Accompany with Business

sAo cAo rAr cHfNH DA Duqc KIEM ToAN

Cho ndm tdi chinh *6t tnfic ngdy 3I thdng 12 ndm 2020

c0xc TY Co PHAN cAr LoI

 MUC LVC
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,1
Trang

1. sAo ceo cuA BAN cIAtvl Boc 0l-02

i
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2. sAo cAo ruBv roAN oOc rAp 03

3. BANG cAN o6t rs roAN 04-07

4. sAo cAo KET euA HoAT oONc KINH DoANH 08

5. eAo cAo Ltru cHUvpN rreN rE 09-10

6. BAN THUver NarNH eAo cAo raI cHfNH t 1-40

cONG rY cO pHAN cAr Lor

BAo cAo cu.r BAN GrAM o6c

Cho ndm tdi chinh kilt thilc ngdy 31 thdng 12 ndm 2020

Ban Gidm dtic Cdng ty CO phdn Cdt Lqi trinh bdy Bdo cdo ndy cilng voi Bdo cdo tdi ch{nh dd dwqc kiiim todn cho ndm
tdi ch{nh kdt thilc ngdy 3I thdng 12 ndm 2020.

t
1. Thdng tin chung vd C6ng ty:
,
Thnnh l$p:
Klr
Cdng ty C6 phan Cdt Loi (gqi t6t ld "C6ng ty:)
c chuydn d6i ttr Doanh nghiQp Nhd Nudc - Xi nghiQp In Bao Bi vd Phu
<lu<r. ,!!
LiQu Thutic L6 theo Quyist dlnh sO 184/2003/QD - BCN ngity l3llll2}03 cira BQ trucmg BQ C6ng nghiQp ( nay ld BQ
Cdng thuong). Cdng ty ho4t dOng theo Gi6y chtmg nh6n clSng lcf doanh nghiQp sr5 O:O: t gSS04 do Sd K+5 ho4ch vd Ddu tu
Thdnh phO UO Chi Minh c6p ngiy l0 th6ng 03 ndm 2021 (ddngky lan ddu ngdy l9lT2/2004). T
Hinh thric sd hiiu v6n: Cdng ty cO phan. '

Ho4t tlQng kinh doanh cria C6ng ty:

In tr6n bao bi; S6n xudt, mua b6n vQt tu phr,rc vg COng nghiQp; MOi gidi thuong m4i; Dich vp riy th6c xu6t nhap khau;
Mua brin h6a ch6t (trt h6a ctrdt AOc h4i m4nh), gi6y, mdng bgc BO-PP, hdng kim khi tliQn mity, m6y m6c thii5t bi co khi,
nguy6n liQu sdn xu6t dAu lgc thuiic 16; Cho thu€ nhd xudng, kho bdi, v[n phdng.
T€n ti6ng anh: CAT LOI JOINT STOCK COMPANY.
T€n vi6t tit: ctcO.
Mii chfng khof n: CLC (HOSE).
Trg s6'chinh: 934D2 Dudng D, Khu C6ng nghiQp CAtLAi (Cgm 2), Phucmg Thanh M! Lgi, Tp. Thri Drlc, Tp. HO Chi
Minh.

Tinh hinh tdi chfnh vi k€t quf, ho4t tlQng:

Tinh hinh tdi chinh vd kiit qui ho4t dQng trong k! cira C6ng ty duoc trinh bdy trong B6o c6o tdi chinh tlinh kdm.

3. Thinh vi6n IIQi ddng Quin tri, Ban Ki6m so6t, Ban Gi6m d6c:
Thdnh vi6n HQi tldng Quan tr!, Ban KiiSm soiit, Ban Gi6m di5c trong ndm vd dr5n ngdy lQp 86o c6o tdi chinh gdm c6:

HQi tl6ng Quin tri

Ong Nham Minh Thufln Chri tich Bd nhiQm tt 15/1212020
Ong Hd Quang Hda Chir tich Mi6n nhiQm tt 1511212020
6ng Biri Tdn Hda : Thanh viOn Mi6n nhiQm tn30rc612020
Ong Nguy6n Hodng Minh Thdnh vi€n BO nhiQm tiu3010612020
Ong Trlnh Xudn Quang Thdnh vi6n Mi6n nhiQm tn 30 /0612020
6ng Huj,nh Nam Thanh vi€n
Ong L€ Thdnh Trung Thdnh vi6n
Be LC Di6m Anh Thdnh vi6n 86 nhiqm fi3010612020
Ban Ki6m so6t
Be Tran Thi Anh Truorg ban
Be D6 Thu Ha Thdnh vi€n
Ong Nguy6nTh6Long Thdnh vi€n

Ban Gi6m ttiic

6ng NguySn Hodng Minh Gi6m d5c - eO nnigm tu3010612020 - Ngudi rlai diQn rheo Phrip luQt.
6ng Biri TAn Hda Gi6m d6c - Mi6n nhiQm ti
3010612020
Ong Nguy6n Drlc Hanh Ph6 Gi6m tltic

Trang I
cOnc rY co pnAN cAr lor
BAo cAo cuA BAN GrAM ooc (TrEp rHEo)
Cho ndm tdi chinh kdt thilc ngdy 31 thdng 12 ndm 2020

+. fi6m to6n tlQc lflp

Cdng ty TNHH Ki6m to6n vd Dlch vp Tin hoc Tp.HCM (AISC) tlugc chi dinh ld ki6m torin vi€n cho ndm tdi chinh .a
kt5t thirc ngdy 3l thdng72ndm2020. ,tt

;c
5. Tr6ch nhiQm cfra Ban Gi6m tliic
-u
.{r
Ban Gi6m d5c chlu tr6ch nhiQm lfp 86o cao tai chinh thii hiQn trung thpc vd hqp l9 tinh hinh tdi chfnh cria C6ng ty tai
Hr
ngdy 3l thfung12ndm2020, k6t qui ho4t ilOng kinh doanh vdcdc lu6ng luu chuydn ti€n tO cho ndm tdi chinh kt5t.thtc ,6
cirng ngdy. Trong viQc so4n lQp 86o c6o tdi chfnh ndy, Ban Gi6m d5c de xem xdt vd tudn thri c6c vAn dd sau dAy: \t.
\
- Chgn lga c6c chinh s6ch t<i5 toan thich hqp vd 6p dqng mdt c6ch nh6t qudn;
- Thgc hiQn c6c xdt tloSn vd udc tinh mQt c6ch hqp lf vd thfln trgng;
- B6o c6o tii chinh tlugc lfp tr0n co sd ho4t itQng li6n tgc, trir truhng hqp kh6ng thO gi6 dinh rAng C6ng ty sd
ti6p tpc ho4t <lQng li6n tuc.

Ban Gi6m it6c chiu tr6ch nhiQm dim b6o ring c6c si5 s6ch kii to6n tld clugc thi6t hp vd duy tri ct6 th,5 hi€n tinh hinh tdi
chinh cfia Cdng ty voi tlQ chinh x6c hqp ly t4i mgi thdi di6m vd ldm co sd dr5 sogn l{p B6o c6o tii chinh phir hqp v6i
cnti a6 tti toan du-o. c n€u 0 Thuy6t minh cho 86o c6o tdi chinh. Ban Gi6m d6c cfing chiu trSch nhiQm d5i vOi viec
qu6n lf c6c tdi s6n cta COng ty vd thgc hiQn c6c biQn ph6p hqp lf d0 phdng ngria vd ph6t hien c6c hdnh vi gian l6n vd
c6c vi ph4m kh6c.

6. Xic nh$n
Theo fkii5n cria Ban Gi6m d6c, chfng t6i x6c nhfln rdng 86o c6o tdi chinh bao g6m BAng cdn ddi k6 to6n t4i ngdy 31
thilng 12 ndm 2020, 86o c6o ktit qud ho4t dQng kinh doanh, B5o c6o luu chuyi5n tiAn tQ vd Thuyi5t minh dfnh kdm
dugc sopn thAo dd the hien quan di6m trung thlrc vi hqp ly vA tinfr hinh tai chinh cfing nhu klit qu6 ho4t ddng kinh
doanh vd c6c lu6ng luu chuy6n ti€n tQ cfra COng ty cho ndm tdi chinh kiit thric ngdy 31 th6ng 12 ndm2020.

B6o c6o tdi chinh cta COng ty du-o. c l{p phn hgp vdi chuAn mgc vd hQ thdng k6 to6n ViQt Nam.

Nguy6n Hoing Minh

Gi6m ddc

Trang 2
 ^2
cONc Ty TNHH rcEu ronru vA DlcH vU TtN Hgc rp.HcM
Auditing And Infor-matic Services Company Limited
Heqd Office: 389A Dien Bien Phu Str,, Word 4, Dist,3, Ho Chi Minh Citv
Tel: (84,28) 38329129 (10 Lines) Fox: (84,28) 38342957
Emoil : info@oisc,com.vn Website: www.qisc.com ;vn
sii: A 0720251-R/Arsc-DN3 nAO CAO KItM TOAN DQC LAp

K{nh edi: quf co nONG, Her DONG euAN rRI vA BAN GrAM Doc
cONc ry cO pHAN cAr L
Chfng tdi ila ki6m to6n 86o c6o tdi chinh kdrn tlieo cria.C6ng ty CO phAn C6t Lgi, :
duo..c lflp ngdy 1g th6ng 03 rq
202l,tt trang 04 d6n trang 40, bao gdm.Bing c6n ttdi tti toan tii nedy 31 th6ng 12 ndm2020,B6oc5o kt5t qua n[m
ho4t {G
ttQng kinh doanh, Biio ciio luu chuy6n ti6n tQ cho ndm tdi chfnh t6t
ttli" cnng i'gdy vd B6n thuytit,oint g6o cr{o tdi {t{
chinh. TO
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.,NF
Trich nhiQm cria Ban Giim tt5c
cill
Ban Gi6m d6c Cdng ty chiu. tr6ch nhiQm vA viQc lflp vd trinh bdy trung thgc vd hqp lf 86o ?,F'
c6o tdi chinh
theo chuAn mgc k6 to6n, ch6 d6 k6 to6n doanh nghrep viQt Nam vi c6c quy <linh phap li, c6 =a
li€n quan dt5
trinh bdy 86o c6o tdi chinh vi chiu tr6ch nhipm vC tiCm so6t nQi bQ miBan Ciam AOc x6c tlinh
ld cAn
b6o cho vipc lip vA trinh bdy 86o c6o tdi chinh kh6ng c6 sai s6t trgng y6u do gian lfln
ho4c nhAm l[n.
Trich nhiQm cria Ki6m todn vi6n

Tr6ch nhi6m cria chring tdi ld <lua ra f ki6n vd 86o c6o tdi chinh dga tr€n ki5t qu6 cria
cu6c kiiim todn. Chring t6i da
ti6n hdnh kiOm toAn theo c6c chuAn msc ki6m to6n ViQt Nam. C6c chuAn
-o" niv veu "nnng
chuAn tofil;;;
msc vd c6c quv etinh vd d4o thic nghd nghiQp, lf,p ki5 hosch vd thyc hiQn cuQc ki6m io6n"Aodc eat bio ho. p d.il ;;il
lf vo vi6c li6u B6o c6o tdi chinh cria c6ng ty c6 cdn sai s6t trgng y6u h"y kh6";.

C6ng viQc kiOm to6n bao gdm thgc hiQn c6c thri t-uc nhim thu thfp c6c bing chring kitim
todn vd c6c s5 tigu vd thuy6t

Chring toi tin"tudng ring c6c bing chring kiiSm to6n md chring toi thu thfp tlugc
etd 11 dAy dri vd thich ho-p ldm co- sd
cho j
kitin kiiim to6n cfra chfng tOi.

Y ti6n cfra Ki6m todn viGn

Theo f
ki6n cria chring tdi, 86o c6o tdi chinh t16 phin 6nh trung thuc vd hqp ly, tr€n cilc khia canh trgng y6u
tinh hinh
tdi chinh cria cdng-ty c6 phAn c6t Lqi tai ngdy 31 th6ng tziamzozo, ifiignhu k6t qu6
hopt o6ng t<inh doanh vd
tinh hinh luu chuyin ti6n t€ cho nim tdi chinh k6t thirc ctrng ngay, phri hqp"voi
chuAn n1uo tti k6 to6n t"il"ht;O
ViQt Nam vd c6c quy tlinh ph6p lf c6 li6n quan ct6n viQc lfp nd t inh bdy
86o c6o tdi chinh.
Minh, ngdy 18 thdng 03 ndm 2021
DOC rrnu TOAN VltN

-----\ a
Ph4m Vin Vinh -ry--
Hd Qu6 Nga
Sd giay CNDKHNKT: 0I12-2015-005-I
BA Tdi Chlnh Vi€t Nam ctip
56 gi,Ay CNDKHNKT: 2 80 I -20I g-00 5 - I
B0 Tdi Ch{nh ViQt Nam ciip

Blonch in Ho Noi:6 Floor 36 Hoo Binh 4 Str,. Minh Khoi Word, Hoi Bo Trung Dist,,Ho Noi Te <u,24) 37820045 O0/'B Emoil honoi@oisc.com,vn
Fox | (84,24) 3782
BlonchlnDo Nong: 350 Hoi Phong St.,Thonh Khe Dist,, Do Nong City Te (u,236)3747 619 Fox:(U,236)3747620 Emoil: ,Eom.vn
Represenlolive in Con Tho: P9019 - A 200 Nguyen Hien St.,Ninh Kieu Dist,,Con Tho Ciiy Te (u,28) 3832 9129 Fox | (84.28) 38342957 Emoil: 6om.vn
Represenlotive in Hol Phong: l8 Hoong Von Thu St,, Hong Bong Dist,, Hoi Phong Te (u,24) 3782 OO45 Fox : (M,24) 37 82 OO48 Emoil: hoiphong@oisc,com.vn
cONG TY cO PrrAN cAr Lor

nANc cAN oor xB roAn

Tqi ngdy 3l thdng 12 ndm 2020 Don vi tfnh: D6ng Vi€t Nam

TAI SAN T4i3llL2l2020 T4i0ll0r/2020

:
A. rLrsANNGANHAN 839.016.028.081 912.048.140.537
r
il
L Tidn vi c6c khoin tuong duong tidn 110 v.t 55.820.130.138 40.613.99s.919 it
l. Ti6n 111 55.820.130.13 8 40.613.995.9r9 rll
'F
2. C6c khoin tuong ttuong ti6n 112 ,{
t
il. Cic khoin tIAu tu tii chinh ngin h4n t20
1. Chrmg khorin kinh doanh t2l
2. Dg phdng gitm gi6 chimg kho6n kinh doanh 122
^3. Ddu
^l tu ndm
a
git <l6n ngdy tl6o h4n t23

III. C6c khoin phiithu ngin h4n 130 173.376.900.031 266.884.236.472

l. Phai thu ngdn h4n criakh6ch hdng 131 v.2 172.5t0.144.763 260.538.029.012
2. Tritrudc cho ngudi b6n ngan h4n 132 v.3 718.500.2t7 6.159.697.460
3. Phai thu nQi b0 ngin han t33
4. Phii thu theo ti(in dO k6 ho4ch hqp ddng xdy
dung 134
5. Phiithu vd cho vay ng6n h4n 135
6. Phai thu ngin h4n khdc 136 v.4 148.255.05; 186.510.000
7. Du phdng phii thu ngin han kh6 ddi t37
8. Tdi sin thi6u chd xri lf 139

IV. Hirng tdn kho 140 v.5 599.567.026.308 596.876.764.193

l. Hdng tdn kho r4l s99.s67.026.308 596.876.764.r93
2. Dv phdng gi6m gi6 hdng tiin kho 149

V. Tii sdn ngf,n h4n khfc 150 10.251.971.604 7.673.143.953

1. Chi phitr6trudc ngin h4n 151 v.6 10.2s1.97r.604 7 .673.r43.953
2. Thu6 GTGT rluqc khAu tru r52
3. Thu6 vd c6c kho6n kh6c phii thu Nhd nudc 153
4. Giao dlch mua b6n lAitrhiphi5u Chinh phri t54
5. Tdi sdn ng6n han khic 155

Bdn thuydt minh btio cdo tdi chinh ld phdn kh6ng thi tdch rdi cita bdo cdo ndy Trang 4
cONG rY cO PHAN cAr Lgr

nAlvc cAN oor rn roAN lrrnr rHEo)

Tqi ngay 31 thdng 12 ndm 2020 Donvi tinh: DOng ViQt Nam

Thuy6t
TAI SAN Ma so^ mrnn
Tqi3lll2l2020 T4i0ll0rl2020

B. T,II SAN IAT TTAN 200 72.603.931.404 112.323.289.327 I

'(
I. C:[c khoin phii thu diri h4n 210 3.320.000.000
v

l. Phei thu ddi h4n cria kh6ch hdng -a

21,1
,.

