c O P H A N MiA f)U 'O N G C A N T H O -...
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Cong ty TNHH Kiem Toan AFC Vi~t Nam AFC Vietnam Auditing Co., Ltd Thanh vien t~p doan PKF Quae te Member firm of PKF International PKf Accountants & business advisers CONG TV cO PHAN MiA f)U'ONG CAN THO Bao cao tai chinh hQ'pnhAt di dU'Q'cki!m toan cho nam tai chinh ket thuc vao ngay 30 thang 06 nam 2017 www.pkf.afcvletnam.vn
Transcript of c O P H A N MiA f)U 'O N G C A N T H O -...
Cong ty TNHH Kiem Toan AFC Vi~t NamAFC Vietnam Auditing Co., Ltd
Thanh vien t~p doan PKF Quae teMember firm of PKF International
PKfAccountants &
business advisers
C O N G T V c O P H A N
MiA f ) U 'O N G C A N T H O
Bao cao tai chinh hQ'pnhAt di dU'Q'cki!m toancho nam tai chinh ket thuc vao ngay 30 thang 06 nam 2017
www.pkf.afcvletnam.vn
s A o c A o C U A H Q I a O N G Q U A N T R !
s A o c A o KI~M T o A N T H O N G T IN T A l C H iN H
s A o c A o T A l c H iN H H q P N H A T a A a l 1 q c KI~MT o A N
Bang can <toike tolm hQ'pnhat
Bao cao ket qua ho~t <tOngkinh doanh hQ'pnhat
Bao cao 111uchuylm ti~n t~ hQ'pnhat
Thuyet minhBao cao tai chinh hQ'pnhat
1-3
4
5-8
9
10
11 - 49
CONG TV cO PHAN MfA £>l!O'NG CAN THO ,SO 1284 TrAn Hlln~ £>1;10,Khu VIIC V, Phllang VII, Thanh phO Vi Thanh, TInh H$u Giang
sAc cAe CUA HQI aONG QUAN TRI
HOi t70ng quan trj han hl;lnh t7t trlnh bap cao nay cling vai Bao cao fai chrnh hQ'PnhAt t7a t711Q'CkiAm tean aiaCOng ty co Phan Mra f>lIang can Tha ("COng ty") va cac COngty con (sau t7ay gQi chung la "T$p t7oan") chonAm fai chrnh k6t thuc vao ngay 30 thang 06 nAm 2017.
1. Th~ng tin chung
COng ty CO phan Mra f>lIang can Tha la doanh nghitpt7l1Q'c cO phan h6a tll COng ty Nha nllac.
COng ty t711Q'Cthanh I$p thee Giay cherng nh$n t7ang kY kinh doanh sO 6403000018 t7ang ky Ian t7au
ngay 29 th~ng 04 nam 2005 do Sa k& hOl;lch va £>autll tinh H$u Giang cap.
Trong qua trlnh hOl;lt t7c)ngCOng ty t7a t711Q'CSa k6 hOl;lch va £>au tll.tinh H$u Giang c a p bO sung caeGiAy cherng nh$n t7au tll va Giay cherng nh$n t7ang kY doanh nghitp mai do thay t70i nganh nght\kinh doanh va vOn,t7au tII vai Ian thay t70i gan nhat la Ian ther 14 vao ngay 04 thang 05 nam 2017.
Tn,. sa ehrnh:
-£>ia chi
- £>i$nthOl;li
- Fax
: SO 1284 Tran Hllng £>1;10,Khu Vile V, Phllang VII, Thanh phO Vi Thanh,TInh H$u Giang
: 0293.3879607
: 0293.3879607
Nha may dll6'ng Phl,mgHiep 5010 t7trong 1/5, Phtrong Hiep Thanh, Thi xi NgABay, TInh Hau GiangXI nghitp t7l16'ngVi Thanh 50 1284 Tran HlIflg £>'0, Phll6'ng VII, Thanh phOVi Thanh, TInh Hau GiangTrung tam GiOngLong M9 Ap 6, Xi LU'O'rlgNghTa,Huytn Long M9, tinh Hau GiangVin phong dlili ditn tliIiTP. HO 50191 dll6'ng sO 7, PhU'6'ngBlnh Trj £)OngB, Quan Blnh Tan, TP. HOChiChr Minh Minh
Chi nhimh TP. He Chr Minh ~~n~91t7l16'ngsO 7, Phll6'ng Blnh Trj £>OngB, Quan Blnh Tan, TP. He>Chi
Vin phong d,i dien tliIi Can ThO'50104 dll6'ng 30/4, Phll6'ng An PM, Quan Ninh Killu, TP. can ThO'Chi nhtmh can ThO' 50104 t7l16'ng30/4, PhU'c7ngAn PM, Quan NinhKi!u, TP. CAnThO'
Ho,t dOng kinh doanh clla COng ty:
San xu at t7l1ang;
Kinh doanh cac san pham eLia nganh mra t7l1ang;Djeh Vl,lvat tll k9 thu$t nOng nghitp;Kinh doanh vat tll thi6t bj nganh mra t7l1ang;San xuat - kinh doanh nllae c!a;£>autll va kinh doanh djeh Vl,ldu Ijeh;£>autll va kinh doanh bat dOng san;Djch Vl,lcho thuA tai san.
2. cae thanh vlin cua HOIdOng quan tli, Ban T6ng Glam d6c, Ban ki6m soat
Cae thanh viAn HOi t70ng Quan tri, Ban KiAm soat va Ban TOng Giam t70e ella COng ty m~ trong namva cho t76n ngay I$p bao cao nay bao gem:
HOIdOng quin trt
HQva tAn
Ong NguyAn Thanh Long eM tjchOng NguyAn Thanh Nhan Thanh v~n
Ong TrAn van Hung Thanh viAn
Ong Phl;lm Quang Vinh Thanh viAn
Ba Tran Thj Thai Thanh viAn
Ong £>~ng Minh Thlia Thanh viAn
Ngay 22 thang 09 nam 2016
Ngay 22 thang 09 nam 2016Ngay 22 thang 09 nam 2016
Ngay 22 thang 09 nam 2016
Ngay 22 thang 09 nam 2016Ngay 22 thang 09 nam 2016
1
CONG TV cO PHAN MfA £>l/O'NG CAN THO
SO 1284 Tran Hl1nv £>(iO,Khu VIIC V, Phurang VII, Thanh phO Vi Thanh, TInh Hau Giang
BAO CAO CUA HQI aONG QUAN TRI
HQ va ten
Ba Nguy6n Thj Thuy
Ong £)oan Tan Quang
Ong Nguyan van Thanh
Ban TOng Glam dOc
Ngay 1>6nhiem I tai 1>6nhiem
Ngay 22 thang 09 nam 2016
Ngay 22 thang 09 nam 2016
Ngay 22 thang 09 nam 2016
Chlicvl,l
Tnrang ban
Thanh vien
Thanh vien
HQ va ten
Ong Nguy6n Thanh LongOng Ph~m Quang Vinh
Ong Tran van Hung
Ong Tran Vfnh Chung
Ong Nguy6n Thanh Nh8nOng Nguy~n Hoang Ngoan
Chlic VI,I Ngay 1>6nhieml tai b6 nhiem
T6ng Giam dOc Ngay 22 thang 09 nam 2016Ph6 T6ng Giam dOc Ngay 26 thang 05 niR12015
Ph6 TOng Giam dOc Ngay 10 thang 03 nam 2016
Ph6 TOng Giam dOc Ngay 10 thang 03 nam 2016
Ph6 TOng Giam dOc Ngay 10 thang 03 nam 2016Ph6 T6ng Giam (fOc Ngay 26 thang 05 nam 2015
0,1 dltn thee phap lutt
NgllO'i (J~i dien theo phap luat cua COng ty me trong nam tai chfnh va cho (JAnthai (Jiltm lap bao caonay nhll sau:
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Ngay tai bO nhi(!m
Ngay 22 thang 09 nam 2016Ong Nguy6n Thanh Long TOng Giam dOc
Oanh gla tinh hinh kinh doanh
Kl!t qua ho~t (JQng kinh doanh cua Tap (Joan cho nam tai chfnh kAt thUc VaG ngay 30 thang 06 nam2017 va tlnh hlnh tai chfnh VaG cung ngay nay (JlIC;YCthlt hien trong Bao cao tai chfnh hc;ypnhat (Jfnhkern.
Cae s" kltn phat sinh sau ngay kit thue nim tai ehfnh
KhOng cO 51,1' kien quan trQng nao xay ra klt tUongay kl!t th"c nam tai chfnh (JlIa (JAnyeu cau pMi (Jieuchinh hoac cOng bO trong thuyAt minh trong Bao cao tai chfnh hc;ypnhat.
Kiim toan viln
COng ty TNHH Kiltm toan AFC Viet Nam (fllC;YCchi (Jjnh kiltm toan Bao cao tai chfnh hc;ypnhat chonam tai chfnh kAt thuc VaG ngay 30 thang 06 nam 2017.
C6ng bOtnieh nhitm cua Ban TOng Glam dOc dOl vai Bao cao tal ehfnh hqopnhAt
Ban TOng Giam (JOcchju trach nhi(!m lap Bao cao tai chfnh hc;ypnhat va (Jam bao Bao cao tai chfnhhc;ypnhat (Ji pMn anh trung thl,l'Cva hc;yp19 ve tlnh hlnh tai chfnh cua Tap (Joan VaGngay 30 thang 06nam 2017, cOng nhll kAt qua hOc;lt(JQng kinh doanh hQ'p nhat va 11iU chuyltn tien te hc;ypnhat trongnam tai chfnh kAt thuc VaG cung ngay cua Tap (Joan. £)It lap Bao cao tai chfnh hc;ypnhat nay, BanT6ng Giam (JOc(JlIC;YCyeu cau:
Llfa chQn phu hc;ypva ap dl,Jng nhat quan cac chlnh sach kA toan;
Thlfe hi~n cae xet aoan va Lrac tfnh mOteach hVp Iy va than tl'Qng;Trinh bay cac nguyen tAc kA toan dang (JlIC;YCap dl,lng, tu y thuQc VaG Sl,l' khac bi~t trQng y~ucOng bO va giai trInh trong Bao cao tai chfnh hc;ypnhat;Lap cac bao cao tai chfnh hc;ypnhat tren ca So' ho~t (JQnglien tl,lCtn) khi gia thuyAt Tap (Joan se
tillp tvc ho~t (JQngkhOng con pM hc;yp;vaThiAt lap, thl,l'C hien va duy trl he thOng kiltm soat nQi bQ nham ngan chan va phat hien gian I$nva sai s6t.
CONG TV cO PHAN MIA f)U'O'NG CAN THO861284 TrAn HU'nQ£)~o, Khu VI,I'C V, PhU'ang VII, Thanh ph6 Vi Thanh, TInh H~u Giang
B A o c A o C U A H Q I e 6 N G Q U A N T R I
Ban Tong Giam doc chju trach nhi~m dam bao so k~ toan dU'Q'cghi chep dlly au, pMn anh trung thl!C
va hQ'p Iy tlnh hlnh tai chfnh cua T~p doan va dam bao Bao cae tai chfnh hQ'p nhat cua T$p doan tuan
thti cac chuan ml,l'c k~ toan Vil~t Nam, ch~ dO k~ toan doanh nghi~p Vi~t Nam hi~n hanh va cac quy
dinh phap Iy c6 Iiemquan d~n vi~c I~p va trlnh bay bao cao tai chinh hQ'p nhat.
Ban Tong Giam doc cam k~t rang da tU8n thu cac yeu cllu neu tren treng viec I~p bao cae tai chinh
hQ'p nhat.
7. Phi duytt Bao cao tii chinh hC1Pnhit
Chung tOi phe duy~t Bao cao tai chinh hQ'p nhat dinh kem. Bao cao tai chinh hQ'p nhat nay phan anh
trung thl,l'c va hQ'p Iy tlnh hlnh tai chfnh cua T~p doan vao ngay 30 thang 06 nam 2017, k~t qua ho~t
'. dOng kinh doanh hQ'p nhat va tlnh hlnh lU'u chuylm ti~n t~ hQ'p nhat cung v6'i ban thuy~t minhhQ'p
nhat dinh kem cho nam tai chinh k~t thUc cung ngay, phu hQ'p v6'i cac chu,fm ml,l'Ck~ toan Viet Nam,
ch~ dO k~ toan doanh nghiep Vi~t ~am hi~n hanh va cac quy dinh phap Iy c6 lien quan den vi~c I~p va
trlnh bay bao cao tai chinh hQ'p nhat.
Ong NGUY~N THANH LONG
Chu tjch
H~u Giang, ngay 21 thang 08 nam 2017
GOng ty TNHH Kiem Toan AFC Vi$II'Xdil1AFC Vietnam Auditing Co., ltd.
Thanh vien t~p doan PKF QUQe teMember firm of PKF International
Accountants &business advisers
56: 224/2017/BCKTHN-HCM.00564
BAo cAo KIEM ToAN flOC L~P
K inh giri: Quy e6 dong· •Cae thanh vien Hoi d6ng quan trj va Ban T6ng Giam docCONG TV cO PHAN MiA Dl1C7NGCAN THO
Chung tOi da ki~m toan Bao cao tai chinh hO'Pnhat kern thee cua COng ty CO Phan Mia f)l1cmg Can
ThO' va cac cOng ty con (gQi chung la "T~p doan"), dllO'c I~p ngay 21 thang 08 nam 2017, tC P trang 05
d~n trang 49, bao g6m Bang can doi k~ toan hO'Pnhat ~i ngay 30 than~ 06 nam 2017, Bao cao k~t
qua hOiilt dOng kinh doanh hO'Pnhat, Bao cao 111uchuy~n ti~n te hO'Pnhat cho nam tai chinh ket thuc
'. cung ngay va Ban thuyet minh Bao cao tai chinh hO'Pnhat.
Traeh nhifm cua Ban T6ng Giam dOc
Ban TOng Giam doc chju trach nhiem v~ viec I~p va trlnh bay trung thl,l'Cva hO'P Iv Bao cao tai chinh
hO'Pnhat cua T~p doan thee chulm ml,FCk~ toan, che d¢ ke toan doanh nghiep Vi(lt Nam va cac qu¥
djnh pMp IV c6 lien quan den vi(lc I~p va trlnh bay Bao cao tai chinh hO'Pnhflt va chju trach nhiem ve
kiem soat n¢i bO ma Ban TOng Giam doc xac dinh la can thiet de dam bao cho viec I~p va trlnh bay
Bao cao tai chinh hO'Pnhat khOng co sai s6t trQng yllu do gian I~n ho~c nham I~n.
Traeh nhifm cua Kiim toan vien
Trach nhi(lm cua chung tOi la dlla ra y kien v~ Bao cao tai chinh hO'Pnhat dl,Fatren ket qua cua cu¢c
ki~m toano Chung tOi da tien hanh kiem toan theo cac Chu8n ml,l'C Ki~m toan Viet Nam. Cac Chu8n
ml,Fcnay yeu cau chung tOi tU8n thU chu8n mllc va cac quy dinh ve dc;loduc nghe nghi~p, I~p ke hOc;lch
va thl,FChien cuoc ki~m toan de dc;ltdl1O'c Sl,l'dam bao hoopIv ve vi$c lieu Bao cao tai chfnh cua T~p
doan co con sai s6t trQng yllu hay khOng.
COng viec ki~m toan bao gOm thl,Fc hien cac thu t•••c nhc!lmthu tMp cac bang chung kiem toan v~ cacso Ii(lu va thuyet mii1h tren Bao cao tai chfnh hO'Pnhat. Cac thu t•••c kiem toan <!1IQ'cIl,FachQn dl,Fatren
xet coan cua kiem toan vilm, bao g6m canh gia rui ro c6 sai s6t trQng yeu trong Bao cao tai chinh hO'P
nhat dogian I$n ho~c nham Ian. Khi thl,FChien danh gia cac rui ro nay, ki~m toan vieln da xem xet ki~m
soat n¢i b.¢ cua .T~~ doan lien quan dlln vi(lc I~p va trlnh bay Bao cao tai chlnh hO'Pnhat trung thl,l'c,
hO'PIv nham thiet ke cac thU t•••c ki~m toan phu hO'Pvai tlnh hlnh thl,Fcte, tuy nhien khOng nham ml,lc
drch dlla ra V kien v~ hieu qua cua ki~m soat ~¢i b¢ cua T~p coan. COng viec ki~m toan cQng bao gOm
canh gia tfnh thfch hQ'p cua cac chfnh sach ke toan CIIQ'Cap d•••ng va tfnh hQ'p IV cua cac lIac tfnh ke
toan cua Ban Tong Giam d6c cQng nhl1 danh gia viec trlnh bay tong th~ Bao cao tai chinh hO'PnhM
ChUng tOi tin tl1cm g rang cac bang chung kiE~mtoan ma chUng tOi da thu tMp dl1O'c la day du va thichhQ'plam CO'sa cho V kien kiem toan cua chung tOi.
Y kiltn cua Kiim toan vien
Theo V kien cua chung tOi, Bao cao tai chinh hO'Pnhat da phan anh trung thl,l'c va hO'PlV, tren cac khia
ciilnh trQng yllu tlnh hlnh tai chinh cua T~p doan tiili ngay 30 thang 06 nam 2017, cQng nhll k~t qua
hOiilt dong kinh doanh hO'P nhat va tlnh hlnh 111Uchuy~n tien te hO'P nhat cho nam tai chinh ket thUc
/~ ay, phu hoopvai chu8n mllc ke toan, che do ke toan doanh nghiep Viet Nam va cac quy dinh
.,<...~oO.A ft' lien quan d~n vi$c I~p va trlnh bay Bao cao tai chinh hQ'p nhat.I. .'V .~
Q~' CONG TV '~ 't- . ~
. '1 TRACH~~I~MIlI!UH~ ?: ~ .~ IUEM}OAN :
ft~AFC VI~TNAM ~_.~1- •
,_ T • ~ . N PHAT NGUYNTHjMYNGQC
Ph6 Tong Giam aoc Ki!m toan viens6 Gilly eN £>KHN kiem toan: 2732-2016-009-1 s6 Giay eN £>KHN ki~m toan: 2860-2014-009-1
CONG TV TNHH KI~M ToAN AFC VieT NAM
TP, Ho Chi Minh, ngay 21 thang 08 nam 2017
~ ~nh~~i~i~;~~r~~ao~~Z~; ~e~;u~~~~~~~~~· ~~t_86:~a;2~;d6:~i;::I:l~kfH~~~~~~k~~~C:i~:~~~:' Website:wwwpkf.afcvietnam.vn 4
AFC VietnamAudifing Co., Ltd. is a member firm of the PKF InternationalLimited family of legally independent firms and does not accept any responsibilityor liability for the actions or inactions of any
Individual member or correspondent firm or firms.
CONG TY cO PHAN MIA £)U'ONG CAN THO'
f)ja chi: s6 1284 Trim HlPng f)~O, Khu VI,I'C V, PhlPcmg VII, Thanh Ph6 Vi Thanh, Tlnh H$u Giang
BANG CAN DOl KE ToAN HQ'PNHATT,i ngay 30 thing 06 nam 2017
f)O'n vi tinh: VNO
Mi Thuy6t3 0 /0 6 /2 0 1 7 0 1 /0 7 /2 0 1 6
56 minh
TAl SAN NGAN· H~N 100 696.337.595.220 416.537.210.966
Tien va cae khoan tU'O'ng dU'O'ng tien 110 5.1 42.386.345.023 42.371.149.607
Tie!n 111 36.586.345.023 42.071.149.607
Cac khoan tlPO'ngdlPO'ngtieJn 112 5.800.000.000 300.000.000
Cae khoan diu tll' tai ehinh ngin h,n 120 57.800.300.000 42.000.000.000
ChCrng khoan kinh doanh 121
0\1' phOng giam gia chling khoan kinh doanh 122
. f)au tlP nam gill' dan ngay dao h~n 123 5.2 57.800.300.000 42.000.000.000
Cae khoan phai thu 130 51.910.182.372 102.996.060.453
PMj thu ngan hl;lnCUa khach hang 131 5.3 44.689.199.368 46.925.724.118
Tra trU'6'eeho ngU'O'iban ngan h/iln 132 5.4 10.239.366.198 23.623.597.076Phai thu n¢i b¢ ngAn h/iln. 133
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Phai thu theo tien d¢ ke hO/ilch hQ'pd6ng xay134dl,l'ng
PMi thu va eho vay ngan h~n 135
Cae khoan phai thu ngan h~n khac 136 5.5 32.435.149.501 72.222.725.35701,1' ph6ng cac khoan phai thu kh6 dei 137 5.6 (35.595.585.580) (39.918.038.983)
)Tai san thiau ch6' Xli' Iy 139 5.7 142.052.885 142.052.885
Hang tan kho 140 5.8 539.572.820.251 224.282.748.692Hang t6n kho 141 553.610.887.733 224.324.489.699Dl,I' phOng giam gia hang t6n kho 149 (14.038.067.482) (41.741.007)
Tai san ngin h,n khae 150 4.667.947.fj74 4.887.252.214Chi phi tra trU'c7Cngan h/iln 151 5.9.1 839.102.461 2.031.841.049Thua GTGT dlPQ'ckhau trCP 152
Thua va cac khoan phai thu Nha nU'O'c 153 5.18 3.828.845.113 2.855.411.165Giao dich mua ban Ii;li trai phieu Chlnh phu 154
TElisan ngan h/iln khae 155
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312 5.17
313 5.18
314
315 5.19
316
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318
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339
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30/06/2017
666.467.924.392
617.656.889.081
12.704.918.484
204.264.331.186
32.673.265.873
17.707.843.957
4.113.431.444
24.602.348.476
312.840.194.191
125.000.000
40.943.852.127
477.614.494.502
417.456.063.647
10.878.361.501
194.827.193.224
35.895.908.426
19.323.598.693
3.241.578.351
75.000.000
50.668.771.228
P H A N T H ! H O N G Y E N
NgU'6'i I~p bieu
TRAN MQNG NGQC
K~ to~m trU'cYng
N G U y e N T H A N H L O N G
TOng Giarn £>6c
H?u Giang, ngay 21 thang 08 nam 2017
Bao cao nay phai <JU'Q'c<JQccung v6'i Ban thuy~t minh bao cao tai chinh hQ'p nhlit
CONG TV cO PHAN MfA £)U'ONG CAN THO
£)ia ehf: 561284 Tran HU'ng£)f,10,Khu VIfC V, PhU'c7ngVII, Thanh Ph6 Vi Thanh, T1nh H$u Giang
s A o c A o K~T Q U A HO~T a C ) N G K IN H D O A N H H Q 'P N H A T
Cho nlm tal chinh kit th€lc vao ngay 30 thang 06 nlm 2017
Doanh thu ban hang va cung cap dlch v\I
Cae khoan giam tn1 doanh thu
Doanhthuthuan
G!a von hillng ban .
