Tr, t-tatit6 vC r TPr\j

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BAO CAO TM CHiNH DA BOX KAM TOAN

Cho mini tai chinh WC' thfic vat) ngay 31/12/2017

TONG CONG TY C6NG NGHIEP SAI G6N - TNHH MTV

TONG CONG TY CONG NG.HIV SAI GON - TNHH MTV S6 ss -60 Nguyn'n Tnt Thanh, Plmang 12, QuIan 4, Thanh phi; Hn• Chi Minh

MVC LUC

Trang

L1,JC

BAO CAO CHA BAN TONG CLAM DOC 1 - 3

BAO cAo K1EM TOAN DOC LAP 4 - 5

BAO CAO TA! CHiNH DA DUOC KIEM TOAN

4.1 Bang can do'i k6' than 6 - 9

4.2 Rao cat, ket qua hot Ong kinh doanh 10

4.3 BA° cao Inv chuyen tin tc 11 - 12

4.4 Thuye't minh Bao ea° tai chinh 13 - 19

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

TONG cON'o Ty CONC.: NG1-11(111 SA1 CON - I MTV S6 53 - 60 Nguyern Tat Thanh, Phtrang 12, Qt4n 4, Thanh ph 1.11i Chi Minh

Ban can cila Ban Tiing Clam (tic (f4 then)

Tinh hinh tai chinh tai theri diem ngay 31 [hang 12 nam 2017, ket qua hoat d'ang kinh cloanh va lau chuyen tin

cho nam tai chinh ket iliac ding rigay caa Tang COng ty duct trill') bay trong 135o cao TM chinh dinh kern bno ctio nay 06 [rang 6 den [rang 40).

SliKO:N SA ] NGAY KET THBC NAM TAi CHINH

Ban Tang Gain dc Icing Cong ty khang dinh khong c6 sr kin nao Nay ra sau ngay ket thOc nain tai chinh cho den thoi dim lap bao coo nay ma chin duct xcm xat dieu chinh se li8u hoac cong bet trong Bao cao tai chinh tong discrc kiem Wan.

1101 BONG THANH YIEN, BAN KAM SOAT VA BAN TONG GIAM DOC

Hai deng thanh vien, Ban Kiem sok va Ban Teng Giant dc cfia Tang Cong ty trong nãrn va cho den thei diem lap Liao en nay gam:

ifYi dang than!' %len :

Ong Nguyen Hon!) Hoa

Ong Chu Tien Dung

Ong Vii L6 Tung

Ong DiS Van NO

BA Dang Tin Hong Anti

Ong Le Ngyc Hai

Ban Kim soat :

Chic Nal

ChO tich 17/08/2010

Phu trach HDTV 30/11/2017

Thanh vien 14/05/2014

Thanh vien 14/05/2014

Thanh vier) 29/01/2018

Thanh vi8n 29/01/2018

01/12/2017

29/01/2018

29/01/2018

NO), bô uhlézu Ngay mi& nliiém

Chit vu NO), ba nhlyin NOy mi&I niqm Ong Phan Tan Tun Kiem scat vien 06/12/2010 01/04/2017 Ong Deo Cong Nam Klein soat yin 27/04/2015 Ong Trung Dirc Mai Klein soat vien 27/04/2015

Ban Tang Ginn] d'ac

Chin vy Ngay ha Oilcan Ong Chu Tien [Xing Teng Giant dc 25/1 2/2014 'Ong Vii Le Tiing Pho Tang Giam dc 17/09/2010

Ong Iluynh Tan Ty Pho Tang Giam dc 23/07/2014 Ong Nguyan Hong Anh PhO Tang Giant d6c 21/04/2016 Ong Le Tan Dixon Pho Tang Giam deic 14/10/2016 Ong D6 Van Nga Ke ton trung 01/04/2013

Ngtrol dal din theo phap luat dia Tang Gang ty la Tang Gam dac Teng Cling ty - Ong Chu Tien Dung

MEM TOAN VIEN

Chi dint' He Chi Minh Cong ty TNHH lir van On lir, Tai chinh, Ka loan, Thue - Kiem toan COM.PI d5 kiem I.

loan Bac) cao TM chinh cho nain tni chinh kat auk vao ngay 31 fling 12 Nam 2017 cfia Tang Cong ty .

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TONG GONG TV GONG NGIIIIITSAI CON - TNID-1 MTV S6 58 - 60 Nguy661 Tat Thanh, Plurang 12, Quinn 4, Thanh ph n 1-16 Chi Minh

CONG BO TRACD NHII2M CIJA BAN TONG GIAM DOC DOI VOI BAO CAO TAI CHINH

Ban Tang Clam dem Tang Cang ty chin trach nhiem lap Bao cdo Tai chinh phan dnh trung Moe va hop 19 tinh hinh tai chinh, ick qua hoat (tang kinh doanh va Jim chuyen tie'n té oda Tang C6ng ty trong tgng nam tai chinh. Trong viec ldp Bao cdo Tai chinh nay, Ban Tang Clam dem can phai:

Chon Ira cac chinh sach ke 'loan thich hop va ap dung cdc chinh sach nay mat each nhat quan;

Time hien cac phan cloan ye cdc trot tinh mat each than trong;

Neu CO die chuan mire ke toan áp dung cho Tang Con ty co duct than thii hay khang va Mt cá nhang sal *11 trong yeu so vol nloing chuan mire nay (la dirge trinh bay vá giai thich trong Bao con tai chinh;

Ldp Bdo cao TA' chinh tr'en co. sa haat clang lien toc trg throng hap kheng the gia dinh rang Tang Cong ty së tiep toc float clang lien Mc.

Thiet Ice va thirc hien he Mang hem sodt nal Ida met each hUu hieu cho mgc clich lp va trinh bay .Bdo car) Tái chinh hop ly nham Iin che rid ro sal sot trong you do gian Ian hoc nham

Ban Tang Giam dem dam bao rang, Tang Gang ty da tudn thfi cdc yeu eau neu tren 'chi lap Bao ea° Tai chinh; cdc da ke loan Mich hop dugc km gift day du de phan anh tai bAt ky thai diem nao , vài mac (la chinh >Mc hop 19 tinh hinh tai chinh dm Tang Cong ty va Bao cao Tai chinh diroc lap tuan thu cac Chuan mirc va Che de ká toan doanh nghiep Viet Nam &roc ban hanh theo Thang tu sa 200/2014/TT-BTC ngay 22 thdng 12 'lam 2014 cud BO Tai chinh cling nlor cac thong ta kiting dan Moe hien chuan moc va che dO Ice Man doanh nghiep dia BO Tai chinh.

Ban Tang Clam doe Tang Gang ty ciing chin trach nhiem va viec quail 19 cdc tai san Mid Tang &Ong ty va do do phd.i thirc hien cac bien phap thich hop de ngan chan va phat hien cdc hanh vi gian lan \id nhung vi phm lchat.

PHE DUYV.T.I3A0 CAO TAT CHiNH

Chung t5i, du; thanh vien Ban Tang Giam dem Tang Gong ty phe duyet Bao cao Tai chinh kem theo. Bao cao Tài chinh nay phan ánh trung thirc va hop 19 tinh hinh tai chinh dm Tang Gong ty vao ngdy 31 thang 12 nam 2017, ket qua hog dangl(inli doanh va tinh hinh Ion chuyen tien t cho närn tai chinh het thOc aing ngdy, pliu hop vai Chun mirc Ka man vá Cha dO ICd toan doanh nghiep Viet Nam duo° ban hanh theo Thong tir se, 200/2014/TT-BTC ngay 22 thang 12 nain 2014 Mia Ba ml chinh cling cac thong to huang clan thgc hien chudn Inge va che do kO toan doanli nghiep ad BO Tai chinh N/A cdc quy dinh phap 19 c6 lien quart

Thay mat Ban Tang Giam dem dop

T.0

Chu Titi Dung

Thanh phal-la Chi Minh, ngay 30 thang 3 1111111 2018

3

I.

CONG TV TNHH TLY VAN DAU TI!, TAI CHINH, Kt TOAN, THUE - KIEM TOAN COM.PT CHI NHANH TAI TP. HO CHi MINH

Try so, chinh: 86 32 Ng6 203 ChOa 130c, Deng Da, Ha Nbi

Dian thoai: (024) 3 5 640 218 I Fax: (024) 6 2 517 402

Chi nhanh tai TP.HCM: Tba nha Parkway Villas. 8.04, s6 202 8 Hoang Van Thy, P.9, Q.PhO Nhuan, TP.HCM Dian thoai: (028) 6292 7175 - 6292 7176j Fax: (028) 6292 7179

AUDITING, INVESTMENT. FINANCE, TAX

ACCOUNTING. CONSULTANCY

SE • 066.TC/2018/COM.PT-HCM

BAO CAO K1EM TOAN DOC LAP

Kinh girl : Ban Ting Gitlin dee TEng Cling ty CEng nghiep Sal Gen - TNITH MTV

Cluing toi da kiEm loan 13do cao Tai chinh king hop ken] theo ctia TOng Clang ty Cong nghiep Sal Gan - TNHH

MTV ("Teng Ciing ty"), duct Tap ngay 20 thang 3 nain 2018, Pr (rang 06 den trang 40, bao gem Bang can doi ke toan

?Tay 31 Mang 12 'lam 2017, Bao Co ket qua hoat deng kinh doanh, Btio ctio Itru chuyen tion to cho nam (hi chinh ket thOc ding ngay va Thuyet minh Bao cao Tai chink

Trach niqm ctia Ban T6ng Giant dc

Ban Teng Giarn (lac Teng Cong ty chiu trach nhiem ve viec lap va truth bay trung tffirc va hop 19 13áo cao Tai chinh cña Tiing Cong ty theo chuan Inge ke Wan, chE de ke toan (doanh nghiep) Viet Nam va cac quy dinh phap

lY co lien quan dEn viec lap va trinh bay Bio•cao Tai chinh va chiu (rich nhiem ye kiem soat nol b'e ma Ban

Teng Giam dec xac dinh la can thief dE dam bao cho viec lap va trinh bay Bao Cáo Tai chinh khong ce sai sot trong yeu do gian Ian hoac nham Mn.

Traci] nhiOt ctia .Kient toil] vien

Trach nhiem cOa chOngt0i la dua ray., kien vE Bari cao Tai chinh dtra tren ket qua cCia cuec kiErn toan. ChUng ten da tier] hanh kiem todn theo cac chuin nitre kiem toan Viet Nam. Cac chuan iffirc nay you cau clffing t6i Wan lila chuan mtrc va cac quy dinh Ve ciao dUc nghe nghiep, lap ke hoach va nitre hien cuec kiem toan

de dg duct str dam bao hop 19 ve viec lieu Bao cat) Tai chinh ca TOng Cong ty co con sal sot trong yeti hay kitting.

ang viec kiem Wan bao gam (hut hen cac thU Ric nham dm thap cac bang clffing kiem (oat) vE cac se lieu va thuyet minh Pon Bao cao Tai chink Cac thO [pc kiein toan throe Itza clum dim tren xet &an cita kiem toan vien,

bao gem danh gia rffi ro c6 Sal sot trong yeu trong Bao cao Tai chinh do gian Ian hoac nhAin Ian. Khi thirc ffien &Mt gia cac rOi ro nay, kiem toan vien cla xein xet kiEin soat nei bO dm Tong Gong ty lien quan den

Viee lap va trinh bay Bao cao Tai chinh (rung tffirc, hop 19 nham thiEt kE cac thO fix kiein loan phO hop vei tinh hinh Owe te, tuy nhien khong nham rime dich dua ra 9 kiEn vE hi'eu qua dm kiern soft nei b cita Teng Cong ty. Cong viec kiem Wan cling bao gem &nit gia tinh thich ,hop cac chinh sach Wan &rot áp dung va tinh Op 19 cua cac trot tinh Ice toan hoac Ban Tong Clam doc cting nhu (faith gia x,iec trinh bay CEng the Bao ea° Tai chink

Ching toi tin Wang rang cat bAng chi:mg kiem toan ma thing ten dim thti thap dirge la day dO va (filch hop lam co set cho 9 kien kiein toan cua chOng 101.

kin eiia Kim toan vien

Theo 9 kien ca chimg tei, Bdo cao Tai chin!) da phan aril) trung thgc va. hgp 19, tren gag khia canh trgng yeti tinh hitilvtai chin!' cua Teng Ceng ty Cong nghigp Sai Gen - TNHH-MTV tai ngay 31 Mang 12 nam 2017, cling nhu ket qua hog &Ong kinh doanh và tinh hinh Itm chuyen tin te elm nam tai chinh ket that cling ngay, pha hp vel chwin mire ke toan, die de toan (doanh nghigp) Vigt Nam va cat guy dinh phap 19 co lien guan den vi5c lap vatrinh hay Bdo cdo Tai chinh.

CI-II NHANH TAI THAN!! PHO HO CHI MINH

CONG TY TNHH flY VAN DAU nY, TAI CHINH K.17: T ezelFrajo - KIEM TOAN COM.PT

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AI THANH PRO .par CHI MINS-CONG

iI DkU TtO KlIoAK,THIJE•XIEV OAFIz

COM.P T,p

Phang Thi Quang Thai - Clam doe

Giely CNDKHN kihn toon s : 0094-2014-069-1

Thanh ph He Chi Minh, ngay 28 thang 3 nam 2018

Nguyen Thi QuSmh Huang - Kim than vien

Giciy CNDKIIN kia'm tocin s D0098-2014-069-1

5

TONG CONG TY CONG NGHltil) SA I GON - TNHEI MTV SO58 - 60 Nguyen Tat Thanh, Phuane 12, Qu'an 4, Tp HCM

BAO CAO TA! DINH Cho Pain tai chinh k5 thtic vao ngay 31/12/2017

BANG CAN DOT KE JOAN TONG HOP Tai ngay 31 thang 12 nam 2017

Tifu

MA Thuyet

S6 minh 31/12/2017

Dan vi tinh: VND

01/01/2017

A- TAI SAN NGAN HiNN 100 1.707.295.868.316 1.490.701.482.767 J. Tien vã cac klioan ttrung throng tiAn 110 V.1 270.811.429.772 425.091.037.439 1. Ti5n 111 270 811.429 772 225.091.037.439 2. Cat khoan tuang duang ti5n 112 200.000.000.000

II. DAu tir Si ain't ngan han 120 V. 2.2 11.000.000.000 86.000.000.000 I. Chang khoan kinh doanh 121 2. Dur phOng giain gia chUng khoan kinh doanh 122 3. Du ttr nam gia d5nngay clao han 123 11.000.000.000 86.000.000.000

HI. Cie khofin phai thu nein han 130 699.480.333.005 453.638.197.070 I. nal thu ngan han cUa khach hang 131 V.3 479.712.819.785 284.515.782.649 2. Ira truac cho ngtrai ban ngan han 132 V.4 23.285.656.705 11.492.555.913 3. Phai thu nOi be, itgan han 133 - 4. Phai thu theo ti5n d6k5 hoach hop &Ong xay da 134 5. Phai thu v cho vay ngan han 135

KE

6. PHI thu ngan khac

7. Dix phong phai thu ngan han kh6 dei

136 V. 5.1

137

197.665.632.343

(1.749.973.874)

158.858.898.336 \ 4 (1.749.973.874) 1.1'111

8. Tai san thu cher xir 139 V.6 566.198.046 520.934.046

IV. Hang thu Rho 140 617.640.442.505 501.030.052.364 I. Hang t6n Rho 141 V. 7 617.640.442.505 501.030.052.364 2. Dv phong giam gia hang tOn kho 149

V. Tai san ngan his khac 150 108.363.663.034 24.942.195.894 1. Chi phi tra trade ngan han 151 V.8 1.356.577.674 1.305.431.165 2. Thu e gia tri gia tang dirge khriu trir 152 18.321.363.256 12.645.058.067 3. Thu 5 vã cee khoan khao phai thu Nha nu& 153 V 16 88.685.722.104 10.991.706.662 4. Giao die!) mua ban lai trai ph i5u Chinh phi) 154 5. Tai san ngan han khat 155

114), phcii 4?ruc (19r ring WE &in lino 71 13tio coo chin/i. 6

TONG CONG TV CONG NG HI(t.P SAI GON - TNHH MTV SO 58 -60 NguyOn Tt Thanh, Phuang 12, Qub 4, Tp HCM Bang Can dOi KE twin (ti'jp thco)

