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I 2. 86o c:io cfia Ban Tdng Gi6m tliic 2-5

I 3. B6o cfo ki6m toin tIQc l$P 6-7

I 4. Bing c6n tl6i kii to6n t6ng hgp t'i ngiry 31 thdng 12 nilm20L9 8-11

I 5. B6o c6o kiit qui ho4t ilQng kinh doanh t6ng hqp
cho nim tei cninn X5t ttrric ngiy 3l th{ng 12 nIm 2019
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I 6. B6o cio luu chuydn tiiin tQ t6ng hgp

cho nIm tiri chinh t<6t ttrric ngiy 31 thring 12 nim 2019
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I 7. Bin thuy6t minh 86o c6o tii chinh t6ng hgp

t cho nlm tii chinh X6t tnnc ngiry 31 thing 12 n5;m2019
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I,r. liin theo ph6p luft

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Mi6n nhiQm ngiry 27 th6ng 3 ndm 2019

r:an r.d Tu v6n A&C da clugc chi dinh ki6m to6n 86o c6o tdi chinh tdng ho.p cho ndm
-1 r th6ng 12 ndm 2019 c[a C6ng ty.

: .: :.--i B"rn T6ng Gi6m cISc

- - .- -.: :..r:rach nhi6m lfp 86o c5o tdi chinh t6ng ho.p phdn 6nh trung thuc vd ho.p l), tinh
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-: : : - : :...-.: bar vd gi6i thich trong B6o c6o tdi chinh t6ng ho.'p;

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Ba-, ci,: tai chinh

: .:.. i:: ::ii dur€t Biio c6o tdi chinh t6ng hqp clinh kdm. 86o c6o tdi chinh t6ng hqp d6 phin
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-:- - ;: ..,: t,:an \ii6t Nam, ChC dO K6 toSn doanh nghiQp Viet Nam vd c6c quy dlnh ph6p ly c6
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gAo cAo KTEM ToAN DoC LAP

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q trEP lam cho c6c kho6n mpc "Doanh thu b5n hdngvi crrrg c6p dich vr,r" 1ma iO 01), .,Doa!h thu thuAn
i hm hang r"d cung e6p aicn vp" (m5 s5 tol vd "Giii u5, na"giao"
1-a 16 r il ou"e
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ConsultingCo., Ltd. trading as Baker TillyA&C is a member of the global nerwork
Trli)'Intemational Ltd., the memberi of which are separate and independenilesal entities
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f men ki6m toin ngo4i trir

Theo y ki6n cta chfng t6i, ngopi trir inh hu6ng cira v6n <lA n6u t4i do4n "Co sd cria y kitin ki6m toSn ngopi
tn?', 86o c6o tii chinh t6ng hqp da phin anh trung thgc vi hqp lf, trdn c6c khia c4nh trgng y6u tinh hinh tai
chinh cria C6ng ty TNHH MTV Vdng bac D6 quf S.ai Qon - SJC tai ngiy 31 thhng 12 ndm 2019, cfing nhu
kl5t qui ho4t clQng kinh doanh vd tinh hinh luu chuy6n ti6n tq cho ndm tdi chinh ki5t thric cilng ngiry, phn hqp
voi Chuin mgc K6 todn ViQt Nam, Ch6 dO K6 to6n doanh nghiQp ViQt Nam vi c6c quy tlinh ph6p lf c6 1i6n
quan dain viQc lpp vd trinh bdy B6o c6o tdi chinh t6ng hqp.

todn vir Tuvffn A&C

H6 Vin Tnng - P16 T6ng Gi6m tl6c Trin Bio Thanh - Ki6m toin vi6n
So Giay CNDKHN kiem tudn: 0092-2018-008-1 SA Ciiiy CNEKHN kidm rcdn: 3154-2020-008-1
I

TP. HO Chi Minh, ngiy 30 th6ng 3 ndm2020

A&C Audititrg and Consulting Co., Ltd. rading as Beker filly A&C is a mcmber of the global uetwork
of Baker Tilly lnternational Ltd., the members ofwhich are separate and independent legal entities
 c6ruc w l'rw vAne n4c aA q,i snr e6u - src
E Dla chi:418 -'NHH
420 Nguy6n Thi Minh
eAo cAo rer cuiNu r6Nc sqp
rn"i, rn r*g 5, eu6n 3, Tp. H6 chf Minh,

,o19
vigt Nam

BANG cAN n6r rcs roAN r6Nc Hop

T4i ngiy 31 thdng 12 nim 2019

F Don vitinh: VIrID

Me
T cni rrBu s6
Thuy6t
minh

t
56 cu6i ntrm Sii a6u nem
e- rarsAnNcANn4N 100 1.300.465.676.143 1.242.A01.6A3.sl6

L Tids vi c.{c khoin tuong tluong ti€n 110 V.l 161.231.720.470 171.437.534.671
l_ --:
I ren
lll
T 147.231.720.470

t
141.437.534.671
2- Cfo khom trong duong ti6n
lt2 20.000.000.000 30.000.000.000
IL Eiu Etii chfnh ngfn hgn 120

t
l- e@khotu kinh doanh 121
L D_r phong
giem gi6 chimg kho6n kinh doanh 122
-r- Oirr uaEmgird0n ngay tliio h4n 123

I IIL Cic tlorir phii thu ngin hgn

I. Pfii fuilc5"t hA arakhrflch hang
L Tri tnqto cho ngu&i b6n ngan hAn
130
131 V.2
79.574.484.569
1.581.327.407
77.266.546.s66
1.994.614.A02 .rl

I {-
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FE tu tb t&r O kE hosch
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. ltH
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h?n 135
; ft- f rginhrrHric 136 Y.4a ,r.oor.orr.rft ,o.run.rorrro
EplLgdiier EgEn hfl, kh6 ddi 137
l- f-x-tifudn)ru ti

I
139
t8r,
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Ir'- 140 1.046.37s.239.413 988.863.192.058
L E-Biib 141 V.6
GTY
, Drff-tgitr pi toe t6n kho
I
1.046.37 5.239.413_ 988.863.192.058 u nuu
149
lll lU
u-ff r- ryir br flic 150 7.284.231.691 4.43433A.221.
rG
L CIf tiffirytuhp 151 Y.7a
, fff gn4 gl. hC ttuEc kh6u trr 152
7 .153 .631.09s 4.214.112.289
130.600.596 220.217.932-
.LlH*t* thato khae phei thu Nhd nu6c ls3 v.l3
rLft {tl hto tai trf,i phiilu Chfnh phri 154
I IIi1gLhHri€
- 155

b o- * fr ihry dpc cing voi Bdn thuy* minh Bdo cdo tdi chinh t6ng hqp
c6ne ry rNHH uw vAne aAc oA qui sar eor'l - slc
Dia chi: 4lB- 421Nguy6n Thi Minh X5ui, pnoon* t, Q"an 3, Tp. Hd Chi Minh, ViQt Nam
eAo cAo rer cuiNs r6Nc Hop
Cho ndm tai chinh k6t thric ngdy 3l thing 12 ndm2019
Bing cdn a6i tii todn t6ng hqp (ti6p theo)

ME Thuyiit
CHi TIEU so minh 56 cu6i nrm 56 tliu nem

B. TAISANDAIHAN 200 291.757.073.885 302.758.930.476

L Cric khoin phii thu dii h4n 274 95.000.000 45.000.000

1. Phdi thu ddi han criakh6ch hdng 211
2. Tra tu6c cho nguoi b6n ddi hpn 212
3. V6n kinh doanh d don vi tr.uc thu$c 213
4. Phii thu nOi b0 dii hen 214
5. Phii thu vC cho vay dii h4n 215
6. Phdi thu dni h4n kt6c 216 V.4b 95.000.00; 45.000.00;
7. Ds phdng phii thu ddi h4n kh6 ddi 219

II. Tii sin c6 alnn 220 107.555.183.409 117.557.940.574

t " Tdi sin cO Oinfr hiiu hinh 221 v.8 102.955.183.409 112.957.940.574
230.972.492.22I ,
- Nguy€n gid 222 230.318.348.221
t
- Gid tr! hao mdn lfiy kA 223 (127.36i.164.812) (t 18.014.ss1.647)
I
2. Tdi sin c6 ainn thu€ tii chfnh 224
- NguyAn gid 225
- Gid tri hao mdn lfry kd
3. Tdi sin cO ainfr v6 hinh
- Nguy1n gid
226
227
228
v.9 4.600.000.000
4.600.000.000
4.600.000.000
4.6A0.000.000
Il
ryil
- Gid tri hao mdn lily kii 229
:A
III. B6t rlQng sin diu tu BA
- Nguy6n gi5 231
- cie ri hao mdn liiy k6 232

IV. Tni sin d6'dang ddi hgn 240 Rl

1. Chi phi sin xu6t, kinh doanh d0 dang ddi han 241
2. Chi phi xdy dpg co bin dd dang 242

V. Diu tu tii chfnh dii h4n 250 166.770.855.625 M6.77A.855.625

3i
1. DAu tu vdo c6ng tY con 251 V.lo 37.734.400.000 37.734.40A.000

2. DAu tu viro c6ng ty li€n doanh, li6n klit 252 V.10 26.407.967.964 26.407.967.964 i

3. Ddu tu g6p v6n viro don vi kh6c 253 V.lO 132.603.455.625 132.603.455.625

4. Dr.r phdng dAu tu tii chinh ddi h4n 254 V.l0 (29 .97 4.96',1 .964) (29 .97 4 .96't .964)-

5. Ddu tu nim git d6n ngdY d6o h4n 255

260 17.336.034.851 18.385.134.277

VI. TArisin diri hqn kh6c
1. Chi phi ffa mrdc dii h+n 261 V.7b 17.336.034.851 18.385.134.277

Z. Tdi sin thutS thu nh[p hoin l4i 262

3. Thiist bi, vQt tu, phg tung thay th6 dei h?n 263

4. Tii sdn ddi h4nkh6c 268

270 t.592.222.750.028 1.544.760.533.992

TONG CQNG TAI SAN

Bdo cdo ndy phai duqc dpc cing voi Bdn thuydt minh Bdo cdo tdi chinh t,in, hgp
c6ruc ry rNHH uw vAnc a4c oA euf sar GoN - src
Dla chi: 418 - 420 Nguy6n Thi Minh Khai, Phudng 5, Quin 3, fp. HO Chi Minh, Vigt Nam
eAo cAo rar cuiNu roNG HqP
Cho nf,m tdi chinh ki5t thric ngdy 3 I thdng 12 n6m 20 19
Bing c6n d6i kii todn t6ng hqp (ti6p theo)

ME Thuv6t
CHI TIEU so minh 56 cutii nem S5 dAu nlm

C - Ng PHAI TRA 300 107.538.392.327 91.319.301.730

L Ngngin h3n 310 105.538.392.327 78.511.s29.374

l. Phai !€ nguoi b6n ngEn h4n 3lr v.ll 7.216.143.453 694.400.191
2- Nguoi mua tri ti€n trudc ngan hqn 3t2 Y.r2 19.859.28s.795 20.230.823.389
3. Thu6 vdc6c khodn ph6i nQpNhdnudc 3 13 V.l3 13.651.637 .t78 8.051.326.336
4. Phaiffinguoi lao dQng 314 V.14 16.869.424384
5. Chi phi phii trnngin h4n 315
6. Phai ranOi b0ngdnh4n 316
7. Phai tra &eo ti6n ilQ k6 hoach hqp d6ng xdy dpg 317
8. Doanh thu chuathgc hiQn ngin h4n 318
g. Phai ffi ngin h4n tnac 319 V.15 46.64r.904.917 46.564.45r.77r
10. Vay vd ng thu6 tii chinh ngan h4n 320 V.l6 1.300.000.000 1.300.000.000
I l. Dgphdng phdi tri ng6n h4n 321
12. Qu! khen thu&ng, phric lgi 322 V.17 1.670.527.687
13. QuI binh 6n gi6 )z)
14. Giao dich mua b6n lai tr6i phi6u Chinh phri 324

II. N-o dii hgn 330 2.000.000.000 12.80

1. Phai fiangudi b6n ddi han 331
2. Ngudi mua tra tiAn ffudc ddi h4n 332
3. Chi phi phii trn ddi han 333
4. Phai ffa nOi b0 vC v6n kinh doanh 334
5. Phdi trd nOi b0 dni han 33s
6. Doanh thu chua thgc hi6n ddi h4n 336
7. Phii tri ddi han kh6c 337 .\
8. Vay vd ng thu€ tdi chinh dii han 338
9. ,.: , I
Trriiphi6u chuy€n ddi 339 --
*
10. C6 phi€u uu dii 340 -l

I t.
ThuC thu nhQp hodn l4i phii trA 341 -)/
12. DU phong phdi tri dii han 342
13. Qul ph6t tri6n khoahgc vi c6ng nghp 343 v.l8 2.000.000.000 12.807.772.356

Bdo cdo nay phdi tluqc ilec cirngvoi Bdn thuydt minh Bdo cdo tdi chinh t1ng hqp l0
c6ue w rNHH Mw vAt{c eAc oA euf sAt eon - s:c
Dfa chi: 418 - 42oNguy6n Thi Minh Xf,ui, fhu*! 5, Qu{n 3, TP. Ho Chi Minh, ViQt Nam
eAo cAo rar cuiNu rONc sQp
Cho ndm tai chinh k6t tilic ngdy 3l thdng 12 ndm2019
Bing cin aai # torin t6ng hgp (ti6p theo)

MA Thuy6t
CHI TIEU so minh sii cuiii nem Sii tliu nrm

D - V6N CI{U SO HUU 400 1.484.684.357.701 1.453.441.232.262

L Viin ch& s& hihr 410 7.484.684.357.701 1.453.441.232.262

I. Viin g6p cta chri sd htu 411 V.l9 1.3s8.945.322.898 1.358.94s.322.898
- Cii phieu
..:
phd th6ng c6 quyin biau quydt 4l 1a t.3 s8.945.322.898 1.3s8.94s.322.898
^:
- Lo ptueu uu Aat 41tb
2. ltang du vl5n cO phan 412
3- Quyen ch-on chuyrin d6i tr6i phi6u 413
4. Viin nrac cria cht sd hiru 414
- uopnleuquy
). ^: , .: 415
6. Chenh lfth denh giri lqi tii sin 4r6
'1. Ch€nh lgch ty gia hOi doai 4t7
8. Quy tEu tu ph6t tri€n 418
g. Qui h6 trS sAp xiSp doanh nghigp 419
10. Qul khric thuQc viin chri sd hiru 420
I l. Lqi nhu{n sau thuiS chua phdn ph6i 421 V.l9 125.739.034.803 94.495.909.364
- Iqi nhuQn sau thud chua phdn phdi
,-,1-: ,4.,. 94.495.909.364 94.495.909.364
lfry k€ d€n cudi kj,tru6c 42l a
- Lqi nhuQn sau thud chua phdn phiii ki ray i I .243.12 5.4i9
12. Ngu6n v6n dAu tu xdy drmg co bin 422

II. Ngu6n kinh phi vir qui kh6c

1. Ngu6n kinh phi 431
2. Ngudn kinh phi da hinh thanh tai san c6 dinh 432

TONG CqNG NGUoN V6N 440 1.592.222.750.428 1.544.760.533.992 -

TP. HO Chi Minh, ngdy 25 th6ng 3 ndm2020

j,t-
Nguy6n Thanh Son
Nguli lip K6 todn tru'&ng T6ng Gi6m tl6c

Bdo cdo ndy phai tl*qc dec cing voi Bdn thuydt minh Bdo cdo tdi chfnh tiing ho. P l1
t c6ne ry rNHH urv vANc e4c on euf sAr eoru - src
Dla chi: 418 - 420 Nguy6n Thi Minh Khai, Phu&ng 5, Quan :, fp. ffO Chi Minh, Vigt Nam
eAo ceo rer cuiNs roNG HoP
Cho nim tdi chinh k6t thric ngdy 3l thing12 nlm 2019

nAo cAo KET euA HoAT DQNG KINH DoANH roxc HgP

r Cho nIm tii chinh t<6t tntc ngiy 31 th6ng 12 ndm 2019

D<rn vltinh: VND

T ME Thuy6t

t
CHi TITU SO minh Nim nay Nim tru6c

l. Doanh thu b6n hirng vir cung cdp dlch vg 0l vl.l 23.126.605.600.077 20.871.163.383.686

7 Cdc khoin gi6m trir doanh thu 02

! 3.

4.
Doaoh thu thuin
Gi6 viin hlng b6n
vE U6n hirng vir cung cdp dlch vg 10

11 Yt.2
23.126.60s.600.077

22.938.688.325.426
20.871.163.383.686

20.720.483.598.64s

t 5.

5.

7.
Lgi nhu$n gQp ve b6n hhng vh cung cdp dich vg

Doanh thu hogt itQng tiri chinh

Chi phi tii

chfnh
20

2t

22
VI.3

VI.4
187.917.274.6s1

8.502.324.019

106.029.044
150.679.78s.041

11.147.082.865

251.847.438

F Trong d6: chi phi l5i vay 23 93.600.000 251.847.438

I 8.

