Bao Cao Tai Chinh Nam 2021 PWC - Combined

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□ CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
□ BAO CAO TAI CHINH

0 CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2021
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□ CONG TY CONG TY CO PHAN Vll;T NAM KY NGHE SUC SAN
□ BAO cAo TAI CHINH
a CHO NAM TAI CHINH KET THUC NGY 31 THANG 12 NAM 2021
□ NQI DUNG TRANG
a Thong tin ve doanh nghi$p
Bao cao ca Ban Tong Giam doc

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□ Bao cao kiem toan doc lap
Bang can doi ke toan (Mau so B01-DN)

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□ Bao cao ket qua hoat dng kinh doanh (Mau so B 02- DN) 7
0 Bao cao luu chuyen tien te (Mau s6B03- DN) 8
Thuyet minh bao cao tai chinh (Mau so B 09 - ON) 9
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□ CONG TY CO PHAN vier NAM KY NGHe SOC SAN
□ THONG TIN VE DOANH NGHIEP
□ Giy chung nhan
□ dang ky doanh nghi~p So 0300105356 do S6' Ke hoach va Dau tU' Thanh pho H6 Chf Minh
clip lan dau ngay 1 thang 7 nam 2016 va Gifiy chCmg nh$n dang ky
doanh nghi$p thay doi gan nhat Ian thll' 40 ngay 20 thang 4 nam 2018
□ H(>i d6ng Quan trj Ong

Ong
Nguyen Phuc Khoa
Nguyen Ngoc An
Chu tjch
Ph6 Chu tjch
□ Ong
Ong
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Phc;3m Trung Lam
Le Minh Tulin
Huynh Quang Giau
Ph6 Chu tjch
Thanh vien
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0 Ong TmO'ng Vinh Tung
(Mien nhi$m ngay 28 thang 4 nam 2021)
Thanh vien
(86 nhi$m ngay 28 thang 4 nam 2021)
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Ban Kiem soat Ong Truong Viet Tien Truong ban
D Ba Pham Thi Thanh Tam

Ong To Quoc Thai
Thanh vien
Thanh vien
D Ban T6ng Giam d6c Ong

Ong
Nguyen Ngoc An
Le Minh Tulin
Tong Giam doc
Ph6 Tong Giam doc
0 Ong
Ong
Ong
Phan Van Dung
Nguyen Dang Phu
TrU'O'ng Hai Hung
Ph6 T6ng Giam
Ph6 Tong Giam
Ph6 Tong Giam
doc
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D Nguoi dai di@n theo

phap luat Ong Nguyen Ngoc An Tong Giam doc
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Trl;J SO' chinh 420 NO' Trang Long, Phuong 13, Qu$n Binh Thc;3nh,
0 Thanh ph6 H6 Chf Minh, Vi$t Nam
D Cong ty kiem toan Cong ty TNHH PwC (Vi$t Nam)
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a CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
BAO cAo CUA BAN T6NG GIAM £>6C

a TRACH NHleM CUA BAN TONG GIAM £>6C £>61 VOi BAO CAO TAI CHiNH
a Ban T6ng Giam d6c cua Cong ty C6 phan Vi$t Nam Ky ngh$ Sue san ("Cong ty") chiu trach
nhi$m lap bao cao tai chinh cua Cong ty the hi$n trung thl,l'c va hp ly tinh hinh tai chinh cua
Cong ty tai ngay 31 thang 12 nam 2021, cung nhU' ket qua ho~t d(>ng kinh doanh va tlnh hlnh
luu chuyen tin te cua nam tai chinh ket thuc vao ngay neu tren. Trong vi$c lap bao cao tai chinh
□ nay, Ban T<Sng Giam d6c dU'Q'C yeu cau phai:
□
• chon lga cac chinh sch ke toan phu hop va ap dung mot cach nhat quan;
• thl,l'c hi$n cac xet doan va U'O'C tfnh m(>t each hop ly va than trong; va
• lap bao cao tai chinh tren co s6' Cong ty hoat dong lien tuc trr khi gia dinh Cong ty hoat dong
lien tuc la khong phu hop.
D Ban T<Sng Giam d6c cua Cong ty chiu trach nhi$m bao dam rang cac s6 sach ke toan dung dan
da dU'Q'C thiet I$p va duy trl de the hi$n tlnh hinh tai chinh cua Cong ty v&i d(> chfnh xac hop ly
0 tai moi thi diem va de lam co so lap bao cao tai chinh tuan thu theo che do ke toan duc trinh
bay 6' Thuyet minh 2 cua bao cao tai chinh. Ban T<Sng Giam d6c cua Cong ty cung chiu trach
nhi$m d6i v&i vi@c bao ve cac tai san cua Cong ty va thl,l'C hi$n cac bi$n phap hop ly de ngan
0 ngca va phat hi@n cac gian lan hoac nham lan.
PHE CHUAN BAO cAo TAI CHiNH
0 Theo day, chung toi ph chun bao cao tai chinh cua Cong ty dfnh kem tll' trang 5 den trang 38.
Bao cao tai chinh nay phan anh trung thl,l'c va hop ly tinh hinh tai chinh cua Cong ty tai ngay 31
0 thang 12 nam 2021, cung nhu ket qua hoat dong kinh doanh va tlnh hinh luu chuyen tien te cho
nam tai chinh kt thuc cung ngay nu tren phu hop voi cac Chun mgc Ke toan Viet Nam, Che
d(> Ke toan Doanh nghi$p Vi$t Nam va cac quy dinh phap ly c6 lien quan den vi$c I$p va trlnh
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Tong Giam doc
0
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Nguyen Ngoc An
0 T6ng Giam d6c
TP. H6 Chf Minh, nlJ'O'C CHXHCN Viet Nam
□ Ngay 17 thang 3 nam 2022
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2
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a BAO cAo KIEM TOAN DOC LAP
GU'I cAc co E)QNG CUA "c6NG TY co PHAN VIET NAM KY NGHE SOC SAN ("CQNG TY")
a Chung toi da kiem toan bao cao ti chinh kem theo cua Cong ty C6 phan Vi$t Nam Ky ngh$ Sue
san ("Cong ty") dU'Q'C 1$p ngay 31 thang 12 nam 2021 va dU'Q'C Ban T<Sng Giam d6c Cong ty phe
a duy$t ngay 17 thang 3 nam 2022. Bao cao tai chinh nay bao gm bang can d6i ke toan tc;3i ngay
31 thang 12 nam 2021, bao cao ket qua hoc;3t d¢ng kinh doanh va bao cao IU'u chuyen tin t cho
nam tai chinh ket thuc vao ngay neu tren va thuyet minh bao cao tai chinh bao gm cac chinh
a sach ke toan chu yeu tr trang 5 den trang 38.
Trach nhi@m cua Ban Tong Giam doc

1
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0 Ban T6ng Giam d6c Cong ty chiu trach nhi$m ve vi$c 1$p va trinh bay trung thl,J'C va hqp ly bao
cao tai chinh theo cac Chulin ml,J'c Ke toan Vi$t Nam, Che d¢ Ke toan Doanh nghi$p Vi$t Nam 7
va cac quy dinh phap ly co lien quan den vi$c 1$p va trinh bay bao cao tai chinh va chiu trach -
0 nhiem ve kiem soat noi be ma Ban Tong Giam doc xac dinh la cn thit d dam bao cho viec lap
va trinh bay bao cao tai chinh khong c6 sai s6t trong yeu do gian lan hoac nham lan.
0 Trach nhi@m cua Kiem toan vien
Trach nhiem ca chung toi la dua ra y kien v bao cao tai chinh nay dga tren ket qua cu@c kiem
toan. Chung ti da tien hanh kim toan theo cac Chulin mgc Kiem toan Vi$t Nam. Cac chulin
0 mvc nay yeu cau chung toi tuan thu chuan mvc va cac quy dinh ve dc;30 drc nghe nghiep va 1$p
ke hoach va thyc hi@n cu@c kiem toan d dat duoc sy dam bao hop ly ve vi@c lieu bao cao tai
chinh c6 con sai s6t trong yu hay khong.
0 Cong vic kiem toan bao gom thgc hi$n cac thu tl,1c nham thu th$p cac bang chll'ng kiem toan
ve cac s6 li$u va thuyet minh tren bao cao tai chinh. Cac thu tuc kiem toan dU'Q'C Iva chon dya
0 tren xet doan cua kiem toan vien, bao gom danh gia rui ro c6 sai s6t trong yeu trong bao cao tai
chinh do gian ln hoac nham ln. Khi thyc hien danh gia cac rui ro nay, kiem toan vi@n da xem
xet kiem soat n¢i b¢ cua Cong ty lien quan den vi$c 1$p va trinh bay bao cao tai chinh trung thvc
0 va hop ly nham thiet ke cac thu tuc kiem toan phu hop vi tinh hinh thyc te, tuy nhin khOng
nham muc dich dua ra y kien ve hi@u qua cua kiem soat ni bo cua Cong ty. Cong vi@c kiem
toan cung bao gm vi@c danh gia tinh thich hqp cua cac chinh sach ke toan dU'Q'C ap d1,.1ng va
D tinh hop ly cua cac U'O'C tinh ke toan cua Ban T6ng Giam d6c cung nhU' danh gia vi$c trinh bay
t6ng the bao cao tai chinh.
Chung toi tin turong rang cc bang chung kiem toan ma chung ti da thu th@p duoc la day du va
□ thich hqp lam CO' s6' cho y kien kiem toan cua chung toi.
□
□
D
, 3. .
: Cong ty TNHH PwC (Vi¢t Nam)
Lau 8, Saigon Tower, 29 Le Dwfo, Quifo 1, TP. Ho Chi Minh, Vi¢t Nam
DT: +84 (28) 38230796, www.pwc.com/v11
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pwc
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a Y kien cua Kim toan vien
Theo y kien cua chung toi, bao cao tai chinh da phan anh trung thl,l'c va hqp ly, tren cac khia
a canh trong yeu, tinh hinh tai chinh cua Cong ty tai ngay 31 thang 12 nam 2021, cung nhu ket
qua hoat dong kinh doanh va tinh hinh luru chuyen tien te cho nam tai chinh ket thuc cung ngay
neu tren phu hqp v&i cac Chu~n ml,l'c Ke toan Vi$t Nam, Che d9 Ke toan Doanh nghi$p Vi$t
-
□
Nam va cac quy dinh phap ly co lien quan den vi$c I$p va trinh bay bao cao tai chinh.
5
Thay mat va dai di@n cho Cong ty TNHH PwC (Viet Nam) N
□
0
0
0 Mai g Tran
S6 Giay CN EKHN kim toan:
TrU'O'ng PhU'&c L9c
So Giay CN EKHN kiem toan:
0 0048-2018-006-1
Chy ky duoc uy quyen
4173-2022-006-1
So hi@u bao cao kiem toan: HCM11594

D TP. H6 Chi Minh, ngay 17 thang 3 nam 2022
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□ BANG CAN DOI KE TOAN

Mau s6B01-DN
□
Tai ngay 31 thang 12 nam
Ma Thuyet 2021 2020
so TAI SAN minh VND VND
□ 100 TAI SAN NGAN HAN 1.804.960.157.931 1.631.721.600.242
110 Tin va cac khoan tuong duong tien 3 857.898.770.269 607.270.519.210

111 Tien 49.198. 770.269 82.370.519.210
0 112
120
Cac khoan tuong duong tien
Cac khon dau tu tai chinh ngan han

808. 700. 000. 000
70.000.000.000
524.900.000.000
123 Eu tu nam gi den ngay dao han 4 70. 000. 000. 000
0 130
131
Cac khoan phai thu ngan han
Phi thu ngan han cua khach hang 5
246.310.974.510
167.500.647.338
348.668.510.219
257 033.059.964 -'-
132 Tra truc cho nguwi ban ngan han 5. 804. 378. 787 10.457.033.055
0 136
137
Phai thu ngan han khac
Dg phong phai thu ngan han kho doi
6(a) 74.391.270.497
(1.385.322.112)
81. 583. 384.432
(404.967.232) .
:;
140 Hang ton kho 7 624.783.242.010 668.255.260.171
0 141
149
Hang ton kho
Du phong giam gia hang ton Kho
625.747.090.469
(963.848.459)
671.432. 566. 720
(3.177.306.549) I
5.967.171.142 7.527.310.642
0 150
151
152
Tai san ngan han khae
Chi phi tra truoc ngan han
Thue Gia tri Gia tang ("GTGT") duc khau tru
8(a) 4.860.024.447
941. 948. 526
165.198.169
7.215.585.180
265.276.262
46.449.200
153 Thue va cac khoan khac phai thu Nha nuoc 12(a)
0 200 TAl SAN DI HAN 482.726.665.150 511.236.456.329
210 Cac khoan phai thu dai han 1.197 .675.000 1.216.675.000
0 216
220
Phai thu dai han khac
Tai san co dinh

6(b) 1.197.675.000
421.295.571.554
1.216.675.000
437 .192.211.727
221 Tai san co dinh h@u hinh 9(a) 188.181.459. 609 196.422. 631. 626
D 222
223
Nguyen gia
Gia tri khau hao lly ke
499.841.631.610
(311.660.172.001)
483. 335. 710. 851
(286. 913. 079. 225)
227 Ti san co dinh vo hinh 9(b) 233.114.111.945 240. 769.580.101
D 228
229
Nguyen gia
Gia tri khau hao luy ke
300.428.991.661
(67.314.879. 716)
296.627.946.623
(55.858.366.522)
240 Tai san do dang dai han 16.722.923.969 17 .838.984.918
0 242
250
Chi phf xay dl,J'ng co ban do dang
Dau tu ti chinh dai han

10 16.722.923.969 17.838.984.918
4.328.606.400
253 Dau tu gop von vao don vi khac 4. 328. 606.400
0 260
261
Tai san dai han khac
Chi phi tra truoc dai han 8(b)
43.510.494.627
12.712.655.041
50.659.978.284
25. 732. 876. 563
262 Tai san thue thu nhap hoan lai 18 30. 797.839.586 24.927.101.721
0 270 TONG TAI SAN 2.287.686.823.081 2.142.958.056.571
□
0
0 Cc thuyet minh tr trang 9 den trang 38 la mot phan cau thanh bao cao tai chinh nay.
0 5
□ BANG CAN DOI KE TOAN

Mau s6 B 01 - DN
□ (tiep theo)
0 Ma
so NGUON VON
Thuyet
minh
2021
VND
2020
VND
1.017.311.870.875
300 NQ' PHAI TRA 1.072.642.864.849
0 310
311
No ngan han
Phi tra nguwi ban ngan han 11
1.025.338.731.363
350.599.213.224
961.223.221.573
283.522.304.661
312 Nguoi mua tra tin truoc ngan han 28.181.994.061 59. 884.204. 307
D 313
314
315
Thu va cac khoan phai nop Nha nuoc
Phi tra nguwi lao dong
Chi phi phai tr ngan han
12(b)
13
17. 733.597. 772
126.260.204. 054
110.631.423.931
22.849.201.908
92.960.465.243
72.190.680.833
-4
319 Phi tra ngan han khac 14 20.790.784.394 31.130.228.213
D 320
322
Vay ngan han
Quy khen thung, phuc loi
15(a)
16
282.714.026.351
88.427.487.576
342. 773. 372. 578
55.912. 763.830 II
330 No dai han 47 .304.133.486 56.088.649.302
0 338
342
Vay dai han
Du phong phai tr dai han
15(b)
17
22.119.498.486
25.184.635.000
28.681.676.927
27.406.972.375
400 VON CHU SO' HU'U 1.215.043.958.232 1.125.646.185.696
0 410
411
V6n chu s6' hfru
V6n ~6p c_ua ch.u so hCJ'u . • , 19, 20
1.215.043.958.232
809.143.000.000
1.125.646.185.696
809.143. 000. 000
411a - Co phieu pho thong c6 quyen bieu quyet 809. 143. 000. 000 809. 143. 000. 000
0 415
418
421
C6 phi§u quy
Quy dau tu phat trin
Loi nhuan sau thue ("LNST") chua phan phoi
20
20
20
(22.200.000)
120.065.780.609
285.857.377.623
(22.200.000)
95.293.269.597
221.232.116.099
421a - LNST chua phan ph6i !0y ke cua cac
0 421b
nam truoc
- LNST chua phan ph6i cua nam nay
137. 810. 788.424
148.046.589.199
72. 082. 042. 688
149.150.073.411
2.142.958.056.571
0 440 TONG NGUN VON 2.287 .686.823.081
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Ngay 17 thang 3 nam 2022
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0 Cac thuyet minh tr trang 9 den trang 38 la mot phan cau thanh bao cao tai chinh nay.
D 6
□ CONG TY co PHAN VIET NAM KY NGHE SOC SAN
I Mau s6 8 02 - ON
BAO cAo KET QUA HO~T E>QNG KINH DOANH
□ Ma Thuyet
Nam tai chinh ket thuc
ngay 31 thang 12 nam
2021 2020
□ s6
01 Doanh thu ban hang va cung cap dich vu
minh VND
4.315.550.757 .547
VND
5.180.910.080.056
□ 02 Cac khoan giam trLI' doanh thu (22. 785 .182 .828) (37 .362.690.448)
10 Doanh thu thuan ve ban hang

va cung cap dich vu 23 4.292.765.574.719 5.143.547 .389.608
□ 11
20
Gia von hang ban va dich vu cung cap
Loi nhuan gp ve ban hang va cung cap

dich vu
24 (3.297 .004.282.384)
995.761.292.335
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1.005.789.041.904
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Doanh thu ho,;1t d9ng tai chinh
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25
26
28.768.681.771
(23.193.340.976)
20.064.202.610
(25.807.149.649)
23 - Trang <16: Chi phf /ai vay 26 (11.332.381.440) (13.560. 716.976)
0 25
26
Chi phi ban hang
Chi phi quan ly doanh nghiep
27
28
(619.471.079.092)
(200.880.943.219)
(642.421.169.461)
(152.191.558.398) -:
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30 Li nhuan thuan tu hoat dong kinh doanh 180.984.610.819 205.433.367 .006
D 31
32
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Thu nhap khac
Chi phi kha<:_
Loi nhuan/(lo) khac
5.133.149.332
(175.231.909)
4.957 .917 .423
4.926.890.534
(5.434.547 .291)
(507 .656.757)
D 50
51
Tong lei nhuan ke toan truoc thue
Chi phi thue thu nhap doanh nghi@p
185.942.528.242
(43.766.676.908)
204.925.710.249
(38.048.982.906)
(TNDN") hi@n hanh 29
Thu nhap/(chi phi) thue TNDN hoan lai 29 5.870.737.865 (1.726.653.932)
D 52
60 Loi nhuan sau thue TNDN 148.046.589.199 165.150.073.411
D 70 Lai co ban tren co phieu 22 1.006

--
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Mau so 8 03 - DN
n BAO cAo LU'U CHUYEN TIEN TE

(Theo phuong phap trgc tiep)
□
ngay 31thang 12 nam
Ma Thuyet 2021 2020
s6 minh VND VND
LU'U CHUYEN TIEN TU' HOl;\T DQNG KINH

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4.456.829.130.002
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5.331.428.318.498
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12.801.394.051
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13.012.933.454
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kinh doanh 381.764.809.077 103.040.997.852
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dinh ("TSC8") va cac tai san dai han khac (26.005.155.537) (39.326.843.458)
22 Ti€!n thu tll' thanh ly, nhuong ban TSC8 1.017.748.985 631. 004. 736
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Tien thu h6i tin gri ngan hang
(70.000.000.000) (20.200.000.000)
20.200. 000. 000
26 Tien thu hoi dau tu gop von vo don vi khac 6.893.903.519 1.629. 706. 760
0 27
30
Tin thu lai tin gri ngan hang
Luu chuyen tien thuan tu hoat dong dau tu
23.516.453.379
(64.577 .049.654)
17.562.791.855
(19.503.340.107)
LU'U CHUYEN TIEN TU' HOAT DONG
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250.565.384.755
110.032.735.180
193.570.392.925
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Anh huong cua thay doi ty gia hoi doai
quy doi ngoai te
3 607.270.519.210
62.866.304
413.688.606.161
11.520.124
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Huynh Thi PhU'ang Thao p6 Thi Thu Thuy guyen Ngoc An
Ke toan truong
□ Nguoi lap bieu T6ng Giam d6c
□ Cac thuyet minh tll' trang 9 den trang 38 la mot phan cau thanh bao cao tai chinh nay.
□ 8
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
Mau s6 B 09 - ON
THUYET MINH BAO cAo TAI CHINH
□ CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2021
1 DAC DIEM HOAT DONG CUA CONG TY
□ Cong ty Co phan Viet Nam Ky ngh$ Sue san (tm&c day la Cong ty TNHH MTV Vi$t Nam
Ky ngh$ Sue san) ("Cong ty") duoc thanh lap tai nuoc CHXHCN Vi$t Nam vao ngay 20
0 thang 11 nam 1970 va di vao hoat dong san xuat kinh doanh tr ngay 18 thang 5 nam
1974.
Ngay 1 thang 7 nam 2016, Cong ty dU'O'C chuyen di thanh Cong ty co phan co ten goi la
0 Cong ty Co phan Viet Nam Ky nghe Sac san theo Giay chung nhan dang ky doanh nghiep
Cong ty C phan s6 0300105356, dang ky thay doi ln th& 40 ngay 20 thang 4 nam 2018
do So Ke hoach va Eau tu Thanh pho Ho Chi Minh cap voi von dieu le ban dau la
0 809.143.000.000 dong. Cong ty me la Tong Cong ty ThU'O'ng m~i Sai Gon- TNHH MTV. (
Co phieu cua Cong ty dU'9'C chap thu$n giao djch tren thi truong Upcom vao ngay 11 \
0 thang 10 nam 2016 v&i ma giao djch la VSN theo Quyet dinh s6 630/QB-SGDHN cua S&
Giao djch Chll'ng khoan Ha N9i.
0 Chu ky san xuat kinh doanh thong thU'ong cua Cong ty la 12 thang.
Hoat dong chinh cua Cong ty la bao gom:
0 - San xuat kinh doanh thjt heo, thjt tru bo, thit gia cam, hai san, thit che bien, thit h9p,
trll'ng ga, trung vjt;
- San xuat kinh doanh heo giong, bo giong, bo thit;
0 -
-
Ojch vu ky thuat ve chan nuoi heo, bo;
San xuat, kinh doanh thll'c an gia sue;
Kinh doanh rau cu qua, IU'O'ng thl,J'C (cac lo~i b9t ngu c6c), IU'O'ng thgc che bi n (mi
0 -
an lien);
Kinh doanh rau qua cac loai, rau qua che bien, cac loai gia vj va hang nong san, trong
trot;
0 -
-
-
Kinh doanh trai cay;
Ban le, ban buon rU'9'U bia, nuoc giai khat co gas;
Kinh doanh do u6ng, cung cap thll'c an theo hqp dong (khong kinh doanh djch Vl,J an
uong tai tru so); va
0 Kinh doanh cac mat hang cong nghe pham va ti@u dung pham va ti@u dung khac.
0 Tai ngay 31 thang 12 nam 2021 va ngay 31 thang 12 nam 2020, Cong ty bao gem
Cong ty va 9 chi nhanh hach toan phl,J thu9c nhU' sau:
- Chi nhanh 1 - Trung tam kinh doanh thvc ph§m Vissan

0 -
-
Chi
Chi
nhanh
nhanh
2-
3-
Chi nhanh Vissan Binh Duong
Chi nhanh Vissan Ha Noi
- Chi nhanh 4- Nha may ch bi n thgc pham Vissan - Bac Ninh
□ -
-
-
Chi
Chi
Chi
nhanh
nhanh
nhanh
5-
6-
7-
Chi nhanh Vissan Ba Nang
Xi nghiep che bien kinh doanh thl,J'C ph§m
Xi nghiep chan nuoi Vissan Binh Duong
□ -
-
Chi
Chi
nhanh
nhanh
8-
9-
Xi nghiep chan nuoi Vissan Blnh Thu$n
Trung tam kinh doanh chuoi cua hang Vissan
D Tai ngay 31 thang 12 nam 2021, Cong ty c6 4.351 nhan vien (tai ngay 31 thang 12
nam 2020: 4.240 nhan vien).
□ 9
□
a CONG TY c6 PHAN VIET NAM KY NGHE SUC SAN
Mau s6 B 09 - DN
2 cAc CHiNH SACH KE TOAN CHO YEU
a 2.1 Co so cua vi@c lap bao cao tai chinh
□ Bao cao tai chfnh da dl1'9'C I$p thee cac Chu~n ml,l'c Ke toan Vi$t Nam, Che d9 Ke toan
Doanh nghi$p Vi$t Nam va cac quy dinh phap ly co lien quan den vi$c I$p va trlnh bay
bao cao tai chinh. Bao cao tai chinh dl1'9'C I$p thee nguyen tac gia g6c.
D Bao cao tai chinh kem theo khng nham vao vi$c trlnh bay tlnh hinh tai chinh, ket qua
hoat dong kinh doanh va tlnh hlnh ILl'U chuyen tien te theo cac nguyen tac va thong le ke
toan thung duoc chap nhn o cac nll'O'C va cac the che khac ngoai nll'O'C Vi$t Nam.
□ Cac nguyen tac va thong le ke toan SU' dung tai nuoc Vi$t Nam c6 thE§ khac v&i cac
nguyen tac va thong le ke toan tai cac nuoc va cac the che khac.
0 2.2 Nam tai chinh
Nam tai chinh cua Cong ty bat dau tr ngay 1 thang 1 den ngay 31 thang 12.
0 2.3 Eon vi tin t@ su dung trong ke toan
0 Cong ty SU' dt,mg dO'n vi tien te trong ke toan va dl1'9'C trlnh bay trn bao cao tai chinh la
Bong Vi$t Nam ("VND" ho$c "E)ong"). Cong ty xac dinh dO'n vi tin te SU' dt,mg trong ke
toan cua Cong ty va dl1'9'C xac dinh dl,l'a vao dO'n vi tin t chu yeu su d1,mg trong cac
0 giao dich ban hang, cung cap dich v1,1, c6 anh hll'&ng l&n den gia ban hang h6a, cung cap
dich vu; don vi tien te dung d niem yet gia ban va nhan thanh toan; don vi tien te s&
dung chu yeu trong vi$c mua hang h6a, dich v1,1; c6 anh hll'&ng l&n den chi ph[ nhan
0 cong, nguyen v$t li$u va cac chi phi san xuat, kinh doanh khac, va thong thll'ong dung
de thanh toan cho cac chi phi d6.
Ngoai ra, Cong ty con SU' d1,1ng dO'n vi ti

