I CONGTV co PHANTHU'O'NG M~I KIEN GIANGcmsv5.stoxplus.com/medialib/Crawler/2018/2018-06/2018-06-15/Bao-cao... · Giang (gOit~t la"Cong ty") vacac cong tycon (qoichung la"Tap dean"),

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CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'cmgTran PM, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh KiemGiangBAo cAo CUA BAN TONG GIAM DOC

Ban T6ng Giam d6c Cong ty C6 phan Thuonq Mc;liKien Giang (qoi tM la "Cong ty") trinh bay bao cao cuaminh cung voi Bao cao tai chinh hoopnhat cua Cong ty va cac cong ty con (gQi chung la "Tap doan") cho kytai chinh tCJonqay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017.

1. Thong tin chung

Cong ty dU'oocchuyen d6i tCJoCong ty TNHH MTV Du Lich - Thuonq Mc;liKien Giang theo Quy~t dinh56 1555/Q8-UBND nqay 21 thanq 07 nam 2017 cua Uy ban nhan dan tinh Kien Giang va hoat dongtheo giay chunq nhan dang ky doanh nghi$p 56 1700523208 do So K~ hoach va 8~u tu tinh KienGiang cap nqay 03 thanq 08 narn 2017.

Tru sa chinh:

- 8!a chi se 190 dU'ong Tr~n Phu, phuonq Vinh Thanh Van, thanh ph6 Rach Gia, tinh KienGiang

- 8i$n thoc;li 0297 3 862 113- Fax 0297 3 866 080

HOc;ltdong chinh cua T~p doan nhU'sau: Mua ban xang d~u va cac san ph~m cua chung; Mua banchat boi trO'n, lam Sc;lchdong cO', nh6't; Xay xat th6c lua, danh b6ng 9c;l0;Mua ban nong, lam sannguyen li$u, IU'O'ngthl,J'c,thl,J'cpham, ca va thuy san. Ch~ bi~n va d6ng hop thuy san; Moi gi6'ithU'O'ngmc;li;8c;li Iy mua ban, ky gui hang h6a; Kinh doanh bat dong san, ...

Cae Thanh vien eua HQi dOng Quan tri, Ban Ki.im soat va Ban TOng Giam dOc

Cac thanh vien HOi dOng Quan tri, Ban Kiem soat va Ban T6ng Giam d6c trong ky va d~n ngay I~pbao cao nay bao gbm:

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T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6c

CONG TY co PHAN THU'ONG MAl KIEN GIANGSO190 dU'cmgTr~n Phu, phU'ang Vinh Thanh Van, thanh phORach Gia, tlnh KiemGiangBAo cAo CUA BAN TONG GIAM DOC

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Ong Nguyen Thanh TungOng Pharn Van Hoang

Chu tich Hoi d6ng Ouan tr]T6ng Giarn dOc

3. £)anh gia tinh hinh kinh doanh hop nhat

K~t qua heat d¢ng kinh doanh hop nhat cua Tap doan cho ky tai chinh tLf ngay 01 tMng 08 d~n ngay31 thanq 12 narn 2017 va tinh hinh tal chinh vao cunq ngay nay duoc th~ hien trong Bao cao talchinh hop nhM dinh kern.

4. Cac sl! ki~n phat sinh sau ngay k~t thuc ky tal chinh

Khong c6 Sl,J'ki$n quan tronq nao xay ra k~ tLf ngay k~t thuc ky tal chinh dU'ad~n yeu cau phai di~uchinh hoac cong bOtrong Ban thuy~t minh trong Bao cao tai chinh hO'pnhM

5. Ki~m toan vien

Cong ty TNHH Ki~m toan AFC Vi$t Nam dU'O'cchi dinh la ki~m toan vien thl,J'chi$n ki~m toan Baocao tai chinh hO'p nh~t cho ky tai chinh tLf ngay 01 thang 08 nam 2017 d~n ngay 31 thang 12 nam2017.

Cong bO trach nhi~m cua Ban TOngGiam dOcd6i vai Bao cao tai chinh hQ'pnhat

Ban TOngGiam dOc chiu trach nhi$m v~ vi$c I~p Bao cao tai chinh hO'pnh~t d~ phan anh trung thl,J'Cva hO'pIy tinh hinh tal chinh, k~t qua hO<;ltd¢ng kinh doanh hO'pnh~t va lU'uchuy~n ti~n t$ hO'pnh~tcua T~p doan trong ky tai chinh tLf ngay 01 thang 08 nam 2017 d~n ngay 31 tMng 12 nam 2017. Trongvi$c I~p Bao cao tai chinh hQ'pnh~t nay, Ban T6ng Giam dOcphai:

• Ch9n ll,J'acac chinh sach k~ toan thich hO'pva ap dl,mg cac chinh sach nay m¢t cach nh~t quan.• Thl,J'chi$n cac xet doan va cac U'ac tinh m¢t cach hO'pIy va th~n tr9ng.• Neu ro cac chu~n ml,J'Ck~ toan ap dl,mg cho T~p doan c6 dU'O'ctuan thu hay khong va t~t ca cac

sai I$ch tr9ng y~u da dU'O'ctrinh bay va giai thich trong Bao cao tai chinh hO'pnh~t.• L~p Bao cao tai chinh hO'pnhM tren cO'sa hO<;ltd¢ng lien tl,lCtrLf trU'ang hO'pkhOngth~ cho r~ng

T~p doan se ti~p tl,lChO<;ltd¢ng lien tl,lc.• Thi~t I~p va thl,J'Chi$n h$ thOng ki~m soat n¢i b¢ m¢t cach hCruhi$u nh~m h<;lnch~ rui ro c6 sai

s6t tr9ng y~u do gian I~n ho~c nh~m I~n trong vi$c I~p va trinh bay Bao cao tai chinh hq.p nhM

Ban T6ng Giam dOc dam bao cac s6 k~ toan c6 lien quan dU'O'clU'u giCrd~y du d~ phan anh tinhhinh tai chinh, tinh hinh hO<;ltd¢ng cua T~p doan vai muc d¢ chinh xac hO'pIy t<;lib~t ky thai di~mnao va cac s6 k~ toan tuan thu ch~ d¢ k~ toan ap dl,lng. Ban T6ng Giam dOc cOng chiu trach nhi$mquan Iy cac tai san cua T~p doan va do d6 da fhl,J'chi$n cac bi$n pMp thich hO'pd~ ngan ch~n vapMt hi$n cac hanh vi gian I~n va cac vi ph<;lmkhac.

Ban T6ng Giam dOc cam k~t da tuan thu cac yeu c~u neu tren trong vi$c I~p va trinh bay Bao caotai chinh hO'pnhM

7. Gia dinh ho~t dQng lien tl,lC

6.

T<;Iingay 31 tMng 12 nam 2017, nO'ng~n h<;lncua T~p doan VU'O'tqua tai san ng~n h<;lnvai sOti~n182.983.089.193 VND do T~p doan dung ngu6n vOn lU'u d¢ng d~ d~u tU' vao tai san dai h<;ln.Khanang hO<;ltd¢ng lien tl,lCcua T~p doan phl,l thu¢c vao cac hO<;ltd¢ng c6 lai trong tU'O'nglai cOng nhU'kha nang thanh toan nO'd~n h<;ln.Vao ngay phat hanh bao cao tai chinh hO'pnh~t nay, khOng c6 Iydo gi d~ Ban T6ng Giam dOc tin r~ng T~p doan hO<;ltd¢ng khong c6 lai trong tU'O'nglai cOng nhU'khong c6 kha nang thanh toan nO'd~n h<;ln.Do v~y, cac bao cao tal chinh hQ'pnh~t cho ky tai chinhtLf ngay 01 thang 08 nam 2017 d~n ngay 31 tMng 12 nam 2017 v~n dU'Q'cSO<;lnthao tren cO'sa T~pdoan ti~p tl,lChO<;ltd¢ng lien tl,lCtrong mU'ai hai tMng tai.

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CONG TY co PHAN THU'ONG MAl KIEN GIANGSO190 dU'ong Tr~n Phu, phU'ong Vinh Thanh Van, thanh phORach Gia, tinh Kien GiangBAa cAo COA BAN TONG GIAM DOC

8. Cong bO cac bao cao tai chinh hop nhat

San T6ng Giarn dOc cong bO cac Sao cao tal chfnh hop nhat cho ky tal chfnh tlf ngay 01 thanq 08narn 2017 d~n ngay 31 thanq 12 narn 2017 dlnh kern, Sao cao tai chfnh hop nh~t da phan anh trungthuc va hop Iy tinh hinh tai chfnh cua Tap doan tal thoi di~m ngay 31 thanq 12 narn 2017, cOngnhuk~t qua hoat dong kinh doanh hop nhat va cac lu6ng luu chuyen tien tfi! hop nhat cho ky tai chinh tlfngay 01 thanq 08 nam 2017 d~n ngay 31 tMng 12 narn 2017, phu hop voi cac chuan muc k~ toan,Ch~ do k~ toan doanh nghifi!p Vifi!t Nam va cac qui dinh phap Iy co lien quan d~n vifi!c I~p va trinhbay Sao cao tai chinh hQ'pnhM

PHAM VAN HoANGT6ng Giam dOcKien Giang, ngay 28 thang 03 nam 2018

3

Cong ty TNHH Kiem Toan AFC Vi$t NamAFC Vietnam Auditing Co., Ltd.

Thanh vien tap dean PKF Quae t8Member firm of PKF International

PKFAccountants &business advisers

So: 310/2018/BCKTHN-HCM.00878

sAo cAo KIEMToANDQC L~P

Kinh g6'i: QI;!Yco dong, ea~ thanh vh~nHQid6n9 Quan tr] va Ban TOngGiam dOeCONGTY COPHANTHU'O'NGM~I KIENGIANG

Chung toi da killm toan bao cao tal chfnh hop nhat kern theo cua Cong ty COphan Thuonq Mai KiElnGiang (gOi t~t la "Cong ty") va cac cong ty con (qoi chung la "Tap dean"), duoc lap ngay 28 thanq 03narn 2018, tCf trang 6 deln trang 39, bao g6m Bang can doi ke toan hop nhat tal ngay 31 thanq 12narn 2017, Bao cao ket qua heat dong kinh doanh hop nhat, Bao cao luu chuyen tit§n te hop nhatcho ky tai chfnh tCfngay 01 thang 08 narn 2017 den nqay 31 thanq 12 narn 2017 va Ban thuyet minhbao cao tai chfnh hop nhat.

Trach nhi~m ella Ban TOngGiam dOe -o-Ban TOng Giam doc chiu trach nhiem vt§viec I~p va trlnh bay trung thl,l'Cva hqp 19 bao cao tai chfnhhqp nhat cua T~p doan theo chu~n ml,l'Cke toan, che do ke toan doanh nghiep Viet Nam va cac quydinh phap 19 c6 lien quan den viec I~p va trlnh bay bao cao tai chfnh hqp nhat va chiu trach nhiem vt§killm soat noi bo ma Ban TOng Giam doc xac dinh la cfln thiet dll dam bao cho viec I~p va trlnh baybao cao tai chfnh hqp nhat khong c6 sai s6t trong yeu do gian I~n ho~c nhflm Ian.

Traeh nhi~m ella Ki~m toan vh~n

Trach nhiem cua chung toi la dU'a ra 9 kien vt§bao cao tai chfnh hqp nhat dl,l'atren ket qua cua cuockillm toano Chung toi da tien hanh killm toan theo cac chu~n ml,l'Ckillm toan Viet Nam. Cac chu~nml,l'Cnay yeu cau chung toi tuan thu chu~n ml,l'c va cac quy dinh vt§ d~o d(J>cnght§ nghiep, I~p keho~ch va thl,l'Chien cuoc killm toan de d~t dU'qc 51,1' dam bao hqp 19 vt§ viec lieu bao cao tai chfnhhqp nhat cua T~p doan c6 con sai s6t trong yeu hay khong.

Cong viec killm toan bao g6m thl,l'c hien cac thu tl,lCnh~m thu th~p cac b~ng ch(J>ngkillm toan vt§cacso lieu va thuyet minh tren bao cao tai chfnh hqp nhat. Cac thu tl,lCkillm toan dU'qc Il,I'achon dl,l'a trenxet doan cua killm toan vien, bao g6m danh gia rui ro c6 sai s6t trong yeu trong bao cao tai chfnhhqp nhat do gian I~n ho~c nham Ian. Khi thl,l'c hien danh gia cac rui ro nay, killm toan vien da xemxet kiem soat noi bO cua T~p doan lien quan den viec I~p va trlnh bay bao cao tai chfnh hqp nhattrung thl,l'c, hqp 19 nh~m thiet ke cac thu tl,lCkillm toan phu hqp v6'i tlnh hlnh thl,l'c te, tuy nhien khongnh~m ml,lCdfch dU'a ra 9 kien vt§ hieu qua cua kiem soat n¢i b¢ cua T~p doan. Cong viec killm toancOng bao g6m danh gia tfnh thfch hqp cua cac chfnh sach ke toan dU'qc ap dl,lng va tfnh hqp 19 cuacac U'6'ctfnh ke toan cua Ban TOng Giam doc cOng nhU'danh gia viec trlnh bay tOng thll bao cao taichfnh hqp nhat.

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Chung toi tin tU'ang r~ng cac b~ng ch(J>ngkillm toan ma chung toi da thu th~p dU'qc la day du va thfchhqp lam cO'sa cho 9 kien killm toan cua chung toi.

y ki~n ella Ki~m toan vilm

Theo 9 kien cua chung toi, Bao cao tai chfnh hqp nhat da phan anh trung thl,l'Cva hqp 19, tren cackhfa c~nh trong yeu tlnh hlnh tai chfnh cua T~p doan t~i ngay 31 thang 12 nam 2017, cOng nhU' Ketqua ho~t dong kinh doanh hqp nhat va tlnh hlnh lU'uchuylln tit§n te hqp nhat cho ky tai chfnh tCfngay01 thang 08 nam 2017 den ngay 31 thang 12 nam 2017, phu hqp v6'i chu~n ml,l'Cke toan, che do ketoan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec I~p va trlnh bay Bao caotai chfnh hqp nhat.

