BAN SAO

CONG TY CO PHAN XANG DAU DAU THAI NGUYEN

BAO CAO TAI CH1N11 DA DUVC SORT XET

Cho li-j7ho0 d'Ong tir ngay 01/01/2017 den 30/06/2017

6

Thang 07 nam 2017

CONG TY CO PHAN XANG DAU DAU ICEH THAI NGUYEN Then Phu Lei, xa Thua:n Thanh, huyen Ph6 Yen, tinh Thai Nguyen

MTJC

NOI DUNG TRANG

BAO CAO COA BAN GIAlvI DOC 1

BAO CAO SOAT XET THONG TIN TAI CHI:NH GTO-A NIEN DO 2 - 3

BANG CAN DOI KE TOAN GIITrA NIEN DO 4 - 5

BA.0 CAO KET QUA HOAT DONG KINH DOANH GIUA NIEN DO 6

BAO CAO LIIU CHUAN TIEN TB G1UA MEN DO 7

THUYET MINH BAO CAO TAI CI-41NH GIDA MEN DO 8 - 23

'

x

041193.1 dai dien cbo Ban Giam d6c,

cONG Ty CO FRAN `.)

XANG DitU

.o •••

CONG TY CO PHAN XANG DAU DAU KHI THAI NGUYEN non Phu Loi, xa Thuan Thanh thi xi PhO Yen, tinh Thai Nguyen

BAO CAO CiJA BAN GIAM DOC

Ban aka d6c COng ty Co phin Xing diu Diu khi Thai Nguyen (sau day goi tat la "GOng ty) de trinh biro cao nay ding vai biro cao tai chinh da duvc soar xet trio Cong ty cho ky boat dons ttY ngay 01/01/2017 den ngay 30/06/2017.

HOII3oNG QUA.N TR! VA BAN GIAM DOC

Cat thank vien H6i &Ong Quart tri va. Ban Giam d6c CC:mg ty da diet' hank Gong ty trong narn va den thOi diem lap biro cao nay gOrn:

Hoi dons Quan tri Ong Le Van Nghla Chit Lich Ong Ton Qu6c Binh Thanh vien Ba Hoang Ngoc Ha Thanh vien

Ban Giam doc Ba Hoang Ngoc Ha Giam d6c Ong Nguyen Phi Hang Pha Giam d6c

'fRACH NH1 M CUA BAN GIAM DOC

Ban Giam d6c Cong ty co oath nhiem lap biro cao tai chinh giaa nien d6 phan anh mot each trung thoc va hop V, tinh hinh tai chinh ding nho ket qua hog eiOng kink doanh gifta nien dO va tinh hlnh luu chuyen tien to giaa nien do tiro Cong ty trong nam, phb hop veri Chula mire Ke toan che do ka wan doanh nghiep Viet Nam va cac quy Binh phap 1y co lien quanns den viec lap va trinh bay biro cao chinh Trong viec lap cac biro cao tai chinh nay, Ban Giam doc duqc yeti cat' phai:

• Loa chon cac chintz sack ke toan thicb hop va ap dung cac chinh sach do mot each nhat quan;

• Dtra ra cac xet down va uerc tinh mot each hop ly va than trong-,

• Neu ro cac nguyen tic ke toan thichrbop co ducfc tuan thnhay Ichong, cep nhang ap dpng sai lech trong yen can dugc tong bo- va giai thich u-ong-bao cao tai cbinb hay khortg;

• Lap biro cao tai chinh oen co•ser boat derng lien tpc trir tnftmg hop IthOng the cho ring Cong ty se tiep tic hoar dOng kinh doanh; va

• Thiet ke va thuc hien he th6ng kiem soar not b0 melt each hut' hieu cbo muc dich lap va trinh bay biro cao tai chinh hop ly nham han the raj ro va gian

Ban Giam d6c Cong ty chiu troth nhiem dam biro rang so ke toan duoc ghi chep mot cach phu hop de phin anh mot cach hop ly tinh hinh tai chinh cua Cong ty a bat kj, thlyi diem nao va dam biro rang biro cao tai chinh tuan thti cac chuan moc ke toan Viet Nam, the do ke toan doanh i:Lhiep Viet Nam va cac quy Binh phap 1y co lien quan den viec lap va trinh bay biro cao tai chinh. Ban Giam doc ding chin troth nhiem dam biro an toan cho tai san cita Cong ty va thoc hien cac bien phap thich hop de ngan than va phat hien cac bank vi gian 14n va sai pharn khac.

Ban GiArn d6c xac nhan ring Cong ty da twin thu cac you cat' net' tren trong viec lap biro cao tai chinh.

Hoang Ngoc Ha Giam d6c Thai Nguyen, ngay 20 thong 7 ?film 2017

1

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

phutmg Trung H6a, quan Cau Gay, Ha NOI, Viet Nam Tel: (84-4) 3577 0781/ Fax: (84-4) 3577 0787

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

vaca (1)

Sa: .1t2 0 /frACO/BCSX.NV2

BAO CAO SOAT XET THONG TIN TAI CHiN1R GAYA MEN DO

Kink Cac c6 dank Mi ding Quin trj va Ban Gigm d6c COng ty CO phi') Xing din khi Thai Nguyen

Chung toi da thoc hien Gong tac soat xet bao can di chink cho kj, hog Ong tir ngay 01/01/2017 den ngay 30/06/2017 ken theo cua COng ty Co phan Xang clAu Dau khi Thai Nguyen (goi tat la "Cong ty"), duoc lap ngay 20/07/2017, ta• trang 04 den trang 23, bao g6m Bang can dti ke toan gift nien de tai ngay 30/06/2017, Bio cao ket qua hog Ong kinh doanh gifta nien de, Bao cao km chuygn den to giaa nien de cho kjr hoat Ong ta• ngay 01/01/2017 den ngay 30/06/2017 va Ban thuyet minh bao cao tai chink gifra nien dO.

Track nhiem czia Ban Gitim tiac

Ban Giam dec Cong ty chju trach nhiem ve viec rap va trinh bay trung than va hop ljr ban cao tai chinh cua Cong ty theo Chufin moc Ke toan Che de ke tog) doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh va chju trach nhiem ye kiem soat nei be ma Ban Giarn dot xac dinh la can thik a dam bao cho viec lap va trinh bay bio cao tai chinh khOng co sai sot trong yeu do gian lan hoac nharn lan.

Trtich nhient ctia Kiim loan viers

Track nhiem cua cluing toi la dua ra ket luanve bao cao tai chinh giaa nien de doa tren ket qui soat xet cita chling toi. Ching toi da thoc hien ding viec soar xet theo Chub moc Viet Nam ye hop dong djch vu soat xet s6 2410 -

Sok xet thong tin tai chin]) gifta nien d6 do kiem toga vien dee lap clia don vi thoc hien.

Cong viec soat xet thong tin tai chinh giaa nien de bao gem viec thuc hien cac cuec phong van, chn yeu la phong van nhimg ngirtri chin Irach nhiem ye cac van de tai chinh ke toan, va thirc hien thn tuc phan tich va cac thin tut soat xet khic. Met cuec soat xet ve co ban co pham vi hep bon met cuec kiem tog) duqc thoc hien theo cac chuan num kiem wan Viet Nam va do vay khOng cho phdp chimg toi dat ducrc so darn bao rang chi mg toi se nhan biet

dirge tit ca cac van de tong yen co the duqc phat hien trong met cuec kiem toan. Theo dO, Chung toi khong dim ra

Icien kiem toan.

Kit In#n ctia Kiim tocin vien

Can cir tren ket qua soar xet cua chfing UM, chimg toi khong thAy c,6 van de gi khien chang toi cho rang bao cao tai chinh gift nien de caa COng ty tai ngay 30/06/2017 dinh kern khong duct 1ap va trinh bay, wen cac khia canh mpg yeu, pht hop vii chuin trnrc ke toan, che 40 ke toan doanh nghiep Viet Nam va cac quy dinh phap lY co lien quan den viec lap va trinh bay bao cao tai chinh giVa nien dO.

Van phong Ha Chi Minh Lau 6, s6 159 Dian Bien PhO P.15, Q. Binh Thanh, Tp. Ha Chi Minh Tel: (84-8) 3840 6618! Fax: (84-8) 3840 6616

Van ph6ng Hai Phong 499 Quin Toan, P. Quan Toan Q.Hang Bang, Tp. Hai PhOng Tel: (84-31) 353 46551 Fax: (84-31)353 4316

2

BAO CAO SOAT XET THONG TIN TAT CHINH GIITA MEN IX)

van de can nlz4n monk

Nhu trinh bay tai thuyet minh s6 13 - VOn soy huu, tai thoi ditm ngay 30/06/2017 Cong ty chua hach town trich lap cac guy/ va chia co tdc cho nam 2016 theo Nghi quyOt Dai hOi dtng co (Jong thtrOng nien nam 2017 so 01/NQ-DHDCD-DK ngay 5/4/2017 dm COng ty nguyen nhan do: Ban Giam dOc !than thiy rang s6 du ten tai khoan 421-Loi nhudn sau thut chua phan ph6i nam 2014 chua chia la Icri nhuan gii lai ma cac co &Ong d6ng y de b6 sung von du to Xay dung kho Da Phtic so titn hon 3,7 ty VND. Nam 2015 Cong ty CO khoan 16 hon 4,5 tj, VND do do s6 lai ctia nam 2016 la 1,5 tj, VND khOng du bit clap phan 18 cua nam truck. Neu thgc hien phan ph6i Iqi rib* theo nghi quyOt Dai hOi dOng CO (long thtarng nien nam 2017 so 01/NQ-DHDCD-DK ngay 5/4/2017 thi so tin trIch cac qu9 la 301.887.512 VND va co tirc chia cho cac co 'long la 435.040.000 VND. Ket Juan cita chung tool khOng lien quan den van a nay.

