CONG TY CO PHAN XANG DAU DAU Kill THAI NGUYEN

BAO CAO TAI CHiNH DA BOX KIEM TOAN

Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016

Thing 01 nam 2017

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CONG TY CO PHAN XANG DAU DAU KW THAI NGUYEN 'Mon Phu Loi, xa Thuan Thanh, thi xa Phti Yen, tinh Thai Nguyen

MUC LUC

NCI DUNG TRANG

BAO CAO CUA BAN GIAM DOC 1

BAO CAO KIEM TOAN DOC 14P 2

BANG CAN DOI KE TOAN 3 - 4

BAO CAO KET QUA HOAT DONG KIM-I DOANH 5

BAO CAO LISU CHUYEN TIEN TE 6

THUYET MINH BAO CAO TAI CHINH 7- 23

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CONG TY CO PHAN XANG DAU DAU KHI THAI NGUYEN Then Phil Lei, xa Than Thanh, thi xa Ph6 Yen, tinh Thai Nguyen _BAN_SA0

BAO CAO CUA BAN GUM DOC

Ban Giam Mc Cong ty Co phan Xang clau Dau khi Thai Nguyen (sau day goi tat la "Cong ty") de' trinh bao cao nay cing vai bao cao tai chinh da dugc kiem toan cea Cong ty cho nam tai chinh ket thec ngay 31 thang 12 nam 2016.

HO BONG QUAN TRI VA BAN GIAM DOC

Cac thanh vien Hoi deng Quail tri va Ban Giam criic Cong ty da dieu hanh Cong ty trong nam va den thai diem lap

bao cao nay gem:

Hai ding Ouin tri Ong Le Van Nghia Ong TOn Quec Binh Ba Hoang Ngoc Ha

Ban Giant d6c Ba Hoang Ng9c Ha Ong Nguyen Phi Hung

TRACH NHIE: M CUA BAN GIAM DOC

Ban Giam Mc COng ty co trach nhiem lap bao cao tai clainh hang nam phan anh met cach trung thirc va hop lY tinh hinh tai chinh 6'111g nhu ket qua hoat Ong kinh doanh va tinh hinh Lau chuyen tien to cria Cong ty trong Pam, phi hop vii chuan natrc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap 1y co lien quan den viec lap va trinh bay bao car) tai chinh. Trong viec lap cac bao cao tai chinh nay, Ban Giam doc dtroc yeu cau phai:

• Lira chin cac chinh sach ke toan thich hap va ap dung cac chinh sach do met cach that quan;

• Dua ra cac xet down va uQc tinh met cacti hop ly va than tong;

• Neu re cac nguyen tac ke toan thich hqp co duoc tuan thu hay kitting, co nhfing ap dung sai Lech tong y6u can

clucfc ding be va giai thich tong bao cao tai chinh hay khong;

• Lap bao cao tai chinh ten ca so hoat deng lien tic trir truing hop kh8ng the cho rang Cong ty se tiep tuc hoat

deng kinh doanh; va • Thiel ke va thgc hien he thong kiem soat not be met each him hieu cho muc dich lap va trinh bay bao cao tai

chinh hop ly nham han the rei ro va gian

Ban Gam Mc C6ng ty chiu trach nhiem dam bao rang so ke toan &roc ghi chep met cach pile hop a phan anh

met each hgp ly tinh hinh tai chinh cua Cong ty a bat ky thai diem nao va dam bao rang bao cao tai chinh tuan thu cat chuan mgc ke toan Via Nam, the 4e ke toan doanh nghie'p Via Nam va cac quy dinh phap 1y c6 lien quan den viec lap va trinh bay bao cao tai chinh. Ban Giam Mc ding chiu trach nhiem dam bao an toan cho tai san cua

°Ong ty va thtrc hien cac bien phap thich hgp de ngan chan va phat hien cac hanh vi gian lan va sai pham khac.

Ban Giam dec xac nhan rang Cong ty da tuanAhe cac yen cau neu ten tong viec lap bao cao tai chinh.

Thay mat va dai dien cho Bap Giam Mc,

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CONG TY TNHH KIEM TOAN VACO Thng 12A tea nha Tong C6ng ty 319, s6 63 Le Van Luang

pht.r6ng Trung Floa, quen Chu Gihy, HO N6i, Viet Nam Tel: (84-4) 3577 0781/ Fax: (84-4) 3577 0787

W: www.vaco.com.vn/ E: vacohn@vaco.com.vn

sej: 0.1/f /VACO/BCKT.NV2

BAD CAO KIEM TOAN DOC LAP

Kinh giii: Cac co dong, HO ding Quan tri va Ban Giant dee Cong ty CO phan Xing du Diu khi Thai Nguyen

Chang toi da kihm toan bao cao tai chink kem theo cita Cong ty Co phan XS/1g dau Dau khi Thai Nguyen (goi tat la "Cong ty"), ducic lap ngay 20/01/2017, tir trang 03 den trang 23, bao 46m: Bang Can dei ke toan tai ngay 31/12/2016, Bao cao Ket qua hog deng kinh doanh, Bao cao Luu chuyen tien to cho nam tai chinh ket thud ding ngay va Ban thuyet minh bao cao tai chinh (goi chung la "bao cao tai chinh").

Trdch nhiem ctia Ban Gidm d4c

Ban Giam dtic Cling ty chin tract' nhitm ve viec lap va trinh bay trung that va hop 19 bao cao tai chinh cila C6ng ty theo chuan muc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soat nei be ma Ban Giam dee xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong c6 sai sot tong yeu do gian lan hoac nham

Trdch nhiem cita 'Gam loan vien

Trach nhitm caa chung toi la dua ray kien ve bao cao tai chinh dua tren ket qua caa cuOc kiem toan. Chung toi da tien hanh kiem toan theo chuan muc kiem toan Vitt.Nam. Cac chuan muc nay yeu can cluing toi tua'n chuan muc va cac quy dinh v'e dao dirt nghe nghitp, lap ke hoach va thud hien cuec kiem toan de dat ducic su dam bao hop 19 ve viec lieu bao can tai chinh caa Cong ty co con sai sot tong yen hay khong.

Cong viec kiem toan bao gem thud hien cac thit hic nham thu thap cac bang chung kiem toan ve cac se lieu va thuyet minh tren bao cao tai chinh. Cac thu tic kiem toan du9c lua chon dua tren xet doan cua kiem toan vien, bao g6m danh gia rai ro co sai sat trong yOu trong bao cao tai chinh do gian lan hoac nham Fan. Khi thud hien danh gia cac rui ro nay, iciOm toan vien da xem xet kiem soar nOi be cua Cong ty lien quan den viec lap va trinh bay bao can tai chinh trung thud, hp 19 nham thiet ke cac this tut kiem toan pha hop vai tinh hinh thud te, tuy nhien khong nham mac dich dua ray kien ve hieu qua cita Iciem soar nOi be caa COng ty. Cling viec kiem toan ding bao gem (lath gia tinh thich hop dm cac chinh sach ke toan ductc dp dung va tinh hop 19 dm cat trac tinh ke toan caa Ban Giam dec cfmg nhu danh gia viec trinh bay tong the bao cao tai chinh.

Chang toi tin tuang rang cac bang chung kiem toan ma chung toi da thu thap dugc la day da va thich hop lam ca so' cho 9 kien kiem toan caa chung

kien cfia Kam totin vien

Theo 9 kien cua chang toi, bao cao Lai chinh da phan anh trung that va hop 19, tren cac Ichia canh trong yen, tinh hinh tai chinh dia C6ng ty tai ngay 31/12/2016, ding nhu ket qua hoat clOng kinh doanh va tinh hinh hru chuyen tien to cho nam tai chinh ket thud ding ngay, pha hop vai chuan muc ke toan, the de ke toan doanh nghitp Via Nam va cac dinh phap.19 co lien quan den viec lap va trinh bay bao cao tai chinh.

TALI Tun Anh Kiem than vial Se Giay CN DKHN Kiem toan: 3272-2015-156-1

Nguyi'n Dim Titn Ph6 Ding Giam dtoc S6 Giay CN DKHN Kiem Wan: 0517-2013-156-1 Thay mat va d(il dien cho CONG TY TNHH KAM TOAN VACO Ha N0i, ngdy 20 Mang 01 nein? 2017

Van phong HO Chi fillinh Lau 6, s6 159 Dien Bien Phil R15, Q. Binh Thanh, Tp. HO Chi Minh Tel: (84-8) 3840 6618/ Fax: (84-8) 3040 6616

Van phang Hai Pheng 499 Quail Toan, R Quan Than ca.HOng Bang, Tp. Hai Phong Tel: (84-31) 353 4655/ Fax: (84-31) 353 4316

2

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1

CONG TY CO PHAN XANG DAU DAU Mil THAI NGUYEN MAU SO B 01-DN

ThOn Phi Loi, xa Thuan Thanh Ban hanh theo Thong to s6 200/2014/TT-BTC

Thi xal Ph6 Yen, tinh Thai Nguyen ngay 22 thong 12 nom 2014 dm BO Tai chinh

BANG CAN DOUCE TOAN Tai ngay 31 thcing 12 nom 2016

TAI SAN MA Thuyk so minh

s6 cu6i nom

Dorn vi tinh: VND

S6 &au nom

A. TAI SAN NGAN HAN 100 32.457.575.709 24.988.124.912

L Tien 110 5 99.344.371 80.343.880

1. Tien 111 99.344.371 80.343.880

H. Cie khoin phai thu ngin ban

1. Phai thu ngin han dm khach hang

130

131 6

15.496.140.086

15.495.359.310

13.694.361.464

13.655.914.711

2. Tra truac cho ngutri ban ngin han 132 - 5.047.207

3. Phai thu ngin han khac 136 780.776 33.399.546

111. Hang ten kho 140 7 16.447.705.207 10.511.284.851

1. Hang ton kho 141 16.447.705.207 11.351.028.604

2. Dv phong giam gia hang ton kho 149 (839.743.753)

IV. Tai sin ngin han khac 150 414.386.045 702.134.717

1. Chi phi tra to& ng&ri ham 151 8 49.369.134 133.149.478

2. Thue va cac k.hoan phai thu caa Nha nu& 153 13 365.016.911 568.985.239

TAI SAN DM H3N 200 45.155.264.878 48.715.033.588

I. Tai son co dinh 220 44.609.043.625 47.888.665.160

1. Tai son co dinh him hinh 221 9 25.614.672.356 28.600.601.799

- Nguyen gia 222 34.301.590.141 34.257.359.636

- Gici tri hao mon luy ki

2. Tai sin c6 dinh v8 hinh

223

227 10

(8.686.917.785)

