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CONG TY CO PHAN CAP NUCIC CHO LON BAo CAO TAI CHiNFI DA DIJVC MEM TOAN

Cho Itj, ke than Ham ket thic 41144 31 thing 12 nam 2018

CoNG TY CO PHAN CAP NV& CHO L6N S6 97, (Meng Pinun Elfin Cht, qulin 5, thinh pM FI6 CM Minh

MVC LVC

TRANG

BAO CAO COA BAN GIAM DOC 2 - 3

BAO CAO KAM TOAN DOC LAP 4 - 5

BANG CAN DOT ICE TOAN 6 - 7

BAO CAO KET QUA HOAT DONG KINH DOANFI 8

BAO CAO LUU CHUYEN TIEN TB 9

BAN THUYET MINH BAO CAO TAI CHINH O -42

CONG TV CO PHAN CAP NU& CH O LON s8 97, throng Phan Hau Chi, wan 5, thanh late H6 CM Minh

BAO CAO CUA BAN GIAM DOC

Ban Giam dee Ging ty C6 phAn CAp nuerc Cha Lain (sau day gel tit lit "Cerng ty") trinh bay Bao cao nay cUng vài Bao con tai chinh cüa C8ng ty cho toan nam ket thüc Mi ngay 31 thang 12 nam 2018 da dirge kiem than.

HQI BONG QU 'AN TIH VA BAN DIEU HANH, QUAN Lt

Hed deng quan tri \FA Ban dieu hanh, quin ly C6ng ty trong kir va den thai diEm lap Bao can nay gam:

lin va ten Chat vu Neav ha nhiem Neav ;MA nhiem HPi clang quiz' n

Ong Nguyen Van Ding Chit tich 06 thang 06 nam 2017

Ong HuStrth Tam Anb Thanh vien 27 thing 04 nam 2018

Ong Le Trimg Hieu Thanh vien 06 thang 06 it 2017 27 thang 04 nam 2018

Ong Bang Dim Hien Thanh vien 06 thang 06 nam 2017

Ong Tian Quang Minh Thanh vien 06 thang 06 nam 2017

Ong Nguyen Thanh Phong Thinh vi6n 06 thang 06 nam 2017

Ong IA Huy Hang Thanh vien 06 than 06 nam 2017

Ong Tit Van Chau Thanh vién 06 thang 06 nam 2017

Ban kilm sack

BA Lai Thi Thu Tnrang ban 06 thang 06 nam 2017

Bit Throng Quynh Nga Uy vien 06 thing 06 tram 2017

BA Tnrong Thi Thanh Nhung Lly vien 06 thring 06 nam 2017

Ong Nguyen Ng9c Luang Hy vien 06 thang 06 nem 2017

BA Le Till Kim Xuyen Uy vien 06 thang 06 nam 2017

Ban Glom elk

Ong FluSmh Tuen Anh Clam dein 27 thing 04 nam 2018

Ong Le Tinng Hieu Gifun Mc 06 thing 06 nam 2017 27 thang 04 nam 2018

Ong Nguyen Htru Hip Ph6 Giam dtic 06 thang 06 nam 2017 01 thang 09 nam 2018

Ba Le TN Thanh Tam Phel Giam dric 06 thing 06 narn 2017

BA VU Thi Nhtr QuYnh Ke toan tnrang 06 thang 06 nFun 2017

DeH DIVN PHAP LUAT

Nguii din din theo phap luat dm Cling ty trona va cho den [hal diem lop Bao cao nay IA Ong HuYnh Tun Anh chic danh Giam dee/ Thanh vien Bea deing quan tri Ong ty.

IHEM TOAN WEN

Cong ty TNHH Kiem wan va Tu Van Dat Viet (Vietland) da dirge chi dinh ki6m toan Ban cao tai chinh cho ke teen nam St thin tai ngay 31 thang 12 nam 2018 cent Clang ty.

2

CONG TV CO PHAN CAP NUOC CHQ LON 97, dtrOng Phorn Hem Chl, quan 5, thanh ph6 1-16 Chi Minh

BAO CAO allA BAN G1AM DOC (tip theo)

TRACH NEOM CUA BAN GUM DOC

Ban Clam dee Cong ty chiu trach nhie'm v viec lap Bao cao tai chinh phan anh trung thFrc va hop l tinh hinh tai chinh, ket qua hoot Ong kinh doanh, tinh hinh I'm chuyen tien t eta Ceng ty trong kY. Trong viee lap Bao eao tai chinh nay, Ban Giant dee Cong ty cen

Lqa chon cite chinh sach ke than thich hop %Fa áp dong cae chinh sach nay mOt each nhat plan;

Thut hien cic phan doan cac trot Bids melt each thin trong;

Cong bt) ek Chufin Imre ke man phai tuk thee trong eac van M hong yeu duce c8ng be ye giai trinh trong Bao cao tai chinh;

Lap Bao cao tai chinh chra tren c So' hoot dons lien tue trit twang hop khong the gilt dinh rang Cong ty s tiep tic hoot dOng lien toe.

Ban Gam Mc C8ng ty dam bac rang, fling ty da tuan thii cac you eau nen tren khi lap Bac cao tai chinh; cic st, ke toan thich hop dam Itru gilt day dft de phan anh ti bat Icy theni diem nao, yeti mire do chinh the hop l tinh hinh tai chinh elm Cang ty va Bfio tho tãi chin]) &roc lap tuan the cab Chan mArc ke twin Viet Nam, Che de ke toin doanh nghiep Viet Nam va ck quy dinh hi'en hanh co lien quan toi Viet Nam.

Ban Giant Mc Cong ty Ming chili Bach nhiem tong viee bao ve an toan tai san ei)a C6ng ty va do de da thqt hien the bin phap thich hop a ngan chan va phat hien ck hinh vi gian 1n và the vi pham khan.

CONG BO CtJA BAN GIAM DOC

Theo Y kien cilia Ban Clam Mc, Bac cao tai chinh da phan imh trung thot va hop I tinh hinh tài chinh caa Ding ty Mi ngay 31 thang 12 nam 2018, ket qua hoot Ong kinh doanh, tinh hinh ltru chuytn Fran eho ky ke man nam ket thee ding ngity, pha hop viri elk Chun mIre ke Man Viet Nam, Che dO ke toan

iep Viet Nam va the quy dinh hien hanh co lien quan tai Viet Nam.

HUVNII TUAN ANII - Guam Mc Thanh phi) He Chi Minh, ngay 11 thang 03 nam 2019

411 3

%Vetland® SO: 0036/2019/BCTC-KTV

02 Huynh Khuong Ninh Street District I, Ho Chi Minh City

Tel: (84-28) 39105401 Fax: (84-28) 39105402

Email: vietland@vietlandaudit.com.vn

MO CAO ICIEM TOAN DOC LAP

Kinh 2u1: QUI? CO HONG, HQI BONG QUAN TRI VA BAN GIA1VI DOC

CONG TY CO PHAN CAP Ng& CROTON

ChOng t8i da kiem toan Ban cao tai chinh kern theo eua C8ng ty CO phAn Cap ninac Cho Lan, daerc lp ngay 11 thitng 03 nam 2019, tit trang 6 den hang 42 bao gem Bang can dt6 ke Man tai ngiy 31 Mang 12 narn 2018, Bao cao kat qua boat clang kinh doanh, Bao cito km chuyen tien te cho ke man nam ket thee ming ngay va Ban thuyet minh Bao cao tai chinh.

Traci' nhiem cult Ban Giam

Ban Giam dec Cans ty chin bitch nhiem ve viec lap va trinh bay trung thoc vi hop IY Bao cite tai chinh cim Gang ty theo Chan moo Ice toan, Che dO ke toin doanh nghiep Viet Nam vã cac quy dinh Olio 19 c6 lien quan den viec lp vi tinh bay Ban cao Si chinh va chin trach nhiem v kiem soat Mai ba ma Ban Giffin Mc xac dinh la can thiet a dam bao cho viec lap va trinh bay Bao cao Si chinh kheing có sal sot tang yeu do gian Ian hoc nham Ian.

Track nh4m cfia Kim tofin vien

Mach nhiem cUa Chung li dim ra 9 hien ye Bao cao tài chinh dva ten ket qua cith cutIc ham toan. Chang tai da lien laulh kiem toan theo cac Chan mot kiem toan Viet Nam. Cac chuAn moc nay you eau Chang toi Wan [ha chuAn mot eh clic quy dinh v dao due nghe nghiep, lØp ka hoach vi thoc hien cuac kiem toim de dat &roc so dam bac hop ly ve viec lieu BA° cao tai chinh cis Cons ty c6 con sal sat gong yeu hay Ich8ng.

COng viec kiem toan bao gem thoc hien cac thil toe nham thu thap cac bAng chimg kiem toan v caz sO lieu va thuyet minh tren Bao cao tai chinh. Các tha we kiem toan &roc loa then chra tren xet doin caa kiem toan vien, bao gem dank) gia nii ro c6 sal set gong yeu tong Bao cao Si chinh do gian ran hoc them An. KM thoc bin danh gia ono rUi ro nay, kiem Man elan da xem xet kiem soot Mai bO caa Ceing ty lien quan den viec lap và trinh bay Bao cáo Si chinh trung that, hop 19 nham thiet ke cac MO toe kiem toan phn hop v66 tinh hinh thoc te, thy nhie'n khang nham mgc dich dim m 9 Men ye hien qua cis ham soát nai be) cult Cling ty. C8ng viec kiem toan cling bao gem dinh gia tinh thich hop ciia et chinh sach Ice tofin &roc ap dung va tinh hop ly cUa cac in5c tinh ke tofu.' cis Ban Clam dee cling nhir dinh gia vitae trinh bay teng the Bito car) Si ch1nh.

Chang toi tin twang rang tic bang chimg kiem toan ma Ching t8i dä thu [hap cluoc la day de va thich hop lam ca ser cho y kien hem tocin cila Chang t8i.

4.1

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Kiem toán - Tu. vAn Hat Viet

" .1 CON TV !,

KIEIA f A . tstif

UN ILI t/.1)1, o n6(>*

BAD CAO MEM TOAN DOC LAP (tiep theo)

Y Men min Kim Man vien

Theo y.kien caa Chang Lei, Bdo cao tai chinh da phan Anh thing thot va hop tren the khia conh trong yeu tinh hinh tai chinh cüa C8ng ty Co phan Cep nu& Cho Lem ti ugly 31 thing 12 nitm 2018, ccmg nhu ket qua hoot dOng kinh doanh, tinh hinh hru chuyen tien t cho ke toan Mm ket than cling ngay, pha hop voi Chuan mdc ke toin, Che de ke tofin doanh nghiep Viet Nam va the quy dinh phap I có lien quan den viec Ip va trinh bay Bac cao tAi ehinh.

Thenh phO Ha Chi Minh, ngay 11 [hang 03 nam 2019

VI I HOANG- Tong Giam d ue So Gi y CN DICHN kiem Mart: 0484-2018-037-1

Ncri nhan:

Nhu ten Litu Vietland

PHAM :1 ANH DHONG - Kiem toin vien SO Giey CN DKHN kiem toan:2698-2018-037-1

5

CONG TY CO PHAN CAP NOOC CHO LON s6 97, duang Pharn Hem CM, quan 5, thanh 06 HO Chi Minh BAO CAO TAI CHINH Cho IcS/ ke titan nam kat thfic ngay 31 thing 12 nArn 2018

BANG CAN DOI KE TOAN Ti nay 31 Mang 12 nim 2018

Thuyit

MAU B 0I-DN Don vj filth: VND

TIBT.1 Ma si minh 31/12/2018 31/12/2017

A. TAI SAN MOAN HAN 100 130.415.903.775 199.445.528.543 I . Tian WI sac khoim twang dining tien 110 V.I 32.462303.526 50.360.540.017

I. Tian 111 18.462.303.526 18.660340.017 2 Cac 'Moan tang (Mang tien 112 14.000.000.000 31.700.000.000

H . Hk tw tãi chfnh ngin ban 120 V.2a 50.596.753.234 Dim tu nem gift den natty dao han 123 50.596.753.234

. Cic khoin phii thu ngin hyn 130 24.618.651.194 124.627.056.128 1. Phai thu nem hp dm ;Mach hang 131 V.3 20.962.680.069 113.910.796.084 2. Tra tunic cho ngurri ban ngan ban 132 V.4 3.649.014.710 9.107.224.611 3. Phil thu ngin han khew 136 V.5a 2.221.692.184 3.594.126.969 4. Da phOng phai thu ngiin han kW, ded 137 V.6 (2.214.735.769) (1.985.091.536)

IV . Bing aim kho 140 V.7 16.295.325.787 20.068.590.750 Hang ton kho 141 16.295.325.787 20.068.590.750

V . Tii sin ngin hyn khfic 150 6.442.870.034 4.389.341.648 I. Chi phi tra try& ngan ban 151 V.8a 2.213.660.600 3.289.786.145 2. Thu e GTGT dirge khan trir 152 4.229.209.434 1.099.555.503

B. TAI SAN DM HAN 200 292.814.137.848 287.712.039.506 I. Cic khoin phii thu dai hyn 210 13.292.634 7.901.515

Phai thu dai Nut khac 216 V.5b 13.292.634 7.901.515

II . Tai sin c6 Binh 220 222.772.919.456 215.821.215.714 1. Tai sin co djnh hen hirth 221 V.9 222.302.125.599 215.164.353.136

Nguyen gilt 222 728.842.790.708 679.798.003.772 GM trj Imo men hey kl 223 (506.540.665.109) (464.633.650.636)

2. TM sin ci djnh vo hlnh 227 V.10 470.793.857 656.862.578 A'guYest 876 228 5.074.186.666 4.651.186666 G14 41 So men IV ker 229 (4.603.392.809) (3.994.324.088)

M . Bit ding sin din tic 230

IV . TM sin d& dang dai hyn 240 V.11 9.690.368.158 12.468.282.925 Chi phi xay cljmg co ban (la dang 242 9.690.368.158 12.468.282.925

V . Du tu• tii chink clii hyn 250 V.2b 8.330.000 8330.000 Diu tu nm gia din ngay CM° hp 255 8.330.000 8.330.000

VI . Tii sin dai hyn kilns 260 60.329.227.600 59.406.309.352 Chi phi trit hydra dai ban 261 V.8b 60.329.227.600 59.406.309.352

TONG CQNG TAI SAN 270 423.230.041.623 487.157.568.049

Mo Ma nay la mdt b ph4n hop thanh via Bao ccio tat chinhve ph& dirov dec ken; veri Thuyit mirth Beo cdo tat chinh

6

423.230.041.623 487.157.568.049

CoNG TY CO PHAN CAP rank CH6 LON s6 97, Ming Pham Huu Chi, pan 5, Ihanh MI6 H6 Chi Minh BAO CAO TAI CHiNH Cho ky Ice toan !lam ket ihfic ngay 31 dieing 12 nam 2018 Bang ciin dal kg twin (tap theo)

CHITIEU Ma A Thuyet

minh

C . Nci PHAI TRA 300 I . Ng ngin hgn 310

I. Phai tra nguai ban 'Igen han 311 V.I2 2. Ngized mua tra tido tru6c ngin han 312 V.13 3. Thue va cac khodn phid nep NM nueic 311 V.I4 4. Phai tra nguni Ian Ong 314 5. Chi phi phai tra ngan han 315 V.I5 6. Phai tra nein ban kink 319 V.16a 7. Vay yet nq thue tai chitin nem han 320 V.17a 8. Quy khan titan& philc Icii 322 V.I8

II . Ntr dai hgn 330 I. Phai tra dai hp khan 337 V.I6b 2. Vay ya no time tai chinh clai han 338 V.I7b 3. Thud thu tilidp hoan loi phai tra 341 V.19

D . VON CHU SCI Iltill 400 I . Van chti s& him 410 V.20

I. Van gop caa5hii so. hap 411 Co phlau pi:6 thang co quyan biau quyal 411a

Quy deu tu phat trien 418 Ltd nhudn sau thue chua phan ph6i 421

101 nhuan sau thud chua phon ph 6t lay Ice din cuai 19) Cruet 421a Lqi Miran sau thud chua phan phai ky nay 421b

