CÔNG TY CỔ PHẦN PHÂN BÓN BÌNH ĐIỀN C12/21 QL1A, TânKiên, BìnhChánh ,Tp.HCM.
Tel: 8428 - 37560110 – 37561191 Fax: 8428 – 38770278
Email: [email protected]
Website: www.binhdien.com
Tp. HồChí Minh, Tháng7 – 2018
BÁO CÁO TÀI CHÍNH HỢP NHẤT
QUÝ 2 NĂM 2018
CÔNG TY CỔ PHẦN
PHÂN BÓN BÌNH ĐIỀN
CONG TI CO PHAN NUN BON BINH DIEN
MtIC LUC
NOi dung Trang
Bang can dot k6 toan hqp nhat tali ngay 30 Mang 6 nam 2018 01 - 02
KS qua hot Ong kinh doanh hp nhdt QUy2 nem 2018 03
Bac can km chuyen tien t hp nhat den cuoi 6 thing nem 2018 04
Thuyet minh be° cao tai chInh hqp unit den cuoi Qny 2 nem 2018 05 — 35
CONG TV 03 PHAN PHAN BON DINH DIEN Dia chl: C12/21 Qudc /0/A, Ica Tan Kier?, huyen Binh Chanh, Tp. Rd Chi Minh
BANG CAN DOI ICE TOAN NHAT QV 11 at thzic ngdy 30 dicing06 nelm 2018
BANG CAN DOI Id TOAN HOP NHAT Qujr 111th that ngsly 30 thang 06 tram 2018
Ma s8 TAI SAN Thuyet minh só nu& kt SO diu nihn
1 2 3 4 5 100 A. TAI SAN NGAN HAN 3.038.409.675.379 3.000.838.960.506 110 I. Tien vi cat khan throng throng tin v.1 281.099.201.168 344.734.620.233 Ill I. Tien 163.099.201.168 303.734.620.233 112 2. Cac khoan Wang throng tian 118.000.000.000 41.000.000.000 120 H. Diu tu thi chinh ngin hyn 48.000.000.000 17.500.000.000 123 1. Dau tit nem gib den ngay ciao hp V.2 48.000.000.000 17.500.000.000 130 M. Mc khoin phii Chu ngin bin 953.652.195.609 499.228.125.398 131 I. Phai thu ngen han eta Idttich hang V.3 898.629.077.475 456.871.750.759 132 2. TM trubc cho ngutri ban ngan han V.4 40.049.153.686 27.565.467.249 136 3. Phed thu ngen han khac Via 19.496.819.150 22.322.632.229 137 4. Dv phang phai thu ngan han Ich6 ddi (7.531.724.839) (7.531.724.839) 139 5. Tai san thieu chb kb bi 3.008.870.137 140 W. Hang ton kho V.6 1.730.440.713.995 2.099.092.747.404 141 I. Hang ten kho 1.730.440.713.995 2.099.092.747.404 142 2. Dv pliting giam gia hang tnn Icho (") . - 150 V. TM sin ngin hyn kbac 25.217.564.607 40.283.467.471 151 I. CM phi tra Mitre ngan ban 1.558.659.570 2.215.696.247 152 2. Thue gia trj gia tang dupe khau tat 19.840.742.513 21.269.762.116 153 3. Thu e va dm khoan kit phai thu NM nutc V.15 3.818.162.524 16.798.009.108 200 B. TAI SAN MI HAN 835.089.058.579 840.012.456.902 210 I. CM khan phii thu dai hyn 6.411.502.545 8.670.363.545 216 I. Phai thu dai hvn khac V.5b 6.411.502.545 8.670.363.545 220 II. TM sin cá Binh 754.437.661.239 776.665.408.966 221 I. TM sail cei dinh hau hlnh V.7 465.162.269.512 429.730.425.675 222 - Arguyangid 803.182.706.965 718 744.457.199
223 - Gib Pi So man lay Ici (338.020.437.453) (289.014.031.524)
224 2 TM sin có dinh thue ati chinh V.8 10.749.645,072 52.329.317.580 225 - Nguyen gib 24.212.050.613 76.967.394.534
226 - Gib Iri hao mon lay id (13.462.405.541) (24.638.076954)
227 3 TM can di OM vo Mob V.9 278.525.746.655 294.605.665.711 228 - Nguyen gra 285.390.718.363 300.397.008.275
229 - Gib ill Iwo mon lay led (6.864.971.708) (5.791.342.564)
230 III. Bit dyng sin diu 0 - - 240 IV. TM sin di dang dal hyn 60.178.871.048 41337.192.473 242 1. Chi phi Kay dvng CC/ ball der dung V.10 60.178.871.048 41.337.192.473 250 V. Mu tw MI chinh dal hyn 8.512.088.135 8.512.088.135 253 1. Dau tu Op von vac) don v1 khac V.11 11.661.918.871 11.661.918.871 254 2. Dv pitting du tu tai chinh dai han (3.149.830.736) (3.149.830.736)
VI. LQI THE TFRIONG MAI 260 VI. TM sin PM hyn khic 5.548.935.612 4.827.403.783 261 I. Chi phi tra tor& dai han 4.960.766.690 3.396.841.195 263 2. Thiet hi, vat tit, phv tang thay the dai han - 724.759.881 269 3. Lyi the thuong mai V.I2 588.168.922 705.802.707
270 TONG GONG TAI SAN 3.873.498.733.958 3.840.851.417.408
Boo caa nay dtrov doc ken, v61 Thuyit mini; Bdo cdo sal chinh
Id thin throng Ngueri Hp Mitt
NCO VAN DONG THAN NGQC WING THAN TAN SON
cello c6 PH PHAN 868
SINK ON
CONG TV CO PHAN MIN BON BIN!! DIEN
4)0 chi: 02/21 Quoc10 IA, xd Tehr Kinn] huyen Binh flank Tic. H Chi With BANG CAN DO! KB TOAN HQF NHAT theo)
Qufi 11 kit Mac ngdy 30 ihdng 06 nom 2018
Ala 86 NGUON VON Thudt
minIi 56 cu6i hp S6 du yam
I 2 3 4 5
300 C. NQ PHAI TRA 2.678.182.043.145 2.619998.816.872 310 I. Ng ngin hyin 2.454.617.757.394 2.449.228.002.686 311 I. Phai frit nguiii ban ngan han V.13 396.311.977.253 369.812.665.003 312 2. Ngutri mua tea tiSn truirc rigan han V.I4 50.776.720.548 20.899.637.897 313 3, Thue W. mtc khoan phai nbp NhA nude V.15 127.224.250.032 134.371.545.565 314 4. Phai tra ngutri lao Clang 2/323.599.920 26.178.211.952 315 5. Chi phi phial tra non han V.16 86.208.709.461 66.979.208.649 319 6. Phil' tit nein han khan V.17 131.141.597.527 46.917.870.665
320 7. Vay tra ng thud tai chInh nein han V.I8a 1.608.187.218.224 1.769.632.771.014 322 8. QuP khen [hi:Ong, phim Ica V.I9 32.443.684.429 14.436.091.941 330 II. Nq dal bun 221564.285.751 170.770.814.186 338 I. Vay yang thud tai chfnh di hp V.I8b 223.564.285.751 170.770.814.186 400 D. VON CFI(' St/ HOU 1.195.316.690.813 1.220.852.600.536 410 I. Von cha str htru V.20 1.195.316.690.813 1.220.852.600.536 411 1. Van Op Ma chit str hfru 571.679.930.000 571.679.930.000 411a - cd phiiu phd thong CO quyah biau quyit 571.679.930.000 571.679.930 000 414 2 Von kb& pin chit str hau 19.640.059.200 15.050.059.200 418 3 Qup du to phat triAn 163.972.780.907 122.111.329.093
420 4 Quy khac thurac viSn Ghia s6 Mau 13.191.833.055 11.927.892.981 421 5 Led nhuan sou thue chum phan phai 193.524.601.687 253.904.393.401 42Ia - LNSTchtraphonphai 117y ki din cudi /9) Picot 86.742.027.953 91.266602.079 421b - LNST chwapharrphdi kji nay 106.782.573.734 162.637791.322 429 6. Lgi felt cap. ch Chang kh6ng kiem sok 233.307.485.964 246.178.995.861
430 H. Ngukt Walt phi v a guy kbic - I - 440 TONG GONG NGUON VON 3.873.498.733.958 3.840.851.417.408
Tp. Nd Chi Minh, ngay 27 Mang 7 nom 2018.
cp
Han coo nay chtgc dug kim vol Th
inh Ban cOo talchinh 2
CoNG T1' CH PH/IN PHA1V BoN BINH BIEN Din Chi: 02/21 iv& 10 IA. 845 Tan Klan, Binh Chanh, Tp. Ha Oil Minh Kit qua hoot (tong kink doanh hop nhlt Cho 44 2 kit that ngay 30 thong 06 Pam 2018
KET QUA HOST BONG KIM! DOANH HOP NHAT QuSill ram 2018
DVT. VND
Ma so
CHA TIED Thuyk minh
Quy H Lay kb' tir dau narn
Nam nay Nam not Nam nay Nam tilt& 01 I. Doanh thu ban hang IA cung ap dich vy V1.1 2.045.196.140.498 2.086.249.049.138 3.402.540.315.413 3.273.602.906.500 02 2. Cab khoan giam Inc VI.2 41.352.689.534 35.416.275.939 57.015.534.207 50.137.127.865 10 3. Doanh thu thuin vb‘ Mn hang vit cung ap dich vy 2.003.843.450.964 2.050.832.773.199 3345.524.781.206 3.223.465.778.635 ii 4. Gib. van hang ban VI.3 1.724.878.898.618 1.722.302.680.780 2.893.816.236.649 2.722.610.850.756 20 5. 14 nhOn gap va ban hang vh cung ap dick vy 278.964.552346 328530.092.419 451.708.544557 500.854.927.879 21 6. Doanh thu hog dOng tat chinh VIA 1.805.136.085 1.164.880.354 2.696.478.943 2.290.115.951 22 7. Chi phi tai chinh VI.5 43.856.150.039 41.041.182.084 71.637.666.380 66.498.994.055 23 - Trong do: Chi phi (di vay 29.917.782.958 26.138547.952 57432.884.346 48.836.777.640 24 8. PhAn IDAO trong ding ty lien doanh lien k& - - _ 25 9. Chi phi ban hang VI.6 92.370.680.670 81.493.234.541 160.455.180.852 126.519.599.342 26 10. Chi phi quan ly doanh nghiSp VI.7 32.613.758.034 33.324.622.845 59.041.037.962 55.884.434.614 30 11. Lyi nhuOn thutin tir boat (tang kinh doanh 111.929.099.688 173.835.933.303 163.271.138.306 254.242.015.819 31 12. Thu nhap khac V1.8 13.205.092.822 68.535314 13.752.850.489 609.659.306 32 13. Chi phi Ids& V1.9 522.268.501 413.822.694 654.983.162 852.284.620 40 14. Lqinhuan khac 12.682.824.321 (345286.980) 13.097.867.327 (242.625314) 50 15. Tang lyi nhuart ke loan trate thu i 124.611.924.009 173.490.646.323 176369.005.633 253.999390.505 51 16. Chi phi thu b thu nhap doanh nghiap hian hanh V1.10 22.070.463.660 31.635.384.875 31.936.924.515 46.430.569.073 52 17. Chi phi thu S thu nhap doanh nghiap hoan Hi .
60 IS. Lyinhuan sau tha thu [Map doanh tighi4 102.541.460.349 141.855.261.448 144.432.081.118 207568.821.432 61 19. Lai nhubm sau thue ciSa ang ty mb 72.658.956975 110.972552.455 106.782.573.734 167.983,277.613 62 20. Lai nhuan sau thus cria Si (long kitting hien.' sok 29.882.503.374 30.882.708.992 37.649.507384 39.585.543.819 70 21. Lai cu ban teen ca phieu VI.!! 1.144 1.786 1.681 2.703 71 22. Lai suy giant teen a Oita V1.12 1.144 1.786 iesta,129758 h...1 2.703
/C4‘6(FA 11 cd CO PHFC8 A, PHAN B N
“*.kii BINH lb \-q.1441 IP
N BONG
Ngiai Bp bap K than titling
TAN SON THAN NGQC HUNG NGO V
27 thang 7 ndm 2018
Bao cao nay (hoc doc kant vol Thug& mink Bao cao tai chink
3 2••••-- r. -
Naval Ida hien
TRAN NGQC HUNG T TAN SON
Edo cao nay duvc dpc kern veil Muth minh bdo cdo a chinh
GONG Cd P N
PHAN ON &NH
7 thdng 7 ndm 2018.
ate
4
twang
CONG TV CO PHAN PILDdl RON BigH DIEN
Eha chi: 02/21 Quoc IA, xe Tan 102n, huyen Binh Chan/I, Tp, Ha Chi Minh RAO cAo Ltru CHUYEN TIEN TB (HciP NHAT) Cho ky kg loan 06 gang ket thuc nay 30 Mang 06 nam 2018
BAo cAo uru CHUYEN TIEN Tt (HQP NHAT) (Theo phuong phi() gian tip)
Cho kj/ Ice loin lit 01 thing 01 den 30 thing 06 mini 2018
MA sg
Chi tigu Thuy et minh
Ky nay Kji tank
1 2 3 4 5 I. LIDJ CHUYEN TIEN Ti! HOAT EKING KINK DOANH
01 Lai nhugn trutrc thug 176.369.005.633 253.999.390505 Min chin h the clic khoan 81.983.998.206 84.125.324.917
02 .1Chiu hao MI salt O dinh va BDS den tu 38.904.363.660 16.449.676.650 03 - Cac khoan do phOng - 264.116.190 04 - Lai, 16 chenh loch G gid ligi dog do danh gia Di
cac khoan roc tin te co goo ngoui tg - .
05 . Lai, f6 tit hog Ong du tu (14.353.249.800) (1.425145.563) 06 - Chi phi lai vay 57.432.884.346 48.836.777.640 07 - Cac khoan diau chinh khan - - 08 3. Lai nhudn IA hog Ong kinh doanh bank they d6i Yen Itni Ong 258.353.003.839 338.124.715.423 09 - Tang, gam cac khoan phai thu (479.201.431.824) (257.493.772.982) 10 - Tang, giam hang thn kho 368.652.033.409 (127.134.886.454) II - Tang, giarn cac khoan phai tra (khdng kg lai vay phai frit, thug thu 59.782.052.557 18.421655.818
SP Phaj c011) 12 - Tang, giam chi phf tra trink (64.495.152) 1.340.273.134 13 - Tang giam °hang khoan kinh doanh - - 14 - Tign Jai vay da tra (57.432.884.346) (48.836.777.640) 15 - Thu e thu nhdp doanh nghiep da nap (23.674.382.476) (42.400.006.709) 16 - ten thu Mac tu hog Ong kinh doanh 674.816.960 177.043.086 17 - Tien chi khac ta hog Ong kinh doanh (28.543.354.899) (21.893.463.340) 20 Linz chuyin din thud(' tie hope dOng khzh rhumb 98.545.358.068 (139.695.219.665)
II. LUU CHUYEN TIEN Ti! HOAT DOG DAU nr 21 I. ii6 chi tin mua sam, say dtmg TSCD va can tai san dg him khan (50.524.584.420) (65.257.553.117) 22 2. Tien thu ter thanh 19, nhuong ban TSCD va can Uti gin dki him khan 28.125.261.818 369.090.909 23 3. Tign chi cho vay, mua do Ong cu nq caa don vj khan (73.000.000.000) (5.000.000.000) 24 4. Tien thuhei cho vay, ban Di cac c6ng cp net oda don vj khan 42.500.000.000 - 25 5. Tien chi dg tu Op von yea don vj khan - - 26 6. Tien thu Ivei du tu g6p von vao don vj khan - - 27 7. Tign thu oi cho vey, e6 ale ye Icei nhu(in duqc chia 1.234.277.894 1.056.154.654 30 Lan chuydn nen thud,, In hopt ag Ilau fze (51.665.044.708) (68.832.307.554)
III LCD CHUYEN TIEN Ti! HOAT BONG TAI calm 31 I. Tien thu dr phat hanh et) pingo, than On Op mia Ma ser hau - - 32 2. Tien tra lal von g6p cho cdc chid so hau, mua 10 c6 phieu Gila -
doanh nghigp da Oat Minh
.