18.994.371.269

(5.656.757.837)

19.288.063.361

- Nguyen gia 228 20.190.132.021 20.190.132.021

- Gia tri hao mon 1u9 ke 229 (1.195.760.752) (902.068.660)

11. Tai sin dcr dang dai hail 240 47.433.377 55.088.882

1. Chi phi xi), citmg ca, ban der dang 242 11 47.433.377 55.088.882

131. Tai sin dai han khac 260 498.787.876 771.279.546

1. Chi phi tra truac dai han 261 8 498.787.876 771.279.546

TONG CONG TAI SAN (270 = 100 + 200) 270 77.612.840.587 73.703.158.500

Cac thuvet minh kern theo la mot bo phan hop thanh ciia biro coo tat chinh nay 3

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CONG TY CO PHAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 01-DN

Th8n Phu LOi, xa Thuan Thanh Ban hanh theo Th8ng to s6 200/2014/TT-BTC

Thi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thing 12 nam 2014 ciia BO Tai chinh

BANG CAN DOI KE TOAN (TiSp theo) Tat ngay 31 thing 12 nam 2016

NGUON VON Ma so

Thuy& minh

SS cutii nam

Don vi tinh: VND

SS din nam

C. NO PHAI TRA 300 52.201.831.471 49.809.469.902

I. Ng ngin han 310 43.126.350.535 37.635.568.966

1. Phai tra nguOi ban ngan han 311 12 20.878.607.687 24.274.044.539

2. Nguai mua tra tien truck ngan han 312 79.222.902 27.941.101

3. ThuS va cac khoan phai n'Op Nha ntrac 313 13 17.603.425.775 8.591.888.060

4. Phai tra nguai lao do, ng 314 865.090.779 616.486.633

5. Chi phi phai tra ngan han 315 184.200.072 152.797.929

6. Phai tra ngan han khac 319 74.234.150 87.776.534

7. Vay va ng thue tai chinh ngL han 320 14 3.424.000.000 3.749.580.000

8. Quy" khen thikmg, philc lgi 322 17.569.170 135.054.170

II. Ng dai han 330 9.075.480.936 12.173.900.936

1. Vay va ng thue tai chinh dai han 338 15 9.075.480.936 12.173.900.936

D. VON CHU SO HirU 400 25.411.009.116 23.893.688.598

I. ViSn chd s& Mtn 410 16 25.411.009.116 23.893.688.598

1. Vtin gap dia 411 21.752.000.000 21.752.000.000

- Ca phiau pha thong co guyan biau quyat 411a 21.752.000.000 21.752 .000.000

2. Qu9 d'au to phat triSn 418 2.904.290.336 2.904.290.336

3. Lgi nhuari sau thus chua phan ph6i 421 754.718.780 (762.601.738)

- LNST chua phan phai luy Id clan cull nam truck 42Ia (762.601.738) 3.762.077.862

- LNST chua pluin phai nam nay 421b 1.517.320.518 (4.524.679.600)

TONG CONG NGUON VON (440 = 300 + 400) 440 77.612.840.587 73.703.158.500

DO Thi Thu Hang Ngtrari lap hien Thai Nguyen, ngay 20 thank 1 nam 2016

Cac thuyEt minh kern theo la mOt bo phan hop thanh ciia bao cao tai chinh nay 4

DO Thi Thu Hang Ngtroi lap biEu Thai Nguyen, ngay 20 thong 1 neim 2017

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CONG TY CO PHAN XANG DAU DAU Kai THAI NGUYEN MAU SO B 02-DN

Thou Phil LOi, xa Thuan Thanh Ban hanh theo Th6ng to s6 200/2014/TT-BTC

Thi xa Phtt, Yen, tinh Thai Nguyen ngay 22 thong 12 nana 2014 caa BO Tai chinh

BAO CAO KET QUA 110AT DQNG KINH DOANH Cho ncim tai chinh kb link ngay 31 thong 12 narn 2016

CHI TIEU Ma Thuyet so minh

Nam nay

Dan vi tinh: VND

Nam trurifirc

1. Doanh thu ban hang va cung cap dich vu 01 538.651.069.688 742.808.166.845

mg 2. Cdc Ichoan giam trir doanh thu 02 93.547.972 1.139.012.775

4 I 3. Doanh thu thuan ve ban hang va cung cap dich vu 10 18 538.557.521.716 741.669.154.070

(10 = 01 - 02)

4. Gia von hang ban va cung cap dich vu 11 19 522.163.266.241 730.556.828.815

5. Lqi nhu4n gcjp ve ban hang va cung cap dich vu 20 16.394.255.475 11.112.325.255

6. Doanh thu hog d6ng tai chinh 21 8.729.731 8.513.678

7. Chi phi tai chinh - Bao gam: Chi phi leti vay

22 23

21 1.672.836.678 1.614.092.774

1.780.271.942 1.754.851.146

8. Chi phi ban hang 25 22 10.618.455.552 12.163.064.985

9. Chi phi quan ly doanh nghiep 26 22 2.541.996.155 1.976.101.064

10. Lqi nhu4n thu'in tir host Ong kinb doanh 30 1.569.696.821 (4.798.599.058)

(30 = 20 + (21 - 22) - (25 + 26))

11. Thu nhap khac 31 47.623.697 298.916.876

12. Chi phi khac 32 100.000..000 24.997.418

12. ILO nhtfa'n khfic (40 = 31 - 32) 40 (52.376.303) 273.919.458

13. 'Fling loi nhuan kd toan truck thud (50 = 30 + 40) 50 1.517.320.518 (4.524.679.600)

14. Chi phi thud thu nhap doanh nghiep hien hanh 51 23

15. Chi phi thug thu nhap doanh nghiep hoan lai 52 24

16. Lqi nhu'an sau thud thu nhap doanh nghiEp 60 1.517.320.518 (4.524.679.600)

(60 = 50 - 51 - 52)

17. Lai/lO co' ban tren c6 Pfau 70 25 698 (2.080)

Cac thuyb minh kem theo la mot bo phan hop thanh cUa bac) coo tai chinh nay 5

1.517.320.518 (4.524.679.600)

3.323.852.040 3.287.704.384 (839.743.753) 814.107.518

(8.729.731) (8.513.678) 1.614.092.774 1.754.851.146 5.606.791.848 1.323.469.770

(1.597.810.294) 1.889.363.048 (5.096.676.603) (4.577.308.349)

6.338.770.345 5.170.352.831

356.272.014 561.589.495 (1.634.890.703) (1.734.053.217)

(1.106.203.115) (117.485.000) (638.229.000) 3.854.971.607 888.981.463

(420.700.847) (7.974.589.221) 8.729.731 8.513.678

(411.971.116) (7.966.075.543)

69.014.380.936 25.066.925.752 (72.438.380.936) (18.506.544.816) (3.424.000.000) 6.560.380.936

19.000.491

(516.713.144)

80.343.880

597.057.024

99.344.371

80.343.880

04 0 93

LONG TY CO PHA NG DAU DAL!

THAI NGUY

DO Thi Thu Hang Ngtrai lap bieu Thai Nguyen, ngay 20 thing 1 nam 2017

N _ T Ng9c Ha

Giam doc

do

DO Thi Thu Hang Ke toan truirng

CONG TY CO PHAN )(ANC DAU DAU Kill THAI NGUYEN MAU SO B 03-DN

Than Phil Loi, xa Thu:an Thanh Ban hanh theo ThOng to so 200/2014/TT-BTC .

Thi. xa Pho Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cita BO Ili chinh

BAO CAO LUIJ CHUYEN TIEN Tt (Theo phtrung phdp gidn tiap)

Cho nam tai chinh lc& thisc ngay 31 thang 12 nam 2016

Dan vi tinh: VND

CHI TIEU

Ma so

Nam nay Nam trwac

I. LUIJ CHUYEN TIEN Tif HOAT DQNG KINH DOANH I. Lfri nhu#n truck thua 2. Dieu chinh cho cac khan: KhAu hao tai san c6 dinh 2 Cac khoan du phong 3 (Lal)/18 tir hog dOng dau to 5

Chi phi tai vay 6

3. Lvi nhutin tit hog' dOng kinh doanh trot thay doi von 8 hat d'Ong (Tang)/giam cac khoan phai thu 9 Tang/(giam) hang ton kho 10 Tang/(giam) cac khoan phai tra (khong bao g6m tai vay phai Ira, thue thu nhap doanh nghiep phai nop) Dng/(giarn.) chi phi tra true c 12 Tien lai vay da tra 13

Thus thu nhap doanh nghiep da nOp 14

Tien chi khac cho host deng kinh doanh 16

L1171 chuyan ttan thuan tit hogt d'Ong kinh doanh 20

II. LULU CHUYEN TIEN TV HOAT BONG DAU TU

1. Tien chi a mua sam, xay dung TSCD va cac TSDH khac

2. Tien thu lai cho vay, c6 tirc va lgi nhuan dugc chia Luu chuyan tian thuan tir hoot (Ong dau to

III. LIM CHUYEN TIEN T1 HOAT BONG TAI CHINH 1. Tien vay ngan han, dai han nlian &roc • 33 2. Tien chi tra no. g6c vay 34 Ltru chuyan lien thuAn tit hoot (Ong tai chinh 40

Dru chuyen tiers thuAn trong nam (50 = 20 + 30 + 40) 50

Tien va twang dtrang tien dAu nam 60

Tien va tircrng throng teen cuOi nam(70 = 50 + 60) 70

11

21 27 30

Cac thuyit minh clinh kern la mot b0 phan hop thanh czia bcio cao tai chinh nay 6

II

II

I

CONG TY CO PHAN RANG DAU DAU Kill THAI NGUYEN MAU SO B 09-DN

Thon Phd UM, xa Thuan Thanh Ban hanh theo Thong to so 200/2014/TT-BTC

Thi xa PhO Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cda Bo Tai chinh

THUYET MINH BAO CAO TAI CHINH Cac thuye't minh nay la b."(3 phjm hap thank va can duvec dQc cfOng theft voi Bcio cao tai chinh ken? theo

1. THONG TIN ICHAI QUAT

Hinh thin s& him von

Cong ty Co phan Xang dau Dan khi Thai Nguyen a doanh nghiep co phan dugc chuyen dOi ten tir Cong ty CO phan Cang Xang dau Thai Ha theo Giay chimg nhan Dang ky kinh doanh so 4600409345 do SO Ke hoach va Dau to tinh Thai Nguyen cap lan dau ngay 11/06/2007; Dang ky thay did lan 4 ngay 01/06/2011. Von dieu le cda Cong ty la 21.752.000.000 VND, tuong duang 2.175.200 c6 phan.