,t1
l

2. Tritru6c cho ngudi b6n ddi h4n 2r2 {l

.rl
3. Vtin kinh doanh d eton vi trpc thuQc 213
4. Phai thu nQi b0 ddi han -
214 A
5. Pheithu v6 cho vay ddi han 215
6. Phaithu ddi han kh6c 216 V.4 3.320.000.000

7. Du phdng phii thu ddi han kh6 ddi 219

IL Tii sin cii Alnn 220 58.948.495.458 95.557.718.164

1. Tdi san cO ainn hiru hinh 22r v.7 54.104.614.133 90.r20.793.9r4
- Nguy€n gid 222 698.785.996.011 698.785.996.01I
- Gid tri hao mdn tui kd 223 (644.681.38r.878) (608.66s.202.097)
2. Tdi sin c5 Ainn thu€ tdi chinh 224 _

- NguyAn gid 225

- Gid tri hao mdn lui kA 226
3. Tdi sAn c6 Ainn v6 hinh 227 v.8 4.843.881.32'5 5.436.924.250
- NguyAn gtd 228 18.128.674.299 r8.02s.674.299
- Gid tri hao mdn lui ke 229 (13.284.792.e74) (r 2.586.7 50.049)

UI. nAt OQng sfln tldu tu 230

IV. Tii sin d0 dang dhi h4n 240 V.9 186.950.000

1. Chi phi sin xu6t, kinh doanh do dang ddi han 241
2. Chi phi x6y dpg co bin d0 dang 242 186.950.000

V. Cfc khof,n ttiu tu tiri chinh Oeimn 250 V.10 8.844.000.000 13.400.000.000
1. EAu tu vdo c6ng ty con 251
2. DAu tu vdo cdng ty li6n doanh, liOn k6t 252
a
^3. ^l
Ddu tu g6p vdn vdo tlon vi kh6c 253 13.400.000.00; 13.400.000.00;
-4. DU phdng ctAu tu tdi chinh ddi han 2s4 (4.5s6.000.000)
5. Ddu tu nfm giii dtin ngdy <t6o h4n 255

VI. Tii sin dii h4n khdc 260 4.624.485.946 45.571.t63

1. Chi phi tri trudc ddi han 261 V.6 4.624.485.946 45.571.t63
2. Tdi sin thu6 thu nhdp ho6n l4i 262
3. Thi6t bi, vft tu, php tung thay thi5 ddi h4n 263
4. Tdi s6n ddi h4n kh6c 268

TONG CQNG TAr SAN 270 911.619.959.485 t.024.371.429.864

Bdn thuyiit minh bdo cdo tdi chlnh td phdn kh6ng th| Mch rdi cia bdo cdo ndy. Trang 5
cONc ry c6 pnAn cAr lgr

nANc cAN o6r rn roAN (TrEp rHEo)

Tqi ngdy 31 thdng 12 ndm 2020 Don vi tfnh: D6ng Vi€t Nam

NGUON VON Ma so
, Thuy6t
T4i3111212020 T1i0ll0ll2020
mlnn

c. NgPHarrRA 300 180.981.529.656 331.408.625.707 \,

\
I. Ng ngfn h4n 310 r80.475.534.s74 331.408.625.707 \
l. Phai tre cho ngudi b6n ngbn h4n 311 V.r 1 1t7.208.484.490 r28.984.699.749 JI

2. Ngudi muatrdti6n tru6c ngin han 312 139.477.955 3.608.69t.670 t/

3. Thu6 vd c6c kho6n phii nQp Nhd nudc 313 Y.12 72.124.320.4rr 15.889.907.856 .f
'4
4. Phii trd ngudi lao d6ng 314 l7.440.772.102 14.463.54t.530
5. Chi phi phii trA ngin h4n 3 15 V.13 38.729.075 326.051.867
6. Phii tri nQi b0 ngin h4n 316
7. PhaitrA theo tiiin ttQ k6 hoach hqp ddng xAy dpg 317
8. Doanh thu chua thgc hipn ngin h4n 318
9. Phaitrengdn h4n kh6c 319 V.14 343.795.51; 44.212.593
10. Vay vingthu6 tdi chinh ng6n hgn 320 V.15 22.784.780.525 156.523.843.765
1 1. Du phdng ph6i hd ngin h4n 321
12. Qu! khen thu&ng, phtc lgi 322 10.395.t71.203 11.s67.676.677
13. Qu! binh 6n gi6 323
14. Giao dich mua b6n l4i tr6i phitiu Chinh phri 324

il. Ng dhi han 330 505.995.082

l. Phaitra ngudi b6n ddi han 331
2. Ngudi mua tri tiOn trudc ddi han JJL

3. Chi phi phiitri ddi han aaa

JJJ

4. Phei tre nQi b0 vd v6n kinh doanh 554

5. PheitrenQib0ddihan 33s
6. Doanh thu chua thgc hiQn ddi han 336
7. Phai tra dei han kh6c 337 V.l4 505.995.082
8. Vay vd ng thu6 tdi chinh ddi h4n 338
9. Tr6i phi6u chuyiSn ddi 339
10. C6 phi6u uu el6i 340
I L Thu6 thu nhflp hoin lai phhitrd 341
12. DU phdng phii tri ddi h4n 342
13. Qu! ph6t tri6n khoa hgc vd cdng ngh6 343

Bdn thuyiit minh bdo cdo tdi chinh ld phdn kh6ng thd uich rdi cia bdo cdo ndy. Trang 6
cONG TY c0 PHAN cAr Lor

nANc cAN oor xn roAlv lrrnr rHEo)

Tqi ngdy 3l thdng 12 ndm 2020 Donvi tinh: D6ng ViQt Nam

NGUON VON T4i3lll2/2020 Tqi0ll0ll2020

.D. vON cHu so HUU 730.638.429.829 692.962.804.r57

\
I. Vdn chri sO hiiu 410 v.16 730.638.429.829 692.962.804.157
1. Viin g6p cfia chri sd htu 4r1 262.075.830.000 262.075.830.000
- CO phii5u ph6 thdng c6 quy€n bi6u quytSt 4lla 262.075.830.000 262.07s.830.000
- C6 phi6u uu <16i 4l lb
2. Thangduv5n c6, phan 412 64.847.400.000 64.847.400.000
3. Quy0n chon chuy6n eOi trai pni6u 413
4. V6n kh6c cria chri sd htu 414
5. Cd phiiiu qu! 415
6. Ch€nh lpch itrinh gi|lqitdi sAn 416
7. Chdnh lQch fj gia hdi doai 4r7
8. Qu! dAu tu ph6t trii5n 418 222.553.g02.72; rg4.474.584.s2;
9. Qu! h5 trq sip xi5p doanh nghi€p 4t9
10. Qu! kh5c thuQc v5n chri sd htiu 420
11. Lqi nhu{n sau thu6 chua phdn phtii 421 181.131.297.t03 171.564.989.629
- LNST chua phdn ptr5i tty ti5 atin curii lcy tru6c 42la 78.391.3t2.242 57.225.98r.640
- LNST chua phdn phrii ty nay 42tb 102.739.984.86\ rr4.339.007.989
12. Ngu6n vrin dAu tu XDCB 422

il. Ngudn kinh phi, qui khic 430

1. Ngudnkinhphi 431
2. Ngu6n kinh phf tld hinh thdnh TSCD 432

TONG CQNG NGUON V6N 440 911.619.959.485- 1.024.371.429.864

Tp. H6 Ch{ Minh, ngdy 18 thdng 03 ndm 2021

Ngudri tfp bi6u KG tofn truOng Gi:im d6c

<f9erla
3/ c$aiY\
El nAo a

Nguy6n Drfrc Hiry LiGu Phudc Tinh Nguy6n Hoing Minh

Bdn thuyil minh bdo cdo tdi chinh ld phdn kh6ng th€ tdch roi crta bdo cdo ndy. Trang 7
cONc ry cO pnAN cAr r,or

sAo cAo xnr euA HoAT DqNG KINH DoANrr

Cho ndm tdi ch{nh kdt th*c ngdy 3I thdng 12 ndm 2020 Don vi t[nh: D6ng Vi€t Nam

cni rffiu Me sii Thuviit

mtnn
Nim 2020 Nlm 2019

1. Doanh thu ban hdng vd cung c6p dich vU 0r vl.l 1.899.749.410.421 |.928.712.476.911
2. C6c khoin giim trir doanh thu 02
3. Doanh thu thuAn vA U,en hang vd cung c6p dfch vg 10 r.899.749.4r0.42r |.928.712.47 6.9rr \
4. Gi6.v6nhdng b6n r 1 vt.z 1.628.085.098.094 r.622.898.992.379
cl
5. Lqr nhufn gQp vG bfn hing vdr cung cdp dich vu 20 271.664.312.327 305.813.484.s32
tl
(20 : 10 -11) lt

6. Doanh thu ho4t ctQng tdi chinh 2l VI.3 4.164.697.833 3.294.938.711 I

il'
ll
7. Chi phf tdi chinh 22 VI.4 29.096.2s4.838 29.094.382.825
Trong d6: Chi ph{ Idi vay 23 4.881.681.582 r7.730.589.895
\
8. Chiphfb6nhang 25 VI.5 24.461.936.589 32.323.380.299
9. Chi phi qudn lf doanh nghiQp 26 VI.5 6t.22r.410.405 72.875.389.986
10. Lqi nhufn thudn tir holt ttQng kinh doanh 30 161.049.408.328 174.815.270.r33
(30 :20 + Qr -22) - (25 + 26))

1 1. Thu nhip khSc 3l vI.6 s20.591.788 2.727.637.203

12.Chi phi kh6c 32 Vr.1 89.925.425 165.3 85.369
13. Lqi nhu$n khfc (40 = 31 - 32) 40 430.666.363 2.562.251.834
14. Tdng lgi nhuin k6 toen trudc thu6 50 161.480.074.691 177.377.521.967
(50=30+40)

15. Chi phi thu6 TNDN hiQn hanh 51 VI.08 32.s32.s06.830 36.830.930.978
16. Chi phi thu6 TNDN hodn lai 52
17.Lqr nhufn sau thu6 thu nhgp doanh nghiQp 60 128.947.567.86r 140.546.590.989
(60 = 50 - 51 -52)
18. Lei co brin tr6n c6 phi6u 70 vI.09 4.477 4.880
lg.L5;isuy gi6m tr0n c6 phi6u 7'..09 4.477 4.880

Tp. H6 Cht Minh, ngdy 1B thdng 03 ndm 2021

Nguni lfp bi6u KG todn tru&ng

uy LiGu Phurfc Tinh Nguy6n Hoirng Minh

Bdn thuydt minh bdo cdo tdi ch{nh td phdn kh6ng th€ tdch rdi ct)a bdo cdo nay.
Trang 8
cONG rY cO PHAN cAr Lor

BAo cAo LTIU CHIIYEN TIEN TE

(Theo phuong ph6p gi6n titip)

Cho ndm tdi ch{nh kdt thilc ngdy 3 I thdng I 2 ndm 2020 Donvi tinh: D6ngViQt Nam

Thuy6t
cni rrtu Me sri mlnn
NIm 2020 NIm 2019

r. LUU CHUYEN TrtN TrI HOAT DQNG KrNH DOA|IH

1. Lqi nhu$n truri'c thu6
.a
01 161.480.074.691 177.377.521.967

2. Didu chinh cho c6c khoin :

- KhAu hao tii sin c5 dinh vd bAt AEng sAn dAu tu 02 v.7, v.8 36.714.222.706 49.518.683.293 /
o
- C6ckhoindgphdng 03 vr.4 4.s56.000.000
- Lei,l5 ch€nh lQch t! giri h6i tlorii do il6nh gi6 l4i
04 142.669.906 (45.8ss.571) fl
ciic khoin mgc tiAn tQ c6 gtic ngo4i tQ
- Lai, l5 tir ho4t dQng dAu tu 05 (287.460.414) (79s.6s8.648) {
- Chi phi ldi vay 06 4.881.681.582 17.730.589.89s
- C6c khoin diAu chinh kh6c 07

r Lqr nhuin tir hoqt itQng kinh doanh trudc thay

ddi vdn luu tlQng 08 207.487.188.471 243.78s.280.936
- Tdng C), ginm (+) c6c khoin phii thu 09 96.829.905.835 115.541.895.180
- Tdng (), giim (+) hdng tdn kho 10 (2.6e0.262.rrs) (14r.s47 .2r0.73s)
- Tdng (+), giam (-) c6c kho6n phdi tri (kh6ng kd lai
ll (13.6s4.s83.6e3) 1.245.875.906
vay phii tr6, thu6 thu nhQp phii nQp)
- Tdng (-), giim (+) chi phi tr6trudc 12 (7.rs7.742.434)_ (4.r47.s06.09r)
- Tdng C), ginm (+) chung kho6n kinh doanh 13
- Ti€n ldi vay cld tri 14 (s.r6e.004.374) (r7.646.s7e.1s6)
- ThuiS thu nhfp doanh nghiQp cl6 nQp l5 (34.2s2.096.145) (40.855.918.ss0)
- TiAn thu kh6c tir hopt ttQng kinh doanh r6 13.500.000
- Ti6n chi khric tirho4t ctQng kinh doanh l7 (r 3.835. r 98.663) (r1.62s.s77 .s32)

Luu chuy6n ti6n thuin tir hoSt ilQng kinh doanh 20 227.571.706.882' 144.750259.958

il. LUU CHUYEN TIEN TIJ HOAT DPNG DAU TIJ

1. Ti€n chi d6 mua s6m, xdy dpg TSCD vd c6c TSDH
21 (2e1.9s0.000) (8e.s43.310.018)
kh6c .
2. Ti€n thu tirthanh ly, nhugng b6n TSCD vi c6c TSDH
22 37.920.000
kh6c
3. Ti6n chi cho vay, mua c6c c6ng cg ng cta tton vi kh6c
4. Ti0n thu hdi cho vay,bfunl4i c|c cdng cp no cfia don
24
vi khdc
5. TiAn chi dAu tu g6p v6n vdo don vi kh6c 25
6. TiAin thu trOi AAu t'u g6p v6n vdo tlon vj khSc 26
7. Ti6n thu tt l6i cho vay, cO tric vd lqi nhuQn duoc chia 27 287.460.414 757.738.648
Luu chuy6n tidn thuAn tir hopt dQng tliu tu 30 (4.48e.s86) (88.747.6sr.370)

Bdn thuy* minh bdo cdo tdi chinh tit phdn kh6ng thd tdch rdi crta btio cdo ndy. Trang 9
cOxc ry cd pnAN cAr r,or

BAo cAo Lt/u cHUyEN TrtN rp grfr rHEo)

(Theo phucmg ph6p gi6n titip)

Cho ndm tdi ch{nh kiit thilc ngdy 3I thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

