CTY CP LUONG THUC THUC PHAM VLL________::::__:. ..Dia chi: 38 dirong 2 thang 9 plnrong 1 thanh ph6 Vinh Long

MST: 1500170900

BA'o cAo TAl CHiNH HOP NHA.T•

Quy 1 Dam 2016

Cdng ty c6 phAnLuong Thuc Th"c PhAm Vinh LongS638 duong 2/9, Phuong 1, TPVL, tinhVinh Long

Bao cao tiki chinh hQ'PnhitChoIcy k~ toan k~t thuc ngay31103/2016

MVCLVC

N(nDUNG Trang

Bang can d6i k€ toan 1-2

Bao cao k€tquahoat dQng kinh doanb 3

4

Thuy€t minh Bao caotai chinh 5-34

Cong ty cB phAn Luong Thuc Thuc PhAm Vinh Long Bao cao tid chinh hop nh~tS6 38 duong 2/9, plurong 1, TP Vinh Long, tlnh Vinh Long eho kY kS toan kSt thuc ngay31/03/2016B' 'd~' k~ . h h~ang can 01 e toan 'i'E n at

BANG CAN DOl KE ToAN H<}P NHATTal ngay 31 thang 03 nam 2016

Mas6Thuy~t

Chi tieu mlnh S6 cu8i ky S8 d§u nam

TAIsAN

100 A • Tai san ng~n han 91.740.718.724 88.862.794.692110 I rA , • kh • t d .A 4 8.272.952.732. len va cac oan irong uong tIen 4.699.514.747III 1. TiSn 8.272.952.732 1.399.514.747112 2. Cae khoan tuong duong tiSn 3.300.000.000120 II. DAu ttr tai chinh ng~n han 5.1 1.240.500 1.240.500121 1. Chung khoan kinh doanh 5.1.1 11.250.882 11.250.882 /;122 2. D1,fphong giam gia clurng khoan kinh doanh (*) 5.1.1 (10.010.382) (1O.oI0.382) ,.

<130 III. Cac khoan phai thu 78.279.351.163 80.754.795.739

!(131 1. Phai thu ella khach hang 6 115.607.379.882 120.430.378.250

132 2. Tra tnroc eho nguoi ban 7 5.101.595.890 5.101.595.890

136 6. Cac khoan phai thu khac 8 34.450.549.381 34.203.354.938~137 7. D1,fphong phai thu ng~n han kho doi (*) 9 (76.880.173.990) (78.980.533.339)

'~.; 140 IV. Hang t8n kho 3.846.069.769 1.869.314.222

141 1. Hang t6n kho 10 3.846.069.769 3.822.565.500

149 2. D1,fphong giam gia hang t6n kho (*) 12 (1.953.251.278)

150 V. Tai san ng~n hankhac 1.341.1 04.560 1.537.929.484

151 1. Chi phi tra tmae ng~n hl;ln 11.1 94.000.000 94.000.000

152 2. ThuS GTGT dUQ'ekhiutrir 210.952.668 407.777.592

153 3. ThuB va cae khoi'm khciepMi thu Nha nuae 12 1.036.151.892 1.036.151.892

200 B . Tai san dai hl.'n 97.548.522.731 104.432.711.435

220 II. Tai san c8 djnh 74.331.165.007 75.833.590.467

221 1. Tai san e6 dinh huu hlnh 14 55.259.588.076 56.740.006.545

222 - Nguyengia J22.904.337.014 J 22.477.607.923

223 - Gia trj hao man fuji kd (*) (67.644.748.938) (65.737.60/.378)

227 3. Tai san e6 dirih vo hinh 15 19.071.576.931 19.093.583.922

228 - Nguyengia 19.608.206.294 /9.608.206.294

229 - Gia tr! hao man fuji kd (*) (536.629.363) (514.622.372)

240 IV. Tai san do' dang dai hl.'n 823.614.676 823.614.676

242 2. Chi phi xily d\fllg co bim do dang 823.614.676 823.614.676..

250 V. Cac khoan dAu tu· tai chinh dai hl.'n 16.530.698.367 21.258.644.253

252 2. DAutu vao eong ty lien kSt, lien doanh 5.2.1 10.986.263.058 10.986.263.058

253 .3. DAutu gop v6n vao dan vi khae 5.2.2 6.500.000.000 11.500.000.000

254 4. D1,fphOng dAutu tai ehinh dai hl;ln(*) 5.2.2 (955.564.691 ) (1.227.618.805)

260 VI. Tai san dai hl.'n khac 5.863.044.681 6.516.862.039

261 1. Chi phi tra tmac dai hl;ln 11.2 314.520.046 410.212.889

262 2. Tai san thuS tIm nh~p hoiln ll;li 16 5.548.524.635 6.106.649.150

270 TONG CONG TAl SAN 189.289.241.455 193.295.506.127

Baocaonay phai dUQ'edQecling Ban thuyBtminhb{1O eao tai chinh hQ'PnhAt

Cong ty c6 ph§n LuongThuc Thuc Phfim Vinh Long Bao caotal chinh hop nhAtS6 38 duong2/9, phirong 1, TP Vinh Long, tinh Vinh Long cho kY ke toan ket thuc ngay31/03/2016Bang can dAikS toan hQP nh§t ( tiSp theo )

Thuy@tMas8 Chi tieu minh S8 cU8i k~ S8 ditu nam

NGUONVON300 C . Nil phal tra 197.233.688.226 191.846.892.463310 I.NQ'ngin han 196.301.872.460 190.900.203.738311 1. Phai tnl cho ngiroi ban 18 125.700.000 295.000

312 2. Nguoi mua tra ti~n tnroc 19 3.555.256.245 64.700.000

313 3. Thue va cac khoan phai n9P Nha nuoc 20 139.913.055 415.222.862

341 4. Phai tta nguoi lao d9ng 21 419.151.200 858.120.000

315 5. Chi phi phai tra 22 15.693.537.476 11.494.942.528

319 9. Cac khoan phai tra, phai n9P ng~n han khac 23 443.011.736 417.516.000

320 10. Yay va no thue tai chinh ng~nh!;ln 17,1 175.875.770.744 177.599.875.344

322 12. Quy khen thirong va phuclei 24 49.532.004 49.532.004

330 II. NQ'did han 931.815.766 946.688.725

337 7. Phai tra dai han khac 25 931.815.766 946.688.725

338 8. Yay va no thue tai chinh dai han 17.2

400 D . Ngu8n vAn chu so' htru (7.944.446.771) 1.448.613.664

410 I;Ngu8n v8n chii so' hfru 26 (7.944.446.771 ) 1.448.613.664 :7-411 1. V6n d~u nr cua cMsahCiu 119.599.820.000 119.599.820.000

;'1418 8. Quy d~u tu pMt tri~n 37.281.400.080 37.281.400.080

421 11. LQ'inhu~n sau thu~ chua phan ph6i (164.825.666.851 ) (155.432.606.416) F\1,

421a - LNST chua pMn ph6iluy k~ d~n cu6ikY tmac (155.432.606.416) (81.280.815.136) \~

421b - LNST chua pMn ph6ikY nay (9.393.060.435) (74.151.791.280) n-439 C. LQ'ifeh eoa e6 dong thi~u s8

.~

440 TONG C<)NG NGUON VON 189.289.241.455 193.295.506.127

Ph!;lmThi CAm Nhung

Ngum I~p bi~u

Phan NgQc Binh

K~ toan tmemg

Ngay 16 tMng 04 nam 2016

BaDcao nay ph<iiduqc dQccimg Ban thuyet minh bao cao tai chinh hqp nh~t2

Cong ty e6 phAn Luong Th"e Th"e Phim Vinh Long Bao cao talehinh hQ'I)nh~1se 38 d1!img2/9, phuimg I, TPVlnh Long, tlnh Vlnh Long choky k~ toan k~tthuc ngay 31/03/2016Bao cao kSI qui ho,t iJqng klnh doanh hQ1lnh,h

BAo cAo KET QuA HO~T DQNGKINH DOANHHOP NHATQuy 1 nam 2016

MllChi tlsu ThuySt Quy 1 nlim 2016 Loy k~ lir dfiu narn d~n cuAi ky

sA mlnh Niimnal: Nlim truoc Niimnal: Nam trurrc

01 1. Doanh thu ban hang va cung cApdjch vy 27 9.156.517.681 58.382.803.590 9.156.517.681 58.382.803.59003 2. Ole khoan giim trir doanh thu

10 3. Doanh thu thuiln v~ ban hang va cung cip djch vI} 27 9.156.517.681 58.382.803.590 9.156.517.681 58.382.803.59011 4. Gili vAnhang ban 28 9.131.813.767 54.877.380.829 9.131.813.767 54.877.380.82920 5. LQ'inhu~n gqp v~ ban Mng vii cung cil) djch vI} 24.703.914 3.505.422.761 24.703.914 3.505.422.761

21 6. Doanh thu hoar d<)ngtiti chinh 29 497.894.259 700.429.417 497.894.259 700.429.41722 7. Chi phi titi chinh 30 6.737.659.845 6.122.767.186 6.737.659.845 6.122.767.18623 Trong tl6 : Chi phlliii vay 4.507.162.258 5.568.888.568 4.507.162.258 5.568.888.56824 8. Chi phi ban hang 31 192.171.991 4.511.306.211 192.171.991 4.511.306.211

25. 9. Chi phiquan Iy doanhnghiep 32 2.394.932.445 5.162.628.163 2.394.932.445 5.162.628.163

30 10. LQ'inhu~n thuiln tir ho,t dqngkinh doanh (8.802.166.108) (11.590.849.382) (8.802.166.108) (11.590.849.382)j

31 11.Thu nMpkhac 33 6.308.060 2.040.926.004 6.308.060 2.040.926.004

32 12.Chi phikhac 34 39.077.872 956.727.349 39.077.872 956.727.349 ~~40 13. LQ'inhu~n khac (32.769.812) 1.084.198.655 (32.769.812) 1.084.198.655 -,45 14. Philn Iii (I~) trong cong ty lien kSt, lien doanh 35 I;

~50 15. TAng IQ'inhu,n ki toan trtro\'cthuS (8.834.935.920) (10.506.650.727) (8.834.935.920) (10.506.650.727)

51 16.Chi phi thueTNON hi~n Mnh 37.1

52 17.Chi phi thueTNON hoan lai 37.2 558.124.515 23.937.806 558.124.515 23.937.806

60 18. L.ti nhu~n sau thuS thu nh~l) doanh nghifll (9.393.060.435)(10.530.588.533) (9.393.060.435) (10.530.588.533)

61 18.1 LVi i,hllqll sail Ihuil cua cci tlong Ihiilu sci62 18.2 L(ri nhu(in sau Ihu€ cua Cong tyIII~ (9.393.060.435) (10.530.588.533) (9.393.060.435) (/0.530.588.533)

70 18. Lili CO' ban tr@nc6 phi~u 38 (785~ ~880~ ~785~ ~880)

PhanNg(,lcBinhKe toan tnr<'mg

!I~====

Phllm Thi cam NhungNguiYiI~pbi~u Tbng Giamdbc

Ngay 16 tMng 04nam2016

Bao cao nay p"ai duvc tlrc cling Bim I/IIIY€Imin" bao cao lai chinh "1lP nhdt

Cong ty c6 phan Luong ThlfC Thuc Phiim Vinh Long

S6 38 duong 2/9, phuong 1,TP Vinh Long, tinh Vinh LongBao caohru chuyen tien te hQY nhAt

Bao cao tal chinh hop nhfitcho ky k~ toan k~t thuc ngay31/03/2016

BAocAo LlfU CHUYEN TIEN T¢ HQP NHATQuy 1nam 2016

(Theo phuong phap gian tiep)

Miis6

Thuy€tminh

LOy k€ tir ddu nam din cu6i quy nayNarn nay Nam truo'c

(8.834.935.920) (10.506.650.727)

1.932.357.951 3.870.664.513

(4.325.664.741)

2.478.756 504.868.060

(164.438.301) (266.559.196)

4.507.162.258 5.568.888.568

(6.883.039.997) (828.788.782)

7.819.284.406 (202.428.450.880)

(23.504.269) (45.413.795.434 )

2.960.055.459 27.453.829.896

95.692.843 581.240.603

(308.567.310) (5.424.814.846),.~I

\690.000

.~

:"35.675.650

3.659.921.132 (226.024.413.793)

(1.790.843.636)

(32.769.812) 351.609.091

(2.170.000.000)

3.300.000.000 1.320.000.000

(778.654.200)

2.112.998.000

161.234.90 I 3.320.180.409

1.637.621.453 4.156.133.300

(1.724.104.600)

138.012.800.326

84.893.302326

Chi tieu

(1.724.104.600)

3.573.437.985

4.699.514.747

(9.520.769.600)

213.385.333.052

1.037.822.159

01

I. LIfO chuy~n ti€n tir hoat dOng kinh doanh

1.LQi nhu~n trlfo'c thu~

2. Di€u chinh cho cackhoan

- Khau hao TSCD

- Ole khoan dtr phong

- Lai, 16chenhI~ch ty gia h6i doai do danh gia lai cac khoan muctien t~CO'g6c ngoai t~

- Lai, 16tir boat d(\ng dfru ttr

- Chi phi Hiiyay- Cac khoan ddieuchinh khac

3. LQi nhu~n tir hogt dOng kinh doanh tmo'c thay dili v6n11mdOng

- Tang, giam cac khoan philitl1U

- Tang, giam hlmg t6n kho- Tling, giam eac khoan pMi tra (Khong ke liii yay phili tn1, thue.TNDN pMin(\p)

" Tling, giam chi phi tra tmac-Tang, giam chUng kMan kinh doanh

- Tien liii vay dii trA

- Thue TNDN dii nop

- Tien thu kMc tir ho:;ttdong kinh doanh

30

10.233.249.885

697.125

11.271.769.169

02

03

04

14,15

5,9

05

06

07

08

09

10

11

12

13

14

15

16

17 _Ti~n chi khac cho ho:;ttd(\ng kinh doanh

20 Luu cllllyin tiill tllllan tichO{lt;J(jngkillh .doanh

II.Llfu chuyen tien tir hO(lt dOng d§u tlf21 1.Tien chi de mua sam, xay d\l'llg TSCD va cac tili san dili h:;tnkhac

