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    6 views30 pages

    SMC Quý 1 2021

    Uploaded by

    Cuong Nguyen

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    © All Rights Reserved
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    BAO CAO TAI CHiNH HOP NHAT & Cho théi ky tai chinh tiy ngay 01/01/2021 dén 31/03/2021 Pla & CONG TY CO PHAN DAU TU’ THUONG MAI SMC VA CAC CONG TY CON ‘SMC TRADING INVESTMENT JOINT STOCK COMPANY ‘395 Ung Van Khiom Street, Ward 25, Binh Thanh Dit, HCMC, Vietnam -T: (84-8) 3899 2209 -F (24-8) 3898 0909 - Wi: waw.eme,vn CONG TY C6 PHAN DAU TU THUONG MAI SMC MUCLUC 1. Bang can déiké todn hgp nhat 2, Bao céo két qua hoat dng kinh doanh hyp nhat 3, Bao céo hu chuyén tién té hop nhat 4, Thuyét minh béo c4o tai chinh hyp nhat ‘Trang 3-6 CONG TY C6 PHAN DAU TU THUONG MAI SMC BANG CAN DOI KE TOAN HOP NHAT Nody 31 théng 03 nam 2021 Don vi tink VND ‘TAISAN Ms TH 31/03/2021 01/01/2021 A.TAISAN NGAN HAN 100 6570576891743 5,516.462.650.175 4 Tién va cdc khodn twong duong tién 110 va (376.617.229.619 1.183.353.090.185, 1.1 ut 262617229619 —_456:353.090.185 2.Céckhodntwong dvongtida 8 727.000.000. UL. Cac Khodn du tw tai chinh ngdn han 120 v2 (651.180.016.298 557.363.131.616 1. Ching khodn kinh doanh a 2.Dyrphng gidm gid chimgkhosn kinh doanh 122 3, Diu tu nfm git dén ngly déohan us 651.190016298 557,363. “Ill. Céc khodn pha thu ngdn han 130 2,818.943.349,968 _1.730.770.360.778 1. Phil thu ngin han cla khch hing 13 vaa———«2.064.238405.474 —1.349.095524.095 2.Trd rude cho ngudi bén ngin han 132 yaa 262545799.152 287.028.881.608 4. Phat thu n6t bo ngén han 1 4,Phalthu theo Un d@ KH hop dBngxay ding 134 5. Phi tha v8 cho vay ng han 135 6. Phaithu ngin han khde 136 Va 49374795919 151.087.647.591 1. Dyphag pha thu ng han Wh Abi 137 Va (66215650477) ——_(56.441.693.256) _B.Tai sin thi cho xy Eee HEH SEH eee eee eee reece eee 1 Hang ton kho 140 V7 —2,858,764.654917 _1.803.930.918401 4. Hang tbn kho ui 2854764654917 1.805,003.494.596 2.Dyphong giim gishangtinkho 49 siessisnee 1.072576.115) Tal sdn ngdn han kde 150 369071.60941 241.065.187.115 1. Chi phi tra triréc ngdn han 151 Vga 7.802,369.544 2.737.810.886 2. Thud GTGT duge ks tre 182 acoeia7ezsa0 238.227.838.344 3. Thue va céc hod Kc phai thu nha ede 53 vam 450500917 9.512.685 4. ina dich ma bn Ia tri phigw Chinh phi ase 5.Tal sin ngin han khie 155 B.TAISAN DAL HAN 200 1.361,009.192.010 1.204.763.847.408 T.Glekhodn phat thu da han 210 724.002,080 7:260.902,550 1. Phai thu dai han oa Kich hing nui vb 20891.137.042 20891.137.042 2.Tra trrdc cho ngui ban dat han 212 va 4.Vn kh doanh & don vi te thupe a3 4 Pai nu nb ai han a 5. Phi thu v8 cho vay da han as 6, Phi thu di han kh 216 vsb 7324802.050 7260902550 7.Dy phing ph thu da han kh dt no vase (20891.37.042) __(20891.137.042) M.Talsdnc6 anh 220 799.904.097.441 796.609.062.761 1, Tai san c6 dinh hitu hinh 221 V8 §10.920.231.292 512.645.488.973 '0.edo 101 chinh hop nha ‘Trang 3/30 CONG TY CO PHAN DAU TU THUONG MAIsMc BANG CAN DOI KE TOAN HOP NHAT Ngay 31 thang 03 nam 2024 on vi tinh: VND = iguyén zm 1009965798427 1020252564579 Gi thao mon ay XE zs 99085567135) (507.607.075.606) 2. Tal sino ins thu tein mA vo 140.357.240.596 148.128.223.609 -Nauyén at 22s 193020504167 191973398751 i ethan moa oy ke 26 2ensea571) (66.745.175.062) 3. Tai sin o inh v8 inh 227 v0 138526625553 138.835.350.099 Nauta lt 28 143.973.409.108 143973409.108 ao mon iy 229 (6446763555) (6:38.059.008) I Bée dgng sin du ur 230 vit 7.839.794.154 7.930.602.581 1 Nguyen et za 9.080.882.650 9.080.842.650 2. Gidtr| hao man up ké 22 (2.241.000.496) (2.150:240.069) WW.Taiséndé-dangdethan 240 7 __8.700.832.283 1.Chiphisin ust, kinh doanh dé dang dathan 241 2. Chi phi xty dung. ban dé dang 22 v2 148607921377 8700832233 V, bau tu tt chinh da hgn 250 V2 322.646.323.132 276.805.530.140 1 Bau te vio cing ty con 251 2. Dau tu vio cng ty lién Ket, ida dan 252 170.081.601.161 116.097.130.148 3. Diu tgp wn vio dom vf khde 253 130775.782.315 146514570344 4 Djephong iu trtlchinh dt han 254 (11.161.060344) ——_(18.806.170344) 5. Dau tend gtd ngay Ado han 255 33.000.000.000 38.000.000.000 7 da han kde 260 104.786.173.056 A56.917.135 1.Chi phi rd trade dat han asi v9 87540137632 67.427.900.644 2. TAL sin thud thu hp bod li 202 vit 17246036224 20029016491 3. Thige by. vst, ph tng thay thé da han 263 4, Tal sin da han kde 260 5.10] thé thong mal 269 TONG CONG TAL SAN 270 7.951,566.005.753___6721,246.505503 'o co 1a chin hop nh ‘Trang 4/30 CONG TY C6 PHAN DAU TU THUONG MaIsMc BANG CAN DOI KE TOAN HOP NHAT Ngay 31 théng 03 ném 2021 on vitinh: VND NGUON VON 31/03/2021 01/01/2021 A.NQPHAITRA 300 6.134.711.080.328 —_5.136.955.762.978 TNpngain han Sianaiis 310 "6.079.146.646268 _5:083,293.962.337 4. Phaitré ngudi ban ngfn han aii Vasa -2644.791.007.027 2.025,976832.234 2. Ngurbi mua tr ttn true ngdn han 312 v6 253-498.137.983 106.452.733.559 3. Thu va cfc Khoa phat ndp nha use 313 vl7a 45.630.087:383 531.000.582.200 4. Phat trd ngubi lao dng su 28.055.407.000 5.Chi phi phal tré ngfn han ais v8 108.636.036.139 86333296503 6, Phi trd nbd ngén han 316 7.Phil tr theo tign d9 Kithgp dng xay dung 317 8. Doan thu chur thye hign ngén han 318 V2ta 96937.387.209 10.213.769.856 9, Phi tré ngin han khic 319 v9 197:102.756.841 130.688.001.374 410. ay va ng thué ti chinh ngén han 320 V20 © 2.711.208.164736 —-2,609.053:119.861 14, Drphong pha tr gn ban 321 12. Quy khen thusng phic 2 3.266.779.950 3:567.626.750 