CONG TY CO PHAN VIET NAM KY NGHE SUC SAN BAO CAO TAI CHINH CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 221
CONG TY CONG TY CO PHAN Vll;T NAM KY NGHE SUC SAN BAO cao TAI CHINH CHO NAM TAI CHINH KET THUC NGY 31 THANG 12 NAM 221 NQI UNG Thong tin ve donh nghi$p Bo co c Bn Tong Gim doc Bo co kiem ton doc lp Bng cn doi ke ton (Mu so B1-N) Bo co ket qu hot dng kinh donh (Mu so B 2- N) Bo co luu chuyen tien te (Mu s6b3- N) Thuyet minh bo co ti chinh (Mu so B 9 - ON) TRANG 1 2 3 5 7 8 9
CONG TY CO PHAN vier NAM KY NGHe SOC SAN THONG TIN VE OANH NGHIEP Giy chung nhn dng ky donh nghi~p H(>i d6ng Qun trj Bn Kiem sot Bn T6ng Gim d6c Nguoi di di@n theo php lut Trl;J SO' chinh Cong ty kiem ton So 315356 do S6' Ke hoch v u tu' Thnh pho H6 Chf Minh clip ln du ngy 1 thng 7 nm 216 v Gifiy chcmg nh$n dng ky donh nghi$p thy doi gn nht In thll' 4 ngy 2 thng 4 nm 218 Ong Nguyen Phuc Kho Ong Nguyen Ngoc An Ong Phc;3m Trung Lm Ong Le Minh Tulin Ong Huynh Qung Giu Ong TmO'ng Vinh Tung Ong Truong Viet Tien B Phm Thi Thnh Tm Ong To Quoc Thi Ong Nguyen Ngoc An Ong Le Minh Tulin Ong Phn Vn ung Ong Nguyen ng Phu Ong TrU'O'ng Hi Hung Ong Nguyen Ngoc An Cong ty TNHH PwC (Vi$t Nm) 1 Chu tjch Ph6 Chu tjch Ph6 Chu tjch Thnh vien Thnh vien (Mien nhi$m ngy 28 thng 4 nm 221) Thnh vien (86 nhi$m ngy 28 thng 4 nm 221) Truong bn Thnh vien Thnh vien Tong Gim doc Ph6 Tong Gim doc Ph6 T6ng Gim doc Ph6 Tong Gim doc Ph6 Tong Gim doc Tong Gim doc 42 NO' Trng Long, Phuong 13, Qu$n Binh Thc;3nh, Thnh ph6 H6 Chf Minh, Vi$t Nm
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN BAO cao CUA BAN T6NG GIAM >6C TRACH NHleM CUA BAN TONG GIAM >6C >61 VOi BAO CAO TAI CHiNH Bn T6ng Gim d6c cu Cong ty C6 phn Vi$t Nm Ky ngh$ Sue sn ("Cong ty") chiu trch nhi$m lp bo co ti chinh cu Cong ty the hi$n trung thl,l'c v hp ly tinh hinh ti chinh cu Cong ty ti ngy 31 thng 12 nm 221, cung nhu' ket qu ho~t d(>ng kinh donh v tlnh hlnh luu chuyen tin te cu nm ti chinh ket thuc vo ngy neu tren. Trong vi$c lp bo co ti chinh ny, Bn T<Sng Gim d6c du'q'c yeu cu phi: chon lg cc chinh sch ke ton phu hop v p dung mot cch nht qun; thl,l'c hi$n cc xet don v U'O'C tfnh m(>t ech hop ly v thn trong; v lp bo co ti chinh tren co s6' Cong ty hot dong lien tuc trr khi gi dinh Cong ty hot dong lien tuc l khong phu hop. Bn T<Sng Gim d6c cu Cong ty chiu trch nhi$m bo dm rng cc s6 sch ke ton dung dn d du'q'c thiet I$p v duy trl de the hi$n tlnh hinh ti chinh cu Cong ty v&i d(> chfnh xc hop ly ti moi thi diem v de lm co so lp bo co ti chinh tun thu theo che do ke ton duc trinh by 6' Thuyet minh 2 cu bo co ti chinh. Bn T<Sng Gim d6c cu Cong ty cung chiu trch nhi$m d6i v&i vi@c bo ve cc ti sn cu Cong ty v thl,l'c hi$n cc bi$n php hop ly de ngn ngc v pht hi@n cc gin ln hoc nhm ln. PHE CHUAN BAO cao TAI CHiNH Theo dy, chung toi ph chun bo co ti chinh cu Cong ty dfnh kem tll' trng 5 den trng 38. Bo co ti chinh ny phn nh trung thl,l'c v hop ly tinh hinh ti chinh cu Cong ty ti ngy 31 thng 12 nm 221, cung nhu ket qu hot dong kinh donh v tlnh hinh luu chuyen tien te cho nm ti chinh kt thuc cung ngy nu tren phu hop voi cc Chun mgc Ke ton Viet Nm, Che.. p Tong Gim doc d(> Ke ton onh nghi$p Vi$t Nm v cc quy dinh php ly c6 lien qun den vi$c I$p v trlnh by bo co ti chinh. Nguyen Ngoc An T6ng Gim d6c TP. H6 Chf Minh, nlj'o'c CHXHCN Viet Nm Ngy 17 thng 3 nm 222 2
BAO cao KIEM TOAN OC LAP GU'I cac co E)QNG CUA "c6ng TY co PHAN VIET NAM KY NGHE SOC SAN ("CQNG TY") Chung toi d kiem ton bo coti chinh kem theo cu Cong ty C6 phn Vi$t Nm Ky ngh$ Sue sn ("Cong ty") du'q'c 1$p ngy 31 thng 12 nm 221 v du'q'c Bn T<Sng Gim d6c Cong ty phe duy$t ngy 17 thng 3 nm 222. Bo co ti chinh ny bo gm bng cn d6i ke ton tc;3i ngy 31 thng 12 nm 221, bo co ket qu hoc;3t d ng kinh donh v bo co IU'u chuyen tint cho nm ti chinh ket thuc vo ngy neu tren v thuyet minh bo co ti chinh bo gm cc chinh sch ke ton chu yeu tr trng 5 den trng 38. Trch nhi@m cu Bn Tong Gim doc Bn T6ng Gim d6c Cong ty chiu trch nhi$m ve vi$c 1$p v trinh by trung thl,j'c v hqp ly bo co ti chinh theo cc Chulin ml,j'c Ke ton Vi$t Nm, Che d Ke ton onh nghi$p Vi$t Nm v cc quy dinh php ly co lien qun den vi$c 1$p v trinh by bo co ti chinh v chiu trch nhiem ve kiem sot noi be m Bn Tong Gim doc xc dinh l cn thit d dm bo cho viec lp v trinh by bo co ti chinh khong c6 si s6t trong yeu do gin ln hoc nhm ln. Trch nhi@m cu Kiem ton vien Trch nhiem c chung toi l du r y kien v bo co ti chinh ny dg tren ket qu cu@c kiem ton. Chung ti d tien hnh kim ton theo cc Chulin mgc Kiem ton Vi$t Nm. Cc chulin mvc ny yeu cu chung toi tun thu chun mvc v cc quy dinh ve dc;3 drc nghe nghiep v 1$p ke hoch v thyc hi@n cu@c kiem ton d dt duoc sy dm bo hop ly ve vi@c lieu bo co ti chinh c6 con si s6t trong yu hy khong. Cong vic kiem ton bo gom thgc hi$n cc thu tl,1c nhm thu th$p cc bng chll'ng kiem ton ve cc s6 li$u v thuyet minh tren bo co ti chinh. Cc thu tuc kiem ton du'q'c Iv chon dy tren xet don cu kiem ton vien, bo gom dnh gi rui ro c6 si s6t trong yeu trong bo co ti chinh do ginln hoc nhm ln. Khi thyc hien dnh gi cc rui ro ny, kiem ton vi@n d xem xet kiem sot n i b cu Cong ty lien qun den vi$c 1$p v trinh by bo co ti chinh trung thvc v hop ly nhm thiet ke cc thu tuc kiem ton phu hop vi tinh hinh thyc te, tuy nhin khong nhm muc dich du r y kien ve hi@u qu cu kiem sot ni bo cu Cong ty. Cong vi@c kiem ton cung bo gm vi@c dnh gi tinh thich hqp cu cc chinh sch ke ton du'q'c p d1,.1ng v tinh hop ly cu cc U'O'C tinh ke ton cu Bn T6ng Gim d6c cung nhu' dnh gi vi$c trinh by t6ng the bo co ti chinh. Chung toi tin turong rng cc bng chung kiem ton m chung ti d thu th@p duoc l dy du v thich hqp lm CO' s6' cho y kien kiem ton cu chung toi., 3.. : Cong ty TNHH PwC (Vi t Nm) Lu 8, Sigon Tower, 29 Le wfo, Quifo 1, TP. Ho Chi Minh, Vi t Nm T: +84 (28) 3823796, www.pwc.com/v11 1 : l 7 -
I -- pwc Y kien cu Kim ton vien Theo y kien cu chung toi, bo co ti chinh d phn nh trung thl,l'c v hqp ly, tren cc khi cnh trong yeu, tinh hinh ti chinh cu Cong ty ti ngy 31 thng 12 nm 221, cung nhu ket qu hot dong kinh donh v tinh hinh luru chuyen tien te cho nm ti chinh ket thuc cung ngy neu tren phu hqp v&i cc Chu~n ml,l'c Ke ton Vi$t Nm, Che d9 Ke ton onh nghi$p Vi$t Nm v cc quy dinh php ly co lien qun den vi$c I$p v trinh by bo co ti chinh. - 5 Mi g Trn S6 Giy CN EKHN kim ton: 48-218-6-1 Chy ky duoc uy quyen So hi@u bo co kiem ton: HCM11594 TP. H6 Chi Minh, ngy 17 thng 3 nm 222 TrU'O'ng PhU'&c L9c So Giy CN EKHN kiem ton: 4173-222-6-1 Thy mt v di di@n cho Cong ty TNHH PwC (Viet Nm) N 4
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN BANG CAN OI KE TOAN Mu s6b1-n Ti ngy 31 thng 12 nm M Thuyet 221 22 so TAI SAN minh VN VN 1 TAI SAN NGAN HAN 1.84.96.157.931 1.631.721.6.242 11 Tin v cc khon tuong duong tien 3 857.898.77.269 67.27.519.21 111 Tien 49.198. 77.269 82.37.519.21 112 Cc khon tuong duong tien 88. 7.. 524.9.. 12 Cc khon du tu ti chinh ngn hn 7... 123 Eu tu nm gi den ngy do hn 4 7... 13 Cc khon phi thu ngn hn 246.31.974.51 348.668.51.219 131 Phi thu ngn hn cu khch hng 5 167.5.647.338 257 33.59.964-132 Tr truc cho nguwi bn ngn hn 5. 84. 378. 787 1.457.33.55 136 Phi thu ngn hn khc 6() 74.391.27.497 81. 583. 384.432 137 g phong phi thu ngn hn kho doi (1.385.322.112) (44.967.232). : 14 Hng ton kho 7 624.783.242.1 668.255.26.171 ; 141 Hng ton kho 625.747.9.469 671.432. 566. 72 149 u phong gim gi hng ton Kho (963.848.459) (3.177.36.549) I 15 Ti sn ngn hn khe 5.967.171.142 7.527.31.642 151 Chi phi tr truoc ngn hn 8() 4.86.24.447 7.215.585.18 152 Thue Gi tri Gi tng ("GTGT") duc khu tru 941. 948. 526 265.276.262 153 Thue v cc khon khc phi thu Nh nuoc 12() 165.198.169 46.449.2 ' 2 TAl SAN I HAN 482.726.665.15 511.236.456.329 21 Cc khon phi thu di hn 1.197.675. 1.216.675. 216 Phi thu di hn khc 6(b) 1.197.675. 1.216.675. 22 Ti sn co dinh 421.295.571.554 437.192.211.727 221 Ti sn co dinh h@u hinh 9() 188.181.459. 69 196.422. 631. 626 222 Nguyen gi 499.841.631.61 483. 335. 71. 851 223 Gi tri khu ho lly ke (311.66.172.1) (286. 913. 79. 225) 227 Ti sn co dinh vo hinh 9(b) 233.114.111.945 24. 769.58.11 228 Nguyen gi 3.428.991.661 296.627.946.623 229 Gi tri khu ho luy ke (67.314.879. 716) (55.858.366.522) 24 Ti sn do dng di hn 16.722.923.969 17.838.984.918 242 Chi phf xy dl,j'ng co bn do dng 1 16.722.923.969 17.838.984.918 25 u tu ti chinh di hn 4.328.66.4 253 u tu gop von vo don vi khc 4. 328. 66.4 26 Ti sn di hn khc 43.51.494.627 5.659.978.284 261 Chi phi tr truoc di hn 8(b) 12.712.655.41 25. 732. 876. 563 262 Ti sn thue thu nhp hon li 18 3. 797.839.586 24.927.11.721 27 TONG TAI SAN 2.287.686.823.81 2.142.958.56.571 Cc thuyet minh tr trng 9 den trng 38 l mot phn cu thnh bo co ti chinh ny. 5
