CONG TV C6 PEIAN LEAN BON BINH DIEN
Cba Ice toan 06 thángk&thUc nteav 30 thang 06 nam 2018
MIJC LUC
Ned dung Trang
Bfio cao cua Ban Temg thin clan 02 - 04
Bao cao soot xat thOng tin tai chinh gitia nian dO 05 - 06 Bang can dai ke toan rieng gala niOn dO tai ngay 30 thang 06 nam 2018 07 - 08
Kat qua hoat dOng kinh doanh Hang gitta nien dO 09
cho Icy ke toan 6 thing kat [Mk ngly 30 thang 06 narn 2018
Bar) cap hru chuyan tian t8 ri8ng gitta nien dØ 10
cho Icy kt than 6 thang ket thac ngay 30 thang 06 nam 2018
Thuyat minh ban cao Si chinh Hang gifra Men dO 11 - 37
cho Ica toan 6 thang kat thue ngay 30 thing 06 nam 2018
012 .49'5 car ° HACH NMI Kea 1.04 to CHU,
s
CONG TYCO PH& PHAN BON BIM' 1 MEN
Dia chi: C12/21 Quic Jo IA, so Tan Man, huyOn Binh Cheinh, Tp. HA Chi Minh Bao cdo Cu Ban Ting Gam die
Clio kj, id toAn 6 Oiling kit Buie neky 30 thang 06 nom 2018
BAO CAO CiJA BAN TONG GIAM DOC
Ban Tens Gam dtc Cong ty C6 phim Phan bein Binh Dien (sau day g9i tat la "aing ty") rje trinh Bao cao nay cimg vai Bao cao tai chinh rieng gicra nien de the Icy Ice tan 6 thartg ket thtic ngay 30 thang 06 nam 2018
da
dupe kiém toan cim C8ng ty.1. Khai quit chung v C8ng ty
C8ng ty C6 plan Phan bOn Binh Dien sau day gyi tit la "Cong ty" (ten giao dich la: Binh Dien Fertilizer Joint Stock Company, ten g9i tat la BFC) la doanh nghiep &vie thanh lp dueri hinh thirc chuyen ter doanh nghiep nha nude thanh Cong ty CO phan theo Quyet djnh s8 356/QD-HCVN ngay 6 thang 6 nam 2008 can Tong Ding ty ,116a chat Viet Nam (nay la Tap drift Hen chat Viet Nam) ve
vi8c c8
pan h6a COng ty Phan bon Binh Dien.C8ng ty hoat dOng theo Giay thing 'Than dang kY kinh doanh s6 0302975517 do SO Ke hoach va Dan tit thanh phe He Chi Minh cap lan deu ngay 25 thang 01 nam 2011.
Trong qua trinh boat dring ding ty da duct cap be sung Guy chimg nhan clang kY doanh nghiep lan 4 ngay 28 thang 12 nam 2017.
Von dieu le : 571.679.930.000 ding.
C6 phieu cim c8ng ty dang niem yet tren SO giao dich Ching khoin 116 Chi Minh (HOSE)
ma
chimg khob : BFC Try ser heat Ong2.1 Try so. chinh
G TY Dia chi : 02/21 QuOc 10 1A, xä Ttm Kien, huyen Binh Chimh, Tp. H6 Chi Minh. NP180
IVAIUY
Dien thogi : +84 (28) -3756 0110
Vit
Fax : +84 (28) -3756 0799
-4
Ma s6 thug : 0 3 0 2 9 7 5 5 1 7 2.2 Don vj tryc thu§c
Nha may Binh Dien Long An
Dia chi : Kim Cong nghiep Long Dinh, xã Long Dinh, huyen Can Duero, tinh Long An. Nginh light kinh doanh
San xuAt, kinh doanh cat loai phan bon v8 ca, hal c, vi sinh, vi lmmg, cac chat dieu hen tang toning the cay tong, vat nu8i;
Ndhien ciru san
xuAt
cac loai phan bon (khong san xuat tai ftp sâ doanh nghiep);Kinh doanh
xuAt
nhap lchau the san phm phan bon, cong 09 may nong nghiep,&Ong cay tr6ng
va cac loai nong san;CoNG TV CO PHAN PHAN BON BiNH DIEN
Dia chi: (712/2I Qu Acto IA, xñ Tdn Kien, huyOn Binh Chard; To. H8 Chi Minh Bap cOo Dia Ban Tong GO* tic Op thee)
Cho kjzki wart 6 thcing kit ihzic ngery 30 thing 06 it 2018
4. Hit ding Quin hi, Ban Mem sone va Ban Ting Giam dc
Cac thanh vien HOi dang quim tri, Ban kiem sok vA Ban Tang Giant dec cUa Cong ty trong Irk va cho den tiled diem lap bao cao nay bao gam.
4.1 Hit dang Quin tri
Hp va ten Char vi Ngay
a
nhiem/ttii Ngay mienbe nhiem nhiem/a nhiem
Ong Nguyen Van Thieu Cha tich 24/04/2015
Ong Le Quec Phong Thanh vien 24/04/2015
BA NO Van Deng Thanh vien 24/04/2015
Ong D Quang Huy Thai* viên 24/04/2015
Ong Phan Van Tam Thanh vien 24/04/2015
4.2 Ban Kim salt
Hp va ten Char IT Ngay bô nhietnIttii Ngay mien
U
nhiem nhiemItir nhiemOng Tnrong Minh Phil Truing ban 27/04/2016
Ong Nguyen Huy Dieu Thanh vien 25/04/2017
Ong Quan Dinh Gang Thanh vin 25/04/2017
4.3 Ban Tong Giam doe
Hp va ten Ode c vu Ngay ba nhienvhii Ngay mien
be nhiem nhiemItir nhiem
Ong Ng8 Van Deng Tang Giant dee 01/01/2018
Ong Le Quac Phong Tang Giam doe 12/11/2015 01/01/2018
Ong Nguyen Minh Son Ph6 Tang Giam dem 15/02/2016
Ong V6 Van Phu Ph6 Tang Giam dee 28/02/2013
5. Nguiti dai din theo phap legit
Nrei di dien theo phap lug ctla COng ty cho den thoi diem 19p bao cao nay la Ong NO Van Deng — T ng Giam deg Cons ty.
Dinh gia tinh hinh kinh doanh
Ket qua hog d'ang kinh doanh vi tinh hinh tai chinh caa COng ty cho ky U toin 6 thang St thitc ngay 30 thang 06 tam 2018 dirge the hien tong Ban cito tai chinh Hang gitta nien de ffi trang 07 den tang 37. Sty train sau ngay It thin nien di
Theo y kin dm Ban Tang Giam cl6c, Ban cao trti chinh rieng giira nien de ciia Gong ty cho Man 6 thang St thüc ngay 30 thing 06 nam 2018 se 'thong bi anh Inning nghiem trring bed bat lcY khoan muc, nghiep vu hay sir kin quan tang hoc co ban chat bat thuarn nao phitt sinh th ngay ket thiic giai don tai chinh cho den ngay lap Bao cao nay can the phiti co cac dieu chinh sti lieu hoc cong be trong Bac) cao tai chinh rieng giira nien d'O.
Kiem toan vier'
COng ty TNITH Km toan va Tu van Chuan Viet - VIETVALUES dugc chi dinh thirc hien sok xet Bao cao tai chinh rieng gin then de cho 5 than 6 thang St Mite ngiy 30 thang 06 nam 2018 dm COng ty.
CoNG TI CO PHAN PHANBON BiNII BIEN
Dja chi: C12/21 Qufic 0 IA xd Tan Kien, hay, n Binh Chdith, Tp. Hfi CM Minh Bac ado cacz Ban Tong Gidm dote theo)
Cho ks, ki roan 6 thdng kit thfic ngdy 30 Mang 06 man 2018
9. Trach nhieni tha Ban TOng Giarn
Ban Tang Gram doe Cling ty chiu trach nhiem lap the Bao cao thi °birth rieng ghla nien de phan kit tang thvc va hop 19 tinh hinh tai chintz ket qua hog deng kinh doanh va. Itru chuyen tien t tha Cong ty trong giai doan Si chinh. Trong viec lap the Bao cao thi chinh rieng girra nien dO nay, Ban Thug Giam dee phii:
Chon Iva cac chinh sach Ice toan thich hop va hp dung the chinh sach nay met each nhat quan; Thvc hien cac xet doin va cac the tinh met each than trong;
Neu ro the chuan mvc ke toan áp dung cho COng ty c6 duce man tha hay khOng va Mt ch. cac sai lech trong yen dä &roc trirth bay vá giai ditch tong Bao cao tai chinh rieng gitra nien de;
Lap 136.0 cao Si chinh Hens gifla nien de thng hop gitta nien d'e yen co. se hog Ong lien tuc trir truang hop Ichong the cho rang ang ty se tiep 111C hog deng lien tic;
Thiet lap va thvc hien he theng kiem sok nOi be met each hfiu hien nham han cherAl ro eh sai s6t tong yeti do gian ln hoc nhfim Ian trong viec lap vã trinh bay Bah cao Si chinh rieng gift nien de. Ban Ding Giant dec dam bats cac se ice than co lien quan duot luu giu day da de phan anh tinh hinh Si chinh, tinh hinh hoat deng caa Gong ty voi mem de chinh xac hop 19 tai Si ky thed diem nao va cac s6 k6 man man the che de ke than áp dung. Ban TOng Giam dec Ging ty cang chiu trach nhiem quan 19 Mc Si san eta Cong ty va do do da thvc hien do !Dien phap thith hop de ngan chin va pith hien cac hard' vi gian
Ian va the quy dinh phap 19 c6 lien quan den viec lap va trinh bay Bao clo Si chinh rieng gift nien do. Ban Ding Giant dee cam ket da than thñ citc yeti eau neu tren trong viec lap va trinh bay Bao can tai chinh rieng gala nien de.
10. Phe duyet các Ban cat) thi chinh rieng gicra Hien dt)
Chang thi, cac thanh vien dm Ban Teng Giam dee Chug ty phe duyet cac Bao cao Si ahinh rieng giCra nien de kern theo. Citc bao cao nay á Huge lap met each thing dan, phan anh trung thy° va hop 19 tinh hinh tài chinh cho Icy ke Man 6 thing ket them ngay 30 thang 06 nam 2018, ket qui hog &Ong kinh doanh vã Itru chuy'en tien t cho ky Id toan 6 thing ket [Mk cang ngay can Cong ty, ding Mai pha hop v6i the Oman rave, Che de ke tofin doanh nghiep Viet Nam hien hanh va cac guy dinh phap 19 06 lien quan den viea lap va trinh bay Rao the tai chinh Hang giha nien do.