13. Quy binh 6n gid 323 14, Gia dich mua bi Ia trp 314 : TL Nedat han 330 __55.564.434.060 5.661.800.6441 1. Phat trd ngubi bn dt han 331 2. Naud mua tra ttn trade dai han 322 3. Chi ph pha tra dai han 333 2508.500.000 4 Phat ta.npi 9 ve wn Kins doanh 34 5, Phi si nbc han 335 6.Doanh thu chya thyehign dai han 336 v.21 3733514542 630.961.606 7.Phai tra dat han kde 337 8. Vay va ng thud ti chin dt han 338 v.20 49321419518 49727724818 9. Trai phiéu chuyén d61 339 10.06 phigu wu a3i 340 11. Thué thu nhgp hodn la pha ted sat 4303114017 12. Dy phang phi tr dai han 342 13. Quy phat trién khoa hge vi cing nghé 343 io co 1 ohn op nde Trang 5/30 CONG TY CO PHAN DAU TU THU'ONG MAI SMC BANG CAN DOI KE TOAN HOP NHAT ‘Nady 31 théng 03 nam 2021 ‘Bon vi tinh: VND B, VON CHU SO HOU 400 1.016:875.003.425 _1.584,290.742.605 T.Von chi 36 ie 410 v22_ 1816875008425 __1.584290.742.605 4. Von gp cla ei sb hu an 609.946.910.000 609.946.910.000 6 phigu ph thong c6 quytnbigw quyét an 609.946910.000 _-609.946910.000 + 6 piu eu 8 au 2 Thing de vén 6 pin a2 253132567160 253.132.567.160 3. Quybin chon chuyén 6 tral pia 43 4. ki cia chi sha a4 682,710,000 682.710.000 5.05 phigu qu? a5 (717500.000) (717500.000) 6 ChénhIgch cin ltl stn a6 7. Chih Ih tg hoi dosi “7 (202.281) 8.Quy dau twphét ign ano se4sinooses1 384.510.005.831 9. quy hi tro sip xép doan nghiép a9 10. Quy hdc thuge vn ch situ 420 11-Lof huga sauthué chua phan ph a 499.580.761.841 273.499.879.041 LNST chua phn phi LK dén cusiky true 21a 273499879041 10051.082.293, ~LNST chua phn phi kj ny saab 225.080.882.800 263.448.796.748 12, Ngubn vn au twxdy dng corbin aa 13.Leiich ea o6 dng Khong kiém sost 429 63236170573 Nguon kinh phi va quy Khe a) 1. Naud kinh ph an 2.Ngudnkinh phi i hinh than TSC 432 ‘TONG CONG NGUON VON “40 7.951,506.003.753 __6,721,246.505.503 NGVOTLAP BIEU KETOAN TRUONG oF ‘Van Thj Xuan Swong Nguyén Van Lam Dang Huy Hiép io edo wi chink hop nhde ‘Trang 6/30 CONG TY C6 PHAN DAU TU THUONG Mal SMC BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT Cho thor ky tai chinh tir ngay 01/01/2021 dén 31/01/2021 HOP NHAT SMC oxi vg | npoveye, Temmronrroa Thuyet ee eyunamacaggctst ier | See eran 17. Chi phi thué thu nh§p doanh nghiép hon lat of 5s2__vi26 (1.330.737.739) (392.268.4885) NGvOTLAP BIEU KE TOAN TRUONG L amt Van Th] Xuan Svong Nguyén Van Lam ‘Béo cot chin hop nde ‘Trang 7130 CONG TY C6 PHAN DAU TU THUONG Mal SMC BAO CAO LUU CHUYEN TIEN TE HOP NHAT Cho théii ky tai chinh tiv ngay 01/01/2021 dén 31/03/2021 ‘om yj inks VHD Hop NHAT SMC eataiee Ma —Tiyngay 01/01/2021 Tirngay 01/01/2020 86 én 31/03/2021 én 31/03/2020 Taru chuyén tién tir boat dng kinh doank Lgi nhugin trarécthué / (16) on 264.814.782.481 23.926.657.587 Digu chinh cho cdc khodn Khu hao t8i sn e6 din 02 (2.235.806.989) (1.093.151.1838) Cie khoan du phong 03 (8.000.129.826) 32.620.467.511 (Lai) 15 chénh Iéch ty gid hoi dosi do dénh gi Ii cic khoan paces weit of 40212313 15.669.201.749 (La0 16 ti hoat dong dau we 0s (6.931.647.453) (4.418.285.622) Chi phi lai vay| 06 27,230.092.382 42.938,629.852 Cac khan dibu chinh khéc - - Lgi nhudn truée thay d6i von lu déng 08 279.917.502.908 109.643.799.892 (Tang) glam cac khodn pha thu 09 (741.238421517) (206.293.446.574) (Tang) gidm hang tn kho 10 (1.052.761.160.321) (56496.309,001) Tang (glam) céc khodn phi tra (khdng Ké la vay phai tra, ie THUN patie) u 1.016.250.684.060 286.252.109.599 (Ting) gidm chi ph tra tree 2 25:888.045.303 (6.647,561:392) (Ting) giim ching khodn kinh doanh 13 - - ‘Tin lai vay da tra 14 (21.586.907.711) (2as01.144.239) ‘Thus thu nhap doanh nghigp 48 np 15 (4375.313.009) (25.218.007.890) ‘Tin thu kinde tir hoat dng kinh doanh 16 1.967.889 2.050.534.567 ‘Tin chi kndc tir hoat déng kinh doanh 17 __ (1.967.889) __{60.000.000) lLaru chuyén tin thufin tir hoat dng kinh doanh 20 (497:905.570.288) 78.729.974.962 Luu chuyén tien tirhogt ang dau te ‘Tien chi d& mua sim, xay dmg TSCD va TS dai ham khae 21 7.724.491.592 (32.312.742.561) ‘Tin thu ti thanh ly TSCD va céc tai sin dat han khac 2 : : ‘Tien chi cho vay, mua ede cOng cy ng cia dom vi khée 23 (232.316.994.682) (88.188.400.220) “Tn thu hi cho vay, ban Ial ce cOng cu no’cia don vikhae 24 £80.000.000.000 30.000.000.000 ‘Tin chi du tu g6p vn vo dom vi hdc 25 (176.695.682.984) (1.899.899.0238) ‘Tien thu h8i iu tw g6p vén vao dom vj khae 5.294,069.163 - 6.931.647.453 4.418,285.622 ‘Tin thu Iai cho vay, 6 tic va Igi nhudn dvge chia ‘Lwu chuyén tién thuan tir hogt dng du tw 309.062.359.450) aru chuyén tién tir hoat dong tal chink (87.982.756.182) ‘Titn thu tirdi vay 33 1,644.27 1.243.251 1.665.336,842.640 ‘Tién tra ng gde vay 38 (1.643.113.996.340) _(1.569.674.567.191) ‘Tién tra ng g6c thu tai chink 35 (1.225.945.440) (4.462.857.170) 6 ttc, lot nhun 43 tré cho chii sé’ hu 36 : (244.000.000) Luu chuyén ti@n thu’n tw hoat dng tal chink 40. (68.698.529) 190.955.418.279 aru chuyén tién thuin trong ky 50 (807.036.628.275) 178.702.637.059 ‘Tién va tuong dirong tién du nam 60 1.183.353,090.185 596.391.443.759, hay ty ih dd quy A6ingol NGUOTLAP BIEU i Van Thi Xuan Song ‘Bo cot ciah hap att 2.477.490.873 (677.571.571.691 Trang 830 ‘CONG TY C6 PHAN DAUTU'THUONG MAISMc ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thot kp tai chinh tirnady 01/01/2021 déh 31/08/2021 (Bon vtinh bing VND, ngoa tre trviing hop c6 ght chi bing dng ttn hc) Bang thuyét minh ny A mt b6 phn khéng thé tich roi va durgc dge cing v6i eéc béo cdo thi chinh due dinh kim, jc digm host dng cita doanh nghiép 4 Minh thite sé-hitu vén (Cong ty C6 phn Dau tw Throng mai SMC ("Cong ty") hoat dOng theo Gidy chimg nhén ng ky kinh doanh sé 4103002772 do Si KE hoach va Dau tr Thanh phé HO Chi Minh cfp ngay 18/10/2004 va dang ky thay dt dén lin thi 15 theo Gidy ching nhan dang ky doanh nghigp s6 0303522206 ngay 03/09/2019. 