Thuytit
CHi TIEU Me sii NIm 2020 NEm 2019
minh

m. Lw cHUyEN TrtN TT'HOAT DQNG TAr CHiNH

1. Ti6n thu tir ph6t hanh c6 phitiu, nhdn vdn gdp cria CSH 3l
2. Ti6n trd l4i viSn g6p cho ciic chri sd hiru, mua l4i cd
32
phii5u cria doanh nghiQp da ph6t hanh 4
.s'
3. Ti6n thu ttr di vay 33 477.404.343.6s3 1.309.940.065.968 ^/
-.1 i
4. l len ffa ng goc vay 34 (6rr.r43.406.893) (1.3s7 .s36.s24.rrr) K
5. Ti€n tr6 ng g6c thu€ tdi chinh 35 oll

6. CO ttc, lgi nhufln dd tr6 cho chri s0 htu 36 (78.622.7 49 .000) (78.622.749.000)
Luu chuy6n tidn thuin tir hogt tlQng tii chinh 40 (2r2.36r.8r2.240) (126.219.207.r43) I
Luu chuy6n ti6n thuin trong k| (50 :20+ 30 + 40) 50 15.205.405.056 (70.216.s98.sss)
Tidn vi tuong duorrg tidn tt6u k| 60 40.613.995.919 110.828.837.465
Anh hucng cria thay e6i ty gia nOi aoai quy <l6i ngo4i
te 6l 729.163 1.757.009
Tidn vir tucrng duong tidn cuiii ky (70 :50+60+61) 70 v.1 s5.820.130.138 40.613.995.919

fp. HO Chi Minh, ngdy 18 thdng 03 ndm 2021

Ngudi l$p bi6u K6 toen tru0ng

uy Li6u Phufc Tfnh Nguy6n Hohng Minh

Bdn thuy& minh btio ctio tdi chinh td phAn kh6ng thd tdch rdi cria bdo cdo ndy. Trang 10
CONG rY cO rHAN cAr Lqr

nAN THUyfT MrNH BAo cAo rAr cHiNH

Cho ndm tdi ch{nh kiit thilc ngdy 31 thdng 12 ndm 2020 Donvi tinh: D6ngVi6t Nam

I. DAC DIEM HOAT DQNG CUA DOANH NGHIEP

1. Thnnh l$p

Cdng ty Cd phAn CdtLgi (ggi tdt ld "COng ty") dugc chuyi5n d6i ttr Doanh nghiQp Nhd Nudc - Xi nghiQp In Bao Bi vd
Phu Li€u Thutic L6 theo Quyi5t dinh s5 l84l2003lQD - BCN ngity l3llll20}3 cria BQ truong BQ C6ng nghiQp ( nay ld
BQ Cdng thucrng). C6ng ty ho4t <lQng theo Gi6y chimg nhQn tldng lcf doanh nghiQp sO O:OltgSS04 do Sd Ki5 hoach
vd Ddu tu Thdnh ptrO HO Chi Minh c6p ngdy 10 th6ng 03 ndm 2021 (ddnglci Dn <tAu ngdy lglo2/2004).
1
00
Hinh thric sO hifu viin: Cdng ty cO phan.
c

2. Linh vqc kinh doanh: Sin xu6t, dich vp vd thuong m4i. ,dl
;K
TH
3. Ngdnh ngtrd t<intr doanh chfnh: xd

In tr6n bao bi; Sin xudt, mua biin vflt tu phuc vp C6ng nghiQp; M6i gidi thucrng m4i; Dich v.u riy th6c xuSt nh4p khAu; I\
Mua b6n h6a ch6t (tru h6a chSt A6c h4i m4nh), gi6y, mdng boc BO-PP, hdng kim khi rtign mdy, m6y m6c thitit bi co
khi, nguy6n liQu sdn xu6t ddu lgc thu6c 16; Cho thu€ nhd xu&ng, kho b6i, vdn phdng.

4. Chu k] sfrn xudt, kinh doanh thdng thudng.

Chu k! sin xu6t, kinh doanh cira Cdng ty k6o ddi trong vdng 12 th6ng theo n5m tdi chinh thdng thudng bat dau tir
ngdy 0l th6ng 0l di5n ngdy 3l thdng12.

Tuy6n nii vC hne ntrng so sinh thdng tin tr€n 86o crio tii chinh
Th6ng tin tdi chinh tr€n 86o c6o tdi chinh cho nf,m tdi chinh k6t thric ngdy 31 th6ng 12 ndm 2020 cta Cdng ty c6 th6
so s6nh vdi 86o c6o tdi chinh ridm 2079 dd,<luoc ki6m torin.

II. NrEN DQ KE roAN, DoT{ vI TrEN TE srl DUNG TRONG xE roAN

1. Ni6n tIQ k6 to6n

Ni6n tlQ ki5 torin cira Cdng ty bat dAu tir ngdy 01 thring 01 vd kiSt thric ngdy 31 th6ng 12 hdng nam:

2. Don v! tidn tQ sr? dgng trong k6 tofn

Ddng ViQt Nam (VND) du-o. c sfr dg"ng ldm rlon vi ti6n t€ dC ghi sO k6 toan.

ur. CHUAN MtIc vA cHE DQ KE rOAN Ar OUNC

1. Ch6 dO k6 to6n 6p dsng

C6ng ty 6p dpng Ch6 dO kii to6n doanh nghiQp ViQt Nam theo hudng ddn tai Th6ng tu s6 20012014/TT-BTC <tuqc B0
Tdi chinh ViQt Nam ban hinh ngiry 22112/2014 vd ciic th6ng tu sira ddi, b6 sung.

2. Tuy6n b6 vd viQc tuf,n thri chu6n mgc k6 torin vjr ctr0 OE k6 todn.

Chyng tOi ild thgc hiQn cOng viQc k6 torin l4p vd 5o c6o tdi h 6n Viet Nam,
cnti Aq k6 toan doanh nghipp ViQt Nam vd c6c qu lf c6 li6n i trinh bdv m6t
cilch trung thu. c vd hSp li vC tinh hinh tdi chinh, ktit qu6 doanh vd a

ViQc lya chgn si5 liQu vd th6ng tin cdn phni finh bdy trong bin Thuyi5t minh B6o crto tdi chinh ttuoc thuc hi6n rheo
nguy€n t6rc trgng yilu quy dinh tai chuAn mgc k6 toan ViQt Nam s6 2l "Trinh bdy B6o c6o Tdi Chinh,,.

Cdc thuyiit minh ndy ld bQ phQn hqp thdnh cdc Bdo ctio tdi chinh. Trans I l
cONc ry cO pHAN cAr r,ol

eAN THrryfT MrNrr sAo cAo rAr cnfNH (Trfp rHEo)

Cho ndm tdi chinh kiit th*c ngdy 3I thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

ry. cAc cniNH sAcH KE ToAN Ar ogNc

1. Cfc loqi ti gii h6i ilof i 5p dgng trong k6 todn

Cdng ty thuc hiQn quy tlOi cl6ng ngo4i tQ ra ttdng ViQt Nam cdn crl vdo tj' girl giao dich thgc ti vd tj gi6 ghi sO ki5 toan.

Nguy6n tfic xd.c tlinh ti gid giao dich thqc t6

fat cir cdc giao dlch bing ngogi tQ phrit sinh trong ndm (mua b6n ngoai tQ, g6p viSn ho{c nhQn vtin g6p, ghi nhdn no
phii thu, ng phii trd, ciic giao dich mua sim tdi sdn ho[c c6c khodn chi phi cluoc thanh to6n ngay bing ngoai tQ) cluoc
h4ch to6n theo tj gi6 thgc t.i t4i thdi rti6m giao dich ph6t sinh. {
:lN
Sti au cuOi n6m cta c6c khoin mgc tiAn tQ (ti6n, tucrng tluong ti€n, c6c khoin phii thu vd phdi trd, ngo4i trir c6c khoin tl{
muc khodn tri trudc cho ngudi b6n, ngudi mua trd tiAn trudc, chi phi trd trudc, c6c khodn ddt cgc vd c6c khodn doanh 'Tt
vv
thu nh4n trudc) c6 giic ngo4i tQ ttuo. c tl6nh gi6 l4i theo tj' gi6 giao dich thgc t6 cdng bd cira Ngdn hdng thuong mai noi iNl
Doanh nghiQp thudng xuy0n c6 giao dich tai thdi di€m lQp Brlo c5o tdi chinh. GH
:
F.t
Ch€nh lQch t'j gi6 ph6t sinh trong ndm tir circ giao dich bing ngo4i tQ tlugc ghi nhQn vdo k6t qud hoat ddng kinh '-
doanh. Ch€nh lQch tj
gi6 do dSnh gi6l4i cfuc khoan mgc tidn tQ c6 gi5c ngo4i tQ tpi ngdy kilt thric ndm ki5 to6n sau khi
bi trir ch6nh l€ch tdng vd ch6nh lOch gi6m ttugc ghi nhfn vdo ki5t qui ho4t ttQng kinh doanh.
Nguy6n tic xdc tlinh tf gi6 ghi s6 k6 toen
Khi thu trdi cac khodn ng phii thu, c6c khoin kf cugc, lcf qul ho[c thanh todn c6c khoan no phdi trd bing ngo4i tQ,
C6ng ty sri dpng fj gi6 ghi sO thgc tC dich danh.

Khi thanh torln ti€n bing ngo4i tQ, cong ty sir dung ty gi6 ghis6 binh qu0n gia quycn di rlQng.

Nguy6n tic ghi nh{n cfc khoin tidn vi tuong tluong ti6n
Ti€n bao g6m tiOn m[t, ti6n gui ngdn hdng khdng k] h?n, ti6n rlang chuy€n.
C6c khoin tuong duong ti€n bao gdm c6c khoin ti€n gui c6 kj,fun vd cdc kho6n dAu tu ngin h4n c6 thdi hpn g6c
khdng-qu6 ba th6ng, c6 tinh thanh khodn cao, c6 khi ning chuytin AOi aE ddng thdnh c6c luong tiOn x6c ilinh vd kh6ng
c6 nhi€u rui ro trong chuy6n eOi tnanfr ti6n.

3. Nguy6n tic ki6 todn c6c kho6n tlAu tu tdri chinh

Nguy6n tic k6 todn c6c khoin tlA+tu g6p v6n vio tlon vi khdc
Kho.in ctdu tu g6p vi5n vdo dcrn vi kh6c ld khodn COng ty tliu tu vdo c6ng cg v6n cira tlon vi kh6c nhmg kh6ng c6
quyAn ki€m so6t ho{c ddng ki€m so6t, kh6ng c6 inh huong tl6ng kC aOi voi bOn du-o. c dAu tu.

u du-o. c ghi nhfn theo girl g6c, bao gdm gi6 mua vd c6c chi trgc tii5p di5n viqc dAu tu.
tu bing tdi sdn phi ti€n e, gi|phi khoan dAu hr duqc ghi nh hqp ly cria tdi sdn phi tidn
tE tai thdi tli€m ph6t sinh.

otii voi
c6c khodn dAu tu, C6ng ty trich lflp dg phdng theo Thdng fr 200/2014/TT-BTC ngiry 22112120 I 4 vd Th6ng tu
s6 +AtZOtgttT-BTC ngiry 0Bl0Bl20t9. Cr,r thi5 nhu sau:

+ D.5i vdi khoiri itdu tu vdo c6 phii5u.ni€m y6t hodc gi6 tri hqp lj khoin rtdu tu dugc x6c ttinh tin cQy, viQc l6p du
phdng dga tr€n gi6 tri thi trudng cfia c6 phiiiu.

+ Doi vdi khodn dAu tu vdo cd phii5u ni6m yiit trcn sdn chimg kho6n Upcom, viQc ldp du phdng dga tr€n gi6 tharn
chii5u binh qudn trong 30 ngdy giao dich fiBn kC gan nh6t truOcihdi diem iAp 86o cdo tai chinh nam.

Cdc thuy€t minh ndy ld b0 phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang I 2
cONc ry c6 pnAn cAr lgl

sAN THUvET MrNH nAo cAo rAr cHiNH (Trtp rHEo)

Cho ndm tdi chinh kilt thtic ngdy 3I thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

IV. cAc cniNH sAcH rE roAx Ar oqNc (rrEp rHEo)

4. Nguy6n tic ghi nh$n cic khoAn phii thu thuong mgi vd phii thu khdc:
Nguy6n tic ghi nhfln c6c khoin phf,i thu: theo gi6 gi5c trir dg phdng cho c6c khodn phii thu kh6 ddi.
ViQc phdn lo4i c6c khodn phdi thu ld phdi thu khdch hdng, phdi thu nQi bQ vd phdi thu kh6c Oy thuQc theo tinh ch6t cria
giao dlch ph6t sinh ho{c quan hQ giira cdng ty vd d6i tugng phdi thu.

Phuong phdp l$p dq phdng phf,i thu kh6 ddi: dg phdng phdi thu kh6 ddi dugc udc tinh cho phdn gi6 tri bi t6n th6t
cta c6c khodn no phdi thu vd c6c khodn itdu tu nim giit di5n ngdy cl6o h4n khric c6 bdn ch6t tuong t.u c6c khoin phdi thu
kh6 c6 khd ning thu hdi ild qu6 han thanh to6n, chua qu6 h4n nhtmg c6 thii khdng ctdi dugc do kh5ch no khdng c6 khi
nf,ng thanh to6n vl l6m vdo tinh tr4ng ph6 sin, dang ldm thir tpc gidi th€, m6t tich, bd tr5n... =
94

.;l
Nguy6n tic ghi nhgn hdng tdn kho: r{H
rAl
Nguy6n tf c ghi nh{n h}rng tdn kho: Hdng tdn kho tlugc ghi nhfln theo gi6 g6c C) trir dg phdng gi6m gi6 vd dg phdng rll
cho hdng tdn kho l6i thdi, m6t ptrAm cn5t. rP
rt
Gi6 glic hdng tdn kho dugc x6c dlnh nhu sau: 4
|6
- Nguy€n liOu, vflt li6u, hdng h6a: bao g6m gi6 mua, chi phi v$n chuytin vd ciic chi phi li€n quan tryc tii5p kh6c ph6t sinh -
di5 c6 du-o. c hdng t6n kho d tlia iliiim vd trang thdi hi€n tai.

- Thanh phAm: bao g6m chi phi nguy€n vdt liQu, nhdn cdng tryc ti6p vd chi phi sdn xu6t chung c6 li€n quan ph6t sinh
trong qu6 trinh sdn xu6t.

- Chi phi sdn xu6t kinh doanh dd dang: bao g6m chi phi nguy€n vflt liQu chinh, nhdn cdng trpc tii5p vd chi phi sdn xu6t
chung phrit sinh trong qu5 trinh san xu6t.
Phuong phdp tfnh gi6 tri hing tdn kho: Theo gi6 binh qudn gia quyen.
H4ch tofn hing tdn kho: Phuong phdp k€ khai thudmg xuy€n.

Phuong phdp l$p dq phdng gi6m giil hing tdn kho: Dg phdng cho hdng t6n kho du-o. c trich lflp khi gid tr! thuAn c6
thiSthyc hiQn tlugc ctia hdng tdn kho nh6 hon gi6 g6c. Gi6 tri thudn c6 th6 thUc hi€n rlugc ld grdbSnudc tinh trir rli chi
phi udc tinh dC hoan thdnh s6n phAm vd chi phi b6n hang udc tinh. Sti dg phdng gi6m gi6 hdng t6n kho li s6 ch€nh l€ch
gita gi5 gi5c hdng t6n kho l6n hon gi6 tri thuAn c6 n duo. c cira chring. Dg phdng gi6m gi6 hdng t6n kho duoc
ldp cho tlng m{t hang tdn kho c6 gi6 gtic lon hcm c6 th6 thuc hiOn itugc.