22 2. Tien thu tir tMnh Iy, nhm;mg ban TSCD vii cac tili sAndili h:;tnkMc

23 3. Tien chi cho yay, rnua cac cong C\lnq cua d<111vi kMc

24 4. Tien thu h6i cho yay, ban l:;ticac cong C\lnq cua d<111vi kMc

25 5. Tien chi diluhI gop v6n vilo dan vi kMc

26 6. Tien thu h6i dfru tlf gop v6n vilo dan vi kMc

27 7. Tien thu lai cho yay. c6 tlrCvii Iqi nhu~n duqc chia

30 Lu'Uchuyin liin Ihuan tit !!O{ltil(jng ilau'IIl'

III. Llfu chuy~n ti@ntir hO\lt dOng tai chinh

31 1.Tien thu tir pMt Mnh c6 phieu,nliM v6n gO'pcita chitsahihJ

32 2. Tien chi tra v6n gop cho cac chitsahtlu, mua l:;ticb phieu c.UaDN da phat Mnh

33 3. Tien thu tir di yay

34 4. Tien chi tra nq g6c vay

35 5.Tien chi tra nq thue tai chinh

36 6. C6 tlrC,Iqi nhu~n dii tra cho chitsahii'U

40 L,I'lIcllIlyill tiill tllIlall tic "o{lt il(jllgtiii cltillil

50 Llfu chuy@n ti@nthu§n trong ky

60 Ti@nva tlfo'ng drrO'ng ti@nd§u ky

61 Anh huang eua thay dbi ty gia h6i doai quy d6i ngo\li te

70 Tien vii trro'ng dlfo'ng ti@ncu6iIcy

14,15

. 19

17

17

26.2

4

Ph\lm Thi cAm NhungNguiJi l~p bieu

Ngay 16 thang 04 nllm 2016

PhanNgoe BinhK~ toantmang

Bao cao1ll1y phiii dU:(Jcapc cling Thuy€t tlllnl! bOocao tal chillhIwp nluil

Cfing ty c8 phAn Luong Thuc Thuc Ph§mVinh LongSo 38duong 2/9, Phuong 1,TPVL, tinh VInh LongThuy~t minhBao caotai chinh hqp nhit

, Ba~cao tal chinh hQ'PnhMcholey ke toan ket thuc ngay31/103/2016

THUYET MINH BAocAo TAl CHiNH HOP NHAT. .Qui 1nam2016

1. THONG TIN CONG TY

Cong ty C6 phan Luang thuc Thirc phamVinh ,Long ("Cong ty") la cong ty c6 phan duoc thanh l~pthea Lu~t Doanh nghiep cua Vi~t Nam thea Giay Chung nhan Dang ky Kinh doanh s6 1500170900do Sa K€ hoach va Dftu,tir Tinh Vinh Long dip ngay 29 thang 12 nam 2006, va cac Gilly chirng nhan

Dang ky Kinh doanh dieu chinh.

Cong ty da duoc niem y~t tai So Giao dich Chung khoan Thanh ph6 H6 Chi Minh k~ tu ngay 21thang 12 nam 2910,theo Quyet dinh s6 260/QD-SGHCM do Tong Giam d6c Sa Giao dich Chungkhoan Thanh pho Ho Chi Minh ky ngay 10 thang 12 nam 2010.

Hoat dOng chinh trong ky hi~n tl;licua Cong ty la mua ban luang th\)'c, th\)'c ph~m, nong lam sannguyen li~u; xayxat thoc ilia, daub bong g~o, san xuAtbOt tho, ban buon, banIe trong cac cira hangkinh doanh t6ng hQ'P,ho~t dOngkho Mi, mua ban thuc an gia suc, gia dm, va thUysan.

Cong ty co tr\!sa chinh dangkY t~i s6 38, Duang2/9, Phubng 1, Thanh ph6·VInh Long, Tinh VInhLong, Vi~t Nam. Cong ty co bay (7) chi nhauba cac tinh VInh Long, An Giang va Thanh ph6 C~nThO';va mQt(1) van phOngd~i di~naThanh ph6 H6 Chi Minh.

Cong ty co mQtcong ty con la Cong ty trach nhi~m hOuh~n luang th\)'cKien Nong ("KNC"). KNC 1acoi:J.gty trach nhi~m hOu h~ hai thanh vien dUQ'Cthanh.l~p thea Lu~t Doanh nghi~p cua Vi~t Namthea Gilly chUng nh~ Dang ky Kinh doanh s6 56111000839 do Sa K@ho~ch va D~u tu tinh KienGiang cApngay 31 thang 5 nam 2012, va cac GiAychUng nh~ Dang ky Kinh doanh diSu chinh. KNCco trl) so dangkY t~i Khu ph6 5, ApSu Nam, thi trAnHon £>At,huy~n Hon DAt,Hnh Kien Giang. Tl;lingay 31 thang 03 nam 2014, Cong ty n~m giG'60% phfuIv6n chUsa hOu cua KNC.

HO<.1tdOngchinh cua KNC la mua ban luang tlwc, thvc ph~m, nong lam san nguyen li~u. KNC dang

trong giai do~ truac hO<.1tdOng.

s6 lUQ'llgnhan vien cua Cong ty t~i ngay 31 thang 03 nam 2016 1:'169 (t~i ngay 31 thang 12 nam 2015

1a77).

.I~

'-£

2. CO SO TRiNH BAy

2.1 Chuan 11I(fC va chid{j ki toan ap d,!-Ifg

Cac bao cao tai chinh hQ'Pnhllt cua Cong ty dUQ'ctrinh bay bfuIg d6ng Vi~t Nam ("VN£>")phil hQ'Pvai Ch@do k@toan Viet Nam va Chu~n muc k~ toan Viet Nam s6 27 - Bao cao tai chinh va cacChuAnm\)'~k@toan Vi~t Nam ("CMKTVN") khac do BOTai chinh ban hanh thea:

.... Quy@tdinh s6149/2001lQf)-BTC ngay 31 thang 12 nfun 2001 vS viec ban hanh b6n Chu§n m\fC

K@toan Viet Nam (DQ't1);.... Quy~t dinh s6165/2002/QD-BTC ngay 31 thang 12 nfun 2002 vS viec ban hanh sau Chu~n m\)'c

K€ toan Viet Nam (DQ't2);.... Quy@tdinh s6234/2003/QD-BTC ngay 30 th:ing 12 nfun 2003 vS viec ban hanh sau Chu§n mllc

K@toan Viet Nam(Dqt 3);.... Quy~t djnh s612/2005/QD-BTC ngay 15 thang 2 nam 2005 vS vi~c ban Mnh sau Chu~n m\)'cK~

.toan Viet Nam(Dqt 4); va.... Quy~t dinh s6100/2005/QD-BTC ngay 28 thang 12 nam 2005 vS vi~c ban hanh b6n Chu~n l11\)'C

K@toan Viet Nam (DQ't5).

Thuy€t minh nay la m6t b6 pMn h(1JJthanh va phili aU"9'ca(Jccimg vo'iBiLO cao tui chillI! h9'P Ilhcit5

C?ng tyc6 phftn Luong Thuc Thuc Ph§m Vinh LongSo 38 duong2/9, Phirong 1, TPVL, tinh VInh LongThuy~t minh Bao cao Hti chinh hop nhM

Bao tao Hli chinh hQ]JnhMcho Icy kS toan kSt thuc ngay31/103/2016

2. CO SOTRiNH BAY (ti@ptheo)

Theo .do, ?angdin d6i ,k~ toan hop nl}ftt,bao cao k@tqua hoat di)ng kin? doanh hop nh~t, bao cao luuchuyen tien t~ hop nhat va cac thuyet minh bao cao tai chinh hop nhat diroc trinh bay kern theo vaviec sir dung cac bao c~o nay khong danh cho cac d6i nrong khong dune cung cftp cac thong tin v~cac thu tuc va nguyen tac va thong 1~ke toan tai Vi~t Nam va han ntra khong duoc chu dinh trinh baytinh hinh tai chinh, k@tqua hoat di)ng kinh doanh vahru chuyen ti~n t~ theo cac nguyen tic va thong

1~k@toan dUQ"cchftp nh~ ri)ng raia cac nu6c va lanh th6 khac ngoai Vi~t Nam.

2.2 Hinh thu'Csaki toan apdtprg

Hinh thuc s6 k~ toan dUQ"cap dl,lng cua Cong ty la NMt ky chung.

2.3 Nib, avki toanNien di) k@toan cua Cong ty ap dl,lng cho vi~c l~p bao cao tai chinh hqp nhftt tu ngay 01 thang 01 va

k@tthUc ngay 31 thang 12.

2.4 Dmrvi tiin t~ki toanCac bao cao tai chinh hqp nhiit dUQ"cl~p bfuIg dan vi ti~n t~ sir dl,lng trong k@toan cua C6ng ty 1<'1

VND.

2.5 01 sO' h{J'J1nlujtBao cao tai chinh hqp nhftt bao g6m bao cao tai chinh cua C6ng ty.va c6ng ty con cho ky k@toan k~t

thUc ngay 31 thang 03 nam 2016.

C6ng ty con dUQ"chqp nhftt toan bi) k~ tu ngay mua, la ngay C6ng ty thl!c sl! nim quy~n ki~m sm1tcong ty con, va ti@ptl,lCdUQ"chqp nhiit cho d@nngay Cong ty tlwc Sl! chiim d(rt quy~n ki~m soat d6i

v6i c6ng ty con. .

Cac bao cao tai chinh cua Cong ty va cong ty con sir dl,lng d~ hqp nhiit dUQ"c'l~pcho·cung mi)t ky k~

toan, va dUQ"cap dl,lng cac chinh sach k@toan mQi cach th6ng nh~t.

S6 du cac tai khoan tren bang can d6i k~ toan giua cac dan vi trong cung Nhom C6ng ty, cac khoanthu nh~p va chi phi, cac khoan lai ho~c 16 chua thl!c hi~n pMt sinh tu cac giao dich nQi bi) QUQ"c10;;ti

tru hoan toano.LQ"iich cua cac c6 d6ng thi~u s6 la ph§n lQ"iich trong Uii, hoi[tc 16, va trong tai san thuftn cua c6ng tycon kh6ng dUQ"cniim gift bai Cong ty va dUQ"etrinh bay rieng bi~t tren bao cao k~t qua ho~t Q(lng kinhdoanh hqp nhiit va dUQ"ctrinh bay rieng bi~t v6i ph§n v6n eM sa hO"ucua cac c6 dong cua cong ty my

trong ph§n v6n cM sa hO"utren bang can d6i k@toan hqp nhftt.

3. cAc CHiNH SACHICE ToAN CHUYEU

3.1 Tiin va tU'dng aU'mlg tiinTi~n va cac khoan tuang duang ti~n bao g6m ti~n m~t t;;tiquy, ti~n giri ngan hang, va cac khoan dftutu ngiin h;;tn co thai h;;tn,g6C kh6ng qua ba thang, co, tinh thanh khoan c~o, C? kha nanp chuy~n d6i d~dang thanh cae luqng tien xac dinh va kh6ng co nhieu rui ro trong chuyen doi tMnh tien.

3.2 Cackhoanplri'li tllUCac khoan phai thu dUQ"ctrinh bay tren cac bao cao tai chinh hqp nh~t theo gia tri ghi s6 cac khoanphai thu tu khach hang va phai thu khac sau khi ciin tru cac khoan dl! phOng dUQ"cl~p cho cac khoan

phai thu kho doi.

6Thuydt minh nay la m(5tb(5phQn h(1JJthilnh va phili awe a(Jcdmg vai Bao cao tai chinh h(1pnhdt

Cong ty c6 phAnLuong Thy'c Thuc PhAmVinh LongS638 duong2/9, Phuong 1,TPVL, tinhV-mh LongThuy~t minh Bao cae tid chinhhop nb§t

, Ba~clio tal chinh h9P ohAtchoIcy ke toan ket thuc ngay31/103/2016

3. cAc CHINH sxcn Kt·ToAN CHi! \'EU (ti~p theo)

3.2 Caekhoiin ptuii thu (tdp theo)

DI!phong no phai tim kho doi til@hien phan giatr] cua cac khoan phai tim rna C6ngty du ki~n kh6ngco kha nang thu h6i tai ngay k~t thuc ky k~ toano Tang hoac giam s6dir tai khoandir phong duochach toan vao chi phi quan ly doanh nghieptren bao cao ket qua hoat dQngkinh doanh hQ'Pnhat,

DI! phong phai thu kho doi dtroc l~p ~ho t~g kh?an no phai th? kho doi can ctr vao tu6i ng qua hl}."cua cac khmm ng ho~c dl! kien muc ton that co the xay ra, cl,Ithe nhu sau:

• £)6i vai ng phai tim qui h1;1nthanh toin:30% gii tri d6i vai khoan ng phai tim qua hl}."tir tren 6 thing den duai 1 nam.50% gii tri d6i vai khoan ng pMi thu qua hl}."tir 1 nam den duai 2 nam.70% gia tri d6i vai khoan ng pMi thu qui h1;1nill2 nam den duai 3 nam.100% gia tri d6i vm khoan ng pMi thu qua hl}."tir 3 nam tra len.

• £)6i vai ng pMi thu chua qua hl}."tlmnh toin nhung kho co kha nang thu h6i: can cu vao dl! kienmuc t6n th~t d@l~p dl! phOng.

3.3 Hangtim kho

Hang t6n kho dugc ghi nh~ thea gii th~p hon giCragii tMnh d~ dua m6i san phfun den vi tri va di@uki~n hi~n t~iva gia tri thu§n co th~ thl!Chi~n dugc.

Gia tri thuAnco th~·tiwc hi~n dugc la gii binuac tinh cua hang t6n kho trong di@uki~n kinh doanhblnh thuOng trlI'chi phiuactinh d~ hoan thanh va chi phi bin hanguactinh.Cong ty ip dl,lngphuong phip ke khai thuOng xuyen d~ h1;1chtoan hang t6n kho vai gia tri dugc xac

dinh nhu sau:

J,

'{

Nguyen v~t li~u, hang hoa vakhac

Thanh phim va san phim dadang

-chi phi mua hang dugc xac dinh thea phuong phapbinh quan gia quy@n.

- gia v6n nguyen v~t li~u va lao dQng tn,rc tiep cQngchi phi san xu~t chung co lien quan dugc phan b6dl!a tren muc dO h01;1tdOng blnh thuOng theophuong phap binh quan gia quy@n.

DI!phOng cho hang t6n kho

DI! phong cho hang t6n kho dugc trich l~p cho phAngia tri dl! kien bi tOntheltdo cac khoan suy giamtrong gia tri (do giam gia, hu hOng, kem phim chelt,16i thai v.v.) co th@xay ra d6i vm nguyen v~tli~u, thanh phfun, hang hoa t6n kho khac thuQcquy@nsahCrucua C6ng ty dl!a tren bfuIgchUnghQ'Plyv@Sl!suy giam gia tri t~i ngay ket thuc ky ke toin. .