33 3. Tien thu ta di vay 2.252.110.489.908 2.247.880.803.755 34 4. Tian tra no ge`c vay (2.354.327.304.853) (1.953.539.304.005)
35 5. Tien tri ncr gee thug tai chInh (6.435.266.280) (13.785.150.443) 36 6. a tire, loi nhuan da tra cho °MI so hau (1.863.651.200) (75.763.053.580) 40 Luu chuyin din thud,, tit hoot gag MI clank (110.515.732.425) 204.793.295.727
50 Ltru chuygn fig than [song ky (20+30+40) (63.635.419.065) (3.734.231.492) 60 Tign vh twang throng tign dAu ItY 344.734.620.233 393.311.149.877 61 Anh hoeing mia thay dei t9 gia MI dog quy (164 ngoai g - - 70 Tign viz Mang throng tign nal 14 V.1 281.099.201.168 389.576.918.385
CONG TY CO PHAN PHAN BON BiNH DaN Dia chi: C12/21 Quin 41 IA, za Tan Klan, huyen Binh Chanh, Tp, Ha Chi Minh THUYET MINH BAO CAO TAI CHINH (HOP BRAT) Ow 89 qu9 2 kat thile ngay 30 thong 06 ohm 2018
BAN THUYET MINI BAO CAO TAI CHINTI (13QP NEAT) Cho ky giai don tfr 01 thing 01 den ngity 30 thing 06 nam 2018
Thuyet mirth nay IA mOt be phan killing the tach rid va phai duct don kern vol Bao cao tai chinh (hop nhat) cho quy 2 St thuc ngay 30 thang 06 nam 2018 caa Cong ty CO phan Phan bon Binh Dien va 05 con g ty con (sau day pi IA "Tap doan").
DSC DIEM HOST HONG I. Binh that ser hem yen
Cang ty C6 phan Phan bfin Binh Dien la c6ng ty có phen.
Link vyc kinh doanh Linh vac kinh doanh cüa Tap doan san xuAt, thuang mai.
Nginh nghe kinh doanh
San xuAt, kinh doanh cáo loai phan ben va co, hfru ca, vi sinh, vi lugng, cac chat dieu him tang truang cho cay treng, vat nu6i; Nghien cihi san xuet can loai phan bfin (Ichfing san xuat tai try s& doanh nghiep); Kinh doanh xuat nhap khan cac san phem phan bon, Gong cy, may nong nghiep, giong cay Ming vA cac loai nang san; Kinh doanh bit dOng san, dia On.
Chu ky sin xuAt, kinh doanh thing during Chu kY sari xuAt kinh doanh thong thuang cat Tap &An kheIng qua 12 thang.
Die diem heat deng cia Top &dm trona ky co ink hiring den Bio cio til chinh (hyp nhet)
L91 nhuan sau time ca C6ng ty trong Qu9 2 va lay ke 6 thang dau nam so vai cling Icy giam Ian krqc IA 28% va 30% nguyen nhan chn yeu la do gia nguyen lieu du no tang tuy nhien gia ban tang khong tuang (mg vol ti le tang cha gia nguyen lieu, Ben canh d6 Cong ty cang thac hien cac chuang trinh khuyen mai nen chi phi cling tang han so veri chug ky.
Cie Sing ty con dirge WI) nhat Tong se cOng ty con: 05 ding ty. SO ugng cac cong ty con ducm hap nhet: 05 cong ty. CÔUR y con boo Jtn:
STT Ten cong ty Try si chinh Hoyt ding kinh doanh
chinh
Ty' le v6n gip
Ty le quy6n Min
quyet
Ty' le lyi Ich
Clang ty TNHH MTV The thao Binh Dien Long An
Khu ding nghiOp Long Dinh-Long Cang, xa Long Dinh, huyen Can Dude, tinh Long An
Th'e thao; Quang cao
100% 100% 100%
Ciong ty CP Binh Dien MeKong
1.6 A10.1, duing D3, KCN Think Thenh Cong, xa An Him, huyen Trang Bang, tinh Tay Ninh
SX, TM phan b6n
51% 51% 51%
Cling ty CP Binh Dien Lam Deng
Quec 1Q20, xa Hiep Thanh, huyen Dim Tiong, tinh Lam Deng
SX, TM phan bfin
51% 51% 51%
Ban th inh nay la mat ha ROT.; Op thank va ph& dwvc 4 c/ mg veri Bat, ce4 àí thigh
5
Ce/NG TY CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quec Ih IA, xd Thin Keit', huyOn Binh flank Tp. nd Chi Minh THUYET MINH SAO CAO TAI CHINH HOP NHAT Cho quy 2 ket aide ngity 30 Mang 06 nam 2018
STT Ten cang ty Try s& chink Hoyt &Ong kink doanh
chinh
Ty Ie yen gap
Ty It gayer! bieu
quyet
Ty IO WI ich
4. C8ng ty CP Binh Dien Quang Trj
L8 22 Khu gang nghiep Quail Ngang, huygn Gio Linh, tinh (Nang Trj
SX, TM phan bon
51% 51% 51%
Cong ty CP Binh Dien Ninh Binh
Kim cong nghiep Khanh Phu, xa Khanh Pha, huyen Yen Khanh, tinh Ninh Birth
SX, TM phan ben
51% 51% 51%
Den v/ hirc thuft khong a is, cdch phdp nhan hgch todn ph, thucic: Ten dun vi Dja chi NM may Phan ban Binh Dien Long Khu Cang nghiep Long Dinh, xa Long Dinh, huygn Can An Duet, tinh Long An.
7. SO Itryng nhan vien Ti ngay kat thiac ke man Tap doan c6 1.161 nhan vien, tai ngay dau nam c6 1.193 nhan
NAM TAI CHINH, DON VI TIEN TestY DUNG THONG Kt TOAN Nam tai chinh Nain tai chfnh oh Tap doan bat dau tir ngay 01 thang 01 va ket th6c van ngay 31 thang 12 hang nam. Bao cao nay dugc lap cho ky ke toan 06 thang tU ngay 01 thang 01 den ngay 30 thang 06 nam 2018.
2. Doii vj lien to sir dyng trong id tomn Don vi tien te sir dung trong ke toan le Deng Viet Nam (VND) do viec thu, chi chit yeu duce [hoc hien bang don vj tien t VND.
CHUAN Mkt VA CHE Bo Kt TOAN AP DUNG Chun myc ye ch4 do k toin :Sp dyng Kap doan op dung he theng Chuan mire id toan va Chi dO id Man doanh nghiep Viet Nam dugc ban hanh theo Thong tu se 200/2014/TT-BTC nay 22 thang 12 nam 2014 va Th6ng tu 202/20 I4/TT-BTC ngay 22 thing 12 nam 2014 amg nhu the thong tir turfing dan thoc hien Chan moo Ke than cim Be Tai chinh trong vigc lap BA° cao tai chfnh (hop nhat) gifta nian dO.
Tuyen b6 v vi§c than thu chuin myc he Min via chi dO k twin Ban TOng Giam doc dam bao da tuan thit yen cAu cha CaC chub mire S tam, Chedo ke toan doanh nghigp Vigt Nam &Km ban hanh theo Th6ng hr so 200/2014/T1'-BTC ngay 22 thang 12 nam 2014 vã Thong tu 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu Sc thong ttr huOng dh [hoc hien Chuan moo Ke tocui dm BO TM chinh trong viec lap Bac cao tai chinh (hop that) gia nien do.
IV. CAc CHINH SACH KE TOAN DUNG I. Cus& lOp Rao cao thi chinh (hcrp nhet) giera nien do
Cac bao cao tai chfnh (hqp MIA° giaa Men do bao gem cac bao cao tai chinh cim Cong ty ma va Cong ty con. Cac bao cao tai chtnh cUa C6ng ty con da ducm lap cho ding ky tai chid) vat Cang ty mg, Ai) dung the chinh sach ka toan thong nhit voi Sc chinh sach ke toan caa C6ng ty mg. Cac bat tofin dieu chinh da ducm thug hien dei vat bat Icy chinh sach ke them nao c6 diem khdc bigt nham dam bio tinh nhat pan giaa the Cong ty con va Cang ty me.
Tat ca the s6 du va gag giao dich ngi b0, Ice ca the khoan la; chua thue hien phat sinh ti the giao djch nen be da duoc loai trir hoan toan. Cac khoan le chua thuc hign duct loM fl tren bao cao tai chinh (hop nhat) gifin nien de, tifr truang hop khang the thu hi chi phi.
Ban thuyett mitt!, nay la n.101 b3 p14,, h0p thenh va phai ducc cl0c cimg v&i Bdo cáo tai chink 6
CONG TY CO PHAN PHAN BON BiNH DIEN Dia chi: C12/21 Odic 0 IA, zel Tan Kien, hug n Binh Chdnh, Tp.Hd Chi Minh THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho guy 2 ket thac ngay 30 Mang 06 ham 2018
Loi ich caa c6 &mg thieu s6 the hien pan Igi nhuan hoc I va tai san than kheng nñm git ben cac c6 Ong dm Tap dean va duqc trInh bay a moo rieng tren bao cao ket qui kinh doanh (hop flat) va bang can ded ke than (hop nhat) giCta nien de.
Ding ty con &roc hop nhat k tir ngay Ceing ty mg nim quyen kiem soat va se cam dirt hop nat ké tx ngay Ceing ty me kang con kiem soat Gang ty con do. Trong truang hop Cong ty mg kheng con Mm quyen kiem soat COng ty con thl ck baa cao tai chInh (hop oat) gifta niEn do se bao gem ca ket qua kinh doanh caa giai don that ky bea cao ma trong giai Han d6 Cang ty mg van can nem quyen kiem soat.
Bao cao tai chfnh eta Cong ty con thuOc din thong hop nhat kinh doanh dtrai sr ldem soat chung dupe bao gm trong bao cao tai chfnh (hop kit) gicra nien do dm Tap doan theo phucmg phap cOng gia trj s6 ke than. Bao cao tel chinh caa C8ng ty con khan dugc hi?p nhat vao bao cao dui Cong ty mg theo phvong phap mua, theo da tai san vi no phai Ira duqc ghi nan theo gia trj hop 1Y ti ngay hop nhat kinh doanh.
Tien va the khoin ttrong throng teen Tien bao gem tien mat, tien gfxi ngan hang khang cd Icy an va tien dang chuyen.
Các khoan tuang throng tien la cdc khoan den tu ngan han c6 thbi hon thu h& hoc dao hen khong qua 3 thang ke ter ngay mua, a (tang chuyen del thanh met hrong tin the etinh cling nhu kitting c6 nlueu rUl ro trong viec chuyen del thanh
Clic giao dich bing ngoai Cac giao djch phat sinh bang ngoai t ducm chuyen dei theo ty gia ti ngay phat sinh giao djch. Se du cite khoan mac tien te c6 goc ngoai 4 ti ngay két tag k tel chInh duqc qui dei theo t gia ti ngay nay.
Chenh lech tY gia phdt sinh trong tir &lc giao djch bang ngoai te throe ghi nhan vao doanh thu hog tang tat cilia hoc chi phi tai chink Chenh lath ty gid do daub gid lai the khoan muc lien te c6 gee ngoai t tai ngay ket thim kY tai chinh sau khi ba tit chenh tech tang va chenh lech giám dugc ghi nhan van doanh thu hoot Ong tai chinh hoac chi phi tai chinh.
gia sa dung de qui dad các giao djch phat sinh bang ngoai te la tY gia giao djch thuc te tai then diem phat sinh giao *h. gia giao djch thkrc te del vol can giao dial bang ngooi te &roc xac dinh nhu salt - Dei vdi nq phai thu: gia mua cüa ngan hang thucmg moi noi Tap dok chi (firth khach hang thanh
toan tai thbi diem giao djch phat sink - 06i vai nor phai tra: ty gia ban caa ngan hang tang moi nai Tap doan dkr kien giao djch ti then
diem giao djch phat sinh.
- Si vai cac giao djch mua stun tai san hoac can khoan chi phi duqc thanh toxin ngay bang ngog (khang qua eac tai khoan phai tra): ty gia mua caa ngan hang thtrong moi nai Tap doan thkrc hien thanh toan.
gia sa dung de danh gia loi so du clic khoan math tien te c6 gee ngoai te tai ngay 31 tang 12 thin 2017 dime the djnh theo nguyen tac sail: - 061 vai cac khoan ngoai ta giri ngan hang: tY gia mua ngoai tecüaNgân hang ma Tap dok thtremg
xuyan giao djch;
- Del v6i the khoan mug ten 4 c6 g6c ngoai 4 di:go phan looi la tai san khan: tY gia mua ngog te eta Ngan hang ma Tap doln thtremg xuyan giao djch,
Ben thuyit minh nip in met ba phOn hep than); ya phdi them dee cling yei Bdo cdo chinh 7
CONG TV CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quac to IA, xã Tan Klan, Span Binh Chan& Tp. Ha Chi Minh THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho quy 2 kat tau ngay 30 thang 06 nam 2018
- Dói vdi the khoan mac tien te c6 g6c ngoth te dime phan loai là nq phai tra: t gia ban ngoai te caa Ngan hang ma Tap doan thtrang xuyen giao clich.
4. Can khoan dim tic tAl chInh Ca khan dau iw nam girt din ngdy ddo bun
Khan dau tv dirge phan RIO la nam gill den ngay dao han kin Tap (loan e6 djnh và kha nang gift den nay dao han. Can khoan dau tic nam gia den ngay dao han old Tap doan la can khan tien gin ngan hang co ky han nam gia den ngay Ciao han vOi mac dich thu lai hang Icy.
Can khoan dii tic nim gift den ngay dap han threw ghi nhan ban CIL theo gift Øc bao gem gid mua va cac chi phi lien quan den giao dich mua cdc khoan alit tic. Sau khi nhan ban dau, cac khan (tau tic nay dirge ghi nhan theo gid trj c6 the thu hi. Thu nhap lai M. can khan du tic nam gift den ngay dio han sau ngay mua duce ghi nhan tren Bdo cao ket qua hat clang kinh doanh tren co sor dtr thu. Lai duoc huong tnrdc khi Tap doan nam gift (Iva ghi giam trir vao gia g6c tai theri diem mua.
Khi co cac bang chting don chin cho thy met plan hoc tan be khoan du tic c6 the khang thu hei duct va se ten that duct xac djnh met that Sang tin cay thi ton that throe ghi nhan vao chi phi tai chfnh trong ky va giam trir tnrc tiep gia trj dIn Pr.
Cdc khodn dau 1w snio cent Cy win cue don vi kink
Diu tic vao c8ng ea vOn caa don vi khac bao gem cac khan du Br gong ca von nhung Tap doan kh8ng c6 quyen kiem soat, Hang kiem soat hoc co anh Sang dang ke dot voi ben duet dau tic.
