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BAO CAO TAI CHIN H NAM TAI CHINH KET THUG NGAY 31 THANG 12 NAM 2017

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CONG TY co' PHAN CAP THOAT KHANH HOA

MIJC LUC

1. Myc lyc

2. Bio cio cfia Ban TOng Giim dOc

'Prang

1

2 - 4

5

6 - 9

3. Bio cao kiem town d 13

4. Bing can del ke toad tai ngiy 31 thing 12 nam 2017

5. Bio cio ket qui boat Ong kink doanh nam tai chinh ket thus ngiy 31 thing 12 nam 2017 10

6. Bio cio Iuu chuyen tien tg nam tai chinh ket fink ngiy 31 thing 12 nam 2017 11 - 12

7. Bin thuyet minh Bsio cio tai chinh nam tit chinh ket thtic ngity 31 thing 12 ram 2017 13 — 40

8. Phu lyc 01: Bing dtoi chieu bien dt)ng cfia von chii sir hfru 41

**************************

V

CONG TY Co PHAN CAP THOAT NUVC KHANH HoA

BAO CAO CUA BAN TONG GIAM DOC

Ban T6ng Gam deic Cong ty Co phan Cip thoat ntrac Khanh Hea (sau day g9i tit IA "Ciing ty") trinh bay bao cao cita minh ding NAN Bao cao tin chinh cho nim tai chinh ket that ngay 31 thing 12 nim 2017.

Khai Quit ye Cone ty COng ty Co phan Cap thoat ntrac Khanh Hem la doanh nghiep dtrqc co phin h6a tir Cong ty TNHH Wit thanh vien Cap thoat nuac Khanh Hoa theo Quyet djnh s6 2171/QD — UBND ngay 03 thing 09 nim 2013 ctia fly Ban Nhan Dan Tinh Khanh

Cong ty hoot Ong theo GiAy cherng nh'in ding ky Doanh nghiep s6 4200238007 ngay 31 thing 12 nim 2013 do Ser Ke hoach va DAu tu Tinh Khanh Hem cap.

Try sa hoot Ong Dia chi : 58 Yersin, Phuang Phucmg Sai, TP. Nha Trang, Tinh Khanh Hoa, Viet Nam. Dien thoai : (0258) 3 822 142 — 3 815 372 Fax : (0258)3 819 144 — 3 810 740 Email : support@ctnkh.com.vn Website : www.ctnkh.com.vn

Hoot ding chinh cua Cong ty theo GiAy thing nhin ding ky Doanh nghiep la:

Khai that, xir ly va cung cAp ntrac. Chi tiet: khai that, xir ly va cung cAp ntrac sach;

San xuAt d6 u6ng khong con, ntrac khoang;

San xuAt, phan phOi hal ntrac, nu& n6ng, dieu hoa kh6ng khi va san xuAt ntrac di Chi tiet: sem xuAt nuerc del sach;

Hoat Ong kien .trac va to van ky thuit c6 lien quan. Chi Wet: tu van quart ly du an cong trinh cAp mac, tu van them tra ho so bin) cao dau tu, du an du tu, ban ve 1(9 thuit, ban ve thi cong. tong mut dau tu, tong du toan va du toan cat cong trinh. Tu yin lip he so mai thAu, phan tich danh gia ho sa du thou. Dinh gia xay dung. Thiet ke cAp — thoat mac. Gam sat ding tic xay dung va hoan thien cong trinh throng day va tram Wen ap. Giam sat ding tic xay dung va hoan thien cong trinh din dung va ding nghiep;

Xfiy dung cong trinh ky thuit din dung khac;

Lip dit he thOng dien;

Lip dit he th6ng cap, thoat nuac, 10 men va dieu hent khong khi;

Lip dit h'e th6ng xay dung khac;

Thoat nu& va xer ly nuerc thiti;

Ban buon 4t lieu, thiet bi lip dit khac trong xay dung;

Kiem tra va phan tich k9 thuit. Chi tiet: kiem dinh d6ng h6 do nuac tir 15mm den 100mm;

Djch vu Itru tru ngin ngay. Chi tiet: Khkh son;

Kinh doanh bit Ong san, quyen sir dung &At thu6c chit sof hint, chi tiet sir dung hofic di thue. Chi tiet: cho thue van pilot-1g;

Dai ly du lich;

Dieu hanh tua du lich;

Dich vu ho trq lien quan den quang ba va t6 chirc tua du lich;

CONG TY Co PHAN CAP THOAT NUO'C KHANH HOA BAO CAO C1:1A BAN TONG GIAM DOC theo)

- Nha hang vi cac djch vu an uang phoc vu Itru dOng. Chi tiet: kinh doanh nha hang:

- Quin lje vi von hinh hg tilting thoit nu& vi cic djch vu vg sinh, mei throng.

Wei Ming Quin tri vi Ban dieu faith. Quin Iv Thanh vien Hai ding (pan trj vi Ban (lieu hanh caa C8ng ty trong nam va cho den theri diem lap bao cao nay bao gem:

Hill ding quan trj

Ho va ten Chirc vu Chu tjch Thanh vien Thanh vien Thanh vien Thanh vien

Ngity b6 nhi'em B6 nhiem ngay 23 thing 7 nam 2016 BO nhiem nay 23 thing 7 atm 2016 Bo nhiem ngity 28 thing 10 nam 2013 Bo nhiem ngay 28 thing 10 nam 2013 BO nhiem ngay 28 thing 10 ram 2013

Ong Nguyen Van Dam Ong TrAn Van Huy Ong Vu Dirc Binh Ong Cao Minh Dung Ong Luc Chinh Truing

Ban kiln; sat

Ho vi ten

Chirc vu Throng ban Thanh vien Thanh vien

Ngay 1)6 nhiem

Bi Hoing Thj Huang Giang Ong Nguyen Dinh Ha Ong Vu Van Binh

Bo nhiem ngay 01 thing 05 ram 2015 B6 nhiem ngay 28 thing 10 nam 2013 B6 nhiem ngay 28 thing 10 nam 2013

Ban dila hank

H9 va ten Chat vu

Ngay b6 nhiem/tii b6 nhiem

Ong Trail Van Huy Ong Vu Dirc Binh Ong Plum Cao Minh Ding Ong Nguyen VAn Dam Ong Nguyen Van Quin

Tang Giim doc Ph6 Tang Guam (lac Ph6 Tang Giim doc Ph6 Tang Giam dac Ke tan truing

Tii ba nhiem ngay 15 thing 01 nam 2014 Bo nhiem ngay 06 thing 11 nam 2013 B6 nhiem ngay 06 thing 11 nam 2013 Bo nhiem ngity 01 thing 03 nam 2014 Tai ba nhiem ngiy 15 thing 01 nam 2014

Doi din thee phip In4t Ngtrai dal ditn theo phip luat dui COng ty trong nam vi cho den thoi diem lop bio cao nay la Ong Tria'n Van Huy - Tong Giim et& Cong ty (tii b6 nhiem ngiy 15 thing 01 nam 2014).

Kiem thin vien Ging ty TNHH Kiem tam va Ttr van A&C da doge chi djnh kiem toin Bao cao tai chinh cho nam tai chinh ket tit& ngay 31 thing 12 nam 2017.

Trich nhiem caa Ban Tang Giim d6c Ban Tan Giim dac chju trach nhiem lap Bio cao tai chinh phin inh trong thuc vi hqp ljt tinh hinh tii chinh, ket qui hoot (fang kinh doanh vi luu chuyen tien to caa Cong ty. Trong viec lap Bio cao tii chinh nay, Ban T6ng Gam (Mc phil:

• Chen Iva cic chinh sach ke toin thich hop va fip dung cic chinh sach nay met cich nhAt quin; • Thoc hien cic xet loin vi cac trac tinh met cach than trong; • Neu re cic chuin muc ke toin fip dung cho C8ng ty c6 dupe tuan tha hay kh6ng vi tat ca nhimg sai

Lech trong yea so vii nhang chub muc nay da duqc trinh bay vi giai thich trong Bio cat) tai chinh; • Lap Bao cao tai chinh tren ca sO hoot Ong lien tuc trir truing hqp khong the gia djnh rang COng ty

se tiep tic hoot (tang lien tuc. • Thiet lip vi thoc hien he thong kiem soit nal be met cfich hau hien de dim bao viec lap va trinh

bay Bao cao tai chinh khong c6 sai sot trong yeti do gian lin hoac nhAm 111n.

3

an TOng Giam

Co% TY Có P

CAP THOS KHANH

Huy TOng Gam dim

Ngay 16 thing 3 atm 2018

CONG TY CO PHAN CAP THOAT NU'o'C KHANH Holt BAO cAo CUA BAN TONG GIAm DOC (ti4p theo)

Ban T6ng Giam d6c dam bao cac s6 ke toan thich hqp duqc dAy du de phan inh tinh hinh tai chinh ctia COng ty vii mire de chinh xac hqp ly tai bAt ky thOi diem nao va cac so sach ke toan tuan thti the dt) ke toan ap dung. Ban Tong Giam d6c ding chiu trach nhiem quan ly cac tai san dia Cong ty va do dO da thuc hiEn cac Wen phap thich hqp de ngan chart va phat hien cac hinh vi gian Ian va cac vi pham khic.

Ban T6ng Giam d6c cam ket da twin Ulu cac yeu cAu neu tren trong viec lap Bao cao tai chinh.

Phi duvit Bao cao tai chinh

Ban T6ng Gam d6c phe duyet Bao cao tai chinh dinh kern. Bao cao tai chinh da phan anh trung thuc va kip 1Y tinh hinh tai chinh cua Cong ty tai thai diem ngay 31 thing 12 nam 2017, cling nhu ket qua hoat Ong kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh ket thuc ngay 31 thing 12 nam 2017, phu hqp vii cac chain muc ke toan, Cite dp ke town doanh nghiep Viet Nam va cac quy dinh phap ly ce lien quan den viec lap va trinh bay Bao c o tai chinh.

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Chang t6i da kiem toan Bao cao tai chinh kern theo cua Cong ty Co phAn CAp thoat ntrac Khanh HOa (sau day Kai tit la "Cong ty"), duqc lap ngay 26 thing 2 nam 2018, tir trang 06 den trang 41, bao gem Bang can d6i ke toan tai ngay 31 thing 12 nam 2017, Bao cao ket qua hoot deng kinh doanh, Bao cao Itru chuyen tien to cho nam tai chinh ket thilc ding ngay va Ban thuyet minh Bao cao tai chinh.

Tr:kb nhiem elm Ban T6ng Clam d6c Ban Tin% Giam d6c Citing ty chju trach nhiem ve viec lap va trinh bay trung thirc va hqp 15, Bao cao tai chinh cua Cong ty theo chuAn mirc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 15/ có lien quan den viec lap va trinh bay Bao cao tai chinh va chju trach nhiem ve kiem soot nei b0 ma Ban Icing Gam dec xac djnh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh khong CO sai sat trong yeu do gian Ian hoac nham

Trich nhiem cal* Mem toan vien Trach nhiem cua chung toi la dua ray kien ve Bao cao tai chinh dkra tren ket qua cua cuOc kiem totin. Chang t6i da tien hanh kiem toan theo cac churn mix kiem town Viet Nam. Cac chuAn mirc nay yeu cau chan toi tuan ant chuin mkrc va cac quy djnh ve dao dirt nghe nghiep, lip ke ho?ch va thkrc hien cuOc kiem toan de dot duqc star dam bao hqp ly ve viec lieu Bao cao tai chinh cua Ong ty co con sai sot trong yeu hay khong.

Con& viec kiem toan bao g6m thkrc hien cac thu tk!c nham thu thap cac bang chimg kiem Wan ve cac so lieu va thuyet minh tren Bao cao tai chinh. Cac thu tvc kiem toan duqc Itra chon dkra tren xet down cua kiem toan vien, bao g6m dtinh gia rui ro co sai sot trong yEu trong Bao cao tai chinh do gian Ian hoac nhAm Ian. Khi th%rc hien &mit gia cac rui ro nay, kiem toan vien da xem xet kiem soot nOi be cua Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh trung th,rc, hqp 15, nham thiet ke cac this tvc kiem toan phit hqp vai tinh hinh thkrc

tuy nhien khong nhim mvc dich dtra ray kien ve hieu qua cua kiem soot mai b() dui Cling ty. Cong viec kiem toan ciinf bao g6m danh gia tinh thich hcrp cua cac chinh sach ke toan dtrqc ap ding va tinh hap ljr cua cac utr tinh ke toan cent Ban Ring Giam d6c ding nhu danh gid viec trinh bay tong the Bao cao tai chinh.

Chung tei tin tarn§ rang cac bang chOng kiem toan ma chting toi di thu chap duqc la dAy dit va thich hqp lam ca so cho y kien kiem toan cua chting

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Y hien cua Kiim toan vien S6 chtIng thvc 344uyen s6 0.16T/BS Theo ji kien cua chUng t6i, Bao cao tai chinh da phan anh trung thkrc va hqp 1$1, tren cac khia canh trong yeu tinh hinh tai chinh cua COng ty CO phAn CAp thoat h Hasa tai ngay 31 thing 12 nam 2017. cung nhu ket qua host denf kinh doanh va tinh hinh I en to ch9 nam tai chinh ket thitc ding ngay, phO hqp vai chat, m,rc ke toan, the dO ke toan d IOW 414EINh phap IS, co lien quan den viec lap va trinh bay Bao cao tai chinh.

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CONG TY CO PHAN CAP THOAT NU& KHANH HoA Dia chi: 58 Yersin, phut:mg Phucmg Sai, thanh phti Nha Trang, tinh KWh 1 loa

BAO CAO TAI CHINH Cho nam tai chinh kit th6c ngay 31 thang 12 nam 2017

BANG CAN DOI Kt TOAN Tai ngiy 31 thing 12 nam 2017

Don vi tinh: VND

MA Thuytt

CH[ TIEU so minh S6 cuOi nam S6 din nam

A - TAI SAN NGAN HAN 100 137.473.684.808 138.566.637.724

I. Tiin vit cac khoan nrcrng dtrang tien 110 V.1 25.035.408.807 39.038.159.183 1. Tien III 6.919.190.096 13.038.159.183

2. Cdc khoin tuong ducmg tin 112 18.116.218.711 26.000.000.000

H. Diu ttr tai chinh ngin han 120 21.000.000.000 21.000.000.000 I. ChUng khoin kinh doanh 121 2. Du phOng giam gid chung khoin kinh doanh 122 3. Diu to gift din new dao hon 123 V.2a 21.000.000.000 21.000.000.000

III. Clic khoan phai thu ngin ban 130 48.077.835.254 31.798.100.713 1. Phiti thu ngin hp ctia khach hang 131 V.3 46.898.760.450 29.582.935.289

2. Tra nut* cho ngutri ban ngim han 132 V.4 983.756.000 467.372.074

3. Phil thu n6i b6 ngin han 133 4. Phai thu theo tin d6 ice hooch hop dbng xdy dung 134 5. Phai thu ve cho vay ngin han 135 6. Phai thu ngan han khitc 136 V.5a 195.318.804 1.747.793.350

7. Dv pheng phai thu ngiin hon kh6 doi 137

8. Tai salt thieu ch6 xu IY 139

IV. Hang thu kho 140 40.135.637.265 43.539.903.353 1. Hang ton kho 141 V.6 40.135.637.265 43.539.903.353 :-.. 2. Dv phong giam gia hang t6n kho 149 -