S6 tang ho~c giam khoan dlJ phong giam giahang t6n kho dugc lwch toan vao gia v6n hang ban tren

bao cao ket qua ho~t dOngkinh doanh hQ'Pnhelt.

3.4 Tai sail cO ili,,1tTaj san c6 dinh hCruhloh va tai san c6 djnh vo hinh dugc th@hi~n thea nguyen gia trir di gia trj kh~u

hao IUyke va gia tri kh~u trir luy ke.

Nguyen gia tai san c6 dinh bao g6m gia mua va nhCrngchi phi co lien quan tn!c tiep den vi~c dua tai

san vao h01;1tdOngnhu dl,fki€n.

Cac chi phi mua sfun, nang dp va d6imai tai san c6 dinh dugc ghi tang nguyen gia clla tai,san va chiphi bao tri, sua chfi'a dugc h1;1chtoin vao bao cao ket qua h01;1tdOng kinh doanh hQ'Pnbat khi phat

sinh.

Thuyit minh nay Lam6t b9 phljn h(lJJthilnh va phdiQU-(1CQ{lC dmg vo; Baa cao tai clzinhit(1P nh6t7

C~ng ty c6 phfin Luong Thue Thuc PhAroVinh LongSo 38 duong2/9, Phuong 1,TPVL, tlnh VInh LongThuySt minh Ban cao tiii chinh hq-p nhit

, Ba~cao tai chinh hQ"PnhitchoIcy ke toan ket thuc ngayJ11103/2016

3. cAe cHINH sAcH KE ToAN cnn YEU (ti~p theo)

3.4 Taisa" enilinh (tidp thea)

Khi tai san ,c6 din? duoc ban hay th~ly, nguyen gia va gia tri khau hao hay giatr] khau trir IGyk~ducc xoa so va batky cac khoan Uii~onao phat sinh do thanhly tai san duoc hach toan vao bao caoket qua hoat dQrlgkinh doanh hop nhat,

Quy€nsudung ddt

QuyenSlr dung d~t duoc th@hien thea nguyen gia va duoc hach toan vao tai san c6 dinh vo hinh. Giatri quyen Slr d\ln~ d~t bao g6m gia mua va b~t ky chi phi nao pMt sinh trlJc tiep d€n vi~c bao dam

quyenSlr d\lng dat.

3.5 Klriiu Iraova khiiu tritKh,~uhao tai san C? djnh hGu ~inh va kh~u trir tai san c6 diOOvo hiOOduqc trich thea phuang phapkhau hao dubng thang trong suOtthai gian hGu dl,mguoc tinh Cllacac tai san OOusau:

Loai tai san c6 diOONha cira va v~t ki~n trucMay moe thi~t biPhuang ti~n v~ taiThi~t bi van phOngPhk m@mmay tiOOQuy@nsir d\l11gd~tQuy@nSlr d\lng d~t lfmdai

Theo diOOky, thOi gian hGu d\l11guoc tinh clla tai san c6 dinh va ty l~ kh~u hao va kh~u trir duqc xemxet l~i ooa.mdam bao rfuIgphuang pMp va thai gian trich kh~u hao va kh~u trir nh~t quan voi lqi ichkinh t~ dt,rki~n se tim duqctir vi~c su d\lng tai san c6 diOO.

S6nam10 - 2507 - 12

1003 - 08

0839 - 50

I.'.\Al

3.6 Chiphi iii vayChi phi di yay bao g6m llii ti@nyay va cac chi phi khac pMt sinh lien quan trt,rcti~p d~n cac khO~1llyay clla Cong ty va duqc h~ch toan vao chi phi pMt sinh trong kyo

Trubng hqp chi phi di yay lien quan trlJc ti~p d~n vi~c d~utuxay dl,fllghoi;lcsan xu~t tai san do dangck co mQtthai gian dll dai (tren 12 thang) d~ co th~ dua vaoSlr d\lng thea m\lc dich dinh truoc hoi;lc

ban thi chi phi di yay nay duqc v6n bOa.

D6i voi cac khoan v6n yay chung trong do coSlr d\lng cho.ml,lc dich d~u tu xay dl,fllghoi;lcsan xu~ttai san do dang thi chi phi di yay v6n bOaduqc xac diOOthea ty l~ v6n bOad6i voi chi phi IGyk~ binhquiin gia quy@npMt sinh cho vi~c d~utu xay dt,rngcaban hoi;lcsan xuftt tai san do. Ty l~ v6n hoaduqc tiOOthea ty l~ llii su~t binh quan gia quy@nCllacac khoan yay chua tnl trong nam, ngo~i trir cackhoan yay hqp OO~tbi~t ph\lc V\lcho ml,lcdich hiOOthanh mQttai san C\lth~.

3.7 Chiphi tra (nrue

Chi phi tra truoc bao g6m cac chi phi tra truoc nglin h~Iiho~c chi phi tra truoc dai h~ tren bang cand6i k~ toan hqp ooit va duqc phiin be, trong khoang thai gian tra truoc hoi;lcthai gian cac lqi ich kinh

t~ tuang (mg duqc t~o ratir cac chi phi nay.

Cae lo~i chi phi sau day duqc h~ch toan vao chi phi tra tru:&cdai h~n d@phiin be,vao bao cao k~t qua

ho~t dQngkinh doarlh hqp OO~t.

... Chi phi thue tra woc bao g6m chi phi thue ddt va thue cua hang tra truoc nhi@unam thea cachqp d6ng thue ho~t dQngva duqc phiin be, thea thai gian thue;

... Cong C\l,d\lng Cl,lsan xufit dimg tren 1 nam co gia tri Ion.

~ Chi phi khac duqc phiin be, tir 2 d~n 3 nam vao bao cao k~t qua ho~t dQngkiOOdoanh hQpnhk. .

8Thuydt minh /uIYialIl(it b(iph4n hpp thanh va phGi aU(Jeape eung v6iBilO CliO tai ehinh h(Jpnhdt

C~ng ty c6 phftn Luong Th\l'c Thuc PhAmVinh LongS6 38 duong2/9, Phuong1, TPVL, tinh Viuh LongThuy€t minh Baocaotii chinh hep nh~t

Bao cao tai chinh hop nhMehoky k€ toan k€tthuc ngay311103/2016

3. cAc CHINH SACH KEToAN CHU YEU (ti~p theo)

3.8 DOu ttr vaocdc cting ty lie" kJtCac k1.10andc1utu vao die cong ty lien k~t duoc hop nhfit theo phuC!'Ilgphap v6n chusa hiru. Cong tylien ket la cong ty rna trong do Nhom Cong ty co anh huang dang ke nhung khong phai la cong ty conhay eOl}g!y lien doanh cua Nhom ~ong ty. Thong thuong, Nho,m Cong tydiroc eoi la co anh huangdang ke neusahiru tir tren 20% quyen bo phieua don vi nhandau nr.

Theo phirong phap v6n chusa huu, khoan dc1unr duoc ghi nhan ban dc1utren bang can d6i k~ toanhqp nhfit gifra nien dQthea gia g6e, sau d6 duqe di~u ehinh theo nhung thay d6i eua phc1nsa hfiu euaCong ty trong tai san thuc1neua eong ty lien k~t sau khi mua. Lqi th~ thuong m<.1ipMt sinh duqe pIlancinh trong gia tri con l<.1ieua khoan dc1uto' va duqe phan b6 trong khoang thai gian muai(10) nam.Bao eao ket qua hO(;1tdQngkinh doanh hqp nhfit phan anh phc1nsa hOUeua Nhom Cong ty tir ket quahO(;1tdQngkinh doanh eua eong ty lien ket sau khi mua.

Phc1nsahOUeua Cong ty trong lqi nhu~(16) eua cae eong ty lien ket sau khi mua duqe phan anh trenbao cao ket qua kinh doanh hqp nhAtva phc1nsahfiu eua Cong ty trong thay d6i sau khi mua eua caequy dl! trfr eua cae eong ty lien ket duqe ghi nh~n vao cae quy dl! trfr. Thay d6i lily k~ sau khi muadUQ'edi~u ehinh vao gia tr! con l(;1ieua khoan dc1utu vao eong ty lien ket. C6 tlre nh~n dUQ'etir caeeong ty lien k~t dUQ'edn trir vao khban d~utuvao cae eongty lien k~t.

Cae bao cao ffii ehinh eua cae eong ty lien k~t dUQ'el~p cling ky voi cae bao eao tai ehinh hqpnhAteua Nh6m Cong ty va str dVng cae ehinh saeh k~ toan nhAtquan. Cae di~u ehinh hqp nhAtthich hqpda dUQ'eghi nh~ d~ bao dam cae ehinh saeh k~ toan dUQ'eap dl,mgnhAt quan voi NhOm Congtytrong truemg hqp ec1nthiet.

3.9 DOu ttl' e1,{mg kllOall va cac kllOal'dOu ttl'klttic

D~u tu ehtrng khoan va cae khoan d~utukhae dUQ'eghi nh~n thea gia mua thl!c t~. DI! phong duqcl~p cho vi~c giam gia tri cua cac khoan d~u tu co th~ chuy~n nhuQ'llgduqc tren thi truemg vao ngaykSt thuc ky kS toan tuong trng voi cbenh l~ch gili'agia g6c cua c6 phiSu voi gia tri thi truemg t<.1ingaydo theo hUOngdful cua Thong tu s6228/2009/TT-BTC do BO Hi ~hinh ban hanh ngay 7 thang 12nam 2009 va Thong tu s689/2013/TT-BTC do BQ Hi chinh ban hanh ngay 28 thang 6 nam 2013.Tang hoi,icgiam s6 du tai khoan dl! phong duQ'ch<.1chtoan vao chi phi hh ehinh tren bao cao kSt quahO(;1tdong kinh doanh hqp nhit.

3.10 Cac kllOallpMi Ira va chi p/ri triel, trtl'o'c

Cac khoan phai tra va chi phi trich truae duQ'cghi nMn eho s6 ti~n phiii tra trong tuong lai lien quand~n hang hOava diehV\J illnh~ duQ'Ckhong phV thuoc vao vi~e Cong ty da nh~ duqe hoa don cuanM cung cAphay chua.

3.11 Cac khoand" pltimg

Cong ty ghi nh~ dl! phOngkhi c6 nghlaVl,l nQ'hi~n t<.1ila kSt qua cua mot Sl!ki~n da xay ra trong quakh(r. Vi~c thanh toan nghla vVnQ'nay co th~ se dfuldSn Sl!giam sut v~ nhfrng lQ'iich kinh ts va Congty co the dua r~ duqc mot uac tinh dang tin c~y v~ gia tri eua nghlaVl,l nQ'do.

3.12 Cac Ilgltiep vu bdllg Ilgo(li teCac nghi~p v\t phat sinh b~~g cac don vi ti~n t~ khae vai don vi ti~n t~ kS toan cua Cong ty (VND)duQ'ch<.1chtoan theatY gia thl!e tS t<.1ithai ~i~m phat s~nh giao dich cua ngan ~ang thuffi!-gm<.1inoiCong ty c6 nghi~pVl,l pMt sinh. T<.1ingay ket tMc ky ke toan, cac khoan mvc tien t~ co goc ngo<.1it~dUQ'edanh gia l<.1itheotY gia mua vao cua ngan hang thuong m<.1inoi Cong tyrna tai khoan t<.1ithaidi~m nay. TAtcci cac khoan chenh l~chtY gia thl!c t~ pMt sinh trong ky va chenh l~ch do danh gia l<.1is6 du ti~n t~ co g6c ngo<.1it~ cu6i nam duQ'Ch<.1chtoan vao bao cao ket qua hO<.1tdong kinh doanh hqpnhit.TY gia str dvng de qui d6i 1<.lithai diem ngay: 31112/2015: 22.443VND/USD

31103/2016: 22.260 VNDIUSD

Thuyil minh nay la mplb9phtjll h9]Jthallhva pluii aU(1ca(!ccimg vai Bao cao tai chinh h(Jp illicit 9

C~ng ty c6phAnLuong Th\l·cTh\l·c Phiim Vinh LongSo 38 duong 2/9, Phuong 1,TPVL, tinh Vinh LongThuy~t minh Bao caoti'ti chinh hep nhit

Bao clio Hli chinh hO]1nhl1tcho leY ke toan ket thuc ngay 31/10312016

3. .CAC CHiNH SACHKE TOAN CHU YEU (ti€p theo)3.13 Lui tren m6i capltiiu

Lai co ban tren rn6i c6 phieu duoc tinh bang each chia loi nhuan sau thu@phan b6 cho c6 dong sohtruc6 phieu ph6 thong cua Nhom Cong ty cho s6 hrong binh quan gia quyen cua s6 c6 phieu ph6 thong

dang luu hanh trong kyoLai suy giam tren c6 phieu ducc tinh bang each chia loi nhuan sau thuS phan b6 cho c6 dongsa htruc6 phi@uph6 thong cua Nhom Cong ty (sau khi da dieu chinh cho c6 nrc eua c6 phieu uu dai co quyenchuyen d6i) cho s6 luqng binh quau gia quyen cua s6 c6 phi@uph6 thong dang lun hanh trong ky vas6 luqng binh quau gia quyen eua c6 phiSu ph6 thOngse duqc phat banh trong truOng hqp tfttcci caec6 phi@uph6 thOngtiern nang eo tac dQngsuy giam deu duqc ehuy@nthanh c6 phi@uph6 thong.

3.14 PM;1f cilia /(fi nlluq.1f

Lqi nhu~n tlmk sau thuS tlm nMp doanh nghi~p eo th@duqc chia cho cac c6 dong khi duqc B~i h<)ie6 dong phe duy~t va sau khi da trich l~p cac quy dlJphOng thea Bieu l~ eua Cong ty va cae quy dinh

cua pMp lu~t Vi~t Narn.

