Bdo cdo cf.& Ban Tong Gidm Doc va Bdo cdo tdi chinh tid dirvc kiém loan

TONG CONG TY NONG NGHIEP SAI GON TNHH MOT THANH VIEN Bdo ccio chinh dã &yr kii'm todn

Cho mint tdi chinh kh thew veto ngily 31 thdng 12 nam 2019

Dutirc kim toan bori

CONG TY TNHH INCH 'VV TY VAN TAI CHiNH Kit TOA.N VA KIEM TOAN PHiA NAM (AASCS) 29 Vo Thi Sáu, Qu'a'n 1, TP. I-16 Chi Minh; Din thoai: (08) 38.205.944 (EX:25)- 38.205.947; Fax: 38.205.942

1

vsol

TONG ONG TY NONG NGHItP SAI GON - TNHH MOT THANH VIEN 189 Dien Bien Ph 14, Plutemg 15, Quin Binh Thgnh, Tp FM Chi Minh.

MUC LVC

Ni dung Trang

BAO CAO COA BAN TONG GIAM DOC 03 - 06

BAO CAO KIEM TOAN DC LAP 07 - 08

BAO CA.0 TAI CHINH DA DU'OC KIEM TOAN

- Bang can (161 kid toan tai ngay 31/12/2019 09- 10

- Bao cao ke't qua hog dOng Icinh doanh nam 2019 11 - 11

- Bang 1mi chuytn tint nam 2019 12- 12

- Ban Thuy6t minh bao cao tai chinh nam 2019 13 -40

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TONG CONG TY NONG NGH1t1) SAI GON - TNHH MOT THANH VIEN 189 Dien Bien Phzi, Phteng 15, QuOn Binh Thonh, Tp 112, Chi Minh.

BAO CAO CiJA BAN TONG GIAM DOC Ban Tang Giam d6c TOng COng ty Yong nghiOp Sai Gent - TNHH Mt thanh vier' (sau day goi tat la "Tang COng ty") trinh bay Bdo cdo cüa minh va Bdo cdo tai chinh cüa Tang Cong ty cho nam 2019 ket thiic ngay 31 than 12 nam 2019.

I. TONG CONG TY

1. Hinh thik s& hum viin

T6ng cOng ty Wing NghiOp Sai Gen la doanh nghiesp Nha. mr6c &rot thanh lap theo guy& dinh se 6178/QD-UB-KT ngay 30 thang 12 nam 1996 dm fly Ban Nhan Dan Thanh pho H6 Chi Minh. Theo quyet dinh 2667/QD-UBND v viec t6 chirc lai T6ng c8ng ty N8ng Nghigsp Sai Gan - TNT-1H Mt Thanh vien hog Ong theo ma hinh C8ng ty me - ding ty con, trong d6 Ding ty mg (dirge goi la T6ng Cong ty) trtic tip thtrc hie‘n cac host Ong kinh doanh va du tu yen dtr6i hinh thirc so hau trong v6n diL le dm cac doanh nghi'ep khac, trtrc thuOc UBND Thanh pho HO Chi Minh, host deng kinh doanh thgc hie'n theo luat doanh nghie:p. Theo quyet dinh s6 3945/QD-UBND ngay 08 thang 09 nam 2010 ve vie'c chuy6n d61 T6ng Cong ty Wing Nghiep Sal Gen host Ong theo mo hinh Cong ty me - Cong ty con thanh T6ng Cong ty TNHH MTV hog dOng theo hinh thisc Cong ty me - Gong ty con.

T6ng ding ty Yong Nghi§p Ski Gen dtrac Sex Kt Hooch va DAtz Tu Thanh ph6 116 Chi Minh cap giay chimg nhan dang kinh doanh lan dau sa 41066000321 ngay 15 thang 11 nam 2006. Giay phep sira d6i s6 0300636205 ngay 18 thang

11 nam 2010 nei dung sira dai la: Dai ten doanh nghiel3 tr T6ng C8ng ty Nong nghi'ep Sai Gen thanh T6ng C8ng ty Nang nghiep Sai Gen - TNHH Met Thanh Vien; Thay di Lan thir 1: ngay 18 thang 07 Warn 2012 ye tang von dieu le: 1.447.727.000.000 (tang (Met nghin ban tram b6n maul bay tj, bay tram hai mirai bay trieu ding). Thay d'ei Ian thil 2: ngay 24 thang 09 nam 2013 ve tang van dieu re: 1.690.510.000.000 thing (Met nghin sau tram chin muoi t nam tram nrnri trieu Tang). Thay d6i lan thd 7: ngay 10 thang 02 nam 2020 ve viec thay dal ngtrai di din phdp lust dm Tong Cong ty.

Hinh thfrc sO him Cong ty nha mac host Ong theo mo hinh Tang COng ty TNHH Met thanh vien

Van dieu re el:1'a Tang Cong ty theo Giay chimg nhan danglqf doanh nghiep 1.690.510.000.000 deng

Van Op thgc 4 ctia Tang Cong ty tai ngay 31/12/2019 1.690.510.000.000 clang

Try so. chin h cüa T6ng MIT ty:

Dia chi: 189 Dien Bien Phii, Phuang 15, Qqn Binh Thanh, Thanhphe He Chi Minh.

2. Linh vtrc kinh doanh

San xuAt, che bin, thaang msi, dich vu, gia ding 3. Nganh light kinh doanh

Hoyt Ong kinh doanh cüa T6ng Cling ty theo giAy chting nhmn dAng 147 kinh doanh la:

- San xuAt, mua ban giang va thtrang pham chat ltrcmg cao cac losi cay tang, vSt nuoi (gia SC1C, gia cam, thUy san, rau an toan, dtla cayenne, cay an trai, hoa lan) va thvc hien cac dich vu ky thuSt, chuyen giao ding nghe chan nu8i, trong trot phgc vu sari xuat Wong nghiep. - San xuat, mua ban, che bin san pham nganh Cong-nong-lam nghiep va thily san (thuoc trir sau, phan bon, thu8c tht y, thirc an char' nuoi, mu cao su, ltrai ctrac, bao bi PP) thgc pham; - Che bin, gi6t m6 gia suc, gia cAm. - San xuat mua ban cac losi dd. - San xuat, gia Ong, mua bdn hang kim khi din may. - Mua ban phe lieu, hang may rriSc, giAy da, hang thtl ding my nghe, c6ng nghephAm, hoa my pham, nguyen lieu, h6a chat, vat ttr, may m6c, thiet bi, phu ding nganh nong nghiep, phircmg tin v'Sri chuyen (8 to, xe tai, xe chuyen dung, xe gin may). - San xuAt lip rap xe gan may CKD.

3

TONG CONG TY WONG NGHIVP SA! CON - TNHH MOT THANH VIEN 189 Dien Bien Pha, Phwerng 15, Quer; Binh Thonh, Tp HO Chi Minh.

- Thi ding xay dtmg c8ng trinh thily lgi (Khai hoang, xay citmg ding rung, san 1p mat bang, dao kenh mtrang), cong trinh cong nghiep, eau dtrecng, kin trim ha t'a'ng clan citing, nha 6. - Dich vi,i scra chua, gia c8ng lap dat, mua ban thitt bi c lchi nong nghiep. - D'au ttr xay citmg kinh doanh ca sex ha tang cum, Ichu cong nghiep. - Kinh doanh nha 6. Ban buon, ban 1, cung cap dich vu an Wing.

- Cho thue kho bai, van phang lam viec (chi thtrc hien di ved nhan2 du an di.pc cap c6 thâm quy'n phê duyet). - Dich vii giao nhan hang h6a xuat nhap Ichau. - Gia c8ng, dong gOi bao bi bao quan hang hoa. - Di 1 mua ban kj, giri hang h6a. - Mua ban nguyen 1iu, tilde an gia sac, gia cm, thuy san. - Gia cong giet m6 gia sue, gia cam, thUy cAm (kh8ng hoat dOng tai tru so! Cong ty). - Cho thue mat bang gitt m gia sue, gia cam, thily cam (chi thtrc hien vai nhang dir an dtrgc cap c6 tham quyen phe duyet).

4. Mo hinh ho#t d§ng TONG CONG TY CO CAC CONG TY CON VA LIEN DOANH LIEN KET SAU:

TST lê Ioi ich T5 l quyn bittz quyk Ten Dia chi

S6 cuoi n m So dAu nam SO cutrii

Tam • •

So dill nam

Mfg ty con

Cong ty TNHH MTV BO Ap HOa, Xa An Phu, Huyen Tp.HCM Chi, HCM

100.00 100,00 100,00 100,00

C8ng ty TNHH MTV Cay 2A41 Tinh 10 10, Xa Pham Van tring TP.HCM Hai, Binh Chanh, HCM

100,00 100,00 100,00 100,00

C8ng ty TNHH Nu& main Viet Huang Hai 964 Nguyt'n Duy, Quart 8, HCM

69,21 69,21 69,21 69,21

C6ng ty CP Bao ve thgc vat Khu ph 1 - Phtrong Tan Thuan Sai Gan Dong, HCM

59,33 59,33 59,33 59,33

Cong ty TNHH MTV XNK 356/21 Bach Ding P14 Quan N6ng Lam Hai San Binh Thanh, HCM

100,00 100,00 100,00 100,00

Ap 1 xa.- Tan Dong, huyen Thanh Cong ty CO phan CB Nong Hod, tinh Long An San XK SG Viet Htmg

88,48 88,48 88,48 88.48

Cling ty lien kit

Cong Ty TNHH Wing 38 Pharn Van C0i, Xa Pham Van Nghiep Vinneco Sagri C0i, H.Cii Chi, HCM

36,00 36,00 36,00 36,00

Tang 13 Tea nha Miss do Dal, s6 Cong ty TNHH Ming

21 Nguittn Trung Ngan, P. We'n Nghiep Trung Thfiy Sagri

Nghe, Quan 1, TP HCM 36,00 36,00 36,00 36,00

C6ng ty CO phan Lam 08 Hoang Hoa Thdm, QuAn Binh Nghiep Sal Gen Thanh, HCM

26,21 100,00 26,21 100.00

49,20 COng ty CP Thtrc Pham GO 21/6 Phan Huy ich, Q. GO \tip, Vap Tp. HCM

49,20 49,20 49,20

Cong ty CP Det Wed Sai 89 Nguygn Khodi, Quan 4, Tp. Gon HCM

40,00 40,00 40,00 40,00

Cong ty CP Phan Bon Sinh Ap Tam Tan, Xa Tan An H0i, Hóa ca Chi Huyen CU Chi, Tp. HCM

20,00 20,00 20,00 20,00

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TONG CONG TY NONG NGHIEP SAL GON - MOT THAN!! VIEN 189 Dien Bien Phi, Phttong 15, Quein Binh Thanh, Tp .Fld Chi Minh.

Cong ty CP DVNN va TM 43 Phan Van Han, Tan ThOi Thuan Kieu Nhdt, Quart 12, Tp. HCM 20,00 20,00 20,00 20,00

Cong ty CP Sinh Thai Van xa With Lc A, Huyen Binh 1-16a. Vinh LOc Chanh, TP. HCM 20,00 20,00 20,00 20,00

Cong ty TNHH DT TM QuOe 10 IA, P. Trung my Tay, Deng Tien Quart 12, Tp. HCM 40,00 40,00 40,00 40,00

Cong ty TNHH Sai Gen 93 Nguyen Du, Quan 1, Tp. Nit& Phirang HCM

Cong ty Lien Doanh 2/3 Tang NE= Phil, P. Phu& Biopharmachemie Long B, Q.9, Tp. HCM

30,00

30,00

30,00

30,00

30,00

30,00

30,00

30,00

CAC DON VI TRVC THUOC: Ten Dia chi

Van phong Tang C8ng ty

Cong ty Chan nuoi va cite Wen thgc phdrn Sal Gen

Xi nghiep Khai thac cite bin dich v-kt thtiy san

Trung tam Giang Thity san va Cay tang

II. 'CET QUA HOT BONG

Kt qua hog dOng kinh doanh cüa Tang Cong ty va firth hinh tai chinh tai ngay 31/12/2019 duvc the' hien trong Bao cao tai chinh dinh kern.

III. CAC sv KIN PHAT SINH SAU NGAY ICHOA SO LAP BAO CAO TAI CHfNH

Theo Quyet dinh st) 1902/QD-UBND va s6 1903/QD-UBND ngay 09/5/2018 dm tly Ban Nhan dan Thanh phav viec chuyen giao 02 Cong ty con 100% vOn la Cong ty TNHH MTV Cay Trang Tp. HCM va Cling ty TNHH MTV BO SCra Tp. HCM ye lAm Doanh nghiep tut thuOc I.:Jy Ban Nhan Dan Tp. HCM. Toi th6i diem phat hanh bao cao nay 02 cOng ty vein chtra &lye tach khoi Tang cong ty.

Lien quan den vu An hinh str "Vi pham quy dinh v quan 1S/, s* ding tai san Nha ntrov gay tit& thoat, lang phi" tai Tang c8ng ty nong nghiep Sài Gon TNHH MTV (Sagri); Ong Van Trpng Diing, Ong Le TAn Hung va Ba Nguyen Thi Tinly dA bi tam giam. Co quan Canh sat dieu tra BO Cling an da' dang tiep tic di'eu tra cac vdn de lien quan tói vu an.

IV. HO! DONG THANH VIEN, BAN GIAM DOC, BAN KIEM SOAT, ICE TOAN TRIroNG VA DAT DIN THEO PHAP LU*T HO! BONG THAN!! VIEN- BAN TONG GUM DOC- KIEM SOAT VIEN va ICE TOAN TRIfoNG (cu)

Chin vi Tam giam 08/7/2019 Tarn giam 06/7/2019 Tam giam 08/7/2019 Het nhiem kjr 06/2019

Ong Trait Ng9c H6 Chit tich Hi Tang thanh vien 13ô nhiêm ngay 03/12/2019

KIEM SOAT WEN

Hy va ten Chin vn

Chtra be nhiem

Kiem sok vien

BAN TONG GIAM DOC (m6i)

Hy va ten Chfrc vn

5

189 Dien Bien Phil, Q. Binh Thanh Tp. HCM.

195 Dien Bien PK Q. Binh Thanh Tp. HCM.

136A Tran Qu5t, Phtrang 6, Quart 11, TP.HCM

Huyen Cii Chi, Tp. HCM

Ong Van Trgng Dung

Nguyen Chit tich hi dong thanh vien Ong Le lin lifing

Nguyen Teng Giam Doc - Thanh vien HDTV Ba Nguye'n Thi Thily

Nguyen Ke Tan Trtarng Ba Nguyen Thi Thanh An

Nguyen Kim soar vien

HQ! DONG THAN!! vtEN (m6i)

Hy va ten Chirc vi

Tran Ng9c HO

T6NG ONG IY ONG NGA

NP

Sikt GO INHVI

1A6TIK.ANNINt

i deng thanh vien Tong Cong ty

*-P Chit tich

TONG CONG TY NONG NGHltP SAL CON - TNHH MOT THANH VEEN 189 Dien Bien Phzi, Phwerng 15, Quen Binh Thignh, Tp lid Chi Minh.

Ong Pham Thiet Hoa TOng giam d6c

Ong Bui Van My Pho thng gidm dc

BA Nguygn Thi Thu Ngoan Pho thng giam dc

ICE TOAN TRIAJNG

Hy va ten Chtk vi

BO nhiem ngay 03/12/2019

BO 'Nem ngay 06/02/2020

Icing Xuan Ph6 Phu trach phong Tai chinh K toan BO nhiem ngay 09/03/2020

Theo danh sach tren, Ichong ai trong Hi dOng Thanh vien (mai), Ban TOng Giam dc (mai), Ban Mem soat (mai) sCr dung quy'en lut ma hg dtrgc giao trong viec quan l , dieu hanh Ring Gong ty d co dtrgc bat kY mOt Igi ich nao khac ngoai nhiing lgi ich thong thtrang th• viec nhan ltrcmg, thtrang, th6 lao tCr TOng COng ty.

V. KIEM T0A.N VIEN

Cong ty TNHH Dich vu Ttr van Tai chinh K toan va. Kiêm toan Phia Nam (AASCS) d duvc chi dinh lam ceng tac kiem toan cho TOng Cling ty.

VI. CoNG BO TRACH NHIM CiJA BAN TONG GUM DOC DOI Val BAO CAO TAI CHINH

Ban TOng Giam d6c TOng Cong ty chlu trach nhiem v viec lp Bdo cao tai chinh phan dnh trung thkrc, hcfp 1 tinh tai chinh, ket qua hoat dOng kinh doanh va Bao can ltru chuyen tien tecüa Teng Cong ty trong nam. Trong qud trinh lap,NG-7.-A. Bdo cdo tai chinh, Ban TOng Giam d6c Tang Cong ty cam ket dal than th0 cdc y'eu cau sau: tou(m Htiu HMI

- Lira Chgn cac chinh sdch ke Wan thich hgp va dp dung cac chinh sach nay mOt cach nhat quan; • vy INN KE TOR

- Dtra ra cac danh gid va dkr dodn hgp 1St va than trgng; MEM TOAN

- Cac chuan mkrc k toan dang ap dung duce TOng Cong ty tuan thit, khong co nhang áp dung sai tech trgng yêC den mire cAn phai ding b6 va giai thich trong bdo cdo tai chinh.

- Lap ode bdo cdo tai chinh dkra tren co so hoat ging kinh doanh lien tpc trir trtrOng hgp khang the cho rang TOng Cong ty s tip tic hoat Ong lien tuc.

Ban TOng Giam d6c TOng Cong ty dam bao rang cdc se ke toan &rot kw gill- (16' phan anh tinh hinh tai chInh c6a TOng Cong ty, vai mut dO trung thkrc, hgp lY tai bat dr thai diem nao va dam bao rang Bdo ca.() tai chinh tuan thU cdc quy dinh hien hanh cUa Nha mac. DOng thiri c6 trach nhiem trong viec bao dam an toan tai san dia TOng Cong ty va thkrc hien cdc bin phap thich hp de ngan chart, phat hien cac hanh vi gian 1n va cac vi pharn khdc.

Ban TOng Giam d6c 'Ding COng ty cam ket rang Bdo cao tai chinh da phan anh trung thkrc va hgp IS/ tinh hinh tai chinh cUa TOng Cong ty tai thoi diem ngay 31 thing 12 nam 2019, ket qua hot dOng kinh doanh, cUng niur Bdo ca.° lull chuyen tien t cho nam tai chinh ket thfic ding ngay, ph6 hgp vai chuan nwc, che dO k toan Viet Nam va tuan thU cdc quy dinh hien hanh c6 lien quan.

Tp. Ha Chi Minh, ngay 30 thanh 03 nem 2020

TM. Ban Tang Giam it& Tang C6ng ty Tang Giam dc

Phm Thitt 116a

6

CONG TY TNHH WHIT TIC VAN TAI CHINH KE TOAN VA KIgM TOAN PHiA NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

S6:349/BCKT/TC/2020/AASCS

BAO CAO KIEM TOAN DOC LAP VI bdo cdo tai chinh aim 2019 kiit tithe ngay 31 tilting 12 tram 2019

ctia TONG CONG TY NONG NGHIfP SAI GON - TNHH MOT THANH VIEN

Kinh - 118i citing thanh viten 'Ding cong ty Nang Nghiep Ski Gim - TNHH Met Thanh vien

- Ban Tiing Giam d6c TOng Ong ty Ming Nghiep Ski Gon - TNHH Wit Thant' vie!) Bio can kiem than v'e BA° can tai chinh Chfing toi dã kiem toan bao cao tai chinh kern theo ciia Tting Cling ty N8ng nghiep Sal Gen - TNHH Met thanh viOn, dtroc lap ngay 30 thing 03 nam 2020 tir trang 09 den trang 40, bao gem: Bang can di ke toan tai ngay 31 thang 12 nam 2019, Bao cao ket qua hoat dOng kinh doanh, Bao cao listi chuyen tien t cho dun tai chinh kat thfic ding ngay va Ban Thuyet minh bao cao tai chinh.

Trach nhiem ciia Ban Timg Giam dc

Ban TOng Giam dc Tang C6ng ty chlu trach nhiem v viec Ip vã trinh bay tiling thuc vã hop 15, bao cao tai chinh cia Tong Cong ty theo chuan muc ke toan, che de' ke toan (doanh nghiep) Viet Nam va CAC quy din!) pl ap 1' c6 lien quan den viec Ikp va trinh bay bao cao tai chinh va chiu trach nhiem v kiem soat nei be ma Ban Toi, Giam dee xac dinh la can tin& de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sat trong do gian In hoc nham Ian. r

• *

Traci) nhiem ciia Klein toan vien

Trach nhiem cüa chnng toi la dtra ra 5, kin ve bao cao tai chinh dua tren ket qua dm cu0c kiem toan. Chung tei di tin hanh kiem toan theo cac chuan intrc kiem toan Viet Nam. Cac chuan mix nay yeu cu chfing toi Wan thA

chuan intro va-cac quy dinh v dao dac nghe nghiep, lap ice [loath va dive hien cu8c kiern toan de dat citroc sr darn bao hop 15, ve viec lieu bao cao tai chinh cüa TOng Cong ty c6 con sai sot tong yeti hay khong.

