~"~(aa~c;; - Vietstock
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] 1 ~"~(aa~c;; 1 I 1 ] I BAo cAo TAl CH(NH I I I I I I ( I l ! CONGTV c6 PHAN XUAT NH~ KHAU K1~N Cho nam tal chinh kllt thuo ngay 31/12/2018 (da dU~c ki~m toan) I aasc.com.vn
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1
~"~(aa~c;;1I1]
IBAo cAo TAl CH(NH
IIIIII(
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CONGTV c6 PHAN XUAT NH~ KHAU K1~NCho nam tal chinh kllt thuo ngay 31/12/2018(da dU~cki~m toan)
I
aasc.com.vn
BAo cAo TAl cHiNH
CONGTV co PHAN XUAT NH~PKHAU KlEN GIANGCho narn Uti ehfnh kat thuc ngay 31/12/2018(da duoc kiElmtoan)
CONG TY co PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac H6ng, P. Vinh Lac, Thanh phi} Rach Gia, Tinh Kien Giang
NOIDUNGTrang
Bao cao cua Ban TOng Giam dOc 02 - 03 ~<);-
Bao cao kiem toan di)c I~p 04 - 05 'IABao cao tai chlnh di! duoc kit\m toan 06 - 39
')~
Bang din d6i k~ toan 06 - 07:~
'"Bao cao k€t quit hoat d(lng kinh doanh 08 #~\Bao cao luu chuyen ti@nt~ 09 /"""
--:,\,Thuyet minh Bao cao tai chinh 10 - 39 C\
\\i\\~(/. "~
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ICONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac H6ng, P. Vinh Lac, Thanh ph6 R~eh Gia, Tinh Kien Giang
I BAo eAo eVA BAN TONGGIAM DOC
IBan Tlmg Giam dile Cong ty cb phAnXuat Nh~p Khau Kien Giang (sau day goi t~t Ia "Cong ty") trinh bay Bao caocua mlnh va Bao cao tai ehinh eho nam tai chinh ktlt thuc ngay 31112/2018.
CONGTY
Cling ty ce phAnxuat nh~p khdu Kien Giang duoc thanh I~ptren CCI sa chuyen Cong ty TNHH M{ltthanh vien xuiltnh~p khduKien Giang thuQeCling ty TNHH M{ltthanh vien - TOngCong ty Luang thuc Mi€nNam thanh Cong ty cephAnIheo QuySt djnh s6 IIIQD-HDTV ngay 16/01/2015 cua H(li d6ng thanh vien Tang Cong ty Luang thuc Mi@nNam v@vi~e tien hanh cOphAnh6a COngty TNHH MOt thanh vien Xu!t nhap khAuKien Giang. Cong ty hoat dOngtheo Giay ehimg nhan dang kY doanh nghiep cong ty c6 phAns6 1700100989 do Sa KtI ho~eh va D§u tu tinh KienGiang clip Ian tM 20 ngay 10 tMng 05 nam 2018.
:;1
Tr~ sa ehfnh eua Cong ty duge d~t t~i: 85-87 L~e H6ng, P. Vinh L~e, Thanh phil R~ehGia, Tinh Kien Giang.
HOI DONG QUA.NTRJ, BAN TONG GIAM DOC vA BAN KIEM soAT,,
Cae IhAnhvien eua H(li dOngQuAntrj trong nam va t\li ngay I~pbao eao nay bao gam:
Gng DoanHuynh Dung CM tiehGng B~ehNgQevan Uy vienGng PharoMinh Trung UyvienBa Duang Thj Thanh Nguy~t UyvienGng Phan Hung Minh Uy vien
Cae thanh vien ella Ban TOngGiam d6e dil dieu hanh Cong ty trong nam va t~ingay I~pbao cao nay bao gam:
Ba Duang Thi Thanh Nguy~t Tbng Giam dile
Ph6 Tbng Giam dile
Tbng Giam d6e
PM Tbng Giam d6e
(Bb nhi~m ngay IlI05/20 18)
(Mien nhi~mngay IlI05/20 18)
(Mi€n nhi~mngay IlI05/20 18)Gng B~ehNgQeVan
Gng Ph~mMinh Trung
Cae thanh vien eua Ban Ki@msoat bao g6m:
Ba Tr§n Thj Mai Trinh
Gng Nguyen Thanh San
Ba Nguyen Thi Phugng
Truaog ban
Thanh vien
Thanh vien
KIEM ToAN VIEN
Cong ty TNHH Hang Ki€m toan AASC dil thlle hien ki@mtoan cae Bao eao tai ehfnh eho Cong ty.
2
eONG TYCO PHAN XUAT NH~P !(HAu KIEN GIANG85·87 Lac Hong, P. Vinh Lac, Thanh phO Rach Gia, Tinh Kien Giang
eONG BO TRAeH NHI¥M CUABANTONG GIAM DOC DOl veil BAo cAo TAl CHiNH
Ban T6ng Giam dbe Cong ty chju trach nhiem v6 viee l~p Baa cao tai ehinh phan anh trung thuc, hop 19 tinh hinh taiehfnh, k€1 qua hoat d()ng kinh doanh va tlnh hlnh hru chuyen li6n I~ cua Cong ty trong nam. Trang qua trlnh l~p Baacao tai ehinh, Ban T6ng Giam dOc Cong ty cam k€1 da tuan thu cac yeu ciiu sau:
Xay dung va duy trl kiem soat nOi bli rna Ban T6ng Giam dbc va Ban quan tr] Cong ty xac dinh la can thiet d€dam hila eho viee l~p vii trinh bay Baa cao tai chfnh kh6ng con sai s6t trong y~u do gian l~n hoac do nhAm li1n;
Lua chon cac ehinh sach k~ toan thfeh hop vii ap dung cac ehlnh sach nay mlil each nh!1 quan;
Dua ra cac dAnh gia va dl,rdoan hgp 19 vii th~ trQng;
Neu ro cae ehuAn ml,re k€ loan duge ap dllng c6 duge tuan thu hay khong, e6 nhilng ap dllng sai l~eh IrQng y~uden mue cAn phai eong b6 vii giit! Ihleh lrong Baa 000 lai ehinh hay khang;
L~p va trinh bay cae Baa eao Uli ehinh tren cCIsa tuan IhiI cae Chuftn ml,reK~ toan, Chi! dli Ki! loan doanh nghi~pVi~1Nam va cae quy djnh phap 19e6 lien quan den vi~e l~p va trinh bay baa cao lai ehlnh;
L~p cae Baa cao lai ehlnh dl,ra Iren cCIsa ho~1 dling kinh doanh lien lIle, Irir WOOg hgp khong Ihii eho rang Congty s~ liep lIle ho~1 dling kinh doanh.
Ban Tang Giam dbe Cong ty dam bilO rimg cae sb ke loan dugc luu gift dii pUn Anh linh hlnh tai ehfnh eiIa Cong ty,v(Yimue d(l trung Ihl,re, hgp 19 I~i bAt eu thai diem nao va dam hila dmg Baa eao lai ehinh tuan 1M cae quy dinh hi~nMnh ciIa Nha nuae. Dang thai e6 traeh nhi~m Irong vi~e baa dam an loan lai san eua Cong ty va Ihl,re hi~n cac bi~nphap Ihieh hgp de ngiln ehi\n, pMI hi~n cae hanh vi gian l~n va cae vi ph~m khae.
Ban Tbng GiAm dbe Cong ty cam ket rling Baa eao tili ehinh da phan Anh trung thl,re va hgp ly linh hinh lai chinh euaCong ty t~i thai diem ngay 31 !hang 12 nam 2018, kill qua ho~1 dling kinh doanh va Ilnh hinh luu ehuy€n li6n I~ ehonam lai ehinh kel thue eung ngay, phil hgp vai ChuAn ml,re k~ loan, Che dli ke loan doanh nghi~p Vi~1Nam va luan 1Mcae quy dinh phap ly e6 lien quan den vi~e l~p va Irlnh bay baa cao tili ehinh.
Cam k~t khat
San T6ng Giam dbe cam k€1 rang Cong ty tuiin 1M Nghi djnh 71/20171ND·CP ngay 06/06/2017 hu&ng d~n vS quan Irjcong ty ap dllng dbi v(Yicong ty d~i ch(mg va Cong ty khong vi ph~m nghia VI' eong bO Ihong lin thea quy djnh I~iThong tu 50 155/20 15ITT·BTC ngay 06/10/2015 eiIa BO Titi ehinh hu&ng dAn eong bb thOng lin tren Thj Iruang chUngkhoan.
Duo·ng Thi Thanh Nguy~1
3
~aasc~;.: s1nm~
LJ
BAo cAo KIEMTOANDQCL~P
so: 240419. IBCTC.HCM
Klnh gO-I: Quy cli a6ng, HOi .:langQuan tr] vii Ban TOngGiam a6eC6ng ty C6 ph1ln Xu§t Nh,p KhAu Kien Giang
Chung toi dii kiSm toan Baa cao tai chlnh kern thea cua Cong ty cs phfutXuAtNh~p Khau Kien Giang duoc I~pngay 24 thang 04 nam 2019, tit trang 06 d~n trang 39, baa g6m: Bang can d6i kt toan tai ngay 31 thang 12 nam2018, Baa cao ket qua hoat d(\ng kinh doanh, Baa cao hru chuyen ti~n t~ cho nam tai chinh ket thuc cung ngay vaBan thuyet minh Baa cao tai chinh,
Ban T6ng Giam dOcCong ty chju trach nhiern ve viec I~pva trinh bay trung thuc va hop Iy Baa cao tai chinh cuaCong ty thea ChuAnrmrc k€ toan, Che d(\ ke toan doanh nghi~pVi~tNam va cac quy djnh phap Iy c6 lien quan d€nvi~c I~pva trlnh bay baa cao tili chlnh va chiu trach nhi~m vSkiolmsoat n(\i b(\ rna Ban Tang Giam aac xac dinh ladn thH!tdoldam bilo cho vi~c I~pva trlnh bay Baa cao tai chlnh khong c6 sai s6t trc;mgy~u do gian I~nho~c nhftmlfin.
Trach nhi~m eu:
21
Trach nhi~m cua Ki~m toan vien
Tmch nhi~m cua chUngtoi la aua ra y kien vSBaa cao tai chinh dlfa tren ket qua cua cu(lc ki6m toanoChung toi diitien hanh kiSm toan thea cac Chuan mlfCkiSm toan Vi~t Nam. Cac chuiln mlfCnay yeu du chUngtoi tuan thuchuAnm\l"Cvii cac quy dinh vS d~o duc nghS nghi~p, I~pke ho~ch va th\l"chi~n cu(\c kiSmtoan dold~t dugc S\l"dambilohgp IyvSvi~c li~uBaa cao tili chlnh cua Cong ty c6 con sai s6t trQngyeu hay khong.
Cong vi~c kiem toan baa g6m th\l"chi~n cac thu Wc nham thu tMp cac bang chUng kiern toan volcac 56 li~u vathuy€tmlnh tren Baa cao tili chlnh. Cac thu Wckiolmtoan dugc Ilfa chQnd\l"8tren xet doan cua kiolmto!mvien, baagllmdanh gia rui TO c6 sai s6t trQngyolutrong Baa cao tai chinh do gian I~nho~c nham liin. Khi th\l"chi~n danh giacac rui ro nay, kiem toan vien dii xem xet kiem soat n(\i b(\ cua Cong ty lien quan d€n vi~c I~pva trlnh bay Baa caotai chinh trung thlfc, hgp Iy nhilm thiet ke cae thu Wc ki€m toan pM hgp vai tinh hlnh thlfc te, tuy nhien khongnham mvc dlch dua ra y kien ve hi~u qua cua ki€m soat n(\i b(\ cua Cong ty. Cong vi~c ki€m toan ciing baa gbmdanh gia tlnh thlch hgp eua cac chlnh saeh ke tmin dugc ap dVngva tlnh hgp Iy cua cae uae tinh ke toan eua BanTOngGiam dOcciing nhu danh gia vi~e trinh bay tbng the Baa cao tai ehlnb.