6 phiéu cia Cong ty da duoc chinh thie giao dich tal Se Giao dich Ching khodn than ph6 HB Chi Minh v6i ma phi a SMC I tr ngly 30 thang 10 nim 2006 theo Gly phép niém yét sé 62/UBCK-GPNY do Chi tich Uy ban Chimg khodn Nha meéc ef nly 29 thang 9 nam 2006, Blob thie situ von: Von e6 phn. Von ditu 18 theo gi chitmg nhin dng ky kinh doanh cia Géng ty 1a 609.946.910.000 ing, due chia thinh 60,994,691 8 phan, méni gid mi 8 nhiin la 10.000 Bn tt of nbn cha Cons tv la c6 phn nhé théne. 2 Tén giao dich, tru sé va céc don vj true thude CCong ty c6tén glao dich quéc t# la: SMC Trading Investment Joint Stock Company. Tén vit tit: SMC SC. -Tra.sé chinh dt ta: 396 Ung Van Khiém, phurdmg 25, quan Binh Thanh, than pho HO Chf Minh, 3. Linh vyekinh doanh: Sin nut -thwomg mai - dich vy = xay dung 4 Nginh ngh kink doanh Sin xust kinh doanh xuft nhdp Ku sit thép, hing kim Xt vat idu xy dung, hing trang tr n6 that, thiétbi xy lap, thi bi co i khung kho nha xuémg bing cfu kin nm, thép,inox (khong san aust al try s6). XBy dug, lip dat cing trinh dn dung, cing nghldp, giao thdng, thu lok ira chira nh 6, trang tri ndi that Lap dyn du tu xdy dig. Kink doanh nha, Mua bén hing Kim kf aign may, thc phim. Deh va giao nhdn,kho van hing hoa ni ja va xudt kd 5 TOng s6 cong nhan vien ‘Téng s6 lao déng dn ngdy 31/03/2021: 894 nguen 6 Danh sch cdng ty con va cOng ty lién két, lién doanh Ten Cong ty ja cht Linn vyekinh dean __TyIeigtich SBI oe ea eeverae ce ‘san xt, thurong mal, va dich vu 100% 100% ESTEE RSGEMERGntn Te Soztmemidews oy am Ging TANT RENTS TAPING. FARR Sin ong da soba a Glug FAERIE LAGEA Gy Sie ai eg rn ate Ging ty TNHH MTV 18.33; KCN Tén Teo, Binh TA, HB th vumg mal, dich vu va xBy dng 100% 100% CONG'TY C6 PHAN DAU TU THUONG Mal SMe ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho thot i tai chinh tir nndy 01/01/2021 dén 31/03/2021 (Bon v tinh béng VND, ngs tre trubng hop cd ght chi bing ding ibn Kh) 6 Danh sich cong ty con va cong ty én két, lién doanh (thép theo) Tin Céng ty Dia chi Linh vyekinb doaah Tylelgtich Gwen Cong ty TNHHSMC- KCN Phi My 1, 7X Pha MY, Ba Ria- Gus bi ‘ns, thuomg mai va dich vu 50% 50% Congty TNHHSMC KCN Phi MY 1, TXPhG M9, Ba Ria oy rahi ‘in xu, thuong mal va dich vu 25% Cong ty TNHH Lien cy phi Mp2, TX Phi MF, Ba Ria- én xuitva gia cOng sin phéim Doanh Gng Then YON TASS cone 15% 75% an _ Vang ig thep : eet Congty TNHH MTV Budngs6 2, KCN Héa Cam, Cm La, Sin xu, thuong mai, dich vu va SMC Ba Nang Da Ning way dung poe fon Cong ty TNHH Gia a 7 pwns Cone Phep suc pha PYOTENT, KCN Phi MYIL,Ba Rla~ Gla cng cok, xj va tring phi ae ae a Vang Tau im leat L. Aooonnnnnnnea = co laces aleleeball cota Cong ty TNHH Cor Keeinhade smc BAOMBNT. KEN PRAMG,a Ra Gla ng coe x va rng iO a0 era vingTiy _Kimtoat i: Cangty TNHH VSSC_udngN7, KCN Phd MYTLBERIC~ Gua cong thuongimal vi dich vu 4 6 Steel Genter Vang Tau ML Ky kétodn, don vi tien t@ sir dung trong ké ton, 1 Nién 49 k ton bit du tir nghy 01/01, k&t tic ngay 31/12 hang nm. 2 Bom vj ttn t sir dung trong ghi chép kf ton i Bdng Viet Nam (VND) Chun myeké todn va Ché 49 KE toan Ap dung Cc bdo cdo thi chinh hgp nhat cia Céng ty C6 phn Dau tu Thuong mai SMC va ede Cong ty con ("Tap oan") dugc lap vatrinh bay bang dng Vigt Nam phii hop véi he thdng Ché d6 Ké ton doanh nghiép Vigt Nam va cdc Chugn myc Ké toin Vigt Nam do 5 Tai chinh ban hh, Bang cén déi ké toa, bao cio két qua hoat dng kinh doank, bo cdo lu chuyén tin t@ va thuyét minh béo céo ti chin hop nht dinh kém khéng chi dink trinh bay nim cung cp ede théng tin tai chinh theo cde nguyén the va thong I ké todn durge ‘hp nhgn rng rai 6 cée mu6e va linh thé ngoai Vigt Nam. ‘Trong nim ta chinh 2015, Cong ty 4p dng theo HP théng Ché a9 ké ton doanh nghigp Viet Nam ban hanh theo Théng te s6 200/2014/TT-BTC ngiy 22/12/2014 thay thé cho Quyét dinh s6 15/2006/QD-BTC ngiy 20/3/2006 va Thong te 244/2009/TT-BTC ngay 31/12/2009 ela BO Tal chinh IV Cac ehinh séch ké toan ap dung 1, Uéctinh KE tos Vige lap bao céo tai chinh tuan thi theo c&e Chun mur KE todn Vigt Nam, Hé théng KE toan Vigt Nam va céc quy dinh hign hanh Ikhde vé ké todn tai Vigt Nam you elu Ban Gidm dBc phai e6 nhiing wéc tinh va gla dink anh hudng d&n s6 ligu béo co v8 cing ng, 1 sin va vigc trinh bay cdc khodin cOng ng va tl sin tim tang tal ngay lap béo céo tal chinh cCing nhue cée s6 leu bao cho vB oan thu va chi phi trong suét nam tai chin (iy hogt dng). Két qua hogt dng kinh doanh thycté c6 thé kha v6i cic wée tinh, sia djnh dtr Tang 1080 CONG TY C6 PHAN DAU TU'THUONG Mar SMC “THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thoi ky ti chinh tr ngiy 01/01/2021 dén 31/03/2021 on ul tinh bing VND. ngoa trivia hp c6 hc Bdng dn in Be) 2. CAe loa ty gia hol dodi Ap dung trong K6 toa Cong ty c6 nghip vu kh té phit sinh bing ngoait phat thye hign gh s6 i tos va Lip Bdo céo tA chin theo mot don v én sf thdng mht la Ding Vigt Nam. Vigequy A6i dong ngooi fra ding Vige Nam urge thye hign nhw sa: Ty gid glao dich thu té 461 v6i ci glao dich bing ngoalt@ phat sinh trong I: =7TY giéglao dich thye tf kh! mua bdn ngoalt@ 18 ty glé it trong hop dbng mua, bin ngogt & gia cong ty va ngin hang ‘tuong