BAo CHINH (cHLrAOLrgC K|EM TOAN)cafefcdn.com/2018/bctc-hop-nhat-quy-4-2017-dakyso... · 2018-02-01 · COng ty C6 phAn Tqp dodn PAN THoNG TrN cHUNG coNG TY C6ng ty C6 phln Tdp doiin

BAo cAo rAr CHINH Hgp NHAr eui 4t2o17(cHLrAOLrgC K|EM TOAN)

COng ty C6 phin Tqp doin PAN

Ngay 31 theng 12 nem 2017

I/4(a\\ -r"

\

C6ng ty C6 ph6n TQp clodn PAN

MUC LUC

Th0ng tin chung

Bang can d6i k6 toan hop nhet

860 c6o k6t qua hoat dong kinh doanh hqp nhat

860 cao luu chuy6n ti6n tC hqp nhAt

Thuy6t minh b6o ceo tai chinh hqp nh6t

Trang

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COng ty C6 phAn Tqp dodn PAN

THoNG TrN cHUNG

coNG TY

C6ng ty C6 phln Tdp doiin PAN ("COng ty') la m6t cong ty c6 phan duoc thanh tap theo Luat Doanhnghiep crla Vigt Nam theo GiAy Chrlng nhan Odng ky Kinh doanh ("GCNDKKD') s6 0301472704 doSd K6 hoach Dau tu Thenh ph6 Hd Chi Minh c5p ngay 31 theng I ndm 2O0S va theo c6c GCNDKKDdidu chinh.

COng ty duqc niem y6t tai Sd ciao dich Chong khoen Thanh ph6 Hd Chi [/inh ("SGDCKHCM") theoGi6y ph6p s6 24412010/QD-SGDHCM do SGDCKHCM c6p ngay 18 theng 11 nem 2010.

Hoat dong chinh trong ndm hien tai cia COng ry va cac c6ng ty con ("Tap doan") la hoat dong n6ngnghiCp, thuc phAm vA c6c hoqt dong khac c6 liCn quan, thuc hien c6c hoat dong dau tu tei chinh v,cAc dich vU liCn quan khac.

C6ng ty c6 tru sd ddng ky tai L0 A1-9, Oudng VL3, KCN Wnh LOc 2, xa Long Hi6p, huydn B6n LLlc,tinh Long An, ViCt Nam. Ngodi ra, Cdng ty cdn c6 Chi nhenh tai tang 15, tda nha tCON4, 243A De LaThanh, phudng Leng Thugng, quin D6ng Da, thdnh ph6 Ha NOi, ViCt Nam.

HQI DONG aUAN TRI

Cac thanh vi6n Hqi ddng Quan tri trong nam va vao ngay lap bao cao nay nhu sau:

,Ia

,\

Ong Nguy6n Duy HungBd Nguy6n Thi Tri MyOng TrAn Dlnh LongBa Le Thi LC HengBa Ha Th! Thanh VanOng Nguy6n Van KheiOng Michael Sng Beng HockOng Ddng Kim Son

6ng TrAn Qu6c Khanhdng Nguy6n Duy HungOng Nguy6n Duy HungBd Nguy6n Thi Thanh HA6ng Nguy6n Duy Tuan

Chi tichPh6 chJ tichThanh vi6nThanh viCnThenh viCnThanh viCnThanh viCnThenh vien

BAN KIEM SOAT

Cec thanh viCn Ban KiAm soat trong nem ve vao ngay lap bao cao nay nhu sau:

BAN GAM OOC

Cac thanh viCn Ban Giam d6c trong ndm va vao ngay lap bao cao nay nhu sau:

Trudng banTrudng banThanh viCnThanh viCnThanh viCn

T6ng Gi6m D6curam ooc tar cnrnn

b6 nhi6m ngdy 3 th6ng 5 nem 2017tir nhiem ngay 3 thang 5 nam 2017

ti/ nhigm ngay 22 theng 4 nem 2017

Ong Nguy5n KhSc HiiQng Nguyen luan Anh

NGUOI OAI DIEN THEO PHAP LUAT

Ngudi dai dien theo phap luat cia C6ng ty trong nem va vao ngay lap bao c6o niy l2r ong Nguy6nDuy Hung - Chri tich HOi ddng Quan tri.

ong Nguy6n Khic Hii duqc ong Nguy6n Duy Hung riy quydn kf bao c6o tai chinh hgp nhat cho nemtai chinh k6t thuc ngay 31 th6ng 12 ndm 2017.

VND

Md s6 rAl slNThuy'tminh

Ngey 31 th6ng 12nem 2017

Ngey 31 theng 12ndm 2016

150151152153

200

210216

100

110111112

120121122

130131

132135136137139

110141149

220221222

227),4

230

232

240242

250,4)

260261

268269

tv.

l .

TAI SAN NGAN HAN

TiAn ve cec khoan tuong drreng tiin1. Ti6n2. Cec khoan tuong duong tian

Cii,c khoen deu ,u tei chinh ngin h?n'1. Chong kho6n kinh doanh2. Dp phdng giam giA ch*ng khoAn3. Dlu tu ndm gi* cl6n ngAy Ct6o hqn

Cec khoan phdi thu ngen h?n1. Phaithu kh6ch hang2. Tra trudc cho ngudi bdn3. Phei thu va cho vay ngrn han4. C6c khoen pheithu kh6c5. Du phong phaithu kh6 doi6. Tai san thi6u chd xi ly

Heng tdn kho'!. Hang tdn kho2. Du phdng giam gi6 hang 6n kho

Tei sen ngen h?n khCc'l Chi phi tra trudc ngSn han2. Thue gi5 trigia tang duqc kheu tru3. Thud va cdc khoen kh6c phaithu Nhe

nuoc

TAI SAN oAI HAN

Phel ahu dei hen1. Phei thu dai h?n khac

t at san co dlnn1 Tai sen c6 dinh h&u hlnh

Nguyen gidGi6 tri kh5u hao loy k6

2 TAi sAn.i dinh v6 hlnhNguyen giaGie tri kheu tri, loy k6

Bda lting sen diu tuNguyen giaGi5 tri khAu hao loy k6

Tei sen dO dang dei h?n'1. Chi phixay dung co ban dd dang

Cec khoen deu tu Gti chtnh del han1. Olu tu veo c6ng ty lien k6t2. Olu tu g6p v6n vao don vi khec

Tai sen dei h?n khec1. Chi phi tra trudc dai han2. Tai san thu6 thu nhap hoen lai3. Tai san dai han khac4. Lqi th6 thuong m?i

11

12

13

14

15

10

16

4

5

67

86,7,8

9

8

10

3.038.990.484.596

1.118.786.997.741651.286.997 .741467.500.000.000

51 1 .593.097.0926.6'17.680.849

(2.762.361.s3s)507.737.777.778

635.483.912.U0563.251.676.52743.061.136.249

60.442.380.995(32.532.988.818)

1.261.707 .O87

720.268.180.098738.491.581.938(18.223.101.840)

52.857,997.625'15.098.823.91637.590.584.703

168.589.006

2.960.018.397.246

150.955.000150.955.000

1.712.323.857.838806.991.734.047

1.521.607 .982.247\7'14 .616.248.2OO)

905.332.123.791948.524.044274(43.191 .924.483)

1.792.993.8984 .515.304 .012

12.7 22.310.114)

167.876.803.954167.876.803.954

296.078.779.814282.7 45.139.814

13.333.640.000

781.795.006.742257.760.284.230

10.086.042.97915.000.000

s13.933.679.533

2.0'15.037.785.280

557.790.021.387246.129.594.506311.660.426.881

tU3-714.523.32773.445.594.023(1.041.070.696)

371.310.000.000

435.351.166.933324.098.373.009

66.660.340.435200.000.000

54.415.644.883(10.739.660.040)

716.468.646

548.57 5.445.300556.508.757.6s6(7.933.312.3s6)

29.606.628.3338.133.902.354

20.762.2'18.244

710.507.735

1.745.656.907.304

215.020.N0215.020.000

668.384.161.211319.754.977.097583.130.949.640

(263.375.972.543)344.629.144.117369.473.620.846(20 .844.436.7 29)

1.996.6U.0134.515.304.O12

(2.518.669.969)

27.529.883.58927.529.883.589

464.020.399.3894s0.686.759.389

13.333.640.000

583.510.809.069'159. 176.090.459

6.059.001.864'10.000.000

418.265.7 16.7 46

270 TONG CQNG TAI sAN 5.999.008.881.842 3.760.694.692.584

C6ng ty C6 ph5n TQp clodn PANBANG CAN oOI KE ToAN HgP NHAT (cHuA KIEM ToAN)vao ngay 31 thang 12 nem 20'17

BO1-DN/HN

'/

l)

2

VND

MAso NGUON VON

Tnuydtminh

Ngey 31 thAng 12nAm 2017

Ngdy 31 theng 12nem 2016

300

31031'1

312313314315

412415418421421a

421b429

318319320

330

338341342

400

110411

411a

Ng PHA TRA

Nq ngin hen1. Phaitra ngudi ban ngrn h?n2. Ngudi mua tre tiAn trudc3. Thu6 ve cac khoiin phai nop Nha nudc4. PhaitrA ngudi lao dong5. Chi phl phaitre ngrn h?n

6. Doanh thu chua thuc hren ngin han7. Phei tre ng5n han khec8. Vay va nq thue tai chinh ngSn han9. Quy khen thudng, phuc lqi

v6N cHU sd HOU

V6n chi s& htat1. V6n c6 phln- Ci phi6u phi th6ng c6 quydn bi6u

quy6tThing du v6n c6 phAnC6 phi6u quYOuy deu tu va phet tri6nLqi nhuan sau thu6 chua phan ph6iLNST ch@ phen ph6i lly kd ddn cu6inem hJtcLNST chw phen ph6i nem nay

LEi lch c6 d6ng khOng ki6m so6t

D.

. Nq dei hen1. Phaitra dai han khec2. Vay va nq thue tai chinh dai hen3. Thu6 thu nhap hoan lai phai tra4. Du phdng phaitre dai han

2.3.4.5.

18

'19

2117

2117

22

r.834.575.550.72't

1.100.710.069.317264.249 .203.101130.28't.537.68432.399.558.41858.157.905.677

163.988.880.909337.530.000

29.5U.856.142681.935.013.734

39.775.583.652

133.865.181 .4045.832.302.232

236. '160.625.455169.408.506.41422.464.O47.303

4.164.433.331.'t21

1.164.433.331.1211.177.236.300.000

'1 .'1 77.236.300.0001.021.071.143.351

(561.000.000)128.226.531.546389.734.'102.858

179.317.987.321210.416.115.537

1.448.726.253.366

838.018.552.374

757.803.881.O39109.826.77 0.94246.953.315.81315.429.682.2174'1.938.086.795

9.932.926.76670.730.000

27.136.822.165476.289.699.954

30.225.849.387

80.211.668.3351.371.641.063

12.206.579.47 I57 .102.507.9A7

9.533.939.814

2.922.676.140.210

2.922.676.110.2101.023.724.970.O00

1.023.724.970.0001 .021 .071 .143.351

(561.000.000)95.275.044.8U

't79.317.987.321

36.789.665.713142.528.321.608603.847.994.674

u0 TONG CQNG NGUON v6N 5.999.008.88 t.842 3.760.694.692.584

COng g C6 phAn T?p dodn PANBANG cAN oor KE roAN Hqp NHAr (cHuA K|EM ToAN) (ri6p rheo)vao ngay 3l theng 12 n{m 2017

Ngudi lap

BO,I-DN/HN

L1

3j

z

Ngudi pho duyet

/

NsryilTrgn A"hGiem d6c Tai chinh

V0 Thi Lan AnhKd toan trudng

Ngay 30 thang 1 nam 2018

ic Hdiuoc

VND

Ma s6 CHITIEU Thuy6tminh

Ki bdo c4o Loy k6 tit deu ndm d6n cu6i xj,bô cô

QUv 4/2017 QUv 4/2016 Ndm 2017 Ndm 2016

01

02

10

1'l

20

21

22

24

25

26

30

31

32

40

50

51

52

60

70

1. Doanh thu b6n hdng vicung cip dich vu

2. Cdc khoin gidm tru doanhthu

3. Doanh thu thuAn vO binhing vi cung cAp dich vq

4. Gi6 v6n hdng b6n vi dichvu cung cap

5. Lqi nhuin OQn v6 Uanhing vA cung c6p dich vq

6. Doanh thu ho4t tlQng tiichinh

7. Chi phi tAi chinh

8. Lai tU c6ng ty li€n k6t

9. Chi phi b6n hing

10. Chi phi quin lf doanhnghiQp

'l 1. Lqi nhuan thuAn tir hoatdQng kinh doanh

12. Thu nhip kh6c

13. Chi phi kh6c

14. (L5) lsi nhuin khdc

15. T6ng lgi nhufn trudcthu6

16. Chi phi thuC TNDN hiQnhinh

17. Thu nhap thuC TNDNhoin lai

18. LEi nhu?n sau thu6 TNDNTrong d6:18.1. Lqi ich cla cdc cd d\ngkhOng ki6m sodt1 8.2. Phin thuQc vA cdc cdd6ng cia cdng ty me

19. L5i co bin tr6n c6 phi6u

23.',|

23.1

23.1

24

23.2

25

22.4

26

26

(1

1.452.234.467.106

(20.473.294.997)

1.431 .761.172.109

| .021 .931 .340.557)

409.829.831.552

25.359.939.7't7

(10.891 .743.715)

8.405.432.961

(1 70.691 .572.61 1)

(141 .834.633.370)

120.'t77.254.534

18.194.057.280

(26.373.845.004)

(8.179.787.724)

1 1 1 .997.466.810

(19.144.930.801)

4.473.664.841

97.326.200.850

60.204.520.833

37.121.680.017

315

809.967.968.830

(24.758.928.515)

785.209.040.31s

(569.1 97.690.1 25)

2'16.01 1.350.190

17.101.617,711

(18.980.480.105)

1 5.689.743.310

(63.646.492.923)

(74.086.187 .777)

92.089.550.406

(1 .346.376.441)

('t.346.376.441',)

90.743.173.965

(1 1 .031 .073.987)

2.997.624j02

82.709.724.080

26.118.600.632

56.591.123.448

558

4.176.434.064.9',t3

(1 01 .s32.243.1 35)

4.074.901 .821 .778

(3.137.452.742.560)

937.449.079.218

325.005.709.246

(41.727.360.094)

21 .907.429.56s

(360.699.476.730)

(341 .966.007.1 99)

539.969.374.006

32.543.274.754

(30.519.57s.041)

2.023.699.713

541 .993.073.719

(44.41 3.159.730)

3.814.898.582

501 .394.812.571

130.141.118.996

371.253.693.575

3.1 54

2.867.676.779.48s

(1 14.31 1 .078.41 1 )

2.753,365.701.074

(2.110.896.283.279)

642.469.417.795

181 .091 .055.757

(61 .122.977 .'.t71)

40.814.313.827

(172.6ss.209.337)

(250.763.777.424)

379.832.823.447

7.623.9',t3.201

(2.305.265.840)

5.3'18.647.36'l

385.'l 51 .470.808

(50.899.539.456)

2.148.706,714

336.400.638.066

79.413.677.568

256.986.960.498

2.332

Cong ty C6 phAn TQp dodn PAN BO2-DN/HNBAo cAo KEr ouA HoAT ooNG K|NH DoANH Hgp NHAr ouY 4t2017 (cHuA K|EM ToAN)cho nam tdi chinh k6t thUc ngdy 31 thdng 12 ndm 2017

VU Thi Lan Anh16 toan tru&ng

Ngiy 30 th6ng 1 ndm 2018

Ngudilfp

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Nguoi phe duyQt

Gi5m d6c Tdi chinh

@

VNDMe s6

CHI TIEU I nuyetminh Ndm nay NAm tubc

01

02

0304

0506

08

1011

1213

14

16

17

20

22

23

24

25

26

27

30

I. LUU CHUYEN TIEN TI.P

HOAT OQNG KINH DOANHLqi nhuen trudc thu6Di6u chinh cho cec khoen:

KhAu hao TSCD hou hinh vahao mon TSCO vO hlnhTrich lap (hoan nhap) du phongL6 chenh lech ti gie h6i doaido danh gie lei cac khoan muctiAn tO c6 g6c ngoai tgLai ti] hoat dong dlu tuChi phl lei vay

Lgi nhufn tu hoet dong kinhdoanh truoc thay d6i v6n luudQng

(Teng) giam cAc khoan phai thu(T5ng) giam hang tdn khoGiam (teng) cAc khoin phdi trdTeng chi phi tre tru6cGiam (tang) chung khoan kinhdoanhTien lai vay da traThu6 thu nhap doanh nghiepara nopTiAn thu khec ta, hoat dongkinh doanhTiAn chi khac cho hoat dongkinh doanh

Luu chuyAn tidn thuin lir hoqtalong kinh doanh

II. LUU CHUYEN TIEN TI.f HOATDQNG DAU TUTiAn chi tt6 mua slm, xay dungTSCO va cec tai san dai hankhacTiAn thu tu thanh ly, nhuqngban TSCO va c6c tai san daihan khacTiAn chi cho vay, mua cac c6ngcu ng cia don vi kh6cTiAn thu hdi cho vay, ban laicac cong cu nE crla don vi khecTidn chi dAu tu g6p v6n vdodon vi khacTi6n thu hdi dAu tu g6p v6n vAodon vi khecTiAn thu lei cho vay, c6 tuc vilqi nhuan dugc chia

Luu chuy6n tidn thuAn srl dgngvio hoSt dQng diu tu

541.993.073.719

145.663.802.31823.499.599.400

2.063.790.177(345.448.925.948)

26.006.903.698

393.778.243.364(162.219.853.442)

(90.022.923.586)238.793.063.613(8.897.485.498)

6'1.503.603.578(20.'t84.',t02.957)

(38.974.892,81 1)

5.180.566.687

(57.660.726.909)

321.295.492.039

(475.187 .972.741\

22.958.783.976

(2.446.724.133.325\

2.888.505.926.305

(302.081.256.014)

14.221.s23.425

70.124.600.871

e2a182.527.5031

385.151.470.808

100.231.673.611(1 I .367.657.904)

2.894.982.094(215.256.979.839)

23.692_479.268

285.345.968.03830.871.345.51 I

't78.629.949.767( 100.844.1 19.1 14)

(4.459.885.456)

(66.484.140.394)(22.936.767.2'.t4)

(47.355.813.376)

(49.806.616.633)

202.959.92',t.'t29

(139.564.382.990)

12.232.420.504

(3.005.238.561 .922)

2.636.999.280.961

(31.247.049.003)

'l 00.388.792.370

88.30't.994.878

(338.127.505.202)

COng ty C6 phAn TQp dodn PAN

BAo CAo Luu cHUyEN TrEN Te Hgp NHAT euY 4/2017 (cHr.fA KIEI/I roAN)cho nem tai chinh k6t th0c ngay 31 thang 12 nem 20'17

BO3.DN/HN

t_

C

I,.