LQ'i nhutn gOp
Doanh thu ho~t dong tai ehinh
Chi phi tilli ehinh
. T rang c16: ch i ph i Illi vay
Phln IVI nhutn/(IO) trong c6ng ty lIin kAt. Iiin 24
doanh
Chi phi ban hang 25
Chi phi quan Iy doanh nghi~p 26
LVi nhu,n tir hOft dQng kinh doanh 30
Thu nh$p khae 31
Chiphikhac 32
LQ'Inhut" khac 40
TOng 1Q'i"hut" kG toa" trU'6'c thuG 60
Chi phi thu! thu nh~p doanh nghi~p hi~n hanh 51
Chi phi thuA thu nh~p doanh nghi~p hosn If,1i 52
LQ'Inhu,n sau thuA thu nh,p doanh nghi,p 60
LVi nhu,n sau thuA cua cO dang cua cang ty m, 61
LVi nhutn sau thui cua cO d6ng kh6ng ki6m
soat
Lai eel ban tren eOphi!u
~~~
PHAN THI HONG Y~N -T-RA-N-M-Q-N-G-N-G-QC
NglJ'b'iI~p bi€lu K! toan trlJ'6'ng
MI Thuy6t
sO mlnh
£)oonvi tinh: VND
2017 2016
1.446.725.546.734 1.507.015.536.289
7.934.381.150 5.907.557.986
1.438.791.165.584 1.501.107.978.303
1.304.942.985.714 1.389.793.320.161
133.848.179.870 111.314.658.142
9.791.125.815 7.256.128.328
12.892.740.633 14.991.537.825
12.357.735.478 14.989.474.621
1.821.627.958 1.293.430.439 •••16.216.685.557
1Q219.784.440.900 --
49.699.515.420 25.177.848.496 )Nl.'
66.651.992.033 59.910.389.688 ) P
5.212.695.525 1.119.477.569 ~£)A'
5.622.210.265 1.060.467.793 AN
(409.614.740) 59.009.776 '--!N H
66.242.477.293 59.969.399.464.~
7.970.697.317 3.709.727.937
(806.579.111 ) 5.524.492.444
.59.078.359.087 50.735.179.083
58.962.074.035 49.613.411.942
1.121.767.141
3.532
Bac cac nay phsi dlJ'Q'cdoc cung v6'i Bsn thuyet minh bac cac tai chinh hQ'pnhat
CONG TV cO PHAN MiA f)U'ONG cAN THU
£)ia chi: sa 1284 TrAn HLI'ng £)1iI0,Khu VIle V, PhLl'ang VII, Thanh PhO Vi Thanh, Tinh H~u Giang
BAO CAO LU'U CHUYEN rlEN re HQ'P NHAr(Thea phU 'O 'flg phap gian tilJp)Cho nam tal chfnh kit thuc va~ ngay 30 thang 06 nam 2017
CHfTI~U
LlIU CHUY~N TI~N TO' HO~T £lONG KINH DOANH
LQ'I nhutn tnJtcirc thu6
D ilu ch/nh cho cac khoan
Khau hao tali san cO l1inh
Cae khoan dll phOngUii, 10 ch6nh I.ch tY gill hOi l10eii do deinh gia l;;Ii cac
kho~n m•••c ti~n t$ c6 gOc ngolili t.Uii, 10 tCrhOlilt I1Qngl1au tLl'
Chi phi IIi yay
Cae-l1ieu chinh khae
L9 'I nhu 'n KD trI.rt7c nhfing thay c16/van IU 'U t1qng
Tang, giam cae khoan phlii thu
Tang, giam hang tOn khoTang, giam cac khoan phai tra (Khong k6 lai yay phai
tra, thue TN ON phai n(ip)
Tang, giam chi phi tra tn.r6'c
Tang giam chling khoan kinh doanh
Tien lai yay l1a tra
Thu6 thu nh~p doanh nghi$p l1a n(ip
Tien thu khae tCrhOlilt d(ing kinh doanh
Tien chi kMc tCrho,t l1c}ng kinh doanh
LU'U chuYAn ti6n thuAn tir ho,t cJQngkinh doanh
LU'U CHUY~N TIt:N TO' HOAT £lONG £lAu TlI
Tien chi mua sam, xiiy dl,l'ng tai s~n cO djnh va cae tai
san dai han kMeTien thu thanh Iy I nhLl'Q'ng ban tai san cO djnh va Uti
san dai han kMeTi~n chi cho Yay, mua cac cOng c•••nQ' cLia 1100nvi khac
Tien thu hOi cho Yay, ban liili cOng c•••nQ' cLia dO'n vi
Tien chi l1au tLl' g6p vOn vao dO'n vi kMe
Tien thu hOi l1au tLl' g6p vOn vao 1100nvi khac
Tien thu (Ai eho yay, cO tlic va lQ'i nhu~n dllQ'c chia
LU'U chuyln tiin thuAn tir ho,t dong cJAutIP
LU'UCHUY~N TIt:N TO' HO~T aONG TAl CHiNHTit\n thu tCr phat hanh eO phi~u, nh(ln g6p v6n eua chLiSo' hQ>u
TiAn ehi tra g6p vOn cho cae ehu So' hQ>u,mua 1000i cO
phi6u ella doanh nl:lhiep da phat hanhTien thu tCr l1i yay
Tien tra nO'g6e yay
Tilln chi tre nQ'thu6 tai chinh
CO tlie, 19'inhu.n dl us cho chu So' hQ>u
Luou chuy6n titn thuAn tlP ho,t cJC}ngtal chfnh
LlIU CHUY~N TIt:N THUAN TRONG NAMTIt:N vA. TU'ONG allONG TIt:N aAu NAM
Anh hlYcmg cLia thay dOi tY gia hOi 110aiquy dOi ngoiili t{l
TI~N vA.TlIONG f>lIO'NG TI~N cuO, NAM
;fl···~..~~ --~=::::::::::::::--
PHAN THI HONG V£NNgLl'ai I~p' bi~u
TRAN MQNG NGQCK~ toim trlYong
Mise)Thuy6t
mfnh
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
20
21
22
23
24
25
26
27
30
31
32
33
34
35
36
40
50
60
61
70
£)O'n vi tinh: VND
2017 2016
66.242.477 .293 59.969.399.464
76.478.033.781 72.031.275.384
9.673.873.072 (2.157.965.754)
(12.896.391.925) (5.871.239.935)
12.357.735.478 14.989.474.621
(1.672.476.443) (15.852.809.983)
1 5 0 .1 8 3 .2 5 1 .2 5 6 1 2 3 .1 0 8 .1 3 3 .7 9 7
29.339.125.710 (79.816.070.111)
(329.286.398.034) 4.468.225.403
1.463.900.978 149.303.520.203
3.287.964.631 (295.606.947)
(12.098.551.142) (15.051.366.048)
(8.174.168.389) (12.123.509.309)~
102.406.618 12.040.000 g J I
(4.832.293.40Ql (8.794.811.249) ~
(170.014.761.772) 160.810.555.~39 ini.(",
. (25.689.175.631) (35.501.206.063)fO N
THe
60.156.101.302 432.727.273 ~~
(57.800.300.000) (42.000.000.000)=:;:::;;
42.000.000.000
(10.377.627.958) (62.860.609.433)
4.832.293.400 24.500.000.000
7.850.983.831 __ ~438.51~.662
20.972.274.944 _ill!!J.990.575.5611
(1.400.000)
778.509.982.392
(594.774.837.398)
(34.676.062.750)
149.057.682.244
15.195.416
42.371.149.607
771.408.830.513
(771.447.130.396)
(19.878.181.315)
--119.916.481.198)
30.903.~98.980
11.467.650;627
Bao cao nay phai dU'Q'cdoc cling vai Ban thuy6t minh bao cao tEii chlnh hQ'p nhl1t
CONG TV cO PHAN MIA f)U'ONG CAN THO
s6 1284 Trim HU'ng £)j(!o, Khu VI!C V, PhU'6'ng VII, Thanh ph6 Vi Thanh, TInh Hau Giang
T H U Y E T M IN H B A o cAo T A l C H IN H H O 'P N H A T
Cho nam tai chlnh kat thue vao ngay 30 thlmg06 nam 2017
Ban thuy~t minh nay la m¢t b¢ phan khOng tach r6'i va oLtQ'eoQc cung va; Bao cao tai chlnh hQ'p nhat
oinh kem.
1. B~C BI~M HO~T BQNG
T$p doan bao gOm: COng ty eo phAn Mia dU'6'ng can ThO' {eOng ty m~} va cae eOng ty eon gam:
-. COng ty TNHH M¢t Thanh Vilm ThU'O'ngMj(!i - Du Lieh Mia f)U'6'ng Can ThO'
-' COng ty CP CO' Khl f)i~n May can ThO'
- .COng ty CP Mia f)U'cmg Tay Nam
COng ty TNHH M¢t Thanh Vilm NOng Nghi(!lp Mekong
1.1 Hinh thli'c sa hli'u vOn
1.2 Linh vlfC kinh doanh
LTnhVl,l'Ckinh doanh ehu y~u eua T~p doan la san xu~t.
1.3 Ngimh ngh.l kinh doanh
Nganh ngh~ kinh doanh chlnh cua T~p doan trong nam tai chlnh k~t thuc vaa ngay 30 thang 06nam 2017 nhU' sau:
San xuat oLt6'ng;
Kinh doanh cac san pham cua nganh mla oLtcmg;f)U'6'ng;
San xu~t - kinh doanh nLtac oa;
- Dau tLt va kinh doanh dich Vl,ldu Iich;San xuat bao bi;
TU' van .thi~t k~, xay dl,l'ng cOng trinh dan dl,lng;
San xuat va kinh doanh dLtO'ngkhl va khl gas cOng nghiep.
Chu ky kinh doanh thOng thoong
Chu ky kinh doanh thOng thU'6'ng cua T~p doan khOng qua 12 thang.
1.5 cau truc cua T~p daan
T~p doan bao gam: COng ty co phan Mia dLt6'ng Clm ThO' (cOng ty m~) va cac cOng ty con nhU'sau:
- COng ty TNHH MOt Thanh Vieln ThU'O'ngMi;ii - Du Lich Mia f)U'6'ng Can ThO'COng ty CP CO' Khl f)i~n May Can ThO'
- COng ty Co phan Mia f)U'6'ng ray Nam
- COng ty TNHH Mot Thanh Vien Nong Nghi~p Mekong
Cae COng ty can oU'Q'ehQ'p nhat trong nam tai ehinh nay bao g6m:
HOi;itoQngkinh doanh
ehlnh
T' ,- A TY I~ TY I~Y e vvn A b"g6p cua quycn I:U lQ'iieh
COngty m ~uy6t cua cua COnge cong ty me tv me
COngty TNHH M~t s6 104, oU'6'ng30/4,
Thanh Villn phLt6'ngM Phu, qui;ln
ThlYO'ng M~i • Du Ninh Kieu, Thanh pl10Lich Mia £)U'6'ng C~n ThO'can ThO'
- £>~i15'du lich;- f)i&u hanh tua du Ijch;
• f)9i 19 ve may bay
CONG TY cO PHAN MIA f)U'O'NG CAN THO's6 1284 Trin Hllng £>'0, Khu Vl,rCV, Phllang VII, ThAnh phO Vi Thanh, TinhHau Giang
THUY~T MINH BAo cAo TAl CHINH.HQ'P NHATCho nAm tai ehlnh kilt thue vao ngay 30 thang 06 nAm 2017
Hoet c70ng kinh doanhchlnh
COngty CP Ca Khl 103 Trai, - Gia COngca khl;£)i$n May can ThO' PhLl'lmgAn HOi,Q.$1 - Xly lip cac COngtrlnh
Ninh Ki6u, 1l'B1h Ph6 dAn d',mg.can ThO' Kinh doanh khl h6a 16ng
COngty CP Mia Ap 1, xl Tri Phai, - San xuat kinh doanh£)U'6'nglay Nam huyen lh{ri Blnh, tInh dU'6'ng.
Ci Mau - San xuit phAn b6n visinh, san phAm saudU'O'ng.San xuat kinh doanhmla vi nOngsan.
• Ban bu6n nOng, lAm sannguyAn lieu
- TrOngcay mla- NhAn vi cham s6c cay
giOngnOngnghiep .
COngtyTNHHMTV NOngNghiepMekong
SO33 Tinh IQ927, apM9 LI;7i B, xl HiepHl1ng, huyen Phl,1I1gHitp, tinh Hau Giang
COng ty IiAn kAt dllQ'C phan anh trong bao cao tsi chlnh hQ'p nhat theo phllO'ng phap vOn cM sahil'u:
HOllltdQngkinh doanhchlnh
• 0 . Ty Ie TV IeTy Ie v n quy6n bi6u phin sa
g6p guy't hil'u
s6 845 durang Phlllm • San XUlt, mua ban,COngty CP Mia Hung, phU'6'ng8, thsnh xuat nhap khAu tn,rc tiAp£)urangS6e Trang phOS6c Trang, tfnh durang va cae san
S6e Trang phAm ngsnh mla durang
Tuyin be)vi khi ning so sanh th6ng tin trin Bao cao tai chfnh
Cae 56 lieu trlnh bay trong Bao cao tai ehlnh eho nAm tai ehlnh hQ'p nhat kilt thue ngay 30 thang06 nAm 2017 so sanh c!1lQ'Cvai 56 lieu tllang ling eua nAm tnlac.
s6 luvng nhin vlln
Vao ngay 30 thing 06 nAm 2017, t6ng 56 nhim viAn eua Tap c!oan la 844 ngllai (30/06/2016: 908
ngllai).
2. NAM TAl CHiNH, £)aN VI TI~N Te sO' DVNG TRONG K~ TOAN
2.1 Nim tal chfnh
NAm tai chlnh cua Tap c!oan bat c!au tiJ' 01 thang 07 c!iln ngay 30 thang 06 hang nAm.
2.2 £)O'n vi tiin tt SlPdllng trong kl toin
Dan vi tien te <SIIQ'Csli dvng trong ke toan la c!Ong Viet Nam rVNO") do viec thu, chi chu yeuc!llQ'Cthllc hien bang c!an vi tien te VNO.
3. CHuAN MIIC vA CH~ 90 K~ TOAN AP DVNG
3.1 ChuAn m\pc va chi dO ki toan ap dVng
Cac COng ty trong Tap c!oan ap dvng che c!Oke toan doanh nghiep Viet Nam.
Tap <Soanap dvng cac chuan mllC ke toan, Che dO ke toan doanh nghiep Viet Nam c!llc;7Cbanhinh thee ThOng tl1 56 202l2014/TT-BTC ngay 22 thang 12 nAm 2014 va cac ThOng tll hllang
12
CONG TV cO PHAN MIA £)U'O'NG CAN THOSO 1284 Tum HlIng £)1;10, Khu vile V, Phllang VII, Thanh phO Vi Thanh, TInh H~u Giang
T H U Y E T M IN H B A O c A o T A l c H iN H H Q 'P N H A T
Cho nam tai chlnh kAt thuc vao ngay 30 thang 06 nam 2017
dan thl,l'c hien Chuan ml,l'c k~ toan clla BO tai chlnh trong viec I$p va trlnh bay Bao cao tai chinh
hQ'pnhat. .
3.2 Tuyin bO vi vitc tu6n thu Chuln mlfC ke toan va chi dO ki toan,
Ban TOng Gia~d6c dam bao T$p doan ds tUcln thll y~u cau clla cac chulm ml,l'c ke toan, ChA dO
ke toan doanh nghiep Viet Nam dU'Q'c ban hanh thee ThOng tll s6 2 0 2 /2 0 1 4 n T -BTC ngay 22thang 12 nam 2014cOng nhU' cac thOng tll hllang dan th.l,I'chien chuan ml,l'c kA toan clla BO Tai
chinh trong viec I$p va trlnh bay Bao cao tai chinh hQ'pnhat.
4. cAc cHINH SACH KE ToAN CHO YEU
4.1 Coo saltp bao cio tai chfnh h9'P nhit
Bao cao tai chfnh hQ'p nhat duQ'c I$p trim cO' sa k~ toan dOn tfch (trir cac thOng tirt Ii~n quan d~n
cac IUOngti6n).
Bao cao tai chlnh hO'p nhat bao gOm bao cao tai chlnh clla COng ty cO phan Mia dl1ang can ThO'{COngty me} va cac COngty con cho nam tai chinh ket thuc va~ ngay 30 thang 06 nam 2017.
Bao cao tai chlnh clla COn~ty con ds dU'Q'cI$p cung nam bao cao tai chlnh v6'i COng ty me theo
cac chlnh sach k~ toan thong nhat v6'i cac chlnh sach kA toan clla T$p doan. Trong trU'(mg hQ'p
can thiet, bao cao tai chlnh clla cOng ty con dllQ'c di6u chinh de cac chlnh sach kA toan dU'Q'cap
dl,mg tCiliCOng ty me va cOng t y con la giOng nhau.
COng ty con dU'Q'chQ'p nhat hoan toan ke tli ngay COng ty me ",1m quy6n kiem soat va se cham
dlit hQ'p nhat ke tli ngay COng ty me khOng COn kiem soat cOng ty con dO. Trong trU'cmg hQ'p
COng ~y me khOng con nam quy6n kiem soat cOng ty con thl cac bao cao tai chfnh hQ'p nhat se
bao gOm ca k~t 9ua hOCilt.dOng ~inh doanh clla giai dOCilnthuOc nam bao cao ma trong giai dOc;lnd6 COng ty me van con nam quyen kiem soat.
Tat ca cac so dl1 va cac giao djch nOi bO giOtacac cOng ty trong cung T$p doan. ke ca cac khoan
lai chua thl,l'c hi~m phat sinh tt:r cac giao djch nOi bO ds dU'Q'clo~i trt:r hoan toan khi I$p bao cao tai
chfnh hQ'p nhat. Cac khoan 10chua thllc hien phSt sinh tli cac giao djch nOi b¢ cOng dU'Q'clo~i betnl khi chi phi t~o nen khoan 10 dO khOng the thu hOi dU'Q'c.
LQ'i Ich clla cac cO d.Ong khOng kiem soat the hien phan IQ'i nhu$n ho@c 10 va tai san thuan cllaCOngty con khOng nam giO' bai cac cO dOng clla COng ty va dU'O'ctrlnh bay a ml,lC ri~ng tr~n bao
cao ket qua kinh doanh hQ'p nhat va bang can dOi kA toan hQ'p nhat. LQ'i Ich clla cO dOng khOng
kiem soat bao ,gOm gia tri cac lQ'i fch clla cO dOng khOng kiem soat t~i ngay hO'p nhat kinh doanh
ban dflu va p~cln IQ'i fch ella cO dOng kh~ng kiem soat trong bien dOng ella von eM sa hO'u ke tlrngay hQ'p nhat kinh doanh. Cac khoan 10 tlJ'O'ng ling vai phfln vbn eus eb d6ng kh6ng killm soat
VU'Q'tqua philn von ella hQ trong von chll sa hfru ella cOng ty eon dU'Q'ctinh giam vao phan IQ'i fch
clla T$p doan trCr khi co dOng khOng kiem soat co nghTa VI,J rang buOc va co kha nang bCldap
khoim 10 d6. Neu sau d6 cOng ty con c6 lai, khoan lai d6 sa dl1O'c pMn be vao IO'i ich cua T$p
doan cho t6'i khi ph€ln 16 trl16'c day do T~p doan ganh chiu dU'Q'cb6i hoan d~y duo
H9'P nhit kinh doanh va Iq'i thA thU'O'ng moi
HQ'p nhat kinh doanh dl1Q'c k~ toan thee phl1O'ng phap gia mua. Gia ph! h<;7pnhAt kinh doanh baog6m gia. tri hO'p Iy t~i ngay dien ra trao dei clia cae tai san dem trao dbi, cac khoan nO'phai tra daphat sinh ho~c da tht:ra nh$n va cac cOng Cl,l vOn do b~n mua pMt hanh d~ dei lay quy~n kiem
soat ben bi mua, cQng (+) cac chi phf lien quan tn,rc ti~p den vi~c hO'Pnhat kinh doanh.