mal = Trudmghop hop dng king guy dinh gi than ton thi cOng ty gi 6 Kétodn theo nguyén the: + TY ald glao dich thue té Kil g6p von hode nbian v6n gop: La ty gla mua ngoalt@ cba ngn hing not cbag ty mér tai Khodn a nn v6n cia nha du tw tai ny gop von: +) id giao deh thy té leh ghi nin ng phat thu: LA ty gié mua cia ngfin hang thong mal nol cbng ty chi din khdch Nang Usa tod ta thbi didn giao dich pt sin +75 lé pao dich the & Ki ghi wha ng pl {hoi dim giao dich phétsin, + Déi vii céc giao dich mua s4m ti sin ho¥e ede khodn ci ph due than todn ngay bing ngoatt€ (khéng qua céc ti Khon phi tr), t) gi ga dich tye 18g gid mua ela nga hing thong mai not eng ty thuc hign thanh tosn ri: LA t) gid bin cia ngin hang thurong mai noi céng ty dy kin giao dich tai ‘Ty gid giao djch thw té khi danh gia Iai cdc khoan myc tién t@ c6 gc ngoai té tai thoi diém l§p Bo cfo tal chink: + TY glé giao dich thc té kh nh gid la cc khodn myc tin 8 c6 g6c ngoal t& durge phan loal 14 tA sn: LA tp gid mua ngoal t8 cia ngan hang thuong mai noi céng ty thwong xuyén e6 giao dich tai thoi diém lip Bao cio tii chinh, 1 gi giao dich thy t# khi anh gi Iai cc khodn mye tin t@ e6 gc ngoal t@ duge phan loat lA ng phai tris LA ty gid ban ngogi 18 ca nean hang thong mat tai thi’ diém lap Béo cdo tl chinh: ‘Tat cA cic khoan chénh Idch ty gid thue té phét sinh trong ky va chénh Ich tj gid do dan gi lat s6 dur ngoatt@ cu6i ky duo Ket chuyn vio bio cdo két qui hoat déng kinh doanh cia nlm tai chinh 3. Tien va trong duong tién ‘Titn va cée Khon twong duvong tig bao gm tién mit tai quy, tin git ngan hing, cée khodn du tw ngdin han ¢6 thi han ge kkhOng qué ba thang, c6 tinh thanh khodn cao, c6 kh nang chuyén di d& dang thanh céc hegng tin xdc dinh vA khong ed nhiBu rir trong chuyén i thanh tin Nguyén tie va phwong phap chuyén d6i ede dng tién khée Neuyén te va phuomg php chuyén d6i cde dng titn Khiéc dupe Cong ty dp dung theo Chuén myc Ké ton s6 10, Theo nghigp vu phit sinh bing céc dom v ibn 8 khac wei don v ttn t@ do Céng ty sir dung diye hach toa theo ty gi thc t a ths 4igm phit sinh nghiép vu. Tai th diém cui ndm, cfc Khodn myc ti sin va eng ng mang tinh chat ttn t 6 gd ngoatt8 drge chuy&n d61 theo ga quy dinh vlo ngay Ip bang, c&n di ké toan. Tat cé cde Khoa chénh lh t ed thc t6 phat sinh trong Ky va chénh Igch tgif do dn gi lai s6 er ngoait8 cust duge két chuyén vio bo efo két qui host AGng kinh doanh cia 18i chin Bén cand, theo huréng dn ti Thong tw s6 179/2012/TT-BTC ngay 24/10/2012 ela BO tl chinh, th: - DOl véi vie than todin cfc khodn muc tién t@ ¢6 g6e ngoat t@ phat sinh trong ndim tai chinh thi thuc hién theo ty gid thuc té tal ‘thar diém phat sinh giao dich ngoal t@cila Ngan hang Thuong mai noi doanh nghigp ¢6 giao dich phit sinh theo quy din cia phép ludt - B&i véi vige dh gi Ini s6 dur ngogt té cut ky ké toa thi thye hign theo ty gia mua vio cla Ned hang Throng mai no’ doanh ghiép m@ tai khoan céng b6 tai thoi diém lap bio cfo tai chinh, 5. Chi phitra ruse Ac loat chi phi sau day duge hach todn vio chi phi trd trade dé phn b6 dan vio két qua hoat dng kinh doanh bao gbm: + Chi phi céng cu, dung eu + Chi phi bao hiém += Chi ph trig khal dy én Phi ha ting kha céng nghiép Tien thué data truce Chi phi chi phan bé Khde CONG TY CO PHAN DAU TU'THUONG Mar sMc ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thoi kta chink tirngay 01/01/2021 dén 31/03/2021 (Bon vi tinh bing VND, ngoat tri erudmg hop eb gh chi bdng dB en Kad 6. Cc khoan phai thu CCéc kon phai thu duge trinh bay trén béo eo ti chinh theo gié tri ghi 6 cfc khodn pha thu tir khéch hing va phai thu khée cong vér dy phong durgc lap cho cae khodn ng phat thu kh db Cac khoan phai thu dwyc theo dOi chi tit tineo ky han phat thy, ddt twong phai thu, logi nguyén t@ pha thu, hai thu cba khich hang gm céc khoan pha thu mang tinh chét chuomg mai phét sinh tir giao dich mua ~ bén: hai thu ni bd gim cc khodn phai thu git don vj cp trén vi don vi cp dw6t trye thue khOng e6 tur céch phép nha hach todn phy thude; Phi thu khée gbm cdc khodn phi thu khong c6 tinh throng mai, kh6ng ign quan dén giao dich mua - ban, ‘6 phat sinh khoan phai thu c6 géc ngoai t@ khi ting hach todn theo ty gid gi iao dich thye vf tai thoi dim phat sin, Ki gm hach todn theo taka gh s6 chye t dich dan cho timng 46i tong. Ring trudng hop nhn truée cla ngu’ mua ap dung fF gl sige dich thye tf, khi i di kignghi nbn doan thu th ép dung tg gh s6thye t ich dank, Cée khodn phai thu c6 g6e ngoai t tal tt c& ec thot diém lap Bao cho tl chinh duoc dn gi lai theo tf ald giao dich thy té (7 id mua ngoat tela mt trong nhimng ngén hang thong mai noi doanh nghigp thurimg xuyén c5 giao dich). C4e khodn phai thu c6 thoi han thu hi hoe than ton dwéi 1 nam duge phan loa a tai sin ngin han, ‘Che khodn phai thu e6 thoi han thu hoi ho¥e than todn trén 1 nm duge phn loai I ti sin dai han. Du phdng phal thu kh di thé ign phn gid tr] dy kin bj tOn thdt do cde khodm khéng duge khvich hang thanh tog phat sinh {451 vii s6 dur cée Khon phai thu tat thai diém Igp bing c&n di Ké tofn. Tang ho¥e gim s6 du tai khodm dy phng duge phan Anh vao chi phi quan ly doanh nghigp trong kj. 7. Chinh sich ké toan dét v6i hing tin kho Hang t®n kho duge ghi nln theo gis thép hon gta gid gGe vA gi tr thuin 66 thé thye hign durgc Git thulin thé thye ign urge 18 gid bén ude tinh tri ehi phi bén hang w6e tinh va sau én d8 lap dy phong cho hang hr én, 1d thoi va cham Iwan chuyén, ‘ang tn kho dure hach tos theo phurong php ké Khai