bao cao tai chinh rieng quy i 2017 3279

CONG TY cO PIrAN MAI LINH MrtN Bi.cBan T6ng Gi6m d6c C6ng ty C6 phan l4ai f-irt l4idn Bicsau ddy goi tit tA ,C6ng ry' dC trinh Bio c6o ndy cirng voi cric B5o cdo tdi chinh t6ng ciia C6ng

CONG TY CO PHAN MAI LINH MIEN BAC

BAo cAo rAl cHiNH TONG Ho?

cHo euf r Kf,T THUC NGAv 31 TrrANc o: N,{.u zotz

HA NOI.NGAY 20 THANG 04 NAM 2017

CONG TY CO PHAN MAI LINH MIEN BAC

BAo cAo rAr cHiNH ToNG Ho?

crro euV r KEr rHfrc NGAv 3r ruANc o: NAnn zotz

(

HA NQI,NGAY 20 TI{ANG 04 NAM 2017

CONG TY cO PIrAN MAI LINH MrtN Bi.c

Ban T6ng Gi6m d6c C6ng ty C6 phan l4ai f-irt l4idn Bic(sau ddy goi tit tA ,C6ng ry') dC trinh Bio

c6o ndy cirng voi cric B5o cdo tdi chinh t6ng ciia C6ng ty cho ndm tii chinh k6t thuc ngiy 31 thdng 03

nem 2017

Cic thinh vi6n cia HQi tliing quin tri bao gdm:

Cic thinh vi6n cia Ban T6ng Girim d6c bao gimr

dng : Hd gu6c lhi

()ng

Chn tich Thdnl vi€n

\gu1in Vai Ldrn P\o I ong Ciam doc

Nguyin Nggc HLmg Ph6 Tong Ciim doc

Ban T6ng Gi6m d6c C6ng ty chiu tlich nhi€m vd vidc lip Bro c6o tAi chirh t6ng hop phin 6nl tr.ung

thuc, hqp li tinh hinh hoat d6ng, k6t qua hoat cl6ng kinh doanh vi tinh hinh luu chuydn tidn tC cila C6ng

ty trong nim Trong qu6 trinh lip Bno cAo tai chinh t6ng hqp, Ban T6ng Gi6n d6c C6ng ry cam k6t dA

tudn thu cdc ydu ciu sau:

Lua chon c6c chinh sdch k6 totu thich hq p vi rlp drurg cdc chinl sdch ndy tn6t cAch nhdt quan;

Dua m cic ddnl] gi6 vi du do6n hqp lj vA th^n trong;

' N6u 16 c6c chuAn rnuc kii torin duoc rip dr,mg c6 duoc tuan thu hay kh6ng, c6 nhirng rip dlulg

sai 16ch trong y6u d6n muc cAn phAi c6ng b6 vi giii thich h.ong 86o crio tdi chinh t6ng hqp haykh6ng;

Ldp vd trinh biy cdc Brio c6o tii clrinl tong ho p trin co so tuan tlu cdc chuin mgc k6 to6n, cli€

d6 k6 to6n vi c6c quy dinh c6 liCn quan hien h?inh;

LAp crio Brio cdo tdi chinh t6ng hop dua tren co sd hoat dong kinh doanh liCn tuc, tru truong

Ban T6ng Gi6m d6c C6ng ty dim bAo rdng cric s6 k6 todn duoc luu gifl d6 phan drfi tinh hinh tdi chinh

t6ng hqp tudn thu cric quy dinh hi€n hdnh cua Nhd nu6c Ddng thdi c6 tdch nhiCm trong viCc biio ddm

I,

II

\

C6NC TY co PHAN MAI LINH MIEN BAc

an todir tai san cia C6ng ty vd thuc hi6n o6c bien phip thich ho.p dd ogdn ch|n, ph6t hi6n crlc hdnh vi

gian liin vd c6c vi phan.i khric

Ban T6ng Gifur.r d6c C6ng ty carn k6t rang 860 c6o tdi chinh t6ng hoo di phiin 6nh trung thuc vd hqp

I1t tinh hinl tii chinh cua C6ng ty tai thdi di6m ngiy 3l th6ng 3 ndln 2017, kit qua hoat dong kjnll

doanh vi tinh hinh luu chuy6n fidn tQ oho ki tdj chinh k6t thLic 3l/03/2017, phn hop vni chudn muc

ch6 dO k6 to6n Vi6t Naln vd tuan thir cic quy dinh hi6n hdnh c6 1i6n quan

Tp Hir NQ| nsdy J4 thdns A$dm 2017THAY M4T V,i DAI DIEN CHO BAN TONG G

c6NG Iy cO prr.iN MAr LrNH ]!rlriN Bic Bio cio Tir cHiNrr roNG HOp

Cnc thullt ninh ditlh ktm n n\t bA ph,n khAttS ficlt tdi cnd No.iotdi chihh t6tg hnt

