Bao Cao Tai Chinh Giay Thuong Dinh 2016

CONG TY CO PHAN GIAy THUC}NG BINH BAo cAn TAl CHiNH BA BU(}C KIEM ToAN Cho ky hoat dQng tir 19/07/2016 d~n 3111212016 Thang nam 2017 eo CONG TY pHAN GM Y THUQNG BiND S6 277, duong Nguysn Trai, phirong Thanh XuiID Trung, quan Thanh Xuan, Ha N(>i MVCLVC TRANG NQIDUNG BAo CAD CUA coo nCH HQI DONG QuAN TRl v A BAN TONG GIAM DOC BAo CAD KIEM Tom DQC LAP 2-3 ~ BANGcANDOIKETOAN 4-5 ;-" Cl ~ BAo CAD KET QuA HO~T DQNG KINH DOANH BAo cAD UfO CHUYEN TIEN TS KII "" ~, THUYET MINH BAo cAD TAl cHiNH - 25 ~ CONG TY eo pHAN GrA.Y THUQNG BiNH S6 277, duong Nguyen Trai, phubng Thanh Xuan Trung, quan Thanh Xuan, Ha NQi BA.O CA.O CUA eau TICH H(HBONG QVAN' TRJ v A BAN TONG GIA.M BOC Cong ty C6 phftn Gi~y Thirong Dinh (goi cit la "Cong ty") d~ trinh bao cao cung voi Bao cao tai chinh da duce Idem tom cua Cong ty cho ky hoat dQng tit 19107/2016 dSn 31112/2016 HQI BONG QVAN' TRJ v A BAN TONG GIA.M BOC Cac vien cua HQi d6ng Quan tri va Ban T6ng Giam d6c Cong ty da di~u hanh Cong ty kY va dSn I~p bao cao g6m: Hoi clAng Om1n tri Ong Ong Ong Ong Ong Ong Ong Nguysn Duy Tan Trk Thanh Tu Nguysn Van Khiem Bui Tat Thang Nguy@nBa Minh Nguy@n ThS Huful Nguysn Van Nam CM rich HQi d6ng Quan -oy vien (B6 nhiem -oy vien (B6 nhiem -oy vien (B6 nhiem -oy vien (B6 nhiem -oy vien (B6 nhiem -oy vien (B6 nhiem tri (B6 nhiem 25/05/2016) 25/05/2016) 25/05/2016) 25/05/2016) 25/05/2016) 25/05/2016) 25/05/2016) )N( TNI~?M1 lAC Ban TAng Giam cl6c T6ng Giam d6c (B6 nhiem 19107/2016) Pho T6ng Giam d6c (B6 nhiem 19107/2016) Pho T6ng Giam d6c (B6 nhiem 19107/2016) Ong Nguysn Van Khiem Ong Nguyen ThS Huan Ong Bm Tat Thang TRAcH NHI¥M CUA eau rtca HQI BONG QVAN' TRJ v A BAN TONG GIA.M BOC CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c Cong ty eo trach nhiem I~p bao cao tai chinh hang nam phan anh mQt each trung thuc va hop ly tinh hinh tai chinh cling nhu kSt qua hoat dQng kinh doanh va tinh hinh hru chuyen ti~n t~ cua Cong ty nam, phu hop voi chuan mire kS toan, chS dQ kS tom doanh nghiep Vier Nam va cac guy dinh phap Iy eo lien guan dSn viec I~p va trinh bay bao cao tai chinh Trong viec I~p cac bao cao tai chinh nay, CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c diroc yeu du phai: • • • • • Lua chon cac chinh sach kS toan thich hop va ap dung cac chinh sach mQt each nhat quan; Dua cac xet doan va tree tinh mQt each hop Iy va th~ trong; Neu ro cac nguyen t~c kS toan thich hop eo duce tuan thli hay khong, eo nhfrng ap dung sai I~ch ySu cftn duoc cong b6 va giai thich bao cao tai chinh hay khong; L~p bao cao tai chinh tren eo s6 boat dQng lien tuc tnr tnrong hop khong the cho rkg Cong ty se tiSp tuc boat dQng kinh doanh; va ThiSt kS va thirc hien h~ th6ng Idem soat nQi bQ mQt each hfru hieu cho muc dich I~p va trinh bay bao cao tai chinh hop Iy nham han chS rui ro va gian I~ CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c Cong ty chiu trach nhiem dam bao rang s6 kS toan duce ghi chep mQt each phu hop de phan anh mQt each hop Iy tinh hinh tai chinh cua Cong ty (}bM kY thoi diem nao va dam bao rang bao cao tai chinh tuan thu chuan muc kS toan, chS dQ kS toan doanh nghiep Viet Nam va cac guy dinh phap Iy eo lien quan dSn viec I~p va trinh bay bao cao tai chinh.CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c cling chiu trach nhiem dam bao an toan cho tai san cua Cong ty va