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN BANG CAN OI KE TOAN (tiep theo) p Thi Thu Thuy Ke ton truong Cc thuyet minh tr trng 9 den trng 38 l mot phn cu thnh bo co ti chinh ny. 6 Mu s6 B 1 - N Ti ngy 31 thng 12 nm M Thuyet 221 22 so NGUON VON minh VN VN 3 NQ' PHAI TRA 1.72.642.864.849 1.17.311.87.875 31 No ngn hn 1.25.338.731.363 961.223.221.573 311 Phi tr nguwi bn ngn hn 11 35.599.213.224 283.522.34.661 312 Nguoi mu tr tin truoc ngn hn 28.181.994.61 59. 884.24. 37 313 Thu v cc khon phi nop Nh nuoc 12(b) 17. 733.597. 772 22.849.21.98 314 Phi tr nguwi lo dong 126.26.24. 54 92.96.465.243 315 Chi phi phi tr ngn hn 13 11.631.423.931 72.19.68.833 319 Phi tr ngn hn khc 14 2.79.784.394 31.13.228.213 32 Vy ngn hn 15() 282.714.26.351 342. 773. 372. 578 322 Quy khen thung, phuc loi 16 88.427.487.576 55.912. 763.83 33 No di hn 47.34.133.486 56.88.649.32 338 Vy di hn 15(b) 22.119.498.486 28.681.676.927 342 u phong phi tr di hn 17 25.184.635. 27.46.972.375 4 VON CHU SO' HU'U 1.215.43.958.232 1.125.646.185.696 41 V6n chu s6' hfru 1.215.43.958.232 1.125.646.185.696 411 V6n ~6p c_u ch.u so hcj'u., 19, 2 89.143.. 89.143.. 411 - Co phieu pho thong c6 quyen bieu quyet 89. 143.. 89. 143.. 415 C6 phi u quy 2 (22.2.) (22.2.) 418 Quy du tu pht trin 2 12.65.78.69 95.293.269.597 421 Loi nhun su thue ("LNST") chu phn phoi 2 285.857.377.623 221.232.116.99 421 - LNST chu phn ph6i!y ke cu cc nm truoc 137. 81. 788.424 72. 82. 42. 688 421b - LNST chu phn ph6i cu nm ny 148.46.589.199 149.15.73.411 44 TONG NGUN VON 2.287.686.823.81 2.142.958.56.571 Huynh Thi PhU'O'ng Tho Nguoi lp bieu Nguyen Ngoc An Tong Gim doc Ngy 17 thng 3 nm 222-4 II
I CONG TY co PHAN VIET NAM KY NGHE SOC SAN BAO cao KET QUA HO~T E>QNG KINH OANH Huynh Thi PhU'O'ng Tho Nguoi lp bieu p6 Thi Thu Thuy Ke ton truing Cc thuyet minh tu' trng 9 den trng 38 l mot phn cu thnh bo co ti chinh ny. 7 Mu s6 8 2 - ON Nm ti chinh ket thuc ngy 31 thng 12 nm M Thuyet 221 22 s6 minh VN VN 1 onh thu bn hng v cung cp dich vu 4.315.55.757.547 5.18.91.8.56 2 Cc khon gim trli' donh thu (22. 785.182.828) (37.362.69.448) 1 onh thu thun ve bn hng v cung cp dich vu 23 4.292.765.574.719 5.143.547.389.68 11 Gi von hng bn v dich vu cung cp 24 (3.297.4.282.384) (4.137.758.347.74) 2 Loi nhun gp ve bn hng v cung cp dich vu 995.761.292.335 1.5.789.41.94 21 onh thu ho,;1t d9ng ti chinh 25 28.768.681.771 2.64.22.61 22 Chi phi ti chinh 26 (23.193.34.976) (25.87.149.649) 23 - Trng <16: Chi phf /i vy 26 (11.332.381.44) (13.56. 716.976) 25 Chi phi bn hng 27 (619.471.79.92) (642.421.169.461) 26 Chi phi qun ly donh nghiep 28 (2.88.943.219) (152.191.558.398) -: 3 Li nhun thun tu hot dong kinh donh 18.984.61.819 25.433.367.6 31 Thu nhp khc 5.133.149.332 4.926.89.534 32 Chi phi kh<:_ (175.231.99) (5.434.547.291) 4 Loi nhun/(lo) khc 4.957.917.423 (57.656.757) 5 Tong lei nhun ke ton truoc thue 185.942.528.242 24.925.71.249 51 Chi phi thue thu nhp donh nghi@p (TNN") hi@n hnh 29 (43.766.676.98) (38.48.982.96) 52 Thu nhp/(chi phi) thue TNN hon li 29 5.87.737.865 (1.726.653.932) 6 Loi nhun su thue TNN 148.46.589.199 165.15.73.411 7 Li co bn tren co phieu 22 1.6 1.118 -- -- Nguyen Ngoc An Tong Gim 6c Ngy 17 thng 3 nm 222 -:: J ~ j
n CONG TY CO PHAN VIET NAM KY NGHE SUC SAN BAO cao LU'U CHUYEN TIEN TE (Theo phuong php trgc tiep) Mu so 8 3 - N M s6 Thuyet minh Nm ti chinh ket thuc ngy 31thng 12 nm 221 VN 22 VN 7 1 2 3 4 5 6 7 2 21 22 23 24 26 27 3 33 34 36 4 LU'U CHUYEN TIEN TU' HOl;\T QNG KINH OANH Ti!n thu tll' bn hng, cung cp dich vt,j v donh thu khc Ti!n chi tr cho nguoi cung cp hng h6 v djch Vl,J Ti!n chi tr cho ngli'oi lo d ng Tien li vy d tr Thue TNN d nop Ti!n thu khc tu hot dong kinh donh Ti!n chi khc cho hot dong kinh donh Luu chuyen tien thun tu hot dong kinh donh LU'U CHUYEN TIEN TU' HOAT ONG Au TU' Tien chi d mu sm, xy dung ti sn co dinh ("TSC8") v cc ti sn di hn khc Ti!n thu tll' thnh ly, nhuong bn TSC8 Tien chi gui ngn hng Tien thu h6i tin gri ngn hng Tien thu hoi du tu gop von vo don vi khc Tin thu li tin gri ngn hng Luu chuyen tien thun tu hot dong du tu LU'U CHUYEN TIEN TU' HOAT ONG TAI CHINH.. Ti!n thu tll' vy ngn hn, di hn Ti!n chi tr nq g6c vy Ti!n chi tr c6 to,c cho chu s hcl'u Luu chuyen thun tr hot dong ti chinh 5 LPu chuyen tien thun trong nm 6 Tien v tuong duong tien du nm 61 Anh huong cu thy doi ty gi hoi doi quy doi ngoi te 7 Tif!n v tlj'ng dlj'ng tif!n cui nm Huynh Thi PhU'ng Tho Nguoi lp bieu p6 Thi Thu Thuy Ke ton truong 3 3 4.456.829.13.2 (3.188.628.514.316) ( 473.49.189.281) (11.487.758.22) (4.821.83.9) 12.81.394.51 (373.519.169.457) 381.764.89.77 (26.5.155.537) 1.17.748.985 (7...) 6.893.93.519 23.516.453.379 (64.577.49.654) 1.47. 757.16.42 (1.114.378.684. 71) (85.) (66.622.374.668) 25.565.384.755 67.27.519.21 62.866.34 5.331.428.318.498 (4.237.653.722.887) (529. 726.214.489) ( 13.51.996.446) (54.772.821.3) 13.12.933.454 ( 45. 745.499.275) 13.4.997.852 (39.326.843.458) 631. 4. 736 (2.2..) 2.2.. 1.629. 76. 76 17.562.791.855 (19.53.34.17) 1. 742.446. 933. 359 (1.591.97. 748.179) (4.443.45.) 11.32.735.18 193.57.392.925 413.688.66.161 11.52.124 67.27.519.21 guyen Ngoc An T6ng Gim d6c Ngy 17 thng 3 nm 222 j ' l, Cc thuyet minh tll' trng 9 den trng 38 l mot phn cu thnh bo co ti chinh ny. 8
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN Mu s6 B 9 - ON THUYET MINH BAO cao TAI CHINH CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 221 1 AC IEM HOAT ONG CUA CONG TY Cong ty Co phn Viet Nm Ky ngh$ Sue sn (tm&c dy l Cong ty TNHH MTV Vi$t Nm Ky ngh$ Sue sn) ("Cong ty") duoc thnh lp ti nuoc CHXHCN Vi$t Nm vo ngy 2 thng 11 nm 197 v di vo hot dong sn xut kinh donh tr ngy 18 thng 5 nm 1974. Ngy 1 thng 7 nm 216, Cong ty du'o'c chuyen di thnh Cong ty co phn co ten goi l Cong ty Co phn Viet Nm Ky nghe Sc sn theo Giy chung nhn dng ky donh nghiep Cong ty C phn s6 315356, dng ky thy doiln th& 4 ngy 2 thng 4 nm 218 do So Ke hoch v Eu tu Thnh pho Ho Chi Minh cp voi von dieu le bn du l 89.143.. dong. Cong ty me l Tong Cong ty ThU'O'ng m~i Si Gon- TNHH MTV. Co phieu cu Cong ty du'9'c chp thu$n gio djch tren thi truong Upcom vo ngy 11 thng 1 nm 216 v&i m gio djch l VSN theo Quyet dinh s6 63/QB-SGHN cu S& Gio djch Chll'ng khon H N9i. Chu ky sn xut kinh donh thong thu'ong cu Cong ty l 12 thng. Hot dong chinh cu Cong ty l bo gom: - Sn xut kinh donh thjt heo, thjt tru bo, thit gi cm, hi sn, thit che bien, thit h9p, trll'ng g, trung vjt; - Sn xut kinh donh heo giong, bo giong, bo thit; - Ojch vu ky thut ve chn nuoi heo, bo; - Sn xut, kinh donh thll'c n gi sue; Kinh donh ru cu qu, IU'O'ng thl,j'c (cc lo~i b9t ngu c6c), IU'O'ng thgc che bin (mi n lien); - Kinh donh ru qu cc loi, ru qu che bien, cc loi gi vj v hng nong sn, trong trot; - Kinh donh tri cy; - Bn le, bn buon ru'9'u bi, nuoc gii kht co gs; - Kinh donh do u6ng, cung cp thll'c n theo hqp dong (khong kinh donh djch Vl,J n uong ti tru so); v Kinh donh cc mt hng cong nghe phm v ti@u dung phm v ti@u dung khc. Ti ngy 31 thng 12 nm 221 v ngy 31 thng 12 nm 22, Cong ty bo gem Cong ty v 9 chi nhnh hch ton phl,j thu9c nhu' su: - Chi nhnh 1 - Trung tm kinh donh thvc ph m Vissn - Chi nhnh 2 - Chi nhnh Vissn Binh uong - Chi nhnh 3 - Chi nhnh Vissn H Noi - Chi nhnh 4- Nh my ch bin thgc phm Vissn - Bc Ninh - Chi nhnh 5 - Chi nhnh Vissn B Nng - Chi nhnh 6 - Xi nghiep che bien kinh donh thl,j'c ph m - Chi nhnh 7 - Xi nghiep chn nuoi Vissn Binh uong - Chi nhnh 8 - Xi nghiep chn nuoi Vissn Blnh Thu$n - Chi nhnh 9 - Trung tm kinh donh chuoi cu hng Vissn Ti ngy 31 thng 12 nm 221, Cong ty c6 4.351 nhn vien (ti ngy 31 thng 12 nm 22: 4.24 nhn vien). 9 ( \