Cong ty me dm Cong ty CO phan Xang dau Dau khi Thai Nguyen la TOng Cong ty Dan Viet Nam - Cong ty TNITH mot thanh vien.

Tong so nhan vien Cong ty tai ngay 31/12/2016 la 41 ngutri (tai ngay 31/12/2015 la 35 ngutri).

Nganh nght kinh doanh va hot dung chinh Mua ban xang dau va cac san pham dau ma nhon;

- Mua ban khi dot va cac san pharn co lien quan; - Mua ban xuat nhapskhau cac loai quang kim loai; Mua ban. sat thep xay dung; Mua ban xi mang; - Van tai hang hod bang O to; Van tai hang hod bang (luting thug not dia; - B8c xep hang hod duang bO; Cang song; Kho bai va luu gilt hang hod;

Xay dung dan dung, giao thong; Thuy loi; Pha da va chuan bi mat bang; Khai that, mua ban cat soi; Mua ban than.

Chu ky san xuat, kinh doanh thong thiroug

Chu ky san xuat, kink doanh thong thutrng cita Cong ty dugc thgc hien trong thai gian khong qua 12 thang.

2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH

so' l4p bao cao tai chinh

Bao cao tai chinh kern theo dugc trinh bay bang DOng Viet Nam (VND), theo nguyen tac gia gOc va phu hgp yeti chuan muc ke toan, the dO ke toan doanh nghiep Viet Nam va cat quy dinh phap ly co lien quan den viec lap va trinh bay. bao cao tai chinh.

L-41 Cac bao cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua hoot dOng kinh doanh va tinh hinh luu chuyen tien to theo Cat nguyen tac va thong le ke toan dirge chap nhan chung tai cac nu& khac ngoai Viet Nam.

1 icy ke town •

it Nam tai chinh cua COng ty bat dau tit ngay 1 thang 1 va ket thitc vao ngay 31 thang 12 nam throng Lich.

Gia dinh hot ding lien tuc

gin Tai ngay 31thang 12 nam 2016, ding tai san ngan han cua COng ty nho hon tong ng ngan han la khoang 10,6 ty dung, cho,thay viec mat can dOi trong kha nang thanh toan Cong ty. Ban Giam dot COng ty da

. nhan biet dugc van de nay va da co cac Ice hoach gia han cac khoan ng toi han thanh toan trong nam day manh kinh domtala nham tang truOng doanh thu va kiem soat tot nham giam chi phi de tang iai tit hog

7 AM dOng kink doanh tong thtri gian Md. Mat khac, klaoan tong ng phai tra ngan han chit yeu la dm Tong Cong ty Dau Viet Nam - La tong ty me, nen có the gia han ng khi can thiet.

Cac ben lien quan - TOng Cong ty Dan Viet Nam - COng ty TNHH mot thanh vien (PVOiI); - Cac don vi thanh vien va co von gOp cita Tong Cong ty Dan Viet Nam;

Doanh nghiep to nhan Hoa Bi: Doanh nghiep to nhan Hba Bi la ben lien quan cua C8ng ty do mei

111

quan he nhan, ty

than - Giam dot Doanh nghiep in nhan Hoa Bi la cha de Uy vien Hei (long Quan tri kiem GiaGiamdot C6ng va cling la co (long gop von vao C6ng ty;

- Cat thanh vien Ban Giam dot va H81 dung Quan tri Cong ty.

CONG TY CO PHAN XANG DAU DAU Kilt THAI NGUYEN MAU SO B 09-DN

Them Phil Lei, xa Thuan Thanh Ban hanh theo Thong tu s6 200/2014/TT-BTC

Thi xa Pb' Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHiNH (Tap theo) Cac thuyit minh nay la 14 phap hop thanh va can ducc doc diing thai val Bao cao tai chinh kern theo

3. AP KING RIMING DAN ICE TOAN MCI

Ngay 21 thang 3 nam 2016, BO Tai chinh da ban hanh Thong tu so 53/2016/TT-BTC ("Thong tu 53") siza doi, b6 sung mot so dieu caa ThOng tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 caa BO Tai chinh huang dan the de ke town doanh nghiep. ThOng tu 53 co hieu luc cho nam tai chinh bat du vao hoac sau ngay 01 than 01 nam 2016. Ban Giam d6c da dp dung 'ThOng to 53 trong vac lap va trinh bay bao cao tai chinh cho nam tai chinh kat fink ngay 31 thang 12 !tam 2016 dm Ging ty.

4. TOM TAT CAC CHLINH SACK ICE TOAN CITU YEU

Sau day la cac chinh sach ke town cha 3,6u duqc C8ng ty Ai) dung tong viec lap bao cao tai chinh.

Uoc tinh ke town

Viec lap Bao cao tai chinh tuan thu theo cac chart mvc ke town, the de ke than doanh nghiep Viet Nam va cac quy dinh phap 1jr c6 lien quan den viec lap va trinh bay bdo cao tai chinh yeu cAu Ban Giam dtic phai co nhihig trot tinh va gia diuh anh huong den so lieu bao cao ve cac cong nq, tai san va viec trinh bay cac khoan cOng no va tai san tiem tang tai ngay lap Bao cao tai chinh cong nhu cac s6 lieu bao cao ve doanh thu va chi phi trong su6t nam tai chinh. Mac dit cac uck tinh Ice town &roc lap bang tat ca. sir halt

biet cila Ban Giam dOc, se thvc to phat sinh cO the khic vai cac uac tinh, gia dinh dat ra.

Ging cu tai chinh

Ghi nhan ban cl u

Tai san tat chinh: Tai ngay ghi nhan ban du, tai san tai chinh dtroc ghi nhan theo gia g'6c cong cac chi phi giao Bich co lien quan trqc tiep den viec mua sam tai san tai chinh do. Tai san tai chinh cua COng ty bao gam tien, cac khoan Wong duang tien, cac khoan phai thu khich hang va phai thu khac.

Cong nq tai chinh: Tai ngay ghi nhan ban du, cong nq tai chinh duoc ghi nhan theo gia g6c cong cac chi phi giao dich co lien quan tivc tiep den viec phat hanh ding nq tai chinh de. Cong nq tai chinh cua COng , ty bao cac khoan phai tra ngutri ban, phai Ira khac, cac Idtofin chi phi phai tra va cac khoan vay.

Danh girl 41 sau hin ghi nh#n ban tau

Hien tai, chua CO quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.

Tan va cac khoin tuning &rang tien

Tien va cac khokiltrang dticmg tien bao g6m tien mot tai guy, cac khoan tien giri khong ky ha, n, cac khoan can tu ngeg han, c6 kha nang thanh khoan cao, de clang chuyen den thanh tan va it rai ro lien quan den vac bien di:mg gia tri.

Nq phai thu

Nq phai thu la se tien co the thu hai caa khach hang hoac cac doi ttrcmg khac. Nq phai thu duoc trinh bay theo gia tri ghi s6 trip di cac khoan dg phong phai thu kho dol.

Dlt phong phai thu kho doi &roc trich lap cho nharng khoan no phai thu da qua han thanh town tit sam tilting ter len, hoactac khoan no phai thu ma nguiyi nq khO co kha nang thanh town do bi thanh ly, pha san hay cac kho khan twang tu.

Hang tbn kho

Hang tOn kho duqc xac dinh tren ca sa gid thap ban glaa gia gac va gia tri than co di& thqc hien &roc. Gia g6c hang dm kho bao gam chi phi mua va cac chi phi khac c6 lien quan ft-km tiep den vac mua hang tOn kho. Gia gOc dm hang tOn kho duqc xac dinh theo phuong phap binh quan gia quyan. Gid tri thuan c6 the thvc hien dugc duct xac dinh bang gia ban ink tinh tit cac chi phi uoc tinh de hoan thanh san pham cong chi phi tier, thi, ban hang va phan phai phat sinh.

8

CONG TY CO PHAN RANG DAU DAU Kra THAI NGUYEN MAU SO B 09-DN rhOn Phi Lei, xa Thuan Thanh Ban hinh theo Thong to se 200/2014/TT-BTC Thi xa Phe Yen, tinh Thai Nguyen ngay 22 thing 12 nam 2014 eta BO Tai chinh

THUYET MINH BA.0 CAO TA! CH1NH (Tiep theo) Cac thuylt minh nay la b()phan hQp thanh va can duce (Ix &Ong thai val Bao cao tai chinh kern theo

4. TOM TAT CAC CRINH SACH ICE TOAN CHU YEU (Tiep theo)

Hang ton kho (Tiep theo)

Dg phong giam gia hang ten kho cua COng ty dugc trich lap theo cac quy dinh hien hinh. Theo do, Cong ty dugc phip trick lap dg giam gia hang ton kho 181 thud, hong, kern phim chat va. trong tnrgng hgp gia g6c cia hang ton kho cao half gia tri thuan CO the thgc hien dugc tai ngay ket thic nien de ke toan.

Tai sin c6 dinh him hinh vi khAu hao

Tai san c6 dinh hau hinh dugc trinh bay theo nguyen gia trir gia tri hao mon lay ke.

Nguyen gia tai san c6 dinh haru hinh bao gom gia mua va toan be cac chi phi khac lien quan true tiep den viec dua tai san vac, trang thai san sang sir dung.