I

5

Cong ty C6 ph6n Tip dodn PAN

BAo cAo luu cnuvEru rrEru rEcho nim tii chinh t<6t tnr:c ngiy 31

uop NnAr euY 4t2017 (cHun xrEnrrth6ng 12 ndm2017

BO3.DN/HN

TOAN) (ti6p theo)

VND

MEso

CHiTIEU Thuy6tminh Ndm nay Ndm truvc

31

32

333436

40

50

60

61

70

III. LI,.I'U CHUYEN TIEN TI.P

HOAT DQNG TAt CHINHTidn thu tu ph6t hinh c6phi6u, nh?n v6n g6p crla chisd h0uTidn mua lai c6 phi6u crladoanh nghiQp d6 ph6t hdnhTidn thu tu di vayTiBn chi tri nE g6c vayc6 toc di trA cho c6 dong thi6us6

Luu chuy6n ti6n thuin tir (s&dung viro) ho4t dQng tiri chinh

Luu chuy6n ti6n thuin trongnim

Tidn vir tuong duong tidn dAunim

Anh hudng c0a thay d6i tli gi6h6i do6i quy tt6i ngoqitg

Ti6n vi tuong duong tidn cu6inim 4

293.131 .726.091

2.339.569.072.193(2.136.851 .364.13s)

(29.269.467.350)

466.579.966.799

559.692.931.335

557.790.021.387

1.304.045.019

1.118.786.997.741

14.868.000.000

(561.000.000)1.601.705.672.427

(1.652.392.998.555)

(36.380.326.128)

(171 .s47 .910 .2011

729.091.664.588

246.267.000

557.790.021.387

Nguoi l6p

V0 Thi Lan AnhK6 to6n trudng

Ngdy 30 th5ng 1 nim 2018

Nguy6n TuAn AnhGiSm d6c Tdi chinh

ic HdiD6c

COng ty C6 phAn TQp dodn PAN BO9.DN/HN

THUYET MINH BAo cAo TAI CHINH HoP NHAT oUY4/2017 (cHuA KIEM ToAN)cho nem tai chtnh k6t thUc ngay 31 thang 12 nem 2017

1. THONG TIN CONG TY

C6ng ty Cd phAn Tap doan PAN ("COng ty') la mot c6ng ty cd phAn ttuEc thanh lap theo LuAtDoanh nghiep crla ViCt Nam theo GiSy Chung nhan Oang ky Kinh doanh ('GCNEKKD") s6O3O14727O4 do Sd K6 hoach Dlu tu ("SKHOT') Thanh ph6 Hd Chi Minh cAp ngay 31 th6ngI nem 2005 va theo c6c GCNOKKD diau chinh.

Cong ty dugc niem y6t tai Sd ciao dich Chong khoan Thanh ph6 Hd chi MinhcsGocKHcM) theo Giay ph6p s6 244I201,/Qo-SGDHCM do SGDCKHCM cap ngay 18thang11nem2010.

Hoat dong chlnh trong nam hign tai crla COng ty va cac c6ng ty con ('Tap doan') la thuc hignc6c hoat dong nong nghiep, thuc phAm vi c6c hoat d0ng kh6c c6 lien quan, deu tu tai chlnhva cec dich vU lien quan kh6c.

Cong ty c6 tru sd deng ky tai L0 A1-9, Ouong VL3, KCN \fmh Loc 2, xe Long Hiep, huyenB6n Lrlc, tinh Long An, Vigt Nam. Ngoai ra, COng ty cdn c6 Chi nhanh tai teng 15, tOa nhalCON4, 243A ge La Thanh, phudng LAng Thugng, quan g6ng Oa, thdnh ph6 Ha Noi, VietNam.

56 luqng nhan vien cria C6ng ty va cec c6ng ty con ('Tap doan') t?i ngay 31 thang 12 nem20T7 B 4.237 (ngay 31 theng 12 nem 2016:2.104\.

Co ciu td ch(rc

Cong ty c6 2 c6ng ty con sd hou trpc ti6p va 13 c6ng ty con sd hou gien tep dugc trinh baynhu sau:

TOn c1ng ty T, E Ti G Dia chi Ngenh nghd kinhlqi ich bi6u doanh

(%) quy6t(%)

C6ng ty con sd h(ru trpc ti5p

Cong ty C6 phAn 99,99 99,99 LO A1l1-9, Oudng VL3, Khu c6ng San xuAt va phanThlrc phem PAN nghiep \rmh LOc 2, Xe Long Hiep, ph6ithuc ptrAm

CPAN FOOD) Huy€n B5n Lfc, Tinh Long An,Mgt Nam

COng ty C6 phAn 81,92 81,92 TAng 15, tda nha |CON4, 2434 N6ng nghigpPAN Farm ('PAN Oe La Thanh, phudng LAngFARM) Thugng, quan O6ng Oa, thanh

ph6 Ha Noi, Viet Nam

rt.

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C6ng ty C6 phAn Tdp dodn PAN BO9.ON/HN

THUYET M|NH BAo cAo TAt cHtNH Hgp NHAT OUY 4/2017 (CHL/A K|EM ToAN) Ci6p theo)cho nem tai chinh k6t thrlc ngay 31 thang 12nam2017

1. THoNG IN CoNG w (ri6p theo)

Co cdu td chdr (ti6p theo)

Ten cdng ty Ti t0 Ti tQ

lqi tch udu(/") qry6t

(%)

Dia chi Ngenh nghd kinh doanh

COng ty con s& hou giSn ti6p

C6ng ty C6 phen ,4Gi6ng cay tr6ngTrung UongfNSC',)

Cong ty C6 phlnPAN-SaladBowlfPANSALADBOWL)

Cong ty cd phAnGi6ng CAy kdng HaTav

75 56 1 Luong Oinh Cia,Phudng Phuqng Mai,

Quan D6ng Da, Thanh ph6Ha Noi, vigt Nam

52,3 63,8 Th6n Tan Lap, xa Tan Van,huyen Lam Ha, tinh Lam

Ddng

53,8 Ba La, Phudng Phi Lem,Quan Ha OOng, Thanh ph6

Ha Noi, Vigt Nam

90 KM 943, Qu6c lO 'lA, XaDien Thing 8ic, Huyen

Oign Ban, Tinh OuangNam, ViCt Nam

74,9 S6 282 dudng LC van Si,Phudng 1, Quan Tan Blnh,

Thanh ph6 Hd chi Minh.

83,7 Quan Tan Binh, Thanh ph6Hd chi Minh

'100 X6m 2, Xa Nhan Khang,Huygn Ly Nhan, Tinh Ha

Nam, ViCt Nam

80,5

72,8 Xa Tan ThAnh, HuyenChau Thanh, Tinh B6n Tre,

Vigt Nam

80,5 56 818 eu6c tO 62,Phudng 2, Thenh ph6Tan An, Tinh Long An,

Vigt Nam.

99,95 L6 41/1-9, Oudng VL3,Khu cong nghiep Vinh Loc

2, xA Long Hiep, HuyenB6n Llic, Tinh Long An,

Vigt Nam.

Nghien cuu, chen tao, sdn xuAt,kinh doanh va xuat nhap khau c6c

loai gi6ng cay tr6ng nOng, Iamnghigp; san xue! kinh doanh, xu6t

nhap kheu cac loai nong san vavat tu nong nghiep

Sen xu5t ve kinh doanh rau vahoa

Sen xurt, kinh doanh c6c loaigi6ng ciy trdng vA cung cdp dich

vv kho van

Cung c5p dich vU trdng trat, bdnbu6n n6ng, lam san, nguyen vatligu va dong vat s6ng, ch6 bidn

nOng lam san, mua b6n vat tuphqc vu ndng nghigp.

Nghien cou, san xuet, kinh doanh,va xu6t nhap khSu gi6ng cey

trdng cac loaa.

San xu6t mey n6ng nghigp, lamnghigp; mey ch6 bi6n thrxc phAm,

dd u6ng; soa chra, bao dudng velrp dat may m6c thi6t bi.

Sen xu6t, kinh doanh cec loaiduava rau qua n6ng sdn cao c6p phuc

vU noitieu va xuSt kheu; nghiencuu ung dung, deo tao, chuyen

giao dich vu ky thuat nong nghigp

olu tu gia c0ng, s6n xuAt, ch6bi6n, kinh doanh, xu6t nhapkhau va dich vu trong ngenh

hang nong sen, thiy sdn, luonglh\rc, thuc pham.

san xu5t, ch6 bi6n, mua b6nb6nh keo, thuc u6ng c6 cdn,

sua dau nanh, nudc giei khat,c6c san phem tr? thit, hai san,

c6c san phem nong nghigp khAcva kinh doanh bet dong san

Cong ty C6 phan s5,3Gi6ng cey tdngTrung uong QuangNam

COng ty C6 phln 46Gi6ng cAy trdngmiln Nam

Cong ty Cd phen 51,5Co khi Gi6ng caytrdng Midn Nam

COng ty C6 phan 61,4OAu tu va Phat tri6nn0ng nghiep c0ngnghC cao Ha Nam

c6ng ty C6 phAn 72,8xult nnap rnAuThUy sen BAn Tre(ABT')

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33,1

c6ng nghg cao.

Nu6i trdng, ch6 bi6n va xu6t khauthiy san; ch6 bi6n th0c en gia

sric, gia c)m vAth0y san

C6ng ty C6 phAnch6 bi6n Hang xu6tkheu Long An

C6ng ty C6 phAn 99,95Ch6 bi6n ThucphAm PAN

COng ty C6 ph6n TQp dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAt CHINH Hgp NHAT eul 4t2017 (cHuA K|EM ToAN) (ti6p theo)cho ndm tai chinh k6tthUcngay3l theng 12 nem 2017

r. THONG rN CONG w (ii6p theo)

Co c{u td ch(rc (li6p lheo)

T6n c\ng ty Ti E TY le Dia chl Ngenh nghd kinh doanhtqi lch bi6u

("/") suyet(%)

C6ng ty con s& hai,u gi6n ti6p (ti6p theo)

COngTyC6Phln 50,06 50,07 433 L, Thudng Kigt, San xu6t, mua ban cec sen phrmBibica ("BBC') Phudng 8, Quan Tan Binh, dudng, b6nh keo, nha, ruqu

Thanh ph6 Hd chi Minh, (thrc u6ng c6 cdn), bot dinhVigt Nam duong, soa va cac sen pham li,

s0a, sira dau nanh, nuoc gieikhet bot giai khat (khong san xu6t

taitru s0 Cong ty) va kinh doanhbrl dong san

C6ngTyTNHH 50,06 lOO KhuC6ngnghiepMy Sen xuAt, mua bancacsdn phlmMry Bibica MiAn Phu6c l, B6n Cat. Binh dudng. banh k9o, nha, bot dinhO6ng Duqng duong. sua va cac sdn pham tu

s0a, soa dau nanh, nuoc giaikhat, bot giai khrt va cec loai thuc

phem khac

CongTyTNHH 50,06 100 Khu Cdng nghiep Ph6 N& Sanxu6t, mua b6nc6csen phamBibica Midn Bic A, Tinh Hung Yen dudng, banh kgo, nha, bot dinh

duong, sira ve c6c sen pham Usoa, s*a dau nanh, nudc giAi

khAt, bot giai kh6t

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THUYET M|NH BAo cAo TAr CHINH Hgp NHAT ouv 4/2017 (cHLrA K|EM ToAN) (ti6p theo)cho nem tai chinh k6t th0c ngay 31 thang 12n,lm2017

2. co sO TRINH BAY

2.1 Chudn myc vd chd ifi k6 todn dp dtrng

860 cao tei chinh hqp nhAt cia Tap doan duqc trinh bAy biing ddng Vigt Nam ("VND") phi,hqp vdi Che dO ke toan doanh nghiep Vigt Nam va cic Chuan muc K6 to6n Viet Nam do BOTai chinh ban hanh theo:

> Quy6t dinh s6 149/2001/QO-BTC ngay 31 thang 12Chuan muc K6 toAn ViCt Nam (Oqt 'l);

> Quy6t dinh s6 165/2002/QD-BTC ngay 31 thang 12ChuAn mr,rc K6 to6n Viet Nam (Dqt 2);

nem 2OO'l vd viPc ban hAnh b6n

nAm 2002 vd viec ban hanh sau

> Quy6t dlnh s6.234I2003/QO-BTC ngay 30 thang 12 nam 2OO3 vd viec ban hanh sauChuan muc Ke toen Viet Nam (Oqt 3)i

r Quy6t dinh s6 12I2005/QO-BTC ngay 15 theng 2 nem 2OO5 vg viec ban hinh s6u ChuAnmgc KA toan Viet Nam (Oqt 4); va

> Quy6t dinh s6 1OO/2005/QO-BTC ngay 28 |.heng '12 nam 2OO5 vA vigc ban hanh b6nChuan mgc K6 toAn Vigt Nam (Oqt 5).

Theo tl6, bdng can d6i k6 toan hgp nh6t, b6o cao kgt qua hoat dong kinh doanh hqp nhAt,b6o cao luu chuy6n tidn te hqp nhAt va c6c thuy6t minh beo ceo tai chinh hqp nhet duqctrinh bay kam theo va vigc s& dpng cic beo c5o nay khOng danh cho cac d6i tuqng khongdugc cung c{p c6c thong tin vA cec thrl tuc va nguyen tic vi th6ng le k€ toan tai ViCt Namva hon noa khong duqc chi dinh trinh bay tinh hinh tai chinh, k6t qua ho?t dong kinh doanhvi luu chuyan ti6n te theo cac nguyen tic va thong le k6 toan dugc ch6p nhan rong rai d c6cnudc va lanh th6 khac ngoai ViCt Nam.

2.2 Hinh thirc s6 k6 totn 6p dltng

Hinh thr?c s6 k6 toan duEc ap dung cia COng ty la Nhat ky chung.

2.3 Nien d0 kd benNien dO k6 toan cl]a Tap doan ep dung cho viec lap b6o cao tai chinh hgp nhAt bit dau vaongay 1 thang 1 va kgt thric vao ngay 31 theng 12.

2.4 Don v! tidn G k6 todn

Bao cao tai chinh hEp nhet afuqc lap b6ng tlon vi tiBn tO sr) dung trong k6 to6n cia Tap doanIA VND.

2.5 Co sd hgp nhdt

Bao cao tai chinh hqp nhat bao gdm cec bao c6o tai chinh cia COng ty va cac cong ty concho nem tai chinh k6t thuc ngay 31 thang n nem 2017 .

Cac cong ty con dugc hop nh6t toen bO kg tU ngay mua, la ngay Tap doan thgc su nimquy8n ki6m soet cong ty con, va ti6p tqc dugc hqp nh6t cho d6n ngay Tap doan thqrc suchAm dut quyAn ki6m soet d6i voi cong ty con.

Cec beo cao tai chinh cia cec cong ty me va cong ty con srl dung dE hgp nh6t duqc lap chocr:rng mot ky k6 toen, va dugc ep dung cac chinh sach ke toen mot cach th6ng nhat.

56 du cac tei khoan ten bang can d6i k6 toan gioa cac don vi trong ci,ng Tap doan, cac giaodich noi b0, cac khoan lai hoac 16 noi b0 chua thuc hien phet sinh tu cac giao dich nay duqcloaitn, hoan toan.

Lgi ich cia c6c c6 tt6n9 thi5u s6 la pnAn lgi ich trong lai, hoic 16, va trong tai sdn thuln crlacong ty con kh0n9 dugt n6m gio bdi Tap doan va dugc trinh bay rieng biet tren beo ceo k6tqua hoat dong kinh doanh hqp nhAt va dugc trinh bay rieng biet vdi phAn v6n cho sd houiua cac c6 aong cia cong ty m9 trong phan v6n chi sd hou tren bang can d6i k6 toan hqpnhAt.

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rHuy€r M|NH BAo cAo TAr cHiNH Hgp NHAT auY 4/2017 (cHuA K|EM ToAN) (ti6p theo)cho nem tai chinh k6t thuc ngay 31 th6ng 12 nefi 2017

3. cAc CHINH SACH KE ToAN cHU YEU

3.1 TiAn vd cdc khoen Upong itootlg lL,en

TiAn va cac khoen tuong tluong tiAn bao gdm tiAn mat tai quy va tien g&i ngan hang, ceckhoin ttlu tu ngtn han c6 thdi han g6c kh6n9 que ba thang, c6 tinh thanh khoan cao, c6 khanang ctruyBn C6i O5 dang thanh cAc lugng tien xec dinh va kh6ng c6 nhiAu rrii ro trong chuy6nd6i thanh tiln.

3.2 Hdng tdn kho

Hing tdn kho dugc ghi nhan theo gi6 thAp hon gi0a gi5 thanh OE Oua m6i sin phAm tt6n vitri va digu kign hien tai va gia tri thuan c6 thg thuc hign duqc. Gi6 tri thuAn cO th6 thuc hienduqc la gia ban uoc ilnh cria hAng tdn kho trong didu kign kinh doanh binh thudng tru chiphi udc tinh dA hoan thanh va chi phi ben hang uoc tinh.

Tap doan ap dung phuong phep kA khai thudng xuyen de hach toan heng tdn kho vOi gia triduqc xec dinh nhu sau:

Nguyen vat lieu, hang h6a - chi phi mua theo phuong phep binh quln gia quyBn.

Thinh phAm va chi phi san - gia v6n nguy€n vat ligu va lao dong tnpc ti6p cong chi phixu6t, kinh doanh dd dang sin xuSt chung c6 lien quan dugc phan b6 dua tren m0c

tlo hoat dong binh thudng theo phuong phep binh quan gia

DV phdng giem gi6 hdng tdn kho

Du phong cho hAng tdn kho dugc trich lap cho phAn gie fi du ki6n bi t6n th5t do cac khoansuy giam trong gia ki (do giam gia, hu hdng, k6m ph5m chAt, l6i thdi v.v.) c6 th6 xiy ra d6ivOi nguyen vat ligu, thanh phAm, hing h6a tdn kho khec thuoc quyen sd hou crla Tap doandua tron blng ch0ng hqp lf vd sr,r suy gi6m gia tri tai ngay k6t thuc ky ke toan.

56 teng hoac giam khoan dU phdng giam gia hang tdn kho duqc hach toan vlo gi6 v6n hingbAn trong bao cao k6t qua hoai dQng kinh doanh hqp nhAt.

3.3 Ctic khoin phii thu

Cec khoan phai thu dugc trinh bay trCn beo ceo tai chinh hqp nh6t theo gie tri ghi s6 c6ckhoan phai thu tu khach hang va phai thu khac sau khi c3n tru cac khoan dV phong duqc lapcho cac khoan phai thu kh6 doi.