Gong ty TWIN Kiam too va Twwfn Chuln 1101 ( WEI-VALUES) Dia chi dang ky: 33 Phan Van Khan, pluthng 13, quan 5, Tp.HCM
Try se van phang: 156-158 Ph6 Quang, phuerng 9, qua?, PhÜ Nhuan. Tp.HCM Tel: +84 (28)3999 00 91-97 Fax: +84 (28)3999 00 90 Email: contoct@vietvalues.com Website: minevietvalues.com
VIEr VALUES
SO: 2295/18/BCKT/AUD-VVALUES
BAO CAO SOAT 'CET
THONG TIN TAI CHiNH GHIA NIEN IX)
II I
,
Kinh
QUY CO BONG, HO BONG QUAN TRI VA BAN TONG GUAM DOC
CONG TY CO PHAN PHAN BON BINH DIEN
Chung t8i da seat xet bac) can tai chinh Hang gitla nien do kern the° cUa Ciing ty CO phan Phan ben Binh Dien (sail day gyi tat la "Cong ty"), dtryc lap ngay 08 thang 8 nam 2018, tir trang 07 den trang 37, bao
gam:
Bang can dei ke toil] rieng gina ran dO tai ngay 30 thang 06 nam 2018, Bao cao ket qua hog &Ong kinh doanh rieng gian nien de, Bao So km chuyen tien t rieng giCra nien dO vA Thuyet minh bao cao tai chinh rieng gitla nien de chok5f ke
wan 6 thang ket tine ming ngay.Trdch nhiem cha Ban Tang Gidm dim
Ban Teng Giam doe Cans ty chin trach nhiem lp va trinh bay bao cao tai chinh rieng gina nien de theo Chun mire K toan, Ch do KE toan doanh nghiep Viet Nam va the guy dinh.phap 19 cif) lien quan den viec lap va trinh bay bao oda tAi chinh rieng gina nien de chic trach nhiem ye kiem soat nOi bei ma Ban Teng Giarn dee xac dinh la can thiet de dam bao cho viec lap va trinh bay ha° cao tii chinh rieng glint nien de kheng c6 sai sot tryng yeu do gian len hoc nham Ian.
TWkh nhiem cda Ifthm todn viéiz
Tnieh nhiem cüa chang toi 11 dtra ra ket loan ve thong tin thi chinh giva nien etei dva ten k'et qua soat xet cüa chting tôi. Chfing Wi da thvc hien ding viec soat xet theo Chuan mirc Vi'et Nam ye hyp d8ng dich vu scat xet s8 2410- Solt xet thong tin tai chinh girra nien de do kiem toim vien dee lap cila don vj thvc hien.
Ceing viec scat xet thOng tin tai chinh girra nien dO bao gem viec thvc hien cac met pheing van, chu yeu la pi-long
win nhUng
ngueri chju trach nhiem ve cacvAn
de tai chinh Ice toan, thvc hien thil tvc phan tich vã cactka
tic son xet khac. Mot cuec scat xet ve co ban c6 pham vi hyp hen met cu'ec kiem toan dune [hoc hien theo cac chitin mix kiem toan Viet Narn va do vay Ich8ng cho phep chfing tin dot ducin so dam bao rang chUng t8i se nhan biet duct tit ca cac van de tryng you cei the dove phat hien trong met cline kiem toan. Theo do, chang toi khong dun ra kien kiem Man.Belo cdo Wm rod,, (lath, theo) VIErVALUES Kit luOn ala Kam todn Wen
Can c* tren kit qua sok zit cna chong t8i, chang tea kheng thAy co vim dé gi khien chang t8i cho ring bao cao tai chfnh rieng gift nien dO dfnh kern khang phan anh trung thvc va hop I", hen the khf a canh trong yeu, tinh hinh tai chinh rieng cUa Cann ty C6 phAn ph& ban Birth Dien Mi ngay 30 thang 06 nam 2018, ket qua hog deng kinh doanh rieng va Ion chuyin tM te rieng cüa COng ty cho kY Ice toan 06 thong kit than cang ngay, phi' hop veri ChuAn mtit Ke total, Che do Ki toan doanh nghiep Viet Nam va các quy dinh phap 19 ea lien quan den viec lap va Mich bay ban cao tai chinh &Da nien do.
Van d khdc
Chung toi ltm ngabi doe Bao cao sofa /cot Meng tin tai chfnh giCta nien de rang, phom vi can ha° do tai chitin rieng nay chi phan anh tinh nth tal chfnh rieng va cac khoan dâu tu theo phucmg phap gid g6c cUa Gang ty tai ngay 30 thang 06 nam 2018 ding ram kit qua lcinh death rieng cho k ke toan 06 thing St Mac cong ngity. Viec hop nhAt ben can tai chinh rieng caa Cong ty via cac cling ty con 'clang thuOc pham vi bao cao nay.
Tp. 1.14 Chi Minh, hely 8 thang 8 ham 2018.
CflTNHH ICI& roan va vAn Chain ViOt (VIELVALUES)
Nu n hanh Ming — PIM TOng Giim dOe Giciy CNDKH kiem loan so 1512-2018-071-1 Chit kji cluvc üy quyen
Nth nhan: Mho. tre'n Lteu VIETVALUES. 3.51 ceP 'CA TOI
;HU
C6NG TI' CO PHAN PHAN BON BINH DIEN
Dia chi: C12/21 qv& la IA, x6 Tan Kinn, Binh Chan),, To. Ha Chi Minh Bang can doi ki loan rilng giact Wen da
Tin ngely 30 thong 06 Mm 2018
BANG CAN DOI KE TOAN RIENG GIVA MEN Di)
Ti ugly 30 thing 06 natn 2018DVT: VND
Ma sfi TAI SAN Thigh minh Sti cutii kit S6 din nam
1 2 3 4
s
100 A. TAI SAN NGAN BAN 1828.420.824.543 1.903.030.046.745 110 L Tan vit citc khofin &crag throng
tiAn
V.1 184.006.464.868 204.397.946.333111 1. Tian 114,006.464.868 204.397.946.333
112 2. Ck Idman tucmg Huang tian 70.000.000.000 .
120 II. Diu fir thi chillh non hsn V.2a 12.000.000.000 -
123 1.• Dau tu nam gill den ngay dao Ilan 12.000.000.000 -
130 III. Cac khoin phi' thu ngtn hsn 594.585.242.180 347.553.536.304
131 1. Phiti thu ngiu han mkt Ichach hang V.3 488.744.905.464 260.298.291.447 132 2. Tra tank cho ngubi ban ngan Ilan V.4 22.366.552.050 20.067.416.507
136 3. Phai thu ngan han Ichaz V.5a 84.236.777.211 67.950.820.835
137 4. Du phOng phai thu ngan hsn khe deg V.6 (762.992.485) (762.992.485)
140 IV. Hang din kho V.7 1.026.220.180.273 1.326.815.605.585
141 1. Hang tan Icho 1.026.220.180.273 1.326.815.605.585
149 2. Du phang giarn gia hang tan kho (*) - -
150 V. Tai sin ngin hsn kit 11.608.937.222 24.262.958.523 152 I. Thug gift hi gia tang &rag khan tit 7.992.236,625 7.585.418.044
153 2. Thug va gag khoan kick phai thu Nha nut V.14 3.616.700.597 16.677.540.479
200 B. TAI SAN DAI HO 512.335.200.050 504.579.538.899
210 I. Cfic khan phii thu dai hark 6.411.502.545 7.670.363.545 216 1. Phil thu dii bon }chic V.5b 6.411.502.545 7.670.363.545
219 2. Dv phetng phai thu dai hp UM dot - -
220 11. Titi san cto djuh 344.631.006.350 347.973.441.799
221 1. Tat san c6 djnh him hinh V.8 132.582.605.719 125.866.554.727
222 - NguYgn gia 298.030.843.349 276544.222.445
223 - GO tri hew mon lily Id (165.448.237.630) (150.677.667.718)
224 2. TM aim c6 dinh thue tat chinh V.9 10.749.645.072 20.775.718.873
225 .Nguyin gia 24.212.050.613 36.800.653.967
226 - Gia tri hao man lay
a
(13.462.405.541) a 6.02A935.094)227 3. TM san ca dinh vo hinh V.10 201.298,755.559 201.331168.199
228 - ArguYin gick 201.954.934.308 201.954.934.308
229 - Gia fel So man lay
a
(656.178.749) (623.766.109)240 IV. TM sfin difi dang dai hp 36.843.391.520 24.486.433.920
242 1. Chi phi >thy dyng co. ban dii dang V.11 36.843.391.520 24.486.433.920
250 V. Diu tutii chink dal hsn V.2b 124.449.299.635 124.449.299.635
251 I. Diu hr vao cons ty
con
115.937.211.500 115.937.211.500253 2. Dau tu gfip von vac dan vj 'chic 11.661.918.871 11.661.918.871 254 3. Dv plufing Cau hi tai chinh dai ban (3.149.830.736) (3.149.830.736)
260 VI. TM sin dii hip khic -
270 TONG GONG TAI SAN 2.340.756.024.593 2.407.609.585.644
ngay 08 Sing 8 nam 2018 CY tick
C6NG TY CO PHAN PHAN BON BINH DIEN
Dia chk C12/21 quac 10 IA, x8 Tan Kin, Binh Chanh,Tp. 103 CM Minh Bang cdn doti lcd roan rieng gitto nien do' theo)
Tot ngav 30 thOng 06 tram 2018
Ma s6 NGUON VON Thuylt minh S6 cuOi lit SO du Om
1 2 3 4 5
300 C. NQ MAI TRA 1.512.077.371.929 1.586.422.148.730
310 I. Nq utast Jinn 1.511.303.742.687 1.585.648.519.488
311 1. Phai bra navel ban non hart V.12 80.158.494.932 136.489.125.712 312 2. Nati mua tra tier' truck ngan Iran V.13 863.752.777 1.374.613.930 313 3. Thud vii cao khoan phai nap Nha nude V.14 114.687.620.655 115322.610.564
314 4. Phai tra ngued lao Hang 11.562.553.245 11.971.511.267
315 5. Chi phi phai tra ngan hart V.15 53.710.970.779 61.965.877.018 319 6. Phai tra ngin han Ichaz V.16 107.826.755.461 27.730.708.423 320 7. Vay va nq thua [Ai chinh ngan han V.17a 1.139.470.276.683 1.227.733.893.159 322 8. Quy khen thuarng, phac lqi V.18 3.023.318.155 2.860.179.415
330 IL Nq dal hall 773.629.242 773.629.242
338 1. Vay Pa nq [hue tai ohinh dai han V.17b 773.629.242 773.629.242
400 D. VON CFI(' SO Ern V.19 828.678.652.664 821.187.436.914
410 I. VOn chi sor hilt 828.678.652.664 821.187.436.914
411 1. Van g6p dm ulna so him 571.679.930.000 571.679.930.000
411a - CO phieu pha thong co quyan bit guy& 571.679.930.000 571.679.930.000
418 2. Quy du tir phat trian 122.991.093.998 86.300.250.779
420 3. Qu7 Phis thitac van cha so him 10.145.220.457 10.145.220.457 421 4. IAA nhuan sau thug chua phan phai 123.862.408.209 153.062.035.678 421a - LNST chwa phcin ph& lily ki din cuoi lci) frubc 10.550.753.243 22.792.400.221
4218 - LNST chua phon phth kJ) nay 113.311.654.966 130.269.635.457
430 IL Nmain lcinh phi va quy khan - -
440 TONG CQNG NGUON VON 2.340.756.024.593 2.407.609.585.644
VAN 4
Nguti letp biOu min trueng
TRAN NGQC RUNG RAN TAN SON
Nguti lap hiOn toan trtrerng
TRANNGQC HUNG RAN TAN SON
Bao cao nay Marx dpc kem ved Thuyit mink Bap cdo tai chinh
08 dying 8 ndm 2018 TP. CoNG Cd PH 1 ‘
PHAN
533\s-BINH
DA-
NC 9C6NG TY CO PHAN PHAN EON BiNH DIEN
Dia chi: C12/21 gunk I6 IA, xc7 Tan Kiel,. Binh Chanh, Tp. HA CM Minh Kit qua hom Ong kinh doanh
Cho IcV hi man 6 Acing kit tinic ngiry 30 cluing 06 ne7m-2018
}CET QUA HOAT BONG KWH DOANH RANG
GitrA MEN DQ
Cho kj, ke twin 6 thing ket than ngity 30 thing 06 'Cam 2018
DVT 73
Ma
so
CHI TIEU Thuyat [tab Ks, nay Ky trutc2 3 4 5
01 1. Doanh thu ban hang ya cung Sp (hell vu VI.1 1.697.262.242.980 1 912 271 772 531 02 2. Cfic ldwan giam tat doanh thu VI.2 18.107.000.000 15.293.212.000 10 3. Doanh thu than ye bin hang a cung cap dich IT 1.679.155.242.980 1.896.978.560.531
11 4. Gia an hang ban VI.3 1.418.080.023.691 1.585.060.036.013
20 5. Ltri uhuan gOp a ban hang a cung tip (Itch IT 261.075.219.289 311.918.524.518 21 6. Doanh thu hoot Ong tai clah VI.4 47.836.407.657 44.167.744.510
22 7. Chi phi tai ch1nh VI.5 34.517.018.001 29.934.049.875
23 - Trong d6: Chi ph! Idi vay 33.798.716.110 29.520.515.857
25 8. Chi pW ban hang VI.6 117.941.852.617 94.142.122.783
26 9. Chi phi guan ly doanh nghiap VI.7 26.805.459.073 31.677.136.028 30 10. Lqi nhufat thuin tfr hog dOng klub doanh 129.647.297.255 200,332.960.342
31 11. Thu nap Ichac VI.8 574.840.090 481.379.169
32 12. Chi phi khic VI.9 14.840.837 11.213.781
40 13. Lyi nhuan khac 559.999.253 470.165.388
50 14. Ttng Itri nhuan S than &trot thug 130.207.296.508 200.803.125.730 51 15. Chi phi thue thu nhap doanh ngJap Wan han.h V.14 16.895.641.542 31.673.010.746
52 16. CW phi thu thu nhap doanh nghiap hanIai - -
Ngtroi lap bleu 6 thin trwidn' g
THAN NGQC HENG 1tRAN TAN SON .