Tai san co dinh htlu hinh dugc khan hao theo phuong phap duong thing dua tren thoi gian him ching frac tinh nhu sau:

Thai gian sir dung uac tinh (nam)

Nha cia vat kie'n trim 5 - 25 May moc thiet bi 3 - 06 Thiel bi quan1S, 6 Phuong tien van tai 10 Tai san khac 10

Tai san c6 dinh vo hinh vi khan hao

Tai san co dinh vo hinh la gia tri qui& sir citing dat va chi phi san lap mat bang dugc ghi nhan theo Bao cao tham Binh gia bat deng san.

Theo cac Giay chimg nhan quyen sir dung dat mang ten Cong ty CO phan Xeng dau Dau Ichi Thai Nguyen thi gia tri quyen sir dung dat dugc xac dinh bao gOm ca quyen sir dung dat c6 thgi han va khong thr'yi han, COng ty dang trich khau hao dei vii tai san vo hinh la quyen sir dung dat co thbi han dua tren thiri cua

Giay cling nhan quyen su dung dat la 50 nam.

Cac khoin tri truce

Chi phi tra trace bao gom cat chi phi thgc to da phat sinh nhung co lien quan den ket qua hog Ong san xuat kinh doanh cia nhieu lck lee toan. Chi phi tra truce bao gem khoan tra truck tien thue cia hang xang du, chi phi sira chith tai san0 dinh va cac Ichoan chi phi tra rage khac.

Tien thue cia hang xang dau the hien s6 tien thue cia hang da dugc tra truac. Tien thue cia hang tra truck dugc phan be va2 Bao cao ket qua hog Ong kinh doanh theo phuang phap dtri^mg thing =mg img vii thai gian thue.

Chi phi sira china tai san ce dinh bao gem chi phi cai tao, sira chila nha van phong va cia hang xang dAu.

Cac khoan chi phi tra iTlIaC khac bao gOm gia tri cOng cu,. dung cu, vat to da xuat dimg, chi phi bao biern xe va chay no tai c. c cira hang xang dau phai sinh dugc coi Fa co kha rang dem lai lgi ich kinh to trong ttrang,lai cho Cong ty. Cac chi phi nay dugc von hea duii hinh thirc cac khoan tra truce va dugc phan bo van ket qua heat Ong kinh doanh, sir dung phuong phap duirng thing theo cac quy Binh hien hinh.

Ng. phii tri

Ng phai tra la se tien co the phai tra nha cung cap hoc cac doi tucmg khac. Ng phai tra dugc trill bay theo gia tr ghi so.

9

CONG TY CO PHAN XANG DAU DIX KHI THAI NGUYEN MAU SO B 09-DN

Mon Phil Loi, xa Thu'an Thanh Ban hanh theo Ming tu ski 200/2014/TT-BTC

Thi xl Phe Yen, tinh Thai Nguyen ngay 22 than 12 nam 2014 dia. Be Tai chinh

THUYET MINH BAO CAO TAI CHINH (TiSp theo) arc thuyit mink nay la b0 phasn hop thanh va can dirge dot (king that vol Ban cao tat chink kern theo

4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tie') theo)

Chi phi di vay

Chi phi di vay &roc ghi nh8n vao chi phi san xu8t, kinh doanh trong nam khi phat sinh, trir khi duoc van hoi theo quy dinh cita Chan mire ke toan "Chi phi di vay". Theo do, chi phi di vay lien quan vire tiep den viec mua, dau tu xay dung hoac san xuit nhi'mg tai san can mot thou gian tuong dOi dai de hoan thanh dua vao sir dung hoac kinh doanh dugc cong vao nguyen gia tai san cho den khi tai san d6 dugc dua vao sir chmg hoac kinh doanh. Cac khoan thu nh8p phat sinh tit viec dau tu tam thoi cac khoan vay dugc ghi giam nguyen gia tai san co lien quan. Doi igri khoan vay rieng phut vu viec xay dung tai san co dinh, bat do, ng san dau tu, lai vay diroc von h6a ke ca khi thOri gian xay dtmg duoi 12 thang.

Ghi nh4n doanh thu

Doanh thu ban hang dugc ghi nhan khi deng thin them man tat ca nam (5) diet kien sau:

(a) Doanh nghiep di chuyen giao ph&n lern rai ro va lari ich gin lien vOi quyen sir hitu san pham hoac hang h6a cho nguiri mua;

(b) Doanh nghiep khong con nam giu quyen quan ly hang h6a nhu nguOi so hfru hang h6a hoac quyen Idem soat hang him;

(c) Doanh thu dugc xac dinh tuong dei chic chin;

(d) Doanh nghiep se thu dugc Ipi ich kinh to to giao dich ban hang; va

(e) Xac dinh dirge chi phi lien quan den giao dich ban hang.

Lai tin giri dugc ghi nh8n tren co so den tich, dugc xac dinh tren se du cac tai khoan tien giri va lai suit ap dung.

Thus

Thug thu nhap doanh nghiep the hien tang gia tri dm se thue phai tra hien tai va so thue hoan lai.

Se thug' phai tra hien tai dugc tinh dua tren thu nhap chiu thus trong nam. Thu nhap chiu thut khac veri loi nhuan thuan dugc trinh bay tren bao cao ket cVa hoat deng kinh doanh vi thu nhap chiu thug' IchOng bao gem cac khoan thu nhap hay chi phi tinh thue hoat dugc khan trir trong cac nam khac (bao goin ca 18 mang sang, neu co) va ngoai is khOng bao gam cac chi tieu khong chiu thue ho1c khong dugc khau tra.

Thud thu nh8p hoar 1ai dugc tinh tree cat khoan chenh Lech giita gia tri ghi se va co sit tinh thut thu nh8p cua cac khoan san hoac cong nq ten bao cao tai chinh va dugc gbi nhan theo phuong phap bang can doi ke toan. Thus thu nhap holt. lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh loch tam thOi con tai san thue thu nhap hoan lai chi dugc ghi nhan khi chic chin c6 dit loi nhuan tinh thue trong tuong lai de khau tra cac khoan chenh loch tam th&i.

Thue thu nhap hoan 1 i dugc xac dinh theO thue suit du tinh 0 ap citing cho nam tai san dugc thu hei hay nq phai tra dugc thanh toan. Thue thu nh8p halt lai dugc ghi nhOn vao bao cao lc& qua hoat deng kinh doanh va chi ghi vao von chit sir tau khi khoan thue do co lien quan den cac khoan num dugc ghi thing vao von chit so ham.

Tai san thue thu nhap hoan lai va no thue thu nhap hodn lai phai tra dugc ba tra khi Using ty co quyen hop phap de ba Ira giii tai san thue thu nhap hien hanh van thue thu nhap hien hanh phai nOp va khi cac tai san thue thu nhap lioan lai va no thue thu nh8p hoan lai phai tra lien quan teri thud thu nhap doanh nghiep dugc quan 1Y, bOi cong met co quan thue va Cong ty c6 du dinh thanh toan thue thu nhap hien hanh ten co so than.

Tai ngay 31 thing 12 nam 2016, Cong ty c6 khoan 16 tinh thud' phat sinh nam 2015 con lai la 2.775.359.082 VND co the dugc sir dung de khiu tra vao lqi nhuan trong tuong lai (tei da la 05 nam ke tin nam phat sinh 16). Trong bao cao nay, Cong ty khong xac dinh thue thu nhap doanh nghiep hoan lai cho se 16 nay do Cong ty chua chic chin ve thu nhap chiu thue trong nhang nam tOi.

10

1

I

r.

Lt i

NI Ngin han 49.369.134 133.149.478 Phan b6 cong cu, dung cu (duai 1 nam)

49.369.134 133.149.478

Dai han 498.787.876 771.279.546

Tien thug cfra hang xang dau 495.000.000 675.000.000

Chi phi sira chila tai san c6 dinh 93.212.876

Phan b6 cong cu, dung cu. (tren 1 nam) 3.787.876_ 3.066.670

CONG TY CO PHAN XA1- NG DAU DAU Mil THAI NGUYEN MAU SO B 09-DN

Mon Phu Loi, xa Thuan Thanh Ban hanh theo Thong tu s6 200/2014/TT-BTC

Thi xd Ph6 Yen, tinh Thai Nguyen ngay 22 than 12 nam 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyjt mink nay la b0 phejn hop thanh va can twat cloc cong thdri veri Boo ccio tai chinh kem theo

4. TOM TAT CAC CH1NH SACH KE TOAN CHU YEU (TiAp theo)

Thue (Tie') theo)

Viec xac dinh thug thu nhap doanh nghigp cua Cong ty can cu vao cac quy dinh hien hanh vg thug. Tuy iahien, nhting quy dinh nay thay d6i theo tang theri kY,va vigc xac dinh sau cimg ve thug thu nhap doanh

nghigp thuOc vao ket qua kiem tra ca quan thug co them quygn.

Cac loci thug khac dirge dp dung theo cac luat thud hien hanh tai Viet Nam.

5. TIEN VA CAC ICEMAN TVONG DU'ONG TIEN

6. PHAI THU KHACH HANG

a) Phai thu cua khach hang ngAn 114n 15.495.359.310 13.655.914.711

Doanh nghigp tu nhan Hon Bi 6.678.307.429 6.494. 102.3 80

Doanh nghigp Xang dau Manh Hang 1.998.702.300 2.000.000.000

Cty TNHH MTV CN Hod chat mo Vigt Bac MICCO 587425,993 709.344.578

Cong ty C6 phan Gang tiler) Gia Sang 1.493.415.915 1.499.303.565

Cac d6i tuang khac 4.737.507.673 2.953.164.188

b) Phai thu caa khach bang lfi cac ben lien quan 6.678.432.893 6.494.227.844

(chi tiet tai Thuyet minh so 26)

7. HANG TON KHO

St cu.& nam So dau nam

Gia gtic VND

Dv phong Cid g6c

VND VND

Dv phong VND

Cong ea, dung cu 48.179.861 7.480.000

Hang hoi 16.399.525.346 - 11.343.548.604 (839.743.753)

16.447.705.207 - 11.351.028.604 (839.743.753)

8. CHI PHI TRA TR'UOC

SO cu6i nam SA din nam VND VND

Tign mat Tien giri ngan hang co ky han

SO cu6i nam S6 dal' nam

VND VND 'A(

82.316.085 17.028.286

99.344.371 80.343.880

St en& nam St dau nam

VND VND

60.146.458 20.197.422

11

CONG TY CO PHAN XANG DAU DAU 1{.}11 THAI NGUYEN MILT S6 B 09-DN

non Plan Lbi, xa Thudn Thanh Ban hanh theo Thong to s6 200/2014/TT-BTC

Thi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm B6 Tai chinh

THUYET MINH BAO CAO TAI CHiNH (TiAp theo) Cac thuy& minh nay is b0 phOn hop thanh va can &tor doe &ng thol vol Bao ccio tai chinh kern theo