9.
Chi phi b{n h}rng

Chi phf quin lf doanh nghiQp :

26
,< VI.5

vr.6
54.774.s98.322

88.959.727.842
52.273.883.990

57.104.828.600

! 10.

11.
Lqi nhuin thuAn til hogt tlQng kinh doanh

Thu nh{p kh6c

12. Chi phi khdc

30

31

32
vI.7
VI.8
52.579.243.502

14.563.672.182

63.513.065
42.195307.97E

t23.186.#2,

6.74.5.W.013

T IG

r
40 14.500.159.117 (s.923.710.s7r)
13. Lgi nhu$n khdc
,Er
14. Tdng lo.'i nhu$n t6 to6n tru'6'c thu6 50 67.079.402.619 36.272.597347 {yj

t 15. Chi phi thu6 thu nhfp doanh nghiQp hiQn hirnh

16. Chi phi thuli thu nhflp doanh nghiQp hoSri l4i
51

52
v.13 14.602.317.822 8.474.271.135 &
TA,

r 60 52.477.084.797 27.798.326.172
17. Lgi nhuQn sau thu6 thu nh{p doanh nghiQp

r TP. HO Chi Minh, ngiry25 th6ng 3 nitm202}

T \-

t
r
Nguy6n Thanh Son
Nguli l$p x6 todn tru&ng T6ng Gi6m tliic

r
r Bdo edo ndy phdi duqc dgc cilng vdi Bdn thuyil minh Bdo cdo tdi ehinh fing hqP t2
t
ir c6ruc
Dfa chi: 418
ry rNHH uw vAruc eAc oi euf sm eou - src
- 420 Nguy6n Thi Minh Khai, Phudng 5, Qu{n
eAo cAo rar oriuu rONc Hqp
Cho nEm tei chinh k6t thric ngdy 3l thing 12 nim 2019
3, TP. Hd Chi Minh, ViQt Nam

iI BAo cAo LUU CHTIYEN TIEN TE TONG HOP

lr nim
(Theo phucrng phdp gi6n ti6p)

r
Cho tiri chinh t<6t tnrnc ngiry 31 th6ng 12 ndm2019

Don vi tinh: VND

r CHi TITU
ME Thuyi6t
so minh Niim nay Nim tru6c

rr L Lru chuy6n ti€n tir hogt tlQng kinh doanh

I. Iqi rtuQn trdc thuii

2 Ofia *An cho cric khodn:
- Khiu hao tai san cO Ai*r vd bit dQng sin ddu tu
- & ktodn duphdng
OI

02
03
v.8
67.079.402.619

10.467.882.16s
36.272.597.307

tt.547.608.984

- [5i, 16 ch6nh l6ch r! gi6 h6i rlo6i do rl6nh gi6 lai

c.ic ktroan mgc ti6n tQ c6 gi5c ngopi tp 04 vI.4 12.429.044 E
.EI
* - [5i, 15 tu hogt clgng dAu tu 05 vI.3 (7.t48.806.897) (r0.006.a94.472)
.r{ci
- Chiphi lEivay 06 vI.4 93.600.000 251.847.438_
6i
- Cinkhoan cti€u chinh kh6c 07 vl.l8 (10.807 .772.3s6) *rexl
* 3. Lqi nhuQn ti hogt dQng kinh doanh '4C I
rcl

h
tru,rc thay tdi vdn tru (\ns 08 59.096.734.575 38.06s"9s9.257
- Ting, gi6m c6c kirodn phii thu 09 7.1$.1a6.707 (3.994.657.770) rI(
Fti
- Tdng, giim hdng t6n kho l0 (s7 .512.047.3ss) 95.364.515-887
- Tdng, giim c6c khoin phii tri il 22.668.645.661 5.894.587.790
-
- Tdng, giim chi phi trd trudc t2 (1.890.419.380) (338.610.523)
- TIng, gidm chimg kho6n kinh doanh 13
- t
lal vay oa ra
-.I ren t4 (e3.600.000) Qs1.u7.438)
;
- Thu6 thu nhflp doanh nghidp t15 nQp 15 V.l3 (14.428.A69.226) (6.322.s13.s31)
- Ti6n thu kh6c tir ho4t tl6ng kinh doanh t6 v.t7 75.100.000 86.610.000
- TiAn chi ktuic cho ho4t ttQng kinh doanh t7 Y.t7 (1 1.301.89s.061) (17 .t97.63r.3ss)

Luu chuyin tiin thuin't* hogt it\ng kinh doanh 20 3.797.555.921 111.306.412.317

n. Lrm chuy6n ti6n tir hogt tlQng tliu tu'

l. Ti€n chi ct€ mua sim, xdy dyng tdi san c6 dinh va
c6c Ai san dii han kh6c 21 v.8 (46s.12s.000) (269.500.000)
2. TiEn tru tt thanh lf, nhuqng b6n tdi san cii illnh va
c6c tai sandii han ka6c 22 Vt.1 335.454.546
3. Tiin chi cho vay, mua cdc cdng cg ng cta
don vi kh6c ZJ
4- TiAnftuhOi cho vay, b6n l3i c6c cdngcpngcta
ilon t kh6c 24
5. Tidn chi ilAu tu g6p v6n vdo don vi khdc 25
6. Ti€n thu trOi aAu tu g6p v6n vdo ilon vi kt6c 26
7. Ti6n thu l6i cho vay, c6 tri'c vd lgi nhuQn duqc chia 27 7.518.192.351 10.006.094.472

Lmt chaydn fiin thuin tir hottt ilQng iti4t ttr 30 7.388.521.897 @

Btio ctio noy phdi du.oc dec cilng voi Bdn thuydt minh Bdo cdo tdi chinh tiing hq 13
c6ne ry rNHH r{w vANc eAc aA quf sAr cox - s:c
Dfa chi: 418 - 420 Nguyan Thi Minh Khai, Phudmg 5, QuQn 3, tp. H6 Chi Minh, Viet Nam
sAo cAo rel ciriNs roNG HgP
Cho ndm tii chinh t6t ttlic ngdy 3 I thdng l2nlm 2019
&io crio luu chuy6n ti6n tQ t6ng hqp (ti6p theo)

MA Thuy6t
CHi TIEU
i
so minh NXm nay NIm trurfc

III. Lrm chuy6n ti6n tir hogt tlQng thi chinh

l. TiAnthutuph6thnnh cd phi6u, nhfln v6n g6p cria

chri sd htru 3r
2- Tien ra lai v6n g6p cho c6c chri sd hfru, mua 14i
cri philiu cria doanh nghi€p dd ph6t hdnh 32
3. TiEn thu tir tli vay 21.107.900.000
4. Ti€u trn nq giic vay 34 (2 r.107.900.000)
5. Ti€n tri nq gi5c thu6 tdi chinh 35
6. C6 tuc, lqi nhu0n da tra cho chri sd hfiu 36 v.13 (ls.379.462.97 s) (4r .69 4 .424 .886)

Lnt chuydn ti6n thuAn tb hogt ilQng titi clrinh 40 @, @

Luu chuy6n tidn thuin trong n5m 50 (4.193.38s.1s7) 79.348.581.903

Ti6n vir tuang tlu'ong ti6n tliu nIm 60 v.1 171.437.s34.67r 92.088.952.768

Antr huong cta thay A6i qi gia n6i aoai quy <l6i ngo4i tQ 6l (12.429.044\

Ti6n vi tuong iluong tidn cu6i nIm 70 V.t 167.231.720.474 fi1.437.534.671

TP. HO Chi Minh, ngiry 25 thdng 3 nrm 2020

's)
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,iil\
?Aful

,[u
Nguy6n Thanh Scrn LG Thrly Hnng
K6 toan tru'ong T6ng Gi6m d6c

Bdo cdo ndy phai duqc clec cing voi Bdn thuy& mtnh Bdo cdo tdi ch{nh tiing hqp
I c6ne w rNHH uw vAwc eAc oA quY sAr edn - src
Dia chi: 418 - 420Nguy6n Thi Minh rc,ui, rnoOn! 5, Qufn 3, tP. HO Chi Minh, ViQt Nam
tr eAo cAo rar cuiNu roNG HqP
Cho nim tai chinh t6t ttric ngdy 3 I thbrg 12 ndm 20 I 9

h
t eAx THUyET MrflH sAo cAo rAr cHiNH ToNG Hop
Cho nIm tiri chinh X6t ttnic ngiy 31 thing 12 ndm2019

I DaC DmM Ho4r DQNG

t 1. ffinh thr?c s& hftu viin

C6ng ty TNHH MTV Vang b4c E6 quy Sni Gdn
nhiQm hiru h4n mQt thinh vi6n.
- SJC (sau ddy gqi tit ld "C6ng ty") le c6ng ty tr6ch

t Linh vgc kinh doanh

Linh vgc kinh doanh cria C6ng ty ld sin xu6t, kinh doanh thuong mpi vdL dich vu.

t 3. Nginh ngtrB t<inn doanh

ffoat dQng kinh doanh chinh cira COng ty lir: mua bdn ving b4c; gia c6ng, ch6 tiic, xu6t nhflp khAu
hing trang sric, m! nghQ, vdng b4c, d6 quli, d6 b6n quli; s6n xudt vhng mi6ng, hing trang sftc, m! nghg

!T
van[ Uac, aa quyitinfr doanh vdng ti6uchu6n qu5ct6, xuAt nh6p khAu vdng nguyCn liQu, vdng mi6ng
theo gi6y ph6p cria NgAn hdng Nhd nudc; b6n ving bac cl6 quy thu ngopi tQ, dlch vp ki6u hlii, thu tl6i
ngoaitg th"o gi6y phdp cria Ngdn hing Nhd nudc; kinh doanh tlia 6c; cho thuO v[n phdng, cria hing;
dich vU hQi chq, tri6n lim thuong m4i nginh vdng bpc d6 quf; tl6u tu tdi chinh vdo doanh nghiQp khric;
mua b6n <16 quj, cl6 b6n quli, <16 t6ng hgp, v{t tu, thi6t bi, phg liQu ngdnh kim hoin.

4. Chu k) sin xu.6t, kinh doanh th6ng thulng

Chu k! s6n xuAt kinh doanh thOng thudng cira COng ty kh6ng qrfi 12 th6ng'
I

D4c tli6m ho4t ilQng cfra C6ng ty trong nIm c6 inh hu&ng d6n B6o c6o tii chinh
T Trong nam, C6ng ty d6 d6ng cira mQt s6 ctra hdng vi chi nh6nh hopt tlQng khdng hiQu qui.

: 6. C6u trlic C6ng ty

t
Cdc cdng ty con
TiF
quyCn
Hopt clQng kinh doanh Ti le ri re bi€u

I C6ng ty Cd ph6n Vdng

b4c D5 quy SJC Minh
Dia chi tru sd chinh
422-4228 cludng
Nguy6n Thi Minh
chinh
Sin xudt, ch€ t6c vi
kinh doanh c6c mflt
v6n s6 ich

r Khai Khai, Phudng 5, Qufn

3, TP. UO Ctri Uinfr
hing trang sric ving
b4c, kim cucrng, d6
quj, d6 b5n qu;i, trang

I C0ng ty C6 phAn Kim

hodn Sii Gdn SJC
562-4-6 dudng Luu
VIn Lang, phuong
sirc m! nghQ ,
Sin xu6t, ch6 t6c vd
kinh doanh c6c mat
5l,00Yo 5l,00oA 51,A0Yo

t B6n Thdnh, Qufln l,

TP. HO Chi Minh
hing trang sfc vdng
bpc, kim cuong, d5
quf, rl5 b6n quy, trang
sric m! nghQ 58,42oA 58,42Yo 58,420

r C6ng ty C6 phAn Vdng

bpc E6 quj SJC CAn Tho
Si5 s, ctulng Nguy6n

aqan Ninn Ki6u, TP.

S6n xuAt, chti tic vi
Trdi, phulng An H6i, kinh doanh c6c m{t
hdng trang sric vdng

I Cin Th<v bpc, kim cuong, d6

quy,
sric
di b6n quy, trang
m! nghQ 59,57% 59,57Yo 59,57Yo

I Bdn thuyiit minh ndy td m|t bO phln ho. p thanh vd phii dtqc dqc citng voi Bdo cdo tdi chinh tdng h. p l5
I
c6rue ry INHH uw vAruc e^c oA quf sAr con - s:c
Dia chi: 418 - 420Nguy6n Thi Minh xf,ui, pn"*,! 5, Quln :, tp. H6 Chi Minh, Vi€t Nam
eAo cAo rar cuiNn rONc sop
Cho ndm Ai chinh t6t ttrric ngdy 3l thdng 12 nim 2019
Bin thuyiSt minh B6o c6o tii chinh t6ng hgp (tir5p &eo)

Tn lc
quy6n
HoAt d)ngkinh doanh Tvrc bi6u
Tv rc.
chi tm sd chinh chinh von go lqi ich ouvet
4-6, duhng An Sin xuit, ch6 t6c vd
bac D6 quf SJC Chq Lon Duong Vucrng, kinh doanh c6c m{t
Phudng 9, QuQn 5, TP. hing trang sfrc vhng
HO Chi Minh b4c, kim cuong, d6
qu1i, cl6 b6n quy, trang
sircmlnghQ 51,00oA 51,00% 51,00%
Cdng ty C6 phin Vdng SO 196 frdn Hrmg S6'n xuAt, chti tr{c vi
bac D6 quf SJC Bdn Cd Dpo, phudng Nguy6n kinh doanh c6c m[t
Cu Trinh, Qufn 1, TP. hALng trang sirc vdng
ftO Ctri Uintr b4c, kim cuong, d6
quy, tl6 b5n quy, trang
sricmlnghQ 51,00Yo 51,00% 51,00Yo

Ctic cbng ty fiAn kdt

ri le
Ty te quy€n
Ho4t dQng kinh doanh Ty le phdn s& bi6u
Dia chi tru sd chinh chinh v6n g6 htu
Cdng ty 27-29, dudng Phan GiSm dinh chAt lucrng
clinh R6ng Vdng SJC Chu Trinh, phudng kim cuong - vdng
B5n Thinh, Qu0n 1,
TP. H6 Chi Minh
49,UAyo 49,0AYo 49,000
C6ng ty Li6n doanh bdng
ttSai Gdn Saindes Kh6ng cdn hopt dQng 45,00% 45,0AYo 45,00Yo
Cdng ty Cd phAn Vdng s5 29, dudng L€ Kinh doanh vdng kh6i,
bac D6 qu! SJC Kh6nh Thach, Phudng 12, vdng th6i, vdng .c6m,
H0i Qu4n 4, TP. HO Chi ving nft trang, dd m|
Minh nghQ, bpc, tl6 quf vd d6
b6n quf theo quy dinh
cria Ng6n hdng Nhd
nudc. XuAt nh{p khiu
<16 trang sric bing vdng
bpc, d6 quy vi cl6 bdn
quy 40,00Yo 40,00Yo 40,00Yo
Cdng ty C6 phAn Vdng SO l72, duong Hirng B6n bu6n ving, bgc
bac Di quf SJC Ed Ndng Vuong, phuong H6i vd kim logi quj kh6c
Chdu I, qu{n Hii
ChAu, TP. DdNing 40,00Yo 40,00Yo 40,00Yo
Cdng ty C6 phin Vdng Sti.15g, cluorg Ph6 Co B5n bu6n virng, b4c
bpc D6 quf SJC Phri Thq Didu, Phuong 6, Qufn vi kim lopi qui kh6c
11, TP. H6 Chi Minh 32,00oA 32,00yo 32,00oh

Aan tn yh minh ndy h m1t bO ptqn hqp thanh vd phdi duqc dqc ci ng vdi Bdo ctio tdi chinh tiing hqp 16
r c6xc ry rNHH uw vANe e4c sA qui ser eom - s:c

tr Dfa chi: 418 - 420 Nguy6n Th! Minh Khai, Phuon! 5, Qufu 3, Tp. tt6 Chi Minh, ViQt Nam

f
eAo cAo rel cniNu r6Nc HOp
Cho nim tdi chinh kiit tnric ngdy 31 th6ng 12 nim 2019
Bin thuy6t minh 86o c6o tii chinh t6ng hgp (tiiip theo)

It Ctic tton v! trqc thuQc khdng cd tu cdch phdp nhdn hgch todn phy thuQc
T€n don vi
Chi nhinh SJC Bac

