GONG TY cO PHAN TAP DoAN DAI Su TRE

eAo cAo rat cninn ruEruccxo r,rAru rru cniruH rEr rnUc NGAY sr rxANc rzruAu zore

c0re w cO PHAI r4roofui s|l stlrnE

eAo cAo rfu cxitrtr nrEuccno nAm rft cxinn xEr rm0c reAv rr rxAre rz rAn zors

ttQt outto

Th6ng tin vE doanh nghi€p

B5o c6o crla HQid6ng Quin tri

86o c6o ki6m to6n dOc !?p

Bing cAn d6i k6 to6n ri6ng (M5u s5 B 01 - DN)

86o cAo k6t qui hoqt dgng kinh doanh ri6ng (M5u s6 e OZ - DN)

86o c6o luu chuydn ti€n te ri6ng (M5u s6 A Og - DN).

Thuy6t minh b6o c6o tAi chinh ri6ng @5u s6 g og - DN)

TRANG

1

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cONG rY c0 eHAN rAp DoAN DN sO rRE

rnOrue rtru vE DoANH rucnrEp

GiSy Ch0ng nhqnDing kf Doanh nghigp

Hgi d6ng Quin tr!

SO DAu tu Thinh pn5 ndCh 9 nim 2006 vA GiAvCh thay d6i tAn th0 16(mudi sdu) ngiy 25 th6ng 2 ndm 2015.

Ong Nguy6n Anh Nhuqng T6ngOng Dio Phric TriOng Hoing DOc Trung

Ong Ddo Phric TrlOng V6 Th6i Phong

Ch0 tichThdnh vi6nThdnh vi6n

T6ng GiSm d6c-l Jr.gtam ooc lat cntnh

Ban Gi6m d5c

Ngulidqi digntheo ph6p luQt

Trg s& chlnh

Ki6m to6n vi6n

Ong Nguy6n Anh NhuEng T6ng Chrl tich

S0 5A Phan K6 Binh, Phudng Da Kao, eufn 1,Thdrnh pn6 H6 Chi Minh, Vi€t Nam

COng ty TNHH PwC (Viet Nam)

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Hqi OOng Qudn tri cl]a COng ty CO phin T?p dodn Dai SO T16 ("COng ty") chiu trAch nhiem l?pb6o c6o tdi chinh ri6ng th6 hiQn trung thUc vd hqp ly tinh hinh tdi chinh ri6ng c0a COng ty tqingAy 31 thdng 12 ndm 2016, fet qu6 hoat tlQng kinh doanh ri6ng vd luu chuy6n ti6n t9 ri6ngcho nim tdi chinh fet tnric vio ngdy n6u trOn. Trong viec l?p b6o c6o tdi chinh ri6ng ndy, Hgid6ng Qudn tri duEc y6u c5u phii:

o chQn h,ra c6c chinh s6ch kE todn phir hq'p vi 6p dung mOt c6ch nh6t qu5n;. thLrc hiQn c6c x6t do6n vA udc tinh mqt c6ch hEp U vdt thOn trgng; vd. lap b6o c6o tdi chinh ri6ng tr6n co sd don vi hoqt dgng li6n tuc tru khi kh6ng thich hqp dO

cho ld C6ng ty se ti6p tUc hoat dqng.

HEi OOng Qudn tri crla C6ng ty chiu tr6ch nhiem bdo ddm ring c6c sO s6ch kC toen dUng dindi duEc thiCt lap vd dly tri Oe tn6 hiOn tinh hinh tdi chinh cia C6ng ty vdid0 chinh xdc hEp lftai mqitnai Oiem vd dO ldm co sd soan l?p b5o c6o tAi chinh ri6ng tuin thrl theo cne 00 ke toanduEc trinh bdy O Thuy€t minh s6 2 cia b5o c5o tdi chinh ri6ng. HQi dOng Qudn tri cOa C6ng tyc0ng chiu tr5ch nhiOm OOi vOi viOc bdo vQ c6c tAi s6n crla COng ty vd thuc hi€n c5c biOn ph6phqp ly cl6 phdng ngua vd ph5t hiQn c5c gian l?n vd c5c sai phqm kh5c.

PHE cHUAN BAo cAo Tn cHiNH ruENG

Theo dAy, ch0ng t6i phO chuAn b6o c5o tii chinh ri6ng dinh kdm tir trang 5 d6n trang 38. 86oc5o tdi chinh ri6ng niy phAn 6nh tru.ng thr;c vd hEp l1i tinh hinh tdi chlnh cia COng ty tqi ngdy31 th5ng 12 ndm 2016, c0ng nhu k6t qui hoat dOng kinh doanh vd luu chuy6n ti6n te cho nimtdi chinh XCt tnric vdo ngdy n6u tr6n phir hqp v ti cdc Chuin mrrc KO toSn Viet Nam, Ch6 d0 Keto6n Doanh nghigp VieiNam vd c6c quy dinh ph6p lf c6 li6n quan d6n viec lip vd trinh bdyb6o c6o tiri chinh ri6ng tqiViet Nam.

Nguoi st} dqng b6o c6o tAi chinh ri6ng cria C6nglly n6n dgc cirng vdi b6o c6o tdi chinh hqpnnat crla C6ng ty vd cdc c6ng ty con (ggi chung ld "Tfp dodn") cho nim tii chinh k€t thric ngdy31 th6ng e iam 2016 dC c6-d0 th6ng tin vO tinh hinh tdi chinh hEp nhAt, k6t qud hoat dqngkinh doanh hEp nh6t vd nhirng thay dOi ve tinh hinh tdi chinh crla TOp dodn.

Thay m{t Hqidong Qudn tri

TOng

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Thinh Chi Minh, nu0c CHXHCN Viet NamNgdy 10 th6ng 7 ndm 2017.

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eAo cAo rcEu roAru DOc LAp cur cAc cO s6nc cUac6ruc rv c6 pHAu rEp boa'lr sru su rnE

Ch0ng tOi da ki6m to6n b6o c6o tdi chinh ri6ng kdm theo cia C6ng ty CO pfrAn Tip dodn DaiSrl T16 ("COng ty") dugc lqp ngery 31 thdng 12 ndm 2016 vd duEc HEi 06ng Qudn tri ph6 duy€tngdy 10 thdng 7 nim 2017. B5o c6o tdi chinh ri€ng ndy bao g6m: bdng cAn 06i fe todn ri€ngtgi ngpy 31 thSng 12 ndm2016, b5o c6o.k6t qud hoat dOng kinh doanh ri6ng vd b6o c6o luuchuyEn ti6n te ri6ng cho ndm tdi chinh fet tnUc cirng ngdy n6u tr6n, vd thuyOt minh b6o cdo tdichinh ri6ng bao g6m c6c chinh sSch kO to6n chrl y6u tu trang 5 dOn trang 38.

Tr6ch nhiQm cria HQid6ng Quin tr!

HQi Ct6ng Qudn tri crla COng ty chiu tr6ch nhiem vO vi€c lap vd trinh bdy trung thr;c vd hqp lib6o cdo tdi chinh ri6ng cria COng ty theo c6c C ruAn muc KO toSn Viet Nam, Ch6 dq Ke to5nDoanh nghiqp ViOt Nam vd c6c quy dinh phap lf co li6n quan diSn viec l?p vi trinh biy b5o c6otdi chinh ri6ng vi chiu tr5ch nhiem ve fiem so6t nOi bq md HOi dOng Qudn tri x5c dinh li cAnthiCt de ddm bdo cho viQc lQp vd trlnh bdy b6o c5o tdi chinh ri6ng kh6ng c6 sai s6t trqng y6u dogian lAn hoic nhim 6n.

Tr6ch nhiQm crja Ki6m to6n vi6n

Tr6ch nhiem cria ch0ng t6i li dua ra f ki6n vO b5o c6o tdi chinh ri6ng ndy dga tr6n k6t qudcuOc ki6m todn. Ch0ng t6i tl6 ti6n hdnh ki6m toSn theo c6c ChuAn mUc Ki6m to6n ViQt Nam.C6o chu5n muc niy y6u ciiu chring t6i tuAn thrl chu5n mqrc vi c6c quy dinh v6 tlqo duc ngh6nghiQp, lQp kC hoach vd thUc hiQn cuOc ki€m to6n Oe Oat guqc sr,r ddm bdo hqp lf v6 viec lieub6o cdo tAi chinh ri6ng cOa C6ng ty c6 cdn sai s6t trqng yeu hay kh6ng.