thuc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian I~ va sai pham khac Chu tich HQi d6ng Quan tri va Ban T6ng Giam d6c xac nhan rang Cong ty da tuan thu cac yeu c~u neu tren viec I~p bao cao tai chinh o HQi d6ng Quan tri va Ban T6ng Giam d6c, J PH ~~ vac[] CONG TV TNHH KIEM ToAN VACO Tang 12A toa nha T6ng Cong ty 319,5663 Le Van LU'O'ng phU'ang Trung Hoa, quan cau Gifty, Ha NQi, Vi~t Nam Tel: (84-4) 3577 07811 Fax: (84-4) 3577 0787 W: www.vaco.com.vn/E:vacohn@vaco.com.vn @ ss 42f) IVACOIBCKTNV2 BAo cAo KIEM ToAN DOC L~ Kinh gUi: Cac ca dong, HQi dang Quan tr] va Ban Tang Giam d6c Cong ty ca phftn Gifty ThtrQ'ng Dinh Chung toi da: kiem toan Bao CaDtai chinh kern theo cua Cong ty C6 phftn Giay Thirong Dinh (goi t~t la "Cong ty") diroc I~p 25/03/2017 tir trang 04 d~n trang 25, bao g6m: Bang can d6i k~ toan tai 3111212016, Bao CaDk~t qua hoat dong kinh doanh, Bao CaDhru chuyen tien t~ cho Icy boat dong nr 19/07/20 16 d~n 31112/2016 va Ban thuyet minh bao CaDtai chinh (goi chung la "bao cao tai chinh") Trdch nllirm cua Cllu ticll Hpi d6ng Quiin trj vu Ban Tang Gidm d6c Chu tich Hoi d6ng Quan tri va Ban T6ng Giam d6c Cong ty chiu trach nhiem v~ viec l~p va trinh bay trung thuc va hop ly Bao CaDtai chinh cua Cong ty theo chuan muc k~ to an, che k~ toan doanh nghiep Viet Nam va cac quy dinh phap Iy eo lien quan d~n vi~c I~p va trinh bay bao CaDtai chinh va chiu trach nhiem v~ kiem soat noi bo ma Ban Tfmg Giam d6c xac dinh la dn thiet d~ dam bao cho viec I~p va trinh bay Bao cao tai chinh khong eo sai sot y~u gian I~ hoac nham Iftn Trtich nllirm cua Kiim loan vien Trach nhiem cua chung toi la dira y kien v~ bao CaDtai chinh dira tren k~t qua cua cuoc kiem toan Chung tOi da: tien hanh kiem toan theo cac chuan mire kiem toan Vi~t Nam Cac chuan mire yeu du chung toi tuan thu chuan muc va cac quy dinh v~ dao dire nghe nghiep, I~p k~ hoach va thuc hien cuoc kiem toan d~ dat diroc su dam bao hop Iy v~ viec li~u bao cao tai chinh cua Cong ty eo sai sot y~u hay khong, Cong viec kiern toan bao g6m thuc hien cac thu tuc nham thu thap cac bang chtrng kiem toan v~ cac s6 lieu va thuyet minh tren bao cao tai chinh Cac thu rue kiem toan duce lira chon dira tren xet doan cua kiem toan vien, bao g6m danh gia rui ro eo sai sot y~u bao cao tai chinh gian I~ hoac nham Iftn Khi thuc hien danh gia cac rui TO nay, kiem toan vien da: xem xet kiem soat noi bO cua Cong ty lien quan d~n viec l~p va trinh bay bao cao tai chinh trung thuc, hop Iy nham thi~t k~ cac thu tuc kiem toan phu hop voi tinh hinh thirc t~, nhien khong nham muc dich dira y kien v~ hieu qua cua kiem soat noi bo cua Cong ty Cong viec kiem toan ciing bao g6m danh gia tinh thich hop cua cac chinh sach k~ toan diroc ap dung va tinh hop Iy cua cac uoc tinh k~ toan cua Ban T6ng Giam d6c ciing nhir danh gia viec trinh bay t6ng th~ bao cao tai chinh Chung toi tin nrong rang cac bang clnrng kiem toan ma chung toi da: thu thap duoc la d~y dtl va thich hop lam eo sa cho y kien kiem toan ngoai tnr cua chung toi ClI SO'cua y kiin kiim loan ngo(li Irir Cong ty chua thirc hien tinh gia cua pham nhap kho theo thirc t~ chi phi phat sinh, dun gia pham nhap kho diroc xac dinh theo gia tarn tinh, chung toi khong thu th~p duce cac bang chimg kiem toan d~y dtl va thich hop lien quan d~n t~p hop chi phi va tinh gia thanh pham nh~p kho Theo do, chung toi khong danh gia duce anh hirong cua vfu d~ d~n bao cao tai chinh nam 