••••••••••••••.'•••••••••••••••••••

CONGTV CO PHAN VIET NAM KY NGHE SUC sAN -TRV So' CHINH· .

(Thanh I~p tet nU'CfcCQng hoa Xa hQi Chu nghia Vi~t Nam)

BAo cAo TAl CHiNH al eirocKIEMToANChonam tid chinh ket thuc ngay 31 thang 12 nam 2017

••••••••••••••••••••••••••••••••••

CONG TV CO PHAN VI~T NAM KY NGH~ SUC sAN - TRV So' CHiNH420 Nd Trang Long, Phuong 13, Qu~n Binh ThanhThanh pho Ho Chi Minh, Viet Nam

NOIDUNG

BAo cAo CLlA BAN GIAM DOC

BAo cAo KIEM ToAN DOC L).p

BANGCANDOl KE ToAN

BAo cAo KET QuA HOI:\TDONG KINH DOANH

BAo cAo LLfUCHUYENTIEN T~

THUYET MINH BAo cAo TAl CHINH

MVC LVC

TRANG

1 - 2

3-4

5-6

7

8

9 - 29

eONG TV eo PHANVI~T NAM KY NGHe sue SAN - TRV So' eHiNH420 NdTrang Long, Phu'ong13, Qu~n Binh ThanhThanh pho Ho Chi Minh, Viet Nam

sAo eAo ellA BANGIAM noe

Ban Gtarn doc Cong ty Co phan Vi~t Nam Ky ngh~ Sue san (gQi tat la "Cong ty") d~ trlnh bao cao naycunq voi bao cao tai chinh cua Tru so chinh cua Cong ty (gQi tat la "Tru so chinh") cho narn tai chinh ketthuc ngay 31 thanq 12 narn 2017.

HQI nONG QUANTR~, BANGIAM noe vA. BAN KIEM SOAT

cac thanh vien cua HQidong Quan tr], Ban Giam doc va Ban Kiem scat Cong ty da dieu hanh Conq tytrong narn va den ngay I~p bao cao nay gom:

Hoi dong Ouim trix*:,Ong Nguyen PhucKhoaOng Nguy~n NqocAnOng Van DU'cMu'oiOng PhamTrung UlmOng Tr~n NgQcDangOng Huynh Quang Giau

Chu tichPho Chu tich (bo nhiem ngay 05 thanq 4 narn 2017)Pho Chu tich (mi~n nhiem ngay 05 thanq 4 narn 2017)PhoChu t!chThanh vienThanh vien (bo nhi~m ngay 05 thang 4 nam 2017)

Ban Giam docOng Nguyen NgocAnOng Van DU'cMltOiBa Ulm Th! NgQcSu'dngBaD~ng Th! Phu'dngNinhOng Nguy~nDang Phu

Tong Giam doc (bo nhi~m ngay 07 thang 4 nam 2017)Tong Giam doc (mi~n nhi~m ngay 07 thang 4 nam 2017)PhoTong Giam docPhoTong Giam docPhoTong Giam doc

Ban Kiem soatOng Ph<;lmHoang SdnOng Nguy~n Kim KhanhBaDoan Thi My DuyenOng LeQuang LiemBa Hoang Th! Kim Phu'qng

Tru'ong ban (bo nhi~m ngay 05 thang 4 nam 2017)Tru'ong ban (mi~n nhi~m ngay 05 thang 4 nam 2017)Thanh vienThanh vien (bo nhi~m ngay 05 thang 4 nam 2017)Thanh vien (mi~n nhi~m ngay 05 thang 4 nam 2017)

TRAeH NHI~M ellA BANGIAM noe

Ban Giam doc Cong ty co trach nhi~m I~p bao cao tai chinh phan anh mQt cach trung thl/c va hqp Iy tinhhinh tai ehinh eGaTn,1so ehinh tCilingay 31 thang 12 nam 2017, cLing nhu' ket qua ho~t 09ng kinh doanhva tinh hinh Iu'u chuyen tien t~ cho nam tai chinh ket thuc cung ngay, phu hqp vOi chuan ml/c ke toan,che 09 ke toan doanh nghi~p Vi~t Nam va cac quy d!nh phap Iy co lien quan den vi~c I~p va trlnh bay baocao tai chinh. Trong vi~c I~p bao cao tai chinh nay, Ban Giam doc du'qc yeu cau phai:

• Ll/a chQncac chinh sach ke toan thich hqp va ap dl,lng cac chinh sach do m9t each nh§'t quan;• Du'a ra cac xet doan va u'octinh mQt cach hqp Iy va th~n trQng;• Neu r6 cac nguyen tac ke toan thich hqp co du'qc tuan thu hay khong, co nhG'ngap dl,lng sai I~ch

trQng yeu can du'c;1ccong bo va giai thich trong bao cao tai chinh hay khong;• L~p bao cao tai chinh tren cd so hO<;ltdQng lien tl,lCtru tru'ong hqp khong the cho rang Cong ty se tiep

tl,lChO<;ltdQngkinh doanh; va• Thiet ke va thl/c hi~n h~ thong kiem soat n9i bQm9t cach hG'uhi~u cho ml,lc dich I~p va trinh bay bao

cao tai chinh hqp Iy nham h~n che rui ro va gian I~n.

~'.<::::> (~..,". ,.; TRA(:t [?c,,,~

Ban Giam doc Cong ty ch!u trach nhi~m dam bao rang so ke toan du'qc ghi chep mQt cach phu hc;1pdephan anh mQt cach hqp Iy tinh hinh tai chinh cua Trl,l so chinh 0 ba't ky thai diem nao va dam bao rangbao cao tai chinh tuan thu chuan ml/c ke toan, che d9 ke toan doanh nghi~p Vi~t Nam va cac quy d!nhphap Iy co lien quan den vi~c I~p va trlnh bay bao cao tai chinh. Ban Giam doc cLingch!u trach nhi~m dambao an toan cho tai san cua Trl,l so chfnh va thl/c hi~n cac bi~n phap thfch hqp de ngan ch~n va phat hi~ncc!lehanh vi gian I~n va sai phCilmkhac.

1

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CONGTV CO PHAN VI~T NAM KY NGH~ SUCsAN - TRI,JSo' CHINH420 NdTrang Long, Phuong 13, Qu~n Binh ThanhThanh ph5 Ho Chi Minh, Viet Nam

BAO CAO CUA BAN GIAM ooe (Tiep theo)

Nguy~nNgQc An iL;.Tong Giam (focNgilY 22 thfmg 3 nsm 2018

'I HI.ON(: l!llli:-=tC'lET..._:_- TP=

2

Deloitte.56: )If~-

Cong ty TNHHDeloitteVi~t Namning 18, Toa nha Times Square,57-69F Dong Khoi, P. Ben Nqhe,Quan 1, Tp. Ho Chi Minh, Vi~t NamDi~n thoai :+842839100751Fax: +8428 3910 0750www.deloitte.com/Vn

/VN1A-HC-BC

BAo cAo KIEMToANf)QC~P

Kinh 9qi: Caeel) dangHQidong Quim tr], Ban Kiem soat va Ban Giiim docCong ty cs phin Vi~t Nam Ky ngh~ Sue san - Trl,l sa ehinh

Chung toi <:Iakiem toan bao cao tai chinh kern theo cua Tru so chinh cua Cong ty Co phan Vi~t Nam Kyngh~ sue san (gQi tat la "Tn,1so chinh"), chl<;1cI~p ngay 22 thanq 3 narn 2018, tU trang 5 den trang 29,bao gam Bang can <:Ioike toan tal ngay 31 thanq 12 narn 2017, Bao cao ket qua hoat dQng kinh doanh,Bao cao luu chuyen tien t~ cho narn tai chinh ket thuc cunq ngay va Ban thuyet minh bao cao tai chinh.

Tnich nhi~m cua Ban Giam doc

Ban Glam <:IocCong ty chlu trach nhi~m ve vi~c I~p va trlnh bay trung thl/c va h<;1pIy bao cao tai chinh cuaTrl,l so chinh theo chuan ml/c ke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy <:Iinhphap Iy colien quan <:lenvi~c I~p va trlnh bay bao cao tai chinh va chiu trach nhi~m ve kiem soat nQi bQ ma BanGiam <:Iocxac <:Iinhla can thiet <:Iedam bao vi~c I~p va trlnh bay bao cao tai chinh khong co sai sot trQngyeu do gian I~n ho~c nham I~n.

Trach nhi~m cua Kiem toan vien

Trach nhi~m cua chung toi la du'a ra y kien ve bao cao tai chinh dl/a tren ket qua cua cUQckiem toanoChung toi <:Iatien hanh kiem toan theo cac chuan ml/c kiem toan Vi~t Nam. Cac chuan ml/c nay yeu cauchung toi tuan thu chuan ml/c va cac quy dinh ve <:190<:Iucnghe nghi~p, I~p ke ho~ch va thl/c hi~n cUQckiem toan <:Ie<:I9tdu'<;1c51/ dam bao h<;1pIy ve vi~c li~u bao cao tai chinh cua Trl,l so chinh co con sai sottrQng yeu hay khong.

Cong vi~c kiem toan bao gam thl/c hi~n cac thu tl,lC nham thu th~p cac bang chung kiem toan ve cac soli~u va thuyet minh tren bao cao tai chinh. Cac thu tl,lC kiem toan <:Iu'<;1cII/a chQn dl/a tren xet doan cuaKiem toan vien, bao gam danh gia rui ro co sai sot trQng yeu trong bao cao tai chinh do gian I~n ho~cnham I~n. Khi thl/c hi~n <:Ianhgia cac rui ro nay, Kiem toan vien da xem xet kiem soat nQi bQ cua Trl,l sochinh lien quan den vi~c I~p va trlnh bay bao cao tai chinh trung thl/C, h<;1pIy nham thiet ke cac thu tl,lCkiem toan phu h<;1pvoi tlnh hlnh thl/c te, tuy nhien khong nham ml,lc c:Jich<:Iu'ara y kien ve hi~u qua cuakiem soat nQi bQ cua Trl,l so chinh. Cong vi~c kiem toan cOng bao gam <:Ianhgia tinh thich h<;1pcua cacchinh sach ke toan <:Iu'<;1cap dl,lng va tinh h<;1pIy cua cac u'oc tinh ke toan cua Ban Giam <:IoccOng nhu'danhgia vi~c trlnh bay tong the bao cao tai chinh.

Y kien cua Kiem toan vien

~~yiUHAfE'

~~

Chung toi tin tu'ong rang cac bang chung kiem toan ma chung toi da thu th~p du'<;1cla day du va thich h<;1plam cd so cho y kien kiem toan cua chung toi.

Theo y kien cua chung toi, bao cao tai chinh da phan anh trung thl/c va h<;1pIy, tren cac khia c~nh trQngyeu, tlnh hlnh tai chinh cua Trl,l so chinh t9i ngay 31 thang 12 nam 2017, cOng nhu' ket qua h09t dQngkinh doanh va tlnh hlnh ILtu chuyen tien t~ cho nam tai chinh ket thuc cung ngay, phu h<;1pvoi chuan ml/cke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy co lien quan den vi~c I~p va trlnhbay bao cao tai chinh.

Ten Deloitte dlfQc dung de chi m(it hoi;lc nhieu th~lnh vien cLla Deloitte Touche Tohmatsu Limited, m(it cong ty TNHHco trv sa t<;liAnh, va mang lL10icac hang thanh vien - m6i thanh vien 103 m(it to chuc d(ic I~p ve m~t phap IY.Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan cau") khong cung dip djch vu cho cac khach hang.Vui long xem tai website www.deloitte.com/about de bie't them thong tin chi tiet ve cCicau phap Iy cLlaDeloitte Touche Tohmatsu Limited va cac hang thanh vien.

3

Deloitte.

BAO cAo klEM ToAN DQC ~P (Tlep theo)

Van tfe cin nhan m(lnh

Chung toi xin hJ'Uy ngU'Clidoc cac dieu chinh dU'QCde c~p t~i Thuyet minh 55 3 trong ban thuyet minh baocao tai chinh, trong d6 mo ta vi~c dieu chinh hoi t5 mQt 55 55 li~u cua bao cao tai chinh cho nam tai chinhket thuc ngay 31 thang 12 narn 2016 theo Thong bao ket qua Kiem toan cue Klem toan Nha nU'C1c,Bienban ket qua klem tra cua to cong tac kiem tra bao cao tal chinh Doanh nghi~p Nha nU'(1cva cac ket quathanh tra thue cue CI,ICThue Thanh ph5 Ho Chi Minh. Y kien kiem toan cua chunq toi khong lien quan denvan de nay.

