BAO CAO TAI CHINH HQ? NHAT GIU'A NIEN DO

6 THANG DAU CUA NAM TAI CHINH KET THUG NGAY 31 THANG 12 NAM 2017

TONG CONG TY CO PHAN PHONG PHU

TONG LONG TY C6 PHAN PHONG PHU

MUC LVC

Trang

1. Myc lyc 1

2. Bio cio cila Ban Tang GiAm dtic 2 - 4

3. Bio cio soft :it thong tin tii chinh gifra nien da 5

4. Bing can dal ke toin hqp nhit tai new 30 thing 6 nim 2017 6 - 9

5. Bio cio kat qui boat (tang kinh doanh hqp [that 6 thing dau Oa nim tii chinh ket thfic ugly 31 thing 12 nim 2017 10

6. Bio cio Itru chuyen tien 4 hqp nhat 6 thing AL can nim Si chink ket thoc ngiy 31 thing 12 Mini 2017 11 -12

7. Bin thuyet mink Bio cio Si chink hqp nhit 6 thing dal' dm nim Si chinh ket thfic ngly 31 thing 12 Min 2017 13 - 52

8. Phy lyc 53 - 59

1

TONG CONG TY CO PHAN PHONG PHU

BAO CAO CUA BAN TONG GIAM DOC

Ban lOng Giam dOc Ling Cong ty Co phan Phong Phu (sau day gal tit la "Tong Cong ty") trinh bay bao ea() ctia minh ding vii Bao cao tai chinh hop nhat giaa nien dO 6 thing diu ctia nam tai chinh ket attic ngay 31 tilting 12 'lam 2017 bao gom Bao cao tai chinh tong hap giaa nien dO dm Tong Cong ty va cac cong ty con (pi chung la "Tip down").

Khai quit ve Tong Cong ty TOng Cong ty Co phin Phong PhO la doanh nghiep doge co phi') hem tir doanh nghiep Nha ;mac —Tong Cling ty Phong Phu thee Quyet djnh 56 06/2007/QD-BCN ngay II thing 01 nam 2007 elm BO twang 130 C6ng nghiep (nay la 130 Ging tht.rcrng). T6ng Cong ty hoot dens thco Giay chung nhan.dang 14, doanh nghiep s6 0301446006, (Sang V lin dau ngay 20 thing 02 nam 2009 va ding ItY thay doi Ian thu 12 ngity 03 thing 02 nam 2015 do SO Ke hooch va Diu to TP. HA Chi Minh cap.

Try s6 chinh - Dja chi : 48 Tang Nhan Phti, Khu phi) 3, phuang Tang Nhan Phu B, quin 9, TP. i i6 Chi Minh. - Dien thooi : (84 — 28)35 147 340 - Fax : (84 — 28)38 406 790

Tang Cong ty c6 cac din vi true thuOc sau: Ten don vi Dia chi Chi nhanh Tiing Ong ty CO phin 378 Minh Khai, phtnang Vinh Tuy, quin Hai Ba Tnmg, TP. Ha Phong Phi) NOi Nha may det 2 — Chi nhanh Tong Doing s6 03, khu cOng nghiep Boa Klianh, phu&ng 1-10a Khanh Cong ty CO Olin Phong Phu tai Da Bic, quin Linh Chieu, TP. Da Nang Nang Chi nhanh T6ng Cong ty Co phin 294 Ong ich Khiem, phuOng Tan Chinh, quin Thanh Khe, TP. Phong Phu toi Di Nang Da Nang Chi nhanh 'fling COng ty Co phin 21513 Thu Khoa Iluan, phuang Phu Thuy, 'P. Phan Thiet, tinh Phong Phi toi Binh nuan Binh Thuin Chi nhanh TOng CEng ty Co Olin 184 Nguyen Luang Wing, plureing Quang Trung, quart Deing Da, Phong Phi to' Ha NOi TP. Ha Nei Chi nhanh TiAng C6ng ty CO phin 78 Al, Trin Van Kheo, phuang CM Khe, quirt Ninh Kieu, TP. Phong Phi tai Cin Tha CAn Tha Chi nhanh Tong Cong ty CO phin Km1447, xa Vinh Phtrang, TP. Nha Trang, tinh Khalil) lioa Phong Phi tai Nha Trang

Hoot dyng kinh doanh cua TOng Cong ty theo Giay chtingnhan ding kY doanh nghiep la: • Sin xuat sai, chi may, chi theu, vii det thoi, sin xuat khan, vii, scii, quart ao, hang may sin (air

[rang phyc, Iris (Ay, nhuOm, h6, in, gia cong hang da qua sit dyng); Bao bi (trit tai the phe thai, sin xuat bOt giAy tai try se);

• Mua ban may mac, phy tong nganh det, may. Kinh doanh thiet bj van phong, vit lieu dien, may mot, thiet bj phyc vy citing nghiep, he th6ng kiem tra do Icing phyc vy cong tic thi nghiem, mbi twang. Ban ban may mac, thiet bj dien, vat lieu dien (may phat dien, dOng co diem, day dien, thiet bj dung trong mach dien). Ban buon may moo, thiet bj, phy ding may Ong nghiep;

• Djch vy nghien cau khoa hoc; chuyen giao cling nghe; • Chan nth km (kitting hoot dOng tai try se); • TrOng rung va chant sac rung; • Khai that via che Wen lam sin; • Thi cOng, to van, thiet ke, lip dit he thong dien din dyng, dien cong nghiep, dien lonh;

• Dich vy an u6ng (kh 'Ong hoot Ong an tong va tit chai giai tri tai try se);

• Xay clang co so ha ling, khu cOng nghiep, khu do thi, phat trien alto; • Tu yin, moi giai bit dOng sin;

Chat vy Chu tjch Uy vien Uy vien Uy vien Uy vien

NO)/ tai b6 nhiem Titi b6 nhiem ngay 09 thing 4 narn 2014 Tii b6 nhiem ngay 09 thing 4 nam 2014 Tii b6 nhiem ngay 09 thing 4 nam 2014 Tii b6 nhiem ngay 09 thing 4 nam 2014 Tii be nhiem ngay 09 thing 4 nam 2014

TONG CONG TY Co PHAN PHONG PHO BAO CAO CUA BAN TONG GIAM DOC (tiep the())

• Giao dye mam non, tieu hoc; • Gia ding ca khi; • Sin rust phan ph6i hai nutc, nuerc wing, dieu hoa kheing khi; • XirlY nuetc thai; • float dOng trang tri nOi that; • Quang cao; • Ban 16 hang may mac; • Tr6ng cay lay cia cei chat bOt, mia, cay thu6c la, cay thu6c lao, thy lay soi, cay cei hat chira (au, cay

h8 lieu, cay cao su, cay ca phi, cay che; teeing rau, dau cac lotus cay thnh va it-Ong hoa (kitting boat

dOng tai try so).

HO &nig quin tri va Ban diCu hinh, quan ly Cic thanh vien Hqi (long quart tri va Ban dieu hanh, quan lY tha T6ng C6ng ty trong ky vi cho den theti diem lap bao cao nay bao

11¢i thing quein sri Hp va ten Ong TrAn Quang Nghj Ong Trin Quang Sang Ong Pham Xufin Trinh 13A Pham Minh Huang BA Hai Thj Thu

1301446,

SNG CONC

CO PHAI

4ONG PI

Ban kiim sods 119 vi ten BA Nguyen Thj My, Le 13A Vtl Thj Thily Ducmg BA Trim Lien II&u

Chic vy Twang ban Thanh vien Than)) vice

Nyky 66 nhiemitai be) nhiem 136 nhiem ngay 09 thing 4 am 2016 Tai h6 nhiem ngay 09 thing 4 nam 2014 136 nhiem ngay 14 thing 4 nam 2015

Ban (Ilia hank, quan 4; 119 va ten Ong Pham Xuan Trinh BA BUi Thj Thu BA Phan Kim Fling Ong TrAn Njrc Nga Ong Dinh Hong Tia'n Ong Ly Anh Tau HA Le Thj Anh Ng9c Ong NguyZn Van Nhiem Ong VO Dinh Hung HA Truong Thj Ng9c Plurcrng Ong Dang Thanh Phuerc

Chire vy Tong Guam d6c Ph6 T6ng Giam d6c Ph6 Tong Giim doc Ph6 T6ng Giant et& Guam d6c dieu hanh Giam d6c dieu hanh Giam d6c dieu hanh Giim d6c dieu hanh Guam d6c dieu hanh Guam d6c tai chinh Ke loan truing

Nry b6 nhiem Bo nhiem ngay 136 nhiem ngay 136 nhiem ngay 136 nhiem ngay 136 nhiem ngay 136 nhiem ngay 136 nhiem ngay 136 nhiem ngay 138 nhiem ngay 136 nhiem ngay 136 nhiem ngay

03 thing 6 nam 2013 30 thing 6 nam 2010 23 thing 11 nam 2010 02 thing 01 nam 2014 01 thing 6 nam 2011 02 thing 01 nam 2014 02 thing 01 nam 2014 30 thing 5 nam 2014 30 thing 5 nam 2014 15 thing 02 ram 2016 15 thing 02 nam 2016

tio4498F4

CONG T ,Acm teitm ML

EM TOAN VA T

& Cif- T. P

Dpi dign theo phap lujt Nguoi d4i dien thco phap lust ctia T6riF C6ng ty trong ky va cho den thai diem lap bio cao nay IA Ong Pham Xuan Trinh — Tong Giam d6c (bo nhiem ngay 03 thing 6 Mtn 2013).

Ong Pham Xuan Trinh da ay quyen cho BA Bui Thj Thu — PhO T6ng Guam Bao cao tai chinh 119p nhat giaa nien do 6 thing dAu tha Mm tai chinh kit Blue ngAy 31 thing 12 nam 2017 thco Gay ay quyen s6 902/UQ-PP ngay 30 thing 12 nam 2016.

TONG CONG TY CO PHAN PHONG PHO BAO CAO CCM BAN TONG GIAM DOC (tiep theo)

KiEm Man vien Cong ty TNIIH KiEm loan vi Tu van A&C da duqc chi djnh soot xet Bic) cao tai chinh hop nhat girra Men do 6 thing din cum nam tai chinh kEt thuc ngay 31 thing 12 'tam 2017 coa Tip doan.

Trichnhiem cua Ban Tong Clam dim Ban Tong Giam d6c Tang Cong ty chju troth nhiem lap Rio cao Lai chinh hop nhAt giaa nien dO phan anh tmng thvc va hop 19 tinh hinh tai chinh hqp nhat giOa nien dO, ket qua hoot 'Jong kinh doanh hop nhat gift Mon dO va km chuyen tien to hqp nhat giaa nien dO curt Tap doan trong ky. Trong vise lap Bao cao tai chinh hqp nhAt giOu nien dO nay, Ban TOng Gam doe phai:

• Chon Iva cac chinh sach ke loan thich hop va ap dung cac chinh sach nay mOt each nhAt quan;

• Thirc hien cac xet doan va cac uric tinh mOt cach hqp 19 vi thin trong;

• Neu rO cac chitin mtrc ke roan ap dung cho Tap doan co dupe man thir hay khong va tit ca tic sai lech trong yeu da dugc trinh bay va giai thich trong Rio cao tai chinh hqp nhat glum Men dO;

• 14p Bio cao tai chinh hop nhat giita nien do tren co so hoot (king lien tue tnr twang hop khong the cho rang Tip doan se tiep tic hoot dons lien me; No

A ry \ect, • Thiel la, va thvc hien he thangt kiein soot bo mOt each halt hieu nhim hon cite ro co sai sot

trong ycu do gian lin hoc nham IL trong vice lap vi trinh bay Bao cao tai chinh hop nick giaa * - nien do.

Ban Tang Guam dOc dam bin cac so ke moan thich hop ducrc km gill. day du de phan anh tinh hinh tai chinh ctia Tap doin voi mire dO chinh xac hqp 1y tai bat k9 thai diem nio vi cac so sach ke loin twin this the do kc loan ap dung. Ban Tang Ciiim chic cang.chju trich nhiem bio ve an Loan tai sin dm Tap doan va do d6 di thvc hien cac bien phap thich hop de ngan chin va Oat hien cac hanh vi gian lin va cac vi pham khac.

Ban Tang Giam doe cam ket da Man thu cac yen cau neu tren trong vice lip Bao cao tai cilia hop nhat gila nien dO.

Phe duyet Rio can tai chinh Ban Tong Giam doe

nhat fling ty phe duyet Bio cao tai chinh hqp nhit giita nien do dinh kern. Ba

cao tai chinh hop nhat giaa nien do da phan anh trung dive va hop 19 tinh hinh tai chinh coa Tap do' t4i thai diem ngay 30 thing 6 nam 2017, cang,nhu ket qua boat dOng kinh doanh va tinh hinh Itru " eic chuyen tier to 6 thing dau nam tai chinh ket thirc ngay 31 thing 12 nam 2017, phi" hqp voi cact Chitin nitre Ke loan Viet Nam, Che dO KC roan doanh nshiep Viet Nam va cac quy djnh 0419 c6 quan den vice lip va trinh bay Bao cao tai chinh hqp that gifta nien dO.

g Giam d6c„ I

I11 CO PHAN Vick

PHONG PH

Bili hu Ph6 Tang Giim dim

Ngaly 23 thing 8 nam 2017

(2/C6NC CONG TV e,

4

Cm loin vi Tit win A&C

BAKER TILLY A&C LONG tyrani Ka m TORN vA Ti! VAN A&C hc A&C AUDITING AND CONSULTING CO, LTD. -

Headquanen : CC Taal; Son Si, Tan Binh Dig., Ho Chi MS City

Tel:1841) 3 5472972 - Fat (84.$13 5472970

Branch in Ha Na

40 Gang Vo Si, Dong Da Diu., Ha Noi City

Branch m Nha Trang Lot STE 06A.01. It Hang hong 11 Urban Arra. Phu= Hai Ward. Nlia Tang City

Branch in Can Tho 15-13 Vo Nguyen Gap Si. Can The City

wirata-c.eoni.s.

Si: 0912/2017/13CTC-KTTV

BAO CAO SOAT XET THONG TIN TAI CHINH GOYA NIEN IX)

Kirsh eiri: CAC CO BONG, HQI BONG OMAN TRI VA BAN TONG Gam Dec TONG CONG TY CO PHAN PHONG PHI)

Chiang t6i di !hut hien Ging vitc sogt xtt Bao cao tali chinh hqp nhAt giOa nien dQ kiln then cala Ting Cling ty 06 phAn Phong Phi (sau day goi tit la "Ting Cemg ty") vi cac Ging ty con (gqi chung la "Tap down"), dtrqc lap ngly 14 thong 8 nam 2017, tar trang 06 din trang 59, bao gem Bing can dii ki rosin hqp nhAt gift nien dO tasi ngay 30 thing 6 nam 2017, Rao cao kit qua host dOng kinh doanh hqp nhAt gift nien dO, BM) cao luu chuyen lien tt hqp nhAt giera nien dO 6 thing diu caa nfim tali chInh kit thic ngay 31 thing 12 nam 2017 vi Ban thuyit minh Bao cao 'Ai chfnh hqp nhAt &Oa nien dO.

Trich nhifm cis Ban Tong Clam doe Ban Ting Giant dic Ting Cling ty chju trach nhiem vi bap vi trinh bay trung thvc vi hqp ly Bao ciao tai chfnh hqp nhat gift nien dO cat Tap doen thco cac Chan myc ICE tan Vitt Nam, ChE da) Ki roan doanh nghiep Viet Nam vi cac quy djnh phip ly ci lien quan din vitc lap va trinh bay Rao cao tai chinh hqp Mat era nien de vi chju [rich nhiem vE kiim soft nOi bO ma Ban Tang Clam dic xac djnh la can thiet de dam bio cho vitc lap va trinh bay Bap cao tai chinh hqp !that gi6a then do) khOng cO sal sit trong yiu do gian 1#n ho$c nhAm

Trick nMem elm Mem loan s len Trich nhiem mitt chung tdi la dun m kit loan vi Rao cao tai chinh hqp nhAt gift nien de dye tren kit qui soft )(Et dm churls t6i. ChOng tei d8 thvc hien Ong vitc scat ail theo Chit mvc Viet Nam vi hgp dens dich vy scat )(et so 2410 - Soil xet thong tin tali chfnh gifts nien de do kiem loan vien dOcl#p cut dun vi thuc hien.

Gang vitc soft xet thong tin it chinh giaa nien dO bao g6m vitc thvc hitn cac cuec phOng vAn, chili yeti la phang vAn nhong ngutri chju !rich nhiern ve tic van dC tM chinh ke roan, va thtrc hien the ttic phis itch va cac this new soot xet khac. MO.t cueac soM xtt ye co ban c6 pluun vi han met ea:se kiim toast ductc thvc hien thco cac Chuan rmrc Kiem man Viet Nam va do 4y khOng cho phep chung tai 4t dupe sty dim boo ring chung tei se nhan biet ducac tat ca cac yin di trong yeu c8 thi dupe phit hien trong met cuOc kiem town. Theo di, ching tOi khOng dun ray kiEn kiem loan.

Kit luen cue Kiem Win Oen Can cu tren kit qua sot xet cut chung tOi, cluing 10i khOng they c6 vAn di gi khien chOng tOi cho ring No cao tai chlnh hqp nhet giGa nien dO dlnh kern khOng plain anh trung awe va hqp 19, tren cac khla cloth trpng yeu, Unit hinh tai clerth hqp nhet cut 'rep Joan tai ngiy 30 thing 6 narn 2017, cOng nhu kit qui hoot Ong kinh doanh hqp nhet vi filth hInh Iuu chuyin lien to hqp nhet 6 thing diu cut nam tai chfnh kit thee ngay 31 thing 12 Sin 2017, phO hqp veri cac ChwIn nnrc Ki wan Viet Nam, Chi de Ki tom doanh nghitp Viet Nam vi ale djnh phap ly c6 lien quan den vitc lap vi trinh bay Ban cao MI chfnh hqp that giGa nien de.

ung Ph6 Tong Glom dee Sd G14 CNDKHN kilns roan: 0099-2013-008-1

TP. He Chi Mirth, nth, 23 thing S nam 2017

5

BAKER TILLY IN TI RNATIONAL

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu phi 3, phutrng Tang Nhon Phi B, qu$n 9, TP. H6 CM Minh BAO CAO TAI CH1NH HQP NHAT G1CrA NIEN DO 6 thing diu cita Minn tii chinh kit that nth, 31 thing 12 nam 2017

BANG CAN DOI ICE TOAN HOP NHAT GIU'A NIEN DO (Ding dAy da)

Ti inky 30 thing 6 nim 2017

Don vj tlnh: VND

MI ThuyEt CHI TIED sa minh S6 cu6i kj' S6 diu aim

A - TAI SAN NGAN 110 100 2.141.554.666.565 2.228.327.496.808

I. Tan vi tic khoin twang dining tan 110 V.1 37.605.074.852 93.575.358.513

1. Tian 11 33.865.074.852 84.775.358.513

2. Cie khoin Wong duong tiro 112 112 3.740.000.000 8.800.000.000

IL Diu to tai chInh ngin hin 120 17.800.000.000 12.000.000.000

I. Ching khan kinh doanh 121

2. Dv phiing giim gift thong khoin kinh doanh 122

3. Diu tu nim gift din ngiy dio hen 123 V.2a 17.800.000.000 12.000.000.000 is III. CM khoin phi' thu ngin hen 130 1.136.516.939.473 1.359.914.641309

1. Phil thu non hen cat Mulch hang 131 V.3 631.858.127.402 753.907.767.861

2. Tri trudt cho ngutri ban ngin hips 132 V.4 167.464.541.009 199.660.247.752

3. Phil thu ni5i bit ngin bon 133 •

4. Phii tau thco an (10 Ice hooch hop ding xlly dying 134

5. Phil thu ye cho vay ngin hen 135 V.5a 165.800.000.000 175.800.000.000

6. Phil thu ngin bon khic 136 V.6a 291.888.386.475 351.759.775.377

7. Do phong phii thu ngin hen kho do' 137 V.7 (121.674.622.865) (121.741.445.6%)

8. Tii sin thiEu chts xtt ly 139 1.180.507.452 528.296.215

IV. fling tan kho

1. Hang tan kho

2. Do pheing Om gift Ming van kho

140 141 149

V.8 886.249.512.356 912.818.589.040 (26.569.076.684)

725.636.172.048 752.991.256352 (27.355.084304)

.9-- oeo

•

C.

V. TM sin ogin boo khic 150 63.383.139.884 37.201.324.738 ,Acm

I. Chi phi tri try& ngin hen 151 V.9a 8.130.140.474 2.421.187.266

2. Thui gift trj gia tang duct khiu trit 152 54.326.815.842 34.534.055.884

3. ThuE vi tic khoin khic phii thu Nha nu& 153 V.19 926.183.568 246.081.588 S/4, 4. Giao djch mua bin ha trii phiEu Chlnh phi 154

5. TM sin ngin Mtn khic 155

6 Bdo coo nay pluii Sw dpc tang vol 84n awls mina 8114 c4t, sal china hpp nal' glad ran 44

TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhon Phi, Khu ph6 3, phubng Tang Nhon Phu B, quirt 9, TP. H6 Chl Minh BAG CAO TAI CHiNH HOP NHAT GIOA NIEN DO 6 thing dlu an' nim tai chinh kit thin ngiy 31 thing 12 am 2017 Bing din 66114 tan hqp obit eta Mtn dQ (nip they)

CHI TIED MA Tbuyit s6 Sob S6 Si kj•

S6 din nim

B TAI SAN DAI HAN 200 2.914.132.245.326 2.623.556.840.498

I. Cie kiwis phii thu dii ban 210 468.198.231.294 454.274.701.237

1. Phii thu dii lup c0a khich hing 211

2. Tri tnthc cho ngubi bin dii han 212 3. V6n kinh doanh 6 don vi atm di* 213 4. Phil thu n(li b4) dii hat 214

5. Phil thu vi cho vay 215 V.5b 6.672.000.000 6.780.000.000

6. Phil thu dii hp 'chic 216 V.6b 461.526.231.294 447.494.701.237

7. Du pheng phii thu dii hp kh6 del 219

II. TM sin c6 Glib 220 1.137.209.162.861 1.091.758.365.140

I. Ti! sin ai dinh Mtn hInh 221 V.10 1.115.900.604.065 1.037.123.484.126

Itlyeign gid 222 2.631.441.189.831 2.508.810.8/6.311

GM hi hao mho h7y hi 123 (1.515.540.585.766) (1.471.687.331.196)

2. TM sin c6 dinh thus tii chinh 224 V. I I 17.990.883.679 51322.242.235

• Nguyin gid 215 25.574.183.683 67.063.327.205

• GM ai hao mon h7y hi 226 (7.583.300.004) (15.741.084.970)

3. Tii sin co dinh vei hInh

iVgiO4n 04 227 228

V.12 3.317.675.117 3.528.452.880

3312.638.779 3.582.749.880

A

GM trl hao int3n h7y ki 229 (210.777.763) (270.111.101)

III. Bit ding sin diu to 230 V.13 13.631.576.664 13.872.843.510

- Nguyen gni 231 14.476.010.625 14.476.010.625

• Gil tri hao min Iuy ke 232 (844.433.961) (603.167.115)

IV. TM sin der clang dii ben 240 570.752.410.928 409.423325.744

1. Chi phi sin knit, kith doanh do dang dal hp 241 14191 2. an phi thy dung co bin 66 ding 242 V.I4 570.752.410.928 409.423.525.744

*MG V. Div to til chink did ban 250 659.469.649.568 594.215.146.190

I. Diu to vio tong ty con 251 Vlb

2. Diu tu yin ding ty lien doanh, lien kit 252 V.2c 567.312.812.108 497.074.070.480 )All L

3. Diu tu gOp v6n yin don In Ithic 253 V.2d 128.215.080.199 128.215.080.199

4. Dy phong dlu tu tit chinh dii Nut 254 V.2c,2d (36.038.042.739) (31.074.004.489) T.P 5 Diu tu nim gill den ngily die hat 255