9. TANG, GIAM TAI SAN

NGUYEN GIA

CO DIN! iitru HINH

Nha cira, May moc,

vat kiOn true thiet bi Ph wing tien

van tai

Dan vi tinh: VND ThiOt bi Tiing

van phong

SO dau nam 30.017.341.604 1.872.196.242 1.739.452.121 628.369.669 34.257.359.636

Mua trong nam 36.575.000 36.575.000

XDCB hoan thanh 7.655.505 7.655.505

Tang, &in khac 509.769.669 (509.769.669)

SO call am 30.534.766.778 1.872.196.242 1.739.452.121 155.175.000 34.301.590.141

GIA TR1 HAO MON La KE

St) nam 3.087.914.793 932.526.008 1.212.378.017 423.939.019 5.656.757.837

Khau hao trong Icy 2.739.540.108 149.157.960 121.695.216 19.766.664 3.030.159.948

Tang, giarn Ichic 383.307.543 (383.307.543)

SO cuOi nam 6.210.762.444 1.081.683.968 1.334.073.233 60.398.140 8.686.917.785

GIA TR1 CON LAI

SO cuOi nam 24.324.004.334 790.512.274 405.378.888 94.776.860 25.614.672.356

SO din aim 26.929.426.811 939.670.234 527.074.104 204.430.650 28.600.601.799

Nguyen gia eta tai san dd het khdu hao nhung van con sir dung tai ngay 31 thang 12 nam 2016 la 978.790.950 VND (tai ngay 01 ngay 01 nam 2016 la 978.790.950 VND).

Theo thuyet minh s6 15, gia tri con lai cua tai san c6 dinh hitu hinh the chdp tai thtri diem 31 thang 12 nam 2016 la 14.118.675.940 VND.

10. TANG, GIAM TAI SAN CO DINH VO HINH

Gia tri quy'&1 sir dung

Don vi tinh: VND TAng

NGUYEN GIA

So Tau nam 20.190.132.021 20.190.132.021

Xay dtmg co ban ban giao

SO en& nam 20.190.132.021 20.190.132.021

GIA TRI HAO MON LUC( KE

St) du nam 902.068.660 902.068.660

KhAu hao trong nam 293.692.092 293.692.092

SO cuOi nam 1.195.760.752 1.195.760.752

GIA TRI CON L4I

sO cuOi nam 18.994.371.269 18.994.371.269

SO d'Au nam 19.288.063.361 19.288.063.361

Nguyen gia dm tai san c6 dinh v6 hinh tai thOi diem 31 thang 12 nam 2016 the hien gia tri quyen sir dung 1

ddt. Trong dO tai san la quyen sir dung dat theo Giay chimg nhan so AN 900432-15920 m2 dugc trich ldidu hao, cac tai san dm lai Ichong trich khan hao do quyen sir dung dat la khong thoi hart.

...." .-.: Theo thuyet mirth s6 15, quyen sir dung cldt tai mot vai 16 dat dm C6ng ty cid dugc mang di the chip. Gia tri con lai ctia tai san co dinh v6 hinh the chdp tai thri diem 31 thang 12 nam 2016 la 12.517.482.513 VND. .;..=

12

CONG TY CO PHAN XANG DAU DAU Kilt THAI NGUYEN MAU SO B 09-DN

Mon Phil UM, xa Thuan Thanh Ban hanh theo ThOng to so' 200/2014/TT-BTC

Thi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm. BO Tai chinh

THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Cac thuyk minh nay la bcO phan hop thanh va can dttqc doe clang thdri v&i Rao ccio tai chinh kern theo

11. CHI PHI XAY MING CO BAN DO DANG

Chi phi xay dung co ban dang la chi phi xay dung dugc theo dOi cua cOng trinh Cum tang Da Phila.

Cu thS:

sa cuoi nam S6 dau nam

Gia gee Gia tri co the thu hei

VND VND

Gia gec Gia tri co the thu hei

VND VND

Xdy ditng ca ban do' dang 1)au to cong trinh xay dung ca ban Trong do: Cong trinh Gum cang Da Phac

47.433.377 47.433.377 55.088.882 55.088.882

55.088.882 55.088.882

55.088.882

55.088.882

47.433.377 47.433.377

47.433.377

47.433.377

12. PHA' TRA NGI.J.61 BAN

s6 cuoi nam s6 dau nam

Gii tri

VND

SO co kha nang tri no. VND

Gia tri

VND

SO co kha ning tra na VND

a) Cac khoan phii tri nprei ban ngen h3n 20.878.607.687 20.878.607.687 24.274.044.539 24.274.044.539

T6ng Cong ty Dau Viet nam 20.022.224.443 20.022.224.443 23.390.016.703 23.390.016.703

Cong ty Co phan Van tai Xang dau Da'u kbi 58.537.530 58.537.530 291.695.747 291.695.747

Viet Nam Cac d6i mpg khac 797.845.714 797.845.714 592.332.089 592.332.089

b) Phil tra ngiRri ban la cac ben lien quan 20.080.761.973 20.080.761.973 15.104.091.361 15.353.161.361

(chi tiet tai Thuyet minh so 26)

13. THUE VA CAC 1CHOAN PHAI NOP NBA NUOC

Se din nam Se phai nep S6 di thy nep So cuei nam

a) Phai nep VND VND VND VND

Thud gia tri gia tang 9.608.595.924 5.563.855.816 4.044.740.108

Thu thu nhap ca nhap, 38.583.911 40.475.413 42.771.556 36.287.768

Thue mon bai 3.000.000 3.000.000

Thu nha dat, tien thue dat 2.236.860 2.236.860

Cac loaf thue Ichat 8.553.304.149 101.659.262.850 96.690.169.100 13.522.397.899

8.591.888.060 111.313.571.047 102.302.033.332 17.603.425.775

SO dau nam SO da thu hei Se da thqc nep SO cu6i nam

b) Phai thu VND VND VND VND

Thue gia tri gia tang .N 203.968.328 203.968.328

Thus thu nhap doanh nghiep 365.016.911 365.016.911

568.985.239 203.968.328 365.016.911

13

1

I I

CONG TY CO PHAN XANG DAU DAU Kilt THAI NGUYEN MAU SO B 09-DN

Then Phil Lei, xa Thuan Thanh Ban hanhtheo Thong tu se 200/2014/TT-BTC

TM xa Phe Yen, tinh Thai Nguyen ngay 22 thing 12 nam 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHiNH (Tiep theo) Cac thuydt minh nay la b0 phan hop thanh va an duric d9c di3ng theri veri &to ccio tai chinh kern theo

14. VAY VA NV NGAN

SO cu6i nam Trong Om So (15u dam

Gil tri SO c6 kha tang Um T5ng Gia tri Si co khi n5ng

tra nq tra nq

VND VND VND VND VIM) VND

Vay ngin hp 53.090.900.000 53.090.900.000

- Ngdn hang TMCP ddu to va PT Viet Nam- CN Nam Thai Nguyen No' dai han den hgn tri 3.424.000.000

- 53.090.900.000

3.424.000.000 3.749.580.000

53.090.900.000

3.424.000.000 3.749.580.000 3.749.580.000

Ngcin hag TMCP ddu to va PT Viet Nam- CN Nam Thai Nguyen (i) - Ngan hang TMCP Ban Viet - CN Ha - PGD Ba Dinh

3.424.000.000 3.424.000.000

- 3.749.580.000

3.424.000.000

- 3.749.580.000 3.749.580.000

Cpg 3.424.000.000 3.424.000.000 56.840.480.000 56.514.900.000 3.749.580.000 3.749.580.000

15. VAY VA Ng DAI

S6 cu6i nam Trong ki So dau nam

Gil tri SO el kha ding Guam . Ting Gil tri SO el khl nail

tra nq tra nq

VND VND VND VND VND VND

9.075.480.936 9.075.480.936 19.021.900.936 15.923.480.936: 12.173.900.936 12.173.900.936 Vay s - Ngan hang TMCP dau he va PT Viet Nam- CN Nam

9.075.480.936 9.075.480.936 6.848.000.000 15.923.480.936

Thai Nguyen (i) -Ngdn hang TMCP Ban - 12.173.900.936 - 12.173.900.936 12.173.900.936

- CN Ha NOi - PGD Ba Dinh

(i) Hqp dog tin dung so 01/2016/3011199/11DTD ngay 26/01/2016 gida Ngan hang TMCP Diu tu va Phat trien Viet Nam - Chi.nhanh Nam Thai Nguyen va Cong ty:

s6 tien vaY 17.135.146.724 VND; dich vay:

• Cho vay tai cAu trac du nq khoan vay diu tu xay dung kho cang Xang din Da Phfic tai to chirc tin4chmg vii so tien thrda a 16.054.830.936 VND;

• Cho vay thanh toast theo khoi lucmg thuc to can my nha than, se tien tei da la 1.080.315.788

VND; TWA han vay: 05 nam ke tar ngay Ben vay rat khoan vay dau tien.

