C6ng ty c,, phan Vtgtacera O6ng T.iAu Bio cao tnt chinhoia chi: Phudng Xuan Ssn,00ng Tridu, Queng Ninh Qu! lV Nim 20,|6

Meu s6 Bol , DNBan hanh theo th6ng tu2O()/2014m_BTC

Ngay 2ZlZZ014 cua BO r.aichinhDN . BANG cAN 06I KE ToAN

Chit ieu Ma chi tieu Thuy6tmtnh 31112J2016 01/01/20r6TAI sAN 231,870,655,587 232,711,471,153

A-TAISAN NGAN HAN r00 68,351,680,429 66,876,576,636l. Tien va cec khoan t*ong aluvng tian 110 3,764,533,753 4,826,569,304L Tien 1 1 1 v 0 1 3,764,533 753 4,826,569 3042. Cec khdn luong dudng tAn 112ll. cac khoan dau tu tai chinh nqin han 120 v.02 '100,000.0001. oeu tu n6m g ir d6n nsay dao han 123 100,000,000lqqphonq s;m gra dlu tu nqan han 129lll. Cac khoan phaithu ngln h?n 130 3,010,139,723 6,013,544,2861. Pha ih! ng;n han cia khach henq 1 3 1 6,O47 ,782,107 6,371,331 5922. Tfa l|L]0c cho ngudiban 7 1 0 1 3 4 5 1 8 744,1i46213. Ph.iith! n0 b0 ng6n han 1 3 34. Pha thu theo li6n do k6 hoach hqp atdna xav duna 1345. Pheith! vA cho vay ngin han 135 v,03lJhaithu ng:n han kh6c 136 4.450,906 270 3,948,043,248Z Du phong phirrhu ng6n h?n hh6 dO {.) 137 (E 198,683,172) (5,045,965,175)8. Taisan thi6u chd s0 ti 139v. Hens tdn kho 140 60,805,770,550 53,981,807,4891 Hang lon kho 141 v,04 60,805,770.550 53,981.807.4892 DU phong giam g a hang ldn kho (') 149V.Taisan ngin han khac 150 771,236,403 1,954,655,5571 ChiphltrairuOcngrnhan 1 5 1 771,236,4A3 1 6 9 6 1 ] 4 3 32 Thu6 GTGT duqc khAu id 152 1 ,785,042 't243 Thu6 va cac thodn thac phaiihu Nha nu6c 153 v.054. Giao diph mua ben bllrai phj6u chinh phn r545. Tai s6n ngrn hqn khac 1 5 5

B. TAr sAN DAt HAN 200 163,5't8,975,.158 165,834,894,517l . Cac khoan phaithu dai h?n 210L Phj thu da, han caa khach hang 2112. V6n l i ih do.nh d don v i t ruc thrqc 2123Jhai lhu daihan noib0 2 1 3 v 0 64. Phailhu vd cho vay dai han 2 1 4 v 0 75 Pha thL da han kh6c 2156. Dq phqng cac kho,n phailhu daj han khO doi f) 219l l .Teisin c6 dinh 220 135,753,986,931 137,931,7 47 ,2111. Taisan c6 dinh hiru hinh 221 v,08 135,727,336,935 137 ,901,197,215- Nguyen gi6 222 233,530,424,509 224,513,2A3.548

- Ge rr hao mon riry 16 (1 (97,803,087,574 (86,612,006,3332. TAisi in c6dinh thu6 t i ichinh 2U v,09- Nguyan gle 225

- Gd h hao mon tuy hA (.) 2263. Teisdn c6 dinh vd hinh 227 v,t0 26,649,996 30,549.996

- Nquy€n gi6 228 39,000,000 39,000,000- Gia fi hao mdn lly ke i,) (12.350.004) (8,450,004)

lll. Bat dons san dlu tu 230 v.12- NguyC! gia 231- Gd kihao mon tuy h6 (.) 232

!! Ti isan dddang di ihan 240 23,143,355,301 23446,313,2A71. Chi phl s ,n xui t t inh doanh dd dans d i han 2412. Chiphlxaydung co ban dddano 242 23,143 355 301 23,446,313 2A7V. Cac khoan deu lutatchinh daihan 250 1'10,000,000 110,000,0001. oAu tu vao c6ng ly con 251

4D)L: tu vao cOng 1t 1'6.1dt tien doanh 2523 O:u ILr hhacvao cdng c! v6n 253 v,13 110.000.000 110 000.000I. Dlr phdng dlu ruiaichinh daihan ( ' ) 2545. Oau iu nam d& (l6n ngAy dao han 255vl . Tais,n di ih?n khic 260 4,511 ,632,926 4,346,83,t,019t Chiphitdtru6c daihan 261 v.14 4,511,632.926 4,346 834,0192. Teisan lhue thLr nhjp hoen bl 262 v.213. Ta sen dai hqn khac 268Vl. Lqi thii thuong mal 269

TONG CQNG TAtSAN (270 = t00 + 200) 270 231,870.655,587 232,711,171,163NGUON v6N 231,870.655.s87 232,711,471,153

C. Nq PHAI TM 300 251,795,625.376 265,920,187,833L Nq ng:n h?n 310 171,162,253,7a5 1a7 337 ,298,2421. Phailra ngudi bdn ngln hqn 3 1 1 v,15 29,800,904,928 35 554 594.4852. Ngudi mua tre tAn trudc 312 21,010,788 5S7 19,534.373.223r. rhue va crc [hoen pharnoo nha nudc 3 1 3 693,762,039 11,038,889,9314. Phaitrli ngudi tao d6no 314 v.16 r3,055.279.465 9 921 8i9.7335 Chi phi ph, ir: nsSn han 3 1 5 10,o32.204,851 r6,893,423 6816.Pha tre norb0 ngan han 316 v t 77. Pheitd theo li6n d0 kA hoach hoo.ldn. yrv.i,

I Phjrtra theo ti6n d0 k6 hoach hoo ddn. r:v.1, 3 1 8g.Phi id ngen han khac 3 1 9 1a 734,732,435 21 ,427 ,77A,455/ ! . vay va nq rnue tarchinh ngEn h?n 324 v , 1 8 80,603,136,798 71 ,992,510,4A4L!. pv phdns phertta ngan h?i 321 190,000.000 942,471,65812 Oui Lhen thudnq phlc lqi 322 31,444.672 31,444,67213 Oui bhh 6n 9 64 Gi.. di.h m". 6a^ r-r 'a, -!i1, 324

n . N q o a r n ? n 330 78,582,889,5911 Ph;r td dAr h?n ngudrben 331z untpnrpn. tr , dat ihan 332 v ,19J Fnarra ngr pQ ve v6n kinh doanh 333

4. Phditq noi ba dai h?n 3U v.209rqgqnh thu chua thvc hEn dai han 335 Y,216. Phai hA dAih?n khac 20,000,000,000 20,000,000,000Zt!!y va nE th!6 taichinh daih?n 57,643,371,591 58,582,889,5918. Trai phi6u chuyAn da'. Thu6fiu nhap ho6n tqiphaitd 339

10. Du phdng phaitr i i daih?n 34011. Qlyph6ttdgn khoa hqcva c6ng nshO 34112. Cd phi6u uq dai u2

B.V6N CHU Sd HOU 400 (33,208,716,680l. v6n chn s't h&u 410 v.22 (33,208,716.680I V6n g6p crla chrt sd hcrLl 1 1 40,000,000,000- c6 phi6u ph6 th6ng c, quy6n bi6u quyAl 411a

