CONG TV TNHH MTV NGUVEN LI~U GIAV MIEN NAM BAo cAo …congtynguyenlieugiaymiennam.com.vn/pa_uploads/news/2018_05/bctc-da... · CONG TY TNHH MTV NGUYEN usu GIAy MIEN NAM 377 Phan Dinh

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Mau B 09-DN

CONG TV TNHH MTV NGUVEN LI~U GIAV MIEN NAM377 Phan Dinh Phung, thanh pho Kon Tum, tinh Kon Tum

BAo cAo TAl CHiNHCho narn tai chlnh ket thuc nqay 31/12/2017

THUYET MINH BAo cAo TAl CHiNHCho nam tai chinh ki!t thuc ngay 31/12/2017

I. DAc DIEM HOAT DONG' CUA CONG TV

1. Hinh thLPCscYhCPuvanGong ty TNHH MTV Nguyen lieu Gi~y MiE§nNam ("Gong ty") la conq ty TNHH Mot thanh vien do Tong Gongty Gi~y Viet Nam - Gong ty TNHH lam chu sa h[Pu.

2. Linh vl!c kinh doanh

Lam nghiep va San xuat.

3. Nganh ngh~ kinh doanh

Nqanh nghE§kinh doanh chlnh cua Gong ty bao g6m: Tr6ng va cham s6c cay nguyen lieu gi~y, cay cao su vacac loai cay Illy go khac; Khai hoang; Hoat dong quy hoach, khao sat, thiet ke chuyen dl,mg (Quy hoach,kMo sat xay dl,mg dU'ang lam nqhiep: Quy hoach, khao sat, thiet ke lam nqhiep); GU'a, xe, bao go va baoquan go; San xuat d6 go xay dl,l'ng; San xuat bao bi b~ng go; San xuat san pharn khac tli go; van tai hangh6a bang dU'ang bo; Boc xep hang h6a; Khai thac go; Gieo U'O'mcay lam nghiep; San xuat go dan, go l<;lng,van ep va-van 'mong khac; Tr6ng cay cao su; Mua ban nguyen lieu gi~y; Mua ban lam san (trli go, tre, n(ra);Mua ban cac san pham vE§gi~y, va hoc sinh, van phong pham; Gia cong xen ke gi~y.

4. Chu ky san xuit, kinh doanh thong thU'cYng . \

Chu ky kinh doanh cua hO<;ltdong tr6ng rling thong kinh doanh go Ian la 25 nam, tr6ng cay keo la 07 nam vacac hO<;ltdong khac la khong qua 12 thang.

5.' NhCPnganh hU'cYngquan trQng diln tinh hinh ho~t dQng cua Cong tyNgay 02 thang 10 nam 2014, BOtrU'ang BOGong ThU'O'ngban hanh Quyet dinh so 8829/Qf)-BGT vE§viecco ph~1nh6a d6ng thai Tong Gong ty Giay Viet Nam va Gong ty TNHH Mot thanh vieln Nguyen li$u Gi~yMieln Nam, thai diem xac dinh gia tri de co phan h6a la 0 gia ngay 01 tMng 01 nam 2015. Ngay 17 thang10 nam 2014, Bo trU'ang BOGong ThU'O'ngban Mnh Quyet dinh so 9358/Qf)-BGT v~ viec thanh I$p BanChi d<;loco ph~m h6a Tong Cong ty Giay Viet Nam. Ngay 10 thang 11 nam 2014, Hoi d6ng thanh vienTong Cong ty Giay Viet Nam ban hanh Quyet dinh so 370/Qf)-GVN.HN v~ vi$c thanh I$p Ban Chi d<;locophan h6a Cong ty TNHH Mot thanh vien Nguyen lieu Giay Mi~n Nam. Hien Gong ty dang phoi hOOpvaicac ben lien quan tien Mnh xac dinh gia tri doanh nghiep va cac cong viec khac theo quy dinh de hoanthien cong viec co phan h6a theo quy dinh hien Mnh.

Thl,l'c hien theo quy dinh t<;liThong tU' so 127/2014ITT-BTC ngay 05/09/2014 cua BO Tai chinh hU'angdan xu Iy tai chinh va xac dinh gia tri doanh nghi$p khi thl,l'c hien chuyen doanh nghiep 100% von nhanU'ac thanh cong ty co phan, trong nam 2014 Cong ty df! hoan nMp cac khoan dl,l' phong pMi thu ng~nh<;lnkh6 doi vai so tiE§nla 654.130.823 VND, hoan nh$p dl,l' phong giam gia hang t6n kho vai so tiE§nla3.660.399.250 VND va khong tiep tl,JCtrich I$p cac khoan dl,l' phong de phl,JCVl,Jcho cong tac co phanh6a.

Ngay 16 tMng 02 nam 2016, BO tru>ang BOCong ThU'O'ng df! ban Mnh Quyet dinh so 569/Qf)-BCT v~viec thay the Quyet dinh so 13426/Q£)-BCT ngay 08 thang 12 nam 2015 cua BO trU'ang BOCong ThU'O'ngpM duyet phU'O'ngan chuyen doi ml,JClieu kinh doanh rling thong thuoc Dl,I' an kM thi dau tU' xay dl,l'ngvung rling nguyen lieu giay Kon Tum giai dO<;ln2000-2010 cua Tong Cong ty Giay Viet Nam, theo d6chuyen doi toan bo dien Uch rling thOng thuoc dl,l' an dau tU' xay dl,l'ng vung rling nguyen lieu giay KonTum chu ky kinh doanh 15 nam sang kinh doanh cay go Ian chu ky 25 nam de nang cao san lU'oonggo,nang cao gia tri san pham go rling tr6ng, dem l<;lihieu qua kinh te, moi tru>ang va xa hOi cao nhM

Thuyt1Jtminh nay /13 m¢t b¢ ph~n hqp tMnh va pMi GLf9'CGQCcung Baa cao fai chinh 13

CONG TY TNHH MTV NGUYEN usu GIAy MIEN NAM377 Phan Dinh Phung, thanh pho Kon Tum, tinh Kon Tum

BAo cso TAl CHiNHCho nam tai chinh ket tnuc ngay 31/12/2017Thuy~t minh baa cao tal ehinh (tiep theo)

Mau B 09-DN

6.

Lien quan den viec thay d6i muc tieu kinh doanh rlyng trong nhu neu tren, hien T6ng Cong ty Gi~y VietNam cunq voi Cong ty va cac ben co lien quan khac dang hoan thien cac ho so va trurc nien cac thu h,JCcan thiet khac de co the dtroc Thu tll'&ng Chinh phu chap thuan keo dai thai han vay va tiep h,JCvaythem de co the cham soc cay go lon thea chu ky kinh doanh m&i duoc phe duyet, Theo noi dung cac vanban cua Nqan hang PMt trien Viet Nam va cac phu luc hO'Pdong vay ky v&i Chi nhanh Ngan hang PMttrien Kon Tum ("VDB Kon Tum") thi cac khoan no vay de d~u tu va cham soc rling thong (bao gom nogoc va lai) den han tra tli nam 2015 den nam 2017 da tarn thai dll'O'Cgia h;;!n den ngay 30106/2018,trll'ang hO'Pneu Thu tll'&ng Chinh phu khong chap thu$n phll'O'ng an keo dai thai hc;1nvay von theo chuky 25 nam thi VDB Kon Tum se tien hanh thu hoi nO'vay theo quy dinh de dam bao nguyen tac thai h;;!nvay von toi da 15 nam.

cau true Cong ty

Trong nam va cho den ngay I$p bao cao nay, Cong ty co 01 Chi nhanh h;;!ch toan phl,l thuoc la Nha may Chebien go van Mien Nam, dia chi d$t t;;!i thon 1, xa Hm Canh, huy$n Dak To, tinh Kon Tum.

II. NAM TAl CHiNH, DO'N V! TIEN Tt; 5lr Dl,lNG TRONG KE ToAN

1. Naill tai ehinh

Nam tai chinh cua Cong ty bat d~u tli ngay 01 thang 01 den ngay 31 thang 12 hang nam.

2. DO'n vi ti~n t~ SLP dl:lng trong k~ toan

£)O'nvi tieln t$ Slf dl,lng trong ~e toan 113Dong Viet Nam (VND).

III. CO' Sa LAP vA TRiNH BAy BAo cAo TAl CHINH

1. Chuan ml,l'e va Ch~ de} k~ toan ap dl:lng

Bao cao tai chinh cua Cong ty dll'O'c I$p va trinh bay pM hO'Pv&i Che do Ke toan doanh nghi$p dll'O'c banMnh theo Thong tll' so 200/2014ITT-BTC ngay 22 thang 12 nam 2014 cua BOTai chinh va cac Chufm tnl,l'Cke toan co lien quan do Bo Tai chinh ban Mnh.

Ban Giam doc dam bao da tuan thu yeu c~u cua Che do ke toan doanh nghi$p Viet Nam dll'O'c ban Mnhtheo Thong tll' so 200/2014ITT-BTC ngay 22 thang 12 nam 2014 cua BO Tai Chinh cOng nhll' cac Chufmml,l'Cke toan trong vi$c I$p va trinh bay bao cao tai chinh.

2. Gici dinh v~ khci nang ho~t de}ng lien tl,le

Bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 cua Cong ty dll'O'c I$p va trlnh baytren cO'so gia dinh Cong ty ho;;!t dong kinh doanh lien tl,lc.