6. Nguy6n tic ghi nhgn vd kh6u hao tii sin c5 alnn (TSCD):
6.1 Nguy€n tfc ghi nhfn TSCD hftu hinh:
Tdi sdn cO einfr htu hinh tlu-o. c ghi nh{n theo nguy6n gi6 trir di O gie tr! hao mdn liiy ki5. Nguy€n gi6 ld todn b6 c6c chi
phi md doanh nghiQp phdi b6 ra t16 c6 itugc tdi sin cti dinh tinh di5n thdi di6m dua tdi s6n rt6 vdo tr4ng th6i sln sdng su
dgng theo du tinh. C6c chi phi ph6t sinh sau ghi nhan ban dAu chi clugc ghi ting nguy6n gi6 tli sin cri dinh niSu c6c chi
phi ndy chac ch6n hm t[ng loi ich kinh ti5 trong tuong lai do su dung tdi san d6. Cac cfri ptri kh6ng thOa m6n didu kiQn
tr€n du-o. c ghi nhfln ld chi phf trong nim.

Khi tdi sAn c6 tlinh ttuqc bdn ho{c thanh lf, nguy6n gi6 vd khAu hao lfiy ki5 dugc x6a si5 vd bAt k} khoin l6i 16 ndo ph6t
sinh tir viec thanh lf tl€u clugc tinh vdo thu nhflp hay chi phi trong nim.
X6c tlinh nguy€n gi6 trong tirng trudng hqp

Nguy6n gia ftii sdn c6 dlnh hitu hinh mua sim bao g6m gi6 mua (trir O c6c khoin rtugc chii5t kh6u thuong mai hodc
gidm gi6), c6c khoin ttru0 lttrOng bao gdm c6c khodn thui5 du-o. c hodn l4i) vd citc chi phi li€n quan tr.uc tii5p dt5n 1ricc Oua
tdi sdLn vdo tr4ng thrli s6n sdng sri dpng, nhu chi phi l6p ctpt, ch4y thtr, chuy€n gia vd c6c chi ph( li€n quan trgc ti6p khric.

Cric thuyiit minh ndy td bQ phQn hqp thdnh cdc Bdo cdo rdi chinh. Trang l3
cONc rY cO PHAN cAr Lgr

BAN THUvET MrNH nAo cAo rAr cHiNH (Trtp rHEo)

Cho ndm tdi chinh kdt thilc ngdy 31 thdng 12 ndm 2020 Don v! tinh: D6ng Vi€t Nam

IV. cAc cnixH sAcH rE roAN Ar ngNc (rrEp rHEo)

6. NguyGn tic ghi nhgn vdr kh6u hao tiri sin c5 Ainn CISCD) (Ti6p theo):
6.1 Nguy6n tic ghi nh$n TSCD hiiu hinh (Ti6p theo):
Tdi sdn c5 Ainn hinh thanh do ttdu tu xdy dpg theo phuong thrlc giao thdu, nguy€n gi|lir giitquy6t to6n cdng trinh <tdu
tu xdy d1mg, c6c chi phi li€n quan tryc tii5p khric vd lQ phi tru6c b4 (ni5u c6).

Tdi san co ai*r ld nhe cria, vft kii5n tnic g6n tidn vdi quyAn su dr,rng e6t ttri gi6 tr! quydn st dqng ct6t dugc xdc rlinh
ri6ng bi€t vd ghi nhAn ld tdi sin cri Cintr vO hinh.

Nguy6n tic ghi nhfln TSCD v6 hinh:

\
Tdri sin cii epn vd hinh ctugc ghi nhdn theo nguy€n gi6 trir di O gi6 tri hao mdn lfiy ki5. Nguy6n gi6 tdi s6n ct5 dinh v6 ;\
hinh la todn bQ c5c chi phi md doanh nghiQp phni b6 ra <1i5 c6 dugc tdi san c6 etinh vd hinh tinh di5n thdi clirim itua tdi
san 116 vdo str dung theo dg ki6n. .v
'Hl
td
6.3 Phuong ph6p kh6u hao TSCD
2
*l
Tdi sdn einfr tlugc kh6u hao theo phuong phrip tluong thang dr,ra tr€n thdi gian sir dung udc tinh cira tdi sdn ilugc quy
cO 'z
dinh t?i Th6ng tu s6 45/2013/TT-BTC ngdy 25/04/2013 cria Bq Tai Chinh, Thdng tv s6 14712016/TT-BTC ngdy
13/10/2016 sua etOi mQt sti ttiOu crla Thdng Tu 45, Th6ng fi sO 28/2OI71TT-BTC ngdy 12104/201 7 sria aOi mQt rO Ad"
cta Thdng Tu 45/2013/TT-BTC vd Thdng tu 14712016/TT-BTC. Thdi gian hii'u dqng u6c tfnh ld thdi gian md tdi sin
ph6t huy itugc t6c dgng cho san xu6t kinh doanh.

Thoi gian hfru d4ng rdc tinh cfia cdc TSCD nhr sau:
Nhdxudng, vdt kiAn *ilc 5-25 ndm
Mdy mdc, thi.it bi 2,5-18 ndm
Phuong ti€n vdn tdi 03- I I ndm
,
-t..!.,. bi, dqtng cqt qudn lj,
Thiet 1,5-12 ndm
Phiin mimvi tinh 02 ndm
;,,
Quy€n s* dung ddt 50 ndm

7. Nguy0n tic ghi nhin chi phi xffy dqng co bin dO dang:

Chi phi xdy dpg co bdn dd dang <lugc ghi nhQn theo gil, g6c. Chi phi niy bao g6m chi phi xdy dtmg m6i. ho{c sira
chta, cii t4o, md rQng hay trang bi lai lc! thuat c6ng trinh nhu: Chi phi xdy dmg; chi phi tu v6n ddu tu xdy dpg vd c6c
chi phi kh6c.
Chi phi ndy ttugc kiit chuy6n ghi tan! tdi sin khi c6ng trinh hodn thdnh, viQc nghiOm thu t6ng thC de thuc hiQn xong tdi
sin duoc bdn giao vd dua vio tr4ng th6i sEn sdng sir dung.

Nguy6n tic ghi nh{n chi phi tri trurirc

Chi phi tri trudc tpi C0ng ty bao gdm cdc chi phi thgc ti5 itd phrit sinh nhmg c6 lien quan ttr5n k6t qu6 ho4t rt6ng kinh
doanh cria nhidu k! k6 to6n. Chi phi hi trudc cta c6ng ty Uuo gdm c6c chi phi sau: Chi phi c6ng cp dung cg, phq tung
vd chi phi kh6c.

Phuong ph6p phdn b6 chi phi trd trudc: ViQc tinh vd.phdn b6 chi phi tri trudc vdo chi phi ho4t rlQng kinh doanh tung ky
theo phuong ph6p cludng thing. Cdn crl vdo tinh ch6t vd mrlc tlQ trmg lo4i chi phi md c6 thdi gian pfran U6 nhu sau: chi
phi tri trudc ng6n h4n phdn bd trong vdng 12 thing; chi phi tri tru6c ddi tran ptran bo trcn n
lh6n; d6n36 thrtng.

Ctic thuyiit minh ndy td bQ phQn hqp thdnh ctic Btio cdo tdi chinh. Trang I 4
CONG TY cO PHAN cAr Lor

BAN THUvET MrNH nAo cAo rAr cHiNn lrrtr rHEo)

Cho ndm tdi chinh kilt thilc ngdy 31 thdng 12 ndm 2020 Donvi tinh: D6ng ViQt Nant

rv. cAc cniNH sAcH xE roAx Ar oqNc (rrfp rHEo)

9. Nguy6n tfc ghi nh$n nqphii tri
C6c khoin nq phii tri dugc ghi nhfln theo nguy€n gi6 vd khOng th6p hon nghia vp phii thanh to6n.
Cdng ty thgc hiQn phdn lo4i c6c khoan nq phdi trd ld phdi trd ngudi brln, phii trd nQi bQ, phii trd kh6c tiry thuQc theo
tinh chAt cria giao dlch phrlt sinh ho{c quan hQ giiia c6ng ty vd ttiii tugng phii tr6.
C6c khodn ng phii trd duo. c theo ddi chi tiiit theo k! han phdi trd, tliii tuqng ph6i trd, lo4i nguyOn tQ phii tri (bao g6m
viQc tt6nh gi6 lai nq phdi tr6 th6a mdn tlinh nghia c6c khodn mpc ti6n tQ c6 g5c ngo4i tQ) vir cdc ytlu t5 kh6c theo nhu
cAu qudn lf cria COng ty.

thdi
Tei C6n ngay mOt khodn ph6i trd khi c6 c6c bing chimg cho th6y mQt \
khoint6 xey nt6cthQntrgng. i!
i'\
10. Nguy6n trh nh cJ
Gi6 tri c6c khodn vay tlu-o. c ghi nhQn ld t6ng st5 ti0n tli vay cira ciic ngdn hdng, t6 chrlc, cdng ty tdi chinh vd c6c dt5i /;
tuqng kh6c (kh6ng bao g6m ciic khodn vay du6i hinh thrlc ph6t hdnh tr6i phi6u hopc ph6t hdnh cd phiiSu uu rtdi c6 ili6u 'fl
khoin bit bu6c b€n ph6t hanh ph6i mua l4i t4i mQt thdi ctiiim ntr6t ainn trong tucmg lai).
Cdc khoin vay vd no phii tri thuO tdi ihinh du-o. c theo d6i chi tiiSt theo ttmg dOi tugng cho vay, cho no., tDng kh6 udc
vay ng vd tung lo4i tdi sdn vay ng.

11. Nguy6n tfc ghi nh{n cdc khoin chi phi di vay:
Nguy6n tAc ghi nhdn chi phi tli vay: lai ti6n vay vd c6c chi phi kh6c ph6t sinh li6n quan truc tii5p d6n c6c khoin vay cta
doanh nghiQp clugc ghi nhQn nhu khodn chi phi sin xu5t, kinh doanh trong lcj', trir khi chi phl nd! phdtsinh tir cilc kho6n
vay li6n quan trgc tii5p diin viQc ttdu tu xdy dmg ho{c sin xu6t tdi sdn dd dang du-o. c tinh vdo gi6 tri tdi sdn 116 (rtuqc v6n
h6a) khi c6 chi diAu ki6n quy ctinh tei chuAn mlrc kii to6n s5 16 " Chi phf di vay".

12. Nguy0n tic ghi nhfn chi phi phii tr6:

Chi ph( phii trd bao g6m chi phi l6i vay c16 ph6t sinh trong k! B6o c6o nhrmg thuc t6 chua chi trd. Cdc chi phi ndy rlugc
ghi nhQn dga tr€n c6c udc tinh hqp $ ve s6 ti€n phii trd theo c6c hqp ddng, th6a thufn.

13. Nguy6n tfc ghi nh$n cdc khoin dg phdng phii tr6:
DF phdng phii tri
chi tlugc ghi nl,r$n khi th6a mlin cfc iti6u kiQn sau: Doanh nghiQp c6 nghla vq ng hiQn tai (nghia
v.u ph6p lf ho{c nghia vg li€n it6i) tlo kiit qui ttr mQt sg kiQn ild xity ra; Sr,r gidm srit vd nhimg l-o. i ich kinh tri c6 th6 xdy
ra ddn tti5n viQc y6u ciu phii thanh toSn nghia vu ng; Vd dua ra mQt tintr tl6ng tin cfly v0 gi6 tri cria nghia vp ng d6.
{a
Gi6 tri tlu-o. c ghi nhfln cira mQt khoan dW phdng phii trd ld gie tri duo. c udc tinh hqrp ly nh6t ve knoan ti€n s€ phni chi rI€
thanh to6n nghia vg ng hiQn t4i t4i ngdy ki5t thr;rc ndm tdi chinh.
C6c khodn dg phdng phii tri cria C0ng ty bao gdm dg phdng phii trd v€ sua chiia l6n tdi s6n cii einn.

14. Nguy€n tic ghi nh{n v5n chi s& hiiu

Nguy6n tfc ghi nhfn v6n g6p cfra chi sO hiiu:

Vdn g6p cta chri sd hiru tlugc hinh thAnhfir sO tidn g6p vi5n ban <ldu, g6p bd sung cria c6c cO d6ng. V6n g6p cira chir
9a
sd hiru <tugc ghi nhQn theo si5 v6n thgc ti' da g6p bAng ti€n ho{c b[ng tdi sin tinh theo mQnh gi6 ctra cO pfrieu Aa pfrat
hanh khi mdi thdnh l6p, ho{c huy dQng th€m 11€ md rQng quy m6 hoat ilQng cira c6ng ty.

Cdc thuyil minh ndy ld bQ phQn hqp thdnh cdc Bdo cdo tdi chinh. Trang I5
CONG rY co PHAN cAr Lgr

nAN rHUyfT MrNrr nAo cAo rAr cHiNn lrrrn rHEo)

Cho ndm tdi chinh kiit th*c ngay j1 thdng 12 ndm 2020 Don vi t{nh: D6ng ViQt Nam

rv. cAc cnixH sAcH KE ToAN Ar npNc (TrEp rHEo)

14. Nguy6n tfc ghi nhgn v5n chfr sO hilu gi6p theo)
Nguy6n tic ghi nh{n th{ng du v6n c6 ph6n.

Phin 6nh khodn ch€nh lQch tdng gifta gSd ph6t hdnh c0 phitiu so vdi mQnh gi6 khi ph6t hanh lAn itdu hodc ph6t hdnh bo

sung c6 phi6u vd chOnh lQch tdng, gi6m gita sti ti€n thgc tti thu tlugc so vdi gi6 mua lai khi tdi phfuthdnh c6 phi6u qu!.
Truong hgp mua lai cd phi6u aC nriy b6 ngpy t4i ngdy mua thi gi6 tri cO phii5u dugc ghi gidm ngu6n vtin kinh doanh tai
ngdy mua ld giri thgc ti5 mua l4i vd ciing phdi ghi gi6m ngu6n v6n kinh doanh chi titit theo mQnh gi5 vd phAn th4ng du
v5n cO phdn cta c6 phii5u mua l4i.
(
Nguy6n tfc ghi nh$n tqi nhugn chua ph6n ph6i.
Loi nhuQn sau thui5 chua phdn phi5i dugc ghi nhQn h s0 lqi nhufln (ho{c 16) tr} ki5t qud ho4t cl6ng kinh doanh cria C6ng
ty sau khi tru O chi phi thu6 thu nhQp doanh nghiQp cira ndm hi€n hdnh vd c6c khodn tli6u chinh do 6p dr.rng trOi tO ttray )
dOi chinh srich k6 torln, diAu chinh hdi t6 sai s6t trong yi5u ciua cdc ndm trudc.
i
ViQc phdn ptr6i tqi nhu$n dugc cdn cf vdo dieu lQ Cdng ty vd th6ng qua D4i hQi d6ng cO dOng hdng ndm. 1
15. Nguy€n tic vi phuong phfp ghi nh{n Doanh thu vd thu nhgp kh6c
Nguy6n tic vir phuong phrlp ghi nh$n doanh thu bdn hing
Doanh thu b6n hdng tlugc ghi nhSn khi cl6ng thdi thda mdn 5 di6u kiQn sau: l. Doanh nghiQp cl6 chuy€n giao phdn ldn
rrii ro vd lgi ich gfn li6n quy6n sd hitu sin phAm ho{c hdng h6a cho ngudi mua; 2. Doanh nghiQp kh6ng cdn nim git
quy€n qudn lj hdng h6a nhu ngudi sd hlru hdng h6a ho{c quy€n kiOm so6t hdng h6a; 3. Doanh thu dugc xric <linh tucrng
aOi ctric ctrin. fni hgp cl6ng quy ilinh ngudi mua <lugc quy€n tri l4i sdn phdm, hdng h6a d6 mua theo nhirng didu kipn
cg thti, doanh nghiQp chi <lugc ghi nhfn doanh thu khi nhthrg diAu kiQn cU the d6 khdng cdn t6n't4i vd ngudi mua kh6ng
clugc quy€n trd l4i sin phAm, hdng h6a (trir trudng hqp tri lqi dudi hinh thrlc e6i qi A6 6y hdng h6a, dlch vp kh6c); 4.
Doanh nghiQp <16 ho{c sE thu ctugc lgi fch kinh ti5 tir giao dich b6n hdng; 5. Xdc tlinh dugc ciic chi phi li€n quan d6n
giao dich bdn hdng.

