2017 BCTC Qui 3 Hop nhat nam 2017

-· - - r- CO NG TY CO PHA N DOCI MEXCO CÔNG TY CỔ PHẦN DOCIMEXCO , , Digitally signed by CÔNG TY CỔ PHẦN DOCIMEXCO DN: C=VN, S=Đồng Tháp, L=TP.Cao lãnh, CN=CÔNG TY CỔ PHẦN DOCIMEXCO, OID.0.9.2342.19200300.100.1.1=MST: 1400103227 Reason: I am the author of this document Location: Date: 2017-10-16 09:39:07 ' , BAO CAO TAI CHINH QUY - 2017 (H(jP NHAT) No'i nh~ n bao cao: - - - _ ,,_,.'°"""""-~ - - ·- - - - - - - - - - - - - - - - - - - - - - · -lL -t CONG T Y ? c6 PH AN n oc1ME~co , ,., ,.,,, , ,, , BANG CAN DOI KE TOAN H(iP NHAT C h o niim ta i ch i nh h e't th{w n gay :JO th a n g 09 n iim 201 B an vi tinh: VND TAJ SAN Ma So c u oi quy So d ~ u n :"i m so T.M - -, - - - - - - - - - - - - - 52,501,240,379 A Tai san nglln h:;m 100 49,285,608,046 Tien va cac hhoan t U:p - Ti€n thu khac tu ho~t dc;>ng kinh doanh - Ti6n chi khac tU ho~t dc;>ng kinh doanh Lu'u chuy€n ti~n thuan tu ho:;tt d()ng kinh doanh 6,095,873,391 27,481,328,444 (3,607,003,638) (13,283,187,120) (78,211,187) (1,338,998,996) 259,078,526 (36 ,058 ,866) 12,146,113,397 (918, 54,934) 13,909,091 - Ti~n thu lai cho vay, c6 tUc va lqi nhu~n duqc chia 27 116,132,863 212,841,777 Lu'u chuy€n ti~n thulin tu ho:;tt d()ng dfru tu' 30 (32,772,780) (692,004,066) 700,000,000 (1,599,000,000) (19,503,805,044) (899,000,000) (19,503,805,044) 50 (6,280,150,558) (8,049,695, 713) 60 12,226,646,901 19, 706,053, 788 70 5,916,496,343 11 ,653 ,096,438 Lu'u chuy€n ti~n tu ho:;tt d()ng tai chinh - Ti€n thu tU phat hanh c5 phie'u, nhi% n van g6p cua chti si 31 - Ti~n chi tra van g6p cho cac chti so hiiu, mua l~i c5 phie'i: 32 - Ti~ n thu tu di vay 33 - Ti~ n tra nq g6c vay 34 - Ti~ n tra nq gac thue tai chinh 35 Lu'u chuy€n ti~n thufrn tu ho:;tt d()ng tai chinh 40 Lu'u chuy€n ti~n thufrn ky Ti~n va tucrng ducrng ti€n dau Ti~ 11 ky t6n c ua i ky Tlw.yi/ t mi11!t bao criu l rii 1' h i 11.h di11h h l> m la 111¢1 h¢ ph(j.11 hh6ng th i t6.ch rai b6ng Vi~t Nam (Tmcmg hQp d6ng ti~n ghi s6 kS toan khac v6i £>6ng Vi ~t Nam); Anh hucmg (nSu c6) vi~c chuySn d6i Bao cao tai chinh ill d6ng ngo?i t~ sang £>6ng Vi~t Nam Cac lo?i tY gia h6i doai ap d\mg kS toan Ghi nh ?n th eo ti gia th1,rc ts t?i thcJi diSm phat sinh, ti gia ap di.mg VND/USD Nguyen t~c xac dj nh lai sui t thi,rc tS (lai sui t hi ~u lµc) dung dS chiSt u dong tiSn Nguyen t~c ghi nh?n cac khoan tiSn va cac khoan tu011g duong tiSn Ti~n va cac khoan tuo·ng duung tiSn baa g6m tiSn m~t t?i quy, tiSn giri ngan hang, cac khoan dfru tu ng~n h?n c6 thai gian dao lw,n