báo cáo kiểm toán công ty tnhh HỮU NGHỊ

CONG TYzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA co plIAN mtrc PllAM mru NGIIJ BAo cAo TAl cHiNH DA DUQCKIEM ToAN Cho nam tai ehinh k~t thuc 31 thang 12 nam 2016 \ Thang03 Dam 2017 -zyx • • • • • • • • • • • CONG TV co PHAN THl/C pRAM nnu NGHJ MVCLVC N(HDUNG I TRANG BAo cAozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA CVA BAN GrAM DOC I 02 - 03 I BAo cAo KIEM ToAN DOC L!P 04 - 05 I BANG cAN eor KE ToAN 06 - 07 I BAo cAo KET QuA HOAT DONG KINH DOANH I BAo cAo LUU CIIVYEN TrEN rs I 08 09 - 10 I THUYET MINH BAo cAo TAr CHlNH 11 - 35 I I ~ I ~ • I I I I • • I • I I I I I I I I I I I' I I CONG TY CO PHAN THVC PHAM HUUzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA NGHIzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHG BAo eAo eVA BAN GUM DOC Ban Giam d6c Cong ty C6 phan Thtrc pham Hfru Nghi (goi t~t la "Cong ty") trin~ bay bao cao cung voi bao cao tai chinh da diroc kiem toan cua Cong ty cho nam tai chinh k~t thuc 31112/2016 I Hoi dang quan tri va Ban Ghim dBe Cac vien cua HQi d6ng quan tri va Ban Giam d6c da diSu hanh Cong ty nam tai chinh k~t thuc 31112/2016 va d~n l~p bao cao g6m: H(Hdang quan tr] Chu tich Uy vien Uy vien Uy vien Uy vien (B6 nhiem 06110/20 16) Uy vien (MiSn nhiem 06110/20 16) Ong Trinh Trung Hi~u Ong Nguyen Trong Lac Ba Le Thi Lan Anh Ong Nguyen Chi Nhan Ong Trinh Xuan Ti~n Ong Le Van Hoang Ban Giam dBe T6ng Giam d6c T6ng Giam d6c Pho T6ng Giam Pho T6ng Giam Ba Le Thi Lan Anh Ong Trinh Trung Hi~u Ong NguySn Nam Hai Ong Le Van Hoang (B6 nhi~m 06/06/2016) (MiSn nhi~m 06/06/2016) d6c (MiSn nhi~m 15/02/2017p d6c (MiSn nhi~m 27/06/2016~ Traeh nhiem ella Ban Giam dBe Ban Giam d6c Cong ty co trach nhi~m l~p bao cao tai chinh cho nam tai chi~~ k~t tMc 3111212016, phan anh mQt cach trung th\fc va hgp ly, tinh hinh tai chinh cling nhu ket qua ho~t dQng kinh doanh va tinh hinh lUll chuy6n tiSn t~ cua Cong ty nam Trong vi~c l~p bao cao titi chinh nay, Ban Giam d6c duQ'c yeu cĐ.u phi'ti: ã Tuan tM Chu:1n m\fc k~ toan Vi~t Nam, Ch~ dQ k~ toan doanh nghi~p va cac quy djnh phap ly co lien quan d~n vi~c l~p va trinh bay bao cao tai chinh; I • • • L\fa ch9n cac chinh sach k~ toan thich hgp va ap d\mg cac chinh sach mQt cach nh§.t quan; Dua cac xet doan ~a u~c tinh mQt cach hgp ly va th~n tr9ng; I Neu r6 cac nguyen tac ke toan thich hgp co duQ'c twin tM hay khong, co nhUng ap ·d\mg sai l~ch tr9n~ y~u c§.n duQ'c con~ b6 va giai thich bao cao tai chinh hay khong; I • Thiet l~p va ap d\mg kiem soat nQi bQ mQt cach hfru hi~u cho m\lc dich l~p va triM bay bao cao tai chinh hgp ly nh~m h~n ch~ rui ro va gian l~n; va • L~p bao cao tai chinh tren CO" sa ho~t dQng lien t\lc Ban Giam d6c Cong ty chiu trach nhi~m dam bao r~ng s6 k~ toan duQ'c ghi chep mQt each phu hgp dS phi'tn anh mQt each hgp ly tinh hinh tai chinh cua C~'mgty a b,§.tkY thai diSm nao v~ idam ~ao r~ng bao eao tai chinh duQ'c l~p va