Ceng viec ki'ern toan bao g6m thkre hin cac thd tvc nham thu thap ca.c bang chfing kietn toan ye cac se lieu va thuyet minh tren bao cao tai chink Cac thfi tvc kiem toán duce Iva chon dtra tren xet doan cüa kiem toan vien, bao gm dánh gia rid ro c6 sai sot trong yeti trong bao cao tai chinh do gian Ian hoac nham Can. Khi thuc hien danh gia cac riii ro nay, kiem toan vien da xem xet kiem soat Wei b8 cfia Tong Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hop nham thiet ke cite thu tic kiem toan phi) hop vai tinh hinh duce te, tuy nhien khOng nham intic dich dtra ra 5, kin v hieu qua dm kietn sok nei b8 cua Tong Cong ty. COng viec kiem toan ding bao gem danh gia tinh thich hop dm cac chinh sach ke toan.dtroc pp citing va tinh hap 15, ca cac (Jac tinh kE toan dm Ban Tong Giam doe ding nhtr danh gia viec trinh bay tong the bao cao tai chinh.

Chung toi tin filen rang cac bang chUng kiem toan ma chfing tOi di thu thap (lilac la day dO vã thich 1-Ryp 1:1111 co. sà cho kin kiem toan ngoai tar dm chfing toi.

Co so. ciia )5 kiln kiln: totin ngoal

I. Float Ong kinh doanh nam 2019 tai cong ty CO phan CB Wing San XK Sal GOn Viet Hung bi l nlurng aura dtroc trich lap du phong. Theo 5, Men dm Tang Con ty, Ten cong ty va.Cong ty (SGVH) clang co tranh chap ve.,"1 15, le von Op nen chtra trich lap. Bad cao tai chinh 2019 dm tong ty CO phan CB Wing San XK Sal Gen Viet Hung chua &roc kiem toan.

2. Can dr ban an pink tham se 71/2019/KDTM-PT ngay 13/11/2019 dm Tea an nhan dan cap cao tai Thanh phe Ho Chi Minh ye viec tranh chap giira cac thanh vien cna Cong ty vai nhau ve !than yen gOp; dã tuyen ker : Tong Cong NN Sai Gem TNIIH MTV khong con la thanh viOn cüa Cong ty Ntrac Mam Viet Huang Hai (V1-11-1) va bu8c Teng cong ty phai tra lai ding ty (VHH) s6 tin 2.059.310.463. NInr vay, theo ket qua tuyen xr oh ban an thi Cong ty (VHH) khong con IA c8ng ty con cüa T8ng ding ty; tuy ninth Tong cong ty chua thuc hien giam von dm cong ty nay, Theo 5, kin dm don vi, do co quan cap chu quan chtra c6 kin ve viec

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29 Vo Thi Sau Street, District 1. Ho Chi Minh City

Tel: (028) 3820 5944 - (028) 3820 5947 - Fax: (028) 3820 5942 Email: info@aascs.com.vn Website: www.aascs.com.vn

A A ac

Kim twin vien

giam yen tren va hien nay TOng cong ty dang tip tic thuc hien a,nghi Giinn DOc tham lai vii an theo dang quy dinh phi) 14t. Viec ghi nhan cong ty (VHH) la cong ty con dm Tong cong ty trolls bao cao tai chinh nam 2019 khi dã c6 ban an tuyen xis nhu tren la chua pha hop vol qui dinh Phap (nat.

3.,Can cü vao Bao cao tai chinh (chtra &roc kiem toan dc lap) dm cac khoan dAu ttr nhu trinh bay tai , mtic V.2b TOng cong ty chtra trich lap du phong khoan du ttr tai chinh vao cong ty TNHH Dan tu TM .Dling Ti'en lam cho chi phi tai chinh giam va loi nhuan tang len mOt khoan Wang Ung 1.336.000.000 clang.

4. Thang 6 natn 2019, Tiing Gong ty dA dua du An nha may giet me gia sac Cu Chi vao hoat Ong, da c6 doanh thu giet ine (doanh thu gib ma chit At la cita thz'r nghietn trong n3i 1,0 vet chtra dtroc ccip phep hoot d'Ong chinh tht'cc) :762.650.906 deng, tuy nhien chtra ghi nhan tang tai san co' dinh hint hinh, chtra trich khau hao theo .qui dinh. Theo thuyet minh dm don vi nha may chi a giai doan van hanh tht:r nghi'm, may m6c chua hoan thin d co the van hanh chinh thirc va chua dtroc ban giao tr nha that' nen aura trich khau hao. Ngoai ra theo cong van so 730/UBND-NCPC ngay 20/7/2019 dm by Ban Nhan clan Thanh pile He Chi Minh ve viec giCr nguyen hien trang, tha toc phap 19 va tarn dthlg bin Ong di voi tai san dm Tong Cong ty nen Tong cong ty chua the hoan thanh cac khau cuoi de dtra vao hoat dOng chinh thirc.

5., Trong nam 2019; Tien thue dat nhieu mat bang phai tinh lai do dieu chinh tang khung gia tittle va he se thue dat an den tin thue dat cüa nhieu mat bang bi truy thu tir nam 2018 trO• trtrac vol gia tri la: 40.489.047.359 d8ng; Tong cong ty d gin nhan tang chi phi nam 2019 la chua phü hgp vol qui dinh.

6. Trong am 2019; Can dr vao Bao cao tai chinh (chtra throe kiem toan) cOa ding ty co' phan Dan Ttr Y Te Sal Gan, Teng cong ty chua !loan nhap du phOng tai chinh dai han s tin la 23.995.360.000 dtmg lam cho loi nhuan trtrac thue nam 2019 giam di mOt khoan tuang &rig. Theo Si kin cua don vi, bao.cao tai chinh ctia Cong ty Co Oat Dau Y te Sai Gan chtra dugc kiem toan nen Teng ding ty khong c6 co sa de hoan nhap.

k kiln kicm loan:

Theo Si kin chung tôi, ngoai trir anh !wan ctia van d'e nett tai doan "Co sa dm 9 kin kim toan ngoai trir", bao cao tai chinh dä phan ánh trung thuc va hop 19, tren cac khia canh trong yeti tinh hinh tai chinh cüa TOng Gong ty Nong nghiep Sal Gen TNHH Mt thanh vien tai ngay 31/12/2019, cang nhtr ket qua hoot Ong kinh &atilt va tinh hinh tun chuyen tin t nam tai chinh ket auk tai ngay 31/12/2019, pita hop vol Chan nitre ke loan, che ketoan (doanh nghiep) Viet Nam va cac quy dinh phap ca lien quan den viec lap va trinh bay bac cao tai chinh. ,

trj ci)n aluin mph

Khong phü nhan 9 kin ngoai trir neu tren, cac khohn dau ttr vao cong ty lien doanh lien k'et (xem chi tit thuy'et minh V.2b trang 23,24) chi dtroc can ct'r vao cac bao cao tai, chinh chua &roc kiein toan dc lap, so lieu trich lap du phong giam gia cac khoan dau tu nay c6 the bi thay d6i neu c6 sr thay dM v lc& qua kinh doanh sau kiem loan tai cac cong ty nay.

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8

TONG CONG TY NONG NGHItPSAI CON - TNHH MOT THANH VIEN Bcio ctio thi chinh tang hop

189 Dien Bien Phu, PIntang 15, Quan Binh Thonh, Tp Ha Chi Minh. Cho neim tai chinh kb iliac ngay 31/12/2019

BANG CAN DOI KE TOAN Tgi ngdy 31 thdng 12 taint 2019

Dan vi tinh: VND

TAI SAN A Ma so TM SO cutii Wain SO din nam Al TAI SAN NGAN HAN=110+120+130+130+150) 100 790.702.586.077 771.436.041.360

I- Titn va cc khoin ttroug dtmeng tin 110 V.1 78.064.383.740 29.373.184.735 1 Tien 111 43.564.383.740 12.556.803.675 2 Cac khoan tuang dtrang ti& 112 34.500.000.000 16.816.381.060

II- Dau ttr tai chinh ngan han 120 445.643.314.647 429.501.001.287 3 Dalt tu nam giir den ngay dao hp 123 V.2a 445.643.314.647 429.501.001.287

III- Cac khoin phii thu ngAn han 130 99.787.902.376 114.959.284.148 1 Phai thu ngan flan dm khach hang 131 V.3 39.627.743.840 43.366.668.603 2 Tra truck cho nguari ban ngan 'tan 132 V.4 6.067.808.414 13.901.022.657 6 Cac khoan phai thu khac 136 V.5a 65.917.165.854 61.876.444.110 7 Du phong cac khoan phai thu kho dbit (*) 137 V.6 (11.824.815.732) (4.184.851.222)

IV- Hang din kho 140 V.7 140.090.073.496 155.001.497.831 I Hang tiin kho 141 140.090.073.496 155.286.208.203 2 Du phong giam gia hang ton kho (*) 149 - (284.710.372)

V- Tai sin ngan lion kbac 150 27.116.911.818 42.601.073.359 1 Chi phi tra truac ngan han 151 V.8a 3.822.183.304 8.877.433.962 2 Thue GTGT &roc Ichau trir 152 658.843 5.165.439.632 3 Thue va cac khoan khac phai thu Nha nuac 153 V.15b 23.294.069.671 28.558.199.765

TAI SAN DAI HAN (200 = 200 1.510.481.373.399 1.500.683.610.497

B/ 210+220+240+250+260)

I- Cac khoin phii thu dai Ilan 210 4.393.197.000 4.393.197.000 6 Phai thu dai han khac 216 V.5b 4.393.197.000 4.393.197.000

II- Tai san c6 ainh 220 183.917.489.004 186.856.010.917 1 TSCD hal hinh 221 V.9 173.329.327.180 175.956.432.569

- Nguyen gia 222 453.026.938.850 436.353.640.899

- Gici til hao mon lily ld (*) 223 (279.697.611.670) (260.397.208.330)

3 TSCD vo hinh 227 V.10 10.588.161.824 10.899.578.348 - Nguyen gia 228 13.390.910.540 13.390.910.540

- Gia In hao mdn lily Id (*) 229 (2.802.748.716) (2.491.332.192)

III- Bt dOng sin du tu 230 V.11 123.187.912.313 126.752.344.037 - Nguyen gia 231 139.472.190.801 139.472.190.801 - Gia tri hao mon li.iy ke (*) 232 (16.284.278.488) (12.719.846.764)

IV- Tai san do•dang dai Ilan 240 153.796.617.585 150.138.942.216 2 Chi phi xay dung ca ban do clang 242 V.12 153.796.617.585 150.138.942.216

V- DAu fir till chinh dai han 250 V.2b 1.004.518.286.114 1.004.594.411.181 1 Dau tu vao cong ty con 251 747.815.348.467 747.815.348.467 2 Dal.' ttr vao cong ty lien doanh, lien k'et 252 236.487.236.101 236.487.236.101 3 DAL.' tu gOp von vao don vi khac 253 54.602.700.450 54.602.700.450 4 Du phong dau tu tai chinh dai han (*) 254 (34.386.998.904) (34.310.873.837)

VI- Tai san dai han khac 260 40.667.871.383 27.948.705.146 1 Chi phi tra trade dai han 261 V.8b 37.111.213.231 23.032.990.987 2 Tai san thue thu nhap 'loan lai 262 3.556.658.152 4.915.714.159

TONG CQNG TAI SAN (270 = 100+200) 270 2.301.183.959.476 2.272.119.651.857

•,01112

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9

TONG CONG TV WONG NGHIO:' SA1 GON - TNHH MOT THANH VIEN

Bdo cdo chthh aing h9p 189 DiO'n l3iên Phi, Phzthng 15, Ozzan Binh Thanh, Tp Ha Chi Minh. Cho nciin tai chinh 1dt thzic này 31/12/2019

NGUON VON Ma s6 TM S6 cu6i nam . - .

SO du Wain

C/ NQ PHAI TRA. (300 = 310+330) 300 396.220.276.735 374.551.045.348

I- Ng ngAn 114n 310 377.718.857.197 354.763.225.810 1 Phai tra ngued ban ngan Ilan 311 V.13 70.730.127.216 59.048.174.849 2 Ngtroi num tra tin trade ngAn han 312 V.14 729.102.506 589.244.794 3 Thue va cac khoan phai n'ep Nha nu& 313 V.15a 20.656.943.384 4.831.518.218 4 Phai tra ngue4 lao deng 314 V.16 12.050.957.988 14.405.662.466 5 Chi phi phai tra ngan han 315 V.17 26.981.907.546 31.198.935.096 6 Phai tra nei b0 ngan hp 316 - - 7 Phai tra theo tin ci6 k6 hoach hgp deng xay dung 317 - - 8 Doanh thu chtra thuc hi'en ngAn Ilan 318 8.693.444 98.743.260 9 Phai tra ngan han khac 319 V.18a 229.208.037.057 215.801.772.687 10 Vay va ng thue tai chinh ngan hp 320 V.19a - - 11 Du phong phai tra ng&n han 321 - - 12 Quy khen thuang, phtic lgi 322 V.20 17.353.088.056 28.789.174.440 II- No clai h4n 330 18.501.419.538 19.787.819.538 7 Phai tra. dai han khac 337 V.18b 10.585.597.000 10.614.997.00 8 Vay va ng thue tai chinh dai hail 338 V.19b 270.725.516 270.725.516 • 13 Quy phat tri6n khoa hoc và cong nghe 343 7.645.097.022 8.902.097.022 .

D/ VON CHI.J SO Het (400 = 410 + 430) 400 1.904.963.682.741 1.897.568.606.50:

I- VOn chi' so• him 410 V.21 1.904.963.682.741 1.897.568.606.509/ 1 Ven dau tu ctia chit se( hiru 411 1.690.510.000.000 1.690.510.000.600<

- C6 phieu ph o thong c6 quyen bieu quyet 411a - - - Ca phidu tru dc7i 411b - -

2 Thang du v6n c6 phAn 412 - - 3 Quyen chon chuyen di trai phieu 413 - - 8 Quy dau tu phat trien 418 141.490.924.382 146.953.547.351

11 Lgi nhuan chtra phan phi 421 72.506.490.189 59.648.790.988 - Lai nhu On sau thud chua phan phai liiy ICJ cldn cuOi 421a 46.348.790.988 58.309.705.983 - Lai nhu 417 sau thud chtra phcin phai k-S, nay 42Ib 26.157.699.201 1.339.085.005

12 Nguen yen dau tu XDCB 422 456.268.170 456.268.170

II- NguOn kWh phi va quy khac 430 - - 1 Nguon kinh phi 431 - - 2 Nguen kinh phi da hinii thanh TSCD 432 -

TONG CQNG NGUON VON (440 = 300+400) 440 2.301.183.959.476 2.272.119.651.857

Tp. Ha Chi Minh, ngas, 30 th6nh 03 176111 2020

Nguel 14p bi4u (4, ha ten)

Lam Xuan Thanh

Phu trach PTCKT - Ph6 Giam D6c TOng Giam dc Tai chinh .e0610_20 ten, clang a' au)

, ( 179 ten) ToNG CoNG TY

(13. ONG NGH10 SAI GoN •TNHH

4 MOTTHANHVIEN

'IM/H.T10

Tong Xuan Phu hpn Thik Hon

10

Tp. 1-fd Chi Minh, ngezy 30 ihanh 03 nclin 2020

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TONG ONG TV NONG NGHIP

SAI GoN -TNHH

NOT THANH VIE

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Phu trach PTCKT

Phi Giam D6c Tai chin!'

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TONG CONG TY NONG NGHIV) SAL CON - TNHH MOT THANH VIEN Btio ctio chinh tong 119p

189 Dien Bien Phii, Plitrang 15, Ouein Binh Th4nh, Tp Ha Chi Minh. Cho nam tai chinh ku fink. 'way 31/12/2019

BAO CAO KET QUA HOAT DONG KINH DOANH Nam 2019

Dan vi tinh: VND

Chi tieu - A Ma so TM Nam nay Nam trtrov

1. Doanh thu bin hang va cung cAp dich vu 01 VI.1 691.471.085.553 1.404.821.784.131 2. Cac khoan giam trir doanh thu 02 VI.2 12.975.841.755 11.114.841.705 3. Doanh thu thuAn N4 ban hang vã cung ca'sp dich vu 10 678.495.243.798 1.393.706.942.426 4. Gia vo'n hang ban 11 VI.3 522.949.886.495 1.247.301.395.009 5. Lqi nhuan g0p ve bin hang va cung cip dich vi 20 155.545.357.303 146.405.547.417 6. Doanh thu hoat Ong tai chinh 21 VI.4 29.156.070.798 63.029.138.100 7. Chi phi tai chinh 22 VI.5 76.968.527 56.088.473.992

Trong do.. Chi phi Mt vay 23 - 12.613.583.405 8. Chi phi ban hang 25 VI.8a 37.149.528.049 40.661.865.674 9. Chi phi quail Ij, doanh nghiSp 26 VI.8b 107.418.331.385 113.243.649.858 10. Lqi nhuan thuin tir hot dOng kinh doanh 30 40.056.600.140 (559.304.007) 11. Thu nlfap khac 31 VI.6 41.920.682.582 23.409.470.506'

12. Chi phi khac 32 V1.7 54.460.527.514 20.943.806.355 13. Loi nhuan khac 40 (12.539.844.932) 2.465.664.151

14. Tang loi nhuan ke toan trtrerc thue. 50 27.516.755.208 1.906.360.144

15. Chi phi thus TNDN hiSn hanh 51 VI.11 - 1.236.347.850

16. Chi phi thuS TNDN hoan Lai 52 VI.10 1.359.056.007 (669.072.711)

17. Lqi nhuan sau thud thu nhap doanh nghi4 60 26.157.699.201 1.339.085.005

18. Lai co' ban tren ci:I phi&I 70

19. Lai suy giam tren cij phie'u 71

Lam Xuan Thanh Tting Xuan Phi

Phum Thie't Hôa

11

TONG CONG TY WONG NGHMP SAI CON - TNHH MOT THANH VIEN Bao cao (Ai chinh tong hqp

189 Dien Bien Pha, Plnrang 15, Quail Binh Thanh, Tp Ha Chi Minh. Cho nam tea chinh lcett tink ngay 31/12/2019

BAO CAO LU'U CHUYEN TIEN TI (Theo plutang phap &yr dap)

Nam 2019 Dan vi tinh: VND

Chi tieu ma s .4

Thuyet minh Nam nay Nam trtro.c

I. Um chuyen tin dr hoat di:mg kinh doanh

1. Tian thu PI ban hang, cung cap dich vu va doanh thu Id 1 691.159.117.065 1.229.691.069.524

2. Tian chi tra cho ngtriyi cung cap hang Ma va dich v1„1 2 (504.112.167.057) (1.054.057.841.493) 3. Tian chi tra cho ngtrai lao dOng 3 (58.972.032.230) (63.812.649.591)

4. Tien chi tra lal vay 4 - (12.988.270.599) 5. Tien chi ni)p thue thu nhap doanh nghiep 5 (124.164.454) (6.414.014.181) 6. Tian thu khac tir hog Ong kinh doanh 6 38.828.760.010 14.238.060.791 7. Tian chi khac cho hoat cl(ing kinh doanh 7 (139.658.736.213) (164.228.563.608)

Lim chtlyJn tin thuan dr hoca d(mg kinh doanh 20 27.120.777.121 (57.572.209.157) -..

II. Lull chuyen tin tir hoat dOng du tu.

1. Tien chi a mua sim, xay dkrng TSCD va cac tai san dai hp khac 21 (67.853.650.273)

2. Tien thu Ur thanh 1j,, nlurgng ban TSCD va cac tai san dai han khac 22 55.241.292.415. 3. Tian chi cho vay, mua cac cong cu ng cila dun vi khac 23 (941.476.750.839) (494.923.015.239)

4. Tian thu hi cho vay, ban lai cac cong cu ng dm dcm :

vi khac 24 907.846.789.491 925.193.555.727 7. Tien thu !di cho vay, di tire va Igi nhu4n dupc chia 27 68.500.383.232 88.031.054.038

btu chuyb lib thulin tit hogt crOng ditu tu• 30 34.870.421.884 505.689.236.668

HI. Ltru chuyen tien tir hoat dOng tai chinh 3. Tian vay ngn han, dai han nhan thrgc 33 - 254.500.000.000 4. Tien chi tra ng g'6c vay 34 - (736.279.000.000) 5. Tian chi tra ng thue tai chInh 35 - 6. Co tfrc, Igi nhuan da tra cho chi:i sa hiru 36 (13.300.000.000) (18.000.000.000)

Lim chuyin tie'n thuan tit 11091 d'Ong tai chink 40 (13.300.000.000) (499.779.000.000)

Lull chuyen tin thuan trong ky (50 = 20+30+40) 50 48.691.199.005 (51.661.972.489)

Tien va timing dtro.ng tien Tau kY 60 29.373.184.735 81.035.157.224

A.nh hu•Cmg clia thay clai t3) gici hi cloai quy dai ngoai re 61

Tien vi ttrung throng tin cutii 14 (70 = 50+60+61) 70 V.1 78.064.383.740 29.373.184.735

)NG TV MOEN HUN' vu lily

trm 10A 11A NAM!