Du phong ng phai thu kh6 ddi th8 hign phAn gia tri cia cac khoen phai thu ma Tap doan duki6n khong c6 kha ndng thu hdi tai ngay k6t thuc ky k6 toan. Tang hoac giam s6 du tai khoandu phong dugc hach toen vao chi phi quan ly doanh nghiep trong n6m tren b6o cao k6t quehoat dong kinh doanh hqp nhet.

3.4 Tei sen c6 dlnh h&u hinh

Tai sen c6 dinh hou hlnh duqc thg hign theo nguyen gi5 tru di gia tri khAu hao l[y k6.

Nguyen gie tai sin c6 dinh bao gdm gie mua va nhong chi phi co lien quan trqc ti6p tt6n vigcdua tai san vao trang ihei s5n sang hoat dOng nhu dr,r ki6n.

Cac chi phi mua slm, ning cAp vi tt6i mdi tai san c6 dinh duqc ghi tang nguyen gia cia taisdn vA chi phl bao tri, s&a choa duqc h?ch toan vao beo ceo k6t qua hoat dong kinh doanhhqp nh6t khi phet sinh.

Khi tai san c6 dinn nou hinh duqc ban hay thanh ly, nguyen gia va gi6 tri khiu hao l0y k6dugc x6a s6 vi cdc khoan lai 16 ph6t sinh do thanh ly Bi san dugc hach toan vao b6o caok6t qua ho?t dong kinh doanh hqp nhAt.

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rHUyeT M|NH BAo cAo TAr cHiNH Hqp NHAT euv 4/2017 (cHuA K|EM ToAN) (ti6p theo)cho ndm tai chinhk6tthucngay3l thAng 12 nem 2017

3. cAc CHINH sAcH KE ToAN cHU yEU (ri6p rheo)

3.5 Tei sen c6 dinh vo hinh

Tai sen c6 dinh v6 hinh dugc ghi nhan theo nguyen gie trrr di gia tri kheu tru loy k6.

NguyCn gia tai san c6 dinh vO hinh bao gdm gie mua va nhong chi phi c6 lien quan truc ti6pd6n viCc dua tai san vao s0 dung nhu dqr ki6n.

CAc chi phi nang cAp va d6i mdi tai san c6 dinh vo hinh duqc ghi tang nguyCn gia cia tai sanva cec chi phi khac duEc hach toan vao bao ceo k6t qua hoat dong kinh doanh hEp nh6t khiphat sinh.

Khi tai san c6 dinh vO hinh dugc ban hay thanh ly, nguyon gie va gia tri kheu ti/ l[y ke duqcx6a s6 va cec khoan lai 16 phet sinh do thanh ly tai san dugc hach toan vao beo cao k6t quahoat dong kinh doanh hqp nhet.

Quydn sit dung ddt

Quydn srl dung dat duqc ghi nhan nhu tai san v6 hinh khi Tap doan dugc cAp giAy ch0ngnhan quydn sr) dung tt6t vd n6u itugc si dqng cho mqc dich san xuAt, kinh doanh hay chothue. Nguyen giA quyan sr) dr,rng d6t bao gdm tet ca nh0ng chi phi c6 li€n quan tryc ti6p d6nvi6c dua dAt vao trgng th5i s5n sAng d6 sir dung. Quydn st} dung dat voi thoi gian sl} dungkhong thoi han thi khOng khAu tri/.

TiAn thu6 d6t ka trudc cho c6c hgp ddng thu€ det c6 hieu luc truOc nem 2003 vd duoc c6pGiey chong nhin quyan s& dung det duqc ghi nhan la tAi san c6 dinh vO hinh theo quy dinhcria Th6ng tu s6 4512013/TT-BTC do BO Tai chinh ban hanh vao ngay 25 theng 4 ndm 20'13huong dan ch6 66 quin lf, sr) dr,rng va trich kh6u hao tai san c6 dinh.

3.6 Khdu haovd hao mdn

KhAu hao tAi sin c6 dinh hou hinh va hao mdn tai san c6 dinh vO hinh duqc trich theo phuongphap kheu hao dudng theng trong su6t thdi gian hou dung udc tinh crla cac tai san nhu sau:

Quydn sr) dung d6tNha coa va vat ki6n tnlcMay m6c va thi6t biPhuong tien van taiThi6t bi van phongBin quydnPhAn mdm miy tinhKhec

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5 nem3 nim

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C6ng ty C6 ph6n TQp dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr cHiNH Hgp NHAT eu! 4t2017 (cHuA K|EM ToAN) (ti6p theo)cho nam tai chinh k6t thUc ngay 31 thang 12 nem 20'17

3. cAc CHINH sAcH KE ToAN cHti YEU (ti6p theo)

3.7 Bit itang sln deu tueAt oong sdn dau tu dugc ttr6 nien tneo nguyen gia bao gdm cd cac chi phi giao dich lienquan tru di gia tri kh6u hao liiy k6.

C6c khoin chi phi li6n quan ddn bet dong san dau tu phat sinh sau ghi nhan ban deu dugchach toen vao gie tri cdn lai cia b5t dong san dlu tu khi C6ng ty c6 kha nSng thu dugc caclEi ich kinh te trong tuong lai nhilu hon mu,c hoat dong dugc danh gia ban dlu crla bat aongsin dAu tu d6.

Khlu hao b5t dong san dAu tu dugc trich theo phuong ph6p khAu hao dudng thing trongsu6t thdi gian hcru dung uOc tlnh cia cac b5t dong san nhu sau:

Quydn st} dung dAtNha c0a, vat ki6n trlcTai san kh6c

Bat dong san dAu tu kh6ng cdn dugc trinh bay trong bing cAn d6i k6 toan hqp nhat sau khid5 bin hoic sau khi bAt dong san deu tu de kh6ng cdn dugc sr) dung vd x6t thSy khong thuduqc lgi ich kinh t6 trong tuong lai tu vigc thanh ly bet dong sin dAu tu d6. Chenh lech gioatidn thu thuAn ti? viec ben tai san voi gia tri c6n lai cia bat dQng sdn dAu tu duqc ghi nhinvao k6t qua hoat dong kinh doanh hgp nhAt trong ky thanh l),.

Viec chuy6n tu bAt ttQng sin chri sd hou sir dung hoac hang tdn kho thanh bAt ttong sin oAu

tu chi khi c6 su thay ddi vd muc dich si dung nhu trudng hEp chi sd hou chAm dut s[r dungtai san d6 va b5t dau cho ben khac thue hoat dong hoac khi k6t thuc giai doan xay dvng. Viecchuyan tU bAt dong sin dAu tu sang bAt dong san chrl sd hou sir dung hay hang tdn kho chikhi c6 su thay ddi vd muc dich st) dr;ng nhu cAc trudng hgp chti sd hou bet deu su dung tdisan nAy ho{c b5t d}u triSn khai cho muc dich ban. Vigc chuygn tu bet dong san deu tu sangbAt dong san chi sd hou sr) dung hoic hAng tdn kho khong lam thay d6i nguyen gia hay giatri cdn lai cia brt dong san tai ngey chuyen ddi.

3.8 Chi phi iti vay

Chi phi di vay bao gdm lii tign vay vd cec chi phi khac ph6t sinh li6n quan truc ti6p d6n c6ckhoan vay cia Tap doan va dugc hach toan nhu chi phi phet sinh trong ky khi phat sinh.

Chi phi di vay dugc hach toan nhu chi phi phet sinh trong ki'ngoai tru cac khoan dugc v6nh6a nhu theo noi dung coa doan ti6p theo.

Chi phi di vay li€n quan trrrc ti6p d6n viQc mua s5m, xey dung hoAc hlnh thinh mOt tdi sincu th6 cAn cO mot thdi gian drl dai 6E c6 thd dua vao si] dung theo muc dich dinh trudc hoicd6 ban duqc v6n h6a vao nguyen gie cia tai san d6.

3.9 Chi phi te tuocChi phl ka trudc bao gdm c6c chi phi tra trudc ngan han ho{c chi phi tra truoc dai han kenbeng can d6i k6 toen hqp nh6t vd dugc phin b6 trong khoang thoi gian tra truoc cia chi phi

tuong ong voi cAc lgi ich kinh t6 dugc tao ra t0 cac chi phi nay.

I nam5-20nem6 - 15 nem

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COng ty C6 ph6n TQp dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr cxirun nge runAr euy 4tzo17 (CHLJA KreM roAN) Ci6p rheo)cho nam tai chinh k6t th0c ngay 31 thang '12 ndm 20'17

3. cAc CHINH sAcH KE roAN cHU yEu (ri6p theo)

3.10 HW nhlt kinh doanh ve Di th{ th.Nng m?iHgp nhet kinh doanh duqc hach toen theo phuong ph6p gie mua. Gia phi hqp nhat kinhdoanh bao gdm gi6 tri hqp ly tai ngay di6n ra trao ddi cia c6c tai san dem trao d6i, cac khoannq phaira da phet sinh hoAc da thua nhan ve cec cong cu v6n do ben mua phat hanh dA ddil6y quyan ki6m soet ben bi mua va cec chi phi lien quan tryc ti6p tt6n viec hqp nhat kinhdoanh. Tai san da mua, nE phai tra c6 thA xac dinh dugc va nhong khoen nq tiam tang phaiganh chiu trong hqp nh6t kinh doanh ttdu ghi nhan theo gi6 tri hqp ly tai ngay hqp nhet kinhdoanh.

Lqi th6 thuong m?i phat sinh lu hqp nhat kinh doanh duqc ghi nhan ban dAu theo giA g6c,li phAn ch€nh lech giua gii phi hqp nhAt kinh doanh so voi voi phln sd hou cia ben muatrong gia tri hqp lV thuAn crla tAi sin, nq phii ki cd th6 xac dinh dugc va cec khoan nq tiemtang afa ghi nhan. Sau khi ghi nhan ban dau, lqith6 thuong m4i n6u c6 dugc x6c dinh gia tribeng gii g6c tru di khAu tru l0y k6. Lqi th6 thuong mqi n6u c6 dugc phan b6 theo phuongphep dudng th5ng trong thdi gian hou ich dugc uoc tinh t6i da la 10 nam. N6u chi phi hEpnh6t kinh doanh thAp hon gie tri hqp ly cia tai sdn thuAn cria c6ng ty con, khoan chCnh lechdugc ghi nhan trvc ti6p vao k6t qua hoat dong kinh doanh hqp nh5t.

3.11 Cdc khodn iliu tuDAu tu vdo cdc c6ng ty fien kdt

C6c khoin dAu tu vao cec cong ty li6n k6t duqc hqp nhet theo phuong phap v6n chi sd hou.COng ty lien k6t la cac c6ng ty ma trong d6 Tap doan c6 inh hudng dang kE nhung khongphai la cong ty con hay cong ty lien doanh cia Tap doan. Th6ng thLrdng, Tap doan duEc coila c6 anh hudng ttSng kB ndu sd hou ti] 20% quyAn bd phi6u A don vi nhan deu tu.

Theo phuong ph5p v6n chO sd hou, khoin dAu tu dugc ghi nhan ban dAu tren bang c6n d6ike toan hqp nhSt theo gii g6c, sau dO dugc digu chinh theo nh&ng thay d6i cria phAn sd houcia Tap doan trong tai san thuAn crla cong ty lien k6t sau khi mua. Lqi th6 thuong mqi n6uc6 phat sinh dugc phan anh trong gia tri con lai c0a khoin dlu tu vA dugc phan bd trongkhoeng thdi gian t6i da la 1O nam. Bao cao k6t qua hoat dong kinh doanh hqp nhat phan anhphAn sd hou cia Tap doan trong k6t qui hoat dong kinh doanh cia cong ty lien k6t sau khimua.

Phln sd hou crla nha dAu tu trong lqi nhuan (16) cia cong ty lien k6t sau khi mua tlugc phinenh tren bao cao k6t qua hoat dong kinh doanh hqp nhet va phln sd hou crla nhA dAu tutrong thay d6i sau khi mua cia qu! d9 tro duqc ahi nhan vao quy dlr ko. Thay ddi l0y kg saukhi mua dugc diau chinh vao gia iri cdn l7i cia khoin ttAu tu vao c6ng ty lien k6t. C6 tocdugc nhan tu cong ty lien k6t duqc cen tri? vao khoan dAu tLr vao cong ty lien ket.

DAu tu ch(mg khodn vd c6c khodn dAu tu khec

oeu tu chung khoan va c6c khoan dAu tu khac dugc ghi nhan theo gia mua thrlc t6.

D+r phdng gidm gi6 tr! cec khoen deu tuDu phdng dugc lap cho viec giam gia tri cia cac khoan ttAu tu vio ngay kgt thrlc ky k6 to6ntheo huong d5n clja Thong tu s 6 228l2oo9lTT-arc vi Thong tu s6 89/2013rrT-BTC do B0Tai chinh ban hanh lAn luqt vdo ngay 7 theng 12 nam 2009 va ngay 28 thang 6 nem 2013.Teng hoAc giAm s6 du tii khoin du phdng duoc hach toan vao chi pht tai chinh trong baocao ket qua hoat dong kinh doanh hgp nhAt.

DAu tu ndm gi1 d6n ngdy d6o han

Cac khoan dAu tu nlm gifr tt6n ngay dao han duqc ghi nhan theo.gi6 g6c. Sau khi nhan ban

dAu, cdc khoin dAu tu nay duqc ghi nhan theo gia tri c6 th6 thu hdi. Cac khoan suy giim gi6

tn cia khoan dAu tu n6u ph6t sinh dugc hach toan vao chi phi trong nem va giam tri] tructi6p gi6 tn dau tu.

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14

Cdng ty C6 ph6n Tap dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr cHiNH Hgp NHAT ouY 4/2017 (cHuA K|EM ToAN) Ci6p theo)cho n6m tai chinhk6tthucngay3l th6ng 12 nam 20'17

3. cAc CHINH sAcH KE ToAN cHU yEu (ti6p theo)

3.12 Cdc khoen phei tre ve chi phi trich trttuCec khoen phai tra va chi phi trich truoc duqc ghi nhan cho s6 tiBn phai tra trong tuong lailien quan d6n hang h6a va dich vu de nhan duqc kh6ng phu thuoc veo viec Tap doan denhan duoc h6a don cria nhA cung cAp hay chua.

3.13 Trq cdp th6i viec phei teTrq cAp th6i vigc cho nhan vien dugc trlch truoc vao cu6i m6i nam b6o cao cho toan bOngudi lao dong da lam vi6c tai Cong iy duqc hon 12 theng cho tl6n ngiy 31 thang 12 ndm2008 voi muc trich cho m6i nam lam vigc tinh d6n ngay 3'l th6ng 12 nem 2008 brng mot nlamuc luong binh quan thang theo Luat Lao t ong, Luat bao hi6m xe hoi va cac ven bin hudngd5n c6 li€n quan. T* ngay I theng 1 nem 2009, moc luong binh quan theng dB tlnh kq c6pth6i vigc se duqc didu chinh vio cu6i m6i nem beo cao theo mrrc luong binh qu6n cia sAuth6ng gAn nhet tinh den thdi di6m lap beo ceo. Teng hay giam cia khoan trich trLr6c ney sedu?c ghi nhan vao bao c6o k6t qua kinh doanh hqp nh6t.

Khoan trg c5p thoi viec trtch trudc nAy dugc sir dung dE tra kq cep thoi viCc cho ngudi laodQng khi chAm dut hqp ddng lao dong theo Oiau 48 cia BO luat Lao dong.

3.11 C{c nghiQp vy bing ngoqi tQ

Cec nghiCp vu phet sinh bang cac don vitian tg khac vdi don vi tian te k6 to6n coa Tap doan(VND) duqc hach toan theo ti gie giao dich thUc t6 vao ngay phet sinh nghiep vq theo nguyentlc sau:

- nghiep vU lam phat sinh cac khoan phai thu dLrgc hach to6n theo ti gia mua cia nganhang thuong mai noi Tap doan chi dinh khach hang thanh toan; va

- nghiep vu lam phat sinh cac khoan phAi tri duqc hech toen theo ti gie ben cia nganhang thuong mai noi Tap doan dV ki6n giao dich.

Tai ngay kgt th0c ky ke toen, cac khoan muc tian tg c6 96c ngoai tC duqc danh gia lai theo tigiA giao dich thuc t6 tqi ngiy cr)a bang can d6i k6 to6n hqp nhAt theo nguyen tic sau:

- cac khoan muc tign te duqc phan loai la tai sen dugc h?ch toen theo ti gie mua coa ng6nheng thuong mai noi Tap doan thudng xuyen c6 giao dich; va

- cec khoen muc tiBn te duoc phan loai la nq phii tri dugc hach toen theo ti gie ban ciangan hang thuong mai noi Tap doan thudng xuyen c6 giao dich.

TAt ce c6c khoan chCnh lech ti gia thuc t6 phat sinh trong nem va chenh lech do danh gia lais6 du tiSn ti c6 g6c ngoai tE cu6i ky duqc hach toan vao bao cio k6t qud hoat dong kinhdoanh hqp nhAt.

3.15 Cd phi6u quiCac c6ng cU v6n chrl sd h0u dugc Tap doan mua lai (c6 phi6u qu!) dugc ghi nhan theonguyen gia va trl:r vAo v6n chrl sd h&u. Tap doan kh6ng ghi nhan cec khoen lai (16) khi mua,ban, ph6t hanh hoAc hiy cec cong c\r v6n chl.] sd hou cia minh.

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15

C6ng ty C6 phAn Tqp dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo TAr CHINH HOp NHAr OUY 4/2017 (cHuA K|EM ToAN) (ti6p rheo)cho nam tai chlnh k6t thoc ngay 31 l]j|eng'l2nem2017

3. cAc CHINH sAcH KE ToAN cHU yEu (ti6p rheo)

3.16 Phdn chia lqi nhuln

Lqi nhuan thuAn sau thue lhu nhap doanh nghiCp c6 thg duqc chia cho cac c6 d6ng sau khiduqc ttai hoi ddng c6 dong phe duygt va sau khi da trlch lap cec quy dU phdng the; Oidu lCTap doan va cac quy ttinh coa phap luat Viet Nam.

Tap doan trich lap c6c quy du phdng sau day tri lqi nhuan thuAn sau thu6 thu nhap doanhnghiQp cia Tfp ttoan theo dA nghi crla Hoi 6dng Quan tri va dugc cac c6 dong phe duyet t?idai hoi ddng cd d6ng thudng nien:

> Quy dau tu va phet trian

Quy nay dugc trich lQp nhdm phuc v(j vigc md rong hoat dong hoac dAu tu chidu sAu criaTap doan.

> Qui khen thudng, phric lqi

Quy nay duqc trich lap dg khen thudng, khuy6n khich vat chet, dem lai lqi ich chung vanang cao phUc lqi cho cong nhan vien.