II . Ngulin Idnh phi vii guii kink 430

TONG CONG NGUON VON 440

Thanh phoP6 chi Minh, ngay 11 [hang 03 nam 2019

Tha

31/12/2018 31/12/2017

212.501.383.269 275.104.039.872

169.862.060.477 251.411.870.558

106.546.476.852 153.361.303.772

1259.777.265 4.334.289.690

11.757.132.561 17.221.716.855

15.936.994.299 17.554.601887

12.090.394.702 39.515.227.083

10.254.644.878 15.483.856.213

3.737.480.000 1.788.212.721

3.279.159.920 2.152.663.337

42.639.322.792 23.692.169,314

16.371.815.341 18.845.260.211

23.454.660.986 3.711.736.608

2.812.846.465 1.135.172.495

210.728.658.354 212.053.528.177

210.728.658354 212.053.528.177

130.000.000.000 130.000.000.000

130.000.000.000 130.000.000.000

63.849.723.527 63.113.094.929

16.878.934.827 18.940.433.248

3.325.468.227 1.341.752.120

13.553.466600 17.5)&681.128

NGUYEN Till KIM LOAN VUTHJ NIIUQUtNH

HUVNH TUAN ANIL Nwrbi bib Ka than trutng

Clam dc

Ma coo nay id did/ b0 phan hpp thanhciia B4o cáo tat chInh va pipit cluvc ape kern v61 Thuyit mirth Boo coo tat chinh

7

C6NG TY CO PHAN CAP NOOC CHO LON SO 97, doting Phyrn Hatt CM, qutin 5, thanh ph6 Ha Chi Minh BAO CAO TAI CHINN Cho lit Ice loan narn ket Mac nigly 31 Mang 12 Elam 2018

RAO CAO KET QUA HOAT HONG ICINH DOANH Cho ky a tan am at Mk ngity 31 tang 12 nam 2018

CFIS TIEU Ma s6 Thuyit minh 2018

IVIAU B 02-DN Don yi tinh: VND

2017

I. Dank thu ban hang a cung ch dich vu 01 1.016.573.814.286 1.077.994.389.217

2. Cac khaki giam at doanh thu 02 5.512.509.685 262.876.562

3. Doanh thu Oman ve ban hang vh cung ch each vy 10 VI.1 1.011.061.304.601 1.077.731.512.655

4. Gift Win hang ban 11 VI.2 940.164.705.411 1.010.690.729.432

5. 141 nhugn Op a bAn hang vh cung cAp dich vy 20 70.896.599.190 67.040.783.223

6. Doanh thu hoot dOng tki chinh 21 V1.3 1130.698.753 1.241.415.390

7. Chi phi Hi chInh 22 V1.4 1.343.929.448 778.201.669 Trong do: Chi phl led vay 23 1.343.929.448 778.201.669

8. Chi phf Mut hang 25 V1.5 17.247.322.660 13.507.292.184

9. Chi phi quan 19 doanh nghiap 26 V1.6 40.302.364.921 38.397.997.255

10. 14i nab than tir hottt dkng kinh doanh 30 15.133.680.914 15.598.707.505

11. Thu Jilt khac 31 /263.773.424 7.374.166.497

12. Chi phf khan 32 600.502.829 986.341.131

13. Liyi auk° bac 40 V1.7 1.663.270.595 6387.825.366

14. Tang bid nhukn ke tam frac thus 50 16.796.951.509 21.986.532.871

15. Chi phi thu a thu nhap doanh nghi6p hiki hanh 51 V1.8 1.565.810.939 3.252.679,248

16. Chi phi thua thu nhap doanh nghiap hoan lai 52 V1.9 1.677.673.970 1.135.172.495

17. Lad nhutin say thud thu nhkp doanh nghiEp 60 13.553.466.600 17.598.681.128

18. Lai co ban trEn cl phitu 70 V1.10a 679 909

19. Lai suy giam Oen do phib 71 VI.10b 679 909

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Thanh ph6 H6 chf Minh, ngity 11 [hang 03 nam 2019

NGUYEN TM! KIM LOAN VU VHS NHISQUYNH

HUYNH TUAN ANH Naval Qp bib Id fob Ultima

Clam dic

Bap rho nay 0 mot b(5 plh2n hap Mardi aria Lido ado tat clnith vd high thrive dpc kern veri Thuyet minh Btlo cao tai chbth

8

50.360.540.017 45.735.185.677

50.360.540.017

CONH 'FY CC) PHAN CAP NHIJC CHQ LON S6 97, dubng Pham tau Chi, flan 5, Lamb ph6116 Chi Minh RAO CAO TA1CHINH Cho kft ke than Mtn ket thOc ngay 31 truing 12 nrim 2018

BAO CAO LUIJ CRUYEN HEN TE

(Theo phtrang pháp gun tip) Cho kjt id toin nim ket tbüc ngity 31 thing 12 trim 2018

1 .

Cffi TIE!]

km driven tan tir hoet Erna kinh doanh

Ma s4 Thuyet minh

L Lai nhan &Ink tha 01 2. Dila chinh cho cat khan

- Khan heo TSCD vi BDSDT 02 - Cac khoan do pining 03 - Lai, a Ur hoat Mang dim tu 05 - Chi phi All vay 06 Lai nhan ft} hat [lag kink doanh tsar thay dal yin la 46ng 08

- Tang, giam the khoen phai thu 09 - Tang, gram hang tan kho 10 - Tang, giim cac khoan phai tra (Kiang id lai vay phai tra, thue thu nhOp doanh nghiep phai n6p) II - Tang, gram chi phi era trurk 12 - Tien Ifti vay da tra 14 - Thud thu nhap doanh nghiep da Op 15 - Tien thu khic a hot Ong kink doanh 16 - Tien chi laic cho hont rang kink doanh 17 Lunt chuyin an than tie hogt dying kinh doanh 20

I] . Lou chuyin den tir Ilan Ong du fir

1 Tien chi de mue sam, xiy dtmg TSCD va ale tat dal dal hen khk 21

2 Tien thu a thud) ljt, nhogne ban TSCD vi cac [hi san dai han 22

3 Tien chi cho vay, mue the con co rig cita don vi Ichfic 23 4 Tien thu hal dm vay, ban Int et cons co no cue don vi khac 24 5. Tien thu 1ai cho vay, c6 ac va lot nhuan doge chin 27

La chain tan than fir hog! dag au lir 30

Lou chuyen tiM ti hont ding Iii drab Tien thu a di vay 33 Tien tra no (Mc veY 34 ct ac, Igi nhuan di ta cho chit so lau 36 btu chuyen an than tir hat ding tdi cash 40

Lim chuyin tito [built trong kje 50

Tian vi fining throng tien dAu 60

Anh hoots can May a tt giá h61dodi quy doi non' t 61

Tien vi twang chtnmg den cad kt 70 V.1

Thanh ph6 H6 chi Minh, ngly 11 [hang 03 [Am 2019

Th74

MAU B 03-DN Dan vj Una VND

2018 2017

16.796.951.509 2L986.532.871

45.692.358.185 44.500106.731

229.644.233 66.440.804

(3.764.062.249) (4380.522.495)

1.343.929.448 778.201.669

60.298.821.126 62.950.859.580

98.061.460.599 (97.542.050.293)

3.773.264.963 49.464.845.265

(81.628.158.782) 50.466.470830

153.207.297 (690.473.752)

(1.061.509.761) (778.201.669)

(3.520.826.326) (3.178.813.252)

113.590.000 193.234.127

(4.765.429.840) (6.100.778.401)

71.424.419.276 54.781092.435

(53.612.966.535) (40.146.028383)

73.650.822 62.236.105

(98.640.917.618)

48.044.164.384

2.272.666.479 1.191.561.223

(101.863.402.468) (38.892.23L455)

27.192.140.986 -

(5.499.949.329) (2.199.169.755)

(9.151444956) (9.068.336.885)

12.540.746.701 (11.267.506.640)

(17.898.236.491) 4.625.354.340

NGUYEN TM KIM LOAN VC TM NH!] QUILINH Nguti 13p hiau fa Nan truing

Edo cao nay la mOt 60 pha hop thank ca Ado cáo tai chink via phdi dwqcdQc kern vat Thuyit mink Edo ctio tai chinh

1111YNII THAN APIH Clam (Mc

9

CONG TV C6 PHAN CAP NI:MC mg LON SO 97, clu?mg Pham TIO:u Chi, quasi 5, thanh ph6 Ha Chi Minh

BAN THUYET MINH BAO CAO TAI CHiNH Ow kjrke titan nam It& tithe ngay 31 thing 12 nam 2018

MAD B09-DN

L DAC DIEM BOAT DONG CGA CONG TY

I. Ffinh that se: him yen

Ceng ty CA phAn Cap nu& Cho Lan (ten giao dich: Cho Lon Wasuco JSC) la Doanh nghiep &roc c6 phan boa tfr Doanh nghiep nhA nu& — Chi nhanh cAp ntrac Chq Lan thubc Teng Ceng ty cap ntrac Sal Gen. Ging ty host dAng theo Giy chang nha'n dang ky kinh doanh s6 4103005924 ngay 16 Mang 01 dim 2007 do So Ke hosch va DAu tu TP. HA Chi Minh cep.

Thong uá trinh hoot clang, Gong ty dd chew So. icE hoach và Ddu tw Ti'. HO' Chi Minh cdp bd sung cdc Giay cluing nhan &ring ky kink doanh ddng thay doi nhw sau:

- GiAy cluing than dang kY kinh doanh dang ky thay din lan tit& nhAt Ian the: nhat ngay 02 thang 06 dim 2008, chuAn y viec 156 sung met se) nganh nghe kinh doanh.

- Gifty chimg nhon clang k kinh doanh dAng lcY thay dal Ian tit* hai se 0304797806 ngay 16 thang 05 nam 2012, chuan y viec thay &Ai ngued dai din theo phap lust Ong Le Trong Hieu thay the Ong Pham Mph Dim.

- GiAy chung nhin dang ky death nghiep dang lçk thay dAi ;An tit* ba se) 0304797806 ngay 18 thang 5 nam 2018, chuan y viSc thay dei nprai dal din thee phap luat la Ong HuSTith Tun Anh thay the Ong Le Trong Hieu

CA phieu caa COn ty dirge phep niem yet tsi Se. Giao dich Chimg khoan thanh ph6 HO Chi Minh theo Quyet dinh so 223/2010/QD-SGDHCM ngay 20 thang 10 na'm 2010 dm Seir Giao dich Chung 'Moan th?tnh ph6 HA Chi Minh vei sa luvng 13.000.000 ca phieu niem yet Mang (mg 130.000.000.000 VND.Ngay 11 thang 01 nam 2011, ea phieu cAa Ceng ty CA phan Cap nu& Cher Lan da chinh thac dime niem yet tat Set Giao dich Chfrng lchoan thanh phe HA Chi Minh vai ma chimg khoan la CLW.

Vim di8u lé 130.000.000.000 VND

SO c6 phieu : 13.000.000 ce phieu

Me'ith gia : 10.000 VND/c6 phieu

Try sa boat dOng

Dia chi : SO 97 throng Pliant Hau Chi, man 5, thanh OVA HA Chi Minh

Dien thosi : (84-08)3 9552 354

Fax : (84-08)3 9550 424

Ma se tittle : 0 3 0 4 7 9 7 8 0 6

2. Linh vire Idnh doanh

Linh vtre kinh doanh cita Cong ty la thuong dich vs.

Thayit mink nay M m'Ot bd phan hop thank va dupe doe cling via Beta ado Mt chink

10

CONG TY CO PHAN CAP NH& CH O LON Se 97, dating Pham Ilk CM, quart 5, thanh pita 146 Chi Minh BAO CAO TAICHINI-1 Cho Icy Ica tok nam két thac ngay 31 thang 12 nam 2018 nay& minh Ban cart tai chink Oita theo)

Nganh, ughe kinh doanh

Quan ly, ph& trien M theng cap nuot, cung frn, kinh doanh nuac sach cho nhu cñu tidu dung vit san xuat (tron dia ban dolt phan Sing theo quyet dint' dm Tang C8ng ty cap mrdt Sai GM);

Tu yen say Ong Ming trinh cap ntrac — dan dung— cong nghiep (trir: khao sat xtty dung, shim sat thi &kg);

- Xay dtmg Ong trinh cap nuac;

- Thidt Ice xay dtmg cOng trinh ha teng ley thuat do thi;

Lap dh an;

Them tra thidt ke;

- Tat lap mat &rang del yeti Song trinh chuyen ngiuth cap rank;

Giam sat thi &Ong xay dtmg cang trinh Sp thoat ntretc;

Mua ban may mac, [hi& hi, vat tu nganh cep nuem;

Dgi l k gin hang h6a./.

4. Chu Icy sin auk kinh doanh thiing thirang

Chu kt san xuet, kinh doanh th8ng thtemg cha Cong ty doe [hut hien trong Mai gian Ichong qua 12 thiing.

Dim diem hout Ong ciia Craig ty trong kjr kg Man có loth huirng trung yeu den Bao cao tai chinh

Cents ty hien dang hout Ong bong lirth Arc cung cep nu& soch phut Ai fiat' Ong va kat, cung vat sh phat tridn elk he thang d8 thi, 14 tilting ha tang ky thuat not chung vA he [hang Ming trinh cap auk not Hong tang Incite dugc dau Ut xay dimg ding hi) nham dap ing ck nhu Su cim xa het la sr gia tang vt the chi phi lap at he tilting, mung Mai cep nuk. Nham Man !hit cac quy Oth tut Nght dinh 117/2007/ ND-CP ngay 11 thang 07 nam 2007 vd san xuet, cung cap va tidu thu nuot sach, Hang ham Cling ty phat sinh mdt khoan chi phi gin mot dang h6 mrac mien phi cho clan theo 14 hottch oda Uy Ban nhan dan Thanh ph& men nam la kink nhau. Nam nay Cong ty thay del that gian phan bet chi phi gait meti thing h6 nutk nay tit 3 ham len 5 nam cho phü hpp yeti dc anti IcY thuat cUa dOng ha nuen. Vic May dal that gian phan ha nay c6 anh htrang hong yeu tai Bao cao tai chinh cha COng ty trong nam nay (Xem thuyet mink s6111.2).

Nhiln vien

So long nhan Irian cfia Cong ty tai ngay 31 thang 12 nam 2018 la 456 ngtrai (thi ngay 31 thang 12 nem 2017:448 ngueri).

H. Kt Kt TOAN, BON TIPN Tt STY DVNG TRONG ICE TOAN

1. Ry ke Mkt

KY ke toitn na'rn cim Cong ty Mt dim tir ngay 01 thang 01 va ket thOc tai new 31 [hang 12 hang nam.

Kt kd toan nam kdt thik ngay 31 thang 12 nam 2018 la kY ke Man nam thir 12 am Ging ty kd ngEty chinh thisc chuyen sang c8ng ty c6 phert.

Thuya minh nay la mOt 6(3 phan /kw thank vi duvc doc cung vbi Ban cao gal chinh

11

C6NG TV CO PHAN CAP NI.r6C CHQ LON S6 97, clueing Ph6m 141lu Chi, qu6n 5, thanh ph6 146 Chi Minh BAO CAO TAI CHI/4Th Cho k9 k6 Wan Min kit thne ngay 31 [hang 12 nam 2018 Thoyet mirth Báo tho tai chinh (tip thee))

2. Dun vi tin te sfr elyng trong Ire toan

Dan vi tien tA sir clung Ming ke man IA Deng Viet Nam (VND).

in. CHUAN MIX vA cat Do Kt TOAN AP DUNG

I. Ch e dO• ke Man áp dyng

COng ty áp dung Che de Ice Man doanh nghiep Viet Nam ban hanh theo Thong tu sO 200/2014/TT-BTC ngay 22 thing 12 nam 2014 tha BO Tai chinh, Thong tu 53/2016/TT-BTC ngay 21 thang 3 nam 2016 sera del, be sung met sO diOu eim Thong tu 200/2014/TT-BTC, cac Chun mgc ke man Viet Nam do Be TM chinh ban hanli va cao van ban sera di, be sung, huOng dan dive hien kern thee.