VI. TM sin dil hyn kink 260 64.851.014.011 60.012.258.677

1. Chi phl Int tut dii Nut 261 V.9b 26.910.699.049 19.225.277.235

2. Tii sin thus thu nhip hoin lai 262 V.I5 32.509.265 78.728.071

3. Thiet bj, vet tu, php tOng they the dii hp 263

4. Tii sin dii Inn khic 268

5. Lai the thuong mai 269 V.16 37.907.805.697 40.708.253371

TONG CQNG TAI SAN 270 5.055.686.911.891 4.851.884.337306

7 Bdo cdo nay pheli dam doe cling vet Ban davit wink gds obo ten chinh hop nheh OM Fain dh

TONG LONG TY DS PHAN PHONG PHU Dja chi: 48 Tang Nhcm Phu, Khu pho 3. phuong Tang Nhcrn Phu 13, quail 9, 7P. H8 Chi Mirth LIAO CAO TAI MINH HOP NIIAT GICTA MEN DO 6 thing diu cin clam tii chinh ket thUc ngay 31 thing 12 narn 2017 Ring cin dui ke loan hqp nhit giin nibn d0 (tiep thou)

Ma Thuyet cid -mix A minh s6 cu6i ky Si diu nam

C - Na Plbil TRA 300 3.463.048.089.944 3.222.361.919.692

I. Nq ngin hin 310 1.843.930347.817 1.659.106.043.134

I. Phai tra ngutri bin ngin had 311 V.I7a 238.453.939.266 293.323.627.206

2. Ngubi mua tra nen trubc ngin had 312 V.18 23.498.465.958 22.250.405.620

3. Thui va cic khoan phai nem Nha nubs 313 V.19 18.767.955.707 21.215.506139

4. Phil tra ngubi lao Ong 314 V.20 54.336.846.691 118.109.083.710

5. Chi phi phai Ira ngin ban 315 V.21 5.914.494.553 3.807.284.597

6. Phai tra n0i b0 ngin hot 316

7. Phil tra the() tiEn d0 ke hoach hqp cang xly dung 317

8. Doanh thu chua thvc hien ngin han 318 V.223 466.809.868 733.436.600

9. Phai tra ngin han khic 319 V23a 83.826.599.433 30.793.899.029

10. Vay vi nq thue tii chink ngin han 320 V.24a 1.393.964.537.345 1.163.931.859.086 await% II. Du phong phai tra ngin had 321 "80(

----... 12. Quy khen thubng, pthic Icti 322 V.26 24.700.698.996 4.940.941.147

13. Quy birth on gia 323 :ONG

14. Giao dich mua bin 1ai trii phieu Chinh phi; 324 - MAN

H. Ncrdii h;n 330 1.619.117.742.127 1.563.255.876.558 3 PH I. Phai tra ngubi ban dal han 2. Ngubi mua tra tiEn trubc dii han

331 332

V.I7b 13.696.554.620 13.171.713.436

- li

3. Chi phi phii tri dai him 333

4. Phai tra n0i b0 ye von kinh doanh 334

5. Phi ua nOi bes dai Ilan 335

6. Doanh thu chua thvc hien dal han 336 V.22b 12.629.848.004 14.208.579.002

7. Phil tra dii hon khaz 337 V.23b 13.553.500.000 13.553.500.000

8. Vay vi no thud tii chinh dai han 338 V.24b 1.575.058.894.805 1.518.098.659.349 t"-,... rt. 9. Trai phial chuyen dSi 339 -

10. CO phiEu uu dai 340 - TY

I I. ThuE thu nhOp hoan lui phai tra 341 - 1:̂ s1 NI

12. Dv phOng phai tra LIM han 342 V.25 4.178.944.698 4.223.424.771 RR

13. Quy pith triEn khon hoc vi cOng ngh. 343 C

Btro ccio nay phdt duvc floc ding vai Ban thuyil minh 8ao coo cal chinh buy nhdt glOn min dB 8

Sd diu lam

1.629.522.417.614

1.629.522.117.611 733305.810.000 733.505.810.000

35.309.411.225

308.988.929.341

381.828.11 419.038.786.55BI

119.038.786.552

181111 132.297.652.3

4.851384.337 06

TONG CONG TY CO PHAN PRONG PHO Dja chl: 48 Ting Nhon Phi, IChu phi 3. phubng Ting Nhon Phi B. quit) 9, TP. lid Chi Math BAO CAO TM CHINH HQP NHAT GIOA NIEN EX) 6 thing tau cis nim !la chinh kit thic nspky 31 thing 12 nim 2017 Bing tin Oil ke loin bpp nhit glia Win di (nip then)

CHI TIEU

D - VON CHO SO Lift

Mi st

400

Thigh mink SS cuti ky

1.592.638.821.947

I. V6n chi so hOu 410 1.592.638.821.947 1. Vin gip cis chit sa hOu 411 V.27 733305.810.000

- Co phiiu pita Mang cd quydn ladu qv': 11 la 733.505.810.000

- cd phi/u ant ddi 4116 - 2. Thing du vdn ad plan 412 V.27 35.309.411.225

3. Quyin chin chuyin doe trii phiEu 413 4. Van Ichic cats chi ser hitu 414 - 5. Cd phieu quy 415 V.27

6. Chenh Itch dinh gii Iii tali sin 416 7. Chenh Itch ty gift h6i dolt 417 - 8. Quy dlu to phis triEn 418 V.27 327.632.237.341

9. Qu9 ha try sip zip doanh np,hiep 419 10. Quy Ids& thudc von chi 0 hem 420 V.27 381.828.119 I I. Lei nhuin sau thud china phin pliti 421 V.27 375.233.147.160

- 141 &wan tau thud diva phdn phi! 10y ki din cud! kft me& 4210 238.860.7/2.804

• Lai nhuatn saw thud chum phdn phi! kj. nay 42/b 136.372.134.3.56

12. Ngudn van din to illy dung co bin 422 13. Lcri ich cis d6ng khong kiim soil 429 V.27 120.576388.102

II. Nguin kink phi vi qui khic 430 I. Navin kinh phi 431

2. Ngudn kith phi di birth thinh iii sin c6 djnh 432

TONG ONG NGUON VON 440 5.055.686.911.891

TP. Ha Chi Minh, ashy 14 thing 8 nkn 2017 JI

Thl Ti Ask Nork lip bits

Ding flash Plunk Kt loin Inning

Tbj Thu Ph6 Ting Giim doe

Bdo cdo fay ph& dugs dpc cing ?di Ban thupit minis Boo coo Ni chink hop shit gtQo :PM dO

9

cut Tif:u MA só

Thuyet minh

Don vi t(nh: VND

Lay ki ICY din nam din cal ki niv

Now nay Nim try&

I. Doanh thu bin hang sa cung dip (10 vs 01 V1.1 1393.111.652.598 1322.688.838399

2. Clic khoin giam trir doanh thu 02 V1.2 1.107.474.956 50.456.775

3. Doanh thu chub, se ban hang s I cung cap dick sy 10 1392.004.177.642 1.522.638.381224

4. Gil sem hang ban II V1.3 1.228289.086.941 1.295.134.502.447

5. 141 nhuin apse ban hang s a cung cap dich sq 20 163.115.090.701 227.503.879377

6. Doanh thu host gong CAI chinh 21 VIA 21.012.424.728 39.523352.099

7. Chi phi tai chinh 22 V1.5 71.762.967.526 67.383.725.456

Trong da: chi phi All say 23 62.350.957 223 58.984.636.897

8. Philo Ill hole 16 trong rang ty lien doanh, lien ket 24 V.2b 150.132.381.265 134.855.452.885

9. CM phi bin hing 25 VI.6 43.311.532.404 46.223.835.878

10. CM phi quin Ifr doanh nglap 26 VI.7 82.284.823.082 72.943.824.722

11. 141 nhuin than ter host dang klnh doanh 30 136.900.573.682 215.331.498.305

12. Thu nhip khic 31 VI.8 19.727.157.749 7.027.714.174

13. Chi phi khic 32 V1.9 18.141.586.937 42.482.883

14. 1.471nhan kat 40 1.585.570.812 6.985.231.291

15. Tang 10 nhan ki loan (mac thug 50 138.486.144.494 222.316.729396

16. CM phi tha thu nhip doanh nghiep hien hanh 51 V.19 1.232.988.270 738.205372

17. Chi phi thug thu nhip doanh nghiep hobo lai 52 V.15 46.218.8% 46118.818

IS. Lqi nhuin sau thui thu nhip doanh nghiep 60 137.206.937.418 221.532305.206

19. Lqi nhulin sau that cUa tong ty mg 61 136.575.101.023 =ffs 222.175.918.493

20. Lqi nhuin sau thug cia co ding khong kiim soit 62 631.836.395 (643.613.286)

21. 1.411 ca bin trin cb phieu 70 VI.10 1.756 2.896

22. Lai sty Mins tren ca phIeu 71 VI.10 1.756 2.896

Ding Thanh Phut

Bat TM Thu

Ki tofu tnrimg

Ph6 Tang GM= at

Minh, ngay 14 Chang 8 nam 2017

TONG CONG TY Co PHAN PRONG PHU

Dja chl: 48 Tang Nhon P14 Khu ph6 3, phamg Tang Mon Phu B, quirt 9, TP. Ha Chi Minh

BAO CAO TAICHINIIFIOP NHAT GIN NIEN DO 6 thing diu cda Mon tdi chinh kilt *Mk ngity 31 thing 12 nam 2017

BAO CAO lair QUA HOST BONG KINH DOANH HOP NHAT GICiA NIEN DO (Thing dly di)

6 thing dAu can nam tai chinh kit that ngiy 31 thing 12 nam 2017

Li Th1 TO Anh Nguirl lip bliu

Boo coo nay phdi thew doc cung rot !kin (toil moth Bdo So tai chiral hop &sit polo men .10 I0

TGNG CONG TY C6 PHAN PHONG PHU

Dia chi: 411 Ting Nhan Phi), Khu phi 3. phirtmg Ting Nhan Phu B, qu4n 9, TP. H6 Chi Minh

BAO CAO TAI C111N11 HOP NIIAT GICJA NIEN DO 6 thing diu cilia nLn tii chink kit th6c ngiy 31 thing 12 aim 2017

BAO CAO LtIU CHUYEN TIEN Tt HOP NHAT GIIIA MEN DO (Dgng diy de)

(Theo phuung phip giin tiip)

6 thing diu cita nim Iii chlnh kit thOc ngiy 31 thing 12 nim 2017

I.

CID TIED

Law chuyin din ter host Ong kWh doanh

MI s6

Thuyit mink

Don vj tInh: VND

Lev ki tit din aim din cull kt niv

Him nay Him Mink

1. Lpfithaga frt. c dud 01 138.186.144.494 222.316.729.597

2. Dais think cho se khan:

Khlu hao tit sin 06 dinh vi bit dOng sin din to 02 V.10, V.11, V.12, V.13,

V.16

71.735.013.511 72.842.666.566

Cic khoin du piloting

Lai, 16 chess itch ts. Lai hisi dot do dinh gii Igi

03 V.2, V.7, V.1. V.25

4.811.796351 3.624.752.648 41

cic khoin mix dinte co g6c ago& to 04 VI.4, Vii 2.195.139.921 (1.199.458.642)

hoot dons diu to 05 V.2, VI.4, V1.8

(172.630.793.251) (171.946.284.876)

'H Chi phi Iii vay 06 V1.5 62.350.957.223 58.984.636.897

Cic khoin day chink Mac 07

3. 1.0 nines% ti hops Ong kInh doanh ford* Shay al win law ding 08 106.948.258.249 181.623.012.189

Ting, shim cic khoin phii thu 09 22.689.387.847 68.119.079.373

Ting, slim hing 16n kho 10 (157.227.954.326) 18.253.697.372

• Ting, giim cic ;Moan phii tot 11 (43.861.745.416) (82.985.823.884)

Ting, giim chi phi tti Woo 12 (15.466.617.099) (668.369.302)

Ting, giim chOng khan kinh doanh 13 60.000.000

Tien ILI vay di tri 14 V.21, V.23„ (72.120.886.994) (71.343.030.666)

V1.4, VII

Thui thu Ship doanh nghiep dl nOp 15 V.19 (4.015.591.605) (839.174.608)

Tiin thu Mk 16 hoot dOng kinh doanh

Ttin chi Wm cho

16

17 V.26, V.27 (9.025.611.940) (10.783.968.764) CC hoot dOng kinh doanh

Law Aryls din duds dr hops dpng kink &eh 20 (172.080.761.284) 101.135.151.710 TC

A U. Lim chnyin Wit ter bolt dOng dln tw

I. Tien chi di mu& slur, tty dung di sin e6 dinh vi V.10, V.11,

ale tli sin dii ban MSc 21 V.14, VII (245.353.756.351) (156.310.008.333)

2. Tien thu nt thanh 1,, nhuong bin Mi sin c6 dinb vi V!.8,

de tii sin dii 22 VII 4.301.227.272 5.793.774.976

3. Thin chi cho vay, mua tic ding cu no cat

don vj !chic 23 (6.000.000.000)

4. Tien thu big cho vay, bin Ipi tic ding cu no olio

don vj khic 24 10.308.000.000 14.600.000.000

5. Tiin chi din to g6p v6n vio don vj khan 25

6. Tiin thu hoi dlu to g6p vein vio don vi ithic 26 52.101.984.873

7. Tiin thu Ili cho vay, c6 tOc vi loi nhu$n dupe chin 27 V.2, V.6, VI.4, VII

170.420.798.078 198.810.493.054

Law chityln din chain f6 hops ding dim tu. 30 (66.323.731.001) 114.996.241.570

Bdo cho ntly ph& dupe doe cling nen Boo **tit monk ft6o alto tat chbsh hop nisi* Oa nun d6

11

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Ding Thank Phut* Ki Min truing

Bel Thi Thu Ph6 Ting Glans die

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Hb CM Minh, ngiy 14 thing 8 nun 2017 001440%

curIOING LONG ICI

2 C6 PHAN

PHONG

TONG CONG TY CO PHAN PHONG PHI) Dja chi: 48 Ting Mon Ph& Khu ph6 3, phutmg Ting Nhon PhO B. quen 9, TP. 116 Chi Minh SAO CAO TAI CHINH HOP NHAT G117A NIEN DO 6 thing diu cis nim ti chinh ket attic ngiy 31 thing 12 nim 2017 Bin do Itru chuyin tlin ti hqp nhit giGa Min dQ (tilip did)

CHI TIt1.1

'IL Lou chuyin ties a host ding tel ch(nh

I. Tien thu tO phit hlnh cb phitu, tthin von gap da

MI s6

Thuyit minh

LOy ki ter din aim din milk" niy

Mm any Mm trite

chi so heu 31

2. Tien tri kti vin gip cho cic chi so hOu, mua Isi c6 phi& cos doanh nghiep di phi hinh 32

3. Tien thu tt di vay 33 V.24 2.382151.070.263 2.320.919.963.550

4. Tien tri nq sic vsy 34 V.24 (2.096.775.907.236) (2.477.146.369.328)

5. Tiia tri nq Sic dug tii ch1nh 35 V.24 (5.548.677.339) (2.126.509.199)

6. C.4 nic.lui nhuin di tat cho chi) sb hos 36 V.23, V.27 (911.058188.090) (106.305.538.372)

Gs divan gin shalt, ti hope ditng at chink 40 182.468.191.598 (264658.453.349)

AM"

Lars chryin tan than trona kjr 50 (55.936.294.687) (45.226.757.069) 314

Tieu vi twos dawns tan din aim 60 V.1 93.566.803.378 110201105.897 s0

Anh hams cat they Mitt gil hbi doli quy ddi ngosi ti 61 (25.433.839) (4.668.666) P

MIE

Tan vi twang thing tan eudi ky 70 V.I 37.605.074.852 64.969.780.161 timp

Li TN Ta Ash Nstrii lip Neu

Ittio coo Sy ph& Ann doe cling vet Bin Soda wan B6o odo S chink hpp nut gob mm 86

12

6a. Dank sdch Sc Cling ty con thaw hpp nhat

Deng Nam

Nha xutmg A, Khu COng nghiep Giang Dien, huyen Tiling Born, tinh DAng Nai

T9 1$ lqi Ich Ty If quyen bleu

guy& Sei cued S6 diu

ky tarn S6 coal

Ict SO dill

nam

60,99% 60,99% 60,99% 60,99%

51,97% 51,97% 51,97% 51,97%

60,74% 60,74% 60,74% 60,74%

60,00% 60,00% 60,00% 60,00%

San xuAt cac san phim det

San xuAt cac san phAm det

San xuAt vai det thoi, nhuOm sqi, nhuOm va hoan tAt vai Gift gang nghiep, san xuAt cac san pham may mac

Dia chi try sO chinh Float ding kinh doanh chinh

11tniz tit t Cling ty C plan Det

Cling ty C6 phin Det may Nha Trang

Cling ty C6 plain Thuang mai va San xuAt Phu Tra

Cling ty 7N1111 Linen Supply Services

S6 727 Au Co, phirOng Tan Thank, quan Tan

TP. H6 Chi Minh X3 Vinh Phucrng, TP. Nha Trang, tinh Khanh Ilea Dueng sit 3,16 B, Khu cling nghiep Ilea Khanh, TP. Da King

TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phuCmg Tang Nhcm Phu B, quit) 9, TP. HO Chl Mirth BAO CAO TM CHINII HOP NHAT GIUA NIEN DO 6 thang diu cua nam tai chinh kb thoc ngay 31 thing 12 nam 2017

BAN THUYET MINA BAO CAO TA! CHINH HOP NHAT GIDA NIEN DO 6 thang dau cast clam tai chinh ket thiic ngay 31 thing 12 [Om 2017

I. DAC DIEM HOAT DOG

1. Hinh that sit hay vim T6ng COng ty Co phan Phong Phu (sau day goi tat la "Tiing COng ty" hay "Gong ty mc") la cong ty

cling ty c6

2. Linh vi,rc kinh doanh TAng C6ng ty kinh doanh trong nhieu linh vierc khac nhau.

3. Nganh nghA kinh doanh Hoot (Jong kinh doanh chinh ctia T6ng Gang ty la: San xuAt, mua ban sqi, vai, khAn, chi may, chi thou, san pham may mic va thin trang (tr& tayt nhuOm, hA in Oen san pham dgt, may dan, gia gong hitng da qua sir dung); Mua ban hge chit, tint& nhuOm (trii h6a chit c6 tinh dOc Kai manh); Mua ban may mac thiet bj, vat tu, pity tong, pha Iigu nganh dgt - nhuOm - may; Buon ban to, xo, sqi

hang may mac,...

4. Chu kt sin xuAt, kinh doanh thOng thtrimg Chu k9 san xuat kinh doanh thong thugmg ctia TOng Cong ty khong qua 12 thang.

5. D(ic diem heat tIgng eau Cong ty trong ky co anh htrufrng dAn Elio So tat chink hop !that

gifra Flier) dO Doanh thu va !pi nhuan 6 thang diu .nam 2017 dm TAng Cong ty deu giant so vai ding k9 nam

truck la do tinh hinh canh tranh gay gat, dun hang giam.

6. CAu true T‘ip doan Tap doln bao gam Gang ty mg va 06 cong ty con chju str kiAm seat curt Cling ty mc. Tit bo cite cong ty con dupe hqp nhat trong Bao cao tai chinh hop nhit gift nign dO nay.

to e.441

ING TY

,AN

P_A<H6

-CC

Mn thwydt monk nay Thin& bd phign hvp Meth xi Sat dwc eloc cithg rat Mo ci5o lit chink hqp nhrit grth2 min tSt3

13

Tan cOng ty CEng ty TNHH Coats Phong Phu

Cling ty C6 phin Diu lit Phat Sit Phong Plth

Cling ty C6 phin Diu tu Mat then NM va D6 thj HUD Sai Gen Cong ty C6 phin May Da Lat

Dia chi try ser chinh S6 48 Tang Nhan Pith, phueng Tang Nhon Phu B, quin 9, TP. ii6 Chi Minh I.,Au I I, tea nha HUD, 159 Dian Bien Phu, phubng 15, quart Binh Thanh, TP. H6 Chi Minh

S6 159 Dien Bien Phil, phubng IS, quirt Binh Thanh, TP. HA Chi Minh S6 09 Pith D6ng Thien Vuang, TP. Da Lat, tinh Lam D6ng

Holt ding kinh doanh chthh Sin xuat, mua ban bang, xo, sqi

Diu tu, xay dung, kinh doanh co sib ha tang k9 thuit d6 thj va khu tang nghiap, cho thud van pheng, [rung tam thucmg mai Diu tu, xiy dimg, kinh doanh bat dOng sin San xuat, kinh doanh san phim det may, nguyan phu lieu, may m6c thiet bj nganh dat may Xay dung c6ng viral ky thuat din dyng, kinh doanh bit dOng sin

Cling ty 12.41111 Kay dung S6 159 Dien Bien Phil, Phong Dim phubng IS, quart Binh

Thanh, TP. H6 Chi Minh

TONG CoNG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phubng Tang Nhon Plth B, quart 9, TP. H6 Chl Minh BAO CAO TAI CHINH HOP NHAT GOA NIEN DO 6 thing diu cia nam tai chinh kat thitc ngay 31 thing 12 nam 2017 Ban thuyit minh Ilio cap tai chinh hqp nhit giba nien de (tiap theo)

Ty It quyin bleu 1'9 If Iqi ich

guy& S6 cu6i

ky S6 diu nam

S6 cu6i 1c9

S6 diu nam

35,63% 35,63% 68,56% 68,56%

71,00% 71,00% 71,00% 71,00%

Ten Ong ty Dia chi try se chinh Cling ty C6 phi!) Diu tu 17 Hai Ba Thing, Khanh Phu phubng Xucmg Man,

TP. Nha Trang, tinh Khanh Flea

Cling ty c6 phin Dat may Than Hanh Trl, xl Owing Phu Quing Scm, huyan Ninh

Son, tinh Ninh Thuan

Hoot dOng kinh doanh chinh Kinh doanh djch vu Itru twit non han va kinh doanh bat Ong san San xuat, mua ban b6ng, xo, sqi, vai, san pham may mac. Mua ban h6a chat thu6c nhuOm, may m6c thiat bj nganh d@ may

6b. Dann such ctic Cling ty iiin dirge phew tints trong Bdo ctio tdi chinh hp'p nhat eau theo phtrong phdp win chit srr him

I phin str heti

T9 la 4'cx T9 IS quyen bleu .15 guy& S6 cu6i

k9 S6 diu

nam s6 cu6i s6 diu 1*2.

k9 nam 35,00% 35,00% 35,00% 35,00%

26,93% 26,93% 26,93% 26,93%

21,51% 21,51% 21,51% 21,51%

40,00% 40,00% 40,00% 40,00%

35,00% 35,00% 35,00% 35,00%

44,02% 44,02% 44,02% 44,02% C6ng ty C6 phin Phat nib NIth Phong Phil Daewon Thu Disc

S6 378 Minh Khai, phubng With Tuy, quin Hal Ba Tnmg, TP. Ha NOi

Kinh doanh bit dOng san, quyen sir dung dit thuOc chit ser hot, the sir dung hoac di thud

Ban thud[ mint, nay <V PO/ /4 perdp bhp thhnh ski phdi dupe doe clang vol Bdo tic) tat Minh hop Whit gtha nun dd

14

Ten Ong ty Cling ty C6 phin Diu tu nit Men Phong Phis Lang C6

Cling ty C6 phin May Gia Phut

Cling ty C6 phin Diu tu Phong Van

Dja chl try so chInh Than Phil Hai 2, xi Lett vtnh, huyen Phu Lex, tinh Thin Thien Hue`

48 'Fang Nhan Phu, Khu ph6 3, phuang Tang Nhon Phu B, van 9, TP. 116 Chi Minh 37 Trin Hung Dao, phutmg 10, TP. Di Lyt, tinh Lam ()tang

Hoyt dOng kinh doanh chinh Xay dung tong trinh din dung, kinh doanh tang hyp, trang va cham slit fling, cat djch vu du Ijch , kinh doanh vat lieu xiy dung. Sin xuAt, kinh doanh b6ng nguyen lieu nhap kh8u; san xuAt vi xuAt khau cat loaf khan long San xuAt vi bawl ban hang may mac

XAy dung tong trinh din dung

Cling ty C6 phin Xtic tiin SS 16813 Bill Thi Xuan, Thuong mai vi Diu tu phu?mg Pham Ngii Lao, Phong Phu quin 1, TP. ii6 CM Minh

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, Khu phei 3, phuong Tang Nhan PhO B, qu3n 9, TP. H6 Chi Minh BAO CAO TAI CHINH HOP NHAT GOA NIEN DQ 6 thing diu cita nam tai chinh ket thi: ngay 31 thing 12 nam 2017 Ban thuyet minh Bao cao tai chinh hap nInit giOra nien dO Oleo)

Ti le phin set hau

Ti le quyEn bieu quyet

S6 mil Icy

S6 dAu nam

S6 ell& ky

Sti diu nam

37,63% 37,63% 37,63% 37,63%

34,74% 36,95% 41,26% 41,08%

25,00% 25,00% 25,00% 25,00%

47,84% 47,84% 47,84% 47,84%

7. Tuyen b6 ve kha thing so son h thong tin teen 1310 cao tai chinh hqp nhat CAc se lieu Mang irng ctia ky tru6c so sanh duqc veri s6 lieu caa ky nay.