4

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BAo cAo KIEMToAN DOC L~P (ti~p theo)

NhU'da neu tal rnuc 4.20 cua Thuyet minh bao cao tal chinh hop nhat, tat ngay 31 thanq 12 narn2017, no ng~n han cua Tap doan vuot qua tal san ng~n han vai s6 ti~n 182.983.089.193 VND doTap doan dung nguon v6n luu dong de d~1UtU'vao tal san dal han, Kha nang hoat dong lien tuc cuaTapdoan phu thuoc vao cac heat dong c6 lai trong tU'O'nglai cOngnhu kha nang thanh toan no denhan, Vao ngay phat hanh bao cao tal chinh hoopnhat nay, kh6ng c6 Iy do gi de San T6ng Giam d6ctin r~ng Tap doan heat dong kh6ng c6 lai"trong tU'O'nglai cOngnhu kh6ng c6 kha nang thanh toan noden han. Do v~y, Sao cao tai chinh hoopnhat cho ky tal chinh tCfngay 01 thang 08 nam2017 den ngay31 thang 12 narn 2017 van dU'O'cSOGinthao tren cO'sa T~p doan tiep tl,JChOGitdong lien tl,JCtrongm ., . Mng taL~og44"',.··:~l "I'c)' ,cCNon ' ~

~ TRACH..N~lfM , I r __:::----.. KIE AN L ~()c. AFC VllT H

'f'I." •U:THANH vOKi~mtoan viens6 Giay CN8KHN kiem toan: 2734-2018-009-1

Pho 9 Giam dOcs6 Giay CN8KHN kiem toan: 2111-2018-009-1

CONG TY TNHH KI~M ToAN AFC VIt;T NAMTP. Ho Chi Minh, ngay 28 thang 03 nam 2018

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CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'angTran Phu, phU'ang Vinh Thanh Van, thanh ph6 Rach Gia, tlnh Kien GiangBANG CAN DOl KE ToAN HQ'PNHATCho k~ tal chfnh tLi'nga~ 01 thang 08 narn 2017 d§n nga~ 31 thang 12 narn 2017

Don vi tfnh: VND

Ma Thuy~t 31/12/2017 01/08/2017s6 minh

TAl SANTAl SAN NGAN HAN 100 872.888.904.530 871.016.842.504

Ti~n va cac khoan tU'O'ngdU'O'ngti~n 110 5.1 303.802.953.401 220.343.663.195Ti~n 111 303.802.953.401 217.843.663.195Cac khoan tU'O'ngdU'O'ngti~n 112 2.500.000.000

Dau tU' tai ehinh ng~n han 120Chlrng khoan kinh doanh 121Dl,J'ph6ng giam gia chlrng khoan kinh doanh 122£)~u tu narn giCrd§n ngay dao han 123

Cae khoan phai thu ng~n han 130 210.866.407.751 275.530.839.225Phai thu ngan han cua khach hang 131 5.2 150.809.762.048 229.723.324.185Tra truce cho ngU'ai ban ngan han 132 5.3 43.208.913.513 27.919.158.182Phai thu nQibQngan han 133Phai thu theo tien dQk§ hoach hop d6ng xay dl,J'n~134Phai thu v~ cho vay ngan han 135 j,

Phai thu ngan han khac 136 5.4 16.826.826.922 18.065.904.849Dl,J'ph6ng phai thu ngan h~n kh6 d6i 137 (177.547.991) ,.rai san thi§u cha xli' Iy 139 20.905.268 ~

Hangt6n kho 140 5.5 350.986.186.079 365.677.257.865Hang t6n kho 141 350.986.186.079 365.677.257.865Dl,J'ph6ng giam gia hang t6n kho 149

Tai san ng~n h~n khae 150 7.233.357.299 9.465.082.219Chi phf tra trU'cYcngan h~n 151 5.6.1 1.226.123.741 2.950.262.751Thu§ GTGT dU'Q'ckh~u trLi' 152 6.007.233.558 6.287.522.088Thu§ va cac khoan khac phai thu Nha nU'cYc 153 227.297.380Giao dich mua ban I~i trai phi§u Chfnh phu 154rai san ngan h~n khac 155

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Sao cao nay phai dU'Q'cdQccung vcYiSan thuy§t minh Sao cao tai chfnh hQ'pnhM 6

CONG TY co PHAN THU'ONG MAl KIEN GIANGSO190 dU'cmgTran Phu, phU'cYngVinh Thanh Van, thanh phORach Gia, tinh Kien GiangBANG CAN DOl K~ rOAN HQ'PNHArCho k~ tai chinh tCrnga~ 01 thang 08 narn 2017 d~mnga~ 31 thimg 12 narn 2017

Don vi tinh: VND

Ma Thuy~t 31/12/2017 01/08/2017s6 minh

TAl SAN oAI HAN 200 609.911.487.273 643.360.213.048Cae khoan phal thu dili han 210 8.999.156.000 10.176.289.000

Phai thu dai han cua khach hang 211Tra truce cho ngU'cYiban dai han 212VOnkinh doanh 0 don vi true thuoc 213Phai thu nQibQdai han 214Phai thu v~ cho vay dai han 215Phai thu dai han khac 216 8.999.156.000 10.176.289.000Dl,I'phonq phai thu dai han kh6 dei 219

Tai san e6 dinh 220 418.970.166.363 452.719.246.276Tai san cOdinh hl)u hinh 221 5.7 305.424.802.467 338.726.209.017

Nguyen gia 222 566.803.530.927 616.043.421.863Gia tri hao men lOyk~ 223 (261.378.728.460) (277.317.212.846)

Tai san cOdinh thue tal chinh 224Nguyen gia 225Gia tr] hao men lOyk~ 226

Tai san cOdinh vo hinh 227 5.8 113.545.363.896 113.993.037.259Nguyen gia 228 115.124.293.983 115.124.856.983Gia tri hao men lOyk~ 229 (1.578.930.087) (1.131.819.724)

B~t dQng san d~u tlJ' 230Nguyen gia 231Gia tri hao men lOyk~ 232

Tai san da dang dili h~n 240 24.557.060.691 23.645.468.026Chi phi san xu~t, KD do dang dai h~n 241Chi phi xay dl,l'ngcO'ban do dang 242 5.9 24.557.060.691 23.645.468.026

f)~u tlJ' tili ehinh dili h~n 250 5.10 149.262.038.762 146.031.317.213£)~u tU'vao cong ty con 251£)~u tU'vao cong ty lien doanh, lien k~t 252 84.768.756.595 81.538.035.046£)~u tU'g6p vOnvao dO'nvi khac 253 64.493.282.167 64.493.282.167Dl,I'pheng d~u tU'tai chinh dai h~n 254£)~u tU'nam gil) d~n ngay dao h~n 255 ~

Tai san dili h~n khae 260 8.123.065.457 10.787.892.533 :014Chi phi tra trU'O'cdai h~n 261 5.6.2 8.123.065.457 10.787.892.533 :NlTai san thu~ thu nh~p hoan I~i 262 'ilj!~Thi~t bi, v~t tU',phI,!tung thay th~ dai h~n 263 'IfTai san dai h~n kMc 268 onELQ'ith~ thU'O'ngm~i 269

TONG CONG TAl SAN 270 1.482.800.391.803 1.514.377.055.552 p.1-,;,,;.,;:

Bao cao nay phai dU'Q'cdQccung vO'iBan thuy~t minh Bao cao tai chinh hQ'pnh~t 7

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 oU'cyngTr~n Phu, phU'cyngVinh Thanh Van, thanh pho Rach Gia, tinh KielnGiangBANG CAN £)01K~ ToAN HQ'PNHATCho kYtai chinh tCPngay 01 thanq 08 nam 2017 o~mngay 31 thang 12 narn 2017

Bon vi tinh: VND

Ma Thuy~t56 minh--------------------------------------~

31/12/2017 01/08/2017

NGUONVONNO' PHAI TRA 300 1.080.834.740.981 1.119.868.926.987NQ'ng~n han 310 1.029.826.572.017 954.158.541.165

Phai tra ngU'CYiban ngan han 311 5.11 169.522.446.138 173.254.864.626NgU'CYimua tra ti~n truce ngan han 312 5.12 51.202.178.558 65.534.869.989Thu~ va cac khoan phai nQPNha nuoc 313 5.13 3.873.091.753 16.002.662.890Phai tra ngU'CYilao oQng 314 26.029.966.357 31.034.672.386Chi phi phai tra ngan han 315 5.14 2.069.290.903 2.112.715.180Phai tra nQibQngan han 316Phai tra theo ti~n oQk~ hoach h9'Po6ng xay dl,l'ng 317Doanh thu chua thuc hien ngan han 318 327.211.671Phai tra ngan han khac 319 5.15 246.985.721.315 213.062.355.593Vay va no thus tai chinh ngan han 320 5.16.1 521.707.685.916 444.658.240.486Dl,I'ph6ng phal tra ngan han 321Quy khen thU'ong, phuc 19'i 322 8.436.191.077 8.170.948.344Quy blnh bn gia 323Giao dich mua ban lai trai phi~u Chinh phu 324

NQ'dai h~n 330 51.008.168.964 165.710.385.822Phai tra ngU'CYiban dai h<;ln 331NgU'CYimua tra ti~n trU'cYcdai h<;ln 332Chi phi phai tra dai h~n 333Phai tra nQibQv~ v6n kinh doanh 334Phai tra nQibQdai h<;ln 335Doanh thu chU'athl,l'c hi$n dai h<;ln 336Phai tra dai h<;lnkhac 337Vay va n9' thue tai chinh dai h<;ln 338 5.16.2 51.008.168.964 165.710.385.822Trai phi~u chuyiln obi 339cb phi~u U'Uoai 340Thu~ thu nh~p hoan l<;liphai tra 341Dl,I'ph6ng phai tra dai h<;ln 342Quy phat triiln khoa hQCva cong ngh$ 343

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GONG TY GC PHAN THU'ONG MAl KIEN GIANGSo 190 dU'ong Tdm Phu, phuonq Vinh Thanh Van, thanh pho Rach Gia, tinh Ki€m Giang

THUYET MINH BAo cAo TAl CHiNH HQ'P NHATGho ky tal chinh tCrnqay 01 thang 08 narn 2017 d~n ngay 31 thanq 12 nam 2017

Ban thuyet minh nay la mot b¢ phan khong th~ tach roi duoc doc cung voi cac baocao tal chinh dinh kern,

1. £l~C £lIEM HO~ T £lONG

1.1 Hinh thuc sa hiPuvOn

Gong ty Go phan Thuonq M<;liKien Giang (qoi t~t la "Gong ty") dU'Q'cchuyen doi tCrGong ty TNHHMTV Du l.ich - Thuonq Mai Ki€mGiang theo quyet djnh so 1555/Q8-UBND ngay 21 tMng 07 narn2017 cua Uy ban nhan dan tinh Kien Giang va heat d¢ng theo gi~y chLi'ng nhan dang ky doanhnqhiep so 1700523208 do Sa K~ hoach va 8~u tU'tinh Kien Giang cap ngay 03 thanq 08 narn 2017.

1.2 Linh v....e kinh doanh

Linh Vl,J'C kinh doanh cua Tap doan: kinh doanh thU'O'ngmal, san xuat va ch~ bien

1.3 Ngfmhngh~kinh doanh

HO<;ltd¢ng chinh cua T~p doan nhU' sau: Mua ban xang d~u va cac san ph~m cua chung; Mua banch~t boi tron, lam s<;lchd¢ng cO', nhat; Xay xat th6c lua, danh b6ng g<;lO;Mua ban nang, lam sannguyen lit\'!u, IU'O'ngthl,J'c,thl,J'cph~m, ca va thuy san. Gh~ bi~n va d6ng h¢p thuy san; Moi giaithU'O'ngm<;li;8<;li Iy mua ban, ky gui hang h6a; Kinh doanh b~t d¢ng san, ...

1.4 Chu ky san xuat, kinh doanh thong thU'ang

1.5

Ghu ky san xu~t, kinh doanh thong thU'ong cua T~p doan khong qua 12 thang.

cau true euaT~p doan

T~p doan bao g6m Gong ty, m¢t cong ty con va bon cong ty lien k~t

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Gong ty c6 cac chi nhanh trl,J'cthu¢c

TendO'nvi £lia chi

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- Xi nghit\'!pche bien g<;loXu~t kh~u Tan Hit\'!p To 8, ~p Tan Th<;lnh,xa Tan Hit\'!pA, huyt\'!nTanHit\'!p,tinh Kien Giang

- Xi nghit\'!pkinh doanh xang d~u Phu Quoc To 2, Khu pho 1 dU'ong Phan 8inh Phung, thi tr~nDU'O'ng£long, huyt\'!nPhu Quoc, tinh Kien Giang

- NM may Thl,J'cph~m d6ng h¢p KTG Khu Gang ca T~c G~u, ~p Minh Phong, xa BinhAn, huyt\'!nGhau Thanh, tinh Kien Giang

CONI; NHlf

Congty con

Teneong ty £lia chi Nganhngh~kinh doanh

TY I~ TY I~sO>hiPubi~uquy~t

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Gung c~p dich 98,03%VI,!lU'utru ng~nh<;ln

98,03%

13

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dll'ong Tr~n Phu, phll'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh KiemGiangTHUYET MINH BAa cAo TAl CHiNH HQ'PNHATCho ky tal chinh tLl'ngay 01 thang 08 narn 2017 d~n ngay 31 thang 12 narn 2017

Cong ty lien doanh, lien k~t

Ten cong ty Dia chi Nganh nght} Tyl~ Tyl~kinh doanh sa hCPubi~u quy~t

San xuat, xuat 35,00% 35,00%kh~u thuy san

San xuat, xuat 38,08% 38,08%khau thuy sand6ng hOpKinh doanh 20,00% 20,00%sach va vanph6ng ph~mKinh doanh 49,00% 49,00%xang d~u

Cong ty ce phan Ch~ Khu cong nqhiep Cang ca T~c Cau,Bi~n Thuy San Xuat Ap Minh Phong, xa Binh An, huyenKh~u Ngo Ouyen Chau Thanh, tinh Kien GiangCong ty ce phan Thuc Khu cong nghi$p Cang ca T~c Cau,Ph~m B6ng Hop Kien Ap Minh Phong, xa Binh An, huyenGiang CMu Thanh, tinh Kien GiangCong ty cll phan sach Lo E6, 56 30-31-32 dll'ong 3/2,Va Thi~t Bi Truonq HQcphll'ong Vinh Lac, thanh ph6 R~ch

Gia, tinh Kien GiangCong ty TNHH Xang s6 30 dll'ong Ph~m HOngThai,D~u Kien Giang phll'ong Vinh Thanh Van, tMnh ph6

R~ch Gia, tinh Kien Giang

1.6 Tuyen b6 vt} kha nang so sanh thOng tin tren Bao cao tai chinh hQ'p nhat

Cac 56 li$u tren bao cao tai chinh hQ'pnh~t cho ky tai chinh tLl'ngay 01 thang 08 nam 2017 d~n ngay31 thang 12 nam 2017 khong so sanh dll'Q'c voi 56 li$u tll'O'ng (fng cua nam trll'oc. Do ky tai chinhcu6i cung Ti()pdoan ho~t d¢ng theo mo hinh cong ty trach nhi$m hCruh~n m¢t tMnh vien dll'Q'cb~td~u tLl' ngay 01 thang 01 nam 2017 va kM thuc vao ngay 31 thang 07 nam 2017 (7 thang) va ky taichinh d~u tien cua Ti()pdoan ho~t d¢ng theo mo hinh cong ty cll ph~n tLl'ngay 01 thang 08 nam 2017d~n ngay 31 thang 12 nam 2017 (5 thang).

: 1

1.7 Nhan vien

)N..J P1NI G

2.

T~i ngay 31 thang 07 nam 2017, t6ng 56 nhan vien cua Cong ty la 577 ngll'oi.

NAM TAl CHiNH, DO'N V! TIEN T~ stY Dl)NG TRONG KE:ToAN

2.1 Nam tai chinh

Nam tai chfnh cua Ti()pdoan b~t d~u tLl' ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12 hangnam.