Thay dei St tinh ke sin

Can dr Thong tu 23/2013/TT-BKHCN ye viec quy dinh do luting dei voi caerhuremg tin do nhom 2, tronf 46 ding he nuercianh co khi chu kt kiem dinh la 5 narn. Ban Giam doe Cong ty quyet dinh thay doi thoi gian phew be the chi phi phat sinh lien quan den vie° gin med dons he nude tit 3 nam len 5 nam eho phi' hop veri dew tinh k thuat eita eking he nude Ice ter nam titi chinh ket that ngay 31/12/2017.

Vic thay del Mei gian phan be chi phi gin mei clang he nude da lam chi tieu "Gia van hang ban" trong Bito cao kat qua hog dOng kinh doanh nam 2018 giam xuang vOl sO tin la 9.428.599.563 VND (Nam 2017 la 7.439.413566 VND), dieu nay lam cho IA qua haat Ong lcinh doanh "Lgi nhuan tram thue" nam nay vii "Chi phi tra truerc dai han" tren Bang can &Si ke toS tai nthy 31 thing 12 nam 2018 tang len twang Crng vol se tien la 9.428.599.563 VND (Nam 2017 la 7.439.413.566 VND).

Tuyen be ve viec tuan thii Chan myc ke toan va Che de' Ire twin

Ban Giam dee dam bao da man tha dAy du yeu cAu cUa cac Chu& mye Ice toan, Che de ke toan death nghiep Viet Nam hien hanh trong viec lap va trinh bay Bao cao tai chinh.

IV. TOM TAT CAC MINH SACH ICE THAN CHU YEU

Sau day la citc chinh sach Ice man chit yeu dirge COng ty áp dung trong viec lp Bao the tai

1. Co s& lap Blio cao tai chinh

Bao cao tai chink dirge trinh bay phi! hgp NS Chan num Ice than, Ch e dO Ice toan doanh nghiep Viet Nam va cac quy dinh phap l en lien quan den vie lap va trinh bay BS cao tai chinh.

trot tinh ke toin

ViOc lap Bao cao tai chinh tuan tha thee cac Chu& mirc ke toan Viet Nam, Che de Ice toan doanh nghiep Viet Nam va Mc quy dinh hien hanh có lien quan tai Viet Nam yeu can Ban Giam doe cc!, nhitng Sic tinh va gia dinh anh hueng den sO tiAu ve cOng no, till san vet viec trinh bay eac khoan thing ng va tãi san tiem tang tai ngay lap BS cao tai chinh Ming nhu the se lieu ve doanh thu va chi phi troug suOt hoot dOng. We di! the Se tinh Ice toin dirge lap bang tat Mt sy hieu hi& dm Ban Giam doe, s6 thye a phat sinh co the Ichac vii cac wOe tinh, gia dinh dat ra.

Thuyit mini; new hi min bt; phem hyp thaPth va cheere dpc cling yeti &Ea ato tat chinh

12

CONG TY C6 PHAN CAP Mak CHQ LON Se 97, dining Phain Han CM, quail 5, thank' phi) lib Chi Minh BA° CAO TA] CHINN Cho lc, Ice toan nam ket than ngay 31 [hang 12 nam 2018 Thuyet minh Bao nee, tai chink (tip theo)

Cong cg tii chink

Ghi 'than ban dau

Tai San lii chink

Tai san Si chinh dud phan 14 mat each phil hgp cho mac dich thuyet minh trong BS crio tai chinh bao gam cac nhom: Ui san Mi chinh clugc ghi nhan theo gia tri hgp 131, th6ng qua Rao cao ket qua haat deng kinh doanh, the khoin du tu näm girt den ngay dao han, cac Sloan cho vay va phai thu, tai san tai chinh san sang da ban. Vic phan loai cac tai san Si chinh nay phu thuec vao ban chat va mac dich elk tai sin tai chid va thrgc quyet dinh tai thai diem ghi den ban du.

Tai that' diem ghi nhan ban dau, tãi san tài chinh dirge xac dinh theo gia mua/chi phi phat hanh cams cfic chi phi phat sinh khac lien quan true tiep den viec mua, phat had san thi chinh do.

Tai san chinh COng ty gam tien va cac khoan Song throng Pen,clau tu nam gift den ngay dao han, phii thu cfm Ichach hang, phai thu khac.

Ny phtii tnt Mi chinh

Ng phai tra tai chinh dirge phan loai mOt each pha Imp cho mac dich thuyet minh trong Bao can Si chinh bao gam the nhorn: ng phai tra Si chinh dirge ghi nhan theo giá tri hgp 1 theng qua Ban dm St qua boat clang kinh doanh, the !Moan ng phai tri tai chinh dirge xac dinh theo gia tri phan bO. Vic phan loai cac khoan ng Si chinh phi thuOc vao ban chat va mac dich cüa khoan ng tai chinh va duce guyet (Min ti thin diem ghi nhan ban dau.

Tat Mei diem ghi nhan ban S. thc khoan ng phial tra [Ai chinh dud xáe dinh theo gia phat hanh cOng the chi phi lien quan tom tiep den vrac phat hanh rig Si chinh do.

Ng phai tra tai chinh caa C6ng ty bao gam phai tra nguai ban, chi phi phai tra, phut Ira khac, vay và ng thue tai chinh.

Bit tele the cang cytdi chink

Cite tai san Si chinh va ng phai tra tai chinh dud bit t va gia tri thuan se dirge trinh bay ten Bang can dOi ke toan neu va chi neu, C8ng ty c6 guyen hap phap thi Minh yid ba trir cac gia tri da dirge ghi nhan nay va c6 dlnh bit SU teen ca so thuan, hoc thu dirge cac tai san va thanh toan phai tra ding thin.

Dinh gia lai sau Ian ghi nhan ban dau

Hid Si, clam 06 quy dinh v danh gia lai c8ng cu Si chinh sau khi ghi nhan ban S.

4. Tien vit the khoan Mang throng tin

Tien bao gem tien mat, tien,giri ngan hang lcheng han, tien clang chuyan. CS khoan Prong during tien la klioan du to ngan ban c6 thin h thu hei boat dan han kheng qua 3 thang, co kha nang chuyen dei de dang thanh met lugng tien dc dinh va thông có nhieu rid ro tong chuyen dai thanh den tai thed diem lap Bea) cao UI chinh.

Clic khoin (Tau tir tai chink

Ck khoan Mu tu tai chinh caa Ceng ty the hien cac khoan du tu dim gal den ngay dao han.

Các khoan deu tir dirge phan loai la nem giyr den ngay dao han khi Cong ty c6 dinh vâ kha nang gift den ngay dao han. Ck khoan deu Pr dam gni den ngay dio han bao gom: Các khoan lien gen ng;an hang c6 kY ban, trai phieu, c6 phieu in dal ben phat hanh bat buOc phai mua loi tai met then diem nhAt dinh tong Prong lai.

Thiry& minh nay la wit 66 phan hap thanh và thecc dye ming vol Bay oho chink

13

CONG TV CO PHAN CAP NUOC CHO LON 86 97, duemg Pham lIdu Chi, quAn 5, thanh phO H Chf Minh BAO CAO TAI cith Cho Ick ke toan atm ket thim ngay 31 thang 12 nAm 2018 Thuyit minh BA° alo tii eldnh (tip theo)

Cfic khoan du tic ham gilt d6n ngay dao han dugc ghi nhan ban Ou theo gia DAG bao gtnn gia mua va cac chi phi lien quan den giao dich mua the khodn dAu tu.

Thu nhap tir cfic khoan dAu tic niim gift den ngay dao han dot ghi nhan vao doanh thu boat Ong tai chinh trong ky.

Dei veri cac khoan du tic nim girt den Tway dao ban, neu chtra duct lap dv phong phai thy kh6 dài theo quy dinh cita phap hitt, Ceing ty tien hanh danh gia kha narig thu het Khi c6 cac bang chfmg chac chan elm they met phan hoe toan be khoan dau tu c6 the khong thu hai duqc va s6 tin th'at duot xac dinh met each Ong tin nay Pil tan [hilt duct ghi nhan vao chi phi tai chinh tong ky yà giarn trir to tiep gia trj au tic.

Lau 16 'chi thanh ly, nhueng ban cat khoan S tr nim gift den ngay dao han duo ghi nha'n van Bar) cito ket qua hoat Ong kinh doanh tong ky.

Cac khoin phai thu

Cac khoan phai thu duo trinh bay tren Bao cao tai chin]] theo gia trj ghi s6 cac khorin phai thu cua khach hang va phai thu khac sau khi cAn Ut ck khoan dv phong duo lap cho cac khoin phai thu Ich6 doi.

- Phai thu elk khkh hang gam ck khoan phai thu mans tinh chat thong mai phat sinh tfr giao djch c6 tinh chat mua - ban gita Cling ty va ngueri mua la dun vj dee lap \red Cling ty bao gom cac khoem phai thu ve tin ban hang, phai thu tien thi c8ng xay dog cac cong trinh, phai thu clich cung cAp.

- Phai thu khan gam cfic khoan phai thu kheprig c6 tinh thuang mai, khemg lien quan den giao dich mua - ban, bao gem cite khoen phai thu tao ra doanh thu tai chinh, Ott: phai thu lai tid gen, lai cho vay, cO tac vit Igi nhuan duo chia; cac khoan phdi chi he ben tilt ba chro quyen nhan igi, cac khoan phai thu khong mang tinh thucmg mai nhtr cho mon tai san, phai thu ye ten phat, bOi thuang, tam Cmg nhan vien; cac ky quy, k cuo va the khoan phiti thu khac.

Dv pheing ng phai thu kho doi dirge lap cho tfmg khoan nq phai thu da qua han thanh toan tir 6 thing ter len hodc dv kien mfrc tan that c6 the xay ra tai ngity lap Bao cao tai chinh dal Or cae khoin nq phai thu chin qua han thanh toan nhtmg kh6 ca kha nang thu hOi, nhu khach nq da lam vac tinh tang pith san, hodc dang lam thu tiic giai the, mat tich, be ten va cac trutmg help khg khan tong tv. Tang, giam se, du chr phang phai thu kh6 dôi duo hach toan Lc chi phi quan 1 doanh nghiep tong Bao cao ket qua hoat clang lcinh doanh tong IcY.

Wing tan kho

Hang tan kho dupe xac dinh ten co ser gid thap hon &Via giit gtc va gia tri thuL c6 the thvc hien duct. Gia g6c hang tOn kho bao Orn chi phi nguten vat lieu tro tiep, chi phi Lao Ong tam tiep va chi phi san xu& chung, nAu có, de có dove hang ton kho a dja diem va tang thai hien tai.

Gia gOc cila hang tan kho dirge xac dfnh theo phtrong phap binh pan gia quyen va duo hach toan theo phuong phap k8 khai thutmg xuyen.

Gia tri thuan co the than hien dirge dot xac dinh b'ang gia ban vac tinh trir ck chi phi d holm thanh cling chi phi tiep thi, ban hang va phan phrii phat sink

Thuyit minh nay là mCh ba phein Imp themh va dwpc dpc cling voi Ilk cat, tat chinh

14

CONG TY CO PHAN CAP NUOC CHQ LON SO 97, rhrtmg Phan Ilitu CM, (wan 5, thanh phei HO CM Minh 13A0 CAO TA! CHtNH Cho k3 Ire than nam kat thile ngay 31 [hang 12 nam 2018 Thuyet minh BAG efio thi chinh (tip theo)

8. Titi Mn a djnh hint hinh wit khan hao

Tài san c6 djnh Min hinh doge trinh bay theo nguyen gia frit gia tri hao men lay ke.

Nfuye'n gia tai san ce djnh him hinh bao gem gia mua va than be cac chi phi khac lien quan two tiep den viec dtta tai sin vao trans thai san sang sir dung.

Nguyen gia tai san et dinh hTzu hint; do to lam, to xay dimg bao gem chi phi xay ciong, chi phi san xuat thoc te phat sinh cOng chi phi lap dat va chay this (nu co).

Tai san co djnh haat hinh duce Ichau hao theo phuang phap throng thang doa ten died gian him dung mac tinh, phi] hop yeti hutimg din theo Theng to 46 45/2013/TT-BTC nglty 25 thang 4 nam 2013 coa BO Tâi chinh, Thong to s6 147/2016/TT-BTC ngay 13 [hang 10 nam 2016 dm BO TM chinh ye "Sint del, be sung mOt s6 dieu cUa Th8ng tu se 45/2013/TT-BTC ng2ay 25 thang 4 nam 2013" va Thong U' se 28/2017/TT-BTC ngay 12 thing 4 nam 2017 Gila BO TM chinh ve "Sim den, be sung met so (lieu can Thong to sS 45/2013/TT-BTC ngay 25 thing 4 dim 2013 va Thong to 46 147/2016/TT-BTC ngay 13 thang 10 nam 2016 cart BO Tai chinh Huang clan eke do quan 15+, sir dung va tacit khan hao tai san co dinla", cv the nhu sau:

S6 nam

Nha =Ong, vat kien trite 25 — 50

May mac thiet bj 05 — 10

Thiet bi van phang 03 — 08

Phocmg tien van titi 06— 10

Phoong tin truyen clan 10 —30

Khi titi San c6 djnh hay hinh dirge ban hay thanh 1 , nguyen gia va gia tri hao mOn lay k throe x6a so va cac khoim läi hoc RS phat sinh do ban hay thanh by' tai san duce hach tofin vao It qua hoat dOng kinh doanh trong

TM sin a dinh vô hinh vi khiu hao

TM sin ce djnh ctla Cong ty the hien phan mem may tinh.

Phin md'm mety tinh

Phk'n mem fly tinh la toan be cac chi phi ma Ging ty da chi ra tinh den thai diem dua phan mem vao sit dung. Phan mem may tinh doge Ichau hao theo phucmg phap (Mang thang tit 2 - 3 nam.

Chi phi afiy dung co ban d& dang

Chi phi xay (long ca ban dO dang the hien chi phi xity thing ca ban cac cling trinh, tài san va chi phi sira chfra IOn tai san c6 djnh chua bean thanh tai ngay lap Bao cao tai chinh.

Chi phixvly drng co* ban cric cow trinh, Mi sun

Chi phi xay ding ca ban Se ceng trinh, Mi san bao gem toan be chi phi cen thiet de xily ding hoc cai Lao, Jiang cep, met King, lien quan den clic c8ng trinh, tai san phuc vu cho moo dich san xuat, kinh doanh clot Cong ty con d6 dang tai ngay lap Baia cao tai chink

Thoth minh nay ta mot bO phdn hop thanhvd dupe dpc cling vat Bay cdo tai chinh

15

C6NG TY CO PHAN CAP NHOC CHO LON se 97, duOng PhninHnu Chf, quail 5, thanh oho He Chi Minh HAO CAO TAI CHiNH Cho k3' id tohn nam ket thnc ngay 31 thang 12 nem 2018 Thuy6t minh Bao ego thi ehinh theo)

Chi phi sera chfra lon thisàn cádjnh

Chi phi siva chira Ion tai san có anh la toan be chi phi phat sinh thue VA lien quan den vita sera chen, cid tao,.. tài san co dinh. Khi ding viec sira chtta lem tai san c8 dinh ham thanh, chi phi sira chat leen tai san có anh dugc ket chuyen chi phi vao ket qua heat dens kinh doanh trong (neu chi phi sin chin IS tai sitn.ce dirdi gid trf nhea chi phi sim dab, Ian tai sin at) dinh dirge ket chuyen vao "Tai san ea dinh" khau hao theo thid gian sir dung him ich (chi phi sira chila Ion tai san at' dinh gia i IS vi lien quan den nhieu kSi san xuAt kinh doanh).