0 n te trong ke toan nay de huy d9ng cac nguon
lyc tai chinh va thll'ong xuyen thu dll'9'C dO'n vi tien te nay
va tich try lai.
tu
cac hoat dong kinh doanh
D 2.4 Cac loai ty gia hoi doai ap dung trong ke toan
Cac nghi$p v1,1 phat sinh bang ngoai te dl1'9'C quy d6i theo ty gia giao djch thl,l'C te ap d1,1ng
0 tai ngay phat sinh nghi$p v1,1. Chenh !$ch ty gia phat sinh tucac nghi$p v1,1 nay dl1'9'C ghi
nh$n la thu nh$p ho$c chi phi trong bao cao ket qua hoat dong kinh doanh.
0 Tai san va no phai tra bang tien te co gc ngoai te tai ngay cua bang can doi ke toan lan
ILl'9't dl1'9'C quy d6i theo ty gia mua va ty gia ban ngoai te cua ngan hang thll'O'ng m9i nO'i
Cong ty thuong uyen c6 giao djch ap dung tai ngay bang can d6i ke toan. Cac khoan
D ngoai te gll'i ngan hang tai ngay cua bang can d6i ke toan dl1'9'C quy d6i theo ty gia mua
cua chfnh ngan hang thuong mai noi Cong ty mo tai khoan ngoai te. Chenh I$ch ty gia
phat sinh tll' vi$c quy d6i nay dl1'9'C ghi nh$n la thu nh$p ho$c chi phf trong bao cao ket
□
qua ho9t d9ng kinh doanh.
2.5 Tien va cac khoan tuong duong tien
□ Tien va cac khoan tuong duong tien bao gm tien mat tai quy, tin gri ngan hang, tien
dang chuyen, tin gui co ky han Khong qua ba thang va cac khoan dau tu ngan han khac
co thi han dao han ban dau khong qua ba thang.
□
D 10
Mau s6 8 09 - DN
2 cAc CHINH SACH KE TOAN CHO YEU (tiep theo)
□ 2.6 Cac khoan phai thu
Cac khoan phi thu the hien gia tri ghi so cua cac khoan phai thu khach hang gm cac
□ khoan phai thu mang tinh chat thLI'O'ng mc;ii phat sinh tu
giao djch ban hang hoa, cung
cap djch Vl,J; va cac khoan phai thu khac khong c6 tinh thU'ang mc;ii, khong lien quan den
a giao djch ban hang h6a va cung cap djch v1,1. 01,J' ph6ng cac khoan phi thu kh6 d6i dU'Q'C
lap cho tung khoan phai thu can CU' vao th6'i gian qua han tra na g6c theo cam ket no
ban dau (khong tinh den vi@c gia han ng gi@a cac ben), hoac cancg yao mgc ton that
dg kien co the xay ra. Cac khoan phai thu dU'Q'C xac djnh la khong the thu hoi se dU'Q'C
□ 2.7
x6a so.
Hang t6n kho
D Hang ton kho dU'O'C ghi nhan theo gia goc, tm6'ng hop gia tri thuan c6 the thuc hin duoc
thap hon gia goc thi phai tinh theo gia tri thuan co the ihgc hien dgoc. Gia goc hang ton
0
kho bao gom chi phi mua va cac chi phi khac co lien quan trgc tiep den viec mua hang
ton kho. Trong trU'6'ng hqp cac san pham dU'9'C san xuat, gia goc bao gem chi phi nguyen
1
vat lieu trgc tiep, chi phi lao dong trgc tiep va chi phi san xuat chung, neu co, de co duoc
hang ton kho a dja diem va trc;ing thai hi$n tc;ii. Gia goc cua hang ton kho dU'Q'C xac djnh
0 theo phuong phap binh quan gia quyen. Gia tri thuan co the thl,J'C hi$[1 dU'Q'C dU'Q'C xac
djnh la gia ban U'O'C tinh tru cac chi phi U'O'C tinh de hoan thanh san pham va chi phi U'O'C
tinh can thiet cho vi$c tieu thl,J san pham.
0 Cong ty ap dl,lng phuong phap ke khai thU'6'ng xuyen de hach toan va theo d6i hang ton
kho.
0 DI,!' ph6ng hang ton kho dU'Q'C trich 1$p theo quy djnh ke toan hi$n hanh. Theo d6, Cong
ty dU'O'C phep trich 1$p hang ton kho Ioi thi, hong, kem pham chat va trong tm6'ng hap
gia goc cja hang ton kho cao hon gia tr thuan co the thgc hi@n duoc tai ngay lap bang
0 2.8
can doi ke toan.
E>au tlJ' g6p v6n vao don vi khac
D E)au tU' g6p v6n vao dan vi khac la cac khoan dau tu vao cong cu v6n cua dan vi khac
nhung Khong co quyen kiem soat hoac dong kiem soat, khong co anh huong dang ke
d6i voi ben duoc dau tu. Cac khoan dau tu nay dU'Q'C ghi nh$n ban dau theo gia goc.
0 DI,!' phong giam gia dau tu g6p v6n vao dan vi khac dugc 1$p vao cuoi ky ke toan khi c6
Sl,J' giam gia trj cua cac khoan dau tu.
0 a
Chenh 1$ch giCra khoan di,!' ph6ng 1$p cuoi ky ke toan nay va khoan di,!' phong da lap o
cui ky ke toan tru6'c dU'Q'C ghi nh$n tang hoac giam chi phi tai chinh trong nam. Khoan
0 di,!' ph6ng dU'Q'C hoan nh$p khong VU'Q"t qua gia tri ghi so ban dau.
0
0
□
□ 11
a
Mau s6 B 09 - ON
2 cAc CHINH SACH KE TOAN CHU YEU (tiep theo)
□ 2.9 Tai san c6 djnh ("TSCE>")
□ TSCEJ hU'U hlnh va TSCEJ VO hlnh
TSCB duqc phan anh theo nguyen gia trr khau hao luy ke. Nguyen gia bao g6m cac chi
phi lien quan trgc tiep den vi$c c6 dU'Q'C TSCB o trang thai san sang SU' d1,mg. Cac chi
D phi phat sinh sau ghi nh$n ban dau chi duqc ghi tang nguyen gia TSCB neu cac chi phi
nay chac chan lam tang lqi ich kinh te trong tuO'ng lai do SU' dung tai san d6. Cac chi phi
phat sinh khong th6a man diu kien tren duqc ghi nh$n la chi phi san xuat kinh doanh
0 trong nam.
Khau hao
0 TSCE duoc khu hao theo phuong phap dung thang d giam dan nguyen gia tai san
trong suot thoi gian hll'U d1,mg U'O'C tinh. Thai gian hll'U d1,mg U'O'C tinh cua cac loai tai san
'
nhu sau:
0 Nha cua, vat ki n truc 5 - 50 nam
May mc thiet bi 5 - 30 nam
D Phuong ti$n van tai
Thiet bi quan ly
6 - 10 nam
3-10nam
Phan mm may tinh 3 - 6 nam
0 Suc vat cho san pham 4 nam
Quyen su dung dat bao gom quyen su dung dat co thoi han va tien thu dat tra truoc
cho cac hqp d6ng thue dat co hi$u h,rc tru&c nam 2003 va duqc cap Giay chll'ng nh$n
0 quyen SU' dung dat, trong d6:
• Quyen SU' dung dat co thoi han duoc ghi nh$n can CL/' tren Giay chll'ng nh$n quyen
0 SU' dung dat, duoc khau hao theo phuong phap duong thang phu hop voi Giay chung
nhan quyen su dung dat.
0 • Tien thue dat tra tru&c cho cac hqp d6ng thue dat c6 hi$u h,l'C tru&c va trong nam
2003 va duqc cap Giay chgng nh$n quyen SU' dt,mg dat duqc ghi nh$n theo quy dinh
cua Thong tu s6 45/2013/TT-BTC do 89 Tai chinh ban hanh vao ngay 25 thang 4 nam
0 2013; va duqc phan b6 theo phuong phap duong thang phu hop voi Giay chung nh$n
quyen su dung dat.
0 Thanh ly
Lai hoac l phat sinh do thanh ly, nhugng ban TSCE duoc xac dinh bang so chenh lech
gill'a so ti
n thu thuan do thanh ly vei gia tr con lai cua TSCB va duqc ghi nh$n la thu
0 nhap hoac chi phi trong bao cao ket qua hoat dong kinh doanh.
Chi phi xay dt,mg ca ban d& dang

0 Chi phf xay dl,l'ng CO' ban d6' dang the hien gia trj cua cac tai san trong qua trlnh lap dat
hoac xay dung phuc vu muc dich san xuat, cho thue hoac quan tri, hoac cho bat kimuc
□ dfch nao khac, dU'Q'C ghi nh$n theo gia goc bao gom toan be;> chi phi can thiet de xay
dgng mi hoac sea cha, cai tao, mo rong hay trang bi lai ky thuat cong trinh nhu chi
phi xay dl,l'ng; chi phi thiet bi; chi phi quan ly dy an; chi phi tu van dau tu xay dl,l'ng; va
chi phi vay d!J'c;>'C v6n h6a d6i voi tai san du dieu kin phu hop v&i chinh sach ke toan cua
□ Cong ty. Khau hao cua nhung tai san nay, cCmg giong nhu cac loai TSCB khac, se bat
dau dugc trich khi ti san da san sang cho mt,Jc dfch SU' dt,Jng. .
□ 12
a
a CONG TY CO PHAN vier NAM KY NGHe SUC SAN
Mau s6 B 09 - DN
2 cAc CHINH SACH KE TOAN CHU YEU (tip theo)

a 2.10 Thu tai san
□
Thu hoat dong la loai hinh thue TSCE ma phan Ion rui ro va lgi ich gan lin voi quyen
s& hCru cua tai san thu6c ve ben cho thue. Khoan thanh toan dU'&i hlnh thuc thue heat
dng dugc hach toan vao bao cao ket qua hoat dong kinh doanh theo phuong phap
duong thang dga trn thi han thue hoat dong.
D 2.11 Chi phi tra trU'O'C
D Chi phi tra trU'O'C bao g6m cac chi phi tra truoc ngan han va chi phi tra trU'O'C dai han tren
bang can di_ke toan. Cac khoan chi phi tra truoc nay dU'9'C ghi nh$n thee gia goc va
dU'9'C phan b6 thee phuong phap duong thang dya trn thO'i gian hCru d1,mg U'O'C tfnh.
0 2.12 No phai tra
Cac khoan no phai tra duoc phan loai dya vao tinh chat bao gom:
0 • Phai tra ngU'O'i ban g6m cac khoan phai tra mang tinh chat thU'O'ng m~i phat sinh tU'
giao djch mua hang h6a va dich vu; va
0 • Phi tra khac g6m cac khoan phai tra kh6ng c6 tinh thU'O'ng m~i va kh6ng lien quan
den giao djch mua hang h6a va djch v1,1.
0 Cac khoan no phai tra duoc phan loai ngan han va dai han tren bang can doi ke toan
can cu
theo ky han con lai cua cac khoan phai tra tai ngay cua bang can doi ke toan ti
ngay den han thanh toan.
0 2.13 Vay
0 Vay bao g6m cac khoan tien vay tU' cac ngan hang.
Cac khoan vay dugc phan loai ngan han va dai han trn bang can doi ke toan can c&
theo ky han con lai cua cac khoan vay tai ngay ca bang can doi ke toan toi ngay den
D han thanh toan. Chi phi di vay dU'9'C ghi nh$n trong bao cao ket qua hoat dong kinh doanh
khi phat sinh.
0 2.14 Chi phi phai tra
Chi phi phai tra bao g6m cac khoan phai tra cho hang h6a, dich vu da nhan dU'9'C tU'
0 ngU'O'i ban trong ky bao cao nhU'ng thyc te chua chi tra do chU'a c6 h6a don hoac chua
du h6 so, tai lieu ke toan, dU'9'C ghi nh$n vao chi phi san xuat kinh doanh cua ky bao cao.
2.15 Cac khoan dl:f phong

0 Cac khoan dl,l' phong dU'9'C ghi nh$n khi Cong ty c6 nghia vu no hien tai, phap ly hoac
lien d&i, phat sinh tU' cac Sl,f kien da xay ra; vi$c thanh toan nghia Vl,l n9' c6 the se dan
0 den Sl,f giam sut ve nhung lyi ich kinh te va gia trj cua nghia vu no do dU'9'C U'O'C tf nh m(>t
each dang tin c$y. DI! phong kh6ng dU'9'C ghi nh$n cho cac khoan lo ho~t d(>ng trong
tU'O'ng lai.
□
0
□ 13
Mau s6 B 09- DN
2 cAc CHINH SACH KE TOAN CHO YU (tiep theo)
□ 2.15 Cac khoan dl:J' phong (tiep theo)
□ Dl,J' ph6ng dU'Q'C ti~h tren CO' s6' cac khoa_n chi phi dl,I' tinh phai thanh toan nghia Vl,J nq.
Neu anh hU'&ng ve gia tri thwi gian cua tin la trong yeu thl dl,I' ph6ng dU'9'C tinh tren CO'
so gia tri hi@n tai vi ty le chi@t khau truoc thue va phan anh nhung danh gia trn thi
v
trU'6'ng hi$n tc;1i gia tri th6'i gian cua tien va rui ro c1,.1 the cua khoan nq d6. Gia trj tang
0 len do anh hU'&ng ca yeu to th6'i gian dU'9'C ghi nh$n la chi phi tai chinh. Chenh 1$ch
giCra khoan dl,I' phong 1$p 6' cuoi ky ke toan nay va khoan dl,I' phong da lap chU'a SU' d1,.1ng
6' cuoi ky ke toan trU'&c dU'9'C ghi nh$n tang hoac giam chi phi san xuat kinh doanh trong
0 nam.
2.16 Dy phong tr cap thoi vi@c
0 Theo Lu$t Lao d9ng Vi$t Nam, ngl1'6'i lao d9ng cua Cong ty da lam vi$c thU'6'ng xuyen
du 12 thang tr len duc huong khoan tro cap thoi vi@c. Thoi gian lam vi@c de tinh tro
.c
I
t
0 cap thoi vi$c la tong thoi gian ngl1'6'i lao d9ng da lam vi$c thl,l'c te cho Cong ty trU' di thoi
gian ngU'6'i lao dong da tham gia bao hiem that nghi$p theo quy djnh cua phap lu$t va
th6'i gian lam vi$c da dU'qc Cong ty chi tra trq cap thi viec.
j
0 Trq cap thoi viec cua ngU'6'i lao d9ng dU'9'C trich trU'&c cuoi mi nam bao cao theo le
bang mot na mc luong blnh quan thang cho moi nam lam vi$c. Muc IU'O'ng blnh quan
t
thang d tinh trq cap thoi vi$c dl,l'a ,trer:, muc IU'O'ng blnh quan cua sau thang gan nhat
D tinh den trU'&c ngay 1$p bang can doi k toan nay.
Khoan trich truoc nay dugc su dung de tra mot lan khi nguoi lao dong cham drt hop
dong lao d9ng theo quy djnh hi$n hanh.
0 2.17 V6nchus6'h0,u
0 V6n gop chu so hCru dU'9'C ghi nh$n theo s6 thgc te gop cua cac c6 dong va duoc phan
anh theo menh gia cua co phieu.
D Co phiu qu
Co phieu qu mua trU'&c ngay hi$u ll,l'c cua Lu$t Chung khoan (ngay 1 thang 1 nam 2021)
0 la co phieu do Cong ty phat hanh va dU'9'C mua lc;1i b&i chinh Cong ty, nhll'ng chU'a bj huy
b6 va se dU'Q'C tai phat hanh tr& lc;1i trong khoang th6'i gian theo quy djnh cua phap lu$t
ve ch@ng khoan.
0 C6 phieu quy mua sau ngay 1 thang 1 nam 2021 se duoc huy bo va dieu chinh giam von
chu so hCru.
□ LNST chU'a phan phi phan anh ket qua kinh doanh sau thue TNDN cua Cong ty tc;1i
th6'i diem bao cao.
0 2.18 Phan chia li nhuan
C6 tuc cua Cong ty dU'9'C ghi nh$n la m9t khoan phai tra trong bao cao tai chinh cua k
0 ke toan ma c6 tuc dU'Q'C thong qua tc;1i 0c;1i h9i d6ng c6 dong.
LNST TNDN c6 the dU'9'C chia cho cac c6 dong sau khi dU'9'C 0c;1i h9i d6ng c6 dong phe
0 duy$t va sau khi da trich 1$p cac quy theo dieu le cua Cong ty va cac quy djnh cua phap
lu$t Vi$t Nam.
0 14
□ vier NAM KY NGHE SUC SAN
n
CONG TY c6 PHAN
Mau s6 B 09- DN
□ 2.18 Phan chia li nhuan (tiep theo)
0 (a)
Cong ty trfch 1$p cac quy sau:
Quy dau tuw phat trien
□ Quy du tu phat trien dUgc trfch 1$p tll' LNST TNDN cua Cong ty va dU'Q'C cac c6 dong
phe duyet tai Dai hi dong Co dong. Quy nay dugc dung de thgc hi@n cac dy an dau tu
phat trien va b6 sung von dieu le cho Cong ty, do H9i d6ng Quan trj Cong ty quyet dinh.
0 (b) Quy khen thU'cmg, phuc lc;>'i
D Quy khen thU'&ng, phuc lqi dU'Q'C trf ch 1$p tll' LNST TNDN cua Cong ty va dU'Q'C cac c6
dong ph duyet tai Eai hoi dong co dong. Quj nay duoc trinh bay la mot khoan phi tra
tren bang can doi ke toan. Quy dU'Q'C SU' dung de chi tra ti
n throng va phuc loi cho nhan
D vien cua Cong ty theo chinh sach khen thU'&ng va phuc lqi cua Cong ty va thU'&ng cho
H9i dong Quan tr!, Ban Eieu hanh va Ban Kiem soat theo mll'c d9 hoan thanh cong vi$c
cua tll'ng thanh vien H9i d6ng Quan tr!, Ban Eieu hanh va Ban Kim soat cua Cong ty.
D 2.19 Ghi nhan doanh thu
0 (a) Doanh thu ban hang
Doanh thu ban hang dU'Q'C ghi nh$n trong bao cao ket qua hoat dong kinh doanh khi d6ng
thoi thoa man tat ca nam (5) dieu kien sau:
□ • Cong ty da chuyen giao phan Ion rii ro va lgi ich gan lien voi quyen so hPu san pham
hoac hang hoa cho nguoi mua;
0 • Cong ty khong con nam giu quyen quan ly san pham hoc hang hoa nhu ngui so
hPu hang hoa, hoac quyen kiem soat san pham hoac hang hoa;
• Doanh thu dU'Q'C xac djnh tU'O'ng doi chac chan;
D •
•
Cong ty se thu dU'Q'C lqi fch kinh te tr giao djch ban hang; va
Xac djnh dU'Q'C chi phi lien quan den giao djch ban hang.
0 Doanh thu khong dU'Q'C ghi nh$n khi co yeu to khong chac chan mang tfnh trong yeu ve
kha nang thu duoc tin ban hang hoac kha nang hang ban bi tra lai.
0 Doanh thu dU'Q'C ghi nhan phu hop v&i ban chat hO'n hlnh thll'c va dU'Q'C phan bo theo
nghia v1,1 cung Ll'ng hang h6a. TrU'O'ng hqp Cong ty dung thanh pham, hang hoa de
khuyen mai cho khach hang kem theo dieu ki$n mua hang cua Cong ty thl Cong ty phan
0 b6 so tien thu duoc de tinh doanh thu cho ca
hang khuyen mai va gia tri hang khuyen
mai dU'Q'C tfnh vao gia von hang ban trong bao cao ket qua hoat dong kinh doanh.
D (b) Doanh thu cung cap djch VI:'
Doanh thu cung cap djch v1,1 dU'Q'C ghi nh$n trong bao cao ket qua hoat dng kinh doanh
0 khi djch vu da duc cung cap, bang each tf nh mrc do hon thanh cua tCmg giao djch,
dl,l'a tre_n CO' SO' danh gia ti 1$ djch vu da cung cap so v&i t6ng kh6i IU'qng djch vu phai
cung cap.
0
□ 15
a
KY
n CONG TY CO PHAN VIET NAM NGHE SUC SAN
Mau s6 B 09 - DN

I 2.19 Ghi nhan doanh thu (tiep theo)
□
(b) Doanh thu cung cap dich vu (tiep the0)
Doanh thu cung cap djch Vl,l chi dU'Q'C ghi nh$n khi d<Sng thoi thoa man b6n (4) dieu kien
sau:
□ •
•
Doanh thu dU'Q'C xac djnh tU'O'ng d6i chac chan;
Co kha nang thu dU'Q'C lqi fch kinh te trgiao djch cung cap dich vu do;
D •
•
Xac dinh duoc phan cng vi@c da hoan thanh tai ngay cua bang can di ke toan; va
Xac dinh dU'qc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch
cung cap djch Vl,l d6.
D (c) Thu nhap lai
D Thu nhap lai duc ghi nh$n khi dU'9'C hU'&ng.
(d) Thu nhap tu co tuc
D Thu nh$p tu c6 tuc dU'Q'C ghi nh$n khi Cong ty xac lap quyen nhan co t@c tr dO'n vi dau
tU'.
D 2.20 Cac khoan giam trU' doanh thu
Cac khoan giam try doanh thu bao gom chiet khau thuong mai va hang ban bi tra lai va
□ giam gia hang ban. Cac khoan giam tru doanh thu phat sinh cung nam tieu thu san pham,
hang h6a dich vu dugc ghi nhan dieu chinh giam doanh thu nam phat sinh. ·
Cac khoan giam tr doanh thu di voi san pham, hang hoa, dich yu ti@u thu trong nam,
0 phat sinh sau ngay cua bang can doi ke toan nhU'ng tru&c th6'i diem phat hanh bao cao
tai chinh dU'Q'C ghi nhn dieu chinh giam doanh thu cua nam lap bao cao.
□ 2.21 Gia v6n hang ban va djch vy cung cap
Gia v6n ban h_ang va cung cap dich vu la t6ng chi phi phat sinh cua thanh pham, hang
0 h6a, v$t t!,l' xuat ban va dich vu cung cap cho khach hang trong nam, dll'Q'C ghi nh$n theo
nguyen tac phu hop v&i doanh thu va nguyen tac than trong.
2.22 Chi phi tai chinh

