) Co.NG VAN 1 An - business.gov.vnbusiness.gov.vn/Portals/0/Cong-Bo-Theo-QD36CP/Bo-Nganh-Qly/BO CONG... · Cac thanh vien cña HOi dang thanh vien va Ban Teng Giam dee da dieu hanh

fe-r9q\) ea r i'llOACH VA oku Tit

Co.NG VAN 8Eiki , TONG CONG TY GIAY MT NAM - CONG TY ---/i5r42

Ns A t 1 CONG TY An TONG CON 31re eit

BAo CAO TAI CHINTH TONG HOP DA DIJVC ICIEM TOAN CHO NAM TAI CHINTH KET TIHJC NGAY 31 THANG 12 NAM 2017

Ha N01, Mang 03 neim 2018

TONG CONG TY MAY VIn NAM - CONG TY TNHH CONG TY MV TONG CONG TY

NO! DUNG TRANG

BAO CAO CCM BAN TONG GIAM DOC 02 - 03

BAO CAO MEM TOAN DOC LAP 04 - 06

BANG CAN DOI ICE TOAN 07 - 09

PHI) LVC 01: BANG CAN DOT ICE TOAN ICHONG BAO GOM SO LIEU 10 - 12 BAO CAO COA BAN QUAN Li( DIY AN NHA MAY BOT GIAY PHISONG NAM

BAO CAO ICET QUA HOAT DONG ICINH DOANH 13

BAO CAO LISU CHUYEN TIEN Tt 14

PHI) LIJC 02: BAO CAO LUIJ CHUYEN TIEN tt KHONG BAO GOM SO 15 LI.SU BAO CAO COA BAN QUAN Dr( DV. AN NHA MAY BOT GIAY PHITONG NAM

THUYET MINH BAO CAO TAI CHINH 16 - 99

TONG CONG TY MAY VIST NAM — CONG TY TNHH CONG TY MC TONG CONG TY

BAO CAO CtJA BAN TONG GIAM DOC

Ban TOng Giam clec Teng C8ng ty Giay Viet Nam — Cling ty TNHH trinh bay bao cao nay ding voi Bao cao tai chinh tong hop da duce kiem toan Qua Cong ty mg T8ng Cong ty Giay Vig't Nam — &ling ty TN1TH (sau day goi tat la "Ging ty mg TOng Cong ty") cho nam tai chinh ket tithe ngay 31/12/2017.

ROI HONG THANH VIEN VA BAN TONG GUM DOC

Cac thanh vien cña HOi dang thanh vien va Ban Teng Giam dee da dieu hanh Cong ty mg Tong Cong ty trong nam va den ngay lap bao cao nay gam:

Hen citing thanh viên

Ong Hoang Quoc.Lam Ong Vu Thanh,Binh Ong Nguygn Van Ng9c Ong Trail Dang Khanh Ong Nguyen Que San

Ban Wong Gam thic

Ong Nguygn Viet Dim Ong va Thanh Binh Ong Trinh Van Lam Ong Hoang Van Vuong Ong Ta Di? Long Ong Nguyen Thanh Quang Ong Mac Manh pang Ong Nguyen Tien Vinh

Ban Kim sok

Ba Nguygn Thanh Huyen Ba Tian TM Thu Hang

Ong HuYnh Dc Dung Ong Dang Ng9c Quynh Ba Ding Thi Kim Oath

Chn tich Thanh vien Thanh vien Thanh vien Thanh vien

Tang Giant dc T6ng Giant dee , Pho Ting Giant doe Pho Tong Giam doe PM Tong Giam d8c Ph6 Teng Giant d6c PIM Teng Giant dec Pho Tong Giarn dee

Tnremg ban Thanh vien

Thant' vien Thanh vien Thanh vien

Nghi km & ngay 01/12/2017 Da nghi him theo che d'e

136 nl*m k tr ngay 21/09/2017 Mign nhiem tic ngay 21/09/2017

Da nghi him theo chedo BO nhiem lee tic ngay 01/01/2018

B6 nhiem ke tic ngay 01/07/2017

toin trireme

Ong Nang Van Quyet

CAC STY SAU NGAY ICET TH(JC NAM TAI CHI NU

Ban TOng Giam dim Ging ty khang dinh rang Ichong c6 so kin nao sau ngay ket thac ram tai chinh, c6 anh huerng trong ygu, can phai dieu chinh hoac c8ng be trong Bao cao tai chinh tang hop kern theo.

TRACE. NHICM CiJA BAN TONG GUM DOC

Ban TOng Giam d6c Teng Cong ty ce, trach nhiem 1p Bao cao tai chInh tong hop hang dam, phan anh met each thing thoc va hop ly tinh hinh tai chinh cling film ket qua hog deng kinh doanh va tinh hinh ltru chuyen tien t cüa Cong ty m Tong ,Cong ty trong nam. Trong viec lap Bao cao tai chith tong hop nay, Ban TOng Giam doe duo° yeu eau phai:

2

TONG CONG TY Gill' VIET NAM — CONG TY TNITH CONG TY ME TONG CONG TY

BAO CAO CCU BAN TONG GIAM DOC (TIEP THEO)

TRACH NITICM CilA BAN TONG GUM DOC (TIEP)

Tuan Mu chuen muc ke toan, the de ke toan doanh nghiep Via Nam va cac quy dinh phap ly c6 lien quan den viOc lap va trinh bay Bao cao tai chinh t6ng hop; Lua chon ca.c.chinh sach ke toan thich hop va ap dung cac chinh sach 46 met each nhat quan; Dim ra cacxet doan va Ink tinh ma each hop 19 va than tong; Neu ro cac nguyen the ke toan thich hop c6 duce tuan thit hay khong, c6 nhimg ap dung sai lOch tong yeu can dirge cling bo va giai thich trong Bao cao tai chinh tong hop hay khong; Thiet ke va,thirc hien kiem soat nei be met each him hi'eu cho mxJc dich lap va trinh bay Bao cao tai chinh tong hop hop lY nham hart che rai ro va gian lan; va Lap Bao cao tai chinh ging hop ten ccr sOrtioat deng lien tuc trir trulmg hop khong the cho fang Cling ty mg TOng C8ng ty sO tiep tue boat ging kinh doanh.

Ban TOng Giarn dOc TOng Ging ty chiu trach nhiem dam ban rang sO toon dirge ghi chap met each pha hop de phan anh met each hop ly tinh hinh tai chinh dm Cling ty mg TOng C8ng ty & bat

thbi diem nao-va dam bao rang Bao cao tai chinh tong hop dirge 1p va trinh bay phii hop voi Chuan mix ke toan, Che de ke toan doanh nghiep Via Nam va ode Quy dinh phap lY c6 lien quan. Ban TOng Giam &Se cling chili tech nhiem dam bao an toan cho tai san cüa C6ng ty mg T6ng Cling ty va thoc hien cac bien phap thich hop de ngarn chan va phat hien cac hanh vi gian lan va sai pham

khac.

Ban TOng GiamdOc xac nhan rang Cong ty m TOng COng ty da tuan thii cac you au nett ten trong vistc4.4 Bao cap tai chinh tOng hop.

„03.------j—.t.c•;\ Thay mat.a, i diOn Ban Tong Giam doe

v. i. -TottiG C6NG ( GI AY It

Nguyen Viet Dire Tang Giant d6c Ha Ned, ngery 29 1/icing 03 nam 2018

3

UH CONG TYTNHH Kig'M TOAN VA TUVAN UHY y Sot: 1 /2018/UHY- BCKT

BAO CAO KIEM TOAN DO LAP - 36 KEHOACH VA Dikb TU

CoNG AN DEN

Kinh girt: 1191 slang thanh vien va Ban Tang Giam LI t3 AY 06- 4. AC Tong Cone ty Giay Vi9t Nam - Cone ty TN

CI-11,"! EN

Chang toi da kiem Man Bao cao tai chinh thug hop kern theo ea-Col-wry me Tong-Cling ty GiAy Viet Nam Cong ty TNHH,(goi tat la "Cong ty me Tong Cling ty"), dupc lap ngay 29/03/2018, tit trang 07 den trang 99, bao gem bang can clei ke than tai ngay 31/12/2017, bao cao lc& qua hoat &Ong kinh doanh, bap cap km chuyen den t cho nam tai chinh ket thirc ding ngay va ban thuyet minh Bao cao tai chinh tong hop.

Trach nhiem dm Ban Tong Giam dOc

Ban Teng Giam dee Teng Cong ty chju trach ,nhiem v viec lap va,trinh bay, trung thvc va hop 19 Bao cao tai chinh tong hop elm Cong ty me Tong Gang ty theo chuan mut ke man, che dO ke Man doanh nghiep Viet Nam va cac quy dinh phap 19 ce lien quan den vie lap và trinh bay Bao cao tai chinh tong hop va chin trach nhiem ye kiem soat nOi be ma,Ban Tong Giam doe xac dinh la can thiet de dam bao,cho_viec lap va trinh bay Bac) cap tai chinh tong hop khong c6 sal set trong yeu do gian Ian hoc nham Ian.

Trich nhiem cita Kiem toan viên

Trach nhiem ella chang toi ,IA dua ra 9 kien v Bao cao tai chinh teng hop dva tren ket qua dm et kiem toan. Chang tOl da tien hanh kiem toan theo the chart nitre kiem toan Viet Nam. Cac chub rntrc nay you can chung toi, tuan thu chuan nitre va the quy dinh ye dao dire nghe nghiep, lap ke hoach va dive hien en& kiem toan de dat dirge sir dam No hap 19 ve viec liu Bap cao tai chinh tong hop tha Ging ty me Tong Gong ty co cOn sai s6t trong yeu hay khong.

Gong vice kiem, toan bao gem thve hien cac. thir tyc nham thu thap cac bang chirng kiem toan ye cac se lieu va thuyet minh tren Bao cao tai chinh tong hgp. Cac thir tuc kiem toan dirge Iva ellen dkra tren )(et (loan ctia Kiem loan vien, bao .g6m danh gia rid ro c6 sal sot tong yeu trong Bao the tai chinh tong hop do gian Ian hoc nham Ian. Khi dive hien danh gia cac raj ro nay, Kiem toan vien da xem xet kiem soat Wei be dm Cong ty me Tong Gong ty lien quan den viec lap va trinh bay Bap con tai chinh tong hop trung thirc, hop 19 nham thiet ke cac thn We kiem loan phn hop vOl tinh hinh thvc to; tuy nhien khong nham mvc dich dua ra 9 kien, ve hieu qua dm kiem sok nei b0 cua Cong ty me Tong C6ng ty. Cong viec kiem wan cling bao gom (bull gia tinh thich hop dm the chinh their ke toan dirge áp dvng va tinh hop 19 tha cac trot tinh Ice than ena Ban Tong Giam doe, cling nhu clan!) gia viec trinh bay tong the Bao cao tai chinh tong

Cong viec kiem Man Bac) cap tai chinh Wing hop cho nam tai chinh ket Mac ngay 31/12/2017 dm Cong ty mc Tong Cong,ty nham dim ra 9 kien ve tinh hinh tai chinh theo cac thh tve kiern toan thong thuong, khong nham dim ra 9 kien ye gia tri quyet toan von dau Ut cong trinh hoan thanh. Cong viec nay chi time hien dirge khi tien hanh the thir tvc kiem Man dac thn va chi tiet han op dvng rieng cho cong tac kiem toan guy& toan.von dau tu cac cong trinh xay dung ca ban hoan thanh. Chang toi tin 'arcing rang cac bang chirng kiem loan ma chung t6i da thu thap duce IA day dii Nth thich hop de lam co. SO. cho 9 kien kiem Man ngoai frfr ella chimg tel.

Ca sfr ella t kien kiem toán neoai frit

Tren bang can (lei kg loan kem theo, gia tri ena "Quy phire lei da hinh thAnh tai san ce dinh" tai ngay 31/12/2017 vai se tien 2.523.859.496 deng (tai 31/12/2016 se ti& 2.945.693.801 deng) da dupe tach ra khoi chi tieu "Quji khen thuong va phtle 191" (ma se 322) va trinh bay tai chi tieu "Nguon kinh phi, quy khac" (ma s6 430) la chtra phO hop vol quy dinh ella che dO kg Wan doanh nghiep Viet Nam. •

Try 56: Tang 9, T6a nha HL 82 Ph6 Duy Tan, Quyn flu Gigy, Ha 1401, Vitt Nam

Dian thoyi: 84 24.37557446 Fax: 84 24.37557448 www.uhy.vn

UHY Queic 16

4

MO CAO KIEM TOAN DoC L (TIEP THEO)

Or set ctia kin kiem than ngoai trir (tip)

Vic trinh bay lai thu tren theo hueng clan dm ti tham tra c6 phan h6a nham mug dich loai gia tri • Quy thee Igi da hinh thanh tai san ea dinh ra khôi ng phai tra thvc te dé tinh gia tri thve te von Nha nuot tai doanh nghiep khi xac dinh gia tri doanh nghiep de c6' phan

Chang toi da dive hien th thuekiem toan can thietenhung khOng thu thap dirge day du bang

clurrng kiem men thich hop a co the dim ra 9 kien ve s8 du hang tan kho la nguyen lieu day, day thep ma kern va h6a chat dia Ban quan 19 Dv an Nha may Bet giay Phucmg Nam tai ngay 31/12/2017 yeti s1S tien 28.931.759.070 don dirge trinh bay tai chi lieu "Hang tan kho" tren bang can di Ice toth tang hgp kern theo. Theo giãi trinh tha Ban quan ly Dv an Nha may Bet giay Phuang Nam thi hang tan kho la nguyen lieu day va h6a chat a. kern chat lugng, Ban quan 19 dkr an da bao cao BO Clang thuang, BO Cong thuang da c6 van ban xir 19 khi thve hien ban dau gia toan be tai san va hang tan kho Dc an Nha may bet giay Phuang nam theo chi ciao cña Chinh phi!.

Chiing t8i chin nhan dirge day NI cac bien ban del chieu c8ng ng t3i rigay 31/12/2017 gicra Ban quan ly Dv an Nha may Bet giay Phut:mg Nam yen cac ea than, don vi tham gia thkrc hien Dv an (khong bao gam cac khoan vay). Theo giai trinh tha Ban plan 19 Dv an Nha may Bet,giay Phirang nam thi cac khoth ding ng nay dang tan tai, vtrang mac, khong xfr 19 duct va doi chieu dirge. Day la the khoth ng bat binh thuong, T8ng ding ty Giay via nam va Ban dang khed kin ra tea a x.fr 19 ng. Do do, sa du cons ng phai thu, phai tra ena Ban quan ly Dv an Nha may Bet giay Phucmg Nam trong bang can dOi ke toan tong hap kern theo dirge xac dinh tren ca sec chimg tit chi phi, thanh toan do Ban quan ly Dv an cung cap.

kien kiem toan ngoai trir

Theo 9 kin elm chung tai, ngoai trir anh huong elm van a nen tai doan "Co s6 dm 9 kien kiem toth ngoai nix", BS tho tai chinh tang hgp da phth anh thing thug va hgp 19, tren the khia canh trgng you, tinh hinh tài chinh dia Cong ty mg Tong Cong ty Giay Viet Nam - Cong ty TNIEI tai ngay 31/12/2017, cling thu ket qua hoat deng kinh doanh va tinh hinh km chuyen tien te cho nam tai chinh ket thug ding ngay, phO hgp yogi Chuan mvc ke toan, Che de ke toan Doanh nghiep Viet Nam va the quy dinh phap ly c6 lien quan den viee lap va trinh bay Bao cao tai chinh tong hgp.

VAn de an nhAn manh

Tai thuyet minh so 7 elm phan thuytt minh ,bao cao tai chinh kem theo, khoan OIL thu khac elm COng ty mg Tong Cong ty bao gem chi phi dau tir ring trang bi thiet hai do baolOc va san benh phat sinh trong nam 2015 va nam 2016 voi s8 tien la 14.647.151.734 (king trinh bay tai chi tiou "Phai thu khae" tai ngay 31/12/2017 (tai ngay 31/12/2016 la 15.204.811.778 'tang) teen bang can doi ke toan tang Imp kern theo. Dien tich ring bi thiet hai elm cac gong ty lam nghiep c6 the than dm kiem tarn va UBND xa, can be pheng Quail ly tai nguyen rUng-Tong Cling ty Giay Via Nam. Tuy nhien, the ho so thiet hai nay chi ghi chung chung la do bao be, sau benh hat 1018ng xac dinh cv th8 ngay gi (hoc khoang gib) can bao, khong xac dinh sau benh hal qua ck nam Ira sO sach nhat k9 th ly, khae phoc sau benh hai... Do do, khong dO ca sO phap 19, khach quan yang chac de xir 19 cac khoan nay. Do de, Ban Giam doe va the be phan nghiep the cling ty lam nghiep cam kat tv chin trach nhiem, tiet kieni Chi phi san xuat, tang cireng man lY san xuat de ha dap cac khohn ng teen theo Bien ban h9p so 257/BB-GVN.PT ngay 15/9/2017 dm Tang C6ng ty Gay Via Nam ye viec thang nhat phucmg an xfr 19 gag khoan ng tren.

Tai Thuyet minh se) 14 tai plan thuyet minh bao cao tai chinh tang hgp kern theo, tai san thieu cher xir 19 dm C8ng ty mg chin dirge Tang Cong ty xem xet xir ly tai chinh bao g6m:

- se tien 12.397.138.462 VND l gia tri hang tan kho va tai san kbac thieu the xir 19 dm Ban quan lY Dv an Nha may Bet giay Phuong Nam. Trong do, bao gam gia tri lugng day muc nat dA xuat kho thanh ly nam 2012 va gia tri hang tan kho bi thiet hai do str co tran Ma. chat 14202 Ian lirat la 7.499.133.955 VND va 1.886.053.500 VND.

5

BAO CAO ICIEM TOAN DQC LP (TAP THEO)

Van a can nhan manh (tip)

Chi phi Mu tu ring trang tuang img vai din tich rung bi thiet hai dirge xac dinh qua kiem lee de et phan hoa,truerc ngay 01/01/2015 st tien la 78.634.040.715 VND dirge trinh bay tai chi tieu "Tai san thieu cher xir 19" tai ngay 31/12/2017 tren bang can doi ke Man tong hop kern theo; khoan thiet hai nay da dirge Be C6ng thuong trinh Chinh phn xir 19 de et phan hoa tai C6ng van set 8371/BCT-TC ngay 12/08/2015 Nth T& trinh se') 12310/TTr-BCT ,ngay 01/12/2015 dm BO Citing thuong trinh Thu tuang Chinh phil,phe duyet phmmg an c6 phan h6a Tong C6ng ty giay Viet Nam. Khoan nay s'e &rye xii 15/ khi co phan Ma Tong ding ty Giay Viet Nam;

St tien 1.784.991.104 VNDla khoan tien Cyc thi hanh an dan sy thanh ph6 Ha NOi da phong toa tai khoan dm Chi nhanh Tong C6ng ty GiAy Viet Nam tai Ha NOi va thu so tien nay de thanh toan cho Cong ty TNI111 Thuang mai va Dich vy San HOi theo th6ng bao thi hanh an s8 179/TB-CTHA ngay 02/03/2012 dm Cyc thi hank an dan sy thanh phO Ha Nei cho ban an hinh sr plinc them so 601/2011/HSPT dm Tea phtic tham Tea an nhan danyti cao tai Ha Nei va ban an hinh sy sa tham so 122/2011/HSST ctla Tea an nhan dan thanh ph6 Ha Nei. Khoan ng nay BO C8ng thuang cling da trinh Chinh phn xir 19 de co phan h6a Teng cong (To trinh so 12310/TTr-BCT ngay 01/12/2015 dm BO Cong thuong), va se dirge -xir 19 khi ce phan h6a Tong cong ty Giay Viet Nam;

Cac chi phi nay phat sinh ti truac 01/01/2015, theo cong van st 124/BTC-TCDN ngay 05/01/2016 coa BO tai chinh gin Van pitting Chinh Phü vephuang an c6 phan h6a cUa Tong C6ng ty Giay Viet Nam. BO 're.; chinh trinh Thu Tuang chinh phii cho phep Tong Citing ty Giay Viet Nam dirge xfr 19 thiet hai &rig yeti so tien 78.634.040.715 ding do nguyen nhan ,khach quan ,(ret,dam, ret, hai, sau benh,,bao loc va chay ring), cat BO nganh quan da th6ng nhat xir 19 de c8 phan h6a T6ng cong ty Glay Viet Nam. Theo C6ng van s6 991/TTg-DMDN ngay 10/07/2017 dm Thu Mang Chinh phn ve viec phe duyet danh myc DNNN hoan thanh co phan h6a theo timg nam giai doan 2017-2020, thi tang Cling ty Giay Viet Nam la don vi se.tien hanh cO phan hoa trong nam 2018, do do, eac chi phi nay se thy° hin xir 19 tai chinh trong qua trinh thyt hien c6 phan h6a.

Van de khic

Bao cao tai chinh Cong ty me Teng C8ng ty GiAy — COng ty TNHH tai ,ngay 31/12/2016 dirge kiem toan bed ang,ty kiem toan khac voi "9 kien kiem toan ngoai tit". Deng thOi, Kiem Man vien co dua ra "Van de cAn nhan manh" lien quan den viec Tong Cong ty dang trong giai doan ,chuyen ti Doanh nghiep Nha ntrac thanh Cong ty ce phAn, nhung chua dtrot phe duyet phuang an c8 phan h6a nen Tang Cong ty ap dyng cac chinh sach ke toan theo cac quy dinh cüa Nghi di nh s8 59/201

8/07/2011 elm Chinh phil ve chuyen doanh nghiep 100% von Nha nuat tha ng ty c6 an ban huong clan situ 481.

Minh Long Le Quang Nghia PIM Tang Giam doe Kim toil) vien Giay D1CHN Kiem toan sa 0666-2018-112-1 Giay DICHN Kiem toan st 3660-2017-112-1 T/iayi4ivadçzidin cho CONG TY TNHH KIEM TOAN VA TV VAN UHY Ha Ne)i, ngay 29 (hang 03 nam 2018

TONG CONG TY GUY MT NAM — CONG TY

TNHH CONG TY 111:1:C TONG CONG TY

BAD CAO TAI CHINII TONG HDP Cho nam tai chinh

ket thitc ngay 31/12/2017

BANG CAN DOT icE TOAN Tat ngay 31 thcing 12 nam 2017

TA! SAN Ma s6 Thuyet minh

31/12/2017

VND

01/01/2017

VND

TAI SAN NGAN HAN 100 1.478.078.213.315 1.668.910.709.731

va cac khoin 'Mang diming 110 4 95.621.061.528 107.745.544.143

Ben

Ti6n 111 95.621.061.528 107.745.544.143

Cfic khofin phãi thu nnn hfin 130 388.994.104.344 468.755.546.977

thu ngan hart cüa khach hang 131 6 177.578.496.837 267.630.386.166

Tra trinftc oho liguOi ban ngan han 132 41.626.467.719 43.298.090.701

Phal thu ye cho vay ngin han 135 1.500.000.000

Phai thu ngiti han khac 136 7 155.970.718.862 130.761.261.375

Dv phong cac khoan phai thu ngin han Iche dôi

137 8 (82.373.501.801) (71.810.264.069)

Tai sari thieu eh& zit 1± 139 14 96.191.922.727 97.376.072.804

Hang tan kho 140 10 977.567.835.384 1.073.813.841.454

Hang tOn kho 141 978.233.039.232 1.074.928.449.994

DI" phang Clam giá hang tan kho 149 (665.203.848) (1.114.608.540)

Tài san ngin hfin khic 150 15.895.212.060 18.595.777.157

Chi phi tra truoc ngan han 151 5 326.077.061 401.450.349

Thud GTGT dirgc khau trir 152 6.383.800.257 10.849.188.708

Thu 6 va caz khoan khac pith thu 153 17 9.185.334.742 7.345.138.100

Nha nu&

TAI SAN DAI BAN 200 4.234.143.653.181 3.926.883.471.255

Cfic khofin pliai thu dai hfin 210 35.000.000 143.007.222

Phai thu dai hart khac 216 7 35.000.000 143.007.222

Tai san ea clink 220 604.841.398.352 668.585.951.121

Tai san c6 Clinh hitu hinh 221 11 592.827.324.662 652.301.156.444

- Nguyen gia 222 3.028.326.369.705 3.004.653.238.683

- ft/ hao mon 14 ke 223 (2.435.499.045.043) (2.352.352.082.239)

TM sin c6 dinh thuo tai chinh 224 13 8.351.180.705 12.314.211.684

- Nguyen gici 225 12.164.738.214 17.228.100.261

- Gia hao men 1u9 ki 226 (3.813.557.509) (4.913.888.577)

Tai san c6 clinh v8 hinh 227 12 3.662.892.985 3.970.582.993

- Nguyen gia 228 17.594.806. 130 17.594.806.130

- Gici tri hao mon 14 229 (11931.913.145) (13.624.223.137)

TM san d& dang dai hfin 240 2.740.470.507.973 2.748.756.098.136

Chi phi xay dung ca ban d8. clang 242 15 2.740.470.507.973 2.748.756.098.136

Cac thuyit minh dinh kern M mat ba phan hop thanh Bcio ca.° tai chinh tong hop nay 7

MO CAO TAICHINH TONG HOP Cho nam tai chinh

kat fink ngay 31/12/2017

TONG CONG TY MAY V1tT NAM — CONG TY TNHH CONG TY 1114 TONG CONG TY

BANG CAN DOI KE TOAN (TIEP) Tgi ngery 31 thang 12 nein; 2017

TAI SAN Ma stS Thuyet minh

31/12/2017 VND

01/01/2017 VND

DAu ttr tai chinh dii han 250 9 291.186.365.791 213.368.371.100

DAu tu vao cong ty con 251 9.1 28.465.185.642 28.465.185.642

Dau tu vao cong ty lien doanh, lien ket

252 9.2 283.916.130.000 283.916.130.000

Dau tu goo v6n vao cac don vi 253 9.3 30.805.050.149 31.097.736.179

Dv pheng dAu ttr tai chinh dai hart 254 9.2 (52.000.000.000) (130.110.680.721)

Tai san dai han khac 260 597.610.381.065 296.030.043.676

Chi phi tra truerc dai han 261 597.610.381.065 296.030.043.676

TONG TAI SAN 270 5.712.221.866.496 5.595.794.180.986

NGUON VON MAsS 'Thuyat 31/12/2017 01/01/2017 minh VND VND

NO PHAI IRA , 300 4.330.641.735.107 4.302.874.914.994

Ng nail.' ham : 310 1.580.450.005.381 1.840.563.816.159

Phai tra ngueri ban ngArt han 311 16 162.225.023.785 241.130.801.619

Ngtreti mua tra tin fru& ngAn 312 35.440.213.289 73.737.324.124

Thu e va các Ihoan phai nOp Nha nu&

313 17 11.851.766.076 21.697.207.246

Phai tra nguai lao dOng 314 57.190.166.490 51.104.644.273

Chi phi phai tra nalTn. han 315 18 4.759.326.107 4.739.706.055

Doanh thu chin thgc hian ngin 318 175.881.012 912.622.011

Phai tra ngAn hart Ichac 319 19 174.594.165.981 183.147.760.837

Vay va na thue tai chinh ngAn han 320 20 1.128.568.872.152 1.253.650.403.927

Quy khen thuemg, phim lgi 322 5.644.590.489 10.443.346.067

hig• dai ban 330 2.750.191.729.726 2.462.311.098.835

Chi phi phai tra dai han 333 18 132.617.728.986 113.828.436.563

Phai tra dai hart khk 337 19 3.292.677.615 1.542.401.964

Vay va ng tie tai chinh dli han 338 20 2.614.281.323.125 2.346.940.260.308

VON CHO SO Fitt 400 21 1.381.580.131.389 1.292.919.265.992

VOn chit so• Min 410 1.379.001.271.893 1.287.685.196.413

gOp dm chit so. him 411 1.187.838.275.908 1.200.406.197.279

- CO philu pho thong ca guyen 411a 1.187.838.275.908 I . 200.406. 197. 279

guy& .bilu

Quy dah tu phat trien 418 • 58.460.353.481 58.848.664.481

Lai nhuart sau thue chin phan 421 5.966.824 (120.847.551.561)

- LNST chua phein phei lity id din cud! tram trut

421a (127.623.338.821) (136.336. 634. 952)

- LNST clnra phan phoi nam nay 42Ib 127.629.305.645 15.489.083.391

NguOn von d'au tu XDCB 422 132.696.675.680 149.277.886.214

Ccic thuyit minh rItnh kern la mat bc5ph2n hop thanh Bao cao thi chinh tang h9p nay 8

Cao Cw&ng Nang ran Quyet guyen V4t Bfrc

Ngm5114 bitu K toim truung Hà]j,,,gay 29 [hang 03 nom 2018

Giant ate

BAO CAO TAX CHINH TONG HOP Cho narn '61 chinh

kkthUc ngay 31/12/2017

TONG CONG TY GUY Yin NAM — CONG TY TNI1H CONG TY NW TONG CONG TY

BANG CAN BOX Kt TOANT (TIEP) Tgi ngey 31 [hang 12 nam 2017

NGUON VON MA so Thuyet 31/12/2017 01/01/2017 minh VND VND

Ngutm kinh phi vi guy khfic 430 2.578.859.496 5.234.069.579

Nguan kinh phi 431 55.000.000 55.000.000

Ngu6n kinh phi da hinh thanh 432 2.233.375.778

Quy pink lqi da hinh thanh tai sari co dinh (*)

433 2.523.859.496 2.945.693.801

TONG NGU6N VON 440 5.712.221.866.496 5.595.794.180.986

(*) Khoan 'nue "Quy phac lqi da hinh thanh tai seri co dinh" duqc tach ra then chi tieu,"Quy lchen thuong va phac lgi" (Ma so 322) vã frith bay tai chi tieu "Nsu6n kinh phi, quy khk" (ma so 430). Vic trinh bay lai nhu tren theo huOng dan am to thArn tra c6 phan haa nham phuc vg muc dich xac dinh gia tri doanh nghiep a c6 phan heia, d'e phuc vg viec tinh gia tri thgc t6 von Nha nuot tai doanh nghiep, neu tai sAn hinh thanh tfr Quy 'then thuong phac lqi throe tach ra kh6i nq thut te phai tra tren Bang can doi ke toan chuyen xuong nguon kinh phi, quy khk thuOc von chit ser hint.

