Báo cáo tài chính - www.phongphucorp.com BCTC HN Q2.2017

Trichnhiem cua Ban Tong Clam dim Ban Tong Giam d6c Tang Cong ty chju troth nhiem lap Rio cao Lai chinh hop nhAt giaa nien dO phan anh tmng thvc va hop 19 tinh hinh tai chinh hqp nhat g

BAO CAO TAI CHINH HQ? NHAT

GIU'A NIEN DO

6 THANG DAU CUA NAM TAI CHINH

KET THUG NGAY 31 THANG 12 NAM 2017

TONG CONG TY CO PHAN

PHONG PHU

TONG LONG TY C6 PHAN PHONG PHU

MUC LVC

Trang

4 Bing can dal ke toin hqp nhit tai new 30 thing 6 nim 2017 6 - 9

5 Bio cio kat qui boat (tang kinh doanh hqp [that

6 thing dau Oa nim tii chinh ket thfic ugly 31 thing 12 nim 2017 10

6 Bio cio Itru chuyen tien 4 hqp nhat

6 thing AL can nim Si chink ket thoc ngiy 31 thing 12 Mini 2017 11 -12

7 Bin thuyet mink Bio cio Si chink hqp nhit

6 thing dal' dm nim Si chinh ket thfic ngly 31 thing 12 Min 2017 13 - 52

1

TONG CONG TY CO PHAN PHONG PHU

BAO CAO CUA BAN TONG GIAM DOC

Ban lOng Giam dOc Ling Cong ty Co phan Phong Phu (sau day gal tit la "Tong Cong ty") trinh bay bao ea() ctia minh ding vii Bao cao tai chinh hop nhat giaa nien dO 6 thing diu ctia nam tai chinh ket attic ngay 31 tilting 12 'lam 2017 bao gom Bao cao tai chinh tong hap giaa nien dO dm Tong Cong ty

va cac cong ty con (pi chung la "Tip down")

Khai quit ve Tong Cong ty

TOng Cong ty Co phin Phong PhO la doanh nghiep doge co phi') hem tir doanh nghiep Nha ;mac —Tong Cling ty Phong Phu thee Quyet djnh 56 06/2007/QD-BCN ngay II thing 01 nam 2007 elm BO twang 130 C6ng nghiep (nay la 130 Ging tht.rcrng) T6ng Cong ty hoot dens thco Giay chung nhan.dang

14, doanh nghiep s6 0301446006, (Sang V lin dau ngay 20 thing 02 nam 2009 va ding ItY thay doi Ian thu 12 ngity 03 thing 02 nam 2015 do SO Ke hooch va Diu to TP HA Chi Minh cap

Try s6 chinh

- Dja chi : 48 Tang Nhan Phti, Khu phi) 3, phuang Tang Nhan Phu B, quin 9, TP i i6 Chi Minh

- Dien thooi : (84 — 28)35 147 340

- Fax : (84 — 28)38 406 790

Tang Cong ty c6 cac din vi true thuOc sau:

Chi nhanh Tiing Ong ty CO phin 378 Minh Khai, phtnang Vinh Tuy, quin Hai Ba Tnmg, TP Ha

Nha may det 2 — Chi nhanh Tong Doing s6 03, khu cOng nghiep Boa Klianh, phu&ng 1-10a Khanh Cong ty CO Olin Phong Phu tai Da Bic, quin Linh Chieu, TP Da Nang

Hoot dyng kinh doanh cua TOng Cong ty theo Giay chtingnhan ding kY doanh nghiep la:

• Sin xuat sai, chi may, chi theu, vii det thoi, sin xuat khan, vii, scii, quart ao, hang may sin (air [rang phyc, Iris (Ay, nhuOm, h6, in, gia cong hang da qua sit dyng); Bao bi (trit tai the phe thai, sin xuat bOt giAy tai try se);

• Mua ban may mac, phy tong nganh det, may Kinh doanh thiet bj van phong, vit lieu dien, may mot, thiet bj phyc vy citing nghiep, he th6ng kiem tra do Icing phyc vy cong tic thi nghiem, mbi twang Ban ban may mac, thiet bj dien, vat lieu dien (may phat dien, dOng co diem, day dien, thiet

bj dung trong mach dien) Ban buon may moo, thiet bj, phy ding may Ong nghiep;

• Djch vy nghien cau khoa hoc; chuyen giao cling nghe;

• Chan nth km (kitting hoot dOng tai try se);

• TrOng rung va chant sac rung;

• Khai that via che Wen lam sin;

• Thi cOng, to van, thiet ke, lip dit he thong dien din dyng, dien cong nghiep, dien lonh;

• Dich vy an u6ng (kh 'Ong hoot Ong an tong va tit chai giai tri tai try se);

• Xay clang co so ha ling, khu cOng nghiep, khu do thi, phat trien alto;

• Tu yin, moi giai bit dOng sin;

Chat vy Chu tjch

TONG CONG TY Co PHAN PHONG PHO

BAO CAO CUA BAN TONG GIAM DOC (tiep the())

• Giao dye mam non, tieu hoc;

• Gia ding ca khi;

• Sin rust phan ph6i hai nutc, nuerc wing, dieu hoa kheing khi;

• XirlY nuetc thai;

• float dOng trang tri nOi that;

• Quang cao;

• Ban 16 hang may mac;

• Tr6ng cay lay cia cei chat bOt, mia, cay thu6c la, cay thu6c lao, thy lay soi, cay cei hat chira (au, cay

h8 lieu, cay cao su, cay ca phi, cay che; teeing rau, dau cac lotus cay thnh va it-Ong hoa (kitting boat

dOng tai try so)

HO &nig quin tri va Ban diCu hinh, quan ly

Cic thanh vien Hqi (long quart tri va Ban dieu hanh, quan lY tha T6ng C6ng ty trong ky vi cho den theti

diem lap bao cao nay bao

11¢i thing quein sri

Hp va ten

Ong TrAn Quang Nghj

Ong Trin Quang Sang

Ong Pham Xufin Trinh

13A Pham Minh Huang

BA Hai Thj Thu

1301446, SNG CONC

CO PHAI 4ONG PI

Ban kiim sods

119 vi ten

BA Nguyen Thj My, Le

13A Vtl Thj Thily Ducmg

BA Trim Lien II&u

Chic vy Twang ban Thanh vien Than)) vice

Nyky 66 nhiemitai be) nhiem

136 nhiem ngay 09 thing 4 am 2016 Tai h6 nhiem ngay 09 thing 4 nam 2014

136 nhiem ngay 14 thing 4 nam 2015

Ban (Ilia hank, quan 4;

119 va ten

Ong Pham Xuan Trinh

BA BUi Thj Thu

BA Phan Kim Fling

Ong TrAn Njrc Nga

Ong Dinh Hong Tia'n

Ong Ly Anh Tau

HA Le Thj Anh Ng9c

Ong NguyZn Van Nhiem

Ong VO Dinh Hung

HA Truong Thj Ng9c Plurcrng

Ong Dang Thanh Phuerc

Chire vy Tong Guam d6c Ph6 T6ng Giam d6c Ph6 Tong Giim doc Ph6 T6ng Giant et&

Guam d6c dieu hanh Giam d6c dieu hanh Giam d6c dieu hanh Giim d6c dieu hanh Guam d6c dieu hanh Guam d6c tai chinh

EM TOAN VA T

&

Cif- T P

Dpi dign theo phap lujt

Nguoi d4i dien thco phap lust ctia T6riF C6ng ty trong ky va cho den thai diem lap bio cao nay IA Ong

Pham Xuan Trinh — Tong Giam d6c (bo nhiem ngay 03 thing 6 Mtn 2013)

Ong Pham Xuan Trinh da ay quyen cho BA Bui Thj Thu — PhO T6ng Guam Bao cao tai chinh

119p nhat giaa nien do 6 thing dAu tha Mm tai chinh kit Blue ngAy 31 thing 12 nam 2017 thco Gay ay

quyen s6 902/UQ-PP ngay 30 thing 12 nam 2016

TONG CONG TY CO PHAN PHONG PHO

BAO CAO CCM BAN TONG GIAM DOC (tiep theo)

KiEm Man vien

Cong ty TNIIH KiEm loan vi Tu van A&C da duqc chi djnh soot xet Bic) cao tai chinh hop nhat girra Men do 6 thing din cum nam tai chinh kEt thuc ngay 31 thing 12 'tam 2017 coa Tip doan

Trichnhiem cua Ban Tong Clam dim

Ban Tong Giam d6c Tang Cong ty chju troth nhiem lap Rio cao Lai chinh hop nhAt giaa nien dO phan

anh tmng thvc va hop 19 tinh hinh tai chinh hqp nhat giOa nien dO, ket qua hoot 'Jong kinh doanh hop nhat gift Mon dO va km chuyen tien to hqp nhat giaa nien dO curt Tap doan trong ky Trong vise lap Bao cao tai chinh hqp nhAt giOu nien dO nay, Ban TOng Gam doe phai:

• Chon Iva cac chinh sach ke loan thich hop va ap dung cac chinh sach nay mOt each nhAt quan;

• Thirc hien cac xet doan va cac uric tinh mOt cach hqp 19 vi thin trong;

• Neu rO cac chitin mtrc ke roan ap dung cho Tap doan co dupe man thir hay khong va tit ca tic sai

lech trong yeu da dugc trinh bay va giai thich trong Rio cao tai chinh hqp nhat glum Men dO;

• 14p Bio cao tai chinh hop nhat giita nien do tren co so hoot (king lien tue tnr twang hop khong the

Ban Tang Giam doe cam ket da Man thu cac yen cau neu tren trong vice lip Bao cao tai cilia hop nhat gila nien dO

Phe duyet Rio can tai chinh

Ban Tong Giam doe

nhat

fling ty phe duyet Bio cao tai chinh hqp nhit giita nien do dinh kern Ba

cao tai chinh hop nhat giaa nien do da phan anh trung dive va hop 19 tinh hinh tai chinh coa Tap do'

t4i thai diem ngay 30 thing 6 nam 2017, cang,nhu ket qua boat dOng kinh doanh va tinh hinh Itru " eic chuyen tier to 6 thing dau nam tai chinh ket thirc ngay 31 thing 12 nam 2017, phi" hqp voi cact

Chitin nitre Ke loan Viet Nam, Che dO KC roan doanh nshiep Viet Nam va cac quy djnh 0419 c6

quan den vice lip va trinh bay Bao cao tai chinh hqp that gifta nien dO

Ph6 Tang Giim dim

Ngaly 23 thing 8 nam 2017

(2/C6NC CONG TV e,

4

Cm loin vi Tit win A&C

BAKER TILLY

A&C

LONG tyrani Ka m TORN vA Ti! VAN A&C hc

A&C AUDITING AND CONSULTING CO, LTD -

Tel:1841) 3 5472972 - Fat (84.$13 5472970 Branch in Ha Na 40 Gang Vo Si, Dong Da Diu., Ha Noi City Branch m Nha Trang Lot STE 06A.01 It Hang hong 11 Urban Arra

Phu= Hai Ward Nlia Tang City Branch in Can Tho 15-13 Vo Nguyen Gap Si Can The City wirata-c.eoni.s

Si: 0912/2017/13CTC-KTTV

BAO CAO SOAT XET THONG TIN TAI CHINH GOYA NIEN IX)

Kirsh eiri: CAC CO BONG, HQI BONG OMAN TRI VA BAN TONG Gam Dec

TONG CONG TY CO PHAN PHONG PHI)

Chiang t6i di !hut hien Ging vitc sogt xtt Bao cao tali chinh hqp nhAt giOa nien dQ kiln then cala Ting Cling

ty 06 phAn Phong Phi (sau day goi tit la "Ting Cemg ty") vi cac Ging ty con (gqi chung la "Tap down"), dtrqc lap ngly 14 thong 8 nam 2017, tar trang 06 din trang 59, bao gem Bing can dii ki rosin hqp nhAt gift nien dO tasi ngay 30 thing 6 nam 2017, Rao cao kit qua host dOng kinh doanh hqp nhAt gift nien dO, BM) cao luu chuyen lien tt hqp nhAt giera nien dO 6 thing diu caa nfim tali chInh kit thic ngay 31 thing 12 nam