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Tp. Ha Chi Minh, ngay 30 thcinh 03 nom 2020

TOng Giant dile

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TaNG ONG TV ONG NGHleP

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MOT THANH VIE /14

Lam Xuan Thanh Tong Xuan Phti

ham Thiel Ilea

12

TONG CONG TY NONG NGHItI3 SAI GON - TNHH MOT THANH WEN Bdo cdo ted eighth king hpp

189 Dien Bien Phi, Phirong 15, Qu'dri Binh Thonh, Tp H Chi Minh. Cho neim iài chinh kei thtic ngety 31/12/2019

THUYET MINH BAO CAO TAI CHiNH Ncim 2019

(Thuyet minh nay la be') pha.sn hop thanh khong the tach rai va chrqc d9c cling voi Boo cao tai chinh ) I. DOc diem hoat dOng ciia doanh nghiep

1. Hinh thiic vOn

Teng cong ty Nang Nghiep Sai Gen la doanh nghiep Nha nu& dtroc thanh lap theo quyet dinh s6 6178/QD-UB-KT ngay 30 thang 12 nam 1996 dm I:1y Ban Nhan Dan Thanh ph e He Chi Minh. Theo quyet dinh 2667/QD-UBND v viec t chirc Jai Teng ding ty Nang Nghiep Sal Gan - TNHH Met Than]) vien hoat Ong theo mo hinh Cong ty me - cong ty con, trong dO Cong ty me (dtrac goi la Tong Cong ty) nye tiep thyc hien cac hoat Ong kinh doanh va du ttr von dtrai hinh thirc sa h&u trong von dieu l cüa cac doanh nghiep khac, tryc thuec UBND Thanh 06 He Chi Minh, boat cleng kinh doanh thyc hi'en theo luat doanh nghiep. Theo quyet dinh sO 3945/QD-UBND ngay 08 thang 09 nam 2010 ve viec chuyen dôi Tong Cong ty Nang Nghiep Sai Gen hoat Ong theo mo hinh Cong ty me - Cong ty con thanh Teng COng ty TNT-1H MTV boat ging theo hinh thirc Cong ty me - Cong ty con.

Ttmg cong ty Ming Nghiep Sai Gott &roc So• K Hoach vb. Dau Ttr Thanh pile He Chi Minh cip gidy ch(mg nhan clang ky kinh doanh Ian dAu s6 41066000321 ngay 15 thang 11 nam 2006. Giiy phep sCra (lei se 0300636205 ngay 18 thang 11 nam 2010 nei dung sda (lei IA: Di ten doanh nghiep tà Teng Cong ty Wing nghiep Sai Gen thanh Teng Cong ty Nong nghiep Sal Gen - TNHH Met Thanh Vien; Thay ct6i lan thtir 1: ngay 18 than 07 nain 2012 ve tang von dieu le: 1.447.727.000.000 deng (Met nghin bon tram bon mtrai bay ty bay tram hai intrai bay trieu Tong). Thay Ian thir 2: ngay 24 thang 09 nam 2013 ve tang van dieu le: 1.690.510.000.000 cleng (Met nghin sau tram chin maul ty nam tram intrai trieu &Ong). Thay di Ian thil 7: ngay 10 thang 02 nam 2020 ye viec thay den nguai dai dien phap luat . dm Tong Cong ty. 2. Linli vkrc kinh doanh: San xuAt, chO bien, throng mai, dich vi, gia cong

3. Nganh nghe kinh doanh - San xudt, mua ban gieng va thirang phim chit lam cao cac loai cay treng, vat nuoi (gia site, gia cam, th6y san, !au an toan, dim cayenne, cay an trai, hoa Ian) va thyc hien cac dich vu ky thuat, chuyen giao cong nghe chan nuoi, trCmg trot phye vy san xuat nong nghiep. - San xuat, mua ban, che bi'en san pham nganh Cong-nong-lam nghiep va thOy san (thuec trir sau, phan bon, thuoc th6 y, thirc an chan nuoi, mu cao su, korai mac, bao bi PP) thtrc phim; - Ch e bin, gi6t m6 gia stic gia cam.

- San xuAt mua ban cac loai

- San xuit, gia cong, mua ban hang kim khi din may.

- Mua ban ph e lieu, hang may rnac, giay da, hang th6 cong m nghe, ding nghe phdm, hoa my phdrn, nguyen lieu, Ilea

chit, vat ttr, may moc, thiet 1)1, phy tang nganh nong nghiep, pinrang tin van chuyen (6 to, xe tai, xe chuyen dyng. xe

gin may).

- San xuAt lip rap xe gin may CKD. - Thi cong xay dtmg ding trinh thtly lçi (Khai hoang, xay dyng deng rung, san lip mat bang, clao kenh mtrang), cong trinh cong nghi6p, cu duang, kin tr6c ha tang clan dung, nha a. - Dich vki sira chQa, gia cong lip at, mua ban thiet bi ca kin nong nghiep. - Du ttr xay dyng kinh doanh ca sa ha tang ckun, khu cong nghiep.

- Kinh doanh nha - Ban buon, ban le, cung cdp dich vy an ding.

- Cho thue kho bai, van pheng lam viec (chi thyc hien del voi nhang dy an &roc CAI) c6 tham quyen phC duyet).

- Dich vti giao nhan hang boa xuit nhap khdu.

- Gia cong, dOng gOi bao bi bao quan hang boa.

- Dai lY mua ban kY gun hang boa.

- Mua ban nguyen lieu, thirc an gia s6c, gia cam, thily san.

13

TONG CONG TY NONG NGHIV SAI CON - TNHH MOT THANH WEN Brio ctio íàî Minh tong hop

189 Dien Bien Phi, Phu-Cmg IS, Qug'n Binh Thgnh, Tp1M chi Minh. Cho neim tài chinh thlic rigety 31/12/2019

- Gia Ong giet ma gia stic, gia cam, alit)/ cam (khong hoat Ong tai try se. Cong ty).

- Cho thue mAt bAng giet ma gia sUc, gia cAm, thily cAm (chi thtrc hien vai nhang dy an duac cAp co thArn quyen phe

duyet).

4. Chu kj, sin xuit, kinh doanh th8ng thuirng: Chu IcS, san xu'At, kinh doanh thong thilemg dm Tang Cong ty khOng qua 12 thang. 5. du trtic Teng Ong ty: Cong ty nha mac hoat dOng theo me hinh Tang Cling ty TNHH MOt thanh vien

Cric don v tr(rc thu0c:

Ten Dia chi Van phang Tang Tang COng ty 189 Dien Bien Phi.), Q. Binh Thanh Tp. HCM. Cong ty Chan nu6i va the hien thyc phAm Sai Gen 195 Din Bien Phil, Q. Binh Thanh Tp. HCM. Xi nghiep Khai thac che Wen dich vi thily san 136A TrAn QuS,„ Phtrang 6, QuAn 11, TP.HCM Trung tam giang thtly san va Cay trZing Huyen CA Chi, Tp. HCM 6. Dc diem hoat (Ring cila Tng Cong ty trong nam cO inh huieng den Bao cao tai chinh:

Nam 2019, Ca quan Thu e tinh lai tin thue dAt cUa nhieu mAt bing theo khung gia thue dAt phai dieu chinh dAt kinh doanh, tang he so thue dAt tir he sa 1 len he sa 2 dan den nhieu mAt bang bi truy thu vai gia tri tien thue dat rat lan.

Lien quan den vg an hinh sir "Vi pham quy dinh vA quan sir,,dyng tai san Nha mot gay thAt thoat, lang phi" tai T8ng cang ty 'long nghiep Sai Gen TNHH MTV (Sagri); Ong Van Trong Diing, Ong Le Tan Hang va Ba Nguyen Thi ThUy dã bi khai t6 va bat tam giam do. Ca quan Canh sat dieu tra BO C6ng an CIA dang tiep tpc dieu tra cac van de lien quan tai vg an. GAn 6 thang cuOi nam 2019 nhan sy dm Tang cOng ty khuyet thieu nhang vi tri quan tong nhu Chit tich hei clang thanh vien, Tang giam d6c, Ke toan twang dä anh huang khong nhe den hog Ong kinh doanh caa Tang gong ty.

II. Nam tai chinh, dun vi tien te sir ding trong kA toan

1. Nam tai chinh

Nam tai chinh cüa Tang Cong ty bAt dAu tir ngay 01/01 va kit thac vao ngay 31/12 hang nam.

2. Dan vi tien t sit'. dung trong k'e toan

Dan vi tien te sir dyng trong ghi chop Ice todn la clang Viet Nam (VND)

HI. Chuin intyc va Ch e di) kA toil] áp dung.

1. Ched Ice tofin áp dung Tang Cong ty al) dyng che dO Ice toan Viet Nam ban hanh theo Thong tu sa 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu cac thong ttr htrang clan thyc hien chuAn myc kA tan dm BO Tai chinh tong viec lAp va trinh bay Bao cao tai chinh.

2. Tuyen bA v viec tuan thit chitin nyqc kA tofin va che d k togn: Ban Tang Giam dc dam bao cla tan thd yeu cAu cCia chuAn myc kA toan, Che dO kA toan doanh nghiep Viet Nam duce ban hanh theo ThOng tu sA 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhtr cac thong ttr huang dan thyc hien chuAn myt kA toan cim BO Tai chinh trong vi'ec 10.0 NIA trinh bay Bao cao tai chinh.

3. Chinh sach khac dtrqc áp dung trong kA than: Trong nam Tang COng ty da ap ding Nghi dinh s6 32/2018/ND-CP ngay 18 thang 03 nam 2018 ye sira dai diem b khoan 1 dieu 28 Nghi dinh sa 91/2015/ND-CP quy dinh cac khoan thu tir dAu ttr van ra ngoai cia doanh nghiep nha nuac hach toan la thu nhAp Ichac cUa doanh nghiep thay vi thu nhAp hoat Ong tai chinh.

IV. Cac chinh sach kA toán áp dung

1. Nguyen tiic nghi nhljn cdc khod n Lien Va twong &rang ti'sen

14

TONG GONG TY WONG NGHItP SAI CON - TNHH MOT THANK WEN Bdo ctio iài chInh 17Ong 110

189 Dien Bien Pha, Phuong 15, Quan Binh Thanh, Tp HI3 Chi Minh. Cho ham taichinh kt tIvic ngay. 31/12/2019

Tien bao g6m tien - mg, tin gCri,ngan hang kh8ng kj, han va kj, han, tin clang chuyen, yang tin ye. Cac khan tuang dtrang tin la cdc khan dau t.r ngin han có thOi han thu hi hoc dao han khong qua.3 thing ke ttr ngay Irma,

dang chuyen dM thanh tin cling nhukhong co nhieu rii ro trong viec chuyen di thanh tien.

2. Nguyen ilk kg loan dic khan &hi tie tai chinh:

Cac khoan du ttr vao cong cu von dm dan vi khac: Dau tu vac cong ci vOn dm don vi khac bao gm eac khoan du A

cong cu v6n nhu-ng TOng C6ng ty khong có given kiem sat, d6ng kiem sok hoac co anh huong clang ke di vol ben dugc.dau tu.

Cac khoan du tir vao cong ciii vOn cUa dan vj khac dugc ghi nhan ban dau theo gia g6c, bao gm gia mua hoc khoan gOp von cong ac chi phi true tip lien quan den hoat d6ng dau ttr. CO tirc va lqi nhuan dia cac kj/ tri.rOc khi khoan dau tu dugc mua dirge hach tan giam giá tri cita chinh khoan du ttr do. C6 tire và lgi nhuan cCia cac kS sau khi khoan da'u ttr dtrgc mua dugc ghi nhan doanh thu. a Km dugc nhan bang co phieu chi dugc theo doi s6 lugng phieu tang them, khong ghi nhan gia trj CO phieu nhan dugc.

Du phong t6n that cho Cac khoan dau ttr vao c6ng cii von ccia dan vi .khac dugc trich lap nhu sau:

• Doi vai khoan du tu vao c6 phieu niem yet hoc gia tri hgp khoan du ttr duck xac dinh tin cay, viec lap du phong dua teen gia trj thi truong cUa c6 phieu.

• Dei vai khoan dau tu khong xic dinh ducc gia tri hop ly tai thei diem bao cao, viec lap du phOng duge thuc hien can dr vao khoan I aa ben dugc du tit vai mitt trich lap bang chenh lech &Cm von g6p thuc,

t8 te cac ben tai dun

vi khac va von chitsa hiru thuc co nhan vai tS, le g6p von dm T'Ong Cong ty so vai tong s8 von gap thut cac ben tai clan vi khac.

,ocilcrottsch

711 vkiri• Tang, giam s6 du phong ton that dau ti.r vao ding cu yen cua dan vi khac can phai trich lap tai ngay-ket thuc nain tai chinh dtrgc ghi nhan vao chi phi tai chinh.

3. Nguyen tac kg loan cdc khoan niphãi thu:

Cdc khan ng phai thu dirge trinh bay theo gia tri ghi sO trir di cac khoan du phong phai thu kho dol. Vic phan loai cac khoan phai thu la phai thu khach hang, phai thu neib0 va phai thu khac chigc thuc hien theo nguyen tie sau:

- Phai thu cüa khach hang phan anh ac khan phai thu mang tinh chit thuang mai Oat sinh tir giao dich cO tinh chat mua - ban gifra TOng C8ng ty va ngtrai mua la dan vi dc lp vai Tong Cong ty, bao gm cà cac khan phai thu ve tin ban hang XuAt khan Uy thac cho dan vi khac.

- Phai thu n6i b6 phan anh cac khan phai thu ac don vi trcrc thttOc khong CO tu cach pi* nhan 114ch tocin phi th0c.

- Phai thu khde phan anh cac khoan phai thu khong cO tinh thuang mai, khong lien quan den giao dich mua - ban.

- D6i vâi ng phai thu qua han thanh tan: • 30% gia tri (d61 vai khan ng phai thu qua han tir ten 6 thang den clued 1 nam. • 50% gia tri dOi vai khan ng phai thu qua hart tir veil 1 nam den duai 2 nam. • 70% gia tri doi vai khoan ng phai thu qua hp tir tren 2 .nam den dual 3 nam. • 100% gia tri d6i vai khan ng phai thu qua han tir tren 3 nam.

- 6j vai ng phai thu chtra qua hart thanh tan nhung khó có kha nang thu can ca vao du kin mac tem that de lap du phong.

4. Nguyen lac kg Nein hang tan kho:

4.1. Nguyen tic ghi nhein : Hang t6n kho duge tinh theo gia g6c. Twang hgp gia tri sthuan CO the thgc hien dunt thap han gia goe thi phai tinh theo gia tri than co the thue hien .dugc. -Gia g6c hang ton kho bao gm chi phi mua, chi phi che bien va cac chi phi lien quan true tip khdc phat sinh d co duvc hang t6n kho & dia diem va trang thai hien tai.

Gid g6c cüa hang t6n kho mua ngai bao gm gia mua, cac loai thus khong (Inge han lai, chi phi van ehuyen. 136C xep, bao quail trong qua trinh mua hang va cac chi phi khac c6 lien quan trkrc tip den viec mua hang ton kilo.

TONG CONG TY WONG NGHIFP SAI GON TNHH MQT THANH VIEN &in coo tai chink tong hyp

189 Dien Bien Pldi, Phli-ong 15, QuOn Binh Thonh, Tp HO Chi Minh. Cho nan2 lài chinh ket thác riga), 31/12/2(119

Gia gee dm hang ttin kho do don vi Ui san xuat bao gm chi phi nguyen lieu vat lieu truc tiep, chi phi nhan ding true tiep, chi phi san xuat chung co dinh va chi phi san xuat chung bin clOi phat sinh trong qua trinh chuyen boa nguyen lieu vat lieu thanh thanh phAm.

Nhang chi phi khOng dtrgc tinh vao gia g6c cna hang din kho: - Cac khoan chit khau thtrong mai va giam gia hang mua do hang mua kh6ng ding quy cach, pham chat.

- Chi phi nguyen vat lieu, chi phi nhan cong va cac chi phi san xuat, kinh doanh khac phat sinh tren mire binh thuang.

- Chi phi bao quan hang t6n kho trir cac chi phi bao quan hang t6n kho can thiet cho qua trinh san xuat tip theo va chi phi bao quan hang t'On kho phat sinh trong qua trinh mua hang.

- Chi phi ban hang. - Chi phi quart I doanh nghiep.

4.2. Phwang phdp xtic dinh gill trj hang Mt: kho cud! kj): Gia tri hang t6n kho cuei kY dugc xac dinh theo phtrang phap thtrc t6 dich dank

4.3. Phwang phdp hach todn hang Mit kho: Tang Cong ty dp (tang phwang phdp ke khai thwang xuyen tie hych totin hang ton kho.

4.4. La.p du phOng giam gia hang t6n kho: Du phOng giam gid hang ten kho elugc lap cho tirng mat hang ten kho c6 . gia goc Ion han gia tri thuan c6 the thuc hien dtrgc. Doi voi dich vii cung cap do. dang, viec lap dir phOng giant giii duge tinh theo tirng lc* dich vu co mirc gia Jiang biet. Tang, giam sOdu du phOng giam gia hang ten kho can phai trich lap tai ngay ket thac nam tai chinh dugc ghi nhan vao gia vOn hang ban. • 'Au

5. Nguyen ti fic I loan va kh idu hao TSCD hüu hitzh, TSCD vo hinh:

5.1. Nguyen (*de IcE todn ghi nhetn TSCD haw hinh vet TSCD vO hinh:

- Tai ssan c6 dinh hau hinh dugc the hien theo nguyen gia trir hao mon lay Ice Nguyen gia Tai san ce dinh hüii hinh bao gem toan be cac chi phi ma Tong Cong ty phai b6 ra de c6 dugc Tai san c6 dinh tinh den thei diem din Tai san do vao trang thai sari sang sir dung.

- Cac chi phi phat sinh sau ghi nhan ban dAu chi &roc ghi tang nguyen gia tai san c6djnh nu cac chi phi nay chic chan lam tang lgi ich kinh te trong arang lai do sir dung tai san do. Cac chi phi phat sinh khong them man dieu kien tren dugc ghi nhan la chi phi san xuat, kinh doanh trong kY.

- Khali hao dugc trich theo phuang phap duiyng thang va tuan th6 theo tY le' khau hao dugc xac dinh theo quy dinh tai ThOng tir s6 45/2013/TT-BTC ngay 25/04/2013 dm Be Tai chinh va Thong tu s6 147/2016/TT-BTC ngay 13/10/2016 ciia Be Tai chinh.

5.2. Nguyen teic id todn ghi nhein BEh clOng san elau

Bat Ong san dAu ttr la quyen sir dung dat , nha, met phan ccia nha hoc ca sO ha tang thuec so.,hau T6ng Cong ty hay thue tai chinh dugc sir dung nham muc.clich thu lgi tir viec cho thue hoac cho. tang gia . Bat Ong san dau ttr dirge the hien theo nguyen giatrir hao mon kA . Nguyen gia dm bat Ong san dAu tir la roan be cae chi phi ma Tong COng ty phai b6 ra hoc gia tri hap lycUa cac khoan dua ra de trao di nham cO duoc bat dOng san dau ar tinh den thbi diem mua hoc xay dung hoan thanh.

Cac chi phi lien quan den bat Ong san dAu ttr Oat sinh sau ghi nhan ban dAu dugc ghi nhan vao chi phi, trir khi chi phi nay co kha nang chic chan lam cho bat Ong san dAu tgo ra Igi ich kinh té trong ttrang Iai nhieu hon mirc hoat clOng dirge danh giá ban du thi throe ghi tang nguyen gia.

Khi bat Ong san dAu tir dirgc ban, nguyen gia va khau hao Ifiy kA &rot xoa s6 va lài, l nao Oat sinh dupe hach toan vao thu nhap hay chi phi trong nam.

Viec chuyen tir bat deng san chU sal-au sir dung hoc hang t6n kho thanh bat Ong san dAu tir chi khi ch6 sO hiru chain, dirt sir dung tai san d6 va bat dau cho ben khac thu8 hoat Ong hoc khi ket th6c giai (loan xay dung.

dAu chuyen tir bat Ong san clausal. sang bat Ong san so. hau dung hay hang ton kho chi khi so.,1-1C-ru bat dau sir dung tai san nay hoc bat dau strien khai cho Ingc dich ban. V* chuyen tir bat deng san dau ttr sang bat cleng san chi] sO hau sir dung hoac hang ton kho khong lam thay doi nguyen gia hay gid tri con lai c6a bat Ong san tai ngay chuyen

6. Nguyen tric Id loan ccic h9p tMng 119p tdc kinh doanh:

16

111.11 V III. I .117•111

TONG CONG TY NONG NGH4P SAI CON - TNHH MOT THANH VIEN Brio crio ài chinh riSng /qv

189 Dien Bien Phzi, Plurong 15, Qu'cin Binh Thonh, Tp Ha Chi Minh. Cho ncinz iài chinh kit Mae ngay 31/12/2019

6.1 Tid san dáng Mint soca:

Tong COng ty ghi nhan trong Bao cao tai chinh cac hgp ding hgp tic kinh doanh duti hinh thirc tai san ding ki'em soat cac nOi dung sau: - Phan chia cita Ting Cong ty trong tai san ding kiem sok duot phan loai theo tinh chat dia tai sari. - Cdc khOan ng phai tra phat sinh rieng cCia Ting Cong ty.

- Phan ng phai tra phat sinh chung phai ganh chiu cimg vai do ben tham gia g6p v6n lien doanh kHz tir hoat dOng cua lien doanh.

- Thu nhap tr vi8c ban hoc sir dung phan san pham, dich viii cluot chia tir han doanh ding vai phan chi phi Oat sinh dirge phan chia tr hoat dOng ctia lien doanh.

- Cac khoan chi phi dm Ting Cong ty phat sinh lien quan din vi8c gop v6n lien doanh. Cac tai san c6 dinh, bat .dOng san du ti.r khi mang di g6p vin vao hop ding hop tac kinh doanh va khOng chuyin quyen sâ hitu thanh si hitu chung cita cac ben lien doanh khong dtrgc ghi giam tai san. Twang hgp Tong Cong ty nhan tai san gap v6n lien doanh thi &roc theo cloi nhtr tai san nhangiir WO, khong hach toan tang tai san va nguon von kinh doanh.

