TONG CONG TY THUOC LA VIETNAM CONG HOA XA HQICIIU NGHIA VIET NAM CONG TY THUOC LA THANG LONG Doc lap - Ty do - Hanh phuc

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BAO C A O T A I CHINH C U A DOANH N G H I E P

B I E U SO 2 BAO C A O T A I CHINH G l f A NIEN DQ C O N G T Y T H U O C L A THANG L O N G (Tit ngay 01/01/2018 din ngay 30/06/2018)

L BANG CAN DOI K E TOAN GltTA NIEN DQ: (Mau B01 a-DN ban hanh kern theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 cua Bo Tai chinh)

CHI TIEU Ma Thuyet 30/06/2018 01/01/2018 so minh

A - TAI SAN NGAN HAN 100 4.257.987.550.565 4.215.824.295.016

I . Hen va cac khoan tirang duvng tien 110 5 343.346.073.841 532.886.353.917 1. Tien 111 31.462.235.989 51.733.053.917 2. Cac khoan tucng duang tiSn 112 311.883.837.852 481.153.300.000

I I . Cac khoan phai thu ngan han 130 55U .997.ols.o33 CiCI ACkC 3£.A ; c 1 5 o l . 4 y o . Z 0 4 . 5 o 4

1. Phai thu ng&n han cua khach hang 131 f. u 176 777 638 659 IdDiXZi / .UJO.UJ7

178 716 871 886 2. Tra trudc cho ngucri ban ngin han 132 7 216.670.905.123 189.382.270.982 3. Phai thu ngdn han khac 136 8 208.798.351.301 244.096.398.166 4. Du phong phai thu ngdn han kho doi 137 9 (699.276.450) (699.276.450)

I I I . Hang ton kho 140 10 3.359.894.551.170 3.119.399.854.417 1. Hang ton kho 141 3.361.888.036.057 3.121.731.798.940 2. Du phong giam gia hang ton kho 149 (1.993.484.887) (2.331.944.523)

IV. Tai san ngan han khac 150 3.749.306.921 2.041.822.098 1. Chi phi tra truac ngdn han 151 1 1 1.092.052.594 1.601.003.904 2. Thue va cac khoan khac phai thu Nha nude 153 17 2.657.254.327 440.818.194

B - TAI SAN DAI HAN 200 863.525.002.039 790.394.022.513

I . Cac khoan phai thu dai han 210 84.000.000 353.137.000 1. Phai thu dai han khac 216 8 84.000.000 353.137.000

I I . Tai san co djnh 220 65.501.199.972 59.738.459.367 1. Tai san co djnh huu hinh 221 14 58.331.449.988 52.132.209.377

- Nguyen gia 222 551.078.904.539 536.930.591.539 - Gia tr\ hao mon luyke 223 (492.747.454.551) (484.798.382.162)

2. Tai san co djnh vo hinh 227 12 7.169.749.984 7.606.249.990 - Nguyen gid 228 13.779.000.000 11.919.000.000 - Gid tri hao mon luy ke 229 (6.609.250.016) (4.312.750.010)

I I I . Tai san do' dang dai han 240 286.591.701.483 251.122.258.027 I . Chi phi xay dung ca ban dd dang 242 13 286.591.701.483 251.122.258.027

IV. Dau tir tai chinh dai han 250 15 420.664.105.330 415.326.065.330 I . Dau tu vao cong ty con 251 396.023.909.238 396.023.909.238 2. Dau tu gop von vao dan vj khac 253 25.098.274.800 19.760.234.800 3. Du phong dau tu tai chinh dai han 254 (458.078.708) (458.078.708)

CHI TIEU Ma Thuyet

30/06/2018 01/01/2018 so minh

V. Tai san dai han khac 260 90.683.995.254 63.854.102.789 1. Chi phi tra trudc dai han 261 11 90.683.995.254 63.854.102.789

T0NG C0NG TAI SAN 270 5.121.512.552.604 5.006.218.317.529

c - N0 PHAI TRA 300 3.294.713.989.187 3.210.752.803.428

I . Ng ngan han w n 3.252.688.832.873 3.186.209.075.876 1. Phai tra ngudi ban ngdn han "211 J 1 1 1 A

1 o 477.173.105.017 285.973.212.751

2. Ngudi mua tra tiSn trudc ngan han 312 10.195.421.117 13.757.377.985 3. Thue va cac khoan phai npp Nha nude 313 17 221.662.005.903 257.316.788.892 4. Phai tra ngudi lao dpng 314 18.448.884.783 42.796.458.212 5. Chi phi phai tra ngdn han 315 19 38.184.305.981 42.720.476.817 6. Phai tra ngin han khac 319 20 176.229.349.221 296.585.149.777 7. Vay va no thue tai chinh ngan han 320 18 2.266.085.813.953 2.233.681.315.775 8. Quy khen thudng, phuc lgi 322 44.709.946.898 13.378.295.667

I I . Ng dai han 330 42.025.156.314 24.543.727.552 1. Vay va ng thue tai chinh dai han 338 18 19.319.253.762 2. Quy phat trien khoa hoc va cong nghe 343 22.705.902.552 24.543.727.552

D - VON CHU SO HU U 400 l . o Z o . 7 y o . 5 0 5 . 4 1 / 1 . / y 9 .403.314.1U1

I . Von chu so huu 410 21 1.826.798.563.417 1.795.465.514.101 1. Von gdp cua chu sd huoi 411 1.589.952.999.960 1.589.952.999.960 z. LAJI nnuan sau inue cnua pnan pnoi 421 756 845 567 457 90S 517 514 141

£m\JJ, J IZi. J 1 ̂ . l * t l - LNST chua phdn phoi luy ke den cuoi ky 421a 155.099.428.166 9.603.475.176 truac - LNST chua phdn phoi ky nay 421b 81.746.135.291 195.909.038.965

TONG C0NG NGUON VON 440 5.121.512.552.604 5.006.218.317.529

I I . BAO CAO K E T QUA HOAT D0NG KINH DOANH GltTA NIEN DQ: (Mau B02a-DN ban hanh kern theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 ciia BQ Tai chinh)

CHI TIFIJ V 111 111,^

Ma Thuyet Kv so siinit so minn

Kv so siinit

1. Doanh thu ban hang va cung cap djch vu 01 23 2.185.151.016.697 2.119.627.325.159 2. Cac khoan giam tru doanh thu 02 23 146.253.205 237.539.217 3. Doanh thu thuan ve ban hang va cung cap 10 23 2.185.004.763.492 2.119.389.785.942

djch vu 4. Gia von hang ban 1 1 74 1.926.252.051.129 1.841.961.443.840 5. Lgi nhuan gpp ve ban hang va cung cap 20 258.752.712.363 277.428.342.102

djch vu 6. Doanh thu hoat dpng tai chinh 2 1 18.010.293.449 20.860.494.960 7. Chi phi tai chinh 22 26 56.214.346.679 41.622.656.623

- Trong do: Chi phi lai vay 23 50.456.747.852 40.864.333.378 8. Chi phi ban hang 25 27 65.506.639.043 57.278.174.186 9. Chi phi quan ly doanh nghiep 10. Lgi nhuan thuan tir hoat dpng kinh doanh

26 27 55.467.888.753 68.080.056.750 9. Chi phi quan ly doanh nghiep 10. Lgi nhuan thuan tir hoat dpng kinh doanh 30 99.574.131.337 131.307.949.503 11. Thu nhap khac 31 28 2.700.602.983 6.472.178.234 12. Chi phi khac 32 29 500.695.364 2.134.985.269 13. Lgi nhuan khac 40 2.199.907.619 4.337.192.965 14. Tong lgi nhuan ke toan trudc thue 50 101.774.038.956 135.645.142.468 15. Chi phi thai TNDN hi?n hanh 51 31 20.027.903.665 27.342.503.947 16. Chi phi thuS TNDN ho3n lai 52 17. Lgi nhuan sau thue thu nhap doanh nghifp 60 81.746.135.291 108.302.638.521

III . BAO CAO LlTU CHUYEN TIEN T$ GIlTA NIEN D0: (Mau B03a-DN ban hanh kern theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 cua Bp Tai chinh)

CHI H E U t Ky ndy Ky so sdnh so

I . LUU CHUYEN HEN TU HOAT D0NG KINH DOANH 1. Lgi nhuan trudc thue 2. Dieu chinh cho cac khoan

- KMu hao TSCD va BDSDT - Cdc khoan du phdng - Uti, 16 chenh lech ty gia h6i dodi do ddnh gid lai cdc khoan muc tien te c6 goc ngoai te - LSi, lo tu hoat d§ng ddu tu - Chi phi 13i vay

3. Lgi nhuan tir hoat dong kinh doanh trudc thay doi von lira dong - Tang, giam cac khoan phai thu - Tang, giam hang ton kho - Tang, giam cac khoan phai tra (Khong kd lai vay phai tra, thud thu nhap doanh nghiep phai nop) - Tang, giam chi phi tra trudc - Tien lai vay da tra - Thud thu nhap doanh nghiep da nop - Tidn thu khdc tir hoat dong kinh doanh - Tidn chi khdc cho hoat dong kinh doanh Lira chuyen tien thuan tu hoat dong kinh doanh

I I . LUU CHUYEN HEN TU* HOAT D0NG DAU TU 1. Tidn chi dd mua sdm, xay dgng TSCD va cdc tai san

dai han khdc 2. Tidn thu tir thanh ly, nhucmg ban TSCD va cdc tai san

dai han khdc 3. Tien chi dau tu gdp von vdo don vj khdc 4. Tien thu lai cho vay, co tuc vd lgi nhuan dugc chia

Lira chuyen tien thuan tir hoat dong dau tu

I I I . LUU CHUYEN HEN TU* HOAT D0NG TAI CfflNH 1. Tidn thu tir phdt hanh c6 phidu, nhan von gdp cua chu

so hOu 2. Tidn thu tir di vay 3. Tidn tra ng goc vay

Lira chuyen tien thuan tir hoat dQng tai chinh

Lira chuyen tien thuan trong ky Hen vd tuong duxrng tien dau ky Anh huong cua thay doi ty gid h6i dodi quy doi ngoai te Hen vd tuxrng duxrng tien cuoi ky

01 t A i l i t m o o r / 101.774.038.956

t -> y y A c 1 A/y A y o

135.645.142.468

02 10.245.572.395 19.458.450.878 03 (338.459.636) (1.394.791.000) 04 my OH/' O t O /At

3.896.243.604 ymymy t~\f\my my A ry

622.907.248

05 / y my cyr\ ct y C\ 1 /" 1 \

(13.389.869.161) / I T t f\m\ 1 my • —\(y—\ \

(17.192.131.782) 06 50.456.747.852 40.864.333.378 08 t r ~> s i t "> i i n i i\

152.644.274.010 1 TO / \ i \ ? l\ i 1 1 t\f\

178.003.911.190

09 8.317.613.552 21.571.480.709 10 (240.156.237.117) (575.300.722.448) 1 1 59.498.113.115 85.583.922.826

12 (26.320.941.155) (27.293.330.303) 14 (50.670.121.393) (40.621.519.392) 15 t50 168 258 2591 616 943 705 0721 16 15.000.000 68.730.000 17 / i n r\r\ y A my A T A A \

(19.096.434.744) / my r\ ^ r \ y AAA Anm (20.706.020.279) 20 (165.936.991.991) (395.637.252.769)

