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CTY CP LUONG THUC THUC pHAM VL ,.....[lj• •
Dia chi: 38 duong 2 thang 9 phirong 1 thanh ph6 Vinh Long
MST: 1500170900
BAo cAo TAl CHINH HOP NHAT•Quy 4 Dam 2015
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---------------- - - - - - - -' _. --
Cong ty c&phAn Luong Thuc Thuc Ph§m Vinh Long Bao cao tai chinh hop nh§tS6 38 dirong 2/9, phuong 1, TP Vinh Long, tinh Vinh Long cho ky kS toan kSt thuc ngay 31112/20 15Bang can d8ik~toan hop nhih ( ti~p theo )
Thuy~tMas8 Chi tieu minh S8 cuBiky S8 dAu nam
NGUONVON300 C . Nil phai tra 191.846.892.463 277.496.433.965310 I. Nil ng~n han 190.900.203.738 235.538.378.514311 1. Phai tra cho ngiroi ban 18 295.000 10.282.458312 2. Nguoi mua tra ti~ntruce 19 64.700.000 681.637.500313 3. Thue va cac khoan phai nQPNha mroc 20 415.222.862 43.587.246341 4. Phai tra nguoi lao dQng 21 858.120.000 2.892.972.885315 5. Chi phi phai tra 22 11.494.942.528 281.788.121319 ·9. Cac khoan phai tra, phai nQPngan han khac 23 417.516.000 417.516.000320 10. Vay va no thue tai chinh ngan han 17,1 177.599.875.344 231.161.062.300322 12. Quy khen thuong va phuc IQ'i 24 49.532.004 49.532.004330 II. Nil dat han 946.688.725 41.958.055.451337 7. Phai tra dai han khac 25 946.688.725 1.713.618.451338 8. Vay va no thue tai chinh dai han 17.2 40.244.437.000400 D . NguBn v8n chiiSO' hfru 1.420.110.650 75.540.654.236410 I. NguBn vBn chii SO' hfru 26 1.420.11 0.650 75.540.654.236411 1. V6n dftu tu cua cMsahl1u 119.599.820.000 119.599.820.000418 8. Quy dftu tu phlit tri@n 37.281.400.080421 I 1. Lqi nhu?n sau thuS chua philn ph6i (155.461.109.430)421a - LNST chua phiin ph6i luy kS dSn cu6i ky tru6c (81.280.8 I5.136)421b - LNST chua phiin ph6i ky nay (74.180.294.294)439 C. LQ'iich ciia c&dong thi~u s8440 TONG CQNG NGUON VON 193.267.003.113
Ph~m Thi C~m NhungNguai I?p bi@u
Phan NgQc Binh
KS toan truang T6ng Giam d6c
Ngay 13 tMng 01 nam 2016
Bao cao fillyphai duQ'cdQccu.ngBfmthuy~tminh bao caotili chinh hQ'Pnhiitt·
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Cong ty c6 phAn Luong Th,!c Thu'e Pham Vinh Long
SO38 duong 2/9, phuong 1, TP VInh Long, tinh VInh Long
Bao cao hru chuyen ti~n t~ h9Jl nh§t
Bao cao tai chinh hVp nh§tcho kY ke toan ket thuc ngay31112/2015
BAo cAo LUU CHUYEN TIEN T~ HOP NHATQuy 4 nam 2015
(Theo phuong phap gian tiep)
Thuyit
________ ~~~----------------------------------------m-i-n-h----------~N~a~m~n~a:Ly N__am__t_rrr_&~cI.Luu chuyen ti~n tir hoat dqng kinh doanh
1.LVi nhu~n truoc thui
2. Di~u chinh cho cac khoiin
- KhAu hao TSCD
- Cac khoan du phong
- Lai, 15 chenh I~ch tY gia h6i doai do danh gia lai cac khoan muctien t~co g6c ngoait~
- Lai, 16til hoat d(\ng ddutu
- Chi phi liii vay- Cac khoan ddi~u chinh khac
MlisA
Chi tieu
01
02
03
04
14,15
5,9
05
06
07
30
08 3. LVi nhu~n tir hoat dqng kinh doanh trrr6'c thay d6i vAn hru dQng
09 - Tang, giarn cac khoan phai thu
10 - Hmg, giarn hang t6n kho
II - Tang, giarn cac khoan phai tra (Khong ke liii vay phai tni, thue TNDN phai n(\p)
12 - Tang, giarn chi phi tra tmac
13 - Tang, giam chung khoan kinh doanh
14 - Ti~n liii vay dii tra
15 - Thue TNDN dii n(\p
16 - Ti~n thu khactil ho;;ttd(\ng kinh doanh
17 - Ti~n chi khac cho ho;;ttd(\ng kinh doanh
20 Luu ehuy211tiln tllUan tir IIO{lt d(ing kinh doanh
II. Lrru chuy~n ti~n tir hOt't dqng dAu tlr
21 1. Ti~n chi de mua sfun, xay dvng TSCD va cac tai san dai h;;tnkhac
22 2. Ti~n thutil,thanh Iy, nhm;mg ban TSCD va cae tai san dai h;;tnkhac
23 3. Ti~n chi cho vay, mua cac cong C\1nQ'clla don vi khac
24 4. Ti~n thu h6i cho vay, ban l;;ticae cong C\1nQ'Clladon vi khac
25 5. Ti~n chi ddutu gop vOn van don vi khac 19
26 6. Ti~n thu h6i ddutu g6p vOn van don vi khac
14,15
27 7. Ti~n thu liii cho vay, c6 tlrc va lQ'inhu(in duQ'c chia
30 Luu cllUy211tilll thuall tir IIO{ltd{illg dau til"
ill. Llfu chuy~n ti~n tir hot't dqng tai chinh
31 I. Ti~n thu til phat himh c6 phieu, nh(in vOn g6p Cllachll sa huu
32 2. Ti~n chi tra vOn g6p cho cac chllsahuu, mua l;;tic6 phieu clla DN da phat hanh
33 3. Ti~n thu tir di yay 17
34 4. Ti~n chi tra nQ'gOcvay 17
35 5. Ti~n chi tra nQ'thue tai chinh
36 6. C6 tlrc, IQ'inhu(in dii tra cho Chll sa huu
40 Luu cllUy2n til" tllUan tir IIO{ltd{illg tiii eM"h
50 Lrru chuyen ti~n thuAn trong ky
60 Tien va trrO'ng drrO'ng tien dAu ky
61 Anh huang Cllathay d6itY gia hOi doai quy d6i ngo;;tit~
70 Ti€n va trrO'ng drrO'ng ti~n cuAi ky
26.2
Ph;;tmThj Cam NhungNguoi l~p bieu
Ngay 13 thang 01 nam 2016
Phan NgQc BinhKe toan truang
Liiy ki tir dAu nam din cuAi quy nay
(73.919.569.755)
10.852.403.4 79
35.035.349.823
48.539.975
(2.987.943.697)
24.033.576.981
(6.937.643.195)
55.557.810.677
5.231.037.203
2.888.622.848
1.653.682.893
(12.820.422.574)
(1.036.151.892)
690.000
92.000.000
44.629.625.960
2.701.800.000
1.322.893.302
(7.800.000.000)
10.260.000.000
1.257.600.447
1.817.398.241
9.559.691.990
(59.588.353.365)
15.891.396.856
31.618.625.426
421.124.612
(32.794.805.209)
32.380.933.851
(12.071.077.829)
54.373.732.297
141.747.097.095
(31.816.501.965)
1.643.197.997
(32.908.724.254)(5.079.666.528)
643.192.035
(1.380.595.225)
115.150.653.623
(1.951.382.000)
22.294.443.629
20.037.010.035
40.380.071.664
199.717.739.000 1.119.560.823.665
(259.440.527.064) (1.521.405.330.865)
(59.722.788.064)
(5.533.470.113)
(9.520.769.600)
(411.365.276.800)
(255.834.551.513)
266.066.039.033
1.762.365
10.233.249.885
Baa cao nayphGi atrr;rCa(Jccimg Thuyit minh baa cao tai chinh hr;rpnhdt 4
C?ng ty c6 phin Luong Thgc Thgc Ph§m Vinh LongSo 38 dirong 2/9, Phuong 1, TPVL, tinh Vi'nh LongThuy~t minh Bao cao tal chinh hQ'pnhilt
Bao caotai chinh hop nhAtcho ky k~ toan k~t thuc ngay 311109/2015
THUYET MINH BAo cAo TAl CHiNH H<}PNHATQuy 4 Dam 2015
1. THONG TIN CONG TV
Cong ty C6 phan Luong thuc Thuc pham Vinh Long ("Cong ty") Ia cong ty c6 phan duoc thanh l~ptheo Luat Doanh nghiep cua Vi~t Nam theo Gifry Chung nhan Dangky Kinh doanh s6 1500170900do So' K€ hoach va D§.u tu Tinh Vinh Long dp ngay 29 thang 12 nam 2006, va cac Gifty chirng nhanDang ky Kinh doanh diSu chinh.
Cong ty dil diroc niern y€t taiSo' Giao dich Chung khoan Thanh ph6 H6 Chi Minh k~ tITngay 21thang 12 nam 2010 thea Quyet dinh s6 260/QD-SGHCM do Tong Giam d6cSo' Giao dich Chungkhoan Thanh ph6 H6 Chi MinhkY ngay 10 thang 12 nam 2010.
Hoat dQng chinh trong ky hien tai cua Cong ty la mua ban luang tlwc, thlJc phAm, nong lam SilOnguyen li~u; xay xat thoc loa, danh bong g~o, sim xufrt bQt tho, ban buon, banIe trong cac cua hangkinh doanh t6ng hQ'P,ho~t dQng kho bili, mua ban thuc an gia suc, gia dm, va thllY san.
Cong ty co tn,lSo' chinh dangkY t~i s6 38, DU(J'llg2/9, Phuemg 1, Thanh ph6 Vinh Long, Tinh VlnhLong, Vi~t Nam. Cong ty co bay (7) chi nhanha cac tinh Vinh Long, An Giang va Thanh ph6 C§.nTha; va mQt (1) van phOng d~i di~na Thanh ph6 H6 Chi Minh.
Cong ty co mQt cong ty can la Cong ty trach nhi~m huu h~ luang thlJc Kien Nong ("KNC"). KNC lacong ty trach nhi~m huu h~n hai thanh vien duqc thanh l~p thea Lu~t Doanh nghi~p clla Vi~t Namthea Gifry chung nh~n DangkY Kinh doanh s6 56111000839 doSo' KS ho~ch va D~u tu tinh KienGiang dp ngay 31 thling 5 nam 2012, va cac Gifry chung nMn DangkY Kinh doanh diSu chinh. KNCco tr\J. So' dang kY t~i Khu ph6 5, Ap Su Nam, thi trAn Hon Dfrt, huy~n Hon Dfrt, tinh Kien Giang. T~ingay 31 thang 03 nam 2014, Cong ty nitm gill 60% ph§.n v6n ChllSo' huu clla KNC.
Ho~t dQng chinh cua KNC la mua ban luong thlJc, thlJc phAm, nong lam san nguyen li~u. KNC dang
trong giai do~n truac ho~t dQng.
S6 luqng nhan vien clla Cong ty t~i ngay 31 thang 12 nam 2054 la 77 (t~i ngay 31 thang 12 nam 2014
la 175).
2. COSOTRiNH BAv
2.1 Chuall nl,!,C va chi il{) ki toall ap dlptg
Cac baa cao tai chinh hgp nhAt Clla Cong ty duqc trinh bay bing d6ng Vi~t Nam ("VND") phu hgpvai ChS dQ kS toan Vi~t Nam va ChuAn mlJc kS toan Vi~t Nam s6 27 - Bao cao tai chinh va cacChuAn mlJc kS toan Vi~t Nam ("CMKTVN") khac do BQ Tai chinh ban hanh theo:
... QuySt dinh s6 149/2001lQD-BTC ngay 31 thang 12 nam 2001 vS vi~c ban hanh b6n ChuAn mlJc
KS toan Vi~t Nam (Dqt 1);... QuySt dinh s6 165/2002/QD-BTC ngay 31 thling 12 nam 2002 vS vi~c ban hanh sau ChuAn mlJc
KS toan Vi~t Nam (Dqt 2);... QuySt dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 vS vi~c ban hanh sau ChuAn mlJc
K€ toan Vi~t Nam (Dqt 3);... QuySt dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 vS vi~c ban hanh sau ChuAn mlJc KS
toan Vi~t Nam (DQt 4); va... QuySt dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 vS vi~c ban hanh b6n ChuAn mlJc
KS toan Vi~t Nam (DQt 5).
