7.1 DDN_BCTC 2017 KT - BSC
27
£)U'O'c ki m to<3n bai CONG TV co PHAN DET DONG NAM . • • • ( • • • 1< I~ ~ • BAo cAo TAl cHfNH cho narn tai chinh k~t thuc ngay 31 thang 12 narn 2017 da dU'Q'Cki6m toan CCNG TV TNHH KI~M ToAN - THU~ - TU' VAN sAl GON
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Transcript of 7.1 DDN_BCTC 2017 KT - BSC
£)U'O'c ki m to<3n bai
CONG TV co PHAN DET DONG NAM.
••• (••• 1<I~~
•BAo cAo TAl cHfNH
cho narn tai chinh k~t thuc ngay 31 thang 12 narn 2017da dU'Q'Cki6m toan
CCNG TV TNHH KI~M ToAN - THU~ - TU'VAN sAl GON
-- -
• CONG TY 6 PHAN D~T £lONG NAM• 727 Au CO' phLYan Tan Thanh, qu$n Tan PM, TP Ho Chi Minh f
MVCLJ40:• ;)"
~(• ),>.
• ~
• Nc?idung Trang•sAo cAl eUA SAN GIAMooc• 01 - 02
sAo cA~ KltM TOANeoc LAP 03 - 04 .,
sAo CAtTAI ~HINH £)A£)U'Q'CKI~M ToAN
• - Bang· n doi k~ toan 05 - 07
- Baacto ketqua heat dong kinhdoanh 08
- Baale lU'uchuy~ntilln t~ 09
- Thuy't minhbaa cao tai chfnh 10 - 25
•
•
CONG TY co PHAN DI;T £lONG NAM
727Au C , phLl'cyngTan Thanh, qu~n Tan Phu, TP Ho Chi Minh
, I" , 6BAO CAO CUA BAN GIAM o C
Ban Giilrljl doc .CO~G ~y C9 PH~N OI;T_80NG ~AM (sau day ~oi ta,t.la ':Con~ ty"{ trl~h b~y bao c~o cuamlnh va bao cao tal chinh cua Cong ty da diroc kiern toan cho nam tal chinh bat dau tU' ngay 01 thang 01narn 2017 va ket thuc vao ngay 31 thanq 12 nam 2017 ("nam tai chfnh ket thuc vao ngay 31 thang 12 narn
2017"). JHOIDO G QuANTR! vA BAN GIAMDOC
Cac thanh vien cua Hoi dong quan tri va Ban Giarn 80c da dieu hanh Cong ty trong narn tai chinh ket thuc vaongay 31 thc3ng12 nam 2017 va den ngay lap cac bao cao tai chfnh nay bao gam:
HOi d6ng quan tr!
Ba Le Thi Anh NgocBa yo T~i Huyen L~nBa Nguyen Ngoc Hang
Chu tichThanh vienThanh vien
BanGi3rr d6e
on1 Pham Phu Chung Tong Giarn doc
KI~M ToAN VIEN
Cong ty TNHH Kiem Toan Thue TLl' V~n Sai Gon da dU'Q'cchi dinh thl,l'c hi$n cong tac kiem toan bao cao taichfnh cua Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017.
I
CONGBO TRAcH NHI~MCOABAN GIAMDOCDOl Val cAc BAo cAo TAl CHiNH
Ban Gia~ doc chiu trach nhi$m ve vi$c I$p cac bao cao tai chinh phan anh trung thl,l'c, hQ'p Iy tlnh hinh hO<;itdong, ket qlJa hO<;itdong kinh doanh va tlnh hlnh lU'u chuyen tien t$ cua Cong ty trong nam tai chinh. Trongqua trlnh1lap cac bao cao tai chinh, Ban Giam doc Cong ty cam ket da tuan thu cac yeu cau sau:
- LI,I'JchOn cac chinh sach ke toan thich hQ'pva ap dl,mg cac chfnh sach nay mot cach nhat quan; ...
- 8U'ri ra cac danh gia va dl,l' doan hQ'p Iy va than trong;
- Nelli ro cac chu~n ml,l'Cke toan dU'Q'cap dl,mg co dU'Q'ctU8n thu hay khong, co nhCrngap dl,mg sai I$chtrong yeu den muc c~n phai cong bo va giai thich trong bao cao tai chfnh hay khong;
- L$8 bao cao tai chinh dl,l'a tren CO' 500tU8n thu cac chu~n ml,l'Cke toan, che dO ke toan va cac quy dinhco lien quan hi$n hanh;
- L$ bao cao tai chfnh dl,l'a tren cO'sOohO<;3tdong kinh doanh lien tl,JC,tn) tru'ang hQ'pkhong the cho r~ngComg ty sa tiep tl,JChO<;3tdong kinh doanh.
Ban Giar doc dam bao r~ng cac so ke toan dU'Q'clU'u giCYde phan anh tlnh hlnh tai chinh cua Cong ty, v&imuc do lrung thl,l'c, hO'PIy t<;3ib~t cli thai diem nao va dam bao r~ng bao cao tai chfnh tU8n thu cac quy dinhhien hanh cua Nha nU'&c. 80ng thai co trach nhi$m trong vi$c bao dam an toan tai san cua Cong ty va thl,l'Chien cac bien phap thich hQ'pde ngan ch~n, phat hien cac hanh vi gian Ian va cac vi ph<;lmkhac.
---------C-O-NG--T-yT~-6-P-H-A-N--DE--T-e--O-N-G-N-A-M------------------------------------------- - ----
727 Au cO'~phU'angTim Thanh, quan Tan Phu, TP Ho ChiMinh
BAa 4AO ellA BANGIAMD6e
PHEDuJer sAo cAo TAl CHINH
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Chung toi phe duyet bao cao tai chinh kern theo. Chung toi cam kat rang bao cao tai chfnh da phan anh trungthuc va hp:p Iy tinh hinh tai chfnh cua Cong ty Vc30 nqay 31 thang 12 nam 2017, kat qua heat dong kinh doanhva tinh hinh luu chuyen tiE§nte cho nam tal chfnh kat thuc cung ngay, phu hop v&i chuan rmrc, cha do ke toanViet Nam va tuan thu cac quy dinh hien hanh co lien quan.
.~
Tong Gi 'm d6c
Thanh pA6 Hb Chi Minh, ngay 15 thang 01 nam 2018
2
Audi - Tn - Consulring
Cong tv TNHH Kiem toan Thue Tu' van s.1iGon
So 5-7, dlfong Hoang Vi~t, phlfong 4
Qu~n Tan Binh, TP. Ho Chi Minh, Vi~t Nam
www.saigonauditing.com
Tel: 84 - 6293 5468 Fax: 84 - 6293 5455 1j
85: yt'tJ./f/BCKT -SGA
B~O cAo KI~M ToAN DOC LApI . •v~ Baa cao tai chinh cue CONG TY CO PHAN D~T DONG NAM
nsm tai chfnh ket thOc vao ngay 31 tMng 12nem 2017
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Kinh 9iPi: BAN GIAM DOC
CONG TY co PHAN OeT DONG NAM
Chung toi da tturc hien ki~m toan Bao cao tai chinh cua CONG TY co PHAN D~T £)ONG NAM (sau day goitiilt I~ "Cong ty") bao gbm: bang can d5i k~ toan tai ngay 31 tMng 12 narn 2017, bao cao k~t qua hoat dongkinH doanh, bao cao lU'uchuyen tien t$ va cac thuyet minh bao cao tai chinh cho nien do ket tnuc cung ngay,dU'l I$p ngay 15 thang 01 narn 2018, tv trang 05 dim trang 25 kern theo.
Trach nhi~m ella Ban Giam d6e d6i vOtiBao cao tal ehinh
Ba~ Giarn d5c Cong ty chiu trach nhi$m I$p va trinh bay trung thl,l'Cva hqp 1'1bao cao tai chinh cua Cong tyth~j Chu~mml,l'Ck~ toan, Ch~ do k~ toan doanh nghi$p Vi$t Nam va cac quy djnh phap Iy c6 lien quan t:;liVi$t Nam. Trach nhi$m nay bao gbm: thi~t k~, thl,l'c hi$n va duy tri h$ thOng kil!m soat noi bo lien quan toiVi$q I$p va trinh bay bao cao tai chinh khOng c6 cac sai s6t trong y~u do gian I$n ho$c nh~m Ian; chon Il,I'ava 1Pdl,mgcac chinh sach ke toan thich hqp; va thl,l'c hi$n cac U'oc tlnh k~ toan hqp Iy d5i voi tvng trU'o-ng
Trach nhiem ella Kiflm toan vien .
Tralh nhi~m cua chUng toi la dU'a ra y kien ve Bao cao tai chinh dl,l'a tren ket qua cua cuoc kil!m toanoChlilng toi da tien hanh kil!m toan theo cac Chu~n ml,l'CKi~m toan Vi$t Nam. Cac chu~n ml,J'Cnay yeu cfluCh~ng toi phai tU3n thu cac quy tiilc d:;l,odvc nghe nghi$p, phai I$p ke ho~ch va thl,l'Chi$n cong vi$c ki~mtoan dl! d:;lt oU'qc Sl,l'dam bao hqp Iy rang Bao cao tai chinh cua Cong ty khong con chva dl,J'ngcac sai s6ttrong yeu ma chU'adU'qc pMt hi$n ra.