D Chi phi tai chinh phan anh nhCrng khoan chi phi hoat dong tai chinh phat sinh trong nam
chu yeu bao gm cac khoan chi phi hoac cac khoan lo lien quan den cac hoat dong dau
D tu tai chinh; chi phi di vay von; khoan lo phat sinh khi ban ngoai te, lo ty gia hoi do0ai va
chiet khau thanh toan.
D 2.23 Chi phi ban hang
Chi phi ban hang phan anh cac chi phi thl,l'c te phat sinh trong qua trlnh ban san pham,
hang h6a, cung cap d!ch v1,1.
D 2.24 Chi phi quan ly doanh nghiep
□ Chi phi quan ly doanh nghiep phan anh cac chi phi thgc te phat sinh trong qua trlnh
quan ly chung cua Cong ty.
□ 16
□ CONG TY CO PHAN vier NAM KY NGHI; SUC SAN
I Miu s6 B 09- DN
2 cAc CHINH SACH KE TOAN CHO YU (tiep theo)
2.25 Thue TNDN hi@n hanh va thue TNDN hoan lai
□
Thu_e TNDN bao gom toan bo so thue TNDN tinh tren thu nhap chiu thue TNDN. Chi phi
thue TNDN bao g6m chi phi thue TNDN hi$n hanh va chi phi thue TNDN hoan lc;1i.
Thue TNDN hi$n hanh la so thue TNDN phai nop ho$c thu hoi dU'9'C tinh tren thu nh$p
□ chiu thue va thue suat thue TNDN cua nam hien hanh. Thue TNDN hin hanh va thue
TNDN hoan lc;1i dU'9'C ghi nh$n la thu nh$p hay chi phi khi xac djnh 19'i nh.u$n ho$c lo cua
nam phat sinh, ngoc;1i trlJ' tfU'O'ng h9'P thue thu nhap phat sinh tlJ' m(>t giao djch ho$c Sl,J'
ki$n dU'9'C ghi nh$n trgc ti@p vao von chu so huu trong cung nam hay m(>t nam khac.
Thue TNDN hoan lc;1i dU'9'C tinh day du, su_dung phuong th@c cong no, tinh tren cac
0 khoan chenh l@ch tam thoi gira gia tri ghi so cua cac khoan muc tai san va no phai tra
tren bao cao tai chinh va CO' s6' tinh thue TNDN cua cac khoan muc nay. Thue TNDN
hoan lc;1i kh6ng dU'9'C ghi nh$n khi no thue thu nh$p hoan lai phai tra phat sinh tlJ' ghi nh$n
ban du cua mt ti san hay ny phi tra cla mot giao dich ma giao dich nay Khong phai
0 la giao dich sap nhap doanh nghiep, Khong co anh hung den Ioi nhuan ke toan hoac lyi
nhu$n tinh thue thu nh$p tai thi diem phat sinh giao djch. Thue TNDN hoan lc;1i dU'9'C
tinh theo thue suat dl,J' tinh dU'9'C ap d1.,mg trong nien d(> ma tai san dU'9'C thu hoi hoac
D khoan ny phai tra dU'9'C thanh toan dya tr@n thue suat da ban hanh hoc xem nhU' c6
hi@u lgc tai ngay cua bang can doi ke toan.
Tai san thue TNDN hoan lc;1i dU'9'C ghi nh$n khi co kha nang se co loi nhuan tinh thue
D TNDN trong tU'O'ng lai d s dung nhung chenh lch tam thi dugc khau tre.
2.26 Cac ben lien quan

0 Cac doanh nghiep, cac ca nhan, trgc tiep hay gian tiep qua m(>t ho$c nhiE§u trung gian,
c6 quyen kiem soat Cong ty ho$c chiu sy kiem soat cua Cong ty, ho$c cung chung sv
D kiem soat voi Cong ty. Cac ca nhan trgc tiep hoc gian tiep nam quyen bieu quyet cua
Cong ty ma co anh hung dang k doi voi Cong ty, nhung nhan sy quan ly chu chot,
nhung thanh vien mat thiet trong gia dinh cua cac ca nhan nay hoc cac ben lien ket nay
ho$c nhung cong ty lien kt voi cac ca nhan nay cCmg dU'9'C coi la ben lien quan.
Trong vi$c xem xet trng moi quan h$ cua cac ben lien quan. Cong ty c~n chu y t&i ban
0 2.27
chat cua moi quan he chg Khong chT hinh thuc phap ly cua cac quan h$ d6.
Bao cao bo phan

0 M(>t b(> ph$n la m(>t hgp phan co the xac djnh rieng bi$t cua Cong ty tham gia vao vi$c
ban hang ho$c cung cap dich vu lien quan (b(> ph$n chia theo hoat dong kinh doanh),
ho$c ban hang ho$c cung cap djch Vl,J trong mot moi truing kinh te cu the (b(> ph$n chia
0 theo khu Vl,J'C dja ly). Mei b9 ph$n nay chju rui ro va thu dU'9'C 19'i ich khac bi$t v&i cac b(>
ph$n khac. Mau bao cao b9 ph$n CO' ban cua Cong ty la dl,J'a theo b9 ph$n chia theo hoat
d(>ng kinh doanh ho$c theo khu Vl,J'C dja ly.
D Thong tin b9 ph$n dU'9'C 1$p va trinh bay phu hop v&i chinh sach ke toan ap dung cho
vi@c lap va trinh bay bao cao tai chinh cua Cng ty nham muc dich d giup nguvi su
□ dung bao cao tai chinh hieu ro va danh gia dU'9'C tinh hinh hoc;1t d9ng cua Cong ty m9t
each toan di$n.
□
□ 17
n
Miu s6 B 09 - DN
2 cAc CHiNH sACH KE TOAN CHO YEU (tiep theo)
□ 2.28 Uc tinh ke toan trong yeu
□ Vi$c lap bao cao tai chinh tuan tha theo cac Chun mgc Ke taan Vi$t Nam, Che d9 Ke
toan Daanh nghi$p Vi$t Nam va cac quy dinh phap ly co lien quan den vi$c I$p va trlnh
bay baa cao tai chinh yeu cau Ban T6ng Giam d6c phai c6 nhCrng Ll'O'C tfnh va gi dinh
0 anh hll'&ng den s6 lieu ve cong ng, ti san va vi$c trlnh bay cac khaan c6ng nq va tai
san tiem tang tai ngay ket thuc k ke toan cung nhu cac so lieu ve doanh thu va chi phi
trong su6t nam tai chinh.
□ Cac Ll'O'C tfnh va gia dinh c6 anh huong trong yeu trong baa cao tai chinh baa gem:
• Thai gian hCru dt,mg Ll'O'C tfnh cua TSC£> (Thuyet minh 9);
D • Chi phi phai tra ngan han (Thuyet minh 13);
• Dy phng phi tra dai han (Thuyet minh 17); va
• Ghi nhan tai san thue thu nh$p hoan lai (Thuyet minh 18).
0 Cac Ll'O'C tf nh va gia dinh throng xuyen duoc danh gia dga tren kinh nghi$m trong qua
kh(J' va cac yeu to khac, bao gem cac gia dinh trong tll'D'ng lai c6 anh huong trong yeu
0 toi bao cao tai chinh cua Cong ty va dll'Q'C Ban Tong Giam doc danh gia la hop ly.
3 TIEN VA cAc KHOAN TU'ONG DU'ONG TIEN

0 2021
VND
2020
VND
0 Tien mat
Tin gi ngan hang
4.804.486.600
44.349.631.895
3.658.404.800
78.666.907.793
Tien dang chuy€m 44.651.774 45.206.617
0 Cac khaan tll'O'ng duong tien () 808.700.000.000 524.900.000.000
857.898.770.269 607.270.519.210
0
() Cac khon tuong duong tin bao gom cac khoan tien gi ngan hang co ky han 1 den
D 3 thang voi lai suat tr 3,7%/nam den 4%/nam.
4 DAU TU' NAM GIU' DEN NGAY DAO Hl;\N
D
2021 2020
0 Gia goc
VND
Gia tri
ghisO
VND
Gia g6c
VND
Gia tri
ghisO
VND
0 Tien gui co ky han 70.000.000.000 70.000.000.000
D () So du nay bao gom cac khoan tien gPi ngan hang co ky han 6 thang voi lai suat dugc
hll'&ng tll' 5,4%/nam den 5,5%/nam.
D
□ 18
I Miu s6 B 09- DN
PHAI THU NGAN HAN CUA KHACH HANG

n
5
2021 2020
VND VND
0 Ben thll' ba
Lien Hip Hop tac xa Throng mai
58.635.421.000 81.454.300.732
TP. Ho Chi Minh
0 Cong ty C6 phfm Djch Vl,J ThU'ong m9i

T6ng hqp Vincommerce
Khac
17.255.488.684
77.324.418.178
42. 773.802.818
104.531.662.833
Ben lien quan (Thuyet minh 31 (b)) 14.285.319.476 28.273.293.581
0 167.500.647.338 257.033.059.964
0 Tai ngay 31 thang 12 nam 2021 va ngay 31 thang 12 nam 2020, Cong ty khong c6 cac
khoan phai thu ngan han cua khach hang nao trong yeu da qua han hoac chua qua han
0 nhung kho co kha nang thu hoi.
6 PHAI THU KHAC

0 {a) Ngan han
0 2021
VND
2020
VND
D Phai thu cac ben lien quan (Thuyet minh 31 (b))

Phai thu nhan vien
Lai dy thu tin gri ngan hang
63.183.645.983
3.044.850.085
5.174.859.175
72.233.439.480
3.100.409.773
2.448.450.684
Tien coc thgc hi@n hop dong 493.500.000 1.112.300.000
0 Cac khoan khac 2.494.415.254 2.688.784.495
74.391.270.497 81.583.384.432
0
Tai ngay 31 thang 12 nam 2021 va ngay 31 thang 12 nam 2020, Cong ty khong c6 khoan
0 phai thu ngan han khac no trong yeu da qua han hoac chua qua han nhung kho co kha
nang thu h6i.
D (b) Dai han
2021 2020
D Tien coc thgc hi@n hop dong

VND
1.197.675.000
VND
1.216.675.000
0
0
0
0 19
a
n CONG TY CO PHAN VIET NAM KY NGHE SOC SN
Mau s6 BO9-DN
7 HANG TON KHO

a 2021
Gia goc Dy phong
2020
Gia goc Dy phong
VND VND VND VND
□ Thanh pham
Nguyen vat lieu
360.522.802.199
151.496.144.413
(963.848.459) 452.038.179.048
134.293.833.267
(3.177 .306.549)
T Cong cu, dung cu

Hang h6a
Hang gll'i ban
86.853.689.806
12.641.624.814
688.178.813
68.268.702.741
9.848.247.493
213.354.764
□
Chi phf SXKD
d& dang 4.819.203.050 4.036.781.002
,,
Hang mua dang
di tren dlJ'O'ng 8.725.447.374 2. 733.468.405
0 625.747.090.469 (963. 848.459) 671.432.566.720 (3.177.306.549)

.I
0 Bien dong ve dy phng giam gia hang t6n kho trong nam nhu sau:
7
3
2021 2020
0 So du dau nam
VND
3.177.306.549
VND
2.102.702.571
(Hoan nhap)/dy phong (2.177.627.387) 1.134.676.978
0 Xu ly hay bo hang ton kho da trich lap (35.830. 703) (60.073.000)
So du cui nam 963.848.459 3.177.306.549
D 8 CHI PHI TR.A TRU'O'C
0 (a) Ngan han
2021 2020
0 VND VND
Cong cu, dung cu xuat dung 1.494.105.575 2.845. 015.876

0 Chi phf thue hoat dong
Khac
392.511.001
2.973.407.871
442.133.223
3.928.436.081
0 4.860.024.447 7.215.585.180
(b) Dai han
D 2021
VND
2020
VND
0 Cong cu, dung cu xuat dung

Chi phi thue hoc;1t d9ng
2.803.661.319
1.420.941.033
4.841.699.995
1.470.269.640
Khac 8.488.052.689 19.420.906.928
0 12.712.655.041 25.732.876.563
D
□ 20
Miu s6 B 09 - DN
9 TSCO
(a) TSCD hu hinh
Nh_a CU'a, May moc PhlPO'ng ti(!n Thiet bi

vat kien truc thiet bi van tai quan ly Khac T6ng c(mg
VND VND VND VND VND VND
Nguyen gia
Tai ngay 1 thang 1 nam 2021 1-21.270.753.921 262.475.275.555 69.011.825.604 29.987.860.391 589.995.380 483.335. 710.851
Mua trong nam 8.238.902.850 2. 712.014.364 2.258.211.909 13.209.129.123
Chuyen tr chi phi xay dung co
ban ct& dang 9.468.361.949 1.425.181.818 10.893.543. 767
Thanh ly, nhuong ban (834.482.806) (4.727.857.143) (761.201.082) (589.995.380) (6.913.536.411)
Tang khac 50.000.000 50.000.000
Giam khac (222.400.000) (82.301.165) (38.655.455) (389.859.100) (733.215. 720)
Tai ngay 31 thang 12 nam 2021 121.048.353.921 279.265. 756.383 66.957.327.370 32.570.193.936 499.841.631.610
Khau hao luy ke

Tai ngay 1 thang 1 nam 2021 42.209.968.420 171.703.803.342 53.245.613.187 19.163.698.896 589.995.380 286.913.079.225
Khu hao trong nam 5.508. 766.060 18.727.499.383 3.542.669.863 4.313.617.143 32.092.552.449
Thanh ly, nhuong ban (791.820.915) (4. 727.857.143) (761.201.082) (589.995.380) (6.870.874.520)
Tang khac 8.240.741 8.240.741
Giam khac (10.665.629) (82.301.165) (389.859.100) (482.825.894)
Tai ngay 31 thang 12 nam 2021 47.708.068.851 189.557.180.645 52.060.425.907 22.334.496.598 311.660.172.001
Gia tri con lai

Tai ngay 1 thang 1 nam 2021 79.060. 785.501 90.771.472.213 15. 766.212.417 10.824.161.495 196.422.631.626
Tai ngay 31 thang 12 nam 2021 73.340.285.070 89. 708.575. 738 14.896.901.463 10.235.697.338 188.181.459.609
21
a
a CONG TY CONG TY CO PHAN vier NAM KY NGHe SOC SAN
M&u s6 B 09 - DN
a 9
(a)
TSCD (tiep theo)
TSCE> hC,,u hinh (tiep theo)
□ T?i ngay 31 thang 12 nam 2021, TSCD hCPu hinh cua Cong ty v&i tong gia tri con lai la 56.713
tri$u dong (tai ngay 31 thang 12 nam 2020: 56.758 tri$u dong) da dugc dung de lam tai san
the chap cho cac khoan vay ngan han va dai han tr ngan hang (Thuyet minh 15).
D Nguyen gia cua TSCE hPu hinh cua Cong ty da khau hao het nhung van con su dung tai
ngay 31 thang 12 nam 2021 la 163.646 tri$u dong (tai ngay 31 thang 12 nam 2020: 146.729
0 (b)
tri$u dl>ng).
TSCE> v6 hinh
}
t
D Quyen sy
dung dat
Phan mem
may tinh T6ng c(>ng
VND VND VND
0 Nguyen gia
'
3'
Tai ngay 1 thang 1 nam 2021 284.281.023.885 12.346.922. 738 296.627.946.623

0 Chuyen tr XDCB d& dang
Mua trong nam
763.600.000
378.000.000
763.600.000
378.000.000
Tang khac 2. 709.445.038 2. 709.445.038
0 Giam khac
Tai ngay 31 thang 12 nam 2021

(50.000.000) (50.000.000)
286. 990.468. 923 13.438.522.738 300.428.991.661
0 Khau hao luy ke

Tai ngay 1 thang 1 nam 2021 47.848.409.328
0 Khu hao trong nam
Tang khac
8.230.900.177
1.052.272.536
8.009.957.194
2.181.581.222
55.858.366.522
10.412.481.399
1.052.272.536
Giam khac (8.240.741) (8.240.741)
D Tai ngay 31 thang 12 nam 2021 57.131.582.041 10.183.297.675 67.314.879.716
0 Gia tri con lai

Tai ngay 1 thang 1 nam 2021 236.432.614.557 4.336. 965.544 240. 769.580.101
0 Tai ngay 31 thang 12 nam 2021 229.858.886.882 3.255.225.063 233.114.111.945
0 Nguyen gia TSCE vo hinh cua Cong ty d khu hao ht nhung con SU' d1,mg t?i ngay 31 thang
12 nam 2021 la 4.231 tri$u dl>ng (t?i ngay 31 thang 12 nam 2020: la 1.756 tri$u dl>ng).
0
□
□
0 22
□ KY
a CONG TY CONG TY CO PHAN VIET NAM NGHE SUC SAN
Mau s6 B 09- DN
10 CHI PHI xAY Dl)'NG CO BAN DO DANG
a 2021
VND
2020
VND
0 Dy an di doi va doi moi cong ngh@ nha may

git mo gia sac va che bin thgc pham Vissan 14.518.276.600 14.480.576.600
xu
He thong ly nuoc thai
0 Khac
1.883.583.637
321.063.732
1.883.583.637
1.474.824.681
16.722.923.969 17.838.984.918
□ 11 PHAI TRA NGUO'I BAN NGAN HAN

~
'
D 2021 2020
1
so co kha nang So c6 kha nang
D Gia tri
VND
tra ng
VND
Gia trj
VND
tra no
VND ''
~
0 Ben thll' ba
Cong ty TNHH
TM va XNK
Nhat Lam 54.881.591.401 54.881.591.401 32.737.731.783 32.737.731.783
0 Khac
Ben lien quan
(Thuyet minh
284.396.647.081 284.396.647.081 248.780.820.264 248.780.820.264
0 31 (b)) 11.320.974.742
350.599.213.224
11.320.974.742
350.599.213.224
2.003. 752.614
283.522.304.661
2.003. 752.614
283.522.304.661
0 Tai ngay 31 thang 12 nam 2021 va ngay 31 thang 12 nam 2020, Cong ty khong co khoan phi
tra nguoi ban ngan han nao qua han thanh toan.
D
0
0
□
0
0
0
0 23
c:::::J c:::J Cl c::J c:::J c::::J CJ c:::J c::J CJ c:::J c::::J c:::J c::=:J c::J CJ c:::3 c=J CDI c:::J
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN

Mau so BO9 -DN
12 THUE vA cAc KHOAN KHAC PHAI THU/ PHAI N(>P NHA NU'O'C
Tinh hinh bien dong trong nam cua thue va cac khoan phi thu/phai nop Nha nuoc nhu sau:
Tai ngay S6 n<)p thll'a/ S6 dU'Q'C hoan/ Tai ngay

1.1.2021 phai nop trong nam da n@p trong nam 31.12.2021
VND VND VND VND
a) Phai thu
Thu thu nhp ca nhan 4.176.560 123.636.696 (55.837.177) 71.976.079
Thue xuat nhap khliu 42.272.640 50.949.450 93.222.090
46.449.200 174.586.146 (55.837.177) 165.198.169
b) Phai nop
Thue GTGT hang ban n(>i dja 17.648.004.942 142.581.935.904 (149.456.941.428) 10.772.999.418
Thue GTGT hang nh$p khliu 13.302.314.306 ( 13.302. 314. 306)
Thue xuat nhap khliu 848.280.413 (848.280.413)
Thue TNDN 2.669.821.482 43.766.676.908 (40.821.083.900) 5.615.414.490
Thue thu nhap ca nhan 659.434.844 852.083.022 (1.100.035.685) 411.482.181
Thue nha dat va ti
n thue dat 320.106.673 5.620.371.286 (5.006.776.276) 933.701.683
Thue dat phi nong nghiep 18.023.789 (18.023. 789)
Thue nha thau 153. 701.222 (153. 701.222)
Le phi mon bai 97.000.000 (97.000.000)
Khac 1.551.833.967 3.980.540 (1.555.814.507)
22.849.201.908 207.244.367.390 (212.359.971.526) 17.733.597.772
24
a
KY NGHE SUC SAN
a CONG TY CONG TY CO PHAN VIET NAM
Mau s6 B 09 - DN
13 CHI PHI PHAI TRA NGAN HAN
□ 2021
VND
2020
VND
□ Thue mat bang

Trung tam phat trien quy dat (*)
Khac
95.943.728.741
95.589.128. 741
53.066.444.165
52.893.644.165
□
354.600.000 172. 800. 000
H try ban hang 11.743.252.004 16.932.582.405
Chi phi lai vay 388.368.292 543.744.874
Khac 2.556.074.894 1.647.909.389
0 110.631.423.931 72.190.680.833
-
)
c
0 (*) Theo Quyet dinh so 3976/QD-UBND ngay 19 thang 9 nam 2019, Uy ban Nhan dan Thanh
1
pho Ho Chi Minh da thu h6i CO' s6' nha, dat tai dia chi 420 NO' Trang Long, Phung 13,
0 Quan Binh Thanh, Thanh pho Ho Chi Minh do Tong Cong ty Thuong mai Sai Gon TNHH
MTV quan ly va giao cho Trung tam phat trien quy dat (thuc S6' Tai nguyen va Moi trung)
...
1
...
tiep nhan, quan ly ke tr ngay cua Quyet dinh nay. Dong thi, giao cho Trung tam phat
0 trien quy dat ti@p tuc ky ket hop dong thue v&i Cong ty tai vi tri neu tren. Tuy nhien, cac
ben dang trong qua trinh thl,l'C hi$n cac thu tuc ban giao va thoa thun don gia thue dt
m&i.
□ 14 PHAI TRA NGAN HAN KHAC
2021 2020
D VND VND
Ben thfr ba
0 Chit khau ban hang

Bao hi m xa hoi, bao hiem y te, bao hi
that nghi$p, kinh phi cong doan
m
9.706.972.840 19.826.797.824
2.576.937.720 2.256.290.794
0 Chi phi van chuyen

Khac
Ben lien quan (Thuyet minh 31 (b))
1.470.230.415
6.496.381.918
507.841.501
962.791.204
7.543.236.890
507.841.501
Co trc phai tra
0 32.420.000
20.790.784.394
33.270.000
31.130.228.213
□ Tai ngy 31 thang 12 nam 2021 va ngay 31 thang 12 nam 2020, Cong ty khong co khoan phai
tra ngan han khac nao bi qua han thanh toan.
0
0
0
D
□ 25
CONG TY CONG TY C6 PHAN vier NAM KY NGHe SUC SAN
Mau sd B 09 - ON
15 cAc KHOAN VAY
(a) Ngan han
Tai ngay Vay dai han den Tai ngay

1.1.2021 Tang Giam han phai tra 31.12.2021
VND VND VND VND VND
Ngan hang TMCP Cong thU'ang

Viet Nam (@) 220.114.018.601 715.444.903.553 (735.479.685.460) 200.079.236.694
Ngan hang TNHH MTV Shinhan
Viet Nam (ii) 69.943.575.402 69.943.575.402
Ngan hang TMCP Ngoc;1i thU'ang
Viet Nam 108.395.785.400 255.061.374.367 (363.457.159.767)
Vay dai han den han tra
(Thuyet minh 15(b)) 14.263.568.577 (14.935.885.618) 13.363.531.296 12.691.214.255
342.773.372.578 1.040.449.853.322 (1.113.872.730.845) 13.363.531.296 282.714.026.351
(i) Vay ngan han Ngan hang TMCP Cong thuong Viet Nam - CN 7 TP HCM
0ay la khoan vay ngan han theo Hqp d6ng cha vay s6 0618/2021-H0CVHM/NHCT924-VISSAN ngay 29 thang 6 nam 2021 va c6
thoi han vay cho moi lan giai ngan khong qua 3 thang ke tr ngay giai ngan. Khoan vay nay khong co tai san the chap va chiu lai suat
thay d6i theo tll'ng lan giai ngan.
(ii) Vay ngan han Ngan hang TNHH MTV Shinhan Viet Nam
Day la khoan vay ngan han theo Hqp d6ng tin dl,mg s6 SHBVN/CMC/232021/HDTDNISSAN ngay 20 thang 10 nam 2021 va c6 th6'i
han vay cho moi lan giai ngan khong qua 6 thang ke tr ngay giai ngan. Khoan vay nay khong co tai san the chap va chiu lai suat
thay d6i theo tll'ng lan giai ngan.
Tai ngay 31 thang 12 nam 2021 va 31 thang 12 nam 2_020, Cong ty khong co khoan vay ngan han nao qua han thanh toan. Ban Tong Giam
doc Cong ty danh gia Cong ty co kha nang hoan tra day du cac khoan vay khi den han.
26
•-ll
Miu s6 B 09 - DN
15 cAc KHOAN VAY (tiep theo)
(b) Dai hc;m
Vay dai han

T.;tingay den han T.;tingay
1.1.2021 Tang phai tra 31.12.2021
VND VND VND VND
Ngan hang TMCP Ngoai thuong Vi$t Nam (i) 18.797.344.427 6.801.352.855 (10.068.753.796) 15.529.943.486
Ngan hang NOng nghiep va Phat trien Nong thon
Vi$t Nam (ii) 9.884.332.500 (3.294. 777 .500) 6.589.555.000
28.681.676.927 6.801.352.855 (13.363.531.296) 22.119.498.486
(i) Ngan hang TMCP Ngo.;ii ThU'O'ng Vi~t Nam -Chi nhanh TP.HCM
0ay la khoan vay dai han theo Hqp dong tin d1,mg so 0020/KHDN2/17DH ngay 27 thang 2 nam 2017, 0035/1828/C-TL ngay 28 thang
3 nm 2018, 0015/2028/T-TL/O1 ngay 2 thang 3 nam 2020 va 0088/2028/T-TL/O1 ngay 17 thang 12 nam 2020 voi lai suat theo quy
djnh tren hqp dong. Tai san the chap cho khoan vay la mot so may m6c thiet bj cua Cong ty (Thuyet minh 9(a)).
(ii) Ngan hang Nong nghi@p va Phat trien Nong thn Viet Nam - Chi nhanh 4
Day la khon vay dai han theo Hop dong tin dung so 1902-LAV-201900274 ngay 28 thang 6 nam 2019 voi lai suat theo quy dinh tr@n
hqp dong. Tai san the chap cho khoan vay la mot so may m6c thiet bj cua Cong ty (Thuyet minh 9(a)).
27
a
a CONG TY CONG TY CO PHAN VIET NAM KY NGHE SC SAN
Mau s6BO9-DN
16 QUY KHEN THU'C>'NG, PHUC LOI
□ Bien dong cua quy khen thuong, phuc lei trong nam nhu sau:
D 2021
VND
2020
VND
S6 du dau nam 55.912.763.830 22.927.301.754
□ Trf ch quj khen thuong, phuc loi (Thuyet minh 20)