Bid Van Nggc Tong Clam doe S6 Giay CN DKHN Kiem town: 0035-2013-156-1

Thay milt va Ckti dien cho LONG TY TNHH KIEM TOAN VACO Ha NOi, ngay 20 thcing 7 nam 2017

3

CONG TY CO PHAN XANG DAU DAU lad THAI NGUYEN MAU SO B Ola-DN Thon Phu Loi, xa Thuan Thanh Ban hinh then Thong to so 200/2014/TT-BTC rbi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 Dam 2014 cAa B6 Tai chinh

BANG CAN DOI ICE TOAN GITYAN DO Tpi ngay 30 thing 06 neim 2017

TA..1 S.4N

A. TAI SAN NGAN HAN

1. Tien va cac kboan twang during ben

1. Tien

11 Cie khoin phai thu ngan han

1. Phai thu ng&n hp dm khach bang

2. Tra truck cho ngutri ban ngan han

3. Phai thu ngan han It&

Ma s6

100

110

111

130

131

132

136

Th nyet minh

S6- cn6i kv

Don vi tinh: VND

S6 cfau

4

5

41.596374.066

107.510.716

107.510.716

23.177.746.576

23.176.746.575

1.000.000

32.457.575.709

99.344_371

99.344.371

15.496.140.086

15 495.359.310

780.776

M. Hang ten kbo 140 6 17.659.388.939 16.447.705.207

1. Hang t6n kbo 141 17.659.388.939 16.447.705.207

2. Dv phong giam gia hang ton kho 149

IV. Tai san ngin han khac 150 651.927.835 414386.045

1. Chi phi tea milk ngOn han 151 7 286.910.924 49.369.134

2. Thue va cac kboan pbai thu ctia Nlaa nu& 153 11 365.016.911 365.016.911

B. TAI SAN DA] HAN 200 43.738.072.843 45.155.264.878

Tai sat) c6 dial] 220 42.944.069.689 44.609.043.625

1. Tai san c6 chub huu hinh 221 8 24.096.544.466 25.614.672.356

- Nguyen gia 222 34.301.590.141 34.301.590.141

- Gici tri hao mon luy ke 223 (10.205.045.675) (8.686.91 7. 7 85)

2. Tai san co dinh vO hinh 227 9 18.847.525.223 ] 8.994.371.269

Ngzryen gia 228 20.190.132.021 20.190.132.021

- Gia tri hao mon luy ke 229 (1.342.606.798) 0.195.760.752)

11. Tai san do• dang dai han 240 47.433.377

1. Chi phi xay dung co ban dO dang 242 47.433.377

Tai san dal han khac 260 794.003.154 498.787.876

1. Chi phi tra truac dai14..n 261 7 794.003.154 498.787.876

TONG CONG TAT SAN (270 = 100 + 200) 270 85.334.646.909 77.612.840.587

1

Cac thuyAt minh clinh kem la mot by phan hop thanh city bcio cao tai chinh nay 4

4 ,z.c..? CONG TY

CO 14N- )ir • •

VLANG

CONG TY CO PIL&N RANG DAU DAU KHI THAI NGUYEN MAU So B Ola-DN Than Phil 1.6i, x5 Thu5n ThAnh Ban hash theo Thong tu. so 200/2014/TT-BTC Thi xa Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nain 2014 cita Tai chinh

BANG CAN DOI KE TOAN GlirA MIN DO (Tiep then) Tai ngay 30 Mang 06 niim 2017

NGUON VON Ma so

Thuyet minh

S6 cu6i 167

Don vi tinh: VND

S6 diu ky

C. NO PH.A1 TRA 300 62.986.076.675 52.201.831.471

I. Ng ngin han 310 55.622.595.739 43.126.350.535

1. PM tra ngirtri ban ngan ban 311 10 39.607.431_437 20.878.607.687

2. Ngubi mua tra tien tru-O.c rigin han 312 L092.840 79.222.902

3. Thue va cac khoan plaai mop Nha nuck 313 11 12.273.585.417 17.603.425.775

4. Phai tra ngueri lao dOng 314 211.552.987 865.090.779

5. Chi phi phai tra ngan han 315 74.000.000 184.200.072

6. Phai tra ngan hart Ichac 319 31.563.888 74.234.150

7. Vay va nq thud tai chinh ngan han 320 12 3.424.000.000 3.424.000.000

8. Qu9 khen time-Jag, phnc lcri 322 (630.830) 17.569.170

H. N9' <Jai h#n 330 7.363.480.936 9.075.480.936

1. Vay va nor thue tai chinh dai han 338 12 7.363.480.936 9.075.480.936

D. VON CHU SO HITU 400 22.348.570.234 25.411.009.116

L V-6n chi sill'. hire 410 13 22348.570.234 25.411.009.116

1. VOn gop cilia ail se hfru 411 21.752.000.000 21_752.000.000

- C. ) phieu ph'd thOng_co qui4n biZu quy'et 411a 21.752.000.000 21.752.000.000

2. Qu9 clau to phat men 418 2.904.290.336 2.904.290.336

3. Loi nhuan sau thue clnra phan phOi 421 (2.307.720.102) 754.718.780 - LNST/(IST) chua phan phi 1i2)., k'e den

cuji niim h-werc

- LNST/(LST) chu-a phan phen 4, nay

421a

421b

754.718.780

(3.062.438.882)

(762.601.738)

1.517.320.518

TONG CONG NGUON VON (440 = 300 + 400)

440 85.334.646.909 77.612.840.587

"egiAl/Pt yeettu&'

Do Thi Thu Hang Ngtritri 14p bieu Thai Nguyen, ngay 20 thong 7 neim 2017

Do Thi Thu Eting Ke toan tnr&ng

Huang Ng9c Ha Giam dOc

Cac thuy'et minh clinh hem la mot ba phan hop thanh ctia boo cao tai chinh nay 5

CONG TY CO PFIAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 02a-DN non Phil Lai, xa Thuan Thanh Ban hanh thee ThOnsz tir s6 200/2014/TT-BTC Ili xa Pb6 Yen, Minh Thai Nguyen ngay 22 thong 12 nom 2014 cila B6 Tai chinh

BAO CAO KET QUA HOAT DONG ICINH DOANH GI:13'A Nli,N DO Cho 1 haat dOng tic ngay 01/01/2 01 7 din ngay 3 0/06/201 7

CHI TIED Ma so

Thuyet minh

K3, nay

Don vi tinh: VND

Kj, truerc

1. Doanh thu ban hang vi cung cap djch va 01 342.959.051.780 212.694.271.172

Cac k-hoan giam trir doanh thu 02 12.237 81.900.100

3. Doanh tbu thuin ye ban hang va cung cap dich vu 10 15 342.959.039543 212.612.371.072

(10 = 01 - 02)

4. Gia v6n hang ban va cung cap dich 11 16 339.213.853.274 207.087.711.256

5. Liti nhuan gap ye ban hang vi cung cap dich vu 20 3.745.186.269 5324.659.816

6. Doanh thu hoar d'Ong tai chinh 21 1.382.945 5.396.499 iF

r.c 7. Chi phi tai chinh 22 18 627.814.614 815.150.583 C

- Bao Om: Chi phi lai vay 23 627.814.614 800.653.957

8. Chi phi ban hang 25 19 5.134.437.324 5.158.153.552

9. Chi phi quan 1y doanh ugh* 26 19 1.148.445.462 1.063.059.358

10. Lcinhuani(lii) thuin tir boat dOng kinb doanh 30 (3.164.128.186) (1.506.307.178) (30 = 20 + (21 - 22) - (25 + 26))

11. Thu nhAp Ichac 31 101.689.304 8.813.975

12. Lori nhuan kbac (40.= 31) 40 101.689.304 8.813.975

13. T4ng kri nhuan/(16) ke tom trtro.c thue (50 = 30 + 40) 50 (3.062.438.882) (1.497.493.203)

14. Chi phi thue thu nhap doanh nghiep hien hank 51 20

15. Chi phi thu.6 thu nhap doanh nghiep hok lai 52 21

16. Lqi nhuan/(16) sau time thu nhap dearth nghiep 60 (3.062.438.882) (1.497.493.203)

(60 = 50 - 51)

Db. Thi Thu Hing Ngtrtri lap bieu Thai Nguyen, ngay 20 thong 7 nom 2 01 7

Do Thi Thu fling Ke than trtro'ng

Hoang Noe Ha Giam 16c

Cac thuyit minh clinh klm la mat ba' phan hop thanh clia bao coo tai chinh nay 6

(49.250.000)

1.3-82.945 (4 7.86 7.055)

(1.712.000.000) (1.712.000.000)

8.166.345 99.344.371

(239.281.000)

5.396 499 (233.884.501)

24.963.480.936 (26.675.480.936) (1.712.000.000)

857.546.100 80.343.880

CONG TY CO PHAN XANG DAU DAU KHI THAI NGUYEN MAU SO B 03a-DN ThOn Phu Loi, xa Thuan Thanh Ban hank then Thong tu so 200/2014/TT-RTC Ihi xa PhO Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 du Tai chinh

BAO CA.0 LLTU CHUYEN TEEN TE Mt—A NIEN IX) (Theo phicang phdp gicin.tieP)

Cho k) hoat dOng tic ngay 01/01/2017 den ngay 30/06/2017

Ekm vi tinh: VND

CBI TIED

Ma so

Ky nay

Ky trir&c

L LUIJ CHUYEN TEEN TIT HOAT DQNG KINH DOANH 1. Lai nhuipt./(115) fru& thug 1

2. Boibt chink cho cdc khoan: 'Chau hao tal sari cc:i dhih 2 Cac khoan du phong 3

hoat dOng dau tu 5 Chi phi lai vay 6

3. Lot nhui.in/(1E) tit hog dOng kinh doanh truck thay doi 8 von htu fng (Tang)/giam cac khoan phai thu 9 Tang/(giam) hang ton kho 10 Tang/(giarn) cac khoan phai tra (khOng bao gom lai vay phai tra, thug thu nhap doanh nghiep phai nOp) Tang/(giam) chi phi Ira truck 12

Tien lai vay da tra 13 Tien chi khac cho hoat dOng kinh doanh 16 Luu chuyin din thicdn 1k hoat Ong kinh doanh 20

EL Ltru CHUYEN TEEN It HOAT DQNG DAU TLT 1. Tien chi a mna sam, xay dung TSCD va cac tai san dai han khac 2. Tien thu lai cho vay, ce tic va igrninian dugc chia 27 Dry chuyen din thuan tit hoot d'Ong dau-tu 30

LIYU CHUYEN TEEN T1.J'Et0A.T DQNG TAI CHINH 1. Tien vay ngin han, dai han nhan dugc 33

2. Tien chi tra ng goc vay 34 Luu chuyen den titian tit hoot (tang Lai chinh 40

Luru chuyen tien than trong nam (50 = 20 + 30 + 40) 50 T4n va bran &rang tin din nam

Tien va twang dvang tin cui3i nam (70 = 50 + 60)

11

21

60

(3.062.438.882) (1.49 7.993.203)

1.664.973.936 1.692.304.614 (839.743.753)

(1.382.945) (5.396.499) 627.814.614 800.653.957

(771.033.277) 150.325.116

(7.681.606.490) (4.297.030.921) (1.211.683.732) (26.765.350.499)

12.563.695.204 34.415.812.733

(485.323.691) 229311.058 (627.814.614) (821.451.886)