C6ng viec ki6m todn bao g6m thqrc hiQn c6c thrl tUc nhdm thu thip c6c bdng chung ki6m to6nvB cdc s5 tiCu vd thuy6t minh tr6n b6o c5o tdi chinh ri6ng. C6c thrl tUc ki6m to6n duqc ltrachgn dr,ra tr6n x6t do6n crla ki6m todn vi6n, bao g6m dSnh gi6 r0i ro c6 sai sot trgng y6u trongb5o c6o tii chinh ri6ng do gian lQn hoic nhAm l5n. Khithrlc hien d6nh gi6 c6c r0i ro ndy, ki6mtodn vi6n di xem xet kiOm sodt ngi b9 cia COng ty li6n quan d6n viec l?p vd trlnh bdy b6o c6otdi chinh ri6ng trung thUc vd hqp ly nhdm thiCt ke cdc thO tUc ki6m toSn phir hEp voi tlnh hinhthr,rc tt5, tuy nhi€n kh6ng nhim mqc dlch dua ra f kiCn vB hieu qud c0a ki6m so6t nqi bO cia

m to6n c0ng bao g6m viQc d6nh gi6 tinh thich hqp cria c6c chinh s6chvi tinh lon lf crla c6c uoc tinh fe todn crla HOi ddng Qudn tri cOng nhutOng th6 b6o c6o tdi chinh ri6ng.

Chring t6i tin tudng ring cdc bing chr?ng ki6m toSn mi chring t6i da thu thQp duqc ld dAy chivd thich hEp ldm co s& cho i ki6n ki6m toin c0a ch0ng t6i.

i COng ty TNHH AUC (ViQt Nam)LAu 8, Saigon Tower, 29 LO DuAn, Qu€n 1, TP. HO Chi Minh, Viet NamDT: +84 (8) 382307 96, www. pw c. co m/v n

Y fiiin cria Ki6m toin vi6n

Thay mit vi d4i diQn cho C6ng ty TNHH pwG (ViCt Nam)

TrAn Vin ThingSO GiAy CN DKHN ki€m todn:0048-2016-006-1

ChCP kli duoc 0y quy6n

SO nieu b6o c6o ki6m to6n. HCM63Z2TP. H6 Chi Minh, ngdy 10 tnanjT nam zOrz

3586-2016-006_1

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MaiVi6t Hirng TrAnSO GiAy CN DKHN ki6m to6n:

MASO

100

cOr.rc ry c6 puAn rAp DoAN o4l sO rnE

BANG cAru oOl xE roAru ntEruc

rru sAn

rRtsAtt ttcAtt x4t't

110111

C5c khoin diu tu tii chinh ng5n hqnDiu tu nim gi0 tl6n ngiry Oao fran

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C5c khoin phii thu ngin hqnPhdi thu ngSn han c0a kh6ch hingTrd tru0c cho ngucri b5n ngin hanPh6i thu ngin hqn kh6c

Hing tdn khoHirng t6n khoDu phong gidm gi5 hing t6n kho

Tii sin ngin hqn kh6cChi phitri tru0c ngin hqnThue GTGT duoc khSu truThuG vi cdc khodn kh6c phdi thu Nhi nuoc

TA SAN DAt HAN

C6c khoin phii thu dii hqnPhdi thu dii han khdc

Tiisin c6 alnnTirisdn c6 Oinfr htlu htnh

Nguy6n gi6Gia tri hao mon lUy k€

Tiis6n c6 dinh v6 hinhNguy6n gi6Gia tri hao mon lOy ke

Tii sin d& dang dii hanChi phixAy dqrng co bin dO dang

Diu tu tii chinh dii hanD6u tu vio c6ng ty conDAu tu vdo c6ng ty li6n k6tDu phong tIAu tu tii chtnh dii han

Tii sin dii hqn kh6cChi phitri tru0c dii hanTii sin thu6 thu nhQp hodn tai

TONG TA! SAN

M5u sii B 01 - DN

T4i ngiy 31 thins 12ndmThuy6t 2016

VND

198.116.300.538

1.685.012.0101 .685.012.010

21.276.667.16421.276.667.164

{49.105.656.046102.669.380.999

9.634.103.74136.802.171.306

22.363.211.34922.840.756.804

(477.545.455)

3.685.753.9693.683.088.357

2.665.612

128.816.949.496

18.642.098.43518.642.098.435

8.038.858.0631.363.270.4614.042.981.410(2.679.710.949)

6.675.587.6027.024.382.154(348.794.552)

2.362.499.9982.362.499.998

64.013.795.26163.763.126.249

400.000.000(14e.330.988)

35.759.697.73935.595.250.890

164.446.849

2015VND

160.973.992.430

3.336.318.5563.336.318.556

57.788.526.44657.788.526.446

84.870.664.47427.870.632.48515.554.871.20841.445.160.781

6.872.288.4267.349.833.881(477.545.455)

8.106.194.5284.977.354.4983.092.990.338

35.849.692

165.208.000.022

38.954.521.68038.954.521.680

8.618.459.6661.882.795.1924.042.981.410

(2.160.186.218)

6.735.664.4747.024.382.154(288.717.680)

44.374.532.83144.374.532.831

62.074.223.16161.823.554.149

400.000.000(14e.330.e88)

11.186.262.68410.996.104.277

190.158.407

Tidn-.1lren

minh

56

7ta)

8

7(b)

e(a)

120123

,30131132136

140141149

1s0151152153

200

210216

220221222223

227. 228

229

240

.242

250251252254

260261262

270

10

11

1219

326.933.250.034 326.181.992.452

C6c thuy6t minh tir trang g d6n trang 38 ld mgt phAn ciu thinh b5o c6o tAi chinh ri6ng niry.

5

CONG TY cO PHAN TAP DoAN DA! SO TRE

BANG cArrr o6t xE roAru ntEruc(tiiip theo)

nttSu sri B ol - DN

Tai ngiy 31 thing 12 nimMA

SO

Thuyiitminh

13

14

15

16

ti(a)18(a)

17(b)

18(b)

2016VND

222.825.753.350

199.368.101.350

81.611.927.4391.660.608.272

5.548.199.349

5.668.259.906

52.801.741.23552.077.365.149

23.457.652.000

59.652.000

23.398.000.000

104.107.496.684

104.107.496.684

100.000.000.000

100.000.000.000

115.560.000

3.991.936.684

3.991.936.684

2015VND

232.828.219.544

187.590.067.s4448.710.459.032

9.081.657.886

875.880.378

7.419.266.890

44.002.477.08177.500.326.277

45.238.152.000

s9.6s2.00045.178.500.000

93.353.772.908

93.353.772.908

97.500.000.000

97.500.000.000

1 15.560.000(4.380.000.000)

118.212.908

118.212.908

300

310

311

312313

315

319

320

330

337

338

400

NGUON V6N

Hq enA rnA

Nq ngin hqnPhai tra ngudi b6n ngSn hqn

Nguoi mua tri ti6n tru0c ng5n han

Thu6 vi c5c khodn phii nQp ngAn s6chNhi nudc

Chi phiphditri ngin han

Phdi trd ngdn han kh6cVay ngSn h4n

No dii h4nPhaitra diri han kh5cVay vir nE ddi han

V6N cHU SO HI.PU

410 V5n chri s& hii,u411 V6n g6p cOa chO sd h0u 20,21411a , - C6 phi6u ph6 thOng cO quyen bi6u quy6t . 20412 Thang du vi5n c6 phAn 21

415 C6 phi6u qu! 21

421 Loi nhuQn sau thu6 chua phAn ph6i ' Zl421a - LoinhuQn tly ke clen cuSindm trvoc'421b - Lqi nhudn sau thuO chua phAn ph6i ndm nay

440 TONG NGUON VON 326.933.250.034 326.181.992.452

V6 ThAi PhongK6 to6n tru&ng/Nguoi lap

Cic thuy6t minh tu trang 9 d6n trang 38 lir mQt phin cAu thanh beo c6o tii chinh ri6ng niy.6

!13 L-l.lo

Tth6ng 7 ndm 2017

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cOr,rc ry c6 pnAru TAp ooAN ofl sO rnE

aAo cAo xEr euR Hoar sOrue KNH DoANH ruEne

Ma Thuyiitsi5 minh

01 Doanh thu b5n hing vi cung cip dlch vr,r

02 C6c khoin gidm tru doanh thu

10 Doanh thu thuin vd Uan hdng vi cung cipdich vu 23

11 Gi5 v5n hing b6n vi cung c5p dlch vg 24.

20 Lgi nhuin gQp vd b5n hing cung c5p dich vr;

21 Doanh thu hoat tlgng tirichinh 2522 Chi phitdi chinh 2623 - Trong d6: Chiphi ldivay25 Chi phi b6n hing 2t26 Chi phi qudn li doanh nghiQp 28

30 LqinhuQn thuAn tD hofl tl6ng kinh doanh

31 Thu nhQp kh6c32 phi phi khdc40 (L6ylqinhufn kh6c

50 T6ng lqi nhufn f6 to6n trudc thu6

51 Chi phithu6 TNDN hi6n hdnh 2952 (Chi phi)/thu nh€p thu6 TNDN ho6n lai 19,29

60 Lqi nhuin sau thu6 TNDN

V6 Thei PhongK€ todn tru&ng/Nguoi lip

M5us6B02-DN

Nim tii chinh fiSt ttrricngiy 31 thing 12ndm

2016VND

268.851.537.516

(3.072.817.054)

2015VND

218.006.204.534

(5.100.778.347)

265.778.720.462

(196.950.969.781)

212.905.426.187

(148.1s5.781.400)

J

J

J

J

J

68.827.750.681

12.752.571.265(9.620.182.336)(9.358.682.336)

(21.4s5.560.568)(27.247.808.289)

23.256.770.753

173.670.908(368.066.416)(1s4.3s5.s08)

23.062.375.245

(3.040.722.060)(25.711.558)

64.749.644.787

36.500.856.613(14.082.394.007)(1 3.283.1 44.007)(7.712.975.407)

(51.051 .162.156)

28.403.969.830

4.51 1.300.932(324.157.044)

4.187.143.888

32.591.113.718

39.045.590

19.995.941.627 32.630.159.308

J

J

J

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JC6c thuy6t minh tu trang 9 d6n trang 38 li mOt phin c5u thinh b5o c6o tdi chinh ri6ng ndy.

