Lix 17cn BCTC KT

Mdu CBTT/SGDHCM-06
(Ban hanh kern theo Quyit dinh s6 07/2013/QD-SGDHCM ngay 24/07/2013 cua
TGD SGDCK TPHCMvi Quy chi Cong bS thong tin tai SGDCK TPHCM)
TAP D O A N H O A C H A T V I E T N A M CQNG H O A X A H Q I CHU NGH!A VIET N A M
CONG T Y CO P H A N B O T GIAT L I X DOC lap - T u do - Hanh phuc
Thanh pho Ho Chi Minh, ngay 03 thdng 03 nam 2018

So: 1 0 / 2 0 1 8 / C B T T - H D Q T
V/v: CBTT Bao ado kiem todn
BCTC tong hap nam 2017
Kinh gm: - U Y B A N CHlTNG K H O A N N H A NlTdC

- S O G I A O D I C H C H I T N G K H O A N TP. H 6 C H I M I N H
Cong ty: CONG TY CO P H A N B O T G I A T L I X

Ma chung khoan: L I X
Dia chi tru so chinh: S6 3, Duong s6 2, KP4, P. Linh Trung, Q. Thu Due, TP.HCM
Loai cong bo thong tin: n24 gia •72gid Dbat thuong Dtheo yeu eau 0dinh ky:
Noi dung thong tin cong bo (*):
Cong ty Co phan Bot giat L I X xin tran trong thong bao toan van:
- Bao cao kiem toan Bao cao tai chinh tong hop nam 2017.
Thong tin nay da dugc cong bo tren trang thong tin dien t i i cua Cong ty vao ngay
03/03/2018 tai duong dan www.Uxco.com cua Cong ty.
Chung toi xin cam ket cac thong tin cong bo tren day la dung su that va hoan toan chiu
trach nhiem truoc phap luat ve noi dung cac thong tin da cong bo.
ITOC U Y Q U Y E N CBTT
Boan Thi Tam

BAKER TILLY
A&C
CONG T Y TNHH KIEM TOAN VA TlT VAN A&C
A&C AUDITING AND CONSULTING CO., LTD.
BAO CAO TAI CHINH TONG HOP

N A M TAI C H i N H K^T T H U G N G A Y 31 T H A N G 12 N A M 2017
CONG TY CO PHAN
BOT GIAT LIX
BAKER TILLY
INTERNATIONAL
CONG TY CO PHAN BOT GIAT LIX
MUC
• LU
•C
1. M u c luc
2. Bao cao cua B a n Tdng G i a m doc
3. Bao cao kiem toan doc lap
4. Bang can doi ke toan tdng hgp tai ngay 31 thang 12 nam 2017
5. Bao cao k i t qua hoat dong kinh doanh tong hop

cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017
6. Bao cao lu*u chuyen tien te tong hop

7. B a n thuyet minh Bao cao tai chinh tong hop

r
BAO C A O C U ABAN TONG GIAM D O C
Ban Tong Giam doc Cong ty Co piian Bot giat Lix (sau day goi t^t la "Cong ty") trinh bay bao cao cua
minh cung voi Bao cao tai chinh tong hgp cho tai chinh ket thuc ngay 31 thang 12 nam 2017.
Khai quat ve Cong ty

Cong ty Co phan Bgt giat Lix hoat dgng theo Giay chrnig nhan dang ky doanh nghiep so 0301444263
(so cQ la 4103001845), dang ky Ian dau ngay 30 thang 9 nam 2003 va dang ky thay doi Ian thu 10 ngay
23 thang 02 nam 2017 do So K6 hoach va Dau tu TP. H6 Chi Minh cap.
Ngay 10 thang 12 nSm 2009, co phieu cua Cong ty chinh thuc dugc niem yh tren So Giao dich chiing
khoan TP. H6 Chi Minh theo Quyet dinh s6 150/QD-SGDHCM ngay 01 thang 12 nam 2009 ciia So
Giao djch chung khoan TP. Ho Chi Minh voi ma chung khoan la LIX.
Von dieu le theo Giay chung nhan dang ky doanh nghiep: 324.000.000.000 VND.
Tru so chinh
- Dia chi : So 03, duong s6 02, Khu ph6 4, phuoTig Linh Trung, quan Thu Due, TP. Ho Chi
Minh, Viet Nam.
- Dien thoai (84-28)38.966.803
- Fax (84-28)38.967.522
- Website www.lixco.com
Cong ty CO cac don v i true thugc sau:

Ten don vi Dia chi
Chi nhanh Ha Ngi S6 233 duong Nguyin Trai, phuong Thugng Dinh, quan Thanh Xuan, TP. Ha
Ngi.
Chi nhanh Binh Duong A-6, A-12, Khu cong nghiep Dai Dang, P.Phu Tan, TP .Thu Dau Mot, tinh
Binh Duong.
Chi nhanh B i c N i n h L6 I I - 1.1, Khu cong nghiep Qua Vo 2, xa Nggc Xa, huyen Que V6, tinh
Bac Ninh.
Van phong dî di?n tai LD-02.05, toa nha Lexington, 67 Mai Chi Thg, phudng An Phu, Quan 2, TP.
TP.HCM H6 Chi Minh.
Hoat dgng kinh doanh cua Cong ty theo Giky chung nhan dang ky doanh nghiep la: San xuat chat tay
riia tong hgp va my pham; San xuix va kinh doanh cac loai hoa chat (trir hoa chat c6 tinh dgc hai
manh), bao bi; Kinh doanh xuat nhap khau va kinh doanh bat dgng san.
Hoi dong quan tri va Ban dieu hanh, quan ly

Cac thanh vien Hgi d6ng qûan trj va Ban digu hanh, quan If cua. Cong ty trong nam va cho den thoi
diem lap bao cao nay bao gom:
ffpi dong quan tri

Ho va ten Chuc vu Ngay bo nhiem/ tai bo nhigm
Ong Nguyen Xuan Bac Chu tich Tai bo nhiem ngay 28 thang 4 nam 2017
Ong Cao Thanh Tin Thanh vien Tai b6 nhiem ngay 28 thang 4 nam 2017
Ong Bui Cong Than Thanh vien Tai bo nhiem ngay 28 thang 4 nam 2017
Ba Doan Thi Tam Thanh vien Tai bo nhiem ngay 28 thang 4 nam 2017
Ong Vii Hoang Chuong Thanh vien Bo nhiem ngay 28 thang 4 nSm 2017
2
(tiSp theo)
B A O C A O C U A B A N T O N G GIAM" D O C
1
Ban kiem sodt
Hp va ten Chiic vu Ngay bo nhiem/tai bo nhiem/mien nhi$m
Ba Trirong Thi Tram Trucmg ban Tai bo nhiem ngay 28 thang 4 nam 2017
Ba Nguyen Thi Thuy Van Thanh vien Tai bo nhiem ngay 28 thang 4 nam 2017
Ong Nguyen Ngpc Quang Thanh vien Mien nhiem ngay 28 thang 4 nam 2017
Ba Huynh Thj Ngoc Toan Thanh vien B6 nhiem ngay 28 thang 4 nam 2017
r
Ban Tong Giam doc

HQ va ten Chuc vu Ngay bo nhiem
Ong Cao Tlianh Tin Tong Giam doc Ngay 15 thang 02 nam 2017
Ong Bui Cong Than Pho Tong Giam doc Ngay 06 thang 8 nam 2015
Dai dien theo phap luat '•• .

Nguai dai dien theo phap luat cua Cong ty trong nam va cho den thai diem lap bao cao bao gom:
Ho va ten Chuc vu Ngay bo nhiem
Ong Cao Thanh Tin Quyen Tong Giam doc B6 nhiem ngay 01 thang 8 nam 2016
p. Tong Giam doc Bo nhi$m ngay 15 thang 02 nam 2017
Kiem toan vien

Cong ty TNHH Ki6m toan va T u van A & C da dupe chi dinh kiem toan Bao cao tai chinh tong hop cho
nam tai chinh ket thuc ngay 31 thang 12 nam 2017 cua Cong ty.
Trach nhiem cua Ban Tong Giam doc

Ban T6ng Giam d6c chiu trach nhiem lap Bao cao tai chinh tong hpp phan anh trung thuc va hpp ly tinh
;ACHNHP Hia
hinh tai chinh, k6t qua hoat dong kinh doanh va luu chuyen tien t f cua Cong ty trong nam. Trong vi?c
lap Bao cao tai chinh tong hpp nay, Ban Tong Giam doc phai: £MTOANVATl
• Chpn lua cac chinh sach k^ toan thich hpp va ap dyng cac chinh sach nay mpt each nhat quan;
A&C
• Thuc hien cac xet doan va cac udc tinh mpt each hpp ly va than trpng;
• Neu ro cac chuan muc ke toan ap dung cho Cong ty co dupe tuan thu hay khong va tat ca cac sai
l?ch trpng ySu da dupe trinh bay va giai thich trong Bao cao tai chinh tong hpp;
• Lap Bao cao tai chinh tong hpp tren co sd hoat dpng lien tuc tru trudng hpp khong the cho rang
Cong ty se ti^p tuc hoat dpng lien tuc;
• ThiSt lap va thuc hien he th6ng ki^m soat npi bp mpt each hiiu hieu nham han che n i i ro co sai sot
trpng y6u do gian Ian hoac nham Ian trong viec lap va trinh bay Bao cao tai chinh tong hpp.
Ban Tdng Giam doc dam bao cac s6 ke toan thich hpp dupe luu giii day dii de phan anh tinh hinh tai
chinh ciia Cong ty vdi muc dp chinh xac hpp ly tai bat ky thoi diem nao va cac so sach ke toan tuan thii
che dp ke toan ap dung. Ban Tong Giam doc cung chiu trach nhiem quan ly cac tai san cua Cong ty va
do do da thuc hien cac bien phap thich hpp de ngan chan va phat hien cac hanh v i gian Ian va cac v i
pham khac.
Ban Tong Giam d6c cam k^t da tuan thu cac yeu cau neu tren trong viec lap Bao cao tai chinh tong hgp.
3
B A O C A O C U A B A N T O N G GIAM" D O C (ti6p theo)
Phe duyet Bao cao tai chinh

Ban T6ng Giam doc phe duyet Bao cao tai chinh tdng hop dinh item. Bao cao tai chinh tong hop da
phan anh trung thuc va hgp ly tinh hinh tai chinh cua Cong ty tai thoi diem ngay 31 thang 12 nam 2017,
ciing nhu k i t qua hoat dgng kinh doanh va tinh hinh luu chuyen tien te cho nam tai chinh ket thuc ciing
ngay, phu hgp vdi cac Chuan muc Kd toan Viet Nam, Chi do Ke toan doanh nghiep Viet Nam va cac
quy dinh phap ly co lien quan d i n viec lap va trinh bay Bao cao tai chinh tong hgp.
Cao Thanh Tin

Tong Giam doc
Ngay 26 thang 02 nam 2018

Headquarters : 02 Truong Son SL, Tan Binh Dist., Ho Chi Minh City
Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970
BAKER TILLY Branch in Ha Noi : 40 Giang Vo St., Dong Da Dist., Ha Noi City
Branch in Nha Trang : Lot STH 06A.01, U Hong Phong H Urban Area,
A&C -r
Phuoc Hai Ward, Nha Trang City
Branch in Can Tho : 15-13 Vo Nguyen Giap St., Can Tho City
C 6 N G TY TNHH KIEM TOAN VA TlTVAN A&C www.a-c.com.vn
A&C AUDITING AND CONSULTING CO., LTD.
So: 1.0219/18/TC-AC
BAO C A O K I E M TOAN D O C LAP
Kinh Eu-i: CAC CO DONG, HOI DONG QUAN TRf VA BAN TONG G I A M DOC
CONG TY CO PHAN BQT GIAT LIX
Chiing toi da kiem toan Bao cao tai chinh tong hgp kem theo ciia Cong ty Co phan Bgt giat Lix (sau day goi tat
la "Cong ty"), dugc lap ngay 18 thang 01 nam 2018, tir trang 06 din trang 37, bao g6m Bang can d6i kS toan
tong hgp tai ngay 31 thang 12 nam 2017, Bao cao ket qua hoat dgng kinh doanh tong hgp, Bao cao luu chuyen
tiln te tong hgp cho nam tai chinh kit thiic cung ngay va Ban thuyet minh Bao cao tai chinh tong hgp.
Trdch nhiem cua Ban Tdng Gi^m doc

Ban Tong Giam doc Cong ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hgp ly Bao cao tai chinh
tong hgp cua Cong ty theo cac Chuan muc K6 toan Vift Nam, Che do Ke toan doanh nghiep Viet Nam va cdc
quy dinh phap ly co lien quan din viec lap va trinh bay Bao cao tai chinh tong hgp va chiu trach nhiem ve kiem
soat ngi bg ma Ban Tong Giam doc xac dinh 1^ can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh
tong hgp khong co sai sot trgng ylu do gian Ian hoac nhlm Ian.
Tr^ch nhi^m ciia Kiem toan vien

Trdch nhiem cua chiing toi la dua ra y kien ve Bao cao tai chinh tong hgp dua tren ket qua ciia cuoc kiem toan.
Chiing toi da tien hanh kiem toan theo cac Chuan muc Kiem toan Viet Nam. Cac chuan muc nay yeu cau chiing
toi tuan thii chuan muc va cac quy dinh ve dao due nghe nghiep, lap ke hoach va thuc hien cuoc kiem toan de
dat dugc su dam bao hgp ly ve viec lieu Bao cao tai chinh tong hgp ciia Cong ty co con sai sot trgng yeu hay
khong.
C6ng viec kiem toan bao gom thuc hien cac thu tuc nham thu thap cac blng chung kiem toan ve cac so lieu va
thuyet minh tren Bao cao tai chinh tong hgp. Cac thu tuc kiem toan dugc lua chgn dua tren xet doan ciia kiem
toan vien, bao gom danh gia riii ro c6 sai sot trgng yeu trong Bao cao tai chinh tong hgp do gian Ian hoac nham
Ian. Khi thuc hien danh gia cac riii ro nay, kiem toan vien da xem xet kiem soat ngi bg ciia Cong ty Hen quan
den viec lap va trinh bay Bao cao tai chinh tong hgp trung thuc, hgp ly nham thiet ke cac thu tuc kiem toan phii
hgp voi tinh hinh thuc te, tuy nhien khong nham muc dich dua ra y kien ve hieu qua ciia kiem soat ngi bg ciia
Cong ty. Cong viec kiem toan cung bao gom danh gia tinh thich hgp ciia cac chinh sach ke toan dugc ap dung
va tinh hgp ly ciia cac udc tinh ke toan ciia Ban Tong Giam doc cung nhu danh gia viec trinh bay tong the Bao
cao tai chinh tong hgp.
Chiing tdi tin tuong rang cac bang chung kiem to^n m^ chiing toi da thu th$p dugc la day dii va thich hgp lam co
sd cho y kiln kilm toan cua chiing toi.
Y kiln cua Kiem to^n vien

Theo y kien cua chiing toi, Bao cao tai chinh tong hgp da phan anh trung thuc va hgp ly, tren cac khia canh
trgng yeu tinh hinh tai chinh ciia Cong ty Co phan Bgt giat Lix tai ngay 31 thang 12 nam 2017, cung nhu ket
qua hoat dgng kinh doanh va tinh hinh luu chuyen tien te cho nam tai chinh k§t thiic ciing ngay, phii hgp vdi cac
Chuan muc K I toan Viet Nam, Che dO K I toan doanh nghiep Vi^t Nam va cac quy dinh phap ly c6 lien quan
d6n vi§c Bao cao tai chinh tong hgp.
C6n/&/f8§ircW Tu- van A»&C

•.JaRACH NHIEM HifU
KIEM TOAN VA Tl/
Nguyen ^ h o Tong GiSm doc Nguyen Hoang Yen - Kiem to^n vien
So Giay CNDKHN kiem toan: 0089-2018-008-1 So Gidy CNDKHN kiim toan: 0088-2018-008-1
TP. Ha Chi Minh, ngay 26 thang 02 nam 2018
BAKSTILLY
INTERNATIONAL
CONG TY CO PHAN BOT GIAT U X
Dja chi: S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quSn Thu Diic, TP. Ha Chi Minh, Viet Nam.
Cho nSm tî chinh ket thuc ngay 31 thang 12 nSm 2017
B A N G C A N D O I K E T O A N T O N G HQfP
Tai ng^y 31 thang 12 nam 2017
Dcm vi tinh: VND
Ma Thuyet
CHI TIEU so minh So cuoi u&m
A - TAI SAN NGAN HAN 100 397.593.976.279 418.998.169.292
I . Tien va cac khoan tuoTig dirffng tien 110 V.l 130.669.262.417 128.261.720.839
1. Tign 111 5.669.262.417 8.261.720.839
2. Cac khoan tucmg duong tien 112 125.000.000.000 120.000.000.000
n. Dau tu- tî chinh ngan han 120