Chi nh6nh SJC Bi6n

Li6u
Hda
Dia chi
Trung tAm &ucrng mai Vincom B4c Li6u, kh6m l, Phucrng 3, TP. Bpc
Li6u, tinh B4c Li€u
SO te khu phti i, tludng Phan Dinh Phing, phudng Quang Vinh, TP.
Bi6n Hda, tinh D6ng Nai
Chi nh6nh SJC Binh Duong Khu phti Binh E*c 1, phudng L6i Thi6u, thi xd Thufln An, tinh Binh
Duong
Chi nhdnh SJC Binh Phu6c LO 77, ttu&ng No Trang Long, phulng TAn Binh, th! xd D6ng Xoei, tinh
Binh Phudc
Chi nhdnh SJC Ci Mau Si5 05A, duong Hirng Vuong, kh6m 3, Phudng 7,TP. Ci Mau
Chi nh6nh SJC Ed Lat Si5 25, tluong Phan BQi Chdu, Phulng l, TP. Di Lgt, tinh LAm D6ng
Chi nh5nh SJC H4 Long Trung t6m thucrng m4i Vincom, Toi nhd Vincom Plaza H4 Long,
phudng B4ch Ddng, TP. Hp Long, tinh Qu6ng Ninh
Chi nh6nh SJC Hu6 56 146, clucrng Hirng Vuong, phudng Phri Nhufn, TP. Hu6, tinh Thira
Thi6n Hu6
Chi nh6nh SJC Long Xuy€n Si5 8/5, cluong Nguy6n Tr6i, phudng M! Long, TP. Long Xuy6n, tinh

chi nh6nh sJC Mi6n B6c firoo,T,fu"g Giang v6n Minh, phuhng Doi c5n, qufn Ba Binh, Tp. He #
N0i ,7
Chi nhinh SJC Mi6n TAy Gian hing T25 thuOc tAng tr6t, Trung t6m thunrg m4i Sense City, si5 0l ;fr
Dai l0 Hda Binh, phudng TAn An, qufnNinh Ki€u, TP. CAn Tho 'iltl
)Tn
Chi nh6nh SJC Mi6n Trung 56 185, dy*g Nguy6n V[n Linh, phu]ngNam Ducrng, Qu6n Hii Chdu, Gt
TP. Di N[ng SA
Chi nh6nh SJC Nha Trang
56 t3, duong Ng6 Gia Tg, phudng Tdn L{p, TP Nha Trang, tinh Kh6nh
Hda .3.
Chi nh6nh SJC Phan Rang Trung tdm thuong mpi toi nhi Vincom Maximark, s6 122, dulng 1614, -
phuong My Hei, TP. Phan Rang - Th6p Chdm, tinh Ninh Thufln
=
Chinh6nhSJCQu{ngNam 56 435, ducrng Phan Chu Trinh, khu ph6 3, phu}ng Phu6c Hda, TP. ,/
.sg
T1m Kj,, tinh QuingNam
Chi nh6nh SJC QudngNgdi SO 257 - 259, cludng L0 Trung Dinh, phudmg Trdn Hung D4o, TP.
r0
'[t
Qudng Ng6i, tinh Qudng Ngdi
Chi nh6nh SJC Quy Nhon SO 241-243, <ludng TrAn Hrmg D4o, phuhng Tran Hrmg D4o, TP. Quy
ru
Nhon, tinh Binh Einh A
Chi nh6nh SJC Hflu Giang LO Ll-K6 tAng 1, Trung t6m thuong m4i Vincom Plaza Hfu Giang, ttl.J
Phuong V, TP. V!Thanh, tinh Hflu Giang
Chi nhrlnh SJC Rach Gi6 Gian hing L.l-K3, Trung t6m thuong mpi Vincom Plaza Rpch Gid, Lo = l

A12, khu phd l, phudng Vinh 86o, TP. Rach Gi6, tinh Ki€n Giang l
l

C&a hing nt trang SJC 1 Ting trQt, gian hing Ll-K10, Trung tdm thuong mai Vincom Thri Dric,
sO ZtO V6 Vdn Ngdn, phuong Binh Thg, qufn Thtr Dric, TP. Hd Chf
Minh
Cira hdng n[ trang SJC 2 Si6u thi Lotte Mart, sO +eg Nguy6n Hfru Thg, phudng TAn Hmg, QuAn
7,TP. H6 Chi Minh
Cria hing nt trang SJC 3 Ldu2, c6ng 17, khu vgc cSch ly ga qutic t6 sin bay T6n Sor NhAt, sO 45
Trudng Scrn, Phudng 2, qu{n Tdn Binh, TP. HO Chi Minh
Cria hdng nft trang SJC 4 Gian hdng si5 KGF-03, Trung tAm thuong mpi Big C Au Ccv, sO OgS Au i

Co, phulng Tin Thdnh, qu4n Tdn Phit, TP. UO Cni n4inir tr
q

Cfta hdng nfi'trang SJC 6 SO a-O An Duong Vuong, Phuong 9, Qufln 5, TP. UO Cni Uintr
{
Cfta hdng nt trang SJC 7 Gian hing Bl-188, Trung t6m thuong m4i Vincom, s6 72 LC Th6nh I
I

T6n, phudng B6n Nghd, Qufln 1, TP. HO Chi Minh

Cira hdng nt trang SJC 8 Trung tdm thuong m4i Nowzone, sii 235 Nguy6n V[n Cir, phudng
Nguy6n Cu Trinh, Qufln 1, TP. H6 Chi Minh
Cfa hing nt trang SJC 9 Trung t6m thuong m4i Sense CiLy,242 Ph4m Vdn D6ng, phuong HiQp

Bdn thuydt minh nay ld m|t b0 phqn hW thdnh vd phdi duqc iloc cilng vai Bdo cdo tdi chinh t6ng hqp l7
I c6rue ry INHH uw vAruc eAc oA quf sAr cdn - slc

I Dia chi: 418 - 421Nguy6n ThiMinh rc,ui,

eAo cAo rer cHiNu roNG HoP
pt"t*i

Cho ndm tdi chinh t6t ttuic ngdy 3 I thing 12 nim 2019
5, Qupn 3, tp. Hd Chi Minh, Vi€tNam

I Bin thuy6t minh B5o c6o thi chfnh t6ng hgp (titip theo)

I
TOn tlon chi
Binh Ch6nh, qu$n Thri Eric, TP. HO Chi Minh

r
Cria hing n[i trang SJC l0 Gian hdng 7,ting trQt, Trung tdm thuong mpi Parkson, so s6 126 Hirng
Vucrng, Phucrng t1 Quan 5, TP. Hd Chi Minh
-hdng
Cria hiLng nt trang SJC 11 Gian 125, ting trQt, Si6u thi Maximark, s5 15-17 CQng Hda,

r
Phuong 4,qufln Tin Binh, TP. HO Ch( Minh
Cua hang nt trang SJC 115 SO f f S, duhng Nguy6n C6ng Tni, phuong Nguy6n Th6i Binh, Qu{n 01,
Nguy6n C6ng Tru TP. H6 Chf MiNh
Cua hang nt trang SJC 12 Trung t6m thuong m4i Vincom Mega Mall Th6o DiAn, sO tSg Xa l0 Hi

r Cria hing nft trang SJC 13

NQi, phuong thao OiAn, Qufn 2, TP. H6 Chi Minh
Gian hdng FJ*6, FJ*7 ting trQt, Trung tim thucrng m4i Parkson Cantavil
thuQc khu phr?c hgp Cantavil An Phri, s6 01 <ludng Song Hanh Xa LQ

r C&a hang nfr trang SJC 14

Cua hang nfr trang SJC 16
HdNQi, phuong An Phir, Qufn 2, TP. HO Chi Minh
SO:qZ, iuong Hai Bd Trtmg, Phuong 8, Qu4n 3, TP.HO Cni H'tintr
Trung tdm thuong m4i Vincom Quang Trung, sO tgO <ludng Quang
Trung, Phulng 10, qu6n Gd V6p, TP. Hd Chi Minh

I Cria hing nfr trang SJC 17

Ctia hing n& trang SJC 18
5627-2g,tludng Phan Chu Trinh, Qufn 1, TP. Hd Chi Minh
Sd 295, cludng Trulng Chinh, Phudng 14, qufn Tdn Binh, TP. H6 Chi
Minh
:1

I Cria hing nt trang SJC 19 Trung tdm thucrng mpi Vincom.Quan 9, sl5 50 dulng L€ Ven Vi€t, .I
phudng HiQp Phri, Qufn 9, TP. HO Chi Minh
,rt
Cria hdng nfr trang SJC 20 Trunglam tiuong m4i Vincom Plaza Go V5p, s5 12, cluhng Phan Vdn ..ll
Tri, ihudng 17, qufln Gd VAp, TP. HO Chi Minh
Cira hdng nfr trang SJC 21 Trung tAmihuong m4i Big C Qufn 7, sr5 10 NguyEn Thi ThQp, phulng (
ts Cira hing nft trang SJC 22
Tan Fhri, Qufn 7, TP. Ho chi Minh
56 8Zt, dudng C6ch Mpng ThSng T6m, Phulng 7, qu{n Ten BinlL TP.
:t
cl
-
h Cria hang nt trang SJC 23
Cira hdng nfr trang SJC 24
HO Ctri tUinfr
A1, Cu x6 Phri Ldm B, Phuong 13, Qu4n 6, TP. H6 Chi Minh
55 t0Z, clubng Nguy6n Oanh, Phudng 7, qu{n Gd Vlip, TP. HO Chi
.-
illri

tr Thufn
Minh
Xi nghiQp nt trang SJC Tan L6 Y.04B <luong s5 i3, khu cdng nghiQp thuQc khu chi5 xufu tan
Thufln, phuong Tdn Thudn D6ng, Qufn 7, TP. HO Chi Minh
ilct
,fmE
.rvi1
&(
1. Tuy6n nii ve mra nlng so sfnh thdng tin tr6n B{o c6o tiri chfnh
r4
I

CAc sO liQu tuong ung cfia nim tru6'c so s6nh <lugc v6i s5 tie, cira ndm nay.

8. Nhfln vi6n
Tpi ngdy ktit thirc ndm tdi chinh C6ng ty c6 681 nhdn vi6n dang ldm viQc (sd dAu nim ld 627 nhdn
vi6n).

tr. NAM rAr cuirsn, DoI{ vI TrEN TE sU DIrNG TRoNG KE ToAN

1. NIm tiri chinh

N6m t1i chinh ctia Cdng ty Uit Oiu tu ngdy 01 th6ng 01 vd k6t thric vdo ngdy 3l th6ng 12 hdng ndm.

Dcrn vi tidn tQ sfr dgng trong X6 todn

oon ui tiAn t6 sri dinf trong kii toan ln Ddng ViQt Nam (VND) do phdn l6n cdc nghiEp v.u clugc thuc
hiQn bing ilcrn v!ti6n tQ VND.

18
Aan li*y,i, minh nay, ld mAt bq phbn hW thanh vd phdi iluqc ilQc citng vai Bdo cdo tdi chinh ting hqp
c6nc ry ruHH irrY vAilG Elc Di qtrf sAr eotr - src
Dfa chi: 4tB - 4ZONgoyEn lti l,fgh Kbat Fhr'qry 5, Q6tr 3, TP. Hii Chf Minh, Viet Narn
BAo CAo TAI CHiNH T6NG HOP
Cho nf,rn Gi chinh kiSt th0c ngay 3l rruing 12 nem 2019
Bin thuy6t minh B5o crio tii chinb t6ng hgp (ti€P @)

m. CHUAN Mgc vA cff DO r(E T(}AN Ar nqnc

1. Ch6 dO k6 torin 6p dgng

C6ng ty ip dpng cac Cnuan mpc K6 torin Vi€t Narn, Ch6 dO K(i to6n doanh nghiQp ViQt Nam duo. c ban
hinh theo Th6ng t" 16 zoolzo i+rrr-erc ngiry 22 thbng 12 ndm 2014 vd cdc thong tu hu6ng d6n thuc
;iqn"h"r*ru"-f.A ro,a, cria BO Tni chinh trJne viec fap ,a trinh biy 86o c6o tdi chinh t6ng hqp.

) Tuy6n u6 v6 viQc tuAn thri chuin mr;c k6 todn.vir cn6 eO k5 todn

ilA;; cra* aa" aim bio <tr tu6n thri y€u cAu cfia cac cnuan myc Kti to6n ViQt Nam, Chi5 dO K.5
to6n doanh nghiQp ViQt Nam duo.'c ban hdnh theo Th6ng tu s6 20012014/TT-BTC ngiry 22 thfing 12
ndm 2014 cfing nhu crlc th6ng tu hucrng ddn thgc hiQn chuAn muc kti to6n cria B0 Tai chinh trong viQc
lfp vi trinh biy 86o cdro tdi chinh tdng ho.p.

rv. cAc crriNH sAcH rt roAN AP otlxc

1. Co s& Iip 86o c6o thi chinh

86o c6o tdi chinh <luqc l?p tr€n ccy so kii toSn d6n tfch (trir c5c th6ng tin li6n quan ct6n c6c lu6ng tiAn). '.\
a\

C6c don vi trTc thu6c hinh thinh bQ m6y fC to6n ri6ng, hlch to6n phu thuOc. 86o c6o tii chinh
t6ng 'lu
hgp cira toin C6ng ty dugc lfp tr€n co so t6ng hqp 86o c6o tii chinh cira c6c dcrn vi fl'trc thuQc.
d
'lt
'll
Cric giao dich bing ngo4i tQ
C6c giao dich ph6t sinh bing ngo4i tQ ctu6. c chuy6n aOi theo tj'gi6
in ddi fj' gi6 tai ngiy phit sinh giao dich- Sd du
t4i ngdy
n4c khoin s6c nsoai nsiv kiit thric nim
t4i ngiy
tC tai tdi inh
chinh c quy d6i theo tj' gi6 t+i ngny 1
c6c mgc ri6n
khoAn mrrc ti6n te
tQ c6 g5c ngo4i tQ cluo.

ney.
,>
Ch€nh lQch r! gi6 ph6t sinh trong n[m tir c6c giao dfch bing ngo+i tQ duc.c ghi thln vio doanh thu \t-.,t
hopt itQng tii chfnh ho6c chi pni iat chinh. chc;h lQch rj gin do a*l
gia l4i c5c khoan muc ti€n t0 co Y\
g6" ngoal tQ tai ngdy t<6t ttuic ndm tii chinh sau khi bt trir ch€nh lQch tnng vi ch6nh lfuh girim tluo. c
J HIII

JVi,I
gni nt an vio doanh thu hopt dQng tni chinh ho4c chi phi tii chinh'
:/,
T}i gi6 st dr;ng d6 quy d6i c6c giao dich ph6t sinh bing ngo4i te le t'i gi6 giao dich thuc t6 t+i thli
ai6,i oiar ;irf,s;;";i.h. Tj gi6"giao dictr thuc t(i doi v6i &c giao dfch bing ngo4i t$ ttusc x6c tlinh
#
nhu sau:
. OOi v6i ng phai thu: tV giqmua ngo4i tQ cira ngdn hdng thucrng mai noi C6ng ty chi ellnh kh6ch
hing thanh io6n tpi thdi di€m giao dlch ph6t sinh'
Erol vol ng
OOi"vOi phii Ira:
nq pnal irit: ty
[y gla
gi6 b6n ngoai td cria ngdn hdng thuong m4i ncri C6ng ty dU ki6n giao dich
uarr rr
tai thd'i di6m giao dlch Ph6t sinh.
OOi vOi 16" giuo dich mua sim tdi s6n hoic c6c khoin chi phi dugc thanh to6n ngay bing ngoai tQ
""e"
(kh6ng quu tdi khoin phii tri): ty ei6 mua ngo4i tQ cria ng0n hdng thuong m4i noi C6ng ty
thUc hiQn thanh to6n.

phdn hqp thdnhvd phdi duqc dQc ci'mg voi Bdo cdo tdi chinh ing hqp t9
Bd" ,h*d, -,"tt noy n *0, bO
I c6r,rc ry INHH Mw vANG BAc DA QUf sAr con - src
I Dia chi: 418 - 421Nguy6n Thi Minh Khai, Phubng 5, Qu{n 3, TP. H6 Chi Minh, viQtNam
BAO CAO TAI CHiNH TONG HOP
Cho nim tii ttrtc ngdy 3 I thdng l2nim 2019
chinh t<6t

I Bin thuyiit minh B6o c6o thi chinh t6ng hqp (ti6p theo)

Ty giest dpng ae aann gii lSi s5 du c6c khoin mpc tiAn tQ c6 g6c ngopi tQ t4i ngdy ki5t thric nlm tii

I chinh dugc x6c tlinh theo nguy6n t[c sau:

. pi5i v6i c6c kho6n ngopi tC grii ngfln hdng: fj gi6 mua ngo4i tQ ctra ngAn hing noi C6ng ty md tdi
khoin ngopi

I
tQ.
. OOi vOi cac kho6n mpc tiiin tQ c6 g5c ngopi tQ ilugc ph6n loai ld tii.sin kh6c: fj'gi5 mua ngoai tQ
hdng C6ng
cria Ngin heng TMC|, Ngo4i thuJrg vlgrNam - chi nhann TP. Ho Chi Minh Nea"
ty thuong xuy6n c6 giao dich).