Bdo cOo nay aunt doc ken, vdi thuyet minh bcio cdo tat chinh
8 lying 8 nom 201 '077C2N G re f CO 54./Ati, PHA soh d<64„ 10
GONG TV Co FEIN PHAN BON BINH orEN
Dja chk C12/21 qu oc 10 IA, .0 Tan [(ten, Binh Chanh, 7p.116 Chi Minh 136o cat: has chute, liEntO rieng ghla nien 416
Cho ki ki tadn 6 theing kit link ngay 30 Eking 06 Wm 1018
BAO CAO LUIJ CHIJYEN TIEN TE RIENG GIVA MEN DO
(Theo phtrong phap gian tip)
Cho 14 Ice than 6 tiling ket thoc ugly 30 titling 06 ohm 2018
VND
A so
MA Chi tieu.. Ky
minh nay Ky thrift
1 2 3 4 5
I. LIEU CHUYEN TIEN THHOAT 1300NG !UNE DOANII
01 Lod nhuan torero thud 130.207.296.508 200.803.125.730
Dieu chinh cho the khoan 31E080.309 41.346.370.309
02 - Khan hao tai sin 66 dinh va BDS du tu 1/240.452.999 12.646.377.288
03 - Cac khohn do pheing - 264.116.190
04 - Lai, la chenh lech ty gia h6i <toad do danh gia lai cac khoan mac
an
4 c6 g6c ngoai te- -
05 - Lai, 16 Q hoot Ong du tu (45.729.088.800) (1084.639.026)
06 - Chi phi ID vay 33.798.716.110 29.520.51E857
07 - Cita khoan dieu chink khac - -
08 3. Ltd ohtiOn tfr boat Ong kinh doanh trade thay di van lim dOng 130.517.376.817 242.149.496.039
09 - Tang, giam cat Ichorm phat thu (228.916.178.302) (207.624.618.773
10 - Tang, giam hang tain kho 300.595.425.312 (28.006.579E95
11 - Tang, giam can khan phai tra (thong ke lai vay phat tit thue thu nhap phai nap)
(85.120.770.326) (101,026.857.793 . 12 - Tang, giam chi phi tra true°
13 - Tang giam chimg khoan kinh doanh -
14 -
tan
lai vay de tra (33.798,716110) (29.520.515.85715 - Thug thu Map doanh nghiep da nqp (3.771.159.781) (31.367.726.039
16 - Tien thu khac ill hoot Nang kinh doanh -
17 - Tien chi khac W hot Clang kinh doanh (19.905.310.976) (1E582.588.040 20 Law chuyin din thuin de hoot ttOng kinh doanh 59.600.666.634 (165.979.390.358
IL LIHI CHUYEN TIEN
Tir tan
BONG DIUit
21 1. Tien chi
a
mua sad xay dung TSCD va can a; sari clai han khac (21.254.975.150) (6.972.70E573 22 2. Tien thu tft dumb K, nhugng ban TSCH vk cat tai san clai han khac 369.090.909 23 3. Tien chi cho vay, num can cOng co no ctla don vi khan (12.000.000.000) -24 4. Tien thu heii cho vay, ban lai cac cOng co no °ha don M khan -
25 5. Tien chi du W gap vtin van din vi Ichac .
26 6, Tien thu het diu tu gap van van don vi khan -
27 7. Tien thu Al cho vay, cd tirc va liri nhuan dirge chia 41.445.088.800 22.753.620.117
30 Luu chuyin 110n thuan tit hoot ddng tau de 8.190.113.650 16.150.006.453
III. LLII1 CHUAN TIEN
It Han
BONG TAI CHINE'31 1. Tien thu Ur obit hanh ca phieu, nhan van gap ono chi' sir Mot
32 2. Tien tra Ii van g6p cho cac chit so Mu, mua Ii co phial.' ad - &pad nghiep
a
phat hanh33 3. Tien thu te di vay 1.326.355.824.177 1.490.400.562.680
34 4, Tien tra no gac vay (1.413.211.378.065) (1.278.469.266.762)
35 5. Tien tra no gd thue Si chinh (1.326.707.861) (3.388.788.465)
36 6. C6 tic, lqi nhuan da tra cho chi) str tau - (55.770.785.780)
40 Lau chuyin din thuin dr hoot ttOng gal chin); (88.182.261.749) 152.771.721.673 50 Ltru chuyin lien than trong ky (20+30+40) (20.391.481.465) 2.942.337.768
60 Tien via Prong dining [len du ky 204.397.946.333 27E038.871.574
61 Anh Meng cila thay d6i ty gia Mi ODE quy atai ngaai ta - -
CONG TYCO PlaN PHA& BON BINH DIEN
Dja chi: C12/21 Quac ta 14, xa Tan Klan, huy?nBinh Chanh, Tp. II3 Chi Minh Ban thuyit minh bdo oda tat chinh Meng giaa tan do
Cho 10Id toan 6 eking kit thac ngay 30 thang 06 Om 2018
BAN THINET MINH BAO CAO TAI ClliNH RIENG GII/A MEN
DOCho Icy he than 6 thing ket than ngay 30 thang 06 nam 2018
I. DAC DIEM 11043 DONG
Ifinh that so. him vim
La &Mg ty có phen.
Linh virc kinh doanh
San xuAt, thuong mai.
3. Nganh nghe kinh doanh
- San xuit, kinh doanh cac loai phan bOn vo co, him ccr, vi sinh, vi luong, can chat dieu boa tang truemg the cay tong, vat nuoi;
- Nghien cfru sS xuet cac loyi phan bOn (kh8ng san xuAt ti try sâ doanh nghiep);
- ICinh doanh xuAt nhAp khAu cáo san pham phan bon, ceng cy may nong nghiep, giOng cay [rang va can loyi nang san;
- Kinh doanh bet deng san, dja ec
Chu kk sin xuAt, kinh doanh thong thtettng
Chu kY san xuet kinh doanh thong thuang cna Cong ty khong qua 12 thing.
CAu trtic tong ty Cdc Cling ty con
STT Ten cOng ty Dja chi try so. chfnh
Hoat Eu • - kinh doanh chInh T le y van gap Ty le m quyen bleu quyat TS, le 1 191 ich Ceing ty TNHH MTV The than Binh Dien Long An
Khu COng nghiep Long Dinh-Long Cang, xã Long
The thao, quang do
100% 100% 100% Dinh, huyen Can Duero, tinh
Long An, Viet Nam Cang ty Co pit Binh Dien
Lam Deng
Qu8c 10 20, xa Hiep Thanh, huy8n Dfrc Trona, tinh Lam Dang
San )(net va thuong mai phan bOn
51% 51% 51%
COng ty CA phan Binh Dien Mekong
La A10.1, clueing D3, KCN Thanh Than.h Gang, xa An flOa, huyen Trang Bang, tinh Tay Ninh.
San xuat va thuong mai phan bOn
51% 51% 51%
Cong ty GS phat Binh Dien Quing Td
LO 22 'Chu cong nghiep Quan Ngang, xa Gio Chau, huyen Gio Linh, HMI Quang Trj
San xuat va thuong mai phan bon
51% 51% 51%
Cong ty c8 phin Binh Dien Ninh Binh
Khu ding nghiep Kith Pht, xa Khanh Phil, huyen Yen Kith, tinh Ninh Binh
San xuat va thuong mai phan bon 51% 51% 51% 028t ONG timiEn ohN V
U
a9
A N
TB.CoNG TY cd PHAN PHAN BON BiNH DIEN
Dia chi: C12/21 Quota la 14, id Tan Kien, huydn Binh Chanh, Tp Ha CH Minh Ban thuyit minh bdo cao tai chinh Meng gida nien c10 (dip theo)
Cho Icjild loan 6 Mang kit thzic ngay 30 [hiring 06 ruin 2018
Don vi trge thueir kheng có tu• crick phifp nitrite hochlocin phttihmik
Ten don vi Dia chi
Nha may Phan b6n Binh Dien Khu COng nghiep Long Dinh, xä Long Dinh, huyen Can
Long An Duck, tinh Long An.