V. Tail sin ogin Ilan khIc 150 3.224.803.482 3.190.474.475 1. Chi phi tra twee ngtin han 151 V.7 1.526.970.000

2. Tue gia trj gia tang &roc khau trir 152 1.697.833.482 2.653.330.274 N

3. Thud va cac khoan khac phai thu Nha nuOr 153 V.13 537.144.201

4. Giao djch mua ban loi trai phieu Chinh phi! 154

5. Till san ngin hart khic 155 7.

Boo can nay phai &lay efx cbng veri Ban thuyit minh Belo coo Ihi chinh

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CONG TY Co PHAN CAP THOAT KHANH HoA Dia chi: 58 Yersin, pluremg Phucmg Sai, thanh ph6 Nha Trang, tinh Ithanh H6a BAO CAO TAICHiNH Cho nim tai chinh ket thtic ngay 31 thing 12 nAm 2017 Bang din d61 ke toin (tiep theo)

CHI TIEU MA s6

Thuyet minh S6 cu6i niim s6 diu nim

B.- TAI SAN DAI HAN 200 417.647.249.851 405.012.503.292

I. Cie khoin phii thu dii h#n 210 274.416.885

1. Phai thu dii han caa khach hang 211 2. Tra tnrac cho ngtrari bin dii hin 212 3. V6n kinh doanh a dun vi true thuOc 213 4. Phiti thu n6i b0 dii han 214 5. Phai thu ve cho vay dhi han 215 6. Phai thu dai han khac 216 V.5b 274.416.885 7. Du* phong phai thu dai han kho doi 219

11. TM sin c6 djnh 220 381.192.464.132 372.044.280.523

I. Tai sin c6 djnh lau hinh 221 V.8 361.827.391.105 350.830.193.688 Nguyen gib 222 758.375.144.005 663.818.279.620 GUI trj hao mon lily Id 223 (396.547.752.900) (312.988.085.932)

2. Tai sin c6 djnh thud tai chinh 224 Nguyen gici 225 - Gici trj hao mon lily kA 226

3. Tai sin c6 djnh vo hinh 227 V.9 19.365.073.027 21.214.086.835 Nguyen gici 228 27.837.385.000 27.837.385.000 Gib trj hao mon lily hi 229 (8.472.311.973) (6.623.298.165)

III. Bit dung sin du tu 230 - Nguyen gia 231 - Gia trj hao mon ltiy kd 232

IV. 'Chi sin do' thing dii han 240 12.272.501.468 22.860.355.403 -.7. 1. Chi phi san xuat, kinh doanh d6 clang di hin 241 - 2. Chi phi xay dung cc ban da dang 242 V.10 12.272.501.468 22.860.355.403

V. Diu tir tai chinh dii him 250 23.907.867.366 10.107.867.366 ( 1. Diu tu vao Ong ty con 251 - ( 2. Diu tu vac ding ty lien doanh, lien lcdt 252 V.2b 24.000.000.000 10.200.000.000 3. Diu tu g6p vim vac don vj khac 253 4. Du phong diu tu tai chinh dai han 254 V.2b (92.132.634) (92.132.634) - 5. Diu tu nam gier (On ngay din han 255

VI. TM stip dai han khic 260 I. Chi phi tra tnrac clai han 261 2. Tai sin thud thu nhap hoin Iai 262 3. Thiet bj, vat tu, phy Nng thay the dai han 263 4. Tai sin dai han khic 268

TONG CQNG TAI SAN 270 555.120.934.659 543.579.141.016

Boo a, dry phai thew dpc cling vai Ban thuyft mink Bcio ccio 101 chinh

7

CONG TY al PHAN CAP THOAT NUGC KHANH H6A Dia chi: 58 Yersin. phtrtmg PInumg Sat, thanh ph6 Nha Trang, tinh Khanh Hda BAO CAO TA1CHINH Cho narn tai chinh ket th6c ngay 31 Mang 12 nam 2017 Bang can 66i ke tosin (tiep theo)

CHI TIED Ma so

Thuyet minh SO cu6i nam SO diu nam

.." C - PHAI TRA 300 252.916.958.342 246.791.486.821

I. Ng ngin h#n 310 104.496.202.675 90.848.070.009 I. Phai wit ngtriri ban ngin han 311 V.11 33.660.495.540 32.424.520.461 2. Ngutri mua tra tien truac ngin h#n 312 V.12 3.335.896.000 3.665.764.000 3. Thue va cac khoan phai ngp Nha nu& 313 V.13 7.158.116.687 6.886.737.257 4. Phai tra nguiri Ian dOng 314 V.14 18.350.952.069 17.944.800.700 5. Chi phi phai tra ngin hp 315 V.15 3.452.545.274 1.734.219.659

-A 6. Phai tra ngi bg ngin han 316 7. Phai tra theo tien dg ke hooch hgp d6ng xay dkmg 317 8. Doanh thu chua thuc hi0 ngin hart 318 V.16 50.841.000 9. Phil tra ngan han khac 319 V. I 7a 2.797.458.963 1.341.432.889 10. Vay va ng thud tai chinh ngin hon 320 V.18a 30.250.809.864 21.966.493.765 11. Du phong phai tra nglin hon 321 12. Quy khen thuong, ph6c lgi 322 V.19 5.439.087.278 4.884.101.278 13. Quy binh 6n gia 323 14. Giao djch mua ban lai trai phieu Chinh phd 324

II. Na deli bon 330 148.420.755.667 155.943.416.812 I. Phai tit ngteri ban dai hon 331 2. Ngutri mua tra tien tru6c dai han 332 3. Chi phi phai tra dai hap 333 4. Phiti tra fled bg ve v6n lcinh doanh 334 5. Phai Wit ngi be dal han 335 6. Doanh thu chua thuc hien dai hon 336 7. Phai tra dal han khac 337 V.17b 8.766.571.308 6.587.407.354 8. Vay va ng thud tai chinh dal hp 338 V. 18b 137.729.414.697 147.431.239.796 9. Trai phieu chuyen d6i 339 10. C6 phieu tru dai 340 11. Thue thu nhap hoan lai phai tra 341 12. Du phong phai tra dai hon 342 13. Quj, phat trikn khoa hgc VA c6ng nghe 343 V.20 1.924.769.662 1.924.769.662

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CONG TY CO PHAN CAP THOAT NU'or KHANH Hem Dia chi: 58 Yersin, phuOng Phuang Sal, thanh phi) Nha Trang, tinh Khanh He a

BAO CAO TAI CHiNfl Cho nam tai chinh k& thac ngay 31 thang 12 am 2017 Bing can d6i ke Wan (tiep theo)

CHI TIEU

D - VON CHU So HUU

MA s6

400

Thuyet minh S6 civil slim S6 di u nim

302.203.976.317 296.787.654.195

I. Viten chti so. hiku 410 302.203.976.317 296.787.654.195 1. Von Op cia chi so. httu 411 V.21 260.000.000.000 260.000.000.000

Co phiiu phd thOng có quyin bidu qttyit 411a 260.000.000.000 260.000.000.000

- Co phiciu :al eta; 4116 2. Thing du von do phin 412 V.21 852.875.935 852.875.935

3. Quyen civil chuyin d6i trai phieu 413 4. V6n kluic cia chi so Mu 414 5. C6 phieu qu9 415 V.21 (314.400.000) (314.400.000) 6. Chenh lech danh gig Iii tai san 416 7. Chi nh Zech ty gia h6i doai 417 - 8. Qu9 diu to phat trien 418 V.21 7.655.926.000 4.886.075.000 9. Quy h6 trq sip xep doanh nghiep 419 10. Quy khac thu6c v6n chi so. hau 420 11. Loi nhuin sau thug chua Olin ph6i 421 V.21 34.009.574.382 31.363.103.260 - Lqi nhudn sau thud (Ara phcin phk

Itly kJ din mil Icji trwor 42 la 4.576.565.260 31.363.103.260 Lqi nhugn sau thud chtra phdn phdilg) nay 421 b 29.433.009.122

12. Ngu6n vein diu to Ay dtmg ca ban 422

11. Ngutn kinh phi vi quy khic 430 I. Ngu6n kinh phi 431 2. Nguem kinh phi di hinh thanh tai sin c6 Binh 432

TONG ONG NGUON VON 440 555.120.934.659 543.579.141.016

7

Trin Thj Thu Ha Ngtriri

Boo Ma Wiry phoi chive doe cling y& Ban thuyit minh &Jo coo tai chinh 9

CONG TY Co' PHAN CAP THOAT NU'ot KHANH HoA Dia chi: 58 Yersin, phtrimg Phtrang Sai, thanh ph6 Nha Trang, tinh KWh Hoa

BAO CAO TA1CHINH Cho nam tai chinh ket thlic ngay 31 Mang 12 nam 2017

BAO CAO KET QUA HOAT BONG KINH DOANH Cho nam tai chinh ket tittle ngay 31 titling 12 nam 2017

19.

15. Chi phi (pan ly doanh nghiep V1.7

16. LO nhuijn thuan tir hoat Ong kinh doanh

17. Thu nhp khac VI.8

17. Lqi nhuan sau thue thu nhOp doanh L CHOC THt.it; ng

A

18. LAI co' ban tren c6 70 VI.10a,b

12. Chi phi khac

13. Lqi nhuan khac

14. Thng Iqi Litman ke toan trtrOc thue

15. Chi phi thue thu nhOp doanh nghiep hien hanh

go DtN 16. Chi phi thue thu nhip doanh nghilp he L

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26

30

31

32 VI.9

40

50

51 V.13

Dom vi tinh: VNI)

Nam nay Nam trtr6c

312.146.528.158 260.080.627.681

38.476.727 28.322.114

312.108.051.431 260.052.305.567

266.295.776.416 220.282.897.762

45.812.275.015 39.769.407.805

2.299.970.047 2.836.940.347

4.248.248.317 5.152.990.954

4.248.248.317 5.152.990.954

711.414.336 184.335.000

9.529.320.373 6.263.900.673

33.623.262.036 31.005.121.525

6.235.688.937 5.471.203.545

6.252.600.533 4.994.455.751

(16.911.596) 476.747.794

33.606.350.440 31.481.869.319

4.173.341.318 3.783.357.873

29.433.009.122 27.698.511.446

1.133 842

1.133 842

Ma Thuyet CHI TIED sip minh

1. Doanh thu ban hang va cung cap dich vu 01 VI.1

2. Cat: khoan giam trir doanh thu 02 V1.2

3. Doanh thu thuan ve ban hang va cung cap dick %y 10

4. Gift von hang ban 11

V1.3

5. Lcri nhuan gOp ve ban hang va cung cap dich vy 20

6. Doanh thu hoat dung tai chinh 21 VI.4

7. Chi phi tai chinh 22 VI.5

Trong (16: chi phi Di vay 23

8. Chi phi ban hang 25 VI.6

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CONG TY CO PHAN CAP THOAT NU'O'C KHANH HOA Dia chi: 58 Yersin, phtrtme Phuong Sai, thanh ph6 Nha Trang, tinh Khanh BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngity 31 thang 12 nam 2017

BAO CAO LIM CHUYEN TIEN TE (Theo phurcrog phip giin tiep)

Cho nam tai chinh ket thic ngiy 31 thing 12 nam 2017

I.

CHI TIEU

Luu chuyin tien tir hoot Ong kinh doanh

Ma s6

Thuyet minh Nam nay

1)an vi tinh: VND

Nam truer

I. Lvi nhiqin otter thud 01 33.606.350.440 31.481.869.319

2. DMu chinh cho cdc khodn: Khau hao tai san ca djnh va bat dOng san clau tu 02 84.674.984.776 72.932.786.102 Cac khoan duphong 03 Lai, 18 chinh tech tSt gia h6i doai do CUM gid I?i cac khaki mnc tien to c6 gac ngoai to 04 Lai, 18 tir hoot Ong du tu 05 V1.4 (2.299.970.047) (3.332.324.681) Chi phi !Ai vay 06 VI.5 4.248.248.317 5.152.990.954 (lc khoan dieu chinh kink 07 (30.400.000)

3. Lpi nhuOn dr hop, dPng kinh doanh mak thay dai Win hru d¢ng 08 120.229.613.486 106.204.921.694

Tang, giam cac khoin phai thu 09 (14.838.349.022) 8.447.275.501 Tang, giam hang t6n kho 10 V.6 3.404.266.088 (3.870.910.975) Tang, giam cac khoan phai tra 11 18.382.155.220 (12.767.609.035) Tang, giam chi phi tra truic 12 V.7 (1.526.970.000) 5.196.913.988 Tang, giam cluing khoan kinh doanh 13 - Tien Ili vay da tra 14 V.15,VI.5 (6.063.910.950) (7.110.711.588) Thue thu nhap doanh nghiep da nip 15 V.13 (3.138.601.652) (3.500.000.000) Tien thu khac tir hoot dung kinh doanh 16 - Tien chi khac cho hoat Ong kinh doanh 17 V.19 (5.261.701.000) (3.901.322.000)

Lau chuyin tan thuan tsi hops (king kinh doanh 20 ,

%I 111.186.502.170 88.698.557.585

II. Lint chuyin din tir hoot dung dAu tir

I. Tien chi de mua sarn, xay dtmg tai san ca djnh va cac tai sin dai han khac 21 (94.029.798.182) (72.696.563.283)

2. Tien thu th thanhl5t, nhuong ban tai san ca djnh va cac tai san dai hon khac 22 778.818.181

3. Tien chi cho vay, mua cac cling co no call don vi khric 23 (94.000.000.000)

4. Tien thu h6i cho vay, ban Iii cac Ong co no can don vi khac 24 86.000.000.000

5. Tien chi du tu g6p v6n vac, don vj khac 25 V.2b (13.800.000.000) (6.600.000.000) 6. Tien thu h6i du tu g6p v6n vito don vi }Mac 26 7. Tien thu 'Ai cho vay, ca trim va Iqi nhuan &roc chia 27 V.5a,V1.4 2.241.254.636 3.023.029.523

Lieu chuyin gib than lir hops dpg dau 30 (105.588.543.546) (83.494.715.579)

a Bars coo n4y phai duvv d9c ming V& Ban thuyit minis Boo coo tOi chinh

11

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, ngay 26 thang 02 nAm 2018

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CONG TY CO PHAN CAP THOAT Nlrot KHANH Hem Dia chi: 58 Yersin, phtr6ng Phtrcmg Sai, thanh ph6 Nha Traria, tinh Khanh Ilea BAO CAO TA1CHiNH Cho nAm tai chinh het tit& ngay 31 thang 12 nAm 2017 Bat) cao lira chuyen tien (tiep theo)

CHI TIEU MA Thuyet s6 minh Nam nay Nam trulk

••■ 111. Ltru chuyin tier' ta. boat dOng tai chinh

1. Tien thu tir phat hanh c6 phieu, nhAn von g6p dia chic se Wu 31

2. Tien tra lai von g6p cho cac chit so heru, mua lai 1 c6 phieu ctla doanh nghiep da phat hanh 32 - (314.400.000)

3. Tien thu tir di vay 33 V.18 14.744.757.000 14.391.000.000 4. Tien tit no g6c vay 34 V.I 8 (16.162.266.000) (18.971.584.817) 5. Tien tra no g6c thue tai chinh 35 6. C6 nit, Igi nhuan da tra cho chit kr hail 36 (18.183.200.000) (16.900.000.000)

btu chuyin tan (Win tir how tiOng thi chink 40 (19.600.709.000) (21.794.984.817)

Ltru chuyin tien than trong nim 50 (14.002.750.376) (16.591.142.811)

Tien va twang duong din dAu nAm 60 V.1 39.038.159.183 55.629.301.994

Anh huong aka thay d6i ty gia hOi doai quy di ngoai to 61

Tien va ttrong dirmig tien cu6i nam 70 V.1 25.035.408.807 39.038.159.183

.4(1414/44,91#,Alaleav

ado ccio nay phai thew doe cling veil Ban thuyit minh Bcio ccio ten chinh 12

CONG TY CO PHAN CAP THOAT NU& KHANH HOA Dia chi: 58 Yersin, Phuting Phucmg Sai, TP. Nha Trang, Tinh Khanh Flea, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thic ngay 31 thing 12 nam 2017

BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thic ngly 31 thing 12 nam 2017

I. DAC DIEM HOAT DQNG

1. Hinh thirc so. hiku Cong ty Co phan CAp thoit ntrofc Khanh Hba (sau day goi tit là "C8ng ty") la cong ty co phAn.

2. LInh %gam kinh doanh Linh Arc kinh doanh cua Cong ty la sin xuAt, djch vv.

3. Nginh nghe kinh doanh Hog d6ng kinh doanh chinh curt Cong ty IA: Sin xuAt vi cung cap ntrac sach; Thi cong lap dat cong trinh tram bom vi dui:mg Ong cap thoit nuac; Thiet ke marl hrdri vi cong trinh tram barn cap thoit wok; Ttr van them tra mang tut% va cong trinh tram barn cap thoit nuOc.