BAO CAO TAI CHINE] Cho narn talc chinh kO thuc vac) ngay 31/12/2017

CH1 TIED Ma

sO Thuyet

minh 31/12/2017 01/01/2017

B - TM SAN DA1 WAN 200 1.771.237.191.976 1.910.988.959.600

I. Clic Ichoiin phai thu dei hen 210 19.210.000 19.210.000

I. Phai thu dai hen cna Ichach hang 211

2. TM tar& cho ngtroi ban dai hen 212

3. Viin kinh doanh a don vi true thuOc. 213

4. Phai thu nOi liO dai Mtn 214

5. Phai thu ye cho yay dai hen 215

6. Phai thu dal hen khac 216 V. 5.2 19.210.000 19.210.000

7. Dv phong phai thu dai Ilan kho doi 219

II. Tai sari c0 dinh 220 590.025.772.035 602.438.429.920

1. Tai san cii dinh him hinh 221 V. 9 589.542.720.878 601.776.229.843

- Nguyen gici 222 1.099.849.124.835 1.043.484.220.711

Gia id hao men lily ká 223 (510.306.403.957) (441.707.990.868)

2 Tai san GO dinh thue tai chinh 224

Nguyen gin 225

Gici id hay mon lily Ica 226 -

3. Tai san cO chilli ye hinh 227 V. 10 483.051.157 662.200.077

Nguyen gici 228 6.186.875.051 6.186.875.051 .s

Gici tri hao nujn lily kã 229 (5.703.823.894) (5.524.674.974) 1'

III. BAt cl0ng sail (Liu tw 230

- Nguyen gia 231

- Gia tri hao man lily kA 232

IV. Tai siin (16 clang dal h:,?n 240 226.826.423.237 220.161.396.256

I. Chi phi san xuet, Icinli doanh do dang dai Ilan 241 V. 11

2. Chi phi >city dung co ban clo. clang 242 V. 11 226.826.423.237 220.161.396.256

V. D'Au tu thl chinh did h3n ,250 857.832.570.962 986.875.961.599

I. Den tu vao.cong ty con 251 V. 12.1 521.107.277.790 528.680.156.363

2. Dan fir yao cong ty lien doanh, lion k& 252 V. 12.2 437.816.939.855 438.816.939.855

. 3. Daa.i tir gap yOn van don vi Ichec 253 V. 12.3 62.352.000.000 63.552.000.000

4. Dv phong dau tu tai chinh dai hen 254 (163.443.646.683) (44.173.134.619)

5 Den tu nem gin- den ngily deo han 255

VI. TO] seri dal hen khac 260 96.533.215.742 101.493.961.825

1. Chi phi tra tilt& del hart 261 V. 13 96.533.215.742 101.493.961.825

2. Tei san time thu nhap hoen lei 262

3 Thiet bi, vat to, pho tang thay the dai han 263

4 TO] sari de i hen khec 268

TONG CQNG TAI SAN 270 3.478.533.060.292 3.401.690.442.367

Boo car) nài phrii th we floc cling vOl Ben thityk ninth Boo cdo tai chin/i. 7

TONG CONC TY CONC NCI-I I el) SA I CON - MTV SO 58 - 60 Nguyen Tth Thanh, Plarenig 12, Quail 4, T1) HCiv1 13:ing am (11)1 Ke loan (i14 thco)

BA0 CA0 TA I CHINH Cho Om tai chid ke thtic vao nay 31/12/2017

CHI TIEU M5

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mini' 31/12/2017 01/01/2017

C - NO 131-1A1 TRA 300 752.173.340.503 708.714.763.182

1. No. ngiin Ilan 310 703.268.253.602 542.151.404.615 I. Phat tra ngtrai ban ngan Ilan 311 V. 14 114.743.273.297 108.892.338.160

2. Ngtriyi mutt Ira tien truck ng5n Ilan 312 V. 15 2.745.922.969 3.700.166.906

3. Tinto' vã enc. Rhona plitli ii(ip Nha nude 313 V. 16 144.778.098.895 186.953.288.440

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7 Phat Ira theo tien clO ke hoach hop thing xay dkrn a

317

8 Doanh thu chtin the Iti .Cit ngtin han 318

9. Phai tra itga'n Ilan khac 319 V. 18 151.220.772.495 43.859.596.810 10. Vay ya no thue tai chinh ngan han 320 V. 19.1 180.456.006.448 99.764.104.598 II. Dv phong phat tra ngAn han 321

Quy khen tinning, pinic lot

Guy" binh On gia

Giao dich mita ban lai Vat phieu Chinh phti

322

323

324

64.246.745.432 58.981.388.140

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3. Chi phi pita; tra did Ilan 333

4. Nat tin nOt bO YE Win kinh doanh 334

5. !Thai tra inn bO dal han 335

6. Doan!' tint chin dive hien dal han 336

7. Phat tra dal han kink 337

8. Vay N/A no. thue tai chinh &it han 338 V. 19.2 15.321.651.622 33.326.839.622 9. Tint Innen chuyen den 339

10. CO phi&I au clai 340

11. Thai: tint nhap Man lal phat Era 341

12. Dv pining 'that tra clai Ilan 342

13. Quj) phat lien khoa hoc vã cling ngitO 343 V. 20 33.583.435.279 133.236.518.945

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TONG CONG TV CONG NGH10) SAI CON - TNHH MTV

BAO CAO TAT CHINH So 58 -60 Nguy6n T6t Thanh, Phutng 12, Qugn 4, Tp HCM

Cho nam tarehinh kg' thix vao ngay 31/12/2017

Bang Can Cieii K6 ton (ti.6leo)

CHI TIEU

D- VON CHO SO Fret

MA Thuy64 so minh 31/12/2017 01/01/2017

400 2.726.359.719.789 2.692.975.679.185

1. Win chii so' lulu 410 V 21 2.687.433.490.725 2.654.049.450.121

Vem gop dm chi] sCy hull 411 2.460.129.266.560 2.460.052.145.133 .

- CO'phiEfu pha thong có quye'n Nati quyert 411a

Ca phieiti tat kith 41lb

Thang chi vem ce) phdn 412

Quydn C1190 chuy6n di trai phiecu 413

V6'n Ichac dm ch6 sd him 414

Cd phieu quy 415

Chenh lech danh gia lai tai sail 416

Chenh Ida tY gialididoai 417

Quy du to ph& trietn 418 210.098.407.710 181.781.622.307

Quy hd trd sAp xdp doanh nghidp 419 714.254.057 743.016.007

10 Quy Ichac tbuOc win cba so. MTh 420

1 I Ldi' nhuan sau thud chua !Than phi 421 16.483.553.771 11.464.658.047.

Lai nhuan sou lima °him phi!? phai liiy ka 421a 16.483.553.771 11.464.658.047 clEn two' i Itit tricot '.

Lai nhuan sau thzta chtra phcin phai kit nay 421b r

12 Ngu6n y6n (tau to >thy dang ca ban 422 8.008.627 8.008.6279

II. Ngunn kinh phi va quy khac 430 38.926.229.064 38.926.229.064

I. Nguan kinh phi 431 V. 22 38.926.229.064 38.926.229.064

2. Ngudn kinh phi cid hinh thanh tai sari e6 dinh 432

TONG CONG NGUON VON 440 3.478.533.060.292 3.401.690.442.367

DL Van NgA \

Kt. tonn Inning /

Chu Tin Dung

Tang Giam dne

Bdo coo nay phoi lbw clue ming veil Ban mmh Lao cao Jai chink 9

TONG CONG TV CONG NGHlti11) SA I CON - TNEni MTV RAO CAO TAI CHINN Se 58 - 60 Nguyen "fin Thanh, Phuting 12, Outin 4, In 140.4 Cho nail] tai chinh Ice thuc vao ngay 31/12/2017

13A0 CAO KET QUA HOAT BONG KINH DOANII

Cho Hain tat chinh 1:1C thug van zigny 31/12/2017

CHI Tritu IVII

s6 Thuyet ninth Num nay

DOTI vi tinh: VND

Nam t mem

1. Doanh thu ban hang vit cung cap dich vu 01 V1.1 2.912.295.233.309 3.363.548.807.675 2. CAC khan] giant trir doanh thu 02 V1.2 69.051.120 756.036.996 3. Doanh thtl thuAn vC ban hang vã cung cAp 10

dich vu 2.912.226.182.189 3.362.792.770.679

4. Gia vein hang ban 11 VI.3 2.600.692.621.935 2.968.614.834.981 5. Lcri 1111011 Op vi!1. ban hang WI cung cAp 20

did: vy 311.533.560.254 394.177.935.698

6. Doanh thu boat dOng led chinh 21 VI.4 95.605.883.066 190.862.580.387 7. Chi phi tai chinli 22 VI.5 134.823.200.068 137.716.431.926

Trong do: chi phi lAi vay 23 30.277.057.198 8. Chi phi ban hang 25 VI.6 959.776.498 3.100.515.995 9. Chi phi 11111111 15' C10:11111 lighiep 26 VI.7 188.671.369.454 216.958.428.804 10. Lyi nhuan thuan t U. hot tl)ng kinh [loan!: 30 82.685.097.300 227.265.139.360 11. Thu nhap Ithac 31 V.I.8 34.125.760.201 125.052.692.498 12. Chi phi !Mac 32 VI.9 3.965.878.475 80.349.722.208 13. Liyi 1111411 kink 40 30.159.881.726 44.702.970.290 14. T 4 n g 19. i Milian ke loan trtretc thud 50 112.844.979.026 271.968.109.650 15. Chi phi thue Um nhap doanh ogItiep hen

halal: 51 V1.10 11.437.254.669 51.421.763.625

16. Chi phi thu e thu nhap doanh tighiep hoan lyi

52

17. Lyi nhuan sat] tilll'a i1111 nMip doanl: nghiep 60 101.407.724.357 220.546.346.025

He Chi Minh, ngay 20 fining 3 nain 2018

0• TONG ONG TY CONG MHO

SAIGON * TRACH NOM FlunU HAN

01A0T DIANN VI. ' - e.W

Da Van Nga vo7

1<e to an trirthig. Chu Tien Dung

Tang Clam (lac

Boo cao nen, phur dime doe C,, ii! Bin atityji 711 &in ctio Jai chink 10

0] 4.894.420.663.677

(2.549.961.523.487) 02

03 (173.441.954.486)

04 (3.207.421.898)

05 (25.013.466.090)

06 664.689.486.600

07 (2.890.162.730.907)

5.836.261.212.247

(3.202.241.548.772)

(196.572.961.162)

(30.206.160.912)

(71.354.635.930)

559.031.410.566

(3.169.156.033.819)

(82.676.946.591) (274.238.717.782) 20

TONG CONG TY CONG NGHICP SAI GON - TNI-11-1 MTV SO' 58 -60 Nguyjn TAt Thanh, Phaeng 12, Qulan 4, Tp HCM

BAO CAO TAI CHINH Cho nAin tai chinh ICE thitc vac, ngay 31/12/2017

BAO CAO LITh CHUYEN TIEN TE (Theo phtrong phap triye tiCp)

Cho nam tai chinh kC thtic vat) ngay 31/12/2017

Dan vi Huh: VND

MA Thuyet so minh

CHi TIEII Nam nay Nam trunt

I. Lau chuyen nen tir hoat &Ong kinh doanh

I. Tian thu ban hang, cung cap dich vti vã

doanh thu khac

Tian chi tra cho nguai cung cap hang boa va 2 did) vu

3 Tian chi tra cho riguai lao clang

4 Tian Idi vay da tra

5 Thua thu nhap doanh nghiap da nap

6 Tian thu kliac fir hoat clang kinh doanh

7 Tian chi khac cho boat clang kinh doanh

Lieu chuyen han attain at hogt dOng kink

dottnh

11. Lint chuyen nen tir hoat dOng dAtt ttr

I. Tian chi d6' inua sin, xay dung tai san c6 dinh va

cat tai sail clai han khac

Tian thu [Cr thanh 19, nhugng ban tai san ca dinh vã

cac tai sari dal han khac

Tian chi cho yay, inua cac cang ca no dm

don vi khac

Tian thu hai cho vay, ban lai cac cong ca no dm

don vi khdc

Tian chi clan tn., gap von vao don vi khac

Tian thu hal dau tu, gap van vao don vi khac

Tian thu li elm vay, ciS4 tire va loi nhuan &roc chia

21 (65.512.485.461)

(6.264.255.674)

22

23 (222.000.000.000)

(526.000.000.000)

It

24

297.550.000.000

640.000.000.000

25

26

22.976.094.000

130.305.800.771

27 59.574.510.197

38.510.268.232

Lint chuyen (Mn hogt eking thin tu. 30

92.588.118.736

276.551.813.329

Bac Co0 nay oho( thiyc dac cling vat Ban lin yd h Bac coo tai chinh. 11

Th Chi Minh, itgay 20 thang 3 nain 2018

z TONG CNC TV GONG YIGHlt P

SAIGON 40 TRACK 11H0111011HY

0

OTTHANH' 100

TONG CONC.: T1' ONG NG1411,11' SA1 G6N - TiV111-1 MTV SO 58 - 60 Niguyc'n Tth Thanh, Pruning 12, Quail 4, Ip 1-1CM Bao cao Lam clitjyêji tiOn tO (14 thee)

13A0 CAO 1'A1 C1-11N11 Cho narn tai chinh kO thOc vao !Tay 31/12/2017

CHI TIEU

111. LlEll chuyen trail ta- hoat dOng (hi chinh

I Tien thu ph at hanh co I)!) ICU, nhan got) von cCia

Mu

so Thuyet

minh Nati] nay Nani t rtrere

chi) sa hirti 31

2. Tien chi tra gap von cho cac chO so- hal, ama lai

cO phieu cua cloanh righiep da phat hanh 32

3. Tien thu tit di vay 33 V11.3 1.027.502.250.577 2.585.657.616.650 4. Tien Ira n9- goo vay 34 VII.4 (1.103.508.892.066) (2.639.876.551.903) 5. Tien ti.a 66 g6c (hue tai chinh 35

6. Co tirc, I9- i nhuan da tra cho cliCi ser hOu 36 (88.204.010.530) (166.876.003.776)

Licit chiiiifin iii3m ihutin di how ilfing fai chink 40 (164.210.652.019) (221.094.939.029)

Ltru chuyen hell thunn trong Milli 50 (154.299.479.874) (218.781.843.482)

Tien vii Itrong throng hen thin num 60 V.1 425.091.037.439 643.701.435.828

Anh twang cüa thay di ty gia hei dodi quy del ngoai te 61

19.872.207 171.445.093

Tien Nia ttrong dtrung Wen cuoi Mint 70 V.1 270.811.429.772 425.091.037.439

Tp

08 Van NgA

KC tont' truthig/

Chu Tien Dung

Tang Ginn] d8c

1360 cao nay phoi thaw (101. chug v61 thuydr mini, 1360 cern Iái chinh. 12

TONG CONG TV CONG NGTHEP ski- CON - TNEH MTV BA° CAO TA! CHINN Só 58 -60 Nguyn TAt Thanh, Phutyng 12, QuAn 4, Tp HCM Cho nam tai'dhinh ke thiic vac ngay 31/12/2017

THUYET MINH BAO CAO TAI CHiNH Cho nam Si chinh ke fink vao ngay 31/12/2017

I. THONG TIN VIE DOANH NGHIVP

1. Theing tin Bang k kinh doanh

Teng Cring ty COng Nghiep Sai Gem - TNHH MTV la Tang Crag ty TNHH Mat thanh vien do NM nuac lam chtl va hoot clang theo Gay clang nhan dang k9 doanh nghiep sa 0300713668 do Sor Ka hoach Dan ttr Thad) pho Ha CM Minh cap Lan dau vao ngay 27 thang 8 nAm 2010.

Tang Crag ty , throc chuyen dai a Tang Cling ty Crag nghiep Sai Gen co Gay clang nhan dang k9 kinh doanh s6 4106000285 do So:KA hoach va Dau tic Thanh pha HO Chi Minh cap ngay 30 thang 8 dam 2006 .

VOn ‘clieu caa Tang Cong ty theo City clang nhan clang k9 doanh nghiep Tang Cling ty TNHH MTV thay dai Ian thir 7 IA 2.608.462.000.000 dang (Hai nghin sau trAm linh tam tY ban tram sal mimi hai trieu dOng).

Tru sa Tang Cong ty clAt tai sa 58 - 60 Nguyen tAt Thanh, Phuang 12, Quan 4, Thanh pha Ha Chi Minh.

Dien thoai (0 2 8) 2 5 5 5 9 9 9 Fax (0 2 8)2 5 5 5 8 5 8 Email cns@cns.com.vn MA so thue : 03 0 0 7 1 3 6 6 8

Nganh nghe kinh doanh theo Gay clang nhan Ding ky Doanh nghiep bao gam:

- San xuat va mua ban cac Mai thuac la; Trang va mua ban nguyen php lieu nganh thuac la.

San xuat va ban cac san pham bao bi, giay nhan, thang hop, cac loai sari pham ca khi, died dien tir, tin h9c, sari phalli bang cao su, nhua, nguyen vat lieu, boa chat nganh cao sic - nlura, hoa chat, bat mau cong nghiep, vat lieu xay dung, 'vat lieu crag righe mai; In bao bi.