- C6 phi6u uu dai 411b2. Thang duv6n co phln 412 320,000,000 320,000.0003. Ouyen chgn chuy6n d6it€i phi6u 4 1 3

4 V6n kheccrla chi sdh0u1,000,000.000

5 cd phi6u qui f)6. Chenh reqh d6nh gd taiti! san 4167. Chenh lech ti gie h6iqoai 417q:lllll dau tu ph6t r 6n 4'18 14.263,899.7 46 14,263 899,7 46L Quy h6trq srp x6p doanh nghigp 41910. Out kh6c thuoc v6n chrl sq hftu 420 2E6,504,300!. Lqinhuan sau thu6 chua phen ph6i 421 (75,7S5,373,835 {89,079,120.726)

:!!ST chua phan ph6itoy k6 dgn cu6ikitrudc 421a (95,080,291,615)- LNST chua phen ph6i ty nAy 421b 13,283,746.891 6,001,170,88912. Ngu6n v6n dAu tLrXoCB 422ll. Ngu6n kinh phiva qqt kh6c $01. Ngudn kinh phl 432 v.23?-Ngir6n kinh phlda hinh thenh TSCO 433ToNG coNG NGUoN v6N 440 231,870,655,587 232,711,471,153

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C6ng ty c6 phin Vlglacera D6ng TriduDie chi: Phuarng Xuen Son, o6ns Triau, Ouans Ntnh

B5o cao tAl chinhQUY lv Nim 2016

DN . BAO CAO LUU CHUYEN TIEN TE. PPGT

chit iau Ma chitiCu

Thuyctminh

Ln_y k6 tu deu qutd6n cu6l qut nay

(N,m nay)

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(NAm tru6|c)

l. Luu chuy6n ti6n t& ho?t dt6ng kinh doanh 0 01. Lqinhuan tudcihu6 01 4.585.198.880 r,803.393,35.1ZOiau chlnh cho cac khoin 7,574,301 ,5A 4,049,673.680' Kh6u hao TSCO a2 2,949,472,07e 2,540,714,731' Crc khoan qq phonS 03 1,419,145,502 -1,398,315.958Ler 16 chenh lgch V gd h6i Aoar cn,ra tnuc tri6n 04 46,287,000 8,658,000Larj roru noaro9ng oarr lu -16,494,603 -39,161,318

06 3,22AA65,U7 2,a97 782225J. L\l nnu?n ru no?r ogng Ktnn doanh truoc lhav d6iv6n tDU at6n 08 12.t59.500.404 5,853,057,031

09 96,072.125 568 S32 760T6ns, giam hens 6n kho t 0 -9,309,372,508 -3,2s5 031.007I G (^no.g xe tar vay ohart€, |nL6 ihu nhAp

doanh nghiCp phain6p) 1 1 -2,144,611,21a 14,586,822,304Eng gram cntpnl rra rlroc 12 825,316,74C 613.219 444

1 3 <,896,535.39€ -3,296,048,2701 4 c

ren rnu Knacru no?tdong ktnh doanh 1 5 f0,450,500 4 519,10016 020 -3,259,179,354 15,07s,481.362ll. LLlu chuy6n tian til ho?rdong 6Au tt 0I B i cnr os nuE sam xav ou,nq rsco va c:c lar san rtir h^. Lh5^

z rlen rnu rurhann ti, nnJgnq b6n TSCD va cecta. sAn drr hah kh,.21 '3,334,453,637 -3.110.768,27822 0 0:.r,An

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=S*f+*++++ryi-!h?: 25 0 c, i v r vq ! r s vuP vu vdu uon v tKnac 0 c*li*ii€Yi+s_ ++gsrs 27 i6,494,603 3 9 , 1 6 1 , 3 1 8

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ffi60 8,641,395,416 3,648,941,54661 46,297,000 -8,658,00070 3,754,533.753 4,826,569,304

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C6ng ty c6 phiin viglacera D6ng Triau 860 cdo tAi chinhPhuimg Xuen Son, Thi xa E6ng Triau, Tinh QuangNinh Klk6roAntnnsay0t/10/20t6denngaylt i t2 '20t6

THUY]T,T MINH BAo CAo TAI cHiNHKj ki tonk tu ngn! 0U10/20r6 dOn ngiry 3U12n016

1. D4C DIiM HOAT DONG cI]A D0ANH NGHItrP

Hinh thric si hilu v6n

C6ns ty Cd phan Viglacera D6ns Triau tian ttlan ld C6ng ty c6m Xay dlmg D6ng Triau nhuoc T6ng C6ng ty Th[ytinh va c6m Xay dlrns (nay le Tdng C6ns ty Viglacera - CTCp) duoc chuydn d6i ;hant C6ng ty cO phan nreo euyetdinh s6 9o/QD-BXD ngay t4 rh6ng 0l nam 2004 cia B6 rruong B6 Xay dmg.

TrU sdchinh cta Ciing ty drioc dAr iai: phuong Xuan Sml Thixa E6ng Trjau, TinI euang Ninh.

Viin didu lQ cria C6ng ld 40.000.000.000 VND (Bing chr: B6n muoi fi da,ng). Tuong duong 4.000.000 c6 phan.mCnh eia m5i c6 phdn lA 10.000 \4{D.

Linh vqc kinh doanh: San xuat c6ng nghiep.

Nglnh ngha kinh doanh

Hoat dong chtnh cna C6ng iy la san xuet vai lieu xay dwg tir dit s€t.

2. CHt DO VA CHiNH SACH K6 ToAN AP DuNG TAI c6Nc TY

2.l. Kj k6 todn. don r i r i6n r€ \u dung trong ki to6n

Ki kii loAn nim cia Cdng ty theo nAm dLrong lich bar deu tu ngay 0ti 0 | va kdr rhnc vao nga) lt/12 hang n,n.Don vi r idn rd ,u dung r.ong gf i chep ka loi in td D6ng Vier \ jam (v\O;.

2.2. Chudn mlc ve Ch6 ilo k6 to6n 6p dqng

Ch,j Ai kd bdn dp dunsc6ng tvdp durS ch6 d6 K6 to6n doanh nghidp ban hafi th€o Th6ng tu s6 200/2014/TT-BTC ngay 2:z/1212014 cria86 Tdi chinh da duqc sta ddi, bd sung theo Th6ng ru s6 53/2016/TT_BTC ngny 21103/2016 cna 86 Tdi chinh.

Turan bii iac tuan thi Chudn nt c kd b,jn |a Chd d6 k6 hdnCdng ty da dp dung c6c Chuan muc k6 toan ViCt Nam va cec vln ban hudng din ChuAn mtrc ,lo Nhir nudc de banhanh. Cac Bdo cAo tiiichinh duo. c lap v) trinh bay theo dlng moi quy dinh cna timg chuan muc.1h6ng tu huong danthuc hi6n Chuan muc va Cti3 aE t6 toan aoantr ngr,i6p hien hanh dans ap duns.

2.3. C6ng cU tni chinh

Tdi san tii chinhTaisan tai chinh crta C6ng ry bao giim riin vd cdc khoan tuong duong tian, cac khoan phai thu khach hang va phdithLr k'ac, cAc khoan cho vay, cric khodn diu tu ngin l?n va dai h?n. Tai thiri dtdrn gtri nrrin Uan aiu, tai san tai clintrdtoc xAc dlnh theo gid mur/chi phi ph6r hAnh cong c6c chj phi phdt sjnh khac rie, q"* ,*" ,i"p u." ,iec nua. phalhanh tei san tai chtnh d6.