2016 cua Cong ty Nhir thuyet minh tai Thuyet minh s6 07 va 08, W 31112/2016, mot s6 khoan cong ng pMi thu da: qua h~n to an, va ciing khong co xac nh~n d6i chi~u s6 du cong ng Cong ty da: trich I~p dll phOng 2.500.000.000 d6ng Chfulg tOi khong thu th~p dugc cac b~g chirng ki~m toan d~y dtl va thich hqp d~ danb gia muc trich I~p dll phong cling nhu kha nang thu h6i cac khoan cong ng pMi thu D~n thai di~m k~t thuc nam tai chinh 31112/2016, Cong ty co mot s6 v~t tu cMm luan chuy~n va ph~m bi bong hOng, vm gia t:ri khoang 1,3 tY d6ng Cong ty chua danb gia dll phong giam gia hang t6n kho Chfulg toi khong danb gia dugc anh huang ctla viin d~ d~n bao cao tai chfnh 2016 ctla Cong ty Van phong H~ Chi Minh Van phong Hal PhOng Lflu 6, s6 159 £)i~n Bi~n PM P.15, Q Blnh Th~nh, Tp HO Chi Minh Tal: (84-8) 3840 66181 Fax: (84-8) 3840 6616 499 Quan Toan, P Quan Toan Q.HOng Bang, Tp Hai Ph6ng Tal: (84-31) 353 46551 Fax: (84-31) 353 4316 BAo cAo KIEM TOA.N f)QC L~ (Ti~p theo) Y kiin kiim toan ngoai ITk Theo y kien cua chung toi, ngoai tnr anh huong cua cac v§n dS neu tai doan "Co so cua y kien kiem toan ngoai tnr", bao CaD tai chinh da phan anh trung thuc va hop ly, tren cac khia canh y~u, tinh hinh tai chinh cua Cong ty tai 31112/2016, cling nhu k~t qua hoat dQng kinh doanh va tinh hinh luu chuyen tiSn t~ cho Icy hoat dQng tir 19/07/2016 d~n 3111212016, phu hop voi chuan muc k~ toan, ch~ dQ k~ toan doanh nghiep Vi~t Nam va cac quy dinh phap ly eo lien quan d~n viec l~p va trinh bay bao CaD tai chinh vdn dJ nhdn manh Nhu thuyet minh tai Thuyet minh s6 30, Ph§n Thuyet minh bao cao tai chinh, viec phe duyet quyet toan tai chinh va cac h6 sa lien quan d~n viec ban giao gifra hai cong ty la Cong ty TNHH MTV GifrY Thirong Dinh va Cong ty C6 phan Giay Thuong Dinh vfin chua duce thuc hien, Y kien kiem toan cua chung Wi khong bao g6m v§n dS Nguy~n f)u-c Ti~n PhO TAng Giam d6c S6 Giay CN DKHN Ki~m toan: 0517-2013-156-1 Trin Tu§n Anh Ki~m toan vien S6 Gi§y CN DKHN Ki~m toan: 3272-2015-156-1 Thay mq.t VD t/fli difn cho CONG TY TNHH KIEM TOA.N VACO Ha N9i, 25 thang 03 niim 2017 eo MAu so B 01-DN Ban hanh theo Thong tu s6 200/20 14nT-BTC 22 thang 12 nam 2014 cua BQ Hi ehinh CONG TY PHAN GIA Y TIWQNG f>INH S6 277, duong Nguyen Trai, phuong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha NQi BANG cAN f>OI Kt ToAN Tfli 31 thang 12 ndm 2016 Dan vi: VND r TA.IsAN Ma sa Thuy~t Cuai ky Minh f>§u kY (Trinh bay lai) 91.975.231.282 123.162.047.931 3.033.684.732 31.291.833.476 31.291.833.476 A-TAISANNGAN~ 100 I Ti~n va cac khoan nrong throng ti~n Ti~n 110 111 3.033.684.732 Il, f>§u tir tat chinh ng~n han DAu tu nfun gill d~n dao han 120 9.000.000.000 123 9.000.000.000 7.740.845.320 7.740.845.320 ill Cac khoan phai thu ng~n han 130 28.496.933.632 42.862.471.139 Phai thu ngan han cua khach hang Tra truce cho nguoi ban ngiin han 131 41.511.817.991 132 29.557.299.518 1.063.362.314 Phai thu ngan han khac 136 376.271.800 411.143.638 Du phong phai thu ngan han kh6 doi 137 (2.500.000.000) IV Hang tAn kho 140 38.015.107.105 Hang t6n kho 141 46.481.473.240 46.481.473.240 v Tai 150 4.963.139.678 3.251.790.891 430.180.797 339.252.467 287.004.162 2.746.244.160 218.542.569 san ng~n han khac 38.015.107.105 Chi phi tra truce ngan han 151 Thu~ GTGT duce kh~u tnr 152 Thu~ va cac khoan khac phai thu Nha mroc 153 B-TAlsANDAI~ 200 93.214.321.363 95.135.406.014 I Tai san