3.15 Glti nltq.n doanlt tllU

Doanh thu duqc ghi nh~ khi Cong ty co kha nang nh~ duqe cac lqi ich kinh t@co th@xae dinh duQ'cm<)tcach eh~c ch~. Doanh thu duqc xac dinh thea gia tri hqp ly cua cac khoan da thu ho~c se tlmduqc sau khi tru di cae khoan chi@tkhftu thuang rn~i,·giarn gia hang ban va hang ban bi tra l~i.OlC

dieu ki~n ghi nh~ C\l th@sau day cfing phai duqc dap ung khi ghi nh~ doanh thu:

Doanh thubim himg

Doanh thu ban hang duqc ghi nh~ khi phk IOnrui ro va lqi ich g~n lien voi vi~c so hOu cung nhuquyen quan 1yhang hoa, thanh phfun do duqc chuy@ngiao cho nguai mua, thuang la trung voi vi~cchuy@tlgiao hang hoa, va khong con tbn t~i y@ut6 khong ch~c ch~n dang k~ lien quan d@nvi~c thanh

toan tien, chi phi kern theo.

Doanh thu cung cdp dichV!1 ;)

Doanh thu duqc ghi tlh~ khi dichV\l hoan thanh va khi khong con nhilng y@ut6 khong ch~c ch~ndang k@lien quan d@nvi~c thanh toan tien ho~c chi phi kern theo. Truang hqp dichV\l duqc thlJc hi~ntrong nhieu ky k@toan thi doanh thu duqc ghi nMn can cu vao ty l~ dichV\l hoan thanh t~i ngay k@t

thuc ky ke toano

TiJn [iii

Doanh tlm duqc ghi nh~ khi tien lai pMt sinh·trencaso d6n tich (co tinh d@nlqi tuc rna tai san deml~i) tm khi kha nang tlm h6i tiSn lai khong ch~c ch~.

cd tuc va h/i nhuQndU(jcchia

C6 tuc va lqi nhu~n duqc chia duqc ghi nh~ khi Cong ty duqc quYSnnh~ c6 tuc ho~c lqi nhu~n tuvi~c gop v6n. Hqp nhM c6 tuc nh~ bfuIg c6 phiSu khOng ghi nh~ vao thu nh~p rna chi thea doi s6

luqng tang them.