2017 vi Ban thuyit minh Bao cao 'Ai chfnh hqp nhAt &Oa nien dO

Trich nhifm cis Ban Tong Clam doe

Ban Ting Giant dic Ting Cling ty chju trach nhiem vi bap vi trinh bay trung thvc vi hqp ly Bao ciao tai chfnh hqp nhat gift nien dO cat Tap doen thco cac Chan myc ICE tan Vitt Nam, ChE da) Ki roan doanh nghiep Viet Nam vi cac quy djnh phip ly ci lien quan din vitc lap va trinh bay Rao cao tai chinh hqp Mat era nien de vi chju [rich nhiem vE kiim soft nOi bO ma Ban Tang Clam dic xac djnh la can thiet de dam bio cho vitc lap va trinh bay Bap cao tai chinh hqp !that gi6a then do) khOng cO sal sit trong yiu do gian 1#n ho$c nhAm

Trick nMem elm Mem loan s len

Trich nhiem mitt chung tdi la dun m kit loan vi Rao cao tai chinh hqp nhAt gift nien de dye tren kit qui soft )(Et dm churls t6i ChOng tei d8 thvc hien Ong vitc scat ail theo Chit mvc Viet Nam vi hgp dens dich vy scat )(et so 2410 - Soil xet thong tin tali chfnh gifts nien de do kiem loan vien dOcl#p cut dun vi thuc hien

Gang vitc soft xet thong tin it chinh giaa nien dO bao g6m vitc thvc hitn cac cuec phOng vAn, chili yeti la phang vAn nhong ngutri chju !rich nhiern ve tic van dC tM chinh ke roan, va thtrc hien the ttic phis itch va cac this new soot xet khac MO.t cueac soM xtt ye co ban c6 pluun vi han met ea:se kiim toast ductc thvc

hien thco cac Chuan rmrc Kiem man Viet Nam va do 4y khOng cho phep chung tai 4t dupe sty dim boo ring chung tei se nhan biet ducac tat ca cac yin di trong yeu c8 thi dupe phit hien trong met cuOc kiem town Theo di, ching tOi khOng dun ray kiEn kiem loan

Kit luen cue Kiem Win Oen

Can cu tren kit qua sot xet cut chung tOi, cluing 10i khOng they c6 vAn di gi khien chOng tOi cho ring No cao tai chlnh hqp nhet giGa nien dO dlnh kern khOng plain anh trung awe va hqp 19, tren cac khla cloth trpng yeu, Unit hinh tai clerth hqp nhet cut 'rep Joan tai ngiy 30 thing 6 narn 2017, cOng nhu kit qui hoot Ong kinh doanh hqp nhet vi filth hInh Iuu chuyin lien to hqp nhet 6 thing diu cut nam tai chfnh kit thee ngay 31 thing 12 Sin 2017, phO hqp veri cac ChwIn nnrc Ki wan Viet Nam, Chi de Ki tom doanh nghitp Viet Nam

vi ale djnh phap ly c6 lien quan den vitc lap vi trinh bay Ban cao MI chfnh hqp that giGa nien de

TONG CONG TY CO PHAN PHONG PHU

Dja chi: 48 Tang Nhon Phu, Khu phi 3, phutrng Tang Nhon Phi B, qu$n 9, TP H6 CM Minh

BAO CAO TAI CH1NH HQP NHAT G1CrA NIEN DO

6 thing diu cita Minn tii chinh kit that nth, 31 thing 12 nam 2017

BANG CAN DOI ICE TOAN HOP NHAT GIU'A NIEN DO

(Ding dAy da)

Ti inky 30 thing 6 nim 2017

Don vj tlnh: VND

MI ThuyEt

I Tan vi tic khoin twang dining tan 110 V.1 37.605.074.852 93.575.358.513

2 Dv phiing giim gift thong khoin kinh doanh 122

3 Diu tu nim gift din ngiy dio hen 123 V.2a 17.800.000.000 12.000.000.000 is III CM khoin phi' thu ngin hen 130 1.136.516.939.473 1.359.914.641309

1 Phil thu non hen cat Mulch hang 131 V.3 631.858.127.402 753.907.767.861

2 Tri trudt cho ngutri ban ngin hips 132 V.4 167.464.541.009 199.660.247.752

4 Phii tau thco an (10 Ice hooch hop ding xlly dying 134

5 Phil thu ye cho vay ngin hen 135 V.5a 165.800.000.000 175.800.000.000

6 Phil thu ngin bon khic 136 V.6a 291.888.386.475 351.759.775.377

7 Do phong phii thu ngin hen kho do' 137 V.7 (121.674.622.865) (121.741.445.6%)

IV fling tan kho

1 Hang tan kho

2 Do pheing Om gift Ming van kho

725.636.172.048 752.991.256352 (27.355.084304)

.9- - oeo

•

C

I Chi phi tri try& ngin hen 151 V.9a 8.130.140.474 2.421.187.266

2 Thui gift trj gia tang duct khiu trit 152 54.326.815.842 34.534.055.884

3 ThuE vi tic khoin khic phii thu Nha nu& 153 V.19 926.183.568 246.081.588 S/4,

4 Giao djch mua bin ha trii phiEu Chlnh phi 154

6

Bdo coo nay pluii Sw dpc tang vol 84n awls mina 8114 c4t, sal china hpp nal' glad ran 44

TONG CONG TY Co PHAN PHONG PHU

Dia chi: 48 Tang Nhon Phi, Khu ph6 3, phubng Tang Nhon Phu B, quirt 9, TP H6 Chl Minh

BAG CAO TAI CHiNH HOP NHAT GIOA NIEN DO

6 thing dlu an' nim tai chinh kit thin ngiy 31 thing 12 am 2017

Bing din 66114 tan hqp obit eta Mtn dQ (nip they)

CHI TIED

MA Tbuyit s6 Sob S6 Si kj• S6 din nim

B TAI SAN DAI HAN 200 2.914.132.245.326 2.623.556.840.498

I Cie kiwis phii thu dii ban 210 468.198.231.294 454.274.701.237

1 Phii thu dii lup c0a khich hing 211

2 Tri tnthc cho ngubi bin dii han 212

3 V6n kinh doanh 6 don vi atm di* 213

4 Phil thu n(li b4) dii hat 214

5 Phil thu vi cho vay 215 V.5b 6.672.000.000 6.780.000.000

6 Phil thu dii hp 'chic 216 V.6b 461.526.231.294 447.494.701.237

7 Du pheng phii thu dii hp kh6 del 219

II TM sin c6 Glib 220 1.137.209.162.861 1.091.758.365.140

I Ti! sin ai dinh Mtn hInh 221 V.10 1.115.900.604.065 1.037.123.484.126

2 TM sin c6 dinh thus tii chinh 224 V I I 17.990.883.679 51322.242.235

3 Tii sin co dinh vei hInh

III Bit ding sin diu to 230 V.13 13.631.576.664 13.872.843.510

• Gil tri hao min Iuy ke 232 (844.433.961) (603.167.115)

IV TM sin der clang dii ben 240 570.752.410.928 409.423325.744

1 Chi phi sin knit, kith doanh do dang dal hp 241 14191

2 an phi thy dung co bin 66 ding 242 V.I4 570.752.410.928 409.423.525.744

* MG

V Div to til chink did ban 250 659.469.649.568 594.215.146.190

I Diu to vio tong ty con 251 Vlb

2 Diu tu yin ding ty lien doanh, lien kit 252 V.2c 567.312.812.108 497.074.070.480

)All L

3 Diu tu gOp v6n yin don In Ithic 253 V.2d 128.215.080.199 128.215.080.199

4 Dy phong dlu tu tit chinh dii Nut 254 V.2c,2d (36.038.042.739) (31.074.004.489) T.P

5 Diu tu nim gill den ngily die hat 255

VI TM sin dil hyn kink 260 64.851.014.011 60.012.258.677

1 Chi phl Int tut dii Nut 261 V.9b 26.910.699.049 19.225.277.235

2 Tii sin thus thu nhip hoin lai 262 V.I5 32.509.265 78.728.071

3 Thiet bj, vet tu, php tOng they the dii hp 263

4 Tii sin dii Inn khic 268

5 Lai the thuong mai 269 V.16 37.907.805.697 40.708.253371

TONG CQNG TAI SAN 270 5.055.686.911.891 4.851.884.337306

7

Bdo cdo nay pheli dam doe cling vet Ban davit wink gds obo ten chinh hop nheh OM Fain dh

TONG LONG TY DS PHAN PHONG PHU

Dja chi: 48 Tang Nhcm Phu, Khu pho 3 phuong Tang Nhcrn Phu 13, quail 9, 7P H8 Chi Mirth

LIAO CAO TAI MINH HOP NIIAT GICTA MEN DO

6 thing diu cin clam tii chinh ket thUc ngay 31 thing 12 narn 2017

Ring cin dui ke loan hqp nhit giin nibn d0 (tiep thou)

Ma Thuyet

I Phai tra ngutri bin ngin had 311 V.I7a 238.453.939.266 293.323.627.206

2 Ngubi mua tra nen trubc ngin had 312 V.18 23.498.465.958 22.250.405.620

3 Thui va cic khoan phai nem Nha nubs 313 V.19 18.767.955.707 21.215.506139

7 Phil tra the() tiEn d0 ke hoach hqp cang xly dung 317

8 Doanh thu chua thvc hien ngin han 318 V.223 466.809.868 733.436.600

10 Vay vi nq thue tii chink ngin han 320 V.24a 1.393.964.537.345 1.163.931.859.086 await%

12 Quy khen thubng, pthic Icti 322 V.26 24.700.698.996 4.940.941.147

I Phai tra ngubi ban dal han

2 Ngubi mua tra tiEn trubc dii han

331

332

V.I7b 13.696.554.620 13.171.713.436

- li

4 Phai tra n0i b0 ye von kinh doanh 334

6 Doanh thu chua thvc hien dal han 336 V.22b 12.629.848.004 14.208.579.002

7 Phil tra dii hon khaz 337 V.23b 13.553.500.000 13.553.500.000

8 Vay vi no thud tii chinh dai han 338 V.24b 1.575.058.894.805 1.518.098.659.349 t " -,

rt

8

Sd diu lam 1.629.522.417.614 1.629.522.117.611 733305.810.000

733.505.810.000

35.309.411.225

308.988.929.341 381.828.11 419.038.786.55BI

119.038.786.552

181111

132.297.652.3

4.851384.337 06

TONG CONG TY CO PHAN PRONG PHO

Dja chl: 48 Ting Nhon Phi, IChu phi 3 phubng Ting Nhon Phi B quit) 9, TP lid Chi Math

BAO CAO TM CHINH HQP NHAT GIOA NIEN EX)

6 thing tau cis nim !la chinh kit thic nspky 31 thing 12 nim 2017

Bing tin Oil ke loin bpp nhit glia Win di (nip then)

- Co phiiu pita Mang cd quydn ladu qv': 11 la 733.505.810.000

I I Lei nhuin sau thud china phin pliti 421 V.27 375.233.147.160

- 141 &wan tau thud diva phdn phi!

