PIS. BCTC TONG HOP QUY 3 2017

thu6 TNDN phei n6p Tdng, giAln chiphitra trudc Tang, gi,m chtmg khoan kinh doanh Tlan lai va, da irA Thx6 thn nhap doanh nghiep da nOP Tian thu khac tn hoat dong kjnh doal]l Tian chikhac

TONG CONG TY PISICO BINHDINHcoNG rY cd PHiN

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_(rr*a) -CQNGHOAXA HQI CHU NGHIA \'IET NAMDoc LAp - T\iDo - H?nll Phdc

o=TỔNG CÔNG TY PISICO BÌNH ĐỊNH -

CÔNG TY CỔ PHẦN, ou=BAN GIÁM

ĐỐC, title=Tổng giám đốc,

cn=NGUYỄN TẤN BINH,

0.9.2342.19200300.100.1.1=CMND:21

roNG CONG ry prslco Bil'rr DINr{ - coNG TY cO PI{ A.N

Dia chi: 99 Tdy Son, Quy Nhon, Binh Einh

MUCLUC

1 Muc luc

2 BAng can d6i k6 toen tai ngdy 30 thring 09 nam 2017

l Beo cio kiit qua kinlr doanh t6ng hop tri ngiry 0110),12017 -> 3010912017

4 86o c6o luu chuy6n tidn tQ t6ng hop tir ngiry 0110112017 -> 3010912017

5 Beng thuyiit minh 86o iio tdi chiDh t6ng hqp til ngny 010112017 -> 3010912017

roNG c6Nc ry prsrco BiNH DrNH - cONc ry co pH.iN

Dia chir 99 Tay Son Quy Nlron, Binh Dinh

IJ-,io Cio 1Ar cHiNH ToNG lto? LhoL,iouvirro"rrai nea\ J0 hd-c0on;rn20l

I{iu B01' DN (Ban hanh thco Th6ng tLrs6 200/20l,l,"i"I-BTC

Dgaiy 2211212014 cua 86 TniChinh)

137 139 140

v.2v.2av.2av.2b

v.3a

V.5aV.6a

99.475.351.7877.759.411 .801

'/ .'7 59 .4',7',7 .80',7

500.000.000

500.000.00;

21.287.085.885I0.6r0.460.5648.i50.4s6.28,1

2.250.000.00;

2.108.62r.890(2.012.452.853)

66.444.832.612

66 444 832 642

3.483.955.453329.084.4283.1 54 871.025

132.s98.48s.9,17t7 103.197 .65617.103.191.6s6

12.700.000.000

12.700.000.00;,10.388.433.381 3',7.781.270.189 719.688.93,1

2.350.000.00;1.1,10.376.236(r.608.901.978)

s7.0r6.853.05257.016.853.052

s.389.701.858

r 54.828.5054.300.596.144

934 2',71 .209

BANG CAN DOI KE ToAN TONG HOP

T+i ngiy 30 thing 09 nnm 2017

CHI TIF,tI

A TAI sAN NG,{N HAN

L Tian vi cic khonn tuong iluong tian

r ridn

2 CAc khoan tuong duong tian

ll Cnc khoin dAu tu tii chinh ngiin han

l Chhs khonn kinl doanh

2 D phong giAnl gi6 ch!.'ng khoen kinh doanh

3 Diu tu nanr

IIL Cric khodn phii thu

1 PhAithu ngin h?n cna khnch harg

2 Tra tru6c cho ngudi b6nngin hqn

3 Phdj thu noi bO nean h+n

4 Phai rhu rheo d6n dO k6 hoach hqp ddng xD

5 Phai thu vd cho vay ngin h+n

6 Phaithu ngan han khec

7 D{ phong pirei thungAn han kho ddi

8 Tdi sdn thidu clrd xu li

IV Hing i6n kho

l Hnng tdn kho

2 Dq phdng gidm gie hang 6n kho

v Tiisrin nein h"n khic

1 Chiphj re tur6c ngan ha]l

2 Thu6 si6 trj giating duqc khiu trir

3 Thu6 !i cic khoan phaithu Nhanuoc

1 Giao dich mLra b6n lai trAi phi6u Chinl phn

5 Tai san ngin han kldc

Bda c,.io ndl phdi duqc alac cing fii Thlt'at ntinh bdo cdo tdi chinh

TONG CONG TY PISICO BiNH DINH

-Dia chi: 99 Tay Son, Quy Nhor, Binh Dinh

BAo clo r.ir cHiN'H rONG Ho P

Bnns can diii M toiin t5ne hoD (ti6D theo)

T+ingny

0110112017

MN

B TAI SAN DAI HAN

I Cnc khoan phii thu dni hen

L Phdiihu dii h?n cna khach hins

2 Tre tru6c cho nguoi bnn dai h?n

3 V6n kinh doanh d dor vi truc ihuOc

I Phriithu noib0 dai han

5 fhDL tru \e Lho lal oar nr.