3.16 Thui

Thu§ thu nhQphi?n hGnh

~~~~~~~~~~~~~~~~.~~~~

chenh l~chso voi lqi nhu~kS toanhI do dieu chinh cac khoan chenh l~ch t~rn thai giua thue va ketoan, cac chi phi khong duqc tru cung nhu dieu chinh cac khoan thu nh~p khong phai chiu thuS va cac

khoan 16duqe chuy@n.

Thuyit minh nay ta m(it b(iphtjn h9P thanh va phiii atf(1ca9Ccimg v6i BilOcaa tai chinh h9P nhdt10

C?ng ty c8ph§n Lurrng Thuc Thuc Phftm Vinh LongS6 38 duong 2/9, Phuong 1, TPVL, tinh VInh LongThuy~t minh Bao cao tai chinh hep nh§t

, Ba~ cao tai chinh h(lP nhAtcho ky ke toan ket thuc ngay31/103/2016

3. cAc cHiNH SACH KE TOA.N CHiJ YEU (tiep tbeo)

3.16 Thui (tiip thea)

Thud thu nhdp hien hanh (tiip thea)

T~i s,an thuS t?u nhap va th,!S tim nhap phai n(>p choIcy hien hanh va cac ky tnroc duoc xac dinh bingso tien du kien duoc thu hoiillhoac phai n(>p ehoC(J quan tIm@,dua tren cac mire thue su~t va cac

luat thue co hieu hrc dSn ngay kSt thucIcy kS toano

TImS th,! nhap hien hanh dirocghi nhan yao bao cao ket qua hoat d(>ngkinh doanh hop nh~t ngoaitrir tnronghqp thue thu nh~p pMt sinh lien quan den m(>tkhoan m\le dugeghi thfuIg VaGv6n eM s6 hGu, trong truOnghqp nay, thuS thu nh~ hi~n hanh cling duge ghi nh~ t'n,reti@pVaGv6n eM s6 hGu.

Cong ty ehi duge bli tru cae tai san thue thu nh~p hi~n hanh va thuS thu nh~p hi~n hanh phai tni khiCong ty co quy~n hqp pMp dugc bU tru giua tai san thuS thu nMp hi~n hanh vai thuS tim nh~p hi~nhanh phai n(>p va Cong ty dlf djnh thanh toan thuS tim nh~p hi~n hanh phai tra va tai san thue thu

nh~p hi~n hanh trenC(J s6 timAn.

Thui thu nh(lp hoan lc;ti

Thue thu nh~p ho~ l~i duge xae dinh eho cae khoan ehenh l~ch t~m thai t~,ingay kSt thUe ky k@toanglua C(J s6 tinh time thu nh~p cua cae tai san va ng phai tra va gia tri ghi so eua chUng eho mve dich

l~p cae bao cao tai ehinh.

Thu@ tim nh~p hoan l~i phiii tra duge ghi nh~ eho t~t ea cae kho~n chenh l~eh t~m thai ehiu tim@,ngo~i tru time thu nh~p hoan l~i pbiii tra pMt sinh tu ghi nh~n ban dau eua m(>t tai san hay ng phiii tratu m(>t giao djeh ma giao dieh nay kh6ng coiinh huang den 19i nhu~ ke toan va 19i nhu~n tinh thuS

tim nMp (ho~e 16 tinh thuS) t~i thai di~m pMt sinh giao dieh.

Tai sim thuS thu nh~p hoan l~i dn duge ghi nh~ eho t~tca cae chenh l~eh t~m thai duve kh~u trlr,gia trj duge khdu tru ehuy~n sang cac ky sau eua cae khmln 16 tinh thuS va cae khoanUti dai tlmSchua su d1}llg, khi eh~e ehk trong tuang lai se coIgi nhu~ tinh thuS d~ SITdVng nhUng ehenh l~cht~m thai duve kh~u trir, cae khoan 16 tinh thuS va caeUti dai thuS chua SITdvng nay, ngo~i trLr tai santhue hoan l~i phat sinh tu ghi nh~n ban dftu eua m(>t tai san ho~e ng phai tra tLrm(>t giao dieh ma giaodich nay kh6ng coiinh huang dSn Igi nhu~ kS toan va 19i nhu~ tinh thuS tlm nh~p (ho~e 16 tinh

thuS) ~i thai di~m pMt sinh giao dich.

Gia tri ghi s6 eua tai san thuS thu nh~p doanh nghi~p h03n l~i phai dugc xem xet l~i vao ngay k@tthUeky kS toan va phai giam gia tri ghi s6 ella tai san thue tim nh~p hoan l~i den mtre bao dam chae chanco du 19i nhu~ tinh thuS eho phepIgi ich cua m(>tphftn ho~c toan b(> tai san tlmS thu nh~p hoan l~iduge sITd\lng. Cae tai san thuS thu nMp doanh nghi~p hoan l~i chua duQ'c ghi nh~ntwac day dugexem xet l~i VaG ngay kSt thUe ky kS toan va dugc ghi nh~ khi ch~c chk co duIgi nhu~ tinh thuStrong tuang lai dS co thS su d"mg cac tai san thuS tim nh~p hoan l«;1iehua ghi nh~ nay.

Tai san thuS th!J nh~p ho8.o l«;1iva thuS tim nh~p ho8.o 1~ phai tra dugc xae dinh theo tim@su~t dv' tinh seapdl,mg cho Icy kS toan kill tai san dugc thu h6i hay ng phiii tra dugc tIlanh toan, dlfa tren cac muc thuS su~t

va lu~t timS co hi~u life vao ngay kSt tilUCIcy kS toano

ThuS tim nh~p ho8.o l«;1iduge ghi nh~ vao bao cao kSt qua hO«;1td(>rigkinh doanh hqp nh~t giu'a ngo«;1itrLrtruoog hqp timS tim nh~p pMt sinh lien quan dSn m(>tkhoiin mvc duge ghi thfuIg vao v6n chu set huu,trong truOng hqp nay, thuS tIm nh~p ho8.o l«;1icung dugc ghi nh~ trlfc tiSp VaGv6n cM s6 hUu.

C6ng ty chi dugc blitrlr cac tai san timS tim nh~p ho8.o l«;1iva tImS thu nh~p ho8.o l«;1iphiii tra khi C6ng ty coquy~n hqp phap duge bU trLrgiuatiii san thuS thu nh~p hi~n hanh vai thuS thu nMp hi~n hanh phai n(>pvacac tai san timS thu nh~p ho8.o l«;1iva timS tim nMp ho8.o l«;1iphai tra nay lien quan t01 timS tIm nh~p doanhnghi~p dugc quan ly bai cling m(>tco quan tImS, ho~c kili C6ng ty dlf dinh tIlanh toan tImS tIm nMp hi~nhiinh phai tra vatiii san thuS thu nh~p hi~n hanh tren cO s6 thuAn ho~e thu hili tai san d6ng thai vai vi~ethanh toan ng phiii tra trong tung ky tuang lai khi cae khoan tr9ng ySu eua thuS thu nh~p ho8.o l«;1iphai tra

ho~e tili san thuS tIm nh~p ho8.o l«;1idugc tilanh toan ho~c thu h6i.

",

Thuy€t minh IItlYia mrt br phijn hr;p thanh va phili uU(1Cu(Jccilllg vai BilO cao tili chinh h(J'pnluitII

Cong ty c6 ph§n Luong Th\l'c Thuc Pham Vinh LongS638 duong 2/9, Phirong 1,TPVL, tinh Vlnh LongThuy~t minh Bao cao Hli chinh hQ'pnh~t

Bao do tai chinh hQ'Pnh~tcho leY ke toan k6t thuc ngay31/103/2016

3. cAc cHiNH SACHKE ToAN CHUYEU (ti@ptheo)

3.17 CongC{l tai chinb

CongC1,l tai chfnh - Ghi nhdn ban ildu va trinlt bay

Tai san tai chinhTheo Thong to' s6 210/2009/TT-BTC huang dful ap dung Chuan muc Bao cao Tai chinh Quoc t~ v~trinh baybao cao tai chinhva thuyet minh thong tin d6i vcicong cu tai chinh ("Thong to'210"), taisan tai chinh duoc phan 10~imQt each phil hop, cho muc dich thuyet minh trong cacbao caotai chinhhop nhllt, thanh tai san tai chinh duoc ghi nhan theo gia tri hop ly thong qua bao cao k~t qua hoatdQngkinh doanh hop nhllt, cac khoan cho vay va phai thu, cac khoan d~u to' giO'd~n ngay dao lwn vatai sim tai chinh sfu1sang d~ ban. Congty quy~t dinh vi~c phfin 10~icac tai san tai chinh nay t~i thai

di~m ghi nh~n l~n d~u.T~i thai di~m ghi nh~ lk d~u, tai sim tai chinh duQ'Cxac dinh theo nguyen gia cQngvai chi phi giao

dich tn,rcti~p co lien qUaIl.Cac tai san tai chinh cua Congty bao g6m ti~n, cac khoan tuang duang ti~n, cac khoan ti~n g(ri ngimh~, cac khoan phai thu khach hang va cac khoan phai tIm khac.

N(Jphai tra tai chinhNQ'pbai tra tai chinh theo ph~m vi cua Thong to'210, cho m\lc dich thuy~t minh trong cac bao cao taichinh hqp nhilt, duQ'cphan lo~i mQtcach phil hqp thanh cac nQ'phai tra tai chinh duQ'cghi nh~n thongqua bao cao k~t qua ho~t dQngkin11doanh hqp nhllt, cac khoan nQ'pMi tra tai chinh duQ'cxac djnhtheo gia tri phan b6. Cong ty xac djnh vi~c phan lo~i cac nQ'phai tra tai chinh thai di~m ghi nh~l~il

d~u.Tllt ca nQ'pMi tra tai chinh dUQ'cghi nh~ ban d~u theo nguyen gia cQngvai eac chi phi giao dich tr~rc

ti~p co lien quan. .

NQ'phai tra tai chinh cua C6ng ty bao g6m cac khoan phai tra nguai ban, cac khoan phai tra khac, nQ'

va vay.

Gia trf sau ghi nh4n Idn ildu

Hi~n ~i kh6ng co huang dfulv~ vi~c xac dinh l~i gia tri cua cac cong cv tai chinh sau ghi nh~ ban d~u.Do do gia tri saugIn nh~ ban d~u cua cac cong C\ltai chinh dang duQ'cphan anh theo nguyen gia.

Bu trir cac congC1,l tai chinh

Cac tai san tai chinh va nQ'pbai tra tai chinh dUQ'cbtl triI va gia tri thuk se dUQ'ctrinh bay tren bangcan d6i k~ toan hqp nhfit n~u, va chi n~u, Congty co quy~n hqp pllap thi hanh vi~cbtl triI cac gia trida duQ'cghi nh~n nay va co y dinhbtl triI tren CO' sa thuk, ho~c thu duQ'ccac tai san va thanh toaDnQ'

phaitra d6ngthb'i.

3.18 Bao caob(Jph~1lNhOmCongty Iva ch9n cac bi) ph~ theo lInhVl,fC kinh doanh la bi) ph~ bao cao chinh y~uvi rui [0 va tysufitsinh 1mcua NhomC6ngty bi tac dQngchu y~tibai nhO'ngkllac bi~t v~ san phfunva dich vv do NhomC6ngty cung clip. Cac ho~t dQngkinh doanh cua Nhom Congty dUQ'ct6 chlrc va quan ly theo tinh chftteua san phk va dichV\l do Nhom Congty tung cfipvai m6i mQtb(i ph~ la m(it dan vikinh doanh chi~nluQ'ccung cftpcac san phk kMc nhau va plwcV\l eac thi truOngkllac nhau.

Nhom C6ngty chUy~uho~t de>ngtrong lInhvvc g~o,tk,bao bi, thuy san va djch vv·

Gia ap dVng cho cac giao dichgiO'a cac be>'ph~ dUQ'cxac dinh tren co sa khach q~an tuang tv' nhuvai cac ben thfr ba. Doanh thu, chi phi vaket qua kinh doanh cua cac b(i ph~ bao gam cac giao dichgiO'acac b(i pMn. Cac giao dich nay duQ'C10~itriI khi l~p bao cao tai chinh hqp nhftt.

. Thuydt minh lillyLa mpt h¢ pllljn h(1pthimh va phili au(J'ca(lc Gilligvai Baa cao tai chinh h(Jpnhdt12

Cong ty c6 ph~n Luong Thuc Thuc Ph§mVinh LongS638 duong 2/9, Phuong 1,TPVL, tlnh Vlnh LongThuySt minh Bao cao tai chinh h'lP nhAt

Bao cao tai chinh hop nhfitchoky k~toank~tthuc ngay31/103/2016

Nhom Cong ty hoat dong trong mot khuV\l'C dia ly la Vi~t Nam.3. cAc CHiNH SACHICEToAN CHUYEU (ti@p theo)

3.19 Ben lien quanCac ben duoc coi lei.lien quan neu mot ben co kha Dangkiem soat hoac coanh hirong dangke d6i voiben kia trong viec ra quyet djnh cac chinh sach tai chinh va hoat dQng.Cac ben cling duoc xemla benlien quan nSu cung chiu sir ki~m soat chung hay chiu anh huong dang k~ chung.

Trong viec xem xet m6i quanM cua cac ben lien quan, ban chftt cua m6i quanM duoc chu trong

nhieu hon hinh thirc phapIfGiao dich voi cac ben co lien quan trongky diroc trinh bay(J thuyet minh s6 39.

Thuyh minh miy Ia m(5tb(5ph(in h(1fJthanh va phdi aU(Jca(Jccimg vai BilO cao tMchinh h(Jpnhcit13

Cong ty c8phin Luang Thuc Thue Ph§m Vinh Longs6 38 duang2/9, phirong 1, TP Vinh Long, tinh Vinh LongThuy~t minh Bao cao tai chinh h9)J nhAt (ti~ptheo) .

Bao cao tal chinh hQ'pnh~tchokY k~ toan k~t thuc ngay31/03/2016

4. TIEN vA cAc KHOAN TUaNG DUONG TIEN sa dAu Dam

+ VNDTi~n glri ngan hang

+ VND. +USD

Cac khoan tuong duongti~n

- tu«giri IcY han3thangmy xu6ng

CQng

sa cuai ky

180.336.866180.336.866

8.092.615.8667.914.331.333

178.284.533

160.685.500J 60.685.500

1.238.829.247787.177.207

451.652.0403.300.000.0003.300.000.000

8.272.952.732 ===4;,;,;.6=9=9.;,;5=14;,;,;.7=4=7

Thuyet rninhnayla mQtbQphan hopthanhva phaidUIlC doc cung v6iBao caotai chinh hop nh§.t 14

Cong ty cAphin Luong Thuc Thuc Ph~m Vinh LongS6 38 duong 2/9, phirong 1, TP Vmh Long, tinh Vinh LongThuyet minh Bao cao tai chinh rH~ng(ti~p theo)

Bao cao tid chinh hQ'Pnhit

cho ky k@toan k@tthuc ngay 31/03/2016

Gia g6c

s6 cu6i IcyGia tr] hQ'Ply Gia g6c

s6 diu nam

Gia tr] hQ'Ply Du pheng

5.cAc KHoAN DAu TUTM CHiNH5.1 Diu tir tili chinh ngin han

Du phong

5.1.1 Chtmg khodn kinh doanhvao caphieu

11.250.882 1.240.500 (10.010.382) 11.250.882 1.240.500 (10.010.382)

11.250.882 ====1.=24=0=:.5:=0::0===(~10=.=01=0=.3=82~)===1=1=.2=50=;8:::8=2=====1=.2=40;;:.5=0:=0====(1:::0=:.0::::1=0.=38:::2::)Cqng

(*) Chi ti@tdiu tu ng~n han vao c6 phieu:

Tenclnmg khoancephieu Congty CP CK Bao Vi~tcsphieu NHTMCP Sii Gon-Hi NQi

CQng

se cu6i Icy

S6lllQ1lg

s6 diu nam

Gia tri S6luQ1lg Gia tri

6081

8.162.5003.088.382

6081

8.162.5003.088.382

141 11.250.882 141 11.250.882

Cac c6 phieu tren dang duoc giao dich tren thi tnrong clnrng khoan t~p trung HASTC.

Tinh hinh biSn dong du phong giam gia diutu ng~n han nhu sau:

S6 diu namTrich l~p b6 sungHoannh~ps6 cu6i Icy

Luj k~ til' diu Dam d~Dcu6iIcyNam nay Nam trlfCYC

(10.010.382) (9.778.782)

(10.010.382) (9.778.782)

Gia g6c Gia trj ghi sAo

s6 cu6i Icy s6 diu nam

Gia g6c Gia trj ghi sa

5.1.2TiJn gUi coky h{ln tren 3thango o

Thuy~t nunhmiy 1alTI(ltb(l ph~n hgp thinh va phaidlT~C dQc cimg v6i Bao cao tai chinh hQ"Pnh~t15

sscuAi Icy sA diu nam

Gia gAc Gia trj hQ'PIi DV ~hOng Gia g6c Gia trj h2'EIf DV phong

Cong ty TNHH thuong mai Sai10.986.263.058 10.986.263.058 10.986.263.058 10.986.263.058

Gon - Vinh LongCona 10.986.263.058 10.986.263.058 10.986.263.058 10.986.263.058

• b

Cong ty c6 phin Luong Thuc Thuc Phftm Vinh LongS6 38 dirong 2/9, plnrong 1, TP Vinh Long, tinh Vinh LongThuyet minh Bao cao tai chinh rieng (ti~~ theo)