.~n. !Jih··OAIf NAKy tai chfnh d~u ti~n T$p doan ho~t d¢ng theo mo hinh cong ty c6 ph~n dll'Q'c b~t d~u tLl' ngay 01

thang 08 nam 2017 va k~t thuc vao ngay 31 thang 12 nam 2017.

Dan vi tit}n t~ sUodl,lng trong k~ toan2.2

BO'n vi ti~n t$ SLY dl,mg trong k~ toan la BOng Vi$t Nam (VND) do vi$c thu, chi chu y~u dll'Q'c thl,l'chi$n b~ng dO'nvi ti~n t$ VND.

3. CHuAN Ml)'C vA CHE:DQ KE:ToAN Ap Dl)NG

3.1 Chuan mlfc va ch~ dQ k~ toan ap dl,lng

T$p doan ap dl,lng Ch~ do k~ toan doanh nghi$p.

T$p doan ap dl,lng cac chu~n ml,l'Ck~ toan, Ch~ dO k~ toan doanh nghi$p Vi$t Nam dll'Q'c hll'ongdan t~i ThOng tll' 56 200/20141TT-BTC ngay 22 thang 12 nam 2014, Thong tll' 56 202/2014/TT-BTCngay 22 thang 12 nam 2014 hll'ong d~n phU'O'ngphap I~p va trinh bay bao cao tai chfnh hQ'pnh~tva cac Thong tll' hll'ong dan thl,l'c hi$n Chu~n ml,l'Ck~ toan cua B¢ tai chfnh trong vi$c I$p va trinhbay Bao cao tai chfnh hQ'pnhM

14

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'ang Tr~n PM, ?hU'ang Vinh Thanh Van, thanh ph6 R<;IchGia, tlnh Kien GiangTHUY~T MINH BAO cAo TAl CHiNH HQ'P NHATCho ky tal chlnh tCJ>ngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

3.2 Tuyen be}v~ vi~c tuan thu Chuan mlfc kit toan va Chit de;,kit toan

Ban T6ng Giarn d6c dam bao da tuan thu yeu cau cua cac chuan muc k~ toan, Ch~ do k~ toandoanh nghi~p Viet Nam hU'ong dan tai Thong tu s6 200/2014ITT-BTC ngay 22 thanq 12 narn 2014,Thong tU' s6 202/2014/TT-BTC ngay 22 thanq 12 narn 2014 hU'ong dan phuonq phap lap va trinhbay bao cao tai chinh hop nh~t cOng nhu cac thong tU' hU'ong dan thuc hien chuan muc k~ toan cuaBo Tal chinh trong viec lap Bao cao tai chinh hop nhM

4. cAc CHiNHSACHKE ToAN Ap DI,ING

4.1 CO'sa I~p bao cao tai chinh hQ'p nhAt

Cac cong ty con dU'O'chO'pnh~t toan bo ke tCJ>ngay mua, la ngay T~p doan n~m quy§n kiem soatcong ty con, va ti~p tl,lCdU'O'chO'pnh~t cho d~n ngay T~p doan ch~m d(Ytquy§n kiem soat d6i voicong ty con.

Bao cao tai chinh cua Cong ty va cac cong ty con SLY dl,lng de hO'pnhM dU'O'CI~p cho cung mot kytai chinh va dU'O'cap dl,lng cac chinh sach k~ toan mot cach th6ng nh~t.

s6 dU'cac tai khoan tren bang can d6i k~ toan nam giQ>acac dO'nvi trong cung T~p doan, cac khoanthu nh~p va chi phi, cac khoan lai ho~c 10noi bo chU'a thl,l'c hi~n pMt sinh tCJ>cac giao dich naydU'O'c10<;litrCJ>hoan toano

L9'i ich c6 dong khong ki~m soat

LO'iich cua cac c6 dong khong kiem soat la ph~n IO'iich trong lai, ho~c 10,va trong tai san thu~n cuacong ty con khong dU'O'cn~m giQ>b6i T~p doan va dU'O'ctrinh bay rieng bi~t tren bao cao k~t quahO<;ltdong kinh doanh hO'pnh~t nam va dU'O'ctrinh bay rieng bi~t voi ph~n v6n chu s6 hQ>ucua cacc6 dong cua Cong ty trong ph~n v6n chu s6 hQ>utren bang can d6i k~ toan hO'pnhM

HW nhAt kinh doanh va 19'ithe thU'O'ngm9i

HO'pnh~t kinh doanh dU'O'ch<;lchtoan theo phU'O'ngphap gia mua. Gia phi hO'pnh~t kinh doanh baog6m gia tri hO'p Iy t<;lingay dien ra trao d6i cua cac tai san dem trao d6i, cac khoan nO'phai tra daphat sinh ho~c da thCJ>anMn va cac cong CI,Iv6n do ben mua phat hanh de d6i I~y quy€mkiem soat ,~ben bi mua va cac chi phi lien quan tn,l'c ti~p d~n vi~c hO'pnhM kinh doanh. rai san, nO'phai tra c6 ~the xac dinh dU'O'cva nhQ>ngkhoan nO'ti§m tang phai ganh chiu trong hO'pnh~t kinh doanh cua ben \bi mua d§u ghi nh~n theo gia tri hO'pIy tGiingay hO'pnh~t kinh doanh. ::~H

LO'ith~ thU'O'ngmGlipMt sinh tCJ>hO'pnh~t kinh doanh dU'O'cghi nh~n ban d~u theo gia g6c, la ph~n , )chenh I~ch giQ>agia phi hO'pnh~t kinh doanh so voi ph~n s6 hQ>ucua ben mua trong gia tri hO'pIy }~cua tai san, nO'phai tra c6 the xac dinh dU'O'cva cac khoan nO'ti§m tang da ghi nh~n. N~u gia phi ~hO'pnhM kinh doanh th~p hO'ngia tri hO'pIy cua tai san thu~n cua ben bi mua, ph~n cMnh I~ch d6se dU'O'cghi nh~n vao bao cao k~t qua hO<;ltdong kinh doanh hO'pnh~t. Sau ghi nh~n ban d~u, IO'ith~ thU'O'ngm<;lidU'O'cxac dinh gia tri b~ng nguyen gia trCJ>di gia tri phan b6 lOy k~. LO'ith~ thU'O'ngm<;lidU'O'cpMn b6 theo phU'O'ngphap dU'ang th~ng khong qua 10 nam.

4.2 Cac giao djch bclng ngo~i t~

Cac giao dich phat sinh b~ng ngo<;lit~ dU'O'cchuyen d6i theo ty gia t<;lingay pMt sinh giao dich. s6dU' cac khoan ml,lc ti§n t~ c6 g6c ngo<;lit$ t<;lingay k~t thuc ky tai chinh dU'O'cqui d6i theo ty gia t<;lingay nay.

CMnh I$ch ty gia phat sinh trong ky tCJ>cac giao dich b~ng ngo<;lit$ dU'O'cghi nh~n vao doanh thuhO<;ltdong tai chinh ho~c chi phi tai chinh. Chenh I$ch ty gia do danh gia l<;Iicac khoan ml,lc ti§n t$co g6c ngoGiit$ tGiingay k~t thuc ky tai chinh sau khi bu trCJ>chenh I$ch tang va chenh I(kh giamdU'O'cghi nh~n vao doanh thu hOGitdong tai chinh ho~c chi phi tai chinh.

15

C6NG TY co PHAN THU'ONG MAl KIEN GIANG86 190 dU'ang Tran Phu, phuonq Vinh Thanh Van, thanh ph6 Rach Gia, tlnh KiemGiangTHUY~T MINH BAo cAe TAl CHiNH HQ'PNHATCho ky tal chinh tLi'ngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

Ty gia SLYdunq d~ qui d6i cac giao dich phat sinh b~ng nqoai t~ la ty gia giao dich thuc t~ tal thaidi~m phat sinh giao dich. TY gia giao djch thuc t~ d6i voi cac giao dich b~ng nqoai t~ dU'O'cxac dinhnhir sau:

• TY gia giao dich thvc t~ khi mua ban nqoai t~ (hop d6ng mua ban nqoai t~ giao ngay, hop d6ngky han, hop d6ng tuonq lai, hop d6ng quyen chon, hop d6ng hoan d6i): ty gia ky ket trong hopd6ng mua, ban nqoai t~ giCraTap doan va ngan hang.

• N~u hop d6ng khong qui dinh ty gia thanh toan:

E>6ivoi nO'phai thu: ty gia mua cua ngan hang thU'ong mGlinoi T~p doan chi dinh khachhang thanh toan tGiithai di~m giao dich phat sinh.E>6ivoi nO'phai tra: ty gia ban cua ngan hang thU'ong mGlinoi T~p doan dl,J'ki~n giao dich tGiithai di~m giao dich pMt sinh.E>6ivoi cac giao dich mua s~m tai san ho~c cac khoan chi phi dU'O'cthanh toan ngay b~ngngoGiit~ (khong qua cac tai khoan phai tra): ty gia mua cua ngan hang thU'ong mGlinoi T~pdoan thl,J'chi~n thanh toan.

Ty gia SLYdl,mg d~ danh gia IGiis6 dU'cac khoan ml,lCtit§nt~ c6 g6c ngoGiit~ vao ngay k~t thuc ky taichinh dU'O'cxac dinh theo nguyen t~c sau:

• E>6ivoi cac khoan ngoGiit~ gLYingan hang: ty gia mua ngoGiit~ cua ngan hang noi T~p doan matai khoan ngoGiit~.

• E>6ivoi cac khoan ngoGiit~ vay ngan hang: ty gia ban ngoGiit~ cua ngan hang noi T~p doan matai khoan ngoGiit~.

• E>6ivoi cac khoan ml,lCtit§n t~ c6 g6c ngoGiit~ dU'O'cphan 10Giila tai san khac: ty gia mua ngoGiit~ cua Ngan hang BIDV (Ngan hang T~p doan thU'ang xuyemc6 giao dich).

• E>6ivoi cac khoan ml,lCtit§nt~ c6 g6c ngoGiit~ dU'O'cphan 10Giila nO'phai tra: ty gia ban ngoGiit~cua Ngan hang BIDV va Vietcombank (Ngan hang T~p doan thU'ang xuyen c6 giao dich).

4.3 Ti~nva cae khoim tU'O'ng dU'O'ng ti~n

Tit§n bao g6m tit§n m~t, tit§n gLYingan hang khong ky hGinva tit§n dang chuy~n. Cac khoan tU'ongdU'ong tit§n la cac khoan d~u tU' ng~n hGinc6 thai hGinthu h6i khong qua 3 tMng k~ tLi'ngay d~u tU',c6 kha nang chuy~n d6i de dang thanh mot IU'O'ngtit§nxac dinh va khong c6 rui ro trong vi~c chuy~nd6i thanh tit§ntGiithai di~m bao cao.

4.4 Cae khoim dau tU' tai ehinh

~

..

.

Cae khoim eho vay

Cac khoan cho vay dU'O'cxac dinh theo gia g6c trLi'cac khoan dl,J'phong phai thu kh6 doi. Dl,J'phongphai thu kh6 doi cua cac khoan cho vay dU'O'cI~p can Clf vao dl,J'ki~n mlfc t6n th~t c6 th~ xay ra.

Cae khoim d~u tU' vao eong ty lien doanh, lien k§t

Cac khoan d~u tU' vao cac cong ty lien k~t dU'O'chGichtoan theo phU'ong phap v6n chu sa hCru.Cong ty lien k~t la cong ty ma trong d6 T~p doan c6 anh hU'ang dang k~ nhU'ng khOng phai la congty con hay cong ty lien doanh cua T~p doan. Thong thU'ang, T~p doan dU'O'ccoi la c6 anh hU'angdang k~ n~u sa hCrutren 20% quyt§n bo phi~u a don vi nh~n d~u tU'.

Theo phU'ong phap v6n chu sa hCru,khoan d~u tU' dU'O'cghi nh~n ban d~u tren Bang can d6i klltoan hO'pnh~t theo gia g6c, sau d6 dU'O'cdit§uchinh theo nhCrngthay d6i cua ph~n sa hCrucua T~pdoan trong gia tri tai san thu~n cua cong ty lien k~t sau khi mua. LO'ith~ thU'ong mGliphat sinh khimua khoan d~u tU' vao cong ty lien doanh, lien kllt dU'O'ctrinh bay gOp vao gia tri ghi s6 cua khoand~u tU'. Hp doan khong dU'O'cphan b6 d~n khoan 19'ith~ thU'ong mGlinay. Bao cao kllt qua kinhdoanh h9'P nh~t phan anh ph~n sa hCrucua T~p doan trong ket qua hOGitdong kinh doanh cua congty lien kllt sau khi mua.

16

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'cmgTr~n Phu, phU'cmgVinh Thanh Van, thanh ph6 R<;IchGia, tinh Kien GiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tai chfnh tu ngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 nam 2017

Ph~n so hQ>ucua nha d~u tU' trong loi nhu~n/(16) cua cong ty lien k~t sau khi mua dU'Q'cphan anhtren bao cao k~t qua kinh doanh hop nh~t va phan so hQ>ucua nha d~u tu trong thay dOi sau khimua cua cac quy cua cong ty lien k~t dU'Q'cghi nhan vao cac quy. Thay dOi lOyk~ sau khi mua dU'Q'cdi~u chinh vao gia tri con I<;Iicua khoan d~u tu vao cong ty lien kM LQ'inhuan dU'Q'cchia tu cong tylien k~t dU'Q'ccan tru vao khoan d~u tU'vao cong ty lien k~t.

Bao cao tai chfnh cua cong ty lien k~t dU'Q'cI~p cung ky vai bao cao tai chfnh hQ'p nh~t cua T~pdoan va SLY dl.,mgcac chfnh sach k~ toan nh~t quan vai T~p doan. Cac di~u chinh hQ'pnh~t thfchhQ'pda dU'Q'cghi nh~n d~ bao dam cac chfnh sach k~ toan dU'Q'cap dl.,mgnh~t quan vai T~p doantrong trU'ang hQ'pc~n thi~t.

Cae khoan dllU tLP vao cong c(l von cua dcm v; khac

£)~u tU' vao cong Cl,Jv6n cua dan vi khac bao g6m cac khoan d~u tU' cong Cl,Jv6n nhU'ng T~p doankhong co quy~n ki~m soat, d6ng ki~m soat ho~c co anh hU'ang dang k~ d6i vai ben dU'Q'cd~u tU'.

Cac khoan d~u tU' vao cong Cl,Jv6n cua dan vi khac dU'Q'cghi nh~n ban d~u theo gia g6c, bao g6mgia mua ho~c khoan gop v6n cQng cac chi phf tn,l'c ti~p lien quan d~n hO<;ltdQng d~u tU'. COtLYCvalQ'inhu~n cua cac ky trU'ac khi khoan d~u tU' dU'Q'cmua dU'Q'ch<;lchtoan giam gia tri cua chfnh khoand~u tU' do. CO tLYCva lQ'inhu~n cua cac ky sau khi khoan d~u tU' dU'Q'cmua dU'Q'cghi nh~n doanhthu. COtLYCdU'Q'cnh~n b~ng cOphi~u chi dU'Q'ctheo doi s6 1U'Q'ngcOphi~u tang them.