3.17 Ldi trdn cd phi6u

Lei suy giam tren c6 phi6u dugc tinh bdng c6ch chia lqi nhufn thuAn sau thu6 phan b6 choc6 dong sd hou c6 phi6u ph6 thong c0a COng ty cho s6 lugng binh quan gia quyln cia s6c6 ptri6u ptr6 ttrOng dang luu hanh tong nim vi s6 lugng binh quan gia quyAn cria cd phi6uptr6 ttrong se duqc phat hanh trong trudng hqp t5t ca c6c c6 phi6u ph6 thong tigm nang c6tec dong suy giam ddu dugc chuyan thinh c6 phi6u ph6 th6ng.

3.18 Ghi nhan doanh thu

Ooanh thu dugc ghi nhan khi Tap doan c6 kha nang nhan dugc c6c lgi ich kinh t6 c6 thB x5cdinh dugc mot c6ch ch5c chln. Doanh thu duqc xec dinh theo gia tri hqp lf cria c5c khoinde thu hoac sE thu dugc sau khi tru di c6c khoan chi6t khSu thuong mai, giam gie hang banva hang ban bitri lai. C6c tfi&u kien ghi nhan cU th6 sau day cong phaidugc dap fng khi ghinhan doanh thu:

Doanh thu ben heng

Doanh thu b6n hang dugc ghi nhan khi cac nli ro trqng y6u vi c6c quyBn sd hou hang h6atl6 tlugc chuy3n sang ngudi mua, thudng la h:rng vOi vigc chuy6n giao hang h6a.

Doanh thu cung cdp dich vU

Doanh thu dugc ghi nhan khi hoan thanh vigc cung cAp dich vq.

I ten lat

Doanh thu dug6 ghi nhan khi tian lai phat sinh tren co sd ddn tich (c6 tinh d6n lgi tuc ma taisan dem lai) tri, khi kha neng thu hdi tian lei kh6ng chic chin.

cd tuc

Doanh thu drrgc ghi nhin khiquyAn ttugc nhan khoan thanh toan c6 tfc crla Tap doan duqcxac lap.

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Lei co ban k6n cd phi6u duEc tinh bing c6ch chia lgi nhuan hoic 16 sau thu6 phAn b6 choc6 dOng sd h0u c6 phi6u pn6 ttrOng cr)a C6ng ty cho s6 luqng binh quan gia quydn cia s6c6 pni6u ptr6 ttrong dang luu hanh trong nem.

16

C6ng ty C6 phdn TQp dodn PAN BO9.DN/HN

rHUyeT M|NH BAo cAo TAr CHINH Hgp NHAT ouY 4/2017 (cHuA K|EM ToAN) (ti6p theo)cho nam tai chlnh k6t thUc ngay 31 thang 12 nam 2017

3. cAc CHINH sAcH KE ToAN cHo yeu (ti6p theo)

3.19 Thu6

Thu6 thu nhAp hi6n hanh

Tai san thug thu nhap ve thu6 thu nhap phai nop cho ky hiCn hanh va cac ky tru6c dugc xecdinh beng s6 tiln du ki6n dugc thu hdi tir hoac phai nop cho co quan thu6, dua hen cec mucthu6 surt va cgc luat thug c6 hieu luc den ngey k6t thuc ky kE toen.

Thu6 thu nhap hign hanh dugc ghi nhan vao ket qua hoat dong kinh doanh hgp nh6t ngoaitru tnldng hqp thu6 thu nhap phat sinh li6n quan d6n mot khoan muc dugc ghi thdng vdov6n chi sd hou, trong trudng hqp nAy, thu6 thu nhap hien hanh cung dugc ghi nhan trqcti6p vAo v6n chrl sd hBu.

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\Tap doan chi tlugc bir tri/ cAc tai s,n thue thu nhap hien hanh va thue thu nhap hiCn hanhphai tra khi Tap doan c6 quydn hgp ph6p duqc bU tru giOa tai san thu6 thu nhap hiCn hanhvdi thue thu nhap hign hanh phei nop va Tap doan du dinh thanh toen thu5 thu nhap hienhenh phaitre va tai sin thug thu nhap hien hanh tren co sd thuan.

ThuA thu nhap hoen biThu6 thu nhap hoan lai duoc xac dinh cho c6c khoan chCnh lech tam thdi tai ngay kdt thocky k6 toan gi&a co sd tinh thu6 thu nhap cia cac tai san va nq phai tra va gi6 tri ghi s6 criachung cho muc dich lap beo cao tai chlnh.

Thu6 thu nhap hoen lai phaika duqc ghi nhan cho t3t ce cdc khoin ch€nh lech tam thdi chiuthu6, ngoai tru:

> thu6 thu nhap hoen lai phai tra phat sinh tu ghi nhan ban dAu crla mot tAi san hay nq phaitre ti/ mot giao dich ma giao dich n_ay khong,cO inh hudng d6n lqi nhuan ke toan hoAclgi nhuan ttnh thu6 thu nhap hoAc 16 tinh thu6 tai thoi di6m phat sinh giao dich; ve

> cac chenh lech tam thdi chiu thu6 gin lian voi c5c khoin dlu tu vdo cong ty con va c6ngty lien k6t khi cO kha neng ki6m soat thoi gian hoan nhap khoan chenh lenh tam thdi vachSc chln khoan chenh lech tam thdi sC khong dugc hoan nhap trong tLrong lai c6 thBdu doan.

Tai san thu6 thu nhap hoen lai cen duqc ghi nhan cho tAt ca cac chenh lech tam thdi duqckheu tru, gie tri ttugc khAu trtr chuydn sang c6c nam sau cria cAc khoin 16 tinh thu6 va cackhoin uu daithu5 chua si, dung, khi ch6c chin trong tuong lai se c6 lqi nhuan tinh thu6 dEs& dUng nhong chenh lech tam thdi duqc khAu trr], cAc khoin 16 tinh thu6 va cac uu d5i thu6chua s0 dung nay, ngoaitrtr:

> tai san thu6 thu nhap hoan lai phat sinh ti/ ghi nhan ban dlu crla mot tAi san hoAc nqphii tri tir mot giao dich ma giao dich nay kh6ng c6 inh hu6ng d6n lqi nhuan k6 toenhoac lgi nhuan tinh thu6 (hoac 16 tinh thu6) taithdi di6m phet sinh giao dichi va

> tAt ca cec chenh lech tam thdi dugc khau tri/ phat sinh tu cec khoan dau tu vao cong tycon va cong ty lien k6t khi ch,c chSn la chenh lenh t?m thdi sE duqc hoan nhap trongtuong tai cO thB du doan duqc va c6 lqi nhuan chiu thuS de si dung duqc khodn ch€nhlCch tam thdi d6.

Gia tri ghi s6 coa tai san thue thu nhap doanh nghigp hoan lai phai a,ugc xem xet lai vao ngayket thua ky kg toan va phai giam gia tri ghi s6 crla tai san thue thu nhap hoan lai tl6n mrlc biodim chlc chin c6 di lqi nhuan tlnh thuE cho phep lqi lch coa mQt phln hoAc toan b0 tai santhu6 thu nhap hoen l?i dugc sr) dung. Cac tai san thu6 thu nhap doanh nghiCp hoen lai chuaduqc Ahi nhan tru6c day duqc xem xet lai vao ngay k6t thtlc ky-k6 toan va dugc ghi nhankhi chic chin c6 drl lgi nhuan tlnh thu6 fong tuong lai dB c6 th8 st} dung cac tai sen thu6thu nhap hoen lai chua ghi nhan nay.

Tii sln thu6 thu nhap hoan lai va thu6 thu nhap hoan lai phai tra dugc xac dinh theo thu6suSt du tinh se ep dung cho nem tai chinh khi tai san duqc thu hdi hay nq phii tri dugcthanh toen, dva tren c6C moc thu6 suAt va luat thu6 c6 hipu lqc vio ngay k6t th0c ky k6 toan.

17

C6ng ty C6 phan TQp dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr cHiNH Hqp NHAT ouv 4/20i7 (cHuA K|EM ToAN) (ti6p theo)cho nam tai chinh k6t th0c ngay 31 thang 12 nem 2017

3. cAc CHINH sAcH KE ToAN cHU yEu (ti6p theo)

3.19 rhud (ti6p theo)

Thu6 thu nhap hoen lai duqc ghi nhan vao k6t qua hoat dong kinh doanh hqp nhAl ngoai trutrudng hqp thu6 thu nhap phet sinh lien quan d6n mot khoan muc dugc ahi ttrlng vao v6ncho sd hou, trong trudng hgp nay, thu6 thu nhap hoen lai cong dugc ghi nhAn truc ti6p vaov6n chrl sd h&u.

Tap doan chi dugc bU tril cac tai sen thu6 thu nhap hoan lai va thu6 thu nhap hoen lai phaitra khi doanh nghiep c6 quyAn hqp phap dugc bU tru gi0a tai sen thu6 thu nhap hien hanhvOi thu6 thu nhap hien hanh phai nop va c6c tai san thud thu nhap ho5n lai va thud thu nhaphoan lai phaika nay lien quan toithu6 thu nhap doanh nghigp duEc quan ly bdi cung mot coquan thu6:

> O6i vdi cing mgt don vi chiu thu6: hoac

> Tap doan du dlnh thanh toan thu6 thu nhap hign hanh phai tra va tai san thug thu nhaphign hanh tren co s& thuan hoac thu hdi tai san ddng thoi vdi viec thanh toan nq phai katrong tung ky tuong lai khi c6c khoin treng y6u cia thue thu nhap hoan lai phai ka ho{ctai s,n thu6 thu nhap hoen lai duqc thanh toan hoac thu hdi..

3.20 Cdng cU tdi chfnh

COng cV tai chinh - ghi nhdn ban ddu vd trinh bdy

Tai san tai chinh

Theo Thong tu s6 2lolTT-BTc do BO Tai chinh ban hanh ngay 6 thang 11 nem 2009 hudngd5n 6p dung ChuAn myc B5o c6o Tai chinh Qu6c t6 va klnh bay b6o c6o tai chinh va thuyAtminh thong tin d6i vdi cong cU tai chtnh ('Thong tu 210'), tai sin tdi chinh 6ugc phan loai motcach phi hqp, cho muc dich thuy6t minh trong b6o c5o tai chinh hgp nhet, tai san tai chlnhduEc ghi nhan theo gia ki hqp ly thong qua bao cao kgt qua hoat dong kinh doanh hqp nhat;c6c khoin cho vay va phai thu; c6c khoan dAu tu gio tt6n ngay dao han; va tai san tdi chinhsin sing tl6 b6n. Tap doan quy6t dinn vigc phan loai cec tai sin tii chtnh nay tai thdi diBmghi nhfn lAn ttAu.

Tai thdi di6m ghi nhan lan dAu, tai san tai chinh dugc xac dinh theo nguyen gia cong vdi chiphi giao dlch truc ti6p c6 lien quan.

Cec tai san tai chlnh cia Tap doan bao gdm tidn vA c6c khoen tuong tluong tidn, cdc khoinphai thu khach hang, c6c khoan phai thu khac va cac khoan dAu tu.

No phai tra tai chinh

Nq phai ka tai chinh theo pham vi cia Thong tu 21 O, cho muc dich thuy6t minh trong b5ocao tai chlnh hqp nh6t, dugc phan loai mot cach phu hqp thanh cAc nq phai tri tii chinhduqc ghi nhan thong qua b6o cAo k6t qua ho?t dong kinh doanh hoic cac khoin nq phii tritai chinh dugc xac dinh theo gia tri phan b6. Tap doan xac dinh viec phan loai cac ng pheitra tai chinh thdi di6m ghi nhin lAn dlu.

Tat ca nq phai tra tai chinh duqc ghi nhan ban dau theo nguyCn gie cong v6i cec chi phi giaodlch truc ti6p c6 lien quan.

Nq phii tri tii chinh crla Tap doan bao g6m c6c khoin phai tre ngudi ban vi c5c khoin phiitra khac, cec khoan chi phi phai tra va cec khoan vay.

Cdng cq tai chinh - gi, tri sau ghi nh€n lin dluHign tai Thong tu 210 khong c6 hudng d5n vB vi€c x6c dinh lai gia tri cia c6c c6ng cu taichinh sau ghi nhan ban dAu. Do d6 gia tri sau ghi nhan ban dau cia cac c6ng cU tai chinhdang dugc phan anh theo nguyen gia.

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18

C6ng ty C6 phAn TQp dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr cHiNH Hgp NHAT ouY 4/2017 (cHuA K|EM ToAN) (ri6p theo)cho nem tai chinh k6t thoc ngAy 31 thang 12 nem 2017

3. cAc CHINH sAcH KE ToAN cHU yEU (ti6p rheo)

3.20 COng ctt tei chinh (ti6p theo)

Bd trit cec cdng cu tai chinh

Cac tai san tai chinh va nq phai tra tai chinh dugc bt, tru va gi6 tri thuen se duqc trinh baytrCn bang can d6i kd toen hgp nhAt ndu, vA chi n6u, Tap doan c6 quydn hgp ph6p thi hanhvigc bU tru cac aia tri da duqc Ahi nhan nay va c6 y dinh bU tru tren co sd thuan, hoAc thuduqc cec tAi san va thanh toen nq phei tre ddng thdi.

3.21 Th6ng tin bQ phAn

Mot b0 phan la mot hqp phAn c6 the xac dinh rieng bigt dugc cia Tap doan tham gia vaovisc cung c6p cAc sin phAm hoic dich vu lien quan (bO phan chia theo hoat ttong kinh doanh),hoac cung c6p san phAm hodc dich vq trong mot moi trudng kinh te cu th6 (bO phan chia theovUng dia ly), m6i U0 pnan nay chiu rii ro va thu dugc lgi ich khac biet vdi cec bE phan khac.

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lTIEN VA CAC KHOAN TLTONG oI/oNG TIEN

TiAn mAtTi6n grli ngAn hingC6c khoin tuong duong tidn (.)

TONG CQNG

OAu tu n5m giu tOi ngay deo hanChU,,ng khoan kinh doanhDU phdng giim gid chung khoan kinh doanh

TONG GQNG

PHAI THU KHACH HANG

Phii thu tu c6c b€n kh6c- Cuc Trdng trgt - BA NOng nghi,p

ve Phet fi6n NOng th1n- COng ty C6 phAn Gi6ng N6ng nghiQp DiQn

Bien- Khec

Phai thu cac ben lien quan(Thuydt minh sd 27)

TONG CQNG

DU ph0n9 phii thu ngin han kh6 dOi

GA TRI THUAN

VNDNgdy 31 theng 12 Ngdy 31 thAng 12

ndm 2017 ndm 201614.888.047.096 10.764.266.842

636.398.950.645 235.365.327.664467.500.000.000 311.660.426.881

't.'t18.786.997.741 557.790.021.387

Ngey 31 th^ng 12ndm 2017

507.737 .777 .7786.617.680.849

(2.762.361.535)

511.593.097.092

(.) Cac khoan tuong tluong tidn the hien cac khoin tiAn grli ngin han c6 thdi han g6c duoiba thang tai cac ngan hang thuong mai va hudng lei suet ap dung.

DAU Tu TAI CHINH NGAN HANVND

Ngay 31 theng 12nem 2016

371.310.000.00073.445.594.023(1.041.070.696)

443.714.523.327

Ngdy 31 theng 12ndm 2017

563.090.704.577

101.757.000.000

10.591.406.000450.742.298.577

160.971.950

VNDNgdy 31 theng 12

ndm 2016323.590.625.777

45.906.539.123

277.684.086.654

507 _747.232

563.251.676.527 324.098.373.009

(26.696.683.393) (5.879.224.577)

536.554.993.t34 318.2',t9.148.432

19

rHUYer M|NH BAO CAO TAr CHINH Hgp NHAT OUV 4/2017 (CHUA K|EM TOAN) (ti6p theo)cho nem tai chinh ket thuc ngay 31 thang 12 nem 20'17

C6ng ty C6 phAn Tap dodn PAN

rRA TRUOG cHo Ncudr BAN

Tre truoc cho cec ben khacTra truoc cho ben lien quan(Thuydt minh s6 27)

rONG GQNG

Du phdng phii thu ngln han kh6 ddi

GA TRI THUAN

cAc KHoAN PHA| rHu KHAC

NgEn hanTam ong cho nhan vienoAu tu vAo c6 phi6uKl qu9Lai tien gl}i dU thuKhac

Dai hanKY quY

TONG CQNG

OU phdng phiithu ngin han kh6 doi

GIA TRI THUAN

Trong d6:PhAi thu t* bdn khdcPhdi thu cec bdn li6n quan (Thuydt minh sd 27)


42.469.7 59.897

591.376.352

BO9.DN/HN

VNDNgey 31 theng 12

nem 2016

66.122.250.789

538.089.646

43.06 t.136.249

(4.592.022.99O)

38.469.1't3.2s9

66.660.340.43s

(3.837.'t57 .423)

62.823.183.O12

i;I

I..1


14.256.946.16812.715.380.000

't.321.364.896

13.598.564.91018.550.125.021

VNDNgay 31 theng 12

nam 2016

28.057.999.13612.7'15.380.000

345.200.s609.550.007.6023.747.057.585

60./t42.380.995 54.415.644.883

150.955.000 215.020.000

60.593.335.995

(1 .244 .282 .435)

59.349.053.560

54.630.664.883

(1.023.278.040)

53.607.386.843

58.646.617.560 52.797.086.587702.436.000 810.300.256

20

THUYET M|NH BAo cAO TAr CHINH Hqp NHAT QUY 4/2017 (CHr,.rA K|EM ToAN) (ti6p theo)cho nam tai chlnh k6t th{c ngay 31 thang 12 nem 2017

9 HANG TON KHo

C6ng ty C6 phAn T6p dodn PAN

Thanh phemNguyen vat liguChi phl san xuAt, kinh doanh dd dangHang h6aHang g&i di benHang di 6udngCong cU, dung cU

TONG CqNG

Du phdng giem gie hang tdn kho

GA TRI THUAN

1O CHI PHITRA TRI.rOC

Ngln hanC6ng 6U, dung cUBao biBrio hi6mKhac

Oai hanTien thue dAt tra tnrocChi phi ngu trudng nuoi caC0n9 cU, dqng cUChi phi giii ph6ng mat bengChi phi srla ch0a ciii tgoKhac

TONG CQNG

BO9.DN/HN

VND

Ngdy 31 theng 12 Ngey 31 theng 12ndm 2O17

442.O74.94'l .471137 .767 .647 .16586.844.914.33539.498.726.48311.634.159.436

7 .717 .418.11012.953.774.938

VNDNgay 31 theng 12

ndm 2016

6.236.994.473

1.896.907.881

8.133.902.354

738.49t.581.938 556.508.757.6s6

(18.223.101.840) (7.933.312.356)

720.268.480.098 548.s75.445.300

ndm 2016

339.114.908.59986.890.262.16179.038.525.50242.70't.842.2584.856.581.560

3 C06 637 576

)',.