6. Nhan vien
Tai ngay ket than giai doart tai chinh Cong ty c6 503 nhan vien dang am viec (se du nam ta 525 than Men).
II. NAM TA1CHINH, DON VI TIM Tt Se DUNG TRONG ICE TOAN NAm thi chink
Nam thi chinh cüa COng ty bat Ian tfr ngay 01 thing 01 va ket than vao ngay 31 thang 12 hang dm. Bao cao tài chinh Hang Ora niOn do nay dugc lap cho ky k toan 6 thang kit Mac ugly 30 thang 06 nam 2018.
Dan vi tin t§ air dung trong k tohn
Dan vi den tesfr dung trong ke toan là Deng Viet Nam (VND) do vic tim, chi chn yeu dirge thgc hien bang don vi den te VND.
HI. CHUAN MIX
VA
CHEDO
ICE TOANAP
DUNG Chuin mut va che do ke twin hp dungCang ty áp don , cac Chun mgc toan, Che dO Ke toan doanh nghiep Viet Nam dugc ban hauls thee Theng tn. so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va Thong ta so 53/2016/IT-ETC ngay 21 thing 03 nam 2016 cna BO Tai Chinh sirs dOi, be sung mOt so dieu cua ThOng tir so 200/2014/TT-BTC cling nhu cac thOng tr hirerng dais thgc bin Chum mgc Ke Man cfm BO Tai chinh trong viec lap Bao cao tAi chink
Tuyen 66 s4 viUc tuan chit chuin mot he Min vã the di) k tohn
Ban Tong Giam doe dam bao tuan the. yen can cac Chan mirc Ka toan Che do Ke toils doanh nghiep Viet Nam dugc ban hanh the° Thong tu so 200/2014117-BTC ngay 22 thang 12 n(un 2014 va Themg tu sO 53/2016/TT-ETC ngay 21 thing 03 nam 2016 dm BO Tai chinh sth doi, be sung mOt se dieu con Thong tu sO 200/2014/1T-BTC ming nhu can thong tu Wong S thgc hien Oman nage 1C0 Man oda BO Tai chinh trong vie° lap Bao cao MI chink
IV. CAC CH1NH SACH Kt TOAN
AP
DUNG1. Co. sly Kip Bac cho tat chinh
Bari cio tai chin}, rieng gitra nien do dug° lap ten co.sâ ke toan den tich (Mt can th8ng tin lion quan den cac luAng tiOts).
Bao cao tai chinh nay chi lap rieng cho cOng ty mc Cho Icy ká man 6 thang ket than ngiy 30 thing 06 nam 2018. Don vi trim thuOc c6 tO chirc Ming tie k toan Hang, hach toan phy thuOc. Bao cao tai chinh rieng gitia nien d dm. toan Cans ty duce lap ten co sâ tong hgp Bao cao tai chinh cim dan vi trgc thuOc. Doanh thu va so du gift Gong ty va don vi tire thuOc dirge loai trir khi lap sao cao tai chinh rieng gian nien de.
CONG TYCO PHAN PlIA7V BON BINH DIEN
Dia chi: C12/21 Quic 1 IA, xii Tan Kan, huyin Binh Chtinh, Tp. Hi Chi Minh Ban thuyit mink bao cao tai chink rang gi6a panda (tiip (Iwo)
Cho k) ki wan 6 thing kit fink ngay 30 thing 06 ndm 2018 2. Titn vkcac khoin nrcmgthrong tin
Tien bao gam lien mat, den gui ngan hang kheng c6 kt han va tien dang ehuyen.
Cac khoan Wang duong tien la cac Soh du tu ngan ban co thei hart thu hi hoc dao hart khOng qda 3 thSg ke tir ngay mua, dé dang chdyen
ai
than}, met Sang tier! xac dinh cling Su Ichong co nhiau nil re trong viec chuyEn dei thanh Hen.3. Cic Ichoin din hr tai chinh
Ole khan
tau tw vim cling ty conCong ty con .la doanh nghiep chill sv kiem sok cüa Cong ty. Vic kiem seat dat duqe,khi Cong ty co Icha nang Iciem scat tic chinh sach tai chinh va heat ging cim doanh nghiep nhan dau tu nham thu thrqe lqi ich kinh te tir the heat Ong oda doanh nghiep de.
Cat khoan dku tu vao Sing ty con dam ghi nhan ban dau thee gia gec, bao gam gia mua hoc Ichoin gap yen ceng cat chi phi lien quan trim tip den viec dau tu. Truting hap den tr bang tai sin phi tien te, gia phi khoan dau tu duce ghi nhan theo gia tri hap 12 dm tai san phi tien t tai thed diem phat sink CA lac va lai nhuan caa cac Icy truck khi khoan ditiu tu dune mua dam hach toan gam gia tri caa chinh khohn dau tu de. CO tire va lin nhuan caa cat sau Idn khoan dau tu duqc mua duct ghi nhan doanh thu. CO tire duce nhan bang co phieu chi duqc thee ddi se lucmg c6 phieu tang them, kh8ng ghi nhan gia tri ce phieu nhan duqc.
Dv phang tan that cho cat khoan dau tu vao acing ty con duce trich lap khi ming ty con bi 18 ved mirc trich lap bang HAS lech,gitia yen g6p Svc té cim cat ben tai Ming ty con va van chit se/ him thvc ca nhan (X) Sri tY le gap von caa Ceng ty so Si tOng s6 von gep thvc te cica cite ben tai cong ty con. Neu clang ty con la den tugng 13p Bao cao tài chinh hop nhat thi can ea de xac dinh dy Mang ten that
là Bao cao tãi chinh hap nhat. 7. • 33
Tang, Ohm sie dir Meng tan that du tu vao ding ty con cell phai trich lap ti ngity St thim k3 Ice than duct ghi nhan vao chi phi tai chinh.
a
Cdc
khoiin
tte vzio nagen4n
cern
dun vi kbacDAu tu vito cang cv vem dm don vi khac bao gem clic khoan du tir Sing cv von Mang Cong ty Icheng
cri quyen ham seat, clang lam seat hoac ca Anh Meng dfing Ice dor vol ben duce dau hr.
Cite khoan din Ut vao Gong cv yen dm don vi khic duvc ghi nhan ban dau thee et gen, bao gem gia mua hoL khoan gap von tang cac chi phi trim tiep lien quan den heat clang dau hr. CO tire Ira lqi rthuan cim cac ky trtrac khi lchoan dau tu duqc mua duct hach toan giam gia tri caa chinh khoandu tr dd. CO tire S. lqi nhuancda cite IcY sau khi khoart du nr dugc mua throe ghi nhan dearth thu. CO Mc &we nha'n bang co Mien chi duce thee dot sei Song c6 phieu tang them, khong ghi nhan gia tri cri Mien nhan dtris.
Dv Mang hen that cho cat khoan dau tic vao cong cv yen caa don vi khac &roc trich lap thu sau: DAL vâi khoin dan tic vao cO phieu niem yet heat gia tri hap 12 lchoan dau tu Mat xác dinh tin caly, viec lap dv phOng dira tran gia tri thi twang Goa c8 phieu.
Dei voi khaki dL tic kheng xac dinh duqc gia tri hap 12 tai then diem bio oda, viec lap dir phOng &rat thvc hien can Mr via khoan le dm ben duce dau tic vai mire Inch lap bang chenh lech gitia ven gap thvc te cita cac bEn tai dan vi khac vit yen chic sa Mu thin co nhan vat ty l gap N ten eta Ceng ty so Sri ten& sci yen gop thtrc te oda cac ban tai don vi khac.
Tang, giam s6 du phong ten that du tu vito ming cv yOn oda don vi khac can phai trich lap tai ngay ket thde Ice toan duce ghi nhan via chi phi tai chink
CONG TYCO PHAN PITAW BON BiNH DIEN
Dia chi: C12/21 Qhac la IA, xd Tan Kien, huyan Binh Chtinh, Tp. Ha Chi Minh Ban thnyit minh bao cao thi chink rMng glint nien do (nip theo)
Cho Icy td loan 6 doing kit thlic ngay 30 doing 06 ntim 20Th
4. Ctic !chain phii thu
Can khoan no phai thu dirge trinh bay theo gia tri ghi sa trill di cac 'Moan do phang phai thu kh6 Vic phan ba1 can khoan phai thu IA phai thu khach hang và phai thu khan dugc thvc hien theo nguyen tat sau:
Phai thu cUa khach hang phan anh cac khoan phai thu mang tinh chat thuong mai phat sinh tü giao dich có tinh chat mua — ban Oita Cong ty va ngtrEri mua la don vi dee lap voi Cang ty, bao gam cà cac khoan phai thu ve tien ban hang xuat khan fly thac cho don vi khitc.
Phai thu khac phan anh can khoan phai thu khong c,6 tinh thucmg mai, Icheng lien quan den giao dich mua — ban.
Dv pheing phai thu kho dbi ducc lap cho timg khoan no phai thu lcho del can cir vao tu8i nq qua han cña cac khoãa n hoac dkr kien mac ton that co the xay ra, cv the nhu sau:
Dai vCri no phai thu qua han thanh toan:
- 30% gia tr1 dai yeti khoan ng phai thu qua han tir ten 6 thing den duclA 1 nam. - 50% gia tr1 Mai vai khoin ng phai thu qua han tir 1 nam den dual 2 nilm. - 70% gia tri dOi vai khoan no phai thu qua ban M 2 nam den dual 3 nam. - 100% gia tri dOi vâikhoànncrphàithu quahan 3 nem trer len.
Doi ved nq phai thu chua qua ban thanh toan nhung kho c6 kha nang thu hai: can c* vao do hen milt Mn that de Ildp do phang.
Tang, giam sa du dv phang no phai thu kha clai can phai trich lap tai ngay ket than ky k toan duce ghi nhan vao chi phi quan I doanh nghiep.
5. Hang thn kho
Hang tan kho duce ghi nhan theo gia thap han girra gia gac va gia trj thuan c6 the thve hien Chum. Gia gac hang tan kho chrgc xac dinh ribtr sau:
Nguyen lieu, vat lieu, hang boa: bao gam chi phi mua va car chi phi lien quan true tiep khac phat sinh de c6 dirge hang tem kho a dia diem va tang Mai hien Mi.
Chi phi san xuat kinti doanh d6 clang: chi bao gam chi phi nguyen vat lieu chinh.
That ph6: bao gam chi phi nguyen 4 lieu, nhan c8ng trqc tiep va chi phi san xuAt chung CO lien quan tiep dirge phan be' dva ten mire del boat ging binh thtrang.