21 (79.891.596.423) (73.317.861.838)

22 - 4.464.853.179

25 (5.338.040.000) (42.132.133.570) 27 13.738.345.836 14.982.760.076 30 (71.491.290.587) (96.002.382.153)

31 162.439.692.165

33 2.547.944.254.817 2.606.561.576.782 34 (2.500.064.264.303) (2.258.304.935.703) 40 47.879.990.514 510.696.333.244

50 (189.548.292.064) 19.056.698.322 60 532.886.353.917 579.972.744.206 61 8.011.988 (2.038.011) 70 343.346.073.841 599.027.404.517

IV. THUYET MINH BAO CAO TAI CHINH: (Mau B09-DN ban hanh kern theo Thong tu so 200/2014/TT-BTC ngay 22/12/2014 ciia Bg Tai chinh)

1. THONG TIN KHAI QUAT

1.1. Hinh thurc so" hihi von

Cong ty TNHH Mot thanh vien Thudc la Thang Long dugc thanh lap theo Quydt djnh s6 318/2005/QD-TTg ngay 06 thang 12 ndm 2005 ciia Thii tudng Chinh phu ve vide chuyen Nha may Thu6c la Thang Long - Doanh nghiep Nha nude, don vj thanh vien hach toan doc lap thuQC Tong Cong ty Thuoc la Viet Nam thanh Cong ty TNHH M§t thanh vien. Ten vidt tat ciia Cong ty la Vinataba Thang Long, ten giao djch qudc te la ThangLong Tobacco Company Ltd.,. Giay chiing nhan D3ng ky doanh nghifp thay doi iin 8 s6 0100100054 do Sd Kd hoach va Dau tu thanh ph6 Ha Noi cdp ngay 17/11/2016. Von dieu le theo dang ky kinh doanh thay doi lan 8 ciia Cong ty la 1.589.953.000.000 dong (Dugc dieu chinh theo Quydt djnh so 171/QD-TLVN ngay 28/03/2016 ciia HQi ddng thanh vien Tdng Cong ty Thudc la Viet Nam).

Chii sd hihi (Cong ty me) ciia Cong ty la Tong Cong ty Thuoc la Viet Nam.

1.2. Nganh nghe kinh doanh va hoat dQng chinh

Nganh nghe kinh doanh ciia Cong ty la san xuat va kinh doanh thuoc la dieu, che tao gia cong, siia chua thiet bj chuyen nganh thuoc la.

Hoat dong chinh ciia Cong ty la san xudt va kinh doanh thudc la dieu.

1.3. Chu ky san xuat, kinh doanh thong thuong

Chu ky san xuk, kinh doanh thong thudmg ciia Cong ty dugc thuc hi?n trong thai gian khong qua 12 thang.

1.4. Cau true cua Cong ty

Try sd chinh ciia cong ty dat tai 235 Nguyen Trai, phudng Thugng Dinh, Quan Thanh Xuan, Ha Ngi.

Chi nhanh Thanh pho Hd Chi Minh ciia Cong ty (hach toan phu thugc) cd dja chi tai sd 10 Dong Hd, phudng 8, quan Tan Binh, thanh pho Hd Chi Minh.

Cac cong ty con do Cong ty sd hum 100% vdn dieu le bao gom:

Ten Dja chi Nganh nghe kinh doanh Cong ty TNHH Mot thanh vien Thudc la BSc Son

Phudng Dap Cau, thanh pho BSc Ninh

San xuat kinh doanh thudc la dieu, thudc la sgi cac loai

Cong ty TNHH Mgt thanh vien Thudc la Thanh Hoa

Tieu khu 3, thj tran Ha Trung, Thanh Hoa

San xuat kinh doanh thudc la dieu, san xuat phu lieu thudc la, san xuat kinh doanh thu cong go my nghe

Cong ty TNHH Thudc la Da Ndng

Sd 01 Dd Thiic Tjnh, Phudng Khue Trung, Q. Cam Le, TP Da Nang

San xuit san pham thudc la, ban budn san pham thudc la, thudc lao, thu mua che bien nguyen lieu thudc la, ban nguyen lieu thudc la cho cac nha may khac trong nude va xuat khau

2. NIEN DQ K E TOAN, DON V} TIEN T E SU* DVNG TRONG K E TOAN

Nien dd ke toan ciia Cong ty bit dau tir ngay 01 thang 01 va ket thiic vao ngay 31 thang 12 ndm duong ljch.

Don vj tidn te sir dung trong ke toan: Dong Viet Nam (VND).

3. CHU AN M y C VA CHE DQ K E TOAN AP DUNG

Bao cao tai chinh dugc trinh bay bang Dong Viet Nam (VND), dugc lap dga tren cac nguyen tac kd toan phu hpp vdi quy djnh ciia Che dp kd toan doanh nghiep ban hanh tai Thong tu so 200/2014/TT-BTC ngay 22/12/2014, Thong tu so 53/2016/TT-BTC ngay 21/03/2016 ciia Bg Tai chinh, cac chuan myc kd toan Viet Nam va cac quy djnh phap ly co lien quan den vide lap va trinh bay bao cao tai chinh.

4. TOM TAT CAC CHINH SACH K E TOAN CHU Y E U

Sau day la cac chinh sach kd toan chu ydu dugc Cong ty ap dung trong vide lap bao cao tai chinh:

4.1. Cu sd lap bao cao tai chinh

Bao cao tai chinh dugc lap tren co sd kd toan don tich (trir mot so thong tin lien quan den luu chuyen tidn te), theo nguyen tac gia goc, dua tren gia thidt doanh nghiep hoat dong lien tuc.

Bao cao tai chinh nay la bao cao tai chinh ridng ciia Cong ty m? - Cong ty TNHH Mgt thanh vien Thuoc la Thang Long cho ky hoat dong tir ngay 01/01/2018 ddn ngay 30/06/2018.

4.2. U*dc tinh ke toan

Vide lap bao cao tai chinh tuan thu Chuan myc kd toan Vift Nam, Che do kd toan doanh nghifp va cac quy djnh phap ly co lien quan ddn vide lap va trinh bay bao cao tai chinh ydu cau Ban Giam doc phai co nhung udc tinh va gia djnh anh hudng ddn so lieu bao cao ve cong ng, tai san va vide trinh bay cac khoan cong ng va tai san tiem tang tai ngay lap bao cao tai chinh cung nhu cac so lieu bao cao vd doanh thu va chi phi trong suot ky ke toan. Ket qua hoat dong kinh doanh thuc te co the khac voi cac uoc tinh, gia djnh dat ra.

4.3. Tien va cac khoan tirong duong tien

Tien phan anh toan bo so tien hidn co ciia Cong ty tai ngay ket thiic ky kd toan, bao gom tidn mat, tidn giri ngan hang khong ky han va tidn dang chuyen.

Cac khoan tuong duong tidn phan anh cac khoan dau tu ngan han co thdi han thu hoi khong qua 03 thang kd tir ngay dau tu, co kha nang chuyen doi dd dang thanh mot lugng tidn xac djnh va khong co rui ro trong vide chuydn doi thanh tidn tai thdi diem bao cao, dugc ghi nhan phu hgp voi quy djnh ciia chuan muc kd toan Vif t Nam so 24 - Bao cao Luu chuydn tien ty.

4.4. Chuyen doi ngoai te

Nguyen tac chuyen doi ngoai td dugc thuc hidn theo quy djnh ciia chuan muc kd toan Viet Nam (VAS) so 10 - Anh hudng ciia vide thay doi ty gia hoi doai va Che do kd toan doanh nghiep hidn hanh.

Trong ky, cac nghi?p vu kinh te phat sinh bang ngoai td dugc chuydn doi sang VND theo ty gia giao djch thuc td tai ngay phat sinh hodc ty gia ghi so kd toan. Chdnh lech ty gia phat sinh dugc phan anh vao doanh thu hoat dgng tai chinh (ndu lai) va chi phi tai chinh (ndu 16). Cac khoan muc tidn td co goc ngoai td dugc danh gia lai theo ty gia giao djch thuc td tai ngay ket thuc ky kd toan. Chdnh lech ty gia do danh gia lai dugc phan anh vao chdnh lech ty gia hoi doai va so du dugc ket chuydn sang doanh thu hoat dong tai chinh (ndu lai) hodc chi phi tai chinh (ndu lo) tai ngay ket thiic ky kd toan.

4.5. Cac khoan dau tu tai chinh dai han

Dau tu vao cong ty con

Phan anh cac khoan dau tu ma Cong ty nim giu tren 50% quydn bidu quydt va co quydn kidm soat, chi phoi cac chinh sach tai chinh va hoat dong cua ben nhan dau tu (cong ty con) nham thu dugc lgi ich kinh td tir cac hoat dgng cua doanh nghiep do.

D&u tugdp von vao dan v\ khdc

La cac khoan d&u tu vao cong cu v6n nhung Cong ty khong co quyen kidm soat, dong kiem soat hoac co anh huong dang ke doi voi ben nhan dau tu.

Du phong tdn that cho cdc khoan dau tu

Du phong ton thit cho cac khoan dau tu vao cong ty con la s6 chdnh lech Ion hon gitfa gia gdc va phan so hihi ciia Cong ty trong von chii so hum thuc co tai ben nhan d&u tu.

Du phong ton that cac khoan dau tu gop von khac la so chenh lech Ion hon giua gia g6c va gia trj thj trudng ciia khoan dau tu ho&c phan so hihi ciia Cong ty trong von chii so hum thuc co ciia ben nhan dau tu.

Du phong ton that cho cac khoan dau tu dugc trich lap phii hgp voi quy djnh tai Thong tu so 228/2009/TT-BTC ngay 07/12/2009, Thong tu s6 89/2013/TT-BTC ngay 28/06/2013 cua Bo Tai chinh va Chd do kd toan doanh nghiep hifn hanh.

Phan so hum ciia Cong ty trong von chii so hihi thuc co tai ben nhan d&u tu dugc xac djnh can cii vao Bang can doi kd toan ciia ben nhan dau tu tai ngay trich lap du phong.

4.6. Cac khoan phai thu va du phong ng phai thu kho doi

Cac khoan phai thu dugc theo doi chi tidt theo ky han goc, ky han con lai tai thdi diem bao cao, doi tuong phai thu, loai nguyen td phai thu va cac ydu to khac theo nhu cau quan ly ciia Cong ty. Vif c phan loai cac khoan phai thu la phai thu khach hang, phai thu khac dugc thgc hidn theo nguyen t&c:

Phai thu ciia khach hang gom cac khoan phai thu mang tinh thuong mai phat sinh tir giao djch co tinh chat mua - ban, bao gom ca cac khoan phai thu ve tidn ban hang xuat khau liy thac cho don vj khac;

Phai thu khac gom cac khoan phai thu khong co tinh thuong mai, khong lien quan ddn giao djch mua-ban, bao gom: Phai thu ve lai cho vay, lai tidn gui; co tire va lgi nhuan dugc chia; cac khoan da chi ho; cac khoan ben nhan liy thac xuat khau phai thu ho cho ben giao liy thac; phai thu ve tidn phat, boi thuong; cac khoan tarn ting; cam co, ky cugc, ky quy, cho mugn tai san...

Cong ty can cu ky han con lai tai thdi diem bao cao ciia cac khoan phai thu dd phan loai la phai thu dai han hoac ngan han va danh gia lai cac khoan phai thu co goc ngoai td theo nguyen tic trinh bay tai muc "Chuydn doi ngoai tf".