(18.200.000) (108.185.000) 1.768.033.400 2.803.430.601

937.889.980 70 107.510.716

ti)t °93

LONG TY

COv PHAN \XANG DAU

\J4 ,,Ttitki M111

• , ' 1'4

Do Thj Thu Hang Ngutri lap bi-e'u Thai Nguyen, ngay 20 thing 7 nam 2017

Drd Thi Thu Hang Ke toil) truing

Hoang Ngnt Ha Giann dtkc

Ccic thuyet minh dinh kern la mOt b9 phan hop thanh caa boo coo tat chinh nay 7

CONG TY CO PHAN XANG DAU DAU KHI THAI NGUYEN MAU SO B 09a-DN Than Phil Led, xa Thuan Mach Ban hanh theo Thong to so 200/2014/TT-BTC Thi xa Ph8 Yen, tinh Thai Nguyen ngay 22 thing 12 nana 2014 cua Be Tai chink

THUYET MINH BAO CAO TAI CHiNfi GAYA NIEN DO, Cac thuyit minh nay b0 pktn hpp thanh viz can cluric elpc clung thai voi Bao cao tai chinh ken: theo

1. THONG TIN KEW QUAT

Ern] thac so- Mill von

COng ty Co phan Xang (fill Diu khi Thai Nguyen la doanh nghiep co phan dugc chuyen dai ten tir Cong ty CO phan Cang Xang daft Thai Ha theo Giay chang nhan Dang ky kinh doanh so 4600409345 do Ser KE hoach va Dau tar tinh Thai Nguyen cap at diu ngay 11/06/2007; Dang ky thay dad fin 4 ngay 01/06/2011. Van dieu 1e cua Gong ty la 21.752.000.000 VND, tacnag &rang 2.175.200 ca phan.

Cong ty me cua Cong ty Co phan Xang daft Dau khi Thai Nguyen la Tang Cong ty Dau Viet Nam - Cong ty TNEH mat thanh vien.

Tong so nhan vien Cong ty tai ngay 30/06/2017 la 4] ngtred (tai ngay 31/12/2016 la 41 ngtri:ri).

Nganh nghe kinh doanh va boat Ong chinh

Mua ban xang dau va cac san pham daft me' nhon; Mua ban khi ct6t.va cac san pham c6 lien quan;

- Mua ban xuat nhap Ichau cac loci cluing kim loci; Mua ban sat thep xay dtmg; Mua ban xi mang; - Van tai hang hoa bang o to; Van tai hang boa bang dating thug nal dja;

Bac xep hang boa throng be); Cang sang; Kho bai va ltru gift hang boa; Xay dung dan dung, giao thong; Thug lqi; Pha der va chuan hi mat bang;

- Thai thac, mua ban cat soi; Mua ban than.

Chu kj, sin plat, kinh doanh thong tiatr&ng

Chu kj, san 'mat, kink doanh thong thuong cua Cong ty dirge thut hien trong thin gian kbong qua 12 tang.

2. CO So LAP BA.0 CAO-TAI CHiNFINA id' Kt TOAN

Co' so' lap bao cao tai chinh

Bin cao tai chinh kern then dtrgc trinb bay bang Dang Viet Nam (VND), theo nguyen tic gia g6c va phi] hop veri chuan mac ke toan, the da ke man doanh nghiep Viet Nam va cac quy Binh phap IS, co lien quan cian viec 1:a.p va trinh bly bao cao tai chinh.

Cac bao cao tai chinh kern then Ichong nham phan anh tint hinh tai chinh, ket qua boat dang kinh doanh gitIn nien da va tad) blab lau chuyen tien to giva nien de) then cac nguyen tic va thong le Ice toan dugc chap nhan chung tai cac nu& Idaac neoai Viet Nam.

Kji ke town

Nana tai chinh cda COng ty bit dan tir ngay 1 thing 1 va ket tinic vao ngay 31 thing 12 nam throng lich. Bao cao duct lap cho kj, boat clang tir ngay 01/01/2017 den ngay 30/06/2017.

Gia dinh boat dOng lien tyc

Tai ngay 30 thing 06 non 2017, tong tai sin ngin han cua Cong ty nho hors tang ng ngin Ilan la Ichoang 14 ty VND, cho thay viec mat can di5i trong Icha nang thanh toan cua Cifing ty. Ban Giam doc Cong ty da nhan biet dugs van de nay va da có cac ke hoach gia hart cac Ichoan ng tad ban thanh toan trong thed gian

day marsh kinh doanh nham tang truong doanh thu va kiem soot tot n.bim giam chi phi de tang lai tir boat dOng kink doanh trong theri gian

Cac ben lien quan, - Tong Gang ty Dan Viet Nam CiOng ty TNEH mat thanh vier (PV0i1); - Cac don vi thanh vien va có von gip cua Tong Cong ty Dau Viet Nam; - Cong ty TNHH MTV Thugng mai Hoa Bi (ten cu la Doanh nghiep to nhan Hoa Bi): ben lien quan cua

Cong ty la do moi,quan than than - Giam,dac Cong ty TNEE1 MTV Thuong mai Hoa Bi la cha de cua Uy vien Hai dong Quan.tri Idem Giam dOc Cong ty cung IA co (icing gap von vao COna ty;

- CAL thanh vien Ban Giam doc va HOi (long Quin trj COng ty.

8

CONG TY CO PHAN Lk!. VG DAU DAU E.13i THAI NGUYEN MAU SO B 09a-DN That Phu Lai, xa Tinian Thanh Ban hanh theo Thong to so 200/2014/TT-BTC Thi ica Ph6 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 dm BO Tai chinh

mu-YET MINH BAO CAO TAI CHINK GIT7A MIN DO gong

tbeo) Cac thuyet minh nay la b0 ph4n hop thanh lib canriu-qc cloc dong then veri 13tho cao tai chinh kern rheo

3. TOM TAT CAC CIDINH SACH ICE TOAN CHU YEU

San day la cac chinh sach ke toan chic y6u dugc Cong ty ap dung trong viec lap bao cao tai chinh.

Uorc tinh ke toan

Vi'ec lap Bao cao tai chinh tuan this tbeo cac ch 'u‘in muc ke toan, cht dO ke toan doanh nglaiep Viet Nam, va cac quy dinh phip lY co lien quan yen can Ban Giam deic phai co nhang trrc tinh va gia dinh anh bating den so lieu bao cao ye cac Gong na, tai san va viec trinh bay cac kboan cong ng va tai san titm tang tai ngay lap Bao cao tai chinh cong nhu cac so lieu bao cao ye doanh thu va chi phi trong su6t nain tai chinh. cac irgc tinh ke toan dugc lap bang tat ca sv hieu bitt Oa Ban Giam doc, so thvc to phai sixth co the ichaz vgi cac the tinh, gia clink da.t ra.

Cling cu tai chinh .c

Ghi nh4n ban dila

Tai san tai chink Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia gOc cong cac chi phi giao dich co Iien quan trvc tiep den viec mua sam tai san tai chinh do. Tai san tai chinh caa COng ty bao goin ben, cac khoan tuang duang tien, cac khoan phai thu khach hang va phai thu Ichac.

Cong tai chinh: Tai ngay ghi nhan ban clan, ding no tai chinh dugc ghi nhan theo gia gOc cong cac chi phi giao,ciich co lien quan trtrc tiep den viec phat hanh ding no tai chinh do. Cong ng tai chinh caa COng ty bao gam cac khoan phai Ira rival ban, phai tra ichac, cac kboan chi phi phai tra va car khoan vay.

Drink giri lgi sau ian ghi nhan ban dila

Hien tai, chua co quy dinh ve dank gia lai cong cu-tai climb sau ghi nhan ban din.

Titn va cac khoin ttrang throng tien

Tien va..can khoan tuong throng tien bao gora tien mat tai quy, cac khoan tien khong k-S7 han, cac khoan dau fir lagan han, co klaa nang thanh khoan cao, de clang chuyen dOi thanh tien va it rai ro lien quan den viec bien d'Ong giA

Ncr phai thu

No phai thu la so tien co tht thu hOi cna khach hang hoac cac d6i tagrag khac. Ng phai thu dugc trinh bay then gia tri ghi so trir di cac khoan du phong phai thu kho &A.

Dtr phong phai thu kho doi dugc tricb lap cho nhang khoan ng phai thu da qua han thanh toan tir sau thang tra len, hoac cac khoan na phai thu ma ngtroi ng kho co kha nang thanh toan do bi thanh 1y, pha san hay cac Ich6 khan tucnig tv.

Hang din kho

Hang din kho dugc xac dinh ten ca so gia thap ban giva gia goc va gia tri thuin co the thirc hien dugc. Gia gOc hang ton kho bao gom chi phi mua va cac chi phi ldiac co lien quan truc tiep den viec mua hang ton kho. Gia goc caa hang ton kho dugc xac dinh theo phuong phap bbah quan gia guyen. Gia tri thuan co tht thvc hien dugc dugc xac dinh bang gia ban ugc tinh trir cac chi phi vac tinh de hoan thanh san pham ding chi phi tiep thi, ban hang va phan phoi phat sink.

Du phong giam gia hang din kho cua Cong ty dugc trich lap theo cac quy dinh hien hanh. Theo do, Cong ty dugc phep trick lap phong giam gia hang ton kho 16i thiri, hong, kern pham chat va tong trireng hop gia gOc caa hang ton kho cao han gia tri thoan co the thvc hien dugc tai ngay ket thfac then dO kt teat.

NN

nl

9

CONG TY CO PHAN XANG DAU DAU Kitt THAI NGUYEN MAU S6 B 09a-DN ThOn Phil Loi, xa Thuan Thad Ban banh theo Thong to s6 200/2014/TT-BTC Thi xa Phe Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cira B6 Tai chinh

THUYET MINH BAO CAO TAI CHINE! GiffA NIEN DO (Tiep theo) Ccic thuygt minh nay Li be) phan hop thanh va can &tor clot d'Ong that vol Bao cao tai chinh kern theo

3. TOM TAT CAC CIIENE SACH ICE TOAN Clit1 YEU (Tiep thee)

Tai sin c6 dinh lifru hinh va khan hao

Tai san c6 did hCru hinh dugc trinh bay theo nguyen gia trio gia tri hao mon luy ke.

Nguyen gia tai san c6 dinh hft hinh bao gem gia mua va toan bq cac chi phi khic lien quan true tiep den viec dua tai san vao trang thai san sang sir dung.