1. Chiing khodn kinh doanh 121
2. Du phong giam gia chiing khoan kinh doanh 122
3. bKU tu nam gift d6n ngay dao han 123
III. CAc khoan phai thu ngSn han 130 106.939.525.593 108.071.350.672
1. Phai thu ngan han ciia kh^ch hang 131 V.2 100.731.393.442 105.475.004.734
2. Tra truac cho nguai ban ngSn han 132 V.3 4.642.779.653 1.559.399.625
3. Phai thu noi bo ngSn han 133
4. Phai thu theo tiln do kS hoach hop d6ng x^y dung 134
5. Phai thu v6 cho vay ngSn han 135
6. Phai thu ngan han khac 136 V.4 1.565.352.498 1.036.946.313
7. Dlt ph6ng phai thu ngin han kho d6i 137
8. Tai san thiSu ch6 xii ly 139
rv. Hang ton kho 140 136.311.975.213 139.426.422.610

1. Hang t6n kho 141 V.5 136.311.975.213 139.426.422.610
2. Dir phong giam gia hang t6n kho 149
V. Tî san ng^n h^n khSc 150 23.673.213.056 43.238.675.171

1. Chi phi tra trudc ngan han 151 14.956.491 11.252.000
2. Thug gi4 trj gia tang dugc khau trii 152 23.658.256.565 43.227.423.171
3. Thu6 va cAc khoan khac phai thu Nha nude 153
4. Giao dich mua ban lai trdi phiSu Chinh phu 154
5. Tai san ngan han khac 155
Bao cdo nay phdi dugc doc citng vai Ban thuyit minh Bao cdo tai chinh tong hgp
Dia chi: S6 03, duong s6 02, Khu ph6 4, phufrng Linh Trung, quan Thu Biic, TP. Ho Chi Minh, ViSt Nam.
Cho nam tai chinh ket thuc ng^y 31 thang 12 nSm 2017
Bing can doi ke to&n tong hgp (tiep theo)
Ma Thuyet
A
CHI TIEU SO
minh S6 cuoi nam So dau nam
B- TAI SAN DAI HAN 200 379.094.515.044 361.511.614.089
I. cac khoan phai thu dai han 210

1. Phai thu dai han cua khach hang 211
2. Tratruoc cho ngu6i ban dai han 212
3. Von kinh doanh 6 dcm vi true thuoc 213
4. Phai thu noi bo dai han 214
5. Phai thu ve cho vay dai hEin 215
6. Phai thu dai han khac 216
7. Du phong phai thu dai han kho doi 219
I I . Tai san co dinh 220 300.221.564.731 280.464.925.968

1. Tai san c6 dinh h&u hinh 221 V.7 269.505.658.818 248.936.473.427
Nguyen gid 222 405-803.265.901 360.239.332.097
Gid tri hao mon luy ke 223 (136.297.607.083) (111.302.858.670)
2. Tai san c6 dinh thug tai chlnh 224 98/
Nguyen gid 225
Gid tri hao mon lily ke 226
3. Tai san co djnh v6 hinh 227 V.8 30.715.905.913 31.528.452.541
228 37.912.696.300 37.912.696.300 /ATI
Nguyen gid
Gid tri hao mon luy ke 229 (7.196.790.387) (6.384.243.759) ; C
III. BdtdQngsan dû tu- 230
Nguyen gia 231
Gia tri hao m6n luy ke 232
IV. Tai san do- dang dai han 240 40.580.000

1. Chi phi san xuit, kinh doanh da dang dai hgn 241
2. Chi phi xSy dung co ban dd dang 242 V.9 40.580.000
250 55.000.000.000 55.000.000.000

V. Dau tu-tai chinh dai han
1. Dau tu vao c6ng ty con 251
2. DSu tu vao c6ng ty lien doanh, lien kit 252 V.IO 55.000.000.000 55.000.000.000
3. Dau tu gop von who dcm vj khac 253
4. Dy ph6ng dSu tu tai chinh dai han 254
5. DSu tu nam gia din ngay dao han 255
260 23.832.370.313 26.046.688.121

VL Tai san dai han khac
1. Chi phi tra tru6c dai han 261 V.6 21.415.138.719 22.001.370.621
2. Tai san thue thu nhSp hoSn lai 262 V.ll 2.417.231.594 4.045.317.500
3. Thi6t bi, vSt tu, phu tiing thay thi dai han 263
4. Tai san dai han khac 268
270 776.688.491.323 780.509.783.381

TONG CQNG TAI SAN
Bao cao nay phai dugc dgc citng v&i Ban thuyit minh Bdo cdo tdi chinh tdng hgp 7
r
Dia chi: Sa 03, duong s6 02, Khu ph6 4, phucmg Linh Trung, qu§n Thu Due, TP. Ha Chi Minh, Viet Nam.
BAO CAO TAI CHINH TONG H0?
Cho nam tai chinh ket thiic ngay 31 thang ] 2 nSm 2017
Bang can doi ke toin tong hop (tiep theo)
Ma Thuyet
C H I TIEU s6 minh So cuoi nim S6 dau nSm
c - NO P H A I T R A 300 303.971.310.923 329.342.675.377
I. Ng- ngSn ban 310 230.292.084.374 301.409.640.926

1. Phai tra nguî bdn ngan han 311 V.12a,c 131.431.547.309 140.359.985.705
2. Ngudi mua tra tien truac ngan han 312 V.13 18.100.926.896 12.096.751.463
3. Thue va cac khoan phai n6p Nha nuoc 313 V.14 10.968.974.457 13.442.783.448
4. Phai tra ngudi lao dpng 314 V.15 43.624.274.392 39.448.206.864
5. Chi phi phai tra ngan han 315 V.16 12.086.157.970 11.889.095.072
6. Phai tra ngi ba ngSn han 316 - -
7. Phai tra theo tien do ke hoach hgp dong xay dung 317 - -
8. Doanh thu chua thuc hien ngan han 318 - -
9. Phai tra ngan han khac 319 V.17a,c 9.365.707.112 6.383.417.936
10. Vay va ng thug tai chinh ngSn han 320 V.18a - 71.657.556.080
11. Du ph6ng phai tra ngin han 321 - -
12. Quy khen thudng, phuc lot 322 V.19 4.714.496.238 6.131.844.358
13. Quy binh an gia 323 -
14. Giao djch mua ban lai trai phieu Chinh phu 324
330 73.679.226.549 27.933.034.451

II. NQ' dai han
1. Phai tra ngudi ban dii han 331 V.12b,c 13.536.983.601 23.544.983.601
2. NguM mua tra ti6n tru6c dai han 332 -
3. Chi phi phai tra dai han 333 -
4. Phai tra npi bp ve van kinh doanh 334 -
5. Phai tra npi bp dai han 335 -

6. Doanh thu chua thuc hien dai han 336 - -
7. Phai tra dai han khac 337 V.17b,c 5.142.242.948 4.388.050.850

8. Vay va na thue tai chinh dai han 338 V.18b 55.000.000.000 -
9. Trai phigu chuyen doi 339 --
10 Co phi6u uu dai 340
Thu8 thu nhap hoan lai phai tra 341 -
11
12 Du ph6ng phai tra dai han 342 -
13 Quy phat tri8n khoa hpc va cang ngh6 343
Bdo cdo nay phdi dugc dgc citng vai Ban thuyit minh Bdo cdo tdi chinh tdng hgp 8
Dia chi: S6 03, duang s6 02, Khu ph6 4, phuang Linh Trung, qu$n Thu Diic, TP. H6 Chi Minh, Viet Nam.
BAO CAO TA! CHINH TONG HO?
Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2017
Bang can doi ke toan tong hop (tiep theo)
Ma Thuyet
CHI T I E U so minh So cudi nam
D - VON CHU S d HUtJ 400 472.717.180.400 451.167.108.004
I. Von chu s(f hihi 410 472.717.180.400 451.167.108.004

1. Von gop cua chii so hOu 411 V.20 324.000.000.000 324.000.000.000
- Co phieu pho thong c6 quyen bieu quyet 41 la 324.000.000.000 324.000.000.000
- Co phieu im dai 411b
2. Thang du v6n c6 phSn 412
3. Quyen chon chuyen doi trai phieu 413
4. V6n khac cua chii sa httu 414
5. Co phi6u quy 415
6. Chenh lech danh gi^ !ai t i l san 416
7. Ch8nh lech ty gia hoi dodi 417
8. Qu5 dau tu phat trien 418 V.20 53.536.599.015 6.343.199.015
9. Quy ho trg sap xep doanh nghi6p 419
10. Quy khac thugc von chu so hOu 420
11. Lgi nhuan sau thue chua phan phoi 421 V.20 95.180.581.385 120.823.908.989
- Lai nhuan sau (hue chua phan phoi
luy ke den cudi ky (rirac 421a 12.235.608.989 120.823.908.98^
- Lffi nhuan sau thue chua phan phoi ky nay 421b 82.944.972.396
12. Ngu6n v6n ddu tu xay dimg ca ban 422
11. Nguon klnh phi va quj^ khac 430

1. Ngudn kinh phi 431
2. Nguon kinh phi da hinh thanh tai san c6 dinh 432
TONG CQNG NGUON VON 440 776.688.491.323 780.509.783.381
Bao cdo nay phdi du(fc dgc cung vai Ban Ihuyit minh Bdo cdo tai chinh tong hop 9
Dja chi: S6 03, dufmg s6 02, Khu ph6 4, phucmg Linh Trung, qu§n Thu Buc, TP. H6 Chi Minh, Viet Nam.
Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017
BAO C A O K E T Q U A HOAT DONG KINH DOANH TONG HOP

Cho nam tai chinh k i t thuc ngay 31 thang 12 nam 2017
Ban vi tinh: VND
Ma Thuyet
CHI TIEU s6 minh Nam nay Nam tru-6c
!- -
1. Doanh thu ban hang va cung cap dich vu 01 VLl 2.164.370.404.069 1.986.047.243.323
2. Cac khoan giam trir doanh thu 02 VI.2 46.968.650.981 32.743.275.482
3. Doanh thu thuan ve ban hang va cung cap dich vu 10 2.117.401.753.088 1.953.303.967,841
4. Gia v6n hang ban 11 VI.3 1.706.497.041.076 1.549.219.647.828
5. Lgi nhuan gQp ve bin hang va cung cap dich vy 20 410.904.712.012 404.084.320.013
I
1 21 VI.4 6.200.861.899 9.371.134.241
6. Doanh thu boat dong tai chinh
7. Chi phi tai chinb 22 VI.5 4.485.442.189 5.235.001.334

Trong do: chi phi lai vay 23 3.960.862.887 4.479.770.921
8. Chi phi ban hang 25 VL6 151.344.851.747 189.734.076.254
9. Chi phi quan ly doanh nghiep 26 VI.7 74.516.972.226 39.386.676.550
10. Loi nhuan thuan tir hoat dgng kinh doanh 30 186.758.307.749 179.099.700.116
t
t 11. Thu nhap khac 31 VL8 434.536.899 19.012.708.068
12. Chi phi khac 32 VL9 245.654.411 40.167.325
13. Loi nhuSn khac 40 188.882.488 18.972.540.743
14. Tdng loi nhuSn ke toan truo'c thue SO 186.947.190.237 198.072.240.859

f
1' 51 V.14 37.574.131.935 40.542.105.245
15. Chi phi thu^ thu nhap doanh nghiep hi^n banb
m 16. Chi phi thue thu nhSp doanh nghiep hoan lai 52 V.ll 1,628.085.906 218.776.703
17. Loi nhuan sau thuS thu nhap doanh nghiep 60 147.744.972.396 157.311.358.911
«* IS. Lai cor ban tren co phieu 70 VI.IO 4.185 4.467
19. Lai suy giam trSn co phieu 71 VLIO 4.185 4.467
. Ho Chi Minh, ngay 18 thing 01 nam 2018
Pham Thi Kim Hong Pham Thi Kim Hong :ao Thanh Tin
Ngiroi Igp Truomg phong ke toan Tong Giam doc
Bdo cdo nay phdi dugc dgc citng vdi Bdn thuyet minh Bdo cdo tdi chinh tong hpp 10
Dia chi: S6 03, dufcmg s6 02, Khu ph6 4, phuemg Linh Trung, quSn Thu Diic, TP. HS Chf Minh, Viet Nam.
BAO CAO TAI CHINH TONG HQ?
Cho nam thi chinh k^t tluic ngky 31 thing 12 nam 2017
BAO CAO LtTU CHUYEN TIEN T E TONG HOfP

(Theo phuong ph^p gidn tiep)
Cho n3m t ^ i chfnh k i t thuc ng^y 31 thing 12 n3ni 2017
Don vj tinh: VND
Ma Thuyet
CHI TIEU so minh Nam nay N3m tru-dc
L Lull chuyen tien til' hoat dgng kinh doanh
1. Z,(7i' nhuan tric&c thue 01 186.947.190.237 198.072.240.859

2. Dieu chinh cho cac khoan:
- Khau hao tai sin co djnh va hit dong san dSu tu 02 V.7, V.8 27.629.536.755 22.614.715.473
- cac khoan du ph6ng 03 - -
- Lai, 16 chenh lech ty gia hoi doai do danh gia lai
cic khoan muc ti6n te co goc ngoai te 04 VI.5 26.368.309 111.240.094
- Lai, l6 tir hoat dOng dau tu 05 VI.4, VL8 (5.246.533.319) (8.696.487.679)
- Chi phi lai vay 06 VL5 3.960.862.887 4.479.770.921
- cac khoan dieu chinh khac 07 - -
3. L<^ nhuan tit hoat Song kinh doanh
tru&c thay dSi vSn luu dpng 08 213.317.424.869 216.581.479.668
- Tang, giam cac khoan phai thu 09 20.623.006.500 (30.190.857.736)
- Tang, giam hang t6n icho 10 3.114.447.397 7.204.401.499
- Tang, giam che khoan phai trh 11 14.081.715.886 5.450.563.893
- Tang, giam chi phi tratrudc 12 582.527.411 (4.643.572.424)
- T5ng, giam chiing khoan kinh doanh 13 - -
- Ti8n lai vay da tra 14 V.l7, VL5 (62.387.686) (560.607.233)
- Thu6 thu nhap doanh nghifp da nop 15 V.14 (38.814.746.658) (55.409.013.121)
- Tien thu khac tir hoat dong kinh doanh 16 - -
- Tihn chi khac cho hoat dong kinh doanh 17 V.19 (14.212.248.120) (18.774.269.100)
Luu chuyin tiin thu&n tie hopt dpng kinh doanh 20 198.629.739.599 U9.658.125.446
I I . Luu chuyen ti^n tit- hoat dgng dau tu-
1. Tien chi dS mua sam, xay dung tai san c6 djnh va

cac tai san dai han khac 21 V.7, V.9, VII (71.548.116.518) (66.213.214.845)
2. Ti^n thu tu thanh ly, nhugng bin tai san co djnh va
cdc tai san dai han khac 22 VI.8 49.756.000 854.854.899
3. Tien chi cho vay, mua cac cong cu ng cua
dcm vi khac 23
4. Ti6n thu h6i cho vay, ban lî cac c6ng cu ng ciia
don vi khac 24
5. Tien chi diu tu g6p v6n vao don vi khac 25
6. Ti6n thu hQi dû tu g6p v6n vao don vj khac 26
7. Tien thu lai cho vay, c6 tiic va Igi nhuan dugc chia 27 V.4, VI.4 ' 5.249.155.377 8.182.766.113
Lim chuyin tiin thuhn tit Iw^t dpng dhu tit 30 (66.249.205.141) (57.175.593.833)
Bdo cdo nay phdi dugc dQC ciing vdi Bdn thuyit minh Bdo cdo tdi chinh tdng h(rp 11
Dia chi: S6 03, duong s6 02, Khu ph6 4, phucmg Linh Trung, quan Thu Diic, TP. H6 Chi Minh, Viet Nam.
Cho nSm tai chinh ket thuc ngay 31 thang 12 n5m 2017
Bao cao luu chuyen tien te tong hop (tiSp theo)
Ma Thuyet
CHI TIEU so minh Nam nay Nam tru'iJc
III. Luu chuyen tien tir hoat dong tai chinh
1. Ti6n thu tir phat hanh co phieu, nhSn v6n gop cua
chii so huu 31
2. Tien tra lai von gop cho cic chii so huu, mua lai
CO phieu cua doanh nghiep da phat hanh 32 - -
3. Tien thu tu di vay 33 V.I8 21.263.237.250 142.007.524.508
4. Ti6n tra ng goc vay 34 V.18 (37.835.693.404) (181.436.218.759)
5. Tien tra ng goc thue tai chinh 35 - -
36 V.20 (113.400.000.000) (140.400.000.000)
6. C6 tiic, Igi nhuan da tra cho chu so httu
40 (129.972.456.154) (179.828.694.251)
Luu chuyen tien thuan tie hoat dpng tdi chinh
50 2.408.078.304 (117.346.162.638)
Luu chuyen tien thuan trong nam
60 V.l 128.261.720.839 245.600.303.279
Tien v^ tu-ong duong tien dau nam
61 (536.726) 7.580.198
Anh huong cua thay d6i ty gia h6i doai quy doi ngoai te
70 V.l 130.669.262.417 128.261.720.839
Ti^n va tuoug duong tien cuoi nam
TP. H6 Chi Minh, ngay 18 thang 01 nSm 2018