Cac khothi dau tic vac ang ea von am don vi khac dirge ghi than ban du theo gia gOc, bao gam gilt mua hoc khoan g6p vOn ceng cac chi phi tivc tiep lien quan den boat Hong thu tic. CO tire va lqi nhuan Goa can 1(9 trudt khi khan din tic duqc mua dirge bach tam giam giá trj ciat chinh khoan dau tic d6. CO tan va Igi nhuan eUa can Icy sau khi khoan dau tic dime mua &on ghi nhn doanh thu. CO tirc duqc nhan bang c6 phieu chi duct theo del s6 lugng c6 phieu tang them, khang ghi nhan gia tri c6 phieu nhan &roc. Dv phong tan that cho cac khan dau tic vao nag ca von dm don vi khan dtroc [rich lap nhu sau:
Si veri khan du tic vao GO phieu niem yet halo giA tri hop 19 lchoan thu tic Mtge xac djnh tin cay, viec lap do pheing dva tren gia trj thj twang ca c6 phieu.
Si vai khan thu tic kh6ng xac dint' throe gid trj hop l tai [Uri cliem bao cab, viec lap dv phang ducm thvc hien can dr vao khoan JO caa ben throe thu tic vdri mire trich lap bang chenh loch giaa von g6p thvc tO cim cac ben tai don vi khac va vOn cha set hau that c6 nhan voi tY 14 g6p von caa Tap doan so ved tong sti von gem than tecüa cac ben tai don Id khan.
Tang, giam sto dv phang tOn that dau tic van Gang ca van cUa dim vj khac can phai trich lap Mi ngay ket than Ick ke toan dirge ghi nhen vao chi phi tai chinh.
5. Csic khoin phai thu Cdc khoan ng phai thu dirge trinh bay theo gia trj ghi se, tnY di cac khoan dv phang phai thu Ichd del.
Viec phan Iota cac khoan phai thu là phai thu khach hang WI phai thu khan duqc Bum hien theo nguyen tic sau:
!Thai thu caa khdch hang phan anh cac khoan phai thu mang tinh chat thvang mai phth sinh ta giao dich co tinh chat must — ban glad Tap doan va nguai mua la don vi den lap vdi Tap doan, bao g8m cã cac khan phai thu ye tien ban hang xuat khan ay than cho don vi Ichdc.
Ban (buy& nay la mat b0 phOn hpp thanh vo ph& dupe dpc cang viii Bap cap tai 8
CONG TY CO PHAN PHAN BON BiNH DIEN Da chi. C12/21 Que`c In IA, xd Tan KIM huyen Binh Chard; Tp. Ha Chi Minh THUYET MINI! HAD CAO TAI CHiNH HVP NHAT Cho qu9 2 kit than ngay 30 thing 06 nam 2018
Phai thu khac phan anh cáo khoan phai thu khing c6 tinh throng mai, khong lien quan den giao clich mua — ban.
Dc phang phai thu kh6 dOi duce lap cho tang khoan no phai thu kh6 di can dr vao tuei no qua han aim cac khoan nq hoic dkr kien mire Mn that co the xay ra, cv the nhu saw
Dei v6i no phai thu qua han thanh tok: - 30% gia tri dei vi khoan nq phài thu qua Nut tir tren 6 thang den dual 1 Min. - 50% gia tij dei vOl khoan nçc phiti thu qua han tO I nam den dual 2 nam. - 70% gid frj di mil khoan no phei thu qua him ni 2 Mum den dad 3 nam. - 100% gia tri di vei khoan ng phai thu qua hon tir 3 nam tni len.
6. Hang ton kho Hang ten kho dtroc ghi nhan theo gia thap hon giaa gia g6c vi glá frj thudn c6 the thkrc hien duqc.
Gia mic hang Mn kho dirge xac dinh nhu sau: Nguyen lieu, vat lieu, hang hia: bao gem chi phi mua va ode chi phi lien quan two tiep khan phat sinh de c6 doge hang ton kho a dia diem va trang thai hien tai. Chi phi san suet kinh doanh do dang: chi bao gem chi phi nguyen vat lieu chinh. Thanh pham: bao gOm chi phi nguyen vat lieu, nhan cling hoc tiep va chi phi san xuat chung ca lien quan true ti6p duqc phan be dkra tren mire d hot dOng binh thuang.
Gia tri thuan c6 the thve hien dirge la gia ban vac tfnh dm hang Mn kho trong kt san xuit, klnb doanh binh thubng trir chi phi mic tinh d6 hoan thanh vi chi phi dm tfnh can thiet cho viec tieu thy chkg.
Gia tri hang Mn kho doge Unit theo phuong phim gid birth quan gia quyen va doge hach toin theo phuong phap ke khai thubng xuyen. Dr phemg giam gia hang ton kho &roc lap cho tbng mat hang ten kho CO gia gee 16n hcm gia tri than co the thkrc hien duqc. Tang, Om se du dv phemg giãm gid hang ten kho an phai trich lap tai ngay ket thin kV ke Man duqc ghi nhan vao gia yen hang ban.
Chi phi tilt trunk Chi phi trit truck bao gam cae chi phi thoc te da phat sinh nhtmg c6 lien quan den ket qua hot dOng san xudt kink doanh cim nhieu IcY ke loan. Chi phi tra truck mia Tap doin bao gem de chi phi sau:
Cana cy, dyng Cy
Cac cong cv, dung cv da dim vao sO dung duqc phan be vao chi phi theo phucmg phap dubng thing vth thin gian phan be Ichang qud 36 thang.
Chi pht tha chtta Idisãn ci (firth Chi phi sem chba tai sin phat sinh Mot lin co giá tri Ian doe phan bi vao chi phi theo phuang phap dyeing thing vdri thai gian phan be khoing qua 36 thang.
TM sin c6 djnh hen hinh Tai sin di dinh him hinh dove the hien theo nguyen gift trir hao min Iüy ke. Nguyen gid tai san co dinh him hinh bao gem Man bei can chi phi ma Tap doan phai be ra d co &roc tai san có djnh finis den thai diem Qua tai san di vao trang thai sin sang sir dung. Cdc chi phi ph& sinh sau ghi nhan ban du chi duqc ghi tang nguyen gid tai san ce dinh neu ck chi phi nay chic chin lam tang lqi fah kinh te trong twang lai do sir dung tai san di. Cite chi phi phat sinh khOng them man dieu kin tren dupe ghi nhan la chi phi san xuat, kinh doanh trong
Ban Ong& minis nay ia mOt baph4n kip thank va ph& Mew doe cimg voi Edo cdo tni chine; 9
CONG TY C6 PHAN PHAN BON BINH HIEN Dia chi' C12/21 Quac 10 IA, id Tan Klan, huydn Binh Chdnh, Tp. Ha Chi Minh THUYPT MINH BAO CAO TAI CHINH HOP NHAT Cho quy 2 ket thac ngay 30 Mang 06 nam 2018
Khi tai san et, djnh hay hinh dirge ban hay thanh 1Y, nguyen gia va gia trj hao men lay ke dirge x6a so vital, 18 phat sinh do thanh ly dime ghi nhan vao thu nhap hay chi phi trong ky.
Tai san cif) dinh hav hinh dugc khau hao theo phuang phap duimg thing dila tren theri gian hau dung ude tinh pita hem theo Thong to se 45/2013/TT-BTC ngay 25 thang 4 nam 2013 dm BO Tài chinh va Thong tu se 147/2016/TT-BTC new 13 thang 10 nam 2016 caa BO TM chfnh sira dai, 66 sung met se dieu cim Thong tu s6 45/2013/TT-BTC. SO nam khan hao tha the loai tai situ c6 djnh hay hinh raw sau:
Loth tai sin c6 dinh S6 Om Nha cfra, 4 kien true 05 — 30 May mac va thiet bj 03 — 15 Phiremg tien van tai, truyen din 06 — 08 Thiel bj, dung eu quan ly 03 —01
Thi sin thue tai chink Thue tai sari dirge phan loai la thue tai chinh neu pan 16n rid ra va Igi ich gin lien voi quyin sO hau tai san thuec w again di thue. TM sin co dinh thue tai chinh dirge the hien theo nguyen gia trU hao men lay ke. Nguyen gia tai san c6 dinh thue tad chink la gia them hon giaa gia tij hgp ly nUa tai san thue tai thai diem khdri diu dm hem clang thue va gid tri hien tai cats khoan thanh toin hen thue tei thieu. Ty le chi& khan de tinh gia trj hien tai caa khoan thanh toan tien thue toi thieu cho viec thue tai san ia lai suet ngem dinh trong hgp dons thue tai san hoe laf suat ghi trong hgp deng. Trong trutng hap khong the xac dinh dupe mi suit ngam dinh trong help deng thue thi sir dung mi suet lien vay WI thai diem kbed dau viae thue tai san.
Tai sin c6 dinh thud tai chfnh dirge khau hao theo phirang phap duemg thing dua teen [h&j gian hUu dung vac tinh. SO nam khau hao cüa cáo loai tai ski c6 djnh thue tai clarda nhu sau:
Loai tai san thue Se nain May m6c va thiet bj 07-10 Phoong lien van tai, truyen den 07
Tai são cO dinh vO kink TM san ce djnh vO hinh duqc the hien theo nguyen gia frit hao men lily S.
Nguyen gia tai san c6 djnh ve hinh bao gem toan be can chi phi ma Tap dean phai born de c6 dirge tai san c6 djnh tinh den thai diem dna [Ai san d6 vao trang thai sin sang su dung. Chi phi lien quan den tai san c6 dinh vo hinh phat sinh sau khi ghi nhan ban din dirge ghi nhan la chi phi son xuet, kinh doanh trong kt trir khi cac chi phi nay gin lien v6i met tai san c6 djnh ve hinh cu the va lam tang IM ich kinh te ta eac Mi san nay.
Khi tai sin c6 dinh vo blab dirge ban hay thanh l, nguyen giA vi gia VI hao men lay ke dirge x6a se va tai, 16 phat sinh do thanhlY duge ghi nhan vao thu nhap hay chi phi trong ky. Tai san c6 djnh vo hinh eña Tap doan bao gem:
Quyin sfr dyng tat Quyen sd dung di IA than ho cac chi phi thuc 0 TAp dean da chi ra ea lien quan nye tip tOi dat sir dung, bao gam: tien chi ra dé co quyen sir dung dat, chi phi cho den ba, giai phang mat bang san lap mat bang, IG phi track ba... Quyen sir dung clet dirge khAu hao theo phirong phap dyeing thang theo thdri gian giao Hit ghi tren Gity °Wing nhAn quytn sir dung (let, quyen sir dung dat kh8ng xac dinh that han khong duo° tinh khau hao.
Ban Ouryit minh nay la mat bd ph& hop thanh va phdi awry doc ming obiBáo cdo tai chInh 10
CONG TY CO PHAN PHAN BON BINH DIEN Dia chi: 02/21 Quac la IA, a Tan Klan, !wen Binh Chan& Tp. Ha Chi Minh THUYET MINH BAO CAO TAI CIHNH HOP NHAT Cm may 2 ktt thfic ngay 30 thong 06 nam 2018
Chuying trinh philn mdm
Chi phi lien quan den cac chircmg trinh phan mm may huh khong phai la met be phan gin kat voi phan cling co lien quart &roc win hod. Nguyen gia ala pliant mem may Mill là toan b0 cac chi phi ma Tdp doan da chi ra tinli den thoi diem din phan mem vao sir clang.
se nam Loai tai Sanyo hinh Phan mem 07 — 10
Chi phi xay damn cd ban dd. dang Chi phi xay dkmg co. ban de dang phan anh,cac chi phi lien quan trvc tiep Mn can tài san dang trong qua birth xay dung, may moo thiet bi clang lap ddt de phve v11 cho mvc dich san xuat, cho thud va quart IY cling nhtr chi phi lien quan den via° sira chaa tai sari có dirt clang thvc hien. Cac tai san nay dupe ghi nhan theo gia gee và khong throe tinh khan hao.
Lqi th6 throng mai Gia tri lqi the thucmg mai la gia tri phat sinh khi hop nhat kinh doanh, led the throng mai Tap doan phan be kh8ng qua 10 narn.
Cie khoan ocr phai tra va chi phi phiti Ira Cac !Moan rig phai tra va chi phi Oa' tra duct ghi nhan cho s hen phai tra trong tuang lai lien quan den hang boa va djch vi da nhan &roc. Chi phi phai tra Chrgc ghi nhan dva tren cac tree tinh hop 19 ve
tien phai tra. Viec phan loai the 'Moan phai tra la phai tra ngueri ban, chi phi phai tra va phai tra Ichite dirge thkrc hien theo nguyen tac sau:
Phai tra nguei ban phan anti cac khoan phai tra mang tinh chat thuong mai phat sinh th giao dich mua hang hem, dich vii, tai san va nguai ban la don vj dIZIC 10p yen Tap doan, bao gôm ca cac khoim phai tra khi nhap 'Mau thong qua ngutri nhan üy than. Chi phi phai tra phan anh the khoan phai tra cho hang boa, djch vu cm ratan dupe tit ngu&I ban hoc da cung cep cho ngutri mua nhung clam chi tra do chin co hea don hodc chin da he sa, [Ai lieu ke man va cac khoan phai tra cho nprbi lao dOng ye ben bong nghi phop, can khoan chi phi san xuat, kinh doanh phai trich tnreic. Phai tra khan Stem anh eac khoan phai tra khong co tlnh thuong mai, khang lien quan den giao dich mua, ban, cung cep hang boa djch vv.
V6n cha se. hilt Van gdp caa cha so him WM gap caa chti sec hem dirge ghi nhan theo sO v6n thkrc t da gap caa eac ce Clang.
ThOng the van ca phan Thdng du von co phan duct ghi nhan theo se chenh lech gift gia phat hanh va merth gia có phieu Ithi phat hanh Ian au, phat hanh be sung, chenh loch gifta gia tai phat hank va gá trj s sach eaa ce phieu qu9 va du phan von cua trai phieu chuyen del kbi dao hen. Chi phi trvc tiep lien quail den viec phat hanh be sung ce phieu va tai phat hanh c phieu guy- dime ghi giam than& du vim cb phan.
Phan ph6i lqi nhuan Lqi nhuan sau thue thu nhap doanh nghiep duet phan phei cho the co Wag sau khi da trick lap cae qu9 theo !Neu I,e caa Cang ty mp và cae Cang ty con cung thu can qui dinh cM phap luat va da duct Di hal clang co dons phe duyat.
Ban thuyjt minh nay kl mat ba ph6n hap thanh va phdi clizac tax cling vOi Bao coo S chink 11
CONG TV CO PHAN PHAN BON BINH DLtN Dia chi: C12/21 Quo° 10 IA, xd Tan Hien, huyOn Binh Chanh, Tp. Ha Chi Minh THUYET MINI! HAD CAO TAT CHINO HOP NHAT Cho qu, 2 lc& talc ngke 30 [hang 06 nam 2018
Vic phin phei IM nhu'an cho cac cä tong dirge can nbic den cac khoan muc phi tien la nam trong Igi nhuan sau thue chua phan phei 4 the anh huang den lueng den va kha ming chi tra ce tic tam lai do danh gia Jai tai san mang di g6p yen, lai do danh gia ti các khoan muc tien ta, các cong ea tai chinh va the khoan mac phi tien t khac.
Ca tire awn ghi nhan la nq phai tra khi duqc Dai hOi cling có dong phê duyat.