DIl' phong giam gia tr; cae khoan ch(mg khoan kinh doanh va cae khoan dau tLP khac

01,1' phong tOn th~t cho cac khoan d~u tU'vao cong Cl,Jv6n cua dan vi khac dU'Q'ctrfch I~p nhU'sau: G-• £)6i vai khoan d~u tU' vao cO phi~u niem y~t ho~c gia tri hQ'p Iy khoan d~u tU' dU'Q'cxac dinh tin

c~y, viec I~p dl,l' phong dl,l'a tren gia tri thi trU'ang cua cOphi~u.• £)6i vai khoan d~u tU' khong xac dinh dU'Q'cgia tri hQ'pIy t<;lithai di~m bao cao, viec I~p dl,l' phong

dU'Q'cthl,l'c hien can CLYvao khoan 16cua ben dU'Q'cd~u tU' vai mLYCtrfch I~p b~ng chenh lechgiQ>av6n gop thl,l'c t~ cua cac ben t<;lidan vi khac va v6n chu so hQ>uthl,l'Cco nhan vai ty Ie gopv6n cua T~p doan so vai tOng s6 v6n gop thl,l'Ct~ cua cac ben t<;lidan vi khac.

Tang, giam s6 dl,l' phong t6n th~t d~u tU' vao cong Cl,Jv6n cua dan vi khac c~n phai trfch I~p vaongay k~t thuc ky tai chfnh dU'Q'cghi nh~n vao chi phf tai chfnh.

4.5 Cae khoan phai thu

Cac khoan nQ'phai thu dU'Q'ctrinh bay theo gia tri ghi sOtru di cac khoan dl,l' phong phai thu kho doi.Viec phan 10<;licac khoan phai thu 113phai thu khach hang, va phai thu khac dU'Q'cthl,l'c hien theonguyen t~c sau:

• Phai thu cua khach hang phan anh cac khoan phai thu mang tfnh ch~t thU'ang m<;liphat sinh tugiao dich c6 tfnh ch~t mua - ban giQ>aT~p doan va ngU'ai mua 113dan vi dQc I~p vai T~p doan,bao g6m ca cac khoan phai thu v~ ti~n ban hang xu~t kh~u uy thac cho dan vi khac.

• Phai thu khac phan anh cac khoan phai thu khong co tfnh thU'ang m<;li,khong lien quan d~n giaodich mua - ban.

01,1' phong nQ'phai thu kho doi th~ hien ph~n gia tri dl,l' ki~n bi tOn th~t do cac khoan phai thu khongdU'Q'ckhach hang thanh toan phat sinh d6i vai s6 dU' cac khoan phai thu t<;lithai di~m I~p Bang cand6i k~ toan.

Tang, giam s6 dU' dl,l' phong nQ' phai thu kho doi c~n phai trfch I~p t<;lingay k~t thuc ky tai chfnhdU'Q'cghi nh~n vao chi phf quan Iy doanh nghiep.

4.6 Hang tOn kho

Hang t6n kho dU'Q'cghi nh~n theo gia g6c th~p han gia tri thu~n co th~ thl,l'c hien dU'Q'c.

17

CCNG TY co PHAN THU'ONG MAl KIEN GIANGs6 190 dU'ang Tran PM, phU'ang Vinh Thanh Van, thanh ph6 RGlchGia, tinh KielnGiangTHUyt::T MINH BAO cAo TAl CHiNH HQ'P NHATCho ky tal chinh tli ngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

Gia g6c hang t6n kho duoc xac djnh nhu sau:

• Nguyen vat lieu, hang h6a: bao g6m chi phi mua va cac chi phi lien quan true ti~p khac phat sinhd~ c6 dU'Q'chang t6n kho 0 dia di~m va tranq thai hien tai.

• Thanh pharn: bao g6m chi phi nguyen vat lieu, nhan cong true ti~p va chi phi san xuat chung c6lien quan true ti~p dU'Q'cphan b6 dua tren rmrc dQhoat dQng binh thU'ang.

• Chi phi san xuat kinh doanh do dang: bao g6m chi phi nguyen v~t li~u, nhan cong true ti~p va chiphi san xuat chung c6 lien quan true ti~p dU'Q'cphan b6 dua tren rrurc dQheat dong binh thU'angcon do dang.

Gia tr] thuan c6 th~ thuc hien dU'Q'cla gia ban U'ac tinh cLla hang t6n kho trong ky san xu~t, kinhdoanh binh thU'ang trli chi phi U'ac tinh d~ hoan thanh va chi phi U'ac tinh can thi~t cho vi~c tieu tht,Jchung.

Gia tri hang t6n kho dU'Q'ctinh theo phU'O'ngphap binh quan gia quy~n va dU'Q'ChGlchtoan theophU'O'ngphap ke khai thU'ang xuyen.

DI,J' phong giam gia hang t6n kho dU'Q'cI~p cho tling m~t hang t6n kho co gia g6c Ian hO'ngia trithuan c6 th~ thl,J'chi~n dU'Q'c.£l6i vai dich vt,Jcung c~p do dang, vi~c I~p dl,J'phong giam gia dU'Q'ctinh theo tling IOGlidich vt,Jc6 muc gia rieng bi~t. Tang, giam s6 dU'dl,J'phong giam gia hang t6n khocan phai trich I~p tGlingay k~t thuc ky tai chinh dU'Q'cghi nh~n vao gia v6n hang ban.

4.7 Chi phi tra trU'o>c

Chi phi tra trU'ac bao g6m cac chi phi thl,J'ct~ da phat sinh nhU'ng c6 lien quan d~n k~t qua hOGltdong san xu~t kinh doanh cLla nhi~u ky k~ toano Chi phi tra trU'ac cLla T~p doan g6m cac chi phisau:

Cac cong ct,J,dt,JngCt,Jda dU'a vao sli dl,lng dU'Q'cpMn b6 vao chi phi theo phU'O'ngphap dU'angth~ng vai thai gian phan b6 khong qua 3 nam.

Chi phi stita chiPa tili san co djnh

Chi phi slia chCfa tai san phat sinh mot Ian c6 gia tri Ian dU'Q'cphan b6 vao chi phi theo phU'O'ngphap dU'ang th~ng vai thai gian phan b6 khong qua 3 nam.

4.8 Tai san cO dinh hCPuhinh

Tai san c6 dinh hCfuhinh dU'Q'cth~ hi~n theo nguyen gia trli hao mon lOyk~. Nguyen gia tai san c6dinh hCfuhinh bao g6m toan bo cac chi phi ma T~p doan phai be ra d~ c6 dU'Q'ctai san c6 dinh tinhd~n thai di~m dU'a tai san d6 vao trGlngthai san sang sli dt,Jng.Cac chi phi phat sinh sau ghi nh~nban dau chi dU'Q'cghi tang nguyen gia tai san c6 dinh n~u cac chi phi nay ch~c ch~n lam tang lQ'iichkinh t~ trong tU'O'nglai do sli dt,Jngtai san do. Cac chi phi phat sinh khong thea man di~u ki~n trendU'Q'cghi nh~n la chi phi san xu~t, kinh doanh trong kyo

Khi tai san c6 dinh hCfuhinh dU'Q'cban hay thanh Iy, nguyen gia va gia tri hao mon lOyk~ dU'Q'cxoas6 va lai, 16pMt sinh do thanh Iy dU'Q'cghi nh~n vao thu nh~p hay chi phi trong kyoTai san c6 dinhhCfuhinh dU'Q'ckh~u hao theo phU'O'ngphap dU'ang th~ng dl,J'atren thai gian hCfudt,JngU'ac tinh.

Thai gian kh~u hao cLla cac IOGlitai san c6 dinh hCfuhinh nhU'sau:

Nha clia, v~t ki~n trucMay m6c thi~t biPhU'O'ngti~n v~n tarThi~t bi, dl,mg ct,Jquan Iy

Thai gian (nam)05-2503-1006-08

03

~'.004;':.;.-CO,

CHNHXIEM'C VII......_- Tp~

18

C6NG TY CO PHAN THU'ONG MAl KIEN GIANGse 190 dU'c'mgTr~n Phd, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh KiemGiangTHUY~T MINH BAO cAo TAl CHINH HQ'PNHATCho ky tal chinh tLYngay 01 thang 08 narn 2017 d~n ngay 31 thanq 12 nam 2017

4.9 Tai san c6 dinh vo hinh

Tai san c6 dinh va hinh duoc thll hien theo nguyen gia trLYhao men lOyk~.

Nguyen gia tai san c6 dinh va hinh bao g6m toan b¢ cac chi phi rna Tap doan phai bo ra dll c6 dU'O'ctal san c6 dinh tinh d~n thoi dillm dU'atai san d6 vao tr~ng thai san sang SLYdunq. Chi phi lien quand~n tal san c6 dinh va hlnh phat sinh sau khi ghi nhan ban d~u duoc ghi nhan la chi phi san xuat,kinh doanh trong ky tnr khi cac chi phi nay g~n li~n voi mot tai san c6 dinh va hinh CI.,Jthll va lamtang IO'iich kinh t~ tLYcac tai san nay.

Khi tai san c6 dinh va hinh dU'O'cban hay thanh Iy, nguyen gia va gia tri hao men lOyk~ dU'O'cx6a sOva lai, 10 pMt sinh do thanh Iy dU'O'cghi nh~n vao thu nh~p hay chi phi trong kyo

4.10 Chi phi xay dlfng cooban dO.dang

Chi phi xay dl.,l'ngcO'ban da dang phan anh cac chi phi lien quan trl.,l'cti~p (bao g6m ca chi phi laivay c6 lien quan phu hO'pvai chinh sach k~ toan cua T~p doan) d~n cac tai san dang trong qua trinhxay dl.,l'ng,may m6c thi~t bi dang I~p d~t dll phl.,JCVl,Jcho ml.,JCdich san xu~t, cho thue va quan IycOng nhU'chi phi lien quan d~n vi~c sLYachCratai san c6 dinh dang thl.,l'chi~n. Cac tai san nay dU'O'cghi nh~n theo gia g6c va khong dU'O'ctinh kh~u hao.

4.11 Cac khoan nQ' phai tra va chi phi phai tra

Cac khoan nO' phai tra va chi phi phai tra dU'O'cghi nh~n cho s6 ti~n phai tra trong tU'O'nglai lienquan d~n han~ h6a va dich VI.,Jda nh~n dU'O'c.Chi phi phai tra dU'Q'cghi nh~n dl.,l'atren cac U'ac tinhhO'pIy v~ s6 tien phai tra.

.......'~"'y

Vi~c phan lo~i cac khoan phai tra la phai tra ngU'oi ban, chi phi phai tra, va phai tra khac dU'O'cthl.,l'chi~n theo nguyen t~c sau:

• Phai tra ngU'oi ban phan anh cac khoan phai tra mang tinh ch~t thU'O'ngm~i phat sinh tLYgiaodich mua hang h6a, dich Vl,J,tai san va ngU'oi ban la dO'nvi d¢c I~p vai T~p doan, bao g6m cacac khoan phai tra khi nh~p kh~u thong qua ngU'oi nh~n uy thac.

• Chi phi phai tra phan anh cac khoan phai tra cho hang h6a, dich VI.,Jda nh~n dU'Q'ctLYngU'oi banho~c da cung c~p cho ngU'oi mua nhU'ng chU'achi tra do chU'a c6 h6a dO'nho~c chU'adu h6 sO',tai li~u k~ toan va cac khoan phai tra cho ngU'oi lao d¢ng v~ ti~n IU'O'ngnghTphep, cac khoan chiphi san xu~t, kinh doanh phai trich trU'ac.

• Phai tra kMc phan anh cac khoan phai tra khong c6 tinh thU'O'ngm~i, khong lien quan d~n giaodich mua, ban, cung c~p hang h6a dich vl.,J.

4.12 vim chu so. hO>u

V6n gop eua ehu sO> h[PU

V6n gop cua chu sa hCrudU'O'cghi nh~n theo gia tri thl.,l'ct~ cua cac cOdong.

LO'inhu~n sau thu~ thu nh~p doanh nghi~p dU'O'cphan ph6i cho cac cOdong sau khi da trich I~p cacquy theo £)i~u I~ cua T~p doan cOng nhU' cac qui dinh cua phap lu~t va da dU'O'C£)~i h¢i d6ng cOdong phe duy~t.

Gn:/J I!ijlWAI[ HA

.~~

4.13 Phan phili lQ'i nhu~n

Vi~c phan ph6i IO'inhu~n cho cac cOdong dU'O'ccan nh~c d~n cac khoan ml.,JCphi ti~n t~ n~m trongIO'inhu~n sau thu~ chU'a phan ph6i co thll anh hU'ang d~n lu6ng ti~n va kha nang chi tra cOtlic nhU'lai do danh gia I~i tai san mang di gop v6n, lai do danh gia I~i cac khoan ml.,JCti~n t~, cac cong CI.,Jtaichinh va cac khoan ml,JCphi ti~n t~ khac.

COtuc dU'O'cghi nh~n la nO'phai tra khi dU'O'c£)~i h¢i d6ng cOdong phe duy~t.

19

CONG TY co PHAN THU'ONG MAl KIEN GIANGSo 190 dU'ang Tran Phu, phU'ang Vinh Thanh Van, thanh pho Rach Gia, tlnh KiemGiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tai chlnh tu ngay 01 thanq 08 narn 2017 d~n ngay 31 tMng 12 narn 2017

4.14 Ghi nh~ndoanh thu va thu nh~p

Doanh thu ban hang hoa, thimh phAm

Doanh thu ban hang h6a, thanh pharn duoc ghi nhan khi d6ng thai thea man cac di~u ki~n sau:

• Tap doan da chuyen giao phan Ian rui ro va lQ'i lch g~n li~n voi quyen sa hCrusan ph~m hoachang h6a cho ngU'ai mua.

• Tap doan khong con narn giCrquy~n quan Iy hang h6a nhu ngU'ai sa hCruhang h6a hoac quyenki~m soat hang hoa.

• Doanh thu dU'Q'cxac dinh tU'O'ngdoi chac chan.• Tap dean da thu dU'Q'choac se thu dU'Q'cloi Ich kinh t~ tu giao dich ban hang.• Xac dinh dU'Q'cchi phi lien quan d~n giao dich ban hang.

Doanh thu cung cap dich V(I

Doanh thu cua giao dich cung cap dich vu dU'Q'cghi nh~n khi k~t qua cua giao dich d6 dU'Q'cxacdinh mot cach dang tin c~y. TrU'ang hQ'pdich Vl,l dU'Q'cthl,l'c hi~n trong nhi~u ky thl doanh thu dU'Q'cghi nh~n trong ky dU'Q'ccan CLfvao k~t qua ph~n cong vi~c da hoan thanh vao ngay k~t thuc ky k~toano K~t qua cua giao dich cung c~p dich Vl,l dU'Q'cxac dinh khi thea man t~t ca cac di~u ki~n sau:

• Doanh thu dU'Q'cxac dinh tU'O'ngdoi ch~c ch~n.• C6 kha nang thu dU'Q'clQ'iich kinh t~ tu giao dich cung c~p dich Vl,l d6.• Xac dinh dU'Q'cph~n cong vi~c da hoan thanh vao ngay k~t thuc ky tai chinh.• Xac dinh dU'Q'cchi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung c~p dich

Vl,l d6.