8. Nhin vien Tai ngay ket thiic ky ke loan Top doin c6 5.086 nhan vien dang lam viec t4i cac tong ty trong TOp doan (s6 dau nam la 5.030 nhan vien).

H. NAM TAI CHINH, DON VI TIEN it SC DUNG TRONG KE TOAN

1. NAm tai chinh Nam tai chinh cua rap doan bit diu tit ngay 01 thing 01 va ket [Mk vac) nay 31 thing 12 hang

2. Don vj tin tg sir dung trong ke Man t i en Dan vj tin te sir dung trong ke toin la Deng Viet Nam (VND) do phin Ion cac nghiep vu duqc

that hien bang don vj tien t4 VND.

III. CIIUAN MIX VA CHE Do Kt, TOAN AP DUNG

1. 04 do 14C toin ip dyog Tong Cong ty ap dung cac Chuan muc Ke roan Viet Nam, Che dO KE wan doanh nghiep Viet Nam dupe ban hanh theo Thong tu s6 200/2014/TT-BIC ngay 22 thing 12 nam 2014 huemg din ChE de Ke min doanh nghiep, Th6ng tu se. 202/2014/TT-BIC ngay 22 thing 12 nam 2014 huong din lOp va trinh bay Bao cao tai chinh hop nhat va cac thong tu khac huang dim that hien chum!' mac ke toast dm 130 Tai chinh trong viec lap va trinh bay Bao cap tai chinh hop nhat giaa nien dO.

Ban theft noinh nay La n41 bd phOn' hop WWI Syr doe clang ids Bdo so tat chiral hop rrhis gifta min do 15

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, Khu ph6 3, phuiyng Tang Nhon Phu B, quSn 9, 1T. Ha Chi Minh BAO CAO TAI C1111411 HOP NI1AT G1GA NIEN D() 6 thing du cna nSm tai chlith kEt thew ngay 31 thing 12 tarn 2017 Ban thuyet minh Bin ego tai chinh hqp nhAt nien (10 (tiep thee)

2. Tuyen ba ve viec twin thu chutin Inc ke loin va the di) 0 loin

Ban Tang Giant deic Tang Cling ty dim bao da tuan thu yeu cAu cua cac ChuAn mac Ka tom Viet Nam, Che do KC toin doanh nghiep Viet Nam duce ban hanh thco Thong to so 200/2014/TT-RTC ngiy 22 thing 12 nom 2014, ThOng to s6 202/2014/IT-RTC ngay 22 thing 12 ram 2014 cling nhu cic thong to khic huOng din (hoc hien chuAn mac ke loin dm Bo Tai chink trong viec lOp vi trinh biy Bio cao tai chink hop nhAt giaa nien dt).

IV. CAC CHIN!' SACH Kt TOAN AP DIJNG

1. Ca sir lOp Rio cao tai chinh hop nhAt Bio cao tai chinh hop nhAt ducrc lap ten ca ser ke toin clan tick (trir cac thong tin lien quan den cac Wang tien).

2. Ca ser hqp nhit Bio cao 116 chinh hop nhat giaa nien do bao gam Rio cao till chink tang hop giaa nien do cua Clang ty mc vi Rio cao tai chink giaa nien do cOa cac tong ty con. Cong ty con li don vi chju so kiem soil ctla Cling ty mc. Str kiem soil ton tai khi Cong ty mc cia khi Ming trot tiep hay gian tiep chi ph6i cac chinh sick tai chink vi hoat .clOng ctia cling ty con de thu &roc cac Iqi ich kinh to tir

cac hoot dOng nay. Khi sac djnh quyen kiem seat c6 link den quyen biau guy& tiErn nang phat sinh tir cac quyen chon mua hoc cac cling co no va cOng co van c6 the chuyen d6i thinh co phieu ph6 tilting toi ngiy kat thitc 16, ke loin.

Kat qui hoot dOng kink doanh ctla cac Gong ty con dtroc mua Ilia hoc bin di trong ky dtroc trinh bay trong Rao coo kat qua hoot &Ong kinh doanh hop nhAt giaa nien dO tir ngiy mutt hoc cho den

ngiy bin khoan dAu to o Gang ty con de.

Bao cao till chink eta nien do cua tong ty mc va cic ding ty con sir dung c16 hop nhat &roc lOp

cho ding mot ky ke loin vi ip (long cic chinh sick ke wan tholng nhAt cho cac giao djch vi str kien

cuing loci trong nhang.hoin canh twang tit. Trong twang hop chink sich ice loin ctia cling ty con

khic veri chink skit ke toan ap dung thong nhat trong Tap doin thi Rao cao tii chinh cua cling 7 con se co nhOng diau chink thick hop truac khi sir dung cho viec lOp Rio cao tai chinh hqp nhat

giaa nien do.

s6 du cic tai khoin yen Bing can &it ke loan giaa cic cling ty trong ding Top down, cac giao djch nOi 1)8, cic khoin lai not by chug thuc hien phit sink tit cac giao djch nay phii dtrqc loci trim hoan

man. Cac khoan 16 chug that hien phat‘sinh tir die giao djch not 60 cOng duqc 14 136 trim khi chi

phi too nen khoin 16 Q6 khong the thu hei dtwc.

Loi ich cOa ca dong khong kiem soar the hien phAn lAi hoc 16 trong kat qui kinh doanh vi tai sin thuAn cua tong ty con kh8ng chive nom gia beri TOp doin vi &roc trinh bay 6 khoan mac rieng tren Rio cao kat qui hoot dOng kink doanh hop nhat giaa nien dO va trait Bing can ke loan hop nhAt

giaa nien dO (thuOc phAn van chit sa huu). Lqi ich elm do clang kitting kiem soil bao gam gia trj cac Iqi ich cua ca dong kh8ng kiem soil tai ngay hop nhAt kinh doanh ban dAu vi phan Iqi ich cua co dOng khong kiem soil trong bien ging dm von chit se( hau ke. tir ngay hop nhAt kinh doanh. Ck khoan 16 pith sink toi cling ty con throe phan bO Wang ang veri phAn ser ha-u dm co dong khong

kiem soil, ke ci tru&ng hop s6 16 do Ion hen phAn ser huts cna co d6ng khOng kiem soil trong tai

sin thuAn dui cOng ty con.

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&in chaotic ninth nay 0 in& tt, phcbt buy Sloth Id ;Ada &pc doc ring Etdo cdo Fir chin,' hop talk gala nhert dd

16

TONG CONG TY Co PHAN PHONG PHI) Dia chi: 48 Tang Nhcm Phu, Khu phh 3. phi's:mg Tang Nhon Phu B, qutri 9, TP. 118 Chi Minh 13A0 CAO TAI CHINH IIQP NIIAT GIUA NIEN DO 6 thing diu cua nam tai chinh ket thitc ngiy 31 thing 12 nam 2017 Bin thuy et minh Bio cio tai chinh hop nhit gifra nien dq (tiep then)

3. Che giao djch bang ngoai to Cac giao djch phat sinh bang ngoai t4 duqc chuyen del thco 1St gia tai ngay Oat sinh giao djch. SO du cac khoin myc tien t4 cogbc ngoai to tai ngay ket thitc ky ke loan duqc quy del theo ty gbh tai

ngay nay.

Chenh 14th ty gia phat sinh trong ky to cac giao djch bang ngoai t4 duqc ghi nhan vao doanh thu hoat Ong tai chinh hoc chi phi tai chinh. Chenh 14th ty gia do danh gia lai cac khoin myc tien t4 co vac ngoai t4 tai ngay ket thitc Icy ke roan sau khi bit trir chenh 14th tang va chenh lech giam duce ghi nhan vao doanh thu boat Ong tai chinh hoic chi phi tai chinh.

Ty gia sir dung de quy del cac giao djch phat sinh bang ngoai te la gia giao djch thyc to tai then diem phat sinh giao djch. Ty gia giao dich thyc to dOi vei cac giao djch bang ngoai t4 duqc xac djnh nhu sau:

• DOi veri hqp dOng mua ban ngoai 14 (hqp ding mua ban ngoai le giao ngay, hqp deng ky han, hqp &rig twang lai, hqp deng quyen chcm, hqp dung Imam MD: ty gia k9 ket trong hcrp deng mua, ban ngoai re Om Tap don't va ngan hang.

• Doi vai cac khoin g6p vim hohc nhan von g6p: ty gia mua ngoai t4 cua ngin hang nai Tap doan mer tai khaki de nhan von cua nha clAu to tai ngity gap On.

• Doi vet nq phai thu: ty gia ty gia mua ngoai t4 cua ngfin hang thucmg mai nai Tap dein chi djnh khich hang thanh man tat then diem giao djch phat sinh.

• Doi vat nq phai tra: ty gia t9 gia ban ngoai te cua ngin hang thuong mai not Tap doin dy kien giao djch tai th&i diem giao djch pith sinh.

• DOi voi cac giao djch mua shin tai sin hoc cac khoan chi phi duqc thanh loan ngay hang ngoai te (kheing qua cac tai khoan phai tra): ty gia mua ngoai t4 cua ngan hang thuung mai not Tap doan thyc hien thanh loan.

Ty gia sti dung de danh gia lai so du cac khan myc tien te co gOc ngoai t4 tai ngay ket thitc ky ke loan drat xac djnh theo nguyen tic sau:

• Del veri cac khoin ngoai te gui ngan hang: ty gia mua ngoai te cua ngan hang nai Tap doin me

tai khoan ngoai te.

• DOi voi cac khoin myc tien te co gOc ngoai t4 ducrc phan loaf la (al san khic: ty gia mua ngoai

t4 cua timg ngan hang.

• Doi vOi cac khotin mite tien t4 co gOc ngoai t4 duqc phan loot la nq phai tra: t9 gia ban ngoai te cua timg ngfin hang.

4. Tien vi cac khohn twang dung tier; Tien bao gem tien mat va tien gtii ngfin hang khang ky han. Cac khoan wont/ throng lien la cite kholn dAu to ngan han co thin han thu hOi khOng qua 03 thing ke tar ngay dau tu, co khi fling chuyen dOi de ding thanh men luqng tien xac djnh va kitting co rai ro trong viec chuyen del thanh

tien tat thcn diem bao cao.

5. Cic khoin dau tw tit chinh

("tic khocin clan far nam giCr den ngity dcio hqn Khoan dAu to dirge phan loci la nam gilt den ngay dao han khi Tip doan co Y djnh vi khi nang gilt den ngay dao ban. Cac khoan dAu to nam gilt den ngay dao han bao gOm: cac khoan tien gCri ngfin hang co ky han (bao gam ca cac loci tin phieu, ky phieu), trai phial, co phieu w dai ben phat hanh bat buerc phai mua lai tai rn6t thei diem nhat djnh trong twang lai va cite khan cho vay nam gift den ngay dio han yeti myc dich thu lai hang ky va cac khoan dAu to nam gift den ngay dito han

khic.

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17

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhon l'hn, Khu ph6 3, phubng Tang Nhon Phu 8, glib 9, TP. 116 CM Minh RAO CAO TAI 011191111011 NI AT GICA NIEN DO 6 thang dAu cua nam thi chinh kEt thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Liao cao thi chin!) turp nhitt gitin nien di) (116p theo)

Cac khoan dau to nam gia den ngay dao han dupe ghi nhan ban Au thco gia goc bao gem gia mua va cac chi phi lien quan den giao djch mua cac khoin dAu ttr. Sau ghi nhan ban dau, cac khoin dAu to nay dupe ghi nhan thco gia trj c6 the thu hen. Thu nhae IHi tir cac khoan dau to nam gia den ngay di° han sau ngay mua dupe ghi nhan tren BS° cao ket qua hoot dOng kink doanh wen co ser du thu. Lai duo: huemg truck khi Tap doan nam gia throe ghi giam trir vao gia gOc tai that diem

mua.

Khi c6 cac bing.chimg chic chin cho thAy mot phAn hok than bO khoan dAu co the khong thu

h6i &roc va s6 ton thAt duqc xac djnh mot each dang tin cay thi Mn that dupe ghi nhan vao chi phi tai chinh trong ky va giam trir tnrc tiep gia trj dau tit.

Cdc khotin cho vay Cac khoan cho vay duqc xac djnk theo gil g6c trir di dc khoan dtr ring phi' thu kh6 doi. Dv phong phai thu kith doi cua cac khoan cho vay duoc lap can dr vao do kien mire Mn that co the xay

30 ra.

Cric khoan dau tw ray cling ty lien doanh, lien ket iG

COng ty lien doanh iN

Cong ty lien doanh la doanh nghiep dupe thanh lap iron ca ser thd thuan tren hop deng ma theo d6 PHI Tap doan va cac ben tham gia thvc hian hog &Ong kinh tc tren co ser clang kiem soar. Ding kiem soat duce hieu la viec dua ra cac guy& djnh mang tinh chien luoc lien quan den cac chinh sach hog Ong va tai chink cua cong ty lien doanh phai c6 sv ding thuan Goa cac ben tham gia lien

doanh.

Tap doan Oil nhan loi ich cua minh trong co ser kinh doanh clang kiem soat theo phucmg phap vim chit ser hau. Theo do khoan von gap trong lien doanh duce ghi nhan ban dau theo gikg6c, sau do dtroc diet] chink thco nhang thay d6i cua phan so hfru cua Tap doln trong tai san thuan cua co se/ kinh doanh den kiem soat. Bao cad ket qua hoot dOng kinh doanh hop nhat gills nien do Than anh phan ser hau cua Top doan trong ket qui hoot dong kinh doanh cua co ser kinh doanh dong kiem

soat. Tap doan ngirng sir dung phuang phip von chit ser hem ice tir ngay ket thac quyen demg kiem soar hoc kh8ng co anh Wong dang ke ctOi vii co ser kinh doanh dupe ding kiem soar.

Bao do tai chink cua co ser kinh doanh dong kiem soat throe lap cans ky ke moan vii Rao cao tai chinh hop nhat giaa nien dO cua Tap doan. Khi chink sach ke toin cuts co so kinh doanh dong kiem soat khac vii chink sach ke toan ap dung thong that trong Tap doan thi Rao cao tai chinh cua co ser kinh doanh thing kiem soat sE co nh&ng dieu chinh thick hop tnrerc khi sir dung cho viec lap Bao

cao tai chink hop nhAt giaa nien 40.

Cac khoan lai, 18 chug thvc hian phat sink tir dc giao djch vii cac co so kinh doanh dOng kiem soat duqc log trir tucrng &lig yen phAn thuOc ve Tap doan khi lap Hato cao tai chinh hop nhat gift

nien dO.

Clang ty lien ket Cling by lien ket hi doanh nghiep ma Tap dean c6 anh huerng dang ke nhung kitting co quyen kiem soat doi veri cac chink sach tai chinh va hoat Ong. Anh hating ding ke the hien 0 quyin tham gia

vao viec dim ra cac quyet djnh ye chinh sack tai chink va hoat (long cua doanh nghiep nhan dau to

nhung khOng kiem soat cac chinh sach nay.

Hem thigh moth nAy Id mil SO phdn hop Ilthnh phdi duvc doe ring vu: Ado cao IAl chinh hop nhdt gar min dO 18

TONG CONG TY CO PHAN PHONG PHCI Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phirtmg Tang Nhcrn PhO B, guin 9, TP. Hd Chi Minh BAO CAO TAI CIIINH HOP NHAT GIUA NIEN 6 thing dau cua nam tai chinh ket them ngiy 31 thing 12 narn 2017 Bin th u) et minh Bao cao thi chinh hop nhAt giera Men clef thco)

Cac khoan dau ttr vao cac cling ty lien kEt duqc ghi nhan then phuong phap von chn sec him. Theo c16, khan dAti tu vao cling ty lien ket duce the hien troll Bao cao tai chinh hqp nhat gicra nien dO thco chi phi dau tu ban dAu va dieu chinh cho cac thay clOi trong phan Igi ich Vett tai san thuAn aa cOng ty lien ket sau ngay dAu hr. Neu lqiich cita Tap doan trong khoan 16 cita cong ty lien ket Ion hon hoac bang gia trj ghi so cua khoan dau tu thi gia trj khan dAu ttr duce trinh bay trait Bao cao tai chhill hqp nhAt giva Men (10 la bang kh8ng trir khi Tap doan c6 ac nghia vu thuc hien thanh toan thay cho cong ty lien ket.

Bao cao tai chinh cua tong ty lien ket duqc lap tong kY kc tan yeti Bao cao tai chinh hqp nhat giUa nien dO cim Tap dean. Khi chink sack ke loan aa cOng ty lien ket kit voi chinh sach ke tan tip dung thong nhAt trong Tap dart thi Bao cao tai chinh cua cOng ty lien ket se c6 nhang diet' chinh thick hqp truac khi sir dung cho viec lap Bao cao tai chinh hqp nhat giaa nien do.

Citc khan Iii, 16 chua thuc hien phat sinh tit cac giao djch voi cac cOng ty lien ket duce loaf trir tucrng img voi phan thuec ye Tap doan khi lap Bao cao tai chinh hqp nhAt gilla Men de.

Coe khoan dau to vao tong en van ctia don vi Mit DAu to vao cOng cu van ctia don vj khac bao gem cac khoan dAu to cling eta von nhung Tap doan khong c6 quyEn kiEm sat, dOng kiem sat hoac co anh htrang clang ke den voi ben duric dau

Cac khan dau tu vao cOng cu van elm don vj khac duqc ghi nhan ban dAti thco gia gOc, bao gOm gia mua hoac khan gem von cOng cac chi phi rive tiep lien quan den hoot ding tu. CO tire va

lqi nhuan cua cie ky tnrerc khi khan dAu tu duqc mua duqc hach toan giam gia trj cua chinh khoan ditu tu der. Co tire va lqi nhan cua cac kY sau khi khan dAu tu duqc mua duqc ghi nhan doanh thu. CO tire duce nhan bang c6 phial' chi duqc thco doi so lugltg c6 phial' tang them, khong

ghi nhan gia trj co phieu nhan ducrc.

Du phOng ton that cho cac khoan dAu tu vao cling cu van dm don vj khac duqc trick lap nhu sau:

• Din vet khoin dAu tu vao co phieu niem yet hoac gia trj hqp ly khoan dAu tu duqc xac djnh tin coy, viec lap du phOng dpi tren gia trj thj truong cua co phieu.

• D6i vii khan dau tu khong xac djnh duqc gia trj hqp 19 tai thai diem bio cao, viec lap du phemg duct thus hien can cir vao khoan 10 elm ben duqc dau ttr voi mire trick lap bang chenh loch giat von gop thuc to eua cac ben tai don vj khac va von cha ser hen dux c6 nhan vii ty le g6p van ctia Tap dart so voi tong se von gop time to ctia cac ben tai don vj khic.

Tang, giam so du phOng ton that dAu tu van ding cu van dm don vj kit can phai trick lap tai ngly

ket thtic ky ke loan duqc ghi nhan vao chi phi tai chinh.

6. Ow khoin phai thu Cac khan ncy phai thu duqc trinh bay then gia trj ghi sir trir di cac khoan du Of:Mg phai thu Ich6

deri.

Viec phan loci the khoan phai thu la phai thu khach hang va phai thu khac dupe thuc hien then

nguyen the sau:

• Phai thu cart khach hang phi') anh cac khoan phai thu mang tinh chat thuong mai phat sink tar

giao djch c6 tinh chat mua — ban &a Tap doan va rigueri mutt la dun vj dee lap voi Tap doan.

• Phai thu khac phan anh cac khoan phai thu khong co tinh thucrng mai, khong lien quan den

giao djch mua -- ban.

Ban Muses moth nay kl m61 b‘f phsb, hop thank vd phtr &dor doc cling ven Bdo cdo tat chlish hop &air gia flan ,rd 19

TONG CoNG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan PM), Khu ph6 3, phuOng Tang Nhan PhO B, quirt 9, TP. 116 Chi Minh BAO CAO TAICIIINIIIICP NitAT GICA Nib.' DO 6 thing dAu city nam tai chin)) k& it& ngay 31 thing 12 nam 2017 Rin thoyet Milli* Bio coo tai chlnh hop nhAt giO-a nien do (ti6p thco)

Du phong phai thu kith den cia phai thu khach hang duck lap cho tang khan ng phai thu kh6 dei can cu vacs tuoi nq qua han ctia cac khoan nq hoac dtr kien mac ton that c6 the xay ra, co the nhu

sau:

• D6i vii ng phai thu qua han thanh tan: 30% gia trj doi voi khoan ng phai thu qua han tir tren 06 thing den dual 01 nam. 50% gia trj doi vii khan ng phai thu qua han to 01 nam den dual 02 nam.

70% gia trj doi.veri khan ng phai thu qua han Or 02 nam den clan 03 nam.

100% gin trj del veri khan ng phai thu qua han tic 03 nam trer len.

• D6i vii ng phai thu chua qua han thanh toan nhung kh6 c6 kha nang thu hei: an cif vao dv

kien mac ton that de lap dtr phong.

Dtr ph6ng phai thu khO dOi cua cac khoan phai thu khac dugc lap cho timg khoan ng phai thu khO del can ca vao dv kien mac ten that c6 the xay ra.

Tang, giam se du dv phemg ng phai thu lath deli can phai trich lap tai ngay ket thlic k9 ke town dugc ghi nhan vao chi phi quan 19 doanh nghiep.

7. Hang tbn kho I fang ten ;the/ dugc ghi nhan then gia thip han gia gia g6c va gift In than co the thvc hien dirge.

Gia gee hang ten kho dugc xac djnh nhu sau:

• Nguyen vat lieu, hang h6a: bao gem chi phi mua va cac chi phi lien quan true tiep khac phut sinh de c6 dirge hang ton kho 0 dja diem va trang thai hien tai.

• Chi phi sari xuAt kinh doanh der dang bao g6m: - XAy dung do an bit dOng san: bao gem chi phi xay dung, lai vay, quyen sir thing dAt va cac

chi phi co lien quan true tiep khac. San xuAt san phim: bao gem chi phi nguyen vat lieu chink, chi phi nhan tong va cac chi

phi co lien quan live tiep khac.

• Thanh phAm: bao gem chi phi nguyen vat lieu, nhan ding true tiep va chi phi san 'cat cluing co lien quan trtrc tiep duck pit be dtra tren mac dg hoot Ong binh thutmg.

Gia xuat kho dirge tinh then phirong phap binh quan gia quyen ye duck hach toan then phuang

phap ke khai thuOng xuyen.

Gia tri than co the thvc hien dirge la gia ban uerc tinh cua hang ten kho trong k9 san xuat, kinh doanh birth thverng tra chi phi trek tinh de hart thanh va chi phi uerc tinh an thiet cho viec tieu thu

chimg.

Du phong glum gia hang ten kho dirge lap cho timg mat hang ton kho co gia g6c Ian han gia trj than cO the thvc hien dirge. Tang, giam so du du phong giitm gia hang ten kho can phai inch lap toi ngly ket tithe ky ke tan dirge ghi nhan vao gia von hang ban.

