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* "rv-• wow CONG TY CO PHAN CAP NVOC CHO LUNt-sci 14- 97 PHAM HICU CHi P.12 Q.5 DT: 38552354 - FAX: 39550424 sp.***04, _,A > p ttr„ c,4 vv ,z 4., I BAO CAO TAI CHINH IS IV NAM 2016 ,4 * I' NAM 2016 CONG TV CO PHAN CAP Ntroc CHO LON SO 97, dttang Pham Hot Chi, quan 5, phO HO Chi Minh BAO CAO TAI CHINH Cho Icy ke toan nam ket thee 31 [hang 12 rift 2016 BANG CAN DOI KE TOAN Tat ngity 31 thing 12 nAm 2016 MA TAI SAN só A - TAI SAN NGAN HAN 100 I 110 MAU B 01-DN Dot vi tinh: VND Thuyit minh 31/12/2016 01/01/2016 139,920,518,383 96,309,233,900 45,747,754,515 19,947,754,515 25,800,000,000 55,240,656,991 5,440,656,991 49,800,000,000 Tien Ws cfic khofin throng throng den Tien Cac khoin Wang throng tien 111 112 IL Cic khoin din tir thi chinh nil] hhn Du tu nem gift den Clio han 120 123 V.2 III Cic khofin phii thu ngin han 130 131 132 136 137 V.3 V.4 V.5a V.6 14,315,394,240 5,410,796,469 6,631,939,166 4,425,842,752 (2,153,184,147) 16,915,027,028 3,266,712,815 11,051,177,249 4,284,513,478 (1,687,376,514) IV Hang Mn kho Hang Mn kho 140 141 V.7 69,533,436,015 69,533,436,015 16,205,554,599 16,205,554,599 V Thi san ngAn km khic I Chi phi tra trucit ngen han Thue gia hi gia tang &roc khau trix 150 151 152 10,323,933,613 2,167,298,469 8,156,635,144 7,947,995,282 1,231,533,332 6,716,461,950 B - TAI SAN DA! HAN 200 316,280,604,998 309,279,089,557 V.51, 165,608,583 165,608,583 112,343,501 112,343,501 V.9 240,416,015,921 239,978,579,253 219,394,000,337 219,161,799,034 666,082,581,898 (426,104,002,645) 609244,763,723 I Phai thu ngan han ciia khach hang Tra truck cho nguti ban ngAn han Phai thu non han khdc Dtr phong phai thu ngin ban kilo del Cfic khoin phai thu did han Phil thu dai hp khac TM sin CO dinh TM sdn co' (lath him hinh 210 218 220 221 Nguyen gici 222 Gia tri hao men illy ki 223 Tai son ce clinh vo hinh Nguyen gia Gia tri hao mon lay Ice 227 V.8a V.10 228 229 IIL Bet thing sin din hr 230 IV TM sin do• dang dai Ithn Chi phi xay clang ca ban dang 240 242 V Cac khoin du tir thi chinh did hhn Deu ttt nitn gilft den dao han 250 255 VI TM sin dai lutn khac Chi phi tra truerc clai han 260 261 TONG CONG TAI SAN V.1 270 V.11 V.81, (390,08Z964,689) 437,436,668 232,201,303 3,964,186,666 3,440,946,666 (3,526,749,998) (3,208,745,363) 14,400,075,773 14,400,075,773 19,245,739,006 19,245,739,006 8,330,000 8,330,000 8,330,000 8,330,000 61,290,574,721 61,290,574,721 70,518,676,713 70,518,676,713 456,201,123,381 405,588,323,457 BOo cdo may la mPt bp pkin hpp cüa Bap cdo thi chinh vàphOi dupv dpc Mt; vol Muth minh Bdo cdo chinh CONG TY CO PHAN CAP NVOC CHO LON Só 97, &rang Pham Nita Chi, quan 5, ph Ha Chi Minh SAO CAO TAI CHINH Cho Icy 14 toin Min kat fink 31 than 12 nam 2016 Bang can di ka Man (dap theo) MA so NGUON VON Thuyet minh 31/12/2016 01/01/2016 C- NO PHA1 TRit 300 246,740,513,455 194,258,365,654 i 310 311 312 313 314 315 319 320 322 V.15 V.16a V.17a V.18 220,580,242,709 146,911,954,847 3,926,930,272 16,369,438,252 14,878,385,985 15,165,279,026 18,847,213,384 2,199,169,755 2,281,871,188 164,552,404,038 56,477,339,535 1,437,322,226 10,035,201,600 12,195,488,475 64,157,915,986 15,619,696,967 2,502,862,548 2,126,576,701 V.16b V.17b 26,160,270,746 20,660,321,417 5,499,949,329 29,705,961,616 22,006,842,532 7,699,119,084 209,460,609,926 211,329,957,803 209,460,609,926 130,000,000,000 130,000,000,000 57,386,667,692 22,073,942,234 7,764,953,688 14,308,988,546 211,329,957,803 130,000,000,000 130,000,000,000 51,992,092,191 29,337,865,612 1,730,953,020 27,606,912,592 456,201,123,381 405,588,323,457 NQ' ngin hon Phai tra nguti ban ngin han Nguai mua Ira tin truck ngan Ilan Thud va cac khoan phai nop NM ntrOc Phai tra nguai lao don CM phi phai tra ngin han Phai tra ngan han khac Vay yang thua tai chinh ngan han Quy khen thuemg phfic Igi 11 Nq dal lion Phai tra dai han khac Vay va no thue tai chinh dai han 330 337 338 D - NGUON VON CH11 SO LICIU 400 I VOn chit a& Min Vian dau tu cua cha se Mill CI phidu theing c6 quy in bidu guy& Quy dau tu phat trien Lcri nhuan chua phan phOi LNST chua phan phdi lily ddn cudi Icjitrudy LNST chua pluin phdi IcY a IL 410 411 411a 418 421 421a 421b Nguan kinh phi va guy khac 430 TONG CONG NGUON VON 440 V.12 V.13 V.I4 V.19 hi Minh, 10 thang 01 nam 2017 ( :NilG TV z CO PHA; - CAP Nti ON Ey LA1 TM THU Giam dOc toan trutng Btio ccio /a mat ba phan hpp thank crier Bdo cilo ài chinh vet phai &gm doe kern veil Amy& mink Boo cao Iài chinh VD THI NH111 QUirNH Nguti Ip Mk C6NG TV CO PHAN CAP NtrOC CM) LON 86 97, dtrOng Pham Hat Chi, (tub 5, H6 Chi Minh BAO CAO TAI CHINH Cho IcS, Ice wan nam ktt fink 31 thang 12 atm 2016 BAO CAO ICET QUA HOAT BONG KINH DOANH Qug nam 2016 CHI TIEU Doanh thu ban hang ve cung cap dich vu Cac khoiin gram trir doanh thu Doanh thu thuan va ban hang vi cung cap dich vu Gia van hang ban Lqi nhuan gOp va ban hang vi cung cap dich vu Doanh thu hoat dOng tat chinh Chi phi thi chinh Trong d6: Chi phi !di vay Chi phi bin hang Chi phi quart Ig doanh nghi'yp 10 Lai than tir hot Ong kinh doanh 11 Thu nhap khic 12 Chi phi khfic 13 Lii/(18) khic 14 Tang Iii ke than Wady thud 15 Chi phi thue thu nhap doanh nghtep hien hank 16 Chi phi thue thu nhap doanh nghiep hoan lai 17 Lai sau thue thu nhap doanh nghiap ' co' bin tren c6 phieu tgat gram teen co phieu M2 01 02 10 11 20 21 22 23 25 26 30 31 32 40 50 51 52 60 70 71 MAU B 02-DN Don vi tinh: VND Lay kêtirdAu nam Qug TM 2016 2015 2016 2015 VI.1 251,460,577,318 154,173,856 251,306,403,462 219,969,941,699 31,336,461,763 822,963,155 237,530,677 237,530,677 4,406,509,963 18,933,644,655 8,581,739,623 896,748,275 1,697,335,665 (800,587,390) 7,781,152,233 2,999,462,799 220,859,993,870 86,149,003 220,773,844,867 219,585,752,211 1,188,092,656 1,352,095,640 306,096,226 306,096,226 3,042,371,293 9,828,640,781 (10,636,920,004) 32,495,279,979 4,345,915,344 28,149,364,635 17,512,444,631 2,941,932,760 974,452,463,927 502,094,283 973,950,369,644 907,466,937,300 66,483,432,344 1,911,967,312 1,044,933,161 1,044,933,161 12,783,405,221 38,355,934,069 16,211,127,205 3,100,126,823 2,002,802,683 1,097,324,140 17,308,451,345 2,999,462,799 853,328,002,350 226,949,094 853,101,053,256 815,551,034,864 37,550,018,392 3,555,991,197 1,334,514,732 1,334,514,732 10,297,663,925 24,893,620,357 4,580,210,575 33,917,072,715 4,417,680,206 29,499,392,509 34,079,603,084 6,472,690,493 14,308,988,546 1,101 27,606,912,591 2,124 V1.2 VI.3 V1.4 VI.5 VI.6 V1.7 VI.8 VI.9 4,781,689,434 368 14,570,511,871 1,121 10 thAng I nam 2017 rThoir2_, TRQNG HIEU Giam (lac LAI TH1 THU VI) TH1 