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TONG CONG TY CO PHAN PHONG PHO PHONG PHU 48 Tang Nhcyn Pnu, U.9 TP.HCM (84) 3896 3533 www.phongphucorp.com a (84) 3896 6088 BAO CAO TAI CHiNH TONG HOP QUY NAM 2017 INN www.phongphucorp.com MAu s6 B01 - DN Ban hanh theo TT s6 200/2014/TT- BTC Ngay 22/12/2014 cua BO Tai Chinh TONG CONG TY CO PHAN PI IONG Pli10 Dja chi: 48 TAng Nhcm Phti, KP 3, P.Tang Mon Phu B, Q9, TP HCM BAO CAO TA1 CHINH TONG HOP NAM 2017 Cho nam tai chlnh kit thuc 31 thong 12 am 2017 BANG CAN DOI KE TOAN Tai 30 thang nom 2017 Doan vi tinh : VND • t i lit ti t TAI SAN MA so A- TAI SAN NGAN HAN I Tien Ira cac khan ttrcrng duong tien Tien Cac khoin twang &rang tien II Diu to tai chinh ngin han Chung khoan kinh doanh D,r phong giam gia chang khoan kinh doanh DAu to nam gill den dao hart III Cie khoan phai thu ngin 1101 Phai thu ngin han dm khach hang Tra tnrac cho nguai ban ngin han Phai thu nei b6 ngin han Phai thu theo tien de KH hap deng xay Ong Phai thu ve cho vay ngin hp Phai thu ngin han khac Dkr phong cac khoan phai thu kho dai Tai san thieu char xCr1jt IV Hang hoi ten kho Hang hoi ten kho Dv ph6ng giam gia hang ten kho V TM san ngin hkin khac Chi phi tra truck ngan han Thue GTGT &sac khAu tit 3.Thue va de khoan phai thu Nha Nu& 4.Giao dich mua ban lai trai phieu Chinh phis Tai san ngan han khac B - TAI SAN DAI HAN I Citc khoin phai thu did httn Phil thu ve cho vay dai han Phai thu dai han khac Dv phong phai thu dai han khO dai II TM san cif) dinh I TSCD him hinh - Nguyen gia - Gici trj hao mon ho7 ki TSCD thue tai chinh - Nguyen giti - Giti tri hao mon !up" lcti 100 110 111 112 120 121 122 123 130 131 132 133 134 135 136 137 139 140 141 149 3 150 151 152 153 154 155 200 210 215 216 219 220 221 222 223 224 225 226 17 10 11 SO dku nam SO call quj, •-, 1.811.120.141.655 29.515.266.107 29.515.266.107 - 1.702.660.813.645 63.529.729.130 63.529.729.130 - 1.186.368.508.923 637.171.931.345 168.041.641.529 145.300.000.000 253.478.704.184 (18.239.825.362) 616.057.227 553.756.021.020 575.484.750.672 (21.728.729.652) 41.480.345.605 3.616.414.117 37.074.897.957 789.033.531 - 1.169.266.795.776 655.815.639.929 144.836.411.850 197.660.905.630 281.888.227.120 (111.462.684.968) 528.296.215 435.239.351.145 457.199.357.448 (21.960.006.303) 34.624.937.594 1.364.108.675 33.045.825.965 215.002.954 - 2.276.862.738.796 441.650.594.735 6.564.000.000 435.086.594.735 2.046.275.491.406 409.726.487.027 6.780.000.000 402.946.487.027 759.369.304.703 723.545.054.427 1.187.418.520.397 (463.873.465.970) 35.824.250.276 47.123.451.880 (11.299.201.604) 831.814.259.532 828.372.603.328 1.359.088.905.849 (530.716.302.521) 3.441.656.204 5.634.308.358 (2.192.652.154) ma so Thuyit minh 3 TSCD vo hinh 227 12 - Nguyen gici 228 - Gici trj hao mon 1u9 14 229 III Bit Ong san dill to 230 13 231 - Nguyen gici - Gici tri hao mon 1u9 14 232 240 IV Tai san d& dang dai han 14 Chi phi san xuat, kinh doanh da dang dai han 241 242 Chi phi xay dung ca ban dang V Diu to tai chinh dai han 250 DAu to vao cong ty • 251 DAu tir vao c6ng ty lien doanh , lien ket 252 DAu to gap von vao don vj khic 253 254 Du ph6ng giam gia dAu to tai chinh dai han DAu to nAm giir den dio hp 255 260 V Tai san dal han khac 261 Chi phi tra trisOc dai han 262 Tii san thue thu nhap hoan lai 263 Thiet bi, vat tu, phi tang thay the dai hart 268 Tai san dii han khac TAI SAN Socuiii qu ' So din nam 158.000.000 (158.000.000) 13.510.943.241 14.476.010.625 (965.067.384) 286.377.773.263 286.377.773.263 680.184.798.634 289.250.739.353 330.336.033.368 117.948.165.199 (57.350.139.286) 23.324.369.391 23.324.369.391 - 158.000.000 (158.000.000) 13.872.843.510 14.476.010.625 (603.167.115) 160.330.109.627 160.330.109.627 698.731.658.408 312.781.059.444 347.322.587.354 117.948.165.199 (79.320.153.589) 4.245.088.131 4.245.088.131 - 270 4.087.982.880.451 3.748.936.305.051 300 2.777.863.417.211 2.433.401.387.975 310 I Ng ngin han 311 Phil tra nguai bin ngin han 312 Ngtroi mua tra den truck ngin han 313 Thue va cic khoan phii n6p Nha Nuac Phai tra cho nguai lao &Ong 314 315 Chi phi phii tra ngin han 316 Phil tra n6i b6 ngAn han 317 Phai tra tien d6 KH caa hap dOng xay dung 318 Doanh thu chua thuc hi6n ngin han 319 Phai tra ngin han khic 10 Vay vi rici thue tai chinh ngin han 320 321 11 Du phong phai tra ngin han 322 12 Quy khen thuang, phac 191 13 Quy binh On gii 323 14 Giao djch mua ban lai till phieu Chinh phil 324 II Nq did han 330 336 Doanh thu chua thuc hi6n dai han 337 Phai tra dai han khac 338 Vay va Kir thue tai chinh dii han 400 D- VON CIIU SO IRTU 410 I V(In chi so him V6n dau to dm chi se hiru 411 - C6 phieu ph6 thong c6 quyen bieu guy& 411a 411b - Co phieu uu dai 1.468.969.790.300 360.250.313.617 28.558.125.146 8.044.155.567 35.111.709.769 6.085.955.225 263.142.000 40.362.947.799 980.708.950.859 1.205.789.350.500 369.035.042.680 30.611.810.843 8.617.801.633 83.917.942.259 1.613.888.665 23.890.421.778 685.921.831.324 2.180.611.318 1.227.612.037.475 14.208.579.002 6.826.000.000 1.206.577.458.473 1.315.534.917.076 1.315.534.917.076 733.505.810.000 - TONG CQNG TAI SAN C - NQ PHAI TRA 15 16 17 18 19 20 21 20 21 22 9.584.490.318 1.308.893.626.911 27.627.792.505 25.326.000.000 1.255.939.834.406 1.310.119.463.240 1.310.119.463.240 733.505.810.000 - TAI SAN I Ma s Thuyet mi n h o 412 Thang dtr von c6 phan 413 Quyen chon chuydn doi trai phidu 414 Von khac caa chu sa hau CO phial quy 415 416 Chenh Idch danh gia tai tai san 417 Chenh Idch tY gia hdi dodi 418 Quy du to Oat trien 419 Quy he trg sap xdp doanh nghidp 420 10 Quy khac tilt* von chti so niru 421 11 Lgi nhuan sau thud chtra phan phi - LNST elm phan phi liiy kd an cu6i ky t 42Ia 421b - LNST clura phan phi kY 422 12.Nguon von dau ttr xay Ong co ban 440 TONG CONG NGUON VON SO dau nam SO cuoi quy 32.368.276.001 312.634.705.568 