4. Chu 14 san xuat, kinh doanh thong thirovg Chu kSt sin xuAt kinh doanh thong thuong cis C8ng ty khong qui 12 thing.

5. Bac diem hopt dung dm Cong ty trong nam co finh hifikng den IMO coo tai chinh Doanh thu vi lqi nhufin narn nay tang so yeti ndm truac do C6ng ty ngay cong ma rang mang ItrOi cung cap nuerc tren dia ban tinh, cv the C8ng ty da dua vio sir dvng vi khai thk he thong tuyen Ong cif) ntrac Khu dan ctr Dien Thity - Dien Dian - Dien Phi vi Khu din cu phia Tay Le Hong Phong vdri se he sir dvng mak tang trung birth 1.000 h6/thing. Deng thtri clan gii ntrerc tang trung binh 10% so vai nam trtrac.

6. Tuyen tot. ve khi nang so sank thong tin teen BA° ego tai chinh S \ .

Cic so lieu tucmg img cia nam truac so sinh dtrqc yen se lieu dm nam nay. )

7. Nhan vien A Toi ngity ket thic nam tai chinh Cong ty co 357 nhan' vien dang lim viec (tai ngay 31 thing 12 nam ,:' 2016 Ii 342 nhan vien). ,.

II. NAM TAI CHINH, DON VI TIEN T)E siY DUNG TRONG Kt TOAN

I. Nam tai chinh Nam tai chinh cua Cong ty bit dAu tir ngiy 01 thing 01 vi kat thitc vio ngiy 31 thing 12 hang Mm.

2. Dorn vj tien tU sir dyng trong ke toxin Dan vj tien to sir dvng trong ka tom IA Deng Viet Nam (VND) do phAn Ion cfic nghiep vv dtrqc thvc hien bang dan vj tien to VND.

Beim thuyii mirth nay lei mdi bd Phdn kip thank vd pltdi eltroc eloc cling vdi Bdo ado kii chinh

13

• CONG TY Co PHAN CAP THOAT NU'ot KHANH HoA Dia chi: 58 Yersin, Phirtmg Phuang Sai, TP. Nha Trang, Tinh Khanh Nam BAO CAO TAr CHINH Cho nim tai chinh kit thac ngay 31 thing 12 nem 2017 Bin tbuyet mink Bao can tai chinh Nip theo)

III. CHUAN 1VIIIC VA CHE DO ICE TOAN AP DUNG

1. Che dq ke twin sip dyng Cong ty ip dtul cac chuin mire ke toan, Che de ke toan doanh nghiep Viet Nam dtrqc ban hanh theo Thong tu so 200/2014/TT-BTC ngity 22 thing 12 nam 2014 va cac thong hr huOng din thuc hien chuan muc ke toan dm Be Tai chinh trong viec lap va trinh bay Bio cao tai chinh.

2. Tuyen be ye viec tuan thu chuan muc ke twin vi the do kk Loin Ban Tong Gum d6c dim No da tuan the' yeu cau ctia cac chuin nip ke than, Che de ke toan doanh nghiep Viet Nam dtrqc ban hanh theo Thong ttr s6 200/2014/TT-BTC ngay 22 thing 12 nem

a 2014 cling nhu cac thong ttr huang din thuc hien chuin muc ke toan cite Be Tai chinh trong viec lap va trinh bay Bio cao tai chinh.

IV. CAC CHINH SACH ICE TOAN AP DUNG

1. Co* sly 1§p Bic cao tai chinh Bio cao tai chinh dtrqc lap tren ca so ke toan di5n tich (tn:r cac thorn!, tin lien quail den czic luomg hen).

2. Tien va cac khofin trong throng den Tien bao gem tien mot vit tien girl ngin hang khOng kS, hen. Cic khoin Luang dtrong tien la cac khoin diu hr ngin hen ce thai han thu hOi khong qua 3 thing ke tir ngay dau tu, ce kha nang chuyen d8i de" clang thanh met Itrqng tien xac djnh va khOng c6 nil ro trong viec chuyen d8i thanh tien tai thoi diem bao cao.

3. Cic khoin din hr tai chinh Coe khan dAu tw nem gill- din new ddo hgn IChoan dau hr duoc phim loci la nem gift den ngity dio hen khi COng ty Co St djnh va kha nang gift den ngay dio hon. Cic khoan du hr nim gilt den ngay dio han bao cac khan tien giri ngan hang co ky han (bao g6m ca cac loci tin phieu, kjf phieu), trai phieu, co phieu uu dii ben phat hanh bit buec phai mua lai till met thai diem nhit djnh trong ttrong lai vi cac khoan cho vay nim gift den ngay dio ban vii mpc dich thu lai hang kjr va cac khoan dau ttr nim gilt den ngity dio han khac.

Cac khoan du ttr nim gift den ngay dio han dtrqc ghi nhan ban dau theo gii g6c bao gem gii mua va cac chi phi lien quan den giao dich mua cac khoan dau ttr. Sau ghi nhans ban din, cac khoan dau tu nay duqc ghi nhan theo gii trj cc5 the thu h6i. Thu nhap Ili tar cac khoan dau hr nem gilt den ngay dio bon sau ngay mua dtrqc ghi M1;71 tren Bio cao ket qua hoot deng kinh doanh tren co so du thu. Lai duqc huang truck khi COng ty nem gift dtrqc ghi giam trtlr vao gii gOc tai thOi diem mua.

Khi c6 cac bang chfrng chic chin cho thiy met phin hoac toan be khoan dau to co the khOng thu hei dtrqc va s6 ton thit duqc xic djnh met each clang tin cay thi ton thit duqc ghi nhan vao chi phi tai chfnh trong nim vi giam trir true tiep gii trj dau ttr.

Cdc khan dare tw vao cong ty lien doanh, lien kit Cling ty lien kit Cling tty lien ket la doanh nghiep ma COng ty co inh hiring ding ke nhtrng khong c6 quyen kiem soft doi vei cac chinh sach tai chinh va hoat Ong. Anh htrOng ding ke the hien 0 quyin thain gia vao viec dtra ra cac quyet djnh ye chinh sach tai chinh vi hoot deng cue doanh nghiep nhan dau ttr nhtmg khong kiem soat cic chinh sach nay.

Ban thro4i 'MA nay là mem bd pkin how AMA Vil pin:! Chew dQc cang val Bio cao tin chink

14

CONG TY CO PHAN CAP THOAT NUtiC KHANH HoA Dia chi: 58 Ycrsin, Phiralig Phuong Sai, TP. Nha Trang, Tinh Khanh Hda, ViCI Nam BAO CAO TAI CHIN1-1 Cho nam tai chinhk6t that ngay 31 thang 12 nam 2017 Ban thuyit minh Bao cao tai chinh (tiep theo)

Ghi nkin ban dciu Cie khoin du tu vao ding ty lien doanh, lien ket duqc ghi nhan ban dau theo gia gec, bao gem gia mua hoac khoin Op von Ong cac chi phi lien quan truc Pep den viec dau tu. Trtramg hqp dau to bang tai san phi tien te, gia phi khoan dau to dtrqc ghi nhan then gia trj hqp IS ctia tai san phi tien to

tai th6i diem ph& sinh.

CO tire va lqi nhuan cua cac kj, Liu& khi khoan dau tu duqc mua dtruc hach town giam gia trj cna chinh khan dau ttr do. CO ttic va lqi nhuan cua cac kj, sau khi khoin dau to dtrqc mua duqc ghi nhan doanh thu. CO tircdtruc nhan bang co phieu chi duqc theo clai so luqng co phieu tang them, kheng ghi nhan gia tri . phieu nhan dirge.

Dy. phong tan thdt cho cac khocin (tau to vao cong ty lien doanh, lien ket Du phong ten that cho cac khoan dau to vao cong ty lien doanh, lien ket duqc trich lap khi cong ty lien doanh, lien ket bj to yeti mac trich lap bang chenh tech gift yen gop thuc to cua cac ben tai cong ty lien doanh, lien ket va vett chti se( hint thuc CO nhan voi ty" le gap von ctia Cong ty so vai tong se vett gep thuc to cua cac ben tai cong ty lien doanh, lien ket. Neu cong t i lien doanh, lien ket la del tuqng lap Bao cao tai chinh hqp nhat thi can dr de )(de djnh du phOng ton that la Bao cao tai chinh hqp nhat.

Tang, giant so du phong ton that du tu vao cong ty lien doanh, lien ket can phai trich lap tai ngay ket tit& kj, ke toan ducic ghi nhan vao chi phi tai chink

4. Cac khosin phai thu Cac khoan nq phai thu duqc trinh bay theo gia trj ghi so nix di cac khoin du phong phzii thu kh6 doi.

Vic phan loci cat khoan phai thu la phai thu khach hang va phai thu khac dtruc thuc hien theo nguyen tac sau: • Phil thu cua khach hang phan anh cac khoan phai thu mang tinh chit thucmg mai Oat sinh tin

giao djch co tinh chat mua — ban giaa Cong ty va nguai mua la don vi dO'c lap vai Cong ty. • Phil thu khac phan anh cac khoin phiti thu khong co tinh thucrng mai, khong lien quan den

giao djch mua — ban.

Du phong phai thu kho del duct lap cho tirng khoim nq phai thu kho doi can dr vac) du kien mix ton that co the xay ra.

Tang, giiun se du du phong nu phai thu MI6 doi can phai trich lap tai ngay ket thilc nam tai chinh dirge ghi nhan vac) chi phi quart IS, doanh nghi'ep.

5. Hang yin kho Hang ten kho duqc ghi nhan theo gia that:, han gift gia gOc va gia tri thuan co the thuc hien duqc.

Gia g6c hang ton kho dtruc xac dinh nhtr sau: • Nguyen vat lieu: bao gem chi phi mua va cac chi phi lien quan true tiep kit& phat sinh de co

clugc hang ton kho a dia diem va tang thai hien tai. • Chi phi san xuat kinh doanh der dang: bao gom chi phi nguyen vat lieu chink chi phi nhan cling

va cac chi phi c6 lien quan true tiep khac.

thin *wit minis niiy is mem he phdri hpp &limb viz phizi dupe doc cling vizi Beim cdo tat chinh

15

•

CONG TY Co PHAN CAP THOAT NUVC KHANH HOA Dia chi: 58 Yersin, Phu?mg Phucmg Sii, TP. Nha Trang, Tinh Khatth Bea, Vi?t Nam BAO CAO TA1 CHINH Cho nam tai chinh kit thtic ngay 31 thang 12 'tam 2017 Bin thuyit minh Bao cio tai chinh (dip theo)

Gia xuit kho chive tinh theo phtrcmg phap binh quan gia quyen va dtrqc hgch toan theo phuang phap ke khai thtrimg xuyen.

Gia trj thuin c6 the thvc hien ducc la gia ben trac tinh cita hang ten kho trong ky san xufit, Unit doanh binh thtrang ti* chi phi Ink tinh de hoan thanh va chi phi trac tinh can thiet cho viec tieu thy chung.

Du phong giam gia hang ten kho duqc lap cho timg mat hang ton kho c6 gia g6c Ian han gia trj thuin c6 the thvc hien dtrqc. Doi vai djch vo cung cep da dang, viec lap du phong giam gia dtnirc tinh theo timg loci djch vo co mirc gia rieng biet. Tang, giam se du clv phang giam gia hang ton kho can phiti trich lap toi ngay kit thfic nam tai chinh duqc ghi nhan vao gia vim hang ban.

6. Chi phi tra try& Chi phi tra truck bao gem cac chi phi thuc to da phat sinh nhung c6 lien quan den kit qua hoot Ong san xuit kinh doanh cua nhieu ke toan. Chi phi tra truac cita Cong ty chit yeu la chi phi cong co, dung co. Cac chi phi tra trtrac nay &Km phan bo trong khoang thai gian tra truck hoac thai gian cac lqi ich kinh to ttrcmg img dtrqc too ra tir cac chi phi nay.

ang co, dung co Cac cong cu, dung cu da dtra vao sir dung &Km phan be vao chi phi theo phtrcmg phap duang thing vai thOi gian phin bo khong qua 12 tilling.

7. Tai san co djnh bun hinh Tai san c6 djnh hen hinh duce the hien theo nguyen gia trir hao mon lily ke. Nguyen gilt tai san ce djnh heti hinh bao gem man cac chi phi ma Cong ty phai be) ra de co Chrqc tai san c6 djnh tinh den thai diem dtra tai san da vao tong thai sin sang sac dung. Cac chi phi,phat,sinh sau ghi nhan ban dau chi dtrqc ghi tang nguyen gia san c6 djnh neu cac chi phi nay chic chin lam tang lqi ich kinh to trong twang lai do sir dung tai san d6. Cac chi phi phat sinh khong thoa man dieu kien teen duqc ghi nhan la chi phi san xuat, kinh doanh trong nam.

Khi tai san c6 djnh hire hinh ductc ban hay thanh VP, nguyen gia va gia trj hao man Iuy ke ducrc x6a se va iai, 143 phat sinh do thanh ly dtrqc ghi nhan vao thu nhap hay chi phi trong Icy.

Tai san c6 djnh hitu hinh dtrqc khiu hao theo phucmg phap duang thing dkra tren thai gian hiru dung tam tinh. S6 nam Ichiu hao ctia cac loci tai san c6 djnh hint hinh nhu sau:

Loai tai san c6 djnh S6 nam Nha cira, vat kien trac 5 - 50 May mac va thiet bi 3 - 20 Phucmg tien van tai, truyen din 6-30 Thiet bj, dung cu quan IS/ 3-10

8. Tii san co djnh vo hint] Tai san co djnh vo hinh duve tht hi4n theo nguyen gia trir hao mon lily ke.

Nguyen gia di san ce djnh vo hinh bao gem toan be' cac chi phi ma Cong ty phai bo ra de co dtrqc tai san co (firth tinh den thai diem dtra tai san de vac trong thai san sang sir dung. Chi phi lien quan den tai san ce djnh vo hinh phat sinh sau khi ghi nhan ban diu ducre *hi nhan la chi phi san xuAt, kinh doanh trong kj# trir khi cac chi phi nay gan lien vai mat tai san co djnh vo hinh cu the va lam tang lqi ich kinh 4 tir cac tai sin nay.

Bear thliyit minh nay la melt bel phcbt hqp thanh va phai Iluvc elpc ding vdi Bdo rim tar chink

16

;

CONG 7Y CO PHAN co THOAT NU'or KHANH HOA Dia chi: 58 Yersin, Phirtmg Phtrcmg Sai, TP. Nha Trang, Tinti Klizinh 116a, Viet Nam BAO CAO TA1CHiNH Cho nam tai chinh ket thus ngtly 31 thang 12 'tam 2017 Ban thuyet minh Bio cao tai chinh (tiep theo)

Khi tai san c6 djnh v6 hinh duat ban hay thanh ly, nguyen gia va gia trj hao mon luy ke dtrqc xoa s6 va !Ai, 1S phat sinh do thanh ly duqc ghi nhan vao thu nhap hay chi phi trong Icy.