- Lai sat: tip d9ng theo nguyen tic tha noi, bang lai sat lift IciOn 12 than tra lai sau cira Ngan hang cong bien dO toi thieu 3%/ nam. Dieu chinh dinh kjr vao cac ngiy 01/06, 01/12. KS, dieu chinh ditOtien vao ngay 01/06/2016. Lai suit hien tai: 9,5%/ than (ductc ap d9ng tai het 31/05/2016) Bien phap dam bao tan vay: Quyen sir dung dit t9a lac tai X6m ch*a 1, xa Thuan Thanh, thi xa PhO Yen, tinh Thai Nguyen theo Gay cluing nhan quyen sir dling dat so AN 908860 ngay 25/11/2008 do UBND thi xa Phe Yen, tinh Thai Nguyen cap; guy& s* dung dat tpa lac tai X6m chua 1, xa Than Thant), thi xa Pile Yen, tinh Thai Nguyen theo Gay chting nhan quyin stl dung tit so AN 900431 ngay 25/11/2008 do UBND thi xa PhO Yen, tinh Thai Nguyen cap;

14

CONG TY CO PHAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 09-DN

Thon Phu L6i, xd Thuan Thanh Ban hanh theo Thong to so 200/2014/TT-BTC

rhi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm B6 Tai chinh

THUYET MINH BAO CAO TAI CHINH (Ti4p theo) Cac thuyit minh nay la 1)(5 phan hop thanh va can dzi-ac doc cldng thai vai Rao coo tai chinh kern theo

15. VAY VA NQ DAI 1-IP1(Tiep theo)

Bien phap dam boo tin vay (T4 theo): Quy8ti sir clung dAt toa lac tai X6m chira 1, xd Thuan Thanh, thi xa Pho Yen, tinh Thai Nguyen va tai san va vat kin trfic ten dat tai ding trinh "Kho cang Xang dAu Da Phac" theo GiAy chirng nhan quyen sir dung dAt s6 BP 218152 ngay 19/05/2016 do UBND thi

xa- Phi' Yen, tinh Thai Nguyen cap quyen sir dung dAt toa lac tai Xom chira 1, xd Thuan Thanh, thi xd Ph6 Yen, tinh Thai Nguyen theo GiAy chirng nhan cluy8n sir dung dAt s6 AN 908859 ngay 25/11/2008 do UBND thi xd Ph6 Yen, tinh Thai Nguyen cap; quyen sir dig% dAt toa lac tai xa Thuan Thanh, thi xa Phi' Yen, tinh Thai Nguyen theo GiAy chirng nhan guy8n sir dung dAt s6 BP 079622 ngay 09/06/2015 do UBND thi xd Ph6 Yen, tinh Thai Nguyen cap.

Va he thing may mac thitt bi tai Kho cang xang &au Da Phuc theo cac hop d6ng th6 chAp tai san so 04, 05 va 06/2016/301119/HDBD ngay 07/09/2016, hop d6ng so 07, 08 va 09/2016/301119/HDBD ngay 12/12/2016.

Lich tra

SO cuiii nam SO &Au ram

VND VND

Trong vOng mit nam Trong nam thin hai Tir nam thin ba den nam thir nam Sau nam nam

Tru: so phcii tra trong yang 12 thang trinh bay a phtin vay nein km) SO phai tra sau 12 thang

3.424.000.000 3.424.000.000 5.651.480.936

3.749.580.000 3.749.580.000 8.424.320.936

12.499.480.936 (3.424.000.000)

15.923.480.936 (3.749.580.000)

9.075.480.936

12.173.900.936

16. VON CHU SO HIJV

Bien Ong von chu so. hvu trong ram nhtr sau:

VOn dau hr ciia chit sa hiru

VND

Quy dAu hr phat trien

VND

Lqi nhuan chtra phan phi

VND

COng

VND

SO der dAu nam tru•6'c 21.752.000.000 2.326.368.334 5.061.921.867 29.140.290.201

- L8 tong nam (4.524.679.600) (4.524.679.600)

- Phan ph6i 19i nhuan 577.922.002 (1.299.844.005) (721.922.003)

SO dr dau nam nay 21.752.000.000 2.904.290.336 (762.601.738) 23.893.688.598

- Lai trong narn 1.517.320.518 1.517.320.518

Si dtr cut& nam 21.752.000.000 2.904.290.336 754.718.780 25.411.009.116

Chi titt von dAu ttr chii sir ham

SO cuOi nam VND

SO dAu clam VND

TSr Ie

T6ng Cong ty dau ViO't Nam 11.092.500.000 11.092.500.000 51,0%

Ba Nguy8n Thi H6a 8.483.900.000 8.483.900.000 39,0%

Ong Hoang Van Bi 1.000.000.000 1.000.000.000 4,6%

Ba Hoang Ng9c Ha 1.175.600.000 1.175.600.000 5,4% 21.752.000.000 21.752.000.000 100 0%

15

- _ 1

CONG TY CO PHAN XANG DAU DAU KIII THAI NGUYtN

MAU SO B 09-DN Thou Phu Loi, x3 Thudn Thanh Ban hanh theo Thong to s6 200/2014/TT-BTC Thi xdPh6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2 014 dm BO Tai chinh

THUYET MINH BAO CAA TAI CH1NH (Lep theo) Cac thuygt minh nay la b0 phan hop thanh va can cluvc ck2c cidng then vvi Bao cao tai chinh

17. CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

kem theo

SS cuOi nam

SS du nam

1. Hang hOa xang ddu nhan giir hO

Xang A92 - DNTN Hba Bi Xang A92 - Cdc d6i tucmg khac

Dan DO - DNTN Hod Bi

Dau DO - Cac d6i tircfng khdc

Lit 15 dO C

Lit tfutc to

Lit 15 do C

Lit thuc to'

171.082 805.208

217.499

103.982

18. DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VU

a) Doanh thu - Doanh thu ban hang hod

- Doanh thu cung cap dich vu

b) Doanh thu dSi v6i cac ben lien quan (chi tiet tai Thuvet minh so 26)

Cac khoin giam trir doanh thu Trong do:

- Chi& khau thuong mai - Giam gia hang ban

- Hang ban bi tra1di

Nam nay VND

538.651.069.688 538.371.063.097

280.006.591

303.106.027.104

93.547.972

2.662.636

90.885.336

Nam tnrk VND

742.808.166.845 742.330.827.329

477.339.516

337.539.388.833

1.139.012.775

1.114.324.629

22.964

24.665.182

19. GIA VON HANG BAN VA CUNG CAP DICH

Nam nay VND

Nam truck VND

Gia von hang hoa da ban

522.163.266.241

729.742.721.297

Du phong giam gid hang ton kho

814.107.518

; t 522.163.266.241

730.556.828.815

20. CHI PHI SAN XUAT ICINH DOANH THEO YEU TO

Nam nay VND

Nam truck VND

Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi khau hao taj san c6 Binh Chi phi dich vu mua ngoai Chi phi khac bang tin

1.445.717.309 4.774.861.236 3.323.852.040 3.542.623.802

73.397.320

2.565.433.769 4.291.037.070 3.287.704.384 5.461.255.688

696.614.133

13.160.451.707 16.302.045.044

16

CONG TY CO PHAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 09-DN

non Phil Log, xa Thuan Thanh Ban hanh theo Thong to s6 200/2014/TT-BTC

Ili xa Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thz041minh nay la bei phCm hap thanh va can dircirc (lac (Ping thai vai Boo ca.° tat chinh kern theo

21. CHI PHI TAI CifiENH

Nam nay Nam trinfrc

VND VND

Lai tidn vay L614.092.774 1.754.851.146

Lai phat cham tra 58.743.904 25.420.796

1.672.836.678 1.780.271.942

22. CHI PHI QUAN LY DOANH NGHItP - CHI PHI BAN HANG

Nam nay VND

Nam ingot VND

a) Cfic khan chi phi quail 1ST doanh nghi4 Oat sinh trong 14

Chi phi nhan vien 1.625.506.511 1.120.219.280

Chi phi dO dimg van phong 182.134.462 80.898.902

Chi phi khau hao TSCD 308.125.296 264.539.750

Chi phi dich vg mua ngoai 415.397.566 426.509.263

Cac khoan chi phi QLDN khac 10.832.320 83.933.869

2.541.996.155 1.976.101.064

b) Cac khoan chi phi ban hang Oat sinh trong ky

Chi phi nhan vien 3.149.349.229 3.170.817.790

Chi phi dung cu, d6 dung 319.908.869 611.829.556

Chi phi khau hao TSCD 3.015.726.744 3.023.164.634

Chi phi dich vu mua ngoai 4.070.905.710 5.352.274.144

Cac khoan chi phi ban hang khac 62.565.000 4.978.861

10.618.455.552 12.163.064.985

23. CHI PHI TRUE THU N11:0 DOANH NGHltP HItN HANH

Nam nay Nam trtrk VND VND

Lori nhuan/ (L6) trulac thue 1.517.320.518 (4.524.679.600)

Didu chinh cho thu nhap chiu thud 232.000.000

COng: Chi phi khong chrar khju trir 232.000.000

Chuydn 10 (1.749.320.518)

Thu nhap chiu thud (4.524.679.600)

Thud silk thud thu nhap doanh nghiep 20% 22%

Chi phi thud thu nhap doanh nghiep hien hanh

fling chi phi thue thu nhb doanh nghib hies hanh

Cong ty da xac dinh thud thu nhap doanh nghiep tren ca ser danh gia loi nhuan ke toan khong co skr khac biet clang kd so vai loi nhuan cho muc dich tinh thud thu nhap doanh nghiep. Tuy nhien, viec xac dinh sau civag ve thue thu nhap doanh nghiep tiry thuOc vao kdt qua kiem tra cua ca quan thud CO tha'm quytn.

17

CONG TY CO PHAN XANG DAU DAU ICEit THAI NGUYEN MAU SOB 09-DN

Thon Phi Lei, xa Thuin Thanh Ban hanh theo Thong to so 200/2014/TT-BTC

Thi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thong 12 nam 2014 ctia BO Tai chinh

THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyit minh nay la b( pkin hqp thanh va can clitqc di2c clang thai voi Bao coo tat chinh kern theo

24. CHI PHI TRUE THU NHAP DOANH NGHEE: P ROAN 141

Thus thu nhap doanh nghiep hoin lai chua duqc ghi nhan lien quan den can Ichoan rave sau:

Nam nay . Nam truck VND VND

LS lily ke co the chuyen to

2.775.359.082 4.524.679.600

2.775.359.082 4.524.679.600 N ) \ 1 COng

Day la Ichofin 18 tinh thus cua nom 2015 (chua quy6t town thu), thtyi hp &roc chuAn18 cia khoan 18 nay 1

den nom 2020.

25. LAKLO) CO BAN TREN CO PHIEU

Nam nay Nam trireec

VND VND

Lqi nhuen/ (L8) sau thud . Trich quy khen thuOng phfic lqi va ThuOng ban dieu hanh Lqi nhuin/ (1,8) a tinh Ili/ (18) ca ban hen c6 phieu S6 binh quail gia quyen caa a phieu- ph6 thOng de tinh lai /(l8) tren c6 phi& Lai/ (Li) ca ban tren c6 phieu Menh gia ten moi c6 phieu

1.517.320.518 (4.524.679.600)

1.517.320.518 (4.524.679.600)

2.175.200 2.175.200

698 (2.080)

Nam 2016, Cong ty chua co Ice hoach frith quy khen thwfmg phac 1qi va thuOng ban dieu hanh.