N0 phai irt tai chini

C6ng ty_c6phin Viglacera D6ng Triau 860 c6o tli chinhpnutmg xuan Son, rni xa oong rrtdu, rinh euangNinh r' k6 roan ti ngay Or/tolzoro aeii"guil r iz,joio

No phai tri tdi lhinh cia C6ng ry bao gdm cdc khoan vay, cAc khoAn phai ra ngudi b6n vd phai tra khac, chi phi phriitrA. Tai thbi diCm ghi ntran 6n daiu. crc khoan nq phai tra tdi chint duoc xec djnt theo gid ;hAt hanb cong c6c chi phiphdt sinb li€n quan truc di:p d6n viec phat hdnl no phai ra tai chinh d6.

Gid tti sau ghi nhdn ban dduHiCn raichua c6 c]tc quy dnrh cU th6 va danh gia bi c6ng cu rai chini sau ghi nhan ban ddu.

2.4. Tian iA cic khorn ruong ituo-ng tian

TiCn bao g6m ticn m r?i qui, tidn gui ngan hang kh6ng ki han.

CAc kboan tusng duons ti6n h cric ktroan ddu tu ngin h9n c6 ttrdi gian thu hdi kh6ng quA 03 rhang kA dr ngay ddu u,:,: lT.,

*Th y.ll :":,.c6 kha nang chuydn d6i d6 dans rhani cac luong t;dn xac ainrr va nang co nhi6u rr; rotrong chuyCn d6i thanh ti€n.

2.5. Cic kftodn ildu tutiri chinh

Cnc khaan dau tu k,n cift din nsay dtjo httnbao gijn: C6c llloan ddn grii ngan hdns cd k' han (bao g6m ca c6c loaitin phi6u, ki phi6u). trei phi6u, c6 prriiiu .ru dei ben phat hanh udt ruo" pr,ai ,nru iui iai rroi ai6m rtrat arnr trongnrong.lai, €ac khoen cho vay,... duo. c n6m git ddn ngay diio han !o muc drctr thu tai hdng tq;, va c6c khorin dau tundm git den ngay d,o h?n khric

Cac .khoa.n dau tu c,5p r'6n \jao cdc don vi khdc bao gdm: cdc khodn diu tu vio c6ng cu v6n cna do,n vi khic k}6ng c6quy6n kicm so6r, d6ng kidn soat ho6c c6 a hudng dang k,j diii v6i b€n duqc adu',o. CiJJ glri "O

t* ta, "ou "r":foan.9Auitu T1.dlrqc.x6c

dinn rheo ei6 s6c..sau ghi dlen ban dau, gia tri;n" "a"

ku*" aiu,o n." 0,,o" *a" r;,,r,theo giag6c rdr di duphdnggiim gi6 khorin diu ru.

2.6. C5c khoen nqphai thu

cac khoan phai thu duoc theo ddi chi ri6t theo ki h?n phai rhu, d6i tuong phai thu vd c6c y6u t6 khac rheo nhu cauquen li cta C6ng ty.

Dlr phong nq phdirhu k]r6 ddi duoc rrich 14p cho c6c khoen: riJ phai thu que han ihant to6n ghi trong he? d6ns kinhtq cdc ki€ roc vay ne, can k6r hqp ddng hoac can k6t nq va nq phAi thu chua d6n h4n thanlitoan ntLmg kh6 c6 kha:anC,thu l:i

TronC. d6, ./i6c rrtch lap du phong no phai rhu qui han ihanh roAn dwc cen cr? vao thi,i gian trd n0 s6ctheo hQp d6ng mua ban ban ddu, kh6ng ttnh dCn vifc gia han nogita cdc ben vd ng phai thu chua den h4n thanh toannhmg khrch no da hn vao tinh rr?ng ph6 san hoic dang ldm rht ruc giai th6, n6t tic;, bd rr6n.2.7, HAng tdn kho

::,""g,,:" kT uy."

ili "r.An ban dau theo gia s6c bao sdm: chi phj mua, chi phi ch6 biCn vd cac chi phi tien quan t4icfi€p kndc pnat s'nh dc c6 duqc hAng tdn kho d dia di6m va ransthat tai iiri,i di6n sh, "r,a"

t". uau. *" ,n, *a" oan:11:.] *,

u:n1 ,al."l" cdo tai chinb n6u si6 trj thuAn cd th6 rhyc hiln duqc ",iii,a"gli" k}",r,,lp 1,'n gia ga",r,ihang t6n kho duoc ghi nhan theo giarrithuan c6 tha rhuc hien duoc.

Gia fi hdng tdn kho duqc xac dlnhrheo phuong phap binh quin gia quy€ntheng.

Hdng t6n kho duq c hach toan theo phuong phap ke khaj thuong xuy6n_

Phuong phap x6c dinh gid trisan phdm dddans cu6i kir Chiphi sAn xu6t kinh doanh do dang.tuoc tinh theo ti lC sanpham hoan rhdnh tuong duong.

C6ng ty cd ph;n Vigtacera D6ng TriatuPhudng Xuan Son, Thi xa Triau, Tinh

860 160 tn i ch lnhKj kd toon ru lgay 0 | t0 20tb din nga) I I t j 20lo

hqp ddng cia hai hodc nhiau b€n da cnng thrc hicn hoarHoar dong nay dlroc ki.;m soar boi mOt trong 56 cdc bdn

D{ phdng eidm gia hang tain kho duoc up vao drdi didm cu6i ky can crt theo s6 chcnh l€ch gita eid g6c ctu hang idnkho 16n hon gid tri rhuan cd rh6 thuc hjen duo. c.

2.8. Tt isen c6 dinh

Tai san c6 dinh bilu |inh, tdi san cii dinl v6 hinh dugc ghi nhdn theo gid g6c. Trong qua rinh st dqng, tai san c6 dinhh[r] hinh, tAi sdn c6 dinh v6 hinh duoc ghi nhQn theo nguyen gi6, hao mdn lui k6 ua gia r.l .tn ta,.

l rol : . t j l fo"9 ry ' :u: hi in. phusns phap ki ;u hao ,di ,an c; dinh dd, vdi c6c r i i .an ta m;) moc rhi€, bi t idn quan

truc trep oen s.]n ruat rheo phrlong phap khau hao theo san luQng. Tbeo al6, chi phi kheu hao duoc xric dinh dua rrcnso ruong san phiim san xu,t trong k) va r6ng c6ng sui hi6r k6 cna cac day chuyan san xuat hien c6 cta C6ng ty.

CAc taisan cdn lai duqc trich khdu hao rheo phliong phap dulng thing vdi thdi gian khdu hao duqc uoc rinh nhu sau:- Nhd ciia, v4t ki6n trtc 06 - 25 ndm- Phuong tiCn van tai, truyen dan 06 - t0 nam- Thi6t bi van phdng 03 - 08 nAm- Phrin m;m k6 roan

2.9. Hqp d6ng hop tdc kinh doanh (BCC)

H9? d6ng hop tac kinh doanh (BCC) la rhda thuan bingd6ng kini re nhung k}6ng hinh thanlr phAp nhan doc hp.ibam gia.