NHLI QUtNH Ka train train Ngtrati Ip biau CONG TV CO PHAN CAP NUOC CHO LON SO 97, dutmg Phom Han Chi, qudn 5, ph6 Fla Chi Minh BAO CAO TAI CHNH Cho ky ke Man nam ket thitc 31 thang 12 nam 2016 BAO CAO LULU CIIUYEN TIEN TE (Theo phuong phi!) gign tiep) Nam 2016 MAU B 03-DN Don vi tinh: VND Thuy 'et N1a s6 minh CH1 TIEU I Liru chuyen tin tir howl Ong kinh doanh / Lqi nhuan fruit thud Nam 2016 Nam 2015 01 17,308,451,345 34,079,603,085 02 03 05 06 43,548,577,656 465,807,633 (1,911,967,312) 1,044,933,161 38,069,835,473 39,611,908 (31,954,420,928) 1334,514,732 08 60,455,802,483 41,569,144,270 09 10 607,664,656 (53,327,881,416) (4,499,206,648) (3,074,964,963) 11 12 14 15 16 17 55,090,997,714 8,292,336,855 (1,044,933,161) (2,941,932,760) 62,000,000 (5,685,041,936) 42,951,227,729 (70,353,870,589) (1,334,514,732) (9,078,756,867) 46,030,000 (6,222,278,809) 20 61,509,012,435 (9,997,190,609) 21 (59,913,873,278) (19,712,581,676) 22 23 24 27 (25,800,000,000) 25,800,000,000 1,944,689,535 47,600,000,000 3,858,312,861 30 (57,969,183,743) 42,076,098,185 34 36 (2,502,862,548) (10,529,868,620) (3,123,786,161) (14,249,051,022) Lieu chuyan tian thuan tk hogt (king tai chink 40 (13,032,731,168) (17,372,837,183) Lau chuyen tien than nam 50 (9,492,902,476) 14,706,070,393 Tien ye twang duong tien dim nam 60 55,240,656,991 40,534,586,598 Anh huong cua thay doi ty gia hea doai quy dOi ngooi te 61 Tien vd ttrong during tien cuOi nam 70 45,747,754,515 55,240,656,991 Diau chink cho ccic khotin: - KhAu hao TSCD va BDSDT Cac khoan cig ph6ng Lai, 18 tir hot Ong (tau at Chi phi lai vay Lai nhutin tk hogt dOng kinh doanh kink thay did van hal &5ng - - Tang, giam cac khoan phai thu Tang, giam hang yin kho Tang, giam cac khoan phai tra (1Chong Ice lai vay phai tra, thue thu nhdp doanh nghiep phai n6p) Tang, giam chi phi tra [raft Tien Jai vay da tra Thue thu nhdp doanh nghiep da n6p Tien thu kHz cho hoot dOng kinh doanh Tien chi khac cho hoot dOng kinh doanh btu chafe: flan thud?: tk hogt dOng kinh doanh II Lull chuyen tin tir hoat Ong dal] tir Tien chi de mua sam, say dung tai san c6 dinh vá cac tai san dai hp khac Tien thu 1Y, nhuqng ban tai sin c6 dinh va cac [Ai san dai hon khac Tien chi cho vay, mua cac c8ng cu nq cilia don vi khac Tien thu hbi cho vay, ban 10 cong cu nq cim don vi khac Tien thu lai cho vay, c6 tiro va lqi nhudn duqc chia Lieu chuyan dan thuan tic hogt clOng dim tw 10,330,367,000 III Ltru chuyen tien tir boat dOng tai chinh - Tien tra nq gOc vay CO tec, lqi nhudn dd tra cho chit se hem V.1 Chi Minh, 10 thang 01 nam 2017 - 77/0-1 LAI TH1 THU Ke than truqng G HIEU Giam doc Bcio Ma la niPt bc3 phdn hpp cüa Boo cdo tat chink va phdi dupe dpc kern vat Thuyit minh Bao cdo tai chInh L02 VU TH1 NHLYQUVMH Nguti lap bieu CONG TV CO PHAN CAP NUOC CHQ LON sia 97, dutmg Pham HIM Chi, quan 5, ph6 H6 Chi Minh BAo cAo TAI CHfNH Cho ky Ice than nam k6t Mix 31 thang 12 nam 2016 THUYET MINH BAO CAO TAI CHiNH Nam 2016 MAU B 09-DN I 1DAC DIEM HOAT DONG CUA CONG TV Hinh thtic sO hem lain C6ng ty CO phAn Cap mot Cho Lon (ten giao dich: Cho Lon Wasuco JSC) IA Doanh nghiep dirge cO phAn hóa tfr Doanh nghiep nhA mot — Chi nhanh cap ntrOm Cho Lon thuOc TOng Cong ty cap nu& Sal GOn Cling ty boat &Ong theo GiAy chting nhd'n dang kY kinh doanh so 4103005924 ngly 16 thang 01 nam 2007 Ser Ke hoach vi DAu Pr TP H6 Chi Minh cap Trong qua trinh hoat den, Cong ty da throe SO( Ke hoach \TA Du tu TP HO Chi Minh *1)6 sung cdc Giay chirng nhan clang ky kinh doanh dang ky thay doi nha sau: - GiAy chimg nhan tang kinh doanh clang ky thay ct6i lAn thir nhAt lAn thd nhAt 02 thang 06 Wain 2008, chufin y viec bo sung mOt s6 nginh nghe kinh doanh - GiAy chung nhan dang ky kinh doanh clang kY thay d6i !An thU hai s6 0304797806 ngiy 16 thing 05 nam 2012, chart y viec thay d6i ngtresi dal din theo phap ludt Ong Le Trong Hieu thay the Ong Pham Manh Difc CO phieu cna Ccinf ty &roc phep niem yet tai S6 Giao dich Chting khoan phO 116 Chi Minh theo Quyet dinh so 223/2010/QD-SGDHCM ngly 20 thang 10 nam 2010 ctia Set Giao dich Chang khodn thinh ph6 HO Chi Minh voi s6 lacing 13.000.000 c6 phieu niem yet Prong (mg 130.000.000.000 VND Ngay 11 thang 01 nam 2011, cO phieu cUa COng ty CO phan CAp nu& Chg Lan di chinh thirc &roc niem yet tai SO, Giao dich Chung khoon thinh phO HO Chi Minh vol ma chirng khoin la CLW VOn dieu I : 130.000.000.000 VND SO c6 phieu : 13.000.000 cO phigu Menh gid : 10.000 VND/ cO phieu Tru ser hoat deng Dia chi : SO 97 duerng Pham Him Chi, pan 5, TP.H6 Chi Minh Dien thoai : (84-08)3 9552 354 Fax : (84-08)3 9550 424 ma s6 thue :0304797806 Linh yip kinh doanh : Dich vu, thucmg mai Nginh, nghe With doanh : Quin 19, phit trien ho thong cap nuOrc, cung, Ung, kinh doanh nu& sach cho nhu cAu tieu dung vi sin xuat (tren dia ban duqc phan cong theo quyet dinh cüa TOng C6ng ty CAp Nu& Sal Gen) Thuyet mink let mat be phein hop thank va phai chew MK cling vat Bao can tat chinh CONG TV CO PHAN CAP NUQC CHQ LON SO 97, duaing Phdm Han Chi, quan 5, phd Ha Chi Minh BAO CAO TA1 CHiNH Cho 14 ice todn nain kdt thnc ngny 31 thang 12 ndin 2016 Thuyet minh Bao can tat child' (tip then) Tu vAn xay dung cling trinh cap nuere — dan dung — cling nghiep (tit khao sat xay dung, giam sat thi cOng); Xay dung &Ong trinh cAp nuotc; Thitt ke xay dung cong trinh tAng ky thuat thi; Lap du an; ThAm tra thitt ke; Tai lap mat clueing Mi vài c8ng trinh chuyen nganh cap mot; Giam sat thi &ring xay dyng ding trinh cap thoat ntretc; Mua ban may moo, thiet bi, vat tu nganh cAp nuot; Dal 15, ky gin hang h6a Chu kj, sin xuAt kinh doanh flying thuimg Chu kY san xuat, kinh doanh thOng thuOng dm Cling ty duce thirc hien tiled gian khOng qua 12 thang Nhfin vien SO luong nhan vien cUa Cong ty tai 31 thang 12 nam 2016 la 452 ngtreci (tai 31 thang 12 nam 2015 1à416 ngued) • II Kt ICE TOAN, DON VI TIEN n St DUNG TRONG ICE TOAN Kt lie toin ke toan narn cUa Cong ty bat du tr 01 thang 01 va ket thdc vao 31 thang 12 hang Mm Bao cao tai chinh nam 2016 thuijc ke toan thir 10 cim COng ty ketü ngly chinh thac chuyen sang ding ty c6 Oen Dan vi tin t§ sir dyng k than vi nguyen tic, phircmg phi!) chuyen tild cfic dAng tin khic Don vi tien te sir dung k toan la dOng Viet Nam (VND) Ill CHUAN MIX VA CHE DQ Id TOAN AP DUNG Che dAk tofin áp dyng C6ng ty ap dung Che Ice toan doanh nghiOp ViOt Nam ban hanh theo, Thong tu s6 200/2014/TTBTC 22 thang 12 ram 2014 cim BO Tai chinh, cac Chuan mtrc k ban Viet Nam BO Tai chinh ban hanh \fa ode van bitn sira del, be sung, hueng clan thuc hien kern theo Tuyen b6 yevic tufin thu Chan muc ke toin vi Cite dfi ke toán Ban