16. Ghi nhan doanh thu va thu nhap Doanh thu dtrem ghi nhan khi Cong ty c6 kha /ling nhan duqc cac lqi Ich kinh te có the xac djnh duqc mat each chic chin. Doanh thu duct xac djnh theo gia tri hop 1Y cia cc khoem da thu hoc se thu duqc sau khi trir di cac khoan cfriet kheu thtrong mai, giam gia hang ban va hang ban bj tra IM.
Doanh thu ban hang hod: phan ban thanh phdm va nguyen Iiuphân ban. Doanh thu ban hang h6a dace ghi nhan khi deng then th6a man cac dieu kian saw
Tap doan da chuyen giao phan km red ro va lqi ich gin lien yen quyen ser Mu sari phim hoe hang ltha cho ngued mua. Tap doen Ichang ean nem gilt quyen quan ly hang h6a thu ngtrbi sä halt hang hth hoax quyen kiem soat hang h6a. Doanh thu Huge xac djnh tuong dei chic than. Tap doan da thu duqc hoc se thu duqc led Ich kinh te tfr giao djch ban hang. Xac djnh dugc chi phi lien quan den giao dich bar, hang.
Doanh thu cung cip dich Doanh thu caa giao djch cung cep dich vu dupe ghi nthrt !chi ket qua cita giao djch d6 duqc xac djnh mat each clang tin 4y. Truang hqp dich vu dirge thqc hien trong nhieu ky thi doanh thu dupe ghi nhan trong kt duqc can 4 vao kat qua pan can via° di hoan thanh vao ngay kat than ke toan. Ket qua cfm giao dich cung cep djch vu duqc xac dinh khi them man tat ca các dieu kin sau:
Doanh thu duqc xac djnh ttrong del chic chin. Co kha nang thu duqc 191 ich kinh te tfr giao dich cung cap dich vu do. Xac djnh duqc phan ceing viac da hthn thanh van ugly St than ke toan. Mtn djnh dtrqc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cep djch vu d6.
Doanh thu gia cans Doanh thu den v6ri hot clang nhan gia cdng vat ttr, hang hod la se tien gia Gang thgc te duerc huang, khang bao gem gia trj vat ttr, hang hod nhan gia cOng.
TMn jul Tien Ili ducfc ghi nhan tren ay so den tich, dirge xac djnh Nen So du cac tai khoan tier' gfri va tai suit thqc te Nmg kY.
Cd Mr valve nhuan lupe chia CO tic va Igi nhuan dtrqc chia duqc ghi nhan khi Tap doan &rem quyen nhan ce tic hoc lqi nhuari tir viac gap wen. Cetec duqc nhan bang ce phieu chi duqc theo del s lugng ca phieu tang them, kheng ghi nhan giá trj co phieu nhan &mt.
17. Cie Wink' giant trfr doanh thu Cac khoan giam tra doanh thu la cac khoan dirge dieu chinh giam trU van timg doanh thu tong kt bao gem cac khoan chi& Ichau thuang mai/giam gia hang ban/hang ban hi ha lai.
Ban rhuye minh nay la nOt ha phan hnp that* va phai ehrnc (Pc cling voi &to cdo tai chInh 12
CONG TV CO PHAN PHAN BON IHNH NEN Dia chi: C12/21 QV& 10 IA, xd Tan Keen, huyOn Binh Chan),, Tp, iid Chi Minh THUYtT MINH BAO CAO TAI CHINN HOP NHAT Cho quy 2 ket Mac ngay 30 thang 06 nam 2018
Gil vsfin Una bin Gia vem hang ban la tin giti vim cart hang h6a, chi phi bye dip cUa khei lugng dich vu da cung cap, chi phi khan hao dm bat clang san cho thue, cac chi phi khac duqc tinh vao gia
Chi phi tat chEnh Chi phi tai chinh la nhang chi phi lien quan den haat deng tai chinh gem chi phi di vay yen, I chuyin nhugng chimg khoan nem han, chi phi giao djch ban chung khoan, chr phOng earn gia chimg khoan kinh doanh, chr phOng Mn that du tu vao don vi khac
Chi phi ban hang vã chi phi (plan ly (loath nghi0p Chi phi ban hang vâ chi phi quan 19 doanh nghiep là toan ba cac chi phi phat sinh den qua With ban sari pham, hang h6a, cung cep dich vu va cac chi phi quart 19 chung caa Tap doan.
Chi phi di vay Chi phi di vay bao gem lAi tiãn vay va cac chi phi khdc phat sinh lien quan tnm flip den cac khoan vay.
Chi phi di vay dirge ghi nhan vac chi phi khi phat sink Throng lum chi phi di vay lien quan &cm flip den viec Mu tu xay dtmg hoc sin xuat tai san da dang can c6 mat thbi gian dn dal (trait 12 thang) de c6 the dua vao s& dung theo mu° dich dinli truck hoc ban thi chi phi di vay nay duqc v6n hoa. 061
khoan vay rieng phuc vi? viec xay dung tài san c6 Milli, bat Clang san Mu tu, lai vay duct yen hda ke cã khi thbi gian xay dumg dual 12 than. Cac khoan thu nhap phat sinh t& viec Mu tu tum thbi cac khoan vay dirge ghi giam nguyen gia tai san c6 lien quan.
06i vol cac khoan vein vay churl!, trong d6 o5 sir dung cho mac dich tu xay dung hoc san xuAt tal san do dang thi chi phi di vay von hda duqc xac djnh theo ty 10 yen ht5a dei van chi phi lay ke binh quan gia quyen ph& sinh cho viec Mu fix xay Mmg ca ban hoc san xuat tai San dd. TY le yen h6a dugc tinh theo ty 1 tai suet hinh quan gia quyen càa cac khoin vay chin tra trong ky, ngoai tit can khoan vay riong biet phuc vu cho attic dich hinh thanh met tai san cu the.
Thule thu nhcip doanh nghi0p Chi phi thue thu nhap doanh nghiep bao gem thue thu nhap ON hien hanh va thue thu nhap ON hoan Jai.
Thu hhu nhop Men htenh Thue thu nhap hien hank ta aboart thue duqc tinh chm tren thu nhap tinh thue. Thu nhap tinh thue chenh lech so vol 191 nhuan ke toan la do dieu chinh cac khoan chanh tech tam thbi gida thue va ke man, cac chi phi khong duvc nit Gang nhu dieu chinh cac khoan thu nhap khang phai chju thue vit cac khoan le duct chuyen.
Thue suet thue thu nhap doanh nghiep: 20%.
Thuithu nhop hodn lei Thu e thu nhap hoan tat ta khoan thui thu nhap doanh nghiep se phai nap hoac se dtrqc hoan l& do chenh tech tarn thai giDa gia trj ghi stocUa tai san vit nv phal tra cho rime (itch lp Bao cao tai chitin va ca so tinh thue thu nhap. Thud thu nhap Nub lai phai tra Huge ghi nhan cho tat ca can khoan chenh Itch tam then chju thue. Tai san thue thu nhap hoan lai chi duct ghi nhan khi chic chin tong ttrong lai se CO lqi Oman tinhthut de sir dung nhang chenh lech tarn thin drive khan tar nay.
Ban ihuyit minh naylà mdt b phOn hpp thanh va phod dupc dpc ding y& Boo coo fa; chinh 13
CONG TY CO PHAN PHAN BON IHNII DIEN DIa chn C12/21 Quirc In IA, xa Tan Kik huyen Binh Chanh, Tp He Chi Minh THUYET MINH BAO CAO TAI CIHNH HOP NHAT Cho qu9 2 kit thou. ngay 30 thing 06 nam 2018
Gift trj ghi se dm tai sari thug thu nhap doanh nghiep hoan Igi duce xem xet 10 vio ngay ket thitc Icy ke toan va 0 duct ghi giant den mire dim bao chac chan c6 dir lqi nhuan tinh thue cho phep loi ich cha mOt phan hoc toan be tai san thue thu nhap hoar* W duqc sfr dung. Ca° tai san thue thu nhap doanh nghiep hoan 1i chuattum ghi nhan trade day dam xem xet lai vao ngity ket thitc 1c9 ke toan va dirge ghi nhan khi chec chan co dd Ic1 nhuan tinh thue de co the sir dung cac Mi san thus thu nhap hoan lai clam ghi nhan nay.
Tai sin thue thu nip hoan lai va thue thu nhap hoan lai phai tra Hum xac djnh theo thue sax dir tinh ap dung cho ky tai san duem thu hii hay nq phai tra dupe thanh [min chra ten die mire thue su6t c6
hien Itrc tai ngay kat [hoc ke toan. Thue thu nhap hoan lai dupe ghi nhart vao Bao cao ket qua hoat Ong kinh doanh va chi ghi trqc tiep vao yen chit so hay !chi ldman thue do lien quan den cfic khoan muc dace ghi thang vao yen chit so halt.
Tai san thus thu nhap hob Ii vá nq thus thu nhap hoan lai phai tra cluqc bit Iris khi: Tap doan c6 quyen law phap dtrqc bh trfr gitta tai san thue thu nhap hien hanh veri thue thu nhap hien hanh phai nOp; va Cac tai son thu thu nhap hoan lat va thue thu nhap hoan 10 phal Ira nay lien quan den thue thu nhap doanh nghiep duce quan ly bet cang met ca quan time:
D6i voi cling met don vj ebju thue; hoac Tap doin dtr dinh thanh Man thue thu 'Map hien hanh phai tra và tai sin thue thu nhap hien hanh tren ca set thuan hoc thu hii tai san ding that vat viec thanh than nq phai tra trong tang kY tuang lai khi các khoan tong yeti cita thue thu nhap hoan 1a1 phai tra hoc tai san thue thu nhap hoan lai &rem thanh wan hoac thu hii.
Lai co ban va lai suy giam tren có phieu Lai co ban tren c6 phieu duqc tInh bang each chia lqi nhuan hoac i8 sau thue phan b6 cho c6 d8ng sir Mu cO phieu phi thOng dm Tap doan sau khi [rich lp quy khen thuemg va oboe 191 cho se luvng cO phieu Hang km hanh birth quan trong ky.
Lai suy gigun ten c8 phi6u dirge Unit bang each chia 1M nhuan hoac la sau thue phan 66 cho ce &mg so httu cb phieu phe th8ng cda Tap doan sau khi bleb lap qup khen thuong va ohne 191 cho se luvng cO phieu Hang km hanh binh quan trong Icy va se hygng birth quart cna co phieu ph6 thong 0 (lucre ph& hanh trong twang hop tat ca cac c6 phieu pM th8ng tiem nang c6 Mc Ong suy giam dM dupe chuyen thanh co phieu phi thong.
Ben lien quan Cie ben duqc coi la lien quan neu mOt ben co kha nang kiem soat hoc co anti Song dang ke ded vol ben Ida trong viec ra quyét Chub cac chfnh sach tai chink va hog Hong. Can ban cang dirge xem là ben lien quan neu ding chju sr kiem soat chung hay chju anh hireling dang Ice chung.
Trong viec xem xet mei quan he via cac ben lien quan, ban chat chit mei quan h'e dupe chit [rung nhieu han hInh [hire obey 19.
Ha° esio theo be phan MA be phan la mOt hqp phan co the xac dinh Hong Net cUa Cong ty tham gia vao viec cung cap can sin phem hoc djch vu lien quan (he phan chia theo hoat dOng kinh doanh), hoac cung cp san pham hoc djch vu trong met mei tatting kinh te ell the (be phan chia theo khu vqc dja 19), mei be phan nay chju rai ro va thu throe lqi fch khan biet v6i cite be phan khac.
Mau Igo cáo bO phan co ban caa Cong ty la Mra theo b0 phan chia theo Ichu vim dia 19.
Ban thuyEt mink nay la mOt ha phan hap thanh va phai duct dna cling yeti Ban ado tai chinh 14
CONG TY CO PHAN PHAN BON BiNH DIEN Dja cht C12/21 Os& 10 IA, xa Tan Kien, hug?, Binh Chanh, Tp, Ha Chi Minh THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho quy 2 kit thtic ngay 30 thang 06 nam 2018
V. THONG TIN BO SUNG CHO CAC /MOAN MJC TRINH BAY THONG BANG CAN DOI KB TOAN (don vi tinh: VND)
I. Tien Ilk cac khoin twang duang tien
st. cad kt S4 diu ohm - Tien mat 3.243.493.688 9.696.511.911 - Tien gin ngan hang kh8ng 1c5, hnn 159.855.707.480 294.038.108.322 - Cac khoan Mang throng tienci 118.000.000.000 41.000.000.000 COng 281.099.201.168 344.734.620.233
(*) La khoan ti& gal ad k; kin tai cdc ngtin hang ca that hgn dual 3 Mang.
Du tir nim gift tlen ngay dio hun La khoan tien giri tiet kiem tren 03 thang.
Phiii thu ngin bun cna khfich hang Cáo khoan phai thu khach hang char yea la phai thu throng mai mua ban phan bon cac loni.
Phdi thu ctic ben lien quan Se cut' 16+ So dill nam
Phdi thu cdc khdch hang kluic 898.629.077.475 456.871.750.759 - ang ty TNHH TM DV Thai Son 10.678.596.865 25.734.142.040 - Cong ty TNI1H Yetak — Cambodia 146.831.053.059 62.075.420.301 - Cong ty TNHH MTV Phong Chau 23.267.955.856 23.787.833.356 - COng ty "fNHH MTV Nguyen Le 20.501.762.000 18.005.057.000 - Cling ty TNHH TMDV Phan b6n Then WI 48.026.544.267 16.731,168200 - C8ng ty TNHH TMDV Kim Ngoan 46.838.686.417 15.907.274.600 - C8ng ty TNHH MTV VTNN VT Tien Thanh 26.391.740.146 21.376.336.496 - C8ng ty TNITH TM XNK Hung Tien 15.685.315.262 12.043.346.512 - Cana ty CP XNK Phan ben Minh Tan 54.767.408.985 - - Cac khach hang khan 505.640.014.618 261.211.172254 Cijng 898.629.077.475 456.871.750.759
TM truac cho nguai ban ngin hun Can khoan tra tank cho nguti ban chit yeu la tra tar& cho cáo 16 hang nhnp khan nguyen lieu du vao.
Tra Wet cho cdc ben lien quan SO cuei kt SO frau nim
Trd trut cho ngtrai bdn khdc 40.049.153.686 27.565.467249 - Cong ty Cp Nam Gia Hung 9.207.554.600 180.274.200 - Cong ty TNIIII TM DV SX Cdi Ten Kia 2.964.799.200 3.500.000.000 - Tra throe cho nmsoi ban khac 27.876.799.886 19.147427 285 COng 40.049.153.686 27.565.467.249
Ban dug& minh nay la mat ha phjn than?, va ph& awn ape tuna vai Bay can tai chink 15
CONG TY CO PHAN PHAN BON BINH DIEN 01a chi: C12/21 Quad Id IA, xU Tdn Bien, huydn Binh Chanh, Tp. Hd CM Minh THUYET MINI! BAO CAO TAI CHINH HOP PHUT Cho quy 2 kb thac ngay 30 thang 06 am 2018
5.