30
HNI
TO)
A
•5tS
Pham Thi Kim Hong Pham Thi Kim Hong
NguM lap Trufrng phdng ke to^n g Giam doc
r 12
Bdo cdo nay phdi dugc dgc ciing vdi Bdn thuyet minh Bdo cdo tdi chinh tdng hgp
pa Dia chi: S6 03, dirong s6 02, Khu ph6 4, phu6mg Linh Trung, quan Thu Diic, TP. Ho Chi Minh, ViSt Nam.
BAO CAO TAI CHINH T O N G HOP
Cho n&m tai chinh kk thOc ngay 31 thdng 12nam20I7
BAN T H U Y E T MINH BAO C A OT A ICHINH T O N G HOP

Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017
I. DAC D I E M H O A T B O N G
1. Hinh thirc so* hiru von

Cong ty Co phan Bpt giat Lix (sau day goi tat la "Cong ty") la cong ty co phan.
2. Lmh vurc kinh doanh

Lmh vuc kinh doanh cua Cong ty la san xuat cong nghiep va kinh doanh thuong mai.
3. Nganh nghe kinh doanh

Hoat dpng kinh doanh chinh ciia Cong ty la: San xuat chat tay rua tong hgp va my pham; San xuat
va kinh doanh cac loai hoa chat (trir hoa chat co tinh doc hai manh), bao bi; kinh doanh xuat nhap
khau'
4. Chu ky san xuat, kinh doanh thong thucrng

Chu ky san xu4t kinh doanh thong thucmg cua Cong ty khong qua 12 thang.
5. Dae diem hoat dong cua Cong ty trong nam co anh hiro^ng den Bao cao tai chinh tong h9fp
Lgfi nhuan nam nay ciia Cong ty giam so vai nam truoc la do nam nay Cong ty khong con nh^n
dugc tiin h6 trt? di doi Chi nhanh Ha Noi (nam truac s6 tiin nhan ho tra la 18.000.000.000 VND).
6. Can true Cong ty

Cac dffn vi true thuoc khong co tir each phap nhan hack toan phu thuoc
Ten dan vi Dja chi G T>
Chi nhanh Ha Npi So 233 duong Nguyen Trai, phuong Thugng Dinh, quan -MHUl
Thanh Xuan, TP. Ha Npi j VATl
Chi nhanh Binh Duong A-6, A-12, Khu cong nghiep Dai Dang, P.Phu Tan, TP.Thu ^ (J
Dau Mpt, tinh Binh Duong. ^
Chi nhanh B§c Ninh L6 I I - 1.1, Khu cong nghiep Qui Vo 2, xa Ngpc Xa, huyen p\\
Que Vo, tinh Bac Ninh
Van phong dai di?n tai TP.HCM LD-02.05, toa nha Lexington, 67 Mai Chi Thp, phuong An
Phu, Quan 2, TP. Ho Chi Minh
7. Nhan vien
Tai ngay kit thiic nam tai chinh Cong ty co 995 nhan vien dang lam v i | c (so dau nam la 1.040
nhan vien).
n. NAM T A I CHINH, DON V I T I E N T E SU" DUNG T R O N G K E T O A N
1. Nam tai chinh

Nam tai chinh ciia Cong ty bat dau tir ngay 01 thang 01 va k i t thuc vao ngay 31 thang 12 hang
nam.
2. Dan vi tien te su dung trong ke toan

Don vi t i i n te su dung trong ke toan la D6ng Viet Nam (VND) do phan Idn cac nghiep vy dupe
thuc hien bang dan vi tien te VND.
Ban ihuyel minh nay la mgt bg phqn hpp thdnh va phdi dugc dgc cimg v&i Bdo cdo lai chinh long hgp 13
CONG TY CO PHAN BOT GIAT U X
Dja chi: S6 03, duemg s6 02, Khu ph6 4, phuimg Linh Trung, qudn Thii Diic, TP. H6 Chf Minh, Vi6t Nam.
BAO CAO T A I CHINH TONG HOP
Cho nam tî chinh kk thiic ngay 31 thdng 12 nSm 2017
B^n thuyet minh Bô cdo tai chinh t6ng hyp (tilp theo)
ra. CHUAN M y c V A C H E D O Kt T O A N AP DUNG
1. Che do ke toan ap dung

Cong ty ap dung cac Chuan muc Ke toan Viet Nam, Che dp Ke toan doanh nghiep Vi$t Nam dupe
ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac Thong tu huong
dan thuc hipn chuan myc ke toan ciia Bp Tai chinh trong viec lap va trinh bay Bao cao tai chinh
tong hgrp.
2. Tuyen bo ve viec tuan thu chuan muc ke toan va che dp ke toan

Ban Tong Giam doc dam bao da tuan thu yeu cau cua cac Chuan muc Ke toan Viet Nam, C h i dp
Ke toan doanh nghiep Viet Nam dupe ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22
thang 12 nam 2014 cung nhu cac thong tu huong dan thuc hien chuan muc ke toan ciia Bp Tai
chinh trong viec lap va trinh bay Bao cao tai chinh tdng hpp.
IV. C A C C H I N H S A C H K E T O A N AP DUNG
1. Co" so* lap Bao cao tai chinh

Bao cao tai chinh tong hpp dupe lap tren co so ke toan d6n tich (trir cac thong tin lien quan den cac
luong tien).
Cac don vi true thuoc hinh thanh bp may ke toan rieng, hach toan phy thuoc. Bao cao tai chinh
tong hpp ciia toan Cong ty dugc lap tren co so tong hpp Bao cao tai chinh ciia cac don vi true
thupc. Doanh thu va so du giUa cac don vi tryc thuoc dupe loai tru khi lap Bao cao tai chinh tong
hgp.
2. Cac giao djch bang ngoai te

Cac giao djch phat sinh bang ngoai t f dugc chuyen doi theo ty gia tai ngay phat sinh giao dich. S6
du cac khoan muc tien te c6 goc ngoai te tai ngay ket thuc nam tai chinh dugc quy doi theo ty gia '^^
tai ngay nay.
Chenh lech ty gia phat sinh trong nam tu cac giao djch bang ngoai te dupe ghi nhan vao doanh thu
hoat dpng tai chinh hoac chi phi tai chinh. Chenh lech ty gia do danh gia lai cac khoan muc tien te
CO goc ngoai te tai ngay ket thiic nam tai chinh sau khi bu tru chenh lech tang va chenh lech giam
dupe ghi nhan vao doanh thu hoat dgng tai chinh hoac chi phi tai chinh.
Ty gia su dung de quy doi cac giao dich phat sinh bang ngoai te la ty gia giao dich th\rc te tai thoi
dilm phat sinh giao djch. Ty gia giao dich thuc te doi vai cac giao djch bang ngoai te dugc xac
dinh nhu sau;
• D6i vai hgp d6ng mua ban ngoai te (hpp dong mua ban ngoai te giao ngay, hop dong ky han,
hgp dong tuong lai, hgp ding quyen chpn, hpp dong hoan doi): ty gia ky ket trong hpp dong
mua, ban ngoai te giira Cong ty va ngan hang.
• Doi vai cac khoan gop v6n hoac nhan von gop: ty gia mua ngoai t$ cua ngan hang nai Cong ty
mo tai khoan de nhan von cua nha dau tu tai ngay gop von.
• Doi vai ng phai thu: ty gia mua ngoai te ciia ngan hang thucmg mai nai Cong ty chi djnh khach
hang thanh toan tai thai diem giao dich phat sinh.
• Doi vdi ng phai tra: ty gia ban ngoai te ciia ngan hang thuong mai noi Cong ty du kien giao
dich tai thdi diem giao dich phat sinh.
• Doi vdi cac giao djch mua sam tai san ho^c cac khoan chi phi dugc thanh toan ngay bang ngoai
te (khong qua cac tai khoan phai tra): ty gia mua ngoai te cua ngan hang thuong mai noi Cong
ty thyc hien thanh toan.
Ban thuyit minh nay la mgt bg ph^n hep thanh vd phdi dugc dgc ciing vdi Bdo cdo tdi chlnh tdng hgp 14
Dia chi: S6 03, du6ng s6 02, Khu ph6 4, phuemg Linh Trung, quan Thii Diic, TP. H6 Chi Minh, Vi$t Nam.
Cho nam tai chinh kk thiic ng^y 31 thang 12 nam 2017
B^n thuyet minh Bô cao tî chinh t6ng hyp (tilp theo)
Ty gia sii dung de danh gia lai so du cac khoan muc tien te co goc ngoai te tai ngay ket thiic nam
tai chinh dugc xac dmh theo nguyen tac sau:
• Doi voi cac khoan ngoai te giii ngan hang: ty gia mua ngoai te cua ngan hang noi Cong ty mo
tai khoan ngoai te.
• Doi voi cac khoan muc tien te co goc ngoai te dugc phan loai la tai san khac: ty gia mua ngoai
te cua Ngan hang Thuong mai Co phan Cong thuong Viet Nam (Ngan hang Cong ty thuong
xuyen co giao dich).
• Doi voi cac khoan muc tien te co goc ngoai te dugc phan loai la ng phai tra: ty gia ban ngoai te
cua Ngan hang Thucmg mai Co phan Cong thuong Viet Nam (Ngan hang Cong ty thucmg
xuyen co giao dich).
3. Tien va cac khoan tuong duffng tien

Tien bao gom tien mat va tien giii ngan hang khong ky han. Cac khoan tuong duong tien la cac
khoan dau tu ngan han co thdi han thu hoi khong qua 03 thang ke tu ngay dau tu, co kha nang
chuyen doi de dang thanh mpt lugng tien xac dinh va khong co riii ro trong viec chuyen doi thanh
tien tai thdi diem bao cao.
4. Cac khoan dau tu tai chinh

Cac khoan dau tir vao cong ty lien ket
Cong ty lien ket la doanh nghiep ma Cong ty cd anh hudng dang ke nhung khong co quyen kiem
soat doi vdi cac chinh sach tai chinh va hoat dgng. Anh hudng dang ke the hien d quyen tham gia
vao viec dua ra cac quyet djnh ve chinh sach tai chinh va hoat dong ciia doanh nghiep nhan dau tu
nhung khong kiem soat cac chinh sach nay.
Khoan dau tu vao cong ty lien ket dugc ghi nhan ban dau theo gia goc, bao gom gia mua hoac
khoan gdp von cong cac chi phi lien quan true tiep den viec dau tu. Trudng hgp dau tu bang tai san
phi tien te, gia phi khoan dau tu dugc ghi nhan theo gia trj hgp ly cua tai san phi tien te tai thdi
diem phat sinh.
Co tiic va Igi nhuan ciia cac ky trudc khi khoan dku tu dugc mua dugc hach toan giam gia tri cua
chlnh klioan dku tu do. Co tiic va Igi nhuan ciia cac ky sau khi khoan dau tu dugc mua dugc ghi
nhan doanh thu. Co tuc dugc nhan bang co phieu chi dugc theo doi so lugng co phieu tang them,
khong ghi nhan gia tri co phieu nhan dugc.
Du phong ton thk cho cac khoan dau tu vao cong ty lien ket dugc trich lap khi cong ty lien ket bi
16 vdi miic trich lap bSng chenh lech giiia von gop thuc te ciia cac ben tai cong ty lien ket va von
chii sd hiru thuc co nhan vdi ty le gop v6n ciia Cong ty so vdi tong so von gop thuc te ciia cac ben
tî cong ty lien kk. Neu cong ty lien k i t la ddi tuong lap Bao cao tai chinh hgp nhat thi can cii de
xac dinh du phong tdn that la Bao cao tai chinh hgp nhat.
Tang, giam so du phong tdn that dau tu vao cong ty lien ket can phai trich lap tai ngay ket thiic
nam tai chinh dugc ghi nhan vao chi phi tai chinh.
5. Cac khoan phai thu

Cac khoan ng phai thu dugc trinh bay theo gia tri ghi s6 trir di cac khoan du phong phai thu kho
doi.
Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dugc th\rc hifn theo
nguyen tac sau:
• Phai thu Ciia khach hang phan anh cac khoan phai thu mang tinh chat thucmg mai phat sinh tit
giao dich co tinh chat mua -- ban giira Cong ty va ngudi mua la don vi dgc lap vdi Cong ty.
• Phai thu khac phan anh cac khoan phai thu khong co tinh thuong mai, khong lien quan den
giao dich mua - ban.
Ban Ihuyel minh nay Id mgt bg ph^n hgp thdnh vd phdi dupe dgc cimg vdi Bdo cdo tdi chinh tdng hgp 15
Dia chi: S6 03, dufrng s6 02, Khu ph6 4, pliuong Linh Trung, quan Thu Due, TP. H6 Chi Minh, Vigt Nam.
BAO CAO T A I C H I N H T O N G HQP
Cho nam tai chinh kk thuc ngay 31 th^ng 12 nam 2017
Ban thuyet minh Bdo cdo Wi chtnh t6ng hyp (tigp theo)
Du phong phai thu kho doi dugfc lap cho tumg khoan ngf phai thu kho doi can cu vao tuoi ngf qua
han cua cac khoan ng hoac du kien muc ton that co the xay ra, cu the nhu sau:
• Doi voi ng phai thu qua han thanh toan:
30% gia tri doi vdi khoan ng phai thu qua han tij tren 06 thang den dudi 01 nam.
50% gia tri doi vdi khoan ng phai thu qua han tu 01 nam den dudi 02 nam.
70% gia trj doi vdi khoan ng phai thu qua han tir 02 nam din dudi 03 nam.
100% gia tri doi vdi khoan ng phai thu qua han tu 03 nam trd len.
• Doi vdi ng phai thu chua qua han thanh toan nhung kho cd kha nang thu hoi: can cu vao d\
k i l n muc ton that de lap du phdng.
Tang, giam so du du phong ng phai thu kho doi can phai trich lap tai ngay ket thuc nam tai chinh
dugc ghi nhan vao chi phi quan ly doanh nghiep.
6. Hang ton kho

Hang ton kho dugc ghi nhan theo gia thap hon giiia gia goc va gia tri thuan co the thuc hien dugc.
Gia goc hang ton kho dugc xac dinh nhu sau:
• Nguyen vat lieu, hang hda: bao gom chi phi mua va cac chi phi lien quan tryrc tiep khac phat
sinh de co dugc hang ton kho d dia diem va trang thai hien tai.
• Chi phi san xuat kinh doanh dd dang: chi bao gom chi phi nguyen vat lieu chinh.
• Thanh pham: bao gom chi phi nguyen vat lieu, nhan cong trye tiep va chi phi san xuat chung
CO lien quan true tiep dugc phan bo dua tren muc dg hoat dgng binh thudng.
Gia xukt kho dugc tinh theo phucmg phap binh quan gia quyen va dugc h^ch toan theo phuong
phap ke khai thudng xuyen.
Gia tri thu^n cd t h i thuc hien dugc la gia ban udc tinh ciia hang ton kho trong ky san xuat, kinh
doanh binh thudng tru chi phi udc tinh de hoan thanh va chi phi udc tinh can thiet cho vi$c tieu thy
chiing.
Dy phong giam gia hang tOn kho dugc lap cho tung mat hang ton kho cd gia goc Idn hon gia tri
thuan cd the thuc hien dugc. Tang, giam so du dy phong giam gia hang ton kho can phai trich lap
tai ngay ket thiic nam tai chinh dugc ghi nhan vao gia von hang ban.
7. Chi phi tra trudc

Chi phi tra trudc bao gom cac chi phi thye te da phat sinh nhung c6 lien quan den ket qua hoEit
dgng san xuat kinh doanh cua nhieu ky ke toan. Chi phi tra trudc cua Cong ty la cong cu, dyng cy,
t i i n thue d i t tra trudc va chi phi mua van phong. Cac chi phi tra trudc nay dugc phan bo trong
khoang thdi gian tra trudc hoac thdi gian cac Igi ich kinh t l tuong ling dugc tao ra tu cac chi phi
nay.
Cong cu, dung c{t

Cac cong cu, dyng cy da dua vao sii dyng dugc phan bo vao chi phi theo phuomg phap dudng thang
vdi thdi gian phan bo khong qua 02 nam.
Tien thue ddt tra trudc