COl9 vi$c ki~m toan bao gbm thl,J'chi$n cac thu tl,JCnhlim thu th$p o~y du cac bling cMng ki~m toan thichhq~ ve cac s5 Ii~u va cac thuyet minh tren bao cao tai chinh. Cac thu tI,lCki~m toan oU'qc Il,I'achon dl,l'a trenxeiidoan chuyen mon cua kil!m toan vien ve rui ro co sai s6t trOng yeu trong bao cao tal chinh do gian I$nha~ nhflm Ian. Khi thl,l'Chi~n oanh gia cac rui ro nay, ki~m toan vien oa xem xet h$ thOng ki~m soat noi bOcua Cong ty lien quan den vi$c I$p va trinh bay bao cao tai chinh mot cach trung thl,l'c, hqp Iy nhlim thiet k~cad thu tl,JCki~m toan phu hqp voi tin(1 hinh thl,l'Ct~, tuy nhien khong nhlim ml,JCdich oU'a ra y kien ve hi~uqua cua h$ th5ng kil!m soat noi bo cua oO'nvi. Vi~c kil!m toan cOng bao g6m vi~c oanh gia cac chinh sachke toan da dU'qc ap dl,Jngva tinh hqp Iy cua cac U'oc tfnh quan trong cua Ban Giam o5c cOng nhU'oanh giaVi~t trinh bay t6ng the bao cao tai chinh.
chbng toi tin tU'ang rctJngcac bctJngchvng kil!m toan ma chung toi da thu th$p oU'qc la dfly ou va thich hqpol! Ilam cO'sa cho chung toi dU'a ra y kien ki~m toano
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CaNG TY co ~HAN DET £lONG NAM Mau B01-DN
727 Au ce. ph~ang Ta~ Thanh, qu~n Tan Phu,TP Ho Chi Minh
BANGctN DOl KE rOANtc;lingay 31 tl ng 12 nam 2017
Don vi tlnh: VN£)Ma Thuyet
Chi tieu I s6 minh Cu6i narn DAu narn
NGUON VO~C. NO' PHA, TRA 300 214.395.010.052 225.748.409.625
I. NQ'ng~nl han . 310 164.107.510.052 175.460.909.625
1. Phai tra ngU'oi ban ngan han 311 V.10 2.123.197.339 16.476.329.033
2. NgU'oi m~a tra tiE§ntruce ngan han 312 1.601.150.306 1.787.418.859
3. Thu~ va bac khoan phai nop Nha NU'oc 313 V.11 7.515.618.099 8.533.542.185
4. Phai tra ngU'oi lao dong 314 1.446.287.269 3.019.744.574
5. Chi phi phai tra ngan han 315 V.12 86.603.362 73.781.631
6. Phai tra fgan han khac . 319 V.13a 26.534.285.992 20.245.589.999
7. Vay va nO'thue tai chinh ngan han 320 V.9a 124.500.000.000 124.934.396.386
8. Quy khet thU'o>ngphuc Iqi 322 300.367.685 390.106.958
II. NQ'dai hl~n 330 50.287.500.000 50.287.500.000
1. Phai tra aai han khac 337 V.13b 6.727.500.000 6.727.500.0002. Vay va n~ thu'e tai chinh dai han 338 V.9b 43.560.000.000 43.560.000.000
D. VON CHb sa HCru 400 76.656.445.088 73.167.840.653
I. V6n chu so hCPu 410 V.14 76.656.445.088 73.167.840.653i
1. V6n d~u tU' cua chu so hCru 411 60.370.240.000 60.370.240.000
- cll phi~u ph6 th6ng eo quyen bi~u quy~t 411a 60.370.240.000 60.370.240.0002. Th~ng d~ y6n c6 ph~n 412 3.092.560.000 3.092.560.000
3. Quy d~u ItL!'phat tri~n 418 5.830.594.249 5.830.594.2494. Quy kh8€ thu6c v6n chu 50> hCru 420 626.050.368 626.050.3685. LQ'inhu$h sa~ thu~ ("LNST") chU'a pMn ph6i 421 6.737.000.471 3.248.396.036
- LNST ihU'a philn ph6i lOy k~ d~n cu6i ky trU'oc 421a 3.248.396.036 2.286.506.479
- LN~T ~hU'a philn ph6i ky nay 421b 3.488.604.435 961.889.557II. Ngu6n :inh ehi va gU2 khcic 430
TONG CON<SNGUON VON (440 = 300 + 400) 440 291.051.455.140 298.916.250.278--
Cac fhUY't~,J~fnh kem /8 mof b¢ phan kMng fh' fach riYt ella baDCaDtal chlnh 6
CONG TV co lHAN DIOT "ONG NAM
727 Au Coo,ph an Tan Thanh, quan Tan Phu, TP Ho Chi Minh
Chi tieuMa Thuyets6 minh
Mau B01-DN'"ci'L~
~
Don vi tfnh: VN£) )
"Cu6i narn Diu nam
BANG C IN £>61KE TOANtai ngay 31 th ng 12 narn 2017
••
NgLPai I~p
Cac thuy~t minh 'dinh kem 113mot bo ph~n kMng th~ tach roi cua Mo cao tei chinh 7
CONG TV1PHAN DET DONG NAM Mau B02-DN
727 Au ce, JhU'CmgTa~ Thanh, quan Tan Phu, TP Ho Chi Minh ~.(-,
BAo CtO K~T QUA HOAT £lONG KINH DOANHH,u
cho nam ta chinh k~t thuc ngay 31 tt~ang 12' narn 2017/
BO'n vi tinh: VNB j~~
Ma Thuy~tChi tieu s6 minh Nam na:t Nam tnroc
1. DoanH thu ban hang va cung cap dich Vl,J 01 VI. 1 206.374.200.963 202.790.623.579
2. Cae kJoan giam trLr doanh thu 02
3. Doan thu thuan ve ban hang va cung cap 10 . 206.374.200.963 202.790.623.579dich v~ (10=01-02)
4. Gia von hang ban 11 VI.2 186.485.283.959 181.164.894.456
. I. . l •• :205. L9'1n~u~n g<?pve ban hang va cung cap 19.888.917.004 21.625.729.123
dich ,l,I (20=10-11)6. Doan thu heat d¢ng tai chinh 21 VI.3 12.893.422.976 13.006.693.432
7. Chi phf tai chfnh 22 VI.4 12.149.112.902 11.980.013.674
Trang la6: chi phi lai vay 23 12.149.112.902 11.980.013.674
8. Chi Pj' ban hang 25 VI.7a 714.221.153 1.188.701.975
9. Chi p~f quan Iy doanh nghi$p 26 VI.7b 15.120.825.608 19.945.094.960
10. L9'i n~u~n thu&n tLPheat d¢ng kinh doanh 30 4.798.180.317 1.518.611.946(30=20+(21-22)-(25+26))
11. Thu nt.p khac 31 VI.5 27.272.727
12. Chi p f khac 32 VI.6
13. LQ'i nhuan khac 40 27.272.727
14. TOng il9'i nhuan k~ toan tnroc thu~ 50 4.825.453.044 1.518.611.946(50=30+40)
15. Chi P~f thue thu nhap doanh nghi$p hien hanh 51 VI.9 1.336.848.609 556.722.389
16. Chi phf thue thu nhap doanh nghi$p hoan 19i 52
I .961.889.55717. L9'i n~u~n sau thue thu nh~p doanh nghi~p 60 3.488.604.435
160=50-51-521VI.10 578 159
18. Uii co ban tren cO phi~u 70
NglJ'CYiI~p
~
--JNjm ~ lIWn
K~ toan trU'cYng
Cac IhuY"l,nh dinh kem I.mol bo phon khOngth' tach"icua bao c'o tat chlnh 8
CONG TY co PIHAN DET £lONG NAM Mau B03-DN
727 Au Co, phU'FYngTan Thanh,cuan Tan Phu, TP He Chi Minh ,"'<»"
\BAo CA~ LlfU CHUYENTIENT~ ,N
(Thea phlJ'O'ngphilp true tiep)cho narn tai Ch(nh kllt thuc ngay 31 thang 12 nam 2017 /
Dan vi tfnh: VND ..:-Ma Thuyet f
Chi tieu I s6 minh Nam na}: Nam trU'o-c
I. LlI'u chl!Jy~n tj~n tlP heat d¢ng kinh doanh1. Ti~n thu tiJ>ban hang, cung cap djch Vl,Jva doanh 01 233.384.967.322 220.707.455.820
thu khac2. Ti~n chi tra cho ngU'CYicung cap hang hoa va dich 02 (217.777.602.755) (211.704.818.074)
vu
3. Ti~n chi ira cho ngU'CYilao dong 03 (7.194,030.135) (7.415.405.820)
4. Ti~n lai v.ay oa tra 04 (4.081.930.061 ) (3.654.643.735)
5. Thu~ thJ nh$p doanh nghiep oa nop 05 (575.870.330) (563.867.055)
6. Ti~n thu Ikhac tiJ>heat oong kinh doanh 06 13.204.508.800 46.435.556.250
7, Ti~n chi khac tiJ>hoat oong kinh doanh 07 (24.382.641.387) (19.982.930.289)
LLPUchuyen Jien thuan til' noet d9n9 kinh doanh 20 (7.422.598,546) 23,821.347.097
II. LLPUchjylm ti~n tlP heat d¢ng d~u tU'1. Ti~n chi :d~ mua sam, xay dl,mg TSCD, BDS dau 21 (3.160.998.527) (71.770.324.506)
tu va cac tai san dai han khac2. Ti~n chi leho vay, mua 'cae eong Cl,JnO'cLla dan vi 23 (3.500.000.000)
khae I3. Ti~n thu hoi cho vay, ban I~i cac cong el,JnO'ella 24 9.000.000.000 8,000.000.000
dan vi khae4. Ti~n thu lai cho vay, c6 tvc va IO'i nhu$n dU'O'e 27 1.311.835.242 1,013.447.402
chiaLLPUchuyen tien thuan til' /:1o~td9n9 dau tLP 30 7.150.836.715 (66.256.877,104)
III. LlJ'u ch~y~n ti~n tlP h~~t d¢ng tai chinh
3, Ti~n va, ngiln han, dili han nhOndv"c 33 147.349.308.586 222.650.495.499
4. Ti~n chi tra nO'goc vay 34 (147.783.704.972) (179.109.051.690)LLPUchuyen fien thuan til' ho~t d9n9 tiJl chinh 40 (434.396.386) 43,541.443.809
LU'u chuy~n tj~n thu~n trong nam (50 = 20+30+40) 50 (706.158.217) 1.105.913.802
Ti~n va tU'O'~g dU'O'ng ti~n d~u nam 60 1.797.683.160 691.769.358Anh hlPang cwa thay dbi tY gia hoi doai quy dbi ngoG3ite 61
Ti~n va tU'O'jg dU'O'ng ti~n cuoi nam (70 = 50+60+61) 70 1.091.524.943 1.797.683.160
K€!toan trU'o>ng
Cacthuy~tminh c1fnhkem famot b¢phf)n kMng th~ tach rai cva bao cao tai chfnh 9
CONG TY col PHAN DeT DONG NAM727 Au Co, ptjU'cyngTim Thanh, quan Tan Phu, TP Ho Chf Minh
Mau B09-DN
THUYET MINH BAo cAo TAl CHINHcho narn tei <!:hinhk~t fhuc ngey 31 thang 12 nam 2017
I. THoj TINDOANHNGHIEP .I .1. Hinh tnoc s60hCPuvOn
Cong t CO phan D$t 80ng Nam dU'Q'cthimh lap theo giay chLi'ng nhan dang ky doanh nghi$p so0301166182 do Sa K~ hoach va 8~u tU'Thanh pho H6 Chi Minh cap dang ky 12!nd~u ngay 08 thang 07narn 2<!lO5tren co sa c6 phan hoa DNNN la Cong ty D$t 80ng Nam; Giay chLi'ng nhan dang kY doanhnghi¢p Ithay dOi Ian thLi' 5 ngay 18 thang 03 nam 2011.