Tam trich quy khen thuong, phuc loi
(Thuyet minh 20)
58.678.679.563 51.934.837.537
16.000.000.000
0 SU' d1,mg quy (26.163.955.817) (34.949.375.461)
s6 dU' cu6i nam 88.427.487.576 55.912.763.830

0
0 17 Dy PHONG PHI TRA DAI HAN
S du du phong phai tra dai han the hi@n khoan dy phong try cap thoi vi@c. Bien dong cua
dy phong phai tra dai han trong nam nhu sau:
□ 2021
VND
2020
VND
0 So du dau nam 27.406.972.375 29.271.347.250
Tang 315.413.162 1.060.865.832
0 SU' d1,mg trong nam
So du cuoi nam
(2.537.750.537)
25.184.635.000
(2.925.240.707)
27.406.972.375
D
0
0
0
D
□
□
□
□ 28
a
KY
a CONG TY CONG TY CO PHAN VIET NAM NGHE SUC S N
Mau s6 B 09- DN
18 TAI SAN THUE THU NHAP HON LAI

0 Chi tiet tai san thue thu nh$p hoan lo?i dU'Q'C trinh bay nhU' sau:
D 2021
VND
2020
VND
D Cac khoan ch@nh l@ch tam th i chua duoc

khau trr cua cac khoan dl,I' phong
Cac khoan ch@nh l@ch tam th i chua dugc
25.184.635. 000 27.406.972.375
khau tru cua cac khoan chi phi phai tra 120.823.286.540 92.737.357.365
0 Lai chU'a thl,l'C hi$n phat sinh tu cac giao
djch noi bo 7.981.276.392 4.491.178.863
0 153.989.197.932 124.635.508.603
0 Thue suat thue TNDN SU' dung de xac djnh

gia tri tai san thue TNDN hoan lai 20% 20%
D Tai san thue TNDN hoan lai 30.797.839.586 24.927.101.721
0 19
(a)
V0NG6PC0ACH0S0H0U
So lugng co phieu
0 2021
Co phieu Co phieu
D ph6th6ng pho thong
So lung co phieu dang ky 80.914.300 80.914.300
D
S6 luong co phieu da phat hanh 80.914.300 80.914.300
D So
So
luong co phieu da mua lai
luong co phieu dang luru hanh

(600)
80.913.700
(600)
80.913.700
D
0
0
□
□
0 29
n
CONG TY CONG TY CO PHAN vier NAM KY NGHe SUC SAN
I Mau s6 B 09 - DN
19 VON GOP CUA CHU SO HU'U (ti~p theo)
□ (b) Chi tiet von g6p cua chu so hiiu
□ 2021
co phieu
pho thong %
2020
Co phieu
pho thong %
□ Tong Cong ty Thuong mai Sai Gon

-TNHH MTV 54.829.878 67,76 54.829.878 67,76
□
Cong ty Co phan Dinh dU'fmg Nong
nghi$p Quoc te (ANCO) 20.180.026 24,94
Cong ty Co phan Masan Meatlife (*) 20.180.026 24,94
Cac co dong khac 5.904.396 7,30 5.904.396 7,30
0 Co phieu quy (600) (600)
So luong co phieu dang luu hanh 80.913.700 100 80.913.700 100

0
a (*) Theo bao cao ket qua giao djch s6 559/BC/MM L, Cong ty Co phan Masan Meatlife da mua
lai toan bo co phan tr Cong ty Co phan Dinh dU'6'ng Nong Nghi$p Quc te (ANCO) vao
ngay 7 thang 12 nam 2021.
0 (c) Tinh hinh bien dong cua v6n co ph&n
Co phieu
S6 co phieu
0 pho thong
VND
0 Tai ngay 31 thang 12 nam 2021 va

ngay 31 thang 12 nam 2020 80.913.700 809.120.800.000
0 M$nh gia c6 phieu la 10.000 d6ng trem m9t c6 phieu.
0
0
0
0
0
□
0 30
Mau s6 B 09 - DN
20 TiNH HINH TANG GIAM NGUON VON CHU SO' HU'U
v6n g6p cua Quy dau tu va LNSTchlPa

chu so hfru phat trien Co phieu quj phan phoi T6ng cc}ng
VND VND VND VND VND
Tai ngay 1 thang 1 nam 2020 809.143.000.000 68.579.559.022 (22.200.000) 191.149.296.100 1.068.849.655.122
Loi nhuan trong nam 165.150.073.411 165.150.073.411
Trich quy dau tu phat trien 26. 713. 710.575 (26. 713. 710.575)
Trich qujy khen thuong, phuc Ii (Thuyet minh 16) (51.934.837.537) (51.934.837.537)
Tam trich quy khen thU'&ng, phuc IQ'i tl.1' LNST
nam 2020 (Thuyet minh 16) (16.000.000.000) (16.000.000.000)
Chia co t(rc nam 2019 (40.456.850.000) (40.456.850.000)
Tang khac 38.144.700 38.144.700
Loi nhuan trong nam 148.046.589.199 148.046.589.199
Trich quy dau tu phat trien 24.772.511.012 (24.772.511.012)
Trich quj khen throng, phuc loi (Thuyet minh 16) (58.678.679.563) (58.678.679.563)
Tang khac 29.862.900 29.862.900
Tc;:1i ngay 31 thang 12 nam 2021 809.143.000.000 120.065. 780.609 (22.200.000) 285.857 .377 .623 1.215.043.958.232
Theo Nghj quyet 0~i h9i d6ng C6 dong s6 01/NQ0H0C0-VISSAN ngay 28 thang 4 nam 2021, 0~i h9i d6ng C6 dong da thong qua phuO'ng
an phan phe>i lqi nhu$n sau thue cua nam 2020 nhu sau:
Trich lap Quy dau tu phat trien: 24.772.511.012 d6ng;

Trich I$p Quy khen thuong, phuc loi: 73.922.679.563 dong (da tam trich trong nam 2020: 16.000.000.000 d6ng); va
Trich I$p Quy thu&ng nguoi quan ly Cong ty: 756.000.000 d6ng.
31
a
KY
a CONG TY CNG TY CO PHAN VIET NAM NGHE SUC SAN
Mau s6 B 09a - DN
21 CO TU'C
□ 2021
VND
2020
VND
a So du dau nam
C6 trc phai tr trong nam (Thuyet minh 20)
33.270.000 19.870.000
40.456.850.000
0 Co t@c da chi tr bang tien
So du cuoi nam
(850.000)
32.420.000
(40.443.450.000)
33.270.000
0 22 LA.I CO' BAN TREN CO PHIEU

r
□ Lai CO' ban tren c6 phieu dU'Q'C tinh bang hi$u cua so lqi nhu$n thuan phan bo cho cac c6 dong
va so trich quy khen thU'6'ng, phuc lqi chia cho so luong binh quan gia quyen cua s6 co phieu
pho thong dang luu hanh trong nam, khong bao gom cac co phieu pho thong dU'qc Cong ty
0 mua lai va giu lam co phi@u quy:
Nam tai chinh ket thuc ngay
0 Lqi nhu$n thuan phan b6 cho cac c6 dong (VND)

2021
148.046.589.199
2020
165.150.073.411
Eieu chinh giam so trich quy khen thU'&ng,
0 phuc lgi (VND) (*) (66.664.118. 762) (74.678.679.563)
81.382.470.437 90.471.393.848
0
Blnh quan s6 co phieu pho thong dang
0 luu hanh (co phieu)

Lai co ban tr@n moi co phieu (VND)
80.913.700
1.006
80.913.700
1.118
0 (*) S6 trich Quy khen thU'&ng, phuc lqi, quy thuong Ngui quan ly Cong ty cho ky ket thuc
ngay 31 thang 12 nam 2021 dU'Q'C U'O'C tinh vi ty le 1,5 thang IU'O'ng blnh quan thl,l'C hi$n nam
2021 cua nguoi lao d9ng, ngll'O'i quan ly va Quy khen thuong, phuc loi dU'Q'C trich them bang
D 20% phan lgi nhu$n thl,l'c hi$n VU'Q't ke ho~ch. Ky 31 thang 12 nam 2020 duc tinh voi ty le
1,5 thang IU'O'ng blnh quan thyc hien nam 2020 cua ngll'O'i lao d9ng, ngll'O'i quan ly va Quy
khen thU'ong, phuc lqi dU'Q'C trich them bang 20% lqi nhu$n thl,l'C hi$n VU'c;>'t ke ho~ch.
0 Cong ty khong c6 co phieu pho thong tiem tang c6 tac d9ng suy giam trong nam va den ngay
lap bao cao tai chinh nay. Do do, lai suy giam trn co phieu bang voi lai co ban tren co phieu.
0
0
0
□
□ 32
□
a CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SN
Mau s6 B 09a - ON
a 23 DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VJ
2021
VND
2020
VND
□ Doanh thu ve ban hang va cung cap dich vu

Doanh thu ban hang hoa va thanh pham 4.314.640.116.384 5.179.943.739.398
a Doanh thu cung cap djch Vl,J 910.641.163
4.315.550.757.547
966.340.658
5.180.910.080.056
a Cac khoan giam tr

(21.991.665.470) (35.351.635.099)
Chiet khau thuong mai
□ Hang ban bi tra lai (793.517.358)
(22.785.182.828)
(2.011.055.349)
(37.362.690.448)
0
Doanh thu thuan ve ban hang va
0 cung cap dich vu

Doanh thu thun ve ban hang hoa va
thanh pham 4.291.854.933.556 5.142.581.048.950
910.641.163 966.340.658
0 Doanh thu thuan ve cung cap dich vu
4.292. 765.574. 719 5.143.547.389.608
0 24 GIA V6N HANG BAN VA DICH VJ CUNG CAP
0 2021
VND
2020
VND
0 Gia von cua hang hoa va thanh pham

da ban 3.296.336.005.132 4.136.984.480.454
Gia von cua dich vu da cung cap 668.277.252 773.867.250
D 3.297.004.282.384 4.137.758.347.704
0 25 DOANH THU HOAT DONG TAI CHINH
2021 2020
0 VND VND
Lai tin gri ngan hang 26.242.870.387 19.411.448.067

0 Lai chenh l@ch ty gia hoi doai da thyc hi@n
Lai thuan tr ban cac khoan dau tu
97.821.992
2.389.032.725
74.999.170
577.755.373
Khac 38.956.667
0 28.768.681.771 20.064.202.610
□
0 33
I
KY
a CNG TY CONG TY CO PHAN VIET NAM NGHE SUC SAN
Mau s6B 09a - DN
a 26 CHI PHI TAI CHINH
2021 2020
VND VND
□ Lai tin vay

Chiet khau thanh toan
11.332.381.440
11.247.958.137
13.560.716.976
11.665.592.554
0 Khac 613.001.399
23.193.340.976
580.840.119
25.807.149.649
0 27 CHI PHI BAN HANG
□ 2021
VND
2020
VND
0 Chi phi nhan vien ban hang

Chi phi h try ban hang
273.982.972.163
94.295.448.462
308.912.355.906
107.371.055.462
Chi phi van chuyen 64.820.738.076 66.915.221.204
0 Chi phi thue kho, mat bang
Chi phi vat lieu, bao bl
31.884.245.391
32.304.790.011
34.938.915.382
28.503.620.569
Chi phf dl,mg Cl,J, d6 dung 11.728.985.046 12.416.275.094
D Chi phi khau hao TSCE

Khac
5.457.924.837
104.995.975.106
5.945.190.757
77.418.535.087
0 619.471.079.092 642.421.169.461
□ 28 CHI PHI QUAN LY DOANH NGHIEP
2021
VND
2020
VND
0 Chi phi nhan vi@n quan ly 80.228.687.889 79.328. 771.558
Chi phi thue mat bang 30.609.185.612 (12.871.926.494)
0 Chi phi khau hao TSC8
Thue, phi va le phi
12.952.424.869
7.378.061.565
15.026.634.176
7.487.455.409
Chi phi do dung van phong 4. 788.844.879 4.085.833.562
0 Chi phi vat lieu quan ly
Khac
2.310.398.959
62.613.339.446
2.112.764.573
57.022.025.614
0 200.880.943.219 152.191.558.398
0
7
D
7 34
□ KY
a CONG TY CONG TY CO PHAN VIET NAM NGHE SUC SN
Mau s6 BO9-DN
29 THUE TNDN
T S6 thue TNDN tren lqi nhuan truoc thue cua Cong ty khac voi s6 thue khi dU'Q'C tfnh thee
thue suat pho thong ap dung 20% (2020: 20%) nhll' sau:
□ 2021
VND
2020
VND
7 Loi nhun ke toan truoc thue

Lgi nhuan ke toan chiu thue suat 20%
185. 942.528.242
157.106.214.668
204.925.710.249
122.377.733.707
Loi nhuan ke toan chiu thue suat 15% 28.836.313.574 82.547.976.542
□ Thue tfnh & thue suat 20%

Thue tinh o thue suat 15%
31.421.242.935
4.325.447.036
24.475.546. 740
12.382.196.482
7 8i€!u ch1nh:
Chi phi khong duoc khu trr 2.149.249.072 2.917.893.616
Chi phi khong duoc try thue suat 20% 2.145.619.174 2.916.993.616
1 Chi phi khong duoc trr thue suat 15% 3.629.898 900.000
Chi phi thue TNDN (*) 37.895.939.043 39.775.636.838

0
Chi phf/(thu nh$p) thue TNDN ghi nh$n
0 trong bao cao ket qua hoat dong
kinh doanh:
Thue TNDN - hi$n hanh 43. 766.676. 908 38.048.982.906
D Thue TNDN - hoan lai (5.870.737.865) 1.726.653.932
37.895.939.043 39.775.636.838
0 (*) Chi phi thue TNDN duc uc tinh dya vao thu nh$p chju thue va co the co nhCmg
0 30
dieu chinh tuy thuc vao sg kiem tra cua co quan thue.
CHI PHI SAN XUAT KINH DOANH THEO YEU TO
0 2021
VND
2020
VND
0 Chi
Chi
phf nguyen lieu, vat lieu
phi nhan vien
2.243.549.621.747
590.244.192.686
3.243.000.469.534
637.559.855.319
Chi phi khau hao TSC8 42.505.033.848 43.721.852.001
0 Chi
Chi
phf djch Vl_.l mua ngoai
phi khac
243.647.168.593
306.780.246.077
203.282.864.817
289.424.844.526
0 3.426.726.262.951 4.416.989.886.197
□
0
□ 35
a
CONG TY CONG TY C6 PHAN vier NAM KY NGHe SOC SAN
I Mau s6 B 09 - DN
31 THUYET MINH VO'I cAc BEN LIEN QUAN
0 Cong ty d1;1'9'C ~iE!!m soat b&i T6ng Cong ty Thuong mai Sai Gon- TNHH MTV do SO' hCru
67,76% von dieu 1$ cua Cong ty.
□ (a) Giao djch v6'i cac ben lien quan
Trong nam, cac giao dich trong yeu sau day dlJ'qc thl,l'c hi$n v&i cac ben lien quan:
0 2021 2020
VND VND
0 (i) Doanh thu ban hang va cung cap djch vg
Tong Cong ty Throng mai Sai

0 Gon- TNHH MTV 237.378.027.288 277.253.159.151
D (ii) Mua hang hoa va djch vu
Tong Cong ty Thuong mai Sai Gon -
0 TNHH MTV 21.487.498.018 32.651.192.265
(iii) Cac khoan chi cho cac nhan sy quan ly chu chot
0 H
-i
. dong -Quan tri.
Ong Nguyen Phuc Khoa 487.456. 700 167.200.000
0 Ong
Qng
Ong
Nguyn Ngoc An
Le Minh Tuan
Huynh Quang Giau
144.000.000
121.658.000
87.077.000
138 .400. 000
40.336.000
138.400.000
Qng Tran Ngoc bang 10.800.000
D Qng
Ong
Truong Vinh Tung
Pham Cong Tuan Ha
56.923.000
22.342.000 87.264.000
□ Tong Giam doc
Nguri quan ly khac

947.000.000
5.276.352.044
972.700.000
5.087.700.000
D (b) SO dU' cu6i nam v6'i cac ben lien quan
2021 2020
0 VND VND
(i) Phi thu ngan han cua khach hang (Thuyet minh 5)
0 Tong Cong ty Thuong mai Si Gon - TNHH MTV
- Trung tam dieu hanh Satrafoods 13.362.055.503 26.528.087.945
0 - Trung tam Satra Pham Hung
- Sieu thi Satra Sai Gon
280.899.776
221.641.482
557.193.465
450. 191.447
- Trung tam dieu hanh ban le Satra Can Tho 221.292.676 412.338.060
□ - Trung tam Thuong mai Satra Cu Chi

- Cong ty quan ly va kinh doanh chq
Blnh £lien
183.980.319
15.449.720
273.424.154
52.058.510
□ 14.285.319.476 28.273.293.581
□ 36
□ CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN
D Mau s6 B 09-DN
a 31
(b)
THUYET MINH VO'I cAc BEN LIEN QUAN (tiep theo)
S6 du, cu6i nam vi cac ben lien quan (tiep theo)
□ (ii) Cac khoan phai thu ngan han khac (Thuy@t minh 6(a))
2021
VND
2020
VND
□ Tong Cong ty Throng mai Sai Gon - TNHH MTV

- Tien thu mat bang 62.165.369.120 71.215.162.617
□ - Khac 1.018.276.863
63.183.645.983
1.018.276.863
72.233.439.480
R (iii) Phai tra nguoi ban ngan han (Thuyet minh 11)
□ T6ng Cong ty ThU'O'ng mc;ii Sai Gen - TNHH MTV

- Kho lanh Satra
- Trung tam dieu hanh ban le Satra
11.275.493.568 1.888.537.274
0 Can Tho
- Cong ty quan ly va kinh doanh chq
36.111.250
Binh Dien 9.369.924
□ - Trung tam phan phoi

- T6ng Cong ty Throng mai Sai Gon
-TNHH MTV
82.215.340
33.000.000
0 11.320.974.742 2.003.752.614
0 (iv) Phi tra ngan han khac (Thuyet minh 14)
0 T6ng Cong ty ThLl'O'ng mc;ii Sai Gen - TNHH MTV

- Tien thue mat bang 99.014.694 99.014.694
- Khac 408.826.807 408.826.807
0 507.841.501 507.841.501
0 32 CAM KET THU& HOAT DONG
T Cac hop d6ng thu hoat dong Khong hay ngang ma Cong ty phai tra m@c toi thieu trong
tU'O'ng lai nhLI' sau:
0 2021
VND
2020
VND
12.903.959.379 12.585.284.536
□
Duoi 1 nam
Tr 1 den 5 nam 16.977.789.164 18.650.992.207
Tren 5 nam 3.964.812.412 1.182.615.688
0 T6ng c9ng cac khoan thanh toan toi thieu 33.846.560. 955 32.418.892.431
□ 37
D
CONG TY CONG TY co PHAN VIET NAM KY NGHE SOC SAN
D Miu s6 B 09 - DN
□ 33 CAM KET VON
Cac cam ket v chi tieu tao lap TSCE tai ngay lap bang can doi ke toan nhu sau:
□ 2021
VND
2020
VND
□ £)a dU'c;>'C duy$t nhU'ng ChU'a ky hc;»p d6ng

Ea duyet va ky hop d6ng nhU'ng chU'a
thl,PC hi$n
1.553.493.245.700
18.720.687.585
1.553.568.645.700
□
18.682.987.585 .~
.~.
1.572.213.933.285 1.572.251.633.285 ~
□ Cam ket von cho dl,P an da duc ph duyet nhU'ng chua ky hop dong chi yeu lien quan
t&i dl,P an di doi nha may san xuat va giet m6 Vissan.
0 34 THONG TIN KHAC
□
Do tlnh hlnh hi$n nay, virus chung m&i Corona ("Covid-19") dang gay ra m¢t s6 bien d¢ng
doi voi nen kinh te th gioi, do do tai ngay phat hanh bao cao tai chinh nay , hoat dong
kinh doanh cua Cong ty co the bi anh hU'6ng do Sl,P bat 6n cua tlnh hlnh dc;1i dich Covid-
19 tc;1i Vi$t Nam. Ban T6ng Giam doc cua Cong ty d danh gia than trong cac tac d9ng
□ tim tang cua Covid-19 doi v&i hoc;1t d9ng kinh doanh va ke hoach quan tri cua Cong ty,
cung v&i vi$c nhanh ch6ng xem lc;1i chien IU'Q'C kinh doanh cua Cong ty va lam vi$c v&i
nha cung cap va khach hang de giai quyet tlnh hlnh hi$n nay. Ban Tong Giam doc cua
0 Cong ty dang tiep tuc danh gia cac anh huong cho ky ke toan ket thuc ngay 31 thang 12
nam 2021.
□ Bo co al chin a avoc an Tong Gm dc duyet+ 3%ff78%9- m 2022
i □
□
a Huynh Thi PhU'O'ng Thao
Nguoi lap bieu
£)0 Thi Thu Thuy
Ke toan trung
Nguyen Ngoc An
Tong Giam doc
□
D
□
□
□ 38
BAO cAo TAI CHINH

CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2022
CONG TY CO PHAN vier NAM KY NGHe SOC SAN
BAO cAo TAI CHiNH

CHO NAM TAI CHiNH KET THUC NGAY 31 THANG 12 NAM 2022
NQIDUNG TRANG
Thong tin ve doanh nghi$p 1
Bao cao cua Ban Tong Giam doc 2
Bao cao kiem toan doc lap 3
Bang can di ke toan (Mau s6 B01- DN) 5
Bao cao ket qua ho~t d¢ng kinh doanh (Mau so B 02 - ON) 7
Bao co luu chuyen tien te (Mau so B 03- DN) 8
Thuyet minh bao cao tai chinh (Mau so B 09 - ON) 9

CONG TY CO PHAN vier NAM KY NGHe SUC SAN
THONG TIN VE DOANH NGHIEP
Giay chung nhn

dang ky doanh nghiep So 0300105356 do S6' Kil hoc;tch va Eau tu Thanh pho Ho Chi
Minh cap lan dau ngay 1 thang 7 nam 2016 va Giay chgng nh$n
dang ky doanh nghi$p thay doi gan nhat lan th@ 41 ngay 4 thang 7
nam 2022.
HQi d6ng Quan tr! Ong Nguyen Phuc Khoa Chu tjch
Ong Nguyen Ngoc An Ph6 Chu tjch
Ong Nguyen Quoc Trung Thanh vien
(B6 nhi$m tr ngay 21 thang 4 nam 2022
di!n ngay 7 thang 7 nam 2022)
Ph6 Chu tjch
(B6 nhi$m ngay 7 thang 7 nam 2022)
Ong TrU'O'ng H6ng Phong Thanh vin
Ong Phc;tm Trung Lam Ph6 Chu tjch
Ong Le Minh Tuan Thanh vien
Ong TrU'O'ng Vinh Tung Thanh vien
(Mien nhiem ngay 21 thang 4 nam 2022)
Ban Kiem soat Ong TrU'O'ng Vi$t Tiiln Truong ban

Ba Trjnh Th! Van Anh Thanh vien
Ba 0o Thi Thu Nga Thanh vien
Ba Phc;tm Thi Thanh Tam Thanh vien
Ong T Qu6c Thai Thanh vin
Ban Tong Giam doc Ong Nguyen Ngoc An Tong Giam dc

Ong Le Minh Tuan Ph6 T6ng Giam doc
Ong Phan Van Dung Ph6 T6ng Giam doc
Ong Nguyen 0ang Phu Ph6 T6ng Giam doc
Ong TrU'O'ng Hai HU'ng Ph6 Tong Giam doc
Ngll'<>'i dc;ti di~n theo

phap luat Ong Nguyen Ngoc An Tong Giam doc
Try s6' chinh 420 NO' Trang Long, PhU'&ng 13, Qu$n Blnh Thc;tnh,
Thanh ph Ho Chi Minh, Vi$t Nam
Cong ty kiem toan Cong ty TNHH PwC (Vi$t Nam)