A TAI SAN NGAN HAN

I Tiar vi cdc kloin tuong clunng tiAn

l Tiin

II Diu tu tni chinh ngil h4n

L Chtng kho6n kinh doanll

III Cdc khoAn phii thu ng)in h1n

t Phii thu ngin han cin kl6ch hing

2 Tri tru6c cho nglrdi b6n ngirn h+n

3 Phdi thu v3 cho vay ngin han

4 Phai thu ngin han k1 c

5 Duphdng phdi thu ngin hgn ldr6 ddi

IV Hing t6n kllo

1 HiLng tdn kho

V Tni snl ngin h1n khic

L Chi phi ffe ffudc ngin h+n

ts TAr s,,i.N DAr HAN

I C:lc ldo{n phii thu dei han

1 Phii thu vA cho vay d?Li h4n

2 Phii thu ddi hqn kMc

U Ti'i sAn cii dlnh

- \rguyon gi6

3 Tdi sin c6 dinh v6 hinh

- Gi6 t4 hao mdn luy k6

lll Bit dong sin diu tu

- Nglyen gi6

- Gie rihao tnbn lui k6

IV Diu tu tei chinh ddi han

1 Ealu tu vdo c6ng iy con

, t au ru gop von vao oon \ | Knrc

100 110r11120 121

t22

123 130 131132135 136 t3'7 1,10 141 14q 150 151 ).52 153 200

210

215

2t6

219220

221 222 223 224 225 226 22'7

228

229

230

231 232250

25t252

253

254260

458.261.809.34711.815.995.51311.815.995.s 13 ,12.000.000 3,16.000.000(304.000.000)

441.229.5a0.02138.61.2.97 5 .9093.,169.075.17516.650.000.000

420.t65.414.135

(31 66'/ 911 ',795)1.298.1r6.2011.437.690.338(139.574.137)3.876.117.609

3.426.rr"/.6t0

,149.999.9qq

52.025.926.'10048.215.000.0003.810.926.,+00

221.199.180.118r91 64E.229.',l14478.824.104.660

(281.I75.E74.946)

23.550.950.40425.707.030.E94(2.1s6.0s0.490)

78.897.000(78.897.000)

19E.313.019.200

(.24 .7 89 .12',7 .426)

292.161,337,029235.106.708.4,1879.000.000.000

i8.546.000.000

(40.4EE.371.419)18.264.r38.6,r0

.135.839.t06.4674.375.119.851 4.375.44S.3s 1

42.000.000346.000.000(304.000.000)

427.178.055.31938.396.690.826

:.517 653.72216.650.000.000406.281.622.566(3r.667.911.795)870.505.5671.010.079.?01

(139.s74.I3?)

3.373,095.730

,+,19.999.999766.003.528.48951.409.326.,10048.215.000.0003.19,+.326.400

229.361 51 3.219

4riE.329.011.399(276.406.671.238)1?.439 2tl 058

(1.279.065.I12)

t8.8gl000

(78.89?.000)174.515.456.871196.313.019.200

(23.',79',7 .562.329)292.164.337.029235.106.708 148

79 000 000 000

(40.488._r71.119)18.552.834.970

GINC T\ Co TII4N M \I LIN]I MIiN BAC BAO CAO TAI CHiNH TONG HOP

cho ki tii chinh kat th{c neir.ll thing 03 Dinr 20:ltCictlruit titlh dhnt karlln nd bO prat khary dch tni ctu Bno cio ii ch{l1lftnE hlP

Tai Dgay 31i 03/2017

Hn A'ii, Asi)) 3l thittt 0.1 nnn 201-

C NO PHAI TR{

L Ng ng6n h4n

1 Phdi tld ngudi brln rgin h1n

2 Ngubi nua trd ddD mldc ngin han

4 Phii ra ngudi lao dong

5 Chi phi phiii tri ngin hqn

7 thii 1rn Llgin han ldnc

8 Vay vir r0 tLuC tdl chinh ngin haLr

9 Qui khen thu6rg, phLlc 1gi

II NQ dii h4n

L l'hiLi lri ddi han klr6c

2 Vayfi nq Lhuc tii chi ddi h r

D YON cHil so HtIU

I V6n chii s6 hnu

1 V6n g6p cira chir sir h0u

- C6 phi6u ph6 thong c6 quyir bidu quy6t

2 C6 phi6u qui

4 Lei nhuin sau tbui: chua ph6n ph6i

I NST chur ph.{ ph'li li} ki derr cuor K}*

4tl

4l la

4t 5

l+rst21

l2l r lozrr

v.15

v.18

\r.19

v.20v.l6

v.2l

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{,71.5:6.201.719116:r-267.077.330

9 851.r?1.637

6.39s.5?2.9315.017.,169 Ls7 563.41E.142150.603.460.009

L6',7 321 951 .41s3.139.421.533308.259.124.389212.990.334.033

95.26t.790.356

543.913.081.589513.913.081.589486.253.320.000,186.253.320.000(12.600.000.000)28.214.0,15.652 42.045 ',7 15 93138.275.i39.,1993.7?0.576.,118