Cae tai sari c6 dinh, bat Ong sari du ttr mang digop vin vao hgp ding hgp tac kinh doanh c6 skr chuyin quyen sà him va dang trong qua trinh xay dkrng tai san (long kim soat dugc ghi giam tai san tren so' ke toan va ghi nhan gia tri tai san vao chi phi xay clung co ban dr dang. Sau khi tai sari ding kiim soat hoar' thanh, ban giao dtra vao sir ding, can dr vao gia tri tai san dugc chia Ting Cong ty ghi nhan tang tai san cüa minh phii hgp voi myc dich sir dung.

7. Nguyen nit roan chi phi tra &vac:

C4c loai chi phi tra trutc nu chi lien quan dn nam tai chinh hi8n tai thi dtrgc ghi nhan vao chi phi san xuat kinh doanh trong nam tai chinh.

Vic tinh va phan bi chi phi tra truck dai hn vao chi phi san xuAt kinh doanh tirng hach toan dutc can cir vao tinh chat, mirc d tirng loai chi phi de chon phuong phi!) Nth tieu thirc phan b6 hgp 13%.

8. Nguyen dc Id totin chi phi xay chfng co btin do. dang:

Chi phi xay dung co ban der dang phan anh cac chi phi lien quan true tip (bao grn ca chi phi lai vay c6 lien quan phu hp vai chinh sach ke todn cca Ting COng ty) den cac tai san dang trong qua trinh xay dkrng, May at& thiet bi dang lap dat d phyc vi cho nwc dich san xuat, cho thue va quart lY ding nhu chi phi lien quan den vi8c sira chira tai san có dinh clang thkrc hi8rt. Cac tài san nay dtroo ghi nhan theo gia goc va khong duoc tinh khau hao.

9. Nguyen dic Id loan nv phut trii va chi phi phut trii:

Cac khoan ng phai tra va Chi phi phai tra dugc ghi nhari cho s6 tin phai tra trong Wang lai lien quan den hang him vã dich vy dä nhan dutc. Chi phi phai tra &too ghi.nhan dkra tren cac .rac tinh hop lY ve s6 den phai tra.

Vic phan loai cac khoan phai tra la phai tra ngteri ban, chi phi phai tra, phai tra nOi b0 vã phai tra khac dirge thkrc hi8n theo nguyen thc sau:

- Phai tra ngtrOi ban phan anh cac khoan phai tra mang tinh chat thuang mai Oat sinh tr giao dich lima hang boa, dich vu, tai san và ngtrOi ban la don vi clOc lap voi Ting C6ng ty, bao gm pa cac khoan phai tra khi nhap khau thong qua nguti nhan fly thac.

- Chi phi phai tra phan anh cac khoan phai tra cho hang him, dich vi da nhan ducrc tir ngtriyi ban hoc da °Ling cap • cho nguroi mua nhung china chi tra do china c6 h6a don hoac china h6 so, tai li8u ki tan va cac khoan phai tra cho

nguoi lao Ong ve tin Krung nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich truck.

- Phai tra nOi b0 phan anh cac khoan phai tra gift don vi cap tren va don vi cap cluti trkrc thuOc khong c6 us each phap nhan hach toan phy thu0c.

- Phai tra khac phan anh cac lchoan phai tra khong c6 tInh thinning mai, khong lien quan dn giao dich mua, ban, cung cap hang hoa dich vii.

10. Nguyen tiic ghi nhOn ale khan dtpIzbngphái mil:

Chi phi sira bao chrikng tai san c6 dinh dinh

17

TONG CONG TY NONG NGHMP SAI GON - TNHH MOT THANH VIEN Bdo cdo Mi chink tong Imp

189 Dien Bien Phzi, Phztang 15, Qu 'ern Binh Thonh, Tp Ha Chi Minh. Cho min; tai chinh kit fink ngay 31/12/2019

Vic trich truck chi phi sira chtla, bao clueing tai san co dinh theo dinh kY dugc can ed vao ko had sira chira, baO dung tai san c6 dinh. Neu chi phi sira chtra, bao &rang tai san c6 dinh thkrc t cao hon sa dA trich thi phan chenh lech dugc hach toan tan bO vao chi phi hoac phan b6 clan vac) chi phi. Neu chi phi sft cha, bao dung tai san dinh thut tê nho ban so da trich thi phan chenh loch dtrgc hach toan giam chi phi.

11. Nguyen lac ghi nhetn vay va nq ph& tra thug tai chhah:

Cac khan tin vay, no thue tai chinh va tinh hinh thanh toan cac khan tin vay, ng thue tai chinh cüa doanh nghiep. Kh6ng phan arth cac khan vay dtrOi hInh thirc phat hanh trai phieu hoac phat hanh c6 phieu tru dai có dieu khan bat buOc ben phat hanh ph4i mua lai tai mOt thol diem nhat dinh trong Wang lai.

Cac khan CO thoi gian tra ng hon 12 thang k tir thtri diem lap Bao cao tai chink dtrgc trinh bay là vay va ng thue tai chinh dai han. Cac khan den han trA trong vong 12 thang tiAp theo k tir thoi diem lap Bao cao tai chinh, k tan trinh bay la vay va ng thue tai chinh ngan han d'e co ke hoach chi tra.

Cdc chi phi di vay lien quan trkrc tip den khan vay (ngoai iai vay phai tra), nhu chi phi tham dinh, kiem toan, lap ha so vay von... dtro.c hach tan vao chi phi tai chinh. TruOng hgp cac chi phi nay Oat sinh tit khan vay rieng cho inkic dich dau ttr, xay dung hoc san xuat tai sari do. dang thi dugc van h6a.

061 vai khan ng thue tai chinh, t6ng s6 ng thue phan anh vao ben CO dm tài khoan 341 la tang s6 tiên phai tra dugc tinh bang gia tri hien tai eft khoan thanh toan tin thue t6i thieu hoc giatri hgp IY ca tai san thue.

Truong hqp vay, .no• bOng ngoai te, phai theo croi chi tilt nguyen te va thvc hien theo nguyen tdc: Th501171

- Cac khan vay, ng bang ngoai t phai guy d6i ra don vi tien t k toan theo tY gia giao dich thuc t tal thOi diem CONG 11 phat sinh; CH HO Hi,

II vy Til

A Kftill - Khi tit no., vay bang ngoai te, dupe quy di theo ty gia ghi toan thkrc dich danh cho tirng dai Wong; 111Nit KE

TC - Khi lap Bao cao tai chinh, so dir cac khan vay, ng thue tai chinh bang ngoai t phai duce danh gia lai theo ty gia rIIIA NA giao dich thuc t tai theri diem lap Bao cdo tai chinh.

- Cac khan chenh lech giá phat sinh tr viec thanh toan va danh gia lai cuai ky khan vay, ng eine tai chinh bang dtrgc hach tan vao doanh thu hoc chi phi hog dOng tai chinh.

12. Nguyen de ghi nhOn va van hoa cdc khan chi phi di vay:

Chi phi di vay lien quan trkrc tip den viec du ttx xay dung hat san xuat tai san da dang dugc tinh vac) gia tri cia tai sari 86 (dtrot v6n ha), bao gam ac khoan lai tin vay, phan bO cac khan chit khau hoc phki trOi khi phat hanh trai phieu, cac khan chi phi phg phat sinh lien quan teri qua trinh lam thu nic vay.

Vic von hod chi phi di vay s &pc tam ngimg lai trong cac giai cloan ma qua trinh du ttr xay dung hoc san xuAt tai sari dr dang bi gian doan, trir khi skr gian clan d6 IA can thiet.

Vic von hod chi phi di vay se chain dirt khi ac boat dOng chit yen can thiet cho viec chuan bi dua.tai sari dang vao sir dung hoc ban da hart thanh. Chi phi di vay ph& sinh sau d6 se dirge ghi nhan la chi phi san xuat, kinh doanh trong khi phat sinh.

Cac khan thu nhap phat sinh do du ti.r tam thad cac khan vay rieng bit tong khi che+ sir dung \Pao muc dich CO dugc tài san dO. dang thI phai ghi giam trir (-) yap chi phi di vay phat sinh khi von ha.

Chi phi di vay dugc van hoa trong khong dugc vugt qua tang sa chi phi di vay Oat sinh tong kY. Cac khan lAi tin vay va khoan phan ba chit khau hoc phu trOi dugc. von hod trong timg ky khong dugc vuot qua sa iai vay thkrc te phat sinh NIA so phan b6 chit khau hoc phi trOi tong kjf

13. Nguyen Irk ghi nha:ti van cha so' him:

13.1. V'on gop chit so' halt: Van gOp ciia chü sr him dugc ghi nhan theo sa van thuc te da g6p cua cAc c6 (long, chi) so. tau.

13.2. Thifn.g the co phan: Thang dtr v6n c6 phAn dtrgc ghi nhan theo s6 .chenh lech gitta gia phat hanh va menh gia c6 *au khi Oat hanh Ian dau, phat hanh 1)6 sung, chenh lech giQa gia tai phat hanh va gia tri s6 sach caa c phieu quSiya cAu phAn v6n cUa trai phi'eu chuyen dal khi dao han. Chi phi true flap lien quan d'en viec phat hanh ba sung c6 phieu và tai phat hanh co phieu quy dtrgc ghi giam thang du von co phan.

TONG CONG TY NONG NGHITP SAI CON - TNHH MOT THANH VIEN Bdo ceio Lai chink iiing kip

189 Dien Bien Phd, Phwerng 15, Oudn Binh Thonh, Tp Chi Minh. Cho thin eat chinh kê !Ink ngdy 31/12/2019

13.3. Qui, khac caa cha sd !tau: V6n khac &rem hinh thanh do b6 sung tit kat qua hoat dung kinh doanh, clanh gia 10 tai san va gia tri con lai giaa gia tri hgp 1 cüa cac tai san dugc tang, bi6u, tai trg sau khi trir cac khoan thue phai Op (nett C6) lien quan den cc tai san nay.

13.4. Ca phiAu quy: Khi mua Lai cd phiiu do Tdng Cong ty phcit hanh, khocin tin Ira bao ge3rn co ale chi phi lien quan den giao dich duvc ghi nha:n la phieu quy va &tor phan anh là m'Ot khocin gicim frit trong von chit so. hiru. Khi tai phat hank cheiih tech giia gici Jai phcit hanh va gia so scich ca co phieu guy" &tor ghi vao khoan inyc "Tha:ng die von co pheln".

14. Nguyen tric viz phtto:ng phap ghi nItem doanh thu:

14.1. Doanh thu ban hang hoa, thanh Doanh thu ban hang h6a, thanh pham dtrac ghi nhan khi deng thai thoa man cac diu kin sau:

- Phan Ian rai ro va Igi ich gin lien vai quyen sa hiru san pham hoachang hóa da dirge chuyen giao cho ngutri mua;

- 'Ping Cong ty kh6ng can nam gitt quyen quan ly hang h6a nhtr nguoi sâ hau hang Ma hoc quyen kiem Scat hang Ma; - Doanh thu chive xac dinh tuang d6i chac chan; - T6ng C8ng ty dä thu dirge hoc s thu &lye Igi ich kinh tetir giao dich ban hang; - Xac dinh dirgc_ chi phi lien quan den giao dich ban hang.

14.2. Doanh thu cung cp dich vo: -kto %- AN

Page ghi nhan khi ket qua giao dich do (lilac xac dinh mOt each dang tin cay. Truong hop viac cung cap dich VAN

lien quan den nhieu ky thi doanh thu clugc ghi nhan trong ky theo ket qua phan Cong viac da Man thanh van ngay lpI Bang Can doi k toan cüa kY d6. Kt qua ciia giao dich cung cap dich vu dirge xac dinh khi th6a man cac dieu kian sau: - Doanh thu dupe xac dinh tucrng di chic chin; - Co kha nang thu dupe Igi ich kinh t tr giao dich cung cap dich vu do; - Xác dinh clugc phan ding viac eld hoan thanh vao ngay lap Bang can di k tan; - Xac dinh dirge chi phi phat sinh cho giao diCh NIA chi phi de hoan thanh giao dich cung-cdp dich vu do.

19.3. Doanh thu hoot d'Ong

Doanh thu phat sinh tix tin lai, tin ban quy'en,va cac khoan doanh thu hoat dOng tai chinh khae &Rye ghi nhan klii th6a man Tang thei hai (2) dieu kin sau: - Co kha nang thu clugc lgi ich kinh t.6 tir giao dich do; - Doanh thu dagc xac dinh tuang diti chic chan.

A 15. Nguyen tac ghi nIzCzn gici von hang ban:

Gia v6n cila.san pham, hang h6a, dich Vu, bat dOng san du ttr; gia thanh san xuat eüa sari pham x'ay lap (06i voi doanh nghi'ep xay lip) ban trong ky. Ngoai ra, gia v6n con phan anh cac chi phi lien quan den hoat Ong kinh doanh bat dOng san du tin nha: Chi phi khau hao; chi phi sfra chira; chi phi nghiap vu -cho thue BPS dau tin theo- phuang thac cho thue hog d'Ong (truong hap phat .sinh thong Ian); chi phi n.hugng ban, thanh l BDS dau

P6i vai kinh doanh bat dOng san, khi chtra tap hop dirge day di h6 so, chfrng tir v6' cac khoan chi phi lien quail trut tie!) tai vice dau tin, xay clung bat dOng sari nhung da phat sinh doanh thu nhaang ban bat d'Ung san, atrac trich truac mOt phan chi phi a tam tinh gia v6n hang ban. Khi tap hgp dU h6 so, chang tr hoc khi bat dUng sari hoan thanh toan bi), thi phai quyet toan s chi phi dã trich truac va.o gia v6n hang ban. Phan chenh lach girra so_ chi. phi dã trich fru& cao han s8 chi phi tune te phat sinh dirge dieu chinh giam gia v6n hang ban ,cila thvc hian quyet tan. V* frith trtrac chi phi de tam tinh gia v6n bat Ong san phai tuan thi theo cac nguyen tàc sau:

- Chi dirge trich truac vao gia v6n hang ban di vai cac khoan chi phi TA CO trong chr toan dâu tin, xay dkrng nhang china cO di 114, so, tai lieu a nghi'em thu khi lugng va phai thuy6t mini chi tiet vel da, nOi dung chi phi trich trtrac cho tirng hang mpc cong trInh trong kY.

- Chi dirge trich truac chi phi de tarn tinh gia v6n hang ban cho phan bat dOng san da hoan thanh, dirge xac dinh la da ban trong ky va dü tieu chudn ghi nhan doanh thu.

"1

19

TONG CONG TY NONG NGHTCP SAI G6N - TNHH MOT THANH VIEN Bdo cdo tai chintz tong Nip

189 Dien Bien Pha, Phydeng 15, Quiin Binh Thanh, Tp flj Chi Minh. Cho nom tai chinh kIt thtic ngety 31/12/2019

- SO chi phi trich trtrac dtrgc tam tinh va s6 chi phi thud phat sinh duce ghi nh darn an vao gia v6n hang ban phai da bao tuang Crng vai dinh mire gia tinh theo tong chi phi du toan cüa phan hang hoa bat dOng san dugc xac dinh là TA ban (dugc xac dinh theo din tich).

Khoan du phang giam gia hang ten kho dugc tinh vao gia vo'n hang ban tren ca so s6 Itrang hang t6n kho va phan chenh lech gitta gia tri thug.' c6 the thuc hien dugc nhe han gia geic hang ton kho. Khi xac dinh khoi Wang hang ton kho bi giam gia can phai trich lap du phong, ke toan phai loai trU• khoi lung hang ten kho da ky dugc hgp Ong tieu thu (Co gid tri thuan c6 the thuc hien dirge khong thap han gia tri ghi so) nhung chua chuyen giao cho khach hang neu co bang chirng chic chin ve vi'ec khach hang se Ichong tir be thuc hien hap deng.

Khi ban san pham, hang hoa kern thiet bi, phu tUng thay the thl gia tri thiet bi, phi.] tUng thay the dtrgc ghi nhan vag gia vOn hang ban.

Dei vai phan gia tri hang ten kho hao hut, mat mat, ke toan phai tinh ngay vao gia von hang ban (sau khi trir di cac khoan boi thtrong, nu c6).

061 vai chi phi nguyen vat WO tivc tip tieu hao vugt mix binh thuang, chi phi nhan cong, chi phi san xudt dung CO dinh kh8ng phan bo vao gia tri san pham nhap kho, ke toan phai tinh ngay vao gia von hang ban (sau khi trir di cac khoan bei thuang, neu co) ke ca khi san pham, hang hea chua dirge xac dinh IA tieu thu.

Cac khoan thus nhap khau, thug tieu thu dc bit, thue baov moi truang cta tinh vao gia tri hang mua, nu khi xuat ban hang hoa ma cac khoan thue de dtrot hoan lai thl dugc ghi giam gia von hang ban.

16. Nguyen ttic ghi nh4n chi phi tai chinh:

Chi phi hoat dung tai chinh bao gain cac khoan chi phi hoc cac khoan 18 lien quan den cac hog Ong dau tiE tai chinh, chi phi cho vay va di vay von, chi phi gap On lien doanh, lien kit, 16 chuyen nhtrgng chUng.khoan ngan chi phi giao dich ban chirng khoan; Du phong giam gia chimg khoan kinh doanh, du phong ton that dau tir vao dan vi khac, khoan 16 phat sinh khi ban ngoai te, 16 ty gia hei

KhOng hach toan vao chi phi tai chinh nhang nOi dung chi phi sau day: - Chi phi phuc vu cho viec san xudt san pham, cung cap dich - Chi phi ban hang; - Chi phi quan IY doanh nghiep; - Chi phi kinh doanh bat dung san; - Chi phi dAu xay dung ca ban; - Cac khoan chi phi dugc tang trai bang nguen kinh phi khac; - Chi phi khac.

Chi phi phat hanh trai phieu dugc phan b6 dan phi' hap vai han trai phieu va dugc ghi nhan vao chi phi tai chinh neu viec phat hanh trai phieu cho muc dich san xudt, kinh doanh thong thuong.

Lai phai tra cüa trái phieu chuyen dei dugc tinh vao chi phi tai chinh trong dugc,xac dinh bang each lay gia tri phan iw g6c dau Ity cüa trai phieu chuyen del nhan (x) vOi lãi silk cCta trai phieu ttrcnig ttr tran thi trugng nhung khong c6 quyen chuyen del thanh c6 phieu hoc lai suAt di vay ph6 bin tren thi twang tai thai diem phat hanh trai phieu chuyen d6i

Neu c6 phieu au dai dtrgc phan loai la ng phai tra, khoan c6 tire tru dai de ve ban chat la khoan lài vay va phai dirge ghi nhan vao chi phi tai chinh.

17. Nguyen tlic girl nhein chi plzi ban hang va chi phi quan If) doanh nghtep:

17.1. Nguyen tOc ghi nhi)n chi phi ban hang:

Cc chi phi thtyc t phat sinh trong qua trinh ban san pham, hang hoa, cung cap dich vi, bao gem cac chi phi chao hang, giai thieu san pham, quang cao san pham, hoa heng ban hang, chi phi bao hanh san pham, hang hoa.(trir hoat dOng Xay lip), chi phi bao quan, dOng g6i, van chuyen,...

Cac khoan chi phi ban hang khong dtrgc coi la chi phi tinh thue TNDN theo quy dinh dia. Lug thue nhung cO .clAy du haa dan chi:mg tr va dA hach tan dung theo Che d ka toan thi khong dugc ghi giam chi phi ke toan ma chi dieu chinh trong guy& toan thule TNDN d'e lam tang s6 thue TNDN phai nOp.

Chi phi ban hang dugc ma chi tie't theo tirng nOi dung chi phi nhu: Chi phi nhan vien, vat lieu, bao bi, dung cu, dO dUng, khau hao TSCD; diCh vu mua ngoai, chi phi bang tien kha.c.

20

TONG CONG TY WONG NGHIP SAI GON - TNHH MOT THANH VIEN Bdo cdo tin chink tong kep

189 Difn Bien Phil, Plurerng 15, Quan Binh Thonh, Tp Hi3 Chi Minh. Cho elm tOi chinh kit thác ngay 31/12/2019

17.2. Nguyen tire kitodn chi phi quan Ifl doanh nghiep:

Cac chi phi quan l chung ca doanh nghiep gm cac chi phi ve lucmg nhan vien be phan quan ly doanh nghiep (Tien ltrang, tin Ong, cac khoan ph n cap,...); Bao him xa hei, y t, kinh phi ding doan, bao hiem thAt nghiep c6a nhan vien quan l doanh nghiep; chi phi vat lieu van piling, ding cu lao dOng, khAu hao TSCD &mg cho quan ly doanh nghiep; tin thue dat, thus mon bai; khan lap du phOng phai thu kho di; dich vi mua ngoai (Dien, mr6c, din thoai, fax, bao hiem tai san, chay ne...); chi phi bang tin Ichac (Tip khach, hOi nghi khach hang...).

Cac khan chi phi quan l doanh nghiep Ichong duvc coi la chi phi tinh thus TNDN theo quy dinh ciia Luat thue nhung co day dii hóa don chi:mg tir va da hach tan dimg theo Ch e de ke tan thi khong duqc ghi giam chi phi Ice toan ma chi dieu chinh trong quy6t tan thu t TNDN d lam tang se thue 'TNDN phai nOp.