BAO cAo CUA BAN TONG GIAM E>OC
Trach nhi@m cua Ban T6ng Giam d6c cua Cong ty d6i v6ii bao cao tai chinh
Ban T6ng Giam d6c cua Cong ty C phan Viet Nam Ky ngh$ Sue san ("Cong ty") ch!u trach
nhi$m lap bao cao tai chinh cua Cong ty th§ hi$n trung thttc va hp ly tinh hinh tai chinh cua
Cong ty tc;1i ngay 31 thang 12 nam 2022, cung nhu ket qua hoc;1t d9ng kinh doanh va tinh hinh
IU'u chuyen tien te cua nam tai chinh ket thuc vao ngay neu tren. Trong vi$c I$p bao cao tai
chinh nay, Ban T6ng Giam d6c dU'Q'C yeu cau phai:
• chQn Itta cac chinh sach ke toan phu hop va ap d1,mg m9t each nh~t quan;
• thttc hi$n cac xet doan va U'O'C tinh m9t each hop ly va th$n trQng; va
• I$p bao cao tai chinh tren CO' s& Cong ty hoc;1t d9ng lien b,1c trll' khi gia dinh Cong ty hoat
dong lien tuc la khong phu hop.
Ban T6ng Giam d6c cua Cong ty ch!LI trach nhiem bao dam rang cac s6 sach ke toan dung dan
da dugc thiet lap va duy tri d§ th§ hi$n tinh hinh tai chinh cua Cong ty v6'i d9 chfnh xac hqp ly
tc;1i moi thoi diem va de lam CO' s& lap bao cao tai chinh tuan thu theo che do ke toan dU'Q'C trinh
bay 6' Thuyet minh s6 2 cua bao cao tai chinh. Ban T6ng Giam d6c cua Cong ty cung chju
trach nhi$m d6i v6'i vi@c bao ve cac tai san cua Cong ty va thttc hi$n cac bi$n phap hop ly d
ngan ngra va phat hi@n cac gian lan hoac nham lan.
Phe chua.n bao cao tai chinh
Theo day, chung ti phe chuan bao cao tai chinh dinh kem tr trang 5 den trang 44. Bao cao tai
chinh nay phan anh trung thttc va hop ly tinh hinh tai chinh cua Cong ty tc;1i ngay 31 thang 12
nam 2022, cung nhU' ket qua hoc;1t d9ng kinh doanh va tinh hinh IU'u chuyen tin te cho nam tai
chinh ket thc cng ngay nu tren, phu hop voi cac Chuan myc Ke toan Viet Nam, Che do Ke
toan Doanh nghi$p Vi$t Nam va cac quy d!nh phap ly co lien quan den vi$c I$p va trinh bay
bao cao tai chinh.
Tong
• Giam doc •
Nguyen NgQC An
T6ng Giam d6c
TP. H6 Chi Minh, nU'6'c CHXHCN Vi$t Nam

Ngay 1 o thang 3 nam 2023
2
BAO cAo KIEM TOAN DOC LAP
GUI CAC CO DONG CUA CONG TY CO PHAN VIET NAM KY NGHE SOC SAN
Chung ti da kiem toan bao cao tai chinh kem theo cua Cong ty Co phan Viet Nam Ky ngh$
Sue san ("Cong ty") dll'Q'C I$p ngay 31 thang 12 nam 2022 va dl1'9'C Ban T6ng Giam doc cua
Cong ty phe duy$t ngay 10 thang 3 nam 2023. Bao cao tai chinh nay bao gom bang can di ke
toan tai ngay 31 thang 12 nam 2022, bao cao ket qua hoat dong kinh doanh va bao cao luu
chuyen tien te cho nam ti chinh ket thuc vao ngay neu tren va thuyet minh bao cao tai chinh
bao gm cac chinh sach ke toan chi yeu tr trang 5 den trang 44.
Trach nhiem cua Ban T6ng Giam d6c
Ban T6ng Giam doc cua Cong ty chiu trach nhi$m ve vi$c I$p va trlnh bay trung thl,l'c va hop ly
bao cao tai chinh theo cac Chuan myc Ke toan Vi$t Nam, Che d9 Ke toan Doanh nghi$p Vi$t
Nam va cac quy dinh phap ly c6 lien quan den vi$c I$p va trlnh bay bao cao tai chinh va chiu
trach nhiem v kiem soat ni bo ma Ban Tong Giam doc xac dinh la can thit de dam bao cho
vi$c I$p va trlnh bay bao cao tai chinh khong c6 sai sot trong yeu do gian I$n hoac nham lan.
Trach nhiem cua Kiem toan vien

(
Trach nhi$m cua chung t6i la dU'a ra y kien ve bao cao tai chinh nay dl,l'a tren ket qua cua cu9c
kiE§m toan. Chung toi da tin hanh kiE§m toan theo cac Chu~n ml,l'c KiE§m toan Vi$t Nam. Cac
chuan mgc nay yeu cau chung ti tuan th chuan myc va cac quy dinh ve dao dc nghe
nghi@p va lap ke hoach va thgc hi@n cu@c kiem toan de dat duoc sy dam bao hop ly ve viec
li$u bao cao tai chinh c6 con sai sot trong yeu hay khong.
Cong vi$c kiE§m toan bao gom thl,l'c hi$n cac thu tuc nham thu th$p cac bang chung kiE§m toan
ve cac so li$u va thuyet mlnh tren bao cao tai chinh. Cac thu tuc kiE§m toan dll'Q'C ll,l'a ch9n dl,l'a
tren xet doan cua kiE§m toan vien, bao gom danh gia rui ro c6 sai sot trong yeu trong bao cao tai
chinh do gian I$n hoac nham lan. Khi thl,l'c hi$n danh gia cac rui ro nay, kiE§m toan vien da xem
xet kiE§m soat n9i b9 cua Cong ty lien quan den vi$c I$p va trlnh bay bao cao tai chinh trung
thl,l'C va hop ly nham thiet ke cac thu tuc kiE§m toan phu hop v&i tlnh hlnh thl,l'C te, tuy nhien
khong nham ml,Jc dich dU'a ra y kin ve hi$u qua cua kiE§m soat n9i b9 cua Cong ty. Cong vi$c
kiE§m toan cCmg bao gm vi@c danh gia tinh thich hqp cua cac chinh sach ke toan dll'Q'C ap
dl,.lng va tinh hop ly cua cac Ll'O'C tinh ke toan cua Ban T6ng Giam doc cCmg nhll' danh gia vi$c
trlnh bay t6ng thE§ bao cao tai chinh.
Chung t6i tin tU'&ng rang cac bang chung kiE§m toan ma chung toi da thu th$p dll'Q'C la day du
va thich hop de lam CO' s& cho y kien kiem toan cua chung toi.
3
f ··;~;;··;;··;;~~-~~;·;~;~~-~~;~··································································--···················"···································· .
Liw 8, Saigon Tower, 29 Le Duan, Quan 1, TP. H6 Chi Minh, Viet Nam
EJT: +84 (28) 3823 0796, www.pwc.com/vn
Y kien cua Kiem toan vi@n
Theo y kien cua chung t6i, bao cao tai chinh da phan anh trung thl,J'C va hop ly, tren cac khfa
canh trong yeu, tlnh hlnh tai chinh cua Cong ty tai ngay 31 thang 12 nam 2022, cCmg nhu ket
qua hoat dong kinh doanh va tlnh hlnh IU'u chuylm tiE§n t$ cho nam tai chinh ket thuc cung ngay
neu tren phu hqp v&i cac Chuan myc Ke toan Vi$t Nam, Che d9 Ke toan Doanh nghi$p Vi$t
Nam va cac quy dinh phap ly co lien quan den vi$c I$p va trlnh bay bao cao tai chinh.
Thay mat va dai di@n cho Cong ty TNHH PwC (Vi~t Nam)
Ph. 1 Hung Vo Ngoc Huyen

S6 Giay CN EKHN kiem toan: S6 Giay CN EKHN kiem toan:
3444-2020-006-1 2610-2023-006-1
Chfr ky OU'Q'C uy quyE§n
So hi$u bao cao kim toan: HCM12994

TP. H6 Chi Minh, ngay 10 thang 3 nam 2023
4
Mau s6 8 01 - ON
BANG CAN DOI KE TOAN

Ma Thuyet 2022 2021
s6 TAI SAN minh VND VND
(Trinh bay lai
- Thuyet minh 37)
100 TAI SAN NGAN HAN 1.637 .383.912.312 1.805. 793.618.089
110 Tin va cac khoan tong duong tien 3 520. 774.128.027 857.898. 770.269
111 Tien 66.674.128.027 49.198. 770.269
112 Cac khoan tuong duong tien 454.100.000.000 808. 700.000.000
120 Khon dau tu tai chinh ngan han 300.000.000.000 70.000.000.000

123 Dau tu nam gi den ngay dao han 4 300.000.000.000 70.000.000.000
130 cac khoan phi thu ngan han 264.981.007. 759 246.761.981.109
131 Phi thu ngan han cua khach hang 5 185.504.631.352 167.826.316.937
132 Tra truc cho ngui ban ngan han 5.281.663.285 5.804.378.787
136 Phai thu ngan han khac 6(a) 75.633.206.942 74.391.270.497
137 Dy phong phai thu ngan han kho doi (1.438.493.820) (1.259.985.112)
140 Hang ti>n kho 7 545.208.308. 775 625.165.695.569

141 Hang ton kho 547.296.478.114 625.747.090.469
149 Dy phong giam gia hang ton kho (2.088.169.339) (581.394.900)
150 Tai san ngan han khac 6.420.467. 751 5.967.171.142

151 Chi phi tra truoc ngan han 8(a) 5.482.475.342 4.860.024.447
152 Thu Gia trj Gia tang ("GTGT") dU'Q'C khau trll' 454.685.646 941.948.526
153 Thue va cac khoan phi thu Nha nuoc 12(a) 483.306.763 165.198.169
200 TAI SAN DAI HAN 444.290.538.041 482.726.665.150
210 Khoan phai thu dai han 912.675.000 1.197.675.000

216 Phai thu dai han khac 6(b) 912.675.000 1.197.675.000
220 Tai san co dinh 387.351.057 .351 421.295.571.554

221 Ti san co dinh hPu hinh 9(a) 163.536.580. 795 188.181.459.609
222 Nguyen gia 505.623.306.177 499.841.631.610
223 Gia tri khau hao luy ke (342.086. 725.382) (311.660.172.001)
227 Tai san co djnh VO hlnh 9(b) 223.814.476.556 233.114.111.945

228 Nguyen gia 300.428.991.661 300.428.991.661
229 Gia tri khau hao luy ke (76.614.515.105) (67.314.879.716)
240 Tai san do dang dai han 16.922. 752.231 16. 722.923.969
242 Chi phi xay dgng co ban do dang 10 16.922. 752.231 16.722.923.969
260 Tai san dai han khac 39.104.053.459 43.510.494.627

261 Chi phi tr truoc dai han 8(b) 7.485.321.812 12.712.655.041
262 Tai san thue thu nhap doanh nghiep
hoan lai 18 31.618.731.647 30. 797. 839. 586
270 T6NG TAI SAN 2.081.674.450.353 2.288.520.283.239
Cac thuyet minh ill' trang 9 den trang 44 la mot phan cau thanh bao cao tai chinh nay.
5
CONG TY CO PHAN VIET NAM KY NGHE SOC SAN
Miu s6 8 01 - DN
BANG CAN E>61 KE TOAN

(tiep theo)
ai ngay 31 thang 12 nam
T
Ma Thuyet 2022 2021
s6 NGU6NV6N minh VND VND
(Trinh bay lai
- Thuyet minh 37)
300 NQ' PHAI TRA 794.842.028.160 1.072.511.487.293
310 NQ' ngAn h(ln 759.329.639.647 1.025.207.353.807

311 Phi tra nguoi ban ngan han 11 341 .255.198. 792 350.599.213.224
312 Nguoi mua tra tin truoc ngan han 25.141.223.979 28.181.994.061
313 Thue va cac khoan phai nop Nha nuoc 12(b) 17.679.513. 749 18.032.714.197
314 Phai tra nQU'O'i lao dong 91.167.616.792 126.260.204.054
315 Chi phi phai tra ngan han 13 112.552.941.842 110.631.423.931
319 Phai tra ngan han khac 14 26. 754.233.271 20.360.290.413
320 Vay ngan han 15(a) 11.592.179.472 282. 714.026.351
322 Quy khen thuong, phuc Ii 16 133.186. 731.750 88.427.487.576
330 No dai han 35.512.388.513 47.304.133.486

338 Vay dai han 15(b) 10.527.319.013 22.119.498.486
342 Dg phong phai tra dai han 17 24.985.069.500 25.184.635.000
400 V6N CHU SO' HU'U 1.286.832.422.193 1.216.008. 795.946
410 Von chu so hiPu 1.286.832.422.193 1.216.008. 795.946

411 Von gop cua chu so hO,u 19,20 809.143.000.000 809.143.000.000
411a - C6 (!hieu P!115 thong c6 quytm
bieu quyet 809. 143. 000. 000 809. 143. 000. 000
415 co phieu quj 20 (22.200.000) (22.200.000)
120.065. 780.609
418 Quy dau tu phat trien 20 142.272. 768.989
421 LQ'i nhu~n sau thue ("LNST") chua
phan phoi 20 335.438.853.204 286.822.215.337
421a - LNST chll'a phan ph6i luy ke cua
cac nam truoc 197. 987. 070. 795 137.810. 788.424
421b - LNST chua phan ph6i cua nam nay 137.451. 782.409 149.011.426.913
440 TONG NGUON V6N 2.081.674.450.353 2.288.520.283.239
Huynh Thi PhU'O'ng Thao Do Thi Thu Thuy Nguyen Ngoc An

Nguoi lap Ke toan truong Tong Giam doc
Ngay 1 o thang 3 narr, 2023
Cac thuyet minh tll' trang 9 den trang 44 la mot phan cau thanh bao cao tai chinh nay.
6
Miu s6 B 02 - DN
BAO cAo KET QUA HOAT E>QNG KINH DOANH

Ma ThuyAt 2022 2021
s6 minh VND VND
(Trinh bay lai
- Thuyet minh 37)
01 Doanh thu ban hang va cung cap djch Vl.J 3.856.545.591.528 4.315.876.427.146
02 Cac khoan giam trU' doanh thu (23.044.855.444) (22. 785.182.828)
10 Doanh thu thuan ve ban hang va

cung cap djch Vl.J 24 3.833.500. 736.084 4.293.091.244.318
11 Gia vOn hang ban va djch Vl.J cung cap 25 (2.919.546.963.694) (3.296.621.828.825)
20 Loi nhuan g@p ve ban hang va

cung cap djch Vl.J 913.953. 772.390 996.469.415.493
21 Doanh thu hoc;1t d9ng tai chinh 26 35.737.050.222 28.768.681.771

22 Chi phi tai chinh 27 (21.425.021.670) (23.193.340.976)
23 - Trang <16: Chi phi lai vay 27 (6.662.582.458) (11.332.381.440)
25 Chi phf ban hang 28 (605.379.192.206) (619.471.079.092)
26 Chi phi quan ly doanh nghiep 29 (156.062.038.253) (200. 755.606.219)
30 Loi nhuan thuan t hoat dong kinh doanh 166.824.570.483 181.818.070.977
31 Thu nhap khac 6.894.267.083 5.563.643.313

32 Chi phi khac (193.589.158) (175.231.909)
40 Loi nhuan khac 30 6. 700.677.925 5.388.411.404
50 Tong li nhuan ke toan truoc thue 173.525.248.408 187.206.482.381
51 Chi phi thue thu nhap doanh nghiep

("TNDN") hi@n hanh 31 (36.894.358.060) (44.065. 793.333)
52 Thu nhap thue TNDN hoan lai 31 820.892.061 5.870. 737.865
60 Loi nhuan sau thue TNDN 137.451. 782.409 149.011.426.913
70 Lai co ban tren co phieu 1.006

71 Lai suy giam tren c6 phiAu 1.006
--
Huynh Thi PhU'O'ng Thao p6 Thi Thu Thuy Nguyen NgocAn

Cac thuyet minh tU' trang 9 den trang 44 la mot phan cu thanh bao cao tai chinh nay.
7
Miu s6 B 03 - ON
BAO cAo LU'U CHUYEN TIEN TE

(Theo phuong phap trgyc tiep)

Ma Thuyet 2022 2021
so minh VND VND
LU'U CHUYl:.N TIEN TU' HOJ;\T OQNG KINH DOANH

01 Tien thu tu ban hang, cung cap dich vu va
doanh thu khac 3. 903. 400.407. 947 4.456.829.130.002
02 Tien chi tra cho nguoi cung cap hang h6a va djch v1,1 (2.880.306.174.562) (3.188.628.514.316)
03 Tien chi tra cho ngLYai lao d¢ng (485.046.187.783) (473.409.189.281)
04 Tin lai vay da tra (6.839.252. 718) (11.487.758.022)
05 Thu~ TNDN da n¢p (39.873.695.594) (40.821.083.900)
06 Tien thu khac tr hoat dong kinh doanh 26.418.630.310 12.801.394.051
07 Tien chi khac cho hoat dong kinh doanh (369. 445.628. 321) (373.519.169.457)
20 Luu chuyen tien thuan tr hoat dong kinh doanh 148.308.099.279 381.764.809.077
LU'U CHUYl:.N TIEN TU' HOJ;\T OQNG oAu TU'

21 Tien chi de mua sam, xay dung tai san co dinh
("TSC£>") va cac tai san dai han khac (6.133. 550. 022) (26.005.155.537)
22 Tien thu tll' thanh ly, nhuong ban TSC£> (39.000.000) 1.017.748.985
23 Tien chi tien gri ngan hang (515.900.000.000) (70.000.000.000)
24 Tien thu hoi tien gri ngan hang 285.900.000.000 6.893.903.519
27 Tin thu lai tien gui 33.531.272.108 23.516.453.379
30 Luu chuyen tin thuan tr hoat dong dau tu (202.641.277.914) (64.577.049.654)
LU'U CHUYEN TIEN TU' HOJ:\T OQNG TAI CHiNH

33 Tien thu tll' vay 455. 370.157.215 1.047.757.160.042
34 Tien chi tra nQ' g6c vay (738. 084.183.567) (1.114.378.684. 710) I
36 Tien chi tra c6 tuc cho chu so hCJ'U (2.520.000) (850.000)
40 Luu chuyen thuan tu hoat dong tai chinh (282.716.546.352) (66.622.374.668)
50 Lu chuyen tien thuan trong nam (337 .049.724.987) 250.565.384.755
60 Til!n va tuong dong tin dau nam 3 857 .898.770.269 607.270.519.210

61 Anh huong ca thay doi ty gia hoi doai
quy doi ngoai te (74.917.255) 62.866.304
70 Til!n va tlJ'ang dlJ'ang til!!n cuoi nam 3 520.774.128.027 857.898.770.269
Huynh Thi PhU'O'ng Thao 80 Thi Thu Thuy Nguyen Ngoc An

Cac thuyet minh tlJ' trang 9 den trang 44 la mot phan cau thanh bao cao tai chinh nay.
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Miu s6 B 09 - ON
THUYET MINH BAO cAo TAI CHiNH

CHO NAM TAI CHiNH KET THUC NGAY 31 THANG 12 NAM 2022
1 DC DIEM HOAT DONG CUA CONG TY
Cong ty Co phan Viet Nam Ky ngh$ Sue san (tn.r&c day la Cong ty TNHH MTV Vi$t
Nam Ky ngh$ Sue san) ("Cong ty") duoc thanh lap tai nuoc CHXHCN Vi$t Nam vao
ngay 20 thang 11 nam 1970 va di vao hoat dong san xuat kinh doanh tr ngay 18 thang
5 nam 1974.
Ngay 1 thang 7 nam 2016, Cong ty duoc chuyen di thanh cng ty co phan co ten goi
la Cong ty Co phan Viet Nam Ky nghe Sue san thee Giay ch(rng nh$n dang ky doanh
nghiep Cong ty Co phan s6 0300105356, dang ky thay di lan th@ 41, ngay 4 thang 7
nam 2022, do S& Ke hoach va Dau tu Thanh ph6 Ho Ch[ Minh cap v&i von diu le ban
dau la 809.143.000.000 Dong.
Co phieu cua Cong ty dU'c;>'C chap thu$n giao djch tren thi truong Upcom vao ngay 11
thang 10 nam 2016 v&i ma giao djch la VSN thee Quyet djnh so 630/Q0-SGDHN cua
S& Giao djch Ch(rng khoan Ha N(>i.
Chu ky san xut kinh doanh thong thuong cua Cong ty la 12 thang.
Hoc;1t d(>ng chfnh cua Cong ty bao gom:
San xuat kinh doanh thjt heo, thjt trau bo, thit gia cam, hai san, thit ch bien, thit
hop, tr(rng ga, vit; .
San xut kinh doanh heo giong, bo giong, bo thit;
- Dich vu kj thut ve chan nuoi heo, bo;
San xuat, kinh doanh th(rc an gia sue;
- Kinh doanh rau cu qua, IU'O'ng thl,l'C (cac loai bot ngG c6c), IU'O'ng thgc che bin (mi
an lien);
Kinh doanh rau qua cac loai, rau qua che bien, cac loai gia vj va hang nong san,
trong trot;
- Kinh doanh trai cay;
- Ban le, ban buon ruou bia, nuoc giai khat co gas;
- Kinh doanh do u6ng, cung cap th(rc an thee hqp dong (khong kinh doanh djch vt,1
an uong tai tru s&); va , ,
- Kinh doanh cac mat hang cong ngh$ pham va tieu dung pham va tieu dung khac.
Tc;1i ngay 31 thang 12 nam 2022, Cong ty bao gm Tru s& chfnh va 9 chi nhanh hach
toan pht,1 thu(>c nhU' sau:
- Chi nhanh 1 - Trung tam kinh doanh thgc pham Vissan

- Chi nhanh 2 - Chi nhanh Vissan Blnh DU'O'ng
- Chi nhanh 3 - Chi nhanh Vissan Ha Noi
- Chi nhanh 4 - Nha may che bin thyc pham Vissan - Bac Ninh
- Chi nhanh 5 - Chi nhanh Vissan Ea Nang
Chi nhanh 6 - Xf nghi$p che bien kinh doanh thgc pham
- Chi nhanh 7 - Xf nghi$p chan nuoi Vissan Blnh DU'O'ng
- Chi nhanh 8 - Xf nghi$p chan nuoi Vissan Blnh Thu$n
- Chi nhanh 9 - Trung tam kinh doanh chuoi cra hang Vissan
Tc;1i ngay 31 thang 12 nam 2022, Cong ty c6 4.193 nhan vien (tai ngay 31 thang 12 nam
2021: 4.351 nhan vien).
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2 cAc CHINH sACH KE TOAN CHO YEU
2.1 Co so cua vi@c lap bao cao tai chinh

Bao cao tai chinh da dU'Q'C I$p thee cac Chu§n ml,l'c Ke toan Vi$t Nam, Che d9 Ke toan
Doanh nghi$p Vi$t Nam va cac quy dinh phap ly co lien quan den vic lap va trlnh bay
baa cao tai chfnh. Bao cao tai chinh dll'Q'C I$p thee nguyen tac gia gee.
Bao cao tai chinh kem theo khong nham muc dich trlnh bay tlnh hinh tai chinh, ket qua
kinh doanh va ILl'U chuyen tien te thee cac nguyen tac va thong le ke toan thll'ang dU'Q'C
chap nhan o cac nU'O'C va cac the che khac ngoai nll'O'C Vi$t Nam. Cac nguyen tac va
th,ong le ke toan SU' dl,lng tai ngoc Viet Nam c6 tht§ khac v&i cac nguyen tac va thong 1$
ke toan tc;1i cac nU'O'C va cac the che khac.
2.2 Nam tai chinh
Nam tai chinh cua Cong ty bat dau tr ngay 1 thang 1 den ngay 31 thang 12.
2.3 Eon vi tin t@ s dung trong ke toan

Cong ty sudl,lng dO'n vi tien te trong ke toan va trlnh bay tren baa cao tai chinh la 86ng
Vi$t Nam ("VND" ho~c "06ng").
2.4 Cac loai ty gia h6i doai ap dl:Jng trong ke toan