6 PhAi thu ddi han kh6c

7 Du phong phAi thu dei han kI6 ddi

II Tii san c6 dinh

1 Tai san c6 djnh htu hinn

Nguya gid

Gid trihaa ndn t y ki

2 Tii san c6 dinn thuc tai chinh

I'igryin gili

Git: ti hao min L y ki

3 Tai sdn c6 dinl v6 hioh

Nguytn gid

Citi tri hdo Dinn fiy ki

lII Bit dong snn diu tu

Nguycn gia

Gi, rrihao ndn li)r ki:

Iv Tii san dd dang dii h+n

l Chi phi sdn xu6t kinh doanh dd dang dii han

2 Chi phi xey dqng coben do dang

v Diu tr tni chinh dii hen

t Diu tu vao c6ng tY con

2 Diu tu vno c6ng iy li6n doanh, licn k6t

3 DAu tu e6p v6n vdo don vi khdc

4 Dq phdng dAu tutiichinh diihan

5 Diu tLr n6m gin d6n nsay dio h?n

vL Tnisin dii h?n khrc

L Chi phi re ru6c dai h4n

2 Tai saD thu6thu nhap hoan hi

r Thi6t bi, vAt tu, phn tnng thry th6 ddi han

4 TAi san dii han kh6c

200

zt02l I V.3b

2t2 V.4b213

211

215

216 V 5b 219

220

221 v.9

222 223 224 225 226

227 v.l0228

255 76t)

3 .s22.280 .66;

80.300.683.30161.42s.405.813101.166.366.703(12.710.960.E90)

18.875.277.48;

20 279 081.1800.,18.8A6.992)

25.7 12.21t.858

45 996.409 3 12

(20.254.167.514)631.127.009

631.127.00917,t.253.308.s98

19 094 524 .66414/ ',722.163.938'7.436.6\9.996

5.133.260.1205.133.260.120

287.809.2ss.3603.922.280.660

3.922.280.664

82.148.798.456

63 031 915 ',7 52101.762.583.312(38.730.667.564)

r9.116.882.70420.279.08,1.1;tt)0.162.2A1.776)2?.399.3s5.50045.50,r.161.190

( 18.104.80s.690)631.121.009

611.127.009r69.253.308.59819.094.s24.664

142 ',722.163 .938

'7 436 619 .996

4.454.38s.137,1.,154.385.1l7

210

Blio cda nAy phai Aryt dlc ciutgtdi Thuyh ninhbAa cda tdi chinh

ToNG C6NG TY PISICO BiNH DINH - C6NG TY CO PII,AN

Dia ohi: 99 Tdy Son Quy Nhon, Blnh Dinh

BAo cAo rAr c[iNH ToNG Ho P

Bnns car diii k6 to6n t6ns hoD (ti6D theo)

Cho kj, quyA to6n tai ngiy l0 th6ng 09 nam 2017

l Phai trangudiban ngin han

2 NguirimuatrA tian tru6c ng;n hin

3 Thu6 vA crc khoan phai nop Nbe nu6c

I Phai ra ngLLi'i lao dong

5 Chi phi phai tra ngin h:tn

6 Phii trA noi b6 ngan han

7 Phnl tre theo ti6n dO ka hoach HD xay d,.mg

8 Doanh tlru chua thuc hien ng6n hqn

9 Phai tla ngin hin khec

10 vay vA nothuC lnichinh ngir han

11 D{ phong phaitrA ngin han

12 Qui khenthumg, phnc lgi

13 Qu! blnl Sn sil

la G ro d Ll n,ra b:rn d rrJil lieu ( h'ni pl,.r

lI Na dni han

L PhAi trA ngudi ban dii hqn

2 Ngudi mua tra tian iru6c dni han

3 Chi phi phai t.ri ddi han

4 Pheiire n6i b6 va v6n kinh doanl

5 Phai ird n6i b6 dei han

6 Doa.h thu chua thLrc hien dni hin

7 Phaiira dni han kh6c

8 Vay vi nothu6 tai chinh dAih?n

9 Traiphi6u chuyen d6i

331 V.14b

132 V.l5b

ill

3:,1 3:5

336 V.19b

r37 v.l8b

3r8 v.l3b

139 340 341 342

l4:l

82.578.899.81660.078.571.803

i.825.512.122

9.384.922.1s5267.766.809441.223 .3312'/ 0.510 .918

3.057.772.g4;

2.327 r 50.591 31.830.96,1.998

669.687 .811

22.s00.328.013

113.07 6.963 12293-389.984.18623.043.504.4601.3',73.211.25549.050.121

r 1.432.118.9s71.440.389.868

4.069.953.64;2.406.086.82543.t11.r42.276

461 .520.471

22.500.328.013

19.686.979.536

14.936.979.536,1.750.000.000

Bao do niry phdi tlLn;rc dqc cimg vii Thuvit ttinh hda cAa fii chinh

TONG CONG TY PISICO BiNH DINH - C6NG TY CO PIIiN

Dia chi: 99 Tay Son, Quy Nhor, Binh Dinh

BAo cAo TAI cHiN'H TONG H-0 P cho kj qu)dr todn rai neal l0 lh6ng 09 nnm 2017Iling cen il6i kii to{n t6ng hqp (ti6p theo)

2 Thing dLr viin c6 phin

:: Quyin chqn chuy6n d6; trAi phi6u

4 V6n khec cia cht sohnu

5 C6 phi6u qu!

6 Chanh lech ddnh gie lai tii san

7 Chonh lech ty gi6 h6i doei

8 Qui diu ru phet tri6n

e Qu! h6 tro sip x6p do.rnh nehiQp

10 Qui khiic thuoc v6n chn so htu

- LNST chua PP luy k6 dan cu6i rl trLroc

LNST chuaphAn ph6i ki niy

12 Ngudn v6n diu tu xay dlmg cobin

rL Ngudn kinh phiYi qui khrc

l Ngudn kinh rhi

2 Ngudn kinh phi de hinh thenh tii san c6 dinl

Neuy6n Ngac Minh

K6 to,in tiing hqp

:100

,110 Y.2l

,11r 411a 4l lb4t2

.133

306.879.353.s17306.879.3s3.s17275.000.000.000275.000.000.000

11.397.496.193

20.4S1.857.32;