231.610.671.671 78.717.223.707 152.893.447.964 4.087.982.880.451 32.368.276.001 293.991.397.568 255.669.433.507 22.628.084.761 233.041.348.746 3.748.936.305.051 Thanh Old HO Chi Minh, 15 thang 10 nam 2017 NGVOI LAP BIEU Le Thi Tti Anh KE TOAN TRISONG KT.TONG GIAM DOC TONG GIAM DOC DOng Thanh Phtrerc Thi Thu !Wu A B02- DN Ban hanh theo TT st, 200/2014/T7- BTC Ngay 22/12/2014 caa B6 Tai Chfnh TONG CONG TV CO PHAN PIIONG PHD Dia chl: 48 Tang Nhan Phu KP 3, P.Tang Nhon Phu B, Q9, TP HCM BAO CAO TAI CHINH TONG HOP QUi' NAM 2017 Cho nam tai chinh kilt thtic 31 'hang 12 nam 2017 BAO CAO !al' QUA MOAT DOG KINII DOANII Quf nam 2017 Quy CIII TIED MS I- Doanh thu ban hang via cung cap dich vy 01 - CAC khoan giant trir 02 Doanh thu thuAn ye ban hang 116a N A cung 64) djch vy (I0 01-03) Gia v6n hang ban 5.141 nhuin Op vt ban hang hda va cung clip dich vy (20-10-11) TM VI.1 Lay k6 d6n quY bao cao NAm NAm trinfo'c NAm 780.667.527.392 - 765.972.417.622 Nam tridec 2.068.599.243.279 2.155.811.413.153 50.456.775 - 10 V1.2 780.667.527.392 765.972.417.622 2.068.599.243.279 2.155.760.956.378 II vi 736.105.273.983 675.290.126.522 1.903.291.627.189 1.878.198.956.964 44.562.253.409 90.682.291.100 165.307.616.090 277.561.999.414 20 Doanh thu hoot ding till chink 21 VI4 83.655.180.691 36.183.027.566 191.209.361.344 84.846.755.250 Chi phi di chinh 22 VI s 14.431.069.755 18.664.623.274 62.248.453.367 62.017.412.693 19.167.753.941 18.044.166.389 57.165.078.622 37.645.406.911 Trong cid: chi phi lai vay 23 Chi phl ban hang 25 V16 21.566.047.119 20.976.784.111 56.299.244.907 60.849.188.029 Chi phi quan IS, doanh nghiSp 26 VI 20.199.330.594 29.447.144.172 69.408.877.533 75.405.308.027 10 141 nItuAn thutin tv hoot ding kinh doanh j30 — 20 + (21-22) - (24+25)1 30 - - - 72.020.986.632 57.776.767.109 168.560.401.627 164.136.845.915 I I Thu nhap khac 31 VI S 20.205.984 294.427.052 2.944.077.224 4.216.911.224 12 Chi phi khac 32 \'1 v 400.262.678 7.543.069.389 18.312.364.220 7.583.685.447 13 LyinhuAn khac (40 • 31- 32) 40 (380.056.694) (7.248.642.337) (15.368.286.996) (3.366.774.223) 14 TOng 10 nhuAn trulk thud (5030+40) 50 71.640.929.938 50.528.124.772 153.192.114.631 15 Chi phi thu thu nh6p hien ban!) 51 16 Chi phi thud thu nh6p hoitnlai 60 18 1.51 co ban tren co phitu 70 - 52 17 141 thu8n sau thus (60-50-51) 31 160.770.071.692 71.640.929.938 50.528.124.772 153.192.114.631 160.770.071.692 Thanh Olt) H8 Chi Minh, 15 thing 10 nam 2017 "T TONG GIAM DOC NGLrol LAP BIEU Le Thi Ta Anh Kt TOAN Ding Thanh Phutm NG GIAM DOC Qui Thi Thu MAu s6 B03-DN Ban hanh theo TT s6 200/2014/TT - BTC Ngay 22/12/2014 ctia BO Tai Chinh TONG CONG TY CO PHAN PHONG PHIJ Dia chi: Phuang Tang Nhan PhO B, Quan 9, TP.HCM BAO CAO TAI CHINH TONG HOP QUY NAM 2017 Cho :tam tai chinh ket tittle 31 thang 12 nam 2017 BAO CAO LUU CHUAN TIEN TE (Theo phirang phi') troy tiep) Quf nam 2017 STT CHI TIEU I Lau chuyin lien It, host Ong kinh doanh I Tien thu ban hang, cung cap dich vu va 00 doanh thu khac 11 I Tian chi tra cho nguai cung cap hang h6a va djch NI Tian chi tra cho ngtrbi lao Ong Tian lai vay da tra ThuA thu nhap doanh nghiep CM nap Ala 4) Thuy et mink Q3/2016 Q312017 661.744.793.775 (754.808.644.446) (56.358.810.836) (8.875.493.671) 01 02 03 04 05 Dan vj tinh: VND Lup ke tir dilu Rim den cu6i quy NAM n;I Nam trirem 2.030.424.416.711 2.167.410.269.993 646.897.297.226 (644.137.484.596) (2.055.563.142.604) (1.887.060.129.003) (188.505.300.413) (168.196.939.349) (43.460.766.607) (45.855.431.678) (65.162.991.462) (9.186.665.036) 50.770.606.469 68.386.269.867 11.772.989.388 (9.172.586.500) (51.666.459.661) (76.846.731.525) Tian thu khac tir host eking kinh doanh Tien chi khac cho hoot ang kinh doanh 06 07 40.996.280.333 (19.317.821.704) Luu chuydn tan daub tir hoot (Virg kinh donnh 20 (136.619.696.549) (47.287.216.125) (260.395.311.176) 38.529.748.521 21 (54.355.864.380) (64.540.616.910) 3.784.392.000 (245.701.322.903) 863.440.000 (5.000.000.000) 17.967.803.084 (109.471.668.327) 7.568 784 000 - (26.159.548.200) (72.876.132.500) Lau chuyen tien tir host ding dAu tir Tien chi de mua &am, xay dung tai san co djnh va cac tai san dai han khac Tian thu to ly, nhucing ban tai san co dinh va cac tai san dai hon khac Tian chi cho vay, mua cac c8ng cu nq ciia don vi khac Tien thu hOi cho vay, ban loi cac ding cu no cult dan vj khac 22 - 23 24 6.359.803.084 (72.876.132.500) 13.293.000.000 Tien chi dau tu, Op An vao don vi khac 25 (18.430.122.551) Tian thu hOi dau tu, Op An vao dun vj Mak 26 34.700.000.000 89.209.640.000 34.700.000.000 145.209.640.000 Tien thu tai cho vay, c6 tiro va lai nhuan ducrc chia 27 78.135.777.077 37.480.217.963 249.453.602.076 247.021.282.653 30 46.409.593.230 (6.942.499.447) 26.123.974.057 130.744.905.826 2.121.573.592.462 2.078.454.918.797 Luu chuyin tidn than: tir hoot &Ong dju fir III Lim chuyen lien tir host ding tai chinh I Tien thu tir phat hanh co phieu, nhan von g6p ctia chit sa hau Tien chi tra g6p An cho cac ch0 sa hau, mua loi co phieu ctia doanh nghiep da phat hanh - 31 32 Tian thu tir di vay 33 769.187.011.727 Tien chi tra nq gOc vay 34 (614.763.460.315) Tien chi tra nq gik thus till chinh 35 Co tirc, loi nhuan da tra cho chit sa h0u 36 (49.411.139.863) - 664.372.105.060 (570.561.126.321) (1.782.847.047.109) (2.258.119.198.565) - - (4.831.737.954) (138.647.938.213) (99.889.798.539) Luu chuyin tidn than: tir hoot d(mg tni chinh 40 105.012.411.549 88.979.240.785 200.078.607.140 (279.554.078.307) Lau chuyen lien thuAn ky 50 14.802.308.230 (34.192.729.979) (10.279.423.960) Tien vi twang throng lien dAu ky 60 14.534.690.921 34.749.525.213 48.506.900.987 63.529.729.130 93.849.745 916 Anh huong dra thay el& ty gia hOi doai quy al ngos 61 178.266.956 83.425.068 178.266.956 Tien va Won throng lien cuAi ky 70 29.515.266.107 83.339.851.268 29.515.266.107 