Cac khoan phai thu dugc ghi nhan khong vugt qua gia trj co the thu hoi. Du phong phai thu kho doi dugc trich lap cho nhung khoan phai thu da qua han thanh toan tir tren sau thang, ho&c cac khoan phai thu ma ngudi ng kho co kha n&ng thanh toan do bj gi&i the, pha san hay cac kho kh&n tuong tu phu hgp voi quy djnh tai Thong tu so 228/2009/TT-BTC ngay 07/12/2009 cua Bo Tai chinh va Che do ke toan doanh nghiep hi?n hanh.

4.7. Hang ton kho

Hang ton kho dugc xac djnh tren co sd gia th&p hon gida gia goc va gia trj thuan co the thuc hidn dugc. Gia goc hang ton kho bao gom chi phi mua, chi phi che bidn va cac chi phi lien quan true tidp khac phat sinh dd co dugc hang ton kho d dja diem va trang thai hidn tai. Gia goc ciia hang ton kho dugc xac djnh theo phuong phap binh quan gia quydn. Gia trj thuan co the thuc hidn dugc xac djnh b&ng gia ban udc tinh tru cac chi phi udc tinh dd hoan thanh va chi phi udc tinh can thiet cho vide tidu thu chiing.

Hang ton kho dugc hach toan theo phuong phap kd khai thuong xuydn.

Du phong giam gia hang ton kho la so chdnh If ch gifta gia goc ciia hang ton kho ldn hon gia trj thuan co the thuc hidn dugc ciia chiing tai ngay ket thiic ky kd toan, dugc trich lap phu hgp voi quy djnh tai Thong tu sd 228/2009/TT-BTC ngay 07/12/2009 cua Bo Tai chinh.

Chi phi sdn xuat kinh doanh da dang

Chi phi san xuat kinh doanh dd dang ciia Cong ty la chi phi cho san xuat thuoc la dieu nhung chua hoan thanh tai thdi diem ket thiic ky ke toan. Chi phi san xuat kinh doanh dd dang dugc xac djnh theo gia trj ciia san pham dd dang tai phan xudng quy doi theo gia trj nguyen lieu sgi va tinh theo phuong phap binh quan gia quyen.

4.8. Tai san co djnh hihi hinh va khau hao

Tai san co djnh hum hinh dugc trinh bay theo nguyen gia trir gia trj hao mon luy ke. Nguyen gia tai san co djnh huu hinh dugc xac djnh theo gia goc.

Nguyen gia tai san co djnh huu hinh hinh thanh tir mua slm va xay dyng chuyen giao bao gom gia mua va toan bg cac chi phi khac lien quan true tiep den viec dua tai san vao trang thai sin sang su dung.

Nguyen gia tai san co djnh hum hinh do tu lam, tu xay dung bao gom chi phi xay dung, chi phi san xuat thqc te phat sinh cong chi phi lip d&t va chay thir.

Cac chi phi phat sinh sau ghi nhan ban dau dugc ghi tang nguyen gia ciia tai san neu chiing thuc su cai thien trang thai hien tai so voi trang thai tieu chuan ban dau ciia tai san do, nhu:

Thay doi bo phan ciia tai san co djnh hum hinh lam tang thdi gian su dung hum ich, hoac lam t&ng cong suat su dung ciia chiing; hoac

Cai tien bo phan ciia tai san co djnh hihi hinh lam tang dang ke chat lugng san pham san xuat ra; hoac

Ap dyng quy trinh cong nghe san xuat mdi lam giam chi phi hoat dong ciia tai san so voi trudc.

Cac chi phi phat sinh de sua chura, bao duong nhlm muc dich khoi phuc hoac duy tri kha n&ng dem lai lgi ich kinh t l ciia tai san theo trang thai hoat dong tieu chuln ban dau, khong thoa man mot trong cac dilu kien tren, dugc ghi nhan vao chi phi san xuat, kinh doanh trong ky.

KMu hao tai san co djnh dugc tinh theo phuong phap duong thang dua tren thdi gian sir dyng udc tinh ciia tai san phu hgp voi khung khau hao quy djnh tai Thong tu sd 45/2013/TT-BTC ngay 25/4/2013 ciia BQ Tai chinh; rieng mgt sd tai san co djnh thuoc nhom may moc, thiet bj va nhom phuong tif n van tai va dyng cu quan ly dugc tinh khlu hao nhanh gap 2 lan so voi thdi gian trong khung khau hao quy djnh. Thdi gian khau hao cy the ciia cac loai tai san co djnh nhu sau:

Nam

Nha ciia vat kien true 05 - 25 May moc thiet bj 2,5 - 07 Phuong tien van tai, truyen dan 03 - 06 Thiet bj quan ly 1,5- 05

4.9. Chi phi dau tu xay dung cu ban dd dang

Chi phi xay dung co ban dd dang dugc ghi nhan theo gia goc, phan anh cac chi phi lien quan true tiep (bao gom ca chi phi lai vay co lien quan phu hgp voi chinh sach ke toan ciia Cong ty) den cac tai san dang trong qua trinh xay dung, may moc thiet bj dang lap dat de phuc vu cho muc dich san xuat, cho thue va quan ly cung nhu chi phi lien quan den viec sua chum tai san co djnh dang thuc hien. Viec khau hao cac tai san nay dugc ap dung giong nhu doi voi cac tai san khac, bit dau tir khi tai san d vao trang thai sin sang su dung.

4.10. Cac khoan ng phai tra

Cac khoan ng phai tra dugc theo doi chi tiet theo ky han goc, ky han con lai tai thdi diem bao cao, doi tugng phai tra, loai nguyen te phai tra va cac yeu to khac theo nhu cau quan ly ciia Cong ty. Viec phan loai cac khoan phai tra la phai tra ngudi ban, phai tra khac dugc thuc hien theo nguyen tic:

Phai tra ngudi ban gom cac khoan phai tra mang tinh thuong mai phat sinh tir giao djch co tinh chat mua - ban, bao gom ca cac khoan phai tra khi nhap khau thong qua ngudi nhan uy thac;

Phai tra khac gom cac khoan phai tra khong co tinh thuong mai, khong lien quan den giao djch mua, ban, cung cap hang hoa djch vu, bao gom: Phai tra ve lai vay; co tuc va lgi nhuan phai tra; chi phi hoat dgng dlu tu tai chinh phai tra; cac khoan phai tra do ben thu ba chi ho; cac khoan tien ben nhan uy thac nhan cua cac ben lien quan de thanh toan theo chi djnh trong giao djch uy thac xuat nhap khau; mugn

tai san; phai tra v6 tiln phat, boi thuong; tai san phat hi?n thira chua ro nguyen nhan; phai tra v l cac khoan bao hiem x& hgi, bao hiem y t l , bao hiem th&t nghiep, kinh phi cong doan; cac khoan nhan ky cuoc, ky quy...

Cong ty c&n cu ky han con lai tai thdi diem bao cao ciia cac khoan no phai tra de phan loai la phai tra dai han ho&c ng&n han va danh gia lai cac khoan muc tien te co goc ngoai tf theo nguyen tic trinh bay tai muc "Chuyen doi ngoai tf".

Cac khoan ng phai tra dugc ghi nhan khong th&p hon nghia vy phai thanh toan. Khi co cac blng chung cho thay m<?t khoan ton that co kha n&ng xay ra, Cong ty ghi nhan ngay mot khoan ph&i tra theo nguyen tic than trong.

4.11. Vay va ng thue tai chinh

Vay va ng thue tai chinh cua Cong ty bao gom cac khoan di vay ciia cac ngan hang thuong mai va cac doanh nghiep khac.

Cac khoan di vay dugc theo doi chi tiet theo tirng doi tuong cho vay, cho no, tirng khi udc vay no; theo ky han phai tra ciia cac khoan vay va theo nguyen tf. Cac khoan vay co thdi gian tra no con lai tren 12 thang ke tir thdi diem bao cao dugc trinh bay la vay va ng thue tai chinh dai han. Cac khoan vay den han tra trong vdng 12 thang tiep theo ke tir thdi diem bao cao dugc trinh bay la vay va ng thue tai chinh ngln han. Cac khoan vay blng ngoai tf dugc danh gia lai theo nguyen tic trinh bay tai muc "Chuyen doi ngoai te"".

4.12. Chi phi di vay

Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay.

Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, ngoai trir chi phi di vay lien quan true tiep den vif c dau tu, xay dung hoac san xuat tai san dd dang can co mot thdi gian du dai (tren 12 thang), de co the dua vao su dung theo muc dich djnh trudc hoac ban, dugc tinh vao gia trj ciia tai san do (dugc von hoa) khi co du cac dieu kien quy djnh ciia chuan muc ke toan Viet Nam so 16 -Chi phi di vay. Doi voi khoan vay rieng phuc vu viec xay dung tai san co djnh, l&i vay dugc von hoa ke ca khi thdi gian xay dung tir 12 thang trd xuong.

Doi voi cac khoan von vay chung, trong do co su dung cho muc dich dau tu xay dung hoac san xuat tai san dd dang thi so chi phi di vay dugc von hoa dugc xac djnh theo ty If von hoa doi voi chi phi luy ke binh quan gia quyen phat sinh cho viec dau tu xay dung ho&c san xu&t tai san do.

Ty le von hoa dugc tinh theo ty le lai su&t binh qu&n gia quyen cua cac khoan vay chua tra trong ky, ngoai trir cac khoan vay rieng bif t phuc vu cho muc dich hinh thanh mgt tai s&n cu the.

4.13. Ghi nhan doanh thu

Doanh thu ban hang dupe ghi nhgn khi dong thdi thoa man cdc dieu ki$n sau:

Cong ty da chuyen giao ph&n ldn nii ro va lgi ich gin lien voi quyen sd hum san ph&m, hang hoa cho ngudi mua;

Cong ty khong con nam gift quyen qu&n ly hang hoa nhu ngudi sd huu hoac quyen kiem soat hang hoa;

Doanh thu dugc xac djnh tuong doi chic chSn.

Cong ty da ho&c se thu dugc lgi ich kinh t l tir giao djch ban hang;

Xac djnh dugc cac chi phi lien quan den giao djch ban hang.

Doanh thu cung cap d\ch vu dupe ghi nhan khi dong th&i thoa man cdc dieu kiqn sau:

Doanh thu dugc xac djnh tuong doi chic chan;

Cong ty da ho&c se thu dugc lgi ich kinh te tir giao djch cung c&p djch vu do;

Xac djnh dugc phan cong viec da hoan thanh vao thdi diem bao cao;

Xac dinh dugc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cap djch vu do.

Truong hgp djch vu dugc thuc hien blng nhieu hoat dong khac nhau ma khong tach biet dugc va dugc thuc hien trong nhieu ky ke toan nhat djnh thi doanh thu tirng ky dugc ghi nhan theo phuong phap binh quan. Khi co mot hoat dong co ban so voi cac hoat dong khac thi viec ghi nhan doanh thu dugc thuc hien theo hoat dong co ban do.

Doanh thu hopt dQng tai chinh bao gom: lai tien guri, tien vay; chiet khau thanh toan; co tire, lgi nhuan dugc chia; lai chenh lech ty gia... Cu the nhu sau:

Tien lai dugc xac dinh tuong doi chic chin tren co sd so du tien gui, cho vay va lai suat thuc te tirng ky.