18. Nguyen tric va phwang phdp ghi n1rdn chi phi thui thu nhIp doanh nghiep hien hank, chi phi thug thu nhfip doanh nghtep hodn

18.1 Tlud TNDN hien hank:

Thue thu nhap hien hanh la khan thue duvc tinh dua tren thu nhap tinh thue. Thu nhap tinh thue chenh lech so v6i lqi nhuan Ice tan la do diau chinh cac khan chenh lech tam th6i giira thue va ke tan, cac chi phi khong (kw trir ding nhu di&u chinh cac khan thu nhap khong phai chiu thue va cac khan i dirqc chuyen.

18.2 Thui TNDN hodn Ig,i:

Thue thu nhap hoan lai In khan thue thu nhap doanh nghiep se phai nOp hoac se duvc hoan lai clO chenh lech tanp5

01 I 129,

that gitra gia tri ghi so cua tai san va nq phai tra cho mucdich lap Bao cao tai chinh va ca so. tinh thue thu nhap Thy thu nhap han lai phai tra duqc nhan cho tat cac khan chenh lech tam th6i chiu thue. Tai san thue thu nhaPi: NvilultmTinituir han lai chi duac ghi nhan khi chic chan trong Wang lai c6 lqi nhuan tinh thue de sir dung nhimg chenh l bm ech tami th6i duvc khau trir nay.

K Lts- rvol.

.

roAN

Gia tri ghi s6cüa tai san thus' thu nhap doanh nghiep hoan lai dirgc xem xet lai vao ngay ket th6c nam tai chinh va &rot ghi giam den mire darn b.ao chic chin có dü lqi nhuan tinh thue cho phep Ici ich cüa met phin hat tan be ta, san thue thu nhap han lai duqc sir dung. Cac tai san thue thu nhap doanh nghiep han lai chua duqc ghi nhan trtràc day dugc xem xet lai vao ngay ket thlic näm tai chinh va duqc ghi nha.n khi chac chan CO d li nhuan tinh thue dE có the sir dung cac tai san thue thu nhap han lai clnra ghi nhan nay.

Tai san thue thu nhap hoAn lai va thue thu nhap han li phai tra cit,rnt xac dinh theo thue suAt du tinh së áp dung cho nam tai san duvc thu hi hay ny phai tra duvc thanh toan clira ten cac mirc dine suit C6 hieu luc tai ngay ket th6C nam tai chink Thue thu nhap !loan lai duqc ghi nhan vao Bao cao ket qua hoat dOng kinh doanh va chi ghi true den vao win chit so hau khi lchoan thue do lien quan den caz khoan mc duvc ghi thing vao vOn chü se/ hal.

Tai san thue thu nhap hoan lai va nq thue thu nhap !loan lai phai tra duvc b trir khi:

- Teng Cong ty cO quyen hqp phap duot bü trir gift tai san thue thu nhap hi'en hanh vai thue thu nhap hien hanh phai nOp;

- Cac tai san thue thu nhAp hoan lai va thue thu nhap hoan lai phai tra nay lien quan den thut thu nhap doanh nghiep duqc quan l bii ding met ca quan thue:

• Doi vai ding inOt don vi chiu thue;

• TOng Cong ty du dinh thanh tan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh trên ca sa thuan hoc thu hi tai san ding th6i vai viec thanh toan nq phai tra trong ding 1(.5, Wang lai khi cac khoan trong yeu dm Uwe thu nhap hoan lai phai tra hoc tai san thue thu nhap han lai duqc thanh tan hoc thu

19. Cric hen lien quan:

Cac ben duvc coi la lien quan n6u met ben có kha nang kiem sok hoc co anh huong dang ke dEl voi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat .deng. Cac ben ding duqc xem la ben lien quan neu ding chin su kiem soat chung hay chiu anh huong dang Ice chung. Trong vi'ec xem xet mei quan h dm cac ben lien quart, ban chAt ciia mEi quan h dugc chi trong nhieu han hinh

thirc phap l.

TONG CONG TY NONG NGHTEP SAJ GON - TNHH MOT THANH VIEN

189 Dien Bien Pha, Plurong 15, Qu4n Binh Thanh, Tp Ha Chi Mink Bac) cao Gil chin h tang Iwp

Cho nanz tai chinh kit thzic ?way 31/12/2019

V- THONG TIN BO SUNG CHO CAC ICEMAN MIX TRiNH BAY TRONG BANG 1. TIEN VA CAC ICFIOAN WONG DIYONG TIEN

CAN DOI ICE TOAN cuiii Ham

Dan vi VND So au nam

1.1 TIEN 43.564.383.740 12.556.803.675 - Tien ni4t (VND) 974.377.312 1.049.135.395 Van phong TOng cong ty 833.248.492 404.371.500 Cong ty Chan nuOi & CBTP Sai Gan 128.683.865 389.142.767 Trung tam gidng Thtiy san va Cay tr6ng 9.950.467 248.197.847 Xi nghi6p khai tilde Ch 6 bin DV Thuy San 2.494.488 7.423.281 - Tien gfri ngan hang khong kir h#n 42.590.006.428 11.507.668.280 Van phang Tifing cong ty 28.005.608.175 5.125.328.264 Cong ty Chan nu8i & CBTP Sai Gan 14.452.730.634 5.667.455.625 Trung tam gidng Thuy san va Cay tr6ng 89.185.772 706.087.738 Xi nghi6p khai thac Ch 6 bin DV Thity San 42.481.847 8.796.653 1.2 CAC KHOAls1 TVONG DUONG TIEN 34.500.000.000 16.816.381.060 Van phong TeIng cong ty 25.000.000.000 Cong ty Chan nuoi & CBTP Sai Gan 9.500.000.000 16.816.381.060 gong Tien va twang throng tien 78.064.383.740 29.373.184.735

2. CAC 1CHOAN DAU TU TAI CHiNH Sd cuOi tam S6 clan tam 2a. Da u tit iuin gifr (lin izgay ado hçin Gia gOc Gia tri ghi sd Gia gOc Gia trj ghi Nglin hw 445.643.314.647 445.643.314.647 429.501.001.287 429.501.001.287 Tin giri co kj, han tai Van phong Cong ty 314.571.449.270 314.571.449.270 370.771.449.270 370.771.449.270 Tin gri có kS, han tai Cong ty Chan nu8i & CBTP Sal Gem 131.071.865.377 131.071.865.377 58.729.552.017 58.729.552.017 Cac khoan du ttr khac

Dai

C(Ing 445.643.314.647 445.643.314.647 429.501.001.287 429.501.001.287

22

TONG CONG TV NONG NGHItP SAI GON - TNI-1H MQT THANII VIEN

189 i'en Bien Phi, Phiretng 15, Quern Binh Thonh, Tp H-d Chi Minh.

BA° cao tai chilli] ding h9p Cho nain tai chinh kit thac ngay 31/12/2019

2b. Delft tic gap v6n van clan vj kluic

Diu" tir van cong ty con Cong ty TNHH MTV Bo Stta Tp.HCM Cong ty TNHH MTV Cay trimg TP.HCM

Cong ty TNHH Ntrot main Via Huang Hai

Cong ty CP Bao v thuc 4t Sai Gen

Cong ty TNHH MTV XNK Nang Lam Hai San

Cong ty CO phAn CB Meng San XK SG Via Hung

So cuôi nam S6 dAu nam Gia gc Gia tri h9p l Dkr phong Gia gOc GUI tri h9p l Dtr phong

1.*

2.*

747.815.348.467 543.278.928.507 60.000.000.000

3.878.707.421

62.470.200.000

39.537.512.539

38.650.000.000

745.357.597.241 543.278.928.507 60.000.000.000

1.420.956.195

62.470.200.000

39.537.512.539

38.650.000.000

(2.457.751.226)

(2.457.751.226)

747.815.348.467 745.357.597.241 (2.457.751.226)

543.278.928.507 543.278.928.507

60.000.000.000 60.000.000.000

3.878.707.421 1.420.956.195 (2.457.751.226)

62.470.200.000 62.470.200.000

39.537.512.539 39.537.512.539

38.650.000.000 38.650.000.000

•Ghi cha(1.*) Cein cz'r ban On phz'ic !ham sa 71/2019/KDTM-PT ngay 13/11/2019 caa Toa an nhan dein Ccip cao tii Thanh pha Ha Chi Minh 4 viec tranh chap gira cac thanh vien cüa Cong ty vol nhazt v phan van gap; d tuyen xir: Tang Gong NN Sài Gan TNHH MTV khong con la thanh vien czia Cong ty TNHH Nu& Main Viet Hwang Hai (W111) va bztac Tang cong ty phai Ira lai cong ty (WIN) sa tian 2.059.316.463; Milt vay, theo kat qua tuyen zit cita ban On thi Cong ty (YHH) khang can la cong ty con caa Tang cong ty; tuy nhien Tang cong ty ditto thzrc hien Vain van cita cang ty nay la do co. quan cap chit quan chtra cd J", kin va viec gicim van tren va hien nay Tang cong 4, clang tiei, ttic thttc hien cld nghi Giam Dao thorn lqi vy an theo di'mg quy dinh phap luat.

(2.*) 130o ccio tai chinh cita Cong ty nay clura &roc kiam to0n dac lap

So cuOi n'am SO au na'm

Gia g6c Gia tri h9p IS, Dkr phong Gia pie Gila tr. 119p IS, Dkr phong Du tw van cling ty lien doanh, lien k let 236.487.236.101 236.250.976.479 (236.259.622) 236.487.236.101 236.149.705.895 (337.530.206)

I .Cting Ty TN1111Nong Nghie'p Vineco 72.000.000.000 72.000.000.000 72.000.000.000 72.000.000.000

Sagri 2.*

2.Cong ty TNHH Ming Ngl4p Trung 59.040.000.000 59.040.000.000 59.040.000.000 59.040.000.000

Tluly Sagri 2.*

3.Cong ty Co phAn Lam Nghi0 Sai Gen 30.665.000.000 30.665.000.000 30.665.000.000 30.665.000.000

ty CP Time Warn GO Vp 2.460.000.000 2.460.000.000 2.460.000.000 2.460.000.000

5.Cong ty CP Da. LuOi Sal Gen (*) 12.000.000.000 12.000.000.000 12.000.000.000 12.000.000.000

6.Cong ty CP Phan Bon SUM Hoa Cu Chi (*) 900.000.000 900.000.000 900.000.000 900.000.000

7.Cong ty CP DVNN va TM Thu'an Kiêu 2.000.000.000 1.763.740.378 (236./59.o.72) 2.000.000.000 1.662.469.794 (337.530.206)

23

TONG CONG TV NONG NGHIV SAI GON - TNHH MQT THANH VLEN

189 Dien Bien Pith, Phuenzg 15, Quan Binh Thgnh, Tp H Chi Minh.

Bac, can tai chinh t6ng hcrp

Cho nam chinh kat link ngay 31/12/2019

8.Cong ty CP Sinh Thai Van Hoa Vinh Lc 2.*

6.000.000.000 6.000.000.000 6.000.000.000 6.000.000.000

9.Cong ty TNHH DT TM D6ng Tien 2.* 20.000.000.000 20.000.000.000 20.000.000.000 20.000.000.000

10.Cong ty TNHI-1 Sai Gan Nhitt Hwang 16.607.243.120 16.607.243.120 16.607.243.120 16.607.243.120 11.Cong ty Lien Doanh Biopharmachemie (*) 14.814.992.981 14.814.992.981 14.814.992.981 14.814.992.981

Dau tte Op van vtio don vi khdc 54.602.700.450 22.909.712.394 (31.692.988.056) 54.602.700.450 23.087.108.045 (31.515.592.405) 12.Cong ty CP Dan Tu Y Te Sai Gan 3.* 23.995.360.000 (23.995.360.000) 23.995.360.000 (23.995.360.000) 13.Cong ty CP Nhua Tan 1-loa (MAVKP) 3.* 3.913.170.000 (3.913.170.000) 3.913.170.000 (3.913.170.000) 14.C8ng ty CP Ong Mt 842.868.450 842.868.450 842.868.450 842.868.450

15.C8ng ty CP Ch e Bien Theiy Flai San 12.026.302.000 12.026.302.000 12.026.302.000 12.026.302.000

Lien Thanh (*) 16.C6ng ty CP Hoc M6n (*) 7.760.000.000 7.760.000.000 7.760.000.000 7.760.000.000

17.Cong ty CP CN Cci Khi va XD Sai GOn 3.* 700.000.000 185.016.397 (514.983.603) 700.000.000 185.016.397 (514.983.603) 18.Cong ty CP Vi'et Long Sal Gan 3.* 5.365.000.000 2.095.525.547 (3.269.474.453) 5.365.000.000 2.272.921.198 (3.092.078.802) COng 1.038.905.285.018 1.004.518.286.114 (34.386.998.904) 1.038.905.285.018 1.004.594.411.181 (34.310.873.837)

Tinh hinh hogt dang ciia cdc cong ty cling ty lien doanh, lien kat Ghi chzi: (*) Nam 2019 Tang cong ty attar nhn cat&c lit aic c6ng ty nay

- Cac khoan ddu ut theo sd thd nr :3,4,5,15,16 c6 bao C(20 ted thinh dà &roc kiam loan. Ccic cong ty con lçü chi cung cdp bao cao tai chinh do don vi 4p chzra CO kiam tock

(2.*) Doanh nghlep hinh thanh lit cac Hop d "ang hop lac ddu nr, xem them tgimuc V112 (rang 39 - 40 Ban thuyat minh Bao cao 101 chinh

(3..*) Co. th trich lap, hob n nh Op At pining tai chinh dai hgn cita cac khoan ddu lit vao cac cang ty nay chi can cit. vim Bao cao tai chinh nam 2019 clura &roc kianz loan d6c lap.; Rieng ding ty TNHH DT TM Dang Tian va Gong ty CP Sinh Thai Van Hoa Vinh Lc clam Erich lap, Theo f, kin czia don vj, bao cao ten chinh cda COng ty CO phdn Ddu tit Y 11 SO.! On lp chzra dzroc kiem loan nen Tang cong ty khong có Ca so. da hoan nhap c4rphông dau lit tai chinh theo qui dinh So Iran la 23.995.360.000 D

C.), '; 1 . I, 2... . • • . .......- . Lc< r„..E.z)0 z z _,m x -I GI -' O.\ ,01' a mt c. E. -4 ;.11

c

0 24

TONG CONG TY NONG NGHIV SAI GON - TNHH MOT THA.NH WEN BM) cio tai chinh tong hp

189 Dien Bien Plui, Phtrdng 15, Qu 'an Binh Thonh, Tp Ha Chi Minh. Cho nam tai chinh thiic nsfav 31/12/2019

1)(r phang cho cdc khoan du tu• Op van vao &In vj khac N5m nay Nam truVc SO du nam (34.310.873.837) Lich lap dkr phong 136 sung (76.125.067) (34.310.873.837) Hoan nh'ap dkr phong S6 cuOi nam (34.386.998.904) (34.310.873.837)

3. PHAI THU KHACH HANG SO cutii nam SO tlAu n5m Ph& thu ngdn hgn cda khrich hang Van phong Tong cong ty 10.756.357.255 10.172.972.014 Cong ty Chan nuOi & CBTP Sai Gan 28-.733.919.308 32.360.540.941 Trung tarn giring Thiry san va Cay tr6ng 137.467.277 833.155.648 ging 39.627.743.840 43.366.668.603

+ Chi tigt khoan phiii thu cat' khach hOng chigm 10% fro len tren tling ph& thu khach hang

16.402.613.719 19.845.603.758

Lien H4 1-1TX Throng Mai TP.HCM - Coopmart 15.445.582.555 18.705.359.349 Coq ty C6 Phan Thtrang Mai Bach Hoa Xanh 957.031.164 1.1-10.244.409 + ale khoan phiii dm cáo khrich hang khdc 23.225.130.121 22.533.775.1 7 + P1,01 thu ciia khach hang M cdc ben lien (pun 987.289.6 Cong ty C6 phAn Vit Long Sal Gan 892.623.3 C8ng ty C6 phan DV Ming Nghiesp va TM ThOn KiL 90.000.09 C8ng ty co phan Bao v flip vat Sal Gen 4.666.18 ging 39.627.743.840 43.366.668.6

4. IRA TRY& CHO NGIAII BAN SO cuOi nArn A So dau nam Trti hawk cho ngudi ban tvi: Van phong Tong ding ty 4.949.017.625 10.870.467.582 Cong ty Chan nuoi & C13TP Sai Gan 1.118.790.789 2.653.137.835 Xi nghie'p gi6ng thuy san monk ngot 377.417.240 ging 6.067.808.414 13.901.022.657

Chi ti1 cdc khoan ph& thu theo Ai turtg: + Chi tigt khoan tra trirdc cho nktrdi ban chignt 10% trd len tren ttIng Ira intik cho itgwei ban Cong ty CO phAn Du tir Xay dkrng Cotec 4.202.965.228 DNTN Phan Vinh Long - Ham Tan 1.500.000.000 Cong ty Jai International PVT 2.462.140.472 2.462.140.472 + Cric khoan tra truac chi) ngwai ban kink 3.605.667.942 5.735.916.957 ging 6.067.808.414 13.9()1.022.657

5. PHAI THU KHAC SO cuOi SO &in na rn Gia goc Dty !Thong Ghi goc Du phong

a. Phil thu ngAn han khic 61.523.968.854 (5.617.098.205) 61.876.444.110 (136.166.996) - Phai thu vt c6 phAn hoa - Phai thu ye co tut va lqi nhuan throe cilia - Phai thu ngubi lao Ong 591.167.946 333.327.479 (44.500.000) - KS, ciroc, ky quy 209.000.000 239.000.000 - Phai thu khac (*) 60.723.800.908 (5.617.098.205) 61.304.116.631 (91.666.996) b. Dai han 4.393.197.000 4.393.197.000 - KS, ctroc, kSt guy 4.393.197.000 4.393.197.000

Phai thu ve co phAn hoa COng 65.917.165.854 (5.617.098.205) 66.269.641.110 (136.166.996)

Ghi (*) Chi fiat cdc khan phai thu cdc td ch(rc va ca nhan khdc nglin hi (in: + Phai thu khdc Cong ty Co Phan Dalt Tu. Sal Gan

SO cutii näm SO (1A u nam

43.497.843.108 27.831.777.758

43.544.011.832 27.831.777.758

25

TONG CONG TY NC/NG NGHItl) SAI GON - TNHH MOT THANH VIEN Bao can till chin h tiing hgp

189 Dien Bien Pha, Awing 15, Quart Binh Thanh, Tp Ha Chi Minh: Cho na In tai chinh ket thtic 'way 31/12/2019

Cong ty TNHH Indesen 2.180.000.000 2.180.000.000 Cong Ty TiVHH Xdy Lovng - Kinh Doanh Nha - TM 'Yuan Lan 691.595.077 1.408.404.923 Cong ty TNHH MTV Xdy dung & KD nha Phzi .Nhuan (I.*) 5.525.431.209 Do. an Cum C 'Ong nghlep LMX 3.653.467.5 77 3.653.467.577 Cac dal twong khac 3.615.5 71.487 8.470.361.574 + Ph& thu khdc la cdc ben lien quan 17.225.957.800 17.760.104.799 Gong ty Ca phan Lam Nghiep Sai Gan 1.705.665:928 2.003.171.019 Cong ty CO phan CN va Co. Khi Sai Gan 99.536.228 99.536.228 Cting ty TNHH Mat Thanh Vien BO Siia TPHCM 43 7.1 78.947 44 7.1 78.94 7 Cong Ty TNHH MTV Cay trang Thanh Ad Ha Chi Minh (2.*) 12.101.108.860 12.101.108.860 Cong Ty TNHH MTV Xucit N1:ap laicize Nang Lam Hai San 2.726.855.962 3.043.497.8 70 COng ty CO Phan Thuy pham GO Vap 31.500.000 31.500.000 Cong ty CP phcin bon sinh hoa Ca Chi 90.000.000 Cong ty Co Phan DVNN TM Thu& Kidu 34.111.875 34.111.875 COng 60.723.800.908 61.304.116.631

Glzi chti: (1.*) Theo Bien ban dai chidu xcic nh 'an cong no., Gang ty TNHH MTV Xely Arng & KD nha Phi; Nhuan _vac nhan khong nq Tong (—Ong ty NNSG - TNHH MTV sa tidn nay, ham 2019, Cang ty cla trich lap di" phong 100% cang nq nay 2.*

P'

(2.*) Theo Bien ban dal chidu xcic nhan ding no; Cong ly TNHH MTV Cay Trang Tp. 11CM chi Coll 11(1 M

Cans; ty NNSG - TNHH MTV sa Ilan: 10.787.412.301 clang. Nguyen &tan clfenh lech la do Caw ty TAW 11 MTV Cu Trang Tp. .11CM cid tam trich Ouy khen thu.ang phac iqi va Quy'' ban didu hanh trtrac khi nap nhuan yd. Tang Cong ty.