Chung toi tin lUang rang cae bilng chimg kiolmtoan rna ehimg toi dil thu th~p duge la dilydu va thleh hgp lam co sacho y kien ki€m toan eua chUngtoi.
Y kil!n ella Ki@m toaD vien
Thea y kiSn cua chimg toi, Baa cao tai chinh dii phan anh trung th\l"cva hgp Iy, tren cac khia qnh trQngySu tinhhinh tai chlnh cua Cong ty cb philn XuAtNh~pKhfruKien Giang t~ingay 31 thang 12 nam 2018, cling nhu ket quaho~t d(\ng kinh doanh vii tinh hinh lUllchuy€n tiolnt~ trong nam tai chlnh k,jt tMc cung ngay, pM hgp vai Chuanmlfc ke toan, Che d(\ k,j toan doanh nghi~p Vi~t Nam va cae quy dinh phap Iy e6 lien quan d,jn vi~c I~pva trinhbay Bao bao cao tili chlnh. .
T: (84) 24 3824 1990 I f: (84) 24 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam AmemberofR International
HANG K1EMroAN AASC
4
viln de khac
Bao cao ki~m toan nAyduge phat hanh thay th~ cho Bao cao ki~m loan 56 100319.001IBCTC.HCM ngay 10 thang03 nam 2019 dlnh kern cung Bao cao IAi ehinh nam 2018 cua C6ng ty kY ngay 15/02/2019 (theo C6ng van 56685/CV-XNK ngay 24 thang 04 nam 2019 cua C6ng ty C6 phdn Xu§tNhap Khdu Kien Giang).
Ki@mtoan vien
Tp. H6 ChiMinh, ngay 24 thang 04 ndm 2019Chi nMnh C6ng ty TNHH HAng Ki@mroan AASC
TrAn Trung Hi@uGillychang nh~n dang kY hanh ngh€ ki€m loan
se: 2202-2018-002-1
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CONG TY CO PHAN XUAT NHJ.P KHAu KIEN GIANG85-87 Lac Hong, P. Vinh Lac, Thanh ph6 Rach Gia, Tinh Kien Giang
Bao cao tiii chinhCho nam tal chinh k~t thuc ngay 31112/2018
2 . CHE DO vA CHiNH SACH KE ToAN Ap DVNG T~I CONG TY
2.1 . Ky k~toan, don vi ti~n tf sO-dyng trong k~ toan
Ky ka toan nam cua Cong ty theo nam duong ljch bilt dAutir ngay 01101 va kat thuc vao ngay 31112 hang nam.Dan vj tl~n t~ sir dung trong ghi chep ke toan la d6ng VI~t Nam (VND).
2.2 . ChuAn my'c va Ch~ 40 k~ toan ap dyng
chi a(j ki loan dp dung
Cong ty ap dung Che dl) K€ toan doanh nghiep ban hanh theo Thong nr s6 200/20 I4fIT-BTC ngay 22/1212014 cua BI) Tillchlnh va Thong nr s3 5312016fIT-BTC ngay 21/03/2016 cua BI) Tal chinh v~ vl~c sira d61, b6 sung m9t s6 di~u cua Thongtu s6 200/2014fIT-BTC.
Tuyen b6 vi viec tudn Ihit Chudn mI,CCki loan vel chi al) ki loanCong ty dil ap dvng cac ChuAn mlfC k~ tmin VI~t Nam va cac viin ban hu&og d~n Chuan mlfc do Nha nuac dil ban hanh.Cac Bao cao tal chinh dugc I~p va trlnh bay theo dung mgl quy djnh cua tirng chuan mlfc, thong tu hu&og d~n thlfc hl~nChu§n mlfe va Chii dl) ke toan doanh nghl~p hl~n hlmh dang ap dyng.
2.3 • Co' sa I~p Baa cao tai chinh
Bao cao tal chinh dugc trinh bay theo nguyen tllc gla g6e.
Bao cao tAl chinh cua Cong ty dugc I~p tren ca so t6ng hgp cac nghl~p VI', glao dich phat sinh va dugc ghl s6 ka toan t~1cae dan vj thanh vlen h~ch toan phIl thul)e va t~1Viln phimg Cong ty.
Trong Bao cao tal chlnh cua Cong ty, cae nghl~p V\l glao dich nl)i bQ vAs6 du n9i bl) c6 lien quan dlin tal sin, ngu6n v6nvAcong ng phii thu, pMi tra nQi bQ d1ldugc lo~i trir toan bQ.
2.4 . Cong cy tai chinh
Ghi nh(in ban aduTai sin tal ehinh
Tili sin tal ehinh cua Cong ty bao g6m ti~n vA cac khoan tuang duang tl~n, cac khoin phii thu khach hang va phil thukhac. T~i thol diiim ghi nh~n ban dAu, tal sin tal chinh dugc xac djnh theo gia mualchi phi phat hanh c(lng cac chi phi pMtsinh khac lien quan trlfc tllip dlin vl~c mua, phat hanh tai san tal chinh d6.
Ng phil tni tal chinh
Ng phil tra tal chinh eua Cong ty bao g6m cae khoan vay, cac khoan phal tri nguol ban va phill tra khae, chi phi ph,li tra.T~I thol dltim ghi nMn IAndAu, cac khoan ng phii tra tai chinh dugc xae dinh theo gia phat hitnh cQng cae chi phi phat sinhlien quan trlfc tiap dlin vi~c pMt hOOhng pMi tni tal ehinh d6.
Gia Iri sau ghi nh(in ban ddu
Hi~n t~i chua c6 cae quy djnh cv thti v~ danh gia I~i cong cv tai chinh sau ghi nMn ban dliu.
2.5 . Cae nghl~p vI' b~ng ng09i If
Cac giao djch bfu,g ngo~1 t~ trong nam tal chinh dugc quy ddl ra d6ng VI~t Nam theo tY gill thlfC tii t~1ngay glao djch. Tygla glao djch thlfC t~ nay dugc xac djnh theo nguyen tllc sau:
Khi mua ban ngo~1*IAtY gill dugc quy djnh trong hgp d6ng mua, ban ngo~1 t~ glfra Cong ty va ngan hang thuang m~l;Khl ghl nh~ ng phal thu: la tY gla mua cua ngOOhang thuang m~1nal Cong ty chi dinh khach hang thanh toan I;ll tholdltim glao dich phat sinh;
Khl ghl nh~n ng phill tni: la tY gla ban cua ngan hlmg thuang m~1nal Cong ty dlf kllin glao djch t~1thol dltim glao djchphat sinh.
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CONG TY CO PHAN XUAT NHAp KHAu KIEN GIANG85-87 Lac Hilng,P. Vinh Lac, Thanh pha Rach Gia, Tinh Kien Giang
Bao cao tili chinhCho nam lai ehinh k€1thuc ngay 31112/2018
2.10 •Chi phi xay d\fllg co ban do' dang
Cac lai simtrong qua trlnh xay dung phuc V1,l muc dich san xudt duoc ghi nh~ thea gia gae. Chi phi t~p hop bao gam chiphi eho cac chuyen gia va rtai vci cac tai san du di€u kien, chi phi di vay duoc ghi nh~nphil hop vci ehinh sach k€ loan cuaCong ty. Khdu hao cua nhilng tal san nay, cilng giang nhu cac loai lai san ea dinh khac, so blit dfruduge trieh khi tai san dils~nsang ehomuc dlch sir dung.
2.11 • Thue ho~t dQng
Thue hO~1d¢ng la loai hlnh thuf tal san ea djnh rna phfrnIan rul ro va loi ieh glin 1i8nvoi quy8n sir hUucua tai san thu¢evii ben eho thue. Khoan thanh toan duai hlnh Ihire Ihue ho~t d¢ng duge h~eh loan vao bao eao k€t qua ho~t di)ng kinhdoanh theo phuong phap duang thing d\flltren thiri h~nIhue ho~t rt¢ng.
2.12 . Chi phi Ira Iroro-e
Cae chi phi dil phat sinh lien quan dSn k,jt qua ho~t d¢ng san xudt kinh doanh eua nhi€u kY k~toan duge h~ehloan vao chiphi tnl Imae d~phan be,dAnVOo kSt qua ho~1d¢ng kinh doanh Irong cae kY kStoan sau.
Vi~eUnhva phan b6 chi phi tra tmae dai h~n vao chi phi san xudl kinh doanh tUngkY k~ loan duge can eir vao linh ehil,mire d¢ lUnglo~i chi phi d~ h,raehc;mphuong phap va lieu (hirephan b6 hgp IY.Chi phi Ira tmae duge phan b6 dAnvao chiphi san xudlkinh doanh Iheo phmmg phap duang thing. .
2.13 . O'e kho"n n9' ph"i Ira
Cae khoan ng phai tra duge theo doi Iheo kY h~n phai tra, dbi lugng pMi Ira, lo~i nguyen t~ phai Ira va cae y~u la khaethea nhu du quan Iy cua Cong ty.
2.14 . Cae khoan vay
Cae khoan vay duge theo doi Iheo lUng dai lugng eho vay, lUngkh~uae vay ng va kY h~n phai Ira eua cae khoan vay.Tmang hgp vay, ng b:!ngngo~i I~Ihl IhlIehi~n theo doi chi liSI theo nguyenI~.
2.15 . Chi phi di vay
Chi phi di vay duge ghi nh~ vao chi phi san xudl, kinh doanh Irong nlimkhi phat sinh, trir chi phi di vay lien qUaIltrlIeli€p dSnvi~e dliu lu xay d\lIlg ho~e san xuiit lai san dir dang rtugc linh vao gia Iri eua lai san d6 (dugc van hoa) khi c6 ducae di€u ki~nquy dinh lrong ChuAnmile KS loan Vi~1Nam sa 16"Chi phi di vay". Ngoai ra, d6i vai khoan vay rieng phveV1,l vi~cxiiyd\lIlg lai san ea djnh, bAtd¢ng sim dAulu, lilivay duge van h6a k~ ca khi Ihai gian xay d\lng dU'ai12 lhang.
2.16 . Chi phi phili Ira
Cae khoan phai Ira eho hang h6a dieh V\l dil nh~n duge lir nguai ban ho~edil duge eung dp eho nguai mua lrong kY baocao nhung IhlIe (€ chua chi Ira va cae khoi," phai Ira khac nhu: chi phi lili li€n vay phai Ira, chi phi lili ch~m Ira, chi phixuit hang ban,... duge ghi nh~n vao chi phi silOxuiit,kinh doanh eua ky bao cao.
Vi~eghi nh~n cae khoan chi phi pMi tra vilOchi phi san xmit, kinh doanh trong nam dugc thlIe hi~n theo nguyen I~e philhgp giita doanh thu va chi phi phal sinh Irong nam. Cae khoan chi phi phai Ira so duge qUY~1loan vai sa chi phi IhlIe I€phat sinh. sa ehenh I~ehgiita s6 Irich Imae va chi phi (hlIe ISdugc hoan nh~p.