T;;!i ngay 31 thang 12 nam 2017, dll' nO'goc vay dai h;;!n va lai vay tll'O'ng (rng cua cac khoan vay VDB KonTum se den h<;lntrong nam 2018 theo quy dinh cua cac hO'Pdong vay nhll'ng Cong ty chll'a co nguon dethanh toan v&i so tien I~n Ill'O't la 346.425.005.068 VND va 168.965.337.912 VND. V~n de nay co the imhhll'ang den khil nang hO<;ltdong lien tl,lCcua Cong ty.

Hi$n T6ng Cong ty Giay Viet Nam cung v&i Cong ty va cac bem co lien quan khac dang hoan thi$n cac ho sO'va thl,l'c hi$n cac thu h,JCc~n thiet khac de co the dll'O'CThu tll'&ng Chinh phu chap thu$n keo dai thai h<;lnvay va tiep tl,lCvay them de co the cham soc cay g6 I&n theo chu ky kinh doanh m&i dll'O'c phe duy$t, vi$cCong ty duO'c phe dUY$t keo dai thai h;;!nvay se lam cho tinh hlnh tai chinh dll'O'c cai thi$n va rui ro ve thanhkhoan se dll'O'c kiem soat.Ban Giam doc tin r~ng cac khoan vay cua Cong- ty se dll'O'c keo dai thai h;;!n theo chu ky kinh doanh cay g6I&n va tinh hlnh tai chinh cua Cong ty trong thai gian t&i se dll'O'c cai thien, rui ro ve thanh khoan se dll'O'ckiem soat. Theo do Ban Giam doc danh gia r~ng, vi$c Slf dl,lng gia dinh r~ng Cong ty se tiep tl,lChO<;ltdongtrem cO' scY hO<;ltdong kinh doanh lien tl,lCde I$p bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thang12 nam 2017 la phu hO'p.

Vi v$y, bao cao tai chinh khong bao gam cac but toan dieu chinh lien quan den kha nang thu hoi va vi$Cphan 10<;licac so li$u tai san da h<;lchtoan ho$c cac so li$u va vi$c pMn 10<;licac khoan ml,lCcong nO'co thec~n thiet trong tfU'ang hO'PCong ty khong the tiep tl,lCho;;!t dong tren cO'sa hO<;ltdOng kinh doanh lien tl,lc.

Thuy~t minh nay la m¢t b¢ phan hr;YptMnh va phS; OLf(1COQCcung Bao cao tal chinh 14

Mau S 09-0N

.Ii

CONGTV TNHHMTV NGUVENueu GIAV MIEN NAM377 PhanDlnh Phung, thanh pho Kon Tum, tlnh Kon Tum

BAo cAo TAl CHiNHCho narn tai chinh ket thuc nqay 31/12/2017Thuy~t minh bao cao tai chinh (tiep theo)

IV. cAc cHiNH SACH KE ToAN Ap DI,ING

1. Ti~n va cac khoan 1IJ'O'ngdU'O'ngti~n

Ti~n bao g6m tien mat, tien gCPingan hang khonq ky han va tien dang chuyen. Cac khoan tuonq dLl'O'ngtienla cac khoan dElUtLl'ngan han c6 thai han thu h6i hoac dao han khonq qua 3 thang kE!tLf.nqay mua, de dangchuyen doi thanh mot ILl'Q'ngtien xac dinh cOngnhu khOngc6 nhieu rui ro trong viec chuyen doi thanh tien.

2. Cac khoan phai thu

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dLl'Q'cthuc hien theo nguyen tacsau:

Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thLl'O'ngm~i phat sinh tu giao dichc6 tinh chat mua - ban giCPa Cong ty va ngLl'aimua la dO'nvi doc I$p voi Cong ty.

Phai thu khac pMn anh cac khoan phai thu khOngc6 tinh thLl'O'ngm~i, khong lien quan den giao dichmua - ban.

01,1'phong phai thu kh6 doi the hi~n phan gia tri cua cac khoan phai thu ma Cong ty dl,l' kien khong c6 khanang thu h6i t~i ngay ket thuc nam tai chinh. So tang ho~c giam khoan dl,l'phong nO'phai thu kh6 doi oU'Q'ch~ch toan vao chjphi quan Iy doanh nghi~p trong nam.

3. Hang t6n kho

Hang t6n kho dLl'Q'cghi nh$n theo gia thap hO'ngiCPa gia thanh de dLl'amoi san pham den vi tri va dieu ki~nhi$n t~i va gia tri thuan c6 thE!thl)'c hi$n dLl'Q'c.

Gia tri thu€mc6 the thl,J'Chi$n dLl'Q'cla gia ban Ll'OCtinh cua hang t6n kho trong dieu ki$n kinh doanh binhthU'angtnf_chi phi Ll'OCtinh de hoan tMnh va chi phi ban hang Ll'OCtinh.

Cong ty ap dl,mgphLl'O'ngphap ke khai thU'angxuyen de h~ch toan hang t6n kho voi gia goc cua hang t6nkho dLl'O'ctinh theo phLl'angpMp nMp tmoc, xuat tmoc.

Chi phi san xuat kinh doanh deYdang la chi phi dau tLl'tr6ng rung kinh doanh go Ion va nguyen li$u giay baogom: chi phi dau tLl'trong cay thOng,cay keo, cay keo h~t, cay SLl'ava keo khao nghi$m.

0l,J'phong giam gia hang t6n kho dLl'O'ctrich I$p khi gia goc Ion han gia tri thuan c6 the thl,J'Chi~n dLl'Q'c.Sotang ho~c giam dl)' phong giam gia hang ton kho dLl'Q'ch~ch toan vao gia von hang ban trong nam.

-'4

4. Tai san c6 dinh hiPuhinh

Tai san cOdinh hCPuhinh dLl'O'Cthe hi$n theo nguyengia tru di gia tri hao man lOyke.Nguyen gia tai san co dinh hCPuhinh bao gom gia mua va nhCPngchi phi c6 lien quan trl,J'ctiep den vi~c dLl'atai san vao ho~t dong nhLl'dl,J'kien. Cac chi phi mua sam, nang cap va doi moi tai san co dinh hCPuhinhdLl'O'cghi tang nguyen gia cua tai san va chi phi bao tr], sua chCPadLl'O'ch~ch toan vao ket qua ho~t dongkinh doanh khi pMt sinh. Khi tai san dLl'O'cban hay thanh Iy, nguyen gia va gia tri hao mon lOyke dU'Q'cx6aso va cac khoan lai 10 phat sinh do ban ho~c thanh Iy tai san dU'Q'ch~ch toan vao ket qua ho~t dong kinhdoanh trong nam.

Tai san cOdinh hCPuhinh dLl'O'ckhau hao theo phLl'angpMp dLl'angthang dl,J'atren thai gian hCPudl,mgLl'OCtinh phu hO'Pvoi hLl'ongd€int~i Thong tLl'so 45/2013fTT -STC ngay 25 thang 4 nam 2013 cua So trLl'eYngSoTai chinh. So nam khau hao cua cac lo~i tai san co dinh nhLl'sau:

Nha cLPa,v$t kien truc 05 - 25 namMaymoc, thiet bi 05 - 10 namPhLl'O'ngti$n v$n taiThiet bi, dl,mgCI,I quan Iy

05 - 10 nam05 nam

Ngoai ra, cac may moc, thiet bi phl,lc VI,I cho vi$c san xuat van Veneer dLl'Q'cCong ty trich khau hao theophLl'O'ngphap khau hao theo so ILl'O'ng,khoi ILl'O'ngsan pham vOi mLrckhau hao la 71.188 dong/m3 thanhpham.

Thuy6tminhnay /a m¢t b¢ ph~nh9'PthBnhva pMi dwc dQccling Bao cao tai chinh 15

Thuyel minh nay 113m¢1 b¢ ph~n hr;ypthanh va pMi OU'I;YC o(,Jc cling Baa cao lai chinh 16

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CONG TV TNHH MTV NGUVEN LI~U GIAV MIEN NAM377 Phan £>inh Phung, thanh ph6 Kon Tum, tinh Kon Tum

aso cAo TAl CHiNHCho narn tai chinh ket thuc nqay 31/12/2017Thuy~t minh bao cao tal chinh (tiep theo)

Mau B 09-DN

5. Tal san thue hoat dQng

Thue tai san dU'Q'cphan Ioai la thue heat dong neu phan IO'n rui ro va lQ'i ich gan li€!n voi quyen so hCrutaisan thuoc ve ngU'ai cho tbue. Chi phi thue hoat dong dU'Q'cphan anh vao chi phi theo phu'onq phap dU'angthang cho suet thai han thue tai san, kh6ng phu thuoc vao phuonq thLPCthanh toan tiEmthue.

6. Chi phi di vay

Chi phi di vay bao gbm lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay cua.. doanh nqhiep.