8. Chi phi tri mitre Chi phi tra tram bao gem cac chi phi that to da phut sinh nhung co lien quan den ket qua hoot Ong san xuAt kinh doanh coo nhieu ky ke tan. Chi phi tra truerc dia Tap doan chit yeti la ceng dung co, chi phi sCra chua, chi phi thue va lien tha dot. Cac chi phi tra tram nay duck phan be trong khoing that gian tra truCk hoac that gian cac lgi ich kinh to tucrng img dirge too ra tic cac chi

phi nay.

Ban thus': minh nay M mQt 66 phan hop thanh taphat checs dpc cling yeti Brio coo gal chlnh hyp nhdt gran men efa 20

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhun MO, Klan pho 3, phutmg Tang Nhon Phu B, quan 9, I16 Chi Mirth 13A0 CAO TA1 °INDIRA' NIIAT GOA NItN DQ 6 thing diu cart nam tali chlnh kb fink ngay 31 thang 12 nam 2017 Bin thuyet ninth Rio can Iii chinh laryp nhit girra nien cta (tiep theca)

Cong cy, dyng cy Cac tong cm, dung cu da dua vao sir dung dirge phan b6 vao chi phi thco phuong Slap duerng thing vai thbi gian phan b8 khOng qua 03 nam.

Chi phi sun china Chi phi sin china la et chi phi thuc to chi ra de sirs chaa van pheing cho thud va may mac thiet bj. Chi phi nay duo; phan be vao kin qua hint d6ng kink doanh kiting qua 03 nam.

Chi phi ihui Chi phi thus xc ducat phan b6 vao chi phi thco phuong phap dtrOng thing thco theri gian thud (07 ram).

Tiin thud ell Tien thus dat tra truac the hien khoan tien thud (tat d3 tra cho phan dAt Tap doan dang six dung. Tien thus dat tra trutic dupe phan be, vao chi phi theo phtrang phap cluing thing Wang img vai then gian thus (12 nam).

Gdc chi phi trd fru& ddi han khdc Cac chi phi tra truck dai han khdc dirge phan bei vao chi phi thco phuong phap dutmg thing vai shoal gian phan b6 khong qua 03 nam.

9. TM sin thud hoat dung Thus tai sin ducat phan loai la thud hoat dung new phan Ian nil ro va 16i ich gin lien vai (ply& sir hau tai sin thuOc ve ngtrbi cho thus. Chi phi thud hoat clang duqc phan anh vao chi phi thco phuarT phap duirng thang cho sucit thbi han thud tai sin, kiting phy thuac vao phuong tithe thank town lien thud.

10. TM sin co djnh hau hinh Tai sin co djnh hen hinh dupe the hien theo nguyen girt nix hao mon lay ke. Nguyen girt tii sin cat, Binh hat hinh bao gem want)* the chi phi ma Tap coin phai be ra do c6 duce tai sin c6 dinh tinh den thbi diem din Si sin d6 vat) inn thai sin sing sir dung. Cac chi phiphat sinh sau ghi nhan

ban diu chi dupe ghi tang nguyin girt Si sin co dinh neu cac chi phi nay chic chart lam tang Iva ich kinh to trong arcing lai do sir dung tai sin do. Cie chi phi phat sinh kh6ng thin man dieu kiln tren dupe ghi nhan la chi phi sin xuat, kink doanh trong kY.

Khi Si sin c6 djnh hau hinh dupe bin hay thanh 19, nguyen gii va girt trj hao mon lay ke dirge x6a se vi Iii, 16 phit sink do thanh lY dupe ghi nhan vao thu nhap hay chi phi trong ky.

TM sin cei djnh huts hinh dirge )(hat' hao thco phuong phap dubng thing (Iva trEn thbi gian Hats

dung vac tinh. s6 nam khan hao curt cac loai tai sin co dinh huts hinh nhu sau:

Loai Si sin c6 dinh SO nam Nha cart, vat kien vac 05 — 50

May mot va thiet bj 05 — 15

Phucmg tien van tai, truyen din 06 — 12

Thief bj, dung cu quan 19 03 — 05

Tai sin co djnh huts hinh khdc 03 — 05

Ban thusit minh nay Id mitt 66 ph4n hop thanh va phis duce dot tang vOi B6o cdo tdi Minh hop &tell gnln nits dt

21

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, Khu phi 3, phuOng Tang Nhcrn Phu B, qu3n 9, TP. H6 Chi Minh BAO CAO TA1 CHINN HOP NHAT GI17A N1EN DO 6 thang diu cda nam tai chinh k& DICK ngky 31 thing 12 nam 2017 Ban thuytt minh Bao cao tai chinh hqp nhit giem nib 110 (nip theo)

11. Tii san co djnh thue tai chinh Thu& tie sin dirge ?Mn loci IA thue tai chinh neu phin lin rh ro vi Igi ich gin lien yeti quyen se hilt [Ai sin thuic ye ngubi di thue. TM sin c6 Binh thue tai chinh dime the hien theo nguyen gii trir hao men lily ke. Nguyen giA al sin c6 djnh thue tii chinh la gii thip hon glen gia trj hop 19 dm tii sin thue tai thin diem Icheri dau cim hqp ding thue vi gii trj hien tai cea khoin thanh town tien thud toi [hien. T9 le chi& khAu de tinh gii trj hien tai cart khoin thanh min tien thud t6i thieu cho viec thue tai sin IA lai suit ngam djnh trong hop dig; thud nil sin hoc Iii suit ghi trong hop ding. Trong truing hqp khemg the xac djnh duet lai suat ngam djnh trong hqp ding thud thi se dung Jai suit tien vay tai thtri diem kheri ditu viec thud tai sin.

TAi sin c6 djnh thud tii chinh dirge khAu hao theo phuong phip dutmg thing dua tren [heti gian hit dung uerc tinh. Trong true, hgp Meng chic chin Tap doin se c6 quyen se het tii sin khi het ban hqp ding thud thi tai sin co djnh se duqc khAu hao theo thin gian ngin ham gien thari gian thud vi thei gian hen dung vex tinh. s6 dm khAu hao cia may m6c thiet bj thue tii chinh tir 4,5 dm den 12 dm.

12. TM sin co Binh v8 hinh Tii sin c6 djnh vo hinh dirge thi hien theo nguyen gia trir hao men lily ke.

Nguyen gia iii sin c6 djnh v8 hinh bao gim toin be the chi phi ma Tap elan phii be ra de ce duet tii sin c6 Binh tinh din that diem dua tie sin Q6 vito tring thai sin sing sir dung. Chi phi lien quan den tii sin c6 djnh vo hinh phit sinh sau khi ghi 'than ban die Mtge ghi nhan li chi phi sin xurit, kinh doanh trong ky tre khi cic chi phi nay gin lien vii met tai sin c6 djnh vo hinh cu the vi lim tang Igi ich kinh to tir cic tai sin nay.

Khi tie sin c6 djnh v8 hinh duce bin hay thanh 19, nguyen gia vi gii trj hao men lily ke dirge xOa si vi Jai, 0 phit sinh do thanh ly duce ghi nhan vio thu nhap hay chi phi trong kt.

TM sin c6 djnh vo hinh cim Top doin bao gem:

Quyin sti dung dot Quyen sir dung dit IA tout be the chi phi time to Top clan di chi ra c6 lien quan true tiip tai dit sir dung, bao gem: tien chi ra de c6 quyen se dung dit, chi phi cho den be, giii phong mat bang, san lip mat bang, le phi truOc bar.. Quyen sir dung dit kitting thai hrtn kitting dirge tinh khiu hao.

Chum: trinh phan mem may thin Chi phi lien quan den the chucrng trinh phin mem may tinh khong phii la met be phan gin kit vOi phin cirng eel lien quan dirge von hoi. Nguyen gia cite phin mem may tinh la town be cfic chi phi ma Tap doin di chi ra tinh den thai diem dua phin mem vio sit dung. Phin mem may tinh dirge !Mau hao theo phucmg phfip cluing thing trong 02 dm.

13. Mit dung sin diu to Bit ding sin diu tu li met phin cea nhi hope ca se ha ding thuic se hitt dm Tap doin hay thud tii chinh dirge six dung nhim muc Bich thu lgi ttY viec cho thud hope the tang gii. Bit tong sin dill tu cho thud dime the hien theo nguyen gifi Mir hao mon lily ki. Nguyen gifi ciut bit ding sin diu tu IA toin be the chi phi ma Tap doin phii be ra hope gia trj hgp 19 dm the khoin Qua ra de trao dii nhim ce duqc bit ding sin diu to tinh din then diem mua hope xfiy dung hoin thinh.

Cac chi phi lien quart den bit ding sin diu tu phfit sinh sau ghi nhan ban diu dirge ghi 'than who chi phi, tilt khi chi phi nay cep khi niing chic chin lam cho bit ding sin diu tu tao ra Igi ich kinh t6 trong Wang lai nhieu hart men host ding duct dfinh gilt ban diu thi dirge ghi tang nguyen gifi.

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TONG CONG TY CO PHAN PHONG PHIJ Dja chi: 48 Tang Nhan PhO, Khu ph6 3, phutmg Tang Nhan Phu B, Elan 9, TP. H6 Chi Minh BAO CAO TAI CI!NH HOP NHAT GIUA NIEN DO 6 thang dAu cOa nam tai chinh ket thus ngay 31 thing 12 nam 2017 Ban thuyit minh BAo cao (Ai chinh htyp nhAt Rita nien 00 (tier) thco)

Khi bit dOng sin clan to duck ban, nguyen gia va gia trj hao mon lay ke duqc x6a s6 va lai, its nito phat sinh duck hach town vao thu nhap hay chi phi trong kY.

Viec chuyEn Ur at Ong sin ch so hfru se dung hoac hang ten kho thanh bit dung sin diu to chi khi chit se him cam dirt se dung tai san d6 va bat data cho ben khac thue hoot dOng hoac khi ket thud giai doan xay dung. Viec chuyen tir bit dOng san dAu to sang bat dons san chit se him se dung hay hang ton kho chi khi chit so hall bat dau sO dung tai san nay hoac bat dau trim khai cho mud dich ban. Viec chuycn tO bit Ong san to sang bit (Jong sin ca ser hire se dung hojk hang ton kho kheing lam thay del nguyen gia hay gia trj con loi dm bat Ong san tai ngay chuyen &U.

Bit tieing sin dau to se dung de cho thug duqc khAu hao thco phucmgphap duang thing chm tren Mei gian him dung trek tinh. S6 nam khau hao cua co so ha tang la bat dOng sin dAu to trong 30

nam.

14. Chi phi 'ray dyng ca bin dir dang Chi phi xdy clung ca ban de dang phan anh the chi phi lien quan true tiep (bao g6m ca chi phi iai vay co lien quan phi] hyp veri chinh sach kc moan dm Tap doan) den cac tai san dang trong qua trinh xfiy dung, may m6c thict bj dang lap lilt de phut vu cho myc dich sin xuAt, cho ilia va quan ly cling nhir chi phi lien quan den vice sea chira tai sin co djnh dung tilt= hien. Cac tai san nay duck ghi flan thco gia gee va khOng dupe tinh khfiu hao.

15. Hqp nhat kinh doanh vi lyi the thircrng mai Viec hqp nhat kinh doanh duck ke toan theo phuang phap mua. Gia phi hqp nhat kinh doanh bao gam: gia trj hqp 19 tai ngay dice ra trao doi cua cac thi san dem trao d6i, cac khoan nq phai tra da pat sinh hoac da thira Mon va cac Gong cu von do TOp doan phat hanh de del lAy quyen kiem soar ben bi mua va cac chi phi lien quan trot tiep den vice hqp nhAt kinh doanh. Tai san da mua, nq pal tra c6 the xac djnh duck va nang khoan nq tient tang, phai ganli chiu trong hqp nat kinh doanh duck ghi nhan thco gia trj hop 19 tai ngay nam giQ quycn kiern sat.

D6i vol giao djch hqp nhfit kinh doanh qua nhieu giai doan, gia phi hqp nat kinh doanh duck tinh la tong cira gia phi khaan. dau to tai ngay dat duct quyen kiem sat cOng ty con yang yen gia phi khoin to nang Ian trao dei truerc da duqc &kith gia loi then gia trj hqp 19 tai ngily dot duck quyen kiem soat cong ty con. Chenh loch gia gia dinh gift loi va gia goc khan dAu to duck ghi Man vao ket qua hoot dOng kinh doanh neu truck ngay Qat duqc quyen kiem salt Tap doan kh6ng c6 Anh Inking ding ke yen cling ty con va khoan dAu to duck trinh bay thco phucrng phap gia gOc. Neu truac ngay dot duck guy& kiem salt, Tap dart c6 111111 Inning dang ke va khoan dAu to duct trinh bay thco phuong phap van chit sir ham thi pan chenh lech giim gia danh gia 101 va gia trj khoan dau to thco phuong phap von chit ser ht7u duqc ghi nhan vao ket qua haat dOng kinh doanh va pan chenh lech giea gia trj khoan dau to the() phuong phap van ca se au va gia g6c khoan dau to duqc ghi flan true tiep vao khoan myc "Lqi ratan sau thud chua phan phai" tren 13ing can dei Ice tan hqp flat giaa nien do.

Phan chenh lech cao han cim gia phi hop nhat kinh doanh so voi pan ser hint cim Tap doan trong gia trj hqp IY thuan caa tai san, nq phai tra c6 the xac djnh duqc va cac khan nq item tang da ghi nhan tai ngay dat duqc quyen kiem salt cOng ty con duqc ghi flan la lqi the thuang mai. Neu phin sO au Gila Tap doan trong gia trj hqp IY than dm tai san, nq phai tra co the xac djnh duo: va nq 66 tang duck ghi nhan tai ngay dot dm:lc quy6n kiem sat cling ty con vucct qua gia phi hqp nat kinh doanh thi pan chenh lech duqc ghi nhan vao 01 qua boat ding kinh doanh.

TM the thuang mai duqc phan b6 thco phuong phap dutng thing trong 10 nAm. Khi co bing cluing cho thay loi the thuang mai bj ton that IOn ban s6 phan bo thi so phin b6 uong ky la so ton that phat sinh.

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Ban amyl! minh nay la mot bd Sim hop (Wirth w phai thew doc ding vat Boo Ma tat (NM hop nhtit gn?o wen do 23

TONG CONG TY Co PHAN PRONG PHU Dja chi: 48 Tang Nhcm Phu, Khu phi 3, phuting Tang Nhon Phu B, guin 9, TP. HO CM Minh BAO CAO TA1 C1111411 liQP NI1AT GICIA NIEN DO 6 thing du ctia nun tai chinh ket thtic ngay 31 thing 12 nam 2017 Ban thuyet minh BAo cio (Al chinh hop nhit gi&a nien de (tiep thco)

Lot ich tha ca (long khong kiem soat tai ngay hqp nhat kinh doanh ban dau duet xac djnh trail ea sa t9 le tha cac co (long khOng kiem soat trong gia trj hqp 19 dm tai san, nq phai tra va nq nem tang duqc ghi nhOn.

16. Hop doing hqp tic kinh doanh. Hoge dong kinh &atilt doing kiem sods T(ip doan ghi nhOn tran Rio cao tai chinh hop nhAt gi&a nicht dO cac hqp dOng hqp tic kinh dearth duOi hinh thin: hoot dOng kinh doanh dung kiem soil cac nei dung sau:

• Gia In tit san ma Tap cloth' hien so hUu. • Cac khoan no phai tra ma TOp doan phai ganh chju. • Doanh thu duqc chin to viec ban hang hoa hoac cung cap djch vu cim lien doanh.

• Cac khoin chi phi phai ginh chju.

17. Cac khoin nq phai tni va chi phi phai tra Cac khoan nq phai tra vi chi phi phai tra duqc ghi nhOn cho so tier' phai Ira trong tuong lai lien quan den hang hoa va djch vp da nhan dtroc. Chi phi phai tra duqc ghi nhan dva tran the tree tinh hqp 19 ve so lien phai tra.

Viec phan loci cac khoin phai tra la phai tra ngueri bin, chi phi phai tra va phai tra khic duqc thvc hien theo nguyen tic sau: • Phai tra ngubi bin phan tinh cac khoin phai tra mang tinh chit [Wong mai phai sinh tin giao

djch mua hang him, djch vu, al sin va ngueri bin la don vj dec kip vii Top doin.

• Chi phi phai tra phan inh the khoan phai tra cho hang h6a, djch vu da nhOn dupe tin ngtriri ban Mac di cung cAp cho nguiri mua nhung chua chi tra do chua co hem don hoc chua dit hO sa, tai lieu ke loin va the khoan phai tra cho ngueri lao dOng ve tien kg:mg nghi phep, cac khoan chi phi sin tidy, kinh doanh phai trich truarc.

• Phil tra khac phan inh cac khoin phai tra khong co tinh thuong mai, khong lien quan den giao djch mua, bin, cung cAp hang him djch vv.

Cac khoan no phai tra vi chi phi phai tra dirge phin loai ngin halt vi dai httn tren Bing can del ke tan hop nhat giaa Mon dO can cu theo ky hart con lai tal ngay kit that ky ke town.

18. Cac kholn du phOng phai tra Cic khoan dv phOng duce ghi nhOn khi Tip doin co nghia vu no hien tai (nghia vu phap 19 hoac nghia .vu lien del) do ket qua tin met sir kien di xly ra, viec thanh town nghia vu no nay co the se

din den sir giant sin ye nhOng loi ich kinh to vi gia trj cua nghia vu no do co the duct ink tinh met

each ding tin city.

Nau inh huerng cua thei gian la trong yeu, dv phOng se duct xac djnh bang each chiet khan so tin phai b6 ra trong tiring lai de thanh town nghia vu no v6i t9 le chiat khan truck thue vi phin inh

nhung danh gia trim thj trueng hien tai ye gia trj theri gian cua tien vi nhang rui ro cu th8caa khoan no d6. Khoan tang len curt se dv phemg do theri gian troi qua duce ghi nhOn la chi phi tai chinh.

Cac khoan do phOng phai tra cua TOp doin chi c6 der phong try cAp theU viec.

Khi ngueri lao dOng chant dirt hop dOng lao dung, Tap doan phai chi tra tro cAp thoi viec cho ngueri lao 'long lam viec thinnig xuyen tai TAp doan to dO 12 thing trer len del veri thei giao khong tham

gia dung bao thAt nghietp. Dv phong trey cap thoi viec duce trich lip veri mire bang 1/2 thang lucrng Ong phu cap luang (ncu co) binh quan cart sau thing lien ke gin nhat tinh den theft diem lOp Rio do tai chinh cho 01 narn lam viec.

Tang, giant set du do phOng trey cap then viec can phai trich lop tai ngay ket thite ky ke town duqc

ghi nhjn vio chi phi quilt 19 doanh nghiep.

BOn dn.)41 nonh nay k wa 11.0 ph4.1n hop :MA va phcis duqc eta cling vet Bdo cdo tat chinh hvp nisi: gn)a men dd 24

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, Khu ph6 3, phubng Tang Nhan Phu B, qutin 9, TP. He Chi Minh BAO CAO TAICHiNfl HOP NHAT GICTA NIEN DO 6 thing din cim !Min tai chinh ket auk ngiy 31 thing 12 am 2017 Ban thuyet minh Rio can tai chinh hqp nhat ghat niEn di} (tiep then)

19. Trill phieu thuirng Trai phieu thuong la trai phieu kheing c6 quyen chuyen &Ai thanh c8 phieu va trai phieu c6 the chuyen deithanh mOt Itrcing co phieu kh8ng xac djnh tai ngay dao han (do phv thueic vao gia trj thj trubng cite co phieu tai ngay dao han).

Gia trj ghi s6 cua trai phieu thtreing duqc phan anh tren to ser than bins trj gia trai phieu theo menh gia trir chiet khAu trai phieu cOng phv tr6i trai phieu.

Tap doan theo doi chiet khau va phv trOi cho tang loai trai phieu thuerng phat hanh va tinh hinh phin be timg khoim chiet khAu, phv trei khi xac djnh chi phi di vay tinh vao chi phi hoic von h6a theo timg ky, cy the: • Chiet khau trai phieu duqc phin b6 din do tinh vao chi phi di vay timg ky trong suet theri han

cim trai phieu. • Phu trei trai phieu dtme phin b6 din de giant till chi phi di vay timg ky trong sued thbi han cim

trai phieu.

Viec phin b6 khoitn chiet khau hoic phv tnji c6 the sir dung phuong phap lii suit thuc to hoic phuong phap dubng thing: • Theo ehtrcmg phap !Ai sat thvc te: Khoan chiet khau hoic phv trei phfirt be vio, ky duqc

firth bang chenh loch ea chi phi vay phai tra cho ky tra lai (ducre tinh bang gia trj ghi

s6 ky coa trai phieu nhan yeti ty le Jai thvc to tren thj trtrerng) seal s6 lien phai tra tong ky.

• Theo phuong phap duong thing: Khoan chiet khau hoic phv tn5i phan b6 Hau trong suet ky han caa trai phieu.

Chi phi Oat hanh trai phieu dove phan b6 din pha hqp vii ky Nut trai phieu theo phuong phap doling thing hoic phuong phap lai suit time to va ghi nhin vao chi phi tai chinh hoac von hiia.

20. Win chit s& hum Von gop can chit so' haw Wen g6p cua chit so heti duqc ghi nhin thco s6 vent thqc to di g6p cua cac ce dong cua TOng C8ng

tY•

Th#ng dir van cot phan 1 x

Thing du von co phan duet ghi 'thin theo se chenh tech giva gia phat hitnh va m'enh gia co ph• ieu

khi phat hanh Ian din hoar phat hanh b6 sung, chenh Itch gift gia tai phat hinh va gia trj so sfich cim co phieu quy va ciu phin von ctia trai phieu chuyen dei khi dao han. Chi phi true tiep lien quan

den vice phat hanh be) sung co phieu va phat hanh c6 phieu qu9 dime ghi giant thing du von c6

pan.

Co phieu guy Khi mua Iai co phieu do Tong C6ng ty phat hanh, khoim tien tra bao gem a cac chi phi lien quan den giao djch dupe ghi nhan la co phieu quy va duqc phan anh la met khoan giam trir trong vein chu sa hNt. Khi tai phat hanh, chEnh loch giaa gia tai phat hanh ve gia se sfich cim co phieu qu9 duqc ghi vao khoan mac "Thing du von ce phin".

21. Phan phai lqi nhuan Lqi nhuin sau thue thu nhip doanh nghiep duqc phan phei cho cac co don sau khi di trich lap cac quy theo Dieu I1 cua TOng Ceing ty tang nhu cac quy djnh can phip !Wit va di duqc Dai hei dong co dong phe duyet.

Ban dnlyit minh nay la mot bO phdot hop Marsh vo phdi &pc doc tong yen Bdo can gal chb'h hop nhtit giBtz nun do 25

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phutmg Tang Nhon Phu B, quan 9, TP. H8 CM Minh BAO CAO TA1 CHINN HOP NHAT GICIA N1EN DO 6 thing du cum nam Iii chinh kEt thac ngay 31 thing 12 nam 2017 Bin thuyit minh Bio cio tit chinh hqp nhtit gift ni8n d0 (dip then)

Viec phfin phei Iqi nhuan cho cac ce deing duqc can nhic den the khoan muc phi tien to nam trong Igi nhuan sau thug chua phfin ph& c6 the anh Wong den lining tien IA khi Wing chi an ce tut nhu Iii do (firth gifi lai tai sin mang di gap vein, do danh gia lai cac khoan awe tien te, cac cong cu tai chinh va dc khan muc phi tien to khac.

Ca tut duple ghi nhan la nq phai tra khi duqc Doi hei (Icing di &mg phe duyet.

22. Ghi nhan doanh thu vi thu nhap Doanh thu ban hhng hod, thank phdm Doanh thu ban hang hoa, thanh pham duqc ghi nhan }chi dens then them min cite dieu kien sau:

• To? doan di chuyen giao phin Ion thi ro va lqi ich gin lien vii quyen ser heru hang h6a, sin pham cho ngtriei mua.

• Tap doan da kheing con nim.gia quyen quan 19 hang hoa, san phim nhu ngutri se huu hang

h6a, san pham hose quyen kiem sofit hang has, sin pham.