ca djnh Hi san e6 dinh htru hlnh 220 221 84.949.458.753 84.949.458.753 86.346.135.071 86.346.135.071 222 179.503.188.520 179.071.370.338 223 (94.553.729.767) (92.725.235.267) 260 8.264.862.610 261 8.264.862.610 8.789.270.943 8.789.270.943 185.189.552.645 218.297.453.945 - Nguyen gia - Gia tri hao man luy ki n Tai SaD dlii han khac Chi phi tra truce dai han TONG C~utu tai chinh ngan han la cac khoan ti~n giri eo Icy han tU tren thang d~n 12 thang tai ngan hang 12 -::::- 3~ ~ ;1'1 1H TOA CO ~ ~'~' :~ ~ MAu CONG TY eo pHAN GIA.Y THtJONG BINH S6 277, duong Nguyen Trai, phirong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha NQi so B 09-DN Ban hanh theo Thong tu s6 200/20 14!IT-BTC 22 thang 12 nam 2014 cua BQ Hi chinh THUYET MINH BAo cAo TAl cHiNH (TlEP THEO) Cac thuyet minh la m9t b9 phdn h9P va cJn duoc doe a6ng thai voi bdo cdo tai chinh kem theo pHAI THU KHACH HANG NGAN ~ Cu6i kY :: BAu kY VND VND f)6 Tb! Hoa 6.042.076.599 6.042.076.599 Nguy~n Khanh Toan 3.559.692.131 2.790.815.438 3.559.692.131 2.790.815.438 2.650.174.723 976.349.532 14.862.236.924 2.044.678.084 11.493.513.011 2.866.697.511 11.390.299.388 Cong ty TNHH TM Bffi,f) Giay dep cac loai Royer Licences Nippon Steel and Sumikin Bussan Corporation Cong ty CP Thanh BAc -Thai Binh Duong Cac d6i nrong khac (i) 29.557.299.518 Gm cM: (i) 41.511.817.991 - Trong cac d6i nrong khac eo mQt s6 d6i nrong cong no dff phat sinh cong no tir lau, Cong ty chira danh gia trich l?p du phong boo v§n giao dich nam NQxAu Cu6ikY Gia g6c VND Gia tr] co th~ thu h8i VND 6.042.076.599 3.559.692.131 2.790.815.438 f)6 Tb! Hoa (i) Nguy~n Khanh Toan (i) Cong ty TNHH TM Bffi,f) Gi~y dep cac loai (i) NEXT PLC BAu kY Gia g6c Gia tr] co th~ thu h8i VND VND 6.042.076.599 3.559.692.131 2.790.815.438 827.449.527 810.875.037 13.220.033.695 13.203.459.205 Gm cM: (i) La cac khoan phai thu f)6 Thi Boa dirng ten chiu trach nhiem vS nghIa vu tra no (trong ong Nguyjn Khanh Toan la r~ Hoa, Cong ty TNHH Thuong mai Bao hQ Lao dQng Giay dep cac loai Hoa la Giam d6c) T6ng s6 dir phai thu tai 31112/2016 cua cac khoan la 12.392.584.168 d6ng Cong ty v§n dang d6c thuc d~ thu h6i khoan cong no tren va eo kha nang se thu duce mQt phan nam 2017 (ii) T6ng s6 du cong ng qua han la 13.220.033.695 d6ng Tuy nhien, d~n thoi di~m 31112/2016, Cong ty trich l?p dtr phong no phai thu kho doi s6 tiSn 2.500.000.000 d6ng HANG TON KIlO _ Cu6i kY BAu kY -=G;.:;:ia: Jg:o.;6;.;;.c =D :o;U"'-'p:.::h:.:;o.::Dc.g =G.:;:;ia: og:.;:8=c ::;D :o;U"'-'p:.::h:.:;o""'ng •• VND VND VND VND Nguyen li~u, v~t li~u Cong cu, dung cu Chi phi san xufrt, kinh doanh dang 16.591.531.972 15.571.160.315 459.424.734 559.099.401 10.034.028.942 4.400.260.854 Thanh pham 19.396.487.592 17.484.586.535 46.481.473.240 -13 38.015.107.105 so eo MAu B 09-DN Ban hanh theo Thong tu s6 200/20 14fIT-BTC 22 thang 12 nam 2014 cua BQ Hi ehfnh CONG TY PHA.N GIA.Y THUQNG DiNH S6 277, dirong Nguyen Trai, phuong Thanh Xuan Trung, Qudn Thanh Xuan, TP Ha NQi THUYET MINH BAo cAo TAl CHiNH (TIEP THEO) Cdc thuyet minh la mot hQphdn hop va duac doe a6ng thai w7i bao can 10 TANG, GIAM TAl sAN CO DJNH CaD tai chlnh kern theo utru HiNH Nha cira, v~t ki~n true VND May m6c, thi~t b] VND Phuong ti~n v~n tai truy~n VND Thi~t bj, dung cl} quan Iy VND 2.920.230.755 229.554.260 Tai san cB djnh khlic Tang cQng VND VND NGUYENGIA 146.616.886.4 77 S6 dtr d§u nam 28.840.198.846 464.500.000 179.071.370.338 431.818.182 431.818.182 Tang nam 146.616.