Chi phi di yay ducc ghi nhan vao chi phi khi phat sinh. TrU'ang hop chi phi di yay lien quan true tiep den viecdau tu xay dl,mg hoac san xu~t tai san deYdang can c6 mot thai gian du dai (tren 12 tMng) de c6 the dU'avim 51}dl,Jngtheo ml,JCdich dinh trU'O'cho~c ban thi chi phi di vay nay dU'Q'cvon h6a. £>oivO'i khoan yay riengphl,JcVl,Jvi$c xay dl,l'ng tai san co dinh, b~t dong san dau tU', lai vay dU'Q'cvon h6a ke ca khi thai gian xaydl,l'ng dU'O'i 12 thang. Cac khoan thu nh$p philt sinh tl1 vi$c dau tU' t<;lmthai cac khoan vay dU'Q'cghi giamnguyen gia tai san c6 lien quan.

£>oivO'i cac khoan von yay chung trong d6 c6 51}dl,Jngcho ml,JCdich dau tU' xay dl,mg ho~c san xu~t tai sandeYdang thl c.hi ghi di yay von hoa dU'Q'cxac dinh theo ty 1$von h6a doi vO'! chi phi lOy ke blnh quan giaquyen pMt sinh cho viec d~u tU' xay dl,l'ng cO' ban ho~c san xuat tai san d6. TY 1$von h6a QU'Q'c trnh thea tyIe lai su~t blnh quan gia quyen cua cac khoan yay chU'a tra trong nam, ngo<;litrl1 cac khoan vay rieng bi$tphl,JcVl,Jcho ml,JCdich hlnh thanh mot tai san Cl,Jthe.

7. Chi phi xay dl:l'ng cO' ban deYdang

Chi phi xay dl,l'ng cO' ban deYdang bao gbm chi phi lien quan trl,l'c tiep den vi$c dau tU' cac dl,l' an, xay dl,l'ngcac h<;lngml,Jc cOng trlnh ma chU'a ho~m thanh t<;lingay I$p bao cao tai chinh, nhU' chi phi giao th~u xaydl,l'ng, mua sam may m6c thiet bi, chi phi khao sat, thiet ke va cac chi phi khac.

8. Chi phi tra trU'cYc

Chi phi tra trU'&c bao gbm cac chi phi tra trU'O'cngan h<;lnho~c chi phi tra trU'O'cdai h<;lntren Bang can doi ketoan va dlYQ'c pMn be trong khoang thai gian tra trU'Q>ccua chi phI tU'O'ng (l'ng vO'i cac lQ'i ich kinh te dU'Q'ct<;lOra tl1 cac chi phi nay.

9. Cac khoan phai tra va chi phi trich trU'cYc

Cac khoan phai tra va chi phi trich tfU'O'cdU'Q'cghi nh$n cho so tien phai tra trong tU'O'ng lai lien quan denhang h6a va dich Vl,Jda nh$n dU'Q'ckhOng phl,Jthuoc vao vi$c COng ty da nh$n dU'Q'choa dO'n cua nha cungc~p hay chU'a.

10. Von chu sa hCPu

Von dau tU' cua chu seyhCru:Von Ngan sach Nha nU'O'cc~p dU'Q'cghi nMn theo 56 thl,l'c te da dau tU' vado doanh nghiep tl,l' be sung.

Von khac: hinh thanh do be sung tlr ket qua hO<;ltdong kinh doanh, gia tri cac tai san dU'Q'ct$ng, bieu, taitrQ'va danh gia l<;litai san.

LQ'inhu$n sau thue dU'Q'cphan phoi va 51}dl,Jngtheo cac quy djnh hien hanh cua Nha nU'O'c.

11. Ghi nh~n doanh thu va thu nh~p

Doanh thu QU'Q'c ghi nh$n khi COng ty co kM nang nh$n dU'Q'ccac lQ'i Ich kinh te c6 the xac djnh dU'Q'cmotcach chac chan. Doanh thu dU'Q'cxac dinh theo gia trj hQ'p19cua cac khoan da thu ho$c se thu dU'Q'csau khitrlr di cac khoan chiet khau thU'O'ngm<;li,giam gia hang ban va hang ban bj tra l<;li.Cac dieu kien ghi nh$n Cl,Jthe sau day cOng pMi dU'Q'cdap (Png khi ghi nh$n doanh thu:

Doanh thu tl1 ban hang h6a dU'Q'cghi nh$n khi ph~n I&n rui ro va quyen sey hCru cua hang hoa dU'Q'cchuyen giao cho ngU'ai mua, thU'ang la trung vO'iviec chuyen giao hang hoa.

CONG TV TNHH MTV NGUVEN LI~U GIAV MIEN NAM377 Phan Dinh Phung, thanh pho Kon Tum, tTnhKon Tum

BAo cAo TAl CHiNHCho narn tai chfnh ket thuc nqay 31/12/2017Thuyet minh bao cao tal chinh (tiep theo)

Mau B 09-0NKhi cung cap dich vu, doanh thu duoc ghi nhan khi khonq can nhLi'ng yeu to khonq chac chan dang kelien quan den viec thanh toan tien hoac chi phi kern theo. Truonq hop dich vu duoc thuc hien trongnhieu ky ke toan thi viec xac dinh doanh thu trong tLl'ng ky duoc thuc hien can CLfVaG ty 1$hoan thanhdich vu tai nqay cuoi kyo

Tien lai duoc ghi nhan khi Conq ty co kha nang thu diroc IO'i ich kinh te tLl' giao dich va doanh thu dU'O'cxac dinh tuonq doi chac chan. Ti~n lai duoc ghi nhan tren co sa thai gian va lai suat tLl'ng kyo

12. Gia v6n himg ban

Gia von hang ban duoc ghi nhan theo nguyen t~c phu hO'p v&i doanh thu. Cac chi phi vU'O'ttren mLfc binhthU'ang cua hang t6n kho, dl,J'phong giam gia va ton thcflthang t6n kho dU'O'cghi nh$n VaGgia von hang ban.

13. Chi phi quim Iy doanh nghi~p

Chi phi quan Iy doanh nghi$p dU'O'cghi nhcflnkhi phat sinh.

14. Thu6 thu nh~p doanh nghi~p

- Chi phi thue thu nh$p doanh nghi?p trong nam bao g6m thue thu nhcflphi$n hanh va thue thu nMp hoan I~i.

Thue thu nh~p doanh nghi~p hi~n hanh

Thue thu nhcflp hi$n hanh la so thue thu nhcflpdoanh nghi$p pMi nop tfnh tren thu nhcflp chiu thue va thuesu~t thue thu nhcflpdoanh nghi$p ap dl,lng tc;'lingay cuoi nam.

Thue thu nhcflp hi$n hanh dU'O'cghi nhcflnVaGket qua ho~t dong kinh doanh ngoG'litrLl' tmang hO'p thue thunhcflp.pbat sinh lien quan den mot khoan ml,lCdll'O'c ghi th~ng VaGvon chu sa hLi'u, trong trU'ang hO'p nay,thue thu nMp hi$n hanh cOng dU'O'cghi nhcflntrl,J'ctiep VaGvon cM sa hLi'u.

Thue thu nh~p doanh nghi~p hoan l<;IiThue thu nhcflp hoan lG'lila khoan thue thu nhcflpdoanh nghi$p se pMi nop ho$c se dll'O'c hoan lG'lido chenhI$ch tG'lmthai giLi'a gia tri ghi so cua tai san va nO'phai tra cho ml,lCdich bao cao tai chinh va cac gia tri dungcho ml,lc dich thue. Thue thu nhcflphoan lG'lipMi tra dll'O'c ghi nhcflncho tat ca cac khoan chenh lech tG'lmthaichju thue. Tai san thue thu nh~p hoan lG'lichi dU'9'c ghi nhcflnkhi chac chan trong tll'O'ng lai se co 19'inhu$ntinh thue de SlYdl,lng nhLi'ng chenh lech tG'lmthai dU'O'ckhau trLl' nay.

Gia tri ghi 56 cua tai san thue thu nhcflpdoanh nghiep hoan lG'lidll'O'c xem xet lG'liVaG ngay ket thuc nam taichinh va se dU'O'cghi giam den mLfc dam bao chac chan co du IO'inhu$n tfnh thue cho phep IO'i ich cua motphan ho~c toan bo tai san thue thu nMp hoan lG'lidU'O'cSlYdl,lng.

Tai san thue thu nhcflphoan I~i va thue thu nMp hoan lG'liphai tra dU'O'cxac dinh theo thue suat dl,J'tinh se apdl,lng cho nam tai san dll'O'c thu h6i hay nO'phai tra dU'O'cthanh toan dl,J'atren cac mLfc thue su~1tco hieu Il,I'ctG'lingay ket thuc nam tai chinh.

Thue thu nh$p hoan lG'lidll'O'c ghi nhcflnVaG ket qua hOG'ltdong kinh doanh ngoG'litrLl' tmang hO'p thue thunhcflphoan lG'liphat sinh lien quan den cac khoan ml,lCdU'9'c ghi th~ng VaGvon chu sa hLi'u, trong trU'ang hO'pnay, thue thu nMp hoan lG'licOng dU'O'cghi nhcflntrl,J'ctiep vao von chu sa hLi'u.