V.1 V.1 (230 470 688) 83.339.851.268 Thanh phei Ho Chi Minh, dicing 10 nam 2017 NG GIAM DOC NGIrt11 L4P BItU Kt TOAN TRIre.ING GIAM DOC UI Le Thj TA Anh Ding Thanh Phuirc /ui Thj Thu TANG CONG TY CO PHAN PHONG PHO Dja chi: 48 Tang Nhan Phu, khu ph6 3, phu6ng Tang Nhan Phil B quan 9, TP HO Chi Minh BAO CAO TA1CHiNH TONG HOP QUi' NAM 2017 Cho nam tai chinh ket thtic 31 thing 12 nam 2017 BAN THUYET MINH BAO CAO TAI CHiNH TONG HQP QU'i7 3/2017 I DAC DIEM II03T HONG Minh thtirc tau von Ten Cling ty ce phAn Phong Ph6 (sau day goi tat li "Tang CEng ty") la cong ty co phan Linh vorc kinh doanh Tong Cong ty kinh doanh nhieu Iinh vuc khic Nganh nght kinh doanh Sin xuAt, mua bin sqi, vai, khan, chi may, chi Hoot Ong kinh doanh chinh cim TOng Cong ty thou, san pham may mac vi thai trang (tar tay, nhuOm, he in tren san phAm dot, may dan, gia cong hang a qua sir dung); Mua ban may m6c thief bj, vat ttr, phu tong, phu lieu nginh dirt — nhuOm — may; Buon ban bong, xa, sqi del, hang may mac; Chu 14 san xult, kinh doanh thong thuirng Chu kji san xuAt kinh doanh thong thuang ctia Tong Cong ty khong qua 12 thing II NAM TAI CHINH, DON VI TIEN TE DVNG TRONG KE TOAN Nam tai chink Nam tai chinh cua Ttmg Cong ty bat dAu fir 01 thing 01 vi ket th6c vio ngiy 31 thing 12 hang nam Dan vi tin to sir dyng ice Wan Dan vj tien tir sir dung ke toan la Deng Vie't Nam (VND) phan lam cic nghiep vu cluvc thuc hien bang dan vj flan to VND III CHUAN MIX VA CITE DO KE TOAN AP DVNG Che da he town ap dyng Ngiy 22 thing 12 nam 2014, B6 Tai chinh da ban hanh Thong to s6 200/2014/TT-BTC htrang clan Che de ke toin doanh nghie'p thay the Quyet djnh s6 15/2006/QD-BTC 20 thing nam 2006 dm BO twang 136 Tai chinh vi Th6ng ttr s6 244/209/TT-BTC 31 thing 12 nam 2009 cua B6 Tai chinh T6ng C6ng ty dp dung cac chuAn muc ke toin, Th6ng ttr va cac th6ng to khic twang can thuc hien chufin mqc ke toan cua B6 Tii chinh viec lap vi trinh bay No cao tai chinh tong hqp Tuyen IA ye yik'c tuan thg chain tricrc ke Wan va the dO ke toan Ban Tong Giant doc dam bao da wan thu you cau cua cac chart muc ke toin, Che de ke toan doanh nghiep Viet Nam duqc ban hanh theo Thong to s6 200/2014/TT-BTC 22 than 12 nam thuc hien chuAn muc tan dm BO Tii chinh viec 2014 ding nhtr cac thong to huong Bao cao tai chinh tong hqp lap vi trinh IV CAC ClliNII SACII KE TOAN AP DVNG Ca soi• lap Bio cio tai chinh Bao cao tai chinh ducic lap tren ca sa ke toan don tich (trir cac thong tin lien quan den cac lueng tien) Ban ihuyifi mink la mar ba phan hqp Mani: va phai dupr dQc cling vai Ado taro tar chinh G TONG CONG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu 06 3, phuang Tang Nhan Phu B, quan 9, TP HO Chi Minh BAO CAO TAI CFBNI-1 TONG HOP QU‘k NAM 2017 Cho nam tai chinh ket th6c 31 [hang 12 nam 2017 Ban thuyet minh Bio can tai chinh tong hqp (tiep theo) Cac don vj true thu8c hinh b6 may ice toan rieng, hach toan phy thu8c Bao cao tai chinh tong hgpcua toan Tong Cong ty dugc lap tren co sa tong hqp Bao cao tai chinh cua cac dan vj true thu8c Doanh thu va so du girra cac don vj tryc thu8c dugc loaf ter lap Bao cao tai chinh tong hap Tito Nil cac khoin twang throng tin Tien bao g6m tien mat va tien gin ngan hang khong ky han Cac khoan Wang duang tien la cac khoan dau to ngan han co then han thu h6i khong qua 03 thang ke tir dau tu, co kha nang ro viec chuyen doi chuyen d8i de.dang mOt lugng tien xac djnh va khong co tien tai thtri diem bao cao Cac khoan dau to tai chinh Ghi nhan ban clau Cac khoan dau tu vao ding ty va cong ty lien ket, dau tu dai han khac dugc ghi nhan ban dau theo gia g6c,bao glint gia mua hoac khoan gap von Ong cac chi phi lien quan true tiep den viec dau tu Co tirc va lgi nhuan cna cac ky truck khoan dau tu dugc mua dugc hach town giam gia trj cua chinh khoan dau to d6 Co tire va lgi nhuan cCia cac ky sau khoan dau to dugc mua dugc ghi nhan doanh thu Co tae dugc nhan bang co phieu chi dugc theo doi so lugng co phieu tang them, kitting ghi nhan gia trj c8 phieu nhan dugc Tang, giam so du phong ton that dau to van dun vi khac citscrc ghi nhan van chi phi tai chinh Cfic khoan phai thu Cac khoanng phai thu dugc trinh bay theo gia trj ghi s6 trir di cac khoan dg phang phai thu kh6 doh Du phong phai thu kho doi dugc lap cho tirng khoan.ng phai thu kh6 doi can dr vao tu6i nq qua hoac dy kien mac ton that c6 the xay ra, cu the nhu sau: han cac khoan • DOi vai ng phai thu qua han toan: 30% gia trj dOi vai khoan ng phai thu qua han tir tren 06 thang den dual 01 nam 50% gia trj dOi vai khoan ng phai thu qua han tir 01 nam den dutri 02 nam 70% gia trj dOi vai khoan ng phai thu qua han tir 02 nam den dutri 03 a.m - 100% gia trj doi vai khoan ng phai thu qua han tir 03 nam tit( len can cir vac) du • DOi vai na,phai,thu china qua han toan nhung kho co kha nang thu kien mac ton that de lap dy phong Tang, giam s6 du du phong ng phai thu kho doi can phai trich lap dugc ghi nhan vao chi phi quail ly doanh nghiep Hang ton kho Hang tOn kho dugc ghi nhan theo gia thap han giCia gia gOc va gia trj thuan co the thyc hien dirge Gia gOc oh hang ton kho dugc tinh theo phtrang phap binh quan gia quyen va dugc hach toan theo phtrang phap ke khai thutrng xuyen Gid trj thuan c6 the thyc hien dupe la gia ban Li& tinh oh hang tOn kho ky san xuat, kinh doanh binh thutmg trir chi phi Lac tinh de hoan va chi phi titre tinh can thiet cho viec tieu thy chfing Dtrphang giam gia hang tOn kho dugc lap cho timg mat hang ton kho c6 gia gOc lern han gia trj thuan co the thgc hien dugc Tang, giam so du dy phong giam gid hang tOn kho can phai trich lap dugc ghi nhan vao gia von hang ban Ban thuydt minh !Wry lo m (it by phOn hop va phai chivy doc chrtg v61 Boo cao tai chinh TING CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu ph6 3, phu6ng Tang Nhan Phu B, quan 9, TP HO Chi Minh BAO CAO TAI CHiNH