Co tire, lgi nhuan dugc chia dugc ghi nhan theo thong bao ciia ben chia co tuc, lgi nhuan.

Chenh lech ty gia phan anh cac khoan lai chenh lech ty gia hoi doai thuc te phat sinh trong ky cua cac nghiep vu phat sinh co goc ngoai tf va lai chenh lech ty gia hoi doai do danh gia lai cac khoan muc tien tf co goc ngoai te tai thdi diem bao cao.

4.14. Thue

Thul thu nhap doanh nghif p bao gom thue thu nhap hien hanh va thue thu nhap hoan lai.

Chi phi thue thu nhap hifn hanh phan anh so thue thu nhap doanh nghiep phai nop phat sinh trong nam va so thue thu nhap doanh nghiep phai nop bo sung do phat hien sai sot khong trong yeu ciia cac n&m trudc. Thu nhap thul thu nhap hien hanh phan anh so thue thu nhap doanh nghiep phai nop dugc ghi giam do phat hien sai sot khong trpng yeu cua cac n&m trudc.

Chi phi thue thu nhap hoan lai phan anh so chenh lech giura tai san thue thu nhap hoan lai dugc hoan nhap trong n&m ldn hon tai san thue thu nhap hoan lai phat sinh trong n&m hoac thue thu nhap hoan lai phai tra phat sinh trong n&m ldn hem thue thu nhap hoan lai phai tra dugc hoan nhap trong n&m. Thu nhap thue thu nhap hoan lai phan anh s6 chenh lech giua tai san thue thu nhap hoan lai phat sinh trong n&m ldn hom tai san thul thu nhap hoan lai dugc hoan nhap trong n&m ho&c thue thu nhap hoan lai phai tra dugc hoan nhap trong n&m ldn hom thue thu nhap hoan lai phai tra phat sinh trong n&m.

Thul thu nhap hoan lai dugc tinh tren cac khoan chenh lech giGra gia trj ghi so va co sd tinh thue cua cac khoan muc tai san hoac cong ng tren bao cao tai chinh, khoan 16 tinh thue va uu dai thue chua sir dung. Thue thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh lech tarn thdi, doi vdi tai san thul thu nhap hoan lai chi dugc ghi nhan khi chic chin co du lgi nhuan tinh thue trong tuong lai de khau trir cac khoan chenh lech tarn thdi.

Thul thu nhap hoan lai dugc xac djnh theo thue suat dy tinh se ap dyng cho n&m ma tai san dugc thu hoi hay ng phai tra dugc thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hoat dong kinh doanh trir truong hgp khoan thue do co lien quan den cac khoan muc dugc ghi thing vao von chii sd huu, trong truong hgp nay, thue thu nhap hoan lai cung dugc ghi thing vao von chu sd hihi.

Tai san thul thu nhap hoan lai va thul thu nhap hoan lai phai tra dugc bii trir khi Cong ty co quyen hgp phap de bii trir giOa tai san thue thu nhap hifn hanh vdi thue thu nhap hien hanh phai nop va khi cac tai san thul thu nhap hoan lai va thue thu nhap hoan lai phai tra lien quan tdi thue thu nhap doanh nghiep dugc quan ly bdi ciing mot co quan thue va Cong ty co du djnh thanh toan thue thu nhap hien hanh tren co sd thuan.

Thu nhap tinh thue co the khac vdi t6ng lgi nhuan ke toan trudc thue dugc trinh bay tren bao cao ket qua hoat dgng kinh doanh vi thu nhap tinh thue khong bao gom cac khoan thu nhap chju thue hay chi phi dugc khau trir trong cac n&m khac (bao gom ca lo mang sang, neu co) va ngoai ra khong bao gom cac thu nhap khong chju thue ho&c chi phi khong dugc khau trir.

Vif c xac djnh thue thu nhap cua Cong ty c&n cu vao cac quy djnh hien hanh ve thue. Tuy nhien, nhung quy djnh nay thay doi theo tirng thdi ky va vifc xac djnh nghla vu ve thue thu nhap doanh nghiep tuy thugc vao ket qua kiem tra cua co quan thue co tham quyen.

Cac loai thul khac dugc ap dyng theo cac luat thul hifn hanh tai Viet Nam.

4.15. Nguon von, quy

Nguon von d&u tu ciia chii so hihi dugc hinh thanh tir nguon do Nha nude cap thong qua TOng cong ty Thudc la Viet Nam, bo sung tir lgi nhuan sau thue va dugc dilu chinh theo Quydt djnh so 171/QD-TLVN ngay 28/03/2016 ciia Tong Cong ty Thuoc la Viet Nam. Cac quy dugc trich lap theo cac quy djnh hien hanh doi vdi cong ty TNHH Mot thanh vien do Nha nude lam chii sd huu.

4.16. Ben lien quan

Cac ben dugc coi la ben lien quan vdi Cong ty neu co kha n&ng kiem soat ho&c co anh hudng dang kd doi vdi Cong ty trong viec ra quyet djnh cac chinh sach tai chinh va hoat dQng hoac co chung cac thanh vien quan ly chii chOt ho&c ciing chju su chi phoi ciia mot cong ty khac (cung thuoc Tong cong ty).

Cac ca nh&n co quyen true tiep hoac gian tiep bieu quyet dan den co anh hudng dang ke tdi Cong ty, ke ca cac thanh vien mat thiet trong gia dinh ciia cac ca nh&n nay (bo, me, vg, chdng, con, anh, chj, em rudt).

Cac nh&n vien quan ly chii chot co quyen va trach nhiem ve viec lap ke hoach, qu&n ly va kiem soat cac hoat dQng ciia Cong ty: nhung ngudi lanh dao, cac nh&n vien quan ly ciia Cong ty va cac thanh vien mat thiet trong gia dinh cua cac ca nh&n nay.

Cac doanh nghiep do cac ca nh&n dugc neu d tren n&m true tiep ho&c gian tiep ph&n quan trgng quyen bieu quyet ho&c thong qua vi?c nay ngudi do co the co anh hudng dang ke tdi Cong ty, bao gom nhung doanh nghiep dugc sd huu bdi nhung ngudi lanh dao ho&c cac co dong chinh ciia Cong ty va nhung doanh nghiep co chung mot thanh vien quan ly chii chot vdi Cong ty.

5. TIEN VA CAC KHOAN TUONG DUONG TIEN

30/06/2018 01/01/2018 VND VND

Tidn m&t 2.853.306.389 4.184.189.482 Tien gui ng&n hang 28.608.929.600 47.548.864.435 Cac khoan tuong duong tien (*) 311.883.837.852 481.153.300.000

Cgng 343.346.073.841 532.886.353.917

(*) Cac khoan tuong duong tien la cac khoan tien gui co ky han tu 1 thang den 3 thang tai cac Ng&n hang thuong mai trong nude.

PHAI THU KHACH HANG NGAN HAN 30/06/2018 01/01/2018

VND VND

Cong ty Xuat nhap kh&u Thuoc la 82.148.355.036 85.561.654.644 Oriental General Trading INC 10.174.227.652 25.297.463.822 Cac khoan phai thu khach hang khac 33.905.055.971 17.857.753.420

Cgng 126.227.638.659 128.716.871.886

Phai thu khach hang la cac ben lien quan

Cong ty Xu&t nhap khau Thuoc la 82.148.355.036 85.561.654.644 Cong ty TNHH M T V Thuoc la B&c Son 1.177.811.103 597.913.516 Cong ty TNHH M T V Thudc la Thanh Hoa 321.188.120 17.929.172 Cong ty TNHH M T V Thuoc la Sai Gdn 8.448.000

7. TRA TRlTdC CHO NGlTCfl BAN NGAN HAN 30/06/2018 01/01/2018

VND VND Hauni Maschinenbau GmbH Co., Ltd (*) 150.557.541.150 125.969.400.000 Tong cong ty 36 - C T C P 16.483.000.749 19.146.987.300 Cong ty Cd ph&n L&p may dien nude va xay dung 13.952.988.263 10.429.759.316 Cac nha cung cap khdc 35.677.374.961 33.836.124.366 Cpng 216.670.905.123 189.382.270.982

(*) Khoan tra trudc cho Cong ty Hauni Maschinenbau GmbH theo Hop dong ngay 20/10/2017 vd viec Cung cap, hudng dan lap d&t, dao tao va chuyen giao day chuyen che bien sgi cong suat 6 tan/gib (khong bao gom he thong hap chan khong va 2 may nen khi dau lam mat bang khong khi) vdi gia trj hop ddng 23,5 trieu EUR. Day chuyen che bien sgi dugc dau tu theo Quyet djnh so 4954/QD-BTC ciia Bg Cong thuong, chi tiet xem them Thuyet minh so 13.

8. c A c K H O A N P H A I T H U K H A C

30/06/2018 01/01/2018

Ngan han Bao hiem xa hoi, bao hiem y te Phai thu thud TNCN ciia CBCNV Phai thu ve co tuc Phai thu ve tarn ring Thud Nhap khau tarn nop cua nguyen vat lieu san xuat thuoc la xuat khau (*) Lai tidn grii du thu Cac khoan phai thu khac

Dai han Ky cupc, ky quy Phai thu khac

C§ng

Gia tri

208.798.351.301 68.896.510

1.086.903.757

1.461.510.704 196.114.172.943

1.722.449.248 8.344.418.139

84.000.000 84.000.000

phong VND VND

Gia trj

244.096.398.166 2.138.574.957

328.470.000 789.816.621

234.738.004.359

2.070.925.923 4.030.606.306

353.137.000 84.000.000

269.137.000

Du phong

VND VND

208.882.351.301 244.449.535.166

Phai thu khac vdi cac ben lien quan Cong ty TNHH MTV Thuoc la Thanh Hoa - - 1.792.620.000 Cong ty Co ph&n Cat Lgi 378.516.598 - 448.377.050 Cong ty Co phan Ngan Son - - 328.470.000 Cong ty TNHH MTV Thuoc la B&c Son 645.764.000

(*) Thue nhap khau ciia nguyen lieu, vat lieu nhap khau dung de san xuat thuoc la dieu xuat khau Cong ty da tarn nop tai khau nhap khau theo quy djnh (trong do so thud nhap khau phat sinh tri n&m 2009 den n&m 2016 khoang 186,7 ty ddng). Sau khi hoan thanh xuat khau cac 16 hang dugc san xuat tri nguyen lieu nhap khau, Cong ty se thuc hidn cac thri tuc dd nghj hoan thud nhap khau ndu tren. Thai diem hoan thud va sd tidn thud dugc hoan phu thudc vao quyet djnh cua co quan hai quan.