Thuy€t minh nay ta m6t b6 ph(in h(J]Jthanh va phdi ilu9'c il9Ccitng v6'i Baa caa tai chinh h9Pnhdt 5
C?ng ty c3 ph§n Luong Thy'c Thuc Ph§m Vinh LongSo 38dirong2/9, Phuong 1, TPVL, tinh VInh LongThuy~t minh Bao clio tai chinh hQ1l nhAt
Bao caoUli chinh hop nh§teho ky ke t011nket thuc ngay 311109/20 15
2. COSaTRiNH BAy (ti~p theo)
Theo do, bang can d6i ke toan hQ'Pnhat, bao cao ket qua hoat d<)ngkinh doanh hop nh§t, bao cao hruchuyen ti~n t~ hQ'Pnh§t va cac thuyet minh bao cao tai chinh hQ'Pnh§t diroc trinh bay kern thea vaviec sir dungcacbao cao nay khong danh eho cac d6i nrong khongdiroc cung Clip cac thong tin v~cac thu tuc va nguyen tite va thong l~ ke toan tai Vi~t Nam va han nfra khong duoc chu dinh trinh baytlnh hinh tai ehinh, ket qua hoat d<)ngkinh doanh va hru chuyen ti~n t~ thea cac nguyen tite va thongl~ ke toan dUQ'eeh§p nh~n r<)ngdii 6 cae nuae va Hinhth6 khae ngoai Vi~t Nam.
2.2 Innh th",csak~ toan ap dlplg
Hinh thue s6 ke toan dUQ'eap d\lng eua Cong ty la Nh~tkY chung.
2.3 Nien d{ikJ toan
Nien d<)kS toan eua Cong ty ap d\lng eho vi~e l~p bao eao tai ehinh hQ'pnh§t tu ngay 01 thang 01 vakSt thue ngay 31 thang 12.
2.4 DO'nvi tiin t? k~ toan
Cae bao eao tai ehinh hQ'p nh~t dUQ'eI~p b~ng dO'Ovi ti~n t~ sir d\lng trong ke toan eua Cong ty laVND.
/
2.5 CO'sO' h!fJJnhat
Bao cao tai ehinh hQ'Pnh§t bao g6m bao d.o tai ehinh eua Cong ty va eong ty con eho ky ke toan ketth6e ngay 31 tMng 12 nam 2015.
Cong ty con dUQ'ehQ'pnh§t toan b<)k~ tu ngay mua, la ngay Cong ty thlJe slJ nitm quy~n ki~m soateong ty con, va tiSp t\le dUQ'ehQ'pnh§t eho dSn ngay Cong ty thlJeSIJ eh§m dlrt quy~n ki~m soat d6ivai eong ty con.
Cae bao eao tai ehinh eua Cong ty va eong ty con sir d\lng d~ hQ'Pnh§t dUQ'eI~p eho eung m<)tky ketoan, va duqe ap d\lng cae ehinh saeh kS toan m<)tcaeh th6ng nh§t.
S6 du cae tai khofm tren bimg din d6i kS toan giua cae dO'Ovi trong eung Nh6m Cong ty, cae khofmtim nh~p va chi phi, cae khoim Hiiho~e16 chua thlJe hi~n pMt sinhill cae giao dieh n<)ib<)dUQ'elo~itru hoan toano
LQ'iich eua cae e6 dong thi~u s6 la phfin IQ'iich trong Illi, ho~e16, va trong tai san thufin eua eong tycon khong dUQ'enitm giu b6i Cong ty va dUQ'etrinh bay rieng bi~t tren bao cao kSt qua ho~t d<)ngkinhdoanh hQ'Pnh§t va duqe trinh bay rieng bi~t vai phfin v6n ehu s6 huu eua cae e6 dong eua eong ty mytrong phfin v6n ehu s6 huu tren bimg can d6i kS toan hQ'Pnhk
3. cAc cHiNH sAcH KE ToAN cHiJ YEU
3.1 Tiin va tU'O'IlgdU'O'ngtiin
Ti~n va cac kh011ntuO'ng duO'Ogti~n bao g6m ti~n m~t t~i quy, ti~n giri ngan hang, va cae khoan dfiutu ngitn h~n co thai h~n g6e khong qua ba thang, eo tinh thanh khoan eao, co kha nang ehuy~n d6i dSdang thanh cae Iuqng ti~n xae dinh va khong e6 nhi~u rui ro trong ehuy~n d6i thanh ti~n.
3.2 Cac kllOallplzai tlzu
Cae khoan phai thu duqe trinh bay tren cae bao eao tai ehinh hQ'pnh§t thea gia tri ghi s6 cae khoanphai thu tu khaeh hang va phai thu khae sau khi dn tru cae khoiin dlJ phong dUQ'el~p eho cae khoiinphai thu kh6 doi.
Thuy€t minh nay ta ml}t hI}phQn h(J'fJthimh va phili dU(Jcd9Ccitng vai Baa cao tai chinh h(J'fJnh&t 6
------- --
C?ng ty c6 phin LU01lg Thuc ThucPhAm Vinh LongSo 38duong2/9, Phuong 1, TPVL, tinh VInh LongThuy~t minh Bao cao tai chinh hop nhfit
Bao caoHti chinh hop nh~tcho ky k~ toan k~t thuc ngay311109/2015
3. cAc cHiNH sxcn KEToAN cnu YEU(ti~ptheo)
3.2 Cdc khoanpltai tim (tiip theo)
D\I'phong no phai thu kh6 doi th~ hien phan gia tri cua cac khoan phai thu rna Cong ty dir ki~n kh6ngc6 kha nang thu h6i tai ngay k~t thucIcy kS toano Tang hoac giarn s6 du tai khoan du phongdirochach toan van chi phi quanly doanh nghiep tren bao cao kSt qua h01;1td(>ngkinh doanh hop nhat,
D\I' phong phai thu kh6 doi duoc l~p cho tirng khoan no phai thu kh6 doi can cir vao tu6i no qua hancua cac khoan nq ho~c d\l' kiSn rnuc t6n thAt c6 th~ xay ra, cl,lth~ nhu sau:
• D6i vai nq pMi tlm qua h1;1nthanh toan:30% gia tri d6i vai khoan ng phai thu qua h1;1ntir tren 6 tbang dSn duai 1 nam,50% gia trj dbi vai khoan ng phai thu qua hl;lntir 1 nam d~n duai 2 nam.70% gia tri d6i vai khoan ng phai thu qua h1;1ntir 2 nam d~n duai 3 nam.100% gia tri dbi vai khoan ng phai thu qua hl;lntir 3 nam tra len.
• DbivCrinq phai thu chua qua h1;1nthanh toan nhung kh6 co kha nang thu hbi: can cu van d\l' ki~nmuc t6n thAt d~ l~p d\l' phOng.
3.3 Haltg talt kilO
Hang tbn kho duqc ghi nMn thea gia th~p hon giiia gia thanh d~ dua rn6i san phAm dSn vi tri va diSukien hien t1;1iva gia tri thu§.n co th~ tlwc hien dugc.
Gia tri thu§.n co th~ th\l'c hien dugc la gia ban uac tinh clla hang t6n kho trong diSu kien kinh doanhbinh thuOng trir chi phi uac t1nh d~ hoan thanh va chi phi ban hang uac tinh.
Cong ty ap dl,lng phuong phap ke khai thuang xuyen d~ h1;1Chtoan hang tbn kho vai gia tri duqc xacdinh nhu sau:
cc\)~
Nguyen v~t li~u, hang hoa vakhac
Thanh phAm va san phAm dadang
- chi phi mua hang duqc xac dinh thea phuO'ng phapbinh quan gia quyBn.
- gia v6n nguyen v~t li~u va lao d(>ngtf\l'c ti~p cQngchi phi san xuAt chung co lien quan duqc phan b6d\l'a tren muc dQ h01;1tdQng binh thuOng theaphuO'ng phap binh quan gia quyBn.
Dl,Cphong cho hang t6n kho
D\I' phOng cho hang tbn kho duqc trich l~p cho ph§.n gia tri d\l' ki~n bi t6n thAt do cac khmin suy giamtrong gia tri (do giam gia, hu hong, kern phAm chAt, 16i thai v.v.) co th~ xay ra d6i vai nguyen v~tlieu, thanh phArn, hang hoa tbn kho khac thu(>cquyBnsa hilu Clla Cong ty dlJa tren b~ng chung hqplyvB SIJ suy giam gia tri t1;1ingay k~t thucIcy k~ toano
S6 tang ho~c giam khoan d\l' phOng giam gia hang tbn kho dugc h1;1Chtoan van gia v6n hang ban trenbao cao kSt qua hOl;ltd<)ngkinh doanh hqp nhk
3.4 Tai salt e6ililtlt
Tai san c6 dinh hfru hinh va tai san c6 dinh vo hinh dugc th~ hien thea nguyen gia tru di gia tri khAuhao lily kS va gia tri khau tm lily k~.
Nguyen gia tai san c6 dinh baogbmgia rnua va nhung chi phi co lien quan trlJc tiSp d~n vi~c dua taisan van hOl;ltd<)ngnhu dlJ kiSn.
Cac chi phi mua s~m, nang c:ip va d6i mai tai san c6 dinh dugc ghi tiing nguyen gia clla tai san va chiphi bao tri, sua chua dugc h1;1Chtoan van bao cao k~t qua h01;1td<)ng kinh doanh hgp nh~t khi phatsinh.
Thuyit minh nay Lamot bo phijn h9P thGnh va phdi GU9'cG(,!Cdmg WYiBao cao tai chinh h9P nhdt 7
C?ng ty c8 ph in Luong Th,!c Th,!c Ph§m Vinh LongSo 38 dirong 2/9, Phuong 1, TPVL, tinh Vlnh LongThuy@tminh Bao cao tili chinh hop nhfit
r Ba~cao tili chinh hop nh~tcho ky ke toan ket thuc ngay 31/109/20 15
3. cAc CHiNH sxcn KEToAN CHU YEU (ti~p theo)
3.4 Talsaneailinh (nip theo)
Khi tai san c6 dinh duoc ban hay thanh ly, nguyen gia va gia tri kh5.u hao hay gia tri kh5.u trir lfiy k~duoc x6a s&va b5.tIcy cac khoan Hii Ie;nao phat sinh do thanh ly tai san duoc hach toan vao bao cao
k~t qua heat dQng kinh doanh hQ'Pnhk
Quy€n sir dung ddt
Quyen su dung dAtducc th~ hien thea nguyen gia va duoc hach toan vao tai san c6 dinh vo hinh. Giatri quyen su dung d5.t bao g6m gia mua va b5.tIcy chi phi nao phat sinh tqfc ti~p d~n vi~c bao dam
quy~n su d\lng dk
3.5 Khau haova khautrir
KhAu hao tai san c6 dinh huu hinh va khAu tru tai san c6 dinh vo hinh duQ'c trich thea phuO'ng plulpkhftu hao dubng thfulg trong sU6t thai gian hfru d\lnguac tinh cua cac tai san nhu sau:
Loai tai san c6 dinhNha cua va v~t kiSn trucMay m6c thiSt biPhuO'ng ti~n v~n taiThi~t bi van phongPhAn m~m may tinhQuy~n sl'rd\lng dfttQuy~n su d\lng d5.tHiudai
Theo dinh Icy, thai gian hfru d\lng uac tinh cua tai san c6 dinh vatY l~ khftu hao va khftu tru duQ'cxemxet l~i nhim dam bao ring phuang phap va thai gian trich khftu hao va khftu tru nhftt quan vai IQ'iichkinh tS d\f kiSn se thu duQ'c tu vi~c su d\lng tai san c6 dinh.
S6nam10 - 2507 - 12
1003 - 08
0839 - 50
3.6 Chiphi iii vay
Chi phi di yay bao g6m Hii ti~n yay va cac chi phi khac pMt sinh lien quan tr\fc tiSp d~n cac khoanyay cua Cong ty va duQ'c h~ch toan vao chi phi phat sinh trong kyo
Trubng hQ'Pchi phi di yay lien quan tT\fcti~p d~n vi~c dAutu xay d\l'Ilg hoiiicsan xuftt tii san do dangcAnc6 mQt thai gian du dai (tren 12 thang) dS c6 thS dua vao sl'r d\lng thea m\lc dfeh dinh truac hoiiic
ban thi chi phi di yay nay duQ'cv6n bOa.
f)6i vai cac khoan v6n yay chung trong d6 c6 su d\lng cho m\lc dich dAu tu xay d\fng hol,ic san xuftttai san do dang thi chi phi di yay v6n h6a duQ'cxac dinh theatY l~ v6n h6a d6i vai chi phi lily kS binhquan gia quy~n pMt sinh cho vi~c dAu tu xay d\fng cO'ban hol,ic san xuftt tai san d6. Ty l~ v6n h6aduQ'ctinh theatY l~ HiisuAt binh quan gia quy~n cua cac khoan yay chua tra trong nam, ngo~i tru cackhoan yay hQ'PnhAt bi~t p1WcV\lcho m\lc dfeh hinh thanh mQt tai san C\lthS.
3. 7 Chi pM tra trtrue
Chi phi tra truac bao g6m cac chi phi tra truac ng~n h~n hol,ic chi phi tra truac dai h~n tren bang cand6i k~ toan hQ'PnhAt va duQ'c phan b&trong khoang thai gian tra truac hol,ic thai gian cac IQ'ifeh kinhtS wang l'rng duQ'c t~o raillcac chi phi nay.