Cac thuyit minh clinh kern la mat ba phgn hop thenh Bc'zo cao tei chinh tang h9p nay 9

TONG SIG TY GIAY VIVT NAM — CONG TY TNHH CONG TY M.V, TONG CONG TY

BAO CAO TAI CHINH TONG HOP Cho nam tai chinh


PIN LC 01: THONG TIN BO SUNG CHO BANG CAN DOUCE TOAN TONG HOT'

BANG CAN DO! Id TOAN TONG BAN QUAN Lt DT1 AN

Teti TAI SAN

HOP KHONG BAO GOM SO Litu BAO CAO CiJA NHA MAY ROT GIAY PI:WONG NAM

ngety 31 thong 12 nam 2017 MA s6 Thuyet 31/12/2017 01/01/2017

minh VND VND

TAI SAN NGAN HAN 100 1.543.199.890.436 1.718.469.795.847

116n va cfic khoin thong dtrang tie n

110 95.519.308.665 107.319.338.820

Ti6n 111 95.519.308.665 107.319.338.820

Cfic khofin phãi thu nein han 130 499.842.234.904 566.459.258.437

Phai thu ngan han cim khach hang 131 177.578.496.837 267.630.386.166

TM trtrac cho ngtred ban ngin han 132 37.521.700.132 39.470.581.962

Phai thu v& cho vay nsan han 135 1.500.000.000

Phai thu ngan han khac 136 283.320.755.471 244.689.620.036

Dv phong cac .1dman phai thu ngin han khó dOi

137 (82.373.501.801) (71.810.264.069)

TM san thi6u cher xfr 15, 139 83.794.784.265 84.978.934.342

Hang tOn kho 140 931.943.134.808 1.028.189.140.878

Hang tan kho 141 932.608.338.656 1.029.303.749.418

Dv.phong giam gia hang tan kho 149 (665.203.848) (1.114.608.540)

TM san ngin ban khfic 150 15.895.212.060 16.502.057.712

Chi phi Ira truck ngan han 151 326.077.061 401.450.349

Thu 6 GTGT duqc kh6u trir 152 6.383.800.257 8.755.469.263

Thuct va caCkhoan khac phai thu 153 9.185.334.742 7.345.138.100

Nha nue°

TAI SAN DA1 HAN 200 1.176.044.697.564 1.180.897.014.643

Cfic khofin phai thu dai han 210 35.000.000 143.007.222

Phai thu dai han khac 216 35.000.000 143.007.222

Tài san c6 dinh 220 604.738.755.709 668.311.728.730

TM san có dinh him hinh 221 592.724.682.019 652.026.934.053

- Nguyen gici 222 3.025.970.341.157 3.002.297.210.135

- Gia tri hao mon 1119 a 223 (2.433.245.659.138) (2.350.270.276.082)

TM san ca dinh thue tai chinh 224 8.351.180.705 12.314.211.684

- Nguyen gia 225 12. 164.738.214 17.228.100.261

- Gici In hao 'mon lit)' 226 (3.813.557.509) (4.913.888.577)

TM san c6 dinh vo hinh 227 3.662.892.985 3.970.582.993

- Nguyen gier 228 17.594.806.130 17.594.806.130

- Gici tri hao mon 124, 229 (13. 931.913.145) (13.624.223.137)

Tai san det dang dai hun 240 94.139.181.786 121.726.829.437

Chi phi )(Ay dvng ccr ban des dang 242 94.139.181.786 121.726.829.437

Ccic thuyet minh dinh kern la mot b0 phcin hyp thanh Bao cao tai chinh tong hvp nay 10

BAO CAO TAI CH1NH TONG HOT Cho nam tai chinh

ket fink ngay 31/12/2017

TONG CONG TY G1AY MT NAM — CONG TY TNHH CONG TY MT TONG CONG TY

PHIJ LUC 01: THONG TIN 130 SUNG CHO BANG CAN DOME TOAN TONG HQP

BANG CAN 1)01 ICE TOIN TONG HQP KHONG BAO GOM SO LITU BAO CAO CiTA. BAN QUAN Lt DU AN NHA MAY HOT GIAY PHUONG NAM (T1TP THEO)

Tgi ngizy 31 theing 12 neim 2017

TA! SAN MA st) Thuyet 31/12/2017 01/01/2017

minh VND VND

Diu hr tii chinh dAi han 250 291.186.365.791 213.368.371.100

Diu tu vao cong ty con 251 28.465.185.642 28.465.185.642

Du Pr vao c6ng ty lien doanh, lien ket

252 283.916.130.000 283.916.130.000

Dau tir g6p von vao cac don vi 253 30.805.050.149 31.097.736.179

Du phemg dau Pr tai chinh dai han 254 (52.000.000.000) (130.110.680.721)

Tii sin dai han khac 260 185.945.394.278 177.347.078.154

Chi phi tra truoc dii han 261 185.945.394.278 177.347.078.154

TONG TA! SAN 270 2.719.244.588.000 2.899.366.810.490

NGUON VON MA s6 Thuyet 31/12/2017 01/01/2017 minh VND VND

NQ PHA! This 300 1.415.099.365.045 1.683.882.452.932

Nq ngAn hntn 310 900.248.771.051 1.150.371.672.915

Phil tra nguoi ban ngSri han 311 140.965.831.296 210.075.555.343

Nguerimua tra teen truac ngari hart 312 35.440.213.289 73.737.324.124

Thus vi cat khoan phai nem Nha nuerc

313 11.851.766.076 21.697.207.246

Phai tra nguai lao dOng 314 57.190.166.490 51.039.810.273

Chi phi phai tra ngin han 315 4.759.326.107 4.739.706.055

Doanh thu chua thvc hiSn ng-an 318 175.881.012 912.622.011

Phil tra ngArchan khk 319 70.844.713.638 79.268.287.367

Vay vi nq tbue tai chinh ngan han 320 573.379.431.654 698.460.963.429

Qu9 khen thueing, phUc lqi 322 5.641.441.489 10.440.197.067

Ncr dai hnn , 330 514.850.593.994 533.510.780.017

Chi phi phni tradii han 333 132.617.728.986 113.828.436.563

Phai tradii han khan 337 3.292.677.615 1.542.401.964

Vay va ncr thu8 tii chinh dal han 338 378.940.187.393 418.139.941.490

Cac thuyit minitdinh Item là mot bei phan hop thanh Belo ciao tai chinh tang hop nay 11

TONG CONG TY GUY VT NAM — CONG TY TNIIH CONG TY 'VIE TONG CONG TY

BAO CAO TAI CHINH TONG HOP Cho nam tãi chinh


PK INC 01: THONG TIN BO SUNG CHO BANG CAN DOI ICE TOAN TONG HOP

BANG CAN D01 KE TOAN TONG HOP KHONG BAO GOM SO MEV BAO CAO CIJA BAN QUAN Lt DV. AN MIA MAY ROT GIAY PHUONG NAM (TIEP THEO)

NGUON VON MA st, Thuyet 31/12/2017 01/01/2017 minh VND VND

VON CHU Sti Hiru 400 1.304.145.222.955 1.215.484.357.558

Vim chii so' him 410 1.301.566.363.459 1.210.250.287.979

Von g6p cim eh* ser him 411 1.187.838.275.908 1.200.406.197.279

- cd philu phi; thong c6 quydn bleu quyet •

411a 1.187.838.275.908 1.200.406.197.279

Quy dAu tu phat trik 418 58.460.353.481 58.848.664.481

Lgi nhuen sau thue chua phan phti 421 5.966.824 (120.847.551.561)

- LNSTIchwa phan phai lily ker den cuoi nom tru•ac

421a (127.623.338.821) (136.336. 634.952)

- LNST chwa phlin phari nom nay 421b 127.629.305.645 15.489.083.391

NguOn v6n dau tu XDCB 422 55.261.767.246 71.842.977.780

Ngain kinh phi vi quy khfic 430 2.578.859.496 5.234.069.579

NguOn kinh phi 431 55.000.000 55.000.000

NguOn kinh phi .da hinh thanh 432 2.233.375.778

Quy pink Igi dä hinh thanh tai sat)

cO dinh 433 2.523.859.496 2.945.693.801

TONG NGUON VON 440 2.719.244.588.000 2.899.366.810.490

Cac thuyit minh dinh kern la mat b"P phan hop thanh Bcio ccio tai chinh tong hpp nay 12

elINOPP Ngtrai lap bieu Kt toin truirng

4-i(T3NG CONG TY

29 Eking 03 nam 2018 Giam dific

TONG CONG TY GUY VItT NAM— CONG TY TNHH CONG TY MB TONG CONG TY

BAO CAO TAI CHINTH TONG HOP Cho narn tai chinh

k4t thUc ngay 31/12/2017

BAO CAO 'CET QUA HOAT DONG KNIT DOANH Cho nam tai chinh kit thlic ngery 31 thang 12 nam 2017

Chi flan Ma Thuyet so minh

Doanh thu Mn hang va cung cap dich vy 01 22 2.242.116.069.119 2.447.363.779.102

Cac Ichoan giant frit doanh thu 02 23 15 725.910.694 10.100.424.993

Doanh thu than ban hang vit cung eh) dich vy

10 2.226.390.158.425 2.437.263.354.109

Gia van hang ban 11 24 1.794.047.194.779 1.919.795.389.722

Lqi nhuan gap ve ban hang va cung cap (itch vy

20 432.342.963.646 517.467.964.387

Doanh thu boat clang tai chinh 21 25 18.077.541.476 9.131.427.092

Chi phi tai chinh 22 26 (15.751.314.312) 77.313.621.925

Trong c16: Chi phi Mi vay 23 35.937.455.601 43.103.536.571

Chi phi ban hang 25 27 105.964.062.632 136.255.838.266

Chi phi quan 132 doanh nghiap 26 27 244.470.381.846 304.631.098.350

Lqi nhuan than Hr hat dang kinh doanh

30 115.737.374.956 8.398.832.938

Thu nhap khao 31 29 15.487.150.180 10.148.413.660

Chi phi khac 32 30 3.595.219.491 3.058.163.207

Lqi nhuan khac 40 11.891.930.689 7.090.250.453

Tang Iqi nhan ke tan fruity thue 50 127.629.305.645 15.489.083.391

Chi phi thu e TNDN hian hanh 51 31

Lqi nhan sau thud thu nhap doanh nghiap

60 127.629.305.645 15.489.083.391

Nam 2017

Nam 2016

VND

VND

Cao Cutng Nang VAn Quyet

Nguyen Viat flfrc

Ccic thuyit minh dinh kem la mat b6 phan hop tha nh Bao cao tai chinh tang hop nay 13

TONG CONG TY GIAY VIET NAM — CONG TY

BAO CAO TAI CHINH TONG HOP TNHH CONG TY ME TONG CONG TY

Cho nam tai chinh

ket than ngay 31/12/2017

PHU LVC 02: THONG TIN BO SUNG CHO BAO CAO CHUYEN TIEN TV TONG HOP BAO CAO Lilt CHUYEN TIEN TE TONG HOP KHONG BAO GOM NO LIEU CIJA

BAN QUAN Lt DV AN NHA MAY HOT GIAY PHIXONG NAM

(Theo phwang pith') trttc tierp) Cho nam tat chinh kit thzic ngay 31 thang 12 nam 2017

Chi tieu Ma Thuyet Nam 2017 Nam 2016 s6 mirth VND VND

Ltru,chuyen Wen tir hot d(ing kinh doanh Ti'en thu tir ban hang, cung cap dich vv va 1

doanh thu khdc

Tien chi tra cho ngund cung cap hang hod va 2

dich vu Tien chi tra cho ngudi lao Ong 3

Tien chi tra rai vay 4

Tien chi Op thud Thu nhap doanh nghiep 5

Tien thu khan tir hoat dOng kinh doanh 6

TiEn chi khac cho hoat deng kinh doanh 7

Ltru chuyin tign thugn 1k hoot Ong kinh 20 doanh

Lau chuyen ten tfrhot (Icing tau tir Tien chi d'e mua sAm, xay dung TSCD va cac 21

tai san dai han khdc

Tien thu thanh Is', nhugng ban TSCD va cdc 22

tai san dai han khan

Tien chi cho vay, mua cac ding nu ng cUa don 23

vi khan

Tien thu hdi cho vay, ban lai can cong ca ng oUa don vi khan

Tien chi dan tu g6p vin vao don vi khac 25

Tien thu hi Mu tu g6p vSn vao don vi khan 26

Tien thu lai vay, c tire vã lea nhudn dugc 27

chia

Luu chuygn tign thugn tir hog! &Ong cilia tw 30 Ltru chuyen tien tir hoat Ong tai chinh

, Tien vay ngan han, dai han nhdri duet

Tien chi tra ng got vay

Tien chi tra ng thue tai chinh

Lint chuygn tign thugn 1k flout Jong tai chinh

3.331.301.267.824

(2.619.793.384.948)

(211.871.716.384)

(50.836.145.424)

(7.784.241.000)

41.293.860.390

(230.266.823.634)

252.042.8/6.824

(92.495.735.621)

(165.000.000.000)

7.321.485.723

(83.381.563.868)

24 166.792.686.030

33 1.574.588.887.053

34 (1.752.867.604.323)

35 (2.192.195.837)

40 (180.470.913.107)

50 (11.809.660.151) 60 107.319.338.820 61 9.629.996

Luu chuyen tien thuan trong Wain Teen va twang dining tien Mu nam

Anh huOng dm thy &di gid hdi dodi quy dOi

ngoai Tien va thong (limn tien cuai Want

70

Ngifoi lap bleu

Ke toan truung

95 8.665 107.319.338.820

9 thong 03 nam 2018 Gum dtc

2.664.856.678.724

(1.882.724.846.813)

(253.731.548.971)

(59.434.064.884)

74.380.685.038

(286.639.661.178)

256.707.241.916

(84.539.086.809)

938.699.663

(2.160.000.000)

660.000.000

(2.500.000.000)

28.842.978.733

10.651.307.737

(48.106.100.676)

1.915.600.584.896

(2.119.264.150.311)

(5.048.158.256)

(208.711.723.671)

(110.582.431) 107.430.154.500

(233.249)

Cao Cuitng

Mug Van uye yen Viet Dirt

Coc thuyet minh dinh Mm là mOt bophôn hop thonh 136o coo tai chinh tong hop nay 15


BAO CAO TAI CHiNH TONG HOP TNHH CONG TY ME TONG CONG TY

Cho nam tai chinh

Icel. thug ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG HOP (Ccic thuye't minh nay la be) phan hop thanh va can chew cloc clang then vat Boo cao tai chinh tang Op kern theo)

I. DAC DIEM HOAT DONG CiJA DOANH NGH1EP

1.1 HiNH THtC SO H1TU VON

Hinh thar sá hint van

Teng Cong ty Giay Viet Nam (goi tAt la "Tang Cong ty") la Doanh nghiep Nha nuerc dugc thanh lap theo Quyet dinh so 256/TTg ngay 29/04/1995 dm Thu tutng Chinh phii. Theo Quyet dinh se 29/2005/QD-TTg ngay 01/02/2005 dm TIM tuerng Chinh phO va Quyet dinh so 09/2005/QD-BCN ngay 04/03/2005 dm BO truemg BO Cong nghiep (nay la Be C6ng thuang), Tong Cong ty Giay Viet Nam chuyen sang hoat Ong theo mo hinh C6ng ty mg - con. Cong ty mg duce hinh thanh trail co ser to chat lai Cling ty mg Tong Cong ty Giay Viet Nam, Cong ty Clay Bai Bang va cac don vi hach than phi thuec g6m gag lam truOrng,nay la cac Cong ty Lam nghiep, Cong ty Giay Tissue S6ng During, Cang ty Cho bin va Xuat khau Dam manh, C6ng ty Van tai va ,che bien Lam san, Cong ty Thiet ke Lam nghiep, Ban Quan 19 Dtr an Nha may san xuat giay va bet giay Thanh H6a \fa cac chi nhanh. Tong Cong ty hoat Ong theo Giay chirng nhan clang k9 kinh doanh so 109891 ngay 19/08/1995., Trong qua trinh hoar deng dual hinh thiirc mo hinh Cong ty mg - con, T6ng Cong ty c6 ba Ian thay dM Giay chirng nhan dang k9 kinh doanh.

Theo Quyet dinh sr; 983/QD-TTg ngay 25/06/2010 dm Thu Wong Chinh pha thi Cong ty mg - Tong Cong ty Glay Viet Nam chuyen thanh C6ng ty TNHH Met thanh vien do Nha nuerc lam chit ser ham Tong Cong ty Giay Viet Nam c6 ten day du la T6ng Ging ty Giay Viet Nam - Cling ty TNHH va hoat Ong theo Gi5y chOng nhan dang k9 kinh doanh mOi, s6 2600357502 ngay 12/08/2010, thay dei clang k9 kinh doanh Ian thir nhat ngdy 20/04/2011. Theo do, vein dieu le cila Teng Cong ty la 1.213.000.000.000 VND (Mat nghin hai tram mtreti ba (3) clang); vOn phap dinh la 6.000.000.000 VND (Sciu tang).

Tin sO hoat deng ctia Tong Cong ty tai: Thi trail Phong Chau, huyen Phü Ninh, tinh Phu Tho.

Ti sO chinh elm T6ng Cong ty tai: Se 25A ph() L9 Thuong Kit, quail Hoan Kim, thanh pht) Ha Ni.

Tong s8 can be gong nhan vien cua C6ng ty mg Tong Cong ty tai ngay 31/12/2017 la 3.044 nguoi (tai ngay 31/12/2016 la 3.146 ngued).

1.2 LiNH VVC KINH DOANH

Hog! &Ong kinh doanh chii yin (nginth ngh' kinh doanh chink) cita Cling Iy mg Ting Gong ty:

San xuAt kinh doanh nguyen lieu giay, bet giay, giAy, gag san pharn tir giay; khai thac. che bien gri,,cac san pham tit go; kinh doanh gag loai Ming, lam san, go (trir ,cac loai go Nha nuerc cam) va cac san pham che Hen tit go; san xuat kinh doanh, xuat khdu san pham giay, bet giay, lam san, thiet bi vat tu, 116a chat (trir hoa chat nha nu& cam);

Dich vg khoa hoc gang nghe; vat tu Icy thuat va phgc vg san xuAt kinh doanh va deri song; dich \iv van tai hang h6a, lam sari va bac xep hang hOa vat tu;

Khai hoang, treing rirng, khai thac rirng, khoaith nue' lam glen rirng.

16

TONG CONG TY GUY VIET NAM - CONG TY TNHH CONG TY ME TONG CONG TY

BAO CAO TA! CHNII TONG KIP Cho nam tai chinh

ket thee ngny 31/12/2017

THUYET MINE BAO CAO TAI CHINH TONG HQ! (TIEP) (Cdc thuyet minh nayld b5phn hop thank va can chive doe cl 'Ong &di thi Bdo cdo Sal chinh tang hop kern So)

1. Mc pitivi HOAT BONG CCU DOANH NGHIEP (TIEP)

1.2 LINE YVC ICINH DOANH (TIEP)

Nghien elm lchoa hoc vi c8ng nghe; thirc hien cic dieh vu thong tin, dio tao, tic vArt Mu

tit, thiet ke cong Mghe, img dung vi chuyen giao cong nghe mai trong cac linh we: nguyen lieu, phi" lieu, thiet bi phu ding, cie san pham guy, xenlulo, n8ng, lam nghiep, sin xuAt thir nghiem, san xuat 10 nhe cac mat hang tic ket qua nghien ciru, nghien elm

cay nguyen lieu vi the vArt de' lam sinh xi hoi vi m8i trueng 06 lien quan den nganh c6ng nghiep giay.

1.3 NGANH NGHE KIM! DOANH VA BOAT BONG CHiNH

Nga nh ngh'd kinh doanh elm Cong ty mc Tong Cling ty

Nganh nghe kinh doanh cea Cong ty m9 Tang C8ng ty bao gem:

Ban, barn vat lieu, thiet bi lap dat Ichac trong xay dyng (chi fiat: Ban buon tre, nira, g6 cay vi go the bien); , Sin xuAt hoa chat ca ban (trir hoa chat Nha mite cam); San xuAt cac san pham khie tic guy vi bla chin dirge phan vao dau (chi fiat: Sin At giAy ve sinh ca nhan va giAy thing trong gia dinh vi san pham chen lot bang xenlulo); Sin xuAt san pham khac tic gar; sin xuat sin phim tic tre, nira, ram, ra vi vat lieu tat ben; Ban bu8n nting, lam sin nguyen lieu (tic ge, tre, nira) vi d'eng vot sang; Sin xuat bao bi bang go; Bin buon may m6c, thiet bi vi phy tang may khac; San xuAt go din, g8 lang, yin op vi van meng khae; Ban buon de &mg khac cho gia dinh; San xuat de 16 )(ay dung; Bon buon chuyen doanh ;chic chin dirge phan vao dau (chi tiet: Ban buon Wm chit khae, trir loai sir dung trong nong nghi'ep); Ban le sich, bao, tap chi Cong ty mg pham trong cic eM hang chuyen doanh; Nginh nghe kinh doanh 06 lien quan:

Kinh doanh sat thep dac °hung sir dung cho nganh giAy; sira chira cac thiet bi, nha xueng.sin xuAt guy; sin xuat, bao duang, sira chea, lap d'it thiet bi ph ii try, ket cAu kim loni nganh Gong nghiep (ca, din va do lining dieu khien); Sin xuat vi kinh doanh din, nue°, hcri nuoe; Thiet ke, thi c8ng, xay lap phuc vu lam nghiep; Deo tao cao ding, trung cap, c8ng nhan ky thuat Gong nghe giAy vi ca din.

Nganh nghe kinh doanh khae:

Kinh doanh dich vu khach san, C8ng ty mc, nha xuemg, nhi er, kho bai, logistics; clang cal cac hog dang van hea the thao, vui chai, giai tri, dich vu lit hanh quoc te vi cat dich kern theo; Thiel ke, thi c8ng, xay lap cac ding Until they lgi nho, xay dirng clan dung vi ding nghiep. Dai ly gith thieu vi mua ban cie sin pham vat lieu xay clung; Kinh doanh phi; ding xe may, sira chita xe may chuyen dung, vat tic xang Mu;

Xuat khau cic mat hang Cong ty me Tang Cang ty kinh doanh.

17

MO CAO TAI CHINH TONG HOP Cho nain tai chinh

ket thac ngly 31/12/2017

TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY 114E TONG CONG TY

THUYET MINH SAO CAO TAI CHINH TONG HOP (TIEP) (Cac shut& minh nay la ba phan hap thanh va can duvc doe clang that voi Bozo cao tai chinh tang hop kern theo)

1. D AC DIEM HOAT DONG CIJA DOANH NGIIIEP (TIEP)

1.4 CHU Id SAN XUAT, 1CIN11 DOANH THONG THUONG

Chu kY san xuat kinh doanh cüa Cong ty trong yang 12 thang.

1.5 CAU TR1JC DOANH NGHIEP

Don vi Dia chi 'font dOng kinh doanh chinh

A Cfic don vi trip thu(ic hnch toán phn thuOc Cong nghip

1 C6ng ty me Temg C6ng ty

2 COtig ty Gib Tissue Song Duong

3 Cling ty Ch e hien va Xuat nhap khan Dam mann (a)

4 Chi nhanh Tong Cong ty Giay Viet Nam — Cong ty TNHH Mi thanh pho H6 Chi Minh

5 Chi nhanh Teng C6ng ty Giay Viet Nam — Cong ty INHE1 tai Math ph6 Da Nang

6 Chi nhanh Tong C8ng ty Gray Viet Nam tai Ha Nei

7 Cong ty Thiet ke Lam nghiep

Khii lam nghib 1 COng ty Lam Nghiep CAu

Ham 2 Cong ty Lam Nghiep Ng6i

Sao 3 Cong ty Lam Nghiep Vinh

Hao 4 Cong ty Lam Nghiep Tan

Thanh 5 Cling ty Lam Nghiep Ham

Yen 6 Cling ty Lam Nghiep Tan

Phong 7 Cong ty Lam nghiep Doan

Hang , 8 Cong ty Lam nghiep Thanh

HOa 9 Cong ty Lam nghiep Song

Thao

Thi tan Phong Chau, huyen Phu Ninh, tinh Phu Th9 (xa Pha Ninh, huyen Phñ Ninh, tinh Phu The) SO 672 NO Gia Tv, quan Long Bien, Ha Nei

Cang Cai Lan, TP. Ha Long, Quang Ninh Se 9/19 He Tang Wu, quan 1, TP. He Chi Minh

LO H1, derng sa 3, khu ding nghiep Hee Khanh, TP. DA Nang

Se 142 phe Dei Can, quan Ba Dinh, HA Nei xa Pha Ninh, huyen PhU Ninh, Phu The

Thi tran Viet Quang, huyen Bac Quang, Ha Giang Xa Quang Minh, huyen Bac Quang, Ha Giang Xa Hang An, huyen Bac Quang, HA Giang Xa Tan Thanh, huyen Ham Yen, Tuyen,Quang Thi tran Tan Yen, huyen Ham Yen, Tuyen Quang Xa Due Ninh, huyen Ham Yen, Tuyen Quang Xä Tay Cec, huyen Doan Hang, Pha Th9 Thi tran Ha H6a, huyen Ha H6a, Phil Th9 XA V8 Tranh, huyen Ha H6a, Phil Th9

San xuat, kinh doanh giay va cac san pham caa gray

San xuAt, kinh doanh giay \TA cac san pham cüa giay

San xuat, kinh doanh giay va cac san pham caa giay Kinh doanh giay vã the san pham tir giay

Kinh doanh giay va cac sari pham tir giay

Kinh doanh giay va cac san pham tir giay Lam nghiep va cac hog deng dich vu c6 lien quan

Lam nghiep va cac hoat deng dich vu c6 lien quan Lam nghiep vã cac hog gong djoh va 06 lien quan Lam nghiep va cac hog deng dich vu c6 lien quan Lam nghiep va cac hoat deng dich vu 06 lien quan Lam nghiep va cac hoat deng dich va 06 lien quan Lam nghiep Ala cac hoat Ong dich vu 06 lien quan Lam nghiep va cac boat deng dich vu co lien quan Lam nghiep va cac hoat den dich vu c6 lien quan Lam nghiep va cac boat den dich vu 06 lien quan

18


BAO CAO TAI CHINH TONG KIP TNIIH CONG TY ME TONG CONG TY

Cho narn tai chinh

ket thOc ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG HOT' (T1EP) (Cat thuyet minh nay la ha pheln hop thanh va can cluvc doe clang thed veri Bcio cao ten chinh tang hop kern theo)

1. DAC DIEM HO ST BONG CIA DOANH NGHIEP (TIEP)

1.5 CID TB10C DOANH NGHIEP (TIEP)

Dun vi Dia chi Hoyt tang kinh doanh chinh

A Cic dun vi tnyc thuOc hych than ph y thulac

IChOi lam nghiQp 10 Gong ty Lam nghiep Yen Xa Dong Thinh, huyen Yen Lap,

Lap PM Thy 11 Cong ty Lam nghiep Tam xa Kit San, huyen Tan Son,

San Phil Thy 12 C8ng ty Lam nghiep Xuan Xa Van LuOng, huyen Tan Son,

Dai PM Thy 13 Cong ty Lam nghiep Tam Xa Thuc Luyen, huyen Thanh

Thang Son, PM Thy 14 Cong ty Lam nghiep Tam xa CO Tiet, huyen Tam Nang,

Thanh Phü Th9 15 Cong ty Lam nghiep Lap Thi trait Lap Thach, huyen Lap

Thach Thach, Vinh Phitc 16 Cong ty Lam nghiep Cam Xa Thay Son, huyen Ng9c Lc,

Ng9c (b) Thanh Hea 17 Cling ty Lam nghiep Lang Thi tin Lang Chanh, huyen

Chanh (b) Lang Chanh, Thanh H6a Ban quan 1ST Dv fin

1 Dv an NM may bet giay Ap Ba Luong, xä Thuan Nghia Phtrong Nam EM, Thach Hoa, Long An

B Cfic don vi tnyc thuac hach toin dac lap Kh6i cfic trutng hyc, vin

1 Vien nghi6n cfru cay xa Phñ Ninh, huyen Pha Ninh, nguyen lieu gidy PM Thy

2 Vin C8ng nghiep Giay va S6 59 VII Tr9ng Mang, Thanh Xenluylo (c) Xuan, Ha NOi

Lam nghiep va cac hog dOng dich vii c6 lien quan Lam nghiep va cac hog dOng dich vu có lien quan Lam nghiep va ck hoat dOng dich vii c6 lien quart Lam nghiep va cac hog dOng dich vii có lien quan Lam nghiep va cac hoat dOng dich vv c6 lien quan Lam nghiep va cac boat d'Ong dich vu c6 lien quan Lam nghiep va the hoat dOng dich vt.i co lien quan Lam nghiep va cac hog dOng dich Iry to lien quan

Nghien elm treng va san xuat cay nguyen lieu giay Nghien elm va phat trien thvc nghiem khoa h9c tv nhien va ky thuat

C Ong ty con

1 C8ng ty TNHH MTV, Nguyen lieu Giay Mien Nam

2 C6ng ty a phan Che bien go Bai Bang

S6 377, dining Phan Dinh phubng Duy Tan, thanh

ph8 Kontum, tinh Kontum Khu 2B, xa Phü Nham, huyen Pha Ninh, firth PM Thy

Cung cap g6 cen‘nghi'ep va nguyen lieu giay.

Cua, xe, bao g6 va bao quail ge-

Cac clan vi frac thuoc hach loan phu thuoc: Bao gOm các dcm vi thuOc Kh8i C8ng nghiep, KhOi Lam nghiep va. Kited Ban Quan 15, dv an. Cac don vi nay thvc hien hach toan kith te phi thuOc, dirge quyen tv chit kinh doanh theo phan cap quail ly elm Cong ty mg Teng Cling ty, chiu sis rang buOc ve ngliin vv. và quyen lqi dOi voi Cong ty mg Teng Cong ty. Cong ty mg Tang Cong ty chiu trkh nhiem cu6i cling ye cac nghin vv tai chinh phat sinh theo sir cam ket cIta the don vi nay. Cac don vi nay chiu trach nhiem ke khai va flop thue gia tri gia tang va thue thu nhap doanh nghiep elm hog dOng san xudt kinh doanh ph v tai nth phat sinh. Time thu nhap doanh nghiep elm Mat dOng san xudt kinh doanh chinh duqc ke khai tap trung tai Cong ty mg Tong Cong ty va niap tai Cue Thue Tinh PM Thy va Ca quan thue cac dia phucmg ce don vi hach toan phu thuOc don tren dia ban.

19

BAO CAO TA! CHiNH TONG HOP Cho nam tai chinh

ket thüc ngay 31/12/2017

TONG CONG TY GIAY VT NAM — CONG TY TNHH CONG,TY ME TONG CONG. TY

THUYET MINH BAO CAO TAI CHIN!! TONG HQ? (TIEP) (Ccic thuyat minh nay la 60 phan hop thank va can &roc doc demg thai vol Bdio cow Mi chinh tang hop kern theo)

1. DA,C DIEM 1103T DONG CIJA DOANHNGHIEP (TIEP)

1.5 CAU TRUC DOANH NGIIIEP (TIEP)

Cat don vi true thuOc hach tocin clac lap: Bao gam cac don vi thuOc Khai cac Vin va Twang. Cac dan vi nay thue hien hach toan kinh té dOc lap, duce quyen ttr chit kinh doanh, hog dOng sr nghiep theo phan cap quan Gila Cong ty mg Tong Cong ty, chiu su rang buOc ye nghla vu va quyen 19i dei yoi Cong ty mg Tang Citing ty. C8ng ty mg Tang Cong ty chiu trach nhiem cuoi ding ve cac nghia v',i tai chinh phat sinh theo sir cam ket cña cfic dan vi nay. Cac don vi chiu trach nhiem ke khai va nOp thue tai dia phtrcmg, theo dia chi tang k9 kinh doanh va hoat dOng sir nghiep cüa dan vi.

Cac congtv con: Bao gam ca.° c8ng ty ma Cong ty, mg Tang C6ng ty narn gift tren 50% quyen bleu quyet, C6ng ty mg Tang Ging ty có quyen chi phoi cac chinh sach tai chinh va hog clang eUa cac ding ty nay. Caz COng ty con hoat dOng theo Lust Doanh nghiep, thtrc hien hach toan kinh te dOc lap, co tu each phap than day do va tic chiu trach nhiem hoat dOng kinh doanh cüa mirth theo quy dinh cüa phap WV.

C8ng ty Che bin va Xuat nhap khan dam manh tam ngimg hog dOng tr ngay 01/05/2017 theo quyet dinh so 71/QD-GVNIIN ngay 21/03/2017 dm Tang Cong ty Giay Viet Nam va Giay xac than ye viec chi nhanh clang k9. tam ngimg hoat dOng ngay 17/04/2017 dm Phong clang kinh doanh tinh Quang Ninh.

Tang Cong ty Giay Via Nam da ban giao nguyen trang (gam: van, tai san, Mt dai, lao dong,...) cüa Cong ty Lam nghig'p Cam Ngoc va Cong ty Lam nghiep Lang Chanh cho 1:1y ban than dan tinh Thanh Hoa quan 19 theo Bien ban ngay 05/05/2017.

Tang Cong ty Giay Via Nam da ban giao nguyen tang: tru ser, tai san, &Ong nq, h sa t6 chfre, lao deng, quyen va nghla vu phap Vin C8ng nghiep Giay va Xenluylo thuOc Tong C6ng ty Giay Viet Nam ve true thuOc BO COng thucmg theo Bien ban ban giao ngly

, 28/02/2017.