26. NGHTCP VV PRAT S1NH VA SO DU' VI% CAC BEN LIEN QUAN

Trong Dam, COng ty di ca cac giao dich chi" yen sau vs% can ben lien quan:

Ban hang

Nam nay VND

Nam trtrac VND

DNTN Hoa Bi 218.673.742.214 275.496.931.636

COng ty Co phan Xing du bau khi Phu Th9 621.146.273 2.332.418.545

CEng ty Co phan' 'Ong DL IN Hai Phong 21.950.540.418 6.622.892.374

Cong ty Co phan Xang clau Dau khi Ha NOi 24.861.545.300 6.730.265.016

COng ty Co phan Xing din Dau khi Quang Ninh 18.811.782.391 34.045.077.663

Cong ty Co phan Xing clau Dau khi Thai Binh 10.337.050.509 12.311.803.599 Cong ty Co phan Xing diu Diu khi Ninh Binh 7.486.227.273 Cong ty Co phan Xing du Dau khi Nam Dinh 363.992.726

Mua hang dich vu T6ng COng ty DauViet Nam 448.095.491.525 684.358.285.717 Ging ty CP Xing din DL khl Thai Binh 4.141.338.817 6.605.897.063 Cong ty CP van tai xing dau clau khi Viet Nam 2.027.637.812 4.327.941.062 DNTN Hba Bi 1.793.531.611 272.030.454 C8ng ty CP Xing (IL Diu khi Ninh Binh 1.065.618.000 29.133.411.128 Cong ty CP Xing dau khi CM Lin 213.301.562 64.902.768

18

CONG TY CO PHAN XANG DAU DAU III THAI NGUYEN MAU SO B 09-DN

Then Phil Loi, xa Thuan Thanh Ban hanh theo Thong tu so 200/2014/TT-BTC

Thi xa Pho Yen, tinh Thdi Nguyen ngay 22 thang 12 nam 2014 clia. BO Tai chinh

THUYET MINH BAO CAO TAT CHINH (Tiep theo) Ccic thuyat minh nay la bd phdn hop thanh va can dzroc doe ddng theri voi Bcio ccio tai chinh kern theo

26. NGHIEP Vi,J PHAT SINH VA SO DV veil CAC BEN LIEN QUAN (Tier, theo)

Trong nam, Cong ty di có cfic giao dich chit yeu sau v(ri cac ben lien quan (tiep theo):

Nam nay Nam trtrov

VND VND

Cho vay hang Cong ty Co phAn )(Aug (IL Dau khi Thai Binh 2.607.237A62 Cong ty CO phAn Xang dau DL khi Ninh Binh 2.001.779.125 COng ty Co OIL rang dau Dau khi Ha NOi 1.849.782.655 438.696.885

Cong ty Co pilau Xang dau Dan khi Quang Ninh 18.618.899 5.032.171.166

Cong ty CO phan Xang dau Dau khi Cai Lan - 186.591.909

Nha'n lai hang cho vay C6ng ty Co phan Xang dau DL kbi Thai Binh COng ty Co phan Xang &Au Dau khi Ninh Binh Cong ty Co phAn Xang dau Dau khi Ha NOi COng ty Co phan Xang dau Dau khi Quang Ninh Cong ty Co phan Xang dau Dau khi Cai Lan

Di vay hang Cong ty Co phan Xang clan Dau khi Thai Binh 4.651.682.748 505.915.850

Cong ty TNHEI Xang dAu Quyet Tien 1.700.987.432

DNTN Haa Bi 1.432.164.342 7.905.454.545

COng ty Co phan Xang dau Dau kW Nam Dinh 984.500.000 200.749.020 COng ty Co phan Xang dau Dau khi Quang Ninh 28.944.000 - Cong ty CP Xang dau DL khi PV OIL Hai PhOng 194.476.814

COng ty Co phan Xang dau Dau khi Ha NOi 230.024.330

TOng C6ng ty DL Viet Nam 49.846.604

Tra lai hang vay Cong ty Co phan Xang dau Dau khi Thai Binh 4.651.682.748 505.915.850 Cong ty TNHH Xang dau Quyet Tien 1.700.987.432 DNTN Him Bi 1.432.164.342 7.905.454.545

Cong ty CP Xang dau Dau khi Nam Dinh 984.500.000 200.749.020 COng ty Co phAn Xang dau DL khi Quang Ninh 28.944.000 C6ng ty CP Xang du Dau khi PV OIL Hai Phong 194.476.814 Cong ty C6 phan Xang dau DL khi Ha NOi 230.024.330 T6ng Cong ty Dau yiet Nam 49.846.604

SO du chit yeu voi cfic ben lien quan tai ngay ket thfic nien di) ke toan:

SO cuSi nam S6 dOu nam

VND VND

Cac khofin phai thu Doanh ng,h4p to nhan Boa Bi Cong ty CO ph'fin Xang dau Dau khi Ha Nei

Cie khoan phai tra Tong Cong ty DauViEt nam Doanh nghiep tu nfian Hea Bi Gong ty CP van tai xang dau dau khi ViEt Nam

Thu nh4p ciia HOi dOng Quan tri va Ban Giam d6c

6.678.307.429 6.494.102.380

125.464 125.464

20.022.224.443 14.785.465.614 26.930.000

58.537.530 291.695.747

Nam nay Nam trir6.c

VND VND

Luang, thuang dm Ban Giam dOc, Hei dOng Quan tri 379.315.216 524.130.951

2.607.237.462 2.001.779.125

1.849.782.655 438.696.885

18.618.899 5.032.171.166 186.591.909

19

CONG TY CO PHAN XANG DAU DAU KHI THAI NGUYEN MAU SO B 09-DN Then Pha. Lei, xa Thuan Thanh Ban hanh theo ThOng to se 200/2014/TT-BTC

Thi xl Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 caa BO Tai chinh

THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cac thuyit minh nay la b¢ phdn h9p thanh va can dzeqc clgc dOng then val Belo coo tai chinh kern theo

27. THONG TIN BO SUNG CHO CAC 1CHOAN M1TC l'RiNIT BAY TRONG BAO CAO LIXU CHUYEN TIEN

ThOng tin phi tan te

Tien chi mua tai san c6 dinh va chi phi xay dung ca ban da dang trong nam khOng bao gom 104.750.000 VND (nam 2015 la 488.875.847 VND), la s6 tien chua thanh toan cho nha cung cap de thuc hien xay dung tai sari. Vi vay, met khoin tien tucmg ang da duoc dieu chinh tren phan tang, giam cac khoan phai tra.

28. CAM KET THUS HOAT DONG

Tai ngay ket thac nien de Ice toan, CEng ty co cac khoan cam ket thus hoat dOng IchOng hay ngang vai lich thanh toan nhtr sau:

Cac khoan thanh toan thus hoot dong the hien se hen thus cfra hang xang dau nhu sau:

Hop dong thus cfra hang xang dau Thuan Thanh se 67-HDTTS/DKTN gifta Cong ty Co phan Xang dau Dau lchf Thai Nguyen vai Doanh nghiep to nhan Haa Bi ngay 01/5/2012 ve viec thus ton goi cfra hang xang dau cua Doanh nghiep to than Hba Bi tai dia ban xa Thuan Thanh, thi xa Ph6 Yen, tinh Thai Nguyen. Thai han thus la 5 nam tir ngay Icj, hop ding. Gia thus ton goi la 7.000.000 VND/thang. Thanh toan 1 IL hang thang. Phu luc hop ding s6 67.1/PL-BDTTS/DKTN to ngay 01/12/2013, thanh toan tien thus 1 ram 1 lan sau khi nhan has don, gia thug 180.000.000 VND/nam tir ngay 01/01/2014.

Hop ding thud cfra hang xang dau La Hien se 66-HDTTS/DKTN gifta Cong, ty Co phan Xang dau Dau khi Thai Nguyen v&i Doanh nghiep tu nhan Haa Bi ngay 01/9/2011 ye viec thug Iron gei cfra hang xang dau cua Doanh nghiep hr nhan Hba Bi tai dia ban thi trAn La Hien, huyen Vo Nhai, tinh Thai Nguyen. Thai han thug thi da la 5 nam tir ngay kj, hop dong. Gia thus ton goi la 10.000.000 VND/thing. Thanh town 1 thang 1 lan ngay sau khi nhan hoa don GTGT. Phu luc hop dong s6 66.1/PL-BDTTS/DKTN tir ngay 01/01/2014, gia thus iron goi la 144.000.000 VND/nam (da bao gem thus GTGT). Thanh toan 1 Om 1 lan sau khi nhan hOa don GTGT.

Hop ding thus cfra hang xang diu math Long s6 01-HDTCHND/DKTN gifta Cong ty Co phan Xang du Dau kW. Thai Nguyen vai Cong ty Co phan Den tu cong nghiep Thanh Long ngay 25/09/2014 ye viec thug toan bO cfra hang xang clan Thanh Long thuOc CEng ty Co phan Dau tu Cong nghiep Thanh Long tai dia chi t6 28 (t6 61 Mr& day) thuec phtrang Trung Thanh, thanh ph6 Thai Nguyen, tinh Thai Nguyen. Thai gian thus la 15 nam tir kj, hop Sing. Gia thug tron g6i la 180.000.000 VND/nam. Thanh toan tien thud thanh 3 ky,tiiim kj, 5 nam va thanh toan vac) du moi ky ngay sau khi phut hanh hoa don GTGT.

29. CONG CV TAI Clittl"H

Cie chinh sich ke toan chti yin

Chi tiet cac chinh such ke toan cha you va cac phuong phap ma Cong ty ap dung (bao gim cac tieu chi de ghi nhan, co sO xac dinh gia tri va ca s6 ghi nhan cac khoan thu nhap va chi phi) dei vai tirng loai tai son tai chinh va c8ng mstai chinh &roc trinh bay tai Thuyet minh so 4.