CONG TY c6 PHAN VIET NAM KY NGHE SUC SAN Mu s6 B 9 - N 2 2.1 2.2 2.3 2.4 2.5 cac CHiNH SACH KE TOAN CHO YEU Co so cu vi@c lp bo co ti chinh Bo co ti chfnh d dl1'9'c I$p thee cc Chu~n ml,l'c Ke ton Vi$t Nm, Che d9 Ke ton onh nghi$p Vi$t Nm v cc quy dinh php ly co lien qun den vi$c I$p v trlnh by bo co ti chinh. Bo co ti chinh dl1'9'c I$p thee nguyen tc gi g6c. Bo co ti chinh kem theo khng nhm vo vi$c trlnh by tlnh hinh ti chinh, ket qu hot dong kinh donh v tlnh hlnh ILl'U chuyen tien te theo cc nguyen tc v thong le ke ton thung duoc chp nhn o cc nll'o'c v cc the che khc ngoi nll'o'c Vi$t Nm. Cc nguyen tc v thong le ke ton SU' dung ti nuoc Vi$t Nm c6 the khc v&i cc nguyen tc v thong le ke ton ti cc nuoc v cc the che khc. Nm ti chinh Nm ti chinh cu Cong ty bt du tr ngy 1 thng 1 den ngy 31 thng 12. Eon vi tin t@ su dung trong ke ton Cong ty SU' dt,mg do'n vi tien te trong ke ton v dl1'9'c trlnh by trn bo co ti chinh l Bong Vi$t Nm ("VN" ho$c "E)ong"). Cong ty xc dinh do'n vi tin te SU' dt,mg trong ke ton cu Cong ty v dl1'9'c xc dinh dl,l' vo do'n vi tin t chu yeu su d1,mg trong cc gio dich bn hng, cung cp dich v1,1, c6 nh hll'&ng l&n den gi bn hng h6, cung cp dich vu; don vi tien te dung d niem yet gi bn v nhn thnh ton; don vi tien te s& dung chu yeu trong vi$c mu hng h6, dich v1,1; c6 nh hll'&ng l&n den chi ph[ nhn cong, nguyen v$t li$u v cc chi phi sn xut, kinh donh khc, v thong thll'ong dung de thnh ton cho cc chi phi d6. Ngoi r, Cong ty con SU' d1,1ng do'n vi tin te trong ke ton ny de huy d9ng cc nguon lyc ti chinh v thll'ong xuyen thu dll'9'c do'n vi tien te ny tu cc hot dong kinh donh v tich try li. Cc loi ty gi hoi doi p dung trong ke ton Cc nghi$p v1,1 pht sinh bng ngoi te dl1'9'c quy d6i theo ty gi gio djch thl,l'c te p d1,1ng ti ngy pht sinh nghi$p v1,1. Chenh!$ch ty gi pht sinh tu cc nghi$p v1,1 ny dl1'9'c ghi nh$n l thu nh$p ho$c chi phi trong bo co ket qu hot dong kinh donh. Ti sn v no phi tr bng tien te co gc ngoi te ti ngy cu bng cn doi ke ton ln ILl'9't dl1'9'c quy d6i theo ty gi mu v ty gi bn ngoi te cu ngn hng thll'o'ng m9i no'i Cong ty thuong uyen c6 gio djch p dung ti ngy bng cn d6i ke ton. Cc khon ngoi te gll'i ngn hng ti ngy cu bng cn d6i ke ton dl1'9'c quy d6i theo ty gi mu cu chfnh ngn hng thuong mi noi Cong ty mo ti khon ngoi te. Chenh I$ch ty gi pht sinh tll' vi$c quy d6i ny dl1'9'c ghi nh$n l thu nh$p ho$c chi phf trong bo co ket qu ho9t d9ng kinh donh. Tien v cc khon tuong duong tien Tien v cc khon tuong duong tien bo gm tien mt ti quy, tin gri ngn hng, tien dng chuyen, tin gui co ky hn Khong qu b thng v cc khon du tu ngn hn khc co thi hn do hn bn du khong qu b thng. 1
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 2 cac CHINH SACH KE TOAN CHO YEU (tiep theo) 2.6 Cc khon phi thu Mu s6 8 9 - N 2.7 2.8 Cc khon phi thu the hien gi tri ghi so cu cc khon phi thu khch hng gm cc khon phi thu mng tinh cht thli'o'ng mc;ii pht sinh tu gio djch bn hng ho, cung cp djch Vl,J; v cc khon phi thu khc khong c6 tinh thu'ng mc;ii, khong lien qun den gio djch bn hng h6 v cung cp djch v1,1. 1,J' ph6ng cc khon phi thu kh6 d6i du'q'c lp cho tung khon phi thu cn CU' vo th6'i gin qu hn tr n g6c theo cm ket no bn du (khong tinh den vi@c gi hn ng gi@ cc ben), hoc cn cgyo mgc ton tht dg kien co the xy r. Cc khon phi thu du'q'c xc djnh l khong the thu hoi se du'q'c x6 so. Hng t6n kho Hng ton kho du'o'c ghi nhn theo gi goc, tm6'ng hop gi tri thun c6 the thuc hin duoc thp hon gi goc thi phi tinh theo gi tri thun co the ihgc hien dgoc. Gi goc hng ton kho bo gom chi phi mu v cc chi phi khc co lien qun trgc tiep den viec mu hng ton kho. Trong tru'6'ng hqp cc sn phm du'9'c sn xut, gi goc bo gem chi phi nguyen vt lieu trgc tiep, chi phi lo dong trgc tiep v chi phi sn xut chung, neu co, de co duoc hng ton kho dj diem v trc;ing thi hi$n tc;ii. Gi goc cu hng ton kho du'q'c xc djnh theo phuong php binh qun gi quyen. Gi tri thun co the thl,j'c hi$[1 du'q'c du'q'c xc djnh l gi bn U'O'C tinh tru cc chi phi U'O'C tinh de hon thnh sn phm v chi phi U'O'C tinh cn thiet cho vi$c tieu thl,j sn phm. Cong ty p dl,lng phuong php ke khi thu'6'ng xuyen de hch ton v theo d6i hng ton kho. I,!' ph6ng hng ton kho du'q'c trich 1$p theo quy djnh ke ton hi$n hnh. Theo d6, Cong ty du'o'c phep trich 1$p hng ton kho Ioi thi, hong, kem phm cht v trong tm6'ng hp gi goc cj hng ton kho co hon gi tr thun co the thgc hi@n duoc ti ngy lp bng cn doi ke ton. E>u tlj' g6p v6n vo don vi khc E)u tu' g6p v6n vo dn vi khc l cc khon du tu vo cong cu v6n cu dn vi khc nhung Khong co quyen kiem sot hoc dong kiem sot, khong co nh huong dng ke d6i voi ben duoc du tu. Cc khon du tu ny du'q'c ghi nh$n bn du theo gi goc. I,!' phong gim gi du tu g6p v6n vo dn vi khc dugc 1$p vo cuoi ky ke ton khi c6 Sl,J' gim gi trj cu cc khon du tu. Chenh 1$ch gicr khon di,!' ph6ng 1$p cuoi ky ke ton ny v khon di,!' phong d lp o cui ky ke ton tru6'c du'q'c ghi nh$n tng hoc gim chi phi ti chinh trong nm. Khon di,!' ph6ng du'q'c hon nh$p khong VU'Q"t qu gi tri ghi so bn du. 1 11
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 2 2.9 cac CHINH SACH KE TOAN CHU YEU (tiep theo) Ti sn c6 djnh ("TSCE>") TSCEJ hu'u hlnh v TSCEJ VO hlnh Nh cu, vt kin truc My mc thiet bi Phuong ti$n vn ti Thiet bi qun ly Phn mm my tinh Suc vt cho sn phm 5-5 nm 5-3 nm 6-1 nm 3-1nm 3-6 nm 4 nm Mu s6 B 9 - ON TSCB duqc phn nh theo nguyen gi trr khu ho luy ke. Nguyen gi bo g6m cc chi phi lien qun trgc tiep den vi$c c6 du'q'c TSCB o trng thi sn sng SU' d1,mg. Cc chi phi pht sinh su ghi nh$n bn du chi duqc ghi tng nguyen gi TSCB neu cc chi phi ny chc chn lm tng lqi ich kinh te trong tuo'ng li do SU' dung ti sn d6. Cc chi phi pht sinh khong th6 mn diu kien tren duqc ghi nh$n l chi phi sn xut kinh donh trong nm. Khu ho TSCE duoc khu ho theo phuong php dung thng d gim dn nguyen gi ti sn trong suot thoi gin hll'u d1,mg U'O'C tinh. Thi gin hll'u d1,mg U'O'C tinh cu cc loi ti sn nhu su: Quyen su dung dt bo gom quyen su dung dt co thoi hn v tien thu dt tr truoc cho cc hqp d6ng thue dt co hi$u h,rc tru&c nm 23 v duqc cp Giy chll'ng nh$n quyen SU' dung dt, trong d6: Quyen SU' dung dt co thoi hn duoc ghi nh$n cn CL/' tren Giy chll'ng nh$n quyen SU' dung dt, duoc khu ho theo phuong php duong thng phu hop voi Giy chung nhn quyen su dung dt. Tien thue dt tr tru&c cho cc hqp d6ng thue dt c6 hi$u h,l'c tru&c v trong nm 23 v duqc cp Giy chgng nh$n quyen SU' dt,mg dt duqc ghi nh$n theo quy dinh cu Thong tu s6 45/213/TT-BTC do 89 Ti chinh bn hnh vo ngy 25 thng 4 nm 213; v duqc phn b6 theo phuong php duong thng phu hop voi Giy chung nh$n quyen su dung dt. Thnh ly Li hoc l pht sinh do thnh ly, nhugng bn TSCE duoc xc dinh bng so chenh lech gill' so tin thu thun do thnh ly vei gi tr con li cu TSCB v duqc ghi nh$n l thu nhp hoc chi phi trong bo co ket qu hot dong kinh donh. Chi phixy dt,mg c bn d& dng Chi phf xy dl,l'ng CO' bn d6' dng the hien gi trj cu cc ti sn trong qu trlnh lp dt hoc xy dung phuc vu muc dich sn xut, cho thue hoc qun tri, hoc cho bt kimuc dfch no khc, du'q'c ghi nh$n theo gi goc bo gom ton be;> chi phi cn thiet de xy dgng mi hoc se ch, ci to, mo rong hy trng bi li ky thut cong trinh nhu chi phi xy dl,l'ng; chi phi thiet bi; chi phi qun ly dy n; chi phi tu vn du tu xy dl,l'ng; v chi phi vy d!j'c;>'c v6n h6 d6i voi ti sn du dieu kin phu hop v&i chinh sch ke ton cu Cong ty. Khu ho cu nhung ti sn ny, ccmg giong nhu cc loi TSCB khc, se bt du dugc trich khiti sn d sn sng cho mt,jc dfch SU' dt,jng.. 12 '