II. Chi phi tra try&

Chi phi he fru& the hien kboan chi phi mua bao him ahan the, cho than vion, chi phi gin meri va thay the clang her avec, chi phi cid to Ong num vi chi phi khitc.

Cfic chi phi tra truerc duct phan ber vao ket qua hot Mang kinh doanh trong theo phuong phith duemg thang trong ilia gian khong qua 12 thing hoc ma chu ky sap xuAt, kinh doanh thOng thirOng Ice tir th6i diem trit truck dirge phan anh vao "chi phi tra truerc ngan han"; apron Iai, cac chi phi tra truerc có thiri han Man 12 thing hoac hon met chu Icy san xuet, kinh doanh th8ng thuimg ke tir thiri diem tra Mat dug° phan arth vao "chi phi tra trtrerc dai han".

Cfie chi phi Mt truem dai han thrgc phaiTh b trong khoang thin gian tra tor& hoc thed gian ma cac la fch kinh te Prong ang duet to ra tit cac chi phi nay nhu sau:

- Chi phi thay clang her nuerc anh ky, chi phi cal taro Ong muc durac phan ha vao ket qua haat clang kinh doanh trong ky theo phi:crag phap threrng thang trong tiled gian tir 2 den 3 nam.

- Chi phi gin dang ha nuerc dirge phan 66 vie ket qua boat Mang kinh doanh trong Ick theo phircmg phip during thang trong theri gian tir 3 den 5 Ham.

- Cac chi phi tra mat dai han khac bao gem chi phi cerng ea, dung cu vi chi phi sem °him van phOng lam vie, duce phan 66 vac: KM qua hoat clang kinh doanh trong kjr thee pinrcmg Slap &ring thang trong then gian 2 nam.

12. Cie khan cry phii tra vã chi phi phai tni

Cap 'Moen ng phii tra vi chi phi phai trit dirge ghi nh'an cho se tien phai tra trong tircmg lai Hen quan den hang hia vi ach vuda nhan dugs. Chi phi phai tra them ghi nhan dva tren cac trerc tinh hgp 1Y ye so tien phai tra.

Vic phan loai citc,khoim phai tralà phai tra aped ban, chi phi phai tritvà phi tra khac ducc thy:a hien theo nguyen the sau:

Phil tra ngued ban phan anh cac khoin phai tra mang tinh chat throng mai phat sinh tir giao dich mua hang boa, ach vv, tai sin vi aged ban la don vi dc lap va Ceing ty, bao gam ca eac khoin phiti tra lchi nhap khau thong qua ngu6i üy thee.

- Chi phi phi tra ang de plan h the khoin phal tra cho hang hea, clich vu di nhan duct tir nguani ban hoax di cung cap the ngueri mua tong ky him cao nhtmg that 4 chtra chi tra do chin ma hera don hoac chtradü hO so, tai lieu ke toan, duce ghi akin vie chi phi san xuat, kinh doanh cim ky bao cao.

- Phil frit Idthe phan iuth cac khoin phai tra khOng co tinh throng mai, kh6ng lien quan den giao clich mua, bin, cung cap hang hia dich vu, bao gam cfic khoin phiti tra lien quan den chi phi tai chinh, nhu: c6 the vi 191 nhuart phiti tra; cac khoin phai tra kh8ng mang tinh chat thuong mai nhu phai tra bai thuerng, phai tra ye cat khoin MINH, BITYT, BI-ITN, KPCD,...

Thuyit minh nay la mOt ha phtin hvp thanhva &Qv cicc cling y& Bdo cdo tai chinh

16

CONH TY CO PHAN CAP NOOC CH O LON S8 97, dating Phym Han Chi, qu8n 5, thanh ph6 HrS chi Minh BAO CAO TAI CHIN!! Cho k, Ic6 toan nam ket thfic ngay 31 thang 12 narn 2018 Thuat minh Rao can al gat' (tip then)

Ven chir sir hay vi phfin ph6i Lai uhufin than

Corcáuván chet sir haw

Von dui sir Mu cila Cling ty bao am:

VOn au tu caa cha set hitu dirge ghi nhan theo sO thjrc te da du tu cha cao c6 ging.

Quy dAu tu pat trien dirge trich lap tir lot nhuon sau thu e thu nhap doanh nghiep va duct sir thing vao vit'e din tu mO rhng guy rno san xut, kinh doanh hoc au tir chieu sau caa COng ty.

Len nhuan sau thui chin phan phOi la s6 loi nhuan t& cite hoot dOng cila COng ty sau khi trir (-) cae khoan 'lieu chinh do áp dung hei th thay dOi chinh sitch ke toiin va dieu chinh hei th sal sot ging yeu cria clic nam lathy.

Philn phoi Ipi nhutin thuim

Lon nhuan than sau thud thu nhap doanh nghiep dug chia cho the c6 Ong sau !chi duot Doi hei clang c6 d6ng ph& duyet va sau khi da trich lap con quy theo Dieu l COng ty vá cite quy dinh caa Phip luat Viet Nam.

Vic phan ph6i loi than cho cite c6 thing age can nhie den cac khoan moc phi tin t Ulm trong loi nhan sau thue ehua phan phOi co the itnh hang den lang tien vá Ida nag chi ha ca nrc thu lai do dab gia lai tài san mang di gop v6n, lai do danh gia loi clic khoin muc tien te, can Gag Cu tai chinh va cac khoin mac phi tien

- CO ta dug ghi than la nq phii ha khi dug Dai MI ang 06 'long ph& duyet.

- Cling ty tech lap citc quy tir Igi nhuan thuin sau thue thu than doanh nghiap efia COng ty theo de nghi mia 110i deng qua tri vã dug can c6 ang phe duyet tai Dai hOi citing c dong [Mang nien.

Quy &u tu phat trien: Quy nay dirge trich lp nhiim mO rens hoat Ong lcinh doanh hog au tu chieu sau caa Citing ty.

Quy Hien [hiving, pain lqi: Quy nay duce trich lap nam khen thmag va Ichuyen khich, dai ngO vat chat, dem lai ph& lvi chung va nang can din song vat chAt va tinh than cho cemg nhan via va cite hog &jog a Mi.

Doanh thu

Doanh thu ban hang

Doanh thu ban hang dug ghi khi ang thin th6a man tat ca nam dieu kian sau:

Crag ty chuyen giao phan IOn ri to vá led ich gin lien veil quyen so hia san phim hoc hang hoa cho noted mua;

COng ty khong con niun giU quyen quan 15, hang hcia nhu nguOi so Mu hang hoa hoc quyen kiem soat hang Ma;

Doanh thu duct xitc dinh Prang ea chic chin;

COng ty se thu dirge lgi ich kith fa tir giao dich ban hang; va

Xiic djnh dirge chi phi lien quan den giao dich ban hang.

Thank thu C1022 Cap dick vu

Doanh thu cUa giao dich ye cung cAp dich vii dirge ghi nhan khi St qua giao (huh do dime xac dinh mg each dang tin ekly. Trong truag hop giao dich ve cite djch alien quan den nhieu Icy thi doanh

Thuyit mink nay la mat ba phan hap thank va dupe dpc cüng yin Bah coo tea chinh

17

CONG TV CO PHAN CAP NU'OC CHO LON se 97, throng Phamiltiu Chi, qua 5, thanh ph 118 CM Minh BAO CAO TM CHiNH Cho ky ke man thin ket than ngay 31 [hang 12 nam 2018 Thuyit minh Bão can titi chinh (tip then)

thu dime ghi nhon trong Ict theo ket qua phin thing viec da hoan thanh tai nay lith Bao cao tài chinh. Ket qua cUa giao ach cung nip dich vv dare the dinh khi them man tat ca bon dieu kith sau:

Doanh thu dam xac (firth tucmg d6i chic chin;

CO khA nang thu duo° Icri ich kinh tE tir giao dich cung cap dich vo 46;

Xac clinh throe pain ening viec da hoan thenh tai ngay ket talc nien dO ke toan; va

Xac dinh throe chi phi phat sinh cho giao Mch va chi phi de holm thanh giao djch cung cap dich vii d6.

LIE till?? gni/

Doanh thu duce ghi nhan khi tien lai phat sinh tren co so dem tich (ce finh an lth fire ma tai san dem lop trir kat nang thu hal tien lai khong chin chin.

Ca nit va M ninit2n dam chia

Co tim va 1M nhan ducr9 chia dupe ghi nhan klii C8ng ty dtt throe quyOn nhan cii,t(re hoc Igi nhuan tir viec gap von. CO tfic dirge nhan bang c6 phieu chi theo daft so luong ea phieu tang them, ma thong ghi nhan gia frj cO phieu nhan duoc.

Cie khoin giinn trir doanh thu

Cac khoan giam tth doanh thu ban hang, cung cip clich vo phat sinh trong bao gam chiet katu thtrang mai, Mem gia hang ban va hang ban bj tra loi.

Cite khoan chi& khAu thucmg mai, giam gift hang ban va hang ban bi tra lai phat sinh cang doh thy san pham, hang am dieh vo dirge dieu chinh giam doanh thu phat sinh. Trong trtraing hop san pham, hang hda, dich vu da tieu tho fir eac ky trate, den Icy sau meri pad sinh ck Ichoin gam trir doanh thu thi duqc ghi than giam doanh thu theo nguyen the: neu phat sinh tray Mai diem phat hanh Bao cao tài chinh thi ghi giam doanh thu tren Bao cao tai chinh elk kt lap Bao cao (kY truk), va nu pan sinh sau thed diem phat hanh Bao cao tài chinh thi ghi giam doanh thu tha

phat sinh (ky sau).

Chi phi

Chi phi la nhii-ng khoan giam lqi ich kinh te dare ghi nhan ti thed diem giao dich phat sinh hat khi c6 lcha nang Wang den chic chin se phitt sinh trong tuang lai kh8ng phan bit da chi tin hay chtra.

Chi phi dirge ghi nhan theo thkre ta phat sinh tren nguyen tic phi' hop veri doanh thu trong ky. Trong trams hop nguyen tac pa hop xung dot vat nguyen the than trong, chi phi dirge ghi nhin can dr Wm ban chit va quy dinh caa the chuart myc Ice toim d bao dam plan anh giao djch m6t cach trung thot, hop ly.

Thue

Time thu nhap doanh nghiep the hien tiOng gia fri caa st thua phai tra hien tai vit sO thue hoan lai.

SO thug hien tai phai tra dirge tinh dya tren thu nhap chiu thu e trong nam. Thu nhap ehju thue khan veri loi nhuan thuin throe tr1nh bay tren Bao cáo ket qui boat deng kinh doanh vi thu nhap chiu thue khemg bao gam cac lchoan thu nhap hay chi phi tinh thu4 hoc dirge lchau trir trong cac nam Ichic (bao gem ca. 16 mang sang, neu c6) va ngoiti ra khong bao gam can chi tieu kh6ng chiu thue hoc thong dime Ichau trir.

Thuyit minh nio, la mat 60 phan hop thank va chive clqc cling viri Bdo cáo tai chinh

18

CONG TY CO PHAN CAP NUITC CH14 LON SO 97, dubng Phnin Mu Chi, quAn 5, thinh phi BS Chi Minh BAO CAO TAI CiliNH Cho ky Ice toan nam kit thoc ngay 31 thing 12 nam 2018 Thuyit min h BA° aio thi chinh (tip theo)

Vic sac dinh thue thu nhap caa Cons ty can cif vào dc quy dinh hien hanh ye thue. Tuy nhien, nhtmg guy dinh nay thay Mi theo lung thin Icy va viee sae !firth sau Ming ve thue thu nhap doanh nghiep thuon vao kit qua kiem tra cüa ecr quan thue c6 tham quyen.

Theo bien ban kit luan thanh tra thue se 757/KL-CT ngay 14 thing 12 nam 2015 thi tinh thue nam 2009, Ging ty së duct ap dung tru dal thud thu nhap doanh nghiep theo quy dinh ThOng tic I30/2008/TT-BTC ngay 26 thang 12 dim 2008 caa BO Tai Chinh cho then gian can lai. Do din het ky tinh thue nihn 2008, Cong ty dä het then gian mien thue theo Thing tu SO 134/2007/1T-BTC nen mire tru dal Cong ty dirge hiring ea the nhv saw Thue sub 10% tir ntun 2009 din nam 2021; gram 50% se thue thu nhap doanh nghiep phãi nOp trong 9 nam tinh tir nam 2009. Nam nay la ntun tit* 9 Cting ty &me Wang vu dal giam 50% so thue thu nhap doanh nghiep phai neap.

Thue thu nhap hoar' lai dugc tinh tren cac khoan chenh lech giCra gia tri ghi so va ca ser Milt thue thu nhap cart the khoan mac tai san hoac &Ong ng tren Bao cao tai chinh va dirge ghi nhan theo phvong phap Bang can ded ke toan. Time thu nhap hoan lai phai trit phai duce ghi nhan cho tat eh eac khoan chenh tech tarn thtri don tài san thue thu nhap hoan lai chi dugc ghi nhan khi elide than e6 du Igi nhuan tinh thue trong tvong lai de klutu trir can khoan chenh lech tam thoii.

Thue thu nhap !man lai dirge Lac djnh theo thue sub dir tinh se hp dung cho nam tai san Mtge thu hot hay ng phai tra duce thanh man. Thue thu nhap hoan lai duce ghi nhan vao Bito eao ket quit boat Ong kinh doanh Va. [NEM& hgp khoan thue 86 ce, lien quan den cac khoan mut duce ghi that% vao van chi] sg ham Trong toning hop do, thue thu nhap hoan lai ming dirge ghi thing vito van OM

frau.

Tai san thue thu nha'p hoan lai va ng thue thu nhap hoan lai phài tra dirge bit trir Lehi Cong ty c6 quyen hap phap d4 bit trfr gifra tai san thue thu nhap hien hanh veri thue thu nhap hien hanh phai non va khi eac thi san thue thu nhop !loan lai vã ng thue thu MI6p hoan lai phai tra lien quan tOi thue thu nhap doanh nghiep dtrgc quan l beri cang met ea quan thue va Cong ty c6 dv djnh thanh toin thue thu nhap hien hanh ten ea str thuen.

Cie loai thue khan dirgc hp dang theo can luat thue hien hanh tai Viet Nam.

Lai tren c phieu

Lai co ban tren c6 phieu dirge tinh bang each chia Igi nhuan hoac 18 phan 66 cho c'e Ong ser him ca phieu phe thong caa Cong ty sau khi trich lap quy khen thming, phim Igi cho s6 lugng blnh pan gia quyen dm so et} phieu ph6 thong dang Iuu hanh trong Icy.

Lai suy Ohm tren ca phieu dirge sac djnh bang each dieu chinh Igi nhuan hoac 18 phan be) cho deng s& Mu ca phieu rho thong dm Cong ty (sau khi nth lap quy khen thireong, phew 1(79 va so binh Tian gia guyen co phieu phe thong dang km hanh do inh huerng cüa che ea phieu pho thong tiem !fang co tac dOng suy gam de tinh rai suy giam tren CO phieu.