TONG HQP QUi' NAM 2017 Cho nam tai chinh ket thuc 31 thing 12 nam 2017 theo) Ban thuy4t minh Bin cao tai chinh tong htrp Chi phi tra trulk Chi phi tra truck bao gem cac chi phi thrc to cid phat sinh nhung co lien quan d6n lc& qua hoat Ong san xuat kinh doanh cua nhieu kj, ke toan TM san co dinh hum hinh Tai san ce djnh him hinh &roc the hien theo nguyen gia trir hao mon lay ke Nguyen gia tai san c6 djnh ha-u hinh bao gOm toan bO cac chi phi ma Tong Cong ty phai bo de co &roc tai san co djnh tinh den th6i diem dtra tai san vao twig thai san sang sir dung Cac chi phi phat sinh sau ghi nhan ban dau chi &roc ghi tang nguyen gia tai san co dinh neu cac chi phi chic chart lam tang lqi ich kinh to twang lai sir dung tai san dO Cac chi phi Oat sinh khong them man dieu kien tren cluoc ghi nhan IA chi phi san xuat, kinh doanh kjr Khi tai san c6 Binh hiru hinh doqc ban hay ly, nguyen gia va gia trj hao mon lay kedtroc xoa so va lai, 16 Oat sinh ly &roc ghi nhan vao thu nhap hay chi phi nam Tai san co djnh hau hinh &roc khiu hao theo phtrang phap &rang thing doa tren thai gian huu dung trac tinh SO namkhau hao cua cac loci tai san co djnh huu hinh nhtr sau: So nam Loai tai san co dinh 05 — 40 NhA cira, vat kien trite 08 — 15 May moc va thiet bi 06 — 12 Phtrang tien van tai, truyen din 03 — 05 Thiet bj, dung cu quan ly TM san co djnh thue tai chinh Thue tai san &roc phan loci la thue tai chinh neu phin lan rui ro va loi ich gin lien vai quyen sec hal tai san thu9c ve ngtriM di thue Tai san c6 djnh thue tai chinh doge the hien theo nguyen gia trtr hao mon lay ke Nguyen gia tai san co dinh thue tai chinh IA gia thap han girra gia trj hqp Ijisctla tai san thue tai thai diem khai du dm hop deng thue va gia tri hien tai caa khoan toan lien thue tOi thieu Tai san co djnh thue tai chinh &roc khiu hao theo phoong phap dtrong thing dtra tren thoi gian hilu dung trac tinh So nam khau hao cua may mac thiet bj thue tai chinh tir 06 nam den 10 nam Bat dOng sin dau to 13dt dOng san dau to sir dung de cho thue &roc khau hao theo sphuang ,phap dtr6ng thing dva ten co s6 tang la bat Ong san dau to 30 thai gian him dung trac tinh So nam khau hao nam 10 TM san cif) djnh vo hinh Tai san c6 djnh vo hinh &roc the hien theo nguyen gid trix hao mon Itly ke Nguyen gid tai san co djnh vo hinh bao gem toan b9 cac chi phi ma TOng C6ng ty phai 136 de có dtrqc tai san có djnh tinh den than diem clua tai san vao trang thai sari sang sir dung Khi tai san ce djnh vo hinh doge ban hay ly, nguyen gia va gia trj hao mon lay Ice duce xOa so va lai, lo phat sinh 1j, dtroc ghi nhan vac, thu nhap hay chi phi nam Tai san c6 djnh vo hinh cua Tong Cong ty chi co chtrang trinh phin mem 11 Chi phi 'Lay thing ca bin clang Chi phi xay dung co ban da dang phan anh cac chi phi lien quan trvc tiep (bao gem ca chi phi lai vay co lien quan ph6 hop vii chinh sack ke toan caa Icing Cong ty) den cac tai san dang qua trinh xay (long, may moc thiet bj dang lap datde phuc vu cho muc dich san xuat, cho thue va quan tai san co djnh dang thoc hien Cac tai san 15/ cung nhu chi phi lien quan den viec sCra dtrqc ghi nhan theo gid goc va khong &roc tinh khau hao Ban thuyit minh la mot 60 ph(in hgp va phdi chive dgc cnng vii Bao coo fig chinh ? Y TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phir, khu phii 3, phuong Tang Nhcrn Phu B, qu'On 9, TP HO Chi Minh BAO CAO TAI CHiNH TONG HOP QUY NAM 2017 Cho nam tai chinh ket thac 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh tong hgp (tiep theo) 12 Cac khoan my phai tra va chi phi phai tra Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho s6 tien phai tra tuang lai lien quan den hang h6a va djch vu da nhan dugc.Chi phi phai tra dugc ghi nhan dira tren cac uac tinh hqp ly ve so tien phai tra Cac khoan nq phai tra va chi phi phai tra dugc phan loai ngan han va dai han tren Bang can d6i ke toan tong hgpcan cir theo kY han lai tai ket thdc nam tai chinh 13 Wit cher so hcru Von Op via dui so' ht-ru V6n g6p cua chu sa hitu dugc ghi nhan theo s6 von thirc to dd gop cua cac c6' (tong Thfing du von co phan Thang du von c6 phAn dugc ghi nhan theo se chenh Lech giita gia phat hanh va menh gia c6 phieu Oat hanh tan daft hoac phat hanh bo sung, chenh tech giira gia tai plat hanh va gia trj s6 sach dm co phieu quy va cau phAn ven.caa trai phieu chuyen doi dao han Chi phi tn,rc tiep lien quan den viec phat hanh bo sung c6 phieu va tai phat hanh co phieu quy dugc ghi giam thang du von ce phan 14 Phan phifd Iqi nhuftn Lqi nhu'an sau thue thu nhap doanh nghiep dugc phan ph6i cho cac c6 dong sau da trich lap cac guy theo Dieu le dm Timg Cong ty cung nhu cac quy djnh cua phap luat va da dugc Dai 11.0i d6ng co dongphe duyet 15 Ghi nh4n doanh thu va thu nhijp Doanh thu bdn hang hod, pham Doanh thu ban hang h6a, pi-Jam dugc ghi nhan ang th6i th6a man cac dieu kien sau: • Tong Cong ty dd chuyen giao phan Ian rui ro va lgi ich gan lien vai quyen s6 hau hang h6a, san pham cho ngual mua Ding Cong ty killing can nam gift quyen quan han* h6a, san pham nhu nguari so hau hang • hea, san pham hoac quyen kiem soat hang h6a, san pham • Doanh thu dugc xac djnh tucrng doi chac chin • TOng Cling ty da hoac se thu dugc lqi ich kinh to tir giao djch ban hang • Xac djnh dugc chi phi lien quan den giao dich ban hang Doanh thu cung cap djch try Doanh thu cung cap dich va dugc ghi nhan dong th6i th6a man cac dieu kien sau: • Doanh thu dugc xac djnh um:mg d6i chac than Khi hqp (king quy djnh ngugi mua dugc quyen tra lai djch vy da mua theo nhang dieu kien cy the, doanh thu chi dugc ghi nhan nhitng dieu kien cu the khong ten tai va ngtri/i mua khong dugc quyen tra lai djch va da cung cap • Tting Cong ty da hoac se thu dugc lgi ich kinh to tir giao dich cung cap djch vy • Xac djnh dugc phAn cong viec da hoan vao th6i diem bao cao • Xac djnh dugc chi phi