- Dich \Ai a van dau tic, ft( van xay dung; Nghien ciru chuyen giao Gong nghe.

Thiet kO chO tao, lap dal thiet bi va Gang trinh nganh thuac la, Gong - tang.

Kinh doanh klach sad nha hang An u6ng; Kinh doanh du lich lir hanh nal dia va quac ta.

- DAu tic xaly dung, kinh doanh co: so: ha tang gnu cong nghiep, khu cong nghiep, truerng hoc, ben tau, cat' cang.

Kinh doanli nha et; Kinh doanh kho bai; Cho thue nha van phOng, trung tam thucrng mai.

Sçr kien sau 'Tay k61 thtic nam Si chinh

Ban Tong Gam dee Tong C6ng ty khang dinh khong CO su Men rat) xay ra sau ngdy ket thUc dam tai chinh cho den thai diem lap bao cao nay ma chua duct xem xet dieu chinh sa lieu hoc &mg ba trong Bao cao Si chinh tang duet kiem toan.

Hai clang ThAnh vien, Ban Tang Giant dOc

, )/*

Hi riling Thrinh view

.Hai dong Thanh van va Ban Tang Gam 'lac dm Tang Cong ty trong nam va cho den thai diem lap ban cao gain,/ fi

Chat vu Ngay ho nhiem Ngay mien nhiem Ong Nguy6n Hoanh Hoa Chn tich 17/08/2010 01/12/2017 Ong Chu Tien Dung Phu trach HDTV 30/11/2017 Ong Vii LA Tiing Thanh vien 14/05/2014 Ong DO Van INIga Thanh van 14/05/2014 Ba Dang Thi Hoang Anh Thanh vien 29/01/2018 Ong LA Ngoc Hai Thanh vien 29/01/201-8

29/01/2018

29/01/2018

13

TONG CONG TY CONG NGHIIP SA I CON - TNI-114 MTV S6 58 -60 Nguyen TAt Thanh, PhtrOng 12, Quail 4, Ip 1-1CM

BAo cAo TA! CHINI-I Cho nAin tai chinh ke th6c vao ngay 31/12/2017

Ban Tang Giant dik

Chile vii NgAy be; nhiem

Ong Chu Tien Dung Tang Giant doe 25/12/2014

Ong Va Le Tang Pho TOng Giant dc 17/09/2010

Ong 1-11.1Yrdi Tan Tic PhO Tang Giam diic 23/07/2014

Ong Nguyen 1-bang Anti PhO TOng Giam ekic 21/04/2016

Ong te Tin Duang Pito reng Giant (lac 1 4 / 1 0/2016

Ong DO Van Nga Ke loan truOng 01/04/2013

4. Nhan vien

Tii ngay 31 thing 12 ;tam 2017 TOng Cong ty cc) 933 nhan vien clang lam viec (tAi ngay 01 thing 01 nam 2017 IA 975 !than vien).

NAM TAI CHIN11, DON V! TIEN TE, Sir DUNG TRONG Kt TOAN

NãniIAi chinh

Nam tai chinh cOa Tang Cong ty bat dA1 tr ngay 01 thing 01 N/A ket dine vao nay 31 thang 12 hang nain.

2. Dan vi tin te sir clang trong kã to:in

Dan vi tin té sir clang trong ke toan là Dong Viet Nam (VND) do viec thu, chi chit yeu duot (km hien bang don vi tien té VND.

III. CHUAN MI/C Kt TOAN VA WE Di) Kt TOAN AP DUNG

Chuan mat ke toan va ched ka totin tip clang

Ngay 22 Mang 12 nam 2014, 86 TA' chinh a ban Milli Thong tic s6 200/2014/TT-BTC Inning clan ate do toan doanh nghiep thay the Quyet dinh so 15/2006/QD-13TC ngay 20 Mang 3 nam 2006 dm 130 au-OTT 86 Tai chinh va Thong tic so 244/209/TT-BIC ngay 31 thang 12 nam 2009 cilia 136 Tai chinh va CO hieu lat áp clang

cho nam tai chinh bAt &Au vao hoc sau ngay 01 Mang 01 nam 2015. Tang Gong ty dal ap clang Thong tic nay trong viec lap va trinh bay Bao cao tai chinh cOa nam tai chinh kat fink ngay 31 thang 12 nam 2016.

Tang Clang ty at) clung Che di) kA toan &anti nghiap Viet Nam duct ban hanh the() ThOng tic s6 200/2014/TT- BTC ngay 22 -Mang 12 nam 2014 cilia 136 Tai chinh vá cac thong tic loran an thuc hian chuan 171 VC va che do ke toan doanh nghiap dm B6 Tai chinh.

2. Toyer) 1)6 v tuan the chuAn mat ka torin Ara chE do VC loan

Ban Tang Giam dec clam bao dil tan the y8u cAu ctia cac chutin nitre ka toan va Che da k'e toan doanh nghiep

Viet Nam duct ban Minh theo Thong tic sa 200/2014/TT-BTC ngay 22 (hang 12 'cam 2014 cOa BC Tai chinh

cling nhu tic thong tic huong dAn that hian chuan mut vA clre dO ke toan doanh nghiap cOa BO Thi chinh trong viac lap Bao cao tai chinh.

IV. CAC CHINIT SACH KE TOAN AP DUNG

1. Ca so, lap Bao cao tai chink

Brio cao tai chinh duct lap trail ca so ke (aim don tich (trir CAC thong tin lien quan den cric luring hen).

CAC dan vi true Moat hinh thanh 1)0 may ke -roan rieng, hach toan pli thuOc. Bao cao tai cli mu cOa loan Tang Cong ty duct lap tren cu se- tong lurp Bao crio tai chinh cOa cat do-n vi trot thtiac. Doanh thu va s6 du giiro cat clan vi true ulnae duct loai trir ku i lap Bao cao tai chinli.

14

TONG CONG TY CONG NGITICP SAI CON - TNI-IFI MTV BAO CAO TAI Se) 58 -60 NguyL TAt Thanh, Phutng 12, Qugn 4, Tp HCM Cho nam tai chinh kE th6c vao rig* 31/12/2017

Tien va cac khoan twang du:ang tin

Tien bao gam tien mat, Pen girl ngan hang khang ea ky hap va ea ky han, tin dang chuyen, yang tin (a. Cac khoan thong du:ong Pen là cdc khoan dau ngan han c6 thai han thu hai hoac dao han khang qua 3 thang he ta. ngay mua, dA dang clayan dai thanh mOt acing den xac djnh clang nun khong co nhieu rai ro trong vie chuyen dai thanh tien.

Cac khoan d'An tu• till chinh

Cluing khoan kinh doanh

Khoan dap tu: duce phan loai la clang khoan kinh doanh khi nAm girt vi awe dich mua ban a kiem 16i.

Clang khoan kinh doanh duct ghi sak toan theo gia ge. Cid gac dlm clang khoan kWh doanh dirge xac dinh theo gia tri hop 19 dm cac khoan thanh toan tai thai diem giao dich phat sinh Ong cac chi phi Hen quart den giao dich mua chirng khoan kinh doanh.

Thai diam ghi nhan cac khoan clang khoan kinh doanh là thoi diem Tong Gong ty co quyen se: haw on the nhu saw

D61 vai clang khoan niem yet: duce ghi nhan tai thai diem khop lenh (1+0).

Doi vol clang khoan chaa niem yet: dirge ghi nhan tai then diem chinh fiat e6 quyen so: hitu theo qui dinh elm phap luat.

Tien lai, e tIre va loi nhuan ciia cac truck khi clang khodn kinh doanh dirge mua dirge hada than giam giá tri elm chinh chang khoan kinh doanh do. Tian lai, ca Pre va lai nhuan ella cac sau khi chfing khoan kinh doanh dirge mua dare ghi len doanh thu. Co dm duric nhan bAng eô phieu chi dirge theo doi so Itrang cO phieu tang them, khlang ghi nhan gia tn co phieu nhan ducyciduac ghi nhan theo menh gia.

Ca phieu hofin dai dirge xac dinh theo gia tr1 hap 19 tai ngay trao dEl. Cid tri hap ly elm ca phieu duac xac &VW nhu sau:

Dei vai ca phieu cua Tang Gang ty niem yet, gia tri hap 19 eila ca phieu la gia &mg dm niem yet Pen thi trutng clang khoan tai ugh)/ trao deri. Truang hap tai ngay trao dEl thi Pinang chi:mg khoan Hang giao did) thi gia trj hap 19 elm c6 phieu IA gia clang elm phien giao dich tarot liEn HE vai ngay trao dai.

- Dai vai eE phieu chua niem yet dirge giao dich Pen san UPCOM, gia tri hap 19 dm di phial.' IA gia giao dich Nag elm tren san UPCOM tai ngay trao dEl. Trirong hop ngay trao dai sari UPCOM kheing giao dich thi gia PI hop 19 dm ca phieu IA gia clang cfra phien giao dich truac lien HE voi ngay trao

- Dai vai co phieu clpra niem yet khac, gia tri hap 19 dm cei, phieu la gia do die ben thea thuan theo hap &mg haac gia so sach tai final diem trao dai.

Dv phOng giam gia clang khoan kinh doanh dugc lap cho tang loai clang khoan dirge mua ban ti-On thi twang va c6 gia thi truong thap han gia g8c. Viec xac dinh gia trI hop 19 dm chUng khoan kinh doanh niem yet Pen thi Pinang chlrng khoan hoac dugc giao dich ti-On san UPCOM, gia hap 19 dm-chit:rig khoan IA gia (Jong elm tai ngay Ic'et thoc ram tai chink Truang hap tai ngay ket thac nam tai chinh/kY HO Man thi twang clang khoan hay san UPCOM kh8ng giao dich thi giá tn hap 19 dm chting khoan IA gia &mg cfra phien giao dich tarot lien kE vEri ngay ket thue nam tài chinh.

Tang, giam so du: phong giam gia clang khoin kinh doanh cAn phai trich lap tai ngay Wet thfic Wain tai chinh/ky kE todn dirge ghi nhan vao chi phi tai chink

Cric kitorin aih tu. mint gift din ngay ado km

Khoan dau tit dirge phan foal IA näm gift cl6ri ngay dao hap khi T'ang Ceng ty co 9 dab va kith nang gift den ngay dao haw CAE klioari dam tu liant girt den away dilo, han bao gam: cac khoan tien girl ngau hang cO han (bao gem cà cac loai tin phieu, k phieu), trai phieu, ca phieu uu dai ben plat hanli bat bun° phAi mua lai tai mat then diem nhat dab trong, tuong lai va cac khoan cho vay narn gift den ngay dao han vOi muc dich thu lai hang k9 va cat Idwan dau Pr narn gift den ngay dab han khlle

15

TONG CONG Ty °ONG Ncii 'Cr sAi cON - MTN, S6 58 -60 Nguyen Tat Thanh, Plitrong 12, Qun 4, 'Fp FICM

13A0 CAO TM Cl-liNH Clio [lam tai chinh ke thOc vao naay 31/12/2017

Ccic klioan clau tu nani girt den ligay dao han dugc gin 'than ban du

phi lien quail den giao dich inua cac khoan du ttr. Sau kin nhAn ban

theo gia tri co the thu hai. Thu (than lal t& cac khoan dati ttr nAin girt

&Ian Iron Bao cao ket qua horn. &nig kinh doanh tren co ser du thu.

;lam gilt &rat ghi giam trfr vao gia g6c tai that di6tti mua.

COKhi cac bang chfrng chac dial) cho thay met !Man hoc toan be, khotin &au ttr c6 the kitting thu hi duct va

se tan that duct xac dinh met cach (tang tin caythi tan that dirge gin nhan vao chi phi tai chinh frolic nam/kY va giam trir trtrc tiEp gia tri clan M.

Ciic khorin cho ray

Cac khoan Cho vay duct xac dinh theo gia gate trir cac klioan dty pitting pliai thu kliO doh Dv pitting phai thu kliO

dai cOa cac khoan cho vay duce lap can dr vao thy kien inEc tem that c6 the xay ra.

Cric kholin dau in van Cling ty con. Cling ty lien &null!, lien kill

- Cong ty con

Cong ty con la .doanh nghiep chiu sv kiem soat dm Tang Cong ty. Viec kiem soat d@t throe khi Tong COng ty co kiln 'tang kietn soat cac chinh sach tai chinh va boat Clang ciia doanh nghiep 'than &Au tit nham thu &roc 191 iCh kinh te tic cac hog clang dm doanh nghiep do.

- Cling ty lien doanh

CC-mg ty lien doanh là doanh nghlep &roc thanh lap tren co ser thaa thuan trail hop clang ma theo do Tang

Gong ty va cac ben tham gia tittle hien hoat Tang kinh tE tren Ca sà thing kiem soil. Dang kiem soat &roc hieu

là viec (turn ra cac quy'et dinh mang tinh chien lugc lien quan den cac chin!) skit hog clang va tai chinh ciaa Cong ty lien doanh phai c6 str dang thuan cOa cac ben than] gia lien doanh.

- COng ty lien ket

Cong ty lien kEt IA doanh righiep ma Cong ty CO anli htrông dang ke nhang Wong phai IA Cong by con hay

Cong ty lien doanh CCIa Tang Cong ty. Anh !won clang ke the hien er quyEn tham gia vac, viec dtra ra cac

quyet dinh ye chinh sach tai chinh va boat dang COa doanh nghiep nhan day itt nhung khOng kiem soat cac chinh sach nay.

Cac klioan dAu ttr vao Cong ty con, Cong ty lien doanh, lien kat duct ghi titian ban dau theo gia g6c, bao gam

gia mua lioac khoan gOp vian Ong cac chi phi lien quan trtrc tiap den viec dAu tu. TruOng hop Clau ttr bang tai

san phi flan te, gia phi khoan &au tu throe ghi &Ian theo gia tri hop ly ceia tai san phi tier' té t@i uteri diem phat sinh.

Ca tdc va lot nhuan cOa cac track khi khoan dAu tir duct inua duct hach toan giant gia tri cOa chinh khoan clau tv 40. Ca tirc va lpi nhuan cOa cac San khi klioan &Au tin (quay mita duce ghi nhan doanh thu. CO tac duct nhan bang ca phi'eu chi &roc theo doi set Itrong c6 phi6u tang them, khans gin nhan gia tri co phieu nhAn dtroc/duat ghi nhan thco menh gia.

Dv pitting tan that Cho cac klioan dAn tic vao Cong ty con, Cong ty lien doanh, lien ket duct Inch lap khi COng

ty con, Cong ty lien doanh, lien ket bi 16 veyi mut trich lap bang chenh lech glib van gap thvc tE ctia cac hen

tai Gong ty con, Cong ty lien doanh, lien ket va van chit so hiru time c6 &Ian vat ty le gap van cOa Tong Gong ty so voi tang set van gap at tic te ccia cac ben tai Cemg ty con, Gong ty lien doanh, lien kat.

Tang, giam sa dv phong tan that CIL] tic vao Cong ty con. Gong by lien doanh, lien kat can phai Inch lap tai ngay ket thtic nam tai chinh &roc gin nhan vao chi phi tai chinh.

- Cac khoan Tau ttr vao cong cu van cOa don vi khac

DAn ttr vao cong qi vein dm don vi kliac bao gam ctic khoan day hr cong Cu von nhung T6ng Cong ty khong

c6 quyen kiain sok, (Fang kiem soat hoac c6 ánh litrang clang ke dal vat ben duct day hr.

theo gia g6c bao gam gia rnua vá ctic chi

cac klioan clAu tu nay throe ghi 'than

ete'n ngay dao han san ngay inua throe ghi

Lai &roc ImOng truat kin Tang Cong ty

16

TONG CONG TY CONG NCHIF:3P SAI GON - TNHH MTV ILA° CAO TAI CHINH S6. 58 -60 Nguy6'n TAt Thanh, Phudyng 12, Quain 4, Tp HCM Cho nam OA' chinh k4 thOc vac) npay 31/12/2017

Cac khoan &au tar vac) Gang cu von cila don vi Mid° &MC ghi nhan ban du theo gia g6c, bao gem gia inua ho'ac khoan gOp vSn Ong cac chi phi trvc tiep lien quail den hoat dOng du fir C5 tire va gi nhuan cOa cac truck khi khoan ilAu tax duot mua iluoc hach toan giam gia tri tha chinh khoan dau tar de. Catirc va loi nhuan cna cac k:y sau khi khoan du tu dargc mua du:gc gin nhan doanh thu. C5 tire duce nhan bang ce) phieu chi ducat theo dOi s6 luong ca phiett tang them, kheing ghi nhian gia tri th phieu theo menh gid.