2.17 . Cae kho"n dy' pMng phili Ira
Cac khoan dIIph/lOgpMi Ira chi duge ghi nh~n khi Ihoa milneac di€uki~nsau:Cong ty e6 nghia vv ng hi~n t~i (nghia V1,l philp Iyho~enghia V1,l lien doi) do k;\lqua lir m¢1SIIki~ndil xoy ra;
- SIIgiam suI v8 nhUngIgi ich kinh tS e6 Ih'; xay ra dfu,d€n vi~eyeu cliuphai Ihanh loan nghia V1,l ng;- Dua ra duge m¢1uae linh dang lin e~yv€ gia Irj eua nghia V1,l ng d6.
Gi,; trj duge ghi nh~ eua m¢1khoim dIIph/lOgphai Ira la gia Iri duge uae Unhhgp Iy nhil v8 khoan li€n so phai chi dSIhanh loan nghia V1,l ng hi~n I~i I~ingay k~1thue nam lai ehinh.
Chi nhitng khoan chi phi lien quan d~n khoan dII phOngphai Ira dil I~pban dau mai duge bil dip bAngkhoan dII phongphai Ira d6.
D\! phOngphai Ira dugc ghi nh~n vilOchi phi san xU§1kinh doanh eua kY kii toanoKhoan ehenh I~ehgilta sa dII pMng phaiIra dill~p I:J nam tai chinh truae chua sir dvng h;\l Ian hon s6 dII phong phai Ira I~pa nam bao cao dugc hoan nh~p ghigiam chi phi san xu§t, kinh doanh trong nam.
13
CONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac H6ng, P. Vinh Lac, Thanh ph6 Rach Gia, Tinh Kien Giang
Bao eao tai chinhCho nam tai chinh k~t thuc ngay 31112/2018
2.18 . van chi! SO' hii1l
V6n dau nr cua chu so hll1l dugc ghi nhim theo s6 vdn thuc gop cua chu so hiiu.
Lei nhuim sau thu~ chua phan phdi phan anh k~t qua kinh doanh (lai, 16) sau thu~ thu nh~p doanh nghisp va tinh hinh phanchia lei nhu~n ho~c xu Iy 16 cua Cong ty. Truong hop tra c6 tLIC,loi nhuan cho chi! so hll1l qua rmrc s6 loi nhuan sau thu8chua phau ph6i dircc ghi nhim nhu tnrong hop giam v6n gop. Loi nhuan sau thu~ chua phan ph6i co th€ duoc chia cho cacnha dilu nr dira tren t.Y I~ gop v6n sau khi dugc Dai h(li d6ng c6 dong phe duy~t va sau khi da trich I~p cac quy theo Di~u I~Cong ty va cac quy dinh cua pMp lu~t Vi~t Nam.
Cong ty trlch I~p cac quy sau tiI Igi nhu~n thuiin sau thu~ thu nh~p doanh nghi~p cua Cong ty theo dtl nghi cua H(li d6ngquim tri va dugc cac cAdong phe duy~t ~i D?i h(li dbng c6 dong thuiYngnien:- Quy dau tu phAt triSn: Quy nay dugc trich I~p nhk ph~c ~ vi~c mo r(lng ho?t d(lng ho~c dilu IU chiSu sau cua Cong !y.
Quy khen thuOng, ph"c Igi va Quy khen thuiYng Ban di~u himh: Quy nay dugc trich I~p dS khen thuiYng, khuy~n khlchv~t chat, dem I~i Igi lch chung va nang cao ph"c Igi cho cong nhan vien va dugc trinh bay nhu m(lt khoan phili tra trenBimg din d6i k~ toano
cA t(Tcphai tra cho cac cf, dong dugc ghi nh~n la khoim phai tra tren Bang Can d6i k~ toan cua Cong ty sau khi co thongbao chia cA tLICcua H(>i dang Quin tri Cong ty va thong bao ngay ch6t quy~n nhim c6 tLICcua Trung tam Luu ky ch(rugkhoan Vi~t Nam.
2.19. Doanh thu
Doanh thu ban himg
Doanh thu ban hang dugc ghi nh~n khi d6ng thai thoa man cac ditlu ki~n sau:Phiin liYnrui ro va Igi ich giin liSn voi quy~n so hiiu san pham ho~c hang hoa dii dugc chuySn giao cho nguoi mua;Cong ty khong con nk gifr quySn quan Iy himg hoa nhu nguai so hll1l hang hoa ho~c quytln kiSm soat hang bOa;Doanh thu dugc xac dinh lUang dBi chic chAn;Cong ty dil thu dugc ho~c se thu dugc Igi leh kinh t~ tir giao dich ban hang;Xac dinh dugc chi phi lien quan d~n giao dich ban hang.
Doanh thu cung cdp dich Vl'
Doanh thu cung cAp dich ~ dugc ghi nhim khi d6ng thOi thoa man cac ditlu ki~n sau:Doanh thu dugc xac dinh tuang d6i chilc chiln;
Co kha nimg thu dugc Igi ich kinh t~ tir giao dich cung dp dich ~ do;Xac dinh dugc philn cong vi~c dii hoan thimh vao ngay I~p Bing can d6i k~ toan;
Xac dinh dugc chi phi pMt sinh cho giao dich va chi phi d~ hoan thitnh giao dich cung dp dich ~ do.
Philn cong vi~c cung cap dich ~ dii hoim thanh dugc xac dinh theo phuang phap danh gia cong vi~c hoan thanh.
Doanh thu hot;lti1(jng titi chfnh
Doanh thu phat sinh tir titln liii, ti8n ban quytln, c6 t(rc, Igi nhu~n dugc chia va cac khoan doanh thu ho~t d(lng tai chinhkhac dugc ghi nhim khi thoa man d6ng thoi hai (2) diSu ki~n sau:
Co kha nang thu dugc Igi ich kinh t€ tir giao dich do;- Doanh thu dugc xac dinh lUang dBi chlic chiln.
2.20 . Cae kho"n giam tro' doanh thu
Cac khoan giam tm doanh thu ban hang, cung cdp dich ~ pMt sinh trong nam gbm: Giam gia hang ban.
Cac khoan giam gia hang ban phat sinh cimg ky tieu th~ san pham, hang hoa dich v~ dugc di8u chinh giam doanh thu cuakY phat sinh. TruiYng hqp san phdm, himg hoa, dich ~ da tieu th~ tir cac kY truoc, d~n kY sau mai phat sinh cac khoangiam tr(r doanh thu thi dugc ghi giam doanh thu theo nguyen tile: n€u phat sinh wac thai diSm pMt hanh Bao cao taichinh thi ghi giam doanh thu tren Bao cao tai chinh cua kY I~p bao cao (kY truac), va n~u pMt sinh sau thoi diSm pMt hanhBao cao tai chinh thi ghi giam doanh thu cua kY pMt sinh (kY saul.
14
------------------ -. -
CONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hcng, P. Vinh Lac, Thanh ph5 Rach Gia, Tinh Kien Giang
Bao cao titi chinhCho nam tal ehinh kSt thuc ngay 31/12/2018
2.21 • Gia van hllng ban
Gia v5n hang ban trong ni!m dugc ghl nhan phu hQ'Pvci doanh thu phat sinh trong nam va dam bao tuan thi! n~uyen ticth:jn trong, Cac tnrong hQ'Phao hilt v~t tu hang h6a vuot dinh rmrc, chi phi virot djnh mirc binh thuong, hang ton kho b]mdt mat sau khi dil tfir c:tiphAr. trach nhiem cua t~p thS, ca nhan c61ien quan.... dugc ghi nh~n diiy dli, kip thai vao gia v5nhang ban trong nam,
2.22 • Chi phi tlli chlnh
Cac khoan chi phi duoc ghi nh:jn vao chi phi tai chinh g6m:- Chi phi di vay v6n;- Khoan I~ phat sinh khi ban ngoai t~, 16 tY gia h6i doai.;
Cac khoan tren duoc ghi nh:jn theo tang 56 phat sinh trong nam, khong bu trir vai doanh thu heat d\ing tai chinh.
2.23 • Thu@ thu nh~p doanh nghifp
a) Chi phi thu~ TNDN hi~n hanh
Chi phi thu~ TNDN hi~n hanh dugc xac dinh tren co 56 thu nh~p chiu thu~ trong nam va thu@suilt thu~ TNDN trong namtai chinh hl~n hanh. =b) Thu~ suAt thu~ TNDN ni!m hi~n hanh
Cong ty hi~n dang ap dllng mirc thu~ suAt thuS TNDN la 20% cho ni!m ti,i chinh k~t thuc ngay 31/12/2018.
2.24 • Thu@ thu nhip doanh nghifp
Liii co ban tren ea phi~u c:tugc tinh bing each chia Igi nhu:jn ho~c 16 sau thu~ phan ba cho ca dong sa hUn ca phi~u phathong clia Cong ty (sau khi c:t1ldi~u chinh cho vi~c trich I~p Quy Khen thuang, phUc Igi va Quy khen thuang Ban diSuhanh) eho 56 lugng binh quan gia quy~n clia 56 ca phl~u phe. thong dang lUll hanh trong nam.
2.25 • Cae ben lien quan
Cae ben c:tugccolla lien quan nSu ben d6 c6 kha nang kl~m soat ho~e c6 imh huang dang k8 dbl val ben kla trong vl~c raquySt dinh v6 cac chinh sach titl ehlnh va ho?t d(\ng. Cac ben lien quan cua Cong ty bao g6m:
Cac doanh nghi~p tr\l'c tl~p hay glan tl~p qua m(\t ho~c nhiSu trung glan c6 quySn kl~m soat Cong ty ho~c chiu s\l' kl~msoat elia Cong ty, ho~c clmg chung s\l' ki~m soat val Cong ty, bao g6m ca eong ty m~, cong ty con va cong ty lien k~t;
Cac ca nhan tr\l'c thlp ho~c gian tl~p nfun quy6n bi~u quy~t cua Cong ty rna c6 anh huang dang kS d61 val Cong ty,nhling nhan S\l'quitn Iy chli ch5t clia Cong ty, nhling thanh vien m~t thl~t trong gia dinh elia eac eli nMn nay;
Cac doanh nghi~p do eac ea nhan neu tren n~m tf\l'c tl~p ho~c glan tl~p philo quan trQng quy~n bl~u quy~t ho~c e6 itnhhuang dang k6 tal cac doanh nghl~p nay.
Trong vl~c xem x"t tieng m61 quan h~ clia cac ben lien quan d~ phllC VII eho vl~e I~p va trinh bay Bao eao tal ehinh, Congty ehu y tal bitn chAt elia m61 quan h~ han la hinh thire phap Iy clia cac quan h~ d6.
2.26 • Thong tin bi) phin
M(\t b(\ ph~n la mQt du philn c6 th~ xac dinh rieng bl~t elia Cong ty tham gla vao vl~c cung dp cac sitn ph§m ho~e dieh VIIlien quan (b¢ ph~n ehla theo ho?t d(\ng kinh doanh), ho~c eung cap san ph§m ho~c dieh VII trong m(\t moi truemg kinh t~ ellthS (bQ ph~n duge chla thea khu V\l'Cdia IY).M6i b(\ ph~n nay chiu rtil ro va thu dugc Igi ieh khae bl~t so vai cae b(\ ph~nkhae.
Thong tin b¢ ph:jn dugc I~p va trinh bay phil hQ'P val chinh sach k~ toan ap dllng eho vi~c I~p va trinh bay bao cao talehinh elia Cong ty nhfun mllc dieh d~ glup ngual sir dllng bao cao tal chinh hlSu ro va danh gla dugc tinh hinh ho?t d(lngeua Cong ty m(lt caeh toim di~n.