trinh bay tuan tM ,Chuan m\fc ke toan Vi~t Nam, Che IdQke toan doa~h nghi~p va eac quy djnh phap ly co lien quan den vi~c l~p va trinh bay bao cao tai chinh Ban Giam doc cqng chiu trach nhi~m dam bao an toan cho tai san cua Cong ty va th\fC hi~n cac biell~n phap thich hgp de ngan ch~n va phM hi~n cac hanh vi gian l~n va sai ph~m khac CONG TY co pHAN TIWC pHAM HUu NGHJ Ban Gilim d6c xac nhan rfuIgCong.ty da:tuan thu cac yeu cAuneu tren vi~c l~p va trinh bay bao cao tai chinh.zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA • • • • • • • • • • • I I I Hi~u Chii tichzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA Hqi dAng quin tr] - n,i di~n theo phap lu~t Ha NQi, 27 thdng 03 nam 2017 I I I I ~ 10 i-: I CI zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHG ACH KIE A1 I ~ 'In I ~ I I • • • • I I I I I • • • • I I I I I I I I , I I ty T N H H Kiem zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQ toan An Vi~t C ong zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCB anviet Tang 12, tea nha 167 Sui Thi xuan, quan Hai Sa Tnrnq, Ha N(li WzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA www anvletcpa.corn T (84-4) 6278 2904 E anviet@anvietcpa,com F (84-4) 6278 2905 Certified Public AccountantszyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA s6:zyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA 7312017IBCKT-AV!-TCI BAo cAo KIEM ToAN DQC L~ Kinh gm: Cac cBdong H9i d6ng quan tr] va Ban Giam d6c Cdng ty CB phftn Thuc phAm Hiru Ngh] Chung toi dff kiem toan Bao cao tai chinh kern theo cua Cong ty C6 phan Thirc pham Hfru Nghi (goi t~t la "C6ng ty") diroc I~p 27/03/2017, tir trang 06 dSn trang 35, bao g6m Bang can d6i kS toan tai 31112/2016, Bao cao k~t qua hoat dQng kinh doanh, Bao cao hru chuyen ti~n t~ cho nam tai chinh k~t thuc cung va Ban thuyet minh Bao cao tai chinh Trach nhiem ciia Ban Giam d6c :'1 Ban Giam d6c Cong ty chiu trach nhiern vS viec l~p va trinh bay trung tlnrc va hqp Iy Bao ca.o tai chinh cua C6ng ty theo ChuAnmvc kS toan Vi~t Nam, Ch~ dQ kS toan doanh nghi~J va cac quy dinh phap Iy co lien quan dSn vi~c I~pva trinh bay Bao cao tai chinh va chiu trach nhi~m vS ki~m soat nQi bQ rna Ban Giam d6c xac dinh Iii.dn thi~t d~ dam bao cho vi~c I~p va trinh bay Bao cao tai chinh khong co sai sot tr9ng y~u gian I~nho~c nh~m I~n Trach nhi~m ciia Ki~m toan vieD Trach nhi~m cua chung t6i la dua y kiSn vS Bao cao tai chinh dva tren kSt qua cua cUQcki~m toano Chung t6i dffti~n Mnh ki~m toan theo cac ChuAnmvc Ki~m toan Vi~t Nam Cac chu~n mvc yeu c~u chUngt6i tuan thu chu~n mvc va cac quy dinh vS d~o duc nghS nghi~p, I~pk~ ho~ch va thvc hi~n cUQcki~m toan d~ d~t duQ'csv dam bao hqp Iy vS vi~c li~u bao cao tAichinh cua Cong ty co sai sot tr9ng ySu hay khong Cong vi~c ki~m toan bao g6m thvc hi~n cac tM t\lCnh~m thu th~p cac b~ng chUngki~m toan vS cac s6 li~u va thuy~t minh tren bao cao tai chinh Cac tM t\lCki~m toan duQ'cIva ch9n