&86.477 29.272.017.028 2.920.230.755 229.554.260 464.500.000 179.503.188.520 71.716.220.016 19.161 750.057 419.392.315 1.170.481.600 446.863.072 92.725.235.267 72.954.400 229.920.522 2.346.470 2.903.120 1.828.494.500 73.047.118.211 19.581.142.372 1.243.436.000 232.266.992 449.766.192 94.553.729.767 S6 dir d§u nam 74.900.666.461 9.678.448.789 1.749.749.155 -366.262 17.636.928 86.346.135.071 S6 dir cu6i nam 73.569.768.266 9.690.874.656,00 1.676.794.755 -2.712.732 14.733.808 84.949.458.753 S6 du cu6i nam GIA TRJ HAO MON LUY S6 duo d§u nam Khau hao narn S6 dtr cuBi narn Kt 1.330.898.195 GIA TRJ CON L~I Nhir trlnh bay tai Thuyet minh sf, 15, Cong ty dil th~ chap nha xuong, may m6e voi gia trj lai tai 31112/2016 la 12.496.269.113 d6ng de dam bao eho cac khoan ti~n vay ngan hang 14 so MAU B 09-DN Ban hanh theo Thong tu s6 200/20 14ffT-BTC 22 thang 12 nam 2014 cua B9 Hi chinh CONG TY eo pHAN GIA Y TIWONG DlNH S6 277, dirong Nguyen Trai, phuong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha N9i THUYET MINH BAo cAn TAl cHiNH (TIEP THEO) Cac thuyit minh la rn9t h9 phdn h9P va can duac doe a6ng thoi V07 bao cao tai chinh kern theo 11 cm rat nu TRUOC Cu6i kY VND D§u kY VND a) Ngdn "f!n 430.180.797 287.004.162 Cong cu, dung cu xuAt dung 430.180.797 287.004.162 b) Ddi "f!n 8.264.862.610 8.789.270.943 Cong cu, dung cu xuAt dung 6.043.480.984 2.221.381.626 2.579.668.981 Gia 1Ii loi th€ kinh doanh 6.209.601.962 ~ 12 pHAI nu NGUm ! BAN Cuai kjr Gia tr] sa co kh:i nang tr:i nf! VND VND I)§uky sa co kh:i nang Gia tr] tr:i nf! VND VND Cty TNHH TMDV D~t may Thanh Tung 3.275.244.940 3.275.244.940 3.381.087.243 3.381.087.243 Cong ty Lqi Thanb 2.233.858.577 2.186.532.236 2.233.858.577 2.186.532.236 2.886.965.191 2.066.760.658 2.066.760.658 2.099.389.835 1.973.477.000 2.099.389.835 1.973.477.000 2.249.389.835 3.912.462.600 2.249.389.835 3.912.462.600 Cty TNHH NPL Da gifry Phuong Nam vu Thi Nga HTX eN Tnrong San D6i nrong khac 13 TlIUE VA cAc ( ·1 2.886.965.191 18.996.867.308 18.996.867.308 22.332.129.094 22.332.129.094 30.765.369.896 30.765.369.896 36.828.794.621 36.828.794.621 se !la th,!c nQp Cu6i ky _ VND KHOAN' pHAI N 29110/1999 voi Sa Dia chinh - Nha d~t Ha N9i Thai han thue d~t d~n h~t 0110112016 Hien tai, Cong ty dang lam cac thu tuc d~ gia han hQP d6ng thue ~t • Thue dfrt tai Khu c6ng nghiep D6ng van, xa Duy Minh, huyen Duy Tien, tinh Ha Nam theo Gi~y clnrng nhan quyen su dung d~t cua UBND tinh Ha Nam cftp 17/08/2011 cho Cong ty TNHH Nha mroc MTV GiAy Tlnrong Dinh Thai gian thue d~n 12/10/2054 • Thue d~t tai phuong Tnrong Son, thi xa sAID Son, tinh Thanh Hoa theo Gifty chtrng nh~ quyen str dung d~t cua UBND tinh Thanh Hoa cftp 27/12/2016 cho Cong ty cs phk Giay Thirong Dinh Thai gian thue d~n 0110112036 CONGCVTAICHINH Quan ly rui ro vao C6ng ty quan ly nguon v6n ~im dam )JfiO rang C6n,g ty eo th~ vira hoat d9ng lien tuc vira t6i da hoa loi ich cua cac co dong thong qua toi Uti hoa so du ngu6n von va cong no, C~u true v6n cua Cong ty g6m eo cac khoan no thuk (bao g6m cac khoan vay nhu da trinh bay tai Thuyet minh s6 15 tnr di ti€n va cac khoan nrong duong tien) va phk v6n cua cac cb dong (bao g6m v6n gop, cac quy du W, loi nhuan sau thue chua phan phoi), H? s6 don bay tai chinh H~ s6 don bAy tai chinh cua Cong ty tai k~t thuc nien d9 k~ toan nhu sau: =C~u ;;.