thug xuyén. Phuong phép xée djnh gi tri hing ton kho theo phuong phép binh quan gia quyBn. Dy phing glam gid hang tOn kho: duc trich lap cho phitn gié trl dy kign bl t6n that do céc Khodn suy gidm trong wid tri c6 thé say ra d6i v6i vt ty, thanh phim, hing hod tBn kho thuge quyén sé ha eta doanh nghigp dua trén bang chimg hop ly v8 sw suy gidm gid tr vao thoi diém Igp bang cn 461 ké tod $6 ting hod gidm khan dir phong gidm gid hing tn kho duge két chuyén vio gia vin hang ban trong ky. 8, Tai sin o6 dinh va kha hao tai sin o6 dinh ‘Tai sin 6 dinh duge thé hign theo nguyen gl tri di gié tr} hao mon INy KE, Nguy@n glétal san c6 dinh bao gbm gié mua va ning chi phi 6 lgn quan tree tip dn vigc dua tai sn vio host dng nhw dy kin, Céc chi phi mua sim, nang cp va d6i moi {8i sin 6 dinh duge vén héa va chi ph bao ti, sa chia dugc tinh vio béo céo két qua hoat dng kinh doanh, Kht tai sin duoe bin hay thanh Ij, nguyén gid va gié tri hao mon lly KE due xéa s6 va bat Kj céc Khoa lai 18 nao phat sinh do than y tA sin du duoc hach toan vao bio céo két qui hoat ding kinh doanh, Phian mim méy vi tinh va phn mém ké ton Phin mm méy tinh va phn miém ké toén Ia todn bg eée chi phi ma Céng ty 48 chira tinh dn thi diém dura phin miém vio sit dung, Quyén sir dung at (uyan sir dung dtl toa bg cée chi ph thr té Cing ty 4a chi ra clin quan trye tip ti dt sir dung, bao gm: ttn chi ra dé 6 quyén sit dung dt, ch pin cho dén bi, gid phng mat bing, san lép mat bang, Ie phi trréc ba. Khdu hao tai sin ¢6 djah Khu hao thi sin e6 dinh duge tinh theo phwong phap dong thing trong sudt thbi gian hiru dung wée tinh cla cic tl sin. TY 18 ku hao dp dung theo t71@ quy dinh tal Thong tu 45/2013/TT-BTC ngay 25/4/2013 cla BO Tal chinh. Nha cit, vatkién trde 04-25 nam May moc thst 06-12 nim Phuong eign vin ti 06-10 nim Dung eu quin ly 03-08 nam Trg 1200 CONG TY C6 PHAN DAU TU THUONG MAI SMC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thei kj tai chinh tirngay 01/01/2021 dén 31/03/2021 (Bon vi tinh bing VND, ngoa trieruéng hop c6 hi chd dng dOng edn Whdc) Phan mém 02-20 nam 9. Bat dng sin du tr Bat dng sin du tw durge ghi nhdn theo nguyén gid bso gm ca cdc chi phi giao dich lién quan tri digi tr hao mon up Ke. CCée khodn chi phi lién quan dn bit dng sin du ty phat sinh sau hi ghi nbn ban du durgc hach todn vlo gi tri cdn lai cia ‘bt dng sin du tu Khi Céng ty 66 kid nang thu duge céc lol (ch kinh té trong tuong lai nhiBu hon mic host dng duoc dénh gid ban du ea bat ding sin dau te dé. Khu hao va Khu trv bat dng sin du tw duge trich theo phuomg phép Khu hao duong thing trong suét thot glan how dung ude tioh cia cfc bat dng sin ‘rong qui trinh cho thué hogt d@ng phai tin hin trch Khéu hao BBSBT va ghi nhin vao chi phi inh doan trong ly (ké ct trong thoi gian ngieng cho thu) Cong ty khOng trch khu hao G61 vét BBSDT nfm git ch ting gl4. Trudmg hep c6 bang chieng chi chin cho thay BBSBT bi sgidm gid so v6i gi tr eh trizong va khodin gidm gid durge xée dinh mbt cfch dng tin cGy thi doanh nghigp duce dinh gia giém nnguyén gia BBSDT va ghi nhin khodn tn thét vio gié vn hang bai Khi bt dong sin dau tw durge bén, chénh [éch glia ttn thu thon tir vide ban tal sin véi gid tr cd lac ti sin du tr urge [Bhi nhin vio bdo cdo két qua hoat déng kinh doanh trongky. ‘Trudng hop khong xée dinh durge gi tri hop ly ela BDSDT nén BOSDT s& duge Cong ty ghi nhén va hach tod theo gi seh ké to, Vige chuyéin tr bit d6ng sin chi shu sit dung thin bit dng sin dau tu chi Ki c6 sy thay Adi v8 myc dich str dung nhw ede ‘rudng hep chi sé hiru chm dt si dung tA sin 46 vA bat Bu cho bén khéc thu® host ng hoc Kt ke thi gial dogn xy ‘dung, Vigechuyén te bt dng sin du tw sang bét dng sin chi si tu sit dung hay hang tn kho chi khi 6 sy thay &6i v8 myc ‘ich sir dung nhu ede trdng hop chit si hi bét dau sie dung &i sn nay ho¥e bat du tein khal cho muc dich ban, 410. Nguyén tic ké ton ng phal tra (Cac khodn ng phai tré durgc theo ddi chi tit theo kj han pha tr, di trong phat tr, loai nguyén t8 phat tris Pha tré ngwot bn gdm ede khodn phal tré mang tinh chit thuong mai phat sinh tir giao dich mua, ban, cung ep hang hod dich - Phai tr n6i b@ gm ede khodn phi tra gta dom vi cp trén va dom vi cp due6i trac thuge khéng e6 tu eéch php nha hach tod phy thude: Phil tr Khe gdm eéc khodn pha tré khOng c6 tinh thuwong mai, khOng lién quan dn giao dich mua, ban, cung edp hing hoa dich vy. ‘6 phat sinh khodn phal tr c6 gBc ngoalt€ khi ting hach ton theo ty gid giao dich thy té tai tho dim phat sinh, Khi gidm hach ton thoo ty gié ghi s6 thy t8 dich danh cho ting d6i tuong, Ridng trudng hop tng true cho ngudi bin sp dung tga giao dich thwct,khi di diéw kign ghi nh ti sin hod chi phi thi ép dung ty gi ghi 6 thu té dich danb. CCée khodn phal tr e6 gée ngoat 88 tai tt c@ ef thot digm lap Béo cho tai chinh durge dn gid lai theo ty gid giao dich thuct (47 si bin ngoait@ cia mot trong nhting ngén hing throng mai noi doanh nghiép throng xuyén c6 gla dich). (Céc khodn pha tr e6 thd han thu hBt hode thanh ton du6i 1 nim duge phan lat la no ngfin han (4c khodn phai tr o6 thot han thu ht hode thanh todn trén 1 nm duege phan loailé ng dai han 11, Hop dng thus tai chinh ‘Thue tai si duge phan loa a thué thi chinh néu theo hep ng thué ti sin bén cho thué chuyén giao phn lm ri ro va lo fe sen litn v6i quyn si hitu ti sin cho ben di thué. Tét cd cfc thu® tl sin khéc due phan log la thué host déng, ‘Tal sin theo hop dng thué 124 chinh duge vén hod trén bang e& 461 KE ton tal thoi