I)l

Ngay 31 th'ng 12ndm 2017

4.189.708.0296.4'15.687.950

689,843.4623.803.584.475

15.098.823.916

192.618.791.45728.383.159.26810.478.550.35810.894.932.00'18.927.5s1.9986.457.299.148

257.760.284.230

1 10.915.968.07224.625.33't.579

6.987.348.447_

't6 647 442 361

159.176.090.459

272.859.108.146 167.309.992.813

Cong ty C6 phAn Tip dodn PAN

rnuvEr rutrun aAo cAo rAt cHiNx nop runAr auY +tzott (cHuA xrEu ronN) (ti6p theo)vdo ngdy vA cho nim tii chinh k6t th0c ngiry 31 th6ng 12 ndm 2017

11 TAISAN CO OINH HOU H|NH

BO9-DN/HN

Nhd cba, v€t ki6n Mdy m6c vd Phuvng ti€n vQntr1c thi6t b! tdi, truydn d1n

Thi6t bi, dqng cqqudn li,

TSCD hfuuhinh kh6c

VND-7t ong cQng

Nguy6n gi6Ngiy 31 thdng 12 nim 2016Ting do hEp nh6t kinh doanhDAu tu XDCB hoin thdnhMua sim m0iPhAn loailaiGiim do tho6i v6n c6ng ty conThanh lfNgiy 31 th6ng 12 ndm2017Trong d6:Dd khdu hao hdt nhung vdn con str dqng

Gi5 tri khSu hao l0y k6Ngiy 31 th6ng 12 nim 2016Ting do hop nh5t kinh doanhKhAu hao trong ndmPhtn loailqiGiim do tho6i v6n c6ng ty con

Thanh lfNgAy 31 th6ng 12 ndm20'17

Gi6 tr! con lgi

NgAy 31 th6ng 12 nim 2016

Ngiy 31 th5ng 12 nlm2017

296.668.494.702 219.959.697.181 58.781.395.329130.490.271.238 432.002.965.183 13.932.309.361112.856.242.743 171.393.667.163 6.710.778.22144.251.822.960 15.805.571.182 14.523.742.807

- 812.088.518 (995.975.070)(3.444.074.372) (974.3',t4.782) (650.653.058)(3.68s.380.347) (8.61s.405.848) (3.333.767.794)

s77.133.376.924 830.384.268.597 88.967.829.796

7 .721.362.42811.581.446.989

33.549.503516.664.000183.886.552

20.036.909.47 2 5.085. 597.458

183.695.15;

4.901.902.299

583.130.949.640588.190.687.930290.994.237.630

79.999.703.248

(5.069.042.212)(15.638.553.989)

1.521.607 .982.247

46.352.076.431 206.075.489.903 21.831.658.597

106.029.107.885 118.629.826.037 34.190.860.52465.413.267.68s 314.502.052.077 10.778.515.95520.961.543.781 35.484.455.111 6.189.287.147

142.250.570 (44.805.527) (197.306.271)(2.339.608.971) (671.544.429) (547.647.703)

(801.993.867) (6.209.236.855) (2.478.142.0s0)189.404.567.083 461 .690.746.414 47.935.567.602

282.471.693.109

263.375.972.543400.160.034.757

64.128.414.775

(3.558.801.103)

(9.489.372.772)15.315.403.325 269.963.776 714.616.248.200

7.911.873.019

4.526.178.0979.294.775.4141.394.588.586

99.861.228

300.595.159

17',\.423.62698.540.150

190.639.386 .817 101 .329.871 .144 24.590.534.805 3.1 95. 1 84.331 - 319.754.977 .097

387.728.809.841 368.693.522.183 41.032.262j94 4.721.506.147 4.815.633.682 806.991 .734.047

22

I\=\;/ 77rtr\\; 'rl^-r,

Cong ty C6 phAn TQp dodn PAN

rsuvEr MINH BAo cAo rAr cHiruH ngp runAr aui qtzotT (cHLrA rrEu roRru) (ti6p theo)vAo ngdy vi cho ndm tdi chinh k6t th0c ngiy 3'l th5ng 12 ndm 2017

12 TAI sAN cO otNH vO HINH

BO9.DN/HN

PhAn mdm mdytinh

Quy\n str dqtngdAt

Bdng phift minh,..1,,:

sanq cne, Dan quvenKhdc

VND-2t ong c?ng

Nguy6n giiiNgiy 31 th6ng 12 ndm 2016Tdng do hqp nhSt kinh doanhMua s5m m0i

Phin loai lai

Ngdy 31 th6ng 12 n},m2017Trong d6:Dd khdu hao h6t nhung vdn cdn s& dqng

Gi5 tr! hao mdnNgdy 31 th6ng 12 nim 2016Tdng do hEp nh6t kinh doanh

KhAu hao trong nim

Ngiy 31 th6ng 12 nt,m2017

Gi5 tr! cdn lgi

Ngiy 31 thdng 12 nim 2016

NgAy 31 th5ng 12 ndm2017

354.890.298.734256.080.000

(8.288.080.160)346358298574

2.311.870.6249.036.406.943

752.150.000(375.000.000)

11.725.427.567

12.136.600.000

2.270.000.000375.000.000

't34.851.488575.023.870.645

369.473.620.846584.316.357.588

3.022.150.000(8.288.080.160)

14.781.600.000 57s.158.722.133 948.524.048.274

586.390.520

11.399.692.862

3.307.914.428

3.547.017.809

1.170.521.5325.508.059.408

860.655.231

4.826.600.000

8.139.370.847

1.423.833.349

1 34.851 .488 9.094.859.817

134.851.488 20.844.436.729- 5.508.059.408

11.247.025.338 16.839.428.34614.707.607.290 7.539.236.171 9.563.204.196 11.381.876.826 43.191.924.483

343.490.605.872 1.141.349.092 3.997.229.153 348.629.184.'.t',t7

332.150.691 .284 4.186.'191 .396 5.218.395.804 563.776.845.307 905.332.123.791

23

\\'' \7- 4Zl^\hs' x /^-//

C6ng ty C6 phdn Tap dodn PAN BO9-DN/HN

THUYET MrNH BAo cAo rAt oHINH Hgp NuAt ouV alzorz (cHtrA KrEM ToAN) (ti6p theo)vao ngay va cho n5m tai chinh k6t thoc ngay 31 thang 12 nem 2017

BAT oQNG SAN oAU Tu

NguyCn gieNgay 31 theng 12 nem 20'l.6Ngay 31 thang '12 ndm 2017

Gi6 tri hao m6nNgay 31 thang 12 nam 2016Khau hao trong nemNgay 31 theng 12 nem 2017

Gie tr! cdn leiNgey 31 theng 12 nem 2016Ngay 31 theng 12 nem 2017

cHr PHIxAY DLPNG co BAN Dd DANG

D!, 6n nha m6y PFMDu an Oon DuongDu 6n nha m6y C0 ChiOU 6n nha klnh Lam HaDu 6n trang trai C6 DOngKh6c

TONG GONG

cAc KHoAN DAU ru rAr CHINH DAt HAN

gau tu vao c6ng ty lien k6t(Thuydt minh s6 15.1)DAu tu khAc vio cOng cq v6n(Thuy6t minh s6 15.2)

GIA TRI THUAN

167.876.803.954 27.529.883.589

VNDNgey 31 thdng 12 Ngdy 31 thAng 12

nem 2017 ndm 2016

282.745.139.814 450.686.759.389

Nhe xudng meym6c

VNDt ong cong

4.515.304.0124.515.304.012

4.515.304.0124.515.304.012 \

22

q

Av

2.518.669.969203.640.145

2.518.669.969203.640.145

2.722.310.1't42.722.310.'t14

'1.996.634.043

1.792.993.898

Ngdy 31 thAng 12nem 2017

88.730.964.04430.075.738.08211.103.862.67211.716.593.066

7 .293 .7 55 .1 5118.955.890.939

1.996.634.043't.792.993.898

VNDNgdy 31 theng 12

ndm 2016

I 'l .103.862.6727.606.090.829

746.645.4548.073.284.634

14

15

13.333.640.000

296.078.779.814

13.333.640.000

464.020.399.389

24

COng ty C6 ph6n TQp dodn PAN BO9-ON/HN

THUyeT i/rNH BAo cAo rAt CHINH Hqp NHAT ouv 4 t2o't7 (cHvA K|EM ToAN) (ti6p theo)vao ngay va cho nem tai chtnh k6tthoc ngay 3'l lhAng 12 nam20'l,7

15. cAc KHoAN oAu ru rAr GHINH DAr HAN (ti6p rheo)

15.1 Deu tu veo cang ty liCn k6t

Nsey 31 thens 12 nem 2017Ti tO sd!*ry

Ngaly 31 theng 12 nem 2016Ti E sd Gie tri deu tuhtur (%) (VND)

43,73 4't4.063.070.402

22,35 16.346.0'10.181

20 15.084.526.758

20 5.193.152.048

450.686.759.389

C6ng ty C6 phAn BibicaC6ng ty C6 phAn Thriysan 584 Nha TrangC6ng ty TNHH Dich vqXuyen ThAi BinhCOng ty TNHH Li6n ThAiBinhC6ng ty C6 phAn Thucphlm Sao TaTONG CONG

31,66

20

20

33.901.132.420

16.098.148.678

5.247.452.479

\

/'a_

Ir\

COng ty C6 phAn Bibica (me chl,}ng khoan BBc) ld c6ng ty c6 phAn dugc thanh lep theo LuAtDoanh nghiep cia viet Nam theo GCNoKKD s6 4103010755 do Sd K6 hoEch vi DAu tuThanh ph6 Hd Chi Minh cap ngiy 5 thang 7 nam 2OOB va cec GCNOKKD 6idu chinh. C6ngty c6 tru sd tai s6 443 Duong Ly Thudng Kiet, Phudng 8, Quan Tan Binh, Thanh ph6 Hd Chii/inh, ViCt Nam. Hoat dong chlnh cia COng ty li sdn xult, mua b6n c6c sin phim ttudng,banh keo, nha, ruEu (thr.?c u6ng c6 cdn), bot dinh duong, soa vi c6c sin pham trir s0a, soadau nenh, nuo6 giai khet, bot giai khet (kh6ng sin xuAt tEi trg sd C6ng ty) va kinh doanh betdong san.

C6ng ty C6 phAn Thiy san 584 Nha Trang la cong ty cd phAn dugc thanh lap theo Luatooanh nghigp cia viet Nam theo GCNDKKo s6 4200636551 do sKHoT tinh Khiinh Hoa capngay 02 thang 3 ndm 2006 va cac GCNOKKD diau chinh. COng ty cO tru sd tai s6 584 dudngLe Hdng Phong, phudng Phuoc Long, thinh ph6 Nha Trang, Vigt Nam. Hoat d6ng chinh ciaCong ty la ki6m nghiem ch6t luqng, ch6 bi6n bao quin thiy sdn vd cic sin phim tir thiysin.

C6ng ty TNHH Dich vU Xuyen Thei Binh kuoc day la mot cdng ty trech nhiem hOu han motthanh vien dugc thenh lap theo Luat Doanh nghigp clia Vigt Nam theo GCNDKKD s60309493985 do SKHOT Thanh ph6 Hd Chi Minh cap ngdy 24 thang 11 nam 2009. COng tyde chuyen d6i loai hinh doanh nghiep ti.p COng ty TNHH mot thanh vien thanh COng ty TNHHhai thanh vien trd len theo GCNOKDN thay 66i lAn thu 4 do SKHOT Thanh ph6 Hd Chi Minhcep ngay 1O thang 03 nem 2O16. COng ty cO tru sd chinh tai 236/43/2 Oudng Oign Bien Phrl,Phudng 17, Quan Binh Thanh, Thenh ph6 H6 Chi Minh, ViCt Nam.

COng ty TNHH Lien Thai Binh truoc day la mot cong ty trach nhiem h0u han mot thanh vienduoc thanh lap theo Luat Doanh nghiep clja Viet Nam theo GCNOKKD s6 OtOO230t3+ doSKHOT ThAnh ph6 Ha NOi crp ngay 25 theng 12 nem 2OOB va c6c GCNOKKO diAu chinh.Cong ty da chuydn tl6i loai hinh doanh nghigp tu COng ty TNHH mot thanh vien thanh COngty TNHH hai thanh vi€n trd l€n theo GCNOKDN thay d6i lAn thrlp 3 do SKHOT Thanh ph6 HaNQi cap ngdy '17 th6ng 3 ndm 2016. COng ty c6 tru sd chinh tai tAng 3, s6 'lC Oudng NgOQuydn, Quin Hoin Ki6m, ThAnh ph6 Ha NOi, Viet Nam

COng ty C6 phln Thuc phAm Sao Ta Ia cong ty c6 phAn dugc thanh lap theo Luat DoanhnghiCp crla Viet Nam theo GCNOKKD s6 2200208753 do UBND tinh S6c Tr6ng c6p ngAy 09theng 10 ndm 2002 va cac GCNDKKD didu chinh. COng ty c6 trq sd tai Km2132, Qu6c t0 1A,Phudng 2, Thi xe S6c Trang, Tinh S6c Trang. Viet Nam. Hoat dong chlnh cia COng ty la ch6bi6n, bio qudn thiy san va sdn phAm tD thrly san, nhfp khAu may m6c. thi6t bi, vat tu phucvu trong nganh ch6 bi6n; nu6i trdng thiy sin; mua ben luong thuc, thuc phim, n6ng san soch6; kinh doanh bAt dong san; vA mQt s6 nginh nghA kinh d;anh khec.

24,8 227.498.406.237282.745.139.814

C6ng ty C6 phin Tip dodn PAN BO9-DN/HN

THUyeT M|NH BAo cAo TAt CHINH Hgp NHAT ouY 4/2017 (cHuA KteM ToAN) (ri6p rheo)vao ngay va cho nem tai chinh k6t thoc ngay 31 thang 12 nem 20'17

15. cAc raoAl oAu TLr TAt CHINH DAt HAN (ri6p theo)

15.1 Dau tuveo c,ng ty 116, k6r (ti6p theo)

Gie ki khoan dAu tu vao c6ng ty liCn t<6t nay tai ttrdi diem ngay 31 ihang 12 nem 2017 dugc trinh bay nhu sau: VNO

c,nstvc|phen B?:fiIHi:: ??!,s:ry-lt!!t "'tf^:1,2:,:2:{,"i,il:i:!,:!2i r6nsc6ngBibica -*' ;;;; d;;; Li€n rhdi Binh rtniiiigGie tri dAu tu;Vao ngay 3'l th6ng 12 nam 2016 363.805.981.379 9.389.390.307 3.730.430.336 14.731.603.000 - 391 .657 .405 .022TAng gie tri dau tu trong n6mGiim do chuy6n thanh c6ng ty con (363.805.981 .379)

- 16.675.662.688 222.797.354.489 239.473.017.177- (363.805.981 .379)

VAo ngay 31 |},eng 12 nem 20'17 - 9.389.390.307 3.730.430.336 31.407.265.688 222.797.354.489 267.324.440.820

Phin lfiy k6 lql nnuan sau khi mua cdng ty lien k6t:

Vao ngay 31 theng 12 nam 2016 50.257.089.023 s.695.136.451 '1.462.721.712 1.614.407.181

Gi6 tri cdn lpi:

Vao ngay 31 theng 12 nam 20'16 414.063.070.402 15.084.526.758 5.193.152.048 16.346.010.181 - 450.686.759.389

- 59.029.354.367PhAn lgi nhuan tu cong ty rien kgt 8.136.302.027 6.200.621.920 1.2s4.30o.491 't.6i5.is3.439 4.701.}s't.748 z't.go7.42g.s6sc6 tupc duqc chia trong nem (4.045.758.000) (5.187.OOO.OOO) (1.2oO.OOO.OOO) (735.693.888) - (11.168.451.888)Giim do chuy6n thanh c6ng ty con (54.347.633.050) - (s4.347.633.0s0)

Vao ngay 31 thang 12 nem 201 7 - 6.708.758.371 't.517 .022.',t43 2.493.866.732 4.70',t .051.748 15.420.698.994

Veo ngay 31 thing 12 nem 2017 - 16.098.148.678 5.247.452.479 33.901.132.420 227.498.406.237 282.745.139.814

26

\\ X----2. n .// -/)--.^-:\

Cdng ty C6 ph6n TQp dodn PAN BO9-ON/HN

THUYCT M|NH BAo cAo TAr cHiNH Hop NHAT auv 4/2017 (cHuA K|EM ToAN) (i6p theo)vao ngay va cho ndm tai chinh k6t thoc ngey 31 theng 12 nem 2017

15. cAc KHoAN oAu Tt, TAr GHINH DAr HAN (ti6p theo)

15.2 Olu tu dei h?n khecvNo

Ngdy 31 theng 12 nem2016

s6 nryng ci6 tricd phi6u dAu tu

99.938'13.333.640.000

Ngey 31 theng 12 nem2017

,

:I

\)tll

//

56 luqns Gie t!cd phi6u dAu ttt

99.938 13.333.640.000C6ng ty C6 phAn Gi6ng Thai Binh

TONC CQNG

16 Lgr THE THUONG MAt

Nguy6n gi6:Vao ngey 31 th6ng 12 nem 2016Tang tu hqp nhAt kinh doanhVao ngay 31 thang 12 ntrm 2017

Phan b6 luy k6:Vao ngay 31 thangPhan b6 trong namVao ngay 31 theng

Gia tri cdn laiVao ngay 31 th6ngVao ngay 31 thang

17 VAY VA Ng THUE TAI GHINH

Vay ng6n hanVay ngdn han tu ngan hangVay dai han d6n han tritrat pnteu

Chi phi ph6t hanh trai phi6u

Vay dai hanVay dai han tt ngan hang

TONG CQNG

13.333.640.000 13.333.640.000

VNOLqi thd thLlong mai

532.481.177 .809157.166.074.718689.647 .252.527

12 nem 2016

'12 nem 2017

12 nem 20'16

'12 nem 2017

114.215.461.06361.498.111.931

175.713.572.994

418.265.716.7 46513.933.679.533

VNONgdy 31 theng 12 Ngdy 31 thAng 12

ndm 2017

595.876.751.80611.143.26',t.92875.000.000.000

(85.000.000)

681.935.013.734 476.289.699.954

236.'160.625.455 12.206.579.471

918.095.639.189 488.496.279.42s

nem 2016

440.415.257.52335.87 4.442.431

C6ng ty C6 phAn TQp dodn PAN BO9.DN/HN

rHUyEr M|NH BAo cAo rAr CHINH Hgp NHAT QUY 4/2017 (cHLrA K|EM ToAN) (ti6p rheo)vao ngay va cho nam tai chinh k6t thuc ngay 31 th6ng 12 nem 2017