2. CO SO LAP BAO CAO TAI CIHNH TONG HOP VA NAM TAI CHINH

2.1 CO So LAP BAO CAO TAI CHINE TONG HOP

Bao cao tai chinh tOng hop kern theo duqc trinh . bay bang deing Via Nam (VND), theo nguyen tac gia g8c va pha hop vai cac Chuan mire ke toan Viet Nam, Ch e dO ke toan Doanh nghiep Viet Nam va cac quy dinh phap l có lien quan den viec lap va trinh bay Bao cao tai chinh tang hqp. Bao cao tai chinh tang hqp cüa C8ng ty ducrc lap theo Che dO ke than doanh nghiep ban hanh kern theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 va Thong tu 53/2016/TT-BTC ngay 21/03/2016 sira del ba sung caa BO Tai chinh huong clan Ch e dO ká toan doanh nghiep .

2.2 NAM TA! CHINH

Nam tai chinh cüa Cong ty bat Mu ICr ngay 01 thang 01 va ket fink vio ngay 31 thing 12 ducmg lich. Bao cao tai chinh t8ng hop nay ducc lap cho Mitt tai chinh kat tithe ngay 31/12/2017.

20

TONG ONG TY GIAY VleT NAM — CONG TY

BAO CAO TAI CHiNFI TONG HQT TNI1H ONG TY ME TONG CONG TY

Cho nam tai chiral

ket thac ngay 31/12/2017 THUYET 1VBNH BAO CAO TAI CHINH TONG HQT (TIEP) (Cric thuyet minh nay la ba phan hpp thanh va can dupe ape clang then vol Bao cao rat chinh tong hOp kern theo)

3. CAC CHINH SACH ICE TOAN CHU YEU

Sau da'y la the chinh sach ke tot chit yeu duet Cling ty m Tang Cong ty ap dung trong vie lap Bao cao tâi chinh tong hey nay:

3.1 U'OC T1NH KE TOAN

Vic lap Bac cao tai chinh thug hqp tuan tha theo cat Chan mire K toan Viet Nam yeu cau Ban Tang Giant 46c phai c6 nhtmg tram tinh va gia dinh anh huemg den so lieu bao cao W the khoan ding nq, tai san va viec trinh bay cac khoan &Ong nq va tai san tiem tang ti ngay lap Bao cao tai chinh tang hqp cling thu cac sa lieu bao cao ye doanh thu va chi phi trong suat nam tai chinh. KM qua hot dOng kinh doanh thue te c6 the lchac vei cac trot tinh, giádjnhdtra.

3.2 TIEN VA TITONG DU'ONG TIEN

Tien va cac Ichoan tuong ducmg tien bao gam tien mat, tien girl ngan hang, cac khoan kY ewe, 141 guy, cac khoan dau tu ngan han c6 han gee khong qua 3 Ihang hoac cac khoan dau Ur c6 kha nang thanh khoan cao. Cac khoan e6 kha nang thanh khoan cao la cact khoan cot kha nang - chuyen 461 thanh cac khoan tien mat xac dinh va it rid ro lien quan den viec hien dOng gia tri chuyen 481 cUa cac khoan nay.

3.3 NGOA, I Tt

Cac ng1iip vu phat sinh bang ngoai t duqc quy 481 theo tY gia dao clich thue te ay dung tai ngay phat sinh nghiep vu. Chenh lech tt gia h8i doai phat sinh tir cac nghiep vu nay se' duqc hach toan vao doanh thu hthe chi phi tong ram tai chinh.

s6 du the khoan, mac tien t c6 gac ngoatt tai ngay ket thac nien dO ke toan duqc chuyen doi theo gia hoi doai tai ngay nay, ell the thu sau:

T$, gia sir dung de quy del sa du the khoan mue tai san tien te la tY gia mua vao tai theri diem ket that ke toan cha Ngfin hang Thucmg mai nai doanh nghiep thuemg xuyen ea phat sinh giao dich. Cac khoan tien ngoai te, ky guy gin ngan hang duqc quy doi theo ty gia mua caa chinh ngan hang fled ding ty ma tai khoan, k guy.

gia sir dung a quy 481 so du cac khoan phai tra tien t la gia ban ra tai thed diem kat thoc ke toan cha Ngan hang Thucmg mai nai doanh nghiep thuerng xuyen c6 phat sinh giao dich.

Khoan chenh lech tY gia hOi cloai do viec danh gia 10 sa du cual sau khi bit trir chenh , lech tang va chenh lech giam, só chenh lech con lai duqc hach toan vao doanh thu hoat dOng

tai chinh hoc chi phi tai chinh trong kY.

Lai ch'enh lech ty gia do danh gia1ai cac khoan nq phai tra bang ngoai t cuoi narn tai chiph dugc bit trir vai 18 chenh lech tY gia do danh gia cac khoan nq phai tra bang ngoai te cuoi nam tai chinh. Sau khi bit frit neu can lai chenh lech ty sia thi tinh vao thu nhap khae, neu 16 chenh lech gia thi tinh vao chi phi san xuat kinh doanh chinh khi xac dinh thu nhap chiu thue theo Thong tu 78/2014/TT-BTC ngay 18/06/2014 huang d8n thi hanh Nghi dinh so 218/2013/ND-CP ngay 26/12/2013 Oa Chinh

21

TONG CONG TY GIAY WET NAM — CONG TY

BA0 cAo TAT CHINH TONG HOP TNHII CONG TY ME TONG CONG TY

Cho nam tai chinh

kat thac ngay 31/12/2017 THUYET M1NH BAO CAO TAI CHINH TONG HOP (TTEP) (Ccic thuyet minh deo, la b5phç2n hop thanhva can cluvc cloc clang then voi Bcio cao tai chinh teing hop kern theo)

3. CAC GENII SAcCH ICE TOIN CHU YEU (TIEP)

3.4 CAC ICEMAN MU TU. TAI CHNII

Cac khoan dAu tu van vao don vi khfic

Cat khoan dAu Pr vao don vi khic gOm cac khoin dAu tu vao c6ng ty con, ding ty lien ket va cac khoan dau tu gop vem khac vgi muc dich nam gift lau dai.

Delp err vao cong ty con:

Phan anh cac khoan du tu ma Cong ty mg Tang C6ng ty warn gill Pen 50% quyen Mau quyet va co quyen kiem‘soat, chi phai ea° chinh sach tai chinh va boat Ong dm ben nhan dku Pr (Gong ty con) nham thu dugc loi ich kinh te tir cac hoat den caa doanh nghiep do hoc C6ng ty mg Tang C8ng ty nam gift it hon 50% quyen bieu quyet nhtmg c6 thea thuan khac:

Cab nha dau tu khac them thuan danh cho C8ng ty mg Tang Cong ty han 50% quyen bieu quyet;

C89g ty mg Tang Ging ty co quyen chi phOi ck chinh skh tai chinh va hog dOng theo quy chE th6a thuan;

Gang ty mg Tang Cling ty co quyen bó nhiem hoc bai mien da s6 cac thLh vien HOi Ong quart tri hoc cap quanlY Prong Long;

Cong ty me Tang Cong ty c6 quyen be da s6 phiL tai cac cuac hop caa HOi Ong quan tri hoc cap man ly Prong throng.

Didu tw vao Cong ty lien kit:

Phan anh ck khoan dau tu ma C8ng ty mg Tang COng ty nam gift trge tip hoc gian tip tir 20% den dtrai 50% quyen bieu quyet dm ben than du tu (c8ng ty lien ket) ma khong co them thuan khac.

C8ng ty lien ket là doanh nghiep ma. Cong ty mg Tang Cong ty co Lh huerns clang ke nhtmg khong co quyen,kiem soot doi voi cac chinh skh tai chinh va hoat dOng. Anh huerng dang k'e thE hien 6 quyen tham gia vao viec dtra ra ck qayet dinh ye chinh sach tai chinh va hoat Ong cüa doanh nghiep Milan dAu tu nhtmg khong kiem sok cac chinh skh nay.

Delp tugop van veto don vi khac:

La cac khoan dau tu vao cling cu von nhung Cong ty mg Tang Clang ty khong co quyen luem scat, clang kiem soat hoc co anh huOng dang ke doi vth ben nhan dau hr.

Ghi than cac kholn dau Pr von vao don vi khac

Cac khoan dAu tu van vao don vi khac &roc ghi nhan ban Mu theo gia gac, bao gOin gia mua hoc khoan van gem cOng ck chi phi lien quan two tiep den viec Mu tu (nett c6) nhu chi phi mai gigi, giao dioh, Pr van, kiem toan, le phi, thue va phi ngan hang... Tnrong hop Mu tu bang tai san phi tin te, gia phi khoan dau tu dugc ghi nhan theo gia tri hop lYcUa tai sL phi tin t tai th6i diem phat sinh. Sau ngay dau tu, co tire, lqi nhuan dirge chia duct phan anh vao doanh thu hoat dOng tai chinh theo nguyen tac don tich.

Thai diem ghi nhan cac khoan Mu Pr tai chinh dai han la theri diem Cong ty chinh them cat quyen ser Mtn, cu the thu sau:

22

TONG CONG TY GUY VIET NAM — CONG TY

BAO CAO TA! CHINH TONG IlciP TNHH CONG TY ME TONG CONG TY

Cho nam tâi chinh

la Mac ngay 31/12/2017 THUYET MIND BAO CAO TAI CHINH TONG Hcip (T1EP) (Cac thuyert minh nay la 6'0 phem hop thanh va can chive doe tong that vol Bao coo tai chinh t 'ding hop kern theo)

3. CAC CHINH SAC!! ICE TOAN CHU YEU (TIEP)

3.4 CAC ICHOAN DAU TU. TAI CHNH (TIEP)

- Ching khoan niem yet dirge ghi nhan tai thbi diem khop lenh (T+0);

- ChUngAkhoan chua niem yet, cac khoan &au tic du6i hinh tithe Ichac dirge ghi than tai thOri diem chinh Mire c6 quyen ser him theo quy dinh elm pithy luat.

C tirc.Va Igi nhuan ala cac truck khi khoan du tic dirge mua dirge hach toan giam gia tri elm chinh khoan dau tic do. CO tire va lgi nhuan tha cac sau khi khoan dau tic dirge mua duct ghi nhan doanh thu boat dOng tai chinh theo gia tri hgp 1 tai ngay ducm quyen nhlan.

Dv phOng ten thAt cho cac lchoan dau tic vao cling ty con, cOng ty lien doanh, ding ty lien ket va cac Idman dau tic gop vOn khae la so ehenh lech 16n han giita gia gee va gia tri phan sa hint elm Cong ty me Cong ty tinh theo se ke toan cila ben nhan dâu tic dirge trich lap phit hap ved quy dinh tai Thong tic se 228/2009/TT-BTC ngay 07/12/2009 va Thong tic se 89/2013/T1'-BTC ngay 28/6/2013 dm BO Tai chinh.

3.5 CAC ICEMAN PHA! THU

Cac khoan phai thu duct theo doi chi tiet theo han gec, han don lai tai thtri diem bao cao, doi tugng phai thu, loai nguyen te phai thu va cac yeu to Idiac theo nhu eau quan ly elm C6ng ty me TOng Cong ty. Vie phth loai cac khoan phai thu la phai thu Ichach hang, phai thu nOi b0, phai thu khk dirge thvc hien theo nguyen tac:

Phai thu cim Ichich,hang gem cac khoan phai thu mang tinh thuarig mai phat sinh tic giao dich co tinh chat mua-ban;

Phai thu n'Oi b0 gem cac khoan phai thu gitra don vi cep tren va don vi cap dual trim thuOc khong c6 tic each phap nhan hach toan phi thu0c;

Phai thu lchac gem cac khoan phai thu thong co tinh thucmg mai, kh8ng lien quan den giao dieh mua ban, bao gem: phai thu ye lai cho vay, lai tien c8 tire và lgi nhuan dirge chia; cac khoan da chi h0; cac khoan ben than üy thic xuat khan phai thu h'0 cho ben giao ity thae; phai thu ye tien phat, bei thubng; cac khoan tam img; cam c8, IcY cugc, quy, cho mugn tai

COng.ty me Ding Cong ty can dr ky han cOn lai tai thin diem bao cao eim eac khoan phai thu de phan loai la dai han hoe ngan han va clanh,gia lai ck khoan mite tin tie 06 goe ngoai te theo nguyen täc flu trinh bay tai thuyet minh s8 3.3.

Cac khoan phai thu dirge ghi nhan kitting \rico qua gia tri co the thu hei. Dc ph6ng phai thu kho dei dugc trich lap cho nhi-mg khoan phai thu da qua hart thanh toan tic tren sau Mang tr6 len, hoc ck lchoan phai thu ma nguoi ng khO c6 kha nang thanh toan do bi giai the, pha san hay cac kho khan Wang tir phit hgp vOri quy dinh tai Th6ng tic so 228/2009M'-BIC ngay 07/12/2009 cim BO Tai chinh.

3.7 HANG TON ICHO

Hang ton kho dirge xac dinh theo gia g6c, trtrOng hgp gia gee Ian han gia tri thuan 06 the time hien dirge thi hang ton kho dirge xac dinh theo gia tri thuan 06 the thve hien dirge. Giá gem hang ton kho bao Om: chi phi mua, chi phi che hien va ck chi phi lien quan trim tiep Ichic phat sinh de co dirge hang ton kho U dia diem va trang thai hien tai. Gia tri thuan c6 the thvc hien dirge xac dinh bang gia ban trot tinh trir ck chi phi lige tinh de !man thanh va chi phi &re tinh can thiet cho viec tieu thu chimg.

23

BAO CAO TAI CHINH TONG HciP Cho nam tli chinh

kat thitc ngay 31/12/2017

TONG C6NG TY CLAY WET NAM — C6NG TY TNHH C6NG TY 8/LE TONG CoNG TY

THUYET MINI MO CAO TA! CHINII TONG Hcip (TIEP) (Cow thuyet minh nay la ba phan hop thanh va can chive cloc clang that veri Boo cao tal chinh tong hop kern theo)

3. CAC CHINH SACH ICE TOAN CHE YEU (TIEP)

3.7 HANG TON ICHO (TIEP)

Hang tOn kho duqc the dinh theo phuang phap birth quart gia quyan lay ke thang theo huang clan dm Kim toan Nha ntrac tai bien ban kiem toan ngay 15/09/2010. Vic xac dinh hang ten kho theo phucmg phap nay khong phat sinh chenh lech tong yeu so \Teri phuang phap binh quan gia quyan thing. Hang tan kho duqc hach toan theo phuong phap ke khai thuOng xuyen.

Chi phi san xuat kinh doanh der dang elm Cong ty me TOng Cong ty dirge danh gia theo tY le hart thanh tucmg throng.

3.8 TA! SAN CO DINH HMI HINH

Tai san et) dinh hau hinh duce trinh bay theo nguyen gia trir gia tri khan hao My ke.

Nguyen gia tai san ce dinh him hinh bao gOm gia mua va toan b0 cac chi phi lien quan khac lien quantrge tip den viec dua tai ski vao tang thai san sang sir dung.

. DM vai cac tai san cá dinh da dua vao sir dung nInmg chua c6 quyet toan chinh thirc së duqc ‘tam ghi ta'ng nguyen gia tai san c8 dinh va trich khau hao, khi c6 quyet toan chinh thirc se diewchinh lai nguyen gia va khau hao ttrong ang.

Chi phi lien quan den tai san ce dinh hau hinh phat sinh sau ghi nhan ban Mu phai duqc ghi than la chi phi san xuAt, kinh doanh trong ky, tra,khi chi phi nay c6 kha nang chac chart lam cho tai san co dinh hau hinh tao ra lqi ich kinh te trong Mins lai nhieu han mire hoat dOng duqc danh gia ban Mu thi duqc ghi tang nguyen gia tai sin co dinh him hinh.

Tai san co' dinh hau hinh duqc khan hao theo phuong phap throng thang dva tren thOi gian hau dung trot tinh. Thai gian khau hao cu the nhu sau:

Tai san co dinh hau hinh duqc khau hao theo phucmg phap throng thang, se) khau hao duqc tinh bang nguyen gia chia (:) cho theri gian hau dung tram tinh, phit hqp vâi the quy dinh tai Th8ng tu sO 45/2013/TT-BTC ngay 25/04/2013 va Thong tu 147/2016/TT-BTC ngay 13/10/2016 dm BO Tai chinh. Thai gian tinh khan hao cv the cita cac loai tai san nhu saw

2017 SO &am

NM cfra, vat kien true 10 — 50 May nee, thiet hi 05 — 08 Phucmg tin van tai, thiet bi truyen dan 06 — 10 Thiet bi, dung cv quan 04 — 10 Tai san cã dinh hau hinh khac 03 —08

3.9 TA! SAN CO DIM! THUE TAI CHINH

Thue tai san duce xac ditth la thue tai chinh khi Wan lon cac quyen Iqi va rin in v quyen hau tai san duqc chuyen sang cho ngtrai di thue. Quyen se, hau tai san co the chuyen giao vao cuOi then ban thue.

24

TONG CONG,TY GIAY VIET NAM - CONG TY TNHH CoNG TY MC TONG CoNG TY

BAO CAO TA! CHINK TONG HOP Cho narn tai chinh

ket Mac ngay 31/12/2017

THUYET MINK BAO CAO TA! CHINK, TONG Hiclp (TIEP) (Cac thuyet minh nay lb 60 phan hpp thanh va can chtqc doc clang voi Beio ciro tai chinh tang hpp kern theo)

3. CAC CHINK SACK ICE TOAN CHIJ YEU (TIEP)

3.9 TAI SAN CO DINH THUE TA! CHb4H(TIEP)

Ging ty mc Teng Cong ty ghi nhan tai san thu8 tai chinh la tai san elm C8ng ty mc Teng C6ng ty theo gia tri hqp 19 dm tai san thue ti thai diem khai dau thue tai sari hoc theo gia tri hien tai eCrn khoan thanh toan tien thue ten thieu neu pia tri nay thAp han. Nq phai tra ben cho thu8 Mang img dirge ghi nhan teen bang can di ke toan nhu met ichoan ng phai fra ve thue tai chinh. Cac khoan thanh toan tin thue dirge, chia thanh chi phi tai chinh va khoan phai tra nq gee nhAm dam bao ty 1 lai suAt dinh c8 dinh tren se du nq con lai.

Chi phi thue tai chinh dirge ghi nhan vao ket qua hoat Ong kinh doanh, trir khi cac chi phi nay trtic tip hinh thanh nen tai san di thue, trong twang hqp do se dirge yen h6a theo chinh sach ke toan cüa Cong ty mc 'Peng C6ng ty ye chi phi di vay.

Cac tairsan di thue tai chinh dirge Ichu hao theo final gian him dung uot tinh tucmg ttr nhu áp dung vai tai san thuOc sà hOu cüa Cons ty mc Teng Cong ty. Twang hqp Cling ty mc Tong Cling ty kh8ng chac echan se co quyen ses him tai san thue khi het han,ligp don thue thi tai san thue së dirge Ichau hao theo then gian di time neu then han thue ngan hon thin han sir dung hiru ich cCrn tai san thue, ca the nhtr sau:

2017 SO nam

Phucmg tin van tai, thiet bi truyen dan 07

3.10 TAI SAN CO DINH V6 BINH

Tai san c6 dinh v8 hinh duct trinh bay theo nguyen gia trir gia tri hao mOn lily Ice. Nguyen gia tai sari có dinh vo hinh dirge ;the dinh theo gia goc. TM san ce dinh vo hinh bao gOm phAn mem may tinh.

Tai santee dinh vo hinh &roc khAu hao theo phuong phap dtrong thing phü hgp vai cac quy dinh Mi Thong tu se 45/2013/TT-BTC ngay 25/4/2013 va Th8ng tu 147/2016/TT-BTC ngay 13/10/2016 elm BO Tai chinh. Thai gian tinh khAu hao cu the cim cac loai tai san nhu sau:

2017 SO 'tam

Phan mOm may tinh 03

3.11 CHI PHI ny DUNG CO BAN DO DANG

Chi phi xay duns ca ban dà dang bao enn cac tai san la cac thiet bi dang trong qua trinh tu mua sam va lap &At, chua dua vao sir dung, cac cling trinh xa'y chmg ca ban dang trong qua trinh xay dtmg clam dirge nghiem thu va dua vao sir dung tai thoi diem kit& s8 lap Ban cao tai chinh tong hop. Coe tai san nay dirge ghi nhan theo gia goo. Gia goe nay bao gorn: chi phi hang h6a, dich va phai tra cho ea° nha that', nguai cung cap, chi phi lai vay c6 lien quan trong giai doan dau tu va can chi phi ligp lY We lien quan trgc tiep den viec hinh thanh tai san sau.nay. Vic tinh khAu hao cüa cac tai san nay dirge áp dung gieng nhu vai cac tai sin khac, bAt du tir !chi tai san a vao tang thai On sang sir dung.

25

BAO CIO TAI CHI:NH TONG HOT' Cho nam tai chinh

ket thac ngay 31/12/2017

TONG CONG TY GUY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY

THUYET MINH BAO CAO TAI CHINH TONG HQ7? (TIEP) (Cac thuyet minh nay la ba phew hop thanh va can &tot doe clang that yeti Brio cao tài chinh tang hop kam theo)

3. CAC CHINII SACH ICE TOAN CHIT YEU (TEEP)

3.12 CHI PH! TRA TRUtiC

Chi phi tra triroc dai han cüa C6ng ty mg Teng Cling ty bao gem chi phi sira °him Ion tai sari ce dinh, cong cu dung oil xuat dung, chi phi quan ly doanh nghigp cho hog dung lam sinh (treng, cham soc va bac vg rimg) cüa cac Cong ty Lam nghigp, chi phi thug dat, chenh lgch

gia Ong trinh xay dung NM may Bet giay linrong Nam va cac chi phi tra fru& dai han khac phuc vu cho hoat dOng kinh doanh cüa nhieu ke toan.

Chi phi sira chinlem tai san co dinh phat sinh trong nam 2015 dirge phan be vao ket qua hoat dOng kinh doanh theo phuang phap throng thang trong theri gian 3 nam. Chi phi sun chtta lem tai san có dinh phat sinh trong nam 2016 ducm phan 136 vat) ket qua hoat dOng kinh doanh theo phucmg phap duemg thang trong theri gian 2 nam. Chi phi sin cht-ra lem tai sari cc!) dinh phat sinh trong nam 2017 dugc phan be vao ket qua hoat dOng kinh doanh theo phucmg phap throng thang trong theri gian 3 nam.

Chi phi quan ly doanh nghigp phat sinh trong nam cila cac ding ty lam nshigp &rot phan be cho hoat Ong lam sinh va hoat dOng khai thac rang theo tY 1 phan bo chi phi nhan cling trim tiep theo hoeing dan tai Van ban so 1024/GVN-TCKT.PT nry 29/12/2014 va Van ban so 602/GVN-TCKT.PT ngay 11/12/2017 dm Teng C6ng ty Giay Vigt Nam. Theo do, ehi phi quail lY doanh nghigp doi voi hoat Ong khai Mac dirge ket chuyen toan 130 d'e xac dinh ket qua hoat Ong kinh doanh, chi phi quan ly doi veri hoat d(ing lam sinh dirge tap hop vao tai ichoan 242 Chi phi tra truck, theo del rieng theo tang 16 rang treng, theo timg nam va dirge ket chuyen vao ket qua hoat dOng kinh doanh trong nam tuang img \Teri din tich ring dirge khai thac nam do.

Chi phi thue d'at the hien se) tien thug da dugc tra track, duce phan be vao chi phi trang rung Idil dat dugc sir dung a tong rang.

Gong eu dung cu xuat clang va chi phi ha truerc dài han khaz dirge phan be vao ket qua hoat Ong kinh doanh theo phucmg phap dyeing thang trong theri gian kh6ng qua 24 thang.

Chenh lgch gia ding trinh xay dung Nha may Bet giay,Phucmg Nam bao gem chenh lech tY gia phat sinh !chi thanh toan cac khohn muc tien tg co g6c ngoai tg va chgnh lgch gia hei doai phat sinh lchi danh gia lai cac khoan mc tien tg co g6c ngoai tg cuoi nam tai chinh trong giai doan dau tir xay dung, chua di vao hog dOng.

C6ng ty can dr vao thai gian tra truerc caa timg loai chi phi de phan loai chi phi tra truck ngan hn hoc dai han va khong thy° hien tai phan loai tai then diem bao cao.

3.13 NQ PHAI TRit •

Cac khoan ng phai ha dirge theo doi chi tiet theo han gee, han can lai tai thin diem bao cao, d6i tugng phai tra, loai nguyen to' phai tra va cac yeu tO khac theo nhu cAu quin 15/ cüa Cong ty mg Tong Cong ty. Vigo phan loai cac khoin phai ha la phai ha ngmai ban, phai tra nOi b0, phai tra khac dirge thuc hign theo nguyen tac:

Phai tra nguai ban gOm cac khoan phai tra mang tinh thucrng mai phat sinh tir giao dich co tinh chat mua-ban;

Phai ha nOi be gun cac khoan phai tr4 gala don vi cap ten va don vi cap diroi trim thuije Icheng co tir each phap than hach toin phi; thu0c;

26

BAO CIO TAI CHIME TONG HQP Cho nam tai chinh

IC& thitc ngay 31/12/2017

TONG CONG TY MAY VIET NAM - CONG TY TNT:HI CONG TY ME TONG CONG TY

THUYET MINH BAO CAO TAI CHINE! TONG HQ? (TIEP) (Cac thuyit minh nay la 43 pkin hop thanh va ca'n dupe doe tong that veti Belo ctio tat chinh tdng hop kern theo)

3. CAC CHINH SACH KE TOAN CHU YEU (DEP)

3.13 NQ PHAI TRA (TEEP)

Phai tra khac gem cac khoan phai tra khong c6 tinh thucmg mai, kh8ng lien pan den giao dich mua, ban, cung cap hang hoa dich vi, bao gOm chi phi hoat deng dau tu tai chinh phai ti-a; cac lchoan phai tra do ben thir ba chi h0; cac Ichoan lien ben nhan iiy thac !than cna cac ben lien quan de thanh toan theo chi dinh trong giao dich uy thac xuat nhap IchAu; mugn tai san; phai tra ye tien phat, bèi thuimg; tai san phat hien thira chua rO nguyen nhan; phai tra ye ck khoart bao hiem xa hei, bao hiem y te, bao hiem thAt nghiep, kinh phi ding doan; ck khoan nhan IcY cugc, kY quy...

Clang ty mc Tong Cling ty can cd han con lai tai thin diem bao cao ciia ?ác khoan ng phai tra de phan loai la dai hart hoac ngan han va danh ,gid 10 cac khoan mac tien te c6 gee ngoai

theo nguyen the nhu trinh bay tai thuyet minh so 3.4.

Cac Idwan ng phai,tra duct ghi nha'n khong thtp hen nghia vu phai thanh toan. KM c6 eke bang chirng cho thay met khoan ten that 06 kha nang xay ra, C8ng ty mc Tong Cong ty ghi nhan ngay mot khoan phai tra theo nguyen tic than trgng.

3.14 VAY VA NQ TRUE TA! CHIN!!

Vay va nq thue tai chinh bao gem: cac khoan di vay va ng thue tai chinh.

Cac khoan di vay va ng thue tai chinh dugc theo doi chi tiet theo timg dei tugng cho vay, cho ng, timg khe u6re vay ng va timg loai tai san vay ng; theo IcY han phai tra 0Cm cac khoan vay, ng thue tai chinh va theo nguyen te (nen c6). Cac lchoan 06 thin gian tra ng can lat ten 12 Mang ke tir died diem bao ea° dugc trinh bay la vay va ng thue tai chinh dai hart Cac khoan den han tra trong vimg 12 thang tiep theo ke tir thOi diem bao cao dugc trinh bay la vay va ng thue tai chinh ngan hart. Cac khoan vay, ng thue tiii chinh bang ngoai te dugc danh gia lai theo nguyen tac nhu trinh bay tai thuyet minh s8 3.3.

3.15 CHI POD' VAY

Chi phi di vay lien quan two tiep den viec dau tu, xay dtmg hoac san xuAt tai san dos dang dugc tinh vao gia tri cita tai san do (Mtge von Ma), bao gam cac lchoan lai tin vay, cac khoan Chi phi phu phat sinh lien quan tad qua trinh lam thit tuc vay.

Chi phi di vay dugc ghi nhan vao chi phi san xuAt, kinh doanh trong IcY khi phat sinh, ngoai trir chi phi di vay lien quart tint tiep den viec dAu Pr, thy ding hoc san xuat tai san dâ dang can c6 met th6ri gian dii dai (tin 12 thang), de 06 the dua vao sir dung theo muc dich diah truac hoac ban, duce firth vao gia tri coa tai ,san d6 (duct yen h6a) !chi c6 dii ck dieu kin quy dinh cita chart intrc ke toan Viet Nam s6 16 - Chi phi di vay.

Del \Teri cac khoan yen vay chung, trong do c6 sir dung cho muc dich diu tu thy dtmg hoc san xuat tai san dir dang thi so chi phi di vay dugc von h6a dirge xac dinh theo t le von h6a doi voi chi phi lily ke binh quan gia quyen ph& sinh cho viec dau tu thy chmg ho5c san xuAt tai san do.

3.16 ' CHI pjitpaAi TRA

Chi phi phai tra dugc ghi nhan dva tren cac tisk tinh hgp lY ve se lien phai tra cho ck hang h6a, dich vu da sir dung trong kY do chua GO h6a don hoac chua dit ho so, tai lieu ke toan, bao g6m chi phi Ibi vay; chi phi Wong img voi phin dien tich cho thue trong do:

27

BAO CAO TA! CHiNH TONG IIQP Cho nam tai chinh

ket thne ngay 31/12/2017

TONG CONG TY GIAY VIET NAM — CONG TY TNHEI CONG TY ME TONG CONG TY

THUYET MINH BAO CAO TAI CHIME TONG Hclp (TIEP) (Cac thuyet minh nay la ba ph(m hop thanh va can throe doe clang thai vái Bao elm tat chinh tang hop kern theo)

3. CAC CBTNH SACH ICE TOAN CHiJ YEU (DEP)

Chi phi lai vay dirge not tinh dça tren so tien vay, theri han va lai suit thirc te timg theo tUng khe not vay;

Chi phi phai tra tien thue tat, thu e at phi nOng nghiep va chi phi Ichau hao tai san ea dinh dirge trich truere Prang img phan din tich cho thue pho hgp vett doanh thu cho thue met•bang dirge ghi then vao.bao cao ket qua lcinh doanh nam 2013 va nam 2016 theo huong dan elm Bien ban Kiem toan Nha nuerc ngay 01/12/2014 dm Kiem toan Nha nurere - Khu we VII.

3.17 QUi I4UONG

Quy lycmg cim Cong ty mc Tong Cong ty dirge the dinh tren ea ser quy limmg eña Cong ty mg T6ng Cong ty dirge BO Cong thuong phe duyet quyet toan hang nam sau khi dã githn ttir quy luong ena cac don vi true thuee dirge Tong COng ty phe duyet quyet tok.

3.18 VON CuU SO HIM

Van Mu In eüa chit se• hail elm C6ng ty Mc Tang Cong ty do NOM sach Nha nithe cOp dirge ghi nhen theo sO von thy° gap elm chn set hat'.

Ck quy dirge trich lap theo Quyet dinh elm HOi clang thanh vien, phit hop yeti quy dinh tai Nghi dinh so 91/2015/ND-CP ngay 13/10/2015 elm Chinh phi ve deu tu von Nha nuerc vao doanh nghiep vá quart 15/ tai chinh doi veri doanh nghiep do NM nuot nalm gill 100% von dieu 1 ya Thong tu sa 219/2015/TT-BTC ngly 31/12/2015 elm BO Tai chinh.