Cac ben lien quan

Citc ben dutic coi là ben lien quan cia C6ng 7 neu met ben 06 khh nang, trun tier hoac gian nap, Iciam seat ben kia hoac c6 anti hireng ding ke del ved ben kia trong viec ra quyet dinh cite chinh sorb tin chinh va heat Ong. Can ben Ming dtrgc Kern la ben lien quan cüa Carl ty nett ding chiu su kiim soat chung hay chju anh luring ditng ke chung. Cac ben lien quart có the la cac Ong ty ho4c de cá nhan, bao gam ea che thenh vien gia dinh than can dm eh nit dirge coi là lien guar

Thuyit minh nay la mat ba phan hap thanhva dwac Jac Gang vat Bdo cao to! chtnh

19

CONG TY CO PHAN GAP NVOC CHQ LON 86 97, dutmg Pham HIM Chi, quAn 5, thanh ply!) He Chi Minh BAO CAO TAT CHINE Cho kje Ice than nam ket thac nay 31 thing 12 nam 2018 ThuyAt minh Bari cio tai chinh Dien thec8

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY THONG BANG CAN DO! XE TOAN

1. Tien vi the khoan twang throng tien

Dan vi firth: VND

31/12/2018 31/12/2017 Tien mat 15.458.083 17.995.993 Tien gni ngan hang 18.446.845.443 18.642.544.024 Cac kholut twang throng flan (i) 14.000.000.000 31.700.000.000 ging 32.462.303.526 50.360.540.017

(i) Cac khoan Prong throng tin phan anh cac khoin den girl c6 hen !thong qua 3 thang tai Ngfin hang Thwang mni CO phan Ski Gen — Chi nhanh Binh Tay vA Ngan hang N8ng Nghiep va Phat then Wong Them Vi8t Nam vol lai suet tit 5,4 - 5,5%/ nam (narn 2017: 5%/ nam)

2. Deo tw tii chinh ngin hnn

31/12/2018 31/12/2017 Cie giic Gift tri ghi Gil gee Gil tri ginsa

Den fir nim girt den ugly dao hnn Ngtin hgn 50.596.753.234 50.596.753.234 Tien pin c6 ban 50.596.753.234 50.596.753.234 - Nein hang TMCP sal GOn (r) 33.096.751234 33.096.753.234 - Ngan hemg Nang nghiep va Phcit Wan Nang than Viet Nam (ii) 17.500.000.000 17.500.000.000

Dai hgn 8.330.000 8.330.000 8.330.000 8.330.000 Cac khoim du tu khac 8.330.000 8.330.000 8.330.000 8.330.000 ging 50.605.083.234 50.605.083.234 8330.000 8330.000

Khoan tien girl kjt hp 6 thOng vai lai suk 7,1%/ nem

Khoan ten girl ky hnn 6 'Mang yeti lai mutt tit 5,1 tdi 5,4%/ nam

3. Fhai thu ngin hnn cast khach hang 31/12/2018

Giá trj Thy phong 31/12/2017

Gil trt Dg phàng Cac khach hang 11en quan den ngiuth nutc 20.962.680.069 2.214.735.769 113.910.796.084 gong 20.962.680.069 2.214.735.769 113.910.796.084

1.985.091.536 1.985.091.536

Thuyit minh nay la mOt ho plkin kip thank va chivy dckc ming val Bac ccio tat chinh

20

CONG TV CO PHAN CAP Ntroc CHci LON Se 97, &Ong ?him HMI Chi, quAn 5, thanh pho 116 Chi Minh BAO CAO TAJO-Tim{ Cho Icy Ice man nem ket thdc ngky 31 [hang 12 nem 2018 Thuyet minh Bac cat) tat chin h (tip the())

Trong do phiti thu cOa khfich hung lit cac ben lien quan 31/12/2018 31/12/2017

Giitrj Thy phOng GiAtrj Dir phOng Tong COng ty Cap tunk Sat Gan 12.951.055.881 104.486.986.997 ging 12.951.055.881 104.486.986.997

Trii truirc cho nguti ban ngin ban

31/12/2018 31/12/2017 COng ty TNHH DTXD - CAp Thofit Mr& & Mei Trutmg WASEEN 734.715.075 2.196.000.000 Cling ty TNIIH MTV Hung DM Viet 1.238.991.723 Cong ty TNIM Hai Haan throng 1.021.211.847 1.614.682.386 05ng Ty TNHH XDBCN & Dtrimg Ong Hoang Thang 810.821.820 aing ty TNHH MTV BA Dire 1.424.379.997 1.702.000.000 Cong ty CP Ttr vk XD CAp Nu& 103.158.207 446.849.460 Cac khkh hang kink 365.549.584 1.097.879.222 ging 3.649.014.710 9.107.224.611

Trong d6 tra fru& nguiri bin Ii clic ben lien quan

C8ng ty CP Ttr Vim XD CAp Nude 103.158.207 446.849.460

gag 103.158.207 446.849.460

Cac kholin phiii thu khac

31/12/2018 31/12/2017 Giã trI Dphông Gia tri Drr phOng

Phiii thu ngin ban khic 2.221.692.184 3.594.126.969 Phai Mu khtic là ben lien quan 15.695.000 3.002.722.416 Tang Cong ty cap nutrc Sal Gen 2.987.027.416 Xi nghiep Truyen Dan Nude sach 15.695.000 15.695.000 Phai thu khtic 2.205.997.184 591.404.553 Phil thu ye khoan cho mum vat Ut - Cac phong ban Gong ty c6 phan Cap Nuot Cho Lon 882.388.624 169.243.868 Dv thu lAi tien gei có han 941.469.774 83.437.500 Phai thu lchac 382.138.786 239.917.185 Tam irng 98.806.000

Phiii thu dii kin khfic 13.292.634 7.901.515 IC5, guy' dai han 13.292.634 7.901.515

ging 2.234.984.818 3.602.028.484

Molt mink nay lo mat bP ph(m hqp than), va duvc dpc cling vol Brio cdo Si chinh

21

Nguyen lieu, vat lieu Chi phi sin milt, kinh doanh dâ dang

16.167.544.542 - 13.608.878.562

6.459.712.188 127.781.245

CONG TY CO PHAN CAP NV& CHO LON sti 97, thrtmg Pham Hfru Chi, quan 5, thanh pho HO Chi Minh BAO CAO TA1 CHINH Cho 1c9 hi tofu, nAm ket than ngny 31 [hang 12 nam 2018 Thuyet minh Thio en° thi chink (tip then)

Ngt

31/12/2018 31/12/2017

Phai thu nth, han khich hang

01ing

g6c Gia tri co thi thu DIrphong Gia gs5c e6

thi thu hal Dkr phong

5.041.407.910 2.826.672.141 2.214.735.769 4.402.234.575 2.417.143.039 1.985.091.536

5.041.407.910 2.826.672.141 2.214.735.769 4.402.234.575 2.417.143.039 1.985.091.536

Cat khoan n xati lien quart ode khoan phai thu cUa khach hang ban hang cut qua han thanh toan Ur 6 [hang tni len, hoc cac khach hang kh6 có kha [fang thanh teen, nhu khach n dä lam vao tinh trpng pha san, hoc dung lam that tiic giai the, Si tich, bet ten va the truerng hqp kho khan along M.

- Khong có khoan tien phat, phiti thu v lal tra eham,... theo hop thing phat sinh tir các khoan nq qua hart nhtrng khong duet ghi nhan doanh thu.

Gift In di the thu hoi mia the khofin nq lau dtrqc xac dinh bang gia gOc frit di dtr phong dã trfch leP.

Hang tan let10

31/12/2018 31/12/2017 Gia g6c Dig pitting Gia gOc Dv pitting

ging 16.295.325.787

20.068.590.750

8. Chi phi tra trunk

31/12/2018 31/12/2017 Chi phi tra trirk nein hail 2.213.660.600 3.289.786.145

Cong co dung cu 1.443.860.596 2.497.786.145 Bat) hiem nhan thq cho nhan vien 769.800.004 792.000.000

Chi phi tra &kr dal han 60329.227.600 59.406.309.352 Chi phi sira chira van phong 127.590.081 186.159.069 Gan clang ha nu& thee Nghl dinh 117 43.602.581.187 40.971.608.997 Thay ding he nuem 9.513.146.861 11.325.930.424 Chi phi cal tao Ong mvc 833.154.405 235.999.151 Lap dal min sao 12.941.530 51.766.134 Chi phf cal tao 6ng nwe cluing that thoat ntnic 4.997.114.068 2.947.263.633 Ding cu dung cp 35.521.955 276.979.203 Phan mm ARCGIS 996.247.708 2.988.743.128 Xay dog Min kho vat tu 210.929.805 421.859.613

Cling 62.542.888.200 62.696.095.497

Thuyit minh nay la mOt 60 phan hop thanh va 4,4-0c dyc &mg vat Brio cao tat chinh

22

CONG TY CO PHAN CAP NUOC city LON 86 97, datmg Phan HCru Chi, qufm 5, thanh ph6 H-6 Chi Minh BAO CAO TA1 MINH Cho Ick ke toan nam k&tMc nay 31 [hang 12 nam 2018 Thuya minh Ban cao tai chInh (tap then)

9. TM San oft dinh hint hinh

Khoin mgc

Nguyen gia

Nha cia, vg't hien tnic

May nuk thiet hi

Phtnyng tin v4n tii, truyen clan Thiet bj van phbng COng

01/01/2018 29.000.000.000 936.718.486 632.169.320.477 17.691.964.809 679.798.003.772 Tang trong niun 216.148.586 67.990.000 52.658.681.147 1.073.041.875 54.015.861.608 Mzfa trong nàm 67.990.000 1.073.041.875 1.141.031.875 Dan twIDCB /man thimh 216.148.586 52.658.681.147 52.874.829.733 Criam trong nam 4.971.074.672 4.971.074.672 Thanh If, nIncong thin 412.735.629 412.735.629 Giam nguyen giá theo Quyet twin 1.774.550.784 1.774.550.784 Slat chaa, tu 1,0 2.783.788.259 2.783.788.259 31/12/2018 29.216.148.586 1.004.708.486 679.856.926.952 18.765.006.684 728.842.790.708

Gil trj hao mot. My ke 01/01/2018 1.159.999.997 847.677.644 450.817.590.257 11.808.382.738 464.633.650.636 Tang trong nam 584.608.736 41.494.114 41.800.092.360 2.657.094.254 45.083.289.464 Kluiu hao trong Jean 584.608.736 41.494.114 41.800.092.360 2.657.094.254 45.083.289.464 Giam trong tram 3.176.274.991 3.176.274.991 ThanhlY, nhtrgng ban 412.735.629 412.735.629 Giam they Quyet toan 2.763.539.362 2.763.539.362 31/12/2018 1.744.608.733 889.171.758 489.441.407.626 14.465.476.992 506.540.665.109

Gil trf con Ii 31/12/2017 27.840.000.003 89.040.842 181.351 730 220 5.883.582.071 215.164.353.136 31/12/2018 27 471 539.853 115.536.728 190.415.519.326 4.299.529.692 222302.125.599

Nguyen giei lid Win al tank a khan Iwo his win can sir dung, chi at

31/12/2017 742.166.486 260.664.393.820 4.538.556.430 265.945.116.736 31/12/2018 801.366.486 279.536.766.250 8307.711.043 288.645.843.779

Thuyet minh nayLa mdt b6 phon hop thank va &nor doe cling vat Boo coo Ea; chinh

23

CONG TY CO PHAN CAP NTT& CHQ LON SO 97, &Sig Pham Hun Chi, qu'an 5, thanh phi) HO Chi Minh BAO CAO TA1 C1-11NH Cho lc, Ice total nam lcdt thuc ngay 31 than 12 !lam 2018 Thigh minh Bao ego tai chtnh theo)

Tii sin eó dinh yO hinh

Phan mm Quin If Ceng TSCD ye hinh

Nguyen gia

01/01/2018 4.651.186.666 4.651.186.666

Tang trong nam 423.000.000 423.000.000

Mua [Tong ndm 423.000.000 423.000.000

Gijon trong nam

31/12/2018 5.074.186.666 5.074.186.666

Gia tri hao min My ke

01/01/2018 3.994.324.088 3.994.324.088

Tang trong ram 609.068.721 609.068.721 Khriu hao !Tong ?ram 609.068.721 609.068.721

Giam trong nam

31/12/2018 4.603.392.809 4.603.392.809

Gia tri cbn Ii

01/01/2018 656.862.578 656.862.578

31/12/2018 470.793.857 470.793.857

Nguyen gia nun thi salt c6 dinh dä khiu hao het nhtrng yin can sir dung:

31/12/2017 3.600.946.666 3.600.946.666 31/12/2018 3.951.186.666 3.951.186.666

Tii sin d& clang dai hon

fly dirng err ban der dang

31/12/2018 31/12/2017

Cong trinh di den dying Ong 3.421.749.270 3.332.960.847 Cong trinh cheng that thoat nu& 986.897.053 3.033.189.793 Cling trinh cai too Ong moc 350.541.982 Cing trinh Ong cal 1.441.724.098 1.769.079.944 That then mong lath 2.820.694.737 3.982.510.359 Pitt trien pit mm Gis 1.019.303.000 ging 9.690.368.158 12.468.282.925

Thuyet minh nay la mot b6 pia kip thanh va dupe dc cling valBao coo tat chinh

24

C6NG TY CO PHAN CAP NU'OC CHO LON

S6 97, throng Phan' Han Chi, quan 5, thanh pho F16 Chi Minh BAO di° TA! CHINH Cho kt ké toan nam k6t thac ngay 31 Mang 12 nam 2018 Thuyet mink Ban cao tai chinh Op then)

12. Ph:ii IS nguti ban ngan bun

31/12/2018

31/12/2017

S6 c6 khã nang tra nq Gig trj

95.768.554.632 95.768.554.632

6.409.323.688 6.409.323.688

74.106.992 74.106.992

Nlth cung c4p khan 4.294.491.540 4.294.491.540 Cong 106.546.476.852 106.546.476.852

145.615.297.241 145.615297.241

901.542.711 901.542.711

74.106.992 74.106.992

2.909.598.399 2.909.598.399

3.860.758.429 3.860.758.429 153.361.303.772 153.361.303.772

T6ng Cling ty CAp Nu& Sai Gan Cong ty CP DT XD Kt Nguyen Cong ty CP DT XD & TM Thai Binh Throng Cong ty CO PhAn Xay dtmg so 5

56 c6 kha Gia tri

thing tra

Trong do OW trii ngu'ai ban lit ben lien quan 31/12/2018

S6 c6 kb* Gid trj clang tra nq

145.615.297.241 145.615.297.241

223.677.256 223.677.256 95.992.231.888 95.992.231.888 145.615.297.241 145.615.297.241

13. Nguiri mua tra tien trade ngan kin

31/12/2018

31/12/2017

T6ng COng Ty Cap Nigro Sai Gan Cans ty CP Dr VAn XD CT Giao Thong C6ng Chanh ging

95.768.554.632 95.768.554.632

31/12/2017 S6 c6 kha

Gid trl rang tra ny

Truy thu tien that thoat niren

624.679.257 Tarn thu chi phi thiet ke 6ng ngenh

226 393 390

Tien nu& chua giai Mach

5.390.542.199 Khu quan 1S7 giao thong 48 thj s6 1

Cac khkh hang khac

18.162.419 COng 6.259.777.265

14. Thue vi vac khofin phai np Nile nude

CM tieu 01/01/2018

S6 pith nep SAdAnp Thu 6 Gia trj gia tang nOi din 639.456.759

419.402.214 402.465.564

Thue thu nhap doanh nghiep 3.252.679.248 1.565.810.939

3.520.826.326

Thue thu nit ca nhdn 360.675.024 3.159.049.873

3.120.340.246 Tien nha dAt, tie thue del 4.250.995.800 1.647.840.600

5.898.836.400

Cac loai [hut khac 3.000.000

3.000.000 - Thul mon bat 3.000.000

3.000.000

PM bito v m6i tutting 8.717.910.024 95.130.068.264

94.444.287.648 COng 17.221.716.855 101.925.171.890 107.389.756.184

440.121.156 148.687.998

3.594.594.439

19.367.000

131.519.097

4.334.289.690

31/12/2018

656.393.409

1.297.663.861 399.384.651

9.403.690.640 11.757.132.561

Thuyit minh nay la mOl bophOn hvp thanh va them elqc cling veri Bko ale) tai chinh

25

CONG TV CO PHAN CAP NiftfC CHO LON S6 97, &Ong Pham Heru Chi, qu'in 5, thinh ph6 H6 CM Minh BAO CAO TAI CHM Cho IcS, Ice toan nam ket than ngay 31 thang 12 nam 2018 Thuy4t minh Bio ego thi chinh (tip theo)