phat sinh cho giao djch va chi phi de hoan giao dich cung cap djch vu Truing hqp djch vu dugc thirc hien nhieu ky thi doanh thu dugc ghi nhan ky dugc can cv vao ket qua phan cong viec da hoan vao ket thue nam tai chinh Ban thuyit minh lei ma: ba phan hqp va phai &for dac cangv6i Beio cao tai chinh TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, kilo pile 3, phu&ng Tang Nhan Phu B, (plan 9, TP 116 Chi Minh BAO CAO TAI CHiNH TONG HOP QU'' NAM 2017 Cho nam tai chinh ket thac 31 thing 12 nam 2017 Ban thuyet minh Bao clo tai chinh tang hop (tiep theo) Doanh thu ban bat d'emg san Doanh thu ban bat d6ng san ma Tang Cling tyla chi) dau to dugc ghi nhin them man clang thtri tat ca cac dieu kin sau: • Bat d6ng san da hoan toan b6 va ban piao cho ngueri mua, Tong C8ng ty da chuyen giao ro va lqi ich gan lien yell quyen so hitu bat Ong san cho ngutri mua • Tang Cong ty khong nim gicr quyen quail ljt bat d6ng san nhu ngutri se; hitu bat d'Ong san hoac quyen kiem sok bat d6ng san • Doanh thu dugc xac dinh ttrcmg dOi chic chin • Tang C6ng ty da thu duck hoac se thu duck lgi ich kinh to tir giao djch ban bat Ong san • Xac dinh dirge chi phi lien quan den giao djch ban bat d6ng san TMn lai Tien lai dugc ghi nhan tren ca sir th6i gian va lai suit thirc to tong Co time va nhutin duvc chia Co ttic va lgi nhuan dugc chia duck ghi nhan Tang Cong tydugc quyen nhan c6 ttk hoac Igi nhuan vi6c Op van CO ttic dugc nhan bang co phieu chi dugc theo doi so lugng c8 phieu tang them, khong ghi nhan gia trj co phieu nhan dugc 16 Cfic khoin giant trir doanh thu Cac khoan giam tar doanh thu bao gam giam gia hang ban va hang ban bi tra lai phat sinh ding kjr tieu thu san pham, hang hoa, djch vu dugc dieu chinh giam doanh thu cOa ky phat sinh 17 Chi phi di vay Chi phi di vay bao emu Iii tien vay va cac chi phi khac Oat sinh lien quan truc tiep den cac khoan vay 18 Clic khan chi phi Chi phi la nhOng khoan lam giam lgi ich kinh to duck ghi nhan tai th6i diem giao djch Oat sinh ho4c cb nang Wang clai chic chin se phat sinh twang lai khong phan bit da chi tien hay chua Cac khoan chi phi va khoan doanh thu no tao phai dugc ghi nhan,dOng thai theo nguyen tic phO hqp Trong trutmg hqp nguyen tic phi) hqp xung d6t vii nguyen tic than trog, chi phi dugc ghi nhan can c0 vao ban chat va quy dinh cac chuan muc ke toan de dam bao phan anh giao djch mot each trung thirc, hqp 151 19 Thud thu nh4p doanh nghl'Op Chi phi thus thu nhap doanh nghi6p bao gam thus thu nhijp hiirn hanh va thus thu Whip [loan 14i Ban thuyit minh la m(51 bd phdn hqp thimh va phai dupe dGc cling veri lido ado rdi chinh 10 TING CoNG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phO 3, phuong Tang Nhan Phu B, qu4n 9, TP HO Chi Minh BAO CAO TAI CHNH TONG HOP QU)? NAM 2017 Cho nam tai chinh ket that 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh tang hqp (tiep theo) V THONG TIN BO SUNG CHO CAC KIIOAN KE TOAN TONG IlciP Tien va cfic khoin twang &rang tien So cuoi quy 1.744.388.073 27.770.878.034 29.515.266.107 Tien mot Tien girl ngan hang khong kj, hen COng TRINII BAY THONG BANG CAN DOI SO dau nam 1.152.861.068 62.376.868.062 63.529.729.130 Cac khofin dau ttr tai chinh Cac khoan dau ttr tai chinh caa Tons C6ng ty bao g6m du ttr gap von vao don vi khac Th6ng tin ve cac khoan d'au ttr tai chinh caa Tong Cong ty ntur sau: Gia g6c Dau tic vivo ty Ong ty co phAn det Deng Nam Ong ty c6 phAn det may Nha Trang Cong ty co phAn thuong mai WI san xuat Phu Tit Ong ty TNHH Linen Supply Services Cong ty co phan det may Quang Phu Dau ttr veto cong ty lien doanh, lien kat COng ty TNHH Coats Phong Phu COng ty co phAn dau tu phat trien Phong Phu Cong ty co phAn tu phat trien nha va thj SA1 GM Cong ty co phAn may DA Lat COng ty TNHH xay di.rng Phong Duc Cong ty co phAn xOc Wen thircrng mai va dilu to Phong Phu Cong ty c6 phan Oat trien nha Phong Phu Daewon Thu Dirc Cong ty c6 phAn dau tu Oat trien Phong Ph0 Lang Co Cong ty c6 ph'an may Gia Phac C6ng ty c6 phan dau tu Phong Van Dau tie gdp van veto dun vj khdc Cong ty c6 phAn nguyen phu lieu (let may Binh An Cong ty c6 pilaf) det may Lien Phucmg Cong ty co phAn tu phat trien Gia Djnh Cong ty co phAn det may Gia Djnh Phong Phu Cong ty c6 phan Len Viet Nam Ban thuye{t minh la mat SO cuoi quy Dkr phong 289.250.739.353 42.872.026.710 121.530.712.643 (19.098.000.000) s6 dau nam Gig g6c Dv pheng 312.781.059.444 (40.060.782.459) 42.872.026.710 121.530.712.643 23.530.320.091 (23.530.320.091) 19.098.000.000 105.750.000.000 (19.098.000.000) 19.098.000.000 105.750.000.000 (16.530.462.368) 330.336.033.368 85.253.638.578 (29.378.023.177) 347.322.587.354 85.253.638.578 (35.349.293.272) 50.632.741.945 50.632.741.945 10.000.000.000 6.769.616.000 10.000.000.000 6.769.616.000 12.171.270.094 6.800.516.237 (971.270.095) 6.615.800.129 144.586.200.608 (25.655.700.608) 144.586.200.608 (25.655.700.608) 7.299.200.000 (873.202.569) 7.299.200.000 5.000.000.000 (873.202.569) (5.000.000.000) 18.994.120.000 117.948.165.199 (2.849.120.000) (8.874.116.109) 18.994.120.000 117.948.165.199 (2.849.120.000) (3.910.077.858) 13.027.052.451 13.027.052.451 32.288.540.334 32.288.540.334 12.533.634.095 12.533.634.095 5.852.355.319 1.337.103.882 (5.072.915.465) bo phan hap thank va phai chnx dQc cling vai Bko cao tai chinh 5.852.355.319 1.337.103.882 (412.689.373) 11 TONG CoNG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu pile 3, phueng Tang Nhon Phu B, quan 9, TP HO Chf Minh NAM 2017 BAO CAO TAI CHINH TONG KIP Cho nam tai chinh ket thee 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh tong hap (tii'p theo) SO dau nam Du pheng Gia Rik SO cuOi q Gift g6c Cong ty TNHH san xuat kinh doanh nguyen lieu det may VN Cong ty c6 phan Sai Gen Rach Gia ang ty c6 phan thuong mai dich vp Thu.n Phu ang ty c6 phan Hung Phil Cong ty c6 phan phat trien thj det may Nam Djnh Cong