3.19 Gin NHAN DOANH THU

Doanh thu Mn hang Jaye girl nhein khi thing theri thda man ceic clan kien sau:

Cong ty mg Tang Cong ty da chuyen giao phan lot rot ro va Igi ich gan lien ven quyen kr him san phem, hang h6a cho ngubi mua;

C8ng ty mc Tang C8ng ty Ichong eon nam gift quyen quan lY hang h6a au ngued ser him hoe quyen kiem soat hang hoa;

Doanh thu dirge the dinh Prong dOi chic chan. Khi hop clang quy dinh ngirei mua dirge quyen tra lai san pham, hang hoa da mua theo nhtmg dieu kien ell the, Cong ty mg Tong Cong ty chi dirk ghi then doanh thu khi nhi-mg dieu kien ce the da kh6ng can tan tai va ngueri mua khong dirge quyen tra lai san phem: hang hem (frit VW:mg hop khach hang co quyen tra lai hang hea duel hinh that dai lai de ley hang hem, dich ve khac);

Cong ty mc Tang C6ng ty SA hoc së thu dirge Igi ich kinh te tir giao dich ban hang;

Xdp dinh dirge the chi phi lien quan den giao dich ban hang.

Doanh thu hogt d'Ong tai chink bao gem: lai tien ni, tien vay; GO the, Igi nhuen dirge chia; lai chenh lech gia, lai thoai van tai cac cong ty co phen..., cu the nhu sau:

Tien Mi dtrov xac dinh tucmg clOi ehac chan teen co so. s6 du tien girl, cho vay yà mi suet thire te ding IcST.

CO tire, Igi nhub &rot chia dirge ghi nhan theo thong bao dm ben chia c6 tire, lqi nhuen.

Chenh lech 15' gia phan anti cac lchoan Mi chenh lech gia hal doai thee te phat sinh trong elm ck nghiep vii phat sinh co goe ngoai te.

28

BAO CAO TAI CHtNH TONG HOP Cho nam tài chinh

kat thne ngay 3 1/12/2017

TONG CONG TY GIAY VItT NAM - CONG TY TNI111 CONG TY An TONG CONG TY

THUYET MINI BAO CAO TAI CHINE TONG HOT (TIEF) (Cac thuyit mink nay la bas phcin hap themh va can dwar dac clang that yen Belo cao tai chInh tang hap kern theo)

3. CAC CHINE SACH icE TOAN CHU YEU (ITEP)

3.19 GHI NHAN DOANH THU

Lai thodi win tai the °Ong ty ca phan IA chenh lech giaa tin thu dirge tfr vie thoai van cac ding ty c6 phan va gia gee dm Ichoth dau tir theo De an tai ca cau eth Tang

Cong ty da dirge Phit tdmg Chinh phü phe duyet va Dieu le tO cluic va hoat dOng cUa Tong Clang ty Giay Via Nam — Cong ty TNHH.

Thu nhap Mule phan anh the khan thu nhap phat sinh tic cac s Men hay the nghiep vi rieng biet vad hog d'Ong kinh doanh thong thuang cua COng ty mg Tang Cong ty, ngoai eac khoth doanh thu neu tren.

3.20 GIA VON HANG BAN

Gia van hang ban dirge ghi than theo thvc te phat sinh pig hop yeti doanh thu, bao gam tr.' gia van .tha san phim, hang hth, dich vv; gia tri hang tan kho hao hat, mat mat (sau kin trir di the khoan b8i thuemg, neu c6); chi phi nguyen vat lieu two tiep ti6u hao \tug mut binh thirerng, chi phi nhan c8ng, chi phi san xuAt chung ca dinh IdiOng pha'n be vao gia tri san phim nhap kho (sau khi di cac khoan bai thuang, neu c6) Ice ca khi san pliam, hang hea chin dirge xac dinh la tiou tint.

3.21 CHI PHI TAI CH1NH

Chi phi tai chinh bao gam chi phi tai vay, chiet Ichim thanh toan, chenh lech 11 gia, dir pining ton that the khoan dau tir va chi phi tai chinh khac. Cv the nhu sau:

Chi phi lai vay dirge ghi nhan theo thirc te phat sinh tren ca set sO du lien vay va Mi suit vay thvc to timg k1 (ngoai trir chi phi di vay da dirge von b6a);

Chiet Ichau thanh toan dirge ghi nhan khi Cong ty mg Tang Cong ty nhan dirge tien thanh toan ena khach hang dung then hart thanh than dirge ghi trong hop d8ng mua ban;

Chenh lech 19 gia phan anh cac khoan 16 chenh l'ech 19 giá hal doai thy° te phat sinh trong.k1 tha cac nghiep vv plat sinh c6 g6c ngoai te va 18 chenh lech 19 gia hot dog do danh gid lai cac khoan mve tin te co g6c ngoai te tai thed diem bac cao.

Dc phimg tan that cac khoth thu tu dirge trich lap theo quy dinh nhu trinh bay tai thuyet minh s63.4.

3.22 CHI PHI BAN HANG, CHI PHI QUAN Lt. DOANH NGHIP

Chi phi ban hang phan anh cac chi phi thvc tE Oat sinh trong qua trinh ban san phim, hang h6a, cung cap dich vv tha k3± ke toan, bao gam: chi phi nhan vien b0 phan ban hang, chi phi chao hang, giai thieu san pham, quang cao san pham, hoa hang ban hang, cute van chuyth, chi phi khau hao tai san co dinh eüa b0 phan ban hang va the chi phi bang den khae.

Chi phi quart 19 doanh nghiep phan anh the chi phi quan 19 chung eth Cong ty phat sinh trong ke toth, bao gam the chi phi ye luang than vien 130 phan quan 1 doanh nghith (tin ltrang, tiEn ding, cac khoth phv cap..); bao hiem xä hoi, bao hiem y te, kinh phi ding doth, bac hiem thAt nghier eüa nhan vien quart 11 doanh nghiep; chi phi vat lieu Cong ty mg, ding cv lao dOng; khau hao tai san co dinh clang cho quan 11 doanh nghiep; tiEn thue dat, thue ,mon bai; dc phông phai thu kh6 dich yv mua ngoai (din, there, din thoai, fax, bad hiem tai san, chay Icel..); chi phi tic via guy& toan kinh phi thuong xuyen, kinh phi

tai cita the don vi ti-ice thuOc va the chi phi bang tin khae (fief) khkh, hOi nghi khach

29

TONG CONG TY GUY VIET NAM — CONG TY BAO CAO TAI CHINII TONG HOP TNHH CONG TY ME TONG CONG TY Cho narn tai chinh

kat tluk ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG Hcip (TIEP) (Clic tIntylt minh nay la b0 pi* hop thanh va cein cluoc doc clang Med vat Bao ciao tai chinh tong hop kern theo)

3. CAC OHNH SACH ICE TOAN CHiJ YEU (TIEP)

3.23 TRUE VA CAC KHOAN PHAI NOP NHA NU&

Thue thu nhap doanh nghiep bao gam thus thu nhap doanh nghiep hien hanh.

Chi phi thu e thu nhap hien hanh phan anh se thus thu nhap doanh nghiep phai nOp phat sinh trong Mm va se, thue thu nhap doanh nghiep phai n0p, ho sung do phat hien sai sot kh6ng tong yeu cOa cac nam twee. Thu nhap thue thu nhap hien hanh phan anh so thu e thu nhap doanh nghiep phai nOp duct ghi giam do phat hien sal sot khong treing you coa cac narn truk.

Thu nhap firth thue co the khac vari tang lqi nhuan ke toan throe thu e duqc trinh bay tren bao cao ket qua hog dOng kinh doanh vi thu nhap tinh thu e khong bao gam ck khoin thu nhap chiu thite hay chi phi duqc khau trir trong ck Mm khk (bao gam cá lo mang sang, nu c6) va ngoai ra khong bao gOm cac chi tieu khong chiu thu e hoc kh8ng duqc khan trir.

Vic xac dinh cac loai thu e elm Cong ty can dr vao cac quy dinh hien hanh ye thua. Tuy nhien, thing quy dinh nay thay dOi theo timg thed 153, va viec xac dinh nghia vg v ck log thue toy thuOc vao ket qua kiem tra cOa co quan thue c6 dam quyen.

C8ng ty tme Tang C8ng ty chiu thu a suet thu 'a thu nhap doanh nghiep la 20% tren thu nhap chiu thue.

Thus thu nhap doanh nghiep cIta cac don vi true thuOc doge quyet tok tap trung tai Cong ty me Tang Cong ty.

Cac loai thus kit duct ap dung theo ck lug thu e hien hanh tai Viet Nam.

3.23 CONG CV TA! CHINH

Ghi nhan ban &in

Tai san tai chinh

Theo Thong tu so 210/2009/TT-BTC ngay 06/11/2009 cUa BO Tai chinh, tai san tai chinh duqc phan loai mOt each phit hop, .cho mac dich thuyet minh trong ck Bao cao tai chinh t8ng hop, thanh tai san tai chinh dirge ghi nhan theo gia tri hop l th8ng qua bao cao ket qua hog dOng kinh doanh, cac khoan cho vay va phai thu. Cong ty mg Tang Cong ty xac dinh phan loai cac tai san tai chinh nay tai than diem ghi nhan Ian dau.

Tai tiled diem ghi nhan lan dau, tai san tai chinh duqc xac dinh theo gia die cOng voi ck chi phi giao dich true tiep lien quan den viec mua sim tai san tai chinh do. Cac tai san tai chinh dm Cling ty me Tang Cong ty bao gam tian, dau tir tai chinh ngan ban, phai thu khach hang va phai thu khk.

No phai tra tai chinh

Theo Thong ttr se 210/2009/TT-BTC ngay 06/11/2009 cUa BO Tai chinh, no phai tra tài chinh &roc phan loai mOt each phit h9p, cho muc dich thuyet minh trong cac Bao cao tai chinh Ping h9p, thanh no phai tra tai chinh duqc ghi nhan theo gia tri hqp 1Y thong qua bao cao ket qua hoat dOng kinh doanh va no phai tra tai chinh duce xac dinh theo gia tri phan bO. Cong ty me Tang Cong ty xac dinh phan loai the nq phai tra tai chinh nay ti thin diem ghi nhan lan dau.

30

TONG CONG TY GIAY VItT NAM — CONG TY

RAO CAO TAI CHINH TONG HQ! TNHH CONG TY Mc TONG CENG TY

Cho nam tai chinh

ket thdc ngay 31/12/2017 THUYET MINI! BAO CAO TAI CHIN!! TONG HOT (TIEP) (Cric thuyett minh nay la bôph4n hcp thank va can dupe doe clang that veri Bdo cao tat chinh tang hop kem theo)

3. CAC CHINH SACH KE TOAN CHV YEU (TIEP)

3.23 CONG CV TAI CH1NH (TIEP)

Tai then diem ghi nhan IAn Mu, ng phai tra tai chinh duce xac dinh theo gia g6c cOng vai cac chi phi giao dich trim tiep lien quan den viec phat hanh ng phai tra tai chinh do. Ng phai tra tai chinh cim C6ng ty mg Tong Cong ty bao gem phai tra ngueri ban, chi phi phai tra, phai tra khk, vay va ng thue tai chinh.

Gia irj sau ghi nkin ban dau

Gia tri sau ghi /than ban du cña ck cong en tai chinh dirge phan anh theo gia tri hgp 19. Tnremg hap chua 00 quy dinh v viec xac dinh lai gia tri hop 19 ctia cac c8ng en tai chinh thi trinh bay theo gia tri ghi s8.

Bit frit cac cong cy tai chinh

Ck tai san tai chinh va ng phai tra tat chinh dugc &lira va gia tri thuan së dugc trinh bay tren bang can doi ke toan, neu va chi nen, Cong ty mg Teng C6ng ty có quyen hgp phap thirc hien viec bit frit ck gia tri da dugc ghi nh'an nay va c6 9 dinh bñ tn:r tren ca set thuan, hoc thu dugc cac tai sari va thanh toan ng phai tra ding then.

3.24 BEN LIEN QUAN

Ck ben dtrgc coi la b6n lien quan vai C6ng ty m9 'Pang C6ng ty nu c6 MIA 'fang kiem soat hoc 06 anh huang ding k'e doi vet Cong ty mg Teng Cong ty trong viec ra quiet dinh ck chinh sach thi chinh va hog dOng hoc c6 chung cac thanh vien quan 19 chit chot hoc ding chiu sir chi phoi caa.mot,cong ty thuOc Tong Cong ty). Ck ca nit c6 quyen trim tiep hoc gian tiep bieu quyet clan den 06 anh huOng dang ke tai C6ng ty mg Tong Cong ty, ke cá cac thanh vien mat thiet trong gia dinh cUa cac cá nhan nay (b6, mg, vg, cluing, con, anh, chi em mot).

Cac nhan vien quan 19 chit chat 06 quyen va trach nhiem ve viec lap lee hoach, quan 19 va kiem soat cac hog (long cfra Cong ty mg Tang C6ng ty: nhang ngueri lanh 40, cac nhan vien quan 19 cim C6ng ty mg Tong C6ng ty va cac thanh vien mat thiet trong gia dinh cUa cac ca nhan nay.

Cac doanh nghiep do ck ca nhan dugc neu a teen nam trim tip hoac gian tip phan quan trgng quyen bieu quyet hok tilting qua viec nay ngueri do c6 the 06 anh hugng dang ke tai C6ng ty mc Tong Cong ty, bao gom nhang doanh nghiep dugc sO hau bai nhang ngueri lanh dao hoc ck chit ser hair chinh cUa Cong ty.mg Tong C6ng ty va nhang doanh nghiep 00 chung rpOt thanh vien quan 19 chi]. eh& voi Tong C6ng ty.

Theo dg, ck ben lien quan ct Cong ty mg TOng Ging ty IA ck ceng ty trim thuoc, ck cOng ty con, ding ty lien ket do Tong Cong ty Mu tu va chi phei, ck thanh vien trong 110i ding thanh vien va Ban 'Ding Giam dee cim Tong C6ng ty GiA'y Viet Nam. Th6ng tin yeti ck ben lien quan thrge trinh bay tai ck thuyet minh clued day.

31

TONG CONG TY GIAY WET NAM — CONG TY TNIIEI CONG TY ME TONG CONG Ty

THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyet minh nay la be 3 pha'n hop thanh va can duvc doe clang then vol Bao cao tai chinh king hop kern theo)

MO CAO TAI CHINII TONG HQP

Cho narn tai chinh kat thne ngay 31/12/2017

4 TIEN VA CAC ICEIOAN TVONG DUONG TIEN

31/12/2017

VND

01/01/2017

VND

Tien mat 5.038.605.338 4.391.402.109 Tien gfri ngan hang khong ky han 90.582.456.190 102.354.142.034

95.621.061.528 107.745.544.143

5 CHI PHI TRA TRUPOC

31/12/2017 01/01/2017

VND VND

Ngiin hnn 326.077.061 401.450.349

- Ging cu, dung cv xuAt thing 282.237.500 386.540.909 CS khoan khk 43.839.561 14.909.440

Dal !Inn 597.610.381.065 296.030.043.676

Chi phi sCra chila 16n tai san c6 cljnh 76.495.272.005 62.967.762.117 - Cong cv, dung cv ch& phan 1)6 82.571.000 576.684.378

Chi phi quan ly doanh nghiep khau lam sinh eh& phan 136

104.645.349.513 104.515.179.044

Chenh 1ech ty gia tai Ban quart 19 Dv an 411.664.986.787 118.682.965.522 NM may beit giay Phuong Nam (*)

Chi phi thue tat chu ky 2, 3 - Cong ty 4.482.805.073 5.343.661.158 Lam nghi'ep Xuan

- Phi bao him 0 to 103.528.216 Tieri thue tat chtt phan 81.475.286

- Cac khan khac 157.921.401 3.840.263.241

597.936.458.126 296.431.494.025

(*) Khan chenh lech ty gia dm Dv an NM may sail xuat Bet Giay Phuung Nam phat sinh tir ngay 01/01/2013 va the Mm tip theo, Tong Cong ty thtm hien hach toan treo tren 242 va se tang gia tn Mu tic dm Dv an NM may BOt Giay Phtrcmg Nam theo Cling van so 7207/BTC-TCDN ngay 01/06/2015 ye viec )(ft 19 hach toan chenh lech ty gia caa Dtr an Nha may san xuAt BOt Giay Phucmg Nam.

32

TONG CONG TY GIAY VItT NAM — CONG TY TNHH CONG TY M TONG CONG TY THUYET MINI BAO CAO TAI CHINH TONG HOP (TAP) (Ceic thuyit minh nay la ba phan hop thanh va can Air cloc thing thoi voi Brio ccio tai chinh tang hop kern then)

BAO CAO TAI CHIN! TONG HOP Cho am tai chinh ket thac ngay 31/12/2017

6 PHA' THU MUCH HANG

31/12/2017 01/01/2017

Gia tri Dv phong VND

Giá tri Dv phong VND

Phai thu ugAn h3n cüa khach hang 177.578.496.837 (57.395.863.277) 267.630.386.166 (47.024.410.912)

- Cong ty CO phAn GiAy BBP 37.624.333.380 (37.624.333.380) 37.624.333.380 (30.003.343.541)

- C8ng ty TonzexTechnology Co.Ltd 16.731.933.150

- Gong ty C phan [Mu tu Kay dung va Dich Thulan 48.672.186.274 48.400.000.000

An Building

- Gong ty C6 phAn [Mu tu Xay lip va Phat triL nha 17.764.110.000

- Cac MI Wong khac 73.517.867.183 (19.771.529.897) 164.874.119.636 (17.021.067.371)

177.578.496.837 (57.395.863.277) 267.630.386.166 (47.024.410.912)

Thai thu cila khach hang la cac ben lien quan 39.414.877.460 (37.624.333.380) 37.632.782.055 (30.003.343.541)

- C8ng ty Co phAn GiAy BBP 37.624.333.380 (37.624.333.380) 37.624.333.380 (30.003.343.541)

- Ceing ty C6 phan Sin Son Son . 187.216.205 - COng ty C phAn Ch 'e 14n G Bai BLig 1.603.327.875 8.448.675

33

BAO CAO TAI CHINH TONG HOP Cho nam Mi chinh ket thtic ngdy 31/12/2017

TONG CONG TY GIAY VIET NAM - CONG TY TNHH CONG TY MV TONG CONG TY THUYET MINE BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyet minh nay la b6 phan hop thanh va can chew cloc tang that voi Bao cao tai chinh tang hop kern theo)

7 PHAI THU KHAC

31/12/2017 01/01/2017 Gia trj

VND Dtr phong

VND Gia tri

VND Thy phong

VND

Ngan ham 155.970.718.862 (2.156.568.262) 130.761.261.375 (1.964.782.895)

- •Phai thu v co ph-An hoa ngin han 4.823.474.332 3.881.360.500

- Phdi thu ve co tirc, hi nhuan clugc chia 15.945.291.100 4.553.064.600

- Tam 1mg cho can be ceng nhan vien 9.106.021.992 (8.385.305) 7.834.583.307 (39.030.000)

- 1{5, cage, 14, quy 70.311.883 269.019.056

Phai thu khdc 125.618.987.858 113.894.779.198

Dien tich rie ng H hao The chi:a cluttc xle IY (3) 14.647.151.734 15.204.811.778

Vien Nghien caw eery Nguyen lieu Gay 6.309.176.931 5.055.335.637

Xi nghiep Che Van Thang 60.644.371 (60.644.371) 60.644.371 (60.644.371)

Ong Doan Quang Chan - Ha Mang rung 17.250.715 17.250.715

Cong ty TNHH MTV Nguyen lieu Giciy Mien Nam (I) 65.277.851.550 65. 909.920.794

Cang ty Ca phdn Xely citing cciu clueng va van tai 1.729.128.064 ( I . 729. 128. 064) 1.729.128064 (1.729.128.064)

Ging ty Ca phein Van phOng phcim Hang Ha (2) 3.000.000.000 3. 000.265. 550

Cling ty INHH Vien Gong nghiep giely va Xenluylo 1.610.612.927

Gong ty Ca phan Dciu tu• Phat mien Cang nghiep va 1.310.725.222 1.310.725.222

Van I&

Chi tam zing van chuyin, khai thcic gJ - Lam nghiep 700.000.000 (50.000.000)

Ceiu Ham Gia sri dien itch ng do thu hal qu phOng - Lam nghiep Cau Ham •

758.101.632 758.101.632

Cac dai scin xucit nçx teen scin tieu thy - Lam nghiep - 1.610.698912 Lang Chanh

Doi twang khac 30.898.344.712 (358.410.522) 18.537.896523 (85.980.460)

34

BAO CAO TAI CHINH TONG HP Cho nam tai chinh ket thüc ngay 31/12/2017

TONG CONG TY GIAY VIVT NAM— CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO CAO TAI CHiNH TONG HOP (TIEP) (Cac thuyat minh nay la ko phian hpp thanh va can duct cicc clang thoi vai Bac coo tat chinh tang hcp kern theo)

7 PHAI THU ICHAC (TIEP)

31/12/2017 01/01/2017

Gia tn D phong. Gia frit Dv phong

VND VND VND VND

Kinh phi cong doan - 13ao hiem xa hOi

Bao hiem y

Bao hiem that nghi'ep

Dki h3n

- K9 cucc, ky quy

10.594.285

387.071.733 6.328.840

2.636.839

35.000.000 35.000.000

328.454.714

143.007.222 143.007.222

156.005.718.862 (2.156.568.262) 130.904.268.597 (1.964.782.895)

Khoen phai thu C6ng ty TNHH MTV Nguyen lieu Gray Min Nam bao g6rn cac khoan nq d'en han (tien &au tu de time hien trling vimg nguyen lieu giAy ti Kon Turn) ma Tizing C8ng ty tra thay va pith) thu lai C8ng ty TNHH MTV Nguyen lieu Giay Mien Nam so tien 53.136.218.274 VND, khoan phai thu gum hien dir an ?cueing che bien go van veneer 12.767.702.520 VND va khoan phai thu khac 6.000.000 'VND.

Bao g6m khan tra tinge cho C8ng ty Ce phan C8ng ty me pham Fl0ng Ha so ti'en 3.000.000.000 VND theo Them thuan nguyen Vac hcip tac kinh doanh, phan chia san phAm gifra T6ng C8ng ty va COng ty CO phan Ging ty me pham Hông Ha ve viec xay clyng trung tam thucmg mai va giai thieu san phatm tai 25 IS Thtrang Kiet, Ha NOi.

La chi phi deu tt.r rimg tang bi thiet hai do bao 16c va sat benh phat sinh lay ke den 31/12/2017 chtra xir lY só tien: 14.748.764.648 demg. Die'n tich rimg hi thiet hi cita the Cong ty lam nghiepj c6 xac nhan cüa kiem lam vaHl3ND xã, can b0 pheng Quail 19 tai nguyen rimg — Tang C8ng ty Gia'y Viet Nam (Inc Ban Giam doe va cac 150 phan nghiep va elm cac C6ng ty lam nghiep cam ket chiu trach nhiem, tiet kiem chi phi san xuat, kinh doanh co lai de bit dap dan khoan no ten theo tâ trinh, bien ban hop dm the Cling ty lam nghiep v viec xin xir 19 tai chinh rung thiet hi do bao loc, san benh va. Bien ban Imp so 257/B13-GVN.PT ngay 15/09/2017 dm T8ng Cong ty Giay Viet Nam ve viec thong nhAt phtrang an xir 19, khac phac rUng hi thiet hai do nguyen nhan khach quan bat kihà khang nam 2015 va nam 2016 tai cac Cling ty lam nghiep.

35

BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thac ngay 31/12/2017

TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY MV, TONG CONG TY THUYET MINH BAO CAO TAI CHINH TONG HIP (TIEP) (Ccic thuyit minh nay la ba phan hop thanh va can chivy doe clang there vái Bcio ctio ten chinh tang hop kern theo)

8 NO XAIJ

31/12/2017 01/01/2017

Gia g6c Gia trich Ip dkr plying

Gia tn c6 the thu lag

Gia goc Gia trich Ip thy phong

Gia trj c6 the thu Ian

Phai thu khach hang 61.348.180.738 57.395.863.277 3.952.317.461 62.322.125.680 47.024.410.912 15.297.714.768

VIM phling Tang ang,ty . - Ging ty C phan Thuang mai du lich - 182.090.334 182.090.334 182.090.334 182.090.334

Khach salt Bai Rang

- Cang ty Hwang mai Tang hyp Vinh Philc 166.150.298 166.150.298 166.150.298 166.150.298

- amg ty TNBH Tien Thanh Ha NOi 79.265.705 79.265.705 79.265.705 79.265.705

- COng ty CO phan Giay BBP 37.624.333.380 37.624.333.380 - 37.624.333.380 30.003.343.541 7.620.989.839

- C6ng ty Thuong mai du licit Hoang Long. 9.028.914 9.028.914 9.028.914 9.028.914

Cong ty Gay Tissue Mug Duing - C6ng ty C6 Olen Ky thuat NM m6ng va 80.657.820 80.657.820 95.657.820 95.657.820

Xay dung 20

- Chi nhanh Cong ty c6 phan Ky thuat Xay dung Nam Thanh Viet

7.800.000 7.800.000

- Ging ty C6 phen Gay BBP 122.185.200 122.185.200 122.185.200 85.529.640 36.655.560

- C6ng ty TNHH Thanh Gia 267.685.106 267.685.106 293.385.106 293.385.106

- Gong ty TNHH Thuang mai dich vu Tang h9p Phung Pilaf

257.376.460 257.376.460 257.376.460 257.376.460

Chi nhAnh ring Cling ty Gay vier Nam tai thanh ph -A HA Chi Allah - Cong ty TNBH San xuAt Thuong mai Bao

bi Vat phem Minh Viet Long 640.436.830 640.436.830 640.436.830 640.436.830

- COng ty TNIIH Giay Iting Tai 489.681.372 489.681.372 489.681.372 489.681.372

- Doanh nghiep tu nhan Giay Dire Ph& 324.904.520 324.904.520 324.904.520 324.904.520

36

BAO CAO TAI CHINH TONG HOP Cho Mtn tai chinh ket thiac nfly 31/12/2017

TONG CONG TY GIAY VI 'ET NAM - CONG TY TNHH CONG TY An TONG CONG TY THUYET MINH BAO CAO TAI CHiNH TONG HOP (TdP) (Ccic thuyit minh nay la bi-) phan hop thanh va can dtrot cloc clang then veri Brio cdo tai chinh tang hop kern theo)

8 NQXAU

Chi nluinh Ting Cling 07 Giay Viet Nam

tgi N:ii

31/12/2017 01/01/2017

Gia goc Gia trich 1p dtr Wong

Gia tri c6 the thu 1161

Gia gOc Gia trich Ip thy pitting

Gia trj ce, the thu hot

- Cling ty a phin truyan thong 5P 3.839.457.917 3.839.457.917 3.839.457.917 3.839.457.917

- Ging TNTIII va DVTM Son H'6i 4.108.274.209 4.108.274.209 4.108.274.209 4.108.274.209

- Gong ty TNT III dau Pr IA pith then Due 1.731.181.467 1.731.181.467 1.731.181.467 1.731.181.467

Thanh - HTX Cting nghiap Thanh Hung(C1C) 4.419.779.727 3.294.745.809 1.125.033.918 4.735.779.727 3.294.745.809 1.441.033.918

- Ging ty c phan Thanh Gia 4.829.737.087 2.414.868.544 2.414.868.543 4.916.331.629 4.916.331.629

- D6i tugng khac 2.175.954.392 1.763.539.392 412.415.000 2.698.804.792 1.416.100.970 1.282.703.822

Tra tritely cho nguni ban 21.036.079.158 21.036.079.158 21.036.079.158 21.036.079.158

Van phbng Tong Cong ty - EURO CELL (IFtAC) 9.534.515.550 9.534.515.550 9.534.515.550 9.534.515.550

Cb'ng ty Chi biin viz Xuat nhip khan Dam mann

- Ging ty Lam Huang 331.926.950 331.926.950 331.926.950 331.926.950

- Ceng ty TNFIEID&G Viat Nam 406.455.582 406.455.582 406.455.582 406.455.582

- Gong ty TNIIII Lam Huang - Ha Long 9.870.174.872 9.870.174.872 9.870.174.872 9.870.174.872

- C6ng ty TNHEI Dinh Thanh 893.006.204 893.006.204 893.006.204 893.006.204

Cdc khocin phiii thu kluic 2.160.161.964 2.156.568.262 3.593.702 2. 626.982. 895 1.964.782.895 662.200.000

Van phbng Ting Cling ty - Xi nghiap che Van Thing 60.644.371 60.644.371 60.644.371 60.644.371

- Ong Nguyen Tien Ta‘p (Van ph6ng Ha NOD 85.980.460 85.980.460 85.980.460 85.980.460

- aing ty CO phin Xay clung eau dirOng va van tai

1.729.128.064 1.729.128.064 1.729.128.064 1.729.128.064

37

BAO CAO TAI CHINII TONG HOP Cho nam tai chinh lc& thoc ngay 31/12/2017

TONG CONG TY GIAY VIST NAM — CONG TY TNHH CONG TY an TONG CONG TY THUYET MINH BAO CAO TAI CHINII TONG HOP (TIEP) (Coe rimy& minh nay la ba phan h9p thanh vii can Aye cl9c cldng that vat Bao cao red chinh long h9p kern theo)

8 NO )(Au (TIEP)

Cong ty Lam Nghifp Tan Thanh

31/12/2017 01/01/2017

Gil g6c Gil trich Ilp chy Stang

Gia tri co the thu hil

Gia MSc Gia trich Yap dkr phong

Gia tri ces the thu Wel

- COng ty TNIM Larn Hoang 204.736.612 204.736.612 - Ong Truong Dire ThiOn 30.163.450 30.163.450 Cling ty Lam Nghiep au Ham - Cac d6i tuong khac 37.530.000 37.530.000 751.230.000 89.030.000 662.200.000 ang ty (hay Tissue Song Throng - Huynh COng HAi 11.979.007 8.385.305 3.593.702 Tai sin thieu ch& xfrIyr 1.784.991.104 1.784.991.104 1.784.991.104 1.784.991.104 - Chi nhanh Ding Cong ty Giay Via Nam tai 1.784.991.104 1.784.991.104 1.784.991.104 1.784.991.104

Ha NOi Cac khoan tin phut, phai thu v lai rya cha&m...phat sinh tir cac khoan nq qua hail nhung khong duqc ghi nhan doanh thu

Cling 07 Cher Min va Nu& nhflp khirzu Dam mtinh

- Cling ty TNI-ThlHoang Larn Ha Long 1.617.175.050 1.617.175.050 1.617.175.050 1.617.175.050 - Ging ty TNHH Thanh Dinh 265.660.022 265.660.022 265.660.022 265.660.022

86.329.412.964 82.373.501.801 3.955.911.163 87.770.178.837 71.810.264.069 15.959.914.768

38

TONG CONG TY GIAY MT NAM — CONG TY TNHH CONG TY MV TONG CONG TY THUYET MINI BAO CAO TA! CHINH TONG HQP (Tin') (Ccie thuya t minh nay la 60 phan hpp thanh va cdn duvc dt9c tang then voi Bao cao tat chinh tong hqp kern theo)

BAO CAO TAI CHNH TONG HOP Cho nam tài chinh ket thfic ngay 31/12/2017

9 DAU nr 'nu CHINH PA! HAN

31/12/2017 01/01/2017 Gia goc

VND Dv pheing

'VND Gia tij luyp

VND Gia goc c

VND Dkr phbng

VND

Giá tij hqp If VND

Dan tu vao cong ty con 28.465.185.642 - 28.465.185.642 28.465.185.642 - 28.465.185.642

Dau tit vao cong ty lien doanh, lien ket

283.916.130.000 (52.000.000.000) 231.916.130.000 283.916.130.000 (130.110.680.721) 153.805.449.279

Dau ttr vao don vi khac 30.805.050.149 - 30.805.050.149 31.097.736.179 - 31.097.736.179

343.186.365.791 (52.000.000.000) 291.186.365.791 343.479.051.821 (130.110.680.721) 213.368.371.100

Ghi chit: (3iá tri hop elm cac khoan dau tir duce tinh bang gia gOc tint di dn phOng ton that the khoan dAn Ut tai chinh (chr phong ten that cac khoan dAu ttr tai chinh dugc tinh theo quy dinh tai Thong tu 228/2009R 1-BTC va Th8ng tu 89/2013/TT-BTC dm BO Tài chinh).