Tai san ce djnh vo hinh cna Cong ty bao gem:

Quy'dn sir dung dat Quyen sir dung dat IA town b6 cac chi phi thue to Cong ty da chi ra co lien quan troc tiep toff at sir dung, bao gem: tien chi ra de co quyen sir dung ditt, chi phi cho den bit, giai phong mat bang, san lAp mat bang, 16 phi trtr6c bo,.... Quran sir dung dAt nay dtrqc khAu hao theo theo phuong phap duong thing (Iva tren than han thue dat.

Chuang trinh phtin mem may anis Chi phf lien quan den cac Chuang trinh phan mem may tinh khong phai la m6t 1)6 phan gin ket vbi phan cuing c6 lien quan duqc von h6a.Nguyen gia cita phan mem may tinh la toan be cac chi phi ma COng ty di chi ra tinh den th&i diem dua phAn mem vao sir dung. Phan mem may tinh dtrqc khAu hao theo phucmg phap duel% thang trong 3 nam.

Tilt san ca djnh vo hinh kink Tai san co djnh vo hinh kink la toan b6 chi phi ma C6ng ty di chi ra de lap quy hooch h6 thong cap nuot TP. Nha Trang va HuyOn Dien Khanh den 2010 va djnh hang den 2025. Tai san nay dtrqc IchAu hao 15 tam.

9. Chi phi xay dkrng ea bin d& dang Chi phi xay dung ca ban dor dang phan anh cac chi phi lien quan true tiep (bao gem ca chi phi lai vay co lien quan phu hay voi chinh sach ke toan ctia Cong ty den cfic tai san dang trong qua trinh xay dong, may m6c thiet bj dang lap Qat de phoc vo cho moc Bich san xuat, cho thue va quan ding nhu chi phi lien quan den vi6c sire chila tai san co djnh dang thoc hien. Cac tai san nay &rot ghi nhan theo gia g6c va khong dtrqc tinh Ichiu hao.

10. Cie khoan nq phai tra vi chi phi phai tra Cac khoan nq phai tra va chi phi phai tra threrc ghi nhan cho so tien phai tra trong tuong lai lien quan den hang hoa va djch vo dAi nhan ducat. Chi phi phai tra duqc ghi nh.an dua tren cac uerc tinh hqp fy ve so tien phai tra.

Vic phan loci cac khoan phai tra la phai tra ngtroi ban, chi phi phai tra va phai tra khic dtrqc thoc hiOn theo nguyen tic sau: • Phai tra ngutri ban phan anh cac khoan phai tra mang tinh chat thuang mai phat sinh tir giao

djch mua hang hoa, djch vo, tai san va ngutri ban IA don vi dije lap vai Cong ty. • Chi phi phai tra phan anh cac khoan phai tra cho hang km, djch vu TA' nhan dtrqc tir nguoti ban

hoac da cung cap cho ngu&i mua nhung chua chi tra do chtra co hoa don hoc chtra du hO so, tai li6u ke toan va cac khoin phai tra cho ngtrai lao d6ng ye den luang nghi phep, cac khoan chi phi san xuAt, kinh doanh phai trfch trtrac.

• Phil tra khac phan anh cac khoan phai tra IchOng c6 tinh thtrang mai, khong lien quan den giao djch mua, ban, cung cip hang h6a djch vo.

Cac khoan nq phai tra va chi phi phai tra duqc phan loai ngin han va dai han tren Bang can dOi ke toan can cir theo kS, hart can loi tai ngay ket thiic nam tai chink

Ban thuyet mink nay la mOr bc3 Ain hop thank va phai &roc eloc ding y& Bdo cao tai chinh

17

CONG TY Co PHAN CAP THOAT Nlior KHANH HoA Dia chi: 58 Yersin, Phubna Plurang Sii, TP. Nha Trang, Tinh Khanh Hba, ViOt Nam BAO CAO TM CHINH Cho nam tai chinh ket thfic ngay 31 thang 12 Mtn 2017 Ban thuyet minh 13go cao tai chfnh (tiep theo)

11. Quy phat trien khoa hoe va cong nghe Quy ph& trien khoa hoc va cong ngh0 duqc thanh 14p nhim tao nguon tai chinh dau to cho ho4t dOng khoa hQc va cong nghe cite Cong ty nhu sau: • alp kinh phi a thqc hien dm a tai, do' an khoa hQc va cOng nghe. • Hit trq phat trien khoa hoc va cong nghe:

- Trang bj ca sa visit chAt - ky thuat cho hog ding khoa hoc va Ong ng14. Mua may m6c, thiet bi de dei mai cong nghe trqc tiep sir ding vac) viec san xuAt san pham. Mua ban quyen cong nghe, quyen sir dung, quyen s6 hiru sang che, giai ?hap him ich, kieu ding cong nghiep, thong tin khoa h9c va Gong nghe, cac tai lieu, san pham co lien quan de phoc vii cho hoot d'Ong khoa h9c va ding nghe. Tra lacing, chi thus chuyen gia hoac hqp der% v&i to chirc khoa hoc va cong nghe de thqc hien cac hoot dOng khoa h9c va ding nghe. Chi phi cho dflo tao nhan ltrc khoa hoc vi cong nghe theo quy djnh ctia phap luat ve khoa hoc va cOng nghe. Chi cho cac hog Ong sang kien cai tien ky thuat,.hqp 15/ hea san xuAt. Chi phi cho cac hoot ging hqp tic nghien dru, trien khai ve khoa hoc NIA cong nghe vai cac to chirc, doanh nghiep Viet Nam.

Tai san c6 djnh hinh thanh tir quy phat trien khoa h9c va cong nghe duqc ghi giam quy tutmg img va khOng phai trich khAu hao.

Mirc trich lap quy phat trien khoa hQc va cong nghe khong qua 10% thu nhap tfnh thus trong ky va do Hei ding quail trj guy& djnh can c(r theo dieu le to chirc va hoot ding caa quy va duqc hoch Wan vio chi phi. Neu trong nam, chi cho hoot king khoa hQc cong nghe vugt s6 dtr hien co tqi quy thi khoan chi vtrqt duqc tinh vio chi phi hoac phan be cho cac nam sau.

12. VOn chi' sir hem Von Op can thu so• It& Win gip cita chit sa hthi duqc ghi nhan theo se yen thqc to da goo cua cac co dOng.

Thjing du von co phan Thang du vin e6 phin duqc ghi nhan theo se chenh tech girra giA phAt hanh va menh gii co phieukhi phat hanh ltin du hoac phat MA be sung, chenh.lech giira gia tai phit hanh va gia trj so sach cult co phieu quy va phtinyon trai phieu chuyen dei khi dao hon. Chi phi tn,rc tiep lien quan den viec phat hanh be sung co phieu va tai phat hanh co phieu quy duqc ghi giam thang du von co phAn.

CO phi& Khi mua lai co phieu do C8ng ty phat hinh, khofin tien tra bao gem ca cac chi phi lien quan den giao djch duqc ghi nhan la ce phieu quy va duqc phan Anh là mOtkhoin giam trir trong von chit se(

Khi tai phat hanh, chenh tech gigs gia tai phat hanh WI so sach ctia c6 phieu quy duqc ghi vao khoan num "Thang du vett co phan".

13. Phan phi hyi nhuan Lqi nhuan sau thus thu nhap doanh nghiep duqc phan phi cho cac c6 dOng sau khi da trich lap cac quy theo Dieu le cna Cong ty ding nhu cac quy dinh ciia phap luat va da duqc Doi h6i dting c6 dong phe duyet.

Ban Ihuyii mirth nay hi mit bQ phan hop thank va phcii dime doc cling vitt Boo tho fa! chink 18

CONG TY CO PHAN CAP THOAT Ntior KHANH HoA Dia chi: 58 Yersin, Phulmg Phmmg Sai, TP. Nha Trang, Tinh Khanh 116a, Viet Nam BAO CAO TAr CHINH Cho nam tai chinh kit thtic ngay 31 tilting 12 nam 2017 Bin thuyit minh Bin can (Ai chinh (tiep theo)

Viec phin phoi lqi nhuan cho cac c6 &Ong dtrqc can nhic den cic khoin muc phi tien to nem trong lqi nhuan sau thud chua phan ph6i co the inh huOng den luOng tien va khi ding chi tri co tirc nhtr Ili do dinh gia lei tii sin mang di Op win, lei do dinh gii lai cic khofin muc tien te, cac cOng cu tai chinh va cic khoan intic phi tien to khac.

Co tfrc dtrqc ghi nhan la nq phai tra khi dtrqc Dai hOi ding c6 dung phe duyet.

14. Ghi nh4n doanh thu va thu nhflp Doanh thu ban hang hod Doanh thu bin hang hi:5a dtrqc ghi nhan khi phin 16n ria ro va lqi ich gin lien veri viec s6 hau ding nhu quyen quin 15, hang hem do dtrqc chuyen giao cho ngutri mua, va !thong can ten tai yeti to khong chic chin ding ke lien quan den viec thanh toin tien, chi phi kem theo hoilc khi nang hang ban bi tra lai.

Doanh thu cung dick vg Doanh thu cung cap djch vu ducc ghi nhan khi khong con nhamg yeu to kh6ng chic chin ding ke lien quan den viec thanh town tien hoac chi phi kern theo. Trulyng hqp dich vu ducc thuc hien trong nhieu kj, ke tom thi doanh thu duct ghi nhan can dr vao tj le djch v9 hohn thinh tai ngay ket thitc kj, ke toan.

Doanh thu cho dud tdi sun hogs dOng Doanh thu cho thud tai sin host ding dtrqc ghi nhan theo phtrang phap dtremg thing trong su6t thoi gian cho thud. Tien cho thud nhan truck caa nhieu kj, duce phan bo vao doanh thu rho hqp v6i thal gian cho thud.

Tan MI Tien lei duqc ghi nhan ten co Se:, thed gian va 'Ai suit tho.c to ang

Co tar duvc chic Co tirc,dtrqc chia dtrqc ghi !than khi Cling ty duqc quyen nhan co tir viec gOp Co tfrc dtrot nhan bang co phieu chi dtrqc theo dai s6 luccng co phieu tang them, khOng ghi nhan gia trj co phieu nhan duqc.

15. Chi phi di vay Chi phi di vay bao gem Jai tien vay vi cic chi phi kink phat shill lien quail trkrc tiep den cac khoan vay.

Chi phi di vay dtrqc ghi nhan vao chi phi khi phut sinh. Trerng hqp chi phi di vay lien quan true tiep den viec dau tu xay dung hoac sin xuat tai sin di!, dang can co mgt thiii gian du dii Oren 12 thing) de co the dui vao sir dung theo muc dich djnh truck ho#c ban thi chi phi di vay nay duqc tinh vao gii tri cua tii sin dO. D6i v6i khoan vay rieng ph9c vu viec xay dung tai sin co djnh, bat dOng sin dAu tu, lei vay dtrqc von hea ke ci khi thai gian )(Ay dung du&i 12 thing. Cac khoin thu nhop phut sinh tar viec du tu tom th&i cic khan vay dtrqc ghi giam nguyen gia tai sin co lien quan.

D6i veri cac khoan von vay chung trong dO cet sir dung cho muc dich d'Au to xay dung holc sin xuat tai sin del dang thi chi phi di vay von hem dtrqc xac djnh theo tj, le von M41,601 voi chi phi lay ke binh quan gia quydn ph& sinh cho viec tu xay dung co ban hoc sin xuat tai sin dO. TS, Ie von hoa duqc tinh theo ty' Je lei salt binh quart gia guy& dui cic khoin vay chtra tra trong nam. ngoai trir cic khoin vay rieng biet phtic vu cho muc dich hinh thanh int tai sin cu the.

Bag tintytit nnnh nay la mit hci phan bar) thimh vti phut dttqc dye cung ven &Jo ado tat chinh 19

CONG TY CO PHAN CAP THOAT NU'or KHANH H6A Dia chi: 58 Yersin, PhuOng Phtrong Sal, TP. Nha Trang, Tinh Khanh Hba, ViSt Nam BAO CAO TM CHINH Cho Min tai chinh kSt fink ngay 31 thing 12 ram 2017 Ban thuySt minh Bao cito tai chinh (titp theo)

16. Clic khoin chi phi Chi phi lit nhang khoitn lam Om 191 fch kinh to duqc ghi nh#n tai thin diim giao djch phat sinh hoac khi c6 khi nang tucmg d8i chic than se phat sinh trong twang lai kh8ng phan bit da chi tien hay chua.

Cfic khoan chi phi va khoan doanh thu do no too ra phai &lac ghi nh#rt.dOng thin theo nguyen tic hqp. Trong trtrong hqp nguyen tic phi hqp xung dOt v6i nguyen tac. then trong, chi phi duqc

ghi nhan can vao ban chat va quy djnh cia cac chufin muc ke todn de dam hao phan finh giao djch m8t cach trung thuc, hqp

17. Thug thu nh#p doanh nghiOp Chi phi thue thu nhap doanh nghiOp bao gc.int thu6 thu nhap hien hanh va thus thu nh#p hoan Iai.

Thui thu nhifp hien harsh Thue thu nhap hiin hfinh là khoitn thue duqc tinh dua tren thu nhOp tinh thue. Thu iihd‘p tinh thus chenh lOch so v6i lqi nhu#n kg tan là do dieu chinh cac khoim chenh loch tarn thin gi0a thug va kg toan, cac chi phi khong duqc trir cling nhu dieu chinh cac khofin thu nh#p khong phai chit' thud va cac khoim to duqc chuyen.

Thui thu nhijp hoar: 10 Thue thu nhap hoan Iai la khofin thus thu nhap doanh nghiOp se phai nOp ho#c se duqc hofin Iai do chenh lOch tam thin gift gia trj ghi s6 ctia tai san va nq phai tra cho muc dich 1#p Bio cao tai chinh va ca sor tinh thus thu nh0p. Thue thu nh#p hoan Iai phai tra duqc ghi nh#n cho tat cá cac khoin chenh lOch tam thiri chju thus. Tai san thue thu nh#p hoan lai chi duqc ghi nh(in khi chic chart trong Wang lai se co lqi nhu#n tinh thus de sir dung nhtrng chenh lOch tam thin duqc khiu trir nay. Gia trj ghi so cite tai san thue thu nh#p doanh nghiOp hoan lai duqc xem xit lai vfio ngay ket thic nam tai chinh va se duqc ghi gitim den mic dim bao chic chin c6 di Iqi nhu#n tinh thue cho phep lqi ich cia mgt phan ho#c town by tai san thus thu nh#p hoan Iai dtrqc sir dung. Cac tai san thus thu nh(ip doanh nghiOp hoan lai chua duct ghi nh#n truck day duqc xem xt lai vfio ngfiy ket thic nam tai chinh va duqc ghi nh#n khi chic chin co dti lqi nhu#n tinh thue de c6 the sir dung cac tai san thus thu nhlfip hoan lai chua ghi nhin nay.

Tfii san thue thu nh#p hoan lai va thus thu nh#p hoan lai phai tra duqc xic dinh theo thue suit du tinh se dp dung cho nam tai san duqc thu hOi hay nq phai tra duqc thanh Wan dua tren cac mire thue suit co hiOu luc tai ngly ket thic nam tin chinh. Thue thu nh#p hoan lai duqc ghi nhOn vac Bao cfio ket qui hoot dOng kinh doanh va chi ghi truc tiep vito von chi sir hffu khi khoan thue do lien quan den cac khoan muc duqc ghi thing vac von chi sir hau.