Cac Io~i chi phi sau day duQ'c h~ch tm1nvao chi phi tni truac dai h~n dS phanbb vao bao cao kSt qua
ho~t dQng kinh doanh hQ'Pnhk
... Chi phi thue tra truac bao g6m chi phi thue dAt va time cua hang tn! truac nhi~u nam thea cachQ'Pd6ng thue ho~t dQng va duQ'Cphiin b6 thea thai gian thue;
... Cong C\l,d\lng C\lsan xuAt dung tren 1 nam c6 gia tri Ian.
... Chi phi khac duQ'cphiin b&ill2 dSn 3 nam vao bao cao kSt qua ho~t dQng kinh doanh hQ'pnhk
Thuyit minh nllY Iii m6t b6 ph(m h9P thiinh vii phlii aUQ'caQc cimgv&i Bao cao tiii chinh h9P nhdt 8
Cong ty c6 ph§n Luong Th,!c Th,!c PhAm Vinh LongSo 38dirong 2/9, Phuong 1, TPVL, tinh Vinh LongThuy~t minh Bao cao tai chinh hop nhiit
Bao cao tai chinh hQ'Pnhitcho ky kS toan kSt thuc ngay 311109/2015
3. cAc cHiNH sxca ICEToAN cuu YEU (ti~p theo)
3.8 Dliu ur vao cdc ciing ty lien kit
Cac khoan d~u nr VaGcac cong ty lien kSt duoc hop nhilt thea phirong phap v6n chu sa hfru. Cong tylien ket la cong ty rna trong do Nhom Cong ty co anh huong dang k€ nhung khong phai la cong ty conhay cong ty lien doanh cua Nhorn Cong ty. Thong thuong, Nhorn Cong ty duoc coi la co anh huangdang k~ neu sa hfrutir tren 20% quyen bo phieuadon vi nhfin d~u tu.
Theo phuong phap v6n chu sa httu, khoan d~lltir duoc ghi nhan ban d~u tren bang can d6i ke toanhop nhAt giua nien d(>thea gia g6c, sau do duQ'c di~u chinh thea nhfrng thay d6i ctia ph~nsahfru CllaCong ty trong tai san thu~n Clla cong ty lien ket sau khi mua. LQ'ithe thuong m~i phat sinh duQ'cphananh trong gia tri con l~i ctia khoan d~utu va duQ'c phan b6 trong khoang thai gian muai (10) nam.Bao cao ket qua ho~t d(>ngkinh doanh hqp nhAt phan anh ph~nsa huu clla Nhom Cong ty tll' ket quaho~t dQng kinh doanh Cllacong ty lien ket sau khi mua.
Ph~nsa huu clla Cong ty trong IQ'inhu~n(16)Cllacac cong ty lien kSt sau khi mua duQ'cphan anh trenbao cao ket qua kinh doanh hqp nhAt va ph~nsa huu Clla Cong ty trong thay d6i sau khi mua ctia cacquy d1,l'tm clla cac cong ty lien ket duQ'c ghi nh~n vaG cac quy d\1'tm. Thay d6i IGy kS sau khi muaduQ'c di~u chinh VaGgia tri con l~i clla khoan d~utu VaGcong ty lien ket. C6 tuc nh~n duQ'c tll' caccong ty lien ket duQ'c cAntrll' VaGkhoan d~u tu VaGcac cong ty lien ket.
Cac bao cao tai chinh Clla cac cong ty lien ket duQ'c l~p cungkY v6i cac bao cao tai chinh hQ'PnhAtctia Nhom Cong ty va sir d\mg cac chinh sach ke toan nhAt quan. Cac di~u chinh hQ'pnhAt thich hQ'Paa duQ'c ghi nh~n dS hilo dam cac chinh sach ke toan duQ'c ap d\lng nhAt quan v6i Nhom Cong ty
trong truang hQ'Pdn thiSt.
:::)
3.9 Dliu tu c1uJ-ngkllOan va cac kllOimilliu tlr kltac
D~u tu chfrng khoan va cac khoan d~utu khac duQ'c ghi nh~n thea gia mua th1,l'ctS. D1,l'phong duQ'cl~p cho vi~c giam gia tri clla cac khoan d~utu co th6 chuy6n nhuQ'ng duQ'c tren thi truang VilOngaykSt thuc kY kS toan tuong frng v6i chenh l~ch gifra gia g6c ctia c6 phieu v6i gia tri thi truang t~i ngaydo thea huang d~n clla Thong tu s6 228/2009/TT-BTC do B(>Tai chinh ban hfmh ngay 7 thang 12nam 2009 va ThOng tu s6 89/2013/TT-BTC do B(>Tai chinh ban hanh ngay 28 thang 6 nam 2013.Tang ho~c giam s6 du tai khoan d\1'phong duQ'c h~ch toan VilOchi phi tai chinh tren bao cao kSt qua
ho~t dQng kinh doanh hqp nhA!.
"I'
3.10 Cac kllOimplllii tra va cltipM triclt trurYc
Cac khoan phai tra va chi phi trich tru6c duQ'c ghi nh~n cho s6 ti~n phai tra trong tuang lai lien quandSn hang hoa va dich V\l da nMn duQ'c khong ph\l thuQc vito vi~c Cong ty da nh~n dUQ'choa dan clla
nha cung cAphay chua.
3.11 Cac kllOand" pltongCong ty ghi nh~n d\1'phong khi co ngma V\lnQ'hi~n t~i hi kSt qua cua m(>ts\1'ki~n da xay ra trong quakhu. Vi~c thanh toan nghIa V\lnQ'nay co thS se d~n dSn S\1'giam sut v~ nhung IQ'iich kinh ts va Congty co thS dua ra duQ'cmQt u6c tinh dang tin c~y v~ gia tri ctia nghIa V\lnQ'do.
3.12 Cac ngltifpV!l bdng ngo{li,tf, "Cac nghi~p V\l phat sinh bang cac don vi tien t~ khac v6i don vi tien t~ ke toan cua Cong ty (VND)duQ'c h~ch toan theotY gia th\1'c te t~i thai di€m phat sinh giao dich Clla ngan himg thuang m~i naiCong ty co nghi~p V\l phat sinh. T~i ngay kSt thuckY ke toan, cac khoan m\lc ti~n t~ co g6c ngo~i t~duQ'c danh gia l~i thea15' gia mua VaGella ngan hang thuang m~i nai Cong tyrna tai khoan t~i thaidiSm nay. TAtell cac khoan chenh l~ch15' gia thvc tS phlit sinh trongkY va chenh l~ch do danh gia l~is6 du ti~n t~ co g6c ngo~i t~ cu6i nam duQ'CIwch toan vaa baa cao kSt qua ho~t d(>ngkinh daanh hQ'P
nhkTy gia sir d\lng d~ qui d6i t~i thai di6m ngay : 31112/2014: 21.369 VNDIUSD
31112/2015: 22.443 VNDIUSD
Thuyit minh nay la m6t b6 ph~n h(1JJthilnh va phdi au9'c a9c cimg v6'iBaD CaD tai chinh h(1JJnhdt9
C?ng tyc6 ph§n Luong Thuc Thuc Ph§m Vinh LongSo 38 dirong 2/9, Phuong 1, TPVL, tinh VInh LongThuy@t minh Bao caotai chinh hop nhftt
Bao cao tai chinh hop nh~teho Icy ke toan ket thuc ngay311109/20 15
3. cAc CHiNH SACHKEToAN CHUYEU (ti~p theo)3.13 uu trenmai eli phiiu
Lai co ban tren m6i e6 phieu duoc tinh b~ng each ehia loi nhuan sau thue phan b6 eho e6 dongsahirue6 phieu ph6 thong cua Nhom Congty eho s6hrong binh quan gia quyen cua s6 e6 phieu ph6 thongdang hru hanh trongky,
Lai suy giam tren e6 phieu diroc tinh bang each ehia loi nhuan sau thue phan b6 cho e6 dongsa hfrue6 phieu ph6 thong cua Nhom Congty (sau khi dii diSu chinh eho e6 nrc cua e6 phieu iru diii co quyenchuyen d6i) eho s6luqng b~nh quan,gia quySn,ctia s6 e6 phiSu ph6 thong dang luu hanh trol}gkY vaso luqng binh quan gia quyen ctia co phieu pho thong se dUQ'ephat hanh trong truemg hQ'Ptatcit caee6 phiSu ph6 thong tiSm nang co tae dQng suy ghirn dSu dUQ'eehuYSn thanh c6 phiSu ph6 thong.
3.14 Phan cl,ia [!Iinhu{in
LQ'inhu~n thuAn sau thuS thu nh~p doanh nghi~p co thS duQ'c ehia eho cae e6 dong khi dUQ'eD~i hQie6 dong phe duy~t va sau khi d1itrich l~p cae quy d\f phong thea DiSu l~ cua Congty va cae quy dinhetia phap lu~t Vi~t Nam.
3.15 Glti nh{ill doallh thu
Doanh thu duQ'c ghi nh~n khi Congty co kha nang nh~n duQ'c cac IQ'iich kinh tS co thS xac dinh duQ'crnQt cach chllc ehlln. Doanh thu duQ'c xac dinh thea gia tri hQ'p ly cua cac khoan dii thu ho~e se thuduQ'c sau khi tru di cac khoim chiSt khfiu thuang m~i, giam gia hang ban va hang ban bi tra I~i. CaediSu ki~n ghi nh~n cl,lthS sau day cling phai duQ'cdap ung khi ghi nh~n doanh thu:
Doanh thuMn hang
Doanh thu ban hang duQ'c ghi nh~n khi phAn 16'11rtii ro va IQ'iich glln liSn v&i vi~csa huu cling nhuquySn quan Iy hang hoa, thanh phAm do duQ'c chuYSn giao cho ngmJi mua, thucmg la trung v&i vi~cchuy~n giao hang hoa, va khong con t6n ~i ySu t6 khong chllc chlln dang kS lien quan dSn vi~c thanhtoan tiSn, chi phi kern theo.
Doanh thu cung cap djchv¥
Doanh thu duQ'c ghi nMn khi dich Vl,lhoan thanh va khi khong con nhung ySu t6 kh6ng chlle ehllndang kS lien quan dSn vi~c thanh toan tiSn ho~c chi phi kern theo. Truemg hQP dich Vl,ldUQ'eth\Ie hi~?trong nhiSukY kS toan thi doanh thu dUQ'eghi nh~n can cu vao15' I~ djch Vl,lhoan thanh t~i ngay ketthlie kY kS toano
TiJn [iii
Doanh thu duQ'c ghi nh~ khi tiSn l1iiphat sinh tren cosa d6n tich (co tinh dSn lQ'ituc rna tai san deml~i) tru khi kha nang thu h6i tiSn l1iikhong chllc chlln.
C6 tuc va [(IinhuQn aU'(lcchia
C6 tuc va lQ'inhu~n duQ'c chia duQ'c ghi nh~n khi Congty duQ'c quYSn nh~n e6 ruc ho~c lQ'inhu~n tu'vi~c gop v6n. HQ'Pnhfit c6 tuc nh~n b~ng e6 phiSu khong ghi nh~n vao thu nh~p rna chi thea d6i s6luqng tang them.
3.16 Thui
Thui thu nhQp hi?n hcmh
ThuS tl1U nh~p hi~n hanh la khoan thuS dUQ'etinh d\fa tren thu nMp tlnh thuS. Thu nh~p tinh thuSchenh I~ch so v&i IQ'inhu~n kS toan la do diSu ehinh cac khoan ehenh I~ch t~m thai gifi'a thuS va kStoan, cae chi phi khong dUQ'etru cling nhu diSu chinh cac khoan thu nh~p khong phai chiu thuS va caekhoan 16duQ'cchuySn.
Thuyit minh nay fa ml)t hI)phq,n h(J'jJthanh va phdi ilu(J'cil(Jccilngv6'i Bao cao tai chinh h(J'jJnhdt 10
--------------------------------------------------------------- -- --- - -- --- -
C?ng tyc6 ph§n Luong Thuc Thuc Pham Vinh LongSo 38 duong2/9, Phuong 1, TPVL, tinh Vfnh LongThuyet minh Bao cao tili chinhhop nhAt
Bao clio tal chinh hQ'Pnhiteho ky k~ toan k~t thuc ngay31II 09/20 15
3. cAc CHiNHSACHKIt ToANcnu YEU(ti~ptheo)
3.16 Thui (tiip theo)
Thu~thu nhdp hienhanh (ti~p theo)
T~i s,an thuS t}m nhap va thl!S thu nh~p phai nQP cho ky hien hanh va cacky tnroc duoc xac djnh bangso tien du kien duoc thu hoiill hoac phai nQP choCO' quan thue,dira tren cac mire thue su~t va caclu~t thuS co hieu lire dSn ngay kSt thuc ky kS toano
ThuS thu nhap hien hanh diroc ghi nh~ vao bao cao kSt qua hoat dQngkinh doanh hop nh~t ngoaitnr tnronghop thuS thu nh~p phat sinh lien quan dSn mQt khoan m\lc duqc ghi thing vao v6n cMsahfru, trong wanghqp nay, thu6 thu nh~p hi~n hanh eung duqe ghi nh~ 1r\1etiSp vao v6n ehusahfru.