kh6ng qua 03 thang, c6 tinh khoan cao, c6 kha nang chuySn d6i d~ dang cac lu9ng tiSn xac ctinh va kb6n g co nh iSu rui ro chuysn d6i tiSn Nguyen t~c kS toan cac khoan dau tu tai chinh a) Chi'.rng kh oan kinh doanh; Cac l o~ i cht'.rng khoan theo quy djnh cua phap lu?t n~m giG' nhim dao h ~n tren 12 thang mua vao, ban dS kiSm Io·i) ITI\lC dich kinh doanh (kS ca chung khoan c6 thoi gian Chfrng khoan kinh doanh bao g6m: - c6 phi&u, trai phi&u niem ySt tren thi tmo·ng chl'.mg khoan; - Cac lo?i ch t'.rn g khoan va cong C\} tai chinh khac Chl'.rn g khoan kin h doanh phai duqc ghi s6 kS toan theo gia g6c, baa g6m: Gia mua cong (+) cac chi phi mua (nSu c6) nlm chi phi moi gi6i, giao djch, cung d p thong tin, thus, I~ phi va phi ngan hang Gia g6c cua chung khoan kinh doanh : du9·c xac d!nh th eo gia tri 11Q'p ly cua cac khoan toan t?i thcYi diSm giao djch phat sinh ThO·i diSm ghi nh?n cac khoan chCrng kh oan kinh doanh la tho·i diSm nha d&u tu c6 quyen sa hG'u, cv thS nhu sau: - Chi'.rng kh oan niem ySt du9·c ghi nh ?n te;li tho·i diSm kh6p l~nh (T+O); - Cht'rng khoa n clma 11 iem ySt OU'Q'C ghi nh?n t?i tho·i diSm chfnh th t'.rc c6 quyen SO' hG'u theo quy d!nh cua phap lu?t Cu6i ni en cl (l kS toan , n€u gi6 tri thi tnrcmg ct1a chCrng khoan kinh doanh bj giam xu6ng th§p hm1 gia g6c, k€ toan du·qc l?p d~r ph ong gii1m gia b) Cac kli oa n d ~ u tll' n ~ m giu· a§n nge:ly aao h;;rn ; Cac khoa n ti Sn gi'.ri ngan hang c6 ky lwn (bao g6m ca cac lo? i tin phi§u, ky ph i€u), trai phi Su c6 phi Su uu dai ben ph at hanh b~ buoc phai mua l(;l i t?i mot thcri ct i€m nh§t ct!nh tuung Jai va cac khoan cha vay n ~ m giO' d€n aao lw n yQ- j 111\I C dich thu lai hang k)1 va cac khoan O~ U ttr 11 ~ 1)1 giu· d ~ n OaO h?11 khac Cac kh oci n d~ll IU' nArn gili' d~n dao h?ll duqc can Clr vao ky h ~lll l(;l i (d tr6 i 12 th ang hay (Lr J2 thang tr6 len h.S t thoi di0 rn b[10 do) ct € trin h bay la tai sii n n g~n h?n ho?c da i h?n J I Ull~ I I Jv CO t G TY CO PHAN DOCIMEXCO THU YET 1INJl BAO CA O TAI CHiNH Cho n!im tiri clt/111! kEt tlulc ngiry 30 tliring 09 nr'im 2017 (Dem vf rfnh brlng VND, ngopi tril' tnrong h9p co ghi chu bdng a6ng tidn khac D6i v6 i cite kh oa n afi u tu· nfim giff a&n dao lwn, n€u chua du·o·c l ~p d1,r phon g phai thu kh6 doi theo quy dinh cua phap lu(lt k€ toan phai clanh gia kha nang thu h6i Tnr6ng hQ'P c6 b~n g cl11.l'ng chfic chfin cho thiiy rn9t phAn ho?c toa n b9 khoan df1u tu· c6 th€ kho ng thu h6i du'Q'c, k& Loan ghi nh ~ n s6 t6n tb§t vao chi pbf tai chfnh ry T?i th o·i diSm