9.1 Di& TY VA0 CONG TY CON

Ten cong ty con Ty le set hum Ty le quyen Ty re lqi ich Vim dieu le Gib gOc Dcr phbng Gib tri (%) bieu quyet (%) (%) (VND) (VND) (VND) (VND)

Cling ty TNHH MTV • 100% 100% 100% 21.965.185.642 21.965.185.642 - 21.965.185.642 Nguyen lieu Giay Mien Nam

Cong ty C6 phen Che bien 80% 80% 80% 80.000.000.000 6.500.000.000 - 6.500.000.000 GO Rai Bang (*)

COng 28.465.185.642 - 28.465.185.642

(*) Theo dieu l Cong ty C8 phAn Che bin g Bai Bang ngay 21/7/2015, vent dieu l cong ty la 80.000.000.000 VND, trong do TOng Cling ty GiAy Via Nam COngty TNITH gop vem vao C8ng ty CO phan,Che bin G6 Bai Bang 64.000.000.000 VND bang gia lr quyen sir dung dat, the chi phi giai phong mat bang, san lap,va xay dung ca set ha tang. TO that diem lap bao cao nay, Cong ty CO phan Che bien g6 Hai Bang chua duct cap giay chting nhan chuyen quyen sir dung dat tit Tong C8ng ty va Tong COng ty da gem yen de dau ttr xay dung 'cueing xe.

39

TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Coe thuyat minh nay ler tra phan hop thernh vii can cluvc cloc clang theft vat Rao cat) tai chinh tang hop kern theo)

RAO CAO TAI CH1NH TONG HOP Cho nam tai chinh lc& fink ngay 31/12/2017

9 MU TI)' TAI CHINHDAI HAN (TIEP)

9.2 MU TUVA0 CONG TY LIEN DOANH,

Ten ding ty lien doanh, T, le sq hiru lien ket (%)

LIEN KET

15' le lqi ich (%) Ven dieu l'e (VND)

Gia gee Dv. 'thong (VND) Gia tri hqp lt (VND) (VND)

'Ty l.' quyen bieu quyet (%)

Gang ty lien het 283.916.130.000 - 231.916.130.000

Cling ty a phAn Tap doan Tan Mai(**)

22,74% 22,74% 22,74% 890.915.030.000 202.495.630.000 - 202.495.630.000

Cong ty CO phan Giay 29,0% 29,0% 29,0% 73.450.000.000 21.300.500.000 - 21.300.500.000

Viet Tri Ging ty a phAn Giay 23,8% 23,79% 23,79% 218.556.300.000 52.000.000.000 (52.000.000.000)

BBP (***)

Cong ty. C6 phan San Son 29,0% 29,0% 29,0% 28.000.000.000 8.120.000.000 - 8.120.000.000

Son

ging 283.916.130.000 (52.000.000.000) 231.916.130.000

(**) Tai theri diem 31/12/2017, TOng Cong ty da hoan nhap khoan trich lap chr phong nam tuft. Gia tri hop Kr ctia Ithoan du Pr vao C8ng ty CA phan Tap doan Tan Mai duct tinh dva Ron Bao can tai chinh tAng hop nam 2017 cla dirvc kiem toan elm Cong ty Co phAn Tap doan Tan Mai.

(***) Cid tri hop 1.5, cüa khoan du us vao Cong ty CA phan Giay BBP duct tinh dip teen Bao cao tai chinh ding hop cho kji kA toan Ur ngay 01/01/2016 den ngay 30/06/2016 chua &roc kiem toan cna Cong ty CA phAn Giay BBP.

40

BAO CAO TAI CHIN!! TONG KIP Cho nam tai chinh kat fink ngay 31/12/2017

TONG DOING TY GIAY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO CAO TAI CHINH TONG HOT' (TIEP) (Circ thuyit minh nay la b(5 phan hop thanh và can &rot cloc tang that vol Sao caw tai chinh tang hop kern theo)

31/12/2017 01/01/2017

9 DAD Tir TAT CHIN!! DAI HAN (TIEP)

9.3 MU TIY GOP VON VAO DON VI KHAC

DAu tw clii hnn khac SO Brim Dly phong Gia tri hqp 1 SO Ithyng Gia gOc thy phang Gia tn hqp lj

Ban tr dai hnn khac 366.256 30.702.742.911 - 30.702.742.911 366.256 30.995.428.941 - 30.995.428.941

Cong ty a phAn GiAy Thanh H6a (1) 10.907.670.911 - 10.907.670.911 - 11.200.356.941 - 11.200.356.941

Cong ty CO phAn Tan Mai Mian Hong (2) 1.000.000.000 - 1.000.000.000 - 1.000.000.000 1.000.000.000

C6ng ty C phAn Tan Mai Mien Trung (3) 8.250.000.000 - 8.250.000.000 8.250.000.000 8.250.000.000

Cong ty CO phan Tan Mai Lam &mg (4) 1.000.000.000 - 1.000.000.000 1.000.000.000 1.000.000.000

Cong ty CO phan Tan Mai Tay Nguyen (5) 5.500.000.000 - 5.500.000.000 - 5.500.000.000 5.500.000.000

COng ty C phAn In Pink Yen (6) 366.256 4.045.072.000 - 4.045.072.000 366.256 4.045.072.000 4.045.072.000

DOu fir lien kOt trng rung - 102.307.238 - 102.307.238 102.307.238 102.307.238

Cong 366.256 30.805.050.149 - 30.805.050.149 366.256 31.097.736.179 - 31.097.736.179

Theo GiaY chUngnhan clang ky kinh doanh s6 2801395184 thay clai l'an 3 do Su Ka hoach va DAu lit thanh phO Ha NOi cap ngay 21/01/2011, van diau cüa Cong ty CO phan Giay Thanh H6a la 966.000.000.000 VND; trong do, so van Tang Cong ty Giay Viet Nam - Clang ty TNHH cam kat gop la 57.960.000.000 VND hieing throng 5,82% vem diau le; s6 van time gap cna Cong ty mc Tang C6ng ty tinh den then diem try& IcY ke than nam 2016 la 35.613.595941 VND, tucmg duang 3,68% van diau le. Theo Quyat dinh 1302/QD-UBND ngay 14/04/2016 cila Chu tich fly ban nhan dan tinh Thanh Hoa va viec thu hai din tich dat caa Tang Cong ty Giay Viet Nam a Op van cho Cong ty CO phan Gia'y Thanh H6a tai id Chau LOc, huyen Ha? LOc va COng van s6 2315/STC-QLCS-GC ngay 15/6/2016 dm S& Tai chinh Thanh Hoa the dinh gia tn cOn lai cOa tai sari dä dau tir teen din tich dat thu hoi la 103.150.973.331 VND, trong do gia tri dau tu cl& dang con lai dm Tong Ong ty Giay Viet Nam la 80.758..614.000 VND, gia tri tai san thu h6i TAng Cong ty cid nhan duce va ghi giam tmmg frng vao gia sac khoan dan lit tai Cling ty CO phan Clay Thanh Hoa la 24.705.925.030 VND. Do do, gia g6c khoan dau lit cüa C6ng ty me Tang Cling ty vao ang ty CO phAn Giay Thanh ba tai ngay 31/12/2017 la 10.907.670.911 VND.

TY le von g6p cüa TOng Cong ty Giay Viet Nam tai C6ng ty CO phAn Tan Mai Mien Dong la 0,5%.

Ty le vOn g6p eüa Tang COng ty Giay Viet Nam tai Cong ty CO phan Tan Mai Mian Trung la 2,5%.

41

BAO CAO TAI CIHNH TONG HOP Cho nam tai chinh kat thee ngdy 31/12/2017

TONG CONG TV MAY VICT NAM — CONG TV TNHH CONG TY l‘n TONG CONG TV THUYET MINI! BAO CAO TAI CHINH TONG HOP (TIEP) (Cie thuyit minh nay la b0 phan hgp thanh ya cdn dirge dgc clang that yed Rao ccio tai chz'nh tang hgp kern theo)

9 MU TU. TAI CHiNH DAI HAN (TIEP)

9.3 DAD TI! GOP VON VA0 DON VI ICHAC (TIEP)

TY le v6n g6p elm T6ng Cong ty GiAy Via Nam tai Cong ty C6 phan Tan Mai Um Ding la 0,5%.

TY le vOn g6p elm Tang Cong ty Giay Via Nam taiCong ty C6 phan Tan Mai Tay Nguyen la 2,5%.

Theo Giay chung nhan clang lcy kinh doanh s6 2500228165 thay d6i Ian dui 4 ngay 25/08/2014 do Sa Ke hoach va DAu Pt tinh Vinh Ph& cap thi von di6u

leelm C6ng ty la 25.000.000.000 VND. Trong do, T6ng Cting ty Giay Viet Nam - Cong ty TNH.11 g6p 4.045.072.000 VND tucmg throng 14,65% On dieu 1. TY le vent g6p tucmg &ng vài tYI quyen bieu quyet dm Tong C6ng ty tai Gong ty.

(1); (2);(3);(4);(5): Cac &Ong ty nay clang trong qua trinh dAu tu nen Cong ty m TOng Cong ty khong xem xet trich Ip dr phOng tOn that dau tu tai chinh d6i vol nhang khoan dAu tu vao cac c8ng ty nay.

10 HANG TON ICHO

Nguyen lieu, vat lieu C6ng cu, dung cu Chi phi san xuat kinh doanh Thanh phasn

31/12/2017 01/01/2017

Gia g6c

VND Dv phong

VND Gia goc

VND Dv phong

VND

399.790.172.720

8.739.025.174

dang 527.007.140.376 38.505.089.393

418.412.309.682

9.656.947.257 543.025.806.258

65.956.588.668

Hang hoa 3.679.535.679 (665.203.848) 34.948.295.367 (1.114.608.540)

Hang girl ban 512.075.890 2.928.502.762

978.233.039.232 (665.203.848) 1.074.928.449.994 (1.114.608.540)

42

BAO CAO TAI CHINH TONG HOP Cho nam tai chinh kat thirc ngdy 31/12/2017

TONG CONG TY GIAY VIST NAM - CONG TY TNHH CONG. TY In TONG CONG TY THUYET MINH BAO CAO TAI CHINH TONG HQP (TIEP) (Cac thuyat minh nay la ba phan h9p thanh va can claw d9c dang that val Bow ccio tai chinh tang h9p kern theo)

11 TAI SAN CO DINH HIM HINH

NGUYEN CIA

Nha cira

vat kin truc

VND

May m6c

thiet hi

VND

Phtrotg tin

vAn tai, truyen dAn

VND

Thiet hi cluing cc quart ly

VND

TSCD HH

khac

VND

C(Ing

VND

01/01/2017 637.598.882.603 2.206.938.823.254 108.643.666.805 19.506.040.334 31.965.825.687 3.004.653.238.683

- Mua trong nam 2.043.892.520 1.584.565.455 465.027.273 4.093.485.248

- Mua TSCD thue tai chinh 3.532.996.592 3.532.996.592

- DâutixXDCBhoãnthánh 2.160.840.275 49.850.823.357 190.000.000 52.201.663.632

- Tang TSCD tai Ging ty GiAy 3.778.981.818 3.778.981.818

Tissue Sang Du6ng (1)

- Diau chuyan TSCD Iii Dam Manh ve Tang Ging ty (2)

8.020.791.136 9.666.294.540 5.600.505.787 517.943.400 23.805.534.863

- Tang do dean dieu chuyan tix Tong 106.979.768 106.979.768

Cang ty ve don vi con - Thanh 12, nhumig ban (7.552.531.120) (781.631.488) (16.835.831.119) (325.381.816) (40.477.008) (25.535.852.551)

- TSCD giam tai Dam Manh chuyen ve Tang Cong ty (2)

(6.886.050.712) (10.133.217.940) (4.407.342.151) (51.020.000) (2.327.904.060) (23.805.534.863)

- TSCD giam tai Dam Manh chuyen ve Vien Nghien cut cay NLG(2)

- (978.461.818) (978.461.818)

- TSCD gam tai Tam Son (488.584.545) (488.584.545)

- Gam do dieu chuyen (Lam nghiep (12.480.533.145) (73.411.255) (1.975.534.571) (14.529.478.971)

Cm Ngac va Lang Chanh) - Tang khac (3) 211.026.346 1.278.375.503 2.000.000 1.491.401.849

31/12/2017 621.179.405.151 2.262.568.930.309 94.677.980.435 20.112.609.191 29.787.444.619 3.028.326.369.705

43

BAO CAO TAI CHiNH TONG HOP Cho nam tai chinh kgt th0c nggy 31/12/2017

TONG CONIC TY GIAY VIVT NAM — CONG TY TNIIII CONG TY MV TONG CONG TY THUYET 1VIINH BAO CAO TAI CHIMI TONG HOP (TIEP) (Cow thuyat minh nay la b phan hop thanh va can chew cloc clang that vol Btio cao tai chinh tang hop kern theo)

11 TAI SAN CO Dpal HOU HiNH (TIEP)

Nha cfra vat hien frac

VND

May mac thiet bj

VND

Ph trung tien van tai,

truyen dn VND

'nth bi dung et) quan 19

VND

TSCD HH khac

VND

Cdng

VND

HAO MON LOY ICE

01/01/2017 (302.922.245.587) (1.908.789.883.553) (94.806.191.365) (17.726.724.117) (28.107.037.617) (2.352.352.082.239)

- KhAu hao trong nam (28.691.167.135) (81.444.831.653) (7.423.694.927) (617.808.193) (81.088.728) (118.258.590.636) - Dieu chuyAn TSCD (2) (8.020.791.136) (9.665.206.739) (5.094.360.115) (493.170.349) (23.273.528.339)

- Hao mOn trong nam (4) (611.834.304) (611.834.304) - Thanh 19, nhugng ban 7.552.531.120 781.631.488 16.835.831.119 325.381.816 40.477.008 25.535.852.551 - TSCD giam tai Dam Manh (2) 6.886.050.718 10.133.217.940 5.385.803.969 51.020.000 2.327.904.060 24.783.996.687 - TSCD giam tai Tam Son 488.584.545 488.584.545 - Phan 14 khau hao theo CV 330 1.061.836.153 (576.472.313) (131.409.167) (353.954.673)

cUa TAng COng ty - Tang do diet! chuyAn (Lam nghi'ap 6.139.610.866 73.411.255 1.975.534.571 8.188.556.692

Cm Nggc va Lang Chanh) 31/12/2017 (317.994.175.001) (1.988.911.661.262) (83.214.964.516) (18.592.710.010) (26.785.534.254) (2.435.499.045.043)

GIA Till CON LAI

01/01/2017 334.676.637.016 298.148.939.701 13.837.475.440 1.779.316.217 3.858.788.070 652.301.156.444

31/12/2017 303.185.230.150 273.657.269.047 11.463.015.919 1.519.899.181 3.001.910.365 592.827.324.662

(1) Trong nam, Cong ty GiAy Tissue S8ng Bang tlusc hien tang mui 2 tai sin c8 dinh theo Quyet dinh só 1085/QD-GVN.PT vi Quyet dinh s6 1086/QD-GVN.PT ngay 29 thing 12 am 2017 dm 'Ring Cong ty GiAy Via Nam ve viec tam tang tai sin cO dinh là May gia c8ng giAy Tissue thinh phAm vi Thiet bi kiem sok qua trinh san xuAt vOi timg só tin: 3.778.981.818 (Icing.

44

\ • N_ .0' C'.'

TONG CONG TY GIAY NW NAM — CONG TY TNHH BAO CAO TAT CHIN!! TONG HOP CONG TY MC TONG CONG TY Cho Mm tai chinh ket fink ngay 31/12/2017 THTJYET MINH BAO CAO TAT CHINH TONG HOP (TIEP) (Cac thuyit minh nay la ba phan hQp thanh va ccin &roc doc clang that vat Bao ciao tat chinh tang hcrya kern theo)

11 TAI SAN CO KNIT MAI BINH (TIEP)

TM san cO dinh dieu chuyen tü C8ng ty Ca phan Ch e bieuva XuAt nhap khAu Dam Manh Quang Ninh v Tang C8ng ty va Vien Nghien ciru Cay Nguyen lieu Giay

Hao m6n tai san c'6 dinh hinh thanh tir Quy phitc lgi.

Tang tai san co dinh him hinh theo Bien ban Thanh tra thue 2014 va 2015.

Nguyen gia tai san ca dinh da het khan hao nhung van con sir dung tai ngly 31/12/2017 la: 529.525.852.159 dang (tai ngay 31/12/2016 la: 592.103.759.617 dang).

45

TONG CONG TY G1AY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY

RAO CAO TAI CHINH TONG HOP Cho Mm tai chinh

ket thac ngay 31/12/2017 THUYET MINI BAO CAO TAI GENII TONG HOP IEP) (Caw thuyat minh nay la bc5 phan hop thank va can &roc doc dang there voi Boo cao tai chinh tang hop kern theo)

12 TAI SAN CO DWFI VO HtNH

Quyen Phan mem

Cang

sir dyng aAt may vi tinh

VND VND

VND

NGUYEN GIA

01/01/2017 14.166.755.698 3.428.050.432 17.594.806.130

31/12/2017 14.166.755.698 3.428.050.432 17.594.806.130

GIA TRI HAO MON

01/01/2017 (10.298.172.705) (3.326.050.432) (13.624.223.137)

- Khau hao trong ram (280.140.852) (27.549.156) (307.690.008)

31/12/2017 (10.578.313.557) (3.353.599.588) (13.931.913.145)

GIA TRI CON LAI

01/01/2017 3.868.582.993 102.000.000 3.970.582.993

31/12/2017 3.588.442.141 74.450.844 3.662.892.985

13 TAI SAN CO DINH TRUE TkI CHINH

Pinning tin COng

van tai truyan dAn

VND VND

NGUYEN GIA

01/01/2017 17.228.100.261 17.228.100.261

- Thue tai chinh trong Mm 3.000.000 3.000.000

- Dieu chinh theo Phu hie h9p d6ng s6 01 45.450.000 45.450.000 cim hop &Ong thue mua tai chinh 01.106/2015/TSC-CTTC va Chi phi tu

v&ti ban dau cho DA - Mua hi TSCD thue tai chinh (5.111.812.047) (5.111.812.047)

31/12/2017 12.164.738.214 12.164.738.214

GIA TRI HAO MON

01/01/2017 (4.913.888.577) (4.913.888.577)

- Khan hao trong nam (2.135.386.836) (2.135.386.836)

- Mua hi TSCD thue tai chinh 3.235.717.904 3.235.717.904

31/12/2017 (3.813.557.509) (3.813.557.509)

GIA TRj CON LAI

01/01/2017 12.314.211.684 12.314.211.684

31/12/2017 8.351.180.705 8.351.180.705

46

TONG CONG TY GUAY V1tT NAM — CONG TY TNHH CONG TY MV TONG CONG TY

BAO CAO TAI CHINH TONG Hcil) Cho Mm tai chinh

Vet thac ngay 31/12/2017 THUYET MINI BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyat mink nay la b '6 phan hop thank va can Svc floc clang that vol Bao cao tai chink tong hop kern theo)

14 TAISANTHIEUCIIO XTYLt

31/12/2017 VND

01/01/2017 VND

Chi nhcinh Tang Cong ty Gidy Viet Nam tai 1.784.991.104 1.784.991.104 Ha Na! (1)

(rang ty Lam nghiep Cdu Ham (2) 993. 172.498 993.172.498 Gong ty Lam nghiep Ngoi Sao (2) 3.996.923.226 1.185.441.783 Gong 0) Lam nghtep Tan Thanh (2) 8.063.993.376 6.823.912.998 Gong ty Lam nghiep Ham Yen (2) 1.393.587.685 1.393.587.685 Gong ty Lam nghiep Ton Phong (2) 2.007.000.613 2.007.000.613 Gong ty Lam nghiep Doan Hang (2) 1.328.135.025 1.328.135.025 Cong ty Lcim nghiep Sang Thao (2) 1.023.441.335 1.023.441.335 Gang ty Lcim nghiep Yen Lap (2) 7.252.879.903 7.252.879.903 Cong ty Leim nghiep Tam Son (2) 39.072.317.009 39.072.317.009 Cling ty Lcim nghiep Xucin Dai (2) 8.531.419.014 8.531.419.014 Clang iy Lam nghiep Tam Yining (2) 979.342.034 979.342.034 Cong ty Lam nghiep Tam Thanh (2) 7.026.348.465 7.026.348.465 Co'ng ty Lam nghiep Lap Thach (2) 341.232.978 341.232.978 Cong ty Lcim nghiep Cdvii Ngoc (2) (1.5b) 547.031.562 Cong ty Leim nghiep Lang Chanh (2) (1.5b) 1.510.654.825 Ban quan 19 Dv an Hha may Bat giciy 12.397.138.462 12.397.138.462 Phyong Nam (3)

Clang ty Chi biin va' Xueit nhap khdu Dam mcinh (4)

3.178.025.511

96.191.922.727 97.376.072.804

La khoan tin Cue thi hanh an clan sr thanh phi; Ha Nei dä phong tea tai khoan dm Chi nhanh va thu so tien nay de thanh toon cho Cong ty TNITH Thuang mai va Dich vu Son Wei theo thong bao thi HIM an se 179/TB-CTHA ngay 02/03/2012 dm Cuc thi hanh an dan sr thanh phe Ha NOi cho ban an hinh su ph& thdm so 601/2011/HSPT cna Tea ph& tham Tea an nhan dan tOi cao tai Ha ,NOi va ban an hinh sir so tham se 122/2011/HSST caa Tea an nhan dan thanh ph6 Ha NOi. Khoan nay throe ghi nh'an la tai san thieu cha xir lY vi theo khang nghi giam dec thdrn se 02/QD-VKSTC-V3 ngay 27/02/2014, Vien twang Vin kiem sat nhan clan toi cao dä de nghi HOi dong tham phan T6a an nhan dan t6i cao xet xii theo thñ ttie giant doe tham tuyen hay hai ban an neu tit de dieu tra lai theo quy dinh elm phap Mat., Tai ngay lap bao cao tai chinh nay, Chi nhanh chua nhan throe quyet dinh ye ket qua diet Ira lai cling nhu ban an cuoi

Chi phi dau tu rang treng tuong Ung yeti dien tich rung bi thiet hai dirge xac dinh qua kiem ke phat sinh fru& ngay 01/01/2015 la 78.634.040.715 VND. Theo cemg van so 124/BTC-TCDN ngay 05/01/2016 dm BO TM chinh gin Van pheng Chinh Phu ve phucmg an ce phan h6a caa 'Ong Cong ty Giay Via Nam, BO TM Chinh trinh Tha tuemg Chiral Phu cho phep TOng Cong ty Giay Via Nam &rot xi ly gia trj thiet hai rang veri se tien la 97.409.459.693 VND do nguyen nhan khach quan (ret dam, ret hai, sau benh, bao lec va chay rimg) tinh vao phan clanh gia tang them do alb gia lai gia tri drag dei vai dien tich rang treng dang phat trien tai cac cling ty lam nghiep true thuOc T6ng Ging ty Gidy Via Nam va Cong ty Nguyen lieu gidy Mien Nam.

47

TONG CONG TY GIAY VItT NAM — CONG TY TNHH CONG TY An TONG CONG TY

BAO CAO TAI CHENH TONG HOP Cho nam tai chinh


THUYET MENU BAD CAO TAI CHINH TONG HOP (TAP) (Ccic thuyat minh nay la b a phan hop thanh va can dirgc cloc clang theri viii Bao ccio tai chinh tang hop kern theo)

14. TAI SAN THAI]. CH6 MY Lt (TIEP)

Tai thtri diem lap bac cao tai chinh nay, phucmg an ea phan hóa elm Tang C6ng ty Gray Viet Nam chua duce cap c6 tham quyen phe duyet nen chi phi dau tu cho ring bi mat cña Cong ty thuac gia tri thiet hai rung dm Tong Cong ty neu tren chua duqc xfr tai chinh.

La hang ten kho thieu cho xir 19 caa Ban quart 19 Dv an NM may Bet giAy Phuang Nam. Trong do, la gia tri liming day mac nat dA xuat kho thanh 19 narn 2012 va gia tri hang tan kho bi thiet hai do str Co tran boa chat 1I202 Fan luqt la 7.499.133.955 VND va 1.886.053.500 VND. Theo Quytt dinh sa 336/0D-GVN-FIN dm Tang Cong ty Giay Viet Nam ye thanh 19 day mac fiat thi doi ved phan gia tri thiet hai, Ban Quart 19 Dv an Nha may bet gray Phucmg Nam lam dau mei phei hqp cac • phong ban chile nang caa Tang C8ng ty, bao ea° lanh dao Tang Cong ty trinh Thu Meng Chinh pha xCr 19. Tuy nhien, tai alai diem 31/12/2016 van chua co huemg clan xfr 19 tai chinh ye mat nguen von dm co quan chirc nang c6 tham quyen dal vai Mon day dä thanh 19 nay.

(4) Day la gia tri ghi sa caa luqng dam manh,bi hao hat duqc C8ng ty Che Men va Xuat nhop lchau Dam manh ghi nhan sau kla dOi chieu s6 luqng theo doi tren s6 ke toan va so luqng theo ket qua chimg thu giant dinh khOi luqng va chat luqng so.CF26/05.39.0285 ugh)/ 18/11/2016 dm Gong ty CO phan Giam dinh va Ichfr tang FCC. Theo Quyet dinh só 73/QD-GVN.HN va QUyet dinh so 74/QD-GVN.HN ngay 22/03/2017 dm Tang Cong ty Giay Viet Nam ye viec thi hanh troth nhiem thiet hai dei vai Ong De Quang Binh - Giam doe, Ong Nguyen Anh Plurcmg - Ke than toning C8ng ty Che hien Ica Xuat nhap khan Dam manh se tien bai thuang thiet hai Ian luqt la 5.281.483.172 VND va 4.561.029.212 VND; do thieu tacit nhiem, thvc hien khong dung quy dinh caa Nha nuac va Tong Ong ty gay thua 18, thiet hai nghiem trong ye tai chinh, tai sari cüa T6ng Cong ty.

(3)

48

TONG CONG TY GIAY VIVI' NAM — CONG TY TNHH CONG TY MP TONG CONG TY

BAO CAO TAI CH1NH TONG HOP Cho nam tài chinh

ket thae ngay 31/12/2017 TFIUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Coc thuyit minh nay la ba phan hop thanh va can clupc cipc d 'ang lhài v al Bcio coo tat chinh tang hop kern Moo)

18 CHI PIT1 PHA! TRA

31/12/2017 01/01/2017 VND VND

NgAn Iwn 4.759.326.107 4.739.706.055

- Trich try& chi phi Ui vay 4.676.655.439 4.684.691.604 - Chi phi phai tra khac 82.670.668 55.014.451

Dai h3n 132.617.728.986 113.828.436.563

- Chi phi tien thue tat 25.661.499.881 25.650.978.801

- Chi phi khan hao tài san có dinh 106.956.229.105 88.177.457.762 137.377.055.093 118.568.142.618

(*) Chi phi phai tra tien thue dat, thus dal phi Ming nghiep va chi phi khau hao tai san c6 dinh duce trich truac nrcmg üng phan,dien tich cho thud pha hqp vâi doanh thu cho thud mat bang dirge ghi nhan vao bao cao ket qua kinh doanh Mm 2013 ye. Mm 2016 theo huâng

caa Bien ban Kiem than Nha nuot ngay 01/12/2014 dm Kiem toan Nha mite ldm we VII.

19 PHA! TRA NGAN HAN KHAC

31/12/2017 VND

01/01/2017 VND

Ngin Iwn 174.594.165.981 183.147.760.837

- Kinh phi c8ng &An 483.944.470 1.020.319.940

- Bao hiem xa hOi 213.231.750 266.264.861

- Báo him y t4 50.552.375 26.496.406

- Bk) him thAt nghiC'p 12.507.753 16.085.598

- NhAn Icy guy, ky cutic dal hart 1.151.523.547 630.744.672

- Ck khoan phAt tra, phai nOp khk (*) 172.682.406.086 181.187.849.360

Dài h4n 3.292.677.615 1.542.401.964

- NhAn ky quy, ky cage dat ban 811.774.600 817.481.894

- Các khoan phAi trk phai khk 2.480.903.015 724.920.070

177.886.843.596 184.690.162.801

52

TONG CONG TY GUY VIVI' NAM — CONG TY TN1111 CONG TY 1N/4 TONG CONG TY


ket tit& ngay 31/12/2017 THUYET MINH BAO CAO TM CHINII TONG HOP (TIEP)

thuyat mink nay la bo ph an hop thanh va can chrot clpc clang thai vett Edo cao ten chink tang hop ken; theo)

19 PHA! TRA NGAN YIAN KEI.AC (TIEP)

(*) Chi tiet Cac khoan phai tra, phai nOp khac nhu sau:

31/12/2017 VND

01/01/2017 VND

Phai tra v'e hog Ong lam sinh 1.248.461.164 1.559.814.055 Lai vay phai tra 215.941.000 444.008.026

C6ng ty TNHEI Xay dvng Dc Thanh - 800.000.000 800.000.000 C6ng ty Lam nghiep Cau Ham

Cong ty C6 phan Phat tri6n Xin Man g6p vein Cong ty Lam nghiep Vinh Hao (1)

1.568.500.000 1.568.500.000

Phãi tra cac h0 nhan khoan rang khai thk trong nam - Cong ty Lam nghiep Cam

343.784.000

Cong ty TNHH MTV Dan tu va Phat triet 29.689.353.003 29.689.353.003 Cong nghiep va Van tai

Ngan hang TMCP Dan tu va Phat trien Viet 8.932.183.471 8.932.183.471 Nam — Chi nhanh Long An

Ngan hang Phat trien Viet Nam - Chi nhanh 10.559.423.532 10.559.423.532 Long An

Tong C8ng ty Kinh doanh vem nha nu& 53.747.223.757 53.747.223.757 (SCIC)

Phai tra tning rang va chain s6c - Gong ty 399.461.465 509.567.705 Lam nghiep Tam Tiling

Phai tra vtn dau tu tr6. ng rang - Cong ty 4.193.780.978 4.137.233.078 Lam nghiep Doan Hang

Twang Marn non 796.954.284 1.133.065.056

Cong ty C8 phan Hem chat va Xa sgi 3.520.000.000 Maruni - Cong ty Clay Tissue S6ng Duong

Phai tra tien khai thk, van chuyen nguyen 1.398.323.731 Iiu g8 - C6ng ty Lam nghiep Ngoi Sao

Cling ty C8 phan Van phang pham Ring 48.400.000.000 48.400.000.000 Ha (2)

Cac khoan phai tra khac tai Ban quan IYDiy an Nha may BOt Giay Phuang Nam

646.286.636 3.868.168.690

C6ng ty C8 phan san xun't va Thucmg mai 6.330.143.200 P.P - tien mua nguyen lieu

Cac h0 thuk huyen 13a Thuerc (Dv an 661 - - 402.074.322 Cong ty Lam nghiep Cam Ng9c)

Cac he, thuOc huyen Cam Thily (Dv an 661 - 6.200.000

- C6ng ty Lam nghiep Cam Ng9c) Phai tra caz d6i tugng khk 7.964.836.796 7.358.783.734

172.682.406.086 181.187.849.360

53

BAO CAO TAI CHINN TONG HOP Cho nam tai chinh

ket dine ngay 31/12/2017

TONG CONG TY GIAY YItT NAM — CONG TY TNHH CONG TY An TONG CONG TY

THUYET MINH BAO CAO TAI CHINH TONG HQP (TAP) (Cac thuyat minh nay 16 ba phan h9p thanh va can awe cloc clang then vai Bazo c6o tat chinh tang hop hem theo)

19 PHA! TRA NGAN HAN KHAC (TIEP)

Hop deng lien ket Op von ten rUng va giao tra bang san pham g troll giaa Gong ty Lam nghiep Vinh Hao va COng ty CO pick That trien Xin Man ngay 26/05/2014. Theo do, C6ng ty CO pilau Phat trien Xin Man dau tu va gop von dOLCong ty Lam nghiep Vinh Hao tiep tuc cham sec, bao ye, khai tilde: Dien tich 315 ha cay go keo da &roc trOng, nghiem thu chain s6c nam 3 (tong nam 2011) den khi thu hoach nam thir 8 (nam 2018), bat dau khai thac tir nam 2019 vdri tOng se tien la 1.575.000.000 ding. Den then diem khai iliac, &ling ty Lam nghiep Vinh Hao se tra cho Cong ty Co plan Phat trien Xin Man 1.575 m3 g6 keo trOn.