TM san tai chinh caa COng ty cha yeu bao gem tien mat, tien girl a cac to chic tin dung, cat khoan phai thu khach hang, phai thu khac. COng no tai chinh caa Cong, ty bao gem cac khoan phai tit ngtrai ban, vay va no, chi phi phai tra va cac khoan phai tra phai map ngan han Ichac.

He so don bay tiii• chinh

, SO cuili nam

VND

SO Ilan nam VND

Cac khoan vay 12.499.480.936 15.923.480.936

Trir: Tien va cac khoan tucmg duong tien 99.344.371 80.343.880

Ng thuan 12.400.136.565 15.843.137.056

Von chit sir hdu N

21.752.000.000 21.752.000.000

Ty 1e ng that tren von chi sa hdu 0,57 0,73

CONG TY CO PHAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 09-DN

rhon Phu L6i, xa Thuan Thanh Ban hanh theo ThOng to se 200/2014/TT-BTC

Thi xa Phe Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 ctia BO Tai chinh

THUYET MINH BAO CAO TAI CHINH (Tier) theo) Cac thuylt minh nay la b0 phan hop thanh va can chew d9c gong thai val Bao cao tai chinh kern theo

29. CONG CIJ TAI CHINH (Tiip theo)

Cac loyi ding cu tai chinh

Gil tri se ke toln SO cuoi nam SO din nam

Gil gOc Dtir phong Gil gOc Dv pheng

VND VND VND VND

Tai sin tai chinh Tien va cac khoan tucrng dung tien Phai thu khach hang, phai thu khac

99.344.371 15.496.140.086

80.343.880 - 13.689.314.257

15.595.484.457 - 13.769.658.137

Gil tri so ke toln

SO cuoi nam SO diu nam

VND VND

Ng phai tri tai chinh Vay va ng 12.499.480.936 15.923.480.936

Phai tra nguai ban, phai tra khac Chi phi phai tra

20.952.841.837 24.361.821.073 i I

184.200.072 152.797.929

33.636.522.845 40.438.099.938

r ,1 Cong ty chua dinh gia gia tri hap ly cita tai san tai chinh va cong nq tai chinh tai ngay ket thus nien de ke

town thee Thong to 210/TT-BTC ngay 6/11/2009 ("Thong to 210") dm BO Tai chinh ding nhu cac quy

ri dinh hien hanh chua co huang clan cu the ve viec xac dinh gia tri hop 1y, cud cac tai san tai chinh va tong

nq tai chinh. Thong to 210 yeu cau Ai) dung Chuan myc bao cap tai chinh quite to ve viec trinhbay bao

r cao tai chinh va thuye't minh thong tin dal vii cong cu tai chinh nhimg khong dua ra huOng dan tucmg

ni duong cho viec dinh gia va ghi nhan ding cu tai chinh bao gOm ca ap dung gia tri hgp 1Y, nhana phi' hgp vii Chudumuc bao cao tai chinh quit te.

I, Quin 15, riii ro vim

E II C6ng ty quan tri nguen von nhdm dam bao rang Cong ty c6 the vim hog Ong lien tyc vira t61 da haa lgi

Ich caa cac co dong thong qua tOi tru hoa so du nguen von va cong ncr.

_.r I . Cdu trot yen cia Cong ty Om cia cac khoan ng thudn(bao gem cac khoan vay trir di tien va cac khoan

:_r tuong doing tien) va phan von thu'ec sir hdu oh cac co dOng dm COng ty (bao gom von gap, cac guy du tri va lgi nhuan san thue chua phan phoi).

at IV

Myc tieu quan ly rill ro tai chinh

Rai ro tai chinh bao gem rai ro thi truing va riti ro thanh khoan.

21

CONG TY CO PHAN XANG DAU DA.0 Kill THAI NGUYEN MAU SO B 09-DN

Them Plat Lei, xa Thuan Thanh Ban hal& theo Thong to se 200/2014/TT-BTC Thi x Phe Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cua Be Tai chinh

THUYET MINH BAO CAO TAI CHI:NH (Tiep theo) Ccic thuygt minh nay la b.6 pluin hop thanh va can &coy dot dung theri veri Beco ccio tai chinh kern theo

) 29. CONG CV TAI CH1NH (Tiep theo)

Rui ro thi trwirng

Hoat deng kinh doanh aim Cong ty se chin rai ro thi trueng, bao gem rui ro ve gia hang h6a, rui ro tin dung va cac rai ro ye gia khac, nhu ce pliieu.

Rui ro ve gici hang hoa

Cong ty mua hang hoa de phut vu hog deng kinh doanh, nen Cong ty se chin rai ro hY viec thay dei gia ban dm hang h6a. Cong ty quan ly rui ro hang h6a bang viec theo dei va phan tich th6ng tin lien quan den thi trtrimg hang h6a ma Cong ty kinh doanh nham nnic dich phut vu cho thin diem mua ban hang haa, ke hoach kinh doanh va xac dinh dinh mac ten kho hap ly. Cong ty chua sir dung cac c8ng cu tai chinh phai sinh a phong ngira cac dn ro ye hang hem.

Rzii ro tin dung

Rui ro tin dung la rai ro ma met ben tham gia trong met cong cu tai chinh hoac met hgp deng ma khach hang khOng thuc hien nghia vu cua minh, nen lam cho Cong ty bi ton thAt ve tai chinh. CEng ty se chin rai ro tin dung chi yen dei v6i cac khoan phai thu tir khach hang va tir hoat dOng tai chinh, nhu tien girl ngan hang.

Deli vai cac khoan phai thu khach hang: Cong ty quan 1y riri ro d6i vdi cac khoan phai thu dua tren cac chinh sach, thu tuc ldem soat ding nhu du phong nq phai thu kh6 &M. C8ng ty theo din chat the cac lchoin phai thu, phan deb tinh hinh tin dung cua timg Ichich hang tai tirng thin diem.

Doi vii tien gin ngan hang: Cong ty duy tri thuc hien giri tien tai cac ngan hang ma COng ty danh gia la cet uy tin va co quan he lau nam vai Cong ty.

Qucin /3", rui ro thanh khocin

Day la rii ro khi Cong ty gap khO khan trong viec thuc hien cac nghia vu tai chinh do thieu von, chic yen la do cac tai sin tai chinh va cong nq phai tra tai chinh c6 cac thisi diem dao han khac nhau. Tinh thanh khoan dugc Cong ty quan ly nhim dam bao mac phu Wei gifra cong nq den han va tai san den han trong nam a mac c6 the dugc kiem sciat doi vai so vOn ma COng ty tin rang c6 the tao ra trong nam da. Chinh sich cua Cong ty la theo din thuang xuyen cac yeu tau ve thanh khoan hien tai va du kien trong tucmg lai nhim dam bao C8ng ty duy iii da mac du phong tien, cac khoan tuong ducrng tien, cac khoan vay va di von ma cac chit set hitu cam ket gop whara dap img cac quy Binh ye tinh thanh khoan ngin han va dai han.

Cac bang duai day trinh bay chi tiet cac mirc dao han theo hgp deng con lai dei vai tai san tai chinh va ding ng tai chinh pifi phai sinh va thin han thanh toan nhu da dugc thea thuan. Cac bang nay dugc trinh bay dua tren dong.tien chua chiet khin cua tai san tai chinh va deng tien chua chi& lchAu cua cong nq tai chinh tinh theo ngay slam nhAt ma CEng ty phai tra. Viec trinh bay th8ng tin tai san tai chinh phi phai sinh la can thiet de hieu dirge viec (pan ly rai ro thanh khoan cua Cong ty khi tinh thanh Ichoin dugc quan tren ca so cong nq va tai san than.

Tir 1 Ram troll xuona VND

Teen 1 nam din 5 nam

VND

Tren 5 nam COng

VND VND 31/12/2016 Tien va cac khoan twin throng tien 99.344.371 99.344.371 Phiti thu khach hang, phai thu khic 15.496.140.086 15.496.140.086

15.595.484.457 15.595.484.457

Vay va nq 3.424.000.000 9.075.480.936 12.499.480.936 Phai tra nguai ban, phi tra khac 20.952.841.837 20.952.841.837 Chi phi OE tra 184.200.072 184.200.072

24.561.041.909 9.075.480.936 33.636.522.845

Chenh lech thanh khoin reng (8.965.557.452) (9.075.480.936) (18.041.038.388)

22

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NG Dili 'AU • '.,, 'PHA1 NGUY

CONG TY CO PHAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 09-DN

Them Phil Lai, xa Thuan Thanh Ban hanh theo Thong to so 200/2014/TT-BTC

Thi xa Phi) Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHINII (Ti'ep theo) Cac thuyit minh nay la be) ph an kip thanh va can duvc clot clang theri veri Bao cao tai chinh kem theo

29. CONG CU TAI CITINH (Tie') theo)

Quan Ifi nil ro thanh khotin (Tilp theo)

31/12/2015

Tir 1 nam tr& xiiiing VND

Tren 1 nam den 5 Om

VND

Tren 5 [ain ging

VND VND

Tien va cac khoan tuong ducmg lien 80.343.880 80.343.880

Phii thu khach hang, phai thu khac 13.689.314.257 13.689.314.257

:.-z\ 13.769.658.137 13.769.658.137

Vay va no 3.749.580.000 12.173.900.936 15.923.480.936 *-2) Phai tra. ngutri ban, phai tra khac 24.361.821.073 24.361.821.073 /

Chi phi phai ta 152.797.929 152.797.929

28.264.199.002 12.173.900.936 40.438.099.938

Chenh l'ech thanh khan ring (14.494.540.865) (12.173.900.936) - (26.668.441.801)

Ban Giant (Vic danh gia mac du chenh lech thanh Ichoan thuan tai thin diem 31 thang 12 nam 2016 1(11-Ong

lon. Ban Giam d'iSc tin tireng rang C6ng ty co the tao ra do ng,uOn tien de dap iing cac nghia vu tai chinh khi den han.

30. SO LIEU SO SANTI

SO lieu so sanh la so lieu tren bdo cao tai chinh cho nam tai chinh kat thfic ngay 31 thdng 12 nam 2015 cta dirge kie'm toa.n.

DO Thi Thu Hang Ngtriri lap bleu Thai Nguyen, ngay 20 thane' nam 2017

1:643 Thi Thu HAng Ngoc HA K'e toan trtrirng Giam dOc