• Doanh thu duqc xac djnh tucmg dOi chic chin. Khi hqp dig quy djnh ngtrtri mua duqc quyen tra Iii hang h6a, san phalli di mua then nhang dieu Men cu the, doanh thu chi duqc ghi nhan khi nhung dieu kien cu th8 d6 Bong con tan tat va ngtreri mua kh8ng duqc quyen tra lai hang h6a, sin pham (Uir awing hqp Ichach hang co quyen tra Iii hang Wm, san pham duari hinh auk del Iii de lay hang h6a, dich vu khfic).

• Tap doin di di hoac se thu duqc lqi ich kinh to tit giao djch bin hang.

• Xfic djnh dtrqc chi phi lien quan den giao djch ban hang.

Doanh thu cung dip filch vy Doanh thu cung cap djch vu duqc ghi nhan khi ding thin th6a min cac dieu kien sau:

• Doanh thu duqc xac djnh Wang del chic chin. Khi hop ding quy djnh ngueri mua dirge quyen tra lai djch AI di mua thee nhang dieu kien cu the, doanh thu chi duqc ghi nhan khi nhung dieu kien ell the 46 Ichong con tan tai va nguei mua khong duet quyen tra loi dich vu di cung

.4 cap. • Tap dofin di di hoac se thu duqc lqi ich kinh to tir giao djch cung cap djch vu de.

• Xfic djnh duqc phan citing viec di hoan thanh vao then diem bio cio. to' • XS° djnh dove chi phi phfit sinh cho giao djch va chi phi de hob thenh giao djch cung cap dich ....--

vu d6. Col N at

Truing hqp djch vu dupe Uwe hien trong nhitu Icy thi doanh thu duec ghi nhan trong ky dirge can TOE

cu do ket qui phin tong viec di holm thanh vao ngay kat Utile ky ke win. A -__ Ititi . .

Doanh thu ban bat ding san --:=

Doanh thu ban bat dOng sin ma Tap doan di la chi dau tu dirge ghi nhan khi thea min eking thin

tat d the dieu kien sau: • Bat dOng sin di holm thanh toan be va bin giao cho ngtrei mua, Tap damn di di chuyen giao

rfii ro va lqi ich gin lien vii quyen so hem bit dOng sin cho ngueri mua.

• Tap doin di kh8ng con nam giG quyen quan 19 bAt dOng san nhu ngutri ser hOu bat Ong san hoc quyen kilm salt bat dOng san.

• Doanh thu dirge xac djnh Wang dei chic chin.

• Tap doan di di thu dirge hoac se thu dirge lqi ich kinh to tit giao dich ban bat Ong sin.

• Xic djnh duqc chi phi lien quan den giao dich ban bat dOng sin.

4;

Ph

Bin Atoll mink Wry Id mot 14 phdn App Sank va pat thew dot clang Wit Ildo afo Nt chfrsh hop nal gift ran MS 26

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Khu ph6 3, phubng Tang Nhan PhO 13, (plan 9, TP.116 Chi Minh 13A0 CAO TAIC111N11 flop NIIAT GIUA NIEN DO 6 thang dtru dm nom tai chinh ket thirc ngay 31 thang 12 narn 2017 Ban thuyer mirth Ilao cao al chink Imp nhert giba nien de (tiep theo)

Trubmg hop khach hang co quyen heti thien not that cna bit Ong sin WI Top doan di time hien viec hoan thien noi that cita bit don# sin then dung thiet ke, maul ma, yeu cAu tha khach hang then

mot hem Ong Wm thien not that bat Ong san rieng thi doanh thu dirge ghi nhOn khi hoin thank, ban giao phin )(ay the) cho khach hang.

Doanh Mu cho thui tai san hoar dOng Doanh thu cho thud tai sin boat Ong dime ghi nhOn then phuang phap duerng thing trong suOt thin gian cho thud. Tien cho thud nhOn trtthe tha nhieu k9 dirge phan 1,6 vao doanh thu phu hqp vii thin gian cho thud.

Tii,n hii Tien Iii dirge ghi nhOn Iron co so thin gian vi Iii suit thtrc te tirng k9.

s••• 01'

Co tar vet 10 nh win thew chia JGC Co tire va Igi nhuim dupe chia dirge ghi nhOn khi Top doan eta duct quyen nhOn es& tire hoac Igi 6 F nhuan to viec gop von. Co tire duct nhOn bang co phieu chi dupe then cliii so Itrgng co phieu tang

them, khOng ghi nhOn gia tri co phieu nhOn dupe.ON

23. Cic khoin giam trir doanh thu Cac khoan giam trir dearth thu bao gem chi& khau thuang mai, hang bin bj tri lai phut sinh ciing k9 tieu thy sin phim, hang h6a, djch vu dirge dieu chinh giam doanh thu caa k9 phut sinh.

Tnrimg hop sin phim, hang hoa, djch vu di tieu thu tin the k9 trtr6c, den k9 nay min phut sinh chi& khau thuong mai, tra loi thi dirge ghi giam doanh thu then nguyen tar::

• Neu khoan chi& khAti thucrng mai, tra lai phut sinh tnr6c thai diem pilot hanh Rio can tai chinh hop nhAt giiYa nien der: ghi giam doanh thu trait 13ao cao tai chinh hop nhAt gitia nien do cua k9

nay.

• Neu khoan chi& khau thircrng mai, tra lai phut sinh sau th&i diem phitt hanh Sao cao tai chinh hap Alit giffa nien do: ghi giam doanh thu tin Bao cao tai chinh hop nhAt gitia nien do cua k9

Sall.

24. Chi phi di vay Chi phi di vay bao dim Iii tien vay va the chi phi khac phut sinh lien quan true tiep den the khoin

vay.

Chi phi di vay duce ghi nhOn vao chi phi khi phut sinh. Truant; hop chi phi di vay lien quan nix tie!) den vide detu to xity Ming hoac san xuat tai sin de dang can co mot thin gian du dui Wen 12 thing) de co the dui vao sir dung then muc dich djnh tnrirc hoac ban thi chi phi di vay nay dirge

tinh via gia trj curt tai sin d6. D6i vii khoan vay clang phut vu viec xfiy dung tai sin co djnh, bit Ong sin dill tu, Iai vay dirge von h6a ke ca khi thbi gian xtly dung dueri 12 thing. Cac khoitn thu

nhOp phut sinh tir viec to tam thin the khaki vay dirge ghi giam nguyen gia tai sin c6 lien

quan.

D6i vii the khoan von vay chung trong do có sir dung cho muc dich diu to icily dung hoac sin xuAt tai san di dang thi chi phi di vay von hoa dirge xac djnh then t9 le von hoa doi yin chi phi lily ke binh quan gia quyen phut sinh cho viec din to )(ay dung co ban hoac san xuAt tai sin do. Ty le yen

hoa dugc tinh then tS, le Iii suit binh quin gia quyen ctia the khoan vay chua tra trong nim/k9, ngooi tru cac khoan vay rieng biet phut vtr cho muc dich hinh thanh mot tai sin co the.

Bein rhuyit mush nay M m(51 66 pluPi hop thank va phdi thaw dpc ding vbi Boo cdo 01 (NM hvp nhilt way Men AS 27

si

.G SY

Bit

'p

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, Khu phi 3, phubng Tang Nhon Phu B, quin 9, T1'. Hto Chi Minh BAO CAO TAI CHINE! HOP NHAT NIEN 6 thing du cda nam tai chfnh kit thtic ngay 31 thing 12 nam 2017 Bin thuyet mink Bio cio tai chfnh hqp nhht girth Min C10 (flip thco)

25. Ctic khoin chi phi Chi phi la nhung khoan lam giam Iqi ich kinh to ducc ghi nhan tgi then diem giao djch phat sink hoc khi cep kha nang Wang (lei chac chan se phat sinh trong tuang lai khong phan biet di chi tien hay chum.

Cac khoan chi phi va khoan doanh thu do n6 top ra phai duqc ghi nhap ding theri theo nguyen tic phi hqp. Trong throng hqp nguyen tilt phi hqp xung det viii nguyen tint than tong, chi phi duce ghi nhan can ca vao ban chAt va quy djnh cua cac chain muc ke toan de dam bao phan anh giao djch met each trung thuc, hqp I.

26. Thue thu ni4p doanh nghiep Chi phi thue thu nhap doanh nghiep bao g6m thue thu nhap hien hanh va thue thu nhap hoth Igi.

Thue` thu nhep hien hinds

Thue thu nhap hien hanh la khoan thue duqc tinh dtra tren thu nhap tinh thue. Thu nhap tinh thue chenh tech so vii lqi nhuth ke toan la do diet' chinh cac khoan chenh lech tom Wei giUa thue va ke toan, cac chi phi khong duqc tra ding nhtr dieu chinh cac khoan thu nhap kitting phai chju thue va cac khoan to duqc chuyen.

Thu"' thu nhep hoan lei

Thue thu nhap hoan Igi la khoth thue thu nhap doanh nghiep se phai nep hoac se duqc hog) Igi do chenh tech tom then giaa gia trj ghi s6 cua tail san va nq phai tra cho mud Bich lap Bao cao tai chinh va ca ser tinh thue thu nhap. Thue thu nhap hoan lai phai tra dtrqc ghi nhan cho tit ca cac khoan chenh lech tom then chju thue. Tai sin thug thu nhap hoan Igi chi duqc ghi nhan khi chic chin trong tuong lai se co Iqi nhuan tinh thue de sat dung nhang chenh lech tom thin duqc khiu tra nay.

Gil trj ghi s6 cua tai san thue thu nhap doanh np,hiep hoan lai duqc xem xet Ion vac) ngay kit that ky ke toan va se dupe ghi giam den mac dam brio chic than c6 du lqi nhuth tinh thue cho phep lqi ich caa met phin hoc toan be tat san thue thu nhap hoan lei duqc se dung. Cac tai san thue thu nhap doanh nghiep hoan Igi chum duqc ghi nhan trued day duqc xem xet Igi vao ngay kit that kt ke toan va duqc ghi nhan khi chic chin c6 du lqi nhuan tinh thue de c6 the sa dung cac tai san thue thu nhap hoan Igi chua ghi nhan nay.

Tai san thue thu nhap hoan Igi va thue thu nhap hoan lai phai tra duqc xac djnh theo thue suit du tinh a ap dung cho nam tai san dirge thu heii hay nq phai tra duqc thank toan clua yen cac mac thue suet c6 hieu Igc tgi ngay kit thud Ict ke toan. Thue thu nhap hoan Igi duqc ghi nhfut vao Bao cao kit qua hog ding kinh doanh va chi ghi twc tiep vao von chi se Mu khi khoan thue do lien quan den de khoin 'nue duqc ghi thing vao von ch6 set halt.

Tai sin thue thu nhap hoan Igi va thue thu nhap hoan Igi phai tra duqc ba tra khi:

• Tap down cb quyen hop phap duqc ba tra gala tai sin thue thu nhap hien hanh vii thue thu nhap hien hanh phai nop; va

• Cac tai san thue thu nhap hoan Igi va thue thu nhap hoan lai phai tit nay lien quan den thue thu nhap doanh nghiep duqc quan ly beri ding met ca quan thue:

136i vii ding met don vj chju thue; hoc TOp down dq djnh thanh toan thue thu nhap hien halal phat tra va Lai sin thue thu nhap hien hanh tren ca so thuan hoOc thu hen tai sari ding then vhf vied thank loan nq phai tra trong tirrif Ict Wang lai khi cac khoin trong yeu cart thug thu nhap hoth Ioi phai tra hthc tai san thue thu nhap hoan Igi duce thanh tan hoc thu h8i.

weo,

CING

NAN

3 PH

its

TY ih H.

TUY

san thuyit mink rya mdt by pktn hop thanh vd phdd ditix dpc cuing.* Bdo cdo tai chltsh hop WI SW° nibleM

28

TONG GONG TY Co PHAN PHONG PHU Dja chi: 48 Ting Nhan Phu, Khu ph6 3, phuong Tang Nhan Phu B. quin 9, TP. lid Chi Minh BAO CAO TM ClliNli 110P NHAT GICA NIEN DO 6 thing dau cOa nam tai chinh kit thfic ngay 31 thing 12 nim 2017 Bin thuyit minh 8:10 can tie chinh hop n hit gi0-2 nien dq (nip the())

27. Ben liZn quan Cac ben dtroc col la lien quan nett met ben c6 kha !tang kiem soat hoac c6 anh huang ding ke del vai ben kia trong vice ra quyet djnh cac chinh sach tai chinh va hoot ding. Clic ben ciing tree xcm la ben lien quan neu ding chju str kiem soar chung hay chju Anil litrOng ding kt chung.

Trong vice xcm xet mei quan hg ciia the ben lien quan, ban chat caa mei quan hi duce chit trong nhieu hon hinh thirc phapl5i.

28. Bao coo thco b¢ phan Be phan thco link vtrc kinh doanh la met phAn ct5 the xic djnh rieng biet thin gia vao qua trinh sin ?win ho0c sung cap sin phim, djch vtt va c6 raj ro va Ica ich kinh to khic vbi cac b¢ phan kinh

doanh khic.

Be phan thco khu svc.dja la met phin c6 the xac djnh rieng biet them gia vao qua trinh sin xuat

hoac cung cap sin pham, djch vp trong pharn vi mot mOi truerng kinh to cy the lea c6 rui ro vi 19i ich kinh to khic veri cac be phan kinh doanh trong cac mei tnrang kinh t4

ThOng tin he phAin duct lap va trinh bay phit hop yeti chinh sach ke loan ap dung cho vice lap va trinh bay Rao cao tai chinh hap nhat gia nien do ctia Tap doan.

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNII BAY TRONG BANG CAN DOI

KE TOAN H91' NHAT GlifA NIEN DO

Titn va cac khoin twang thrang tien S6 cu6iM SO dAu !tam

Tien mat 2.927.746.086 1.786.297.518

Tien girl ngan hang 30.937.328.766 82.989.060.995

Cac khoan twang &rang titn (lien gin ngan hang co 4 han g6c kh6ng qua 03 thing) 3.740.000.000 8.800.000.000

COng 37.605.074.852 93.575.358.513

2. Clic khoin dAu tit tii chinh Cac khoan dAu to tai chinh cua Tap doan bao gem dau to nim gi0 den ngay dao han, dAu to vac, cong ty con, dau to vao cong ty lien doanh, lien ket va dau to gop von vao don vj khic. Thong tin ye tic khoan dau to tai chinh cua Tap doan nhu sau:

2a. Dau tit nam gift den ngay deo han Khoan lien gUi ce ky han tren 03 thing den 01 ram tai cac ngan hang.

2b. Dan tit vao tong ty con Khocin dein to Op von vao cOng ty con dadc s& citing de cam c o, thi clap. bao kinh Khoin dAu to vac) c6 phieu Goa mot se. Gong ty con yeti gii trj ghi se la 164.402.739.353 VND &roc clang de dam bao cho khoan trai phieu phat hanh tai Ngan hang TMCP DAu to va Phat trien Viet

Nam (xcm thuyet minh se V.24b).

Cam kit gdp win Theo cac ditu khoan trong cam ket g6p vim vi viic think lap Cling ty Ce phAn Dan Its Khanh Phi], Tap damn cam ket s8 g6p 20.000.000.000 VND, twang ducmg 58,82% trong king von dieu I¢ dm

tong ty nay veri se lien la 34.000.000.000 VND. Tai ngity ket [hoc ky ke toan, Tap doan da gop

4.362.000.000 VND.

Be, duoit sloth nay la weds bra plain Imp dvinh rd phoi dupe doe clang vdn Sao So Ms chinh hvp shit gray Flan id

29

TifiNG CoNG TY CO PHAN PHONG PHU Dja chi: 48 Ting Nhcm Kim ph6 3, phtrang Tang Nhan B, quOn 9, 1?. 116 Chi Minh

BAO CAO TA1 HOP NI1AT G1OA NIEN DO

6 thang dAu tha nAm tai chfnh thac ngay 31 thang 12 nam 2017

Ban thin et minh Bao tii chinh hop nhit Min d*(tiep theo)

2c. "Mu ur vim) cling ty doanh, lien ket SO cuOi ky

141 nhuin phat sinh sau ngiy

Gli Sic ur CAng rit

SA diu nim 141 nhuin phit sinh sau ngiy

diu ging

COng ty TN1111 Coats Phong 85.253.638.578 220.523.102.872 305.776.741.450 85.253.638.578 148.468.495.966 233.722.134.544

Cemg c6 phin Diu tu Phat uien Phong Ph6 50.632.741.945 1.022.202.385 51.654.944.330 50.632.741.945 1 009.687.413 51.642.429.358

Cang ty phin Diu tu Phit trien Nha va DO thj HUD Sal Gan 10.000.000.000 349.133.747 10.349.133.747 10.000.000.000 1 395.247.976 11.395.247.976

C6ng ty a phial May Da Lot 6.769.616.000 (1.995.789.771) 4.773.826.229 6.769.616.000 (1 597.562.463) 5.172.053.537

Cong ty TN1111 Xiy dtmg Phong fXrc (1) 12.171.270.094 1.068.558.023 13.239.828.117 12.171 270.094 1.096.354.287 13.267.624.381 211

0:mg ty phin Phit tritn Nhi Phong Daewon Thu Dix 144.586.200.608 (546.686.530) 144.039.514.078 144.586.200.608 (545.656.5%) 144.040.544.012

CAng ty CS phin F)au tu Phat triin Phong Ph(' Lang 03 7.299.200.000 (537.649.660) 6.761.550340 7.299.200.000 (537.649.660) 6.761.550.340

C6ng ty co phin tiEn Thuang mai va Diu tu Phong 8.654.516.237 4.180.733.327 12.835.249.564 8.469.800 129 4.651.405.279 13.121.205.408

Cting ty CS phin May Gia Ph& (a) 5.200.000.000 (5.200.000.000) 5.200.000.000 (5.200.000.000)

Cons ty CS phiri Diu tu Phong Vin 18.944.120.000 (1.062.095.746) 17.882.024.253 18.944.120.000 (992.839.076) 17.951.280.924

349.511.303.462 217.801.508.647 567.312.812.108 349.326.587354 147.747.483.126 497.074.070.480 COT

Ngay 05 thing 5 nim 2015, TOng C6ng ty di k5, Hop dOng chuyen nhuong loan b6 phan viin Op trong COng ty TNHH Xay dung Phong Dtic, va thirc hien viec chuyen nIumng vao thing 7 nim 2017.

Ngly 11 thing 7 narn 2017, T6ng COng ty di 4 va tien hanh chuyen nhucmg toan be. c6 pith dm

COng ty CO pith May Gia Phix.

co

dr

Gia tri phan so

C6ng ty .1}11111 Coats Phong Ph6

hau mkt Top doan cac cong ty lien doanh, lien ket nhu sau: ca bk.

Gli tri pialn so' G6p Plan Ili hoac nhuin dusre Cie khoin Gii trj phin so.

htru dist nim trong ky 14 trong ky chla front Id! kith hum Si ky

233.722.134.544 • 150.147.606.906 (77.374.000.000) (719.000.000) 305.776.741.450

Ceng ty phin Diu tit That triEn Phong Ph6 51.642.429.358 12.514.972 - 51.654.944.330

COng ty CS phial Diu tu Ph& Nhi va Do thi HUD Sai Con ang ty plan May

11.395.247.976 (296.941.388) (700.000.000) (49.172.841) 10.349.133.747

Da Litt 5.172.053.537 6.609.952 (423.101.710) 18.264.450 4.773.826.229

Ong ty TNI1H Xiy dung Phong 13.267.624.381 (27.796.264) 13.239.828.117

Ong ty CS phin Phit Mtn Nha Phong Phtl Daewoo MU DUc 144.040.544.012 (1.029.934) - 144.039.514.078

(1)

Thin thxnai t moth noy Mot 60 plhIn hop thanh vd plsch duoc doc clingy 'vs &Jo cdo tdr chinh hop nhth gnlo min do 30

TONG CONG TY Ca PHAN PHONG PHU Dia chi: 48 Tang Nhan Pht), Khu ph6 3, phuang Tang Nhan Phi B, quip 9, TP. H6 Chi Minh BAO CAO TAt CHINH HOP NHAT GIOA NIEN DO 6 thing diu c0a nom iii chInh k6t thou nghy 31 thing 12 Mm 2017

Bin thuytt minb Bio eio Iii chink hop nbit ilea Min di (tiip theo)

Cling Diu

Gil alphin si has din aim

Gip via Snag kt

Pan lii bait Ii trong kt

Ci tut, too nhuin (brae Cie kboia

chin trong kt Writ Cif trj plain a

bfa tail kt

ty nr Phit trimPhong Phi Ling Co 6.761.550.340 - 6.761.550.340

Cling ty C6 phin X0c tiln Throng 1110i vi Diu to Phong Plui 13.121.205.408 184.716.108 360.673.692 - (831.345.644) 12.835.249.564

Cong ty C6 phin May Gia Phic Cong ty C6 phin Diu to Phong Vin 17.951.280.924 - (69.256.671) I 17.882.024.253

COng 497.074.070.480 184.716.108 150.132.381.265 (78.497.101.710) (1.581.254.033) 567.312.812.108

This kink hoot elong cita arc cong ty lien doanh, lien kit Cic cons ty lien doanh, lien kat ding hoot ding kinh doanh binh thuong, khOng cc!) thay d6i Ian so yeti nim twee.

Giao djch vet cdc cong ty lien doanh, lien kat Cic giao djch trong yEu gala Tip doin vtii cic cong ty lien doanh, lien ket nhu sau:

Ley 14 ti eau aim den anti 14, nay Nim nay Num trunc

COng ry TNIM Coats Phong Phit Bin Minh phim 139.228.512.081 148.372.345.354

Thu lqi nhuon dupe chia 77.374.000.000 3.952.594.667

Cung cAp djch vu 8.039.912.914 7.879.108.560

Mua nguyen lieu 38.524.222.800 51.447.110.400

Cons ty Cd plain Dau tte Phdt Irian Phong Phu Bin nguyen vet lieu vi think phem 13.646.537.078 25.768.044.103

Cung cep djch vu 389.266.480 392.420.400

Tin den truck mua hang hba djch 45.000.000.000

Lai cho vay 3.130.545.833 3.147.841.666 ti" I

Lqi nhuorTh tom ting te hqp &mg hqp tic kinh TAU doanh 12.795.694.444 36.846.527.777 Ito Phii thu tan time dit 8.930.563.354

Mua nguyen vat lieu 49.378.044.857 23.440.893.740 ;4\1\

Lai phut vi pham hqp d8ng 1.923.125.000 3.017.260.000 .cati

Gong ty GI phdn Mit Min Mu vel do thj HUD Sill Um C6 tec duqc chin 700.000.000 700.000.000

Cong ty d phdn May Di Lot C8 Mc dugs chia 423.101.710 634.652.566

Cong ty Cd phdn Ph& &lin nhd Phong Phti Datwon Thti Dire Bin hing vi cung cAp djch vu 248.981.280 129.653.520

Lai vay phii thu 121.923.612 122.597.222

Cling ty Cd phdn Xite lien Mon ntoi vet Diu tit Phong Pita Mua Wing vi nhin cung cap djch vu 8.464.929.497 8.652.346.804

Bin Ming 18.999.735.905 17.749.411.473

Bcin tharyit mirth noly soult b() plgIn hop theoth Sphdt dupe doc ding vol ado 440 all chink hop &di Ohl Sin d4 31

TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu ph8 3, phutmg Tang Nhcrn Phi] B, quart 9, TP.116 Chl Minh

BAO CAO TAI 0111411 HOP NIIAT GIO.A NIEN DO

6 thing diu cua nam tai chfnh ket tit& ngay 31 thing 12 ram 2017 Bin thuylt minh Rio cao tie chlnh hqp nhAt giera Men dl} (tiep then)

Dv phong cho ccic khodn dein tn veto cong ty lien kit Top doan du phOng ten thAt cac khan dAu tu vao cons ty lien k& da kS, hqp deng chuyen nhuctig.