Cong ty chi duqe bu tri'r cae tai san thuS thu nh~p hi~n hanh va thuS thu nMp hi~n hanh pbai tnl khiCong ty co quySn hqp phap duqe bu tri'r gifra tai san thuS thu nh~p hi~n himh v6i thuS thu nh~p hi~nhanh pbai nQp va Cong ty d\1 dinh thanh toan thuS thu nh~p hi~n hanh phai tra va tai san thuS thunh~p hi~n hanh trenCO' sa thu~n.
Thui thu nMp hoan l(Ii
ThuS tlm nh~p hoan l~i duqe xae dinh eho cae khoan ehenh l~eh t~m thai t~i ngay kSt thue ky kS toangiua easa tinh thuS thu nh~p eua cae tai san va nq phai tra va gia tri ghi s6 eua chung eho mve dichl~p cae bao eao tai ehinh.
ThuS thu nh~p hoan l~i phai tra duqe ghi nh~n eho tAt ea cae khoan ehenh l~eh t;;tmthai ehiu thuS,ngo;;titm thuS thu nh~p hoan l;;tiphai tra pMt sinh ti'r ghi nh~n ban d~u eua mQt tai san hay nq pbai tnltir mQt giao dieh rna giao dieh nay khong co anh huang dSn lqi nhu~n kS toan va lqi nhu~n tinh thuSthu nh~p (ho~e 16tinh thuS) t~i thai di~m pMt sinh giao dieh.
Tai san thuS thu nMp hoan l~i dn duqe ghi nh~n eho tAt ea cae ehenh l~eh t~m thai duqe kh~u trir,gia tri duqe kh~u trir ehuy~n sang caek.Y sau eua cae khoan 16 Hnh thuS va cae khoan uu dai thuS ;~chua sir dVng, khi eh~e eh~n trong tuang lai se colqi nhu~n tinh thuS d~ sir dVng nhung ehenh l~eh ~,.~t;;tm,thai duqe kh~u tri'r, cae khoan 16 tin~ thuS va cae uu dai thuS chua sir dvng nay, ngo~i trir tai si'l.l1• • '''1:)
thue hoan l;;tiphat sinh ti'r ghi nh~n ban dau eua mQt tai san ho~e nq phai tra tir mQt giao dieh rna giao 1~,M *dieh nay khong co anh huong dSnlqi nhu~n kS toan va lqi nhu~n tinh thuS thu nh~p (ho~e 16 tinh ;J!thuS) t~i thai di~m pMt sinh giao dich. ~x-~
Gia tri ghi s6 euatid san thuS thu nh~p doanh nghi~p hoan l~i phai duqe xem xet l~i vao ngay kSt thue -:/ky kS toan va phai giam gia tri ghi s6 eua tai san thuS thu nMp hoan l~i dSn mue bao dam eh~e eh~nco du lqi nhu~n tinh thuS eho phep lqi ieh eua mQt phk ho~e toan bQ tai san thuS thu nh~p hoan l;;tiduqe sir d\lng. Cae titi san thue thu nh~p doanh nghi~p hoan l~i chua duqe ghi nh~n tru6e day duqexem xet l~i vao ngay kSt thuek.Y kS toan va duqe ghi nh~n khi eh~e eh~n co du lqi nhu~n tinh thuStrong mang lai d~ co th~ sir dVng cae tai san thuS thu nh~p hoan l~i chua ghi nh~n nay.
Tai san thuS tim nh~p hoan l~i va thuS tIm nh~p hoan l~i phai tnl duqe xae dinh thea thuS su~t dlJ tinh se apdVng ehok.Y kS toan khi titi san duqe thu h6i hay nq phai tra duqe thanh toan, dlJa tren cae mue thuS su~tva lu~t thuS co hi~u hIe vao ngay kSt tIluek.Y kS toano
ThuS tIm nh~p hOM l;;tiduqe ghi nh~n vao bao eao kSt qua ho~t dQng kinh doanh hqp nhAtgifra ngo~i trl!tfUang hqp thuS tIm nh~p pMt sinh lien quan dSn mQt khoi'm m\le duqe ghi thing vao v6n eMsa huu,trong tfUOl1ghqp nay, thuS tlm nh~p hOM l~i cling duqe ghi nh~n tr\1etiSp vao v6n ehusahfru.
Cong ty chi duqebtl trir cae titi san thuS thu nh~p hOM l~i va thuS thu nh~p hoan l~i phai tra khi Congty coquy~n hqp phap duqcbtl trir gifra titi san thuS thu nh~p hi~n hanh v6i thuS thu nh~p hi~n hanh phai nop vacae titi san thuS thu nh~p hoan l;;tiva thuS thu nh~p hOM l;;tiphai tra nay lien quan t6i thuS thunh~p doanhnghi~p duqe quan ly bai eung mot ea quan thuS, ho~e khi Cong ty dlJ dinh thanh toan thuS thu nh~p hi~nhanh phai tra va titi san thuS thu nh~p hi~n hanh trenCO' sa thuk ho~e thu h6i titi san d6ng tho'i v6i vi~ethanh toan nq phai tra trong tUngk.Y mang lai khi cae khoan trQng ySu eua thuS thu nh~p hoan I~i phai tnlho~e titi san thuS thu nh~p hOM l~i duqe thanh toan ho~e tim h6i.
Thuyit minh nay ta mi)t hi)ph(in h9]J thanh va phdi dU:(Jcdocdmgv6'i Baa caa tai chinh h9]J nhdt 11
C?ng ty c6 ph§n Luong Thy:c Thy:c Phim Vinh LongS6 38 dirong2/9, Phuong 1, TPVL, tinh VInh LongThuyet minh Bao cao tai chinh hQ'pnhih
Bao cao Utichinh hop nh§tehoky kS toan kSt thuc ngay31/109/2015
3. cAc CHINHSACHKEToANcnu \'EV (ti~p theo)
3.17 Cimgc(I tizi chinh
Cong ql tai chinh - Ghinhdn ban dau va trinhbay
Tai sim tai ehinh
Theo Thong tu s6 210/2009/TT-BTC hirong d~n ap dung Chuan rmrc Bao cao Tai chinh Quoc tS vStrinh bay bao cao tai ehinh va thuyet minh thong tin d6i voi cong cu tai chinh ("ThOng tu 210"), taisan tai chinh duoc phan loai mot each phu hop, cho muc dich thuyet minh trong cac bao cao tai chinhhop nhAt, thanh tai san tai chinh diroc ghi nhan thea gia tri hop Iy thong qua bao cao kSt qua ho~tdong kinh doanh hgp nhAt, cac khoan cho vay va phai thu, cac khoan dAu tu gifr dSn ngay dao h~n vatai san tai chinh s~n sang dS ban. Cong ty quySt dinh vi~c phan lo~i cac tai san tai chinh nay t~i thaidiSm ghi nh~n IAndAu.
T~i thai diSm ghi nh~n IAndAu, tai san tai chinh dugc xac dinh thea nguyen gia cong v6i chi phi giaodieh tfl,fCtiSp co lien quan.
Cac tai san tai chinh eua Cong ty bao g6m tiSn, cac khoan tucmg duong tiSn, cac khoan tiSn gui ng~nh~n, cac khoan phai thu khach hang va cac khoan phai thu khac.
Ncr phai tra tai chinh
Ng phai tra tai chinh thea plWm vi cua ThOngtu 210, cho ml,lc dich thuySt minh trong cac bao eao taichinh hgp nhAt, dugc phan lo~i mot cach phu hgp thanh caeng phai tra tai chinh dugc ghi nh~n thongqua bao cao kSt qua ho~t dong kinh doanh hgp nhAt, cac khoan ng phai tra tai chinh dugc xac dinhthea gia tri philn b6. Cong ty xac dinh vi~e phan lo~i caeng phai tra tai chinh thai diSm ghi nh~n I§.nd§.u.
TAtca ng phai tra tai ehinh dugc ghi nh~n ban dAuthea nguyen gia cong v6i cac chi phi giao dich tn,rctiSp co lien quan.
Ng phai tra tai chinh cua Cong ty bao g6m cac khoan phai tra nguai ban, cac khoan phai tra khae, ngva vay.
Gia trj sau ghi nh(m Ian dau
Hi~n ~i khong co huong dftn vS vi~c xac dinh I~i gia tri cua cac cong el,ltai chinh sau ghi nh~ ban d~u.Do do gia tri sau ghi nh~n ban dAucua cae eong Cl,ltili chinh dang duge phan anh thea nguyen gia.
Bit triccac congC{l tai chinh
Cac tai san tai chinh va ng phai tra tai ehinh dugc bU tru va gia tri thu§.n se duge trinh bay tren bangcan d6i kS toan hgp nhAt nSu, va chi nSu, Cong ty co quySn hgp phap thi hanh vi~c bu tm cae gia tridli dugc ghi nh~n nay va coy dinh bU tm trenC<Y sa thuAn, ho~e thu dugc cac tai san va thanh toan ngphai tn'! d6ng thai.
,,/
3.18 Bao caobl)plt~n
Nhom Cong ty Il,fachQn eac bo ph~n thea lInh Vl,fCkinh doanh la bOph~ bao cao chinh ySu vi rui ro va15'suAtsinhlai cua Nhom Cong ty bi mc dong eM ySu bai nhUng khac bi~t vS san philm va diehVI,! do Nh6mCong ty cung cAp. Cac ho~t dong kinh doanh eua Nhom Congty duge t6 chuc va quan Iy thea tinh chAtcua san philm va dichV1,l do NhOm Cong ty cung cApv6i m6i mot bo ph~ la mot don vi kinh doanh ehiSnluge cung cApcac sim philm khac nhau va phl,lCVl,leac thi truong khaC nhau.
Nhom Cong ty chu ySu ho~t dong trong lInh Vl,fcg~o, tAm,bao bi, thuy san va dich Vl,l.
Gia ap d\lng cho cae giao dieh gifra cae bo ph~n dugc xae dinh trenC<Y sa khaeh quan tuongtt.r nhuv6i cac ben thu ba. Doanh thu, chi phi va kSt qua kinh doanh cua cac bO ph~n bao g6m cac giao dichgifra cac bo ph~n. Cac giao dich nay dugc 10~itru khi l~p bao cao tai chinh hqp nhk
Nh6m Cong ty ho~t dong trong mot khu Vl,fCdia Iy la Vi~t Nam.
Thuyit minh niiy Iii m(jt b(jphtjn h(1JJthiinh vii phtii GU(1C GI)C cilng vai Bao cao tiii chinh h(1JJnhdt 12
C?ng ty c6 ph AnLuong Thtrc Thuc Ph§m Vinh LongSo38 duong 2/9, Phuong 1, TPVL, tioh Vinh LongThuy~t minh Bao cao tili chinh hop nhAt
Bao cao tai chinh hop nhAteho ky kS toan kSt thuc ngay 31/109/2015
3. cAc cHiNH sxcn KEToAN cnu YEU (ti€p theo)
3.19 Ben lienquanCac ben diroc eoi la lien quan nSu mQt ben co kha nang kiem soat hoac co anh hirong dang k~ d6i voiben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dQng. Cac ben cling duoc xem la benlien quan nSu cung chiuS\I kiem soat chung hay chiu anh huong dang ke chung.
Trong viec xem xet m6i quan h~ cua cac ben lien quan, ban chat cua m6i quan h~ duoc chu trong
nhieu han hinh thirc phap ly.
Giao dich voi cac ben co lien quan trong ky duoc trinh bay(1 thuyet minh s639.
Thuy€t minh nay la m9t b9phdn hop thannva phdi ilu(J'ca(lccimgv6'i Bao cao tai chinh h(Jp nhdt
c
13
Cong ty c8 ph§nLuong Th,!c Thuc Phim Vinh Long
S6 38 duong 2/9, phtrong 1, TP Vinh Long, tinh Vinh Long
Thuy~t minh Baocaotid chinh helP nh§t (ti~p theo)
Bao caoUli chinh hop nh§t
cho ky k~ toan k~t thuc ngay 31/12/2015
4. TIEN VA cAc KHoAN TUONG DUONG TIEN sA d§u namSJ. I.. k'o CUOI y
Ti@nm~t
+ VNDTiSn giri ngan hang
+ VND+ USD
Ti@ndang chuyen
+ VNDCac khoan nrong dirong ti@n
- tu« giri kY han3thdng tra xuong
CQng
160.685.500
160.685.5001.238.829.247
787.177.207451.652.040
3.300.000.000
3.300.000.000
4.699.514.747 10.233.249.885
Thuyet minh nayla mQt bQph~n hQ'Pthanh va phai duoc doc cung voi Bao cao tai chinh hQ'Pnh~t
185.981.500
185.981.5008.485.608.385
7.874.275.698
611.332.687
711.660.000
711.660.000850.000.000
850.000.000
o)
,N
14
Cdng ty c6 phfin LU01lg Thuc Thuc Phftm Vinh Long
S638 duong 2/9, phirong 1,TP Vinh Long, tinh Vinh LongThuy~t minh Bao clio Hli chinh rieng(ti~ptheo)
Bao cao tai chinh hQ'Pnh§t
cho ky k~ toan k~t thuc ngay31112/2015
5.cAc KHoAN DAu TlJ'TAI cHiNH5.1 Dftu nr tai chinh ngAn han
S3 cu3i kyGia tr] hop lyGia g3c
5.I.1Clumg khoan kinh doanh
VIlO c6phiiu11.250.882 1.240.500
11.250.882 ====1.=24=0:::::.5=0=,=0================:f:CQng
(*) Chi tiSt dfrunr ngan han vao c6 phieu:
Ten chung khoancb phieu Congty CP CK Bao Vi~tcephieu NHTMCP Sai Gon-Ha N{>i
CQng
S3 elfiu nam
Dl}' phong Gia g3c Gia trj hop ly Dl}' phong
(10.010.382) 11.250.882 1.472.100 (9.778.782)
(10.010.382) 11.250.882 1.472.100 (9.778.782)
S3 cu3i ky S3 elfiu nam
S3 Iurmg Gia tr] S3luQ'Dg Gia tr]
60 8.162.500 60 8.162.500
81 3.088.382 81 3.088.382
141 11.250.882 141 11.250.882
Cac cb phieu trendangdiroc giao dich tren thi tnrong chimg khoant~p trung HASTC.