15
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CONG TY CO PHAN XUAT NH~P KHAu K1EN G[ANG
85-87 Lac H6ng, P. Vinh Lac, Thimh ph6 Rach Gia, Tinh Kien Giang
- - - -- \,1
Bao eao tili chinh
- -[3 • cAc KHOANVAY
Cho nlim tai chinh k~t thuc ngay 31112/2018
a) Vayngiln hanVayng6nhpn
Ng§n hang TMCP Ngoai thtrong Vi~tNam _CN Kien Giang (I)
- Ngan hang TMCP Dliu Ttr va Phat tri~n Viet Nam _Chi nhanhPhu Qu6c (2) •
- Ngan hang TMCP Tien Phong - CN Thanh ph6 H6 Chi Minh (3)
Ngan hang BNP Paribas Thanh ph6 H6 Chi Minh (4)
- Ngan hang TMCP D~i chung Vi~t Nam - Chi nhanh Clin Tho
Ngan Hang TMCP Vi~tNam Thjnh VUQ11g(VPBank)'
Ngiin hang TMcr XuAtNh~p khAuVi~t Nam _Chi nhanh SiJiGon (5)
- Ngiin hang TMCP PhM trien Thanh ph6 H6 Chi Minh (6)
Vay doi h{ln din iz{lnIra
- Ngiin hang TMCP Cong thuang Vi~(Nam _CN Klen GiangNgiin hang TMCP Dliu nr va PMt trien Viet Nam - Chi nhanhPM Quae (7) .
b) Yaydai hgn
Ngan hang TMep Cong thuang Vi~t Nam _CN Kien GiangNgiin hang TMCP Diu tu va PhM tri~n Viet Nam - Chi nhanhPhuQu& (7) •
Khoan ng d~n h~n tra trong vong 12 thang
Khoan ng d~n h~n Ira sau 12 thang
0110112018 31112/2018Trong namS6 co kha nang
tra noGia tri S6 co kha nang
Tang Giam Gi. tritra nq
VND VND VND VND VND VND
657.348.067.300 657.348.067.300 2.819.660.077.651 2.896.720.842.861 580.287.302.090 580.287.302.09077.439.494.000 77.439.494.000 768.963.155.240 736.823.656.600 109.578.992.640 109.578.992.640
332.610.660.800 332.610.660.800 1.032.044.847.635 1.082.092.513.485 282.562.994.950 282.562.994.950
142.926.240.000 142.926.240.000 317.891.807.000 446.691.167.000 14.126.880.000 14.126.880.00062.571.960.000 62.571.960.000 174.461.386.396 150.988.521.896 86.044.824.500 86.044.824.500
41.799.712.500 41.799.712.500 54.093.859.000 95.893.571.500
5.134.800.000 5.134.800.000
237.896.279.000 211.950.229.000 25.946.050.000 25.946.050.000
229.173.943.380 167.146.383.380 62.027.560.000 62.027.560.0004.135.597.000 4.135.597.000 4.320.000.000 4.295.597.000 4.160.000.000 4.160.000.0001.735.597.000 1.735.597.000 1.735.597.0002.400.000.000 2.400.000.000 4.320.000.000 2.560.000.000 4.160.000.000 4.160.000.000
661.483.664.300 661-483.664.300 2.823.980.077.651 2.901.016.439_861 584.447.302.090 584.447.302.090
1.735.597.000 1.735.597.000 1.735.597.0006.384.378.082 6.384.378.082 5.222.299.500 3.000.000.000 8.606.677.582 8.606.677.582
8.119.975.082 8.119.975.082 5.222.299.500 4.735.597.000 8.606.677.582 8.606.677.582
(4.135.597.000) (4.135.597.000) (4.320.000.000) (4.295.597.000) (4.160.000.000) (4.160.000.000)
3.984.378.082 3.984.378.082 4.446.677.582 4.446.677.582
21
]
ICONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac H6ng, P. Vinh Lac, Thanh phd Rach Ghi, Tinh Kien Giang
Bao cao tiJi chinhCho nam tai chinh kilt thuc ngay 31112/2018
( ThOng tin chi ti~t lien quan d~n cac kho3n vay ngiln han:
(I) HQ"pd6ng eho vay thee han mire s6 0047/18/0361/RG/GAO ngay 17/12/2018 tai Ngan hang TMCP Ngoai ThtrcngVi~t Nam - Chi nhanh Kien Giang g6m s6 du no vay cua cac HQ"Pd6ng tin dung sau:
(1.1) HQ"P d6ng tin dung s6 0064/17/0341/RG/XD ngay 28/1212017 va HQ"P dang sira d6i b6 sung s6 01-0064/17/0341IRG/XD ngay 16/05/2018, vCricac .di8u khoan ehi tHlt sau:Han rmrc tin dung: 50.000.000.000 VND;MVe dlch vay: B6 sung v6n luu d(ing, thanh toan cac ehi phi hQ"PIy, hQ"PI~ va hQ"Pphap co lien quan phuc vu ehohoat d(ing kinh doanh xang dAu;Thei han eho vay: 3 thang k~ tll ngay giai ngan kh€ uoc nh~n no;Lili suAteho vay: Theo tung gidy nhan no;Cac hlnh thirc bao dam ti~n vay:
+ May moe thiit bi, day ehuyJn san sudt tr;tiXN eM Min IU"O"ngth1!e XK Vinh Thtmg theo H(J"pd6ng bao dam s603120141K/GIMEX IcY ngay 19108120/4 IcY giifa Khaeh hang va Ngiin hang.
+ Tai san gdn uJn vai ddt t(,liAp Vinh Tiin, Xii Vinh Thdng, Huy~n Go Quao, tinh Kien Giang (XN CELT XK VinhThdng) thea HIJ"Pd6ng tM cluip tai san gdn liJn vai ddt s6 01120171HDTC-XNK ngtly 1911212017.
+ rai san cam kit b6 sung: QuyJn su dlJng ddt va va tai san gdn iiJn vai ddt tr;tiL6 C2-85-86-87 L(Ie H6ng (kllU Ldnbiin), P. Vinh L(,Ie, TP R(,IehGia, Kien Giang (Trll sa lam vifC).
- Dll ng g6e t?i tho-i di@meu6i nam la 29.187.727.210 VND.
(1.2) HQ"Pd6ng eho vay thee h?n mue s6 0065117/0361/RG/GAO ngay 28/07/2017, vCrieae di8u khoan ehi tith sau:H?n mue tin d~ng: 150.000.000.000 VND;
Mve dieh vay: B6 sung v6n luu d(ing, thanh toin eae ehi phi hQ"PIy, hqp I~ va hgp phap e6 lien quan ph~e ~ ehoho?t d(ing san xudt kinh doanh g?O eae lo?i;Tho-i h?R eho vay: 3 thang k8 tlr ngay giai ngan khllllCre nhan ng;Lili suAteho vay: Theo tilng gidy nh~n ng;Cae hinh thue bao dam tio~nvay:
+ May moe thi€t bi, day ehuyJn san sudt t(Ii XN chi biin IU"O"ngth1!CXK Vinh Thdng thea H(J"pd6ng baa dcim s603120141K/GIMEX IcY ngtly 1910812014 IcY giifa Khtieh hang va Ngiin hang.
+ rai san gdn iiJn vai ddtt(Ii Ap Vinh Tiin, Xii Vinh Thdng, Huy~n Gd Quao, tinh Kien Giang (XN CELT XK VinhThdng) theo HIJ"Pd6ng tM ehdp tai scm gdn liJn vai ddt s6 01l20J7IHDTC-XNK ngay 1911212017.
+ Tai san cam kit b6 sung: QuyJn su dlJng ddt va va tai san gdn uJn vai ddt t(li L6 C2-85-86-87 Lr;teH6ng (kim Ldnbiin), P. Vinh L(le, TP R(,IehGia, Kien Giang (TrlJ sa lam vi~e).
- DLIng g6e (?i thai di8m eu6i nam la 58.128.810.250 VND va 216.000 USD tLIongdllong 5.020.920.000 VND.
(1.3) Hqp d6ng eho vay theo h?n mue s6 0043/18/0361/RG ngay 05/12/2018, vCricae diSu khoan chi tiilt sau:H?n mire tin dVng: 11.760.000.000 VND;
Mve dieh vay: Be. sung v6n ILIUd(ing, thanh toan eae chi phi hgp Iy, hqp t~vil hQ"Pphap e6 lien quan phve ~ ehoho?t d(ing kinh doanh xang d'\u; .Thai h?n eho vay: 3 thang k8 tll ngay giai ngan khllLICrenh~n ng;Lai sudt eho vay: Theo tUng gidy nh~n ng;Cae hinh thue bao dam ti~n vay:
+ May moe thi€t bi, day ehuyJn san sudt t(Ii XN chi biin hr(1ng th1!CXK Vinh Thdng thea H(J"pd6ng bao dam s60312014IK/GIMEX icy ngtly 19108120/4 icy giifa Khaeh hang va Ngiin hang.
+ Tai san gdn IiJn vai ddttr;ti Ap Vinh Tiin, Xii Vinh Thdng, Huy?n Go Quao, tinh Kien Giang (XN CELT XK VinhThdng) theo H(fJJd6ng tM ehdp tai san gdn IiJn vai ddt s60112017IHDTC-XNK ngay 1911212017.
+ Tai san cam kit b6 sung: QuyJn su dlJng ddt va va tai san gdn iiJn vai ddt t(Ii L6 C2-85-86-87 Lge H6ng (khu Ldnbiin), P. Vinh L(Ie, TP R(,IehGia, Kien Giang (Tr¥ sa lam vi~e).
- DIl ng g6e t~i thai dillm eu6i nam la 11.617.935.180 VND.
22
ICONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hang, P. Vinh Lac, Thanh phii Rach Gia, Tinh Kien Giang
Bao cao tai chinhCho nam tai chinh k~t thuc ngay 31112/2018
I
(1.4) HQ1ldang cho yay thea han mire sd 0046/18103611RG/GAO ngay 17/12/2018, voi cac di~u khoan chi ti~t sau:H~ rmrc tin dung: 60.000.000.000 VND;Muc dieh yay: B6 sung viin luu d(lng va thanh toan cac chi phi hQ1lly hQ1lI~ va hop phap lien quan phuc VVcho hoatd(lng san xuAt kinh doanh xang dliu;Thai han cho yay: den hilt ngay 15103/2019;Lai suAtcho yay: Theo timg giily nh~n nc;Cac hinh thirc bao dam ti~n yay:
+ May moe thilt bi, day chuyJn san sudt tai XN chi biin /U'O'I1gthuc XK Vinh Thang thea Hop d6ng baa dam s60312014IK1GIMEX kY ngay 19108120/4 kY giiia Khacb himg va Ngdn hang.
+ Tai san gdn Ii€n vat ddt tai rip Vinh Tien, Xii Vinh Thang, Huy~n Go Quao, tinh Kien Giang (XN CBLT XK VtnhThclng) thea Hap d6ng thi ehtlp tai san gcln IiJn vai ddt s6 0112017IHDTC-XNK ngay 191/212017.
+ Tai san cam kit b6 sung: QuyJn sli' d~ng ddt va va tai san gcln IiJn vai ddtt{li L6 C2-85-86-87 L{le H6ng (khu Ldnbiin), P. Vinh Llile, TP R{leh Gid, Kien Giang (T'1i sa Jam vi¢e).Du nQ'giic t~i thai di8m cuiii nam la 5.623.600.000 VND.