Tai san co dinh huu hid dugc khan hao theo phuang phap ehrerng thang dua tren then gian hau dung trot tinb nhir sam

Thai Sian sir dung uerc tinh (nam)

Nha cira Vat Iden true 5 - 25 May m6c thiet bi 3 - 06 Thiet bi quan Iy 6 Phuong tien van tai 10 Tai san khac 10

Tai san co dinh vo hinh va khAu hao

Tai san CO dinh v6 hinh la gia tri guy8n sit dung dAt va chi phi san lAp mat bang dugc ghi nhan theo Bao cao thim did gia bat d6ng san.

Theo cac Giay chting nhan quyen sir dung dat mang ten Cong ty Co phanXang din Dau khi Thai Nguyen Chi gia tri quyen sir dung dat-dugc xic dinh bao g6m ca quyen sir dung .dat co thbi ban va kliOng theri han, COng ty clang trick khau hao vii tai san vo hinh la quyen sir dung dat c6 theri ban dua trail thryi cita Giay thing nhdn quyen sir dung dAt la 50 cram.

Cac khoin tra trtrerc

Chi phi tra trixerc bao g6m cac chi phi thuc to da phat sinh dung co lien quan den ket qua hog deng san Nait kinh doanh can nbieu ky ke toan. Chi phi tra tnrerc bao grim khoan tra tru6c tiara thu8 cira hang xang clan; chi phi sira chila tai san co did va cac khoan chi phi tra twat khac.

Tien thue cira hang xang din' the hien se ben thue dm hang da dugc tra trugc. Tien thue cira hang tra truck ducrc ph'an ba vao Bao cao ket qua boat d6ng kinh doanh theo phuong phap eluting thang Wong ring vii thqi gian thue.

Chi phi sira chOn tai san ce dinh bao gem chi phi cai tao, sira china nha van phong va cira hang xang dau.

Cdc khoan chi phi tra tram khac bao gom gia try cOng cu, citing cu, vat to da xuat ding, chi phi bao hiem xe va chay nb tai cac cira hang xang clan phat sinh dugc coi la c6 kba nang dem lai tai ich kinh to trong twang lai cho Cong ty. Cac chi phi nay dugc v6n boa clued h:mb thilt cac khoan tra trubc va dugc phan b6 vao ket qua host d6ng kinh doanh, sir dung phucrng phap dtrerng thing theo cac quy dinh hien hanh.

Nq phii tra

Ng phai tra la s6 tien co the phai tra nha cung cap hoac cac doi tucrng khac. Ng phai tra dugc trinh bay

theo gia tri gbi so.

Chi phi di vay

Chi phi di vay dugc ghi nhdia vao chi, phi san xuAt, kid doanh trong cam phat sinh, trir khi dugc von

hod theo quy dinh cita Chuan muc ke toan "Chi phi di vay".. Theo do, chi phi di vay lien quan tnrc tiep

den viec mua, dau xay dung hoac san xuat nhang tai san can met theri gian Prong doi dai d hoan thanh dua vao sir dung ho4c kinh doanh dugc tong vao nguyen gia tai san cho den khi tai san do duoc Qua vao sir dung hoac kink doanh. Cdc khaki thu nhap phat sinh tir viec dau m tam tbiri cac khoan vay dugc ghi giam nguyen gia tai san co lien quan. DOi vvi khoan vay hang phut vu viec xay dung tai san co dinh, bat deng san dau tu, lai vay dugc von hga ke ca khi thai gian xay cbmg dueri 12 thang.

10

CONG TY CO PHAN RANG DAU DAU KHI THAI NGUYEN MAU SO B 09a-DN Then Phu i,oi, xa Thuan Thanh Ban hanh then Thong tax se 200/2014/TT-BTC Thi xa Pile Yen, rinh Thai Nguyen ngay 22 thing 12 nam 2014 dm BO Tai chinh

THUYET MINH BAO CAO TAI CHINH GOYA N1EN D6 (Tiep then) Ceic thuyk minh nay la b' phan hop thanh va can dugc cloc cf6ng thoi vOi Ban can tai chinh kern theo

3. TOM TAT CAC CRENH SACH KE TOAN COH YEU (Tiep theo)

Ghi nhan doanh thu

Doanh thu ban hang dugc ghi nhan khi cteng thei thee man tat ca tiara (5) dieu kien sau:

(a) Doanh nghiep der chuyen giao phan lOn rai ro va lei ich gin Lien vOi quyen so hitu san plaam hoac hang boa cho ngutri mua;

(b) Doanh nghiep khOng con nam giu quyen quan ly hang h6a nhu nguai sex hay hang boa hoac quyen kiem soar hang hea;

(c) Dearth thu ducrc xac dinh tuong del chic chin;

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

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

Cong ty co thin hien ap citing chi& khau hang ban CO sv thay doi trong thug thoi diem va da dirge ban hanh thanh van ban. Ban Giana doe khang dinh viec thvc hien chiet khan hang ban da' &Terc thtrc hien dung chinh sack caa Cong ty va duet phe duyet clang therm quyen, day la thus to boat Ong kinh dearth xang dau n6i chung va naa Cong ty not rieng.

Lai tien giri dugc ghi nhan tree co s6 den tich, dugc xac dinh tr en se') du can tai khoan tian giri va lai suit ap dung.

Thue

Thue thu nhap dearth nghiep the hies thug gia tri cna so thui.phai tra hien tai va so thue hoan lai.

So thue phai tra hien tai dugc tinh dva tree thu rthap chu tittle trong nam. Thu nhap chin thud khan vii lgi nhuan tlauan dugc trinh bay tren ban cao-ket qua host-deng kinh doanh vi thu nhap chin thue khong ban gem can khoan thu nhap hay chi phLtinb thud 'bean dirge -Ichau trir trong cac nam khan (bao gem ca 18 mang sang, neu co) va ngoai ra kbong ban geim can chi; tieu khong chiuthue hoac khong dircyc khan trek.

Thue thu nhap bean lai dune tinh tren cac khoan chenh tech gift gia tri ghi se va cc sa tinh thue tbu nhap ciia cac khoan Dann tai san hoac tong rig tren ban cao tai chinh va &roc ghi nhan then phtrong phap bang can del ke toan giira then de. Thue, thu nhap bean lai phai tra. phai dugc ghi nhan cho -tat ca cac khoanchenh lech tam then con tai sin thue thu nhap ban lai chi dugc ghi nhan kbi than, chan c6 du loi nhuan tinb thue trong tuong lai de khau trir cac khoan chenh lecb tam th&i.

Thut thu nhap boar lai &roc xac dinh then thue suit du tinh se ap dung cho nam tai san duet thu hei hay ng phai tra dugc thanh town. Thue thu nhap bean lai dugc ghi nhan van ban cao ket qua hoat (Venn kinh doanh, va chi ghi van von chil s6 him 'chi khoanthue de co lien quan den cac khoan mpc dugc gbi Mang van von cha sac hire.

;T iH i0,

Tai santhue thu nhap hob lai va no thue thu nhap hoar lai phai tra dirge ba trir khi Cong ty co quyen hop . phap ba trir giaa tai san thue thu nhap hien harsh vdri thue thu nhap hien hanh phai nep va Ichi can tai san thud thu nhap hear lai va thu nhap bola lai phai tra lien quan tdi thue thu nhap doanh nghiep dirge quan ly boi ding met cc quan thue va Cong ty co du dinh thanh toan thue thu nhap hien hanh ten cc sir thuan.

Tai ngay 30/06/2017, COng ty c6 khoin 18 tinh thue phai sinh nam 2015 con lai la 2.775359.082 VND co the citron sir dung de khau trir van lei nlauan trong tuong lai (t6i da la 05 nam ke tit nam phat sinh 18); Va khoan 18 tinh thue dm 6 thing day. nam 2017.16 2.981.345.882 VND, khoan 18 nay se dugc be trir voi tbu nhap chin thue Gila 6 thing cued flan 2017 de xac dinh so 16 lily Ice (neu co) dugc chuyen 18 cho ea nam 2017. Trong ban can nay, Cong ty bong xac dinh thue thu nhap doanh nghiep hear lai cho so 18 nay do .b Cong ty chtra chic chin ve thu nhap chiu thue trong nhung nam t6i.

Viec xac dint time thu nhap doanh nghiep caa Cong ty can cir vao cac quy dinh hien hanh ve thud. Tuy i,, nhien, nhung quy climb nay thay d'ei thee tang thin ky va vien xac dinh sail ding ye thue thu nhap doanh ) nghiep tiiy thuec vao ket qua 'dem u-a ciia cc quan thug co thAna quyen.

Can loth thue khan dugc ap dung theo cac luat thue hien hanh tai Vi''t Nam. -1 -'.

11

CONG TY CO PHAN RANG DAU DAU KEH THAT NGUYEN MAU SO B 09a-DN Than Phil Loi, xa Tinian Thanh Ban hanh theo Thong nr so 200/2014/TT-BTC TM xa PhO Yen, tinh Thai Nguyen lagay 22 tang 12 nam 2014 ena BO Tai chinh

THUYET MINH BAO CAO TAI CH iaill GrCrA NIEN DO (Tie') theo) Ccic thuyk minh nay la b0- phan hop thanh va can du-qc doc tong thei veri Bac) ccio tai chinh kern theo

4. TEP,N VA CAC KHOAN TtraNG DliONG TEEN

St; cuiii ky VND

Se; dau kj, VND

Tien mat Tien girl ngfin hang co 1c9han

89.962.807 17.547.909

82.316.085 17.028.286

107310.716 99.344.371

5. PHAI T'HU }MACH HANG

Se cutii ky SO dau ky VND VND

a) Phai tbu cua khach hang ngin hnti 23.176.746.575 15.495.359310

COng ty TNHH MTV Thuang mni Hoa Bi 7.019.875.484 6.678.307.429

Cong ty CO phan Xang dau Dau khi Quang Ninh 5.402.187.510

Doanh nghiep :Ong diu Manh Hirne 2.011.365.080 1.998.702.300

COng ty TNHH MTV along nghiep Hoa chit m6 Viet Bic 1.304.200.196 587.425.993

MICCO Citing ty Co phan Gang thep Gia Sang 1.463.094.355 1.493.415.915

Cac dOi Wong khac 5.976.023.950 4.737307.673

b) Phai thu cila khich hang la cite ben lien_quan 13339.351).581 6.678.432.893

(chi tiet tai Thuyet -minh se 23)

6. HANG TON KHO

So cubiki Se; Cliu

Gil gee Dir phang Gil g6c Du phong

VND VND VND VND

Hang mua Bang di tren Ming 5.129.717.521

Cong. cu., dung cu 28.268.396 48.179.861

Hang boa 12.501.403.022 16.399.525.346

17.659.388.939 16.447.705.207

7. CHI PHI TRA TRUOC

So cuoi ks, VND

st, 6114 VND

Nein han 286.910.924 49.369.134

Thue ara hang xang dau 272.727.272 - -:-.:

Phan b6 citing cu, dung cu (duai 1 nam) .. 49.369.134 - Chi phi tra truck ngin h4ri khaz 14.183.652

el Dal hnn 794.003.154 498.787.876

Tien Moe cfra bang xang dau 405.000.000 495.000.000

Chi phi sira chaa tai san cO dinh 264.020.548 Phan bO cOng cu., dung cu (tr.& 1 nam) 124.982.606 3.787.876

12

8. TANG, GIAI` TAI SAN

NGUYEN G1A

CO DINH HtrU HINH

Nha cira, May met-,

vat kien true thiet bi

Phtro'ng tien van tai

Dan vi VND

Thiet hi Tiing via pheng

So diu ky 30.534.766.778 1.872.196.242 1.739.452.121 155.175.000 34.301.590.141

So cuO1 30.534.766.778 1_872.196.242 1.739.452.121 155.175.000 34.301.590.141

GIA TRI HAO MON LUY KE

s6 din ky 6.210.767..444 1.081.683.968 1334.073.233 60.398.140 8.686.917.785

khan bao trong 4 1.369.770.054 74 578.980 60.847.608 12.931.248 1518.127.890

SO culii 10/ 7.580.532.498 1.156.262.948 1394.920.841 73329.388 10.205.045.675

G14 TRI CON 141

So cuoi 16r 22.954.234.280 715.933.294 344.531.280 81.845.612 24.096.544.466

So din 14 24324.004.334 790.512.274 405378.888 94.776.860 25.614.672.356

1

CONG TY CO PHAN XANG DAU DAU KW THAI NGUYEN MAL' SO B 09a-DN Then Phi] Lei, xa Mt* Thaah Ban hank theo Thong to s(S. 200/2014/TT-BIC TN xa Pbo Yen, tint Thai Nguyen nzay 22 thing 12 Ram 2014 cna BO Tai chinh

THUYET MINH BAO CAO TAI CIHNH GIVA MEN (Tiep tbeo) Cac thuy& minh nay la bo phan hop thanh va can ducec doe dijng then val Bao cao tai chinh kem theo

Nguyen gig cua tai san da bet khan hao nhuing van con sir dung tai ngay 30/06/2017 la 978.790.950 VND (tai ng_ay 01/01/2017 la 978.790.950 VND).

Theo thuyet minh se 12, gig tri con lai cita tai san co dinh bUu hinh the chAp tai thOi diem 30/06/2017 la 13.297.702.996 VND (31/12/2016 la 14.118.675.940 VND).

9. TANG, GIAIVI TAI SAN CO f:01:NH VO HINH

Gia tri quyen sir dung dat

Don vi tnah: VND

TOng

NGUYEN GIA

Se dau ky 20.190.132.021 20.190.132.021

So etmii ky 20.190.132.021 20.190.132.021

GIA TRI HAO MON LUS' ICE

So ethu ky 1.195.760.752 1.195.760.752

Khali bao trong ky 146.846.046 146.846.046

SO cutii ky 1.342.606.798 1.342.606.798

GIA TR_I CON LAI

SO cutri ky 18.847.525.223 18.847.525.223

SO TAU ky 18.994.371.269 18.994.37 1.269

Nguyen pia cna tad san co dinh vo hiala tad thoi diem 30/06/2017 the hien gig tri quyen sir dung dat. Trong do tai san la quyen sir dung dat theo Giay chirng nhan so AN 900432-15920 m2 ducc trich khAu hao, cac tai san con lai Ichong trich 'that] bag do quyen sir dung &it la khong thEri han_

Theo thuyet minh s45 12, gig tri con lai cua tai san c6 dinh hdu hinh the chip tai thoi diOm 3 0/06/20 17 la 12.391.612.077 VND (tai 3 1/12/201 6 la 12.51 7.482.5 13 VND).

A

13

CONG TY CO PHAN RANG DAU DAU KHI THAI NGUYEN MAU SO B 09a-DN Than Phil Lai, xa Thuan Thanh Ban ha.nh then Thong to so 200/2014/TT-BTC Thi xa Ph8 Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 ciia BO Tai chinh

THUYET MINH BAO CAO TAI CHINH GHIA NLEN DO (Tiep tiler)) Cdc thuyk minh nay la 1)0' phan hop thanh va can chrqc cloc dOng then veri Bac, cao tai chinh kern theo

10. PHAI TRA NGUOI BAN

Gil trj

VND

a) Cac kboin phai tra ng-irtri bin ngin 39.607.431.437

ban

Tong Cong ty Diu Viet nam 38.613.653.673

COng ty CO phin Van tai Xang dill Din 64.030.340 khi Viet Nam Cac dei tucrrig Ichic 929.747.424

b) Mai tra ngirei bin la car ben lien 39366.002.254

gun (chi tiet tai Tbnyet minb so 23)

11. That VA CAC KHOAN PHAI NOP NHA INUOC

So cuei k-y: So c6 kha ning

tranp VND

Gia trj

VND

SO din k-y SO c6 kha nang

tra DCI

VND

39.607.431.437

38.613.653.673

64.030.340

20.878.607.687

20.022.224.443

58.537.530

20.878.607.687

20.022.224.443

58.537.530

929.747,424 797.845.714 797.845.714 ----;'"--

39.366.002.254 20.121.404.029 20.121.404.029 /- - CC

K1E.

s>,... 'iv/. -....,_ --...,

Si phai nep Se di tinic nep Se cuei k VND VND VND

5.963.544.333 7.996.355.444 2.011.928.997 47.734.510 45.895.307 38.126.971

3.000.000 3.000.000 2.397.744 2.397.744

61.256.895.450 64.555.763.900 10.223.529.449

67.273.572.037 72.603.412.395 12.273385.417

Se di thu bei Se di Out nep So cutii

VND VND VND 365.016.911

365.016.911

Se diu ky

a) Phai flip VND

Thue gia tri gia thug 4.044.740.108

Thue thu nhap ca Wain 36.287.768

T'hue mon bai rn4 nba dit, fien thue dal Cac loai thue Iliac 13.522.397.899

17.603.425.775

Si din by

b) Phai tbu 'VND

Thue thu nbap doanh nghiep 365.016.911

365.016.911

12. VAYV.A.NQI NGANHAN-DAIHAN

Sit coei ky Trong kv sioiu kv

Gia tri se co kha ning Giim Ting Gii trj Se c6 kba ping

tra nq tra nq VND VND VND VND VND VND

Nn dai ban den han tri 3.424.000.000 3.424.000.000 1.712.000.000 1.712.000.000 3.424.000.000 3.424.000.000

- Ngein hang TMCP en, iv va PT ViOt Nam- CN Nam

3.424.000.000 3.424.000.000 1.712.000.000 1.712.000.000 3.424.000.000 3.424.000.000

Thai Neuven

Vay dai ban 7.363.480.936 7363.480.936 1.712.000.000 - 9.075.480.936 9.075.480936

- Ngain hang TMCP eau tit vlr PT J'i4t Nam- CN Nam

7.363.480.936 7.363.480.936 1.712.000.000 - 9.075.480.936 9.075.480.936

Thai Newlin (3)

C ag 10.787.480.936 10.787.480.936 3.424.000.000 1.712.000.000 12.499.480.936 12.499.480.936

14

CONG TY CO PHAN X.ANG DAU DAU 1Clii THAI NGUYEN . MAU SO B 09a-DN Then Phu Loi, xa Thuan Thanh Ban hanh theo Theme to so 200/2014/T7-BTC Thi xa Pho Yen, tinh Thai Nguyen ngay 22 thang 12 nano 2014 caa BO Tai chinh

THUYET MINH BAO CAO TAI CHINH NAN DO (Tiep theo) Ctic thuyit minh nay la b'O ph•an hop thanh viz can dux cloc clong thoi vii Bito coo tai chinh ken: theo

12. VAY VA NO NGAN HAN - DAI HAN (Tiep theo)

Ghi clan: (i) Hop Nang tin dung s6. 01/2016/3011199/HD 1) ngay 26/01/2016 ghla Ngan hang TMCP Dan to va

Phat trien Viet Nana — Chi nhanh Nam Thai Nguyen va Cong ty: S6' tien vay 17.135.146.724 VND;

- Muc dich vay: • Cho vay tai cat vac du ng khoan vay dau to xay dtmg kho cane Xang dau Da Phiic tai t.6

Chao tin dung yeti s6 then toi da: 16.054.830.936 VND; • Cho vay thanh town theo Ich6i lugng thac to con ng nha than, so tien t6i. da: 1.080.315.788

VND; - Thai han vay: 05 nam Ice fir ngay Ben vay rat khoin vay dau tien. - Lai suit: Ap dung theo nguyen tic tha noi, hang lai suit tiet kiem 12 tang tra lai sau cia Ngan

hang cong Bien dO toi thieu 3%/ nom. Dieu chinh dinh Icy vao cac ngay 01/06, 01/12. Ky then chinh dau bran vao ngay 01/0612016. Lai suit lien tai: 9,5%/ thang (dugc ap dung toi het 31/05/2016).

- Bien phap dam ban ben vay: Quyen sir dung tat toa lac tai X6m chaa 1, xa Thuan Marl, huyen PbO Yen, tinb Thai Nguyen theo Giay chirng nhan quyen sir dung, dat so AN 908860 ngay 25/11/2008 do UBND huyen Ph6 Yen, tinh Thai Nguyen cap; Quyen sir dung dat toa lac tai X6m chila 1, xa Thuan Thanh, huyen Pho Yen, tinh Thai Nguyen theo Giay chimg nhan quyen sir dung dat s6 AN 900431 ngay 25/11/2008 do UBND huyen P136 Yen, tinh Thai Nguyen cap; Quyen sir dung dit,toa lac tai X6m chaa 1, xa Thuan Thanh, huyen MI6 Yen, tinh Thai Nguyen va tai san va vat khan mac tren tat cong trinh "Kho cang Xang dau Ptak" theo Giay chung nhan quyen sir dung dat so BP 218152 ngay 19/05/2016 do UBND huyen Ph6 Yen, tinh Thai Nguyen cap quyen sir dung dat toa lac tai,Xorn chaa 1, xa Thu: ThAnb, huyen Ph6 Yen, tinh

Nguyen then Giay chin:1g nhan quyen, sir dung tat s6 AN 908859 -ngay 25/11/2008 do UBND huyen PbO Yen, tinh Thai Nguyen .cap; Quyen sir dune dat t o lac tai Thuan Thanh, huyen Pho Yen, tinh Thai Nguyen then Giay chang nhan quyen sir dung dat so BP 079622 ngay 09/06/2015 do UBND huyen Ph6 Yen, tinb Thai Nguyen cap.