La gia 'hi tam tinh cia met phan gia tri dan tu ding trinh trung tarn thucmg mai va giai thieu san pliant tai so 25 Ly Thuong Kiet theo Hop dOng hqp tat dau,tu kinh doanh so 18/2009/HDHTKD ngay 21/07/2009 voi Cong ty CO phan Cling ty me pham Hang Ha.

54


TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO CAO TAI CIHNH TONG HOP (TIEP) (Coe thuyet mink nay la IM phan hpp thanh va cdii &me doe clang then voi Bao coo tai chinh tang hqp kern theo)

20 VAY vA NO TIME TAI CHiNH

Ni dung 31/12/2017 Gig tri SO du kith Ming

trii my

Tong nam Tang Giant

01/01/2017 Gia tri Si di kith nfing

tra no'

Vay ngin hun 1.128.568.872.152 573.379.431.654 1.589.635.820.555 1.714.717.352.330 1.253.650.403.927 698.460.963.429

Vay nglin hen ngan hang (VND) 959.688.419.785 404.498.979.287 1.375. 764.456.860 1.497.620.090.677 1.081.544.053.602 526.354.613.104

- Ngan hang TMCP Gong thucmg Viet 128.514.786.784 128.514.786.784 425.772.210.702 433.598.732.297 136.341.308.379 136.341.308.379

Nam CN D'an Hang (1) - Ngan hang Ming nghiep va Phat trien 7.311.102.044 7.311.102.044 60.347.554.154 67.474.129.495 14.437.677.385 14.437.677.385

Ming thon Vi'et Nam - CN Pha Ninh (2)

- Ngan hang TMCP Ngoai thucmg Viet 61.193.974.578 61.193.974.578 128.930.587.387 173.717.636.616 105.981.023.807 105.981.023.807

Nam - CN Vinh Philo (3) - Ngan hang TMCP Diu ttr va Phat trien 66.942.413.835 66.942.413.835 265.511.112.706 280.462.794.853 81.894.095.982 81.894.095.982

Viet Nam - CN Phong Chau (4) - Ngan hang TMCP Quan (Xi - CN Viet 94.030.533.245 94.030.533.245 214.854.170.025 235.816.111.422 114.992.474.642 114.992.474.642

Tri (5)

- Ngan hang TMCP C8ng throng Viet 6.592.913.648 6.592.913.648 56.199.123.436 61.549.229.963 11.943.020.175 11.943.020.175

Nam - CN Hai Pa Trung (6) - Ngan hang Nang nghiep va Phet trien 2.000.000.000 2.000.000.000 5.000.000.000 5.000.000.000 2.000.000.000 2.000.000.000

Nong than - CN Huyen Thanh Son (9)

- Ngan hang Nang nghiep va Phat trien 3.500.000.000 3.500.000.000 3.500.000.000 4.500.000.000 4.500.000.000 4.500.000.000

N6ng then Viet Nam - CN Tan San (8)

- Ngan hang N6ng nghiep va Phat trien 2.100.000.000 4.100.000.000 2.000.000.000 2.000.000.000

Nang thon Viet Nam - CN Tan Scm

- Ngan hang Nang nghiep va Phat triL 2.000.000.000 2.000.000.000 2.000.000.000 1.000.000.000 1.000.000.000 1.000.000.000

Nang th6n - Ham Yen, Tuyen Quang (7)

- Ngan hang TMCP Ngoai thucrng Vet 4.000.000.000 4.000.000.000 4.000.000.000 4.000.000.000 4.000.000.000 4.000.000.000

Nam - CN Viet Tri (11)

55

BAO CAO TAI CHIN!! TONG HOT Cho /Am tãi chinh Ick fink ngay 31/12/2017

TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO CAO TAI CHiNH TONG HOP (TIEP) (Cac thuyet minh nay la ba phan hop thanh va can dtroc aoc clang then v eti Rao cao tat chinh tang hop kern theo)

20 VAY VA NQ TRUE TAI CHiNH (TIEP) Ni dung 31/12/2017

Gia trj sto c6 khä 'tang tra no'

'I'rong nam

Tang Giam 01/01/2017

Gia tri SO c6 kha 'tang tra

- Ngan hang TMCP Qu'a'n di - CN Long 28.413.255.153 28.413.255.153 207.549.698.450 226.359.456.031 47.223.012.734 47.223.012.734

Bien (10)

- Ngan hang TMCP Du Iii va Phat trial 42.000.000 42.000.000 42.000.000

Via Nam - Chi nhanh Quang Ninh

- Tang C6ng ty Kinh doanh vn nha. ntuac (SCIC) (*)

3.364.301.571 3.364.301.571

- Ngan hang TMCP Dau tir vã Phat trien 26.870.000.000 26.870.000.000

Viet Nam - Chi nhanh Long An (12)

- Ngan hang Phat trial via Nam - CN 310.883.501.872 - 310.883.501.872

Long An (13) (*)

- Tang Gong ty TM chinh C6 phan du lchi Wing Tau (14) (*)

214.071.637.055 - 214.071.637.055

Vay ngan him th nhan (1/ND) 19.607.353.132 19.607.353.132 20.424.422.412 23.646.101.328 22.829.032.048 22.829.032.048

- Vay ngan han can 1)8, cong nhan vien 9.770.317.412 9.770.317.412 7.196.317.412 11.261.450.000 13.835.450.000 13.835.450.000

trong Ging ty (15) - C8ng ty Lam nghiep Cu Ham (15.1) 3.262.000.000 3.262.000.000 3.262.000.000 - Gong ty Lam nghiep Tarn San (15.2) 427.730.720 427.730.720 350.000.000 1.543.707.128 1.621.437.848 1.621.437.848

- Ging ty Lam nghiep Doan Hang (15.3) 953.500.000 953.500.000 1.352.300.000 1.308.800.000 910.000.000 910.000.000

- Ging ty Lam nghiep Lap Thach (15.4) 3.803.805.000 3.803.805.000 6.303.805.000 6.732.144.200 4.232.144.200 4.232.144.200

- Cang ty Lam nghiep Ham Yen 1.500.000.000 1.500.000.000 1.500.000.000

- Cong ty Lam nghiep Ned Sao (15.5) 150.000.000 150.000.000 150.000.000 150.000.000

- Gong ty Lam nghiep Thanh Haa (15.6) 340.000.000 340.000.000 440.000.000 680.000.000 580.000.000 580.000.000

- Ging ty Lam nghiep Yen 14p (15.7) 900.000.000 900.000.000 1.520.000.000 620.000.000

Vay ngan Iron ngtin hang (ngogi te) 66.462.680.315 66.462.680.315 108.187.209.054 75.949.609.412 34.225.080.673 34.225.080.673

- Ngan hang TMCP Cong thuong Viet 66.462.680.315 66.462.680.315 108.187.209.054 75.949.609.412 34.225.080.673 34.225.080.673

Nam - CN Hai 13a Trung (6)

56

MO CAO TAI CHINH TONG HOP Cho nam tai• chinh ket iliac ngay 31/12/2017

TONG CONG TY GIAY VItT NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINI! BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyat minh nay la ha phan h9p thanh va can thew doe tang thai vol Bao ccio to chinh t ang hop kern theo)

20 VAY vA NO THUE TAI CHINH (TIEP)

Ni dung 31/12/2017 Gid tri S6 c6 kha Jiang

Ira nq

Trong nam

Tang Giant

01/01/2017

Gia trj SO c6 kha 'Ong Ira nq

Vay did hen ngan hang den hgn Ira 42.580.020.758 42.580.020.758 44.785.115.812 76.293.185.520 74.088.090.466 74.088.090.466

VND (Mei hgn dual 1 nam)

- Ngan hang TMCP Ceng thucmg Via 16.185.745.718 16.185.745.718 15.841.071.292 14.000.000.000 14.344.674.426 14.344.674.426

Nam - CN Den Hang (16)

- Ngan hang TMCP Bun dial Lien 'Vi'et - 5.753.375.040 5.753.375.040 5.459.044.520 2.969.044.520 3.263.375.040 3.263.375.040

CN Pha Th9 (17)

- Ngan hang Phat trik V* Nam - CN 5.888.000.000 5.888.000.000 7.785.000.000 8.365.300.000 6.468.300.000 6.468.300.000

Ha Giang (18)

- Ngan hang Phat trien Viet Nam - CN 3.300.000.000 3.300.000.000 3.300.000.000 9.250.000.000 9.250.000.000 9.250.000.000

'Doyen Quang (19)

- Ngan hang Phat tri'en v* Nam - CN 11.452.900.000 11.452.900.000 12.400.000.000 24.874.100.000 23.927.000.000 23.927.000.000

Phil Th9 (20)

- Ngan hang TMCP Clang thucmg Via 16.834.741.000 16.834.741.000 16.834.741.000

Nam - CN Hai Ba Trung (21)

Vay dai hgn ngan hang den lean tra 38.202.133.398 38.202.133.398 38.446.351.653 38.089.881.843 37.841663.588 37.845.663.588

Ngogi re (thin hgn dint! 1 nam)

- Quy he' trq phat tritn - CN Phu Th9 5.091.133.398 5.091.133.398 5.131.771.653 5.071.381.843 5.030.743.588 5.030.743.588

(IChoan vay Quy phat tri6n Bac Au - NDF) (22)

- Quy he trq phat trien - CN Phu Th9 26.013.000.000 26.013.000.000 26.216.580.000 25.908.020.000 25.704.440.000 25.704.440.000

(Khoan vay Ngan hang au tu Bic Au - NIB) (23)

- Ngan hang TMCP Du PI Va Phat trien 7.098.000.000 7.098.000.000 7.098.000.000 7.110.480.000 7.110.480.000 7.110.480.000

Viet Nam - SOD 3 (24)

57

BAO CAO TAI CH1NH TONG HOP Cho Mm tai chinh ket thim ngay 31/12/2017

TONG CONG TY GIAY VItT NAM — CONG TY TNHH CONIC TY 1VIV TONG CONG TY THITYET MINH BAO CAO TAT CHINII TONG HOP (TIEP) (Cric thuyit minh nay la bei phan hop thanh va can chew cl9c clang that vol Bac) ccio tar chinh tang hop kern theo)

20 VAY VA NO THUE TAI CHINH (TIEP)

NOli dung 31/12/2017

Giá tri SO co kha nang tra no*

Trong Dam

'Tang Giam 01/01/2017

Gia tr S6 ce kha 'tang tra nq

No thue tài chinh 2.028.264.764 2.028.264.764 2.028.264.764 3.118.483.550 3.118.483.550 3.118.483.550

- ang ty cho thue tai chinh TNHH 1.755.576.764 1.755.576.764 1.755.576.764 2.073.069.100 2.073.069.100 2.073.069.100

MTV NH TMCP C6ng thuang Met Nam

- Ging ty TNHH MTV Cho thue Tai chinh Ngfin hang Sai Gen Thuang Tin

168.889.200 168.889.200 168.889.200

- Cong ty Cho thue Tai chinh TNHH 248.314.000 248.314.000 248.314.000

MTV Ngan hang Throng mai C6 phan Cong thuong Viet Nam - CN IL5 Ni

- Cong ty cho thue tai chinh TNHH MOt thanh vien Ngan hang Thuang mai C6 phan Ging thtrcmg Viet Nam (26)

272.688.000 272.688.000 272.688.000 628.211.250 628.211.250 628.211.250

Vay dài hqn 2.614.281.323.125 562.244.102.439 268.887.857.192 294.528.815.640 2.346.940.260.308 736.304.682.694

flay did hgn nem hang VND (Mei hgn 169.617.442.872 169.617.442.872 60.580.095.200 46.315.553.012 155.352.900.684 155.352900.684

- Ngan hang TMCP Cling thucmg Viet 12.800.000.000 12.800.000.000 15.841.071.292 28.641.071.292 28.641.071.292

Nam - CN Den Hang (16)

- Ngan hang TMCP Butt din Lien Viet - 16.924.821.872 16.924.821.872 15.447.095.200 5.459.044.520 6.936.771.192 6.936.771.192

CN Th6 (17)

- Ngan hang Phat trien 'Viet Nam - CN 25.672.500.000 25.672.500.000 9.113.000.000 7.785.000.000 24.344.500.000 24.344.500.000

Ha Giang (18)

- Ngfin hang Phat trien Viet Nam - CN 33.327.121.000 33.327.121.000 9.000.000.000 3.300.000.000 27.627.121.000 27.627.121.000

Tuyen Quang (19)

- Ngan hang Phat trien Viet Nam - CN 80.893.000.000 80.893.000.000 27.020.000.000 12.400.000.000 66.273.000.000 66.273.000.000

PhU Tho (20)

- Ngan hang TMCP Gong thucmg Viet 1.530.437.200 1.530.437.200 1.530.437.200

Nam -04 Hai BA Thing (21)

58


TONG CONG TY GIAY VIVT NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO CAO TAI CHINIT TONG HOP (TILP) (Ccic thuyit minh nay la bei ph an hop thanh va can thew doe clang that veri B170 Ca0 tai chinh tdng hop kern theo)


N'qi dung 31/12/2017 Gia tri SO c6 kha nang

tra nq

Trong nam Tang Giant

01/01/2017 GM &I SO co kha Tang

tra nir

Lai an hen n9 Ngfin hang 14.976.522.819 30.542958.178 15.566.435.359 15.566.435.359

- Ngan hang Phat trien Via Nam - CN 2.871.402.425 6.073.771.596 3.202.369.171 3.202.369.171 Ha Giang

- Ngan hang Phat trien Via Nam - CN 3.184.813.953 3.184.813.953 Tuyen Quang

- Ngan hang Phat trien Via Nam - CN 8.920.306.441 21.284.372.629 12.364.066.188 12.364.066.188

Phit Th9

Vay dai h9n ca nhan (VND) (27) 4.853.688.714 4.853.688.714 732.458.618 895.291.177 5.016.521.273 5.016.521.273

- Vay the he dan lien irk trtmg rimg 1.879.500.000 1.879.500.000 643.000.000 2.522.500.000 2.522.500.000 C6ng ty Lam nghiep Xuan Dai (27.1) - Vay cá nhan - Gang ty Lam nghiep 969.459.260 969.459.260 383.075.392 252.291.177 838.675.045 838.675.045 Doan Wing (27.2)

- Vay dai han - Cong ty Lam nghiep Tarn 2.004.729.454 2.004.729.454 349.383.226 1.655.346.228 1.655.346.228 Thanh (27.3)

Vay did km ngan hang Ngo9i If (that 202.066.496.522 202.066.496.522 2.591.921.907 38.524.094.834 237.998.669.449 237.998.669.449

Izon Erin 1 nom) (USD) - QuyM trq phat trien - CN Phu Thy 114.550.496.522 114.550.496.522 1.462.661.907 5.134.634.834 118.222.469.449 118.222.469.449 (Khoan vay Qu'9 phat trien Bac Au - NDF) (22)

- Qu9 1-18 trq phat tritn - CN Phe Thy 52.026.000.000 52.026.000.000 1.129.260.000 26.216.580.000 77.113.320.000 77.113.320.000 (Khoan vay Ngan hang Du tu Bac Au - NIB) (23)

- Ngan hang TMCP Du tu va Phat trien 35.490.000.000 35.490.000.000 7.172.880.000 42.662.880.000 42.662.880.000 Viet Nam - SOD 3 (24) -

59

BAO CAO TAI CHI:NH TONG HOP Cho Warn tai chinh ket thnc ngay 31/12/2017

TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY THUYET MINH BAO Cit0 TAI CHENTH TONG HOP (TIEP) (Ccic thuyat minh nay la be; phan hop thanh ya can duvv doe clang that vat Bac ciao tat chinh


Ong hop kom theo)

N(ii dung 31/12/2017 Gia tn SO c6 kha nang

tra nq

Trong nam Tang Giam

01/01/2017 Gia tri SO co kha nang

tra nq

Vay dai him ngan hang Ngogi (theri hgn tren 1 nem) (EUR)

2.235.341.135.732 183.303.915.046 189.781.444.779 176.222.649.130 1.928.800.318.818 318.164.741.204

- Bo Tai chinh (28) 2.052.037.220.686 189.781.444.779 - 1.610.635.577.614

- NgAn hang SOCIETE GENERALE SG 183.303.915.046 183.303.915.046 176.222.649.130 318.164.741.204 318.164.741.204

(29) Ng thue tai chinh 2.402.559.285 2.402.559.285 225.413.869 2.028.269.309 4.205.414.725 4.205.414.725

- Cong ty cho thue tai chinh TM-1H MOt thanh vien Ngan hang Thucmg moi a phan C6ng thuong Viet Nam (25)

2.402.559.285 2.402.559.285 225.413.869 1.755.581.309 3.932.726.725 3.932.726.725

- Ging ty cho thue tai chinh TNHH Mat thanh vien Ngan hang Thucmg mai CO phan aing thucmg Viet Nam (26)

272.688.000 272.688.000 272.688.000

3.742.850.195.277 1.135.623.534.093 1.858.523.677.747 2.009.246.167.970 3.600.590.664.235 1.434.765.646.123

(*) Ngoai trir phai tra nu& ngoai tian vay Ngan hang SOCIETE GENERALE SG phai tra ng clung han bang ngthin vay BO Tat chinh, Tang Cong ty chtra xac dinh &roc kha nAng tra ng cho cac khoan tian vay Ngan hang va BO TM chit-1h tai ngay kat dine kY ka Wan natn 2017. KM nang tra no. cua. Tong Cong ty phn

thuOt ding ke vao kat qua co phan h6a Tong COng ty.

60

TONG CONG TY GIAY VW' NAM — CONG TY TNTffl BAO CAO TAI CHINH TONG HOP CONG TY MV TONG CONG 'TY Cho /lam tai chinh

kai tithe nay 31/12/2017 THUYET MINH SAO CAO TA! CHTNH TONG HOP (TIES) (Clic thuyAr minh nay la ba San Op [Minh ve can Ave dpc clang theri vol Brio coo tesi chinh tang km kern theo)

20 VAY vA Ng TRUE TAI CHiNH (TIES)

(1) Khoan vay titan han Ngan hang TMCP Gong thuang Viet Nam - Chi nhanh Den Hung theo Hap ding tin dung hart mire se 17.03.0012/2017-BDTDHM ngay 09/3/2017

Han mire cho vay: 160.000.000.000 VND; Thai hart duy tri han mire vay la: Den het ngay 28/02/2018; - Mae dich sir dung tien vay: Phae vii cho hoat dOng san xuat Ira kinh doanh giay the lai; Thai hart cho vay: Thai hart cho vay cüa tirng khoan ng dirge ghi ten giay nhan nq nhtmg Mi da khifing qua 06 thang; Lai suat cho vay: lai suit cho vay tai ngay lcy hgp den tin ding la 9,5%. Vao ngly xac dinh läi sat, lai suat cho vay = lai sat ca sâ + hien do tei thieu la 5%/nam. Gee vay tra theo tang giay nhan ng, lai vay tra vao ngay 25 hang thang; Bien phap dam bao tin vay: Hqp deng the chap tai san se 06.16.0055 ngay 01/08/2006 va the van ban sira dei bei sung kern theo da duce loft ket giita the ben, gia tri tai san dirge

dinh gia tai thai diem gan nhat la 1 VND; lickp clang the chap tai san hinh thanh tir von vay s6 09.24.0012 ngay 03/07/2009 va cac van ban sira del kern theo da dirge k9 kat giita cac ben, gia tri tai san dirge dinh gia tai Mai diem gan that la 7.300.000.000 VND. Teng gia tri tai san dam bao: 7.300.000.000 VND.

(2) Khoan vay Ngan hang Wing nghiep va Phat trien Nong then Viet Nam - Chi nhanh Phü Ninh theo hgp citing tin clang han mire s6 2709 - LAV201605567/RDTD ngay 14/11/2016 vii cac di'eu khoan chi tit nhu sau:

Han mire tin dung: 25.000.000.000 VND; Thai han etia han mire tin dung: 12 thang ke tit ngay k9 hgp deng; Mac dich sir dung Hen vay: Chi phi hru dOng phac vii san xuh giay cac loai; Thai han cho vay: TM da 8 thang ke tir ngay môi tan giai ngfin; Lai suat cho vay: Lai suat tha nen, ca the tren tirng khe trot nhan ng, dieu chinh tang giam theo tai suAt thi twang, Lai suAt tai thai diem k9 kat hem clang tin dung la 7%/nam;

- Bien phap dam bao flan vay: Cho vay ldning c6 tai san dam bao.

(3)

Khoan vay Ngan hang TMCP Ngoai thuang Viet Nam - Chi nhanh Vinh Ph& theo hgp &Ong tin dung han mire sec 17/DN-HDTD 041 ngay 20 thang 9 nam 2017 vii cac dieu khoan chi ti6t nhu sau

Han mire tin dung: 100.000.000.000 VND; Thai hp elm han mire tin dung: Tei da 12 thang k tic ngay hgp dang nay co hieu We, lai vay dirge tra vao ngay 26 hang thang; Mac dich sir dung tin vay: Thanh toan Wen mua nguyen nhien vat lieu và thanh toan the chi phi hgp 19, hgp l khac phac vii san xuat kinh doanh giay; Thai han cho vay: TM da 06 thang vii timg lan giai ngan; Lai suat cho vay: Lai suat thay dôi theo th6ng bao lai sit& cita Ngan hang TMCP Ngoai thuong Viet Nam — Chi nhanh Vinh Phitc tirng thai kY;

61

TONG CONG TY MAY VItT NAM — CONG TY TNRH BAO CAO TAI CHINH TONG HOP CONG TY An TONG CONG TY Cho nam tai chinh

ket thiic ngay 31/12/2017 THITYET MINT! MO CAO TAI CHINH TONG HOP (TIEP) (Ctic thuyat minh nay la b(5 phein hop thanh yes can &roc dpc dang then yiti Brio cao tat chinh tang hop kern theo)

20 VAY VA. NO THUE TAI CHINH (TIEP)

(4) Khoan vay Ngan hang TMCP DAu tu va Pilot trien Viet Nam - Chi nhanh Phong Chau theo hop Ong han mire tin dung sa 01/2017/682/HDTD ngay 09/10/2017 voi the dieu khoan chi tit nhir sau:

Han mite tin dung: 80.000.000.000 VND; ThEri han caa han mire tin dung: Den ngay 30/09/2018;

dich sir dung tien vay: Bo sung von mu Ong; Thai han cho vay: Theo timg hop d6ng tin dung cu the; Lai suat cho vay: Theo timg hop dang tin dung cu the; Tai san dam bao: Cho vay kitting c6 tai san dam bao.

Khoan vay Ngan hang TMCP Quan dOi - Chi nhanh Viet Tri theo hop deng tin dung han mirc sO 14801.17.351.401530.TD ngay 07/8/2017 yeti cac dieu khoan chi tiat nhu sau:

Han mire tin dung: 120.000.000.000 VND; Thai hart caa han mirc tin dung: Den ngay 31/7/2017; Muc dich sir dung tien vay: Bo sung von km Ong phgc vu hoat d9'ng san xuat kinh doanh cac san pham giay; Thai han cho vay: Toi da 08 thang ké tO ngay giai ngan; • Lai RAI cho vay: Xac dinh cu the tren timg khe trot nhan no tai then diem giai ngan;

H9p Ong tin dung han mire sa 01/2017-1DTDIAWNHCT142- TCTGIAY ngay 06/03/2017 gifra Nga'n hang TMCP C6ng thuong Viet Nam - Chi nhanh Hai Ba Trung va Ring Cong ty Giay Viet Nam — C6ng ty TNH11 voi cac dieu khoan chi tiet nhu sau:

Han miic tin dung: 100.000.000.000 VND; Thai han cOa han mite tin dung: Den het ngay 28/02/2018; Muc dich sir dung tien vay: Bo sung vOn luu dOng theo giy phep dang ky kinh doanh; Thai han cho vay: Cu the coa môi Ian giai ngan duct ghi tren tirng giay nhan nq nhung toi da kh6ng qua 09 thang; Lai suat cho vay: Lai sat tha nOi duce ghi ten tirng Giay than no; Bien phap dam bao tien vay: &roc dam bao beri hop Ong the chap tai san sa 33 - HDTC ngay 20/09/2010 va hop Ong the chap tai san e6 31 — HDTC ngay 20/09/2010.

(7) Khoan vay theo hop Ong sO 8103-LAV-2015-05972 ngay 28/10/2015 gift Ngan hang N6ng nghiep va Phat trien ruing th6n — Chi nhanh Ham YEn, Tinh Tuyen Quang va Cong ty Lam nghiep Ham Yen.

Han mire cho vay: 2.300.000.000 VND. dich vay: Tra luong c6ng than, cham s6c ding.

Lai suat: 8,5%/nAm. Thai han cho vay: 12 thang ke to ngay nhan tien Ian Mu 28/10/2015. Dieu kien dam bao: 1Choan vay duce dam bao theo hop Ong dam bao tai san so 142+143 ngay 23/10/2015. Theo do, tai san duce dam bao la:

+ Quyen sir dung Mt thira 02374.14.251b, dia chi: TO dan phO Tan Cuong, TM tran Ham Yen, Tuyen Quang; Tai san gait lien tren Tat la nha xfiy; Giay chimg than quye'n sir dung dat so AG839298 do UBND huyen Ham Yen cap. TOng gia tri tai san: 1.400.000.000;

62

TONG CONG TY GUY VItT NAM — CONG TY TNITH CONG TY MU TONG CONG TY


ket thae ngay 31/12/2017 THUYtT 1VIINH BAO CAO TAI CHIN! TONG HOT' (TIEP) (C9c thutht minh nay la be) phan hop thanh th can Ayr cloc clang theri thri Bcio ea° tea chinh tang hop kern theo)

20 VAY VA NO THUE TAT CHIIH (TAP)

+ Quyen sir dung dat thira 0237.21.35c, dia chi: T6 dah 016 Tan Cueing, Thi teat Ham Yen, Tuyen Quang.Tai san gan lin tren dat 11,nha xay. Giay chiing nhan quyen sir dung dat s6 AD945220 do UBND huyen Ham Yen cap. Tang gia tri tai san: 1.800.000.000

(8) 1Choan vay.ngan han Ngan hang Nang nghiep va That trien N6ng than — Chi nhanh Tan San theo Hop dang tin dung so 2702-LAV201700649 ngay 16/03/2017. Mite dich vay: tr6ng, eham sac, khai thac, van chuyen g'6 nguyen lieu giay. Han mire tin dung cho vay la 4.000.000.000 VND, thai han cho vay la 12 thang k tir ngay 16/03/2017. Lai suat tha n6i, dieu chinh tang giam theo Jai suat thi truemg,,lai suat áp dung tai thed diem ky kat h9p clang la 9,5%/nam, lai suat qua Ilan bang 120% lai suat cho vay. Hinh thirc vay: vay tin chap.

Vay ngan han Ngan hang Nong,nghiep va Phat trien Nang th6n - Chi thanh Thanh San theo Hop dong hp mire tin dung so 2715-LAV 2017/HDTD kY ngay 05/05/2017 glib. Citing ty Lam nghiep Tam Thang va Ngan hang Nang nghiep va Phat trien Nang then - Chi nhanh Thanh San. Cac dieu khoth chi tiet nhu sau:

Han mire tin dung duce cap 2.000.000.000, theri han hieu hrc cita han mire tin dung la 12 thing ke tir ngay, ky hop &mg. Mue dich vay von: Chi phi cham s6c rimg trang theo kE hoach nam 2017. Thed han cho vay theo chu kY sari xuat kinh doanh va kha nang tra no dm ben vay thing t6i da khong qua 12 thang. Thai han cho vay, kY han tra nq cu the hai ben thoa. thuan Ira ghi trong timg giay nhan no. Lai suat cho vay theo timg giay than no, hai ben thang nhat Alp dung lai suat tha n6i, dieu chinh tang, giam theo Nen dOng lai suat thi twang, lai suit tien vay tai then diem kY hop clang tin dung la 9,5%/nam, lai suat qua Ilan 120%. Hinh that dam bao tien vay la cho vay khong co dam bac) bang tai san theo quy dinh tai diem b dieu 2-QD 32 ngay 15/1/2014 elm Hi dang thanh vien Ngan hang /gong nghiep Ira Phat trien Nang then Via Nam.

(10) Khoan vay Ngan hang TMCP Quan di — Chi nhanh Long Bien theo eAc hop dellig tin dung sau:

Hop dang tin dung 56 46960.16.053.17683.TD ngay 22/08/2016 duce kY giira Cling ty ved Ngan hang TMCP Quan dOi — Chi nhanh Long Bien vai rime dich be) sung van luu dOng va phat hart bao lath thanh toan phve vu hoat dOng san xuat kinh doanh giay. Han mire tindung la 40.000.000.000 clang. Thed han cho vay eita timg Ichoan nq khong qua 06 thing ke tir ngay giai ngan dku tien. Thai gian an hart 0 thang. Lai suat cho vay tinh theo ,ngay &roc ghi tren tirng giAy nhan no. Thai han cap tin dung den ngay 31/03/2017. SO du vay tai ngay 31/12/20171a: 0 dang.

Hop deng tin dung sa 15232.17.037.17683.TD ngay 09/08/2017 duce ky gitTa Cong ty vOi Ngan hang TMCP Quan di — Chi nhanh Long Bien voi mue dich b6 sung von luu deng va phat hanh bao lanh thanh Man phuc vu hoat dOng san xuat kinh doanh giay. Han mire tin dung la 40.000.000.000 clang. Thai han cho vay eita timg khoan no khong qua 06 thang kê tir ngay giai ngan clau tien. Thai gian an han 0 thang. Lai suat cho vay tinh theo ngay duct ghi tren tang giay nhan no. Thoi han cap tin dung den ngay 30/06/2018. 56 du vay tai ngay 31/12/2017 la: 12.401.664.293 &mg.

(9)

63

TONG CONG TY GIAY VItT NAM — CONG TY TNITH CONG TY Mt TONG CONG TY

TWILIT MINH BAO CAO TM CHINH TONG HOP (TAP) (Ciao thuyit minh nay la bo phein hop thanh va can clupc doe dang thai voi Belo cao tai chinh tang hop kern theo)

20 VAY VA NO THU TAI CHI:NH (TIEP)

Hgp ding tin dung s6 01/7/HIvINBC.CD-TISSUE ngay 09/11/2017 duge ky girra Cong ty voi Ngan hang TMCP Ngoai throng Via Nam — Chi nhanh Chucmg Duong vai myc dich tai tn7 cac nhu cau tin dyng ngan hp hop phap, hgp 1, hgp 1 phyc vii boat deng san xuat kinh doanh giay va g6 dan. Han mat tin dyng la 30.000.000.000 den& Thai han cho vay cüa timg khoan ng khong qua 06 thing Ice tü ngay giai ngan dan tien. Thai gian an han 0 thong. Lai suat cho vay tinh theo ngay dugc ghi teen timg giay nhan ng. Thai hp cap tin thing den ngay 30/06/2018. Se du vay tai ngly 31/12/2017 la: 16.011.590:860 clang.

H9p deng tin dyng theo han mire se 16/DN-DB/NENIM 391 ngay 22/07/2016 IcY gifra NOM hang TMCP Ngoai throng Viet Nam- Chi nhanh Via Tri va Cong ty Lam nghiep Lop Thach: veri the dieu khoan cy the nhu sau:

Han mire vay: 4.000.000.000 VND. Mae dich vay: Vay von treng ring va cham s6c ring. Lai suat theo th8ng bao ngan hang va dug° ghi teen timg giay nhan ng. Thai ban vay cña mei khoan nhan ng kluing qua 11 thang. Tai san dam bao bao g6m: tai san gan lien veri dat theo Giay chUng nhan Quyen sfx dyng dat quyen sà him nha a va tai sari khac gan lien voi dat se BI 629924, BI 629913, BI 629925, BI 619004, BI 619002, BI 619003, BI 619005 do Uy ban nhan clan tinh With Pink cap ngay 10/01/2013.