CONG TY CO PHAN vier NAM KY NGHe SUC SAN 2 cac CHINH SACH KE TOAN CHU YEU (tip theo) 2.1 Thu ti sn 13 Mu s6 B 9 - N Thu hot dong l loi hinh thue TSCE m phn Ion rui ro v lgi ich gn lin voi quyen s& hcru cu ti sn thu6c ve ben cho thue. Khon thnh ton du'&i hlnh thuc thue het dng dugc hch ton vo bo co ket qu hot dong kinh donh theo phuong php duong thng dg trn thi hn thue hot dong. 2.11 Chi phi tr tru'o'c Chi phi tr tru'o'c bo g6m cc chi phi tr truoc ngn hn v chi phi tr tru'o'c di hn tren bng cn di_ke ton. Cc khon chi phi tr truoc ny du'9'c ghi nh$n thee gi goc v du'9'c phn b6 thee phuong php duong thng dy trn tho'i gin hcru d1,mg U'O'C tfnh. 2.12 No phi tr 2.13 Vy Cc khon no phi tr duoc phn loi dy vo tinh cht bo gom: Phi tr ngu'o'i bn g6m cc khon phi tr mng tinh cht thu'o'ng m~i pht sinh tu' gio djch mu hng h6 v dich vu; v Phi tr khc g6m cc khon phi tr kh6ng c6 tinh thu'o'ng m~i v kh6ng lien qun den gio djch mu hng h6 v djch v1,1. Cc khon no phi tr duoc phn loi ngn hn v di hn tren bng cn doi ke ton cn cu theo ky hn con li cu cc khon phi tr ti ngy cu bng cn doi ke ton ti ngy den hn thnh ton. Vy bo g6m cc khon tien vy tu' cc ngn hng. Cc khon vy dugc phn loi ngn hn v di hn trn bng cn doi ke ton cn c& theo ky hn con li cu cc khon vy ti ngy c bng cn doi ke ton toi ngy den hn thnh ton. Chi phi di vy du'9'c ghi nh$n trong bo co ket qu hot dong kinh donh khi pht sinh. 2.14 Chi phi phi tr Chi phi phi tr bo g6m cc khon phi tr cho hng h6, dich vu d nhn du'9'c tu' ngu'o'i bn trong ky bo co nhu'ng thyc te chu chi tr do chu' c6 h6 don hoc chu du h6 so, ti lieu ke ton, du'9'c ghi nh$n vo chi phi sn xut kinh donh cu ky bo co. 2.15 Cc khon dl:f phong Cc khon dl,l' phong du'9'c ghi nh$n khi Cong ty c6 nghi vu no hien ti, php ly hoc lien d&i, pht sinh tu' cc Sl,f kien d xy r; vi$c thnh ton nghi Vl,l n9' c6 the se dn den Sl,f gim sut ve nhung lyi ich kinh te v gi trj cu nghi vu no do du'9'c U'O'C tfnh m(>t ech dng tin c$y. I! phong kh6ng du'9'c ghi nh$n cho cc khon lo ho~t d(>ng trong tu'o'ng li.
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 2 cac CHINH SACH KE TOAN CHO YU (tiep theo) 2.15 Cc khon dl:j' phong (tiep theo) Mu s6 B 9- N l,j' ph6ng du'q'c ti~h tren CO' s6' cc kho_n chi phi dl,i' tinh phi thnh ton nghi Vl,J nq. Neu nh hu'&ng ve gi tri thwi gin cu tin l trong yeu thl dl,i' ph6ng du'9'c tinh tren CO' so gi tri hi@n ti vi ty le chi@t khu truoc thue v phn nh nhung dnh gi trn thi tru'6'ng hi$n tc;1i v gi tri th6'i gin cu tien v rui ro c1,.1 the cu khon nq d6. Gi trj tng len do nh hu'&ng c yeu to th6'i gin du'9'c ghi nh$n l chi phi ti chinh. Chenh 1$ch gicr khon dl,i' phong 1$p 6' cuoi ky ke ton ny v khon dl,i' phong d lp chu' SU' d1,.1ng 6' cuoi ky ke ton tru'&c du'9'c ghi nh$n tng hoc gim chi phi sn xut kinh donh trong nm. 2.16 y phong tr cp thoi vi@c Theo Lu$t Lo d9ng Vi$t Nm, ngl1'6'i lo d9ng cu Cong ty d lm vi$c thu'6'ng xuyen du 12 thng tr len duc huong khon tro cp thoi vi@c. Thoi gin lm vi@c de tinh tro cp thoi vi$c l tong thoi gin ngl1'6'i lo d9ng d lm vi$c thl,l'c te cho Cong ty tru' di thoi gin ngu'6'i lo dong d thm gi bo hiem tht nghi$p theo quy djnh cu php lu$t v th6'i gin lm vi$c d du'qc Cong ty chi tr trq cp thi viec. Trq cp thoi viec cu ngu'6'i lo d9ng du'9'c trich tru'&c cuoi mi nm bo co theo t le bng mot n mc luong blnh qun thng cho moi nm lm vi$c. Muc IU'O'ng blnh qun thngd tinh trq cp thoi vi$c dl,l',trer:, muc IU'O'ng blnh qun cu su thng gn nht tinh den tru'&c ngy 1$p bng cn doi k ton ny. Khon trich truoc ny dugc su dung de tr mot ln khi nguoi lo dong chm drt hop dong lo d9ng theo quy djnh hi$n hnh. 2.17 V6nchus6'h,u V6n gop chu so hcru du'9'c ghi nh$n theo s6 thgc te gop cu cc c6 dong v duoc phn nh theo menh gi cu co phieu. Co phiu qu Co phieu qu mu tru'&c ngy hi$u ll,l'c cu Lu$t Chung khon (ngy 1 thng 1 nm 221) l co phieu do Cong ty pht hnh v du'9'c mu lc;1i b&i chinh Cong ty, nhll'ng chu' bj huy b6 v se du'q'c ti pht hnh tr& lc;1i trong khong th6'i gin theo quy djnh cu php lu$t ve ch@ng khon. C6 phieu quy mu su ngy 1 thng 1 nm 221 se duoc huy bo v dieu chinh gim von chu so hcru. LNST chu' phn phi phn nh ket qu kinh donh su thue TNN cu Cong ty tc;1i th6'i diem bo co. 2.18 Phn chi li nhun C6 tuc cu Cong ty du'9'c ghi nh$n l m9t khon phi tr trong bo co ti chinh cu k ke ton m c6 tuc du'q'c thong qu tc;1i c;1i h9i d6ng c6 dong. LNST TNN c6 the du'9'c chi cho cc c6 dong su khi du'9'c c;1i h9i d6ng c6 dong phe duy$t v su khi d trich 1$p cc quy theo dieu le cu Cong ty v cc quy djnh cu php lu$t Vi$t Nm. 14.c I t j
n CONG TY c6 PHAN vier NAM KY NGHE SUC SAN 2 cac CHINH SACH KE TOAN CHU YEU (tiep theo) 2.18 Phn chi li nhun (tiep theo) () (b) Cong ty trfch 1$p cc quy su: Quy du tuw pht trien Quy du tu pht trien dugc trfch 1$p tll' LNST TNN cu Cong ty v du'q'c cc c6 dong phe duyet ti i hi dong Co dong. Quy ny dugc dung de thgc hi@n cc dy n du tu pht trien v b6 sung von dieu le cho Cong ty, do H9i d6ng Qun trj Cong ty quyet dinh. Quy khen thu'cmg, phuc lc;>'i Quy khen thu'&ng, phuc lqi du'q'c trfch 1$p tll' LNST TNN cu Cong ty v du'q'c cc c6 dong ph duyet ti Ei hoi dong co dong. Quj ny duoc trinh by l mot khon phi tr tren bng cn doi ke ton. Quy du'q'c SU' dung de chi tr tin throng v phuc loi cho nhn vien cu Cong ty theo chinh sch khen thu'&ng v phuc lqi cu Cong ty v thu'&ng cho H9i dong Qun tr!, Bn Eieu hnh v Bn Kiem sot theo mll'c d9 hon thnh cong vi$c cu tll'ng thnh vien H9i d6ng Qun tr!, Bn Eieu hnh v Bn Kim sot cu Cong ty. 2.19 Ghi nhn donh thu () (b) onh thu bn hng onh thu bn hng du'q'c ghi nh$n trong bo co ket qu hot dong kinh donh khi d6ng thoi tho mn tt c nm (5) dieu kien su: 15 Mu s6 B 9- N Cong ty d chuyen gio phn Ion r i ro v lgi ich gn lien voi quyen so hpu sn phm hoc hng ho cho nguoi mu; Cong ty khong con nm giu quyen qun ly sn phm hoc hng ho nhu ngui so hpu hng ho, hoc quyen kiem sot sn phm hoc hng ho; onh thu du'q'c xc djnh tu'o'ng doi chc chn; Cong ty se thu du'q'c lqi fch kinh te tr gio djch bn hng; v Xc djnh du'q'c chi phi lien qun den gio djch bn hng. onh thu khong du'q'c ghi nh$n khi co yeu to khong chc chn mng tfnh trong yeu ve kh nng thu duoc tin bn hng hoc kh nng hng bn bi tr li. onh thu du'q'c ghi nhn phu hop v&i bn cht ho'n hlnh thll'c v du'q'c phn bo theo nghi v1,1 cung Ll'ng hng h6. TrU'O'ng hqp Cong ty dung thnh phm, hng ho de khuyen mi cho khch hng kem theo dieu ki$n mu hng cu Cong ty thl Cong ty phn b6 so tien thu duoc de tinh donh thu cho c hng khuyen mi v gi tri hng khuyen mi du'q'c tfnh vo gi von hng bn trong bo co ket qu hot dong kinh donh. onh thu cung cp djch VI:' onh thu cung cp djch v1,1 du'q'c ghi nh$n trong bo co ket qu hot dng kinh donh khi djch vu d duc cung cp, bng ech tf nh mrc do hon thnh cu tcmg gio djch, dl,l' tre_n CO' SO' dnh gi ti 1$ djch vu d cung cp so v&i t6ng kh6i IU'qng djch vu phi cung cp.