Ooanh nghiep chi dU'O'cbu trLl' cac tai san thue thu nhcflp hoan lG'liva thue thu nh$p hO~1nlG'liphai tra khidoanh nghiep co quy~n hO'pphap dU'O'cbll trLl' giLi'a tai san thue thu nhcflphien hanh v&i thue thu nh$p hi$nhanh phai nop va cac tai san thue thu nhcflphoan lG'liva thue thu nhcflphoan lG'liphai tra lien quan t&i thue thunhcflpdoanh nghi$p dll'O'c quan Iy bai cling mot cO' quan thue doi v&i cling mot dO'n vi chiu thue; ho~c cacdO'n vi chiu thue khac nhau dl,J'dinh thanh toan thue thu nMp hien hanh phai tra va tai san thue thu nhcflphien hanh tren cO' sa thuan ho~c thu h6i tai san d6ng thai v&i vi$c thanh toan nO' phai tra trong tLl'ng kytU'O'ng lai khi cac khoan trong yeu cua thue thu nh$p hoan lG'liphai tra ho~c tai san thue thu nh$p hoan lG'lidU'9'c thanh toan ho~c thu h6i.

15. Ben lien quan

Cac ben dll'O'c coi la lien quan neu mot ben co kha nang kiem soat ho$c co anh hU'ang dang ke doi v&i benkia trong viec ra quyet dinh cac chinh sach tai chinh va hOG'ltdong.

Giao dich giCra cac b€m lien quan v&i Cong ty dU'O'ctrinh bay a thuyet minh so VII.1.

Thuyetminh nay la mot bo ph~n hf)'pthBnhvaphili ciwc ci9Ccung Bao cao tai chinh 17

Thuyet minh nay la m¢t b¢ ph~n hqp thilnh va phai duoc doc cung Bao ceo tai chinh 18

Gia g6c thu hbi

CONG TY TNHH MTV NGUYEN Lieu GIAy MIEN NAM377 Phan Dlnh Phung, thanh pho Kon Tum, tinh Kon Tum

BAa cAo TAl CHiNHCho narn tai chlnh kel thuc nqay 31/12/2017Thuyilt minh bao cao tal chinh (tiep thea)

Mau B 09-0N

5. NQ' x~u

31/12/2017 .Gia tr] co thl!

01/01/2017Gia tr] co thl!

.. Phai thu ng~n han khacPhai thu dai han khac

CQng

Gia g6c thu hbi421.697.116

3.652.599.119 _

4.074.296.235 ======

421.697.1163.652.599.119 _

4.074.296.235 ======

NO'xau cua Gong ty bao gam cac khoan phai thu kh6 doi khonq c6 kha nang thu hoi. Gong ty chua trlch lapdl,f phonq phai thu kh6 doi theo quy dinh do Tong Gong ty Gi~y Viet Nam dang thuc hien co phan h6a va sono kh6 doi nay da dU'O'cBO Gong thuonq dong 'I khonq tlnh VaGgia tri doanh nqhiep khi co phan h6a theoQuyet dinh 56 6421/Qf)-BGT ngay 25/06/2015 cua BOGong thuonq. Khi phU'ang an co phan h6a duoc pheduyet, Tong Gong ty Gi~y Viet Nam va Gong ty se ban giao s6 no nay cho Gong ty TNHH Mot thanh vienMua ban no-Viet Nam theo quy dinh. .

6. Hang tim kho

31/12/2017

Nguyen lieu, vat lieu (*)Cong cu, dunq Cl,lCQng .

Gill g6c Dl,J' ph6ng Gill g6c

5.636.709.507 6.329.026.00761.330.000 6_1._33_o_.0_o_o _

5.698.039.507 6.390.356.007 ======

01101/2017

DY' ph6ng

(*) Trong d6 gia tr! cua nguyen lieu, v$t lieu b! hU' hong, het h<;lnSLP dl,mg la 3.660.399.250 VND da dU'O'cGong ty thl,l'c hi~m lieu huy trong nam 2015. Tuy nhien, Cong ty chU'a Xli' 1'1 giam gia tr! nguyen lieu, v$tlieu nay theo quy d!nh la do Tong Cong ty Gi~y Viet Nam dang thl,l'c hien co phan h6a va gia tr! nguyenlieu, v$t lieu nay da dU'O'c80 Gong thU'ang dong 'I khong tlnh VaGgia tri doanh nghiep khi co phan h6atheo Thong bao s6 331/TB-BGT ngay 22/09/2015 cua 80 Cong thU'ang. Khi phU'ang an co phan h6adU'O'cphe duyet, Tong Gong ty Gi~y Viet Nam va Gong ty se h<;lchtoan theo quy dinh.

7. Tang, giam tai san c6 dinh hliu hinh

Nha ClPa, May moc, PhU'O'ngti~n Thi~t bi, dbvat ki~n true thi~t bi van tlli dung gulln I~ T6ng c9n9

Nguyen giaT<:3i01/01/2017 24.514.328.729 9.573.941.963 5.264.519.908 121.100.000 39.473.890.600£)tlu tU'hoan tMnh 176.276.551 167.000.000 343.276.551TCjli31/1212017 24.690.605.280 9.573.941.963 5.431.519.908 121.100.000 39.817.167.151

Trong d6 (.fa h~tkhcfluhao nhU'ngcon SLP dl)ng 5.986.016.426 58.615.000 3.077.325.446 9.121.956.872..Hao man lOy k~T<:3i01/01/2017 11.465.390.679 1.196.657.925 4.061.449.797 16.060.000 16.739.558.401Trfch khflu hao 1.504.045.380 1.092.543.818 296.085.266 24.220.000 2.916.894.464TCjli31/12/2017 12.969.436.059 2.289.201.743 4.357.535.063 40.280.000 19.656.452.865

Gia tr! eon ICjliT<:3i01/01/2017 13.048.938.050 8.377.284.038 1.203.070.111 105.040.000 22.734.332.199TCjli31/12/2017 11.721.169.221 7.284.740.220 1.073.984.845 80.820.000 20.160.714.286

Tai san c6 dinh cua Cong ty la nha cLra, v$t kien truc dU'O'cSLP dl,lng d~ the ch~p, dam bao cho khoan yayng~n h<;lnt<;liVietinbank Kon Tum (xem thuyet minh V.16).

ThuytJt minh nay /a mOt b¢ ph~n hllP tMnh va pMi dl1'(YCdoc cung Bao cao tai chinh 19

Thuyel minh nay la m¢1 b¢ ph?n hQ'p thBnh va pMi OU'(,lCoQc cung BaD CaDlai chinh 20

.'

CONG TV TNHH MTV NGUVEN LI~U GIAV MIEN NAM377 Phan Dinh Phung, thanh pho Kon Tum, tinh Kon Tum

BAacAo TAl CHiNH

Cho narn tal chinh ket thuc nqay 31/12/2017Thuy~t minh bao cao tai chinh (tiep theo)

Mau B 09-DN

8. Chi phi san xuat, kinh doanh deYdang, dai han

31/12/2017 0.:....1,-,-/0.:....1,-,-/2::.;0:.....:1.-"-7598,107.192.024 555.584.400.482

598.107.192.024 555.584.400.482Chi phi dau tLPtr6ng rlyng kinh doanh go lon va nguyen lieu giay

CQng

Chi phi san xuat kinh doanh do dang dai han la chi phi dau tLPtrong rung kinh doanh go lon va nguyen lieugiay. Trong do, tong gia tr] thiet hai do chay rlYng trong trong cac narn 2004 - 2005 do nguyen nhan khachquan qua kiem ke t<;lingay 31/12/2014 de xac dinh gia tr! doanh nghi$p khi co phan h6a la 20.815.715,201VND (trong do: gia tri thiet hal la 18.775.418.978 VND va gia tri rung b] anh hLPang den sinh trLPang la2.040.296.223 dong). Phan gia tr] thiet hai la 18.775.418.978 VND (dien tich thi$t hai la 1.420,2 ha) hien nayCong ty van treo tren Chi phi san xuat kinh doanh da dang, chua dieu chinh giam chi phi dau tu trong rung.

Tong Cong ty Giay Viet Nam da trlnh Bo Cong thU'O'ngva Bo Cong thU'O'ngda trinh Thu tU'&ng Chinh phutheo Cong van s6 8371/BCT-TC ngay 12/08/2015 cua Bo Cong thLPO'ngve xli Iy ton t<;li,kh6 khan vU'&ngmac ve tai chinh khi thl,l'c hi$n co phan h6a Tong cong ty Giay Viet Nam va TO' trlnh s6 123101TTr-BCT ngay01/12/2015 eua BOGong thLPO'ngtrlnh Thu tU'&ng Chinh phu phe duy$t phU'O'ngan co phan h6a Tong Congty Giay Viet Nam, cho phep dU'O'ctrCrgia tri rLrng trong b! thi$t h<;lido nguyen nhan khach quan vao gia triphan v6n nha nLP&ckhi xac dinh gia tri doanh nghi$p de co phan h6a Tong Cong ty Giay Viet Nam va Bo Taichinh clmg da dong y v&i de xuat v&i Bo Cong thLPO'ngtrlnh Thu tU'&ng Chinh phu theo Cong van s6124/BTC-T~DN ngay 05/01/2016 cua Bo Tai chinh. Khi phU'O'ng an co phan h6a dU'O'c phe duy$t, Tong.,Cong ty Giay Viet Nam va Cong ty se h<;lchtoan xli Iy theo quy d!nh.Theo quy trlnh san xuat, thai gian can thi~t de dau tU' rCrng kinh doanh go I&n va nguyen li$u giay tCr thaidiem trong den thai diem khai thac nhU' sau:

- Cay thong: 25 nam- Cay keo va cay SLPa: 7 nam

'I~

~~",q:?/C

:-ill!