Tn,Jsa Iho~t dong cua Cong ty la 727 Au CO',phU'O'ngTan Thanh, quan Tan Phu, TP H6 Chi Minh.
Von dieu I¢ cua Cong ty theo Giay chLi'ng nhan dang kY kinh doanh la 60.370.240.000 VND
2. Linh v~c kinh doanhLinh VI,J'Ckinh doanh cua cong ty la thU'O'ngrnai, kinh doanh bat dong san.
3. N9ilnhi n9h~ kinh doanh chinh
Nganh Inghe kinh doanh cua cong ty Ie san xuat, mua ban cac loat sot, vai d$t kim, san philm may m~c,nhu¢m va hoan tllt vai, sO'i; Mua ban thi~t bj, nguyen li$u, v~t tU', phl,Jtung, hoa chAt, thuoc nhuom nganhd¢t matt', nong-lam-th6-san, hang thu cong my ngh¢; Kinh doanh nha a; Dich Vl,Jnha dAt; Kinh doanh v~n taihang h10ab~ng 0 to; ElG3iIy kinh doanh xang dau, san philm d~u ma; Cho thue m~t b~ng, nha xU'ang, kho b~ido xe; Cho thue nM phl,JcVl,Jml,JCdich kinh doanh; San xuat, I~p d~t san philm cO' khi, may mac thi~t bingenh rcmg nghi¢p; Kinh doanh bat dqng san; Truyen tai va phan ph6i di$n.
4. Chu ky san xuat kinta doanh thong thU'Oong:12 thang
5. cau tric doanh nghiqp
Cong t~'lio~t dong chu y~u t~i trl,Jsa chinh, khOng co cac dO'nvi tn,J'cthu¢c.I
II. KY K.~!TOAN' £)O'NVI Tlt:N Te sO' Dt.,JNGTRONG Kt: ToAN
1. KykA oim
Nam tai chinh thU'O'ngnien cua Cong ty b~t dau tu>ngay 1 thang 1 va k~t thuc vilo ngay 31 thang 12 hangnam. I
I , .2. £)O'nvi tien tq SlP dl,mg trong kA toan
ElO'nvi tien t¢ stYdl,Jngtrong ghi chep k~ toan la tien dong Vi¢t Nam (VN8) va dU'Q'ctrinh bay tren bao caotili chinh theo dong Vi¢t Nam (VN8).
III. CHUA~ Ml,J'CvA CHE £)9 KE ToAN Ap Ol,JNG
1. Ch~ db k~ toan ap dung. I' .Cong ty ap dl,Jngch~ dO k~ toan theo Thong tU' so 200/2014m-BTC cua Bq rai chinh hU'ong dan ve Ch~
- dOK~itoan doanh nghi¢p Vi¢t Nam.
I
ThuytJt minh naJ /a m¢t b¢ pMn khOng th~ tach rai va phai oWc OOCcung vai baa cao tai chinh 10
· I. .CONG TV CC)PHAN DET £lONG NAM
I' . .727 Au Co, phl100ngTan Thanh, qu$n Tan PhG.TP He Chi Minh
Mau BOS-ON
THUYE MINH BAo cAo TAl CHINHcho narn tal chinh k~t thuc ngay 31 thc3ng12 narn 2017
2. Chu~'i' m,!,c k6 toan va Ch6 de?kb toan
Ban Giam d6c Cong ty cam ket da tuan thu toan bo cac chuan rnuc ke toan Vi$t Nam va ch~ do ke toan VietNam oOng nhu cac quy dinh co lien quan den cong tac.ke tcan tren cac phvonq di$n trong yeu.
cac baa cao tai chinh kern thea khong nnam vao viec trinh bay tinh hinh tai chinh, ket qua kinh doanh valuu c~uy~n tien te thea cac nguyen tac va thuc hanh ke toan thlJ'ang dlJ'O'Cchap nhan a cac nuoc va cacth~ c~e ngoai nvoc Viet Nam. Do do, cac nguyen t~c va thuc hanh ke toan tai Vi$t Nam co th~ kMc voinguyer t~c va thong Ie ke toan t<;licac nU'&c va cac th~ che kMc.
IV. cAc cHiNH SACHKE TOANCHUYEU
1. Ti~n va cac khoan tLPO'ng dLPO'ng ti~n
Tie§n~a cac khoan tlJ'O'ngdU'O'ngtie§nbaa gam tie§nm~t t<;liquy, tien gLPingan hang, tie§ndang chuy~n, tie§ngLPiknong ky h<;inva cac khoan dau tU' ng~n h<;ln(co thai gian dao h<;lnban dau khOng qua ba thang) s~nsang to th~ chuy~n doi thanh tien ma khong g~p btlt ky rui ro trong yeu nao.
2. Cac khoan dAu tLPa. Chu-rlgkhoan kinh doanh
Chling khoan kinh doanh la chLrng khoan do Cong ty n~m giG>cho ml)c aich kinh doanh tlic la mua de banl<;Iidel t<;lO100inhu$n. Chling khoan kinh doanh dU'O'cghi nMn ban aau thea nguyen gia bao gem gia muacong cac chi phi lien quan trl,l'c tiep. Sau ghi nh$n ban dau, chling khoan dlJ'O'cxac ainh theo gia g6c trLl' aidl,l' p~6ng giam gia chling khoan kinh doanh. Dl,l' ph6ng aU'O'cI$p khi gia thi trlJ'ang cua chling khoan kinhdoan~ giam xu6ng thtlp hO'ngia tri ghi so. Sau khi khoan dl,l' ph6ng nay dlJ'O'cI$p, neu gia thj trlJ'ang cuachling khoan kinh doanh nay tang len thi khoan dl,l' ph6ng se dlJ'O'choan nh$p. Khoan dl,l' phOng hoan nh$ptrong iph<;lmvi khong lam gia trj ghi so cua cac chling khoan VlJ'Q'tqua gia trj ghi so khi gia dinh khOng cokhoan dl,l' phOng nao aa dU'O'cghi nh$n.
b. Caet~'andAu tU'nam giCPden ngay dao h{w .Cac ~hoan aau tU'n~m giG>den ngay dao h<;lnla cac khoan ma Ban Die§uhanh Cong ty co y dinh va khanang giL) den nay dao h<;ln.Cac khoan dau tlJ' n~m giG>den ngay dao h<;lnbao gam tien gLPingan hang co kyh<;ln,tirai phieu, co phieu lJ'Udai ma ben phat hanh b~t buoc phai mua l<;Iit<;limot thai diem nhat dinh trongtU'O'n~lai va cac khoan cho vay n~m giG>den ngay dao hc;m.Cac khoan dau tU' nay philn anh theo nguyengia trllr dl,J'phong giam gia cac khoan dau tU'.