332.971.39220.r 48.885.912

307.330.777.58s307.330.777.585275.000.000.000275.000.000.000

TONG CO}G IY PISICO BiNH DIN}t C6NG TY C6 PHAN

Dia chi:99 Tay Son, QLry Nhon, Binh Dit r

Iliu 802 - DN

(Banhitrh reoThongtusr52ooro14/TT'BTCnsiiv

22l12/201.1 cLla B6 liii Chinh)

Bj.o CAo KET QU,A HOAT DONG KINH DOANH TONG HO.?

(Tn ngny 01/01/20r7 -> 30/09/20I7)

Lir k6 ddiu nrm d6n cu6iqu,

14, Tilngl0t nhuin ki loin nu6 thua

15 chi phirlra rNDr- hioi hanh

16 CII thjtlnrd TNDN h.in lii

t? Lai nhuin sau lhu6 TNDN

I8 Liicohrntdn carhlao

19 Liisurlrii,n tdtr cd phieu

D nhfiu bin hdngvrcnnscip dich ru

I qi nhuin sopvi bri lnnsri CCDV

Doanh lnu noat doig tri chi

L?i nhnin thuin ti holtilong kinh

2t)

2t )2 2l

24 25 30

TONG CONG TY PISICO BiNH DINH - C6NG TY CO PHAN

Dia ch;: 99 Tay Son, QuyNhon, Binh Dinh

(Bd haLnh theo Th6ne lLr s6 rlTC nea) 22112/2011 cna B0 Tdi Chtuh)

200/2014/l'T-BAO CAO LTfu CHUYEN TIEN TE T6NG Hq"

Luu chuy6n tian tn'holt d6rs kinh dornh

Lqi nhu1h tudc thui

DiAu chinh cho cdL khotin:

Kn6u h^o tii san c6 dinh vi tsDSDT

Cec khoen du phdng

Lai.16 chenn lech ry ginh6i doei do d,inh gi6

hi cec c6c khoAn mlc tiarl te c6 g6c ngoai te

Lii 16 tnhorl dons dau tu

Cliphilai vay

CAc khoin diau chinl khic

LAi nhuin fi hoqt d0ng kinll douhh

ttxdc rhar d6i vin tw d1ns

fing, ginm cac khodn phai ftu

Tang, giaLm hang dn kho

Tang, giem c6c khoan phai trA (kh6ng k": lai

vay phditra thu6 TNDN phei n6p)

Tdng, giAln chiphitra trudc

Tang, gi,m chtmg khoan kinh doanh

Tlan lai va), da irA

Thx6 thn nhap doanh nghiep da nOP

Tian thu khac tn hoat dong kjnh doal]l

Tian chikhac cho ho?t dong kintr doanh

Luu chuydn tiinrhuin tuhoqt d0t1s kinh no h

Luu chuy6n tian ti hoar dons iliu t'r

Tiin chi dii nua sirr xiy durg tii san c6 dinh

vi cac Gi s:Ln dai han kh6c

Tian thu tu thanh ]i, .Iuo rg bAn tai san c6

dlnh vi cac idi san dai h1tn khic

03 09

10

1lt2l3

l4

t5

l6

17 2A

21.381.100.915 (8.185.29s.021) 6.,101.260.370 ,123.550.875

93.064.425 (l6.186.456.81 1) 1.083.286.1,10

13.195.805.894 20.701 915 449 (9.427.979.590)

(r 4.s69.8r 9.8s8)(853.1r0.906)

(1.1 18.707.812)Q]3.2A2.042)1.820.000 (r.420.226.600)

17.723.1$.849(6,805.214.611) 5.797.893.703 88.190.918

5l.'729.969 (14.196.583.196) 1.153.553.965

10.922.969.168 20.782.181.,167 r9.108.2s8.992

(5.806.277.527) (1.161.553.625)

(1.468.867.137)

33.630.000 (1.980.150.s71)

ToNG CONG Ty pIsICo BiNH DIN.H - CONG TY co PHAN

Dia chi: 99 Tay Son, Quy Nhon, Binh Dinh

Brio c:io luu chuy6n tidn t6 t6ns hqD (tiiip theo)

30/09D011)