Khoan vay Ngan hang Du tu va That then Via Nam — Chi nhanh Long An theo the hem d8ng tin ding sau:

(12.1) Hap Sing tin dung dai han se 01/2007/HD ngay 26/12/2007 gitta Ngan hang Dail tu \fa That then Long An Nth. Gong ty TNHH MTV Dau tir Phat then Cong nghe va Van tai TRACODI CO.LTD):

SO tin vay: 20.000.000.000 VND; Myc dich vay: Chi den ba Mr an Nha may bet giay Phucmg Nam; Thai han vay: 84 thang ke tfr ngay rat von vay,dau tion; Thai ban tra ng gee: 48 thong (an han traria gee 36 thang); Tai san dam bao: Tai san hinh thanh tir von vay; Khoan vay teen caa TRACODI dirge ban giao cho Tong C6ng ty Gray Viet Nam theo Quyet dinh 731/QD-TTG ngay 03/06/2009 ve viee Du tir du an Nha may bet giay Phuong Nam dm Tong Cong ty Dau tu va Kinh doanh vOn nha nuac va bien ban chuyen giao cha dam tu du an Nha may bet giay Phucmg Nam tic song ty TNHH MTV Dau hr Phat trien COng nghiep va Von tai sang TOng Cong ty Giay Via Nam.

(12.2) Hgp deng tin dung trung han se 01/2012/1ID ngay 25/02/2012 gicra Ngfin hang DAu tu va Nat trien Long An va Ban Quan l Dir an Nha may bet giay Phuang Nam:

SO tien vay: 6.870.000.000 VND; Myc dich vay: Tra phan lai hien tai phat sinh tai BIDV Long An tit ngay 01/01/2010 den het ngay 31/12/2010; Thai han vay: 29 thang ke tir ngay rot van vay dàu tien (tir ngly 25/02/2012 den ngay 25/10/2014)

BAO CAO TA! CHINH TONG HOP Cho narn tai chinh


64

TONG CONG TY GIAY VI .RT NAM — CONG TY TNHH BAO CAO TAI CHINR TONG HOP CONG TY Mg, TONG CONG TY Cho nam tai chinh

ket thac ngdy 31/12/2017 TITUYET MINI! BAO CAO TAI CIBNH TONG HOP (Tit)) (Cac Moyer minh nay la ba phan hop thanh va can chew doe clang thai vat Bozo coo la; chinh tang Op kem theo)

20 VAY VA NO TRUE TAI CHINH (TIEP)

Khoan vay Ngan hang Phat trien Viet Nam — Chi nhanh Long An theo Hop dans cho vay van dâu tu ay thac sa 01/2009/HDCVUT-NIEPT ngly 02/12/2009, Tipp d8ng sin doi, be) sung Ian 01 va 02 yeti cac dieu Ichoan Cu the nhu sau:

- Sa tin vay: 300.000.000.000 VND; Mac dich vay: Dku tv chi an Nha may bat giAy Phuang Nam; Thai han cho vay: 24 thing ke tic ngay thvc hien khoan giai ngfin clAu tien; Thbi han tra nq gac va lai: 01 Ian vao thai diem dao han; Phi ay thac hang thang (chua tinh thue GTGT) = 0,2%/thang x só du .ng binh quan thong.

(14) Khoan vay Tang Cong ty Tai chinh C6 phAn DAu khi. Viet Nam theo caz hop dang tin ding:

(14.1) Hop clang tin clang trung han sa 20/2007/HDTDTH-TCDK-15.14 ngay 19/09/2007 gitra Tang COng ty Tai chinh CO phAn DAu khi Viet Nam va C6ng ty TN1TH MTV DAu hr Phat Mien C6ng nghiep va Van tai (TRACODI CO.LTD);

S6 tien vay tai da: 106.700.000.000 VND; Mvc dich vay: Thu mua day nguyen lieu dv frit cho san xuat bat giAy — Dr an Nha may bat giAy Phuang Nam; Thai han vay vSn t61 da: 48 thing ketIc ngay rat van vay dAu tien; Thai han tra na gac: 30 thang (an han tra ng gac 18 thong); . Tai san the chap: . Toan ba cay day nguyen lieu tan tra cung cap cho dv an Nha may san xuAt bat giAy Phuong Nam hinh thanh tic von vay; Khoan vay tren cUa TRACODI dggc,ban giao cho Tang Cong ty Giay Viet Nam theo Quyet dinh 731/QD-TTG ngay 03/06/2009 ve viec DAu tu dv an NM may bat giAy Phuong Nam caa Tang C8ng ty DAu tic va Kinh doanh van nha nu& va bien ban chuyen giao cha dau tic Mr an Nha may bat giay Phucmg Nam tic C8ng ty TNHH MTV Dam tu Phat trien Cong nghiep va Van tai sang Tang Cong ty Giay Viet Nam.

(14.2) Hop dang tin ding dai han s6 24/2006/1-TDTDTH-TCDK-15.14 ngay 18/10/2006 giita. Tang Cong ty Tai chinh CO phan D'Au khi Viet Nam va Cong ty TNHH MTV Dan tic Phat Mien Cang nghiep va Van tai (TRACODI CO.LTD);

sá tin vay toi da: 218.500.000.000 VND; Mac dich vay: Day tic xay Mmg Dv an; Thai han vay van tai da: 12 nam k tic ngay ben vay rut khoan van vay dAu tien cho den 'chi tra hat ng gac, nq lai; Thai han tra no g6c: 120 thong (an hp tra ng gac 24 thang); Tai san the chap: Toan ba cac &Ong trinh xay Ming Men dien tich dat duce giao cüa chr an, may mac thiet bi mua sAm trong nu& hinh thanh tic van vay va van có the thvc hien Dv an; Khoan vay tren cüa TRACODI duce ban giao cho Tang Cong ty GiAy Viet Nam theo Quyet dinh 731/QD-TTG ngay 03/06/2009 ve viec DAu tu dv an Nha may bat giAy Phucmg Nam dm Tang Cong ty Dan tu va Kinh doanh van nha nu& va bien ban chuyen giao chi" dAu Pr chr an NM may bat giAy Phuong Nam tic .Cong ty TNEIH MTV Day tic That hien Cong nghiep va Van tai sang Tang Cong ty Giay Viet Nam.

65

TONG CONG TY GIAY VItT NAM — CONG TY TNHH BAO CAO TAI CHINH TONG HOP CONG TY M TONG CONG TY Cho nam tai chinh

ket thdc ngly 31/12/2017 THUYET MINE BAO CAO TAI CHINH TONG HOP (TAP) (Cac thuyit minh nay la ba phan hap thanh va cein claw clac clang that vu! Boo Ma tea chinh tang hap kam ;ilea)

20 VAY VA NO TRUE TAI CHINE' (TIEP)

Vay ngan han can be) cong nhan vien:

(15.1) Khan vay ngan han can 1)0 nhan vien theo thai han, lai suat duce quy dinh trong timg hgp ding, lai va gee dugc tra khi dao hat Lai suit dugc quy dinh theo thing bao v viec dieu chinh lai suLt tUng theo drag Mai IcS/ cua Teng Giam die Ting Cling ty Gi la)/ Via Nam. Lai wait op dung cho nam 2015 dugc thgc hien theo th8ng bao se 927/TB-GVN.PT ngay 20/11/2014: lai suit áp dung cho khoan vay khong han la 0,1%; kSi Ilan 3 thang la 0,35%;

han 6 thang la 0,45%; kS, han 9 thing la 0,5% va kSt han 12 thong la 0,55%.

Khoan vay ngan han cá nhan theo hap ding vay ngan hart ding Ian duel 12 thang, lâi suat 0.833% /thang.

(15.2) Vay ngan han cá nhan theo act hop ding vay 1(57 rieng biet voi tang cá nhan \raj thai han 1 nam, Lai suat phai tra theo lai suât throng mai dm Ngan hang Mktg nghiep va That trier) Meng then- Chi nhanh Tan San tang thai diem.

(15.3) Khoan vay ngan han can b0 c6ng nhan vien trong Cong ty. LÜi suat guy dinh theo lai suit huy dOng ella Ngan hang N8ng nghiep va Phat trien Nag th6n Via Nam tai thai diem vay. Thai diem vay dueri 1 nam, tat dugc thanh toan tai then diem tra gee vay.

(15.4) Cac khoan vay cá nhan trong nana theo hgp ding vay ngan han lung Mn dual 12 thang Iai suat 0,72%/ thang (8,64%/nam) vl ma se hgp ding vay vói lai suat 0%/ thong.

(15.5) Vay ngan han cá nhan theo hgp ding vay van ngan han. Thai han vay 03 thing ket .tir ngay Cong ty Lam nghiep Ngoi Sao nhan dugc tien. Mug dich vay la vay vn luu dOng phvc vu san xuat kinh doanh. Lai suat vay tir 0,833% - 1%/thang.

(15.6) Cac khoan vay cá nhan trong narn theo hgp ding vay ngan han tang Fan dual 12 thang, Lai suat 1%/thang.

(15.7) Cac khoan vay cd than trong nam theo hgp ding vay ngan hart ding Ian duai 12 thang, lai suit 10,8%/nam.

Cac khoan vay dlla Ngan hang TMCP Cong thuong Via Nam — Chi nhanh Den Hang:

(16.1) Hgp ding tin dung se; 12.30.0027/BDTD ngay 29/10/2012; dugc sira del be sung bad van ban sira di, bi!) sung hgp ding tin dung se 12.30.0027/HDTD/2013-HDTD-SDDBSO1/N1HCT248-VINAPACO ngay 26/08/2013

Se tien vay ted da: 23.000.000.000 VND. Muc dich: Dau tu nang cap he theng hai, mac ngung va thong gi6 thu hi nhiet may xeo I. Thai han cho vay: 66 thang k tlr ngly giai ngan dal) tien. Thai gian an han ng gee: 06 thang. Lai suAt trong han: Lai suat cho vay VND tai thai diem kY hgp clang tin dung la 15,0%/nam.

- Lai suat ca ser + bien d0; Lai suat qua han: Mire lai suat qua han bang 50% Mi suit cho vay trong han clang op dung tai tiled diem phat sinh ng qua han.

66

TONG CONG TY GIAY VIBT NAM — CONG TY TNfflI CONG TY MB TONG CONG TY

BAO CAO TAI CHINH TONG HcIP Cho narn tai chinh


THUYET MINI MO CAO TAI CHiNH TONG HOP (TIEP) (ale thuyat minh nay la be) phem hop thanh vez can duqc doe clang thai voi Bao ccio tai chinh tang hop kern theo)

20 VAY vA NO TRUE TAI CHINH (TIEP)

Bao dam tin vay: Tai san hinh thanh trong tuong lai, tr van vay theo h9p dang the chap tai san se) 12.30.0029/HDTC kY kat gi&a hai ben vao ngay 24/10/2012, bao gam: He thong hai,

thang 16 say, he' thong nu& ngung, h th6ng duerng 6ng, phu kien cho he thang hai va th6ng gi6, h thOng thong gi6. Gia tam tinh cüa tai san the chap theo hien ban dinh gia dinh kern: 37.000.000.000 VND.

(16.2) Hop thing tin dung sa 13.30.0003/BDTD ngay 14/01/2013; duce sera &Ai be) sung beri van ban sin Mi, be sung hop thing tin dung se 13.30.0003/2013-HDTD/NHCT248-TCTGIAY ngay 05/05/2014 vai cac dieu khoan cu the sau:

S6 tien vay Mi da: 31.000.000.000 VND; Muc dich: Tra tien mua may mac thiet bi dAu hr nang cAp he thang chuan bi bOt cho 2 may xeo va he themg tip can may xeo I; Thai han cho vay: 66 thing ketur ngay giai ngan dAu tion; Theri gian an han no gac: 06 thang;

1 Lai suAt trong han: Lai suat cho vay VND tai thai diem kY hop ding tin dung la 15,0%/nam, lai suat ca so. + bien dO; Lai suat qua han: Mire lai suat qua han bang 50% lai suAt cho vay trong han dang áp dung tai H thai diem phat sinh ng qua han; Bao dam tien vay: Tai san hinh thanh trong titan lai, tr yen vay theo h9p clang the chap tai san sa 12.30.0039/BDTC 14, kat gicra hai ben ngay 10/01/2013, bao gam: He thong nghien PM!, PM2; he thang tiep can may xeo I, van va cac thiet hi kiem soat va cac php tang kern theo. Gia tam tinh cüa tai san the chap theo bien ban dinh gia dinh kern: 42.000.000.000 VND.

(16.3) H9p deng tin dung sa 13.30.0051/2013-BDTDDA/NHCT248- TCTG'VN ngay 31/12/2013; duct sira dai 136 sung boi van ban sera &Si, be, sung h9p dang tin dung se 13.30.0051/2013-HDTDDA/NHCT248- TCTGVN ngay 19/03/2015;

S6 tien vay Mi da: 17.700.000.000 VND; Muc dich: Thanh toan cac chi phi cai tao le hai Mt than nha may dien; Thai han cho vay: 72 thang ke tit ngay giai ngan dAu nen; Thai gian an han no g6c: 06 thang ketfr ngay giai ngan dAu tion; Lai suAt trong han: Lai suM cho vay VND tai thai diem ky hop &mg tin dung la 13,0%/nam, lai sat ca so + bien de; Lai suAt qua han: Mc lai suAt qua han bang 50% lai suAt cho vay trong han dang op dung tai theri -diem phat sinh ng qua han; Bao darn tien vay: Tai san hinh thanh trong tucmg lai, tir van vay theo h9p clang the chap sa 13.30.0050/HDTC va cac van ban sera dai 66 sung kern theo, gia tri 25.294.000.000 VND.

67

TONG CONG TY GIAY VIET NAM — CONG TY TNHH BAO CAO TAI CHINII TONG HOP CONG TY ME TONG CONG TY Cho nam tai chinh

ket thne ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Ccic thuyat minh nay la b(5 phan hcp thanh và ccin duqc clpc clang that vai Edo ca'o tai chinh tang hcp hem theo)


(16.4) Hgp deng tin dung se 13.30.0055/2013-HDTDDA/NHCT248- TCTGVN ngay 31/12/2013

Se tien vay toi da: 25.900.000.000 VND; Muc dich: Thanh toan cac chi phi Mu tu mai 10 det rac tai nha may dien; Thai han cho vay: 72 thang ke tir ngay giai ngan Mu tien; Thai gian an han ng g6c: 06 thang k tir ngay giai ngan Mu tien; Lai suat trong han: Lai suat cho vay VND tai thai diem 14/ hap clang tin clang la 13,0%/nam, hi sut ca sa + hien de; Lai suat qua ban: Mirc lai suat qui hp bang 50% lai suat cho vay trong han dang áp dung tai thai diem phat sinh ng qua han; Bao dam tien vay: Tai san hinh thanh trong tucrng lai, tir von vay theo hap d'eng the chap s6 13.30.0054/HDTC va cac van ban sin ei be sung kern theo, gia tri 36.925.000.000 VND.

(17) Hap deng tin dung se 00100/2014/HDTD.LPB290(M) ngay 24/07/2014 voi Ngan hang TMCP Butt dien Lien viet — Chi nhanh Phil Th9

Se tien cho vay t6i da: 10.000.000.000 VND; Mpc dich: Diu tu dkr An xuang che hien g giai doan 1 tai Gong ty TNRH MTV Nguyen Lieu Giay Mien Nam; Thai hart cho vay: 84 thing; Thai gian an han ng gee: 06 thing Ice tir ngay nhan ng Mu lien;

suat trong han: Ap dung phucmg phap tha nei 3 thang/lan; Lai Rik qua han: Bang 150% hi suat cho vay trong hart tai thai diem chuyen ng qua ham Bao dam tien vay: Tai san hinh thanh trong tucmg lai, ffi ven vay

(18) Cac khoan vay cüa Ngan hang Phat then Viet Nam — Chi nhanh Ha Giang:

(18.1) Hap deng tin dung Mu tu se 07/2012/HDTDDT - NEWT ngay 23/08/2012, hap deng sin dai be sung hap &rig cho vay yen tin dung Au tir dm Nth nuot so 14/2015/1-1DTD-NHPT ngay 10/09/2015 voi cac dieu khoan cu the:

Dv an: Treng ring, cham sec va bao ye rang nguyen lieu gray nam 2007 - 2014 do coc Cong ty Lam nghiep tren dia ban tinh Ha Giang thvc hien. Se lien vay t6i da: 9.500.000.000 VND. Muc dich: Tien vay dug° sir dung de Mu tu dkr an treng, cham sec, bao ve rirng nguyen lieu giay (chu kST kinh doanh tir tam 2010 den nam 2017). Thai han cho vay: 55 thang. Thai gian an ham 53 thang.

- Lai al& cho vay: Theo thong bao ngan hang tai timg Mai diem giai ngan; lai sat qua han bang 150% lai suat trong han. TM ng gee: 790.000.000 VND/kY trong 12 kY, tra ng Mu lien vao thang 01/2017, kY tra ng ellen cling vao thang 12/2017. Bao dam tien vay: Hap deng the chap tai san hinh thanh trong tucmg lai se 01/2012/HDTCTS-NIUT, tai san the chap: Rung trling nguyen lieu gib nam 2010, gia tri tai san: 27.044.131.222 VND (gia tri tau von dam tu tire tiep de thy° hien dv an).

68

TONG CONG TY GIAY VItT NAM — CONG TY TNHH BAO CAO TAI CH1NH TONG HP CONG TY MV TONG CONG TY Cho nam tai chinh

kat thitc ngay 31/12/2017 THINET MINT! BAO CAO TAI CIENH TONG HOP (TLEP) (Cac thuyet mirth nay la ba phan hop thanh va can dove doe dang thai val 13tho cao tea chinh tang hop Mtn theo)

20 VAY vA Nci TRUE TA! CHINH (TIEP)

(18.2) Hqp dang tin dung dau tu s6 11/2013/11DTDDT-NHPT ngay 12/12/2013, hyp deng sira del be sing h9p deng cho vay van tin dung dau tu cita Nha nue° se 16/2015/HDTD-NHPT ngay 10/09/2015 WA the dieu khoan cu the:

Du an: Treng rirng, cham sec va bao ve rung nguken lieu giAy nam 2012 - 2019 do cac Gong ty Lam nghiep tren dia ban tinh Ha Giang thuc hien. S6 tin vay tai da: 4.600.000.000 VND.

dich: Tien vay dime sir clung.a dau tu cac hang mix treng, cham s6c va bao ve rUng cita du an treng, cham sec va bao ye rung nguyen lieu giay nam 2012 - 2019. Thai hart cho vay: 75 thang. Thai gian an ham 64 than.

-

Lai sat cho vay: Theo thong bao ngan hang tai timg thai diem giai ngan; lai suat qua han bang 150% lai suat trong hart Tra nq g6c: 384.000.000 VND/thang, trong vOng 12 thang, thang cukii tra hat se du con lai, thong bat du tra nq la thang 01/2019. Bao dam tin vay: Hop (tang the chap tai san hinh thanh trong tuong lai se 04/2013/HDTCTS NIAPT, tai san the chap 306,5 ha ding treng nguyen lieu giay, gia tri tai san 11.245.206.841 VND.

(18.3) Hqp deng tin dung dAu tu se 01/2015/HDTDDT-NHPT ngay 12/01/2015

Du an: Dau tu treng, chain sec vA bao ye rung nguyen lieu giay (chu k57 kinh doanh tur nam 2011 den nam 2018) tai Ha Giang theo Quyet dinh phe duyet dieu chinh du an dau Pr s6 423/QD-GVNIIN ngay 11/12/2014; Se tin vay tai da: 7.200.000.000 VND. Trong do:

S6 van cho vay tai da dei voi then tich 97,4 ha ring treng tir nam 2010 dia clu an IA: 1.091.000.000 VND S vn cho vay tai da thei \red dien tich 546,2 ha ding tremg tur narn 2011 dm thr an la: 6.109.000.000 VND

Ate dich: Tien vay duct sir dung de clau Pr treng, chain s6c và bao ye rimg nguyen lieu giAy (chu kY kinh doanh tir nam 2011 den nam 2018) tai HA Giang theo Quyet dinh phe duyet dieu chinh du an dau tu se 423/QD-GVNI-IN ngay 11/12/2014; Thai han cho vay:

Di veri s6 van cho vay dien tich 97,4 ha rung treng tur Mm 2010 la 37 thang; Bei yen se vein cho vay dien tich 546,2 ha rUng tang t& nam 2011 la 49 thang;

Thai gian an hart: D6i vâi s6 v6n cho vay dien tich 97,4 ha rimg Ming tir nam 2010 la 25 thong; Del vOi s6 van cho vay dien tich 546,2 ha rUng treng tir nam 2011 la 37 thang;

Lai sat cho vay: Theo th8ng bao ngan hang tai timg then diem giai ngan; lai suAt qua han bang 150% lai At trong han; Tra nq gac:

Doi vai s6 yen cho vay dien tich 97,4 ha rung Meng tir Mtn 2010 la 12 thang tir thang 01/2017 den het thong 12/2017, inai tra 91.000.000 VND, thang cuei tra het s6 ng &fie con lai.

69

TONG CONG TY GIAY VItT NAM — CONG TY TNHH CONG TY Mt TONG CONG TY

THUYET MINI BA.0 CAO TAI CNN!! TONG HOP (T1±P) (Cac thuyb minh nay la 13O phan hop thank va ccin &lane cinc clang thni vat Ban cao tat chinh tang hap kern theo)

20 VAY vA NQ THUE TAI CHINH (TIEP)

Dai vOi s6 von cho vay din tich 546,2 ha rung tang tir nam 2011 la. 12 thang tir thing 01/2018 den het thang 12/2018, m8i tra 509.000.000 VND, thang cu6i tra bet s6 con lai;

Bao dam tin vay: 643,6 ha rung Ming nguyen lieu giay (cay keo) bao gam: dien tich thug trang tir nam 2010 la 97,4 ha va din tich rimg Hug tir nam 2011 la 546,2 ha; tong gia tri tai san dam bao la 17.413.645.189 VND.

(18.4) Hop dang tin dung dau tu s6 02/2015/HDTDDT-NHPT ngay 12/01/2015, hap dang sira ai b6 sung s6 15/2015/HDTDDT-NHPT ngay 10/09/2015, hgp Sing siva di ba sung so 16/2015/HDTDDT-NRPT ngay 10/09/2015, hgp 'Tang sira dai ba sung sO .17/2015/HDTDDT-NEPT ngay 10/09/2015

Dv an: Dail tu tang, cham sac va bao ve rUng nguyen lieu giay (chu kinh doanh tir nam 2013 den nam 2019) tai Ha Giang theo Quyet dinh phe duyet dieu chinh (Iv an dau tu a 424/QD-GVNI-IN ngay 11/12/2014; SO tin vay tSj da: 5.000.000.000 VND. Trong de: Muc dich: Tien vay dugc sir dung de dam Pr tthng, chain s6c va bao ve rung nguyen lieu giay (chu kinh doanh tir Min 2013 den nam 2019) tai Ha Giang theo QuyEt dinh phe duyet dieu chinh chr an dau tu sa 424/QD-GVN.HN ngay 11/12/2014; Thai han cho vay thi da: 61 thang tir thang 12/2014 den thang 12/2019; Thai gian an han: 49 thang (tir thang 12/2014 den thang 12/2018); Lai suat cho vay: Theo thong bao ngan hang tai tirng theri diem gial ngan; lai suat qua hart bang 150% lai suat trong han; Tra ng gac c: 12 thang (tir thang 01/2019 den thong 12/2019), m8i H 417.000.000 VND/thang, than cuai tra het s6 ng gac con lai; Bao dam tin vay: 341,6 ha rung trang nguyen lieu giay (cay keo). Tang gia tri tai sari dam bao IA 11.627.270.111 VND.

(18.5) Hap tang tin dung dAu tu cüa Nha nude se) 01/2016/DTDDT-NHPT ngay 08/01/2016 Oda Ngan hang That trien Viet Nam - Chi nhanh HA Giang va Tang Cong ty Giay Viet Nam

Dg an: Dan Pr trang, chain sec va bio v rung nguyen lieu giay chu 1(9 kinh doanh tir Mm 2014 an Mm 2020 tai huyen Bac Quang, huyen Quang Binh, tinh Ha Giang theo Quyat dinh phe duyet dieu chinh chr an dau tu sa 322/QD-GVN.HN, ngdy 01/09/2015. Thai gian thvc hien: tir Mm 2014 den Mm 2020. S6 tin cho vay tai da: 9.290.000.000 VND; Thai han cho vay thi da: 60 thang (tir thang 01/2016 den thing 12/2020);

- Lai mat cho vay: Dieu chinh theo ding Ian giai ngan, lai sukt tai thii diem k9 hap dang là 8,55%/nam; Thai han tra no geic: 12 thang (tir thang 01/2020 den het thang 12/2020) Mirc tra g6c m8i k9: 774 trieu dang/thang;

BAO CAO TAI CHINN TONG HOP Cho nam tai chinh

ket thiic ngay 31/12/2017

70

TONG CONG TY GIAY VItT NAM — CONG TY TNIM BAO CAO TAI CHINH TONG HOP CONG TY Mt TONG CONG TY Cho nam tai chinh

kat thiic ngay 31/12/2017

THUYET MINT! BAO CAO TAI CITINH TONG HOP (TIE?) (C6c thuyit minh nay la be) phOn hop thanh va can door doe clang thai vori Boo coo tat chinh tang hop kern theo)


Tai san dam bao: Gray chung nhan quyen sir dung dh se 0501852 ngay 27/12/1999 do Oy ban nhan dan tinh HA Giang cAp cho Cong ty Lam nghiep Ngoi Sao; dia chi tai xa V6 Diem, Quang Minh, Kim Ng9c, Deng Tam, Bang Hanh huyen Bac Giang, tinh Ha Giang, dien tich 4.641,52 ha; Gray cluing nhan quyen sir dung Mt 56 0501853 ngay 27/12/1999 do ffy ban nhan dan tinh Ha Giang cap cho C6ng ty Lam nghiep With Han; dia chi tai xä Vinh Hao, Hung An, Tien Kieu, Deng Yen, huyen BL Quang, tinh HA Giang; dien tich 4.907,88 ha;

GrAy chimg nhan quyen sir dung dat s6 0501854 nay 27/12/1999 do fiy ban nhan dan tinh HA Giang cAp cho Citing ty Lam nghiep Cau Ham; dia chi tai xä Deng Tam, Viet Heng, Tan Trinh, Yen Binh, Yen HA, Viet Vinh, Bang Lang, Tan Thanh va Thi tran Viet Quang, huyen Bac Quang, tinh Ha Giang; dien tich 4.907,88 ha;

'Peng giá tri tai san the chap la: 23.322.648.468 VND.

(19) Cac khoan vay ciiaNgan hang Phat trien Viet Nam — Chi nhanh Tuyen Quang:

(19.1) Hop deng tin dung Mu hr s6 03/2011/HDTDDT-NHPT.TQU ngay 19/04/2011, hop deng sin del be sung só 02A/2011/1-1DSDBS-NHPT-TQU ngay 26/10/2011.

Se tien vay tti da: 8.600.000.000 VND; dich: Tien vay duet sir dung de dau tu du an treng, cham s6c, bao ve Mug nguy8n lieu

giky nam 2009 - 2016 theo guy& dinh phe duyet Mu tu• s6 131/QD-GVN.Hnngay 19/04/2010 va phe duyet du an dieu chinh se 232/QD-GVNIIN ngay 01/07/2010 dm Teng Cong ty Gray Viet Nam— Cong ty TNIIH; Thai han vay va tra no: 68 Mang; Thai han an han: 56 thing; Thai han tra ncy goc: 717.667.000 VND/kY trong 12 ky, tic thang 01/2016 den thang 12/2016;

Lai suat trong ham 11,4%; Lai su'L qua han: 17,6%;-

- Lai suAt th6a thuan:15,6%; Bao dam tin vay: Hop ding the chap tai san hinh thanh trong tuang lai se 03/2011/HDTCTS-NHPT.TQU trong thang 04/2011, tai san the chap: toan be dien tich ring tr6ng narn 2009-2015, gia tri tai san: 27.768.130.751 VND.

(19.2) Hop deng tin dung Mu tu cüa Nha nuot s6 02/2013/1-IDTDDT-NEPT ngay 29/10/2013

Se tien vay tei da: 5.000.000.000 VND; Muc dich: Tien vay duqc sir dung a dAii.tu chr an treng, cham sec, bao ye rung nguyen lieu

gray nam 2012 - 2019 theo quyet dinh phe duye't du an dau Ur se 307/QD-GVN.HN ngay 12/09/2013 dm HO ding thanh vien Teng Ceng ty giAy Viet Nam; Thai han vay \TA tra nm 75 thang; Thai han an han: 63 thang; Thai han tra nq g6c: 413.000.000 VND/thang, trong 12 thang, bat Mu tic thang 01/2019 den

thang 12/2019, thang cuei tra het s6 du con lai; Lai suat trong han: Theo tirng khe trot, läi sat tai thori diem IcY hop clang la 11,4%;

71

TONG CONG TY GAY VIPT NAM — CONG TY TNHH SIG TY MV TONG CONG TY

BA.0 CAO TAI CHINH TONG HOP Cho nam tai chinh

kat fink ngay 31/12/2017 THUYET MENU BAO CAO TAI CHTNII TONG HOP (TIEP)

thuyat minh nay la ba ph an hop thanh va can &roc cloc clang theft vOl Boo cao tai chinh tang hop kern So)


Lai silk qua hp: 150% lai suat trong han; Bao dam tien vay: Tai san hinh thanh sau Mu hi, gia tri tai sari: 18.538.060.802 VND, quy

dinh the trong hop clang bao dam ti'en vay se: 02/2013/1-IDTCTS-NITT trong thang 10

nam 2013.

(19.3) Hop &mg tin dung Mu tic cüa Nha nuot s 04/2014/HDTDDT-NHPT ngay 26/12/2014

S6 tien vay toi da: 9.250.000.000 VND; Muc dich: Tien vay duqc sir dung & Mu tu du an treng, cham s6c, bao v rimg nguyen lieu giay nam 2010 - 2017 theo Twat dinh phe duyet du an Mu tu se 421/QD-GVN.1-IN ngay 10/12/2014 cila 116i &zing thanh viên Tang C8ng ty giay Viet Nam; Thai han cho vay t6i da: 37 thang thang 12/2014 den hat thang 12/2017); Thai han an han: 25 thang (tit thang 12/2014 den het thing 12/2016); Thai han tra ng gee: 771.000.000 VND/thang, trong 12 thang, bat Mu tic than 01/2017 den thang 12/2017, thang cuei tra het s6 du can lai;

- Lai suAt trong han: Theo timg khe trot, rai suat tai thai diem Icy hgp dang la 9,6%; suat qua han: 150% lai suAt trong han;

Bao dam tin vay: Tai salt hinh thanh sau Mu tic, gia tri tai san 19.801.622.653 VND, quy dinh cu the trong hcfp clang bao dam tien vay se: 04/2014/HDTCTS-NHPT trong thang 12

nam 2014.