Tinh hinh bien deng du pining cho cac khoin dau tu g6p yen vao cong ty lien ket nhu sau: KS, nay KS, Mitt

Se dAu nam Trick lop du phOng be sung

Si; cu6i ky

27.163.926.631 27.163.926.631

27.163.926.631 27.163.926.631

2d. Ddu to gap van veto don vj khdc s6 cued ky

Gil gat Dupitting

S6 diu nam

CIA gat Du phOng so'

iNcc 05ng ty CO Olin Nguyen phi liCu 1>tt may BM?) An 13.027.052.451 13.027.052.451

Ong ty CO phin Dtt may Lien Phuong) 32.288.540.334 32.288.540.334 c6 p

Ong ty CO phin Diu tu Phat trien Gia Djnh 12.533.634.095 - 12.533.634.095 HOW C0ng ty CS phin Det may Gin Dinh Phong Phu 5.852.355.319 (5.072.915.464) 5.852.355.319 (412.689.374) • roe C6ng ty C6 phin Len Vitt Nam 1.337.103.882 - 1.337.103.882

Ong ty Ca phin Sin xuit Kinh doanh Nguyen lieu del may Vitt Nam 11.282.879.453 (1.724.881.609) 11.282.879.453 (1.724.881.609)

Ceing ty CS phin Sii Gem Bach Gil 2.984.184.383 (707.891.473) 2.984.184.383 (340.239.134)

Cong ty CA phin Thucrng mai Dich Thuan Phu 12.018.427.562 (1.368.427.562) 12.018.427.562 (1.368.427.562)

C6ng ty CA phin Ihrng Phu 1.813.677.769 - 1.813.677.769

COng ty CA [thin Phat trien 1)6 thj Dtt may Nam Dinh 7.500.000.000 - 7.500.000.000 (63.840.180)

Ong ty CA phin B6ng Tay Nguyen 266.915.000 266.915.000

CON; ty CA phin Phu& 1-.0c 3.216.754.481 • 3.216.754.481

Cong ty CO phin Qu6e to Phong Phu

Cbng ty CA phin Phat Men Nita vet Del thj

14.093.555.470 - 14.093.555.470 ,a44

HUD Nha Trang 10.000.000.000 - 10.000.000.000

ging 128.215.080.199 (8.874.116.108) 128.215.080.199 (3.910.077.858) ONI

NNIE

Gid try hop lY Top doan chua xac djnh gia trj hqp 1Y cea cac khoan dau tu do chua c6 Meng din cu the ve viec xac djnh gia tri hqp

Dlr phong cho ccic khoan ddu to rip von vao don vt khac- Tinh hinh bien deng du phong cho cac khoin (tau tu g6p vein van dcm vj khac nhu sau:

Se dAu nam 3.910.077.858 3.569.838.726

Trich lop du phong be sung 4.964.038.250 340.239.132

So cuoi ky 8.874.116.108 3.910.077.858

Khocin (tau tu gap van veto don vi khdc duvcc sit dong de cam ca, the chap, boo lanh Tap doan cla thing toan be khoan dAu tu vao ce phieu cua Cong ty Co phAn Phat trien Nha vi DO thj !IUD Nha Trang de dam bao cho khoan vay tai Ngan hang TMCP Quin del - Chi nhanh Khanh Ilea (xcm thuyet minh so V.24).

if• T I

Kt' nay KS, truth

32 Bin thuNit moth Thai la mat 06 phfrs hop akinh pistil diem doe sing what° (do tat chink hoy nhtr pact min .115

TeiNG CoNG TY C6 PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phuOing Tang Nhon Phu B, quan 9, TP. H6 Chi Minh BAO CAO TAI CHINI1 HOP NIIAT GlaA NIEN DO 6 thing diu ale ntlm tali chinh kit dole nth, 31 thing 12 nam 2017 Bin thuyet mInh Bio eio til chinh hop nhil gifts nien di) (tiep theo)

3. Phil thu ngin kin cua khich king SO cu6i ky St diu nim

rat%

\Cal%

kic n IAN

• Fes

Pluil Mu the bin lien quan CEng ty TNHH Coats Phong Phu ang ty Co phin Diu to Ph& trien Phong Phu CEng ty C6 phin Phit trien NM Phong Phu Daewon Thy Dirc CEng ty C6 phin Xuc tien Throng mgi vi Diu tu Phong Phu CEng ty c6 phis May Gia Mac Phdi thu cite Mich king khdc CEng ty 11411H 1TG - Phong Phu CEng ty TNHH Thuong mai Nttit !Chang Cic khich king khic

231.787.896.121 85.479.993.814 60.574.061.425

68.141.231.132

13.624.877.334 3.967.732.416

400.070.231.281 110.629.753.768

9.131.233.364 280.309.244.149

213.859.465.698 83.849.547.695 49.096.825.798

67.867.351.724

10.266.070.298

2.779.670.183 540.048.302.163 110.629.753.768 77.737.998.287

351.680.550.108

COng 631.858.127.402 753.907.767.861

Cic Ong ty trong Tip doin the chip quyen del nq to tic hqp ding xult khliu, trong ntrac veil gin trj tren s8 sick ke loin Ii 164.605.911.542 VND de dim bio cho khoin vay ct5a Ngin king TMCP CEng throng Viet Nam (xem thuyet minh s6 V.24).

4. Tri truck cho ngireri bin ngin hpn S6 cu6i ky St dim nim

7Yd mate cho Sc bin lien quan 105.546.314.637 135.572.092.137

CEng ty C8 pill Diu tir Phit trien Phong Phu 102.937.399.901 132.963.177.401

CEng ty TNI1H )(Ay dung Phong Dirc 2.608.914.736 2.608.914.736

Trotter& cho wed Mn khdc 61.918.226.372 64.088.155.615

Picanol N.V Cic nha cung cap khic 61.918.226.372

28.117.221.876 35.970.933.739

p4eft 181s.

gong 167.464.541.009 199.660.247.752 ; TY

IA Tit 5. Phil thu vi cho vay ogle hgn/dii bun

.0 Ph& thu vi cho vay ngin hgn

cu6i ky S6 din nim • 6̀

Phai thu cdc ben Hen quan 165.800.000.000 169.300.000.000

CEng ty Ce. phin Diu hr Phit trien Phong Phu 163.300.000.000 166.800.000.000

Ceng ty Co phin Phit mien NM Phong Phu Deawon This Dirc 2.500.000.000 2.500.000.000

Ph& thu cdc td chic vi ci nhiin khdc 6.500.000.000

Con ty C6 phin Det may Lien Phuang 6.500.000.000

COng 165.800.000.000 175.800.000.000

5& Ph& Mu vi cho vay ddl hpn S6 cusSi ky St diu aim

Ging ty C6 phin Thuang mai Dich vu Thuin Phu 4.800.000.000 4.800.000.000

Cin b0 tong nhin viEn 1.872.000.000 1.980.000.000

COng 6.672.000.000 6.780.000.000

Id hop thOnh vd drupe doc ding vd. Edo cdo id' 'Minh hop nal giQa Min 410 33 Ban anvil mink ndy n* Hpldn ph&

TONG CONG TY Ca PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phtreng Tang Nhon Phd B, twin 9, TP. H6 CM Minh BAO CAO TAI CHINH HOP NHAT GID'A MEN DO 6 thing dku cda dim tAi chlnh kit thdc ngiy 31 thing 12 nim 2017 Bin thuyit minh Bio ciao tii chlnh hqp nhit Oda nien d4 (ap the())

6. Phii thu ngin hyn/dii ban khic 6a. Ph& thu ngdn hqn khdc

So cuoi ky

Gil ttj Dv phong

S6 diu nifm

Glib trj Dv phiong

Phdl thu cdc bin lien quasi 188.281.009.354 (7.649.146.264) 230.854.612397 (7.649.146.264)

Ong ty TNHH Coats Phong Phd - C6 tdc, 191 nhu$n duqc this 74.600.000.000

COng ty C6 pan iAu to Phit trien Phong Phd - Lcri nhu$n dv in hqp tic kinh doanh bong Mai 84.619.188.890 - 71.823.494.446

COng ty C6 phin Diu to Phit thin Phong Phd - Phil thu tien Iii cho vay 76.883.931.455 (7.192.390.137) 68.444.124.800 (7.192.390.137)

Cong ty C6 pan Diu to Phit thin Phong Phd - Phil thu tin phit vi ptgun hop dbng 9.814.968333 7.891.843.333

COng ty C6 phan Dtiu to Phit thin Phong Phd - Phil thu tibn cho thug dal 15.918.588.440 6.988.025.086

COng ty C6 pan Phit thin NM Phong Phd Dacwon Thti Dut - Phil thu tiEn lai vay 1.044.332.236 (456.756.127) 922.408.624 (456.756.127)

C6ng ty C6 phin Kee tiro Thuong mai vi Diu to Phong Phd - C6 tut duqc chin 184.716.108

Phdl thu cdc t6 chikc vd cd nhdn khdc 103.607.377.121 (4.542.551.090) 120.905.162.980 (4.542.551.090)

Phil thu chuyen nhucmg du in dau to 38.655.996.716 43.655.996.716

Phil thu chb rctl ly 15.500.718.763

C6 nit vi loi nbuen duoc Chia 1.000.000.000

Phil thu 18i cho vay, 6.118.816.619 10.180.226.541

Phil thu khoin 1mg try& cho Ban quip ly dv in khu kinh ti Chin Mly - Ling C6 19.000.000.000 19.000.000.000

Tam Ong 22.654.410.358 18.369.530.226

Cac khoin kj, qup ngin han 411.232.913 28.232.913

khoin phii thu ngin him kit& 16.766.920 515 (4.542.551.090) 13.170.457.821 (4.542.551.090)

C0ng 291.848.386.475 (12.191.697.354) 351.759.775377 (12.191.697354)

6b. Ph& thu ddi hgn khdc S41 cu6i ky SS diu nam

Gil tri Dv pilling Gil tri

Dv plaitog

Phil thu din hop tic kinh doanh 415.827.400.052 - 401.868.488.835

atc khoin IcS, guy tit hart 45.698.831.242 - 45.626.212.402

COng 461.526.231.294 - 447.494.701.237

34 Bd. &mph moth Mb. Id m& bd phdn hop thdrth %HAM duce doe ding vbl Bdo odd Wt Mirth hop nut S min 41

TING CONG TY CO PHAN PHONG P140 Dia chi: 48 Tang Nhcm Phu, Khu ph6 3, phutmg Tang Nhon Phu B, quirt 9, TP. H6 Chi Minh BAO CAO TAI CHINH HOP NHAT GICrA N1EN DO 6 thing du Wa nam tii chinh kit thfic ngly 31 thing 12 clam 2017 Bin navy& minh Biro cfo iii chfnh hop Olt gitla thin 60 (dip thco)

7. Nq xiu S6 cat kt

Gil trj ce Gii g6c

lei thu hid Cong ty TNHH 1TG - Phong Phtl 110.629.753.768 Cling ty TNHH TAI Tin 3.242.551.090 Gong ty CS phAn Diu to vi Xly dyng Giao th6ng Hong Limb 1.300.000.000 Cong ty CS phi' Det may Hapaco Hii Meng - Phil thu thin bin hing 787338.760 Phii thu atc t6 chttc vi ci nhin khic 7.844.630.775

ging 123.804.474.393

Tinh hinh Bien dOng du phemg nq phni thu vi cho vay lthe del nhu sau: Kt niy

S6 dAu tam 121.741.445.696 Trich lop/(Hoin nhep) du phong b6 sung

(66.822.831)

S6 cad Ict

121.674.622.865

8. fling tot kho SS cal kj,

Gig g6c Dv pilling S6 dila ohm

Gin Ow Dq phang

Fling mua dang di tthn throng 138.806.974

Nguyen lieu, vet lieu 170.883.945.135 (7.453.969365) 125.724.124.862 (7.771.060.073)

Cong cu, dung cv 467.912.876 - 836.264.274

Chi phi sin xuet, kinh doanh db dang 363.404.096.395 351.831.740.072 (134.577.605)

Thinh phhm 357.715.340.318 (19.115.107.319) 253.723.580.545 (19.435.833.549)

fling boa 223.741.106 320.130.465 (13.613.077)

Hang giri di bin 20.123.553.210 - 20.416.609.160

COog 912.818.589.040 (26.569.076.684) 752.991.256352 (27355.084304)

Hang tan kho cu6i k5' ctia cic cong ty trong Tip doin co gii trj ghi so Iii 367.778.096.895 VND di dupe dung the chip, cim GO de dim bio cho citc khoin vay vi nq cita Ngin hitng TMCP COng thurmg Viet Nam vi Ngin hkng TMCP Quin dOi — Chi nhinh 1C.hinh H6a (xem thuyit minh so V.24).

Tinh hinh Men dOng dg pheong gthm gii hang ten kho nhu sau: Kt mly Kt (mot

S6 diu trim 27.355.084.304 20.401.244.375

Trich lep (Hoin nhep) du phang b6 sung (40.938.995) 3.185.957.602

xa Is, hing tin kho (745.068.625)

Guam do thoei vOn - (1.276.399.107)

S6 cu6i lit 26.569.076.684 22.310.802.870

Bin davit mirthnaym stoti bol ph* hop thank wf park &Ix doc cans "di sdoceo Jai chink hop nut gran tandd 35

SA au aim Cif trj c6

Gil g6c thi Chu hei

110.629.753.768 3.242.551.090

1.300.000.000

787.538.760

2.129.851.528 8.062.873.445 2.281.271.367 2.129.851.528 124.022.717.063 2.281.271.367

1Ct truire 32.502.460.134

98.555.914 32.601.016.048

(cc

TONG CoNG TY co PHAN PRONG PHIL Dia chi: 48 Ting Nhcrn Phi, Khu phi 3, phuemg Ting Nhcrn Phu B, quilt 9, TP. Hi Chi Minh BAO CAO TAI CHINH HOP NHAT GICIA NIEN DO 6 thing du cia rift tai chinh kit thnc nghy 31 thing 12 nim 2017 Ban thuyit minh Bin min [iii chinh hqp nhit gifts Men dO (dip then)

9.

9a. Chi phi nit truly ngin han/dii ban

Chi phi tri trwerc ngrin hen SO astir kir SO dAu trim

Cong cu, dung CV 3.549.291.971 341.786.197

Chi phi (tong phut 715.987.246 67.111.291

Chi phi sira china 814.134.256 481.240.201

Chi phi quang cAo 641.545.457

Chi phi thud van phang, nha xuemg, may mac 1.463.554.250 1.022.200.000

Cac chi phi tra trut ngin tum khac 945.627.294 508.849.577

Cling 8.130.140.474 2.421.187.266

9b. Chi phi trcir antic dli ban So cuoi ky SO dau tram

Cong cu, dung cy 11.297.148.653 7.573.251.877

Chi phi sira chUa 7.750.414.496 3.287.423.234

Chi phi thud 2.165.500.000 2.378.500.000

Tien thud dat 4.895.869.438 5.136.649.900

Cie chi phi tra fru& dai han khic 801.766.462 849.452.224

COng 26.910.699.049 19.225.277.235

10. Tii sin co dinh ham hinh Bing tang, giam tai sin c6 dinh but hinh xem Phu luc 01 dinh kim.

M6t s6 tai sin co djnh how hinh ea gia tri can lai theo so sach la 473.197.344.260 VND di dtrqc

the chip, cam of) de dim bio cho cic khoin vay cua ck ngfin hing (xem thuyet minh se V.24).

Ngoii ra, toxin ba ding trinh xay dung gin lien veri (fat hinh thinh trong Mang lai cua du an Nhi may sin xuit khan bang Quing Phl tai Ninh Thuk vi toxin bei he thong may mac, thief bj thuk

du in duqc the chip de dim bio khoin vay cua Cong ty tai Ngan hang TMCP Ngoai thuang Viet

Nam — Chi nhanh Ninh Thuan (xem thuyet mirth so V.24).

11. TM sin co dinh thud Iii chinh Nguyen gia Gil tri hao min Gil tri con lai

SO dau nim 67.063.327.205 15.741.084.970 51.322.242.235

Ket chuyen sang tai sin ce djnh (41.489.143.522) (11.159.724.381)

Khau hao trong ky 3.001.939.415

SO cutoi ky 25.574.183.683 7.583.300.004 17.990.883.679

Sau khi ket thic theri han thug hoic thanh toxin town ba so tien thue truac han vi ncu Top doan di

time hien day vu cua minh theo nhang them thuin da neu trong hqp dOng thug tai chinh, ben cho thud cam ket se ban lai cic tai sin thue nay cho Tap doin vii gii tvcmg tnmg (danh nghia).

Poi

CO :Cm N M TO

A

,sw •

Bon ditok minh nay M ntOt 86 phOn hop MOJA M dupe doe ding veil Bdo cdo 01 chink hop nal &Ma nibs dO 36

TONG CONG TY Co PHAN PHONG PHIL DM chi: 48 Tang Nhon Phu, Khu phb 3, phutmg Tang Nhan PhS B, quill 9, TP. H6 Chi Minh BAO CAO TAI CHFNH HQP WHAT GI0'A MIEN DO 6 thing au cis nam tai chinh kit thoc ngay 31 thing 12 nam 2017 Bin thuyet minh Bio tio til chinh hqp nhit gin' nien 60 (dip then)

12. TM sin co djnh v6 hinh

Nguyen gil

Chiron trinh phan Quyin sir dung dit mem may fink CEng

S6 dim aim 3.273.749.880 309.000.000 3.582.749.880

Mua trong ky 21.703.000 21.703.000

Thanh 19, nhuong ban (76.000.000) (76.000.000)

S6 alit ky 3.295.452.880 233.000.000 3.528.452380

Trong do: Di khan hao hit nhung yin con sir dung

Gil trj hao mon

158.000.000 158.000.000

Stec

ce S6 diu nam 270.111.101 270.111.101

Khali hao trong Icy 16.666.662 16.666.662

Thanh 19, nlurtmg ban (76.000.000) (76.000.000)

S6 cuiii ky 210.777.763 210.777.763

Gil trj con Itti SA dlu nAm 3.273.749.880 38.888.899 3.312.638.779

So mai ky 3.295.452.880 22.222.237 3.317.675.117

Trong do: Tam then !thong sir dung Dang chr6 thanh l9

13. Bit ding sin diu to Nguyen gii Gil tai hao mon Gil tai con 1#i

s6 diu aim 14.476.010.625 603.167.115 13.872.843.510

KhAu hat) trong ky 241.266.846

S6 cutd Icy 14.476.010.625 844.433.961 13.631376.664

Theo quy djnh tpi Chuln muc KE toin Viet Nam s6 05 "Bit dOng sin dau tu", gil trj hqp 19 cia bit ding sin diu to tii ngay kit thim ky ke Man can phai ducrc trinh bay. Tuy nhien, Tip doin hien thus xlc djnh dirge gin trj hop 19 can clic bat deng sin du to do chin co dieu kien di thvc hien.

Bit ding sin du to tali ngay kit Mac ky ki tan la catc can he thuOc cluing cu Nhan Phu dang cho

thug.

14. Chi phi sly

Mua sim tai sin co djnh Xtly dung co bin d6 dang Sim chta Ion tai sin c6 djnh CQng

dpng ca bin dir dang

Chi phi Oat S6 din aim slob trong kt

Kit chuyin vio tii sin co dint' Kit chuyin

trong lit giAm kink S6 cool

7.184.250.135

396.825.494.593

5.413.781.016

127.785.141.379

154.487.793.648

556.403.140

(65.041.994.575) (676.299.654)

(44.630.242.328) (5.181.732.270)

- (5.970.184.156)

69.251.097.285

501.501.313.643

409.423.525.744 282.829338.167 (109.672.236.903) (11.828116.080) 570.752.410.928

37 Ben thslyit ninh Gayle e ,d1 NI phi*. bop thanln a $41 door ike ding i Bdo cdo go (AIM App nhdt OS man 64

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhon Phis, Khu ph6 3, phutmg Ting Nhan Phis' B, quin 9. TP. H6 CM Minh

BAO CAO TAI CHINH HOP NHAT GICTA NlEN DO 6 thing diu cua lam tai chInh kit that ngiy 31 thing 12 aim 2017 Bin thuyit minh Rio cio tli ch1nh hap nbit gifra Dien 6$ (flip thee)

Toin be chi phi xiy dung co bin der clang di duqc the chip, cirn co de dim bio cho tic khoin vay cua tic ngin hang (xem thuyit minh s6 V.24).

Ting chi phi di vay dtrqc yin hoe vio chi phi xiy dung co bin do clang trong kt li 7.167.350.439 VND.

15. Tai sin thug thu nhip hoin Igi I5a. Tai san thud th n nhap hada lei dd ghl nItOn

TM sin thug thu nhip Ivi lien quan den tic khoin chenh tech turn thbi dvqc khiu trir. Chi bet phit sinh trong ky nhu sau:

Kfr nay

SO diu nim Ghi nhan vio kit qui kinh doanh S6 cu6i Icy

78.728.071 (46.218.806)

171.165.692 (46.218.818)

COX PHA

16 P 32.509165 124.946.874

Thug suit thug thu nhap doanh nghiep sir dv.ng de xic djnh gii trj tin sin thug thu 1114p twin Igi ti

20%.

I5b. Tal an thud thu nklp ban lai chin duo ghi Top doin chins ghi nh$n tin sin thug thu nhip

altOn hoin Igi cho nhQng khoin sau:

S6 cu6i io s6 eau nim

Chenh tech tern choir dupe khiu trir 3.748.376.279 1.613.888.665

Cifc chi ph! phai era 3.748.376.279 1.613.888.665

U t(nh thue (I) 121.502.370.621 111.009.314.632 125.250.746.900 112.623.203.297 Cing

Theo Luot flue thu nhip doanh nghiep hien hinh, khoin 113 cast bit Icy nim tinh thug nio ducrc chuyin sang bil MI vio thu nhop trong alai gian tbi da khing qui 05 nim ke tir nim tiep sau nim phit sinh 16 vi chenh Itch tom the( c6 the dugs khiu trir Idling bj gig( hen ve then gian. Tii sin thug thu nh$p hoin lei {thing dupe ghi nhan cho Meng khoin nay vi it co kith ning c6 thu nhim chju time trong Wong lai de sir dung nhOng Iqi ich do.

TY N 401 MAI to vie

% 440 Kt trmit

16. 141 thi slung mai

r'en g S a rdil u nim SO cut Ict

SO di plain bb SO diu nim Phin bb trong kt s6 cu6i to

Gii trj con lei SO diu nim SO call Irk

61.306.069.300

61306.069300

20.597.815.928 2.800.447.675

23.398.263.603

40.708.253.371

37.907.805.697

sae soli auk rey ta bad** 1/411 Meth va Plat Mx doc &mg vert &Jo cdo chasb hop Ala pea Sao do 38

TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Ting Nhan Phti, Khu ph8 3, phutmg Tang Nhan Phu B, quen 9, TP. H6 CM Minh BAO CAO TAI CHINH HOP NHAT GHTA MEN DO 6 thing diu cua Mint tai chtnh ket [hoc ngiy 31 thing 12 Om 2017 Bin thuyet minh Bin coo tai chtnh hqp nhilt gi0a nien 00 (tiep theo)

17. Phil tri ngtred bin ngin han/did han I7a. Phdi trd ngtriti Mn ngdn hqn

SO cuti ky So ditt nitro

Phdi trd ctic ben lien quan 41.170.059.324 38.885.935.615

tong ty TNHH Coats Phong Phu tong tyCo phAn Xuc tiEn Thtrcmg mai va Diu tu

32.935.417.692 32.876.284.653

Phong PhO 8.234.641.632 6.009.650.962

Phdi tra ceic nhd cung cap khdc 197.283.879.942 254.437.691.591

C8ng ty TNHH San xuAt Thucrng mai Thanh Vinh 1.192.771.647 60.231.869.609

Cac nha cung cap Ithic 196.091.108.295 194.205.821.982

Ciing 238.453.939.266 293.323.627.206

17b. Phdi trd nguiri bdn ddi Isqn Phai to Century Tokyo Leasing Corporation ve Wen mua tai san co djnh.

I 7c. Nq qud kin churl thanh man Tip (loan khong co nq phai tra ngu&i ban qua han chua thanh loan.