Tinh hinh bi~n d{>ngd\I phOng giam gia dftutunglin h\ln nhu sau:
S6 dftunamTrich l~pbbsungHoannh~pS3 cu3i ky
5.1.2Ti€n gi'ri coky h(ln tren 3 thting
Luy k~tir elfiu nam d~n cu3ikyNam nay Nam tru6'c
(9.778.782) (5.139.447.800)
(231.600)5.129.669.018
(10.010.382) (9.778.782)
S3 cu6i kyGia g6c Gia trj ghi s6
o 0Gia g6c Gia trj ghi s6
o
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Cong ty c8 phftn Luong Thuc ThjrcPhAm Vinh Long
se 38 duong2/9, phuong 1, TP VInh Long, tinh VInh LongThuy~t minh Bao can tiii chinh hQ"pnhAt (ti~p theo)
Bao cao tai chinh hQ"pnh~tchoky kS toan kSt thuc ngay 31/12/2015
6.PHAI THU KHAcH HANGPhan thu ben lien quan (Thuyet minh s6 39.2)Phai thu ben thir baCQngDir phong phaithu kh6doi
Phii thu thuftn
______ ~s~A~c~u~A~i~k~y S_8_d_ft_u_n_a_m_98.570.404.619 106.486.862.56921.859.973.631 25.435.895.754---------
120.430.378.250 131.922.758.323
Tong cac khoan no phai thu tai moi thoi diSmdii duoc thBchap dSdam bao cho cac khoan yay tai Ngan hang (Th. minh s6 17).
7.TRA TRUOC CHOxctror BAN sA cu8i ky sA dftu namTra tnroc ben lien quan (Thuyet minh s6 45.2) 5.009.287.000 6.050.000.000Tra tnroc ben thir ba 92.308.890 81.652.873
(78.980.533.339) (45.916.645.197)41.449.844.911 86.006.113.126
5.101.595.890 6.131.652.873======
8.cAc KHoAN PHAI THU NGAN H~N KHAc
Ti6n thuS TNDN nam 2007 va 2008 bi truy thu cho xu ly (*)
Ti6n phat cham nQPthue TNDN bi truy thu cho xu ly (*)Chi quy khen thirong, phuc lei cho phan ph6i lei nhuan dS bu d~p
Lai ti6n gui kY h~n phai thuT~m irng
Oic khoan phai thu khacCQng
__~_~S~o~'~cu~A~i~k~y s_A_d_ft_u_n_a_m_31.347.563.097 31.347.563.0972.356.182.344 2.356.182.344
372.498.068956.250
301.347.282389.948.790
13.229.333118.114.394368.265.770
J
H.
(*): Day la so thue truy thu va phO;ltch~m nQPthue TNDN nam 2007 va 2008 dii dUQ"cCvc thue VInh Long khau tm cackhoan hoan thuS GTGT cua Cong ty do Cong ty xac dinh saiuu diii miSn giam thuS TNDN thea cong van236/TCT-KTNB
ngay 20 thang 01 nam 2010 cua T6ng CI)CthuS va QuySt dinh s6 213/QD-CT ngay 22 thang 06 nam 2010 clla CI)CthuS tinhVInhLong.Ngay 10 thang 8 nam 2011, T6ng Giam d6c Cong ty C6 ph~n Luong th\fc th\fc ph:1mVInh Long dii gui Don kh&iki~n dSnToa an NMn dan tinh VInh Long dS ki~n CI)Ctru&ngCvc thuS tinh VInh Long v6 QuySt dinh s6213/QD-CT, ngay 22 thang6 nam 2010 v6 vi~c xu ph~t vi ph~m phap lu~t [email protected] 24 thing 9 nam 2013, Toa an Nhan dan tinh VInh Long dii m&phien toa xet xu sa tham cong khai vI) an khieu ki~nQuyBtdinh xu ph~t vi phO;lmphip lu~t v@thuS. Theo kSt qua ban an s607/20 13/HCST HQid5ng xet xu th6ng nhAtbUyQuyStdinh s6213/QD-CT ngay 22 thing 6 nam 2010 v@vi~c xu ph~t vi ph~ phap lu~t v6 thuS cua Cvc tru&ngCI)CthuS tinh VInhLong.Tuy nhien thea thong bao s656/TB-TA cua Toa an nhan dan HnhVInh Long ngay 08 thing 10 nam 2013, CI)CthuS tinhVInh Long dii khang cao va dSn t~i thCridiSm l~p bao cao thi vftn chua c6 thOngtin gi them v@vi~c xet xu phuc th:1m.
34.203.354.938 34.768.495.831
9. Dl/ PHONG PHAI THU NGAN ~N KHO DOl
D\f phong phai thu qua h~n thanh toanCQng
Tinh hinh biSn dQngd\f phOngphai thu kh6 doi nhu sau:
____ ~S~o~'~cu~A~i~k~y ~s~A_d_A_u_l_la_m_(78.980.533.339) (45.916.645.197)
(78.980.533.339) (45.916.645.197)
S6 d~u nam
Trich l~p b6 sung
Hoan nh~p d\f phongsA cuAiky
10.HANG TON KHO
Luy k~tir dAunam d€ncu8i ky
Nam nay Nam trU"(}'c-----~~~~(45.916.645.197) (6.139.152.772)
(38.549.750.133) (41.883.459.484)
5.485.861.991 2.105.967.059
(78.980.533.339) (45.916.645.197)
sA cuAikyGia gt'ic DV phOng
sA dAu namGia g6c DV phong
3.548.325.511 (1.953.251.278)
813.070.758634.242.690
5.677.983.092
Nguyen li~u, v~t li~uChi phi SXKD d&dangThanh ph:1m
177.760.104
Hang bOa 96.479.885 1.928.306.163 _
Cqng 3.822.565.500 (1.953.251.278) 9.053.602.703
Hang t5n kho to;limQithCridiSm dii dUQ"cthBchApdS dam bao cho cac khoan yay t~i Ngan hang (ThuyBtminh s6 17)
ThuyStminh nay la mQtbQph~nhQ"Pthanh va phai dUQ"cdQccimgv6i Bao cao tai chinh hQ"Pnhat 18
61
8L.£oI09°L.£L:S9Z88°L.06°£0£60t08I£oSL.SoZ88t09£s08£ZOL.£66s08£8°619°SZ1~!yo:>ys
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frZZ-WL'9H'0[fr06'fZfr"[[68['690'[g6[8"fW'9a'9zttraerceOVIfnplf1fIf;)J..lJoa-
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6L.SO£66°86£000°000°"6~u9:J
9~~'~~8'11£:>·smll12llAUAnnJqd!qJ
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8IO'88t'8Ib8mi.pIi.:>8u9J
uVlfup:fu:J1}.1l.l1lJ.ll }tIdl'DI"I[
W~U0VP9SA~100:>os:Jo..l1lI..LYlI..LJHdIH:Jon ,0yY
~IOZlZIII£A\l8u:>l)qllV)JU~OlV)J~oq:>
(oaqldt!l)lJqud.6qqU!q:>!InoY:>0YRqU!WltAOq..L'BuolqUIAqUll'8uolquIAd.L'I'BU.Qnqd'6/Z8U.Qnp8£9S
lyqud.oqqU!q:>!lHoy:>0YR~UO'lqUIAw¥qd:>Jiq..L:>Jiq..L~u.o.o'lu~qd~:>Al~uQ:J
Cong ty cli phAn Luong Th,!c Th,!c PhAm Vinh Long
se 38 duong2/9, phtrong 1, TP Vinh Long, tinh Vinh LongThuy~t minh Bao cao tili chinh hop nh§t (ti~p theo)
Bao cao tili chinh hl}'pnh§teho ky k6 toan k6t thuc ngay31112/2015
Gia tr] con Il}is6 dftunamS8 cu8iky
73.666.027.306 52.624.489.204 3.725.233.640 15.167.191 130.030.917.341___.;...:._;..;.:_:~~
===34=.=77=5=.0=6=6=.0=68===2~0=.3=9=5~.4~7=0.=19=0~===~1~.5~6~5.~72~7~.0~0~0~=======3~.~74~3~.2~8~7====5=6=.7=4=0.=00=6=.5=4=5
Nha cira vav~tkien true, may moethiet b] voi gia tr] con lai la 39.528.527.188VN£> da diroc su dung d~ dambao ehocackhoan yay tai cac ngan hang thirong mai (Thuyet minh s6 17).
15. TAl sAN CO DJNH vo HiNH
Chi tieu Quy~nsirdyng d§t
Ph§n m~mmay tinh
Dan vi tinh: VNDCi}ngTSCD
vo hlnh
45.702.223.178 92.562.000 45.794.785.178
Nguyen gias6 dftunam
Tang trongky
Giam trongleY- Nhuong ban-Ban giaoS8 cu8ikyTrong do:Dil khdu haoMtGia tr] hao monse dftunam
Tang trongleY- Do trich khdu haoGh'lmtrongleY- Nhu(1ngban
S8 cu8ikyGia trj con Il}is6 dftunamS8 cu8iky
(26.186.578.884 )(23.484.778.884)(2.701.800.000)
(26.186.578.884)(23.484.778.884)
====19=.5=1=5=.6=4=4.=2=94========9=2=.5=62=.=00=0====1=9=.6=0=8.=20=6=.2=9=4
92.562.000 92.562.000
422.060.372 92.562.000
1.292.406.010 \
275.702.255 :.,,~\275.702.255I;)
(1.053.485.893)1)(1.053.485.893) /
514.622.372
1.199.844.010275.702.255275.702.255
(1.053.485.893)(1.053.485.893)
92.562.000
44.502.379.168 44.502.379.168
19.093.583.922 ============:======1=9=.0::9=3.:=5=83=.9=:2=2
QuySn su d\lng d~t v&igia tri con l~i 14.024.724.286VN£> duge su d\lng d~ dam bao eho cae khoan yayillcae ngan hangthuang m~i (Thuy6t minh s6 17).