NQXAU

Thdi gian qua han

30/06/2018

Nam

Gia tri co Gia goc x x . the thu hoi V N D

01/01/2018

VND

Gia trj co Gia goc x L x. the thu hoi VND VND

Cong ty T N H H Thien Ngan Phat

Cpng

Tren 3 n&m 699.276.450 699.276.450

699.276.450 699.276.450

10. HANG TON KHO

30/06/2018 01/01/2018 Gia goc Du* phong Cia goc Du phong

VND VND VND VND

Hang dang di tren during 257 198 163 316 4 740 056 633 I . / 7V.UJO.OJJ Nguyen lieu, vat lieu 2.956.845.192.358 (1.874.402.949) 2.910.561.126.877 (2.196.733.588)

Cong cu, dung cu 2.175.722.699 (119.081.938) 1.254.359.508 (135.210.935) Chi phi SXKD dd dang 61.497.141.026 79.213.920.859 Thanh pham 78.397.103.144 113.480.114.277 Hang hoa 2.401.242.499 6.975.668.823 Hang gui ban 3.373.471.015 5.506.551.963 Cpng 3.361.888.036.057 (1.993.484.887) 3.121.731.798.940 (2.331.944.523)

11. CHI PHI TRA TRIT6C

Ngan han Cong cu, dung cu xuat dung Chi phi mua bao hilm

Dai han Cong cu, dung cy xuat dung Chi phi sua chria tai san cri djnh Chi phi tra truac khac

Cpng

30/06/2018 01/01/2018 VND VND

1.092.052.594 1.601.003.904 30.953.335

1.092.052.594 1.570.050.569 90.683.995.254 63.854.102.789 73.100.433.283 54.322.798.259

631.414.783 16.952.147.188 9.531.304.530

91.776.047.848 65.455.106.693

12. TAI SAN CO DINH VO HINH

Phan mem may tinh T6ng

VND VND

NGUYEN GIA Tai ngay 01/01/2018 11.919.000.000 11.919.000.000

Mua trong ky 1.860.000.000 1.860.000.000

Tai ngay 30/06/2018 13.779.000.000 13.779.000.000

GIA T R I HAO MON L U Y K E Tai ngay 01/01/2018 4.312.750.010 4.312.750.010

Khau hao trong ky 2.296.500.006 2.296.500.006

Tai ngay 30/06/2018 6.609.250.016 6.609.250.016

GIA T R I CON L A I Tai ngay 01/01/2018 7.606.249.990 7.606.249.990

Tai ngay 30/06/2018 7.169.749.984 7.169.749.984

CHI PHI XAY DV"NG CO BAN DC* DANG

30/06/2018 01/01/2018 VND VND

Chi phi dau tu di dai Cong ty Thuoc la Th&ng Long (*) 285.363.756.028 249.894.312.572 Dau tu day chuyen sai 6 t&n/gifr 1.227.945.455 1.227.945.455

Cfng 286.591.701.483 251.122.258.027

(*) Chi phi dau tu di dai Cong ty Thuoc la Th&ng Long bao gom cac khoan chi giai phong m&t b&ng, chi phi lai vay dugc von hoa, chi phi tu van lap du an, chi phi khao sat dja hinh, lap ban ve thiet ke thi cong va cac chi phi khac co lien quan de thyc hifn du an di doi Cong ty den Cum Cong nghif p thj tr&n Quoc Oai - Ha Noi. Du an dugc dau tu theo Quyet djnh so 64/QD-TLVN ngay 05 thang 02 n&m 2008 va Quyet djnh so 358/QD-TLVN ngay 24 thang 11 n&m 2010 cua Hoi dong quan trj Tong cong ty Thuoc la Viet Nam nh&m giai quyet 6 nhiem moi truong theo chii truong ciia Nha nuac va Thanh pho Ha Noi.

Ngay 21/12/2016, Bo Cong thuong da ban hanh Quyet djnh so 4954/QD-BTC ve viec phf duyft dieu chinh chuong trinh tong the dau tu di doi ciia Cong ty TNHH MTV Thuoc la Th&ng Long. Tong nhu cau von la 1.611.066.824.000 dong. Noi dung dau tu bao gom 04 du an thanh phan:

Du an dau tu di doi Cong ty Thuoc la Th&ng Long, nhu cau von la 500.533.797.000 dong, tien do thuc hifn: 2008-2017;

Du an dau tu day chuyen chf bif n sgi 6 t&n/gia vdi nhu cau von la 879.273.519.000 dong, tien do thuc hifn: 2016-2018;

Dy an d&u tu d&y chuyen cuon dieu va d&y chuyen dong bao, nhu c&u von la 197.158.234.000 dong, tiln do thuc hifn: 2018-2019;

Du an dau tu hf thong xii ly mui cho Ph&n xudng sgi, nhu c&u von la 34.101.274.000 dong, tien do thuc hifn: 2016-2018.

Ngu6n v6n thuc hifn bao g6m: Von tu co la 816.898.000.000 dong, von tu chuyen muc dich su dung d&t va ban tai s&n tren d&t la 500.000.000.000 dong va von vay la 294.168.824.000 d6ng.

14. TAI SAN CO DINH HUU HINH

Nha xirdmg va vat kien true

May moc thiet bi

Phinrng tien van tai

Thiet bj van phong T6ng

VND VND VND VND VND

NGUYEN GIA Tai ngay 01/01/2018 44.660.784.369 461.707.778.917 23.717.836.810 6.844.191.443 536.930.591.539

Mua trong ky 13.294.187.000 141.975.000 712.151.000 14.148.313.000

iai ngay J U / U O / A U I O dd CC(\ 7 8 4 IfiQ 4 7 ^ nni om oi 7 7 1 8 ^ 0 ft 1 1 ft 1 n A j . O J 7 . 0 1 I . O I U

7 44/. 1 4 7 4 4 1 / . J j O . J 4 A . 4 4 J 4 4 1 117ft Q114 S1Q 3 3 1 . U / o . y U 4 . 3 4 y

GIA T R I HAO MON LUY K E iai ngay vi/m/zvio 1A 1 1 ^ 7 1 n 40ft 4 1 7 11/17 'ZQC 4 1 ^ 4 J A . U 0 A . J 7 0 . 4 1 J 1ft 4 7 7 ins 1 1 4 l o . 4 / A. I U O . J I 4 4 17ft dCC Q14 4 . l Z o . 4 0 0 . y 4 3 ASIA 7 0 S 1ft7 1 <7 4 8 4 . / y o . J S Z . I 0 Z

Khau hao trong ky o/0.toy./yz ^ 7 A ^ 0 7 7 A 1 ^ o . / u o . y / z . 4 i J

Clf\A l O l 7 7 1 e e i SAG * 7 I 1 o o 3 . J 4 D ./I I 7 n .A AAA AAA 7.949.072.389

Tai ngay 30/06/2018 t i\ Ol A 7 *> n A A A

30.810.380.290 XTT J*/"'0 OTA 437.768.568.830

4 A\ ~~* mm y IAI "ill » 19.376.492.785

A mm i~\ A i A y A y

4.792.012.646 492.747.454.551

GIA T R I CON L A I Tai ngay 01/01/2018 14.525.573.871 29.645.182.502 5.245.728.496 2.715.724.508 52.132.209.377

Tqi ngay 30/06/2018 13.850.404.079 37.233.397.087 4.483.319.025 2.764.329.797 58.331.449.988

Nguyen gid TSCD hit khau hao van con su dung 27.744.100.778 421.797.329.854 73.033.S52.265 2.143.497.723 464. 718.780.620 Nguyin gid TSCD hit khdu hao khong sir dung 2.887.837.795 2.687.499.230 1.146.870.266 6.722.207.291 T6ng nguyen gia ciia tai san co dinh dugc dung de the chap, cam co cho cac khoan vay tai cac ngan hang thuong mai la 123,371 ty dong, gia trj con lai ciia cac tai san nay tai ngay 30/06/2018 bang "0" dong, cac hgp dong the chap tai san cho cac khoan vay dugc trinh bay chi tiet tai Thuyet minh so 18.

15. DAU TU" TAI CHINH DAI HAN

30/06/2018 01/01/2018 Gia goc Du phong Gia trj hgp ly Gia goc Du phong Gia trj hgp ly

VND VND VND VND VND VND

Dau tir vao cong ty con 396.023.909.238 - 396.023.909.238 396.023.909.238 - 396.023.909.238 Cong ty TNHH M T V Thudc la B&c Son 119.460.167.235 - 119.460.167.235 119.460.167.235 - 119.460.167.235 Cong ty TNHH M T V Thudc la Thanh Hoa 111.896.742.003 - 111.896.742.003 111.896.742.003 - 111.896.742.003 Cong ty TNHH Thudc la Da NSng 164.667.000.000 - 164.667.000.000 164.667.000.000 - 164.667.000.000

Dau tu vao dun vj khac 25.098.274.800 (458.078.708) 24.640.196.092 19.760.234.800 (458.078.708) 19.302.156.092 Cong ty Co phan Cat Lgi 10.698.484.800 10.698.484.800 5.360.444.800 5.360.444.800 Cong ty Co phan Hoa Viet 3.290.400.000 (291.880.708) 2.998.519.292 3.290.400.000 (291.880.708) 2.998.519.292 Cong ty Co phan Ngan Son 7.609.390.000 (166.198.000) 7.443.192.000 7.609.390.000 (166.198.000) 7.443.192.000 Cong ty Co phan Dau tu Kinh doanh Bat 3.500.000.000 3.500.000.000 3.500.000.000 3.500.000.000 dgng san Thang Long

Cgng 421.122.184.038 (458.078.708) 420.664.105.330 415.784.144.038 (458.078.708) 415.326.065.330

Chi tiet ty If su huu va ty If bieu quyet cua cac khoan dau tu gop von vao dun vj khac tai ngay 30/06/2018

Solugng co phan nam giu Ty le so- hihi Ty If bieu quyet

Cong ty Co phan Cat Lgi Cong ty Co phan Hoa Vift Cong ty Co phan Ngan Son Cong ty CP Dau tu kinh doanh Bat dong san Thang Long

1.067.608 359.459 722.640 350.000

%

4,07% 2,80% 6,45% 7,00%

4,07% 2,80% 6,45% 7,00%

\ Y V \ « <x M.S A>-S

16. PHAI TRA NGlTCH BAN NGAN HAN

30/06/2018 01/01/2018

Gia tri So co kha nang tra ng Gia trj SO co kha

nang tra ng VND VND VND VND

Cong ty Cd ph&n Cat Lgi 37.994.700.211 37.994.700.211 43.038.887.868 43.038.887.868 Cong ty Xuat nhap khau Thuoc la - - 34.995.866.400 34.995.866.400 Cong ty Co phan Bao bi In NOng nghiep 28.210.913.758 28.210.913.758 28.914.125.886 28.914.125.886 Sivmuy Co.,Ltd 22.946.671.944 22.946.671.944 Tian He Tobacco int'l HK Co.,Ltd 106.048.724.212 106.0-18.72-1.212 Toblex Group Pte Co.,Ltd 51.214.777.020 51.214.777.020 - -A R K Tobacco Material Service Cf\ T*7T 7 0 1 1 C\C\

50.777. / o i . 1UU 50.777.783.100 Hail & Cotton International 32.938.416.720 o o r\o o A i zr T i n

32.938.416.720 / - \ r p yy i-pi 1 • yy T . I

OTS Trading Co.,Ltd my y y C A myymy f\mjf\

26.654.262.070 my y y C A O Z T O A O A

26.654.262.070 Phai tra nguoi ban khac 1 A O O O O CT7 t V O Z T

143.333.527.926 1 A O ooo f~\"~y y

143.333.527.926 1 y y f\mmmm y y f\ y y my

156.077.660.653 t c y y\mm^ y y r\ y y m*

156.077.660.653 Cfng 477.173.105.017 477.173.105.017 285.973.212.751 285.973.212.751

Phai tra ngiroi ban la cac ben lien quan Cong ty CO phan Cat Lgi 37.994.700.211 37.994.700.211 43.038.887.868 43.038.887.868 Cong ty Xu&t nhap khau Thuoc la 34.995.866.400 34.995.866.400 Cong ty TNHH M T V Thudc la Thanh Hoa 2.885.790.100 2.885.790.100 3.665.958.023 3.665.958.023 Cong ty TNHH M T V Thudc la BSc Son 2.118.918.862 2.118.918.862 2.294.037.179 2.294.037.179 Cong ty TNHH Thuoc la Da NSng 1.483.907.909 1.483.907.909 1.957.812.252 1.957.812.252 Cong ty TNHH M T V Thudc la Sai Gdn 351.353.770 351.353.770 Cong ty Co phan Ngan Son 53.667.152 53.667.152 4.769.672.728 4.769.672.728 Cong ty TNHH M T V Vifn Thudc la 21.643.458 21.643.458