601.700.r29.8051rsa-0.10 10s.5551

14.933.37?.48723.311.262,012

ca)NG Tt' cO PH,IN MAr LrNH MrEN B,ic BAo cAo T,\r cHiNH rONG Hop

Cho k! k6 to:ir k6t tbric ngiy 31 thrns 03 niln 2017

t t,o4loa t arl,t,.rj) dtttta E 't a.,-,:u,-.et,1ra) ) tk.a!'rrn ,

t minh

Tir 0l/01/2017 d6n

Tir 01/0r/2016 d6n31/0t/2016

1 Doanh lhu bin hing vii culg cilp dlch vL.r

J Doanh thu thuin bin hing vi cung c:ip dich vg

-1 urH \iJI lrAllg DnI

5 Lgi nhuJ gnt' \ tr l,.iD hnng \ a cung cip dich \ u

E Chi pli brtu hdrg

9 Clhi phi quan li doaih Dghiep

10 Lqi nhuin thunn tn ho3t dOng kinh doanh

12 Chi phi klic

13 Loi nhuin kh{c

l-1 Liii il;, rru'rg ( ,;ng t) liir doanh.lien kil

15 f6ng loi nhuirr k6 toin trufc thu6

/ /' 11: i rt\"t'.o'llrr;l r.phi r-h

17 Chi phl rhu€ thu nhip doanh nghiep hoAn hi

18 Lqt n[uin sru thu6 thu nhip cloanh nghi€p

' Loi nhLrir sau thu6 cira c6 d6ng thi6u s6

I llt.l.t<ltr| ! cu iodor:cJ'r.o gl) n\

19 Lai co bjin trAn c6 phi6u

20 Lii suv giiim t' 6n cij phiitu

0l02 10 11 20 21 22 23 24 25 30

31 32

,10

45 50

5t

52 60 61 62 70 70

5,35,4

5.1 5.1 5.1

5,5

5,6

5,E 5,9

4,15.,14,15.5

88.877.115.812

88.877.11s.81279.915,332.7508.931.783.062

r.I I i.7t!.1356.093.9i? 93.1 6.09 3 9 1 1.9 3:t

1910.132.6039.t12.20).21 t"

CONc TY co PHAN NIAI LINH MIiN BAC BAO C {O T \I ( III\H TO\C H(,)I

cho ki k6 toiD k6i thtc og,iy 3l rhfng 0l nn 20l7

tt ninh rinh liin hi n|t b0 rhA khtng fich tdi ciit Blto ctio tni clhtll

8.4,o cAo LUtr cHUYfN rItN rli

(l heo fhuung phrit) giin tiil)

(lho kj hottt dQng tir ngdy al rhdng a1 nnn |Ut - din ttgal 3I thLn; t)3 ttr n )t).17

3t/03t2017

3l/01/2016

I, L(JII CHUYiN TIIN TTJ'HO4T EONG KINH DOANH

l t,qi nhuAn h u{ic thu6

2 DiitL thith cho ctic khaatt

- t(riu hl1o riri sdn cij rJirfi (+)

- (l.ii)i lai ti holrt dO g dAu nL

- Cllri pli lii vn,v

3, Luillluin tu ho+t J,,'ng I'irrh t]uanh rrtro( tha) doi \ LD

- (Ian!:)l gian cic kho?in phii lllll

- (Targ)i giarn hing l6r Ulo

-laLng/ (gilrLr) cdc khoin phaii trn(khdng k6 lii \,ay phni tra.thu6

- (l ing)/ girn cli phi lra iru6c

-'lhu61hu ip doa h nghiep d?i n6p

- f iiLl cli lhdc lir hoat dillg kinh doanh

Luu cbuyin tidn thuin tii ho?t dOng kinh dolnh

II Llt] CHUYEN TrrN ltl HO+T DQNG Di.U TrI

1 l-iin chi 116 mLLn sim, xiiy dlLng TSCD vi l SDII khic

2 liiLrthLLtir ih.rrh 1! nhu ong bnn 'I SCD vd TSDH kh:ic

4 Tian thu laii oho !ay, c6 iiLc vd lqi nhuan d!Lo c chia

L LLT CHt \ l \ II O.)T I)()\r, TAI ( lliNtl

1 Tldn vay ngin harl d:\i hau riraD duao

2 lijn chi tra nqr g6c vay

L l'ian chi rrLi rro ihue tii chirh

I ( ,, ,, ,,i r'hrrf di 1i,r r:1r,, c ri .,o l,rliL

Luu thurir riin rhuir) ir hual

'li,up tii chinh

Lru rhu\in tiell thuin trunc Li

l l iin r e trru ng r!uo ng tierr ,liu k1

lTii" \ i trrong (rudnI ri!r' r Ui Li

a2 05 06 08 09 10

tl

T2 13

t4

16 20 01

2t

22 25 21 30

33

3.1

35 36 40 50 60

" t

3.7?0.576.,138

13.9:11.036.9?2 (6.{103.7r 3.133 ) 6.093.917.93,1

(14.668 r24.705)