I . ptii vOiiac khoan muc ti€n tQ c6 g5c ngo4i tQ clugc phan loai ld nq phai trh: ty gi6 b5n ngo4i
cria Ng6n hnng TMCi, Ngo4i tto*g viEt Nam - Chi nh6nh TP. HO Chi
ty thuong xuy6n c6 giao dich).
Minh (NgAn hing Cdng
tQ

I 3. Tiin vi c6c khoin tuong tluong tidn

iii" u". gi;;6, ;i;tien g,ii.ngan hdng khong ky hal. C6c khodn tucrns cluong ti6n ld c6c khotur

I ;til;;il "o
rr,"i';"*i; h'd;?r,o"g
r.,u,
ding thtnh m6t lugng tiAn xic dinh vA kh6ng c6 rrii ro trong viQc
b6o crio.
chuy6n
:,".
d6i
kP
q"u6 03 ir,ane r.6
thdnh ticn tai
g?ltu
tir ngiy diu tu,
1*lg "llr.?l
tho'i di€m

I 4. Cic khoin tliu tu tii chinh

Ctic khodn ddu u vdo cilng ty con, cing ty lidn kAt

t C6ng ty con
C6ng ty con ldL doanh nghiQp chiu ss
il;il|*"itfi:#;"-"iiln""n",ii'"irrn
ki6m so6t cta C6ng ty. ViQc ki6m so6t dat
vd hopt dqns cta lounh nghiQp nh0n
d6'
diu tu nhim
Y
tluqc.khlg:lg'y.3]i"'I
qrq

oy *
,rrr{rl

I cluo. c lgiich kinh t6 tir c6c hoat dQng cria doanh nghiQp
"'il1
Cdng ty hAn k€t
Cdng ty li6n ket li
doanh nghiQp mi C6ng tv c6 f,nh hu6ng- 9tog 16.'llTs Fons^"o-,:-Y611-o:il -t:l:
quy€n tham gta vao vrcc
a6iioicac chinh s6ch tii chintr-vd hoat d6ng. Anh huong tl6ng kC th€ hiQn o
;;;';;;iltd s6ch tii'ctr-intr vi hoat <tOng cria doanh nghiQp nhdn dAu tu nhung
T Jirt,

it
"trrr,
kh6ng ki6m soit c6c chinh s6ch ndY.
'A

Ghi nhdn ban ddu

C6c kho6n diu tu vio c6ng ty con, c6ng ty li6n k6t dugc g1i nhfn ban
dAu theo gi5 g5c, bao g6mgi6 A
tubenq r;i
mua hoflc khoin g6p v6n cQng c6c chi phi a;;; tr*t tfrp ACn vigc dAu to. f*ong ttup.diute.tai
liil r.//
thoi .//
;i;u, ,Clefa'phi-il;?;il;"'duqc ehi nhpn theo eia t.i hsp li cria tii san phi tiAn
oni;G,
di6m phSt sinh.

I
I

"rr,rr,
vd lgi nhuf,n cria c6c kj, tru6c khi kho6n dau tu dugc mua du'. c hach
c6 ttic-tn"a;

doanh thu. C6 tirc

air-i,i aj. ca ,*r ra
duo..c nhin bing c6 phi6u duqc ghi nh{n theo
torin giim 916 tr1 ctla
lqi nhu?n cria c6c kj, sau khi khoin diu tu du-o. c mua duqc ghi nhan
mQnh gi6.

I
I

D$ phdng tiin thiit cho cdc khodlt diu tuvdo cdng tv con vd c6ng;,ty !:? !:: -.--^ *,^,
Oo pfrOfi t6n thAt cho c6c kho6n dau tu vdo.c6ng ty con, c6ng ty-1i6n .kqdyn:1Lc-h Ee
con, c6ng ty li6n r<et ui ro v6i mric trich lip uing *renn lQch.
gita v5n g6p thgc t6 cria ciic
khi c6ng $-
ue1.ei conq

I tv con. c6ne rv ric, t?i ra ro"

"tri
r" hil th\r;6 nhin v6i tv te gop v6n cfia C6ng ty :9-"T.t":g:
ia" *,i, i,"i"'i6'",r" .a" b6n tai c6ng ty con, c6ng ty li€n kct. N6u c6ng ty corqli c6ng
,*q"; fap dao n".p ,f,aT tt i c6n crl 4"6 ,a" <linh du phdng t6n thAt 86o crio
tailiifi
qv li6n ket [e doi
tii chinh @

I nhit.

T6ng, giAm
"ao

sO dg phdng t6n thit dAu tu vio c6ng ty con, cdng ty li6n ktit
chinh duo. c ghi nhin vio chi phi tii chinh'
can phei u.i& LaP lai *4 1;

I thriJnam tii

I
I Ba, ,n yA, minh nay li m$t b$ phSn hqp thdnh td phdi iluoc clQc citng voi Bdo cdo
tii chirt tug i@
c6lc ry rNHH Mrv vANG BAc DA Quf sAr edn - src
Dla chi: 4tB - 421Nguy6n ThiMinh Khai, Phulng 5, Quin 3, TP. H6 Chf Minh, ViQtNam
eAo cAO TAI CHINH T6NG HqP
Cho n6m tdi chinh k6t ttlic ngdy 3 l th6ng 2019
12 nEm
B6n thuyiit minh 86o c6o tiri chinh tdng hqp (ti6p theo)

Cdc khodn tw vdo cilng cg oiln crta don vi khdc

itiu
#; ;;;; .6rs;o;il",ri a*, vi kh6c bao g'6m c6c khoin da;r ty c6ng cp v5n nhtmg c6ng tv kh6ng
c6 quy6n kiiSm io6t, d6ng ki€m so6t ho{c c6 6nh hudng tl6ng kC d6i vdi b€n dugc ddu tu.

Cic khoin dAu tu vdo c6ng cu v5n cria clon vi kh6c.<lugc ghi nhAn ban ilAu theo gi6 g6c, bao g6m gi6
mua ho{c khoin gOp ,5r".Org ca".chi phi trgc ti6p ti€n quu, d6n hoat dQng diu *.. .C-" tuc "vd lo. i
nhuin cfia c6c kliru6c ktri khoAn diu tu dugc mua <lugc h4ch toin giim gi6 tri cria chinh khoin ddu
;*. afu" rifqirfruA, cta c6c kj, sau khi khoin dAu tu clucv. c mua?oq" glti nh{n doanh thu. C6 tirc
dugc nhin bing c6 phi6u ctu-o. c ghi nh{n theo mQnh gi6.

Dg' phdng t6n th{t cho c6c kho6n dAu tu vio c6ng cg v6n ctra don vi khic clugc. trich l{p nhu sau:
. bOi iOi tnoa, dAu tu vio c6 phiiSu ni€m y€i no6c gi6.tri hgp ty khodn elAu tu <lugc x6c rlinh tin
c{y, viQc l6p dU phdng dga tr€n gi6 tri thi trudng ctia c6 phi6u'
. o6i-roi rnoan'alu tu t<trong xac ainn ilusc gi6 tri hqp llf tai.thdi.di6q ll: c6o., viOc lap du phdng
dugc thgc hiQn c6n cri vio khoin l5 cria b€n duo.'c ddu tu v6i mirc trich lQp b[ng ch6nh lQch gita
v6n g6pthgc t6 cira c6c b6n tgi tlon vi kh6c vi v6n chri so htu thr,re c6 nhdn vdi tji lQ g6p v6n ctra
COng ty so v6i t6ng sO v6n g6p thuc t6 cria c6c b6n t4i clon vi kh6c'

Ting, giim s6 dg phdng t6n th6t elAu tu vdo c6ng cp v6n cria don vi kh6c cAn phni trich lip t4i ngdy
tet ttrnc ndm tii chinh tluo. c ghi nhan vio chi phi tdi chinh'

Cdc khoin phii thu

C6c khoin nq ph6i thu duo..c rrinh biry theo gi6 tri ghi sO tni ai c6c khoin dg phdng phii thu kh6 ddi.

ViQc phdn lopi c6c kho6n phli thu ld phni thu kh6ch hang vi ph6i thu kh6c du-o. c thgc hi-6n
theo nguy€n
tdc sau:
. phii thu cira kh6ch hirng ph6n 6nh c6c khoin phai thu mang tinh ch6t thuong mpi ph6t sinh tu giao
dich c6 tinh ch6t *ru - b6, giira Cdng ty vd ngudi mua ldL don vi dQc lap v6i Cdng .!
ty'
. ph6i thu kh6c phan 6nh c6c kho6n phii thu kh6ng c6 tinh thuong mpi, kh6ng li6n quan cI€n giao
dlch mua - bin.

Dg ph6ng ph6i thu kh6 d6i dugc lfp cho timg kho6n ng phii thu kh6 ddi cdn cr? vio tu6i ngqui h4n
cta c6c kho6n ng sau khi da bir tru v6'i khoin ng phii tra (ndu c6) hoflc dlr ki(in mirc t6n th6t co the
xdy ra,cu thii nhu sau:
. Ot5i v6i ng phii thu qui han thanh to6n:
- 30% gii tri A6i v6i khoin ng phii thu qu6 h4n tir tr6n 6 th6ng iltin du6i 1 ndm.
- S1%[ia tri aOi vOi kho&n nq phai thu qu6 h*n tu i n6m d6n du6i 2 ndm.
- 1O%Eia t.i a5i ,Oi kho6n no pf,ai thu qu6 h4n ttr 2 ndm d6n du6i 3 n[m.
- tOO7 gi6 tri d5i v6i khofln nq phii thu qu6 h4n tir 3 ndm tr6l€n.
. O6i v6i nq"phei thu chua qu6 hpn thanh to6n nhrmg kh6 co khd ning thu hdi: cdn cri vio dg ki6n
mric t6n ttrAt AC lflp du Phdng.

T6ng, gi6m sri du du phong nq phii thu kh6 ttoi cAn phdi trich lfp tpi ngdy k6t thric nim
tdi chinh dugc
ghi nh{n vdo chi phi qu6n lf doanh nghi$p.

tting hqp 21
BA, ,hr;t, minh noy ld mqt b0 phdn hW thanh vd phdi iluqc dQc cing vdi Bdo cdo tdi chinh
I c6ruc w rNHH uw vAne n+c sA Qui sar eon - src
I
I Dia chi: 418 - 420Nguy6n Thi Minh fUui, nnoon! 5, Qu6n :,
eAo cAo rer cnixn roNG Ho. P
thtc ngdy 31 thang 12 nim 2019
fp. UO Chi Minh, ViQt Nam

t
Cho n6m tbi chinh krit
Bin thuy6t minh B5o c6o tiri chinh t6ng hgp (tii5p theo)

Hing.tiin kho.

r Gi6 g6c hing t6n kho <tugc x6c <Ilnh nhu sau:
o Nguy€n vat lieu, hing h6a: bao gdm chi phi mua vi cic chi phi li6n quan tryc ti6p kh6c ph6t sinh

t
il5 c6 dugc hing t6n kho d elia di€m vi tr4ng th6i hiQn tai.
. Chi phi sin xuAt kinh doanh dddang: chi bao g6m chi phi nguy6n vat lieu chinh.
. Thanh phAm: bao gdm chi phi lrguy6n vflt liQu, nhin c6ng trpc ti6p vd chi phi s6n xu6t chung c6

t
li€n quan trgc ti6p ctugc phdn b6 dUa tren mirc clo hoat clQng binh thucrng.

CuOi m5; th6ng C6ng ty x6c dlnh gi6 tri ving tdn kho theo gi6 vdng binh qudn gia quyAn cria ving
nh4p trong th6ng.

T 7. Chi phi tri tru6c

Chi phi tri trudc bao gdm c6c chi phi thgc t6 da pfrat sinh nhung c6 li6n quan tttin kt5t qui ho4t <lQng
san xuft kinh doanh cia nhiAu fy kii toan. Chi pili tri tru6'c cta COng ty chri y6u ln tiAn thu6 d6t va

T thu€ nhi tri trudc. TiAn thu€ nhi, thu6 ddttratru&c du-o. c phdn b6 vio chi phi theo phuong ph6p <ludng
thing tucrng img vdi thoi gian thu6.

r Tiri sin thu6 hogt ilQng

ThuC s6n dugc phdn loai li thu€ ho4t clQng nt5u ph6n lcrn rrii ro vA lgi ich gin li6n v6i quy'in sd hiru
tii
tii sin thuQc vC ngudi cho thu6. Chi phi thu6 hopt dQng cluo.c phin 6nh vdo chi phi theo phucrng ph6p
duong thing cho sutit thcyi h4n thu6 tii sin, kh6ng phg thuQc vio phuong thfc thanh toin ti6n thu6.
T
I 9. Tii sin cli a;nn hiru hinh
Tdi sfln cO Olnfr htu hinh duo.'c th6 hiQn theo nguy6n gi6 trir hao mdn lfiy k6. Nguy€n. gi6 tei t* 9o
anftfrt" hinir bao g6m toin b0 c6c chi phi ma -O"g ty phei bo ra dti c6 duo. c tai sin cO Ainir tinh tttin
,nJi Oi!* elua thi sin d6 vio trsng thei ;An sing siripn g. Cdc chi phi ph6t.sinh sau ghi nhan ban tt6rl
chi clugc ghi tang nguy6n gi5 tdi sdn cii dinh n6u c6c chi phi niy chic chin liln tlng lqi ich kinh G
T trong tu'ong lai do sri dpng tdi sin <16. C6c chi phi phit sinh kh6ng th6a mdn di6u ki€n tr6n tluo. c ghi
nhfln Ii chi phi sdn xuAt, kinh doanh trong nlm.

T Khi tei sin cd dinh hiru hinh tlugc b6n hay thanh ly, nguyOn gi6 vi gi6 tri hao mdn Ifiy ki5 cluo. c x6a s6
vi lai, 15 ph6t sinh do thanh lli dugc ghi nhan vio thu nhQp hay chi phi trong nlm.

T Tdi sin cO Ointr htu hinh tlugc kh6u hao theo pl.ruong ph5'p iluong thing dga tr6n thdi gian hiru dpng
uoc tfnh. Sii nam kh6u hao cria c6c loai tii sdn c6 tlinh hftu hinh nhu sau:
Loaitii sin c5 ctinh Si5 ndm

T Nhd ctra, vft ki6n tnic 24 -25

05-12

r
M6y m6c vn thitit bi
Phuong tiQn vfn tii, truy6n d6n 06
Thi€t bi, dgng cr,r quin lf 03-05

I
Tdi sin c6 dinh khac 04

10. Tiri sin cii Ainn v6 hinh

Tii sin ainn v6 hinh ducy. c th'3 hipn theo nguyen gi6 trir hao mdn lfiy k€.

I "5
Tii s6n cO Ainn vO hinh cria C6ng ty Id quyAn, sri dpng d6t. quy6n sri dpng d'5t li todn Q0 c6c chi phi
1h". ;6 &* ,, d6 chira c6 li6n quan trlrc ti6p t6i dfi y duni, tao g6m: tiAn.chi ra cl6 c6 quydn sir

r Jr;g aai
"i?
pii"rr" Aa, bir, giii prrong m[t b]ng, san l6p m4t bing, lQ phi tru6c ba... QuyAn sri dpng
d6t kh6ng x6c dinh thoi han khdng du-o. c tinh khAu hao.

Khi tai sin cri dinh vO hinh <lury.c b6n hay thanh I;i, nguy€n gi6 vi gi6 tr! hao mdn lfry kii tluo. c x6a s6
vir l6i, 15 phit sinh do thanh lf du-oc ghi nhfn vio thu nh6p hay chi phi trong n6m.
;

r Aa, in*ya, minh ndy ld m1t bO phdn ho.p thanh vd phii du.oc ilec cirng voi Bio cdo tdi chinh tdng hqp
cOlc ry rNHH r{w vANc s4c aA euf snr con - src
Eia chi: 418 - 420 Nguy6n Thi Minh Khai, Phudng 5, Qu{n S, fp. Hd Chi Minh, Vigt Nam
eAo cAo rer cHiNn r6Nc uqp
Cho n[m tei chinh kt5t thric ngdy 31 th6ng 12 nim 2019
Bin thuyi5t minh 86o c6o tiri chinh t6ng hqp (ti.ip theo)

11. Cdc khoin nq phii tri vir chi phi phii tni
C6c khoin ng phii tri vd chi phf phni tri dugc ghi nhfn cho si5 ti6n ph6i tri trong tucrng lai li6n quan
d€n hdng h6a vi dich vu tli nhfln duo. c. Chi phi phii tr6 tlury. c ghi nhfln dga tr6n c6c u6'c tinh hqp lf vC
sd ti6n phii tr6.

Vigc phin lopi c6c khoAn phii tri li phii tri ngucri bin, chi phi phni tri vi phii tri kh6c <lugc thyc
hi6n theo nguy€n tlc sau:
o PhAi tri ngu&i b6n phin 6nh c6c khoin phAi tr6 mang tinh ch6t thuong mai ph6t sinh tu giao dich
mua hdng h6a, dich vg, tdi sin vi ngudi b6n li tlcrn vi dQc lfp v6i C6ng ty.
. Chi phf ph6i tr6 phin 6nh chc khoin phii trd cho hing h6a, dich vu <15 nhdn clugc tir ngu<ri b6n
hoic d5. cung cAp cho ngudi mua nhung chua chi tri do chua c6 h6a don ho[c chua ehi h6 so, tii
liQu k€ todn vd c6c khoin phii tri cho ngudi lao tlQng vA tiAn lucrng nghi phdp, c6c khodn chi phi
sdn xuit, kinh doanh phiitrich tru6'c.
. Phii tri kh{c phin 6nh c6c kho6n phii tri kh6ng c6 tinh thuong mai, kh6ng li6n quan cltin giao
dich muq bin, cung cAp hdng h6a dich vp.