Doanh thu ban bat d{)ng san

Doanh thu ban b~t d(>ngsan ma T~p doan 113chu d~u tU' dU'Q'cghi nh~n khi thea man d6ng thai t~tca cac di~u ki~n sau: .

• BM d(>ngsan da hoan thanh toan bo va ban giao cho ngU'ai mua, doanh nghi~p da chuy~n giaorui ro va lQ'iich g~n li~n voi quy~n sa hCrub~t d(>ngsan cho ngU'ai mua.

• T~p doan khong con n~m giCrquy~n quan Iy b~t d(>ngsan nhU' ngU'ai sa hCrub~t d(>ngsan ho~cquy~n ki~m soat b~t dong san.

• Doanh thu dU'Q'cxac dinh tU'O'ngdoi ch~c ch~n.• T~p doan da thu dU'Q'cho~c se thu dU'Q'clQ'iich kinh t~ tu giao dich ban bM d(>ngsan.• Xac dinh dU'Q'cchi phi lien quan d~n giao dich ban b~t d(>ngsan.

TrU'ang hQ'pkhach hang co quy~n hoan thi~n n(>ithM cua b~t d(>ngsan va T~p doan thl,l'c hi~n vi~choan thi~n n(>ith~t cua b~t d(>ngsan theo dung thi~t k~, mau ma, yeu c~u cua khach hang theo m(>thQ'pd6ng hoan thi~n n(>ith~t b~t dong san rieng thl doanh thu dU'Q'cghi nh~n khi hoan thanh, bangiao ph~n xay tho cho kMch hang.

Tien lai

Ti~n lai dU'Q'cghi nh~n tren cO'sa d6n Uch, dU'Q'cxac dinh tren so dU' cac tai khoan ti~n glii va laisu~t thl,l'c t~ tung kyo

C6 t(Pc va 19'inhu~n dU'C)'Cchia

cll tLfCva lQ'inhu~n dU'Q'cchia dU'Q'cghi nh~n khi T~p doan dU'Q'cquy~n nh~n cll tLfCho~c lQ'inhu~ntu vi~c gop von. cll tLfCdU'Q'cnh~n b~ng cll phi~u chi dU'Q'ctheo doi so 1U'Q'ngcll phi~u tang them.

4.15 Chi phi di vay

Chi phi di yay bao g6m lai tien yay va cac chi phi kMc phat sinh lien quan trl,l'c ti~p d~n cac khoanyay.

~J~./0

:~~9

20

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'ang Tr~n Phu, phU'ang Vinh Thanh Van, thanh ph6 R<;IchGia, tlnh Kien GiangTHUYET MINH BAO cAo TAl CHINH HQ'P NHATCho ky tai chinh tLYngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

Chi phi di vay dU'Q'cghi nhan vao chi phi khi phat sinh. TrU'ang hop chi phi di vay lien quan true ti~pd~n viec d~u tu xay dl,mg hoac san xuat tal san da dang can co mot thai gian du dal (tren 1f thanq)de co the dU'avao SLrdl,lng theo rnuc dich dinh truce hoac ban thi chi phi di vay nay dU'Q'cvon hoa.

£)6i voi khoan vay rieng phuc vu viec xay dl,mg tal san c6 dinh, bat dong san d~u tu, li3i vay dU'Q'cv6n hoa ke ca khi thai gian xay dl,mg dU'oi 12 thanq. Cac khoan thu nhap phat sinh tLYviec d~u tU'tarn thai cac khoan vay diroc ghi giam nguyen gia tal san co lien quan.

£)6i voi cac khoan v6n vay chung trong do co SLrdl,lng cho ml,lCdich d~u tU' xay dl,l'ng ho~c san xuattai san da dang thi chi phi di vay v6n hoa dU'Q'cxac dinh theo ty Ie v6n hoa d6i voi chi phi lOy k~binh quan gia quy~n phat sinh cho viec d~u tU'xay dl,l'ng cO'ban ho~c san xuat tai san do. Ty Ie v6nhoa dU'Q'ctinh theo ty Ie li3i suat binh quan gia quy~n cua cac khoan vay chU'a tra trong ky, ngo<;litrLYcac khoan vay rieng biet phl,lc Vl,lcho ml,lCdich hinh thanh mot tai san Cl,lthe.

4.16 Thull thu nh~p doanh nghi~p

Chi phi thu~ thu nh~p doanh nghiep trong ky chi bao gbm thu~ thu nh~p hien hanh. Thu~ thu nh~pdoanh nghiep dU'Q'cghI nh~n trong bao cao k~t qua kinh doanh ngo<;litrLYtrU'ang hoopco cac khoanthu~ thu nh~p co lien quan d~n cac khoan ml,lCdU'Q'cghi th~ng vao v6n chu sa hO>u,thi khi do cackhoan thu~ thu nh~p nay cOngdU'Q'cghi th~ng vao v6n chu sa hO>u.

Thu~ thu nh~p hien hanh la khoan thu~ dl,J'ki~n phai nop dl,J'atren thu nh~p chiu thu~ trong ky, SLrdl,lng cac m(J>cthu~ suat co hieu ll,J'cho~c cO'ban co hieu ll,J'ct<;lingay k~t thuc nien do k~ toan, vacac khoan di~u chlnh thu~ phai nop lien quan d~n cac ky trU'oc.

Cac bao cao thu~ cua T~p doan se dU'Q'ckiem tra bai cO'quan thu~. Do Sl,J'ap dl,lng cua lu~t thu~cho tLYng10<;linghiep Vl,lva viec giai thich', hieu cOng nhU'chap thu~n theo nhi~u cach khac nhau nens6 lieu cua bao cao tai chinh hoopnhat co the se khac voi s6 lieu cua cO'quan thu~.

4.17 Bao cao theo bQph~n

So ph~n theo linh Vl,J'Ckinh doanh la mot ph~n co the xac dinh riEmgbiet tham gia vao qua trinh sanxuat ho~c cung cap san ph~m, dich Vl,l va co rui ro va IQ'i ich kinh t~ khac voi cac bo ph~n kinhdoanh khac.

So ph~n theo khu Vl,J'Cdia Iy la mot ph~n co the xac dinh rieng biet tham gia vao qua trinh san xuatho~c cung cap san ph~m, dich Vl,ltrong ph<;lmvi mot moi trU'ang kinh t~ Cl,lthe va co rui ro va IQ'iichkinh t~ khac voi cac bo ph~n kinh doanh trong cac moi trU'ang kinh t~ khac.

4.18 Cong cI.!tai chinh

Tai sim tai chinh

Viec phan 10<;licac tai san tai chinh nay phl,l thuoc vao ban chat va ml,lc dich cua tai san tai chinh vadU'Q'CquyM dinh t<;lithai diem ghi nh~n ban d~u. Cac tai san tai chinh cua T~p doan gbm: ti~n vacac khoan tU'O'ngdU'O'ngti~n, cac khoan phai thu khach hang, phai thu khac.

T<;Iithai diem ghi nh~n ban d~u, cac tai san tai chinh dU'Q'cghi nh~n theo gia g6c cong cac chi phigiao dich co lien quan trl,J'cti~p d~n tai san tai chinh do.

N9'phili tra tai chinh

Viec phan 10c;licac khoan nO'tai chinh phl,l thuoc vao ban chat va ml,lc dich cua khoan nO'tai chinhva dU'Q'Cquy~t dinh tc;litheYidiem ghi nh~n ban d~u. NO'phai tra tai chinh cua T~p doan gbm: cackhoan phai tra ngU'ai ban, vay va nO',cac khoan phai tra khac.

T<;IitheYidiem ghi nh~n I~n d~u, trLYnO'phai tra lien quan d~n thue mua tai chinh va trai phieu chuyendoi dU'Q'cghi nh~n theo gia phan bo, cac khoan nO'phai tra tai chinh khac dU'Q'cghi nh~n ban d~utheo gia g6c trLYcac chi phi giao djch co lien quan trl,J'cti~p d~n nQ'phai tra tai chinh do.

21

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'ong Tran Phu, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tinh Kien GiangTHUYET MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tal chinh t(J'ngay 01 thanq 08 narn 2017 d~n ngay 31 thang 12 nam 2017

Gia tr] phan be dU'O'cxac dinh b~ng qla tr] ghi nhan ban d~u cua no phai tra tal chinh tnr di Ca?khoan hoan tra g6c, cong hoac tr(J'cac khoan phan be lOyk~ tinh theo phuonq phap lai suat thl,l'c tecua phan chenh I$ch giCPagia tri ghi nhan ban d~u va gia tri dao han, tr(J'di cac khoan giam tr(J'(trueti~p hoac thong qua viec Slr dl,lng mot tal khoan dl,l'phonq) do giam gia tr] hoac do khong th~ thu hOi.

Phuonq phap lai su~t thU'c t~ la phU'O'ngphap tinh toan gia tri phan be cua mot ho~c mot nhom nO'phai tra tai chinh va phan b6 thu nhc\lplai ho~c chi phi lai trong ky co lien quan. Lai su~t thl,l'c t~ la laisu~t chi~t kh~u cac luOng ti~n U'&c tinh sa chi tra ho~c nhc\lndU'O'ctrong tU'O'nglai trong su6t vongdoi dl,l' ki~n cua cong Cl,ltai chinh ho~c ng~n han, n~u c~n thi~t, tra v~ gia tri ghi s6 hi$n t<;lithu~ncua nO'phai tra tai chinh.

Cong c(I v6n chfi sO- hCPu

Cong Cl,lv6n chu so hCPula hO'pdOngChll'ng t6 dU'O'cnhCPngIO'iich con l<;liv~ tai san cua Tc\lpdoansau khi tr(J'di toan bOnghia Vl,l.

Bli triPcac cong c(l tal chinh

Cac tai san tai chinh va nO'phai tra tai chinh chi dU'O'cbu tr(J'v&i nhau va trinh bay gia tri thu~n trenBang can d6i k~ toan khi va chi khi Tc\lpdoan:

• Co quy~n hO'pphap d~ bu tr(J'gia tri da dU'O'cghi nhc\ln;va• Co dl,l' dinh thanh toan tren Co'so thu~n ho~c ghi nhc\lntai san va thanh toan nO'phai tra cung

mot thoi dit§m.

-...-.'"cc;

II

4.19 Ben lien quan

Cac ben dU'O'ccoi la lien quan n~u mot ben co kha nang ki~m soat ho~c co anh hU'ang dang k~ d6iv&i ben kia trong vi$c ra quy~t dinh cac chinh sach tai chfnh va hO<;ltdong. Cac ben cOng dU'O'cxemla ben lien quan n~u cung chiu Sl,l'ki~m soat chung hay chiu anh hU'ang dang k~ chung.

Trong vi$c xem xet m6i quan h$ cua cac ben lien quan, ban ch~t cua m6i quan h$ dU'O'cchu trQngnhi~u han hinh thli'c phap IY.

Cac d6i tU'O'ngsau day dU'O'cxem la cac ben co lien quan:

!_~.!",...~_§._i...!.~.~!",..9_ ............................9~~_!"'_.~~._~

. CI~~CHIKIf

:FC I.:---......~

Cong ty cll ph~n ch~ bi~n thuy san xu~t kh~u Ngo Quy~n Cong ty lien k~tCong ty cll ph~n Thl,l'c ph~m dong hOpKien Giang Cong ty lien k~tCong ty cll ph~n Sach va Thi~t Bi trU'ong hQc Cong ty lien k~tCong ty TNHH Xang D~u Kien Giang Cong ty lien ketThanh vien Hoi dOng Thanh vien, Ban Ki~m soat va Ban Tllng Giam d6c Thanh vien quan Iy chu

ch6t

4.20 Kha nang ho~t dQng lien tl,lC

T<;lingay 31 thang 12 nam 2017, nO'ng~n h<;lncua Tc\lpdoan vU'O'tqua tai san ng~n h<;lnv&i s6 ti~n182.983.089.193 VND do Tc\lpdoan dung nguOn v6n lU'udong d~ d~u tU' vao tai san dai h<;ln.Khanang hO<;ltdong lien tl,lCcua Tc\lpdoan phl,l thuoc vao cac hO<;ltdong co lai trong tU'O'nglai cOng nhU'kha nang thanh toan nO'd~n h<;ln.Vao ngay phat hanh bao cao tai chinh nay, khong co Iy do gi d~Ban Tllng Giam d6c tin r~ng Tc\lpdoan hO<;ltdong khong co lai trong tU'O'nglai cOng nhU' khong cokha nang thanh toan nO'd~n h<;ln.Do vc\ly,cac bao cao tai chinh hO'pnh~t cho ky tai chfnh t(J'ngay 01thang 08 nam 2017 d~n ngay 31 thang 12 nam 2017 van dU'O'cSO<;lnthao tren Co'so Tc\lpdoan ti~p tl,lChO<;ltdong lien tl,lCtrong mU'oi hai thang t&i.

22

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 QU'ongTran Phu, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh Kien GiangTHUY~T MINH BAo cAo TAl CHiNH HQ'PNHATCho ky tai chfnh tli ngay 01 thang 08 nam 2017 Q~nngay 31 thanq 12 narn 2017

5. THONGTIN BO SUNGCHOcAc KHOANMl)C TRiNH BAy TRONGBANGCANDOl K~ ToAN

5.1 Ti~n va cac khoan tU'O'ng dU'O'ngti~n

31/12/2017VND

01/08/2017VND

Ti~n mt[lt t6n quy - VNDTi~n gui ngan hang khong ky han+VND+ USD+ EURCac khoan tU'O'ngQU'O'ngti~n - VND

11.860.902.926o

235.920.621.41056.014.677.882

6.751.183

6.420.854.612

196.439.235.89914.976.935.715

6.636.9692.500.000.000

............................................... ••••••••••• _ ••• __ •• ••••••••• _ •• _ ••••••••• __ •••••MMH.... 0

303.802.953.401 220.343.663.195

Chi ti~t s6 dU'cac khoan ti~n b~ng nqoal t~ vao ngay 31 thanq 12 nam 2017: --GOe ngo~i t~ TU'O'ngdU'O'ng

\ ~,.VND C

Ti~n gui ngan hang khonq ky hanC11

+ USD 2.472.884 56.014.677.882~I+ EUR 251 6.751.183

•.•......•......_-_ ...._ .......__ .._ ....._ ......__ ....._ .....56.021.429.065 ....