Cac nghi$p Vl,I phat sinh bang ngoc;1i t$ dll'Q'C quy d6i theo ty gia giao djch thgc te ap
dl,lng tc;1i ngay phat sinh nghi$p vL,1. Chenh I$ch ty gia phat sinh tll' cac nghi$p Vl,I nay
dll'Q'C ghi nh$n la thu nh$p ho~c chi phi trong bao cao ket qua hoat dong kinh doanh.
Tai san va no phai tr bang ti n t co goc ngoai te tai ngay cua bang can doi ke toan
Ian IU'Q't dll'Q'C quy d6i theo ty gia mua va ty gia ban ngoc;1i t$ cua ngan hang thuong mai
noi Cong ty thuong xuyen co giao dich ap dung tai ngay bang can di k toan. Cac
khoan ngoc;1i t$ gui ngan hang tc;1i ngay cua bang can doi ke toan dll'Q'C quy doi theo ty
gia mua cua chfnh ngan hang thll'O'ng mc;1i nO'i Cong ty m tai khoan ngoc;1i t$. Chenh
I$ch ty gia phat sinh tll' vi$c quy d6i nay dll'Q'C ghi nh$n la thu nh$p ho~c chi phi trong
bao cao ket qua hoat dng kinh doanh.
2.5 Tien va cac khoan tuong duong tin
Tien va cac khoan tuong duong tien bao gom tien mat tai quy, tien gri ngan hang, tien
dang chuyen, tien gri co ky han khong qua ba thang va cac khoan dau tu ngan han
khac co thoi han dao han ban dau khong qua ba thang.
2.6 Cac khoan phai thu
Cac khoan phai thu tht§ hi$n 9ia tri ghi s6 cua cac khoan phai thu khach hang g6m cac
khoan phai thu mang tinh chat thll'O'ng mc;1i phat sinh tll' giao djch ban hang h6a, cung
cap dich vu; va cac khon phai thu khac khong c6 tinh thll'O'ng mc;1i, khong lien quan
den giao djch ban hang h6a va cung cap djch Vl,J. Dl,I' phong cac khoan phai thu kho doi
dll'Q'C I$p cha tll'ng khoan phai thu can CU' vao thoi gian qua hc;1n tra nq gee thee cam
kffet nQ', ban dau (khong tinh den vi$c gia hc;1n nq gill'a cac ben), hoac can CU' yao mll',c
ton that dg kien co the xay ra. Cac khoan phi thu dll'Q'C xac djnh la khong the thu h6i
se dU'Q'C x6a s6.
Cac khoan phai thu dU'Q'C phan loai ngan han va dai han tren bang can di ke toan can
CU' theo ky han con lc;ii cua cac khoan phai thu tc;1i ngay cua bang can doi ke toan t&i
ngay den han thu h6i.
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Miu s6 8 09 - ON
2 cAc CHiNH sAcH KE TOAN CHO YEU (tiep theo)
2. 7 Hang t6n kho
Hang t<Sn kho dU'9'C ghi nh$n thee gia goc, truong hop gia trj thuim c6 th~ thl,l'C hi$n
duoc thap hon gia goc thi phi tinh thee gia trj thuan co the thyc hi$n dU'9'C. Gia goc
hang t<Sn kho bao g<Sm chi phi mua va cac chi phi khac c6 lien quan trl,l'c tiep den vi$c
mua hang t<Sn kho. Trong trU'ong hqp cac san pham dU'9'C san xuat, gia goc bao g<Sm
chi phi nguyen v$t li$u trgc tiep, chi phi lao dong trgc tiep va chi phi san xuat chung,
neu co, d co duoc hang tn kho dia dim va trang thai hien tai. Gia gc cua hang
t<Sn kho dU'9'C xac djnh thee phuong phap binh quan gia quyen. Gia trj thuan co the
thl,l'C hi$n dU'9'C dU'9'C xac djnh la gia ban U'O'C tinh tru cac chi phi U'O'C tinh de hon
thanh san pham va chi phi U'O'C tinh can thiet cho vi$c tieu th1,1 san pham.
Cong ty ap d1,1ng phuong phap ke khai thuong xuyen d hach toan va thee d6i hang
t<Sn kho.
D1,1' phong hang t<Sn kho dU'9'C trich 1$p thee quy dinh ke toan hi$n hanh. Theo d6, Cong
ty duoc phep trich lap hang ton kho loi thoi, hong, Kem pham chat va trong truong hop
gia gee cua hang t<Sn kho cao hon gia tri thuan co the thgc hi$n dU'9'C tc;1i ngay 1$p bang
can doi ke toan.
2.8 Dau tu nam giw den ngay dao han
Cac khoan dau tU' nam gill' den ngay dao han la cac khoan du tu ma Cong ty c6 y djnh
va co kha nang gill' den ngay dao han.
Cac khoan dau tu nam giu den ngay dao han bao gom cac khoan tin gri ngan hang
c6 ky hc;in tren 3 thang.
2.9 Tai san c6 djnh ("TSCEl")

TSCfJ hU'U hinh va TSCfJ VO hinh
TSC8 dU'9'C phan anh thee nguyen gia trr khau hao luy ke. Nguyen gia bao g<Sm cac
chi phi lien quan tryc tiep den vi$c c6 dU'9'C TSC8 o trang thai san sang SU' d1,1ng. Cac
chi phi phat sinh sau ghi nh$n ban du chi dU'9'C ghi tang nguyen gia TSCE neu cac chi
phi nay chac chan lam tang lqi ich kinh te trong tU'O'ng lai do SU' dung tai san d6. Cac
chi phi phat sinh khong tha man dieu kien tren dU'9'C ghi nh$n la chi phi san xuat kinh
doanh trong nam.
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2.9 Tai san c6 djnh ("TSCE>") (ti~p theo)

Khliu hao
TSCE duoc khau hao theo phuong phap duong thang de giam dan nguyen gia tai san
trong suot thoi gian hfru d1,.mg Ll'O'C tfnh. Thai gian hfru d1,mg Ll'O'C tfnh cua cac loai tai
san nhll' sau:
Nha CU'a, vat kien truc 5-50 nam

May moc, thiet bi 5-30 nam
Phll'ong ti$n v$n tai 6-10 nam
Thiet bi quan ly 3-10 nam
Suc vat cho san pham 4 nam
Phan mem may tinh 3-6 nam
Quyen su dung dat bao gom quyen su dung dat co thi han va tin thue dat tra truoc
cho cac hqp dong thue dat co hi@u lyc truoc nam 2003 va dU'Q'C cap Giay ch(mg nh$n
quyen SU' dung dat, trong d6:
• Quyen SU' dung dat co thoi han duc ghi nh$n can CLI' tren Giay chU'ng nh$n quyen
SU' dung dat, duoc khau hao thee phll'O'ng phap duong thang phu hop vi Giay
chU'ng nh$n quyen SU' dung dat.
• Tien thue dat tra trU'O'C cho cac hqp dong thue dat co hi$u h,l'C trll'O'C va trong nam
2003 va dll'Q'C cap Giay chLl'ng nh$n quyen SU' d1,mg dat dll'Q'C ghi nh$n thee quy
djnh cua Thong tll' s6 45/2013/TT-BTC do 89 Tai chinh ban hanh vao ngay 25
thang 4 nam 2013; va OLl'Q'C phan b<S thee phll'O'ng phap dung thang phu hop v6'i
Giy chung nhan quyen s dung dat.
Thanh ly
Lai ho$c lo phat sinh do thanh ly, nhU'qng ban TSCD dll'Q'C xac djnh bang s6 chenh
I$ch gifra so tien thu thuan do thanh ly voi gia tr! con lai cua ti san va dU'Q'C ghi nh$n la
thu nh$p ho$c chi phi trong bao cao ket qua hoat dong kinh doanh.
Chi phi xay d1,mg ca ban d& dang
Chi phi xay dl,J'ng CO' ban dO' dang th~ hi$n gia tr! cua cac ti san trong qua trlnh xay
dl,J'ng ph1,1c vu muc dich san xuat, cho thue ho$c quan tr!, ho$c cho bat ki muc dich nao
khac, OLl'Q'C ghi nh$n theo gia goc bao gem toan b9 chi phi can thit de xay d1,mg m6'i
ho$c sU'a chfra, cai t~o, ma r9ng hay trang bi lai ky thuat cong trlnh nhll' chi phi xay
d1,mg; chi phi thiet bi; chi phi quan ly dg an; chi phi tll' van dau tu xay dl,J'ng; va chi phi
vay dU'Q'C v6n h6a d6i voi tai san du dieu ki n phu hop v6'i chinh sach ke toan cua
Cong ty. Khau hao cua nhfrng tai san nay, cung gi6ng nhll' cac loai TSCE khac, se bat
dau dU'Q'C trich khi tai san d san sang cho muc dich SU' d1,1ng.
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Miu s6 B 09 - DN
2.10 Thu tai san
Thue hoat dong la lec;1i hlnh thue TSC0 ma phan I6'n rui ro va lqi fch gan lien v6'i quyen
s6' hCru cua tai san thu(>c ve ben cho thue. Khoan thanh tean dU'6'i hlnh thuc thue hec;1t
d(>ng dU'Q'C hc;1ch toan vao bao cao ket qua hoat dong kinh deanh thee phuong phap
dung thang dga trn thoi han thu hoat dong.
2.11 Chi phi tra trlJ'O'C
Chi phi tra trU'O'C bao g6m cac chi phi tra truoc ngan han va chi phi tra truoc dai han
tren bang can doi ke toan. Cac khoan chi phi tra trU'6'c nay dU'Q'C ghi nh$n thee gia gee
va dU'Q'C phan b6 thee phuong phap dung thang dga tren thi gian hCru dl,mg U'O'C
tfnh.
2.12 NVo phai tra

Cac khean no phai tra dU'Q'C phan lec;1i dl,l'a vao tfnh chat bae g6m:
• Phi tra nguoi ban g6m cac khon phi tra mang tf nh chat thU'O'ng mai phat sinh tll'
giae djch mua hang h6a va dich vu; va
• Phai tra khac g6m cac khoan phi tra kh6ng c6 tfnh thU'O'ng mc;1i, kh6ng lien quan
den giae djch mua hang h6a va djch Vl,J.
Cac khoan n phai tra duoc phan loai ngan han va di han tren bang can doi ke toan
can cg theo ky han con lai cua cac khoan phai tra tai ngay cua bang can doi ke toan toi
ngay den hc;1n thanh toan.
2.13 Vay
Vay bae g6m cac khoan tien vay tll' cac ngan hang.
Chi phi di vay dU'Q'C ghi nh$n trong bao cao ket qua hoat dong kinh deanh khi phat sinh.
Cac khoan vay dugc phan loai ngan han va di han trn bang can doi ke toan can c&
theo ky han con lai cua cac khoan vay tai ngay cua bang can di ke toan toi ngay den
hc;1n thanh toan.
2.14 Chi phi phai tra
Chi phi phai tra bao g6m cac khoan phai tra cho hang h6a, djch vu da nhan dU'Q'C tll'
nguoi ban trong ky bao cao nhung thgc te chua chi tra do chua co hoa don hoac chua
du h6 so, tai lieu ke toan, dU'Q'C ghi nh$n vao chi phi san xuat kinh doanh cua ky bao
cae.
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2.15 Cac khoan dlf phong
Cac khoan dl,I' phong dU'Q'C ghi nh$n khi Cong ty c6 nghia Vl,J nq hi@n tai, phap ly hoac
lien d6'i, phat sinhtu cac Sl,I' kien da xay ra; vi$c thanh toan nghia Vl,J nq c6 the se dan
den 51,1' giam sut ve nhung lqi [ch kinh te va gia trj cua nghia Vl,J nq d6 dU'Q'C U'O'C tfnh
m(>t each dang tin c$y. D1,1' phong khong dU'Q'C ghi nh$n cho cac khoan lo ho~t d(>ng
trong tU'ong lai.
Dy, phong dU'Q'C tf!1h tren co SO' cac khoa,n chi phi dl,I' tinh phai thanh toan nghia Vl,J nq.
Neu anh hU'O'ng ve gia tri thai ~ian c:;ua tien la trong yeu thl dl,I' phong dU'Q'C tfnh tren co
so gia tri hien tai voi ty le chiet khau truoc thue va phan anh nhung danh gia tr@n thi
truong hien tai ve gia tri thoi gian cua tien va rui ro Cl,J the cua khoan nq d6. Gia trj tang
len do anh hU'6'ng cua yeu t6 thai gian dU'Q'C ghi nh$n la chi phi tai chinh. Chenh 1$ch
giCra khoan, dl,I' ph?ng 1$p 6' cuoi ky ke toan nay va khoan dl,I' phong da 1$p ch,U'a SU'
d1,Jng 6' cuoi ky ke toan trU'O'C dU'Q'C ghi nh$n tang hoac giam chi phi san xuat kinh
doanh trong nam.
2.16 Dy phong try cap thi vi@c
Theo Lu$t Lao d(>ng Vi$t Nam, ngU'ai lao d(>ng cua Cong ty da lam vi$c thU'ang xuyen
du 12 thang tr& len dU'Q'C hU'6'ng khoan trq ~p thoi vi$c. Thai gian lam vi$c de tfnh trq
cap thoi vic la tong thoi gian ngU'O'i lao d(>ng da lam vi$c thgc te cho Cong ty tru di thoi
gian nguoi lao dong d tham gia bao hiem that nghi$p theo quy djnh cua phap lu$t va
thi gian lam vi$c da dU'Q'C Cong ty chi tra trq ~p thoi vi$c.
Trq cap thoi viec cua ngU'O'i lao d(>ng dU'Q'C tr[ch trU'O'C cuoi moi ky bao cao theo ty le
bang m(>t nU'a muc IU'ong binh quan thang cho moi nam lam vi$c. Muc IU'ong blnh
quan thang de tinh try cap thoi vi@c dga tren mgc luong binh quan cua sau thang gan
nhat tinh den truc ngay lap bang can doi ke toan nay.
Khoan trf ch trU'O'C nay dU'Q'C SU' d1,Jng de tra mot ln khi ngU'O'i lao dong chm drt hp
d6ng lao d(>ng theo quy djnh hi$n hanh.
2.17 v6n chu s6' h[J'u
V6n gop chu so hCru dU'Q'C ghi nh$n theo s6 thyc te gop cua cac c6 dong va duc phan
anh theo m$nh gia cua c6 phieu.
C6 phif:u quy
C6 phieu quy ~ua trU'O'C ngay hi$u 11,l'C cua Lu$t Chung khoan (ngay 1 thang 1 nam
2021) la co phieu do Cong ty phat hanh va dU'Q'C mua lai boi chfnh Cong ty, nhU'ng
chU'a bi huy b6 va se duoc tai phat hanh tro lai trong khoang thei gian theo quy djnh
cua phap luat ve chgng khoan.
Co phieu quj mua sau ngay 1 thang 1 nam 2021 se dugc hay bo va dieu chinh giam
von ch so hCru.
LNST chU'a phan phi phan anh ket qua kinh doanh sau thue TNDN cua Cong ty tai
thoi diem bao cao.
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2.18 Phan chia lc;>'i nhu~n
C6 tll'C cua Cong ty dU'Q'C ghi nh$n la mt khoan phai tra trong bao cao tai chinh cua ky
ke toan ma c6 tll'C dU'Q'C thong qua ti;li 0i;ti h9i dong C6 dong.
LNST TNDN c6 the dU'Q'C chia cho cac c6 dong sau khi dU'Q'C 0i;ti h9i dong C6 dong phe
duy$t va sau khi da trich 1$p cac quy theo dieu le cua Cong ty va cac quy djnh cua phap
lu$t Vi$t Nam.
Cong ty trich 1$p cac quy sau:
(a) Quy dau tu phat trien
Quy dau tu phat trien duc trich 1$p tu

LNST TNDN cua Cong ty va dU'Q'C cac c6 dong
phe duyet tai Dai hi dong Co dong. Quy nay duoc dung de thyc hi@n cac dy an dau tu
phat trien va bo sung von dieu le cho Cong ty, do H9i dong Quan trj cua Cong ty quyet
djnh.
{b) Quy khen thong, phuc loi
Quy khen thung, phuc loi dU'Q'C trich 1$p tu

LNST cua Cong ty va dU'Q'C cac c6 dong
phe duyet ti;li 0i;ti h9i dong c6 dong. Quy nay dU'Q'C trinh bay la m9t khoan phai tra tren
bang can doi ke toan va dugc s? dung de chi tra tien thuong va phuc loi cho nhan vien
cua Cong ty theo chinh sach khen thU'&ng va phuc lyi cua Cong ty va thU'&ng cho H9i ~
dong Quan tr!, Ban Eieu hanh va Ban Kiem soat theo mU'c d9 hoan thanh cong vi$c cua i·
tung thanh vien H9i dong Quan tr!, Ban Dieu hanh va Ban Kiem soat cua Cong ty.
2.19 Ghi nhan doanh thu
(a) Doanh thu ban hang
Doanh thu ban hang dU'Q'C ghi nh$n trong bao cao ket qua hoat dong kinh doanh khi
dong th&i th6a man tat ca nam (5) dieu kien sau:
• Cong ty da chuyen giao phan Ion rui ro va loi ich gan lien voi quyen so huu san
pham hoac hang hoa cho nguoi mua;
• Cong ty khong con nam giu quyen quan ly hang h6a nhU' ngU'O'i s& hll'U hang h6a
hoac quyen kiem soat hang ha;
• Doanh thu dU'Q'C xac djnh tU'ong d6i chac chan;
• tu
Cong ty se thu dU'Q'C lqi ich kinh te giao djch ban hang; va
• Xac dinh dU'Q'C chi phi lien quan den giao djch ban hang.
Doanh thu khong dU'Q'C ghi nh$n khi co yeu to Khong chac chan mang tinh trong yeu ve
kha nang thu duoc tin ban hang hoac kha nang hang ban bi tra lai.
Doanh thu dU'Q'C ghi nhan phu hop v6'i ban chat hon hlnh thll'c va dU'Q'C phan b6 theo
nghia v1,.1 cung (mg hang h6a. TrU'&ng hqp Cong ty dung thanh phlim, hang h6a de
khuy€m mai cho khach hang kem theo diu kien mua hang cua Cong ty thl Cong ty
phan bo so tien thu dU'Q'C de tinh doanh thu cho ca hang khuyen mai va gia tri hang
khuyen mai dU'Q'C tinh vao gia von hang ban.
15
Miu s6 8 09 - DN
2 cAc CHiNH sACH KE TOAN CHO YEU (tiep theo)
2.19 Ghi nhan doanh thu (tiep theo)
(b) Doanh thu cung cap djch Vl:J
Doanh thu cung cap djch v1,.1 dU'Q'C ghi nh$n trong bao co ket qua hoat dong kinh
doanh khi djch vu da duoc cung cap, bang each tinh mU'c d9 hoan thanh cua tung giao
djch, dl,.l'a tren CO' s& danh gia ti 1$ djch vu da cung cap so v&i t6ng kh6i IU'qng djch Vl,.I
phai cung cap. Doanh thu cung cap djch Vl,.I chi dU'Q'C ghi nh$n khi dong thi thoa man
b6n (4) dieu kien sau:
• Doanh thu dU'Q'C xac djnh tU'O'ng d6i chac chan;

• Co kha nang thu dU'Q'C lqi fch kinh te tu giao djch cung cap djch Vl,.I d6;
• Xac dinh duoc phan cong vi@c da hoan thanh tai ngay cua bang can doi ke toan; va
• Xac dinh dU'Q'C chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch
cung cap djch Vl,.I d6.
(c) Thu nhap lai
Thu nh$p lai dU'Q'C ghi nh$n khi dU'Q'C hU'&ng.
2.20 Cac khoan giam trll' doanh thu
Cac khoan giam trr doanh thu bao gom chiet khau throng mai va hang ban bi tra lc;ii.
Cac khoan giam trr doanh thu phat sinh cung nam tieu th1,.1 san pham, hang h6a djch v1,.1
dU'Q'C ghi nhan dieu chinh giam doanh thu nam phat sinh.
Cac khoan giam trr doanh thu d6i v&i san pham, hang h6a, djch v1,.1 tieu th1,.1 trong nam,
phat sinh sau ngay cua bang can doi ke toan nhung truoc thoi diem phat hanh bao cao
tai chinh dU'Q'C ghi nhn dieu chinh giam doanh th,u cua nam lap bao cao.
2.21 Gia v6n hang ban va djch Vl:J cung cap
Gia v6n hang ban va djch v1,.1 cung cap la t6ng chi phi phat sinh cua thanh pham, hang
h6a, v$t tLI' xuat ban va djch Vl,.I cung cap cho khach hang trong nam, dU'Q'C ghi nh$n
theo nguyen tac phu hqp v&i doanh thu va nguyen tac than trong.
2.22 Chi phi tai chinh
Chi phi tai chinh phan anh nhCmg khoan chi phf hoc;it d9ng tai chfnh phat sinh trong nam
chi yeu bao gom chi phi lai vay, lo ty gia hoi doai va chiet khau thanh toan.
2.23 Chi phi ban hang
Chi phf ban hang phan anh cac chi phi thgc te phat sinh trong qua trlnh ban san pham,
hang h6a va cung cap djch Vl,J.
2.24 Chi phi quan ly doanh nghiep
Chi phf quan ly doanh nghiep phan anh cac chi phf thyc te phat sinh trong qua trlnh
quan ly chung cua Cong ty.
16
Miu s6 B 09- ON
2.25 Thue TNDN hien hanh va thue TNDN hoan lai
Thu_e TNDN bao gm toan bo so thue TNDN tinh tren thu nhap chiu thue TNDN. Chi phf
thue TNDN bao gem chi phi thue TNDN hi$n hanh va chi phi thue TNDN hoan lai.
Thue TNDN hi$n hanh la s6 thue TNDN phai nop ho$c thu hoi duoc tinh tren thu nh$J)
chiu thue va thue suat thue TNDN cua nam hien hanh. Thue TNDN hi n hanh va thue
TNDN hoan li?i dU'Q'C ghi nh$n la thu nh$p hay chi phi khi xac djnh 19'.i nhu$n ho$c lo
cua nam phat sinh, ngoai try truong hop thue TNDN phat sinh tll' m(>t giao djch ho$c
Sl,I' ki$n dU'Q'C ghi nh$n tryc tiep vao von chu so hll'U trong cung nam hay m(>t nam
khac.
Thue TNDN hoan lai duc tinh day du, SU' d1,mg phU'ong thuc c6ng n9', tinh tren cac
khoan chenh l@ch tam thi giua gia tri ghi so cua cac khoan muc tai san va no phi tra
tren bao cao tai chinh va CO' s& tinh thue thu nh$p cua cac khoan muc nay. Thue thu
nh$p hoan l~i kh6ng dU'Q'C ghi nh$n khi no thue TNDN hoan lai phi tra phat sinh tU' ghi
nh$n ban dau cua mot ti san hay no phi tra cua m(>t giao djch ma, giao dich nay
khong phai la giao djch sap nh$p doanh nghi$P,, kh6ng c6 anh hU'&ng den IQ'i nhu$n ke
toan ho$c lqi nhu$n tinh thue TNDN tai thoi diem phat sinh giao djch. Thue thu nh$p
hoan lai dugc tinh theo thue suat dl,I' tinh dU'Q'C ap d1,1ng trong nien d9 ma ti san dU'Q'C
thu hoi hoac khoan no phai tra dU'Q'C thanh toan dl,l'a tren thue suat da ban hanh hoac
xem nhLI' c6 hi$u 11,l'C ti?i ngay cua bang can d6i ke toan.
Tai san thue TNDN hoan lai dugc ghi nh$n khi co kha nang se c6 19'[ nhu$n tfnh thue
TNDN trong tU'ong lai de su
d1,1ng nhll'ng chenh 1$ch ti?m thoi dU'Q'C khau trU'.
2.26 Cac ben lien quan
Cac doanh nghi@p, cac ca nhan, tryc tiep hay gian tiep qua mot hoac nhieu trung gian,
c6 quyen kiem soat Cong ty ho$c chju Sl,I' kiem soat cua Cong ty, ho$c cung chung Sl,I'
kiilm soat v&i Cong ty, bao gm cacong ty m~,, c6ng ty con v,a co_ng ty tr_ong ~ung t$p
doan la cac ben lien quan. Cac ca nhan trgc tiep hoac gian tiep nam quyen bieu quyet
cua Cong ty ma c6 anh hU'&ng dang ke d6i v&i Cong ty, nhU'ng nhan Sl,I' quan ly chu
chot bao gom Hoi dong Quan tri, Ban Tong Giam doc cua Cong ty va nhung thanh vi@n
m$t thiet trong gia dlnh cua cac ca nhan nay ho$c cac ben lien ket nay ho$c nhll'ng
cong ty lien ket voi cac ca nhan nay cung dU'Q'C coi la ben lien quan.
Tr~ng vi$c ?<em xet tll'ng m6i quan h$ cua cac ben lien quan, Cong ty can cu vao ban
chat cua m6i quan h$ chll' kh6ng chi hinh thrc phap ly cua cac quan h$ d6.
2.27 Bao cao be phan

M(>t b9 ph$n la m(>t hQ'p phan c6 thil xac d!nh rieng bi$t cua Cong ty tham gia vao vi$c
ban hang ho$c cung cap dich vu lien quan (b(> ph$n chia theo hoi?t 99ng kir,h doanh),
ho$c ban hang ho$c cung cap dich vu trong mot mi truing kinh te cu the (b(> ph$n
chia theo khu Vl,l'C dja ly). Mei b9 ph$n nay chju rui ro va thu dU'Q'C IQ'i ich khac bi$t v&i
cac b9 ph$n khac. Bao cao b9 ph$n co ban cua Cong ty la dl,l'a theo b9 ph$n chia theo
hoat dong kinh doanh ho$c theo khu Vl,l'C dja ly.
Thong tin bo phan dugc lap va trinh bay phu hop voi chinh sach ke
toan ap dung cho
vi@c lap va trinh bay bao cao tai chinh cua Cong ty nham muc dich de giup nguoi su
dung bao cao tai chinh hieu r6 va danh gia dugc tlnh hinh hoat dong cua Cong ty m(>t
each toan di$n.
17
Mau s6 B 09 - DN
2 cAc CHiNH SACH KE TOAN CHU YEU (tiep theo)
2.28 Uc tinh ke toan trong yeu
Vi$c lap bao cao tai chinh tuan thu theo cac Chuan ml,l'c Ke toan Vi$t Nam, Che d(> Ke
toan Doanh nghi$p Vi$t Nam va cac quy djnh hi$n hanh khac c6 lien quan den I$p va
trlnh bay bao cao tai chinh yeu cau Ban Tong Giam doc phi co nhfrng Ll'O'C tinh va gi
djnh anh hU'&ng den so lieu ve cong ny, tai san va vi$c trlnh bay cac khoan c6ng nq va
tai sn tiem tang tai ngay ket thuc ky ke toan cung nhu cac so lieu v doanh thu va chi
phi trong suet nam ti chinh.
Cac Ll'O'C tinh va gia dinh thung xuyen duoc danh gia dga tren kinh nghi$m trong qua
khll' va cac yeu to khac, bao gm cac gia dinh trong tuong lai c6 anh huong trong yeu
toi bao cao tai chinh cua Cong ty va dll'Q'C Ban Tong Giam doc danh gia la hop ly.
3 TIEN VA cAc KH0AN TU'ONG E>U'ONG TIEN