Cic khoin nq phii tri vi chi phi phii tri cluo-c ph6n lopi ngin h4n vi dii h4n tr6n BAng c6n rt6i kii to6n
t6ng hqp cin cf theo lcj,han cdn l4i t4i ngdy kiit thic ndm tdi chinh.

12. Qui phit tri6n khoa hgc vir c6ng nghQ

Qu! ph5t tri,5n khoa hgc vd cdng nghQ dugc thinh lap nhim tqo ngudn tii chinh <liu tu cho ho4t dQng
khoa hgc vd c6ng nghQ cria C6ng ty nhu sau:
. Cin kinh phi ae thgc hiQn c6c de tei, dg 6n khoa hqc vi c6ng nghQ.
. H6 tro.'ph6t tri6n khoa hgc vi cdng nghQ:
- Trang bi co s0 vflt ch6t - k! thuat cho hopt ctQng khoa hgc vi cdng nghQ.
- Mua m6y m6c, thi6t bi AC OOi m6i c6ng nghQ tryc ti6p stt dpng vio viQc san xu6t sen pham.
- Mua bin quy€n c6ng nghQ, qry'5n sri dpng, quyAn iO f,fu s6ng ch6, giii ph6p hfru ich, kii-lu
d6ng c6ng nghi6p, th6ng tin khoa hgc vd cdng nghQ, c5c tai liQu, sin phim c6 li€n quan dd
phpc vu cho ho4t dQng khoa hgc vd c6ng nghQ.
- T16 lucrng, chi thu6 chuy6n gia ho{c hqp ddng vdi t6 chftc khoa hgc vi c6ng nghQ dd thuc hien
c6c hopt clQng khoa hgc vi c6ng nghQ.
- Chi phi cho ddo t4o nh6n lyc khoa hgcvd c6ng nghQ theo quy <tinh cta ph6p ludt v€ khoa hgc
vd c6ng nghQ.
- Chi cho c6c hoat ilQng s6ng kitin cii ti6n k! thuft, hqp ly h6a sin xu6t.
- Chi phi cho c6c ho4t dQng hqp t6c nghi€n criu, tri6n khai v6 khoa hgc vd c6ng nghQ v6i c6c t6
chfc, doanh nghiQp ViQt Nam.

Tdi s6n cO Ainn hinh thdnh til qu! ph6t tri6n khoa hgc vd c6ng nghQ clugc ghi ginm qu! tucrng img vi
kh6ng ph6i trich kh6u hao.

Mric trich lap qug ph6t tri6n khoa hgc vd c6ng nghQ theo Quy6t ctinh cria HQi d6ng thdnh vi€n vi du-o. c
h4ch to6n vio chi phi. N6u trong ndm, chi cho hoat dQng khoa hgc c6ng nghQ vugt s6 du hiQn c6 tai
qu! thi kho6n chi vuo.t du-o. c tinh vio chi phi ho[c phAn b6 cho c6c ndm sau.

13. Viin g6p cria chri s& hfru

V5n g6p cria chtr sd hiru du-o. c ghi nh4n theo s6 vl5n thuc t6 da g6p.

Ban thuy* minh ndy li mflt b0 phdn hgp thanh vd phdi du.oc dec cing vdi Bdo cdo tdi ch{nh t,ing hqp z3
coHG TY TNHH MTV VANG BAC DA QUY SAr GON - SJC
Dfa chi: 418- 420 Nguy6n Thi Minh Khai, Phulng 5, QuQn 3, TP. H6 Chi Minh, ViQt Nam
BAo cAo rAr cHiNH rONG HqP
Cho nim tii chinh ki5t thtc ngdy 31 th6ng 12 nim 2019
Bin thuy6t minh B6o cio tii chfnh t6ng hgp (tii5p theo)

14. Phin phiii lgi nhufln

Trong ndm C6ng ty da nQp lgi nhufn sau thu€ vC ngin s6ch Nhi nu6'c theo hucmg dan tAi Th6ng tu s6
6||2A16/TT-BTC ngdy l1 th6ng 4 ndm 2016 clioa B0 Tei chinh.

ViQc ph6n phOi tqi nhu4n cho. chri so.hiiu duo. c c6n.nhic. d6n cric khoin mgc phi ti€n tQ ndm trong lgi
nhufln sau thu6 chua phdn ph6i c6 thd inh huong tl6n lu6ng ti6n vd khi n[ng chi tri lqi nhuan nhu ldi
do clrinh gi|lqi tA.i sin mang <li g6p vi5n, l6i do <l6nh gi6 l4i c5c khoin mpc ti6n tQ, cdc c6ng cg tii
chinh vi c6c khoin mpc phi ti€n tq kh6c.

L.oi nhu6n tlu-o. c ghi nhan ld nq phii tr6 khi <luqc HQi cl6ng thdnh vi€n ph€ duyQt.

t5. Ghi nh$n doanh thu vdr thu nh$p

Doanh thu bdn hdng hoti, thdnh phdm
Doatrh thu br{n hi.ng h6a, thdnh phAm clugc ghi nhan khi d6ng th}i th6a mdn cAc cli6u kiQn sau:
. COng ty ttd chuy6n giao phAn lcrn rfii ro vi lqi ich gin li6n vdi quy6n sd htu hdng h6a, sin phAm
cho nguoi mua.
. C6lg ty kh6ng cdn nim git quy6n qu6n lli h.dng h6a, sin phAm nhu ngudi sd hCru hdng h64 san
phim troSc quyAn ki6m soSt hdng h6a, sin phAm.
o Doanh thu du-o. c xdc <l!nh tuorrg d6i cfric chin. Khi hqp d6ng quy dinh ngudi mua dugc quy6n tr6
lai san phim, hing h6a dd mua theo nhirng diAu kiQn cp thi5, doanh thu chi duqc ghi nhin khi
nhtng tliAu kien cU the il6 kh6ng cdn t6n t4i vd ngudi mua kh6ng ctu-oc quy6n trn hi hang h6q san
phim (tru trudng hqp kh6ch hdng c6 quy6n tri I4i hirng h6a, s6n phAm dutri hinh thirc et6i lai <t6
l6y hing h6a, dich vp;khr[c).
. C6ng ty dd hopc s€ thu <Iuo. c lgi ich kinh t6 tir giao dich b6n hing.
. X6c dlnh clugc chiphi li6n quan d6n giao dich b6n hing.

Doanh thu cung c.dp dlch vqt

Doanh thu cung c6pdlch vp dugc ghi nhfn khi d6ng thdi thoa mdn c6c di6u ki6n sau:
. Doanh thu duo.'c x6c dlnh tuong O5i cnlc chin. Khi hqp d6ng quy dinh nguoi mua duo. c quy6n trn
lai dich vp dd mua theo nhirng tti6u kiQn cp th6, doanh thu chi duo. c ghi nhin khi nhftng di6u ki€n
cU the d6 kh6ng cdn t6n t4i vi ngudi mua kh6ng tlugc quyAn tri lpi dich vu d5 cung cip.
. COng ty el6 hoflc s€ thu tlugc lgi ich kinh t6 tir giao dlch cung c6p dich vu tl6.
r X6c ttinh clugc phAn cdng viQc cld hodn thinh vio thdi di6m b6o c6o.
. X6c tlinh dugc chi phi ph6t sinh cho giao dich vd chi phi <16 hoen thinh giao dich cung c6p dlch vs
do.
. Trubng hgp dich vp ducr. c thr;c hiQn trong nhiAu kj,thi doanh thu dugc ghi nhfn trong kj, dugc cln
cri vao ktit qui phAn c6ng vi€c tll hodn thinh vdo ngdy k6t thric k! k6 to6n.

I rcn lat
Tidn lai dugc ghi nhfn tr6n co sd thdi gian vdL l5i su6t thwc t6 tune ki.

Cb tirc vd tqi nhu\n tlrqc chia

CO tric vd lqi nhuin dugc chia clugc ghi nhpn khi COng ty ctu-o. c quyAn nhQn c6 tftc ho{c lqi nhuan fi
vi6c g6p v6n. C6 tric dugc nhfn bing c6 phi6u ilugc ghi nhfn theo mQnh gi6.

Bdn thuydt minh nay ld nlt bo phfun hqp thonh vd phdi dugc dpc citng vai Bdo cdo tdi chinh t6ng hqp 24
r c6nrc ry rNHH uw vAtuc eAc oA euf sAr eoru - src
I Dia chi: 418 420Nguy6n Thi Minh ri,Li, nnrr*! 5, Qu4n 3, TP. HO Chi Minh,
-
eAo cAo rar cuiNn ToNG HqP
ViQt Nam

r Cho ndm tdi chinh tc6t ttrric ngdy 31 thbng 12 ndm20l9

Bin thuy6t minh B5o cdo tiri chinh t6ng hqp (tii5p theo)

r 16. Chi phi tli vay

Chi phi di vay bao g6m l6i ti6n vay vir c6c chi phi khSc phrit sinh li6n quan tr.uc ti6p cl6n c6c khoin
vay.

T Chi phi
ai5n viQc
vay clusc ghi nhfn vio chi phi khi ph6t sinh. Trucrng hqp chi phf di vay.li€n qyT
cli
-ry" g?p
diu tu'xdy Jlrng ho[c san xu6t tii san AO dang cAn c6 mQt thdi gian dtr dei $r€n lZth6ng) d6
c6 th€ dua vio sri dgng theo mgc elich dinh tru6'c ho[c bdn thi chi phi di vay ndy du-o. c tinh v]ro gi|tri

I cria tai sin tl6. OOi vOit<troin vay ri6ng phuc vp viQc xdy dpg tii s6n c5 dith, OAt a6ng sin dAu tu, ldi
vay dugc v6n h6a k€ cn khi thd'i gian xdy dgng dudi 12 thing. C6c khodn thu nhflp ph6t sinh tt viQc
diu tu tam thdi c6c khoin vay dugc ghi gi6m nguy6n gi6 tii siLn c6 li6n quan.

I pOi vOi c6c kho6n v6n vay chung trong d6 c6 sir dgng cho mgc dich dAu tu x.a: d1mg hoic s6n xu6t tii
sin dd dang thi chi phi di ,uy ,6n h6a duqc x6c dinh theo fi"l,oi"
l0 vtin h6a dtii v6i chi phi lfry t<ti Uinh

I quan gra quyen phSf sinh cho vi€c dA; il *aV a*l
"o
Ua" ,a, xu6t tei s6n d6. Ti ld v6n h6a
duo,,c tinh theo d 1€ ldi suAt binh qudn gia quy€n cria c6c kho6n vay chua tri trong ndm, ngo4i tru c6c

r
khoin vay ri6ngbiQt phpc vg cho muc dich hinh thinh mQt tdi sin cp th6.

17. Cic khoin chi phi

rr
Chi phi ln nhirng khoan ldm gi6m lgi ich kinh t6 <luo. c ghi nhfn t4i thdi di6m giao dfch ph6t sinh hoac
khi ;6 khi ntugluong di5i chic chin sC ph5t sinh trong tuorg lai kh6ng ph6n biQt dd chi tiAn hay chua.

!
:
18. Thu6 thu nhfp doanh nghiQp
Chi phi thuC thu nhpp doalh nghiQp bao giim thu6 thu nhap hipn hinh vi thu6 thu nhflp hodn lai.

Thuii thu nhSp hiQn hdnh

Thu6 thu nfrap nien hinh ld kho6n thu6 duo.'c tinh dga trdn thu nh4p tinh thu6. Thu nhap tinh thul5
ch€nh lQch so vdi lgi nhufn kti to6n ld do di6u chinh c6c khoin ch€nh lQch t4m thli gita thuiS vi k6
to6n, cic chi phi kh6ng duo.'c tru cfrng nhu di6u chinh c6c khoin thu nhf,p kh6ng phii chiu thu6 vi c6c
,\
t\
i
khoin 16 <lugc chuy6n. *
,l
ThuA tltu nhQp hodn lgi
Thuti thu nhflp hoan lai ld khoin thu6 thu nhfp doanh nghiQp s€ phAi nQp ho[c sE du-o. c hoin l4i do
ch6nh lQch tpm thcri gita gi|tri ghi s6 cria tii sin vi no. phii tri cho mpc dich lfp 86o c6o tii chinh vi
co sd tinh thu5 thu r'f,ap.-fnrti thu nhfp ho6n lpi phei tra duo.'c ghi nh{n cho tdtcilcdc khoin ch6nh
lQch t4m thoi chiu ttru6. fa; s6n thu6 thu nh{p hodnl4i chi clugc ghi nhfn khi chic chin trong tuong lai
sE c6 lqi nhufn tinh thuii el6 sri dpng nhirng ch€nh lQch tqm thd'i tlucv. c khdu trir ndy.

Gi6 tri ghi s6 cria tdi sin thu6 thu nhfp doanh nghiQp ho6n lai duo.'c xem xdt l4i vdo ngiy k6t thric n[m
tdi chinh vd sC dugc ghi giim dtin mftc dnm bao ch-ic chin c6 <hi lqi nhufn tinh thu6 cho phdp lqi ich
,).
cua mer pnan hodc t;an bO tdi sin thuti thu nhfp hodn lai dugc sri dqng. Circ tii sin thu6 thu nhfp
doanh ngiriqp ho6n lpi chua dugc ghi nhfn tru6c ddy dugc xem xdtI4i vdo ngdy k6t tnric nim tdi chinh
vd duo..c ghi nh4n khl chic chin A,i tqi nhufln tinh thue dC c6 th6 st'dpng c6c tdi s6n thu6 thu nhfp
ghi nhfn ndy.
"Z
hodn lpi chua

Tdi s6n thu6 thu nh4p ho6n lai vi thu6.thu nhflp hodn lgi phii tri ducv. c x6c tllnh theo thuti su6t dg.tinh
s6 6p dqng cho nam idi sin duo.'c thu hdi huy ,q phii tri dio. c thanh to6n dtra tr6n c6c mirc thu6 su6t c6
higu lUc tai ngdy kiSt thric nim tii chinh.. fnue ifru nh4p hodn lpi ctuqc ghi nh4n vio B6o c6o k6t qui
ho4t dQng kinh doanh,vi chi ghi tryc ti6p vdo viin chrl sd hfru khi khoan thu6 d6 li6n quan d6n c6c
khodn mpc du-o. c ghi thdng viro v6n chri sd hiru.

Ban thuydt minh ndy,ld m4t bQ phQn hqp thdnh vd phdi tluqc ilQc citng voi Bdo cdo tdi chinh t6ng hqp 25
c6ne w rNHH r{w vANc eAc sA euf sAr con - src
Dia chi: 418 - 420 Nguy6n ThlMinh Khai, Phulng 5, Qu{n 3, TP. H6 Chi Minh, ViQt Nam
eAo cAo rAr cHiNH rONG HqP
Cho nim tai chinh t<ilt tnric ngdy 31 th6ng 12 ndm20l9
Biu thuydt minh B6o c6o tAi chinh t6ng hop (ti6p theo)

Tni san thu6 thu nhfp hodn lai vd thu6 thu nhflp hodn lai phii tri clu-o. c bir trir khi:
. Cdng ty c6 quy€n hqp ph6p tlugc bi trir gita tii sdn thu6 thu nhfp hiQn hdnh vdi thui5 thu nh0p
hi€n hanh phii nQp; vi
o Cic tai sin thu6 thu nh{p hodn lai vd thuiS thu nh{p ho6n lpi phii tri niy 1i6n quan cltin thu6 thu
nhflp doanh nghiQp dugc quin lf boi cirng mQt co quan thu6:
- DOi^t. vdi cing mQt tlon vi chiu thu6; hoflc
- Cdng ty dB dinh thanh to6n thu6 thu nhfp hiQn hinh phii tri vd tdi sin thuii thu nhfp hiQn
hanh tr6n co sd thuin ho{c thu trOi tai san il6ng thrvi v6'i viQc thanh to6n ng phii tri trong tirng
ky tuong lai khi cic khoin trgng y6u cria thu6 thu nhfp hodn lpi ph6i tri ho[c tii s6n thu6 thu
nhfp holn lai tluoc thanh to6n ho{c thu h6i.

r9. BGn li6n quan

Cic b€n duo. c coi ld li€n quan n6u mQt b6n c6 khi ndng kii5m so5t ho{c c6 anh hucrng ding k6 AOi vOi
b6n kia trong viQc ra quytit elinh c6c chinh s6ch tdi chinh vi hopt dQng. 96c b6n cf,ng dugc xem ld b6n
li6n quan n6u cirng chiu sg kiiim so6t chung hay chlu 6nh huong <l6ng k6 chung.