Giam Mc dam bio da than tint My du you cAu cM cac Chuan mitre kE toan, Che dO k toan doanh nghiep ViOt Nam hiOn hanh vie'c lap va trinh bay Bao cao tai chinh Thuyit minh la mett Ica phqn hqp thank yet phai duct dcc cling veil Bac cao tat chinh CONG TV CO PHAN CAP NUOC CHO LON S6 97, clutmg ?ham Han Chi, (wan 5, ph6 F16 Chi Minh BAO CAO TA! MINH Cho 14 Ice Wan nam ket than 31 thang 12 nain 2016 Thuyet minh Blo ea° thi chinh (tiep theo) IV TOM TAT CAC CHINH SACH icE TOAN CEO nu cha yeu dtrgc ang ty ap clang vice lap Bao tic tai chinh Sau day la cat chinh sad ketoan Co s& lap Blo cao tai chinh Bao cao tai chinh dugc trinh bay phn hgp voi Chun mvc ke toan, Che di) ke toan doanh nghiep Via Nam va cat quy dinh phap l c6 lien quan den viec lap va trinh bay Bac cao tai chinh Vim tinh ice toin Vic lap Bac cao tai chinh tuan thn theo ck Chuan mvc ke toan Via Nam, Che d'O ke toan Via Nam va cac quy dinh hien hEth khac ve ke toan tai Via Nam you tau Ban Giam d6c phai co nhiing bac cao v tong ng, tai san va viOc trinh bay cat khoan utc tinh va gil dinh anh huttng den s6 tong ng va tai sEt tiem tang tai ket that Men ke toon cfing thu cat se liat bac cao ye doanh thu va chi phi suet ky ke toan S6 liat phat sinh thvc te c6 the khac yeti cat trot tinh, gia dinh dat Cling cu tli chinh Ghi nhan ban dAu Teti siin tin chin!: TAi san tai chinh dugc phan loai men each phn h9p cho mac dich thuyet minh Bac cao tai chinh bao gôm cac nhom: tai san tai chinh duce ghi nhan theo gia tri hgp l thong qua Bac can ket qua boat dOng kinh doanh, cat khoin dau tu nam giir den dao hen, cat khoan cho vay va phai thu, tai san tai chinh san sang de ban Viet phan loai cat tai san tai chinh phikthuOc vao ban chat va mvc dich cüa tai san tai chinh va duce quyet dinh tai thoi diem ghi nhan ban dAu Tai tiled diem ghi nhan ban dAu, tai san tai chinh dirge xac dinh theo gia mua/chi phi phat hanh cOng cat chi phi phat sinh khac lien quan trvc tiep den vik mua, phat hanh tai san tai chinh d6 Tai san tai chinh curt C6ng ty g6m tien, phai thu khach hang, cat khoan phIi thu khac va cat khoan tai san dai han khac phdi trti till chinh Ng phai tra tai chinh dirge phan loai ma each phü h9p cho mvc dich thuyet minh Bac) cao tai chinh bao gem tic nh6m: ng phai tra tIi chinh dirge ghi titian theo gia tri hop lY thong qua Bao cao ket qua float dong kinh doanh, cat khoan ng phai tra tai chinh duct xac dinh theo gia tri phan be Vic phan loai cat khoan no tai chinh phi thuOc vao ban chat va mvc dich cüa khoin ng tat chinh va dirge quyet dinh tai thoi diem ghi nhan ban Mu Tai then diem ghi nhan ban dAu,, cac khoan ng phai tra tai chinh dugc xác dinh theo gia phat hanh &Ong dc chi phi lien quan true tiep den viec phat hanh ng tai chinh d6 Ng phai tra it chinh cüa Cong ty bao gem cat khoan vay va ng, khoan phai tra ngutri ban va chi phi phai tra Danh gia lai sau lAn ghi nhan ban Mu HiOn tai, chua c6 quy dinh ve anti gia lai c6ng cv tai chinh sau ghi nhan ban Mu Tien va die khan twomg dmmg tien Tien va cat khoan tucmg &rang lien bao, g6'm tien mat, tien giri ngan hang, tien dang chuyen va cat khoan dau tu ngan han co thei han thu h8i hoac dao hen, khong qua thang, c6 kha !tang chuyen del de dang mOt lugng tien xac dinh va Ichong c6 nhieu raft ro chuyen del tien tai thtti diem lap Bao cao Thuyet minh niry la mat ba phan hpp va phdi &tot dpc cling vdi Bdo ciao tat chinh CONG TY CO PHAN CAP NT:6C Clic% LON SO 97, &rang Pham Mu Chi, quail 5, phO HO Chi Minh BAO CAO TAI CHINH Cho It5ik6 toan nam lc& than 31 thAng 12 nam 2016 Thuyit minh Bao cgo til chinh (tip theo) Cie khoin phâi thu Cac khoan phai thu dirge trinh bay tren Bao cao tai chinh theo gia tri ghi só cac khoan phai thu tit ldiach hang va phai thu khac S Phai thu cüa khach hang ghm cáo khoan phai thu mang tinh chat thuang mai phat sinh tir giao dich c6 tinh chat mua - ban, nhu: Phai thu ATA ban nuom sach Phai thu lchac gam cac khoan phai thu lchong cia,tinh thucmg mai, Ichong lien quan den giao dich mua - ban, nhu: Khoan phai thu ye lAi tien giri va caz khoan phai thu lchac Dtr pheng ng phai thu kho did the hien phan giá tri cita cac khoan phai thu ma &nig ty dv kin không c6 kha fling thu h8i tai ket thilc nien dO ke toan Tang hoc giam so du Lai khan city phimg dirge hach toan vao Chi phi quan ly doanh nghiep nam C6ng ng dui:re trich lap chr phimg theo huong clan theo Thong Ur sa 228/2009/TT-BTC 07 thang 12 nam 2009 elm BO twang BO Tai chinh Dr phimg phai thu kho dbi dirge lap cho tirng khoan ng phai thu kith din can cir vao mai ng qua han cita cac Ichoan ng hoc dtr kien mire tan that c6 the thy it Ciing ty da trich lap dir phimg 100% gia tri dOi yin khaki ng phai thu qua han ram Hang ton kho Hang tan kho dirge the dinh tren ca sO gia than hon girra gia die va gia tri thuan c6 the thvc hien duce Gia g6c hang ton kho bao gam chi phi nguyen vat lieu trim nip, chi phi lao dOng atm ti6p va chi phi san xuat chung, neu c6, de c6 dune hang ton kho dia diem va trang thai hien tai Gia gee cim hang tOn kho dugc xac dinh theo phuang phap binh quan gia quyen Gid tri than ea the thirc hien dirge duce the dinh bang gia ban trot tinh trir cac chi phi de hoan cling chi phi tiep thi, ban hang va phan phai phat sinh COng ty tip dung phucmg phap ke khai thutmg xuyen de hach toan hang tan kho TM sin có dinh him hinh vi khiu hao TM san ea dinh hat hinh dirge trinh bay theo nguyen gia trir gia tri hao mon lay ke Nguyen gia tai san ea dinh him hinh bao gam gia mua va toan be cac chi phi khac lien quan trirc tiep den viec dim tai san vao trang thai sin sang sir dung TM sin ca dinh hut hinh dirge khau hao theo phtrang phap &rang thing dva tren thai gian him clang Sc tinh, pht hgp yin Luning clan theo Thong tir s6 45/2013/TT-BTC 25 thing 04 ram 2013 cila BO twang BO TM chinh, eti the nhir sau: SO nim NM xuang, kien tine 06 -25 May mac thi'et bi 05 - 07 Thiet bi van plying 03 - 05 Phuang tien van tai 03 - 06 Phucmg tin truyen d'An 05 - 10 hinh va khiu hao Tat sin dinh vi Tai san ca dinh cUa C8ng ty the hien phan m6'm may tinh Phcin mini may tinh Phkn mm may tinh la toan 60 eac chi phi ma Cong ty da chi tinh den thoi diem dua phan mem vao sir clung Phan mem may tinh dirge khau hao theo phuong phap duang thang nam Thuyit mink la mot 60 phan hop thank ya phai dttoc dpc cang vol Bap ciao tai chink CONG TY CO PHAN CAP Milk CHQ LON SO 97, dthmg Pham Hcru Chi, quan 5, ph HO Chi Minh BAO CAO TAI CHINH Cho Icy Ice toan narn ket Mac 31 thang 12 Mm 2016 Thuygt minh Blo cio tii chinh (titp theo) Chi phi xay dyng co' ban der dang Chi phi xay dung co ban der clang the hien man 6'0 chi