Lich tra ug S4 cuoi ky

VND S6 dau ky

VND

Trong vOng mot nam 3.424.000.000 3.424.000.000

Trong nom tha hai 3.424.000.000 3.424.000.000

Tir nam thir ha den DAM tba nam 3.939.480.936 5.651.480.936

Sau nam nam 10.787.480.936 12.499.480.936

Trir s6 phai tra trong yang 12 thang (du-oc trinh bay a phim vay ngfin km)

(3.424.000.000) (3.424.000.000)

S6 phai tra sau 12 thang 7.363.480.936 9.075.480.936

13. VON CHU SO Bien Ong von chi s& hiru trong ky uhu sau:

Wm dill tit. dm chit so' biru

VND

Qu9 dAu ttr phat trien

VND

LNST/(LST) chtra phan pbeii

VND

COng

VND

S6 du- din nam trtrac 21.752.000.000 2.904.290.336 (762.601.738) 23.893.688.598

- Lai trong nam 1.517.320.518 1.517.320.518

So dir dau nam nay 21.752.000.000 2.904.290.336 754.718.780 25.411.009.116

- Lau (LO) trong (3.062.438.882) (3.062.438.882)

- Phan ph6i lai nhuan (i)

SO du cu6i ky 21.752.000.000 2.904.290.336 (2.307.720.102) 22.348.570.234

15

CONG TY CO PHAN LING DAU DAU Kill THAI NGUYEN MAU SO B 09a-DN Then Phii Loi, xa Thuan Thanh Ban hank theo Thong to 56 200/2034/TT-BTC Thi xa The Yon, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cea Be Tai chink

THUYET MINH BAO CAO TAI CHINH GrCIA NIEN (Tiep theo) Cac thuydt minh nay la ba phan hap thanh va can duar dot cl ang thai vai Bac) coo tai chinh kem theo

13. VON c'ilt SOr HUU (Tiep theo)

Ghi chit: (i) Tai thin diem nay 30/06/2017, Cong ty chua hack toan trich lap cac quy va chia co flit cho nam 2016 theo iagbi guy& Dai hpi &Ong ce dung thuong Rib nam 2017 so 01/NQ-DIEDCD-DK neay 5/4/2017 cila Cong ty nguyen nhan do: Ban Giam doe nhan thay rang so du tren tai khoan 421- Lai nhuan sau thue chua phan phei nam 2014 chua chia la ipi nhuan gib lai ma cac co &mg deng y d b6 sung von dau to Xay dung kho Da Phi= so tien hon 3,7 t9 VND. Nam 2015 COng ty cd lchoan 16 hall 4,5 t9 VND do d6 se lai cua nam 20161a 1,5 t9 VND khong du bi) dip plain 16 ciia nam train.

Neu thgc hien theo righi guy& Dai het deng c6 dong thueng nien nam 2017 se 01/NQ-DHDCD-DK ngay 5/4/2017 neu tren thi viec phan phei 1pi nbuan nam 2016 se ducrc trich nhu sau:

Chi tien T9 le (%) S6 tien (VND) • .<

Trich cac guy 40% 301.887.512 - Qu9 ta phat tri6n 30% 226.415.634 - Quy philc 19i 8% 60.377.502 - Quy kben tinrCfng 2% 15.094.376 A

- Qujf thuenag Ban dieu hanh 0% a

Chia c6 tiro (% yen diet' le) 2% 435.040.000 A

Chi tiet von d&I to chit sir hint

SO eutoi ky VND

Se day 1E9 VND-

I9 le

Tong COng ty dau Viet Nam 11.092.500.000 11.092.500.000 51,0% BA Nguyen Thi Hoa 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 Ngoc Ha 1.175.600.000 1.175.600.000 5,4%

21.752.000.000 21.752.000.000 100.0%

14. CAC Cift T[EU NGOAI BANG CAN DOT KE TOAN GITTA MIN DO

S6 cn6i Si; din icS,

Hang hoa xang dau nhan gift' h0

Xang A92 - DNTN H6a Bi Xang A92 - Cac doi tucing }chic

Diu DO - DNTN Hoa 131

Dau DO - Cac doi tucyng khac

Lit 15 de C Lit thuc to

Lit 15 dq C

Lit thuc to 16.534

171.082 805.208

217.499

103.982

15. DOANE THU THUAN VE BAN HANG VA CUNG CAP DICE VU

Kj, nay VND

KS trtere VND

a) Doanh thu 342.959.051.780 212.694.271.172

- Doanh thu ban hang boa 342.626.044.540 212.606.218.211

- Doanh thu cung cap dich vu 333.007.240 88.052.961

b) Doanh thu 461 voi the ben lien quan 212.307.560.433 114.211.263.775 (chi bet tai Thuyet minh s6 23) Cie khoan giam trir clou) thu 12.237 81.900.100

Trong 46: - Chiet lchau thucmg mai; 81.900.100

- Hang ban bi tra lai. 12.237

16

776.296.508 78.143.590

154.062.648 5.397.744

125.329.592 9.215.380

680.309.920 35.314.858

154.062.648 5.236.860

157.008.090 31.126.982

1.549.822.657 379.909.244

1.510.911.288 1.594.347.396

99.446.739

1.552.070.838 214.859.837

1.538.241.966 1.326.859.845

526.121.066

CONG TY CO PAAN XANG DAU DAU Kill THAI NGUYEN MAU SO B 09a-DN Thor Phu Loi, xa Thuan Thanh Ban hanh theo Thong to so 200/2014/TT-BTC Thi x5 Ph6 Yen, tint Thai Nguyen ngay 22 thang, 12 nom 2014 dm B6 Tai chinh

THUYET MINH BAO CAO TAI CHINE GIIXA NIEN DO (Tit]) tbeo) Cac thuyk minh nay Ic"Z by phOn hop thanh va can &tor doc Ong thdri vol Brio ccio ten chinh kern theo

16. GIA VON HANG BAN

Gia von hang hOa da ban

Ky nay Ky tru•&c

VND VND

339.213.853.274 207.087.711.256

339.213.853.274 207.087.711.256

17. Cm PHI SAN XUAT ICINH DOANH TFIE0 YEU TO

Ky nay Ky triter

VND VND

Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi lchau hao tai san c6 dinh Chi phi dich vu mua ngoai Chi phi khac bang tien

458.052.834 2.326.119.165 1.664.973.936 1.719.676.988

114.059.863

716.730.892 2.232.380.758 1.692.304.614 1.017.311.738

562.484.908

6.282.882.786 6.221.212.910

18. CBI PHI BOAT BONG TAI CHINE

Ky nay Ky trirfrc

VND VND

Lai tiers vay 627.814.614

800.653.957

Lai phat ch5m tra

14.496.626

627.814.614 815.150.583

19. CHI PHI QUAN LY DOANE! NGHIECP - CHI PHI BAN HANG

Ky nay Ky trir&c

VND VND

a) Cac kboan chi phi quan ly doanb nghiep phat sinh trong ItY

Chi phi nhan vien Chi phi d6 dimg van phong Chi phi Ichau hao TSCD Thud, phi va ie phi Chi phi dich vu mua ngoai Cac khoan chi phi QLDN khac

1.148.445.462 1.063.059.358

b) Cac khoin chi phi ban hang phat sinh trong ky

Chi phi nhan vien Chi phi dung cu, dO dung Chi phi Ich5u hao TSCD Chi phi dich vu mua ngoai Cac Ichoan chi phi ban bang khac

5.134.437324 5.158.153..552

17

CONG TY CO PHAN XANG DAU DAU KFft THAI NGUYEN MAU SO B 09a-DN Then Phil LEA xa Thuan Thanh Ban hanh theo Thong ttr so 200/2014/TT-RTC Thi xa Pho Yen, tinh Thai Nguyen neay 22 thing 12 nam 2014 aim BO Tai chink

THUYET MINE BAO CAO TAI CHINH GUYA MEN DO (nip theo) Cite thuyit mink nay la b0 ph‘in hpp thanh va can tiuvc doc cicjng then veri Bcio cho ten chinh kern theo

20. cm Pat Taut THU NH.A.P DOANH NGHIEP HI FN HA.NH

KY nay VND

Ky tru*c VND

Lgi ntruara/ (L6) trtrac thug (3.062.438.882) (1.497.493.203) Dian chinh cho thu nhap chiu tiaue. 81.093.000 66.000.000

Cling: Chi phi khong ciwc kheM wet 81. 093. 000 66.000.000

Thu nhap chin thug (2.981.345.882) (1.431.493.203)

Thua suit thug thu nhap doanh nghiep 20% 20%

Chi phi thug thu nhap doanh nghiep hien hanh

Tiing chi phi thug Diu nhap doanh uf.Y.hi;ep hien hank

COng ty da xac dinh thud thu nhap doanh nghiep van ca so danh gia icri niauan ke toan kheng có sir khac biet ding ke so vii lcri nhua:n cho muc dich tinh thug thu nhap doanh nghiep. Tuy nhien, viec xac dinh sau cOng ve thug thu nhap doanh nghiep tiry thu'O`c vao ket qua Idem tra cua cu quan thug có tham quyen.

21. cm PHI Tint TAU NHAP DOANH NGIII P ROAN LAI

Ky nay Ky trirot

VND VND

L6 lily ki co the chuyan 16

5.756.704.964 5.95-6.172.803

COng 5.756.704.964 5.956.172.803

Tai ngay 30/06/2017, khoan 16 tinh thug bao g6m: khoan 16 tinh thug cua nam 2015 (chua quy'at town thug) so tin la 2.775.359.082 VND, thai han duvc chuyen 16 dia khoan 16 nay den nam 2020; va khoan

tinh thug cna 6 thang dau nam 2017.1a 2.981.345.882 VND, khoan 16 -nay se duvc trir vat thu nhap chlu thug ctia 6 thing cu.& nam 2017 de xac dinh s6 16 luy ke (flan co) dugc chuyan 16 cho ca nam 2017.

22. LAI/ (LO) CO BAN TREN CO PHIEU KY nay

VND K5, trtrot

VND

Lui nhuan/ (L6) say thug Trich qu'y khen thuong phOc 19i va Thuong ban diau hanh LO:i nhuan/ (C6) dA tinh laii (16) co ban tren co phieu SO binh quan gia quyen cua c6 phieu phe thong de tinh tai /(16) tran co phieu Lau (L6) ccr ban Iran c6 phieu Ma'nh gia tran m6i co phieu

(3.062.438.882)

(3.062.438.882)

2.175.200

(1.408) 10.000

(1.497.493.203)

(1.497.493.203)

2.175.200

(688) 10.000

Nam 2017, COng ty chtra co ke hoach trich quy khen thuOmg phtic lgi va thuang ban dieu hank.