Tro$ viQc xem x6t mdi quan hQ ctia c6c b6n li6n quan, bin chAt cta miii quan h€ tlugc chri trgng
nhi6u hon hinh thric ph6p lf.

v. rn6Nc rrN BO suNG cHo cAc KHoAN MUC TRi\rr{ nAv rnoNc
IG OAN T6NG HOP
BANG cAN p6I I'!(
1. Tidn vdr cic khoin tucrng tluong tiAn
Sii cudi nim Sii tlf,u nlm
ii
'.{
Ti6n m}t 38.828.943.749 98.844.636.78r
Ti6n gfti ng6n hdng kh6ng kj han 108.402.776.721 42.592.897.890
C6c khoin tucrng duong ti6n (ti6n grii ngdn hing c6
k! han kh6ng qu6 3 thSng) 20.000.000.000 30.000.000.000
c0ng 167.231.720.470 171.437.534.671 ,
/s
/Q7
2. Phii thu ngin h3n cta khich hirng i3(,
Si5 cuSi nlm Sii tIAu nem t't\xl
Phdi thu ctic bdn li€n quan 119.317 108.731.319
\o\
C6ng ty C6 phAn Vdng bpc D6 quf SJC CAn Tho
C6ng ty Cd phAn Kim hodn Sii Gdn SJC
r19.317 119.319
108.612.000
R
Pltiti tltu ctic khtich hdng khtic I-s8I-208.094 1.88s.882.683
Chinh6nh C6ng ty TNHH Parkson H6i Phdng
(Parkson Hirng Vuong) t40.063.322 170.658.925
Cdng ty C5 phAn Fei-Yueh ViQt Nam (Nowzone) 125.r82.637 248.063.283
C6ng ty TNHH Aeon ViQtNam (Aeon Tdn Pht) 405.884.4t6
C6ng ty TNHH Thuong mai Dich vp Sii Gon Cd
Mau 355.482.000 386.036.500
C6ng ty TNF{H Thuong mpi Sii Gdn CAn Tho 454.436.599 683.899.921
C6c kh6ch hdng kh6c 100.159.1 16 397.224.054
COt g 1.581.327.407 1.994.614.402

Ban thuydt minh ndy ld m\t bA phqn hqp thdnh vd phii duo. c d7c citng vai Bdo cdo tdi chtnh tiing hqp 26
cOne ry rNHH Mw vAr'rc aec oA eui sAr coru - src
Dia chi: 418 - 420 Nguy6n Thi Minh Khai, Phuong 5, Quln 3, TP. HO Chi Minh, Vi€tNam
eAo cAo rar cHiNn rduc Hep
Cho nim tdi chinh t6t tiuic ngdy 31 thingl}n6m 2019
Bin thuy6t minh B6o crio thi chinh t5ng hqp (tiisp theo)

3. Tri trufc cho ngudri bin ngln hgn

56 cuiii nlm Sii tIAu nim
C6ng ty TNHH MTV Vi6n th6ng quOc t6 Eft 254.760.004
DYM Machines International Sdn. Bhd. 169.399.892 169.399.892
C6ng ty TNHH Th6i An Nhi6n 99.718.520 99.718.520
C6ng ty TNHH K! thupt C6ng nghQ Tdn Long 117.500.000
C6c nhd cung c6p kh6c r64.500.372 378.210.882
C0.rg 551.118.784 902.089.294

4. Phii thu khdc

4t. Pttdi thu ngiin hgn khdc
Sii cuiii nlm 36 diu nim
Gi6 tri DU phdng Gi6 tri Du phdne
Phdi thu cdc bdn fiAn quan 3.878.840.000 3.983.680.000
Cgng ty C6 phAn Kim Hoin Sii Gdn SJC -
C6 tftc phiithu 467.360.000 584.200.000
Cgrg ty C6.phin Vdng b4c Dd quj SJC
Cdn Tho - C6 tr?c ph6.i thu 2.859.480.000 2.859.480.000
C6ng ty CO phin Ving b4c D6 quf SJC
Kh6nh HOi - CO tirc phii thu s52.000.000 540.000.000
Pttdi thu ctic tO chtbc vd ctt nhdn khdc 73.s63.198.378 70.386.163.27A
Qu! khen thudng, phric lqi"nl uoot lxem
thur6i' in rvff) 21.935.506.214 . Ti=1'g.x.gsEs
C6ng ty CO phAn Thucrng mai Qu6c tti -
ITC - Uhg tiAn d0 thuc hi6n du 6n si6u thi
D6ng Xoii 4.000.000.000
Cdng ty TNHH Sin xu6t Thuong m4i Tdn
Nhd Vinh - tlng tru6c tidn.xiy dgng h4
tAng khu din cu Qufln 12 (r) 46.918.200.000 46.918.200.000
quf ngin han
C6c khoin lcy 3.789.342.375 4.326.042.64s
C6c khoin phii thu ng6n hpn kh6c 273.877 .458 2.762.721.825
c0ng 77.442.038.378 - 74.369.843.270

Cdng ty dang ldm c6c thir tpc khdi kiQn C6ng ty TNHH SAn xu6t Thuong m4i TAn Nhi Vinh v6 vigc
chpm giao ndn nhi de COng ty thgc hiQn giao lai n6n nhi cho c6c c6n bQ c6ng nhfln vi6n vi mQt s6 c6
nhln bdn ngodi. T6ng sO ti€n Cdng ty d6 thu cria c6n bQ c6ng nh6n vi6n vi c6c ci nhQn kh6c li
46.116.434'851 VND (xem thuy6t minh sd V.i5).

4b. Pltdi thu ddi hgn khdc

r,
^ cuol nam,..
tliu
so Sii nnm
Gii tri Du phdns Gi6tri DU phdng
Ky qu! thu€ mit bing dii han 45.000.000 45.000.000
Phii thu dii hpn khdc s0.000.000 :
c0rg 9s.000.000 45.000.000

Bdn tktydt minh ndy ld mQt bQ plufrn hgp thilnh vd phii duqc dpc cilng voi Bdo cdo tdi chinh tiing ho. p 27
r c6ne ry rNHH uw vArue e^c oA qui sAr con - slc
Dia chi: 4tB - 42lNguy6n Thi Minh fnui, fi,,rt ! 5, Quqn 3, TP. HO Chi Minh, ViQt Nam

r
eAo cAo ral cuiNn roNG HqP
Cho nim tdi chinh k6t thric ngdy 3l thring 12 nim 2019
Bin thuyi5t minh B6o c6o thi chinh t6ng hqp (tiiSp theo)

r Ng qu6 h4n

Thdi gian
oud f,an
Sii cuiii nxm

eiic
Gi6 tr!c6
ttr6 ttru triii
Thdigian
qu6 han Gi6
56 tl6u nEm

g6c
Gi6 tr!c6
th6 thu h,bi

I
Gi6
C6ng ty C6 phAn

r
Thucrng m4i
QuOc t€ - ITC -
phii thu ti6n thgc
hiQn dU 6n TrBn 3 n6m 4.000.000.000 4.000.000.000
Cdng ty TNHH
Sin xudt Thuong
mqi Tdn Nh6
vinh - img tidn
xdy dpg h4 tdng TrCn 3 ndm 46.918.200.000 46.918.200.000 Tr6n 3 ndm 46.918.200.000 46.918.200.000
C0ng 46.918.200.000 46.918.200.000 50.918.200.000 50.918.200.000

Iling tdn kho

a.
^t cuol nam
so Sii tliu nIm
Giri giic DqI!g!g- Gi:i eiic DF phd4g
Nguy€n liQu, v6t liQu r0.023.136.796 I 5 .888.539.710

Chi phi s6.n xuAt, kinh doanh dd .a

dang 19.10s.683.947 47.553.s42.364
.{G'l
Thlnh phAm v7.94A.469.847 98.977.771.743 $r
Hing h6a 869.305.948.823 826.443.338.24r ;iX
c0ng 1.046.375.239.413 988.863.192.058 !cl
'fi
G{

7. Chi phi trfr trudc ''il

-
7a. Chi phi trd trrdc ngdn hgn
Sii cuSi nlm S;6 dAu nnm
1.1 15.648.011 s78.052.600
COng cp, dpng cp
t 2.429.734.666
len thue nna
-.I 3.702.468.489 =
0i
Chi phi sria chfra 408.460.435 179.813.930
tri tru6c ngin h4n khdc 1.927.054.160 1.026.51 1.093 3t
C6c chi phi
4.214.112.289 !*t
c0ng 7.153.631.095
ll
7b. Chi phi trd trtbc ddi hgn
Sii cuiii nlm S5 ttflu nim
15.r94.r53.286 ts.892.735.050
TiAn thu€ dAt
986.606.012 890.132.435
Chi phi sira chta
Cdc chi phi tri trudc ddi hqn kh6c 1.155.275.553 t.602.266392
17.336.034.851 18.385.134.277
c0ng

phii duqc dpc cing vdi Bdo cdo tdi chinh t6ng hop 28
sd, ,h"ye, na, n m1t bO phln hqp thanh vd
^lin
r c6ne w rNHH uw vANe e4c oA qui sru edn - src
Dia chi: 418 - 420 Nguy6n Thi Minh Khai, Phudng 5, Qu.6n
eAo cAo rer cHiNn roNG HOp
3, TP. Hd Chi Minh, Vigt Nam
*
Cho ndm tai chinh ktit ttrric ngiy 31 thbng 12 n6m 2019
Bin thuyiit minh 86o c6o tiri chinh t6ng hgp (ti6p theo)

+
t 8. Tiri sin cii Ointr hfru hinh
Phrong tiQn ttri6t n;,
tii,
Nhi,cta, v$t Mdy m6c vir v$n dgng cg quin Tii sfln c6

t Nguy€n gi6
ki6n trric thi6t b! truydin din ly rllnh khric C0ng

r
56 <Iiu nam 88.425.036.342 nA.t97 .532.336 14.225.791.624 7.48t.453.119 642.67 8.800 230.972.492.221
Muatrong n6m - 189.165.000 43.300.000 232.660.000 - 46s.125.000
Thanh li,
nhuqng biin (1.119.269.000) (l. r 1e.269.000)

t
sii cuiii nam 88.42s.036.342 120.386.697.336 13.149.822.624 7.7 t4.tt3.tt9 642.678.800 230.318.348.221
Trong d6:
Da kh6u hao h6t
nhung vin cdn

I sri dqng
Chd thanh li,

Gii td
56 ddu
hao mdn
ndm
372.266.376- 47.373.666.140- 9.069.232.424 5.665.839.860 642.678.800_ 63.t23.683.600_

13.597.248.891 84.245.224.753 12.693.519.768 6.875.950.953 602.607.282 118.014.551.647

KhAu hao trong
: nf,m 2.6A4.553.596 6 e4a s24 es,- 6es 2e8 e80. 7a 467 '882 16s-

h Phdn lo4i lgi

Thanh lf,
nhugng b6n - (1.119.269.000)
ll;;;i:r,Y, i3 31? ii3
(l.l19.269.000)

It
Sii cuiii nem M.24L802.487 91.185.749.710 12.269.549.748 7.0s0.08s.03s 6s5.977.832 127.363.164.812

Gi6 tr! cdn l4i

36 dAu nam 74.827.787.451 35.9s2.307.583 1.532.271.8s6 60s.s02.166 40.071.518 112.957.944.574
56 cu5i nem 72.223.233.855 29.200.947.626 880.272.876 650.624.317 t02.9ss.r83.4m
Trong d6:

L Tqm thdi chua

sri dpng
Dang chd thanh
ri
-Lssi

JG TY
iu xrru
9. Tii sfrn cii Ainn vO hinh {Yi
Quy€n s& dpng a6t UrOng x6c dfnh thcri han.
&c
10. Cdc khof,n tliu tu tii chfnh
C6c kho6n dAu tu tii chinh cia C6ng ty chi c6 diu tu g6p vi5n vdo don vi kh6c. Thdng tin v6 c6c
,ry
E khoin diu tu tdi chinh cira C6ng ty nhu sau:
cuiii nem
Si5
Du nhdne
Sii tl6u nim
Du phdne

h
Gi6 e6c Gi6 eiic
Ddu tu vdo cAng 4) con 37.734.400.004 QL475.000.000) s7.7s4.400.000 (11.475.000.400)
Cdng ty CO phAn Vdng b4c
Erl quy SJC Minh Khai o 6.120.000.000 - 6.120.000.000 -

h Cdng ty
. ^i

Sdi Gdn 5.16 (ii)

, I
phAn Kim hoin
C6

C6ng ty Cd phAn Vang bac

Dri quf SJC Can ths (iii)
5.842.000.000
14.297.400.000
- 5.842.000.000
14.297.440.000
-

Cdng ty CO phan Vang b4c

Dd quy SJC Chq Ldn Gv) 10.200.000.000 (10.200.000.000) 10.200.000.000 (10.200.000.000)
C6ng ty CO phan Vang b4c
D6 quy SJC Bin Cd (") 1.27s.000.000 (1.27s.000.000) r.27s.000.000 (t.27s.ooo.ooo)

Bdn thuyiit minh ndy ld mlt b0 pl@n tW thanh vi phii dusc dpc cilng voi Bdo cdo tdi chinh ttin7 hW 29

E
Dh ctt 4tB - 420 Ngrry€n fti Mitrh Khi" Phustrg 5, Qu& 3, TP. HO Chi MinlL Viet Nam
nAo cAo rar cnimr roNG HOP
Cbo tu tiri chinh ket thic ngjry 3l *rtng D nrm 2019
Itir tiqy& minh Bio cio tii clnrl *htreo)

gi cuiii nrm Si5 tliu nIm

Gii g6c Drl phdng Gi6 e6c Du phdns
Ddu trvdo c6ng ty liin
doanh,lidn kdt 26107.967.961 (18.499.967.964) 26.407.967.964 (18.499.967.964)
C6ng ty CO phan Gi6m dinh
Riing Vang SJC ("i) 588.000.000 s88.000.000
COng ty Li6n doanh Bdng tu
Sdi Gdn Saindes (di) 18.499.967 .964 (t8.499.967.964) 18.499.967.964 (18.499.967.964)
C6ng ty CO phen Vang bpc
Dd quf SJC Kh6nh Hdi(viii) 2.520.000.000 - 2.520.000.000 -
C6ng ty Cd phan Vdng b4c
E6 quf SJC DiNEng ti') 4.000.000.000 - 4.000.000.000 -
C6ng ty Cd phan Ving b4c
Di quf SJC Pht Tho (*) 800.000.000 800.000.000
Diu tr grip vdn vdo tlon v!
khde 132.60i.455.625 132.603.455.625
Ngnn hang TMCP Viet A
(xi) 123.036.790.000 123.036.790.000
Cdng ty C6 phnn Ddu tu vd
e6t A6ng sin Sii Gdn Chdu
;[ rxii) 2.000.000.000 2.000.000.000
Cdng ty C6 phan Thuong
m{ Dia 6c Viet Gi) 5.000.000.000 5.000.000.000
C6ng ty C6 phin Vdng b4c
Drl quli SJC Hd NOi ci) r.166.665.625 1.166.665.625
Cdng ty Du lich Thucrng
m4i D4i C6t Hoing Long(*r) 1.400.000.000 1.400.000.000

c0ng 196.745.523.559 Q9.n4.961.964) 196J45.8,3-589 W-W4.967-964)

Theo Gi6y chung nh4n d6ng kv doar! nghiQp sO +tOlOO+842 ngiry o!.thltg !_ym.ZOO!.d" Siff
;"*h;bil;;"Ti;:iia cil-i rrainr, 6ong ty d}u tu.vdo C6ng D6 quf SJC
!, co ptri" Vdng b4c .

\trND, to*g"6p,cluong Sl,O}yov6n di€u lQ'

Minh Khai 6.120.000.000
\e\
(i0
Theo Gi6y chimg nhfln ilsng kf doanh nghiQp sO +IO:OO+912 ngiry 11 t!a3e 6 ndm 2006 do Sd KeI\E
hoph vabAu tu1p. frO Cni Mirh C6ng ty dAu tu vdo C6ng ty C6 phin Kim hoin Sdi Gdn SJC'IU*
< R4, noo OOO \fNID
5.842.000.000 \rND, ftrrms
"6p,
58,-420 v6n CIi6u
duong 58-42o/o
tucrng r'trrrms l0'
di6u 16. /$/l

Theo Gi6y chirng nh4n rl6ng lqi doanh nghiQp. s5 t8OOO:0290 ngity 07.th6ng 3 nim 2009 do S0 Ke
;"*h;bA;;'Ti;.t4, r'?r"'"a0, Co"s.y dAu ,o vio cdng ty cd phAn ving bac E6 quj SJC cin
Tho 14.297.400.000 \rND, tuong tluong 59'57oA v6n cli6u lQ'

(iv)
Theo Gi6y ?hune nhpn <ting ky doanh nghiQp sO +tOgOO:394 ngiry 10.th6lJg 2008do Se KC
?-la* b4c D6 qui SJC
ho4ch vd DAu tu Tp. HO Cni Vtintr cAp, C6ng ty diu tu vio.C6ng ty C6 phdn Ving
Chq Lon 10.200.000.000 VND, tuong duong 5 1,00% vdn di€u lQ'

HiQn t4i, C6ng ty C6 phin Ving bpc D6 quf SJC Chq L6n dang ti6n hinh ph6 sin vn gi6i th6.