4""

5.2 Phal thu ngiin han cua khach hang~

31/12/2017 01/08/2017VND VND

Phil; thu cac khach himg khacTechvalue Limited 41.498.479.775 15.065.816.27~Bagon Lipunan Multi-Purpose Coopoerative 33.620.505.000Ong Hoang Thai Tung - Dl,J'an 67.5 28.032.935.001Ong Le Anh Tu~n - Dl,J'an 67.5 ha 25.125.628.001Cac khach hang khac 75.690.777.273 161.498.944.911 1!!!!l!!I!!!.I.................................................................................. - ••••H...................... HN.............................. HH........... M. \48Q150.809.762.048 229.723.324.18! -=--

5.3 Tra truoc eho ngU'ai ban ngiin han NO,. ~MI.II

31/12/2017 01/08/2017 1 rOJVND VND

..,~TN

Tra truoc cho ngU'a;ban khac -.Cong ty cll ph~n Xu~t Nh~p Khau NgQcQuang Phat 5.072.500.000 913.550.000

HO(;' ::::

Cong ty TNHH MTV Ch~ Bi~n LU'O'ngThl,J'c£l<;litai 5.582.500.000Ba Ph<;lmThi Phai 5.000.000.000 2.500.000.000Ban £l~n Bu Giai Toa 67,5 ha Phu Qu6c 6.588.295.590 6.588.295.590Cong ty TNHH Khanh Tam 8.504.679.905 8.504.679.905Cac nha cung c~p khac 12.460.938.018 9.412.632.687

..................................................................••-....•..._ .. ....•..___ ........._ ........•_ .......•...•._...•-........._ .....43.208.913.513 27.919.158.182

23

31/12/2017 01/08/2017

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 1.90dU'ong Tr~n Phd, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tinh Kien GiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tai chlnh tCrngay 01 thanq 08 narn 2017 d~n ngay 31 thang 12 narn 2017

5.4 Phal thu ngiin han khac

••••••••••••••••••_••••_•••_•••••••••••••••••••••••••••_•••••••_ •••••••••••••••••_ •••••••••••••••••••••••••••••••••••••••_ _ _ __•••••••••n.

Gia tr] 0 ....ph6ng Gia tr] 0 ....ph6ngVND VND VND VND

Phil; thu cac ben lien quanCong ty TNHH Xang D~u Kien GiangPhil; thu cac to entre, ca nhan khacTap Dean Xang D~u Viet NamPhai thu v~ c6 ph~n h6aCac khoan phal thu ng~n han khac

74.347.420

- 2.868.818.3682.111.816.23514.715.010.687 15.122.739.061

.................................................... -...... .......................•........••.._ _ _ _.._ _

16.826.826.922 - 18.065.904.849

5.5 Hang tOn kho

31/12/2017Gia 90(; D~ph6ng

VND VND

01/08/2017Gia g6c 0 ....ph6ng

VND VND

:

Hang mua dang di tren dU'ongNguyen vi)t li$uCong Cl,J,dunq Cl,JChi phi san xuat kinh doanh do dangThanh pharnHang h6aHang gLPidi ban

24.627.181.01813.516.891.7802.147.422.287

177.726.294.67322.910.927.97292.657.605.82717.399.862.522

40.255.310.6795.069.507.5441.376.024.395

- 134.455.031.91350.762.941.204

129.763.633.0963.994.809.034

I.•J

~

••••••••• _ ••• _ ••••••••••••••••••••••••••••••••••••••••••• M ._ ..... ...... _ •• _ ••••••••

- 365.677.257.865------------------350.986.186.079

5.6 Chi phi tra trU'60cngiin han, dai han

5.6.1 Chi phi tra trU'60cngiin han

31/12/2017 01/08/2017VND VND

Chi phi bao hiern 147.279.564 352.172.361

~

Chi phi thue d~t, cLPahang 17.518.884 699.377.934 ~Cong Cl,J,dl,JngCl,JcM phan b6 625.855.813 1.088.453.590 •Chi phi khac cM phan b6 435.469.480 810.258.866

~

•••••••••• ......... M••••••••••••••• M••••••••••••••••••••••••••••••••••••• M••• M............... MHH....... H•••••••••••••__ ••_•••_ ••••H•••'••"'H"H'

1.226.123.741 2.950.262.751,l

5.6.2 Chi phi tra trU'60cdai h\in..~

31/12/2017 01/08/2017VND VND

Cong Cl,Jdl,JngCl,Jxu~t dung 4.055.483.153 7.002.839.997Chi phi sLPachua tai san 1.461.051.074 3.330.568.381Chi phi khac cho phan b6 2.606.531.230 454.484.155

........................................ .................................... ..HH•••••••••M............... M_... _ ••••••••H.................... H__ •••

8.123.065.457 10.787.892.533

24

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>.ro>c'roo.c~o·rooo.coE'rotoo·ro..c0(0)toClc·ro.cc(roClc19·a.'(ros:o

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CO <001 ......-1"-01"N"<I'...-"<1'o...t('1')1"('I') ...-u)...t

17

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010I"- a10 a"<I'eri101"CONN...t<0"<1'<001......:r--:<010

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Quy~n sU>dl,mg dAt Phan m~m k~ toanVND VND

CQngVND

C6NG TY CLl PHAN THU'ONG MAl KIEN GIANGSO190 dU'cmgTran Phd, phU'ang Vinh Thanh Van, thanh phORach Gia, tlnh Kien GiangTHUY~T MINH BAO cAo TAl CHINH HQ'PNHATCho ky tai chinh tli nqay 01 thanq 08 d~n ngay 31 thang 12 nam 2017

5.8 Tal san cOdinh vo hinh

Nguyen giaT<;Iinqay 01/08/2017Mua trong kyT<;Iingay 31/12/2017

115.064.856.983(563.000)

115.064.293.983•••••••••••••••••••••• _ ••••••••••••••••••••• M _ ••••• _

60.000.000 115.124.856.983(563.000)

115.124.293.98360.000.000

Gia trj hao mon Wy k~T<;Iingay 01/08/2017Kh~u hao trong kyT<;Iingay 31/12/2017

1.071.819.724447.110.363

1.518.930.087

60.000.000 1.131.819.724447.110.363

60.000.000 1.578.930.087................................................ _ ••H __ •••••••••_ •••••_ ••••••_ •••••_

Gia trj con /{liT<;Iingay 01/08/2017T<;Iingay 31/12/2017

113.993.037.259 113.993.037.259............................................................................................................._........... . -... . _ _ _ _ .._ _._ .._ ....•...113.545.363.896 113.545.363.896 -o

Nguyen gia tal san cOdjnh vo hinh da kh~u hao h~t nhunq van con slf dunq:

T<;Iinqay 01/08/2017T<;Iinqay 31/12/2017

60.000.000 60.000.000......................................................................- _.... .. _ .._ _ ..60.000.000 ~6:....:0.:..:.0_:_00.:..:...::..;00~0

Gia tri con lai tal san cOdinh vo hinh dU'Q'cth~ chap t<;lingan hang d~ bao dam cho cac khoan vay:

T<;Iingay 01/08/2017T<;Iingay 31/12/2017

102.726.908.761 102.726.908.761................................................................................................................................................................................................................ - _ .._.102.356.181.347 102.356.181.347

5.9 Chi phi xay dlfng co banda dang

VND

Phatsinh K~tchuy~ntrong ky tang tai san

trong kyVND VND

31/12/201701/08/2017

VND

Gia tri mua d~t bo songGia tri xay dl,J'ngdO>dang kho ngo<;liquan, sieu thi mie!nthu~ t<;liHa TienChi phi xay dl,J'ngdO>dang khac

660.000.00018.081.685.573

660.000.000- 18.081.685.573

4.903.782.453 1.515.570.386 (603.977.721) 5.815.375.118....................... _ .._ _ ..- - _ _............. ._ _ _ _ _ _ .23.645.468.026 1.515.570.386 (603.977.721) 24.557.060.691

31/12/2017VND

01/08/2017VND

A:::/1',' TR~y~

5.10 CackhoandAutU'tai chinh dai h~n

£)~u tU'vao cac cong ty lien k~t£)~u tU'dai h<;lnkhac

(*)(**)

84.768.756.59564.493.282.167

81.538.035.04664.493.282.167

.................................. - _

149.262.038.762 146.031.317.213

28

C6NG TY co PHAN THU'ONG MAl KIEN GIANGse 190 aU'ong Tr~n Phu, phU'ong,'iinh T~anh Va,n,thanh ph6 Rach 9ia, tinh Kien GiangTHUY~T MINH BAO CAO TAl CHINH HO'PNHATCho ky tai chinh tLl'nqay 01 thanq 08 aE§nngay 31 thanq 12 narn 2017

31/12/2017VND

01/08/2017VND

(*) Dau tU' vao cong ty lien k~t

£)~u tu vao cac cong ty lien kE§tLQ'inhuan lOykE§tLl'conq ty lien kE§t

66.217.954.00018.550.802.595

66.217.954.00015.320.081.046

•••••••••••••••• ~ .. H•••••••••••••••••••_··.

84.768.756.595 81.538.035.046

(**) Dau tU' dai han khac

31/12/2017 01/08/2017Gi~tridau tU' D~-·- Gi"~ir!-h-gpij-

phongVND VND VND

Gia tri dau tU' Dif Gia triphong hop Iy

VND VND VND

Dau tU' gop vOn vaodan vi khacConq ty COphan Sal 7.555.491.328Gon Phu Qu6cCong ty COphan Du 502.277.763Lich Kien GiangTOng cong ty xang 55.881.449.600d~u Vi$t NamCong ty COphan Xi 343.070.000Mang Ha Tien 1Cong ty COphan 202.033.476Thuonq Mal SabecoSong HauCong ty COphan SCra 8.960.000Vinamilk

-Q....(*) 7.555.491.328 - 7.555.491.328

(*) 502.277.763 502.277.763

(*) 55.881.449.600 - 55.881.449.600

(*) 343.070.000 343.070.000

(*) 202.033.476 202.033.476

(*) 8.960.000 8.960.000

T\I':\

64.493.282.167 64.493.282.167 - 64.493.282.167

(*) Cong ty khong co thong tin v~ gia tr, hQ'pIy t~i ngay 31 thang 12 nam 2017 cua cac khoan a~u tU'nay.

Gia tr, hQ'pIy cua cac khoan a~u tU't~i ngay 01 thang 08 nam 2017 aU'Q'ctrinh bay theo Sao cao kE§tqua th~m a,nh gia tr, a~u tU' vai chung thU' s6 N173406/CENVALUE-CTT£) ngay 19 thang 10 nam2017 cua Cong ty CO ph~n Th~m a,nh gia ThE§Ky va chung thU' s6 120/TS.1171 phat hanh ngay 17tMng 11 nam 2017 cua Cong ty COph~n TU'Vim £)~u TU'Va Th~m £),nh Gia £)ong DU'O'ng(gQi t~tla "DDA") vai cac ngo~i trLl' nhU'sau:

- Gia tr, a~u tU' vao Cong ty COph~n Du L,ch Kien Giang, Cong ty DDA kiE§nngh, cO'quan co th~mquy~n xem xet, phe duy$t gia tr, Cl,J th~.

- Cong ty CO ph~n ThU'O'ngM~i Sabeco Song H~u khong th~ xac a,nh I~i gia tr, d~u tU' do khongau tai li$u.

.~.,"04rco.:;:1 HH.~IEM·C VI. ......_. rp~

29

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'ong Tdm Phu, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh KiemGiangTHUY~T MINH BAa cAo TAl cHiNH HQ'PNHATCho ky tai chinh tlf ngay 01 thanq 08 d~n ngay 31 thanq 12 narn 2017

5.11 Phal tra ngU'o>iban ngeln han

31/12/2017 01/08/2017VND VND

Phil; tra cac nha cung cap khacCong ty Xang D~u Khu Vl,I'CII 3.018.935.465 22.632.550.694Cong ty Xang D~u Tay Nam B¢ 6.293.910.344 20.508.551.735Cong ty TNHH Thuonq M9i va Dich Vl,I Long Hunq 62.539.744.727 46.114.462.927Chi nhanh Cong ty C6 phan Hoa D~u ouan £)¢i 18.309.646.630 21.777.371.040Cong ty TNHH DELIFA 41.373.451.640 24.318.255.000Cac nha cung cap khac 37.986.757.332 37.903.673.230

..............................................._ .._ ..........._ .........__. ••_.•.••••_•..•__•••_•••••••••••••__......__......._••__...."'M'"

169.522.446.138 173.254.864.626

5.12 NgU'o>imua tra ti~n trU'60cngeln han

31/12/2017 01/08/2017 ::::VND VND ~...

Tra truoc cu« eac khach hang khac ,Cong ty C6 phan £)~u tu Vinh Phat 11.668.477.800 11.668.477.800 r-Cong ty TNHH Phat Tril!n £)~u TU'ECB 15.000.000.000 ~Cong ty C6 phan Nong Lam San Kien Giang 19.315.252.483 19.315.252.483 ~Goldmine Rice Marketing 5.351.664.685cac nha cung cap khac 14.866.783.590 19.551.139.706 ,................................ _ ............... _ ..._. ...... _ ..._ .._ .._ ......... _ ..__ ......._ ..__ ._--_ .._ ....._ .._ ... ::51.202.178.558 65.534.869.989

5.13 Thu~ va cac khoan phal nQp Nha nU'60c

31/12/2017VND

Thu~ gia tri gia tang d~u raThu~ tieu thl,l d~c bi$tThu~ thu nh~p doanh nghi$pThu~ thu nh~p ca nhanThu~tainguyenCac khoan phai n¢p kMc

77.298.751168.501.054

3.464.934.81562.357.133

100.000.000

01/08/2017VND

168.501.05415.464.934.815

28.712.553100.000.000240.514.468

..................................... _. . _ .._ _ .._ _ ..__ .._ .........•...__ _ .

3.873.091.753 16.002.662.890

Thu~ gia tri gia tang:

T~p doan n¢p thu~ gia tri gia tang theo phU'O'ngphap kh~u trlf. Thu~ su~t thu~ gia tri gia tang la 0%,5% va 10%.

Thu~ thu nh~p doanh nghi$p:

T~p doan ap dl,lng thu~ su~t thu~ thu nh~p doanh nghi$p hi$n hanh la 20%.

5.14 Chi phi phai tra ngeln h~n

31/12/2017VND

Phil; tra cae tc1 chLPcva ca nhan khacTrich trU'oc chi phi lai vayTrich tmoc chi phi m6i gioi, xu~t kh~uTrich trU'oc chi phi khac

1.462.181.988607.108.915

.......................... _ _ _ _ ..........•......_ .._ .••...••...•._-_ _.2.069.290.903

~189~':') T'iluVlOA.f HI

01/08/2017VND

319.702.239298.740.700

1.494.272.241.._ .._ _.._ _._ .._ _-_ ..__ _.._.._ -.._ .._.