• Lai nhuatn saw thud chum phdn phi! kj nay 42/b 136.372.134.3.56

12 Ngudn van din to illy dung co bin 422

2 Ngudn kith phi di birth thinh iii sin c6 djnh 432

TP Ha Chi Minh, ashy 14 thing 8 nkn 2017

JI

Thl Ti Ask

Nork lip bits

Ding flash Plunk

Kt loin Inning

Tbj Thu Ph6 Ting Giim doe

Bdo cdo fay ph& dugs dpc cing ?di Ban thupit minis Boo coo Ni chink hop shit gtQo :PM dO 9

cut Tif:u

MA

só

Thuyet minh

Don vi t(nh: VND

Lay ki ICY din nam din cal ki niv

Now nay Nim try&

I Doanh thu bin hang sa cung dip (10 vs 01 V1.1 1393.111.652.598 1322.688.838399

2 Clic khoin giam trir doanh thu 02 V1.2 1.107.474.956 50.456.775

3 Doanh thu chub, se ban hang s I cung cap dick sy 10 1392.004.177.642 1.522.638.381224

4 Gil sem hang ban II V1.3 1.228289.086.941 1.295.134.502.447

5 141 nhuin apse ban hang s a cung cap dich sq 20 163.115.090.701 227.503.879377

6 Doanh thu host gong CAI chinh 21 VIA 21.012.424.728 39.523352.099

7 Chi phi tai chinh 22 V1.5 71.762.967.526 67.383.725.456 Trong da: chi phi Al l say 23 62.350.957 223 58.984.636.897

8 Philo Ill hole 16 trong rang ty lien doanh, lien ket 24 V.2b 150.132.381.265 134.855.452.885

9 CM phi bin hing 25 VI.6 43.311.532.404 46.223.835.878

10 CM phi quin Ifr doanh nglap 26 VI.7 82.284.823.082 72.943.824.722

11 141 nhuin than ter host dang klnh doanh 30 136.900.573.682 215.331.498.305

12 Thu nhip khic 31 VI.8 19.727.157.749 7.027.714.174

13 Chi phi khic 32 V1.9 18.141.586.937 42.482.883

14 1.471nhan kat 40 1.585.570.812 6.985.231.291

15 Tang 10 nhan ki loan (mac thug 50 138.486.144.494 222.316.729396

16 CM phi tha thu nhip doanh nghiep hien hanh 51 V.19 1.232.988.270 738.205372

17 Chi phi thug thu nhip doanh nghiep hobo lai 52 V.15 46.218.8% 46118.818

IS Lqi nhuin sau thui thu nhip doanh nghiep 60 137.206.937.418 221.532305.206

19 Lqi nhulin sau that cUa tong ty mg 61 136.575.101.023

=ffs 222.175.918.493

20 Lqi nhuin sau thug cia co ding khong kiim soit 62 631.836.395 (643.613.286)

21 1.411 ca bin trin cb phieu 70 VI.10 1.756 2.896

22 Lai sty Mins tren ca phIeu 71 VI.10 1.756 2.896

Ding Thanh Phut Bat TM Thu

Ki tofu tnrimg Ph6 Tang GM= at

Minh, ngay 14 Chang 8 nam 2017

TONG CONG TY Co PHAN PRONG PHU

Dja chl: 48 Tang Nhon P14 Khu ph6 3, phamg Tang Mon Phu B, quirt 9, TP Ha Chi Minh

BAO CAO TAICHINIIFIOP NHAT GIN NIEN DO

6 thing diu cda Mon tdi chinh kilt *Mk ngity 31 thing 12 nam 2017

BAO CAO lair QUA HOST BONG KINH DOANH HOP NHAT GICiA NIEN DO

(Thing dly di)

6 thing dAu can nam tai chinh kit that ngiy 31 thing 12 nam 2017

Li Th1 TO Anh

Nguirl lip bliu

Boo coo nay phdi thew doc cung rot !kin (toil moth Bdo So tai chiral hop &sit polo men 10 I0

TGNG CONG TY C6 PHAN PHONG PHU

Dia chi: 411 Ting Nhan Phi), Khu phi 3 phirtmg Ting Nhan Phu B, qu4n 9, TP H6 Chi Minh

BAO CAO TAI C111N11 HOP NIIAT GICJA NIEN DO

6 thing diu cilia nLn tii chink kit th6c ngiy 31 thing 12 aim 2017

BAO CAO LtIU CHUYEN TIEN Tt HOP NHAT GIIIA MEN DO

(Dgng diy de) (Theo phuung phip giin tiip)

6 thing diu cita nim Iii chlnh kit thOc ngiy 31 thing 12 nim 2017

I

CID TIED Law chuyin din ter host Ong kWh doanh

MI s6

Thuyit mink

Don vj tInh: VND

Lev ki tit din aim din cull kt niv

Khlu hao tit sin 06 dinh vi bit dOng sin din to 02 V.10, V.11,

V.12, V.13, V.16

Cic khoin du piloting

Lai, 16 chess itch ts Lai hisi dot do dinh gii Igi

03 V.2, V.7, V.1 V.25

4

1

V1.8

(172.630.793.251) (171.946.284.876)

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3 1.0 nines% ti hops Ong kInh doanh

V1.4, VII

Tiin thu Mk 16 hoot dOng kinh doanh

Ttin chi Wm cho

16

hoot dOng kinh doanh

A

U Lim chnyin Wit ter bolt dOng dln tw

I Tien chi di mu& slur, tty dung di sin e6 dinh vi V.10, V.11,

3 Thin chi cho vay, mua tic ding cu no cat

4 Tien thu big cho vay, bin Ipi tic ding cu no olio

7 Tiin thu Ili cho vay, c6 tOc vi loi nhu$n dupe chin 27 V.2, V.6,

VI.4, VII

Ding Thank Phut*

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it T.P

Hb CM Minh, ngiy 14 thing 8 nun 2017 001440%

curIO ING LONG ICI

2 C6 PHAN

PHONG

TONG CONG TY CO PHAN PHONG PHI)

Dja chi: 48 Ting Mon Ph& Khu ph6 3, phutmg Ting Nhon PhO B quen 9, TP 116 Chi Minh

SAO CAO TAI CHINH HOP NHAT G117A NIEN DO

6 thing diu cis nim ti chinh ket attic ngiy 31 thing 12 nim 2017

Bin do Itru chuyin tlin ti hqp nhit giGa Min dQ (tilip did)

CHI TIt1.1 'IL Lou chuyin ties a host ding tel ch(nh

I Tien thu tO phit hlnh cb phitu, tthin von gap da

MI s6

Thuyit minh

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Mm any Mm trite

2 Tien tri kti vin gip cho cic chi so hOu, mua Isi

c6 phi& cos doanh nghiep di phi hinh 32

3 Tien thu tt di vay 33 V.24 2.382151.070.263 2.320.919.963.550

4 Tien tri nq sic vsy 34 V.24 (2.096.775.907.236) (2.477.146.369.328)

5 Tiia tri nq Sic dug tii ch1nh 35 V.24 (5.548.677.339) (2.126.509.199)

6 C.4 nic.lui nhuin di tat cho chi) sb hos 36 V.23, V.27 (911.058188.090) (106.305.538.372)

AM"

Lars chryin tan than trona kjr 50 (55.936.294.687) (45.226.757.069) 314

Anh hams cat they Mitt gil hbi doli quy ddi ngosi ti 61 (25.433.839) (4.668.666) P

MIE Tan vi twang thing tan eudi ky 70 V.I 37.605.074.852 64.969.780.161

timp

Li TN Ta Ash

Nstrii lip Neu

6a Dank sdch Sc Cling ty con thaw hpp nhat

Deng Nam

Nha xutmg A, Khu COng nghiep Giang Dien, huyen Tiling Born, tinh DAng Nai

T9 1$ lqi Ich

Ty If quyen bleu guy&

Sei cued S6 diu

ky tarn

S6 coal Ict

SO dill nam 60,99% 60,99% 60,99% 60,99%

Gift gang nghiep, san xuAt cac san pham may mac

Dia chi try sO chinh

Float ding kinh doanh chinh

1

1tniz t t ti

Cling ty C plan Det

Cling ty C6 phin Det may

Nha Trang

Cling ty C6 plain Thuang

mai va San xuAt Phu Tra

Cling ty 7N1111 Linen

Supply Services

S6 727 Au Co, phirOng Tan Thank, quan Tan

TP H6 Chi Minh X3 Vinh Phucrng, TP

Nha Trang, tinh Khanh Ilea

Dueng sit 3,16 B, Khu cling nghiep Ilea Khanh,

TP Da King

TONG CONG TY Co PHAN PHONG PHU

Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phuCmg Tang Nhcm Phu B, quit) 9, TP HO Chl Mirth

BAO CAO TM CHINII HOP NHAT GIUA NIEN DO

6 thang diu cua nam tai chinh kb thoc ngay 31 thing 12 nam 2017

BAN THUYET MINA BAO CAO TA! CHINH HOP NHAT GIDA NIEN DO

6 thang dau cast clam tai chinh ket thiic ngay 31 thing 12 [Om 2017

I DAC DIEM HOAT DOG

1 Hinh that sit hay vim

T6ng COng ty Co phan Phong Phu (sau day goi tat la "Tiing COng ty" hay "Gong ty mc") la cong ty

cling ty c6

2 Linh vi,rc kinh doanh

TAng C6ng ty kinh doanh trong nhieu linh vierc khac nhau

3 Nganh nghA kinh doanh

Hoot (Jong kinh doanh chinh ctia T6ng Gang ty la: San xuAt, mua ban sqi, vai, khAn, chi may, chi

thou, san pham may mic va thin trang (tr& tayt nhuOm, hA in Oen san pham dgt, may dan, gia gong

hitng da qua sir dung); Mua ban hge chit, tint& nhuOm (trii h6a chit c6 tinh dOc Kai manh); Mua

ban may mac thiet bj, vat tu, pity tong, pha Iigu nganh dgt - nhuOm - may; Buon ban to, xo, sqi

hang may mac,

4 Chu kt sin xuAt, kinh doanh thOng thtrimg

Chu k9 san xuat kinh doanh thong thugmg ctia TOng Cong ty khong qua 12 thang

5 D(ic diem heat tIgng eau Cong ty trong ky co anh htrufrng dAn Elio So tat chink hop !that

gifra Flier) dO

Doanh thu va !pi nhuan 6 thang diu nam 2017 dm TAng Cong ty deu giant so vai ding k9 nam

truck la do tinh hinh canh tranh gay gat, dun hang giam

6 CAu true T‘ip doan

Tap doln bao gam Gang ty mg va 06 cong ty con chju str kiAm seat curt Cling ty mc Tit bo cite

cong ty con dupe hqp nhat trong Bao cao tai chinh hop nhit gift nign dO nay

t o

e 441

ING TY ,AN

P_A< H6 -CC

13

Tan cOng ty

CEng ty TNHH Coats

Phong Phu

Cling ty C6 phin Diu lit

Phat Sit Phong Plth

Cling ty C6 phin Diu tu

Mat then NM va D6 thj

HUD Sai Gen

Cong ty C6 phin May Da

Lat

Dia chi try ser chinh S6 48 Tang Nhan Pith, phueng Tang Nhon Phu

B, quin 9, TP ii6 Chi Minh

I.,Au I I, tea nha HUD,

159 Dian Bien Phu, phubng 15, quart Binh Thanh, TP H6 Chi Minh

S6 159 Dien Bien Phil, phubng IS, quirt Binh Thanh, TP HA Chi Minh S6 09 Pith D6ng Thien Vuang, TP Da Lat, tinh Lam D6ng

Holt ding kinh

doanh chthh Sin xuat, mua ban bang, xo, sqi

Diu tu, xay dung, kinh doanh co sib

ha tang k9 thuit d6 thj va khu tang nghiap, cho thud van pheng, [rung tam thucmg mai Diu tu, xiy dimg, kinh doanh bat dOng sin San xuat, kinh doanh san phim det may, nguyan phu lieu, may m6c thiet bj nganh dat may

Xay dung c6ng viral ky thuat din dyng, kinh doanh bit dOng sin

Cling ty 12.41111 Kay dung S6 159 Dien Bien Phil,

Thanh, TP H6 Chi Minh

TONG CoNG TY CO PHAN PHONG PHU

Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phubng Tang Nhon Plth B, quart 9, TP H6 Chl Minh

BAO CAO TAI CHINH HOP NHAT GOA NIEN DO

6 thing diu cia nam tai chinh kat thitc ngay 31 thing 12 nam 2017

Ban thuyit minh Ilio cap tai chinh hqp nhit giba nien de (tiap theo)

Ty It quyin bleu 1'9 If Iqi ich guy&

S6 cu6i

ky

S6 diu nam

S6 cu6i 1c9

S6 diu nam 35,63% 35,63% 68,56% 68,56%

71,00% 71,00% 71,00% 71,00%

Ten Ong ty Dia chi try se chinh

Cling ty C6 phi!) Diu tu 17 Hai Ba Thing,

TP Nha Trang, tinh Khanh Flea

Cling ty c6 phin Dat may Than Hanh Trl, xl

Son, tinh Ninh Thuan

Hoot dOng kinh doanh chinh Kinh doanh djch

vu Itru twit non han va kinh doanh bat Ong san San xuat, mua ban b6ng, xo, sqi, vai, san pham may mac Mua ban h6a chat thu6c nhuOm, may m6c thiat bj

nganh d@ may

6b Dann such ctic Cling ty iiin dirge phew tints trong Bdo ctio tdi chinh hp'p nhat eau

theo phtrong phdp win chit srr him

S6 diu nam

nib NIth Phong Phil

Daewon Thu Disc

S6 378 Minh Khai, phubng With Tuy, quin Hal Ba Tnmg, TP Ha NOi

Kinh doanh bit dOng san, quyen sir dung dit thuOc chit ser hot, the

sir dung hoac di

thud

Ten Ong ty

Cling ty C6 phin Diu tu

nit Men Phong Phis

48 'Fang Nhan Phu, Khu ph6 3, phuang Tang Nhon Phu B, van 9, TP

116 Chi Minh

37 Trin Hung Dao, phutmg 10, TP Di Lyt, tinh Lam ()tang

Hoyt dOng kinh doanh chinh Xay dung tong trinh din dung, kinh doanh tang hyp, trang va cham slit fling, cat djch vu du Ijch , kinh doanh vat lieu xiy dung