Be dam bao v6n cham s6c va bao v$ rCrng trong hi$n c6 cho d~n thai diem khai tMc, Cong ty sli dl,mgnguon von vay cua Chi nMnh Ngan hang Phat trien Kon Tum, nguon von nay dU'O'cngan hang giai ngantheo tien do hang nam. Toan bo gia tri dau tU' cua rung trong kinh doanh go I&n va nguyen li$u giay da dU'O'cCong ty the chap de dam bao cho cac khoan vay t<;liChi nhanh Ngan hang Phat trien Kon Tum.NhLPtrinh bay a thuyet minh s6 1.5, do chU'a hoan thi$n xong ho sO'va cac thu h,lc can thiet de c6 the dU'O'cgia h<;lncho cac khoan nO'vay den h<;lnva ti~p h,lC vay them de cham s6c rCrngthong kinh doanh go I&n theochu ky kinh doanh m&i nen Cong ty van trinh bay cac khoan dau tLPtrong rCrnga Chi phi san xuat, kinhdoanh dO>dang dai h<;ln.

9. Chi phi xay dl!ng cO' ban deYdang

31/12/2017 _--,_;:;_01,-,-/0;:;_1;;.;_/2::.;0:..;1~71.716.595.386 1.716.595.386

111.000.000 --_----1.827.595.386 ==1=.7=1=6,:::59=:5=.3=8:::::6

Dl,I'an dau tU' Nha may che bien go - Giai dO<;ln1 (*)

Chi phi d~u tLPbai chua nguyen Ii$u

CQng

(*) Dl,I'an d8U tU' Nha may che bien go - Giai dO<;ln1 da t<;lmdung trien khai do Tong Cong ty Gi~y Viet Namdang xem xet, dieu chinh quy rna d8U tU' va nguon von dau tU'.

. 10. Chi phi tra trU'c:1cdai h~n

Chi phi do dung, dl,lng CI,I

Chi phi sCra chCra tai san c6 dinh

CQng

31/12/2017 01/01/2017--_....::....:..;...;::;_:..:..=...::....:...;_

401.804.285 995.969.951

203.883.921 116.293.750

605.688.206 1,112.263.701==============

Thuy6t minh nay fa m¢t b¢ ph(m hl1P thanh va phili (JU'O'C(Joc cung Bao cao tai chinh 21

CONG TV TNHH MTV NGUVEN usu GIAV MIEN NAM377 Phan Dinh Phung, thanh ph6 Kon Tum, tinh Kon Tum

BAocAo TAl CHiNHCho narn tai chinh ket thuc nqay 31/12/2017Thuy~t minh bao cao tai chinh (tiep theo)

Mau B 09-0N

11. Phaitra cho ngU'O-i ban ng~n han

31/12/2017 0.:...1:c;_/O.:...1:c;_/2::..;0:....:1~73.196.478.0001.587.566.962

1.048.768.204

1.258.697.481

Gong ty TNHH MTV Anh Dung Gia LaiDNTN Ouyen Th~ng

Gong ty TNHH TrLfang Hunq

Ong Duonq Van NgocPhai tra cho cac nha cung cap hang hoa va dich vu phuc vu chohoat dong kinh doanh

CQng

1.406.963.802 144.890.569

8.498.474.449 =====144::=.8=9:::::0:=.5:::::69=

12. NgU'o-i mua tra ti~n trU'oc ng~n han

31/12/2017 01/01/20171.165.480.000

478.470.000 2.117.880.000

278.370.000 968.520.000

430.390.000 664.740.000

42.561.382 ' 105.280.400

1.229.791.382 5.021.900.400

Gong ty TNHH Xuan Mai

Gong ty TNHH Xay dl,mg T6ng hO'PTu~n Dung (Hoang An)

Gong ty TNHH 30-4 Gia Lai

. Gong ty TNHI::I Hoang Khanh Tram

Cac khach hang khac tra truce ve hoat dong kinh doanhCQng ._

13. Thu~ va cac khoan pMi nQp Nha nU'oc

Tinh hinh thuc hien nghia vu Thue va cac khoan nop Ngan sach Nha nucc cua Gong ty trong narn nhu sau:

01/01/2017 56 pMi nQp 56 da nQp 31/12/2017Thu~ GTGT hang ban noi dia 3.344.768.764' 2.403.940.737 940.828.027

60.321.1802.992.742

Thu~ thu nhap doanh nghi~p 73.298.342 12.977.162Thu~ thu nhap ca nhan 2.707.222 177.952.229 177.666.709Thu~ nha th~1U 31.026.029 5.405.876 36.431.905L~ ph i mon bai 14.000.000 14.000.000

CQng 33.733.251 3.615.425.211 2.645.016.513

Thuegia tri gia tang

N.1

IG

1.004.141.949

Gong ty nop thu~ gia tri gia tang theo phLfO'ng phap kh~u tnf. Thu~ su~t thu~ GTGT cho cac san pham vadich Vl,l nhLf sau:

- Go rlrng trbng va dich Vl,lmoi tfLfang rll'ng Khong chiu thu~

- Gac san pham va dich Vl,lkhac

Thuethu nh~p doanhnghi~pXem thuyet minh IV.14 va thuy~t minh VI.7

10%

Cac lo~i thue khac va cac khoan phai ni)p khacGong ty ke khai va nop theo quy dinh.

Vi~~ xac dinh nghia Vl,l thu~ cac 10<;liphai nop cua Gong ty can Cll' VaGcac quy dinh hi~n hanh ve thu~. s6thue phai nop theo quy~t toan thu~ cua Gong ty chiu Sl,l' kiem tra cua GO'quan co tham quyen, do do s6 thuetrinh bay tren bilO cao tai chinh nay co the bi thay d6i theo quyet dinh cu6i cung cua GO'quan co tham quyen.

Thuyet minh nay /a m¢t b¢ ph(m hqp thanh va pMi OLfl)'Cot;JccLing BaD cilD tai chinh 22

CONG TY TNHH MTV NGUYEN LI~U GIAy MIEN NAM377 Phan Dinh Phung, thanh pho Kon Tum, tlnh Kon Tum

BAo cAo TAl CHiNH

Cho narn tai chinh ket thuc ngay 31/12/2017Thuy~t minh bao cao tai chinh (tiep theo)

Mau B 09-DN

14. Chi phi phai tra ngcin han

31/12/2017 01/01/2017-------395.302.264 5.219.358.94362.594.000 1.622.832.239

13.217.000 ..:..,;15:...;..8.:.,:2.:.,:0..:..,;.0:....:0....:....0

471.113.264 6.858.011.182=======

Trlch truce chi phi dich Vl,Jrnoi trU'ong rungTrich tnroc chi phi khai thac tan thu nhua thong

Trich tnroc chi phi kinh doanh khac

CQng

15. Phai tra ngcin han khac

31/12/2017 01/01/2017---~--'-'.;........;;--"-'-

120.524.184 76.542.225

1.070.000.000 870.200.000

1.529.714.000

Kinh phi cong doan

Nhan ky quy, ky cuoc ngan hanNO'den han tra Tong Cong ty Gi§y Viet Nam cho khoan yay hO

CQng 1.190.524.184 =====2=.4=7:=6.=45=:6:=.2=2=5

16. Vay va ng thue tai chinh ngcin han

Chi tiet phat sinh ve cac khoan yay ngan han nhir sau:

Vay dai handtin h,n tra (a)

259.631.000

, VietinbankKon Tum (b) CQng

Vay trong narn

Tra no yay trong nam

T~i 31/12/2017

(259.631.000)

3.300.000.000

(3.300.000.000)

259.631.000

3.300.000.000

(3.559.631.000)

T~i 01/01/2017

Thong tin chi tiet ve cac khoan yay ngan han nhu sau:

(a) Vay dai han den han tra: Chi tiet xem tai thuyet minh V.19.

(b) Vay Ngan hang TMCP Cong thU'O'ngVi$t Nam - Chi nhanh Kon Tum ("Vietinbank Kon Tum") vO'i hc;lnmLPCla 4 ty dong trong thai gian 12 thang de bo sung von lU'u dong phl,Jc Vl,J san xu§t go van veener;thai h~n yay dU'Q'cquy dinh Cl,Jthe treln tLl'ng giay nh$n nO'nhU'ng toi da khong qua 6 thang; lai suat choyay tha noi dU'Q'cghi Cl,Jthe tren tung giay nh$n nO'. Khoan yay dU'O'cdam bao b~ng vi$c the chap taisan thuoc 50> ht}u cLla Cong ty 113 nha cua v$t kien truc t~i so 377 Phan Dinh Phung, phU'ong Duy Tan,thanh pho Kon Tum, tTnh Kon Tum, gia tri cLla tai san the chap 113 5,538 ty dong.