THUE VA CAC KHOAN PHAI NQP NHA NU0C

Thud gia trj gia t&ng Thud tieu thu d&t biet Thue nhap khau Thue thu nhap doanh nghiep Thue thu nhap ca nhan Tidn thue d&t, thud nha d&t Thud va cac khoan phai nop khac

Cfng

Trong do: Thue va cdc khoan phai nop nha nurac Thue va cdc khoan phai thu nha nuac

So phai nop trong ky

So da nop trong ky J U / U O / A U 1 o

VND VND VND

229 487 416 245 Z>Z> .7 * T VJ 1 . T 1 VJ . i Z I J

227 756 678 374 C* C* f • / wj VJ • VJ / *J m ~J / T

37 909 810 889 mJ I • J vj J . vj I VJ • VJ VJ J 1.065.674.156.584 1.072.125.836.063 178.582.469.526

156.462.439.279 156.462.439.279 -20.027.903.665 50.168.258.259 5.169.725.488

7.233.618.037 7.884.672.752 (1.091.872.909) 673.793.583 3.032.661.788 (1.565.381.418)

3.938.470.351 3.938.470.351

1.483.497.797.744 1.521.369.016.866 219.004.751.576

221.662.005.903 2.657.254.327

18. VAY VA NQf T H U E T A I CHINH

01/01/2018 Trong ky 30/06/2018

Vay ngan han Ngan hang Nong nghigp va Phat trien Nong thon Vi?t Nam - CN Ha NQI (i) Ngan hang TMCP Cong thuong Vigt Nam - CN Thanh Xuan (ii) Ngan hang TMCP Dau tu va phat trien Vi?t Nam - CN Ba Dinh (iii) Ngan hang TMCP Ngoyi thuong Vif t Nam - CN Thanh Xuan (iv) Ngan hang TMCP Quan Dgi - CN Dign Bien Phu (v) Ngan hang TMCP Quoc te Vigt Nam -CN Ba Dinh Ngan hang TNHH M T V HSBC - CN Ha Nf i (vi) Ngan hang TMCP Vigt Nam Thjnh Vugng (vii) Cong ty Co phan Dau tu Kinh doanh Bat dgng san Thang Long (viii) Vay dai han den han tra Ngan hang TMCP Ngoai thuong Vigt Nam - CN Thanh Xuan (ix)

Vay dai han Ngan hang TMCP Ngoyi thuong Vigt Nam - CN Thanh Xuan (ix)

Gid trf So co kha nang tra ng Tang Giam Gia tri So co kha

nang tra ng VND VND

2.233.681.315.775 2.233.681.315.775

117.894.183.717 117.894.183.717

641.400.842.252 641.400.842.252

252.420.231.882 252.420.231.882

519.841.322.773 519.841.322.773

389.839.706.059 389.839.706.059

82.622.756.051

149.662.273.041

80.000.000.000

82.622.756.051

149.662.273.041

80.000.000.000

VND

2.532.468.762.481 53.343.066.541

646.207.562.951

69.079.510.073

1.061.970.283.621

443.184.156.884

116.626.907.459

136.788.387.564

VND

2.500.064.264.303

117.954.247.600

775.656.934.830

252.420.231.882

731.908.114.840

389.839.706.059

82.622.756.051

149.662.273.041

VND VND

5.268.887.388

24.588.141.150 24.588.141.150

5.268.887.388 5.268.887.388

2.266.085.813.953 2.266.085.813.953 53.283.002.658 53.283.002.658

511.951.470.373

69.079.510.073

849.903.491.554

511.951.470.373

69.079.510.073

849.903.491.554

443.184.156.884 443.184.156.884

116.626.907.459 116.626.907.459

136.788.387.564 136.788.387.564

80.000.000.000

5.268.887.388

19.319.253.762 19.319.253.762

80.000.000.000

5.268.887.388

19.319.253.762 19.319.253.762

Cgng 2.233.681.315.775 2.233.681.315.775 2.557.056.903.631 2.505.333.151.691 2.285.405.067.715 2.285.405.067.715

Khoan vay Ngan hang Nong nghiep va Phat trien Nong thdn Viet Nam - Chi nhanh Ha Noi theo Hop dong tin dung ky ngay 17/11/2017 voi han muc la 120 ty dong bao gom cac khoan vay ngln han, phat hanh thu tin dung L/C va hinh thuc cap tin dung khac. Thai han duy tri han muc la 12 thang ke tir ngay ky hgp dong. Muc dich khoan vay de bo sung von luu d<?ng phuc vu cho ke hoach san xuat kinh doanh n&m 2017 - 2018 va dugc ghi cu the tren tung lan nhan ng. Thai han cho vay ciia mdi khoan ng toi da la 06 thang. Khoan vay khong co tai san dam bao.

Khoan vay Ngan hang TMCP Cong thuong Viet Nam - Chi nhanh Thanh Xuan theo Hgp ddng cho vay hyn muc sd 01 /2018-HDC VHM/NHCT127-TLTL ngay 15/06/2018 co han muc cho vay ngln han 900 ty ddng co thdi han duy tri han muc den het ngay 31/05/2019. Thdi han cho vay doi vdi moi Giay nhan ng nhung tdi da khong qua 06 thang doi vdi vay VND (04 thang doi vdi vay USD). Lai suat ap dyng dugc quy djnh tren tirng Giay nhan ng va dugc dieu chinh 01 thang m§t lan. Myc dich khoan vay dugc sir dung de bd sung vdn luu ddng va phat hanh L/C de nhap khau nguyen lieu phuc vu hoat dgng san xuat kinh doanh ciia Cong ty. Khoan vay dugc dam bao theo Hgp ddng thi chap tai san sd 01/2010/HDTC-TLTL ngay 15/06/2010, Hgp ddng thi chip tai san sd 01/2012/HDTC/DCTL2/TLTL ngay 15/08/2012, Hgp ddng thi chip tai san sd 02/2012/HDTC/DCTL3/TLTL ngay 15/08/2012 vdi tdng nguyen gia la 123,371 ty ddng, cac tai san nay da het khau hao va gia trj con lai bang "0" ddng.

Khoan vay Ngan hang TMCP Dau tu va Phat trien Viet Nam - Chi nhanh Ba Dinh theo Hgp ddng tin dung han muc sd 01.2017.9631443/HDTD ngay 30/11/2017 vdi han mdc cho vay la 300 ty ddng gdm ca VND va ngoai te quy doi. Muc dich khoan vay de bd sung vdn luu ddng, bao lanh thanh toan va md L/C. Thdi han duy tri han muc den 31/08/2018. Thai han cho vay/bao lanh/L/C dugc xac djnh theo tirng hgp ddng tin dung cu the/Cam ket bao lanh /L/C dugc phat hanh.

Khoan vay Ngan hang TMCP Ngoai thuong Vift Nam - Chi nhanh Thanh Xuan theo cac hgp ddng tin dyng nhu sau:

- Hgp ddng tin dyng sd 01/2016/VCB-TLTL ngay 15/09/2016, Hgp dong sua doi bd sung sd 02 ngay 18/12/2017. Tdng han muc tin dung la 600 ty ddng dugc sir dung de tai trg vdn luu ddng phuc vu hoat ddng san xuat kinh doanh. Thdi han duy tri han muc cap tin dung den het ngay 23/03/2018. Thai han cho vay moi khoan ng tdi da la 06 thang. Khoan vay khong co tai san dam bao.

- Hgp ddng dp tin dung so 02/2017/VCB-TLTL ky ngay 14/03/2017, Hgp ddng sua doi, bo sung sd 01 ngay 29/11/2017. Tong han mure dp tin dung la 400 ty dong dugc su dung di tai trg von luu ddng phuc vu hoat ddng san xuat kinh doanh ciia cong ty va phat hanh L/C de thanh toan cac chi phi nhap khiu hang hoa. Thdi han duy tri han muc cap tin dung den het ngay 23/03/2018. Thdi han cho vay moi khoan ng tdi da la 10 thang. Lai suat cho vay dugc xac djnh tai thdi diem giai ngan vdn va dugc ghi tren tirng Giay nhan ng. Khoan vay ke tren khong co tai san dam bao.

Sd du goc vay tyi ngay 30/06/2018 la 287.146.049.180 ddng va 24.478.357,65 USD.

Khoan vay Ngan hang TMCP Quan doi - Chi nhanh Dien Bien Phu theo Hgp ddng tin dung han muc sd 14265.17.051.1464110.TD ky ngay 15/08/2017 vdi han muc vay 500 ty ddng. Thdi han dp tin dung din hit ngay 30/06/2018. Muc dich khoan vay de bd sung vdn luu ddng cho hoat ddng san xuat kinh doanh thudc la dieu ciia khach hang. Thdi han vay tdi da mdi khoan tin dung trong han muc khong qua 6 thang. Sd du goc vay tai thdi dilm 30/06/2018 la 432.122.373.852 VND va 480.968 USD.

Khoan vay Ngan hang TNHH MTV HSBC - Chi nhanh Ha Nfi theo Thoa thuan chung v l tifn ich - Ban sua doi sd 2 dugc lap ngay 16/06/2017. Tdng tifn ich ma Cong ty dugc nhan la 7.000.000 USD. Cac tien ich bao gdm tin dung chung tir, cho vay tai trg nhap khau/mua trong nude, cho vay thanh toan tra trudc, cho vay tai trg thanh toan cac chi phi tif n ich va djch vy. Mdi loai tif n ich co thdi han cho vay rieng, tu 90 - 270 ngay.

Khoan vay Ngan hang TMCP Vift Nam Thjnh Vugng - Hoi sd chinh theo Hgp ddng tin dung sd 1788809/HDHM/2017/VPB-TOBACCO ky ngay 01/12/2017. Han muc cho vay la 140 ty ddng, han muc cap bao lanh tdi da la 60 ty ddng, han muc phat hanh L/C la 60 ty ddng. Thdi han duy tri han muc tin dung tinh tu ngay ky Hgp ddng. Myc dich cap tin dung de bd sung vdn luu ddng phuc vu hoat ddng san xuat kinh doanh cua Doanh nghiep, md L/C, phat hanh cac loai bao lanh,... Khoan vay khong co tai san dam bao.

(viii) Khoan vay von ngan han Cong ty Co phan Dau tu kinh doanh Bat dong san Thang Long theo cac hgp dong:

- Hgp dong vay so 01/12/HDV/TLC-Vinataba Thang Long ngay 05/10/2012 va cac phu luc hgp dong vdi so tien la 50 ty dong.

Hgp dong vay so 02/12/HDV/TLC-Vinataba Thang Long ngay 05/10/2012 va cac phu luc hgp dong vai so tien la 30 ty dong.