diém Idol dau thué ti sin theo glé tr hop IY cia thi sin thué hod, néu thép hon, theo gid tr hign tai cia khodn thanb todn tin thué t6l thiéu. Khoan tién 6c trong cfc hod thanh toan tién thué trong twrong lai theo hop dng thué ti chinh durgc hach toén nhur Khon ng phal tr. Khodn tin 1 trong cfc khodin thank todn tin thu® duge hach toa vao két qué host dng kinh doaah trong ky trong suét thi gian tue tai ‘sin nhiim phan Anh ty 1 ai sudt binh On phat sinh trén sO dur-cdn lal cla khodn ng thu® th chtnb pha tra ‘Tai sin thu® ti chinh 3 duge vEn hos durge trich khdu hao theo phuong phap khau hao durémg thing theo thdt gian sir dung uwéc tinh hoge theo thoi han thué thi sin, néu c6 cam két la bén thué sé khong durge chuy6n giao quyén situ tl sin kht hét han hop ding thué. May méc thi6t bt 08 nim Tang 1320 CONG TY CO PHAN BAU TU THUONG MAI SMC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thoi kt chinh tir ngay 01/01/2021 dén 31/03/2021 {Bon v tinh ing VND, ngoa erie cratng hop e6 ah cht ng AOng tibn kde) 12, Dau tw tai chink Diu tu vao Cong ty con Cac khodn du tw vio cic Cong ty con ma trong 46 Cong ty nm quyn kiém sost dugc trinh bay theo phuong phap gia g6c. Cac khodn phan phét loi nhudn ma Ging ty me nhn duoc th sé loi nhuan ly ké ea cée Céng ty con sau ngiy COng ty me nm. uy kiém sod durge ght vio ké& qua hoat déng kinh doanh trong kj cia Céng ty me. CAc khodn phan ph6l khée durge xem nhur pphln ehu hBi cba ede khodin du tu va duge trl vio gid tr dB tu, ‘Dau tur vio cée Cong ty Hn ket ic Khodn du tu-vao cdc GBng ty lién két ma trong 46 Cong ty c6 anh hung dang ké dugc trinh bay theo phuzong phép gid gc ‘Ce Whodn phn ph6t lof hun tk s6 lot nh thu My kE ea ee Cig ty én Két sau ngay du ty due phn b6 vio Két qua hhogt ng kink doanh trong ky cia Céng ty. Céc khodn phin phdi khée dure xem nh phn thu hoi ei khodn dau ty va durge trie vio gf tut. ign doan thanh lp co’ sé kinh doanh dng kiém soat Phin vin gép cia Cong ty trong don vi ién doanh duoc hgch toAn theo phwong phap gia g6e. Theo phurong php nay, phan vn ap cia Cong ty trong ién doanh duge ghinhén ban Adu theo nguyén gli. CécKhodn phn phdi lpi nhugi te slo nhun thin lug ka cia ee dam vs lin doanh sau ngay Céng ty tham gia ién doanh dirge hach ton vio muc thu nhgp cla béo efo két qua hogt dng kinh dosni eda Ging ty Cc koa phn phot khée dzgc xem nur phn thu hi cc kon dau tu va duge tri vio gis wi dau te ‘au tu chimng khodn va cac khoan @au tw kde Cac khoan dau tw direc ghi hn theo gia géc. Dy phong ton that cho cdc khodn du tt chinh vio cc tO chi Kin t@ duge ip el cfc 6 chic kinh t& nay bl 18 (tri trudng hep 16 theo kE hoach da durge xc din trong phong én kinh doamh trade Khi du tu) véi mii tich Wp twong ing v6r ty 18 gép vn ela Cong ty trong cdc t6 chic kinh t8 nay. Dy phng giém gla chimg khodn due Iép cho ting loa ching khodn due niém yt trén thi trubng chirag khodn Ki gid th) trudng thi hom gi tri s8 sich. Cie ching kkodn khéng nldm yt ma khénge6 co 86 46 xe nh mee cich dang tn cay gid tri hgp ly dug ght nh theo gis mua ban ai, Dy phong tn that cic khodn dau tw tai chin Dy phng tn that cée khodn du tw tai chinh dugc lép cho tig loai ching khosn ki gi thi trig thap hon gi tr s6 sich ‘DSi véi chimg khoan niém yét:gié ching khodn thu tétrén th) trudmg duge tinh theo gid thyc t& trén ce Sé giao dich ching kkhodin Ha NOi (HNX) li gid giao djch binh quén tai ngay trich lép dy phng; S& giao dich ching Khodn thinh phé HB Chi Minh (HOSE) A gid dong cita tai ngay trich lap dy phong. dl véi cdc ching khodn chura niém yét: gid chirng khodin thyc tétrén thi trrdmg duoc xe djnh nhw sau: + B6i v6i cic cong ty 4a ding ky giao dich trén thj trurdmg giao djch ela cée c®ng ty dal ching chwa niém yét (UPCom) thi gia ching khoan thuc té trén thi truréng duc xéc dink a glé giao dich binh quai trén hé théng tai ngay lap dv phong. + BG véi cae cBng ty chua dng ky giao dich & th truémg giao dich cia cic cng ty dal ching thi glé ching khosn thu tétrén thi trudng duge xée dinh i gi trung binh trén co’ gié giao dich duge cung ep t6i thiéu b6i ba (03) céng ty chiing khosn tai thei idm lap dy phong. ‘Trubng hop khéng thé xac dinh dirge gid tr thi trudmg cla ching khodn, thi khodn du tu khOng durge trich lap dir phong gi aid chimng khodn, ‘B6i véi khodn au tw tAi chinh dai han: due phong duege tric lap ki cdng ty nhdn iu tw dang bj 16 (tr trudng hop 16 theo ké hoach d& durge xée djah trong phuong fn kinh doanh true Kal Gu tu) 13. Luong, bao hiém xa h6i, bao hiém y té, bao hiém that nghigp ‘Tin lwong duge tah todn va tric lgp dura vio chi pht trong ki dya theo hgp dng lao dng. Theo dé, bio him x8 hoi, bio hiém y t6 va bao hii that nghiop cing duoc trich ap vi ty 18 1 25,5%, 45% va 2% twrong ting tién lucomg cia ngut lao ding. TY We 21,5% s8 duroc dura vao chi phi bio him xa hei, bao hiém y t, bio him thét nghiép trong ly; va 10,5% s8 duge trich tir wong cia ngu lao dng, ‘Tang 1430 CONG TY C6 PHAN DAU TU THUONG MAI SMC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho thet ky tai chink tiengaty 01/01/2021 dén 31/03/2021 |@on vi tinh bing VND, ngoat tri trvémg hap c6 ghi chi bdng dng tin Ride) 14, Céc khoan dy phong phai tra (Cac khodn ng dy phong phat tr trong tuong lai chua chic chdn vé gi trj hoc thOi gian phai trd. CAc Khon dy phOng ng phai td duge ghi nbn khi d& xc dinh chic ehén nghia vy ng phai tra vio ngiy két thic ky kétodn. Dy phang phil tra duge ghi nhén theo phuong phap lép thém hoc hoan nhp theo s8 chénh léch glia s6 dvr