Van tfe khac

ve Thai HoaPh6 Tc;ng Giam docGiay chUng nhan dang ky hanh nghekiem toan 550138-2018-001-1CHI NHANH CONGTV TNHHDELOlnE VIeT NAMNgiw 22 tMng 3 nam 2018Thanh pho Ho Chf Minh, CHXHCNVi~t Nam

Nguyen TrQng TheKiem toan vil!nGiay chUng nh~n dang ky hanh nghekiem toan 552649-2018-001-1

4

CONG TV CO PHAN VI~T NAM KY NGH~ sue sAN - TRl,.Iso CHINH MAu s6 B 01-0N420 Nd Trang Long, Phuong 13, Qu~n Binh Thanh Ban hanh theo Thong tu so 200/2014/TT-BTCThanh pho Ho Chi Minh, Vi~t Nam ngay 22 thanq 12 narn 2014 cua B9 Tai chinh

BANGCiN06IK~TOANT9i ngiw 31 thtmg 12 nam 2017

Den vi: VND

Ma Thuyet So dau namTAl sAN so minh So cuoi nam (Trinh bay li;li)

A. TAl sAN NGAN H~N 100 1.278.770.036.730 932.161.443.908

I. Ti'en va cac khoan tu'o'ng du'o'ng Hen 110 5 504.354.268.941 202.595.327.3431. Tien 111 78.065.960.608 77.546.438.4542. Cac khoan tu'dng du'dng tien 112 426.288.308.333 125.048.888.889

II. cac khoan phai thu ngan han 130 491.654.617.811 404.562.945.2301. Phai thu ngan han cua khach hang 131 6 209.029.441.356 115.203.361.2252. Tra truce eho ngu'oi ban ngan han 132 2.020.669.587 3.484.219.2053. Phai thu nQi bQngan han 133 7 276.028.188.384 278.750.388.8774. Phai thu ngan han khac 136 8 5.394.988.026 7.915.190.5785. DI/ phonq phai thu ngan han kh6 dei 137 9 (818.669.542) (790.214.655)

III. Hang ton kho 140 10 281.277 .341.652 323.195.285.7341. Hang ton kho 141 288.998.474.102 323.388.040.1492. DI/ phonq giam gia himg ton kho 149 (7.721.132.450) (192.754.415)

IV. Tai san ngan han khac 150 1.483.808.326 1.807.885.6011. Chi phi tra truce ngan han 151 11 1.483.808.326 1.807.885.601

B. TAl sAN oAI H~N 200 411.527.383.893 488.405.772.480

I. Cac khoan phai thu dai han 210 345.000.000 885.178.6821. Phai thu dai han khac 216 8 345.000.000 885.178.682

II. Tai san co dinh 220 318.095.091.323 340.181.801.3411. Tai san co dinh hfiu hinh 221 12 74.296.422.633 85.051.795.159- Nguyen gia 222 218.844.195.585 211.647.099.028- Gia tri hao man lOy k€ 223 (144.547.772.952) (126.595.303.869)2. Tal san co djnh vo hinh 227 13 243.798.668.690 255.130.006.182- Nguyen gia 228 259.723.827.703 263.203.198.433- Gia tri hao man lOy k€ 229 (15.925.159.013) (8.073.192.251)

III. Tai san do dang dai hii_ln 240 13.027.981.506 12.179.127.1951. Chi phi x§y dl/ng cd ban dO'dang 242 14 13.027.981.506 12.179.127.195

IV. Oau tu' tai chinh dai hii_ln 250 5.512.670.000 5.512.670.000~1. Dau tu' g6p von VaGddn vi khae 253 15 5.512.670.000 5.512.670.000 I:I~Pc;

V. Tili san dai hi;ln khac 260 74.546.641.064 129.646.995.262 C1. Chi phi tra tru'oe dai h<:ln 261 11 66.122.072.903 129.646.995.262 RACH2. Tai san thue thu nh~p hoan l<:Ii 262 16 8.424.568.161 DE

~TONG CQNGTAl sAN (270=100+200) 270 1.690.297.420.623 1.420.567.216.388 ~~

Cac thuyet minh kem thea /a m¢'>tb¢'>ph~n h\fp thanh eva Ma caa tai ehfnh nay5

420 No'Trang Long, Phuong 13, Qu~n Binh ThanhThanh pho Ho Chi Minh, Vi~t Nam

CONG TV CO PHAN VIET NAM KY NGHE SUC SAN - TRU so CHINH MAU so B 01-0NBan hanh theo Thong nr so 200/2014/TT-BTCngay 22 thanq 12 narn 2014 cua B9 Tal chlnh

BANG CAN 001 KE ToAN (Tiep thea)T?i ng2W31 tMng 12 nam 2017

Ma ThuyetNGUONVON so minh So cuoi nam

C. NQ'PHAI TM 300 730.540.985.163

I. Nq ngiln han 310 655.360.302.9941. Phai tra nguoi ban ng13nhan 311 17 234.284.074.9312. Nguoi mua tra tien tnrcc ngan han 312 40.935.689.4173. Thue va cac khoan phai nop Nha nuac 313 18 28.756.235.7294. Phai tra nguoi lao dong 314 80.297.991.9015. Chi phi phai tra ng13nhan 315 19 552.465.6466. Phai tra ngan han khac 319 20 35.620.815.3007. Vay ng13nhan 320 21 213.004.329.4478. Quy khen thuonq, phuc Io'i 322 23 21.908.700.623

II. NQdai han 330 75.180.682.1691. Vay va no' thue tai chinh dai han 338 22 22.477 .328.6682. DI)'phong phal tra dai han 342 24 32.703.353.5013. QUy phat trien khoa hoc va c6ng nghe 343 25 20.000.000.000

D. VON CHU SO HO'U 400 959.756.435.460

I. Von chu sa hU'u 410 26 959.756.435.4601. Von gop cua chu 50 hiiu 411 809.143.000.000- Co phieu phD thOng co quyen 411a 809.143.000.000bieu quyet

2. Quy dau tu' phat trien 418 28.432.888.0633. Lo'inhu~n 5au thue chua phfm phoi 421 122.180.547.397- Uli nhu?n sau thue chUa phan ph6i 421a 3.831.625.377/{jy ke den cuOi nam trUac/ky trUac

- Lrji nhu?n sau thue chUa phfm ph6i 421b 118.348.922.020nam nay/ky nay

TONG CQNG NGUONVON (440=300+400) 440

Don vi: VND

So "au narn(Trinh bay I\li)