2022 2021
VND VND
Tien mat 6.460.363.000 4.804.486.600

Tin gui ngan hang 60.051.634.051 44.349.631.895
Tien dang chuylm 162.130.976 44.651.774
Cac khoan tuong duong tin () 454.100.000.000 808.700.000.000
520.774.128.027 857.898.770.269
() Cac khoan tuong duong tien bao gom cac khoan tien gri ngan hang co ky han ban
dau tr 1 thang den 3 thang voi lai suat duc huong la 6%/nam (tai ngay 31 thang
12 nam 2021: tll' 3,7%/nam den 4,0%/nam).
4 E>AU TU' NAM GIU' E>EN NGAY E>AO H~N
2022 2021
Gia trj Gia trj
Gia g6c ghi s6 Gia g6c ghis6
VND VND VND VND
Tien g(J'i co ky han 300.000.000.000 300.000.000.000 70.000.000.000 70.000.000.000
() So du nay bao gom cac khoan tien gi ngan hang co k han 6 thang voi lai suat
dll'Q'C hU'&ng tl/' 6,5%/nam den 8,2%/nam (ngay 31 thang 12 nam 2021: tll'
5,4%/nam den 5,5%/nam).
18
Miu s6 B 09 - DN
5 PHAI THU NGAN HAN CUA KHACH HANG
2022 2021
VND VND
(Tr1nh
, bay . -
lai
Thuyet minh 37)
Ben th(r ba
Lien Hi@p Hop tac xa Thuong mai
Thanh pho Ho Ch[ Minh 54.771.578.078 58.635.421.000
Cong ty Co phan Dich vu Throng mai
Tong hqp Wincommerce 23.080.581.563 17.255.488.684
Khac 87.342.299.808 77.650.087.777
Ben lien quan (Thuyt§t minh 34(b)) 20.310.171.903 14.285.319.476
185.504.631.352 167.826.316.937
Tai ngay 31 thang 12 nam 2022 va ngay 31 thang 12 nam 2021, Cong ty kh6ng c6
khoan phai thu ngan han cla khach hang nao trong yeu da qua han hoac chua qua han
nhung kho co kha nang thu hoi.
6 PHAI THU KHAC
(a) Ngan han

2022 2021
VND VND
1
Phai thu ben lien quan (Thuyt§t minh 34(b)) 62.165.369.120 63.183.645. 983
Lai dy thu tien gri ngan hang 7.048.848.894 5.174.859.175
Phai thu nhan vien 3.012.132.512 3.044.850.085
Tien CQC thl,J'C hi$n hqp d6ng 833.600.000 493.500.000
Khac 2.573.256.416 2.494.415.254
75.633.206. 942 74.391.270.497
(b) Dai han

2022 2021
VND VND
Tien coc thgc hien hop dong 912.675.000 1.197.675.000
Tai ngay 31 thang 12 nam 2022 va ngay 31 thang 12 nam 2021, Cong ty kh6ng c6
khoan phai thu khac nao trong yeu da qua han hoac chua qua han nhung kho co kha
nang thu hi.
19
CONG TY co PHAN VIET NAM KY NGHE SOC SAN Mau s6B 09 - DN
7 HANG TON KHO
2022 2021
Gia goc Dy phong Gia goc Dy phong
VND VND VND VND
(Trinh bay lai -
Thuyet minh 37)
Thanh pham 302.941.271.885 (2.088.169.339) 360.522.802.199 (581.394.900)

Nguyen vat lieu 150.750.586.516 151.496.144.413
Cong cu, dung cu 66. 723.926.617 86.853.689.806
Hang h6a 11.925.313.988 12.641.624.814
Hang dang di tren duong 9.606.218.864 8.725.447.374
Chi phi SXKD do dang 4.746.330.730 4.819.203.050
Hang gui ban 602.829.514 688.178.813
547.296.478.114 (2.088.169.339) 625.747.090.469 (581.394.900)
20
Mau s6B 09 - DN
7 HANG TON KHO (tiep theo)
Bien dong v dy phong giam gia hang ton kho trong nam nhu sau:
2022 2021
VND VND
(Trinh
, bay lai
. -
Thuyet minh 37)
So du dau nam 581.394.900 3.177.306.549

Tang dg phong/(hoan nhap dg phong) 1.802.388.136 (2.560.080.946)
Xu ly huy bo
hang ton Kho da trich lap (295.613.697) (35.830. 703)
So du cuoi nam 2.088.169.339 581.394.900
8 CHI PHI TRA TRU'O'C
(a) Ngan han

2022 2021
VND VND
Cong cu, dung cu xuat dung 1.991.558.073 1.494.105.575

Chi phf thue hoc;1t d9ng 245.966.998 392.511.001
Khac 3.244.950.271 2.973.407.871
5.482.475.342 4.860.024.447
(b) Dai han

2022 2021
VND VND
Cong cu, dung cu xuat dung 1.342.349.751 2.803.661.319

Chi phf thue hoc;1t d9ng 1.408.072.479 1.420.941.033
Khac 4. 734.899.582 8.488.052.689
7.485.321.812 12.712.655.041
21
CONG TY c6 PHAN Vlf;T NAM KY NGHE; sue SAN
Miu s6 B 09 - DN
9 TSCE>
(a) TSCD huu hinh
Nh,a Cll'a, May ryi6c Phll'<>'ng tiE)n Thiet bi

vat kien truc thiet bj van tai quan ly Tong cong
VND VND VND VND VND
Nguyen gia
Mua trong nam 2.115.237.000 2.131.265.657 1.311.741.910 5.558.244.567
Chuyen tr chi phi xay dgng CO' ban
d& dang 187.350.000 187.350.000
Tang khac 36.080.000 36.080.000
Khau hao luy ke

Khau hao trong nam 5.132.916.938 17.701.958.244 3.281.011.491 4.310.666.708 30.426.553.381
Tai ngay 31 thang 12 nam 2022 52.840.985.789 207.259.138.889 55.341.437.398 26.645.163.306 342.086. 725.382
Gia trj con lai

Tai ngay 1 thang 1 nam 2022 73.340.285.070 89. 708.575. 738 14.896.901.463 10.235.697 .338 188.181.459.609
Tai ngay 31 thang 12 nam 2022, TSCE cua Cong ty voi tong gia tri con lai la 41.815 trieu bong (tai ngay 31 thang 12 nam 2021: 56.713
tri$u 86ng) da dU'9'C dung de lam tai san the chap cho cac khoan vay tu
ngan hang (Thuyet minh 15).
Nguyen gia cua TSCE hfru hinh da khau hao ht nhung van con SU' dung tai ngay 31 thang 12 nam 2022 co gia tri la 199.545 tri$u Obng
(tai ngay 31 thang 12 nam 2021: 163.646 tri$u 86ng).
22
Miu s6 B 09 - DN
9 TSCD (tiep theo)
(b) TSCE) vo hinh
Quyen su Phan mem

dung dat may tinh T6ng c(:mg
VND VND VND
Nguyen gia
Tai ngay 1 thang 1 nam 2022 va
ngay 31 thang 12 nam 2022 286.990.468.923 13.438.522. 738 300.428.991.661
Khau hao luy ke

Tai ngay 1 thang 1 nam 2022 57.131.582.041 10.183.297.675 67.314.879.716
Khau hao trong nam 7.531.694.004 1.767.941.385 9.299.635.389
Gia tri con lai

Nguyen gi TSCE v6 hlnh cua Cong ty da khu hao het nhung con SU' dung tai ngay 31
thang 12 nam 2022 la 8.204 tri$u £)(mg (ngay 31 thang 12 nam 2021 la 4.231 tri$u
06ng).
10 CHI PHi xA Y Dl)'NG ca BAN DO DANG
2022 2021
VND VND
Dt,r an di doi va doi moi c6ng ngh$ nha may

giet mo gia suc va che bin thgc pham Vissan 14.480.576.600 14.518.276.600
Khac 2.442.175.631 2.204.647.369
16.922.752.231 16.722.923.969
23
Mau s6 B 09 - DN
11 PHAI TR NGU'I BAN NGAN HAN
2022 2021
So co kha nang So co kha nang
Gia trj tra no Gia trj tra no
VND VND VND VND
Ben th+r ba
Cong ty TNHH MTV Xuat nhap khau Thyc pham Ha Long 55.870.664.880 55.870.664.880 24.983.664.770 24.983.664.770
Khac 272.509. 714.844 272.509.714.844 314.294.573.712 314.294.573.712
Ben lien quan
(ThuyE§t minh 34(b)) 12.874.819.068 12.874.819.068 11.320.974. 742 11.320.974.742
341.255.198.792 341.255.198.792 350.599.213.224 350.599.213.224
24
CONG TY CO PHAN Vll;T NAM KY NGHI; SOC SAN
Mau s6BO9-DN
12 THUE vA cAc KHOAN KHAC PHAI THU/PHAI NQP NHA NU'O'C
Bien dong ve thue va cac khoan phai thu/phi np Nha nuoc nhU' sau:
Tai ngay s6 phai thu/ SO dU'Q'C hoan/ Tai ngay

1.1.2022 phai n@p trong nam thgc nop trong nam 31.12.2022
VND VND VND VND
(Trinh bay lai -
Thuyet minh 37)
(a) Phai thu

Thue thu nh$p ca nhan 71.976.079 131.830.140 (114.240.986) 89.565.233
Thue nhap khau 93.222.090 36.836.410 130.058.500
Thue khac 263.683.030 263.683.030
165.198.169 432.349.580 (114.240.986) 483.306.763
(b) Phai np
Thue GTGT hang ban n(>i dja 10.772.999.418 124.539.812.659 (121.925.205.819) 13.387.606.258
Thue GTGT hang nhap khau 11.285.044.847 (11.285.044.847)
Thue nhap khau 732.030.265 (732.030.265)
Thue TNDN 5.914.530.915 36.894.358.060 (39.873.695.594) 2.935.193.381
Thue thu nhap ca nhan 411.482.181 4.212.410.341 (4.130.556.895) 493.335.627
Thue nha dat va tien thue dat 933.701.683 5.667.066.838 (5.737.390.038) 863.378.483
Thue dat phi n6ng nghi$p 207.603.998 (207.603.998)
Thue nha thau 125.735.675 (125.735.675)
Lephi mon bai 95.000.000 (95.000.000)
Khac 102.296.853 (102.296.853)
18.032.714.197 183.861.359.536 (184.214.559.984) 17.679.513.749
25
Miu s6 8 09 - DN
13 CHI PHI PHAI TRA NGAN HAN
2022 2021
VND VND
Thu mat bang 96.861.804.017 95.943.728.741

Trung tam phat trien quy dat () 96.336.872. 753 95.589.128. 741
Khac 524.931.264 354.600.000
Ho trban hang 13.788.503.982 11.743.252.004
Khac 1.902.633.843 2.944.443.186
112.552.941.842 110.631.423.931
(*) Theo Quyet dinh s6 3976/QB-UBND ngay 19 thang 9 nam 2019 ("Quyet djnh"), Uy
ban Nhan dan Thanh ph6 H6 Chf Minh ("UBND TP.HCM") da thu hi co so nha,
dat tai dia chi 420 Na Trang Long, PhU'O'ng 13, Qu$n Binh Thanh, Thanh ph6 H6
Chi Minh do TOng Cong ty Thuong mai Sai Gon TNHH MTV Quan ly va giao cho
Trung tam phat trien quy dat (thuoc S6' Tai nguyen va Moi trU'O'ng) tiep nh$n, quan
ly ketu ngay cua Quyet dinh nay. 86ng thO'i, UBND TP.HCM giao cho Trung tam
phat trien quy dat tiep tuc ky ket hop dong thu voi Cong ty tai vi tri neu tren. Cac
ben dang trong qua trlnh thvc hi$n ki ket hop d6ng. Cong ty U'O'C tf nh don gia thue
dat phai tra theo Thong bao so 14602/TB-CTTPHCM ngay 23 thang 9 nam 2022
cua Cuc thue Thanh ph6 H6 Chf Minh.
14 PHAI TRA NGAN HAN KHAC

2022 2021
VND VND ·1
(Trinh
, bay lai
.
- Thuyet minh 37)
Ben thll' ba
Chiet khau thuong mai 10.864.520.596 9.706.972.840
Bao hiem xa hoi, bao hiem y te, bao hiem
that nghiep, kinh phf cong doan 2.096.933.606 2.576.937.720
Chi phf van chuyen 1.390.726.518 1.470.230.415
CO tU'c phai tra (Thuyet minh 21) 29.900.000 32.420.000
Khac 12.273.137.857 6. 065.887 .937
Ben lien quan (Thuyet minh 34(b)) 99.014.694 507.841.501
26.754.233.271 20.360.290.413
26
Miu s6 B 09 - ON
15 VAY
(a) Ngan han
Tai ngay Vay dai han Tai ngay

1.1.2022 Tang Giam den han tra 31.12.2022
VND VND VND VND VND
Ngan hang TMCP Cong thU'ong Vi$t Nam 200.079.236.694 119.253.210.636 (319.332.447.330)
Ngan hang TNHH MTV Shinhan Vi$t Nam 69.943.575.402 139.456.515.953 (209.400.091.355)
Ngan hang TMCP Ngoai thuong Vi$t Nam - 196.660.430.626 (196.660.430.626)
Vay dai han den han tra (Thuyet minh 15(b)) 12.691.214.255 - (12.691.214.256) 11.592.179.473 11.592.179.472
282.714.026.351 455.370.157.215 (738.084.183.567) 11.592.179.473 11.592.179.472
(b) Dai han
Ngan hang TMCP Ngoai thuong Vi$t Nam (i) 15.529.943.486 (8.297.401.973) 7.232.541.513
Ngan hang NOng nghiep va Phat trien
Nong thon Viet Nam (ii) 6.589.555.000 (3.294.777.500) 3.294.777.500
22.119.498.486 - (11.592.179.473) 10.527.319.013
(i) Ngan hang TMCP Ngoai thuong Vi$t Nam - Chi nhanh TP. HCM
0ay la khoan vay dai han theo Hqp dong tin d1,mg so 0035/1828/C-TL ngay 28 thang 3 nam 2018, so 0015/2028/T-TU01 ngay 2
thang 3 nam 2020 va so 0088/2028/T-TU01 ngay 17 thang 12 nam 2020 vi lai suat theo quy djnh tren hap dong. Tai san the chap
cho khoan vay la m(>t so may moc thiet bi cua Cong ty (Thuyet minh 9(a)). .
(ii) Ngan hang NOng nghiep va Phat trien Nong thon Viet Nam - Chi nhanh 4
0ay la khoan vay dai han theo Hqp dong tin d1,mg so 1902-LAV-201900274 ngay 28 thang 6 nam 2019 voi lai suat theo quy dinh
tren hqp dong. Tai san th chap cho khoan vay la m(>t so may moc thiet bi cua Cong ty (Thuyet minh 9(a)). .
27
CONG TY C6 PHAN VIET NAM KY NGHE SOC SAN
Miu s6 B 09 - DN
16 QUY KHEN THU'O'NG, PHUC LOI
Bien dong v quy khen thuong, phuc Ii trong nam nhu sau:
2022 2021
VND VND
So du dau nam 88 .427.487. 576 55.912.763.830

Trfch quy khen thung, phuc loi
(Thuyet minh 20) 66.664.118.762 58.678.679.563
SU' dl,mg quy (21.904.874.588) (26.163.955.817)
So du cuoi nam 133.186.731.750 88.427.487. 576
17 Dl)' PHONG PHAI TRA DAI H}?tN
So du dy phong phi tra di han the hin khoan dy phong try cap thoi vi@c.
Bien dong ve dy phong phi tra di han trong nam nhu sau:
2022 2021
VND VND
25.184.635.000 27.406.972.375 -I
So du dau nam
Tang 1.404.356.544 315.413.162
)
SU' dl,mg trong nam (1.603.922.044) (2.537.750.537)
r
So du cuoi nam 24.985.069.500 25.184.635.000 (1
28
CONG TY CO PHAN VIET NAM KY NGHE SUC S N
M&u s6 8 09 - DN
18 TI S N THUE TNDN HON LAI

Chi tit tai san thue TNDN hoan lc;1i nhU' sau:
2022 2021
VND VND
Cac khoan ch@nh l@ch tam thoi chua duoc

khflu tn) cua cac khoan dl,I' ph6ng 24.985.069.500 25.184.635.000
Cac khoan chenh l@ch tam thi chua dugc
khflu trll' cua cac khoan chi phi phai tra 127.607.814.495 . 120.823.286.540
Lai chU'a thl,J'C hi$n phat sinh tll' cac
giao djch n9i b9 5.500.774.231 7.981.276.392
158.093.658.226 153.989.197.932
Thue suflt thue TNDN SU' dung de xac djnh

gia tri tai san thue TNDN hoan lai 20% 20%
Tai san thue TNDN hoan lc;1i 31.618.731.647 30.797.839.586
Thue sut thue TNDN SU' dung de xac dinh gia tri tai san thue TNDN hoan lc;1i cho nam
tai chinh ket thuc ngay 31 thang 12 nam 2022 la 20% (nam tai chinh ket thuc ngay 31
thang 12 nam 2021: 20%).
Tai sn thue TNDN hoan lai dugc ghi nhan dya tren kha nang thu dU'Q'C thu nh$p chju
thue trong tU'O'ng lai de can trll' cac khoan chenh l@ch tam thoi da phat sinh nay.
29
Miu s6 B 09 - DN
19 V0NG6PC0ACH0S0H0U
(a) S luong co phieu
2022 2021
Co phieu Co phieu
pho thong VND pho thong VND
s6 ILPQ'ng c phieu dang ky 80.914.300 809.143.000.000 80.914.300 809.143.000.000
So lung co phieu da phat hanh 80.914.300 809.143.000.000 80.914.300 809.143.000.000

s6 ILPQ'ng co phieu da mua lc;1i (600) (22.200.000) (600) (22.200.000)
s6 ILPQ'ng co phieu dang

luu hanh 80.913. 700 809.120.800.000 80.913.700 809.120.800.000
(b) Chi tiet von g6p cua chu s hQiu

2022 2021
co phieu Co phieu
ph6thong % ph6thong %
Tong Cong ty Thuong mai Sai Gon

-TNHH MTV 54.829.878 67,76 54.829.878 67,76
Cong ty Co phan Masan Meatlife 20.180.026 24,94 20.180.026 24,94
Cac co dong khac 5.904.396 7,30 5.904.396 7,30
Co phieu qu (600) (600)
So luong co phieu dang luu hnh 80.913.700 100 80.913.700 100
(c) Tinh hinh bien dong cua von co phan
Co phieu
So co phieu pho thong
VND
Tai ngay 1 thang 1 nam 2022 va

ngay 31 thang 12 nam 2022 80.913.700 809.120.800.000
M@nh gia co phieu la 10.000 Dong tr@n mot co phiE§u.
30
Mau s6 B 09 - DN
20 TiNH HINH TANG GIAM NGUON VON CHU SO' HU'U
v6n g6p cua Quy dau tu va LNST

chu s6' huiu phat trien Co phieu quj cha phan phoi T6ng c9ng
VND VND VND VND VND
(Trinh bay lai -
Thuyet minh 37)
Loi nhuan thuan trong nam 149.011.426.913 149.011.426.913
Trfch quy khen thU'6'ng, phuc lgi (Thuyet minh 16) (58.678.679.563) (58.678.679.563)
Tang khac 29.862.900 29.862.900
Tai ngay 31 thang 12 nam 2021 809.143.000.000 120.065. 780.609 (22.200.000) 286.822.215.337 1.216.008. 795.946
Loi nhuan thuan trong nam 137.451.782.409 137.451. 782.409
Trfch quy khen thU'6'ng, phuc loi (Thuyet minh 16) (66.664.118. 762) (66.664.118. 762)
Tang khac 35.962.600 35.962.600
Theo Nghj quyet Oc;1i h(>i dong C6 dong thuong nien so 02/NQOHOCO-VISSAN ngay 21 thang 4 nam 2022, Oc;1i h(>i dong C6 dong da
thong qua phU'ang an phan phoi LNST cua nam 2021 nhU' sau: . ·
- Trich quy dau tu phat trien: 22.206.988.380 Eng;

- Trich quy khen throng, phuc loi: 65.944.630.062 Eng; va
- Trich quy thU'&ng NgU'ai quan ly cua Cong ty: 719.488.700 Eng.
31
Miu s6 8 09 - DN
21 CO TU'C
Bien dong ve co t(l'c trang nam nhU' sau:
2022 2021
VND VND
So du dau nam 32.420.000 33.270.000

Co t@c da chi tra bang tien (2.520.000) (850.000)
S du cuoi nam 29.900.000 32.420.000
22 LAI TREN CO PHIEU
(a) Lai co ban tr@en co phieu

Lai co ban tren c6 phieu dU'Q'C tinh bang hi$u cua so lqi nhu$n thuan phan bo cho cac
c6 dong va so trf ch quy khen thuong, phuc loi chia cha so luong binh quan gia quyen
cua s6 co phieu pho thong dang luu hanh trong nam, khong baa g6m cac co phieu pho
thong dU'Q'C Cong ty mua lc;1i va giO, lam co phieu quy:
2022 2021
Lqi nhu$n thuan phan bo cho cac c6 dong

(VND) 137.451. 782 .409 149.011.426.913
Eiu chinh giam so trf ch quy khen thU'&ng,
phuc li (VND) (*) (60.408.857.723) (66.664.118. 762)
77 .042.924.686 82.347.308.151
Binh quan s6 co phieu pho thong dang

luru hanh (co phieu) 80.913.700 80.913.700
Lai co ban tren moi co phieu (VND) 952 1.006
(*) So trfch Quy khen thU'&ng, phuc lqi va quy thuong Nguoi quan ly Cong ty cho ky
ket thuc ngay 31 thang 12 nam 2022 dU'Q'C U'O'C tfnh v&i ty 1$ 1,5 thang luong binh
quan thl,l'C hi$n nam 2022 cua ngU'O'i laa d9ng, ngU'O'i quan ly va dU'Q'C trfch them
bang 20% phan lgi nhu$n thl,l'C hi$n vuot ke hoach. Ky 31 thang 12 nam 2021
dU'Q'C tfnh v&i ty 1$ 1,5 thang luong binh quan thl,l'c hi$n nam 2021 cua ngU'oi laa
d9ng, ngU'O'i quan ly va dU'Q'C trfch them bang 20% lqi nhu$n thl,l'C hi$n vuot ke
hoach.
(b) Lai suy giam tr@n co phieu

Cong ty khong c6 co phieu pho thong tiem tang c6 tac d9ng suy giam trong nam va den
ngay lap bao cao tai chinh nay. Do do, lai suy giam tren co phieu bang voi lai co ban
tren co phieu.
32
CONG TY C6 PHAN VIET NAM KY NGHE SOC SAN
Miu s6 B 09- DN
23 cAc KHOAN Ml)C NGOAI BANG CAN £>61 KE TOAN
(a) NQ' kho doi da xr ly
Cac khoan no kho doi da x& ly la so du cac khoan phi thu ngan han cua khach hang
trong nU'O'C, do qua han qua lau va kh6ng co kha nang thu hoi. Chi til!t nq kh6 doi da XU'
x
ly trong vong 10 nam kl§ tll' ngay ly nhu sau:
Ne;>' kho di da x ly
VND
Nam tai chinh ket thuc ngay 31 thang 12 nam 2020 574.374.034
(b) Ngoai te
Tai ngay 31 thang 12 nam 2022, khoan muc tin va cac khoan tuong duong tien da
bao gom so ngoai t 159.120,82 06 la My (tai ngay 31 thang 12 nam 2021: 69.681,90
D6 la My).
24 DOANH THU THUAN VE BAN HANG VA CUNG CAP D!CH Vl)
2022 2021
VND VND
(Trinh bay lai
.
- Thuyet minn 37) .J
Doanh thu ve ban hang va cung cap dich vu 1
Doanh thu ban hang h6a va thanh philm 3.852.853.837.756 4.314.640.116.384 I
Doanh thu cung cap dich vu 3.691.753.772 1.236.310.762 N
3.856.545.591.528 4.315.876.427.146
Cac khoan giam trU'

Chit khau thuong mai (22.526.001.678) (21.991.665.470)
Hang ban bi tra lai (518.853.766) (793.517.358)
(23.044.855.444) (22.785.182.828)
Doanh thu thuan v ban hang va cung cap dich vu