17. PMi tra cho ngU'ai ban dili h~n

31/12/2017 01/01/2017---~-'---488.074.989 __ ......:5;.,:;0...;,:4...:,.57:.......4;.:,.;:.9;.,:;8..;;..9

488.074.989 ===5:=0=4.=57=4=.9:=8=9

Phai tra cho cac he) dan ve dau tU' trong rung

CQng

Thuy~t minh nay la m¢t b¢ ph~n hqp thanh va pMi oWc oQc cung Bao cao tili chinh 23

CONG TY TNHH MTV NGUYEN LI~U GIAy MIEN NAM

377 Phan Dinh Phung, thanh pho Kon Tum, tlnh Kon Tum

BAo cAo TAl CHiNH

Cho narn tai chfnh ket thuc ngay 31/12/2017Thuy~t minh bao cao tal chinh (tiep theo)

Mau B 09-DN

18. Phai tra dai han khac

31/12/2017 O.:....1:..:../O.:....1:..:../2.:....0;_:1~7175.169.390.458 154.233.670.163

65.277.851 .547 _ ___,:_64_:.,;...::...34,..:_5:....,_.4_2_2_.1....;,8_1

240.447.242.005 218.579.092.344

Uii vay pha: tra Chi nhanh Ngan hang Phat trien Kon Tum (*)

Tong Cong ty Giay Viet Nam - Conq ty TNHH

CQng

(*) Tai ng~y 31/12/2017, tong so lai vay tLYnarn 2015 dem narn 2017 phai tra nhung duO'c gia han den nqay30106/20181a 160.997.573.744 dong va Iai vay den han thanh toan trong narn 2018 ta 7.967.764.168dong. Hien Tong Cong ty Giay Viet Nam cunq voi Cong ty va cac ben co lien quan dang hoan thien hoso va thuc hien cac thu tuc can thiet khac de duO'c Thu tuang Chfnh phu chap thuan phuonq an keodai thai han vay von theo pluronq an kinh doanh cay go Ian.

19. Vay va nQ' thue tal chinh dai han

Nam 2017 Nam 2016

T~i 01/01 350.000.032.894 349.824.663.894

Vay trong nam 8.256.000.000 435.000.000

Tra no vay trong narn (149.233.826)

Ket chuyen vay den h~n tra , {259.631.000) .:

TClli31/12 358.106.799.068 350.000.032.894

Cong ty vay von Chi nhanh Ngan hang Phat triim Kon Tum de d~u tu dl,l' an Xay dl,l'ng vung rling nguyen li~ugiay Kon Tum giai do~n 2000 - 2010. HO'Pdong vay ky tling nam va co the chia thanh nhieu khe uac, thaih~n vay tli 02 nam - 15 nam. Thai h~n tra nO' goc va lai cua tling khe uac la trong vang 6 thang den 12thang cuoi cung cua thai h~n vay. Tai san hinh thanh tli nguon von vay dLfO'CSLr dl,lng de bao dam chokhoan nO' vay va lai vay.

T~i ngay 31/12/2017, t6ng so nO'goc vay tli nam 2015 den nam 2017 phai tra nhung duO'c gia h~n den ngay30106/2018 la 330.194.079.068 dong va nO'goc vay den h~n thanh toan trong nam 2018 la 16.230.926.000dong. Hi~n Tong Cong ty Giay Vi~t Nam cung vai Cong ty va cac ben co lien quan dang hoan thi~n ho sO'vathl,l'Chi~n cac thu tt,lCc~n thiet khac de duO'c Thu tuang Chfnh phu chap thu$n phuO'ng an keo dai thai h~nvay von theo phuO'ng an kinh doanh cay go Ian.

20. VOn chu sa hO>u

T~i 01/01/2016

LO'inhu~n sau thuenam 2016

T~i 31/12/2016

LQ'i nhu~n sau Ngu6n vOnVOn gop cua VOn khac cua thu~ chlJ'a phan dau tll' xaychu sa hO>u chu sa hiiu ~hOi dY'ng cO'ban T6ng c9n911.393.276.767 10.526.335.850 543.908.335 45.573.025 22.509.093.977

1.985.876.714 _

2.529.785.049

1.985.876.714

45.573.025 24.494.970.69111.393.276.767 10.526.335.850

Tai 01/01/2017LO'inhu~n sau thuenam 2017

11.393.276.767 10.526.335.850 2.529.785.049 45.573.025 24.494.970.691

2.198.007.125 _

4.727.792.174

2.198.007.125

45.573.025 26.692.977.816T~i 31/12/2017 11.393.276.767 10.526.335.850

21. Cac khoan mlJc ngoai Bang can dOi k~ toi,"

a. NgoCllit~ cae lo~i

80 la My (USD)31/12/2017 0.:....1:..:../O.:....1:..:../2=..;0:...:1~7

100,00

Mau B09-DN

CONG TY TNHH MTV NGUYEN Lieu GIAy MIEN NAM377 PhanDinh Phung, thanh pho Kon Tum, tlnh Kon Tum

BAo cAo TAl CHINHCho narn tai ehinh ket thuc ngay 31/12/2017Thuy~t ~inh bao cao tai chinh (tiep theo)

b. NQ'kh6 doi da Xli' IyCac khoan tra truoc eho ngU'CYiban

31/12/2017 01/01/2017___ ;:__;",_;,c..;...;..,,:,..;_

1.547.453.599 1.547.453.599

VI: THONG TIN BO SUNG CHO cAc KHOAN Ml,IC TRiNH BAy TRONG BAo cAo KET QUA HO~T DQNG• KINH DOANH

1. Doanh thu ban himg va cung cap djch vu

a. Tongdoanh thuNam 2017 Nam 2016

Tang doanh thu 54.006.672.238 38.273.165.359

Cac khoan giam trCrDoanh thu thuan 54.006.672.238 38.273.165.359

Trongd6:Doanhthu thuan ban g6 rCrngtrbng tla thua 18.746.442.106 13.437.575.250

Doanh thu thuan ban van g6 thanh pharn 34.541.758.862 24.835.590.109

Doanh thu thuan hoat dong khac 718.471.270

b. Doanh thu bim himg vll'cung cap djch v~ cho cac ben lien quan

Nam 2017 Nam 2016

Cong ty Co pn~n T~p doan Tan Mai 217.374.316

CQng 217.374.316

2. Gia vim hang ban ..~

Nam 2017 Nam 2016Gia von ella 96 rCrngtrbng tla thua

I18.993.411.805 13.437.575.250

Gia von ella van g6 thanh pharn 31.147.492.288 22.161.971.707

Gia von ella hoat dong khac 217.374.316

CQng 50.358.278.409 35.599.546.957

3. Chi phi tai chinh

Nam 2017 Nam 2016Chi phi lai vay 867.058.731 1.019.522.542Chi phi tai chinh khac 21.143.297

CQng 867.058.731 1.040.665.839

• 4. Chi phi quan Iy doanh nghi~p

Nam 2017 Nam 2016Chi phi nhan vien quan Iy 500.606.093 514.380.410Chi phi dl,mgCI,J, db dung van ph6ng 27.751.347 1.060.610Chi phi djch VI,J mua ngoai 27.367.442 20.750.285Cac ehi phi khac 507.212.042 405.843.428CQng 1.062.936.924 942.034.733

Thuy6t minh nay /8 m(Jt b(Jphan hqp tMnh vel pMi GU'Q'cGQccung Bao cao teli chinh 24

CONG TY TNHH MTV NGUYEN LIeu GIAy MIEN NAM377 Phan Dlnh Phung, thanh ph6 Kon Tum, tinh Kon Tum

BAa cAo rAI cHiNHCho narn tai chinh ket thuc ngay 31/12/2017

Thuy~t minh bao cao tai ehinh (tiep theo)

5. Thu nhap khac

Thu nhap tLYtan thu nhua thongThu nhap tLYdich Vl,J moi trLl'angrLYngThu nh$p tLYden bu giai ph6ng mat bangThu nhap khac

CQng

6. Chi phi khac

Chi phi tan thu nhua thongChi phi dich VI,! rnoi trLl'angrungChi phi khac

CQng

7. Chi phi thu6 thu nh~p doanh nghi~p hi~n hanh.,

LQ'inhu~n k6 toan truoc thu6Cac khoan dieu chlnh tang, giam loi nhuan ke toan de xac dinhloi nhuan chiu thue thu nhap doanh nghiep:

Cae khoan di~u ehinh tangCac khoan chi phi khOngdLl'Q'ctru

Cae khoan di~u chinh giamDoanh thu da tinh thue narn truceLa cac narn truce dLl'Q'cchuyen

Tang thu nh~p chju thu6 thu nh~p doanh nghi~pTrong d6:Thu nh$p ella hO<;ltdong kinh doanh dLl'Q'cmi~n thueThu nh$p ella hO<;ltdong kinh doanh khong dLl'Q'cmi~n thueThu€lthu nh$p doanh nghiepclla hO<;ltdong san xuflt kinh doanhtinh theo thue suat pho thong (20%)Thue thu nh$p doanh nghiep b6 sung clla cac nam trLl'cYc

Chi phi thu6 thu nh~p doanh nghi~p hi~n hanh

VII. NHCI'NGTHONG TIN KHAc

Mau B 09-DN

Nam 2017 Nam 2016----'-'=';____;_:"":"":'"

56.000.000 5.075.994.4362.728.294.680 6.328.590.031549.220.950 121.564.48651.514.507 2....;...0._72_8_.1_7_0

3.385.030.137 11.546.877 .123

Nam 2017 ....;.N.;.;;a;;.;m..:....2:::.;0:....:1~6

3.699.353.5302.728.294.680 6.328.590.031119.953.053 __ .....:;2;;..;;;.3..;..;9.....;_99"-7_.2.....;4~6

2.848.24;.733 10.2$7.940.807

Nam 2017 Nam 2016---_;_;.;;__--

2.271.305.467 1.985.876.714

49.517.505

49.517:505222.322

222.322

(1.768.571.933)

(1.646.567.657)(122.004.276)

217.527.1032.320.822.972

2.019.217.070301.605.902

315.009.371(97.482.268)

60.321.18012.977.162 -------73.298.342 ======

1. Giao djeh vai cac ben lien quanCac ben lien quan clla Cong ty bao gam:

Ben lien quan ..:.;M;;.;o:..:'i-=qJ.::u:..::a::.:n...:.h:.:i~:"__ _

Tong Cong ty Giay Viet Nam - Cong ty TNHH Cong ty m~ sa hfru 100%von dieu IeCong ty Co ph~1nT$p doan Tan Mai Cong ty lien ket ella Cong ty m~Chll tich, Ban Giamdoc, Kiem soat vien va Ke toan trLl'ong Thanh vien quan 19 Chll cheSt

Thuy6t minh nay Jam(Jt b(Jph~n hl)'p thanh va pM; dU'l)'cdqc cling Bao cao tai chinh 25

Thuyet minh nay 113mC)t bC)ph~n hqp thanh va pMi aU'()'c aQc cling Bao cao tai chinh 26

-.