ty c6 phan Phtrec Lec Cling ty c6 phan qu6c to Phong Phu gong Du pheng 11.282.879.453 2.984.184.383 (1.724.881.609) (707.891.473) 11.282.879.453 2.984.184.383 (1.724.881.609) (340.239.134) 12.018.427.562 1.813.677.770 (1.368.427.562) 12.018.427.562 1.813.677.770 (1.368.427.562) 7.500.000.000 3.216.754.481 (63 840.180) 7.500.000.000 3.216.754.481 14.093.555.469 737.534.937.920 (57.350.139.286) 14.093.555.469 778.051.811.997 (79.320.153.589) Dtr phong cho ccic khocin to gop von vac) don vi khcic Tinh hinh bien dOng dv phong cho cac khoan dAu ttr gOp von vao dam vi khac nhtr sau: Nam SO dAu nam Hoan nhap dkr phong nam Trich b6 sung SO cuOi nam/kji 79.320.153.589 (29.565.430.365) 7.595.416.062 57.350.139.286 Phai thu ngin ban ciia khach cdc ben lien quan C8ng ty c6 phAn thtrang mai va san xuAt Phu Tra Cong ty c6 phAn dot may Nha Trang Cong ty c6 phAn phat triOn nha Phong Phu Daewon ThO Day Cong ty c6 phan dau ttr ph& triOn Phong Phu C8ng ty c6 phAn dOt may DEng Nam Cong ty TNHH Coast Phong Phu Cong ty c6 phAn xi4c tien thtrang mai Phong Phu Cong ty co phan DOt may Quang Phu Cong ty TNHH Linen Supply Services Cong ty co phan may Gia Phac Ph& thu ctic khdch hang khdc C6ng ty TNHH thtrang mai Nhat Khang Cac khach hang khac Pluii thu ging S6 cutoi qu5, SO du flan) 279.728.446.320 372.279.265.307 45.984.313.851 71.239.135.962 66.185.453.220 68.281.779.056 1.666.832.280 82.713.928.577 13.850.263.341 44.758.570.071 2.271.619.775 357.443.485.025 357.443.485.025 637.171.931.345 Ban thuyit minh la mai ba &in hap va phai dupe d9c cling vai &Jo coo tai chinh 67.867.351.724 38.981.604.810 217.250.875 83.849.547.695 10.266.070.298 48.092.908.649 3.001.411.260 2.779.670.183 283.536.374.622 77.737.998.287 205.798.376.335 655.815.639.929 12 TONG CONG TY CO PHAN PHONG PHI) khu ph6 3, phistmg Tang Nhcm Phu B, (pan 9, TP H6 Chi Minh Dia chi: 48 Tang Nhon BAG CAO TAI C1-11NH TONG HOP QUi7 NAM 2017 Cho nam tai chinh ket thtic 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh tang hqp (tiep theo) Tra truirc cho nguiri ban ngin bon Tra Ira& cho cdc ben lien quan CC:mg ty TNHH xay d,rng Phong Dirc Cling ty c8 phAn du to phat trien Phong Phil Tra trwdc cho ngirdi ban khdc C8ng ty D'et Ha Nam Cdc nha cung cap khdc COng Phai thu ve cho vay ngan hpn/clai htm Sa Ph& thu ve cho vay ngan hyn Cho cdc ben lien quan vay C8ng ty co 'lan dAu to phat triOn Phong Phil C8ng ty c8 phan ph& triOn nha Phong Phil Deawon Thu Dt'rc Cong ty di phan dst Ding Nam Cong ty co phAn thucmg mai va san xuat Phu Tra Cho cdc to chfrc khdc vay Cting Sb SO du nam 90.608.914.736 2.608.914.736 88.000.000.000 77.432.726.793 23.000.000.000 54.432.726.793 168.041.641.529 90.608.914.736 2.608.914.736 88.000.000.000 54.227.497.114 54.227.497.114 144.836.411.850 SO cuOi quY SO dau nam 145.300.000.000 67.800.000.000 191.160.905.630 68.300.000.000 2.500.000.000 75.000.000.000 145.300.000.000 2.500.000.000 75.000.000.000 45360.905.630 6.500.000.000 197.660.905.630 SO cuoi quy SO dau nam 6.564.000.000 4.800.000.000 1.764.000.000 6.564.000.000 6.780.000.000 4.800.000.000 1.980.000.000 6.780.000.000 Ph& thu cho vay ddi hyn Cho cdc to chirc khdc vay Ong ty c8 phAn thtrang mai djch vu "I huan Phil Can 138 tong nhan vien COng SO call quY Phil thu ngin h4n/diti 114n kink 6a Phdi thu ngiin hyn Phdi thu cdc ben lien quan SO cuOi qt4 Chi tri Dkr phong SO dau nam Da phong Gia tri 173.257.741.905 (7.649.146.264) 193.111.852.107 (7.649.146.264) Cong ty co phAn def may Nha Trang — Tien lai vay 3.843.454.680 Cong ty co phAn det may Nha 9.614.375.000 Trang — Tien co tirc C6ng ty c6 phan Xac Wen thucmg mai va Dau to Phong Phu - Co tire dtific chia Cong ty TNHH Coats Phong Phu 11.000.000.000 - Lqi nhuan cluqc chia C6ng ty c6 phan dAu to phat tri6n Phong Phu — Lcri nhudn Nip tac 84.619.188.890 Ban thuyit ntinh la mat ba phOn hqp va phai duvc dQc cling yeti &fa ciao tai chinh 2.022.124.792 184.716.108 - 74.600.000.000 - 71.823.494.446 13 i i P :NA TONG CoNG TY Co PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phO 3, phu&ng Tang Nhan Phu B, quan 9, TP HO Chi Minh NAM 2017 BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thuc 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chinh tang Imp (tiep theo) SO dliu nam Der phang Gia trj SO cuoi quy Dkr phOng Cia trj dg an D6ng Mai Cong ty c6 phan dau ttr phat tri6n Phong Phu - Phai thu tien lai vay 23.130.588.886 (7.192.390.137) Cong ty c6 phan dau tir Oat tri'en Phong, PHI - Phai thu tien cho 15.918.588.440 thue dat Cong ty c6 plan det Deng Nam 24.025.241.551 Phai thu tien lai vay Cong ty co phan phat tri6n nha Phong Phu Daewon Thu DCrc (456.756.127) 1.106.304.458 Phai thu tien iai vay 18.408.826.385 (7.192.390.137) 6.988.025.086 18.162.256.666 922.408.624 (456.756.127) Ph& thu ccic in char vii cci nhan 80.220.962.279 (4.542.551.090) - 88.776.3 75.013 (4.542.551.090) khdc Phai thu chuyen nhtrgng dg an 43.655.996.716 38.155.996.716 dau to Cac khoan phai thu ngan han 42.064.965.563 (4.542.551.090) - 45.120.378.297 (4.542.551.090) kHz 253.478.704.184 (12.191.697.354) 281.888.227.120(12.191.697.354 COng Phai thu dui hon khdc 6b cad quj, SO cuoi quj, Dtr phong 434.257.522.603 Phai thu tien hgp tdc kinh doanh - Du an khu ding nghiep DO'ng Mai 250.000.000.000 ("*6 Gia tri - Du an khu nha t7 cong nhan PInfor 127.243.931.844 Long B, qv& Du an khu cong nghiep Le Minh 43.532.895.759 Xuein 13.480.695.000 Dir an Trung Thu.)) Ky quy dai han COng 829.072.132 435.086.594.735 Ban thitylt minh may Li m6t b¢ pkin hqp va phcii chrqc dQc cling vol Bcfo cao tai chinh SO elan nam Dv phong 401.868.488.835 250.000.000.000 Gia trj - 113.285.020.627 - 25.102.773.208 13.480.695.000 1.077.998.192 402.946.487.027 14 C TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan phO 3, phuNg Tang Nhan Phu B, qui;In 9, TP HO Chi Minh BAO CAO TA1 CHINH TONG HOP