18

CONG TY CO PHAN XANG DAU DAU Kilt THAI NGUYEN MAU SO B 09a-DN Then Phu Lei, xa Thuiin Thanh Ban hanh theo Then; to s6 200/2014/TT-BTC Thi xl Phil Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cola Be Tai chink

THUYET MINH BAO CAO TAI CEIINH GIIYA NAN DO (Tap theo) Czic thuyit minh nay la be, phan hop tha nh va can Ilirpc clpc cics5ng thai voi Bei° cao tai chinh /cam theo

23. NGHItY VCl PRAT SLNIT VA SO DU. Vol CAC BEN LIEN QUAN

Trong ky, COng ty 8a co cac giao djch chii yen sau vesi cac ben lien quan:

Ky nay VND

Ky tnr&c VND

ti

Ban hang 212.307.560.433 114.211.263.775

G5ng ty TNHH MTV Thumg mai Hoa Bi 05ng ty CP Xang diu Dau khi Quang Ninh G5ng ty CP Ling du Diu khi Ha Nei Cong ty CP Xang dau Diu khi CM Lan Cong ty CP Xang diu Diu khi Hai PhOng

101.989.152.781 56.964 .079.384 24.506.517.946 13.141.368.818 11.550.555.226

90.977.955.750 4.892228.197 3.928.226.936

12.871.928.837 Cling ty CP Xang din Dau khi Nam Dinh 4.155.886.278 No' Cong ty CP Xang diu Diu kill Phu Tho 621.146.273 Cong ty CP Xang din Dau kW, Thai Binh 919.777.782

Ki Mua hang clicb vu 337.810.089.251 211.880.624321 1

Teng Citing ty Din Viet Nam 337 810.089.253 206.757.968.190 Cong ty CP Van tai Xang du Diu )(hi Viet Nam 1.553.193.414 Cong ty CP Xang dau Diu khi Cai Lan 60.472.692 Cong ty CP Ling d1u Dau khi Thai Binh 1.632.844.227 Cong ty CP Xang dau Diu khi Ninh Binh 1.065.618.000 Ging ty TNIIH MTV Thuong mai Hoi Bi 692.910.668 Chi nhanh Cong ty CP du nhtrn PVOIL Mien Bac 117.617.130

Cho vay hang 32.108.262.917 1.868,40L554 Cong ty CP Xang diu din khi Ha Nei 16.651.460322 1.849.782.1555 Cong ty CP xang dau du khi Ninh Binh 5.700.831.068 Chi nhanh Tang Cong ty TMKT va dau to - Cong ty CP 5.057.202.500 - XN xang diu Petec Hai Phong COng ty CP xang diu dau khi Thai Binh 2.022.097337 Cong ty cp. xang dau du khi Cal Lan 1.858.000.830 Cong ty CP xang diu dau khi Quang Ninh 818.670.860 18.618.899

NhCin 1ai hang cho vay 32.108.262.917 1.868.401.554 Cong ty CP Xang diu diu khi Ha Nei 16.651.460_322 1.849.782.655 05ng ty CP xang diu du khi Ninh Binh 5.700.831.068 Chi nhanh Tong Cong ty TMKT va day to - COng ty CP 5.057.202.500 - XN xang diu Petec Hai PhOng 05ng ty CP xang du du khi Thai Binh 2.022.097.337 Cong ty CP xang dau diu khi Cai Lan 1.858.000.830 Ging ty CP xang du dau khi Quang Ninh 818.670.860 18.618.899

Di vay hang 1.134.212.116 3.952.514.342 Cong ty CP Xang du Dku khi Nam Dinh 1.083.929.000 984.500,000 Cong CP xang du du khi Quang Ninh 50.283.116 COng ty CP Xang du du khi Ha Nei Citing ty CP xang dau diu khi Thai Binh 1.085.850.000 Cong ty TNHH MTV Thuang mai Hoi Bi 1.882.164.342

Tra tai hang vay 1.134.212.116 3.952.514.342 Cling ty CP Xang du Diu 'chi Nam Dinh 1.083.929.000 984.500.000 Cong CP xang du du khi Quin Ninh 50.283.116

Cong ty CP Ling diu diu khi Ha Nei Cong ty CP xang dau dau khi Thai Binh 1.085.850.000 Cling ty TNHH MTV Tbircrng mai Hoi Bi 1.882.164.342 • ;

19

CONG TY CO PHAN XANG DAU DAU THAT NGUYEN MAU SO B 09a-DN Then Phil Lei, xa Thua'n Thanh Ban hanh theo ThOng to so' 200/2014/TT-BTC Thi xa Phe Yen, tinh Thai Nguyen ngay 22 tang 12 nam 2014 caa Bo Tad chink

THUYET MINH B.A.() CAO TAI CHNH NIEN DO (Tidp theo) Ccic thuyk minh nay la b -O• ph an hop thanh va can cluvc cloc acing thori ven Beio acio tai chinh ken theo

23. NGIMP VTJ PRAT SINN VA. SO DU' VOT CAC BEN LIEN QUAN (Tidp theo)

So dv yeti cac ben lien quan

St, cu6i kji VND

SO clan kS, VND

Cfic khoan phfii thu 13.339.350.581 6.678.432.893 Cong ty TNHH MTV Thuong mai Hoa Bi 7.019.875.484 6.678.307.429 Cty CP tang din dau Ichl Quang Ninh 5.402.187.510 Cong ty CP xang dau du kin Cai Lan 909.000.000 Gang ty CP Xang dau Diu 'Mai Ha Nai 8.287.587 125.464

Cfic khofin phai tri ngtrai ban 39.366.002.254 20.121.404.029 'tang Cong ty Dau Vidt nam 38.613.653.673 20.022.224.443 Cong ty TNHH MTV Thuong mai Hoa Bi 615.768.546 Cong ty CP van tai xang din diu khi Vidt Nam 64.030.340 58.537.530 Cong ty CP xang dau dill khi Cai Lan 72.549.695 40.642.056

Thu ahfip cfia Hai Mug Quin tri va Ban Giam doc

KS, nay Ky trtrerc VND VND

Luang, thuang cfia Ban Giam Mc, Hai clang Quart' tri 398.000.000 192.830.072

24. THONG TIN BO SUNG CHO CAC KFIOAN M1,1C TRiNH BAY TRONG BAOCAO Li1U CHUYEN 11EN Tt

Titling tin phi tien to

Tien chi mua tai san co clinh va chi phi xdy dung co ban ,da dang trong Ichong bao gizim 55.500.000 VND (6 thing nam 2016 la 249.594.847 VND), la tien chua thanh toan cho nha cung cap dd thuc hidn xay dung tai sin. Vi vay, mat khoan tien arcing Ung da dugc di8u chinh tren phan tang, giara cac khoan phaitzra.

25. CAM KET TRUE HOAT DQNG

Tai ngay ket thuc Men da kd toan, Cong ty ca cac khoan cam k'dt thud hog dang khong tiny ngang vii lick thanh toin nhu sau:

Cac khoan thanh man thue hoat clang thd Wen so tien thue cn-a hang xang dau nhu sau:

- Hop dang thud cfra hang xang dau Thu4n Thanh so 67-HDTTS/DKTN gitia CC:mg ty CO plain Xang din Dau khi Thai Nguyen voi Cong ty TNHH MTV Thuong mai Hai Bi (ten ca la Doanh nghidp to nhan Hitia Bi) ngay 01/5/2012 \4 thue tron goi cilia hang xang dau cua DN Tu nhan Hoa Bi tai dia ban xd Thuan Thinh, huydn Ph8 Yen, tinh Thai Nguyen. Thitri han thud la 5 nam tir ngay kj, hop clang. Gia thue tron goi la 7.000.000 VND/thing. Thanh toan 1 lan hang thing. Phu luc hap dong so 67.1/PL-HDTTS/DKTN tir ngay 01/12/2013, thanh toan tien thud' 1 nam 1 Ian sau khi nhdn boa don, gia time 180.000.000 VND/nam tir ngay 01/01/2014.

Hap clang thue can hang xang din La Hien so 66-HDTTS/DKTN giaa Gang ty CO phan Xang din Dau khi Thai Nguyen vdri Cong ty TNHH MTV Thuang mai Hoa Bi (ten cu la Doanh nglaidp to nhan Hoa Bi) ngay 01/9/2011 ye vide time tron goi dra hang xang dau cira Gong ty TNHH MTV Thuong mg Hoa Bi tai dia ban thi trap La Hien, huyen VO Nhai, tinh Thai Nguyen. Thai han thud t6i da la 5 nom tir ngay k9 hop Clang. Gia thud tron WA la 10.0.00.000 VND/thing. Thanh toan 1 than 1 lan ngay sau khi than boa don GTGT. Phu Inc hop Clang so 66.1/PL-HDTTS/DKTN tir ngay 01/01/2014, gia thud trot) gel la 144.000,000 VND/nom (di bao gam VAT). Thanh toan 1 nam 1 lan sau khi nhan boa don GTGT.

20

CONG TY CO PHAN XANG DAU DAU lad THAI NGUY EN MAU SO B 09a-DN Than Phu Loi, xa Thutn.- Thanh Ban hanh theo ThOng to so 200/2014/TT-BTC Thi xa- AO Yen, tinh Thai Nguyen ngay 22 thane 12 nary 2014 caa BO Tai chinh

THUYET MINH BAO CAO TAI CHiNH GIU'A NIEN DO (Tiep theo) Cac thici4t minh nay la ba ' phcin hop thanh va can cluric doc clang thai v6-i Bac cao tai chinh kern theo

25. CAM KET TRUE HO AT DONG (Tiep theo)

Ghi cha (Tiep tbeo):

- Hop dang thue cfra hang xang dau 'Mach Long se 01-HDTCHDCD/DKTN gida Cong ty Co phan Xang din Dau khi Thai Nguyen voi Cong ty Co phan Dau to ding nghiep Thanh Long ngay 25/09/2014 ye viec thud toan 130,cira hang xang dau Thank Long thudic Cong ty CO phan Dan to Cong nghiep Thanh Lang tai dia chi to 28 (tO 61 trade day) thuOc phuong Trung Thanh, than]] plat') Thai Nguyen, tin]] Thai Nguyen. Thai gian thue la 15 nem tir k5, hop Ong. Gia thud tron goi la 180.00 0_000 VND/nam. Thanh toan tien thud thank 3 Icy, na6i k5/ 5 nem va than]] loan vao clau m'epi k ngay sau khi phat hank hoa don GTGT.