n I CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 2 cac CHINH SACH KE TOAN CHU YEU (tiep theo) 2.19 Ghi nhn donh thu (tiep theo) (b) (c) (d) onh thu cung cp dich vu (tiep the) onh thu cung cp djch Vl,l chi du'q'c ghi nh$n khi d<sng thoi tho mn b6n (4) dieu kien su: onh thu du'q'c xc djnh tu'o'ng d6i chc chn; Co kh nng thu du'q'c lqi fch kinh te tr gio djch cung cp dich vu do; Xc dinh duoc phn cng vi@c d hon thnh ti ngy cu bng cn di ke ton; v Xc dinh du'qc chi phi pht sinh cho gio djch v chi phi de hon thnh gio djch cung cp djch Vl,l d6. Thu nhp li Thu nhp li duc ghi nh$n khi du'9'c hu'&ng. Thu nhp tu co tuc Thu nh$p tu c6 tuc du'q'c ghi nh$n khi Cong ty xc lp quyen nhn co t@c tr do'n vi du tu'. 2.2 Cc khon gim tru' donh thu Cc khon gim try donh thu bo gom chiet khu thuong mi v hng bn bi tr li v gim gi hng bn. Cc khon gim tru donh thu pht sinh cung nm tieu thu sn phm, hng h6 dich vu dugc ghi nhn dieu chinh gim donh thu nm pht sinh. Cc khon gim tr donh thu di voi sn phm, hng ho, dich yu ti@u thu trong nm, pht sinh su ngy cu bng cn doi ke ton nhu'ng tru&c th6'i diem pht hnh bo co ti chinh du'q'c ghi nhn dieu chinh gim donh thu cu nm lp bo co. 2.21 Gi v6n hng bn v djch vy cung cp Gi v6n bn h_ng v cung cp dich vu l t6ng chi phi pht sinh cu thnh phm, hng h6, v$t t!,l' xut bn v dich vu cung cp cho khch hng trong nm, dll'q'c ghi nh$n theo nguyen tc phu hop v&i donh thu v nguyen tc thn trong. 2.22 Chi phi ti chinh Chi phi ti chinh phn nh nhcrng khon chi phi hot dong ti chinh pht sinh trong nm chu yeu bo gm cc khon chi phi hoc cc khon lo lien qun den cc hot dong du tu ti chinh; chi phi di vy von; khon lo pht sinh khi bn ngoi te, lo ty gi hoi doi v chiet khu thnh ton. 2.23 Chi phi bn hng Chi phi bn hng phn nh cc chi phi thl,l'c te pht sinh trong qu trlnh bn sn phm, hng h6, cung cp d!ch v1,1. 2.24 Chi phi qun ly donh nghiep Chi phi qun ly donh nghiep phn nh cc chi phi thgc te pht sinh trong qu trlnh qun ly chung cu Cong ty. 16 Mu s6 B 9 - N
I CONG TY CO PHAN vier NAM KY NGHI; SUC SAN 2 cac CHINH SACH KE TOAN CHO YU (tiep theo) Miu s6 B 9- N 2.25 Thue TNN hi@n hnh v thue TNN hon li Thu_e TNN bo gom ton bo so thue TNN tinh tren thu nhp chiu thue TNN. Chi phi thue TNN bo g6m chi phi thue TNN hi$n hnh v chi phi thue TNN hon lc;1i. Thue TNN hi$n hnh l so thue TNN phi nop ho$c thu hoi du'9'c tinh tren thu nh$p chiu thue v thue sut thue TNN cu nm hien hnh. Thue TNN hin hnh v thue TNN hon lc;1i du'9'c ghi nh$n l thu nh$p hy chi phi khi xc djnh 19'i nh.u$n ho$c lo cu nm pht sinh, ngoc;1i trlj' tfu'o'ng h9'p thue thu nhp pht sinh tlj' m(>t gio djch ho$c Sl,J' ki$n du'9'c ghi nh$n trgc ti@p vo von chu so huu trong cung nm hy m(>t nm khc. Thue TNN hon lc;1i du'9'c tinh dy du, su _dung phuong th@c cong no, tinh tren cc khon chenh l@ch tm thoi gir gi tri ghi so cu cc khon muc ti sn v no phi tr tren bo co ti chinh v CO' s6' tinh thue TNN cu cc khon muc ny. Thue TNN hon lc;1i kh6ng du'9'c ghi nh$n khi no thue thu nh$p hon li phi tr pht sinh tlj' ghi nh$n bn du cu mtti sn hy ny phi tr cl mot gio dich m gio dich ny Khong phi l gio dich sp nhp donh nghiep, Khong co nh hung den Ioi nhun ke ton hoc lyi nhu$n tinh thue thu nh$p ti thi diem pht sinh gio djch. Thue TNN hon lc;1i du'9'c tinh theo thue sut dl,j' tinh du'9'c p d1.,mg trong nien d(> m ti sn du'9'c thu hoi hoc khon ny phi tr du'9'c thnh ton dy tr@n thue sut d bn hnh hoc xem nhu' c6 hi@u lgc ti ngy cu bng cn doi ke ton. Ti sn thue TNN hon lc;1i du'9'c ghi nh$n khi co kh nng se co loi nhun tinh thue TNN trong tu'o'ng li d s dung nhung chenh lch tm thi dugc khu tre. 2.26 Cc ben lien qun Cc donh nghiep, cc c nhn, trgc tiep hy gin tiep qu m(>t ho$c nhie u trung gin, c6 quyen kiem sot Cong ty ho$c chiu sy kiem sot cu Cong ty, ho$c cung chung sv kiem sot voi Cong ty. Cc c nhn trgc tiep hoc gin tiep nm quyen bieu quyet cu Cong ty m co nh hung dng k doi voi Cong ty, nhung nhn sy qun ly chu chot, nhung thnh vien mt thiet trong gi dinh cu cc c nhn ny hoc cc ben lien ket ny ho$c nhung cong ty lien kt voi cc c nhn ny ccmg du'9'c coi l ben lien qun. Trong vi$c xem xet trng moi qun h$ cu cc ben lien qun. Cong ty c~n chu y t&i bn cht cu moi qun he chg Khong cht hinh thuc php ly cu cc qun h$ d6. 2.27 Bo co bo phn M(>t b(> ph$n l m(>t hgp phn co the xc djnh rieng bi$t cu Cong ty thm gi vo vi$c bn hng ho$c cung cp dich vu lien qun (b(> ph$n chi theo hot dong kinh donh), ho$c bn hng ho$c cung cp djch Vl,J trong mot moi truing kinh te cu the (b(> ph$n chi theo khu Vl,J'C dj ly). Mei b9 ph$n ny chju rui ro v thu du'9'c 19'i ich khc bi$t v&i cc b(> ph$n khc. Mu bo co b9 ph$n CO' bn cu Cong ty l dl,j' theo b9 ph$n chi theo hot d(>ng kinh donh ho$c theo khu Vl,J'C dj ly. Thong tin b9 ph$n du'9'c 1$p v trinh by phu hop v&i chinh sch ke ton p dung cho vi@c lp v trinh by bo co ti chinh cu Cng ty nhm muc dich d giup nguvi su dung bo co ti chinh hieu ro v dnh gi du'9'c tinh hinh hoc;1t d9ng cu Cong ty m9t ech ton di$n. 17
n CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 2 cac CHiNH sach KE TOAN CHO YEU (tiep theo) 2.28 Uc tinh ke ton trong yeu 3 4 Vi$c lp bo co ti chinh tun th theo cc Chun mgc Ke tn Vi$t Nm, Che d9 Ke ton nh nghi$p Vi$t Nm v cc quy dinh php ly co lien qun den vi$c I$p v trlnh by b co ti chinh yeu cu Bn T6ng Gim d6c phi c6 nhcrng Ll'O'C tfnh v gi dinh nh hll'&ng den s6 lieu ve cong ng, ti sn v vi$c trlnh by cc khn c6ng nq v ti sn tiem tng ti ngy ket thuc k ke ton cung nhu cc so lieu ve donh thu v chi phi trong su6t nm ti chinh. Cc Ll'O'C tfnh v gi dinh c6 nh huong trong yeu trong b co ti chinh b gem: Thi gin hcru dt,mg Ll'O'C tfnh cu TSC > (Thuyet minh 9); Chi phi phi tr ngn hn (Thuyet minh 13); y phng phi tr di hn (Thuyet minh 17); v Ghi nhn ti sn thue thu nh$p hon li (Thuyet minh 18). Cc Ll'O'C tfnh v gi dinh throng xuyen duoc dnh gi dg tren kinh nghi$m trong qu kh(j' v cc yeu to khc, bo gem cc gi dinh trong tll''ng li c6 nh huong trong yeu toi bo co ti chinh cu Cong ty v dll'q'c Bn Tong Gim doc dnh gi l hop ly. TIEN VA cac KHOAN TU'ONG U'ONG TIEN Tien mt Tin gi ngn hng Tien dng chuy m Cc khn tll'o'ng duong tien () Gi goc VN 221 () So du ny bo gom cc khon tien gpi ngn hng co ky hn 6 thng voi li sut dugc hll'&ng tll' 5,4%/nm den 5,5%/nm. 18 857.898.77.269 Gi tri ghiso VN 221 VN 4.84.486.6 44.349.631.895 44.651.774 88.7.. 7... 7... Gi g6c VN Miu s6 B 9 - N 22 22 VN 3.658.44.8 78.666.97.793 45.26.617 524.9.. 67.27.519.21 () Cc khon tuong duong tin bo gom cc khon tien gi ngn hng co ky hn 1 den 3 thng voi li sut tr 3,7%/nm den 4%/nm. AU TU' NAM GIU' EN NGAY AO Hl;\N Tien gui co ky hn Gi tri ghiso VN
I n CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 5 6 {) (b) PHAI THU NGAN HAN CUA KHACH HANG Ben thll' b Lien Hip Hop tc x Throng mi TP. Ho Chi Minh Cong ty C6 phfm jch Vl,J ThU'ong m9i T6ng hqp Vincommerce Khc Ben lien qun (Thuyet minh 31 (b)) Ti ngy 31 thng 12 nm 221 v ngy 31 thng 12 nm 22, Cong ty khong c6 cc khon phi thu ngn hn cu khch hng no trong yeu d qu hn hoc chu qu hn nhung kho co kh nng thu hoi. PHAI THU KHAC Ngn hn Phi thu cc ben lien qun (Thuyet minh 31 (b)) Phi thu nhn vien Li dy thu tin gri ngn hng Tien coc thgc hi@n hop dong Cc khon khc Ti ngy 31 thng 12 nm 221 v ngy 31 thng 12 nm 22, Cong ty khong c6 khon phi thu ngn hn khc no trong yeu d qu hn hoc chu qu hn nhung kho co kh nng thu h6i. i hn Tien coc thgc hi@n hop dong 19 221 VN 58.635.421. 17.255.488.684 77.324.418.178 14.285.319.476 167.5.647.338 221 VN 63.183.645.983 3.44.85.85 5.174.859.175 493.5. 2.494.415.254 74.391.27.497 221 VN 1.197.675. Miu s6 B 9- N 22 VN 81.454.3.732 42. 773.82.818 14.531.662.833 28.273.293.581 257.33.59.964 22 VN 72.233.439.48 3.1.49.773 2.448.45.684 1.112.3. 2.688.784.495 81.583.384.432 22 VN 1.216.675.