Nguy6n tfc vi phuong phfp ghi nhgn doanh thu cung cdp dich vB

Doanh thu cira giao dich vC cung c6p dich vr,r ctugcghi nhan khi kt5t qud cira giao dich tt6 du-o. c xdc rlinh mQt cdch d6ng
tin cQy. Trudng hqp giao dich v€ cung c6p dfch vg li€n quan di5n nhi6u nim thi doanh thu dugc ghi nh4n trong nf,m theo
ktit qui phdn cdng viQc ild hodn thdnh vdo ngdy l{p Bdng Cdn tt6i k6 toan cia nim tt6. Doanh-thu cung c6p dich vu
clugc ghi nhQn khi tl6ng thdi thda mdn t6t ca U5n (a) didu kiQn: l. Doanh thu ilugc x6c ctinh tuong tltii ch6c chin. Khi
hqp d0ng quy elfnh ngudi mua dugc quy€n tri lai dich vu dd mua theo nhimg ili0u ki€n cU th0, doanh nghiQp chi du-o. c
ghi nhQn doanh thu khi nhfrng dieu kien cg thO il6 kh6ng cdn tdn tai vi ngudi mua khdng tlugc quydn tr6 l4i dich vg cld
cung c6p; 2. Doanh nghiQp ctd hopc s€ thu tlugc loi ich kinh t6 ft giao dlch cung c6p dich W d6; 3. X6c <tinh dugc phAn
c6ng viQc il6 hodn thdnh vdo ngdy lflp bnng Cdn tttii k6 to6n; 4.X6c ttinh ttugc chi phi phet sinh cho giao dich vd chi phi
hodn thdnh giao dich cung c6p dich v.u 116.

6c tllnh <lugc ki5t qud hqrp ttdng mOt c6ch ch6c chfn, doanh thu sE chi clugc ghi nhan d mfc c6 the thu
chi phi il6 clugc ghi nhan.
Nguy€n tic vi ph g phdp ghi nhfln doanh thu hoqt rlQng tiri chfnh
Doanh thu ho4t clQng tdi chfnh phin 6nh doanh thu tir ti€n ldi, ch6nh l6ch tt gi6 h6i ctodi vd doanh thu ho4t d6ng tdi
chinh kh6c cria doanh nghiQp.

Doanh thu ph6t sinh tir ti€n lai cira doanh nghiQp rlugc ghi nhan khi th6a mdn cl6ng thdi 2 di€u kiQn: 1..C6 kh6 ndng thu
tlugc lgi ich ttr giao dich t16; 2.Doanhthu clugc xric tlinh tucmg ili5i chic ch6n.

Khi khOng th€lhu trOi mOt khodn md trudc d6 cte ghi vdo doanh thu thi khodn c6 khi ndng khong thu hOi duoc ho[c
kh6ng chac ch6n thu hOi cluoc cl6 phni h4ch to5n vio chi phi ph6t sinh trong ndm, khOng ghi gidm doanh thu.

Cdc thuyh minh ndy td bQ phQn hqp thdnh cdc Bdo cdo rdi chinh. Trang I 6
cONG TY co PHAN cAr Lor

BAN THrrytT MrhrH nAo cAo rAr cniNn lufn rHEo)

Cho ndm tdi chinh kiit thic ngay 31 tfuing I2 ndm 2020 Don vi tfnh: D6ng Vi€t Nam

IV. cAc cniNH sAcH rf roAx Ar oqNc (TrEp rrrEo)

16. Nguy0n tfc vdr phucrng phSp ghi nhQn gi6 v6n hhng bdn

Gi6 v6n hdng b6n phdn 6nh tri gi6 v6n cira hdng h6a, dich vU, gi6 thdnh sin xu6t cria sin phAm b6n trong ndm; vd c6c
chi phi kh6c ilugc ghi nhQn vdo gi6 vdn ho{c ghi gi6m gi6 viin trong ndm 86o c6o. Gi6 viin ttucr. c ghi nh{n t4i thdi cli6m
giao dich ph6t sinh ho{c khi c6 khi ndng tuong tlOi ctr6c chin s€ ph6t sinh trong tuong lai kh6ng phdn biQt dd chi ti6n
hay chua. Giri v6n hdng b6n vd doanh thu dugc ghi nhfln tl6ng thdi theo nguy€n tfrc phir hqp. C6c chi phi vugt tr€n mrlc
ti6u hao binh thudng ttugc ghi nhgn ngay vbo gi6 vdn theo nguy€n tic thfln trgng. I
a'

17. NguyGn tfc vA phu'ong ph6p ghi nh{n chi phf tii chfnh
Chi phi tdi chfnh bao gdm: Chi phi ldivay, chi6t kh6u thanh toiin, t5 ty gia h6i doei vd c6c khoin chi phi tdi chinh
fl
kh6c. \
Khodn chi phi tdi chinh ttugc ghi nh4n chi tii5t cho ttmg nQi dung chi phi khi thgc ti5 ph6t sinh trong nim vd dugc x6c
tlinh mQt c6ch ctring tin cfy khi c6 dAy dir bing chung v€ c6c khoin chi phi ndy.

Nguy6n tfc vd phuong ph6p ghi nhgn chi phf thu6 TNDN hiQn hdnh

Chi phi thuii thu nhflp doanh nghiQp hi€n hdnh le sO thu6 thu nh{p doanh nghiQp phni nQp tinh tr6n thu nhQp chiu thuil
trong k! vd thui5 su6t thu6 thu nhf,p doanh nghiQp hi€n hdnh

C6c khodn thui5 phdi nQp ngdn s6ch nhd nudc s€ tlugc quy6t to6n cg thtl vdi co quan thui5. Ch6nh lQch gita s6 thu6 pnal
nQp theo sd s6ch va sti ligu ki6m tra quyi5t to6n s€ du-o. c tti6u chinh khi c6 quyi5t to6n chinh thrlc vdi co quan thu6.

Chinh s6ch thuii theo nhtng tli€u kiQn quy itlnh cho c6ng ty cira ndm hiQn hdnh nhu sau: thur5 suStZOyo.

19. Nguy6n tic ghi nhin lf,i tr6n c6 phi6u

Ldi co bdn tr€n cO phiiiu tluoc tinh bing c6ch 6y lqi nhu$n hopc 15 phdn bO cho c0 d6ng sd hifu cd phieu phO th0ng cira
Cdng ty sau khi trir tli ph6n Qu! khen thuong vd phric lgi clugc trich lflp trong nim chia cho sti lu-o. ng binh qudn gia
quydn cria s6 cO phii5u ptrO thOng <lang luu hdnh trong n6m.

Ldi suy giim tr€n cd phiiiu ttu-o. c tinh bing c6ch chja lgi nhu4n ho[c 15 sau thut5 phdn b0 cho c6 tl6ng sd hiru cd phi€u
phO th6ng cira C0ng ty (sau khi da di€u chinh cho cd tric cira cO phitiu uu ttdi c6 quy€n chuy€n eOil ctro sd lugng binh
qudn gia quy€n cira sO cd phii5u ptrO thOng ttang lm hdnh trong ndm vd sii luqng binh qudn gia quy€n cira cO.phii5u phd
thdng sE du-o. c ph6t hdnh trong trudng hqp t6t ch cic cd phit5u phO thOng ti€m ndng c6 t6c tlQng suy gidm cl6u ttuoc
chuy€n thdnh c6 phi6u ph6 th6ng.

20, Cdng cg tdi chfnh:

Ghi nhgn ban dlu:
Tii sin tii chfnh
Theo th6ng tt sd 2|O\2OO9/TT-BTC ngdy 6 thring I I ndm 2009 ("Th6ng tu 210"), tdi sdn tdi chinh dugc phAn loai m6r
c6ch phir hgp, cho mpc dich thuyi5t minh trong Brio c6o tdi chinh, thenh tdi sin tdi chinh du-o. c ghi nhQn theo gi6 tri hcr_p
lf thdng qua B6o c6o ki5t qui ho4t ilQng kinh doanh, c6c khodn cho vay vd phii thu, c6c khoan dAu tu giir ctOn ngdy tl6o
h4n vd tdi sdn tdi chinh s8n sdng dC bdn. Cdngty quy6t Ainh phdn lo4i c6c tdi sin tdi chinh niy t4i thdi diiSm ghi nhdn
ldn dAu.

Tai thdi tticm ghi nhdn lAn dAu, tdi sdn tdi chinh tlugc x6c ttinh theo nguy€n gi6 cQng vdi chi phi giao dich trgc tir5p c6
li€n quan.

C6c tdi s6n tdi chinh cria C6ng ty bao gdm ti€n vd c6c khodn tiAn gui ng6n hpn, c6c khoin phdi thu khdch hdng vd phdi
thu kh6c.

Cdc thuydt minh ndy ld bQ phQn hqp thdnh cdc Bdo cdo rdi chinh. Trang I7
cONc ry cO pHAN cAr lor
nAN THUyfT MrNrr nAo cAo rAr cHiNH (TrEp rHEo)
Cho ndm tdi chinh k€t thilc ngay 31 thdng 12 ndm 2020 Don vi t{nh: D6ng ViQt Nam

ry. cAc cnixH sAcH rn roAN Ar ogxc Grnp rHEo)

20. C6ng cg tli chinh (Ti6p theo):
Ng phni tri tdi chinh

Nq phdi trd tdi chinh theo ph4m vi cria Thdng fi 210, cho mgc tlich thuyi5t minh trong B6o cdo tdi chfnh, <lugc phdn 1o4i
mQt c6ch phn hqp thdnh c6c kfroan nq phii trd tdi chinh ttugc ghi nh4n thdng qua 86o c6o k6t qud ho4t clQng kinh
doanh, c6c khodn nq phdi tr6 tii chinh tluo..g x6c tlinh theo gi6 tri phan bO. COng ty x6c etinh viQc phAn lo4i c6c khoan ng 2
.d
phii tr6 tdi chinh tai thdi tti€m ghi nh{n l6n tl6u.
7
K
t6tcttng phii trd tdi chinh ctu-o. c ghi nhQn ban dAu theo nguyOn gi6 cQng v6i c6c chi phi giao dich trgc tii5p c6 li€n quan. D!(

Nq phni tri tdi chinh cira Cdng ty bao g6m c6c khoan phAi trd ngudi b6n, c6c kho6n phii tri kh6c, ng vd vay.
,ry
Gid tri sau ghi nhfln Dn tIAu \
HiQn t4i kh6ng c6 y€u cAu xilc dinh lai giri tri cria c6c cdng cq tdi chinh sau ghi nhan ban ctAu.

Bi trir c6c c6ng cg thi chinh

C6c tdi sin tdi chinh vd ng phii tri tdi chinh ttugc bir trir vd gi6 tri thudn sO dugc trinh bdy tr6n 86o c5o tdi chinh n6u,
vd chi niiu, don vi c6 quy€n hgrp ph6p thi hdnh viQc bir tru c6c gi|tri dd. tlu-o. c ghi nhQn ndy vd c6 f clinh bir trir trOn co
sd thuAn, ho{c thu du-o. c c6c tdi sdn ve thanh to6n ng phdi hd il6ng thdi.

21. C5c b€n liGn quan

Cric b€n dugc coi ld li€n quan nt5u mQt b6n c6 khi n6ng ki6m so6t ho{c c6 inh hu&ng drlng kC e5i vOi b6n kia trong viQc
ra quyi5t ttinh c6c chfnh s6ch tdi chinh vd ho4t tlQng.

Theo tl6, B€n li€n quan cta C0ng ty ld T6ng C6ng ty Thudc LA Viet Nam, c6c Don v! trgc thuQc, crlc Cdng ty con, c6c
C0ng ty li6n doanh vd c6c COng ty li€n kiSt cira T6ng Cdng ty Thudc L6 Viet Nam, c6c thanh vi€n HQi etdng Quin tri,
Ban Gi6m d5c cira COng ty vd c6c CO eOng nim git phdn v6n g6p dAng ke.

22. NguyGn tfc trinh biry tdi sin, doanh thu, k6t qui kinh doanh theo bQ phfln
BQ phflnkinh doanh bao gdm b0 phan theo linh vUi kinh doanh vd bQ phan theo khu v.uc <tia ly.
BQ phfn theo linh v.uc kinh doanh ld mQt b0 phfln c6 th€ phdn bigt dugc cira COng ty tham gia vdo qu6 trinh sdn xu6t
ho{c cung c6p sdn phAm, dich vu ri€ng ld, mQt nh6m c6c sin phAm ho{c cric dich vg c6 li€n quan md b0 phan ndy c6 riri
ro vd lgi ich kinh t6 khac vli cdc bQ phfln kinh doanh kh6c.

B0 phin theo khu v.uc <l!a lf ld mQt b0 ph$n c6 th€ phan biQt dugc cria COng ty tham gia vdo quii trinh sdn xu6t hoAc
cung c6p san phAm, dich vu trong ph4m vi mQt mdi.trudng kinh t6 cU th6 md b0 phQn ndy c6 riri ro vd lqi ich kinh tti
kh6c vdi c6c bQ phfln kinh doanh trong c6c mdi trudrng kinh tii khac.