Dv phong tem that cho cac khoan datt tu: vao thug cu van dm don vi khac duoc trich lap nliu:san:

* øM yea khoan dau tu vao th phieu niem yet hi* giaatri hop 19 khoan clku tn duac xac dinh tin cay, viec lap dv phimg dim. tren gia tri thi throng tha th phieu.

khoan dau tu kheng xac dinh duoc giá tri hop 19 tai thiri diAm bdo cdo, viec 15p du pining duot thue hien can cir vao khoan I tha ben du:gc dAu tu yen mire trich lap bang chenh lech giaa v5n gOp thvc t6 elm cac ben tai don vi khac va vem chn sir lulu thirc c6 nhan vii t9 le gOp win cna Tong Cong ty so voi tAng so von gap time t.6 elm the ben tai don vi khde.

Tang, giam s5 du: pheng t6n that dAu tir vao ding cal von dm don vi klide can phi trich lap tai ngay ket thnc narn tai chinh &roe ghi nh5n vao chi phi tai chinh.

4. Cac khoan phai thu

Cat khoan no phai thu throe trinh bay theo gid tri gin se) trir di cac khoan dv: phong phai thu khO dOi.

Viec phan foal cac khoan phai thu la phai thu khach hang, phai thu nOi b0 va phai thu khdc duot time hien theo nguyen tac sau:

-Phai thu elm khach hang phan anh cac khoan phai thu Luang tinh chat thtrang mai phat sinh tir giao dich c6 tinh chat mua — ban gala Tong Cang ty va ngtrai mua la don vi dec lap veri 'fling Ceng ty, bao gArn ca cac khoan phai thu ye tien ban hang xuat khan Oy tithe cho dan vi khac.

- Phai thu nai be phan Anh cac khoan phai flan the don vi true thuec khong ca tu: each phap nhan hada toan phv thu0c.

- Phai thu khac phan arth cac khoan phai thu khOng co tinh thirang mai, kluing lien quan den giao dich mua HO, )AN ban.

Dv phOng phai thu kh6 del duo° lap cho tang khoan no phai thu khO dOi can ca vao tu5i ncr qua han elm cde khoan no haac dv kin mire t5n that co the xay ra, cv the nhu sau:

- DAI vii no phai thu qua han thanh todn:

30% gia fri d5i vOl khoan no phai thu qua han tir tren 6 thang den duOi 1 nam.

50% gia trj dai vii khoan no phai thu qua Ilan tit 1 nam den dual 2 nam.

70% gia tn d5i vii khoan no phai thu qua han tin 2 nam den du:oi 3 nam.

100% gia tri d5i vii khoan no phai thu qua ban tir 3 nam tra len.

DAi vii no phai thu china qua han thanh toan nhung kho c6 kha nang thu h5i can dr vao du: kien mire tOM that de lap dir phong.

Tang, giam s5 din du: phong no: phai thu kh6 din can phai trich lap tai ngay ket fink nam tai chirth &roc ghi nhan vao chi phi quan 19 doanh nghiep.

5. HAng ton kho

Hang tem kho ducc ghi nhan theo giá thap han giira gia gee vá giO tri Miran c6 the time hien dupe.

Gia g6c hang t5n kho dirge xdc dinh nhu: sau:

- Nguyen vat lieu, hang h6a: bao gem chi phi mua va .cac chi phi lien quan trait tiep khac phat sinh de c6 duct hang din kho 0 dia diem va trang thai hien tai.

- Thanh phain: bao gem chi phi nguyen vat lieu, nhdacong true tiep va chi phi san xuat chung c6 lien quan tiep duoc phan 1)5 dira tren mire dO haat dOng binh Mu:Ong/chi phi quyen sir dung 51, cac chi phi trirc tiep va the chi phi chung co lien quan phat sinh trong qua trinh 5u tin xay dirng bat dOng san.

17

TONG CON: TV CONG NCI.I11:411) SA I CON - TNI.111 MTV Si) 58 -60 Nguyen TAIThanh, Phu-Ong 12, Quail 4, Tp

- Chi phi san xuAt kinh doanh da clang: chi bao gem chi phi nguyen vat lieu chin')

Cid tri thuan ca the thtic hien duct IA gia ban trot tirdi Gila hang tan kho trong san xurit, kinh doanh binh tinning trir chi phi trot tinh de hoan thanh va chi phi mit tinh tin thiet cho viec lieu thy chung.

Gia in hang tgii kho duct tinh theo plitrang phrip binh quan gia quyen va duct hach loan theo pluming phap ke khai Hwang xuyen.

Dr pligng giam gia hang ton kho dirge lap cho terng mat hang ton kho c6 gia gat Ion han gia tri Munn cri the Mgt men duct. Dgi väi dich cung cap der dang, viec lap dir pheng giam gia dirge tinh theo tiing loai dich vu

ca 1111k gia rieng biet. Tang, giam so dir chi pligng giam gia hang ton kho can phai trich lap tai ngay ket thOc

nain tai chinh/k9 ke toan duct ghi nhan vao gia von hang ban.

6. Chi phi trii trtrot

Chi phi tra twat bao g6m cac chi phi thirc to dä phat sinli nhung ca lien quart den ket qua lioat dOng san xuat kinh doanh cOa &lieu ke man. Chi phi tra [mot dm tang Cong ty bao gOrn cat chi phi sau:

Chi phi thiuth lap

Chi phi Mardi lap cat Cling ty bao gom cat chi phi pliat sinh cho viec Mani) lap doanh nglirep dirge 1)11511 66 vio

chi phi theo phirang phap dming (hang trong 24 Mang ke tit khi COng ty chinh them di veto haat Ong.

Chi phi trwor /:out Ong

Chi phi twat hoat dOng bao dim cat chi phi dao tao, quing cao va khuyen mai tank klii COng ty mM Mardi lap

chinh Mire hoat dOng san xuat kinh doanh. Cac chi phi nay duct phan b6 vao chi phi theo phuang phap &rang

Mang trong 24 (hang ke ter khi Tong Cong by bat &Au di \Pao hog Ong.

COng cif, dung ey

Cat tong cu, dyng cu dà dim vac) sir dyng duct phrin be) vao chi phi theo plitrang phap dueing (hang yeti thgi

gian phan be) khong qua 24 (hang.

Chi phi sika chila tai salt cô (link

Chi phi sCra chaa tai sari phat sinh iniit lin c6 gia tri- Ian duct phan be)" vao chi phi theo phuang phap during Mang trong 24 (hang.

Tien thue dt trek Incur

Tien Mite dat Ira truck the hien khoin tin thue dal da tra cho phin dat Tang Cong ty dang sir.dong. Tien thue

diit tth tank duct plian be \Mr) chi phi theo plitsang phap &rang thangttrang Ong vai Mai gian dine.

I'll san thue hot deng

Thue tai san dugc phan hoai IA Chu& boat Ong neu phin lem rid ro va Igi ich gilt) lien vai quyen ser hautai san [huge ve nguai cho thue. Chi phi time hoat thing duct phan anh vao chi phi theo plurang phap &rang Mang cho

snot Mai han time tai san, kliong phy thmjc vao pinning thirc thanh Man lien (hue.

Tai san c6 dinh lifzu hinh

Tai san co dirihi hiClu hinh duct the hien.theo nguyen gia trir hao mon lily kA. Nguyen gia tai san dinh hlt a

hint) bao gem toan be cac chi phi ma Tong Cong ty phai be) ra dA co dirge tai san cgdinh tinh den theri diem dim

tai sin do vao trang thai sOn sang sir dyng. Cat chi phi phat sinh san glii.nhan ban dau chi duct tang nguyen

gia tin san co dinh nett cat chi phi nay chat than lam tang lgi ich kinh te trong man lai do sir dung tai san der.

Cac chi phi phat sinh kliong them man dieu kien lien duct ghi nhan la chi phi san xuat, kinh doanh trong kY.

Khi tai sin c6 dinh hau hinh dirge ban hay thanh 19, nguyen gia va gia ii tao mem liiy kA dirge >Ma s6 va hâi. 16

phat sinh do than!) 19 dirge gin 'Man vao thu nhap hay chi phi trong nain.

13A0 CAO TA 1 CH INF! Ow Mm tai chinh ke Mac the ngay 31/12/2017

is

TONG CONG TY CONG SAI GON - TNI'M MTV RAO CAO TAI CHINLI S'6 58 - 60 Nguyen Tat Thanh, Phireng 12, Quan 4, Tp ITCM Cho Mini tai chinh Ice thfic vao ngay 31/12/2017

Tai san ea) dinh httu hinh duoc khan hao theo plwang phap dtrang thAng diva tren theri gian hIhi citing mdc tinh. S6 dam khdu hao cüa cac loai tai san ea dinh !Mu hinh nhu. sau:

Logi Lai SWF CO quiz

Nha cira, vat kien true

May mac va thiat bi

Phdang tien van TM, truyen dfin

Thiel bi,. dung cu quail 19

Tai san catdinh khac

Si; nom khan hao mint nay

05 - 40 nam

05 - 08 'lam

05- 10 nam

03 - 05 flaw

07 nam

TM sari c6 dint) v6 hinh

Tai san ca dinh va hinh duce the hi'en theo nguyen gia trir hao mon My ke.

Nguyen gia tai sat) ce) dinh vo hinh bao gem toan ba cac chi phi ma Tang Cang ty phai 66 ra de cei duct tai san ca dinh tinh dan the) diem dud tai san do vao trang thai sfin sang sir dung. Chi phi lien quail (Ian tai san co dial vo hint) phat sinh sau khi ghi nhan ban dAu duce ghi nhan la chi phi san xudt, kinh doanh trong k9 trir khi cac chi phi nay •g•On IMn voi mat tai san c6 dinh va hinh cu tha va lam tang Igi ich kinh te tir cac tai san nay.

Khi tai san ca dint) vo hinh throt ban hay thanh 19, nguyen gia va gia tri hao mon Ifiy Ica Mtge x6a se va lai, 16 phat sinh do thanh 19 throe ghi nhan vao thu nhap hay chi phi trong nOm.

Tai san ca dinh va hinh elm Tang Cong ty bao gam:

Quy'dn dyng &it

Quyan sir dung dfit la toan be) cac chi phi thdc te Tang Cting ty da chi ra c6 lien quail trdc field teri dal sir ding, bao gem: tin chi ra de ca quyen s dung dfit, chi phi oho den b, giai phong mat bang, san lap mat bang, le phi truere bd... Quyen sir dung dat dime khau hao theo phuang phap dirâng Mang theo th&i gian giao dat, quyen sir dung dat khong xac clinh theri han khang dupe tinh khdu hao.

Chitong trinh plain innt

Chi phi lien quail den cac chuang trinh phan mam may tinh kheing phai la mat ba phan gAn kat vet phan Gang co lien quail duot van boa. Nguyen gid cia phan main may UM) la Man ba cac chi phi ma Tang Ceng ty da chi ra tinh den thai diem dtra phan inem vao sir citing. Phan mem may tinh duce khfiu hao theo phisang phap (Mang thOng trong 3 nam.

10. Chi phi xay ding Co ban dia. dang

Chi phi xdy dung ca ban der dang phan anh cac chi phi lien quan trdc tieh p (bao gem ca chi phi lai vay c6 lien quan ph hop veri chinh sach ke toan cOa Tang Cang ty) den cac tai san clang trong qua trinh xfiy Ming, may mac thiet hi clang lap dat det plum vu cho mdc dich san xudt, cho thue va quail 19 cling nhu chi phi lien quail den viec situ chda tai san c6 dinh dang thdc hien. Cdc tai san nay dirge ghi nhan theo gia gac va Wang duvc tinh khau hao.

11. Cac klioã,t fig phai Ira va chi phi phai tra

Cac kboan no phai tra va chi phi phai tra dupe ghi nhan cho se lien phai tra trong thong lai lien quan den hang hoa va dich vu da nhan divot. Chi phi phai tra duvc gin nhan diva den cac dem tinh hop 19 ve sO tian phai tra.

Viec phan loai cac khoan phai tra la phai tra rigiudi ban, phai tra nai ba va phai tra kliac duvc thdc hien theo nguyen tac san:

Phai tra ngdai ban phan anh cac khoan phai tra mang tinh chat thuang mai phat sinh tir giao dich intia hang haa, dich vu, tai sari va ngtrai ban la don vi doe kap vai Tang Cong ty, bao gem ca cac khoan phai tra khi nhap khan themg qua nguai nhan fly thac.

Phai tra nai bô phan anh cac khoan phai tra giira don vi cap trOn va don vi cap du eri trim thuac kheing co tu each phap nhfin hach Man phu thuac.

,11,1

I 9

TONG GONG TY CONG NG1-11€1)SAI CON - TNI-111 MTV SO 58 - 60 NguyGn Tat Thanh, Phirong 12, Quan 4, Tp

IMO CAO TAT aliNi4 Cho nain tai chinh Ice thtic vao ngay 31/12/2017

- Phai Ira khac phan anh cac khoan phai tri khang co tinh Oman mai khang lien quail den giao (Itch lima, ban, cung cap hang Ma dich vu.

12. Qu.? phat hien khoa hoc vã ding ngh6

Qu9 phat trien khoa hoc va ding righe duct I-1(5i clang thanh vien quyet dinh thanh lap nham tao ngtion tai chinh thin ttr cho hoat clemg khoa hoc va ding iighe dm Tong COng ty nlitr salt:

Cap kinh phi d thpc hien cac de' tai, dp an khoa hoc va ding nghe.

146 trg phat trien khoa h9c va ding Tighe.

Thi san cE dinh hinh thanh fir qu9 phat trien khoa hoc va ding tighe &roc gui giam guy ttrang (mg va khong phai Inch khan hao.

Mire trich lap qu9 phat (Hen khoa hoc và cong lighe bang 7,20% thu nhap tinh (hue trong nain theo (lieu i to diem vi boat dOng coa qu9 va dirge hach toan vao chi phi; Neu trong nam, chi cho Mat cteng khoa hoc cOng nghe vugt so dtr hien co tai guy thi khoin chi viral dtroc lay tir se) Erich lap quycOa cac nam san/huh vao chi phi hoac pilau be) cho cac nam san.

Cie khoan dty phong [Alai Ira

Cac klioan dp;phong &roc ghi nhan khi 'Peng Cong ty cO nghla vti ng hien tai (iighia vu phap 19 hoc nghia vp

lien dai) do k8t qua tir meit sir kiGn da xay ra, viec thanh toan tighia vi no nay co the se dan den sr giam sOt ye

nhang loi ich kinh 10 va gia tri cOa nghia vp Jig do c6 the dirge meit trOt tinh slang tin cay.

Neu anti huang ctia Mei gian - la trong yeti, dp phong se dugc xac dinh bang cacti chiet khAu só tin phai be ra

trong Wang lai de thanh loan nghia vu no yeti t9 Iê chief klinu truck thue va phan anh nhung daub gia tr8n thi

twang hien tai yE gia In theft gian cUa Wen va ro cu the ctia klioan no de. Khoan tang len dm so dp phOng do the.' gian Veil qua throe ghi nhan la chi phi tin chink

Van Chu so. hilt]

- Ven ngan sach nha ntroc cap duct gill nhan theo se dive te eta dal' fir vi do Tong Cong ty tp be' sung.

- Vett khac dugc hinh thanh do be sung tic ket qua Imat dng kinh doanh, gia tri con dm cAc tai san duce tang,

biEu, tai tro vi dinh gia lai Iii sin San khi trU cac klioan thue pita' neip (neti c6) liOn quan den cac tai sin nay.

- Cac qu9 thuGc yen chit sa ham throe trMh lap vi sir dung theo cac quy dinh hien hinh cOa nha nude

- Lgi nhuan sau thue dirge phan phei va sir clung theo cac quy dinh hien hanh cita nha nu&

15. Phan ph6i Igi nhuan

Lçri nhuan san dine thu nhap doanh nghiep dugc np cho cM sO hat va Inch lap cac qu9 theo Dieu le dia Teng

Cong ty va cic qui dinh elm phap luat sail khi dupc Hi dong thanh vien pliO duyet.

Vic phan.phEi 111111111 duce can !Mac den cac khoan mile phi tien nam trong Igi !divan san time chua pilau

phoi co the atilt Wong den luting tien vi khi nang chi tra Igi nhuan nhu lai do danh gia lai tai sari mang di gOp

van, lai do danh gia Ii cac klioan mpc tien te, cac ding cu tai chinh va cac khoan tripe phi ti'en

Glil nh6n doanh thu vi thu nhftp

Doanh thu deluge gin nhan khi Teng Cong ty c6 khi 'fang nhan &roc cac !pi ich kinh tE co the xac dinh &roc

mOt cacti chac chan. Doanh thu dupc xac dinh theo giá td 119.1)19 ceta cac khoin da thu Mac se dm &roc sau khi

Inc di cac khoan chi& khati thuang mai, gum gia hang ban va hang ban bi tra lai. Cac diet' kin ghi nhan san

day ding phai duct dap inig kin gh i titian doanh thu:

Donnh Mn hang hod, Huhu, phinn

Doanh thu ban hang hOa, thanh pham duct ghi nhan khi deing thOi them man cac diet] kin san:

- Tong Cong ty da chuyen giao pilau no va Igi ich gin lien yeti quyen him san pham !mac hang hem

cho nguai mua.