Tai san, nO' phai tra c6 the xac djnh dU'Q'cva nO'ti6m tang cua bem bi mua dU'O'cghi nMtn thee 9i8
trj hQ'p Iy tiili ngay mua.
Bat ky khoan phl,l trOi nao giO'a gicaphi hO'Pnhat kinh doanh va phan 5 0 ' hO'u ctia ben mua tron~
gia trj hQ'p 19 thufln clla cac tai san, nQ' phai tra cO the xac din~hdllQ'c va nQ' ti€lm tang, dU'Q'c~ghl
nh~n la lQ'i th~ thLPO'ngm~i. LQ'i th~ thllO'ng m~i dU'Q'cpMn bo th~o phU'O'ng phap ~lIO'ng thang
trong thai gian sCr dl,mg hCru fch lei 10 nam. Tru'O'ng hO'p so IQ'i the thu'C'ng m~i bi ton that trong
13
CONG TV cO PHAN MiA DUONG CAN THO'
501284 Tran Hung D~o, Khu VIIC V, Phuang VII, Thanh phO Vi Thanh, Trnh H~u Giang
T H U V E T M IN H B A O C A O T A l C H IN H H O 'P N H A T
Cho nAm tai chlnh kilt thuc vao ngay 30 thang 06 nAm 2017
nam cao han sO pMn bO hang nam theo phU'ang phSp dllang th~ng thl thllc hi~n phim bO thees6 bj tOn that. .
Bat ky khoan thi6u hl,lt nao giOoagia phi hO'Pnhat kinh doanh va phan sa hOouclla b!n mua trong
gia tri hO'P Iy thuAn clla cac tai san, nQ' phai tra c6 thll xac djnh dllO'c va nO' tillm tang dU'O'cghi
nhan vao kl!t qua ho~t dOng kinh doanh clia nAm tai chlnh phSt sinh ho~t dOng mua.
aiu t" vao e6ng ty liin kit~.
Cang ty lien kl!t la nhOongcOng ty ma Tap doan c6 anh h~ang dang k6, nhllng khOng kiAm soat,
cac chlnh sach tal chlnh va ho~t dQng cua COng ty. COng ty lien kl!t dllO'c h~ch toan thee phllang
. phSp vOn chll sa hCru (gQi chung la cac dan vi nh$n dau tll dllO'c h~ch toan thee phllang phap
vOn chll sO' hCl'u). Bao cao tai chlnh hQ'p nhat bao gOm phan ma T$p doan dllQ'c hllang trong thu
nhap va chi phi ~lIa cac dan vi nhan dAu tll dllO'c h~ch toan thee phllang phap vOn chu sa hCru,
sau khi dillu chinh thee chlnh sach ke toan clla Tap doan, tll ngay bat dau cho t6'i ngay cham dlit
Sll anh hU'ang dang ke ho~c qUYElndOng kiem soat dOi vai cac dan vi nay. Khi phan 10 clla dan vi
nMn dAu tU' ma Tap doan phai chia se VIlQ't qua IO'i Ich clla Tap doan trong dan vi nh$n dau tU'
dllO'c h~ch toan theo phllang phap vOn chu sO' hCl'u,gia tr; ghi sO clla khoan dau tU' (bao gOm cac
khoan dau tll dai h~n, nl!u c6) sa dU'O'cghi giam t6'i bl1!ngkhang va dllng vi~c ghi nh$n cac khoan16 phat sinh trong tU'oonglai trCr cac khoan 16 thuQc ph~m vi ma Tap doan c6 nghTa v •••phai traho~c da tra thay cho dan vi nhan dau tU'.
Tiin va cac khoan tU'O'ng l1U'O'ngtiin
Tilln bao gom tien m~t, tien glii ng~n hang khang ky h~n va tilln dang chuyen. Cac khoan tllangdU'oongtien la cac khoan dAu tll ngan h~n c6 thai h~n thu h6i khang qua 3 thang kll tll ngay dau
tU', c6 kha nAng chuylm dei d~ dang thanh mOt IU'Q'ngtien xac djnh va khang co nji ro trong vi$cchuylln dei thanh tien t~i thai diem bao cao
~N(
j Pi
\ £)1
AN
---TN H .-=Cae giao djeh bing ngofi t9
C~c giao dich phat sinh. bang ngo~i t$ dU'O'cchuyen doi theo tY gia t~i ngay phat sinh gia~ dich.So dU' cac khoan ml,lC tien t(! c6 gOc ngoi;ii t(! ti;ii ngay ket thuc nam tai chlnh dU'O'cqui doi theo tygia tCilingay nay.
Chenh I(!ch tY gia pMt sinh trong nAm tai chlnh tll cac giao dich bang ngoCilit~ dU'O'cghi nh$n vao
doan~ thu ho~t dOng tai chinh ho~c chi phi tai chlnh. Ch€mh I~ch tY gia do danh gia I~i cac khoan
m~c tlen t$ ~?g6c ngo~i. t~ t~i n~ay ket thUc nam tai chinh sau khi bu trll chenh I~ch tang vachenh lech glam dl1Q'cghl nMn vao doanh thu hOCiltdOng tai chlnh hoac chi phi tai chinh. .
TY gia SI1 d•••ng de qui dei cac giao djch pMt sinh b~mg ngo~i tElla t9 gia giao dich thl,l'c tll tai thaidiem philt sinh giao djch. .
4.4 Cae khoan phii thu
Cac khoan phai thu clla khach hang va phai thu khac dU'O'cphan anh theo gia tri ghi sO tn! di dl,l'pMog phSi thu kh6 doi.
Cac khoan phai thu dllO'c thl,l'c hien theo nguyen tac sau:
• Phai thu cua kMch hang phan anh cac khoan phSi thu mang trnh chat thU'ang m~i phat sinh tll
giao djch c6 trnh chat mua - bfm giila T$p doan va ngllai mua la doonvi dOc I~p v6'i T$p doan.
• Ph8i thu khae pMn anh cac khoan phai thu khOng co tlnh ehcflt thllO'ng m~i. khOng lien quan
dAn glao djch co t1nh chat mua - ban giila Ti)p doan va ngU'O'imua la don vi dQc I$p v6'i T~p
doan.
Dl,J' phOng nO' phai thu kh6 d6i the hi~n phan 9}a tri dl,J'ki~n bi tOn .thAt ~~ cae ~hoa~ ~hai thukhang dU'O'ckhach hang thanh toan pMt sinh doi vai 86 dU' cae khoan phal thu ti;J1 thO'I dJ~m l{lp
Bang can dOi ke toano Cac khoan tang ho~e giam dll pllOng nay dllQ'c ghi nh$n vao chi phI quan
Iy doanh nghiep tren bao cao k~t qua hoQt dOng k:nh doanh.
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4.5 Hangtan kho
Hang tOn kho dllQ'c tinh thee gia gOc. Trllang hQ'pgia trj thuan c6 thl! thl,l'c hi(m thAp hC'n gia gOcthi tinh theo gia trj thuan c6 thl! thl,l'c hi~n dllQ'c. Gia g6<: hang tOn kho bao g6m chi phi mua, chiphi ch6 bi~n va cac chi phi liAn quan trl,l'Cti~p khac phat sinh dl! c6 dllQ'c hang tOn kho a dja dil!mva tr~ng thai hit;m ~i. Gia tri thuan c6 thl! thl,l'c hi~m dllQ'c la gia ban IIC1Ctinh tri.r chi phi ban hang
lIac tinh. .Hang tOn kho dllQ'c ghi nhan thee phllC'ng pMp kA khai thllang xuylm va gia xuflt kho dllQ'c xac
dinh thee phllC'ng pMp thl,l'c t~ dich danh.'
01,1' phong cho hang tOn kho dl1Q'ctrich lap cho phan gia tri dl,l' ki~n bj tOn thAt do giam gia v$t tU',thanh phAm, hang h6a tOn kho thue)c quylm So' hCrucua T$p etoan c6 thl! xay ra (giam gia, kernphAm chAt, IOi thai, ... ) dl,l'a trAn b~ng chCrng hQ'p Iy vtt Sl,l'giam gia tri vao thai dil!m cuOi nAm taichfnh . Cac khoan tang ho~c giam. dl,l' phong nay dU'Q'cghi nhan vao gia vOn hang ban trAn baocao k~t qua ho~t dOng kinh doanh. .
4.6 Chi phi tra trooc
Chi phf tra trl1C1Cbao g6m cac chi phi thl,l'c t6 da pMt sinh nhl1ng c6 IiAn quan d~n k~t qua hOi;ltoe)ng san xuAt kinh doanh cua nhittu nAm tai chlnh. Chi phi tra truoc7Ccua Tap etoan chu yAu la chiphi tra trU'c7cda; hi;!n la chi phi cOng Cl,ldl,lng Cl,lva chi phi slia chCra oU'Q'cphan bo vao kAt quahOi;!tetc)ngkinh doanh trong khoang thai gian 36 thang kl! bY khi pMt sinh.
4.7 Tai san cO djnh hil'u hinh
Tai san cO djnh hfru hinh dU'Q'cthll hi(m thee nguyAn gia trCrdi gia trj hao mOn IOy k6.
~~uyen gi~.cu~ me)t tai sa~ cO oinh b~o g6m.gia mua va ~c khoan ~hi phi lien quan trl,l'c tiAp oAnVI~CdU'a tal san d6 vao suodl,lng. Nhl1ng chi phi mua sam, nang cap va dOi mai tai san c6 dinhoU'Q'cchuyl!n h6a thanh tai san cO etjnh, nhCrng chi phi bao tr! va slia chCra dU'Q'cghi vila 'chi phicua nam hi~n hanh.
Khi ban hay thanh Iy tai san, nguyan gia va gia tr! haa mon lay kA cua tai san oU'Q'cx6a 50 trangcac baa caa tai chlnh va bat ky cac khoan lai 10 naa pMt sinh do viec thanh 19 et!u OU'C'Chi;!chtaan vaa baa caa kAt qua hai;!t oOng kinh daanh. .
KhAu haa tai san cO dinh hCl'uhlnh dl1Q'ctinh theo phl1C'ng pMp khAu hao ollang thang thea thai ~gian hCl'ulch U'ac tinh cua cac tai san nhU' sau: v
~
Nha clla, vat kiAn truc
May m6c va thi~t bi
Phl1C'ng ti~n van tai, truyttn d~n
Thi~t bi, dl,lng Cl,lquan Iy
lid san co ojnh khac
04-25 nam
02-22 nam
06 -10 nam
03-10 nam
05 nam
4.8 Tai san cO djnh va hinh
Tai san cO dinh vO hlnh dU'Q'cthl! hi~n thee nguyAn gia tri.r hao mon lay k~.
Nguyen gia tai san cO etinh vO hlnh baa g6m taan be)cac chi phi ma T~p etaan pMi be ra eta c6
dU'O'ctai san co dinh tlnh den thai diem dU'a tai san 06 vao trqng thai san sang SLPdl,mg. Chi phi
1iE!l~quan d~n tai ~an c6 djnh vO hlnh phAt sinh sau khi ghi nh~n ban dau dU'Q'c ghi nh~n la chi phisan xUAt, kinh daanh trang nam tny khi cae chi phi nay g~n lien v6'i mot tai san co djnh VQhinh Cl,J
the va lam tang lQ'i lch kinh t~tli cae tai san nay.
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Khi tai san cO CfinhvO hinh CfU'Q'cban hay thanh Iy, nguylm gia va gia trj hao mon IOy kA CfU'Q'cxoa
50 va lai, 10phat sinh do thanh Ij CfU'Q'cghi nh~n vao thu nh~p hay chi phi trong nAm.
Tai san cO l1inh vO hlnh cua T~p (foan bao g6m:
Quy6n SLP d•••ng ait
auyim sUrdl,mg (fAt la toan b(l cac chi phi thllc tll T~p Cfoan(fa chi ra c6 li~n quan trllC tiAp t6'i.Cfllt
sUrdl,mg, bao gOm: ti~n chi ra CfAc6 quy~n sUrdl)ng Cfllt, chi phi cho d~n bu, giai ph6ng m~t bAng,
san Illp m~t bang, l(l phi trU'6'c b', ....
auyAn 511 dl,lng dllt cUa T~p doan CfllQ'Ckhllu hao nhll sau:
• Nh~n chuyAn nhl1Q'ng hQ'p philp 110iv6'i quy~n 511 dl)ngdllt c6 thai h,n 1111Q'ckhllu hao thee
phl1ang philp dU'ang thAng dlla tren thai gian giao Cf~tc6 thai h,n khllu hao tl1 03 dAn 50
nam.
• fI,Ih~nchuyAn nhl1Q'ng hQ'p phap CfOiv6'i quy~n Slr dl)ng Cfllt khOng thai h,n thl khOng tlnh khllu
hao .
•Chi phi Ii~n quan Cf~ncac chl1ang trlnh phAn m~m may trnh khOng phai la mOt bO pMn geln kilt
v6'i phAn cCl'ngc6 lien quan dl1Q'cvOn hoa. Nguy~n gia cua phAn mllm may tlnh la toan bO cac chi
phi ma T~p Cfoan Cfachi ra trnh dAn thai CfiAm(JlIa phAn mllm vao Slr dl)ng. Phim m~m may tinh
(JI1OOckh8U hao thee phl1ang phap dU'6'ng thAng trong 07 nam.
Cae khoan nQ'phai tra va chi phi phai tra
Cac khoan nQ' phai tra va chi phi phai tra dl1Q'Cghi nMn cho sO ti~n phai tra trong tl1O'ng lai Ii~n
quan dlln ha.ng ,h6a va dich vI) Cfanh~n dl1Q'c. Chi phi phai tra dllOOcghi nh~n dl,l'a tren cac lI6'c
trnh hoopIy ve 56 tiAn pMi tra.
Vi~c pMn lo,i cac khoan phai tra la phSi tra ngl16'i ban, chi phi phai tra va phai tra khac dU'ooc
thllc hi~n thee nguy~n tac sau: .
• Phai tra ngU'6'i ban phan anh cac khoan phai tra mang tinh chllt thl1ang m~i philt sinh tll' giao
dich co tinh chllt mua - ban giG'a T~p doan v6'i ngl1ai bim la dan vi CfOcI~p v6'i T~p (Joan.
• Chi phi phai tra phan anh cac khoan phSi tra cho hang h6a, dich VI) va tai san (Ja nh~n (J11Q'ctll'
ngl16'i ban nhl1ng chl1a chi tra do chl1a c6 haa dO'n ho~c chlla Cfuho s a , tai lieu kA toan va cackhoan phai tra cho ngl1ai lao dOng v~ ti~n II100ngnghi phep, cac khoan chi phi san xuat, kinh
doanh phai trlch trU'6'c. Khi cac chi phi d6 pMt sinh thllc t~, n~u c6 chenh lech v6'i s6 da trich,k€!toan tie!n hanh ghi bo sung ho~c ghi giam chi phi tU'O'ng(fng v6'i phan chenh Il?ch.
• Phsi tn3 khac phsn anh cac khoan pMi tn!l khOng co tinh chat thU'o'ng m~i, khOng lien quan
d~n giao dich mua, ban hang h6a va cung clip d1chw.
4.10 Bao hiim xi h9i, bolo hiam y ti, bao hi!lm thAt nghi;:p va kinh phi cong doan
T~p doan trich bao hiem X8 Mi, bao hil~m y te, bao hi~m that nghi$p va kinh phi cOng doan nhU'
sau:Bao hiem xa h¢i dU'OOctrlch tren t6ng quy II100ngcO' ban vao chi phi la 18% d~n ngay
31/05/2017,17,5% tl1 ngay 01/06/2017 va trich tll' IU'O'ngngU'6'i lao oOng la 8%.
Baa hiem y t~ dU'OOctrich tren IU'O'n9cO' ban vao chi phi la 3% va trich tu' IU'O'ngngl1b'i lao
dOng la 1,5%.Bao hiAm thAt nghi~p dl100ctrich trell IU'O'ngcO' ban V80 chi phi la 1% va trfch tll' IU'O'ngngU'ai
lao dOng la 1%. •Ngoai ra, T$p do~m con trleh kinh phi Cong doan 2% tren tong quy IU'O'ngd6ng baa hiem xa
h¢i.
vim gap cua chu sa hli'u
Van g6p cua eM So' hG'u dU'Q'cghi nh~n thee s6 v6n thlfc t~ da gap clla cac cO dong thee m~nh
giltl.
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4.12 Th,ng dl1 vOn cO phln
Th~ng dU' von cO phAn dU'Q'cghi nhan thee so chlmh I$ch giQoagill phSt hanh va m$nh gia cOphillu khi phSt hanh ,an dAu, phSt hanh bO sung ho~c ch6n~ I$ch giCJ'agill tai phSt hanh. va gill tr!s6 sach clla cO phieu qu9. Chi phi trl,l'c tiep Iitm quan den VI~C ph,U hanh bO sung cO phleu va talpMt Mnh c6 phieu qu9 dU'Q'cghi giam thang dU'von c6 phAn.
4.13 Phin phai lQ'inhutn
LQ'inhu$n sau thue thu nMp doanh nghi~p dU'Q'cphlln phOi cho cac co dOng sau khi da trlch I~pcac qu9 theo £>it\u I~ clIa COng ty me cQng nhU' cac qui dinh cua pMp lu$t va da dU'Q'c£)~i hQidong co dOng ph~ dUy~t.
Vi(!c phlln' phOi Icj.i nhu~n cho cac c6 dOng dU'Q'Ccan nhac dim cac khoan ml,lC phi tit\n t~ namtrong lQ'inhu$n sau thue chU'a phlln phOi cO thll snh hU'cmgden luong tit\n va khs nang chi tra cotCrcnhU' khoan Jaido danh gia I~i tai san mang di gOp vOn; do danh gia I~i cac khoan ml,lCtit\n te;do dimh gia I~i cac cOng CI,I tai chlnh va cac khoan ml,lc tit\n te khac.
c6 tCrcdU'Q'cghi nh~n la nQ'phai tra khi dU'Q'c£);;!ihOi dong cO dOng phe duy$t.
4.14 Doanhthu
Doanh thu ban Mng dU'Q'cghi nhan trtm bao cao ket qua ho;;!tdOng kinh doanh khi dOng th6'i th6aman tat ca nam (5) dit\u kien sau:
(a) Doanh nghiep da chuylln giao phan Ian rui ro va lQ'i ich gcin Iit\n vai quy~n So' hCrusan phllmho~c hang hOa cho ngU'6'i mua;
(b) Doanh nghi~p khOng con nam giCrquyt\n quan Iy hang h6a nhU' ngU'6'i So' hCruhang h6a ho~cquyt\n kiem 50at hang h6a; .
(c) Doanh thu dU'Q'cxac djnh tU'ang dOi chac chan;(d) Doanh nghi~p da thu dU'Q'choac S8 thu dU'Q'clQ'iIch kinh te tl1 giao dich ban hang;(e) Xac dinh dU'Q'cchi phi lien quan den giao dich ban hang.
Doanhthu cua giao djch vi cung cApdich VI:!
Doanh thu cung cap dich VI,I dU'Q'cghi nhan tren bao cao cao kat qua ho;;!t dOng kinh doanh khidong th6'i thoa man tat ca bon (4) dhaukien sau: .(a) Doanh thu dU'Q'cxac dinh tU 'ang dOi chac chan;(b) Co khs nang thu dU'Q'clQ'i ich kinh te tl1 giao dich cung ~p djch VI,I dO;(c) Xac dinh dU'Q'cphan cOng viec da hoan tMnh veo ngay lap Bang cAn dOi kit toan;(d) Xac djnh dU'Q'cchi phi philt sinh cho giao dich va chi phi de hoan thanh giao dich cung cAp
djch Vl,J d6.
Doanhthu tiPti6n Iii
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4.16 Thu' thu nh,p doanh nghi'p.