Phil thu ngin ban va dai h4n khic Phil thu ngan ban khac
S6 cuki tit Cid g6c Dv phang
SO diu nam Gil g6c Du Wong
Phdi thu ctic ben lien quan
Phdi thu to chfit, cd titian khdc 19.496.819.150 22.322.632.229 - Cac khan tam &lig caa 'Man vien 9.439.410.962 4.247.035.767 - Cac khan phai thu ngin han khac 10.057.408.188 18.075.596.462 COng 19.496.819.150 22.322.632.229
Phai thu dal bun khac SO cuiii ky S6 din nam
Chi dm Dkr phang Gia gOc Dv phong Phdi thu cdc ben lien quan 3.737.502.545 3.737.502.545 - Tap doan H6a chat Vitt Nam 3.737.502.545 - 3.737.502.545
Kfi cup; kfi qui 2.674.000.000 4.932.861.000 - COng ty TNHH MTV Cho [hue 2.674.000.000 - 2.674.000.000
TM chinh Ngan hang A Chau - Cong ty TN1111 Cho Time Tai - 1.258.861.000
Chinh Quóc Te Vitt Nam - Cac khan Icy quy khan - 1.000.000.000 gag 6.411.502.545 8.670.363.545
6. Hang t6n kho 56 cu6i lit
Chi glic thy phang 56 du nam
Gil g6c Dv phang - Hang mua dang di throng 32.564.462.430 - Nguyen litu, vat lieuu) 11.260.021.112 1.667.213.159.105 - aing cu, dung nu 1.411.630.560.640 11.938.627.415 - Chi phi sail xuAt kinh doanh
do dang 25.278.591.195 29.975.414.296
- Thanh phAm(2) 274.974.469.070 346.698.733.184 - Hang ha 7.297.071.978 - 10.702.350.974 Cang 1.730.440.713.995 - 2.099.092.747.404
(') Nguyen litu, vat lieu chi' yeu la uguyen litu phan bon cac loai: U-re, DAP, cao lanh,... (2) Thanh phtun la phin ben cac IoM.
7. san c6 (WM hem Huh Chi tiet tinh hinh tang giam tai san CO dinh hau hinh xem Pha lac so 01.
Bdn thuyit minh nay la mOt 60 phOn hpp thimh va pheii dwc doc chug vel &So cdo the chetah 16
CONG TY CO PHAN PHAN BON BiNH MEN ma chi: C12/21 Quic le 1A, a Tan Kien, huyen Binh Chinn, 7'p. Ha Chi Minh THUYET MINI BAO CAO TAI MINH HOP NHAT Cho quY 2 ket Mae nay 30 Mang 06 nam 2018
TM sin cto Binh thue lei chinh
Nguyen gie SO du nam Ket chuyin sang TSCD hau Innh S6 cu6i ky GM trj hao man SO deli nam Khau hao trong Icy Ket chuyin sang TSCD hau hInh SO cu6i Gil tn can lal SO dau nam S 6 cu6i
TM sin ce dinh va hinh
Nguyen gin SO dau atm Mua trong IcY Nlarong ban trong Icy S6 cu6i kt
GM trj hao mon SO deu nam 1Chiu hao trong Icy Nhuvng Mn trong Icy S6 cu6i ky
May m6c thidt bj gain
76.967.394.534 (52.755.343.921)
76.967.394.534 (52.755.343.921)
24.212.050.613 24.212.050.613
24.638.076.954 24.638.076.954 2.553.308.858 2.553.308.858
(13.728.980.271) (13.728.980.271) 13.462.405.541 13.462.405.541
52.329.317.580 52.329.317.580 10.749.645.072 10.749.645.072
Quydn sfr dung the) Phdn m6 gong
299.383.231.275 1.013.777.000 300.397.008.275
(15.006.289.912) 284.376.941.363
- (15.006.289.912) 1.013.777.000 285.390.718.363
5.131.520.903 659.821.661 5.791.342.564
1.000.799.850 72.829.294 1.073.629.144
6.132.320.753 732.650.955 6.864.971.708
Gii tri can lni SO du nam 294.251.710.372 353.955.339 294.605.665.711 SO cu6i kt 278.244.620.610 281.126.045 278.525.746.655 Thong d6: - Nguyen gill TSCD ye kink khdu hao hdt nhimg yin con sir dung: 295.000.000 clang. - Gia tri can Lai caa matsd TSCD vo kink ding tha chdp cac khoan vay la 13.746.235.979 clang.
("Quyan set dung dee caa Tap Joan gam: - Khu dal tça lgc tgi C12/21 Quac 10 1A, x5 Tan Kien, huyen Binh Chanh, Tp. Ha CM blink. Tat very
31 thang 12 nein, 2017, Cling ty chua duce aip gay chimg nhan quyan s, . dyng, hien Cong time caa Nha nu*. Gia trj dat dupe ghi nhan theo Quyat clink sO 32/QD-BTC ngay 03/01/2007 aim BO Tai chink va Van ban sd 9402/BTC-QLCS ngay 12/8/2008 caa Be Tai chink ye vic phe duyet phuong an xi( i tang the cac ca 86 nha dcit clic, Tap doan Rea chcit Viet Nam (7'6ng cong ty 816a chdt Viet Nam truac dc7y)tql Tp. HO Chi Minh.
Bdn thuydt minh nay h3 mOt ho phan hop thanh va phai theqc dpc cung vai Boo coo 16 nh 17
CONG TV CO PHAN PHAN BON BIN!! DIEN Dia chi: C12/21 Quay la IA, a Tan Kien, Moan Binh Chant,, Tp. Ha Chl Minh THUYET MINK BAO CAO TA! CHINA HOP NHAT Cho quy 2 ket ale nay 30 tang 06 nAm 2018
- Quyen sfr dyng deft so T00080/QSDD/0401-LA (pa igc toi xa Long Dinh, huyen Ca'n Duac, Long An.
- Quyan dyng 31.829 zn2 deft thue (mat /Than Sc that.: da 720, 725, 723, 721; ter ban dd s Id 3) theo Giajzz chimg nhan Quyen sfr citing deft set X267579 do UBND tinh Lam Ddng cdp ngay 15/11/2014. Quyen sth:dyng nay da thug chip cho Hop acing tin dung sd 0040/TON/16LD nam 2016 (xem them toi Thuyet mink V.I 8).
- Quyan szi dyng 5.200 m2 atit thue (thuac phan TK 278B (theta se 1,2); 0 ban rid se BD DC CS sa 2) theo Gidy cluing nhan Quyan sir dyng &it so AK 816767 do S6 Tai Nguyen vi2 Mei trzrang link Lam Dang cap ngety 22/4/2008. Quyen s& dyng , nay da thud chip cho Hop clang tin dung sta 0040/MN/IOLD ;tam 2016 (xem them tgi Thiry& minh V.18).
- Quyan sti dyng 4.000 m2 dcit thue (thira so 1642; 0 ban dd sot 3) theo Giciy cluing nhan Quyen sfr dyng, elcit so AK 816768 do Sa Tai Nguyen va Mai try, tinh Lam Dang cdp ngay 22/4/2008. Quiten sir dyng nay del (hue chap cho Hop elan& tin dyng so 0040/TDN/I6LD nam 2016 (xem them tai Thuyat minh V18).
Chi phi Ay dyng co' ban dd dang
SO du näm Chi phi ph& sinh trona kt
Kit chuyin vim TSCD trong kt
Kit chuyin giam khac Si euti kt
Xay dvng co. ban dar clang 41.337.192.473 - Cac hgni. mye cita nha may 24.486.433.920 18.693.379.150 (6.336.421.550) - 36.843.391.520
Binh Dien ti HA Chi Minh, Long An
- Cac hong myc khac caa 4.332.445.060 7.672.328.997 - 12.004.774.057 nha may Binh Dian MeKong
- Cac hong myc lchOc caa nha may Binh Dien Quang
2.398.134.000 1.511.466.000 (3.190.717.000) - 718.883.000
Trt - Cac hong num khric cita
nha may Binh Dian Lam 505.80 735 1.862.987.909 (1.244.968.265) (1.000.164.011) 123.657.368
Thing - Cie hang mue khac caa
nha may Binh Dian Ninh 9.614.377.758 3.119.313.386 (2.245.526.041) - 10 488.165.103
Binh COng 41.337.192.473 32.859.475.442 (13.017.632.859 (1.000.164.011) 60.178.871.048
Diu fir gap ytin yap dolt v khac
Bon vi &rot au fir S6 cuk kj, S6 sAu nam
Gil g6c Gil tri ho ty thy pang Gil Sc Gil tri hpp 1Y Dp pang Cong ty CO phin Du lich Sat Gen-Dag HA (*)
11.661.918.871 8.512.088.135 (3.149.830.736) 11.661.918.871 8.512.088.135 (3.149.830.736)
COng 11.661.918.871 8.512.088.135 (3.149.830.736) 11.661.918.871 8.512.088.135 (3.149.830.736)
09 La khoan dedu us vao Cling ty Cd phdn Du Itch Sea Gan — Dong Ha twang zing 1.164.564 cd phdn, (chain t) le 6,28% vdn diau menh gia 10.000 dang/co phan.
Ban thuyit mini: nay la mat ha phan hap thanh va phai dargc dye ding voi Bdo So tat chinh
18
So dau nAm S6 cu6i Phil lid cdc ben lien qua*
19 Ban rhuyit mirth nay 0 mar ba' phan hpp Minh va phai &my dac ding vai 134o clic tai chinh
CONIC TY CO PHAN PHAN BON BINH NEN Dja chi: C12/21 Quoc 111 IA, xd I'd,, ICMn, huyen Binh Chdnh, Tp. ff8 Chi Minh THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho quy 2 k6t thdc ngay 30 [hang 06 nam 2018
Lqi the Hwang mui Lgi tha thucmg mai phat sinh t6 via° mua cáo &mg ty con - Ceng ty CP Binh Di6n MeKong - Cong ty Cl' Binh Di6n pang Tri
COng
PM tra wiled bin ngin bun
Ph& tra cdc nhd cung cap khdc - C6ng ty TNHH TM DV Thai Son - Con ty TN!-!!-! Dau tu Tan Phat
Cong ty TNHH Eastchem - Cong ty CP Vinacam - Cling ty TNHH Phan ben Gia va
Cac rthã cung cttp khan COng
Tra fru& caa cdc khdch hang khdc - Dang Van Lan - Cong ty TNHH Vat tu Ming nghiap Tan Anh - Cac nguoi mua tra tie0 truat nglin two khan Cong
396.311.977.253 91.036.270.820 13.111.000.000 35.898.718.259 10.264.925.000 10.916.317.500
235.084.745.674 396.311.977.253
50.776.720.548 6.247,509.939 5.330.980.131
39.198.230.478 50.776.720.548
369.812.665.003 83.764.277.098 57.010.015.570 10.460.400.000 21.330.596.200 3.257.940.000
193.989.436.135 369.812.665.003
SO du nam
54.506.702.170 899.315.649
53.607,386.521 54.506.702.170
15. Tbue vã cic khoitn phai up Nha milk SO du Ram SO phat sinh trong 14 s6 cu6i id,
Phil nOp Phil thu SS OM nOp SS da Op PhAi nOp Phil thu - Thue GTGT 356.959.771 21.873.066 1.295.257.977 (1.130.756.380) 522.695.368 (23.107.066) - Thug xuat
nhEp khan - 6.040,183.783 (6.040.183.783)
- Thug thu nhap doanh nghigp
16.067.092.868 16.721.279.191 31.936.924.515 (23.674.382,476) 11.205.153.146 (3.596.797.430)
- Thue thu nhap a nhan
2254.711.040 54.856,851 4.532.552.126 (6.121.883.480) 808.780.863 (198.258.028)
- Thu e nha dat, thuE det
1.005.161.231 316.534.517 (1.321.695.748)
- Thug m8n bed 17.500.000 (17.500.000) - GM al guy&
su dung &It 114.687.620.655 - - 114.687.620.655
COng 134.371.545.565 I 6.798.009.l08 116.168.635.321 (138.289.942.835) 127.224.250.032 (3.818.162.5241
Phan be trong S6 en&
(42.387.664) 211.938.320 75.246.121 376.230.602
(117.633.785) 588.168.922
SS dAu nam 254.325.984 451.476.723
705.802.707
Tang trong kji
14. Nguti mua tra den trunk ngan ham SO cu6i ki
Tra truer Ma the ben lien quan
-
CONG TY CO PHAN PHAN BON BINH DIEN faci chi: C12/21 Quac I 1A, xa Tan KIM Moan Binh Chanh, Tp. Nd Our Minh THUYET MINI! BAO CAO TAI CHINH HOP NHAT Cho quy 2 ket fink ngay 30 thang 06 Mun 2018
Thui gid tri gta tang Tap doan nen thu e gid trj gia tang theo phvong phap Ichau Mr.
Thug 'Thep khan Tap &An ke khai va nem theo thong bdo ctia Chi cue Hai quail.
Thu/thu nhep doanh nghiep - Thu 6 suit:
Tap doan phai nOp thus thu nhdp doanh nghiep cho cite khoan thu nhdp tinh thue vai thu e suit phe thong 20%. Ceng ty CP Binh Dien Quang Trj hubng thus suet au dai 17% trong 10 nam, narn 2018 IA nam thfr 7 dugc huang thue suit nu dAi.
- Mien, giam thue thu nhdp dearth nghiap: C8ng ty CF Binh Dien Ninh Binh giam 50% so thue thu nhap doanh nghiep trong 4 nam (bat dau tfr narn 2017), narn 2018 la narn thir 02 Hume giam 50%.