&: ;i k:.:.Y••• Cac khoan vay VND 37.577.369.306 Tnr: Ti€n va cac khoan nrong duong tien (3.033.684.732) No thuan V 6n chu sa httu Ty I~ oc}"thu§o tren v&o chu Cac chioh sa eh k~ toan sO- hiru .;;B;.;§;.;;u: ;kY:.:.· •.• VND 40.118.316.593 (31.291.833.476) 34.543.684.574 8.826.483.117 94.496.851.082 94.036.409.837 36,6% 9,4% chU y~u Chi ti~t cac chinh sach k~ toan chu y~u va cac phuong phap ma Cong ty ap dung d6i voi rung loai tai san tai chinh, cong no tai chinh diroc trinh bay tai Thuyet minh s6 21 CONG TY eo PHAN GIA Y TmJONG I>INH so MAU B 09-DN Ban hanh theo Thong tu s6 200/20 14ill-BTC 22 thang 12 nam 2014 cua B9 Hi chinh S6 277, duong Nguyen Trai, phuong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha N9i THUYET MINH BAo cAo TAl cHiNH (TlEP THEO) Cac thuyit minh la m6t b6 phdn h9P va cJn duoc doe a6ng thai viri bao cao tai chinh kem theo 27 CONG CV TAl cHiNH (Ti~p theo) Cac lo~i cong cl} tili chinh Gia tr] ghi sa Cu6i kY =: VND Tai san tili chinh \68t Ti~n va cac khoan nrong duang ti~n 3.033.684.732 27.433.571.318 Phai thu khach hang va phai thu khac f)~u tu tai chinh ngin han 9.000.000.000 45.641.158 Cac khoan kY quy 31.291.833.476 41.922.961.629 7.740.845.320 39.512.897.208 80.955.640.425 Cac khoan vay 37.577.369.306 40.118.316.593 Phai tra nguoi ban va phai tra khac 43.992.295.637 74.841.512.891 TAng cQng 81.569.664.943 114.959.829.484 TangcQng Cong nC}" tal chinh Cong ty chua danh gia gia tri hop ly cua tai san tai chinh va cong no tai chinh tai k~t thuc nien d9 k~ toan theo Thong tu s6 210/2009ill-BTC cua B9 Hi chinh ban hanh 06 thang 11 nam 2009 ("Thong tu 210") ciing nhu cac quy dinh hien hanh chira eo huong d§n cu the v~ viec xac dinh gia tri hop ly cua cac tai san tai chinh va cong no tai chinh Thong tu 210 yeu cAu ap dung Chuan mire bao cao tai chinh Qu6c t~ v~ viec trinh bay bao cao tai chinh va thuyet minh thong tin d6i voi cong cu tai chinh nhung khong dua lnrong d§n nrong duong cho viec danh gia va ghi nh~ cong cu tai chinh bao g6m ea ap dung gia tri hop ly, nhfun phu hop voi Chuan muc bao cao tai chinh Quoc t~ Ml}c tieu quan Iy riii ro tili chinh Cong ty dii xfry dung M thong quan ly rui ro nham phat hien va danh gia cac rui ro ma Cong ty phai chiu, thiet l~p cac chinh sach va quy trinh kiem soat rui ro nnrc ch~p nhan duce H~ th6ng quan ly rui ro duce xem xet lai dinh Icy nhfun phan anh nhtrng thay d6i cua di~u kien thi tnrong va hoat d9ng cua Cong ty Rui ro tai chinh bao g6m rui ro thi tnrong (bao g6m rui ro tj gia, nii ro liii su~t va rui ro v~ gia), rui ro tin dung va rui ro khoan Riii ro th] tnrong C?ng ty khon~ thuc hien cac bien phap phong ngira nri ro sau kill CM tich H9i, d6ng Quan tri va B~ Tong Giam doc danh gia chi phi de tlnrc hien phong ngira rui ro tj gia, rui ro liii suat hay rui ro gia eo the cao hon chi phi phat sinh rui ro thi tnrong kill eo Sl,Ithay d6i v~ tj gia h6i doai, liii suM va gia nrong lai Riii ro tin dung Rui ro tin dung xay kill m9t khach hang hoac d6i tac khong dap trng duce cac nghia V1,l hop d6ng d§n d~n cac t6n th~t tai chinh cho Cong ty Cong ty eo chinh sach tin dung phu hop va thuong xuyen theo doi tinh hinh d€ danh gia xem Cong ty eo chiu rui ro tin dung hay khong Cong ty khong eo b~t Icy nii ro tin dung y~u nao voi cac khach hang hoac d6i tac boi vi cac khoan phai thu d~n tir m9t s6 hrong 160 khach hang boat d9ng nhieu nganh khac va phan b6 cac khu V1JC dia ly