(427.510.63,1)3.1,13.695.i81

(5.6i4.394.309)

1.4?5.370.3656.478.,128.560

( 1 0.,18 3.7 3 4 -s46)6.669.306.270

633,163.235(3.185.965.011)

12.230.s 15.693

(r 1.063 402.050)2,15.300.000

2.i35.663.500

4.148.{J82.113 7.r140.5.15.6624.37s.,119.85111.815.995.513

(1.825.881.469)

20.58.1.626 187 (3.s6,1.42s ]] 1)

6.0t2.791.571

18.267.108.120(3.5E3.54:1.s62)

211 400.652

r.692 017.163(5.741.18?.E81)(2.179.373.3E3)151.400.001,171.82s.183

CONG TY c6 PHAN MAr r,rNH MriN rliic Thuy6t minh 860 cio tiichinh t6nja hgp

cho ki rdi cN h ki5r rhiic ncnv 31i03/201?Biln thlqdt minh nay h n1t b6 phdn kh6ng thi tdch rdi it duac dac cing yA Bllo cito tdi chinh ing h,p Jinh k, u

1 Hinh thfc srl hfiu vi5n

C6ng ty C6 phdn Mai Linh Midn Biic, trin than ld Cong ty Co phcn Tap doan Mai Linh D6ng

Bic BQ duoc chuy6n d6i tir COng ty TNHH Mai Linh Hd N6i, thdnh lQp theo Giriy chung hm

ddng klf kinh doanh s6 0103000336 ngdy 14 thaog 5 ndtll 2001 C6c Gi6y chung nhin thrry doi sau

oo voi ldn rhrydoi gin nlir Ib ljn rhu l2 do So Ke hoach \; D.iu Lr n;nh oho Hr \oi cap r;r1

28 thdng 4 nim 2014

Tdn giao dich I MAI LINH NORTH JOINT STOCK

Tcn vi6t tit : MAI LINH NoRTH., Jsc

T4r sd chinl] : L6 C2C C}m sin xuit Tidu thu corrg nghiep \c Cong nghiep nh6, Phuing

Dich Vong Halr Quiil Cau Cicy Tp Hc \oi.

Vun dieu le theo Giriy chimg nhln dtug kf kinh doanh thay d6i 16n thLi 12 cia C6ng ty ld486.253.320.000 ddng duoc chia thAnh 48.625.332 c6 phAn Menh grri: 10.000 ddng/co phir.

Tai thm diern ldp Bdo cio tdi chinl tong hQp C6ng ty c6 chi nl6nh tr.uc thuoc sau:

1 Chi nh6nh Cty C6 phin T{p 1026 Ta Quang Buu, Phuong 6, Quin 8,

doan Mai Lrnl Dong Bac Bo P.HCM.

2 Chi nhanh Cty C6 phin Tap la7 Huj nlr Tin Phit, P Tdn Thuen DOng,

doan Mai Linh E6ng Bic BQ Quan 7, TP.HCM

2 Nginh nghd kinh doanh

Theo CiAy chung nh{n dang kj'kinh doanh thay d6i idn thr.r 12, ngdnh nghe kinh doarh chinhcila C6ng ty nhu sau:

- K rh doanh bar dong srn: Dju trr xry dlrng thuy diin:

- Klai thrc vdn hirnh dich v9 vdi cic kbu chung cu cao tiug, tda nhd vdn phdng, khu c16

thi;

- \ inLci hinh khrich bing raxi: Kinh doanh \!in rxr rheo ruydn co di ,h

'\.o hcru dor g k nh

rloi.nh van rai l;ng b;ng o lo: \.ir ldi l-jng hoa barg duong bo:

- Cho thud o ro: Cho thud \e co ding co:Dich vu h6 tro tong hop: Dai l1 bdr b.n lr in:

- Diro rao bd surlg tu nglriip dirl^ k1 boi duing nang cao rrinh dd cap rrlrri kien lhr.c Lyndngt Eeo tqo ngo?i ngif; Edo tro dqy nghi nghiep 4r taxi; Tu vcn do hoc;

- Dlch vp gi6i thiQu viCc lam;Dai li dich vr.r vi6n thong; Dai Li; mua bdn, kj, gii hdng h6a;

- Bdn buon md) moc thidt bi va phu turg rniy k\5c:

- Dlch vu b6n xe, bdi d6 xe; Dich vu b6n vd tdu thiry, tdu lira; Eei li vAn tAi; Kinh doanhr,dp dd hang hoa tqi cang, ben thuy noi dia; Dai if v6 m6y bay trong nuoc vi qu6c td;pA^ ,1,!:r ",'," ^Li"- A rA

-;.,l.!^ -l",rdna rian wA.,,l,rnft 1",-" 1;A- ,.1- r;i.