6. NO XAU

cuM nam S6 thin narn

Gia gc Gia tr có the thu hOi duvc

Cia tri CO the Gia gc

thu hôi aunt * Cdc cling n9' tren 2 /lain 400.000.000 200.000.000 400.000.000 Van Phong Luat Str Quang Thai 400.000.000 200.000.000 400.000.000 * Cac cong rig tren 3 nam 11.624.815.732 3.784.851.222 Trinh H6 Minh Cong 402.659.000 402.659.000

Ban QL Du ttr XDCT huyen FlOc Mon 116.466.000 Cong ty CP TM-DV Bach Phil Khang 82.472.112 Cong Ty TNHH Thanh San 532.335.509 COng ty TNI-11-1 Dich vii Hang Hai Song Vi'et 300.000.000

Cong ty TNHH MTV Do Dac Ban D6 Binh Long 46.488.700 IT ky thuat tieu chuan do Itrang chAt Itrgng 3 63.000.000

CTCP DAL' Ttr & Xay Dung COTEC 2.005.044.601

Cong ty INHI-1 MTV Xay chrng 4 KD nha PhO Nhuan (1.*) Cac cong rig khac qua hp tren 3 nam Cong

5.525.431.209

2.550.918.601 3.382.192.222

12.024.815.732 200.000.000 4.184.851.222

7. HANG TON KHO

S6 cu6i n m

S6 da' unam

Gia gc phong Gia g6c Dly phong - Nguyen lieu, vat lieu

26.188.960.434 29.154.849.016

26

TONG ONG TY WONG NGHItP SAI GON - TNHH MOT THANH VIEN Rio cao tai chinh tang licrp

189 Dien Bien Phil, Plyrong 15, Qudn Binh Thanh, Tp HO Chi Minh. Cho aim tai chinh kit link. ngay 31/12/2019

- Cong cy, citing cki 739.918.178 250.121.745 - Chi phi do. dang (*) 105.552.122.913 115.877.681.842 (284.710.372) - Thanh phim 5.000.416.047 7.840.565.083 - Hang hoa 1.918.624.992 1.409.328.033 - Hang giri ban 690.030.932 753.662.484 COng 140.090.073.496 155.286.208.203 (284.710.372)

Giá tri hang Van kho & dong, kern, mit plidm chcit khOng co kha ming tieu thy tai theti diem cuOi kj),. nguyen nhon va hirong zit 4', veri hang tan kho & dong, kern, rneit phcim chcit khOng có

Gia tri hang tan kho dung d thi chcip, cOrn co' bcio dam ccic khoan no' phai tra

Lf, do den din viec inch lap them hoac hoan nhdp dy• phong giarn gia hang tOn

Ghi chti:(*) Chi tilt gid tri do' dang

tti Mai dam cuOi nalm

kho:

SO cuSi nam

khong co

SO dau nam Chi phi scin xudt der dang ccly trang 2.183.611.368 2.575 .266.614 Chi phi SXKD dang cá giong, cá thit 4.426.287.862 4.340.624.273

Chi phi do. dang TPCB (Lap xwang) 513.653.064 523.201.353

Chi phi der dang dan heo dyc gi Ong 882.9isiomft Chi phi der dang scin xudt heo sd sinh 4.607.005.337

-1,s01 720

Chi phi Ain xudt heo Con gang 11.630.269.069 10.316.56441, i rig HTiiv.11 Chi phi san xudt heo hdu bi 19.167.715.971 22.605.348.7a4N Chi phi san xudt heo thit 58.045.123.702 65.272 052.Rit49

A 10 TO. Chi phi sari xudt ga Mu bi 2.209.441.632 3.185.525•WA NMI Chi phi scin xudt ga nuoi thit 2.769.014.908 3.304.818.014 p Wol

C(ing 105.552.122.913 115.877.681. Tinh hinh biin d'Ong dz! phbng gia m gid hang tki kho nint sau: Nam nay Nam truck S6 au ram 284.710.372 Trich lip dkr phong b6 swig 284.710.372 Hoan nhip chr phong (284.710.372) S6cui näm 284.710.372

8. CHI PHI TRA TRU'ifiC S6 cuSi nam so dliu nijin

a- Chi phi tra &trot ngin han 3.822.183.304 8.877.433.962 Cong c,z, dtm4 cti xuA:t thing 89.419.222 785.169.758 Chi phi eh& ket chuyen - gia tri dan ga sinh san 1.736.183.032 1.680.777.078 Cac khoan khac 1.996.581.050 6.411.487.126

b- Chi phi tra truck dai han 37.111.213.231 22.356.483.905 Chi phi thus thu sir dung vOn LD Nhat Phuang 3.507.193.821 3.507.193.821 Chi phi tra truac dai ban - Gia tri dan heo sinh sin 3.247.809.810 2.032.470.820 Chi phi tra truerc dai han - Gia tri dan heo ci,i ky giong Canada (2.*) 18.510.306.000 6.429.100.000 Cong cu, dung cu xuAt dung 1.724.536.096 Cac khaki khac (1.*) 10.121.367.504 10.387.719.264

COng (a+b) 40.933.396.535 31.233.917.867

Ghi I.* Tiin thue &it cita Nha may Thirc On chan nuoi Sagrifeed tra trwor din ngay 09/01/2058 2.* Chi tilt chi phi trci try& dai han - Gia tri dan heo cy Icy gi Ong Canada - Xem chi Hit trang 39

27

TONG CONG TV NONG NCI-111P SAI CON - TNHH MQT THANH VIIE',N

189 Dién Bien Pln't, Phiterng 15, Oran Binh Thanh, Tp Ha Chi Minh.

Bao cao tai chinh tong hop

Cho Plain led chinh két Mite ngay 31/12/2019

9. TANG, GIAM TAI SAN CO DINH IHTLI HIM

Khoin Inv Nha cult, vat kien

trtic . •

May mac tin& bi Phuvng tiO van

- tai truyen dan

Thiet bi dung cu quin 157 khac

Cay lau nam stic vat lam vi,:va cho sin phim

TSCD him hinh Tong Ong

Nguyen gia TSCD hum hinh

Si; du (ILI nam 290.812.941.024 116.716.063.822 21.368.334.473 4.782.242.619 415.250.000 2.258.808.961 436.353.640.899

- Mua trong nam

- DAu ttr XDCB (loan thanh 6.197.572.911 16.697.277.863 22.894.850.774

- Chuye'n sang BDS ctau ttr

- Thanh 1, nhtrcmg ban 2.219.684.169 462.866.874 2.682.551.043

- Giam khac (*) 1.181.495.030 2.357.506.750 3.539.001.780

Se; dtr cm6i natn 293.609.334.736 116.253.196.948 21.368.334.473 4.782.242.619 14.755.021.113 2.258.808.961 453.026.938.850

Gia tri Imo mon luS, lil

SO du' dilu nam 185.119.230.707 52.266.689.275 17.563.544.837 3.428.528.063 191.296.371 1.827.919.077 260.397.208.330

- KhAu hao trong Warn 12.915.753.957 6.283.678.670 968.197.614 741.308.372 1.138.620.230 155.528.716 22.203.087.559

- Tang khac

- Thanh IY, nhuvng ban 2.219.684.169 462.866.874 2.682.551.043

- Clam khac 220.133.176 220.133.176

SS du cutii nam 195.815.300.495 58.087.501.071 18.531.742.451 4.169.836.435 1.109.783.425 1.983.447.793 279.697.611.670

Giá trl con Ii cult TSCD him hinh

- Tai ngay dAu nam 105.693.710.317 64.449.374.547 3.804.789.636 1.353.714.556 223.953.629 430.889.884 175.956.432.569 - Tai ngay cuoi nam 97.794.034.241 58.165.695.877 2.836.592.022 612.406.184 13.645.237.688 275.361.168 173.329.327.180

Ghi Gici tri con lç,i cttai ;lain ctia TSCD hiht hinh dã (fling the chcip, cam ca cac khoan Pay: khong pilaf sinh

Nguyen gic; TSCD cuai naln cia khau haa het nhung vá,i con sit dung: 125.107.056.506 dimg

Nguyen gio TSCD hau hinh cuai train eh& thanh 1Y: khong phal sinh

Car.: coin kji vC vi(),c moo, bOn TSCD hint hinh co gia in IOn trong twang lat.. kh Ong có

(*) Thong 176111 2019, cong ty da ghi nhan gion2 tai sOn ca dinh - 1Vha mang chat htai bj do sap cic ti hduor gia iii thu hai cáo 101 son nay -*/

H•-c 28

TONG CONG TY NONG NGH4P SAI GON - TNHH MOT THANH VIEN Bao cab tai chinh t6ng hp

189 Dien Bien Phil, Phtremg. 15, Quan Binh Thanh, Tp Ha .Chi Minh. Cho nam red chinh kb thiccngay 31/12/2019

10. TANG, GIAM TAI SAN CO DINH VC, HINH

Khan muc Quytn sii dung ddt Tong Ong

Nguyen gia TSCD vo hinh S 6 dtr din nam 13.390.910.540 13.390.910.540 - Mua trong nam S6 dtr cutii ngm 13.390.910.540 13.390.910.540 Gia tri hao mon luy ki SO dtr du nam 2.491.332.192 2.491.332.192 - Kh6u hao trong nam 311.416.524 311.416.524 S6 dtr cu6i nam 2.802.748.716 2.802.748.716 Gia tri con 1ai ciia TSCD VII - Tai ngay du nam 10.899.578.348 10.899.578.348 - Tai ngay cut)i nam 10.588.161.824 10.588.161.824

Ghi

Gia tri con 4ii cuii nam acct. TSCD vô hinh dâ clUng the chap, ccim c cac khocin vay: khong Nguyen gici TSCD cuai nom da khau hao het nhung van cdn sir dung: khong Nguyen gici TSCD cuai nam inw hong cha thanh 1Y: khong Nguyen gia TSCD cu of neim thieu chua :dr khong

11. TANG, GIAM BAT DONG SAN DAU

Khan muc SO du am Tang trong nam Giant trong niim S6 cu6i nam

Nguyen gia bdt dOng sfin du ttr 139.472.190.801 139.472.190.801 - Quye'n sir dung dit - - Nha 139.472.190.801 139.472.190.801 - Nha vã quy& sir citing dAt - Ca so ha tang Gia tri hao mon My ke 12.719.846.764 3.564.431.724 16.284.278.488 - Quytn sir dung dAt - Nha 12.719.846.764 3364.431.724 16.284.278.488 - Nhà va quytn sir dvng dAt - Ca sd, ha tdng Gia tri con 1ai ciia bit dOng sin ddu 126.752.344.037 3.564.431.724 123.187.912.313 - Qu)4'n sir ding dAt - Nha 126.752.344.037 3.564.431.724 123.187.912.313 - Nha va quyL sir citing dAt - Ca sey ha eang

Ghi chit: Trong do Bat deing sem dau tic - tact nha 195 Dien Bien PH, Quan Binh Thanh gici trf tam tinh : 116.565.151.737 dang (chtra co Bao coo quyet Wan van clau hr hoan thanh)

Gici tri con 10 cuai helm cica Bat Ong salt dau ttr dã tiling the chap, cam ca caC khodn vay: khong Nguyen gid Bat d 'Ong scin dau tic cual nam dc khau hao het nhirng 411 con sir dung: khong Nguyen gia Bat d'Ong san dau tic cull nam hit hong cher thanh lk khong

29

TONG CONG TY NONG NGHIEP SAIGON - TNHH MOT THANH VIEN Bao cao tai chinh tong hop 189 Dien Bien Phfi, Phuang 15, Oudpi Binh Thanh, Tp Nd Chi Minh. Cho niim tai chinh kit thfic ngay 31/12/2019

12. CHI PHI XAY DIYNG CO BAN DO DANG S6 cutii nam S6 dau nam Dv an Cm Cong nghiep Lang Le Bau Co (96ha) (1.*) 60.101.501.091 59.452.688.142 Dkr an Du ttr & phat trien heo giemg 6.300.430.744 5.897.091.301 Dv an nha may gi6t mei gia sue CO Chi (2.*) 70.859.556.492 56.074.793.027 Mua sim (Phdn mm ke toan & ERP) 1.694.400.000 635.400.000 Dv an 116 sinh thai Vinh Lgc 683.814.005 683.814.005 Cac cong trinh phi trg nha may Sagrifeed 4.362.448.000 4.362.448.000 Dv an trgng mài Thanh nhan (3.*) 6.412.138.843 Dv an won nhan 20ha (3.*) 9.113.735.278 Cac ding trinh xt7r 15, nuac thai xi nghiep heo Phuac Long 2.626.657.141 235.599.326 Dv an cao 6c VP Dien Bien Phu 5.639.350.910 1.228.172.131 Cac dtr an khac 1.528.459.202 6.043.062.163 COng 153.796.617.585 150.138.942.216

Ghi chti (1.*): Xem thuylt minh chi tilt

(2.*): Thcing 6 ncim 2019, Tang cong ty dtra On nay vao van hanh, c/a CO doanh thu grit m a nal ba:762.650.906 clang, tuy nhien chbra ghi nh an tang tai scin cd dinh hlu hinh;

(3.*): Dau neim 2019, Trung tam giang thfty scin va cay trang c/a tam ghi nhan tang tai san ca clinh hinh gia tri man coy On trai, tuy nhien Bao ccio quyit loan gia trf won cciy chtra clzrac kiém tocin.

;15011

CoNG 1 :11Nlilthl HI

13. PHAI TRA NGU'OI BAN S6 cu6i nam S6 clan dam 11 VU

Gia tri S6 có MI5 'tang

tra nç Gia tri

,:11k41.1 KE S6 co Icha nang .'A KIFM TO

tra no I'IUA NA a. Cac lchoan phai tra nguiri ban ngan han

+ Chi tilt khodn phai tra ngtrai ban chilm 10% trir len tren tong ph& tra ngweri ban

Cong ty Co phAn Garin Cong ty Xay dtmg s6 4 Cong ty TNHH Dinh Duang \fang

Cong ty TN1-11-1 TM XNK Khai Anh Binh Thuan

+ Cong nçphOi tra khtic

+ Phai tra nguai ban la cac ben lien (Juan

Gong Ty CP Chi Biin Thity Hai San Lien Thanh

b. Cac Ichoin phai tra nguoi ban dai han

70.730.127.216

26.683.617.746

7.225.149.250 4.646.051.376

5.625.954.120

9.186.463.000

43.985.435.470

61.074.000

61.074.000

70.730.127.216

26.683.617.746

7.225.149.250 4.646.051.376

5.625.954.120

9.186.463.000

43.985.435.470

61.074.000

61.074.000

59.048.174.849

19.614.475.576

648.850.500 4.646.051.376

2.777.306.000

11.542.267.700

39.433.699.273

59.048.174.849

19.614.475.576

648.850.500 4.646.051.376

2.777.306.000

11.542.267.700

39.433.699.273

COng 70.730.127.216 70.730.127.216 59.048.174.849 59.048.174.849

14. NGUOI MUA TRA TIEN TRUbC a. Nguiti mua tra tin trtrifrc ngan hn

+ Chi tilt khoan ngtrai mua tra iiln trwac chilm 10% Ira len tren tang ngtrai mua Ira lien fru&

Cong ty TNHH MTV Dich vp Cong ich Thanh Nien Xung Phong

S6 cu6i nam

S6 dau nam

729.102.506

589.244.794

213.840.00(1

213.840.000

30

375.404.794

589.244.794

Cuei nam

2.794.367

17.838.034.029 30.206.400

2.785.908.588

20.656.943.384

CuOi mim r

5.162.795.712 ',IAN 18.803.718 ,A'N

273.448.814 !wiN 16.968.303.580

671.322.927 •

6.994.210 185.064.121

7.336.589

23.294.069.671

TONG CONG TV NONG NGHIVP SAI GON - TNHH MOT THANH V1EN Bata can tai chinh tong hcp 189 Dien Bien Pith, Phyang 15, Qu (in Binh Thonh, Tp Ha Chi Minh. Cho nifin tal chinh Mt thzic ngay 31/12/2019

+ Cdc khdch hang khdc b. Nguiri mua tra tin trtrat dai han Cong

15. THUE VA CAC ICHOAN PHAI NOP NHA NIA5C

729.102.506

729.102.506

a. Thud va cfic khoin plait nep Nha met Bu dam

So phiii trong Min)

SO d5 thyt nôp trong Mint

Thud thu nhap cá nhan 5.848.642 3.054.275 Thu 6 nha dAt 35.068.478 35.068.478 Tin thue dt 2.022.500.178 78.690.693.314 62.875.159.463 Thu6tài nguyen 17.260.800 536.433.600 523.488.000 Phi, 1 phi NIA cac khoan phai ni)p khac 2.785.908.598 19.242.115.798 19.242.115.808

ging 4.831.518.218 98.5(14.311.190 82.678.886.024

b. Thud va cfic khoin phai thu Nha ntrac

D5u nam s6 phai nOp trong nam

SO d5 thka nCip trong, nam

Thud GTGT hang ban nei dia 10.527.673.764 17.315.617.084 11.950.739.032 Thus GTGT hang xuet kh'eu 18.803.718 Thug xuet, nhap khau 149.284.360 124.164.454 Thug thu nhap doanh nghiep 16.968.303.580 Thug thu nhap ca. nhan 886.797.754 282.862.695 67.387.868 Thug nha dfit 320.644.246 327.638.456 Tien thue Tat 5.346.433.185 5.531.497.306 Thug tai nguyen Phi, le phi \ea cac khan phai nep khac 7.336.589

Cong 28.558.199.765 23.265.557.210 18.001.427.116

Quydt loan thud caa Ring (—Ong ty sê chiu SI/ ki'dm tra cica cci quan thud. Do viec áp dung luat và ccic guy dinh ye'

thud deli vol nhidu loci giao dich khac nhau có thd &tor gial thick theo nhiu ccich khac nhau, s

tren Rao cao tai chinh cá the bi thay di theo quyit dinh cda cci quan thud.

thui &coy trinh bay

16. PHAI TRA NGIfOI LAO BONG So cui nam St) dau nam

Chi tit phai tra nguiti lao dung tai cac don vi nliu sa u Van phong Ding ding ty 715.604.451 3.528.905.446 Cong ty Chan nuoi & CBTP Shi Gen 10.689.443.954 10.486.123.264 Trung tam gi6ng Thu), san va Cay tr6ng 645.909.583 390.633.756

Xi nghiep khai thac Cho' bitn DV Thily San Ci)ng 12.050.957.988 14.405.662.466

17. CHI PHI PHAI TRA SO cu6i nam so dAu niin

Chi phi phai tra ngin hn Van phang TOng cong ty 24.959.704.456 31.198.935.096 Cong ty Chan nuoi & CBTP Sai Gon 2.022.203.090 COng (*) 26.981.907.546 31.198.9.35.096

Ghi chit: (*) Trong do khoan don vi trick truac Mn thue cidt theo ND 121/2011 /AD-CP ngay 27/12/2011 sO lid?? la: 17.031.495.561 tiling

31

TONG CONG TY NONG NGHItP SAI GON - TNHH MOT THANH VIEN Bao cao tai chinh tong hop 189 DLO Bien Phil, Paring 15, Quan Binh Thonh, Tp Ha Chi Minh. Cho nam tai chinh kit tlnic ngay 31/12/2019

18. PHAI TRA ICHAC SS cuOi nam SO du nam

a. Phil tra khfic ngin han 229.208.037.057 215.801.772.687 Tai san thira cha. giai quyet Kinh phi c8ng doan 312.037.814 118.854.026 Bac hitm xã hi 587.549.987 20.524.614 Bac hitm y t6 162.828.660 Bac him thk ngliFelp 66.930.617

Phai tra khac (*) 227.436.234.979 214.822.139.047

Nhan k quy, k ctrqc ngin han 642.455.000 840.255.000

b. Phiii tra khac dal han 10.585.597.000 10.614.997.000 Nha'n kj, quy, k ctrgc dai han 10.585.597.000 10.614.997.000

COng 239.793.634.057 226.416.769.687

Ghi chic: (*) Chi tilt theo dii tuvng cdc khoiin phdi Ira khric: Sa etc& /aim Sd dau num

+ Phici Ira kluic chum 10% tren tang phici tra nein hyn Ode 70.481.075.659 58.399.869.659

Tang Cong tyCd phan Phong PM (1.*) 43.532.895.759 43.532.895.759

Cong Ty G'I phan Quac t'e C & T (2.*) 6.000.000.000 6.000.000.000

Gong ty phdn Phcit Triin Arcing Nghiep TNXP 200.000.000 200.000.000

Cong ty TNHH Indesen 2.237.873.900 2.237.873.900

Trung tam giang cdy trang, vdt nudi va thicy san 18.510.306.000 6.429.100.000

+ Ddi tuvng kit& 5.124.870.457 4.591.980.525

+ Phizi Ira khdc là cdc ben lien quan 151.830.288.863 151.830.288.863

Cong ty TNHH DT-TM Dang Tien 17.600.000.000 17.600.000.000

COng ty TNHH DT San Xuall Phat Trien Nong Nghiep Vineco (3.*) 72.000.000.000 72.000.000.000

Cong tycd phan kip (loan Trung Thicy (4.*) 59.040.000.000 59.040.000.000

Cong ty TNHH MTV Bd Saa TPHCM (5.*) 3.158.788.863 3.158.788.863

Cdng tyCd pheln nutty Phcim GO Kip 31.500.000 31.500.000

COng 227.436.234.979 214.822.139.047

GM cha: Tit (1*) cle'n (5*) Xem them chi tilt tai muc VH.2.1 den VII.2.3 trang 37 - 38 phan thuyet tninh bao

cdo tdi chinh.