Bao cao tai chinh hop nh§t

cho ky k6 toan k6t thuc ngay31103/2016

5. cAc KHoAN IlAD TU T AIcatxu (ti~p theo )

5.2 DAunr dili han5.2.1nliu tu:VIlO ding ty lien doanh, lienkit

Lily k6 tinh hinh bi6n d9ng khoan dAutu vao congty lien k6t d6n cu6i ky k6 toan:sA cuAi Icy

Gia tr] Ty I~sir hfru

s6 dAu namGia tr] Ty I~ sir hfru

Cong ty TNHH thuong mai SaiGon -Vinh Long- Gia g6c khoan adu tu

- Phdn gid tri tang them do hap nhd.tthea phu07lgphilp v6n chit s6' htru BCTC ngay 3111212015

CQng

10.986.263.0585.25 0.000.000

26,25% 10.986.263.0585.250.000.000

26,25%

5.736.263.05810.986.263.058

5.736.263.05810.986.263.058

Gia g6c dAutuPh§.n lily kS 19inhu~n sau khi mua

C6ruc danh~CQng

Luy k~ til' diu nam d~n cuAiIcyNam nay Nam tnrac

5.250.000.000 5.250.000.000

24.456.498.440(18.720.235.382)

10.986.263.058

21.876.737.958(14.911.377.467)

12.215.360.491

Cong ty TNHH thuang m?i Sai Gon _VInh Long ("SVL") la cong ty trach nhi~m hfru h?n hai thanh vientra len dugc thanh l~p theo lu~t Doanh nghi~p cua Vi~t

Nam theo giay chUng nh~n dangky doanh nghi~p s6 1500412758 do Sake ho?ch va dAutu tinh VInh Long cap ngay 19 thang 03 nam 2004 va cac giay chUng

nh~n dangky kinh doanh di~u chinh. Congty da dAutu vao SVL 5.250.000.000 VND, tuang duang 26,25% v6n di~u l~. SVL c6 tl1,lsa dangky t?i s6 26 dUOng

3 tMng 2, phuOng 1, thanh ph6 VInh Long, Hnh VInh Long. HO<;ltd9ng chinh cua SVL Ia xay d\ffig va khai thac sieu thj vai h~ th6ng cua hang ban buon va ban

Ie. Ty l~ v6n cM sa hfru 26,25%

Thuy~t minh nay IamotbO rMn hQ'Pthanh va phai duQ'cdQccung vai Bao cao tai chinhhQ'Pnh~t16

L1

tSOS'S[9'ar[)S61"rS£'ZLZ'0[OOO·OOO·OOS· ut[69·t9S·SS6)60£·S£t·ttS·S000'000'00S'9~oQJ

(vll'v~O'UZ)988'~v6'LZL"vOOO'OOO'OOO'~8ugNurnj,dinq8ufiugud:)Al:)

(169'v9~'~~6)60£'~£v'vvO'vOOO'OOO'OOO'~(169'v%'~~6)

60£'~£v'vvO'vOOO'OOO'OOO'~.nq:)

lfU!N-U<?D~1?Sq"~lnpd:)Al:)

0OOO'OOO'OO~'1OOO'OOO'OO~'I0OOO'OOO'OO~'1OOO'OOO'OO~'lfiu0l:quiA-uqD!1?S~Nd:)Al:)

tluQqdn«~IdOqillY!D;,gtlY!DtluQqd.D«~IdOqillY!D;,gtlY!D

UI!1U0VPgs$)f!go;,gs:J1J'I'I!IluppO!,Il.11Jm/ll,','S

91OZ/£O/l£A~jJUol)qll~){ueoi~){.-5){oqolyqudoqqujqo!~loy;,oyg

(oaqld~n)gU\?JlqOJq;,!~loyJoygqO!Ull~Aoql8UOlquIAquFl'fiUOlquIA.u'Ifiu.qnqd'6/Zfiu.qnp8£9S

~oo'1qUIAUI¥qdJilqlJilq.L~u.o.n'10Vqd~JAl ~mJ:)

Cdng ty c6 phfln Lunng Thuc Thl}'c Phiim Vinh Long

S6 38 dirong 2/9, phuong 1,TP Vinh Long, tinh Vinh Long

Thuy~t minh Bao clIo tii chlnh hQ'pnh§t (ti~p theo)

Bao cao tii chinh hopIIh~t

cho kY k~ toan k~t thuc ngay31103/2016

6, PHAI THU KHAcH HANGPhan thu ben lien quan(Thuyet minh s6 39.2)

Phai thu ben thir ba

CQlIgDir phong phaithu kho doi

Phai thu thu§n

______ ~s~a~cu~o~·i~kLy ~s~a~a~§u~na~-m~91.292.406.251 98.570.404.619

24.314.973.631 2l.859.973.631

115.607.379.882 120.430.378.250(76.880.173.990) (78.980.533.339)

38.727.205.892 41.449.844.911

Tong cac khoan no phai thu tai moi thai diem da dU<;ICth~ ch§.p d~ dam bao cho cac khoan yay tai Ngan hang (Th. minh 86 17).

7. TRA.TRUDC CHO NGu<'n BAN sa cuai ky sa ailu namTra tnrocben lien quan(Thuyetminh s6 45.2) 5.009.287.000 5.009.287.000

Tra tnroc ben thir ba 92.308.890 92.308.890

5.10] .595.890 5.] 01.595.890

8. cAc KHOAN PHAI THU NGAN H~N KHAc

Ti~n thu~ TNDN nam 2007 va 2008 bi truy thu ch« xu Iy (*)

Tien phat cham n9P thu~ TNDN b] truy thu cho xu Iy(*)Tam irng

Cac khoan phai thu khac

CQng

sa cuai ky sa ailu nam31.347.563.097 3l.347.563.097

2.356.182.344 2.356.182.344

341.382.514 118.114.394

405.421.426 381.495.103

34.450.549.381 =====3=:4:=.2=0=3':;;,;35=:4:=.9=3=8

(*): Day la s6 thu~ truy thu va ph?t ch~m n9P thu~ TNDN nam 2007 va 2008 da dU<;IcCvc thu~ Vinh Long kh§.u trlr cac khoan

hoan thu~ GTGT clia Cong ty do Cong ty xac djnh sai uu dai mi@n giam thu~ TNDN theo cong van 236ITCT-KTNBngay 20

thang 01 nam 2010 clla T6ng Cvc thu~ va Quy~t dinh s6213/QD-CT ngay 22 thang 06 nam 2010 clla Cvc thu~ tinh Vinh Long.

Ngay 10 thang 8 nam 2011, T6ng Giam d6c Cong ty C6 phAn Luang thllc thllC ph§.m Vinh Long da gui Dan khai ki~n d~n Toa

an Nhan dfm tinh Vinh Long de ki~n Cvc tmang Cvc thu~ tinh Vinh Long v~ Quy~t dinh s6213/QD-CT, ngay 22 thang 6 nam

2010 v~ vi~c xu ph~t vi ph?m phap lu~t v~ thuS.

Ngay 24 thang 9 nam 2013, Toa an Nhfm dfm tinh Vinh Long darna phien toa xet xu sa th§.m cong khai vv an khi~uki~nQLly~t

dinh xu ph?t vi ph?m phap lu~t v~ thu~. Theo k~t qua ban an s607/2013/HCST H9i d6ng xet xu th6ng nh§.t huy QLly~t dinh 56

213/QD-CT ngay 22 thang 6 nam 2010 v~ vi~c xu ph?t vi ph?m phap lu~t ve thu~ ella Cve twang Cvc thu~ tinh Vinh Long.

Tuy nhien theo thong bao s6561TB- TA ella Toa an nhan dan tinh Vinh Long ngay 08 thang 10 nam 2013, Cve thu~ Hnh Vinh

Long da khangcaD va d~n t?i thai di~m I~p bao eao thi vftn chua co thong tin gi them ve vi~e xet xu phlie thAm.

9. Dlj PHONG PHAI THU NGAN H~N KHO DOl

D\f phong phai thu qua h~n thanh toan

CQng

Tinh hinh bi~n d9ng dll phong phai thu kho doi nhu sau:

sa cuai ky sa ailu narn

(76.880.173.990)

(76.880.173.990)

(78.980.533.339)

(78.980.533.339)

Luy k~ tif aAu nam a~n cuBIky

Nam nay Narn trU"()'c

S6 dAu nam

Trich I~p b6 sung

Hoan nh~p d\l' phongSa cuBi ky

10. HANG TON KHO

(78.980.533.339) (45.916.645.197)

(2.847.451.251)

4.947.810.600 -------------(76.880.173.990) (45.9] 6.645.197)

sa cuBi kyGia gBc DIf phong

sa dAu namGia gi3c DU'phong

Nguyen li~u, v~t li~u

Thanh'phAm

Hanghoa

CQng

177.760.104

3.548.325.511

3.668.309.665 .;____ .....:9_:6.....:.4.....:79:._:..:...88:...:5 _

3.846.069.769 3.822.565.500

177.760.104

Thuyet minh nay la m(lt b(l ph~n hqp thanh va phai dU<;IcdQe eung vai BaocaD tai chinh hqp nhAt 18

Cdng ty c&ph§n Lunng Thuc Thuc PhAm Vinh Long Bao cao tai chinh hop nh~tS6 38 dirong 2/9, phuong 1, TP VTnhLong, tinh Vinh Long cho ky k~ toan k~t thuc ngay31103/2016Thu~@tminh Bao caotiti chlnh h'.'l! nh§t {ti@~theo}

11. CHI PHi TRA TRU'OCsa cuai ky sa d§u nam

11.1 Chi phi tra trutic/lgd" It!'''

Bao bi luan chuyen 94.000.000 94.000.000CQng

94.000.000 94.000.00011.2 Chi ph! tra trutrc daiIt!'''

A •Ket chuyen

Tang VaGchi phiSa diu nam trong k~ trong ky sa cuaik~

Gia tr] con lai cua bao bi luan chuyen

Cong cu dungC\l chua phan b6 100.732.794 (60.439.677) 40.293.117Chi phi sua chuaIan TSCD 62.096.571 (13.354.223) 48.742.348Khac 247.383.524 (21.898.943) 225.484.581CQng 410.212.889 {95.692.843} 314.520.046

12. THUE vA cAc KHoAN PHAI THU NHA NU'OC sa cuaik~ sa d§u namThue thu nh~p doanh nghiep nQpthira 1.036.151.892 1.036.151.892 ~CQng 1.036.151.892 1.036.151.892 "

18. CHI PHi xAY Dl)'NG co BAN DO DANG )~Chi phi phat K~t chuy~n vao J

sa d§u nam sinh trong k~ TSCD trong k~ Giam khac Sa cuaik~ ;fXDCB do dang 823.614.676 823.614.676

CQng 823.614.676 823.614.676

14. TAl SAN CO DJNH HUu HiNH Don vi tinh: VND

Chi tieuNha cll'a, May moc Phuong ti~n v~n TSCD dung CQng TSCD

v~t IdSn truc thiit bi tai, truyin din trong qu~n Iy hii'a hlnhNguyen giaS6 d~u nam 60.394.904.667 57.634.006.678 4.141.045.409 307.651.169 122.477.607.923Tang trongkY 1.790.843.636 1.790.843.636Nhrjn tru n(Y 1.790.843.636 1.790.843.636Giam trongkY (1.364.114.545) (1.364.114.545)- Nhu(lng him 0.364.114.545) (/.364./14.545)- Blmgiao

sa cuaiky 60.394.904.667 57.634.006.678 4.567.774.500 307.651.169 122.904.337.014Trong do:D{jkhdu hao hit 3.030.672.044 8.079.162.947 746.928.000 216.259.940 12.073.022.93/Gia trj hao monS6 ddu nam 25.619.838.599 37.238.536.488 2.575.318.409 303.907.882 65.737.601.378Tang trongkY 714.838.755 1.087.924.196 104.732.033 2.855.976 1.910.350.960- Do trich kluiu hao 714.838.755 1.087.924.196 104.732.033 2.855.976 1.9J 0.350.960Giam trongkY (3.203.400) (3.203.400)-Blmgiao (3.203.400) (3.203.400)sa cuaiky 26.334.677 .354 38.326.460.684 2.676.847.042 306.763.858 67.644.748.938

Gia trj con I~iS6 ddu nam 34.775.066.068 20.395.470.190 1.565.727.000 3.743.287 56.740.006.545Sa cuaiky 34.060.227.313 19.307.545.994 1.890.927.458 887.311 55.259.588.076

Thuyet minh nay 1amot bo ph~n hQ'pthanh va phai dugc dQccung vai Bao cao tai chinh hQ'pnhAt 19

Cong ty c8 phAn Luong Thuc Thuc PhAm Vlnh Long

se 38 dirong 2/9, phirong 1, TP Vinh Long, tinh Vinh Long

Thuy~t minh Bao cao tid chinhhQ'p nh~t (ti~p theo)

Bao caotii chinh lu?'pnhih

cho kY kS toankSt thuc ngay3110312016

Nha cira va v~t kien true, may moe thiet b] voi gia tr] con lai la 38.115.441.258 VND da diroc su dung d~ dam bao eho cac

khoan yay tai cac ngan hang thirong mai (Thuyet minh s6 17).

15.TAl SAN CO DINH VO HiNH

QuySn su'dyng d~t

PhAn m~m

may tinh

Don vi tinh: VNDCqng TSCD

vo hlnhChi tieu

Nguyen gia

s6 dftu nam

Tang trong kYGiam trong kYsa cuai kyTrong do:

DO.khau hao hitGia tr] hao mons6 ddu namTang trong kY- Do trich khau haoGiam trong kYsa cuai kyGia tr] con I~iS6ddu nam 19.093.583.922 - 19.093.583.922~

sa cu6i ky 19.071.576.931 19.071.576,931~

Quy~n sir d1,lng d~t vai gia tri con l~i 14.019.635.266 VND dugc sir d1.)ngd~ dam bio cho eac khoan yay tu cac ngfm hilll~

92.562,000 92.562.000

19.515.644.294 92.562.000 19.608.206.294

19.515.644.294 92.562.000 19.608.206.294

422.060.372

22.006.991

22.006.991

92.562.000 514.622.372

22.006.991

22.006.99/

=====4=4=4=.0=67~.3=6=3:=======9~2~.5=6~2.=00~0======5=3=6.=6=29=.3=6=3

thuang miili (ThuySt minh s6 17).

16.TAl SAN THUE THU NH~P HOAN L~l

Tili san thuS thu nh~p hoan liili lien quan dSn khoan chenh l~ch t~m thai dugc kh~u tru. Chi tiSt phat sinhtrong kY nhu sau:

S6 cuai ky sa dAu niim

ThuS thu nh~p doanh nghi~p hoan l~i

Cqng

5.548.524.635 6.106.649.150

5.548.524.635 6.106.649.150

Tlnh hlnh bien dQng tili san thuS thu nh~p hoan I~i nhu sau;Luy kS tir dAu nam dSn cuAi ky

Niim nay Niim trU'l)·c.

s6 dftu nam

Phat sinh trongkYHoan nh~p trongkYS6 cu6i ky

6.106.649.150 6.275.373.689

(558.124.515) (23.937.806)

6.25] .435.8835.548.524.635

2()Thuy~t minh nay lit mQt bQ ph(in hqp th:'mh vit phai dUQ'cdoc cling vai Bao cao titi chinh hqp nh~t

Congty c6 ph§n LuongThuc ThucPhftm Vinh LongS6 38 duong2/9, phirong 1, TP Vinh Long, tinh Vinh LongThuy~t minh Bao cao tai chinh rieng (ti~p theo)

Bao cao tai chinh hop nhftt

eho ky k@toan ket thuc ngay3110312016

17. VAYVANQTHUE TAl cHiNH

17.1 Vayva nf/ ng&nhl!n ngiin hang

Yay ng~n han ngan hang

VNDUSD

HKDCQng

Chi ti~t cac khoan yay ngan hanillngan hang nhu sau:Ben cho vay Ngay d~n h~n Liii suftt% nam

Ngan hang d§u nr va phat tri~n Vi~t Nam - Chi nhanh Vinh LongVND 16/07/2016 7,0-10,0USD 04/06/2016 7,0Ngan hang d§u nr va phat tri~n Vi~t Nam - Chi nhanh Ciru LongVND 28/07/2015 8

S5 cu5ikY

175.875.770.744141.079.296.244

34.796.474.500

175.875.770.744

Trong nam s6 d§u nam

Tano Giam177.599.875.344

250.000.000 141.329.296.244

1.474.104.600 36.270.579.100

1.724.104.600 177.599.875.344

se cu6i kYHinh thtrc dam bao

Thuy~t minh miy hi mot b(l rh~n hQ'Pthimh va pMi duQ'Cdoc cimg val Bao cao tai chinh hQ'Pnh~t

Quyen sir dung dfttQuyen sir dung dftt

84.218.182.500

62.650.000.00021.568.182.5004.979.296.2444.979.296.244

13.228.292.00013.228.292.000

25.000.000.00025.000.000.000

48.450.000.00048.450.000.000

175.875.770.744

Ngan hang thuong mai c6 ph§n An Binh - Chi nhanh Ti~n GiangUSD 30/12/2015 4,0 Quyen sir dung dftt va xe

Ngan hang tlnrong mai c6 phan phat tri~n thanh ph6HB Chi Minh - Chi nhanh An GiangVND 29/09/2015 8,5 Quy@nsir d\lIlg dftt

Ngan hang thuong m~i c6 ph§n Ngo~i thuong Vi~t Nam - Chi nbanh Vinh LongVND 28/09/2015 7,0-8,0 Quy@nsir dl,l1lgdftt

CQng

21

Cong ty c5 philn Luong Thuc Thuc Ph§m Vinh Long Bao cao tid chinh hQ'P nh§t

8638 duong 2/9, phuong 1, TP Vinh Long, tinh Vinh Long eho kY ke toan ket thuc ngay 31103/2016