l(lp Bao cao tai chfnh, k€ toan phai danh gia l?i tilt ca cac khoan dfiu tu duQ'c phan lo?i la cac khoan ml,lc tiSn t~ c6 g6c ngo?i t~ theo tY gia giao dich thvc t€ cu6i ky: - Ty gia ap d\111g d6i v6i cac khoan tiSn gt'.ri b~ng ngo?i t~ la tY gia mua cua ngan hang nO'i Cong ty ma tai khoan tiSn gli'i; - Ty gia ap d\mg a6i v6i cac khoan ctfiu tu n~m giil' dSn dao h?n khac la tY gia mua cua ngan hang nO'i Cong ty tlmcrng xuyen c6 giao djch c) Cac khoan cho vay; d) DAu tu vao cong ty con; cong ty lien doanh, lien kSt; Cac khoan ofiu tu vao cac cong ty ma d6 Cong ty nim quySn ki€m soat duo·c trinh bay theo phuong phap gia g6c Cac khoan phan ph6i IQ'i nhu?n ma cong ty m~ nMn duQ'c tt! s6 lqi nhu?n liiy kS cua cac cong ty sau cong ty m~ 11~111 quySn ki~m soat ouqc ghi vao kSt qua ho?t d{)ng kinh doanh nam cua cong ty m~ Cac khoan phan ph6i khac OU'Q'C xem nlm phAn thu h6i cua cac khoan dfiu tu va dUQ'C trtr vao gia tri dAu tu Cac khoan ofiu tu· vao cac cong ty lien kSt ma d6 Cong ty c6 anh hu6ng dang k€ OUQ'C trinh bay theo phuO'Ilg phap gia g6c Cac khoan phan ph6i )qi nhu?n ttr s6 lqi nhu?n thdn liiy kS cua cac cong ty lien kSt sau dAu tu duqc phan b6 vao k~t qua ho?t dong kinh doanh nam cua Cong ty Cac khoan phan ph6i khac duqc xem nhu phAn thu h6i cac khoan afiu tll' va OLl'Q'C tnr vao gia tri dAu tu Cac kho an d~u tu tai chfnh t?i thai di€m bao cao, nSu: ~ - Ky phi €u, tfn phiSu kho b?c, tiSn gu·i ngan hang c6 thcri h?n thu h6i ho~c dao h?n khong qua thing kS tu khoan aAu tu d6 duo·c coi la "tu011g duong tiSn"; ' , , - C6 th cl'i h?n thu hoi von du6·i nam ho~c chu k:Y kinh doanh duqc phan lo?i la tai san ngan h?n; - C6 th cri h?n thu h6i v6n tren I nam ho~c hon chu kY kirih doanh duo·c phan lo?i la tai san dai h?n ~ j \ "' D~r ph ong gicim gia a§u tu· OLl'Q'C l?p vao tho·i ai€m cu6i ky la s6 chenh l ~ch giO'a gia g6c cua cac kh oan aAu tu OU'Q'C h?ch toan tren s6 k ~ to{rn 1611 hO'l1 gia tri thj tnrong ho?c gia trj hop ly ci1a chun g ti;ti tho·i c1 i6m l?p dv ph ong D6i v6'i de khoan aJu tu chi'.rng khoan: n€u chi'.rng kh oan da OUQ'C niem y&t th i gia trj thi tnrcrng du·o·c tinh theo gia giao dj ch bin h quan l?i trich liip d~r phong iren SO' Giao djch Chlt'n g khoan Ba 9i (HNX) ho?c gia dong cli'a t?i ng;\y tl'i h l~p d\r ph ong tren 6' Giao dich Chi'.rn g khoan Thanh ph6 H6 Chi Minh (JJOSE); n€u chi'.mg kh oan chua ctuvc ni ~ 1n y~t tren ihj tnr6ng chi'.rng khoan thi gia rri thi trno·ng duo·c xac dinh th eo gia giao di ch binh qu an tren rh i tnrong giao dj ch c[1a cac cong ty d