V. THONG TIN B6 SUNG cHo cAc KHoAN MUC TRINH BAY TRoNG BANG cAN o6r xn roAN

l. Tidn vi cdc khoin t g ttunng ti6n Tqi3Lll2/2020 Tqi0ll0ll2020

Tidn 55.820.130.138 40.613.99s.919
Ti€n m{t 168.058.000 336.238.000
-'t
Ti€n gui ngdn hdng khdng ky han ss.6s2.072.r38 40.277.757.919
c0ng 5s.820.130.138 40.613.995.9r9

Cdc thuyiit minh ndy ld b0 phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang I8
cONG rY cO PHAN cAr LgI

sAN TrrrryfT MrNH nAo cAo rAr cniNn lrrtr rHEo)

Cho ndm tdi chinh kdt thilc ngdy 3t thdng 12 ndm 2020 Donvi tinh: D6ng ViQt Nam

V. rn6xc rrN s6 suNG cno cAc xnoAx vruc rniNH sAv rnoxc nANc cAN o6l xn roAN lrrnr rnno;
) Phii thu cria kh6ch hhng Tai3lll2l2020 Tai0ll0ll2020

Gi6 tri Drl phdng Gi6 tri Dg Phdng

a. Ngin h4n t72.5L0.L44.763 - 260.538.029.012 -4

30
Khdch hing trong nufc 170.142.705.822 - 260.538.029.012 -c
_ rEl
C6ngty TNHH MTV Thu6c L6 3.071.252.992 - 6.170.856.572 .'H I

Long An rxi
rd
C6ng ty TNHH MTV Thui5c L6 38.853.086.426 - 36.526.795.107
Thdng Long D
\
C6ng ty TNHH MTV Thu6c L6 74.481.754.458 - 159.977.030.380
Sdi Gdn

C6c kh6ch hdng kh6c s3.736.6rr.946 - s7 .863.346.9s3

Khich hing nufc ngo)ri 2.367.438.94r

b. Phei thu cta kh6ch hing li

cdc b6n li6n quan 158.0s6.058.320 - 240.303.205.593

(chi ti6t kim thuy6t minh s6 YII.2)

3. Tri trurfc cho ngudi bfn Tai3lll2l2020 T4i0ll0ll2020

Gi6 tri Dq phdng Gi6 tri Dg Phdng

Ngin h4n 7L8.500.217 6.1s9.697.460

t 573.077.38r
Nhd cung cdp trong nudc 718.500.217

Nhi cung cdp nudc ngodi s.586.620.079

c0ng 718.500.217 6.159.697.460

4. Phii thu khSc Tai3Ur2l2020 T4i0Il0Ll2020

Gi6 tri Dq phdng Gi6 tri Dq phdng

a. NgIn h4n 148.255.051 186.510.000

Ky cugc, kf qu} 88.700.000 88.400.000
T4m img 36.000.000 97.020.000
Thu6 TNCN 23.555.051 1.090.000

b. Ddi h4n 3.320.000.000

Kf cugc, ky qul 3.320.000.000

cgng 148.2ss.051 3.s06.510.000

Cdc thuyiit minh ndy ld bA phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang I 9
cONG rY c0 PHAN cAr Lo,r

eAN THrryf,T MINH sAo cAo rAr cl{iNn lrrnr rHEo)

Cho ndm tdi chinh kiit thric ngdy 3I thdng 12 ndm 2020 Donvi tinh: D6ng ViQt Nam

v. rnONc rrN Bo suNG no cAc xnoAx rupc rniNn nAv rnoNc nANc cAN o6l xf roAN gt6r runo;

5. Hirng tdn kho Tai3lll2l2020 Tei0ll0ll2020

ula goc DF phdng Gi6 g6c Dr,t phdng

Hdng mua ilang ili tr€n cludmg 34.6s7.837.79s 43.692.90r.664

:
Nguy€n liQu, vflt li€u s08.017.024.047 489.853.956.484
s
Cdng c9, dgng ctt 6.800.000 1.280.000 ;tl|t
TNI
Chi phi SX, KD dd dang 444.168.939 tt.769.385 TC
:u'
Thdnh phAm 56.441.195.527 63.316.856.660 .NH
:ni
596.876.764.193 pH
599.s67.026.308
c0ng :

Chi phi tri tru6c Tai3lll2l2020 Tai0ll0ll2020

a. Chi ph{ trd trrhc ngin hgn 10.251.971.604 7.673.143.953

Chi phi tiAn thu6 mriy ttqc 16 gi6y s6p 2.494.444.960 2.494.444.960

Chi phi phU tung 6.589.564.608 4.108.219.607

Chi phi kh6c 1.167.962.036 |.070.479.386

b. Chi phl trd trc0c ddi hgn 4.624.485.946 45.571.163

Chi phi phdn m€m 72.000.000 45.571.163

Chi phi phr,r ting 4.552.485.946

cOng 14.876.457.550 7.7t8.715.116

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Cho ndm tdi chinh kiit thilc ngdy 31 tfuing I2 ndm 2020 Don vi tinh: D6ng Vi€t Nam

v. rn6Nc rIN n6 suNG cuo cAc xnoAN rrrqc rniNn nAy rnoNc nAlrc cAN o6r rE roAN lufr rnnoy

8. T}i sin c6 einn vd hinh

Quydn srfr dgng

'ai't Chuongtrinh n o
Tdng cQng
pna" -a-
Nguy6n gif
Sii du dAu nam 15.502.607.589 2.521.066.710 18.023.674.299
Mua trongndm 105.000.000 105.000.000
;\
S6 du cui5i nam 15.502.607.589 2.626.066.710 18.128.674.299
,{
Gi6 trihao mdn ltiy k6 vl
HC
SO du daunam 10.542.290.214 2.044.459.835 12.58 6.750.049 6-
Khtiu hao trong ndm 350.140.050 347.902.875 698.042.925 '2
Sr5 du cu6i nam rc.8g2.430.264 2.392.362J10 13.28 4.7g2.g74 )
Gid tri cdn l4i
Sti du tlau nam 4.960.317.375 476.606.875 5.436.924.2s0
^t I a'
DO OU CUOI nam 4.610.177.325 233.704.000 4.843.881.325

* Gie tri cdn l4i cira TSCDVH tld dirng A6 tn6 ch6p, cAm cO eam biio c6c khodn vay ngdn hdng ngdn h4n t4i ngdy
3l /1212020 : 4.610.177 .325 \rND.
* Nguyen gi5 tdi sdn c6 dlnh vd hinh tl6 kh6u hao hiit nhtmg vdn cdn su dung tai ngdy 3l/12/2020:2.029.954.710 VND

9. Tii sin dO dang ddri h4n Tai3lll2l2020 T4i0ll0l12020

Gi6 tr! Dq phdng Gi6 tri Dqr phdng

Mua s6m TSCD 186.9s0.000

+ Chi phi ttbng b6o mdi thdu
12.950.000
xe ndng
+ PhAn m€m qudn lf doanh 174.000.000
nghiQp

CQng 186.950.000

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eAN rnuvfr MrNH nAo cAo r.q.r cHiNn lrrfr rHEo)
Cho ndm tdi ch{nh kiit thilc ngdy 31 thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

v. Tn6xc uN n6 suNG cno cAc xnoAN upc rnixn nAv rnoNc nANc cAN oOI rE roAx luEr rnno;
ll. Phii trfr ngudi bdn T4i3rll2l2020 T4i0ll0ll2020
56 c6J<hi nInB 56 c6J<hn nin*
Gi6 tri Gi6 tri

a. Ngin h4n 117.208.484.490 117.208.484.490 128.984.699.749 128.984.699.749

Nhd cung c6p trong nufc 67.416.871.785
-a
67.416.871.785 68.463.402.070 68.463.402.070

C5c b€n liOn quan 29.550.352.950 29.550.352.950 35.495.704.542 35.495.704.542

Nhd cung c6p kh6c 37.866.s 18.835 37.866.s 18.835 32.967 .697 .s28 32.967 .697 .s28

Nhh cung c6p nu6'c ngohi 49.791.612.705 49.791.612.705 60.521.297.679 60.521.297.679

Tervakoski Oy 7:071.s66.884 7.071.s66.884 12.369.353.675 12.369.3s3.675 A

Nomura Trading Co 20.063.785.454 20.063.785.454 29.849.479.506 29.849.479.506
,l
British American Tobaco 4.318.020.412 4.318.020.412 13.399.783.901 13.399.783.901

Stora Enso Fors AB 4.152.894.438 4.1s2.894.438

Mudanjiang Hengfeng Paper
3.338.112.708 3.338.112.708
Co., LTD

Nhi cung c6p kh6c 10.847.232.809 10.847.232.809 4.902.680.s97 4.902.680.s9',7

b. Phei trfr ngudi bdn li cic

b6n li6n quan 29.550.352.950 29.550.352.950 35.495.704.542 35.495.704.542

(chi ti6t kcm thuy6t minh s6 vlr.2)

12. Thu6 vd c6c khoin phfri nQp Nhi nufc 56 phni nQp 56 tla thqc nQp
Tqi0ll0ll2020 trong ntrm tronq n5m Tei3lll2l2020
Thu6 GTGT hing b6n nOi <tia 1.690.029.009 32.420.220.398 30.969.937.052 3.t40.312.355
Thuis GTGT hdng nhgp khAu 74.181.902.908 74.18r.902.908
Thu6 xu6t, nhQp khAu 22.793.890.468 22.793.890.468
Thu6 thu nhflp doanh nghiQp 10.102.687.824 32.s32.506.830 34.252.096.14s 8.3s3.0es.;oe
thui5 thu nhflp c6 nhdn 4.097.r9r.023 5.714.971.492 9.ztr.2s2.968 600.909.54'l
t^. rDal
.'
I nue mon 3.000.000 3.000.000
Thuti nhd thdu nudc ngodi 246.986.462 246.986.462
rnu6 nfra e6t 37.903.005 37.903.005

c0ng 15.889.907.856 157.931.381.563 171.696.969.008 12.124.320.411

13. Chi phi phii tri T4i3rll2l2020 Tqi0ll0U2020

Trich trudc chi phi ldi vay 38.729.075 326.051.867

cOng 38.729.075 326.051.867

14. Ph6i tri ngin h4n kh6c T4i3lll2l2020 Tqi0ll0ll2020

Ngin h4n 343.798.813 44.212.593
I'{han ky qu}, kf cuo. c 300.000.000
Kinh phl c0ng dodn 43.798.813 44.212.593

b. Dii hqn 505.995.082

Nhfn lcj quy, ky cugc ddi h4n 505.995.082

cOng 849.793.895 44.212.593

Cdc thuy€t minh nay ld bA phfln hqp thdnh cdc Bdo cdo tdi chinh. Trang 24
cONG TY cO PHAN cAr Lgr

BAN THrryfT MrNH sAo cAo rAr cniNn lrrtr rHEo)

Cho ndm tdi chinh kdt thilc ngay 3I thdng 12 ndm 2020 Donvi tfnh: D6ngVi€t Nam

v. rn6xc rn n6 suNG cno cAc xnoAx vrqc rnixn nAv rnoNc nANc cAN o6t rS roAN lrrEr runo;

15. Vay vi ng thu0 tdi chfnh Tei3tl12l2020 T4i0ll0rl2020

Gif tr! ^l
56 c6thsonrns Gi6 tri tu
"u,rlniolu'*

Vay ngln h4n 22.784.780.525 22.784.780.525 156.523.843.765 156.523.843.16s

l' NgdnhdngTMCP Ngoqi r8.208.700.865 18.208.700.865 ri1.726.239.772 111.726.239.772
thuongVi€t Nam

2' Ngdn hdng TNHH MW 2.576.079.660 2.576.079.660 -

Shinhan Vi€t Nam

3. Ngdn hdng TNHH CTBC - 2.000.000.000 2.

Chi nhdnhTPHCM

CQng _22J84380.525_

Thuy6t minh cfc khoin vay ng6n hlng gdm c6c hgp ddng
Hinh thtlc
s5 hqp adng Thdri h4n vay L6i su6t s6 ou tlim bfro

l.Hqp dOng sria t16i bd sung

sO OtZt I LSZ8AI-CTD-SD0 I
vdHqp Thdih4nvayti5ida TL^^^L-r...
il
3? D ngdy o trr.lngtrreotrimc 'ul"|Hiffi 18.208.700.86s rhri ch6p tdi sin
1g
Mqc ttich: vay b6 sung v,5n
luu <lQng.

2. Phu lUc Hqp cl6ng BC-

HDTD/CATLOI OI I2OI3O92
5 -PL 2020 ngiry | 4 I r0 12020

IfflS;rrr tcArLot-ot2 T l$,:" :|^.1'}iiY:

clem glal ngan
2.s76.0is.660 rh6 ch6p tdi sdn
019 ngdy l4/10/2olg b6 ng.
sung, sta d6i HDTD Bc-
HDTD/CATLOI OI I2OI3O92
5 Kf ngdy 14/1012013.

srvNez- 6 th6ng
2' rhu tin dqng sd
lT"'YF ryl 2.000.000.000 rin ch6p
19 ngdy 2910512019. tti6m gi6i ngdn

Cdc khodn vay ngdn hdng theo cdc hqp d6ng hqn m*c tln d1tng. Mltc dtch vay; b6 sung viin lwu dQng phltc vq nhu
cdu sdn xudt kinh doanh. Tdi sdn thii chiip td nhd nrdng, ddy chuyin mdy ATN 9 mdu vd Quyin su dung dtit.

Cdc thuy& minh ndy Id bA phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 25
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cONG TY cO PHAN cAr Lor

nAN THrryf,T MINH sAo cAo rAr cHiNn lrrnr rHEo)

Cho ndm tdi chlnh kiit thilc ngdy 31 thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

v. rnOxc rIx sd suNG cno cAc xnoAx uuc rnixn nAv rnoxc nAxc cAN o6r xE roAx 6rtn rnno;
16. V6n chri sO hiiu (Ti6p theo)

b. Chi ti6t v6n g6p cfia chri sO hilu Tf lQ viin g6p T4i3lll2l2020 Tqi0ll0U2020
T6ng C6ng Ty Thu5c L6 Vi€t Nam 5l,00yo 133.660.800.000 133.660.800.000
C0ng Ty TNHH MTV Thuric L6 Sdi Gdn 6,3|yo 16.725.400.000 16.725.400.000
C0ng Ty TNHH MTV Thu6c L6 Thdng Logg 4,07yo 10.676.080.000 10.676.080.000
C6c c6 tl6ng kh6c 38,5syo 101.013.ss0.000 101.013.550.000
c0ng 100,00yo 262.075.830.000 262.075.830.000

c. Cd phi6u Tqi3ll1212020 T4i0110112020

Sd luqng c6 phitiu ildng kf ph6t hdnh 26.207.583 26.207.583
SO luqng cd phii5u da b6n ra cdng chring 26.207.583 26.207 "583 =
.J0
CO phiilu ph6 th6ng 26.207.583 26.207.583 cl
S0luqng cd phii5u dang luu hdnh 26.207.583 26.207.583
SH
C6 phiiiuphii th6ng 26.207.583 26.207.583 {l
MQnh gid c6 phiiiu dang hru hdnh: d6ng Vi€t Nam/cd phiiiu. 10.000 10.000 xA
jc
d. CO tt'lc \
*,.,
tir 0l/0112020 d€n3lll2/2020, Cdng ty trd c0 trlc cdn l4i nim 2019 ld20% vdt4m img
Trong giai <loan cO trtc dgt t
ndrn2020ld l0o/o tr6n mQnh gi6 bing ti6n m{t vdi tdng sO ti6n ld 78.622.749.000 tt6ng.

e. C6c qui cria doanh nghiQp Tqi3lll2l2020 T1i0ll0ll2020

Qu! ttAu tu phft tri€n 222.583.902.726 194.474.584.528

c0ng 222.583.902.726 194.474.584.s28

17. Cdc khoin mgc ngoii Bing c6n a5i t6 toen

Tqi3lll2l2020 Tai0ll0ll2020
Ngoei tQ gi6 tri Ngoai t€ Gi6 tri
a. Tii sin nhfln git hQ, nhQn 1.163.770.075
r3s.386.823
gia c6ng 0rNrD)
b. Ngo4i tQ c6c lo4i 25L.253.995 3.984.227.068
USD ' 9.53s,69 2r9.6s6.285 171.016,65 3.953.903.83 8

EUR 791,90 22.120.737 802,82 20.675.826

GBP llg,75 3.719.010 126,35 3.809.200
JPY 26.345,00 5.757.963 27.797,00 5.838.204

c0ng 386.640.818 5.147.997.L43

Cdc thuy€t minh nay ld bp phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 27
cONc rv cd pnAN cAr lor

nAN THrryf,T MrNH sAo cAo rAr cr{iNH (TIEr rHEo)

Cho ndm tdi chlnh kiit thilc ngdy 31 thdng 12 ndm 2020 Don vi t{nh: D6ng ViQt Nam

vr. urOnc rrN s6 suNG cno cAc KHoAN vr c rniNn nAv rRoNG nAo cAo xnr euA HoAT
DONG KINH DOANH

1. Doanh thu bdn hing vir cung c6p dich vg Ndm 2020 NIm 2019
Doanh thu b6n hdng ho6 , vQt tu 4.51 1.590.956 10.369 .85r .4r7