Titi san thus thu nhap hoan lai va thud thu nhap ham lai phfii tra duvc bit trir khi: • Cling ty co quyen hqp phip duqc bit trir giaa tai san thud thu nhiip hiOn hanh vai thud thu nh#p

hiOn hanh phai nOp; va • Cac tai san thus thu nhap holin lai va thug thu nhOp hoan lai phai tra nay lien quan din thud thu

nh#p doanh nghiOp duqc quan 15, bin cling mOt ca quan thue: D6i vsi cling mgt clan vj chju thud; hoac Ging ty du djnh thanh toim thus thu nhOp hiOn hfinh phai tra va tai san thus thu nh#p hiOn hfinh teen ca Sel than hoic thu h8i tai san dOng thiyi vii viOc thanh town nq phfii tra trong timf kj, twang lai khi cac khofin tr9ng yeu cia thud thu nh#p hoan lai phai tra hoac tai san thue thu nh#p hoin lai dug:7c thanh town ho#c thu hoi.

Thn thuy1:4 mink nay la ,n(n b i okin hop thanh dupe doc claw vai Dan cho thi chinh 20

CONG TY Co PHAN CAP THOAT Nliot KHANH HoA Dia chi: 58 Yersin, Phirtmg Phircmg Sai, TP. Nha Trong, Tinh Khanh Hon, Vitt Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017 Ban thuyit minh Bfio cao tai chinh (Up theo)

18. Ben lien quan Cac ben duqc coi là lien quan neu met ben c6 khA nang kitm soit hoc c6 Anh htremg Clang ke del veri ben kia trong viec ra quyet djnh cac chinh sach tai chinh va hoat Ong. Cic ben ming duac xem là ben lien quan neu cung chju su kiem sok chung hay chju inh Wang dang ke chung.

Trong viec xem xet mei quan he cim cac ben lien quan, ban chat cua mei quan he duqc chit tong nhieu han hinh thirc phip15,.

19. Bao cao theo be phijn Be phAn theo Iihh vac kinh doanh IA met phAn c6 the xac djnh rieng Wet tham gia vao qua trinh san xuAt hoc cung cap san phttm, djch vu va c6 rui ro va lqi ich kinh to khitc voi cac be phAn kinh doanh khac.

Be ph'An theo khu vac dja ly IA met phin c6 the xac djnh rieng biet tham gia vao qua trinh san xuAt hoc cung cap san phAm, djch vu trong phan vi met mei truing kinh to cu the va co nil ro va lqi ich kinh to khac vbi cac be phAn kinh doanh trong cac m8i truerng kinh to khac.

Thong tin be phtin ducrc kip va trinh bay phir hqp vai chinh sach ke toim ap dung cho viec lap va trinh bay Bio cia tai chinh cita Cong ty.

20. Cong cg tai chinh Tai san tai chinh Viec phiin loci cac tai san tai chinh nay phu thuec vao ban chAt va mac dich cua tai san tai chinh va dtrqc quyet djnh tai thiri diem ghi nhAn ban &Au. Cac san chinh ctia Cong ty gem tien va cac khoiin Wang ducmg tien, cac khorin phiti thu khach hang, phai thu khac.

Tai thoi diem ghi nhAn ban du, cac tai san tai chinh duqc ghi nhtin theo gia g6c ceng cac chi phi giao djch co lien quan truc tiep den tai san tai chinh de.

Ng phai Ira tai chinh Viec phan loaf cac Idioan nq phiti tra tai chinh phy thuec vac) ban chAt va mac dich cua khoitn nq phai tra tai chinh va duqc quyet djnh tai thol diem ghi nhtin ban dliu. Nq phai tra till chinh Cong ty g8m cac Ichoan phai tra nguoi bin, vay va nq, cac Ichoan phai tra khic.

Tai th&i diem ghi nhAn ban du, cac khan ng phiti tra tai chinh &pc ghi nhAn ban dAu theo gia g6c trir cac chi phi giao djch co lien quan tnrc tiep den nq phai tea tai chinh do.

("Ong cp win chic hfiu Cong cu v6n chi sa hull la hqp deng chimg to duqc nhung lqi ich con lai ve tai san dm COng ty sau khi trir di town be nghia vv.

Bic frit cdc cong cu thi chinh Cac tai san tai chinh va nq phai tra tai chinh chi &cc bit trir vs64 nhau va trinh bay gia trj thufin bin Bang can di ke Wan khi vi chi khi C8ng ty: • Co quyen hqp phap de bit ter gia trj da duqc ghi nhA'n; va • Co du Binh thanh town tren ca sa thuAn hoAc ghi nhAn tai san va thanh town 11(7 phai tra ding

met thiri diem.

tkin 'Motif minh nay hi nach b0 ph In hcm think va pith! chive dpc ding yen Rao c-rio tin chinh

21

CONG TY C6 PHAN CAP THOAT NUot KHANH HoA Dia chi: 58 Yersin, Phuong Phuang Sai, TP. Nha Trang, Tinh Khanh Hda, Vi .4t Nam BAO CAO TM CHfNH Cho nAm tai chinh ket thac ngay 31 thing 12 nam 2017 Ban thuyet minh Bao ego tai chinh (tip theo)

V. THONG TIN BO SUNG CHO CAC KHOAN M1VC TRiNH BAY TRONG BANG CAN DOI Kt TOAN

1. Tien va cac khoin tuang (twang tien

Tien mat Tien giri ngin hang khong Cfic khoan tuang &rang tien

- Tien gtii ngan hang cd 4-5, hgn gec khong qua 3 thing gong

s6 cuOi nAm 44.272.027

6.874.918.069 18.116.218.711

18.116.218.711 25.035.408.807

So dau nam 8.883.249

13.029.275.934 26.000.000.000

26.000.000.000 39.038.159.183

2. Clc khoin dau lir tai chinh Cac khoitn dau to tai chinh cua Cong ty bao gem dau ttr dim gia den ngay dao han va dau to gap von vao don vi khfic. Thong tin ve cac khoan du ttr tai chinh ctia Cling ty nhu sau:

2tt. Dim to nlm ert din ngay &Jo hyn

NO?: hgn Tien giri c6 kSt ban COng

So cuili nazi Gil dm Gil tri ghi s6

21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000

SO dau nAm Gil g6c Gil tri ghi so

21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000

2h. Ddu ttr gop win vim den vi khtic

Ddu vao cong &lien doanh, liin kit COng ty Co phan Dau tu Xiy dung Cap thoitt nub Su6i Dau (*) aing

sol cu6i nam Gil gac Dv phang

24.000.000.000 (92.132.634)

24.000.000.000 (92.132.634) 24.000.000.000 (92.132.634)

SO dau nAm Gil gOc Dv phang

10.200.000.000 (92.132.634)

10.200.000.000 (92.132.634) 10.200.000.000 (92.132.634)

(*) Theo Gitty chirng nhan ding 14, doanh nghiep s6 4201574467 ngay 27 thing 9 nam 2013 do So Ke hoach va tu Tinh Khanh 1-16a cap, COng ty diu ttr vao Cong ty Co phan Dau tu xly dung Cap thofit nu& Su6i Dau 24.000.000.000VND, twang &rang 30% von diet' Thong nam Cong ty da du ttr them 13.800.000.000 VND. Tai ngity ket tit& nam tai chinh, Cong ty da dau lir 24.000.000.000 VND, twang throng 30% von dieu lg (s6 dau nim la 10.200.000.000 VND, twang duang 12,75% von then 10).

Gik tri hop ly Cong ty chtra xic dinh gia trj hap ljr cla cac khoan dau tu do chua c6 hating clan cu the ve viec xac dinh gia trj hop

8,in limy& mink nay la mat bt; pkin hap thinth vY f J1t71 dace doc ding vat Ban cao tat chinh 22

CONG TY CO PHAN CAP THOAT NU' KHANH HoA Dia chi: 58 Yersin, Phtxtmg Plurcmg Sai, TP. Nha Trang, Tinh Kharth Ma, Viet Nam BAO cAo TAI CHINH Cho nam thi chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyit minh Ban can tai chinh (tiep theo)

Tinh hinh hogs d$ng czia cong ty lien docmh, lien kit C6ng ty Co pith Diu tu Xay dung Cap thoat ntrac SuOi Diu di di vao hoot d6ng kinh doanh trong nam 2017 va bit du phat sinh doanh thu.

Du- phong cho ccic khoan eidu tu gap von vao don vi khac Tinh hinh hien Ong du pheng cho cac khoan du tu gop von vao don vi khic nhtr sau:

Nam nay Nam try& SO diu nim 92.132.634 Trich du pheng 92.132.634 Si cuoi nam 92.132.634 92.132.634

Giao dich v<ri cong ty lien doanh, lien kit C6ng ty chi phat sinh giao djch vai C8ng ty co phin Diu tu Xfiy dung Cap thoat ntrac SuOi Diu la cong ty lien ket nhtr sau:

G6p von d&ti tir Chi phi tu van thiet ke va lip h6 sa Chi phi mua ntrac sinh hoot Doanh thu thi cong xay lip Doanh thu cho thue yin pheng Doanh thu ban vat tit

3. Phai thu nem ban caa khach hang

Phai thu cdc ben lien quan C8ng ty Co phin Diu toXay dung Cap thoat nuerc SuOi Diu Phai thu cdc khdch hang khdc Phai thu tien ntrOc khach hang Phai thu hoot d6ng xay lip Phai thu host ding nao vet he thOng nuac Cong

Nam nay 13.800.000.000

18.318.000 14.180.571.427 1.413.970.909

60.000.000 10.500.000

So cuiii tam 33.000.000

33.000.000 46.865.760.450 29.550.495.960

576.121.490 16.739.143.000 46.898.760.450

Nam trunk 6.600.000.000 1.150.249.091

3.771.748.182 60.000.000

SO dOu nam 414.892.000

414.892.000 29.168.043.289 25.269.137.289

22.906.000 3.876.000.000

29.582.935.289

4. Tra trtrk cho ngtrdti ban ngin ban

SO moil nam 983.756.000 395.510.000 240.000.000

348.246.000

SO din nam 467.372.074

167.000.000 300.372.074 467.372.074

Trd trtrac cho nye* ban khdc COng ty TNHH MOt thanh vien DOng Phat Tru&ng Doi hoc Lao Ong XA h6i - Ca se 2 Cong ty Co phin Ttr van va Diu ttr Phat then Sai Gen (SCDI) Cfic nha cung cap khac COng

983.756.000

thultit ninth may In mot /JO phan hyp thanh vo pita, dtnrc dQc ding vett Btio coo tin chinh 23

CONG TY CO PHAN CAP THOAT Ntio'C KHANH HOA Dia chi: 58 Yersin, Phutrng Phuong Sai, TP. Nha Trang, Tinh Khanh Wm, Viet Nam BAO CAO TAt CHINH Cho nam tai chinh kit thac ngay 31 thong 12 ram 2017 Ban thuyet minh Bao coo tai chinh (tiep theo)

5. Phai thu ngan hun/dai hun khac

Su. Phai thu horn khat. SO cad nam S6 diu nam

Gia trj Dv pitting Gisi tri Dtr phong Phil thu ctic to chtic vd cd nhan khdc 195.318.804 - 1.747.793.350 Thue TNCN phai thu nhan vien - 1.668.696.350 Lill du thu tiin girl cO ky han 58.715.411 Cat khoan kjr quF, ky ctrcrc 32.271.000 20.000.000 Tam (mg 56.720.000 [Thai thu Bao hiem xi ht)i 47.612.393 Phai thu tien thanh 15r vet tu 59.097.000

Cemg 195.318.804 1.747.793.350

5b. Phi& thu diti hen khdc Khoin ky quy tai Se( k4 hooch va DAu tu tinh Khanh Hea darn boo thuc hiCn du an cai tuo Nha may

nuac thi tract T6 Hap, huyen Khanh Son, tinh Khanh Hoa.

6. Hang din kho SO cuili lam

SO du nam Gisi die Dv pilling Gia dic Dv pheng

Nguyen lieu, vet lieu 38.359.747.754 41.034.090.999 Chi phi sin xu6t, kinh doanh do dang 1.775.889.511 2.505.812.354 ging 40.135.637.265 43.539.903.353

7. Chi phi tra trtrov ngiin hon

S6 cuOi aim 1.442.370.000

84.600.000 1.526.970.000

SO &in nam Chi phi cling cu, dung ca Chi phi nang cap phit'n mem C§ng

a

8. Till sin c6 dinh hint

Nguyen gia

hinh NMI dm, Nit

kien trac May robe va

thiet bi Ptitro-ng tat, truyen di n

Thiet hi, dung cu (pan Iv Ceng

Se deu nam 58.648.815.300 171.923.106.182 431.927.360.076 1.318.998.062 663.818.279.620 Mua tong nam 626.503.636 14.077.107.804 3.298.572.364 191.727.273 18.193.911.077 Diu tu XDCB hoar[ thanh 8.015.646.000 64.153.536.000 72.169.182.000 Nhin ban giao tv UBND tinh KWh Hba 165.592.897 4.028.178.411 4.193.771.308 SO cuoi nam 59.275.318.936 194.181.452.883 503.407.646.851 1.510.725.335 758.375.144.005 Trong do: DA khAu hao het nhung van On sir dung 10.922.173.187 23.545.307.453 45.158.559.070 511.998.062 80.138.037.772 Ch& thanh Iy

Batt thwyet minh nay 11 s auk by plodn luip Mardi va dupe dor cling vdi lido coo idi chinh 24

CONG TY Co" PHAN CAP THOAT NU' KHANH HOA Dia chi: 58 Yersin, Phuang Phuong Sai, TP. Nha Trang, Tinh Khanh 1 ion, \'izt Nam

BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Gig tri hao mon Sd dfiu nam Khali hao trong nam Sd cu6i nam

Gil trj con loi SO dau nam Sd cu6i ram Trong do: Tom thOi chua sir dong Dang ch6 thanh

Nha cira, v$t kien trac

May Ink vh thiet bi

Phuong tin vgn tai, truyen dAn

Thitt bi, dyng cy (pan if COng

29.384.940.249 6.169.080.206

59.567.495.102 35.552.693.760

223.043.804.026 41.544.923.301

991.846.555 292.969.701

312.988.085.932 83.559.666.968

35.554.020.455 95.120.188.862 264.588.727.327 1.284.816.256 396.547.752.900

29.263.875.051 112.355.611.080 208.883.556.050 327.151.507 350.830.193.688

23.721.298.481 99.061.264.021 238.818.919.524 225.909.079 361.827.391.105

M6t s6 tai san c6 djnh hint hinh c6 gia trj con loi theo s6 sach IA 90.741.086.122 VND da duor the chAp de dam btio cho cat khan vay ctia Quy ddu to Phat trien Khanh H6a (xem thuy6t minh V.18b).

9. Tai san co djnh so hinh

Nguyen gia

Quyen sir dyng (tit

Chuon trinh phttn mem may tinh

Tai sin co djnh khic COng

SO du nam 24.636.685.000 2.579.904.000 620.796.000 27.837.385.000 St) cuili ram 24.636.685.000 2.579.904.000 620.796.000 27.837.385.000 Trong do: DA khAu hao h6t nhtrng yin con sir dyng - 2.579.904.000 - 2.579.904.000

Gia tri hao mon SO dau nam 3.719.201.269 2.579.904.000 324.192.896 6.623.298.165 Khan hao trong nam 1.807.627.404 - 41.386.404 1.849.013.808 S6 cad nam 5.526.828.673 2.579.904.000 365.579.300 8.472.311.973

Gia trj con S6 dau nlim 20.917.483.731 296.603.104 21.214.086.835

SO cudi nam 19.109.856.327 255.216.700 19.365.073.027

Trong do: Tom th&i khong sir dyng Dang chi thanh ly

M6t s6 tai sin co djnh vo hinh c6 gia trj con loi theo s6 sach la 3.511.308.327 VND dA dirge the chap de dam bac, cho cac khoan vay ctia Quy dilu to Phat mien Khanh Hoa (xem thuyet minh V.18b).