c. fJAuLvao cong ty con; cong ty lien daanh, lien ket;Cac ~hoim dau tU'VaGcong ty con, cong ty lien doanh, lien ket dlJ'O'ctrinh bay theo nguyen t~c gia g6c trLl'dicac krOan dl,l' phong giam gia dau tlJ'
d. fJau liP vaa cong q./ von cua dO'nvi khac;Cac ~hoan dau tU' vao cong Cl) v6n chu so hG>ucua cac dO'n vi khac dU'O'cghi nh$n ban dau theo nguyengia baa gam gia mua cong cac chi phi lien quan trl,l'c tiep. Sau ghi nh$n ban dau, cac khoan dau tU' naydU'O'cxac dinh theo gia g6c trLl'di dl,l' phOng giam gia cac khoan dau tU'. Dl,l' phOng giam gia dau tU'dlJ'O'cI$pkhi Cong ty nh$n dau tlJ' bi 10,ngo<;litrLl' khoan 10ma Ban Giam d6c Cong ty da dl,l' doan trlJ'&c khi dau tU'.Dl,l'p~ong dU'O'choan nh$p neu dO'nvi nh$n dau tlJ' sau d6 co mot khoan 100inhu$n can trLl'voi cac khoan 10trU'oq do da dU'O'cdl,l' phong. Khoan dl,J'phong dU'O'cI$p chi dU'O'choan nh$p trong ph<;lmvi khong lam gia trighi s~ cua cac khoan dau tU'VU'Q'tqua gia trj ghi so cua cac khoan dau tlJ' nay khi gia dinh khOng co khoandl,l' p~ong nao da dU'O'cghi nMn. .
Thuyet minh nay la mot bo pMn khOng th~ tach rai va pMi awc aQc cLmg vai bao cao tai chinh 11
CONG TY c6 PHAN DeT £lONG NAM
727 Au Co, phlJ'ang Tan Thanh, quan Tan Phu, TP Ho Chi Minh
Mau B09-DN
.. I ""THUYr::.li MINH BAO CAO TAl CHINHeho narn tai ehinh k~t thuc ngay 31 thanq 12 narn 2017
e. Caegfao d;ch knsc lien quan den dau tlJ' tst ehinh.Cac giao djeh knac lien quan d~n dau tu tal ehinh dll'Q'Cghi nhan theo gia goc tn» di cac khoan dl,l' phonqgiam dia dau tu.
3. cac k~oim phai thu
cac khoan phai thu dll'Q'c trinh bay tren bao cao tai ehinh theo gia tri uoc tinh co th~ thu dll'O'c. Gia tri cua .cac k~aan phai thu dll'Q'c uoc tinh oua tren gia tri ghi so cac khoan pMi thu tn» di cac khoan dl,l' phOngdll'Q'c I~p cho cac khoan phai thu kho doi ll'cYctinh cho phan gia tri b] ton that do qua han thanh toan, khachhang ~h6ng cO kha nang thanh toano
4. Hang t~n kho
Hang Ion kho dll'Q'ctinh theo gia goc tn» di cac khaan dl,l' ph6ng cho hang ton kho.
Gia g9c cLla hang ton kho bao gam tat ca chi phi mua, chi phi ch~ bi~n va cac chi phi kMc d~ mang hangton kh0 d~n dung tr~ng thai va dia di~m hi$n t<;li.
Gia tn Ithuan cO thE§thl,l'Chi$n dll'Q'c la gia ban ll'cYctinh trLr di chi phi ll'cYctinh dE§hoan thilnh cung vai cacchi phi pMt sinh trang qua trinh ti~p thi,ban hang va ph~mphoi san pham.
C6ng tly ap dl,mg phll'O'ng phap ke khai thll'ang xuyen/kiE§mke dinh ky dE§h<;lchtoan hang ton kho.
Gia tn hang ton kho dll'Q'c xac dinh thea phll'O'ng phap binh quan gia quy?m.
Dl,l'phang cho hang ton kho dll'O'c trich I$p theo quy dinh hi$n hanh cho phan gia tri dl,l' ki~n bi ton that doloi thaI' h~ hong, kem pham chat va gia goc cLla hang ton kho cao hO'ngia tri thuan co th~ thl,l'c hi$n dll'Q'ct~i ngiliy ket thuc nien dO.
5. Tal sal cO djnh ho>u'hinh va khau hao tai san cO djnh hO>uhinh
Tai salJlco dinh hliu hinh dll'O'c ghi nh$n theo nguyen gia trLr di hao man lOy k~.
Nguyen gia tai san co dinh hliu hinh baa gam gia mua va nhling chi phi co lien quan trl,l'c ti~p d~n viec dll'atai sanl v~o hO<;ltdong nhll' dl,l' ki~n. Cac chi phi mua sam, nang cap va dlli mai tai san c6 dinh dll'O'cvon hoava chi phi bao tri, sLia chlia dll'Q'c pMn anh vao k~t qua hO<;ltd¢ng kinh doanh trong kyo
Khi tai san dll'Q'cban hay thanh Iy, nguyen gia va gia tri hao man lOy k~ dll'O'c xoa s6 va bat ky cac khoan lai10 nao phat sinh do thanh Iy tai san deu dll'Q'c phfm anh vao k~t qua h09t dong kinh doanh.
Khau ~ao tai san co dinh dll'O'c trich theo phll'O'ng phap khau hao oll'ang thang trong suot thai gian khauhao ll'~c tlnh cLla cac tai san. Thai gian khau hao ll'cYctfnh cLla cac tai san co oinh t9i C6ng ty oll'O'cap dl,mgnhll'sau:
Nh~ xU'&ngv~t kien true 20 namThi(Jtbi van phong 07 - 08 namPhU'O'ngti~n v~n ehuyen 09 namThi(Jtbi van phOng 04 - 05 nam
6. Chi phi tra trU'cYcI .
Chi Phi tra tmcYcbao gom cac chi phi tra trll'cYcngan h9n va dai h<;ln,oll'Q'CthE§hi$n theo gia tri con l<;li.Chiphi tra tmcYc oll'O'c v6n h6a va phan b6 vao k~t qua ho?t oong kinh doanh trong nam tai chinh thea phll'O'ngphap aU'ang thang.
~Cack~an chi phi Ira Imacmanglal Iql Ichklnh,,; Iren 01nam d~qc ph'n loal I. chi phiIra Ir~&cdal han.
Thuyet minh nay 18m¢f b¢ ph~n khOng fh~ fach ra; va phil; oU'Q'C ooc cung vai Mo cao fa; chinb 12
CONG TV C~ PHAN DeT aONG NAM .727 Au Co, phU'ang Tan Thanh, quan Tan Pnu, TP He Chi Minh
Mau B09-0N
J ""THUYl:.f MINH BAO CAO TAl CHINHcho narn ta chinh kM thuc ngay 31 tMng 12 narn 2017
7, cac hoan phai tra va chi phi trich triroc
Cac Jhoan phai tra va chi phi tricn trvoc dU'O'cghi nhan cho s6 tien se phai tra trong tU'O'nglai lien quan demh~ng 1116ava dich Vl,Jda dU'O'cnhan, khong phu thuoc VaGviec Cong ty da nhan dU'O'ch6a don cua nha cungcap hay chua.
cac JhOan chi phi san xuat, kinh doanh trong kY nhU'ng tlurc t~ chua chi tra trong ky nay va cac khoan chiphi tHl,l'cte crura phat sinh nhU'ng duoc tinh truce VaGchi phi san xuat, kinh doanh ky nay d~ dam bao khicac khoan chi tra phat sinh thuc te khong gay dot bien cho chi phi san xuat, kinh doanh dU'O'cghi nhan VaGchi pl trlch tnroc,
8. cac ~~::: :: ;:~~gdU'O'C ghi nhan khi Cong ty c6 mot nghia Vl,Jhien tal phat sinh tLPcac Sl,J'kien da xay rava Cqng ty co kha nang phai thanh toan nghia Vl,lnay. Cac khoan dl,J'phOng dU'O'cxac dinh tren cO'so U'octinh tft nhat v~ cac khoan chi phi can thiet d~ thanh toan nghia Vl,JnO'nay t~i ngay I$p bao cao.
9. Doanh thu
Doan thu ban hang dU'O'cghi nh$n khi dong thai thea man tat ca nam (05) di~u ki$n sau:(a) con?l ty da chuy~n giao ph~n Ian rui ro va IO'i ich g~n Ii~n voi quy~n so ht)u san pham ho~c hang h6a cho
ngU'O'Imua;(b) Cong ty khong con n~m git) quy~n quan Iy hang hOa nhU' ngU'ai so ht)u hang hoa ho~c quyen ki~m soat
hang h6a(c) Doan thu dU'O'cxac dinh tU'O'ngd6i ch~c ch~n;(d) conglty da thu dU'O'c'ho~c se thu dU'O'cIO'iich kinh t~ tLPgiao dich ban hang;(e) Xac inh dU'O'cchi phi lien quan den giao dich ban hang.
Doanh thu cua gi80 dich v~ cung cap dich Vl,JdU'Q'cghi nh$n khi ket qua cua giao dich d6 dU'O'cxac dinh motcach bang tin c$y. TrU'ang hO'pgiao dich ve cung cap dich Vl,Jlien quan den nhieu ky thl doanh thu dU'O'cghinh$n trong ky theo ket qua phan cong vi$c da hoan thanh VaGngay I$p Bang Can d6i ke toan cua ky do. Ketqua 9' a giao dich cung cap dich Vl,JdU'O'cxac dinh khi thea man tat ca b6n (4) dieu ki$n sau:
(a) Doanh thu dU'O'cxac dinh tU'O'ngdoi ch~c ch~n; .