Doanh thu b5n thdnh phAm 1.878.235.617.t27 t.897 .363.405.912

Doanh thu gia c6ng, ch6 bii5n. 1.724.628.000 2.826.855.260

Doanh thu ph6 liQu thu hdi 14.644.425.844 17.519.284.732

Doanh thu cung c5p dlch vp 633.148.494 633.079.s90

c0ng 1.899.7 49.410.421 1.928.712.476.911

ll
Gi6 vi6n hing bdn NIm 2020 Ndm 20L9 'NG
l, 'Ntl
Gi6 v6n cria hdng h6a, vflt tu 4.061.526.147 9.592.012.s82
fOi
Gi6 v5n cria thdnh phAm r.607 .655.101.362 1.593.r99.596.269 rit
t . ^ ,4,.4 JH/
ula von gra cong, cne Dlen r.092.666.247 1.954.r79.206
'ri t
Gi6 vdn ptr6 tiPu thu hdi 14.642.655.844 17.519.284.732 .:=
rlp
Gi6 vi5n cira dich vg tld cung c5p 633.148.494 633.079.s90
Giri vi5n hao hgt hang t6n kho 840.000

c0ng 1.628.085.098.094 1.622.898.992.379

Doanh thu ho4t tlQng thi chfnh NIm 2020 Ndm 2019
Lai ti€n grii, tiAn cho vay 287.460.414 757.738.648
Ldi chenh tj gi6 cta tfuc hiQn
lQch 3.877.237.4r9 2.491.344.492
Ldi ch€nh lQch f! gi6 chua thUc hiQn 4s.855.571

c0ng 4.164.697.833 3.294.938.71r

Chi phi tii chinh NIm 2020 NIm 2019

Ldi ti€n vay 4.881.681.582 17.130.589.895
Ctrii5t kh6u thanh to6n 17.328.079.544 10.049.101.405
L5 ch€nh lQch tj' gi6 dathgc hiQn 2.187.823.806 t.314.691.52s
L6 ch0nh lQch fl gi6 chua thlrc hiQn 142.669,906
Dg phdng giim gi6 c6c khodn cldu tu ngin h4n, ddi hAn 4.5s6.000.000

cOng 29.096.254.838 29.094.382.825

Cdc thuyiit minh ndy ld bA phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 28
cONG TY cO PHAN cAr LoI

sAN THrryEr MrNH nAo cAo rAI cIriNH (TIEr rHEo)

Cho ndm tdi chfnh kiit thilc ngdy 31 thdng 12 ndm 2020 Donvi tinh: D6ngViQt Nam

vr. THONG TrN BO suNG cHo cAc KHoAN MVc rRiNH BAy rRoNG BAo cAo rnr QUA HoAT
DQNG KrNH DOANH (rrcp THEO)

5. Chi phf bin hdng vi qufrn $ doanh nghiQp Ntrm 2020 NIm 2019
a. Chi phi b6n hing
Chi phi vft liQu, bao bi 49.733.374 6t;174.832
Chi phl v4n chuytin, bi5c xi5p 22.905.619.249 26.518.028.261
Chi phi qudng c6o, thitrudng I . I 13.392.001 5 .521 .954.779

Chi phi bang ti6n kh6c 393.191.965 221.622.421

c0ng 24.461.936.589 32.323.380.299

b. Chi phi quin lf doanh nghiQp

Chi phi nhdn vi€n 41.963.705.03r 47.9r8.142.852 \
Chi phi khSu hao TSCD r.166.968J90 2.199.756.203
rY
Chi phi dich vu mua ngodi 3.9s6.051.869 3.676.326.132
{
Chi phi bdng ti€n kh6c 14.134.684.715 19.081.164.799 1ll I

61.221.410.405 72.875.389.986 ^{l

c0ng xd
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7^r)
4
Thu nh$p kh6c NEm 2020 NIm 2019
Thu thanh ly TSCD 37.920.000
Thu ti6n b6n phii lieu 209.409.091 194.170.909
Thu nhflp kh6c 3tI.182.697 2.495.546.294

c0ng 520.591.788 2.727.637.203

1 Chi phf khic NEm 2020 Nim 2019

Chi phi bing ti6n kh6c 89.925.42s 16s.3 8s.369

c0ng 89.925.425 16s.385.369

Chi phi thu6 ttru nh$p doanh ngh,iQp hiQn hinh NIm 2020 NIm 2019
1. T6ng tgi nhu$n n6 tofn trut6,c thu6 161.480.074.691 177.377.521.967

'2. Cilckhoin tlidu chinh ttrng, gi6m lgi nhuQn t<6 toin tt6 xdc tlinh
thu nhflp chiu thu6 thu nh$p doanh nghiQp: 1.182.459.458 6.777.132.921
- C6c khoin diAu chinh tdng 1.551.018.221 6.778.889.930
- C6c khoAn eli€u chinh giim (368.ss8.763) (l.7s7.00e)
3. Thu nh{p chiu thu6 ntrm hiQn hdnh (1+2) 162.662.s34.149 184.1s4.6s4.888
Thui5 suAt thui5 thu nhflp doanh nghiQp 20% 20%

4. Chi phi thuS.thu nhfp doanh nghiQp hiQn hinh trong n5m 32.532.506.830 36.830.930.978

5. T6ng chi phi thu6 thu nhflp doanh nghiQp trong ntrm 32.532.506.830 36.830.930.978

Cdc thuy€t minh ndy ld b0 phfin hqp thdnh cdc Bdo cdo tdi chinh. Trang 29
cONG rY cO PHAN cAr Lor

sAN TIrrryET MINH nAo cAo rAr cnfNn lrrnr rHEo)

Cho ndm tdi ch{nh kiit thilc ngay 3 t thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

vr. THONG rn nO suNG cHo cAc KHoAN rugc rniNn sAv rRoNG nAo cAo rpr QUA HoAT
DQNG KrNH DoANH quEr rHEo)

9. Lii trGn cd phi6u N[m 2020 NIm 2019

Lgi nhu$n k6 todn sau thu6 thu nh$p doanh nghiQp 128.947.567.861 140.546.590.989

Cfc khoin tlidu chinh ting ho{c giim (11.605.281.108) (12.649.193.189)

- Cdc khodn ctiiu chinh Srdm 0 .a (11.605.281.108) (r2.649.1 9s.1 89)

Lgi nhu$n hoic 16 phAn b6 cho c6 ttdng sO htiu c6 phi6u phd thOng 117.342.286.753 127.897.397.800

C6 phi6u phO thOng <lang luu hanh binh qudn trong ndm 26.207.583 26.207.s83

Liii co bf,n trGn c0 phi6u 4.477 4.880

(**) 4.477 4.880

Liii suy gifrm tr6n c6 phi6u

(*): Sd trich qui khen thudng, phtic tqi cho giai doqn t* ngdy 01/01/2019 diin ngdy 3I/12/2019 dA dasc xdc dinh theo N
Nghi quydt Dqi h1i dlng ca dAng thtrdng niAn 2020 sii ZSZ(N}-C?CL ngdy 30/06/2020.
\
Ngodi ra, s6 trich qui khen thtrdng, phic tqi cho giai doqn tir ngdy 0I/01/2020 /iin ngdy 31/12/2020 duqc xdc dinh ,A

ti"o fii hosch trici t1p cdc qui dtro. c th6ng qua tsi Nghi quyiit Dqi h\i d6ng c6 d6ng thudng ni€n 2020 sA ntng- ')c
CPCL ngdy 30/06/2020.
(**): Kh6ng c6 tdc ttQng ndo ldm suy gidm cdc c6 phiiiu ph6 th6ng vdo ngdy 3 1/12/2020.
4
vrr. THoNG TrN VoI CAC noX lr0X QUAN
Trong nim, C6ng ty c6 giao dlch vdi c6c b€n liOn quan vd c6c thdnh vi€n cira HQi ddng Qudn tri, Ban Ki6m so6t vd
Ban Gi6m d6c nhu sau:

1. Giao dlch vfi cfc bOn li€n quan Ntrm 2020 NEm 2019

Doanh thu (chua VAT) vdi c6c b6n li6n quan ld thdnh vi6n Cdng ty mq
C6ng ty TNHH MTV Thudc Li An Giang 41.988.595.363 41.355.254.224

Cdng ty TNHH MTV Thul5c 16 Biin Tre 33.533.089.360 26.216.s73.653

Cdng ty TNFIH MTV Thu6c 16 Criu Long 42.352.s63.363 40.335.992.406

C6ngty TNHH MTV Thui5c 16 D6ng Th6P 22.075.113.202 25.692.846.r93

COng ty TNHH MTV Thu6c l5 Bfc Son 35.502.454.952 40.679.060.104

C6ng ty TNHH ThutSc 16 Hdi Phdng 53.262;185.724 5s.963.037.4'.70

Cdng ty TNHH MTV Thu0c 16 Long An 47.042.245.477 43.834.473.93r

Cdngty TNHH MTV ThuSc 16 Sdi Gdn 917 .253 .439'.699 903.292.624.092
C6ng ty TNHH MTV Thu6c 16 Thanh H6a 44.294.988.587 59.668.859.967

Cdng ty TNHH MTV Thu6c 15 Thdng Long 393.219.789.745 406.218.405.088

C0ng ty Xu6t nn4p khAu Thuiic 16 72.000.000 79.0s2.000

Cdng ty TNHH Thu5c 16 Dd NEng 12.165.483.884 13.188.868.119
Cdng ty Thuong m4i MiOn Nam 75.421.463 14.5 88.031

Cdng ty TNHH Vinataba - Philip Monis 48.667.54',1.r7r 44.900.360.106

Cdng Ty TNHH SX-KD Bao Bi Carton Gdp N6p VINA TOYO 1.s88.784.620 1.848.364.917
Cdngty TNHH Li6n Doanh VINA-BAT 24.39r.179.301 rs.300.442.rs6

c0ng 1.7L7.485.481.911 1.718.588.802.457

Cdc thuyiit minh ndy ld bA phdn ho. p thdnh cdc Bdo cdo tdi chinh. Trang j0
cONG rY cO pHAN cAr lgr
sAN THrryfT MrNH nAo cAo rAr cniNH (Trfp rHEo)
Cho ndm tdi chinh kdt th*c ngdy 31 thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

THONG TIN vol cAc nBx lr0N qu.lN GIEr rHEo)

Giao dlch vrii cic bCn tiGn quan (Ti6p theo)

Mua hing, dich vg (chua VAT) vdi cfc b6n li0n

quan ld thinh vi6n C0ng ty mg Nim 2020 NIm 2019
Cdng ty TNHH MQt Thinh vi6n Thui5c 16 Ddng Th6p 32.750.000 45.035.000

COng ty TNHH Mgt Thanh vi€n Thutic 16 Long An 40.825.000 49.375.000

C6ng ty TNHH M.Ot Thanh vi€n Thu6c 16 Sdi Gdn 46s.515.840 489.t47.840

Cdng ty TNHH MQt Thdnh vi€n Thu6c 16 Thanh Ho6 507.683.923 532.095.488

Cdng ty xu6t Ntr4p KhAu Thutic L6 304.473.886.583 527.940.525.47r

C6ng ty Thucrng M4i Mi€n Nam 22.389.121.914 2t.492.146.602

Cdngty TNHH Sdn Xu6t Kinh Doanh Bao Bi C on G6p Ni5p Vina Toyo 64.339.621.640 71.951.240.700

c0ng 392.249.404.900 622.499.566.101

Thu nh{p kh6c tir c5c b€n li6n quan

\
Cdng Ty TNHH SX-KD Bao Bi Carton G6p N6p VINA TOYO 31r.182.697 173.048.313
)r,
C6ng ty Thuong m4i Mi6n Nam 182.837.550 v
c0ng 311.182.697 355.885.863

Sii Ou v6i cf c b6n li6n quan Tqi3lll2l2020 T4i0ll0ll2020

- Phei thu khdch hing

Cdng ty TNHH MTV Thui5c 16 An Giang 2.022.176.332 7.320.976.s06

Cdng ty TNHH MTV Thu6c 16 Biin Tre 3.613. r03.855 3.532.117:t99

Cdng ty TNHH MTV Thui5c 16 Ciru Long 5.351.543.208 6.694.4r4.375

Cdng ty TNHH MTV Thu6c 16 Ddng Th6p 1.466.918.767 l.551.812.695

C6ng ty TNHH MTV Thuiic 16 B6c Son r8.507.096.471 7.974.396.018

Cdng ty TNHH MTV Thui5c 16 Lo4g An 3.071.252.992 6.170.856.572

Cdngty TNHH MTV Thuiic 16 Sdi Gdn 74.48r.754.458 159.977.030.380

Cdng ty TNHH MTV Thui5c lii Thanh H6a 2.374.774.380 2.14s.869.329

Cdng ty TNHH MTV Thudc 16 Thdng Long 38.853.086.426 36.526.795.107

Cdng ty TNHH Thur5c 16 Dd NEng 48.642.000 914.038.273

Cdng ty TNHH Vinataba - Philip Morris 5.768.864.706 4.778.445.0s8

Cdng Ty TNHH SX-KD Bao Bi Carton c6p N6p VINA TOYO r44.243.756 231.814.954
C6ngty TNHH Li6n Doanh VINA-BAT 2.352.600.969 2.484.638.s27
c0ng 158.056.058.320 240.303.205.593

Cdc thuyiit minh ndy ld b0 phdn hqp thdnh cdc Bdo ctio tdi chinh Trang 3 I
cONG TY c0 PHAN cAr Lor

BAN THUvET MrrlH BAo cAo rAr cniNH (Trfp rHEo)

Cho ndm tdi chinh kih th*c ngay 3I thdng 12 ndm 2020 Don vi tinh: Ddng ViQt Nam

vrr. THoNG TrN Vor CAC ntN lrnX QUAN (TrEp rHEO)
2. S5 du v6ri c6c b6n li6n quan (Ti6p theo)

- PhAi tri ngudi b6n T4i3lll2l2020 T4i0ll0ll2020

L6
C6ng ty Xu6t Ntr4p KhAu Thu6c 22.214.461.526 24.906.440.081

C6ng ty Thuong M4i Mi€n Nam 2.445.038.138 1.751.140.813

C0ng ty TNHH MTV Thu6c li Th[ng Lorft 394.643 .843 38 I .05 I .8 8 I

Cdng ty TNHH Sdn Xu6t Kinh Doanh Bao Bi Carton G6p N6p Vina Toyo 4.496.209.443 8.457.061.767

29.550.352.950 35.495.704.542 '^l

t
c0ng

3. Thu nh$p cfra HQi tldng Quin tri, Ban Ki6m so6t, Ban Gidm tt5c C6ng ty:

Thu nhap cria HQi el6ng Quan tri vd Ban Gi6m d5c 5.357.136.350 7.864.923.494
Tht lao cira Ban Ki0m so6t 1.189.458.222 1.567.091.000

c0ng 6.546.594.572 9.432.014.494

Cdc thuyiit minh ndy td bQ phQn hqp thdnh cdc Bdo cdo tdi chinh. Trang 32
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cONG TY cO PHAN cAr Lor

BAN TrruyET MrNH nAo cAo rAr cHiNH gffir rHEo)

Cho ndm tdi chinh tciit thtic ngdy 31 thdng 12 ndm 2020 Don vi tinh: D6ng Vi€t Nam

rx. cONG rg rAr cHiNH

z..t
1. Mgc ti6u vi chfnh sfch quin If rrii ro tii chinh
C6c rui ro chinh tir c6ng cU tdi chinh bao gdm rui ro thi trudng, rui ro tfn dgng vd rrii ro thanh khodn KI
D!C
Ban Gi6m dtic xem x6t vd 6p dgng c6c chfnh s6ch quan ly cho nhirng r[ri ro n6i trOn nhu sau:
I
vl
1.1. Rfri ro thi trudmg t;
Rti ro thi truong ld rui ro md gi6 tri hqp lf cta cric ludng fidn trong tuong lai cira mQt cdng cp tdi chinh s€ biiin dQng
\
theo nhirng thay cl6i cin gi|thi truong. Rrii ro th! trucrng c6 ba lo4i rfri ro: nhi ro lii su6t, rti ro ti€n tQ vd riri ro v€ gi6 ,I
kh6c, ching h4n nhu rrii ro vd giri cd phdn. Cdng cg tdi chinh bi 6nh hudng bdi riri ro thi trudng bao gdm c6c khoan 'rG
tHA
vay vd ng, ti€n gii., citckhoan ttAu tu sln sang dC Uan.
ill
CLc ph3'ntich tlQ nh4y nhu ciuo. c trinh bdy dudi <ldy li6n quan di5n tinh hinh tdi chinh cfia Cdng ty t4i ngdy 31 thSng 12 t{
,PI
ndm2020 vd 0l th6ng 0l ndm2020.
nh
C6c phdn tich tlO nh4y ndy tld dugc l$p trOn co sd gi6 tri c6c khoin ng thudn, f! lQ gita c6c khoin ng c6 ldi su6t cO ;d
tllnh vd c6c khodn nq c6 lii su6t the n6i va t| lQ tuong quan gita c6c c6ng cU tdi chinh c6 g6c ngopi tQ ld kh6ng thay 4
r,i. .
qol.