Chi phi thu€l thu nhl)p doanh nghi~p ("TNDN") trong nAm, ~~u c6, bao .g6m thu~ thu nhl)p hi~!,
hSnh va thue thu nh$p hoAn Illii. Thu~ thu nh$p doanh nghl~p CJl1O'cghl. nh$n trong bao cao k.et
qua kinh doanh ngo~i tn) trl1ang hoopc6 cac khoan thut\ thu nhl)p co him quan CJancac khoa~
ml,JCCJl1O'cghi thang vao v6n chu So' hCl'u,thl khi CJocac khoan thu6 thu nh~p nay cQng CJlIOOCghl
thang vao v6n chu So' hCl'u.
Thu' thu nMp hi~n hanh la khoan thu' dl,l' ki'n phai nOp dl,l'a t r im thu nh~p chiu thue trong nam,
Slr dl,Jngcac m(rc thu' suat c6 hi~u IIfC ho~c cO' ban co hi~u l\fc ~i ngay k6t thOc ni~n de)k' toan,
va cac khoan CJi~uchinh thu6 phsi ne)plien quan d6n cac nam tfll6'C.
Thu~ thu nh~p hoAn Illii CJlIOOCtfnh thee phllO'ng phap sO dll nO' tren bang can dOi k' toan, d\fa
trtm cac khoan chlmh lech tlllm thai giCl'agia trj ghi so cua cac khoan ml,Jctai san va nO' phai tracho ml,lC dfch bao cao tai chfnh va gia trj Slr dl,mg cho ml,lC CJlchthu~. Gia trj cua khoan thu~ thu
nh~p hoan Illii CJlIO'Cghi nhan dl,l'a tren cach th(rc thu h6i ho~c thanh toan gia tri ghi so cua cac
khoan ml,lC lEdsan va nO' pMi tra dllO'c dl! kien Slr dl,lng cac m(Pc thue suat co hieu Il,I'c tr;li ngay
ket thOc nam tai chlnh.
Tai san thu~ thu nhap hoan Illii chi CJlIOOCghi nhan trong phlllm vi chac chan c6 CJuIooinhuan tinh
thu~ trong tLrO'ng lai de tai san thu~ thu nhap nay co the Slr dl,Jng dllQ'c. Tai san thu~ thu nh~p
hoan Illii dllQ'c ghi giam trong ph:?m vi khOng con chcic chan la cac 100iich v~ thu~ c6 lien quan sadllO'c thl,l'Chi~n. .
Thu! thu nh,p doanh nghi,p
U 'u a lii thu~ adi va; C ong ty m~
Theo cOng van 1051/C T-TTH T ngay 07 thSng 07 nAm 2016 cua Cl,Jcthu~ tinh H~u giang thlthu
nhap cua COng ty tCrho~t dong ch~ bi'n mia nguyen Ii~u ~i Thanh phO Vi Thanh, tinh Hau Giang
dllQ'c ap dl,lng thu' suat 10% va thu nhap tCrho~t dong ch' billn mia nguyen Ii~u ~i huyen Phl,lng
Hiep, tinh Hau Giang dllO'c mian thull thu nhap doanh nghiep. .
Cae khoc3nthu nhap khac dllQ'c tinh thee thu~ su!!t phO thOng trll6'c ngay 31112/20151a 22% .
Cac khoc3nthu nMp khac dllOOctlnh thee thu' suat pho thOng nam 20161a 20%.
U 'u a lii thue adi va i C ong ty con la C ong ty cd phAn CO' Khf fJ;en M ay cAn ThO '
Theo Giay ch(Png nhan dau tll da dllO'c thay doi 56 57221000070 ngay 17/11/2008 do Ban quanIy cac Khu ch€l xu at va cOng nghi~p can ThO' cap, COng ty con dllQ'c hllang cac chfnh sach lIUdfii sau:
£>Oiv6'i cac linh VI,I'Csan xuat trong Khu cOng nghiep dllO'c hllang thu~ suat thu~ TNDN la 15%,
ap dl,lng trong 12 nam, ke tll' khi phllO'ng an cO phan h6a di V80 hOllit d¢ng san xu!!t kinh doanh.
Trong do, COng ty con dllQ'c milln thu~ TNDN 03 nam ke tcr khi co thu nhap chju thu~ va giam
50% 56 thui! TNDN pMi nOp cho 07 nam ti~p theo. £lay Ja nam th(p 6 COng ty con OllQ'Cgiam50% merc u'u df3i thu~ sufit nay.
Dei v6'i dl,l' an m6'i dau tll he th6ng san xu!!t oxygen va nitrogen tllli khu COng Nghiep Tra N6c 1
thl dllO'c milln thue 03 nam va giam 50% sO thut\ phai n¢p cho 5 nam tiep thee v6'i pht\n thu nh~p
tang them t(p dl,l' an dau tll m O o rong mang Illii. Bay la nam th(p 4 COng ty con con OllQ'Cmien giarn
50% so v6'i m(Pc thuil suiit 22% va k~ tlr ngay 01/01/2016 ap dl,lng mli'c thue su~t 20%.
U 'u d§; thu~ dO; v a ; C 6ng ty con la C 6ng ty TN I-IH M TV N dng N ghifip M ekong
Mien thue b6n nam, giam 50% 56 thue pMi nQPtrong chin nam ti~p theo.
Thue sufit lIU dai 10% trong thai hllln mllm lam nam kb tlr khi thanh l{ip COng ty .
Cac khoan thu nh~p khac dllQ'c tfnh thee thull su5t ph6 thcmg nam 2017 la 20%.
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THUY~T M IN H B A D c A a T A l c H iN H H Q 'P N H A TCho nam tai chfnh kilt thuc vao ngay 30 th8ng 06 nam 2017
Cac bao cao thu~ cua COng ty se <fl1Q'cki!m tra b6'i ca quan thull. Do 511ap. dl,mg cua lu$t thull
cho tling lo~i nghi$p VI,Iva vi$C giai thich. hi!u cQng nhl1 chap thu$n thee nhl~u cach khac nhau
n~n 56 Ii$u cua bao cao tai chfnh c6 th! se khac vai s6 Ii$u cua cO'quan thull.
4.17 Lii cooban trin cO phiiu
Uii cO' ban t r im co phillu dl1Q'c trnh bllng cach chia lQ'i nhu$n sau thull t~u nh$p doanh nghi~pphan bO cho cO dOng sa hO'u cO phiAU phO thOng cua COng ty m~ cho sO 111Q'ngblnh quan gla
quyt\n cua so cO phi~u phO thOng <fang 111uhanh trong nam.
4.18 Bao caa bQ ph.n
Bt) ph$n kinh doanh bao gOm bt) ph$n theo linh VI,I'Ckinh doanh va bt) phan theo khu VIIC <fia IY·
Bt) ph$n thee ITnhVI,I'Ckinh doanh la mt)t phAn c6 th6 xac c!jnh rilm g bi$t tham gia vao qua trlnh
san xuat ho~c cung cap san phAm. djch VI,Ic6 rui ro va lQ'i fch kinh tll khac vai cac bt) ph$n kinh
doanh kh8c.
Bt) ph$n thee khu VIIC <fia Iy la mOt phan c6 th! xac <fjnh ril!ng bi$t tham gia vao qua trlnh san
xUAt ho$c cung cap san phAm, djch VI,Itrong phl;lm vi mOt mOi trllang kinh t~ CI,Ith6 va c6 ru ro va
lQ'i fch kinh te khac vai cac bO ph$n kinh doanh trong cac mOi trl1ang kinh te kMc.
4.19 Congc\I tai chinh
COng CI,Ital chinh - ghi nh$n ban <fAuva trlnh bay ~NQ) P /1
, E>l/l
,NT,Theo ThOng tU' so 210/2009/TT-BTC ngay 06 thang 11 nam 2009. tai san tai chfnh dU'Q'cpMn
10l;limOt cach phu hQ'p choml,lc <ffchthuyet minh trong cae bao cao tai chlnh bao gom: tai san tai
chlnh <fu:Q'cghi .nMn the? gia trj h<;7pIy thOng qua bao cao k~t qua hOl;lt <f¢ng kinh doanh, cac
khoan <fau tl1 nam giCr <fEmngay <fao hl;ln. cac khoan cho vay va phai thu, tai san tai chlnh san
sang d! ban. Vi~c pMn 105iicac tai san tai chinh nay phI,! thu¢c V80 ban ch~t va ml,lCdfch cua tai
san !tili chinh vadU'<;7cquyet <fjnh t;;li thai <fi!m ghi nh$n ban dau.
T~i thai dillm ghi nMn ban dAu. tal san tai chinh dU'O'cxac dinh thee gia g6c ct)ng vai cac chi philien quan trl,l'c tiAP dAn vi$c mua. phat hanh tai san tai chinh d6.
Tai san tai chfnh cua Tap <foan bao gOm: ti~n va cac khoan tU'O'ng<fU'O'ngti~n. cac khoan phai thukhach hang va phai thu khac. .
Theo ThOng tU' s6 210/2009/TT-BTC ngay 06 thang 11 nam 2009. nQ' phai tra tai chinh <fl1Q'c
phan 10l;limOt each pM h<;7pcho ml,lC dlch thuyet minh trong bao eao tai chinh bao gom: nO' phai
tra tai chinh dl1O'c ghi nh$n thee gia tri hO'P19 thOng qua bao cao kAt qua hO;;ltdt)ng kinh doanh.
cac khoan nO' phai tra tai chinh dU'O'cxac <finh thee gia tri phan bo. Vi~c phan 10;;licac khoan nO'tai chinh phl,l thut)c vao ban chat va ml,lCdich cua khoan nO' phai tra tai chinh va (JU'Q'Cqlly~t dinl1
t;;li thai dillm ghi nhan ban dAu.
TCjJithai <fiem ghi nhan ban dau. nQ'phai tra tai chinh dl1Q'cxac djnh thee gia g6c cOng v6'i cae chi
phi lien quan trt,l'Ctiep den vi~c phat hc1mhnO'phai tra tai chfnh 06.
NO'phai tra tai chfnh cua Tap doan baa gbm : phai tra ngU'O'iban, chi phi phai tn~. vay va nO'thue
tai chinh va cac khoan phai tra khac.
f)anh gia lai sau ghi nhan ban oau
Hi~n t9i chU'a c6 yeu cau xac djnh ICjJigia tri cua cae c6ng Cl,lwi chlnh sau ghi nh$n ban dau.
CONG TV cO PHAN MfA DU'ONG CAN THO'
561284 Tran Hl1ng f)~o, Khu VI,I'C V, Phl1O'ngVII, Thanh ph6 Vi Thanh, TInh H$u Giang
THUYET MINH BAOcAo TAl CHINH HO'P NHATCho nam tai chlnh k!t thllc vao ngay 30 thang 06 nam 2017
Bu trli cac cOng cu tai chinh .
Cac tai san tai chlnh va nQ' phai tra tai chinh dl1Q'c bu trir va gia tri thuAn sa dllQ'c trlnh bay trenbang can dOi kc! toan n~u, va chi n~u. T$p doan c6 quyt!n hQ'p phap thlfC hi~n vi~c bil tnr cac gia
trj ds dllQ'c ghi nh;itn nay va cO y djnh bu trli tren CO'sa thuAn, ho~c thu dllQ'c cac tai san va thanhtoan nQ'phai tra dOng thai.
4.20 Cae bin e6 Iiin quan
Cae ben dLFQ'eeoi la lien quan nAu mOt ben c6 khS nang ki~m soat ho;)e c6 anh hl1ang dang k~
d6i vai ben kia trong vi~e ra quy6t djnh tai chinh va hOl;lt dOng. Cae ben cOng dl1Q'c eoi la lienquan n~u cung dLFQ'Ckiem soat ho~c cung chju Sl,l' anh hLFang dang ke cua m¢t ben thl1 ba.
Cae cOng ty / doi tLFQ'ngsau day dLFQ'Cxem la cae ben e6 Iiemquan:
Cong ty 1 dOi tU'Q'ng
COng ty Co Phan Mia BLFang S6c Trang
H¢i dOng Quan trj, Ban Ki~m soat, Ban Tong Giam doc
Quan h,
COng ty lien k6t
Thanh vien ehu chot
5. THONG TIN sO SUNG CHO cAc KHOAN MVC TRiNH BAy TRONG BANG CAN eOI K~ToAN HQ'P NHAT
30/06/2017
VND
01/07/2016
VND
Ti~n mat - VND
Ti~n g~i ngan hang khang ky hl;ln
VND
USD
Ti~n dang chuy~n - VND
Cac khoan tLFO'ngdLFO'ngti~n - VND
35.723.929.415
14.991.893
41.068.329.599
50.698.640
16.207.000
300.000.000----._-------_.~-_._-_.._----42.371.149.607
(ii) __ 5.:..8_0_0._00_0.009_
42.386.345.023
(i) Chi tiet 56 duo cac khoan ti~n bang ngo~i t.;:vao ngay 30 thang 06 nam 2017:
Ti~n glii ngan hang kh9ng ky h9n - USD ._~1§,5~_ _"' ..__ j4.~S!t§~~_..
i 676,56 14.991.893
(ii) Chi tiet cac khoan tLFO'ngdU'O'ngti~n t9i ngay 30 thang 06 nam 2017 nhU' sau:I
ii
. . iNgan hang TMCP COng ThU'O'ngVi~t Nam - CN H,au Giang
Ngan hang TMCP Him~ Hai Vi~t Nam - CN can ThO'
Ngan hang TMCP BU'u iDi~n Lien Vi~t - CN C~n ThO'I
I
(*) 5.000.000.000
(**) 300.000.000
(***) ._._ ....._~.~.~:o~~:~~g.
5.800.00'0.000
(*) Bay la gia trj eua cae khoan ti~n gl1i t9i Ngan hang TMCP COng ThLFO'ngVi~t Nam - eN H~u
Giang c6 ky h~n dU'6'i 3 thang v6'i lai suat 4,3%/nam.
(**) Bay la gia trj eua khoan ti~n glii t~i Ngan hang TMCP Hang Hai Vi~t Nam - CN Can ThO' c6 kyh~n dLFai3 thang v6'i IAi su~t 4,5%/nam.
(***) Dt!ly la gia trj cua cac khoah ti~n glii tl;li Ngan hang BU'u Dien Lien Vi~t - CN Can ThO' c6 ky h~n
dU'6'i 3 thang v(Yi lai suat 4,5%/narn.
20
CONG TY cO PHAN MiA £>lfONG CAN THO501284 Tran Hl1ng f)ao Khu vile V, Phl1cYngVII, Thanh ph6 Vi Thanh, TInh H~U Giang
T H U Y E T M IN H B A O C A O T A l C H iN H H Q 'P N H A T
Cho nam tai chfnh kat thuc vao ngay 30 thang 06 nam 2017
5.2 £)iu tU'nim giii dtn ngay dio h,n
3 0 /0 6 /2 0 1 7
Gia geSc Gia tfj ghi s6
VND VND
0 1 /0 7 /2 0 1 6
Gia geSc Gia tf! ghi s6
VND VND
Ti6n gLri c6 ky h~n (i) 51.050.000.000 51.050.000.000 42.000.000.000 42.000.000.000
~:~ tr~g n~~:i nO{7i~ 6.7~~:._3_0_0_.0_0_06_.7_5_0._30_0.000_.__.__ . _
57.800.300.000 57.800.300.000 42.000.000.000 42.000.000.000--=---'----------
Ngan hang TMCP COng ThU'O'ngVi~t Nam - CN Can ThO'
Ngan hang TMCP Ban Vi~t - CN can ThO'
(*) 50.000.000.000
(**) 1.050.000.000_· .. · .~ ._h __ ..
51.050.000.000
(*) £>ayla gia tri cua cac khoan ti6n gLri t~i Ngan hang TMCP COng ThU'O'ngViet Nam - CN can ThO'e6 ky hc;1n6 thang vai lai sufit 6%/nam.
(**) £>ayla khoan ti6n gLri ti;1iNgan hang TMCP Ban Viet - CN can ThO' co thai hi;1n6 thang v6'i lai5uat 6,63%/nam.
(ii) £>.ayla 50 ti~n COng ty he trQ'cho ngU'ai nOng dan tr6ng mia. Thai gian ngU'ai dan ho~m tra va 56tien lai ehenh lech so V6'i ti~n g6e he trQ' ban dau cU'Q'equy djnh Cl,I th€l trong bing hOOpd6ng dadU'Q'cky keto
Phii thu ngin h,n khach hang
Phii thu cac khach hang khac
Cong ty TNHHH ThU'O'ngmi;1iThl,l'c Pham H6ng Yen
COng ty TNHH £>auTU' BOT Phu Hliu
Benh Vi(m £)a Khoa TInh KiElnGiang
COng ty TNHH T~p Doan TI1U'O'ngMc;1iV~n ChuylmXay Ol,l'ng Sli Thanh PM
CO' Sa - Vi Thj Kim Mai
CO'So' Van My Hang
CO'So' - Nguyen Thanh Xu an
COng ty TNHH Kim Ha Viet
Cae cong nO'khae
Tra trU'6'c eho de ben lien quanCOng ty Co phan Mia ElU'ang S6c TrangTri trU'Qoccho ngU'O'j ban khac
COng ty TNHH MOt Thanh Vien COng Nghj~p Tan£)~t
30/06/2017
VNO
3.060.900.000
4.037.000.000
1.216.889.572
4.084.170.000
3.700.165.000
3.464.380.350
93.497.800
25.032.196.646._-..__ .._~...~_.~-----_.._---44.689.199.368
30/06/2017
VND
01/07/2016
VI'lD
1.766.670.000
2.121.627.414
4.084.170.000
3.700.165.000
3.464.380.350
7.757.850.000
20.969.961.354---'--"-"-~'--'-'--"-'-'--'--"'-"'-"'-
4 6 .9 : l5 .7 2 4 .1 1 8
01/07/2016
VNO
CONG TV cO PHAN MIA DU'ONG CAN THO'
561284 Tran Hl1ng f)liIO. Khu Vile V, Phl1img VII, Thanh pho Vi Thanh. TInh H$u Giang
THUY~T M IN H B A o c A o T A l c H iN H H O 'P N H A TCho nam tai ehfnh kAt thue vao ngay 30 thang 06 nam 2017
COng ty TNHH Thl1ang mlili va ~ay dllng Thjnh
Vl1Q'ng ChungCOngty Xay dlfng Ti6n Quan
COngty TNHH Tll van Dau tll xay dlfng Gia Tllang
Cae c'6i tllQ'ng khae
Cae bin Iiin quan
Thanh viem eM ehOt - Phai thu tl;lmfrngCae t6 ehlic vi ea nhin khae
Phai thu v~ tl;lm frng
Ky CI1Q'C, k5' quy nganh~n
Phai thu tiAn ban cO phan
Cae khoan phai thu dlf an trungtam xay dl,l'ng giOng Long My
COng doan ca sa eua Cong ty mePhai thu nO'cae dOi tllQ'ng trU'6'ec6 phan h6a
COng ty TNHH Kien Dung
Phai thu tien boi thl1{7ng
Phai thu Bao hiem xii h/)i
Phai thu Bao hiem y te
Phai thu Bao hiem that nghi~p
Cac khoan phai thu khac
537.600.000
612.512.266
935.662.000
4.800.271.932
10.239.366.198
2.586.109.000
612.512.266
1.034.703.200
6.994.022.610
23.623.597.076
30/06/2017
Gii trI Oil phong
VNO VNO
01/07/2016
Gii trt Oil phong
VNO VNO
10.324.851.785
84.928.500
- 10.399.902.267
20.000.000
- 28.938.020.000
3.985.394.285
7.092.500.000
1.486.295.025
2.244.077.395
8.860.931.481 (8.705.531.707) 8.874.131.481 (8.564.259.817)
20.038.665
6.567.480
4.378.320
5.375.543.450 (1.338.988.847) 5.254.822.519._ (1.566.U9.4~t
32.435.149.501 (10.044.520.554) 72.222.725.357 (10.131.039.281)
3.985.394.285
2.673.500.000
NQ'xiu
Cae khoan n9' phai thu qua h,n thu hOi
Cae to ehlie vi ea nhin khae
N9' phai thu ehll8 qua hljln 3 nam nhllr1g kho co kha nang thu h6i
Phai thu tien frng trl16'e eho khaeh hang 15.000.000
Phai thu ti~n boi thl1ang hang thi6u can bQ.eOng nhc1nvien 8.136.561.336
N9'qui h,n tren 3 nam
CO'sa - Vi Thj Kim Mai
CO' sa - Van My Hang
CO'So' - Nguy~n Thanh Xuan
COng ty TNHH Tai Lc;7i
COng ty Xuat NMp Khau Thiel BI Toan BOTl;l Hoang Gia 644.500.673
Nguyen Thanh MOng 187.753.790
Phai thu ti~n ban hang eua khach hang khae 13.727.802.084
Phai thu ti~n frng trl16'c cho khach hang 559.547.592
3010612017
Giil g6c Gii trj eo thithu hOI
VND VND
01/0712016
Giil g6c Giil trj c6 th6thu hOi
VND VND
15.000.000
- 8.136.561.336
4.084.170.000
3.700.165.000
3.464.380.350
- 4.084.170.000
- 3.700.165.000
- 3.464.380.350
- 1.034.703.200
163.006.332
644.500.673
187.753.790
- 13.732.802.084
491.435.592
CONG TY cO PHAN MIA eU'O'NG CAN THO'
s6 1284 Trsn HLPng f)/ilO, Khu vile V, PhLPang VII, Thanh pho Vi Thanh, Tinh H~u Giang
T H U Y E T M IN H B A O C A O T A IC H iN H H O 'P N H A T
Gho nam tai chlnh kltt thUc vao ngay 30 thang 06nam 2017
Phai thu tien bbi thU'cynghang thi~u can bQ,cOng nMn vien
Phai thu khac
NQ'qua h,n tll1 nam dU'c71 2 nam
PhSi thu ti~n b6i thLPcynghang thil~u can bO,
cOngnhan viim
30/06/2017
G. . : Giitri co the18 goc thu h6i
VND VND
634.508.371 65.538.000
506.734.384 - 3.835.862.145
01/0712016
Gis gcic Gis tri co t"!.'thu hei
VND VND
634.508.371 206.809.890
35.661.123.580 65.538.000 40.124.848.873 206.809.890
Tlnh hlnh blin dOng d., ph6ng nQ' phil thu nhll S8U
Nq'phil th.u,cho NQ'phil thu,
yay ngan h,n cho yay dai h,n
VND VND
Cqng
VND
T~i ngay 01/07/2016
Trich I~p dl,l' ph6ng bO sung
X6a nO'
T<;li ngay 30/06/2017
Tal san thi6u cha Xli' Iy
(39.918.038.983) - (39.918.038.983)
(1.248.461.285) (1.248.461.285)
5.570.914.688 5.570.914.688-_~_~._. __ • • .R ••• •• ••• •
(35.595.585.580) - (35.595.585.580)
3 0 /0 6 /2 0 1 7
VND01/07/2016
VND
Hang tOn kho
Khac (*)85.866.137 • 85.866.137
--.__ ..__ ..§§-=-.1..861!!.?__ _ ._§.~.:..18_~..:?~~._.142.052.885 142.052.885
(*) £ la y 18 cac tai san cO dinh hO'u hlnh dU'O'c philt hi$n thi6u khi dinh gia I~i doanh nghi~p v~n conch6' xU' IY.