Thue thu nhap doanh nghiep ('TNDN") phai nep trong nam ducic du tinh nhu sau:
Chi tieu Ky nay Kt fruit Tang loi nhuen khoan truck thue 176.369.005.633 253.999.390.505 Cac khoan dieu chinh tang, giam Igi nhudn ke toan de the dirth lqi nhudn chin thue thu nhap doanh nghiep: - Cdc khoan dieu chinh tang 1.143.510.914 705.782.380
1.025.877.129 588.148.595 + Chi phi khong hop bi +Phcin bei LO the among mgi do kip &al 117.633.785 117.633.785
- Cdc khoan dieu chinh giam - Thu Map chin thue 177.512.516.547 254.705.172.885 Trans 66: Thu nhap chiu Muer dupc giam 50% 30.008.525.134 44.787.635.511 Mut` LO ode nam truck dime chuyen sang Thue TNDN theo thu e suit ph O thong (20%) 35.502.503.309 50.941.034.577 Thue thu nhdp doanh nghiep chenh lech do 4 dung thue suat Ichac thu e suet phO thong
(564.726.281) (496.618.898)
Thue thu nhelp doanh nghiep throe giam 50% (3.000.852.513) (4.230.454.102) Thue TNDN hi truy thu cOa cdc Mint tnrdc - 216.607.496
Wing Thud TNDN Alai Op 31.936.924.515 46.430.569.073
Ban thuyit minh nay 0 mdt b pkin hpp thanh va phai dtrqc dpc ding veri Boo cao thi chinh
20
CONG TI' CO PHAN PHAN BON BINH DIEM I ha chi: C12/21 Qv& la IA, AA Tan Klan, huyan Binh Chanh, Tp. 1113 Chi Minh TTIUYET MINH BAO CAO TA1 CHINH KIP NHAT Cho q4 2 ktt thfic ngay 30 thang 06 nam 2018
Chi phi Oaf tra ngin h@n
Se en& kt S6 dAu nam - Mich truem chi phi chi& khan 29,226.907.711 51.916.712.287
- Lich fru& chi phi khuyAri mai 21.386.373.272 4.116.982.216
- Trich truffm h8 trg ban hang 25.236.677.999 10.944.477.000
- Inch truem chi phi siva chaa 16n 7.172.713.333
- Cac khoan phai tra ngin han khac 3.186.037.146 1.037.146
COng 86.208.709.461 66.979.208.649
Thai tra nein hen kink SO cuei itt SO du Dam
Phil tre CiiC hen llên quan 2.660.000.000 990.869.715 - Tap Doan H6a Chk Viet Nam 2.660.000.000 990.869.715
Phdi trd ale don 4 va cti ninin khdc 128.481.597.527 44.257,870.655 - Kinh phi Gang doan 1.930.971.839 1.848473.540 - Bao hitm xa fuji, y to, thAt nghiep 582.068.069 2.142.843.218 - C8 phai tra 101.994.399.241 10.800.000.000 - Cac khan phai tra ngan harf khac 23.974.158.378 29.466.553.907 COng 131.141.597.527 46.917.870.665
Vey ye fly thue tal chfnh nein hen và dai hen 18a. Vay vA nq time tai chfnh nein han
56 cu6i ky S6 din nam ce khA nfing !re
Cia tri nq Gil tri S6 c6 knit rang tra
nq Vey ngin hqn plan tri cac t6
chit va cá 'Than khic 1.761.154.347.788 1.761.154347.788
- Ngan hang TMCP A Chau — 60.140.938.114 60.140.938.114 CN Blnh Tay f')
- Ngan hang TMCP Cang 333.576.363.586 333.576.363.586 398.229.897.830 398.229.897.830 Thucmg Viet Nam-CN Tp. HCar)
- Ngan hang TMCP Bin Dien 72.472.601.775 72.472.601.775 35.821.666.700 35.821.666.700 Lien Viet - CN TplICA4(33
- Ng& hang TMCP Du tu 74.259.620.093 74.259.620.093 65.142.128.520 65.142.128.520 Ph& trian VN — CN Ham Nghi(4)
- Ngan hang TMCP Dan hr vã 80.388.151.591 80.388.151.591 104.523.457.300 104.523.457.300 Phat trik VN — CN Ben Nghem
- Ngan hang TMCP Ngoai thtrang Viet Nam — CN
351.704.720.907 351.704.720.907 403.867.954.280 403.867.954.280
Tp.HCM0) - Ngfin hang Nang nghiep va 32.340996.000 32.340.996.000
Phat trikn Nang than Viet Nam —CN Pha Nhuano
- Ngan hang TNIIII MTV 204.575.000.000 204.571000.000 98.957.780.672 98.957.780.672
Bon tinge` t minh n. la mat ha phan hpp thanh ha phdi dupe anc cling vni Mo cdo chinh
21
CONG TY CO PHAN PHAN HON BINH DIEN 19ja chi: C12/2I Quit N IA, .ra Tan Keen, huyOn Binh ChAnh, Tp. NJ Chi Minh THUYET MESH BAG CAO TAI CHINH HOP NHAT Cho quY 2 ket thee ngay 30 thing 06 nbm 2018
SO cu.& lc* 80 deu nem
Gil trj Se c6 kite tang tra
Off Gli trj Se co kha Jiang ha
no Shinhan Viet Nam(8)
- Ngan hang TNHH MTV Standard Chartered Viet Nam — TpHCM
- Ngan hang TMCP Phat trien 20.450.661.785 20.450,661.785 25.257.854.209 25.257.854.209 NM Tp.HCM (9)
- Vay nhan vidn cOng ty - Ngan hang TMCP Cong 149.855.051.152 149.855.051.152 139.605.309.158 139.605.309.158
Thucmg VN — CN Tay Sad Gendic9
- Ngan hang TMCP Ngotti 79.492.101.065 78.569,722.093 78.569.722.093 Thucmg VN — CN Tp.HCM('')
- Ngan hang Nang Nghiep& 26.000.000.000 26.000.000.000 Phat trien Mang then VN — CN Going Tre'23
- Ngan hang TMCP Cong 88.385.000.000 88.385,000.000 68.450.000.000 68.450.000.000 Thucmg Viet Nam —CN QuAng Tre13)
- Ngan hang TMCP C8ng thuang VN — CN Lam Deng
43.618.784.880 43.618.784.880
- Ngan hang TMCP Ngoai Thucmg Viet Nam — CN Da Lt
- Ngan hang TMCP Cang thuang VN — CN Ninh Binh"
107.366.004.444 107.366.004.444 224.246.642.912 224.246.642.912
Net thue tal chink do hn tra 2.043.156.946 2.043.156.946 8.478.423.226 8.478.423.226
Ojng 1.608.187.218.224 1.608.187.218.224 1.769.632.771.014 1.769.632.771.014
La khoan vay càa Ngan hang TMCP A Chau — Chi nhanh Binh Tay theo Hop ding so BIT.DN.212.290817 ngay 19 thang 08 nam 2017. Han mire: 100.000.000.000 ding. Mac &eh b6 sung van luu d6ng va abet hanh L/C ohne vii san xuat kinh doanh phan b6n. Lai suk theo timg nhan n. Vay tin chap.
LA khoan vay càa Ngan hang TMCP C6ng throng Viet Nam — Chi nhanh HO cia Minh theo Hop ding 17.2990270/HDCV/NEICT900-BFC ngay 02/10/2017. Hnn imic 1.000.000.000.000 d6ng. Mac dich b6 sung v6n ltru dOng ohne vu mua Nguyen vat lieu. Lai suat theo tUng Iln nhan no. Vay tin chap.
La khoan vay cim Ngan hang TMCP Bin din Lien Viet — Chi nhanh HO Chi Mirth theo Hon dOng S6 HDTD5082017151 ngay 01 thang 09 nam 2017. Hnn mire 100.000.000.000 gag. Moe dfch hO sung v6n km dOng phuc vu nhu eau san xuk kinh doanh. Lai suit theo tUng khé Ink nhan no. Vay tin Chap.
La khoan vay cla Nem hang TMCP Diu tx va Phat Men Viet Nam — Chi nhanh Ham Nghi theo Hop d6ng vay s6 0246/2017/5762220/HDTD ngay 24 thing 11 nam 2017. Hnn mac 200.000.000.000 Cling. Muc dIch 66 sung van Inn Ong phuc vu nhu c&u sari xuk kinh doanh. Lai sudt theo tang kite trot nhnn no. Vay tin chap.
Ban thuyit mini; nay la met ba phan hpp thank va phai duqc dgc cung v61Bdo coo tai chink 22
C6NG TV C6 PHAN PHAN BON BINH DAN Dia chi: C12/21 Quic 10 IA, xd Tan Bien, huyen Binh Chanh, Tp. Nd Chl Minh THUYET MINH BAO CAO TAICHINH HOP NFIAT Cho qu9 2 kat Mite nay 30 Mang 06 nam 2018
(5) La khoen vay cüa Ngan hang TMCP Dau Us va Phat trien Viet Nam — Chi nhanh Ben Nghe then Hgp deng vay se 60/2017/5762220/HDTD ngay 15 thang 09 nam 2017. Han mac 200000.000000 Ong. Mac dich be sung ,vOn hru Ong phuc vu nhu can sin xuat kinh doanh. LAi suet theo tang khe dm than ng. Vay tin chap..
(8) La lchoan vay cim Ngan hang TMCP Ngoai thuung Viet Nam — Chi nhanh He Chi Minh theo hap ding vay so 0073/ICHDN1/17NH rigay 15 thang 05 Mm 2017, Han mac 700.000.000.000 Clang. Muc dich b6 sung van ltru dOng phic vu nhu cAu san xuAt kinh doanh. UI suit theo timg Ian nhan ng. Vay tin chip.
(7) Là khoan vay caa Ngan hang Nang nghiep va Phat tan Ming then Viet Nam — Chi nhanh Pha Nhuitn theo hgp clang vay sO 1604LAV201600653 ngay 25 thing 08 nam 2016, han mac 90.000.000.000 ding. Muc dich 66 sung vOn hru (long, Mi suet 6%/nam. Vay tin chap.
La khoan vay caa Ngan hang TNHH MTV Shinhan Via Nam theo phu Igo hgp (thug s6 BC_ANNEYJBFC/2017 01 ngay 02/01/2017 coil Hcrp (tang vay SO BC_HDTD/BFC/201311 ngay 01 [hang 11 nam 2013 kern theo cac !Mu Ivo be sung theo tang l'an nhan ng. Han mac 10.000.000 USD. Mac dich be sung vOn tun Ong, lai suet theo timg Ian nhan ng. Vay tin chttp.
LA khoan vay cua Ngan hang TMCP Phat hien Nha Tp. HCM theo Hgp (tang se 6209/16/1IDTDHM-DN/166 ngay 02/11/2016. Han mirc: 100.000.000.000 Hong. Mvc dich be sung vOn km ging va 'Ma hanh L/C phuc vu san xuet kinh doanh than ben. Lai suat theo timg In nhan ng. Vay tin chap.
('') La khoan vay Ngan hang Thuang mai CO phan Cang thuang Via Nam - Chi nhanh Tay Sal Gen, theo Hgp Hang vay so 170260108/2017- HDTDHM/NHCT923-CTBINHDIENMEKONG ngay 21/11/2017. Han mire tin dung : 150.000.000.000 &Sag. Lai sat: Theo timg lAn nhan ng. Muc dich vay: Be sung van luu Ong phac vu boat Ong san xuet kink' doanh pliant ben vEl thuee bao ye thuc vat Binh Dien Mekong. Tai san the chap: La toan be, ng phai thu luan chuyen (Hgp Deng The Chap Quyen Tai San s6 130270162/VBSDBSHDTC). Toan hang hda luau chuyen vdi gia trj tai mgi theri diem kheng thap hon 30.000.000.000 deng (Bang chd: Ba muoi t deng) (Him ding the chap hang h6a s6 150270079 -1/VBSDBSIIDTC)..
La khoan vay Ngan hang TMCP Ngoai Thucmg Via Nam - Chi nhanh Thant) ph6 HO CM Minh, theo Hgp deng vay so 0171/ ICHDN1/17NH ngay 15/08/2017. Han mac tin dung: 80.000.000.000 Ching (Bang chic : Tam mita t9 deng ). Lai suat: Theo tang lan nhan my. Mix dich vay: sir dung met, mot so hoac tet cI cac khoan cep tin dung. Vay tin chep.
La khoan vay theo Hgp deng tin dung se 3900-LAV -201702549 ngay 12/12/2017 gitta Ngan hang NN va PT Nang Than Viet Nam - CN Quang Tn va Cling ty CF Binh Dien Quang Tri. Han mire cho vay: 50.000.000.000 clang. Mac dich vay: be sung von hm dOng. Thai han vay: theo tang lan than ng den Giiy than ng, tOi da khemg qua 06 thang. Lai suet cho vay: theo tang Jan nhan n hen Giiy than ng. Tai san dam bao: Cho vay kheing cen darn bao tai san voi mix vay ter 30.000.000.000 dang tr6 xuang. Khoan vay hien tai chua can tai san dam bao.
" La khoan vay theo Hem clang tin dyng sO 1610/2017-HDCVHM/NHCT450-BINH DIEN ngay 19/10/2017. Han mac cho vay: 100.000.000.000 Clang (bao gam cac khoan n [huge hcp ding tin dung s6 1908/2016-HDTDHM/450-CT BINH DEN ngay 19/08/2016). Muc dich vay: ho sung yen km Ong - Kinh doanh than ban. Thai han vay: theo tang lin nhan ng tren Clay nhan ng, toi da khemg qua 06 thang. Lai suit cho vay: theo tang len nhen ng tren Gitly nhan ng.
Ban (buy& minh nay /a mOt 60 ph4n hop thanh ve tphai ago doc ding yen Boo tho lai chInh 23
CONG TY CO PHAN PHAN BON BINH DIEN Mach': C12/21 Quifc la 14, xd Tan Kien, huyen Binh Chanh, Tp. He Chi Minh THUYET MINI! BAO CAO TAI CHiNH HQIP NHAT Cho quy 2 St thac ngay 30 thang 06 am 2018
Tai san dam bao: The chap toan b0 hang boa thu0c quyen se httu cua Cong ty theo HO the chap hang hem so 1403/2014/TCHH ngay 14/03/2014 (Xem T.Minh V.4); The chap toan b cac khoan ny phai thu cna Cong ty theo HD the chap hang h6a sO 1403/2014/TCHH ngay 14/03/2014 (Xem T.Minh V.2); The chap wan b TSCD thu0c quyen ser Mu cüa Cling ty theo HD the chap tai sun sto 3006/2017/ROTC ngay 30/06/2017 vã se 3008/2017/HDTC ngay 01/09/2017 giva NH TMCP Cang Throng VN - CN Quang Tri va Cong ty Cp Binh Dien Qutmg "Fri.
(14) Là khoan vay theo Hop ding cho vay ham mat se 01/2017-HDTDHM/NHCT400-BD ngay 26/04/2017;. Han mac vay: 250.000.000.000 ding; Mvc dfch vay: be sung von fun Ong; Thai han vay: theo tang len nhan no teen Giey nhari ng, t6i da khong qua 6 thing; Lai suAt cho vay: theo ffing thn nhan ng tran (May nhan ng; Tai san dam bao:
Tat sein dam bao 1: Than ba hong myc cling trinh thuac dye On Dciu tic dry' dung nha may san suet phan ban NPK Binh Dien - Minh Binh, duce x -4 dtmg va Irfp at hen din tich 113.603,2 m2 tot tha difit se 22, ter bon de so 5 tot Khu cang nghiep Khdnh xd Khanh Ph4 huyen Yen Khanh, tinh Ninh Binh theo Hpp deng the chap tai san se 08/2015-HDTCBDS/NHCT400 ngay 06/06/2015 va Hop deng the chilp at tang son se 02/2017-HDTCBDSINHCT400-BD ngeiy 19/09/2017.
+Tat san dam bac) 2: Toan a vat tir, day chuyin, miry mac (hilt bi, plurang lien van nit truyen an... dupe lOp at, van hanh va thuac do On Ddu tie thy chmg nha may san suet phan ban Binh Dien - Ninh Binh tot Kim cang nghiep Khanh Pha, xd Kruinh Phil, huyen Yen Khanh, tinh Ninh Binh theo Hop ang the cap tea san se 09/2015-HDTCBDS/NHCT400 nay 05/06/2015 va Hop deng the chip at dang sem se 01/2017-HDTCDSINHCT400-BD ngay 19/09/2017. Ted son dam beta be sung 3.1: Toem ba hang boa ten kho luan chuyen (phdn ben va ccic nguyen lieu sem xuat phan ban) theo Hap deng the chip hang hod so 01-HDTCHH/NHCT400 ngay 15/10/2015 va cdc van ban sera dei be sung kern theo. Tat san dam bdo be sung 3.2: Quyen phai thu elm Cang tyCd phcin Binh Dien Ninh Binh theo Hpp clang the chcip guy& tai scin so 01/2016/HDTCPT/NHCT400 ngay 20/07/2016 va Mc van ban sera ddi be sung kern theo.