Gia tri thuan c6 the thvc hien citron là gia ban Ink tinh dm hang tan kho tong kt ski xuat, kinh doanh birth thtrang trU chi phi ink tinh de hottn thanh va chi phi trot tinh can thiet cho viec tieuthv chfing. Gia tri hang tan kho duqc tinh theo phuong phap birth quan gia quyen va dirge hach toan theo phuong phap ke khai thuang xuyen.
Dv phang giam gia hang tan kho dirge lap cho tirng mat hang tan kho c6 &sac 16n bon gii tri thuan c6 the thvc hien &roc. Tang, gieun se du do phông giam gia hang ten lcho can phai trich lap tai ngay ket thtc IcY Ice toin duce ghi nhan vao gia van hang Mn.
CONG TI Co PHAN PHAN BON BEVH MEN
Dja chi: C12/21 Quoc 10 14, sa Tan Klan, Iniyen Binh Chanh, TA lid Chi Minh Ban thuyet minh bao cao tài chinh rieng gioa nien dO Bap theo)
Cho Icji hi loan 6 dieing kit thac ngay 30 thang 06 nam 2018
TM sin ca dinh heir hinh
TàI san ce dinh ham hinh duqc the hien theo nguyen gia tra hao non My ke. Nguyen gid tai san dinh him hinh bao gem tan be cac chi phi ma Cong ty phai be ra d ce duct tai san ce dinh tinh den that diem dua tai sin do vao tang thai sin sang sir dung. Cot chi phi phat,sinh sau ghi nhan ban du chi dirge ghi tang nguyen gia tai sari cá dinh neu cat chi phi nay chat than IS tang lqi fch kinh te trong tuong lai do sir dung tai san do. Cat chi phi phat sinh Icheng them man dieu kien tren duct ghi than la chi phi sari 'met, kinh doanh tong Ic9.
Ichi tai san ce dinh tou hinh duqc ban hay thanh 19, nguyen gia va gia tri hao mon My ke chrgc mia s6 va lai, Ia phat sinh do thanh 19 duqc ghi nhan vio thu nhap hay chi phi trong kt.
Tai san có dinh hth hinh duqc Ichen hao theo phuong phap duang thing dua trOn that gian him dung the tinh pha harp theo Thang tu 45/2013/TT-BTC ngity 25 thang 04 nem 2013 dm BO Tai Chinh va Thong tu se 147/2016/TT-BTC ngay 13 thang 10 Mtn 2016 sira dta be sung met se dieu cila Themg tir 45/2013/TT-BTC. Se nam khku hao oüa cat loai tai sane8 dinh htru hinh Mau sau:
Loai tai san ce dinh Se nem
NEM dm, vat kien tat 05 —30
May moo Va thiet bi 03 —15
Phuang 'lien van tin, truyen dan 06 — 08 Thiet bi, eking cn Tian 19 03 — 07
7. TM sin c6 clink thue tii chinh
Thu8 tai san duqc phan loai la thue tai chinh nu ahem Ion nai ro vi 1i ich gan lien ved quyen sO hau tai san thuec ve ngtrai di thue. Tài san c6 dinh thue tai chinh duct the hien the° nguyen gia lit hao mon My ke. Nguyen gia tai san c6 dinh time tai chinh la gia thap hen giaa gia tri hop 19 cita MA san thue tai Mit diem Idthi du cila hop Meng thuo via gia tri hien tai cUa khoan thanh toan tien thue tat thieu. TS, la chiet khan d tinh gia tri hien tai caa khaki thank Man ten thue Mi Mien cho viec thue tai san la lai mat ngam dinh tong hop demi thue tai san hoc Mi
suh
ghi trong hop Ming. Trong twang hop kheng the xic dinh three lai suat ngam dinh trong hap Ming thue thi sir dung lai suet tien vay tai that diem khdri Mu viec thuo taiTM sin ce dinh thue tai chinh duce khau hao then phuong phap duthg thing clua ten that gian Min dung the tinh phi) hop theo Thcing tir 45/2013/TT-BTC ngay 25 thang 04 nam 2013 dm BeilTai,Chinh va Theng tu so 147/2016/TT-BTC ngay 13 thong 10 ham 2016 sfra
ai a
sung met so Men cim Thong tu 45/2013/TT-BTC. SO nam kheu hao cna cat loai tai san c6 dinh time tai chinh nth sau:Loai tai ski thue Se Warn
May mot va thiet bi 07 — 10
Phuang tin va'n tai, truyen din 07
TM sin c6 dinh v6 huh
Tai san có dinh v8 hinh duct the hien theo nguyen gid trir hao mon My ke.
Nguyen gia tai san ce dinh v8 hinh bao gem than be cat chi phi ma Cong ty phai be ra dè ce duct tai san co dinh tinh den thin diem din tai san dO vao tang thai san sang sir dung. CM phi lien quan den titi sin c6 dinh ve hinh phat sinh sau Ichi ghi nhan ban dati dirge ghi nhan la chi phi san xuat, kinh doanh trong trir !chi cac chi pill nay gin lien vat mot tai san co dinh vo hinh cu the va lam tang lgi Loh kinh te tir the tai sin nay.
Khi tai san en dinh vei hinh duct ban hay thanh 19, nguyen gia vit gift tn hao non My Ice duct /Ma sel va Mi, l phat sinh do thanh 19 throe ghi nhan vao thu nhap hay chi phi tong kt.
GONG TI' CO PHAN PHAN BON BiNH DIEN
Dia chi: C12/21 Quac 1 IA, xã Tan Klan, huyen Binh Chcinh, Tp. Ha Chl Minh Ban thuyat minh bap cap tat chinh piing gicra nien da 0iJ0 theo)
Ow kfrid loan 6 thang kit thiic ngay 30 thang 06 Mm 2018
Tai sari c&dinh v8 hinh cim Ding ty baa gem: Quyan sa• dyng tlat
Quyin sir dung Mt la tok be cac chi phi thirc te Ciing ty da chi ,ra c6 lien quart to hip tai Mt sir dung, bao g•Om. tien chi ra de c6‘quyen sir dung tat, chi phi cho den ba, 0th phing mat bang, san lap mat bang, le phi tank ba... Quyen sir dung Mt cUa cong ty la quyen stk dung lAu dal khong khan tinh hao.
Chzrong trinh phan mam
Chi phi lien quan den ck chuang trinh phitn mm kh8ng phai là mot bO phan gn ket yid phAn ming c6 lien quan dugc vOn hod, Nguyen gia mia phan mem la toan bit cite chi phi ma Ckg ty M. chi ra tinh den thai diem din phan mem vao sir dung. Phan mem Ice toin eta ding ty dupe khau hao theo phuong phap dying thang trong 06 nam.
Chi phi Lay dqng ca ban d& dang
Chi phi xay chmg ca ban der dang phan inh clic chi phi lien quan tore tip (bao gem ca chi phi la; vay c6 lien quan phU hop yid chid' skh ke tofin cim Cong ty) den cac tãi san dang trong qua trinh xay clog, may moo thiet bi dang lap dat de phpc va cho nape dich san xuat, cho thue va qukl cfmg nhu chi phi lien quan den viec sua chta tai sane6 chnh dang thtrc hien. Cac tai sen nay dtroc ghi nhan thee gia goo va khong dirge tinh IchAu hao.
Cfic khoin nq phai tra vã chi phi phai tra
Can khoan nq phai tra va chi phi phai trã ductc ghi nhan cho se tin phai tra trong hrang lai lien quan den hang hia va dich vu da nhart dirge. Chi phi phai tra duct ghi nhan dua tren cac unk tinh hop W ye s6 tien phid tra.
Viet phan loai cac khoan phai Ira IA phai tra nginbi ban, chi phi phai vet va phiti tra khac dugs tho hien theo nguyen the sau:
Phai á nguai ban phk AIM cac khoan phai tra mang tinh chat thong mai phat sinh tir giao dich mua hang h6a, dich vu, tai san va ngued ban la don vi dee lap vet Cling ty, bao g8m ca ado khoan phai tra Ichi nhap khan thong qua ngueri nhan ay thk.
Chi phi phai tri phan anh cac khoin phai tra cho hang hia, dich vu eta !Man dirge tiT ngthai ban hoe cia cung cap cho tared mua nhung chua chi tit do chin c6 h6a dan hoe chin da ha sa, tai lieu ke toan va cac khoan phai tra cho nguai lao Ong ye tien Mang nghi phep, cae khoan chi phi san xuet, kinh doanh phai trich trudge.
Phai tra Ichac phan anh cac khoan phai tra Ich8ng có tinh throng mai, Icking lien quart den giao dich mua, ban, cung cap hang Ma dich
11. Vein chü s& hfiu
Van gop caa cha thltftu
Ven gip eta chit sir Mu dirge ghi nhan theo s6 yen thtrc th da gip eta cfic co` &kg. Thi.ing du van ca phan
Thang du yen c6 ph'an dirge ghi nhan theo se chenh lech gitra gia phat hanh va menh gia c6 phieu khi phat hanh tan dau, phat bath b6 sung, chenh lech giaa gia tai phat hanh va gia tri se sach eta c6 phieu quSt va.cau phan ven cüa trai phieu chuyen dOi khi dao han. Chi phi true tiep lien quan den viec phat hanh bit sung c8 phieu va tai phat hanh co phieu caly ducth ghi giam thang du von cO phAn.
a
CoNG CO PHAN PlaN BON BiNH DIEN
Dia chi: C12/21 Quac MI A, x.6 Tan Kik huy6n Binh flank Tp. Ha Chi Minh Ban thuyit minh báo coo tai chink rieng gnil a nien cM theo)
Cho kd loan 6 (hang kit thac new 30 thdng 06 Mm 2018 Phan ph6iIQi nhu5n
Lqi nhuan sau thu e thu nhap doanh nghiep duqc phan phai cho ek c6 Clang sau khi dä trich lap cac qu, theo Dieu le aim COng ty cling nhu the qui di/1h caa phap luat va da dirqc Dal heri dons to clang phe duyet.
Wee phan phed lei nhuan cho cat on &mg duce can nhac den cac khoan nage phi tien t nim tong lqi thwart sau thue chua phan phed c6 the anh huOmg den luOng nen va kha nang chi t,ra ca tire nhtr lai do danh gia lai til san mang di g6p yen, lai do danh gia lai ck khoan nape tin te, the cong oil tii ainh va the khoan num phi tien re Ichae.
C tire duge ghi nhan là nc phai tra khi dtrqc Dal hai tang c6 thing phe duyet. Chi nh5n doanh thu va thu nh5p
Doanh thu dirge ghi nhan khi Cang ty cep khA nang nhan ducm the lqi ich kinh te co the xac dinh duqc Mot each chk chan. Doanh thu duct xac dinh theo gia tri hop ly caa the khoan d thu hoc së thu dirge sau khi tit di cat khoan chi& khan thuong mci, giam gia hang ban va hang ban bi trá lai.