Truimg hqp nhan fian, tai sdn cia c6c bCn ktrnc d6ng g6p cho hoat dong hAp r6c kinh doanh (BCC) duoc k6 roAn h nophai ra.

BCC cua C6ng 0 dp dung phdn chia tgi nhuan.du l iue.

2,10. Chi phi tra tru6c

Cdc chi phi da phat sinh ti€n quan d6n k6r que hoar dong san xu6t kinh doanh cia nhidu ki ke .oan duqc hach roanvao chi phi fi tru6c dd phan b6 dan vao k6t que hoai (t6ng kjnh doanh trong cac f1 k6 toan saLr.

vicc trnh va phan b6 chi phr trd rr*dc dai han vao chi phi san xu6r kinh doanh t*ng k' k{: toiin duoc crn cf vao tinhchat, mtc d6 tung loaj.chi phi de lua chon phuong ph6p va riCu.thfc phan b6 frqp "lr.

thi phi t u rruo" tuq" phan tOdan vdo chi phi sdn xuit kinh doanh theo phuong phap duirng thing.

2.11. Cnc kho6n no phri i t r6

Cdc k}o6n nq p,hdi tra duoc rheo dOi rheo ky han phai tra, d6i iuong phai trd, loAi neuyCn rC phei tra vd cAc y6u 16klac theo nhu ciiu quan ti cua Cong ry.

2.12. Vay vd no.phrii 116 thu€ tdi chtnh

CAc khoan vay duoc iheo d6i theo tirng daii ruqng cho vay, fimg ki6 udc vay no va ki han phAi lra cua eic kioan vay_Truong hsp vay bing ngoai te thi thuc hi€n th€o d6: "t,i

,i6, *"io nguren ,q.'

2, I3. Chi phi i l ivay

Chi phl di vay duqc ghi nhan vao chi phi sen xuat. kini.doanh trong ki kii phdt sinh, rrir chi phi di vay li6n quan r4rcricp d6n vi6c dau tu xav dl'ng hoac san xuat tdi san do dang aiugc rrnh \,ao gia rri cia rai sdn dd (duoc v6n roe) khi cd

C6ng ty c6 phAn Viglacera D6ng Triau tsro c6o tdi chinhPhudne Xuan S0lr, Thixa p6ng Triau, Tinh euang Ninh Kik6to6ntirngdy0l/10/2016d;nnga).]t /12i2016

dn cac di6u kien quy dinh tlong ChuAn mqrc Ki ro6n Vidr Nam so t6 -Chi phi di ,va)... Ngo;i ra, d6i v6i khoan vayriCng phuc vU viec xay dung tai san c6 djnh, bar dong sen diu hr, tei \a) duoc v6n trOa tdla nri *rOi gian xay drmgdu6i 12 ih6ng.

2.14. Chi phi phei rra

Cec khoAn phai tra cho hang h6a dich vU da an duoc ti ngdi bin ho6c da duoc cung c6p cho ngudi mua trong kibao cro nl'ng thrrc t6 chua chi trn va cac khodn phai tra khAc nhu: dan trcng ngli ptri, ctri ptri tai tiOn vay plai traduqc ghi nban vdo chiphi san xudt, kinh doanh cta kt b6o ceo.

ViCc ghi nhAn cdc khoan €hi phi phai tra vao chi pbi san xu6t, kinh doanh ri.ong nam duoc rhlrc hrgn theo nguyCn tacphir hqp gita doanh thu va chi phi phat sinh rrong Lj'. cec khoan chi phi phai tra se auqc quy6t ioen voi i chi phrthuc tii phAt sinh. 56 ch6nh tech giiia s6 trich tnrdc va chi phi thuc 16 duOc;oan nhap.

2.15. Cnc khoen dg phdng phai trn

Cec khoAn du phdng phai ra chi du0c gtinhankhi th6a man cec djAu kien sau:- C6ng ry c6 nghia vu nshi6n rai (nghja vu phdp li hoic nghia v]l tien ddi) do kiit que ft mor sukien da xay rat- Su gian snr vd nh0ng iqiich kinhtii c6 thd xay ra d6n di5n vi€c y6u cdu phdi thanh todn nghia vu no;- Dua ra duoc mot udc rinh diing rin cay va giA tri cta nghia vu no d6.

Gia.tri duqc ghi llhan cria m6t khoan du phong phei fra la gi6 rri duoc udc tint hqp li n}I61 va knoAn tian se phai chidC thanh to6n nghia v! no hjCn tai t4i ngay k6r thnc k' k6 roan.

Chi nhiing khoan chi phi ii€n quan den khoan du phdng phai trd da lAp ban dau mdi duoc bn dap bang khoan duphdng phai rA d6.

DFphongphiitra duoc ghinhan vao chi phi sin xuiir kinh doanh cia k] k6 ro6n. Khoan chdnh lech giita sii duphdngphai tra de lap d ki kii to6n trudc chua st dung hiit l6n hon s6 du phdng phai rd Hp d kj bao cao d*0. c hoan nhap ghigiim chiphi san xu6i, kinh doant trong k'.

2.16. Vi6n chri s& hiir

V6n dau tu cia chi sd hiiu duoc ghi nhan theo s6 v6n thuc g6p cia chn sd htu.

Thlnedu v6n cd phin phan inh ch6nh l€ch gina menh gi6, chi phitruc tiijp li€n quan d6n viec phat hdnh c6 phieu vdgiAlhat hAnh c6 phi6u (kA ca cac m.rdng hgp rai phat hanl c6 phi6u qur) va co th6 ter rhang du duong (niiu gi6 phdrhanb cao hon mgnh gi6 va chi phi tnrc ti6p lien quan ddn viec phdr hr;h c(i pr,iert r,"i" rr,i"g a" aln (nCu sid pharhanh ibap hon menh gia vdcti phi tnrc ti6p I€n quan diin viec pnat henh c6 phj6u).

Von knac LhuOc \6n chu so hou phan anh.d v6n krnh doant duo( hrnh ri ;nh do bo sung ru kdr qua hiJardong kinhdoanl hoac do duo. c tang, bidu. tai .tg, d6nh gi, lai tai san (n6u duqc ph6p ghi rang, gia. i6n adu ru ",ia "r,u

so t rul.

Lsi nhuan sau thuii chua phan ph6i phen Anh k6t qua kinh doant (lai, 16) sau rhuii thu nhap doann nghiep va tinh hinhfla:,ch: lqi

nh:ln h:a: xri lt 16 cLta c6ns ty. rrudns ho,D ra c6 fuc, lei nhuan "r," "r,,i "'e

r,ri qua .,i" ,O roi nr,"ansau ftuc chua phan ph6i duqc gli nhan nhr rrubng ho. p ginm vtin g6p. ,nirn"aIr .* *uJ.nuu phar ph6i c6 rheduqc chia cho cac nhi dAu tu dua trcn r,i lC g6p vdn s* ri; a"q. ocj i;t d6"s .; uurgrn, *"a Ouan o, on, 0"r9,va sau khi da rich lap c6c quyrheo Didu l€ C6ng ry va cac quy dinh cria phap liit Viftiam.