Chi dit sá phat sinh vi Sc khan vay, nx thue tai chinh ngan hqn thing ky nh It Salt Se tien vay phat SO tien vay da tra
SO dim nam sinh trong lit trona kt
s6 en& ics, Vay ngen han ngan hang Ng thua tài chfnh den han tra gang
1.761.154.347,788 2.173.645.858.658 (2.328.656.145.168) 1.606.144.061.278
8.478.423.226 - (6.435.266.280) 2.043,156.946
1.769.632.771.014 2.173.645.858.658 2.335.091.411.448 1.608.187.218.224
Ban ()ivy& minh nay la mot b0 phOn hop thanh và phdi &too doc cling Si &la cáo tai chinh 24
CONG TY CO PHAN PHAN BON BINH DIEN DM din C12/21 Qudc 10 IA, .r01Tdn Klan, huydn Binh CMS; Tp, HO Chi Minh THUYET MINE BAO CAO TAI CHINN HOP NEAT Cho quy 2 ket thim ngay 30 thang 06 !tam 2018
18b. Vay va nq thue thi chin!' dai ban
SO cu6i kir S6 dell dm
GM tri SO c6 kha Jiang
tri nq Cia trj SO c6 khi nhng
tri nq
Vay Mtn phai tra eau to chirc vi ca 'than Muir
222.790.656.509 222.790.656.509 169.997.184.944 169.997.184.944
- Ngan hang TMCP Cling thuang 21.322.100.000 21.322.100.000 16.596,604.000 16.596.604.000 VN — CN Tay Sal 06M7
- Ngan hang TMCP Ngotti thuang 32.125.279.561 32.125.279.561 33.585.587.253 33.585.587.253 VN —CN Tp.HCM(2)
-Ngan hang TMCP Cons thurmg 169.343.276.948 169.343.276.948 119.814.993.691 119.814.993.691 VN — CN Ninb Binh(3)
thue tai chinh 773.629.242 773.629.242 773.629.242 773.629.242 - C8ng ty Cho thua Tâi chlnh
TNHH MTV Ngan hang TMCP Gong thuang Vi4t Nam
- Cling ty TNI-IH Cho thud OA chfnh Ngan hang A Chau (4)
773.629.242 773.629.242 773.629.242 773.629.242
- C6ng ty TNHH Cho thud lid chfnh Quac ta Viat Narn
Ceng 223.564.285.751 223.564.285.751 170.770.814.186 170.770.814.186
(') La khaki vay Nem hang TMCP C8ng thucmg Viet Nam - Chi nhanh Tay Sai GM; theo Hop deng vay so 150270045/2015- IIDTDTIM/NHCT923 ngay 10/06/2015. Then han cho vay la 96 thang ke tr ngay giai ngan, an han 12 thang ke ta ngay giai ngan elan tien. Han mirc tin clang: 25.000.000000 den. Lai sdt Theo timg Mn nhen no. Mac dich vay : Phoc vii cho dkr an nha may phan bon va thuoc bao v thuc vat Binh Dien Mekong. Tai sun the chap: Clay chang nhan quyen sir clang dat sO BMI89701 va so BM189702 do UBND Unit Tay Ninh cap ngay 19/01/2015. Toan be may mac thiet bj dang duct lap dat va stk clang tai nha may phan ban thuac BVTV Binh in - Mekong KCN Thanh Thanh COng, huyen Trang Bang, tinh Tay Ninh cüa Ceong ty CO phan Binh Dien Mekong.
La khoan vay Ngfin hang, TMCP Ngoai Thucmg Viet Nam - Chi nhanh Th1mh pith H6 Chi Minh, theo Hop dang tin dang so 0209/KHDN1/16DH ngay 12/12/2016. Then han cho vay la 84 thang Ice tir ngay githi ngan dau den, an han 06 thang ké tfr ngay giai ngan dau Eon. Han mfrt tin clung: 37.968.000.000 ding nhtmg tOi da khang vinyl qua 80% tOng mac dau tu cim du an. Lk suet: Theo tang lan nhan no. Mac &eh vay: Phoc vi cho du an nha may phan ben va thu6c bao 4 Mac it Binh Dien Mekong. Tai sail the chap: Quyen sfr dung dAt so 06/2016/HDTL1D - TTCIZ ngay 25/08/2016.
La lchoan vay theo cac hop Clang tin dung: - Hap d6ng tin dung so 08/2015-HDTD/NHCT400- BINH DIEN ngay 10/06/2015; Mac dich vay:
dau tit xay dkmg du An Nha may san xuat phan bon NPK Binh Dien-Ninh Binh; Thai han vay: 84 thang ke tir tan giai ngan dau tier Lai suat cho vay: theo tang iAn nlign no. ten City nhem no; Tai san dam bao: Theo Hop clang the chap so 08/2015-HDTCBDS/NHCT400 ngay 05 thang 06 nam 2015 bao gOm cac hang moo hien c6 va fly chmg them thuec du an xay dung nha may NPK tren thCra dAt so 22, tä ban dO s65 tai KCN Khanh Phü, huyen Yen Khanh, tinh Ninh Binh.
Ban thuyit mirth nay la mat ha phan hpp thanh Ira phdi apt ape cling yeti Brio con tai chin); 25
CoNG TY CO PHAN PHAN BON BINH DIEN Dia che C12/21 Quicla ld, xd Tan Kien, huyen Binh Chan& Tp. He CM Minh THHYET MINH BAO CAO TA! CHIN!! HOP NHAT Cho guy 2 ket thtic ngay 30 thang 06 nam 2018
Hop deng so 09/2015 — HDTCDS/NHCT400 ngay 05/06/2015 bao gem Wan b0 may m6c, day chuyen, tin& hi hien co va hinh thanh trong turn lai Chu& da an NM may san xuAt NPK tai KCN Khanh Pha, huyen Yen Kith, Bob Ninh Binh.
- Hop tang tin dung sO 01/2017-HDTD/NIICT400-13D ngay 20/11/2017; Han mire cho vay: 96.000.000.000 deng; Thai hn vay: 72 thing Ice tir lAn giai ngan du tien; Lai suit cho vay: theo tang lin nhan no tren Giiy nhan no; Tai san darn bao:
Tai san cicim boo 1: roan bfi hong mgc cling trinh thuac du an Dein ter 'ray ihmg nha may san xucit pluin ban NPK Binh Dien - Ninh Binh, duvc xtly dung va lap clat tren din tich 111603,2 m2 tot dui deft sd 2Z ta ban do sO 5:0 Kim cans nghiep Khanh Phu, xö Khanh PM, huyen Yen Khanh, tinh Ninh Binh theo Hop d'Ong the chap ted san sot 08/2015-HDTCBDS/NHCT400 ngay 06/06/2015 va Hop &Ong the` chcip Mt clang san sd 02/2017-HDTCBDS/NHCT400-BD ngety 19/09/2011
+Tai san dam bcio 2: Than 110 vat tic, day chuyene may mac thiet bi, phuong tin van tat truy'dn den... awe lap dat, van hanh va thuac du an Deiu la xáy chmg nha may san xudt phein ban Binh Dien - Ninh Binh toi Em cang nghiep Khemh Phu, xã Khcinh Phu, huyen Yen Khan/I, Ninh Binh theo Hop ddng the chap tai san sd 09/2015-HDTCBDS/NHCT400 ngety 05106/2015 va Hop ddng the chcfp belt clang son so' 01/2017-11DTCDS/NHCT400-BD ngay 19/09/2017. Tat san dam bao bd sung 3.1: Toan bØ hang ,ho6 ton kho lucin chuyen (phem ben va cac nguyen lieu sem xucit phan ban) theo Hop dang the chap hang hod so 01-HDTCHH/NHCT400 ngay 15/10/2015 va the van ban situ dor ad sung kern theo..
san dam bao bd sung 3.2: Quyen phai thu eau Cang ty CO phein Binh Dien Ninh Binh theo Hop deng the chap quyen tat san so 01/2016/HDTCPTINHCT400 ngay 20/07/2016 vet crib van ban saa el& bed sung kern theo
(4)La khoan no thue chinh caa Hop dOng cho thue tat chinh sO 12.09.11/HDTTC-BD ngay 20/12/2011 va Hop ddng sO 02.10.14/HDCTIt-BD ngixy 02/10/2014 giaa Cong ty T1VHH MTV Thue Tai chinh Nem hang TMCP A Chau ved Cang ty CO phan Phan bon Binh Dien.
Kphgn thank loan Sc no thue tai chink dai hgn nhu sau:
SO culii kt So diu Tn. 1 nam ft& xutmg Tren 1 nam den 5 nam
223.564.285.751
170.770.814.186 Tren 5 nam C0ng
223.564.285.751 170.770.814.186
Chi tilt se phat sinh ve Mc khoan vay, no thug tat chink at lion trong ky nhu saw Sti tan vay ph& SO Ben vay da hi
SO du nam sinh trong 10 trong 10 SO cuoi 14
Vay dai hp 169.997.184.944 78.464.631.250 (25.671.159.685) 222.790.656309
No thue tai chinh 773.629.242 - 773.629.242
COng 170.770.814.186 78.464.631.250 (25.671.159.685) 223.564.285.751
Ban thuyit minh nay la mat 60 phan hpp thanh va phal dirivc dpc cling vol Boo ttio tat chinh 26
CONG TY CO PHAN PHAN BON BiNH DIEN Dia Cl2/21 Quac16 IA, Mt Tan Kik, huyen Binh Minh, Tp. Ha Chi Minh THUYET MINH BAO CAO TA! MINH nçip NHAT Cho gut 2 lat thin ngay 30 thing 06 dm 2018
S6 d&u nam Tang do trich
1ap tfr Igi nhuan Tang khan Chi guy trong 1/9 s6 cu6i kt 14.436.091.941 45.895313.467 674.816.960 (28.562.937.939) 32.443.684.429
14.436.091.941 45.895.713.467 674.816.960 (28.562.937.939) 32.443.684.429
20. VOn chit s& heru Bang dai chilu biln Ong clia win did .0 hat. Th6ng tin N4 bi6n dOng caa -AI chü seflth duce trinh bay & Phu Inc so 02 dinh kern.
Chi tilt von gdp caa sb SA cuoi kt S6 du nam
Viin c6 plan thigmg T9 14 (%) Vim c6 plan thigeng T914 (%) - Tap doan 116a chit Viet Nam 371.592.000.000 65,00 371.592.000.000 65,00 - Cac do deng khan 200.087.930.000 35,00 200.087.930.000 35,00 COng 571.679.930.000 100,00 571.679.930.000 100,00 Tinh hinh gap vitt dilu nhir saw
Theo Gihy than nh4n ding k3I doanh nghiQp VOn dieu I da gap Yon thin I eon phai gap
571.679.930.000 571.679.930.000 gag 571.679.930.000 571.679.930.000
Cdc giao dick vi von vdti ale elsa so. hitu va philn
- VOndAutucuachusahthi
phei co tar, chlal0 nhuOn Ky nay Kt truCrc
+ Von g6p du ntlm 571.679.930.000 476.400.000.000 + Von gen cuei 571.679.930,000 571.679.930.000 - C6 dm, lgi nhuart cong ty mg da chia (85.751.989.500) (57.167.993.000)
20iL CO phieu SO cu6i itt SO du aim
SO luong c6 phieu ding kt phat hanh SO lucing c6 phieu eta phat hanh/ban ra &mg chUng 57.167.993 57.167.993 - Co phi& pho thong 57.167.993 57.167.993 - CO philu wu did (logi dux phein 160 16 Van
chzi so. hieu) SO lugng c6 phial dirge mua li - Co phieru phti thOng - COphiluwuddi SO lucng cO phieu dang hru hanh 57.167.993 57.167.993 - CC; philu phl thong 57.167.993 57.167.993 - C philu Lai dill
Menh gid co phieu dang km hanh: 10.000/CP.
Bon thuyit minh nay to mOt b0 phan hpp thanh va phdi (km Ay cUng vOi Boo cao tal chinh 27
19. Quy khen tinging, ph& Içi
Quy khen thuang, phac lqi, thuang ban di6u hanh
C4ng
CONG TV CO PHAN PHAN BON BINH DIETS Dia chi: C12/21 Quac 10 IA, .0 Tan Keen, huyen Binh Chcanh, Tp. Ha ChI Minh THUYET MINE1 BAO CAO TA! CHINE' HQP NHAT Cho guy 2 ket tithe ogay 30 thing 06 nam 2018
20e. ale quf thu doanh nghiep - Qu9 du tu phat trien dung de dau tu ma rung quy md kinh doanh hoic Clan tu chi& sau caa Tap
doan. - Quy Ichac thuac von chu sâ hfru dung de be sung von dieu le.
21. Cie moc ngoid bang can 061 kê toin Ngooi t4 cat 1o91
SO nu& kk SO diu ram Dollar My (USD) 2.281.925,43 2.155.534,32 Euro (EUR) 56,6 72,8
VI. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY THONG BAO CAO KtT QUA HOST KING JUNE DOANH (don vj dub: VND) Doanh thu ban hhng vA cung cAp djch vo
Kt nay Kt trunk - Doanh thu hog dOng ban thanh pham 3.357.013.097.896 3.263.042.877.118 - Doanh thu hog &Mg dich v1, khan 45.527.217.517 10.560.029.382 COng 3.402.540.315.413 3.273.602.906.500
Cie khoin giant tra. Kt nay Kt trunt
- Chit Ich6u thucmg moi, hang ban tra lai COng
57.015.534.207 50.137.127.865
57.015.534.207 50.137.127.865
GM win hang ban
Kt nay - Gia vOn thann phalli, hang hda aa ban 2.875.432.203.657 - Gid von hog Ong dich vi, khfie 18.384.032.992 Cling 2.893.816.236.649
trut 2.719.357.731.067
3.253.119.689 2.722.610.850.756
Doanh thu hoot Ong di chink
Kt nay trunt - Lai tin gai - Khan COng
Chi phi tai chinh
1.234277.894 1.056.154.654
1.462.201.049 1.233.961.297
2.696.478.943 2.290.115.951
Kt nay trtrdt
- Chi phi Di vay, lai thud tai chinh 57.432.884.346 48.836.777.640 - Chi& khan thanh toan 13308.365.703 15.496.341.650 - Khac 496.416.331 2.165.874.765 Ci)ng 71.637.666.380 66.498.994.055
Ban thuyIt mirth nay la mat ha phan hap thanh ya ph& duct Bac cing yeti Boo cera tai chin?, 28
CONG TV CO PHA1N PHAN BON BiNH DIEN Dia chi: C12/21 Quoc la 19, xd Tan Kien, kW!, Binh Chcinh, Tp. lid Chi Minh THUYET MINH HAG CAO TAI CHINH HOP NHAT Cho quy 2 ket that ngay 30 titans 06 nam 2018
Chi phi bin hang
Kt nay Kt try&
- Chi phi cho nhan vien 7.134.716.223 7.896.751,317 - Chi phi quang hi throng hiau 4 thi 52.729.696.529 33.500.745.920 - Chi phi h8 trg ban hang 38.198.325.000 21.856.239.772 - Chi phi hang qua tang 17.919.162.076 4.832.702.298 - Chi phi van chuyen 12.641.499.520 8.040405.114 - Chi phi mua ngoai va bang tien khan 31.831.781.504 50.392.754.921 Qin 160.455.180.852 126.519.599.342
Chi phi quail 19 doanh nghiep
Ky nay Ky tnr6c - Chi phi nhan vien 26.239.734.027 22.943.923.414 - Chi phi khau hao tãi san e6 dinh 2.665.953,744 2.444.619.061 - Lgi the thtrong mai 117.631785 117.633.785 - Chi phi dich vi,1 mua ngoai va bang tien khac 30.017.716.406 30378.258.354 Cong 59.041.037.962 55.884.434.614
Thu nhgp khac
Kt nay Kt try& I. - Thu tir thanh 1y MI sari có dinh 13.118.971.906 369.090.909 - Thu nhap khac 633.878.583 240.568.397 COLT 13.752.850.489 609.659.306
Chi phi Ichac Kt nay Kt trin5t
- Chi phi khan 654.983.162 852.284,620 Cgng 654.983.162 852.284.620
Chi phi thud thu nhgp doanh nghi§p ("TNDN") hifn hank
Kt nay Kt fru& - Chi phi [hue TNDN &di tTen thu nhap ehjuthué 31,936.924.515 46.213.961.577
nam hien hanh - Dieu chinh chi phi [hue TNDN caa cac atm 216.607.496
fru& vao chi phi thue thu nhap hien hat Dam nay
Tong chi phi thu e TNDN hi§n hinh 31.936.924.515 46.430.569.073
Ban thuydt minh nay la mcn b5 pkin hqp thenh ya phdi (Inge clyc cling ydi Ban Mo tàichinh
29
CONG TY CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quac 10 IA, xd Tan Kier; huyen Binh Chrinh, Tp, Nd Chi Minh Mint MINH 13.40 CAO TA! OHM HOP NHAT Cho guy 2 kit thgc net), 30 titans 06 ram 2018
Lai cu ban tren c phik Kt nay Kt trunk
Lori tilou4t1 Ice tonn sau thue TNDN enact, deng dm Ong ty mg
106.782.573.734 167.983.277.613
Ck khoan dieu chinh tang, giam Igi nhulin Ice toan a .i. dinh Igi nhuan phan L16 cho cO dOng s& hat c6 phieu phi!' thong: - Trich quy lchen thireng, phac lgi r) 10.678.257.373 (13.438.662.209) Lgi nhuan t1nh lai co ban tren có phieu 96.104.316.361 154.544.615.404 86 lugng binh quan gia guyen can ca phieu ph6 57.167.993 57.167.993 Meng Clang lou hanh trong kt (CP) Lai co ban tren c6 phien (dling/CP) 1.681 2.703
(*) Quy khen thwang, pink 10 nay chroc tam (rich 10% theo 10 nhuan sau thug cUa ml tang dug cong ty me trong KY nay.