18 PHA TRA NGUdI BAN

Phii tri cho c6c d6i tugng kh6cC6ng ty TNHH Gi6ng cdy tr6ngVan Xuydn - Trung QudcKhec

Phaitre ngudi bAn la c6c ben lien quan(Thuydt minh s6 27)

TONG CQNG

THUE vA cAc KHoAN PHAI NQP NHA NuOc

Thue thu nhap doanh nghiep

Thue gie tri gia tang

Thu6 thu nhap ce nhan

Thu6 khac

TONG CQNG

CHt PHi PHAI TRA

Chi phi mua bin quyAnChi phi thue dAtLuong va thudngchi6t kh6uHoa hdng va khuy6n maiChi phl bang higu quang c6oChi phi lai vayChi phi dich vq mua ngoaiKhac

TONG GQNG

264.249.203.',101

VNDNgdy 31 thAng 12

ndm 2016109.021.'104.491

27.306.662.83181.714.441.660

805.666.451

109.826.770.942

Ngey 31 theng 12nem 2017

17.916.107.360

11.283.841.699

2.849.27 4.194

350.335.165

32.399.558.418 15.429.682.217

vNoNgey 31 theng 12 Ngdy 31 theng 12

nem2017 ndm 20165.',t47.552.667 2.636.090.229409.860.555 1.127.500.000

71.219.254.852 2.013.959.18424.966.980.77110.258.487.00927.231.146.6071.300.736.946 755.712.054

10.205.295.91813.249.565.584 3.399.665.299

163.988.880.909 9.932.926.766


263.794.412.145

47.926.968.424215.867.443.721

454.790.956

Ii

I,\

\)o

I19VND


8.960.001.416

474.225.496

5.464.679.368

530.775.937

THUYET M|NH BAo cAo TAr CHINH Hgp NHAT ouY 4/20i7 (cHLrA K|EM ToAN) (ti6p rheo)vao ngay va cho nem lai chinh k6t thuc ngay 31 thang 12 nam 2017

C6ng ty C6 phAn Tdp dodn PAN

21. cAc KHoAN PHAI TRA KHAC

Ngln hanNhan ky quyPhai tra iign bdi thudng dAtBio hidm xE hoi, y t6 va kinh phi c6ng 6oanChi phi phai ra - c6c dq 6nC6 tfc phai tra t?i cong ty conTrq cAp mAt viec lim va c6c khoan tra CBCNVKhec

Dai hanNhan ki quy

TONG CQNG

Trong d6:

Ben kh6cBen fi6n quan (Thuydt minh s6 27)

Ngdy 31 heng 12nam 2017

2.196.723.O34847.228.806

1 .968.721 .8 1012.555.174.89912.017 .O07 .589

BO9-DN/HN

VND

Ngdy 31 theng 12nam 2016

4.514.586.4002.847.000.0001.913.351.886

1.946.216.810

15.915.667.06;

,,s/((

{

29.584.855.142 27.136.822.16s

5.832.302.232 1 .371 .641 .063

_9!412r!9!21 28.508.463.228

35.117.158.374 28.127.080.870300.000.000 381.382.358

,o

Cong ty C6 phdn TQp doan PAN

rHuvEr MINH BAo cAo rAt cniruu Hgp runAr aui +tzott (cHLrA KEU ronru1 (ticp theo)vdo ngdy vd cho nim tdi chinh k6t th[c ngiy 31 th6ng 12 nirm 2017

22. vON cHrl sd xUu

22.1 Tinh hinh thay d6i ngu6n v6n chi sd h&u

V6n gop

BO9.DN/HN

Thdng du v6n c6phin

1.021.203.143.351(132.000.000)

C6 phi€u qui Qui ddu tu phdttri6n

47.708.067.259

64.697.205.654

(17 .130.228.049)

Lqi nhuQn sau thu)chua phdn ph6i

VND-,t ong cQng

Cho nim tiri chinh f6 tntic ngiry 31 thiing

Ngiy 31 th6ng 12 ndm 2015- Tdng v6n trong ndm- Mua c6 phi6u qu!- Lgi nhuQn trong ndm- Gidm do thay d6i ry le s& hou trong congty con

- Trich qu! khen thudng, ph0c lqi- Trlch qui dAu tu ph6t tri6n- Trich kinh phi hoat dQng vd th0 lao crlaHgi tt6ng Qudn trivi Ban Ki6m soSt

- St} dung c6c qu!- Gidm khdc

Ngiry 31 thiing 12 nim 2016

Ngiy 31 th6ng 12 ndm 2016- Lgi nhuQn trong ndm- Ting do thay tt6itf lQ sd hou trongc6ng ty con

- Trd c6 t0c bdng c6 phi6u- Trich qui khen thudng, ph0c lgi- Trich lap qug dAu tu ph6t tri6n- ThU lao HDQT vd BKS- Sir dUng c5c qu!- Gidm kh5c

Ngiry 31 thiing 12 nim 2017

1.023.724.970.000 1.021.071.143.351 (561.000.000)

(561.000.000)

95.275.044.864

36'78e665713''iil33313:333

- (561.000.000)256.986.960.498 256.986.960.498

(19.449.769.930) (19.449.769.930)(23.113.750.803) (23.113.750.803)(64.697.205.6s4)

(4.167.894.750) (4.167.894.750)- (17.130.228.049)

(3.030.017.753) (3.030.017.7s3)

179.317.987.321 2.318.828.145.536

179.317.987.321 2.318.828.145.536371.253.693.575 371.253.693.575

72.185.246.820 72.185.246.820(1s3.51 1 .330.000)(29.482.201.704) (29.482.201.704)(42.966.530.365)

(1.282 o43 332)_ ,ll:3?3:3i3:333]

(5.780.719.457) (5.780.719.457)

___88999499I 128.226.531.s46 389.734.102.858 2.715.707.077.75s

12 nim2016

1.008.724.970.00015.000.000.000

(561.000.000)

Cho nim tirichinh k6t thric ngiy 31 thiing 12 nim2017

1.023.724.970.000

153.51 1.330.000

't.021.071.143.3s1_ 95.275.044.864_

42.966.530.36;

(10.015.043.683)

1 .1 77.236.300.000 1.021.O71.143.351

30

// *./ 'Lutu-\rP-\

COng ty C6 phAn Tqp dodn PAN

vdn c6 pndn da phdt hdnh56 dAu namTdng trong ndmTONG CQNG

c6 trlc uing tidnc6 toc ha bing tidnC6 toc de c6ng b6 vir chua chi tri

22.j Cd phi6u

C6 phi6u da duEc duyet

C6 phi6u tr5 ph6t hAnhC6 phi6u dA phat hanh va dugc g6p v6nday di- c6 phi6u ph6 th6ng

C6 phi6u dugc mua lqi (c6 phi6u qu!)- C6 phi6u ph6 th6n9

C6 phi6u dang luu hanh- C6 phi6u ptr6 ttrOng

22.4 Ldi trdn c6 phi6u

Ldisau thu6 phan bd cho c6 d6ng sd hou c6phieu ph6 thong cia cong ty me (yNO,Trich lep cec quy khen thudng, ph0c loiLqi nhuan thuAn sau thu6 phAn b6 cho c6ddng sd hOu c6 phi6u ph6 th6ng de tinh tai cobdn tr6n c6 phigu (VNDJBinh quan gia quydn cia s6 c6 phi6u ph6th6ng dang luu hAnh (c6 phi6u)

Lii tr6n c6 phi6u trudc diAu chinh (VND)

BO9-DN/HN

THUYET MINH BAo cAo TAr cHiNH Hgp NHAT ouY 4/2017 (cHuA KtENil roAN) (i6p theo)veo ngay va cho nem tai chinh k6t th0c ngay 31 :Jneng 12 nem 2017

22. vON cHo sd Hou (ti6p theo)

22.2 CAc giao dich vd v6n vOi cac chri sd hOu vi phan ph6i c6 tl.ic, lqi nhu6n

Ndm nay

1 .023.724.970.000153.51 1 .330.000

r.177.236.300.000

VNDNem tu6c

'l .008.724.970.00015.000.000.000

1.023.724.970.000

36 cu6i nem50 CO pnan

117.723.630

117.723.630

30.000

1 17.693.630

371.253.693.575

117.693.630

3.154

56 ddu nam50 CO pnan

102.372.497

102.372.497

30.000

102.342.497

Tap doan sl} dqng cac th6ng tin sau d6 tinh tei co ban va lai suy giam tren c6 phi6u.

Nem nay

__1z1!!lrr!_c+

NAm tu6c

256.986.960.498(s.633.324.47 3\

251.353.636.025

107 .797 .372

2.332

31

C6ng ty C6 ph6n Tap dodn PAN

Ndm nay4.'t76.434.064.913

4.160.305.485.69216.',t28.579.221_

('t01 .532.243 .1351(40.419.566.331)

(9.599.412.560)(51.513.264.244\

4.O74.90'.t.821.778

BO9.DN/HN

VNDNam tru6c

2.867.676.779.485

2.782.961 .419.7 5079.637.530.453

5.077 .829.282

(114.311.078.4't1l(38.038.522.892)

(2.485 .387 .s20)(73.787.167.999)

2.753.365.70't.074

THUYET NI|NH BAo cAo rAr CHINH Hgp NHAT euY 4/2017 (cHr/A K|EM roAN) (ti6p theo)vao ngay va cho nam tai chinh kdt thUc ngay 31 thang 12 nam 20l7

23.

23.1

OOANH THU

Doanh thu bdn heng vd cung cdp dlch vy

T6ng doanh thuTrong d6

Doanh thu b6n thanh phAm, hAng hdaDoanh thu cung c6p dich vuDoanh thu khac

Cec khoan giam tril doanh thuChi6t khSu thuong mqiGiam gi6 hang bAnHang biin bi tra lai

Doanh thu lhuin

23.2 Doanh thu ho?t ir$ng tii chinh

Lai tcr denh gie lai gia tri hqp l, khoan dau tuvao cong ty lien ketLai tir thanh lf c6c khoin dAu tuThu nhap tu hoat dong tliu tuLAi tidn grli ngan hAngLai chenh lech ti giac6 tocLei dau tu ch0ng khoanLai khac

TONG CQNG

GIA V6N HANG BAN vA DIGH vu CUNG cAP

Gii v6n hdng b6nGia v6n dich vU cung c6pGia v6n khecTrich lap (hoan nhap) du phdng giam gie hangton kho

TONG CQNG

CHI PHI TAI CHINH

Phi tu vAn chuy6n nhugng khoan dAu tuChi phi lai vayL6 thanh ly cac khodn dAu tuLai tra cham, chi6t khAu, chi phi khacL6 ch6nh lpch ti gi6Chi phi khacHoan nhap giam gi6 c6c khoin dlu tu

TONG GQNG

Ndm nay

240 .617 .97 3 .068'1.820.934.789

22.759.971.53338.402.7 48.229'10.265.600.527

5.830.451.5001.226.388.9004.081.640.700

325.005.709.246

VNDNem tu$c

120 .489 .925 .28726.605.607.683't7.9?2.103.7739.510.972.8802.647.039.5002.243.651.293'1.661.755.341

18't.091.055.757

Ndm nay3.126.667 .874.621

256.282.405_

10.528.585.534

3.137.452.7 42.560

VND

Nem tu$c2.058.479.653.622

52.151.120.7391 .777 .541.72s

('t .512.032.807)

2.110.896.283.279

Ndm nay

26.006.903.698

7.322.20631;7.555.384.385

842.865.694

VNDNem tu$c

9.952.602.86523.692.479.268

6.870.534.4056.872.210.6716.719.537.6848.160.888.378

(1.145.276.100)

61.122.977 .17141.727.360.094

COng ty C6 phAn Tap dodn PAN BO9-DN/HN

THUYET [iINH BAo cAo rAr CHINH Hop NHAr ouY 4/2017 (cHuA K|EM ToAN) (ti6p theo)vao ngey va cho ndm tai chinh k6t thoc ngay 31 lheng 12 nem 2017

THUE THU NHAP DoANH NGHIEP

> Tai ABT: ABT dusc mi6n lhu6 TNDN ba (3) ndm va giim 50% s6 thu6 TNDN phai noptrong chin (9) nem ti6p theo tlnh lien tuc til ndm dAu ti6n C6ng ty c6 thu nhap chiu thuela 2004 theo COng ven s6 s88/CT-THDT do CUc thu6 tinh B6n Tre ban hanh ngay 14th6ng 10 ndm 2005.

Theo Thong tu s6 96/20'1s/TT-BTC do BO Tai chinh ban hanh ngay 22 thang 6 nem 2015va C6ng van s6 22OOICT-THNVDT do Cuc thu6 tinh B6n Tre ban hanh ngay 18 thang I Inem 2015, ABT dugc hudng thu6 su6t thu6 TNDN uu dei trong su6t thdi gian hoat dongd6i vdi thu nhap tU nu6i trdng thrly san d dia ban kinh t6, xA h6i kh6 khen. Theo tt6, thu6suAt ttru6 TNDN 6p dung cho lgi nhufn tU hoat dOng nu6i tr6ng thriy sin cria ABT tirnam 2015 Ia 1 0%.

Ngoai ra, ABT da nhan dugc COng van s6 5181/BTC-TCT do BO Tai chinh ban henhngay 15 thang 4 nem 2016. Theo d6, ABT duqc hudng uu dai ddng thdi bao gdm giim50% thue TNDN va 6p dr,rng thu6 suAt tiruS TNDN uu d6i 10olo. Do d6, thu6 su6t thu6TNDN ep dqng d6i vdi lgi nhuan ta/ hoat d6ng nuoi trdng thiry sin cria ABT trong namtruoc ld 5olo.

> Tai NSC: Vao ngay 1 theng 3 nem 20'11, NSC nhen dugc GiSy chong nhan s6 O3lgK-DNKHCN do Sd Khoa hec va Cong nghe Thanh ph6 Ha Noi cAp, ch5p thuAn NSC taDoanh nghiCp Khoa hQc va C6ng nghQ ('KH&CN"). Theo c6c quy dinh vA Doanh nghiepKH&CN, va cac quy dinh vd uu d5i, mi6n giam thu6 TNDN hiCn hanh thi NSC dugc mi6n,giim thu6 TNDN nhu doanh nghiCp thanh lap moi tU dq 6n d3u tu thuoc tinh vuc c6ngnghe cao, nghiCn cuu khoa hoc va phat trien cong nghe tl:l khi c6 thu nh6p chiu thu6 v6ididu ki?n: doanh thu crla cdc sin phim, hAng h6; hinh thanh tu k6t que KH&CN trongnam th0 nhet tu 30% t6ng doanh thu tra lCn, ndm thu hai tu 5oo/o t6ng doanh thu kd t6nva n5m tho ba trd di tr.r 70% t6ng doanh thu trd ten. Cu th6:

(r) Cong ty drrEc ap dung moc thu6 su6t thu6 TNDN td 1 07o trong mudi tdm (1S) nemtu nam dau tien c6 doanh thu trr hoat dong KH&CN; va

0i) A9ng ty duoc miSn thu6 TNDN trong b6n (4) nem va giam SO% trong chin (9) namti6p theo.

> Tai SSC: Vao ngay 30 thSng 7 nAm 2012, SSC nhin duqc Gi5y Chung nhan s6 OB/OK-DNKHCN do Sd Khoa hac va C6ng nghg Thanh ph6 Hd Chi Minh c5p, chap thu6n C6ngty la Doanh nghiep Khoa hoc va Cong nghg ("KH&CN"). Theo cec quy dinh vA Doanhnghi€p KH&CN, va cec quy dinh ve uu dii, miSn giim thu6 TNDN hien hanh thi SSCdugc mi6n, giam thu6 TNDN nhu doanh nghiep thanh tap moi tu du an dau tu thu6c linhvuc.c6ng nghe cao, nghien cuu khoa hoc va phet tri6n cong nghg ti/ khi c6 thu nhap chiuthuC voi di6u kien:. doanh thu cia c6c sin pham, hdng h6a hinh thanh tir k6t qua KH&CNtrong nem thu nh6t tU 30% t6n9 doanh thu kd tCn, nem thr? hai tu 50% t6nq doanh thutrd lCn va ndm thur ba trd di tU rool" t6ng doanh thu trd ten. Cu th6:

(,) COng ty duoc ap dr,rng moc thu6 su6t thu6 TNDN ta iO% trong muoi lem (15) namtu nem dau tien c6 doanh thu til hoat dong KH&CN; ve

(ii) CPng ty duoc miSn thu6 TNDN kong 4 (b6n) ndm vi giim SO% trong chin (9) nemti6p theo.

Thu6 suAt TNDN cia cec c6ng ty con khac ta 20% trCn t6ng thu nh{p chiu thu6.

Cac bao cao thu6 crla Tip dodn s6 chiu su ki6m tra cia co quan thu6. Do viCc 6p dunq luatve cec quy dinh va thu6.d6i voi cac roai nghicp vu khec nhau c6 thd duqc giai ttrictr'tireonhi6u cach khec nhau, s6 thu6 duEc htnh bay tr6n beo ceo tai chlnh hgp nhAi gioa ni€n d6c6 thC se bi thay d6i theo quy6t dinh cu6i cirng cia co quan thu6.