C6 ll1c phii trd cho c6c c6 d6ng duoc ghi nhan la khoan phai fi tl'Cn Bang Can d6i kd ioiin cua 06ng ry sau khi c0

["if,::"-',,:"'"U1'r:T.Hoi d6ns Quin trr c6ng tv ve rh6ns bdo ngav c;6t quvin n]dn cd r'c cria Trung t6m Luu

C6ng ty cii phAn Viglacera D6ng Triau Bio c6o tli chinhPhuamg Xuan Son, Thi xa D6ng Tridu, Tinh Qua.g Ninh Ki ka ro6n tir ngey 01/10/2016 d6n ngey 31/12/2016

2.17. Doanh thu

Doanh thu bdn hAngDoanh thu ban bang duoc ghi nhen khi ddng rhdi thda man c6c diau kien saui- P h i n l o n r u i r o v a l o i i c h g a n t . d n \ o i q u ) 6 n s o h r u s a n p h a m h o a c h d n g h o a d : d u o c c h u y i n g i a o c h o n g u o i m u a :- Cdng ty kh6ng cdn nim gifr quyan qudn li hang b6a nlu ngudi sd hitu hang h6a hoec quydn ki€m soar hang h6a;- Doanlr rhu duoc ).dc dinh ruong doi ch;. chan;- COng ty da thu duqc hoic se thu duqc loi ich kinh tij ii giao dich b6n hang;- XAc dinh duoc chi phi li€n quan d6n giao djch ban hdng.

Doanh thu hoat d1nshi chinhDoanl thu phat sinh tir ti6n iai, tiCn ban quydn, cd rtc, lqi nhuan dugc chia va cAc khoan doanh rhu hoAt d6ng rajchinh khec dusc ghinhan kbi thda nan ddng thari hai(2) di6uki€n saul- C6 khA ning rhu duqc loi ich kinh t6 tt siao dich dd;- Dodnh rhu duoc ric dinh nrong d6l chac chitn.

C6 tLic, loi uAn duqc chia duo:c ghi nhAn khi C6ng ty duqc quyAn nhan c6 hic hoac duoc quy€n nhdn lgi ntuan tuviec g6p v6n.

2.18. cin viin hdng btn

Cid v6n hang b6n trong ki duor ghi nhan phtr hqp v6j doanh rhu pher sinh rrong ki ve dan bao tuan thn nguyCn ticrh?ntrqng Cac nuong hqp, hao ilr vlit tu hdng h6a \,T91dinh mfc, chi phi \uqtlinh mtc binh thuong. hang t6n kho

:1.11 T:, *:."'

" T'.ui phan trnch nliem cna tAp tha. ca nhen c6 ri6n quan,... duor shi nhan diy;n, kitrh.,i vaogra von hang ban fong t i .

2.19. Chi phi tdi chinh

CAc khoen chi phi duo. c ghi nhan vdo chi phi tai chinh la chi phi di vay v6n. Khoan nay duoc ghi IlaD theo i6ns s6phat sinh rong kt, kh6ng brt rrir vdi doanh thu hoat dong tai chinh.

2.20. Thu6 thu nhap doanh nghiap

cri pli rhu6 -.NDN hicn hanh du'. c xac dini tr€n cq sd thu nhap chiu thu6 trong hj vn rhuai suar thu6 TNDN trorg kikC todn hien hanh.

2.21. Crc b€n li6n qusn

Cac ben duqc coi la li6n quan n6u b6n d6 c6 klla nAng kidm soet hoic c6 anh huong d6ng kra doi v6i ban kia trongr ' dc raqu ) i rd in i ! dcac \h rn t s rch rd i ch inh !ahoardong .Cdrb in r i dnquarcudCongr ) baogdm:- c6c doanh nghicp t{'c ri6p hay gien tiiip qua.mot hoac nhiiu tr ng gian co qrri" tiai, ,"r, aurg ,y r,oa".i,iu ,"kiCm soar cia C6ng ty, hoac cnng chung su kidm soat vOi COng ry, b-ao gdm cj"One tllri, "Ung

ry *n ua.Ong ryliCn kCt;- Cllc cd nhan fgc tiep hoic giin ti6p nim quyin biau quy6t cna C6ng ry ma c6 anl huong d6ng k6 d6i v6i C6ng ty,nh&ng nhan su quan ri chn ch6t cra c6ng ty, nhing thanh vicn mafihi6t ronc gi" airr., i,a"

"r" "a *a" ,ay,- Cac doann nghiep do cac c6 nhan neu r€n nim rlrc ti6p ho4c gjan tii:p phan

"q,,'." i_.., q""e. Ur* u.ru, rr.r"

"oanh huog dang ka toi Cdng ty.

Tfong viec xem x6t timg miii quan hc cta cdc b€n li6n quan d6 phuc w cho viec iap va trinh bdy Bao cro rdi chinh,C6ng ty chf i rdi ban ch* cna m6i quan hC hon 1a hinl thirc phap ly cria crlc quan nii6.- "- '

C6ng ty c6 phdn Viglacera Edng TriAu 860 c6o tii chinhPhuong XuAn Son, Thira Dong Tr au, Tinh 01/10/2016 d6n nsdy 3l11212016

3. TIiN vA CAc KHOAN TUoNG DUoNG TTEN

Tidn giri ngan hang kh6ng kj, han

Phdi thu ciia kft5ch hang chi ti6t theo khich heng cd s6 du.lrn- NguyEn Qu6c Huynh- Vi TheiSon- Nguyan Van Tuong- Crc khoan phai thu klech hing klac

6. TM TRTJOC NG,{N H4N cHo Ncrtol BAN31112t2016

6,047,782,107 6,371,331,s92

311t2t20t6 01/01/2016VND

59,179,4001,705,354,353

\4,{Dr8,974,878

4,807,594,426

3,764,s33,753 4,826,569,301

1. D,iU TTJTAI CHiNH

. D,u tu g6p v6n vno don vi kh6c ddi henDau tu g6p v6n vAo don vi khac rai ngAy 3111212016 la khoAn dAu tu vao C6ng ry C6 phan CAu Xay v{ri giA trii 10.000.000 \4,{D, tuong r!1g vdi 11.000 c6 phin.

c6ng lv chua x6c dinh gia fi ho.p li cna cac khoin d;u tu tdi chrnn nay do chuan muc K61o6n vicrNm, chii do K6torn doanh nghiep ViCt Nam chua c6 hu6ng dan c! tha va viec x6c dinh gi6 h.i hop lr.5. PHiI THU Nc,iN HAN cOA KHACH HANG

3112/2016 01t01n0t6\ND

1,O41,129,365886,003,555

2,201,760,1261.912,889,061

\ND

1.068,466,965886,003,555

2.301,160,t262,115.100,946

01/0I /2016Gi, tri Du phdng Gia iri Du phong

- Nguy6n Hnu Dins- NguySn Nggc Rdng- C6ng ty C6ng nghiep Tau

thu! Ng6 Quydn- Cac d6i tuong klac

\ND240,343,234209,592,76399,999.96s

190,198,6s9

\ND240,343,234209,592,',7 6399,999,965

r76.198,s56

\4{D240,343,234

209,592.763

99,999,965

190,198,659

\4..JD240,343,234

209,592,763

99,999,965

176,198,556

140,134,621 726,t34,518 740,134,621 726,134,518

C6ng ty c6 phdn ViglaceraDOne Triau 860 ceo tdi chinh,r 31t1rmn

7. PH,ir rHU NciN HAN KHAC31/12D0t6 01/01/2016

Gia tri Du phonA Gia rr i Du phons\4{D

549,053,3493,901,852,921

166,591,205315,007,670267,893,28ar33,355,66J372,056,480

2,3 t6,918,623

\ND

2,80.1,195.573

466,591,205345,007,670

267,893,28A

133,355,663

1,59t,317,755

\,.1'.JD568,480,450

3,379,562J8a 2,t49.201,984467,591,205345,007,670 345,007,67A267,893,280 267,893,280t 33,355,663 133,355,663