T i i n thue d4t tra trudc t h i hien khoan t i i n thue dat da tra cho phan dat Cong ty dang sir dyng. Tien
thue ddt tra trudc dugc phan b6 vao chi phi theo phuong phap dudrig thang tucmg ung vdi thdi gian
thue quy dinh trong hgp d6ng thue dat.
Chi phi mua van phdng

Chi phi mua van phdng dugc phan b6 vao chi phi theo phuong phap dudng thang vdi thdi gian
tuong ung vdi thdi gian quy dinh trong hgp dong.
Ban thuyit minh nay la mgt b$ phan hpp thimh vd phdi dugc dgc citng vdi Bdo cdo tdi chinh tdng hgp 16
Dia chi: S6 03, duemg s6 02, Khu pho 4, phucmg Linh Trung, quan Thii Due, TP. H6 Chi Minh, Vi6t Nam.
Cho nam tai chinh kk thuc ng^y 31 thdng 12 nam 2017
Ban thuyet minh Bao cao tî chinh tdng hyp (tigp theo)
8. Tai san co dinh hiru hinh

Tai san co dinh huu hinh dugc the hien theo nguyen gia trir hao mon luy ke. Nguyen gia tai san co
djnh hiru hinh bao gom toan bp cac chi phi ma Cong ty phai bo ra d l c6 dupe tai san co dinh tinh
den thai diem dua tai san do vao trang thai san sang su dung. Cac chi phi phat sinh sau ghi nhan
ban dau chi dupe ghi tang nguyen gia tai san co djnh neu cac chi phi nay chac chan lam tang Ipi ich
kinh te trong tuong lai do su dung tai san do. Cac chi phi phat sinh khong thoa man dieu kien tren
dupe ghi nhan la chi phi san xuat, kinh doanh trong nam.
Khi tai san co dinh huu hinh dupe ban hay thanh ly, nguyen gia va gia tn hao mon IGy ke dupe xoa
so va lai, 16 phat sinh do thanh ly dupe ghi nhan vao thu nhap hay chi phi trong nam.
Tai san co dinh hiru hinh duac khau hao theo phuang phap duong thang dua tren thdi gian hiru
dung udc tinh. So nam khau hao ciia cac loai tai san cd djnh hiru hinh nhu sau:
Loai tai san c6 dinh S6 nam
Nha cua, vat kien true 05 - 20
May moc va thiet bi 05-12
Phuong tien van tai, truyen dan 06-10
Thilt bj, dung cu quan ly 03-10
9. Tai san co dinh vo hinh

Tai san co dinh vd hinh dugc the hien theo nguyen gia tru hao mdn liiy ke.
Nguyen pia tai san cd dinh v6 hinh bao gom toan bp cac chi phi ma Cong ty phai bo ra de co dugc
tai san c6 djnh tinh den thdi diem dua tai san do vao trang thai san sang su dung. Chi phi lien quan
den tai san co djnh vo hinh phat sinh sau khi ghi nhan ban dau dupe ghi nhan la chi phi san xuat,
kinh doanh trong nam tru khi cac chi phi nay gin lien vdi mpt tai san co djnh vo hinh cu the va lam
tang Igi ich kinh te tir cac tai san nay.
Khi tai san c6 dinh v6 hinh dupe ban hay thanh ly, nguyen gia va gia trj hao mon liiy ke dupe xda
so va lai, 16 phat sinh do thanh ly dugc ghi nhan vao thu nhap hay chi phi trong nam.
Tai san co dinh vo hinh ciia Cong ty chi bao gom quyen su dung dat
Quyen su dung d§t la toan bg cac chi phi thuc t l C6ng ty da chi ra cd lien quan trye tiep tdi dat sit
dyng, bao g6m: tien chi ra de cd quyen su dung dat, chi phi cho den bii, giai phong mat bang, san
lap mat bang, le phi trudc ba... Quyin sir dung dat dugc khau hao theo phuong phap dudng thang
trong 50 nam.
QuyIn sii dung dat la tien thue dat Cong ty tra mpt Ian cho nhilu nam va dupe cap Giay chung
nhan quyIn su dyng dat. Quyen su dung d i t nay dugc khau hao theo thdi han thue dat (45-50
nam).
10. Chi phi xay du-ng co* ban dof dang

Chi phi xay dyng co ban dd dang phan anh cac chi phi lien quan trye tiep (bao g6m ca chi phi lai
vay CO lien quan phii hgp vdi chinh sach ke toan ciia Cong ty) den cac tai san dang trong qua trinh
xay dung, may mdc thilt bj dang lip dat d l phuc vy cho muc dich san xuat, cho thue va quan ly
cung nhu chi phi lien quan den viec siia chiia tai san c6 djnh dang thyc hien. Cac tai san nay dugc
ghi nhan theo gia goc va khong dugc tinh khau hao.
11. Cac khoan ny phai tra va chi phi phai tra

Cac khoan ng phai tra va chi phi phai tra dugc ghi nhin cho so tien phai tra trong tuong lai lien
quan den hang hoa va dich vy da nhan dugc. Chi phi phai tra dugc ghi nhan dya tren cac udc tinh
hgp ly ve sd tien phai tra.
Ban thuyit minh nay la mpt bp ph4n hpp thanh vd phdi dupe dgc citng vdi Bdo cdo tdi chinh tdng hgp 17
Dia chi: S6 03, duirag s6 02, Khu ph6 4, phucmg Linh Trung, quan Thu Diic, TP. H6 Chi Minh, Viet Nam.
BAO CAO TAI CHINH TONG HQP
Cho nam tî chinh kk thiic ngay 31 thang 12 nSm 2017
Ban thuyet minh Bao cao tî chinh tOng hyp (tiep theo)
Vife phan loai cac khoan phai tra la phai tra ngudi ban, chi phi phai tra va phai tra khac dugc thuc
hien theo nguyen tac sau:
• Phai tra ngudi ban phan anh cac khoan phai tra mang tinh chat thucmg mai phat sinh tu giao
djch mua hang hoa, dich vu, tai san va ngudi ban la don vi doc lap vdi Cong ty, bao gom ca
cac khoan phai tra khi nhap khau thong qua ngudi nhan uy thac.
• Chi phi phai tra phan anh cac khoan phai tra cho hang hda, djch vu da nhan dugc tir ngudi ban
hoac da cung cap cho ngudi mua nhung chua chi tra do chua cd hoa don hoac chua dii ho so,
tai lieu ke toan va cac khoan phai tra cho ngudi lao dong vk tien luong nghi phep, cac khoan
chi phi san xuat, kinh doanh phai trich trudc.
• Phai tra khac phan anh cac khoan phai tra khong c6 tinh thuong mai, khong lien quan den giao
djch mua, ban, cung cap hang hda djch vu.
Cac khoan ng phai tra va chi phi phai tra dugc phan loai ngan han va dai han tren Bang can doi ke
toan can cu theo ky han con lai tai ngay ket thiic nam tai chinh.
12. Von chu sd huu

Von gop cua chu s& hiru
Von gdp ciia chii sd hixu dugc ghi nhgn theo sd von thyc ti da gdp cua cac co dong.
13. Phan phoi loi nhuan

Loi nhuan sau thue thu nhap doanh nghiep dugc phan phoi cho cac co dong sau khi da trich lap cac
quy theo Dieu le ciia Cong ty ciing nhu cac quy dinh ciia phap luat va da dugc Dai hgi dong cd
dong phe duyet.
Viec phan phoi Igi nhuan cho cac cd dong dugc can nhac den cac khoan muc phi tien te nam trong
Igi nhuan sau thue chua phan phdi cd the anh hudng den luong tien va kha nang chi tra cd tiic nhu
lai do danh gia lai tai san mang di gdp vdn.
Cd tiic dugc ghi nh^n la ng phai tra khi dugc Dai hdi dong cd ddng phe duy$t.
14. Ghi nhan doanh thu va thu nhap

Doanh thu bdn hang hod, thanh pham
Doanh thu ban hang hda, thanh pham dugc ghi nhan khi ddng thdi thda man cac dieu kifn sau:
• Cdng ty da chuyin giao phan Idn rui ro va Igi ich gan lien vdi quyen sd hiru hang hoa, san
pham cho ngudi mua.
• Cdng ty khdng con n i m gift quyen quan ly hang hda, san pham nhu ngudi sd hftu hang hda,
san pham hoac quyIn kiem soat hang hoa, san pham.
• Doanh thu dugc xac dinh tuong doi chac chan. Khi hgp ddng quy dinh ngudi mua dugc quyen
tra lai san pham, hang hoa da mua theo nhiing dieu kien cu the, doanh thu chi dugc ghi nhan
khi nhiing dilu kien cu the dd khdng con tdn tai va ngudi mua khdng dugc quyen tra lai hang
hoa, san phAm (tru trudng hgp khach hang cd quyen tra lî hang hoa, san pham dudi hinh thiic
ddi lai de lay hang hoa, dich vu khac).
• Cdng ty da hoac se thu dugc Igi ich kinh te tu giao djch ban hang.
• Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cung cap dich vu

Doanh thu cung cap dich vu dugc ghi nhan khi ddng thdi thda man cac dieu kien sau:
• Doanh thu dugc xac dinh tuong ddi chac chan. Khi hgp ddng quy djnh ngudi mua dugc quyen
tra lai dich vu da mua theo nhiing dieu kien cy thd, doanh thu chi dugc ghi nhan khi nhixng
dilu kien cu the do khdng con tdn tai va ngudi mua khdng dugc quyen tra lai dich vy da cung
cap.
• Cdng ty da hoSe se thu dugc Igi ich kinh te tu giao djch cung cap dich vy do.
• Xac dinh dugc phan cdng viec da hoan thanh vao thdi diem bao cao.
Ban thuyet minh nay id mgt bg phtpt hpp thanh vd phdi dupe dgc cimg v&i Bdo cdo tdi chinh long hpp 18
Dia chi: S6 03, du^mg s6 02, KJiu ph6 4, phubng Linh Trung, quSn Thil Dire, TP. H6 Chi Minh, Viet Nam.
Cho nam tai chinh kk thiic ng^y 31 thdng 12 nam 2017
Ban thuyit minh Bdo cdo tai chinh tong hyp (tigp theo)
• Xac djnh dugc chi phi phat sinh cho giao dich va chi phi d l hoan thanh giao dich cung c4p dich
vu do.
Trucmg hgp dich vu dugc thuc hien trong nhilu ky thi doanh thu dugc ghi nhan trong ky dugc cSn
cii vao ket qua phan cong viec da hoan thanh vao ngay ket thiic ky k l toan.
Doanh thu gia cong

Doanh thu doi voi lioat dgng nhan gia cong vat tu, hang hoa la so tien gia cong thuc te dugc hucmg,
khong bao gom gia tri vat tu, hang hoa nhan gia cong.
Tien lai
Tien iai dugc ghi nhan tren co so thoi gian va lai suit thyc te tung ky.
15. Cac khoan giam trir doanh thu

Cac khoan giam tru doanh thu bao g i m chilt khau thuong mai, hang ban bi tra lai phat sinh cung
ky tiSu thu san pham, hang hoa dugc dieu chinh giam doanh thu ciia ky phat sinh.
Trucmg hgp san pham, hang hoa da tieu thu tu cac ky truoc, den ky nay mdi phat sinh chiet khau
thucmg mai, tra lai thi dugc ghi giam doanh thu theo nguyen tac:
• Neu khoan giam gia, tra lai phat sinh truoc thdi dilm phat hanh Bao cao tai chinh tong hgp: ghi
giam doanh thu tren Bao cao tai chinh tong hgp ciia nam nay.
• N I U khoan giam gia, tra lai phat sinh sau thdi diem phat hanh Bao cao tai chinh tong hgp: ghi
giam doanh thu tren Bao cao tai chinh tdng hgp cua nam sau.
16. Chi phi di vay

Chi phi di vay bao gom lai t i i n vay va cac chi phi khac phat sinh lien quan trye tiep den cac khoan
vay.
Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. Trudng hgp chi phi di vay lien quan true
tiep den viec dau tu xay dyng hoac san xuat tai san dd dang can cd mot thdi gian dii dai (tren 12
thang) de co the dua vao sur dunp theo mye dich dinh trudc hoac ban thi chi phi di vay nay dugc
tinh vao gia tri ciia tai san dd. Ddi vdi khoan vay rieng phyc vy vi?c xay dyng tai san cd dinh, bat
ddng san dau tu, lai vay dugc vdn hoa ke ca khi thdi gian xay dung dudi 12 thang. Cac khoan thu
nhap phat sinh tu viec dau tu tam thdi cac khoan vay dugc ghi giam nguyen gia tai san c6 lien
quan.
Doi vdi cac khoan vdn vay chung trong dd cd sii dyng cho myc dich dau tu xay dung hoac san xuat
tai san dd dang thi chi phi di vay vdn hda dugc xac dinh theo ty le vdn hda ddi vdi chi phi luy ke
binh quan gia quyen phat sinh cho viec dau tu xay dyng co ban hoac san xuat tai san do. Ty 1? vdn
hda dugc tinh theo ty le lai suat binh quan gia quyen ciia cac khoan vay chua tra trong nam, ngoai
trir cac khoan vay rieng b i | t phyc vy cho myc dich hinh thanh mot tai san cy the.
17. Cac khoan chi phi

Chi phi la nhirng khoan lam giam Igi ich kinh t l dugc ghi nhan tai thdi diem giao dich phat sinh
hoac khi co kha nang tuong doi chic chan se phat sinh trong tuong lai khdng phan biet da chi tien
hay chua.
Cac khoan chi phi va khoan doanh thu do nd tao ra phai dugc ghi nhan ddng thdi theo nguyen tac
phu hgp. Trong trudng hgp nguyen tic phu hgp xung dot vdi nguyen tac than trgng, chi phi dugc
ghi nhan can cu vao ban chat va quy djnh ciia cac chuan muc ke toan de dam bao phan anh giao
djch mQt each trung thuc, hgp ly.
Ban Ihuyel minh ndy Id mgl phdn hgp thanh vd phdi dugc dgc cung vdi Bdo cdo tdi chlnh tong hgp 19
Dia chi: S6 03, duemg s6 02, Khu ph6 4, phuemg Linh Trung, quan Thu Dire, TP. H6 Chi Minh, Vi§t Nam.
BAO c A o T A I CHiNH TONG HQP
Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2017
Ban thuy€t minh Bdo cao tdi chinh t6ng hyp (tilp theo)
18. Thue thu nhap doanh nghiep

Chi phi thue thu nhap doanh nghiep bao g6m thue thu nhap hi^n hanh va thue thu nhap hoan lai.
Thue thu nhap hien hanh

Thue thu nhap hien hanh la khoan thuS dugc tinh dua tren thu nhap tinh thu8. Thu nhap tinh thue
chenh lech so voi Igi nhuan ke toan la do dieu chinh cac khoan chenh lech tam thdi gi&a thul va ke
toan, cac chi phi khong dugc tru cGng nhu dieu chinh cac khoan thu nhap khong phai chiu thue va
cac khoan 16 dugc chuyen.
Thue thu nhap hoan lai

Thue thu nhap hoan lai la khoan thul thu nhap doanh nghiep se phai nop hoac se dugc hoan lai do
chenh lech tam thdi giira gia tri ghi so ciia tai san va ng phai tra cho muc dich lap Bao cao tai chinh
va CO sd tinh thue thu nhap. Thul thu nhap hoan lai phai tra dugc ghi nhan cho t4t ca cac khoan
chenh lech tam thdi chiu thue. Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan
trong tuong lai se co Igi nhuan tinh thue de sir dung nhung chenh lech tam thdi dugc khau tru nay.
Gia tri ghi sd cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thiic
nam tai chinh va se dugc ghi giam ddn muc dam bao chac chan co dii Igi nhuan tinh thue cho phdp
Igi ich cua mot phhn hoac toan bp tai san thud thu nhap hoan lai dugc su dung. Cac tai san thue thu
nhap doanh nghiep hoan lai chua dugc ghi nhan trudc day dugc xem xet lai vao ngay ket thiic nam
tai chinh va dugc ghi nhan khi chac ch4n cd dii Igi nhuan tinh thue de eo the sii dung cac tai san
thue thu nhap hoan lai chua ghi nhan nay.
Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc xac dinh theo thue suat du
tinh se ap dung cho nam tai san dugc thu hdi hay ng phai tra dugc thanh toan dya tren cac muc
thue suit CO hieu luc tai ngay ket thiic nam tai chinh. Thue thu nhap hoan lai dugc ghi nhan vao
Bao cao kdt qua hoat ddng kinh doanh va chi ghi tryc tiep vao vdn chii sd hiru khi khoan thue dd
lien quan d i n cac khoan myc dugc ghi thang vao vdn chii sd hiru.
Tai san thud thu nhap hoSn lai va thue thu nhap hoan lai phai tra dugc bu tru khi:
• Cdng ty CO quydn hgp phap dugc bu trii giiJa tai san thue thu nhap hien hanh vdi thue thu nhap
hien hanh phai nop; va
• Cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra nay lien quan den thue thu
nhap doanh nghiep dugc quan ly bdi cung mpt co quan thue:
Ddi vdi cung mot don vi chiu thue; hoac
Cong ty du dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien
hanh tren co sd thuan hoac thu hdi tai san ddng thdi vdi viec thanh toan ng phai tra trong
tung ky tuong lai khi cac khoan trgng ydu ciia thue thu nhap hoan lai phai tra hoac tai san
thue thu nhap hoan lai dugc thanh toan hoac thu hdi.
19. Ben lien quan