555.970.443.028

543.264.560.676114.165.693.28843.302.643.35129.339.285.14627.896.685.619

702.502.69081.707.612.473

214.331.478.62831.818.659.481

12.705.882.35212.705.882.352

864.596.773.360

864.596.773.360809.143.000.000809.143.000.000

55.453.773.360

55.453.773.360

1.420.567.216.388

=0.500•

~~~~ ~NHA1m 1,HIEM 1ujll~TN,

00 Thi Thu ThuyNgLtoi I~pbh!u

Huynh Quang GiauKe toan trLtang

Nguyen NgQc AnTong Giam docNgay 22 tMng 3 nam 2018

Cac thuyet minh kem theo la m(Jt b(Jph?n hrjp thimh cLla bao cao tai chfnh nay6

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU so cHiNH MAu SO B 02-DN420 NdTrang Long, PhLf~ng13, Qu~n Binh Thanh . Ban hanh theo Thong tu' 55 200/2014/TI -BTCThanh ph5 Ho Chi Minh, Vi~t Nam ngay 22 thang 12 nam 2014 ella B9 Tai ehinh

BAo cAo KET QuA HO~T f)QNG KINH DOANHChonam tai chfnh ket ttuic ngiw 31 tMng 12 nsm 2017

Don vi: VND

Thuyet Tu 01/7/2016Ma den 31/12/2016

CHi TIEU so minhNam nay (Trinh bay I\li)

1. Doanh thu ban hang va cung cap djch vu 01 3.085.414.920.339 1.436.173.825.0562. cac khoan qiarn tnr doanh thu 02 31.495.026.557 8.586.962.7353. Doanh thu thuan ve ban himg va cung cap 10 28 3.053.919.893.782 1.427.586.862.321dich vu (10=01-02)

4. Gia von hang ban va dich vu cung cap 11 29 2.338.834.386.356 1.146.827.963.647S. LQ'inhuan gQPve ban hang va cung cap 20 715.085.507.426 280.758.898.674dich Vl,J (20=10-11)

6. Doanh thu heat d(lng tai chinh 21 31 19.203.045.972 3.509.766.0087. Chi phi tai chinh 22 32 18.586.177.046 6.102.838.374- Trang d6: Chi phi liii vay 23 12.493.808.556 3.482.752.2818. Chi phi ban hang 25 33 334.300.496.716 135.094.979.0509. Chi phi quan 1'1doanh nghi~p 26 33 227.577.685.822 94.367.776.21110. Lqi nhu~n thuan tu hO\lt dQng kinh doanh 30 153.824.193.814 48.703.071.047

(30=20+(21-22)-(25+ 26»11. Thu nhap khac 31 34 951.485.667 665.642.11712. Chi phi khac 32 35 658.590.770 276.431.67413. LQ'inhuan khac (40=31-32) 40 292.894.897 389.210.44314. Tong Iqi nhu~n ke toan tntoe thue 50 154.117.088.711 49.092.281.490

(50=30+40)15. Chi phi thue thu nh~p doanh nqhiep hien hanh 51 36 34.546.519.105 10.201.269.07716. Thu nh~p thue thu nh~p doanh nghi~p hoan I<;Ii 52 36 (8.424.568.161)17. Lqi nhu~n sau thue (60=50-51-52) 60 127.995.137.767 38.891.012.413

f)6 Thi Thu ThuyNgU'ai I~pbieu

Huynh Quang GiauKe toan trU'ong

Nguyen NgQc AnTong Giam docNgiW 22 thfmg 3 nam 2018

Cecthuyet minh kem theo la m¢t b¢ ph~n hc;fpthdnh cua bao cao tai chfnh nay7

CONG TV CO PHAN VIET NAM KY NGHE SUCSAN - TRU SO cHINH MAu SO B 03-0N420 NdTrang Long, Phu'~ng13, Quan Binh Thanh . Ban hanh thea Thong tu' so 200/2014/TT-BTCThanh pho Ho Chi Minh, Vi~t Nam ngay 22 thang 12 nam 2014 ella B9Tai ehinh

BAo CAO LlJ'UCHUVE'NTIEN T~(Theo phlldng phap true tiep)

Cho nam tet ehinh ke"tthuc ngay 31 thang 12 nsm 2017

CHi TIEU

Don vi: VND

Ma Tit 01/7/2016so Namnay den 31/12/2016

01 3.001.263.037.214 1.407.021.010.48902 (2.077 .073.392. 987) (1.177.516.408.540)03 (271.461.696.023) (105.054.183.702)04 (12.387.320.058) (4.496.197.270)05 (35.927.454.205) (16.693.841.371)06 8.446.545.669 4.218.832.45607 (265.702.911.375) (102.424.834.832)08 347.156.808.235 5.054.377.230

I. LU'U CHUYEN TIEN nJ HO~T £)QNG KINH DOANHTlen thu tu ban himg va cung cap dich vu va doanh thu khacTien chi tra cho ngu'ai cung cap hilng hoa va djch vuTien chi tra cho ngu'ai lao dQngTien lai vay da traThue' thu nhap doanh nghi~p da nopTien thu khac W heat dQng kinh doanhTien chi khac cho hoat dQng kinh doanhLllu chuyen ti'fm thuan til ho,t 49n9 kinh doanh

II. Lu'U CHUYEN TIEN nJ HO~T £)QNG £)AU ru1. Tien chi de mua sam, xay dl/ng tai san co dlnh va 21

cac tai san dai han khac2. Tien thu thanh Iy, nhuonq ban tai san co dinh va 22

cac tai san dai han khac3. Tien thu lai cho vay, co tire va Ic;iinhuan ducc chia 27t.uu chuyen tren thuan til hoet 49ng 4au til 30

(20.488.798.244 ) (23.910.511. 908)

191.306.975

15.746.124.603(4.551.366.666)

3.388.108.349(20.522.403.559)

III. LU'U CHUYEN TIEN TU' HO~T £)QNG TAl CHINH1. Tien thu W di vay 332. Tien tra nc;igoc vay 343. Lc;iinhu~n da tra cho chu so hCi'u 36Lllu chuyen tren thuan til ho,t 49ng tai chinh 40

750.534.195.161(742.089.898.026)(49.293.410.086)

(40.849.112.951)

443.621.815.667(348.260.423.368)(64.963.414.600)30.397.977.699

Lu'uchuyen tien thuan trong nam/kY (50=08+30+40) 50Tien va tu'dng du'dng tien dau nam/ky 60Anh hu'ang cua thay doi ty gia hoi doai quy doi ngo<;lit~ 61Tien va tu'dng du'dng tien cuoi nam/ky (70=50+60+61) 70

301.756.328.618 14.929.951.370202.595.327.343 187.639.425.215

______ ~~2~.6~1~2~.9~8~0------~2~5~.9~5~0~.7~5~8202.595.327.343

~~a6 Thi Thu ThuyNgu'oi I~p bieu

(

Huynh Quang GiauKe toan tru'ang

Nguyen NgQc AnTong Giam docNgay 22 thang 3 nam 2018

Cae thuye"tminh kem theo la m9t 09 ph41nhr;p thanh cua bao cao tai chfnh nay8

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU So' CHiNH MAu SO B 09-DN420 Nd Trang Long, Phl1~ng 13, Qu~n Binh Thanh . San hanh theo Theng tu so 200/2014/TI-STCThanh pho Ho Chi Minh, Vi~t Nam ngay 22 thang 12 nam 2014 cua Se?rai chinh

THUVETMINH BAo cAo TAl CHiNHC3C thuyet minh nay la mot b9 ph?n nao tbenn va can duac 09Coang thOi voi beo ceo tai chfnh kern theo

1. THONGTIN KHAI QUAT

Hinh thltc so hLi'u von

Cong ty Co phan Vi~t Nam Ky ngh~ Sue san (tnrcc day 121Ceng ty TNHH MTV Vi~t Nam Ky ngh~Sue san) (gc;>itat 121"Ceng ty") dl19c thanh I~p vao ngay 20 thanq 11 nam 1970 va di vao heatde?ngsan xuat kinh doanh nr ngay 18 thang 5 nam 1974.

Ngay 01 thanq 7 narn 2016, Conq ty dl19Cchuven doi thanh Ceng ty Co phan co ten qoi 121Congty Co phan Vi~t Nam Ky Ngh~ Sue San theo Giay chung nhan £>angky Doanh nghi~p Cong ty Cophan so 0300105356, dang ky thay doi Ian ttur 38 ngay 01 thanq 7 narn 2016 do So Ke hoach va£>autu Thanh pho Ho Chi Minh cap voi von dieu I~ ban dau 121809.143.000.000 dong. Cong ty m~la Tong Ceng ty ThLldng m<;liSai Gon - TNHH MTV.

Co phieu cua Cong ty dl19Cchap thu~n giao dich tren thi trl10ng Upcom vao ngay 21 thang 10nam 2016 voi ma giao dich la VSN.

Tn,) so chinh cua Ceng ty dl19Cd~t t<;li so 420 Nd Trang Long, Phl10ng 13, Qu~n Sinh Th<;lnh,Thanh pho He Chi Minh, Vi~t Nam.

Tong so nhan vien cua Tn) so chinh t<;lingay 31 thang 12 nam 2017 la 2.868 (t<;li ngay 31 thang12 nam 2016: 2.638).

Nganh nghe kinh doanh va ho~t dQng chinh

HO<;ltde?ngchinh cua Tn) so chinh la:

- San xuat kinh doanh thit heo, thit trau bo, thit gia dim, hai san, thit che bien, thit he?p,trungga, viti- San xuat kinh doanh heo giong, bo giong, bo thit;- Dich VI,!ky thu~t ve chan nuoi heo, bo;- San xuat, kinh doanh thuc an gia suc;- Kinh doanh rau cu qua, Il1dng thl/c (cac 10<;libe?tngu coc), Il1dng thl/c che bien (mi an lien);- Kinh doanh rau qua cac 10<;li,rau qua che bien, cac 10<;ligia vi va hang nong san, treng trc;>t;- Kinh doanh trai cay;- Ban Ie, ban buon rl19u bia, nl10c giai khat co gas;- Kinh doanh do uong, cung cap thuc an theo h9P dong (kheng kinh doanh dich VI,!an uong t<;litrl,!so);- Kinh doanh cac m~t hang cong ngh~ pham va tieu dung pham va tieu dung khac.

Chu ky san xua't kinh doanh thong thu'ong

Chu ky san xuat kinh doanh thong thl10ng cua Ceng ty keo dai kheng qua 12 thang. Cong ty hO<;ltd9n9 trong linh vl/c thl/c pham va che bien nen nhu cau dl/ trCi' himg hoa vao cac dip I~, tetthl10ng cao hdn so voi binh thl1ong.

Cau true doanh nghi~p

T<;lingay 31 thang 12 nam 2017, Ceng ty bao gom Trl,! so Chinh va 10 chi nhanh h<;lchtoan phI,!thu9C nhl1 sau:

- Chi nhanh 1 - Trung tam kinh doanh thl/c pham Vissan So 1- Chi nhanh 2 - Trung tam kinh doanh thl/c pham Vissan So 3- Chi nhanh 3 - Chi nhanh Vissan Sinh DLldng- Chi nhanh 4 - Chi nhanh Vissan Ha Nei- Chi nhanh 5 - Xi nghi~p che bien va kho thl/c pham Vissan- Chi nhanh 6 - Chi nhanh Vissan £>21N~ng- Chi nhanh 7 - Xi nghi~p che bien kinh doanh thl/c pham- Chi nhanh 8 - Xi nghi~p chan nuoi Vissan Binh DLldng- Chi nhanh 9 - Xi nghi~p chan nuoi Vissan Sinh Thu~n- Chi nhanh 10 - Trung tam kinh doanh chu6i cua hang Vissan

Ngoai ra, Ceng ty co van phong di;li di~n t<;li So 12L, £>l1ongso 3, Phl10ng Steung Meanchey,Thanh pho Phnom Penh, Vl1dng quoc Cambodia.

9

CONG TV c6 PHAN VIET NAM KY NGHE sue sAN - TRU So' cHiNHTHUVET MINH BAo cAo TAl cHiNH RiENG (Tiep thea)

MAU 56 B09-0N

Thuyet minh ve kha nang so sanh thong tin tren baa cao tai chinh

55 dau narn tren Sang can doi ke toan, va so li~u ky tnroc tren Sao cao ket qua hoat d9n9 kinhdoanh va Sao cao luu chuyen tien t~ la so II~Ucue Sao cao tal chfnh cue rro so chfnh cho ky hoatd9n9 nr ngay 01 thanq 7 nam 2016 den ngay 31 thanq 12 narn 2016, la ky hoat d9ng dau tiencue Tn,Jso chfnh sau khi C6ng ty chfnh thirc tro thanh c6ng ty co phan. Do v~y, Sao cao tai chfnhdlfQ'c I~p cho narn tai chfnh ket thuc ngay 31 thanq 12 narn 2017 kh6ng the so sanh dlfQ'c55 li~utren Sao cao tai chinh ky tnroc.

55 li~u cua Sao cao tai chfnh cho ky hoat d9ng tU' ngay 01 thang 7 nam 2016 den ngay 31 thang12 nam 2016 da dlfQ'c kiem toan va dlfQ'ctrinh bay 19itheo cac dieu chinh hoi t5 0 Thuyet minh 553.

2. cO' so' L~P BAo cAo TAl CHiNH vA NAM TAl CHiNH

Cd sa I~pbaa cao tili chinh

Sao cao tai chfnh dlfQ'c trinh bay bang Dong Vi~t Nam ("VND"), theo nguyen tik gia g5c va phuhQ'pvO'i chuan ml/c ke toan, che d9 ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy colien quan den vi~c I~p va trinh bay bao cao tai chfnh.

Sao cao tai chfnh kh6ng nham phan anh tinh hinh tai chfnh, ket qua h09t d9ng kinh doanh va tinhhinh Ilfu chuyen tien t~ theo cac nguyen tik va th6ng I~ ke toan dlfQ'c chap nh~n chung t9i cacnlfO'ckhac ngoai Vi~t Nam.