Chi phi phai tra ngan

31/12/2018 31/12/2017 Trich trudc chi phi thue thuc hiOn the cing trinh phat trien mang Mai Ong nude nghiein thu nhimg chua quyet Man 6.658.888.973 10.679.095.194 Trich throe chi phi gin ding hi nuac theo Nghi dinh 117 4.284.122.474 28.442.618.322 Trich trink chi phi giin Ong cal 186.857.932 349.189.056

Thu lao HOi ding quan trj 345.600.003 Chi phi khac (kith phi &mg, DV vO sinh) 614.925.320 44.324.511 COng 12.090.394.702 39.515.227.083

Phai tra khic

Phai tra nit] han khac 10.254.644.878 15.483.856.213 Tang C8ng ty Cap nude Sai Gen 711.572.719 7.109.095.468 COng ty TNIcH1 MTV CT Giao Thong COng Chanh 70.000.000 110.000.000 Kinh phi cans doan, cac lchoitn bao hiem phai nem 9.387.138 9.387.138 Nhan AS, guy bac lanh thkre hiOn hop deng 5.547.209.146 5.170.304.073 Phi hao VO mai throng &roc gig lai de chi 27.396.443 239.749.986 CO tac phai frit cho c6 &mg 1.065.178.735 1.116.623.691 Cac khoan phai tra khan 2.823.900.697 1.728.695.857

Phiii tra dii bon kbac 16.371.815.341 18.845.260.211 Phai tra lchach hang du tu Ong cdi grin dong hO nu& 16.371.815.341 18.845.260.211 COng 26.626.460.219 34.329.116.424

Trong d6 phai trã [chic lit ben lien quan Teng Cans ty CAp nude Sai Gan 711.572.719 7.109.095.468 tong ty TNHH Mn' CT Gino Thong Cong Chanh 70.000.000 110.000.000 COng 781.572.719 7.219.095.468

Thuyit minh nay fa mat ba phan Imp thanh va du-qv dac cang voi 134o can tai chinh

26

CONG TY CO PH;EuN CAP NOOC CHQ LON SO 97, diking Pligm Rau Chi, titian 5, thanh phe HO Chi Minh BAO CAO TAI CH1NH Cho ky ke than nam ket than ngity 31 thang 12 nam 2018 Thigh mirth Ban alto tai chinh then)

17. Vay va nq chinh 01/01/2018 Trong nim 31/12/2018

Gil tri SO c6 kith

Ong frit nq Ting Giam Gil tri S6 co khg

Bang tra nq Vay va nq thq thi chinh ngin han 1.788.212.721 1.788.212.721 3.737.480.000 1.788.212.721 3.737.480.000 3.737.480.000 Vay dai han Tang Cong ty Cap nude Sal Can den han tra 1.788.212.721 1.788.212.721 - 1.788.212.721 Vay dai hn Ngan hang NN&PTNT den ban tra - 3.737.480.000 3.737.480.000 3.737.480.000

Vay vi nq thue titi chinh dii hqn 3.711.736.608 3.711.736.608 27.192.140.986 7.449.216.608 23.454.660.986 23.454.660.986 Vay dal han Teng Cong ty Cep nude Sai Gan 3.711.736.608 3.711.736.608 - 3.711.736.608

Vay dai han Nglan hang NN&PTNT (i) 27A 92.140.986 3.737.480.000 23.454.660.986 23.454.660.986

COng 5.499.949.329 5.499.949.329 30.929.620.986 9.231429.329 27.192140.986 27.192.140.986

(i) Vay dai ban Ngan Hop Hang tin dung So Mn cho vay Thai gian cho vay Thai glan an han Lai suat cho vay

hang Nang nghiep vit Phat triAn Nang than Viet Nam - Chi nhanh Chg, Lan : : SO 6220-LAV-2017.01235/HDTD ngay 30 ngay 11 [hang 2017. : 43.800.000.000 VND. : 8 nam (ke tit ngay gill ngan). : 1 nam. : 7,5%/ nam trong 12 thang dila keif, ngay gill ngan clAu den, dieu chinh theo han 6 [hang/ In hoac theo quy dinh cfia Ngan hang Nha nude. : Ira deu hang quy, chug k5, voi nq Iai, quy djnh cu the trong tang giay nhen nq. : Ngay 20 hang quy, (20/1, 20/4, 20/7 va 20/10). : Den thay ong mgc tren dja ban (Nan 5, ()Ilan 6, Quan 8 cho 16 dg an de co Quyet dinh phe duyet Boo cao kinh te - ky thuat. : Tai san hinh thanh ttr von vay la He thong throng Ong cAp nude va cac tai san co lien quan do Agribank - Chi nhanh Chg Lon tai trg theo Hgp Ching the. chap tai san hinh thanh trong tucmg lai St 6220-LCL-2017.01008/HTTL ngay 16/10/2017.

thanh toan nq goo Ky thanh toan lai Mgc dich sir dung vim vay

Ili slut dam bao

Thuyet minh nay la nrqt be) phan hop thimh và chc7c dpc chngval Bay coo tat chinh

27

CONG TY CO PHAN CAP NLYOC CHO LON S6 97, du6ng Plinth Haut Chi, quail 5, thAnh ph$ H6 CM Minh BAO CAO TM CIIINH Cho IcS, ice tothi nam ket thtic ngay 31 thfing 12 nthn 2018 Thuyet mink Bic) cdo tAi chink (Oen theo)

Khoan vay dai ton Ngan hang N8ng nghiep va Phat then Nang thOn ducte hoan tra theo bob bleu saw

31/12/2018 Trong yang 1 nam 3.737.480.000

Tit nam thir 2 den nam tha 5 18.687.400.000

Sau 5 ntim 4.767.260.986

ging 27.192.140.986 Trir: sO phai tra trong veng 12 thing (daqc trinh bay a phan nq ngan hp) (3.737.480.000)

phai tra sau 12 thing 23.454.660.986

Thue thu nhap doanh nghiep lioan lui phai tra

Chi phi tra trtrac dal ban

01/01/2017

Chuyen sang lqi nhuan trong nam

31/12/2017

Chuyen sang lqi nhuan (la) trong nam

31/12/2018

1.135.172.495

1.135.172.495

1.677.673.970

2.812.846.465

Quy khen thunng, pink Int

2017

Ti ngAy 01 thang 01

Trick lap cac qu5'& Içi

align

Chi (ply trong ram Ding khac TO nay 31

[hang 12

Quy khen thuang 1343.678.388 2.549.870.877 2.455.143.608 113.100.000 1.951.505.657 Quy phtic lqi 538.192.800 2.549.870.877 2.985.547.250 5.650401 108.166.828 Quy thtrOng Ban quail 19, dieu hAnh - 678.594.669 660.087.543 74.483.726 92.990.852 COng 2.281.871.188 5.778.336.423 6.100.778.401 193.234.127 2.152.663.337

2018

Quy lchen thacing 1.951.505.657 2.549.870.877 2.926.230.000 113.590.000 1.688.736.534 Quy philc loi 108.166.828 2.926.340.546 1.518.567.714 - 1.515.939.660 Quy thuerng Ban quail 19, dieu hanh 92.990.852 302.125.000 320.632.126 - 74.483.726 COng 2.152.663.337 5.778.336.423 4.765.429.840 113.590.000 3.279.159.920

Thuyei minh tiny ta mOi bOphan imp thank vet dux chc ding voi Bao coo MI chinh

28

CoNG TY CO PHAN CAP NtrOr cHcr LON SO 97, duOng Pham Han CM, mien 5, thanh phi) Ha CM Minh

SAO CAO TAI CHNH

Cho kt kA toin nam Ic6t thfic ngay 31 [hang 12 nam 2018

Thuytt minh Bin cao tài chinh (tip theo)

20. Vim au sir him

Bang did chieu biin dang can vim cha sit hem

V6n da'n tv can chi' se' hat

QuSi du tv phat trien

Lrri Wu* sau thue diva phfin plied COng

01/01/2017 130.000.000.000 57.386.667.692 21.946.515.784 209.333.183.476 Lai trong nam tnthc 14.273212.901 14.273.212.901 Trich lp can quy DTPT —DPTC 5.726.427.237 (5.726.427.237) Trich lap gulf khen thtrang, phim loi (5.778.336.423) (5.778.336.423) Chia có the trong nam (9.100.000.000) (9.100.000.000)

31/12/2017 130.000.000.000 63.113.094.929 15.614.965.025 208.728.059.954

Di-du chinh hdi tel theo Bien bcin kiln; toan nha nu& 1325.468.223 3.321968.223

01/01/2018 130.000.000.000 63.113.094.929 18.940.433.248 212.053.528.177 Lai trong nam nay 13.553.466.600 13.553.466.600 Trich lop cac guy' DTPT —DPTC 736.628.598 (736.628.598) Trich lp guy khen thvimg, phac loi (5.778.336.423) (5.778.336.423) Chia eatüc trong nano (9.100.000.000) (9.100.000.000) 31/12/2018 130.000.000.000 63.849.723.527 16.878.934.827 210.728.658.354

Thuyit minh nay là m6t b6phOn hop thanh va duvc doc cling val Báo cao tat chinh

29

---ituatutentru-c,-

CONG TY CO PHAN CAP isaroc CHQ LON St 97, duang Phom Him CM, quAn 5, thAnh phO Rh Chi Minh BAO CAO TM CHNH Cho IcS, ke [Min ram ket thilc ngay 31 [hang 12 am 2018 Thuyet minh BA° ego tAi chinh theo)

Chi tit vin au ttr cita cha s6 hiru

Theo Only chUng nhUn dung 1.1 doanh nghitp thay dti lan thir 3 st 0304797806 ngay 18 thang 05 nam 2018 do SC( Kt hoach va DAIL hr thanh 06 H6 Chi Minh cap, von ditu IO cna Cong ty la 13.000.000.000 VND. Tai ngay 31 thang 12 nUrn 2018, von ditu lt da ducfc ode to dong g6p da nhu sau:

Glity cluing nhOn Wing kir

CO doling doanh nghiOp sfra ad Ittn

thir 3 31/12/2018 31/12/2017

VND % VND VND Cons ty CO phut Dia Oc Chu Lan 3.000.000.000 2,31 3.000.000.000 3.000.000.000 NS hang TMCP Dong A 2.766.520.000 2,13 Cling ty Dim tu Tai chinh Nha Nutt Tp. HCM 3.005.000.000 2,31 3.005.000.000 3.005.000.000 Tang C8ng ty Cap nu& Sai Gen 66.304.000.000 51,00 66.304.000.000 66.304.000.000 Ong Le Huy Wing 21.567.900.000 21.567.900.000 Cac c6 (tong khac 54.924.480.000 42,25 36.123.100.000 36.123.100.000 COng 130.000.000.000 100,00 130.000.000.000 130.000.000.000

Thuyit minh nay la mat ba phan hop thanh va Ape clac ding y& Belo ado tai chink

30

CONG TY CO PHAN CAP NYCYC CHQ LON s6 97, &rang Phi= Hau CM, quhn 5, thank phd F16 Chi Minh BAO CAO TAI CHNH Cho nam tai chinh kat thec ngay 31 Mang 12 ram 2018 Thuyet minh Ban cáo tai ehinh (Pip thee)

CO phieu

31/12/2018 31/12/2017 s6 lugng c6 phieu dang k phat hanh s6 higng c6 phieu da ban ra Pang chimg Co phieu pho thong Ca phiau zru dal (loge duvc pha'n lout 112 van chid sa hau) s6 Mpg ca phieu dugc mua 13i (c6 plan quY) Cd phzeu pho thong Cd phiau zru dai (logi ducec phon log! a van chid sa hien) SO hrgng c6 phieu dang km hanh cd philu pha thong

phiau zeu dal awl dux phan Jaya lez van dui so' hieu)

13.000.000 13.000.000 13.000.000

13.000.000 13.000.000 13.000.000

•

13.000.000 13.000.000

13.000.000 13.000.000

Menh gia c6 phi6u dang urn hanh: 10.000 dang/c6 phieu.

Phan ph& tçi nhuAn

Trong atm, Ging ty da thpc hihn phan ph6i lgi nhuhb nam theo Nghl guy& s6 04NQ-DHDCD ngiy 27/4/2018 dm Dal HOi DOng C6 Dong thueng nieb nam 2018 Tam sau:

2018 2017 Chia di Pre cho the ca dang 9.100.000.000 9.100.000.000 Trich quy dhu ty phat hi& 736.628.598 5.726.427.237 Trich quy khen tinning 2.549.870.877 2.549.870.877 Trich quy phhc Igi 2.926.340.546 2.549.870.877 Quy thud/mg ban diet' hanh 302.125.000 678.594.669

Ciling 15.614.965.021 20.604.763.660

VI. THONG TIN BO SUNG CHO CAC KHOAN MTJC TRiNH BAY THONG BAO CIO KAT QUA MOAT HONG KENH DOINI1

Dun vi tinh: VND

1. Doanh thu thuAn ye ban hang va cung cap dick vu

2018 2017

Doanh thu than 1.005.813.045.826 983.312.053.071 Doanh thu cung cap nudc 987.885.944.779 953.820.050.915 Doanh thu cung cap dich vp 17.927.101.047 29.492.002.156

Doanh thu vfri ben hen quan 5.248.258.775 94.419.459.584 Tang Ging Cap nzzac Sal Gon 5.248.258.775 94.419.459.584

Ci)ng 1.011.061.304.601 1.077.731.512.655

Thuyet minh new a mat hap/ran hap thank va dupe elac ding vat Bah cao tat chink

31

CONO TY CO PHAN CAP NUIYC CHO LON

86 97, dung Ph6m Mu CM, qu6n 5, thanh ph6 HO al Minh BAD cÁo TA1CHiNH Cho nam Mi chinh k6t than nny 31 [hang 12 nam 2018

Thuyet minh Thio cao tAl chinh (tip theo)

Gil yen hang ban 2018 2017

GU van cung cAp nuArc 924.294.850.158 997.300.342.785 GM van cung dip clich 15.869.855.253 13.390.386.647 COng 940.164.705.411 1.010.690.729.432

Doanh thu hogt Ong tai chinh

Lai tien gri ngfin hang có kt han 3.089.489.837 1.162.882.466 Lai tien gal ngan hang khong kjf ban 41.208.916 78.156.524

376.400 C6 tire, Ica nhuan duce chia

ging 3.130.698.753 1.241.415.390

Chi phi tii chinh Lai tien vay 1.343.929.448 778.201.669 Ceng 1.343.929.448 778.201.669

Chi phi bin hang

Chi phi tin vien ban hang 11.866.003.689 10.441.217.636 Chi phi tong en, dung en 2.043.411.715 776.121.316 Chi phi khan hao 880.463.990 871.064.698 Chi phi bang tien khac 2.457.443.266 1.418.888.534 Ceng 17.247.322.660 13.507.292.184

Chi phi quilt I doanh nghib Chi phi nhan vien 20.542.809.736 21.252.851.285 Chi phi figuyen vat lieu 124.390.190 Chi phi de dung van phOng 3.587.533.532 3.416.392.145 Chi phi khan hao 3.850.771.711 4.057.926.000 Thue, phi va le phi 211.440.159 908.332.767 Thue a 1.650.840.600 713.097.000 Chi phi du phong giam pia 229.644 233 66.440.804

426.833.357 Chi phi Mai vu mua ngoai 324.529.865 Chi phi bang tin khde 9.802.491.593 7.534.037.199 gong 40.302.364.921 38.397.997.255

Lai nhudn khac

Thu nhap khae 2.263.773.424 7374.166.497

Thu nhap ban 116 sa mai than 10.000.001 72.727.280

Thu nhap khach hang dku ttr Ong cal khang hoan Ini 1.120.027.565 1.966.587.804

Xii 19 cang no tan dung 2.023.945.026

Thanh 19 tai salt ca dinh 73.650.822 62.236.105

Kluko sat cung cAp dirOng kg cAp thoat nude 6.536.000 25.046.000

Thug& mink la mot 60 phan hop thank va <Swot cIpc cling vol Belo min tat chtnh

32

CC1NG fl CO PHAN CAP NUtiC CHO LON S e 97, dung Pham Mtn Chi, qu(ui 5, thanh phe HO Chi Minh BAO CAO TAI C111}1H Cho nam tai chinh ket thac ngay 31 thing 12 Mm 2018 Thuyet minh Itio can thi chhilt (tip then)