Cac ben dugc coi la lien quan neu mot ben cd kha nang kiem soat hoac co anh hudng dang ke ddi
vdi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat ddng. Cac ben ciing dugc xem
la ben lien quan neu cung chm sy kiem soat chung hay chiu anh hudng dang ke chung.
Trong viec xem xet moi quan h$ ciia cac ben lien quan, ban chat ciia moi quan h? dugc chii trgng
nhieu hon hinh thiic phap ly.
20. Bao cao theo bo phan

Bg phan theo lmh vuc kinh doanh la mgt phan co the xac dinh rieng bi$t tham gia vao qua trinh san
xuit hoac cung cip san phim, dich vy va cd riii ro va Igi ich kinh te khac vdi cac bp phan kinh
doanh khac.
Ban thuyet minh ndy Id mpt bg phgn hgp thanh vd phdi dupe dgc cung vdi Bdo cdo tdi chlnh tdng hpp 20
Dja chi: S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quan Thii Due, TP. H 6 Chi Muih, Viet Nam.
BAO CAO T A I C H I N H T O N G HOP
Cho nam tai chinh k8t thiic ngay 31 thang 12 nam 2 0 1 7
Ban thuyet minh Bdo cdo tki chinh tong hyp (tilp theo)
Bp phan theo khu vuc dia ly la mot phan co the xac dinh rieng biet tham gia vao qua trinh san xuat
hoac cung cap san phim, dich vu trong pham vi mot mdi trudng kinh te cu the va co riii ro va Ipi
ich kinh te khac vdi cac bp phan kinh doanh trong cac mdi trudng kinh te khac.
Thong tin bp phan dupe lap va trinh bay phii hpp vdi chinh sach ke toan ap dung cho viec lap va
trinh bay Bao cao tai chinh tdng hpp ciia Cdng ty.
21. Cong cu tai chinh

Tdi san tdi chinh
Viec phan loai cac tai san tai chinh nay phu thupc vao ban chat va muc dich ciia tai san tai chinh va
dupe quyet dinh tai thdi diem ghi nhan ban dau. Cac tai san tai chinh ciia Cdng ty gdm cd tien va
cac khoan tuong duong tien, cac khoan phai thu khach hang, phai thu khac.
Tai thdi diem ghi nhan ban dau, cac tai san tai chinh dupe ghi nhan theo gia gdc cdng cac chi phi
giao djch co lien quan true tiep den tai san tai chinh dd.
Ntrphdi trd tdi chinh

Viec phan loai cac khoan np phai tra tai chinh phu thupc vao ban chat va muc dich ciia khoan np
phai tra tai chinh va dupe quyet dinh tai thdi didm ghi nhan ban dau. N p phai tra tai chinh ciia
Cdng ty gdm cd cac khoan phai tra ngudi ban, vay va np, cac khoan phai tra.
Tai thdi diem ghi nhan ban dau, cac khoan np phai tra tai chinh dupe ghi nhan ban dau theo gia goc
trir cac chi phi giao dich cd lien quan true tiep den np phai tra tai chinh dd.
Bu trir cac cdng cu tdi chinh

Cac tai san tai chinh va np phai tra tai chinh chi dupe bu trir vdi nhau va trinh bay gia trj thuan tren
Bang can ddi ke toan khi va chi khi Cdng ty:
• Co quyen hpp phap de bu trir gia tri da dupe ghi nhan; va ONC
NHIEI
• Cd du dinh thanh toan tren co sd thuin hoac ghi nhan tai san va thanh toan np phai tra ciing
mpt thdi diem.
T H O N G T I NB O S U N G C H OC A CK H O A N M U C T R I N U B A YT R O N G B A N G C A ND O I
KE TOAN TONG HOP
1. Tien va cac khoan tuffng duong tien

So cuoi nam So dau nam
Tien mat 1.561.559.680 675.511.040
Tien giiri ngan hang khdng ky han 4.107.702.737 7.586.209.799
Cac khoan tuomg duong tien (tien giii cd ky han
dudi 03 thang) 125.000.000.000 120.000.000.000
Cong 130.669.262.417 128.261.720.839
2. Phai thu ngan han ciia khach hang

Cdng ty TNHH Qudc td Unilever Vi$t Nam 4.027.379.759 8.532.844.839
Cdng ty TNHH Dich vu EB 3.286.826.835 9.770.123.663
Toyotsu Chemiplas Corporation 14.676.543.718 10.665.937.949
Cdng ty TNHH San xuat Hoang Nam 4.366.000.000 10.810.800.000
Lien hiep Hpp tac xa Thuong mî TP. Ho Chi
Minh 35.541.241.330 36.389.382.210
Ban thuyit minh ndy Id mpt 6(3 phdn hgp ihdnh vd phdi dugc dpc citng vdi Bdo cdo tdi chinh tong hgp 21
Dia chi: S6 03, dudng s6 02, khu ph6 4, phudng Linh Trung, quan Thu Diic, TP. H6 Chi Minh, Viet Nam.
B A O C A O T A I C H I N H TONG H O P
Ban thuyet minh Bao cdo tki chinh tong hgp (tiSp theo)

Cong ty TNHH M M Mega Market ( Viet Nam ) 3.898.826.706 14.959.896.914
Cong ty Co phan Dich vu Thuong mai Tdng hgp
Vincommerce 19.783.602.007 1.670.678.665
Cac khach hang khac 15.150.973.087 12.675.340.494
Cong 100.731.393.442 105.475.004.734
3. Tra trudc cho ngudi ban ngan han

So cuoi nam So dau n^m
Trd trit&c cho cdc ben lien quan 1.912.374.200 -
Cong ty Co phan Phan bon va Hda chit Can Tho 1.912.374.200 -
Trd tru&c cho ngir&i bdn khdc 2.730.405.453 1.559.399.625
Hayssen Sandiacre Europe Ltd 277.495.512
Cong ty TNHH Nhua co khi & ThuongI mai Chan
Thuan Thanh 79.459.488 203.641.000
Cdng ty TNHH San xuat Hoang Nam 1.171.210.696 774.048.091
Cdng ty Cd phan Thidt bj Cdng nghiep va M d i
trudng A Chau 467.200.000 -
Cdng ty TNHH Dich vy Thuong mai Nam Son
Tan 431.000.000 -
Cac nha cung cap khac 581.535.269 304.215.022
Cong 4.642.779.653 1.559.399.625
4. Phai thu ngan ban khac

Gia tri Du phong Gia tri D u phong
Lai du thu tien gui tiet kiem 107.166.386 159.544.444
Cac khoan ky quy ngan han 507.723.214 808.623.660
Cac khoan phai thu ngin han khac 950.462.898 68.778.209
Cpng 1.565.352.498 1.036.946.313
Hang ton kho

Gia goc D u phong Gia goc Du phong
Hang mua dang di tren dudng 1.015.568.400 7.332.652.940
Nguyen lieu, vat lieu 70.212.514.181 - 78.337.800.115
Cdng cu, dyng cy 3.213.162.439 821.266.720
Chi phi san xu4t, kinh doanh dd dang 263.468.214 216.286.265
Thanh pham 52.430.749.977 - 43.076.979.218
Hang hda 9.176.512.002 9.641.437.352
Cong 136.311.975.213 - 139.426.422.610
Chi phi tra trudc dai ban

Chi phi mua vSn phong 3.831.081.090 3.920.696.574
Cdng cy, dyng cy 1.248.797.560 796.042.301
Tien thue dat 15.537.975.000 15.931.335.000
Cac chi phi tra trudc dai han khac 797.285.069 1.353.296.746
Cong 21.415.138.719 22.001.370.621
Ban thuyet minh nay la mgt bq phan hgp thanh vd phdi dugc dgc ding vdi Bdo cdo tdi chinh tong hgp 22
Dia chi: S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quan Thu Due, TP. H6 Chi Minh, Vi$t Nam.
Ban thuyet minh Bio c&o tki chinh t5ng hyp (tilp theo)
7. Tai san co dinh hiru hinh

Nha cira, v§t M&ym6cvh Phinrng tien van Thiet bj, dung
kien true thiet bi tai, truyen dan cu quan ly Cong
Nguyen gi&
S6 dau nam 165.082.412.645 175.854.097.124 14.652.586.842 4.650.235,486 360.239.332.097
Mua trong nSm 5.017.771.907 19.518.318.000 2.016.063.909 206.818.182 26.758.971.998
Dau tu x§.y dyng ca ban
hoan thanh 9.852.786.723 10.774.416.797 20.627.203.520
Thanh ly, nhu<7ng bin (1.249.574.000) (209.333.333) (363.334.381) (1.822.241.714)
S6 cu6i nSm 179.952.97L275 204.897.257.921 16.459.317.418 4.493.719.287 405.803.265.901
Trong do:
Da khau hao het nhung
van c6n su dyng 20.208.104.845 17.907.229.709 3.813.098.909 1.048.396.717 42.976.830.180
Cha thanh ly
Gia trj hao m5n

S6 dau nam 44.804.753.404 57.118.134.603 7.193.002.818 2.186.967.845 111.302.858.670
Khiu hao trong nim 9.053.694.194 15.853.779.146 1.434.188.368 475.328.419 26.816.990.127
Thanh ly, nhugng bdn (1.249.574.000) (209.333.333) (363.334.381) (1.822.241.714)
So cuoi nSm 53.858.447.598 71.722.339.749 8.417.857.853 2.298.961.883 136.297.607.083
Gia tri cdn lai

So dau nam 120.277.659.241 118.735.962.521 7.459.584.024 2.463.267.641 248.936.473.427
So cuoi nSm 126.094.523.677 133.174.918.172 8.041.459.565 2.194.757.404 269.505.658.818
Trong do:
Tam thdi chua su dyng
Dang chb thanh 1;^
8. Tai san co dinh vo hinh

Nguyen gia Gia tri hao mdn Gia tri con lai
Sd dau nam 37.912.696.300 6.384.243.759 31.528.452.541
Khau hao trong nam 812.546.628
So cuoi nam 37.912.696.300 7.196.790.387 30.715.905.913
Trong do:
Tam thdi chua sir dung
Dang chd thanh ly
9. Chi phi xay durng cot ban dd dang

Chi phi phat
sinh trong Kit chuyen vao Ket chuyen
So dau nSm nam TSCD trong nSm gidm khdc So cuoi nam
Xay dung ca ban dd
dang
Cong trinh Kho thanh
n pham so 5 Chi nhanh
I Binh Duang 9.713.800.000 (9.713.800.000)
r
Cong trinh May ddng
goi bot gi$t tu dong
Hassia40-}.200g 10.951.789.280 (10.914.553.520) (37.235.760)
Cdc cong trinh khdc 39.430.000 1.150.000 40.580.000
Cong 20.705.019.280 (20.627.203.520) (37.235.760) 40.580.000
10. Cac khoan dau tu tai chinh

Cac khoan diu tu tai chinh ciia Cdng ty chi cd dau tu gop vdn vao don v i khac. Thdng tin ve khoan
dau tu tai chinh ciia Cdng ty nhu sau:
Bdn thuyet minh ndy Id mgt bp phgn hpp thanh vd phdi dupe dgc cung vdi Bdo cdo tdi chinh long hpp 23
r
Dia chi: S6 03, diremg s6 02, Khu ph6 4, phubng Linh Trung, quSn Thu Diic, TP. H6 Chi Minh, ViSt Nam.
Cho nam tai chinh kk thiic ngay 31 thdng 12 nam 2017
Ban thuygt minh Bko cao tai chinh t5ng hyp (tigp theo)
Theo Giay chiing nhan dang ky doanh nghiep so 0106872723 ngay 09 thang 6 nam 2015, dang ky
thay doi l4n thu nhat ngay 26 thang 6 nam 2015 do So Ke hoach va Dau tu TP. Ha Npi cap, Cong
ty dau tu vao Cong ty TNHH Xalivico voi gia tri phan von gop la 130.000.000.000 VND, tuong
duong 26% v6n dieu le. Tai ngay ket thiie nam tai chinh, Cong ty da dau tu 55.000.000.000 VND,
tuong duong 11% von dieu le.
Gid tri htpp ly

Cong ty chua xac dinh gia tri hpp ly cua cac khoan dau tu do chua co huong dan cu the ve viec xac
dinh gia tri hpp ly.
Khoan dau tu gdp von vdo don v/ khdc dugrc su dung de the chap
Cong ty da dung tong so von thye gop tinh theo menh gia vao von dieu le cua Cong ty TNHH
Xalivico tai tung thdi didm dd dam bao cho khoan vay tai Tap doan Vingroup -- Cdng ty cd phan.
IL Tai san thue thu nhap hoan lai

Tdi sdn thue thu nhap hoan lai dd ghi nhan
Tai san thue thu nhap hoan lai lien quan den khoan chenh lech tam thdi dupe khau tru, chi tiet nhu
sau:
Nam nay Nam trudc
So dau nam 4.045.317.500 4.264.094.203
Ghi nhan vao kdt qua kinh doanh (1.628.085.906) (218.776.703)
S6 cuoi nam 2.417.231.594 4.045.317.500
Thue suit thue thu nhap doanh nghiep su dung de xac dinh gia tri tai san thud thu nhap hoan lî la
20%.
12. Phai tra ngudi ban ngan han/dai han

12a. Phdi trd ngudi bdn ngan han
Phdi trd cdc ben lien quan 3.050.919.870 5.746.723.427
P Cdng ty Cd phan Xuat nhap khau Hda chat Mien 3.487.517.000
Nam 1.989.339.000
Cdng ty Cd phhn Hda chit Viet Tri 240.674.520 129.713.127
^ Cdng ty Cd phan Bpt giat va Hoa chSt Due Giang - 1.707.750.000
Cdng ty TNHH M T V Hda chat Co ban Mien Nam 527.815.200 304.950.800
Cdng ty TNHH MTV Vat tu va X u i t nhap khku Hda 116.792.500
^ chat 293.091.150
Phdi trd cdc nhd cung cap khdc 128.380.627.439 134.613.262.278
Cdng ty T N H H UIC Viet Nam 11.364.120.268 15.870.039.181
Cdng ty Hoa chat Soft 26.299.205.614 10.926.069.869
Chi nhanh Cdng ty Cd phan Tico - 4.609.515.207
A. R. Stanchem PVT Co., Ltd. 5.049.779.280
Cdng ty Cd phSn Dau tu & Xay l i p Thanh An 665 - 18.509.563.000
Cac nha cung cap khac 90.717.301.557 79.648.295.741
Cong 131.431.547.309 140.359.985,705
12b, Phdi trd ngudi bdn ddi han

Khoan phai tra cho Cdng ty TNHH Qudc te Unilever Vi$t Nam.
12c. Nff qua han chua thanh toan

Cdng ty khdng cd np phai tra ngudi ban qua hgn chua thanh toan.
Bdn thuyit minh ndy Id mgt bg phdn h(rp ihdnh vd phdi dugc dgc ding vdi Bdo cdo tdi chinh tong hgp 24
Dia chi: So 03, duimg s6 02, Khu ph6 4, phuang Linh Trung, qu$n Thii Due, TP. H6 Chi Minh, Viet Nam.
BAO C A O T A I C H I N H TONG HOP
Cho n5m tai chinh ket thiic ngay 31 thSng 12 nSm 2017
Ban thuyet minh Bao cao tî chinh tdng hyp (tiep theo)
13. Ngiroi mua tra tien trudc ngan han

Wadi Hadramout Import Company 418.543.375 931.462.072
Anco Brothers Co., Ltd 25.182.507 2.575.966.458
Puregold Duty Free, Inc. 6.650.654.623 7.730.483
Cac khach hang khac 11.006.546.391 8.581.592.450
Cong 18.100.926.896 12.096.751.463
14. Thue va cac khoan phai nop Nha nuoc