Sao cao tai chfnh cua Tn,Jso chinh kem theo dlfQ'c trinh bay nham phan anh tinh hinh tai chfnhcua Tn,Jso chfnh t9i ngay 31 thang 12 nam 2017 cung vO'i ket qua h09t d9ng kinh doanh, tinhhinh Iu'u chuyen tien t~ cho nam tai chfnh ket thuc cung ngay. Do do, Tn,Jso chfnh kh6ng tonghQ'p55 li~u chi nhanh trong bao cao tai chinh cua Tn,Jso chfnh.

Nam tai chinh

Ky ke toan dau tien cua Tn,! so chfnh h09t d9ng dlfO'i hinh thllc c6ng ty co phan bat dau tU' ngay01 thang 7 nam 2016 den ngay 31 thang 12 nam 2016. Cac nam tai chfnh tiep theo cua Tn,Jsochinh bat dau tU' ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.

3. TRINH BAv L~I BAOCAOTAl CHiNH CLIAKYTRU'ac

Trong nam 2017, San Giam d5c C6ng ty da quyet dinh trinh bay 19i55 li~u bao cao tai chfnh cuaTn,Jso chinh t9i ngay 31 thang 12 nam 2016 theo Th6ng bao Ket qua Kiem toan cua Kiem toanNha nu'O'c55 08/TB-KT IV ngay 19 thang 01 nam 2017, Sien ban ket qua kiem tra cua to c6ng tackiem tra bao cao tai chinh Doanh nghi~p Nha nu'O'cngay 30 thang 11 nam 2017 va cac ket quathanh tra thue cua CI,lCThue Thanh ph5 Ho Chi Minh cho giai d09n chuyen the tru'O'ckhi C6ng tytro thanh c6ng ty co phan:

Chi tiet cua cac dieu chinh nhu' sau:~

Bang dIn doi ke toan t~i ngay 31 thang 12 nam 2016 \\2'/'"

Ma CHICHi T1EU so So da trinh ba~ So trinh ba~ lai Tha~doi CO

VND VND VND :H NPhai thu n9i b9 ngan hi\ln 133 277.737.927.329 278.750.388.877 1.012.461.548 .,EIPhai thu ngan hi\lnkhac 136 7.625.695.216 7.915.190.578 289.495.362 VIEChi phi tra tn1O'cngan hi\ln 151 1.711.664.771 1.807.885.601 96.220.830 ;----:Dau tu' gop von vao ddn vi khac 253 4.832.567.833 5.512.670.000 680.102.167 :JPhai tra ngu'O'iban ngan hi\ln 311 114.141.197.688 114.165.693.288 24.495.600Ngu'Oimua tra tien tru'ck ngan hi\ln 312 43.427 .545.299 43.302.643.351 (124.901.948)Thue va cac khoim phili n9PNha 313 35.611.960.730 29.339.285.146 (6.272.675.584)nu'ocPhili tra ngu'O'ilao oqng 314 28.205.372.251 27.896.685.619 (308.686.632)Phili tril ngan hi\lnkhac 319 71.594.318.609 81.707.612.473 10.113.293.864Lc;l'inhu~n sau thue chua phan phDi 421 56.807.018.753 55.453.773.360 (1.353.245.393)- Lr;finhu?n sau thue chUa phfm 421b 56.807.018.753 55.453.773.360 (1.353.245.393)pMi ky nay

10

CONG TV c6 PHAN VIET NAM KY NGHESUCsAN - TRU so CHiNHTHUVETMINH BAo CAOTAl CHINH RiENG (Tiep theo)

MAu 56 B 09-0N

Bao cao ket qua heat dQng kinh doanhcho kY ho~t dQng tit ngay 01/7/2016 den ngay 31/12/2016Ma

CHi rrtu so So da trinh ba~ So trinh ba~ lai Tha}' doiVND VND VNP

Chiphi ban hanq 25 133.741.733.657 135.094.979.050 1.353.245.393LQinhuanthuan tu hoat d9n9 kinh 30 50.056.316.440 48.703.071.047 (1.353.245.393)doanhTongIQinhuan ke toan truce thue 50 50.445.526.883 49.092.281.490 (1.353.245.393)Chiphi thue thu nh~pdoanh 51 10.201.269.077 10.201.269.077nghi~phi~nhanhLQinhuan sau thue thu nhapdoanh 60 40.244.257.806 38.891.012.413 (1.353.245.393)nghi~p

4. T6M TAT cAc cHiNH sAcH KEToAN CHUVEU

Sau day la cac chinh sikh ke toan chu yeu du'qcTn,Jso chinh ap dunq trong vi~c I~p bao cao taichinh:

l10c tinh ke toan

Vi~c I~p bao cao tai chinh tuan thu theo chuan rmrc ke toan, che d9 ke toan doanh nghi~p Vi~tNam va cac quy dinh phap Iy co lien quan den vi~c I~p va trinh bay bao cao tai chinh yeu cau BanGiam doc phai co nhiIng u'oc tinh va gia dinh anh hu'ong den so li~u bao cao ve cong nq, tai sanva vi~c trlnh bay cck khoan cong nq va tai san tiem tang ti?i ngay ket thuc ky ke toan cling nhu'cac so li~u bao cao ve doanh thu va chi phi trong suot nam tai chinh. M~cdu cac u'octinh ke toandu'<;icI~p bang tat ca 51/hie'u biet cua Ban Giam doc, so thl/c te phat sinh ca the khac vOi cac u'octinh, gia dinh d~t ra.

Ti'en va cac khoim tu'dng dU'dng tien

Tien va cac khoan tu'ong du'ong tien bao gom tien m~t ti?i quy, cac khoan tien gU'ikhong kY hi?nva cac khoan dau tu' ngan hi?n ca ky hi?n khong qua 3 thang ke tLt ngay dau tu', ca kha nangthanh khoan cao, d~ dang chuyen d6i thanh tien va it rui ro lien quan den vi~c bien d9ng gia trio

Cac khoan dau tu' tai chinh

Diu ttl vao cong c~ von cua ddn vi khac

£>autu' vao cong Cu von cua don vi khac phim anh cac khoan dau tu' cong CI,I von nhu'ng Trl,l sochinh khong ca quyen kiem soat, dong kiem soat ho~c ca anh hu'ong dimg ke doi vOi ben du'qcdau tu'.

Khoan dau tu' vao cong CI,I von cac don vi khac du'qc phan anh theo gia goc tru cac khoan dl/phong ~iam gia dau tu'. DI/ phong giam gia du'qc I~p khl cong ty nh~n dau tu' bj 16, ngoi?i trukhoan 10ma Ban Giam doc Cong ty da dl/ doan tLt khi dau tu'.

NQ phai thu

Nq phai thu la so tien ca the thu hoi cua khach hang ho~c cac doi tu'qng khac. Nq phai thu du'qctrlnh bay theo gia trj ghi 56 tru di cac khoan dl/ phong phai thu kha doi.

DI/ phong phai thu kha doi du'qctrich I~p cho nhU'ngkhoan nq phai thu da qua hi?nthanh toan tLtsau thang tro len, ho~c cac khoan nq phal thu ma ngu'C1in<;1kho co kha nang thanh toan do b!thanh Iy, pha san hay cac kha khan tu'ong tl/.

....~

Hang ton kho

Hang ton kho du'qctinh theo gia goc, tru'C1nghqp gia tri thuan ca the thl/c hi~n du'qcthap hon giagoc thi phai tinh theo gia tri thuan ca the thl/c hi~n du'qc.Gia goc hang ton kho bao gom chi phimua va cac chi phi khac ca lien quan trl/c tiep den vi~c mua hang ton kho. Trong tru'C1nghqp cacsan pham du'qc san xuat, gia goc bao gom chi phi nguyen v~t li~u trl/c tiep, chi phi lao d9ng trl/ctiep va chi phi san xuat chung, neu ca, de ca au'qchimg ton kho a aja diem va tri?ng thai hi~n ti?i.Gia goc cua hang ton kho du'qcxac djnh theo phu'ongphap blnh quan gia quyen. Gia trj thuan cathe thl/c hi~n du'Qcdu'qc xac dinh bang gia ban u'oc tinh tru cac chi phi u'oc tinh de hoan thanhsan pham cung chi phi tiep thi, ban hang va phan phoi phat sinh.

11

CONG TV CO PHAN VIET NAM KY NGHESUCsAN - TRU so CHiNHTHUYETMINH BAo CAOTAl cHiNH RiENG (Tiep theo)

MAU so B 09-0N

Dl/ phonq qlarn gia hanq ton kho cua Tru so chinh du'Qctrfch I~p theo cac quy dinh ke toan hi~nhanh. Theo do, Tn,Jso chinh du'Qcphep trich I~p du' phonq giam gia hang ton kho 16ithai, hong,kern pham chat va trong tru'ong hop gia goc cua hang ton kho cao hen gia tr] thuan co the thuchi~n du'Qctai ngay I~p banq can doi ke toano

Tai san co dinh hLi'u hinh va khau hao

Tai san co djnh hCi'uhlnh duoc trinh bay theo nguyen gia tnr gia tr] hao rnon lOy ke.

Nguyen gia tal san co dinh hCi'uhinh bao gom gia mua va toan bo cac chi phi khac lien quan truetiep den viec dira tai san vao tranq thai s£n sang sir dunq,

Tai san co dinh huu hlnh du'Qckhau hao theo phu'dng phap du'ong thang dl/a tren thai gian hCi'udl,lng u'octinh, Cl,lthe nhu' sau:

Nha clr'a va v~t kien trucMay moc va thiet biPhu'dngti~n v~n tai va truyen dSnThiet bi va dl,lngCl,lquan Iy

So nam5 - 505 - 306 - 103 - 10

Cac khoan lai, 16phat sinh khi thanh Iy, ban tai san 121chenh I~ch giCi'athu nh~p tU' thanh Iy va giatri con l;;Iicua tai san va du'Qcghi nh~n vao Sao cao ket qua hO;;ltdong kinh doanh.

Thue ho~t dQng

M9t khoan thue du'Qcxem 121thue hO;;ltd9ng khi ben cho thue vSn du'Qchu'ong phan Ion cacquyen IQiva phai chiu rui ro ve quyen so hCi'utai san. Chi phi thue hO;;ltd9ng du'Qcghi nh~n vaobao cao ket qua hO;;ltd9ng kinh doanh theo phu'dng phap du'ong thang trong suot thai gian thue.

Tai san co dinh vo hinh va khau hao

Tai sim co dinh vo hlnh the hi~n gia tri quyen slr' dl,lng dat va phan mem may tinh du'Qctrlnh baytheo nguyen gia tnJ'gia tri hao mon lOyke.

Quyen slr' dl,lng dat co thai h;;lndu'QCkhau hao theo phu'dng phap du'ongthang trong thai h;;ln hi~uIl/c cua Giay chung nh~n quyen slr' dl,lng dat.

Phan mem may tinh du'Qckhau hao theo phu'dng phap du'ong thang trong thai gian hCi'udl,lng u'octinh tu 3 den 6 nam.

Chi phi xay dljng cd ban do dang

Cac tai san dang trong qua trlnh xay dl/ng phl,lCVl,l ml,lCdich san xuat, cho thue, quan tri ho~ccho bat ky ml,lc dfch nao khac du'Qcghi nh~n theo gia goc. Chi phi nay bao gom cac chi phi canthiet de hinh thanh tai san phu hQpvoi chinh sach ke toan cua Trl,l so chinh. Vi~c tinh khau haocua cac tai san nay du'Qcap dl,lng giong nhu' vO'icac tai san khac, bih dau tU' khi tai san 0' vaotr;;lng thai s£n sang slr'dl,lng.

Cae khoim tra tru'ac

Chi phi tra tru'O'cbao gem cac chi phi thl/c te da phat sinh nhu'ng co lien quan den ket qua hO;;ltoong san xuat kinh doanh cua nhieu ky ke toanoCac khoan chi phi tra tru'O'cbao gem chi phi thuedat tra tru'O'c,IQithe kinh doanh khi xac dinh l;;Ii gia tri doanh nghi~p, gia tri cong Cl,l,dl,lng Cl,l,linh ki~n 10;;linho da xuat dung va cac khoan chi phi tra tru'oc khac.

Tien thue oat the hi~n so tien thue dat da du'QCtra tru'O'c.Tien thue dat tra tru'O'cdu'Qcphan bovao Sao cao ket qua hO;;ltd9n9 kinh doanh theo phu'dng phap du'ong thang tu'dng ung vO'ithaigian thue.

LQithe kinh doanh khi xac dinh l;;Iigia tri doanh nghi~p bao gem: gia tri thu'dng hi~u, gia tri tiemnang phat triE~nva IQithe quyen thue S;;lPchQ'.

Gia tri thu'dng hi~u du'Qcxac dinh tren cd so cac chi phi thl/c te cho vi~c t;;lo dl/ng va bao v~ nhanhi~u, ten thu'dng m;;li trong qua trinh hO;;ltdong cua doanh nghi~p tru'oc thai diem xac dinh gia tridoanh nghi~p 5 nam, bao gom chi phi dao t~o nhan vien, chi phi quang cao, tuyen truyen trongva ngoai nu'ocae quang ba, giO'ithi~u san pham, giO'ithi~u cong ty, xay dl/ng trang web.

12

CONG TY c6 PHAN VIET NAM KY NGHE SUCsAN - TRU sa CHiNHTHUYET MINH BAo CAOTAl cHiNH RiENG (Tiep theo)

MAU s6 B 09-DN

Gia tr] tiem nang phat trien du'c;1ctfnh VaG gia tr] doanh nghi~p co phan hoa la tlern nang phattrien cua doanh nghi~p du'c;1cdanh gia tren cd so kha nang sinh loi cua doanh nghi~p trong tu'dnglai khi so sanh ty suat lc;1inhuan cua doanh nghi~p vai Iili suat tra: phieu Chfnh phu.

Gia tri lc;1ithe quven thue S<:lPcho duoc dinh gia va tfnh VaGgia tr] doanh nghi~p theo yeu cau cuaUy ban Nhan dan Thanh pho Ho Chf Minh cho viec xac dlnh gia tr] doanh nghi~p de co phan hoa.