2,165,711,97A 1,402.95 t.37 |

VI]DT4m lngPhdi thu kh6c- Phan Anh Phong

Ai Ngoc r"iin- NguyAn Hi.u Dfing- Phqn l/dn Hing- BHXH thu ngdi lao d'ng- CAc khoAn phAi thu khdc

8. NO xAu

- V[ Thai Son- Nguyan Hii! Dnne- ud Nggc Tudn- Nguy6n Ngec R6ng- Cac d6ituong khrc

Nguyen li€u, val lieu

C6ng qr, dung cuChi phi san xudr kinh doanhd0 dang

Thanb pham

4,4s0,906,270 2,801,195,573 3,948,043,248 2,119,207,984

Cac khoan phdi thu, cho vay que han thanl toen hoic chua quii han nhmg kh6 c6 kha ning thu hdi:31/t2/2016 olol2ot6

cid s6c cia ni.o rE -----Eiigoi--Gd

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6,249,842,670 - 3,097 ,124,673

8,198.683.172 5,045.965.175

9. HANG TON KHO

3t/\2/2016 ol0t/2016ci6 giic D\rphdng Gi6g6c Duphong

\ND

37 .114,521 , t62

923.534,942

3,869 ,3 t 5,249

18,898,393,197

\4{D

28,7 48,283 ,t7 4

t,085,262,683

4,546,230,029

r9,602,03 r,603

60j805,770.550 s3,981,807.489

ty c6 phin Viglacerr DAng TriauXuan Sso, Thi xa rneu, I mn

cItr PHi TRA TRT/dc

n hrnCong cu dutrg cu xudt dung

Chi phl d6n bn \rlng nguy6n lieu Trdng AnChi phi dan bn vtu€ nguyen Iieu DAm HaChi phl c&€ cu dullg cu va chi phl khdc chd phan b6

B{o r5o tii chinhKi kit rodn tt 0l/ l0D0l6 dbn nsv 3l I 1212016

3l/ l2D0r6 0l/012016V}ID

71r,236,403

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169,613,433

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2,604,960,939t,033 284,82r

873,387,166

169.61J.433

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13, TAI sAN Dd DANG DAI HAN

C6ng ty c6 phAn Viglacers D6ng TriatXuan SorL Thi xa

Xay dr.ng cd ben d&dang- Chi phi lap h6 NhA m6y D6ng Tri6u I (i)- Chi phi chay tht ddu ru chidu s6u Nhd miy D6ns Triau I (r)- Cec c6ng trinl khac

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B60 c6o Gi chinhNinh Ki kit to6n tn 0 I /10/2016 den nsay 3 1/ l212016

31/t2/2016 ot/01/2016VND

23,143,355,3017 ,690,52t,82',7

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Enor! Reference source not found.Phudig Xuau Son, Thi xa Triau, Tinb

- Chi phi hivay- Chi phi phai re khec

18. PH,II TR,( KHAC

a) Ngin hanKinh phi c6ng doanBao hi€m xa hoiBao hi6n y 16C6c khoan phai tra, phai n6p khac- Tijng C6ng ty yigtacera - CTC7- Tqm t ch tiin phat chtin nOp thu;- PhAi ba haan vk/t tqn tng- Phai hA, phAi n6p kh6c

b) Dii hBn- C6ngry C6 phin Viglacera Ha Long(i)

c) 56 nqqu6 hen chlra thanh toan- rong Long ty vrgtacera - CTCPL"

k6 to6n tir860 c6o tii chinh

0 | / 1 0/2016 d'n ngdy 3 1 I 12/201 6

31t12t2016 01/0112016\I\ID

9,ts1 ,396,602874,808,249

\n {D15,9t 5 ,715,432

977,108,249

10.032,204,85r 16,893.423.681

3 t/12/2016 01/01/20t6VND

2,035,492,579

t6,699,239,856I1,080,298,6144,505,767,427

75 t,130,308362,443,507

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1 ,906,646,1691,494,523,986

720,830,580t 7 ,305,7 69 ,720I1,032,778,6114,260,825,711

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r 1,080,298,614 1t,032,178,614

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Cdng ty c6 phdn Vigtacera D6ng Tridu Bdo cdo tii chinhPhuong X|ran Son. Thi xa Ddng Triau, Tinh 0l/ l0/20 t6 ddn nsav l l /12/2016

b) Chi ri6rv6n diu tu cna chn s& hnul t 1 2 2 0 t 6 t i t e 0 t 0 t 2 0 t b

% \4{DV6n g6p cia T6ng C6ng ty Viglacera -cTcP - 0.00% 26,933,020,000v6n gdp cna c6 ddng kh6c 40,000,000,000 100.00% 13,066,980,000- C6 d6ne Doan rdn Sinh- c,rcciidangt&ac 10.a00,0a0,000 ;,:1f% ,t;:r1:;:X:;:33i

\ YNE

crcdcgiroaichvivi jn"o,"r""n.,,u;;ff i f l },ff i m#*-

ri leV6

6733%

32.610/o5.10%27.57%

Nim 2016

fioo

Nam 2015

V6n ddu tu cna chn sd hitu- v6n gdp diu ndn- Vtih g6p tdng trcng ndn- V6n g6p gidn trong ndm- vrin gap caii nan

d) c6 phi6u

56 luqng c6 phi6u dang ky phAt hanh56 luqng cd phi6u dd bdn ra c6ng chfng- C6 phitiu ph.; th6ne

56 luong c6 phi6u dang luu hdntr- C6 phidu phij th6ng

MCnI gi6 c6 phiCu dang llru hanh: 10.000 \4,1D/Cd phdn

e) Cdc qui cia c6ng ty

QuY diu nr phet ri6nQuy khdc thuoc viin cht sd hftu

\ND40,000,000,00040,040,0a0,0a0

4A,000,00a,00;

\.ND40,000,000,00040,400,000,000

10,00a,0a0,00;

31/t2/2016 01t0t/2016\l.ID

4,000,0004,000,0001,400,0004,000,0004,000,000

\ND4,000,0004,000,0001,400,0004,000,0004,000,400

31/t2/20t6 01/01/20t6\n ID

14,263,899 ,746286,504,300

VND14,263,899,7 46

286,504,300

14,550,404,046 14,550,404,046

l 9

Cdng ty c6 phin Viglacera D6ne Tri6u

22. ToNG DoANH THU BAN HANG vA cuNG cAp DlcH vU

Doanh thu bAn thdnh phdn- Doanh thu bdn gach, ng6i

Doanh thu d6i voi cac b6n Iien quan23. crA vdN HANG BAN

GiA v6n cna thanh phin da ben

24, DoANH THU HoAT DoNG T,ir cHiNH

Lai tidn gti, riAn cho vayCd tuc, lqi nhuAn duqc chiaLaichenh lCch t gia

2s. cHr pHi TAt cHiNH

Lait idn vay

26. CHI PHi BAN HiNG

Chi phi nguyen li6u, vat lieuChi phi khec bang tianPhi duy rri vd ph6t llidn thuorg hi6u