(01/01/2016 -> 30/092016)

x{n

l Tian cho vay, mua cac c6ng cu nq cta don

\ i khec

4 Iian thu h6i cho va),, ban lai cac c6ng clr no

cL,a don vi khac

5 riin chi dau tu, g6p v6n vao don vi U c

o 'l rc.r rrL Loi diu r- -rop to r \ do don \ i l\Jc

- lirr-u i chorr.co uc!JL\J oc,hi"

tnu,:huyin tiin nuin ft hoqt d1ng dAu ht

III Ltr'r chuy6n tiar tir ho4t ilong tii chinh

I i;n r\" ru p\il har \ co phie- nl]jn \i r goP

cna chn sd hnu

' I er chi -r;\ongop.hoLl-r.ul,iL.rr,-l.i

c6 phiiiu doanh nehiep dii phdt hdnn

3 TiiD tlru tu di vay

4 Tian chi trano g6c vay

5 Tian tra no g6c thue tii chinh

5 Cd luc, lqi nluan de ira cho chu so hliu

Lnu chuyin tiin thuin tn ho.tt d1ns fii chi,lh

Luu chuy6n lian thuin trong ki

Tiin va tuong duong tidn <idu ki

Anh huong ciati gi6 h6idoni quy d6ingoqitC

Tian vi tuong iluong tian cu6i ki

(s.000.000.000) (1.200.000.000) 13

24 25 26 27

12.100.000.000

- (2.472.500.000) 15.283.9r 3 r38 18129.481.666

31

32 33 34

35

'16

V]I,4VII,5

40 50 60

6l

70

r7.103.497.6s6 312.715

7 819.721.436 (978.668)

., / ,./1 "

Thii Minh TrungK6 to6n tnrang

oJSsa.ei

Bia cdo nAy phlii alwrc dac citngrdi Thuydt ninh bdo Ldo tati chinh

ToNG CONG ry pIsICo BiNIr DE{H - cONc rY cd PHAN

Dia chii 99 Tay Son, Quy Nhor, Binh Dlnh

BAo ci.o T,i.I CHiNH ToNG HQ? Cho k) qu).;t rodn lai nga) l0 thrng 09 nem 2017

L

l.

Itiu 809 - DN

nsAY 22112/2014 cna B0 IAiChinh)

THUYET MINH BAO CAO TAT CUiNH TONG HO.P

Tn ngdy 01/01i2017 -> 30109/2017

DAC DIE\,I HOAT DQ\C CI A, DOA\H \CHIEP

Hintr thnt rrin chri sn hiiu: Cong r) (o phrin

T6Dg c6ng ry PISICO Binh Dinh - C6ng ty c6 phAn (vi6t t;t ld PISICO) ti.jn than la T6ng c6ng q' Sdn

Xuit DiLr Tu Dich Vu Xuit Nhap Kh6u Binh Dinh Id Cdng ty TNHH MTV do Nhi nu6c ldm chrl s6hnu duqc thiLnh lap theo Quyiit dinh s6 265/QD-UBND ngay 23/6/2010 cna Uy ban nhan den dnhBinh Dinh vd hoat dong theo Giriy chring nh6n dang ki doaDh nghiep s6 4100258987 do Sd Kii hoach

& Dau tu Binh Dinh cip ldn diu ngdy 01/9/2010

duygt phuolg 6n c6 phin h6a chuy6n T6ng c6ng t] Sin XuAt Dau tu Dich Vu XNK Blnh Dinh thdnhT6ng c6ng t) PISICO Binh Dinh - C6ng ty c6 phin

'I6ng c6ng ty PISICO Binh Djnh - C6ng ty c6 phdn chnrh fit?c hoat dong du6i hinh thtrc cung $ copflin" f.d t,:r

"gly 21101t2014 thea ':i gi6,.' "f,.i"g nhan ding ki doanh nghiep c6ng t) t6 phJn s6

4100258987 do So K6 hoach & Diu tu Blnh Dinh cip ddng ki thay d6i lin 3 vdo ngdv 27101/2014'

tru .o chI'h a Pl5lCO d"r Idi oo ldt sor rhimh pho O y \nd- Brnh D;nh

Linh vBc kinh doanh: C6ng nghiep ch6 bi6n thuolg mai dlch vu

Ngdnh ngh6 kinh doanh cia PISICo theo Cidy ching nhe-n dnng ki doanh nghiQp bao gom:

Tri,ng vd khai th6c rung; Tu vin thi6t k6 c6ng trinh llinr sinh; Kirh doanh nguyOn liqu giil: Khri thic ch6 bi6n vn mua b6n hiing n6ng, lam, thiy san; Srin xuAt vir nlua b6n hnng c6ng nghiCp ihucphem, thuc in chii nu6i, may rnatc, gidy da; Thnn dd, khai th6c, ch6 biiin mua ben di nguy6n klodng

sin c6c loai; Mua bin mey m6c, thi6t bi vat tu, nguyen phu lieu cho ngdnh n6ng, lem' thiry san vd

\'6t lieu xey dlLng: Mua ben miy m6c, phuong tiCn van tdi, phdn b6n, thu5c bdo ve thuc v{t' xdng

diu; Kinh doanhlmydn hinh cip vd vat tu, thiiit bi vi6n th6ng; Kinh doanh dich vir cang bi6nr Kinh

doanh khich s4n vd dich vu iD u6ng: Dich vu cho thuC kho bai, giao nhan vd bao quin hdng h6a; San xuAt clc loEi bao bi, sin phim ti6u dirng tir chit deo; Dau tu ha tdng: xay dung c6ng trinh daD d!ng,

c6ng nghiqp, co so ha ting vd kinh doanh bit dong san; Diu tu tdi chinh vio c6c DN,-

Dnc di6m hoat dong cta doanh trghiep trong nAm tai chinh cd inh hudng din Bio cno tii chinh

2.

1.