(b) C6 k1a nang thu dU'O'cIO'iich kinh te tLPgiao dich cung cap djch Vl,Jd6;
(c) Mc 1,nh dU'O'cphan cong vi$c da hoan tMnh vao ngay I$p Bang Can doi ke tOEm;
(d) Mc inh QU'O'cchi phi pMt sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich Vl,Jdo.
Lai tien gui dU'O'cghi nh$n tren tren CO' so don tich, dU'O'cxac dinh dl,J'atren cac khoan ti~n gUi, tien cho vay
::,I:r~:::o:~n:au tty dlfqc ghl nh$n khi Cong ty co quY'n nMn lal te, cac khoan qaU tu do
10. Chi ±iC~i p i ~an x~at, ~inh d~anh .~achi,phi ~~ac ~U'Q'cphi nh$n trong b.ao,c~~ ket qua ~Oc;lt.~Qn~.kinh ~oa~.h~hicac k oan chi phi nay lam glam bot 10'1 Ich kmh te trong tU'O'nglal co hen quan den VI~Cglam bO't tal san
___JlO~tng_!1Q' PQaitr~ va chi phi nay phai xac dinhdU'O'c m¢t cach dang tin c$y..
Thuyet minh m~y113mot bo ph(m khOng thi} tach rai va pMi OIJ'Q'Cooc cimg vai bao cao tiJichfnh 13
C6NG TV C~ PHAN DI;T aONG NAM .
727 Au Co, ~hU'cl'ngTan Thanh, quan Tan Phu, TP He Chi Minh
Mau BOS-ON
THUY~+ MINHBAo cAo TAl CHiNHcho narn ta chinh k~t thuc ngay 31 thang 12 narn 2017
Cac Ihi phi dU'Q'cghi nhan trong bao cao ket qua heat dong kinh doanh theo nguyen tac phu hop giuadoanti thu va chi phl.
11. Chi phi di yay
Chi p~f di vay lien quan true ti~p d~n viec mua, d~u tu xay dl,mg hoac san xuat nhung tai san 'can mot thaigian t}fang doi dal d~ hoan thanh dU'a VaGSLYdl,mg ho~c kinh doanh dU'Q'ccong VaGnguyen gia tal san choden kt'li tal san d6 duoc dU'aVaGSLr dunq. Cac khoan thu ohap onat sinh tll viec d~u tU' tam thai cac khoanvay dJrQ'cghi giam nguyen gia tal san c6 lien quan.
T~t c~ cac khoan chi phi lai vay khac phat sinh dU'Q'cghi nh$n VaGket qua hoat dong kinh doanh trong namtai chlnh.
12. .Thu~Thue hu nhap doanh nghi$p dU'Q'ctrlnh bay theo tong gia tr! cua thue thu nh$p doanh phai tra hi$n ti?iva so
:~:ht:a:i:~· I.i phai Ira d""c linh d~a Iren Ihu nhap chiuIhu~ Ircng kY. Thu nhop chiu Ihu'; khac voi I~inhu$~ thu~n dU'Q'ctrlnh bay tren bao cao ket qua hOi?tdong kinh doanh vi thu nh~p chiu thue khong baogam <tackhoan thu nh$p tfnh thu~ hay chi phi dU'Q'ckh~u trll trong cac ky khac (bao gam ca 10mang sang,neu CP)va ngoai ra khong bao gam cac khoan thu nh$p khong chiu thue va chi phf khong dU'Q'ckh~u trll.
Chi p~f thue thu nh$p doanh nghi$p cua Cong ty dU'Q'ctfnh theo thue su~t c6 hi$u h,J'cti?i ngay I$p bang candoi ke toano
Thue thu nMp hoan'li?i dU'Q'ctfnh tren cac khoan chenh I$ch giua gia tr! ghi so va cO'so thue thu nMp cuacac k oan ml,lCtai san ho~c cong nQ'tren bao cao tai chfnh rieng. Thu~ thu nh$p hoan Ii?iphai tra dU'Q'cghinh$n IChOt~t ca cac khoan chenh I$ch t<;lmthai con tai san thue thu nh$p hoan Ii?i chi dU'Q'cghi nh$n khich~c ch~n c6 du lQ'inhu$n tfnh thu~ trong tU'O'nglai d~ kh~u trll cac khoan chenh I$ch t<;lmthai.
Thu~ thu nh~p hoan l<;IidU'Q'cxac d!nh theo thue su~t dl.,J'tfnh se ap dl,lng cho ky tai san dU'Q'cthu hoi hay nQ'phai ,ra dU'Q'cthanh toano Thue thu nh~p hoan Ii?idU'Q'cghi nh$n VaGket qua hOi?tdong kinh doanh va chighi v· 0 von chu so huu khi khoan thu~ c6 lien quan d~n khoan ml,lCghi th~ng VaGvon chu so hCl'u.
Vi$c ~ac d!nh cac IOi?ithu~ thu nh~p doanh nghi$p phai nop va thu~ thu nh$p hoan l<;Iicua Cong ty can CLl'VaG9ac quy d!nh hi$n hanh v~ thu~. Tuy nhien, nhCl'ngquy d!nh nay Ihay dbi theo thai ky va vi$c xac d!nhsau cing thue thu nh$p doanh nghi$p tLlYthuoc VaGket qua kiem Ira cua cO'quan thue c6 th~m quy~n.
Cac 10<;lithue khac dU'Q'cap dl,lng theo cac lu$t thue hi$n hanh t<:JiViet Nam.
13. Sen lien quan
Cac ,en dU'Q'ccoi la lien quan neu mot ben co kha nang kiem soat ho~c co anh hU'ang dang ke doi voi benkia trcpngvi$c ra quyet dinh cac chfnh sach tai chinh va hO<;ltdong.Cac tlen lien quan cua Cong ty nhU'sau:
IBen lien quanTong cong ty co ph~n Phong Phu
Moi quan h$Cong ty mE;)
Thuyet m;nh n y la mot bo pMn khOng tM tach ra; va phil; OU'Q'C OQC cung va; bao cao tai chinh 14
.. CONGTV c~ PHANO~T aONG NAM727 Auco. p oon Tan Thanh, cuan Tan Phu, TP Ho Chi Minh
Mau BOS-ON
THUY~ MINH BAa cAo TAl CHINHcho narn tai chinh k~t thuc ngay 31 thanq 12 narn 2017
••
•Thuy~t minh na /<} mot bo ph~n khOng th~ tach roi va phiJi OU'Q'C (joc cLing voi bao cao tai chinh 15
CONG TV cb PHAN DOT nONG NAM
727 Au cO', J,hLPcyngTa~ Thanh, quan Tan Phu, TP H6 Chi MinhMau BOS-ON
LI ,'",THUYET MINH BAO CAO TAl CHINHeho narn ta ehinh ket thuc ngay 31 tMng 12 narn 2017
/
,V. THONG TIN ao SUNG CHO esc KHOAN Ml,IC TRiNH SAy TRONG SANG CAN £)01 K~ ToAN
DO'nvi tlnh: dong Vi$t Nam
1. Ti~n va cac khoan tIPO'ng dlJ'O'ng ti~nTien rl,atTien d~i ngan hang
Cuoi narn283.969.670
1.513.713.490410.925.956680.598.987
1.091.524.943. 1.797.683.160
2. cac kihoim dau tIP tai ehinh
a. £)au tIP narn gifr d~n ngay dao hanTien dLPie6 kY han 5.000.000.000 5.000.000.000
5.000.000..000 5.000.000.000
CUO! namGia g6e Gia tr! ghi 56
£)~u narnGia goe Gia tr! ghi 56
5.000.000.0005.000.000.000
5.000.000.0005.000.000.000
b. £)au t gop vbn vao don vi khacGong rY GP Xuc tien TM va Dau tLPPhong Phu
Gong y -GPDau tll' PMt tfien Phong PhuT<;lmLPngGOng y TNHH MTV D$t Kim Dong Phll'O'ng
Cuoi narn Dau nam954.810.000 927.000.000954.810.000 927.000.000
Cuoi nam Dau nam
3.922.427.024 7.416.220.0751.722.614.207 1.722.614.207548.607.448 15.512.977.145
6.193.648.679 24.651.811.427
Cuoi nam Dau nam61.589.076.149 50.035.298.41516.688.380.000 13.012.080.000
800.000.00078.277.456.149 63.847.378.415
3. Phal ,hu ngAn han khach hangGong ~yGP Thvonq rnai Dau tu B~: d¢ng san Dll'O'ngTranGong fY GP D$t H6a Khanh - Da NangGong ty GP Det May Gia D!nh - Phong PhuKhae hang khae
5. Hang tbn kho
Nguyen li$u, v$t li$uGong Pl,l, dl,mg el,JHang hoa
Cuoi nam Dau namGia goe Dll phOng Gia g6e Dll phOng--------~---------~-----1.537.53,9.043 1.537.539.04316.327.785 16.327.785
132.572.486 143.204.2421.686.439.314 1.697.071.070
Gia Irj v$t Ill', hang h6a eh6' thanh Iy t<;li31/12/2017 1211.553.866.828 dong.