phi cin thiet lien quan den vie diu tic, xay dong , cai tao Ong mac, phat trien mang luai phac vi cho mac dich kinh doanh eüa Cong ty chua hoan hanh tai then diem lap Bac cao Chi phi tra trtr&c ngin han, dai hn Chi phi tra tnrec the hien khoan chi phi mua bao hiem nhan tho cho nhan vien, chi phi gin mai va thay the (long he nuerc, chi phi cai tao Ong mac vi chi phi khac Cac chi phi tra truck &roc phan be vao ket qua hoat &Ong kinh doanh ky theo phuong phap clueing thing theri gian Bong qua 12 thing hoc mot chu IcY sin xuat, kinh doanh th6ng thuerng ke tir thoi diem tra tnrac dirge phan anh vie "chi phi tra truck ngan han"; ngtroc lai, cac chi phi tra truck c6 thai han ten 12 thang hoc han mOt chu Icy sin xuat, kinh doanh thong thtremg ke tir theri diem tra truck dtroc phan anh vao "chi phi tra throe dai han" Cac chi phi tra not dai han dirge phan be khoang theri gian tra tru6,c hose died gian ma cac Igi ich kinh te tucmg tin dirge tao ter cac chi phi nhu sau: - Chi phi gan mei va thay dgng h6 nu& dinh ky, chi phi cai tat:, Ong mve dirge phan 66 vao ket qua hoat dung kinh doanh ky theo phuong phap dugng thing then gian tir den nana - Cac chi phi tra truge dai hn lchac bao gom chi phi c6ng cg, ding cg va chi phi sira chera yin phOng urn viec, dirge phan b6 vao Ket qua hoat dgng kinh doanh IcY theo phuong phap Meng thing thefi gian narn Clic khoin ng phii tra vi chi phi phii tri Cac khoan no phai tra Nth chi phi phai tra dirge ghi nhan cho se tien phai tra tuong lai lien quan troll cac trot tinh hop 19 den hang h6a va dich va da nhan throe Chi phi phai tra &roc ghi nhan ye se tien phai tra Viec phan loai cac,khoan phai tra la phai tra ngtrai ban, chi phi phai tra va phai tra khac throe dux hien theo nguyen tic sau: Phil tra ngtrai ban phan anh cac khoan phai tra mang firth chat thucmg mai pith sinh tin giao dich mua hang hoa, dich va, tai sin vi ngtroi ban la don vi dOc 1p vui Ging ty, bao gem ca cac Ichoan phai tra nhap khau th8ng qua ngueri ay thac - Chi phi phai tralà cac khoan chi phi flux tE chua phat sinh nhung dirge trich vao chi phi sin xuat, kinh doanh de dam bao chi phi Oat sinh thirc tE khong gay dOt hien cho chi phi sin xuat, kinh doanh tren co sir dam bao nguyen tic pith hop giita doanh thu va chi phi Khi cac chi phi Oat sinh, neu c6 chenh lech vc9i so di trich, C8ng ty tien hanh ghi bo sung hoac ghi gum chi phi Wong ting voi pit chenh lech Phai tra khac phan anh the khoan phai tra kh8ng c6 tinh thucmg mai, Ichong lien quan den giao dich mua, ban, cung cap hang Itha dich va, bao gem cac khoan phai tra lien quan den chi phi tai chinh, nhu: c t&c Nth lqi nhuan phai tra; cac khoan phai tra Bong mang tinh chat thucmg mai nhu phil tra bei thuang, phai tra ve cac khoan BHXH, BHYT, BHTN, KPCD, Nguan vim kinh doanh vi cac gig/ Co'cau Win chii so hiru VOn chit se ham cim C8ng ty bao gem: - Vem dau tic elm chg set hal dirge ghi nhan theo sO thvc te di dau tic cila caz c6 Tong Thuyit minh la mat Ica phan hop thank ya phizi duvc doe cling vat Rao cao tat chinh C6NG TY CO PHAN CAP NtrOC CHQ LOIN Se 97, dyeing Pham Hau Chi, quan 5, phe HO Chi Minh BAO CAO TAI CHiNH Cho kY ke toan nam kat thitc 31 thang 12 nam 2016 Thuyet minh Bio cao tai chink (tiep theo) 14 Chi phi phii tri ngan Trich trut chi phi thue thuc hien the ciing trinh phat trien mang ltrai Ong nu& nghiem thu nhung chtra quyet toan Trich throe chi phi gin dang nut theo nghi dinh 117 Trich throe chi phi TLMD Thu lao HDQT Chi phi khac COng 31/12/2016 01/01/2016 15.011.166.176 35.383.747.148 27.131.148.697 1.508.738.651 108.000.000 26.281.490 108.000.000 46.112.850 15.165.279.026 64.157.915.986 15 Phil tra khae Phil tra non han khie TOng Cong ty CAp rank Sai Gen C6ng ty TNHH MTV CT Giao ThOng Ging Chanh Kinh phi c6ng doln, cac khoan bao him phai nap Nhan ky guy/ bao lanh that hien hop clang Phi bao v mai tnrong duqc gift lai de chi CO tiro phai tra cho ct Tong Cac khoan phai tra khac Phil tradii ban khae Phai Ira khach hang dlu tu ang cai gin thing nut (*) gong 18.847.213.384 7.944.490.980 150.000.000 116.790.044 3.823.012.123 221.737.177 825.223.336 5.765.959.724 20.660.321.417 15.619.696.967 11.695.848.413 68.000.000 6.884.766 2.871.100.397 5.394.988 955.091.956 17.376.447 22.006.842.532 20.660.321.417 39.507.534.801 22.006.842.532 37.626.539.499 (*) SO du,khoan phai,tra dai han ,khac la khoan van (mg d gan clang mite cua khach hang theo the hop Tong phat trien Ong cal cap thiri han hoan tra 10 nam Trong phii tra ngin hn khac la ben lien quan: Tang Cong ty CAp mite Sai Gen C6ng ty TNHH MTV CT Giao Th6ng C8ng Chanh 7.944.490.980 150.000.000 11.695.848.413 68.000.000 Ci)ng 7.944.490.980 11.695.848.413 16 Vay vi no tai chinh Vay vi no thue thi chinh ngin h3n - No dai Ilan den han tra + Tong Gong iy Cap ntroc sai Grin (0 Vay vi nq thue tai chink dal ban + Tong Clang ty COP nut Sat Got: (0 ging Tra ky' Vay 01/01/2016 31/12/2016 2.502.862.548 2.502.862.548 2.502.862.548 - 2.502.862.548 2.502.862.548 - 2.502.862.548 7.699.119.084 7.699.119.084 7.699.119.084 7.699.119.084 2.502.862.548 10.201.981.632 (i) Vay dai han Tang Cong ty CAp mite Sai Gen theo cac hop thing sau Thuyet minh M m'dt bỗ5 phdri hop va pilaf duvc dpc cling vol Ban cao tizi chinh 19 7.699.119.084 CONG TV CO PHAN CAP NUOC CHQ LON SO 97, dtrimg Pham Hau CM, quail 5, ph& HO CM Minh RAO CAO TAT CH1NH Cho 1(9 k4 Wan nam ket tittle 31 thang 12 nam 2016 Thuyet minh Ban cáo tài chinh (tiep theo) : SO Hop citing 1390/HDVV- TCT - KTTC 03 thang 04 nam 2008 [I] - Hem &Ong vay : 1.666.800.000 VND + Han mire vay Sau nam an han, tra tong 36 kt.M6i ky 46.300.000 VND + Thai han tra no gOc : 8,4%/nam + Lai vay : 10 nam + Thai han vay : Daulit va phat then mang Mai cap nuare + Mc dich vay : Prao dam bang tai san hinh tir van vay Tai san dam bao - Hop Ching vay + Han mire vay + Thai han tra no giic + Lai vay + Thai han vay + Mac dich vay Tai sari dam bao - Hop dring vay + Han mire vay + Thai han tra no grie + Lai vay + Thai han vay + Mac dich vay + Tai san dam bao - Hop thing vay + Han mac vay + Thin han tra no vac + Lai vay + Thai han vay + Mac dich vay + Tai san dam bao [5] - Hop dling vay + Han mire vay + Thai gian an han + Ky han toan no: vac + Lai vay + Thai han vay + K9 han toan lai + Mac dich vay + Tai san dam bao Thuyit minh : SO Hop dOng 1388/HDVV - CT - KTTC 03 thang 04 nam 2008 : 5.688.000.000 VND Sau nam an hart, tra 36 It5.M6i ky 158.000.000 VND : 8,4%/nam : 10 nam : Du hr va phat trien mang lath cap nark : BA° dam bang tai san hinh tir van vay : só Hop dOng 4742/HDVV - TCT — KTTC 11 thang 11 nam 2009 : 705.845.000 VND Sau nam