Lc;1ithe kinh doanh khi xac dinh lel gia tr] doanh nghi~p du'c;1cphan bo theo phu'dng phap du'ongthang trong vonq 3 narn ke tlr khi doanh nqhiep co phan hoa chuyen sang cong ty co phan theohu'ang d~n cua Thong tu' so 127/20 14/TT-BTC' do Bi?Tai chfnh ban hanh ngay 05 thang 9 nam2014.

Cac chi phf tra tru'oc khc3cdu'c;1cvon hoa du'oi hlnh thLtc cik khoan tra tru'ac va du'c;1cphan bo VaGBao cao ket qua hO<:ltdi?ng kinh doanh, su dl,mg phu'dng phap du'ong thang theo cac quy dinh ketoan hi~n hanh.

Cae khoan dl! phong phai tra

Cac khoim dl/ phong phai tra du'c;1cghi nh~n khi Tn,! so chfnh co nghia vI,! nc;1hi~n t<:lido ket qua tU'mi?t 51/ ki~n dil xay rat va Trl,! so chfnh co kha nang phai thanh toan nghia vI,! nay. Cac khoan dl/phong du'c;1cxac dinh tren cd so u'oc tfnh cua Ban Giam doc ve cac khoan chi phf can thiet dethanh toan nghia vI,! nc;1nay t<:lingay I~p Bang can cci ke toano

Trc;1cap thoi vi~cphai tra

Tn;)'cap thoi vi~c cho nhan vien du'c;1ctrfch tru'ac VaGcuoi m6i nam tai chfnh cho toan bi? ngu'oi laodi?ng da lam vi~c t<:liCong ty tlr du 12 thang tro len. Thoi gian lam vi~c de tfnh trc;1cap thoi vi~c latong thOi gian ngu'oi lao di?ng da lam vi~c thl/c te cho ngu'oi su dl,!ng lao di?ng trU' di thoi gianngu'oi lao di?ng da tham gia bao hiem that nghi~p theo quy dinh cua phap lu~t va thoi gian lamvi~c da du'c;1cngu'oi su dl,!ng lao di?ng chi tra trc;1dip thoi vi~c. MU'ctrfch cho mOi nam lam vi~cbang mQt nua mU'c Iu'dng blnh quan thang theo Lu~t Lao dQng, Lu~t Bao hiem xa hQi va cac vanban hu'ang d~n co lien quan. MU'c Iu'dng blnh quan thang De tfnh trc;1cap thOi vi~c se du'c;1cdieuchinh VaGcuoi moi nam tai chfnh theo mU'c Iu'dng binh quan cua sau thang gan nhat tfnh den thoidiem I~p bao cao tai chfnh. Tang hay giam cua khoan trfch tru'ac nay se du'c;1cghi nh~n VaGBaocao ket qua h09t dQng kinh doanh.

Qu9ph~tri~nkhoahQcv~congngh~

Quy phat trien khoa h9Cva cong ngh~ cua doanh nghi~p du'c;1ctrfch I~p chi de su dl,!ng cho dau tu'nghien cU'ukhoa h9Cva phat trien cong ngh~ cua Trl,! so chfnh. MLtctrfch toi da la 10% thu nh~ptfnh thue hang nam tru'oc khi tfnh thue thu nh~p doanh nghi~p va tuy thuQc vao quyet dinh cuaHQidong Quan tri va Ban Giam doc hang nam.

Ghi nh~n doanh thu

Doanh thu ban hang du'c;1Cghi nh~n khi dong thoi thoa man tat ca nam (5) dieu ki~n sau:(a) Cong ty da chuyen giao phan Ion rui ro va lQ'i fch gan lien vai quyen so hG'usan pham ho~chang hoa cho ngu'oi mua;(b) Cong ty khong con nam giG'quyen quan Iy hang hoa nhu' ngu'oi so hG'uhang hoa ho~c quyenkiem soat hang hoa;(c) Doanh thu du'c;1cxac dinh tu'dng doi chac chan;(d) Cong ty se thu du'c;1Clc;1ifch kinh te tlr giao dich ban hang; va(e) Xac dinh du'Q'cchi phf lien quan den giao dich ban hang.

Doanh thu cua giao dich ve cung cap dich VI,!du'Q'cghi nh~n khi ket qua cua giao dich do du'c;1cxacdinh mi?t cach dang tin c~y. Tru'ong hc;1pgiao dich ve cung cap dich VI,!lien quan den nhieu ky thldoanh thu du'c;1cghi nh~n trong ky theo ket qua phan cong vi~c da hoan thanh t<;lingay cua Bangcan doi ke toan cua ky do. Ket qua cua giao dich cung cap dich VI,!du'c;1cxac dinh khi thoa man tatca bon (4) dieu ki~n sau:(a) Doanh thu du'c;1cxac dinh tu'dng doi chac chan;(b) Co kha nang thu du'c;1clc;1ifch kinh te tlr giao dich cung cap dich VI,!do;(c) Xac ciinh du'qc phan cong vi~c da hoan th~mh t<;lingay cua Bang can doi ke toan; va(d) Xac dinh du'Q'cchi phf phat sinh cho giao dich va chi phf de hoan thanh giao dich cung cap dichVI,!do.

Lai tien gUi du'c;1cghi nh~n tren cd so don tfch, du'Q'cxac dinh tren so du' cac tai khoan tien gUi valai suat ap dl,!ng.

Lai tlr cac khoan dau tu'du'c;1Cghi nh~n khi Trl,! so chfnh co quyen nh~n khoan lai.

13

CONG TY CO PHAN VIET NAM KY NGHESUCsAN - TRU so CHINHTHUYET MINH BAo cAo TAl CHINH RiENG (Tiep theo)

MAU so B 09-0N

Cac khoan giam trit doanh thu

Cac khoan giam tnr doanh thu bao gom chlet khau thu'dng mal, himg ban b! tra lai va giam giahimg ban. Cac khoan giam tnr doanh thu phat sinh cunq ky tieu thu san pham, himg h6a dich vudu'9Cghi nhan (m~Uchinh qlam doanh thu cua ky phat sinh.

Ngo~i t~

Cac nghi~p vu phat sinh bang nqoai t~ du'9Cchuven doi theo ty gia tai ngay phat sinh nghi~p vu.So dir cac khoan rnuc tien t~ c6 goc nqoai t~ tal ngay ket thuc narn tal chfnh du'9Cchuyen dOitheo ty gia tai ngay nay. Chenh lech tV gia phat sinh du'9Chach toan vao Bao cao ket qua heatd9ng kinh doanh.

Chiphidivay

Chi phf di vay du'9Cghi nh~n vao chi phf san xuat, kinh doanh trong nam khi phat sinh.

Thue

Thue thu nh~p doanh nghi~p the hi~n tong gia tr! cua thue phai tra hi~n t<;liva thue hoan l<;li.

So thue hi~n t<;liphai tra du'9Ctfnh dl/a tren thu nh~p tfnh thue trong nam/kY. Thu nh~p tfnh thuekhac vOi 19inhu~n ke toan tnloc thue du'Q'ctrinh bay tren bao cao ket qua hO<;ltd9ng kinh doanhvi thu nh~p tfnh thue khong bao gom cac khoan thu nh~p hay chi phf tfnh thue ho~c du'9CkhautnI trong cac nam khac (bao gom ca 16mang sang, neu c6) va ngoai ra khong bao gom cac chitieu khong ch!u thue ho~c khong du'Q'ckhau tru.

Thue thu nh~p hoan l<;liau'9ctfnh tren ctk khoim chenh I~ch giua gia tr! ghi so va cd so tinh thuethu nh~p cua cac khoan ml,lCtai san ho~c cong n9 tren Bao cao tai chfnh va du'9Cghi nh~n theophu'dng phap bang can doi ke toanoThue thu nh~p hoan l<;liphai tra phai du'9Cghi nh~n cho tat cacac khoan chenh I~ch t<;lmthai con tai san thue thu nh~p hoan l<;lichi dU9Cghi nh~n khi chac chanc6 du 19inhu~n tinh thue trong tu'dng lai de khau tru cac khoan chenh I~ch t<;lmthai.

Thue thu nh~p hoan l<;lidu'9Cxac d!nh theo thue suat dl/ tfnh se ap dl,lng cho nam tai san du'9Cthu hoi hay n9 phai tra du'9Cthanh toanoThue thu nh~p hoan l<;lidu'9Cghi nh~n vao bao cao ketqua hO<;ltd9ng kinh doanh va chi ghi vao von chu so hQ'ukhi khoan thue d6 c6 lien quan den cackhoan ml,lc du'9Cghi thang vao von chu so hQ'u.

rai san thue thu nh~p hoan l<;liva thue thu nh~p hoan l<;liphai tra du'9Cbu tnI khi Cong ty c6quyen h9P phap de bu tnI giQ'atai san thue thu nh~p hi~n hanh vOi thue thu nh~p hi~n hanh phain9P va khi cac tai san thue thu nh~p hoan l<;liva thue thu nh~p hoan l<;liphai tra lien quan toi thuethu nh~p doanh nghi~p du'Q'cquan 1'1'boi cung m9t cd quan thue va Cong ty c6 dl/ d!nh thanhtoan thue thu nh~p hi~n hanh tren cd so thuan.

Vi~c xac d!nh thue thu nh~p doanh nghi~p phai n9P cua Cong ty can cLf vao cac quy d!nh hi~nhanh ve thue. Tuy nhien, nhQ'ngquy d!nh nay thay coi theo tung thai ky va vi~c xac d!nh saucung ve thue thu nh~p doanh nghi~p tuy thu9C vao ket qua kiem tra cua cd quan thue c6 thamquyen.

Cac IO<;lithue khac du'9Cap dl,lng theo cac lu~t thue hi~n hanh t<;liVi~t Nam.

Chia co tLtc

L9i nhu~n sau thue cua Cong ty du'Q'ctrich chia co tUc cho cac co dong sau khi du'Q'cf)<;lih9i dongco dong phe duy~t.

\~

:I HHjNG4H!EM··LOr~T N

So co tUc du'9Ccong bo va chi tra tLt nguon 19inhu~n chu'a phan phoi can cLfvao sl/ phe duy~tcua co dong trong f)<;lih9i dong co dong thu'ang nien.

14

CONG TY CO PHAN VIET NAM KY NGHE SUC SAN - TRU So' CHINHTHUYET MINH BAo CAO TAl CHINH RiENG (Tiep theo)

MAU so B 09-DN

5. TIEN vA cAc KHOANTUO'NGOUO'NGTIEN

SO'eu6i narn~

Tien m~tTien gui ngan hang khonq ky hancac khoan tLfdng dLfdng tien (*)

1.922.926.000 2.434.373.00076.143.034.608 75.112.065.454

426.288.308.333 125.048.888.889--~------~~~504.354.268. 941 =........;;;2~0,;;;;2.;.;.5~9..;;5.;.;.3;.;2~7..;.• .;..34_3;..

(*) cac khoan tLfdng dLfdng tien bao gom tien gUi ngan hang e6 ky han dao han ban dau la motthanq vO'ili!ii suat la 5,5%/nam (ta: nqav 31 thanq 12 narn 2016: 5,5%/nam).

6. PHAI THUNGANH~N ClIA KHAcH HANGSO'eu6i narn

VND

a. Phai thu khach hilng la ben th(t baLien Hiep HQPtac xa ThLfdng mal TP.Ho Chi MinhCong ty GentracoCac khach hanq khac

b. Phili thu khach hang la ben lien quan(Xem Thuyet minh so 38)

193.281.467.47757.088.398.47189.421.535.00046.771.534.006

15.747.973.879

99.978.639.23458.702.963.628

41.275.675.606

15.224.721.991

209.029.441.356 115.203.361.225

7. PHAI THUNQI BQNGANH~N

Phai thu n9i b9 ngan han the hien gia tr] cac nguon lire dieu chuyen den cac chi nhanh cho rnucdich heat d9ng san xuat kinh doanh cua chi nhanh. Cac khoan phai thu nay khong c6 dam bao,khong tinh li!ii va e6 the thu dLfQekhi c6 yeu eau.

8. PHAI THUKHAcSO'dau nam

SO'eu6i nam (Trinh bay l<;Ii)VND VND

a. Ngan h~n 5.394.988.026 7.915.190.578Bao hiem xa h9i, bao hiem y tel bao hiem that 1.544.005.450 2.154.081.207nghi~p va thue thu nh~p ea nhan thu nhan vienTgm ung 1.442.308.400 1.140.955.131Ky quy, ky eLfcje 25.300.000Phai thu ve co phan h6a 2.515.291.837Lai tien gUi ngan hang 699.983.215 377.855.631Phai thu ben lien quan (xem Thuyet minh sO'38) 1.018.276.863 558.004.351Phai thu khae 665.114.098 1.169.002.421

b. Dai h~n 345.000.000 885.178.682Ky quy, ky eLfQe 345.000.000 360.000.000Phai thu khae 525.178.682

5.739.988.026 8.800.369.260

~~fVuUH~ITE.~);P9. NQ' QuA H~N

55 eu6i nam

Gia g6eVND

Dl/ phongVND

Gia tri e6 thethu hoi

VNDTong gia tri eua cae khoan phai thu, ehovay qua hi;1nthanh toan ho~e ehLfaqua hgnnhLfng kho co kha nang thu hoi+ Cong ty Coph'fm Tht/c pMm va Dou6ng Express

+ Cong ty TNHH Thl.fc1ngM?i Nha Toi+ Ci!1c khach hang khac

188.295.508 (188.295.508)

178.182.957 (178.182.957)452.191.077 (452.191.077)818.669.542 (818.669.542)

15

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU So' CHINHTHUVET MINH BAo CAOTAl CHINH RiENG (Tiep theo)

Tong gia tr] cua cac khoan phai thu, choyay qua han thanh toan ho~c chua qua hannhl1ng kho co kha nang thu hoi+ Cong ty Co phfm Thuc pham va Dou6ng Express

+ Cong ty TNHH ThUdng M?; Nha To;+ Cae khaeh hang khec

10. HANGTON KHO

So cuoi narn

MAU so B 09-DN

So dau narn

Gia goeVND