(ix) Khoan vay Ngan hang TMCP Ngoai thuong Viet Nam - Chi nhanh Thanh Xuan theo Hgp dong cho vay trung dai han s6 01/2017/TH/VCBTX-TLTL ngay ky ngay 25/12/2017 vdi han muc cho vay tdi da la 630.079.330.000 dong, trong do khoan c&p tin dung dugc su dung chi tiet nhu sau: tdi da 608.087.450.000 ddng vdi Du an "Dau tu day chuyen che bien sgi 6 tan/gid" va tdi da 21.991.880.000 ddng doi vdi Du an "Dau tu he thong xu ly miii phan xudng sgi". Thdi han cho vay la 60 thang ke tir ngay tiep theo cua ngay giai ngan vdn vay. Muc dich sur dung vdn vay de thuc hien dau tu tai san cd dinh ciia Du an "Dau tu day chuyen che bien sgi 6 tan/gid" va "Dau tu he thong xu ly mui phan xudng sgi". Lai suat cho vay cd dinh 01 n&m dau tien la 7,2%/nam, cac nam tiep theo dugc ap dung theo lai suat co sd cong vdi muc bien 2,6%. Cong ty dugc an han ng goc la 06 thang ke tu ngay tiep theo cua ngay giai ngan vdn vay lan dau. Hgp dong vay dugc dam bao bang toan bd tai san hinh thanh tir vdn vay thudc Du an "Dau tu day chuyen che bien sgi 6 tan/gid" va Du an "Dau tu he thong xur ly mui phan xudng sgi".

19. CHI PHI PHAI TRA NGAN HAN

30/06/2018 01/01/2018 VND VND

Lai vay 38.035.473.688 38.224.595.912 Chi phi phai tra khac 148.832.293 4.495.880.905

Cgng 38.184.305.981 42.720.476.817

3AI TRA NGAN HAN KHAC

30/06/2018 01/01/2018 VND VND

Kinh phi cong doan 2.820.514.972 2.648.390.677 Tdng Cong ty Thudc la Viet Nam (*) 125.833.039.387 Cong ty Cd phan D&u tu Phat trien Hgp Phu (**) 6.600.000.000 6.600.000.000 Phai tra ve thue tieu thu dac biet hang gia cong 11.520.034.514 4.982.338.582 Quy phong chdng tac hai thudc la 4.383.475.388 4.300.555.430 Tien hd trg Du an di doi nha may (***) 150.000.000.000 150.000.000.000 Nhan ky quy ky cugc ngln han 277.468.610 327.468.610 Cac khoan phai tra, phai nop khac 627.855.737 1.893.357.091

Cgng 176.229.349.221 296.585.149.777

(*) Lgi nhuan sau thue va quy dau tu phat trien phai nop ve Tdng Cong ty Thudc la Viet Nam theo Ket luan ciia Kiem toan nha nude ve viec Bao cao kiem toan ket qua tu van djnh gia va xu ly tai chinh trudc khi chinh thuc cong bo gia trj cd ph&n hoa tai Cong ty me - Tong cong ty Thudc la Viet Nam. Trong 6 thang d&u nam 2018, Cong ty da nop sd tien nay ve Tdng cong ty.

(**) Sd tidn Cong ty Co phan D&u tu phat tridn Hgp Phii tarn chuyen cho Cong ty TNHH MTV Thang Long trong khi chd thdng nh&t mot so ndi dung gi&i quyet lien quan den Du an toan nha chung cu va dich vu thuong mai, sd 3 Nguyen Huy Tuong, Thanh Xu&n, Ha Ndi theo Hgp ddng hgp tac kinh doanh sd 04/HDKD/HP-TL ngay 10/04/2008 va cac phu luc hgp ddng sd 01/PLHD-HTKD ngay 18/11/2009, phu luc hgp ddng sd 02/PLHD-HTKD ngay 23/12/2010.

(***) Theo Phu luc hgp dong so 02 ngay 10/08/2015 ciia Hgp dong hgp tac d&u tu ngay 04/8/2008 giua Tdng cong ty Thuoc la Viet Nam, Tap doan VinGroup, Cong ty TNHH Thanh phd Mat Trdi Moc, Cong

ty TNHH MTV Thuoc la ThSng Long vd vide ho trg di doi nha may Thudc la Thang Long vai tong kinh phi ho trg la 300 ty ddng. Trong do, Cong ty dugc ung trudc 150 ty dong kinh phi hd trg ngay sau khi ky Phy luc hgp ddng. Sd tidn 150 ty con lai se dugc ho trg theo 1Q trinh: 100 ty ddng sau khi UBND Thanh phd Ha Ngi ra quydt dinh cho phep chuydn muc dich su dung dat va 50 ty dong con lai dugc chuyen sau khi Cong ty ban giao m&t b&ng khu dat cho Tap doan VinGroup.

21. VONCHUSdHUtJ

Bang doi chieu bien dong von chu sd hihi:

Von gdp cua chu sd hihi

LNST chua phan phoi Cgng

VND VND VND

Tai ngay 01/01/2017 1.427.513.307.795 57.489.794.486 1.485.003.102.281

Tang vdn trong nam Lai trong n&m Tarn phan phoi lgi nhuan n&m 2 0 1 6

162.439.692.165 205 .512 .514 .141 (57 .489 .794 .486)

162.439.692.165 205.512.514.141 (57 .489.794.486)

Tai ngay 01/01/2018 1.589.952.999.960 205.512.514.141 1.795.465.514.101

Lai trong ky Tarn phan phoi lgi nhuan n&m 2 0 1 7 Trich quy thuong ngudi quan ly doanh nghifp, kiem soat vien 2 0 1 6

81 .746 .135 .291 (50 .000 .000 .000)

(413 .085 .975)

81 .746.135.291 (50 .000.000.000)

(413 .085 .975)

Tai ngay 30/06/2018 1.589.952.999.960 236.845.563.457 1.826.798.563.417

22. CAC KHOAN M y C NGOAI BANG CAN DOI K E TOAN

Ngoai td cac loai

30/06/2018 Ngoai td cac loai - USD - EUR

Tai san dugc su dung nhan ban giao tir khach hang

145.460,74 749 ,87

01/01/2018

232.704 ,24 755 ,33

Cong ty da ky hgp ddng vdi mgt sd khach hang nude ngoai ve vide san xuat thudc la theo cac nhan hidu chi djnh. Hgp ddng quy dinh, khach hang nude ngoai cd nghia vy cung cap may moc va thiet bj (cho mugn) cho Cong ty su dung dd san xuat thudc la.

Danh sach may moc thiet bj da nhan tir cac khach hang nude ngoai theo tirng hgp ddng mugn tai san (tarn nhap tai xuat) tai ngay 30/06/2018 nhu sau:

May moc, tai san nhan giu hd Nam tarn nhap Ky hidu

Day chuydn cudn Mak8 sd 04 1994 Mak8 -Mak3 Day chuyen ddng bao HLC sd 4 1994 HLP Day chuyen ddng bao YB42B 2005 YB42B Day chuyen ddng bao Slim 5 2010 CP20-3 Day chuydn ddng bao Slim 6 2011 CP20-3 Day chuyen cudn, ddng bao Nano 2013 YJ14-23 Day chuyen cudn, ddng bao Nano 2013 YB43A Day chuyen cudn, ddng bao Nano 2010 YJ14-23 Day chuyen cudn, ddng bao Nano 2010 YB43A Day chuyen ddng bao Compact 7 2013 CP20-3 Day chuyen cudn Slim so 6: 1.500 d/phiit 2015 Y J 14-23 Day chuyen cudn Slim sd 7: 3.500 ct/phut 2015 Z J 114

Vat tir, hang hoa nhan giur ho

Do n vi 30/06/2018 01/01/2018 San trine 64x3000m Aroma ( A l 2045) VJ U 1.7 l 1 i l l IK V7 l / V w7 V7 V7 V7 1 1 1 / VI V7 111 C I 1 / X. 1 A - V 1 1

M 94 185 00 7 T . JO J , W

34 385 DO JU.JOJ,UU

SaD vane 64 xa cir 2 chi black OWL cold CAI 2064) M 1 95 580 00 1 7 J . JOVjVU

5 1 77 00 SaD vane 64*3000m2 chi Face SI Presso08RS(STl A J U U • u " n V7 1 —' v U V ' 1 1 1 Z. W i l l 1 U V V V J 1 / 1 1 V J O U V O U J I J 1 1

M 69 000 00 24 000 00 i.U.UUU,W

San van? 64 chi Presso A19104 VJ U L7 V U l 1 id V7 T W 1 1 1 1 1 w * J ZJ V ' I V 1 Zw 1 \_/ T

M 51 231 00 S&D xanh 64 2 chi Black OWL slim lieht (A12105) VJ U U 7 V U 1 111 V7 T Z * V 1 1 1 1 — I V V—7 T ¥ 1—d J 111 1 1 l l j Z , 1 1 1 1 1 V 1 Z^ 1 V/ «7 /

M 111 968 00 1 1 1 * 7 V J O 5 V U

Nhan Black OWL slim Gold 1000T 772,90 15,50 Nhan Black OWL slim lieht 1 1 l l L l l 1 1 71 CI v- rv V_7 V ¥ Aj O 111 1 1 11 *—, 111

1000T 3,30 Nhan Aroma slim 20 1 V 1 1 U 1 1 A V I V I 1 1 U 0 111 1 1 — V7

1000T 8,25 3,60 Nhan Aroma slim menthol 1 1 1 1 U 1 1 A VI V I 1 1 1 U 111 11 1 U v l 1111VJ 1

1000T 26,50 26,50 Nhan Aroma slim liphts 1 1 1 1 U 1 1 A VI V I 1 1 1 U J 111 1 1 11*—, 1 1 1*3

1000T 98,80 Nhan Face slim Presso 1000T 265,20 0,40 Tut Black OWL slim gold 1000T 84,60 3,20 Tiit Black OWL slim light 1000T 0,05 Tut Aroma Slim 20 V U 1 A V I V ' 1 1 1 U V J 111 11 — V J

1000T 1 77 0,77 Tut Aroma slim menthol 1000T 3,95 3,95 Tiit Aroma slim lights 1000T 10,60 Tiit Face slim Presso 1000T 26,60 1,30 Tiit Win Slim 1000T 0,60 Chi xe trang Aroma M 425.000,00 278.000,00 Hop Aroma Slim 20 Cai 18,00 12,00 Hop Aroma slim 20 ko in Cai 3.119,00 365,00 Thung Win slim Cai 273,00

DOANH THU BAN HANG VA CUNG CAP DJCH V y

Ky nay Ky so sanh VND VND

Doanh thu ban thuoc la dieu 2.153.765.968.177 2.108.295.438.161 - Xuat khau 468.726.763.689 462.402.693.933 - Tieu thu trong nuac 1.685.039.204.488 1.645.892.744.228 Doanh thu ban thuoc la sgi 13.353.359.973 Doanh thu gia cong 4.318.591.678 Doanh thu ban vat tu, hang hoa 13.456.356.028 11.173.149.598 Doanh thu khac 256.740.841 158.737.400