(2) HQ1ld6ng cho yay sii 02/2018/67950 I/H£)TD ngay 19/06/20 18 t~i Ngan hang TMCP £)liu tu va Phat tri8n Vi~t Nam _Chi nhanh H6 Chi Minh, vai cac di~u khoim chi tiilt sau:H~ muc tinh dVng: 400.000.000.000 VND;
Mvc dich yay: B6 sung viin lUll d(lng, bao lanh, ma LlC chi~t khdu b(l chUng tic xudt khliu thea giliy chUng nh~n dangkY kinh doanh va dang kY thuil Doanh ngi~p sii: 1700100989 do Sa K~Ha~ch va £)liu tu Tinh Kien Giang dp llindliu ngay 0711112005, dang kY thay dbi llin thu20 ngay 10/05/2018;Thai h~n cho yay: den hilt ngay 15105/2019;Lai suAtcho yay: Theo tUng giiiy nh~n nQ';
Cac hinh thUc bao dam ti~n yay: Thll chAp tai san gam 16 quy~n su dVng dilt va quy~n sa hfro cong trinh, 10 chi~c xe,5 tau, may m6c thillt bi t~i Xi nghi~p KDXD An Binh, Xi nghi~p Ca Cam Him Chong, Xi nghi~p CBLT Xulit khliuAn Hoa, Xl nghi~p CBLT Xulit khliu Th~nh Hung, Xi nghi~p CBLT XuAt kh.iu Tan Phil va hang hoa b6 sung trongqua trinh san xu!t kinh doanh;
Du nQ'gtic t~i thai di8m cutii nam la 282.562.994.950 VND.
(3) HQ1ldang tin dvng s6 18/2018/HDTDITTKHDNLMNI/OI ngay 18106/2018 t~i Ngan hang TMCP Tien Phong- Chinhanh Thanh ph6 Ha Chi Minh, vai cac di~u khaan chi ti~t sau:H~n muc tinh dVng: 250.000.000.000 VND ha~c USD tuong duong;Mvc dich yay: B6 sung vtin lUll d(lng kinh doanh ha~c thu mua t~ trit lila, g~a,tdm cac la~i;ThOi h~n cha yay: Theo tUng kh~ uac nh~n nQ'nhung ttii da khong qua 6 thang;Lai sudt cha yay: Theo tUng giliy nh~ nQ';
Cae hinh thuc bao ditm ti~n yay: Quy~n doi nQ'trang tuang lail dang hinh thanh ho~c da hinh thanh tu citc hQ'pdbngxulit khliu dUQ'Cthe chlip ~i Ngan hang TMCP Tien Phong-Chi nhanh Thanh phd Hb Chi Minh; Hang tbn kha Iw1nchuy8n thu(lc sa hito cua Cong ty; Tai san hinh thanh ho~c da hinh thanh tai san thuQCsa hitu cua cong ty;Du nl' gtic t~i thai di8m cutii nam la 608.000 USD tuong duong 14.126.880.000 VND.
(4) Van bim tin dVng s6 BNPPHCM-SYN-OO 1-17-ST ngay 12/06/2017 vai Ngan hang BNP Paribas _ Chi nhanh Thanhphti Hb Chi Minh, vai cac di~u khoim chi ti~t sau:H~n muc tinh dVng: 100.000.000.000 VND;Mvc dich yay: Tili trQ'vtin lUll d(lng;ThOi h~n cha vay: £)~n ngay 12/06/2019;Liii sUdtcha yay: Theo tUng giAy nh~n nQ';
Cac hinh thu'c bao dam ti~n yay: Bao lanh cua T6ng Cong ty Luong th\Ic Mi~n Nam - Cong ty C6 ph!;n (VinaFood 2)vai gia tri baa Iilnh laIOO.OOO.OOO.OOOVND;Du nQ'gtie t~i thai di8m cutii nam la 86.044.824.500 VND.
II
23
II
CONGTY co PHANXUATNH~P KHAu KIEN GIANG85-87 Lac Hling, P. Vinh Lac, ThOOhpha Rach Gia, Tinh Kien Giang
Bao cao tai chlnhCho nam tai ehinh kilt thuc ngay 31112/2018
I
(5) Hop dAngtin dung sb 1401-LAV-18-0045190 ngay 3011112018tai Ngan hang TMCP Xudt Nh~p khdu Vi~t NamChi nhanh Sai Gon, vai cac di6u khoan ehi ti,jt sau:Han mire tinh dung: 130.000.000.000 VND ho~engoai t~nrong dirong;Muc dieh yay: b6 sung van san xufrtkinh doanh;Thoi han eho yay: D,jn ngay 30/06/2019;Liii sUdteho yay: Theo timg giAynh~n no;Cac hinh thirc bao dam ti€n yay:
+ Cong trinh xdy dung tren adt (Kho luang thuc San Thudn} toa lac tat thisas6 77, ta ban a6 s6 3, dp VamRiing, xiiSan Kien, huy~nHan Ddt, tinh Kien Giang do Cong'ty co PhdnXudt nhdp Khdu Kien Giang lam chit sa him.
+ H~ thong thilt hi va mcrymoc tai Kho chua luang thuc San Thu';;n- Han Ddt, tpa It;lctt;lithlta sd 77, ta him a6 s6 3,dp VamRiing, xii San Kien, huy~nHan Ddt, tinh KWnGiang do Cong ty Xudt nh';;pkhdu Kien Giang lam chit sahim;Du nQ'gae t~i tho-idi,jm euai nam la 1.115.000 USD tuang duang 25.946.050.000 VND.
(6) Hqp dbng tin dvng sa 15442/18MN/HDTD ngay 16/0712018 t~iNgiinhang TMCP Phat Tri€n Vi~tNam - Chi nhanhHd Chi Minh, v6i cae di~ukhoan chi tiBt sau:H~ mue tinh dVng:250.000.000.000 VND ho~engo~it~ tuang duang;Mve dieh yay: B6 sung van luu dQngthu mua lua g~o;Tho-ih~neho yay: 12 thOOg;Liii sudt eho yay: Theo timg gidy nh~n nQ';Cae hinh thue bao dam ti€n yay:
+ Ngu6n thu hinh thanh trong lUang lai tUccae hf/p a6ng xudt khdu co phuang tMc thanh toan LC, DP ...(hf/p d6ngxudt khdu dU(lcVFA chdp nhgn) ;
+ Baa liinh cua T6ng Cong ty Luang thVCMi€n Nam - Cong Iy cd phdn (VinaFood 2) v6'i gia tri baa liinh la100.000.000.000 VND;
- Du nQ'gbe ~i tho-idi€m euai nam la 2.669.000 USD tuang duang 62.027.560.000 VND.
IIII1
II '".;II Thong tin chi liit lien quan dSn cac kho:in vay dai h~n:
(7) S6 du t~i ngay 31/12/2018 t~i Ngan himg TMCP D.lu tu va phat tri<inVi~tNam - Chi nMnh Phu Qu6e gAmeae Hqpdling tin dvng ell'th,j nhu sau:
(7.1) Hqp dling tin dvng sb 02/2017/67950 IIHDTD ngay 26/04/2017, yai cae di€u khoimehi ti,)t sau:H~nmue tinh dVng:3.000.000.000 VND;Mve dieh yay: D.lu tu xiiy d\ffig kho I~nh 80 tAnthuQeXi nghi~pCh,)bi,)nCa Com Him Chong; H~ th6ng may tachmau thuQeXi nghi~p eh,) bi,jn luang th\l'e xuAtkhAuVinh Thang; Xe blin eha dng diu 6m3 thuge Xi nghi~p kinhdoanh XimgdAuAn Binh;Tho-ih~neho yay: 36 thing;Liii sudt eho yay: II%/nam;Hinh thue bao dam ti6n yay: Tili san hinh thanh tir Y6nyay;S6 du nQ'gae t~i thoi di<imeuai nam la 1.493.166.582VND, sa du nQ'g6e phai tra nam tai la 1.000.000.000VND.
(7.2) Hqp dbng tin dvng s6 HDTD 0112018/67950 IHDTD ngay 31/0112018, vai cae di€u khoan ehi li,jt sau:H~nmue tin dVng:959.000.000 VND;Mve dieh yay: Diu tu xe bbn eho xang d.lu thuge Xi nghi~pkinh doanh xang d.lu An Binh;Thoi h~n eho yay: 36 thing;Liii suAteho yay: 10,8%/nam, di6u ehinh 3 lhang/hin;Hinh Ihue bao dam ti6n yay: Tili simhinh thanh tir v6n yay;S6 du nQ'gAet~i thoi diiimcu6i nam 719.000.000 VND, s6 du nQ'gbe phai Ira nam lai la 320.000.000 VND.
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- .- - - -- - -- - -CONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hbng, P. Vinh Lac, Thanh ph6 Rach Gia, Tinh Kien Giang
Bao cao tai chlnhCho nam tai chinh kilt thuc ngay 31112/2018
15 . NGU'OI MUA TRA TIEN TRU'OC NGAN H~N
- Cong ty Lien doanh San xuat, Chll bicinva XuiltkhiiuG?O- Mulia Tiasa Company Trading- T6ng Cong ty Luong thuc Mi€nNam - Cong ty C6 philo (')- Timor Food Unipessoal Lda- Cac khach hang khac
31/12/2018 01/0112018--___:-"--'---'-:VN=-=-O------=..:....;:_;'-'VN'=-'=O=-
8.565.000.0006.576.748.3608.097.194.647
111.942.355.694
6.299.684.8578.450.541.130 5.384.305.834
134.789.776.328 ==2~0§.5~2~6.~05~4~.1~94~NguUimua Ira li~n trurrc Iii cac ben lien quan 111.942.355.694 546.000.000(Xem thong tin chi /iit tai Thuyet minh 38)
(') Day hi cong no lien quan dcinHQ'Pdang uy thac xuiltkhilu s6 s6 15/HD-UTXKl2018 gilta Tilng Cong ty Luong thirc Mi€nNam - Cong ty ce philo(Vinafood) - ben nh~ ily thac vaCong ty cli phil.nXuiit nh~p kh§.uKien Giang (Kigimex) - ben 'ily thac, Theo d6, Vinafood nhan uy thac tir Cong tY d8 xuilt khilugao va biloghQ'Pdang nay Vinafood uy quyen ehoCong ty thay ~t cho Vinafood thuc hi~nva chju moi trach nhiem d6i v6'ihQ'Pdang rna Vinafood da kY v6'ikhaeh hangnu6'e ngoai.
16 . THUE vA cAc KHOAN PHAI NQP NuA. NU'OCs6 phiii thu s6 phai n(\p s6 phai n(\p s6 da th\l'cn(ip
diiu nam dftunam trongn~ trongn~VNO VNO VNO VNO
- Thucigia tri gia ~g 154.883.938 932.069.382 1.086.258.226- Thucithu nh~p doanh nghi~p 6.090.932.649 9.365.272.434 13.145.680.188- Thu8 thu nh~p ea nhan 20.487.836 484.085.329 489.636.069- Thucinha diltva ti8n thue dilt 238.104.911 238.104.911- Cac lo?i thu8 khae 13.000.000 13.000.000
6.266_304.423 11.032.532.056 14.972.679.394
s6 phiti thu s6 phiiin(\pcudi omn cu6i nam
---=:-:VN:::O=" ----=;.:VN:::O:::-
695.0942.310.524.895
14.937.096
2.326.157.085
Quycittoan thu8 eila Cong ty so ehiu S\l'ki8m tra eila CCT quan thuci.00 vi~e ap dVnglu~tva citc quy dinh v€ thucid6i v6'inhi€u 10?igiao dieh khae nhau co thcidugc gh\i thleh theo nhi€ucitehkhitenhau, s6 thu8 duge trinh bay tren Bao CaDtiii ehinh e6 thSbi thay d6i theo quy8t dinh eila CCT quan thu8.