Tap doan c6 nghia vu nop thu6 thu nhap doanh nghiep (thu6 "TNDN") v6i muc thu6 suatbeng 20% thu nhap chiu thu6. Ngoai ra, cac cOng ty con cl]a C6ng ty duoc miEn vd giim thu6TNDN nhu sau:

THUYET M|NH BAo cAo rAr CHINH Hgp NHAr euY 4t2017 (cHr-rA K|EM ToAN) (ti6p theo)vAo ngiy vA cho nim tii chlnh k6t th0c ngAy 3'l th6ng 12 ndm 2017

26, THUE THU NHAP DOANH NGHIEP

26.1 Chi phi thu6 TNDN

Cong ty C6 phAn T?p doirn PAN

chi phirhu6 TNDN hiQn hdnhDidu chinh thu6 TNDN trich thuanim trudcThu nhip thu6 TNDN hoin lai

ToNG CQNG

Ndm nay44.413.159.730

(3.814.898.582)

__40.se&?g!_19-

BO9.DN/HN

VNDNdm truoc

54.182.915.581

(3.283.376.125)(2.148.706.714)

48.750.832.742

34

C6ng ty C6 phAn TQp dodn PAN

THUYET M|NH BAo cAo rAr CHINH HqP NHAT ouY 4t2o17 (3HUA KIEM ToAN) (ti6p theo)vao ngay va cho nam tai chinh k6t thoc ngay 31 theng 12 nim 2017

27. NGHTEP vU vot cAc aEN LIEN QUAN

Cac giao dlch trang y6u ctia Tfp doin vOi cec ben liCn quan trong nim nay vA nem truoc nhu sau:

BO9-DN/HN

Ben fien quan

C6ng ty C6 phln Chfng khoan Sai Gon

C6ng ty TNHH Quan lY quy SSI

C0ng ty C6 phAn CSC Viet Nam

COng ty C6 phAn CSCBC Viet Nam

C6ng ty TNHH Tu vAn NDH

Ba Ha Thi Thanh Van

Cong ty c6 phAn Atani Holdings

COng ty TNHH Dich vU Xuyen Thei Binh

C6ng ty TNHH Lien Thai Binh

C6ng ty C6 phAn Thriy sdn 584

M6i quan he

c6 oong

cd dong

c6 d6ng

c6 aong

Ben li6n quan

Thanh vien HOQT

BCn liCn quan

COng ty lien k6t

Cong ty lien k6t

Nha Trang c6n9 ty licn k6t

Ndm nay

2.317.928.000.00023.186.371.230

6.000.000.00050.244.882

5.492.233.769436.350.184

506.804.932

1 .596.258.31s

1.346.765.898

2.728.583.O7 026.824.251

655.200.000

1.341.600.000

't.034.580.1435.187.000.000

457.450.720247.287 .377

1.200.000.000

4.025.050.000920.01 1.200

52.097.5753'l.309.091

22.189.493

VNO

Nem tu]Oc

2.264.760.000.00026.949.528.904

9.952.602.865228.163.183

4.18'1.435.000250.689.931

360.000.000

1.918.453.127

2.548.782.784_

655.200.000

1.312.285.541

373.985.240'163.768.750

15.206.816.000475.213.000

Noi dung nghiCp vq

Hqp ddng dAu tu hqp tac

_ Lai ta, hoat ilong dau tuPhi tu van va phet hanh chung khoen

Cho thue van phong va dich vq khacBan hang h6a

Phi quen ly tai khoin, luu ky, giao dich

Phi tu ven dAu tu chong khoanBen hang h6a

Phi thue van phdng

Phi thue van phdng

Phi dich vlrBen hang h6a

Phi thuC nha

Mua hang h6a

Cho thue vdn phdng va dich vu khecThu nhap c6 tU,c

Phi dich vq vg sinhBan hang h6a

Thu nhap c6 trrc

Diu tu vio cOng ty li€n k6tThu nhap c6 tr?c

Mua hang h6aBan hang h6a

Ban hang h6acong Ty c6 PhAn Diu Tu ou0ng MAt Trdi c6 dong

35

U::IV ^\\ry.: ^r'.'l

COng ty C6 phAn T?p doirn PAN BO9-DN/HN

rnuv€r MINH eAo cAo rnr cniNH ugp uHAr aui qtzo'tt (cHt-IA xtEnlt roRN) (ticp theo)vdo ngiy vi cho nim tAi chinh k6t th0c ngAy 31 th5ng 12nAm2017

27. NGHTeP vU vor CaC BeN L|EN QUAN (i6p rheo)

CAc di6u kien ve afieu khoen cda cec giao dich voi cec b'n li6n quan

Tap doan cung cAp dich vu cho cic ben fien quan theo m0c gi6 b/in niem y& thong lhudng dugc ,p dung chung cho mai khac hang. Tap doan muahang tU c6c ben lien quan theo moc gia ben thi lrudng.

56 du cac khoan phaithu, pheifi bithdidam ngay 31 lhdng '12 nrm 2017 khdng cAn bao dam, kh6ng c6lri suet va s6 atugc thanh to6n b5ng t6n. Veongay hp b6o cao Bi chlnh ctlo nem tiichlnh k& thuc ngey 31 th6ng 12 ntm 2017, Tap doan chua tdch lap m6t khoin dg phong nq phaithu kh6 dOi naolen quan dan E6 tian dc ben [6n quan cdn ng. Viec danh gie nay duqc thlrc hien cho m6i nam th6ng qua viec kiBm ba tinh hinh tai chlnh d]a b€n lenquan vathitrudng ma ben fien quan d6 ho?t dong.

vao ngay kgt thrlc ky kE toan, c6c khoan phei thu ve phaita vdi c6c ben li€n quan nhu sau:

M6i quan h€

VND

NQi dung nghiQp vtl Ngdy 31 thdng 12 Ngdy 31 thdng 12B€n li€n quan

Phdi thu ngin hqn cia khdch hdng

C6ng ty C6 phAn Chung kho6n Sdi Gdn

C6ng ty TNHH Dich vtt Xuy6n Th6i Binh

COng ty C6 phln BibicaC6ng ty TNHH Tu vAn NDHCOng Ty C6 PnAn DAu Tu Dudng Mit Troi

Trd tru& cho nguoi bdn ngin hgn

C6ng ty TNHH Tu v5n NDHCOng ty C6 ph6n Chung kho6n Sii Gdn

ndm 2017

C6 COng Cho thu6 vln phdng vA dich vU kh5cB6n hAng h6a '129.061.600

C6ng ty li€n k6t Cho thue vdn phdng vA dich vu khScB6n hing h6a 6.600.000

C6ng ty con B6n hAng h6aB€n li€n quan B6n hdng h6a 25.151.950

C6 OOng B6n hAng h6a 158.400

ndm 2016

20.887.924301.245.080132.240.878

48.824.6004.548.750_

160.971.9s0 507.747.232

B6n li6n quanC6 oong

Phi dich vuPhi dich vu vA dit cgc

s68.642.00022.734.352

527.299.87610.789.770

591.376.352 538.089.646

36

llZlO >:' ' '-''' :- ..t-rr

Cong ty C6 phAn T?p doirn PAN

rHuyEt rurNH eAo cAo rAr cniruu ngp runAr Quv ttzotz (cHuA xtEu ronru) (ticp theo)vdo ngiy vi cho nim tdi chinh k6t thric ngdy 3 1 th6ng 12 ndm 2017

27. NGHTEP Vg Vot CAC BEN t-lEn OUAN (ti6p theo)

Vio ngiy kCt thrlc ky kC toan, c6c khoin phii thu vd phii trA vdi c6c b6n li6n quan nhu sau: (ti6p theo)

M6i quan hQ NghiQp vtl Ngdy 31 thdng 12ndm 2017

BO9-DN/HN

VND

Ngdy31 th6ng 12ndm 2016

304.700.560

79.200.000

426.399.696

810.300.256

82.000.000685.001.451

38.665.000

805.666.451

219.640.658120.000.000

41.741.700

381.382.358

BOn li6n quan

Phdi thu ngdn hqn khdc

C6ng ty C6 phin CSC Viet NamC6ng ty C6 phin CSCBC ViQt NamBa Ha Thi Thanh V6nC6ng ty TNHH Dich vu Xuy6n Th6i BinhC6ng ty C6 phAn Thrly sdn 584 Nha TrangC6ng ty C6 phAn C6ng nghQ sinh hgc Mia XuAnC6ng ty C6 phAn Atani HoldingsC6ng ty C6 phAn Ch0ng kho6n Sdi Gdn

Phdi trit nguoi bdn ngin hqn

C6ng ty TNHH Tu v6n NDHC6ng ty C6 phln BibicaC6ng ty TNHH Dich vu Xuy6n Th5i Binh

COng ty C6 phAn Ch0ng kho6n Sii Gdn

Phiti trd ngdn hqn khdc

C6ng ty TNHH Dich vq Xuy6n Th5i BinhOng Michaelsng Beng HockC6ng ty C6 phln Ch0ng kho5n SdriGdn

C6 o6ngC6 oong

Thdnh vi6n HDQTC6ng ty li€n k6tC6ng ty li6n k6t

B6n li6n quanB6n li6n quan

c6 oong

B6n li6n quanCOng ty con

C6ng ty li6n k6tC6 oong

C6ng ty lien k6tThdnh vi6n HDQT

C6 oong

Dit cgc thu€ vin phongDit cgc thu€ vin phongDit cgc thue v5n phdng

Thanh lf tii sinChi phi chi hQChi phi chi hQChi phi chi hQ

Ldi dy thu

Phi tu v5nMua hdng h6a

Phl dich vu vG sinhPhidich vu

Dit cgc thu6 vin phdngThi lao

Phi tu vin

438.382.00;79.200.000

160.000.0003.850.000

18.452.0002.552.000

702.436.000

344.790.956

110.000.000

454.790.9s6

300.000.000

300.000.000

37

lla l:- --&-1.

( ) r^ r rr

COng ty C6 ph6n Tip dodn PAN BO9-DN/HN

THUyeT [iINH BAo cAo rAr cHiNH Hop NHAT ouY 4/2017 (cHuA K|EM ToAN) (ti6p theo)vao ngey ve cho nem tai chinh k6t thUc ngay 31 thang 12 nem 2017

27. NGHTEP vU vot cAc BeN L|EN QUAN (ti6p rheo)

Cdc giao dich voi cdc ben lian quan khic

Thu nhap clla cac thanh vi6n Hoi ddng Quan tri va Ban Giem d6c nhu sau:VND

Ndm tru6cTiln luong, tiBn thu laoThu nhap khac

TONG GQNG

cAM KET THUe HoAT oQNG

DuOi 1 n5mTuld6nSnimTren 5 nem

TONG CQNG

Nem nay30.777.234.053'15.269.634.260

745.000.000 1.921.083.000

31.522.234.053 '17.190.717 .260

i,|

!sj;

Tap doan hien dang thue tai san theo hqp ddng thue hoat dong. Vao ngay k6t thUc ky k6toan, cac tien thue t6i thi6u phei tra trong tuong lai theo hqp ddng thu6 hoat dong dugc lrinhbay nhu sau:

vND


5.305.725.6761 5 .827 .42't .47221.087.190.964


4.018.807.5393.483.335.236L445 .67 5 .294

42.220.338.112 't6.947.818.069

38

C6ng ty C6 phAn T?p dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr cHiNH HgP NHAT auY 4/2017 (cHLrA K|EM ToAN) (ticp theo)vao ngay va cho nam tai chinh ket thuc ngay 31 thang 12 nem 2017

29. THONG TIN THEO BQ PHAN

Tap doan lr.ra chgn cec b9 phan theo linh vuc kinh doanh la bO phan beo c6o chlnh y6u vi rrii ro vA ti suAt sinh ldi crla Tap doan bi tac dong chi y6u bdinhilng khec biCt vA san phAm dich vu va thuong mai do Tap doan cung c5p. CAc b0 phan theo khu vyc dia ly la b6 phan beo cao tho y6u. Cic hoat tt0ngkinh doanh crla Tap doan dugc t5 choc vA quan ly theo tinh chet cia san pham dich vu hang h6a do Tap doan cung c5p vdi m6i mot bO phan la mEt don vikinh doanh chi6n lugc cung cAp c5c sin phSm khic nhau vir phuc vu thi trudng khec nhau.

29.1 B0 phAn theo linh vqc kinh doanh

Th6ng tin vc doanh thu, lgi nhuan va mot s6 tai sin vi c6ng ng crla b0 phan theo linh vuc kinh doanh cia Tap doan nhu sau:VND

NOng nghi1p Thuc phAm

Vao ngay va cho nam tai chinh ket thUc ngay 31 th6ng 12 nem 2017

Khec Loaitrtt Tdng cing

Doanh thuDoanh thu tu ben hdng ra b€n ngoaiDoanh thu tu ben heng cho cec bA phan

T6ng doanh thuK6t qui

Loi nhuAn thuen tu0c thud cia bA PhQnchi phi thu6 TNDN cia b6 phen tam tinhLoi nhuan/ (16) thuAn sau thu5 tam tinh

Tai san va c6ng noTdi sen cla bO phAnTei san thu6 thu nhap hoen laiT6ng tii sin

Nq phei fie b0 phAn

Thud thu nhap hoen bi phei tAT6ng c6ng ng

Thong tin khecChi phi hinh thanh TSCD

I at san co dlnn nu) ntnnTei sen c6 dinh vo hinh

3.07 0.292.432.637 3.567.867.247.010 2.213.18't.480.927 (2.8s2.332.27 8.732\

1.519.524.878.999(631.951.796)

1.518.892.927 _203

300.619.124.025(23.747.753.866)276.871.370.159

3.067.956.124.5042.336.308.133

2.555.358.942.779(454.466.7s0)

2.554.904.476.049

18.000.000 - 4.074.901 .821.7781.086.418.526

'18.000.000 1.086.418.526 4.074.901.821.778

319.691.570.035 (25.322.251.977)(19.889.921.265) 3.039.413.983299.801.648.770 (22.282.837.994)

3.564.638.788.685 2.208.660.204.4063.228.458.325 4.521.276.521

(52.995.368.364)_

(52.995.368.364)

(2.852.s32.278.732)

541.993.073.719(40.s98.261.148)501 .394 .812.57 1

s.988.922.838_86310.086.042.979

5.999.008.881 .842

470.097.744.658 1.333.010.770.02156.653.137.353 112.755.369.061

18.304.057.037_ (156.245.527.409)- 1.665.167.044.307169.408.506.414

526.750.882.011'1.445.766.139.082

100.316.027.953 269.249.013.9253.022.150.000

18.304.057.037 (156.245.527.409)

1.428.899.000

1.834.575.550.72',1

370.993.940.8783.022.150.000

39

C6ng ty C6 phAn Tap dodn PAN BO9-DN/HN

THUYET M|NH BAo cAo rAr CHINH HgP NHAT ouY 4/2017 (cHuA KIEM ToAN) (ti6p theo)veo ngay va cho nam tai chinh k6t thrlc ngay 31 th6ng 12 nem 2017

2s THoNG TrN THEO BQ PHaN (ti6p theo)

29.1 BQ phgn theo linh vw kinh doanh (iep theol

Thong tin vt doanh thu, lqi nhuan, tai san va cong ng, chi phi hinh thanh mot s6 tai sin crla b0 phan theo lTnh vuc kinh doanh cia COng ty nhu sau (ti6ptheo):

vNoNOng nghiep Thtlc phdm Dich vu vd khdc Lo?i trv T6ng cOng

Vao ngay va cho nam tai chinh k6t thuc ngay 31 theng 12 nem 2016

Doanh thuDoanh thu tb ben heng ra ben ngodi 1 .325.790.565.868 1.355.626.482.896Doanh thu tlr ben hdng cho cec bA phAn (7.889.034.446)

T6ng doanh thu 1 .317 .901 .531 .422

K5t qudLqi nhuQn thuAn truOc thud cia bA PhAn 213.012.272.346chi phi thu6 TNDN cia ba phan

Loi nhuan thuAn sau thu6Tai $n va cong ng

Tdi sAn cia b0 phanI at sen Kndng Pnan Do

T6ng tai san

No phei te bA phAn

cong nq khong phan bdTdng c6ng ng

Th6ng tin khacChi phi hinh thanh TSCOTei sen c6 dinh h(ru hinhTei sen c6 dinh vo hinh

(21 .942.300.310)191.069.972.036

2.519.431.792.672

1 .355.626.482.896

88.579.356.424(3.966.174.579)

84.613.18't .845

1.723.210.631.610-

71 .386.90'1.605

133.268.584.445(22.842.357.853)110.426.226.592

2.236.422.187.002

8.450.785.151

(49.708.742.407)-

(49.708.7 42.407)

(2.724.428.920.564)

71.948.652.310(561.750.705) 8.450.785.151

2.753.365.701 .074

2.753.365.701 .074

385.151.470.808(48.750.832.742)336.400.638.066

3.754.635.690.7206.059.001.864

3.760.694.692.584

780.916.044.38757.102.507.987

838.018.552.374

2.s19.431 .792.672

331.718.041.988

1 .723.210.631 .610

480.996.967.774

2.236.422.187.002

15.110.463.183

(2.724.428.920.564)

(46.909.428.558)-

331.718.041.988 480.996.967.774

14.292.558.703 7.594.897.9418.789.080.160 174.000.000

15.1'10.463.183

2.793.710.882_

(46.909.428.558)

24.681.167.5268.963.080.160

40

\\2 \'.a ',/rl^rr\\r. _./^'/

C6ng ty C6 phdn Tqp dodn PAN BO9-DN/HN

THUyeT M|NH BAo cAo rAr cHiNH Hgp NHAT euY 4/2017 (cHLrA K|EM ToAN) (ti6p theo)vao ngay va cho nam tai chinh k6t thoc ngay 31 lhAng 12 nem 2017

29 THoNG TrN THEo BQ PHAN (ti6p rheo)

29.2 B0 phAn theo khu yttc iria liB0 phan theo khu vuc dia li crla Tap doan dugc xac dinh theo dia di6m cia tai san cia Tap doan. Doanh thu ben hang ra ben ngoai trinh bAy trong bOphan theo khu v\rc dia ly duqc xac dinh dga tran dia di6m dia ly cda khach hang crla Tap doan.

Thong tjn vA doanh thu, chi phi va mot s6 tai san crla bO phan theo khu vuc dla ly cia Tap doan nhu sau:VNO

Loaitru Ting c1ngVio ngiy vi cho nim tii chinh k6t thric ngay 3l th6ng 12Doanh thu

Doanh thu tit ben heng ra ben ngodiDoanh thu tu ben heng cho cec bA phen

T6ng doanh thu

Cac th6ng tin bO phan khacTdi sdn b6 phdn

Doanh thu xudt kh,u Doanh thu trong ntrtcnim 2017

1.692.061.839.234 2.382.839.982.544(1.086.418.526)

- 4.074.901 .821.7781.086.418.526

Tei sdn thu6 thu nhAp hoen hiT6n9 tii sdn

Chi phi hinh thanh tai san c6 dinhTdi sen cd dinh hdu hinhTei sen c6 dinh vo hinh

Veo ngay va cho nem tai chinh k6t th0c ngiy 31 thengDoanh thu

Doanh thu tb ben heng ra ben ngodiDoanh thu ttr ben hdng cho cAc bO phAn

T6ng doanh thu

Cac thong tin b0 phan khAcTdi san bQ phQnTei sen thu6 thu nhAp hoen bi

r ong tar san

Chi phi hinh thanh tai san c6 dinhTei sen c6 dinh har hinhTei sAn c6 dlnh vo hinh

1 .692.06'l .839.234

1 .159.517.526.071317.540.091

1.159.835.066.162

18.589.251.440_

12 nim 2016

1.294.741 .831.695

2.3 8 r .75 3. s64.01 8

7.681.737.591.5249.768.502.888

7.691.506.094.412

352.404.689.4383.022.150.OO0

1.458.623.869.379

1.086.418.526

(2.852.332.278.732)_

4.O74.901.821.778

5.988.922.838.86310.086.042.979

(2.852.332.27 8.7 32) 5.999.008.881 .842

370.993.940.8783.022.150.000

- 2.753.365.701.074

1.294.741 .831.695

994.877.847.280

1 .4s8.623.869.379

2.759.757.843.440

- 2.753.365.701.074

3.754.635.690.7206.059.001 .864

994.877.847.280

7.594.897.941-

2.759.757 .843.440

17.086.269.5858.963.080.160

3.760.694.692.584

24.681.167.5268.963.080.160

41

\\, \ {. n,/^,'.-rD /^!,,

C6ng ty C6 phAn TQp dodn PAN BO9-DN/HN

THUyeT M|NH BAo cAo TAr CHINH Hqp NHAT ouY 4/20i7 (cHuA K|EM ToAN) (i6p theo)vao ngay vA cho nem tai chinh ket thUc ngay 31 theng P nem 20'17

30. MUc olcH vA CHINH sAcH euAN LY RUr Ro rAr CHINH

Nq phai tra tai chinh cria TAp doAn chi y6u bao gdm cdc khoan vay, cec khoen phei tra ngudiban va cec khoen phai tra khac. Muc dich chtnh cia nh*ng khoan nq phai ta tai chtnh naylA nh6m huy dOng ngudn tai chinh phuc vq cac hoat dong coa Tap doan. Tap doan c6 cackhoin cho vay, phai thu khech hang va cec khoan phei thu khAc, tien mat ve tiAn gtli nginhen phet sinh kuc ti6p trr hoat dong cia Tap doan. Tap doan ctng nim gio cac khoan dautu s5n sAng de ban. Tap doan kh6ng nim gio hay phat hanh c6ng cu tai chinh phai sinh.