C§ng 2.185.151.016.697 2.119.627.325.159

Cac khoan giam trir doanh thu - Hang ban bi tra lai 146.253.205 237.539.217

Doanh thu thuan 2.185.004.763.492 2.119.389.785.942

Doanh thu vol cac ben lien quan Ky nay Ky so sanh

VND VND

Cong ty Co phan Xuat nhap khau Thuoc la 271.015.600.455 271.716.549.597 Cong ty TNHH M T V Thudc la Sai Gdn 310.820.432 1.163.827.980 Cong ty TNHH M T V Thudc la Thanh Hoa 436.216.200 3.014.000 Cong ty TNHH Thuoc la Da Nlng 31.437.675 13.149.047 Cong ty TNHH M T V Thudc la Blc Son 4.318.591.678 5.661.321 Cong ty Cd phan Ngan Son 2.260.700.870 3.181.062.809 Cong ty Thuong mai Thudc la 143.020.855 Cong ty TNHH M T V Vien Thudc la 49.853.412

24. GIA VON HANG BAN

K y nay VND

Ky so sanh VND

Gia von ciia hang hoa, thanh ph&m da ban Gia vdn ciia vat tu da ban Thue nhap khau dugc hoan Hang ban bj tra lai Cac khoan khac

1.925.734.705.634 765.975.943

(248.630.448)

1.841.613.499.701 51.377.878

(12.504.834) 237.539.217

71.531.878

Cfng 1.926.252.051.129 1.841.961.443.840

DOANH THU HOAT DQNG TAI CHINH

K y nay ¥ 7TVTT"*

VND

Ky so sanh VND

Lai tien gui Co tuc, lgi nhuan dugc chia Lai thanh toan trudc han | r"i i ly A*I Vy Inn n Pv / mo

i^ai cnenn iccn ty gia

11.254.653.161 2.135.216.000 2.477.364.118 7 143 060 1 70

1U.UUU. 1 / \ J

11.659.670.603 1.067.608.000 2.709.671.467 S 491 S44 890 J .TZ .J . J " " . 0 7U

Cyng 18.010.293.449 20.860.494.960

C H I PHT TAT C H I N H v l l l 1 111 I n.1 w l l l l l l l

Kv nav VND

Ky so sanh VND

Lai tien vay Hoan nhap du phong giam gia dau tu Chi phi tai chinh khac

50.456.747.852

5.757.598.827

A SA CA f A m% /y /y -i - 1 f)

40.864.333.378 (1.394.791.000)

2.153.114.245 Cgng 56.214.346.679 41.622.656.623

CHI PHI BAN HANG VA CHI PHI QUAN L Y DOANH NGHlfP

K y nay VND

Ky so sanh VND

Chi phi ban hang Chi phi nhan vien Chi phi vat lieu, bao bi Chi phi cong cy, dung cu Chi phi khau hao tai san co djnh Quy phong chdng tac hai thuoc la Chi phi djch vu mua ngoai Chi phi bang tien khac

65.506.639.043 13.082.572.478

871.083.953

259.391.124 25.291.011.276 15.004.278.355 10.998.301.857

57.278.174.186 A m\ A s\ mm A m A y A y

12.407.154.646 1.050.270.479

11.157.800 234.444.012

24.697.873.008 9.928.660.437 8.948.613.804

Chi phi quan ly doanh nghiep Chi phi nhan vien quan ly Chi phi nguyen lieu, vat lifu Chi phi dung cy, do dung v&n phong Chi phi khau hao tai san cd djnh Thue, phi, If phi Chi phi djch vy mua ngoai Chi phi bang tien khac

55.467.888.753 30.013.917.836

790.786.712 1.298.474.499 6.248.104.009 1.067.797.633 3.262.544.658

12.786.263.406

68.080.056.750 30.983.613.686

415.414.291 1.477.615.807 5.091.888.107 6.298.768.113 3.965.408.873

19.847.347.873

Cfng 120.974.527.796 125.358.230.936

28. THU NHAP KHAC

Thu tir ban phe lieu, vat tu thanh ly Thu thanh ly TSCD Thu nhap khac

Cgng

Thu nhap khac vdi cac ben lien quan Cong ty TNHH MTV Thudc la Sai Gdn Cong ty TNHH MTV Thudc la Thanh Hoa Cong ty TNHH Thudc la Da Nlng

Ky nay VND

2.700.602.983

2.700.602.983

7.200.000 20.196.000 11.370.000

Ky so sanh VND

2.007.225.054 4.464.853.179

100.001

6.472.178.234

17.539.150 56.419.000

110.450.000

29. CHI PHI KHAC

Cac khoan bi phat Chi phi khau hao tai san cd dinh

C§ng

Ky nay Ky so sanh VND VND

450.814.574 2.085.104.479 49.880.790 49.880.790

500.695.364 2.134.985.269

30. CHI PHI SAN XUAT KINH DOANH THEO Y E U TO

Ky nay Ky so sanh VND VND

Chi phi nguyen lieu, vat lieu 1.690.025.053.085 1.646.572.931.167 Chi phi nhan cong 144.237.888.408 150.248.099.971 Chi phi khau hao tai san cd dinh 10.195.691.605 19.368.632.588 Chi phi dich vu mua ngoai 39.796.972.472 49.310.353.979 Chi phi khac 84.740.581.789 63.652.536.793

Cgng 1.968.996.187.359 1.929.152.554.498

31. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH

Ky nay Ky so sanh VND VND

Lgi nhuan ke toan trudc thue Dieu chinh cho thu nhap chju thue - Trir: Cac khoan thu nhap khong chju thue - Cong: Cac khoan chi phi khong dugc trir Tong Thu nhap chju thue

- Thue suat Chi phi thue TNDN hifn hanh

101.774.038.956 135.645.142.468

(2.135.216.000) 500.695.364

100.139.518.320

20% 20.027.903.665

(1.067.608.000) 2.134.985.268

136.712.519.736

20% 27.342.503.947

SO DU" VA GIAO DICH V 0 I CAC BEN LIEN QUAN

Trong ky, Cong ty co giao djch vol cac ben lien quan sau:

Ben lien quan Moi quan he

Tong cong ty Thuoc la Viet Nam Cong ty Xuat nhap khau Thuoc la Cong ty Thuong mai thuoc la Cong ty TNHH M T V Thudc la B&c Son Cong ty TNHH M T V Thuoc la Thanh Hoa Cong ty TNHH Thudc la Da NSng Cong ty TNHH M T V Thudc la Sai Gdn Cong ty TNHH M T V Thuoc la Long An Cong ty TNHH M T V Vien Thudc la Cong ty Cd phan Ngan Son Cong ty Cd phan Hoa Viet Cong ty Cd phan Cat Lgi Cong ty TNHH M T V Thudc la An Giang

Cong ty mg Don vj hach toan phu thudc Cong ty me Don vj hach toan phu thudc Cong ty me Cong ty con Cong ty con Cong ty con Ciing Tong Cong ty Ciing Tong Cong ty Ciing Tdng Cong ty Ciing Tdng Cong ty Ciing Tdng Cong ty Ciing Tdng Cong ty Ciing Tong Cong ty

Ngoai cac giao djch va sd du vdi cac ben lien quan dugc trinh bay tai cac thuyet minh khac ciia Bao cao tai chinh nay, trong ky Cong ty cd giao djch vdi cac ben lien quan nhu sau:

Giao djch vdi cac ben lien quan

Mua hang hoa, djch vu Cong ty Cd phan Cat Lgi Cong ty Cd phan Ngan Son Cong ty Xu&t nhap kh&u Thudc la Cong ty Co ph&n Hoa Vift Cong ty TNHH M T V Thuoc la Thanh Hoa Cong ty TNHH Thudc la Da NSng Cong ty TNHH M T V Thudc la Bdc Son Cong ty TNHH M T V Thudc la Sai Gdn Cong ty TNHH M T V Vien Thudc la

Chia co tire Cong ty Cd ph&n Cat Lgi

Chiet khau thanh toan dirge hudng Cong ty Cd phan Cat Lgi

Lai thanh ly TSCD Cong ty TNHH M T V Vifn Thudc la

Thu nhap cua HDTV va Ban Giam doc

Ky nay VND

213.036.794.387 17.607.005.200

8.998.895.604 6.478.807.790

11.703.343.099 118.000.000

16.151.511.000

2.135.216.000

2.477.364.118

2.468.249.300

Ky so sanh VND

233.415.135.461 52.693.021.074

105.594.971.625 494.698.000

14.097.495.504 6.145.669.020 7.282.572.274 1.758.532.350

21.654.416.036

1.067.608.000

2.709.671.467

4.464.853.179

1.529.400.000

CAC S 0 KIEN PHAT SINH SAU NGAY K E T THUC K Y K E TOAN

Khong cd sg kien bit thuong nao xay ra sau ngay kit thiic ky k l toan lam anh hudng din tinh hinh tai chinh va hoat ddng cua Cong ty c&n thilt phai dieu chinh hoac trinh bay tren Bao cao tai chinh cho ky hoat ddng tu ng&y 01/01/2018 din ngay 30/06/2018.

34. SO LI$U SO SANH

So lieu so sanh tren Bang can doi ke toan la so lifu tren Bang can doi ke toan tai ngay 31/12/2017 da dugc kiem toan chuyen sang.

So lieu so sanh tren Bao cao ket qua hoat dong kinh doanh giOa nien do, Bao cao luu chuyen tien te giiia nien do la so lieu tren Bao cao tai chinh cho ky hoat dong tir ngay 01/01/2017 den ngay 30/06/2017 da dugc soat xet.

V. Y KIEN KIEM TOAN

Can cu tren ket qua soat xet ciia don vj kiem toan, don vj kiem toan khong thay co van de gi khiln don vj kiem toan cho r&ng Bao cao tai chinh giOa nien do dinh kem khong phan anh trung thuc va hop ly, tren cac khia canh trong yeu, tinh hinh tai chinh ciia Cong ty TNHH MTV Thudc la Thang Long tai ngay 30/06/2018, ket qua hoat dOng kinh doanh va luu chuyen tien te cho ky hoat dgng tir ngay 01/01/2018 den ngay 30/06/2018, phii hgp vdi Chu&n muc ke toan Viet Nam, Chi dg k l toan doanh nghigp va cac quy djnh phap ly cd lien quan din viec lap va trinh bay bao cao tai chinh giria nien do.

Van de can nhan manh:

Don vj kilm toan luu y ngudi dpc din thuylt minh sd 08 trong Ban thuyet minh bao cao tai chinh: Tai ngay 30/06/2018, so tiln thul nhap kh&u ciia nguyen lieu, vat lieu nhap kh&u dung de san xu&t thudc la dilu xu&t kh&u Cong ty TNHH MTV Thudc la Th&ng Long da tarn nop tai kh&u nhap kh&u theo quy djnh nhung chua dugc hoan khoang 196,1 ty ddng (trong do sd thue nhap kh&u phat sinh tir n&m 2009 den n&m 2016 khoang 186,7 ty ddng). Sau khi hoan thanh xu&t khau cac Id hang dugc san xu&t tir nguyen lieu nhap kh&u, Cong ty TNHH MTV Thuoc la Th&ng Long se thgc hien cac thu tuc di nghj hoan thul nhap kh&u neu tren. Thdi dilm hoan thul va sd tiln thul dugc hoan phu thudc vao quylt djnh ciia co quan hai quan.

Noi nhan: - Bd K l hoach va D&u tu; - T C T T L V N ; - HDTV, Ban GD; - BKS; - VP HDTV, BKSNB; - Luu: VT, T C K T .

0^ GlTcn CONG BO THONG TIN

GIAM DOC

Nguyen Quang Huy