20

TONG CONG TV GONG NGHICIa SAI GON - TNI31-1 MTV BAO CAO TAI CHINO SO 58 -60 Nguyen Tat Thanh, Phuang 12, Qu3.n 4, Ip PICM Cho narn tai'chinh kO thfic vao ngáy 31/12/2017

- Tong Cang ty kheng con nam giU quyen quail 19 hang hoa nInx nguen so- Inau hang hem hoac quyen !dem soat hang boa.

- Doanh thu dupe xac dinh tuang dei chac chan.

- Tang COng ty da thu dirgc hoac së thu dirge Igi ich kinh tie tit giao dich ban hang.

- )(AG dinh dune chi phi lien quan an giao dich ban hang.

Doanh thu rung cap dick vu

Doanh thu cOa giao dich cung cdp dich vu dirge ghi nhain kM ket qua dm giao dich do duce xac dinh met each dang tin cay. Twang hap dich vii dug-c thoc hien trong nhieu thi doanh thu dupe ghi nhan trong duvc can cir vao ket qua phdn ceing viec dA !loan thanh vao ngay lap Bang can dai 1(6 toan Qua ky do. K8t qua cua giao dich cung cdp dich Ain dirge xac dinh khi thoa man tat ca cac di8ii kin sau:

Doanh thu dirge xac dinh tuang dal chae chan.

- CO kha nang thu dupe Igi ich kinh tec tim giao dich cung cap did) vu do.

Xac dinh dirge phan ding viec da hoan thanh vao ngay lap Bang can ai k8 toan.

Xac dinh dune chi phi phat sinh cho giao dich va chi phi. de hoan thanh giao dich cung cap dich vo do.

Donali thu gia cong

Doanh thu dal veri boat dang nhan gia el:311g vat tn., hang hod IA s8 tien gia ding time t6 &rot litrang, khong bao gem gia tri vat tu., hang boa nhan gia cong.

Doanh thu xiiy dung.

xhi ket qua thpc hiên hap dong &roc item tinh mat each clang tin cay thi:

hen quan den hop clang dirge ghi nhan Wang (mg vol phan Deng vie ela 'loan thanh do Tang Cong ty tir xac dinh vao ngay ket the nãrn tai chinh.

- Di vai cac hyp clang xay dung qui dinh nha than dugc thanh toan theo gia tri kh6i lugng thac hien, doanh thu va chi phi lien quail den hap ang dime ghi nhan tuang (mg vol phan Georg viee da hoan thanh duct khach hang xac nhan va dugc phan anh [rein hoa don da ip

Cae khoan tAng, giain khai Wong xdy lap, cac khohn thu bai thuang vá cac khoan thu khac chi dugc ghi nhan doanh thu khi dA dugc thong nhat vOl khach hang.

Khi ket qua thoc hien hop deng xay dung khong the nem tinh dirge ingt each clang tin eay, thi:

- Doanh thu chi dirge ghi nhan Offing duang veri chi phi dm hap deng da phat sinh ma viec Ilona tra là tuang dl chae chaln.

- Chi phi dm hap dang chi dirge ghi nhan vao chi phi khi da phat sink

Chenh lech gifra tang doanh thu Illy Ice ca hop dang xay clang da ghi nhan vá khoan Oen lUy ke ghi tren hem don thanh Wan theo tien a lee hooch dm hop dang dirge gin Wan IA khoan phai thu hoac phai tra theo tien de) Ice hoach cüa cac hap ang xdy dung.

Doanh thu cho thue tai san hoot dOng

Doanh thu cho time tai san hoat dOng /rot ghi Ethan theo phaang phap clueing thang trong suat thai gian cho thue. Tien oho tha nhan tank cña nhieu kY duat phan be vao doanh thu phO hop veri Mai gian cho time. Tin lot

Ti8n Jai Cluvc ghi nhân tren ea so den tick dirge xac dinh tren so dir cac tai khoan tien gal vá Lai sudi Wye le tang k9.

Co tarc pci Igi nhuan Ayr chin

CO We va Igi [Oman doge cilia dirge ghi nhan Ida Tong COng ty dirgc quyen nhan c6 tire hoac Igi nhuan tir viec gem von. CO tire dirge nhan bang co phial' dugc theo del cá ve s6 lugng c6 plan tang them va dirge ghi nhan theo menh gia.

- Doi voi cac hap (long xay dung qui dinh nha thau &rat thanh toan theo tien do ke hoach doanh thu va chi phi 4

‘)'4

21

TONG CONG TY CONG NGI116.1) SA I CON - TNI111 MTV RAO CAO TA! S6 58 - 60 Nguyen Tit Thanh, Phuang 12, Q4114, it) I-1CM Cho nam tin chinh kethñc VE10 nay 31/12/2017

17. Cic gian dich bang itgoai te

Cac giao did) phat sinh bang ngoai te,diroc chuyen d theo 19 giá tai ngay phat sirih giao dich. S dir cac khoan

myc tien t cei giic ngoii t tai ngay ket thhc nam thi chinh/k5' ke toan duct qui doi theo ty gia tai ngay nay.

Chenh Lech gia phat sinh trong nam tit cac giao dich bang rig* to ducc gin nhan vim doanh thu hoat Ong tai

chinh hoc chi phi tai chink Chenh lech ty gia do danh gia Jai cac khoan from tin t có gem ngoai t cuoi !lam

say khi bit trir chenh lech tang %in chenh lech gitim &roc gin nhan vao doanh thu hoat Ong tai chinh hciiic chi phi tai chink

Rieng trong giai doan dau ttr xfiy dung d hinh thânh tai sari c dinh tunic khi COng ty niài Mardi lap di vao

hog dOng san xuat kinh doanh (giai doan trtnic hoat thing), chenh lech gia hoi doai phat, sinh ku i thanh toan cac khoan intic tin te c6 gac ngoai te de thisc hien diu tu xtiy,dyng va chenh lech ty gia hoi doai phat khi danh gia lai cac khoan lupe lien ti c6 ngoai to tai ngay ket thtic nam tai chinh &roc phan anh Ifiy ke tren Bang can di k loan (chi tieu Chenh l'ech ty gie h6i doai). Kboan chenh lech gia hoi doai nay ducic phan be) dAn vao doanh thu boat Ong tai chinh !mac chi phi tai chinh vai theri gian khOng qua 5 nam kE fir khi COng ty di

vim hoat (long. Viec phan b6 18 ty gia dtroc thtm hien theo nguyen tac, nu con 18 ty gia thi Bao cao ket qua

kinh doanh c6 lot nhuan bang killing (killing &roc vita phan anh 18 ty gia tren chi tieu "Chenh lech gia hoi dodi" thuem Bang can d61 ke [oan, vita trinh bay co loi nhu'an sau thud tren Btio cao k'Et qua boat thing kinh doanh).

- Neu hop (tang killing qui dinh ty gia thanh ban:

D6i vol cac khoin gop win hoac nhan von gop: gia mua ngoai t ciia ngan hang nai Tang Cling ty ma tai khoan de nhan von dm nha dati tu tai ngay gOp van.

Di vdi no phai thu: tY gin mua cila ngan hang tinning mai nai Tang COng ty chi dinh khach hang thanh toan tai they' diem giao dich phat sink

D6i vOl no: phai tra: t9 gia ban caa ngan hang thuang mai nai Tang Gang ty du kien giao dich tai thei diem giao dich phat sinh.

Di vOl cic giao dich mua shin tai san hoc cac khoan chi phi dugc thanh toan ngay bang ngoai qua cac tai khoan pita' tra): tY gia . mua ala ngan hang thuang mai nai Tong Cong by time hien thanh wan.

gia sir dung de danh gia la' sti du cac khoin mtic tien te co g6c ngoai tO cuéi,i nam &roc xac dinh theo nguyen tdc sau:

Doi vol cac khoan giri ngan hang y gia mua ngoai t ala ngtin hang nai T6ng Cling ty mai tai khoan ngoai te

DM vii cac khoan myc lien te c6 g6c ngoai t &rot pilau loai là tai sari khac gia mua ngoai t cita Ngan hang Tong COng ty/COng ty fluffing xuyen có giao

- Di veri ale khoan mtic tin te c6 g6c ngoai te throe phan Ioai la no phai tra giti ban ngoai to cUa Ngan hang Tong COng ty/COng ty thtrang xuyen co giao dich.

18. Chi phi di vay

Chi phi di vay ban giim Iài tien vay vã cac chi phi khac phat sinh lien quan truc tiep den cac khoán vay.

Chi phi di vay (lucre gin 'than vim chi phi khi phat sink Trading hop chi phi di vay lien quail true ti'Ep den viec &Au Ut xay dung hoc san xuat tai san do- clang ctin có miit theii gian dO dai Oren 12 thang) de ce the dtra vao sir

dung theo myc dich dinh truac !mac ban thi chi phi di vay nay &roc von luia. 1)01 veri khoan vay rieng phyc vu

viec xay dung tai sari cf) clink bat thing sail dau lu. al vay ducic von hcia Ice ca kin thai gian xày dtmg dmii 12

thing. Cac khoan thu nhap phat sinh tir viec dau la tam thai ale klioan vay duct glii giAm nguyen gia tai san có lien quan.

22

TONG CONG TY CONG NGHICP SAI CON - TNH1i MTV 134.0 CiA0 TAI CHINH S6 58 -60 Nguyexn Ttit Thanh, Phaang. 12, Q. O.n 4, Tp HCM Cho n'am tai chinh k thOc vao ngdy 31/12/2017

Doi veri cac khoan von vay chung gong dO co sir dung cho mac dich du ar xay dung hoac san xurit tai san dey

dang thi chi phi di vay von Ma dug° xac dinh theo t Ig von Ilea di voi chi phi lay ke binh quail gia quyen phat sinh cho vigc, dau tir xay dung co ban hoac san xudt tãi sail do. T9 le vem boa &roc tinh theo t9 Iê lai suat binh . qudn gia quyen ciia cac khoan vay chtra tra gong nam/ky, ngoai tr& cac khoan vay rieng bid plum vu cho inyc dich hinh thanh met tai san cy the.

19. Thu e thu nh4 doanh nghtep

Chi phi thug thu nhap doanh nghigp bao ggin thug thu nhap hign hanh va thud thu nhap hoan lai.

Thiti thu nheip hi:en hanh

Thug thu nhap hien hanh là khoan thus dirge tinh dira tren thu nhap tinh thug. Thu nhap tinh thug chenh Igch so

vgi lgi nhuan kg toan Id do digu chinh cac khoan chenh Igch tarn Meg giga thug va k toan, cac chi phi khOng dirge trir ding nhu dieu chinh cac khoan thu nhap khong phai chili thug va cac !Moan lei dirge chuyen.

Thue thu nhik boon 411

Thug thu nhap hoan lai Id khoan thud thu nhap doanh nghigp së phai nep hoac së dugc hodn lai do chgnh ,Igch tarn thoi gida gia tri ghi sa cOa tai são va ng phai tra cho muc dich lap Bao cao tai chinh va co ser tinh thug thu

nhap. Thug thu Map hoan lai phai tra &rot ghi nhan cho Mt cã cac khoan chenh Igch tarn thai Chiu thug. Tai sari thug thu nhap hoan lai chi &lot ghi nhan khi chac chin trong thong lai se co lgi nhuan tinh thug de sir dung nhang chenh Igch tarn thai duce khau trir nay.

Gia tri ghi sO elm tai san thug thu nhap doanh nghigp hoan lai dugc xem xet lai vao ngay kelt thc Mtn tai chinh

va sê dirge ghi giam dgn milrc darn boo °bac chan co da Igi nhuan tinh thug cho phep lgi ich caa ingt phan hoac

toan b8 tai san thug thu Map hoan lai dirge sir clung. Cac tai san thug thu nhap doanh nghigp hoan lai child duct

ghi nhan truck day dirge xem xet Lai vao ngay kgt thac nain tai chinh k wan vã dugc ghi nhan khi chic chin co dü Igi nhuan tinh thug a co the sir dung cac tai san thug thu nhap hoan lai chtra ghi nhan nay.

Tai sari thug thu nhap hoan lai va thug thu nhap hoan lai phai tra dirgc xac dinh theo thug suit du tinh së áp dung cho nam tai sari dirge thu 116i hay ng phai tra dirge thanh toan dim gen cac mat thug suat co higu lyt tai

ngay ket thác nam tai chinh/k9 k toan. Thu thu Map hoan lai dugc ghi nhan vao Bdo cdo kgt qua hoat Ong kinh doanh va chi ghi true tip vao vgn chô sa Mu khi khoan thu e do lien quan dgn cac khoan initc dirge ghi thang vac van chO ser Mu.

Tai san thug thu nhap hoan lai vã no thug thu nhap hoan lai phai trA dirge di trill-

Teng Cling ty co quy'en hop phap dirge bà trir gird tai sari thug thu nhap hign hanh vai thug thu nhap hien hanh phai Op; va

Cac tai san thus thu nhap hoan lai va thug thu nhap hoan lai phai tra nay lien quan tai thug thu nhap doanh nghigp duot quan IS/ beri ding inOt co quail thug:

* Di veil ding melt don vi chiu thug; hoac

TOng Ceng ty du dinh thanh toan thug thu nhap hign hanh phai tra va tai sari thug thu nhap hien hanh gen co so' thuan hoac thu hoi,tai san deng thgi vOl vigc thanh toan no phai tra gong ging k9 Mang lai khi cac khoan gong yell dm thug thu nhap hoan lai pliai tra hoac tai sari thue thu nhap hoan lai duvc thanh toan hoac thu hi.

20. Cling ci tai chinh

Tai son Lid chinh

Vigo phan loai cac tai san tai chinh nay phu thilec vac, Mn chat va mne dich cua tai san tai chink va dirge quyei dinh tai Mei diem ghi nhan ban du. Cac tai san tai chinh caa Tog COng ty gelin rid.) va cac khoan tuong throng tier], cac khoan phai thu khach hang, pillar thu khac, cac khoan cho vay, cdc Ong cu tai chinh dirge niern yet va killing dirge niem yet va cac ding cu tai chinh phat

Tai Mei diem ghi nhan ban dau, cac tai san tai chinh dirge gill nhan theo gia gac Ong cac chi phi giao dich cg lien man truc tip do tai são tai chinh

23

TONG cONG TY CONG NC1-116.1) SA1 CON - 1'NI-111 MTV RAO CAO TA1 C1-11191-1 SO 58 - 60 Nguyjn TAt Thank, Phutog 12, Q0114, Ip 11CM Cho nam tAi chink kO thnc vim ngAy 31/12/2017

ATo'p/idi Ira tat chine

Viec print) 14 cac khoan no tat chink pity thuOc vita ban chat \tit moc dick dm khoim ng tai chink va duct

quyet dinh ti that diem ghi nhan ban du. Ng phai tra tai chink cita Tang Cling ty aom cac khoan phai tra

nut' ban, vay va ng, cac khoan Oat tra khac va cac cOng cy tai chinh phat sinh.

Tai that diem gilt nhAn Ian datt, trir ng phai tra lien quan den thue mua tai chink NM trai ph eu chuyen dai duct

ghi nh5n theo gia 'Alan be, cac khoan ng phat tra tat chink khac duct ghi nhAn ban dfiu theo gia goc trir cac chi

phi giao dich co lien quan true tiep den 119 phai tra tai chink dO.

Gia tri phan bo duct xic dinh bang gia tri ghi Alan ban dau cita no phai tra tai chinh tilt di cac khoan !loan tra

gee, cang ho5c trir cac kilOall 01511 66 Wy ke tinh theo phuong phap lai suat Mut te ctia phan chenh lech giira

gia tri ghi nhAn ban clan va gia tri dao han, trir di cac khoan giam trir (trot tiep hoc thong qua viec sfr dling met

tai khoan do pheng) do giam gia tri hoAc do khOng thE thu hot.

Phuong phip ìàì salt Owe te la phuang phap tinh toan gia tri phfin ba cOa met hoc mat nhOm rig phai tra tai

chinh va phan be) thu nhOp Iäì hoc chi phi lai tong ky c6 lien quan. Mi suAt thot re Allà suat chiet khau cac luting tien trot link se chi ha hoc nhAn duct trong tuang lai, trong snot wing deri du hen cita &mg cy tat chink hoc nglin lion, non can thiet, Ira ve gia trj gill so Ii in tat than ci5a ng phai tra tai chinh.

Gong cy Yen chi; so kite

C6ng co vein chit so- him la licip deng cluing to dirge nhOng Igi ich con lAi ve tai salt tua Tang Cong ty san khi tit di toan be righia vu.