18. Ngtrid mua WA tien trut ngin han SO co& 10 SO (du nam

Ong ty TNHH San xuAt Kinh doanh Nguyen lieu det may Viet Nam 9.962.577.900 9.962.577.900

Beauty Garage Inc 2.984.206.423

Cite khach hang khac 13.535.888.058 9.303.621.297

ging 23.498.465.958 22.250.405.620

19. Thue vi cie khoin Oil M:m Nhi attire Chi tiet ye thud va cac khoan phai nOp NM nu& dirge trinh bay 6 Phu luc 02 dinh kern. ..)

-* T.

Thui gia :4 gia tang 1 *

Cac cong ty tong Tip doan Op thus gia trj gia tang theo phtrcmg phap khiu lit. Thue suit thus gia y

trj gia tang nhu sau: S..'

Djch vu cho thug, kinh doanh sqi, xa, det: 10%

Djch vu sir dung nuec, kinh doanh bong phe phim: 05%

Thug xuat, nhdp khau ate cong ty trong Tip doan ke khai va nep theo thong bito elm Hai quan.

Thu, thu nhdp doanh nghidp Cac cong ty tong Tip doan duct htrang thc uu dai ye thug thu nhip doanh nghiep nhu sau:

• Theo Clay chang nhin clAu tu s6 472022001118 ngay 15 thing 5 nam 2014 do Ban quan 19 Khu cong nghiep D6ng Nai cap, Cong ty TNHH Linen Supply Services nop thug thu nhip doanh nghiep vii thug suit theo Luit thus thu nhip doanh nriep hien hanh, duqc mien thug tong 02 nam va giam 50% so thug phai Op tong 04 nam tiep theo Ice tlY nitro diu lien co thu

nhip chju thug.

Ban ilniyit mini, nay Id mot 14 pikin hOP shank va phal duvc efpc ding red Brio can tal chink hpp nkit ghla nitn 39

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phuo-ng Tang Nhern Phu B, quan 9, 77. H8 Chi Minh BAO CAO TAI aiiNB HOP NIIAT GICA N1EN DQ 6 tilting dau cUa nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Bin thuyet minh Bin coo tits chinh hqp nha't giou ilia CIO (tip thee)

• Theo Gitty chting nhin tru dai diu to s6 43121000136 ngay 26 than§ 4 nam 2011 dm Uy ban nhan din tinh Ninh Thuin cap cho cong ty co du in tai dja ban co dicu kien kinh to xi hen die biet kh6 khiin va Ging yin so 979/CT-TTHT ngay 25 thing 3 Minn 2014 dm Cue thud tinh Ninh "Thuin vd vied hueing din tru dal thug thu nhip doanh nghiep, Cong ty CO phin Det may Quail& Phil duric huang thud suit tru dal 10% trong 15 :Am (tir nam 2012 den 2026), mien thud.

04 nam Bit !tam 2013 dCii nam 2016) va giant 50% se thud phili npp trong 9 ram tiep thee (tir flint 2017 den nam 2025).

'Nu nhip lir cac heat (Jong khac phai nOp thud thu nhip doanh nghiep voi thud suit 20%.

Chi tilt thud thu nhip doanh nghiep phai nOp trong ky nhu sau: Lily ke tir dAu nim den cued ky nay

Nam nay Nam truirc

COng ty Co phin Det Deng Nam 568.921.104 179.245.919

Cong ty CO phin DO may Nha Trang 394.632.721 558.959.653

Cong ty CO phin DO may Quing Phu 269.434.445

Thue thu nhkip doanh nghiep phii nqp 1132.988.270 738.205.572

Viec xic djnh thud thu nhip doanh nghiep phai nOp cua cac cong ty trong Tip damn ducrc can dr via cac quy djnh hien hanh ve thud. Tuy nhian, nhang quy djnh nay thay del thco tirng thbi ky va cac quy djnh ve thud den veri nhieu loci giao djch khac nhau co thd ducre giai thich thco nhieu cach khac nhau. Do viy se thud dtroc trinh bay tier% Liao cao tai chinh hop nhAt giaa nien dO co thd se

thay den khi co quan thud kiem tra.

Thug MI nguyen Cac ding ty trong Tip don phai nUp thud tai nguyen cho heat dung kiln' that nut ngim.

Tibt ilia dIll Cac Gong ty trong Tip doan phai nOp tien thue dit thee dicing bao dm co quan thud.

Thud` nha alit Cac cling ty trong Tip damn phai nOp thud nha dit duvc nOp thee thong bao dm co quan thud.

Gic log! thud kluic Cac cong ty trong Tip doan ke khai vi nqp thee quy djnh.

20. Phil tri ngtrifii lao Ong Cic khoan tidn limn& pha cap, tidn thuemg,.. con phai tra cho cong nhfin vien.

Chi phi phai tra ngin hen SO cutil kj, SO (tau ram

Phiii Era the bin lien quaff 316.221.912 Tip doan net may Viet Nam - lii thud tai sin phai tra 316.221.912

Pluii ini se 14 chat va ca nhfin kluic 5.598.272.641 3.807.284.597

On phi liii vity 952.331.919 1.054.552.357

Chi phi boa hang 1.074.142.681 1.483.888.743

Lai mua hang tra chim 491.106.774 328.162.456

Cie chi phi phai Ira ngin han khac 3.080.691.267 940.681.041

ging 5.914.494.553 3.807.284.597

Ban bloods Bluth !sly let •Idt bd phOn levy chinh phai dwc doc clang von lido ctio Sal chi/J, hop nhit vuu men so 40

21.

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhcm Phu, Khu ph6 3, phutrng Tang Nhan Phil B, quin 9, TP. H6 CM Minh BAO CAO TAI CHINN HOP NHAT GraA NIEN DO 6 tilting du cua nam tai chfnhEt auk ngay 31 thing 12 nam 2017 Bin thuyit minh Bio cio tai chInh hqp nhlt gifa mien dO (ti6p thco)

22. Doanh thu chug thyc hien ngan han/dai !Inn

22a. Doanh thu chua they hign ngdn han Doanh thu tuong img yeti gia trj hang h6a, djch vg, s6 phiti chiet khan cho khitch hang trong chucmg trinh khich hang truyen th6ng.

22b. Doanh thu chua that hien doi hen Doanh thu chua thuc hien lien quan den khoan tra vatic dqt 01 tien thue nhit may caa Cans ty INH1-1 Coats Phong Phu trong khoing thoi gian 15 nam tir ngay 01 thing 7 nam 2016 den ngay 30 thing 6 nam 2031.

23. Phai tra ngin han/dii han khdc

23a. Phdi tra ngtfut hgn khdc SO cuoi let SO dau nam

Ph& are cdc ben lien quan 32.140.133.200 8.689.777.904

Tap doin Det may Viet Nam - Phil tra tien Ili vay 3.494.855.414 2.489.777.904

Tap &an Det may Viet Nam - Phai tra lien c6 tire 22.445.277.786 -

Cong ty Co pith Dau to Phat trien Phong Phu - Tien chuyen nhucmg c6 lath nhan trink 5.000.000.000 5.000.000.000

Cling ty Co phan Dau to Ph& Sri Phong Phu — Tien mugs phiti tra 1.200.000.000 1.200.000.000

Phdi tra cdc tot chthr va ca nh4n khdc 51.686.466.233 22.104.121.125

Kinh phi cling doin, bao hiem xa hei, bao hiem y to va bao Went that nghiep 9.962.560.087 4.574.672.919

Lai vay phiti tra 14.661.594.093 14.885.491.314

Co tirc phai tra 23.986.197.089 963.092.165

Nhan ks, qu9, Icy cuqc ngitn han 40.000.000 29.500.000

Cac khan Ira ngAn hart Bac phai 3.036.114.964 1.651.364.727

Cong 83.826.599.433 30.793.899.029 00' --- co

23b. Phiii tra did kin khdc NMI

S6 cuOi Ict SO din nam i TO)

du to tai chink Nhan ting try& (Iv an va nhan g6p von hqp tac A

6.826.000.000 6.826.000.000

- Cong ty Cd pluin Del may Lien Phurmg 5.226.000.000 5.226.000.000 -z--

- Win g6p vdn cua cdc td chdc, ca nhan khdc 1.600.000.000 1.600.000.000

MO it-9 din han khdc qu9 6.727.500.000 6.727.500.000

ging 13.553.500.000 13.553.500.000

23c. Nfl qua km chua thanh todn Tap dean kheing co nq phiti tra khdc qua hgn chua thanh toin.

Bein &toil mink My la mbt 1)0 ph& hop thank vd phbi dupe Boo chug vbi Bdo nho lei chink hop nil& gaol+, hien db 41

TONG CONG TY cos PHAN PHONG PHU Dja chi: 48 Tang Nhan PhU, Khu phi 3, phuang Tang Nhan Phu B, qu$n 9, TP. HiS Chi Minh BAO CAO TAI CHINH NCR NHAT GIUA NIEN DO 6 thing diu cUa nam tai chinh kit thic ngiy 31 thing 12 nam 2017 Bin thuyit minh Bio cio thi chinh him) nhit gifts Men dis (tiip thco)

24. Vay vi nq thus tit chinh nth' haniditi ban 24a. Vay va no thud tai chinh ngtin hpn

S6 cuoi ky Se dais ram

Voy va no thud tai chink ngan hgn phai trek Sc ben Bin quan 20.000.000.000 26.500.000.000

TOp doan Det may Viet Nam (4 20.000.000.000 26.500.000.000

Vay va no thud tai chink ngan han phi! tra cat hi chat viz cif nhan khac 1.373.964.537.345 1.137.431.859.086

Vay ngin han ngfin hang (ii) 1.352.198.969.303 1.109.674.620.193

Ngan hang TMCP Ddu to viz Phcit tridn Viet Nam 198.790.052.215 195.279.479.089

Ngan hang TNIII1 MTV HSBC (Viet Nam) 99.323.371.301 119.919.780.348

Ngiin hang TMCP Cling throng Viet Nam 231.496.824.963 245.036.124.211

Ngiin hang TMCP Ngoat thztong Viet Nam 745.967.938.753 423.133.389.300

Argon hang TMCP Viet Nam Thwang Tin 4.721.670.000

Ngiin hang TMCP Sai Gan - Ha NO 13.940.345.489 50.484.619.123

Nglin hang TMCP Quoin dal — Chi nhanh Khanh Haa 29.385.356.260 24.385.015.966

Ngiin hang TMCP Qudc td 33.295.080.322 36.023.596.917

Ngan himg TMCP An Binh 10.690.945.239

Vay ngiln hart to chin khac ("4 6.396.000.000 6396.000.000

Cling ty Co phim Quac td Phong Phzi 6.396.000.000 6.396.000.000

Vay dai hart den hart tra (xem thuyet minh s8 V.24b) 11.650.004.585 16.277.215.175

No thus tai chinh den han tra (xem thuyet minh V.24b) se 3.719.563.457 5.084.023.718

COng 1.393.964.537.345 1.163.931.859.086

TOp doan co khi nang tra dirge cac khoan vay va nq thus tai chinh non han.

Khofin vay TOp doan det may Viet Nam de b6 sung von Iuu dong phtic vu sin xuAt kinh doanh.

Khoan vay nay ;cluing c6 tai sin dim bao.

Cac khoin vay ngan han cis clic ngan hang de be sung von hru Ong va phat hanh thu bio Binh. Trong do, so du ng vay cia Cong ty CO phfin Da may Nha Trang Lai cic ngan hang ngay 30 thing

6 nam 2017 la 319.948.531.578 VND dtrgc dim bao bang vast the chap mOt so tai sin nhu sau:

• Hang ton kho luan chuyen elm C6ng ty Co phan Det may Nha Trang bao gOm cac thanh pham

va cfic vat tu, phu lieu; tai sin cO djnh ham hinh la 2 nha may &nth ong tu &Ong murata va 6 xe

8 to; va gia tri co phieu C6ng ty Co phart Phat trien NM va DO thj HUD Nha Trang thutjc so hay COng ty Co phin Det May Nha Trang (xem thuyet minh se, V.2d, V.8 vi s6 V.10).

• May m6c thiet bj Nhi may Sgi 1, Sgi 2, NM may May 4 va 9 xe 0 to (xem thuyet minh s6

V.10). • Quyen sir him tai sin gin lien yeti dit Lai 12 Nguyen Gia Thieu, TP. Nha Trang, firth Khanh

Hera vi Km 1.447 Km 1447 Queic 10 1A, xa Vinh Phuang, TP. Nha Trang, tinh Khinh (xem thuyet minh s6 V.14).

• Clic khoin phai thu co gia trj tOi thieu 60.000.000.000 VND (item thuyet minh so V.3).

Chi tiet se phat sinh ve cac khoin vay vi nq thug tai chinh ngin htm trong kt dugc trirth bay er Phu

Itic 03 dlnh kern.

Ben thuyit moth ndy M mdt 64phQn boy thank td phdi Chide doe sung v61 &do cdo MI chbth km Mit gam nun d4 42

+1G I

c6 I

TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhon Phu, Khu phi 3, phubng Tang Nhcn Phu B, qu3n 9, TP. Fai Chi Minh

BAO CAO TAI CIIINI I 110P NI1AT GICA NIEN DO 6 thing dau cua nam chinh kat iliac ngay 31 thing 12 nam 2017 Ban thuyat minh Ban can tai chinh hqp nhat girra Men 0(t4 theo)

24b. ray va tur thue tie charts dai halt S6 edit ky sti dAu nam

Vay va tur Mite tai chinh did hgn phai Ira ben lien quint 526.345.837.668 521.193.160.628

Tap doan DO may Viet Nam 6) 526.345.837.668 521.193.160.628

Vay va nq:hue tai chinh dai hgn ph& tra the to char va cd nhan Muir 1.048.713.057.137 996.905.498.721

Vay dai halt ngfin hang 438.000.675.537 380.604.541.008

Ngcin hit lig TMCP DIM tir vrr Phca trial vie: Nam BO 3.080.000.000 3.080.000.000

Ngein hang 7W1111 MTV 11SBC (Viet Nam) 18.293.351.565

Ngdn hang TMCP Ngoqi tinning Viet Nam (' 390.710.008.537 307.526.567.058

Ngan hang TMCP An Binh" 650.667.000 744.000.000

Ngtin hang TMCP Viet Nam 77nrong Tin (' 43.560.000.000 45.514.689.265

Ngiin hang TMCP Sai Gem - No Not 5.445.933.120

Vay dhi hon cac t8 chtic khic 148.478.617.775 148.774.806.053

Cling ty Co phein 841 dung son Thing Lqi" 32.000.000.000 32.000.000.000

Chuhine Investment Limited (`') 70.331.598.080 70.331.598.080

Ilirose Shokai Co., Ltd's) 41.197.019.695 40.413.207.973

Qup bao ve mai twang A") 4.950.000.000 6.030.000.000

Vay dal ban cac ca nhan (") 144.135.515.156 145.224.759.054

No thue tai chinh (") 4.098.248.669 8.301.392.606

Gang ty 7N1111 MTV cho time tai chinh Ngtin hang 'IMO Ngogi tinning Viet Nam 3.641.397.081 7.844.139.743

Clang ty TNIIII Cho thue tai chinh Quac to Viet Nam 456.851.588 457.252.863

'Frei phieu thuang dai ban (‘) 314.000.000.000 314.000.000.000

COng 1.575.058.894.805 1.518.098.659.349

la)

Tkip doan c0 kith tiring tra ducyc the khoan vay vi nq thue tai chinh dai ban.

Khoin vay Tap dein Det may Viet Nam de Lai du true tai chinh, tra nq cho the khoan nq dai han

cint cac to chirc tin dung thco cac not dung Tap doin Det may Viet Nam da cam ket vii Ngan hang

Phat then Chau A (ADB) va BO Tii chinh. Khoan vay &roc dam bao bang vier the chap mot se tai

salt e6 djnh (xcm thuyet minh V.10).

Khoan vay Ngin hang TMCP Dau to va Phat then Viet Nam de dati tu quy hooch Nha may may 2 va Nha may may 4 vii Jai suit xac dinh trong timg hqp dong tin dung cu the thco cite do 131 suet

cua ngan hang trong timg tiled k'. Thai hen vay 48 thing tir ke ngay giai ngin dAu lien. Khoan vay nay dttqc darn bao bang viec the chap bang the chap bang tai san hinh thinh tir von vay, may rink thiet bj, cling cu dung cu thuOc Nha may may 4 - giai doan I va 02 xc 8 to (xcm thuyet minh s6

V.10).

Khoan vay Ngan hang TMCP Ngoai thucmg Viet Nam cho cac muc dish sir dung van vay nhu sau:

• Thanh toan the chi phi lien quan den vi'ec tu thtrc hien du an "Diu hr nha may dot vii

Dcnim Nha Trang" yen lai suet xac djnh trong tirng hqp ding tin dung cu the then the dO 131 suit cua ngfin hang trong ping th&i kY. S6 lien vay dupe hoin tra hang quy. Khoan vay nay throe dam bito bang vier the chap tai san hinh thank tit v6n vay (xcm thuyet minh s6 V.14).

'4600

ONG I

'HAN

6 PH

Ban shuyil moth nay la mot Do phdn hop thrhat la pith: &roc due rung yen BO° oio tin chinh hop nhdt wan min clO

43

TONG CoNG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phis, Khu phifs 3, phubng Tang Nhon Phu B, quer' 9, 17.1-16 CM Minh

BAO CAO TAI CHINH HOP NHAT GIC(A NIEN DO 6 thing (feu ale nam tai chinh kct thac ngily 31 thing 12 Mini 2017 Bin thuyet minh Bio cio tai chin!) hqp nhit gitra nien (titp theo)

• BO sung yen thanh loin tien Stop khan 15 may del kim phAng veri lai suit xac djnh trong tong hqp clang tin dung cu the theo the de lai suit curt nem hing trong tang then ky vi ducc dieu chinh 03 thing /lAn. Theri han vay 48 thing ke tir ngly gal ngin dau tien. Khoin vay nay duct

dim bio bang viec the chap Si sin hinh thinh tar von vay trj gii 235.500 USD Wang throng 5

ty VND (xem thuyit minh V.10).

• Hoin met phAn yen da thanh town mua 6 may det kim Iron vi 01 may nhuem veri Iii suAt xic djnh trong timg hop dong tin dung cu the theo the de lai suet cua ngfin hang trong tirng then ItY vi duqc dieu chinh 03 thing /An. Then hart vay 48 thing ke tir ngay giai ngan tien. Khoan

vay nay dtrqc dam bio bang viec the chap Si sin hinh thinh tir von vay tri gii 4.077.000.000

VND (xem thuyet minh se, V.10).

• Thanh loan chi phi thuc hien du an "Dan to nha may sin xuAt vii det kim" tai Km 1447 Quec

le IA, xi Vinh Phuang, TP. Nha Trang, tinh Khanh 1-16a veri lai suit li 3%/nam diSi vet khoin

vay bang USD vi 8%/nam dal veri khoin vay bing VND. Theri han vay 120 thing ke tir ngiy

giai ngan din tien, bao gem theri gian an han khong thu nq g6c 18 thing. 'Choir) vay nay dtrqc dim bio bang vies the chap town be tii sin hinh thinh trong tucmg lai thurk du in "DAu to nhi

may sin xuAt det kim" gem tom be may m6c vi toin be Si sin tell dat hinh thanh tir von vay

vi win to c6 thuec du in (xem thuyet minh so V.14).

• DAu to xay dung nha xuemg, van phong vi mua sim may mrk thiet bi thuerc du in Nha may sin xuAt khan bong Quang Phu tqi Ninh Than vol lai suit xic djnh trong Ping hqp deng tin dung cu the theo the do Iii suAt elm ngan hang trong timg uteri Icy. Thai han vay 120 thing ke

to ngiy giai ngan fien, Meti gian in han 12 Mang. SO tien vay duqc hoin, tra hang qui.

Khoin vay nay duct dam bao bang viec the chip town be cong trinh xily dung On lien veil dat

hinh thinh trong tuong lai ctia Nha may sin xuAt khan bong Quang Phu tqi Ninh Than vi town

be he thong may m6c, thiet bj thueic du in (xem thuyet minh so V.10 vi V.I4).

!await vay Ngfin hang TMCP An Binh de mua seat may tuck, thitt bj yen lai suit xic djnh trong tang hop ding tin dung cu the theo the de lai sat cua ngan hang trong tang thai kY. Thai han vay

la 36 thing to ke ng.iy gthi ngfin din tien. Khoin vay nay dtrqc dim bao bang viec the chap may

Ice xcr ngoai lai, xuAt xter Dire (xem thuyet minh so V.10).

Ithoin vay Ngan hang TMCP Viet Nam Thucmg Tin a: • DAu tin ma rung nhi xtrong vi mua he thong may mac thiet bj keo sqi PE yea lai suit xic djnh

trong timg hqp clang tin dung ail the theo the de lai suAt cUa ngfin hang trong tiing then kt. Se

lien vay dtrqc hoin tri hang thing. Khoin vay nay ducrc dim bio bing viec the chap town be

Si sin hinh thanh to du an (xem thuyet minh se V.10).

• De k9 quy dim bio that hien du in "Ithu nhi o - Trung tam thucrng mai vi sieu thj Deng Nam" yeti lai suit 6,5%/nam. Thai han vay den ngiy 01 thing 9 dun 2019.

Khoan vay dal ban cic ci nhan vi cat to chirc khac de phut vu hoot gong sin xuat kinh doanh. Ck

khoin vay nay 'thong co Si sin dim bio.

IChoin vay tin chap Hirose Shokai Co., Ltd a be sung win Itm deng. Thai han tra g6c bit thu tir

nam 2017 vi ket thac nam 2026. Trit Iai m6i nam met an, kt tra lai (tau tien via ram 2015. Thue nha thAu tit lai tien vay do ben cho vay chju vi duqc khau trir khi thanh town Ili vay.

Khoin vay Quy Rio ve Mai twang Viet Nam yeti s6 tien vay 12 tt VND de dau tv xiy dung he

thong xa 19 mak thii nhi may sin xuat khan b8ng Quang Phu, cong suAt 1.250m'/ngiy dem veri lai suit 5,4%/nam. Theri han vay 84 thing ke to ngiy gal ngan diu tien, theri gian an han 06 thing. So lien vay duqc hoar tri hing qui. Khoan vay nay duce dim bio bAng viec bio lanh cia ngfin

hang.

&al thuyit nay M mot bb pluin /Pp thank id phi' Lhmc (Mc ding voi Sho trio MI chink hop nal gh7a Wen 06 44

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TONG CONG TY Co PHAN PHONG PHO Dia chi: 48 Ting Nhon Phu, Khu phi 3, phutmg Tang Nhon Phu B, mien 9, TP. H6 CM Minh BAO CAO TA1CHINH HOP NHAT GlaA MEN DO 6 thing (Mu mks nim tai chinh kit thuc ngiy 31 thing 12 nim 2017 Bin thuyit minh Bio cio (Al chfah hqp Mutt gifts nun 110 (dip thco)

Nq thue tai chinh thue may m6c thiet bi.

Trai phieu thubng, menh gia 1.000.000.000 VND, duqc phat tub* cho Nein king TMCP Diu to va Phit trien V igt Nam di b6 sung v6n Itru ding va tai trq hoot dOng dim tu. Tai sin dam bio Ia cat khoen diu to vao c6 phieu cult mOt s6 ding ty con vii gia tri ghi s6 la 164.402.739.353 VND.

Ky han thanh min cat khoin vay va nq thue tai chinh dai han nhu sau: Ter 01 nam fret Tren 01 niim den

SiS cuoi ky Wing no. xu6ng 05 Sim Trill 05 nAm

Vay dii hen ngin hing 445.252.151.022 7.251.475.485 287.189294.375 150.811.381.162 a Vay dii han cic tit chirc khac 679.222.984.543 4.398.529.100 123.009.118.322 551.815.337.121 Vay did han clic anhan 144.135.515.156 144.135.515.156 li Nq thue tai chinh 7.817.812.126 3.719.563.457 4.098.248.669 Trai phieu thubng 314.000.000.000 314.000.000.000

C(ing 1.590.428.462.847 15.369.568.042 728.296.661.366 846.762.233.439

S6 din Dim Vay dii hen ogfin hing 392.062.998.683 11.458.457.675 353.754.668.797 26.849.872.211

Vay Mit hen cat t6 chat khic 674.786.724.181 4.818.757.500 645.282.278.950 24.685.687.731

Vay dii han Sc ca nhin 145.224.759.054 58.117.478.535 87.107.280.519

Nq thue tai chinh 13.385.416.324 5.084.023.718 8.301.392.606 phieu thubng 314.000.000.000 314.000.000.000

°jug 1.539.459.898.242 21.361.238.893 1379.455.818.888 138.642.840.461

Chi flit s6 petit sinh ve ctic khohn vay vi nq dug tai chinh dki han (tong lcY &cm trinh bity et Phv Ivc 03 dinh kern.