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£Ol'£99'Ll£'1 £Ol'£99' Ll£'1 oV~ jju.6nl!gP0V;) -000'''Z'9V 000'''"'9v jju.onljdU~!.Ln~l- I?An.L!4.LU2An3N-8,v'£0L'8£1 8,v'£0L'8£1 !YHjjU,?HHUN.LAI3uQ;)
OOO'££v'Ltz OOO'££v'Lll lI1!.LI~!AlI1!4uDId~!4jju4~00 -L"'9L6'£Ll L"'9L6'£Ll jju~!a uv '~QHlI1!.LlI1!4uru d~!43u4U"00 -18£'1£6'l91'1 IS£'1£6'Z9l"l A"3NjjunJ,L"91A"XAyW¥4N -,£6',£L'ZI ,£6',£L'ZI 64.1 94d n¥~ d~4UI¥nx AIjjUQ;)
aNA aNAS10l/IO/I0 S10lll1l1£
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810ZIZlIl £ A¥3u09411~'14u140!VllUJ!U04;)'IUI4J !~1oyJ 0YIl
jjU"!a u~DlljU!.L'YID401l~94d 4u~4,L'oil,,!4uIA 'd '3u,?Holi,,!L8-,8~NVI~ N~DI nYIDI dYHN .tvnx NYHd 9;) A.L~N9:::>
I
--- ------ ---
]CONG TV CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hong,P. VTnhLac, Thanh ph5 Rach Gia, Tinh Kien Giang
Bao cao tili chinhCho nam tai ehinh k&1thuc ngay 31/1212018
II
26 . CHI PHi TAl CHiNHNam 2018 Nam2017
VND VND
LiIili~nvay 35.206.680.758 24.632.555.240Chi61khlluthanh loan, liiimua hang Ira cham 4.734.191.933 12.846.242.029Phi bao 1linhvay v5n 1.851.682.190 1.162.835.536u; chenh l~h tY gia phat sinh trong narn 17.042.974.564 5.351.481.442L6 chenh l~chtY gia do danh gill l~i s5 dir cu6i nam 166.404.996 284.014.858
59.001.934.441
27 . CHI PHi BANHANGNom 2018 Niim2017
VND VND
Chi phi nguyen 1i~u,v~1lieu 90.597.553.311 93.282.522.604Chi phi nhan cilng 1.522.974.619 1.335.967.465 (Chi phi khftuhao tai san e6 djnh 1.061.595.388 940.642.082Chi phi djch VIImua ngoai 107.103.735.562 62.604.585.773Chi phi khac bang li~n 2.992.252.040 2.828.900.994 ,
203.278.110.920 160.992.618.918
28 . CHI PHi QUAN LV DOANH NGHI~P~»: \
Nom 2018 Niim2017 -r- \\"'!-
VND VND 1::-"':
Chi phi nguyen li~u,v~1li~u 1.294.671.889 1.095.946.784Chi phi nhan cilng 19.615.831.451 16.294.436.975Chi phi khftuhao tai san e6 djnh 1.648.169.476 1.529.054.615Chi phi du phong 96.444.136 2.478.061.004Thu.J,phi, I~phi 294.484.633 365.038.782Chi phi djch vu mua ngoai 2.703.317.010 6.115.584.583Chi phi khac bang li~n 16.754.626.365 10.144.414.578
42.407.544.960 38.022.537.32 I
1
I1IIIIIIII[
I
01
I
CONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG Bao cao tiai chinh85-87 Lac Hong, P. Vinh Lac, Thanh ph6 Rach Gia, Tinh Kien Giang Cho nam tai chinh k~t thuc ngay 31112/2018
29 . THU NH~ KHAcNam 2018 Narn 2017
(Da diau ehinh)VND VND
~0Thu ti~nban bao ph€ ph§m 402.410.909 YThu phat b6i thuong do hUyhop d6ng xuAtkh§u 2.624.276.876 VAlThu nMp tit tian thuong tau 112.585.591 407.307.396 6NThu phi do dai cang giao hang 1l3.760.000 218.817.744 'A•Thu nh~pkhac 528.097.640 202.023.197 "-.."~
3.378.720.107 1.230.559.246
30 . CHI PHi KHAcNam2018 Narn 2017
VND VND
Gia tr] con lai va chi phi tir nhirong ban, thanh ly tal Sane6 djnh 224.402.646 "Chi phi thirong tau theo Hop d6ng uy thac xu§t kh5u 85,685.348Chi phi h6 tro lam hang 347,100.000O\Ckhoantruy thu, phat thu€ 900.449 65,823.421Chi phi khac 81.190.567 8,787.396 ,
1:739.279.010 74.610.817 ~
1J]
IIrIrI 31 . CHI PHi THUt THU NH~ DOANH NGHI~P HI~N HANH
ITang loi nhuan k.)toan tTU6-ethu.)TNDNCac khoan diau ehinh tang
Cac khoan truy thu va phat thuiTrich trutrc liiiphdi traLii do danh gia lai ngoai tf cu6i namChiphi khong hap I¢ khdcThu lao HDQT khong chuyen trachChiphi liii Yay Vll(ll muc kh6ng chi thea Nghi dinh 20120171ND-CPChiphi khdu haa TSCDphdn vll(It 1,6 if
Cae khoimdiau ehinh giam- Liii do danh gia iqi ngot;li I? cu6; nanlThu nh~pchiu thu.) thu nh~p doanh nghi~p
Chi phi thui! TNDN hi~n hanh (Thui! suAt 20%)
Narn 2018 Nam 2017VND VND
22.268.969,161 39,195,819.46424.559,180,658 4,626,507,837
900.449 34,501,6161.784,041,364 4,251,014.099611,092,646 104,222.207
2,991,999.439 170,081,294100,000,000 36,000,000
19,008,374,58062,772.180 30,688,621(1.787.650) (12.079)(1.787,650) (12,079)
46.826.362,169 43,822.315,222
9.365.272.434 8.764.463.044
6,090,932,649 546,523.587(13,145,680.188) (3,220,053,982)
2.310.524.895 6.090.932.649
I
IIrI
IThu€TNDN phai n(\p d§u namThu.)TNDN da nQPtrong nam
Tang thui! TNDN phai n9P cuai nam
•
ICONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hong, P. Vinh Lac, Thanh ph6 Rach Gia, Tinh Kien Giang
Bao cao tili chinhCho nam tai chlnh kilt thuc ngay 31/12/2018
I 32 . LA-ICO BANTREN CO PHIEU
IVi~e tinh toan Iili co ban tren e6 phieu co thS phan ph6i eho cac e6 dong siJ hou e6 philn ph6 thong cua Cong ty diroc thuchi~n dua tren cac s6 li~u sau: 2
Nam 2018 Nlim2017VND VND
12.903.696.727 30.431.356.42012.903.696.727 30.431.356.420
25.430.000 25.430.000
507 1.197
PI_; (I Lei nhuan thuan sau thuil
L\Yinhuan phan b6 eho ell phieu ph6 thongC6 phieu ph6 thong luu hanh binh quan trong namILiii CO" ban tr@n c6 phU!u
I Cong ty chua co dtr tlnh trich Quy khen thuong, phuc l'li tren L\Yinhuan sau thuil tal cac thoi diSm I?p Bao cao tai ehinh.
r 33 . CHI PHi SANXUAT KINH DOANH THEO YEU TO
IChi phi nguyen lieu, V?t li~u, d6 dungChi phi nhan congChi phi khiiu hao tai san c6 djnhChi phi dieh V\l mua ngoaiChi phi khae biing ti6n
Nam 2018 Nlim2017VND VND
~J";'1.961.034.177.242 1.324.622.338.404 r
35.087.981.394 28.130.770.452 "j
26.155.322.070 25.618.422.223 \'120.125.166.423 80.280.860.772 iii20.536.688.261 31.262.842.087 /';;....
~2.162.939.335.390 1.489.915.233.938
34 . CONG CV TAl CHiNHCae lo?i eong e\l titi ehlnh eua Cong ty bao g6m:
Gia trj ghi s6 kil toan
________ ~G~ia~g~O=-e ~D~I'~p~h~o~n~g.-------~G~i~a~g~o-e -=D~I'~p~h=o~ng~VND VND VND VND
31112/2018 01101/2018
Tai san tili chlnh1i6n va cae khoan tuang duang ti6nPhai thu khaeh hang, phai thu khac
91.060.781.954143.123.390.410
119.072.412.496(6.392.546.201) 97.564.470.636 (5.931.282.065)
234.184.172.364 (6.392.546.201) 216.636.883.132 (5.931.282.065)
ICONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hong, P. Vinh Lac, Thanh ph6 Rach Gia, Tinh Kien Giang
BaD CaD tili chinhCho nam tai chlnh k.lt thuc ngay 31112/2018
[ Gill trj ghi s6 kS toan---..:..__..:_~
31112/2018 0110112018VND VND
I NQ'phai Ira tili chinhYay va ncPhai tra nguci ban, phai tra khacChi phi phai tra
588.893.979.67233.133.709.90710.133.706.334
665.468.042.38246.870.726.4379.089.900.718
.:=::::::7 • (--...::bNHlt,QI
I 632.161.395.913 721.428.669.537
ITAi san tai chinh va no phai tra tai chinh chua duoc danh gia theo gia tr] hop 19tai ngay kSt thuc nam tai chinh do Thong tus6 210/2009/TT-BTC va cac quy dinh hi~n hanh yeu c!.u trlnh bay BAocao tai chlnh va thuySt minh thong tin dbi vci congcu tai chinh nhung khong dua ra huang diln tirong duong cho viec danh gia va ghi nhan gil, tr] hop 19 cua cac tai san taichinh va nc phai tra tai chinh, ngo~i trir cac khoan trich I~p dl' phimg nq phai thu kh6 doi dii duqc neu chi ti~t t~i cacThuy~t minh lien quan.
rQuan 1y rui ro tai chlohRiti ro tili chlnh cita Cong ty bao g6m rui ro thi tmang: rui ro tin dVng va rui ro thanh khoan. Cong ty dll xay dl'ng h~ th6ngki~m soat nhiim dam bao Sl' din biing a muc hqp 19giiia chi phi rui ro phat sinh va chi phi quan 19rui rooBan T6ng Giamd6c Cong ty c6 trach nhi~m theo dili quy trinh quan 19riti ro a.i dam bao Sl' can b~ng hqp 19gitla rui ro va ki.im soat riti rooI
I Rul ro thl tru:1rngHo~t d(\ng kinh doanh cita Cong ty so chit ySu chiu rui ro khi c6 Sl' thay dlii v€ tY gia h6i dOll[va Iili suAt.
IRiti ro v€ tY gia h6i doAi:Cong ty chiu rili ro v€ tY gia do gia tri hqp 19 cita cac lu6ng ti€n trong tuang lai cita m(\t cong cv tai chinh so bi~n d(\ngtheo nhiing thay d6i cua tY gia ngo~i t~ khi cac khoan vay, doanh thu va chi phi cita Cong ty duqc thl'c hi~n biing dan vjti.in t~ khac vai d6ng Vi~t Nam.