TONG CONG TY PISICO BINII DINH - CONG TY CO PHAN

Dia chi: 99 Tay Son, Quy Nhor, Binh Dinh

BAo CAo TAI CH1NII T6NG HO P

Thuy6t minlt Bdo c{o tii chinh t6nq hop (ti6p theo)

aho l$ qlll er roan lri ngjy l0 r.rang 0a nrm ,20l

6 C:iu trric doanh nghiQp:

a, Danh sich c6c C6ng tv con

Cry TNHH MTv truyan hirh 198 Trdn Hung Dno Tp.Quv

C6ng ty TNHH NguyCn liyau Dudng s6 10, KCN Phn T:ii

c6ng q- cP ch6 bi6n s6 Plslco L6 c, KCN Ddng An, Huven

c6ns ry cP ch6 bi6n g6 N6i L6 c6-c7, KCN Phn Tdi, Tp.Quv

C6ng I CP PISICO I]d Thanh Van Canh, Binh Dinh

C6ng ty TNHH vat liqu XD Th6n Quy h{i, xa PI1u6c An,

16.500.000.000 36,16%

c Danh s{ch tic aldn yi tr\rc thu6c h?ch to6n phg thuoc:

Dia chi: Khu vuc 7, Phumg Nhon Pht, Thnnh ph6 Quy Nhon Tinh Binh Dinh'

Dia chi: Khu vlLc 7, Phuong Trdn Quang DiQu, Thanh ph6 Quy Nhon, Tinh Binh Dinh'

Dia chii 99 Tay Son, Phucmg Gh€nh R6ng, ThnDh ph5 Qui Nhon, tiDh Binh Dinh

Dia chi: 104 Ngu-v6n Chi Thanh, Phutmg 3, Qu{n 10, Thinh phii Hd Chi Minh

7 Tuyon bi; va kha ning so srnh th6ng tin tr6n Bio cno Ori chinh

II NAM TiI CHiNII, DON VI TIIN TE SU.DWG TRONG KE TOAN

l Nim tii chinh

Nnm tdichinh ctia PISICO bit ddu tir ng"1 0l'01 hxngnarn\a(;rrhuc\aonge)31/l2hdngnnn'

2 Ddn vi tian tC sft dgng trong k6 toin

Don vi tiin te sir dung trong k6 toan li Ddng viCtNam (vND)

IO

TONG c6NG TY PISICo BiNH DINH - C6NG TY CO PH,iN

Eia chi: 99 Tiy Son, Quy Nhon, Binh Einh

BiO CAo TAI CHiNH T6NG IIqP cho k) qu)dt toc tai ncx) i0 th6ng 09 naln 2017

Thulir minh Bdo cio lii chinh t6rg hgp tliip theot

III CHU,iN MTI C VA CHI DO KN TOIN AP DUNG

1 Ch6 dO k6 ronn np d',rtrg

PISICO 6p dung Ch6 dO k6 to6n doanh nghiep ViCt Nam ban hanh theo Th6ng tu so 200/2014

TT-BTC nlily 2211.212014 cna BQ Tii Chinh

2, Tuv6n b6 vd viQc tu6n thn Chuin mgc kil toin vir Ch6 dO k6 torn

Bio c6o tdi chinh cna PISICO duqc laf \a trrnh ba) phu ho.p \oi Chucn muc k'j to6n Vi6tNarn vn

Chii dO k6 to6n doanh nghi0p ViQt Nam ban hanh theo Th6ng tLr s6 200/20l '|/TT-BTC ngdy

22l121201,1 cira BO Tii Chinh

Iv cAc cHiNH SACH Kt ro,{N I-P DVNG

1 Nguy6n tiic chuy6n il6i B60 c6o taii chinh 4p bing ngo?i tC sang Diing ViQt Nam (Trudmg hqp

adng tidn ghi s6 t<6 to6tr khic v6/i D6ng viet Nam)

2 Cdc loai rj gin h(iidodi it' dung lrong k6loin

3 Nguyan t;c xic dlrh Ini suiit thlrc t6 (lai suSt hi6u lrc) tlirng iI6 chitlt khiiu rliing tiin.

4 Nguy6n tic ghi nhAn cic hhoin tian vi cic khoin tu(,ng dirdng tian

Tidn vd c6c khoan tuorg duo-ng tidn bao gdm tidn m[t, tiSn grii NH vd tidn dang chulin' de ding

chuyiin d6i thdnh mOt luqne tiEn x6c rlinli cung u kh6ng c6 nhiiu rni ro trong viQc chuv6n d6i

thinh lian tai thdi di6n b6o c6o.

5 Nguyon tic k6 toin cic khorin iliu tu tii chinh

a) Chiifng khodn kinh doanh

Thdi di6m ghi nhan cac khoen chirng khorin kinh doanh ld thoi djdm md PISICO c6 quvAn s6 hlLu:

d6i vdi chii;g kho6n ni6m y6t duqc ghi nhan tai thdi di6m khdp lonh (T+0); d5i voi chring khoin

chua ni6m y6t duoc ghi nhin tai thdi di6m chinh thirc c6 quvdn sd htu theo quy dinh cna phip luat'

Chung kho6n kinh doanh dlro c ghi s6 kii to6n theo gi6 g6c bao gdm gii mua cong c6c khoan chi phi

liCn quan truc ti6p

v,i c6 gi6 thi tnLdng giem so voi giS alang hach to6n trCn s6 sich

b) CAc khonn diu tu nim gift diln ngiy 116o h+n

Duoc ehi o \; ro.r lhco ei, g"r

Ilv phdng duq c lrich lap theo quy dinh cira ph6p luat tr6n co s6 d6nh gi6 kha nnng ihu h6i vi ghi

nh6-n s5 t6n thit.