Sin xuAt, kinh doanh b6ng nguyen lieu nhap kh8u; san xuAt vi xuAt khau cat loaf khan long San xuAt vi bawl ban hang may mac

XAy dung tong trinh din dung

Cling ty C6 phin Xtic tiin SS 16813 Bill Thi Xuan,

Thuong mai vi Diu tu phu?mg Pham Ngii Lao,

Phong Phu quin 1, TP ii6 CM Minh

TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 Tang Nhan Phu, Khu phei 3, phuong Tang Nhan PhO B, qu3n 9, TP H6 Chi Minh

BAO CAO TAI CHINH HOP NHAT GOA NIEN DQ

6 thing diu cita nam tai chinh ket thi: ngay 31 thing 12 nam 2017

Ban thuyet minh Bao cao tai chinh hap nInit giOra nien dO Oleo)

Ti le phin set hau

Ti le quyEn bieu quyet S6 mil

Icy

S6 dAu nam

S6 ell&

ky

Sti diu nam 37,63% 37,63% 37,63% 37,63%

34,74% 36,95% 41,26% 41,08%

25,00% 25,00% 25,00% 25,00%

47,84% 47,84% 47,84% 47,84%

7 Tuyen b6 ve kha thing so son h thong tin teen 1310 cao tai chinh hqp nhat

CAc se lieu Mang irng ctia ky tru6c so sanh duqc veri s6 lieu caa ky nay

8 Nhin vien

Tai ngay ket thiic ky ke loan Top doin c6 5.086 nhan vien dang lam viec t4i cac tong ty trong TOp doan (s6 dau nam la 5.030 nhan vien)

H NAM TAI CHINH, DON VI TIEN it SC DUNG TRONG KE TOAN

1 NAm tai chinh

Nam tai chinh cua rap doan bit diu tit ngay 01 thing 01 va ket [Mk vac) nay 31 thing 12 hang

2 Don vj tin tg sir dung trong ke Man

Ke min doanh nghiep, Th6ng tu se 202/2014/TT-BIC ngay 22 thing 12 nam 2014 huong din lOp

va trinh bay Bao cao tai chinh hop nhat va cac thong tu khac huang dim that hien chum!' mac ke toast dm 130 Tai chinh trong viec lap va trinh bay Bao cap tai chinh hop nhat giaa nien dO

TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 Tang Nhan Phu, Khu ph6 3, phuiyng Tang Nhon Phu B, quSn 9, 1T Ha Chi Minh

BAO CAO TAI C1111411 HOP NI1AT G1GA NIEN D()

6 thing du cna nSm tai chlith kEt thew ngay 31 thing 12 tarn 2017

Ban thuyet minh Bin ego tai chinh hqp nhAt nien (10 (tiep thee)

2 Tuyen ba ve viec twin thu chutin Inc ke loin va the di) 0 loin

Ban Tang Giant deic Tang Cling ty dim bao da tuan thu yeu cAu cua cac ChuAn mac Ka tom Viet

Nam, Che do KC toin doanh nghiep Viet Nam duce ban hanh thco Thong to so 200/2014/TT-RTC

ngiy 22 thing 12 nom 2014, ThOng to s6 202/2014/IT-RTC ngay 22 thing 12 ram 2014 cling nhu

cic thong to khic huOng din (hoc hien chuAn mac ke loin dm Bo Tai chink trong viec lOp vi trinh

biy Bio cao tai chink hop nhAt giaa nien dt)

IV CAC CHIN!' SACH Kt TOAN AP DIJNG

1 Ca sir lOp Rio cao tai chinh hop nhAt

Bio cao tai chinh hop nhAt ducrc lap ten ca ser ke toin clan tick (trir cac thong tin lien quan den cac

Wang tien)

2 Ca ser hqp nhit

Bio cao 116 chinh hop nhat giaa nien do bao gam Rio cao till chink tang hop giaa nien do cua

Clang ty mc vi Rio cao tai chink giaa nien do cOa cac tong ty con Cong ty con li don vi chju so

kiem soil ctla Cling ty mc Str kiem soil ton tai khi Cong ty mc cia khi Ming trot tiep hay gian tiep

chi ph6i cac chinh sick tai chink vi hoat clOng ctia cling ty con de thu &roc cac Iqi ich kinh to tir

cac hoot dOng nay Khi sac djnh quyen kiem seat c6 link den quyen biau guy& tiErn nang phat sinh

tir cac quyen chon mua hoc cac cling co no va cOng co van c6 the chuyen d6i thinh co phieu ph6

tilting toi ngiy kat thitc 16, ke loin

Kat qui hoot dOng kink doanh ctla cac Gong ty con dtroc mua Ilia hoc bin di trong ky dtroc trinh

bay trong Rao coo kat qua hoot &Ong kinh doanh hop nhAt giaa nien dO tir ngiy mutt hoc cho den

ngiy bin khoan dAu to o Gang ty con de

Bao cao till chink eta nien do cua tong ty mc va cic ding ty con sir dung c16 hop nhat &roc lOp

cho ding mot ky ke loin vi ip (long cic chinh sick ke wan tholng nhAt cho cac giao djch vi str kien

cuing loci trong nhang.hoin canh twang tit Trong twang hop chink sich ice loin ctia cling ty con

khic veri chink skit ke toan ap dung thong nhat trong Tap doin thi Rao cao tii chinh cua cling 7

con se co nhOng diau chink thick hop truac khi sir dung cho viec lOp Rio cao tai chinh hqp nhat

giaa nien do

s6 du cic tai khoin yen Bing can &it ke loan giaa cic cling ty trong ding Top down, cac giao djch

nOi 1)8, cic khoin lai not by chug thuc hien phit sink tit cac giao djch nay phii dtrqc loci trim hoan

man Cac khoan 16 chug that hien phat‘sinh tir die giao djch not 60 cOng duqc 14 136 trim khi chi

phi too nen khoin 16 Q6 khong the thu hei dtwc

Loi ich cOa ca dong khong kiem soar the hien phAn lAi hoc 16 trong kat qui kinh doanh vi tai sin

thuAn cua tong ty con kh8ng chive nom gia beri TOp doin vi &roc trinh bay 6 khoan mac rieng tren

Rio cao kat qui hoot dOng kink doanh hop nhat giaa nien dO va trait Bing can ke loan hop nhAt

giaa nien dO (thuOc phAn van chit sa huu) Lqi ich elm do clang kitting kiem soil bao gam gia trj

cac Iqi ich cua ca dong kh8ng kiem soil tai ngay hop nhAt kinh doanh ban dAu vi phan Iqi ich cua

co dOng khong kiem soil trong bien ging dm von chit se( hau ke tir ngay hop nhAt kinh doanh Ck

khoan 16 pith sink toi cling ty con throe phan bO Wang ang veri phAn ser ha-u dm co dong khong

kiem soil, ke ci tru&ng hop s6 16 do Ion hen phAn ser huts cna co d6ng khOng kiem soil trong tai

sin thuAn dui cOng ty con

TONG CONG TY Co PHAN PHONG PHI)

Dia chi: 48 Tang Nhcm Phu, Khu phh 3 phi's:mg Tang Nhon Phu B, qutri 9, TP 118 Chi Minh

13A0 CAO TAI CHINH IIQP NIIAT GIUA NIEN DO

6 thing diu cua nam tai chinh ket thitc ngiy 31 thing 12 nam 2017

Bin thuy et minh Bio cio tai chinh hop nhit gifra nien dq (tiep then)

3 Che giao djch bang ngoai to

Cac giao djch phat sinh bang ngoai t4 duqc chuyen del thco 1St gia tai ngay Oat sinh giao djch SO

du cac khoin myc tien t4 cogbc ngoai to tai ngay ket thitc ky ke loan duqc quy del theo ty gbh tai

ngay nay

Chenh 14th ty gia phat sinh trong ky to cac giao djch bang ngoai t4 duqc ghi nhan vao doanh thu

hoat Ong tai chinh hoc chi phi tai chinh Chenh 14th ty gia do danh gia lai cac khoin myc tien t4

co vac ngoai t4 tai ngay ket thitc Icy ke roan sau khi bit trir chenh 14th tang va chenh lech giam

duce ghi nhan vao doanh thu boat Ong tai chinh hoic chi phi tai chinh

Ty gia sir dung de quy del cac giao djch phat sinh bang ngoai te la gia giao djch thyc to tai then

diem phat sinh giao djch Ty gia giao dich thyc to dOi vei cac giao djch bang ngoai t4 duqc xac

djnh nhu sau:

• DOi veri hqp dOng mua ban ngoai 14 (hqp ding mua ban ngoai le giao ngay, hqp deng ky han,

hqp &rig twang lai, hqp deng quyen chcm, hqp dung Imam MD: ty gia k9 ket trong hcrp deng

mua, ban ngoai re Om Tap don't va ngan hang

• Doi vai cac khoin g6p vim hohc nhan von g6p: ty gia mua ngoai t4 cua ngin hang nai Tap

doan mer tai khaki de nhan von cua nha clAu to tai ngity gap On

• Doi vet nq phai thu: ty gia ty gia mua ngoai t4 cua ngfin hang thucmg mai nai Tap dein chi

djnh khich hang thanh man tat then diem giao djch phat sinh

• Doi vat nq phai tra: ty gia t9 gia ban ngoai te cua ngin hang thuong mai not Tap doin dy kien

giao djch tai th&i diem giao djch pith sinh

• DOi voi cac giao djch mua shin tai sin hoc cac khoan chi phi duqc thanh loan ngay hang ngoai

te (kheing qua cac tai khoan phai tra): ty gia mua ngoai t4 cua ngan hang thuung mai not Tap

doan thyc hien thanh loan

Ty gia sti dung de danh gia lai so du cac khan myc tien te co gOc ngoai t4 tai ngay ket thitc ky ke

loan drat xac djnh theo nguyen tic sau:

• Del veri cac khoin ngoai te gui ngan hang: ty gia mua ngoai te cua ngan hang nai Tap doin me

tai khoan ngoai te

• DOi voi cac khoin myc tien te co gOc ngoai t4 ducrc phan loaf la (al san khic: ty gia mua ngoai

t4 cua timg ngan hang

• Doi vOi cac khotin mite tien t4 co gOc ngoai t4 duqc phan loot la nq phai tra: t9 gia ban ngoai te

cua timg ngfin hang

4 Tien vi cac khohn twang dung tier;

Tien bao gem tien mat va tien gtii ngfin hang khang ky han Cac khoan wont/ throng lien la cite

kholn dAu to ngan han co thin han thu hOi khOng qua 03 thing ke tar ngay dau tu, co khi fling

chuyen dOi de ding thanh men luqng tien xac djnh va kitting co rai ro trong viec chuyen del thanh

tien tat thcn diem bao cao

5 Cic khoin dau tw tit chinh

("tic khocin clan far nam giCr den ngity dcio hqn

Khoan dAu to dirge phan loci la nam gilt den ngay dao han khi Tip doan co Y djnh vi khi nang gilt

den ngay dao ban Cac khoan dAu to nam gilt den ngay dao han bao gOm: cac khoan tien gCri ngfin

hang co ky han (bao gam ca cac loci tin phieu, ky phieu), trai phial, co phieu w dai ben phat hanh

bat buerc phai mua lai tai rn6t thei diem nhat djnh trong twang lai va cite khan cho vay nam gift

den ngay dio han yeti myc dich thu lai hang ky va cac khoan dAu to nam gift den ngay dito han

khic

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Ran :Mods math nay to irnot b4 ph& kip Mirth phis dupe doc ding Rio coo sai <ALM hop shit vac mfn da 17

TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 Tang Nhon l'hn, Khu ph6 3, phubng Tang Nhon Phu 8, glib 9, TP 116 CM Minh

RAO CAO TAI 011191111011 NI AT GICA NIEN DO

6 thang dAu cua nam thi chinh kEt thfic ngay 31 thang 12 nam 2017

Ban thuyet minh Liao cao thi chin!) turp nhitt gitin nien di) (116p theo)

Cac khoan dau to nam gia den ngay dao han dupe ghi nhan ban Au thco gia goc bao gem gia mua

va cac chi phi lien quan den giao djch mua cac khoin dAu ttr Sau ghi nhan ban dau, cac khoin dAu

to nay dupe ghi nhan thco gia trj c6 the thu hen Thu nhae IHi tir cac khoan dau to nam gia den

ngay di° han sau ngay mua dupe ghi nhan tren BS° cao ket qua hoot dOng kink doanh wen co ser

du thu Lai duo: huemg truck khi Tap doan nam gia throe ghi giam trir vao gia gOc tai that diem

mua

Khi c6 cac bing.chimg chic chin cho thAy mot phAn hok than bO khoan dAu co the khong thu

h6i &roc va s6 ton thAt duqc xac djnh mot each dang tin cay thi Mn that dupe ghi nhan vao chi phi

tai chinh trong ky va giam trir tnrc tiep gia trj dau tit

Cdc khotin cho vay

Cac khoan cho vay duqc xac djnk theo gil g6c trir di dc khoan dtr ring phi' thu kh6 doi Dv

phong phai thu kith doi cua cac khoan cho vay duoc lap can dr vao do kien mire Mn that co the xay

30

ra

Cong ty lien doanh la doanh nghiep dupe thanh lap iron ca ser thd thuan tren hop deng ma theo d6 PHI

Tap doan va cac ben tham gia thvc hian hog &Ong kinh tc tren co ser clang kiem soar Ding kiem

soat duce hieu la viec dua ra cac guy& djnh mang tinh chien luoc lien quan den cac chinh sach

hog Ong va tai chink cua cong ty lien doanh phai c6 sv ding thuan Goa cac ben tham gia lien

doanh

Tap doan Oil nhan loi ich cua minh trong co ser kinh doanh clang kiem soat theo phucmg phap vim

chit ser hau Theo do khoan von gap trong lien doanh duce ghi nhan ban dau theo gikg6c, sau do

dtroc diet] chink thco nhang thay d6i cua phan so hfru cua Tap doln trong tai san thuan cua co se/

kinh doanh den kiem soat Bao cad ket qua hoot dOng kinh doanh hop nhat gills nien do Than anh

phan ser hau cua Top doan trong ket qui hoot dong kinh doanh cua co ser kinh doanh dong kiem

soat Tap doan ngirng sir dung phuang phip von chit ser hem ice tir ngay ket thac quyen demg kiem

soar hoc kh8ng co anh Wong dang ke ctOi vii co ser kinh doanh dupe ding kiem soar

Bao do tai chink cua co ser kinh doanh dong kiem soat throe lap cans ky ke moan vii Rao cao tai

chinh hop nhat giaa nien dO cua Tap doan Khi chink sach ke toin cuts co so kinh doanh dong kiem

soat khac vii chink sach ke toan ap dung thong that trong Tap doan thi Rao cao tai chinh cua co ser

kinh doanh thing kiem soat sE co nh&ng dieu chinh thick hop tnrerc khi sir dung cho viec lap Bao

cao tai chink hop nhAt giaa nien 40

Cac khoan lai, 18 chug thvc hian phat sink tir dc giao djch vii cac co so kinh doanh dOng kiem

soat duqc log trir tucrng &lig yen phAn thuOc ve Tap doan khi lap Hato cao tai chinh hop nhat gift

nien dO

Clang ty lien ket

Cling by lien ket hi doanh nghiep ma Tap dean c6 anh huerng dang ke nhung kitting co quyen kiem

soat doi veri cac chink sach tai chinh va hoat Ong Anh hating ding ke the hien 0 quyin tham gia

vao viec dim ra cac quyet djnh ye chinh sack tai chink va hoat (long cua doanh nghiep nhan dau to

nhung khOng kiem soat cac chinh sach nay

18

TONG CONG TY CO PHAN PHONG PHCI

Dia chi: 48 Tang Nhcrn Phu, Khu ph6 3, phirtmg Tang Nhcrn PhO B, guin 9, TP Hd Chi Minh

BAO CAO TAI CIIINH HOP NHAT GIUA NIEN

6 thing dau cua nam tai chinh ket them ngiy 31 thing 12 narn 2017

Bin th u) et minh Bao cao thi chinh hop nhAt giera Men clef thco)

Cac khoan dau ttr vao cac cling ty lien kEt duqc ghi nhan then phuong phap von chn sec him Theo c16, khan dAti tu vao cling ty lien ket duce the hien troll Bao cao tai chinh hqp nhat gicra nien dO thco chi phi dau tu ban dAu va dieu chinh cho cac thay clOi trong phan Igi ich Vett tai san thuAn aa cOng ty lien ket sau ngay dAu hr Neu lqiich cita Tap doan trong khoan 16 cita cong ty lien ket Ion hon hoac bang gia trj ghi so cua khoan dau tu thi gia trj khan dAu ttr duce trinh bay trait Bao cao tai chhill hqp nhAt giva Men (10 la bang kh8ng trir khi Tap doan c6 ac nghia vu thuc hien thanh toan thay cho cong ty lien ket

Bao cao tai chinh cua tong ty lien ket duqc lap tong kY kc tan yeti Bao cao tai chinh hqp nhat giUa nien dO cim Tap dean Khi chink sack ke loan aa cOng ty lien ket kit voi chinh sach ke tan tip dung thong nhAt trong Tap dart thi Bao cao tai chinh cua cOng ty lien ket se c6 nhang diet' chinh thick hqp truac khi sir dung cho viec lap Bao cao tai chinh hqp nhat giaa nien do

Citc khan Iii, 16 chua thuc hien phat sinh tit cac giao djch voi cac cOng ty lien ket duce loaf trir tucrng img voi phan thuec ye Tap doan khi lap Bao cao tai chinh hqp nhAt gilla Men de

Coe khoan dau to vao tong en van ctia don vi Mit

DAu to vao cOng cu van ctia don vj khac bao gem cac khoan dAu to cling eta von nhung Tap doan khong c6 quyEn kiEm sat, dOng kiem sat hoac co anh htrang clang ke den voi ben duric dau

Cac khan dau tu vao cOng cu van elm don vj khac duqc ghi nhan ban dAti thco gia gOc, bao gOm gia mua hoac khan gem von cOng cac chi phi rive tiep lien quan den hoot ding tu CO tire va lqi nhuan cua cie ky tnrerc khi khan dAu tu duqc mua duqc hach toan giam gia trj cua chinh khoan ditu tu der Co tire va lqi nhan cua cac kY sau khi khan dAu tu duqc mua duqc ghi nhan doanh thu CO tire duce nhan bang c6 phial' chi duqc thco doi so lugltg c6 phial' tang them, khong ghi nhan gia trj co phieu nhan ducrc

Du phOng ton that cho cac khoan dAu tu vao cling cu van dm don vj khac duqc trick lap nhu sau:

• Din vet khoin dAu tu vao co phieu niem yet hoac gia trj hqp ly khoan dAu tu duqc xac djnh tin coy, viec lap du phOng dpi tren gia trj thj truong cua co phieu

• D6i vii khan dau tu khong xac djnh duqc gia trj hqp 19 tai thai diem bio cao, viec lap du

phemg duct thus hien can cir vao khoan 10 elm ben duqc dau ttr voi mire trick lap bang chenh loch giat von gop thuc to eua cac ben tai don vj khac va von cha ser hen dux c6 nhan vii ty le g6p van ctia Tap dart so voi tong se von gop time to ctia cac ben tai don vj khic

Tang, giam so du phOng ton that dAu tu van ding cu van dm don vj kit can phai trick lap tai ngly ket thtic ky ke loan duqc ghi nhan vao chi phi tai chinh

6 Ow khoin phai thu

Cac khan ncy phai thu duqc trinh bay then gia trj ghi sir trir di cac khoan du Of:Mg phai thu Ich6

TONG CoNG TY CO PHAN PHONG PHU

Dja chi: 48 Tang Nhan PM), Khu ph6 3, phuOng Tang Nhan PhO B, quirt 9, TP 116 Chi Minh

BAO CAO TAICIIINIIIICP NitAT GICA Nib.' DO

6 thing dAu city nam tai chin)) k& it& ngay 31 thing 12 nam 2017

can cu vacs tuoi nq qua han ctia cac khoan nq hoac dtr kien mac ton that c6 the xay ra, co the nhu sau:

30% gia trj doi voi khoan ng phai thu qua han tir tren 06 thing den dual 01 nam

50% gia trj doi vii khan ng phai thu qua han to 01 nam den dual 02 nam

kien mac ton that de lap dtr phong

del can ca vao dv kien mac ten that c6 the xay ra

Tang, giam se du dv phemg ng phai thu lath deli can phai trich lap tai ngay ket thlic k9 ke town dugc ghi nhan vao chi phi quan 19 doanh nghiep

7 Hang tbn kho

I fang ten ;the/ dugc ghi nhan then gia thip han gia gia g6c va gift In than co the thvc hien dirge

Gia gee hang ten kho dugc xac djnh nhu sau:

sinh de c6 dirge hang ton kho 0 dja diem va trang thai hien tai

- XAy dung do an bit dOng san: bao gem chi phi xay dung, lai vay, quyen sir thing dAt va cac chi phi co lien quan true tiep khac

San xuAt san phim: bao gem chi phi nguyen vat lieu chink, chi phi nhan tong va cac chi phi co lien quan live tiep khac

co lien quan trtrc tiep duck pit be dtra tren mac dg hoot Ong binh thutmg

Gia xuat kho dirge tinh then phirong phap binh quan gia quyen ye duck hach toan then phuang phap ke khai thuOng xuyen

Gia tri than co the thvc hien dirge la gia ban uerc tinh cua hang ten kho trong k9 san xuat, kinh

doanh birth thverng tra chi phi trek tinh de hart thanh va chi phi uerc tinh an thiet cho viec tieu thu

chimg

than cO the thvc hien dirge Tang, giam so du du phong giitm gia hang ten kho can phai inch lap toi ngly ket tithe ky ke tan dirge ghi nhan vao gia von hang ban

8 Chi phi tri mitre

Chi phi tra tram bao gem cac chi phi that to da phut sinh nhung co lien quan den ket qua hoot Ong san xuAt kinh doanh coo nhieu ky ke tan Chi phi tra truerc dia Tap doan chit yeti la ceng dung co, chi phi sCra chua, chi phi thue va lien tha dot Cac chi phi tra tram nay duck phan be trong khoing that gian tra truCk hoac that gian cac lgi ich kinh to tucrng img dirge too ra tic cac chi phi nay

20

TONG CONG TY CO PHAN PHONG PHU

Dja chi: 48 Tang Nhun MO, Klan pho 3, phutmg Tang Nhon Phu B, quan 9, I16 Chi Mirth

13A0 CAO TA1 °INDIRA' NIIAT GOA NItN DQ

6 thing diu cart nam tali chlnh kb fink ngay 31 thang 12 nam 2017

Bin thuyet ninth Rio can Iii chinh laryp nhit girra nien cta (tiep theca)

Cong cy, dyng cy

Cac tong cm, dung cu da dua vao sir dung dirge phan b6 vao chi phi thco phuong Slap duerng thing vai thbi gian phan b8 khOng qua 03 nam

Chi phi sun china

Chi phi sin china la et chi phi thuc to chi ra de sirs chaa van pheing cho thud va may mac thiet bj Chi phi nay duo; phan be vao kin qua hint d6ng kink doanh kiting qua 03 nam

Chi phi ihui

Chi phi thus xc ducat phan b6 vao chi phi thco phuong phap dtrOng thing thco theri gian thud (07 ram)

Tiin thud ell

Tien thus dat tra truac the hien khoan tien thud (tat d3 tra cho phan dAt Tap doan dang six dung Tien thus dat tra trutic dupe phan be, vao chi phi theo phtrang phap cluing thing Wang img vai then gian thus (12 nam)