46,172,996.150 41,083,778,586

1,').tD

41,083,778,586

Qui lV Ndm 2016VND

6.614,6039,880,000

46,28',7,000

Quy IV Nam 2015\ND

6,761,31832,400,000

62,781,603

Qut IV Nam 2016\ND

3,228,465 ,54',7

39.161.318

Quy IV Nem 20 I 5\,ND

2,897 ,182,225

3,228.465,547 2.a97,7a2,225

Qui IV Nam 2016 eui lV Nam 20t5\ND

87,t16,197

(593 ,238,232)

(s06,122,035) (371,399,352)

\.}.ID| 13,494,481

(484,893,833)

Qu i I v Nam 2016 Ou i t vNdm20 t5VND

59,32t,554,t7859,321,551,178

\ND49,8E7,62',7,30349,887,627,303

____Et21,ss4!.Zq ____19,!!1!4!t

59,321,554,178 49,88'7,62,7,303

Qut IV Nrrn 20 16\ND

46,472,996,150

Qut Mam 2015

20

COng ly c6 phan Vigtacera Ddne Triiupr'"t'e x,a'" i"". iii*i oa""e f,id,,'ii* q"d"e t{i* rl rC.a",i, "eay ovr0/zorr a6"B"X:)"l"tji'l;lT}

27. cHt pHi euAN L! DOANH NGHTEP

Chi phi nguyen lieu, v6t lieuChiphi nlan c6ngChi phikhAu hao teisnn c6 dinhThu6, phl va lQ phiChiphi d$ phdng/Hoen ap du phdngChi phi dich W mua ngoaiChi phi khrc bing riin

28, THU NHAP KHAC

Cac khoan khac

29. CHI PHi KII\C

Cec khoen bi phat henh chintrCAc khoan khdc

T6ng lqi nhuan kii toan tttrdc thuiS TNDNCdc khoan diau chinh tang- Cdc khoan iin phllt, chi phi kh6ng dwc tli khac

Cec khoen diau chinn giamThu nllap chiu thu6 TNDN- Chuyin 16 cdc ndn tru6cThu nhap tinh thu6 INDN

Chi phithu6 TNDN hien hnnh Ohuii su6t 209".,

Cdc khoan_didu chinh chi pht thuij TNDN cna cac ntrm rru6c vdochi phi thu6 TNDN hi€n hdnh ki nayThuC TNDN phai nop diu namThu6 TNDN dan6p trong k'

Thu6 TNDN phrii n6p cu6i ki

Qui IV Nam 2016 Qui IV NAm 2015\,'ND

90,192,7l3t,2t7 ,01 7 ,62)

15,267,030148,785,6562',70,460,90924,000,000

1,032,836,896

\4.ID8s,623,939

| ,194,650.442t5,267,030

339,565,1552,844,394,439

24,000,000t,o33,626,' ,73|

Qut IV Nin 2016\,ND

10,450,500

2,798!560,825

Quy IV NIm 2015

\4\D4 ,519 ,100

r0,450,500

Qui IV Nam 20 I 6l,ND

71,120,003

- 4'519,100

Qui IV Nem 201s\,'}ID

1,719,192,086

77.120.003. ]0 , CHI PH i THUt TH U NHAP DOANH \GHIEP H IEN H 4NH-

Qui IV Narn 20 16\,ND

4,585,198,880'77,120,003

77,120,003

4,662,318,883(1,662,318,88'

1.719.192.086

Qui IV Nam 2015\TND

1,803,393,351t,719,t92,0861,719, t92,086

3,522,585,431(3,5,t2,535,137)

3,682,1t2,594(3,682,112,594)

(173,591,596)

3,855,704,190

21

J.682.112.594

Cong 11 cri phin Vigtacera Ddne Triiu

;iliil;tTl3r. Lfu co- BAN rRtN c0 pHrEuViec dnh toen hi co ban $Cn c6 phi6u c6 tha phan ph6i cho cic c6 d6ng sd hftu c6 phan ph6 thong cua Cong tyduqc thuc hien dua tren cec s6 tieu sau:

Lqi nluan thudn sau rhuiiLqiniuan phan bd cho cd phi6u ph6 th6ngCd phidu ph6 th6ng tuu hann binh quan trong nam

Lai co ban trCn c6 phi6u

32. cHr pHi sAN xuAr KINH DoANH THEo yEu rO

Chiphi nguyen li6u, vat li6uChi phinhan cdngChi phl khau hao rai san c6 dinhChi phi sria chta lonTSCDChi phi dr phdng,+toan nhap du phdngChi phi dich W nua ngodiChi phi knac bing tidn

3J. cONc cV TAr cHiNHCac loqi c6ng cu tai chini cia C6ng g, bao g6ml

Qui lV Nam 2016 Qui lV Nan 2015

Qui IV Ntun 2016VND

4,s85,198,8804,585,198,880

4,000,000

Qui IV NAn 2015\.ND

1,803,393,3511,803,393,351

4,000,000

1,146 ,l5l

!ND21 ,768,67 0,66817,413,110,3542,989,4',72,078

324,384,5272,844,391,4393.504,830,2057 ,957 ,082,22.1

VND18.511,655,67612,551,666,218

2,580,',7 t0,731

270,460,9092,901,6t9,6987,088,274,013

56,801,944,492 43,904,387,245

Gi6 tri sd kd rorln3 l / 1 2 / 2 0 1 6

cid g6c ou pfrt,U\ND VND

Tdi sen tni chinhnen va cac Moan tuong

PhAi rhu khach hang, phaithu khec

Eiu tu ngin hanD;u iu dii hqn

3,764,533,1 53

10,498,688,377

r 10,000.000

(8,198,683,172)

\ND

4,826,569,304

r0,319,374,840

r00,000,000110,000,000

\,ND

(5,045,965,175)

0l /01/2016

14,173,222,130 (8.t98,681.t72)

22

t5.355,944,r44 (5,045,965,1?S,

C6ng ty c6 phin vigtacera D6ng Tri iuP| luong Xuan Son. Thi \a Ddng lr idu. TInh eu;ng \ inh

. B60 cdo tiri chinhKi kC toan rir ngdy 0l/10/2016 diin ngd\ 3l/1212016

Gi6 tri s6 kC ro6n31112/2016 ot/0112016

NQ phei tre tli chinhVay va nqPhaifra ngudi ban, phei tra kh6cChi phi phai fA

VND VND

138,246,508,389 130,575,399,99s68,535,637,363 76,982,364,s4010,032,204,851 r6.893,423,68r

Tren 5 nam c0nc

216,811,350,603 224,4st,188,6r6

Tai san tai chini vd no phai tra rai chinh chua duoc d6nh gi6 rheo gi6 rri hoD li tai ngay k6t rhric ki k6 toen doTh6ng tu s6 2 I 0/2009/TT-BTC vA cec quy dinh hicn hAnh yCu cau rtnh b,ry Bao cao tai ihinh va trruy6r m:nl1 tnOngtin d6i vdi c6ng cu tai chini nhrng kh6ng dua ra hudng d6n tuong du,rng cho vlec aanh gia r,a gli ntran gia tri hqply ctu cac rai san tai chinh vA nophiira tai chinh, ngoaitril cAc khoan rrich lap dr phdng;o phaithu khd ddi va duphdng giem giA cac khoan dAu tu chfng khoan da duoc nCu chi ti6t tai cAc Thuy6tInlnn tien o*n.