30/06/2017
Giit g6c D!,I' phOng
VND VND
01/07/2016
Giil g6c DV' phong
VND VND
Hang mua dang di tren dLPcmg
Nguyen lieu, v~t Ii~u
GOng Cl,l, dl,lng Cl,l
Chi phi san xucfIt, kinh doanh
dO'dang
Thanh ph~m
Hang h6a
67.893.815.850
249.101.706
13.886.334.316
783.083.918
28.745.525.111 (41.741.007)
462.090.487
9.878.517.878
440.712.231.218 (13.996.326.475) 182.877.003.397
30.869.404.643 1.578.268.908~-'--~"~--"-' --_ _-----_ .._ .._---_ _-------._.
553.610.837.733 (14.038.067.482) 224.324.489.699 (41.741.007)
Giii trj hang tOn kho dung th~ ch~p, c~m c6 d~ bao dam cae khoan "lay va nO' cua Ngan hang
TMGP Gong ThU'o'ng Vi~t Nam nl1lJ' sau:
30106,12017
VND
01/07/2016
VND
440.477.958.866_ .._ .._._------440.477 .S5~tl:.l~6
180.221.636.056--_._~._.-_..---- ..-_ _-180.221.636.056
CONG TV cO PHAN MIA DUONG CAN THOs6 1284 TrAn Hl1ng DiilO, Khu VI,I'CV, Phl16'ng VIIi Thanh ph6 Vi Thanh, TInh H~u Giang
THUY~T M IN H B A O C A O T A l C H iN H H ( Y P N H A T
Cho nam tai chinh ket thuc vao ngay 30 thang 06 nam 2017
5.9 Chiphi tra trLPc7C ngin h,n, dai h,n
5.9.1 Chiphi tra trll'C7c ngin h,n
30/06/2017
VND
01/07/2016
VND
Chi phi siYa chCl'a
COng Cl,l.dl,lng CI,I ch6' pMn bo
Chiphikhac
601.602.472
140.749.371
96.750.618
839.102.461
121.019.561-------~"._--2.031.841.049
30/06/2017
VND01/07/2016
VND
COng Cl,l,dl,lng Cl,Ich6' phan bo
Chi phi bao hiem xeChi phi siYa chCl'abOn oxy
Thue dat va phi hiil tangChi phi tra trl1ac khac
1.863.070.387 3.893.151.026
31.481.054
218.277.968
75.572.908
171.112.401 62.071.691~109"i55:696- ----4:204:9817139-
ONl
OP'\ £II
A'N
'--A 'H .
=
CONG TV cO PHAN MiA £>lfONG CAN THO'
s6 1284 Tr~n HU'ng £>~o,Khu VI,I'C V, PhU'cYngVII, Thanh ph6 Vi Thanh, TTnh H~u Giang
T H U Y I : T M IN H s A c c A e T A l C H iN H H O 'P N H A T
Cho nam tai chinh k~t thUc vao ngay 30 thang 06 nam 2 0 i7
5.10 Tinh hinh tang glam till san c6 djnh hiPuhinh
Nguyengii
T~i ngay 0 1 /0 7 /2 0 1 6
Mua trong nam
£)~u tU' xay dl,l'ng cO'bimhoan thanh
Giam do thanh IyT~i ngay 3 0 1 0 6 /2 0 1 7
Gii trj hao mon lCiy k~
T~i ngay 0 1 /0 7 /2 0 1 6
Khau hao trong nam
Giam do thanh IyT~ingay 3 0 1 0 6 /2 0 1 7
Gli tfj con 1,1
Ti;li ngay 0 1 /0 7 /2 0 1 6
T9i ngay 3 0 1 0 6 /2 0 1 7
Nhil c(ra, v~tklin truc
Thiit bj dl}ngcl} quan Iy.
VND
Tili san c6djnh khic
VND
Miym6cthlit bj
VND
PhU'O'ng ti~n
vfn tal
VND
236.226.525.419 795.031.801.175
36.045.455 9.077.243.782
37.549.972.187 7.285.228.191 8.633.985.616.1.084;727.512.588
61.700.000 . -9.174.989.237
4.380.498.961 4.712.687.305 3.107.884.028 143.371.741 12.344.442.035
. ..(~.:.??§:£~.1.:~1.Ql...jZ .~ : 9 J § ': ~1~:Q.~?J......_...._.t~~Z:H~:9.9.Q1_..(~.:.z.?~.:4P.~:§~41 .. . .. = ._ ..._J~~.6~_?:968.?.§.!l
237.367.815.225 730.795.517.165 40.060.712.215 3.766.845.388 8.633.985.616 1.020.624.875.609
185.524.081.314 588.927.094.223 26.995.225.558
12.659.797.093 48.876.026.896 3.833.266.207
__._...JL?~9·_§.t~·8!J.~1 ..__..{~~::4.4.1??9:.?§.QJ..._.....l4.~1.:?_~1.:.009J___..i!t~:1~~:~~4:.~.1.~_~Q!!:~~~13~~. ._ ~Q:.?1?.:.1~I}6_?.
3.957.865.260 8.633.985.616 814.038.251.971
190.898.653 65.559.988.849
.....__(~_~.~:14~~891 _.._ __ .___. = _ __.J~6.5~t?.1.6.642)
. . . ._ _~ .: ~ .Q ~ : .~ .1 . : 4 .~ J .~_ ~.:§~~J~~_?:§J.~.._!~3.0?'1-,_024.171!
__..__?Q.:I9.~_::4.44:.1.Q.~. __? Q § ': 1 .Q 1 J 0 6 . . : ~ 5 2 _ . ._ J..Q.:§'§12~§':'§"?!!__~ .: .~ ~ I : ~ 6 2 . 931. ._.__ _ _ _ _ .. _.__?'?.Q.689 .~60.~1I40.933.450.711 126.433.655.806 9.723.514.450 457.230.464 177.547.851.431
Nguyen gla tal san c6 djnh hli'u hinh di khiu hao hit nhU'ng vin con s(r dl}ng:
T~ingay 0 1 /0 7 /2 0 1 6 _ . . .91.FO.~88 ..I~~ .._~5~~!!~8.333..s6~ ..t!.:.991.648.95~ .._._~.!76.7_~Q~!!.1.._...~ ..6~.~!!85&1_~__ 46.~.670.091.84~
T~ingay 3 0 /0 6 /2 0 1 7 97.078.819.821 361.575.955.302 14.025.771.466 2.744.226.107 8.633.985.616 483.817.642.403
Mc)t s6 tai san c6 dinh hCi'u hinh c6 gia tri con I~i theo s6 sach t~i ngay 3 0 1 0 6 /2 0 1 7 la 66.697.964.336 VND da dU'Q'cth~ ch~p, c~m c6 d~ dam baa cho
cac khaan vay tGiicac ngan hang (t<,lingay 0 1 /0 7 /2 0 1 6 : 80.420.661.002 VND).
CONG TY cO PHAN MIA DU'ONG CAN THO
s6 1284 Tr~n HU'ng DCilO,Khu VI!C V, Phuong VII, Thanh phO Vi Thanh, TInh H~u Giang
THUY~T M IN H BAO CAO T A l C H IN H H O 'P N H A T
Cho nam tai chfnh k~t thuc vao ngay 30 thang 06 nam 2017
5.11 Tinh hinh ting giam tii san ca d!nh vo hinh
Quyin
SLPdl}ng dit
VND
Phin mimmiytinh
VND
Nguyen gia
T;;Jingay 01/07/2016
Mua trong nam
Thanh Iy, nhU'Q'ngban
T;;Jingay 30/06/2017
Gicitr! hao mon luy k6
T9i ngay 01/07/2016
Tang trong nam
T$i ngay 30/06/2017
1.388.279.100
270.255.600
...._.._J§:§.1~jj.1.:.;!?§L80.175.296.576
29.511.537.763
2.446.969.445•••• _.~NN •••••• N ••• ~ ••• N_._~M_._..._. __ .__..._..
31.958.507.208
1.283.493.409
94.774.348._-_ ...._ .....-._--
1.378.267.757
Tai sin c6 d!nhvO hinh khac CQng
VND VND...... _.N._ __ .__ . ._ _ _ .. .._._._ __ ..__
93.876.439.062
270.255.600
.__ __J§:.912.114.326L.
..__ _88:234.5~0~.~36....
5.710.639.921 36.505.671.093
..........._..-179..;.Q.1.9.866. _ 1..820.763.~59._
....__ _~.9~~.:.~.!~.78t... .._ _~~~~26.434.752 ..
Gii trj con '\Ii
T?i ngay 01/07/20 16 _ § § .: § z . .~ . . . : .~ I ~ : . . .1 .~ ~ _ _. ._ _._ _ 1.Q4.785.6..~ _ _ _~ ..90.1Q~:.~..S9..... .._ c . .?Z.:~7q..767 .969
T<;iingay 30/06/2017 48.216.789.368 280.266.943 411.089.273 48.908.145.584
Mguyen gia tal san c6 d!nh vo hinh da khiu hao hit nhU'ng vin con SLPdl}ng:
T<;l!ngay 01/07/2016 _ 1 J . . . : .? Q Z :~ § § . . : . .4 .~ ~ _ _ _ _ _ 8 ~ 9 .2 1 ~ .: 1 .Q 9 _ ~ " '_ " '_ " ' ' '_26~.31~...:...000... .18:869.459.522
T~i ngay 30/06/2017 18.220.833.202 899.279.100 262.312.000 19.382.424.302
Mot 56 tai san cO d[nh vO hlnh c6 gia tri con l<;Ii theo 56 sach tCilingay 30/06/2017Ia 6.653.193.335 VND da dU'O'cth~ chap, c~m cO dll dam bao cho cac
khoan vay t?i cac ngan hang (t?i ngay 01/07/2016:5.253.028.652 VND).
CONG TY cO PHAN MIA DUONG CAN THO
56 1284 Tr~n HlPng D~o, Khu Vl,l'C V. PhlPC7ngVII, Thanh phOVi Thanh, TInh H~u Giang
THUY~T M IN H B A a c A o T A l C H iN H H O P N H A T
Cho nam Utichfnh ket thUc vao ngay 30 thlmg 06 nam 2017
5.12 Chi phi xiy dl/l1g cO' bin do dang
0 1 /0 7 /2 0 1 6Phitsinh Kit chuy6n vio K6tchuy6n
trong nam TSCa trong "am giim khac
VND VND VND
Mua xe tai 954.545.455 1.000.000.000 (1.954.545.455)
H~ thOng cAn d6ng baa 788.100.000
Ma rC>ngkho kho Tilln Giang 68.293.636 2.511.489.380 (2.579.783.016)
Xe Toyota Hiace 1.042.440.000 (1.042.440.000)
COng trlnh may ep ULKAR 416.190.940 254.021.180 (670.212.120)
H(l thOng sang sAy dU'C7ng500 tAn 149.933.953 3.119.660.416 (3.269.594.369)
f)U'~Yngb~ tOng ket nOi tC P xU'ang xu6ng kho 563.235.728 (563.235.728)
Bang tai PVC 110.898.573 (110.898.573)
SAn Tennis 541.857.788 (541.857.788)
B¢ hAm nU'6'c dp 1 va cAp 210 hO'i35T/H 727.118.291 (727.118.291)
f)U'cmg b~tong c~nh kho dLl'ang 01 348.607.880 (348.607.880)
May chan, may cat tole thuy h,l'c 2.058.760.000
Cac cong trinh khac 1.448.636.166 _ ..~:~.?7E=-9~~ _..____....(§..~6.! 4 8 .~ ~ . .§ l . ._ _. .~40.~~.484)"""---"-"-"---'--'-"'."'"'-"'~-
3.037.600.150 16.683.966.278 (12.344.442.035) (440.035.484)
3 0 /0 6 /2 0 1 7
VND
2.058.760.000
4.090.228.909
6.937.088.909
CONG TV cO PHAN MfA BU'O'NG CAN THOS61284 TrAn Hung £>'0, Khu Vl,I'C V, Phuong VII, Thanh ph6 Vi Thanh, TInh H$u Giang
T H U Y I : T M IN H B A a c A a T A l C H iN H H Q 'P N H A T
Cho nam tai chr"h ket thue vao "gay 30 tha"g 06 "am 2017
5.13 f>Au tU'tal chlnh dil h,n
Giai trf Gia trj
Gii tri 56 sach D\I' phOng hQ'pIY Gli tri 56 sach D\PphOng hqp 19VND VND VND VND VND VND
•alu tl1 vio c6ng ty liin doanh,46.174.942.959 35.797.315.001
lien kit. COngty CP Mia £)l1O'ngSOc
31.173.000.000 (*) 22.617.000.000TrangCh!nh I~chtang khoan cJsutLP
_,V80 cOngty li!n ket thee phllO'ng 15.001.942.959 13.180.315.001
phapvOneM sa hQ>ualu tLPdil h,n khac 4.180.000.000 4.180.000.000
TOngCOngty Mia £)l1O'ngSO1 202.000.000 (*) 202.000.000
COngty COPhsn Mia £)l1O'ng3.978.000.000 (*) 3.978.000.000
BAnTre
50.354.942.959 39.977.315.001
(*) T~i ngay baa cao, T~p doan khOng cO thOng tin vA gia tri hQ'p Iy clla cac khoan dau tU' nay
Tinh hinh hn,t dqng cua cac c6ng ty lien doanh, lien kit
Cae cong ty lien doanh, lien ket dang ho~t dQng kinh doanh binh thl1ang, khOng cO thay dOi Ian sov6'i nam trl1ae.
Giao djch vai c6ng ty lien doanh, lien kit
Cac giao dieh trQng yilu gilia T$p doan vai cae cong ty lien doanh, lien kilt nhl1 sau:
2017 2016
VND VNDC6ng ty CP Mia f>U'bng Sac Trang- Mua hang haa, v~t tLl'. ph€! pham- Nh~n cO tlie
- (fng trLl'ae tien mua thanh pham
28.809.523.809
2.606.000.000 3.257.500.000
9.000.000.000
30/0612017
VND
0110712016
VND
Tai san thue thu nhap h08n I~i lien quan den cackhoan ehenh I~eh tc;Jmthai dU'Q'Ckhllu tn)
C hi ph i d l,J 'phong nr;1pM i thu
C hi ph i d l,1phO ng hang tO n kho
C hi ph i trich trlf6 'c
Tai san thull thu nMp hoan l;;Ii lien quan cJenlai (10)tinh thue chLl'a Slr dl,mg- La i ch lfa th l,fC h i~n tC fv i~c m ua thBnh ph§m hinh
thanh ta i san cd djnh trongnO i bO t~p doan
Lai chua th l/c h i~n tif v i~c m LiB ban ta i san trong
nQ i bQ t~ p c10an
2.454.440.952
529.641.475
326.927.021
CONG TV cO PHAN MfA £)U'ONG CAN THO
Sd1284 TrAn HU'ng £)E;iO,Khu Vl,I'CV, PhU'cmg VII, Thanh phO Vi Thanh, Tinh H~u Giang
THUY~T M IN H B A O C A O " t A l c H iN H H Q 'P N H A T
Cho nam tai chfnh kl!t thuc vao ngay 30 thang 06 nam 2017
5.15 LQ'i th6 thU'O'ng m,i
2017
VND
2016
VND
s6 duo d~u nam
Phat sinh tang trong nam
Phan bO trong nam
Phiit sinh (giam) trong nam
s6 dU' cu6i nam
1.259.242.843
78.174.495.303
(2.234.194.126)
__(~Q.:?8~.679J 51L
56.914.864.866
(8.097.281.273)
20.284.679.154
69.102.262.747
30/06/2017 01/07/2016
VND VND
Phai tra cae nhi cung cap khae
COng ty TNHH xay dl,l'ng Thil!t k~ N¢i that An ThO' 1.050.000.000Doanh Nghi{lp TU' Nhan Tr~n Trung Hi~u 804.281.042Le Van Huynh 706.636.062COng ty TNHH Giay xuan Mai 460.619.480Cong Ty CO phfm Bac Bi Ti~n Giang 548.790.000
1rCOng ty TNHH Tuyet Van 856.230.400
COng ty TNHH NgQ Hi{lp 5.884.733.441 355.050.498~
COng ty CO ph;1n Gas Vi{lt Nhiilt 672.081.587 1.131.296.056G T''HAlPhai tra cac nha cung cap khac 4.743.083.056 6.370.478.363 lubl------_.~_.- ____ .MM __ • __ ·_· ___ ~ ____ •••••••• _H __
12.704.918.484 10.878.361.501 ITH
5.17 Ngll'ai mua tra tiAn trll'c)tc ngiin h~n ~1·1~
==30/06/2017 01/07/2016
VND VND
Tra trU'c7Ccua cac ben lien quan
Cong ty Co ph;1n Mfa £)U'cmg S6c Trang652.575.000
Tra trll'c)tc cua cac khach hang khac
COng ty TNHH Trf Thanh 25.704.445.500 23.203.760.600COng ty TNHH A CMu Tcan Tam 117.823.200.000 40.000.000.000COng ty CO ph;1n £)au TU' Thanh Thanh COng 2.483.380.300 23.707.029.900COng ty CO phan Xay dl,l'ng ThU'O'ngmE;iiThai Binh 3.181.873.499
COng ty TNHH Tiilp £)can ThU'O'ngM;,;IiViiln Chuyen3.888.176.842Xay Dl,I'ng sO' Thanh PM
COng ty Co phan £);1utU' & Xay dl,l'ng £)ong Tam 2.000.000.000 1.000.000.000Cae kMch hang kMc 53.071.431.887 102.375.650.882--_ ..._---_._--- _____ .M.•. _ .• H._ .•_____ ••_. __ .•. __ •.••.• __
204.264.331.186 194.827.193.224
CCNG TY cO PHAN MIADU'O'NG CAN THO
s6 1284 Tran HU'ng Bao, Khu Vl,l'CV, PhlJ'ang VII, Thanh ph6 Vi Thanh, TInh Htiu Giang
T H U Y E T M IN H B A O C A O T A l C H iN H H Q 'P N H A T .
Cho nam tai chinh k~t thuc vao ngay 30 tMng 06 nam 2017
Thu~ gia trj gia tang
Thu~ thu thu nMp doanh
nghiepThu~ thu nh$p ell nhan
Thu~ tai nguy!n
Thul! nM dAt
Titm thue dat
Cac loe;ti thue khac
Ph!, I~ phi va cac khoan
phai ni)p khae
0 1 /0 7 1 2 0 1 6~--~.~_.._---_._._----_. __ ._----_ ..