Be frit ceic cong cy chine

Cac tai san tai chink va no tra tai chink chi duct bit trir vai nhatt va trinh bay gia tri thuan tren Bang can dai ke Man khi va chi khi T6ng C6ng ty:

- CO quyen hop phap de bit trir gia td da duct ghi titian;

- CO du dinh thanh than trEn co sa thuan ho5c ghl nhan tai san va thanh toan ng phai tra ding met thgi diem.

21. Bata cao theo b phan

phan theo link voc kinh doanh la mOt phOn c6 the xac dinh rieng biet tham gia vao qua trinh sin xuat ho5c cung cap san pharn; dich vii va c6 rOi ro valgi ich kinh te khac yeti cac be phAn kinh doanh khac.

Ben lien quan

Cac ben doge coi.la lien quan neu met ben có kha nAng kiem soat ho5c co anh Inrimg clang Ice dai voi ben kia

tong viec ra quyet dinh cac chinh sack tai chinh va float dOng. Cac ben cling duct xem IA ben lien quart neu

ding chiu sr kiem soat chung hay chin anh hi:rang clang k6 chung.

Trong viec xem xet mai quan he dm cac ben lien quan, ban chat dm mai quart he dirge chit trcng nhieu houi kink tithe phap Ii'.

V. THONG TIN 80 SUNG CHO CAC KITIOAN MUC TRiNli BAY TRONG BANG CAN DOE Kit TOAN

1. Tien vã the khoan twong throng fib] 31/12/2017 01/01/2017 Tien mat 636.065.889 1.026.962.713

Tien girt ngfin hang Hieing ky Ilan 270.175.344.983 224.064.074.726

Cac khoan ttrong throng lien

- 776e gel egen hang c6 hen goc khong qua 3 thong 200.000.000.000

- Tie'n clang chuye'n 18.900

Cling 270.811.429.772 425M91.037.439

24

TONG CONG TV GONG NGHTCP SAI GON - TN.HH MTV BAO CAO TAI CRINH SO 58 - 60 Nguyen Tat Thanh, Phuang 12, Quan 4, Tp HCM Cho nAm tai chinh kO thuc van ngay 31/12/2017

Cac khoan (tau tn. tai ain't ngan han

Thing tin vO cac khoan du to tai chinh ngan hart cua Tang Ong ty nho sau:

2.2 'Au tu mint gift (Ian [way dein hgn

Ngay 31/12/2017 Ngay 01/01/2017

Gia gee Giá tri ghi so GM gee GM trj ghi se Tien gin co ky han 11.000.000.000 11.000.000.000 286.000.000.000 286.000.000.000

Trong LIG

Thai han thu hei duai 3 thang - 200.000.000.000 200.000.000.000

COng 11.000.000.000 11.000.000.000 86.000.000.000 86.000.000.000

Phai thu ngan ban cria khach hang 31/12/2017 01/01/2017

Tai van phong Tang cong ty 455.482.658.419 267.971.012.777

Tai cac clan vi pito thuOc 24.230.161.366 16.544.769.872

COng 479.712.819.785 284.515.782.649

Tra truirc cho ngtreri ban 31/12/2017 01/01/2017

Ira Omit lien quan den hoat dOrtg du to 2.013.216.916 6.647.469.849

TM fru& lien quan den hoat dOng kinh doanh 21.272.439.789 4.845.086.064 - 9H

COng 23.285.656.705 11.492.555.913

Phãi thu khac 31/12/2017 01/01/2017 '4 11 Plied thu ngtin bgn

Phai thu ofia cac don vi thanh vien 162.449.527.091 133.728.600.391 Chenh lech t9 gia nhap khao - (BAT) 4.175.376.058 Thue tam nhap tai xuat MMTB 4.598.749.745 4.598.749.745 Thue nhap khau 12.004.456.065 9.812.797.855 Lai do thu tin gri 06 kY han 75.625.000 1.043.505.555

Phai thu lai vay &roc ha fro g6i kich eau 561.965.397 519.362.263 Ban Bei Thuang - Giai Phong MB Q GO Vap 764.935.154 764.935.154 SO tai chinh thanh ph a HO Chi Minh 10.723.091.999 Tarn Ong 2.107.121.060 1.500.050.060 Ky quy 52.000.000 52.000.000 Phai thu khac 4.328.160.832 2.663.521.255

5.2 Alit thu dâi ban

1(9 quy dai han 19.210.000 19.210.000 COng 197.684.842.343 158.878.108.336

Tai sari thieu cher xir 19 31/12/2017 01/01/2017 Hang tan kho

ging 566.198.046 520 934.046

566.198.046 520.934.046

25

31/12/2015

1.356.577.674

1.356.577.674

01/01/2015

1.305.431.165

1.305.431.165

Olt C CONC

SAI CON- IN111111TV Jul.18 151VA Mg? Thanh, Phirong, 12, Quin 4, Tp HCA1

BAOCÁO TAI cninvi Cho OM tal Chink la; (Iliac win ngny 31/12/2017

7. Hang ton kho 31/12/2017 01/01/2017

Hang rnua dang di tren throng 492.024.759

Nguyen lieu, Vat lieu 536.477.602.245 386.336.414.477

Cong cu, dung CO 219.515.368 144.609.213

Chi phi san xuat, kinh doanh dâ dang 21.900.859.379 23.187.743.286

Thanh phain 59.042.465.013 90.369.023.963

Hang hoa 236.666

Cang 617.640.442.505 501.030.052.364

Chi phi Ira truck nglin han

Chi phi khac

Cang

9. Tai san ofi dinh him hinh

Nha efra

May nuic

Phtrung tin

Thiel

Tang &Ong

Vat Men true

Thiet bj

yan tai

quan ly

Nguyen gia

NO.), 01/01/2017 409.763.910.401 577.468.037.060 26.170.780.448 30.081.492.802 1.043.484.220.711

Dau Us Man thanh 23.032.406.357 23.032.406.357

Mua sam meri 40.726.265.877 1.753.813.227 42.480.079.104

Tang khac 1.097.000.000 1.097.000.000

Thanh 19, nhuong

ban

2.803.225.381 3.529.711.854 1.851.420.490 2.060.223.612 10.244.581.337

Ngay 31/12/2017 429.993.091.377 615.761.591.083 24.319.359.958 29.775.082.417 1.099.849.124.835

Hao mon lay ke

178.016.434 (178.016.433) (9.525.077) (9.525.077) (19.050.153)

71.481.037.373 328.110.513.615 20.545.683.611 21.570.756.269 441.707.990.868

Ngay 01/01/2017 71.659.053.807 327.932.497.182 20.536.158.534 21.580.281.345 441.707.990.868

Khan hao 16.238.090.622 54.162.997.377 1.738.021.249 5.573.975.109 77.713.084.357 II

Thanh 19 nturong

ban

2.498.897.467 2.722.898.758 1.832.651.431 2.060.223.612 9.1 I 4.671.268

Ngay 31/12/2017 85.398.246.962 379.372.595.801 20.441.528.352 25.094.032.842 510.306.403.957

Gia tri con lai

Ngay 01/01/2017 338.104.856.594 249.535.539.878 5.634.621.914 8.501.211.457 601.776.229.843

NO), 31/12/2017 344.594.844.415 236.388.995.282 3.877.831.606 4.681.049.575 589.542.720.878

Trong 46

Da het khaki hao

nhung con sir

dung

5.272.591.279 121.195.287.080 15.586.460.285 11.214.530.399 153.268.869.043

26

Gia tri con lyi

Ngay 01/01/2017

Ngay 31/12/2017

Quyen sir dyng fiat

302.573.755

302.573.755

Phan tti'm may tinh ging

359.626.322 662.200.077

180.477.402 483.051.157

TONG CONG TY CONG NGH11;13 SAI CON - TNITH MTV 3A0 CAO TAI CHiNH SO 58 - 60 Nguyen Tat Thanh, Phuang 12, Quan 4, Tp HCM Cho nam tai dual ke thac vao ngay 31/12/2017

10. Tai san c dinh vo hinh

Quyen sir dung dat Tai san v8 hint' kbac

C8ng

Nguyen gia

Ngay 01/01/2017

Ngay 31/12/2017

308.748.728 5.878.126.323 6.186.875.051

308.748.728 5.878.126.323 6.186.875.051

Quyen sir dung (tat Tai san vo hinh ging Hao mon lily ké

Ngay 01/01/2017 6.174.973

5.518.500.001

5.524.674.974 Khau hao trong nam 179.148.920

179.148.920

Giam khac

Ngay 31/12/2017 6.174.973

5.697.648.921 5.703.823.894

11. Chi phi xay dung co' ban do. dang

Mua sam may moc thiet bi

Cac ceng trinh xay chrng ea ban dà dang

Phan mem quail 19 kho

C8ng

a.

31/12/2017 01/01/2017

3.220.000.000

225.594.382.478

215.709.355.497

1.232.040.759

1.232.040.759

226.826.423.237 220.161.396.256

27

TONG CONG TY CONG NGliMP SAI CON - TNHH MTV S6 58:60 NguyE'n TAt Thanh, Phuang 12, Quail 4, Tp 14CM Thoyet minh Bao cao tai chinh (tiEp thee)

BAO CAO TAI CHINH Cho nam tai chinh kE thac van ngay3 1 /1 2/,017

12. Cac khoan du lir tai chinh dai han

Thong tin v6 tic khoan dAu tu tai chinh dai han càa T6ng CEng ty nhu sau:

Nay 31/12/2017 Ngny 01/01/2017

12.1 Dan In vao cling ty con

CEng ty TN1-111 MTV Cao su ThEng Nhat

CEng ty INI-1H MTV That triEn khu cOng ngh6 cao TP.HCM

CEng ty TNHH MTV Phat triEn CVPN1 Quang Trung

CEng ty C6 phan Di6n va Dich vu

CEng nglii6p Sat Gen (Sage!)

CEng ty C6 phan CEng nghi6p TM 11(lit Nghi

CEng ty TNHH CNS Arnura Precision

12.2 Dan tic vim Cang ty lien ((ninth, lien ket

Cong ty TNHH Sangor (Vi6t Nam)

CEng ty C6 phan Cao su BEn Thanh

CEng ty CE phan DTTM Be( 11 Thallil

CEng ty CE phan du lich Sai Gen DEng Ha

CEng ty CE phan SAHA.BAK

Cong ty CE phAn Cong ng116 Dinh vi Sai Gen Track

Gia fri . hop Di" phong Gift gEe

235.787.147.455 235.710.026.028

62.100.436.491 62.100.436.491

153.490.265.276 153.490.265.276

7.650.000.000

31.758.966.201 2.534.573.799 34.293.540.000

35.356.165.323 79.723.245 35.435.888.568

19.193.594.185 19.193.594.185

28.491.075.300 28.491.075.300

13.372.069.208 1.127.930.792 14.500.000.000

9.991.686.208 4.408.313.792 14.400.000.000

18.360.914.496 39.933.085.504 58.299.000.000

8.187.900.000 8.187.900.000

Gia ge3c

235.787.147.455

62.100.436.491

153.490.265.276

34.293.540.000

35.435.888.568

19.193.594.185

28.491.075.300

14.500.000.000

14.400.000.000

58.299.000.000

8.187.900.000

Gia tri hop Iv

Dv [thong

235.710.026.028

62.100.436.491

153.490.265.276

7.650.000.000

34.293.540.000

35.435.888.568

19.193.594.185

28.491.075.300

14.500.000.000

9.991.686.208

4.408.313.792

57.769.733.525

529.266.475

2.605.459.857

5.582.440.143

28

TONG CONG TY C6NG NGHIST) SAI GON - TNHH MTV SO 58 - 60 NguyL TAt Thanh, Phueng 12, Quail 4, Tp HCM Thuy6t minh Bao cao tài chinh (tip theo)

BAO CAO TAI CHtNH Cho cam tai chinh k thnc van ngay 31/12/2017

12.2 Dila lir vao ang ty lien doanh, lien het

COng ty TNHH C6ng nghe mai Viet - Nga

Cong ty CP Chi soi Cao su V.R.G SA DO

COng ty CP DT PT & DV COng Ngh6 Cao

COng ty TNIIH KD TMDV Hoa Mai

Ceng ty Ca phAn Nhtra Sal Gon (5)

COng ty C6 phAn Bat d6ng san Sai Gen Dong Throng (6)

12.3 Den In vao dun vi khae

COng ty C6 phan Ch e tn.() may Sinco

COng ty C6 phan DT&PT ha tang Kim cong nglie cao Sai Gan

Cong ty CP DAu tu phat trien G a Dinh

COng ty C6 phAn Ca kill Sinco

(tierp theo)

Ngay 31/12/2017 Ngay 01/01/2017

Gmgtoc Gia tri

hop IS, Gia tri Dcr phong Gm gOc hqp ly

Dkr phong 2.050.000.000

157.000.000.000

60.000.000.000

44.995.370.370

30.700.000.000

19.752.000.000

40.000.000.000

2.600.000.000

967.094.222

77.450.885.412

60.000.000.000

44.995.370.370

30.700.000.000

19.752.000.000

32.658.495.000

2.600.000.000

1.082.905.778 2.050.000.000 1.256.604 638

79.549.114.588 157.000.000.000 150.850.230.248

1.000.000.000 825.150.090

60.000.000.000 60.000.000.000

44.995.370.370 44.995.370.370

30.700.000.000 30.700.000.000

1.200.000.000 1.200.000.000

19.752.000.000 19.752.000.000

7.341.505.000 40.000.000.000 32.658.495.000

2.600.000.000 2.600.000.000

793.395.362

6.149.769.752

174.849.910

7.341.505.000

Ce2ng 1.021.276.217.645 857.832.570.962 163.443.646.683 1.031.049.096.218 986.875.961.599 44.173.134.619

Thoai van cOng ty COng ty C6 phAn Dien tit va Dich \fp Citing nghiep Sai G6n (Sage!), COng ty CP DT PT & DV Ceng Ngh6 Can, COng ty C phan Ch 6 tgn may Sinco theo COng van se') 410/UBND-KT ngay 24/01/2017.

29

TONG COrsiC TY CONG NG1110) SA I CON - TN1111 MTV 86 58 - 60 Nguyjn TAt Thanh, Pluayng 12, Qua'n 4, "Fp HCN4 ThuyEt minh 13:io cho thi chinh (tip thco)

Ao cAo TA! C111N11 Cho nam tai chinh Ice th(ic vao ngay 31/12/2017

13. Clti phi tra (mot thU han

Tien thue dal vã thue dat phi nOng nghiep 16 1)11/11-1)18/11

throng 5,KCN Vinh Leie

Tien thue dat 16 26 duang 3 KCN T.Tao

Tien thue dal 16 28 duang 3 KCN T.Tao

Tien thue dal KCN Hip Phut°

Chi phi eh& pilau 66 khac

Chung

31/12/2017

01/01/2017

33.328.819.390 34.359.009.634

9.593.781.390 9.930.868.074

8.393.856.591 8.678.667.099

44.418.165.122 45.851.009.162

798.593.249 2.674.407.856

96.533.215.742

101.493.961.825

14. Phil Ira nguiri ban

Phai tra One v hout dOng dAu tir

Phai tra phyc vv haat ding kinh doanh

Cling

31/12/2017

8.734.830.259

106.008.443.038

1114.743.273.297

01/01/2017

3.767.535.417

105.124.802.743

108.892.338.160

15. Ngtroi mua Ira tin truck

Tai van phong TOng cong ty

Tai cfic don vi phy thu6c

Chung

31/12/2017 01/01/2017

2.728.529.999

17.392.970

2.728.500.000

971.666.906

2.745.922.969 3.700.166.906

16. Thuevii eae khmin phai Nita nutc

Chi tiet Men d6ng coo sAc thut ti Cong ty trong nam 2017 nlur sau:

Phai flop

trong Ham Thu e GTGT hang ban n6i dia

Thue GTGT hang nhap

khan

Thue tieu thy dac bi'et

Thus xuat, nhap khau

ThuE TNDN

Thu e thu nhap ea' nhan

Thue tai nguyen

Thue nha Mau

Tien time dat

Cac loai thue khac

Phi, le phi va cac khoan

phai n6p khac

C6ng

Trong dri:

Thue lieu) thira

The con 1)115i nOp

01/01/2017

78.795.072.639

1.856.733.080.380

63.269.351.256

11.437.254.669

3.743.247.336

1.206.080

2.055.406.911

2.411.205.334

7.000.000

34.265.339.062

Da nOp

trong nam

78.822.218.831

1.902.574.852.537

63.868.811.159

29.433.839.090

3.937.996.429

2.526.720

12.239.855.350

2.411.205.334

7.000.000

31/12/2017

97.074.478.560

(591.930.592)

(23.227.331.276)

(491.950.251)

45.158.000

106.645.271

27.146.192

142.916.250.717

7.529.311

(5.230.746.855)

(297.201.158)

1.320.640

10.184.448.439

45.158.000

106.645.271

(5.463.758.649)

33.664.789.870 231.513.106.515 217.626.079.321 47.551.817.064

93.176.090.398 (64.374.509.985)

175.961.581.778 2.284.231.270.182 2.404.100.475.169 56.092.376.791

(10.991.706.662) (88.685.722.104)

186.953.288.440 144.778.098.895

30

TONG CONG TY CONG NGUJEP SAL CON - TN141-1 MTV S6 58 - 60 Nguy6n Tat Thanh, Phueng 12, Quan 4, Tp FICIvf Thuye't minh Bao cao tai chinh (tie'p theo)

AO CÁO TA! CHINE! Cho !Am tai chinh ká thhc vao ngdy 31/12/2017

Time ngp thaa dare trinh bay a chi tieu Thu 6 va cac khoan 'chat phai thu Nha nuot.