7

0 tichdy 10 7 ndm2017

MAso

01

02050608

091011

1214151720

212324252627

30

3233343640

50

60

70

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cONG ry c0 eHAN rAp DoAN DAt su rRE

eAo cAo Lr/u cHUyEru lEu rE ruENG(Theo phuong ph6p gi6n tiiip)

M5u sii B 03 - DN

Nim tii chinh k6t th0c. ngiy 31 th6ng 12 nim

Thuy6t 2016

luu cHuyEt lEr,t ru HoAT DONG KINH DoANHLEi nhuqn k6 toan tru6c thuti

Di6u chinh cho c5c khodn:KhSu hao tdi sin c6 olnnLaitir hoat d6ng tlAu tuChi philSi vay

Loi nhudn tr) hoat tlQng kinh doanh tru6c nhtrngthay tl6iv6n luu dQngTdng c5c khodn phdi thuTing hdng t6n khoTdng/(giim) cdc khodn phiitrdTdng c5c chi phitrd tru0cTi6n.lai vay dd trAThuO thu nh6p doanh nghiEp di ngpChi kh6c tu hoat d6ng kinh doanh

Luu chuy6n tiCn thuiritD hoat dQng kinh doanh

LUU CHUYEN TIEN TU HOAT DONG DAU TI/Chi dA mua s5m tdi sin c6 oinnl tdisdn ddi han kh5cChi grli ti6n c6 k!'hqnThu h6iti6n grli co k!'hqnChi dAu tu gop v6n vdo don vi kh6cTi6n thu frOiOAu tu g6p v6n vio don vi kh6cThu l5i cho vay, l5i ti6n grli cO trlc vd loi nhu

Chi CIau tu gop vOn vdo don vi kh6cTi6n thu frOiOAu tu o6p v6n vio dor

minh VND

23.062.375.245

579.601.603(12.734.0e3.228)

9.358.682.336

20.266.565.956(s.707.610.s68)

(1s.490.922.923)39.570.356.170

(23.304.880.472)(14.130.501.736)

3.203.006.427

(131 .250.000)

36.511 .859.282(3.780.000.000)

6.231.561

19.727.025.16352.333.866.006

(s.242.217.8s1)138.029.116.271

(18s.975.077.399)(4.000.000.000)

(57.188.178.97s)

2015VND

32.591.113.718

675.250.728(36.s00.8s6.613)

13.283.144.007

10.048.651.840(42.724.299.454)

(833.681.387)(1.407.604.404)(s.211.010.414)(3.151 .386.910)(2.162.177.2s0)(1.888.583.s09)

(47.330.0e1.888)

(3.21s.192.e32)(52.046.801 .446)

(3.335.000.000)

20.393.789.264138.203.205.1141

(1.460.000.000)153.003.395.448(62.988.470.171)

88.554.925.277

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Thu l5i cho vay, l5i c6 tOc vd loi nhuin duqcr chia

Luu chuy6n tidin thuin tr) hoat dQng dAu tu

Luu chuy6n thuAn tD hoqt d6ng tiri chinh

Luu chuy6n tidn thuin trong nim

Tiiin diu nim

Tidn cui5i nim

CONG

(1.6s1.306.546) 3.021.628.275

3.336.318.556 314.690.281

2.010 3.336.318.5s6

huEng TOng

cotAp

arsu

VO Thai PhongKO to6n trudng/Nguoi lQp

7 ndm2017

Cdc thuy6t minh tir trang 9 tl6n trang 38 li mOt phAn c5u thinh 6E6c6o tdichinh ri6ng niy.

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THUYET MINH eAo cAo rA cninn ruErecHo r.rAnn ,o,

"*,ir"?Ef ilt0c'li6ii il nfire rz NAr zors

1 DaC OtEut HoaT DQNG coa cone w

2015.

Hoat dQng,chinh coa C6ng ty bao sol.eua1.s c6o, hoat dgng sSng t6c, nghQ thuQt, gi6i

tri; sin xuAt vd ph6t hinh pnir?ie.'n-Jil', ;hft viOeo va chu6ng tiinh truv€n hinh'

Chuk!,kinhdoanhbinhthudngc0aC6ngtylitrongvdngl2(muoihai)th6ng'

31 th6ng 12nAm2O16'

Taingiry31th6ng12n6m2o16,C6ngtyco60nhAnvi6n(2015:72nhAnvi6n).

Tqi ngiy 31 thdng 12 ndm ?016'COng ty' c6 6 c'6ng !y "91'Ya

1 c6ng ty li6n kCt nhu

duqc trinh bdy trong Thuy6t minh t t - g5u tu tdi chinh dii han'

z PAc cxinH sAcH KE roAN GHU YEU

2.1 Go s& c0a viQc l?p b6o c5o tii chinh ri6ng

86o c6o tdi chinh ri6ng dd duqc Ke to6n ViQt Nam' chc d9 Ke

to6n Doanh nghiep Viet Nam vd 6n quan tl€n viOc lap vi trinh

bdy b6o c6o tii cninr' ri6ng' BAo lap iheo nguyon tic gi6 g6c'

2.2 Nim tii chinh

NSmtdichinhcriaC6ngtybitdAutungiylth6ngld6nngdy3lth6ng12'

cONG w cO PHAN rAP DoAN Dfl sO rREil5u sti B 09 - DN

u

IIB

tB

tT

-1

cOr.ro ry c6 pnAru rAp ooeru oru sO rnEwlSu sti B 09 - DN

2 cAc cnirun sAcx xE roAru cnU yEu (tiiip theo)

2.7 DAu tu

(a) Oiu tu nim gi0 d6n ngiy d5o hqn

C6c khoin cIAu tu n5m giCr d6n ngdy d6o han li c6c khoin diu tu md HOi d6ng Qudn triC6ng ty c6 f dinh vi c6 khi ning gi0 d6n ngdy d5o hqn.

C5c khodn dAu tu nim giir cl6n ngdy d5o han bao gOm c6c khodn tiBn g&i ngAn hdngco ky hqn n5m gi0 CI6n ngdy d6o han voi muc dich thu ldi hdng ky. Cdc khodn dAu tunly duEc ghi nhfn theo gi5 g6c tru di dr,r phdng phdithu kh6 ddi.

Dqr phdng.gidm gi6 dAu tu nim gi0 d6n ngAy d5o han duEc lQp tr6n co s& c6 bingch0ng chic chin cho thAy mQt phAn hoic toin b0 khoin dAu tu c6 th6 kh6ng tnu h6iduEc.

(b) DAu tu vio c6ng ty con

C6ng ty con ld nhirng doanh nghiep md COng ty c6 quy6n chi phSi cdc chinh sdch tiichlnh vi hoat dgng c0a doanh nghiQp, thuong di kdm ld vi€c nim gi0 hon mgt nrlaquy6n bi6u quy6t. Srr t6n tai vd tinh h0u hieu c0a quy6n bi6u quy€t ti6m ting dangduEc thr.rc thi hoic duEc chuyOn OOi se duEc xem x6t khi d6nh gi6 lieu C6ngty c6-quy6n ki6m so6t doanh nghiep hay khong.

Diu tu vdo c6ng ty con duEc hach to6n theo gi6 gi5c tru di dr.r phdng gi6m gi6 diu tu.Dry phdng gidm gi6 dAu tu duqc lap khi c6 srJ gidm gi5 tri c0a cdc khodn dAu tu.

(c) Diu tu vio c5c c6ng ty li6n kiit

C6ng ty li6n k6t ld c6ng ty trong d6 COng ty co dnh hu&ng Cldng k6 nhung kh6ng phAiki6m so6t, thuong duEc the hiCn th6ng qfa viQc nim gi0 tit 2Oo/o d6n 50% quy6n biOuquyet & c6ng ty d6.

D6u tu vdo c6ng ty li6n k6t cluEc hach to6n theo gi5 g6c tru di dqr phdng gidm gi6 dAutu. DU phdng gidm gi5 dAu tu duEc lap khi c6 sqr giim gi6 tri c0a cdc khoin dAu tu.

2.8 Tiisin c5 fintr>a-tai sen co ainn hfuu hinh vd tdi sdn c5 dinh v6 hinh

Tii sdn cO Olnn duEc phdn 6nh theo nguyEn gi6 tru kh6u hao l0y kC. Nguy6n gi5 baogOm cdc chi phi li6n quan trgrc ti6p d6n viQc mua tii sdn cO dinh.