khac 22 so CONG TY eo PHAN GIA.Y THUClNG BlNH MAU B 09-DN Ban hanh theo Thong tu s6 200/2014m-BTC 22 thang 12 nam 2014 cua BQ Tai chinh s6 277, duong Nguyen Trai, phuong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha NQi THUYET MINH BAo cAo TAl cHiNH (TIEP THEO) Cac thuyit rninh la rn9t b9 phdn h9P thanb va cdn duac doe a6ng thin V07 bdo cao tai chinh kern theo 27 CONG CV TAl CHINH (Ti~p theo) Quan Iy rui ro khoan Muc dich quan ly rui ro khoan nham dam bao du nguon v6n dS dap img cac nghia V1,l tai chinh hien tai va nrong lai Tinh khoan cling duce Cong ty quan ly nham dam bao mire phu trQi gitra cong no d~n han va tai san d~n h911trong IcY0 rmrc eo thS duce kiem soat d6i voi s6 v6n ma Cong ty tin rang eo thS tao IcYdo Chinh sach cua Cong ty la theo doi thuong xuyen cac yeu du v~ khoan hien W va du kien nrong lai nham dam bao Cong ty tri du nnrc dir phong ti~n mat, cac khoan vay va du v6n ma cac c6 dong cam k~t gop nham dap irng cac quy dinh v~ tinh khoan ngan h911va dai han hon Cac bang dum day trinh bay chi ti~t cac nnrc dao han theo hop d6ng lai d6i voi tai san tai chinh va cong no tai chinh phi phai sinh va thoi h911thanh toan nhu da duce thoa thu~ Cac bang duce trinh bay dira tren dong ti~n chua chiet khau cua tai san tai chinh va dong ti~n chua chiet kh~u cua cong no tai chinh tinh theo som nh~t ma Cong ty phai tra, Viec trinh bay thong tin tai san tai chinh phi phai sinh la dn thiet dS hiSu duce vi~c quan Iy nii ro khoan cua Cong ty tinh khoan duce quan Iy tren eo so cong no va tai san thuan Tir 1- nam DtrO'i nam Tang VND VND VND Tal cu3i kY 3.033.684.732 Ti~n va cac khoan nrong dirong ti~n 3.033.684.732 27.433.571.318 27.433.571.318 Phai thu khach hang va phai thu khac BAu tu tai chinh ngin h911 9.000.000.000 45.641.158 9.000.000.000 45.641.158 39.512.897.208 39.512.897.208 Cac khoan vay 37.577.369.306 37.577.369.306 Phai tra nguoi ban va phai tra khac 43.992.295.637 43.992.295.637 Tang cQng 81.569.664.943 81.569.664.943 (42.056.767.735) (42.056.767.735) Cac khoan ky quy Tang cQng Tai cu3i ky Chenh I~ch khoan thuh Tai d§u kY Ti~n va cac khoan nrong duong ti~n 31.291.833.476 31.291.833.476 Phai thu khach hang va phai thu khac 41.922.961.629 41.922.961.629 7.740.845.320 7.740.845.320 Tang cQng 80.955.640.425 80.955.640.425 T~i d§u kY Cac khoan vay 40.118.316.593 40.118.316.593 Phai tra nguoi ban va phai tra khac 74.841.512.891 74.841.512.891 TAng cQng 114.959.829.484 114.959.829.484 Chenh I~ch khoan thu§n (34.004.189.059) (34.004.189.059) BAu tu tai chinh ngan h911 CM tich HQi d6ng Quan tri va Ban T6ng Giam d6c danh gia rui ro khoan rmrc thap, Chu tich HQi d6ng Quan tri va Ban T6ng Giam d6c tin nrong rang Cong ty eo thS tao du nguon ti~n dS dap img cac nghia V1,l tai chinh d~n han 23 eo MAD SO B 09-DN Ban hanh theo Thong tu s6 200/20 14fIT-BTC 22 thang 12 nam 2014 cua B(>Hi ehinh CONG TY PHAN GIA Y TmJQNG DiNH S5 277, dirong Nguyen Trai, plnrong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha N(>i THUYET MINH BAo cAn TAl cHiNH (TIEP THEO) Ctic thuyi/ minh la m(jt b(j phdn hop thanli va dn duoc doe tJ6ng thin vin bdo cao tai chinh kem theo 28 SV KI¥N SAD NGAy KET 'rnuc NIEN DO KE TOA.N Tai thoi di~m 31112/2016, gia tri v6n gop cua Cong ty TNHH MTV Gi~y Thuong Dinh tai Cong ty C6 phk Cao su Ha N(>i la 9.135.300.000 d6ng, tY l~ v5n gop nrong irng 34,47% v6n di@ul~ Theo Quyet dinh s5 912/QD-UBND 