Ban Oncydt mini, nay hi m0 ho pkin hop thanh va phat dewy dpc rung ven Bcio cdo cal chink 25

CONG TY Co PHAN CAP THOAT NUot KHANH Hem Dia chi: 58 Yersin, Phixong Plurcmg Sai, TP. Nha Trang, Tinh Khanh iloa, Vitt Nam BAO CAO TAI CHNH Cho nam tai chinh ktt thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cio tai chinh (tiep theo)

10. Chi phi xay dkrng co• ban dang Chi phi phat sink trong

SO din nam nam

Ket chuyin van TSCD trong

Tam Ket chuyen giam khic SS cuili aim

Xfiy dog ca ban do dang 22.860.355.403 86.369.589.337 (72.169.182.000) (24.788.261.272) 12.272.501.468 - Dtr an cap nuoc elcio Tri Nguyen

16.313.710.359 17.610.136.642 (33.920.375.000) 3.472.001 - Dir an ma rOng nang cap he thong nu& TP. Nha Trang 1.053.702.202 - 1.053.702.202 - D4 an Whit hank chinh nha mdy nu6c Yo' Card;

- 1.028.601.818 - 1.028.601.818 - Dr an Xif bi bun nha may nuor 115 Canh 152.750.000 939.487.273 - 1.092.237.273 - Cdc cong trinh tuyin ong cap nurk 5.340.192.842 66.791.363.604 (38.248.807.000) (24.788.261.272) 9.094.488.174 COng 22.860355.403 86369.589.337 (72.169.182.000) (24.788.261.272) 12.272.501.468

11. Phai tra ngtroi ban ngin han SO cuOi nam SO &Au nam

Phdi tra cac ben lien quan 3.412.068.000 102.000.000 C8ng ty Co phin Diu to xay dtmg Cif) thoat mac SuOi Diu 3.412.068.000 102.000.000 Phdi tra cdc nhd cung cap khdc 30.248.917.341 32.322.520.461 Cong ty TNHH Dung Lai 11.713.925.000 7.242.023.856 C8ng ty TNHH Thtrang moi N.T.P 6.467.301.500 1.046.887.600 Cong ty TNHH Minh Th6ng 3.115.625.781 8.025.847.662 Cling ty Co pilaf' HAWACO Mien Nam 4.860.805.400 2.100.450.000 Cling ty C6 phin nhva Ding Nai 3.046.604.660 1.403.116.000 Cong ty Co phAn t%r Ong cong nghi0 OMINA 5.052.800.000 Cling ty Co phin Ong Nghe Thanh Thien 4.580.000.000 Cac nha cung cap khac 1.044.165.199 2.871.395.343 COng 33.660.495.540 32.424.520.461

12. Nprei mua tra din trill* ugin han SO cuOi lam SS dill nam

Trd buoy ciut cdc khdch hang khdc 3.335.896.000 3.665.764.000 Ban Quin 1St di/ an cac dv an DTXD cac cong trinh NN & PTNT tinh Khanh flea 974.413.000 3.380.279.000 Trung tam Oat tri4n guy dit Tinh Khanh him 1.261.098.000 Cac khach hang khic 1.100.385.000 285.485.000 Cong 3.335.896.000 3.665.764.000

Ban thuyeit math nay 16 by phOn hip thanh ra phai dwc elpc cung vcii Boo cdo tai chinh 26

CONG TY Co PHAN CAP THOAT NU& KHANH HOA Dia chi: 58 Yersin, Phutmg Plurang Sai, TP. Nha Trang, Tinh Klianh Vii Nam

BAO CdO TM CHINH Cho nam tai chinh ket thtic ngay 31 Mang 12 nlim 2017 Bsin thuyit minh Sao cao tai chinh (tiep theo)

13. Thud va cac khoin phai nOp Nhit nuirc St dau nam S6 Oat sinh trong nam S6 cu6i slam

Phil nOp Phai thu S6 phai nOp SO dA thkre nOp Phai nOp Phai thu

Thus GTGT hang ban n¢i dja 5.372.454 (5.372.454) Thus thu nhap doanh nghiOp - 537.144.201 4.173.341.318 (3.138.601.652) 497.595.465 Thui thu nhasp ca Whin 1.753.764.350 - 2.871.358.550 (4.244.496.350) 380.626.550 ThuS tai nguyen 151.366.240 - 1.681.092300 (1.722.645.740) 109.813 .200 ThuS sir dong at phi ding nghiep 10.815.400 10.815.400 Thus mon bai 3.000.000 (3.000.000) Phi, 110 phi va cite khoan phai nOp khac 4.976.234.213 72.824.833.982 (71.641.802.123) 6.159.266.072 Phi brio tntang doi vol may thai sinh hoot 343.804.672 5.855.115.532 (5.681.553.140) 517.367.064 Phi thoot war do thi 4.276.599.101 65.015.356.210 (64.108.421.275) 5.183.534.036 Phi did; vo bac) ve m6i inning rung 355.830.440 1.921.766.440 (1.819.231.908) 458.364.972 Thud, phi khac 32.595.800 (32.595.800) COng 6.886.737.257 537.144.201 81.564.441.950 (80.755.918.319) 7.158.116.687

Thud gid tri gia tong Cong ty nqp thus gia tri gia tang theo phtrong phap khiu trir. Thud suit thue gia tri gia tang nhu sau: - Hoot &Ong cung cap nu& sach 5%

- Hoat deng xay lip, khao sat thiet ke va dich vh khac 10%

Thud thu nit& doanh nghigp Cong ty co nfhia vu n(ip time thu nhap doanh nghiep veri thud suit 10% ten thu nhap chju thud tar host deng san xuat nu& theo cling van 143/CT-TTHT ngay 10 thing 01 nam 2013 dm Coc thud Tinh Khanh Hba va Quyet djnh 1466/QD-TTg new 10 thin 10 dun 2008 dm Thu Thong Chinh

Thu nhap tar ck hog Ong khac nqp thud thu nhap doanh nghiep v&i thud suit 20%.

Thud thu nhap doanh nghiep phai nqp trong nam dtrqc du tinh nhu sau: Nam nay Nam tr trim

T6ng lqi nhuan ke toin truck thud 33.606.350.440 31.481.869.319 Cac khoin dieu chinh tang, gam lqi nhuan ke toan de xfic dinh lqi nhuan chju thud thu nhap doanh nghiep: - Cac kholin dieu chinh tang 293.485.667 52.691.803 - Cac khoim diet' chinh giam Thu nhap chits thud 33.899.836.107 31.534.561.122 Thud suit thud thu nhap doanh nghiep 20% 20% Thud thu nhe), doanh nghlfp ph& nPp theo Mai slat phi; thong 6.779.967.221 6.306.912.224 Thug thu nht doanh nghtep chink 1!ch do dp dyng thul suat khdc thud suit pho thong (2.606.625.903) (2.523.554.351) Tong Thue thu nh4p doanh nghifp phii nt)p 4.173341318 3.783.357.873

&in thuyit minh nay lir mOr ho phan hqp thank va ph& dupe etqc clung vat 84o ran tai eighth 27

CONG TY CO PHAN CAP THOAT MOM KHANH HoA Dia chi: 58 Yersin, Phudng Phircmg Sii, TP. Nha Trang, Tinh Khanh Hoa, ViC:t Nam BAO CAO TAI CHINN Cho nim tai chinh ket thtic ngay 31 thing 12 Mtn 2017 Ban thuyit minh Bao cao tai chinh (t4 theo)

Vigc xac djnh thug thu nh§p doanh nghigp phai nOp cna Ong ty dtrqc can dr vac, cfic quy djnh hign hanh ye thug. Tuy nhien, nhiing quy djnh nay thay doi theo tirng thai kY va cac quy djnh ve thue d6i vai nhigu loci giao dich kink nhau có the duqc giai thich theo nhieu cich khac nhau. Do vay so thue dtrqc trinh bay tren Bao cao tai chinh có the se thay &Si khi co quan thug kiem tra.

Thug lei nguyin Ong ty phai nOp thug tai nguyen d6i vai mat ntrac phoc vo sin xuAt vai gia tinh thug la 4.000 VND/m3 va giiun con 3.000 VND/m3 tir ngay 01 thing 10 nam 2017, thug suit la 1%.

Thul nha sit Thug nha dat duqc nOp theo thong bao cua ca quan thu.

Cdc loaf thug khdc C8ng ty ke khai va nOp theo quy djnh.

14. Phai tra nguiri lao ding Tign Wong con phii tra cho ngirCri lao clang.

15. Chi phi phai tra ngin han Si en& nam

Phdi tra cdc to char ye cd 'than khdc 3.452.545.274 Chi phi ding trinh 1.019.008.214 Chi phi lai vay phai tra 252.607.121 Chi phi den dign sari xuit 582.740.500 Chi phi ho trq phi bao vg moi twang d6i vii ntroc thai sinh hoot 478.240.890 Cac chi phi phai tra ngin han khac 1.119.948.549 COng 3.452.545.274

a.

16. Doanh thu aura thtyc hign ngitn halt Khoan nhan twat tien cung cap dich vu lap at.

17. Phil tra ngAn han/dai han kink 17a. Phdi tra nein hyn khac

SO diiu lam 1.734.219.659

110.000.000 291.469.754 253.626.300

374.600.000 704.523.605

1.734.219.659

S6 cuOi nam S6 din nam Ph& tra cdc to chat va cd ?than khdc 2.797.458.963 1.341.432.889 Kinh phi cong dolin 622.397.551 415.523.384 Wu) hiem xa hOi 259.127.155 Nhan (tat CQC lip d4t hg th6ng Ong ntrac 1.020.000.000 170.000.000 Cling ty TNHH Tan Thien Phac - tien bao lanh dv than 300.000.000 Phai tra phi cap quyen khai tit& nu& 294.413.000 Chi phi thing 12 phai tra cho Xi nghigp Xity lip 380.699.962 Cac khoan phai tra ngin han khac 479.948.450 196.782.350 COng 2.797.458.963 1.341.432.889

Bort thug minh nay la mai ba phan hap thank va phcii dux dac cang voi &do ado tin chinh 28

CONG TYCO PHAN CAP THOAT Nliot KHANH HOA Dia chi: 58 Yersin, Phutmg Phtrcmg Sal, TP. Nha Trang, Tinh Khanh Ilea, Vi0 Nam BAO CAO TAI CHiNH Cho nam tai chinh At thtic ngity 31 thing 12 nam 2017 Ban thuyet minh Ban cao tai chinh (tiep then)

176. Phai tra dai han kluic

Phdi tra cdc ben lien quan (.1y ban Nhan dan tinh Khanh Hoa - Nhan ban giao tai san Phdi tra clic clan vi va cif nhan khdc Tien lai vay an han phai tra - Ngan hang Phat triOn Vi'Ot Nam - Chi nhanh Khanh Hoa (') fl8i phi cap nu6c mita Trung Tay Nguyen Cong

Si) cu6i nam 4.193. 771.308

4.193.771.308 4.572.800.000

4.572.800.000

8.766.571.308

Si) dOu nam

6.587.407.354

6.349.600.000 237.807.354

6.587.407.354

Tien lai vay an han phai tra dai han can cir theo lich tra nq ctia Bien ban lam viec vii Ngan hang Phat triOn Vi'et Nam — Chi nhanh Khanh Hoa. Tien lai dtrqc tra (firth kY 06 thing mOt tan, in& kY 888.400.000 VND.

C8ng ty khong o6 nq phai tra khic qua han chua thanh than.

18. Vay ngin h4n/dAi han 18a. Vay ngan kat

Si) cu6i aim Vay nglin hgn phdi tra cdc to chtic khdc 30.250.809.864 Vay dai han den han tra (xem thuyet minh V.18b) 30.250.809.864 - Ngan hang Pkit tridn NO Nam - Chi fikinh Khanh Hoa 9.026.160.000 - Quj, Dela ttr Phcit tridn Khanh Hoc: 9.030.000.000 - Ngan sack tinh Khanh Hoc, 12.194.649.864 Cong 30.250.809.864

Cong ty co kha nang tra dtrqc cac khoan vay ngan han.

Chi tiet so phat sinh ve cac khoin vay ngin han trong nam nhu sau: Si) du nam Ket chuyin tir vay va nq dai han Si) tien vay da tra trong nam Si) cut& nam

18b. Vay dtli hon

Si) dau nam 21.966.493.765 21.966.493.765

9.026.160.000 6.840.000.000 6.100.333.765

21.966.493.765

21.966.493.765 24.410.476.099

(16.126.160.000) 30.250.809.864

Vay dai hgn phai tra cdc to char khdc Vay dal han ngan hang - Vay Ngiin hang Phat trie'n Viet Nam - Chi nhcinh

Khanh Hoa( - Vay dai han Chq7 ddu to Phat triiin Khanh Hoa " Vay dai han cac to chtic khac - Vay dai km Ngcin sach Tinh 1Chcinh Hoa (m) Ching

Si) cu6i nam 137.729.414.697

76.756.165.378

49.643.880.978 27.112.284.400 60.973.249.319 60.973.249.319

137.729.414.697

Si) diu tam 147.43 1.239.796

80.327.568.378

58.670.040.978 21.657.527.400 67.103.671.418 67.103.671.418

147.431.239.796

Han ihkrjt math nen to mai plain hap thanh vd phai claw dpc claw veil 13tio coo tin chinh 29

CONG TY Co PHAN CAP THOAT NU&C KHANH HeA Dia chi: 58 Yersin, Phuimg Phirang Sai, TP. Nha Trang, Tinh Khanh Hba, Vi0 Nam BAO CAO TA1CHINH Cho nAm tai chinh ket thtic ngay 31 Chang 12 nam 2017 Ban thayet minh Bao cao tai chinh (tit p theo)

COng ty c6 !chi Wing tra duqc cic khoin vay va nq thue tai chinh dai hon.

Khoan vay Ngfin hang Phat trier) Viet Nam - Chi nhanh Khanh Hos di "Nang cap chi to he thOng cap nuerc va ve sinh Thanh ph6 Nha Trang voi han mire 135.392.400.978 VND, lai suit 5')/o/nArn (bao g6m phi quan ly cho vay lai 0,2%/nam), then hart vay 25 nam ke tir ngay 01 thing 12 nam 2000, thOi ban tra nq g6c lit 20 nam (mOi nam 2 ky) ke tir ngay 01 thing 12 nam 2004. Khoan vay nay thong c6 tai sin dim bao.

Den thiyi diem ngay 31/12/2008, Du in "Nang cap cOi kw He thong cap mak viz sinh 7'P. Nha Trang", dtrqc hinh thimh tir von vay ODA, da hoan thanh vi dua vao sir dung. Tuy nhien, quyet town toan be du in chua duct cap c6 tham guy& phe duyet. Vi vay, Cong ty chi ghi nhan nq vay theo gii tri tai sin, vat ttr, cong co do Ban quan ly Du in Clap nuerc va ve sinh TP. Nha Trang tam ban girt() theo s6 lieu da xic nhin nq vay cia Chi nhinh Ngan hang Phit trien Khanh H6a. Sau khi chuyen sang COng ty Co phin toan be gii tri tai sin , vat tu, cong cu vay tit von ODA da dwic dinh gia lai va dtrqc xxic djnh la tai sin ctia Cong ty theo Quyet djnh s6: 1416/QD- UBND ngay 17/06/2013 va Quyet djnh so 2140/QD-UBND ngay 29/08/2013 cia UBND tinh Khanh H6a ve "Gla trj Docmh nghiep cti co phdn has Cong ty TNHH MTV clip than nu& Khanh Hoa".

oe) C6ng ty c6 cac khoan vay dai hon Qu9 dau to Phit trien Khanh Hee vai chi tiet nhtr sau: —Hqp ding tin dung s6 01/2013/HDTD-DTPT ngay 19 thing 9 awn 2013 vii han mire tin dung 28

ty VND, muc dfch vay tie du ttr du in Cip nueic such Xa Vinh Luang, thOi han vay IA 102 thing ke tir new rut von Ian diu (25/9/2013), than gian an hurt 06 thing ke tir ngtly Kit von Ian ditu, !Ai suit 8,29%/nam, bien phap dam bao bing the chip tai sin hinh thanh trong twang lai - tai sin tai Nha may ntrac Va Canh.