2018 2017 Thu phi dinh mix nuerc, bOi thirdrng di den 4 thong cap ntreic 559.712.674 3.076.871.000

Thu nhap khac 493.846.362 146.753.282

Chi phi khiic 600.502.829 986.341.131

Chi phi hO su mai tit 7.692.000

Chi phi diu hr kh8ng holm Win kg cal 531.800.033 1.196.472.729

Chi phi bOi thirkg, di dei (336.881.939)

Chi phi Milk 61.010.796 126.750.341

Lqi nhuan (10) khac thuen 1.663.270.595 6.387.825.366

8. Chi phi thud thu nhap doanh nghiep hien hard]

2018 2017

Lcri uhuan (18) truot thud 16.796.951.509 21.986.532.871

- Doti vat hogt dOng stin zudt kink doanh nu& sgch 11.419.232.642 (6.586.429.346) - Dal vol hogt clang kink doanh khlic 5.377.718.867 28.572.962.217

Dieu chinh cho thu uhap chili thus (8.651.959.584) (5.723.136.630)

Tit: Thu nhap khans chiu thud 9.428.599.563 (6.448.660.175) Chenh loch tgm thed khoem chi phi tra truer 9.428.599.563 (6.448.660 175) Thu nhap khong chiu thul Mac COng: Cdc khoitn chi phi kheng dirk Ichtiu trir 776.639.979 725.523.545 Chi phi 'rich tricac chwa ca boa don chimg ter

Chi phi phgt n6p chain, truy thu thul

Chi phi khong lien qua hogt tong stin xuart kink doanh 37.857.370 239.523.545

Luang HDQT khong trur flip tham gia diOu hank 738.782.609 486.000.000

TY 1 uu dai den to kinh doanh nude such 23% 24%

Thu uh0p chit' thud 8.144.991.925 16.263.396.241 - Dal vOl hogt dOng son ructit kinh doanh mak such dux uu ddi 631.874.457 (2.950.319.608) - DOI vat hoot &Ong san zucit kinh doanh nut sock khang fluor uu dal 2135.398.601 (9.359.246.368)

- DOi vire hogt dons kink doanh khdc 5.377.718.867 28.572 962.217

Thug suit sip dung

- Doi vol hogt Ong san xucit kink doanh dugc uu ddi 10% 5%

- Doi vat hogt tang kink doonh khcic 20% 20% Chi phi thue thu Way doanh nghiep tinh tren thu nhap chiu thu e nam hien hanh 1.565.810.939 3.252.679.248

Cong ty nep thud thu nhap doanh nghi8p kir sau:

Dae vai hout d'eng chinh cria Gong ty thuijc danh mvc nganh nghe tru dal dem tu, Cong ty cc) nghia vu Op thud thu nhap doanh nghi8p veil thud sat 20% tren thu nItap chiu thue trong then gian 10 nem va vdri thue suAt pha thong tren thu nhap chlu thue trong cac nam tiep theo. Cling ty duce mien

Thwyjr mink nay in mat ha phan hap thank va dwpc dpc cling val Bao cáo tai chinh

1

33

CONG TV CO PHAN CAP NHOC CM) Lew SO 97, duOng Phom Hftu Chi, quan 5, thanh phO 136 Chi Minh BAC CAO TAI CIthH Cho nano tai chinh kit thoc ngay 31 thang 12 nam 2018 Thuyet minh Sao ego Uti chinh (titp then)

thug thu nhap doanh nghiep trong 2 nam ká ta nam bit du kinh doanh co !hi va tam 50% trong 3 nam lieu theo ke ter nam 2007.

Theo Bien ban ket Juan thanh tra thug se 1757/KL-CT ngay 14 thang 12 nam 2015 thl Ui IcY tinh thus nam 2009, Ding ty se dugc ap dung tru dai thug' thu nhap dearth nghiep thee guy dinh tai Thong tu 130/2008/TT-BTC ngay 26 thang 12 nam 2008 can BO Tai Chink cho then gian con loi. Do do den het kt tinh thud nam 2018, Cong ty da het then gian mien than' thee Thong tu so I34/2007/TT-BTC nen mirc tru dal Cong ty dugc huang cu the nhu sau : Time suAt 10% tir nam 2009 den nam 2021; giam 50% se thud thu nhap doanh nghiep phai nOp trong 9 nam tinh tfr nam 2009.

Nam 2018 Cans ty kheng con duct hating tru dai giam thue 50% deli von thu nhap ta heat Ong quan I phat triOn 110 thong cAp thoat nuck. Chi con duce htrang thue suat 10%.

Dei vat boat deng khac, Cang ty co nghia vu nOp thug` thu nhap doanh nghiep vat thue suit 20% tren thu nhap chiu time.

Chi phi thug thu nit@ p doanh ughiep hoan1ui

Chi phi tra trink did bun

01/01/2017 Chuyen sang lai nhujin tong nam

31/12/2017 Chuyen sang lcd nhunn tong nam 31/12(2018

1.135.172.495

1.135.172.495

1.677.673.970

2.812.846.465

Lai teen c phieu

Vic tinh Man lai tren cO phieu ca ban va 1i tren CO phiéu suy giam phan be cho cac co &mg sta hau cO phieu phe thong can Ceing ty dirge thtre hien teen ca set cac so lieu sau:

a) Lai co bin trail cO phieu

2018 2017 Lcri nhukIn phan 136 cho a clang so' him ce phieu 06 thang 13.553.466.600 17.598.681.128 Din SO trich cm, khen thuang, phhc Igi (4.728.595.339) (5.778.336.423) 144 nhuin phan 136 cho c6 dorm sof lulu a phieu pini thong 8.824.871.261 11.820.344.705 SO c6 phieu phe [Ming blnh cran km hanh trong nam a tinh Mica ban ten ce phieu 13.000.000 13.000.000 Lai ca ban teen cá phieu

b) Lai soy giam tren a phieu

Lqi nhu4n pilau 136 cho a thing s& him a phieu phi) thong

Tar: SO trich quy khen tinning, phi= len

679

13.553.466.600 17.598.681.128

(4.728.595.339) (5.778.336.423)

909

Loi nhu4n phan be cho cO diong sashay c6 phieu 06thông

Thuyit mink nay In mat fro phtin hip thank va dupe dpc cling yeti Bao cdo tat chinh

34

8.824.871.261 11.820.344.705

CC/NG TV CO PHAN CAP NUtiC CHO LON SA 97, dutnag PhAm I Chi, quan 5, thAnh phi, HA Chi Minh BAC CAO TAI CHiNH Cho nAm tai cilia kit thtic ngay 31 tilting 12 narn 2018 Thuytt minh Bath coo tai chinh (tip theo)

2018

2017 Clic khoan dieu chinh Igi nhuan sau thue thu nhap donnh nghiap de tinh loi nhuart phan b8 cho c ?hien ph8 thong khi sac dinh iAi suy giant tren ce phieu Loi uhuan thuac cti &mg stir him col phieu Ott theing ciia Citing ty throe dieu chinh do anh Ittn1Mg pha kiting A A So co phieu 018 thong binh guan Itru hanh trong 16, de

tinh lai co ban tren có phieu SO Wong c phieu phO aging do kin dugc phat hanh them

hrong c phi& binh guan hru halals di dirge dieu chinh do anti hair' ng pha bang

Lai suy giãm tren ci phieu

11. Chi phi sin %nit, kinh doanh theo yeu te Chi phi mot sach Chi phi nguyen liau, vat lieu Chi phi nhan ceing Chi phi khan hao tài ski ce dinh Chi phi dich vu mua ngoai Chi phi !chic bang tin Cang

8.824.871.261

11.820.344.705

13.000.000

13.000.000

13.000.000

13.000.000

679

909

730.503.009.319

709.111.563.222

11.691.803.964

6.618.589.539

103.608.125.393

104.020.195.457

45.692.358.185

44.500.206.731

47.948.005.670

58.322.958.205

58.271.090.461

143434.182.755

997.714.392.992

1.066.007.695.909

VII. THONG TIN B6 SUNG CHO CAC KHOAN MTJC TRINH BAY THONG MO CAO LUC CHUYEN TIEN Tt

Cac giao djch Wing bang tien kitting ant hiring den str bru chuyen tin t khing dune trinh bay tren Elko cao hru chuyen tin

2018

trong ram nen

2017 Mua sam/ say dtmg tai san trong kj/ chin thanh Man 2.555.816.179 322.635.546 CO the chin thanh Man 1.065.178.735 1.116.623.691 Lii vay chin thanh toan 282.419.687 Lai tien gun can do thu 941.469.774 83.437.500

Cie khofin giao dich bang tien ci inh hiring den scr Itru chuyen lien trinh bay trill Bio cao hru chuyen tien te Lai tien gni ngan hang con do thu cue{ kY trtrOc da

4 trong aim nen trot

thu trong kY nay 83.437.500 33.583.333 CO the narn Irak dirge chi tin trong Ict nay 1.116.623.691 1.084.960.576 Thanh man nem tien mua tai san c6 dinh 6.372486.740 17.942.280.968 Mua Sam titi san có dinh nam tnrik chi tra tong kt nay 322.635.546 2.026.912.084

Thuyit mink nay la mat ba phan hap thanhva chvc dpe cimgveri Sao cim rid chink

35

CONG TY CO PHAN CAP N1U141C OW LON s6 97, throng Phan] HOu Chi, qta 5, thanh ph6 H6 Chi Minh SAO CAO TA1 CHNH , Cho nam teti chin]] k6t thtic ngay 31 thang 12 niim 2018 nay& minh Ban tho tai chinb theo)

V111. NIIING THONG TIN ICH/tC

1. Nghiep try vit s6 du: can ben lien quan

Giao dick vol ceic ben lien quan

Can ben lien quan yeti Cons ty bao g6m:

Ben lien (wan

Tong C8ng ty Cap mac Sal Gen Cong ty Cons trinh giao theing C6ng Chanh Cang ty CP tu van Xay dtmg Cap Nude Xi nghiep Truyen Dan Nude such Cong ty CF Ttr Van XD CT Giao Thong Cong Chanh

IVSIan he

Cong ty niç (nem girl 51% win Dieu la) Cong ty thug tap doan Ging ty cling top dok Cling ty tang tap doan Cong ty cling tap doan

Ck nghiap vu phat sinh trong nArn gitta Cong ty veal the ben lien quan nhu sau:

2018 2017 Tang Cong ty Cap nuirc Sid Gen Mua hang hea (niter sach) 730.503.009.319 709.144.123.371 Mua vat us 4.636.179.000 14.692.408.240 Thue tàI san hot dang 47.521.172.313 57.285.331340 Lai vay phai tra 387.650.731 778.201.669 Phai tra XDCB vã TSCD 5.201.461.725 Phai tra do thu ba ve den dich vii khan 69.681.818 118.600.000 Phai thu do chi he 174.845390 Phai thu cho thue TSCD huyan Binh Chanh 10.365.741.056 3.000.941426 Phai thu do chuyen nhuong DEN huyan Binh Chanh 82.492.664.487 Phai thu do cung cAp dich vu khan (63.386.497) 8.925.853.671

Cana ty Cong trinh giao [hang tong Chan]] Phai thu do cung cAp dich vii 45.454.545

Cling ty CO Philo Tu vAn Xtty Aria CAp nithe Phai tra phi thue hian cong trinh XDCB, gia cOng clang lue nude 1.004.631.816 244.377.603

Ging ty CP Tar VAn XD CT Giao Thong Cling CUM Phai tra ?City clvng ca ban 717.510.137

Xi nghiAp Truyen Din Ntrot soch Phai thu cung cap dich vu (10.776.471) 292.797.381

Thiry& mink nay tet mot 60 phan hop thank va &roc dpc cling ved Boo can to; chinh

36

CONG TY CO PHAN CAP NITOC CHO LON SO 97, dating Pliant Btu CM, wan 5, thenh phO HO Chi Minh BAO CAO TAI CHiNH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2018 nay& minh Ban min MI chilli. (tip theo)

Tai ngay St tit& ky S Wan, cong no: veri cac hen lien quan nhu sau:

31/12/2018 31/12/2017 TOng Cling ty Cep nutty Sai Gbn Phai thu thucmg mai 12.951.055.881 104.486.986.997 Phai thu cac khoan chi he 15.695.000 2.987.027.416 Phai tra thircrng mai (95.768.554.632) (145.615.297.241) Phai tra phi thirc hien ming trinh XDCB (711.572.719) (7.109.095.468) Phai tra ti6n vay (27.192.140.986) (5.499.949.329)

Cling ty Cang trinh giao thong Ging Chtinh Phai tra dat con di ded &rang Ong (70.000.000) (110.000.000) Phai tra tien (trig [mem cung cAp dich vu

Cling ty CP fir vAn Xay dung Cep Nuerc truac phi time hien lap bac cao dau ttr va khan sat,

ttr thiet ke, Pr van giam sat ming trinh 103.158.207 446,849.460

Cong ty CP Tv VAn XD CT Giao Thong Clang Chfinh Phai tra Xay dung co ban 223.677.256

Xi nghiep Truyen DAn Nuive sach

Phai thu khac 15.695.000 15.695.000

Gino dick vOl cdc tharth vein qudn ij chit chat va cite a ;then cd lien quart

Cac thanh vien quan I char then va cac ea [Men co lien quan gam: cac thanh vien Hi Ming quan tri, Ban Giam MSc, Ice Man truong.

Thu nhqp cita cdc thanh vien qutin if dui chnt

Thu nhap dm the thanh vien (man ly chi) chet Cana ty trong nam nhu saw

2018 2017

Tien Krung 2.448.000.000 1.893.044.960

Cat Ichoan bao him phiti tra 86.772.535 77.739.486

COng 2.534.772.535 1.970.784.446

2. Rio cao theo bo phOn

BO phOn theo Ilnh vwc Idnh doanh

phoc vi rave dich gain 15r, cir eau g chile cüa ang ty dirqc chia thanh 2 bo phan horn Ong gem: B phan cung cap mak sach vá be phan lap dat, di clibi Ming he ntrac va cac dich vu khan. Tuy nhien, COng ty hot Ong chit yeu trong nth vim cung cep nuem sach can Bah vut can lai chi& tY le nhe, Ichong dang ke.

Thuyit minh neql la mat be phen hop thanhva duqc dqc cling y& Bao cdo tat chink

37

CONG TY CO PHAN CAP NU6C CHO L6N só 97, CluOng Film Mu CM, quail 5, Minh pho HO CM Minh BAO CAO TAI CHNH ChonAmtaichfnhldtthucngaysl Mang 12 nam 2018

Thuyit minh BA° cao tai throb (Sp theo)

BO phgn theo khu vvc din IS%

Total lo0 boat dOng cUa Clang ty du din ra a Ichu von hoot dOng kinh doanh caa Cang ty (quan 5, quan 6, coign 8, qugn Binh Tan).

3. Cang co tai chinh

Ouin lf nii ro vim

C8ng ty quan trj nguan von nbitm dam bao rang Cong ty c6 the vaa boat dOng lien toc vita ten da h6a Igi fch cUa dm ca dOng thong qua tai tin haa so dtr tiguOn von va ding nq.