Doanh thu Mn hang hod, thanh pham: phan Mn cdc
Hang h6a, thanh pham eta clang ty IA phan bon nguyen lieu va thanh pham Doanh thu ban hang boa duo° ghi nhan khi &Mg thai thaa man eac dieu kin sau:
Cong ty dä chuy'en giao phan Ian nil ro va lqi ich g6 liM vai quyen sir him san phim hok hang boa cho nguai mua.
Gong ty Malang con nAm gia quyen quart 131 hang h6a nhu nguiri sä hay hang hem harm quyen kiem sok hang Inia.
Dearth thu dirge xic dinh tuong den chic than
C8ng ty da thu dime hoc se thu dirge lqi ich kinh te ter giao dich ban hang. Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu phi thitn.ng hieti
Doanh thu phi thuang hieu dirge xac dinh vai tt le 1,3% ten doanh thu ban ra san pham thucmg hieu dau trau dm the acing ty con.
Doanh thu gia ding
Doanh thu dai veri boat clang I-than gia &Ong vat hr, hang holt la s6 tien gia cong thy° te duce Sing, Ichting ban gemi gia tri vat tu, hang hoa nhiva gia deg.
Pin !di
Tien lai divot ghi nhan ten ea so: dem tich, dirge xae dinh ten sto du cite tai Ichoan tien gni va Tat suet thue te timg kY.
tar va lri nhup &we chia
Ca tire va Igi nhuan doge chia duce ghi nhem !chi Cong ty &rye quyen nhan c tfrc hoc Igi nhuart tir viec g6p von. Co nrc dirge nhan bang 66 phial' chi rehrgc theo dal so logng ca phieu tang them, khang ghi nhan gia tri c6 phieu than &loc.
Cie khoin gum frit doanh thu
Cale khaki giam trir doanh thu la the khoin thrge dieu chin]] giant triz vao teing doanh thu trong kt bao gem the khoan chi& khau thumig mai, hang ban bi trA lat.
Gia vein hang ban
Gia. vein hang ban la teng gia von cna hang hoa, thanh pham, chi phi trim nap cüa kheti lacing dich dä cung cap, the chi phi khae Owe tinh vao gia vein.
Ban thhyb minh nay M mat Ira phan hop thanh ya ph& dumr dcc yang vet Bap ciao tai chinh 17
08 / 7 oNG T NI1141111 OAN vA
.9
JAN V rP.CONG TY Co PHAN PHAW BON EINHOLEN
Dia chi: C12/21 Quic PO IA, sit Tan KIM huyen Binh Chanh, Tp. He C ink Ban thuyit mint: bdo coo tat chinh Kent gain nien dt3 (alp theo)
Cho Ljt kl loan 6 fitting kit thüc ngay 30 thong 06 nam 2018
Chi phi thi chinh
Chi phi tai chinh IA nhang chi phi lien quan den heat Ong tai chinh gam chi phi di vay van, du phang tan that du tr vao don vi khac, lthoan 10 chenh Tech t gia hal doid phat sinh khi thanh toan bang ngoai tg, 16 ti gia hei doai danh gia en& kY.
Chi phi ban hang va chi phi (plan l doanh nghib
Chi phi ban hang va chi phi quan l doanh nghiep la toan be the chi phi phat sinh den qua trinh ban san pham, hang h6a, cung cap dich vg va Sc chi phi quan 12 chung can Cong ty.
Chi phi di vay
Chi phi di vay bao gam lai tign vay vit cac chi phi IMO phat sinh lien quan true tiep den cac khoan vay
Chi phi di yay doe ghi nhanI vao chi phi kin phat sinh. Truang hem chi phi di vay lien quan trim ti'gp dan vie dau tu xay dung Oat san xuat tai san dâ dang cn có met then gian da dai (tren 12 thang) de c6 the dim vao s* Ming theo mpg dich dinh fru& hoc ban thi chi phi di vay nay duce van boa. Doi vâi khoitn vay Hang phpc vp viec xay dtmg tai san có dinh, bat deng san dau tu, Jai vay dirge van hga ca khi than gian xay Ong dugi 12 thang. Cac khoan thu nhap phat shah tt} viec dau tir tam thed cen khaki vay dugc ghi giam nguyen gia tai san c6 lien quan.
Doi voi cac khoitn von vay chung trong d6 c6 sir clang oho mpc dich du tu xay dung hoc san mat tat san der dang thi chi phi di vay von Ma dirge xac clinh theo von h6a dea vai chi phi ley ke bthh pan gia guy& phat shah cho viec dan Pr xay dung ca ban hoe san xuAt tãi san do. Ty le von hga dirge tinh theo tY le lai suit binh quan gia quygn eiia cac khoan vay chin tra trong kY, nggai trir the khoan vay rieng bit phpc vu cho muc dich lanh thanh met tai san cp the.
Cac giao ditch bang ngoai
Cac giao dich phat sinh bang ngoai
te
dirge chuyen del theo t giA tai ngay phat sinh giao dich. SO du the khoan mac tign te c6 g6c ngoai t ti ngay kat thilc nam tai chinh dirge qui di theo gia tai ngay nay.Chenh lech ty gia phat sinh trong t* cac giao dich bang ngoai t dirge ghi nhan vao doanh thu hoat Ong air chinh hoc chi phi tai elanh..Chenh lech ty gia do danh gia cac khoan mpg tien te có gac ngoai ta ti ngay ket thug nano tad chinh sau khi bit trit chanh lech tang va chenh lech giam Ogg ghi nhan vac doanh thu heat dung tai chinh hoac chi phi tai chinh.
gia sir thing de qui Oa cac giao dich phat sinh bang ngoai t IA ty gia giao dich that le tai theri diem phat sinh giao dich. gia giao dich thug te &Si vgi cac giao dich bang ngoai t dirge xac clinh nhu sau:
- Dal vgi tic phai thu: gia mua cüa ngan hang thuong mai nth 05ng ty chi dinh khach hang thanh toan tai thai diem giao dich phat sinh.
- D8i vgi ng phai tra: t gia ban cim ngfin hang thong mai nai ang ty du Irian giao dich tai that diem giao dich phat sinh.
- DOI voi cac giao dich mua sam tai san hoe Sc khoan chi phi dirge thanh toan ngay bang ngoai te (khans qua clic tai lchoan phai tra): ty gia mua cüa ngan hang thong mai nth Cong ty thuc hie'n thanh toan.
TY gia s* dung
a
dant giá lai so du gag khoan mac tien te co gac ngoai t tai ngay 30 thang 06 nam 2018 drat xac dinh thee nguyen tic sau:- Dea ved the khoan ngoai t gai ngan hang: ty gia mua ngoai t eiia Ngan hang Thuong mai Co plias' Cong thong Viet Nam, tt gia 22.926 VND/USD.
- DM yea can khohn mpg ten t c6 g6c ngoai ta duo phan foal la tai san 'chic: gia mua ngoai le caa Ngan hang Thong mai CO phan Gong among ViM Nam, ty gia 22.926 VND/USD.
CONQ TY Co PHAN PK& BON BIA7I DIEN
Dia chi: 02/21 Quoc I IA. Ad Tan Kien, huyen Binh Chan/I, Tp. H Chl Minh Ban thuyit minh bdo cdo tài chinh rieng giiht nien do Bap theo)
Cho 10 hi to4n 6 thzing kit Mac ngay 30 awing 06 nam 2018
- Dai vat the khaki mpc Pen tO co' gee ngoai ft dirge phan log IA nq phai trartrgia ban ripe te eta Ngan hang Thuong mai Co phin Ngoai thacmg Viet Nam, tp. gia 22996 VND/USD,
20. Thue thu nh0p doanh nghi?p
Chi phi thug thu nhap doanh nghiep bao gam thug thu nhap doanh nghiep Men hanh va thue thu nhap doanh nghiep hoan lai.
Thug thu nhep hien henh
Thua thu nhap hien hanh la Ichoin thug duqc tinh dua tren thu nhap tinh thug. Thu nhap tinh thug chenh lach so yin lqi nhuan ke toast lit do dieu chinh cdc khoan °Huh lech tam thiri gicra thug va kg toitn, the chi phi IchOng duce trir ming thu dieu chinh cac khoan thu nhap kheng phai chin thug va cac khgan 0 ducyc chuyen.
Thue Mu nhep boon lei
Thue thu nhap hoan lai IA khaki thua thu nhap doanh nghiep sa phai nap hoac se dirqc both lai do chanh lech tam thiti gifra gia ti i ghi so dm tai san va nq phai tra cho mac dich lap Bao cao tai chinh va co sir tinh thug thu nhap. Thug thu nhap Ewan lai phai tra dirge ghi nhan cho tat th eac khoan chenh lech tam thbi chin thug. Tai san thue thu nhap hoan lai chi dirge ghi nhan khi chac chin tong Wang lai se eir lqi nhuan tinh thug
a
sir dung nhang chenh lech tam theri dirge khiu tit nay.Gia tri ghi sli dm tai san thua thu nhap doanh nghiep hoan lai dirge xem xet 10 vao ngay kat thile kt kg toan va se dirge ghi giam elan mirc dam bao chac than dr chi lqi nhurin firth thua cho phep lqi ich eta met phin hoac Wan bØ tai san thue thu nhap horin lai cluge sir clang. Cac tai san thu6 thu nhap doanh nghiep hoan 10 chin chwe ghi nhan Ira& day dirge xem xet lai vao ngay kgt Wile ky ke Wan va dirge ghi than khi chic than ea :lit Igi nhuan tin]] thug
a
c6 the s* dung the WI san thue thu nhap..\. ,
hoan lai chua ghi than nay.Titi san thug thu nhap hoan 10 va time thu nhap hoan lai phiti tra dirge kat dinh theo thug suit du tmh Y.-; i se ap dung cho niun tai san dirge thu hi hay no phai tra dirge thanh toan dua ten can mirc thue suit .9 sit al hieu lye tai ngity kat thuc Ict ke toan. Thua thu nhap hoan lai dirge ghi nhan vao Bao cao kat qua 7.. c hog Ong kirth death va chi ghi trpc tiep van von chit s&hau khi khoan thug do lien quan den cac
lchoan mpc dirge ghi thang vito von chit sa MTh.
Tai sari thug thu nhap hodn lai va ng thua thu nhap hoan lai phai tra dirge bit tra. khi:
Cong ty c6 quyan hop phap (Mgt bit trtt gida tM san thue thu nhap hien hanh vgi thug thu nhap hien hanh phai nap; va
Can tai sin thue thu nhap hoan 10 va thug thu nhap twain lai phai tra nay lien quan den thua thu nhap doanh nghiep dirge quan IS, h&j cimg mat co quan thug:
. - Diii v6i ding Mgt don lir chill thug; hoac
- Cong ty dp: (Ain't thanh toan thue thu nhap hien hanh phai tra vit tai san thug thu nhap Men hanh ten co sar thuan hoe thu hal Wi san ding theri vii viee thanh toan ng phiti tra trong timg ky Mang lai khi the khaki tong yeu eta thue thu nhap hoan lai phai ha hoac tai sin thue thu nhap hoan 10 Mtge thanh than hoac thu lied.