16. TAl sAN THUE THU NH~P HOAN L~IHi sim thuS thu nh~p hoan 11;lilien quan dSn khoan ehSnh I~eht1;lmthai duge kh~u tru. Chi tiSt phit sinh trongky nhu sau:
S8 cu8iky S8 dAu nam______---"-
6.106.649.150 6.275.373.689Thu6 thu nh~p doanh nghi~p hoan l1;liCi}og 6.106.649.150 6.275.373.689
Tinh hlnh bi6n d<)ngtai san thu6 thu nh~p hoan l1;linhu sau:
s6 dftunamPhit sinh trong kyRoan nh~p trongleYS8 cuBiky
Luy k~ til' dAunam d~n cu6iky
Nam nay Nam truo'c______---"-
6.275.373.689 6.534.994.219(168.724.539) (259.620.530)
6.106.649.150 6.275.373.689
Thuy6tminh nay la mQtbQph~nhgp thanh va philiduge dQecimgv6i Bao eao tai ehinh hgp nh~t 20
Cong ty c6 ph§n Luong Thuc ThucPhAm Vinh Long
S638 dirong 2/9, phuong 1, TP Vi'nh Long, tinh VInh Long
Thuyet minh Bao cao tai chinh rieng (ti~p theo)
Bao cao tai chinh hQ1>nhAt
cho ky k~ toan k~t thuc ngay31112/2015
17. VAyvANQTHUETAICHiNH
17.1 Vayva ntl ngiin hl!n ngtm hang
Yay ngan han ngan hang
VNDUSDHKD
No dai hand~n han traCi}ng
Chi ti~t cac khoan vay ngan hanillngan hang nhu sau:Ben cho vay Ngay d~n hl;ln Lai suAt% nam
Ngan bang d§u nr va phat tri~n Vi~t Nam - Chi nhanh Vinh LongVNf) 16107/2016 7,0-10,0
USD 04/06/2016 7,0
Ngan bang d§u nr va phat tri~n Vi~t Nam - Chi nhanh Cfru LongVNf) 28/07/2015 8
se cu6i ky Trong nam s6 d§u nam
Tang Giiim
177.599.875.344 225.161.062.300
141.329.296.244 199.717.739.000 244.728.442.756 186.340.000.000
36.270.579.100 2.018.006.432 4.568.489.632 38.821.062.300
6.000.000.000 6.000.000.000
177 .599.875.344 201.735.745.432 255.296.932.388 231.161.062.300
Hinh tlnrc diim biio s6 cu6i ky84.741.454.00062.650.000.000
22.091.454.000
4.979.296.2444.979.296.244
14.179.125.100
14.179.125.100
25.000.000.000
25.000.000.000
48.700.000.000
48.700.000.000
177.599.875.344
Quyen S11dung ddt
Quyen S11dung dcit
Ngan hang thuong mal c6 ph§n An Blnh - Chi nhanh Ti~n GiangUSD 30/12/2015 4,0 QuyenS11dung dcitva xe
Ngan hang thrrong ml;li c6 ph§n phat tri~n thanh ph6 H6 Chi Minh - Chi nMnh An GiangVNf) 29109/2015 8,5 Quy~nS11dl)l1gdcit
Ngan bang thrrong ml;li c6 ph§n Ngol;li thrrong Vi~t Nam - Chi nMnh Vinh LongVNf) 28/09/2015 7,0-8,0 Quy~n S11dl)l1gdcit
Ci}ng
17.2 Vaydai hl!n ngiin hang
Yay dai h~n VNf)
Yay dai h~n USD
Ci}ng
s6 cu6i ky s6 d§u namTrong nam
Tang Giiim28.000.000.000
12.244.437.00028.000.000.000
12.373.935.000129.498.000
129.498.000 40.373.935.000 40.244.437.000
Thuy~t minh nay la ID<)tb<)ph~n hgp thanh va phai duqc d9C cung v&iBao cao tai chinh hgp nhcit 21
Cong ty c8 phftn Luong Th,!c Th,!c Ph§m Vinh Long
S638 dirong 2/9, plurong 1, TP Vlnh Long, tinh Vlnh Long
Thuy~t minh Bao cao tai chinh hQ'p nh§t (ti~p theo)
Bao cao tai chinh hClP nh§t
cho ky kS toan kSt thuc ngay31112/2015
18. pHAI TRA NGUOI BAN
Phai tra ben lien quan (Thuyet minhs639.2)
Phai tra ben thirbaCQng
sA cuAi ky sA d§u nam
295.000 10.282.458
295.000 10.282.458
sA cuAi ky sA diu nam
64.700.000 681.637.500
64.700.000 681.637.500
19. NGUOI MUA TRA TIEN TRUOC
Ben lien quan tra ti@ntnroc (Thuyet minhs639.2)
Ben thir ba tra ti@ntnroc
CQng
20. THUE vA cAc KHoAN pHAI N<)P NHA NUDC
sA phai nQp trong sA dii th,!c nQp
ThuS GTGT phai n9P
ThuSTNDN
ThuS thu nhap ca nhan
Ti@nthue d§.t, thue nha d§.t
Cac khoan phai n9P khac
CQDg
Sl. I.. k' ~ I. ).o CUOI y na_m t~ro:_:n::_':g"::::n_::a:_:_m~~---s-o-d-a-U-D-a-m-
132.863.775 4.322.228.432 4.219.648.283 30.283.6261.036.151.892
117.437.041 118.524.139
257.654.841 257.654.841
270.142.565 293.859.471 23.716.906
12.216.522 13.303.620
====4=1=5=.2=2=2.=86=2=====4=.9=9=1.=17=9=.7=8=5========5.=6=55=.=69=6=.0=6=1=======4=3.=58=7=.2=4=6
21. pHAI TRA NGUOI LAO D<)NG
Ti@nluang
CQDg
sA cuAi ky sA diu Dam
858.120.000 2.892.972.885
858.120.000 2.892.972.885
22. CHI PHi PHAI TRA sA cuAi kY sA dftu Dam
Chi phi liii yay phai tni
CQDg
11.494.942.528 281.788.121
11.494.942.528 ========2=8=:1.=78=8==.1:::2=1
23. cAc KHoAN pHAI TRA, pHAI N<)P KHAc
C6 tuc phai tni cac c6 dong
Phai tra, phai n9P khac
CQng
sA cuAi ky sA d§u Dam
369.516.000
48.000.000
369.516.000
48.000.000
417.516.000 417.516.000
24. QuY KHEN TRUONG PHUC LQI
Quy khen thuang
Quy thuang Ban di@uhanh
CQDg
sA d§u nam Tang trong ky
690.000
48.842.004
Giam trong ky sA cuAi ky
690.000
48.842.004
49.532.004 49.532.004
25. PHAI TRA nAI H~N KHAc
Ti@ntr<;1dp thoi vi~c phai tra nguai lao dQngCQng
___ ~s~A~cu~A~i_k~y s~A~d~§~u~n~a~m~946.688.725 1.713.618.451
946.688.725 1.713.618.451
Thuy~t minh nay la mQt bQph~n hgp thanh va phai dU<;1cdQc cung v6i Bao cao tai chinh hgp nhtt 22
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n.gq.Qst)qotlt)J.nlnwpu9A
lUJ'II,lSViPUf1il~ugJJU?!qn?!'FJ!9JJ~u!,gl'9Z
flJ}HQS1)1DNOA'9Z
S'IOZ/ZI/l£Al{BUJt)qll~)[U~Ol~)[1)foqJlyqudOqqUJqJ!~loyJ0YH
(oaqld~!l)lyqudJ)qqUJqJ!In0YJ0YHqU!Wl~Anq.L15uolqlI!Aqup'~UOlqlI!Ad.l'I~UQnqd'6/Z15UQnpS£9S
~UO'IqUIAw¥qdJilql,J.itql,~u.o.n'IuWqd?JAl~ugJ
Cong ty c3 phin Luong Thuc Thuc Ph§m Vinh Long
S6 38 duong2/9, phuong 1, TP Vinh Long, tinh V'inh Long
Thuyet minh Bao caotai chinh hQ'p nh§t (ti~p theo)
Bao caotai chinh hQ'p nh§t
cho kY k€ toan k€t thuc ngay 31I 12/2015
Nam nay Nam trmrc
119.599.820.000 119.599.820.000119.599.820.000 119.599.820.000
(9.520.769.600)
sA cuAi ky sA dfiu nam
11.959.982 11.959.982
11.959.982 11.959.982
11.959.982 11.959.982
11.959.982 11.959.982
11.959.982 11.959.982
26. VON CHiJ SaHUU (ti~p theo)
26.3 Cdc giaodich vi v6n voi cdcc/,u SO' hiiu va phlin plz6icn twcvAn c3 phfin dii gop
V6n gop d~unamV6n gop cu6i ky
Tra c6 tire cac nam tnroc
26.3cnplziiuC6 phi€u ducc phep phat hanh
C6 phieu dll phat hanh, gop v6n d~y du
- C6phieu thuongC6 phieu dang hru hanh
- C6phieu thuangMenh gia c6 phieu dang luu hanh: 10.000 VND
27. DOANH THU BAN HANG VA CUNG cAp DICH \TV Luy k~ tir dAu Dam d~D cuBiky
Nam nay Nam trmlc
T6ng doanh thu
- Doanh thu ban hao hi
- Doanh thu him himg kinh do
- Doanh thu ban himg sieu thi
- Doanh thu ban hang /U01lgth1,l'c- Doanh thu him hGngTATS- Doanh thu him himg nong scm
- Doanh thu cungcap dich V1,I, hoa hang UTXKDOANH THU THUAN
28. GIA VON HANG BAN
209.149.657.431 802.544.542.893
6.677.307.250
16.339.708.168
3.614.437.972
685.895.178.763
89.339.092.253536.476
1.673.357. 638 __ __;_6~78:..:..2::...:8:....2:.....0..:..1.::....1209.149.657.431 802.544.542.893
6.475.085.793
532.070.385
17.904.546
200.451.239.069
,-I
Luy k~tir dh Dlim d~D cuBiky
Nlim nay Nlim tnro'c
Ghi v6n cua hang hoa dll cung cfrp
Gia v6n cua thanh phfun, nguyen li~u dll cung cfrp
CQng
29. DOANH THU HO~ T DQNG TAl CHiNH
193.289.064.112 688.193.120.104
9.309.4 76.566 _ _;9:.....:8..:...:.1..:..3..:..6.,:_57:..:.4:..:..7:.....:0.::.2
202.598.540.678 786.329.694.806
Luy k~tir d~u nlim d~n cuBikyNam nay Nlim truo'c
Doanh thu ban chUng khoan
Lai ti€n gui co kY h~n
Lai ti€n gui khong kY h~n
C6 tuc, IQ"inhu~n dUQ"cchia
Llli chenh l~ch tY gia dll thvc hi~n
Lai chenh l~chtY gia chua thvc hi~n
Lai ban hang tra ch~m
Chi~t kh~u thanh toan
CQng
173.159.046
48.784.055 15.565.198.415
74.286.280 104.223.511
150.007.500 102.511.650
1.138.700.123 10.299.266.657
6.492.638
301.255.531 6.867.329.346
57.610
1.713.033.489 33.118.238.873
30. CHI PHi TAl CHiNHLuy k~ tir dAu Dlim d~D cuBi ky
Nam nay Nlim truo'c
Chi phi d~u tu chUng khoan
Chi phi 11liyayLei chenh l~chtY gia dll thvc hi~nLei chenh l~chtY gia chua thvc hi~n(Hom nh~p) dv phong giam gia d~u tu tai chinh
Chi phi tai chinh khac
CQng
24.033.576.9811.089.752.653
48.539.97518.210.403
1.201.114.583
6.809.851.418
32.380.933.8518.900.905.412
421.124.612(5.198.772.950)
165.839.638
26.391.194.595 ==4=3::.4=7=9.:=88=1=.9=8=1
Thuy€t minh nay la mQt bQ ph~n hQ"Pthanh va phili duqc dQc cimg voi Bao cao tai chinh hQ"Pnh~t 24
Cong ty cAph§n Luong Thuc Thuc Ph~m Vinh LongS6 38 duong2/9, plnrong 1, TPVinh Long, tinhVinh LongThuy~t minh Bao cao tili chinh h(tP nh§t (ti~p theo)
Bao cao tili chinh hQ'pnh§tcho Icy k€ toan k€t thuc ngay 31I 12/2015
31. CHI PHi BAN HANG
Chi phi nhan vienChi phi vat lieu, bao biChi phi dung cu, d6 dungChi phi khAuhao TSCDChi phi dich vu mua ngoaiChi phi khacCgng
32. CHI PHi QuAN LY DOANH NGHI~P
Chi phi nhan vienChi phi nhien li~u, v~t lieuChi phi dung cu, d6 dungChi phi khau hao TSCDThu€, phi va I~phiChi phi dir phongChi phi djch vu mua ngoaiChi phi khacCQng
33. THU NH~P KHAc
Thu nhaptir thanh ly, nhirong ban TSCDThu nhap thanh Iy cong C\ld\lng C\l,bao biThu ti@nh6 trq UiisuAttheo chu truong cua Chinh phuThu thua hang hoaThu vi ph~m hqp d6ngThu nh~p khacCQng
34. CHI PHi KHAc
Gia tri con I~icua tai san c6 dinhthanh IyThu€ ph~t, bi truy thuChi phi khac
Cgng
35. PHAN LA.!(LO) TRONG CONG TY LIEN KET, LIEN DOANH
Ph~n Hiiduqc huang trong Congty TNHH thuong m~i Sai GOo- VInh LongCQng
Luy k~tir dAunam d~n cu5ikyNam nay Nam trurrc
202.348.978294.670.005 672.328.685209.826.764 322.285.485
7.000.764.052 7.455.213.8503.754.758.756 16.246.747.330
159.319.907 991.871.14511.419.339.484 25.890.795.473
Luy k~tir dAunam d~n cu5iky
Nam nay Nam truce9.334.469.296 15.960.652.716
264.575.125 530.033.325148.265.723 201.270.585
3.305.169.847 2.668.396.856439.317.392 455.695.215 \
33.063.888.142 39.777.492.425 J1.292.801.011 2.392.070.264
L(2.939.099.444 3.563.969.601
50.787.585.980 65.549.580.987
Luy k~tir dAunlim d~n cu8iky
Nam nay Narn trtnrc1.170.545.456 22.617.495.813
343.611.868 1.638.0002.904.982.000 1.878.106.000
207.612 163.600.822628.310.480
1.068.903.996 505.931.5325.488.250.932 25.795.082.647
Luy k~tir dAunam d~n cU8ikyNam nay Nam truo'c
3.766.505.495281.275.303 573.812.472