--'lQ:--co!HIIFHI<lA--1N:;;;;;;;;

CONG TY TNHH MTV NGUYEN LIeU GIAy MIEN NAM377 Phan Dinh Phung, thanh pho Kon Tum, tinh Kon Tum

BAocAo TAl CHiNHCho narn tai chinh ket thuc nqay 31/12/2017Thuyet minh bao cao tai chinh (tiep theo)

Mau B 09-DN

Cac giao dich tronq yeu giLPaConq ty voi cac ben lien quan trong narn nhu sau:

Ben lien quan/NQi dung giao djch Nam 2017 __:_:N=a;,,:_m:...,:2::..;0:...,:1-=..6

Tong Cong ty Gi~y Vi~t Nam - Cong ty TNHH

Nhan ban giao tai san co dinh

Lai yay von va lai khoan yay hO phai tra

Chuyen tra no goc cua khoan yay hO

Chuyen tra lai cua khoan yay hO

Phai tra chi phi phuc vu chuyen doi rnuc dich kinh doanh

867.058.730

1.349.463.537

2.673.508.898

2.105.181.000

1.740.179.452

686.520.000

1.797.838.096

1.529.714.000

Cong ty Co phin T~p doan Tan Mai

Phai thu tit§n dich vu cham s6c rling

Thu tit§n cung cap dieh vu

228.243.032

632.409.863

Chu tich, Ban Giam d6c, Ki6m soat vien va Kit toan trt,o-ng

Tit§n IU'O'ngva phu cap 1.284.000.000 1.284.000.000

Tai ngay ket thuc narn tai chinh, conq no giLPaCong ty voi cac ben lien quan nhU' sau:

Ben lien quan 1Cong nQ' 31/12/2017 __ ____;;0....;.;1/...;;..01..;.;.1;;;;.;20~1..;_7

T6ng Cong ty GiAy Vi~t Nam - Cong ty TNHH

PMi tra tien nO'den hc;lncua khoan yay he;) (xem thuyet minh V.)

Phai tra tit§n nO',goc va lai vay dai hc;ln(xem thuyet minh V.18)

Cong ty Co phin T~p doan Tan Mai

Phai thu tit§n ban hang (xem thuyet minh V.2)

65.277.851.547

1.529.714.000

64.345.422.181

417.191.831

2. Chi phi di vay

Nam 2017 Nam 2016---_;_:=.:..:~~

867.058.731 1.019.522.542

21.991.838.916 22.531.072.39222.858.897.647 23.550.594.934

Chi phi di vay tinh VaGket qua kinh doanh

Chi phi di vay dU'O'cvon h6aCQng

3. Ml,lc dich va chinh sach quan Iy rui ro tai chinh

Cong Cl,ltai chinh chu yeu cua Cong ty bao g6m tit§n m~t, tit§n glJ'i ngan hang khong ky hc;ln,cac khoan phaithu khaeh hang, cac khoan phai thu khac; cac khoan phai tra ngU'ai ban, chi phi phai tra, cac khoan phai trakhac, cae khoan vay va nO'phat sinh tCrhOc;ltdong kinh doanh. Ml,lc dich chinh cua nhLPngcong Cl,ltai chinhnay la nh~m huy dong ngu6n tai chinh phl,lc Vl,lhOc;ltdong kinh doanh cua Cong ty.

Rui ro trc;>ngyeu phat sinh tCrcac eong el,l tai chinh eua Cong ty la rui ro thi trU'ang, rui ro tin dl:mg va rui ro vetinh thanh khoan.

Nghiep Vl,Jquan Iy rui ro la nghiep Vl,l khong the thieu eho toan bo hOc;ltdong kinh doanh eua Cong ty. Congty da xay dl:l'ng he thong kiem soat nh~m bao dam 51,!' can b~ng (y mLYehO'PIy giLPachi phi rui ro phat sinh vachi phi q~an Iy rui rooBan Giam doc Cong ty lien tl,lc theo doi quy trinh quan Iy rui ro cua Cong ty de bao damSI,J' can bang (y mLYchO'PIy giLPachi phi rui ro va kiem soat rui roo

Thuyet minh nay la me;,t be;,ph~n hQ'p fhanh va phili aU'Q'ca(Jc cling BaD CaDfai chinh 27

"

'';

CONG TY TNHH MTV NGUYEN LI~U GIAy MIEN NAM377 Phan Dinh Phung, thanh ph6 Kon Tum, tlnh Kon Tum

BAa cAo TAl CHiNHCho narn tai chlnh k~t thuc nqay 31/12/2017Thuy~t minh bao cao tai chinh (tiep theo)

Mau B 09-DN

Ban Giarn d6c Cong ty xem xet va th6ng nhat ap dunq nhCl'ngchinh sach quan Iy cho nhCl'ng rui ro neu trennhu sau:

i·

Rui ro th] trlJ'cYng

Rui ro th] tnronq la rui ro rna gia tri hO'P Iy hoac cac luang tien tU'O'ng lai cua mot conq cu tal chinh S8 biendong theo nhCl'ng thay doi cua gia th] tnronq. Gia thi trU'eYngbao gom cac 10<;1irui ro: rui ro lai suat, rui ro tiente (rui ro nqoai hoi), rui ro himg hoa va rui ro ve gia khac. Cac conq cu tai chinh b] anh hU'ang bai nri ro thitrU'eYngbao gom cac khoan vay va nO',tien gui ngan hang.

Rui ro lai su~tRui ro lai suat la rui ro ma gia tri hO'p Iy ho~c cac luang tien trong tU'O'nglai cua mot cong Cl,ltai chinh se bi~ndong theo nhCl'ng thay doi cua lai suat thi trU'eYng.Rui ro thi trU'eYngdo thay doi lai suat cua Cong ty chu yeulien quan den cac khoan tien gui ngan hang va cac khoan vay va nO'v&i lai suat tha noi.

Cong ty quan Iy rui ro bcllngcach theo doi ch~t che tinh hinh thi trU'eYngco liemquan, pMn tich tinh hinh c<;1nhtranh tren thi trU'eYng,tren cO' so do, Cong ty dl,l' tlnh va dieu chinh mLYcdon bay tai chinh cOng nhU' chienIU'O'ctai chinh theo tinh hinh hien t<;1ide co dU'O'cmLYclai suat co IO'icho ml,lCdich cua Cong ty va van namtrong gi&i h~.mquan Iy rui ro cua mlnh.

Ru; ro ngo~; hoi

Rui ro ngo<;li h6i la rui ro ma gia tri hO'p Iy ho~c cac luong tien trong tU'O'nglai cua mot cong Cl,ltai chinh sebien dong theo nhCl'ngthay doi cua ty gia hoi doai.

Cong ty it chiu rui ro do Sl,l'thay doi cua ty gia hoi doai vi Cong ty su dl,lng VND la dO'n vi tien te chinh trongcac hO<;ltdong cua Cong ty.

Rui ro ve gia hang h6a

Cong ty co rui ro ve gia hang hoa va dich Vl,l do thl,l'c hien viec mua hang hoa va dich Vl,l phl,lc Vl,l cho hO<;ltdong cua Cong ty. Cong ty quan Iy rui ro ve gia hang hoa thOng qua viec theo doi ch~t che.toor:lg tin va tinhhlnh co lien quan ve thi trU'eYngnham quan Iy theYidiem, dong theYito chLYCdau th~u cho cac hO'pdcrrig muahang co gia tri I&n v&i cac nha th~u, nha cung cap tren cO'so dO'ngia c6 dinh ho~c gia tron goi c6 dinh.

Rui ro tin dl:lng

Rui ro tin dl,mg la rui ro ma mot ben tham gia trong mot cong Cl,ltai chinh ho~c hO'pdong khach hang khongthl,l'c hien dU'O'cnghia Vl,lcua minh, dan den t6n that ve m~t tai chinh. Cong ty co rui ra tin dl,lng tLl'cac hO<;1tdong kinh doanh cua mlnh (chu yeu d6i v&i cac khoim phai thu khach hang) va tCPhO<;ltdong tai chinh cuamlnh (chu yeu doi v&i tien gui ngan hang).