21. Ben lien quan
Cac ban dirge col la lien quan nen Mgt ben eó kha nang kiem sok hoac c6 anh huang ding ka dii v6i b6n Ida tong viac ra quyet dinh the chinh sach tai chinh va hog ding. Cite ben cling dirge xem la ben lion quan lieu calm chin sir kiem soat chung hay chili anh huOng Clang ke chung.
Trong viee xem xet mOi quan he dm cac ben lien quan, ban chit eta mei quart he dirge chit trgng nhieu han hinh thirc phap IY.
CONG TYCO PHAN PHAN BON BINH DIEN
Dia chi: C12/21 Oak /014, x5 Ton Kien, huygn Binh flank Tp. 114 Chi Minh Ban thuyet mirth bao cao tai chinh rieng giact nien 40 OP then)
Ow Al loan 6 thong kit thiic ngay 30 thang 06 nam 2018
22. BA° cao bG pflir
Met ho phan la melt hop plan c6 the xac dinh rieng bit cña C8ng ty tham gia vao viQc ming cap can san phem hoac dich va lien quan (156 phan chia theo haat Ong kinla doanh), hoac Gunk* san phAm hok dich vu trong mOt m6i trubng kinh th cu the (b6 phan chia theo khu vith dia m6i bO phan nay chlu rai ro va thu dirge lot ich khac bit vdd cac b0 phan Ichk.
Mu bao cao ho phan co ban dm Cang ty là din theo b6 phan chia theo lchu vtrc dia I. V. THONG TIN BO SUNG CHO CAC KEIOAN MIX TRINH BAY THONG
BANG CAN DOT ICE TOAN (DVT: VND) Tien va cat khoan brow throng tin
Se nu& ict SO den lam
Tien mat 1.193.186.805 2.657.941.410
Tien gal nit' hang khong IcY han 112.813.278.063 201.740.004.923 Cac khoan tucmg duong tiAn r) 70.000.000.000
ging 184.006.464.868 204.397.946333
(*) La khan tin giri tai ngfin hang BIDV theo MD s6 24/1-IDTG- KHDN ngay 04 thang 06 narn 2018, kS, han duth 3 thang.
Cat khoin dau tu tat chinh
2.a Mk tie ta i chink nein km
S6 cu6i tit Sdáunam
GM a Giá tri ghi so GM gOc Gia tri ghi sO
Dciu twnátngifrdin ngay ciao
bon 12.000.000.000 12.000.000.000
Tien geri 66 ky han (*) 12.000.000.000 12.000.000.000
COng 12.000.000.000 12.000.000.000
(*) La khoin tien gat c6 k han tren 3 thang tai ngan hang Shinhan.
2.6 Dam tie tai chinh dai han
Cac khoan CIL: to tit chink dm COng ty la cac khoan deu tir g6p von cac &mg ty con va cac don vi khk. Thong tin ye ck khoan dàu tu tai chinh caa Cemg ty nhu sau:
Chile u s4 mai kit 84 diu nem
Gil g6c Gil tri hap IY Dv phong Gig 06c Gil hi hop It Dv phang
Situ tit veto cong tv eon 115.937.211.500 115.937.211.500 115.937.211.500 115.937.211.500 - - Cang ty ThIliel MTV
The thao Binh Dien Long An (I)
5.000.000.000 5.000.000.000 5.000.000.000 5.000.000.000
- Gang ty Ce phan Binh Dien Lean Deng (2)
27.138.986.173 27.138.986.173 27.138.986.173 27.138.986.173 - COng ty
a
phan BinhDien Mekong" 16.147.753.280 16.147.753.280 16.147.753.280 16.147.753.280 - C6ng ty C3 phln Binh Dien piling Tr1(4) 16.650.472.047 16.650.472.047 - 16.650.472.047 16.650.472.047 - - C8ng ty C3 phan Binh
Dien Ninh Binh (5)
51.000.000.000 51.000.000.000 51.000.000.000 51.000.000.000
Dim fir g6p yin vita Con 11 kluic
11.661.918.871 8.512.088.135 p.149.830.736) 11.661.918.871 8.512.088.135 (3.149.830.736)
Gang ty
a
phan Du Ijcb Sid Gen —Doug He (6)11.661.918.871 8.512.088.135 (3.149.830.736) 11.661.918.871 8.512.088.135 (3.149.830.736) ging 127.599.130.371 124.449.299,635 (3.149.830.736) 127.599.130.371 124.449.299.635 (3.149.830.736)
CONG TI Co PHAN PHAN' BON 1111VH DIEN
Dia chi: C12/21 Quem la IA, sa Tan Klan, huyan Binh Chan/I, Tp. tM CM Minh Ban thuyat minh bao cdo Mi chinh riang earl nian da (flip So)
Cho kg ka todn 6 thaing WI thgc ngay 30 Acing 06 nam 2018
(I) La khoin d&u tu vac Cong ty TNHH MTV The' thao Binh Dien Long An cri trit sir chinh tai IChu king nghiap Long Dinh - Long Cang, xä Long Dinh, huyan Can Dmk, tinh Long An, voi tt l thp vac 100,00% van dieu l. Ding ty TN1-11-1 MTV The thao Birth Dien Long An hoat dOng theo Giety cherng nhan dAng ky kinh doanh s6 1101383456 lb clan nthy 17/06/2011 do Se Ka hoach va Dan tu tinh Long An cap veri vein dieu la 5.000.000.000 ding.
La khoan dan tu via Ceing ty Ce phan Binh Dien Lam Deng, c6 tire sâ chinh tat tai Quack) 20, xa Hip Thanh, huyan Dfrc Trong, tinh Lam Deng , v61 ty la van g6p là 51,00% van (ten tO. Cling ty C6 phan Binh Dien Lam Deng hoat dOng theo Giay cheng nhan dang k kinh doanh s6 5800606078 chap IAn dau nthy 02/01/2009, dang Ict thay den lan 9 ngay 07/04/2017 do Sat KE hoach va Dan tu Tinh Lam Dan cap vati sá van dieu la 88.529.760.000 tang.
LI Idkan dau tu vao C8ng ty C6 phan Binh Dien Mekong co try sâ chinh dett tai LO A10.1, duenag D3, KCN Thanh Thanh COng, xa' An H6a, huyen Trang Bang, tinh Tay Ninh, vari tt I von gop la 51,00% van dieu 1E. Cling ty C phem Binh Dien Mekong hoat dOng theo Gialy chirng then dang ky kinh doanh se 5003000350 cap Ian du ngay 03/6/2008, tang ky thay Mei lan thir 3 vao ngay 26/7/2017 do S& K4 hoach va Dau Pr Tinh Tay Ninh cap veri van dieu 1 30.000000.000 deg.
La knob tau tir vào Cang ty C6 phan Birth Than Quang Tri, c6 try th chinh datd LO 22 Khu cling nghiap Quan Ngang, xl Gio Chau, huyan Gio Linn, tinh Quang Tri, ved tt I g6p a 51,00% van dieu I. Cons ty Co phan Binh Dien piling Trl non Mang theo Giay cluing nhlin Sang Ict kinh doanh se 3003000160 cap lan dau ngay 31/10/2007, tang ky thay din lb 4 ngay 3/5/2018 do So Kt hooch va DAn tir firth Quang Di cap viai von dieu la 39000.000.000 dOng.
La knob dku tu vao Gong ty C6 phan Binh Dien Ninh Binh, ca try ser chinh tai Khu ding nghiep Khanh Pith, xä Khanh Phü, huyan Yen Khanh, tinh Ninh Binh, voi ttI gop von 51,00% yen dieu I. COng ty CO phan Rirda Dien Ninh Binh hoat tong theo Giay thing nhan Ming k9 kinh doanh se 2700664419 Ian dau new 11/01/2013, (tang k thay del Ian 1 nthy 21/10/2013 do SO Ká hoach ta DAD nr than Ninh Birth voi von diau 10 100.000.000.000 ding.
La khoan dau ttr vao Cling ty C6 phan Du lich Sai Can —Deng Ha Prong Ong 1.164564 ce phan, (chiem ty Ia 6,28% van chau PO) m'anh gia 10.000 deng/c6 phan.
(*) Gia tri hop ly cria cat khoan dau tu vao the king ty con dirk tam tinh thee giá pan cOa cac Moan dim tir trfr cho du piling ton that eta the knob dau tu de. Trong dO du phong ton that ctla ck )(hob dau tu &rot thin theo litrenag clan dieu 5 can Thong tit sa 228/2009/TT-BTC ngay 07 thang 12 nara 2009 va Thong tu sa 89/2013/TT-BTC ngay 28 thing 06 nom 2013 tha di ha sung dieu 5 cita Thkg Pr 228/2009/TT-BTC cua BO TM chitin (do khang 06 gia giao dich).
Giá tri hop It tem cat khoan dAn tu gdp van vao don vi knit duck Cling ty xic dinh bang gia tri ghi sa teen cac bito ea° tal chinh tha ck tong ty ten.
Iiwphàng cho khorin dau twgóp van it
Tinh hinh bin king du pheng cho cac knob
don 4 khdc
du Pr vao don vi khac rilur sau:
Kt nay Kt trate
Se din nam (3.149.830.736) (3.149.830736)
Trich lep du pheng be sung Haan kap dir phong
SO cutO ky (3.149.830.736) (3.149.830.736)
Ban thuyit minh nay In mat ba phan hop thanh va phai ducat dye clew vdi Bac cdo 21
1281; 5N0 IIHIPA obvli
a
s JAN rpditnaliiln•-•••••6111
CONG TYCO PH/I1 PHAN BON BINH DIEN
Dia chi: C12/21 Ouelc TO IA, xd Tan Kieft, Man Binh Cheinh, TA HO CM Minh Ban thuyit minh bdo aria tai chinh Meng girth Men dO (tap theo)
Cho ItY ke todn 6 thang kit Mho ngay 30 thang 06 nam 2018
Giao dick Si Sc cling ty con
Cac giao dich trong yeti Oita Cting ty yen can Gong ty con nhir sau:
Kt nay Kir trutk
Cong ty INE1H MTV The thao Binh Dien Long An - Gang ty con cung nip dich vy guang cdo vet guang ha thuang hieu cho Cdng ty mg
13150.000.000 12.500.000.000
C8ng ty CO phan Binh Dien — Lam Deng
- Cdng ty Mc thu phi flailing hieu 4.677.989.925 4.439.147.220 - Cong ty Mc ghi nhem co it dupe chia 22.575.088.800 18.060.072.000 - Cong ty hic brin hang cho cong ty con 10.149.000.000 Cong ty CO phan Binh Dien —MeKong
- Cong ty Mc ban hang, gia tong 9.170.371.705 27.831.750.000 - Cling ty Mc thu phi thuong hieu 4.085.366.692 3.069.959.384 - ang ty Mc ghi nhem cO it clupc chia 4.284.000.000 3.978.000.000 - Cling ty Mc thu lat chdrn tra 244.475.000
- Cons ty Mc mua hiMg Ma 15.039.470.000 11.077.440.000 °Ong ty CO phtm CO phan Binh than — pang Tri
- Gang ty Mc ban hang, gia cdng
- Cong ty Mc thu phi thurong hieu 5.432.680.536 3.025.884.958
7Y .1:4 - Cong ty Mc glib nhem cO tire dupc chia 6.120.000.000 6.120.000.000 &Hp Cang ty CO phan Binh Dien —Ninh Binh
TUVRII
eiW
- Cling ty mc beim hang cho ding ty con (ela geim VAT) 12.180.000.000 7.880,000.000 - Cong ty Mq thu phi thuung hieu 6.857.149.889 5.709.868.312 - Co'ng ty Mc ghi nhein cO it diem chia 12.750.000.000 14.280.000000 3. Phil thu lagan hart cfia khach hang
Cac khaki phai thu khach hang chi) yeu la phai thu thucmg mai mua ban phan bon can locti.