II Riti ro v€ lili sufit;
Cong ty chiu rui ro va liii suAt do gill tri hqp 19 cita cac lu6ng ti€n trong tuang lai cua m(\t cong Cv tai chinh so bi~n G(\ngtheo nhiing thay G6i cita liii suAt thi truimg khi Cong ty e6 phat sinh cae khoan ti€n giri e6 ho~e khong c6 kY h~n, eac khoanvay va nq chiu lili suAt tha nlii. Cong ty quan 19 riti rei liii suAt b~ng cach phitn tieh tinh hinh qnh tranh tren thi tmimg d.ic6 duqc cae lili suAt c6 Iqi cho mvc Gich cua Cong ty.I
I Rul ro tin d(lngR(ti ro tin dvng la rui ro rna m(\t ben tham gia trong m(\t cong cv tai chinh ho~c hqp dllng khong c6 kha nang t1wc hi~nduqc nghia VI' cua minh diln dSn tlin thAt v€ tai chinh cho C6ng ty. Cong ty c6 cac rui ro tin dVng tir ho~t d(\ng san xuAtkinh doanh (chit ySu <l6i vai cac khoim phai thu khach hang) va ho~t d(\ng tai chinh (bao g6m ti.in gfri ngan hang va caecong cv tai chinh khac).I
II1I
II
CONG TY CO PHAN XUAT NH~P KRAu KIEN GIANG85-87 Lac Hong, P. Vinh Lac, Thanh ph(\ Rach Gia, Tinh Ki~n Giang
Bao cao tai chinhCho nam tai chinh k~t thuc ngay 31/12/2018
II)
TVi ngay 3111212018Tien va cac khoan wang duong tienPhai thu khach hang, phai thu khac
I T9i ngay 0110112018TiSn va cac khoan nrong dU011g ti~nPhai thu khach hang, phai thu khac
I
Tren 5 nam C¢ng
VND VND .~
91.060.781.954 i'\.
136.730.844.209 iG•
.~227.791.626.163
''fo119.072.412.49691.633.188.571
210.705.601.067
Tir 1 nam Tren 1namtro xu6ng d~n 5 nam --:==_-----~7VN~D·-----~~VND~~
91.060.781.954136.682.844.209 48.000.000
210.657.601.067 ==~48;;;.;;00;;;0,;;'0;;0;;0======= ===========
Tir 1 nam Tren 1 namtrIYxu6ng d~n 5 nam
------~~VN~Dc-----~~VN~D~-------~~
584.447.302.09033.133.709.90710.133.706.334
4.446.677.582
Rul ro thanlt khoiinRui ro thanh khoan Iii rui ro Cong ty g~p kho khan khi thuc hi~n cac nghia vu titi ehinh do thi~u v6n. Rui ro thanh khoancua Cong ty chu yllu phat sinh tir vi~c cac titi san tai chlnh va ng phai tra tai chlnh c6 cac thoi di~m dao han khae nhau.
ThIYih?O thanh toan eila cae khoan ng phai tra titi chinh d\la tren cae khoim thanh toan d\l killn theo hc,Ypd6ng (tren Cf] slYdong ti~n cua cite khoan g6e) nhu sau:
IIIJ
TVi ngay 31112/2018Vay va ng
Phai tra nguai bim, phai tra khaeChi phi pMi traI
I TVi ngay 01/0112018Vay va nc;>Phai tra ngO'ai ban, phai tra kilaeChi phi phai traI
I
Tren 5 nam CQng
VND VND ,'IJj'ml-li
588.893.979.672 Tt!!33.133.709.907
~:(~10.133.706.334 ;~632.161.395.913
227.743.626.163
119.072.412.49691.585.188.571 48.000.000
665.468.042.38246.870.726.4379.089.900.718
721.428.669.537
ICong ty cho rang mue Q¢ t~p trung nji ro d6i vai vi~e tra ng la e6 thB ki~m soat duge. Cong ty co kha nang thanh loan caekhoan ng d€n h?O tir dong li€n lir ho?t d¢ng kinh doanh va ti~n thu tir cae lai san tai ehinh dao h?n.
627.714.718.331 4.446.677.582====~==,==========
661.483.664.3004.669.497.6439.089.900.718
3.984.378.08242.201.228.794
===6;;;7~5_~24,;;3,;;.0;;62;;;.6;;;6~1,==4,;;6~.1~8;;;5.;;;60;;;6;;;.8~76======
35
ICONG TY CO PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac Hong, P. Vinh Lac, Thanh ph6 Rach Gia, Tlnh Kien Giang
Bao cao tiJi chlnhCho nam tai ehinh k€t thuc ngay 31/12/2018
I 35 • THONG TIN BO SUNG CHO cAc KHOAN M\1C TRiNH BAy TRONG BAo cAo tuu CHUYEN TIEN Tt
I a) S6 tl~n di yay thllC thu trong namTi€n thu tir di yay thea kh€ troc thong thirong;
Ti8n thu tir di yay- Chenh I~eh tY gia phat sinh trong narn
2.824.882.377.151 2.564.841.214.0672.810.070.881.008 2.560.967.833.893
14.811.496.143 3.873.380.174II
b) s6 ti~n ail thy'C tra gac vay trong DamTl~n tra DIYgAe yay Iheo kh€ ucc thong thuong;
Chi ti~n Ira nIYg6e yay- Chenh I~eh tY gia phat sinh trong nam
2.901.013.539.861 2.403.167.709.8552.896.053.875.204 2.396.780.955.233
4.959.664.657 6.386.754.62
I 36 . NHirNG SVKI~N PHAT SINH SAU NGAy KET THUC NAM TAl CHiNH
r Ngay 26/03/2019, Tllng C6ng ty Luang thuc mien Nam co giri cong van s6 404/LTMN-TCKT v8 v~n d8 lien quan dSn liiicham n(lp lir s6 li8n phai thu tir cll phdn hoa, Cong ty dii e6 van ban phan hdi T6ng Cong ty v8 vdn a8 neu. Vdn d8 nay vllndang trong qua trinh xem xet giai quySt gilta cae ben.Ngoai vdo a~ neu tren, khang e6 S\l"ki~n trQng y€u nao xay ra sau ngay k~1Ihue nam lai ehlnh doi hoi phai duge di8u ehinhhay eang b6 tren Bao eao tili ehlnh nay.I
I 37 • BAo cAo BQ PH~NTheo linh vlfC kiDh doanh:
I Doanh thu thudn tir ban hang ra benngoai
Kinh doanh luang Kinh doanh xllng Kinh doanh c. Tang ei)ng loanth\l"e ddu cam doanh nghi~pVND VND VND VND
3.220.239.321.043 426.873.775.459 33.543.981.567 3.680.657.078.069
297.272.085.441 14.466.007.390 4.719.634.658 316.457.727.489
I
ILqi nhu~n gQP v~ ban hang vii cungdp djch vy
ITang chi phi mua TSCDTili san b(>ph~Tili san khong phim b6
9.441.780.441836.071.646.846
2.162.040.90946.043.811.150
190.090.091 11.793.911.44122.643.168.153 904.758.626.149
148.531.008.978
I T3ng tili san =8;,;3;,;;6;,;.0,;,7;,;1';;,64;,;6;;,;.8;,;4;;,6==4;,;6;;,;.0;,;4;;;3';;,81;;,;1;,;;.1;;;5;;,0=,,;2;;;;2;;,;.6;,;4;;3':,;,16;;;8;;,.1;,;;5;;,31.053.289.635.127
[NO'phai Ira eua cae b(>ph~NO'phai tra khang phan b6
709.500.934.746 57.400.724.245 49.513.250 766.951.172.24118.377.883.365
Tang ng phai Ira 785.329.055.606
r709.500.934.746 ==5=7=.4;;.00;;,.7=2;,;4;;;.2=45=====49;,;.5;;;1;;;3;,;.2;;;5;;,0
Theo khu vy'c aja Iy:XUdlkhAu
VND VND
Tfmg e(lng loandoanh nghi~p
N(\i aia
VND
I Doanh Ihu thuin lir ban hang ra ben ngoaiTili sim bi) ph~T6ng chi phi mua tai san ej, dinh
2.259.249.510.992 1.421.407.567.077 3.680.657.078.069600.389.570.615 452.900.064.512 1.053.289.635.127
11.793.911.441 11.793.911.441
CONG TY co PHA.N XUA.T NH~P KHAuKIEN GIANG85-87 Lac Hfmg, P. Vinh Lac, Thanh phi>Rach Gia, Tinh Kien Giang
Bao colo tai chlnhCho nam tai ehlnh ket thuc ngay 31/12/2018
38 •NGHI~P VV vA. so DU VOl cAe BEN LIEN QUAN
Danh sach va m6i quan h~ giita cac ben lien quan va Cong ty nlur sau:Ben lien quan MAi quan h~~~~=------------------------------T6ng Cong ty Luong thirc Mi~n Nam - Cong ty ce 'phfuJCong ty TNHH Dau tu San xuAt - Thirong mai Djch VIIPhan Minh
Cong ty TNHH San xuAt Thirong mai Thao Minh Chau
I Cong ty Luong thuc Tra VinhCong ty Luong thuc Song H~uCong ty Luong thirc DAng TMpCong ty ce phan Xily HipCo khi va Luong thuc thuc phdmI
Cong ty meDoanh nghiep do ea dong 160 Cong tyla Tang Giam dOcDoanh nghiep do Chi gai cua ce dong160Cong ty la CM tjch HDTVChi nhanh Cong ty meChi nhanh Cong ty meChi nhanh Cong ty meCling Cong ty me
Chi nhanh Tang Cong ty Luong thuc Mi~n Narn - Cong ty ca phan t~i Th6t Chi nhimh Cong ty m~N6t
I
, 2,-. PH, CI
GH
';r::=
Cong ty e6 cae giao dieh phat sinh trong nam va s6 du ~i ngay k~t thue nAmtai ehlnh vai cae ben lien quan nhu sau:
Giao djeh phllt sinh trong nam:
II Doanh thu ban hilng va cung dp dich vI!
Tang Cong ty Luong thlle Mi~n Nam - Cong ty C6 philnChi nMnh Tang Cong ty Luong thlle Mi8n Nam - Cong ty cli phfuJ t~i Th6tN6tCong ty TNHH Dan tu San xudt - Thuong m~i Djeh VIIPhan MinhCong ty TNHH Sim xuit Thuong m~i Thao Minh Chilu
II Mua hang hoa. djch vI!