So phdi ngp So da thuc nOp
So dau nSm trong nam trong nSm So cuoi nSm
Thue GTGT h^ng ban noi dia 2.085.436.000 11.281.075.639 (12.838.875.048) 527.636.591
Thud GTGT h^ng nhap khiu 13.452.412.120 (13.452.412.120)
Thue xuat, nhap khau 643.797.930 (643.797.930)
Thu6 thu nhap doanh nghifp 10.360.914.159 37.574.131.935 (38.814.746.658) 9.120.299.436
Thu§ thu nhap c^ nhan 996.155.529 3.133.158.680 (2.808.782.659) 1.320.531.550
Thui tî nguyen 277.760 6.357.760 (6.128.640) 506.880
Tien thue dat 5.093.941.827 (5.093.941.827)
Thu^ su dung dat phi ndng nghiep 94.511.889 (94.511.889)
Thue mon bai 7.000.000 (7.000.000)
Phi, le phi va cic khoan phai nop
khac 116.494.542 (116.494.542)
Cong 13.442.783.448 71.402.882.322 (73.876.691.313) 10.968.974.457
Thue gid tri gia tdng

Cong ty nop thud gia tri gia tang theo phuong phap khau trir. Thue suat thue gia tri gia tang nhu
sau:
Hang xuat khau 0%
Nude 05%
10%
Bpt giat, ch4t t i y nia long
Thue xuat, nhap khau
Cdng ty ke khai va nop theo thdng bdo ciia Hai quan.
Thue thu nhap doanh nghiep
Cdng ty phai npp thue thu nhap doanh nghifp cho cac khoan thu nhap tinh thue vdi thue suat 20%.
Thud thu nhap doanh nghiep phai npp trong nam duoc du tinh nhu sau:
Nam nay Nam trudc
Tdng Ipi nhuan ke toan trudc thue 186.947.190.237 198.072.240.859
Cac klioan dieu chinh tang, giam Ipi nhuan ke
toan de xac dinh Ipi nhuan chiu thue thu nhap
doanh nghiep:
Cdc khoan dieu chinh tdng 19.314.302.369 26.160.213.820
Cdc khoan dieu chinh giam (22.074.419.048) (19.583.703.820)
Thu nhap tinh thue 184.187.073.558 204.648.750.859
Thue suit thud thu nhap doanh nghiep 20% 20%
Thue thu nhap doanh nghiep phdi nop theo thue
suat pho thong 36.837.414.712 40.929.750.172
Diiu chinh thue thu nhap doanh nghiep phdi
ngp cua cdc nam trit&c 736.717.223 (387.644.927)
Thue thu nhap doanh nghiep phai nop 37.574.131.935 40.542.105.245
Bdn thuyit minh ndy id mgl phdn hgp thanh vd phdi dupe dgc ciing vdi Bdo cdo tdi chinh tdng hpp 25
Dia chi: S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quSn Thu Due, TP. Ho Chi Minh, Vi?t Nam.
BAO CAO T A I C H I N H T 6 N G HOP
Cho nam tai chinh kk thuc ngky 31 thdng 12 nam 2017
Ban thuyet minh Bô cô thi chinh tong hyp (tigp theo)
Viec xac dinh thue thu nhap doanh nghiep phai npp cua Cdng ty dupe can cir vao cac quy dinh hien
hanh ve thue. Tuy nhien, nhirng quy dinh nay thay ddi theo tirng thdi Icy va cac quy dinh ve thue
ddi vdi nhieu loai giao dich khac nhau co the dupe giai thich theo nhidu each khac nhau. Do vay sd
thue dupe trinh bay tren Bao cao tai chinh tdng hpp cd the se thay ddi khi co quan thue kiem tra.
Thue tai nguyen
Cdng ty phai nop thue tai nguyen cho hoat dpng su dung nude ngam vdi thue suat 08%.
Tien thue ddt
Tien thue dat dupe npp theo thdng bao ciia co quan thue.
Thue nhd dot

Thue nha dat dupe nop theo thdng bao ciia co quan thue.
Cdc loai thue khdc
Cdng ty ke khai va nop theo quy dinh.
15. Phai tra ngiroi lao dong
Cdng ty sii dung nang suat lao dpng tinh theo tdng san pham dd xay dung quy ti8n luong nam
2017.
So du cuoi nam la luong thdng 12 va tidn luong phai tra theo quy luong cho nhan vien.
16. Chi phi phai tra ngan han

Hoa hong, chiet kh4u nam nha phan phdi 620.841.616 713.050.113
Chi phi hd trp van chuyen 3.325.262.628 2.074.289.985
Chi phi hd trp tiSp thi 3.688.761.890 3.382.461.591
Thudng doanh sd 616.425.375 2.818.980.335
Cac chi phi phai tra ngan h^n khac 3.834.866.461 2.900.313.048
Cong 12.086.157.970 11.889.095.072
17. Phai tra ngan han/dai han khac

17a. Phdi trd ngan han khdc
Kinh phi cdng doan 246.883.756 784.067.138
Chi phi lai vay 8.266.805.556 4.368.330.355
Cac khoan phai tra ngan han khac 852.017.800 1.231.020.443
Cong 9.365.707.112 6.383.417.936
17b, Phdi trd ddi han khdc

Cac khoan nhan ky quy dai han ciia khach hang.
17c, Nff qud han chwa thanh todn

Cdng ty khdng cd np phai tra khac qua han chua thanh toan.
Ban thuyet minh nay la mgt bg phgn hpp thanh va phdi dupe dgc cung vai Bdo cdo tdi chinh tdng hpp 26
Dia chi; S6 03, duemg s6 02, Khu ph6 4, phudng Linh Trung, quan Thu Due, TP. H6 Chi Minh, Vi?t Nam.
Cho nam tdi chinh kk thuc ngdy 31 thang 12 nam 2017
Ban thuyet minh Bdo cdo thi chinh tdng hyp (tigp theo)
18. Vay va ny thue tai chinh ngan han/dai han

18a. Vay vd nff thue tai chinh ngan han
Vay ngan han ngan hang 16.657.556.080
Vay Ngan hang TMCP Cong thucmg Viet Nam -
Chi nhanh Thii Due 16.657.556.080
Vay ngan han cac to chuc khac 55.000.000.000
Vay Tap doan Vingroup - Cong ty c6 phdn 55.000.000.000
Cong 71.657.556.080
Chi tiet so phat sinh ve cac khoan vay va ng thue tai chinh ngan han trong nam nhu sau:
So tien vay
phdt sinh trong So tien vay da Chenh lech Ket chuyen sang So cuoi
So dau nSm n3m vay dî hgn nSm
Vay ngan h^n -
ngan h^ng 16.657.556.080 21.263.237.250 (37.835.693,404) (85.099,926)
Vay ngSn hgn
t6 chiic khdc 55.000.000.000 _ (55.000.000,000)
COng 7L657.556.080 21.263.237.250 X37.835.693.404) (85.099.926) (55.000.000.000)
18b. Vay vd nff thue tdi chinh ddi han

Vay Tap doan Vingroup - Cong ty Co phhn de d§u tu vao Cong ty TNHH Xalivico - Cong ty lien
kk vdi lai suit 7%/nam, thdi han vay 03 nam. Khoan vay dugc dam bao bang viec the chip khoan
IEMHO
dau tu vao Cong ty lien k8t.
HVAT
Cong ty CO kha nang tra dugc cac khoan vay dai han.
& (
Ky han thanh toan cac khoan vay dai han nhu sau:
T\PV?
Tu 01 nam trd xudng
Tren 01 nam den 05 nam 55.000.000.000
Tren 05 nam
Cong 55.000.000.000
19. Quy khen thudng, phuc Igi

Tang do trich Chi quy
So dau nam lap tu loi nhuan trong nam So cuoi nam
Quy khen thudng 3.377.162.450 11.536.410.000 (13.804.475.000) 1.109.097.450
Quy phuc Igi 2.754.681.908 1.258.490.000 (407.773.120) 3.605.398.788
Cong 6.131.844.358 12.794.900.000 (14.212.248.120) 4.714.496.238
20. Von chii sd hiru

20a. Bang doi chieu bien dgng cua von chu sd hitu
Lyi nhuSn sau
Von d4u tu-cua Quy dau tu phfit thu£ chu'a phSn
chu sd' hiru trien phoi
So du dau nam lru6c 216.000.000.000 60.329.733,015 176.430,505,078 452.760.238.093
Tang v6n tir quj dSu tu phat tri6n 108.000,000,000 (108.000.000.000)
Liî nhuan trong nam trudc 157.311.358.911 157.311.358.911
Trich l^p quj khen thirong, phuc
l(?i trong nSm tru6c (18.504.489.000) (18.504.489,000)
Trich l^p cac quy kh^c trong nSm
trong nSm trudc 54.013.466.000 (54.013.466,000)
Chia CO tire trong nam trudc (140.400.000.000) (140.400,000,000)
So du cu6i n3m tru'6'c 324.000.000.000 6.343.199.015 120.823.908.989 451.167.108.004
Ban thuyet minh nay Id mpt bppfi^n hgp thanh vd phdi dugc dgc cung v&i Bdo cdo tdi chinh long hgp 27
Dia chi: S6 03, dirdng s6 02, Khu ph6 4, phudng Linh Trung, quan Thu Due, TP. Ho Chf Minh, Vi?tNam.
BAO CAO T A I C H I N H T O N G HOP
Cho nam tki chinh kit thiic ngdy 31 thdng 12 nam 2017
Ban thuyet minh Bdo cdo tai chinh tong hyp (tiep theo) ____„^_
hq'i nhuan sau

V6n dau tu ciia Quy dau tu phat thue chu-a phan
chu SO" hii'u trien phoi
So du dau nam nay 324.000.000.000 6.343.199.015 120.823.908.989 451.167.108.004
L(?i nhuan trong nSm nay 147.744.972.396 147.744.972.396
Trich l$p quy khen thuong, phiic
Igi trong nam (12.794.900.000) (12.794.900.000)
Trich l^p cic quj khac trong nSm 47.193.400.000 (47.193.400.000)
Chia c6 tiirc trong nam nay (113.400.000-QOO) :i 13.400.000.000)
So dir cuoi nSm nay 324.000.000.000 53.536.599.015 95.180.581.385 472.717.180.400
20b. Chi tiet vdn gop cua chu sff hiiu

Von gop ciia nha nude 165.240.000.000 165.240.000.000
Von gop CO dong khac 158.760.000.000 158.760.000.000
Cpng 324.000.000.000 324.000.000.000
20c. Co phieu
S6 luong cd phieu dang ky phat hanh 32.400.000 32.400.000
Sd lugng cd phieu da ban ra cdng chiing 32.400.000 32.400.000
Co phieu pho thong 32.400.000 32.400.000
Co phieu im dai
Sd lugng cd phieu dugc mua !£ii
Co phieu pho thong
Co phieu uru dai
Sd lugng cd phieu dang luu hanh 32.400.000 32.400.000
Co phieu pho thong 32.400.000 32.400.000
Co phieu uu ddi
Menh gia cd phieu dang luu hanh: 10.000 VND.
20d. Phan phoi l&i nhuan

Trong nam, Cdng ty da phan phoi Igi nhuan nSm 2016 theo Nghi quyet Dai hdi co ddng thudng
nien so 01/2017/NQ-DHDCD ngay 28 thang 4 nam 2017 nhu sau:
Soda
S6 dugc trich trong nSm So trich trong
ph^n phoi trudc ngm nay
• Chia c6 hie cho cdc c6 ddng 113.400.000.000 64.800.000.000 48.600.000.000
• Trich Quy dhi tu phdt triln 47.193.400.000 47.193.400.000
• Trich Quy khen thudng, phiic Igi 12.584.900.000 12.584,900.000
• Trich Quy thudng Ban didu hdnh quan ly 210.000.000 210.000.000
Ngoai ra, trong nam Cdng ty cdn tam ung cd tuc dgt 1 ndm 2017 theo Nghi quyet HDQT so
20/2017/NQ-HDQT ngay 01 thang l i nam 2017 vdi sdtidn la 64.800.000.000 VND.
21. Cac khoan muc ngoai Bang can ddi ke toan tdng hop
21a. Ngoai te cdc loai ^.
Tai ngay kdt thiic nam tai chinh, tidn bao gom 32.013,40 USD (sd dau nam la 28.060,41 USD).
21b. Ngf kho doi dd xif ly

So cuoi nam So dau nam Nguyen nhan xoa so
Tru sd chinh 719.351.015 719.351.015 Khdch hang da rdi khdi dia diem kinh
Chi nhanh Ha Ngi 473.072.580 473.072.580 doanh va khdng cd kha nang thanh toan ng
Cgng 1.192.423.595 1.192.423.595
Ban thiiyit minh nay la mQt bg phgn hgp thanh va phdi dugc dgc cimg vdi Bdo cdo tdi chinh tdng hgp 28
Dia chi: S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quSn Thu Due, TP. H6 Chi Minh, Viet Nam.
Cho nSm tdi chinh ket thiic ngay 31 th^ng 12 nam 2017
Ban thuyet minh Bao cdo tdi chinh t6ng hp'p (tiep theo)
VI. T H O N G T I N B O SUNG C H O C A C K H O A N M U C T R I N H B A Y T R O N G BAO C A O K E T

QUA H O A T DONG K I N H DOANH T O N G HOOP
1. Doanh thu ban hang va cung cap dich vu

la. Tong doanh thu
Nam nay Nam trudc
Doanh thu tieu thu thanh pham 2.006.031.842.584 1.866.208.228.301
Doanh thu hoat dpng khac 158.338.561.485 119.839.015.022
Cong 2.164,370.404.069 1.986.047.243.323
lb. Doanh thu bdn hang vd cung cdp dich vu cho cdc ben lien quan
Cac giao dich ve ban hang va cung cap dich vu cho cac ben lien quan nhu sau:
Nam nay Nam trudc
Cdng ty Co phan Xudt nhap khau Hoa chat Mien
Nam 31.650.000
Cong ty C6 phin Hda chat Binh Dien 454.145.400
Cac khoan giam trir doanh thu

Nam nay Nam trudc
Chiet khdu thucmg mai 43.800.928.551 29.146.907.289
Hang bdn bi tra lai 3.167.722.430 3.596.368.193
Cpng 46.968.650.981 32.743.275.482 c;,
Gia von hang ban

Nam nay Nam trudc
Gia v6n ciia san pham da ban 1.558.903.437.075 1.436.802.943.924
Gia vdn hoat dpng khac 147.593.604.001 112.416.703.904
Cong 1.706.497,041.076 1.549.219.647.828
4. Doanh thu hoat ddng tai chinh

Nam nay Nam trudc
Lai tien giii cd ky han 5.196.777.319 7.841.632.780
Lai tien gui khdng ky han 94.323.532 103.457.210
Lai ban ngoai te 247.100.000 290.410.800
Lai chenh lech ty gia phat sinh 662.661.048 1.135.633.451
6.200.861.899 9.371.134,241
Cong
5. Chi phi tai chinh Nam nay Nam trudc

3.960.862.887 4.479.770.921
Chi phi lai vay 335.796.912 610.932.729
Ld chenh lech ty gia phat sinh
Ld chenh lech ty gia do danh gia lî cac khoan 26.368.309 111.240.094
muc tien te cd goc ngoî te 162.414.081 33.057.590
Chi phi tai chinh khac 4.485,442.189 5.235.001.334
Cong
Ban thuyit minh ndy id mgt bg phgn hgp thanh vd phdi dugc dgc citng v&i Bdo cdo tdi chinh tdng hgp 29
Dja chi: S6 03, du6ng s6 02, Khu ph6 4, phudng Linh Trung, quSn Thu Diic, TP. H6 Chi Minh, Viet Nam.
B A O CAO T A I C H I N H T O N G HOP
Cho nam tdi chinh kk thiic ngky 31 thdng 12 nam 2017
Ban thuyet minh Bao cdo tdi chinh tong hgp (tiep theo)
6. Chi phi ban hang

Nam nay Nam trudc
Chi phi nhan vien 20.705.044.321 25.065.429.229
Chi phi khuyen mai 8.480.607.541 7.094.444.227
Chi phi dung cu, do diing 237.492.128 270.506.454
Chi phi khau hao tai san co dinh 2.705.114.700 2.331.363.134
Chi phi dich vu mua ngoai 69.819.835.766 94.580.097.733
Cac chi phi khac 49.396.757.291 60.392.235.477
151.344.851.747 189.734.076.254
Cong
7. Chi phi quan ly doanh nghiep Nam nay Nam trudc

40.626.323.527 19.218.828.613
Chi phi nhan vien quan ly 5.268.745.651 2.264.609.375
Chi phi vat lieu, do dung quan ly 3.871.427.530 3.525.646.261
Chi phi khau hao tai san co dinh 2.116.787.443 2.130.299.291
Thue, phi va le phi 9.703.844.528 5.768.369.281
Cdc chi phi khac 74.516.972.226 39.386.676.550
Cong
8. Thu nhap khac
Nam nay Nam trudc
Lai thanh ly, nhugmg ban tai san co dinh 49.756.000 854.854.899
Thu tu ng kho doi da xii ly 21.330.000
Thu tu ho trg di doi chi nhanh Ha Ngi 18.000.000.000
Thu nhap khac 384.780.899 136.523.169
Cgng 434.536.899 19.012.708.068
9. Chi phi khac