26. CONG CU TAI CI B

Cie chinh sich ke toan cha yea

Chi net cac chinh sach k'd toan cho yOu va cac phuong phap ma Cong ty ap dung (bao gOrn can tieu chi de ghi Mien, co kr xac dinh gia tri va co sir ghi than cac khoan thu &lap va chi phi) dal vai tinag loci tai san tai chinh va cong ng tai chinlr dugc trinh bay tai Thuyet minh so 3.

Tai san tai chinh caa Cong ty cht yeu bao gthia tien met, tien giri it cac to chile tin dung, can khoan phai thu Ichach hang, phai thu khae. Gang no tai chinh Cong ty bao gam cac khoan phai tra nguoi ban, vay va no, chi phi phai tra va cac khoan phai tra phai nOp ngan hart khan.

Can loci cong cu tai chinh

Gia tri so ke Wan So cuoi ky Se dial 1.1

Gia g6c Dv Wing Gia gec Dv phong

VND VND VND VND Tai san tai chinh Tien vi cac Ithoan Wong duong tien 107.510.716 99.344.371 Phai thu kbach hang, phai thu khan 23.] 77.746.575 - 15.496.140.086

23.285.257.291 - 15.595.484.457

Gii tri se ke toan So catii i, S6 diu ky

VND VND No. phii tra tai chinh Vay va no 10.787.480.936 12.499.480.936

Phai tra nguai ban, phai tra kliac 39.638.995.325 20.952.841.837

Chi phi phai tra

74.000.000 184.200.072

50.500.476.261 33.636.522.845

Cong ty china dank gia gia tri hqp 15, caa tai san tai chinh va cong no tai chinh tai ngay ket thiic Men dO ke toan theo Thong tin 210/TT-BTC ngay 6/11/2009 ("Thong tin 210") caa BO Tai chinh ci-mg nhu cac guy dinh hien hank china có huang dan cu the vd viec xac dinh gid tri hop 15, caa can tai san tai chinh va cong ng tai chinh. Thong to 210 yeu cau ap dung Chuan mut bdo cao tai chinh quon to ve viec trinhbay bao cao tai chinh va thuyet minh thong tin doi yeti cong cu tai chinh Dining khan; dua ra huang dan tuong throng cho viec danh gia va ghi nhan cong cu tai chinh bao gem Ca ap clung gia tri hop ly, nham pha hop veri Chuan MIIC bao cao tai chinh quoc te.

Quin 15, rui ro von

Cong ty gnarl tri nguOn von nhem dam bao rang Cong ty co the vira hoat Ong lien tuc vira tai da hoa lcri ich oh the co clang thong qua tai tru hoa so du nguOn von va cong ng.

CL tr.& von can COng ty gOro co cac khoan nq thuan(bao gOm can khoan vay trir di tien va can khoan tucrug throng tien) va phan von thugc so ban caa cac co thing caa Cong ty (bao gam von gap, can guy du trir va 1pi nhuen sau thue china phan phOi).

21

CONG TY CO PHAN XANG DAU DAU Kai THAT NGUYEN MAU SO B 09a-DN Thou Phil Loi, xa Thuan Thanh Ban Ilan') theo Thong to se; 200/2014/ 1 1-13TC Thi xa Phi) Yen, tinh Thai Nguyen ngay 22 thang 12 nam 2014 cna BO Tai chinh

TEUYET MINE BAO C.A0 TAI CIA NH GIVA MIEN (Tiep tbeo) Ctic thuyat minh nay la ba* phan kip thanh va can dirp-c dpc d'Ong that voi Sao ctho tai chinh kern theo

26. CONG CU TAI CHINH (Tiep theo)

Cfic cbinh sack ke toan ebfi yeu (Tiep tbeo)

He so don bay tai chinh

So cuoi ky VND

Sd din k-S,

VND

Ck khoan vay 10.787.480.936 12.499.480.936

Trir: Ti6) va cac khoan tucmg duong tien 107.510.716 99.344.371

Ni thuin 10.679.970.220 12.400.136.565

VOn cha ser hiru 21.752.000.000 21.752.000.000

TY le no than tren von chn so him 0,49 0,57

Muc tieu quill IS, rui ro tai chinb

Rai ro tai chinh bao gom riu ro thi trirong va raj ro thanh khoan.

Rai ro thi truing

Hoat denag kinh doanh caa ang ty se chiu rai ro thi truang, bao g6m ri l ro ve gia bang boa, rui ro tin dung va cac nil ro ve gia ichac, nhu co phieu.

Rui rove gia hang hoc

Cong ty mua hang boa de phuc vu hog ding kinh doanh nen Cong ty se chiu rib ro tir viec thay doi gia ban Gila hang boa. Cong ty Tian ro hang boa bang viec theo doi yaphan tich thong tin lien gun den thi truang hang boa ma °Ong ty kinh doanh nham muc dick phuc vu cho thoi diem mua ban hang boa, ke hoach kink doanh va xac dinh dinla milt ton kho hop Cong ty chira sir dung cac cong cu tai chirtia phai sinh de phang ngira cac Tin ro ye hang boa.

Ria ro tin dung

Riu ro tin dung la raj ro ma mot ben tham gia trong mOt cong cu tai cbinh boac mot hop citing ma khach hang khOng thkrcrhien nghla vu caa minh, nen lam cho COng ty ton that ye tai chinh. Cong ty chiu rid ro tin dung yeu doi vai cac khoan phai thu tir khach hang va tir boat dang tai chinh, nhu ben gui ngan hang.

Doi vai cac khoan phai thu )(bath hang: Clang ty quan ly nil ro doi vCri cac khoan phai thu dirra tren cac

chinh sack, thu tac kiem soar cang nhu der pbang nq phai thu lcho den. Cong ty theo dOi chat the cac khoan phai thu, phan tich tinh hinh tin dung oh timg khach hang tai timg thbi diem.

DOi voi tien girl ngan hang: Cong ty duy tri thkrc hien girl tien tai cac ngan hang ma Cong ty danh gia 1a

c6 uy tin va co quan he lau nam van Cong ty.

Quin ly rui ro thanh khoun

Day la rui ro khi Cong ty gap kh6 khan trong viec thgc hien cac nghia.vp chinh do thieu von, chit yeu la do cac tai sin tai chinh va cong phai Ira chinh co cac thoi diem dao han Ichac nhau. Tinh thanh khoan dugc Cong ty quan 1S, nham dam ba.o.mirc phai trOi gitta ding ng den Ilan va tai san den han trong nam o mire cothe dirge kiena soildoi voi so von ma Cong ty tin rang co the too ra trong Om db. Chink sach ciaa Cong ty la theo dad thuOng xuyen cac yeti eau ve thanh Ichoan hien tai va du kien trong tuong lai nhana dam bao Cong ty duy tri du nairc du phOng tien, cac khoanstuang during tien, cac khoan vay va du von ma cac chu sey hiru cam ket gap nham Clap img cac quy Binh ve tinh thanh khoan ngan ban va dad han.

22

TrEn 1 'lam den 5 nano

VND

TrEn 5 nam

VND

C(Ing

VND

107.510.716 - 23.177.746575

23.285.257.291

7.363.480.936 10,787.480.936 39.638.995.325

74.000.000 7363.480.936 - 50.500.476.261

(7363.480.936) - (27.215.218.970)

99.344.371 15.496.140,086

15.595.484.457

9.075.480.936 12 499.480.936 20.952.841.837

184.200.072

CONG TY CO PHAN XANG DAU DAU KHI THAI NGUYEN Them Phil Lk, xa Thuan Thanh Thi xa PhO Yen, tinh Thai Nguyen

MAU S6 B 09a-DN Ban hanh theo Thong tir s6 200/20 1411T-BTC nedy 22 thanR 12 nam 2014 cia BO Tai chinh

THUYET MINH BAO CAO TAI CHINH GIVA NIEN (Tiep theo) Cac thuyit minh nay la b0 pkin hop thanh va can dupr cloc dang thai voi Bac cao tat chinh kern theo

26. CONG CU TAI CHINH (Tiep theo)

Qua n ly nii ro thanh khoiin (Ikv then)

Cac bang dudi day trinh bay chi tiet cac mire dao hail theo lagp dung con lai dOi vori tai ski tai chinh va cong no tai chinh phi phai sinh va thoi Imo thanh toan nhu da clugc them thuan_ Cac bang nay dugc trinh bay dua tren &Ong lien chin chief khau dia tai san tai chinh va dong ben chua chit khki cua cong nq tai chinh tinh theo ngay sam nhat ma Cong ty pbai tra. Vi'ec trinh bay thong tin tai san tai chinh phi phai sinh la can thiOt de hiL dugc viec quan 1y rtai ro thanh khoin cua Cong ty khi tinh thanh khoin dugc quail 1Y tren cc sa cong ng va tai san thuan.

SO cuOi kj, Tien va cac khoan turmg duong Lien Phii thn khach hang, phai thu khac

Tir 1 nam tro• itteinE VND

107.510.716 23.177.746.575

23.285.257.291

Vay va ng 3.424.000.000 Pbai tra nguai ban, phai tra khac 39.638.995.325 Chi phi phai t-i 74.000.000

43.136.995325

Chenh lech thanh khoin rung

s6 din lij•

(19.851.738.034)

Tien va cac khoan tuong ducmg tien 99.344.371 Phai thu khach hang, phai thu khic 15.496.I40.086

15.595.484.457

Vay va ng 3.424.000.000 Phai tra ngtrOi bin. pbai tra lcbac 20.952.841.837 Chi phi phai tra 184.200.072

24361.041.909

Chenh l'ech thanh khoin rang (8.965.557.452)

BAN SAO DUNG VdI BAN Ban Giam d6c danh gia mac du chenJi Lech tbanh kbo m thult tai tboi diem 30/06/2017 Ichong 1 Ban Giam dOc tin tuOng rang COng ty c6 the tao ra do nguOn tqsileacSap c5c 7A niffa v284i7chinla khi der hp.

(9.075E0 NG TI- 1jc8:041.0 8388)

27. SO UV SO SANH

Solieu so s " en: an& can do'i ke toan tai ngay 3 ket qua kink, i's rib vi .B4c. ,a luu chuyen tien to giaa ni en dO ky h 30/06/201 dir

ff::-S...1\Tguyen Van Ky

ao cao 01/01/2 0 1 6 den ngay

So Cgqiguyen C.X.SCUBS

Do Thi Thu Wang Ngurtri lap bleu Thai Nguyen, ngay 20 Mang 7 nam 2017

Db Thi Thu Hang Ke toan tru*ng

bang Ng9c Ha Giam &lc

23