DI/ phongVND

Gia tr] co thethu hOi

Y1:l..Q

213.295.508 (213.295.508)

178.182.957 (124.728.070)452.191.077 (452.191.077)

53.454.887

843.669.542 (790.214.655) 53.454.887

So dau narnGia goc DI/ phonq

VND VNDGia goc

VND

H~mgmua dang di dl10ngNguyen li~u, vat li~uCong Cl,J,dunq Cl,JChi phi san xuat,kinh doanh do dangThanh phamH~mggui ban

971.731.805

DI/ phonqVND

952.711.51032.948.216.972 46.378.929.16331.942.784.422 32.687.715.028

693.312.125

223.028.114.941 7.721.132.450 242.562.737.250 192.754.415107.625.962 112.635.073

------288.998.474.102 7.721.132.450 323.388.040.149 192.754.415

Bien dqng ve du' phonq giam gia hang ton kho trong narn nay va kY truce nrur sau:

So du' dau nam/kyTrich I~p du phcnqSo du cuoi nam/ky

11. CHI PHI TRA rmroc

a. Ngan hanChi phi tra trl10c ve thue hoat dQngCong Cl,J,dl,JngCl,Jxuat dungChi phi tra trl10c ngan he;!nkhac

b.Daih~nTien thue dat va phi su dl,Jngcd so he;!tang aKhu Cong Nghi~p Tien Sdn Bac NinhCong Cl,J,dl,JngCl,Jxuat dungLqi the kinh doanh khi xac djnh gia trj doanhnghi~pChi phi tra trl10Cdai h<;inkhat

Narn nayY1:l..Q

TLt 01/7/2016den 31/12/2016

VND

192.754.4157.528.378.035 ----=-19=._;2::..:...:_7.:::_54__:_:._:_4=15=__

7.721.132.450 1_9...2_.7...5...4_.0.;4";;;1,,;,,,5

So dau narnSo cuoi narn (Trinh bay lai)

VND VND

49.999.999985.915.922447.892.405

1.483.808.326

910.546.064 939.000.632

1.908.563.020 1.642.593.612

60.118.183.342 124.956.609.060

3.184.780.477 2.108.791.95866.122.072.903 129.646.995.262

16

CONG TY CO PHAN VIET NAM KY NGHE SUC sAN - TRU so CHINHTHUYET MINH BAo CAO TAl cHiNH (Tiep theo) . MAu so B09-0N

12. TAl sAN CO f)JNH HO'U HINH

Nha cira May moe Phl1dng ti~n Thiet b] va Tongva v~t kien true va thiet b] v~n tai va truven d~n dunq Cl,J quan Iv

VND VND VND VND VND

NGUYEN GIASo emu narn 11.641.524.266 153.710.784.986 38.068.390.661 8.226.399.115 211.647.099.028Mua sam mOi 570.000.000 6.303.709.189 1.098.843.300 2.550.585.000 10.523.137.489£>au tu xay dunq co ban hoan thanh 158.112.946 5.633.119.781 992.735.090 6.783.967.817£>ieu chuyen tu cac chi nhanh 53.766.428.326 22.698.788.551 6.351.318.865 6.631.257.535 89.447.793.277Tang khac 462.290.910 68.000.000 530.290.910Thanh lV, nhtronq ban (1.434.865.556 ) (1.057.878.288) (2.492.743.844)£>ieu chuyen den cac chi nhanh (61.964.624.015) (26.192.189.849) (5.349.318.865) (3.558.925.453) (97.065.058.182)Giarn khac (68.000.000) (462.290.910) (530.290.910)55 cuoi narn 4.171.441.523 161.113.638.012 40.169.233.961 13.389.882.089 218.844.195.585

GIA TRJ HAO MON LOy KE55 dau narn 1.197.502.206 97.748.679.732 23.124.849.827 4.524.272.104 126.595.303.869Khau hao trong narn 826.468.416 13.955.257.817 3.537.513.881 1.650.208.862 19.969.448.976£>ieu chuyen nr cac chi nhanh 10.235.518.834 9.724.136.725 3.707.466.507 2.204.042.482 25.871.164.548Tang khac 8.349.917 5.453.121 13.803.038Thanh lV, nhu'Q'ngban ( 1.058.328.682) (988.760.232) (2.047.088.914)£>ieu chuyen den cac chi nhanh (11.137.320.361 ) (9.663.946.254) (2.774.427.024 ) (2.265.361.888) (25.841.055.527)Giarn khac {5.453.121J {8.349.9172 (13.803.038255 cuoi narn 1.122.169.095 110.708.696.134 27.595.403.191 5.121.504.532 144.547.772.952

GIA TRJ CON L~IT;;_Iingay dau nam 10.444.022.060 55.962.105.254 14.943.540.834 3.702.127.011 85.051.795.159

T;;_Iingay cuoi nam 3.049.272.428 50.404.941.878 12.573.830.770 8.268.377.557 74.296.422.633

T9i ngay 31 thanq 12 nam 2017, nguyen gia cua tai san co dinh hCi'uhinh da khau hao het nhl1ng v~n con su' dunq la 12.158 trieu dong (tal ngay 31 thanq 12 narn 2016:311 trleu dong).

Nhu' trinh bay t9i Thuyet minh 55 21 va Thuyet minh 5522, t9i ngay 31 thang 12 nam 2017, tai san c5 djnh hCi'uhinh co glia trj con 19i la 9.322 tri~u dong (t9i ngay 31thang 12 nam 2016: 32.389 tri~u dong) dl1Q'cthe chap t9i ngan hang de dam bao cho cac khoan vay cua Cong tv.

17

CONG TY CO PHAN VIET NAM KY NGHESUCSAN - TRU So' CHiNHTHUYET MINH BAo CAOTAl CHiNH (T"iep theo) " MAu so B 09-DN

13. TAl SAN CO£)~NHVO HiNH

Quyen sU'dunq dat Phan rnern may tinh TongVND VND VND

NGUYENGIA55 dau nam 259.927.698.433 3.275.500.000 263.203.198.433£>autil xay dl,(ng co ban hoan 4.042.459.994 4.042.459.994thanh£>muchuven tLt cac chi nhanh 891.854.264 891.854.264£>muchuven den cac chi nhanh (4.371.225.000} (4.042.459.988} (8.413.684.988}So cuoi nam 255.556.473.433 4.167.354.270 259.723.827.703

GIA T~ HAOMON LOy KE55 dau narn 7.068.960.055 1.004.232.196 8.073.192.251Khau hao trong nam 7.192.232.154 788.251.812 7.980.483.966£>muchuven tLt cac chi nhanh 89.185.422 89.185.422£>muchuyen den cac chi nhanh (217.702.626} (217.702.626}So cuoi nam 14.043.489.583 1.881.669.430 15.925.159.013

GIA TR~ CON L~IT~i ngay dau nam 252.858.738.378 2.271.267.804 255.130.006.182

T~i ngaV cuoi nam 241.512.983.850 2.285.684.840 243.798.668.690

Nguyen gia cua tai san c5 djnh vo hlnh da khau hao het nhllng vSn con su' dunq tal ngay 31thang 12 narn 2017 va tai ngay 31 thang 12 narn 2016 Ii! 39 trieu dong.

14. CHI PHi xAY DI!NG CO BAN DO'DANGSo cu5i narn

VND

Xay dl,(ng du' an di dai va dOi mO'icong ngh~ nhamay giet mo gia sue va che bien thuc pharn talLong AnPhan rnern quan Ii ban hangH~ th5ng xU' Iy mtO'cthaiXay dl,(ng cd ban dO'dang khac

10.507.326.219 8.387.417.431

3.559.518.8551.871.038.183649.617.104 232.190.909----------------

13.027.981.506 ==.;;;1,;;;;2,;,;;.1;.;;,7,.;;9.;,;.1;;,;2;;,;7.,;. ;;;,;19;;,;5;"

15. £)AUTU'G6p VON vAo £)ONV~ KHAc

% bieuquyet

55 cu5i namS51u'Q'ng % So hLi'uco phieu

Gia g5c~

Gia trj hQ'pIy)lJiC2

55 cu5i namVND

500"

, HHt;HG'lHlhl:.01":.1 N

Ngan hang TMCPSaiGon Cong Thlldng 591.743 0.19% 0.19% 5.512.670.000 7.199.737.081

16. TAl SAN THUE THU NH~P HOAN ~I

TP.t-

Thue suat thue thu nh~p doanh nghi~p sU'dl,lngde xac d!nh gia tr! ti!i san thue thu nh~p hoan 19iTai san thue thu nh~p hoan 19i lien quan denkhoan chenh I~ch t('lm thai chu'a du'Q'ckhau trU'cua cac khoan dl,( phongTili san thue thu nh~p hoan li,li liem quan denkhoan chenh lech tam thai chlla du'dc khau trU'cua cac khoim 'chiet khau trich tnlo~Tai san thue thu nh~p hoan I~i

20% 20%

32.703.353.501

9.419.487.305

8.424.568.161

18

eONG TV CO PHAN VIET NAM KY NGHE sue SAN - TRU so eHINHTHUVET MINH BAo eAo TAl CHINH (T·iep theo) .

17. PHAI TRA NGlIOI BAN NGAN H~N

a. Phal tra cho cac ben trur baTrong 06:- Cong ty TNHH Lu'dng thuc Geo Vi~t- Phili tra cec nhit cung cap khc3cb. Phai tra cho ben lien quan(xem Thuvet minh so 38)

So cuoi namSo dau narn

(Trinh bay 19i)

Gia tr]VND

174.347.778.279

89.374.867.50084.972.910.77959.936.296.652

So co kha nangtra noVND

174.347.778.279

89.374.867.50084.972.910.77959.936.296.652

234.284.074.931

56.463.781.004

56.463.781.00457.701.912.284

234.284.074.931

18. THUEVA. cAe KHOANKHAc IPHAINQPNHANlIoc

Thue gia tr] gia tangThue gia tr] gia tang hanq nhap khauThue xuat nhap khauThue thu nhap doanh nghi~pThue'thu nhap ca nhanThue nha dat va tien thue datThue dat phi nang nqhiepCac I09i thue khac, phi va I~ phi va cackhoan phal nQpkhacThue nhit thauL~ phi man bitiCsc lost thue khck

So dau nam(Trinh bay 19i)

VND

10.651.752.028

10.479.944.2571.007.378.6006.705.267.962

6.251.340488.690.959

488.690.95929.339.285.146

MAu so B 09-0N

So co kha nangtra nqVND

56.463.781.004

56.463.781.00457.701.912.284

114.165.693.288 ===11;;;.4.;,;.~1~6~5.;,;:.6;,.;9;,;;3;.;..;;;,28;;;,8;;;.,

So nQpthlta/phal nop trong narn

VND

89.730.782.6993.971.171.096192.734.340

34.221.879.0661.941.257.5821.975.147.031

16.526.977362.648.685

177.149.3443.000.000

182.499.341132.412.147.476

19

So phai tra hQcac chi nhanh

VND

10.138.721.8691.382.471.5031.131.962.878

1.006.06986.000.000

86.000.000

12.740.162.319

So duqc hoan/da nQptrong narn

VND

92.395.475.5013.971.171.096192.734.340

35.927.454.2054.099.526.2978.488.172.854

23.784.386637.040.533

So cuoi namVND

7.987.059.226

18.913.090.987231.581.388

1.324.205.017

300.299.111

177.149.34489.000.000

370.891.189 __ --=3..:.0..:.0.:,:.2:.:9..:.9_:,.1::.;1::.;1=_145.735.359.212 28.756.235.729

CONG TY CO PHAN VIET NAM KY NGHE SUC sAN - TRU So' cHiNHTHUYET MINH gAo CAOTAl CHiNH (Tiep theo) . MAu so B 09-0N

19. CHI PHi PHAI TRA.NGAN H~NSo cuoi narn

~So dau nam

~

Chi phi kiem toanChi phi phai tra khac

455.000.00097.465.646 702.502.690

552.465.646 702.502.690

20. PHAI TRA.NGAN H~N KHAc

Bao hiem xii hQi, bao hiem y te, bao hiem thatnqhlep, kinh phi conq deanPhai tra ve co phan hoaPhal tra khac cho ben lien quan (*)(xem Thuyet minh so 38)Chiet khau ban himgH6 tro ban hanqChi phi van chuyenNh~n ky cuoc, ky quyLiii vayPhai tra khac

So dau narnSo cuol narn (Trinh bay lal)

VND VND

1.122.899.654 1.974.694.257

4.002.674.931408.826.807 51.330.654.217

9.422.863.463 11.884.813.3315.787.449.300 5.945.934.223171.966.910 78.104.000

10.275.371.538 136.545.295273.537.818 167.049.320

8.157.899.810 6.187.142.89935.620.815.300 81.707.612.473

(*) Khoan phai tra nay chu yeu the hien Igi nhuan trong giai doan co phan h6a phai chuven vecho Cong ty me - Tong Cong ty Thu'dng Mi;li 5ai Gon - TNHH MTV.

21. VAY NGAN H~N

S5daunam ~T~ro~n~g~na~m~~----~~~~-----~S5~c~u~5i~n~am~Gia tr! Vay Thanh toan Phan IO<;lilai Gia tr]~ ~ 'irill 'Lti!2 'Lti!2

Ngan hang TMCPNgo<;li 101.780.625.500 372.076.262.782 (329.696.390.721)ThL1dngVi~t Nam (*)Ngan hang TMCPCong 99.967.695.216 357.109.232.954 (398.624.310.536)ThL1dngVi~t Nam (**)Ngan hang TNHH CTBC 6.936.099.088 (6.936.099.088)Ngan hang TMCPNgo<;li (1.186.038.857)Thu'dng Vi~t Nam(xem Thuyet minh 5522)Ngan hang TNHH MTV 5.647.058.824 (5.647.058.824)Shinhan Vi~t Nam(xem Thuyet minh 55 22) ~--------- _

214.331.478.628 729.185.495.736(742.089.898.026) 11.577.253.109 213.004.329.447

144.160.497.561