2.112.715.180

30

CONG TY co PHAN THU'ONG MAl KIEN GIANGs6 190 dU'ang Tran PM, phU'ang Vinh Thanh Van, thanh ph6 R~eh ota, tlnh KiemGiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tal ehinh tli ngay 01 thanq 08 d~n ngay 31 thanq 12 narn 2017

5.15 Phai tra ngeln han khac

31/12/2017VND

01/08/2017VND

Phil; tra cac aon vi va ca nhfin khacCac khoan phai tra Nha nuoc v~ c6 phan hoaCac khoan phai tra khac

213.006.243.441 171.768.414.44133.979.477.874 41.293.941.152246.985.721.315 213.062.355.593

5.16 Vay va nQ'thue tal chinh ngeln han, dal han

5.16.1 Vay va nQ' thue tai chinh ngeln han

31/12/2017 01/08/2017Gia tr] S6c6kh~o moo 00 Gi~trfOoooooooS6°c6kh~

nang tra nQ' nang tra nQ'VND VND VNDVND

Vayngtm h'flnphil; tra cact6 choc va ca nhfin khacNgan hang BIDVNgan hang VieteombankNgan hang HDbankNgan hang NVBYay t6 chuc, ca nhan khacYay dai han d~n han tra

268.455.382.065268.455.382.065 257.695.918.646 257.695.918.646212.917.604.851212.917.604.851 139.744.237.570 139.744.237.570

- 31.910.084.270 31.910.084.27013.491.900.000 13.491.900.000 15.308.000.000 15.308.000.0007.000.000.000 7.000.000.000

19.842.799.000 19.842.799.000......•......- _ _ _ _ _ _ __ ..•...._ .._ ....•_ _ .._.521.707.685.916521.707.685.916 444.658.240.486 444.658.240.486

Day la cac khoan vay co tho h~n khong qua 12 thang voi li3i su~t linh d9ng qua tling thai kyoCaekhoan vay ngiiln h~n va dai h~n t~i cae ngan Mng dU'O'ebao dam b~ng gia tri tai san e6 dinh hliuhinh va tai san e6 dinh vo hinh eua T~p doan (xem thuy~t minh 5.7 va 5.8).

5.16.2 Vay va nQ'thue tai chinh doli h~n

31/12/2017.............................................. _ _ _ _ _ ....................................•..~ . 01/08/2017Gia tri 56 co kha

nang tra nQ'VND

Gia tri 56 co khanang tra nQ'

VNDVND VNDVayda; h'flnpM; tra cact6 ch(Fcva ca nhiin khacNgan hang VieteombankNgan hang AgribankNgan hang NCBNgan hang HDbankYay va nO'dai h~n khae

23.551.000.000 23.551.000.00026.829.755.464 26.829.755.464

452.413.500175.000.000

452.413.500175.000.000

42.982.900.00030.100.755.464

563.650.000848.437.500

91.214.642.858

42.982.900.00030.100.755.464

563.650.000848.437.500

91.214.642.858.............................................._......................... ..._ _ - _ _ .._....... . - -..- -- ~-..~ - _ .._ _ .

51.008.168.964 51.008.168.964 165.710.385.822 165.710.385.8221

Day la cae khoan vay co tha h~n tren 12 thang voi li3i su~t linh d9n9 qua tling thai kyoCae khoan .::f .#vay ngiiln h~n va dai h~n t~i cae ngan hang dU'O'ebao dam b~ng gia tri tai san e6 dinh hliu hinh va .•~~tai san e6 dinh vo hinh eua T~p doan (xem thuy~t minh 5.7 va 5.8). :P

31

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LOooMMManoO'!.....

CD M0') M0') coCD ....."<tCDON.00>0"M "0') .....N .....

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t::'LO'M LOLO NNcOco .....M coo coco 0')0"~-

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cD(I)Q)

c:icoNan.....

'0'.....LO-.t"co

cQ)coNIt)

~coQ)It)

cD.....oooc:iM~coM........t(I)M

CONG TY co PHAN THU'ONG MAl KIEN GIANG ,se 190 dU'ong Tr~n Phu, E'hU'ongVinh Thanh Van, thanh pho Rach Gia, tlnh KiemGiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tal chinh tCPngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

01/08/2017·········-····-·······--\/ND--Tyi~-(%)

5.17.2 Chi tiilt vOn gop ella cac cO dong

31/12/2017VND 1$

V6n g6p Nha NuocCac to chuc, ca nhan khac

178.865.780.000 49,04% 178.865.780.000 49,04%185.870.550.000 50,96% 185.870.550.000 50,96%

••••••••••••••••••••••_••••_ _•••••••_..... •••••••••••••••__ _H H••__•••••••_••••••_••_ _•••••__.._H _.._········_·.__··_········

364.736.330.000 100,00% 364.736.330.000 100,00%

5.17.3 COphiilu

se 1U'Q'ngco phieu dang ky phat hanhse 1U'Q'ngco phieu da ban ra conq chunq

Co phieu pho thongCo phieu uu dai

31/12/2017

36.473.833

36.473.833

36.473.833se 1U'Q'ngco phieu dU'Q'cmua lai

Co phieu pho thongCo phieu uu dai

se 1U'Q'ngco phieu dang luu hanhCo phieu pho thongCo phi~u uu dai

36.473.833

36.473.833

Co phieu pho thong c6 rnenh gia la 10.000 VND.

5.18 Cac khoan rnuc nqoal bang can dOi kil toan

Ngo~i t~ cac loal31/12/2017

- £>0la My (USD)- Euro (EUR)

2.472.884251

01/08/2017

36.473.833

36.473.833

36.473.833

36.473.833

36.473.833

01/08/2017

659.291251

6 THONG TIN ao SUNG CHO cAc KHOAN MUC TRiNH sAy TRONG sAo cAo K~T QuA HOATDONG KINH DOANH' .

6.1 Doanh thu ban hang va cung cap dlch vt.J

6.1.1 TOng doanh thu

TCPngay 01/08/2017diln ngay 31/12/2017

VND

Doanh thu ban hangDoanh thu hang hoa b~t dong sanDoanh thu cung c~p dich VI,J

2.197.901.007.159

419.674.0782.198.320.681.237

6.1.2 Doanh thu ban hang va cung eAp dieh vt.Jeho cac ben lien quan

Kh6ng phat sinh doanh thu ban hang va cung cap dich VI,J cho cac ben lien quan.

TCPngay 01/01/2017diln ngay 31/07/2017

VND

4<.~%ic.

1<'1

\,Me(.:"~2.578.363.161.963

169.018.397.8746.598.206.894

2.753.979.766.731

33

CONG TY co PHAN THU'ONG MAl KIEN GIANG86 190 dU'cmgTran Phu, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh Kien GiangTHUY~T MINH BAO cAo TAl CHiNH HQ'P NHATCho ky tal chinh tLf ngay 01 thanq 08 narn 2017 d~n nqay 31 thang 12 narn 2017

6.2 Gia vOn hfmg ban

Gia v6n hang banGia v6n hang hoa b~t dong sanGia v6n cung cap djch Vl,J

6.3 Doanh thu hoat dQng tai chinh

Lai tien gLri, lai ky quyce tuc, loi nhuan duoc chiaLai chenh I$ch ty giaChenh lech danh gia lai cac khoan dau tuLai thoai v6n d~u tuDoanh thu heat dong tal chinh khac

6.4 Chi phi tai chinh

Chi phi lai yayChi phi thanh Iy cac khoan d~u tu tal chinhLa chenh I$ch ty giaLa chenh I$ch ty gia h6i doai do danh gia l<;Iicac khoan ml,JC ti~n t$ c6 g6c ngo<;lit$

6.5 Chi phi ban hang

Chi phi nhan vien ban hangChi phi vifln chuylm b6c x~pChi phi xu~t kh~uChi phi ban hang khac

TiJ>ngay 01/08/2017d~n ngay 31/12/2017

VND

2.126.852.495.372

......... M••••••••••••••••••••••••••••••••••••••••••••••••••••• MM•••••••

2.126.852.495.372

TiJ>ngay 01/08/2017d~n ngay 31/12/2017

VND

315.939.169

1.066.402.783

1.493.475.744481.301.750

3.357.119.446

TiJ>ngay 01/08/2017d~n ngay 31/12/2017

VND

9.649.900.931

116.456.053451.617.986

•••••••••••••••••••••••••••••••• M H H••H .

10.217.974.970

TiJ>ngay 01/08/2017d~n ngay 31/12/2017

VND

8.309.809.5074.510.679.252

13.466.962.61913.526.423.942

TiJ>ngay 01/01/2017d~n ngay 31/07/2017

VND

2.489.104.568.82491.682.969.7983.426.147.085

. ··.H·········_····· ··H_ _HHH .2.584.213.685.707

TiJ>ngay 01/01/2017d~n ngay 31/07/2017

VND

297.418.2633.019.020.6612.590.089.303

41.372.760.365

887.499.669···············.··_···.H·······_··__···__··_··_·

48.166.788.261

TiJ>ngay 01/01/2017d~n ngay 31/07/2017

VND

17.159.892.694

3.765.134.232368.452.123

• HH HM.H••H

21.293.479.049

TiJ>ngay 01/01/2017d~n ngay 31/07/2017

VND

15.081.590.06910.873.001.28225.782.853.08817.146.795.936

••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• _ ••••••••••••••• _ ••• _....... ._ •••• _ •• _ ••• _ •• _ •• _ •• _ ••••••• _ •••• _ •• _ ••••••• _ ••• _~ •• ~ .. ~~ M •• ..

39.813.875.320 68.884.240.375

')NG 1~HIEMlJi.', .:l1 TOJjlfT N'p H6<.:.:,; ;:::

34

CONG TY co PHAN THU'ONG MAl KIEN GIANGs6 190 dU'ang Tran Phu, ~hU'ang Vinh Thanh Van, thanh ph6 Rach Gia, tinh KielnGiangTHUY~T MINH BAO cAo TAl CHiNH HQ'P NHATCho ky tal chinh tu ngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

TLPngay 01/01/2017d~n ngay 31/07/2017

VND

6.6 Chi phi quan Iy doanh nghi~p

TLPngay 01/08/2017d~n ngay 31/12/2017

VND

Chi phi nhan vien quan IyChi phi kh~u hao tal san c6 dinhChi phi quan Iy khac

8.168.789.8742.878.280.6446.091.794.819••••••••••••••••••••••••••• M••• ' .

17.138.865.337

6.7 Thu nh~p khac

TLPngay 01/08/2017d~n ngay 31/12/2017

VND

Thu ti~n ho tro', ti~n b6i thuonq vi pharn hop d6ngThu nhap khac

545.790.0001.417.174.177

............................................. _ .

1.962.964.177

6.8 Chi phi khac

TLPngay 01/08/2017d~n ngay 31/12/2017

VND

210.325.740Chi phi n9P phatChi phi xu Iy cong no phai thu, phai traChi phi khac 904.685.024

.115.010.764

6.9 Chi phi san xuat kinh doanh theo y~u t6

Chi phi nguyen lieu, vat lieuChi phi nhan congChi phi khau hao tai san c6 dinhChi phi dich Vl,l mua ngoaiChi phi khac

TLPngay 01/08/2017d~n ngay 31/12/2017

VND

366.713.772.60024.329.313.70712.793.841.50324.050.975.05612.858.695.241

41.616.169.8844.333.405.32415.678.281.62561.627.856.833

TLPngay 01/01/2017d~n ngay 31/07/2017

VND

5.253.476.3741.382.058.2886.635.534.662

TLPngay 01/01/2017d~n ngay 31/07/2017

VND

2.323.324.77520.042.270.609

880.163.339

5CJ

23.245.758.723

TLPngay 01/01/2017d~n ngay 31/07/2017

VND

509.674.827.62967.294.218.88021.276.416.30635.194.128.69234.910.643.420

.~

~jH~NIi

6.10 Lai cO' ban tren cO phi~u

440.746.598.107 668.350.234.927

LQ'inhu~n k~ toan sau thu~ thu nh~p doanh nghi~pCac khoan di~u chinh tang hOc;lCgiam lQ'inhu~n k~ toan d~ xac dinh lQ'inhu~n hoc;ic10phan b6 cho c6 dong sa hCruc6 phi~u ph6 thong nhU'sau:- s6 trich quy khen thU'ang phuc lQ'iLO'inhu~n phtm b6 eho e6 dong sa hCrue6 phi~u ph6 thongC6 phi~u ph6 thong dang lU'uhanh binh quan trong nam (co phi~u)Lai cO' ban tren cO phi~u (VND/co phi~u)

TLPngay 01/08/2017d~n ngay 31/12/2017

VND

11.779.261.833

(798.818.255)10.980.443.578

36.473.633....._ .._ ...-.._ •..._..._--_ ...._ ..._...._

301

35

CONG TY co PHAN THU'ONG MAl KIEN GIANG86 190 dlJ'ong Tr~n Phu, ~hlJ'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh Ki€lnGiangTHUYET MINH BAO cAo TAl CHiNH HOP NHATCho ky tai chinh tCrngay 01 thang 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

7 THONG TIN BO SUNG CHO cAc KHOAN MUC TRiNH BAy TRONG BAo cAo LU'U CHUY~NTI~N T~ .

7.1 TiAn thu tip di yay

TIP ngay 01/08/2017 TIPngay 01/01/2017d~n ngay 31/12/2017 d~n ngay 31/07/2017

VND VND

Ti~n thu tCrdi vay theo kh~ lJ'ac thong thlJ'ong 1.862.981.017.562 1.868.522.466.172

7.2 TiAn tra nQ' gOc vay

TIP ngay 01/08/2017 TIPngay 01/01/2017d~n ngay 31/12/2017 d~n ngay 31/07/2017

VND VND

Ti~n tra no g6c vay theo kh~ uoc thong thlJ'ong 1.891.790.716.132 1.968.747.416.682

8 Ml,IC eiCH vA CHiNH SACH QUAN LY RUI RO TAl CHiNH

Tap doan c6 cac tal san tal chinh nhu cac khoan phai thu khach hang va cac khoan phai thu khac,ti~n m~t va ti~n gui ng~n han phat sinh true ti~p tCrhoat dong cua Tap doan, NO'phai tra tai chinhcua Tap doan chu y~u bao g6m cac khoan nO'vay, cac khoan phai tra nglJ'oi ban va cac khoan phaitra khac. Ml,Ic dich chinh cua cac khoan nO'phai tra tai chinh nay la nhcilmhuy dong cac ngu6n taichinh phl,lc Vl,lcho cac hO<;itdong cua T~p doan.

T~p doan chiu rui ro thi trlJ'ong, rui ro tin dl,lng va rui ro thanh khoan.

Nghi~p Vl,Jquan Iy rui ro la nghi~p Vl,lkhong thE§thi~u cho toan bO hO<;itdong kinh doanh cua T~pdoan. T~p doan chlJ'a thl,!'c hi~n cac bi~n phap ph6ng ngCracac rui ro nay do thi~u thi trlJ'ong muacac cong Cl,Jtai chinh.

Ban Giam d6c xem xet, th6ng nh~t ap dl,Jngcac chinh sach quan Iy cho cac rui ro n6i tren nhlJ'sau:

i. Rui ro th! trU'cmg

Rui ro thi trlJ'ong la rui ro ma gia tri hO'PIy cua cac lu6ng ti~n trong tlJ'O'nglai cua cac cong Cl,Jtaichinh se bi~n dong theo nhCmgthay d6i cua gia thi trlJ'ong. Rui ro thi trlJ'ong c6 b6n 10<;iirui ro: rui rolai su~t, rui ro ti~n t~, rui ro v~ gia hang h6a va rui ro v~ gia khac, ch~ng h<;innhlJ' rui ro v~ gia c6ph~n.

Rtii fO liii suat

Rui ro lai su~t la rui ro ma gia tri hO'PIy ho~c cac lu6ng ti~n trong tlJ'O'nglai cua mot cong Cl,ltai chinhse bi~n dong theo nhQongthay d6i cua lai su~t thi trlJ'ong. Rui ro thi trlJ'ong do thay d6i lai su~t cuaT~p doan chu y~u lien quan d~n ti~n, cac khoan ti~n gui ng~n h<;inva cac khoan vay cua T~p doan.