6. rai san d& dang dai h~nXay d~ng cO' ban d& dang ,
D~ ai~hU nM " - TITM va Sieu thi ElOngNam
Cu6i nam Dau nam
58.493.026.455 54.865.664.72858.493.026.455 54.865.664.728
Thuyet minh nar la m¢t b¢ ph~n khOng th~ tach rai va phai cluQ'ccloc cung v&iMa cao tai chinh 16
CONG TY CO PHAN OeT DONG NAM
727 Au ce: ,hlJ'ongTan Thanh,qU$nTan Phu,TP HeChi Minh
Mau BOS-ON
~I ""THUYcT MINH BAO CAO TAl CHINHeho nam tal chinh ket thuc ngay 31 thanq 12 narn 2017
II •
7. rai s;n cO dlnh ("TSC£)") hiPu hinhI Nha cira, v~t kiin May m6e, thiet bi
truePhlJ'O'ngti~n v~n tal, TSC£) hiPu hinh khac
truy~n d~nT6ng c(jng
Nguye~ gici
s6 dl1 dau namse du ~u6i narn
23.319.142.030
23.319.142.030
6.086.808.500
6.086.808.500
1.707.825.238
1.707.825.238
92.732.727
92.732.727
31.206.508.495
31.206.508.495I •
Gill tr] ~.aomon lOy ke3.029.625.516 1.423.322.208 92.732.727 26.973.783.847se d111au narn 22.428.103.396
- Khilu~aotrang nam 281.863.789 131.309.091 413.172.880
se dl1 yu6i nam 22.709.967.185 3.029.625.516 1.554.631.299 92.732.727 27.386.956.727
Gill tr] con I~i
T9i ngj"YdaunarnTal ng'y cu6inarn
891.038.634 3.057.182.984 284.503.030 4.232.724.648
609.174.845 3.057.182.984 153.193.939 3.819.551.768
Gia t~ con I~i ella may m6e, thiet bi cho thanh Iy tai 31/12/2017 la 3.057.182.984 dong.
Cu6i narn8. Chi phi tra trll'Otc
Chi p~r khac (phi bao hit§mxe 6 to) 17.740.99017.740.990
9. Yay a nQ'thue tar chinhCu6i narn
Gia tr] se e6 kha nangtra no
Dau narnGia tri se eo kha nang
tra noa. Yay ~g~n h~n
Nganlhang C6ng thlJ'O'ngCN12 (\j~D) (i)
Tonglc6ng tyeo phan PhongPhu (Ii)T$p doan d$t may Vi$t Nam
29.500.000.000 29.500.000.000 29.934.396.386 29.934.396.386
75.000.000.000 75.000.000.000 75.000.000.000 75.000.000.000
20.000.000.000 20.000.000.000 20.000.000.000 20.000.000.000124.500.000.000 124.500.000.000 124.934.396.386 124.934.396.386
(i): Kh10anvay thea Hqp aong tin dl.)ng s6 2712016·HfJTDHMINHCT944·DONGNAM ngay 01 thang 6 nam2016'1ml,Jcarch vayae thanh toan tien hang, hC)nmLPccho vay la 30 tyaong, IEiisu{Jt cho vay 7,5%lnam.
(ii): I\'hoim vay: 75 tyaong, trang 06:• Vay 65 ty aong thea Hqp aong vay v6n s6 1020Al2014IHfJ·PPC·DNAM ngay 12 thang 9 nam 2014, ml,lc
aich vayae aau tV' dl,l' an sqi 20.000 cQc, IEiisu{Jt cha vay 10,72%lnam, PhI.)Il.)c hqp aong s6 03 ngay 09thand 07 nam 2017, gia hC)nthai gian tra v6n vay a~n ngay 31 thang 12 nam 2017.- Valy 10 ty aong thea Hqp aong vay v6n s6 39IHfJ·PPC-fJN ngay 31 thang 03 nam 2014, ml.)Cr1ich vayae
than~ loan tien hang, lai suat cha vay 8,5%lnam; PhI.) Il.)chqp aong s6 05 ngay 09 thang 07 nam 2017, giahC)nthai gian tra nq g6c vay a~n ngay 31 ttlang 12 nam 2017 .
.__.__L ..
Thuy~t minh nay la mot bOph~n khOng th~ tach rai va pMi oU'(YC OOC cLing vai Mo cao tai chinh 17
CONG TY cb PHAN DI;T DONG NAM
727 Au Co, ~hU'Cl'n9Tan Thanh, Qu$n Tan Phu, TP He Chi Minh
Mau BOS-DN
THUYEt MINH BAo cso TAl CHINHcho nam ta chlnh k~t thuc ngay 31 thanq 12 narn 2017
c~1rI\
b. Vay dili hanNgan,hang TMCP VN Thuonq 43.560.000.000 43.560.000.000 43.560.000.000Tin - CN ChO't.on (i)
I 43.560.000.000 43.560.000.000 43.560.000.000 43.560.000.000
(i): K~oan vay theo HO'Pd6ng tin dl,mg trung - dai hen s6 PHGL.DN.01181116 ngay 14 tMng 12 nlJm 2016,muc ifch vay de Ky quy dam baa tturc hi~n dl,f an "Khu nM 6' - Trung tam thU'O'ngmei va sieu tn! DongNam'l thai hen vay den ngay 01 thang 9 nem 2019, fai su~t cho vay 6,5%lnam.
43.560.000.000
10. Phai Ira nglJ'cYiban Cu6i nam----__;:~ se co kha nangtra no
£)~u narns6 co kha nang
tra noGia tri Gia tri
cong!ty TNHH £)T SX TMThanln Quang 1.006.699.682Cong ty CP HU'ngPhuCOngty TNHH MTV TOngCong ty 28 711.385.900£)6i t19'ng khac 405.111.757
Phai ra ngU'cYiban la cac ben lien quanT6nglcong ty cOph~n PhongPhu \
1.006.699.682 4.912.443.5168.215.528.855
711.385.900 2.234.684.900405.111.757 896.420.887
217.250.875
4.912.443.5168.215.528.855
2.234.684.900896.420.887
217.250.875
16.476.329.0332.123.197.339 2.123.197.339 16.476.329.033
11. ThU~1va cac khoan phai nQpnha nU'OocThu~ gia tri gia tang _.Thu~ thu nh$p doanh nghi¢pThu~ thu nh$p ca nhanThu~tainguyenThu~ nM d~t, ti~n thue d~tThu~ phai n¢pThu~ phai thu
£)~u nam se phai nop se giam trongtrong nam nam
149.086.712 13.191.299.394 13.216.337.165334.372.810 1.336.848.609 575.870.33032.918.630 355.807.098 360.941.147
144.480 1.131.360 1.189.6808.017.019.553 1.632.982.128 3.381.654.3538.533.542.185 16.518.068.589 17.535.992.675
Cu6i nam
124.048.9411.095.351.089
27.784.58186.160
6.268.347.3287.515.618.099
12. Chi Rhi phai tra• INgan h~nCac khoan khac
Cu6i nam £)~u nam
86.603.362 73.781.63173.781.63186.603.362
Cu6i nam £)~u nam13. Phai kra khaca. Cac khoan phai tra ng~n h~n
. T6ngl cong ty CP Phong. Phu (Lai vay)C6nQ ty CP £)~u tU'Phat tri~n Phong Phu
_ _ Ong peS PM DtlG_ __ u
T$p aoan D¢t May Vi¢t Nam
26.023.174.881
511.111.11126.534.285.992
ThuytJtminh nay fa mol bO phiffJnkhOng th~ tach rai va pMi oU'Q'CoQccling vai bao cao tai chinh
18.162.256.6651.200.000.000500.000.000383.333.334
20.245.589.999
18
CONG TY cb PHAN OeT DONG NAM
727 Au Co, ,hlJang Tan Thanh, quan Tan Phu, TP Ho Chi Minh
Mau BOS-ON-21
.J ""THUYt:T MINH BAO CAO TAl CHINHcho narn taochinh k~t thuc ngay 31 thang 12 narn 2017
'ljl
n~)J
'Fb. cac ~hoan phai tra dai han khac
Nguyen f)lnh Thi 6.727.500.000 6.727.500.0006.727.500.000 6.727.500.000
14. VOn chu sa h(fu
a. Sangld6i chieu bi~n dQng cua vOn chu so h(fuXern phl,J tuc 01 rnnh kern
b. Chi ti~tvOn gop cu> chu sa h<>u
I Nha dAu tU' CuOi narn £)Au narnTV Ie VN£) TV Ie
60,99% 36.817.040.000 60,99%30,18% 18.221.080.000 30,18%
8,83% 5.332.120.000 8,83%100,00% 60.370.240.000 100,00%
VNDT6ng 6ng ty CP Phong PhuCong ty CP Bourbon B~n LlfCf)6i tlJQ'ng khac
36.817.040.00018.221.080.0005.332.120.000
60.370.240.000
c. cac diao dlch v~ vOn v6'i cac cnu sa h(fu va phan phOi c6 toe,Chia~!O'inhuanV6n ieu 1$dang ky cua chu sa hou+V6n gop dflu narn+ v6 gop tang trong narn+ V61 gop giam trong narn+ V61 gop cu6i nam "-cs tlfC, lQ'inhuan da chia
Narn nay Narn trvoc
60.370.240.000 60.370.240.000
60.370.240.000 60.370.240.000
d. ell phieu
se IlJQ'ngc6 phi~u dang ky phat hanhs6 'lJEng c6 phieu da dlJQ'cban ra cong chungCo rhi~U pM thOng
s6 IlJp"ngc6 phieu dlJQ'cmua 19is6 'lJFng c6 phieu dang IlJUh~mhCo 0hi~UpM thong .