Gdc chi phi trd fru& ddi han khdc

Cac chi phi tra truck dai han khdc dirge phan bei vao chi phi thco phuong phap dutmg thing vai shoal gian phan b6 khong qua 03 nam

9 TM sin thud hoat dung

Thus tai sin ducat phan loai la thud hoat dung new phan Ian nil ro va 16i ich gin lien vai (ply& sir hau tai sin thuOc ve ngtrbi cho thus Chi phi thud hoat clang duqc phan anh vao chi phi thco phuarT phap duirng thang cho sucit thbi han thud tai sin, kiting phy thuac vao phuong tithe thank town lien thud

10 TM sin co djnh hau hinh

Tai sin co djnh hen hinh dupe the hien theo nguyen girt nix hao mon lay ke Nguyen girt tii sin cat, Binh hat hinh bao gem want)* the chi phi ma Tap coin phai be ra do c6 duce tai sin c6 dinh tinh den thbi diem din Si sin d6 vat) inn thai sin sing sir dung Cac chi phiphat sinh sau ghi nhan ban diu chi dupe ghi tang nguyin girt Si sin co dinh neu cac chi phi nay chic chart lam tang Iva ich kinh to trong arcing lai do sir dung tai sin do Cie chi phi phat sinh kh6ng thin man dieu kiln tren dupe ghi nhan la chi phi sin xuat, kink doanh trong kY

Khi Si sin c6 djnh hau hinh dupe bin hay thanh 19, nguyen gii va girt trj hao mon lay ke dirge x6a

se vi Iii, 16 phit sink do thanh lY dupe ghi nhan vao thu nhap hay chi phi trong ky

TM sin cei djnh huts hinh dirge )(hat' hao thco phuong phap dubng thing (Iva trEn thbi gian Hats dung vac tinh s6 nam khan hao curt cac loai tai sin co dinh huts hinh nhu sau:

21

TONG CONG TY CO PHAN PHONG PHU

Dia chi: 48 Tang Nhon Phu, Khu phi 3, phuOng Tang Nhcrn Phu B, qu3n 9, TP H6 Chi Minh

BAO CAO TA1 CHINN HOP NHAT GI17A N1EN DO

6 thang diu cda nam tai chinh k& DICK ngky 31 thing 12 nam 2017

Ban thuytt minh Bao cao tai chinh hqp nhit giem nib 110 (nip theo)

11 Tii san co djnh thue tai chinh

Thu& tie sin dirge ?Mn loci IA thue tai chinh neu phin lin rh ro vi Igi ich gin lien yeti quyen se

hilt [Ai sin thuic ye ngubi di thue TM sin c6 Binh thue tai chinh dime the hien theo nguyen gii trir

hao men lily ke Nguyen giA al sin c6 djnh thue tii chinh la gii thip hon glen gia trj hop 19 dm tii

sin thue tai thin diem Icheri dau cim hqp ding thue vi gii trj hien tai cea khoin thanh town tien thud

toi [hien T9 le chi& khAu de tinh gii trj hien tai cart khoin thanh min tien thud t6i thieu cho viec

thue tai sin IA lai suit ngam djnh trong hop dig; thud nil sin hoc Iii suit ghi trong hop ding

Trong truing hqp khemg the xac djnh duet lai suat ngam djnh trong hqp ding thud thi se dung Jai

suit tien vay tai thtri diem kheri ditu viec thud tai sin

TAi sin c6 djnh thud tii chinh dirge khAu hao theo phuong phip dutmg thing dua tren [heti gian hit

dung uerc tinh Trong true, hgp Meng chic chin Tap doin se c6 quyen se het tii sin khi het ban

hqp ding thud thi tai sin co djnh se duqc khAu hao theo thin gian ngin ham gien thari gian thud vi

thei gian hen dung vex tinh s6 dm khAu hao cia may m6c thiet bj thue tii chinh tir 4,5 dm den

12 dm

12 TM sin co Binh v8 hinh

Tii sin c6 djnh vo hinh dirge thi hien theo nguyen gia trir hao men lily ke

Nguyen gia iii sin c6 djnh v8 hinh bao gim toin be the chi phi ma Tap elan phii be ra de ce

duet tii sin c6 Binh tinh din that diem dua tie sin Q6 vito tring thai sin sing sir dung Chi phi lien

quan den tii sin c6 djnh vo hinh phit sinh sau khi ghi 'than ban die Mtge ghi nhan li chi phi sin

xurit, kinh doanh trong ky tre khi cic chi phi nay gin lien vii met tai sin c6 djnh vo hinh cu the vi

lim tang Igi ich kinh to tir cic tai sin nay

Khi tie sin c6 djnh v8 hinh duce bin hay thanh 19, nguyen gia vi gii trj hao men lily ke dirge xOa

si vi Jai, 0 phit sinh do thanh ly duce ghi nhan vio thu nhap hay chi phi trong kt

TM sin c6 djnh vo hinh cim Top doin bao gem:

Quyin sti dung dot

Quyen sir dung dit IA tout be the chi phi time to Top clan di chi ra c6 lien quan true tiip tai dit sir

dung, bao gem: tien chi ra de c6 quyen se dung dit, chi phi cho den be, giii phong mat bang, san

lip mat bang, le phi truOc bar Quyen sir dung dit kitting thai hrtn kitting dirge tinh khiu hao

Chum: trinh phan mem may thin

Chi phi lien quan den the chucrng trinh phin mem may tinh khong phii la met be phan gin kit vOi

phin cirng eel lien quan dirge von hoi Nguyen gia cite phin mem may tinh la town be cfic chi phi

ma Tap doin di chi ra tinh den thai diem dua phin mem vio sit dung Phin mem may tinh dirge

!Mau hao theo phucmg phfip cluing thing trong 02 dm

13 Mit dung sin diu to

Bit ding sin diu tu li met phin cea nhi hope ca se ha ding thuic se hitt dm Tap doin hay thud

tii chinh dirge six dung nhim muc Bich thu lgi ttY viec cho thud hope the tang gii Bit tong sin dill

tu cho thud dime the hien theo nguyen gifi Mir hao mon lily ki Nguyen gifi ciut bit ding sin diu tu

IA toin be the chi phi ma Tap doin phii be ra hope gia trj hgp 19 dm the khoin Qua ra de trao dii

nhim ce duqc bit ding sin diu to tinh din then diem mua hope xfiy dung hoin thinh

Cac chi phi lien quart den bit ding sin diu tu phfit sinh sau ghi nhan ban diu dirge ghi 'than who

chi phi, tilt khi chi phi nay cep khi niing chic chin lam cho bit ding sin diu tu tao ra Igi ich kinh t6

trong Wang lai nhieu hart men host ding duct dfinh gilt ban diu thi dirge ghi tang nguyen gifi

Ban thigh mirth nay ld mot bd phdn hop thanh phiii dwoc doe citng vot Bdo cdo tdi chinh hop nhdt gido nun dd 22

TONG CONG TY CO PHAN PHONG PHIJ

Dja chi: 48 Tang Nhan PhO, Khu ph6 3, phutmg Tang Nhan Phu B, Elan 9, TP H6 Chi Minh

BAO CAO TAI CI!NH HOP NHAT GIUA NIEN DO

6 thang dAu cOa nam tai chinh ket thus ngay 31 thing 12 nam 2017

Ban thuyit minh BAo cao (Ai chinh htyp nhAt Rita nien 00 (tier) thco)

Khi bit dOng sin clan to duck ban, nguyen gia va gia trj hao mon lay ke duqc x6a s6 va lai, its nito

phat sinh duck hach town vao thu nhap hay chi phi trong kY

Viec chuyEn Ur at Ong sin ch so hfru se dung hoac hang ten kho thanh bit dung sin diu to chi

khi chit se him cam dirt se dung tai san d6 va bat data cho ben khac thue hoot dOng hoac khi ket

thud giai doan xay dung Viec chuyen tir bit dOng san dAu to sang bat dons san chit se him se dung

hay hang ton kho chi khi chit so hall bat dau sO dung tai san nay hoac bat dau trim khai cho mud

dich ban Viec chuycn tO bit Ong san to sang bit (Jong sin ca ser hire se dung hojk hang ton

kho kheing lam thay del nguyen gia hay gia trj con loi dm bat Ong san tai ngay chuyen &U

Bit tieing sin dau to se dung de cho thug duqc khAu hao thco phucmgphap duang thing chm tren

Mei gian him dung trek tinh S6 nam khau hao cua co so ha tang la bat dOng sin dAu to trong 30

nam

14 Chi phi 'ray dyng ca bin dir dang

Chi phi xdy clung ca ban de dang phan anh the chi phi lien quan true tiep (bao g6m ca chi phi iai

vay co lien quan phi] hyp veri chinh sach kc moan dm Tap doan) den cac tai san dang trong qua trinh

xfiy dung, may m6c thict bj dang lap lilt de phut vu cho myc dich sin xuAt, cho ilia va quan ly

cling nhir chi phi lien quan den vice sea chira tai sin co djnh dung tilt= hien Cac tai san nay duck

ghi flan thco gia gee va khOng dupe tinh khfiu hao

15 Hqp nhat kinh doanh vi lyi the thircrng mai

Viec hqp nhat kinh doanh duck ke toan theo phuang phap mua Gia phi hqp nhat kinh doanh bao

gam: gia trj hqp 19 tai ngay dice ra trao doi cua cac thi san dem trao d6i, cac khoan nq phai tra da

pat sinh hoac da thira Mon va cac Gong cu von do TOp doan phat hanh de del lAy quyen kiem soar

ben bi mua va cac chi phi lien quan trot tiep den vice hqp nhAt kinh doanh Tai san da mua, nq pal

tra c6 the xac djnh duck va nang khoan nq tient tang, phai ganli chiu trong hqp nat kinh doanh

duck ghi nhan thco gia trj hop 19 tai ngay nam giQ quycn kiern sat

D6i vol giao djch hqp nhfit kinh doanh qua nhieu giai doan, gia phi hqp nat kinh doanh duck tinh

la tong cira gia phi khaan dau to tai ngay dat duct quyen kiem sat cOng ty con yang yen gia phi

khoin to nang Ian trao dei truerc da duqc &kith gia loi then gia trj hqp 19 tai ngily dot duck

quyen kiem soat cong ty con Chenh loch gia gia dinh gift loi va gia goc khan dAu to duck ghi

Man vao ket qua hoot dOng kinh doanh neu truck ngay Qat duqc quyen kiem salt Tap doan kh6ng

c6 Anh Inking ding ke yen cling ty con va khoan dAu to duck trinh bay thco phucrng phap gia gOc

Neu truac ngay dot duck guy& kiem salt, Tap dart c6 111111 Inning dang ke va khoan dAu to duct

trinh bay thco phuong phap van chit sir ham thi pan chenh lech giim gia danh gia 101 va gia trj

khoan dau to thco phuong phap von chit ser ht7u duqc ghi nhan vao ket qua haat dOng kinh doanh

va pan chenh lech giea gia trj khoan dau to the() phuong phap van ca se au va gia g6c khoan

dau to duqc ghi flan true tiep vao khoan myc "Lqi ratan sau thud chua phan phai" tren 13ing can

dei Ice tan hqp flat giaa nien do

Phan chenh lech cao han cim gia phi hop nhat kinh doanh so voi pan ser hint cim Tap doan trong

gia trj hqp IY thuan caa tai san, nq phai tra c6 the xac djnh duqc va cac khan nq item tang da ghi

nhan tai ngay dat duqc quyen kiem salt cOng ty con duqc ghi flan la lqi the thuang mai Neu phin

sO au Gila Tap doan trong gia trj hqp IY than dm tai san, nq phai tra co the xac djnh duo: va nq

66 tang duck ghi nhan tai ngay dot dm:lc quy6n kiem sat cling ty con vucct qua gia phi hqp nat

kinh doanh thi pan chenh lech duqc ghi nhan vao 01 qua boat ding kinh doanh

TM the thuang mai duqc phan b6 thco phuong phap dutng thing trong 10 nAm Khi co bing

cluing cho thay loi the thuang mai bj ton that IOn ban s6 phan bo thi so phin b6 uong ky la so ton

that phat sinh

Y Turk!