58.452.617.634

5.930.194.285 4.744.155.428

5.647.058.824 5.647.058.824

(*) Ngay 17 thclng 11 nam 2016, Cong ty ky hgp dong tin dl,mg so 0096/KHDN2/16NH voi Nganhang TMCP Ngoi;li Thu'dng Vi~t Nam ("VietcombankU) - Chi nhanh Thanh pho Ho Chi Minh, hi;lnmU'c 220.000.000.000 dong cho ml,JCdich tai trg nhu cau von Iu'u dQng phl,JcVl,JhOi;lt dQng sanxuat kinh doanh. He;>'pdong vay nay c6 thai hi;ln den het ngay 30 thang 9 nam 2017. Khoan vaynay ehiu liii suat du'ge xac dinh ti;li thai diem giai ngan von vay theo thong bao lai suat ellaVieteombank trong tung thai ky va du'gc ghi tren tUng Giay nh~n ng, lai suat vay trong nam nayla 5%-5,2%/nam. Day la khoan vay khong e6 bao dam bang tai san.

(**) Ngay 07 thang 11 nam 2017, C6ng ty ky hc;1p dong tin dl,Jng so 1102/2017-HDCVHM/NHCT924-VI55AN voi Ngan hang TMCP Cong Thu'dng Vi~t Nam ("VietinbankU) - Chinhanh 7 - Thanh pho Ho Chi Minh, hi;ln mU'e190.000.000.000 dong cho ml,Jedich tai trc;1nhu eauvon Iu'u c1Qngphl,JeVl,JhOi;lt c1Qngsan xuat kinh doanh. Hgp dong vay nay e6 thai hi;ln den hetngay 01 thang 10 nam 2018, thai hi;ln eho vay ella tung Giay nh~n ng tOi da kh6ng qua ba thang.Khoan vay nay ehiu lai suat du'gc xac dinh ti;li thai diem giai ngan von vay theo thong bao lai suatella Vietinbank trong tUng thai ky va du'c;1eghi tren tUng Giay nh~n ng, liii suat vay trong namnay 103 4,8%-5%/nam. flay la khoim vay khong c6 bao dam bang tai san.

Ti;li ngay 31 thang 12 nam 2017 va 31 thang 12 nam 2016, Cong ty kh6ng e6 khoan vay nganhi;ln nao qua hi;ln thanh toano

20

eONG TY CO PHANVIET NAMKY NGHEsue sAN - TRUso CHINHTHUYETMINH BAo CAOTAl CHINH (T'iep theo) . MAUso B09-0N

22. VAYoAI H~NSo dau narn Trong nam--------------~-------------Gia tr] Vay

VND VND

So cuoi namPhan loai lai

VNDGia tr]VND

Ngan hang TMCPNgo<;liThLfdngVit$t Nam (*)Ngan hang TNHH MTV5hinhan Vit$t Nam (**)

21.348.699,425 (5.930.194.285) 15.418.505.140

12.705.882.352 (5.647.058.824)--~~~~~~~~~~~~~712.705.882.352 21.348.699.425 (11.577.253.109)

7.058.823.52822.477.328.668

(*) Tal ngay 27 thang 02 nam 2017, Conq ty ky hop dong yay dal han so 0020/KHDN2/17DH voiNgan hang ThLfdng mal Co phan Ngo<;liThLfdng Vi~t Nam ("Vietcombank") - Chi nhanh Thanh phoHo Chi Minh voi han rmrc la 27.556.200.000 dong nhLfng khonq qua 70% tong rmrc dau nr cue du'an, rnuc dich su' dunq von yay la tai tro von dau tir tai san co dinh. khcan yay nay co thai han la60 thanq ke W ngay giai ngan dau tlen, n9' goc dl19'cthanh toan ba thang rnet Ian. Khoan yay chlulai suat 7,5%/nam trong narn nay va se dl19'cdieu chinh ba thang mQt Ian dua tren thong bao tl.r'Vietcombank, lai suat cho m6i Ian rut von se dl19'cthanh toan dinh ky vao ngay 26 hang thang.Cong ty slt dl,lng mQt so may moc, thiet bi de the chap cho khoan yay nay nhl1 trinh bay 0 Thuyetminh so 12. T<;lingay 31 thang 12 nam 2017, so dl1 yay cua Cong ty la 20.162.660.568 dong.

(**) T<;lingay 31 thang 12 nam 2014, Cong ty ky h9'p dong yay dai h<;lnvoi Ngan hang TNHH MTVShinhan Vi~t Nam ("Shinhanbank") voi h<;lnmltc la 24.000.000.000 dong, ml,lC dich slt dl,lng vonyay la tai tr9' von dau tl1 tai san co dinh. Khoan yay nay co thai h<;lnla 5 nam ke tl.r' ngay giai ngandau tien, n9' goc dl19'c thanh toan ba thang mQt Ian. Khoan yay chiu lai 5uat 6,85%-7,73%/namtrong nam nay va se dl19'c di'eu chinh ba thang mQt Ian dl/a tren thong bao tlt Shinhanbank, laisuat cho m6i Ian rut von se dl19'c thanh toan dinh ky vao ngay 25 hang thang. Cong ty slt dl,lngnha xl1ong, quyen slt dl,lng dat va cac may moc, thiet bi 0 Xi nghi~p Chan nuoi Binh Thu~n de thechap cho khoan yay nay. T<;li ngay 31 thang 12 nam 2017, so dl1 yay cua Cong ty la12.705.882.352 dong.

Cac khoan yay dai h<;lndl19'choan tra theo lich bieu sau:

Trong yang mQt namTrong nam thlt haiTlt nam thlt ba den nam thLt nam

10.391.214.2527.058.823.528

15.418.505.140 __ --=-=-==-=--=-=--:--:-=_::_32.868.542.920 18.352.941.176

5.647.058.82412.705.882.352

Tru: 56 phai tra trong yang 12 thang(dl1qc trinh bay 0 phfm yay ngan h<;ln)So phai tra sau 12 thang

(10.391.214.252)22.477.328.668

(5.647.058.824)12.705.882.352

21

CONG}"Y CO PH~N VI,eT Nt'M K~ NGHesue sAN - TRV sa cHINHTHUYETMINH BAOCAOTAl CHINH (Tiep thea) MAu SOB 09-0N

23. QUi' KHENTHU'aNG, PHUCLQ'I

Quy nay hinh thanh tU' vlec trfeh I~p tU' Iqi nhuan chua phan phoi theo quyet d!nh cua cac co dongt~i f)~i hQi dong co dong thu'ong nit~n cua Cong tv, Quy nay du'qe su' dl,mg de chi tra Hen thu'ongva phuc Iqi eho nhan vlen cua Cong ty theo ehfnh Sikh khen thu'ong va phuc Iqi cua Cong ty vathu'ong eho HQi dong Quan tr] theo rrurc dQ hoan thanh eong vi~e cua tung thanh vlen HQi dongQuan tr] cua Cong tv,

Bien dQng cua quy khen thu'ong, phuc Iqi trong narn nhir sau:

Quy thu'ong banQuy khen thu'O'ng Quy phuc Iqi dieu hanh quan 1'1 Tong

Y1iD. Y1iD. Y1iD. Y1iD.

So dau narn 19.973.425.690 11.613.739.998 231.493.793 31.818.659.481Trfeh quy trong nam 19.568.361.944 15.129.297.976 291.600.000 34.989.259.920(Thuyet minh so 26)f)ieu ehuyen den cac

(1.092.200.000) ( 1.819.800.000) (2.912.000.000)chi nhanh5u dl,mg quy pO.999.923.900} {10.656.951.085} p30.343.793} (41.987.218.778)So cuoi nam 7.449.663.734 14.266.286.889 192.750.000 21.908.700.623

24. Oil PHONGPHAI TRA OAI H~N

So du' du phong phai tra dai h~n the hi~n khoan dl/ phong trq cap thoi vi~e trfeh I~p t~i ngay 31thang 12 nam 2017, vai mue trfeh eho m6i nam lam vi~e bang mQt nua mue Iu'dng binh quanthang theo Lu~t Lao dQng, Lu~t Bao hiem xa hQiva cae van ban hu'ang d§n co lien quan nhu'du'qetrinh bay 0 Thuyet minh so 4.

25. QUi' PHATTRIEN KHOAHQCvA. CONGNGHe

Theo Thong tu' lien t!eh so 12/2016/TTLT-BKHCN-BTC ngay 28 thang 06 nam 2016, cae eong tydu'qe phep I~p quy phat trien khoa hQeva eong ngh~ de su dl,mg eho cae ho~t dQng nghien euu vaphat trien. Cong ty da trfeh quy Khoa hQe va Cong ngh~ theo ty I~ 9,18% eua Iqi nhu~n tru'aethue thu nh~p doanh nghi~p eho nam 2017. Quy du'qe su dl,mg khi cae ho~t dQng nghien eUu vaphat trien du'qe thl/e hi~n va tien du'qe tra. Trong nam 2017, Tn,! sO'ehfnh v§n ehu'a su dl,mg quynay.

., HH,iNaJHIEM1 O'I~';- I

.:T H,iP.H1=

22

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU so CHINHTHUVET MINH BAo CAOTAl CHINH (Tiep theo) .

26. VON CHU SO HUU

Thay doi trong yon chu sa huuVon gop

cua chu so hfruVND

Quy dau tuphat trien

VND

LQ'inhuan sau thuechua phan phoi

VND

So dU' tal ngay 01 thang 7 nam 2016 (Trinh bay 1<;Ii)LQ'inhuan thuan trang kyDieu chuven lQ'inhuan tli cac chi nhanhSo dU'dau nam nay (Trinh bay l<;Ii)LQ'inhuan thuan trang narnDieu chuyen I!;1inhuan tlf cac chi nhanhTrich quy dau nr phat trienTrich quy khen thu'ong va phuc lQ'i(Thuvet minh so 23)Tarn trich quy khen thu'ong va phuc lQ'inr lQ'inhuan sauthue narn 2017 (Thuvet minh so 23)So dU'cuoi narn nay

809.143.000.00038.891.012.41316.562 ..760.947

MAu SO B 09-0N

TongVND

809.143.000.00038.891.012.41316.562.760.947

809.143.000.000 SS.4S3.773.360127.995 ..137.767

2.153.784.253(28.432.888.063)(23.189.259.920)(11.800.000.000)

28.432.888.063

122.180.S4 7.397 ~~.;;9.;;S.;;9,,;.. 7~S;",6;",.~4~3~S,,;..4,,;.6~0=809.143.000.000 28.432.888.063

864.S96.773.360127.995.137.767

2.153.784.253

(23.189.259.920)(11.800.000.000)

Trang nam, Tru so chlnh da trich I~p bo sung Quy dau tu phat trien va Quy khen thu'O'ng,phuc Iqi vai so tien lIm luot la 28.432.888.063 dong va 23.189.259.920 dongnr Iqi nhuan sau thue cua 6 thang cuoi nam 2016 thea Nghi quyet D<;iih9i dong Co dong thu'ong nien so 01/NQ-DHDCD ngay 05 thang 04 nam 2017.

Dong thoi, Trt,Jso chfnh aa t~m tdch I~p bo sung Quy khen thu'ong phuc Iqi tlf Iqi nhu~n sau thue cua nam 2017 voi so tien la 11.800.000.000 dong thea Nghi QuyetD~i h9i dong co dong thu'ong nien so 01/NQ-DHDCD ngay 05 thang 04 nam 2017 va Quyet dinh 5340/QD-CTY cua Ban Giam doc ngay 16 thang 12 nam 2017.

23

CONG TV CO PHAN VIET NAM KY NGHE SUC SAN - TRU So' CHINHTHUVETMINH BAOCAOTAl CHINH (T'iep theo) . MAU so B 09-DN

Von dieu I~

Thea Giay chling nhan dang ky kinh doanh dieu chinh, von dieu I~ cua Cong ty la809.143.000.000 dong. Chi tiet ve rnenh gia co phan va so co phan cua Cong ty nhu' sau:

So cuoi narnSo cOphieu VND SOc6 phieu

SOdau nam

Von c6 phan du'Q'cduvetda phat hanh va dangluu hanh 80.914.300 809.143.000.000 80.914.300 809.143.000.000

Von cOphan chi tiel thea co dong Ion:SOcuOi narn SOdau nam

VND % VND ~

Tong Cong ty Thu'dng M<;Ii 548.298.780.000 67,76 548.298.780.000 67,76Sai Gon - TNHH MTVCong ty COphan Dinh Du'ong 201.800.260.000 24,94 201.800.260.000 24,94Nong Nghi~p QuOcte (ANCO)Cac cOdong khac 59.043.960.000 7,3 59.043.960.000 7,3

809.143.000.000 100 809.143.000.000 100

COphieu phO thong co rnenh gia la 10.000 dong/co phan. M6i co phieu pho thong tu'dng ling voimQt phieu bieu quvet tal cac cudc hop cO dong cua Cong tv. cac cOdong du'c;1cnhan cO tire rnaCong ty cong bo vao tUng thai diem. Tat ca cOphieu pho thong deu c6 ttur tu u'u tien nhu' nhaudoi voi tai san con l<;Iicua Cong tV. Cac quyen lc;1icua cac co phieu da du'c;1cCong ty mua l<;Iideu b!t<;lmngU'ngcha toi khi chung du'c;1cphat hanh l<;Ii.

27. cAc KHOAN Ml,JCNGOAI BANG CANaOI KEToAN

Ngo~it~ cac lo~iSo cuoi nam So dau nam

£>6 la My (USD)Euro (EUR)

453.798,42 279.915,93==========~7~93~,_4_4 -===80=2~,=9~3

28. DOANH THU THUAN V'E BAN HANG vA CUNGCAP DJCHVl,J

Nam nayVND

TU'01/7/2016den 31/12/2016

VND

Tong doanh thu ban hilng va cung dip djch vI,!Daanh thu ban thimh pham va hang h6a 3.063.351.996.655 1.425.817.073.487Doanh thu cung cap d!ch VI,J 22.062.923.684 10.356.751.569

3.085.414.920.339 1.436.173.825.056

Cac khoan giam tru doanh thuChiet khau thu'dng m<;li 29.942.367.199 8.290.125.821Hang ban b! tra I<;Ii 1.552.659.358 296.836.914