phOng phai tra pha |p nam nay so véi s6 dy phdng phat tra da lap nam true. Dy phong trg ep mt vide Iam: duoc ghl nbn khi thyc té phat sinb, 415. Chi phf lai vay Chi phi lai vay duege ghi nln 1 chi phi trong kj ki phat sinh tir erudng hop ching duxge vin héa theo quy dinh, Lal ifn vay cita cae Kho’ vay lién quan true tigp dn vige mua s4m, xAy dung ti sin c6 dinh trong glal dogn truée kht hon Lal tin vay ciia ede khodn vay kh durge ght nbn 1 chi pht hoat dng tai chinh ngay khi phat sinh. 116, Chi phi phai tri Chi phi phai tra durge ghi nh cho sé tién phat tra trong tuong lat lién quan dén hang héa va dich vy di nbn duge khong phy 17. Phin phéi loi nhugn Lpi nhugn sau thug durgc chia cho cic o6 dng sau khi due cde ¢6 déng thong qua tai Dai hoi C6 déng Thudng nién va sau Kt 18, Nguyén the ghi nhgn én Vn di tet chi sé hitu duge ghi nbn theo 36 vénthye g6p ban du cia chi shit ‘Thing du vn ¢6 phi duoc ghi nhén theo #6 chén Iéch lin hot hode nh how gita pis thue té phat hinh vi ménh gié 6 piu ‘hit hanh Yan dBu, phét hanh b6 sung hog tél phat hank e6 phigu qu. 5 phigu quy due ghi nha theo gid tr] thy 88 s6 o6 phigu do Céng ty phat hanh sau a6 mua la duege trie vio vén chi sé hitu ci Cong ty. Cong ty khéng ghi nhén céc khoan lai/() khi mua, bén, phat hanh céc cng cu vn chil sé hiru ela minh, 49, Ghi niin doanh thu Doanh thu bn hing durge ght nn khi dng thoi thBa min tt cd nam (5) abu kign sau: + Cn ty chuyén giao phn len ri ro v8 lo fh gdn In vbiquyén si hu sin phim hoc hing héa cho ng mu: ~ CBng ty khdng cdn nm gil quyn quan ly hing héa nb ngudi iro hing héa hode quyén kiém sost hing hoa = Doar thu drge xc dinh tong d6i chic chin; - Cig ty dX thu duge hoge sé thu drge I ich kin 6 t giao dich bin hang + Xf dinh Auge chi ph lin quan dén giao dich bin hang, Doan thu cung eép dich vu Xi e6 thé xée nh durge két qua hop dBng m@t cich che chin, doanh thu s8 duge ghi nhan dua v2o Kil lugng dich wy cung cp va ngwdi mua chép nh thanh ton 6 phigu thwrdng hay €6 tite tra bang e6 phiéu Ong c6 Koda thu nhap ndo duge ghi nhm khiquyn dugc nbn o6 phigu thudng hay 6 tte bing o6 phigu due xc lip. Tay nhién, s6 lwong c6 phigu thug hay e6 tre bing e6 phiéu nbn dizge s8trinh bay trén Thuy&t minh bio c4o t8 chin 6 ln quan. ‘Thu hp tir kinh doanh chieng khodn, chuyén nhwrgng vin Thu nhdp tiv hogt déng kink doanh ehimg khosn va chuyén nhuong vén duge xée din 18 phn chénh lech git gia bain va gid vin ching khosn. Thu nbép nay dupe ghi nhan vao ngay phat sinh giao dich, ttc hep dng chuyén nhuong durge thy hitn. 20. Ghi nin chi pht Chi ph duge ghi gn theo thyeté phat sinh va trong xtng voi doanh thu Trang 1520 CONG TY C6 PHAN DAU TU THUONG MAI SMC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho thot k) thi chinh tirnady 01/01/2021 dén 31/03/2021 (Bon vitinh bing VND, ngoai trie crwémg hop c6 ghi chi bang ddng edn Khdc) 24, Thué Cong ty c6 nghia vu nép thu thu nhap doanh nghigp bing 20% trén thu nhép chiu thud. Thu nhip chia thu€ duge tinh dua trén ‘kt qua oat dng trong nam va diéu chin eho cic khoan ehi phf khong éurge kha tet vA efc khodn 16 do eéc nam trade mang sang, néu eb. ‘goal thué thu nhap doanh nghiép, Cong ty e6 nghta vu nép cdc khodn thué Khde theo e&e quy dinh vé thué hign han. Khosin thu phai np thé hign trén s6 sich ké toan I s6 igu do Cong ty wé tinh. S6 thué phai n6p cy thé s8 dure ghi n kigm tra quyét todn thué eva co quan thud. ‘Thué hign hank ‘Tai sin thué va thué phi ngp cho nim hign hanh va cic nim truce dug xée dinh bang gi tr dy kign phil ndp cho (hoe due thu hi te) cor quan thu, si dung cic mite thu sust va cAc ust thus c6 higu ine dn ngay lap Bang cin di ké todn. theo ‘Thué thu nhgp hoan lal ‘Thuf thu nbp hodn lal dwoe xée dinh cho cée khodn chénl Igch tam thoi tal nghy lap Bang c&n di ké tosngilta co sé tinh thué thu nh cla cdc tai sin va no phai tr va gid tr ght 6 cla ching cho muc dich bao cio tai chinh, ‘Tai sin thué tha nh§p hodn Iai duge ghi nhan cho tit cd céc chénb Igch tam thoi duoc kh tr, gid tr} duge khiu trirchuyén sang céc nm sau clia céc khodn 16 tinh thué vA cfe khodn wu dai thué cha sir dung, khi chéc chén trong tuong lai sé 6 loi hun tinh thué dé str dung nhling chénh Ich tam thoi duoc khdu tro, céc khodn 16 tinh thud va ede wu dai thué chia sir dung, nay. 2. Ban lién quan Mét ban durge xem la 6 lién quan dén Cong ty néu c6 kha nang kiém sodt Cong ty hay ¢6 anh hudng dang ké toi céc hoat dng cng nhu ti chinh ca Cong ty. Céc giao dich chi yéu gida COng ty va cée b&n én quan, néu c6, durge trinh bay trong céc bao co tai chink, CONG TY CO PHAN DAU TU'THU'ONG Mal SMC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thei kj tai chinh tirngay 01/01/2021 dén 31/03/2021 (Bon v tinh bing VND, ngoai tre rata hp cd gh chi bing ddng tin Ks) V. Thing tin b6 sung cho eic Khon muctrinh bay trong bing can dGi ké ton 1. Téa va cic kod trong dong tin 31/03/2021 01/01/2021 Tin mat 4494<470.645 451.807.366 Tin gh nga hang 0 27e22.750974 458901262819 “Tien gi cb ky han ad 3 thang. ______s40001000.000 777.000.000.000 Cong 376.617.229.619 1.183.353.090.185, (trong: 31/03/2021 01/01/2021 ‘Tieng ngin hang bang USD 147656124 317257414 ‘Tuomg dong VND 33020851370 7an75a56304 2 Céckhoin atu tt enh 2.1. Dau rnd git d6n nghy fo han 31/03/2021 01/01/2021 ‘idm ged khan ta BUhing. —(NeSa ban) 651,190016298 587.363.131.616 ‘ibn ge ky han te 12 thn. (Dai han) 38.000.000.000 38:000.000.000 22. Diuti gop vén vio dom vise __syosaons o1yos/2021 itd ge (Dy phong. Ged tr hop ly tat 4 ge