3.884.082.327 472.209.990
4.165.357.630 ===4=.8=:1=2.:::::52=7:::::.9::::5=7
Luy k~ tir dAunam d~n cu8ikYNam nay Nam trmyc
5.091.506.760 5.016.263.426
5.091.506.760 ===5=.0:=16,;;::.=:26:=3=.4=2=::6
D€n ngay l?p Bao cao tai chinh hqp nh§t nay, Congty dlJa vao s6 li~u bao cao tai chinh t~i ngay31112/2015 cua C6ng ty
TNHH thuong m~i Sai Gon VInh Long
36. CHI PHi sAN XUAT KINH DOANH THEO YEU TO
Chi phi nguyen, nhien, v~t li~uChi phi nhan congChi phi kh§u hao TSCD (Thuy€t minh s6 14 va 15)
Chi phi dich V\lmua ngoaiChi phi khacCQng
Luy k~tit,dftu nam d~n cU8iky
___ ___;N:....:.=am:.::.:..:.n::=a:.L,YNam truo'c171.898.934.557 776.909.696.757
9.918.372.659 19.023.453.64110.756.526.699 15.891.396.8566.496.836.399 25.017.893.940
36.601.624.885 __ 4_4_.3_3_6._33_3_.1_7_1235.672.295.199 881.178.774.365
ThuyStminh nay 180mi}thi}ph?n hqp thanh va phai duqc d9Ccung vai Bao cao tai chinh hqp nh~t 25
Cong ty cB phin Lmrng Thuc ThucPh5m Vinh LongS6 38 dtrong 2/9, phirong 1, TP VInh Long, tinh VInh LongThuy~t minh Bao cao tili chinh hqp nh§t (ti~p theo)
Bao cao tili chinh hQ"pnhfitcho leY kStoan kSt thuc ngay31112/2015
37. THUE THU NH~P DOANH NGHI¥P
ThuS suft!thue thu nhap doanh nghiep ("thuS TNDN") ap dung cho C6ng ty la 22%lei nhuan chiu thue.Cac bao cao thuS cua Nhom C6ng ty chju sir ki@mtra cuaC(J quan thue, Do viec ap dung lu~t va cac qui dinh v~ thue co th@diroc giai thich thea nhieu each khac nhau, s6 thue duoc trinh bay tren cac bao cao tai chinh hop nhftt co th@se bi thay d6ithea quyet dinh cu6i cling cuaC(J quan thue,37.1Thu~ TNDN hi~n hanh
Thu@TNDN hien hanh phai tra duoc xac dinh dt,ratren Igi nhu~n chiu thuS cualeY k@tom hi~n t~i. Lgi nhu~n chiu thuS(16tinh thuS) cua Nhom C6ng ty khac vai Igi nhu~n (16)dugc bao cao trong bao cao k@tqua ho~t d{)ngkinh doanh hgp nhftt viIgi nhu~n chiu thuS kh6ng bao g6m cac khoan m\lCthu nh~p chiu thuS hay chi phi dugc khftu trir cho m\lc dich tinhthuStrong cac ky khac va ciing kh6ng bao g6m cac khoan m\lc kh6ng pMi chiu thuS hay kh6ng dugc khftu trir cho m\lc dichHnhthuS. ThuS TNDN hi~n Mnh phai tra cua Nhom C6ng ty dugc tinh thea thuS sufttdll ban hanh d@nngay k@ttMc ky kStoano
Duai day la d6i chi@u(16) Igi nhu~n k@toan truac thuS tren bao cao k@tqua kinh doanh hgp nhftt va(16 Hnh thuS) Igi nhu~nchiu thuSuacHnh:
(L6) IQ'inhu~n k~ toan trlfl)'c thu~- Cac khoan di~u chinh tang
+ Chiphi khong auQ'ckh6u trir+ Khocmchi phi khOnglien quan doanh thu, thu nhgp+ Khoan liii chenh l¢chif gia chua th1!chi¢n ali aiiu chinh giam niim tru6'c+ Khoan16chenh I¢chif gia chua th1!chi¢n tgi ngay 31/1212014+ Khoan khdu hao MMTB NM Domy khOngtham gia HDSXKD+ Khoan khdu hao MMTB cac XN khOng hogt a{mg4 thang cu6i niim 2014+ Chiphi d1!phong phai thu llii ch(jm thanh toan Docimexco
- Cac khoan di~u chinh giam+ Thu nhgp, IQ'inhu(jn auQ'cchia trong Congty lien kit+ c6 tuc, lQ'inhu(jn sau thui nh(jn auQ'ctir cac hogt a(jng ali chju thui TNDN+ TrQ'cdp thai vi¢c ali chi cho nguiYilao a(jng+ Chenh I¢ch thu nhgp auQ'ckhdu trir niim tru6'c+ Llii chenh l¢chif gia chua th1!chi¢n khOngchju thui+ D1!phong adu tu vao congty can+ Thu nhgp tir chuy€n nhuQ'ngbdt a(jng san
Tang (16) IQ·jnhu~n chiu thu~
(L6) tinh thu~ nam tro-eYcchuy~n sang
(L6 tinh thu~) lQ"inhu~n chiu thu~ lfC)·Ctinh ky hj~n hilnh
- (L6) Igi nhu~n chiu thuS cua ho~t d{)ngkinh doanh chinh
Thu@sufttthuS thu nh~p doanh nghi~p hi~n hanh
- (L6) Igi nhu~ chiu thuS cua ho~t d{)ngkinh doanh bAtd{)ngsan
- Chi phi thuS TNDN hi~n hanh cua ho~t d{)ngkinh doanh bftt d{)ngsan
Chi phi thu~ thu nh~p doanh nghi~p hi~n hilnh
Luy k~til' diu nam dSn cu6iky
Nam nay Nam trlfC)'C((73.919.569.755) (59.588.353.365)
1.114.071.924 7.892.326.641982.271.993 985.622.472130.037.566
1.762.365548.845.764 N
(12.417.301.901)(5.091.506.760)(6.558.865.415)
(766.929.726)
37.911.2042.251.318.019
968.897.3113.099.731.872
(23.530.073.499)
(5.118.775.076)(353.285.175)(864.719.345)
(1.762.365)
(17.191.531.538)(85.222.799.732) (75.226.100.223)
(27.184.324.824 )
(85.222.799.732) (102.410.425.047)
(81.319.873.850) (92.417.631.761)
22% 22%(3.902.925.882) 17.191.531.538
3.782.136.9383.782.136.938
37.2Thu~ TNDN hoan Il}i
Tili san thu~ thu nh~p hoan Il}iChi phi trich truacDt,rphOngtrg cApt~6~vi~c
hi~nDoanh thu chua tht,rchi~nChuy@n16sangleY sau
Bang can d6i k~ toanNam nay Nam trlfeYC ....:N~a::.:m:.:.:....:n:.:a::..l.y__=N...:.;a::.:m:.:.:....:t.:....ru::..·o.:....:..'·c
Bao cao k~t qua hOl}tdQng kinh doanh
208.271.520 376.996.059 (168.724.539)(178.107.275)(77.722.739)
8.309.484(12.100.000)
5.898.377.630 5.898.377.630
Thuy@tminh nay la m9t b9 ph~nhgp thanh va phai dugc dQccimgvai Bao cao tai chinh hgp nhAt 26
Cong ty c8 phin LuongTh\rc Th\rc Phim Vinh Long
S6 38 duong2/9, phuong 1, TP VInh Long, tinh VInh Long
Thuy~t minh Bao caotai chinh hQ'p nh§t (ti~p theo)
Bao caotai chinh hQ'p nh§t
cho Icy kS toan kSt thuc ngay31/12/2015
CQng 6.106.649.150 6.275.373.689
Thu nh~p thu~ thu nh~p hoan l:.ti tinh vao k~t qua kinh doanh hVp nh§t (168.724.539) (259.620.530)
38. LAI co BAN TREN co PHIEU(L6) lai va s6 e6 phieu diroc sir dung trong tinh toan (16) lai co ban tren m6i e6 phieu duoc trinh bay benduoi:
Nam nay Nam trurrc(L6) lei nhuan thuan phan b6 eho e6 dongSo' htru e6 phieu ph6 thong cua cong (74.096.068.792) (63.630.110.833)
S6 lirong e6 phieu ph6 thonghru hanh binh quan (e6 phieu) 11.959.982 11.959.982(L8) Hii co ban tren m8ic8phi~u (6.195) (5.320)
Nh6m Cong ty khong e6 cac giao dich e6 phieu ph6 thong hoac giao djch e6 phiSu ph6 thong ti€m nang nao xay ra ttc ngaykSt thue Icy kS toan dSn ngay hoim thanh cae bao eao tai ehinh hgp nhAt.
39. GIAO DlCH VOl cAc BEN LIEN QUAN39.1 Giao dich vm cac tMmh vien quiin Ij chii.chat co lien quanCae thanh vien quan Iy ehu ehbt va cae ea nhan e6 lien quan g6m: cae thanh vien HQi d6ng Quan tri, Ban kiSm soat, Ban
T6ng Gifun Dbe va KS toan truOng. Thu nh~p eua cae thanh vien nay phat sinh trongIcy nhu sau:
Nam na~ Nam truo'c
Luang, thuOng, thu lao va phv cftp 1.394.300.000 2.258.216.154 ..I
39.2 Giao dicit vO'icac ben lien quan kltacTrong Icy, Nh6m Cong ty phat sinh nghi~p vv vai cae ben lien quan khae nhu sau:
M8i quan h~ Nam na~ Nam truo'c
Doanh thu ban bang, cung c§p djch VI}
T6ng eong ty luang thve MiSn Nam C6 dong Ian 45.800.368.195 77 .136.024.853
Cong ty luang thve LongAn Cty eua e6 dong Ian 14.400.000.000
Cong ty luang thve B€n Tre Cty ella e6 dong Ian 16.143.995.000 25.262.541.750
Cong ty luang thve B~e Lieu Cty eua e6 dong Ian 4.028.622.500
Cong ty luang thve D6ng Thap Cty eua e6 dong Ian 17.151.267.500
Cong ty luang thve Tra Vinh Cty eua e6 dongIan 39.726.000
Cong ty luang thve Vinh Long Cty ella e6 dongIan 46.230.000
Cong ty luang thve Song H~u Cty eua e6 dong Ian 12.299.700.000
Mua v~t til, hang hoa, djch vI}
T6ng eong ty luang thve MiSn Nam C6 dong Ian 331.109.537 788.307.536
Cong ty luang thve LongAn Cty ella e6 dong Ian 50.236.300.000
Cong ty luang thve VInh Long Cty ella e6 dong Ian 705.273.450
Cong ty luang thve Song H~u Cty ella e6 dong Ian 70.681.600 127.611.462
cA tifc dllQ'c chia
Cong ty TNHH thuang m~i Sai Gon Vinh Long Cong ty lien kSt 6.408.857.915 3.203.807.926
S6 du vai cae ben lien quan t~i ngay kSt tMeIcy kS toan:M6i quan h~ S8 cu8i ki S8 d§u nam
Phai thu khach hang
T6ng eong ty luang thve MiSn Nam C6 dong Ian 241.840.368 821.798.318
Cong ty e6 phAn Doeimexeo Cty ella e6 dong Ian 98.328.564.251 105.665.064.251
98.570.404.619 106.486.862.569
Tra trmYc cho ngm)'i ban
DNTN Khanh Hung Khaeh hang 5.009.287.000 6.050.000.0005.009.287.000 6.050.000.000
Thuy6t minh nay lami}t bi} ph~n hgp thanh va ph iii duQ'CdQe eimg vai Bao cao tai ehinh hgp nhiit 27
Cong ty c& phin Luong Thy-c Thy-c Phim Vinh Long
se 38 duong 2/9, phirong 1, TP Vinh Long, tinh Vinh Long
Thuy~t minh Bao cao tili chinh hcrp nh§t (ti~p theo)
Bao cao tili chinh hQ'p nh~t
eho Icy k~ toan k~t thuc ngay 31112/2015
40. CAC CAM KET
Cac cam k~t thue hoat dgng
Nh6m Cong ty hien dang thue dl1t theo hop dong thue hoat dQng. Vao ngay 31 thang 12 nam 2015, cac khoan ti~n thue phaitra trong tirong lai theo hop d6ng thue hoat dQng duoc trinh bay nlnr sau:
S,( s . k' Sa diu namo CUOI yf)~n 1 nam 296.849.389 384.451.639Tit 1 nam d~n 5 nam 1.187.397.556 1.537.806.554Tren 5 nam 8.747.959.286 11.889.610.071Cgng 10.232.206.231 13.811.868.264
Thuyet minh nay la mQt bQphan hop thanh va phai duoc doc cung voi Bao cao tai ehinh hop nhl1t 28
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Cong ty c8 ph5n Luong Th1!c Th1!c Ph§m Vinh Longse 38 dirong 2/9, phirong 1, TP Vrnh Long, tinh Vlnh LongThuy~t minh Bao cao titi chinh hQ'pnh:h (ti~p theo)
Bao cao titi chinh hQ'pnhihcho Icy kS toan kSt thuc ngay 31112/2015
Cong ty c8 ph5nLuong Th1!cThucPh§m Vinh Longs6 38 duong 2/9, plnrong I, TP Vrnh Long, tinh Vrnh LongThuy~t minh Bao cao titi chinh hQP nh~t (ti~p theo)
Bao do titi chinh hVp nh~tehoIcy kS toan kSt thuc ngay 31112/2015
42. Ml}C otcnvA CHINH SACH QUAN LY RiJI RO TAl CHINH
No phai tra tai chinh cua Nhom Cong ty bao g6m cac khoan vay, phai tra nguoi ban va cac khoan phai tra, phai nQpnganhankhac, Muc dich chinh cua nhfrng khoan no phai tra tai ehinh nay la nham huy dQngnguon tai ehinh ph\le V\lcae ho?tdQngeua Nhom Cong ty. Nhom Cong ty co cae khoan phai thu khaeh hang, cae khoan phai thu khae, ti~n m~t, cae khoantuangduang ti~n va ti~n gtri ng11nh?n pMt sinh tn,retiSp tir ho?t dQngeua Nhom Cong ty. Nhom Cong ty khong nb gifr hay ph:ithanh eong e\l tai ehinh phai sinh.