an Mtn, tra 36 ley Tit ky ten k9 35 19.606.805 VND, ky 36 tra 19.606.825 VND : 8,4%/nam : 10 nam : Du ta va phat trien mang Itrai cap nark : Tai &an nth tir vOn vay : Só Hop thing 2363/HDVV - TCT — KTTC 05 thang 08 nam 2010 : 108.942A13 VND Sau nam an han, tra 36 kSr Tir ky tai k9 35 3.026.178 'VND, ky 36 tra 3.026.183 VND : 8,4%/nam : 10 nam : Dan ta vã phat trien mpg lath cap mem : Tai san hinh tir von vay So 3703/HDVV-TCT-KTTC 26/11/2012 2.555.536.000 VND Om Chia 36 k9 ( thang la ky) (TO Ict ten 35 la 70.987.000 VND; 36 la 70.991.000 VND) 11,4%/ nam 10 nam thang lk vao lam viOc mai can caa thang cutai qu9 : eau tu va phat trien mang Mai cap nuac : Tai salt hinh tir vOn vay la mot VP ph'On hpp va phcii dux dpc cling vol Bdo cdo ten chinh 20 CONG TY CO PHAN CAP NUQC CHQ LON Se 97, duang Pham Hau Chi, gnarl 5, phó HO Chi Minh SAO CAO TAI CHiNH Cho Mr k6 toan nam ket thim 31 thang 12 nam 2016 Thuyet minh Bio eau tai chinh (tip theo) S6 3710/HDVV-TCT-KTTC 26/11/2012 [6] - Hop dtng vay 5.239.758.000 VND + Hon müc vay nam + thee gian an han Thanh toan tong 36 k9 (3 thang la I kso han toan nue g6c + 11,4%/ nam + Lai vay 10 nam + Thari han vay thang len van lam viec cutoi cang caa thang cutn guy han toan lai + : Dalt ttr vh phat trien mpg 1u6i cep nu6c + Muc dich vay : TM san hinh tfr van vay + TM sari dam bao [7] Se 3702/1-1DVV-TCT-KTTC 26/11/2012 - Hop d6ng vay + Hon mite vay + Thbi gian an han + K9 han toan no g6c + Lai vay + Thbi hon vay + 1(9 han toan lai + Mac clich vay + Tai ski dam bao 8.155.804.000 VND nam Chia 36 k9 ( thing la k9) (Tic k9 t6i 35 la 226.550.000 VND; K9 36 la 226.554.000 VND) 11,4%/ nam 10 nam [hang In vao lam viec cusai cang caa thang cu6i guy :Mu nt va phat trien mang ludi cAp nut : Tai san hlnh [haat tir von vay Khoan vay dal han TOng C6ng ty CAp nu& Sat Gen duqc hoin tra theo ljch bleu sau: Trong yang nam Tir tram thir den tram thir Sau nam COng Trir: sO phai tra trona vOng 12 thang (dugc trinh bay er phan nq ngan han) SO phai tra sau 12 thang 17 Quy khen thtremg, phac lyi 01/01/2016 Quy khen thtramg Quy phtic lqi Quy thuemg Ban Quin 15' dieu hanh Cong ty 1.453.477.511 673.099.190 ging 2.126.576.701 31/12/2016 2.199.169.755 5.070.577.398 429.371.931 7.699.119.084 31/12/2015 2.502.862.548 6.406.633.426 1.292.485.658 10.201.981.632 (2.199.169.755) (2.502.862.548) 5.499.949.329 7.699.119.084 Tang [rich Sir dyng cac lap th• lqi quy nhutin 2.549.870.877 2.321.670.000 2.549.870.877 2.684.777.267 678.594.669 678394.669 5.778.336.423 5.685.041.936 Thuyit minh la mqt bq ph4n hqp phai chcqc dqc cling vet Brio tat chinh 21 Tang khac 31/12/2016 62.000.000 - 1.743.678.388 538.192.800 62.000.000 2.281.871.188 CONG TV CO PHAN CAP NVOC CHO LON SO 97, dubng PhArn Huh CM, Tian 5, ph0 HO Chi Minh BAO CAO TAI CHINH Cho kt 1(6 than nam het11111c 31 thAng 12 narn 2016 18 Vim chit ser hint Bing dOi chieu bin Ong cla vOn chit ser hut: Vett Au ttr ctia chit sir him TM 01/01/2015 Quy din ttr phit trien 46.441.673.683 130.000.000.000 Lgi nhua'n tang nam tnresc 5.550.418.508 Trich lap quy DTPT Trich lap guy khen thuong, ph& lgi Chia ct tirc nam truck Tai ngiy 31/12/2015 51.992.092.191 130.000.000.000 Lgi nhuan kY 5.394.575.501 Trich lap quy DTPT Trich 1p quy khen thuong, phim lgi Chia c tfrc kt Tni ugly 31/12/2016 57.386.667.692 130.000.000.000 Thuyet minh a mot bo pthn hop ya phai ducrc doc cling yeti Brio tho tai chinh 22 Loi nhuin sau thue chin Oen phoi COng 27.058.751.483 203.500.425.166 27.606.912.592 27.606.912.592 (5.550.418.508) (5.477.379.955) (5.477.379.955) (14.300.000.000) (14.300.000.000) 29.337.865.612 211.329.957.803 14.308.988.546 14.308.988.546 (5.394.575.501) (5.778.336.423) (5.778.336.423) (10.400.000.000) (10.400.000.000) 22.073.942.234 209.460.609.926 CONG TY CO PHAN CAP NUOC CHO LON S6 97, doting Pham Him Chi, quail 5, ph6 H6 Chi Minh BAO CAO TAI CHiNH Cho Icji 1(6 Man nm ket Mac 31 tang 12 nam 2016 Thuyet minh Bao cao tii chinh (tip theo) Chi tit vOn dAu fir cita chii ser Theo Giay chimg nhan dang k-Y doanh nghi6p thay d6i Ian thfr sO 0304797806 16 thing 05 Wain 2012 So 1(6 hoach va DAu tu phO HO Chi Minh cap, vein diet' caa C6ng ty la 130.000.000.000 VND Tai 31 thang 12 nam 2016, vOn ditu l da dugc cac có &mg g6p ün nhu sau: C dong Gitty chting nh4in ding Icy doanh nghib aim dôi Fan thfr VND 31/12/2016 01/01/2016 VND VND Cong ty ca phAn Dia Oc Chg Lon 3.000.000.000 2,31 3.000.000.000 3.000.000.000 Ngan hang Thucmg mai CP Deng A 2.766.520.000 2,13 2.766.520.000 2.766.520.000 Cling ty DAu Tn tai chinh NM Nuoc Tp HCM 3.005.000.000 2,31 3.005.000.000 3.005.000.000 Tong Cling ty CAp nuac Sai Gem 66.304.000.000 51,00 66.304.000.000 66.304.000.000 Cac co dOng kit 54.924.480.000 42.25 54.924.480.000 54.924.480.000 130.000.000.000 100,00 130.000.000.000 130.000.000.000 COng Thuyit mink la mOt bO ph& hop thank yet phai cluvc dim cling val Boo ctio tai chinh 23 CONG TY CO PHAN CAP NUQC CHQ LON Se 97, duang Pham Han Chi, quan 5, 06 HO Chi Minh RAO CAO TAICHNH Cho ky k toan nam ket thuc 31 thang 12 Mm 2016 Cg phigu - sO lugng cO phieu dang kYphat hanh - SO lugng e phieu a ban c8ng ching + cd phi& pha thong + Co phigu wt - SO luqng cO phieu dugc mua ti + Gd phigu pha thong + Ca phigu - SO lagng c6 phieu dang luu hanh + cd phi& phei thong + Co phigu um deli Menh gid cO phieu dang km hanh: 10.000 dOng/c6 phieu 31/12/2016 13.000.000 13.000.000 13.000.000 01/01/2016 13.000.000 13.000.000 13.000.000 13.000.000 13.000.000 13.000.000 13.000.000 Phan phOi Iqi nhan Trong kY, Cong ty da thue hien phan phOi Igi nhuan Mm 2015 the() Nghi quyet Di 110i tang cO dOng then% nien 2016 sO 43/NQ-DHDCD 12 thing 04 nam 2016 nhtr sau: Nam 2015 Nam 2016 5.550.418.508 5.394.575.501 Qu9 ditu tu phat trien 2.434.391.091 2.549.870.877 Qu9 lchen thuamg 2.434.391.091 2.549.870.877 Qu9 phitc lci 608.597.773 678.594.669 Quy ban dieu hanh 14.300.000.000 10.400.000.000 Chia co tirc 25.327.798.463 21.572.911.924 COng VI THONG TIN BO SUNG CHO CAC KHOAN MTJC TR1NH BAY TREN BAO CAO KET QUA HOST DONG KINH DOANH Doanh thu than Doanh thu thuan cung Gip nuerc Doanh thu thuan cung cAp dich viii COng Mm 2016 952.740.240.009 21.210.129.635 973.950.369.644 Nam 2015 835.351.434.272 17.749.618.984 853.101.053.256 5.908.710.950 5.908.710.950 1.141.424.108 1.141.424.108 894.068.240.801 13.398.696.500 907.466.937.297 804.980.646.578 10.570.388.286 815.551.034.864 Trong de doanh thu voi ben lien quan la: TOng Cling ty cAp nuoc Sai Gan gong Gil vOn hang ban Gia vim cung cAp ntreic Giá von cung cAp dich vu ging Thuyat minh meit b0 ph an hpp va phdi duw cipc cling v61 fitho cáo tea