Cdc khoan diu tu duqc ph6n loiLi li c5c khodn msc tidn c6 g5c ngo! tQ dlLoc dinh gi6 lai theo $ gie

giao dlch thr,rc t6 cuiii kj'

c) ( 6c kioan cho \ ay

d1 Diu tu r rio cdng n conl tong t) li6n doanh lien L6r

il) Diu tu vno c6ng cq v6n cia ilon .',i khic

e) Cic phuong ph6p k6 toin d5i v6i cfc giao tllch L'h6c li6n quan it5n diu tu tii chinh

b Ngu]6n tic k; 1()6o nq phdi lhu: tric khoin phai thu bao gdm

Phei thu kh6ch hdng gdm ctic khoin phii thu mang tiDh chit thtong m{ti phet sinh ti! giao dich c6

tinh chil mua b6n

1L

TONG C6NG TY PISICO BiNH DINH C6NG TY C6 PHAN

Dia chi: 99 Tay Son, Quy NhoD, Binh Dinh

BAo cAo rAr crriN'H rONG H-o P Cho Id, quy6t toin rai ngdy l0 thing 09 nam 2017

Thuvat minh B5o cio tii chinh t6ns h

7-8.

b

Phai thu DOi bO bao gam c6c khoan phii thu giria don vi cip trdn vd dol1 vi cip du6itrUc thuoc kh6ng

c6 tu cAch phip Dhan hach torin phu thuoo

Phii lhu khric gdm cec cno khoin phei thu kh6ng c6 tinh thuong l11ai, khdng 1i6n quan den gico dich

mua - bin

C6c khoen phai thu duoj theo d6i chi ti6i cho ttrng d6i tuqng, theo loai nguyCn tq vd theo ddi chi ti':t

vd kj, han no nhim phdn loai li dai han ho6c ngin han khi lep bio c6o tdi chinh

Cric khoin phai thu aluqc phan loai ld cic khoAn rluc tidn c6 g6c ngoqit€ drrgc d6nh gi6 l+j theo ti

gi,r giao d:ch lhuc re cuoi kf

Du phdng phai thu kh6 ddi ducI.c lap cho ting khoan nq phai thu kh6 ddi cdn ci'vdo tu6i nq qu6 han

cila cec khoin no hoic dq' ki6n mrlc t6n thit c6 th6 xiy ra.

HiLng tin kho

I lang or \ho dro ric din r trd r .o 'o gra gjc.

CiA g6c cira hing tain kho ld nguy6n vAt lieu, CCDC vd hdng h6a bao g6m chi phi mua vd cnc chi phi

li6n quan truc ti6p khic ph6t sinh d6 c6 duqc hnng tdn kho d dia di6m vi1 l-rang thai hien tai'

Gi6 g5c cria hing tdn kho ld thanh phim vi chi phi sin xuit kinh doanh do dang bao gom chi phi

ngu),6n licu v?i chi phi sin xuit chung

Hang tdn kho duqc ddnh gii thuc t6 ff6n co sd ki6m k6 s6 luang, ch6t lugng thuc 16, nit bing gi6 thi

r ucrnt hien r.roi v" tid lri Irnh .hanlr cua ra: 'Jrr

Hing i6n kho duo c tilh theo phuorg phip binh quen gia qu)''n tai thrri di6m phat sinh ve duqc hach

lor ' rhep plrdong ph;p ke k"ai llrLron; ruldn.

lu pf,O"g g;a gia f,,ing tdn kho dugc ghi nhin khi gii g5c l6n hon gi6 tri ihuin c6 th6 th$c hiQn

a,,!,-" Ciitii tl,"in .O thi tl,qc hien dtLq" la giii ben u6c tinh cia hdng t6n kho trir chi phi uoc lrn h de

ho?in thanh sin phim vd chi phi u6c tinh can thi6t cho viec ticu thu ching

Nguy6n tiic ghi nh{n v} khiu hao TSCD, TSCD rhuA ti'i chinh, b;t dQng snn diu ttt:

Nguyon ric ti toin TscD hfiu hinh, TSCD v6 hinh

TSCD hnu hinh v?i TSCD v6 hlnh duoc th6 hien theo nguv6n gi6 trir hao mdD lily Li' Ngulen giri

isco t,ou t',i,',1', ua ,scD v6 hinh bao gdm giri mua v?i nhiing ohi phi c6 li6n quan truc ti6p diin viQc

Jua tdi ,,in vdo hoat dOng nl, dg ki6ri Ca" chi phi mua siim, ndng c6p v?L ddi m6i tdi sdn c6 dinh

duoc ghi llng nguycn gi6 cira ii sin viL chi phi bao tri, sira chira dLrqc hqch to6n vao b6o cao k't qua

hoEt dong kinh doanh khi phrl sinh Khi t:ii san duqc bdn hay thanh li, nguyen gi6 vd gia tri hao mdr

crio k6t qun hoat dong kinh doanh trong Dam.

Tdi sin c6 dinh vd bit dQlrg s6n diu tLL duqc khiu hao theo phLrong phrp duong thing dLIa tr6n thoi

gian hiu cluDg rr6c tinh phir hqp v6i humg dan tai Th6ng tu s6 45/2013/TT-BTC ngaLv Dgd,v

25/4/2013 cua B0 Tdi chiDh.