Nam nay Nam trudc
Cac khoan phat v i pham hanh chinh, phat cham
ngp 199.354.751 38.176.416
Chi phi khac 46.299.660 1.990.909
Cong 245.654.411 40.167.325
10. Lai tren cd phieu

10a. Lai ca ban/suy giam tren cd phieu
Nam nay Nam trudc
Lgi nhuan ke todn sau thue thu nhap doanh
nghifp 147.744.972.396 157.311.358.911
Trich Quy khen thudng, phuc lgi (11.949.845.000) (12.584.908.713)
Trich thudng HDQT, Ban dieu hanh (210.000.000)
Lgi nhuan tinh lai co ban/suy giam tren cd phieu 135.585.127.396 144.726.450.198
Sd lugng binh quan gia quyen ciia ed phieu phd
thdng dang luu hanh trong nam 32.400.000 32.400.000
Lai CO ban/suy giam tren co phieu 4.185 4.467
10b. Thdng tin khdc , , , .,

Khdng cd cac giao dich co phidu pho thdng hoac giao dich ed phieu phd thdng tiem nang nao xay
ra tir ngay kk thiic nam tai chinh den ngay cdng bd Bdo cao tai chinh tdng hgp nay.
Ban thuyit minh ndy Id mgt bg phdn hgp thanh vd phdi dugc dgc ciing v&i Bdo cdo tdi chinh tdng hgp 30
Dja chi: s6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quSn Thu Due, TP. HS Chi Minh, ViSt Nam.
B A O C A O T A I CHINH TONG RQP
Cho nam thi chinh kk thuc ngay 31 thdng 12 nam 2017
Ban thuyet minh Bao cdo tdi chinh tdng hyp (tigp theo)
11. Chi phi san xuat kinh doanh theo yeu to

Nam nay Nam trudc
Chi phi nguyen lieu, vat lieu 1.433.584.995.523 1.288.374.443.875
Chi phi nhan cdng 153.602.961.463 152.186.865.787
Chi phi khiu hao tai san cd dinh 27.629.536.755 22.614.715.473
Chi phi khac 78.098.578.565 76.438.087.813
Cong 1.809.118.972.430 1.668.491.035.772
vn. T H O N G T I N B6 S U N G C H O C A CK H O A N M U C T R I N H B A Y T R O N G B A O C A O LU*U
C H U Y E N TIEN T ET O N G H O P
Tai ngay ket thiic nam tai chinh, so du cdng ngf phai tra Hen quan den mua tai san cd djnh la
10.871.207.000 V N D ( so dau nam la 34.992.568.000 VND).
Vm. NHITNG T H O N G TIN KHAC
1. Cac cam ket

Theo cac dieu khoan trong Hgp ddng hgp tac kinh doanh ky vdi Cdng ty TNHH Qudc te Unilever
Viet Nam de nang cap nha xudng phuc vy cho boat ddng gia cdng san pham ciia Unilever, Cdng ty
cam ket se su dung khoan ung trudc cua Unilever de chi tra cho viec thuc hien cdng trinh va dam
bao tuan thii tien dd hoan thanh cdng trinh nhu thdng nhat ciia hai ben.
Theo cac dieu khoan trong thda thuan hgp tac ky vdi Cdng ty Cd phan Bat ddng san Xavinco ve
viec chuyen ddi muc dich sii dung khu dat tao ngudn vdn cho du an di ddi nha may Chi nhanh Ha
Ngi, Cdng ty cam ket se gop vdn thanh lap doanh nghiep du an cung Cdng ty Cd phan Bat ddng
san Xavinco ddng thdi sii dung khoan tien hd trg cho muc dich di ddi nha may.
2. Giao dich va so du vdi cac ben lien quan

Cac ben lien quan vdi Cdng ty bao gdm: cac thanh vien quan ly chii chdt, cac ca nhan co lien quan
vdi cac thanh vien quan ly chu chdt va cac ben lien quan khac.
2a. Giao dich vd sS dw vdi cdc thanh vien qudn ly chu chot vd cdc cd nhan cd lien quan vdi cdc
thanh vien qudn ly chu chot
Cac thanh vien quan ly chii chdt gdm: cdc thanh vien Hdi ddng quan tri va cac thanh vien Ban dieu
hanh (Ban Tong Giam doe, Kd toan trudng). Cac ca nhan co lien quan vdi cac thanh vien quan ly
chii chdt la cac thanh vien mat thiet trong gia dinh cac thanh vien quan ly chii chdt.
Giao dich vai cdc thanh vien quan ly chu chot vd cdc cd nhan cd lien quan vai cdc thanh vien qudn
ly chii chot
Cdng ty khdng phat sinh giao dich ban hang va cung cap dich vu cung nhu cac giao dich khac vdi
cac thanh vien quan ly chu chdt va cac ca nhan cd lien quan vdi cac thanh vien quan ly chii chdt.
Cong na v&i cdc thanh vien qudn ly chu chot vd cdc cd nhan co lien quan v&i cdc thanh vien qudn
ly chii chot
Cdng ty khdng co cdng ng vdi cac thanh vien quan ly chii chdt va cac ea nhan cd lien quan vdi cac
thanh vien quan ly chu chot.
Thu nhap cua cdc thanh vien qudn ly chu chot
Thu nhap ciia cac thanh vien quan ly chu chdt trong nam chi cd luong vdi tdng tien luong trong
nam la 2.608 tri?u V N D (nam trudc la 4.433 triû VND).
Ban thuyit minh ndy Id mgt 6(5 phdn hgp thdnh vd phdi dugc dgc ciing vdi Bdo cdo tdi chinh tdng hgp 31
Dia chi: S6 03, ducmg s6 02, Khu pho 4, phucmg Linh Trung, quan Thii Diic, TP. Ho Chi Mtnh, Viet Nam.
BAO CAO T A I C H I N H TONG H O P
Cho nam tdi chinh k6t thiic ngdy 31 thdng 12 nam 2017
Bdn thuyit minh Bdo cdo tdi chinh tong hyp (tilp theo)
2b. Giao dich vd so dir vdi cdc ben lien quan khdc
Cac ben Hen quan Ichac vai Cong ty gdm:
Ben lien quan khac Moi quan he
Tong Cong ty Hoa chat Viet Nam Cong ty me
Cong ty Co phan Xuat nhap khau Hoa chat Mien Nam Cong ty trong cung Tap doan
Cong ty TNHH M T V Hoa chat Co ban Mien Nam Cong ty trong ciing Tap doan
Cong ty TNHH M T V Hoi ky nghe Que han Cong ty trong cung Tap doan
Cong ty Co phdn Xa phong Ha Noi Cong ty trong eiing Tap doan
Cong ty TNHH M T V Vat tu va Xuat nhap khdu Hoa chdt Cong ty trong cimg Tap doan
Cong ty Co phan Thiet ke Cong nghif p Hoa chat Cong ty trong cung Tap doan
Cong ty Co phan Hoa chat Viet Tri Cong ty trong ciing Tap doan
Cong ty C6 phdn Phan bon va Hod chit Can Tha Cong ty trong cung Tap doan
Cong ty Co phdn Bot giat va Hod chat Due Giang Cong ty trong ciing Tap doan
Cong ty TNHH M T V Apatit Viet Nam Cong ty trong cung Tap doan
Cong ty Tai chinh Co phan Hoa chdt Viet Nam Cong ty trong cung Tap dodn
Cong ty Co phan Hoa chat Binh Dien Cong ty trong ciing Tap doan
Cong ty TNHH Xalivico Cong ty lien ket
Giao dich vdi cdc ben lien quan khdc

Ngoai cac giao dich ve bdn hang va cung cap dich vu cho cac ben lien quan khac da dugc trinh bay
d thuyet minh s6 V I . lb, Cong ty con phat sinh cac giao dich khdc vdi cac ben lien quan khac nhu
sau:
Nam nay Nam trudc
Cong ty Cd phan Xudt nhap khau Hda chdt Mien 19g,
Nam GT
Mua nguyen vat lieu 27.028.317.000 36.022.552.750
Cdng ty TNHH MTV Hda chdt Cor ban Mien Nam VATl
Mua nguyen vat Hû 4.789.885.000 3.136.700.000
Cdng ty Cd phdn Xd phong Hd Npi
Mua nguyen vat liû 7.227.273
Cdng ty TNHH MTV Vat tir vd Xudt nhap khdu
Hoa chdt
Thue kho 49.000.000
Cdng ty Cdphdn Thiet ke Cdng nghiep Hoa chdt
Dich vy siia chtxa nha xudng, vat kien true, tu van
giamsdt,... 42.965.000 2.130.403.000
Cdng ty Cdphdn Hoa chdt Viet Tri
Mua nguyen vat lifu 2.788.510.400 1.957.806.240
Cdng ty Cdphdn Bpt giat vd Hod chdt Birc Giang
Mua nguyen vat lieu 10.519.532.270
Cong ty Co phdn Phdn bdn vd Hod chdt Cdn Tha
Gia hang hda, dich vu cung cdp cho cac ben lien quan khdc la gia thoa thuan. Viec mua hang hda,
dich vu tir cac ben lien quan khac dugc thuc hign theo gid thda thuan.
Cong n(y vdi cdc ben lien quan khdc

Cong ng vdi cac ben lien quan khdc dugc trinh bay tai thuydt minh s6 V.3 va V . I la.
Ban Ihuyil minh nay la mgt b$ phdn hgp Ihdnh vd phdi dirge dgc ciing vdi Bdo cdo tdi chinh tdng hgp 32
CONG TY CO PHAN BOT GIAT LDC
Dia chi: S6 03, duemg s6 02, Khu pho 4, phucmg Linh Trung, quan Thii Diic, TP. H6 Chi Minh, VigtNam.
BAO CAO T A I C H I N H TONG H Q P
Cho nam tdi chinh kat thuc ngay 31 thdng 12 nam 2017
Ban thuyit minh Bdo cdo tki chinh t6ng hg^p (tilp theo)
3. Thong tin ve bo phan

Thong tin bp plian dupe trinh bay theo ITnh vuc kinh doanh vd khu vuc dia ly. Bdo cao bp p h ^
chinh yeu la theo khu vuc dia ly dya tren co cau to chiic, quan ly npi bp va he thong Bdo cdo tai
chinh npi bp ciia Cong ty.
3a. Thdng tin ve khu vuc dia ly

Hoat dpng ciia Cong ty dupe phan b6 chu yiu 6 khu vuc xuat khau va khu v\rc npi dja.
Thong tin ve ket qua kinh doanh, tdi san co dinh va cdc tai san dai h ^ khdc va gid tri cac khodn chi
phi 1cm khong bdng tien cua bp phan theo khu vyc dia ly dua tren vi tri ciia khdch hang ciia Cong ty
nhu sau:
Khu vuc xuat khdu Khu vuc noi dja CQng
Ndm nay
Doanh thu thudn vh bdn hdng va cung cdp
dich vu ra ben ngoai 337.096.667.694 1.780.305.085.394 2.117.401.753.088
Doanh thu thuan ve bdn hdng va cung cdp
dich vu giiia cdc b6 phan -_ -_ z,
TSng doanh thu thudn vi bdn hdng vd
cung cdp dfch vu 337.096.667.694 1.780.305.085.394 2.117.401.753.088
KSt qud kinh doanh theo bp phdn 65.417.254.405 345.487.457.607 410.904.712.012

Cdc chi phi khong phdn b6 theo bp phdn (225.861.823.973)
Lai nhuan tir hoat dpng kinh doanh 185.042.888.039
Doanh thu hoat dong tdi chinh 6.200.861.899
Chi phi tai chinh (4.485.442.189)
Thu nhap khdc 434.536.899
Chi phi khdc (245.654.411)
Chi phi thus thu nhap doanh nghi$p hien (37.574.131.935)
hdnh
Chi phi thul thu nhap doanh nghiep hodn lai (1.628.085.906)
Lffi nhudn sau thue thu nhap doanh
nghiep ' 147.744.972.396
Tong chi phi da phat sinh de mua tdi sdn

c6 dfnh vd cdc tdi sdn ddi han khdc ^ 49.859.548.274
Tdng chi phi khdu hao vd phan bo chi phi
trd trudc ddi han _ „ _ = _ ^ = _ 30.648.561.413
NSm trudc
Doanh thu thudn vk. bdn hdng vd cung cdp
dich vura ben ngoai 306.262.254.566 1.647.041.713.275 1.953.303.967.841
Doanh thu thuan ve ban hdng va cung cdp
dich vu gi&a cdc bp phan i i 1
Tdng doanh thu thudn ve ban hdng vd
cung cdp dich vu 306.262.254.566 1.64 7.041.713.275 1.953.303.967.841
Kk qua kinh doanh theo bO phan 63.357.151.227 340.727.168.786 404.084.320.013
Cdc chi phi khong phan bo theo bo phdn (229.120.752.804)
Lpi nhuan tir hoat dong kinh doanh • 174.963.567.209
Doanh thu hoat dong tai chinh 9.371.134.241
Chi phi tdi chinh (5.235.001.334)
Thu nhap khdc 19.012.708.068
Chi phi khdc (40.167.325)
Chi phi thul thu nhap doanh nghi?p hi6n
hanh (40.542.105.245)
Chi phi thug thu nhdp doanh nghiep hodn lai (218.776.703)
Ban thuyet minh ndy la m^l bg ph4n hpp ihdnh vd phdi dirge dgc ciing vdi Bdo cdo tdi chinh tdng hgp 33
Dia chi; S6 03, dufrng s6 02, khu ph6 4, phudng Lmh Trung, q u ^ Thu Diic, TP. H6 Chi Mmh, Viet Nam.
Cho n5m tai chinh ket thiic ngdy 31 thang 12 n5m 2017
Ban thuyet minh BAo cao thi chinh tong hyp (tiep theo)
Khu vyc xu^t khau Khu vuc nyi dja CQng

Lgî nhuan sau thue thu nhap doanh
nghiep ' ' 157J11.358.911
Tong chi phi dd phat sinh de mua tdi sdn
CO dinh vd cdc tdi sdn ddi han khdc 121.924.713.660
Tdng chi phi khdu hao vd phan bo clii phi

trd trif&c ddi han _______ 24.386.735.299
Tai san va ng phai tra cua bo phan theo khu vuc dia ly dua tren v i tri cua khach hang ciia Cong ty
nhu sau:
Khu vuc xuat khau Khu vuc ngi dia Cyng
So cuoi nSm
sdn phan
Tdi san true tiSp ciia bp phan
b6 cho phdn 123.765.249.565-_ 595.506.010.164 719.271.259.729
Cdc tdi san khong phan b6 theo bo phan - - 57.417.231.594
Tdng tdi sdn 776.688.491.323
Np phdi trd true tiep ciia bp phdn

Np phai trd phan b6 cho bp phan 51.493.221.580 247.763.593.105 299.256.814.685
No phdi trd khong phdn b6 theo bo phan - - 4.714.496.238
Tong nit phdi trd 303.971.310.923
So dau ndm
Tdi san true tiep ciia bp phan
Tdi sdn phan b6 cho b6 phan 120.513.530.172 600.950.935.709 721.464.465.881
Cdc tdi sdn khong phan bo theo b6 phan 59.045.317.500
Tdng tdi sdn 780.509.783.381
Np phai tra true tiep ciia bS phan

Np phdi trd phan b6 cho bp phan 53.989.184.607 269.221.646.412 323.210.831.019
Np phai tra khong phdn b6 theo bp phdn 6.131.844.358
Tdng ngphdi trd 329.342.675.377
3b. Thdng tin ve linh vuc kinh doanh

Cong ty CO cac ITnh vyc kinh doanh chinh sau:
• LTnh vuc 01: Ban thanh pham.
• LTnh vuc 02: Hoat dpng khac.
Chi tiet doanh thu thudn wh bdn hang vd cung cdp dich vu ra ben ngoai theo linh vyc kinh doanh
nhu sau:
Nam nay Nam trudc
LTnh vuc ban thanh phdm 1.959.063.191.603 1.833.464.952.819
LTnh vuc hoat dpng khac 158.338.561.485 119.839.015.022
Cong 2.117.40L753.088 L953.303.967.841
Chi tiet v§ chi phi da phat sinh de mua tai san c6 djnh va cac tai san dai han khdc va tai san bp phan
theo ITnh v\rc kinh doanh nhu sau:
Chi phi d3 phdt sinh de mua tdi sdn
CO dinh vd cdc tdi san ddi han khdc Tai sdn b p phan
Ndm nay NSm trudc Nam nay NSm trudc
LTnh vuc bdn thdnh pham 46.131.068.717 114.444.394.246 665.484.406.848 677.201.211.217
LTnh vuc h09t dpng khdc 3.728.479.557 7.480.319.414 53.786.852.881 44.263.254.664
COng 49.859.548.274 121.924.713.660 719.27L259.729 721.464.465.881
Ban thuyit minh nay id mgt bd phdn hgp thdnh vd phdi dugc dgc ciing vdi Bdo cdo tdi chinh tong hgp 34
Dja chi: S6 03, duong s6 02, Khu ph6 4, phuimg Linh Trung, quan Thii Due, TP. H6 Chi Minh, Viet Nam.
Cho nam tai chinh kk thiic ngay 31 thdng 12 nam 2017
Bdn thuyet minh Bdo cdo tdi chinh t6ng hyp (tiSp theo)
4. Quan ly r u i ro tai chinh