Philithu PhciinC)p
VND VND
S6 phatsinhtrongnam 3 0 /0 6 /2 0 1 7
56phciinQp S6aa nQp"---··--..-~hifth·-u--·--P-h-ai-nQ-p-
VND VND . VND VND
- 22.968.785.153
(2.776.361.124) 438.512.656
(79.050.041) 47.920.324
63.057.489.341
7.970.697.317
2.594.227.016
1.457.940
(69.824.645.522)
(8.174.168.389)
(2.422.470.188)
(1.457.940)
(770.302.856)
(3.058.542.257)
16.971.931.828
517.222.717
140.627.111
265.274.937 1.899.127.734 (1.215.773.934) 948.628.737
4.400.000 12.500.000 (16.900.000)
- 12.171.015.356 1.940.127.921 (16.287.797) 14.094.855.480_~ . ...__ . . . ....__ .__ ._._.____ _. . .._ .._.M. ..• _ ..__ ._. .N ._. __ .__ . ..__
(2.855.411.165) 35.895.908.426 77.475.627.269 (81.671.703.770) (3.828.845.113) 32.673.265.873
CONG TV cO PHAN MIA £)U'O'NG CAN THO'SO 1284 Tran HlJ'ng £)~o, Khu Vile V, PhlJ'ang VII, Thanh phO Vi Thanh, Tinh H~u Giang
THUY~T M IN H B A O C A O T A l C H f N H H Q 'P N H A T
Cho nam t:Ji chlnh kAt thClcvao ngay 30 thang 06 nam 2017
5.19 Chi phi phil tri ngin h,n
3 0 /0 6 /2 0 1 7 0 1 /0 7 /2 0 1 6
VND VND
Phil tri cac t6 ch(PCva ca nhin khacChi phi phai tra cho h~t c1(mgkinh doanh 1.000.000.000
Chi phi v$n chuyen, khuyAn mAi 500.255.530 1.734.829.181
Trlch tnlc7C chi phi v$t tll cOng trlnh 1.261.674.572
Chi phllAi yay 388.438.225 129.253.889
Chi phi phai tra khac 963.063.117 1.377.495.281__ w_~_____ ~___
4.113.431.444 3.241.578.351
5.~~ Phil tri ngin h,n khac
3 0 /0 6 /2 0 1 7 0 1 /0 7 /2 0 1 6
VND VND
Phil tri cac bin Iiln quanThanh viin chu ch6t - co tCrc, lQ'inhu$n phai tra 198.597.600
Thanh villn chu ch6t - Phai tra khac 165.498.000 199.733.504
Phil tri cac dcm v!va ca nhin khacTai san thlia ch6' xli Iy 84.912.655 66.509.847
Kinhphl cOng doan 151.432.677 116.838.670
~
Bao hiem xA hOi, Bao hiem y te. Bao hiem that nghi~p 1.533.580.416 5.682.840
CO tllC phai tra 2.6,57.329.455 2.236.719.255
Phai tra ngAn sach tinh H$u Giang 3.181.317.244 3.181.317.244
NgAn sach tinh Ca Mau 3.500.000.000 3.500.000.000
NgAn sach tinh KiAn Giang 6.604.164.079 6.604.164.079
.)Nh$n ky ClIQ'Cky quy ngan hc;ln 2.849.990.000 3.785.200.000Til!n trich chi phi h6 trQ'diU dll6'ng cac ap, xa 1.668.827.486 2.905.383.628Phai tra khac 2.205.296.464 2.334.910.062--------~._--
24.602.348.476 25.135.056.729
T~p doan khOng cO nQ'qua hc;lnchlla thanh toano
CONG TV CO PHAN MIA DU'O'NG CAN THOSo 1284 Tn\n Hl1ng D;ao, Khu Vl,l'C V, Phl16'ng VII, Thanh pho Vi Thanh, Tinh H~u Giang
THUYET MINH BAa cAa rAI CHfNH HOP NHArCho nam tai chlnh ket thUc vao ngay 30 thimg 06 nam 2017
5.21 Yay va nQ' thui tai chinh ngin h,n, dai h,n
5.21.1 Yay ngin h,n
30/06/2017
s6 c6 khi ningtnl nQ'
VND
01/07/2016
s6 c6 khi ning
tri n9'
VNDVay cae to chCrc va ca nhin khac
Yay ng~n h;anngan hang
- Ngan hang TMCP Quan D¢i - Chi Nhanh C~n ThO'
- Ngan hang TMCP COng ThU'O'ngViet Nam - CN H$u Giang
- Ngan hang TNHH HSBC - CN Cfin ThO'
Yay dai h;anden h;an tra (xem thuyet minh so 5.21.2)
(a) 20.500.000.000
(b) 255.215.275.090
20.500.000.000
255.215.275.090 85.412.544.328
6.000.000.000
27.967.585.768-_.~~_.._--119.380.130.096
85.412.544.328
6.000.000.000
27.967.585.768-- --
119.380.130.096
37.124.919.101~""R'._..•_••••__ ••_._ •••__ •••••.__ •••_~__
312.840.194.191
37.124.919.101_.---~.--""---312.840.194.191
Chi ti&t sO phit sinh v6 cae khoan vay ngin h,n trong nam nhU' sau:
01/0712016sO tien Yay phat Yay va "9' dii sOtienvay
3010612017sinh trong nim h,n din h,n tnl di tri trong nam
VND VND VND VND VND
Yay nglm hi;tnnganhang
- Ngan hangTMCPQuan£}Qi- Chi NhanhC~nThO' 20.500.000.000 20.500.000.000
- Ngan hangTMCPCOngThU'O'ngViet Nam- CNH~uGiang 85.412.544.328 724.145.779.064 (554.343.048.302) 255.215.275.090
- Ngan hangTMCPeau TU'va PMt Trilm Viet Nam- CN Can ThO' 1.864.203.328 . (1.864.203.328)
- Ngan hangTNHH HSBC 6.000.000.000 (6.000.000.000)
V&y dSii h9n d~nh~ntra
- Ngan hangTMCPNOngnghi~p& PMt Tri~n NOngThOn 5.137.585.768 5.137.585.768 (5.137.585.768) 5.137.585.768
- Ngan hangTMCP£>au tU' & PMt TrienVi~t Nam 6.000.000.000 6.000.000.000 (6.000.000.000) 6.000.000.000
- Ngan hangPhattriAnVi~t Nam- CNray Nam 6.500.000.000 6.500.000.000 (6.500.000.000) 6.500.000.000
- Ngan hangTMCPCongThU'O'ngVi~t Nam- eN ray eo 330.000.000 327.333.333 (330.000.000) 327.333.333
- Ngan hangTMCPCOngThu:O'ngVi~t Nam- CNH~uGiang 10.000.000.000 19.160.000.000 __~OO.OOO.OOO) .., 19.160.000.000_....·.._.~.R_~._...______ .___ ._.. _._-_._---------_._. -------119.380.130.096 746.509.982.392 37.124.919.101 (590.174.837.398) 312.840.194.191
CONG TY cO PHAN MiA £>UCYNGCAN THO561284 Tran HU'ng£>t;lo,Khu Vl!C V, PhU'O'ngVII, Thanh pho Vi Thanh, Tinh H~u Giang
THUYET MINH BAc cAo TAl cHiNH HQ'P NHATCho "am tai chfnh k!t thuc vao ngay 30 thang 06 nam 2017
(a) Khoan yay ngilO hc;lncua Ngan hang TMCP Quan DC)i- Chi Nhanh C~n ThO' thee hQ'paOng tin dl,mg s6 964. 17.451.2614946.TD ky ngay 24 thtmg 03nam 2017, chi tillt nhU'sau:
Ht;lnm(rcMl,Icaich yayThai ht;ln yayLai suat yay
Hlnh th(rc aam bao
70.000.000.000 VNDBo sung v6n lU'u dOng phl,lc Vl,lsan xu at kinh doanh6thang5,5o/olnam
Tin chap
(b) Khoan yay ng~n hi;in cua Ngan hang TMCP COngThU'O'ngVi~t Nam - CN ~u Giang thee hO'p aOng tin dl,lng hl;ln m(rc s6 13/2015/H£>TDHM/NHCT821-CASUCO ky ngay 02 tMng 11 nam 2015, chi ti~t nhU'sau:
Hl;ln m(rcMl,Icdfch yayThai ht;ln yayUii suat yayHlnh th(rc dam bao
300.000.000.000 VND80 sung von lU'u dOng phl,lc Vl,Isan xu at kinh doanhKhOng qua 12 theo tCrnggiay nh~n nO'5,5% /nam
Bao aam yay fa quy~n Slr dl,lng dat, may m6c thiet bj v6'i tong gia trj la 45.309.508.908 VND. T;;ii ngay 3 0 /0 6 /2 0 1 7 ,
gia trj con Il;li cua tai san dem thll chap la 13.202.967.966 VND.
The chap hang tOn kho tt;li ngay 30106/2017 v6'i tong gia trj 440.477.958.866 VND.
Vay dai h,n phai tra cac to chlPCva ca nhin khac
Vay d ai h~n ngan himg
Ngfm hang TMCP NOng nghi$p va PMt tri~n NOng ThOn - CN Hc;.uGiang (a)
Ng€m hang TMCP COng ThU'O'ngVi~t Nam - CN Tay DO (b)
Ngan hang TMCP D~u tU' va PMt tri~n Vi$t Nam - CN Tay Nam (e)
Ngan hang Phat tri~n Vi~t Nam - CN Can ThO' (d)
f-Jgan hang TMCP COng ThU'ong Vi~t Nam - CN H~u Giang
TrCP: NO'dai h~n alln hl;ln tra
Ngan hang TMCP NOng nghil;!p va PMt tri~n NOng ThOn - CN H~u Giang
Ngan hang TMCP COng Thl1O'ngViet Nam - CN Tay DO
Ngan hang TMCP Dau tU'va phat trien Vil;!tNam - CN Tay Nam
3 0 1 0 6 /2 0 1 7 0 1 /0 7 /2 0 1 6
Giatrls6 c6 kha ning
Gia tr!s6 c6 kha ning
tra n9' tri nC7
VND VND VND VND
7.706.378.643 7.706.378.643 12.843.964.411 12.843.964.411
487.000.000 487.000.000 817.000.000 817.000.000
9.339.209.110 9.339.209.110 15.339.209.110 15.339.209.110
10.636.183.475 10.636.183.475 17.136.183.475 17.136.183.475
49.900.000.000 49.900.000.000 32.500.000.000 32.500.000. 000
(5.137.585.768) (5.137.585.768) (5.137.585.768) (5.137.585.768)
(327.333.333) (327.333.333) (330.000.000) (330.000.000)
(6.000.000.000) (6.000.000.000) (6.000.000.000) (6.000.000.000)
CONG TY cO PHAN MIA £>UONG CAN THO'
s6 1284 Tr~n Hl1ng £>qa, Khu VI,J'C V, Phl1cmg VII, Thanh ph6 Vi Thanh, Tinh Hau Giang
THUYET MINH BAa cAo TAl CHiNH HOP NHAr .Cha nam tai chinh k~t thUc vela ngay 30 thang 06 nam 2017
Ngan hang Phat tri~n Viet Nam - CN can ThO'
Ngan himg TMCP Cong ThU'O'ngViet Nam - CN H~u Giang
30/0612017 01107/2016
G" t • s6 c6 khi nang Gia trl' s6 c6 khi ning18 rl tri nQ' tra n9'
VND VND VND VND
(6.500.000.000) (6.500.000.000) (6.500.000.000) (6.500.000.000)
(19.160.000.000) (19.160.000.000) (10.000.000.000) (10.000.000.000)
...._-.,40:943:852.127'-- 40.943.852.127 --SO.668.77i22S· -50.668.771.228
.f·
T6ng nQ'TiP 1 nimtra Trtn 1 nam din
xu6ng 5nim
VND VND VND
(a) 7.706.378.643 5.137.585.768 2.568.792.875
(b) 9.339.209.110 6.000.000.000 3.339.209.110
(e) 10.636.183.475 6.500.000.000 4.136.183.475
(d) 49.900.000.000 19.160.000.000 30.740.000.000
(e) 487.000.000 327.333.333 159.666.667' __ ~M •• _._ ._.._-_._---
78.068.771.228 37.124.919.101 40.943.852.127
12.843.964.411 5.137.585.768 7.706.378.643
15.339.209.110 6.000.000.000 9.339.209.110
17.136.183.475 6.500.000.000 10.636.183.475
32.500.000.000 10.000.000.000 22.500.000.000
817.000.000 330.000.000 487.000.000_M.· ___ ··________ --_._ .._._.__ ._----78.636.356.996 27.967.585.768 50.668.771.228
T~i ngay 30lG 6/2017
Voy diii h;;1nngan hang
Ngan hang TMCP NOng nghiep va Phat tri~n Nong ThOn - CN H~u Giang
t'Jg2:n hang TMCP £>autl.!'va phat trien Vi~t Nam - CN Tay Nam
Ngan hang Phat trien Vi~t Nam - CN can ThO'
Ngan hang TMCP COng ThU'O'ngViet Nam - CN H~u Giang
f'Jgan hang TMCP Cong ThU'O'ngViet Nam - CN Tay £>0
T~! ngay 01107/2016
V2.\i dai h(,3i1 ngan hang
Ngan hang TMCP NOng nghi$p va Phat trien NOng ThOn - CN H~u Giang
Ngan hang TMCP fJau tU' va phat trien Vi~t Nam - CN Tay Nam
hlgan halig PMttii~nVi~tNam - eN can ThO'
Ng~n hang TMCP Cong ThU'O'ngViet Nam - CN H~u Giang
Ngan hang TMCP Cong ThU'O'ngVi~t Nam - CN Tay £>0
CONG TV cO PHAN MfA DUONG CAN THOSo 1284 Tran HU'ng Df;lO,Khu Vl,l'CV, PhU'cmgVII, Thanh ph6 Vi Thanh, Tinh H~u Giang
THUY~T M IN H B A C C A O T A l C H iN H H O 'P N H A T
Cho nam tai chinh ket thlic vao ngay 30 thimg 06 nam 2017
Chi tiit s6 phit sinh vi cac khoan vay dili h\ln trong ky nhU'sau:
S6 ti6n vay s6 titn vay Kit chuyinphit sinh Clitri sang vay va n9'
trong nam trong nam ngln h,n
VND VND VND VND7.706.378.643 (5.137.585.768)
9.339.209.110 (6.000.000.000)
10.636.183.475 (6.500.000.000)
22.500.000.000 32.000.000;000 (4.600.000.000) (19.160.000.000)
.._._.~~7.009..:9~ ._.__ ...--.---- ....- ..-.------ ..-..--..--~?7 .333:..!33)
50.668.771.228 32.000.000.000 (4.600.000.000) (37.124.919.101)
NgAn hang TMCP Nong Nghiepva PhatTril!n NOngThOn- CN H~uGiang
Ngan hangTMCP £)au TlI' va PhiatTri~nViet Nam- CN ray Nam
Ngan hang PMt Tri~n Viet Nam- CN CanThO'
NgAn hang TMCP COngThll'O'ngVi~t Nam- CN H~u Giang
Ngan hang TMCP COngThll'O'ngViet Nam- CN ray £>0
VND
2.568.792.875
3.339.209.110
4.136.183.475
30.740.000.000
159.666.667
40.943.852.127
(a) Day la khoan yay cua HO'pdOng tin dl,mg 56 08/2002/N H N o-TD ngay 27/6/2002 hi Ngan hang TMCP NOng nghiep va phat tri~n NOng ThOn - CN H~uGiangMl.lcdlch yayThai hf;ln yayLAisutltvayHlnh thCPcdam bao
Mua ngo~i te tra nO'nLr6'c ngoai16 nam5,4% /n i:im
Tin ch&p
(b) £>ay leikhoan yay cua HO'pdOngtin dVng 56 003/98/H £> s6 ngay 27/6/2002 ngay 29/10/1998 tli Ngan hang TMCP Dau tU' va phat trian Viet Nam - CN
TayNamMl,Icdfch yayTho; hGlnyayUii suAt yayHinh thCPc!ism bao
f)~u tll' d" an nha may !iU'cYngPhl,mg Hi~p20 nam5,40/0 /nam
Bao !iam yay 12 teii san cO djnh hCl'u hinh, hlnh thanh tli v6n yay c6 nguyen gia 131.346.087.700 VND. T~i ngay3 0 /0 6 /2 0 1 7 gia trj c6n l<;Ii cua tai san dem th~ chtlp la 0 VND. .
(c) Day leikhoan yay cua Hqp d6ng tIn dt,mg s6 04/2006/H £>TD ngay 25/4/2006 tli Ng~n hang Phat trian Vi(lt Nam - eN C~n ThO'Mt,lcdich yay : £)au tll' dl,l' an nha may Quang Phl,mg Hi~pThai h~n yay 15 namUii su~t yay 5,4% /nam
Hlnh thlic !iam bao Sao dam yay la day chuyem thi~t bj dOng be>cua An t)Q cOng 'suat 1.250 tan mialngay c6 nguylm gia 104.514.644.899
VND. T?i ngay 30/06/2017, tai san th~ chap nay!ia dll'O'c khau hao het.
CONG TY cO PHAN MfA f)U'O'NG CAN THO
S61284 TrAn Hl1ng E>~o,Khu VI,PCV, Ph'!ang VI~ Thanh ph6 Vi Thanh, TInh H~u Giang
THUY~T M IN H s A c c A e T A l C H IN H H Q 'P N H A T
Cho nam tai chlnh ket thuc vao ngay 30 thflng 06 nam 2017
(d) Day la khoan yay clla cac hO'Pd6ng tin dl,lng sau:
HO'P dOng tIn dl,lng s6 016/2014-HDTDDAlNHCT821-CASUCO ngay 25/7/2014 tli Ngan hang
TMCP COng Thl1ang Vi(lt Nam - CN H~u GiangMl,Ic dfch yay : Budap cac chi phf cho dl,Pan ""6i mai chi phf tinh IQcdlJ'ang RE"
Thai h$n yay 5 nam
Lai suat yay 9,5% /nam
Hlnh thU'c "am bao Bao dam yay bang chfnh day chuy6n dlJ'ang RE c6 nguyiln gia la92.927.056.155 VND. T~i ngay 30106/2017 gia trj con Il;li clla tai san
dem the chap la 45.404.416.553 VND.
HO'P dOng tfn dl,lng 50 57/2016-HDTD/NHCT821-CASUCO ngay 9/0912016 va ~Q'P dOng tin
dl,lng s6 58/2016-HDTD/NHCT821-CA5UCO ngay 19/09/2016 tli Ngan hang TMCP COng
ThlJ'O'ngVi~t Nam - CN H~u GiangMl,lc dfch yay Bu dap chi phf "au tlJ' mai may ep mfa CMR
Thai hl;ln yay 5 nam
Lai suat yay 10,5% /nam
Hlnh thlic dam bao E>am bao bang chfnh tai san hlnh thanh tli v6n yay c6 nguyen gia
16.000.000.000 VND. Tl;li ngay 30/06/2017 gia trj c6n Il;li clla tai san
dem the chap leJI 13.005.088.062 VND.
(e) Day la khoan yay tl;li Ngan hang TMCP COng ThlJ'O'ngVi(lt Nam - Chi nhflnh Tay DO thee hO'P
dong 56: 02l2015-H£>TD/NHCT824-CTCPCOKHIDIENMAY dl1Q'c ky kl!t ngay 29 tMng 12 nam
2015.
Ml,lc dich Bu dap va thanh toan tiAn mua vo ehai ehl1a khf oxy, nita
Thai h$n yay 36 thang
Lai suat yay 10% /nam
Hlnh thU'c dam bao Bao dam khoan yay la thll chap cac tai san c6 dinh c6 nguy€m gia
2.082.335.294 VNf> vai gia trj con Ii;li ~i ngay 30/06/2017 Ic1I
1.738.685.090 VND.
T$p doan khOng c6 cae khoan yay qua hl;ln ehlJ'a thanh toano
5.22 Quy khen thlJ'bng. phuc 'Q"i
Ting do trich01/0712016 I,p tllle,i
nhu,n
TinQ tllle,i
fch c6cJ6ngkh6ng klim
soat/Ting
khac
Chiquytrong nam
auy khen thl1ang, phUcIc;riauy khen phUe1Q'i
Quy phUc 1Q'ixa hQi
Quy thU'angBan quan Iy, dieuMnh
988.180.822 2.809.338.487
4.039.799.224 199.433.703
3.746.256.581 1.160.809.435
- 536.624.000
8.774.236.627 4.706.205.625
- (595.288.000) 3.202.231.309
100.566.297 (1.463.541.079) 2.876.258.145
- (2.235.000.000) 2.672.060.016
1.840.321 (538.464.321).._----------~_._----
102.406.618 (4.832.293.400) 8.750.555.470
Quy phat trl~n khoa hQc va c6ng nght
Quy phit tri6n
khoa hQCva c6ng
n9h~
VND
Quy phit tri6n khoa hQcva cong nght (fi hinhthanh tai san cO cJjnh
VND
Tiili ngay 01/07/2016
Hoan nh~p quy
Tl;ii ngay 30/06/2017
9.414.659.627 9.414.659.627
-11.672.476.443) :. _. 1 1 : _ 6 7 ~ :~ 7 ~ :¥ } 1 .