Theo Gi6y chimg nhpn itang lc-i doanh nghiQp sO +tOgOO:397 ngity olt,th1g 1-le* 2007 do SO
(v) Ke
t oi"n uabAu tuip.'HO Ch-i Minh COng ty dAu. tu v.ao C6ng ty C6 phdn Vdng bqc D6 quf SJC
"6p,
Bdn Cd 1.275.000.000 VND, tuong rtucrng 5l,00yo v6n rli6u l€'

Aa, **e, minh nay ld nAt b0 phdn hqp thanh vd phdi iluo. c dpc cilng voi Bdo cdo tdi chinh tdng hq 30
c6ne ry rNHH Frrv vAilc B+c oA apf sAr con - src
Dia chi: 418 - 4z}Nguy6n fti Minh Khai, Phucmg 5, Qr.ran 3, TP. Hd Chi Mioh, Viet Nam
BAo CAO TAI CHiNH T6NG HOP
Cho n6m tii chinh k6t thric ngiy 3l ttuing 12 nam 2019
Bin ttruy6t minn n6o erio tei cUinh t6ng Ugp (tiih &eo)

(vi) Theo Gi6y gh.rng nh{n dang ky doan} nghi€p so o:o:ooz185 ngdv 0l lhins 0].yq?9119" tiSu
hosch vi Diu tu-fp.-ftO Ctri tvtintr cip, C6rg ry 0A* tu viro C6ng ty C6 phdn Gi6m dinh ROng Ving
SJC 588.000.000 \fND, tuong tluong 49,00Yo vdn di6u le'

(vii)
C6ng ty Li6n doanh B{g tu Sii G6n Saindes rld ch6m dut hoat <lQng vio ndm 1997 nhung chua hoin
tAt cac *rt tsc ph6p ly cin thi6t.

+rO:OO:459 ngiy f e^fa1g 2008 do Sd K6

O-Z..nam
Theo GiAy chfng nhpn ddng ky doanh nghiQp sO
noi"t rJba, tu"fp.'rfO Cfi Uint, "6p, bOng ty dAu tu.viro 96ng ty C6 phdn Vdng bac D6 qui SJC
Kh6nh HOi 2.520.000.000 \rND, tucrng tluong 40,00Yo vdn tli6u lQ'

S& K6
0x) Theo Gi6y chimg nh.n rldng kf doanh nghiQp.s6 0400557980 ngAl 0! Jtrrinq + nam 2010 do
hoich ,rabiu tu"fp.'Oa Ning-c6p, COng ry diu tu viro C6ng ty C6 phan Vdng b4c D6 qui SJC De
Ning 4.000.000.000 \rND, tuong tluong 40,00yo vdn di€u lQ'

Theo GiAy chimg nhfn tldng ki doanh nghiQp sO +tOcOOO059 ngiy olrh?lg 1.:u*
(x) 2010 do S0 Ke
tuip.'nO Ch-i Minh COng ty Aiy tu.vio C6ng ty C6 phAn Vdng b*c D6 quf SJC
;"u"1,
"iba, "5p,
Phir Thq 800.000.000 \rND, tuong duong 32,00oh v6n di6u le'
,4
. t:/
HiQn nay c6ng <16 <ld dirng k6 hoach tho6i v6n 6 c6c <kvn vi ndy theo c6ng v6n s6 9i6/STC-TNDN
ngiy ozinangbz ra* 201[ cria uy ban nhan dan Tp. H6 Chi Minh. ;{:
(xii)
C6ng ty C6 phin DAu tu vd B6t clQng sin Sii Gon Chdu A dang ti6n hdnh c6c thri tuc gini thiS vn se q
noan tra lai s6 v6n Cdngty ddthyc g6p vio c6ngtyniy'

Gid tri hW ly . ). x .^
lj cria c6c khoAn ildu tu do chua c6 hudng ddn cq th€ v€ viQc xic
C6ng ty chua x6c dinh gi6 tri hqp
dinh gi6 tri ho.p l!.
I
,4
Tinh hinh hoqt dQng ct)a cdc cdng ty con vd c6ng ty hin k€t .-i
Ngodi c6c c6ng ry Li6n doanh Beng til Sdi Gdn Saindes vi c6ng t{ c6 phen
Dry.to i*l
Pg 19"g-*
"i SJC
Sdi Gon Chdu A aa vJ Aarg hoan tAithir tuc giii th6, Cdng ty C6 phin Ving b4c
Pe
qui Chq Lon \o
rC ifA" f,ern giai ,t 6 ho6c ih6 sin khi tr6i dri di6u kiQn dA trinh biy d h-e,n,.16c c6ng.ty con vi c6ng ty
\
d6i l6n vdi nrm tru6c'
itdkaij;6i ;";s hoat dqng kinh doanh binh thucrng, kh6ng c6 thay so

Drr phdng cho cdc khodn diu ttt gdp vdn vdo don vi khdc
iiril rriril bitin dQng dg phong o khoan dAu tu g6p v6n viro don vi kh6c nhu sau:
"t "a" Nim nay Nim tru0c
29.974.967.964 29.974.967.964
56 elAu nam
29.974.967.964 29.974.967.964
sii cuiii nrm

t6ng hqp 31
Bdr;"yi, minh nay n myt bA p@ hop thanhvd phai iluoc ilec citngvoi Bdo crio tdi chinh
 c6r,rc ry rNHH uw vAne a4c aA quf sAr coru - s:c
Dia chi: 418 - 420 Nguy6n Thi Minh Khai, phudng 5, eu{n 3, rp. H6 chi Minh, viQt Nam
eAo cAo rar cHiNrH ToNG Hop
Cho n6m tii chinh ktit tnric ngdy 3l th6ng 12 nim 2019
Bin thuy6t minh B5o c6o thi chfnh t6ng hgp (ti6p theo)

Giao dich voi cdc c6ng ty con vd cdng ty ti6n kdt

c6c giao dich trgng y6u gita cdng ty v6i c6c cdng ty con vd c6ng ty li6n k6t nhu sau:
Nim nay Nim trufc
COng ty CA phdn Vdng bgc Dd quj,SJC Minh Khai
B6n hdng 2.890.766.015 1.936.415.000
Mua vdng 64.730.832 1.498.165.800
Cho thu€ quAy 16.363.636 45.454.545
CO tfrc vd lgi nhuAn ducr. c chia 244.800.000

C6ng ty CO phdn Kim hodn Sdi Gbn SfC

C6 ttic vd lo. i nhudn cluoc chia 467.360.000 1.168.400.000
B6n hdng 3.496.941.240 2.464.233.507
Mua ving 3.392.316.600 1.37 6.043.384
Cho thu6 quAy 22.727.273 45.454.545

Cbng ty CA phdn Gidm itlnh Rbng Ydng SJC

Doanh thu hgp t6c kinh doanh 190.909.089
Doanh thu ti6n cliQn 9.072.829_
Ci5 tric vd loi nhudn <lugc chia 117.600.000

C6ng ty Cb phdn Vdng bgc Dti quj,SJC Cdn Tho

CO tuc vi lgi nhu6n duoc chia 2.859.480.000 5.004.090.000
B6n hdng 43.132.576.148 48.829.s29"968
Mua vdng 37.513.548.442 37.t}l.617.954

COng ty CO phdn Vdng bgc Dd quj SJC Khrinh HQi

B6n ving 81 1 .781 .40s
Mua viing 127.699.193
CO tirc vd lgi nhuf,n ducyc chia 288.000.000 498.000.000

COng ty CO phin Thtrong mgi Dla 6c Vipt

C6 tric vi lgi nhudn duo. c chia 925.000.000

11. Phii tri nguoi bdn ngfn h4n

S0 cu6i nim Sii tlffu nem
Phrti trd bAn fiAn quan 107.3s2.000
C6ng ty C6 phin Kim hodn Sdi Gdn SJC 107.352.000
Phdi trd cdc khrich hdng khdc 7.216.143.453 587.048.191
C6ng ty TNHH Dich 4r Tri6n l6m NQi th6t Edng
Khoa 327 .825.561 272.072.281
6ng Luong Qutic Titin - mua ving 1.943.110.208
6ng Cao V[n Cuong - mua vdng 1.017.3 88.000
Ong L6 Vdn Hodng - mua vdng 1.076.600.000
Ong Bni Huy Vinh - mua vlurg 2.266.567.500
C6c nhd cung cAp kh6c 584.652.t84 314.975.grc
c0rg 7.216.143.453 694.40A.$t

C6ng ty kh6ng c6 no phii trd. nguoi bdn qu6 hgn chua thanh to6n.

Ban thuy€t minh nay ld mlt bo phin hqp thanhvd phdi dugc d7c cilngvai Bdo cdo tdi chinh tbng hqp 32
I coNG TY TNHH MTv VANG -
I
BAC DA QUY SAr GON SJC
Dfa chi: 418 - 420 Nguy6n Thi Minh Khai, Phudng 5, Quan 3, TP. Hd Chi Minh, Vi$t Nam
BAo cAo rAr cHiNH rONG HqP

r Cho n6m tdi chinh k6t ttrric ngdy 3l thring 12 n6m 2019
Bdn thuy6t minh B5o c6o thi chinh tdng hqp (ti.ip theo)

I t2. Ngutri mua tri tidn trudc ngin

Trd trmi,c cfia cdc bAn fidn quan

hgn
si5 cu6i ntm
18.000.000
Sti tIAu nIm
18.558.000

I
Cdng ty CO phAn Kim hodn Sii Gdn SJC 18.000.000 18.000.000
C6ng ty C6 phAn Vdng bpc D6 quj SIC Oa Ning 558.000
Trd trttc cfia cdc khrich hdng khdc 19.841.285.795 20.212.265.389

I Cdng ty TNHH Freetrend Industrial A (ViQt Nam)

Chi nh6nh COng ty 4 Oranges Co., Ltd. Mi6n Bic
Ngin hdng TMCP Ph6t tri6n TP. HO Chi Minh
7.739.917.550

5.645.900.200
5.397.49t.750
s.063.085.000

I C6c khdch hdng kh6c

c0rg
6.455.468.045 9.7 51.688.639

r
19.859.285.795 20.230.823.389

13. ThuO vdr cic khoin phni nQp Nhi nu6c

Sti phfli nQp Sii Oa thsc nQp
nem tronglElq_ trong nim

ir
Sti dAu S5 cutii nlm
fnue CfCt hing b6n nqi <lia 2.129.238.410 21.9s0.944.230 (22.3t7.71A.652) 1.762.471.988 :
,"t5
Thu6 thu nh6p doanh nghiQp 4.099.172.728 14.602.317.822 (r4.428.069.226) 4.273.421.324

ir
'i1
Lginhu{n nQp ngdn sr{ch Nhd
ill

tt
nu6c t.708.5s2.778 2t.233.9s9.3s8 (rs.379.462.97 s) 7 .563.049.161 .Aill
Thuii thu nhfp c6 nhin t14.362.420 79.69s.30s(141.362.420) 52.695.305 Agl
Ti€n thu€ el6t va thui5 nhd dAt t .467 .7 s3 .668 . .668)
(1 .467 .7 53 .G
C6c lo4i thu6 thAc 79.s46.348 (79.546.348) iT
pt
c0ng 8.051.326.336 y4t21,fit_€M3egs2!2I 13.651.637.778 .-

th
Thuii giri tr! gia tdng
C6ng ty nQp thu6 gi6.tri gia tdng theo phuong ph5p tryc tii5p d5i v6i hopt elQng kinh doanh vang b4c <Li
qui v6i thu6 su6t thu6 gi6 tri gia ting 10%. li '--
r$04

cOr
trt )ttl[l
C6ng ty n$p thui5 gi5 tri gia ting theo phucrng ph6p kh6u aOi vOi c6c hopt <l6ng khSc voi thu6 su6t
thu6 gi6 tri gia ting li 10%. nit
A,l
Thud thu nhQp doanh nghipp :

C6ng ty ph6i nQp thu6 thu nh4p doanh nghiQp cho c5c khoin thu nhfp tfnh thu6 v6i thu6 suit ZAyo. E
Thu6 thu nhfp doanh nghiQp phii nQp duqc dg tinh nhu sau:
Nim nay N[m tnrdc
T6ng lo.'i nhufn k6 to6n tru6c thu6 67.079.402.619 36.272.597.307
C6c khoin diAu chinh t[ng, gi6m lgi nhufn kri to6n
cl,5 x6c dinh lqi nhufn chiu thu6 thu nhpp doanh
nghiQp:
- Cic khoin tti6u chinh ting 9.547.026.490 14.056.648.367
- CLc khoin tti6u chinh giim
Thu nh{p chiu thui5 76.626.429.109 s0.329.245.674
Thu nh0p duo. c mi6n thu6 (3.614.840.000) (7.9s7.890.000)
Thu nhfp tinh thu6 73.01 1.s89.109 42.371.355.674
Thuti suAt thui5 thu nhfp doanh nghi€p 20% 20%
Thu6 thu nhfp doanh nghiQp phni nQp 14.602.317.822 8.474.271.135

Bdn thuydt minh nay td mdt bA phdn hW thanhvd phdi dugc ilqc citng voi Bdo cdo tdi chinh t6ng hqp 33
c6ruc ry rNHH rqnr vANe a4c oA quf sAr eoru - src
Dia chi: 418 - 42lNguy6n Thi Minh rc,ui, fnooni 5, Qupn 3, Tp. Hd Chi Minh, Vi€t Nam
eAo cAo rar cHiNH rONc sop
Cho nim tai chinh ktSt thric ngiy 3l thang 12 n6m 2019
Bin thuy6t minh B6o c6o tii chinh t6ng hqp (tiep theo)

ViQc xic cta C6ng ty duo. c cdn cri viro cic quy tlinh hi€n
elinh thuii thu nhQp doanh nghiQp ph6i nQp
hanh v6 thu6. Tuy nhi6n, nhiing quy ellnh niy thay d6i theo tung thoi kj,vi c6c quy rlfnh vA tfrue AOi
v6i nhi€u lopi giao dich kh6c nhau c6 thii tlugc gi6i thich theo nhiAu c6ch kh6c nhau. Do vay s5 ttruti
dugc trinh bdy tr€n 86o c6o tdi chfnh tdng hqp c6 th6 sE thay d6i khi co quan thu6 ki6m tra.

., -4,
I-,;rcn lkue^ dat
C6ng ty phii nQp ti€n thu6 OAt aOi v6i dign tich 564,4 m2 d6t dang su dung tai sO +tS - 420 Nguy6n
Thi Minh Khai, Phudng 5, Qu{n 3, TP. HO Chi Minh vdi mftc924.000 VND/m2lnIm.

Thui nhd ilit

Thuii nhi ddt dugc nQp theo th6ng b6o cta ccv quan thu6.

Ctic togi thuii khric

C6ng ty k€ khai vi nQp theo quy cllnh.

14. Phii
.t
tri ngucri lao tlQng
-.
Ti6n thu&ng phai tra nh6n vi6n.
\
15. Phii tri ngin h4n kh6c \,
,ilA.J
55 cu6i nlm Sii tIAu nnm vft
Kinh phf c6ng tloin 1.404.500 628.890 '.
(f,
IJao nlem xa nol tl.274.261 rN
Thu hQ ti6n g6p viin <tiu tu xAy dgng h3 tAng nhfn tr/
n€n nhd 46.211.092.500 46.116.434.851
C6c kho6n phii tri ngin h4n kh6c 4r8.r33.656 447.388.030
c0ng 46.64r.904.917 46.5&.451.77t :\
x
l9f rl:

Cdng ty kh6ng c6 ng phii tri kh6c qu6 h4n chua thanh to6n. \,
.r
16. Vay ngin hqn vi
Khoin vay C6ng rloirn co s6'C6ng ty d6 b6 sung v6n luu clQng theo Hqp d6ng s5 2SIIIDDTNH-SJC {c
ngiy 05 th6ng 3 nlm 2013 v6i 16i sudt7,2%olndm:.
?

C6ng ty c6 khd ndng tri dugc c6c kho6n vay ngin h4n.

C6ng ty khdng c6 c6c khoin vay qu6 hpn chua thanh to6n.

17. Qui khen thu&ng, phfc lgi

Chi qui
Sii tliu nIm Tingkhic trongn4m 55 cuiSi nem
Qu! khen thuong (12.341.899.239) 7s.r00.000 (8.323.s6s.4s9) (20.s90.364.698)
Qu! phfic lqi 1.670.s27 .687 -
(2.713.079.602) (1.042.ss1.91s)
Qu! thuong Ban qu6n lf,
<tiAu hdnh (37.339.601) (26s.2s0.000) (302.s8e.601)
c0ng {4.7qq4u54 7s.100.000 91.30L92!490. elassqg4o.
*C6c khoan ph6i thu ngin h4n
Qu! khen thu6ng, phric lqi chi vugt ngu6., clugc trinh biy o khoin muc
kir6c" do Cdng,V A*g chd quy6t dinh cria cria Uy ban nhdn ddn TP. HO Chi Minh vO viQc phan ph6i
lo.'i nhuan ndm 2019 ,e trf"h lpp cic qu! (xem thuy6t minh si5 V.4a).