C6NG TY c6 PHAN MAI LINH MIiN BAc Thuyiit minh Bdo c6o tiichinh t6ng hqp

cho kj' tdi chinh k6t ihuc rsiy 31/03/2017

- Dich vp du lich lir hdnh nQi dia vi qu6c ti5;

- Dai li vA mua bAn 6 t6; Bdn le 6 td con; D4i ly ban ld rlng diu; Cic dich vu kh6c

1 Nien .IO k6 tonn

2 Don r i tiin lg sr du ng lrong ghi chdp ki todn

Dor r : tiin tc su dgng trong ghi chdp ke toan Ii ddng \ iit Nam (V\ Dl

1 Ch6 .IO kd totn np drlng

Cong ty dp dung Che da Kd toiin doanh nghiCp ban hinh tleo Th6ng tu 200/2014/TT-BTC ngdy

2 Tu5 6n bri vi r idc t udn thd ( huin mqc kd rorin r i Ctrd t9 tri totin

C6ng ty tuan thir cac ChuAn n.ruc vd Ch6 do ki toerr ViCt Nam hien hrnl de Lip vd trinh b?ry c6c 86o

c6o tdi chinh t6ng hqp cho Qui I k6t thric ngiy 31 thdng 03 nim 2016

3 Hinh thric k6 toin tip d+rg

C6ng ty rip duDg hinh thirc k6 todn: Nhat ki chulg tir

IV cAc cHiNH sAcH ri roAN cnt vfu Ap DIrNG

l NguSin t6c ghi oh{n cic khorio liin rir cic khoin tuoog duo ng tidn

T.en\acickllorntLrongduonglidnbaogomridnmilrri quy lien g"ri ngin hang cic khoon .1 r r

Ji Jirg t\ar\ rric luor g lien \6c Jinl- r a llong c6 rtlidu mi ro lrong chu) e.r doi r\in} r'dn

2 Nguy6n tiic ghi nh4n dE phdng ng phrii thu kh6 aldi

Du phdng nr: phdi thu kh6 ddi duqc trich 16p cho tirng khodn n9 phdi thu kl6 ddi can cu \ ao nLai lg

qu.i hfl1 cia tLrng khocn ng ho+c rnLrc ton thAt du kion c6 the xAy ra doi vo-i trmg khoan ng phii thu

3 Nguy6n tic ghi nhin hing tdn ktro

H rrg ron lho duoc rinh rheo gii goc Truong hop gid rri t-]luin co rhE rluc lrie- d.roc rl ap hor g r

goc rlri phai rinh rheo gid tri thuarr co Lh,; thqc hidrr duqc Cid goc hang ton klo bro go.n chi plrmua cl-i phi chd bidr r i cric chi pti lidn qu.m truc tidp khdc phjt sinh dd co duoc h;ng tor llo ., .l'"di6m vd tr+ng th6i hien t?i

Cid rri hrng ron kho duoc xdc dini theo phuong plrjp n}ap tru<ic rujt truoc

Hdng tiin k]]o dugc h4ch to6n theo phuong ph6p k6 khai thudng xuy6n

Du phong giim gia h3ng ton cic Cong ty dugc tdch lap theo quy clinh k6 to[n hien hilnh Theo d6,Corg r1 du^c phep rrrch lap d; phong giam gii harg ron kho l;i thoi hong ki'n oh:m c rit r r rr ngtruong hEr gi6 goc cua hdng ton kho ,jao hon gi6 tri drunn c6 th6 thlrc liQn dugc tqi ngdy kot thric

CONG TY cO PHAN MAr LrNH r.,rrEN B/ic Thuy6t minh Bdo c{o tiichinh t6ng hqp

cho ki tdi chilrh k6t thic nsdv 31i 03/20I7

nlen oo Ke Ic)an.

,1 \gu5 6n tdc ghi nh6n vi kbiu hao tii sen cd dinh

Tdi san codinh hiiu hinh, tdi sen co dinh v6 hinh duoc ghi nhan theo nguyen gi6 Trong qui trirh siL

d\mg, tdi sdn c6 dinh hLru hinh, tni san c6dinh v6 hinh duoc ghi nh6n theo nguy€n gi6, hao mdn lu!

k6 vd gid tri cdn lai

Kh6u hao TSCD dugc thuc hien theo phuong phip khiu hao duong tharrg dua trCn thoi gian htiu

dlng udc tinh nhLl sau:

- Nhd cua, v6t kidn tnic

- Nlay moc tnLet Dr quon Ly

- PhuoDg tion van tai

TSCD thuC tii chinh duoc trich kl6u hao nhu TSCD cua C6ng ty D6i v6i TSCD thuC tii chid

khong chic chin si dugc rnua lai rhl sd duqc tinll tdch kh6u hao tleo thoi han thuC khi thdi han thuengin hon thoi gian sir dung hiiu ich ciia n6

5, Ngul in tic ghi nhin r ir Lhiu hso bit dgng

"an diu tutsxt dqng sar dru rr droc gl-i lfiill Lhco gia goc Trong qui rrinlt rim gii cho lturg gli lto.r c)r"thue ho+t dqng, bnt dong sdn dau tLj duqc ghi nhan theo nguyCn gii, hao mdn lu! kd vd gi6 tr.i cdn 1ai.