Tap doan c6 r0i ro thi kudng, nli ro tin dqng va rii ro thanh khoan.

Ban Giem d6c xem x6t vi th6ng nh6t ap dung cac chinh sAch quan ly cho nhong rii ro n6itrgn nhu sau.

Rii ro thi trl,o/,lg

Rii ro thi trudng la r0i ro ma gia tri hgp 19 crla cAc ludng ti6n trong tuong lai cia m6t c6ng cutai chinh se bi6n dong theo nhong thay d6i cia gia thi trudng. Gi5 thi trudng c6 b6n loai riiro: rrli ro lai su6t, nli ro tian tg, rii ro gia hang h6a vi rii ro vd giii kh6c, ching hqn nhu nii rovd gi6 c6 phAn. C6ng cu tai chinh bi anh hudng bdi rUi ro thi trudng bao gdm c6c khoin vayvi ng, tiAn giri, c6c khoin dAu tu s5n sing dE b6n.

Cac phan tich d0 nh?y nhu dugc trinh bay duoi day lien quan d6n tinh hinh tai chtnh tai ngay3'l thAng 12

êm 2017 uA ngay 31 theng 12 nam 2016.

C6c phan tlch d0 nhay nay da dugc lap tren co sd gi6 tri cac khoin ng thuAn, ti le giua cackhoin ng c6 lai suAt c6 dinh vA 6ac khoan ng c6 lai suAt tha n6i va ti lC tuong quan gi0a caccong cu tai chinh c6 g6c ngoai tC la kh6ng thay d6i.

Khi tinh toan cac phan tich dO nh?y, Ban Giam d6c gii tlinh rlng:

. d0 nhay cua bang can d6i k6 toen lien quan d6n cec c6ng cu nE s5n sAng d6 bdn;

. d0 nhay cia cdc khoin mvc c6 lien quan trong bao ceo k6t qua hoet dong kinh doanhbi inh hudng bdi cac thay d6i trong gia dinh vd rii ro thi trudng tuong rlng dua trCncac tai san vA ng phii tra tei chinh ma Tap doan nim gio tqi ngay 31 theng 12 nam2017 ve3l thang 12 nem 2016.

Ru ro lat suel

Rii ro lai suat B rii ro ma gie tri hqp ly hoac cAc ludng ti6n trong tuong lai crla mot c6ng cutai chinh se bi6n ttong theo nhong thay d6i cria lai su5t ttri trudng. Rii ro thi truong do thayd6i lai su6t coa Tap doan ch0 ydu li6n quan d6n tiBn, cic khoin ti6n g&i ngSn han va ceckhoan vay coa Tap doan. Oay la cac khoan dAu tu ngin han vi kh0ng ttugc Tip doin nimgio nhim mqc dich thu lqi tir su teng l€n trong gie tri.

Tap doan quin lf rrii ro lai suet bing cich phan tich tinh hinh canh tranh tren thi trudng d6c6 dugc cec lai suAt c6 lgi cho muc dlch cia Tap dodn vi vin nim trong gioi han quan ly riiro c0a minh.

DO nhay d6i vhi lei sud,t

Tap doan khong thuc hign phan tich dO nh?y d6i-vOi lai suAt vi rii ro do thay d6i lai suat ciaTap doan tai ngay lap bao ceo la khong dang k6 do c6c khodn vay deu la khoan vay ngenh?n voi lai suAt c6 cintr.

C6ng g C6 phAn Tqp dodn PAN BO9.DN/HN

THUyeT M|NH BAo cAo rAr oHINH Hqp NHAT euY 4/2017 (cHLrA K|EM ToAN) (ti6p theo)vao ngay vA cho ndm tai chinh k5t thuc ngay 31 theng 12 nam 2017

30 MUc DlcH vA GHINH sAcH ouAN LY RUr Ro rAr cHiNH (ti6p rheo)

Rii ro ngoai to

Rrli ro ngoaite la rii ro ma gi5 tri hqp ly ho{c cAc ludng tiAn trong tuong Iai coa mot cong cqr

tai chinh se bi6n dong theo nh0ng thay d6i cia ti gia ngoai tC. Tap doan chiu rii ro do suthay d6i c0a ty gia h6i doei lien quan trqc ti6p den cec ho?t dong kinh doanh cia Tap doan(khi doanh thu va chi phl duEc thuc hien bang don vi tien te khdc voi tt6ng tidn k6 toan toancia Tap doan).

Tap doan c6 rii ro ngoai te do thuc hien mua va ben hang h6a blng cec don vi tien tC khacvoi ttdng tidn k6 to6n cia Tap doan nhu dugc trinh bay trong Thuy6t minh s6 z.n. tap ooanquin lf rrii ro ngoEi tQ blng cdch xem xet tinh hinh thi trudng hien hanh vd du ki6n khi TapdoAn l?p k6 hoach mua vi ban hang h6a trong tuong lai bing ngoai tC, ngoei tn} viCc teng tilC phdng ngrla roi ro. Tip doan khong s0 dung bAt ky cong cu tai chinh phai sinh dA phdngngira rrji ro ngoai tC clla minh.

Rii ro tin dpng

Rii ro tin dung la roi ro ma mot ben tham gia trong mot cong cu tai chinh hoAc hqp d6ngkhach hang khong thuc hiCn cac nghla vq coa minh, dan d6n t6n th6t ve tai chinh. Tap doenc6 r0i ro tin dung tu cac hoat dong san xuat kinh doanh cia minh (chi y6u d6i voi cac khoanphai thu khech hang) va tD hoat dong tai chinh cia minh, bao gdm tiBn grli ngan hang, cacnghiep vU ngoai h6i va cac c6ng cu tai chinh khAc.

I ten gu ngan nang

Tap doan chO y6u duy tri s6 du tidn grlitai cac ngan hdng duqc nhidu ngudi bi6t d6n d ViCtNam. Rii ro tin dung t6i da crla Tap doan d6i vdi cec khoan mqc trong bang can d6i k5 toentai m6i ky l4p b6o cio chinh la gia tri ghi s6 nhu trlnh bay trong Thuy6t minh s6 4. Tap doannhan they ml?c dO tap trung nli ro tin dung d6i voi tian giri ngin hing li thip.

Phei thu khech hdng

Tap doan quan ly rii ro tin dr,rng khech hang th6ng qua c6c chinh sach, tho tuc va quy trinhki6m soat cia Tap doan c6 lien quan d6n vi€c quin ly r0i ro tin dung khach hang.

Tap doan thudng xuyen theo doi c6c khoan phaithu kh6ch hAng chua thu dugc. O6ivoi cackhech hang l6n, Tap doan thqc hien xem x6t slr suy giam trong chat luqng tin dung_cia tungkhach hang tai ngay lap bao c6o. Tap doan tim cach duy tri ki6m soet chit ch6 d6i vOi cackhoan phai thu t6n dqng va thanh lap mot bO phan ki6m soet tln dung de giim thi6u rrii ro tindqng. TrEn co sd nay va vigc cac khoan phaithu kh6ch hang cia Tap doan c6 li6n quan dennhidu kh6ch hang khac nhau, rii ro tin dung khOng bi tap trung dang kE vAo mot khech hangnhet dinh.

Cec cing cu fii chlnh khAc

Ban Giam d6c dinh gi6 reng tet ca cac tai san tai chinh dau trong han vi khong bi suy giimvi cac tai san tai chinh ney dau li6n quan d6n c6c kh5ch hing c6 uy tin va c6 kha neng thanhtoen t6t.

\

;Z

7

/

43

C6ng ty C6 phAn T?p dodn PAN BO9-DN/HN

THUyer MrNH BAo cAo rAr cHiNH Hop ruHAr ouV +rzorz (CHL/A KrEi/ roAN) (ti6p theo)vao ngay va cho nam tai chinh k6tthucngay 31 theng 12 nam 20'17

MUc olcH vA GHINH sAcH ouAN LY RUr Ro rAr CHINH (ri6p theo)

Rdi ro thanh khoen

Rii ro thanh khoin lA rrli ro Tap doan gip kh6 khen khi thuc hien cac nghia vU tai chinh dothi6u v6n. Rii ro thanh khoan cia Tap doan chri y6u ph6t sinh tir viec cec tai san tai chinhva nq phei tre tai chlnh c6 cec thdi di6m deo han lech nhau.

Tap doan giam sat rii ro thanh khoan th6ng qua viqc duy tri mot luEng ti6n mAt va cac khoantuong ttuong tidn vi c6c khoin vay ngan hang d muc md Ban Giam d6c cho la d0 dg d6pOng cho cec hoet dong crla TQp ttoAn vir d6 giim thi6u 6nh hudng cia nhOng bi6n tt0ng vdlu6ng ti6n.

Bang duoi diy t6ng hqp thdi han thanh toan cta cac khoin ng phai tra tai chinh cia Tapdoan dua trcn cac khoan thanh toan du ki6n theo hpp atdng kcn co sd chua duEc chi6t kh5u:

VNDDuOi 1 nem Tren 1 nem t ong cong

Ngay 31 th6ng 12 nim 20'17

Cec khoen vayPhai tra ngudi b6n ngin hqnKhoan phaitra ngin han khac vichi phi phai tra ngin han

TONG CQNG

Ngay 31 thang 12 nam 2016

Cac khoan vayPhei tra ngudi b6n ngln hgnKhoin phii tri ngin han kh6c vdchi phl phai tra ngan han

TONG CQNG

681.935.013.734264.249.203.'t01

104.079.679.382

't.050.263.896.217

236.160.625.455 918.095.639.189- 264 .249 .203 .101

104.079.679.382

236.1 60.62s.455 1.286.424.521.672

476.289.699.954 12.206.579.471 488.496.279.425109.826.770.942 - 109.826.770.942

30.240.872.0't4 30.240.872.l',t4

6t6.357.342.910',t2.206.579.471 628.563.922.381

Tap doan cho rdng muc dO tap trung nli ro d6i vdi viqc tre nq li th6p. Tip doAn c6 drj khindng ti6p cfn c5c ngudn v6n vi c5c khoan vay d6n han thanh toan trong vong 12 thang c6th6 dugc teituc vdi cac ben cho vay hien t?i.

Tai san dim beo

Tap doan da si? dung c5c khoin tidn grli ngln h4n ngan hang, nq phai thu, nha cla va vatki6n tr0c va quyAn srl dung dAt, tai san xay dung co ban dd dang, chi phi s& dung det tratruoc va cong trinh, may m6c thi6t bi di kem lam tai sin th6 chSp cho khoan vay ngan hang.

Tap doan khong nem gio tai sdn ddm bio crla mot ben khec vao ngiy 3'1 thdng 12 nem 2017va ngay 31 thang 12 ndm 2016.

44

30

COng ty C6 phin T?p doin PAN

THUvET MrNH BAo cAo rAt cHiNH HgP NHAT QUY 4/2017 (cHLrA KIEM ToAN) (ticp theo)vao ngay va cho nem tai chinh ket thoc ngay 31 thang 12 nam 20'17

rAr sAN TAr cHiNH vA No PHA TRA TAt cHiNH

Bang dLrdi day trinh bay gia tri ghi s6 vd gia tri hop ty cia cec c6ng cu tai chlnh duoc trinh bay trong bao cao tai chinh hop nhet cia Tap doan.

BO9-DN/HN

31

Gie t! ghi s6 Gie u hw ti

Ngay 31 thang 12 nam 2017 Ngay 31 theng 12 nem 2016Ngay 31 theng 12 Ngay 31 thang l2

nem 2017 nem 2016

Tai san tei chinhc6c khoan deu tu nim gio tt6kinh doanh

Cd phi6u ni6m ydt

.Cd phi6u _chra ni6m ydtTien grli ngen hanPhai thu ngin han ciakhSch hAngPhai thu ngSn han t[] cec bcnlien quanCac khoan phai thu khacTicn va cac khoan tuongduong tien

TONG CQNG

Gie tn

6.617.680.8495.539.450.8491.078.230.000

507.737 .777 .778

563.090.704.577

160.971.95046.336.389.827

1 .',118.786.997 .741

Dq phdng

(2.762.361 .535)(1 .721.290.839)(1.041.070.696)_

(26.696.683.393)

('t.244.282.4351

Gi6 tr!

73.445.594.02371.178.544.0232.267.050.000-

323.590.625.777

507 .747 .23254.415.644.883

557 .790 .02',t .387

Dq phdng

(1.041.070.696)

(1.041.070.696)

(5.879.224.s77)

(1.023.278.040)

3.855.319.3143.818.160.010

37.159.304507.737 .777 .778

536.394.021.184

160.971.95045.092.107.392

1 .118.786.997 .741

72.453.200.10771.227.220.803

1.225.979.304_

317.711.401 .200

507.747 .23253.392.366.843

557.790.021347

2.242.730.522.722 1!!l!!.9?L99!i 1_009.749.633.302 (7.943.s73.313) 2.212.027.195.359 1.001.854.736.769

6ta tn gnt soNgiy 31 thang 12 nam Ngay 31

2017

VNDGie fi hqp ty

Ngay 31 thang 12 nam Ngiy 31 th6ng 12 ndm2017 2016

th6ng 12 nam2016

No phii tri tii chinhVay va nqPhai tra ngudi ben

Phii tri kh5c

TONG CQNG

918.095.639.189264 .249 .203 .',t01104.079.679.382

488.496.279.425109.826.770.942

30.240.872.o',t4

9'18.095.639.189264.249.203.101104.079.679.382

488.496.279.425109.826.770.942

30.240.872.014

1.246.424.52't.672

45

628.563.922.381 1.286.424.s21.672 628.563.922.381

COng ty C6 phAn T6p dodn PAN

V0 Thi Lan AnhK6 toen trudng

Ngay 30 thang 1 nem 2018

BO9-DN/HN

rHUyeT MINH BAo cAo TAt CHINH Hqp NHAr euv 4/2017 (cHuA K|EM ToAN) (ti6p iheo)vao ngay va cho nem tai chinh k6t th0c ngay 31 thang 12 nam 2017

31 TAr sAN TAr CHINH vA Ng pHAr rRA rAt cHiNH (ti6p theo)

Gia tri hqp ly cia cac tai san tai chinh va nq phiiki tdi chinh duqc phan enh theo gi6 tri mac6ng cU tei chinh c6 thd dugc chuyan tt6i trong m6t giao dich hien tai gi0a c6c ben tham gia,ngoai tfl.r trudng hqp b5t buoc phai ban hoac thanh ly.

Tap doan sri} dr;ng phuong phap va gia dlnh sau 6ay dugc stl d(rng ttd uoc tinh gia tri hqpri:

. Gie tri hqp lf ct]a tign mAt va ti6n giri ngin han, cac khoen phai thu khach hang, ceckhoan phai tra ngudi ban va ng phii trd ngin han khac tLrong duong vdi gi6 tri ghi s6coa cia cAc khoin muc nly do nhirng c6ng cq nay c6 ki han ngin.

. Gia tri hqp lV crla cAc tdi sin tii chinh s5n sdng dA ban dugc xac dinh dlpa tren gia congb6, n6u c6, tren cac thi trudng c6 giao dich.

crAr rRINH B|EN ooNG KET auA HoAT oeNG euf 4/2017 so vot auY 4/2016

Theo quy dinh tai Th6ng tu s6 155/201s/TT-BTC ngay 06/10/2015 cua BO Tai chtnh vA c6ngb6 thong tin dinh ky ve giai trlnh s6 lieu cria t6 chrlc niem y6t, tap Ooan giii trinh bi5n itQngk6t qua kinh doanh nhu sau:

K6t thuc nam 2017, doanh thu thuAn cia Tap doan dat 4.075 t! ttdng (teng 1 .322 ti ddng sovdi ket qua 2.753 t! ttdng nam 2016). Su tang ruOng vugt m0c nai cuqi oong 96p bdi sr,rtang truong-bgn vong cia cec mang kinh doanh c6t t6i c0a Tap doan la linh vuc NOng nghiepvd- Thuc phAm, 2 meng nay cO ti trgng doanh thu lln luqt la 37,3% va 62,7%, trong d6 COngC6 phAn Bibica ("BBC') chinh th0c tra thanh cong ty con ttl Quy 3 nem 2017 da d6ng g6t846,6 t! ddng doanh thu, chi6m 20,8olo ti trAng doinh thu cOa toan Tap doan

Trong nem 2017, voi k6t qua lqi nhuan tu c6c mang san xuAt kinh doanh chinh cia Tap doanva tir viec hqp nh6t them c6ng ty con BBC, chi ti6u Lqi nhuAn hqp nhAt truoc thu6 crla T4pdoan d?t 542 ti ddng, dat 169% kd hoach nem cia Tap doan va tdng trudng 4'l o/o so vdi nam2016.

. Gi6 tri hqp ly cia cac khoen phai thu dugc Tap doan danh gia dqa tren c6c thong tin nhulai suAt, cac rii ro cu th6 trong qu6c aia, kha neng tra ng vay cia tDng khech hang vatinh chat roi ro cia du an duqc tai trq. TrCn co sd d6nh gie nay, TAp doan udc tinh dqphong cho phAn kh6ng thu hdi duoc theo dq tinh cia c6c khoin phai thu nay. Tai ngay31 thang 12 n{m 2017, gi6 tri ghi s6 crla cAc khoen phai thu sau khi tru di dU phdngkh6ng khac biet dang kd v6i gi6 ki hqp ly.

Ngudi lf p biSu

,,Jk'

-)G\t72d)X7

pffi

46

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