- ,.:m 183]84" --------- - 7.742.183.184
CONG TY cO pHAN MiA DU'ONG CAN THO'
s6 1284 Tran HU'ng D90, Khu VI,I'C V, PhlJ'lyngVII, Thanh pho ViThanh, TInh Hi)lu Giang
THUYET MINH BAc cAo rAI CHiNH HOP NHATCho nam tai chfnh k~t thuc vao "gay 30 thang 06 nam 2017
5.24 v6n chli sa hfi'u ("VCSH")
Bang a6i chi6u bien dQng ven eM ~ah.lPU
Von dau tU'
cua CSH
VND
Th~ng dLPviln VOn khac cua
c6 phAn chu s6' hCPu
VND VND
QUy dAu tLP phat. tri6n
VND
LQ'inhu.n chlP}lphin phoi
VND
Vao ngay 0 1 /0 7 /2 0 1 5
LQ'inhu~n trong n~m
Chia cO tOe trong nam
Anh hll'lYng dt,J'phong do thay doi tyIe So' hCru
Lfli tlP thoai vbn 4.243.986.615
T.fch I~p quy trong nam 231.190.947 (231.190.947)
Trfch I~p quy khen thU'ang, phuc lQ'i - - - - - (4.220.986.178) 14.220.986.1781
Vao ngay 30/06/2016 -·-;i"30~SQ5."4io:o-oo ··-..----9;f:7-1-3ji-11 -'--"'---'45':531-"(10~'1'49iOiJ:ooCij ---':f37-:-867::254~614' '--104:"712.015.170- - " 3 6 3 : 5 5 7 . i i9 ." n 3
T<;li ngay 0 1 /0 7 /2 0 1 6 130.805.470.000 91.713.511 45.531 (10.149.800.000) 1·38.098.445.561 104.712.015.170 363.557.889.773
Uii trong nam 58.962.074.035 58.962.074.035
fll1ua liili co phan trong nam (1.400.000) (1.400.000)
Anh hll'cyng do thay dOi ty I~ s a h('pu - (3.531.510.984) (3.531.510.984)
Trfch I~p quy trong nam 182.488.404 (182.488.404)
Cilia cO tuc trongnam - (34.243.950.100) (34.243.950.100)
Trich l~p quy khen thU'ang, phuc lQ'i - (4.169.581.626) (4.169.581.626)
Quy thU'ong ban dieu hanh (536.623.999) (536.623.999)
E>ieu chinh khac . .__.... ..__...__.._..__: .__..__.. . ._._._.._....::_.. . .__..... ....: __. . . ~ __ . ...__ ..::. .__ J54.784.097) __ (54.784.0971
Vao ngay 30/06/2017 130.805.470.000 91.713.511 45.531 (10.151.200.000) 138.280.933.965 120.955.149.995 379.982.113.002
137.867.254.614 57.007.355.764
- 49.613.411.942
- (15.258.224.400)
13.557.662.374
315.622.039.420
49.613.411.942
(15.258.224.400)
13.557.662.374
4.243.986.615
CONG TV cO PHAN MIA DlJONG CAN THO's6 1284 Tran HU'ng f)~O, Khu VI,I'C V, PhLPang VII,Thanh ph6 ViThanh, TInh H$u Giang
T H U Y E T M IN H B A o c A o T A l c H iN H H Q 'P N H A T
Cho nam tai chfnh k~t thuc vao ngay 30 thang 06 nam 2017
3010612017 ____~ l9-? :t~01~ __._______
VND TY I~ (%) VND TY I~(%)
v6n Nha NU'6'c 36.091.920.000 27,59
Ong Nguy~n Thanh Long 13.050.070.000 9,98 11.119.750.000 8,50
Sa Nguy~n Ai Nhu Giang 8.967.500.000 6,86
Ong Phiilm Quang Vinh 8.909.770.000 6,81 8.359.770.000 6,39
Ong Nguy~n Thanh Nhan 5.030.940.000 3,8? 4.740.710.000 3,62
COng ty Kim Ha Vi~t 29.081.370.000 22,43 8.080.920.000 6,18
COng ty TNHH ADC 13.500.000.000 10,32
COng ty Thanh Thanh COng 8.408.970.000 6,43
v6n cO phan CiaCiU'Q'cCOng ty3.655.000.000 2,79 3.653.600.000 2,79
mua liili (cO phiElu qu9)
Cac cO CiOngkhac 57.578.320.000 44,02 41.382.330.000 31,64___ · _____ .M.
130.805.470.000 100,00 130.805.470.000 100,00
co phi6u
3 0 /0 6 /2 0 1 7 0 1 /0 7 /2 0 1 6
So 1U'Q'ngcO phiElu dang ky pMt hanh 13.080.547 13.080.547So 1U'Q'ngcO phiElUCiaban ra cOng chung 13.080.547 13.080.547
• CO phiElu phO thOng 13.044.167 13.044.167
• CO phiElu U'UCiai 36.380 36.380
s6 1U'Q'ngcO phiElu CiU'Q'cmua liili(365.500) (365.360)
• CO phiElu phO thOng (364.600) (364.600)
• CO phi£m U'UCiai (900) (760)So 1U'Q'ngcO phillu Ciang lU'u hc1mh 12.715.047 12.715.187
• CO phiElu phO thOng 12.679.567 12.679.567
• CO phillu U'UCiai 35.480 35.620
M(rlnh gia cO phiElu Ciang lU'u hanh 10.000 VND.
5.25 LQ'i ich cO dong khong kiAm soat
2017 2016VND VND
SodlJ' dau nam 10.089.750.072 11.884.675.088
PMt sinh tang trong nam 116.285.052 1.128.838.740
PMt sinh giam trong nam _.<~.04~J~18.~~QL. .__-i?-.&~_~~.?Z.?-,-~Q?LSo dU' cuoi nam 8.163.116.574 10.089.750.072
5.26 Cac khoan m\lc ngoai bang can d6i k6 toan
5.26.1 Ngo,1 t9 cac 10,1
3 0 /0 6 /Z 0 1 7 0 1 /0 7 /2 0 1 6
VND VND
Dollar My (USD) 676,56 2.372,33
CONG TV cO PHAN MiA DU'ONG CAN THO'
561284 Trfm HU'ng fl(io, Khu VI,I'C V, PhU'ang VII, Thanh ph6 Vi Thanh, Tinh H$u Giang
THUY~T M IN H B A O c A O T A l c H iN H H Q 'P N H A rCho nam tai ehinh ket thue vao ngay 30 thang 06 nam 2017
5.26.2 NQ' kh6 d6i da XLP Iy
Nguyen nhin x6a s6 30/06/2017 01/07/2016
Ba Le Thj Lan KhOng c6 kha nang thu h6i 348.000.000 348.000.000
On9 Nguy~n QUOeHung KhOng e6 kha nang thu h6i 542.452.754 542.452.754
Ong Nguyen Van Hao KhOng co kha nang thu h6i 400.000.000 400.000.000
COng ty TlI' van flau TlI' KyKhOng e6 kha nang thu h6i 253.079.746 253.079.746
Thu~t cO'£)i~n Arinco
COng ty TNHH Tai Lc;>'i KhOng c6 kha nang thu h6i 1.034.703.200
COng ty CO' Khf Bien H6a KhOng co kha nang thu hoi 742.514.596
Chi dau tll' tr6ng mia vungKhOng c6 kha nang thu hoi 699.537.342
d~mAn Minh
Thu Il;i;cae dO'n vi thi cOngKhOng e6 kha nang thu h6i 348.688.603XDCB
COng ty TNHH Kien Dung KhOng c6 kha nang thu hoi 1.044.077.395
Cae khaeh hang khae KhOng co kha nang thu h6i 2.428.314.212 726.920.660____ • ____ M __
_ ____ R ____ ••• _______
7.841.367.848 2.270.453.160
6. THONG TIN BO SUNG CHO cAc KHOAN MVC TRiNH BAy TRONG BAo cAo I{~T QUAHO~T DQNG KINH DOANH HQ'PNHAT
6.1 Doanh thu ban hang va cung cap djch vII
2016
VND
Doanh thu ban hang hoa
Doanh thu thanh pham
Doanh thu dich Vl,l
Doanh thu khac
18.918.177.7231.412.347.312.218
3.385.784.426
- - . - _ - .1 ? - : .9 1 i1 L ~ 1 § .L1.446.725.546.734
12.082.354.0301.485.357.717.658
3.992.258.763
.__J5.:?~~~~Q?83~.QQ.__1.5(11.015.535.289
2017
VND
2016
VND
Chilflt khau thll'O'ng ml;ii
Giam gia hang ban
Hang ban bi tra l~i
6.127.238.293 4.596.301.007
39.856.027
__ .__JJ!Q!:.11I:??-Z__ ___. 1,?71:~QQ:~.??_7 .934.331.150 5.907' .SS7 .£135
2017
VND
2016
VND
Gia von hang h6a da ban
Gia vOn thanh phamGia von dich Vl,I da cung c~p
DV' ph6ng ~iamgla hailS t6n kho
14.131.581.417
1.273.117.018.817
3.698.059.005
13.996.326.475
7.867.165.480
1.376.002.33"1.059
5.682.026.615
41.741.007
CONG TY cO PHAN MIA DU'ONG CAN THO
501284 Trim Hung f)CjlO, Khu VI,I'C V, PhuO'ng VII, Thanh phO Vi Thanh, TInh H$u Giang
THUY~T M IN H B A O c A o T A l c H iN H H Q 'P N H A T
Cho nam fai chinh ket thUc vao ngay 30 thang 06 nam 2017
6.4 Doanh thu ho,t dOng tai chinh
2017 2016
VND VND
Ufli tilln giii 5.043.023.831 1.530.252.828
CO tlrc va IO'inhu$n dU'O'cchia 2.807.960.000 3.291.478.000
Uii chenh llilch tY gia 1.869.950
Doanh thu ho~t d¢ng tai chinh khac 1.938.272.034 1.148.080.834-_ .._------_. ~-_._.._-_.__ .._-.__ .._-_ ..._~--9.791.125.815 7.256.128.328
6.5 C~i phi tai chinh
2017 2016
VND VND
Chi phi lai vay 12.357.735.478 14.989.474.621Chi phi tai chlnh khac 535.005.155 2.063.204----_.__ .~._---_._.- _ ...._ ......_ ..._--_ .._-- ..._-_ ....... _-.-. __ .....
12.892.740.633 14.991.537.825
6.6 Chi phi ban himg
2017 2016
VND VND.;~
Chi phi nMn vi€m 2.937.206.894 3.254.211.984;>4
Chi phi kh~u hao teli san co djnh 97.708.832 0Chi phi van chuy~n, boc xep 2.094.842.818 1.425.311.619 NChi phi quang cao, khuyen mai 4.723.801.108 6.086.295.172 '-113Chi phi ban hailg khac 6.363.125.905 9.018.622.125
~----_._-_ ......._._ ...._. ........_--_ ...__ ...... _ ..._------ ..._-_ ..__ ._........ -
15.213.585.557 19.784.440.900 \.~~
6.7 Chi phi quan 19doanh nghi~p-};9)
2017 2016
VND VND
Chi phi nhan vi€m qulm Iy 17.088.527.050 13.745.325.679Chi phi viilt Ii~u quan Iy 129.058.050 54.809.485Chi phi db dung van phOng 227.871.313 138.371.117Chi phi khau hao tai san co dinh 5.771.696.075 7.387.316.427Thue, phi va I~ phi 2.131.862.769 957.245.262Chi phi dl,l' phOng dl,l' ph6ng nO'phai thu 1.128.461.285 5.659.932.591Hoan nh$p dl,l' ph6ng trO' cap thOi vi(lc (313.800.984)Haan nh~p quy khoa hoc c6ng nghi;! (1.672.476.443) (15.852.809.983)
PMn b6 IQ'ithe thU'O'ngmr,li 8.097.281.273 2.234.194.126
Chi phi quan ly doanh nghi~p khac 16.797.234.048 11.167.264.776-------_ .._._--~~._-_._--- _._._ .....__ ._~...._ ..... _ ..._--_ .......... -... ' ...._._ ...
49.699.515.420 25.177 .848.496
CONG TV cO PHAN MIA £>lfONG CAN THO'
So 1284 Tran HlIng £>~o, Khu VI,I'C V, Phllang VII, Thanh pho Vi Thanh, Tinh H~u Giang
T H U Y E T M IN H B A O C A O T A l C H iN H H O 'P N H A T
Cho nam tai chinh kat thUc VEiO ngay 30 thang 06 nam 2017
6.8 Thu nhip kh8c
1.2017 2016
.'VND VND
Uii thanh Iy tai san co dinh 5.045.408.094 432.727.273- Thu thanh /9 ta ; san cd d;nh 60.156.101.302 432.727.273
G ;s tr; con /1); ciia ta ; san c d d;nh (55.012.965.935)
C hi ph i thanh /9 khBc (97.727.273)
Thu nMp khSc 167.287.431 686.750.296--------_._- _~ ....._ ..__ ""._H_. ___ ..._ ..._.". __ ._ .......
5.212.695.525 1.119.477.569
-6.9 Chiphikhac
2017 2016
VND VND
Ti~n ph~t ch~m nQPthue 4.210.374.018 359.862.304Chiphikhac 1.411.836.247 700.605.489--- .._------_.- ._-_ ..__ .__ ..... _.__ ....._ ...__ .._ ....-.._ ....._ ..
5.622.210.265 1.060.467.793
6.10 Lii cO' ban trin cO phi6u
2017 2016
VND VND
~~LQ'i nhufn ke1toan sau thuli thu nh,p
doanh nghi,p cua cO dong cua cong ty 58.962.074.035 49.613.411.942
f"mf}
C~c khoan dieu chinh tang, giam lQ'inhu~n
..~ke toan de xac dinh lQ'inhu~n pMn be cho (4.706.205.625)co dOng sa hO'u co phiau pho thOng
:~- Trich I$p quy khan thl1O'ng, phuc lQ'i
LQ'i nhufn tinh Iii cO' ban tren co phi6u 58.962.074.035 44.907.206.317So 111Q'ngbinh quan gia quyen clIa co phieu
12.679.527 12.715.187phe thOng dang 111uhanh trong /lamUii cO' bfm tren cO phi6u
..._-_._--_." ..__ ._---_.-_ ..-_.__ ._--- ...... _ ....._._-_.~-_.~.._ .._--_._ ...__ ..._ ....-4.650 3.532
6.11 Chi phi san xuit, kinh doanh theo yeu t6
2017 201S
VND VND
Chi phi nguyen li~u. v~t li~u 1.409.502.502.231 1.201.705.044.351Chi phi nhan cong 121.195.465.094 118.126.074.488Chi phi khau hao tai san co d'jnh 68.380.752.508 70.086.566.552Chi phi djch Vl,l mua ngoai 29.916.930.548 28.535.673.549Chi phi khac 41.285.986.682 37.044·.330.421
-1~670:2ffj"~f.31-:063··- -{45S:497":'689":361'-"
CONG TV cO PHAN MIA Bl1O'NG CAN THO'501284 Tran Hl1ng £)~O, Khu VI,I'CV, Phl1ang VII, Thanh ph6 Vi Thanh, TInh H$u Giang
THUYET MINH BAO CAO TAl cHiNH HQ'P NHATCho nam tai chrnh kAt thOc vao ngay 30 thang 06 nam 2017
THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY TRONG BAO cAo LU'U CHUYI:N
111:NTe HQ'P NHAT
1i6n thu tUr cJIyay2017
VND
2016
VND
Til\n thu tCrdi vay thee khA U'6'cthOng thU'ang
7.3 116ntri n9' g6c yay2017
VND
2016
VND
T~p doan c6 cac tai san tai chrnh nhl1 cac khoan phSi thu khach hang va cac khoan phai thu khac,til\n m~t va til\n glii ngeln h(in, dai hCilnphSt sinh tn,rc tiep tCrhOCiitdOng cila T$p doan. Nc;7phSi tratai chlnh cua T$p doan chu yeu bao gOm cac khoan phSi tra khac. Mt,lc dlch chlnh cua cac khoannc;7phSi tra tai chlnh nay la nham huy dOng cac nguOn tai chlnh pht,lc VI,Ic~o cac hOl~tdOng cuaT~p doan.
M (Jc tieu quan Iy nii TO fa i ch inh
Nghi~p VI,Iquan Iy rui ro la nghi~p Vt,IkhOng the thieu cho toan b¢ hOCiit(JOnQkinh doanh cua T~pdoan. T~p doan da xay dl,mg h$ thOng kiem soat nham (Jam bao Sl,l'can bAng a mLrc dO hc;7PlyogiCPachi phi khi rui ro 'phSt sinh va chi phi q~an lyorui roo Ban TOng Giam dOc lil!n tI,ICthee dO; quytrinh quan lyorui ro nham dam bao Sl,l'can bang hOOplyogiQta rui ro va ki~m soat rui roo
Cae rui ro tai ehrnh eua T~p doan bao gOm: riii ro thi trU'ang, rui TO Un dt,lng va rui ro thanh knmin.
Ban TOng Giam dOc xem xet va thOng nhcf1tap dl,lng cac ehlnh sach quan ly cae rui ro n6i tren nhU'sau:
I. Rul ro thj trU'bng
Rui ro thi trU'ong la rui ro ma gia tri hc;7PIy cua cac IUOngtilln trong tU'O'ng lai cua cac cOng el,l taichlnh se bien dOnQtheo nhCPngthay dOi cua gia thj trU 'ang. RIJi ro thi trU'ong c6 bOn 10l;Jirui ro: ruir~ lai ~ucf1t,rui ro tien t{l, rui ro va gia hang h6a va rui fO va gia I<hac, chc?ingh9n nhU' rui ra v~ giaco phan.
Rui ro ngol;li t(l
Rui ro ngol;li t(l la rui ro ma gia tri hc;7Plyocua cac IUOng til\n trong tU'O'ng lai cua cac cOng el,l taichlnh se bien dQng thee nhQtng thay dOi cua tV gia hOi doai. T~p doan chju rui ra do SU'thay doieua tV gia hOi doai lien quan trl,l'c ti~p d~n ho?t dQng kinh doanh cua T~p doan. .
Rui ro lai suat
Rui ro lai suat lei rui ro ma gia trj h~p lyoho~c cae lu6ng tiEm trong tU'O'ng lai cua m('lt cOng Cl,ltaiehlnh se billn d¢ng thee nhQtng thay doi cua lai suat thi trU'ang. Rui ro th! trU'6'ng do thay doi laisuat cua T~p doan chu y~u lien quan den tien, cae kho8n til\n Qlii ng~n hC;ln,va cae khoan yay
cua T~p doan.
Tl)p doan quan IV rui ro lai sucf1tbang each phsn Ueh tinh hinh ciilnh tranh trEm thi trU 'ang de c6dU'ooc lai suat co lQ'i cha ml,lC cIich cua T~iP dean va van nam trong giai h0n quan Iy rui ro cua
mlnh.
Rui ro v~ gia hang hoa
T~p doan c6 nii ro ve SIf bilm d¢ng cua gia hang hoa. T~p doan qua~ Iy ~uiro vll gi~ hang.h6~bang each thee d6i ch~t cM cae thOng tin va tinh hinh c6 lien quan cua th! trU'cmg nham quan Iy
thai di~m mua hang va m(rc tbn kho mOt eac.h hQ'p IY·
CONG TV cO PHAN MIA £)U'O'NG CAN THO
561284 Trim Hlrng £)i;lO,Khu VIIC V, PhLIang VII, Thanh ph6 Vi Thanh, TInh H$u Giang
THUV~T M IN H B A a c A a T A l c H iN H H Q 'P N H A T
Cho nam tai chinh k~t thUc vao ngay 30 tMng 06 nam 2017
ii. Rui ro tin dyng
Rui ro tin dl,mg la rui ro ma mOt ben tham gia trong mOt COngc•••tB i ~hfnh ho(ic hOOpdOng g~~od;ch
khOng thlfc hil!!n dl100c nghia VI,Icua minh, dAn d~n tOn that v~ tal chlnh. T$p doan c6 rUI ro tin
dl,lng tll' cac h~t d¢ng kinh doanh cua mlnh .(chu y~u dOi vai tai khoan phai thu khach ha~g), vatll' hor;tt dOng tai chlnh cua minh, bao gOm tien glii ngan hang, cho vay va cac cOng CI,Ital chlnh
khac.
Phil thu khich hang
T$p doan chu yeu duy trl 56 dll tien gLii ti;li cac ngAn hang dLPQ'cnhi~u ngllai biet den tr;ti Viet
Nam. Rui ro tin dl,mg cua 50 dLPtien glii tr;ti cac ngAn hang dllOOcquan Iy bai bO ph$n ngAn quy
cua T~p doan thee chlnh sach cua T~p doan. T~p Cloan nh~n thay mll'c dO t$p trung rui ro Undl,lng dOi vai khoan tien glii ngan hang la thap.
Ban TOng Giam doc Clanhgia rang tat ca cf!c tai san tai chlnh Cleutrong hl;ln va khOng bi suy giam
ng09i trll' cac khoan cho vay, cac khoan phai thu da dlfQ'c trlnh bay.