sA

23

TONG CONG TY Co PHAN PRONG PHU

Dja chi: 48 Tang Nhcm Phu, Khu phi 3, phuting Tang Nhon Phu B, guin 9, TP HO CM Minh

BAO CAO TA1 C1111411 liQP NI1AT GICIA NIEN DO

6 thing du ctia nun tai chinh ket thtic ngay 31 thing 12 nam 2017

Ban thuyet minh BAo cio (Al chinh hop nhit gi&a nien de (tiep thco)

Lot ich tha ca (long khong kiem soat tai ngay hqp nhat kinh doanh ban dau duet xac djnh trail ea

sa t9 le tha cac co (long khOng kiem soat trong gia trj hqp 19 dm tai san, nq phai tra va nq nem tang duqc ghi nhOn

16 Hop do ing hqp tic kinh doanh

Hoge dong kinh &atilt doing kiem sods

T(ip doan ghi nhOn tran Rio cao tai chinh hop nhAt gi&a nicht dO cac hqp dOng hqp tic kinh dearth duOi hinh thin: hoot dOng kinh doanh dung kiem soil cac nei dung sau:

• Gia In tit san ma Tap cloth' hien so hUu

• Cac khoan no phai tra ma TOp doan phai ganh chju

• Doanh thu duqc chin to viec ban hang hoa hoac cung cap djch vu cim lien doanh

• Cac khoin chi phi phai ginh chju

17 Cac khoin nq phai tni va chi phi phai tra

Cac khoan nq phai tra vi chi phi phai tra duqc ghi nhOn cho so tier' phai Ira trong tuong lai lien quan den hang hoa va djch vp da nhan dtroc Chi phi phai tra duqc ghi nhan dva tran the tree tinh hqp 19 ve so lien phai tra

Viec phan loci cac khoin phai tra la phai tra ngueri bin, chi phi phai tra va phai tra khic duqc thvc hien theo nguyen tic sau:

• Phai tra ngubi bin phan tinh cac khoin phai tra mang tinh chit [Wong mai phai sinh tin giao djch mua hang him, djch vu, al sin va ngueri bin la don vj dec kip vii Top doin

• Chi phi phai tra phan inh the khoan phai tra cho hang h6a, djch vu da nhOn dupe tin ngtriri ban Mac di cung cAp cho nguiri mua nhung chua chi tra do chua co hem don hoc chua dit hO sa, tai lieu ke loin va the khoan phai tra cho ngueri lao dOng ve tien kg:mg nghi phep, cac khoan chi phi sin tidy, kinh doanh phai trich truarc

• Phil tra khac phan inh cac khoin phai tra khong co tinh thuong mai, khong lien quan den giao djch mua, bin, cung cAp hang him djch vv

Cac khoan no phai tra vi chi phi phai tra dirge phin loai ngin halt vi dai httn tren Bing can del ke

tan hop nhat giaa Mon dO can cu theo ky hart con lai tal ngay kit that ky ke town

18 Cac kholn du phOng phai tra

Cic khoan dv phOng duce ghi nhOn khi Tip doin co nghia vu no hien tai (nghia vu phap 19 hoac nghia vu lien del) do ket qua tin met sir kien di xly ra, viec thanh town nghia vu no nay co the se din den sir giant sin ye nhOng loi ich kinh to vi gia trj cua nghia vu no do co the duct ink tinh met each ding tin city

Nau inh huerng cua thei gian la trong yeu, dv phOng se duct xac djnh bang each chiet khan so tin phai b6 ra trong tiring lai de thanh town nghia vu no v6i t9 le chiat khan truck thue vi phin inh nhung danh gia trim thj trueng hien tai ye gia trj theri gian cua tien vi nhang rui ro cu th8caa khoan

no d6 Khoan tang len curt se dv phemg do theri gian troi qua duce ghi nhOn la chi phi tai chinh Cac khoan do phOng phai tra cua TOp doin chi c6 der phong try cAp theU viec

Khi ngueri lao dOng chant dirt hop dOng lao dung, Tap doan phai chi tra tro cAp thoi viec cho ngueri lao 'long lam viec thinnig xuyen tai TAp doan to dO 12 thing trer len del veri thei giao khong tham gia dung bao thAt nghietp Dv phong trey cap thoi viec duce trich lip veri mire bang 1 /2 thang lucrng Ong phu cap luang (ncu co) binh quan cart sau thing lien ke gin nhat tinh den theft diem lOp Rio do tai chinh cho 01 narn lam viec

Tang, giant set du do phOng trey cap then viec can phai trich lop tai ngay ket thite ky ke town duqc ghi nhjn vio chi phi quilt 19 doanh nghiep

eta cling vet Bdo cdo tat chinh hvp nisi: gn)a men dd 24

TONG CONG TY Co PHAN PHONG PHU

Dja chi: 48 Tang Nhan Phu, Khu ph6 3, phubng Tang Nhan Phu B, qutin 9, TP He Chi Minh

BAO CAO TAICHiNfl HOP NHAT GICTA NIEN DO

6 thing din cim !Min tai chinh ket auk ngiy 31 thing 12 am 2017

Ban thuyet minh Rio can tai chinh hqp nhat ghat niEn di} (tiep then)

19 Trill phieu thuirng

Trai phieu thuong la trai phieu kheing c6 quyen chuyen &Ai thanh c8 phieu va trai phieu c6 the chuyen deithanh mOt Itrcing co phieu kh8ng xac djnh tai ngay dao han (do phv thueic vao gia trj thj trubng cite co phieu tai ngay dao han)

Gia trj ghi s6 cua trai phieu thtreing duqc phan anh tren to ser than bins trj gia trai phieu theo menh gia trir chiet khAu trai phieu cOng phv tr6i trai phieu

Tap doan theo doi chiet khau va phv trOi cho tang loai trai phieu thuerng phat hanh va tinh hinh phin be timg khoim chiet khAu, phv trei khi xac djnh chi phi di vay tinh vao chi phi hoic von h6a theo timg ky, cy the:

• Chiet khau trai phieu duqc phin b6 din do tinh vao chi phi di vay timg ky trong suet theri han cim trai phieu

• Phu trei trai phieu dtme phin b6 din de giant till chi phi di vay timg ky trong sued thbi han cim trai phieu

Viec phin b6 khoitn chiet khau hoic phv tnji c6 the sir dung phuong phap lii suit thuc to hoic phuong phap dubng thing:

• Theo ehtrcmg phap !Ai sat thvc te: Khoan chiet khau hoic phv trei phfirt be vio , ky duqc firth bang chenh loch ea chi phi vay phai tra cho ky tra lai (ducre tinh bang gia trj ghi s6 ky coa trai phieu nhan yeti ty le Jai thvc to tren thj trtrerng) seal s6 lien phai tra tong ky

• Theo phuong phap duong thing: Khoan chiet khau hoic phv tn5i phan b6 Hau trong suet ky han caa trai phieu

Chi phi Oat hanh trai phieu dove phan b6 din pha hqp vii ky Nut trai phieu theo phuong phap doling thing hoic phuong phap lai suit time to va ghi nhin vao chi phi tai chinh hoac von hiia

20 Win chit s& hum

Von gop can chit so' haw

Wen g6p cua chit so heti duqc ghi nhin thco s6 vent thqc to di g6p cua cac ce dong cua TOng C8ng tY•

Th#ng dir van co t phan

1 x Thing du von co phan duet ghi 'thin theo se chenh tech giva gia phat hitnh va m'enh gia co • phieu khi phat hanh Ian din hoar phat hanh b6 sung, chenh Itch gift gia tai phat hinh va gia trj so sfich cim co phieu quy va ciu phin von ctia trai phieu chuyen dei khi dao han Chi phi true tiep lien quan den vice phat hanh be) sung co phieu va phat hanh c6 phieu qu9 dime ghi giant thing du von c6 pan

Co phieu guy

Khi mua Iai co phieu do Tong C6ng ty phat hanh, khoim tien tra bao gem a cac chi phi lien quan den giao djch dupe ghi nhan la co phieu quy va duqc phan anh la met khoan giam trir trong vein chu sa hNt Khi tai phat hanh, chEnh loch giaa gia tai phat hanh ve gia se sfich cim co phieu qu9 duqc ghi vao khoan mac "Thing du von ce phin"

21 Phan phai lqi nhuan

Lqi nhuin sau thue thu nhip doanh nghiep duqc phan phei cho cac co don sau khi di trich lap cac quy theo Dieu I1 cua TOng Ceing ty tang nhu cac quy djnh can phip !Wit va di duqc Dai hei dong

co dong phe duyet

Ban dnlyit minh nay la mot bO phdot hop Marsh vo phdi &pc doc tong yen Bdo can gal chb'h hop nhtit giBtz nun do 25

TONG CONG TY CO PHAN PHONG PHU

Dja chi: 48 Tang Nhon Phu, Khu ph6 3, phutmg Tang Nhon Phu B, quan 9, TP H8 CM Minh

BAO CAO TA1 CHINN HOP NHAT GICIA N1EN DO

6 thing du cum nam Iii chinh kEt thac ngay 31 thing 12 nam 2017

Bin thuyit minh Bio cio tit chinh hqp nhtit gift ni8n d0 (dip then)

Viec phfin phei Iqi nhuan cho cac ce deing duqc can nhic den the khoan muc phi tien to nam trong

Igi nhuan sau thug chua phfin ph& c6 the anh Wong den lining tien IA khi Wing chi an ce tut nhu

Iii do (firth gifi lai tai sin mang di gap vein, do danh gia lai cac khoan awe tien te, cac cong cu

tai chinh va dc khan muc phi tien to khac

Ca tut duple ghi nhan la nq phai tra khi duqc Doi hei (Icing di &mg phe duyet

22 Ghi nhan doanh thu vi thu nhap

Doanh thu ban hhng hod, thank phdm

Doanh thu ban hang hoa, thanh pham duqc ghi nhan }chi dens then them min cite dieu kien sau:

• To? doan di chuyen giao phin Ion thi ro va lqi ich gin lien vii quyen ser heru hang h6a, sin

pham cho ngtriei mua

• Tap doan da kheing con nim gia quyen quan 19 hang hoa, san phim nhu ngutri se huu hang

h6a, san pham hose quyen kiem sofit hang has, sin pham

• Doanh thu duqc xac djnh tucmg dOi chic chin Khi hqp dig quy djnh ngtrtri mua duqc quyen

tra Iii hang h6a, san phalli di mua then nhang dieu Men cu the, doanh thu chi duqc ghi nhan

khi nhung dieu kien cu th8 d6 Bong con tan tat va ngtreri mua kh8ng duqc quyen tra lai hang

h6a, sin pham (Uir awing hqp Ichach hang co quyen tra Iii hang Wm, san pham duari hinh auk

del Iii de lay hang h6a, dich vu khfic)

• Tap doin di di hoac se thu duqc lqi ich kinh to tit giao djch bin hang

• Xfic djnh dtrqc chi phi lien quan den giao djch ban hang

Doanh thu cung dip filch vy

Doanh thu cung cap djch vu duqc ghi nhan khi ding thin th6a min cac dieu kien sau:

• Doanh thu duqc xac djnh Wang del chic chin Khi hop ding quy djnh ngueri mua dirge quyen

tra lai djch AI di mua thee nhang dieu kien cu the, doanh thu chi duqc ghi nhan khi nhung

dieu kien ell the 46 Ichong con tan tai va nguei mua khong duet quyen tra loi dich vu di cung

.4

cap

• Tap dofin di di hoac se thu duqc lqi ich kinh to tir giao djch cung cap djch vu de

• Xfic djnh duqc phan citing viec di hoan thanh vao then diem bio cio to'

• XS° djnh dove chi phi phfit sinh cho giao djch va chi phi de hob thenh giao djch cung cap dich

N at Truing hqp djch vu dupe Uwe hien trong nhitu Icy thi doanh thu duec ghi nhan trong ky dirge can TOE

cu do ket qui phin tong viec di holm thanh vao ngay kat Utile ky ke win A

-

It i ti

Doanh thu ban bat dOng sin ma Tap doan di la chi dau tu dirge ghi nhan khi thea min eking thin

tat d the dieu kien sau:

• Bat dOng sin di holm thanh toan be va bin giao cho ngtrei mua, Tap damn di di chuyen giao

rfii ro va lqi ich gin lien vii quyen so hem bit dOng sin cho ngueri mua

• Tap doin di kh8ng con nam giG quyen quan 19 bAt dOng san nhu ngutri ser hOu bat Ong san

hoc quyen kilm salt bat dOng san

• Doanh thu dirge xac djnh Wang dei chic chin

• Tap doan di di thu dirge hoac se thu dirge lqi ich kinh to tit giao dich ban bat Ong sin

• Xic djnh duqc chi phi lien quan den giao dich ban bat dOng sin

4;

Ph

26

TONG CONG TY CO PHAN PHONG PHU

13A0 CAO TAIC111N11 flop NIIAT GIUA NIEN DO

6 thang dtru dm nom tai chinh ket thirc ngay 31 thang 12 narn 2017

Ban thuyer mirth Ilao cao al chink Imp nhert giba nien de (tiep theo)

Trubmg hop khach hang co quyen heti thien not that cna bit Ong sin WI Top doan di time hien

viec hoan thien noi that cita bit don# sin then dung thiet ke, maul ma, yeu cAu tha khach hang then

mot hem Ong Wm thien not that bat Ong san rieng thi doanh thu dirge ghi nhOn khi hoin thank,

ban giao phin )(ay the) cho khach hang

Doanh Mu cho thui tai san hoar dOng

Doanh thu cho thud tai sin boat Ong dime ghi nhOn then phuang phap duerng thing trong suOt thin

gian cho thud Tien cho thud nhOn trtthe tha nhieu k9 dirge phan 1,6 vao doanh thu phu hqp vii thin

gian cho thud

Tii,n hii

Tien Iii dirge ghi nhOn Iron co so thin gian vi Iii suit thtrc te tirng k9 s••• 01'

Co tire va Igi nhuim dupe chia dirge ghi nhOn khi Top doan eta duct quyen nhOn es& tire hoac Igi 6 F nhuan to viec gop von Co tire duct nhOn bang co phieu chi dupe then cliii so Itrgng co phieu tang

23 Cic khoin giam trir doanh thu

Cac khoan giam trir dearth thu bao gem chi& khau thuang mai, hang bin bj tri lai phut sinh ciing

k9 tieu thy sin phim, hang h6a, djch vu dirge dieu chinh giam doanh thu caa k9 phut sinh

Tnrimg hop sin phim, hang hoa, djch vu di tieu thu tin the k9 trtr6c, den k9 nay min phut sinh

chi& khau thuong mai, tra loi thi dirge ghi giam doanh thu then nguyen tar::

• Neu khoan chi& khAti thucrng mai, tra lai phut sinh tnr6c thai diem pilot hanh Rio can tai chinh

hop nhAt giiYa nien der: ghi giam doanh thu trait 13ao cao tai chinh hop nhAt gitia nien do cua k9

nay

• Neu khoan chi& khau thircrng mai, tra lai phut sinh sau th&i diem phitt hanh Sao cao tai chinh

hap Alit giffa nien do: ghi giam doanh thu tin Bao cao tai chinh hop nhAt gitia nien do cua k9

Sall

24 Chi phi di vay

Chi phi di vay bao dim Iii tien vay va the chi phi khac phut sinh lien quan true tiep den the khoin

vay

Chi phi di vay duce ghi nhOn vao chi phi khi phut sinh Truant; hop chi phi di vay lien quan nix

tie!) den vide detu to xity Ming hoac san xuat tai sin de dang can co mot thin gian du dui Wen 12

thing) de co the dui vao sir dung then muc dich djnh tnrirc hoac ban thi chi phi di vay nay dirge

tinh via gia trj curt tai sin d6 D6i vii khoan vay clang phut vu viec xfiy dung tai sin co djnh, bit

Ong sin dill tu, Iai vay dirge von h6a ke ca khi thbi gian xtly dung dueri 12 thing Cac khoitn thu

nhOp phut sinh tir viec to tam thin the khaki vay dirge ghi giam nguyen gia tai sin c6 lien

quan

D6i vii the khoan von vay chung trong do có sir dung cho muc dich diu to icily dung hoac sin xuAt

tai san di dang thi chi phi di vay von hoa dirge xac djnh then t9 le von hoa doi yin chi phi lily ke

binh quan gia quyen phut sinh cho viec din to )(ay dung co ban hoac san xuAt tai sin do Ty le yen

hoa dugc tinh then tS, le Iii suit binh quin gia quyen ctia the khoan vay chua tra trong nim/k9,

ngooi tru cac khoan vay rieng biet phut vtr cho muc dich hinh thanh mot tai sin co the

27

si G

SY

Bit

'p

TONG CONG TY CO PHAN PHONG PHU

Dia chi: 48 Tang Nhan Phu, Khu phi 3, phubng Tang Nhon Phu B, quin 9, T1' Hto Chi Minh

BAO CAO TAI CHINE! HOP NHAT NIEN

6 thing du cda nam tai chfnh kit thtic ngay 31 thing 12 nam 2017

Bin thuyet mink Bio cio tai chfnh hqp nhht girth Min C10 (flip thco)

25 Ctic khoin chi phi

Chi phi la nhung khoan lam giam Iqi ich kinh to ducc ghi nhan tgi then diem giao djch phat sink

hoc khi cep kha nang Wang (lei chac chan se phat sinh trong tuang lai khong phan biet di chi tien

hay chum

Cac khoan chi phi va khoan doanh thu do n6 top ra phai duqc ghi nhap ding theri theo nguyen tic

phi hqp Trong throng hqp nguyen tilt phi hqp xung det viii nguyen tint than tong, chi phi duce

ghi nhan can ca vao ban chAt va quy djnh cua cac chain muc ke toan de dam bao phan anh giao

djch met each trung thuc, hqp I

26 Thue thu ni4p doanh nghiep

Chi phi thue thu nhap doanh nghiep bao g6m thue thu nhap hien hanh va thue thu nhap hoth Igi

Thue` thu nhep hien hinds

Thue thu nhap hien hanh la khoan thue duqc tinh dtra tren thu nhap tinh thue Thu nhap tinh thue

chenh tech so vii lqi nhuth ke toan la do diet' chinh cac khoan chenh lech tom Wei giUa thue va ke

toan, cac chi phi khong duqc tra ding nhtr dieu chinh cac khoan thu nhap kitting phai chju thue va

cac khoan to duqc chuyen

Thu"' thu nhep hoan lei

Thue thu nhap hoan Igi la khoth thue thu nhap doanh nghiep se phai nep hoac se duqc hog) Igi do

chenh tech tom then giaa gia trj ghi s6 cua tail san va nq phai tra cho mud Bich lap Bao cao tai chinh

va ca ser tinh thue thu nhap Thue thu nhap hoan lai phai tra dtrqc ghi nhan cho tit ca cac khoan

chenh lech tom then chju thue Tai sin thug thu nhap hoan Igi chi duqc ghi nhan khi chic chin

trong tuong lai se co Iqi nhuan tinh thue de sat dung nhang chenh lech tom thin duqc khiu tra nay

Gil trj ghi s6 cua tai san thue thu nhap doanh np,hiep hoan lai duqc xem xet Ion vac) ngay kit that

ky ke toan va se dupe ghi giam den mac dam brio chic than c6 du lqi nhuth tinh thue cho phep lqi

ich caa met phin hoc toan be tat san thue thu nhap hoan lei duqc se dung Cac tai san thue thu

nhap doanh nghiep hoan Igi chum duqc ghi nhan trued day duqc xem xet Igi vao ngay kit that kt

ke toan va duqc ghi nhan khi chic chin c6 du lqi nhuan tinh thue de c6 the sa dung cac tai san thue

thu nhap hoan Igi chua ghi nhan nay

Tai san thue thu nhap hoan Igi va thue thu nhap hoan lai phai tra duqc xac djnh theo thue suit du

tinh a ap dung cho nam tai san dirge thu heii hay nq phai tra duqc thank toan clua yen cac mac

thue suet c6 hieu Igc tgi ngay kit thud Ict ke toan Thue thu nhap hoan Igi duqc ghi nhfut vao Bao

cao kit qua hog ding kinh doanh va chi ghi twc tiep vao von chi se Mu khi khoan thue do lien

quan den de khoin 'nue duqc ghi thing vao von ch6 set halt

Tai sin thue thu nhap hoan Igi va thue thu nhap hoan Igi phai tra duqc ba tra khi:

• Tap down cb quyen hop phap duqc ba tra gala tai sin thue thu nhap hien hanh vii thue thu

nhap hien hanh phai nop; va

• Cac tai san thue thu nhap hoan Igi va thue thu nhap hoan lai phai tit nay lien quan den thue thu

nhap doanh nghiep duqc quan ly beri ding met ca quan thue:

136i vii ding met don vj chju thue; hoc TOp down dq djnh thanh toan thue thu nhap hien halal phat tra va Lai sin thue thu nhap hien hanh tren ca so thuan hoOc thu hen tai sari ding then vhf vied thank loan nq phai tra trong tirrif Ict Wang lai khi cac khoin trong yeu cart thug thu nhap hoth Ioi phai tra hthc tai san thue thu nhap hoan Igi duce thanh tan hoc thu h8i

weo, CING NAN

3 PH

its

TY

ih H TUY

tai chltsh hop WI SW° nibleM 28

TONG GONG TY Co PHAN PHONG PHU

Dja chi: 48 Ting Nhan Phu, Khu ph6 3, phuong Tang Nhan Phu B quin 9, TP lid Chi Minh

BAO CAO TM ClliNli 110P NHAT GICA NIEN DO

6 thing dau cOa nam tai chinh kit thfic ngay 31 thing 12 nim 2017

Bin thuyit minh 8:10 can tie chinh hop n hit gi0-2 nien dq (nip the())

27 Ben liZn quan

Cac ben dtroc col la lien quan nett met ben c6 kha !tang kiem soat hoac c6 anh huang ding ke del vai ben kia trong vice ra quyet djnh cac chinh sach tai chinh va hoot ding Clic ben ciing tree xcm

la ben lien quan neu ding chju str kiem soar chung hay chju Anil litrOng ding kt chung

Trong vice xcm xet mei quan hg ciia the ben lien quan, ban chat caa mei quan hi duce chit trong nhieu hon hinh thirc phapl5i

Be phan thco link vtrc kinh doanh la met phAn ct5 the xic djnh rieng biet thin gia vao qua trinh sin

?win ho0c sung cap sin phim, djch vtt va c6 raj ro va Ica ich kinh to khic vbi cac b¢ phan kinh doanh khic

ich kinh to khic veri cac be phan kinh doanh trong cac mei tnrang kinh t4

ThOng tin he phAin duct lap va trinh bay phit hop yeti chinh sach ke loan ap dung cho vice lap va trinh bay Rao cao tai chinh hap nhat gia nien do ctia Tap doan

V THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNII BAY TRONG BANG CAN DOI

Titn va cac khoin twang thrang tien

Cac khoan twang &rang titn (lien gin ngan hang

2 Clic khoin dAu tit tii chinh

Cac khoan dAu to tai chinh cua Tap doan bao gem dau to nim gi0 den ngay dao han, dAu to vac, cong ty con, dau to vao cong ty lien doanh, lien ket va dau to gop von vao don vj khic Thong tin

ye tic khoan dau to tai chinh cua Tap doan nhu sau:

2a Dau tit nam gift den ngay deo han

Khoan lien gUi ce ky han tren 03 thing den 01 ram tai cac ngan hang

2b Dan tit vao tong ty con

Khocin dein to Op von vao cOng ty con dadc s& citing de cam c o, thi clap bao kinh

Khoin dAu to vac) c6 phieu Goa mot se Gong ty con yeti gii trj ghi se la 164.402.739.353 VND &roc clang de dam bao cho khoan trai phieu phat hanh tai Ngan hang TMCP DAu to va Phat trien Viet Nam (xcm thuyet minh se V.24b)

Cam kit gdp win

Theo cac ditu khoan trong cam ket g6p vim vi viic think lap Cling ty Ce phAn Dan Its Khanh Phi], Tap damn cam ket s8 g6p 20.000.000.000 VND, twang ducmg 58,82% trong king von dieu I¢ dm

tong ty nay veri se lien la 34.000.000.000 VND Tai ngity ket [hoc ky ke toan, Tap doan da gop

4.362.000.000 VND