Khi tinh todn c6c phdn tfch t10 nhay, Ban Girim ttdc gi6 ttinh ring d0 nhay cira c6c cOng cp ng sin sdng cl€ b6n trdn
Bing cdn A6,i tti to6n vd c6c khoin mgc c6 li6n quan trong B6o c6o kiit qud ho4t tlQng kinh doanh bi dnh huong boi
circ thay dOi trong gie dinh vC rui ro thi trudng tuong img. Ph6p phdn tich ndy ttugc dpa tr€n c6c tdi san vd ng phdi tri
tdi chinh md COng ty nfm git tai ngdy 3 I thfing 12 nhm 2020 vd ngdy 0 I th6ng 0l ndm 2020.

Rfii ro tdi suiit

Riri ro l6i su6t ld riri ro md gi6 tri hqp l! ho{c c6c ludng tidn trong tucrng lai cria mQt c6ng cg tdi chinh sE bii5n dQng
theo nhihrg thay r[6i cira l6i su6t ttri trudng. Rrii ro thi trudrng do thay d6i Ei sudt cta Cdng ty chir yi5u t€n quan d6n
khoan vay vd no- ti6n vd cdc kho6n tidn gui ng6n h4n ciia Cdng ty.

COng ty quan $ rrii ro l6i su6t bing c6ch phOn tich tinh hinh c4nh tranh tr€n thi trudng ilO c6 cluo. c c6c ldi su6t cO lgi
cho mpc <lich cira Cdng ty vi vdn nim trong gioi h4n quin lf rti ro cira minh.

EQ nhqy ai6i vA ldi sudt

T4i ngdy l6p 86o c5o tii chinh, nii ro do thay d6i dO nhay vdi ldi su6t ld kh6ng tt6ng k€.

Rfii ro tiin tQ i

Riri ro ti0n tQ ld riri ro md gi6 tri hqrp lf ctra c6c luOng ti6n trong tuong lai cira mQt cOng cg tdi chinh s€ biiSn dQng theo
nhiing thay tt6i ciaty gil,ti€n tQ. COng ty chiu rui ro do sg thay itdi ctnty gi|trOi aoai li6n quan trqc tii5p d6n c6c ho4t
tl6ng kinh doanh cira cdng ty bing c6c don v! tiAn tq kh6c D6ng ViQt Nam.

COng ty qudn lf rui ro tiOn tQ bing cdch xem x6t tinh hinh thi trudng hi€n hdnh vd du ki€n khi COng ty lgp k5 hogch
cho cilc nghiQp vg trong tuong lai bing ti€n t€. Cdng ty khdng sri dpng U6t ty c0ng cp tdi chinh ph6i sinh tl€ phdng
ngira rui ro ti€n tQ cira minh.

Cdc thuydt minh ndy ld b0 phdn hqp thdnh cdc Bdo ctio tdi chinh. Trang 35
cONG TY cO PHAN cAr Lor

sAN TIrrryET MrNH nAo cAo rnr cniNH (TrEp rHEo)

Cho ndm tdi chlnh kiit thilc ngdy jl thdng 12 ndm 2020 Don vi tinh: D6ng ViQt Nam

Ix. cONc rU TAI cniNn (rrnp rHEo)

1. Mgc ti6u vi chinh sdch qu6n If rfri ro tAi chfnh (Ti6p theo)
I
L[. Rrtiro thitrcdng (Tidp theo) '/
.O(
c
DQ nhsy adi vOt ngogi tQ eh
DQ nh4y cira c6c khoan vay vd ng, ti€n m{f, TGNH vit cdc khoin tiAn gur ngin h4n cria Cdng aOi vOi sq thay AOi cO
.-r I
,tA
th€ xdy ra d mfc dO hAp lf cria ngo4i tQ clugc th6 hiQn nhu sau: jc
IiF
Tei3rll2l2020 Tai0ll0ll2020 \
\
Ngo4i tQ VND tuong tluong Ngo4i tG VND tuong tluong rY

Tii sin tii chinh 25r.2s3.995 3.984.227.06t

TiCn gui ngdn hdng 2s1.253.995
"'j
3.g84.227.068 i]/d'
USD 9.535,69 219.656.285 171.016,65 3.es3.903.838 .iri
4
EUR 791,90 22.120.737 802,82 20.675.826
GBP 119,75 3.719.010 126,35 3.809.200

JPY 26.345,00 5.757.963 27.797,00 s.838.204

'49.791.612.705
Nq phii tri tii chinh 60.521.297.679

Phii trd ngudi b6n 49.79r.612.705 60.521.297 .679

USD t.920.145,48 44.576.177.319 2.557.166,:86 59.377.414.490

EUR 175.294,76 5.215.435.386 43.330,55 1.143.883.189

T4i ngdy 3l/1212020, ni5u ddng Dd la Mi tdng ho[c giim2!|,o so voi tl6ng ViQt Nam khOng ki5 c6c y6u tO kh6c thi lgi
nhuQn sau thui5 cira Cdng ty cho ndm tdi chinh s€ cao ho{c th6p hcrn mQt khodn ld 891.523.546 tt6ng ViQt Nam
(44.576.177.319 x2%) do lai/15 chuy€n AOi 0i gia tr€n s6 du c6c cdng cp tdi chinh bing sO du clOng Dd la M!.

Rrti ro vi giti
C0ng ty mua nguy€n liQu, hing h6a tir c6c nhd cung c6p trong vd ngodi nudc tt€ phpc vq cho hirat ttQng sAn xu6t kinh
doanh. Do <16, C6ng ty chiu rui ro n6u yi5u td gi6 b6n thay ttOi. Cdng ty chua thgc hiQn biQn ph6p phdng ngira riri ro do
thi trulng mua c6c cOng cg tdi chinh ndy chua ptrO UiiSn

1.2. Rfii ro t{n dqtng

Rrii ro tin dgng ld rrii ro md mQt b€n tham gia trong mQt cdng c9 tdi chinh ho{c hqp cl0ng kh6ch hdng kh0ng thUc hiQn
ciic nghia vp ctra minh, d6n cti5n tOn th6t vC tdi chinh. Cdng ty c6 rrii ro tin dqng tu c6c hoat ilQng san xu6t kinh doanh
cira mlnh (chri yi5u AOi vOi c6c khoin phii thu kh6ch hdng) vd tir ho4t ttQng tdi chinh cira minh, bao gdm ti€n giri ng6n
hdng vd c6c c6ng cp tdi chinh khric.

Phdi thu khrich hdng

Cdng ty gidm thi€u rui ro tin dung bdng c6ch chi giao dlch vdi c5c tlon vi c6 khd ndng tii chinh tOt c0ng ty thudng xuy€n
theo ddi chAt ch€ nq phii thu tI€ tl6n ttOc thu hOi. Tr€n co sd ndy vd khodn phii thu cira Cdng ty li€n quan di5n nhidu
kh6ch hdng kh6c nhau n€n riri ro tin dgng khdng tdp trung vdo mQt kh6ch hdng nh6t Ainn. OOi vOi c6c khodn ng phii thu
kh6 ddi Cdng ty tii5n hdnh trlch lfp d1r phdng no kh6 <Idi.

Cdc thuyiit minh ndy ld b0 phdn hqp thdnh cdc Brio cdo tdi chinh. Trang 36
cONG TY cO PHAN cAr Lor

nAN THUvET MrNH sAo cAo rar cniNn (rrfp rHEo)

Cho ndm tdi chlnh kdt thtic ngdy 31 thdng 12 ndm 2020 Don vi t{nh: D6ng ViQt Nam

IX. cONc rU TAr cHixn (TrEP THEo)

1. Mgc ti6u vi chinh sSch quin lf rfri ro tAi chinh (Ti6p theo)

1.2. Rfii ro tln dgng @fp theo)

Tiin gfti ngdn hdng

Cdng ty chir yi5u duy tri sO ti€n gfi tai c6c ngdn hdng lon c6 uy tin d Viet Nam. Cdng ty nh$n th6y mrlc d9 tap trung riri
ro tin dgng ei5i vOi ti€n gui ngdn hdng ld ttrdp.

Ban Gi6m rttic cira COng ty tt6nh gi6 rang hdu h6t c6c tdi sin tdi chinh tl€u trong h4n vd khdng bi suy giim vi c6c tdi sin
tdi chinh ndy ct6u li6n quan d6n c6c kh6ch hing c6 uy tin vd c6 khd n[ng thanh to6n t6t ngo4i tru ciic khodn phdi thu quri
h4n nhrmg kh6ng bi suy giim tlugc trinh bdy trong bdng sau ddy:
Qu6 han
Khdng bi suy gi6m Bi suy giim

Ngny 31 thdng 12 ndm2020

Tir I tilin 30 ngdy 12.980.299.926
Tir 3l tti5n 60 ngdy 4.796.373.941

Tdng cQng gi6 tri ghi sd r7.776.673.867

D1r phdng giim gi6 tri

Gi6 tr!thuAn 17.776.673.867

Ngny 01 th6ng 01 nlm 2020

Tir I tti5n 30 ngdy 82.s7t.s76.46r
Tir 3l ttiin 60 ngdy 2t.248.040.377

TdngcQng gi6trighisO 103.819.616.838

Dg phdng ginm gi6 tri

Gi6 trithuAn 103.819.616.838

Cdc thuydt minh ndy ld bO phdn hqp thdnh cric Bdo cdo tdi chinh. Trang 37
CONG rY cO pHAN cAr lgr
nAN THrryfT MrNH eAo cAo rAr cnfNrr (Trfp rHEo)
Cho ndm tdi chlnh kilt thilc ngdy 3 t thdng 12 ndm 2020 Don vi tlnh: D6ng Vi€t Nam

rx. cONG TU TAI cHiNrr (rrnr rHEo)

1. Mgc ti6u vi chinh sdch quin lf rrii ro tii chfnh (Ti6p theo)

H. Rrtiro thanh khortn a

;l
tH
Rrii ro thanh khoan ld rtri ro C0ng ty s€ g[p kh6 khdn khi thgc hiQn c6c nghla 4r tdi chinh do li6n quan di5n c6c khodn ng. .ir
Iw
Cdng ty gi6m s6t rui ro thanh khodn th6ng qua viQc duy tri mQt luqng tiAn m{t vd c6c khodn tuong duong ti6n vd c6c ,,H
khoin vay ngdn hdng d mrtc md Ban Girlm <16c cho ld Ari d6 dap {mg cho cric ho4t tlQng cira Cdng ty vd tl6 giim thi6u ,,,v

6nh huong cira nhihrg biiSn ttQng vA lu6ng ti€n. ct

t
Bing dudi tl6y t6ng hqp thdi h4n thanh.todn cria c6c khoin ng phii tri tdi chinh cira C6ng ty dUa tr6n c6c khoin thanh
to6n dg kii5n theo hgp ddng theo co sd chua ctu-o. c chii5t kh6u:

Ngny 31 thhngl2 n[m2020 Durii I n5m Tir 1-5 n5m TrGn 5 ndm Tdng cQng
C6c khodn vay vi ng 22.784.780.525 22.784.780.525
Phdi tri ngudi b6n 117.208.484.490 117.208.484.490
C6c khodn phni trn, phii nQp
ng6n h4n khSc vd chi phi phii 844.724.157 - 844.724.1s7
tri
140.837.989.172 140.837.989.172

Ngny 01 thdng 01 ndm2020

C6c khodn vay vir no rs6.s23.843.76s 156.523.843.765
Ph6i tri ngudi b6n 128.984.699.749 128.984.699.749
C6c khoan phdi tr6, phni nQp
ngin h4n kh6c vd chi phi phdi 326.051.867 326.051.867
trir
285.834.595.381 285.834.595.381

C6ng ty c6 ttri khd ndng tii5p cQn cdc ngu6n vOn et€ eap rmg crlc nghTa 4r tai chinh khi d6n h4n.
Tii sin tl6m b6o
Trong kj', Cdng ty kh6ng sir dgng tdi sdn tdi chinh el6 the ch6p.

C6ng ty kh6ng nim git U6t t<jl tai'san dim bio niro cria b€n thrl ba vdo ngdy 3 I thhng 12 ndm 2020 vd ngdy 0 I thdng 0 I
ndm2020.

2. Tii sin tli chinh vd nq phii tri tdi chinh .

Gi6 tri hqp lf

cfia ciic tdi sdn tdi chinh vd ng phdi tri tdi chinh clugc phin 6nh theo giA tri md cdng cr,r tdi chinh c6 th6
chuy€n t16i trong m6t giao dich hi€n t4i giira c6c b€n tham gia, ngo4i tril trudng hqrp bit buQc phdi b6n hoflc thanh ly.
C0ng ty sir dgng phucrng ph6p vd gin dinh sau ddy tlugc dirng di5 udc tinh gi6 tri hqp lf :

Gi6 tri hSp ly cria ti€n m[t vd ti€n gtri ng6n h4n, c6c khoin phii thu kh6ch hdng, c6c khoin phii trd ngudi b6n vd no
phii tri ngfn h4n kh6c tuong cluong voi gi|tri ghi s6 cria c6c khodn mpc ndy do nhirng c6ng cp ndy c6 kj,h4n ng6n.
Gi6 tri hqp lf ctra c6c chimg kho6n, c6c khoin itdu tu tdi chinh ni€m yrit trOn thi trudng chimg kho6n upcom tlugc trinh
bdy bing sti luqng cO phii5u * gi6 tham chiiSu 30 phiOn giao dich gdn nh6t trudc ngdy lQp 86o ciio tdi chinh ndm.

Ctic thuy€t minh ndy ld bA phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 38
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sAN TrrtryfT MrNrr nAo cAo rAr cnixn (rrfp rHEo)

Cho ndm tdi chinh kilt thilc ngdy 3I thdng 12 ndm 2020 Donvi tinh: D6ng ViQt Nam

x. Nnrrxc rnoNc rrN xnAc

1. Nhiing khoin nq tidm tirng, khoin cam k6t vir nhitng th6ng tin tii chinh kh6c: Kh6ng ph6t sinh.

2. C6c sr; kiQn ph6t sinh sau ngly k6t thric niOn itQ ^\
Khdng c6 sg kiQn quan treng ndo xiy ra ki5 tir ngdy klit thric
n
minh trong 96o c6o tdi chinh.

Thdng tin so sfnh

SO Ueu so s6nh tr6n 86o c6o tii chinh ld c6c s6 liQu tr0n 86o c6o tdi chinh cho nim tdi chinh tiSt ttrtc ngdy 31 thring
ndm 2019 cria C0ng ty tl6 tlugc ki6m to5n.

Thdng tin vd hogt tlQng li6n tgc: C6ng ty v6n ti6p tUc ho4t clQng trong tucrng lai.

ngay 18 thdng 03 ndm 2021

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OONG TY

Nguy6n Dric Huy Li0u Phutfc Tinh

Cdc thuy€t minh ndy ld b0 phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 40