19. VAY VA NO THUE TAI CHINH CuOi narn Du nam

tri So CO kim niing

trii no. Giá tri

So co kha Hang tra

a- Vay ngin hqn b- Vay clai han 270.725.516 270.725.516 270.725.516 270.725.516 Quy 116 trq phat tri6n tin& gia 270.725.516 270.725.516 270.725.516 270.725.516

20. QUV 'CHEN THIf ONG PHiJC SO cuSi nam SO d'au nam

Quy khen thuang du nam 28.789.174.440 42.664.009.141

Nha'n các khoan khen thuong 5.075.684.160 1.215.672.940

Chi khen tinging nong nam (16.511.770.544) (15.090.507.641)

Qüy khen thiron conl4i cutii nam 17.353.088.056 28.789.174.440

32

TONG CONG TY NONG NGH1t1' SAI GON - TNHH MOT THANI1 VIEN

189 Dien Bien Phi, Phitong 15, Ozic.in Binh Thgnh, Tp 1-1-a Chi Minh.

Bao ea() ti chinh tong hup

Cho nani tài chinh kit thiic ngay 31/12/2019

21. VON CHU SO

a/ Bang (lei chieu bin d6ng cüa vein chd so him Don vi tinh: VND Cac Ichoin muc thu6c von chii so. him

Vtin Op cila dui sifr him

Lcri nhun chwa phan phed

Quy ditu tir Oat trien

QuSr h6 trcr s'Ap A

xep doanh nghie‘p Ngue,n vifm

Tau tte XDCB Chenh lech tj,' gia

!lei doii (**) ging

A 1 2 3 4 5 6 7 S6 du. du nam tru.o'c 1.690.510.000.000 76.309.705.983 146.953.547.351 44.695.453.328 456.268.170 (9.164.016.750) 1.949.760.958.082 - Tang von trong am trtroc - Lai trong 'lam tarac 1.339.085.005 1.339.085.005 - Tang khac 38.300.046 9.164.016.750 9.202.316.796 - Giam v6n trong nam tarac - L6- trong nam tarot - Giim kbac (18.000.000.000) (44.733.753.374) (62.733.753.374)

S6 du din rem nay 1.690.510.000.000 59.648.790.988 146.953.547.351 - 456.268.170 - 1.897.568.606.509

- Tang vein trong nam nay

- Lai trong nam nay 26.157.699.201 26.157.699.201 - Tang khac - Giam vii trong nam nay - L'6 trong 'lam nay - Gam khac (*) (13.300.000.000) (5.462.622.969) (18.762.622.969) S6 du. cuoz i mini nay 1.690.510.000.000 72.506.490.189 141.490.924.382 - 456.268.170 1.904.963.682.741

Ghi chn:

(*) - Gid,n kluic chi 1i&: - Nap laihhuan con lai sau k-hi inch lap cac. qui3czci Doanh nghiep 100% van Nha Nu& - Hach loan phai nap lin chain nap lçii nhaa'n con Lai theo thong brio sa 149/TB07-CT ngay 22/03/2019

SO lib?

13.300.000.000 5.462.622.969

Cptzg 18.762.622.969

TONG CONG TY NONG NGHW1 SAI GON - TNHH MOT THANH VIEN Bao cao tai chinh tong hop

189 Dien Bien Phi, Phtrang 15, Quan Binh Thanh, Tp Ha Chi Minh. Cho nem tai chink kit thzic ngay 31/12/2019

b/ Chi tiet v6n du tir chii sifr hint TS, le

S6 cu6i nam S6 dAu nam

- V6n gOp cOa Nha ruroc 100% 1.690.510.000.000 1.690.510.000.000 COng 100% 1.690.510.000.000 1.690.510.000.000

c/ Cac giao,dich v v6n Wei cac chii sO hfru và phan phi co tire, chia lqi nhOn

- Vo'n chil s& hitu

Nam nay Nam fru&

+ Von gap dau nam 1.690.510.000.000 1.690.510.000.000 + Von gap tang trong nam + Von gap giam trong nam + Von gap cuoi nam 1.690.510.000.000 1.690.510.000.000

- NO lqi nhufin ve cAp quan 15, (13.300.000.000) (18.000.000.000)

d/ Cac quy cfia doanh nghiep + Quy dau ti_r Oat trien 141.490.924.382 146.953.547.351 + Ngu8n van dam tir xay ding co ban 456.268.170 456.268.170 + Quy ha' trv sap xep doanh nghiOp

22. CAC KHOAN MIX NGOAI BANG CAN D0I Kt TOAN

a. Ngoai t cac loai

- Dollar My (USD)

S6 cu6i nam S6 du nam

200,00 200,00

VI. THONG TIN 80 SUNG CHO CAC ICHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOT KING KINH DOANH

1. TONG DOANH THU BAN HANG VA CUNG CAP DICH Vi Nam nay N5m truck a. Doanh thu Doanh thu ban thanh pham, hang Ma. 614.321.664.305 1.159.937.684.762 Doanh thu cung cdp dich vci 77.149.421.248 76.672.096.022 Doanh thu chuyen nhuvng bdt (ging san 168.212.003.347 ging 691.471.085.553 1.404.821.784.131

b. Doanh thu d6i veri cac ben lien quan Mtn nay Nám trirerc Cong ty Ca phan bao vO thvc vat Sal Gan 35.836.364 206.794.960 Cong ty TNHH MTV 80 SCra TPHCM 328.457.500 Cong ty TNHH MTV XuAt Nhdp Khdu Nang Lain Hai San 28.234.636 34.809.600 COng ty Ca phan DOt Ltrai Sai Gan 3.111.270.908 Cong ty TN1-11-1 MTV Cay Trang Thanh Oa HCM 27.362.455 18.199.999,00 Cong ty Co phan Lam NghiOp Sai Gen 320.727.276 COng ty lien doanh Bio Pharmachemie . 3.798.727 Cong ty CO phan CB N6ng san xudt khdu Sai Gen - ViOt Hung 875.000 ging 91.433.455 4.024.933.970

2. CAC ICHOAN GIAM TRU' DOANH THU Niim nay Num tru•Cre Chit khau thirong mai 12.803.422.121 10.806.621.775 Hang ban bi tra lai 172.419.634 193.129.022 Gam gia hang ban - 115.090.908 COng 12.975.841.755 11.114.841.705

3. GIA VON HANG BAN Nam nay Nam trulk Gia vejn dm hang Ma da ban TA ban 28.798.654.795 549.368.462.019 Gia van dm thanh phdin dal ban da ban 488.440.057.509 528.863.289.616

34

TONG CONG TY NONG NGHIVP SA1 GON - TNHH MOT THANH VIEN Bao cao tai chinh tong hop

189 Dien Bien Phil, Phu.o'ng 15, Quern Binh Thanh, Tp Ha Chi Minh. Cho nam tai chinh ket thUc ngety 31/12/2019

Gia v6n cua dich vu da cung cap Gia vii chuyen nhugng bat dOng san C(ing

5.711.174.191 7.039.379.277 162.030.264.097

522.949.886.495 1.247.301.395.009

4. DOANH THU HOAT BONG TAI CHINH Nam nay Nam trtrerc Lai au gCri, tien cho vay 29.156.070.798 47.162.070.915 C6 tire, Igi nhuan dirge chia 14.636.355.979 Lai chenh lech ty gia 1.230.711.206 COng 29.156.070.798 63.029.138.100

5. CHI TAI CHiNH Nam nay Nam tilt& Lai tien vay 12.613.583.405 L6' chenh tech ty gia dã thvc hien 9.164.016.750 Dr phOng giam gia cac Ichoan dau tu tai chinh NH ya DH 34.310.873.837 Chi phi tai chinh khac 76.968.527 COng 76.968.527 56.088.473.992

6. THU NII4iP KHAC Nam nay Nam truck Thu thanh ly tai san c inh, Cong dy, dung c1,1 109.090.909 Co tire lgi nhuan dugc chia (*) 41.686.678.000 22.510.562.769 Thu nhap khac 124.913.673 898.907.737 C(ing 41.920.682.582 23.409.470.506

Ghi chic (*) Nam 2019, ccic k-hocin cd tirc lcii nhudn cluvc chia ter haat ddng cidu ttr &roc Tdng C 'Ong ty ghi nhc,in tang thu nhdp khoc thay tang thu nhdp tài chinh theo quy dinh IQi Nghi clinh 32/2018/ND-CF ngely 08/03/2018.

7. CHI P111 KHAC Nam nay N5m trtr$5.c Gia tri ‘con lai TSCD va chi phi thanh 1Y, nhugng ban TSCD 1.376.431.854 108.881.318 NOp tiên thue dAt truy thu Ur 2018 ye truot 42.633.769.282 19.921.417.404 Chi phi khac 10.450.326.378 9)3.507.633

COng 54.460.527.514 20.943.806.355

8. CHI PH! BAN HANG VA CHI Pfli QUAN LY DOANH NGHItP a) Cac Idioan chi phi ban hang phat sinh trong nam Nam nay Nam truck Chi phi nhan vien ban hang 12.266.110.804 10.396.074.001 Chi phi vat lieu, bao bi 2.673.632.336 3.921.461.107 Chi phi van chuyen 16.654.431.237 19.468.082.050 Chi phi khau hao TSCD ban hang 279.100.138 292.225.822 Dich vi mua ngoai 4.791.771.697 5.998.019.056 Cac khoan chi phi ban hang khac 484.481.837 586.003.638 COng 37.149.528.049 40.661.865.674

b) Cac khoin chi phi (pan 13", doanh nghip phat sinh trong nam Nam nay Niim truths. Chi phi nhan vien guar' IY 32.844.813.044 35.818.935.055 Chi phi khau hao TSCD quan 2.977.190.142 3.375.837.075 Chi phi trich lap dkr phong,cong ng phai thu khO doi 7.639.964.510 4.191.813 .797 Thu, le phi vã tin time dat 31.513.275.196 25.222.863.762 Dich vu mua ngoai 24.499.364.473 23.936.672.765 Chi phi bang den khac 7.943.724.020 20.697.527.404 C(ing 107.418.331.385 113.243.649.858

35

TONG CONG TY NONG NGHIEP SAI GON - TNHH MOT THANH VIEN Bao cao tai chinh tiing hop

189 Dien Bien PK Pinterng 15, Quein Binh Thanh, Tp Hc Chi Minh. Cho nam íàî chinh kit thzic ngay 31/12/2019

9. CHI PHI SAN XUAT, ICINH DOANH THEO YEU TO Nam nay Nam trir6c - Chi phi nguyen 1iu, vat lieu 888.233.032.133 1.083.228.019.369 - Chi phi nhan c6ng 81.682.255.872 83.546.597.526 - Chi phi khAu hao TSCD 25.868.798.014 20.773.525.388 - Chi phi dich vii mua ngoai 75.567.321.300 109.585.492.613 - Chi phi bang tin khac 141.337.645.670 36.381.088.963 COng 1.212.689.052.989 1.333.514.723.859

10. CHI PHI TRUE THU NH.0 DOANH NGHIEP ROAN

Chi phi thud TNDN hoa'n lai phat sinh tir cac khoan chenh lech tam th6i phai chlu thus ging

N5m nay Nam trulov

1.359.056.007 (669.072.711) 1.359.056.007 (669.072.711)

11. CHI PH! TRUE THU N114.P DOANH NGHItP HItN HANH Nam nay Nam trierc

Chi phi thug TNDN tinh tren thu nhap chiu thug hi'en hanh 1.236.347.850

C6ng 1.236.347.850 ..)NG 1 UIHEMIIIJtJ Thud thu nhAp doanh nghiep divot xac dinh nhu.sau: Nam nay Nam truck

+ Tong 191 nhuAn trir6c thug 27.516.755.208 1.906.360.144 :voitiv + Cac khoan diet' chinh tang 26.904.234.889 36.940.373.684 I (fly KV I • Chi phi khong hop le + Cac khan dieu chinh giam

26.904.234.889 72.264.494.370

36.940.373.684 50.424.360.694

::061 I OA :IA NAM

Quf, phat trie'n khoa hoc cong nghe C'j tire, lçii nhuein &coy chia 41.686.678.000 37.146.918.748

Hoan n12eip tin thug dart trich truck trong nan2 trtrac 30.577.816.370 7.095.702.696 Thu nhdp ti chuye'n nhyong BDS 6.181.739.250 + TAng thu nhAp chiu thug tir hoot d(ing SXKD thong th trerng (17.843.504.273) (11.577.626.866) + Thug TNDN phai n6p 1.236.347.850 + Thug TNDN hoan lai 1.359.056.007 (669.072.711) + Li nhuAn sau thug TNDN 26.157.699.201 1.339.085.005

VII. NHIYNG THONG TIN BO SUNG

1. Giao dich voi cac ben lien quan

1.1 Thu nhAp ciia ac thanh vien Hi dismg thanh vien va Ban Giam dc nhir sau:

Nam nay Nam tririfec

Luang cOa HOi d6ng Thanh vien va Ban kigm soat

ThO lao cua Hi cking Thanh vien va Ban ki'gm soat

C6ng

442.458.251 2.710.500.000

14.508.000

442.458.251 2.725.008.000

1.2 Cac giao dich chii yen giüa COng ty vói cac ben do lien quan trong nain tai chinh nhu. sau:

Ben lien quan Nei dung nghiep vu Nám nay

2. Cong ty C6 phan Bao V Tl-nrc V4t Sai Gan N11 lan c6 tdc

10.619.934.000

3. Gong ty TNHH 1 TV XNK Nong Lam Hai Lori nhuan chuy& ye

San 5.149.750.042

4. Cong Ty C6 Phan Det Luai.Sai GOn NhAn c6 tic 1.800.000.000 90.000.000

20.539.460.658 5. Cong ty CP phan bon sinh hoa Co Chi Nhan c6 tirc

6. Cong ty Lien Doanh Biopharmachemie Nhean c6 tire

36

TONG CONG TY NONG NGHEO SAI GON - TNHH MOT THANH WEN Ban can tiii chinh tang licrp

189 Dien Bien Phzi, Phzreeng 15, Quan Binh Thonh, Tp Ha Chi Minh. Cho ncim tài chinh ket thzic ngay 31/12/2019

7. C8ng ty CP Ch e Bien Thity Hai San Lien Thanh Nhan c6 tire 2.834.733.300 8. Cong ty CF H6c Mon Nhan c'e tire 652.800.000

2. Nheng khan ny tam tang, khan cam ket va nhang thong tin tai chinh khac

2.1 - Tang CC:mg ty Nang nghiap Sal Gan TNHH MTV (Sagri) NIA Tang C8ng ty ce ph'An Phong Phü dä kY hop ding hap tac kinh doanh sa 65/HDHT-TCT ugh), 24/2/2011 de cAng hap tac dAu ttr xay dung vã hop tac kinh doanh Du an Cum cling nghiep do Teng Cong ty Ming Nghiep Sai Gan - TNHH MTV lam chu du tu tai xã Le Minh Xuan, huyen Binh Chanh voi quy m8 di'en tich 89,0444 ha (hien tai la dtr An Cum c8ng nghiep Lang Le — Bau CO); Teng mac d&u tu dm du An dugc phé duyet la: 683.012.058.848 ding, trong do, Ring Cong ty NNSG TNHH MTV gap 28%, TOng COng ty c6 phAn Phong PhU gap 72%; Tai thai diem 31/12/2019, khoan du fir cho Du an nay dang dtrac ghi nhan ten tai khoan chi phi x'ay dung ca ban dâ dang se tien la 60.101.501.091 ding, von thgc gop dm 2 ben tuang img vai chi phi nay.

Kt fink nam tâi chinh 2019, don vi clang ghi nhan tren tai khoan 338 "phai tra phai n'ep khac" s6 tien la 43.532.895.759 dug là s6 tien gap v6n dm Tong Cong ty Phong Phu cho du An Lang Le Bau CO.

Ngoai hop d6ng s6 65/HDHT -TCT tren, Teng Cong ty NOng nghiep Sai Gan TNHH MTV con ky Hop (long hgp tac s6 52/HDHT-TCT ngay 31/10/2008 a cAng hgp tac xay dtmg Khu nha r tai khu 06 4 phtrang Phu& Long B Quan 9 Tp He Chi Minh vai quy m8 din tich 37.596 m2; trong do: Ring Cong ty NNSG TNHH MTV g6p 28%, Teng Cong ty Phong PhO gop 72%.

Trong nam 2018, Teng Cong ty dd chuyen nhugngdtr An nay cho Teng Cong ty c6 phAn Phong theo Nghi quyOt so 55/NQ-HDTV ngay 09/05/2017 d m Wei d6ng thanh vien Tong Cong ty Ming nghiep Sal Gen - TNHH MTV va Quyet dinh 6077/QD-UBND ngay 17/11/2017 dm Uy Ban Nhan dan Tp. HCM. Ngay 22/6/2019 Ciy Ban Nhan clan Thanh phi; c6 Quyet (firth se 2649//Qd-UBND v thu hei, hit), b6 Quyet dinh s6 6077 dm fiy Ban Nhan dan Thanh phe ye chAp thuan cho chuyen nhugng dtr An phat then khu nha a tai Phtrang Our& Long B, Quan 9. Hien nay Teng ding ty dang tip tic eh& twang an de xir l thanh ly hüy chuyen nhugng, xir 1 tai chinh ton tai dm Hap d6ng nay.

2.2 Ngay 02 thang 08 nam 2016 Teng ding ty NNSG - TNHH MTV (Ben A) dd. ky Hop (Icing hop tac d'Au fir se 90/HDNT/2016 voi COng ty ce phAn Tap doan Trung ThAy (Ben B) thanh lap doanh nghiep mai Ong ty TNHH Nang nghiO Trung Thily Sagri d thtrc hien du An hgp tac du tir Khu san xuAt n8ng nghiep (mg dung ceng ngn0 cao ten khu clit c6 din tich 650,04 ha tai xä Phii my Hung, huyen CA Chi, TP.HCM.

Cong ty TN1-11-1 N6ng nghiep Trung Thu), Sagri CO v6n di6u 10: 164.000.000.000 citing (met tram sau mai ben ty d'eng)

Trong do Ben A gap: 59.040.000.000 d6ng chiem tY le 36% Ven dieu le (dl g6p di); reng Cong ty dang ghi 11114'11 tren tai khoan 222 - Lien doanh, lien kit.

Trong dO Ben B g6p: 104.960.000.000 Cleng chiem ty le 64% V8n dieu l (dl gop

Ben B cam ket, tu nguyen cho Ben A vay toan be s6 tin gap v6n ciia ben A vao v6n clieu le ban (Vail va khong tinh lAl trong thai gian 3 nam Ice tir ngay thanh lap Cong ty TNHH Nang nghiep Trung Thity Sagri

Von dieu le cCia Cong ty TNHH Wing nghiep Trung Thity Sagri c6 the tang them de dap ang nhu cAu yen dm du an

37

TONG ONG TY NONG NGHItP SAI GON - TNHH MQT THANH VEEN Bao cao thi chinh tang hup

189 Dien Bien Phzi, Phtrang 15, Quein Binh Thcznh, Tp lid Oil Minh. Cho narn tai chinh 1dt thzic ngay 31/12/2019

Theo hop clang, Ben B c6 nghl'a vu thanh toan cho ben A chi phi Au tu vao dat con lai tam tinh la 500.000.000 dong (Nam tram trieu ding)/ Ha va bai thtrang chi phi Au ttr vao cac tai san tren dAt, ding gift gin dau tu vao da't) sa tin b6i thtrang dugc xac dinh can dr vao diau 7, Quyet (firth sa 23/2015/QD-UBND ngay 15 thang 05 nam 2015. Cac ben thong nhat gia tri bai thuang chinh that se &rot xac dinh bang chilng thu tharn dinh gia do dan vi tu van tham dinh va &rot ca quan nha ntroc c6 tharn quyan thong qua theo qui dinh hien hanh.

Dv an da dtrac UBND Thanh 06 chap thuan chit twang du ttr tai Quyat dinh s 6878/QD-UBND ngay 30/06/2016.

Ngay 10/12/2018, UBND Thanh ph a ban hanh Quyat dinh sa 5639QD-UBND v viec thu hôi, hay quyat dinh 6878/QD-UBND ngay 30/06/2016 caa UBND Thanh ph a ye chap thuan chit twang thvc hien Dv an Khu san xuat !long nghiep tai x'a My' Hung, huyen CO Chi dm Cong ty TNHH Nang Nghiep Trung Thay Sagri.

2.3 Ngay 22 thang 07 nam 2016 Tang cong ty NNSG - TNHH MTV (Ben A) cia. ky Hap ding hop tac Tau tu sa 83/HDNT/2016 voi COng ty TNHH [Au ttr san xuAt phat trien nong nghiep Vineco (Ben B) thanh lap doanh nghiep mai la COng ty TNHH Nang nghiep Vineco Sagri da thvc hien dv an hop tac dAu tu khu Tat san xuat 'long nghiep Crng dung c6ng nghe cao 470 Ha tai xä Pham Van COi huyen Cu Chi.

C6ng ty TNHH Nang nghiep Vineco Sagri có v6rldiau re: 200.000.000.000 ding alai tram tj, clang )

Trong do Ben A g6p: 72.000.000.000 dang chiam tY le 36% Van diau re' (da gop da); Tang Ong ty dang ghi nhan tren tai .khoan 222 - lien doanh, lien kat va tài khoan 338 - phai tra khac.