Nguy6n t;c k6 toin TSCD th16 tni chinh

B;t dong sAn .tiu tu

Bit d6ng siiD diu tu duoc th6 hien theo nguyon gi:i bao gdm cd cric chi phi giao dich ticn quan tnr di

gii trihao mdn Iny k-i.

12

TONG COI.'G TY PISICO BiNH DINH - C6NG TY C6 PHAN

Dia chi: 99 Tay Son, Quy Nho-n Binh Dinh

Thu\At minh Bio cdo liii chinh ronc hoD lliiD theol

NguyeD gii cira bit dong seD diu 1u ld todn bO cec chi phi ma C6ng ty phai b6 ra hoic gi6 tri hop li

cua cic iholn dua ra d6 trao d6i nhim c6 duo c bit dQng sin diu tu tinh diln thdi diim mua hoac raldung hodn th:inh

Cric chi phi li6n quan d6n BDS diu tu ph6t sinh sau ghi nhin ban ddu duqc ghi nhan Id chi phi lrong

ki, trn kii chi phi ndy c6 khd ning chic chin ldtr cho b6t dQng s6n diLr tLr tao ra lgi ich krnh 16 trongtuong lai nhi6u ho mtrc ho4t dong duoc dilnh gi6 ban diu thi duo-c ghi tang nguyen gia'

Khi bit dong dODg sen diu tLL dusc b6n, nguycn gie vn kheu hao lfiv kii duqc x6a sd vd b6t k! khonnlai 15 ndo phnt sinh ddu duoc h?ch toin vdo thu nhap hay chi phi trong k,.

Blt dong sin cna T6ng C6ng ly l:i c6c c6ng lrinh hq lAng khu c6ng nghiep Khdu hao bit dong snn dAu tu

9 Nguyen tic k6 to6n c{c hqp ilaing hqp rnc kinh doanh

10, Nguyan t;c k6 todn Thu6 thu nhap doanh ngbiep honn hi:

11 Chi phi tri tru6c

Chi phi tre tnr6c bao gdm chi phi fie tru6c ng;n h?n vd ddi hiln ber B,ing can d5i k6 to6n Yd duocphdn b6 vdo chi phi trong kj'theo phLLong phdp dudrg thing tuong ung voi lgi ich kinh tii dLrqc tao ra

dr cac chi phi ndy.

12 Ngu\6n lnc k6loin nq pl'ai lra:

Cac khoan phai trd duoc theo d6i chi ti6t cho tirng d5i tuong, theo loai nguyCn tC vn theo d6i chi ti6t

va ki han nq nhim phan lo+i ld ddi han hoic ngin han khi l4p b6o cno tdi chinh'

Cec khoen phei trn duqc pharr lo?i ld c6c khoAn muc tidn c6 gOc ngoai tq duo c denh gi6 lai theo ti gi6giao dich thuc ti: cu6; k,.

Dp phdng cric khoil phaitr:i duqc lap ddm bAo phir hgp v6i c6c quy dirrh ciraNhi nrl6c

13 Nguyan tic ghi nhan ray vi no ph{i tra thu6 tii chinh

l,t NguyaD tic ghi nhan vir viin h6a c{c khoin chi phi ili vay

Chi phi di vav dugc ghi nhin chi phi trong kj'' Trudng ho.p chi phi di vay lien quan n Lrc ti'p ddn \ iq!diu iu xdy dung ho{c sen xuit tdi san do dang cin c6 mot thdi gian dir ddi (tr€n.12 theng) de c6 thodua vdo sir dung theo mpc dich dilh tru6c hoic ben thl chi phi di vay nny duoc v6n h6a'

D6i v6i c6c khoan v6n vay chung troDg ai6 c6 sir dLlng cho lrruc

'lich 'liu tu xdy dlrng hoic sin 'ruit

tii san d6 dang lhi chi pt,i ai vay r5n f,Ja atrq" xlc dlnh theo d lQ v6n h6a d6i v6i chi phr h\ ki btrrh

qrJ gi" qrya pf,A inh cho viCc diu tu x6y dung co ban hoic s6n xuit tii san d6 T) l:' \on hoa

duoc tinh theo ti lC l5i su6t binh qudn gia quyin cua c6c khoirn vay chra e trong ki, ngoqi irt ceckhoan vay ri6ng biCt phrtc vu cho muc <lich hinh thnnh mot tdi sdn cu th6.

15 Nguyen dc ghi nhan chi phi ph6i tri

16 Nguy6n tic vi phuong ph6p ghi nhAn c6c khoin d13 phirng phii trn:

1? Nguyin tiic ghi nhin doanh thu chut thu c hiCn

18 Nguy6n tic ghi nh$n trni phi6u chuy6n il6i

19 NguyOn tic ghi nhan v6n chi s& hiiu

20 Nguy6n tic vi phuorg phfP ghi nhan doanh thu, thu nhep khic

Khi ben h,iDg h6a, TP doanh thu duo-c ghi nhan khi phdn lon rLii ro vd lgi ich grin liSn v6i viQc s<r hit

hing h6a d6"rluqc chuy6, giao cho ngrdi mua vi kh6ng cdn t6n tgi y6u t6 kh6ng chnc chin deng k6lion quan d6n viec thanh toin tian, chi phi kdm theo hoac kha nang hdng bnn bi tri lai'

roNc CONG Ty prsrco BiNH DINH - cONc rY co PHAN

Dia chi: 99 Tay Sor, QuyNhon Binh Einh

Ihu\er minh Bno cdo lai chinh r6ns hoD tli6D theo)

Khi cung c6p dich nr, doanh thu dLrqc ghi nhan khi kh6ng cdn nhtng y6u t5 khang ch6c chin dlng k6

li€n quan d6n viQc thanh toan tian hoic chi phi kdm theo.