KhAu hao

Tdi sdn cO Oinn khSu hao theo phuong phdp duong thing cl6 gidm d5n nguy6n gi5 tdi. sin trong su6t thoi gian h0u dgng u0c tinh ho{c theo thoi han crla dU 6n nCu ngSnhon. Thoi gian khAu hao chrl y5u nhu sau:

Phuong tiQn vin tii vd truy6n d5nM6y m6c thiCt biPhAn m6m m6y tinh

6-10nim3-5nim

10 - 44 ndm

11

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2

2.8

cONG Ty cO nHAN r4e oonru o4 sO rnE

2.9

2.10

2.11

2.12

u5u sii B 09 - DN

cAc cxir.rn sAcn xE roAru cnO yEu 1ti6p theo)

Tiisin c6 alnn (tii5p theo)

Quycn sr? dung o5t tnong thdi han duEc ghi nhfn theo gid g6c vd kh6ng khau hao.

Thanh ly

f1noa9 15 ph6t si1f,$o,lhanh lf nhuEng b61 tdi sdn cO Olnti duEc xdc dinh bing s6ch6nh l€ch gioa s6 tien thu thuAn do thanh lf voi gid tri cdn lai crla tdi sin vd dugc ghinhfn ld thu nhQp hoic chi phitrong bdo cdo k6t qid hoat dgng kinh ooann ,ieng.

Chi phi tri tru6c

ngin h4n ho{c chi phitri truoc dAi handAu tu, phit tri6n drr dn k6nh

itao vdn ph.ong. Chi phi ndy duEc ghiphisin xuat kinh doanh thLo phuong

g u6c tinh.

Nq phii tri

c6c khodn nE phditri duEc phan roqi dua vdo tinh chat bao g6m:

Phdi trd nguoi bdn g6m c6.c.khodn phdi tri mang tinh ch6t thuong mqi phdt sinh tirgiao dich mua hdng h6a, dich vU.

ll:,^11k_1::99, c5c khoin phii trd kh6ns c6 tinh thuons mqi, kh6ns ti6n quan. d6n giao dich mua, b6n, cung c5p hdng hOi Oictr vu.

C-6c khodn nE phditrd duEc phan loai ngSn hqn vA ddi hqn tr6n b6ng cAn o5i re toancdn cu theo k! han cdn lai crla cdc khoin pnditrd tqi ngdy cua oanj-ca" oaii.e t"ar.Chi phi di vay

Chi phi di vay duEc ghi nhfn trong b6o,c5o k6t qui hoat dgng kinh doanh ri6ng khi ph6tsinh.

Chi phi phiitri

Bao gom c6c khodn.phii trd cho hdng h6a, guoi trong k!, b6oc6o nhung thr,rc t€ chua chi trd do chua c6 so, tdi li€u k€todn, duoc ghi nhfln vAo chi phi sdn xuat ki YY ' rsr rrrr

12

c6tto ry c6 pnAtt rAp soRrrt oru sO rnEMdus6B09-DN

2 cAc cxittH sAcH xE roAru cnU vEu (tiiip theo)

2.13 C6c khoin dr,r phdng

C6c khodn dH phdng duEc ghi nhin khi: C6ng ty c6 nghla vU nq hiQn tai, phSp lf hoicli6n ddi, ph6t sinh tu cdc sU kien di xdy ra; sU giim sOt nh0ng lEi ich kinh tO c6 th6 xdyra d5n d6n viec y6u cAu phii thanh to6n nghTa vu nE; vd gi6 tri crla nghTa vu no d6duEc uoc tinh m6t cdch d6ng tin ciy. Drr phdng kh6ng duEc ghi nhQn cho c6c khodn 15

hoqt dAng trong tuong lai.

Drx phdng duqc tinh tr6n co sd c6c khoin chi phi dW tinh phAi thanh to6n nghTa vu nq.NEu dnh hu&ng vO gi6 tri thoi gian cOa ti6n ld trgng y6u thi dtr phdng duEc tinh tr6n cos& gi5 tri hien tai vdi ti 19 chiCt kh6u trudc thu6 vi phin 5nh nh0ng CI5nh gi6 tr6n thitrulng hiQn tai v6 gi6 trithoi gian cria ti6n vd r0i ro cu th6 cOa khoin nq d6. Gi5 tritdngl6n do dnh hudng cOa y6u t6 thdi gian dugc ghi nhfn ld chi phidi vay.

2.14 ViSn ch0 s& hii,u

V6n g6p cO phAn cia cdc cO OOng duEc glri nhin theo sO thUc tO g6p cria cO Cl6ng vdduqc phdn 6nh theo mQnh gi6 cOa cO phi6u.

Thang du.v6n cO phAn:-li khodn ch6nh lech gi0a v6n g6p theo mQnh gi6 cO phi6u voigi5 th.uc tE ph6t hdnh cO phi€u; ch6nh lech gi0a gi6 mua lai c0 phi6u qu! vi gi6 tdi ph5thdnh c0 phi6u qu!.

CO phi6u qu! lA c6 phi6u do COng ty phSt hdnh vd duEc mua lai b&i chinh COng ty,nhung chua bi hu! b6 vi s6 duEc tdi phdt hdnh trd lqi trong kho6ng thoi gian theo quydinh c0a ph6p luit vO chrlng kho6n.

Lqi nhuin sau thutl chua phAn pnOi pndn 5nh k6t qui kinh doanh lfiy k6 sau thu6 thunhfp COng ty tqithoi di6m b6o c6o.

2.15 PhAn chia lqi nhufn thuAn

(a) Ghia c6 ttlc

CO tOc cria COng ty duqc ghi nhf,n ld mQt khodn phditri trong b6o c5o tii chinh ri6ngcria k!' ke to5n ma cO tr?c duEc th6ng quh tai Dai hqi CI6ng CO d6ng.

(b) Qu! khen thu&ng, phric lqi

QyV khen thu&ng, phric lEi duEc trich l6p tu lEi nhuin thu5n cria COng ty vd dugc c6ccO OOng ph6 duygt tai Dai hei d6ng CO d ng. Qu! niry duEc trich l6p nhim khenthu&ng vd khuy6n khfch vit chAt, dem lai lEi ich chung vd nAng cao ph0c lEi cho c6nb0, c6ng nhAn vi6n.

13

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cOruc rv c0 pnAru rAp ooAru onl sO rnE

2 cAc cnirun sAcn rE roAru cHU yeu fti6p theo)

2.16 Ghi nhin doanh thu

(a) Doanh thu b6n hdng

utiu sri B 09 - DN

Doanh thu b6n hing dugc ghi nhQn trong b5o cao k6t qud hoat d6ng kinh doanh hopnh6t khi o6ng thoi t6a" mai t6t ca nam (-sIoid, r.i* r"ir,-

. C6lg ty dE chuyen giao phan l6n rrli ro vi lgi ich g5n li6n voi quy€n s& h0u sdnqhAm hoic hing h6a.cho nguoi.mua;. C6ng ty kh6ng cdn nim gi0 quy6n qudn lf hdng h6a nhu nguoi s& h0u hdng h6ahodc quy6n ki6m so6t hdng hoa;Doanh thu duoc xdc dinh tuong 06i cnSc ch5n;C6ng ty s6 thu duoc loi ich kinh t6- tu giao dich b5n hdng; vdX5c dinh duoc chi phi li6n quan d6n giao dich b6n hdng.

Doanh thu kh6ng duoc ghi nhQn khi c6 yeu t6 kh6ng chic chSn mang tinh trong y€u v6khd ning thu duoc ti6n b5n hdng hoic hd ndng hing b5n bi trd tai.

-

Doanh thu duoc ghi nhAn phir hqp v6inghia vu cung ung hing h6a. Truong h: -.khuy€n m6i cho kh6ch hdng kdm theo dphAn b0 s6 tien thu duoc Oe tinn doanh;, t -,khuy6n mii duoc tinh vdo gi5 v6n hdng b5n.

(a) Doanh thu cung cdp dich vu

Doanh thu cung c6p dich vu duoc ghi nhAn trong b5o c6o k6t qud hoqt d6ng kinhdoanh khi dich vr,r dd duoc cung c6p, bing cdch tinh mfc tIQ hodn thdnh c0a tung giaodich, dua tr6n co s& d5nh gi5 ti le dich vr,r d5 cung c6p so v0i t6ng kh6i luong dich vUphdi cung c5p. Doanh thu gung c6p dich vu chi duoc ghi nh6n khiOOng thoi th6a m6n

o Doanh thu duoc x6c dinh tuong O6i cnic chSn;

{c)

. C6 khd ndng thu du c loi ich kinh t6 tu giao dich cung c6p dich vV d6;

. X5c dinh duoc phAn c6ng viec di hodn thinh tqi ngdy c0a bdng c6n do X5c dinh dryoe ehi nhi nhii sinh eho oiao dieh vi nhi nhi ,{A h.,rir't thit'tt

X5c dinh duoc phAn c6ng viec di hodn thinh tqi ngdy c0a bdng c6n cl6i k6 todn; vdX5c dlntr duoc chi phi ph6t sinh cho giao dich vd chi phi oe hodn thdnh giao dichcung c6p dich vu d6.