Can true vOn caa Cana ty gam nq thuan (the khoan vay ram dtrqc trinh bay tai Thuyet minh s6 V.16a va V.16b trir di flea va cac khoan tuang throng tian) va phan vOn thuijc sâ hthi cüa Cang ty (bao gam van g6p, can guy do ti-ft va Icti nhuan sau that chtra phAn phai).

sd don My tat chinh

sO den bay Uri chinh cüa C8ng ty tai ngay kat that kS, ké Min nhu sau:

31/12/2018 31/12/2017 Cac khoin vay 27.192.140.986 5.499.949.329 Tnlr: Tien vit cat khoan tacmg throng tien (32.462.303.526) (50.360.540.017) Nq than (5.270.162.540) (44.860.590.688) Van cha sâ hau 210.728.658.354 212.053.528.177

TS' I nq than tren vOn chin so. hilt (0,03) (0,21)

Citc chinh sUch k toin chü veu

Chi het can chinh sach ké toan chi yau va can phtrang phap ma Ceng ty Sp dpng (bao g6m the tieu chi a ghi nhan, ca st5 xac dinh gia tri Va ca sar ghi nhan cac khoan thu &lap va chi phi) dal voi tirng loai tai san tai chinh va c8ng no tai chinh duct trinh bay tai Thuyat minh so 111.3.

Cac loai cane Cu tai chinh 31/12/2018 31/12/2017

Cia trj ghi so GM tr1 ha If Gig tri ghi s6 GiA trj hop IS. TM sin tai chinh Tin va cac !Moan Mang dtrong den 32.462.303.526 32.462.303.526 50.360.540.017 50.360.540.017 Dau hr nam gi0 den ngay ciao han 50.605.083.234 50.605.083.234 8.330.000 8.330.000 Phai thu caa khach hang 18.747.944.300 18.747.944.300 111.925.704.548 111.925.704.548 Phai thu khan 954.762.408 954.762.408 3.078.366.431 3.078.366.431

COng 102.770.093.468 102.770.093.468 165.372.940.996 165.372.940.996

No' phai trA tAi chin!) Phai tra cho nguai ban 106.546.476.852 106.546.476.852 153.361.303.772 153.361.303.772 Chi phi phai tra 12.090.394.702 12.090.394.702 39.515.227.083 39.515.227.083 Phai tra khac 26.589.676.638 26.589.676.638 34.079.979.300 34.079.979.300 Cac khoan vay 27.192.140.986 27.192.140.986 5.499.949.329 5.499.949.329 ging 172.418.689.178 172.418.689.178 232.456.459.484 232.456.459.484

Any& mad; nay la mit ba phan hpp thanh va dupe dpc cling vdri Bcio cap tat chinh

38

C6NG TY CO PHAN CAP NVOC CH6 LON S6 97, throng Pham HIM Chi, qufin 5, thanh ph6 H6 CM Minh BAO CAO TA1 CHINE Cho nam tai chinh het than ngity 31 thang 12 nam 2018 Thuyit minh Bao eao [Ai chinh theo)

Gia tri hqp I caa cite tài san tai chinh va c6ng nq tai chinh phan anh theo gia tri ma ming cu tai chinh c6 the chuyen di trong met giao djch hi'en tai gala cac ben tham gia, ngoai trir trutmg hap bat bulec phai bin hoc thanh l. Cong ty sir dung cfic phuong phap va gia djnh sau a trot tinh gia trj hop ly cila cite tai san tâi chinh va rig phiti tit tai chInh thu sau:

- Gia trj hop ly etth lien va clic Ichoan tucmg throng tiEn, cac khoan dau tir nam gat den ngay dao hart, phai thu cüa khach hang, phai thu khfic, phai trit ngueri ban, chi phi phai tra, phai tra khac Va cat khoan vay tuong throng yai gia trj so sitch (da tri) do phong cho phan tree tinh c6 kha ding kheng thu heti) dm the khoan num nay do cac cling cu nay c6 ngan hat

- Dói veri cac tai san tài chinh va thing no tài chinh ma khong da tilting tin MI Witting d'e xac djnh gia trj hop ly tai ngay lap Bao cao tai chinh, gia trj ghi ser caa the khohn moc nay duct the hien thay cho gia.trj hop IY.

Muc tieu luau nii ro tIl chink

Ong ty da rcay (long h theng quan l rai ro nham phat hien va dank gia cite rüi ro ma C6ng ty phai chju, thiet lap cac chinh sitch va quy trinh kiem soat rài ro ar mix chap nhjin duct. He theng quan Mire disc xem xet lai djnh ky nhim phan lath nhi-mg thay di câa dieu kien thj titan va hoat tong mia C8ng ty.

RAI ro Si chinh bao gem nil no thj truerng (bao gam nil no gia (nli ro ngoai S), rai ro lai sok vti Mi ro ye gia), rai no tin dung va riM ro thanh khoitn.

Rid ro thi trtrang

RCA no thj trutmg la rai no ma gia trj hop ly hoc the luting tien tong ttrong lai caa ming cu tai chinh se hien Ong theo nhfing thay dei ciut gia thi tnrimg. RUl ro thj truerng bao gem 3 loai: riM ro ngoai S, Mi ro m suit va nil ro ye gia khac.

Clang ty cia thoc hien denh gia met each than tong cac nil no thj truang lien quan den heat kinh doanh và cho rang Cling ty khong c6 rai ro tong yeu nao lien quan den so bien deng cila ty gin va Mr thay del v gia khac.

Ouan IY rai ro !Ai sal

Rai ro 151 suit la rid ro ma gia trj hem ly hoc cac luting tien trong tuang lai caa &Ong eu tài chinh së hien dung theo nhalng thay 461 dm 15i suat thj truemg.

Toth bet cat khoan vay caa C8ng ty la tir ang 'y mg va cat C8ng ty tong ding doan veri lai suit On did nen Cong ty khan co nil rove lai suat.

Eli ro tin diing

Rai ro tin dung la rai thma met ben tham gia tong hop clang Icheng c6 kha nang Mire hien dirge nghia vn caa minh dfin den ten that ye tai chinh cho Cong ty.

C8ng ty 0 the rai ro tin dung tic can hot king kinh doanh (chit yen dei vOi các khoan phai thu cria Ichich hang) vi boat dong tai chinh (tien gin ngan hang..).

Phcii thu Ichcich hang

Cong ty giam thieu rai ro tin dung bang each chi giao djch yin cac don vi c6 kha nangtàl chinh tit, yen tau ma thu tin ding dea ved cac don vi giao djch lan dau hay chin c6 thong tin ye kba nang tai chin}, va nhân vien k toan tong no: tbuemg xuyen theo dôi no phai thu de don Mk thu heti. Tren ca ser nay va khorin phai thu Gila Ceng ty lien quan den nhieu khach hang MSc nhau nen rai ro tin dung kheong tap trung vao melt Ichach hang nhat djnh.

Thityit mink nay la mat ba phan hap thank va claw duc cling vat Bao cao rat chinh

39

CONG TV CO PHAN CAP NHOC CHO LON só 97, diftmg Pham Han Chi, guan 5, thanh MI6 Hie Chf Minh BAO CAO TM CHINH

Cho nem tai chinh ket [him ngay 31 [hang 12 Mina 2018 Thuyet minh Han tho tai chinh (tiep theo)

Tih: gal nem king

Cac khoitn tien ngan hang caa Cong ty duet giri tai cat nem hang letn, 06 uy tin trong nu6c. Ban Clam d6c Cong ty khong nhan [hay c6 Si ro tin dung treng yeu ter cdc khoan tien gui nay.

Rut ro than!: khoan

Rai ro thanh khoan lit red to Cling ty gap kh6 khan khi thuc hien nghTa va tai chinh do thieu flan.

Rai ro thanh khoan ciia C8ng ty chit yeu phat sinh tir viec citc tai san tài chinh va n phai Ira tai chinh c6 cac theri diem dao hen tech nhau.

Mac dich quan I rai ro thanh khoan nham dam bito do nguan vOn de dap ting cat nghTa vv tai chinh hien tai vit tuang lai. Tinh thanh khoitn cling diruc Cang ty quan l nhAm dam bio mire phu trei gala &Ong nq den han va tai sin den han trong ky 6 mac co the duce kiem sok deri veti sO vOn ma C8ng ty tin rang c6 the to ra trong d6. Chinh skh caa‘Cong ty lit theo del thuang rcuyen cat yeu eau ye thanh khoan hien tai va du hen trong twang lai nham dam bao °ling ty duy tri da mac du phOng tian mat, tic khoan vay va da vOn ma cfic chit so* hi-Yu cam ket g6p nharn dap Ang cat quy dinh ve tinh thanh khoan ngan hart va dai han hon.

Cac Bang dued day trinh bay chi tit cac mac dao han theo hçp dtmg con lai doi veri tài san tit chinh vá c6ng ca aç tai chinh phi phiti sinh va thin han thanh Man nhu dil duet thea thuan. Cac Bang nay duct trinh bay dua ten thing tien chin chiet Ichau caa tai san tai chinh va dong tien clam chi& kheu caa tens nu tai chinh tinh theo ngay sOn nhat ma Con ty phai tra. Viet trinh bay thong tin tai san titi chinh phi phai sinh là can thiet de hieu duct viec man 1 rai ro thanh khoan ciia Cling ty khi tinh

Tu. 1 nam trey twang

Tren 1 nap) den 5 nam Teen 5 ndm COng

31/12/2018 Tien va eac khoan Mang ducmg tie° 32.462.303.526 - 32.462.303.526 Dan tu nem gift den ngay dflo han 50.596.753.234 8.330.000 - 50.605.083.234 Phai thu ctia khach hang 18.747.944.300 18.747.944.300 Phai thu khan 941.469.774 13.292.634 954.762.408 COng 102.748.470.834 21.622.634 102.770.093.468

Phai tra cho nguiri ban 106.546.476.852 106.546.476.852 Chi phi Olaf tra 12.090.394.702 12.090.394.702 Phai In khan 10.217.861.297 16.371.815.341 26.589.676.638 Cac khoan vay 3.737.480.000 18.687.400.000 4.767.260.986 27.192.140.986 Ceng 132.592.212.851 35.059.215.341 4.767.260.986 172.418.689.178

Chenh Itch thanh khorin than (29.843.742.017) (35.037.592,707) (4.767.260.986) (69.648.595.710)

31/12/2017 Tien va cac khoan tuong throng tien 50.360.540.017 50.360.540.017 DLL tir nArn gift den ngay dao han 8.330.000 8.330.000 Phai thu can khach hang 111.925.704.548 - 111.925.704.548 Phai thu khac 3.070.464.916 7.901.515 - 3.078.366.431 Ceng 165.356.709.481 16.231.515 - 165.372.940.996

Phai trit cho ngutri ban 153.361.303.772 153.361.303.772

Thuyit minh nay to mat ha phan hop thanh va throe don cling vat Bao al° tai chink

40

thanh khoitn duet quan l Wen co ser tong :iv vit tli sin than.

CONG TY CO PHAN CAP NVOC CHO LON se 97, &Ong Phom Han Chl, quart 5, thank! pa H8 Chf Minh BAO CAO TAI CHINN Cho nem tai chtnh k& thac ngay 31 thang 12 Mm 2018 Thuyet minh Bin cao tAl chinh (tip theo)

Chi phi phai tra

TO 1 am trer awing

Tren 1 nam den 5 Tren 5 nlim nam COI*

39.515.227.083 - 39.515.227.083 Pal tra Mac 15.234.719.089 18.845260.211 - 34.079.979.300 Cdc khan vay 1.788.212.721 1711.736.608 - 5.499.949.329 Cann 209.899.462.665 22.556.996.819 - 232.456.459.484

ChEnh Itch thanh khoan than (44.542.753.184) (22.540.765304) - (67.083.518.488)

Ban Giam dc danli gia mire tip trung rüi ro thanh toin 6. mire cao do clic cling no tai chinh cao hcm tai san Ili chink my nhien, Ban &rim dOe tin rang hoat dang lcinh doanh cüa Gong ty có the to ra di% nguen tien de dap img the nghia vii tai chinh dao ban.

4. SO lieu so sank

Trong Icji k torin ket Mac ngay 31 thing 12 Mm 2017, C8ng ty c6 phat sinh melt so sal sat theo Bien ban lam vice cüa Kiem toin Nhe nuirc s6 13/TB-KV IV ngiy 08 thing 01 nam 2019. Cong ty dit trinh bay lai Bao cao tar chinh nam truirc a dieu chink sal sat nay.

Anh htrang cUa viec dieu chinh sai sot teen dn mOt so chi lieu tren Bao cao tài chinh cho ke Man Mm ket thim ng?ty 31 thang 12 Mm 2017 thu sau:

Bang can did ki loan

Phai thu ngin hart khach hang

Chi phf trá fru& dai han Thue va cac Moan phai Nha ulnae Thu e thu nhap bean lai tra Loi nhuftn sau thue chua phan phoi

31/12/2017

(Da &qv trinh bay frank day)

Trinh bay lui 31/12/2017

(Da dime trinh bay 130

cila 112.385.056.009

55.824.218.982 nOp

15.384.220.961 phiti

1.190.306.171

15.614.965.021

1.525.740.075

3.582.090.370

1.837.495.894

(55.133.676)

3 325 468 227

113.910.796.084

59.406.309.352

17.221.716.855

1.135.172.495

18.940.433.248

Belo cao kit qua hoot *Ong kink doanh Mm 2017 Nam 2017

(Da dine trinh bay Trinh bity (Da drat trinh [rut day) bay lai)

Doanh thu ban hang va mu% cap chch vg 1.076.667.658.717 1.326.730.500 1.077.994.389.217

Gia von hang ban 1.014.102.406.470 (3.411.677.038) 1.010.690.729.432 Chi phi pan l doanh

37.995.290.353 402.706.902 38.397.997.255 nip Tang loi nhuan ká tofin tank thue 17.650.832.235 4.335.700.636 21.986.532.871 Chi phi thue thu nhap doanh nghiep hien Minh 2.187.313.163 1.065.366.085 3.252.679.248

Chi phi thug thu nhap 1.190.306.171 (55.133.676) 1.135.172.495

Thoth mink nay la mat ha phan hpp thank va dwoc dpc ding vel Bdo cáo tai chink

41

CONG TY CO PHAN CAP NVOC CHQ LON SO 97, &Ong Phtun Rau Chi, quan 5, thanh obi Chi Minh BA° CAO TAI CHiNIT Cho niirn tai chfnh kOt thtic ngay 31 thang 12 nam 2018 Thuyet min h Bat) cao tai chink (lieu then)

Nam 2017 (Da dirge trinh bay

truer day)

Nam 2017

(Da dirge trinh bay lui)

Trinh bay Ii

doanh nghiep hoar, lai

Lai co ban tren c phi& 846 63

Lai suy giarn tren co phieu 846 63

Bijo cdo Law chuyin tthn

909 • *

909

Lqi nhuan tnrac thue Tang, Giam ale khoan phai thu Tang, giam cac khoan phai tra (1Chang ke lai vay ghat Ira, thud thu nhap doanh nghiep phai n0p) Tang, giam chi phi tra try&

Nam 2017 Nam 2017

(Da dusyc trinh bay Trinh bay 1a1 (fla duvc trinh

fru& day) bay 4)

17.650,832.235 4.335.700.636 21.986.532.871

(96.016.310.218) (1.525.740.075) (97.542.050.293)

49.694.341021

772.129.809 50.466.470.830

2.891.616.618

(3.582.090 370) 690.473.752)

5 Cfic sty kian phat sinh sau ngiy ket thiic ky ke toan

Ban Giam deo C6ng ty khang dinh khOng co sv kin nao phat sinh sau ngay ket them kj, k tom m yeti cAu can phai duct dieu chinh hay trinh bay trong Brio cao tai chinh cüa Ding ty.

Thanh phO HO CM Minh, ngay 11 thang 03 nam 2019

NGUYEN TAT KIM LOAN Vit TH1 NHLY QUITNH Ngthri lap bieu ICE toin trutsig

HUYNH TUAN AlNH Giam dtic

Thuyit minh nay la mat bo phan hpp thanh va clupc clop ding vol Boo coo tin chinh

42

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NO Tnmg Reptssentslan Ottlot 72 R.0011. Ng42. Ilmah flume SOW. tilm Tang OW anamh Ni Canna

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Yung rift 200naclehffice Office 568 Nguyen An Mail Valet tag* An Nab Wain, Vimg Its Clay. Ss - %mg Tag Pro0444 TO ;(84454) 3563 21.- 810 : 034-294) 3983 605

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3 Emu 491196110811833W-3111.

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