T~p doan quan Iy rui ro lai su~t bcilngcach phan Uch tinh hinh c<;inhtranh tren thi trlJ'ong dE§c6 dlJ'O'clai su~t c6 100icho ml,lCdich cua T~p doan va van ncilmtrong giai h<;inquan Iy rui ro cua minh.

Rtii fO ngo€li t~

Rui ro ngo<;iit~ la rui ro ma gia tri hO'PIy cua cac lu6ng ti~n trong tlJ'O'nglai cua cac cong Cl,Jtai chinhse bi~n dong theo nhQongthay d6i cua ti gia h6i doai. T~p doan chiu rui ro do Sl,!'thay d6i cua ti giah6i doai lien quan trl,!'c ti~p d~n hO<;itdong kinh doanh cua minh.

T~p doan c6 rui ro ngo<;iit~ do thl,!'c hi~n mua va ban hang h6a bcilngdO'nvi ti~n t~ khac vai d6ngti~n k~ toan cua T~p doan. T~p doan quan Iy rui ro ngo<;iit~ bcilngcach xem xet tinh hinh thi trlJ'onghien hanh va dl,J'ki€!n khi T~p doan I~p k€! hOc;lChmua va bclmhang trong tU'O'ng lai b~ng ngoc;li te.

-~".

36

CONG TY co PHAN THU'ONG MAl KIEN GIANG86 190 dU'cmgTran Phu, phU'ong Vinh Thanh Van, thanh ph6 R<;lchGia, tlnh Kien GiangTHUYET MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tal chinh tCYngay 01 thanq 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

Rili ro tin dt,mg

Rui ro tin dl,mg la rui ro rna mot ben tham gia trong mot cong cu tal chinh noac hop d6ng giao dichkhonq thuc hien dU'qc nghia vu cua minh, dan d~n t8n that v~ tal chinh. Tap doan c6 rui ro tin dl,lngtCYcac heat dong kinh doanh cua minh (chu y~u d6i vai tal khoan phai thu khach hang), va tCYhoatdong tal chinh cua minh, bao g6m ti~n gui ngan hang, nghi¢p vu nqoai h6i va cac cong Cl,ltal chinhkhac,

Phili thu khflch himg

Tap doan thU'ong xuyen theo doi cac khoan phal thu chua thu dU'qc. 86i voi cac khach hang lon,T$p doan xem xet 51,1'suy giam trong ch~t lU'qng tin dl,lng cua tCYngkhach hang t<;lingay I$p bao cao.T$p doan tim cach duy tri 51,1'ki~m soat ch~t che cac khoan phai thu tbn d(;mgva b6 tri nhan 51,1'ki~msoat tin dl,lng d~ giam thi~u rui ro tin dl,lng. Tren cO'so nay va vi¢c cac khoan phai thu khach hangcua T$p doan c6 lien quan d~n nhi~u khach hang khac nhau, rui ro tin dl,lng khong t$p trung dang k~vao mot khach hang nh~t dinh.

Ti~n giPi ngan himg

T$p doan chu y~u duy tri 56 dU' ti~n gui t<;licac ngan hang dU'qc nhi~u ngU'oi bi~t d~n t<;liVi¢t Nam.Rui ro tin dl,mg cua 56 dU' ti~n gui t<;licac ngan hang dU'qc quan Iy bai bo ph$n ngan quy cua T$pdoan theo chinh sach cua T$p doan. Rui ro tin dl,lng t6i da cua T$p doan d6i vai cac khoan ml,lCtrenban can d6i k~ toan t<;lingay k~t thuc ky tai chinh la gia tri ghi 58 nhU'trinh bay trong Thuy~t minh 565.1. T$p doan nh$n th~y muc do t$p trung rui ro tin dl,lng d6i vai khoan ti~n gui ngan hang la th~p.

Ii. Rui ro thanh khofm

Rui ro thanh khoan la rui ro ma T$p doan se g~p kh6 khan khi thl,l'c hi¢n cac nghia Vl,ltai chinh dothi~u v6n. Rui ro thanh khoan cua T$p doan chu y~u phat sinh tCYvi¢c cac tal san tai chinh va nqphai tra tai chinh c6 thai di~m dao h<;lnI¢ch nhau.

T$p doan giam thi~u rui ro thanh khoan b~ng cach duy tri mot lU'qng ti~n m~t va cac khoan tU'O'ngdU'O'ngti~n va cac khoan vay ngan hang a muc ma Ban Giam d6c cho r~n~ du d~ dap ung cho cachO<;ltdong cua T$p doan va giam thi~u rui ro do nhCrngbi~n dong cua luong ti~n. Bang dU'ai dayt8ng hqp thai h<;lnthanh toan cua cac khoan nq phai tra tai chinh cua T$p doan dl,l'a tren cac khoanthanh toan dl,l' ki~n tren hqp d6ng cO'so chUladU'qc chi~t kh~u:

DU'ai 1 nam TLP1 d~n 5 namVND VND

T6ng cQngVND

Ngay 31 thang 12 nam 2017Cac khoan vay va nqPhai tra ngU'oi banPhai tra khac va chi phi phai tra

521.707.685.916169.522.446.138248.731.030.903

51.008.168.964 572.715.854.880- 169.522.446.138- 248.731.030.903

.................................................................................................... _ _ •••••••••••• M•••

939.961.162.957 51.008.168.964 990.969.331.921Ngay 31 thang 07 nam 2017Cac khoan vay va nqPhai tra ngU'oi banPhai tra khac va chi phi phai tra

444.658.240.486 165.710.385.822 610.368.626.308173.254.864.626 - 173.254.864.626214.863.729.182 - 214.863.729.182

........................................•_ _ __ _ _ _-_ .._ _ _........... . _ _.._ .._.._ _ .._ __ .._ .._._ _ .._._ _ .

832.776.834.294 165.710.385.822 998.487.220.116

Tai sfm dam bao

T$p doan da dung gia tri tai san c6 dinh cua minh d~ dam bao cho cac khoan vay t<;licac ngan hangt<;lingay 31 thang 12 nam 2017 va ngay 31 thang 07 nam 2017 (xem t<;lithuy~t minh 56 5.7 va 5.8).

-7

IepN(

,=-

..~COl

·,ACHHI

37

CONG TY co PHAN THU'ONG MAl KIEN GIANGSO190 dU'ong Tran Phu, phU'ong Vlnh Thanh Van, thanh phORach Gia, tinh Kien GiangTHUYJ::T MINH BAO cAo TAl CHiNH HQ'P NHATCho ky tal chinh tl) ngay 01 thang 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

Tap dean khong narn giCl'tai san dam bao cua mot ben khac tal ngay 31 thanq 12 nam 2017 va ngay31 thang 07 narn 2017.

. §i.~!r!g~i~.~ _§!~!~I..~9'P_.ly_ __.31/12/2017 01/08/2017 31/12/2017 01/08/2017

VND VND VND VNDrai san tal chinhPhai thu khach hang 150.809.762.048 229.723.324.185 150.809.762.048 229.723.324.185cse khoan phai thu khac 23.127.924.532 26.264.786.702 23.127.924.532 26.264.786.702Tal san tai chinh s~nsang d~ banTilln 303.802.953.401 220.343.663.195 303.802.953.401 220.343.663.195

••• • •••••••• _.......................... • ••••••••••••••••••• H ................••••••••••••••••••••••• __ •••••••••• _ _H••H•••••••••••••H••••H._••••••H••H .

477.740.639.981 476.331.774.082 477.740.639.981 476.331.774.082NQ'phal tra tai chinhVay va noPhai tra ngU'oi banPhai tra khac

572.715.854.880 610.368.626.308 572.715.854.880 610.368.626.308169.522.446.138 173.254.864.626 169.522.446.138 173.254.864.626248.731.030.903 214.863.729.182 248.731.030.903 214.863.729.182

...990:969:·331ji21-···998.48i~220:116 ·990.969:33-1·:921- - 998:487.2"20-:11-6

Gia tri hop IVcua tal san va no phai tra tai chinh khOng dU'Q'cdanh gia va xac dinh mot each chinhth(fc vao ngay 31 thanq 12 narn 2017 va ngay 31 thanq 07 narn 2017. Tuy nhien, Ban Tong GiamdOcdanh gia gia tri hQ'pIVcua nhCl'ngtai san va phai tra tai chinh nay khong co chenh I$ch trQng y~uvai gia tri ghi so cua chung tc;lingay k~t thuc ky tai chinh.

9 cAc THONG TIN KHAc

9.1 Giao dich va 56 dll' vcYicac ben lien quan

Cac ben lien quan bao gom: cac thanh vien quan IV chu chOt, cac ca nhan co lien quan vai cacthanh vien quan IVchu chOt va cac ben lien quan khac.

Cac thanh vien quan IVchu chOt gom: cac thanh vien HOidong Quan tri va cac thanh vien Ban TongGiam dOc. Cac ca nhan co lien quan vai cac thanh vien quan IVchu chOt la cac thanh vien m~t thi~ttrong gia dinh cac thanh vien quan IVchu chOt.

T~p doan khong phat sinh giao dich vll ban hang va cung c~p dich VI,! cho cac thanh vien quan IVchu chOtva cac ca nhan co lien quan vai cac thanh vien quan IVchu chOt.

Thu nh~p cua cac thanh vien quan IVchu chOt

TiP ngay 01/08/2017d~n ngay 31/12/2017

VND

TiP ngay 01/01/2017d~n ngay 31/07/2017

VND

9.2

Tilln IU'O'ngva thU'ong

Giao dich va 56 dll' vcYicac ben lien quan khac

1.225.000.000 2.458.195.250

cac giao dich chu y~u vcYicac ben lien quan:

Cong ty lien quan NQidung TiP ngay 01/08/2017 TiP ngay 01/01/2017d~n ngay 31/12/2017 d~n ngay 31/07/2017

VND VND

Cong ty TNHH Xang Dau Kien Giang Nh~n co hic 10.717.251

:::::o(-

.~

~;1) TY2M lJilu.roAN::1 HAl-.~

~

38

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 dU'ang Tran Phd, phU'ang Vinh Thanh Van, thanh ph6 Rach Gia, tinh KiemGiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tal chinh t(f ngay 01 thang 08 narn 2017 d~n ngay 31 thanq 12 narn 2017

56 dlJ'cac khoan phal thu vai cac ben co lien quan

NQidung 31/12/2017VND

01/08/2017VND

Cong ty lien quan

Cong ty TNHH Xang D~u Kien Giang Phai thu khac 74.347.420 74.347.420Cong ty c6 phan Thuonq rnai Dich VI.)Kien Giang Phai thu khac 10.603.079.917 10.603.079.917

•••••••••••••••••••••M•••••••••••••••••••••M._•••••••••••••••_ ••••• _•••_••_••_••_..._••••_••_•••••••__•••••__••••••••••• _•••

10.677 .427.337 10.677.427.337

9.3 ThOngtin v~ bQph~n

Thong tin bO phan duoc trinh bay theo linh Vl,I'C kinh doanh va khu Vl,J'C dia IY. Sao cao bo phanchinh chu y~u 113theo khu Vl,J'C dia IY.

ThOngtin bQph~n theo linh vlfc kinh doanh

Heat dong chu y~u cua Tap doan 113kinh doanh thuonq rnai, san xuat va che bien.

Thong tin bQph~n theo khu vlfc dia Iy

Tap doan co hoat dong kinh doanh chinh 113kinh doanh thuonq mal, san xuat va ch~ bien.

Tieu thl.lnQidia

VND

CQngTLPngay 01/08/2017d~n ngay 31/12/2017

Hoat dQ~gxuat khau

VND VND

Doanh thu thu~nChi phi phan b6K~t qua kinh doanh bQph~nChi phi khong phan b6Thu nh~p hO<;ltdong tai chinhChi phi hO<;ltdong tai chinhLQ'inhu~n trlJ'ac thu~Chi phi thu~ TNDN hi$n hanhChi phi thu~ TNDN hoan I<;IiLQ'inhu~n sau thu~ TNDNVao ngay 31/12/2017rai san va nQ'phai trarai san cua bo ph~nrai san khOng phan b6

TOngtai san

649.666.737.054 1.550.616.908.360(627.985.088.988) (1.498.867.406.384)

21.681.648.066 51.749.501.976

2.200.283.645.414(2.126.852.495.372)

73.431.150.042(58.067.751.421 )

6.587.840.994(10.217.974.970)11.733.264.645

11.733.264.645

56.108.427.379 150.809.762.0481.331.990.629.755

.._ .._ ...•......._ _ ..__ __ _•......_ _ _ ..__ ._--_..__ ._1.482.800.391.803

94.701.334.669

NO'phai tra khong phan b6TOngnQ'phai tra

1.080.834.740.9811.080.834.740.981

~'s........::'y.NMJ~N

./,

~

39

CONG TY co PHAN THU'ONG MAl KIEN GIANGse 190 oU'ong Tr~n Phu, phU'ong Vinh Thanh Van, thanh ph6 Rach Gia, tlnh Kien GiangTHUY~T MINH BAO cAo TAl CHiNH HQ'PNHATCho ky tal chinh tlf ngay 01 thanq 08 narn 2017 o~n ngay 31 thanq 12 nam 2017

TlP ngay 01/01/2017dim ngay 31/07/2017

Doanh thu thuanChi phi phan b6K~t qua kinh doanh bQ ph~nChi phi khong phan b6Thu nhap hoat o¢ng tal chinhChi phi hoat o¢ng tal chinhLQ'i nhuan truoc thu~Chi phi thue TNDN hien hanhChi phi thue TNDN hoan laiLQ'i nhuan sau thu~ TNDNVao ngay 31/07/2017rai san va nQ' phal traTal san ella b¢ phanTai san khong phan b6TOng tai sanN9' phal tra khonq phan b6TOng nQ'phai tra

Tieu thu nQi dja CQngHoat dQl)gxuat khau

VND VND VND

831.554.162.884 1.922.822.181.408(780.181.565.451) (1.804.032.120.256)

51.372.597.433 118.790.061.152

2.754.376.344.292(2.584.213.685.707)

170.162.658.585(153.757.855.931 )

49.662.516.622(21.293.479.049)44.773.840.227

(15.505.746.412)

29.268.093.815

65.826.101.054 163.897.223.131 229.723.324.1851.284.653.731.3671.514.377 .055.5521.119.868.926.9871.119.868.926.987

9.4 Cae sl! ki~n phat sinh sau ngay kM thuc ky tai ehinh

Khong eo Sl! kien nao phat sinh sau ngay k~t thuc ky tai chinh tlf ngay 01 thang 08 o~n ngay 31 thang12 nam 2017 yeu c~u phai oi~u chinh s6 li¢u ho~c cong b6 trong Sao cao tai chinh.

LE TH! THUYNgU'tYiI~p bil!u

£>INHHoAI THANHK~ toan trU'tYng

p~vANHoANGTOng Giam dOeKien Giang, ngay 28 thang 03 nam 2018

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I CONGTV co PHANTHU'O'NG M~I KIEN GIANGcmsv5.stoxplus.com/medialib/Crawler/2018/2018-06/2018-06-15/Bao-cao... · Giang (gOit~t la"Cong ty") vacac cong tycon (qoichung la"Tap dean"),