6 Nguyon tiic ghi nhan c{c khoin aliu tn tii chinh

( Jc kho"n dau tu v;o ciic con8 ry cor na rrorg du Cong .) nalu quyen kiem oil JJoc tr'r h br\

r\eo p\uong pl-dp gi; goc C;c khoiin phAn phoi lgi nhupr rnr cong t1 me nhin duoc .r .o loi lhral li) ke cua ciic cong ly con sau rgil corg ty mq nan quyin kidrn so;l dLrgc ghi vJo ket q rJ \!,.1dgng *r[h ooanl rong kj cu.r cong r) me Cdc k]oin ph;n plroi U ric diroc rem nhu phir rh: l.i cia ciic Lhoan dar lu \ i duoc rru vio giii rri dau Lr.r.

Cic khoan d6u tlr \'Ao cric cdng ty lien ket mA trong d6 Cdng ty c6 inll hucrng dring kd duoc trinh bdy

lien ket sau ngay dau tu duc.,c phdn bd vdo ket qua ho?t dOng kinh doanh trong kj, cira C6ng ty C6o

k}odrr phcn phoi khic duoc xem nhu phiin thu h6i clic khoan dau tI} vii duqc hu vdo gia tri dau tu

KhoAn dAu tu khAc duoc k6 to6n theo phuorg phdp gir goc Loi nhudn thuan dugc chia tir cec ldoAn

d;u lJ nJy p\;l qin} sdu ngay diu tu dLrqc ghi .$+n vJo Bro c6o Ker qur hoat dong Linh doanh C.rc

khoan dugc chia khdc (ngodi 1oi n1ru{n thuin) du<rc coi ld phAn thu hdi cdc khoan diu tu vc dLrgc ghil!r?n la Kloan glam Iru gla goc oau tu

Cdc klodn diu iLr chLrng khoan r,ri ihoi drdm bro cio niu:

- ( o rhoi hrn thL hoi lroac djo han kiong qui 3 Lhrng kd tu ngirl nrz, khoan dru ru do dr oc co l.r

"tuong ouong lren ;

- (.A thdi hrh th,r h^i -An i"ni f im hn;r r.nno I nLn ld lzinh nnq-L .1,rrt h!111 l^ii l; r; a4n n-i- 1,

CONG TY C6 PHAN MAI LINH MIIIN BAC Thry6t minh B:io c6o tlichinh t6ng hdp

BAn thuy, minh n4) ld mAt bA phdn kh6ng th' chtii|d du?c dac cingyA Bda cAo hi chinh nghqJ)nhkin

- C6 thdi han thu hdi v6n tr€n I ndm ho{c hon I chu kj' kinh doanh duoc phdn loai ld tdi sAn ddl han;

Du phong giarn gji ddu tu tlugc lap r'io thoi di6m cu6i n6m ld s6 chCnh l6ch giia gi6 g6c cira cfic kho,Lnddu tLr duoc hach torin trCn s6 k6 to6n lon hon gi6 d thl huong cira chnng tai thoi diim ldp du lhoDg

7, Nguy6n tic ghi nh{n vi phin b6 chi phi trA trudc

Cdc chi phi tri trudt' chi lidn quan d€n chi phi sin xu6t kinh doanl nim tai chinh hi6n tai clutrc ghi

C6c chi phi sau ddy dd phAt sinh trong n5m tii chinh nhBng dugc hach to6n vdo chi phi trA ffuoc ddil-:r di phar bo din vio kdt qu, horr dong kinh doan} uong nhieu na rr:

- Cong cr,r o,rng c; xudr dung co gie lri lon:

- Nhfng kho6n chi phi khdc phrt sinh c6 hen quan ddn kdt qud kini doar r cila nlieu nien d6 k6 toin.

Vigc tirl,h \a phcn bo chi phi trd truuc dai han vdo chi phi sdn xuit kinh doanh timg kj'hach to6n duoccin c-r vio rirl cl-dt muc dg nmg loqr chi phde chQn phLrorg phrip vi ric.r rl-uc pnin bo hql lj Chi plr

ftd trudc duoc phdr bd db vao cli phi san xudt kinh doanh theo phuo'ng phAp dudrg thdng

8 Ngul in tic ghi nhin chi phi phii trl

C6c khodn chi phi thgc t6 chua ph6t sinh nl1rn1g duoc trich tru6c vdo chi phi san rui,r, kinh docnLrtro g kj de ddm bdo khi chi pbiph[t sinh thuc tC khdng gay ddt biCn cho chi phi sen xuet kinh doanhtr€n cq sd dim bdo nguy€n tlc pht hqp gilia doanl thu ve chi phi Khi c6c chi phi d6 phrt sinh neu

co chelrh lech voi so di trich, kd toan fiCn hdnh gli b6 sung hopc ghi ginm chi phi tucng rnlg voi