24/02/2015 cua UBND ph6 Ha N(>i v@viec phe duy~t gia tri doanh nghiep va phirong an c6 phk hoa Cong ty TNHH MTV Gi~y Thuong Dinh, Cong ty loai tnr khoan d~u tu khoi gia tri dinh gia c6 phk hoa Khoan d~u tu duce theo doi tren khoan muc ngoai Bang can d6i k~ toan d~ thu h6i Ngay 12/0112017, Cong ty da hoan clt viec thoai v6n tai Cong ty C6 phk Cao su Ha Noi, Theo C~'mgvan s5 907IUBND-K~ ng~y 26/02/2017 cua UBND ph5,Ha N(>i v@viec phe, duyet k~t qu~ thoai von nha mroc tai Cong ty Co phan Cao su Ha Noi, Cong ty da n(>p ve Sa Hi chinh so tien thu thoai ven sau tnr chi phi lai la 9.845.654.837 d6ng 29 GIAO DJCH VA so DU vor BEN LIEN QDAN Ben lien quan cua Cong ty la vien H(>id6ng Quan tri va Ban T6ng Giam d5c Tir 19/07/2016 d~nng~y31112/2016 VND Thu nhap Ban T6ng Giam d6c va HDQT 30 652.800.000 THONG TIN KHAc Viec phe duyet quyet toan tai chinh va cac h6 sa lien quan d~n viec ban giao gitra hai cong ty la Cong ty TNHH MTV Gi~y Thuong Dinh va Cong ty C6 phan Giay Tlnrong Dinh v§n ehua duce thuc hien se lieu so sanh tren bao cao tai ehinh eo th~ thay d6i hay khong se my thuoc vao phe duyet quyet toan tai chinh cua eo quan eo thfun quyen ciing nhu viec Icy ban giao s6 lieu tai chinh giiia cong ty TNlllI MTV va cong ty co phan 31 so LI~D SO sANH S5 li~u so sanh la s5 lieu tren Bao cao tai chinh cho nam tai chinh cu6i cung tU 01101120 16 d~n 18/07/2016 cua Cong ty TNHH MTV Gi~y Tlnrong Dinh da duce kiem toan boi m(>t cong ty kiem toan khac M(>t s6 s6 lieu cua Icy bao cao truce duce phan loai lai d~ phu hop voi viec so sanh voi s5 lieu cua Icy nay, cu th~ nhu sau: sa dll bao cao Thu~ va cac khoan phai n(>pNha mroc (i) Quy khen thirong, phuc 19i V5n khac cua chu sa huu (i) Vay va no thue tai chinh ngfu han (ii) Vay va no thue tai chinh dai han (ii) VND Phan loai lai VND 905.1 1.872 1.450.018.365 682.146.536 39.997.176.343 121.140.250 9.594.703 (6.716.298) (2.878.405) 121.140.250 (121.140.250) 24 : ! sa saD phan IOfi Ifi VND 914.696.575 1.443.302.067 679.268.131 40.118.316.593 1- so CONG TY eo PHAN GIA Y THUQNG DiNH se 277, duong Nguyen Trai, phirong Thanh Xuan Trung, Quan Thanh Xuan, TP Ha NQi MAu B 09-DN Ban hanh theo Thong tu s6 200/20 14fIT-BTC 22 thang 12 nam 2014 cua BQ Hi chinh THUYET MINH BAo cAo TAl cHiNH (TlEP THEO) Cac thuyet rninh la rn9t b9 phdn h9P va cdn duac doe il6ng thin vbi bdo cao tai chinh kern theo 31 so L.Itu so sANH (Ti~p theo) Gill cM: (i) f)i~u ehinh theo Quyet dinh s6 76227/QD-CT-KTT3 12/12/2016 cua Cue thus ph6 Ha NQi v~ viec truy thu thu~, xU ly vi pham hanh ehinh v~ thu~ (kiem tra d~n 18/07/2016) (ii) Phan loai lai khoan vay dai han d~n han tra sang vay va no thue tai chinh ngan han )) Nguy~n Duy Tan Cbii tich H{}i clAng Quan tr] niim 2017 Trjnh Thi ThUy Mai K~ toan trtriYng 25 Trjnh Thi Thuy Mai NgU'Ol I~p bi~u ... phuong Tnrong Son, thi xii Sftm Son, tinh Thanh H6a eo SO L~ BAo cAo TAl cHiNH VA NAM TAl cHiNH CO' SO'l~p bao cao tai ehinh Bao cao tai chinh kern theo duce trinh bay bang D6ng Viet Nam (VND), theo... nam 2016 cua Cong ty, TOM TAT cAc cHiNH SACH ICEToAN eau YEU Sau day la cac chinh sach k€ toan chu y€u diroc Cong ty ap dung viec l~p bao cao tai chinh: Uac tinh k~ toan Vi~c l~p bao cao tai chinh. .. chinh: Tai ghi nhan ban d~u, tai san tai chinh duce ghi nh~ theo gia g6c cong cac chi phi giao dich c6 lien quan 1r1Jcti€p d€n viec mua sam tai san tai chinh d6 Tai san tai chinh cua Cong ty bao