24c. Vay vd np Mai led chink qud han chin thanh todn Tip Join khong c6 tic khoan vay va nq thue tai chinh qua hen chua thanh town.

25. Dv pheng phii tra dki han Dq phong nq phai tni dai ban lien quan den dv phbng trq clip met viec lim. Chi ti4t phis sinh nhu sau: SIS diu nim S6 sir ding S6 cuti 14, 4.178.944.698

26. Qu9 khen thurfrng, phtic lqi

4.223.424.771 (44.480.073)

SA Mu nim

Ting do (rich lip tir Itti

Wash Qu9 khen thiremg 3.017.335.807 12.182.863.417

Qu9 PAtic 10 1.722.687.826 2.903.677.705 Qu9 thubng Ban quart ly, diet.' hinh 200.917.514 13.295.375.000

COng 4.940.941.147 28381.916.122

Ting CM guy (tong kltie lit Si mei Id,

- (7.608.659.273) 7.591.539.951 5.787.000 (1.019.286.000) 3.612.866.531

- - 13.496.292.514 5.787.000 (8.627.945.273) 24.700.698.996

Ban awyli ism nay ta mitt Mph& hop Wall to Oa am 410C deg "Of 860 ate BIaMhop nh&gfOa n8tndt 45

TONG CONG TY Co PHAN PHONG PHO Dja chi: 48 Ting Nhon Khu MuS 3, phubng Ting Nhcm Phi B, quin 9, TP. Ho CM Minh

BAO CAO TAICHiNH HOP NHAT DICTA NIEN DO 6 thing diu cis nim tie chinh ket this ngiy 31 thing 12 nim 2017 Bin thuyEt minb Bin cio til chlnh hgp flit gilts tan 00 (dip then)

27. yen chit so' hen

27a. Bdng 461 chilst ban d¢ng dia win chit so lulu Th8ng tin ve bien ding colt v6n chit sal hi-u duce trinh biy 6 Phu lye 04 dinh kim.

27b. Chi dit win gop aids clue sd hr u S4 cat lit S6 din nint

Top &In Det may Viet Nam 374.087.960.000 374.087.960.000

Clic cO (king khic 359.417.850.000 359.417.850.000

Cong 733.505.810.000 733305.810.000 A 0

Din ngiy 30 thing 6 nim 2017 tic co tong a gap dil v6n dieu le theo Gay chung nh#n ding ;EY ;41; TO

doanh nghiep li 733.505.810.000 VND. i

27c. CA phiiu P1

S6 cu6i kt SO diu nim •,.

S6 hrcmg cA phieu ding lqr phit hinh 73.350.581 73.350.581 -44i i

S6 Wong cA phieu di phit hinh 73.350.581 73.350.581

- Co philu phi 'hang 73.350.581 73.350.581

- C 4 philu Int ddi SS Itrung cb phieu duct mua loi - CO phitu phi thong - Co philu ins ddi S6 Wong c6 phieu dang Mu hinh 73.350.581 73.350.581

- Ca phi& phd thong 73.350.581 73.350.581

- Co philu ins ddi

Menh gii co phieu dang lim hinh: 10.000 VND. a 04 ..„......

27d. Phan phii Ifi Ideal& Col

Trong ky TOng Ceng ty di phin ph6i kri ithmin then Nghj quyet Dui MN cA deing thuemg nien nim )4+

2017 ngiy 12 thing 6 nim 2017 nhu sau: i Xi Ses tan (VND) A

• Chia c6 brut cho clic c6 d6ng (I8%/menh gii cet phieu) 132.031.045.746 -.._

• Trich Qu9 dAu to phit trien (8%) 18.643.308.000 ifki .

• Trich Quy then thiremg, phim loi (6%) 13.982.481.000 --..,

• Trich thuemg HOi deng quin trj, Ban kiem soil vi Ban dieu hinh (3%) 6.991.240.000

• Thiremg wet ke hoach (10% Loi nhuOn wig ke hooch) 5.304.135.000

28. Cie kboin myc ngoill Bing cis dili kt min how obit gifts Men dO

28a. Meson thui ngoll Tong s6 den time t6i thiEu trong wring lai ciut cic hop deng thug hog deng tii sin kheing the hily

ngang theo the then hp nhu sau:

S6 cuti Id, S6 din nim

Tir 01 Mm to xu6ng 3.003.455.091 4.008.781.149

Den 01 nim den 05 nim 6.065.519.000 3.041.070.000

Tren 05 nim ging 9.068.974.091 7.049.851.149

Tip doin ict cic hop ang thug kho vi nhi mrong dudri hinh Mire thug hog deng vai Mai ban thue

ter 03 din 05 nim.

Ban *mph moth nay to mat 14 plkin hop dath ve AM dove doe clog v61 ado Ma di chlith hop nhit gaga wen en 46

TONG CONG TY Co PHAN PHONG PHI) Dja chl: 48 Tang Nhan Phi, Khu ph6 3, phutmg Tang Nhon Phil 13, quirt 9, TP. H6 CM Minh BAO CAO TAI CHINN HQP NHAT G1OA NIEN EX) 6 thing diu cis nam tai chfnh kit auk ngiy 31 thing 12 nam 2017 Bin thuytt mirth Bio cio Uri chfnh hap nhit gilts Min CIO (tilp thco)

28b. Ngofd I cdc logi S6 cu6i kt S6 din atm

Dollar M9 (uso) 459.347,53

Euro (EUR) 2,86

Yen Nh>3t (JPY) 101.301,72

491.288,11 2,86

101.877,00

2k. Nct kha dbi eta xir fy

T$p doin di x6a s6 mOt s6 Moen rig Ichting cob khl rang thu h6i yeti s6 tin H 11.992.136.828 VND dilu dm la 11.992.136.828 VND).

VI. THONG TIN Bo SUNG CHO CAC ICHOAN MIX TRINH BAY TRONG BAO CAO !CET QUA HOST DQNG K1NH DOANH HQP NHAT GOYA NIEN DO

1. Doanh thu bin hang va cung cAp djch vy la. Ting doanh thu

Doanh thu ban hang h6a 281.716.168.621 Doanh thu bin thanh phAm 1.049.544.565.941 Doanh thu cung cAp djch vu 61.246.785.036 Doanh thu kinh doanh bit Ong sin du to Doanh thu khitc Ceng 1393.111.652.598 1.522.688.838.599

1 b. Doanh thu ban hang vii cung cap d(ch vg cho cdc bin Bin quint Ngoii giao djch bin hing vi cung cap djch vu cho cic cong ty lien doanh, lien kit dugc birth bay 6 thuyit minh 96 Vic, Tep doin chi phit sink giao djch bin hang vi cung cap djch W vet Top doin Det may Viet Nam vOi sA din Ii 306.691.100 VND (cung ky nim truetc li 167.908.780 VND).

Ley kg tfr deu nim den cuOl Ic nay Nam nay Mm truirc

256.075.355.999 1.172.687.523.827

83.490.068.219 9.845.217.554

604.133.000 590.673.000

.0446

G cam 3 NA

MO II

41.81:1140

2. Cic khoin giam trtY doanh thu

Chill khAu thucrng mai !tang bin bj tri COng

3. Gil vOn hang bin

ivATU4i 1,13y ke tfr din ram den cuii ky nay & C

Nam nay Nam Wink 737.403.148 370.071.808

".82101

50.456.775 1.107.474.956 50.456.775

Lthy ke fir dui nim din tit& Ick niy Nim nay Nam try&

Gil v6n cua king h6a di bin 273.121.433.258 226.249.774.159

Gil vOn cult think phAm di bin 908.921.945.071 1.020.651.847.877

Gil v6n c6a djch v6 di cung dip 46.377.294.815 36.267.287.784

Gil v6n cua thinh phAm bAt dOng sin di ban 8.329.792.429

Gil v6n khlc 509.352.792 449.842.598

Du pheing grim gil hang t6n kho (40.938.995) 3.185.957.600

flog 1.228.889.086.941 1.295.134.502.447

Ban thvyIt math nay to ,not b4 phdrr hop thoM Mx doe dons yen Bdo cdo Oa AGA Mop nag giaa nun do 47

62.350.957.223 1.999.802.490

2.446.951.716

4.964.038.250 1.217.847

71.762.967326

9.665.105.134 49.437.470 43.565.634

12.186.962.191 21.366.461.975 43.311.532.404

58.984.636.897 4.635.217.030

72.379.420

340.239.134 3.351.252.975

67.383.725.456

mei Ic9 niy Mm tram

9.910.275.788 191.877.994 51.265.638

12.338.540.743 23.731.875.715 46.223.835.878

LOy ki tir diu aim den Mm nay

TONG CONG TY Co PHAN PRONG PHO Dia chi: 48 Ting Nhan Phu, Khu ph6 3, phubng Tang Nhon Phu B, (min 9, TP. H6 CM Minh BAG CAO TAI CHINH HOP NIIAT GICIA NIEN DO 6 thing din ctUt tam tii chinh ket thic ngiy 31 thing 12 tam 2017 Bin thuytt minh Bbo cio til chinh hop nhdt gifts nien d0 (tiep thco)

4. Doanh thu hoot Ong tai chinh LOy Ice tfr diu am den cuei kir niy

Nim nay Nim twit

Lai den girl khemg k9 hon 136.612.039 270.522.600

Lii tien gui c6 k9 Nut 623.457.530 101.008.334

Lai tier' cho vay 6.312.014.889 6.284.027.029

C6 Sc, kit nhuin duqc chia 10.290.783.200 20.510.500.000

Lii chenh loch t9 gii phit sinh 3.318.189.826 4.421.961.788

Lai chenh tech gii do dinh gii Iasi cic khoin -pod

mvc tien to c6 g6c ngoai to Lai do thoii v6n

251.811.795 1.271.838.062 6.571.106.417 3 T1

Lai thanh 19 cic khoin data to ngin ban, dai hon 1.800.000 N

Doanh thu hoot dOng tii chinh kink 79.555.449 90.787.869 It

COng 21.012.424.728 39323.552.099

5. Chi phi Si chinh Lily ka tir din aim den en& Ict niy

Nim nay Nim tnritc

Chi phi Ili vay chenh tech 1 gii phit sinh

L8 chenh Iechty gii do dish gii lai cic khoin num tien to c6 g6c ngotti to L8 do nhuong bin chting khoin Dv phong t6n that du to Chi phi hoot dons tii chinh khic COng

6. Chi phi bin tang

Chi phi cho thin vien Chi phi nguyen lieu, vat lieu Chi phi khan hao tii sin c6 djnh Chi phi djch vo mua ngoii Chi phi khic ging

7. Chi phi quin 19 doanh nghiep Lily ke tur diu am din

Nim nay cu6i 14, niy

Nam truer

Chi phi cho thin vien Chi phi vat lieu quin 19 Chi phi d6 dung vin phi:mg Chi phi khan hao di sin c6 djnh Chi phi phin b6 kti the thvong moi Thue, phi vi le phi Dar pheng no phiii thu kW) dbi Cic chi phi khic COng

32.477.219.498 2.838.443.147

548.551.399 1.893.642.338 2.800.447.675 5.690.299.257

66.822.831 35.969.396.937

30.682.939.605 2.049.717.591

446.068.285 2.005.273.569

832.122.435 7.358.603.561

98.555.914 29.470.543.762

82.284.823.082

72.943.824.722

48 Ben anvil Padh nay la ihOl NIA* hOP than§ vd Phiti thspc doe am slot Ida at at chink hop nal VIM ni' dip

TONG LONG TY co PHAN PHONG PHU Dia chi: 48 Tang Ntion Phu, Khu pht 3, phutrng Ting Nhcrn Phi B, quen 9, TP. HI CM Minh BAO CAO TAI CHINH HOP NHAT GIGA NIEN DO 6 thing diu cua am tai chink kit thic ngiy 31 Mang 12 nim 2017 Bin thuyk minh Bic, cio tel ch(nh hcrp nhit giQa Dien d0 (dip thee)

8. Thu flip khic Lay 14 t& diu nam den cu6i kfr nay

Nam nay Nam twat

Ili thank 19, nhtrog bin si sin co djnh, bit Ong sin du us Tien vi pham hop Ming Tien bli thutng caa bio Mem Thu Map khic COng

5.272.156.367 1.923.125.000

12.500.000.000 31.876.382

3.624.190.211 3.017.260.000

386.263.963 7.027.714.174

19.727.157.749

9. Chi phi khic

Tian thug dat nip be. sung Tien phat vi pham hinh chink Thue bj phat, bj tasty thu Khan hao cic tii sin ciSdinti chua ding, !thong can dimg chlr thanh 19 Chi phi khic C(ing

Lay ke tir Mu nam den cad 14 nay Nam nay Nam fruit

15.870.075.901 1.790.051.304

12.000.000

86.644.336

382.815.3%

42.482.883

18.141.586.937

42.482.883

10. Lai tren cot; phieu 10a. Lai co' ban/suy earn tan cif phiiu

Lay ke tir din nam 66n cu6i It9 nay Nam nay Nam vitt

Lcri nhuin ke toin sau thus thu TNT doanh nghiep Trick qu9 khcn thireing, phitc lqi Trick tinging HOi Ming quin trj, Ban kiem sot vi Ban ditu hinh Thi lao Hoi ding quin trj vi Ban kiem soft

136.575.101.023 (5.099.869.778)

(2.457.625.354) (202.666.667)

222.175.918.493 (9.721.106.639)

_ •

Lai nhuin tinh Iii co bin/suy gum tren ce, phieu S6 !yang binh quin gia quyan via c6 phieu ph6 thong dang Itru hank trong k9

128.814.939.224

73.350.581

212.454.811.854

73.350.581

Lai co. bin/suy gMm tren c6 phieu 1.756 2.896

10b. Thong tin khic }Chong ce cic giao dick c6 phieu pile) thong hooc giao djch c6 phieu phi§ thong film nAng nio xiy ra tit ngiy ket thoc kt ke toin den ngiy tong 1,6 Bio cio Si chink hop nhit &an nien dO niy.

49 Blot doodis moth nd y d sec bd Odd hop AMA .dyhdl &roc doe clergy& Bdo cdo Ma dash hop Ishii gado Sin d4

TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, Khu ph6 3, phubng Tang Nhcm PM' B, quirt 9, TP. H6 CM Minh BAO CAO TAICIIEN11 HQP NHAT GIUA MEN DQ 6 thing du cOa nam tai chinh ket thitc ngay 31 thing 12 nam 2017 Ban thuyik nt in h Ban coo tai chlnh hqp nhit gifts nien (16 (titp thco)

VII. THONG TIN BO SUNG C110 CAC KHOAN MIX TRINH BAY TRONG BAO CAO Llal CHUYEN TIEN -4 HQP NHAT GIUA MEN DQ

Cic giao dich kheng bAng tan Trong k9 Tap down phai sinh cac giao djch kheng bang ben nhu sau:

- Thu Iai cho vay can trir vac) chi phi lai vay 3.597.761.094

- Thanh 19 tai son co djnh het hinh chuyen sang cling cu, dung co 161.900.000

- Gep von bang co titc phai thu 184.716.108

Tali ngAy ket thiic k9 ke loan, cic khoan tong no lien quan den tai sin c6 djnh cua Tap doan nhu sau:

So cudi kv 127.342.719.661

16.885.981.438 7.540.200.000

So dau nam 122.544.802.112 37.178.609.899 4.592.500.000

Mua tai sin co djnh bang each nhan nq phai tra Tra trust mua tai sin co djnh Bin tai sin c6 djnh chua thu t ien

VIII. NHCJNG THONG TIN KIIAC

1. Tali sin cho thue hoot ging Tai ngay ket thuc k-9 ke town, cac khoan thanh wan lien thue tai thieu trong twang lai thu duce tit cic hqp Bong thue haat ding kheng the hey ngang nhu sau:

SO anti kt SO dau ram

Tit 01 nam trer xueng 27.620.229.023 14.248.799.350

Tren 01 nam den 05 nam 91.363.623.252 51.500.804.109

Tren 05 nam 59.989.567.091 39.361.500.000

COng 178.973.419.366 105.111.103.459

2. Gino djch vi so Mr vai cic ben lien quan Cac ben lien quan vai Top doin bao §6m: cic thinh vien quan 19 chit ch6t, cac ci nhan co lien quan yen cac thanh vien quail 19 chit chot vi cac ben lien quan khac.

2a. Gino dich va du. vol cdc thank vien quzin dui chit vii cdc ca nhan c6 lien quan voi cdc

thanh vies; quiin 1.0 chii chat Cic thanh vien quan 19 chit eh& g6m: cac thanh vien 116i deng gnarl trj va cite thanh vien Ban dieu hinh (Ban Tang Giam d6c, Giam deic tai chinh, ke win triton). CM ca nluin co lien quan vai cac thanh vien quail 19 chi's chOt la cac thanh vier) mat thief trong gia djnh cac thinh vien quail 19 chit ch6t.

Giao djch yeti cac thanh vien quan ly; chit chat viz cdc ca nhdn c6 lien quan yid cdc thanh vien quail

11)cli did!' Top damn kh6ng phat sinh giao djch ban hang vi cung cap djch vu cung nhu cac giao djch khac vai cac thilnh vien quill 19 chi) chat vi cic ca nhan c6 lien quan vai cic thenh vien quart 19 chit ch6t.

Cong no vii (tic thank vien quan I); chit chdt va cdc cd &ton c6 lien quan vai cdc thanh vien quan

1.>", chit chit Top doin khang co tang nq vai cac thanh vien quail 19 chit chat vi tic ci nhan c6 lien quan vat

cac thinh vien qua 19 chit ch6t.

Thu nhap cita cat thanh vien quart 11, chic chdt Thu nhap cOa cac thanh vien quan 19 chit eke' chi to luang vai tong tien luong trong ky la 2.008.350.000 VND (ding k9 nam wink la 1.970.000.000 VND).

Barn thus', mural nay ki mr t 8d plan hop thanh yd Sat Apo doc cung vai ado cdo sal chink hop ?Ail gala flan sa 50

TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, Khu ph6 3, phuOng Tang Nhcm Phu B, quan 9, TP. HA CM Minh

BAO CAO TAI CHINH HOP NI1AT GIOA NIEN DO 6 thang diu ala nam tai chinh kEt thfic ngay 31 thang 12 nam 2017 Bin thuyEt minh Ban ego 'Ai chinh hqp nhit gi&a Men dO (th thee)

2b. Giao dick va so` do vele& ben lien quan khdc Cac ben lien quan khac veri Try doan gOm: Ben lien quan khac MOi quan hg

Top doom net may Viet Nam Ging ty me

°Ong ty TNIIH Coats Phong Phi Cong ty lien doanh

C6ng ty CO phan Diu to Phat trien Phong Phil Cong ty lien ket

C6ng ty CO phan Dau to Phat trien Nha va DO thj HUD Shi Gen C6ng ty lien ket

Cong ty Co phan May Da Lat Cong ty lien kit

COng ty INH1-1 Xay dung Phong Dire Cling ty lien ket

Cong ty CO phan Phat trier.' Nha Phong Phti Daewoon Thu Dim Cong ty lien ket

C6ng ty Co pit Diu to Phat trien Phong Phu Lang CO Ging ty lien ket

COng ty CO phAn X& tien Thucmg mai va Dau to Phong Phu COng ty lien ket

Cong ty CO phin May Gia Phi= Citing ty lien ket

COng ty CO phan Dau to Phong Van Cong ty lien ket

Giao djch voi Mc ben lien quan kluic Ngoai cac giao djch phat sinh vei cac cong ty lien doanh, lien ket der dtroc trinh bay er thuyet minh s6 V.2c cling nhu cac giao djch ve ban hang va cung cap djch vu cho cac ben lien quan khac khong phai la cong ty lien doanh, lien ket di duce trinh bay er thuyet minh se V1.1b, Top doin con phat sinh cac giao djch khac von TOp doan det may Viet Nam nhu sau:

Lay ke tit diu nam den cutii ky nay

Nam nav Mm lite

Thue van pitting 1.282.323.000 1.282.323.000

CO tiro phai tra 67.335.833.358 59.854.074.096

Lai vay phai tra 7.774.671.005 354.972.222

nue (at 94.884.947 94.884.947

Mua hang hem 1.069.588.800

Gia hang h6a, djch vu cung cap cho cac ben lien quan khac la gia thea thuin. Viet mua hang hoer, dich vu tit cac ben lien quan khac duce thus hien thco gia thea thuan.

("Ong nq veil the ben lien quern khdc Cong no voi cite ben lien quan khac duct trinh bay tai cac thuyet minh s6 V.3, V.4, V.5, V.6, V.17, V.21, V.23 va V.24.

Cac khoan cong nq phai thu cac ben lien quan khac kh6ng co bao darn va se duct thanh town bang

lien.

3. Thong tin ve be phan Bao cao be phan chinh yeu la thee linh vvc kinh doanh do cac boat deng kinh doanh cua TOp doan ducrc to chirc va quan 19 thee tinli chat dm san pliant va djch vu do Tip dean cung cap vt5i mai met be phOn la mot don vi kinh doanh cung cap cac san pham khac nhau va phu vu cho cac thj trueng

khac nhau.

3a. Thong tin ye linh voc kink doanh Top doan co the linh vuc kinh doanh chinh sau:

• Linh vuc thucrng mai: mua ban sqi, vai, khan, chi may, chi thou, san pham may mile va thin

trang. • Lath vue san mutt: san xuAt sqi, vai, khan, chi may, may mac then trang,..

• Linh vue cho thud nha xuemg, djch vu giio due mini non.

• Linh vuc khac: kink doanh bat deng san va thvc hiCn cac du an cum cong nghiep, khu du licit

va tea nha phtic hqp.

Thong tin ve be phan thco fifth vue kinh doanh cua TO doer) duce the hien er Phu Itic 05 dinh ken.

0 RACK

.EM it

4,,

Ben tIodyit mini, nay LI mOt ho phan hop than/I phch &roc doc Sane Wen Bdo trio kit chin!. kip &sit grin, min dd 51

Chi Minh, ngily 14 thing 8 nam 2017

t

11 Thi To Anh Ding Thanh Phu& hi Thu

Ngtriri I$p bieu KC loin trulrog PhdTting Guam dim

TONG CoNG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhon Phu, Khu play 3, phubng Tang Nban Phu B, quail 9, TP. H6 CM Minh BAO CAO TM CHFNH HOP NHAT GIDA MIEN DO 6 thing diu cast nam tai chinh kit thlic ngiy 31 thing 12 nam 2017 Bin thuyit mirth Bio cfo thi chinh hop nhlt gibs alto di) (titp theo)

3b. Th6ng tin vi khn virc Toin bb nhi xireng ciia CEng ty chicle dht tat Viet Nam. Thi truth% tiOu the ciut T6ng Cana ty chd yeu Ii Viet Nam, cic nu6c Chau A khac (Ilin Qu6c, Nhot Bin, H6ng K8ng, Trung Qu6c, Thai

Lan) clic nu& Chau Au vi My.

Chi tiit doanh thu than ve bin hang vi tong cap djch vu ra ben ngodi theo khu vjrc dja IY dua trot vj tri cda Mich hing nhu sau:

Ldy ki tir diu aim des co& kt nay

Nim nay Nam truck

Viet Nam 829.710.129.143 859.531.892.571

Cric nu6c khac 562.294.048.499 663.106.489.253

1.392.004.177.642 1.522.638381.824

4. Stir kien phat sinh sau nay kit thiic ict Ice tome Npoiii str kien da clugc net' tai thuyet minh V.2, khong ce, stir kien trong yeti nao pith sinh sau ngily ket thiac Icy ke man you du pluii dieu chinh se lieu holc Gang bei tree Bio can tai chinh hop nhat gift niOns18.

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