QUi' NAM 2017 Cho nam tai chinh ket thac 31 thang 12 nam 2017 Ban thuyet mink Bao cao tai chinh tong hqp (tier) theo) Nq xiu SO du nam Gia trl c6 the thu hei Gia g6c SO cuoi quj, Gia trj c6 Gia gOc the thu hti 18.599.868.503 Cdc ben lien quan 109.945.087.984 7.721.869.110 Cong ty c8 p!iAn thtrang mai va san xuat Phu Tra Cong ty co phdn dau ttr phat trien Phong Phu C8ng ty TNHH Linen Supply Cong ty co phan phat trien nha Phong Ph6 Daewon Thu D6c Cdc it; chat vis cd nhan khdc COng 7.721.869.110 91.345.219.481 16.233.232.949 6.629.034.440 16.233.232.949 6.629.034.440 1.690.768.596 873.723.839 1.690.768.596 873.723.839 675.866.958 219.110.831 675.866.958 219.110.831 8.350.072.640 988.246.671 10.637.605.785 1.398.139.691 26.949.941.143 8.710.115.781 120.582.693.769 9.120.008.801 Tinh hinh Bien Ong du phong nq phai thukho ciai nhu sau: Nam 111.462.684.968 Se du am Trich lap du phong 138 sung Hoar' nhap du phong (93.222.859.606) 18.239.825.362 se cuOi quS, Hang ton kho SO dOu tam SO cuoi quy Gia gtoc Nguyen lieu, vat iro Gia gOc Du phong 91.313.732.605 (5.951.966.990) Dkr phong 51.137.583.628 (5.951.966.990) 8.672.369 Cong cy, dyng cy Chi phi san xuat, kinh doanh da dang 299.682.255.443 255.465.229.725 Thanh phem 167.076.244.398 (15.776.762.662) 132.372.405.412 (15.994.426.236) 25.568.663 Hang hoa Hang girl di ban Cong (13.613.077) 18.189.897.651 17.412.518.226 575.484.750.672 (21.728.729.652) 457.199.357.448 (21.960.006.303) Tinh hinh bien Ong du phong giam gid hang ton kho nhir sau: Nam Hoan nhdp du phong 21.960.006.303 (231.276.651) sO cuOi quy 21.728.729.652 SO dau nam Ban thuye't nfinh la mOr b¢ ph(in hcrp va phai Cluvc dpc cling yeti Brio cao :di chinh 15 TONG CONG TY Co PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu ph6 3, phut:mg Tang Nhon Phu B, qu4'n 9, TP I-16 Chi Minh BAO CAO TAI CHINH TONG HOP QUi' NAM 2017 Cho nam tai chinh ket thac 31 thang 12 nam 2017 Ban thuyet minh Ban clic) tai chinh tong hqp (tiep theo) Chi phi tra trmfrc ngin hanklai han 9a Chi phi trci track ngiin kin Chi phi quang cao Chi phi sfra chaa Cong cu, dung cu, vat to san xuat Chi phi thue Chi phi khac COng 9b Chi phi tra fru* dui Iran 10 Chi phi sCra china Cong cu, dung cu Chi phi thue Chi phi khac COng Tai san co dinh hire hinh Mua nam Dau to XDCB hoan Tang chuyin ter tai san thue tai chinh sang Thanh 1Y, nhuong ban Giam khac St, cuOi quy 11 341.908.675 1.022.200.000 1.364.108.675 SO dau nam SO cuOi qus, 12.574.418.876 6.089.834.359 3.896.000.000 764.116.156 23.324.369.391 May mac va thiet bj NM &a, vot Idea true Nguyen gig SO clau nam SO dOu nam SO cued quS, 320.772.731 688.464.350 811.921.060 1.695.693.127 99.562.849 3.616.414.117 908.317.874.775 251.160.887.134 Pluming tign von tai, truyin din 4.245.088.131 Thkit bj, dyng cy quln ly 25.338.686.345 1.648.251.935 28.056.278.380 1.866.588.131 2.378.500.000 Cong 2.601.072.143 1.187.418.520.397 1.344.835.000 2.993.086.935 114.991.622.518 143.047.900.898 41.489.143.522 (15.859.745.903) 41.489.143.522 (15.859.745.903) 279.217.165.514 1.050387.146.847 95.127.200.027 6.894.126.221 349.155.324.936 61.914.816.360 (14.512.642.112) Gil tri hao mon SO dau Mtn Khau hao nam Thanh ly, nhucmg ban Tang chuyen tir tai san thue tai chinh sang SO cuiii guy 102.021.326.248 Gil trj can Iai S6 dau nam 156.033.687.107 559.162.549.839 SO cuOi quy 177.195.839.266 643.717.426.920 25.338.686.345 10.312.220.743 406.869.719.927 3.945.907.143 1.359.088.905.849 463.873.465.970 71.043.257.920 (14.512.642.112) 17.246.705.997 2.022.905.357 2.344.235.010 211.409.982 19.269.611.354 2.555.644.992 10.312.220.743 530.716.302.521 8.091.980.348 256.837.133 723.545.054.427 6.069.074.991 1.390.262.151 828.372.603.328 Tai san cif) dinh thue tai chinh SO du nam Tang nam Khau hao nam Giam chuyOn sang TSCD hiru hinh SO cuOi qus, Gia tri hao mon Nguyen gia 11.299.201.604 47.123.451.880 Gia tri 1ai 35.824.250.276 1.205.671.293 (10.312.220.743) 2.192.652.154 3.441.656.204 (41.489.143.522) 5.634.308.358 Ban thuyii minh la mat b¢ phan hqp va ph& doge elqc cling vett &Jo cko tai chinh 16 TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu phO 3, phu6ng Tang Nhan Phu B, quan 9, TP HO Chi Minh BAO CAO TA1 CHiNH TONG HASP QUY NAM 2017 Cho nam tai chinh ket thilc 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chink tong hqp (tiep theo) 12 Thi san co djnh vo hinh Nguyen gia Cia trj hao mon 158.000.000 158.000.000 SO d'au nam Klihu hao nam SO cuOi quj, 13 158.000.000 Gia trj lai 158.000.000 13ht Ong sin dau ttr Nguyen gia 14.476.010.625 Cia trj hao mon 603.167.115 361.900.269 14.476.010.625 965.067.384 SO dau nam Khhu hao nam S6 cusii cit4 Chi tri can lai 13.872.843.510 13.510.943.241 13ht deng san dau to la cac can he thuec chung cu Nhan Phu dang cho thue .1 14 Chi phi xay dtrng ca ban da dang SO cu6i quj, Mua sim tai san co dinh 1.545.260.359 Xay chrng ca ban liar dang SCra china van phang Cong 15 f• 5.829.043.039 284.832.512.904 149.087.285.572 286.377.773.263 5.413.781.016 160.330.109.627 Phil tra ngutri ban ngin han Ph& Ira cdc ben lien quail Cong ty co phhn d'e't may Nha Trang Cong ty co phan XTTM va DT Phong Phu Cong ty TNHH Coats Phong Phu C6ng ty co phan dot may Quang Phu Phdi Ira cdc nhil cung cap C8ng ty TNHH SXTM Thanh Vinh Cac nha cung cap khac Cong 16 SO dhu nam SO cuOi quj 275.477.417.123 177.902.808.333 702.228.797 30.893.778.811 65.978.601.182 SO dttu nam 239.613.404.132 125.576.720.072 32.876.284.653 81.160.399.407 84.772.896.494 129.421.638.548 84.772.896.494 360.250.313.617 38.541.830.000 90.879.808.548 369.035.042.680 Ngutri mua tra tien trtrac ngin hvn Tra Irwor curt cdc ben lien pan Cong ty ca phAn dirt may Nha Trang Tra fru* eau cdc klaich hang khdc Cty TNHH san xuht kinh doanh nguyen lieu may Viet Nam Galadari,Bldg, Smitline Building Materials,Trading LIc Cac khach hang khac COng SO