Thu nhdp l6i

Thu nh6p l5i duoc ghi nhQn khi dugc hudng.

Thu nh0p tD cO t0c

Thu nh6p tu cO tuc duoc ghi nhQn khi COng ty x5c l6p quyen nhQn cO t0c tu cdc don viddu tu.

(d)

14

cONG rY c0 PHAN rAp DoAN DAt sO rREnttSu sii B 09 - DN

2 cfuc cnirn sAcn xE roAru cxU yEu ltiiip theo;

2.17 Gi6 v5n hing b6n vi cung cSrp dlch vg

Gi5 vOn hdng b6n vd cung cdp dlch vu ch0 y6u bao g6m chi phithu6 duong truy6n phdts6ng, chi phi hEp t6c chia s6 hoat dQng qu6ng c5o, chi phi sdn xuat chuong trlnh vdduqc ghi nhQn theo nguy6n t5c phir hEp voi doanh thu vd nguy6n tic th?n trgng.

2.18 Chi phi tii chinh

Chi phitii chinh phdn 5nh nh0ng khoin chi phl ho4t dgng tdi chinh phdt sinh trong kychO y6u bao g6m chi phi lii vay, cniet fnau thanh to6n, 16t! gi6 h6i do6i chua tnrrl triCnva 16 ti gid hoi dodi di thwc hien.

2.19 Chi phi b6n hing

Chi phi b6n hAng phdn dnh c5c chi phi thrnrc tC ph6t sinh trong qu6 trinh cung c6p dichvgt, chti y€u bao g6m' chi phi nghi6n c0u thitruong, chi phi khAu hao tdri sin cO Olnndung cho b0 phan b6n hdng vd chi phi ti6p kh6ch.

2.20 Chi phi quin !f doanh nghigp

Chi phi qudn lyi doanh nghigp phdn 5nh c6c chi phiquin lf chung cia C6ng ty, chri y6ubao giim c5c chi phivC luong nhAn vi6n b0 phan qudn lf, c6ng cU lao d6ng, [nAu nio,,.,tdi sdn c6 dinh sr) dqrng trong vin phdng vd c5c chi phidich vU, tign ich kh5c.

2.21 Thuii thu nhfp doanh nghiQp hiQn hinh ("TNDN") vi thu6 TNDN hoin tqi

ThuC TNDN bao g6m todn b9 sO tnue thu rthfp tinh tr6n thu nhQp chiu thu6 TNDN, kCci c6c khodn thu nhip nhin dugc tu hoat dQng sin xu6t, kinh doanh hdng hoa dich vUtai nudc ngodi md ViQt Nam chua kf higp-dinh v€ tr6nh d6nh thu6 hai l6n. Chi phithu€thu nhip bao g6m chi phlthu6 thu nhip hien hdnh vd chi phithu€ thu nhQp hoin lqi.

Thu6 TNDN hi6n hinh la s6 thuc TNDN ph6i nop hodc thu h6i duEc tinh tr6n thu nhQpchiu thu€ theo thu€ sudt thuC thu nhQp doanh nghiep cia nim hiQn hdnh. ThuC TNDNhien hdnh vi thu6 TNDN hoin lai duqc ghi nhQn ld thu nhQp hay chi phi khi x6c clinh lqinhuin hoic 16 cria ky ph6t sinh, ngoqi tru truong hqp thuC thu nhAp phdt sinh tu mQtgiao dich hodc sr,r kien duEc ghi nhQn trU6 tiep vdo v6n ch0 s& h0u trong cung ky haymqt ki'khdc'

Thu6 TNDN hodn lqi dugc tinh dAy drl, sr? dqrng phuong th0c c6ng nq, tinh tr6n cdckhodn ch6nh lQch tam thoi gi0a gi5 tri ghi sO crla c6c khodn mUc tdi sdn vi nE phdi trdtr6n b6o c5o tdi chinh vd co sd tlnh thuO thu nhQp c0a cdc khoAn mqrc niy. ThuC TNDNho6n lai kh6ng duqc ghi nhfn khi nE thu6 thu nhQp hoSn lai phditri ph5tiinh tu ghinh?n ban CIAu c0a mQt tdi sdn hay nE phditrd cia mgt giao dich mi giao dich ndykhOng phdi ld giao dich s6p nhfp doanh nghiQp, kh6ng c6 inh hu&ng d6n lEi nhufn kOto6n hoic lEi nhuQn/16 tinh thu6 thu nh?p tai thoi di6m ph5t sinh giao dich. Thu6 TNDN

. hodn lai duEc tlnh theo thu6 suSt du tinh duEc 6p dung trong ni6n dq mi tdi sdn duqcthu hdi hofc khodn nE phdi trd'duqc thanh to6n dua tr6n thu6 suSt da ban hdnh hoicxem nhu c6 hieu lqrc tai ngdy cria bing cAn OOi fC toan.

TAi sdn thu6 thu nh?p hoin lai duqc ghi nhQn khi cg khd ning s6 co lEi nhufn tinh thu6trong tuong lai dO sr? dr.rng nh0ng ch6nh lQch tam thoi dugc khAu tru.

15

cONG rY c0 PHAN TAp DoAN DAr sO rREluSu sri B 09 - DN

2 cAc cniuH sAcH xE roAu cnO yEu (ti6p theo)

2.22 Gic b6n li6n quan

cOng duEc coi ld b6n li6n quan.

Trong viQc xem x6t tung m5i quan he c0a cdc b6n li6n quan, C6ng ty cdn cu vAo b6nchAt crla m6i quan he chu kh6ng chi hinh thuc ph6p lf cria c6c quan hC d6.

3 TIEN

2016VND

2015VND

Ti6n matTi6n grli ngAn hdng

135.174.747 853.724.9001.549.837.263 2.482.593.656

4

1.685.012.010 3.336.318.556

DAU Tu NAM GIU DEN NGAY DAo HAN

Day la c6c khodn ti€n grli ngAn hing dinh k!'c6 lii su5t cti dinh, thdi gian d6o hqn tu 6d6n 12th6ng. C6c kho6n ti6n grli ndy dd duEc dung lAm tdi sin dim b6o cho c6c

PHA THU NGAN HAN cOA KHACH HANG5

2016VND

2015VND

B6n th0 baCOng ty Li6n doanh TNHH Saatchi & Saatchi

ViQt Nam 3.976.445.114 3.666.833.963c6ng ty c6 phin Truydn th6ng Dat vict vAC 4.358.680.000 4.908.642.975COng ty TNHH Truy€n th6ng WPP 2.994.531.217

C6c b6n th0 ba kh6c 14.355.641.814 19.275.355.547

25.685.298.145 27.850.832.485

B6n li6n quan (Thuy6t minh 32(b)) 76.984.082.854 19.800.000

102.669.380.999 27.870.632.485

Tqi ngdy 31 thlng 12 ndm 2016, C6ng ty di sr) dr;ng khodn phdi thu ngSn han c0akh6ch hdng d0 ldm tAi sdn ddm bdo cho khoin vay ngAn hdng (Thuy6t minfr ta;.

1

cONG rY c0 PHAN TAp DoAN oA sO rRE

TRA TRr./oc cHo Nct/ot aAN NcAN xlN

BBn th0 baC6ng ty CO phin Giiitrlsic Mdru

Ddi Truy6n hinh K! thuat s6 WCC6ng ty TNHH MTV FoneVietC6ng ty TNHH Ki6n tr0c Mi6n Nhiet ddiC6ng ty TNHH MTV Long Nggc ChduC6ng ty CO phAn Thuc phim THCdc b6n thu ba khdc

PHAI THU KHAC

Ngin hqn

Phdi thu cO t0cCho b6n li6n quan vayPhdithu thanh lf c6ng ty conB6ithuong tu hEp d6ng kinh tOPhii thu tir hoqt d6ng chuong trinhLEi nhu0n duEc chia ttr hEp t6c kinh doanh

Phii thu kh5c

Trong d6:BBn li6n quan (Thuy5t minh s6 gZ(U)) '

BEn thf ba

Dii h4n

Hqp tdc kinh doanh (*)Ti6n dit cqc thu€ mit bing (".)C5c khodn dit cgc kh6c

9.634.103.741 15.554.871.208

4.749.990.1282.916.666.6671.363.438.086

604.008.86;

2016VND

8.582.080.2125.833.981.3137.252.862.050

4.085.304.7112.806.543.7823.930.064.9614.311.334.277

26.069.262.72110.732.908.585

2016VND

17.500.000.000

1.142.098.435

Miu si5 B 09 - DN

7.168.OOO.OO;5.157.200.0002.658.000.000

571.671.208

2015VND

19.727.025.163

7.138.274.9734.121.807.4773.585.992.6372.625.000.000

522.364.9153.724.695.616

30.358.798.97311.086.361.808

2015VND

17.500.000.00018.607.680.0002.846.841.680

7

(a)