Tiin lei, ti6n bin quydn, c6 tLic vd lqi nhuin dlroc chia duoc ghi nhrn khi Tong C6ng ty c6 kha nang

ihu duqc lqi ich kinh t6 tu giao dich vlii doanh thu dugc x6c dinh turng d5i chio chin Tidn lni duqc

ghi nhAn tren co sc/ lhdi gian vi lai suii tirn-e kj' Tian ban quydn duo c ghi nh6n- tren co so don rrch

ihir hqp voi hop d6ng C6 ttc vi lqi nhuin duoc ehia duqc ehi nhan khi co dong duqc quydn nhin c6

tnc hoi; c6c ben tham gia g6p v6n dugc quyin nhan lqi nhuan tii viOc g6p v6n

21 Nguyon tic k6 todn c6c khoin giim trir doanh thu

22 Nguy6n uic k6 torin gii v6n hing b6n

23 Nguy6n tic vir phuong pltip ghi nhan chi Phi tii chinh

24 Chi phi bnn hnng vi chi phi quAn li doanh nghiep

25 Nguyan tic vi phno'ng ph6p ehi nhatr chi phi thu6 thu nhap doanh nghicp hien hnnh, chi phi

fhui rhu nhip hiln hrinh

ap dung tar ngal cuoi kj Thui thu nhap hiQn hdnh dLrgc ghi nhin vio k6t que hoat d6ng kinh doanh

,soai ;i, t.r;"L lro.p t|u6 thu nh{p ptrit sinh lion quan diin mot khoen muc duo c ghithing vio v6n

chLi s6 htu, trong trLrorg hop niy, thu6 thu nh{p hiQn hinh cnng duqc ghi nhln trrrc ti6p vio v6n chn

sir hn u.

Thui thu nhip hoan lqi

Thu6 thu nhap hoan lai ld khoan thu6 thu nh{p doanh nghiQp sc phai n6p hoAc sE duoc hoan lai do

cherh lech Um thdi giil'a gie tri ghi sd cta tai san vd ng phei tra cho muc dich Bao cio tdi chinh vd

cec gia t.1 al,ng ct,o"*u""al.l ,t 16 Thu6 thu nhap hoarl lai phdi ha dlrq c ghi nhxn cho I;t (a cac

k.hoan chenh iech taln rhdi chlu thu6 Tdi seLn thu6 tiru nhlp hoan l4i chi duqc ghi nhllrr k.h i chic than

trong t ong lai sc c6 lgi nhuan tirrh thu6 dA sli dLlng nhilng chCnh lech tqm thdi dugc kliLr tru n'$

Gi6 tri ghi s6 cira tei sin thu6 thu nhip doanh nghiCp hoan lai dugc xem x6t lai vao nga) kit rhuc nam

tiri chinlh vn se cluo c ghi giAm d6n mnc dnm bno chic chin c6 dn lgi nhuln tinh thui! cho ph6p Iqi ich

ciha mot phin hodc toin bO tiri san thu6 thu nhap ho6n lai dugc sir dung'

Tai sin thu6 thu nhap hoan lai vd thu6 thu nhap hoan lai phei ffa dugc x6c dinh theo thu6 su6t dlr tinl

sc 6p drlrg cho nam tdLi sdn duqc thu h6i hay ng phai tra dugc thanh todn d{a tren ciic milc thuc suet

c6 higu luc tai ngdy k6t thric nam tai chinh Thuii thu nhap hoan lai duqc ghi.nhan trong 860 cao ket

qud ho4t d6ng kinh doanh tdr khi liCn quan d6n c6c khoin npc duoc ghi thing vAo v6n chrl sd hnu

khi d6 thu6 thu nhap doaDh nghiep sc duqc ghi thing vdo v6n cht so'hiiu

26 Cic nguy6n tic vi phrong phip k6loin khdc

l Tiin ri cic Lhoin tuong dLrong ti6n:

r68.704.020

\6.934 .',7 93 .636

1 1s9 411 .801 r7.103.497.6s6

l.t

T6NG CONG Ty prsrco BiNH DINH - CONG Ty cO PHAN

Dia chi: 99 Tey Son, Quy Nhon, Binh DiDh

BAo cAo TAr cHiNH TONG HqP Cho k) quldr roan tai nga) l0 thang 09 nnm 2017

Ih ur it minh Bdo c6o titi (hinh tdnq hop (ti6p lhco,

2 C6c khoAn dau tu tii chinh

a Chfng khoin kinh doatrh

b Diu tu niim gift diln ngiy d6o h&n

Tidn grli c6 kj,hqn 500.000.000 - 12.700.000.000

hl nni hrn

- ,q!!q -i99{9q!!q

c Diu tu e6p v6n vno don vi khnc

c.l Diu tryiro C6ng ty con - 19.094.524.661 - 19.094-524.664

- C6ng ty CP DV PT Ha ting

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hiih Clip QuyNhcrn

c.2 Diu tuYio C6ng ty li6n

doanh, li6n kitt

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CNN Binh Dinh

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