cuOi quj, SO din nam 1.730.170.838 11.178.817.236 1.730.170.838 26.827.954.308 11.178.817.236 19.432.993.607 9.962.577.900 9.962.577.900 9.917.880.240 6.947.496.168 28.558.125.146 9.470.415.707 30.611.810.843 Ban thuyer ninth la mdt b¢ ph& hop rhanh va phai dirpc dpc cling vdi Bdo cdo :al chink 17 TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu phO 3, phuang Tang Nhan Phu B, qu5n 9, TP IIO Chi Minh BAO CAO TAI CHINK TONG KW QUA' NAM 2017 Cho nam tai chinh ket thiic 31 thang 12 nam 2017 Ban thuyCt minh Ban can tai chinh tong hqp theo) 17 Thue va cac khoan phai nijp Nha nit& SO cuoi quf Phai thu Phai nOp Thud GTGT hang ban 70.507.941 n6i dja 53.929.144 ThuS xufit, nh6p khAu Thus thu nh6p doanh 735.104.387 nghi'ep 879.381.546 Thue thu nh6p ca nhan 27.129.239 Thue tai nguyen 7.067.136.841 Tien thue dai Cac loci thue khac 8.044.155.567 789.033.531 Cijng 18 SO (tau nam Phil Op Phai thu 135.017.212 7.233.939 207.769.015 6.609.100.330 25.199.999 1.848.484.092 8.617.801.633 215.002.954 Phai tra ngtriri lao ding So dtr cuoi kj, la guy, ltrcmg chua chi het 19 Chi phi phai tra ngin ban Chi phi hoa h6ng Chi phi tai vay Cac chi phi phai tra ngin han khac gong 20 SO cuoi quj, 2.012.631.422 2.078.584.558 1.994.739.245 6.085.955.225 SO dm ram 1.483.888.665 130.000.000 1.613.888.665 Phai tra ngin han/dai han khic 20a Phai Ira ngdn ban khdc Plrai Ira cac ben lien quan T6p doan det may Viet Nam - Phai tra tien lai vay Cong ty c6 phAn dAu to va Oat then Phong Phu Tien chuyen nhuvng co phAn nhan truck Phai Ira cac to char va ca nhan khdc Kinh phi ding doan, bao hie'm CO tire, Icri nhu'an phai tra LAi vay phai tra Cdc khoan phai tra ngan han khic Cijng SO cuoi quj, 11.035.875.198 —7.1 6.035.875.198 5.000.000.000 29.327.072.601 3.655.468.699 1.109.584.275 22.675.049.648 1.886.969.979 40.362.947.799 SO au nam 7.106.444.570 2.106.444.570 5.000.000.000 16.783.977.208 25.749.955 963.092.165 14.885.491.314 909.643.774 23.890.421.778 20b Phai Ira dal hair khdc Phai tra cac to cluiv va ca Wain kluic Cty CP du to Phtrac Long - Nh6n gop von dai han Cty TNHH Xfiy clog Phong Dirc - NhOn g6p von dai han Nhan gop von caa cac t6 chirc, ca nhan khac ging Ban thuyit mink is nOt tk5 plkin hpp thank va phai dupe ctpc cling y& &So clew gal chinh SO cuoi quj, SO dau nam 25.326.000.000 6.826.000.000 5.226.000.000 18.500.000.000 1.600.000.000 25.326.000.000 5.226.000.000 1.600.000.000 6.826.000.000 18 TONG CONG TY CO PHAN PHONG PHU Dia chi: 48 Tang Nhan Phu, khu phi! 3, phuang Tang Nhan Phu B, qu4n 9, TP HC3 Chi Minh BAO CAO TAI CHINH TONG HOP QU-sk NAM 2017 Cho nam tai chinh ket thtic 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chinh tong hcrp (tiep theo) 21 Vay va my thue tai chinh ngin han/dai han 21a Vay va ng• thue tai chinh ngiin hun So cutii ciuS, Vay nglin hgn phai tra cac ben lien quan Vay TOp dam dot may Viet Nam N Vay va thue tai chinh nglin hgn phai tra die to chirc kluic Vay ngan han ngan hang Vay Ngan hang throng mgi co phan dau tr va phat trien Viet Nam - Chi nhanh TP.HCM Vay Ngan hang TNHH mgt vien HSBC Vay Ngan hang throng mgi co phan ding throng Viet Nam - Chi nhanh TP Ho Chi Minh Vay Ngan hang throng mgi co phan ngogi throng Viet Nam - Chi nhanh TP Ho Chi Minh Vay Ngiin hang throng mgi co phan Quac to Viet Nam Vay Ngan hang throng mgi co phan Viet Nam Throng Tin Vay Ngan hang throng mgi co phan sal Gem - Ha NQi Vay dai han den han /ski thue tai chinh den han tra Cong SO dAu nam 6.500.000.000 6.500.000.000 980.708.950.859 679.421.831.324 980.446.528.059 674.592.102.070 191.989.922.951 155.694.076.455 201.185.649.907 119.920.639.612 73.120.561.033 186.329.105.813 382.125.310.780 121.419.253.414 35.316.318.467 36.023.596.917 4.721.670.000 96.708.764.921 50.483.759.859 262.422.800 3.205.782.224 1.623.947.030 685.921.831.324 980.708.950.859 21b Vay va nv find tai chinh dai kin Vay va nv thue tai chinh dal horn phai Ira cac to chic va cri nhan kluic - Vay dai han ngan hang Ngan hang TNHH mot vien HSBC (Viet Nam)" Ngan hang throng mgi ca phan ngogi throng Viet Nam - Chi nhanh TP Ho Chi Minh (") Ngiin hang throng mgi co phan cong throng Viet Nam - Chi nhanh TP.IIa Chi Minh Ngc`in hang throng mgi co; phan Viet Nam Throng Tine') Vay Ngcln hang throng mgi ca phan Sai Gen - Ha Ni" - Vay dai han cac to cl'rc khac(x) Tap clown Det may Viet Nam Cong ty co phan bat dOng san Thang Lqi Onshine Investment Limited - Vay dai han cac ca nhan(x) SO cuoi quj, SO dtm nam 1.255.939.834.406 1.206.577.458.473 158.933.707.300 120.511.978.618 18.293.351.566 155.188.709.839 94.818.004.668 3.744.997.461 1.954.689.264 5.445.933.120 628.446.278.155 623.524.758.708 526.114.680.075 32.000.000.000 70.331.598.080 521.193.160.628 32.000.000.000 70.331.598.080 154.103.198.001 145.224.759.054 Bcin thuyit minh la mar ba phan hvp thimh va phai duvc dpc chng veri Bko ado tai chink 19 TONG CONG TY CO PHAN PHONG PHU Dja chi: 48 Tang Nhan Phu, khu phO 3, phutmg Tang Nhan Phu B, quoin 9, TP HO Chi Minh BAO CAO TAI CHINH TONG HOP QU'' NAM 2017 Cho nAm tai chinh It& tHic 31 thong 12 nAm 2017 Ban thuyet minh Ban csio tai chinh tang hop (tiep theo) Vay dai han cac ca nhan khac - Ng thue tai chinh Cling ty TNHH m5t vien cho thue tai chinh Ngan hang thtrang mai co phcin ngoai thirang Viet Nam Cling ty TNHH cho thue tai chinh Quetc ti Viet Nam Trai phieu thttarng dai han (xi) ging SO cuoi quy 154.103.198.001 456.650.950 thiu nim 145.224.759.054 3.315.962.093 2.858.709.230 456.650.950 457.252.863 314.000.000.000 1.255.939.834.406 314.000.000.000 1.206.577.458.473 a &in Miry& minh to mOt b¢ pkin hcfp themh vo phrii &pc dpc chngval Bdo cao ten chinh 20 N O N! 0•0 c 0.• C ) ::;• 4: tr; - "1 Il LN sau thtfC chu-a PP Quj, (tau tu• phat tr i& E0 g Th,4 ng dtr von co pain 0:, Vim CSH ,er 40 ts 00 00 CP: el N eri CP 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