Tang Cong ty nep thug Gia tri gin tang theo phtrang phap khau trir. Thu 6 suAt trit( Gia tri gin tang cho tAt ca eac hoot clang 10%.

- Tang Gong ty ke khai va nap thug Xualt, nhap khan theo thong bao cua Hai quan

- Tang Cong ty ke khai va rigp thue Tieu thy Mc bit áp dung cho thugc IA (lieu là 70%/gia tin!) thug lieu

thy ac bigt va khoan aging g6p bat buge di vai thurie la sari xuat trong ntrac la 1,5%/gia tinh thug Tieu thy (lac biet.

- Tong Cong ty phai nep thug' Tai nguygn 4.000d/m3 nute tigain da sa dung.

- Cac looi thug khac va tien thug dAt nep theo thong bao cüa ca quan thug.

- Lgi nhuan nelp v Ngan sae]) theo kgt qua kinh doanh hang Main trent bao cao tai chinh da dirge phO duyet

Chi phi phai tra 31/12/2017 01/01/2017

Lai vay a chi 314.039.822 262.673.251

Cae khan khac 59.500.050

C6ng • 314.039.822 322.173.301

Phai tra khac 31/12/2017 01/01/2017

Kinh phi gong doan 731.726.110 796.568.113

Bac, higm xa hgi 4.953.890.189 4.269.909.149

Bao higm y tg 859.382.585 763.480.136

Bao higm th'At nghigp 397.405.543 298.124.504

Nhan k quyk CUVC ngan hat) 100.000.000 100.000.000

Tai san thira chg. giai quye't 74.631.104 74.631.104

Cie khoan khae 144.103.736.964 37.556.883.804

ging 151.220.772.495 43.859.596.810

VaY va my thue tai chinh

Ngay 01/01/2017 So tin vay trong S6 tin vay dã tra Ngay

nam trong niim 31/12/2017 19.1 Vay va my ngan han

Vay nglin hang

NH Xuat phap khan

Vi'gt Nam (FIB) 275.112.236.783 275.112.236.783

NH HSBC - Tp HCM 80.012.104.598 160.704.006.448 80.012.104.598 160.704.006.448

(0) NH TMCP Ngooi

Thtrang Viet Nam - 281.609.606.056 281.609.606.056 CN Tan Binh

(d) NH Cang thaang

(Vietinbank)- CN 4 448.769.756.629 448.769.756.629

Vay ale dan vi, cri nhiin Mu-1c

(0) Cong ty CP Dau ta

Oat trign khu Cong

nghg cao Sai Gen 19.752.000.000 - 19.752.000.000

31

TONG CONG TV CONIC NGIllt:P SAIGON - TNIIH MTV S6 58 - 60 Nguyt:n TAt Thanh, Phuting 12, Quan 4, *Fp NOVI Thuyat minh 13áo cam tai chinh 04 (Iwo)

AO CAO TM CHINJI Cho nam tai chinh ke thfic vao ngay 31/12/2017

19.2 Vay wit my dai han

Vay cac dan vi, ea !Man khac

Ngan hang Xuat phap khati Viat Nam (13113) - uPVC

Ngfin hang Xuat pita') khAu Viat Nam (FIB) - Khuon

19.722.923.207 11.192.400.000 8.530.523.207

13.603.916.415 6.812.788.000 6.791.128.415

Clang 133.090.944.220 1.166.195.605.916 1.103.508.892.066 195.777.658.070

a Vay tin chAp Ngfin hang XuAt phap khAu Viat Nam (Ern) - SO giao dich I theo FIDTD 2000-LAV- .; 201602329 k9 ngay 11/08/2016 vari s6 tin cam kat cho vay IA 500.000.000.000 dang hoc ngoai ta Mang F

throng nhAm ba sung van hru dang phuc vu hogt clang sari xuat, kinh doanh &roc quy dinh co the theo hop i dang tin dung kiain kha trot nhan no. Thai han cho vay &rig Ian nhan no khong qua 06 (hang vol lal suat it

p cho vay áp dung cho lung Ian giai ngan.

b Khotin vay tin chAp elm Ngan hang HSBC - Thanh ph 6 116 Chi Minh gam cac dot nh'On no theo ban Tham thuan chung v tin ich ngay 22/08/2017 vari han nick h&i hop 165.000.000.000 VND nham bO sung van fun dOng theo lai suat (hay daidugc quy dinh vao ngay giai ngán cho thug giay nhan no.

c Khoan vay tin chap efia NOM hang DAu at va Phat trian (BIDV) - Chi MIAMI Sai Gem theo hop (tang s6 1579/2016/1105101/HDTD ngay 31/08/2016 vari sa tin cam kat cho vay la 500.000.000.000 hoc ngoai quy dAl &roc chia thanh cac di nhan nq khac nhau vari myc dich 66 sung van Itru clang, bao lanh, ma( L/C. Thai han cho vay/ thari ban bao lanh/ thai Ilan L/C dugc xac dinh theo ft:mg hop thing tin dung cu tha &rot phat hank

d Vay tin chap Ngan hang Cong thuang Viat Nam - Chi nhanh 4 theo HDTD 01/2016-HDTDHM/NHC1908-CNS k9 ngay 16/05/2016 vari s6 fiat] cam kat elm vay IA 400.000.000.000,d6ng,hoAc ngoai Wang duang bao gam cac khoan no, so du L/C da Oat hanh có cam kat thanh wan bang von way phat sinh duoc dieu chinh bail hop &Aug tin citing sa 01/2015-HDTDHM/N1-ICT908-CNS k9 ngay 30/06/2015. Moc dich vay IA da 66 sung van km dOng phoc vy ka hoach san xuAt kinh doanh, thari han 'ay duct ghi trait glAy nhan no nhung kh6ng qua 06 thang vai mire lai suat cho vay tha noi.

c Khoan vay tin chap Cong ty C6 phAn DT&PT ha tAng Khu ding ngha cao Sal Gain la vay lai trong thai gian dkr an chin trial) khai chinh khoan gop von dm Tong Gong ty vao Ging ty C6 phan DT&PT ha tang Khu cong ngha cao Sal Gott (the hian 6 chi tieu dau Us dai han khac) theo hop &mg tin dung s6 03-201 1/11DVV k9 ngay 01/3/2011 voi ll suAt c6 dinh 0,01%/thang. Hi'an nay khoan way da hat uteri flan theo them thuaTt gia han nq IAn cu6i tai phu lye sa 01.1/03-2011/HOVV.

g Vay Ngin hang Ngfin hang XuAt phap khAu Viat Nam (FIB) - SO giao dich I theo HDTD 2000-LA V-201103944k9 ngay 03/8/2011 voi s6 tian cam kat cho vay la 125.520.000.000 clang nhAm dam at nha may san xufit coc vach nlura,uPVC theo lai suat diau chinh do BIB vao ngay giai ngan; thOi han vay 84 thang ka t6 nay giai ngfin dot dau lien. Khoan vay ducyc dam bao bang tai san hinh thanh tir von vay.

h Vay Ngan hang NOM hang XuAt phap khAu Viat Nam (131B) - S6 giao dich I theo HDTD 2000-LA V-201106518k9 ngay 21/12/2011 vOi so tian cam kat cho vay la 83.286.000.000 ding nhArn dau at nha may san xuat Union mau chinh xac theo lai suit dieu chinh do FIB vao ngay giai ngan; thOl han vay 84 [hang ka tit rigay giai ngfin dot dati flan. Khoan vay dugc dam bao bang tai sari hinh thanh tn vain vay

32

TONG GONG TY GONG NGHIE.13 SAI CON - TNHH MTV Sn 58 : 60 Nguy6n Tat Thanh, Phuong 12, Quail 4, Tp HCM Thtiy6t mirth Bno cao tãi chinh (ti4 theo)

BAO CAO TAI CHINH Cho nam tai chinh ke thnc vac) ngay 31/12/2017

Quy Phat trian khoa hoc cOng ng1C9

Ngay 01/01/2017 Trich trong nam SO' dung trong nam NO), 31/12/2017 Qu? Phat triCz n khoa hoc cang ngh 133.236.518.945 4.436.866.035 104.089.949.701 33.583.435.279 COng 133.236.518.945 4.436.866.035 104.089.949.701 33.583.435.279

V6n chir so' hfru

Thong tin vd tiOng ctia Von chti s& him

V6n g6p cim Quy Dan ttr phat Quy WO try sip xep Lui nhuan chin Nguan van Dan chit sir hfru trien Doanh nghT9p phan pSi ttr XDCB Cing

Ngay 01/01/2016 2.460.052.145.133 117.362.428.082 740.753.547 10.716.267.962 8.008.627 2.588.879.603.351 Tang von 220.546.346.025 220.546.346.025 Loi nhuan narn 2016

Phan ph9i19i. nhuan 66.163.903.808 66.163.903.808 Tang khac 2.262.460 801.364.475 803.626.935 Giam that - (220.599.320.415) (220.599.320.415) Ngay 31/12/2016 2.460.052.145.133 183.526.331.890 743.016.007 11.464.658.047 8.008.627 2.655.794.159.704

Ngay 01/01/2017 2.460.052.145.133 181.731.622.307 743.016.007 11.464.658.047 8.008.627 2.654.049.450.121 Tang vo'n 77.121.427

77.121.427 Lot nhuan nam 2017 101.407.724.357 101.407.724.357 Phan phi lgi nhOn 30.422.317.307 (101.407.724.357) (70.985.407.050) Tang Hide 2.230.575 7.018.439.680 7.020.670.255

- Tang khac

Giarn khac (2.105.531.904) (30.992.525) (1.999.543.956) (4.136.068.385) Ngay 31/12/2017 2.460.129.266.560 210.098.407.710 714.254.057 16.483.553.771 8.008.627 2.687.433.490.725

33

%

TONG CONG TY CONG NGH lel) SA I CON - TNHFINITV S6 58 - 60 Nguygn TAt Than!), PInteng 12, QuAn 4, Tp 1-1CM 'Fluty& mmli 13Ao cio 'Ai chin (ti6p the())

BAO CAO TAI CHINE] Cho nam tai chiral ké th6c vao ngay 31/12/2017

Chi hit gop von can chti cO hfru 31/12/2017 01/01/2017 Van gOp caa Nha nu& 2.460.129.266.560 2.460.052.145.133 SO cuen atm 2.460.129.266.560 2.460.052.145.133

Ngudn Kinh phi sty nghiep

Ngueni kinh phi str nghiep la kinh phi AA Klioa hoc va Cling Tighe Tp. HCM tam Ong cho dry An Dien gio tai xã Cling Hai, huyen 1-111411 BAC, tinh Ni1111 ThlIA'11 thco HD s6 321 ngay 16/12/2013.

Cac khoan intic ngoai hang can ddi ke twin

Agog, le cat. logi

NO), 31/12/2017 Ngay 01/01/2017 Nguyen te Gia tri quy diii Nguyen te GM tri Quy did

Dollar MS, (USD) 89.857,88 531.645,00 Euro (EUR) 426,56 426,46 gng

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BA° CAO Ida QUA K1NH DOANH

TOng doanh thu hay ke t& du nam dtn cud' IcY nay Nam 2017 Nam 2016 Doanh thu ban hang boa va thank phalli 2.856.676.694.366 3.320.384.178.822 Doanh thu khac 55.618.538.943 43.164.628.853 ging

2.912.295.233.309 3.363.548.807.675

Cac khoan giam trer doanh thu Nam 2017 Nam 2016 Hang ban bt tra la' 69.051.120 756.036.996 Ci.ing

69.051.120 756.036.996

Gin v6n hang ban Nam 2017 Nam 2016 Gia v6n ban hang hOa cla ban 19.344.530.816 24.209.778.353 Gia vo'n ban thanh phAm da ban 2.538.651.256.425 2.913.583.490.516 GiA vAn cung cAp dial vu 42.696.834.694 30.821.566.112 gng

2.600.692.621.935 2.968.614.834.981

Doanh thu hoat Ong tai chinh Nam 2017 Nam 2016 Lai tiEn gni ngfin hang, rai cho vay 11.862.445.081 30.008.273.186 Lai ban clic klioan au tir 23.975.764.000 132.051.496.559 CA arc, loi nhuan throe chia 58.771.374.762 26.894.239.027 Lai chenh leek ty gin

996.293.723 1.908.571.615 Thu nhap khac

5.500 CAng

95.605.883.066 190.862.580.387

34

.

--;

TONG CONG TY CONG NG.Hiep sAi coN _ TN.HH MTV S6 58 -60 Nguygn Tat Thanh, Phutng 12, Qua'n 4, Tp HCM ThuyEt mini) Bii0 eat) tai 610104 theo)

Cho niun tai chinh k BAD CAO TAI CHINN th6c vao ngay 31/12/2017

5. Chi phi hot d(ing tai chinh Nam 2017 Nam 2016 Lai tin vay 3.425.744.238 30.277.057.198 L chenh tech ty gia 2.009.788.916 3.284.683.244 L6 thoai vem dau ttr 9.850.000.000 91.341.113.693 Dv phong giant gia °hung khoan kinh doanh vá t6n that 119.270.512.064 12.543.214.154 Chi phi tai chinh khac 267.154.850 270.363.637 2.ing 134.823.200.068 137.716.431.926

6. Chi phi ban hang Nam 2017 Nam 2016 Chi phi cho nhan vien 654.635.002 1.155.374.907 Chi phi vat li6u, bao bi 36.254.148 22.852.466 Chi phi bao hanh 8.216.202 Chi phi dich vii mua ngoai 70.967.959 574.229.736 Cac chi phi khac 197.919.389 1.339.842.684 COng 959.776.498 3.100.515.995

Chi phi Quail 157doanh nghT0 Nam 2017 Nam 2016 Chi phi cho nhan vial 59.790.587.964 62.848.890.597 Chi phi vat lieu quart 13', 3.080.340.464 4.209.529.230 Chi phi (1•(.':‘) dung van phdng 1.761.127.037 2.224.733.001 Chi phi khan hao tai san c6 dinh 10.983.852.500 11.908.271.341 Thu, phi va I• phi 9.843.807.812 8.192.538.607 Chi phi dich vu mua ngoai 22.655.989.543 22.218.963.708 Cac chi phi khac 80.555.664.134 105.355.502.320 Ccmg 188.671.369.454 216.958.428.804

Thu nh4p khac Nam 2017 Nam 2016 ThanhlY, nhuvng ban TSCD 10.257.388.181 75.966.297.713 Khach hang bO dap chi phi bao tri nha xuerng \M. nang cep ha tAng nha may

7.215.413.190

Chi phi vã thiet hai hay thu6c la qua hart sir citing 482.276.240 Thu chenh lech tittle TTDB va phi PCTHTL 30.572.447,792 Cac khoan khac 23.868.372.020 10.816.257.563 gong 34.125.760.201 125.052.692.498

Chi phi khac Nam 2017 Nam 2016 Cid trj con lai dm ti san c6 dinh thanh ly 2.491.130.718 71.548.792.389 BI phat vi pham hanh chinh ve time 6.666 6.747.787.687 Chi phi khac 1.474.741.091 2.053.142.132 C(ing 3.965.878.475 80.349.722.208

35

112.844.979.026

3.112.669.079

3.112.669.079

58.771.374.762

58.771.374.762

271.968.109.650

12.034.947.501

12.034.947.501

26.894.239.027

26.894.239.027

57.186.273.343 257.108.818.124

57.186.273.343 257.108.818.124

20% 20%

11.437.254.669 51.421.763.625

11.437.254.669 51.421.763.625

TONG CONG TY CONC NCHICP SAIGON - TNHUI AITY Sa 58:60 Nguyen -rAt Thanh, Phtrang 12, Quan 4, -rp HCM Thuylet minh Rtio eau tãì Chita' (tiEI) tlICO)

BM) CAO TA' CHINH Cho nail) tai chinh kE dine vac ngay31/12/2017

10. Thue Thu ii hp doanh nghiep

- TiAng CEng ty tiOp thuE thu nhap doanh nghiep vói Mire suAt 20%. Chi phi thuE thu nhap doanh nghiep dtroc du tinh nkr saw