PhBi thu khach hang

Viec quan Iy rui ra tin dl,mg kMch hang cua Cong ty dl,l'a tren cac chinh sach ban hang, tM tl,lCva quy trinhkiem soat cua Cong ty co lien quan den viec quan Iy rui ro tin dl,lng khach hang.

Cong ty thU'eYngxuyen theo doi cac khoan phai thu cua khach hang chU'a dU'O'cthu va tim cach duy tri ch~tche doi vai cac khoan phai thu ton dong. £)oi v&i cac khach hang I&n, Cong ty thl,l'c hien viec xem xet Sl,l'suygiam chat IU'O'ngtin dl,mg cua tCPngkMch hang t<;lingay I~p bao cao. Tren cO'so nay va viec cac khoan phaithu khach hang cua Gong ty co lien quan den nhieu doi tU'O'ngkMch hang khac nhau, rui ro tin dl,lng khOngt~p trung dang ke VaGmot khach hang nhat dinh.

Tien gui ngan hang

Gong ty duy trl tien gui ngan hang t<;licac ngan hang I&n t<;1iViet Nam. Rui ro tin dl,lng tien gui ngan MngdU'O'cquan Iy bai bO ph~n ngan quy cua Cong ty theo chinh sach cua Cong ty. Cong ty nh~n thay mLYct~ptrung dOv&i rui ro tin dl,lng doi v&i tien gui ngan hang la thap.

Rui ro thanh khoan

Rui ro thanh khoan la rui ro Cong ty g~p kho khan khi thl,l'c hien cac nghia Vl,l tai chinh do thieu v6n. Rui rothanh khoan cua Gong ty chu yeu pMt sinh tCPviec cac tai san tai chinh va nO'pMi tra tai chinh co theYidiemdao h<;1nI$ch nhau.

\1 T.C!Ii\rRAI

Thuy~t minh nay fa m¢t b¢ ph?n hqp thBnh va phai dU'(Ycd9C cung BaD CaDfai chinh 28

CONG TV TNHH MTV NGUVEN U(:U GIAV MIEN NAM377 Phan Dlnh Phung, thanh pheSKon Tum, tlnh Kon Tum

BAo cAo TAl CHiNHCho narn tai chfnh k~t thuc nqay 31/12/2017Thuy~t minh baa cao tai chinh (tiep theo)

Mau B 09-0N

Cong ty quan Iy rui ro thanh khoan thong qua viec duy tri mot IU'O'ngtiE§nva cac khoan vay a rrurc rna Conqty cho 113du d€: dap Lfng nhu cau cho cac heat dong cua Cong ty va d€: qiam: thieu anh hU'ang cua nhCrngbien dong vE§luang tien.

Sang duoi day tong hop thai han thanh toan cua cac khoan no tai chinh cua Conq ty dua tren cac khoanthanh toan dll ki~n theo hop dong tren co so chua chiet khau:

.. DU'cYi1 nam TiP 1 d~n 5 narn Tren 5 narn T6ng cQng

144.890.569 504.574.989 649.465.5586.858,011.182 6.858.011.1822.476.456,225 218.579,092,344 221,055.548.569259.631.000 350.000.032.894 350.259.663.894

9.738.988.976 569.083.700.227 578.822.689.203

T~i ngay 01/01/2017Phai tra ngU'oi banChi phi phai traCac khoan phal tra khacYay va no thue tai chinh

CQng

T~i ngay 31/12/2017Phai tra ngU'oi btm

Chi phi phai tra

Cae khoan phai tra khae

Yay va n<;>,thue tai chinh

CQng

8.498.474.449 488.074.989 8,986.549.438

471.113.264 471.113.264

170.155.862.096 71.481.904.093 241.637.766.189

346.425.005.068 11.681.794.000 358.106.799.068

525.550.454.877 83.651.773.082 609.202.227.959

..-•

Cong ty cho riing mLfc do t$p trung rui ro deSiv6'i vi$c tra nO'a mLfc r~t eao. D6i v6'i n<;>,g6c vay va lai vay d€:d~u tU' tr6ng rlfng, Ban Giam d6e tin tU'ang riing Cong ty se dU'O'cgia h~n theYigian vay theo phlJ'O'ngan kinhdoanh cay go l6'n va tiep tl,Jcvay them v6n de thl,l'Chi$n vi$c d~u tU' cham soc rlfng, va Gong ty chU'a phaithanh toan cac khoan nO'nay trong ng~n h~n. 86i v6'i cac khoan nO'phai tra tai chinh khac, Ban Giam d6c tintll'ang riing Gong ty co kha nang huy dong nguon v6n tlf tien thu hoi cac tai san tai chinh, dong tien dU'<;>,ct<;lOra tlf ho~t dong kinh doanh va tlf cac nguon von huy dong khac de thanh toan cho cac khoan nO' den h~nnay.

4. Tai san tai chinh va nQ' phai tra tai chinh

Bang dU'ai day trinh bay gia tri ghi so va gia tri hO'p Iy cua cac cong ct,Jtai chinh trong bao cao tai chinh cllaGong ty.

Tai san tai chinh Gia tr! ghi s6 Gia tr! h9'~ I~31/12/2017 01/01/2017 31/12/2017 01/01/2017

Tien m~t va tien gui ngtm Mng 678.456.225 1.391.360.276 678.456.225 1.391.360.276

"Phai thu khaeh hang 1.818.642.626 2.445.135.532 1.818.642.626 2.445.135.532Phai thu khac 8.789.454.314 9.069.958.792 8.789.454.314 9.069.958.792•CQng 11.286.553.165 12.906.454.600 11.286.553.165 12.906.454.600...NQ'pMi tra tai chinh Gia tr! ghi s6 Gia tr! h9'~ I~

31/12/2017 01/01/2017 31/12/2017 01/01/2017Phai tra ngU'oi ban 8.986.549.438 649.465.558 8.986.549.438 649.465.558Chi phi phai tra 471.113.264 6.858.011.182 471.113.264 6.858.011.182Cae khoan phai tra khae 241.637.766.189 221.055.548.569 241.637.766.189 221.055.548.569Yay va n<;>,thue tai ehinh 358.106.799.068 350.259.663.894 358.106.799.068 350.259.663.894CQng 609.202.227.959 578.822.689.203 609.202.227.959 578.822.689.203

5.

Cong ty sCP dl,lng phuonq phap va gia dinh sau day de uoc tinh gia tri hop 1'1'cho rnuc dich thuyet minh trenbao cao tai chinh.

Gia tr] hop 1'1'cua tien mat, ti~n gCPingan hang, cac khoan phai thu khach hang, cac khoan phai tra ngU'aiban, chi phi phai tra va cac khoan no phai tra ngan h<;lnkhac tU'O'ngdU'O'ngvoi gia tri ghi so cLla cackhoan muc nay do nhung cong Cl,lnay co ky h<;lnngan h<;ln.

- Gia tri hO'p Iy cac khoan phai thu khac dU'O'cC6ng ty danh gia dl,l'a tren thong tin v~ kha nang tra nO' cLlatll'ng d6i tU'O'ng.T<;lingay ket thuc nam tai chinh, Cong ty danh gia r~ng gia tri ghi so cLla cac khoan phaithu sau khi trll' di gia tri cac khoan nO'x~u da dU'O'cxac dinh khong khac biet dang ke voi gia tri hO'p IY.

- Cac khoim vay va cac khoan nO' phai tra tai chinh khac ma gia tri hO'P Iy khOng the xac dinh dU'O'cmotcach chac chan do khong co thi tfU'ang co tinh thanh khoan cao cho cac khoan vay va cac khoan nO'phaitra tai chinh kMc nay dU'O'ctrinh bay b~ng gia tri ghi so. '.

,. '\,.'\

• '.• c::. \SI! ki~n phat sinh sau ngay ket thUc nam tai chinh .. )-: iBan Giam d6c khang dinh khong co Sl,l'kien quan trong nao phat sinh sau ngay 31 thang 12 nam·~ choden thai diem I~p bao cao nay ma chUla dU'O'cxem xet di~u chinh 56 lieu ho$c cong b6 trong bad 0 taichinh.

CONGTVTNHHMTVNGUVENLI~U GIAVMIENNAM377 Phan Dlnh Phung, thanh pho Kon Tum, tinh Kon Tum

BAocAo TAl CHiNHCho narn tai chinh ket thuc nqay 31/12/2017Thuy~t minh bao cao tal chinh (tiep theo)

Mau B 09-DN

Gia tri hop 1'1'cua cac tai san tai chinh va no phai tra tai chinh duoc phan anh theo gia tri rna conq cu taichinh co the duoc chuyen doi trong mot giao dich hien tai giCPacac ben tham gia ngo<;litnr trU'ang hop batbUQCphai ban hoac thanh 1'1'.

Trinh Xuan Di~pNglJ'oi I~p bi~u

Nguyin Trung Trl!C Tang HlPUChanK6 toan trlJ'onQ ,Chu tich kiem Giam dac

C~G THVgAN SAODUNGval B~ cHiNHSo chUng th~cJ(JltD. onve'o so~....nOr..~·SCT/BS

Ngay 2 3 -03- 2018

•

Thuyetminh nay la m¢t b¢ ph~n h9'Pthimh vaphili duvc d9Ccimg Bao cao fai chinh 29