Nhom Cong ty co rui ro thi truOng, rui ro tin d\lng va rui ro thanh khoan.
Ban T6ng Giam d6e xem xet va th6ng nh~t ap d\lng cae ehinh saeh quan Iy eho nhiing rui ro noi tren nhu sau.
Riii TO tlti tndfng
Ho?t d(lngkinh doanh eua Cong ty se ehu ySuehiu rui ro khi coS\T thay d6i v~gia,ty gia h6i dOliiva liiisuk
Rui ro vd gia:
Cong ty ehiu rui ro v~gia eua cae eong e\l v6n phat sinh tir cae khoan d~u tu e6 phiSu ng~n h?n va dai h?n dotinh khongeh~e eh~n v~ gia tuang lai eua e6 phiSu d~u tu. Cae khoan dAutue6 phiSu dai hf}.nduge n~m gifr v6i m\le dieh ehiSn luge laudai, tf}.ithai di~m kSt thUenam tai ehinh Cong ty chua co k@hOf}.ehban cae khoan d~utunay.
Rui ro v§ tY gia h6i doai:
Cong ty ehiu rui ro v~1)' gia do gia tri hqp Iy eua cae IU6ngti~n trong tuang lai eua mQteong e\l tai ehinh se bi@ndQngtheanhiing thay d6i eua1)' gia ngo?i t~ khi cae khoan vay, doanh thu va chi phi eua Cong ty duge th\fe hi~n b~ng dan vi ti~n t~khae v6i d6ng Vi~tNam.
Rui ro lai sudf
Rui ro liii su~t la rui ro rna gia trj hqp Iy ho~e cae lu6ng ti~n trong tuang lai eua mQt eong e\l tai ehinhse bi@nd(lng theanhiing thay d6i eua Hiisu~t thi truOng. Rui ro thi truOngdo thay d6i liii su~t eua Nh6m Cong ty ehu y@ulien quan d@ncaekhoan vay v6i liii suMtha n6i.
Nhom Cong ty quan Iy rlii ro liii su~t bkg each pharr tich tinh hinh qnh tranh tren thi truOng dS co duge caeliii su~t co Igieho m\le dieh eua Cong ty va vfut n~m trong gi6i hf}.nquan Iy rui ro eua minh.
Rui ro ngoQi f¢
Rui ro ngof}.it~ la rui ro rna gia tri hqp Iy ho~e cae lu6ng ti~n trong tuang lai eua mQt eong e\l tai ehinh sebiSn dQng theanhiing thay d6i eua1)' gia h6i doai. Nhom Cong ty ehiu rui ro do S\fthay d6i eua1)' gia h6i doai lien quan tr\fe tiSp dSn caeho?t dQngkinh doanh eua Nhom Cong ty. Nh6m Cong ty co rui ro ngof}.it~ do th\fe hi~n mua va ban hang hoa b~ng cae danvi ti~n t~ khae v6i d6ng ti~n kS toan eua Nh6m Cong ty nhu duge trinh bay trong ThuySt minh s6 2.4.
Rui ro v~gia cdphi€u
Cae e6 phiSu dii niem ySt va chua niem ySt do Nhom Cong ty n~m gifrbi anh hu6ng boi cae !ui ro ~hitr~On~ph:it sinh t~ tinhkhong eh~e eh~n v~ gia tri tuang lai eua e6 phiSu d~u tu. Nhom Cong ty quan Iy gia rui ro ve gia co phieu bang ~aeh thi~t I~ph?Umue d~u tu VaGe6 phiSu. HQid6ng Quan tri eua Nhom Cong ty eilng xem xet va phe duy~t toan bQcae quyet dinh dau tuVaGe6 phiSu.
T?i ngay 31 thang 12 nam 2015, giHri hqp ly eua cae khoan d~u tu VaGe6 phiSu niem ySt va eh~a niem ySt eua,Con~ ty la10.273.621.695 d6ng Vi~t Nam (ngay 31 thang 12 nam 2014: 10.291.832.098 d6ng Vi~t Nam). Neu gia eua cae co phieu naygiam 10% thi Igi nhu~n tru6e thuS eua Cong ty se giam khoang 1.027.362.170 VND (ngay 31 thang 12 ,nam,2014:1.029.183.210 VND), ph\l thuQe VaGvi~e giam gia tri nay co dang k~ ho1.iekeo dai hay khong. NSu gia eua eae eo phieu naytang len 10%, 19i nhu~n tru6e thuS eua Cong ty se tang len khoang 1.027.362.170 VND (ngay 31 thang 12 nam 2014:1.029.183.210 VND).
ThuyStminh nay la m(ltb(lph~nhqp thanh va phitiduge dQeelingv6i Bao eao tai ehinh hqp nh~t 31
Cong ty c6 pbin Luong Thuc ThucPb§m Vinb LongS6 38 duong 2/9, phirong 1, TP Vinh Long, tinh Vinh LongTbuy~t minb Bao cao tiii chinh blfP nh§t (ti~p theo)
Bao cao tiii chinh b«J"pnh§tcho Icy kS toan kSt thuc ngay 31112/2015
Rid ro vi gid hang hoa
Nhom Cong ty co rui ro v~ gia hang hoa do thuc hien mua mQts6 loai hang hoa nhat dinh, Nhom Cong ty quan 1)'rui ro v~gia hang hoa thong qua viec theo doi chat che cac thong tin va tinh hlnh co lien quan cua thi tnrong hang hoanham quan 1)'thai diBmmua hang, k€ hoach san xuAtva rmrc hang t6n kho mQteach hop 1)'.Nhom Cong ty chua str dung cac cong cu phatsinh dam bao dBphong ngira cac rui ro v~ gia hang hoa.
Rui TO tin dung
Rui ro tin dung la nii ro rna m9t ben tham gia trong mQt cong C\ltai chinh hoi.ichqp d6ng khach hang khong thlJchi~n cacnghia V\lcua minh, d§n dSn t6n thAtv8 tai chinh. Nhom Cong ty co rui ro tin d\lngtir cac hoc;ttdQngsan xuAtkinh doanh cuaminh (chu ySu d6i v&icac khoan phiii thu khach hang) vatir hoc;ttd{>ngtai chinh cua minh, chu y€u la ti~n gui ngan hang.Phili thu khilch himg
Nhom Cong ty quan Iy rui ro tin d\lng khach hang thOngqua cac ehinh saeh, thu t\le va quy trinh kiSm soat cua NhomCongty co lien quan d€n vi~e quan Iy rui ro tin d\lng khaeh hang.
Nh6m Cong ty thuOng xuyen theo d6i cae khoan phai thu khach hang chua thu duqe. D6i v&icac khach hang 100,Nh6mCong ty thlJc hi~n xem xet SlJsuy giam trong chAtluqng tin d\lng eua tirng khach hang tc;tingay I~p baocao. Trencas&nay
va vi~e cac khoan phai thu khaeh hang eua Nhom Cong ty co lien quan dSn nhi8u khaeh hang khae nhau, rui ro tin d\lngkhong bi t~p trung dang kS vao m9t khaeh hang nhAtdinh.
Tiin gui ngdn himgNhom Cong ty ehu ySu duy tri s6 du ti8n gui tc;ticae ngan hang duqe nhi8unguai biSt dSn 6 Vi~t Nam. Rui ro tin d\lng d6iv&is6 du ti8n gui tc;ticae ngan hang duqe quan Iy theo ehinh saeh eua Nhom Cong ty. Rui ro tin d\lng t6ida cua Cong ty d6iv&icae khoan m\le trong bang can d6i kS toan hqp nhAtehinh la gia tri ghi s6 nhu trinh bay trong ThuySt minh s6 4.NhomCong ty nh~ thAymue d{>t~p trung rui ro tin d\lng d6i v&itj8n gt'ringan hang la thAp.
Rui TO thanh khoan
Rui ro thanh khoan la rui ro Nhom Cong ty gi.iPkho khan khi thlJe hi~n cae nghia V\ltai ehinh do thiSu v6n. Rui ro thanhkhoan eua Nh6m Cong ty ehUySu phit sinhtir vi~e cae tai san tai ehinh va nq phiii tra tai ehinh co cae thai diSm dao hc;tn
Nhom Cong ty giam sat rui ro thanh khoan thong qua vi~e duy tri m{>tluqng ti8n mi.itva cae khoantuang duong ti~n va caekhoan yay ngan hang 6 mue rna Ban T6ng Giam d6e eho la du dS dap (rug eho cae hoc;ttdQngeua Nhom Cong ty va dS gi{unthiSu anh huang eua nhiing biSn dQngv8 lu6ng ti8n.
Bang du&iday t6ng hqp thai hc;tnthanh toan cua cae khoan nq phai tra tai chinh eua Nhom Cong ty dlJa tren cac khoan thanhtoan d" kiSn theo hqp d6ng tren co s6 chua duqe chiSt khAu:
sA cuAikyCac khoan yayPMi tra nguai banCac khoan phai tra, phai n{>pkhae va chi phi phai tra
C9ng
sA diu namCae khoan yayPhai tranguai banCae khoan phai tra, phai n{>pkhae va chi phi phai tra
C9ng
Til 1 namtro- xuAng
Tren 1 namd~n 5 nam C9ng
177.599.875.344295.000
11.912.458.528
189.512.628.872
177.599.875.344295.000
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231.161.062.30010.282.458
699.304.121
40.244.437.000 271.405.499.30010.282.458
699.304.121
231.870.648.879 40.244.437.000 272.115.085.879
Tili san dam baoNhom C6ng ty da sir d\lng tai san e6 dinh, hang t6n kho va eac khoan phai thu lam tai san thS chApeho cac khoan yay tc;ticaengiin hang thuang mc;ti(ThuySt minh s6 17).
Nh6m C6ng ty kh6ng n~m gift tai san dam bao eua mQtben khae vao ngay 31 thang 12 nam 2015 va ngay 31 thang 12 nam
2014.
ThuyStminh nay la mQtbQph~nhQ'Pth~mhva phai duqc dQccung vai Bao cao tai chinh hqp nhit 32
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--------------------------------------------------------- -
Cong ty c8 phfin Luoug Thl}"cThl}"cPh am Vinh LongS638 duong 2/9, phuong 1, TP VInh Long, tinh VInh LongThuy~t minh Bao cao tili chinh hqp nhat (ti~p theo)
Bao do tili chinh hQ'pnhatehoky k~ toan k~t thuc ngay31112/2015
43. TAl sAN TAl CHiNH VA NQ PuAI TRA TAl CHiNH (ti~p theo)
Gia tri h9]Jly cua cac tai san tai chinh va no phai tra tai chinhdiroc phan anh thea gia tri rna cong cu tai chinh co th@duocchuyen d6i trong rni}tgiao dich hien tai gifracac ben tharn gia, ngoai tnr tnrong h9]Jbat buoc phai ban hoac thanh ly.
Nhom Congty sir dungphirong phap va gia dinh sau d@tree tinh gia tri h9]Jly cua cac tai san tai chinh va no phai tra taichlnh:
• Gia tri h9]Jly cua tiSn rn~t, tiSn gui ngan hang, cac khoiin tuang duang tiSn va tiSn gui ng~n h?n, cae khoiin phiiithu khach hang va cac khoan phai thu khac, cae khoan phiii tra nguai ban, phiii tra khac va ng phai tra ng~n h?n khactuang duang v<'i'igia tri ghi s6 ella clla cac khoan rn\le nay do nhfrng eong e\l nay co ky h?n ng~.
• Gia tri hgp ly ella cae khoan vay duge u<'i'etinh bkg each ehilh khc1ulu6ngtiSn sir d\lng Hlisuc1thi~n t?i ap dl,mgcho eac khofmng co d~e di~m va thai gian dao h?n con l?i tuangtv. T?i ngay 31 thang 12 nam 2015, gia tri ghi s6 euacac khoiin yay khong co khae bi~t trQng ySu so v<'i'igia tri hgpIY.
44. s6 LI~U TUONG UNG
M('>ts6khoiin rn\lctuang (mg tren bao cao tai ehinh nam tru<'i'edii duQ'cphan lo?i l?i eho phu h9]Jv<'i'ieach trinh bay eua baoeao tai chinh nam nay.
45. cAc sT/ KI~N puAT SINH SAU NGAY KET THUC KY KE ToAN
Phan NgQe BinhKS toan truOng
Tr~n Thanh Hung
T6ng Giam d6e
Ph?ffi Thi CftrnNhungNguai l~p bi@u
Ngay 13 thang 01 narn2016
Thuy8tminh nay la mi}tbi)ph~nh9]Jthanh va phiiiduQ'cdQccimgv<'i'iBao cao tai ehinh h9]Jnhfit 34