chinh 24 CONG TV CO PHAN CAP NUOC CHO LON S6 97, &Ong Phnm Hu Chi, quan 5, ph6 116 Chi Minh BAO CAO TA! MINH Cho IcS, Ice Man nam ket thfic 31 thang 12 nam 2016 Thuyit mink Rao cao thi chinh (tiep theo) Chi tiet gil von theo yeu to : Gia vein theo vu tO kinh doanh mare sach Chi phi nguyen Iiu, vat lieu - ntharc sach Chi phi nguyen lieu, vat lieu khac Chi phi nhan ding Chi phi khau hao tai san e6 dinh Chi phi thue tai sin hoat dOng Chi phi gin va thay dAng nueic Chi phi chAng that thoat nu& Chi phi cai tao Ong mite Chi phi sira be Chi phi khk 'Ding chi phi san xult Gil vOn cung cap ntrifec Gil lion cung cAD dich vu Chi phi nguyen vat lieu Chi phi khac _ nhan c8ng tai lap mat diremg -Thue ngoai Tling chi phi sin xuAt Chi phi san xuat kinh doanh der dang Mu ky Chi phi san xutt kinh doanh der dang cuai Gil vin dich vy 693.455.488.124 4.262.718.511 67.473.066.318 39.467.579.865 33.362.737.726 47.266.599.835 1.542.075.837 4.223.474.488 1.081.845.073 1.932.655.023 894.068.240.801 894.068.240.801 664.433.768.304 4.501.812.214 58.102.370.476 36.131.149.596 6.971.462.129 26.021.989.973 1.805.053.034 4.632.045.156 860.020.554 1.520.975.142 804.980.646.578 804.980.646.578 9.302.693.179 7.197.989.374 3.946.070.337 13.248.763.516 153.222.905 3.289.921 13.398.696.500 3.525.621.817 10.723.611.191 153.222.905 10.570.388.286 Doanh thu hot d(ing thi chinh Lai tin gni ngan hang c6 ky ban Lai tin giri ngan hang kh6ng hp CA the, Igi nhuan duce chia COng 1.741.821.777 170.145.535 3.437.944.394 117.764.503 282.300 1.911.967.312 3.555.991.197 1.044.933.161 1.044.933.161 1.334.514.732 1.334.514.732 10.136.582.025 597.474.927 7.967.449.892 559.310.024 434.016.042 1.490.038.245 1.476.482.235 12.783.405.221 10.297.663.925 Chi phi Si chinh Lai vay C(ing Chi phi ban hang Chi phi nhan vien ban hang Chi phi cong co, dung co Chi phi khan hao Chi phi bang tien khac gong Thuyit minh la mot b0 phan kip vet phoi clupt doe cling voi Eck cdo tizi chinh 25 419.715.756 CONG TV CO PHAN CAP NUOC CHQ LON Se 97, Ming Phnm HCtu Chi, quell 5, phe He Chi Minh BAO CAO TA! CHiNH Cho k5f ice Man nem ket thdc 31 thang 12 nem 2016 Thuyet minh Báo mio titi chfnh (tiep theo) Chi phi quail 19 doanh nghiep Nam 2016 19.707.771.441 36.428.999 1.927.183.861 3.644.354.796 3.626.516.568 788.204.812 370.286.370 8.255.187.221 38.355.934.069 Chi phi nhan vien Chi phi vat lieu quan 19 Chi phi di thing van pitting Chi phi khan hao Thue, phi va le phi Chi phi du phbng giant gia Chi phi dich mua ngoai Chi phi bang tin kh'ac CCing Nam 2015 16.499.648.760 135.753.991 443.133.773 1.689.575.681 66.265.691 39.611.908 452.929.998 5.566.700.555 24.893.620.357 Lai/ (16) than tir hot d'Ong kink Thu nhap Wilk Thu nhap ban 11.13 so mOi that! Thu nhap khath hang dku at Ong cal khOng hoan lai Tien ben thutmg di dtri he thong cap ntrac Thanh 19 TSCD Thu nhap khac Chi phi khic Chi phi so mai than Gia tri can Ii TSCD 19 Chi phi au atkh6ng hoan von Ong cai 33.917.072.715 199.090.929 2.767.582294 1.513.627.241 32.150.709.593 52.272.727 116.635.422 53.644.952 2.002.802.683 44.670.982 4.417.680.206 44.674.270 3.752.279.862 46.904.634 (1.087.339.579) 1.166.520.487 541.545.166 1.097.324.140 29.499.392.509 17.308.451.345 7.532.659.919 9.775.791.426 34.079.603.084 (4.640.032.336) 38.719.635.421 1.911.227.067 Chi phi bOi thutmg, di dbi Chi phi khae Lai/ (16) thuttn tir hoat dcmg khic 3.100.126.823 163.636.380 Chi phi thue thu nhap doanh ughiep hien hanh Wong tO kt toml' trutt thud - DOi vOi hoat dOng san xuAt kinh doanh nuere sach - Doi voi hoat Ong kinh doanh khac 654.547.128 Diu chink cho thu nhap chili thui: Trir: Cic khofin dieu chinh giam gong: Cac khofin dieu chinh tang Tjf IA tru dai Muatkinh doanh nuem sach Thu,nhap tin!) thud - Doi vesi hoat dOng san xuAt kinh doanh nuee sach ducc in dai - DOi voi hog dOng san xuat kinh doanh nu& sach killing dirge in dai - DOi voi hoat dOng kinh doanh kit 41% 654.547.128 45% 17.308.451.345 (2.956.359.566) 3.081.516.472 (1.783.054.838) 4.451.143.447 9.775.791.426 (2.202.430.370) 38.719.635.421 Thus suit áp dung - DOi yen hunt dOng san xuAt kinh doanh duce uu dai Thuyat minh la mat phan hap va phai &sac apc cling voi Bao can tat chinh 26 CONG TY CO PHAN CAP NU'OC CH6 LON se 97, dixtmg Phain I-Idu Chi, qudn 5, ph6 1-18 Chi Minh BAO CAO TAI CHNH Cho kS/ ke toan nâm ket thfic 31 thang 12 Om 2016 Thuyet minh Bao cat) titi chinh (nip theo) 20% 20% 2.999.462.799 7.641.513.047 - DM veri hoat dOng kinh doanh khong duoc tru dal Thue TNDN tir boat deng kinh doanh (1.168.822.554) Thug TNDN giant theo bien ban tra thue Thue thu nhap doanh nghiep plied Op 2.999.462.799 6.472.690.493 Cong ty nOp thue thu nhap doanh nghiep nhu sau: Dei yen hoot dOng chinh cOa COng ty thuOc danh muc nganh nghe au diti dAu ttr, Cong ty c6 nghia l suat 20% tr6n thu nhap chiu thue thai gian 10 vu nOp thue thu nhap doanh nghiep vOi thue nam va voi thue suat 06 thong tren thunhap chiu thue cac nam tiep theo COng ty duce mien thue thu nhap doanh nghiep ram ke tic nam bat dau kinh doanh c6 Iai va giam 50% nam tiep theo ke tic Liam 2007 Theo bien ban lc& luan tra thue se 1757/KL-CT 14 thang 12 nam 2015 thi tic tinh thue Liam 2009, Cong ty se throe áp dung uu dai thue thu nhap doanh nghiep theo quy dinh tai Thong lir 130/2008/TT-BTC 26 thang 12 nam 2008 dm BO Tai Chinh cho then gian Ii Do de den het k9 tinh thue nam 2008, C8ng ty da het thai gian mien thue theo Thong tic sO 134/2007/TT-BTC nen mac tm,dai C8ng ty duet Mixing cy the nhu sau : Thue at& 10% tic nam 2009 den nam 2021; giam 50%58 thue thu nhap doanh nghiep phai n'Op nam tinh tic Mm 2009 DM voi hoat dOng khac, Cong ty c6 nghTa vu nOp thue thu nhap doanh nghiep veri thue suAt 20% tren thu nhap chiu thue Nam 2016 thuOc ndin thfr Cong ty duet huong au dai giam thue 50% clOi yeti thu nhap tic hoat d'Ong quan 19 phat trien theng cap thoat nuot, nhien Cong ty kh8ng c6 thu nhap chiu thue nen khong phat sinh chi phi thue thu nhap doanh nghiep hien hanh Lai teen co phieu Vic tinh toan lai tren c6 phieu cu ban va Nth lai tren co phieu suy giam phan bO cho the cO d8ng sO hau cO phieu pith thong caa Con ty duce time hien tren co kr cac se 1iu sau: a) Lai co ban tren c phieu Loi nhuan (lai) Lilian be cho dOng ser hilt cO phieu phi) thong Mm 2016 Mm 2015 14.308.988.546 27.606.912.591 14.308.988.546 27.606.912.591 13.000.000 13.000.000 1.101 2.124 Tar: SO trich quy khen thuang, phtic loi Lcri nhuan (lai) phan bet cho cO tiling ser ham col phieu 00 thong 56 cO phieu pile thong binh quan Mu hanh nam de tinh lai co ban tren cO phieu LAi co' ban tren cO phieu Chi phi san xuat, kinh doanh