—Hqp ding tin dung s6 04/2015/HDTD-DTPT ngay 30 thing 10 nam 2015 vai han mix 25 ty VND, natic dfch vay dung de dAu to du in " Cip nuac such Khu din cu Dien Thity, Dien Son va Dien Phi", thol han vay la 90 thing ke tir nay rut vim lin dau tir ngay 14 thing 12 nam 2015, then gian an han 6 thing ke tir ngay rut von lin diu, thOi gian tra nq g6c 84 thing, lai suit 8.29%/nam, bien phap dam bao bang di sin the chip hinh thanh trong along lai - tai sin duqc hinh thiuth tir von vay.

— Hqp ding tin dung s6 06/2016/HDTD-DTPT ngay 21 thing 11 nam 2016 vii han mire 24,37 ty VND, mac dfch vay ding de du to du in "Diu to he thong clap ntrac such cho ciao Tri Nguyen", thiyi han vay la 105 thing ke ttY ng.ay rut Ian din tir ngay 25 thing 11 nam 2016, thili gian in han 9 thing ke ngay von Ian du, thoi gian tra nq goc 96 thing, lai suit 8,29%/nam, hien phap dam No bang tai sin the chip hinh thanh trong ttrang lai - tai sin dtrqc hinh thanh tin vim vay.

fl" Vay dai han Ngan such Tinh Khanh Hea de dau to nang cap mei reng Nhit may n.trac ,V8 Canh va lip d6t thong Lamenlla cho be tang Nha may mac Vi Canh thuOc C6ng ty CO phan Cip thoit nueic Khanh H6a yeti lai suet 0%. Khoan vay nay khong dim bao vai thoi han tra nq gOc 12 nam ke tir ngity cong trinh hotin thanh, nghiem

Ky han thanh town cic khoin vay va nq

thu dua vao sir ding.

thue tai chinh diti han nhtr sau: S6 cool nam SO dAu nam

Tit 1 rift tra xu6ng 30.250.809.864 21.966.493.765 Tren 1 nam den 5 ram 81.662.467.128 82.163.502.461 Tren 5 Mat 56.066.947.570 65.267.737.335 ging 167.980.224.561 169.397.733.561

Ban thu)xit mink nay la mat br5 plain hap tha nh va phut dupe Jac cling ven Bat, Ce10 sat chin?) 30

(I)

Tang do trichlAp tir Ici nhutin

3.323.821.000 1.384.926.000

1.107.940.000 5.816.687.000

Quy khen thtreng Quy phac lqi Quy thuang Ban quan 15r, dieu hanh CEng

SO die nam 84.095.000

4.800.006.278

Chi quy trong nam SO cu6i aim

4.884.101.278 (1.107.940.000) (5.261.701.000)

(3.929.075.000) (224.686.000)

(521.159.000) 5.960.246.278

5.439.087.278

Oy ban Nhan din tinh Khanh

Theo GiAy chvng nhtin Ming Icy doanh nghib

VND Ty ler (%)

H6a 206.000.000.000 79,23 Cong ty Co phAn Ca din lanh 40.606.000.000 15,62

Cac c6 dung khac 13.394.000.000 5,15

ging 260.000.000.000 100,00

Von dieu 1§ da g6p (VND)

Von dieu le con phai gop

(VND)

206.000.000.000 40.606.000.000

13.394.000.000

260.000.000.000

CONG TY Co PHAN CAP THOAT NUtYC KHANH H6A Dia chi: 58 Yersin, Phutmg Phucmg Sai, TP. Nha Trang, Tinh Khanh Flea, V it;'t Nam BAO CAO TAICHNH Cho nam tai chinh k6t thtic ngay 31 thong 12 niim 2017 Ban thuyet minh Bao coo tai chfnh (dep then)

Chi tit s6 phat sinh ve cac khoan vay va nq thue tai chinh dai han nhu sau: SO tan vay Ket chuyen phat sinh SO tien vay da sang vay va nq

Si (du nam trong nom tra trong nam ngan ban S6 cuoi nam

Vay dai ban ngfin hang Vay dai han cac to chirc khac gmg

80.327.568.378 14.744.757.000 - (18.316.160.000) 76.756.165.378

67.103.671.418 (36.106.000) (6.094.316.099) 60.973.249.319 147.431.239.796 14.744.757.000 (36.106.000) 124.410.476.0991 137.729.414.697

19. Quy khen thirirng, phac

20. Quy phat trien khoa hcc va cong ngiq SO dAu nam se cuOi nam

1.924.769.662 1.924.769.662

21. VOn cha sr& hiru 21a. Bang thii chilu biin elfin cite van chit so• ham

Thong tin ye bien dOng caa von cha se. hen duqc trinh bay ar Phu luc 01 Binh kern.

216. Chi tilt von gop curt chit so' haw Tinh hinh gop von dieu 10 nhu sau:

Ngay 30 thong 01 nam 2018 Cong ty da duqc Trung tam Luu k5, chang khoan Viet Nam chip thuan vie c phat hkih lei co phieu quy ra cong chang.

21c. Co phiim

SO cu6i nam 26.000.000 26.000.000

24.000 25.976.000

SO din nam 26.000.000 26.000.000

24.000 25.976.000

SO 'Iron c6 phieu clang ky phat hanh SO wog c6 phieu da ban ra eking cluing S6 hrqng c6 phieu dtrqc mua lai SO Itrqng c6 phieu dang Itm hanh

31 thuyit mink nay la mew bj phan hqp thank va phial dtwc elpc cieng vvi BO° coo till ch011t

a

CONG TY Co PHAN CAP THOAT NUrot KHANH HOA Dia chi: 58 Yersin, Phtdrng Plurcmg Sai, TP. N ha I rang, I inh Kli6nh Elba, ViOt Nam BAO CAO TAI CHINH Cho am tai chinh ktt thin ngay 31 thing 12 atm 2017 Ban thuyit minh Bao ego tai chinh (tiep theo)

Toon 136 c6 phieu la c6 phieu ph6 thong. Menh gia c6 phieu dang ltru hanh: 10.000 VND.

22. Phan phi 10 nhu#n Trong nam Cong ty di phan ph6i lqi nhuan theo Nghj quyet Dai hOi d6ng c6 dOng tai khoa 2016 nay 21 thing 4 dun 2017 nhtr sau:

• Chia c6 tirc cho cic c6 Jiang • Trich qu'y dau to phat trien (10% lqi nhuan sau thut) • Trich quy khen thu6ng, phitc lqi, qu'y thu6ng Ban dieu hanh, quart ly

(21% kri nhuan sau thue)

VI. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRiN11 BAY TRONG BAO CAO KtT QUA HOAT DQNG KINH DOANH

1. Doanh thu ban hang va cung cap djch vu

la. Tang doanh Ihtt

Nam nay Nam &afire Doanh thu sin xuat ntrac sach 280.451.209.433 236.989.174.717 Doanh thu hog dOng )(ay lap 30.649.569.880 22.710.082.125 Doanh thu khao sit thiet ke 885.791.803 309.308.839

Doanh thu bin vat to 159.957.042 72.062.000

C'Ong 312.146.528.158 260.080.627.681

lb. Doanh thu ban hang vd cung cap djch vli cho ctic ben lien quan Ngoai giao djch ban hang va cung cap djch vu cho cling ty lien ket dtrqc trinh bay a thuyet mink s6' V.2b, Cong ty kh6ng Oat sinh giao djch bin hang va cung cap djch vu cho cac ben lien quan khac.

2. Cie khoin giam frit doanh thu Hang bin bj tra lai.

3. Gil vim hang bin Nam nay

Gia von sin xuat nu& 237.815.895.975 Gia von xay tip 28.096.398.873 Gii von thietk6 232.689.396 Gii v6n khic (ban vat tu,...) 150.792.172

ging 266.295.776.416

4. Doanh thu boat Ong tai chinh

Nam truirc 198.642.201.917 21.441.674.432

129.219.131 69.802.282

220.282.897.762

Nam nay 2.299.970.047 2.299.970.047

Nam tr*r&c 2.836.940.347 2.836.940.347

Lai tien girl ngan hang Cong

•

Bat thu; t minh nay lir mit 130 Ain kip thanh va phcii duvc d9c cung yea Belo Ca0 kit thigh

32

SO tien (VND) 18.200.000.000 2.769.851.000

5.816.687.000

CONG TY Co PHAN CAP THOAT NU'ot KHANH HoA Dia chi: 58 Yersin, Phutrng Phacmg Sai, TP. Nha Trang, Tinh Khanh ilea, Viet Nam BAO CAO TAT CHINH Cho nam tai chinh ket thtic ngay 31 thAng 12 nam 2017 Bin thuytt minh Bin cio tai chinh (tiep theo)

5. Chi phi tai chinh Nam nay

Chi phi lai vay 4.248.248.317

Can 4.248.248.317

6. Chi phi bin hang

Nam truikc 5.152.990.954 5.152.990.954

Nam nay Chi phi vat lieu, bao bi 72.000.000 Chi phi dung cu, do dung 12.600.000 73.080.000 Chi phi djch vu mua ngoai 616.618.882 38.175.000 Cac chi phi khac 10.195.454 73.080.000 ging 711.414.336 184.335.000

7. Chi phi quan 1$/ doanh nghiep

Nam trir6c

Nam nay Chi phi cho ntifin vien 4.578.066.161 Chi phi vat lieu quan 15, 62.142.510 Chi phi dO dung van pitting 201.867.728 Chi phi khau hao tai san co djnh 292.213.345 Thue, phi va le phi 35.179.036 Chi phi djch vu mua ngoai 2.073.092.421 Cac chi phi khac 2.286.759.172 Cting 9.529.320.373

8. Thu nhtip kluic

Nam t mire 1.027.219.197

69.316.840 297.668.897 23.000.000

1.310.152.181 3.536.543.558 6.263.900.673

Nam nay Nam trWfc Lai thanh ly, nhtrqng ban tai san co djnh, bat difmg san dau hr Thu phi that ntr8c, bao ve m8i truting 5.832.590.967 Thu cho thug van phong, thu hop t is kinh doanh 60.000.000 Thu tin nhtrqng ban vat to 58.345.362 Thu nhetp kink 284.752.608 ging 6.235.688.937

9. Chi phi khic

583.750.665 4.711.572.510

60.000.000

115.880.370 5.471.203.545

Chi phi 116 trq thu phi thoat mot, bao ve mai twang Khan hao tai sin do djnh cho thue Chi phi phut Chi phi khac gum

Nam nay

5.832.612.621

215.485.667 204.502.245

6.252.600.533

Nam truirc

4.701.650.500 130.036.152

162.769.099 4.994.455.751

Ban ifinkit mini, nay la mn't Nphan harp thanh phut dif(1C JO( ding Yin Boo oda fat chinch 33

CONG TY CO PHAN CAP THOAT KHANH HOA Dia chi: 58 Yersin, Phutmg Phuung Sai, TP. Nha Trang, Tinh K haul) I lea, VIO Nam

BAO cAo TAI CHINH Cho nAm tai chinh kit thus ngity 31 than 12 nam 2017 Ban thuyit minh Bio coo tai chinh (tiep theo)

10. Lai teen co phieu 10a. Ldi ca blin/suy earn Wen co phiEfu

Nam nay Nam truirc Lqi nhuan ke toan salt thue thu nhap doanh nghiep 29.433.009.122 27.698.511.446 Trich guy khen thu6ng, pink lai (4.708.747.000)

Trich throng Ban dieu hanh, quan 15, (1.107.940.000)

Lqi nhu#n tinh Iii ca ban/suy giam teen to phieu 29.433.009.122 21.881.824.446 S6 Itrong binh quail gia quyen cua ce phieu phe thong dang ltru hanh trong nam 25.976.000 25.987.918

Lai ca ban/suy giam tren co phieu 1.133 842

10b. Thong tin kluic Lai ca ban/suy giam tren c6 phieu nam true:re dugs tinh town loi do trir se trich quj, khen thtrorn* phitc lqi khi xic djnh nhuon tinh lai ca ban tren c6 phieu theo htrang dan cua Th6ng ttr so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 dm BO Tai chink Viec ap dung quy djnh nay lam cho lAi ca bitn/suy giam tren co phieu nAm truck giam tir 853 VND xu6ng con 842 VND.

Kh8ng co cac giao djch co phieu ph6 thong hoAc ciao djch c6 phieu phe thOng tiem nang nao xay ra tir ngay ket thitc nam tai chinh den ngay cong bo Rao coo tai chinh nay.

Chi phi sin xutit kinh doanh then yeu to Nam nay Nam trmtvc

Chi phi nguyen lieu, vat lieu 81.867.516.216 78.434.701.705 Chi phi nhan cong 74.479.038.930 59.501.059.769 Chi phi khan hao tai san c6 djnh 84.674.984.776 72.802.749.950 Chi phi djch vu mua ngoai 11.487.168.740 9.417.784.279 Chi phi khic 9.438.712.930 10.700.946.269 COng 261.947.421.592 230.857.241.972

VII. NHUNG THONG TIN KHAC

1. Giao djch vi so du cac ben lien quan Cac ben lien quan yeti Ciing ty bao gem: cac thinh vien quan 15, chit chOt, clic ca nhan ce lien quan vei cac thinh vien quan chi chef va cac ben lien quan khac.

ht. Giao djch vti sa dtr vai cdc thanh vien quan I,y chit chat vet cac ca nhan co lien quan vai cac than!: vien quiin ljs chit chdt Cac thanh vien quan 15, chit chat gem: cac thanh vien Hai deng quan trj va cac thanh vien Ban dieu hank Cac ca nhan ce lien quan v6i cac thinh vien quan 15, chit chin la cac thinh vien mat thiet trong gia dinh cite thanh vien quart 15, chit chat.

Thu nhap ctia cite thanh vien quan 15, chit chOt chi ce Wong vii king tien krang trong nAm nay la 5.104.702.000 VND (nam &vac la 5.146.239.000 VND).

11.

Bon Agit mink nay lit milt b phern Ityp than!, vii phai dupe dpc cling vOr Bdo can tar chin!? 34

ONG TY Co PHAN CAP THOAT KHANH HoA Dia chi: 58 Yersin, Phutmg Phucmg Sai, TP. Nha "Frang, Tinh Khinh Flea. ViOt Nam BAO CAO TAT CHiNH Cho nam tai chinh ket iliac ngay 31 thing 12 nam 2017 Bin thuyit minh Bao ego tai chinh theo)

lb. Giao dick vi so drr vii cac ben lien quan khtic Cac ben lien quan khac vii Cong ty g6m: Ben lien quan khic MOi quan 14 Uy ban Nhan dan tinh Ithanh116a Co (tong se hau 79,23% von dieu le C8ng ty Co phin Diu tu Xfiy dtmg Cip thoat ntr6c SuOi Diu Cong ty lien kit

Giao djch yin cac ben lien quan kit& Ngoai cite giao dich Oat sinh vii ding ty lien ket da ducfc trinh bay 6 thuyet minh so V.2b, °zing ty khan phat sinh giao djch ye nhan ban giao tai san co djnh tir Uy ban Nhan dan tinh Khanh Hba v6i s6 tin la 4.193.771.308 VND (Min tru6c khong c6 phat sinh giao dich).