Dy phong dén —Gid tr) hop ly tai oa 31/03/2021, 31/03/2021 i o1yorj2oz1___ 01/01/2021 rein aazanvazesoo ——sasznavasi —rossisotasil rosoiszssoce 1308875082 116097130198 wat Bee eee eee eee ee eee eee reece eee ee Pere ee Ng? oz7s7ezais —(atasnoen3ss) ——tts614.721071] 14654570244 (1R8N6170948) —_12770R400000 cong var 2048 “i7e9t0a87 _—_tapaneanatse| _awasEDaRSaI0 _(e72AR9ERN2) _mDORSIOANE (ayDautesincingilindeanh. — yg, gguy —iktrigopwinan PMERLA CAD MOSS ay 1g curr vengép an ligakét aia ra Coney atten shia 31/08/2021 coy PNHH SMCSUMMIT 3296000000 41640.000000 zagrssaiaz2 50% saersonane Cy THHH ManwaSMCStee Service HAND 64368800000 72174422500 30984247239 35% 52058699.739 (ay PNHHSME TOAME 65217375000 15924500000 25% 1593400000 Cy TNHH VSS Steel Center (*) 255750000000___38362.500000 159% 311362500000 cing 6023.75.00 97 11.422.500 SESROATERGL ¥70.031.601.68 S51908 — sejyygyg POMEK Git] ivtvban —-Derphéngdén Gis tr} gated Gypiuteviodenvilinés og han mua ‘iu 31/05/2021 31/03/2021 Cie cong ty da nim yét Gy CPThépPomina(POM) «1.738000 «1000023417 2aavansis (2937060244) 22306721971 Gry CP Thép Narn Kim (*) 9100000 10000 27.000 © a.$32000.000 932.000.0900 "én Cy thépVigt Nam (TUN : Z z Cayce Tap témléTN (TNS) 1.400.000 10000 10.000 __r4o0an00.000 (7.224.000.000) __6776.000.000 cing HOT7E7eRTE —_GAAGL.060344) T9614 721971 3. Phat thu 3.1 Phil thu cia khdch hing ‘) Phai thu cita khdch hang ngén han 31/03/2021 héch hang trong niréc 1.768381714.088, Khéeh hing ngodi nude (*) 271553205811 Cécban lién quan (thuyét minh mye VIL2) 24308485475 2.064.238.405.374 cong 01/01/2021 1176519.427.098, 109.674.357.865 62901,739.872 1349.095.524.835 (¢) Trong a6, bao gm cic khotin pha thu kisi hang c6 ge ngoai tla 10.639:344,62 USD twong duong 244.605.460.081 VND Trang 1700 CONG TY C6 PHAN DAU TU THUONG MAISMC ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (Cho thoi k) tai chinh tirngay 01/01/2021 dén 31/03/2021 (Bon v tin bing VND, ngoal trie cruéng hop e6 gh ch ing ddng itn Khdc) by Daihen (9) hah hing trong re (7) Trong 6 ai rong ng kh6 adi aa duge tric dy hong 100% 3.2 Tra truée cho ngudi bin ngdn han 2) Nggin han ‘Tei true che nha cang cp = Gécbén lién quan (thuyét minh mycVHL.2) cong 1/01/2021 20.091.137.042 20.891.137.042 aiyoa/2oza 20.891.137.042 20.891.137.042 31/03/2021 262.545.799.152 01/01/2021 287.028.801.608, 262.548.799.152 (1) Trong a6, bao gBm khodn td rude cho ngud bén cb ge ngoal tf 18 561,989,00 USD tuemg dong 13.051.323,799 VND by Dainan (1) ‘Tra trude ede nha cung ofp (*) 1/01/2024 _31/03/2021 (7) Ton bp a nhizng nha cung cp hin ing true nhung khéng cung cp dich vu, thube dé tuymg ng kh ddl dl due rich cy phong 100% 3.3 Phai thu vé cho vay ngén han (+) Bao gm ‘Thoihan = Ga nbn thudeSMC 36 ening cong 34 Pha thu Khée 4) Nain han Pai thu Lai tin gi it kim, Iai cho vay Kj qu mua hang hoa Phi tho tr khodn gidm glé duge hudng + Cc khodn tam ing (Cang Ty Cho Thué Tai Chin TNHE MTV Quie TE Chas ‘Thus GTGT dugchoan = Phi thu Khe + Cécbén ién quan (thuyét minh mye ViL2) Cong ) Dathan thank toa = Kir thud must ein (*) = Kyau thus xe = KY qu mua hing hia, Kj quy khse cong Lat 31/03/2021 1/01/2021 o% : 31/03/2021 01/01/2021, 2.653.104910 9.711.622.758 14,861,340.000 2.446.340.000 394,070,000 754.219.500 999,058.49 2a7e2.14e.da1 117.255.980.948 603.474239 20.919:384.385 48,374.795.919 181.087.647.591 31/03/2021 1/01/2021 2906902550 2.906902.550 1830.000.000 3500.00.00 87979500 4.354.000.000 7.324.802.0580. 7.260.902.550 “rang 1830 CONG TY C6 PHAN DAU TU’ THUONG MAI SMC. ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT ‘Cho thoi kta chinh tiengay 01/01/2021 dén 31/03/2021 (Ban vi tinh bing VND, ngoai eri tru hop cd ghi chi bing dng tn Khe) Kyau cho cic hop dng thué tai ehinh vii ng ty TNHH MTV CTTC CPT pol theongVN-CN THEM vi lngtyCT7C TNH TTY Qéete Calas vs> Tang dong VND moa Ky au cho Hyp dings 82.18 01/CTFE ng 05/02/2018 6300 1as.492500 Kyau cho Hp ing s672.1706/C7TC ng 30/05/2017 10100 22960780 Kyau} co Hep ngs 810090240 gy 06/09/2018 aniss0.000 kj qu cho Hop ng s582.18081/CTTC gly 24/04/2018 3075 7.770600 Ky qu cho Hop ng 190201102 nay 19/02/2019 3505954100 * kj au ho Hop ngs 200230302 ney 14/02/2020 (Chasse) o4.157200 Kj cho Hop ngs 620039102 ngy 17/07/2020 804235.000 * Wj qu ho Hep ng s67217.09/CTTC gy 24/07/2017 086 138001500 cong ara an 50 35 Nesta i snyosyz0an ___evarpoas Nafuculik Dy phongdltreh _déiwwengu | Noxiucudlky Dy phingd rch vsitvongay Neinon _TiBDSUROSUSAT — BORIE.GUOATT Tloaearacae? seat ing mb Seay SH BETON cing coe manele neeaoiaacs —tneeaot0ass & rnaoaoi3a6 —sneonorsaes GPE wet ante —— a} aaansoonrso ——azoraarsie S26PMMDTHOT INE] spsganians —_ao.aansae LY OSTNDTD lopany a ing Ty cae Von ang cr srs asses sasmanaen Se) arassszins —xs2eonsoo Oey roars = jg Cay TNHH MTV VIXD cit = ay TNH MTV eseraraass—_aseraraass BYTE sserarsoss —_sasrarsass QUENT 75058123987 1152906199 XOTQBIagNomA | 28058123957 11529061904 xOTQDENg amd Cong Ty NH THD cong ty TT seaariaso——sanarsasa {OEY seas711s0 —suaariaso Cine THHET congngpatity 592756130 ——s92756130 GyTwgcvjeam | sazsesa0 —_snaaseaao CY TOHHITE WEE soon ee pasieerecrnts @t-take 3,962.942.405 3.635.225.087 Cée déi twong khic 17.716.192.436 9.295.921.696 Céc di turong khic eae TO aa oo Nystucolihy Dy phong dtr baleegngoy | Npxfucusiky DyphOngdAtrch DoIaTonER? bathan ani aTOe —TORAITOR STRAT DOT ty rior Tay coy nvr ssoaono0 —_ssaoe0ano 376s ssno0oa09 ssoanongn

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