MenhlglO cOphl'u I~u himh (VND/c6 phl'u): 10.000 VND/C6 phl'u
e. Cae quy ella doanh nghi~pQuy dau tlJ phat tri~nQuy khac thuQc v6n chu sa hl)u
Cu6i nam f)au nam
6.037.024 6.037.024
6.037.024 6.037.024
6.037.024 6.037.024
Cu6i nam f)au nam5.830.594.249 5.830.594.249626.050.368 626.050.368
VI. TH6~G TIN sO SUNG CHO cAc KHOAN Ml,lC TRiNH sAy TRONG sAo cAo KET QuA HO~T DQNGKINHIDOANH
1. T6ngl doanh thu ban hang va eung d.p dieh vI)Doanh thu ban hang
I lDoan thu cung cap d!ch Vl,J
Nam nay Nam trLPeYc187.994.450.04518.379.750.918
183.761.027.67119.029.595.908
206.374.200.963 202.790.623.579
Thuyet minh nL 18mot bO ph?n khOng tM tach roi va phai ouqc ooc cung voi Mo cao tai chinh 19
CONG TV cf PHAN O~T ElONG NAM
727 Au Ca, rohU'angTan Thanh, quan Tan Phu, TP H6 Chi Minh
Mau B09-0N
""~1.AINAi(
Narn na~ Narn trvoc ~\-4
186.485.283.959 181.164.894.456 ::;:;
186.485.283.959 181.164.894.456
Narn na~ Nam tnroc12.865.612.976 13.006.693.432
27.810.00012.893.422.976 13.006.693.432
Narn na~ Narn truce12.149.112.902 11.980.013.67412.149.112.902 11.980.013.674
Narn na~ Narn trvoc27.272.72727.272.727
Narn na~ Narn truoc
THUYEt MINH BAD CAD TAl CHiNHcho nam til chinh k~t thuc ngay 31 thang 12 nam 2017
2. GiavOn hangbanGia von ella hang h6a da banGia von cua dich VI.,J oa cung cap
3. Doanhthu heat d¢ng tai chinhLai ti~n gti>i,tien cho vayc6 tli'b, lQ'inhuan oU'Q'cchia
I4. Chi phi tal chinh
Lai ti~n vay
5. Thu ~h~PkhacCac khoan khac
6 Chi phi khacCac khoan khac
7. Chi phi banhangva quan IV doanh nghi~pa. cac ~hoanchi phi ban hangphat sinh trong ky
Chi PI' khac
b. Caekhoan chi phi quan IV doanh nghi~p phat sinh trong kYChi phi nhan vien quan IVChi phi ?O dung van phOng
KhaUI:aoThu~, phi va 1$phiChi p ri d!,chVI.,J mua ngoaiChiphfbangtienkhac
c. Cackihoanghi giamchi phi BHva chi phi quan Iy ON
8. Chi phi san xuat kinh doanh theo y~u t6Chi phi nguyen li¢u, v$t li¢u/Hang h6aChi prli nhan congChi prli khau hao tai san c6 dinhChi prli djch VI.,J mua ngoai .Chi Prli khac bang tien
Narn nay Narn truoc
714.221.153 1.188.701.975714.221.153 1.188.701.975
6.210.448.875 8.962.410.54110.994.041 46.140.720
413.172.880 422.757.8541.718.696.715 6.064.040.8002.366.740.287 2.255.612.4894.466.437.927 2.829.132.556
(65.665.117l (635.000.000)15.120.825.608 19.945.094.960
Nam na~ Nam trU'oc186.485.283.959 181.164.894.456
6.210.448.875 8.962.410.541413.172.880 422.757.854
3.084.612.662 3.371.090.1446.126.812.344 8.377.538.396
202.320.330.720 202.298.691.391
Thuyet minh na)f 113mot bo ph~n khOng tM tach rai va phai owc ooc cLing vai bao cao tai chinh 20
l A - ..CONG TY co PH N OE;:T£lONG NAM727 Au Co, JhLYiYngTan Thanh, quan Tan Phu, TP Ho Chi Minh
Mc1u BOS-ON
THUYE MINH BAo cAo TAl CHiNHeho narn tai ehinh k~t thuc ngay 31 thang 12 narn 2017
..,tJtTI1.I~
9~ChiPI i thu~thu nh~pdoanhnghi~phi~nhanh- Chi ~hi thu~ thu nhap doanh nghi$p tinh tren thu nhap chiu thuenarn hl$n hanh
- £lieu ehinh chi phi thue thu nhap ooanh nghi$p cua cac narntrvoc ao chi phi thue thu nh$p hi$n hanh narn nay
- TcSnJchi phi thue thu nbap doanh nghi$p hi$n hanh 1.336.848.609 556.722.389
Cac bL cao thue cua Cong ty se chiu SI,P kiern tra cua co quan thue. Do viec ap dl,mg IU$t va cac quy dinhve thu~ co the duoc hieu theo nhieu each khac nhau khac nhau, so thue dU'O'ctrlnh bay tren cac bao cao taiehinh co the bi thay dcSitheo quyet dinh euoi cung eua cO'quan thue.
10. Uii C1ban tr6n cO phh!"
LO'inhu$n de tinh lai GO' ban tren ccSphieuSo bln1hquan gia quy~n ccSphieu phcSthOngLai cO'ban tren c6 phieu
Narn nay Narn truoc1.336.848.609 556.722.389
Nam nay Nam trU'oc
3.488.604.4356.037.024
578
961.889.5576.037.024
159
VII. QUAN LV RUI RO rAI CHiNH
Cac 10<;lirui ro ma Cong ty phai doi m~t do vi$c SLP dl,mg cac cong Cl,Jtai chinh cua mlnh bao g6m:- Rui ro tin dl,Jng;- Rui rb thanh khoan; va- Rui t thi trU'ang.
Ban Giam d6e co trach nhi$m chung trong vi$c thiet I$p va giam sat khung quan Iy rui ro cua Cong ty. BanGiam ([6c co trach nhi$m xay dl,Pngva giam sat cac chinh sach quan Iy rui ro cua Cong ty.
Cac c+nh sach qUEmIy rui ro cua Cong ty dU'O'cthiet I$p de pMt hi$n va phan tich cac rui ro ma Cong tyg~p p~ai, dU'a ra cac h<;lnmlic va bi$n phap :kiem soat rui ro phu hO'p, va theo doi cac rui ro va tU8n thu theocac h<;lt mLYc.Cac chinh sach va h$ th6ng quan Iy rui ro dU'O'cxem xet thU'ong xuyen de phan anh cac thaydcSive t1ieu ki$n thi trU'ong va cac hO<;ltdong cua Cong ty.
1. Rui ro tin dl,lng
Rui ro tin dl,mg la rui ro 10tai chinh cua Cong ty neu mot khach hang ho~c ben d6i tac cua cong Cl,Jtai chinh___!_hong~Q__li..D9~QU:2'CC?c:nghia Vl,Jthea hO'p66ng, va phat sinh chu yeu tLf cac khaan phai thu khach hangva cc3clkhoan6au tU'VaGchling khoan nO'. .
Thuyetminhnay /13mot bo ph~nkMng th~ tach rai vaphai D(lqCDOC cung vaiMo cao lai chinh 21
CONG TV d6 PHAN O~T £lONG NAM
727 Au ce. ~hU'ang Ta~ Thanh, quan Tan Phu, TP H6 Chi Minh
Mau BOS-ON
THUY~t MINH BAD CAD TAl CHiNHcho narn tali chfnh k~t thuc ngay 31 thang 12 narn 2017
a. Anh hLPiYngctia rtii ro tin dl,mg
T6n9~9ia tri ghi 56 cua cac tal san tal chinh da phat hanh thil hien rnuc rui ro tin dl,mg loi da. MLi'cd(>rui rotin d ng tal da tai ngay bao cao nhu' sau:
Thuyet rninh Cuoi nam £lau nam
Tien 'la cac khoan tU'O'ngdU'O'ngtiem 1.091.524.943 1.797.683.160Cac ~hoan dau tU'narn giCPden ngay dao han 5.000.000.000 5.000.000.000Phai tihu khach hang va cac khoan phai thu khac 128.231.104.828 131.130.782.482
b. tu« ~acac khoan tl.PO'ngdlJ'CYrlgtien
Tien I a cac khoan IU'O'ngdU'O'ngtien cua Cong ty chu y~u dU'O'cgLri tal cac t6 choc tal chinh danh ti~ng.Giarn doc khong nhan th~y co rui ro tin dl,mg Ir~>ngyeu nao ILl>cac khoan lien gLri nay va khong cho r~ng cact6 chlJ'c tai chinh nay c6 thil m~1kha nang Ira nO'va gay t6n th~t cho Cong ty.