36.802.171.306 41.445.160.781

(b)

17

18.642.098.435 38.954.521.680

cOr,rc ry c6 pnAr.r rAp DoAN sfl sO rnE

pHAt rHu xHAc (titip theo)

2016

DAy ld hEp d6ng hEp t6c kinh doanh ve oAu tu, xay dqrng vd kinh doanh drr 6nHirng Vuong Square tai sO 100 Htng Vuong, Phuong g, Ouan 5, ThAnh pnO HOchi Minh gioa c6ng ty vi chri- d5u tu li c6ng ty TNHH Dich vu Thuong mai MaiHuqng Huong. TOng gi6 trity d6ng y g6p 35% t6ng m0

i6 tri dAu tu drt 5n li 50.00O.OOO.OOO dbng, trong d6, C6ngty d6ngty.dong i g6p 35% tong mtlc diu tu, tuong duong 17.5oo.0oo.obo oong vd ch0dau tu dong f g6p 65% moc diu tu cdn tqi, tuong d rong 32.5oo.ooo.ooo oong.ViQc phin chia doanh thu s6 cin crl vio doanh thu hdng nim crla drJ 5n, theo d6,chrl dAu tu d6ng yi ddm bio phan chia doanh thu cho c6ng ty ra 5,s% ,6t ner,dua tr6n tOng doanh thu hdng nim trong su6t qu6 trinh hEp i6c.

(**) DAy ld khoin.dit cqc cho vigc cho thu6 mft bing tqi s6 1 1 su van Hanh, eu€n 10,Thinh pn6 Ho chi Minh gioaXAy dL/ng B5c Binh cho mqcmua s5m ddnh cho gi6itr6, vC6ng ty dd thanh ly hEp d6ng nAy vd tot5c hoAn trd cho COng ty.

HANG TON KHO

(.)

MAu sri B 09 - DN

2015

8

Chuong trinh choduyQt ph6rt s6ng

Chuong trinh tld duyQt

[nat songHdng h6a

Gii g6cVND

1.002.000.000

4.504.000.00017.334.756.804

Dp phdngVND

1Orr.uou.ouul

Gi6 g.ic Dr,r phdngVND VND

3.008.604.355

2.159.066.7542.182.162.772 (477.545.455)

22.840.756.804, (477.545.455) 7.349.833.881 (477.545.455)

cONG rY cO PHAN TAP ooAN Del sl'TRC

TAt sAN cO olnx

Tii sin ci5 A;nn hiru hinh

Nguy6n giiTqi ngiY 1 thErng 1 nim 2016 vd

ngirY 31 th5ng 12 nim 2016

Khiu hao liiY kO

TqingirY 1 th6ng 1 nim 2016

Khiu hao trong nim

Tqi ngiY 31 thdrng 12 ni,m2016

Phuong tiQn vfntii vi truYiin din

VND

tf,5u sii B os - DN

T6ng cgngVND

9

(a)

fiy m6cYe thi€t b!

VND

903.707.775

550.876.442179.548.736

730.425.178

1.609.309.776

339.975.995

1.949.285.771

2.160.186.218519.524.731

2.679.710.949

3.139.273.635 4.042'981'410

Gii tricdn lqiTqingiy 1 th6ng 1 nim 2016 tt'*1'* 1't29'"t'* 1.''*""*

Taingiy 31 thdns 12ndm2o16 -y

t',8t't*t* y'"'*'

ria C6ng tY v6itOP Sia [i c,on tai ld '

da duqc ii;s bE iarn tii sin tho chAP

qn (ThuY t minh 18)'

Nguyengi6tirisAnc5clinhdS]<haunaoh6tnhungvSnconsodungt4ingdy3lthAng12ndm2o16 ra 1.0;;;6.6J2 oong (zbts: 33'28-o'ooo d6ng)'

19

cONG TY c0 PHAN TAP DoAN DAt st/ TRE

9 TAt sAN c6 o!run (tiiip theo)

(b) Tiisin c6 alnn v6 hinh

QuYirnsrl dgng dit

VND

4.500.000.000

4.500.000.000

Phin mdmmiy tinh

VND

288.717.68060.076.872

348.794.552

2.235.664.474

2.175.587.602

2016VND

2016VND

44.374.532.831131.250.000

(42.143.282.833)

M5u sii B 09 - DN

T6ng cQngVND

288.717.68060.076.872

348.794.552

6.735.664.474

6.675.587.602

2015VND

40.909.090.8993.465.441.932

2015VND

41.159.339.8993.215.192.932

Nguy6n giiTqi ngiy 1 th6ng 1 nim 2016vd

ngdy 31 th5ng 12 nim 2016

Kh5u hao luy keTqi ngdy 1 th6ng 1 nim 2016KhSu hao trong nim

Tqi ngiy 31 th6ng 12 ni,m2016

Gii tri cdn lqiTai ngiy 1 th6ng 1 nim 2016

T4i ngiy 31 th6ng 12 nim2016

4.s00.000.000 2.524.382.154 7.024.382.154

10 CHI PHiXAV OUI.IC CO BAN DO DANG

I

Chi phi dlu tu, ph6t tri6n dqr 6n k6nhtruy6n hinh

Chi phi kh6c

Bi6n dQng chi phix6y dr,rng co bin dd dang:

56 du d6u ndmTing trong nimKBt chuyen vdo chi phitrd trudc dii han

SO au cutSi nem

2.362.499.99;

2.362.499.998 44.374.532.831

)

(I/

20

2.362.499.998 44.374.532.831

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1

L

L

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L

!IIt_

t_

c6nc ry c6 pnAru rAp oolr,r ser sO rnE

12 cnt pHi rnA rnuoc DAt HAN

Chi phi dAu tu, phdt tri6n dU 6n k6nhtruy6n hinh

C6ng c9, dung cuChi phidich vU trd tru6c

13 PHAI TRA NGUOI EAN NCAN HAN

35.595.250.890 10.996.104.277

2016VND

27.272.727.2672.776.899.9755.545.623.648

2016VND

10.282.143.6127.358.231.073

2.909.499.9992.950.135.757

4.781.686.819

2016VND

1.660.608.272

M5u sii B 09 - DN

2015VND

6.477.825.42;4.518.278.855

2015VND

8.612.083.0063.187.406.538

2.640.000.00075.755

4.891.883.3426.467.629.102

2015VND

2.198.604.3936.883.053.493

BGn th& baC6ng ty TNHH Truy6n th6ng Da phuong tiQnCh0u A

T6ng COng ty Truy6n hinh C5p ViQt NamCOng Ty TNHH TruyAn Hinh K! Thu?t SO

MiAn NamCOng ty CO phAn Hing Ti6u dirng ProvenceCOng ty TNHH MTV FonevietB6n tht? ba khdc

B6n li6n quan (Thuyiit minh 32(b))

NGUCII MUA TRA flEN TRUOC NGAN HAN

B6n th0 baB6n li6n quan (Thuyet minh 32(b))

28.281.697.260 25.799.077.743

53.330.230.179 22.911.381.289

81.61 1.927.439 48.710.459.032

14(

\

23

1.660.608.272 9.081.657.886

i

L

I cOuo rv cO pHAtt rAp ooaru olr sO rnEL

r ls rrtuE va cAc xHoAtt pnA ruOp NHA Nt/ocIL

ThuE thu nh6p c6 nhinThuC TNDNThuO gi5 tri gia ting

2016VND

607.031.7433.005.723.8081.935.443.798

Tqi ngiy Sti ph6i ngp 55 Oa tng c n6p

1.1.2016 trong ndm trong nimVND VND VND

t

L

L

\I

5.548.199.349 875.880.378

Tinh hinh bi6n dQng trong ndm c0a thu6 vd c6c khoin kh5c phii ngp ng6n sSch Nhinudc nhu sau:

3.041.573.50026.048.950.229

320.667.487

(24.0s1.184.985)

(589.516.122)

M5u sii B 09 - DN

2015VND

875.880.378

Tqi ngiy31.12.2016

VND

3.005.723.808

1.935.443.798

607.O31.743

2015VND

5.906.999.9991.512.266.891

2015VND

40.950.937.3283.051.539.753

2015VND

59.652.000

Thu6 TNDN (35.849.692)

Thu6 gi6 tri gia tdng (62.321.446)

ThuE thu nhQp c6 nhin 875.880.378

17

(.a)

16 CHt PHi PHAI TRA NGAN HAN

Phi trao OOi ndn quy6n vi khai th6c qudng c6o

PHA! TRA KHAG

Ngin hqn

Phditrd b6n li6n quan (ThuyCt minn 32(b))C6c khoin phdi trd, phdi nQp khdc

(b) Dii hqn

5.668.259.906 7.419.266.890

2016VND

3.850.792.8981 .135.180.599

682.286.409

2016VND

51.033.930.0061.767 .811.229

2016VND

59.652.000

I1:-t6

\

52.801.741.235 44.002.477.081

Nhin kf quy, ky cuqc dii han

24

oro I

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=-Z..O (5Oo) A=(E. x:=EoXTCD-UEEtE,(5o= o-c12.E-

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6'

4rrtFo

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cOrrrc ry cO pHAtt rAp DoAN oru su rnEm5u sii B 09 - DN

cAc xHoAN VAy vA Nq (tiiip theo)

(i) D.aV la khodn vay bing CI6ng ViQt Nam, c6 k!'han 1 nim ke tu ngay fy fet nEpd6ng vdi l6i suAt duEc quy dinh trong tirng kh6 u0c nh?n nE. Lii suAt trd ch6mduEc tinh tr6n co sd 15Oo/o c0a lii suSt cho vay thOng thuong. Khodn vay c6 tdi

ty; quy6n chuy6n d6iTruy6n th6ng WPP vdQng sdn tai s6 826,

, HuyQn DAu Ti6ng, Tinh Binh Duong; hEpdO-ng tiAn gr}i gi6 tri21.276.667.164 d6ng tqi Ngan Hdng ihuong mai c6 ph5n ph5ttri6n Thdnh pnO HO Chi Minh ("HDBank").