n T CONG TY CO PHAN VIET NAM KY NGHE SOC SN 7 HANG TON KHO Mu s6 BO9-N 221 22 Gi goc y phong Gi goc y phong VN VN VN VN Thnh phm 36.522.82.199 (963.848.459) 452.38.179.48 (3.177.36.549) Nguyen vt lieu 151.496.144.413 134.293.833.267 Cong cu, dung cu 86.853.689.86 68.268.72.741 Hng h6 12.641.624.814 9.848.247.493 Hng gll'i bn 688.178.813 213.354.764 Chi phf SXK d& dng 4.819.23.5 4.36.781.2 Hng mu dng di tren dlj'o'ng 8.725.447.374 2. 733.468.45 625.747.9.469 (963. 848.459) 671.432.566.72 (3.177.36.549) Bien dong ve dy phng gim gi hng t6n kho trong nm nhu su: 221 22 VN VN So du du nm 3.177.36.549 2.12.72.571 (Hon nhp)/dy phong (2.177.627.387) 1.134.676.978 Xu ly hy bo hng ton kho d trich lp (35.83. 73) (6.73.) So du cui nm 963.848.459 3.177.36.549 8 CHI PHI TR.A TRU'O'C,,.I \ 7 3 () Ngn hn 221 22 VN VN dung Cong cu, dung cu xut 1.494.15.575 2.845. 15.876 Chi phf thue hot dong 392.511.1 442.133.223 Khc 2.973.47.871 3.928.436.81 4.86.24.447 7.215.585.18 (b) i hn 221 22 VN VN Cong cu, dung cu xut dung 2.83.661.319 4.841.699.995 Chi phi thue hoc;1t d9ng 1.42.941.33 1.47.269.64 Khc 8.488.52.689 19.42.96.928 2 12.712.655.41 25.732.876.563
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN Miu s6 B 9 - N 9 TSCO () TSC hu hinh Nh_ CU', My moc PhlPO'ng ti(!n Thiet bi vt kien truc thiet bi vn ti qun ly Khc T6ng c(mg VN VN VN VN VN VN Nguyen gi Ti ngy 1 thng 1 nm 221 1-21.27.753.921 262.475.275.555 69.11.825.64 29.987.86.391 589.995.38 483.335. 71.851 Mu trong nm 8.238.92.85 2. 712.14.364 2.258.211.99 Chuyen tr chi phi xy dung co 13.29.129.123 bn ct& dng 9.468.361.949 1.425.181.818 1.893.543. 767 Thnh ly, nhuong bn (834.482.86) (4.727.857.143) (761.21.82) (589.995.38) (6.913.536.411) Tng khc 5.. 5.. Gim khc (222.4.) (82.31.165) (38.655.455) (389.859.1) (733.215. 72) Ti ngy 31 thng 12 nm 221 121.48.353.921 279.265. 756.383 66.957.327.37 32.57.193.936 499.841.631.61 Khu ho luy ke Ti ngy 1 thng 1 nm 221 42.29.968.42 171.73.83.342 53.245.613.187 19.163.698.896 589.995.38 286.913.79.225 Khu ho trong nm 5.58. 766.6 18.727.499.383 3.542.669.863 4.313.617.143 32.92.552.449 Thnh ly, nhuong bn (791.82.915) (4. 727.857.143) (761.21.82) (589.995.38) (6.87.874.52) Tng khc 8.24.741 8.24.741 Gim khc (1.665.629) (82.31.165) (389.859.1) (482.825.894) Ti ngy 31 thng 12 nm 221 47.78.68.851 189.557.18.645 52.6.425.97 22.334.496.598 311.66.172.1 Gi tri con li Ti ngy 1 thng 1 nm 221 79.6. 785.51 9.771.472.213 15. 766.212.417 1.824.161.495 196.422.631.626 Ti ngy 31 thng 12 nm 221 73.34.285.7 89. 78.575. 738 14.896.91.463 1.235.697.338 188.181.459.69 21
CONG TY CONG TY CO PHAN vier NAM KY NGHe SOC SAN 9 () (b) TSC (tiep theo) TSCE> hc,,u hinh (tiep theo) M&u s6 B 9 - N T?i ngy 31 thng 12 nm 221, TSC hcpu hinh cu Cong ty v&i tong gi tri con li l 56.713 tri$u dong (ti ngy 31 thng 12 nm 22: 56.758 tri$u dong) d dugc dung de lm ti sn the chp cho cc khon vy ngn hn v di hn tr ngn hng (Thuyet minh 15). Nguyen gi cu TSCE hpu hinh cu Cong ty d khu ho het nhung vn con su dung ti ngy 31 thng 12 nm 221 l 163.646 tri$u dong (ti ngy 31 thng 12 nm 22: 146.729 tri$u dl>ng). TSCE> v6 hinh Quyen sy Phn mem dung dt my tinh T6ng c(>ng VN VN VN ' Nguyen gi 3' Ti ngy 1 thng 1 nm 221 284.281.23.885 12.346.922. 738 296.627.946.623 Chuyen tr XCB d& dng 763.6. 763.6. Mu trong nm 378.. 378.. Tng khc 2. 79.445.38 2. 79.445.38 Gim khc (5..) (5..) Ti ngy 31 thng 12 nm 221 286. 99.468. 923 13.438.522.738 3.428.991.661 Khu ho luy ke Ti ngy 1 thng 1 nm 221 47.848.49.328 8.9.957.194 55.858.366.522 Khu ho trong nm 8.23.9.177 2.181.581.222 1.412.481.399 Tng khc 1.52.272.536 1.52.272.536 Gim khc (8.24.741) (8.24.741) Ti ngy 31 thng 12 nm 221 57.131.582.41 1.183.297.675 67.314.879.716 Gi tri con li Ti ngy 1 thng 1 nm 221 236.432.614.557 4.336. 965.544 24. 769.58.11 Ti ngy 31 thng 12 nm 221 229.858.886.882 3.255.225.63 233.114.111.945 Nguyen gi TSCE vo hinh cu Cong ty d khu ho ht nhung con SU' d1,mg t?i ngy 31 thng 12 nm 221 l 4.231 tri$u dl>ng (t?i ngy 31 thng 12 nm 22: l 1.756 tri$u dl>ng). 22 } t
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 1 CHI PHI xay l)'ng CO BAN O ANG 23 Mu s6 B 9- N 221 22 VN VN y n di doi v doi moi cong ngh@ nh my git mo gi sc v che bin thgc phm Vissn 14.518.276.6 14.48.576.6 He thong xu ly nuoc thi 1.883.583.637 1.883.583.637 Khc 321.63.732 1.474.824.681 11 PHAI TRA NGUO'I BAN NGAN HAN 16.722.923.969 17.838.984.918 221 22 1 so co kh nng So c6 kh nng Gi tri tr ng Gi trj tr no ' VN VN VN VN ~ Ben thll' b Cong ty TNHH TM v XNK Nht Lm 54.881.591.41 54.881.591.41 32.737.731.783 32.737.731.783 Khc 284.396.647.81 284.396.647.81 248.78.82.264 248.78.82.264 Ben lien qun (Thuyet minh 31 (b)) 11.32.974.742 11.32.974.742 2.3. 752.614 2.3. 752.614 35.599.213.224 35.599.213.224 283.522.34.661 283.522.34.661 Ti ngy 31 thng 12 nm 221 v ngy 31 thng 12 nm 22, Cong ty khong co khon phi tr nguoi bn ngn hn no qu hn thnh ton. ~ '
c:::::j c:::j Cl c::j c:::j c::::j CJ c:::j c::j CJ c:::j c::::j c:::j c::=:j c::j CJ c:::3 c=j CI c:::j CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN Mu so BO9 -N 12 THUE va cac KHOAN KHAC PHAI THU/ PHAI N(>P NHA NU'O'C Tinh hinh bien dong trong nm cu thue v cc khon phi thu/phi nop Nh nuoc nhu su: Ti ngy S6 n<)p thll'/ S6 du'q'c hon/ Ti ngy 1.1.221 phi nop trong nm d n@p trong nm 31.12.221 VN VN VN VN ) Phi thu Thu thu nhp c nhn 4.176.56 123.636.696 (55.837.177) 71.976.79 Thue xut nhp khliu 42.272.64 5.949.45 93.222.9 46.449.2 174.586.146 (55.837.177) 165.198.169 b) Phi nop Thue GTGT hng bn n(>i dj Thue GTGT hng nh$p khliu Thue xut nhp khliu Thue TNN Thue thu nhp c nhn Thue nh dt v tin thue dt Thue dt phi nong nghiep Thue nh thu Le phi mon bi Khc 17.648.4.942 2.669.821.482 659.434.844 32.16.673 1.551.833.967 142.581.935.94 13.32.314.36 848.28.413 43.766.676.98 852.83.22 5.62.371.286 18.23.789 153. 71.222 97.. 3.98.54 (149.456.941.428) ( 13.32. 314. 36) (848.28.413) (4.821.83.9) (1.1.35.685) (5.6.776.276) (18.23. 789) (153. 71.222) (97..) (1.555.814.57) 1.772.999.418 5.615.414.49 411.482.181 933.71.683 22.849.21.98 27.244.367.39 (212.359.971.526) 17.733.597.772 24
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 13 CHI PHI PHAI TRA NGAN HAN 14 221 22 VN VN Thue mt bng 95.943.728.741 53.66.444.165 Trung tm pht trien quy dt (*) 95.589.128. 741 52.893.644.165 Khc 354.6. 172. 8. H try bn hng 11.743.252.4 16.932.582.45 Chi phi li vy 388.368.292 543.744.874 Khc 2.556.74.894 1.647.99.389 25 11.631.423.931 72.19.68.833 (*) Theo Quyet dinh so 3976/Q-UBN ngy 19 thng 9 nm 219, Uy bn Nhn dn Thnh pho Ho Chi Minh d thu h6i CO' s6' nh, dt ti di chi 42 NO' Trng Long, Phung 13, Qun Binh Thnh, Thnh pho Ho Chi Minh do Tong Cong ty Thuong mi Si Gon TNHH MTV qun ly v gio cho Trung tm pht trien quy dt (thuc S6' Ti nguyen v Moi trung) tiep nhn, qun ly ke tr ngy cu Quyet dinh ny. ong thi, gio cho Trung tm pht trien quy dt ti@p tuc ky ket hop dong thue v&i Cong ty ti vi tri neu tren. Tuy nhien, cc ben dng trong qu trinh thl,l'c hi$n cc thu tuc bn gio v tho thun don gi thue dt m&i. PHAI TRA NGAN HAN KHAC Ben thfr b Chit khu bn hng Bo him x hoi, bo hiem y te, bo him tht nghi$p, kinh phi cong don Chi phi vn chuyen Khc Ben lien qun (Thuyet minh 31 (b)) Co trc phi tr 221 VN 9.76.972.84 2.576.937.72 1.47.23.415 6.496.381.918 57.841.51 32.42. 2.79.784.394 Mu s6 B 9 - N 22 VN 19.826.797.824 2.256.29.794 962.791.24 7.543.236.89 57.841.51 33.27. 31.13.228.213 Ti ngy 31 thng 12 nm 221 v ngy 31 thng 12 nm 22, Cong ty khong co khon phi tr ngn hn khc no bi qu hn thnh ton. ) c 1... 1...