Cong np voi cac ben lien quan Mac Cling nc, vOi cac ben lien quan Ichic duqc trinh bay tai cac thuyet minh s6 V.3, V.1 1 va V .17b.

Cac khoan c6ng nq phai thu cac ben lien quan khac khang c6 bito dam va se duvc thanh toan bing tien. Khong c6 Idloan dtr phong phiti thu lcho doi nao duqc lap cho cac khoin n6 phai thu cac ben lien quan khac.

2. Thong tin ye bQ phiin Thong tin ba phan ducfc trinh bay thco link Arc kinh doanh va khu vtrc dja

2a. Thong tin v linh verc kink doanh Bao coo WO ph(in chinh yeu la theo linh vire kinh doanh cho cac hoot d6ng kinh doanh ctia C6ng ty. Trong nam, hoot d6n4 kinh doanh ctia Cong ty chit yeu top trung vito cac linh vi,rc: san xuit mac soch, hoot gong xay lip, khao sat thiet ke va ban vot tu. Bao cao ket qua kinh doanh theo b6 phan the hien ket qua dm linh vire trong doanh trong nam nhtr sau:

Nam nay Nam truck Host dung sin xnAt ntrirc sich Doanh thu Gia von Uri nhuOn g6p

280.451.209.433 238.008.514.857 42.442.694.576

236.989.174.717 198.642.201.917 38.346.972.800

Nam nay Nam trtrirc Hoot d6ng say lip Doanh thu 30.649.569.880 22.681.760.011 Gia von 28.096.398.873 21.441.674.432 Lcri nhuOn g6p 2.553.171.007 1.240.085.579

Nam nay Nam truilt Ho#t d6np., khio sit, thiet ke Doanh thu 885.791.803 309.308.839 Gia yen 232.689.396 129.219.131 14i nhutin g§p 653.102.407 180.089.708

Ban 11120-4t nnnh rub, la mil ha plain lktp thanh va phal &r ye dve cling yin Boo (710 hit chinh 35

CONG TY CO PHAN CAP THOAT NUVC KHANH HoA Dia chi: 58 Yersin, Phut:mg Phucrng Sai, TP. Nha Trang, Tinh K lionh 116a, Vii;tt Nam BAO CAO TAI CHINH Cho nAm tai chinh ket thtic ngay 31 titling 12 nAm 2017 Ban thuyit minh Bio cao tai chinh (tiep theo)

}loft dOng khic (ban vat Niim nay Ngm try&

Doanh thu 159.957.042 72.062.000 Gia von 150.792.172 69.802.282

Lqi nhu#n gOp 9.164.870 2.259.718

Niim nay

Nam truck 39.769.407.805

Lqi nhu#n gQp 45.658.132.860

Cong ty khan§ tien hanh Bao cao be phan cho ale chi tieu tren Bang can diSi ke toan do khong dti thong tin de tien hfinh chia tfich.

2b. Thong tin ve khu diet /f) Toim be host Ong cua Cong ty chi din ra tren lanh the Viet Nam.

3. SO lieu so ssinh 3a. Cdc sai sot

COng ty dA ghi nh#n be sung met khan thu nh#p khfic va dieu chinh giam met s6 chi phi khOng hop ly, hop k vac) bao cao tai chinh cho nam tai chinh ket thac ngay 31 thing 12 nam 2015 theo ket lu#n tAi bien ban kiem tra thud nam 2015. Viec dieu chinh nay lfim thay doi so dett nAm tren Bfio cao tai chinh cho nAm tai chinh ket thuc ngay 31 tilling 12 nam 2017.

3b. hiron cult viec dam chinh cdc sai sot Anh huerng cua viec dieu chinh cfic sai set den se lieu so sanh tren Bio cao tai chinh nhtr sau:

MA se

Se lieu there dieu chinh

Cfic dieu chinh

se Iieu sau dieu chinh Ghi chu

Bing can dpi ke town Phil thu nglin hitt cua Mach hang 131 29.551.923.921 31.011.368 29.582.935.289 (i) Phil thu ngin hen khac 136 1.688.696.350 59.097.000 1.747.793.350 (ii) Thus va cac khoan phai nep Nha mac

pheng phai thu ngin hen kh6 del

313

137

6.881.364.803

(153.600.000)

5.372.454

153.600.000

6.886.737.257 (ii)

(iii) Thus va c..ac khoan khac phai thu Nha nudfc 153 575.745.853 (38.601.652) 537.144.201 (iv) Lqi nhu#n sau thud chtra phfin phai l iy ke den cuei ky try& 421a 31.163.368.998 199.734.262 31.363.103.260 (iv)

Guam xir ly no khd doi tien nu& caa khach hang;

Ghi nhtin be sung tien thanh ly vat to phai thu va thud GTGT phiti nOp;

Guam trich rap du phong no phai thu kho del;

Thud TNDN bi truy thu vi finh huang ciut cao nghiep vu neu tren.

Ban thuytit ininh nine ld mOt hO phOn hdp thanh vu phdi dam- dpc cling voi Bdo cao tai chinh 16

CONG TY Co PHAN CAP THOAT NIfot KHANH HoA Dia chi: 58 Yersin, Phuinig Phuang Sai, TP. Nha Trang, Tinh Khanh Hon, V* Nam BAO CAO TAI CHINH Cho nain tai chInh kelt thfic ngay 31 thong 12 nam 2017 Ban thuyet minh Ban coo tai chinh (tiip theo)

4. Quin ly rui ro tai chinh Hoot dOng ctia Cong ty phat sinh cac rid ro tai chinh sau: rui ro tin dung, rui ro thanh va rui ro thi throng. Ban Tong Giam doe chju trach nhiem trong viec thiet Iap cac chinh sach va cac kiem soot nham giam thieu cac rui ro tai chinh cling giam sat viec thuc hien cite chinh sfich cac kiem soot da thiet lap.

4a. Rid ro tin dyng Rui ro tin dung là rai ro ma mut ben tham gia trong hqp d6ng khong co kha nang thuc hien ducrc nghia vu cua minh don an ton that ye tai chinh cho Cong ty.

Cong ty c6 cac nil ro tin dung Oat sinh cha yeu tir cac khoan phai thu khach hang, tien girl ngan hang.

Phai thu kluich hang Ithoist phai thu khach hang ciut Cong ty lien quan den nhieu dem Vi va ca nhan nen nil ro tin dking tap trung dal vai khoin phai thu khrich hang IA thip.

Tidn gill nein hang Cac khoan tien girl ngfin.hang co kj,,hon kh6ng co kS, hon C6ng ty duvc tai cac ngfin hang trong nuac. Ban Tong Giam doe khong nhan thay co rui ro tin dung trong yeu nao tir cac khoin tien gild nay.

Mac dO nil ro tin dung tai da dei voi cac tai san tai chinh nhu sau: SS cuSi earn SO &in nam

Tien va cac khoan tuang ducmg flan 25.035.408.807 39.038.159.183 Cac khoan dau to horn gill den ngay dao huh 21.000.000.000 21.000.000.000 Phai thu khach hang 46.898.760.450 29.551.923.921 Cac khoan phai thu khac 306.687.885 20.000.000 Cong 93.240.857.142 89.610.083.104

Mtic dO ri l ro tin dung tai da d6i vai clic di dm tai chinh la gia tri ghi s6 ilia cite tai san tai chinh (xem thuyet minh s6 V1I.5 ye gia tri ghi s6 caa cac tai san tai chinh).

Tat di cac tai san tai chinh cua Cong ty deu trong hon va khong bj giam gia tri. 4b. Rid ro thanh khan

Rai ro thanh khoin la nisi ro Ceng ty gap kh6 khan khi thuc hien nghia vu tai chinh do thieu tien.

Rai ro thanh khoin ctia Cong ty chi yeu phat sinh tir viec cac tai san tai chinh va nq phai tra tai chinh c6 cac thai diem dio hon lech nhau.

Ging ty quan ly nil ro thanh khoin thong qua cac Wen thuang xuyen theo doi cac you cau ve thanh Man hien tai va du Men trong Wong lai de duy trl mOt luting tien cling nhtr cac khoan vay mac phi hop, giam sat cac luting tien phat sinh thuc to v&i du kien nham giam thieu anh htrang do bien dOng caa luting den.

Etan thu mink nay là mai by phan hap thanh ra phai duvc dac ding vin Boo coo tat chinh

37

CONG TY Co PHAN CAP THOAT NtiO'C KHANH HeiA Dia chi: 58 Yersin, Phu&ng Phuong Sai, TP. Nha Trang, Tinh Khanh Hba, ViOt Nam BAO CAO TAI CHINH Cho nam tai chinh ktt thtic ngay 31 titling 12 nam 2017 Ban thuyit minh Ban cio tai chinh (titp theo)

Thin han thanh toan cua cac lchoan no ?hai tra tai chinh phi phai sinh (khong bao g6in lai phai tra) dua tren then hart thanh Wan theo hqp dong va chua duqc chiet khiu nhu sau:

SO cuoi ky

Tir 1 nam tro. xuong

Teen 1 nam den 5 nam Tren 5 nam Cong

Phai tra ngtrai ban 33.660.495.540 - 33.660.495.540 Vay va nq 32.280.216.985 84.458.467.128 56.066.947.570 172.805.631.683 Cac khoitn phai tra khac 5.344.999.565 4.193.771.308 - 9.538.770.873 COng 71.285.712.090 88.652.238.436 56.066.947.570 216.004.898.096

Se dttu flan) Phai tra ngtrbi ban 32.424.520.461 32.424.520.461 Vay va nq 22.257.963.519 88.513.102.461 65.267.737.335 176.038.803.315 Cac khoan phai tra khac 2.109.532.255 237.807.354 2.347.339.609 Cong 56.792.016.235 88.750.909.815 65.267.737.335 210.810.663.385

Ban T6ng Giam d6c,cho ring mix dO ro d6i yeti viec tra nq la thi?. Cong ty co kha nang thanh toan cac khoan nq den han tir clang tien tir host Ong kinh doanh va tien thu tir cac tai san tai chinh dao han. Cong ty co du kha nang tiep can cac ngu6n von va cac khoim vay den han trong yang 12 thing co the dtrqc gia han vii cac ben cho vay hien tai.

4c. Red ro ihi tritan Rtii ro twang la rui ro ma gia trj hop 1St hoc cac !wing tien trong twang lai cua cong cu tai chinh se bien Ong theo nhang thay d6i cua gia thj truing.

Rui ro thj truing lien quan den host dOng cua C6ng ty g6m: rui ro !Ai suit vet rui ro gia nguyen vat lieu.

Cac phan tich ye dO nhay, cac danh gia duai day lien quan den tinh hinh tai chinh cua C8ng ty tai nfay 31 tilting 12 nam 2017 va ngay 31 thing 12 nam 2016 tren co sat gia trj nq than. Mtic thay doi cua ty' gia, lai suet, gia chimg khan, gia hang luiainguyen vat lieu sir dung de phan tich (10 nhay &rot dua tren viec dinh gia kha nang co the xay ra trong yang mOt nam ten voi cac dieu kien quan sat duqc cua thj true:TT tai then diem hien tai.

Riii ro k3i suet Rui ro Lai suit la rtli ro ma gia tri hqp 1S, hoac cac luting tien trong twang lai cua cong co tai chinh se bien &Ong theo nhikng thay dOi cua !Ai suet thj tulyng.

Rui ro lai suet cua C8ng ty chti yeti lien quan den cac khoin tien giri co k' han co lai suit tha n6i.

Cong ty quail 1St rtli ro !Ai suit bing cach phan tich tinh hinh thj truing de dua ra cac quyet djnh hop ly trong viec chon thin diem vay va ky han vay thich hop nham co &tor cac !Ai suet co lqi nhit ding nhtr duy tri ca ciu vay v61 lai suAt tha noi va c6 djnh phi' hop.

Ran thint mtnh nay hi unit 170 phan hpp thanh va phdi dupe dpc cling Wei 8cio rho MO chink

38

CONG TY Co PHAN CAP THOAT NU VC KHANH HoA Dia chi: 58 Yersin, Milan% Plurcmg Sai, TP. Nha Trang, Tinh }adrift 146a, Vigt Nam BAO CAO TAI CHiNH Cho nam tai chinh k4t thtic ngay 31 thing 12 nam 2017 Ban thuyEt minh Bin can tai chinh (tiep theo)

Cac cling cu tai chinh c61ai suet tha not caa Cling ty chi co cac khoan tien girl c6 kj, han ca lai suit tha not tai ngity ket thitc nam tai chinh IA 39.116.218.711 VND (so dal, nam IA 47.000.000.000 VND).

Ban Tong Giam dee danh gia mire d4 anh Wang do bien ding cua tai silk den Iii nhuan trutk thue va von chi, so hau cua Cling ty la khong ding ke.

Rid ro ve gici nguyen vat lieu Cling ty c6 rui ro ve stir bien Ong cua gia nguyen vat lieu. Cong ty quan ly rui ro ve gia nguyen vat lieu bang each theo dOi chat chd cac thong tin va tinh hinh CO lien quan cua thj truing nham quan l thai diem mua hang, ke hoach san xuat va mire hang ton kho it* each hip Cling ty chtra sir dung cac ding cu phai sinh dam bao de phong ngira cac ri,i ro ve gia nguyen vat lieu.

4d. Tai san dam bay Cling ty kitting co tai san tai chinh the chap cho cac don vj khilc cling nlur nhan tai san the chap tir cac dcm vj khac tai ngay 31 thing 12 nam 2017 va tai ngay 31 thing 12 nam 2016.

5. Tai san tai chinh ye nq phai tra tai chinh Tai san tai child; Gia trj ghi so cua cac tai san tai chinh nhtr sau:

SO cuei nam

SO dau nam Gii gOc Dv phong Gia g6c Dkr phong

Tien va cac khoan tuong &rang tien 25.035.408.807 39.038.159.183 Cac khoan &Au to nam gift den ngay dao han 21.000.000.000 21.000.000.000 Phai thu khach hang 46.898.760.450 29.551.923.921 Cac khoin phai thu khic 306.687.885 20.000.000 Cling 93.240.857.142 89.610.083.104

NQ phai tra tai chinh Gia tri ghi so cua nq phai tra tai chinh nhu sau:

SO cuoi nam So din nam Phai tra ngtrOi ban 33.660.495.540 32.424.520.461 Vay va nq 172.805.631.683 175.747.333.561 Cac khoan phai tra khac 9.538.770.873 2.638.809.363 Cling 216.004.898.096 210.810.663.385

Gia tri km ly Ong ty chua xac dinh dtrqc gia tri hap 15, cua cac tai san tai chinh va nq phai tra tai chinh do Thong ttr so 210/2009/TT-BTC ngay 06 thing 11 nam 2009 dm BO Tai chinh ding nhtr cac guy djnh hiOn Unit chtra co twang an cu the.

• Ain Ihurycit minh nay Id mcit ha phOn inrp thanh va phcii dupe dQc cling vii &io trio ►di chinh

39

e41.----3023604bi ‘x.

CONG

PTHOATN1.1.

KHANH HOA

Trang, nay 26 thing 2 nam 2018

• CONG TY CO PHAN CAP THOAT NU&C KHANH HOA Dia chi: 58 Yersin, Plurang Phuang Sai, TP. Nha Trang, Tinh Khanh lloa, Vi@ Nam BAO CAO TAI ClliNH Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017 Ban thuyk minh Ban can tai chinh (tiep theo)

6. Sy kien phat sinh sau ngay ket thdc nam tai chinh Khong có si,r kien tong yeu nao phdt sinh sau ngay ket tilde nam tai chinh yeu cdu phai dieu chinh so lieu hoc cong be tren Bac cao tai chinh.

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