Hoat dpng ciia Cong ty phat sinh cac rui ro tai chinh sau: riii ro tin dung, n i i ro thanh khodn va rui
ro thi truong. Ban Tong Giam doc chiu trdch nhiem trong viec thiet lap cdc chinh sach va cdc kiem
soat nham gidm thieu cac nii ro tai chinh ciing nhu gidm sdt viec thuc hien cac chinh sach va cac
kiem soat da thiet lap.
4a. Rui ro tin dung

Rui ro tin dung la riii ro ma mpt ben tham gia trong hpp d6ng khong c6 kha nang thuc hien dupe
nghia vu cua minh dan den ton that ve tai chinh cho Cong ty .
Cong ty CO cac n i i ro tin dung phat sinh chu yeu tir cac khodn phdi thu khach hang va tien giri ngan
hang.
Phdi thu khdch hang
De quan ly np phdi thu khach hdng, Ban Tong Giam doc da ban hanh quy che ban hang voi cdc quy
dinh chat che ve cdc doi tupng mua hang, dinh miic ban hdng, han miic np va thdi han np mpt each
cu the. Hang thang Ban Tdng Gidm dde thyc hien kiem tra viec tuan thii quy che ban hang nay.
Ngoai ra, nhan vien phong ke toan thudng xuyen theo doi np phdi thu de don dde thu hdi.
Khoan phdi thu khach hdng cua Cdng ty lien quan den nhieu don v i hoat dpng trong cac ITnh vuc vd
cdc khu vuc dia ly khdc nhau nen riii ro tin dung tap trung ddi vdi khoan phai thu khach hang la thap.
Tien gui ngan hdng

Cdc khoan tidn gui ngan hang cd ky han va khdng cd ky han cua Cdng ty dupe gui tai cac ngan
hang trong nude. Ban Tdng Giam dde khdng nhan thay cd n i i ro tin dung trpng yeu ndo tu cac
khoan tien gui nay.
Muc dp rui ro tin dung toi da doi vdi cac tai san tdi chinh la gid tri ghi sd ciia cac tai san tai chinh
(xem thuydt minh sd VIII.5 vd gia tri ghi sd ciia cdc tai san tai chinh).
Tat ca cac tai san tai chinh ciia Cdng ty deu trong han va khdng bi giam gia tri.
4b. Rui ro thanh khoan

Rui ro thanh khodn Id nii ro Cdng ty gap kho khan khi thuc hien nghTa vu tai chinh do thieu tien.
Rui ro thanh khoan ciia Cdng ty chii ydu phat sinh til vifc cac tai san tai chinh va np phdi tra tai
chinh cd cac thdi diem dao han lech nhau.
Cdng ty qudn ly rui ro thanh khodn thdng qua cdc bi?n phap: thudng xuyen theo doi cac yeu cau ve
thanh toan hien tai va du kien trong tuong lai dd duy tri mpt lupng tien cung nhu cac khodn vay d
miic phu hpp, giam sat cac ludng tien phdt sinh thyc te vdi dy kien nham gidm thieu anh hudng do
bien ddng ciia ludng tien.
Thdi han thanh toan ciia cac khodn np phdi tra tai chinh phi phai sinh (khdng bao gdm lai phai tra)
dya tren thdi han thanh toan theo hpp ddng va chua dupe chidt khdu nhu sau:
Tir 01 ndm Tren 01 ndm
trd xudng den 05 ndm Tr6n 05 nSm COng
S6 cu6i nam
Phdi trd ngudi bdn 131.431.547.309 13.536.983.601 144.968.530.910
Vay vd np 55.000.000.000 55.000.000.000
Cac khoan phai trd khac 21.204.981.326 5.142.242.948 26.347.224.274
Cong 152.636.528.635 73.679.226.549 226.315.755.184
S6 dû nSm
Phai trd ngudi bdn 140.359.985.705 23.544.983.601 163.904.969.306
Vay vd np 71.657.556.080 71.657.556.080
Cdc khodn phdi trd khdc 17.488.445.870 4.388.050.850 21.876.496.720
Cgng 229.505.987.655 27.933.034.451 257.439.022.106
Bdn thuyit minh ndy Id mpt bg phdn hpp thdnh vd phdi dupe dgc ciing vdi Bdo cdo lai chinh long hpp 35
Dia chi: S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, qudn Thu Due, TP. Ho Chi Minh, Viet Nam.
Cho nam tai chinh kk thuc ngdy 31 thang 12 nam 2017
Bdn thuyet minh Bdo cdo tai chinh tong hg-p (ti^p theo)
Ban Tong Giam dde cho rang muc dp rui ro doi vdi viec tra np la thap. Cong ty co kha nang thanh
toan cac khoan np den han tir ddng tien tu hoat dpng kinh doanh va tien thu tu cac tai san tai chinh
dao han. Cong ty cd du kha nang tiep can cac nguon von va cac khoan vay den han trong vdng 12
thang cd the dupe gia han vdi cac ben cho vay hien tai.
4c. Riii ro thi tru&ng
Rui ro thi trudng la rui ro ma gia trj hpp ly hodc cac luong tien trong tuong lai ciia cong cu tai
chinh se bien dpng theo nhung thay ddi cua gia thi trudng.
Riii ro thi trudng lien quan den hoat ddng cua Cdng ty gdm: nii ro ngoai te va riii ro gid hdng hoa,
nguyen vat lieu.
Cac phan tich ve dp nhay, cac ddnh gia dudi day Hen quan den tinh hinh tai chinh ciia Cdng ty tai
ngay 31 thang 12 nam 2017 va ngay 31 thang 12 nam 2016 tren ca sd gia tri np thuan. Muc thay
ddi ciia ty gia, lai suat, gia hang hda, nguyen vat lieu su' dung de phan tich dp nhay duoc dua tren
vide danh gia khd nang cd the xay ra trong vdng mpt nam tdi vdi cac dieu kien quan sat dupe eiia
thi trudng tai thdi diem hi?n tai.
Rui ro ngoai t4
Rui ro ngoai te la n i i ro ma gia trj hpp ly hoac cac ludng tien trong tuang lai ciia cdng c\ tai chinh
se bien dpng theo nhirng thay ddi ciia ty gia hdi doai.
Cdng ty nhap khau nguyen vat lieu va mua mdy mdc thiet bi vdi dong tidn giao dich chii yeu la
USD do vay bi anh hudng bdi su bien dpng ciia ty gia hdi doai. ONGTY^
Cdng ty quan ly nii ro Hen quan ddn bien ddng ciia ty gia hdi doai bang each tdi uu thdi han thanh HHIEM Hi^HAN
toan cac khoan np, du bdo ty gid ngoai te, duy tri hpp ly ca cau vay va np giiia ngoai te va VND, JAN VATl/VAN
lira chpn thdi diem mua va thanh toan cac khoan ngoai te tai thdi diem ty gia thap, su dung tdi uu
ngudn tien hipn cd de can bdng giua nii ro ty gia va nii ro thanh khodn.
Cdng ty khdng sii dung bat ky cdng cu tai chinh phai sinh de phong ngira nii ro ngoai te.
Tai san/(Na phai tra) thuan cd gdc ngoai te cua Cdng ty nhu sau:
So cuoi nim So dau n&m
USD EUR USD EUR
Tien vd cac khodn tuong duong tien 32.013,40 - 28.060,41 -
Phdi thu khdch hdng 721.701,37 - 556.587,41 -
Cdc khoan phdi thu khac - 18.591,11 34.946,00 -
Phai tra ngudi bdn (244.575,80) (18.591,11) (699.068,30) -
Vay vd np - - (731.236,00) -
Cdc khoan phai trd khdc (213.339,24) (2.135,64) (199.564,80) (2.135,64)
Tdi san/(Ny phii tra) thuan c6 goc
ngoai t^ 295.799,73 (2.135,64) (1.010.275,28) (2.135,64)
Ban Tong Giam doc danh gia muc dp anh hudng do bien ddng ciia ty gia hdi doai den lpi nhu|n
sau thue va vdn chii sd hiru ciia Cdng ty la khdng dang ke.
Rui ro ve gid hang hda, nguyen vat li$u
Cdng ty cd n i i ro ve sir bidn ddng cua gia hang hoa, nguyen vat li$u. Cdng ty quan ly n i i ro ve gia
hdng hda, nguyen vat lieu bdng each theo doi chat che cac thdng tin va tinh hinh cd lien quan ciia
thi trudng nhdm quan ly thdi diem mua hang, ke hoach sdn xuat va muc hang tdn kho mpt cdch hpp
Cdng ty chua sii dung cac cdng cy phai sinh dam bao dd phdng ngiia cdc n i i ro ve gia hang
hda/nguyen vat lieu.
4d. Tdi sdn ddm bdo
Cdng ty khdng cd tai sdn tai chinh the chdp cho cac don vi khac ciing nhu nh|n tai sdn the chap tu
cdc don vi khac tai ngay 31 thang 12 nam 2017 vatî ngay 31 thang 12 nam 2016.
Ban thuyit minh ndy id mgt bg phdn hgp Ihdnh vd phdi dugc dgc ciing vdi Bdo cao tdi chinh tong hgp 36
Dia chi; S6 03, dudng s6 02, Khu ph6 4, phudng Linh Trung, quan Thii Diic, TP. H6 Chi Minh, Viet Nam.
Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017
Ban thuyet minh Bao cao tai chinh tong hop (tiep theo)
5. Tai san tai chinh va no* phai tra tai chinh

Tdi sdn tdi chinh
Gii tri ghi 56
S6 cu6i nSm So dau n9ni Gii tri hqnp ly
Giii g8c Dif phftng Gi^ goc Dif phftng S6 cuoi nam So dû ngm
Ti6n va c^c khoan tucfng
duong tien 130.669.262.417 128.261.720.839 130.669.262.417 128.261.720.839
Phai thu khach hang 100.731.393.442 105.475.004.734 100.731.393.442 105.475.004.734
Cac k h o ^ phai thu khac 1.565.352.498 1.036.946.313 1.565-352.498 1,036-946.313
C$ng 232.966.008.357 234.773.671.886 232.966.008.357 234.773.671.886
Nff phdi trd tdi chinh

Gia trj ghi so Gia tri hffp ly
So cuoi nam So dû nam S6 cudi nam S6 Ctka nam
Phai tra ngudi ban 144.968.530.910 163.904.969.306 144.968.530.910 163.904.969.306
Vay va no 55.000.000.000 71.657.556.080 55.000.000.000 71.657.556.080
Cac khoan phai tra khac 26.347.224.274 21.876.496.720 26.347.224.274 21.876.496.720
Cong 226.315.755.184 257.439.022.106 226.315.755.184 257.439.022.106
Phwffng phdp xdc dinh gid tri hop ly cua cdc tdi sdn tdi chinh vd nff phdi trd tdi chinh
Gia tri hgp ly ciia cac tai san tai chinh va ng phai tra tai chinh dugc phan anh theo gia tri cd the
dugc chuyen doi trong mpt giao dich hien tai giira cac ben cd day dii hieu biet va mong muon giao
dich.
Cong ty sii dung phuong phap va gia dinh sau de udc tinh gia tri hgp ly cua cac tai san tai chinh va
ng phai tra tai chinh: Gia tn hgp ly ciia tien va cac khoan tuong ducmg tien, phai thu khach hang,
9\
cac khoan phai thu khac, vay, phai tra ngudi ban va cac khoan phai tra khac tuong duong gia tri so
sach (da tru du phong cho phan udc tinh co kha nang khong thu hoi dugc) ciia cac khoan muc nay.
Su kien phat sinh sau ngay ket thiic nam tai chinh
Khong cd su kien trgng yen nao phat sinh sau ngay ket thiic nam tai chinh yeu can phai dieu chinh
sd lieu hoac cdng bd tren Bao cao tai chinh tdng hgp.
6 Chi Minh, ngay 18 thang 01 nam 2018
Pham Thi Kim Hong Pham Thi Kim H o n f ^ g ^ Thanh Tin

Ngirdi lap bieu Trtfdng phdng ke toan Tdng Giam doc
Ban thuyit minh ndy Id mot Ap phdn hgp thdnh vd phdi dugc doc citng vdi Bdo cdo lai chinh long hgp 37

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TAP D O A N H O A C H A T V I E T N A M CQNG H O A X A H Q I CHU NGH!A VIET N A M

CONG T Y CO P H A N B O T GIAT L I X DOC lap - T u do - Hanh phuc

Thanh pho Ho Chi Minh, ngay 03 thdng 03 nam 2018

Kinh gm: - U Y B A N CHlTNG K H O A N N H A NlTdC

Cong ty: CONG TY CO P H A N B O T G I A T L I X

Boan Thi Tam

BAO CAO TAI CHINH TONG HOP

2. Bao cao cua B a n Tdng G i a m doc

3. Bao cao kiem toan doc lap

5. Bao cao k i t qua hoat dong kinh doanh tong hop

6. Bao cao lu*u chuyen tien te tong hop

7. B a n thuyet minh Bao cao tai chinh tong hop

Khai quat ve Cong ty

Cong ty CO cac don v i true thugc sau:

Hoi dong quan tri va Ban dieu hanh, quan ly

ffpi dong quan tri

Ban Tong Giam doc

Dai dien theo phap luat '•• .

Kiem toan vien

Trach nhiem cua Ban Tong Giam doc

Phe duyet Bao cao tai chinh

Cao Thanh Tin

Ngay 26 thang 02 nam 2018

BAO C A O K I E M TOAN D O C LAP

Trdch nhiem cua Ban Tdng Gi^m doc

Tr^ch nhi^m ciia Kiem toan vien

Y kiln cua Kiem to^n vien

C6n/&/f8§ircW Tu- van A»&C

TP. Ha Chi Minh, ngay 26 thang 02 nam 2018

Dcm vi tinh: VND

A - TAI SAN NGAN HAN 100 397.593.976.279 418.998.169.292

n. Dau tu- t^i chinh ngan han 120

rv. Hang ton kho 140 136.311.975.213 139.426.422.610

V. T^i san ng^n h^n khSc 150 23.673.213.056 43.238.675.171

B- TAI SAN DAI HAN 200 379.094.515.044 361.511.614.089

I. cac khoan phai thu dai han 210

I I . Tai san co dinh 220 300.221.564.731 280.464.925.968

IV. Tai san do- dang dai han 240 40.580.000

250 55.000.000.000 55.000.000.000

260 23.832.370.313 26.046.688.121

270 776.688.491.323 780.509.783.381

c - NO P H A I T R A 300 303.971.310.923 329.342.675.377

I. Ng- ngSn ban 310 230.292.084.374 301.409.640.926

330 73.679.226.549 27.933.034.451

5. Phai tra npi bp dai han 335 -

7. Phai tra dai han khac 337 V.17b,c 5.142.242.948 4.388.050.850

D - VON CHU S d HUtJ 400 472.717.180.400 451.167.108.004

I. Von chu s(f hihi 410 472.717.180.400 451.167.108.004

11. Nguon klnh phi va quj^ khac 430

TONG CQNG NGUON VON 440 776.688.491.323 780.509.783.381

BAO C A O K E T Q U A HOAT DONG KINH DOANH TONG HOP

Ban vi tinh: VND

2. Cac khoan giam trir doanh thu 02 VI.2 46.968.650.981 32.743.275.482

4. Gia v6n hang ban 11 VI.3 1.706.497.041.076 1.549.219.647.828

7. Chi phi tai chinb 22 VI.5 4.485.442.189 5.235.001.334

8. Chi phi ban hang 25 VL6 151.344.851.747 189.734.076.254

9. Chi phi quan ly doanh nghiep 26 VI.7 74.516.972.226 39.386.676.550

12. Chi phi khac 32 VL9 245.654.411 40.167.325

13. Loi nhuSn khac 40 188.882.488 18.972.540.743

14. Tdng loi nhuSn ke toan truo'c thue SO 186.947.190.237 198.072.240.859

«* IS. Lai cor ban tren co phieu 70 VI.IO 4.185 4.467