-ll CONG TY CONG TY C6 PHAN vier NAM KY NGHe SUC SAN Mu sd B 9 - ON 15 cac KHOAN VAY () Ngn hn Ti ngy Vy di hn den Ti ngy 1.1.221 Tng Gim hn phi tr 31.12.221 VN VN VN VN VN Ngn hng TMCP Cong thu'ng Viet Nm (@) 22.114.18.61 715.444.93.553 (735.479.685.46) 2.79.236.694 Ngn hng TNHH MTV Shinhn Viet Nm (ii) 69.943.575.42 69.943.575.42 Ngn hng TMCP Ngoc;1i thu'ng Viet Nm 18.395.785.4 255.61.374.367 (363.457.159.767) Vy di hn den hn tr (Thuyet minh 15(b)) 14.263.568.577 (14.935.885.618) 13.363.531.296 12.691.214.255 342.773.372.578 1.4.449.853.322 (1.113.872.73.845) 13.363.531.296 282.714.26.351 (i) Vy ngn hn Ngn hng TMCP Cong thuong Viet Nm - CN 7 TP HCM y l khon vy ngn hn theo Hqp d6ng ch vy s6 618/221-HCVHM/NHCT924-VISSAN ngy 29 thng 6 nm 221 v c6 thoi hn vy cho moi ln gii ngn khong qu 3 thng ke tr ngy gii ngn. Khon vy ny khong co ti sn the chp v chiu li sut thy d6i theo tll'ng ln gii ngn. (ii) Vy ngn hn Ngn hng TNHH MTV Shinhn Viet Nm y l khon vy ngn hn theo Hqp d6ng tin dl,mg s6 SHBVN/CMC/23221/HTNISSAN ngy 2 thng 1 nm 221 v c6 th6'i hn vy cho moi ln gii ngn khong qu 6 thng ke tr ngy gii ngn. Khon vy ny khong co ti sn the chp v chiu li sut thy d6i theo tll'ng ln gii ngn. Ti ngy 31 thng 12 nm 221 v 31 thng 12 nm 2_2, Cong ty khong co khon vy ngn hn no qu hn thnh ton. Bn Tong Gim doc Cong ty dnh gi Cong ty co kh nng hon tr dy du cc khon vy khi den hn. 26
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN Miu s6 B 9 - N 15 cac KHOAN VAY (tiep theo) (b) i hc;m T.;tingy 1.1.221 VN Tng VN Vy di hn den hn phi tr VN T.;tingy 31.12.221 VN Ngn hng TMCP Ngoi thuong Vi$t Nm (i) Ngn hng NOng nghiep v Pht trien Nong thon Vi$t Nm (ii) 18.797.344.427 9.884.332.5 6.81.352.855 (1.68.753.796) (3.294. 777.5) 15.529.943.486 6.589.555. 28.681.676.927 6.81.352.855 (13.363.531.296) 22.119.498.486 (i) Ngn hng TMCP Ngo.;ii ThU'O'ng Vi~t Nm -Chi nhnh TP.HCM y l khon vy di hn theo Hqp dong tin d1,mg so 2/KHN2/17H ngy 27 thng 2 nm 217, 35/1828/C-TL ngy 28 thng 3 nm 218, 15/228/T-TL/O1 ngy 2 thng 3 nm 22 v 88/228/T-TL/O1 ngy 17 thng 12 nm 22 voi li sut theo quy djnh tren hqp dong. Ti sn the chp cho khon vy l mot so my m6c thiet bj cu Cong ty (Thuyet minh 9()). (ii) Ngn hng Nong nghi@p v Pht trien Nong thn Viet Nm - Chi nhnh 4 y l khon vy di hn theo Hop dong tin dung so 192-LAV-219274 ngy 28 thng 6 nm 219 voi li sut theo quy dinh tr@n hqp dong. Ti sn the chp cho khon vy l mot so my m6c thiet bj cu Cong ty (Thuyet minh 9()). 27
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SC SAN 16 17 QUY KHEN THU'C>'NG, PHUC LOI Bien dong cu quy khen thuong, phuc lei trong nm nhu su: s6 du' cu6i nm 88.427.487.576 y PHONG PHI TRA AI HAN 221 VN S6 du du nm 55.912.763.83 Trf ch quj khen thuong, phuc loi (Thuyet minh 2) 58.678.679.563 Tm trich quy khen thuong, phuc loi (Thuyet minh 2) SU' d1,mg quy (26.163.955.817) Mu s6bo9-n 22 VN 22.927.31.754 51.934.837.537 16... (34.949.375.461) 55.912.763.83 S du du phong phi tr di hn the hi@n khon dy phong try cp thoi vi@c. Bien dong cu dy phong phi tr di hn trong nm nhu su: So du du nm Tng SU' d1,mg trong nm So du cuoi nm 28 221 VN 27.46.972.375 315.413.162 (2.537.75.537) 25.184.635. 22 VN 29.271.347.25 1.6.865.832 (2.925.24.77) 27.46.972.375
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC S N 18 TAI SAN THUE THU NHAP HON LAI Chi tiet ti sn thue thu nh$p hon lo?i du'q'c trinh by nhu' su: Mu s6 B 9- N 221 22 VN VN Cc khon ch@nh l@ch tm th i chu duoc khu trr cu cc khon dl,i' phong 25.184.635. 27.46.972.375 Cc khon ch@nh l@ch tm th i chu dugc khu tru cu cc khon chi phi phi tr Li chu' thl,l'c hi$n pht sinh tu cc gio 12.823.286.54 92.737.357.365 djch noi bo 7.981.276.392 4.491.178.863 153.989.197.932 124.635.58.63 Thue sut thue TNN SU' dung de xc djnh gi tri ti sn thue TNN hon li 2% 2% Ti sn thue TNN hon li 3.797.839.586 24.927.11.721 19 VNG6PCACHSHU () So lugng co phieu 221 Co phieu ph6th6ng Co phieu pho thong So lung co phieu dng ky 8.914.3 8.914.3 S6 luong co phieu d pht hnh 8.914.3 8.914.3 So luong co phieu d mu li (6) (6) So luong co phieu dng luru hnh 8.913.7 8.913.7 29
n I CONG TY CONG TY CO PHAN vier NAM KY NGHe SUC SAN 19 VON GOP CUA CHU SO HU'U (ti~p theo) (b) Chi tiet von g6p cu chu so hiiu Mu s6 B 9 - N (c) Ti ngy 31 thng 12 nm 221 v ngy 31 thng 12 nm 22 M$nh gi c6 phieu l 1. d6ng trem m9t c6 phieu. 221 22 co phieu Co phieu pho thong % pho thong % Tong Cong ty Thuong mi Si Gon -TNHH MTV 54.829.878 67,76 54.829.878 67,76 Cong ty Co phn inh du'fmg Nong nghi$p Quoc te (ANCO) 2.18.26 24,94 Cong ty Co phn Msn Metlife (*) 2.18.26 24,94 Cc co dong khc 5.94.396 7,3 5.94.396 7,3 Co phieu quy (6) (6) So luong co phieu dng luu hnh 8.913.7 1 8.913.7 1 (*) Theo bo co ket qu gio djch s6 559/BC/MM L, Cong ty Co phn Msn Metlife d mu li ton bo co phn tr Cong ty Co phn inh du'6'ng Nong Nghi$p Quc te (ANCO) vo ngy 7 thng 12 nm 221. Tinh hinh bien dong cu v6n co ph&n 3 S6 co phieu 8.913.7 Co phieu pho thong VN 89.12.8.
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN Mu s6 B 9 - N 2 TiNH HINH TANG GIAM NGUON VON CHU SO' HU'U v6n g6p cu Quy du tu v LNSTchlP chu so hfru pht trien Co phieu quj phn phoi T6ng cc}ng VN VN VN VN VN Ti ngy 1 thng 1 nm 22 89.143.. 68.579.559.22 (22.2.) 191.149.296.1 1.68.849.655.122 Loi nhun trong nm 165.15.73.411 165.15.73.411 Trich quy du tu pht trien 26. 713. 71.575 (26. 713. 71.575) Trich qujy khen thuong, phuc Ii (Thuyet minh 16) (51.934.837.537) (51.934.837.537) Tm trich quy khen thu'&ng, phuc IQ'i tl.1' LNST nm 22 (Thuyet minh 16) (16...) (16...) Chi co t(rc nm 219 (4.456.85.) (4.456.85.) Tng khc 38.144.7 38.144.7 Ti ngy 31 thng 12 nm 22 89.143.. 95.293.269.597 (22.2.) 221.232.116.99 1.125.646.185.696 Loi nhun trong nm 148.46.589.199 148.46.589.199 Trich quy du tu pht trien 24.772.511.12 (24.772.511.12) Trich quj khen throng, phuc loi (Thuyet minh 16) (58.678.679.563) (58.678.679.563) Tng khc 29.862.9 29.862.9 Tc;:1i ngy 31 thng 12 nm 221 89.143.. 12.65. 78.69 (22.2.) 285.857.377.623 1.215.43.958.232 Theo Nghj quyet ~i h9i d6ng C6 dong s6 1/NQHC-VISSAN ngy 28 thng 4 nm 221, ~i h9i d6ng C6 dong d thong qu phuo'ng n phn phe>i lqi nhu$n su thue cu nm 22 nhu su: Trich lp Quy du tu pht trien: 24.772.511.12 d6ng; Trich I$p Quy khen thuong, phuc loi: 73.922.679.563 dong (d tm trich trong nm 22: 16... d6ng); v Trich I$p Quy thu&ng nguoi qun ly Cong ty: 756.. d6ng. 31
CONG TY CNG TY CO PHAN VIET NAM KY NGHE SUC SAN 21 CO TU'C Li CO' bn tren c6 phieu du'q'c tinh bng hi$u cu so lqi nhu$n thun phn bo cho cc c6 dong v so trich quy khen thu'6'ng, phuc lqi chi cho so luong binh qun gi quyen cu s6 co phieu pho thong dng luu hnh trong nm, khong bo gom cc co phieu pho thong du'qc Cong ty mu li v giu lm co phi@u quy: 32 221 22 VN VN So du du nm 33.27. 19.87. C6 trc phi tr trong nm (Thuyet minh 2) 4.456.85. Co t@c d chi tr bng tien (85.) (4.443.45.) So du cuoi nm 32.42. 33.27. 22 LA.I CO' BAN TREN CO PHIEU Lqi nhu$n thun phn b6 cho cc c6 dong (VN) Eieu chinh gim so trich quy khen thu'&ng, phuc lgi (VN) (*) Blnh qun s6 co phieu pho thong dng luu hnh (co phieu) Li co bn tr@n moi co phieu (VN) Mu s6 B 9 - N Nm ti chinh ket thuc ngy 221 22 148.46.589.199 165.15.73.411 (66.664.118. 762) (74.678.679.563) 81.382.47.437 8.913.7 1.6 9.471.393.848 8.913.7 1.118 (*) S6 trich Quy khen thu'&ng, phuc lqi, quy thuong Ngui qun ly Cong ty cho ky ket thuc ngy 31 thng 12 nm 221 du'q'c U'O'C tinh v i ty le 1,5 thng IU'O'ng blnh qun thl,l'c hi$n nm 221 cu nguoi lo d9ng, ngll'o'i qun ly v Quy khen thuong, phuc loi du'q'c trich them bng 2% phn lgi nhu$n thl,l'c hi$n VU'Q't ke ho~ch. Ky 31 thng 12 nm 22 duc tinh voi ty le 1,5 thng IU'O'ng blnh qun thyc hien nm 22 cu ngll'o'i lo d9ng, ngll'o'i qun ly v Quy khen thu'ong, phuc lqi du'q'c trich them bng 2% lqi nhu$n thl,l'c hi$n VU'c;>'t ke ho~ch. Cong ty khong c6 co phieu pho thong tiem tng c6 tc d9ng suy gim trong nm v den ngy lp bo co ti chinh ny. o do, li suy gim trn co phieu bng voi li co bn tren co phieu. r