TrOng dO Ben B 128.000.000.000 clang chiam tS, le 64% Von diau I (da gOp du)

Ben B cam kat, tv nguyen cho Ben A vay toan b6 s6 tin gap van dm ben A vao van diau le ban dau va khong tinh rai tong thai gian 3 nam k tir ngay thanh lap C6ng ty TNHH Nang nghiep Vineco Sagri

Van diau re dm cong ty TNHH N6ng nghiep Vineco Sagri c6 tha tang them da dap tIng nhu cu vtin cOa dtr an

Theo hap (ging, Ben B cO nghl'a vu thanh toan oho ben A chi phi du tLr vao dal con lai tam tinh là 500.,000.000 citing (Nam tram trieu)/Ha ve thuang chi phi du vao cac tai san tren dat, cong gill gin dau tu vao dat so tien bôi thu6ng dugc xac dinh can dr vao diau 7, Quyat dinh s6 23/2015/QD-UBND ngay 15 thang 05 nam 2015. Cac ben thong nhat gia tri bai thtftg chinh thirc se dupc xac dinh bang chting thu tham dinh gia do dan vi vs van tham dinh va dixgc co quan nha mac co thArn quyan thong qua theo qui dinh hien hanh.

Dv an dugc UBND Thanh pita chap thuan chit trtrang c/Au tu tai Quyat dinh sO 2805/QD-UBND ngay 30/05/2017.

Ngay 16/11/2018, UBND Thanh 016 ban hanh Quyat dinh sa 5138/QD-UBND v viec thu hai, hay quAt dinh s6 2805/QD-UBND ngay 30/05/2017 cOa UBND Thanh pha va chap thuan chit truang thvc hien Dv an Khu san xuat nong nghiep tai xa Pham Van COi, huyen CO Chi dm Cong ty TNHH,Nong Nghiep Vineco Sagri.Tuy nhien tai th6i diem lap bao cao nay Tang cong ty chin. thtrc hren thanh Hap dong nay. ljf do Tang cong ty thvc hian theo nOi dung tai cong van sa 730/UBND-NCPC ngay 02/7/2019 .ctla Uy ban nhan dan thanh pho HO Chi Minh la giir nguyen hien trang, thu l tpc phap ltva tam dirng bran dOng dai vai MQi tai san dm Tang cang ty.

38

TONG CONG TY NONG NGHItl" SAI GON - TNHH MOT THANH \TIEN Bao cao tat chinh tang hgp

189 Dien Bien PK Phworng 15, QuO'n Binh Thonh, Tp Ha Chi Minh. Cho nam tai chinh kit thitc ngay 31/12/2019

2.4 NO), 09/9/2008 Tang gong ty NNSG - TNHH MTV (Ben A) da k Hgp clang hgp tac du tu. s6 14/HDLD-TCT vai Cong ty phan Qu6c t6 C&T (Ben B) va Ba. Dinh Thi Bich Thao (Ben C) d thanh lap gong ty ca phan Cong ty cô phan Sinh Thai Van H6a VInh Lc vai v6n diau la la 300 t9 clang; Trong d6 ben A g6p 120 t9 chlem 40%; Ben B g6p 174 t9 •chiam 58% va Ben C gap 6 t9 chiam 2%; (Jan ngay 31/12/2019 lchoan van gap caa Tong cOng ty (ben A) dang dtrgc ghi nhan tren tai khoan dau tu vao gong ty lien doanh lien kat ; khoan Wan Op. An nay :dirge (ben B) cho mugn va dang duot Tong Ong ty dang ghi nhan la khoan phai tra khat s6 tien la 6 t9 Tong. Hian tai, Cong ty CF Sinh Thai Van hoa Vinh 1c khong cung cap I* cao tai chinh na'm 2019 caa Cong ty nay cho Tong cOng ty.

2.5 Can dr 02 Hop DOng Giao Nhan Giong Heo Cu Ky - Ggp (Dot I + Dot II) da san xuat, cung Cmg heo gi6ng 1)6 me (Ps), Hgp Tang so 01/HDGN-TTG-CTCNCBTPSG ngay 30 thang 08 nam 2018 va Hgp dang so 01/HIDGN-TTG-CTCNCBTPSG k9 ngay 28 thang 01 nam 2019 girra Trung tam giang cay tang, vat nu6i va thay san (ben A) va Chi nhanh Tong ding ty Wing nghiap Sai Gen TNHH MTV - COng ty clan nuoi va cha bin thkrc pham Sal Gem (ben B).

Theo 02 H9v d8ng tren, Ben B nhan nuoi 302 con heo gi6ng ci ky (GGP) tir ben A, quail 19, chaff' sac nuoi dung theo dung guy trinh chan nuOi heo gi6ng, duy tri, dan heo gi6ng cu ky (GGP); ta chat lai tao, nhan giong dan heo 'Ong ba (GP) va cung irng dan heo giang b6 me (PS) dupc lai tan, nhan giang tir dan heo cu ky (GGP), dap fing nhu can cho NguOri chan nu8i.

1.1\10i dung thug hian chinh sach ha trg va hoan tra kinh phi: Va chinh sach h trg kinh phi:

Ben B tip nhan chuyan giao 302 con heo gi6ng GGP nhap khan tir Canada theo Diu 1 dm 02 Hgp (fang, duct thanh ph6 ha trg 100% chi phi nhap heo gi6ng tr nu& ngoai theo nOi dung Chuang trinh, cu the: + Heo duc giang GGP: 25 con x 78.700.000 dang/con = 1.967.500.000 d (theo hgp Clang nam 2018) + Heo cal gi6ng GGP: 78 con x 57.200.000 dang/con = 4.461.600.000 d. (theo hgp dang Wain 2018) Tang Ong gia tri hgp clang s6 1: 6.429.100.000 Clang + Heo duc giang GGP: 39 con x 77.594.000 dang/con = 3.026.166.000 d (theo hop dang nam 2019) + Heo cai gi6ng GGP: 160 con x 56.594.000 dang,/con =9.055.040.000 d. (theo hgp ding na'm 2019) Tang Ong gia tri hgp clang sa 2: 12.081.206.000 Clang Tang cOng gia tri hop (tang s6 1+2: 18.510.306.000 dong 2. Ve chinh sach hoan tra kinh phi:

Ben B c6 trach nhiam hoan tra kinh phi h6 trg nhap heo gi6ng tit mac ngoai theo nOi dung Chuang trinh theo hInh thirc:

- Cung cap heo cal gi6ng 1,6 me (PS) cho Ngtroi chan nuoi clang k9 tham gia Chuang trinh s6 lugng:16.828 COIL

- G id in kinh phi hoar' tra kinh phi ha trq nhap heo giang tir nuat ngoai theo nOi dung Chuang trinh thong qua viac cung cap heo cal gi6ng bo me (PS) cho Nguiyi chan nuoi clang k9 tham gia Chwcrng trinh:

(16.828=5.845+10.983) con x 50% x 2.200.000 dang/con = 18.510.306.000 clang

- ThOi gian cung cAp heo cal gi6ng b6 me (PS) cho NgtrOi chan nuoi dang k9 tham gia Chuang trinh : Thang 12 nam 2020.

- Can dr cac Ma don chang tr va bao cao,kat qua da giao nhan heo gi6ng b6 .me dm ben B cho ngueri chan nuoi, da lam co so thanh guy& toan, danh gia ket qua thuc hian Chwang trinh va de xuat dieu chinh, bo sung cho pha hgp vai tinh hinh thkrc ta.

3. SO HO so sanh

SO liau so sanh la so lieu tren Bao cao tai chinh cho nam tai chinh ket thac ngay 31/12/2019 da dupc COng ty TNHH Dich vu Tu. Van Tai chinh K toan va Kim toan Phia Nam (AASCS) kiam toan.

4. Nheng kin phat sinh sau ngay Icet thtic ka twin nam:

172-i7

•ONG T Y ffifithi Nib H.

• Tti vil KVIO. TOAN

liht NAM

39

Phu trach PTCKT - Pho Giam Dôc Tai Chinh

'Poe,382 •C • l .0 • l 2'

(TuNG Cu A Tv

ittk. Z c').. NONG NGHI(.,

SAIGON 3

:)* NG •-•;-

* -TNHH ; MOT TH.ANH silt

-,71:-:---__ -• c„,

Tong Xuan Phu ham Thiet Flea

Tiing Giant dc

Q ten, clong cau)

TONG CONG TY WONG NGHItP SAI GON - TNHH MOT THANH VIEN BA° cao tai chinh tong hop

189 Dien Bien Phu, Phu.emg 15, Quan Binh Thanh, Tp Ha Chi Minh. Cho plain tai chinh ket auk ngay 31/12/2019

Theo Quye't dinh st) 1902/QD-UBND va s 1903/QD-UBND ngay 09/5/2018 dm Oy Ban Nhan dan Thanh phO viec chuyen 02 Cong ty con 100% vOn la Cong ty TNHH MTV Cay TrOng Tp. HCM va Cong ty TNHH MTV BO SUa Tp. HCM v lam Doanh nghiep trgt thut)ci:Jy Ban Nhan Dan Tp. HCM.

Tp. Ha Chi Minh, ngay 30 thcinh 03 nam 2020

Ngtroti Ip beet!

(Kji, h9 ten)

Lam Xuan Thanh

40

UBND THANH PHO HO CHI MINH TONG CONG TV NONG NGHTCP SAI GON

TNHH MOT THANH VIE\

Mau so 01

PHV LUC 1B

BAO CAO CHI TIEU NGOAI BANG - CONG TV BAO CAO NAM 2019 (Dieu chinh)

D: Ghi sa du cita khocin inc, P: Ghi sa phat sinh trong kji bito (Ban hanh kern theo Thong tu s 219/2015/TT-BTC ngay 31/12/2015 ctic

CHI CVC TAI CHINH DOANH NGHIEP TP HO CHI MINH

Sa.

Pa5N Ngay: .... trigIchinh)

Chi tieu tieu

Ma chi Nam Thuyet minh

nay/ SO cutii kS,

Nam trtrot/ St) dAu kSr

1. Nq phai thu MI6 doi 110 D (d8'ng)

P ((long)

P (thing)

12.654.813.121 5.424.337.311

927.967.055

305.560.061

-

a) Ng phai thu kilo doi phat sinh trong nam 111 7.530.475.810

300.000.000

-

b) Ng phai thu kho doi dã xi:1.1y trong nam 112

120 D (d8ng) 2. Vay va nq ngin h4n trong lurk

- a) Vay ngin han cac tO chic tin dung 121 D (dOng) -

b) Cac khoan vay va ng ngin han con lai 122 D (dOng)

270.725.516

27O.725.51/' )

Q cr?(

3. Vay va nq ngin Ilan nuirc ngoai

a) Vay ngin hart cac ye' chirc tin dung

130 D (dOng)

270.725.516

270.725.516

D (dOng)

D (Tong)

D (clang)

D (dOng)

D (d'ong)

131

132

140

141

b) Cac khoan vay ngAn han khac con lai

4. Vay va nqdai han trong ntrov

a) Vay dai han cac NHTM, TCTD

b) Phat hanh trai phial.' (khong bao Om trai phieu chuy'en doi)

142

143

144

150

151

152

D (cl ang)

D (dOng)

D (dtmg)

D (ding)

D (dOng)

t ,,, , C) Thu e tai chinh dai han trong nu&

d) Cac khoan vay dai hart trong nu& khac

5. Vay va my dai h4n ntdec ngoai

a) Vay lai vn ODA dm Chinh phi'

b) Vay nu& ngoai &Nye Chinh phit bao lanh

c) Vay mrgc ngoai theo hinh thirc tkr vay, W. tra 153 D (dOng)

d) Phat hanh trai phieu (khong bao gm trai phieu chuyen clop

e) Cac khoan vay nix& ngoai c6n lai

154

155

200

210

220

230

240

250

D (dOng)

D (thing)

D (dOng)

P (dOng)

1.690.510.000.000 1.690.510.000.000 6. VOn dieu le

a) Nguon bo sung Von dieu 1e dr nguon Ngan sach Nha nu&

•

P (dOng)

P (dOng)

P (Tong)

P (dOng)

b) Ngu6n bo sung Win dieu 1 e tir Qu9 HTSX & PTDN

c) Ngu6n ix') sung VOn dieu 1 e. tir Qu9 HTSX cita Cong ty me - - - -. -. - d) Nguon b8 sung Von dieu le tir Qu9 DTPT

d) Nguon bo sung Von dieu 1e tir Lqi nhulan sau thud khong phai nep NSNN

73.537.607.567

55.537.607.567

P (dOng)

P (diOng)

P (dOng)

145.754.357.553

132.454.357.553

e) Nguon bo sung Von dieu 1e tir viec nhan chuyen giao tit ncri khac

7. Thu e va cac khoin phat sinh phai n6p NSNN

a) N6p NSNN tir boat dOng 1tinh doanh n6i dia

260

300

310

1

Chi tieu Thuytt Ma chi

tiell minh Nam nay/

A A , ' So cum Ky

Nam twit/ S6 dau 14

:bti sa

INN cliikt

slii; ...---,

Siltei

- Thud GTGT 311

P (ding) 23.651.714.876 4- SO thud GTGT phai nip trong kS, 312 9.587.458.923

+ SO thud GTGT da nip trong k' 313

314

P (ding) 18.286.836.824 9.260.507.931

- Thud Tien thy dc bit + SO thud Tien thy dac bit phai nip trong k' 315 P (thing)

+ SO thud tidu thu dc bit dã nip trong kS1 316 P (ding)

- Thud TNDN 317

+ SO thud TNDN phai nip trong k' 318 P (ding) 1.236.347.850

+ SO thud TNDN da nip trong14 319 P (d6ng) 124.164.454 6.414.014.181

- Cie 100 thu e khfic, thu NSNN kh4c 320

+ SO thud, thu NSNN khfic phai nip trong k9 321 P (dOng) 108.802.642.677 44.713.800.794

+ SO thud, thu NSNN khac di- nip trong k9 322 P (d6ng) 92.953.801.015 58.436.501.275

b) NO NSNN tir hoyt Ong kinh doanh XNK 330 P (ding) - -

- Thue XNK 331

+ SO thud XNK phai nip tong 14 332 P (citing) -

- + S6 thud XNK da nip trong 14 333 P (ding)

- Thug GTGT hang nh4p khitu 334

+ SO thud GTGT hang NK phai nip trong k' 335 P (ding)

+ S6 thud GTGT hang NK da nip trong kk 336 P (d6ng)

- Thud TTDB hang n1413 khAu 337

+ SO thus TTDB hang NK phai nip trong k' 338 P (ding)

P (ding) + SO thud TTDB hang NK di nip trong k' 339

- Thu e GTGT hang xuAt khiu 340 Ai

+ SO thud GTGT hang XK phai nip trong kk 341 P (ding) ACI

= SO thud GTGT hang XI( da nip trong 14 342 P (ding)

343 tIOT

- Thud TTDB hang xuit khiu 344 P ((ring) --.....,.._— + S6 th1.16 1-1DB hang XK phai nip tong kS/

345

350

P (ding) + SO thud TTDB hang XK da nip trong k'

c) Lqi nhu§n n(lp NSNN (theo Nghl dinh 204) 351

352

P (ding) 13.300.000.000 18.000.000.000 - Lii nhuan phai nip NSNN P (ding) 13.300.000.000 28.982.136.057 - Lgi nhuan di nip NSNN

360 D (ding)

P (ding)

(13.300.000.000) (28.892.121.179) 8. Thu ya cac khoan con phai nip NSNN chuyen nam sau

400

500

9. Dianh thu cung trig san pham, dich vy cing ich

10. Nguiri guar' 1Y doanh nghi0 510 D (nguoi) a) TOng A Ngtrtri quail 1ST doanh nghi§p

- Ng-tali gnarl 15, doanh nghiSp chuyen trach 511 D (nguoi)

- Nguoi glib 1 doanh nghidp killing chuyen trach 512 D (ngu6i) - -

520

2.725.008.000

b) QuS, tin Itromg, thil lao cilia Nguiri quail 1ST

doanh nghi0

1.375.063.690 521 P (ding) - Qu9 tin luong, thO lao kd hoach nam 375.037.992 2.725.008.000 - Qu9 tin lacing, thu lao thyc hidn nam 522 P (ding)

13.192.360 15.486.996 Thu nhap binh quan cna Nguoi quan 1' doanh nghidp (thang)

523 P (ding)

P (dAng)

Chi Heti

11. Nguiri lao dking

MA chi tieu

Thuyet minh

610 D (ngued)

600

620

621

710

711

P (d6ng)

P (d6ng)

P (dng)

D (d6ng)

P (ding)

622

623

62.000.000.000 70.000.000.000

62.427.701.499

9.630.652

62.000.000.000

9.434.066

Nam nay/ SO cuOi kj,

660

Nam trtra.c/ SO day ky

680

D (dong)

P (dAng)

b) Thoai v6n du tu vao COng ty chimg khoan trong ky (gia tri ghi ten so sach ke toan)

b) SO tien thu tir thodi von dau tu vao Cong ty chimg khoan trong kj,

13. SO dtr d&u fir vao LInh vo.c bat Ong sin trong

a) Mat sinh tang du ttr vao Linh vtrc bat Ong san tong 14

b) Thoai v6n dau Pr vao Linh vuc bat &Ong sin trong ky (gia tri ghi tren sO sach kA toan)

c) S6 tin thu tir thodi vem dau lit vao Linh vtrc bat Ong san trong ky

b) Thodi vAn clau tiz vao Cong ty tai chinh, ngan hang TMCP trong kY (gia tri ghi tren so sach ke toan)

c) SA tien thu tir thoai v6.11 dau tu vac) COng ty tai chinh, Ngan hang TMCP trong ky

15. SO du. dau ttr vac) Quj, du tu.

a) Phat sinh tang dau liz vao Quy dau tu trong kj,

b) Thoai vOn dau Pr vao,Cong ty bao him trong kY (gia tri ghi tren so sach ke toan)

c) 56 tien thu thoai von dau tu vao Cong ty bao hiem trong kY

17. Tang Doanh thu k hooch nam

18. Loi nhuan ke hooch hair& thus TNDN nam

721

722

723

730

731

732

733

740

741

742

743

750

751

752

D (dAng)

D (fang)

P (dAng)

P (dAng)

P (dAng)

P (dAng)

P (dAng)

710.460.000.000

53.125.000.000

1.667.844.000.000

135.035.000.000

720

753

810

820

3

P (dAng)

P (d'Ang)

a) T6ng s6 NgtrOi lao Ong (bq thang)

b) Quj", tin twang clia Ngtred lao dOng

- Quj", tien ltrang ke hooch nam

- Quj% tin Luang thuc hi'en nam

C) Thu nhap binh quan cüa Nguai lao dOng (thang)

12. SO dir du tu vac) Cong ty chting khoan

a) Phat sinh tang du tu vao Cong ty chirng Ichoan trong ky

P (d6ng)

P (d6ng)

D (dAng)

P (dAng)

14. SO dir du fir vim Cling ty tai chinh, ngan hang TMCP

a) Phat sinh tang dau Ut vao C6ng ty tai chinh, ngan hang TMCP trong ky

b) Thoai v6.11 &Au tu vac) Quy dau tu trong kY (gia tri ghi tren s sach kA toan)

c) 56 tien thu tit thoai vAn dal tu vao Qu9 dau tu trong ky

16. SO d—ir dau fir vao Cong ty hi° hiem

a) Phat sinh tang dau Pr vac) Cong ty bao him trong ky

D (dAng) —

P (dong)

P (dAng)

P (dAng)

712

713

LAP BIEU KT.K.E TOAN TRUtiNG

Lcip ngdy thang OGnain 2020

G GIAM DOC

Lam Xuan Thanh TOng Xuan Phu

Q: T6NO CONO 1Y NoNG NGAP

SAI GoN NHH

o NOTTHionivIEN 4 9

am Thiet Him

4

Chi tieu Wen

MA chi Nam Thuyet minh

nay/ So cutii 1(S,

Nam trtrov/ Se; dila 1:_if

19. Thu vi cac khoan phai ni)p NSNN ke hottch nam

_

20. Temp, Icim ngach

830

1000

P (deng)

P (nghin USD)

63.753.000.000

-

-

15K450.000.000

626

626 a) Kim rigcli xuAt khAu 1110 P

(nghin USD)

b) Kim tigch nhAp khAu 1120 P

(nghin USD) -

21. TOng V611 dAll tu ra win ngoiti 1200 D

(nghin USD) — — .

a) Dilu tu ra nu.a(c ngodi tir mon v8n chi' sa-hiru dia. DN 1210

D (nghin USD)

- Dau fir them ra turac ngoai tir nguon von CSH dm doanh nghiep trong nam

1211 -P-

(nghin USD)

- Thoai vett du ttr ra ntrac ngoai dr nguen yen CSH dm doanh nghiep trong nam

1212 P

(nghin USD) ,:. b) Du tu ra nuerc ngoai tir nguon von huy deng trong

nuerc 1220

D (nghin USD)

• 4 - Du P1them ra mgrc ngoai al. nguon von huy Ong trong nuac trong am

1221 P

(nghin USD)

- Thoai yen dAu Pr ra nu& ngoai dr ngtion von huy Ong trong nu& trong nAm

1222 P

(nghin USD)

D (nghin USD)

c) Du tu ra ntrac ngoai tir nguen yen huy Ong nusk ngoai

1230

- DAu tu them ra- nuo.c ngoai a nguon von buy Ong nu& ngoai trong nam

31 P (nghin USD)

4 • - Thoai von dill tu ra nu& ngoai dr nguon von huy dijng ntrac ngoai trong naim

1232 P

(nghin USD)

22. Teng se thu hiii v6'n dAu tir ra titan ngoAi 1300 P

(nghin USD)

a) Thu hOi von dAu hr 1310 P

(nghin USD)

b)1_,cyi nluiAri, CO tire

c) Loi nhuAn chuyen ve nuerc

1320 P

(nghin USD)

1330 P

(nghin USD)