(ii) D6y li khoin vay bing dOng ViOt Nam,d6ng vdi hqn mr?c tin dgng 1.000.000m6t nim. Khodn vay c6 tdi sdn dim bdC6ng ty t6itfrieu bdng 50% gi6 tr! khodc5 nhAn v6.i gi6 trili 1.000.000 D6 la Mi, duEc dim bdo b&i Ong Nguy6n AnhNhuEng Ti5ng vd Ong Dio Phric Trl.

(iii) Day ld tr5i phiC.u thudng bing d6ng Vie 1.OOO.O0O d6ng/tr6iphi6u. Tr6i phi6u ndy chiu ldi sufut 12o/ol 6n, duoc tfray-OOi O;nnk! 6 thdng mgt lan trong cdc ndm ti6p t bing tdi suai tiet xi0md6ng Vigt Nam 12 th6ng tri sau cOa HDBank.

Tdi s6n ddm bio bao gOm 51% c6 phAn cria C6ngty; tii sdn hinh thinh tir v6n vaybao g6m: quyAn ph6t sinh tu hgp d6ng.thu6 mat bing cOa C6ng ty d6i v6i 4 trungtAm thuong mai Hirng Vuong, Cao Thing, Su Van Hanh, COng Hoi (Di0n tich tdithi€u 10.000m2), quyAn cldi nb hinh thdnh trong tuong laitu nqp OOng kinh tO gi0a

' kh6ch hing vd COng ty TNHH MQt Thdnh Vien Oicn vu truyen inOngiTVC; qly6nddi nE dd hinh thdnh vd quy6n doi nq hinh thdnh trong tuong lai c0i C6ng ty;quy6n tdi sdn tu dU 6n Webmoney thugc s& h0u cria

-C6ng ty; todn bg tailan hiCn

tai vi phdt sinh/hinh thdnh trong tusng lai cOa C6ng ty vd c6ng ty con co li6n quan;hEp d6ng ti6n grli; hdng t6n kho lu6n cl uy6n.

THUE THU NHAP HOAN LA!

Tii sdn thu6 thu nh?p hoin lai vd thu6 thu nhip hoin lai ph6i tri duEc bu tru khi COngty c6 quy6n hEp phdp duqc bir tru gi0a tii"sdn thu6 thu nhQp hien hinh voi thu€ thunh?p hiOn hdnh phditr6 vd khithu6 thu nhfp hoin lai c6 li6n quan dOn cirng mgt coquan thu6. S6 li0u vO bir trir nhu sau:

19

a

)l

c'I

I

1.(

/

I\7\

2016VND

2015VND

Tdi sdn thu6 thu nhQp hoSn lai duEc thu h6i trongvong 12 th6ng

26

164.446.849 190.158.407

'l

L-

tL

\IL

IL

:

cONG TY CO PHAN TAP DOAN DAI SO TRE

56 ou dau nimGhi nhQn vdo b6o c6o k6t qu6 hoat dQng kinh doanh

56 ou cu6i nem

36 lugng cO phi6u ding kf

56 luqng c0 phi6u di ph6t hdnh56 hlqng c0 phi6u di mua lai

56 luqng c6 phi6u dang luu'hinh

(b) Ghi ti6t v5n g6p cOa chrl so hiru

190.158.407 151.112.817(25.711.558) 3e.045.590

164.446.849 190.158.407

Miu si5 B 09 - DN

19 THUE THU NHAP HoAN LAI (tii5p theo)

Bi6n dOng gQp c0a thu6 thu nhQp hoin lqi kh6ng tinh bir tru c6c s6 du li6n quan d6ncung mQt co quan thu6 nhu sau:

2016VND

2015VND

20

(a)

Tdi sdn thu6 thu nhAp doanh nghiep hoin lai ch0 y6u ph5t sinh tu c6c khodn ch6nhlQch tqm thoi do vi6c trich l?p dU phdng vi c5c khodn chi phitrd trudc.

VON GOP CUA CHU Sd nOU

Si5 lugng c6 phiiSu

2016----E6 pha6uphO tlrOng

10.000.000

10.000.000

10.000.000

31.12.2016

C6 phi6upfrO tlrOng

9.750.000

9.750.000(175.2o0)

9.574.800

31.12.2015

2015

Nguy6n Anh Nhugng T6ngDFJ VinaCapital Venture lnvestment Ltd

DAo Phric TriC6 dOng khdcC6 phi6u qu!

56 lugng c6 phi6u dd phdt hdnh

C6 phiiiupno tnong

5.052.0174.016.824

529.908401.25',1

10.000.000

Yo

50,5240,175,304,01

100

CO phi6upnO tn6ng

4.727.4773.912.384

489.658445.281175.200

%

48,4940,13

5,025,281,08

100

U

)\

27

L

ttIt_

L

L

t_

I

cONG TY c0 PHAN tAp oolr,r oar su rnE

20 v6r,r cop cUa cxU sd uuu (tiiip theo)

(c) Tinh hinh biiin tlgng c0a v6n cd phin

-t r ..rso co pn|eu

6.500.000, 3.250.000

9.750.000250.000

c6 phitiuthu&ng

VND

65.000.000.00032.500.000.000

97.500.000.0002.500.000.000

M5u sri B 09 - DN

T6ng cQngVND

65.000.000.00032.500.000.000

97.500.000.0002.500.000.000

Tqi ngdy 1 th6ng 1 ndm 2015C6 phi6u m0i phdt htnh

Tqi ngiy 31 th6ng 12 ndm2015C6 phi6u m0i phdt hAnh

Tqi ngiy 31 th5ng 12 n1m2016 10.000.000

Menh gi6 c6 phi6u: 1O.OOO Ddng tr€n mQt c6 phi6u.

100.000.000.000 100.000.000.000

a

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L

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(a)

c6ttc ry cO pxAtr rAP DoAN oru sO rnEntlSu sii B 09 - DN

cAc rHoAN MUc NGoA! eANc cAtt s6t xE roAru

NgoqitQ cic loqi

Khoin mUc ti6n vd c6c khodn tuong duong ti6n di bao g6m s6 ngoqite 3 DO la Mi vd54 chi vdng.

(b) Cam k6tthu6 hoqtdqng

Muc thanh todn tOi thi6u COng ty phdi'trd trong tuong lai cho c5c hEp d6ng thu6 hoatdOng kh6ng hrly ngang tai ngly 31 th6ng 12ndm 2016 la 52.517.720.000 dOng (2015:108.782.600.000 d6ng). Chi tiCt c6c khodn thanh todn duEc trinh bdy tai Thuy6t minh 33.

23 DOANH THU BAN HANG VA CUNG GAP DICH VU

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2016VND

249.975.031.08518.876.506.431

2015VND

207.655.193.35510.351 .011.179

Doanh thuDoanh thu dich vq quing c5o, k6nh

truy6n hinhDoanh thu kh6c

G6c khoin giim tr} doanh thuOhi6u khSu thuong mar

Doanh thu thuin vd oan hing vi cung c6pdlch vr.r

GIA VON HANG BAN VA CUNG cAP plCH VU

Gi6 v0n cung Ong dich vU

268.851.537.516 218.006.204.534

(3.072.817.054) (5.100.778.347)

265.778.720.462 212.905.426.187

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2016VND

196.950.969.781

2015VND

148.155.781.400

30

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cONG TY c0 PHAN tAp oolr.r oru su rnE

zs DoANH THU HoAT gottc rru cuittH

taiti6n grlivd l6i cho vayC6 tuc, lEi nhu?n duoc chiaThu nhOp tu cdc khodn dAu tuKhdc

1 .583.263.0168.582.080.2122.568.750.000

18.478.037

9.358.682.336261.500.000

9.620.182.336

2016VND

161.602.50019.163.220.180

393.448.9921.696.659.990

40.628.906

6.767.301.8785.145.905.513

15.148.448.287186.152.61 1

M5u sii B 09 - DN

614.301.26633.261.555.3472.625.000.000

13.283.144.007799.250.000

14.082.394.007

3g3.448.gg;7.313.049.595

6.476.820

6.189.093.0057.720.921.133

36.859.346.282281.801.736

2015VND

2016VND

2015VND

2015VND

2016VND

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12.752.571.265 36.500.856.613