Ti6n gili ngin hang
T~p doan cM y~u dUy tri s6 dLPtien glii tl;li cac ngeln hang ClLPOOcnhieu ngllai bi~t Clen tc;liVi~t
Nam. Rui ro tin dl,lng cua so dLPtien glii tc;licac ngeln hang dLPOOcquan Iy bai bQ ph~n ngeln quy
cua T$pCloan thee chlnh sach cua Tap doEm. Rui ro tin d•••ng t6i Cia cua Tap doan doi vai cac
khoan ml,lCtren ban can doi ke toan tc;lingay kllt thuc nam tai chinh la gia tr! ghi 50 nhLPtrinh bay
trong Thuyet minh so 5.1. T~p doan nh~n thay mlic dO ~p trung rui ro tin dl,mg doi vai khoan tillnglii ngfm hang la thap.
iii. Rul ro thanh khoin
Rui ro thanh khoan la rui ro ma Tap doan sa gi\1pkh6 khan khi thlfc hi~n cac nghia Vl,l tai chlnh do
thieu von. Rui ro thanh khoan cua T~p doan chu yllu pMt sinh tll' vi~c cac tai san tai chlnh va nO'phSi tra tc1lichlnh c6 thai diem dao hi';mI~ch nhau. .
T~p doan giam thillu rui ro thanh khoan bang cach duy tri mOt IlfO'ng tit!!n m~t va cac khoan tlfO'ng
dU'O'ngti~n va cac khoan vay ngan hang a mll'c ma Ban TOng Giam doc eho rang du de dap ling
cho eac hOc;ltdOng cua T~p doan va gh3m thi~u rui ro do nhfrng bi€m dong cua luong tien.
Bang dU'ai <fay trlnh bay chi tillt cac mlic dao hc;lntheo hoopdOng con Ic;lidoi vai nO' pMi tra tai
chinh va thai h9n thanh toan nhll' da tMa thu{m tren cooSo' dong ti6n chll'a dU'O'cchillt khau theongay s a m nhat ma T~p doan phai tra:
Ngay 30 thing 06 nam 2017
Cae khoan vay va nO'
Phai tra ngll'ai ban
Chi phi phai tra
Cac khoan phai tra, phai nOpkhac
Ngay 01 thing 07 nam 2016
Cac khoan vay va nQ'
Phai tra ngll'ai ban
Chi phi phai traCae khman phai tra, phai n¢p
kMc
Dooi 1 nam
VND
312.640.194.191
12.704.918.484
4.113.431.444
20.175.093.273
349.833.637.392
119.380.130.096
10.878.361.501
3.241.578.351
22.510.708.517
156.010.778.465
TiP 1 d6n 5 nam
VND
CQng
VND
353.784.046.318
12.704.918.484
4.113.431.444
125.000.000
41.068.852.127
-~Q:.~qQJ~.~!£?~_._390.902.489.519
170.048.901.324
10.878.361.501
3.241.578.351
75.000.000
50.743.771.228
CONG TY cO PHAN MIA £)U'ONG CAN THOs6 1284 Tran Hl1ng f)ijlO, Khu VIle V, Phl1O'ngVII, Thanh ph6 Vi Thanh, Tinh H$u Giang
THUY~T M IN H B A o c A o T A l c H iN H H Q 'P N H A TCho nam tai ehlnh kl!t thCIevao ngay 30 thang 06 nam 2017
T~p c7aaneha rang mere 170t~p trung rui ra c70ivai vi~e tra nO' la thap. T$p c70ane6 c7ukha nang
tiep e$n cae nguOn vOn can thillt.
Tal san dam bao
T$p c7aanc7Athll chap khaan phai thu hang tOn kha, nha elia v~t kie.n true, may m6e thillt bi, c7atc7aiva cae kha{m c7Autl1 eua mlnh vaa cae kha{m vay (Thuy6t m inh s6 5.8, 5.10 va 5.11).
T~p c7aankhOng nam giCl'tai san c7ambaa ella mOt btm khae tijli ngay 30/06/2017 va 01/07/2016.
Iv. Gla trj hq'p IyGii tI1 ghi s6
Ngay30 thing Ngay01 thing
06 nam 2017 07 nam 2016
Gia tI1 hQ'p IY
Ng8y30 thing Ng8y01 thing
06 nam 2017 07 nam 2016
Tal sin tal chinh
Cae khoan phSithu
Phai thu b6n thlr 'ba 19.712.681.934
Phii thu cae ban lian quan 1.130.000.000
Cae khoan ph8i thu khae 22.390.628.947
Tai san tai ehlnh san sang 176ban
flau b, ngan hliln 57.800.300.000
flau tU'dai h~n 4.180.000.000
Tilln va ~e khoan tl1O'ng 42 386 345 023dU'O'ngtilln . . .---------_._-
147.599.955.904-----------
21.944.206.684 19.712.681.934 21.944.206.684
3.896.597.920 1.130.000.000 3.896.597.920
62.060.701.611 22.390.628.947 62.060.701.611
42.000.000.000 57.800.300.000 42.000.000.000
4.180.000.000 4.180.000.000 4.180.000.000
42.371.149.607 . 42.386.345.023 42.371.149.607
176.452.655.822 147.599.955.904 134.452.655.822
N9' phil tri tal chinh
NO'phii tra tai ehlnh dl1Q'Cxae t1jnhtheo gia trj phan bO
Vay va nr, 353.784.046.318 170.048.901.324 353.784.046.318 170.048.901.324
Ph8i tra ben thlr ba 12.704.918.484 10.878.361.501 12.704.918.484 10.878.361.501
Chi phi phii tra 4.113.431.444 3.241.578.351 4.113.431.444 3.241.578.351
Phai tra khae 20.3Q.O.093.273 22.585.708.517 20.300.093.273 22.585.708.517
390.902.489.519 206.754.549.693 390.902.489.519 206.754.549.693
Gia trj hO'p Iy cua tai san va nO'phai tra tai chinh kh6ng dl1O'cdanh gia va xac djnh mOt cach chlnhthCrevaa ngay 30 thang 06 nam 2017 va ngay 01 thang 07 nam 2016. Ban T6ng Giam dOc d~
trlnh bay gia tr! hO'p Iy Clla nhCing tai san va phcii tra tai chlnh nay bang vai gia trj ghi so Cllachung t(,li ngay ket thuc nam tai chlnh .
9. cAe THONG TIN KHAc
9.1 Glao djeh va s6 dus val eae ben lien quan
Cac ben lien quan vai T~p daan bao gOm: cac thanh vien quan Iy chu ehOt, cac ca nMn c6 lienquan vai cae thanh vien quan Iy chu chOt va cac ben lien quan kMc.
Giao dieh va sO dLPvbl cae thanh viin quan Iy chu ehOt va cae ca nhin e6 lien quan vai
cae thc\nh vien quan Iy ehu chOt
Cac thanh vi~n quan Iy chu chOt gom: cac thanh vian HOi c70ngquan trj va cac thanh vil~n Ban
TAng Giam d6e. Cae ca nhan e6lien quan v6'i cae thanh vien quan Iy chu chat lei cae tllanh vifm
m~t thi~t trang gia dinh cac thanh vien quan Iy chu chOt.
T$p doan khOng phat sinh giaa djch va ban hang va eung cap djch VI,I cha cac thanh vi~n quan Iychu ch6t va cae ca nMn c6 lien quan vo'i cae thanh vien qUEmIy chu ch6t.
CONG TY cO PHAN MIA £)U'O'NG CAN THOSo 1284 Tran HU'ng f)~o,,KhU Vl!~V, Phl!cmg VI~ Thanh pho Vi Thanh, Tinh H$u Giang
THUY~T M IN H B A O C A O T A l C H IN H H Q 'P N H A T
Cho nam tai chfnh k~t thuc vao ngay 30 thang 06 nam 2017
Cac giao dich khac chu y6u v6'i cac thanh vien quan Iy chu ch6t nhU' sau:
2017
VND
2016
VND
Thanh vien hQi dOng quan tri - CO t(rc dQ't 1 nam 2017
Ban TOng giam doc - CO tuc dO't 1 nam 2017
Ban kiem soat - CO tuc dO't 1 nam 2017
H¢i dOng quan trj - CO tuc nam 2016
Ban tong giam doe - Co tue nam 2016
Ban kiem soat - Co tue nam 2016
2.201.443.300
108.522.400
2.639.700
5.853.998.000
32.639.700
310.064.000
10.458.641.300
470.785.800
446.292.525
Cong nQ' v6'i cac thanh vien quan Iy chu ch6t va cac ca nhan co lien quan v6'i cae thanhvien quan 19chli ch6t
Cong nO'v6'i cac thanh vien quan Iy chu chot va cac ca nMn c6 lien quan v6'i cae thanh vien quanIy chu ch6t t~i Tcilpdoan m~ dU'Q'ctrlnh bay ti;li 5.5.1.
Cac khoan cOng nO' phai thu cae thanh vien quan Iy chu chot va cac ca nMn c6 lien quan v6'i cac
thanh vlpn quan Iy chu chot kh6ng c6 bao dam va sa dU'O'cthanh toan biing ti€ln. KhOng co khoan
dl,l' phong pMi thu kho doi nao dU'O'clap cho cac khoan nO' phai thu cac thanh vien quan Iy chu
chot va cac ca nhan c6 lien quan v6'i cac thanh vien quan Iy chu chat.
Thu nh,p cua cae thanh vien quan Iy chu ch6t
2017
VND
2016
VND
Ti€ln IU'O'ng
Thu lao4.371.316.547
... _.... _ ... _..§J?-:.99_Q.:.QQQ ..4.889.316.547----_._--
1.768.456.678
. _._.~~.!:Qgg:9.Q.Q..2.099.456.678
Giao dich va s6 dUJv6'i cac ben lien quan
Doanh thu ban himg va cung cap c!ich vI} cho cae ben lien quan
Giao dich ban Mng va cung dip djch V~J cho cae ce,ng ty :ien doanh, lien kat OI.I'O'C trlnh bay sauday: . .
2017
VND
2015
VNO
Cong ty CP Mia £)U'ang Soe Trang
Mua hang h6a, v~t tU', phe ph~m
Nhi;ln c6 tlYC
Lrng trU'6'c ti~n mua thanh ph~m
28.809.523.809
2.606.000.000 3.257.500.000
9.000.000.000
30/08/2017
VND
0 1 /0 7 /2 0 1 6
VND
Cong ty CP Mia f)U'ang S6e Trang - lmg ti~nmua thanh ph~m
CONG TV cO PHAN MfA £lLJONG CAN THO' .
56 1284 TrEIn Hllng f)~o, Khu VIIC V, PhU'6'ng VII, Thanh ph6 Vi Thanh, TInh H$u Giang
T H U Y E T M IN H s A o cAo T A l C H iN H H O 'P N H A T
Cho nam tai chlnh ket thuc vao ngay 30 tMng 06 nam 2017
ThOng tin be;;pMn dllQ'c trlnh bay theo linh VIIC kinh doanh va khu VIIC dia IY.
Cac chi phi chung dU'Q'cpMn bO cho tLrng bO ph~n dl,l'a thee tY I¢ phan tram doanh thu cua tCrng
be)ph~n.
BO ph,n theo khu vY'c dja 19
Toan bO ho~t dOng kinh doanh cua T~p doan chi di~n ra trem lanh thO Vi(lt Nam.
SO ph,n theo Iinh vlfC kinh doanh
f)e phl,lc VI,I ml,lC dich quan Iy, CO' cau to chl1c cua T~p doan dllQ'c chia thanh 3 bO pMn ho;;!tde;;ngg6m:
Linh Vl,I'Csan xutd, kinh doanh dll'6'ng va cac san pham cua nganh mia dU'6'ng.Linh Vl,l'Cdich VI,Idu Ijch.
Linh Vl,I'CkMc bao g6m: mua ban mfa nguy~n Ii¢u, cO' khi, bao bl, tll' van, thi6t k6, san xuatva kinh doanh khf gas cae lo~i.
CONG TV CO PHAN MIA f)UONG CAN THO
So 1284 Tr~n HU'ng f)l;lo, Khu VI,I'C V,PhU'cmgVII,Thanh phOViThanh, Tinh H~u Giang
THUYET MINH BAa CAO TAl CHINH HO'P NHATCho nam tai chinh k~t thuc vao ngay 30 thang 06 nam 2017
Bao cao ket qua h09t dong kinh doanh cUa bO ph~n thee linh VI,I'C kinh doanh cua T~p doan tCrngay 01 thlmg 07 nam 2016 d~n ngay 30 thang 06 nAm
2017 nhU' sau:
Doanh thu thu&n
Chi phi bO ph~n
~,~tqua kli1h doanh bQ ph~n
Chi phi khong phan bo
Thu nh~p ho?t dOng tai chinh
Chi phi ho?t cong tai chlnh
Ph~n !al ho~c 10trong cOng ty lien kat, lien
doanh
Lv-a! nhu~!1trU'O'c thu~
Chi phi thu6 thu nh~p TNDN hi$n hanh
Ch; phi thue thu nMp TNDN hoan i~i
Lyc'j nhu~n sau thiJ~ TNDN
f",Ua dU'ang Duljeh KhaeCae khoan c'Jiiu
Cqngehinh
VND VND VND VND VND
1.453.588.599.457 4.675.876.893 74.437.952.492 (88.698.567.733) 1.444.003.861.109
(1.379.396.877.474) (4.491.855.892) (73.177.523.166) 80.584.859.576 (1.376.481.396.956)
74.191.721.983 184.021.001 1.260.429.326 (8.113.708.157) 67.522.464.153
10.394.141.756 14.254.964 1.270.039.520 (1.887.310.425) 9.791.125.815
(37.10q.534.957) (124.908.924) 24.338.703.248 (12.892.740.633)
1.821.627.958 1.821.627.958
47.479.328.782 198.275.965 2.405.559.922 16.159.312.624 66.242.477.293
7.335.973.537 634.723.780 7.970.697.317
__.. ._1~29-:_~~_L'!~?L_._._.___... . .__._- . {?lJ .835·~~1 ._. ._._.J?.J. 02-:3~m... [email protected]
40.672.996.720 198.275.965 2.042.671.440 16.164.414.962 59.078.359.087
Vao ngay 30106/2017
Tai san va nO' phai tra
T:1 i san cua bOph~n
Cae khoimd~utU'
Tai san kh6ng phan bo1&ng tai san
NO' phai tra phan bO
Tbng ng phai tra
Mia dU'ong
VND
Cae khoan c!ieuehinh
VND
Cqng
VND
DUljch
VND
Khac
VND
885.932.707.906
74.325.949.314
52.890.010.887
1.050.000.000
79.905.560.282
(17.220.706.355)
946.457.911.009
108.155.242.959
960.258.657.220 1.553.468.294 53.940.010.887 (62.684.853.927)
_. .~~.!:.~_~_:_17~.:.~~~._..._.. ~_!~~~:~~~__.. . ~~:!~_!~_~~~:~~__. @~.488.492.068)
701.239.170.262 616.018.980 26.101.227.218 (61.488.492.068)
1.054.613.153.968
666.467.924.392.._~--,-_._-
666.467.924.392
47
CONG TV cO pHAN MIA DU'ONG CAN THO
SO 1284 Tran Hung £)~O, ,Khu wg V, Ph'!cmg VI~ Thanh phO Vi Thanh, Tinh H$u Giang
THUYET MINH BAC CAO TAl CHINH HOP NHATCho nam tili chlnh k~t thuc vilo ngay 30 thcfmg06 nam 2017
Bao cao k~t qua hOi;!tdQng kinh doanh cua b¢ ph~n thee linh Vl,I'Ckinh doanh cua T~p dean tCYngay 01 thang 07 nam 2015 d~n ngay 30 thang 06 nam
2016 nhu sau:
Doanh thu thuin
Chi phi b¢ ph~n
K6t qua kinh doanh be} ph,n
Chi phi khOng phsn bO
Thu nh~p ha~t dQng tili chlnh
Chi phi ha~t d¢ng tai chlnh
Phc\n Isi ha~c 16trong cong ty lien k~t, lien
doanh
LQ'i nhu~n trlJ'6tethu'
Chi phi thu~ thu nh~p TNDN hi$n hilnh
Chi phi thu~ thu nh~p TNDN hasn 19i
L9'i nhu,n sau thu6 TNDN
Mia dU'c7ng
VND
1.431.754.914.403
(1.366.684.647.965)
65.070.266.438
10.464.606.548
(54.991.337.329)
Du Ijeh
VND
6.833.997.309
(6.496.361.659)
337.635.650
Khae
VND
67.863.255.779
(64.369.797.964)
3.493.457.815
552.500.849
(38.702.743)
Cae khoan dliu
chlnh
VND VND
(4.224.711.619) 1.502.227.455.872
1.734.730.238 (1.435.816.077.350)
(2.489.981.381) 66.411.378.522
(3.784.600.000)
40.038.502.247
1.293.430.439
35.057.351.305
7.256.128.328
(14.991.537.825)
1.293.430.439
59.969.399.464
3.189.262.711 520.465.226 3.709.727.937
5.425.748.583 119.344.225 (20.600.364) 5.524.492.444~'_"'_"~"_"' __ "_"'_"'''_R_HM __ ' ' ''_''''" •••• M••M•••••• _ ••• _ •••••••••••• __ .H •••••••••• ••••• _._ ••• _ ••_ •••• _ ••••• •• • ":"' •••• •••. _ .• ._. __ ••• _ ••__ •• • •• __ ••_._.,_ ••__
11.928.524.363 361.256.581 3.367.446.470 35.077.951.669 50.735.179.083
Tinh hinh tai san va n9' phai tra cua b¢ phii'mtheo iinh vl,I'c kinh doanh cua T$p doan t~i ngay 01 thang 07 nam 2016 nhU' sau:
Cae khoin
dltu chlnh
VND
Vilo ngay 0 1 /0 7 /2 0 1 6
Tai san va nO'phai tra
Tai san cua b¢ ph~n
Cac khoan d~u hI'
Ta i san khang phan b6
T6ng till san
Ng phai tra phfin bO
Tang nQ' phil tra
682.386.565.082
87.608.652.562
37.915.521.785
(5.631.337.561)
CC)ng
VND
769.284.819.346
81.977.315.001
___._~90·.?:':~:..~_~~:~T~__.. ..~~~:~?2. 3~? ..__!~:~~6:.160. 8~~_...._J~3.:~29~!04~55~L_ 47..7.:..61~.494.502
500.748.985.871339.052.305 18.856.160.883 (42.329.704.557) 477.614.494.502
CONG TV cO PHAN MIA DUONG CAN THO. .861284 Tran Hl1ng £)$0, Khu VIfC V, Phl1cmg VII, Thanh phO Vi Thanh, TInh H~u Giang
T H U Y E T M IN H B A O c A o T A l c H iN H H Q 'P N H A T
Cho nam tai chinh k~t thuc vao ngay 30 thang 06 nam 2017
9.3 SO Iitu so sanh
Cae sai sot
T~p doan chU'a lP6'c tinh s6 tilm nC)pph<;ltdo cMm nC)pcac khocTmthu~ cua C6~g ty con ~ao ngansach nM nU'6'c d~ ghi nMn vao chi phi hOC1ltdOng kinh doanh trong cac nam tal chinh trU'O'c.
Trin Bing can dOi k6 toan
IVIi30/06/2016
Diiu chinh30/06/2016
sOSOlitu di
mngl (glam)56 Ii~u trinh
trinh bay bay I~IVND VND VND
LQ'ith& thU'O'ngmC1li 269 45.624.938.427 11.289.926.439 56.914.864.866
ThU&va cae khpan phai nOpnha23.724.893.070 12.171.015.356 35.895.908.426
nU'O'c 313
LNST chUlapMn phoi IOy k~ d~n68.056.263.699 (641.202.768) 67.415.060.931
cuOikYtrU'O'e 421b
LQ'iich cO 110ngkhOngki~m soat 429 10.329.636.221 (239.886.149) 10.089.750.072
Trin Baa eao k6t qua haft d9n9 klnh doanh
Mi2016
Diiu chinh2017
s6s6ntu di
mngl (giam)56 Ii,u trinh
trinh bay bay Ie"iVND VND VND
Chi phi quan Iy doanh nghil\ip 26 24.888.363.202 289.485.294 25.177.848.496
Chi phi khac 32 701.678.720 358.789.073 1.060.467.793T5ng lQ'inhu~n k~ toan trU'O'c
50 60.617.673.831 (648.274.367) 59.969.399.464thu~
LQ'inhu~n sau thue cua co dOng61 50.254.614.710 (641.202.768) 49.613.411.942cua cOngty me
LQ'inhuan sau thu~ cua co dong62 1.128.838.740 (7.071.599) 1.121.767.141khOngkiem soat
Uii CO'ban tren co phieu 70 3.620 (88) 3.532
9.4 Cae sl! kl.n phat sinh sau ngay ket thue nam till chinh
PHAN TH! HONG YEN
NgU'cYii,p biau
TRAN MQNG NGQC
KS toan tru'6'ng
NGUY~N THANH LONG
TOng Giam dOc
H~u Giang, ngay 21 thang 08 nam 2017