dva tren xet doan cua ki~m toan vien, bao g6m danh gia riii ro co sai sot tr9ng ySu bao cao tai chinh gian I~n ho~c nh~m I~n Khi thvc hi~n danh gia cac'rui ro nay, ki~m toan vien da xem xet ki~m soat"nQibQcua C6ng ty lien quan d~n vi~c I~p va trinh bay bao cao tai chinh trung thvc, hqp Iy nh~m thi~t k~ cac thu t\lC ki~m toan phu hqp vai tinh hinh thvc t~, nhien kh6ng nh~m mvc dich dua y ki~n vS hi~u qua cua ki~m soat nQibQcua dan vi Cong vi~c ki~m toan ding bao g6m danh gia tinh thich h~ cua cac chinh sach k~ toan duQ'cap dvng va tinh hqp Iy cua cac uac tinh kS toan cua Ban Giam d6c cling nhu danh gia vi~c trinh bay t6ng th~ bao cao tai chinh Chung t6i tin tuang r~ng cac b~ng chUngki~m toan rna chung t6i dffthu th~p duQ'cla d~y du va thich hqp lam CO" sa cho y kiSn ki~m toan cua chung t6i Thanh vien doe i?p eua GMN International iN( 'Hi~ M :v yzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA ki~D eiia ki~m toan vieD Theo y ki~n cua chung toi, Bao cao tai chinh kern thea dil phan anh trung thirc va hop ly, xet tren cac 31112/2016 cling nhir k~t qua heat dong khia canh y~u tinh hinh tai chinh cua Cong ty tai ngayzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLK kinh doanh va tinh hinh hru chuyen ti~n t~ cho nam tai chinh k~t thuc cung ngay, phu hop voi Chufrn rmrc k~ toan Viet Nam, Ch~ diChi nhanh Ilai Ba Tnrng (b) - 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DNzyxwvutsrqpon Cac thuyet minh la mot hi)phdn h9P va canzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA duoc dye dong thai v6'i baa caa tai chinh kern thea (a) Khoan yay ngan han Ngan hang TMCP Cong thirong Viet Nam - Chi nhanh Chuong Duong thea hop d6ng tin dung s6 01l2016-HBHMTDINHCT128-HUUNGHI 01102/2016 voi han rmrc til} dVl}g60 ty d6ng Khoan yay nh~m muc dich b6 sung von hru dQng.1Thai handuy tri han mire den het 31/12/2016 Thai han cho yay quy dinh thea tirng Ian giai ngan nhirng toi da khong qua 04 thang Khoan yay khong co tai san dam bao (b) Khoan yay ngan han Ngan hang TMCP Quan dQi - Chi nhanh Hai Ba Tnrng thea hop d6ng tin dung han mire s6 90208.16.065.560403.TD 01112/2016 Han mire tin dung la 100 tY d6ng nham b6 sung von hru dQng, phat hanh LlC, bao lanh toan, thai han tri han rmrc d~n h~t 01112/2017 Thai hl;lnyay quy dinh thea tUng l&n giai ngan nhung t6i da khong qua 03 thang un suit yay thea tUng giiy nMn nq Khoan yay khong co tM san dam bao (c) Khoan yay nglln hl;lnNgan hang TMCP Ngol;li thuong Vi~t Nam - Chi nh~nh Hoan Ki~m thea hqp d6ng tin dl)ng s6 HKI-lIDCTD1l6061 06/07/2016 Hl;ln muc dp tin dl)ng la 200 tY d6ng nh~m mvc dfch yay nh~m b6 sung y6n luu dQng, dp bao lanh ya pHat hanh thu tin dVng phl)c Yl) ho~t dQng san xuit kinh doanh cua Ci?ng ty, thai hl;ln ~ri h¥l muc d~n h~t 06/07/2017 Thai hl;ln yay quy dinh thea tUng Ian giai ngan nhung toi da khong qua 04 tMng Uii suit yay thea tUng giiy nMn nq Khoan yay khong co tai san dam bao ., , I Mf (d) Khoan yay nglln