Tang Cong ty Luong thlle MISn Nam - Cong ty C6 phanCong ty Luong thlle Tra VinhCong ty Luong thlle Song H~uCong ty Luong thlle DAng ThapCong ty C6 philn Xily lip Co khl va Luong thlle thlle philmChi nhonh T6ng Cong ty Luong thlle Milln Nam - Cong ty c6 philn t~i Th6tN6tCong ty TNHH Dau tu San xnit - Thuong m~i Dieh VIIPhan MinhCong ty TNHH San xuAt Thuong m~i Thao Minh Chau
1111
•
111I
Niim 2018 Nam 2017---------VN--D--------~VN~D
925.450.416.539858.876.585.980
5.200.380.000
61.373.450.559
810.419.925.308120.702.196.450
214.164.00046.290.256.25094.475.700.000
530.692.000
514.937.565.23333.269.351.375
'-'I-' r-d
,;j.\lf.'J
94.242.973.117 ,I'it, Ii14.520.990.550 ;'1
62.825.607.27516.896.375.292
851.931.827.86944.413.985.37526.013.237.00027.657.322.575
13.200.00077.702.37R.675
443.303.624.744232.828.079.500
- - -- _- ~-- _-------------------
ICONG TV CO PHAN XUAT NH~P KHAU KIEN GIANG85-87 Lac H6ng, P. VTnh Lac, Thimh phl, Rach Gia, Tinh Kien Giang
Bao clio tBi chinh
Cho nam tili ehinh k~t thuc ngay 31/12/2018
INam 2018 Nam2017
VND VND
1.851.682.190 1.024.090.909
1.726.027.396 1.024.090.909
125.654.794
1.460.274.740 7.503.879.339 '::::::1.287.960.604 4.334.610.862 -..172.314.136 3.042.130.699
25.987.500,~,j
101.150.278 G
148.070.766 82.498.840 ~,148.070.766 31.031.690 ~
51.467.150
3.974.540.6093.974.540.609
IPhi bao liinh vay van
T6ng Cong ty Luang thlle MiSn Nam - Cong ty ce phAn_ Cong ty TNHH DAu nr Sim xuiit - Thuang mai Djch V\l Phan Minh
I
Liii C6ng ty phii tra do chim thanh toanCong ty TNHH Ddu nr Sim xudt - Thirong mal Dich vu Phan MinhCong ty TNHH Sim xuiit Thuong rnai Thao Minh ChduT6ng Cong ty Luong thuc Mian Nam - Cong ty C6 phdnChi nhimh T6ng Cong ty Luang thuc Mian Nam - Cong ty C6 phAn tai ThatNl,t
I
III
Liii C60g ty phai thu do khach hang ehim thanh toan_ Cong ty TNHH Dliu to' San xuftt - Thuong rnai Djch VIIPhan Minh_ Cong ty TNHH San xuiit Thuang mai Thao Minh Chau
Phi glao nhin, Phi oy thlle_ T6ng Cong ty Luang thlle MiSn Nam - Cong ty C6 phdn
S6 dO' t~i ngay k~t thUc nam tili chinh:
II
M6i quan h~ 31/12/2018 0110112018VND --""":"::':":::';:VN":':':'D
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Phai thu ngin h,n kh8eh hang• T6ng Cong ty Luong thlle MiSn Nam - Cong ty C6 phlin- Cong ty TNHH Dliu to' Siln xu§t • Thuang m~i Djeh V\l Phan Minh
Tra tmo'c eho ngu ....i ban nglin h,nCong ty TNHH Dliu tu San xuiit - Thuong mai Djeh w, Ph M' hC ty TNHH' ." an m
- ~ng _ San xuat Thuong m~i Thito Minh Chau- Tong Cong ty Luang thlle MiSn Nam - Cong ty C6 phdn
Ngu'?" mua tra tiSn tru-o-e ngin h,nTong Cong ty Luong thlle MiSn Nam - Cong ty C' h'Cong ty TNHH D' . ' 0 p anau to' San xuat - Thuang m~i Djeh V\l Phan Minh
Phai tra cho ngu'Oi ban ogiln h,nCong ty TNHH D' Sim 'au tu xuiit - Thuang m~i Djeh V\l Phan Minh
Giao dich v6i cae ben lien quan khac nhu sau:
65.487.970.05365.364.359,214
123,610,839
36.575.00036.575,000
14.720.000.000 6.088.112.6652,758.230.040
3,329.882.625I 14.720,000,000
111.942.355.694111.942.355.694
546.000.000
J546.000.000
J 13.021.274.40013.021.274.400
INiim 2018 Nam 2017
VND --...:.::::.::.:..:~VNDI Thu nh?p etia T6ng Gilim dbe
Thu nh?p etia thimh vien khae tron 'H(li d6ng qUlin tri va' Ba K" ~ Ban Tong Giam d6e,. n lemsoat
486.020.5591.922.997,868
460.956.2671.982.982.005J
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CONG TY co PHAN XUAT NH~P KHAu KIEN GIANG85-87 Lac H6ng, P. Vinh L!lC, Thanh phil Rach Gill, Tinh Kien Giang
Bao cao lai chinh
Cho nam liii chinh k€t thuc ngay 31112/2018
39 . so LIeU so sANHS6 li~u so sanh IIIs6 li~u cua Bao cao tai chinh cho nam till chlnh k~t thuc ngay 31 thang 12 nam 2017 da ducc Cong tyTNHH Hang Ki8m toan AASC kiSm toan,
M¢t s6 chi tieu da dugc phan loai lai cho phu hop d~ so sanh voi s6 li~u nam nay
Mast)Philn loai lai £)a trlnh bay tren
bolocolonam trnocVND VND
a) Bao cao K~I qua ho,1 dQng kinh doanhDoanh thu ban hang va cung cAp dich VIIDoanh thu thUlln ban himg va cung cap dich VIIThu nhjp khac
MS 01MS 10MS 31
3.199.284.536.621 3.197.058.993.1693.199.284.536.621
1.230.559.246
b) Bao cao Ltru chuy~n liSn I~Tien chi khac cho hoat d¢ng kinh doanhTien thu tir di vayTiSn tra nq g3c yay
MS07MS33MS34
(21.114.475.257)2.564.841.214.067(2.403.167.709.855) (2.396.780.955.".
Ngtrili I~p
Nguy~n Thj Chuc Hi
CONG TY CO PHANXUAT NHAp KHAu KIEN GIANG
s6:J.D3.IBC-XNK
C(>NGHOA XA H(>I CHU NGHiA VIl);TNAMDoc lap - Tn"do - Hauh phuc
Kien Giang, ngay ...2LJ .. thong...4.. nam 2019
BAOCAOV/v Nguyen nhan giam tren 10% loi nhuan sau thuS nam 2018 so voi nam 2017
va nguyen nhan giam tren 5% loi nhuan sau thuS lily kS Quy IV/20I8
Kinh gfri:- Dy ban chung khoan Nha nurrc;- Sa Giao dich Chung khoan Hit NQi.
Can ClI muc a khoan 4 Di€u 11 Thong nr s6 15S/20I5ITT-BTC ngay 06/10/2015cua B(>Tai chinh huang ddn cong b6 thong tin tren thj twang chirng khoan.
Cong ty cli Ph§n Xu~t Nhap Khau Kien Giang bao cao k€t qua kinh doanh nam2018 (da: ki~m toan) nhir sau:
So dohLOyk~ Nam 2018 so Niim Nam 2018 so LOy
TT Chi tieu Bvt Nam 2017 Nam 2018 Quy 2017 k~Quy IV120I8IV/20I8
Ty If(% Gia trj Ty If(% Gill tr]1 San IUQ"Ilgtieu thu
.1.1 Gao t>ln 273.958,37 282.758,48 282.758,48 103,21 8.800,11 0,04 0,00a Xu.l.tkhilu tiIn 216.636,16 185.145,25 185.145,25 85,46 (31.490,91 ) 0,05 __ 9-,°°~
+ Thanh pham t>ln 216.636,16 185.145,25 185.145,25 85,46 (31.490,91) 0,05 0,00!--~.t>ln 97.613,23b N9i dia 57.322,22 97.613,23 170,29 40.291,01 0,17 0,00
+ Thanh pham t>ln 44.673,49 89.435,54 89.435,54 200,20 44.762,05 0,22 0,00+ Phil pham, lua tdn 12.648,73 8.177,69 8.177,69 64,65 (4.471,04) 0,79 0,00
1.2 Xang dAu m3 25.369,32 26.564,15 26.564,15 104,71 1.194,83 0,39 0,001.3 Ca cam cac loai t>ln 312,25 404,18 404,18 129,44 91,93 32,03_ 0,00
~+Xu~tkhAu t>ln . ~3,06 269,42 269,42 120,79 46.36 44,83 ----~:~~~+N9i dia t>ln 89,19 134,76 134,76 151,08 45,56 112,12 GcoPt2 Doanh thu thuftn tr.d 3.199.285 3.680.657 3.680.657 __1.15,05 481.373 _~_J!,oo 0,1 d XUAT NHi--~--- ---,., __ .... -4
3 Gia v5n hang ban " 2.928.612 3.364.199 3.364.199 114,87 435.588 0,00 0,6~
~giitmgia hang tbn ('
kho " ° 18.633 18.633 - 18.633 - _.~_O,()O_ ~4 Uig9P " 270.673 316.458 316.458 116,92 45.785 0,04 --_Q,QI_lr-----'-5 DT ho~t d9ng TC " 10.659 7.859 7.859 73,73 (2.800) 0,94 0,006 CP titi ehinh, trong do " 44.277 59.002 59.886 133,26 14.725 0,22 (883,64)--CP liii yay " 24.633 35.207 36.090 142,93 10.574 0,40 _.\~3,64)_7 CP ban hang " 160.993 203.278 202.394 126,27 42.285 0,06 884,008 CP QUaDIy tr.d 38.023 42.408 42.408 111,53 4.385 0,26 0,009 LN thuAntit HDKD " 38.040 19.630 19.630 - (18.410) - (0,36)1O Thu nh~p khac " 1.231 3.379 3.379 274,57 2.148 8,13 0,00~-..-II Chi phi khae " 75 739 739 990,85 665 13'1~ __ O,_QO_
.__.I2 V;ri nhu?n khac " 1.156 2.639 2.639 228,34 1.483 8,_6_5__ 0,0013 Tbng LN trLIQ-Cthuil " 39.196 22.269 22.269 - (16.927) - (O,~)14 Chi phi thui\ TNDN .. " 8.764 9.365 5.563 - 601 ~3.~~43-_._------ r----.~.15 LN sau thui\ TNDN " 30.431 12.904 16.706 - (17.528) - (3.802,79)
·Thuyet minh:1. Nguyen nhan giam tren 10% LQ'inhusn sau thu~ nam 2018 so nam 2017:
De phan tich va so sanh chi tieu lei nhuan sau thu6 nam 2018 so nam 2017,Cong ty S11 dung chi tieu loi nhuan sau thue chua trich I~p du phong giam gia hang t6nkho, cu th6 nhir sau
Danh gia chung: Loi nhuan sau thu6 nam 2018 lai 12,904 ty dong. Loi nhuan chuatrich du phong giam gia hang t6n kho lai 31,54 1)'d6ng, tang 3,64% so cung ky nam 2017(tang 1,111)'d6ng). Nguyen nhan lei nhuan tang so cling ky la:
1) San hrong ban ra nam 2018 cua 3 nganh hang d~u tang so cling ky va k6 hoach,cu the: Luong thuc ban ra 282.758 t~n gila cac loai, tang 3,21% so cling ky (tang 8.800t~); Ca cam 404 t~n, tang 29,44% so cling ky (92 t~n); Xang d~uban ra 26.564 m3, tang4,71% so cling ky (1.194 m3).
2) Cong tac quan Iy chi phi san xu~t kinh doanh diroc kiem soat wong d6i t6t va6n dinh so cling ky, cu th6 don gia chi phi thgc hi~n nam 2018 1ft765,23 d/kg, giam0,02%,wong duong mirc giam 0,17 dlkg so cling ky 2017.
2. Nguyen nhan giam tren 5% 1Q'i nhu~n sau thu~ lfiy k~ Quy IV/2018 diicong b6 thong tin so vOlBao cao Ulichinh nam 2018 dii ki~m toan (phat hanh ngay24/04/2019):
a. Lqi nhu~n sau thu6 lily k6 Quy IV/2018 (da cong bel)b. Lqi nhu~n niim 2018 (dii kiSmtocin)
Chenh I~ch giam (a-b)
: 16,706ty d6ng: 12,9041)'d6ng: 3,8021)' d6ng
Nguyen nhiin giam chu y6u do: phat sinh khoan thu6 thu nh~p doanh nghi~pphainop 1ft3.801.674.916 d6ng (theo khoan 3 Di~u 8 Nghi dinh 20/2017IND-CP ngay24/02/2017 cua Chinh phil quy dinh v~ quan Iy thu6 delivai doanh nghi~p c6 giao ;
, '0lien ket). . 0",..
Tren day la bao cao nguyen nhan giiim tren 10% Iqi nhu~n sau thu6 nam 2018.~~0"',clingky niim2017 va nguyen nhiin giam tren 5% Iqi nhu~ sau thu6 lily k6 Quy IV/2a1!8"AU~cua Cong ty C6 phk Xu~t nh~p khAuKien Giang. !I>.N~,,/5
Triintf9ng! ~~~~IAM DOC·P
N(fj nlz{in:Nhutren;
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