31.495.026.557 8.586.962.735

Doanh thu thuan 3.053.919.893.782 1.427.586.862.321

29. GIA VON HANG BAN vA DJCHVl,JCUNGCAP

TU'01/7/2016den 31/12/2016

VND

Gia vOn cua thimh pham va hang h6a da banGia von d!ch VI,J da cung cap

2.323.287.613.718 1.140.621.425.08815.546.772.638 6.206.538.559

2.338.834.386.356 1.146.827.963.647

24

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU so CHiNHTHUVET MINH BAo CAO TjU CHiNH (T'iep theo) . MAU SO B 09-DN

30. CHI PHi sAN XUAT, KINH DOANH THEO VEUTOro 01/7/2016

den 31/12/2016Nam nay (Trinh bay I<;Ii)

VND ~

Chi phi nguyen li~u, v~t Ii~u 1.651.543.161.534 873.251.640.221Chi phi nhan c6ng 366.966.262.555 132.433.709.457Chi phi khau hao tai san co dinh 27.949.932.942 13.083.193.388Chi phi djch vu mua nqoal 150.172.552.626 68.397.606.823Chi phi khac bang tien 264.222.859.492 111.480.869.639

2.460.854.769.149 1.198.647.019.52831. DOANH THU HO~T nQNG TAl cHiNH

ro 01/7/2016Nam nay den 31/12/2016

VND VND

Co nrc, Iqi nhuan duoc chia 118.348.600Lai tlen gui 16.068.252.187 3.355.243.845Lai chenh I~ch ty gia 81.444.199 154.522.163Lai cho chi nhanh yay von luu di?ng 2.935.000.986

19.203.045.972 3.509.766.008

32. CHI PHi TAl CHiNHro 01/7/2016

Nam nay den 31/12/2016VND VND

Lai tlen yay 12.493.808.556 3.482.752.281Chiet khau thanh toan 5.973.532.389 2.594.462.053La chenh lech ty gia 118.836.101 25.624.040

18.586.177.046 6.102.838.374

33. CHI PHi BAN HANG vA CHI PHi QuAN LV DOANH NGHI~PTlt 01/7/2016

den 31/12/2016Nam nay (Trinh bay lai)

'iN.Q ~a. Chi phi ban himg

Chi phi nhan vien ban hang 159.596.699.767 49.356.526.377Chi phi v~t li~u, bao bi 20.058.568.586 6.240.893.046Chi phi dunq cu, do dung 10.119.805.854 4.886.107.717Chi phi khau hao tal san co dinh 2.906.349.438 1.413.460.002Chi phi dich vu mua nqoai 62.004.481.598 26.008.229.551- Chi phf v?n chuyen 32.912.076.923 11.379.744.258- Chi phf thue kho, thue met Mng 18.782.355.105 10.256.275.828

~- Chi phf dicn Vi) mua nqoei khi3c 10.310.049.570 4.372.209.465Chi phi khac 79.614.591.473 47.189.762.357 uI- Chi phl chie't khau, h6 tro ban hang 40.883.150.540 28.434.456.155 t- Chi phl bang tien khik 38.731.440.933 18.755.306.202

334.300.496.716 135.094.979.050b. Chi phi quan Iy doanh nghi~p

~Chi phi nhan vien quan Iy 71.289.461.949 24.566.348,882Chi phi vat li~u quan Ii 1.493.385.157 602.466.695Chi phi do dung van phonq 4.039,023.088 2,293.509.819Chi phi khau hac tai san co d!nh 10.036.135.386 4,648.721.816Thue, phi va I~ phi 3,202.984.551 569.615.049Chi phi dl/ phong 28.454.887 790,214.655Chi phi dich Vl,l mua ngoai 37.716.905.746 20,533,945.029- Chi phf thue mi;it Mng 29.789.177.190 16.962.125.970- Chi phf dich Vi) mua ngoai khi3c 7.927.728.556 3.571.819.059Chi phi khac 99.771.335.058 40,362.954.266- Chi phi phan b6 Iqi tM kinh doanh 39.861.665.424 24.993.427.090- Trfch I?p quy khoa h9Cc6ng ngh~ 20.000.000.000- Chi phi bang tien khi3c 39.909.669.634 15.369.527.176

227.577.685.822 94.367.776.211

25

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU so CHINHTHUVET MINH BAo cAo Tiu CHiNH (T'iep theo) .

34. THU NH~P KHAc

Nam nayVND

Thu tien phe li~uThu nh~p khac 951.485.667

951.485.667

35. CHI PHi KHAc

Nam nayVND

Thanh Iy tai san co dinhChi phi thu gom phe li~uChi phi khac

254.347.955

404.242.815658.590.770

36. CHI PHi THUETHU NH~P DOANHNGHIep

Nam nayVND

Chi phi thue thu nh~pdoanh nghi~phi~n hanhChi phi thue thu nh~p doanh nghi~p tinh tren thunhap tinh thue nam/ky hi~n hanhDi'euchinh chi phi thue thu nhap doanh nghi~pnarn truce vao chi phi thue narn nayThu nh~p thue thu nh~pdoanh nghi~p hoan I~iThu nhap thue thu nhap doanh nghi~p hoan I«;Iiphat sinh tlt cac khoan chenh I~ch tarn thai chuaduqc khau tnr

34.546.519.10533.456.904.382

1.089.614.723

(8.424.568.161)

MAUSO B 09-DN

TLt01/7/2016den 31/12/2016

VND

601.287.54664.354.571

665.642.117

TLt01/7/2016den 31/12/2016

VND

274.653.2161.778.458

276.431.674

TLt01/7/2016den 31/12/2016

VND

10.201.269.07710.201.269.077

26.121.950. 944 ~=-=-=1~0.;.;;.2;;.;;0;.;;1;,;,;.2;;;,;6;;;,;9;;.;;.~0,;.,77;;."

Cong ty c6 nghTavl,JnQp thue thu nh~p doanh nghi~p theo thue suat 20% tren thu nh~p tinhthue.

Cac khoan thue trlnh bay trong bao cao tai chinh chua phai la so li~u cuoi cung va tuy thuQcvaoket qua kiem tra cua cd quan thue. Do vi~c ap dl,mg lu~t thue va cac qui dinh bi anh huong boicac cach dien d«;ltkh<lcnhau, so Ii~u du'c1ctrinh bay trong bao cao tai chinh se thay dci dl/a trenquyet dinh cuoi cung cua cd quan thue.

Chi phi thue thu nhap doanh nqhiep hien hanh trong nam/ky du'c1ctinh nhtr sau:

Nam nay~

Lc1inhuan ke toan tnroc thueThue tinh 0 thue suat phc thong 20%Dieu chinh:Thu nh~p kh6ng chiu thueChi phi khOng duoc khau tru thueChenh I~ch tern thOiAnh hLfang cua mcJcthue suat khac ap dl,mg aoiva; Ci3c khoan thu nh~p tLr chan nu6i aLf(JcLfuaaiChuyen 10tu cac chi nMnhChi phi thue' thu nh~p doanh nghi~phi~n hanh

154.117.088.71130.823.417.742

(23.669.720)1.842.213.3638.424.568.161

(7.609.625.164)

33.456.904.382

26

TLt01/7/2016den 31/12/2016(Trinh bay lai)

VND

49.092.281.4909.818.456.298

414.682.978 ~r;:,f:::J';c.

CACHDE~'_'::::::;;

(31.870.199)

10.201.269.077

CONG TV CO PHAN VIET NAM KY NGHE SUC SAN - TRU SO cHiNHTHUVET MINH BAO CAO TAl cHiNH (T'iep theo) . MAu SO B 09-DN

37. CACKHOANCAM KET

a. Cam ket thue hoat dQng

Tu 01/7/2016 den__________ ~N~a~m~n~a~y 3~1/~1_2~/~2~0~16~

VND ~

Chi phi thue heat dQng toi thieu da ghi nhanvao Bao cao ket qua heat dQng kinh doanhtrong nam/ky 56.4 58.897.619 2;;;,,;8;.;,.,;;.12;;;,,;9;.;,..,;.60,;.,0;.;,..;,.79;;.,;2_

T<;lingay I~p banq can doi ke toan, Ceng ty co cac khoan cam ket thue hoat dQng khonq huvngang voi llch thanh toan nhu sau:

Trong vonq mQt narnTu' narn th(( hai den nam thu' narn

So cuoi narnVND

18.009.748.758 18.009.748.758276.416.693 430.416.693

----:-=--:-:-::--:--==--=-=--:-18.286.165.451 ==.;;;1;;;;8.;...4;...4;;.;O;.;. • .;;.16.;..5;;;,,;.;..;4~5..;;..1

So dau narn~

b. Cam ket yon

Cac cam ket ve chi tieu tao I~p tai san co dinh t<;lingay I~p bang can doi ke toan nhir sau:

So cuoi narnVND

50 dau narnVND

Da dUQcduvet nhunq chua ky hcp dongDa dUQcduvet va ky hop dong nhirnq chuathuc hi~n

1.736.788.610.0601.207.645.633

1.290.812.248.468659.955.684

1.737.996.255.693 1.291.472.204.152Cam ket von cho du' an duc;fcphe duyet nhunq chua ky hQp dong chu yeu lien quan toi dl/ an didoi nha may giet mo va san xuat Vissan.

38. NGHI~P Vi) vA.so DlI val CACBEN LIEN QUAN

Tn,.!so chfnh chi co cac giao dich va co so du voi mQt ben lien quan la Tong Ceng ty Thudng m<;li5ai Gon - TNHH MTV - co deng Ion nhat cua Ceng ty.

Trong nam/ky, Tn,.!so chfnh da co cac giao dich chu yeu sau vO'lb~n lien quan:

Nam nay:ifiQ

TU'01/7/2016den 31/12/2016

VND

Tong Cong ty Thu'dng m~i Sai Gon - TNHH MTVMua hangBan himgPhan phoi Ic;finhu~n

614.607.059.006187.795.577 .368

417.614.107.74981.217.073.82127.900.886.361

Thu nh~p cua HQidong Quan tri, Ban Kiem soat va Ban Giam doc trong nam/ky nhu sau: 'P.~

Nam nayVND

TU 01/7/2016den 31/12/2016

VND

Ludng, thuong va thu lao 1.783.517.000

27

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU So' CHiNHTHUVET MINH BAo cAo TAl cHiNH (T'iep theo) .

55 du' voi ben lien quan tai ngay I~p banq can d5i ke toan nhu' sau:

Phai thu khach hangTong Cong ty Thl1dng rnai Sai Gon - TNHH MlVTrong do:- Chi nhenh Tong Cong ty ThLldng mei Sai Gon -TNHHMTV - Trung tam cJi'euhent: Setretoods- Chi nhenh Tong Cong ty Thuonq met Sai Gon -TNHHMTV - Trung tam Satra Phem Hung- Chi nhent: Tong Cong ty ThLldngmet Sai Gon -TNHHMTV - Sieu th! Satra Sai Gon- Chi nhtinh Tong c6ng ty ThLldng mei Sai Gon -TNHHMTV - ThLldng Xa Tax- Chi nhenh Tong Cong ty Thuonq mel Sai Gon -TNHHMTV - Trung tam cJi'euhenh ban IeSatra Can Thd

- Chi nhent: Tong Cong ty ThLldng met Sai Gon -TNHHMTV - Trung tam dich VI,J an uong Satra

Khilch hilng ((ng trU'ocTong Cong ty Thl1dng mal 5ai Gon - TNHH MlVTrong do:- Chi nhent: Tong Cong ty Thuanq met Sei Gon -TNHH MTV - Sleu thi Satra Sai Gon- Chi nhenh Tong C6ng ty ThLldng m<;liSai Gon -TNHH MTV - Trung tam Satra Ph<;lmHung- Chi nhimh Tong Cong ty ThLldng m<;liSai Gon -TNHH MTV - Sieu thi Satra Can Thd

Phai thu ngiin h~n khacTong Cong ty Thl1dng m<;li 5ai Gon - TNHH MlV

Phai tra ngU'oi ban ngan h~nTong Cong ty Thl1dng m<;li5ai Gon - TNHH MlVTrong do:- Tong Cong ty ThLldng m<;liSai Gon - TNHHMTV - Trl,J50 chfnh

- Chi nhanh Tong Cong ty ThLldng m<;liSai Gon -TNHHMTV - Kho l<;InhSatra- Chi nhimh Tong Cong ty ThLldng m<;liSai Gon -TNHHMTV - Trung tam phim ph6i

Phai tra ngiin h~n khacTong Cong ty Thl1dng m<;li5ai Gon - TNHH MlV

28

55 cu5i narnVND

15.747.973.879

14.158.291.009

520.374.496

596.499.333

9.162.599

443.558.975

20.087.467

326.905.705

180.423.981

71.200.921

MAU SO B 09-0N

55 dau narn(Trinh bay lat)

VND

15.224.721.991

13.851.081.834

541.347.236

816.887.061

15.405.860

75.280.803 ~~~~~~ .......

1. 0 18.276.863 _=.....;;5.;;,5";"8,;,,,;.0.,;,0,.;,4,;,,,;.3.;;,5.;;,.1

59.936.296.652

57.949.406.854

1.940.089.786

46.800.012

408.826.807

57.701.912.284

57.274.014.697

353.297.569

74.600.018

51.330.654.217

CONG TV CO PHAN VIET NAM KY NGHE SUC sAN - TRU so cHiNHTHUVET MINH BAo CAOTAl CHiNH (T'iep theo) . MAU SO B 09-DN

39. THONG TIN BO SUNG CHO cAc KHoAN MUCTRINH BAv TRONG BAo cAo LUU CHUVENT1EN T~ .

cac giao djch anh hu'dng den Bao cao Iu'u chuyen tien t~:

Nam nayVND

ro 01/7/2016den 31/12/2016

VND

Muatai san co dlnh va xily dl/ng cd ban do dangchua thanh toanling truce tien mua tal san co dinh va xay dl/ng coban do dang

4.125.686.975 3.467.355.093

1.232.608.515 2.153.898.000

~no Thi Thu ThuyNgu'di I~pbieu

Nguyen NgQcAnTong Giam docNgEJY22 tMng 3 nsm 2018

29