theo yeu tiS Chi phi nguyen lieu, vat lieu Chi phi nhan ding Chi phi khau hao tai san cO dinh 693.455.488.124 13.550.386.690 97.317.419.784 43.671.244.685 664.433.768.304 11.794.921.573 82.569.478.128 Chi phi dich mua ngoai Chi phi bang tien khac 110.461.804.325 38.192.502.503 53.751.648.638 gong 958.456.343.606 850.742.319.146 Thuyet minh a nait bỗ5 akin hpp va pheit dwpc dpc clingvai Ban coo tai chinh 27 C6NG TV CO PHAN CAP NUOC CHO LON 86 97, dating Pham 110u Chi, quan 5, pht) HO Chi Minh BAO CAO TAI CHINH Cho icy k toan nam kOt thdc 31 thang 12 nam 2016 Thuyet minh Bao cao tai chinh (tiep theo) VII THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY THONG BAO CAO LUV CHUYEN TIEN TE Cac giao dich khang bang tin anh huirng den Bao cao hru chuyen tien té vi cac khoin lien doanh nghiep nam gift nhtrng kitting &rot sir dung Nam 2015 Nam 2016 955.091.956 825.223.336 C6 tire chua toan 66.305.556 33.583.333 Lai tin girl du thu Cac khoan giao dich bang tin c6 anh huirng den su ltru chuyen den t nam nen dirot trinh bay tren Bat) cao turn chuyen tin te Nam 2015 Nam 2016 Lai tin gal ngan hang du thu cuoi kY truac da 302.321.664 66.305.556 thu 115.476.892 10.529.868.620 C tire nam truac duct chi tra ky VIII NHENG THONG TIN KHAC Nghiep via vi sti thr cac ben lien quan Cac ben lien quan khac v6i C6ng ty gam: _q_ tan he C6ng ty mg (nArn gia 51% van Dieu le) C6ng ty ding tap doin Cong ty ding tap doan Ben lien titian T6ng Gong ty cap nuerc Sai G6n C6ng ty C6ng trinh giao Thong Cong Chanh C6ng ty CP tu van ray dung Cap Nude Trong ky, Cang ty c6 phat sinh giao dich vOi cac ben lien quan nhtr sau: Mm 2016 Tang Ong ty cap nut Sal Gan Mua hang h6a (flute sach) Mua vat tu Thue tii san hoat dOng Lai vay phai tra Phil tra thu ho va tin dich \In khac Phil thu chi h0 Phai thu cung cap dich viii 693.453.271.427 37.038.259.728 35.663.299.464 760.003.653 5.600.000 215.879.630 5.908.710.950 Cfing ty CEng trinh giao Thong COng Chanh Phil tra kY quy, bao lanh Mix hien hop clang Phai thu cung cap dich vv 120.000.000 2.268.000 Gong ty CP tir vein Xfiy dung Cap Nut Phai tra phi dux hien lap bao cao Mu tu vi khao sat, ttr thiet ke, tir van gum sat cong trinh 117.435.187 Thuyet minh la mat phan hpp thanhva phài duvc cipc cling voi Sao cdo tal chinh 28 Mm 2015 664.433.768.304 42.910.887.840 7.033.700.945 1.334.514.732 237.314.160 1.141.424.108 73.006.660 CONG TY CO PHAN CAP NUOC CHO LON Se 97, dating Ph4111 Hftu Chf, quart 5, phe H6 Chi Minh BAO CAO TAICHiNH Cho kS, ke than flan) ket fink 31 thang 12 Tian) 2016 Thuyet minh Btio cato tai chinh (tiep theo) Tai 31/12/2016, Cong ty có so du vai cac ben lien quan nhu sau: TOng Ging ty cAp nutc Sii GOn Phai thu thuang mai Phai thu cac khoin chi h0 Phai tra thucrng mai Phai tra phi thirc hien ding trinh XDCB, gia cling &rig he nu& Phai tra tien vay COng ty Cling trinh giao Thong C8ng Chinh Phai tradt CQC di thri duemg Ong Phai tra tin Ong truck cung cAp dich vu Citing ty CP tu yin Xiy dlyng Cap Ntrerc bao cao dau tu vã khao sat, Ling try& phi thvc tit thiet ke, tir van giam sat c6ng trinh 31/12/2016 01/01/2016 3.098.176.588 2.979.831.246 (88.405.486.335) 4.824.731 2.907.196.636 (55.138.494.438) (7.944.490.980) (7.699.119.084) (11.695.848.413) (10.201.981.632) (150.000.000) (49.999.839) (68.000.000) (49.999.839) 460.117.360 530.176.060 Giao dich vei cac vien quin IYchü ch6t vi cite cl nhan c6 lien quan Cac vien quan I chn eh& vã cac ca nhan c6 lien quan gem: cac vien I-10i Sing quart tri, Ban Giam d0c, K toan tnrerng vã cac vien mat thiet gia dinh cac cá nhan Thu nhap cüa ck vien quan l chit cited nam nhu saw Tien luong Cac khoan bao him phai tra COng Nam 2016 Nam 2015 1.571.398.800 1.528.488.000 57.516.810 44.306.816 1.628.915.610 1.572.794.816 Thong tin yebQ phOn BO phOn theo linh yip kinh doanh De pinic vu muc dich quan ly, co cAu tO che cña Cong ty throe chia b0 phan hog clOng g6m: BO phan cung cap imam sach va b0 phan lap dat, di ded dong he nu& va cat dich vv khk Tuy nhi'en, C6ng ty hoat dOng chit yeu linh \roc cung cap nu& sach cac linh vicre cOn lai chiem le nh6, kitting dang ke BO phan theo khu vim dia l3"/ Toan b0 hog clOng cUa Cong ty du dien er khu vito hog dOng kinh doanh cüa C6ng ty (thanh pile) HO Chi Minh) Ong cy thi chinh Quin It rüi ro Cong ty quan tri,nguem von nham dam bao rang Cong ty co the vim hoat dOng lien tuc lqi ich caa ck co dong thong qua ttn tru h6a so` du nguon vOn va cong no tOi da hem Cau true von cilia Cong ty gem co cac Ithoan no thuAn (bao g6m the khoan vay nhu da &nth bay tai cac Thuyet mirth so V.16 till di tien vá cac khoan tucms throng tien) va phAn vOn thuOc set him dm chit dau Us (bao gem vOn dau tir cha set hem va lai luy ke) Thuyat minh la mat ba phan hap Vil phili claw dac cling vai Bcio coo tat chinh 29 CONIC, TV CO PHAN CAP NUICIC CIIQ IAN Se 97, dtremg Pham Hfru Chi, quan 5, phe HO CM Minh BAO CAO TAI CHINH Cho ky ke tom nam ket thk 31 thing 12 nam 2016 Thuyet minh Bao cao [Ai chinh (tiep then) Cac chinh sich ke than chit veu Chi tiet ck chinh sach k toan chit yeu Ara cac phuang phap ma C6ng ty áp dong (bao g6m cac tieu chi de ghi nhan, ca sâ xac dinh gia tri Ira ca sâ ghi nhan cac khoan thu nhap Ira chi phi) d6l yai timg loai tii sin tai chinh Nth cong nq tai chinh dtrqc trinh bay tai Thuyet minh s6 IV.3 Cac loai ding cu tai chinh 31/12/2016 Gil tri hop ly Gil tri ghi s6 Tii sin tai chinh Tien vi cac khoan tuang throng tien DAu Vs nim gift den dao han (ngin han) Phil thu ngin han cia khach hang Phil thu ngan hin khk Tai sin dai han khac Diu tu nem gift den dao han (dai han) COng Nq phai tra tai chinh Vay vi nq Phai tra nguei ban ngin han Chi phi phai tra ngan hp Phil tra khk ging 01/01/2016 Gil tri ghi st) Gil tri luyp1S, 45.747.754.515 45.747.754.515 55.240.656.991 55.240.656.991 3.257.612.322 3.257.612.322 1.901.733.480 1.901.733.480 3.179.023.162 165.608.583 3.179.023.162 165.608.583 2.763.448.514 2.763.448.514 8.330.000 8.330.000 8.330.000 8.330.000 52.358.328.582 52.358.328.582 59.914.168.985 59.914.168.985 7.699.119.084 7.699.119.084 10.201.981.632 10.201.981.632 146.911.954.847 146.911.954.844 56.477.339.535 56.477.339.535 15.165.279.026 39.169.007.583 208.945.360.537 15.165.279.026 39.169.007.583 208.945.360.537 64.157.915.986 37.614.259.745 168.451.496.898 64.157.915.986 37.614.259.745 168.451.496.898 Cong ty chua danh gia gia tri hop 19 caa tai sin tài chinh vi cong nq tai chinh tai ket thac Men ke tom Thong tu 210/2009/TT-BTC thing 11 nam 2009 cling nhu cac quy dinh hien hanh chua co huang dk co the ye \dee xac dinh gia tri hop lY cüa cac tai sin tai chinh vi