Se anti kt SO din nam Ph& thu Sc ben lien quan 48.077.392.837 56.615.717.639 Cong ty CO phan Binh Dien MeKong 43.814.392.837 52.352.717.639 C8ng ty CO phan Binh Dien Ninh Binh 4.263.000.000 4.263.000 000 Phdi thu cdc khdch hong khdc 440.667.512.567 203.682.573.808 Cong ty TNIII1 Yetak — Cambodia 146.831.053.059 62.075.420.301 am& ty TNHE1 Thtiong mai Dinh vu Phan ban Titan 48.026.544267 16.731.168.200 V5
CEng ty TNT-Ill Thuong mai Dich vu Kim Ngoan 46.838.686.417 15.907.274.600 Phai thu the khach hang khan 198.971.228.824 108.968.710.707
C§ng 488.744.905.404 260.298.291.447
18.377.413.935 3.469.671.514 - 3.275.878.513 11.490.145.633 13.115.525.994 4.017.890.473 3.875.923.190 5.221.712.331 84.236.777.211 67.950.820.835
Pith thu the ben lien quan Tap doen1-16a chat VittNam Phali thu the di &con khan (1 Clang ty TNI-111 MTV Cho thut Tai chinh Ngan hang
A
Chauaing ty TN1-311 Cho Thue 'DE Chinh Qthic T6 Viet Nam
Ceing 6.411.501545
(*) Lk clic khohn Icy quy thue tit chinh titi San ce dinh.
3.737.502.545 3.737.502.545 3.737.502345 3.737.502.545 2.674.000.000 3.932.861.000 2.674.000.000 2.674.000.000 1.258.861.000 - 7.670.363.545 CONG TYCO PHAN PHAN BON BINHDIEN
Dia chi: CI 2/21 Quilt la IA, xd Tan Kan, huyfn Binh Chanh, Tp. Ban thuyit mink bao cao tai chinh rang girth nien d6 (Pip theo) Cho 'di a twin 6 thang kit dub ngay 30 (hang 06 nil m 2018
a Chi Minh
Tra trtrerc cho agrirti it twin hart
Cac khoan tra tuft cho ngubi ban cha yeu la tra tnx vao.
cho cac le hang nhep khan nguyen lieu du SO mufti kJ, SO dill naim Trfi truer cho can ben lien quan
Trii [rut cho ngtriri ban khac 22.366.552.050 20.067.416.507
Ceng ty CP TM & DV Du Lich Huang Nam Viet 5.329.830.638 aing ty TNEH TM DV SX Ca Khi Tin Kia 2.964.799.200 Ceng ty TNEH Tu Van vit Mu Tu Trung Viet 2443.811.400 Ding ty TNHEIDich vii - Du itch Roan
my
1.643.000.000 COng ty TN1-11H MTV Vang Bac Da QuY Sai Gen 1.544.860.000Cac nha cung cap Ichac 8.440.250.812 20.067.416.507
Ceng 22.366.552.050 20.067.416.507
Phâi thu twin haniclai h2n khat la Phdi thu net' n ban kink
Stcu6ikj SO dAu nam
GM trf Dir Wing GM tri Dy phimg
Phãi thu cfic ben lien quan
Cling ty C6 phan Binh Than MeKong (phai thu phi thtrang hien, lai cham thanh toan, phai thu lchac)
Cans ty C6 phan Binh Dien Ninh Binh (phiti thu phi throng hien, phai thu Ichitc)
Cong ty C6 phan Binh Dien Lam Ming (phai thu phi thirmag hien)
Ming ty CO pilau Binh Dien Quang Tri (phai thu phi throng hien)
Phil thu the tit chum Nit ca. °Ian khic Tam img cüa than Nib &Ong ty
Cac kboan bit° hitm btt buric Cac khoan phai thulchic Cemg
5.b Phdi thu dal han khdc
71.121.251.217 49.573.406.900 29.724.859.024 20.702.480.663 15.503.499.141 - 14.241.488.966 14.757.125.737 - 9.611.336.820 11.135.767.315 - 5.018.100.451 c° „49 tab 2 Kigli
SO ea& Ick St du earn
GM trf Du pining GM tri Dc, phimg
23 ng vai B6o ado thi chinh
Gii Th6i gian qua ham GM tri c6 thl thu Tren 3 nam Tren 3 nam 762.992.485 451.623.835 311.368.650 762.992.485 Cdc ben Wen quan
Cdctdchfrcvâcdnhzân khdc Ban hi quan Bu6n Lana (phai thu throng mai)
Ca° di tuqng Ichaz COng So cuOi Icy 99.871.446.010 3.321.261.404 3.321.261.404 1.026.220.180.273 89.997.655.944 1.326.815.605.585 Hang mua dang di duemg
Nguyen lieu, vat lieu (13 Cling cp, citing cp
Chi phi san knit, kinh doanh dà dang nth pham (2) Hang hea ging SO du nam Gia g6c Da pining 32.564.462.430 1.173.775.585.254 27.156.640.553 Gia pie Du. phiing
904.174.462.063 21.363.636 18.831.647.160 CONG TYCO PlaN PlaNBON BINH DIEN
Dja chi: C12/21 Quart 10 IA, ad Tan Kiel; huyOn Binh Quinn, Tp.110 Chi Minh Ban thuyi minh bac cao tai chin!, rang giaa nib, dO (tiip theo)
Cho ItyId faith' 6 thang kit Oak nay 30 (hang 06 nant 2018
S6 du dm Thai gian
qua ban
GM tri c6 Cia goc tg thu hi
Tr& 3 nam TrOn 3 Mm 762.992.485 451.623.835 311.368.650 762.991485 Kjr nay Kt trate
(I) Nguyen lieu, vat lieu °ha yOu la nguyen lieu phlin bon cat loan U-re, DAP, cao lanh, (2) Thanh phiun la phan bon car loai.
Ban thuyat minh nay la mat 60 phan hpp thanh va phed dap° dpc claw vat BOo cdo toi chinh 24 6. ace pheng phii thn agin han khô dbi
SóCutikt
77nh hinh ban dfng dr, phbng na phai thu Icho dbi nhtr sau:
(762.992.485) SO dau nam
Trich lap dg phang bei sung Floan nhap du phong
cuili
7. Hang tOn lcho
(2.316.718.995) (334.116.190) 70.000.000 (762.992.485) (2.580.835.185)
CoNG TY CO Dal V PHIN BON BINH DIEN
Dia chi: C12/21 Qu Oa 15 IA, xti Tan ;Den, huyen Binh Chtinh, Tp. TIO Chi Minh Ban thuyit mink lotio coo tat chinh rieng giTta nien 45 theo)
Cho Igi Ici to6n 6 thang kit (ink ngay30 tilting 06 non, 2018
8. TM sin co dinh
Nguyen gia
Min hinh Nba cfra, vat hign true
May mac va thief bj
Phtrung tin
van tai, truytu
dn Thitt bj, dung cu quern It flag S8 dn nam 162.824.607.779 95.784.893.769 14.906.174.903 3.028.545.994 276.544.222.445 4.439.944.000 15.995.426.904 1.051.250.000 21.486.620.904 Tang tong ky
- Tang do mu" man 1.384.460.000 - 1.051.250.000 2.435.710.000
- XDCB hoa n thanh 4.439.944.000 1.896.477.550 6336421.550
- Mua lgi all son co chnh ana fai chink
12.714.489.354 12.714.489.354
Clam trong lcy
cu6i ky 67.264.551.779 111.780320.673 14.906.174.903 4.079.795.994 298.030.843.349 Thong de:
khiu hao hit nhzmg van can sic dyng
2.060.594.899 32.509.938.736 5.633.189.288 1.354.787.449 41.558.510.372 Gig trf hao mon
S6 du nam 68.995.294.138 67.931.772.205 11.548.274.699 2.202.326.676 150.677.667.718 5.328.122.002 8.621.101/37 1.615.223.644 246.244.107 15.810.691.490 Tang tong kt
- Khdu hao trong k) 5.328 122.002 4.847.969.654 575.702.066 246.244.107 10.997.437.829 - Mua lgi tat can cd cljnh
thue red chinh
3.773.132.083 3.773.132.083
- Tang khac 1.040.121.578 - 1.040.121.578
Giam trong ky (.3 (1.028.021.578) (12.100.000) (1.040.121.578)
S6 cudi Gia tri eon 131
74.323.416.140 75.524.852.364 13.163.498.343 2.436.470.783 165.448.237.630
kmim
ruv14
diu nom 93.829.313.641 27.853.121.564 3.357.900.204 826.219.318 125.866.554.727
114/
So cuoi kjz 92.941.135.639 36.255.468.309 1.742.676.560 1.643.325.211 132.582.6017199. TM sin c6Jinh time tai chinh
La tai san c8 dinh thue tai chinh ca Cong ty TNHH MTV Cho thueTài chinh Ngan hang
A
Chau voi thtri gian thue 3 narn.Nguyen gia
May mac thiet bi Ceng
- SO dliu Him 36.800.653.967 36.800.653.967
Tang trong Icy
Kt chuyen sang TSCD him hinh (12.588 603.354) (12.588.603.354)
SO cu6i 24.212.050.613 24.212.050.613
Thong 40:
1)5 khdu hao hit nhang vin cOn sit clung Gin tri hao man
S6 iiku Ham 16.024.935.094 16.024.935.094
Kh6u hao trong Icy 1110.602.530 1.210.602.530
Ke't chuygn sang TSCD him hinh (3.773.132.083) (3.773.132.083)
cuto 13.462.405.541 13.462.405.541
Gil tit can lai
.96 du ndm 20.771718.873 20.775.718.873
Se enact kJ) M.749.641072 10.749.641072