h~n Ngan hang Ngan hang Shinhan Vi~t Nam - Chi nMhh Ha NQi thea Hqp Icy 10/05/2014 ya Phv Ivc hqp d6ng d6ng tin dVng s6 SHBVNITDHl2014/0018 21111/20!6 l!l;ln muc tin dl)ng la 38 tY d6ng dS b6 sung y6n luu ,dQng Iyai suit diSu chinh tMng Ian ke ill giai ngan ya ap dVng cho tUng khoan rut yon yay Khoan yay khong co I tii san dam bao , I (e) Khoan yay ngan h~ Cong ty TNHH MTV Cho thue Tai chinh Ngan hang 1fMCP Ngo~i thuong Vi~t Nam thea hqp d6ng cho yay tUng l&n, ml)C dfch yay b6 sung y6n luJI dQng dS toan , , , , , tien mua nguyen li~u, thai hl;ln rut yon toi da khong qua 30 ke ill Icy hqp dong, thai h~ yay la thang kS tir nh~ nq Lai suit yay thea tUng gifty nh~ nq Khoan yay khong co tai san dam bao I (f) La khoan nq thue tii chinh phai tra cho Cong ty TNHH MTV Cho thue Tai chinh Ngan hang T~CP Ngo~i thuong Vi~t ~am yai lfti suit duqc diSu chinh thea lai suit Ingan hang tUng thai diem Lich toan d., kien cua cac khoan nq thue tai chinh nhu sau: Tr'a nQ'goc I- Tni ti~n lai thue (d!! ki~n) VND VND TAng khoan tmin I ti~n thue tili chfnh VND I Niim 2017 Niim 2018 Niim 2019 CQng 5.406.752.839 5.329.190.316 770.139.175 936.494.221 406.504.984 19.078.059 6.343.247.060 5.735.695.300 789.217.234 11.506.082.330 1.362.077.264 12.868.159.594 26 TC II CONG TY cozyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA pIIAN THl1C PIIAM mrn NGIll BAO CAO TAl cHiNH 2016 TffiJYET MINH BAO cAO TAl CHINH Cac thuyet minh fa mot hi)phdn h9P va c6n duac doc a6ng thai 19 VON MAu SO B09 wn bao cao tai chinh kem theo - DNzyxwvutsrqpon cnu SO mrn v6n gop ciia chit sO-hfru T~i 0110112015 VND 200.000.000.000 35.674.844.534 27.326.059.319 263.000.903.853 10.098.048.600 25.649.483.378 ( 11.860.304.675) (14.400.000.000) 25.649.483.378 (1.762.256.075) ( 14.400.000.000) 45.772.893.134 26.715.238.022 272.488.131.156 3.847.422.506 31.651.398.414 (5.629.896.675) (20.000.000.000) 31.651.398.414 (1 782.474.169) (20.000.000.000) 200.000.000.000 Lai nam Trich l~p cac quy Chia c6 tire T~i 31112/2016 LQ"inhu~n sau thu€ chua CQng phan ph6izyxwvutsrqponmlkjihgfedcb VND VND VND Lai nam Trich l~p cac quy Chia cb nrc T~i 0110112016 Quy diu nr phat tri~n 200.000.000.000 49.620.315.640 32.736 739 76~ 282.357.055.401 Theo Nghi quyet Dai hQi c6 dong thirong nien nam 2016 cua C6ng ty c6 phAn Tlnrc pham Htru Nghi s6 06ffPHN ngayzyxwvutsrqponmlkjihgfedcbaZYXWVUTSRQPONMLKJIHGFEDCBA 20104/2016, lei nhuan sau thue nam 2015 duoc phan phoi nhu sau: Quy dku nr phat trien: Quy khen thuong, phuc Ioi: Thuong ban di~u hanh: Chia c6 tire: T 3.847.422.506 d6ng 1.282.474.169 d6ng 500.000.000 d6ng 20.000.000.000 d6ng / ,,? :':d Chi ti~t van gop cua chii sO- huu 31112/2016 VND 0110112016 -VND - V6n gop clla Tbng cong ty Thu6c la Vi~t Nam V6n gop clla cac d6i tuqng khac 103.476.300.000 96.523.700.000 103.476.300.000 96.523.700.000 CQng 200.000.000.000 200.000.000.000 Cac giao djch v~ van vOi cac chii sO- huu va phan phai cA ttfC, chia l