Bdn thuyit rninh nay ld n\t bA ph4n hop thanh vd phii duo. c dqc citng voi Bdo cdo tdi chinh tiing hqp 34
 cONG Ty rNHH Mw vANG BAc DA euf sAr cdrrr s:c
-
Dla chi: 418 -!20 Nguy6n Thi Minh Khai, phu&ng 5, euOn 3, tp. tto chi Minh, viQtNam
eAo cAo TAI CH1NH T6NG HoP
Cho ndm tdi chinh k6t thric ngiy 3l ftingt2n5m 2019
Bin thuyGt minh 86o c6o thi chinh t6ng hgp (ti6p theo)

18. Qu! phdt tri6n khoa hgc vir cdng nghQ

rt
NIm nay NIm trufc
)o
^,( oau nam 12.807.772.3s6 13.153.172.356_
Trich lfp qu! trong n[m 2.000.000.000
Hodn nhdp qu! (12.807 .772.3s6)
Chi qu! trong nim (34s.400.000)
^a CUOI
DO ^. nam 2.000.000.000 12.807.772.356

19. Yiin chi sO hfru

19r- Brtng Afi cni6a bi6n dQng crta v6n chfi s0 hibu
Vdn g6p crria LEi nhufn sau thu6
chri s& hiiu chua ph6n phiSi c0ng
56 du dAu n[m tru6c t.358.945322.898 73.906.411.s12 1.432.851.734.410
Loi nhuiri trong nim trudc 27.798.326.172 27.798.326.172
ChuyiSn loi nhudn vA ngin s6ch Nhi
nu6c trong nlm tru6c (7.208.828.320) (7.208.828.320)
Sii au cu5i nd- tnrdc 1.358.945.322.898 94.495.909.364 1.453.441.232.262

56 du n[m nay
clAu t.358.945322.898 94.49s.909.364 1.453.441.232.2
Lgi nhufn trong ndm nay 52.477.084.797 52.477.A84.7
ChuyiSn loi nhu6n v€ ng6n s6ch Nhd
nu6c trong ndm nay (21 .233 .9s9.3s8) r.233.959.3
Sii ou ,Im ,ray 1.358.945.322.898 12s.739.034.803
"u6i
19b. Iinh hinh gdp vdn cria chrt s0 hibu
Uy ban nh6n ddn TP. H6 Chi Minh de g6p 1.358.945.322.898 \,rND. Vdn di6u IQ cdn ph&i g6p E
258.839.677.102 \rND.

19c. PhAnpnAtUinhufin
Trong n5m Cdng ry de chuy6n lgi nhufln nlm 2019 vA ng6n s6ch Nhi nu6c voi s6 tiAn h
21.233.959.358 \rND.

2A. Cic khoin mgc ngoii Bing cffn aiii t6 toen

20a. Tdi sdn thuA ngodi
T6ng s6 ti6n thu6 t5i tni6u trong tuong lai cria cdc hgp d6ng thu6 hoat ctQng tdi s&n khdng the hiy
ngang theo c6c thcri h4n nhu sau:
Si5 cuiii n5m Si5 tliu nnm
Tri I n[m trd xu6ng 2.094.000.000 3.076.000.000
Tr6n I nim d6n 5 n6m 982.000.000 982.000.000
C0rg 3.076.000.000 4.058.000.000

20b. Ngogi tQ ctic logi

Tpi ngiy ki5t thric n6m tdi chinh, ti€n vi c6c khoin tuong <lucrng ti€n bao g6m225,784.28 USD (sO rtiu
ndm ld 166,756.01USD).

Bdn thuydt minh nay k nlt bi plwn hgp thanh vd phdi duqc dqc cilng voi Bdo cdo tdi chinh t6ng hqp 35
I c6rue w rNHH uw vAxc a4c oA quf sAr eon - s:c
I Dia chi: 418 - 420 Nguy6n Thi Minh Khai, Phuoog 5, Qufln 3, TP. ttd Chi Minh, ViQt Nam
eAo cAo rar cuiNn rONG HeP

r Cho nlm tdi chinh k6t thric ngdy 3l thdng

Bin thuy6t minh Brlo c6o thi chinh tdng hgp
12 nim 2019
(tii5p theo)

rfr
I
THONG TrN BO suNG cuo cAc KHoAN MUC TRiNH BAy rRoNG BAo cAo
QUA HO+T DQNG KINH DoANH T6NG HgP

|I 1.
1a-
Doanh thu bdn hing vir cung cdp dich vg
T6ng doanh thu
Nim nay NIm trufc

f
Doanh thu ho4t ctQng kinh doanh ving 23.114.623.627 .945 20.855.664.258.895
Doanh thu cung c6p dich vp 1r.981.972.132 15.499.124.791
c0rg 23.126.605.600.O77 20.87r.163.383.686

Doanh thu tr6n bao g6m cA doanh thu ti6u thg nQi bQ gita c5c dor v! tryc thuQc vdi Try sd chinh ld
* 4.516.695.164.806 VND (ndm trudc li 2.638.951.039.305 \rND).

lb. Doanh thu bdn hdng vd cang cdp dlch vyt cho ctic bAn h€n quan

f
* Ngoii giao dich.b6n hing vi cung c6p dfch vp cho c6c cdng ty con vi c6ng ty li6n ktSt ctu-o. c trinh biy
6 thuyiit minh s6 V.10, C6ng ty kh6ng phSt sinh giao dich b6n hdng vir cung c6p dich vp cho c6c bdn
li6n quan kh6ng ph6i ld c6ng ty con vd cdng ty li6n ktit.
,
2. Gi6 viin hing bin
I
Gi6 v6n ho4t tl6ng kinh doanh vdng.
.-ir
3. Doanh thu hogt ilQng tii chinh
:il
'i*
r6
Nim nay Nim tru6c
\
Ldi ti6n grii ng6n hing 3.798.512.351 2.448"204.472
Ci5 tric, lqi nhufln ttuo.'c chia 3.614.840.000 7.957.890.000
Lai re ch6m titin dQ g6p v6n 1.084.111.110 1.487.678.799
Ldi ch6nh lech ry gi6 phdt sinh 4.860.558 53.309.594
COt g 8.502.324.019 11.147.082.85s I
,r"i
'97
Chi phi tiri chinh 3{,
NIm nay NEm trn'frc *lH
Chi phi ldi vay 93.600.000 251.847.438
L5 ch6nh l-":h ty gi6 do d6nh gi6 l4i citc khoin mpc
ti€n tO c6 g6c ngo4i tQ 12.429.044
e
c0ng t06.029.0M 2s1.847.438

Chi phi b{n hing

Ndm nay NIm trufc
Chi phi cho nh0n vi6n 19,408.s93.388 t7.348.064.740
Chi phi vat lieu, bao bi 470.36s.606 s85.6s6.896
Thri tyc phi, lQ phi 1.431.052.648 2.233.184.999
Chi phi qu6ng c6o, gi6i thiQu sin phAm, tri6n ldm,
khuydn m6i 2.830.s42.738 r.622.073.323
Chi phi thu6 nhi, thu6 m[t bing 17.604.947.116 r7.748.446.0s2
Chi phf sria chfta, cii t4o, lnp dpt, b6o qu6n tii sin
cd clinh 3.368.329.526 499.263.473
Chi phi cdng t6c r.499.666.255 1.146.860.653
C6c chi phi kh6c 8.535.702.524 I 1.090.333.854
c0ng s4-774.s98.322 52.273.883.990

Bdn thuyil minh ndy td mAt b0 ph,in ho.p thdnh vd phdi du.oc dqc cilng vdi Bdo cdo tdi chinh t6ng ho. p 36
coNG TY TNHH MTV VANG BAC DA QUY SAr GON - SJC
- 420 Nguy6n Thl Minh Khai, Phuhng 5, Qufn
Dia chi: 418 3, TP. H6 Chi Minh, ViQt Nam
eAo cAo rAr cHiNH ToNG HqP
Cho ndm tdi chinh ti5t tirtc ngdy 31 thdng 12 ndm20l9
Bin thuy6t minh 86o c6o thi chinh tdng ho.'p (ti6p theo)

Chi phi quin lf doanh nghiQp

Nim nay Nim trufc
Chi phi cho nhdn vi6n 52.347.008.209 28.736.010.s39
Chi phi AO dr:ng vin phdng 1.842.699.r24 2.060.295.879
Chi phi kh6u hao 4.521.411.87 6 s.092.098.705
Thu;5 phi, 16 phi 2.059.54r.717 1.972.8s2.219
Chi phi sria chira, cii t4o, l6p tl{t, b6o quAn tdi s6n ci5
dinh 823.323.118 2582.4\4.187
Chi phi quing c6o, gi6i thiQu s6n phAm, tri6n l6m,
khul'€n m6i 3.4tt.870.307 3.555.7 60.7 60
Chi phi thu6 nhd 5.546.487.715 6.372.297.366
Chi phi bdo v6, an ninh, phdng ch6y chfr'a ch6y t.715.372.714 2.173.112.7 65
I len Olen 2.059.484.t95 1.125.281.9t4
Chi phi hQi nghi 1.338.464.500 2.481.28g.270
Chi phi phuc vu vdn phdng 1.739.619.947 1.347.s46.688
Cdc chi phi kh6c l l .160.648.3 84 9.605.868.308
c0rg 88.959.727.802 67.104.828.600

7. Thu nh$p khic

NIm nav Ndm trudc
Ldi thanh ly, nhuo.ng b5n tdi sin c6 dinh, b6t dQng
s6rn dAu tu 335.454.546
Hodn nhdp qu! ph6t tri6n khoa hgc vdr cOng nghQ 12.807.772.356
..). . ).. ., 54.340.000
I nu tlen bol tlluorng
Thu nhfp kh6c t.420.445.280 768.846.412 a,
c0ng 14.563.672.182 823.186.4{2

8. Chi phi kh6c

Nim nav Nim trr6c
fnu6 Uiph4t, bitruy thu 27.557.116 440.986.323
Thu6 thu nhfp doanh nghiQp bl truy thu 3.411.634.235
Phat do vi ph4m ho.p tt6ng ky qrl khdng hodn l4i 35.856.455 2.894.276.454
Chi phi kh6c 99.494
c0ng 63.s13.065 6.746.897.013

9. Chi phi sin xuit kinh doanh theo yiSu t6

Nim nay Nlm tru6c
Chi phi nguy6n liQu, vgt liQu 2.688.574.244.459 3.753.439.64r.r72
Chi phi nhAn cdng 86.041.243.358 61.990.207.951
Chi phi kh6u hao tdLi sin cO Ainn 10.467.882.165 I 1.547.608.984
Chi phi dich vu mua ngodi 42.856.386.r76 62.349.404.701
Chi phi kh6c 43.824.010.787 43.084.829.102
c0ng 2.871.763.766.945 3.932.411.691.910

Ban thuydt minh ndy td. mpt b6 phgn hsp thanh vd phdi dro. c dgc citng vcri Bdo cdo tdi chinh tiing hqp 37
I
r corue ry rNHH r-rw vANe e4c oA quf sAr eorv - src
Dia chi: 418 - 420 Nguy6n Thi Minh Khai, Phudng 5, Qu4n 3, tp. H6 Chi Minh, ViQt Nam
eAo cAo rel cuiNu r6Nc uqp
Cho nim tai chinh t<6t ttnic ngdy 31 thdng t2 ndm 2019

I Bin thuy6t minh B5o c5o tii chinh t6ng hqp (tiiSp theo)

r \rIL us0Nc

l.
rn6xc rns rGAc
Giao dich vi s6 du v6i cdc b6n li0n quan

I CAc b€n li€n quan v6i C6ng ty bao gdm: c6c thdnh vi6n quin
cric thdnh vi6n quin lj chri chtit vi c6c b6n li6n quan kh6c.
lf chri ch5t, cds citnh6n c6 li6n quan v6i

ir 1a- Giao dlch vd sd dr uoi cric thdnh vi1n qudn lj, chfi chfi vd cdc cri nhdn cd lihn quan voi cric thdnh
viEn qudn lj,chrt chdt
Cic thanh vi6n quin lf chri ch6t g6m: c6c thanh vi6n HQi ddng thinh vi6n vd c6c thinh vi6n Ban di6u

ir hinh, quin lf" Cr[c c6 nhin c6 li€n quan v6i c6c thdnh vi6n qu6n lf cht chOt ta c5c thdnh vi€n mpt thi6t
trong gia <linh cic thanh vi6n quin ly cht ch6t.

Giao dich voi cric thdnh vi6n qudn ty ch* chdt vd cdc cd nhdn cd li6n quan voi cdc thdnh viAn qudn tit

ts ctfictuit
C6ng ty kh6ng ph6t sinh giao dich b6n hdng vi cung c6p dich vp cho c6c thinh vi6n quin lf chri chdt
vi c6c ci nhin c6 li6n quan v6'i c6c thinh vi6n quin lf chri ch6t. Trong nim cf,ng kh6ng phii sinh giao

H dfch khdc voi c6c thinh vi6n quin ly chri ch6t vd c6c c6 nhdn c6 li6n quan vdi c6c thinh vi6n quin ly
chri chl5t (ndm tru6c chi c6 giao dlch vC vay ti€n c6c thinh vi6n HQi d6ng thanh vi6n v6i sii iien U

h 21.107.900.000 \rND).

ff C6ng nV vdi cdc thdnh vi6n qudn ty chil ch& vd cdc cd nhdn c6 li\n quan voi cdc thirnh viAn qudn ly
chil chdt
C6ng ty kh6ng c6 c6ng ng v6i c6c thdnh vi6n quin lf chri chrit va cic cit nhSn c6 li6n quan v6i cric
thdnh vi6n quin lf chir chiit.

Thu nhQp cfia cdc thdnhvi6n qudn ly chrt chiit

Thu nhfp cta cdc thdnh vi€n quin l;f chri ch6t chi c6 lucrng v6i t6ng tiAn luong trong nam li ]:
2365.43i.296 \fND (ndm tru6c h 1.024,000.000 YND). .il{9
iilc
lb. Giao dlch vd sii dur v6i cdc b€n fiAn quan khtic *t'r
C6c b6n li6n quan kh6c v6i C6ng ty g6m: {rvl
BGn li6n qyanthrlc Miii quan h0 &
C6ng ty CO ph6n Vdng b4c D6 quy SJC Minh Khai C6ng ty con
C6ng ty C6 phAn Kim hodn Sii Gon SJC C6ng ty con
.I.P'
Cdng ty C6 phAn Ving blc D6 quf SJC CAn Tho COng ty con
C6ng ty C6 phdn Ving bsc E6 qu! SJC Chq L6n Cdng ty con
C6ng ty C6 ph6n Vdng b4c Ed quf SJC Bin Cd Cdng ty con
C6ng ty C6 phin Gi6m ctinh R6ng Vdng SJC Cdng ty li6n ktit
C6ng ty Li6n doanh bing tu Sdi Gdn Saindes COng ty li6n ktit
C6ng ty C6 phAn Ving bpc D6 quj SJC Kh6nh HQi C6ng ty li6n klit
C6ng ty CO phAn Ving b4c D6 quy SJC Di Ning C6ng ty li6n ki5t
C6ng ty C6 phdn Ving b4c E5 quy SJC Ph[ Thg COng ty li6n k5t

Giao dichvdi cde bAn hAn quon khdc

Ngoii c6c giao dlch phit sinh v6i c6c c6ng ty con vi c6ng ty li6n t6t ea ctugc trinh bny d thuy6t minh
s5 V.10, C6ng ty khdng phit sinh giao dlch ndo kh6c vdi c6c c6ng ty con vi cdng ty li6n ktit.

Gi6 hdng h6a, dich vu cung c6p cho cic b€n li€n quan kh6c li gi6 thoa thufn. ViQc mua hing h6a, dich
vr,r tir c6c b6n li6n quan khic dugc thgc hiQn theo gi6 th6a thufn.

Bdn thuyiit minh nay ld n/t b0 phdn hsp thanh vd phdi duqc dpc cilng vdi Bdo cdo tdi chinh tiing hqp 38
I ry rNHH Mw vANG BAc DA quf sAr edru - s:c
I
cONG
Dia chi: 418 - 420 Nguy6n Thi Minh Khai, Phudng 5, Qu0n 3, TP. HO Chi Minh, Vi6t Nam
sAo cAo rAr cHfNH TONG Hep
Cho n,im tai chinh kiSt thric ngdy 31 thdng 12 ndm20l9

I Bin thuy6t minh B6o cdo thi chinh t6ng hgp (tiiip theo)

I Cdng no voi cdc bAn hAn qaan khdc

C6ng ng voi cilc bdn li6n quan kh6c duoc trinh bdy tai c6c thuy6t minh sr5 Y.2,Y.4 vd V.12.

I Cfc khoan c6ng ng phii thu c6c b6n li6n quan khdc khdng c6 b6o dim vd sE <lugc thanh toSn bing
ti&n. Kh6ng c6 khoan dg phong phii thu kh6 ddi ndo ducv. c l6p cho c6c kho6n nq phii thu c6c b6n li6n

r
q'ren khic.

Sg ki$n ph6t sinh sau ngiy t<6t thric nim tiri chinh
Kh6ng co sF kiQn trgng y6u nio ph6t sinh sau ngny ktit thfc n[m tdi chfnh y€u cAu phii di6u chinh s6

F
lieu hoAc c6ng bd tr€n B6o crio tdi chfnh tdng hqp.

TP. H6 Chi Minh, ngiry 25 th6ng 3 ndm2020

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