ding nq chinh Thong tu 210 you cAu áp dung ChuAn moc Bao cao thi chinh QuOc te ye viec trinh bay Bao cao tai chinh Ara thuyet mirth thong tin doi yeti cling co tai chinh nhung khong thra twang dan Wong throng cho yiec danh gia ya ghi nhan &Ong co tai chinh bao g6m ca áp dong gia tri hqp ly, nham pha hop yoi Chub moc Bao cao tai chinh Quec te Muc tieu Quin I rñi ro tii chinh Rai ro tai chinh caa Cong ty bao g6m rai ro thi twang (bao gem rui no ngoai te (rai no tY gia), rai no Iii suet ya nil ro ye gia), rui no tin (long vi rai no khoan Rai ro Uzi Meting Rai ro thi twang la rui ro ma gia tri hop ly hoac cac Meng tien twang lai cña ding co tai chinh sè bien dOng theo nhilng,thay dOi cüa gia thi truang Rai ro thi throng bao gem loai: nil no ngoai te, rid ro lii suit ya rai no ye gia khac Cong ty di thoc hien danh gia met each than cac raj no thi trutmg lien quan den hoat kinh doanh ya cho rang Ging ty kitting c6 rüi no you nao lien quan den so bien Ong elm ty gia Ira so thay del ye gia khac Thuyit tninh mOt ba phan hap va phai dupv doe cling vet Bac ccio tat chinh 30 CONG TY CO PHAN CAP NUVIC CHci LON S6 97, doting Pliant Han Chi, qudn 5, phi) HO Chi Minh BAO CAO TAI CHNH Cho Itt ke todn nam ket thitc 31 thdng 12 nam 2016 theo) Thuyet minh Bao cáo tài chinh Quan rut to lai suat Rüi ro lai suat rUi to ma giá tri hqp 19 hoac cac lutmg tien tucmg lai caa cling ow tai chinh së hien dOng theo nhang thay doi cita lai sudt thi truang Toan b0 cac kh6an vay eña Cong ty layir Cons ty mc va the Cong ty cang tap doan voi läi suet 6n dinh nen Cong ty 'thong c6 tin ro ye lai suat Rai to tin clang Rai to tin dung la rai ro ma mOt ben tham gia hqp ding kh6ng co kha nang Uwe hien dirge nglita va elm minh dacn den tOn that ye tai chinh cho Cong ty Cong ty c6 the rai to tin dung tir cac hoat dOng kinh doanh (chit yeu doi yeti cac khoan phi' thu kith hang) va hoat dOng tai chinh (tion gui ngan hang) Phai thu khach hang Cong ty c6 chinh sach tin dung phi* \fa thubng xuyen theo cloi tinh hinh de danh gia xem Cong ty co chiu rai ro tin dung hay kitting Cong ty kh6ng co bat kY rai to yin dung tong yeu nap del vâi the kith hang hoac doi the ben vi cac khoan phai thu den dr mOt s8 Iuqng Ion khach hang hog dOng nhieu nganh khac nhati, va phan 136 a cac khu we dia 19 khac nhau, nii ro tin dung khong tap trung vao mOt khach hang nhat dinh Tien gni ngan hang Tien girl ngan hang dm Cong ty kh6ng nhieu va duqc gfri tai cac ngan hang iOn, c6 uy tin a Viet Nam C8ng ty nhan thay mdc tap trung rai ro tin clung del vai tien gin ngan hang la that) Rai ro than!: khoiin Rh to khoan la rh ro Cong ty gap kho khan thtrc hien nghla vu tai chinh thieu tien Mve dich quan 19 raj ro khoan nham dam bac) dl ngutm vOn d (jai) Ung the nghlra vu tai chinh hien tai va tucrng lai Tinh khoan cling ducov Cong ty quan IS, nham dam bao mac phu trOi gicra ding nq den han va tai san den han ky a mite co the throe kiem soat dai voi s6 vein ma Cong ty tin rang co the tao Icy Chinh sach caa,Cong ty la theo doi thuong xuyen cac you can ye dam bao Cong ty tr,1 dl mirc du phi:Mg tien khoan,hien tai va du kien tuong lai mat va dl von ma cac chit ser him cam ket g6p nham dap iing cac quy dinh ye tinh lchoan ngan ban va dai han hon Cac Bang dueri day trinh bay chi titt cac mat dao han theo h9p thing lai den vai tai san tai chinh va cong cu nq tai chinh phi phai sinh va th6i han toitn thu da duqc them thuan Cac Bang dirge trinh bay dim ten clang tien china chiet lchau cIa tai san tai chinh va clang tien chtra chiet khau caa c6ng nq tai chinh tinh theo som nhat S Cong ty phai tra Vice trinh bay thong tin tai san tai chinh phi phai sinh la can thiet de hieu dirge viec quan 19 rai ro khoan cIa Cong ty tinh lchoan duct quan lY teen ca 56 &Ong nq va tai san thuan Thuyit mink la mOt be) phem hop thank th pith( &gm doe cling yol Btio tho tài chinh 31 C6NG TY CO PHAN CAP NU6C CHQ LaN 86 97, &tang Pham Hatt CM, quan 5, ph6 H6 Chi Minh BAO CAO TA! DINH Cho kly 86 tont' Mtn ket thitc 31 thAng 12 nam 2016 Thuyet minh Boo cao tai chinh (tiep theo) Tir nam tr.& Teen nam den Tren nam nam xuong TO new 31/12/2016 429.371.931 5.070.577.398 2.199.169.755 Vayvânq Phai tra nguai ban ngAn 146.911.954.844 han 15.165.279.026 Chi phi phai tra ngan han 20.660.321.417 18.508.686.166 Phai Ira ngan han khac 429.371.931 25.730.898.815 182.785.089.791 ging Tien vá cac khoin Prong duang tien Dau tu nam gift den dao han (ngan han) Phai thu ng-in hp dm khach hang Phai thu ngan han khac Tai san dai han khac Dau lit nam gill den dao han (dai han) ging Chetah tech khotin thuAn Tai ngety 01/01/2016 Vay va no Phai tra nguti ban ngan hart Chi phi phai tra ngan han Phai tra ngin han khac Ceng Tien vá cac khoan tucmg throng tien Dau tu nam gill den dao han (ngan han) Phai thu ngan han cüa khach hang Phai thu ngan han,khac Dalt tu Wain gill den dao han (dai han) ging Chenh lech khofin thuAn 01:Mg 7.699.119.084 146.911.954.844 15.165.279.026 39.169.007.583 208.945.360.537 45.747.754.515 45.747.754.515 3.257.612.322 3.179.023.162 165.608.583 3.257.612.322 3.179.023.162 165.608.583 52.349.998.582 8.330.000 8.330.000 8.330.000 52.358.328.582 130.435.091.209) (25.722.568.815) (429.371.931) (156.587.031.955) 2.502.862.548 6.406.633.426 56.477.339.535 64.157.915.986 15.607.417.213 138.745.535.282 22.006.842.532 6.406.633.426 1.292.485.658 10.201.981.632 1.292.485.658 56.477.339.535 64.157.915.986 37.614.259.745 168.451.496.898 55.240.656.991 55.240.656.991 1.901.733.480 2.763.448.514 1.901.733.480 2.763.448.514 59.905.838.985 8.330.000 8.330.000 (78.839.696.297) 6.398.303.426 Thuyet mink ta mot ba phan hop thank va ph& chivy cloc cling vol Ban cao tai chink 32 8.330.000 59.914.168.985 1.292.485.658 108.537.327.913 CONO TV CO PHAN CAP NUOC CHO LON S6 97, dating Phom Hem Chi, qudn 5, H6 Chi Minh BAO CAO TAT CHiNH Cho IcSrlce toan nam ket thüc 31 thdng 12 nam 2016 Thuyet minh Rio cao tai chinh (tiep theo) Ban Clam Mc danh gia mac tap trung ren ro toan a mac cao cac cling no tai chinh cao hon tai san tài chinh Tuy nhien, Ban Gam Mc tin ring hoot dOng kinh doanh cüa Ceng ty ca the tao du ngu6n tien M dap 1mg cac nghia vu tai chinh dao han Sty kiin sau ugly het thtic area di) Ban Giam Mc Cong ty Wang dinh 'thong c6 so kin nao khac phat sinh sau 31 thing 12 nam 2016 cho den tiled diem lap Bao cao thy ma chin duct xem xet diet' chinh s6 lieu hoc cling 66 Bao cal) tai chinh Thanh ph6 116 Chi Minh, 10 thing 01 nam 2017 LAI Till THU KA tomn truirug Thuyart minh la mat Oa akin hop thank va phcii thew doc cling mai Bcio cdo ten chinh 33 VC THI NHIY QUYNH Nguiri 141) biL