Quy khen this-ring, phac 10 Nam me& dux (rich theo Nghl guyit Dor hat co (long thwang Men ngay 25/09/2017.
Lai suy giain tan a phieu nay trubc
Loi ntman Ice twin sau time TNDN caa co dong dui dog ty mg
106.782.573.734 167.983.277.613
Ca° khoan dieu chinh tang, giam Ica nhuan ke than de xac dinh lgi nhuan phan b6 cho c6 &mg so hau c6 phieu ph6 thong: - Trich guy khan thuting, phac Igi (*) 10 678 257 373 (13438.662.209) Loi nhuan tinh lai suy giam tren có phieu 96.104.316.361 154.544.615.404 SO arcing binh quan gia guyen cua có phieu ph6 57.167.993 57.167.993 theng Hang hm hanh trong kt (CP) Lai suy giam teen c6 phitu (dOng/CP) 1.681 2.703
Quy khen thwang, phac 10 KY nay throe tom trich cong ty trong nay.
Chi phi sin matt kinh doanh then yen to
10% theo LO nhuan sau thud cua co tang cita
KY nay HST &ink - Chi phi nguyen lieu, vat lieu 2.522.928.962.202 2.532.930.819.546 - Chi phi nhan cOng 149.302117.559 151.849.566363 - Chi phi kheu hao tai san cep dinh 38.904.363.661 32.180.598.399 - Chi phi dich vi mua ngoai va bang tien khan 281.211.984.665 234.906.555.118 Ckg 2.992.347.428.087 2.951.867.539.826
Ban thuyh min! nay la mat bo philn hop than"; va phai aw0c d0c ding voi Boo coo tai chin!? 30
CONG TY co PHAN PHAN BON BINH BIEN Dia chi: C12/21 Quic to 1A, xd Tan Kien, huyen Binh Clutnh, Tp. Hd Chi Minh THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho guy 2 ket them ngily 30 thing 06 nam 2018
VII. NHENG THONG TIN KHAC I. Ng dem tang
Tai thai diem lap Bac cao tai chinh (hgp nhat) gift then HO khang co yen th nao cho thay c6 the phat sinh khoan ng nem tang ma Tap (loan có nghia phei thanh toan.
2. Giao djch va A du vet dc ben lien quan Caz ben lien quan v&i Tap &An So thanh vien quan 1 chi] chat, cac oft nhan c6 lien quan vdri cáo thanh vien quan IY Ghia chat Ira cac ben lien quan Ichac.
2a. Giao dich vet so dir vol cdc thtinh vien man If cha chat va cdc at nhan a lien quart vai Mc thank vien main 1.0 chti chat (bao gam the HOi dang qmin trj, Ban lam sod!, Ban Tang Calm frac va Kd loin Meng) Thu nkip cad cac thanh vien qudn lj chu
Ky nay tnthc
2.853.465.000
180.976.000
3.034.441.000
Lamig, thuemg vd tha lao
CO Mc a nhan bang tien
CQng
3.417.080.002
3.417.080.002
213. Giao dich v6i cdc ben lien quan khác Cdc ben lien quan khan voi Cong ty Mai quan ht Tap doin Hen chat Vitt Nam LA ding ty mc (einem 65,00% An Hien I ona
Cling ty CP Phan bon Binh Oils)
Ni dung giao dfch: Ky nay Ky frank
Cang ty CP Phan ben Binh Dien chi c6 tat 37.159.200.000
C6ng ty CP Phan ben Binh Dien phai thu 3.737.502.545 3.737.502.545 khac (tai ngay 30/06/2018) (tai ngay 31/12/2017)
Cong ty CP Phan ban Binh Dien phai tra 2.660.000.000 2.660.000.000 khac (tai ngay 30/06/2018) (tth net)/ 31/12/2017)
Ban thuyie minh ndylà mOt ba ph4n thank ve tphdi duqc dgc mingv6iBeto cdo tat clanh 31
CONG TV CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quic N IA, xö Tan Klan, buyer; Binh Chanh, Tp. Ha ChI Minh THUYET MINH BAO CAO TAI CHINN HQP NHAT Cho out 2 ket [hoc ngAy 30 thing 06 !lam 2018
3. Bao cao b6 phAn
- Brio ccio b() NUM theo linh virc kink doanh Hog Ong kinh doanh cüa TOp dan cha yea kinh doanh phan bon.
- Edo cdo ba phon theo khu vire cap 1.0
KS, nay
Chi tieu NO dia XuAt khAu ging
Doanh thu than ye ban hang vi cung Sp (Itch 14.1 2.901.394.164.131 444.130.617.075 3.345.524.781.206
Gia vOn hang ban 2.522.539.472.754 371.276.763.895 2193.816.236.649
Lqi nhuan dp vi ban hang vi cung cap djch vy 378.854.691.377 72.853.853.180 451.708.544.557
K; fru*
CM lieu N41 dja Xuat khan CQng
Doanh thu than ,A ban hang vi cung cAp chch vu 2.808.287.655.207 415.178.123428 3.223.465.778.635
Gia von hang ban 2.352.928.007.512 369.682.843.244 2.722.610.850.756
Lqi nhuan dp va ban hang vi cung cap djch vy 455.359.647.695 45.495.280.184 500.854.927.879
4. chi flit lira chat& flan tq
Ma s 36. CO hie lyi nhutin OA tra cho chei so• Mr° - ang ty mc aa tra c6 the, Igi nhuan cho cO dong
Kt nay
Kt truirc
- Can Sing ty con aa tiac6 tut, Ii nhuan cho cO 1.863.651.200 75.763.053.580 clong kh6ng kiAm soat
COng 1.863.651.200 75.763.053.580
Ban ih inh nay la nide bp 14n hap thanh va phdi d c doe cisng vOi Beio cdo kli chenh 32
Tp Ho Chi Minh, ngdy 27 awing 7 /Om 2018.
Ngutri Ihp Win
THAN NGQC HUNG
Mum
THAN TAN SON 6 VAN BONG
CONG TV CO PHAN PHAN BON BINH DIEN Dia chi: C12/21 Quik td IA, xd Tan Kien, huyen Binh Cheinh, Tp. HJ Chi Minh THUYET MINH BAG Cd0 TAI CHINH HP NHIT Cho qujf 2 ket Mac ngay 30 Mang 06 ram 2018
TM sin dam ban
77a san (hi chap cho drm vj khdc Tai san dam bao: De darn bao cho khoan vay, Tap doan da the chap hang tan kho, nha cna vg kik Vac, quyan six dong dat, may m6c thiet bj, phucmg tin van tai, tai san cO din]) helm birth khac (thuyet minh s V.I8a, V.1 ah).
Nhan thi chap Eta san caa don vj khdc
C6ng ty khaIng có nhan tai san the chap dr cac don vi khac.
KM ngng hoot (Ong hen toe Tai thbi diem lap Bao cao tài chInh (hgp nhat) gala nien d kheing cO yen t6 nao cho they c6 the anh hiremg etAn kha nang hog Ong lien tgc cila Tap doan. Do vay, Beg can tai clairth (hop nhat) giflu nien dO the Ick ke Wan 06 thang kat thtic ngay 30 thang 06 nam 2018 dtrgc lap dga tren gia thiet Tap doan hog dOng Icinh doanh lien tgc.
CM s. kin phat sinh sau nggy k4t thgc twin
Bdo cao tai chfnh (hop nhat) gift nien dO cna Tap dean cho ka Man 06 than kat thnc ngay 30 thang 06 nam 2018 se Ichong bj anh huanag nghiem tong bari bet ky khoan mgc, nghiap vg hay sg kin quan trgng hoc c6 ban chat bat thuemg nao phat sinh ter ngay ket thaw Ick ke toan cho den ngay lap Sao cao nay cAn thiat phi có do dieu chinh so lieu hoc cang be trong Bao cao titi chinh (hcm Milt) gift lien HO.
Ban I/nyu mini, la mot 60 phdn hqp thanh vIt phdi dwc dpc ding voi &So cap tai chinh 33
THAN NGQC HUNG
Tp CONG C6 PH PHAN
%BINH 4441
nh, ngay 27 tilting 7 nam 2018.
34
GONG TV CO PHAN PHAN BON BINH BIEN Daa chi: C12/21 Qudc J IA, sa Tan Kien, huyf at Shah Chanh, Tp jid Chi Minh BAO CAO TAI CHINI1 (11QP NT1AT) GHIA MEN HQ Cho gut 2 ket Ihác ngay 30 thing 06 nim 2018 Ban Maya minh Bio co Hi chinh hyp nhtd p theM
PM) LVC SO 01: TINH HiNH TANG GIAM TAI SAN CO DINH H1311 HiNH
Chi tieu Nha cira, yet Men
frac May mac, thief hi e Plurang tin van
x - tilttruYen &Mr
Thiat hi (king Cy
quin IS, TM sin c6 dInh lulu Mob khic
Cang
I. Nguyen gig TSUI hiru hkth I. So du dau Rim 457 822.460.664 _4).328.71L656 38.637.272 088 4366.733.308 11.589.279.483 718.744.457.199 2 Tang tong et 12.655.861.474 67.307.930.941 2.948.880.000 1.051.250.000 474.327.351 84,438.249.766 - Tang do mua mai 5361.290.974 14.426.701.020 2.948.880.000 1 051 250 000 - 23.788.121.994 - Tang ig sely dwnz cc bàn d&dang 7294.570.500 - 474.327.351 7.768.897,851 - Tat san (hue tai clanh at chuyen sang 52.881.229.921 - 52.881.229.921
Oiittp trong kit - Thanh ip nhurong ban - Giam glide -
S6 dir cuiii kir 470.478.322.138 273.636.642.597 41.586.152.088 5.417983308 12.063.606.834 803.182.706.965 Trong da- TSCD Da Idutu hew It nhung 23.688.700.835 31423.717.762 7.994.536.056 1.487.059_539 66.594.014.192 II Gil tri hao man 1ay ki 1 S6 rhr dAu nem 140.132.971.294 121.779.807.062 21377 444.290 3.119.070 902 2.604.737.976 289.014.031.524
Tara tong nam 19.325.976.717 25.864.847.264 2.383.197.168 337.503393 1.094.881.387 49.006.405.929 - Shins him Iron 10 19 325 976 717 12.135.866.993 2.383.197.168 337 503.393 1.094.881387 35.277.425.658 - To san ihue tai chinh Ice( chrogn sang - 13.728.980.271 - 13.728.980.271
Giam Wong nem - - - - Thatth fp, nhirang ban - Giant While (*) . - - 4 So thr cuoi nem 159 458 948.011 147 644 654326 23.760.641.458 3.456.574.295 3.699.619363 338.020.437.453 1111 GM Pa con lai - -
Tgi ngdy Mu nam 317.689.489.370 84.548.904.594 17.259.827.798 1.247.662.406 8.984.541.507 429.730.425.675 Tai neip cat n8m 311.019274.127 125.991.988.271 17.825.510.630 1.961.409.013 8.363.987.471 465.162.269.512
(*) Tang ghat, giam Ogg trong khoan akin logi 10 tai Kan c4 dinh hilu hInh.
Ng0en gid 7SCD dâ kldu hao he:In/noggin con sa dung: 66.594.014.192
Gia tri can 10 cua TSCD d'ung rid tha cheip cac khain gay 206.326.397.376
Nmiti lap bleu loin truirng
AN SON
Tharyit mini: nay la mar bO phan khOng rhe kick Mi voi Edo cao raj chinh
tonn truiing
TAN SON
35
ngay 27 thing 7 nam 2018. m oc
CONG TV CO PHAN PHAN BON IHNIT TAN Dia chi: C12/21 Quac 10 I A xã Tan Keen, ;win Binh Chan!,, Tp. Ha Chi Minh SAO CAO TAI CHiNH (HOP NHAT) GOYA N1EN DO Cho quj, 2 ket thitc nay 30 thing 06 Ham 2018
PERI LVC So 02: Siff HIM TANG GUM VON CHO So HOU
Chi tieu Vim dau Ur ola
chit sdr hay Van Wine thuOc
von Oil sir him (I) Thang (kr van cO
phlin Qui dibi fa ghat triin
Oa, khic thu(ic von chi% so. btu
DA nhutin sap thui
chin phao phai
Lqi ich cult co nag khan Wein
soat (2) eking
A 1 2 3 4 5 6 7 8 Cho 4 Ire tocin 06 thiing kit hat tegdy 30/06/2018 Tai nany 31/12/2017 571.679.930.000 15.050.059.200 122.111329.093 11.927.892.981 253.904.393.401 246.178.995.861 1.220.852.600.536 Ting trona kj/ 4390.000.000 46.451.451.814 1.263.940.074 106.782.573.734 37.649.507384 196.737.473.006 - Lddi hong kis - 106.782.573.734 37.649.507.384 144.432.081.118 - Bd sung tit 10 nhu4n 46451.451.814 1.263.940.074 - - 47.715.391.888 - Bo sung tzr Qz.ty rldu he
phit Irian 4.590.000.000 - - 4.590.000.000
Clam trong 10 - (4590.000.000) (167.162.365.448) (50.521.017.281) (222.273.382.729) - nth Qui' au ar phot
Bien (46451.451.814) (46451.451.814)
- nth Qujr khac thu6c win chid se s hail
(1.263.940.074) - (L263.940.074)
- Trick Qz.07 then thzrang, pink tar thwemg ban tau hanh
(33.694.984.060) (13.073.345.370) (46768.329.430)
- Chia col tzic (85.751.989.500) (37.447.671.911) (123199.661.411)
- Trick Vin au tie chit se, eat
(4.590.000.000) (4.590.000.000)
TM ng1ty 30/06/2018 571.679.930.000 19.640.059200 - 163.972.780.907 13.191.833.055 193.524.601.687 233307.485.964 1.195.316.690.813
Ngartri Ip bleu
TRAN NGQC HUNG
nay& mink nay la mal tiff phfin khong thff each Si vlei Boo cdo tai chiral