9 Nguy6n l6c ghi nh$n viSn chi sri hfru

hinh va meni gii co ptieL $i p\ir hinh ci phidu lcn dau phjl ha[l bo suDg hoac rri phrrhanhco

p rii.r quj Chr plri tryc tidp liin quar din r iic pldr libnh b6 sung c6 phieJ hoic rji plir I a rl- co

Co phieu qu' ld co phidu do Cong ty ph6t h?inh ve sau d6 mua 1ai Cd phi0u qu! duqc ghi nhdn theog.J In lhuc le va lrinh bay tran Bang C;n doi ke loan la lnqt klo"n ghi giam \ on c\u .cr h!:'u ( ong ry

kiong ghi nlan cic k-hoan liii r lot lhi mur bir phrir hirnh hogc huy co phreJ qLj

Lqi nhuan sau thue chlla phdn phoi lc sd lqi nhuan tir cic hoet dong cria doanh nghiQp sau khi triL G)

cdc klodn didu chinh do dp dung hdi lo lhay doi chinh sich kd roii r r a dieu ch u\ hoi ro sa 5oi lr ons

Loi rhuAn sxJ rhrd chua phcn phoi co lhe dugc chi! cho cac r$rl diu ru ,l-ra trin r) li top \orr vu

khi ducrc Dai H6i ddng c6 d6og th6ng qua vi sau khi di tricli l{p cdc qu! dg phong theo Driu 1iC6ng ry vA cic quy dinh cta phdp luAt ViCt Nam

Co tuc phdi tri cho cde eo dong dugc ghi nhan ld khoan phai tri trong Bnng CAn ddi ke to6n cia

C6ng ty sau khi c6 th6ng b6o chia c6 trjc theo Nghi quy6t cria Eqi H6i ddng c6 d6ng

CONG TY CO PHAN MAI LINH MINN BAC

10 Nguy6n tic vi phumg ph{p ghi nh4n doanh thu

Doanh thu bdn hdngDoanh thu brin hdng dugc ehi nhAn khi ddne thdi th6a mdn cric didu ki€n sau:

Thuy6t minh B::io c{o t:ii-chinh t6ng hqp

cho ki tdi chini k6t dluc rsiry 31/03/2017

oho nguoi mu4

- C6ng ty khdng cdn n6m gin quydn quin lf hang h6a nhu nguoi so hiru hdng hoa hoic quyin kidm

- Dooh rhu duoc ,<ic d'nlr ru<nrg doi chac charr:

- Cong ly da rhu duoc hoic sE thu d-roc loi ich kinh re tu giro d'ch bd nang:

- Xdc dilh dLrgc chr ph Irdn quan ddn gi.ro dich brn hrrg

uuanh lnu cung cul dlch vu

Doanh thu cung c6p djch 4r dugc ghi nhin khi kdt qua cia giao dich d6 dugc xdc dirh mot c6ch

ding tin cAy Truong hop r,iec cung cdp dich r't li€n quan d€n nhiou kj thi doanl thu dugc ghi lhfn

trong kj'theo k6t qui phdn c6ng viQc di hoan thdnh vdo ngiy ldp Bdng Cin d6i k6 toin cua ki d6.Kdt quA cua giao dich cung cdp dich vp dugc x6c dinh khi th6a mtu c6c diEu ki6n sau;

- Dodnh l\u duoc x;c d.nlr ruroug dor chic chiu:

- C6 kha ning thu duoc loi ich kirh t6 dr giao dich curg cAp djch vp d6;

- Xdc dinh dugc phan cong viec di hoaln thAn} vdo ngdy lAp Bing cdn ddi kO to6n;

" \ir dinh dLroc cni phj phit

'inh cho giro dich va chi phide hoin rhrnh giao d'ch cung cap o:cn \,1r co

hoan thd,*r

Doanh thu hoat dAnt! tdi ch[nhDoanh thu phdt sinh tit tidn lai, tidn ban qulin, co tuc loi nhuan dugc chia vi c6c khoan doalh thu

' hoirl dQng rri chr.r-h kiac dLrgc ghi nic-n kii Lhoa mdLn dong lhoi hri (21 didu lidn (au:

- Co khr naug thu dLroc lgi ich kiu,h td ti giao dicl do:

- Doanh thu duqc xic d'nh nrong do' chac ch;n.

Co tric, lgr u,ruqn dugc chia dugc ghi nhan khi Cdng ty dugc quyen nhan cO tuc ho{c dugc quy€nnn.'!r loi niu+n tu viec gop \dn.