Doanh thu thuan ve ban hang h6a va
thanh philm 3.829.808.982.312 4.291.854.933.556
Doanh thu thuan ve cung cap dich vu 3.691.753.772 1.236.310.762
3.833.500.736.084 4.293.091.244.318
33
Mau s6 B 09 - DN
25 GIA VON HANG BAN VA DICH VJ CUNG CAP
2022 2021
VND VND
(Trinh
, .
bay lai
- Thuyet minh 37)
Gia von cua hang hoa va thanh pham da ban 2. 917. 993.488.513 3.295.953.551.573
Gia von cua dich vu da cung cap 1.553.475.181 668.277.252
2.919.546.963.694 3.296.621.828.825
26 DOANH THU HOAT DONG TI CH[NH
2022 2021
VND VND
Lai tin gri ngan hang 35.402.024.221 26.242.870.387

Lai chnh l@ch ty gia hi doai da thgc hien 277.831.832 97.821.992
Lai thuan tr thanh ly cac khoan dau tu 2.389.032.725
Khac 57.194.169 38.956.667
35.737.050.222 28.768.681.771
27 CHI PHI TAI CHINH
2022 2021
VND VND
Chiet khau thanh toan 12.910.033.169 11.247.958.137

Chi phi lai vay 6.662.582.458 11.332.381.440
Lo chenh l@ch ty gia hoi doai da thgc hi@n 1.852.406.043 613.001.399
21.425.021.670 23.193.340. 976
28 CHI PHI BAN HANG
2022 2021
VND VND
Chi phi nhan vien ban hang 235.866.666.974 273.982.972.163

Chi phi ho tro ban hang 103.208.439.908 94.295.448.462
Chi phi van chuyen 70.127.506.728 64.820.738.076
Chi phi vat lieu, bao bi 52.277.336.848 32.304.790.011
Chi phi thue kho, mat bang 29.102.408.513 31.884.245.391
Chi phi dung cu, do dung 8.625.294.241 11.728.985.046
Chi phi khau hao TSC0 5.400.779.048 5.457.924.837
Khac 100.770.759.946 104.995.975.106
605.379.192.206 619.471.079.092
34
CONG TY c6 PHAN vier NAM KY NGHe SOC SAN
Miu s6 B 09 - DN
29 CHI PHI QUAN LY DOANH NGHIEP
2022 2021
VND VND
(Trinh bay lai
- Thuyet minh 37)
Chi phi nhan vien quan ly 77.248.476.010 80.228.687.889

Chi phi khu hao TSC0 11.877.898.023 12.952.424.869
Thue, phi va le phi 7.023.123.218 7.378.061.565
Chi phf at> dung van phong 3.696.829.295 4.788.844.879
Chi phi vat lieu quan ly 3.630.448.899 2.310.398.959
Chi phi thue mat bang (1.639.782.843) 30.609.185.612
Khac 54.225.045.651 62.488.002.446
156.062.038.253 200.755.606.219
30 THU NHAP KHAC VA. CHI PHI KHAC
2022 2021
VND VND
(Trinh
, bay lai
. -
Thuyet minh 37)
Thu nhap khac

Tien dn bu tr bao hi m 3.107.032.116
Khuyen mai, chit khau ban hang 642.252.511 1.536.281.602
Lai thufm tll' thanh ly TSCE 817.557.523
Khac 3.144.982.456 3.209.804.188
6.894.267.083 5.563.643.313
Chi phi khac 193.589.158 175.231.909
35
Mau s6 B 09 - DN
31 THUE TNDN
Cac quy djnh hi$n hanh ve thue cho phep X nghi$p chan nuoi Vissan Blnh DU'O'ng, Xi
nghiep chan nuoi Vissan Blnh Thu$n dU'Q'C hU'&ng thue suflt uu di la 15% trong suet
thoi gian ho~t d9ng do c6 thu nh$p tr chan nuoi, che bien trong linh Vl,l'C nong nghi$p 6'
dia ban Khong thuc dia ban co dieu kien kinh te xa hoi kho khan hoac dia ban co dieu
kin kinh te xa hoi dac bi@t kho khan.
So thue ,TNqN tr~n lqi nhu(m trU'6'c thue cua Cong ty khac voi so thue khi dU'Q'C tinh
theo thue suat ph6 thong ap ct1,mg 20% nhU' sau:
2022 2021
VND VND
(Trinh bay lai -
Thuyet minh 37)
Loi nhuan ke toan truc thue 173.525.248.408 187.206.482.381

LQ'i nhuan ke toan chju thue suat 20% 168.074.362.908 158.370.168.807
Loi nhuan ke toan chju thue suat 15% 5.450.885.500 28.836.313.574
Thue tfnh 6' thue suat 20% 33.614.872.582 31.674.033.761

Thue tfnh 6' thue suat 15% 817.632.825 4.325.447.036
Eieu chinh:
Chi phi kh6ng duoc khau trr 1.640.960.592 2.195.574.671
Chi phi khong dU'Q'C trll' thue suat 20% 1.637.698.092 2.191.944.773
Chi phi khong dU'Q'C trll' thue suat 15% 3.262.500 3.629.898
Chi phi thue TNDN (*) 36.073.465.999 38.195.055.468
Chi phi/(thu nh$p) thue TNDN ghi nh$n

trong bao cao ket qua hoat dng kinh doanh:
Thue TNDN - hi$n hanh 36.894.358.060 44.065.793.333
Thue TNDN - hon lai (820.892.061) (5.870.737.865)
36.073.465.999 38.195.055.468
(*) Chi phi thue TNDN dU'Q'C U'O'C tinh dl,l'a vao thu nh$p chju thue va co the co nhfrng
dieu ch1nh tuy thu9c vao sy kiem tra cua CO' quan thue.
36
Miu s6 B 09 - ON
32 CHI PHI SAN XUAT KINH DOANH THEO YEU TO
Chi phi san xuat kinh doanh thee yl!u to the hien cac chi phi phat sinh trong nam tr hoat
d9ng kinh doanh cua C{mg ty, khong bao gom gia mua hang hoa phat sinh trong hoat
d9ng thuong mai. Chi tiet duoc trinh bay nhU' sau:
2022 2021
VND VND
(Trinh bay lai -
Thuyet minh 37)
Chi phi nguyen lieu, vat lieu 2.224.380.109.695 2.243.549.621.747

Chi phi nhan vien 544.756.441.017 590.244.192.686
Chi phi khau hao TSC0 39.696.397.674 42 .505 .033.848
Chi phi dich vu mua ngoai 205.719.716.813 243.647.168.593
Chi phi khac 332 .373 .678 .277 306.272.455.518
3.346.926.343.476 3.426.218.472.392
33 BAO CAO B) PHAN
Bao cao bf) phf;ln theo khu VlfC dja ly

Cong ty thl,l'C hi$n toan bo hoat dong kinh doanh va cung cap dich vu chi tren lanh th6
Vi$t Nam. Vi v$y, Cong ty khong trlnh bay bao cao b9 ph$n thee khu vgc dia ly.
Bao cao bf) phf;ln theo ffnh VlfC kinh doanh
Ban Tong Giam doc cua Cong ty xac dinh rang vi$c ra cac quyet dinh quan ly cua Cong
ty ch yeu dga trn cac loai san pham, dich vu ma Cong ty cung cap. Do vay bao cao
b9 ph$n chfnh yl!u cua Cong ty la thee linh Vl,l'C kinh doanh. ·
Bao cao b9 ph$n thee linh Vl,l'C kinh doanh cua Cong ty nhU' sau:
2022
Hang cong nghe pham
Thyc pham va san pham khac TOng c(>ng
VND VND VND
Doanh thu thuan 3.721.414.747.890 112.085.988.194 3.833.500. 736.084

Gia von (2.833.892.821.613) (85.654.142.081) (2.919.546.963.694)
Loi nhuan gop 887.521.926.277 26.431.846.113 913.953.772.390
2021
Hang cong nghe pham
Thyc pham va san pha.m khac TOng c(>ng
VND VND VND
Doanh thu thuan 4.125.827 .196.877 167.264.047.441 4.293.091.244.318

Gia von (3.169.303.365.211) (127.318.463.614) (3.296.621.828.825)
Loi nhuan gop 956.523.831.666 39.945.583.827 996.469.415.493
Bao cao b(> ph$n khong thee doi tai san va nq phai tra thee linh Vl,l'C kinh doanh.
37
Mau s6 B 09 - ON
34 THUYET MINH VO'I cAc BEN LIEN QUAN
Cong ty dU'Q'C kit§m soat b&i T6ng Cong ty ThU'O'ng mc;1i Sai Gen - TNHH MTV do s&
hfru 67,76% v6n diilu IE;! cua Cong ty.
Danh sach cac ben lien quan c6 giao djch va s6 dU' trQng y4lu trong nam:
Ben lien quan Moi quan he

T6ng Cong ty Throng mai Si Gon - TNHH MTV Cong ty me
Trung tam E)ieu hanh Cua hang thl,l'C ph~m tiE;ln IQ'i Satra Eon vi tryc thuoc cong ty me
Trung tam ThU'O'ng mc;1i Satra duong Pham Hung 80'n vi trl,l'C thu9c cong ty me
Si@u thi Sai Gon Don vi tryc thuoc cong ty me
Trung tam Eieu hanh Ban le Satra Can ThO' Don vi trgc thu@c cng ty me
Trung tam Thuong mai Satra Cu Chi Eon vi tryc thuoc cong ty me
Cong ty quan ly va kinh doanh Chq B1nh 8ien Don vi tryc thuoc cong ty me
ThU'O'ng xa TAX Don vi tryc thuoc cong ty me
Trung tam Phan ph6i Satra Eon vi tryc thuoc cong ty me
Kho lanh Satra Don vi tryc thuoc cng ty me
Cong ty Phat trien Kinh t4i Duyen Hai (Cofidec) 80'n vj trl,l'C thu9c cong ty me
Cong ty Co phn Vat tU' T6ng hqp Thanh ph6
Ho Chi Minh Cong ty thanh vien thu9c t$p doan
Cong ty C6 phan ThU'O'ng mc;1i Dich Vl,J Qu$n 3 Cong ty thanh vien thuc t$p doan
Cac giao dich trong yeu v6'i cac ben lien quan phat sinh trong nam gm:
2022 2021
VND VND
(i) Doanh thu ban hang va cung cap dfch v~
T6ng Cong ty ThU'O'ng mc;1i Sai Gen - TNHH MTV

- Trung tam Eiu hanh Cua hang thgc
ph~m tiE;!n lqi Satra 111.427.208.567 198.095.889.348
- Trung tam ThU'O'ng mc;1i Satra dU'CYng
Phc;1m Hung 13.931.824.010 10.707.214.080
- Si@u thi Si Gon 4.324.014.184 19.894.802.485
- Trung tam Thuong mai Satra Cu Chi 3.377.010.266 3.768.619.187
- Trung tam E)ieu hanh Ban le Satra Can ThO' 2.698.469.137 4.180.879.688
- Cong ty quan ly va kinh doanh Chq B1nh 8ien 428.224.147 258.803.095
- Cong ty Phat tri n Kinh t4i Duyn hai
(Cofidec) 274.634.989 225.803.599
- T6ng Cong ty Thuong mai Sai Gon
-TNHH MTV 155.687.100 84.488.510
- ThU'O'ng xa TAX 126.943.383 161.527.296
- Trung tam phan phoi Satra 1.310.000
Cong ty C6 phan V$t tU' T6ng hqp
Thanh ph6 Ho Chi Minh 2.816.000
136.748.141.783 237. 378. 027.288
38
Mau s6 B 09 - ON
34 THUYET MINH VO'I cAc BEN LIEN QUAN (tiep theo)
(a) Giao dich voi cac ben lien quan (tiep theo)
2022 2021
VND VND
(ii) Mua hang h6a vii dich v~
Tong Cong ty Thuong mai Sai Gon - TNHH MTV

- Kho lanh Satra 33.374.425.825 19.492.495.578
- Trung tam phan phoi Satra 1.903.117.590 753.678.625
- Trung tam dieu hanh Satrafoods 678.368.027 621.487.228
- Trung tam quan ly va kinh doanh chq
Binh Dien 148.881.352 112.596.598
- Siu thi Satra Sai Gon 89.191.920 107.728.391
- Trung tam Satra Pham Hung 59.254.990 47.215.638
- Trung tam Thuong mai Satra Cu Chi 30.668.875 25.080.588
- Thuong xa Tax 1.600.670 21.737.388
Cong ty Co phn Thuong mai Dich vu Quan 3 164.415.320 109.335.394
Cong ty Co phan Vat tU' T6ng hqp
Thanh pho Ho Chi Minh 8.129.700
36.715.311.012 21.596.833.412
(iii) Cac khoan chi cho cac nhan sµ, quan ly ch chot
H<_>i d6ng quan tr!
Ong Nguyen Phuc Khoa 824.187.300 487.456. 700
Ong Nguyen Ngoc An 127.920.000 144.000.000
Ong Le Minh Tuan 127.920.000 121.658.000
Ong TrU'ong Vinh Tung 58.867.000 56.923.000
Ong TrU'ong Hong Phong 58.769.200
Tong Giam doc 842.680.000 947.000.000
Nguoi quan ly khac 4.668.058.156 5.276.352.044
39
Mau s6 B 09 _; DN
34 THUYET MINH VO'I cAc BEN LIEN QUAN (tiep theo)

(b) S6 dU' v6'i cac ben lien quan
2022 2021
VND VND
(i) Phai thu ngan han cua khach hang (Thuyet minh 5)
T6ng Cong ty Thuong mai Sai Gon - TNHH MTV

- Trung tam dieu hanh Satrafoods 18.386.105.191 13.362.055.503
- Trung tam Satra Pham Hung 897.078.030 280.899.776
- Trung tam Thuong mai Satra Cu Chi 397.528.113 183.980.319
- Sieu thi Satra Sai Gon 377.212.605 221.641.482
- Cong ty quan ly va kinh doanh chq Binh Bien 32.521.567 15.449.720
- Thll'O'ng xa Tax 1.526.672
20.3.10.171.903 14.285.319.476
(ii) Phai thu ngan han khac (Thuyet minh 6(a))
T6ng Cong ty ThU'O'ng m9i Sai G6n - TNHH MTV

- Tien thue mat bang (") 62.165.369.120 62.165.369.12.0
- Khac 1.018.276.863
62.165.369.120 63.183.645.983
() S du the hi@n khoan tien thu dat chnh l@ch cua co quan thue giua so tam tinh
va s6 chinh thU'c trong giai do9n tll' nam 2016 den nam 2019. Ban Tong Giam doc
danh gia kha nang thu hoi khoan phai thu nay la cao.
(iii) Phi tra ngvoi ban ngan han (Thuyet minh 11)
T6ng Cong ty Thuong mai Si Gon - TNHH MTV

- Kho lanh Satra 12.780.695.941 11.275.493.568
- Trung tam dieu hanh Satrafoods 41.250.000
- Trung tam phan phoi 31.000.000
- Sieu thi Satra Sai Gon 15.679.300
- Cong ty quan ly va kinh doanh chq Binh Bien 6.193.827 9.369.924
- Trung tam dieu hanh ban l Satra Can Tho 36.111.250
12.874.819.068 11.320.974.742
40
Miu s6 8 09 - ON
34 _ THUYET MINH VO'I cAc BEN LIEN QUAN (tiep theo)
(b) s6 dlJ' v6'i cac ben lien quan (tiep theo)
2022 2021
VND VND
(iv) Phai tra ngan han khac (Thuyet minh 14)
T6ng Cong ty Thuong mai Sai Gon - TNHH MTV

- Tien thue mat bang 99.014.694 99.014.694
- Khac 408.826.807
99.014.694 507.841.501
35 CAM _KET THUE HO~T E>QNG
Cong ty phai tra muc t6i thiE!!u cho cac hqp a6ng thue hoat dong Khong hiy ngang trong
tuong lai nhll' sau:
2022 2021
VND VND
0l.1'6'i 1 nam 11.320.025.856 12.903.959.379

Tr 1 dn 5 nam 14.250.493.822 16.977.789.164
Tren 5 nam 5.967.236.357 3.964.812.412
T6ng cc)ng cac khoan thanh toan t6i thiE!!u 31.537.756.035 33.846.560.955
36 CAM KET VON

Cac cam kt ve chi tieu tao lap TSCE, du an tai ngay lap bang can doi ke toan nhu sau:
2022 2021
VND VND
E)a CU'Q'C duy$t nhung chua ky hop a6ng 1.553.493.245.700 1.553.493.245.700

Ea duyet va ky hop dong nhung chua
thl,l'C hi$n 18.758.387.585 18.720.687.585
1.572.251.633.285 1.572.213.933.285
Cam kt von cho dy an da duoc phe duyet nhung chua ky hop dong chu yeu lien quan
toi du an di doi va doi moi cong nghe nha may gi
t mo gia suc va che bien thgc pham
Vissan.
41
Miu s6 B 09 - DN
37 TRINH BAY LAI BAO cAo TAI CHiNH NAM TRU'O'C
Theo Thong bao Ket qua kim toan so 1715/TB-KV IV ngay 30 thang 12 nam 2022 cua
Kiem toan Nha nuoc, Ban Tong Giam Doc da quyet dinh trinh bay lai mot so khoan
muc tren bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12 nam 2021. Chi
tiet nhu sau:
Tai ngay 31 thang 12 nam 2021

Theo bao cao so lieu
Ma trlJ'6'c day Oit!u chinh trinh bay lai
s6 TAI SAN VND VND VND
100 T I SAN NGAN HAN 1.804.960.157.931 833.460.158 1.805.793.618.089
130 Cac khoan phai thu ngan han 246.310.974.510 451.006.599 246.761.981.109
131 Phai thu ngan han cua khach hang 167.500.647.338 325.669.599 167.826.316.937
137 Dg phng phai thu ngan han
kh6 d6i (1.385.322.112) 125.337.000 (1.259.985.112)
140 Hang t6n kho 624.783.242.010 382.453.559 625.165.695.569

149 Dy phong giam gia hang t6n kho (963.848.459) 382.453.559 (581.394.900)
270 TONG TAI SAN 2.287.686.823.081 833.460.158 2.288.520.283.239
300 NQ' PHAI TRA 1.072.642.864.849 (131.377.556) 1.072.511.487.293
310 No ngan han 1.025.338.731.363 (131.377.556) 1.025.207.353.807

313 Thue va cac khoan phai nop
Nha nuoc 17.733.597.772 299.116.425 18.032.714.197
319 Phai tra ngan han khac 20. 790. 784. 394 ( 430.493.981) 20. 360.290.413
400 VON CHU SO' HU'U 1.215.043.958.232 964.837.714 1.216.008.795.946

410 Von chu s huu 1.215.043.958.232 964.837.714 1.216.008.795.946
421 LNST chua phan phoi 285.857.377.623 964.837.714 286.822.215.337
421b - LNST chU'a phan phoi nam nay 148.046.589.199 964. 837. 714 149.011.426.913
440 TONG NGU6N VON 2.287.686.823.081 833.460.158 2.288.520.283.239
42
CONG TY CO PHAN vier NAM KY NGHE SC SAN
Miu s6 B 09 - DN
37 TRINH BAY LAI BAO cAo TAI CHiNH NAM TRUOC (tiep theo)
Nam tai chinh ket thuc ngay 31 thang 12 nam 2021

Theo bao cao so lieu
Ma truoc day Diu chinh trinh bay lai
s6 VND VND VND
01 Doanh thu ban hang va cung cap

djch Vl,J 4.315.550.757 .547 325.669.599 4.315.876.427.146
10 Doanh thu thuan ve ban hang

va cung cap dich vu 4.292.765.574.719 325.669.599 4.293.091.244.318
11 Gia v6n hang ban va cung cap

djch Vl,J (3.297 .004.282.384) 382.453.559 (3.296.621.828.825)
20 Loi nhun gop ve ban hang va

cung cap dich vu 995.761.292.335 708.123.158 996.469.415.493
26 Chi phi quan ly doanh nghiep (200.880.943.219) 125.337.000 (200. 755.606.219)
30 Loi nhuan thuan tr hoat dong

kinh doanh 180.984.610.819 833.460.158 181.818.070.977
31 Thu nhap khac 5.133.149.332 430.493.981 5.563.643.313

Loi nhuan khac 4.957.917.423 430.493.981 5.388.411.404
40
Tong lgi nhuan ke toan truoc thue 185.942.528.242 1.263.954.139 187 .206.482.381
50
Chi phi thue TNDN hi@n hanh (43.766.676.908) (299.116.425) (44.065.793.333)

51
Loi nhuan sau thue TNDN 148.046.589.199 964.837.714 149.011.426.913

60
43
CONG TY co PHAN VIET NAM KY NGHE SUC SAN
Mau s6 B 09 - DN
38 Sy KIEN PHAT SINH SAU NGAY KET THUC KY KE TOAN NAM
Tai ngay 3 thang 1 nam 2023, Toa an Nhan dan Huyen Thanh Tri, Thanh pho Ha N9i
("Toa an") da thu ly cac ho so ve vu ki$n lien quan dim Vl,l hoa hoan tai mt kho trung
chuy§n hang h6a cua Chi nhanh Cong ty thu tai Ha N9i ma Cong ty la bi don. Tai ngay
phe chuan bao cao tai chinh, ket qua cuoi cung cua Vl,l ki$n nay van ChU'a dU'9'C quyet
dinh vase tuy thu9c theo phan quyet cua Toa an.
Bao cao tai chinh da dU'9'C Ban T6ng Giam doc cua Cong t , ay 10 thang 3 nam 2023.
Huynh Thi PhU'ong Thao po Thi Thu Thuy Nguyen Ngoc An

NgU'6'i I$p Ke toan truing T6ng Giam d6c
44

Bao Cao Tai Chinh Nam 2021 PWC - Combined

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□

□ BAO CAO TAI CHINH

□ NQI DUNG TRANG

a Thong tin ve doanh nghi$p

Bao cao ca Ban Tong Giam doc

□ Bao cao kiem toan doc lap

Bang can doi ke toan (Mau so B01-DN)

0 Bao cao luu chuyen tien te (Mau s6B03- DN) 8

Thuyet minh bao cao tai chinh (Mau so B 09 - ON) 9

□ THONG TIN VE DOANH NGHIEP

□ Giy chung nhan

□ H(>i d6ng Quan trj Ong

D Ba Pham Thi Thanh Tam

D Ban T6ng Giam d6c Ong

D Nguoi dai di@n theo

D Cong ty kiem toan Cong ty TNHH PwC (Vi$t Nam)

BAO cAo CUA BAN T6NG GIAM £>6C

PHE CHUAN BAO cAo TAI CHiNH

Tong Giam doc

0 T6ng Giam d6c

TP. H6 Chf Minh, nlJ'O'C CHXHCN Viet Nam

□ Ngay 17 thang 3 nam 2022

a sach ke toan chu yeu tr trang 5 den trang 38.

Trach nhi@m cua Ban Tong Giam doc

0 Trach nhi@m cua Kiem toan vien

So hi@u bao cao kiem toan: HCM11594

□ BANG CAN DOI KE TOAN

□ 100 TAI SAN NGAN HAN 1.804.960.157.931 1.631.721.600.242

110 Tin va cac khoan tuong duong tien 3 857.898.770.269 607.270.519.210

Cac khon dau tu tai chinh ngan han

0 200 TAl SAN DI HAN 482.726.665.150 511.236.456.329

Tai san co dinh

227 Ti san co dinh vo hinh 9(b) 233.114.111.945 240. 769.580.101

240 Tai san do dang dai han 16.722.923.969 17 .838.984.918

Dau tu ti chinh dai han

□ BANG CAN DOI KE TOAN

Tai ngay 31 thang 12 nam

330 No dai han 47 .304.133.486 56.088.649.302

400 VON CHU SO' HU'U 1.215.043.958.232 1.125.646.185.696

D Nguoi lap bieu Ke toan truong Tong Giam doc

BAO cAo KET QUA HO~T E>QNG KINH DOANH

10 Doanh thu thuan ve ban hang

Loi nhuan gp ve ban hang va cung cap

60 Loi nhuan sau thue TNDN 148.046.589.199 165.150.073.411

D 70 Lai co ban tren co phieu 22 1.006

n BAO cAo LU'U CHUYEN TIEN TE

Nam tai chinh ket thuc

LU'U CHUYEN TIEN TU' HOl;\T DQNG KINH

LU'U CHUYEN TIEN TU' HOAT DONG

LU'U CHUYEN TIEN TU' HOAT DONG

Ti€!n chi tra nq g6c vay

LPu chuyen tien thun trong nam

0 70 Tif!n va tlJ'ang dlJ'ang tif!n cui nam 3 607.270.519.210

THUYET MINH BAO cAo TAI CHINH

1 DAC DIEM HOAT DONG CUA CONG TY

Hoat dong chinh cua Cong ty la bao gom:

- Chi nhanh 1 - Trung tam kinh doanh thvc ph§m Vissan

0 2.2 Nam tai chinh

Ngoai ra, Cong ty con SU' d1,1ng dO'n vi ti

D 2.4 Cac loai ty gia hoi doai ap dung trong ke toan

2.5 Tien va cac khoan tuong duong tien

2 cAc CHINH SACH KE TOAN CHO YEU (tiep theo)

□ 2.6 Cac khoan phai thu