Qudn It rni ro tti chinbRti ro iai chinh cna Cdng ty bao gdm rii ro thi truimg, nii ro tin dung ve rui ro rhanh khoan. COng ry da xay dlinghC thdng kiCm soAt nhim dam bao sv can bing 6 mtc h9! It gita chi phi rti ro ph6r sinh vd chi phi quan ti rti ro.Ban Gian d6c C6ng ty c6 tr6ch nhi6m theo ddi qr.ry trinh quen It rti ro dl. dam bdo su c6n birng trqp tf gita rni rova ki€m so6t rii ro.

Rii to thi ttBdngHoat dons kinh doanh cna C6ng ty se chn y6u chiu rui ro khi c6 su rhay d6i va lai suAt.C6ng ty chiu rni ro vC lai suet do gi6 rri hqp ti cia c6c ludng ticn trong tuong lai cia m6! cOng cu tni chtnlr sc biCndong theo nhtng thay d6i cia lai suit thi truorg khi c6ng ty c6 phrr sinh c6; Hroan tian g&i;o hoac kt6ng c6 kihqn, cac khoan vay ve no chiu hi su6r tbe ndi. C6ns ty quan I, rni ro lai sut bing c6ch;han tich ttnh hinh canhtranl irCn tlri truttng di; c6 duo. c cac lei suAt cd Ioi cho muc dich cria C6ns tv.

Rii ro tin dltngRlii ro tin dung la rii ro rni m6t ben tham gia trong mot c6ng cu tai chini hoic hqp d6ng ktdng c6 kha neng thuchien dugc nghia vu cna minh d6n d6n t6n rhit va ai cbtnh cho C6ng ty. C6ng ty c6 c6c rn; ro dn dung tn hoar d6ngdong san xuit kinh doann (chn y6u d6i v6i cac knoen phai rhu khdcb hdng) v; hoEt dong tai chinh lbai gdm;dn gningan hang, cho vay vacac c6ng cu taichinh khrc).

Tir I nam ltdxuong

TrCn 1 nemd6n 5 nim

Tai ngey3t/I212016i ren va .(ac khoan tuongaluone tienPbai thu kh6ch hang, phaithu khdc

Ddu tu ngin hanDAu tu dai h4n

c0nc

\4{D

3,7 64,533,7 53

2,300,005,205

\ND

3 ,'164,533 ,',l 53

2,300,005,205

M{D

110,000,000 r 10,000,000

110.000.0006,064.538.9s8

23

6,I74,538,958

C6ng ty cd phan Viglac€ra D6nq Triauph";di;a;a;, ijii;t;Gf*;,;iil,' a,a"sNt"r K, k6.6,,r,"gay 0r/r0/r0r6 d6"Bi"d;1"rlil;Tll

Tai ngiy 0l/0U2016r ren va .cac knoan tuongduorg tienPhii thu khach hang, phaithu ki6c

Diu tu ng6n hqnD,u iu dai han

c0nc

4,826,569 ,304

5,273 ,409,665

100,000,000

4,826,569,304

5.213 ,409 ,665

t00,000,000I10,000,000,,o,ooo,ooo

r0,199,97E,969 110,000,000 10.309.978.969

Rii to thanh khodnRriiJo thanh khoan ld nii_ro c6ng ry gap kh6 khrn khi thqc hi€n cac nghia !,u tai chinh do thiiiu v6n. Rii io fianhkhoan ctu c6ng ty cht yiiu phat sinh tt vicc ciic tai san di chinh va no phai be tdi chinh c6 c6c thcn dicm dao hanlhic nldu.Thdi han thanh toan cLia cac khoan nq phai re rZri chinh dua rCn cac khoAn thanh toan dU ki6n theo hqp ddng (trCnco sd ddng tidn cna c6c khoan g6c) nhu sau:

Ti! i nim tl6xu6ng diin 5 nam

Tr€n I nim Tren 5 nam anno

T$i ngdy 3t/1212016Vay vd noPhai tra nsudi ben. pheittA khic

Chi phi phai rA

VND

80,603,136,79848,535,637,363

10,032,204,851

l,ND

5',7 ,643 ,31 | ,59120.000,000,000

VND

138,246,508,38968,535,637,363

10,032,204,851

T4i ngiy 01/0U2016Vay vd noPhai tra nguli b6n, phaite khric

Chi phi phai id

t ]9.170.979.012

1 1 ,992,510,404s6,982,364,940

t6,893,423,681

77 ,643,371,591

58,582,889,59120,000,000,000

:t6,814,350.603

130,575,399,99s76982,364,940

16,893,423,681

14s,868,299,02s 78,s82,8S9,591 224,1s1.188.616

Cdng ty cho ring mtc d6 tap h-ung rui ro d6i vdi viec td nq ld c6 th6 kidn so6t .tuoc. C6ng ry co kha nang thanlto6n cac khoan nq d6n han ru ddng tian tt hoat d6ng kinb doanh veri6n ihu tir cac eri san 1ri chinh dao han.

33. THONG TtN B0 suNG cHo cAc KHo,iN M(,c rRiNH B,iy rRoNG B?io cAo LUU cHUyENTIEN TE

a) 56 ti6n di vay th+c thu trong nrrllToan b-6 s6 tien vay nhan duoc phan 6nh tr€n Bio cao luu chuy.n iian 16 ra ridn thuc thu rir di vav theo kh6 udcth6ngthudng.

b) 56 ti6n dn thur tre g6c vay trong ninToan b0 s6 ri6n vay da ira hong tq phan 6nh ',en Bdo cdo Luu chuy€n tian t6 rd rian fi no g6c vay theo khc u6cth6nglhuong.

24

34. NH01\c sV KrDN pH,iT str{H sAU NGAy KiT TH(ic NiM TiI cEiNH

Kl6ng co su kicn trang y6u nio xdy ra sau ngiy k6t rhic ,,tm ai chinh ddi h6i phai duoc diau chiDx hay c6ng bdfen 860 c.io tii chiDh nay.

3s. BAo cAo BO PHAN

c6ng ty hoat d6ng rong IinI wc san xudr kinh doanh vat fieu xay dung. Edng thdi, roan b6 hoat d6ng oja C6ng tydGn ra tren unh tr6 vict Narn. Do vay, c6ng ty kt6ng r4p Beo c6o bQ phqn ihec linh *rc kinn aoarh vd theo khuvlrc dia ly.

36. sd LIpu so SANH

s6 li6u so sirnh rr€n Bang can di5i k6 b6n va thuyiit minh hrone fng h sii 1i6u cia Beo cao ti.i chinl cho nam tdiclinh kl;t th{c ngay 3l rh6ng 12 nam 2015 de duoc C6Dg ty TNHH Heng Ki6m to6n AASC kien to6n. 56 fieu fanb6o cdo K6t qua hoqy dong kinl doanh, Bdo c6o luu chuydn ti6n te va cai thuy& mintr ;;; ;e h s6 liiu cna B60ceo tai chinh cho ki kii roan ti ngay 0 Ut 0/20 I j di: n nr]dy 3t/t2l2)t5.

C6ng ty c6 phAn viglacera D6ng Tri6uPhudng Xu6n SorL Thi xa Tri€u, Tinh

Luu QUJ'nh Thd

Bio c6o liri chlnh0l / 10D01 6 dCD nsay 3lh2/201 6

Ng'ili Up bi6u

elf)--K6 to6n tru&ng

Duong Ddt \t 64A" 6/n-4

Dhng T ea, Ngt! j0 tttdng |jndm 2017

t3/*-ri \

CoNG TYCO PHAN