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2015VND

2016VND

28

CHI PHiTAI CHiNH

Chi phi lSivayKh5c

CHt PHi BAN HANG

Chi phi luongChi phi marketingChi phi kh6u hao tAi sdn c6 dinnDich vU mua ng,odiChi phi phAn bO

CHI PHiQUAN LY DOANH NGHIEP

Chi phi luongChi phi ph6n bO

Chi phidich vu mua ngoiiChi phi khAu hao tii sdn cO Ointr

21.455.560.568 7.712.975.407

31

27.247.808.289 51.051 .162.156

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cONG TY cO PHAN TAP DOAN DAI SU TREMSusOBOg-DN

29 THUE THU NHAP DOANH NGHIEP HIEN HANH

56 thue tren lEi nhuQn ke to6n trudc thu6 cOa C6ng ty kh6c voi sO tnue khi dugc tlnhtheo thu6 suat ap dung 20% vd duqc thC hiCn nhu sau:

LEi nhu?n kE todn truoc thu6

Tnuc tinh d thu6 suSt zo% (2015:22o/o)

Di6u chinh:Thu nhip duqc mi6n thu6Chi phi kh6ng duqc kh6u truDr.r phdng thi6u crla ndm truoc

Chi phithue TNDN o

Chi phi/(thu nhap) thu6 TNDN ghi nhfn trongb6o c6o k6t qui hoat dQng kinh doanh:ThuC TNDN - hiOn hinhThu6 TNDN - hodn lai

Chi phithuC TNDN

23.062.375.245 32.591.113.7 18

2016VND

4.612.475.049

(1.716.416.042)83.263.22987.111.382

3.066.433.618

3.040.722.06025.711.558

2015VND

7.170.045.018

(7.317.542.176)108.451 .568

(3s.045.5e0)

(3s.045.5e0)

3.066.433.618 (3e.045.5e0)

30

(") Chi phi thu6 TNDN cho ndm tiri chinh duEc u0c tinh d\ra vdo thu nhQp. chiu thu6 vd' ' c6 the c6 nh0ng di6u chinh tiry thuqc vdo sLr ki6m tra ctla co quan thu6.

CHI PHi SAN XUAT KINH DOANH THEO VEU T6

2016VND

2015VND

Chi phi nguy6n v?t lieuChi phidich vu mua ngoiiChi phi nhAn c6ngChi phiph3n b6 c6ng cr;Chi phi khAu hao tdi sin cO dintr

' 191.578.396.417 141.358.953.99636.008.328.457 44.172.395.87711.950.868.704 13.958.824.0415.145.905.513 7.727.397.953579.601.603 675.250.728

245.263.100.694 207.892.822.595

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(a)

c6r.rc rv cO pHAru rAp ooeru sat sO rnE

eAo cAo LUU cHUYET IEru TE

Sii tiiin divay thpc thu trong nim

Vay theo fne u0c thOng thuongPh6t hdnh trdi phi6u thuong

Sii tien di thr,rc tri g5c vay trong nim

Ti6n tri ng g6c vay theo kh6 uoc th6ng thuongTi6n trd ng g6c trdi phi6u thuong

i) Doanh thu cung cdp dlch vg

C6ng ty CO phAn GiiitriDai Su T16

C6ng ty C6 phin NVUC6ng ty CO phAn Giiitri ROngC6ng ty C6 phAn DAu tu vd Sin xudt phim

Dai Su T16

C6ng ty CO phAn Dlch vu Thuong maiVietNam Trqrc Tuy6n

C6ng ty CO phin Thuong mqiTh6 GiOiFilm

C6ng ty C6 phAn C6ng nghe Dai Srl Trd

ii) Doanh thu tbthanh $ c6hg ty con

Ong V6 Th6i Phong

2016VND

138.029.116.271

2016VND

111.858.077.39974.117.000.000

72.447.203.00744.618.182.9197.576.856.768

602.318.182

301.295.454

48.000.000

M6us6B09-DN

2015VND

90.014.925.27762.988.470.171

2015VND

47.988.470.17115.000.000.000

50.994.485.148

2.508.315.393

66.743.685

72.000.000

(b)

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t- THUYET MINH vE cAC EEN UEN QUAN

Trong nim C6ng ty c6 giao dich vd s6 du voi c6c b6n li6n quan lA cO OOng COng ty(Thuy6t minh 20) vd c6c c6ng ty con (Thuy6t minh 1 1).

Giao dich v6i cic b6n li6n quan

Trong nim, c6c giao dich chinh y6u sau dAy duqc thrrc hien vdi cdc b6n li6n quan:

2016 2015VND VND

(a))

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125.593.856.330 53.641 .544.226

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7.135.444.353

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cONG TY c0 PHAN rnp ooAru ont sO rnE

32 rnuvEr MINH vE cAc eEN !-tEr{ euAN (ti6p theo)

(a) Giao dlch v6i cic b6n li6n quan (ti6p theo)

iii) Mua dlch vqt

COng ty C0 phAn ciai triDai S0 T16C6ng ty CO phAn Gidi tri R6ngC6ng ty CO phAn Thuong m?iThC Gioi

FilmCOng ty CO phAn Dlch vr,r Thuong maiViQt

Nam Truc Tuy6n

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2016VND

20.310.013j3228.780.'160.809

3.800.000.000

2.493.168.403863.708.995

5.225.202.813

Miu si5 B 09 - DN

2015VND

9.621.381.8189.211.520.000

571.428.571

254.861.237

12.847.416.56310.380.138.4696.61 1.981.8501.084.722.931

2.337.295.534

iu) Cdc khodn chicho cdc nhdn s1r qudn li chi ch6t

Luong vd c5c quyen lgi gQp kh6c

z -.,u) I ra co tuc

DFJ VinaCapital Venture lnvestment Ltd

u) Nhqn c6t7c

C6ng ty C6 phAn Giai tri Dai S0 T16C6ng ty CO phAn Gi6itri ROngC0ng ty CO phin Thuong mAiThe Gi6i FilmCong ty CO phan NVUC6ng ty CO phAn Ph6t tri6n Thuong hiQu

Dai Su T16

52.890.173.941 19.659.191.626

824.168.000 1.440.000.000

1.671.046.504

8.582.080.211 33.261.555.347

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CONG TY cO PHAN TAP DoAN DA! SO TRE

32 rHuyEr MINH vE cAc aEru lrEru euAN (ti6p theo)

(a) Giao dlch v6i c6c b6n ti€n quan (tiiip theo)

vi) G6p v5n

C6ng ty C6 phAn NVUC6ng ty CO phAn DAu tu Vd Sdn xu6t phim

Dai S0 T16

vii) Hoqt dQng tdti chinh

Trd khodn vay

DFJ VinaCapital Venture lnvestment Ltd.Cong ty CO phAn Dich vr,r Thuong mai

Vi6t Nam Truc Tuytln

Truc TuytlnCOng ty C0 phAn D6u tu Vi Sdn xuSt phim

Dqi Su TrdCong ty C6 phAn Thuqng mAi The GiOi Film

3.780.000.000

2.015.000.000

1.320.000.000

3.780.000.000 3.335.000.000

15.000.000.000

3.411.895.050

18.411.895.050

3.296.921.953

192.140.003

3.489.061.956

2015VND

2016VND

Mius6B09-DN

2015VND

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Cdc khodn ldi vay phdt sinh trong ndm .

DFJ VinaCapital Venture lnvestment LtdCOng ty C6 phAn Dich vu Thuong mqiViet

(b) Sti Ou cu5i nam v6ic6c b€n li6n quan

2016VND

Phiithu ngin han c0a khSch hing (Thuy6t minlr S;C6ng ty C6 phAn NVU 45.739.800.000C6ng ty C6 phAn Gidi triDAi Su T16 22.427.015.409C6ng ty C0 phAn Giditri ROng 8.334.542.445C6ng ty CO ph6n Dich vr,r Thuong maiViQt Nam

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331.425.000

151.300.00019.800.000

35

76.984.082.854 19.800.000

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cONG w c0 PHAN TAP DoAN Dal sO rRE

s3 cllul xEr xHAc (tiiip theo)

(b) G6p v6n vio c6ng ty con

C6ng ty C6 phAn NVUC6ng ty C6 phAn DAu tu Vi Sin xu6t phim

Dai SO T16

V6 ThAi PhongK6 to6n tru&ng/Nguoi lap

8.575.000.000 8.575.000.000

2.260.000.000 7.360.000.000

2016VND

M5u sii B 09 - DN

2015VND

10.835.000.000 15.935.000.000

B5o c6o tAi chinh ri6ng c0a C6ng ty dd dugc HQi ddng Qudn tri ph6 duyet ngiy 10 th6ng 7ndm2017.

Atoasoao"7.-

38