11 Nguy6n tic vi phuong phrip ghi nh{n chi phi tiri chinhCac ldrotur chr phidLrgc ghi nh:n vao chiphr rai chrnl gom:

- Chi phi hodc c6c khodn 16 Jidn quan dEn eric hoat dong dau tu tai chinh;

- Chi phi cho vay va di \,ry \ on:

- Cac khoan'o do lhd) doi rj gi; hoi dori cua cic nghidp vu ph;t sirh lidn quan din ngoai rc:

(l-i phi di ra5 norgkj lirgid rri rhuin cua c;c l,huiin chi phi di vd) p u' rra s.ru kii g.amrn h' tro

lii qu;t sdu diu tu ru \grn hrng phdt lrien Vier Nrm

.ONC TY CO PHAN \tA I LI\ H vIIL\ BA( Thuyiit minh Bio cio tni,chinh t6ng hqp

cho ki rai chirh kiit thnc nsay31/03/2017

BAll thtrydt ninh nay ld nat bA phdn kh6ng thi tdth fii |a dudc dac ci.ng ydi Bdo cda di chinh ting hap dtnh k;njC6c khoan tCn duc,c ghi nhQn iheo t6ng so phiLt sinl trong ki kiong bu tru voi doanh thu hoqt d6ngtdi chinh

12 Thuo tii siin

Cac lrgp dong dLrgc phin loai la cdc hgp ddng rhue tii chinh Lhi cdc die-r lhoir cua Lop do|g lr c

vd cdn ban chuy6n giao moi rui ro vd lqi ich li€n quan ddu quydn sd hiru tci san cho C6ng ty Cric

hq dong k-hong thor didu kiin ndu trdn drroc phin IoaJ ld thud hoar dong

C6c khoan thanh todn fAn thue ho4t dong duqc ghi nlrin voo bao cao ket qua hoat clQng kirh doanh

13 Nguy0n tic vi phucrng ph{p ghi nh{n cfc khorin thu5

Tiri sin thue vd cric khoan thuC phii nop cho nam hien hinh ve cfc nem trudc duoc xdc djnh bing

50 lien dq kidn phai nop cho (hoac dLoc rhu hoi ri) co qLan rl.ud, dqa rrcrr ciic lnr.c lltJe s.,L vJ

cic ludl lhui co hiiu lqc d6n ng,ry k6t thuc kj 16 Lodn uan.

Qulet todn thue cLla Cong ty sC chiu s\i kiem tra cLia co quan thuC Do vi6c 6p dung luat vA cic qui dinh ve tlue doi vdi nhieu lo4i giao dich kh6c nhau c6 th6 duqc giei thich theo nhi€u crich kli6cnhau, s6 thu6 duoc trinh biy trCn Bdo cdo tii chinh t6ng hqp c6 thA bi thay d6i theo quydr djnh cuc

co qudn rhu6

Thu6 thu trllp hodn lqi duqc xdc dinh cho c6c khoan chCnh lech tpm thdi ta:i ngdy kit thrlc k) ke toannim gila co so tinh thue thu nhap cia cdc tdi siLn vd no phai td vd gid td ghi sd cha chir]]g cho muodich lip 86o crio tii cbinl t6ng hqp Tii sm thud dru nhdp hocn hi va thue thu nhap hoan lqi ph.ii triL

dlrgc xdc dinl theo thoi5 su6t dq tinh se ip dung cho ndm tai san duoc thu hoi hay ng phai hA dugcdunh todn, du3 tren cdc muc thud sudt vd luat thuo c6 hiQu lpc vio ngiy kCt thrjc kj, kC to6n nEm.

Cac ben duoc coi lA Ii6r q.ran rriu mdt bdr co Ura ntu g lidm o.it hoac co anl hLurg dtng ke ooi ' ii

bel L a nong vidc ra quldtdini cac chinl

'rch ni chnl rl horr dong

15 Cdng cg tii chinh

a linl nlran ban dau

Tdi sdn tdi chinh

Tdi ngJy ghi nhan ban driu riri san rai cl-inh duoc ghi nh;n rhqo gi; gdc cdng cdc chi phr g.Jo d'cl- ci

1i6n quan tryc ti6p dtin viQc mua sim tii sin tdi chinh d6

Tii san tiri chi h cua Cong ty bao gom tiCn vd cdc khoar tuorg duong tiCn, cAc khoan phii thu kh6chhang \,i cac Lhoin phai rhu ll-ic cac Ll-oAn d:iu ru r d tAi s:in tAi c\rrrl- kiic.

C6ng nq tdi chinh

CONG Ty C6 PHAN MAI LINH MIIN BAC Thuy6t minh Bio crio tiichinh t6ng hdp

cho ki tdi chinh k6t thLlc neev 3ll03/2017

BA thuydt ninh n6y td nAt bA phAi kh6ng thA fich rdi ya d&)c dac ciug toi Bdo ctto titi chinh rdng hqp dinh kimTqi ngdy ghi nllan ban diu, cdng no tii chirfi duqc ghi nhan theo giri g6c tru di c6c chi phi giao clichc6 li€n quan truc ti6p d6n viQc phdt hdnh c6ng ng tai chinl d6

C6ng no tdi clinh cira C6ng ty bao gdm cric klroan phai tr6 nguoi bin vd phdi tra khdc, chi pli phiii

td, c6c khoan nq ve cdc khoan vay

b E6nl giri lai sau lAn ehi nhan ban ddu

Hi€n tai, chua c6 quy dirlh vdddlrh gid 14r cong cU tai chini sau ghi nhan ban dau

Qhdn tidp theo)