Thu~~t minh Bao cao tii chinh h9'~ nhAt {ti~~ theo}

18. PHA.I TM NGU'CHBAN SB cuBi k~ SB d§u nam

Phai tra ben thir ba 125.700.000 295.000

CQng 125.700.000 295.000

19. NGu'CH MUA TM TIEN TRu'OC SB cuBi k~ SB d§u narn

Ben thir ba tra ti~n tnroc 3.555.256.245 64.700.000

CQng 3.555.256.245 64.700.000

20. THUE vA cAc KHOAN PHA.l NOP NHA Nu'OC

SB phal n(lp trong SB dli thuc nQp

SBcu6i k~ nam trong nam SBdAu nam

Thue GTGT phai n(ip 85.113.731 85.113.731 132.863.775 132.863.775 (

ThueTNDN ~\Thue thu nh~p ca nhan 26.632.394 26.632.394 12.216.522 12.216.522

Ti~n thue d§.t,thue nha d§.t 17.352.123 17.352.123-,

~Cac khoan phiii n(lp khac 28.166.930 35.166.930 277.142.565 270.142.565 ,.

CQng 139.913.055 164.265.178 439.574.985 145.080.297

21. PHA.I TM NGu'OI LAO DONG S6 cu6i k~ S6 (l§u nam

Tien luang 419.151.200 858.120.000

CQng 419.151.200 858.120.000

22. CHI PHi PHA.I TM sa cu6i k~ sa d§u nam

Chi phi Uiiyay phai tra 15.693.537.476 11.494.942.528

CQng 15.693.537.476 11.494.942.528

.,..

23. cAc KHoAN PHAI TM, PHAI NOP KHAc S6 cuBik~ SB d§u narn

C6 nrc phiii tra cae e6 dong 369.516.000 369.516.000

Phiii tra, phai n<)pkhae 73.495.736 48.000.000

CQng 443.011.736 417.516.000

24. QUY KHEN THu'ONG PHUC L<)lS6 tlftu nam Tang trong ki Giam trong k± sa cuaiky

Quy khen thuang 690.000 690.000

Quy thuang Ban di~u himh 48.842.004 48.842.004

CQng 49.532.004 49.532.004

25. PHAI TM nAI ~N KHAc S6 cu6i k~ SB dAu nam

Tien trg e§.pthoi vi~e phili tril nguoi lao d(lng 931.815.766 946.688.725

CQng 931.815.766 946.688.725

Thuy€tminh nayJami}tbi) ph~nhgp thanh va phiii duge dQcclingvui Bao cao tai ehinh hgp nhdt 22

£z

OOO'OZ8'66S'6II

000'08I'I£8'£17000'0179'8Z6'LZ000'000'0178'L17

OOO'OZ8'66S'6II

000'08I'I£8'£17000'0179'8Z6'LZ000'OOO'0178'L17

~UQ:)

:lYlp[13u.Olll!?pnnod913U?AUIDIU2AMNu?PlWqd\lAIIInwpUWqd?:lAlZugJtnpd9ZU?A

UffiNU~!WonqiZu.onIAl13ugJ13U?lnnod9ZU?A

%~9'9£%~£'£Z%OO'Ot'

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nuq~s~11Lf·qY'Dw~u"¥P?S

nuq~s~11.L!.IlY'D~'9"J?S

tILL·9tt·tt6·L)tIS8'999'SZ8't9IJ080'OOt'I8Z'L£OOO'OZ8'66S'6II(~£17'O90'£6£'6)(~£17'090'£6£'6)1799'£I9'81717'I(9I17'909'Z£17'~~I)080'0017'I8Z'L£000'OZ8'66S"6II

£OL'S90'OIO'S9(LL£·tSI'IL8·I6JL6Z'SOZ'89Z'S£8L·t6I'£IO·Z£OOO'OZ8'66S'6II(££~'88~'O£~'OI)(££S"88S"O£S"O1)9£Z'17S'9'017~'~L(17178'~9S"OP£'I8)L6Z'S'OZ'89l'~£8L'P6I'£IO'Z£000'OZ8'66~'61I

gug:)'9qduyqdB.nqJqUJqJPHu~Pllyqdnuq~sI)qJBI)Juy"quf.O'1~u~qdilp~"Om"¥P~"O.01"¥PU9A

<INA:quJltAu.oG

Allu1Jf'9nJ.np9S1)[Zuo.q]3U!lluynqu01:

AUUurgnnwpnp?S

J-9.n.ll1Jf'9nJ.np9S1)[Zuo.q13U!llugnqu!-O1:

aonnUI!lUnwpnp?S

n~n!q:)

1UJl(!,S1}l(:JU?itJJugpU?!qn?!l(:JWPJJU1JfIr9Z

IlJ].HQSJ)H:)N9A'9Z

9IOZ/£OII£A\lZU:lgl{ll~)[UYOl~)[1)[oqo1yqudOqqUJqJ'IlloyJoyg

(oaqld~n)l~qud6qqUJqJ'IlloyJ0YHqunul~X"q.LZU01:quIAqun'Zu01:quIAdL'IZUQnqd'6/ZZUQnp8£,?S

~UO'1qUIAwVqcIJilq.LJilq.L~u.o.n'1u¥qd9JAl~uQ:)

Cdng ty c6 ph~n Luong Th\l'c Th\l'c Ph§m Vinh Long

8638 duong2/9, phuong 1, TP Vinh Long, tinh Vinh Long

Thuy~t minh Bao caotii chinh hQ'p nhAt (ti~p theo)

Bao cao talchinh lu;rp nh~t

cho kY k~ toan k~t thuc ngay31/03/2016

26. VON CHi! Sa HUu (ti~p theo)

26.3 Cac giao tllclt vi v6n vOicaecllIl SO'hieu va pMn plt6icn tn'cvan c6 phin dl gop

Van gop ddunamVan gop cuai kyTra c6 nrc cac narn tnroc

26.3 cJphil"C6 phi~u duoc phep phat hanh

C6 phieu da phat hanh, gop van ddy du

- C6 philu thucngC6 phieu dang hru hanh- C6 phieu thuongMenh gia c6 phieu dang hru hanh: 10,000 VND

27. DOANH THU BAN HANG vA CUNG cAp DJCH vu

Nlim nay Nlim truce

119,599.820.000 119.599.820.000119.599.820.000 119.599.820.000

Sa cuai ky sa diu nlim

11.959.982 11.959.982

11.959.982 11.959.982

11.959,982 11.959.98211.959.982 11.959.982

11.959.982 11.959.982

T6ng doanh thu

- Doanh thu him hao hi

- Doanh thu him himg kinhdo- Doanh thu him himg sieu thi

- Doanh thu him himg luang thl,fc

- Doanh thu cung cdp dichV!l. hoa h6ng UTXKDOANH THU THuAN

28. GIA VON HANG BAN

Luy k@tir diu nam d@ncu6iky

Nam nay Nam trurrc

I

','

9.156.517.681 58.382.803.590

1.599.696.141 967.078.274

357.536.848

5.045.455

7.507.451.000 56.437.040.363

49.370.540 616.102.650-------9.156.517.681 58.382.803.59Q

-~(

Oia van cua hang hoa d1icung cftp

Oia van cua thanh phl1m, nguyen Ii~u da cung cdp

Cqng

Luy k@tir diu nam d@ncu6i ky

____ ;;.;,N""'a;;;;;m;_;·n;;.;,a",,-y Nam trmj·c

7.533.634.874 53.714.730.566

1.598.178.893 1.162.650.263

9.131.813.767 54.877 .380.829

29. DOANH THU HO~T DQNG TAl CHiNH

Doanh thu ban chung khoan

Lai tien giri co kY h~n

Lai tien gui kh6ng kY h~n

C6 tuc, Igi nhu~n dUQ'cchia

L1iichenh I~ch ty gia d1i thl,fc hi~n

L1iichenh I~ch ty gia chua thl,fc hi~n

CQng

Luy k@tit' diu nam d@ncu6i kyNam nay Nam trm)'c

11.233.401 13,860.833

2.131.669 5.452.225

150.001.500 7.500

673.176.593

334.527.689 7.932.266

497.894.259 700.429.417

30. CHI PHi TAl CHiNH Luy k@tir diu nam d@ncu6i ky____ ..:...;Nc:;.a.:..:;m:....:n::.:;a:.!..yNam tmo'c

Chi phi ddu tu chUng khoan

Chi phi lai vay

L6 chenh I~ch ty gia d1i thl,fc hi~n

L6 chenh I~ch ty gia chua thl,fc hi~n

(Hoan nh~p) dl,f phong giam gia ddu tu tai chinh

Chi phi tai chinh khac

Cqng

4.507.162.258 5.568.888.568

72.821 3.348.671

2.478.756 504868060

(272.054.114)

2.500.000.124 45.661.887

6.737.659.845 6.122.767.186

Thuyet minh nay la m(it b(i ph~n hQ'pthanh va phai duQ'c doc citng v6i Hao cao tai chinh hQ'pnh~t 24

Cong ty c8 phAn Luong Thuc Thl}'c Phim Vinh Long

S6 38 duong 2/9, phuong 1, TP Vinh Long, tinh Vinh Long

Thuy~t minh Bao cao tili chinh hop nh§t (ti~p theo)

Bao cao tal chinh hopnh§tehokY k~ toan k~t thuc ngay3110312016

Chi phi nhan vienChi phi v~t lieu, bao biChi phi dung cu, db dungChi phi khAuhao TSC£)Chi phi djchY\I mua ngoaiChiphikhaeCQng

Luy k~ tir d§u narn d~n cuAikyNam nay Nam trurrc

31. CHI PHi BAN HANG

202.348.978672.328.685322.285.485

93.498.380 7.455.213.85064.963.563 16.246.747.33033.710.048 991.871.145

----'-'---'---'-'--"'-192.171.991 25.890.795.473

Luy k~ tir d§u Damd~n cuAiky

Nam nay Narn trutrc32. CHI PHi QUAN LY DOANH NGHIJ!:P

Chi phi nhan vienChi phi nhien lieu, v~t lieuChi phi dung cu,ob dungChi phi khdu hao TSC£)Thu~, phi va 1~phiChi phi du phongChi phi dichY\I mua ngoaiChi phi khacCQng

33. THU NH~P KHAc

2.037.199.152 3.579.648.11918.103.956 62.045.99161.024.677 39.311.032

1.807.357.951 632.664.51335.689.487 48.225.955

(2.100.359.349)181.742.802 364.187.940

354.173.769 436.544.613

2.394.932.445 5.162.628.163

Luy k~ tU·d§u Damd~DcuAiky

Niim nay Narn trurrc3.203.400 351.609.091

1.675.522.000Thu nh~ptir thanh ly, nhuong ban TSC£)Thu ti~n h5 trq l1iisuAttheo ehu tmung eua Chinh phuThu thira hang hoaThu nh~p khaeCQng

3.104.66013.794.913

6.308.060 2.040.926.004

Gia tri con l!.iieua tai sim e6 oinh thanhIyThu~ pb!.it,bi truy thuChiphikhac

CQng

Luy k~ tir d§u nam d~n cuAiky

Niim nay Nlim tru'o'c34. CHI PHi KHAc

28.201.65610.876.216

98.918.2283.323.814

854.485.307

956.72734939.077.872

35. PHAN LAI (LO) TRONG CONG TY LIEN KET, LIEN DOANH Luy k~ tir d§u nam d~n cuAiky

Niim nay Niim tmo'c-------"'-

Ph~n l1iiouqc huang trong Cang ty TNHH thuang m!.iiSai Gon - Vinh Long

CQng

£)~n ngay l~p Bao cao tai chinh hqp nhAtnay, Cong ty v~n chua nh~n ouqc Bao cao tai ehinh cungkY cua Cang ty TNHH

thuang m!.iiSai Gon - Vinh Long.

Luy k~ tir d§u nam d~n cuAiky

Nitm nay Nlim tmo'c36. CHI PHi sAN XUAT KINH DOANH THEO YEU TO

Chi phi nguyen, nhien, v~t Ii~uChi phi nhan cangChi phi khdu hao TSC£) (Thuy~t minh s5 14 va 15)

Chi phi dichV\I mua ngoaiChi phi khacCQng

14.808.311.864 100.175.088.1532.058.026.152 3.780.704.6921.932.357.951 3.870.664513

343.952.365 1.976.870.40S423.573.304 563.667.021-------

17.465.862.287 110.366.994.787

25Thuyet minh nay litmQtbQph~nhqp thanh va phai duQ'Cdoc cung vui Bao cao titi chinh hqp nhdt

Coug ty c6 phin Luong Thuc Th\l'c Ph§m Vinh Long

S8 38 duong 2/9, phirong 1, TP VTnhLong, tinh Vinh LongThuy~t minh Bao cao tai chinh hQ'pnh~t (ti~p theo)

Bao cao tal chinh hop nhMcho Icy k~ toan k~t thuc ngay31/0312016

37. THUE THU NH~P DOANH NGHIJ!:PThu~ su~t thue thu nhap doanh nghiep ("thu~ TNDN") ap dung cho Cong ty la 20% loi nhuan chiu thue,Cac bao cao thu€ cua Nhom Cong ty chiu 51!kiem tra cua co quan thu€. Do viec ap dung lu~t va cac qui djnh v~thu€ co th~duoc giai thich thea nhieu each khac nhau, 58 thu€ duoc trinh bay tren cac bao cao tai chinh hop nhi1tco th(\seb] thay d6i thea

quyet dinh cu8i cling cua co quan thu€.

37.1 TIIU~TNDN hi?nhanhThu€ TNDN hien hanh phai tra duoc xac dinh dua tren loi nhuan chiu thu€ cuaIcy k€ toan hi~n tl;li.Lgi nhu~n chiu thu€ (16tinhthu€) cua Nhom Cong ty khac vai lqi nhu~n (16) dugc bao cao trong bao cao k€t qua hOl;ltd(>ngkinh doanh hgp nh~tvi Iginhu~n chiu thu€ khong bao g6m cac khoan ml,lcthu nh~p chiu thu~ hay chi phidugc kh~u tru cho ml,lcdich tinh thue trong cacIcy khac va cling khong bao g6m cac khoan ml,lckhong phai chiu thu~ hay khong dugc kh~u tru cho mvc dich tinh thue. TI1Ue

TNON hi~n hanh phii tra cua Nhom Cong ty duqc tlnh thea thu~ su~t da ban hanh d~n ngay k~t thlicIcy k~ toano

Duai day la d6i chi~u (16) 19i nhu~n k€ toantruac thu~ tren bao cao ket qua kinh doanh hqp nh~t va (16tinh thue) Igi nhu~n

chiu thu~uac tinh:

(LB) IQ'inhu~n k~ toan trm)'C thu~- Cac khoan dieu chinh tang

+ Chi phi kh6ng iJuQ'ckh6u trit+ Khoan chi phi kh6ng lien quan doanh thu, thu nMp+ Khoan 16 chenh l¢ch ty gia chua thl!c hi¢n tgi ngay3111212014

_ Cac khoan di~u chirih giam+ C6 tuc, 19'inhu(jn sau thud nh(jn iJuQ'ctit cac hogt iJc)ngiJ5 chiu thud TNDN

+ Tr9' cap thOi vi¢c iJ5 chi cho ngum lao iJc)ng

Tang (IB)lQ'inhu~n chiu thu~(La tinh thu~) IQ'inhu~n chiu thu~ U'()'CHnh ky hi~n banh

_(U) Igi nhu~n chiu thu~ cua hOl;ltd(>ngkinh doanh chinh

Thu€ su~t thu~ thu nh~p doanh nghi~p hi~n hanh

Luy k~ tir dAunlim d~n cu8i ky

Nam nay Nam trU'()'c

(8.834.935.920) (10.506.650.727)

52.013.163 50.535.575

29.986.963 3.323.8/4

22.026.200 45.449.396 ;(

1.762.365 ,j

(164.874.459) (108.815708)

(150.001.500) (7.500)

(14.872.959) (108.808.208) .-

(8.947.797.216) (10.564.930.860)

(8.947.797.216) (10.564.930.860)

(8.947.797.216) (10.564.930.860)

20% 22%

37.2 ThuS TNDN hoan ll.'iBang citn dBi kS toanNam nay Nam tmo·c, ~N..:.;a..:.;m:....n;;;.a::.<..y___;,N.;_a_I..:.;n_t:....ru.;...·o::....;_··c

Bao cao k~t qua hOl.'tdQng kinh doanh

Tai santllU~thu nh~p hoan ll.'iOl! phongtrg dp thOivi~cChuy(\n16sangIcy sau

CQng

186.363.153 208.27l.520 (21.908.367)__ ~5~.3~6~2~.1~6~l.4~8~2.~5.~89~8~.3~7~7.=63~0~_--~(~53~6~.2~16~.~14~8) _

5.548.524.635 6.106.649.150

(23.937806)

Thu nh~p thuS thu nh~p boan Il.'itinb vao k~t qua kinh doanh hQ'pnh~t(558.124.515) ==~(=23=.9=3=7=.8=06~)

38. LAI cOBAN TREN co PHIEU(L6) lai va s6 c6 phi€u dugcSlr dVngtrong tlnh toan (16)lai co bim tren m6i c6 phieu duqc trlnh bay ben du6i:

Nam nay Nam tru'o'c

(L6) Igi nhu~n thu~n phan b6 cho c6 dongsahuu c6 phi~u ph6 thong cua cong ty. (9.393.060.435) (10.530.588.533)S61ugng c6 phi~u ph6 thong luu hanh binh quan (c6 phi~u) 11.959.982 11.959.982(La) Hii co'ban tren mBi c6 phi~u (785) (880)Nh6m Cong ty khong co cac giao dich c6 phi€u ph6 thong ho~c giao dich c6 phi€u ph6 thong ti~m nang nao xay ra tu ngay k~t

thlic IcY k~ toan den ngay hoan thanh cac bao cao tai chinh hgp nhk

39. GIAO DICH VOl cAc BEN LIEN QUAN39.1 Giao dich vOi cac thil1lh viell quiillfy chu chat co liell quailCac thanh vien qufm1y chu ch6t va cac ca nhan co lien quan g6m: cac thanh vien H(>id6ng Quan tri, Ban ki6m soat, Ban T6ng

Giam D8c vaK~toan truang. Thu nh~p cua cac thanh vien nay phat sinh trongk:Y nhu sau:

Thuyetminh nay la mOtbOph~nhQ'Pthanh va phai dugc dQccling vai Bao cao tai chinh hQ'Pnh~t26

Cling ty c6 phAn LU'lYIlgTbuc Thuc Ph~m Vinh Longsa 38 duong2/9, phuong 1, TP Vinh Long, tinh Vinh LongThuy~t minh Bao cao tal chinh hQ'pnhM (ti~p theo)

Bao cao tii chinh hop nhfttehokY k~ toan k~t thuc ngay31/03/2016

Luang, thuong, thu lao va phu cAp

Niim nay Niim trurrc

377.462.500 501.835.500

39.2 Giaodicl, v6'icaebell liell quail khdcTrong ky, Nhom Cong ty phat sinh nghiepV1,I voi cac ben lien quan khac nhu sau:

M6i quan h~ Niimnay Nam trurrc

12.561.794.241

3.703.700.000

103.136.000

S6 cu6iky S6 d§1Inam

241.840.368

91.292.406.251 98.328.564.251 -;91.292.406.251 98.570.404.619 ,

\,I

~'5.009.287.000 5.009.287000

"fI

5.009.287.000 5.009.287.000I~,::J

.~...i:-;;/

Doanh thu ban hang, cung cApdich VI}

Tong cong ty luang thuc Mien Nam

Cong ty luang thuc B~n TreMua v~t nr, hang hoa,dich V\I

Tang cong ty luang thuc Mien Nam

C6 dong IanCty cua e6 dongIan

C6 dongIan

sa du voi cac ben lien quan tai ngay k~t thucky k~ toan:MBi quan h~

Phiti thu khach hangT6ng cong ty luang thuc Mien NamCong ty e6 phdn Doeimexeo

C6 dongIanCty cua e6 dong lon __ ~=..::..:~::..::..:..::.:::...:._

Trit truxrc cho ngu(l'i banDNTN KMnh Hung Khaeh hang

40. cAc CAM KETCac cam k~t thue ho~t dQng

Nbom Cong ty hi~n dang thue dAithea hgp dong thue ho~t dOng.Vao ngay 31 thang 03 nam 2016, cae khoi'mtien thue phai tra

trong tuang lai thea hgp d6ng thue ho~t dOngduge trinh bay nhu sau:SBcuBiky S6 dAu l1iim

D~n 1 namTu 1 nam d~n 5 nam

Tren 5 namCQng

296.849.389 384.451.63,91.187.397.556 1.537.806.5548.673.746.939 11.505.158.433

10.157.993.884 ==1=3;,;,..4=2=7.=41:=6=.6=2=5

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Cling ty c6 phan LU'Ol1gThuc Thuc Ph§m Vinh Long

S6 38 duong 2/9, phuong 1, TP Vinh Long, tinh Vlnh Long

ThuySt minh Bao cao tiii chinh hq'p nhAt (tiSp theo)

Bao cao tai chinh IWp nh~t

cho kY k~ toan k~t thuc ngay31/03/2016

Cling ty c6 phanLuong Thuc Thuc Ph§m Vinh LongS6 38 duong 2/9, phuong 1, TP Vinh Long, tinh Vinh LongThuySt minh Bao cao tiii chinh hqp nhAt (ti~p theo)

Bao cao tai chinh hq'p nh~tcho kY k~ toan k~t thuc ngay31103/2016

42. Ml)C J'>iCHvA CHINH SACH QUAN LY Rill RO TAl CHiNHNo phai tra tai chinh cua Nhorn Cong ty bao g6m cac khoan vay, phai tra nguoi ban va cac khoan phai tra, phai nqp nganhankhac, Muc dich chinh cua nhiing khoan no phai tra tai chlnh nay la nham huy dqng nguon tai chinh phucVI,I cac ho?t d(lng cuaNhom Cong ty. Nhom Cong ty co cac khoan phai thu khach hang, cac khoan phai thu khac, tiSn m~t, cae khoan tuang duangtiSn va tiSn gui ng~n h?n phat sinh tn,rc tiep tir ho?t dQngcua Nhom Cong ty. Nhom Cong ty khong n~m giu hay phat hanh cong

CI,I tai chinh phai sinh.

Nhom Cong ty co nii ro thi tmang, nii ro tin d\lng va niifO thanh khoan.

Ban T6ng Giam d6c xem xct va th6ng nhAtap dl,lngcac chinh sach quan I)' cho nhung nii ro noi tren nhu sau.

Riii ro tit! trltimg

Ho?t dOngkinh doanh cua Cong ty S15chu yeu chiu rui ro khi co Sl,fthay d6i ve gia, ty gia h6i doai va lai sud!.

Rui ro vJ gia:Cong ty chiu nii ro vS gia cua cac congCI,I v6n phat sinh tir cac khofm d~u tu c6 phiSu ngim h?n va dai h?n do tinh khong ch~cch~n vS gia tuang lai cua c6 phi~u d~u tu. Cac khoan d~u tu c6 phieu dai h~n dugc n~m giu v6i m\lc dich chiSnlugc.

Rui ro vJ ty gili h6i dolii:Cong ty chiu rui ro vS ty gia do gia tri hgp I)' cua cac lu6ng tiSntrong tuang lai cua mQtcong cl,Itaichinh se biSn dQngtheonhung thay d6i cua1)' gia ngo~i t~ khi ~ac khofmvay, doanh thu va chi phi cua Cong ty dugc thllc hi~n b~ng dan vi tiSn t~ khac

v6i d6ng Vi~t Nam.

Rui ro [ai sudtRui TO !iIisudt la rui ro rna gia tri hgp I)' ho~c cac lu6ng tiSn trong tuang lai cua mQtcong cl,Itai chinh s15biSn dqng theo nhungthay d6i clia liii sullt thi truang. Rui ro thi tmUng do thay d6i liii sullt cua Nhom Cong ty chu ySu lien quan dSn cac khoan vay

v6i Iai suAttha n6i.

Nhom Cong ty quim I)' rui ro liii suAtb~ng cach phan tich tlnh hlnh c~nh tranh tren thi tmang dS co dugc cac liii sullt co Igi cho

m\lc dich cua Cong ty va v~n n~m trong gi6i.h~n quan I)' rui ro c.uamlnh.

Rui ro ngot;li t¢Rui ro ngol.lit~ la rui ro rna gia tri hgp Iy ho~c cac 1u6ngtien trong tuang lai cua mQtcongCI,I tai chinh S15biSn dQngthea nhullg

. thay d6i cua ty gia h6i doai. Nhom Cong ty chiu rui ro do Sll thay d6i cua ty gia h6i doai lien quan trllctiSp dSn cac hO<;ltdQng

kinh doanh cua Nh6m Cong ty. Nh6m Cong ty co rui ro ngo~it~ do thllc hi~n mua va ban hang hoa b~ng cae dan vi tiSnt~ khac

vai d6ng tien kS toan cua Nhom Cong ty nhu dugc trinh bay trong ThuySt minh s6 2.4.

Rui ro vJ gia cdph;¬ uCac c6 phiSuOa niem yst va chua niem y~t do Nhom Cong ty n~m giu bi anh hu6TIgboi cac rui ro thi tmung phat sinhtu tinhkhong ch~c ch~n vS gia tri tuang lai cua c6 phiSu d§u tu. Nhom Cong ty quan I)' gia rui ro v~ gia c6 phiSu b~ng cach thiSt I~ph<;lnmuc d~u tuVilO c6 phi~u. HQi d6ng Quan tri cua Nhom Cong ty cling xem xct va phe duy~t toan bQcae quySt dinh d§u tu

vao c6 phiSu.

Thuyetminh nay la mOtbOph~nhgp tMnh va ph:ii dugc dQccung v6i Bolocao tai chinh hgp nhAt 30

Cong ty c8 phAn LU'O'ng Thuc Thuc Phim Vinh Long

S5 38 duong 2/9, phuong 1, TP Vinh Long, tinh Vinh Long

ThuySt minh Bao caotili chinh hQ'pnh§! (tiSp theo)

Bao cao tal chinh hop nh~tcho kY k~ toan k~t thuc ngay 31103/2016

Tai ngay 31 thang 03 nam 2016, gia tr] hop Iy cua cac khoan d~utir vao c6 phieu niern yet va chua niern yet cua Cong ty la

5.545.675.809 d6ng Vi~t Nam (ngay 31 thang 12 nam 2015: 10.273.621.695 d6ng Vi~t Nam). Neu gia cua cac c6 phieu nay

giam 10% thi loi nhuan truce thue cua Cong ty se giam khoang 554.567.581 VND (ngay 31 thang 12 narn 2015: 1.027.362.170

VND), phu thuoc vao viec giam gia tr] nay co dang ke hoac keo dai hay khong, Neu gia cua cac c6 phieu nay tanglen 10%, lei

nhuan truce thue cua Cong ty se tang len khoang 554.567.581 VND (ngay 31 thang 12 nam 2015: 1.027.362.170 VND).

Rui ro v~ gia himghOaNhom Cong ty c6 rui ro ve gia hang hoa do thl!c hi~n mua mQts510~i hang hoa nhAtdinh. Nhom Cong ty quan Iy rui ro v~ giahang h6a thong qua vi~c theo doi chi).tche cac thong tin va tlnh hlnh c6 lien quan cua thi twang hang hoa nh~m quail Iy thaidi~m mua ?ang, k~ ho~ch2an xudt v,amuc hang t6n kho m9t cach hqp IY.Nh6m Cong ty chuaSlr d1,lllgcac cong cl,lphat sinh

dam bao de phong ngua cac rui ro ve gia hang hoa.

Rui ro till d"mgRui ro tin d\mg la rui ro rna mQtben tham gia tfong mQtcong C1,ltai chinh hoi).chqp d6ng khach hang khong thl!c hi~n cac nghiaV1,lcua minh, d~n den t6n thAt ve tai chinh. Nhom Cong ty.co rui ro tin d1,lngtu cac ho~t d9ng san xuftt kinh doanh cua mlnh(chu yeu d6i voi cac khoan phai thu khach hang) va tu ho~t d9ng tai chinh cua minh, chu yeu la ti~n gui ngim hang.

PMi thu kMch himgNhom Cong ty quim Iy rui ro tin d1,lngkhach hang thong qua cae chinh saeh, thu t1,lCva quy trlnh ki~m soat cua Nh6m C6ngty

co lien quan den vi~c quim Iy rui fOtin d\mg khach hang.Nh6m Cong ty thuemg xuyen theo doi cac khofm phai thu khach hang chua thu duqc. D6i vai cac khach hang lan, Nhom C6ng

ty th\l'c hi~n xem xetSI! suy giam tfong chAt luqng tin d1,lngcua tung khach hang t~i ngay I~p bao cao. Tren co sa nay va vi~c

cac khoflJlphai thu khach hilllg cua Nh6m C6ng ty co lien quan den nhi~u khach hang khac nhau, rui ro tin dl,lngkh6ng bi t~p

trung dang ke vao mQtkhach hang nhdt dinh.

rdn gui ngan hangNhom C6ng ty cM y~u duy trl s6 du tien gui t~i cac ngan hang.duqc nhi~u nguai biet d~na Vi~t Nam. Rui ro tin d1,lngobi vais6 du tien gui t~i cac ngan hang duqc quan Iy theo chinh sach cua Nhom C6ng ty. Rui fOtin d1,lngt5i oa cua C6ngty d5i vaicac khoan m1,lctrong bang can d5i k~ toan hqp nhAtchinh la gia tri ghi sa nhu trlnh bay trong Thuyet minh 56 4. Nh6m C6ng ty

nMn th§.ymuc d9 t~p trung rui ro tin dl,lngd6i vai tien gui ngan hilng la thftp.

Rui ro thallh kllOall

Rui ro thanh khoan la rui fONh6m C6ng ty gi).pkh6 khan khi thl!Chi~n cac nghTaV1,I tai chinh do thi~u v6n. Rui ro thanh khoancua Nh6m C6ng ty chu y~u phat sinh tu vi~c cac tai san tai chinh va nq phai tra tai chinh co cac thai di~m dao h~n I~ch nhaLi.

Nh6m C6ng ty giam sat rui ro thanh khoan th6ng qua vi~c duy trl mQt luqng tien mi).tva cac khoan tuO'ngduO'ngtien va cackhoflJlvay ngan hanga muc rna Ban T6ng Giam dac cho la du d~ dap ling cho cac ho~t d9ng cua Nh6m Cong ty va d~ giam

thi~u anh huang cua nhfrng bien dQrigv~ lu6ng ti€n.

Bang duoi day tang hqp thai h~n thanh toan cua cac khoan nq phai tra tai chinh eua Nhom C6ng ty dl!a tren cac khoan thanh

toan dl! kien theo hqp d6ng tren cO'sa chua duqc chiet khAu:

()'

Tirl Damtro' xuBng

TreD 1 DamdSD5 Dam qng

sA cuBikyCac khoan vayPhai tni nguai banCac khoan pMi tra, phai n9P khac va chi phi phai tra

CqDg

sA d~u DamCac khoan vayPhai tra nguai banCac khoan phai tra, phai n9P khac va chi phi phai tra

CqDg

175.875.770.744125.700.000

16.136.549.212

175.875.770744125.700.000

16.136.549.212

192.138.019.956 192.138.019.956

177.599.875.344295.000

11.912.458.528

177.599875.344295.000

11.912.458.528

189.512.628.872189.512.628.872

Thuy~tminh nitylitmot bo ph~nhQllthllllhva phai dU<;1cdoc cimgvoi Bao cao titi chinh hQllnhAt31

Cong ty c6 ph§n LU'O'DgThlfCThuePhim Vinh Longse 38 duong 2/9, phuong 1, TP Vinh Long, tinh VTnhLongThuy~t minh Bao eaotiii ehinh hClJ1nhit (ti~p theo)

Bao cao tii chinh hop nh§tcho Icy k~ toan k~t thuc ngay31/03/2016

Tili san dam bdoNh6m Cong ty da sir dung tai san e6 dinh, hang tbn·kho va cac khoan phai thu lam tai san th~ chap eho cackhoan vay tai cacngan hang thirong mai (Thuyet minh s6 17).

Nh6m Cong ty khong n~m gift tai san dam bao cua m¢t ben khac vao ngay 31 thang 03 nam 2016 va ngay 31 thang 12 narn

2015.

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Cfmg ty c8 phin Luong Thuc Thuc Phiim Vinh LongS6 38 duong 2/9, phuong 1, TP Vinh Long, tinh Vinh LongThuyet minh Bao cao tM chinh hClPnhilt (ti~p theo)

Bao cao tid chinh hQ'pnhiltcho kY k~ toan k~t thuc ngay31103/2016

43. TAl SANTAl cHiNH vA NQ PHAI TlU TAl CHiNH (ti~p theo)

Gia tr] hop Iy cua cac tai san tai chinh va no phai tra tai chinh duoc phan anh thea gia tri rna cong cu tai chinh co thS duocchuyen d6i trong rnQtgiao dich hi~n tai giiia cac ben tham gia, ngoai trir tnrong hop b~t buoc phai ban hoac thanh Iy,

Nhorn Cong ty sir dung phuong phap va gill dinh sau dSiroc tinh gia trj hop Iy cua cac tai san tai ehinh va nophai tra tai chinh:

• Gia tri hop 1y cua ti~n m~t, ti~n giri ngan hang, cae kholln tucmg duang ti~n va ti~n giri nglin h~n, cae khoan phili thukhaeh hang va cae khoiln phai thu khae, cae khoan pbai tra ngum ban, phai tra khae vang phai tra nglin h~n khae tuongduang vai gia tri ghi s6 eua eua cae khoiln m\le nay do nhiing eong e\l nay cokY h~n nglin,

• Gia tri hgp I)' eua cae khoan vay duqe u6e dnh b~ng each ehi@tkhftu lu6ng ti~n sir d\lng l1iisuftt hi~n t~i apd\lng ehocae khoanng co d(le diSm va thai gian dao h;;tncon l;;tituang tl,l'.T;;tingay 31 thang 03 nam 2016, gia tri ghi s6 eua cae

khoan vay khong co khae bi~t trQng yeu so v6i gia tri hgp I)"

44. cAc Sl/ KI~N PHAT SINH SAUNGAy KET THUC KYKE ToAN

Khong co s\l' ki~n trQng yeu nao phat sinh sau ngay 31 thang 03 narn 2016 eho d~n thai diSrn I~p bao cao nay dn thi~t phaidiSu ehinh s6 1i~uho~e eong b6 trong Bao eao tai ehinh,

Phan NgQe Binh

K@toan trui'mg

Ph~rnThj Cdrn Nhung

Nguai I~pbiSu

Tr~n Thanh Hung

T6ng Giam d6e

Ngay 16 thang 04 narn 2016

Thuyet rninh nay la mot bOph(inhgp tbanh va phai dUQ'edQedmg v6i Bao cao tai ehinh hgp nhAt 34