c. Cae toan dau til' n~m giCPden ngay dao h{ln
Cac khoan dau IU' n~m giQ>ci~n ngay ciao h<;lnbao gam trai phieu doanh nghieP va lien gLri c6 ky h<;ln.Rui rotin dl,mg cua Cong Iy ILl>cac khoim dau IU' n~m giCPden ngay dao h<;lnchju anh hU'&ng chu yeu b&i d$c diilmcLla t~ng t6 chLi'c pMI hanh cong Cl,J.£loi pho v&i nhQ>ngrui ro nay, Ban Giam doc cua Cong ty phan tich ci(>tin c$~ cLla t6 chLi'cpMI hanh tru&c khi mua cac cong Cl,Jnay. Ban Giam doc danh gia t6 chLi'c phat hanh co56 sach theo d6i tot va tin r~ng rui ro tin dl,mg cua cac cong Cl,Jnay th~p. Cac khoan dau tU' n~m giCPdenngay bao h<;lnla khoan tien gLri co ky h<;lnt<;lingan hang, dU'O'cgiCPchu yeu b&i cac t6 chLi'c danh tieng. Bandieu ~anh khOng nh$\n th~y b~t kY rui ro tin dl,JngtrQng yeu nao tLl>cac khoan dau tU' nay va tin r~ng cac t6chLi'ctai chinh nay khong thil m~t kha nang tra nO'va gay t6n Ih~t cho Cong ty.
d. Pha; thu khach hang va cac khoan pha; thu khac
Rui r~ tin dl,mg cua Cong ty tLl>cac khoan phai thu kMch hang va phai thu kMc chju anh hU'6'ngch~ yeu b6'id$c dillm cua tLl>ngkMch hang. £loi ph6 v&i nhQ>ngrui ro nay, Ban Giam doc cua Cong ty <!a thiet I$p motchinhfsach tin dl,Jngma theo d6 moi khach hang m&i se dU'O'cdanh gia rieng biet ve do tin c$y cLla kha nangtra nOjtru&c khi Cong ty dU'a ra cac dieu khoan va dieu ki$n giao hang va thanh toan chu~n cho khach hangdo. H~n mlic mua hang tra ch$m dU'O'cthiet I$p cho moi khach hang, thil hi$n so dU' phai thu toi da makhond dn pM duy$t b6'i T6ng Giam doc. H<;lnmLi'c nay dU'O'csoat xet khi can. KMch himg khong thongqua xllp h<;lngtin nhiem chi co thll giao djch v&i Cong ty v&i dieu kien tra tien trU'&c.
Phai thu khach hang va cac khoan phai thu kMc chU'a qua h<;lnhay chU'a bj giam gia chu yllu tLl>cac cong tyco ,jchSLrtra nO'dang tin c$y doi v&i Cong ty. Ban £lieu Mnh tin r~ng cac khoan phai thu nay c6 ch~t IU'O'ngtin dl,J19 cao. . .
Billn dong trong ky cLla dl,l' phOng phai thu kh6 d6i nhU' sau:
So d~ dau kyTang dl,J' ph6ng trong kYGiam frong kySo dU'cuoi ky-. --1.--
2. Rui ra thanh khaan
Thuy6t minh n,J la m¢1b¢ pMn khOng 1M tach rai va phiJi oU'Q'C OOC cLing v6:i bao cao lai chinh
Nam nay Nam trU'cYc
(1.128.407.360) (1.763.407.360)
1.128.407.360o
635.000.000(1.128.407.360)
22
CONG TY 96 PHAN D~T gONG NAM
727 Au co, phLJongTan Thanh,quan Tan Phu,TP HoChi MinhMau B09-DN
THUYE:f MINH sAo cAo TAl CHINHcho nam ta chinh k~t thuc ngay 31 thanq 12 nam 2017
Rui rl thanh khoan la rui ro trong d6 Cong ty khong thll thanh toan cho cac nghia VI,! tai chfnh khi d~n han.PhLJdng thuc quan Iy thanh khoan cua Cong ty la dam bao Ci rnuc cao nhat rang Cong ty luon c6 dO khanang thanh khoan d~ thanh toan cac khoan phai tra khi d~n han, trong di~u kien binh thlfong cOng nhutrong dieu kien cang th~ng ve m~t tai chfnh, rna khong lam phat sinh cac rnvc ton that khong th~ chap nhandU'Q'Choac c6 nguy co gay ton hal d~n danh ti~ng cua Cong ty.
Cac khoan no tai chlnh co khoan thanh toan co dinh hose co thll xac dinh dU'Q'cbao g6m lai suflt U'&c tfnhco th60igian dao h<;!ntheo hQ'pd6ng nhU'sau:
T<;!ingay 31 thang 12 nam 2017Trong yang Tren 01 nam Tong c¢ng
01 nam124.500.000.000 43.560.000.000 168.060.000.0002.123.197.339 2.123.197.3391.446.287.269 1.446.287.269
86.603.362 86.603.36226.534.285.992 6.727.500.000 33.261.785.992154.690.373.962 50.287.500.000 204.977.873.962
VayPhai t a ngU'oi banPhai tra ngU'oi lao d¢ngChi P~f phai traCac khoan phai tra kMc
Tren 01 nam Tong c¢ngTrong yang01 nam
Vay 124.934.396.386 43.560.000.000 168.494.396.386Phai tna nglfoi ban 16.476.329.033 16.476.329.033Phai tna ngU'oi lao d¢ng 3.019.744.574 3.019.744.574Chi p~r I?Mi tra 73.781.631 73.781.631Cac kroan pMi tra khac 20.245.589.999 6.727.500.000 26.973.089.999
164.749.841.623 50.287.500.000 215.037.341.623
Ban Jam dOc Gong ty danh gia nii ro thanh khoan cua GOng ty i1 mtYc thOp va Ban Giam dOc Gong ty tintU'&nglr~ng Cong ty co du ngu6n ti~n de dap ling cac nghia VI,J tai chfnh d~n h<;!n.HO'nnQ>a;cac nha d~u tU'xac nH~n se ti~p tl,JCho trQ'tai chfnh nh~m dam bao Cong ty c6 kM nang thanh toano
3. Rui ra thj trU'cYng
Rui ra Ithi trU'ong la rui ra ma nhQ>ngbi~n d¢ng v~ gia thi trU'ong, nhU' ty gia hoi doai, lai suat va gia cll phi~use an~ hU'&ng d~n k~t qua kinh daanh cua ~ong ty ho~c gia tri cua cac cong Cl,!tai chfnh ma Cong ty n~mgiQ>.Ml,lc dfch cua vi$c quan Iy rui ro thi trU'ong la quan Iy va kiem soat cac rui ro thi trU'ong trong gi&i h<;!nc6the ch~p nh~n dU'Q'c,trong khi van toi da hoa lQ'inhu$n thu dU'Q'c.Ban Giam doc nh$n dinh, rui ro v~ thitrU'ong tc;licong ty la rat thcflp. .
VIII. NHO'Nb THONG TIN KHAc
1. ThOng!tin v~ cae ben lien quan-
NhQ>ng9iao dich cM y~u cua Cong ty v&i cac ben lien quan trong nam bao g6m:
23Thuyilt minh nay la mot bo ph~n khOng th~ tach rai va phai oUQ'CoQc cling vai baa cao fai chinh
CONG TV ~ PHAN D~T 96NG NAM
727 Au ce, phU'6'ng Tan Thanh, quan Tan Phu, TP Ho Chi Minh
Mau BOS·ON
.J ""THUYt:T MINH BAO CAO TAl CHINHeho narn ta ehinh k~t thuc ngay 31 tMng 12 narn 2017
TOngbong ty CP Phong Phu
cac I),enlien guan M6i lien h$ Nghi$p vu Nam nay Namtnroc
Cong ty me Mua hang h6aTien lai vay 7.926.583.333
2.297.109.6967.948.299.999
se d Iv&i cac ben lien quan tai ngay eu6i narn:cac b~n lien quan M6i lien h~ se dU' Cu6i narn
TOngeong ty CP Phong Phu Cong ty me Phai tra ngU'CYibanPhai tra ng~n 26.023.174.881han khac (tien laivay)
Vay ng~n han 75.000.000.000
217.250.875
18.162.256.665
75.000.000.000
K~ toan trlPang
W~~l.nPlfUJlJ1fjllflw-n
Thuy~t minh nay fa mot bo ph~n khOng thl: tach roi va phai alJ'Q'caoc cung voi beo cso tai chinh 24
ICONG TY co PHAN pE:T £lONG NAM727Au Co. phLPcYng-nanThanh, qUanTan Phu, TP He Chi Minh
Mau 80S-DN
PHl) Ll)C 01
14. V6n chu sa hilPu
-=~~~ __ ~_V_6_n_d_a_u_t_~_C_h_U T_h_~_ng__d_~_V_6_n__ C_~_'~_;_~_~_:_~_;_~_'~_~_~_UO_'C_V_V~_~~~C~k~~~_.:_a__hfr_U_L_q_j_n~hu~?~n_s_a_u__ ~~ __c_a_ng ·~·,_.~so hOu co ph an trien thuoc chu so thue chua phan '
hOu h6iS6 dU'daunam tru60c 60.370.240.000 3.092.560.000 5.830.594.249 626.050.368 2.286.506.479 72.205.951.096- Uij/(Lo)trang narntruce- Tang/(giam)khac
961.889.557 961.889.557
S6 dU'diunam na
60.370.240.000 3.092.560.000 5.830.594.249 626.050.368 3.248.396.036 73.167.840.653- Tang/(giam)von trang namnay
- UW(Lo)trang narn nay I- Tang/(giam)khac
3.488.604.435 3.488.604.435
S6 dU' cu6inarn nay 60.370.240.000 3.092.560.000 5.830.594.249 626.050.368 6.737.000.471 76.656.445.088
.huyet minh nay /a mGtb¢ ph~n khOngthe tach rai va phai c1U'Q'C c1QC cimg vai beo cao ts! chfnh 25