Nam 2017 Nam 2016 Tong 191 nhuan ke toin trtrerc thue

Dieu ehinh tang

- Chi phi khong du dieu kin dugc tinh bit

Dieu chinh giam

- C6 tac ratan dirgc

Thu nhap chiu thue

L6 cac nAm tnnac duet ehuyen

Thu ithap tinh (hue

Thue suet thuE Thu nhap doanh nghiEp

ThuE thu nhap doanh nghiEp phai ncp theo thuE suAt ph6 thong

nut thu nhAp doanh nghiep phai nep

11. Chi phi sin xuAt kinh doanh theo yeu t6 Nam 2017 Nam 2016 Chi phi nguyen liEu, vat liEu 2.255.413.425.530 2.568.648.249.280 Chi phi nhan ding 181.333.461.763 181.075.555.767 Chi phi khau hao tai san eta dinh 60.958.319.966 57.130.343.766 Chi phi dich vu mua ngoai 47.879.066.520 45.474.691.295 Chi phi khac 121.358.546.595 196.476.515.305 COng 2.666.942.820.374 3.048.805.355.413

VD. NITHNG THONG TIN KFIAC

1. SOlieu so sank

MOt sa chi tieu tren bang Can del tai khoan thay dal s6 lieu riga)/ 01/01/2017 so voi ngay 3 1 / 1 2/2016 theo .Bien ban caa Kiem toan nha nude nhtr sau:

31/12/2016 01/01/2017 Chi phi nguyen lieu, vat lieu 2.255.413.425.530 2.568.648.249.280 Chi phi nhan cong 181.333.461.763 181.075.555.767 Chi phi khan hao tai san co' dinh 60.958.319.966 57.130.343.766 Chi phi dich vti mua ngoai 47.879.066.520 45.474.691.295 Chi phi nhan &mg 181.333.461.763 181.075.555.767 Chi phi khAu hao tai san di. OM 60.958.319.966 57.130.343.766 Chi phi dich vu mua ngoai 47.879.066.520 45.474.691.295 Chi phi khac

121.358.546.595 196.476.515.305 Ceng

2.957.113.668.623 3.332.485.946.241

36

TONG CONG TY CONG NGHICP SAI CON - TNIII1 MTV S6 58 - 60 Nguy6n Ta't Thanh, Hwang 12, On:an 4, Tp HCM Thuyk minh Bao cao tai chinh (tip thco)

BAO CAO TAI CHINN Cho nam tai chinh Re Mac vao ngay 31/12/2017

2. Giao dich vol cac ban lien quan

Cac ben lien quan vOi Tling Cong ty gAm:

Ben lien quan Mai quan

UBND thanh ph o HO Chi Minh vâ ca quan tai chinh thuac UBND Tp HCM

TV Hai clang Thanh vien

TV Ban Tang Giarn (lac

CH SO hau

Can ba chi' chat

Can ba chii chat

trong nam ce cac giao dich trong yen giaa Tang Gang ty va cac ben lien quan nha sau

Nam 2017 Nam 2016

77.121.427

Nap Igi nhuan \Tack khoan phai nap ngan sach 93.176.090.398 168.141.472.209 '7

;1? Thanh vian Hai dang Thanh vien va thanh vien Ban Tang giam d& 1

Thu .nhap theo quy dinh ye' Quan 19 tai chinh ap thing cho Dan vi do nha nu& so hau 100% van du le va Quy che elm Tong Cong ty

Tai ngay ket tithe nam tai chinh/k9 kE Wan, sa du cang no cOa Tang Cong ty veri cac ben liOn quan nha sau:

31/12/2017 01/01/2017 UBND thanh phi; Ha Chi Minh va co quan tai chinh thuac UBND thanh ph a Ha Chi Minh

Van dau to.

Nap loi nhuan va cac khoan phai nap ngan sach

2.460.129.266.560

(88.204.010.530)

2.460.052.145.133

(1.392.769.620)

3. Quin IS/ rfli ro tai chinh

Ting quan .,‘

IIT4HH

Hoat clang cria Tang Cling ty pith sinh cac rOi ro tai chinh sau: rin ro tin dung, rid ro thanh khoan va rid ro

trueng. Ban Tong Giam dac chin trach nhiem trong viec fillet lap cac chinh sach va cac kiern sok nham giarrr...4 thieu cac rOi ro tai chinh cling nhir giam sat viec thirc hien cac chinh skit \fa cac kiem sok da thief lap. Vic quat19 rOi

). ro &roc thirc hien chn yeti bOl Phong Ke toan — Tai chinh theo•cac chinh sach va cac thO tfic da duct Ba

TOng Giam &lc phe duyet.

Riii ro tin clang

ROi ro tin dung la rOi ro ma mat ben tham gia trong hop clang khong c6 kha nang thirc hien dirge nghfa minh clan den Mn that ve tai chinh cho Cong ty.

Tang Cong ty c6 cac rOi ro tin dung phat sinh chit yen tr cac khoan phai thu khach hang, lien gin ngan hang va cho vay.

- Phai thu khach hang

DE quail 19 no phai thu khath hang, Ban Tang Clam dac da ban hanli qui elle ban hang \fa quy che Quan 19 no veri ode qui dinh chat the ve cac dal thong mua hang, dinh mire ban hang, han mac no va thoi ban no mat each cu the. Ban Tiang Giam arc this° hien 'dem tra viec than thO qui chE ban hang va quy che quail 19 rig nay.

UBND thanh phi; Ha Chi Minh va co quan tai chinh thuac UBND thanh ph a Ha Chi Minh

Nhan cap van

37

TONG CONG TV CONG NG1-11.1:111 SA1 GON - TN1.111 MTV S(A 58 - 60 Nguyen TAt Thanh,131nrOne 12, ()Min 4.1.9 HCI Thuyet minh 13A° cat) tai chin!) Welt then)

13A0 CAO TAI Cho 115111 tai chinh ke th6c vim ngtly 31/12/2017

TOng Cong ty Hwang xuyen theo c101 cac khoan phai ihu cOa khach hang chin du:9:c thu va tint cach duy In chat che doi veri cac khoem phai thu ton dong. Doi veyi cac khach hang Ion, T6ng Cong ty thtrc In'en viec xem xet s9 suy giant chat luong tin dung dm ft:mg khach hang tai ngtly lap bao cao de c6 bien phap ngtin ngira nil no tin dung mOt each hieu qua.

Tien giri ngem hang

Cie khoan tin girl nganying cO han va khong c6 han cüa Temg Cong ty duce giri tai , cac ngfin hang trong nuesc. Ban Tong Giam dc khong nh'an thy c6 rid ro tin dung trong yeu nao Cr cac khoin tien gui nay.

Rai to Mann klunin

Rai ro thanh khoan la nil ro T6ng Gong ty gap khO khan kin thtrc In'en nghia vu tai chinh do Mien nen

ftesi ro thanh khoan tha T'Ong Cong ty chU yeu phat sinh Cr viec cac tai san tai chinh và no }Alai tra tai chinh cei the Mei diem dao han l'ech nhau.

T6ng COng ty quail no thanh khoan thong qua eac bin yhtip: this:Ong xuyen theo dei cac you eau ye thanh toan hien tai va dtr kien trong tuong lai de duy, tri inOt luong tien cling Misr cac khoan vay mitt phis hop, giam sat cac lung tion phat sinh th9c vol du kien nham giam thieu tinh hsrang do bien dOng cCia lung nen.

Theyi han thanh loan tha the khoin no phai tra tai chinh phi phai sinh (bao gem ea iai phai tra) dtra Wen thed han thanh loan theo hop ding NIA chin duce chiet khau nhu sau:

01/01/2017

Vay Ira no:

Tref' 1 nam clen 5 Tir 1 Mint fro' xuano nam Tren 5 nam Cong

99.764.104.598 33.326.839.622 133.090.944.220 Phai tra ngueri ban 108.892.338.160 108.892.338.160 Chi phi phai Ira 322.173.301 322.173.301 Cac khoan phai Ira khac

43.859.596.810 43.859.596.810

COng 252.838.212.869 33.326.839.622 286.165.052.491

31/12/2017

Vay va no: 180.456.006.448 15.321.651.622 195.777.658.070 Phai tra ngueri ban 114.743.273.297 114.743.273.297 Chi phi phai tra 314.039.822 314.039.822 Cac khoan phai tra khac 151.220.772.495 151.220.772.495 Cong 446.734.092.062 15.321.651.622 462.055.743.684

TOng Cong ty cho rang mix dO rid no d& vol viec tra no la Map. TOng Cong ty c6 kha 'tang thanh toan cac khoan no den han Cr dOng tien Cr hoat Ong kinh doanh va nen thu Cr cac tai san tai chinh dao han. Tong COng ty co di) kha nang tiep can the riguein vein va cac khoin vay den han trong yang 12 thang c6 the dsroc gia him veri cac Mn duo vay hien tai.

Riii to flit truthig

Riii ro thi tru:Ong la Cii ro ma gia tri hop 19 hoc CEIC hieing tien trolls tuong lal tha cong cu lei chink se bien deng thco nhung thay dO i cCia gia thi truerng.

Rui no thi trating lien quan den Mat Ong cOa Tong Cling ty gean rui no ngoai té, Cii no lai stint, Cii no ve gia chimg khotin ye rid no gia hang Inia/nguyen vat lieu

38

TONG CONG TY CONG NGHIVP SAI Gem - TNHII MTV Se 58 ,- 60 Nguyen Tat Thanh, Phirang 12, Qu5n 4, Ty HC? Thuyet minh Bao cao tai chinh (trap limo)

BAO cin TALI CHINII Cho nam tai chinh ke thnc vao ngay 31/12/2017

- Rüi to ngoai

ROi ro ngoai té là rñi to ma gia tri hop ly ho5c cac Mang den trong tuang lai cüa cong cu tai chinh se Men deng theo nhung thay dai cna ty gia h6i doai.

Tang Cong ty quan 19 rui no lien quan den bin Ong cOa ty gia Frgi dodi bang cach tdi uu theyi thanh Man cac khoan no, du bao tY gia ngoai te, duy tri hap 19 ca eau vay và no grim ngoai t va VND, Ina chgn thOl diem mua va thanh toan cac khoan ngoai t tai that diem tY gia thap, sir citing M m ngu6n tian hien c6 de can bang Mira nil no gia va nil to thanh khoan.

-fling Gong ty danh gia mire del anh hming do Men clang elm ty gia hi clod' clan Igi nhuan sau thud va van chil sec him dm Tong Cong ty la kh8ng dang ke do ng thuAn ngoai t co gia tri nhei

- Rñi no lai suAt

Rid ro lai sukt la nil to ma gia tri hop 19 hoac the IMOng tian trong ttrong lai ctia cong cv tai chinh se bian clang theo nhfing thay Mai ena lai suAt thi truong.

Rai no lai suAt cüa Tng Cong ty chO you lien quan den cac khoan tien giri co ky han, the khoan cho vay va the khoan vay co iai suit tha noi.

Tong Clang ty quan 19 nil ro lai suAt bang each phantich tinh hinh thi truiing d dua ra the quyat clinh Mip 19 trong viec chon,thiii diem vay va ky han vay thich hop nham co dirge cac c6 Igi nhAt Ming nhu duy tri co cau vay voi lai suAt tha nki va co dinh phi" hcip.

Tong Cong ty clanh giá mire do anh huong do Men clang dm Mi suAt den gi nhuan sau thue va von chit so' him elm T8ng Cling ty là kitting dang ká do no vay thuan c6 gia tri nhei

- Rüi to v gia chirng khoan

Cac cluing khoan do Tang Cong ty Main giU mi the' bi anh hireing bId cac rüi to ve gia tri tuong lai elm cluing khoan clau tu: Tong Gong ty quart 19 nil to v gia elthng khoan bang each thidt lap ban miic clau Ut va da clang h6a danh ninc du tu.

Ban 'Ring Giam dc danh gia mut dO anh Inning do bidn clang dm gia cluing khoan dan Igi nhu'an sau thud va vkti chn so. Min dm Ring Cong ty la khong clang kA do khoan dAu ttr cluing khoan co gia tri nhei

- RÜi to va gia hang hoa, nguyen vat lieu

Tong Cong ty c6 nil to ve sn bien &Mg elm gia hang hilainguyen vat lidu. Tong COng ty quan 19 rui no vd gia hang hgainguyen vat lieu bang, each theo d5i chat che cac thong tin va tinh c6 lien quan thi trading nham quart 19 thai diain mua hang, Ice hoach san xuat va mut hang Mn kho mat each hgp 19..

3. Gia tri hqp ly cda tãi san va my phai tra tài chinh

Bang duoi day trinh bay gia tn ghi s va gia tri hgp 19 dm cac cong cu tài chinh trong Bao cao tai chinh ceia TOng Cong ty

Tai sin tãi chinh

Gia tri ghi so Gia tn hqp ly

31/1 2/2017 01/01/2017 31/12/2017 01/01/2017 Tian va cac khoan Wong dining tien 270.811.429.772 425.091.037.439 270.811.429.772 425.091.037.439

Tian gIdi co ky han 11.000.000.000 11.000.000.000,00

Phai thu khach hang 479.712.819.785 284.515.782.649 479.712.819.785 284.515.782.649

Phai thu khac 479.732.029.785 158.878.108.336 479.732.029.785 158.878.108.336

Cting 1.241.256.279.342 868.484.928.424 1.241.256.279.342 868.484.928.424

1

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39

TONG GONG TV GONG NGH10

SAI GON 'MACH NHO HOU HAN

MOT THANH V

Chu Tien Dung

Tting Giáni thic

74-D D8 Van Nga 4.07

Ka toan trithrig

TONG CONG TY GONG NG1-11kF,I) SA1 CON - TN1-11-1 MTV 13A0 CAO TA! CHINH So' 58: 60 Nauven TAt Thank Murano 12. Chian 4. Tp HC1 Cho nAm tai chinh ke thác vao ngay 31/12/2017 flaw& mirth 13ao eau thi chinh theo)

No phai Ira thi chiral

Gill ft-1 ghi Sri Gi:i trr hop 19

31 /12/2017 01/01/2017 31/12/2017 01/01/2017 Cac khoan vay va no 195.777.658.070 133.090.944.220 195.777.658.070 133.090.944.220 Phai tra nguti ban 114.743.273.297 108.892.338.160 114.743.273.297 108.892.338.160 Cac khoan phai tra khac 441.652.409.136 466.731.480.802 441.652.409.136 466.731.480.802 Ci5ng 752.173.340.503 708.714.763.182 752.173.340.503 708.714.763.182

Gia tri hop 19 cha cac tai san tai chin]] va no phai tra tai chinh divot phan anh theo gia tri ma cong cu tai chinh c6 the throe chuyen di trong 1116t giao dich hien tai giüa cac ben Main gia ngoai trcr twang hop bat bu6c phai ban hoac thanh 19.

Tong Cling ty sCr dung phuang Oar) va gia dinh sau day dO got tinh gia fri hop 19 cho 'nye dich thuyet Minh tren Bao ca.° tai chink

Gia tri hop 19 cCia tin girl ngan ham cac khoan phai thu khach hang, cac khoan phai tra nguti ban va cacN

khoin no phai tra ngan hail khac tuang throng veri gia tri glii s6 cha cat khoan Imre nay do nhang &mg cti.\-1..)'\ nay ea, k9 'Ian ngan ham

Gia tri hgp 19 cac khoan phai thu dugc Tong Cong ty danh gin Oa tren cac thong tin nhu lai suat kha nangliNAH' .: tra no cua ttrng khach hang cling nhu thth chat rhi ro cha dg an tai tro. Tai ngay 3 1 / 1 2/2017, Tong Cong ty/ ,,,4,--? / clanh gia gin tri gin sO cua cac khoan phai thu sau khi trh di cltr phong khong khac biet clang ke vol gia Iii 1S,.

Cac khoan vay ngan hang va cac khoan ng phai tra tai chinh khac ma gia In hop 19 khong the xac Clinh &roc

Jr* each chac chan do khong c6 thi trueing co tinh thanh khoan cao cho cac khoan vay ngan hang va cac khoan no phai tra tai chinh khac nay dirge trinh bay bang gia tri ghi sO.

4. Cac Sy kiC:n phat sinh sau ngas, ket thric nam tar chinh

Ban TOng GiAm dOc TOng Cong ty khang dinh !cluing có sr kien uao xay ra sau ngay kOt thhc nam thi chinh chu fl; den thai diem lap bao cao nay ma chua throe xem xet dieu chinh s6 lieu hoac Ong bô trong Bao cao tai ehInh throe

kiern than.

Thanh phi; 1-YO Chi Minh, nay 20 thang 3 nam 2018

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