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SN Mu s6 B 9 - ON onh 23 OANH THU THUAN VE BAN HANG VA CUNG CAP ICH VJ 221 22 VN VN onh thu ve bn hng v cung cp dich vu onh thu bn hng ho v thnh phm 4.314.64.116.384 5.179.943.739.398 thu cung cp djch Vl,J 91.641.163 966.34.658 4.315.55.757.547 5.18.91.8.56 Cc khon gim tr Chiet khu thuong mi (21.991.665.47) (35.351.635.99) Hng bn bi tr li (793.517.358) (2.11.55.349) (22.785.182.828) (37.362.69.448) onh thu thun ve bn hng v cung cp dich vu onh thu thun ve bn hng ho v thnh phm 4.291.854.933.556 5.142.581.48.95 onh thu thun ve cung cp dich vu 91.641.163 966.34.658 4.292. 765.574. 719 5.143.547.389.68 24 GIA V6N HANG BAN VA ICH VJ CUNG CAP 221 22 VN VN Gi von cu hng ho v thnh phm d bn 3.296.336.5.132 4.136.984.48.454 Gi von cu dich vu d cung cp 668.277.252 773.867.25 3.297.4.282.384 4.137.758.347.74 25 OANH THU HOAT ONG TAI CHINH 221 22 VN VN Li tin gri ngn hng 26.242.87.387 19.411.448.67 Li chenh l@ch ty gi hoi doi d thyc hi@n 97.821.992 74.999.17 Li thun tr bn cc khon du tu 2.389.32.725 577.755.373 Khc 38.956.667 28.768.681.771 2.64.22.61 33
I 7 7 CNG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 26 CHI PHI TAI CHINH Mu s6b 9 - N 221 22 VN VN Li tin vy 11.332.381.44 13.56.716.976 Chiet khu thnh ton 11.247.958.137 11.665.592.554 Khc 613.1.399 58.84.119 27 CHI PHI BAN HANG 23.193.34.976 25.87.149.649 221 22 VN VN Chi phi nhn vien bn hng 273.982.972.163 38.912.355.96 Chi phi h try bn hng 94.295.448.462 17.371.55.462 Chi phi vn chuyen 64.82.738.76 66.915.221.24 Chi phi thue kho, mt bng 31.884.245.391 34.938.915.382 Chi phi vt lieu, bo bl 32.34.79.11 28.53.62.569 Chi phf dl,mg Cl,J, d6 dung 11.728.985.46 12.416.275.94 Chi phi khu ho TSCE 5.457.924.837 5.945.19.757 Khc 14.995.975.16 77.418.535.87 28 CHI PHI QUAN LY OANH NGHIEP 619.471.79.92 642.421.169.461 221 22 VN VN Chi phi nhn vi@n qun ly 8.228.687.889 79.328. 771.558 Chi phi thue mt bng 3.69.185.612 (12.871.926.494) Chi phi khu ho TSC8 12.952.424.869 15.26.634.176 Thue, phi v le phi 7.378.61.565 7.487.455.49 Chi phi do dung vn phong 4. 788.844.879 4.85.833.562 Chi phi vt lieu qun ly 2.31.398.959 2.112.764.573 Khc 62.613.339.446 57.22.25.614 34 2.88.943.219 152.191.558.398
T 7 CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SN 29 THUE TNN Mu s6 BO9-N S6 thue TNN tren lqi nhun truoc thue cu Cong ty khc voi s6 thue khi du'q'c tfnh thee thue sut pho thong p dung 2% (22: 2%) nhll' su: Loi nhun ke ton truoc thue Lgi nhun ke ton chiu thue sut 2% Loi nhun ke ton chiu thue sut 15% 221 22 VN VN 185. 942.528.242 24.925.71.249 157.16.214.668 122.377.733.77 28.836.313.574 82.547.976.542 7 1 3 Thue tfnh & thue sut 2% Thue tinh o thue sut 15% 8i!u ch1nh: Chi phi khong duoc khu trr Chi phi khong duoc try thue sut 2% Chi phi khong duoc trr thue sut 15% Chi phi thue TNN (*) Chi phf/(thu nh$p) thue TNN ghi nh$n trong bo co ket qu hot dong kinh donh: Thue TNN - hi$n hnh Thue TNN - hon li (*) Chi phi thue TNN duc uc tinh dy vo thu nh$p chju thue v co the co nhcmg dieu chinh tuy thuc vo sg kiem tr cu co qun thue. CHI PHI SAN XUAT KINH OANH THEO YEU TO Chi phf nguyen lieu, vt lieu Chi phi nhn vien Chi phi khu ho TSC8 Chi phf djch V l_.l mu ngoi Chi phi khc 35 31.421.242.935 24.475.546. 74 4.325.447.36 12.382.196.482 2.149.249.72 2.917.893.616 2.145.619.174 2.916.993.616 3.629.898 9. 37.895.939.43 39.775.636.838 43. 766.676. 98 (5.87.737.865) 37.895.939.43 221 VN 2.243.549.621.747 59.244.192.686 42.55.33.848 243.647.168.593 36.78.246.77 38.48.982.96 1.726.653.932 39.775.636.838 22 VN 3.243..469.534 637.559.855.319 43.721.852.1 23.282.864.817 289.424.844.526 3.426.726.262.951 4.416.989.886.197
I CONG TY CONG TY C6 PHAN vier NAM KY NGHe SOC SAN 31 THUYET MINH VO'I cac BEN LIEN QUAN () (b) Cong ty d1;1'9'c ~ie!!m sot b&i T6ng Cong ty Thuong mi Si Gon- TNHH MTV do SO' hcru 67,76% von dieu 1$ cu Cong ty. Gio djch v6'i cc ben lien qun Trong nm, cc gio dich trong yeu su dy dlj'qc thl,l'c hi$n v&i cc ben lien qun: (i) (ii) (iii) onh thu bn hng v cung cp djch vg Tong Cong ty Throng mi Si Gon- TNHH MTV Mu hng ho v djch vu Tong Cong ty Thuong mi Si Gon TNHH MTV Cc khon chi cho cc nhn sy qun ly chu chot 221 22 VN VN Hi -. dong - Qun tri. Ong Nguyen Phuc Kho 487.456. 7 167.2. Ong Nguyn Ngoc An 144.. 138.4. Qng Le Minh Tun 121.658. 4.336. Ong Huynh Qung Giu 87.77. 138.4. Qng Trn Ngoc bng 1.8. Qng Truong Vinh Tung 56.923. Ong Phm Cong Tun H 22.342. 87.264. Tong Gim doc 947.. 972.7. Nguri qun ly khc 5.276.352.44 5.87.7. SO du' cu6i nm v6'i cc ben lien qun (i) Phi thu ngn hn cu khch hng (Thuyet minh 5) Tong Cong ty Thuong mi Si Gon - TNHH MTV - Trung tm dieu hnh Strfoods 13.362.55.53 - Trung tm Str Phm Hung 28.899.776 - Sieu thi Str Si Gon 221.641.482 - Trung tm dieu hnh bn le Str Cn Tho 221.292.676 - Trung tm Thuong mi Str Cu Chi 183.98.319 - Cong ty qun ly v kinh donh chq Blnh lien 15.449.72 36 Mu s6 B 9 - N 237.378.27.288 277.253.159.151 21.487.498.18 32.651.192.265 14.285.319.476 221 22 VN VN 26.528.87.945 557.193.465 45. 191.447 412.338.6 273.424.154 52.58.51 28.273.293.581
CONG TY CONG TY CO PHAN VIET NAM KY NGHE SUC SAN 31 THUYET MINH VO'I cac BEN LIEN QUAN (tiep theo) (b) S6 du, cu6i nm vi cc ben lien qun (tiep theo) Mu s6 B 9-N R T 32 CAM KET THU& HOAT ONG 221 22 VN VN Tong Cong ty Throng mi Si Gon - TNHH MTV - Tien thu mt bng 62.165.369.12 71.215.162.617 - Khc 1.18.276.863 1.18.276.863 (iii) Phi tr nguoi bn ngn hn (Thuyet minh 11) T6ng Cong ty ThU'O'ng mc;ii Si Gen - TNHH MTV - Kho lnh Str 11.275.493.568 - Trung tm dieu hnh bn le Str Cn Tho 36.111.25 - Cong ty qun ly v kinh donh chq Binh ien 9.369.924 - Trung tm phn phoi - T6ng Cong ty Throng mi Si Gon -TNHH MTV (iv) Phi tr ngn hn khc (Thuyet minh 14) 63.183.645.983 72.233.439.48 11.32.974.742 T6ng Cong ty ThLl'O'ng mc;ii Si Gen - TNHH MTV - Tien thue mt bng 99.14.694 - Khc 48.826.87 57.841.51 1.888.537.274 82.215.34 33.. 2.3.752.614 99.14.694 48.826.87 57.841.51 Cc hop d6ng thu hot dong Khong hy ngng m Cong ty phi tr m@c toi thieu trong tu'o'ng li nhli' su: uoi 1 nm Tr 1 den 5 nm Tren 5 nm T6ng c9ng cc khon thnh ton toi thieu 221 VN 12.93.959.379 16.977.789.164 3.964.812.412 33.846.56. 955 22 VN 12.585.284.536 18.65.992.27 1.182.615.688 32.418.892.431 (ii) Cc khon phi thu ngn hn khc (Thuy@t minh 6()) 37
i CONG TY CONG TY co PHAN VIET NAM KY NGHE SOC SAN Miu s6 B 9 - N 33 34 CAM KET VON Cc cm ket v chi tieu to lp TSCE ti ngy lp bng cn doi ke ton nhu su: ) du'c;>'c duy$t nhu'ng ChU' ky hc;»p d6ng E duyet v ky hop d6ng nhu'ng chu' thl,pc hi$n 1.553.493.245.7 18.72.687.585 1.572.213.933.285 1.553.568.645.7 18.682.987.585.~.~. 1.572.251.633.285 ~ Cm ket von cho dl,p n d duc ph duyet nhu'ng chu ky hop dong chi yeu lien qun t&i dl,p n di doi nh my sn xut v giet m6 Vissn. THONG TIN KHAC 221 22 VN VN o tlnh hlnh hi$n ny, virus chung m&i Coron ("Covid-19") dng gy r m t s6 bien d ng doi voi nen kinh te th gioi, do do ti ngy pht hnh bo co ti chinh ny, hot dong kinh donh cu Cong ty co the bi nh hu'6ng do Sl,P bt 6n cu tlnh hlnh dc;1i dich Covid- 19 tc;1i Vi$t Nm. Bn T6ng Gim doc cu Cong ty d dnh gi thn trong cc tc d9ng tim tng cu Covid-19 doi v&i hoc;1t d9ng kinh donh v ke hoch qun tri cu Cong ty, cung v&i vi$c nhnh ch6ng xem lc;1i chien IU'Q'C kinh donh cu Cong ty v lm vi$c v&i nh cung cp v khch hng de gii quyet tlnh hlnh hi$n ny. Bn Tong Gim doc cu Cong ty dng tiep tuc dnh gi cc nh huong cho ky ke ton ket thuc ngy 31 thng 12 nm 221. Bo co l chin voc n Tong Gm dc duyet+ 3%ff78%9- m 222 Huynh Thi PhU'O'ng Tho Nguoi lp bieu ) Thi Thu Thuy Ke ton trung Nguyen Ngoc An Tong Gim doc 38