(19.4) Hop Ting tin dung Mu tu dmNhà nu& se 01/2015/HDTDDT-NITPT ngay 12/01/2015

Se tien vay toi da: 3.300.000.000 VND; Mix dich: Tien vay dugc sir dung de Mu tu du an tring, cham s6c, bao ve rang nguyen lieu giAy nam 2011 - 2018 theo guy& dinh phe duyet du an Mu tu se 459/QD-GVN.HN ngay 29/12/2014 cua HOi ding thanh vier' Tang Ong ty giAy Viet Nam; Thai han cho vay t6i da: 48 thang (fit thang 01/2015 den het thang 12/2018); Thai han an han: 36 thang (tic thang 01/2015 den hat thang 12/2017); Thai han tra no gee: 275.000.000 VND/thang, trong 12 thing, bat Mu lit thang 01/2018 den thang 12/2018, thang cuei tra het se du con lai; Lai suM trong han: Theo tUng khe tthc, lai suat tai thai diem ky hop dang la 9,6%; Lai suat qua han: 150% lai stfat trong hart; Bao dam lien vay: Tai san hinh thanh sau Mu ta, gla tri tai san 8.410.302.096 VND, quy dinh cu the trong hgp ding bao dam lien vay se: 01/2015/HDTCTS-NTIPT ngay 12 thang 01 nam

2015.

(19.5) 1-lop dang tin dung dAti ttr cua Nhantrac si 02/2015/1-1DTDDT-NHPT ngay 12/01/2015

Se tien vay toi da: 4.800.000.000 VND; Mpc dich: Tien vay duce sir dung de Mu hr du an trang, cham sic, bao ve rimg nguyen tiu giAy narn 2013 - 2019 theo quyet dinh phe duyet du an dAu tu só 460/QD-GVN.HN ngay

29/12/2014 cim HOi ding thanh vien -Peng Cong ty gib Viet Nam; Thai han cho vay tei da: 60 thang (lit thang 01/2015 den het thang 12/2019); Thai han an han: 48 thang (tic thang 01/2015 den het thang 12/2018);

72

TONG CONG TY MAY VItT NAM — CONG TY TNHH CONG TY MV TONG CONG TY

BAO CAO TAI CHINH TONG HOP , Cho na'm tai chinh

lc& fink ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyit minh nay là ba phan hop thanh va can chloc cloc clang that voi Bac cao tea chinh tang hop kern theo)

20 VAY VA No THDE TAI CHIN!! (TIEP)

Thai han tra na giic: 400.000.000 VND/thang, trong 12 thang, bat dam tit thang 01/2019 den thang 12/2019, thang cuoi tra het s6 du cOn lai;

- • Lai suat tong han: Theo timg kite uoc, lai sat tai thai diem ky hop thing la 9,6%; Lai silk qua hail: 150% lai suat trong han; Bao dam tin vay: Tai san hinh thanh sau dau tic, gia tri tai san 16.349.855.761 VND, quy dinh ca the trong h9p ding bao dam tien vay s6 02/2015/11DTCTS-NHPT ngay 12 thang 01 nam 2015.

(19.6) Hop ding tin clang dau tic caa Nha ntrac sa 03/2015/BDTDDT-NIAPT ngay 25/06/2015

S8 tin vay t6i da: 7.178.000.000 VND; Mac dich: Tien vay dirge sir thing de Au tic du an tning, cham soc, bao ye rimg nguyen lieu giay nam 2014 - 2020 theo guy& dinh phe duyet du an dAu tic se, 460/QD-GVN.HN ngay 29/12/2014 caa HOi Sing thanh vien Tong C8ng ty giay Viet Nam; ThOi han cho vay t6i da: 67 thong (tfr thang 06/2015 den het thang 12/2020); Thai han an hart: 55 thang (tir thang 06/2015 den het thang 12/2019); Thai hari tra ng g6c: 598.000.000 VND/thang, trong 12 thing, bat Au tir thang 01/2020 den thang 12/2020, thang cu6i tra het s8 du c6n lai;

suat trong han: Theo tirng khe trot, Lai sufrt tai thai diem 1(32 h9p clang la 8,55%; Lai suat qua han: 150% lai suat trong han; Bao dam tien vay: Tai san hinh thanh sau Stir, gia tri tai san 21.382.978.913 VND, quy dinh cv the tong hop dang bao dam tien vay s8 02/2015/HDTCTS-NHPT ngay 12 thang 01 nam 2015.

(19.7) Hop d8ng tin clang datt tic da nha nu& s8 04/2016/I-EDTDDT-NHPT ngay 06/10/2016 giaa Ngan hang phat trien Viet Nam - Chi nhanh Tuyen Quang va Tong C8ng ty Giay Viet Nam

Du an: Trang, cham sec va bac) ve rung kinh doanh nguyen lieu giay Warn 2015 - 2021 tai Tuyen Quang; Thai gin cho vay: 63 thang (tir thang 10/2016 den het thang 12/2021); Thai gian an han: 51 thang (tir thang 10/2016 den het thing 12/2020); Thai han tra g6c vay: 12 thang (tir thing 01/2021 an thang •12/2021), mirc tra no trong mi

han la 650.000.000 VND/thang; tra lai: Tra tai hang thang ke tfr khi phat sinh du nq vay;

Tai san dam bao: Dien tich rung tr6ng 590 ha keo và keo lai mo hinh thanh trong tuarig lai cUa du an Tr8ng,

cham .soc va bao ye rang kinh doanh nguyen lieu gray Mm 2015-2021 tai Tuyen Quang; Giay chimg nhan quyen sir clang dat cña Gong ty Lam nghie'p Tan Thanh tai xä Bach Xa, Minh Khucmg, Minh Dan, Phil Luu, Tan Thanh, Minh Huang, Binh Xa, huyen Ham Yen, Tuyen Quang; Giay chimg nhan quyen sir clang dat cña Trung tam nguyen ciru va thac nghiem cay nguyen lieu giay Ham Yen tai thi tram Tan Yen, Nhan Mac, huyen Ham Yen, Tuyen Quang; Giay cluing nhan quyen sir dang Tat caa Cling ty Lam nghiep Ham Yen tai thi tan Tan Yen, Yen Phu, Y8n Lam huyen Ham Yen, Tuyen Quang;

73

TONG C6NG TY GIAY Yin NAM — C6NG TV TNHH C6NG TV MV TONG C6NG TV

BAO CAO TAI CHINH TONG HOP Cho Mm tai chinh

kat thnc ngay 31/12/2017 THUYET MINH BAO CA.0 TAI CHINII TONG HOP (TIEP) (Coc thuyk minh nay la ba ph4n hop thanh viz can &roc chic ctring that yeei Brio cao red chinh tong hop hem theo)

20 VAY vA NO TRUE TAI CHI NH (TIEP)

Gib chang nhan quyen sir clang dat cUa C8ng ty Lam nghiep Tan Phong tai xã Düc Ninh, Hang Due, Thai San, Thai Hoa, Thanh Long va xa Tfr Quan huyen Ham Yen, Tuyen Quang;

(20) Cac khoan vay cüa Ngan hang Phat trien Viet Nam — Chi nhanh Phñ Thg:

(20.1) H9p dang tin dung du tic set) 01/2010/11DTD ngay 13/10/2010 va hgp (tang Ice thin quyen va nghia vu so 01A-09/2011/1-1D-NEIPT ngay 21/06/2011.

So tien vay ted da: 16.143.000.000 VND; Mac dich: Phac vu lam sinh; Thai han cho vay: 75 thang, tir thang 10/2010 den thang 12/2016; Lai sudt cho vay: 9,6%/Mm; Lai suat qua han la 14,4%/nam; Bao dam tien vay: Tài san hinh thanh tic van vay.

(20.2) Hgp clang tin clang clau tic s6 02/2011/HDTDDT - NHPT ngay 19/10/2011, H9p dang tin clang saa d6i ba sung sa 02B/2013/HDTDDTSD - NHPT ngay 05/02/2013.

Sa tien vay tai da: 23.961.000.000 VND; Mtic dich: Trang, chain s6c, ban ve rang nguyen lieu giay Mm 2010; Lai &fat cho vay trong ham 14,4% yeti van giai ngan het ngay 31/05/2012: 22.500.000.000 VND, lai silk qua han la 21,6%; 12%vai van giai ngan het ngay 31/12/2012: 1.461.000.000 VND, lai suat qua han la 18%; Lai suat cho vay trong han: Tra ng gac: 1.997.000.000 VND/Icy trong 12 IcY, kY dAu tien la thang 01/2017, ky cuai ding IA thang 12/2017; Bao dam tien vay: Tai san hinh thanh tic van vay.

(20.3) Hgp clang tin clang Mu tic sa 01/2014/HDTDDT - NHPT ngay 04/06/2014:

56 tien gac vay: 19.364.000.000 VND; Mac dich: TrOng, cham sac, bao ve rang nguyen lieu giay narn 2012; Thai han cho vay: 67 thang, tic thang 06/2014 den thang 12/2019; Lai suh cho vay: 10,8%/nam; Lai sat qua han bang 150% lai suat trong han; Bao dam ti'en vay: Tai san hinh thanh tic van vay.

(20.4) H9p dang tin dang Mu tic sa 01/2015/HDTDDT - NHPT ngay 10/02/2015, Hgp &Ong tin dang sin dai be) sung s6 01A/2015/HDTDDT - NHPT ngay 06/11/2015:

Sa tien gac vay: 20.959.000.000 VND; Mac dich: DAu tic tang, chain sac va bao ve rang nguyen lieu giay nam 2013 theo Quyet dinh phe duyet dieu chinh dg an Au tu sa 356/QD-GVN.HN ngay 17/10/2014 cila Hai dorm thanh vien Tang Ging ty Giay Viet Nam; Thai han cho vay: 60 thang, tic thang 01/2015 den thang 12/2019; Thai gian an han tOi da: 48 thong (tic thang 01/2015 dan thang 12/2018); Lai suat cho vay: Theo tang Ice trot nhan ng; lai suit tai thai diem kY hgp clang la 9,6%/nam; Lai sit& qua han bang 150% lai suat trong ham

74

TONG CONG TY GUY VItT NAM — CONG TY TN!!!! CONG TY 11,4 TONG CONG TY

THUYET MINI! BAO CAO TAI TONG HOT' (TTEP) (Coic thuyet minh nay là bo phan hop thanh va can dreqc clgc clang thel val Belo cao tai chinh rang hap kern then)

20 VAY vA NO TRUE TAI (TIEP)

Thai han tra ng gae: 1.747.000.000 VND/thang; trong 12 thang tic than 01/2019 den het thang 12/2019; Bao dam tien vay: 1.397,3 ha rixng trang nguyen lieu giay (cay keo: 1.382,8 ha va cay bach dan mo 14,5 ha); tang giain tai san dam bao la 55.191,6 trieu

(20.5) flop Clang tin dung dAu tic só 04/2015/HDTD DT - NHPT ngay 23/12/2015

sa tien g6c vay: 16.300.000.000 VND; Muc dich: Diu tic trang, cham sac va bao ve rung nguyen lieu giay nam 2011 theo Quyet dinh phe duyet dieu chinh ran 2 dg an dau tic sa 460/QD-GVN.HN ngay 09/11/2015 dm Ha &mg thanh vien Tang Cong ty Giay Via Nam; Thai han cho vay: 38 thang tic ngay giai ngan khoan vay dAu tion; Thai gian an han t6i da: 26 thang k tic ngay kY hgp dang tin dung;

- Lai suat cho vay: Theo tirng Ice mit nhan ng; tai suAt tai Thai diem k9 hgp thing la 98,55%/nam; Lai suat qua han bang 150% lai mat trong han;- Thai han tra ng g6c: 12 thing tic thang 01/2018 den het thang 12/2018; tic thang 01/2018 den thing 11/2018 tra 1.358.400.000 VND/thang; thang 12 tra het dung can lai la 1.357.600.000 VND/thang; Bao dam tien vay: 1.274,7 ha rUng trang. nguyen lieu giay (cay keo: 1.274,7,8 ha) va toan b- tai san khac On lien vai dat tren dien tich &At dirge cap cho dir an (nau c6); tang gia tri tai san dam bao la 43.963,49 trieu d'ang.

(20.6) Hap clang tin dung dau tic cüa Nha nuot sa 01/2016/1-1DTDDT - NHPT ngay 24/10/2016 gala Ngan hang That tri'en Via Nam - Chi nhanh Phil Th9:

Dg Dau tit tang, cham sac va bao-ve rUng nguyen lieu gray nam 2014 theo Quyet dinh sa 333/QD-GVN.HN ngay 13/09/2016 dm Hi slang thanh vien Tang Cong ty Giay Via Nam

viec phe duyet dieu chinh dv an DAu tic tang, cham sac va bao ye ring nguyen lieu giay nam 2014 tai Phil Th9;

- Sa tien cho vay ten da: 24.400.000.000 VND; Thai han cho vay tai da: 4 'lam 3 thong tic ngay giai ngan; Thai hail an ham 3 nam 3 thang tic thai diem kY Hey clang tin dung; Lai sat tai thin diem ky hap 8,55%/nam; Thai hp tra ng g6c: 12 thang ke tic khi hEt filed han an han, thai diem bat dau tra ng g6c: tit thing 01/2020; Mac tra ng gac: Tic thing 01/2020 - 11/2020 tra 2.034 trieu dang/thang, thang 12/2020 tra 2.026 trieu dang/thang; • Tai san dam bao: 1.522,1 ha rang tong nguyen lieu giay (cay keo: 1.353,5 ha; thy Kea lai mo: 142,0 ha; cay Bach dan mo: 26,6 ha) va toan b0 tai san khac gan lien vai dAt tren dien tich day dirge cap cho dg an. Tong gia tri tai san dam bao la 60.487.300.000 VND.

BAO CAO TAI CHIN!! TONG HOP Cho nam tai chinh

kat thiic ngay 31/12/2017

75

TONG CONG TY GIAY WET NAM — CONG TY TNHH CONG TY MV TONG CONG TY

MO CAO TAI CHINH TONG HOP Cho nam tai chinh

kat thile ngay 31/12/2017 THWET MINH MO CAO TAI CHINH TONG HP (TTEP) (Cdc thuyat minh nay M bç5ph4n hop thanh va ccin &tor doc dang theri vol Brio cao ted chinh tang Op kern theo)

20 VAY VA NO TIME TAI CH1NH (TIEP)

(21) Hgp thing tin ching st 32/HDTD-DH ngay 20/9/2010 kern theo ph u lye hgp clang se 04/PL HDTDDH

Thai han vay: Dam het thang 02/2018; Mtie dich sic dung tian vay: Thanh toan L/C nhap thiat bi cal tao hai may xeo theo du an dAu fir; Lai sukt: Lai suAt trong han áp dung theo phuong thirc tha nei bang lai suAt tiet kiem VND 12 thang tra Mi cuai ky + bien de 3,8%/nam nhung khong thap hem mire mi suAt eña Ngan hang theo tit/1g then kY, tan sutt thay del 3 thang 1 lan; TM ng gac: 1 thang 1 Ian bat du tic thing 02/2011, tra trong 84 IcY, mai tra 1.530.431.000 VND; cuai tra 1.530.437.200 VND; Bao dam tien vay, the' chap bang gia tri cna Du an "Nang cao nang lye gia cong giay Tissue" theo gia tri chr an quyet toan.

(22) Hgp &mg tin dung van ODA se 03/2002/TDNN ngay 02/04/2002

Teng mire yen cho vay: 5.000.000 SDR; dich vay: DAu tu ma rOng nang lye san xuAt eña Cong ty Gray Bai Bang giai doan I len

100.000 tan giay/nam vá 61.000 tAn bet giay/nam; Deng tian nhan ng: USD; Lai suAt: 3,55%/nam; Phi quan ly eüa Quy H6-Trg Mat Trian: 0,2%/Mm; Lai cham tra: 150% lai suAt thirong mai thi triremg tham chiau (CIRR) do BO Tai chinh thong bao hang quy va tinh tren st ng qua Ilan (gee, lai, phi) dirge tinh tic ngay dan han kh6ng tra cho dem ngay time te tra ng;

tra ng: Tra. ng 06 thang Mgt Ian vao ngay 15/02 va 15/08 hang nam; Ap dung theo van ban se 3000TC/TCDN ngay 10/08/1998 Ma BO Tai Chinh ve vice

hugng dAn t9 gia thu hei ng; theyi gian tra ng gae: 30 Mm tinh tic ngay 15/08/2011; tra ng du lien: Ngay 15/08/2011.

(23) Hgp deng tin dung van ODA se 02/2002/TDNN ngay 02/04/2002

Tang mire van cho vay: 17.400.000 USD; dich vay: DAu fir ma rOng nang lye san xuAt cim C6ng ty Gray Bai Bang giai doan I len

100.000 tan giay/nam va 61.000 tan bat giayinam; Deng tin nhan ng: USD; Lai suAt: Lai suAt LIBOR + 0,95%/nam; Phi quan 19 Ma Quy h6 trg Phat trian: 0,2%/nam tinh tren so thr ng vay; Lai cham tra: 150% lai suAt thirong mai thi Inning tham chiau (CIRR) do BO Tai chinh thong bao hang quY va tinh ten sa ng qua Ilan (gee, Mi, phi) dirge tinh tic ngay den han khong tra cho clan ngay tinge ta tra ng;

tra ng: TM ng 06 thang met l'An vao ngay 15/02 va 15/08 hang Mm; - gia: Ap dung theo van ban sa 3000TC/TCDN ngay 10/08/1998 cim BO Tai chinh v'e vie

hirong dAn tY gia thu hen no; thin gian tra ng gee: 15 nam tinh tic ngay 15/02/2006; tra no âk tien: 15/02/2006.

76

TONG CONG TY GIAY VIVT NAM — CONG TY TNHH SAO CAO TAI CHiNH TONG HOP CONG TY An TONG CONG TY Cho nam tai chinh

ket thoc ngay 31/12/2017

THUYET MINI! MO CAO TAI CHIN!! TONG HOT' (Tit") (Ccic thuyit minh nay la bi:d phan hap thanh Ira can duvc dpc tang then voi Bao coo tat chinh tang hop kern theo)

20 VAY VA Ng THUE TAI CHIN!! (T1t1")

Hop deng tin dung s6 01/2007/HDTD DH ngay 31/01/2007 voi Ngan hang TMCP Dan tu va That then Viet Nam —Sâ giao dich 3:

Flan mac tin dung la 3.900.000 USD; Muc dich vay: Dau Ut cho Du an "Xming san xuL guy khir muc Song Duong"; - Lai suit: Theo phucmg thirc tha n6i bang lai suL tit kiem VND 12 thang trà lai cu6i ky + hien dO 3,8%/nam; Thai gian tra na goc: D'en het ngay 20/12/2023; Cac hinh thirc dam bao tien vay: Day chuyen san xuat bOt giay kb* mut 20.000 tan/ nam vói gia tri a 62.133.000.000 VND

Thue tai chinh

(25.1) Thue tai chinh 02 xe 0 to Mazda 6 2.0 AT theo hop dang cho thue tai chinh s6 01.078/2015/TSC-CTTC ngay 20/10/2015 vai tAng già tri tai san cho thue tam tinh la 1.954.000.000 VND, thai han cho thue 36 thang. Lai suit cho thue duce xac dinh theo phucmg phap tha nAi, Mi suat cho time tai chinh dtrac xac dinh bang chi phi huy dAng vtin Uwe te coa C6ng ty cho thue tai chinh TNHH MTV Ngan hang TMCP Cong thuang Viet Nam cOng hien dO 2,5%/nam, lai suat cho thue ap dung cho 3 thang dAuketr ngay ky hap &fang la 10%/nam, lai sit& cho thue &roc dieu chinh dinh Icy 03 thang/lAn. Cong ty phai tra tin& 445.832.000 VND trong do thanh toan truc tip cho nha cung cap s6 tien 390.800.000 VND va nOp vao tai khoan cim Cling ty cho time tai chinh TNHH MTV Ngfin hang TMCP COng thucmg Viet Nam 55.032.000 VND.

(25.2) Thue tai chinh 05 xe OtO (co mui) 20.5 tan hieu Foton Thaco Auman C34/W340-MB1, chat luong xe mai 100%, san xuat ram 2015, lap rap tai Viet Nam theo hop dAng s6 01.106.2015/TSC-CTTC ngay 25/12/2015 vai tAng gia tri tai san cho time (tam tinh) la -7.945.000.000 VND, lai suat cho thue ap dung trong thai gian 03 thang k tfr khi IcY hop Sing la 10%/Mm, sau do, lai suat cho thue duac dux hien theo phuong phap tha nAi: lai suat cho thue bang chi phi huy Ong yen dux te cüa C6ng ty Cho thue tai chinh TNHH MTV NOM hang TMCP C6ng thuong Viet Nam cAng hien dA 2,5%/nam nhung kh6ng thap han san lai suat cho vay trung han; thai diem thue la 60 thong; muc dich sir dung la phuc vu hog dAng san xuAt kinh doanh hop phap va phuong an thue tai chinh cüa Van ph6ng TAng Cling ty. Van phOng TAng Gong ty phai tra tnrac 1.621.890.000 VND; sau khi hoan thanh nglaa vçi tai hop ding, ngan hang ban lai cho Van ph6ng TAng Cong ty vói gia 7.945.000 VND.

(25.3) Thue tai chinh 8 to Toyota Hilux voi t6ng gia tri 629.000.000 VND, sA tien cho thue la 440.300.000 VND, then han cho thue 36 thong, thai gian an han g6c la 1 thang, thanh toan gee Ara lai hang thing. Lai suat tinh theo lai sat cho thue tai chinh ca ban bang Deng Viet Nam do C6ng ty TNHH Mert thanh vien Cho thue Tai chinh Ngan hang Thuong mai CA phan Ngoai Thuong Vi'et Nam ding ba tai thai diem giai ngan.

77

TONG CONG TY GIAY VIET NAM — CONG TY TNHII BAO CAO TAI GENII TONG HOP CONG TY MV TONG CONG TY Cho nam tai chinh

ket thtic ngay 31/12/2017 THUYET MINI BAO CAO TAI CHiNH TONG HOP (TIEP) (Cac thuyat minh nay la bo phein hop thimh yes can duct' ripe clang that yol Boo ccio tat chinh tang hqp hem theo)

20 VAY vA NO TIME TAI CHiNH (TIEP)

(26) Nq thue tai chinh Gang ty cho thud tai chinh TNHH Mat thanh vien Ngan Mang Thuang mai phan C8ng thucmg Viet Nam. Ca the:

(26.1) Thue tai chinh 2 xe Mang mai 100% theo hop clang se) 37/2013/TSC-CTTC ngay 17/06/2013:

Tang gia tri tai san thue: 1.567.500.000 VND Thai han thud: 48 thang ke tir ngay nhan tai san cho thud tai chinh Lai suAt thue tai theri diem IcY hop dang: 13,5%/nam KS, han tra ng g6c va lai: dinh IcY I thang mat Jan Thue tai san dirge dam bao bang khoan tien Icy urge: 55.000.000 VND S6 du tai ngay 31/12/2016 bao gam no thue tai chinh den han tra trong Mm 2017 la

179.601.250 VND

(26.2) Thud tai chinh 01 xe o to TOYOTA - FORTUNER V4x2 theo hop clang thue tai chinh sa 63/20I3/TSC-CTTC ngay 26/09/2013

Tang gia tri tai san thue: 950.000.000 VND Thai hp thue: 48 thang k tit ngay nhan tai san cho thue tai chinh Lai suAt thue tai thari diem kY hop dang: 13,5%/Mm

han tra nq g6c va lai: dinh Icy 1 thang mat Ian Thue tai san &roc dam bao bang khoan tien IcY moo: 40.000.000 VND

- Sa du tai ngay 31/12/2016 bao gam no thue tai chinh den han tra trong Mm 2017 la

148.610.000 VND

(26.3) Thue tai chinh 2 xe o to tai 5,5 tan hieu ISUZU theo hop dang thue tai chinh sá 58/20I4/TSC-CTTC ngay 22/09/2014.

Tang gia tri tai san thue: 1.558.000.000 VND, phi dang kY dang kiem la 32.160.000 'VND Thai han thue: 48 thang k tir ngay nhan tai sin cho thud tai chinh Lai suat thue tai thai diem ky hqp dang: 11,5%/nam KY han tra no gac va lai: Cling ty phai tra truesc 467.400.000 VND, dinh Icy I thang mat Ian; Thue tai san duct dam bao bang khoan lien ky Urge: 35.000.000 VND

- Sa du tai ngay 31/12/2016 bao gam nq thud tai chinh den han tra trong Mm 2017 la 300.000.000 VND va phai tra trong nhang Mm flap theo la 272.688.000 VND.

(27) Vay dai han ca. nhan

(27.1) Cac khoan vay cá nhan cUa C6ng ty Lam nghiep Xuan Dai plinc hoat dOng san xuat kinh

doanh c6 lai suat tir 11% den 11,5%/nam

(27.2) Day la khoan vay 30% tien Itrang tr6ng rirng cüa cong nhan Cong ty Lam nghiep Doan Wing

theo hop dang cu the voi ding cong nhan trang rung Ur' nam 2006 den nay. Lai suAt vay dtrot

quy dinh trong hop clang ta 0,5%/thang. Cac hop clang vay së &roc thanh IS' sau khi khai thac

cac 16 rimg.

78

TONG CONG TY GIAY VItT NAM — C6NG TY TNHH C6NG TY Mt TONG C6NG TY

BAO CAO TAI CH1NH TONG HQ13 Cho na'm tai chinh

ket thric ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINTh TONG HOT' (TIEP) ('Gac thuyert minh nay la bo phOn hop thanh va can &roc ohm clang MOO yeti Boo coo tai chinh tang hop kern theo)

20 VAY VA NO THUE TAI CHIN!! (Tin's)

(27.3) Vay dai han khac là cat khoan vay cat can b0 nhan vien trong cong ty a huy deng von deu tu treng thug chr an; thai han vay 7 nam, vay bang VND va Gang ty tra Lam nghiep Tam Thanh bang san pham ge; keo nguyen lieu giay loai A theo don gia cay thing tai thai diem vay von.

(28) Khohn vay BO Tai chinh theo cac Hgp deng chuyen giao ede khoan ng va H9p deng (nig yen tra ng nuerc ngoai:

(a) Hgp d'Ang chuyen giao tir Cong ty TNEIR MTV Darr tir Plat trien C6ng nghiep va Van tai (TRACODI CO.LTD) cho Teng C6ng ty Giay Viet Nam (VINAPACO) la 5.487.310,08 EUR, trong do:

Hgp dang se 01/HD ngay 09/12/2008 tri gia vay 366.314,55 EUR, trong do tien lâi den han ngay 09/12/2008 dm khoan vay Ngan hang Societe Generale la 366.009,34 EUR, phi chuyen tien ra nuerc ngoai IA 305,21 EUR.

flcm deng s6 02/HD ngay 09/12/2008 tri giá vay 467.636,63 EUR, trong do tien lai den han ngay 09/12/2008 elm khoan vay Ngan hang Societe Generale la 467.339,84 EUR, phi chuyen tien ra nuerc ngoai IA 296,79 EUR.

Hcm &Ong se 03/HD ngay 31/03/2009 tri gia vay 946.271,27 EUR, trong do tien lai den han ngay 31/03/2009 dm khoan vay Ngan hang Societe Generale la 945.977,61 EUR, phi chuy'en tien ra nuerc ngoai la 293,66 EUR.

Hcop &Ong se 04/HD ngay 04/05/2009 tri gia vay 3.707.087,63 EUR, trong de tien Ui den han ngay 31/03/2009 dm khoan vay Ngan hang Societe Generale la 3.706.802,85 FUR, phi ehuyen tien ra nuec ngoai IA 84,79 EUR. Lai suat 1mg von: 0%/Mm; Thai han cho img von IA 5 Mm ke tft ngay 30/9/2009, then han an Ilan la 2 nam tinh

tir 03/06/2009; - Gee dirge tra theo ban nien, chia thanh 6 ban nien va hoan tra vao ngay 03/06 va va

03/12 hang nam; - tra ng d'au tien bat dau vao ngay 03/12/2011.

(b) Hop dOng ring yen Ira ng nu& ngoai tr Quy tich lay tra ng nuot ngoai se 06/11DUV/QTL- VINAPACO ngay 30/09/2009 gicra BO Tai chinh va Teng Cong ty Giay Viet Nam:

Se tien cho vay: 1.122.070,06 EUR, trong do: 1.122.070,06 EUR a thanh toan tien gee, mi

den han ngay 30/09/2009 ciia Idioan vay Ngan hang Societe Generale, se tien: 255,16 EUR

phi chuyen tien ra nu& ngoai; - Lai sat (mg yen: 0%/Mm;

Thai han cho irng yen 5 nam ke ngay 30/09/2009, then han an han la 2 clam; Gee dugc tra theo ban nien, bat den tcr ngay 30/03/2012.

79

TONG CONG TY GIAY VIET NAM — CONG TY TNHH CONG TY ME TONG CONG TY


ket thtic ngay 31/12/2017 THUYET MINH BAO do TAI CHINH TONG HOP (TIEP) (Ccic thuyit minh nay la be) phein hop thanh va cdn (Iwo rico &mg that voi Bcio ccio tai chinh tdng hap-kem theo)

20 VAY VA NO THUE TAI CHINH (TIET)

(c) Hop dang van tra ng nu& ngoai tü Quy tich lay tra ng nuerc ngoai s6 07/HDUV/QTL- VINAPACO ngay 02/11/2009 gicra BO Tai chinh va: Tong Cong ty Giay Via Nam:

S6 tien cho vay: 3.533.039,52 EUR, trong do: 3.532.789,46 EUR de thanh toan tien gac, lal den han ngay 02/11/2009 dm khoan vay Ngan hang Societe Generale, sa tien: 250,06 EUR phi chuyen tien ra nuot ngoai; Lai suit ung van: 0%/nam; Thai han cho img van 5 nam ketr ngay 02/11/2009, thai han an han la 2 nam; Gac dugc tra theo ban nien, bat clan tü ngay 02/05/2012.

Hgp dang img van tra ng nuac ngoai tir Quy tich lily tra ng throe ngoli 56 08/BDUV/QTL-VINAPACO ngay 31/03/2010 giaa BO Tai chinh va Tang Cong ty GiAy Via Nam:

Sa tien cho vay: 1.057.765,41 EUR, trong do: 1.057.513,49 EUR de thanh toan tien gac, lai den han ngay 31/03/2010 dm lchoan vay Nghn hang Societe Generale, so tie'n: 251,92 EUR phi chuyen teen ra rank ngoai;

- Lai suit an van: 0%/nam; Thai han cho 1mg van 5 narn Ice tfr ngay 31/03/2010, thin han an hart la 2 Mm; Gac dugc tra theo ban nien, bat dAu ta ngay 30/09/2012.

Hop ding frng van tra ng nu& ngoai ta Quy tich lUy tra ng nuerc ngoai sa 09/1-IDUV/QTL-VINAPACO ngay 29/04/2010 giaa BO Tai chinh va Tang Gong ty GiAy Via Nam:

Sa hen cho vay: 3.497.969,56 EUR, trong do: 3.497.712,98 EUR d thanh toan tien gac, Mi den Ilan ngay 29/04/2010 dm khoan vay Ngan hang Societe Generale, WO tien: 256,58 EUR phi chuyen tien ra nuoc ngoai; Lai suit Ong van: 0%/nam; Thai han cho ang van 5 Mm U tCr ngay 29/04/2010, thai han an han la 2 Mm; Gac dirge tra theo ban nien, bat diu tir ngay 29/10/2012.

Hop &mg ang von tra ng nu& ngoai tfr Quy tich lay tra ng ntrac ngoai so 10/HDUV/QTL-VINAPACO ngay 30/09/2010 giita BO Tai chinh va Tang C8ng ty Gray Via Nam:

- Sa tien cho vay: 1.005.028,82 EUR, trong do: 3.497.712,98 EUR de thanh toan tien gac, lai den han ngay 30/09/2010 dm khoan vay Ngan hang Societe Generale, sa tien: 247,20 EUR phi chuyen tien ra ntrot ngoai; Lai suit ang van: 0%/nam; Thai han cho 1mg van 5 Om ke tir ngay 30/09/2010, thol han an ban la 1 nam; Gk dirge tra theo ban nien, bat dill ta ngay 30/03/2012.

(g) Hop &mg ang van tra ng mnac ngoai tir Quy tich lay tra ng nuot ngoai s6 11/HDUV/QTL- VINAPACO ngay 02/11/2010 giita BO Tai chinh va Tang Cong ty Gray Via Nam:

(f)

80

TONG CONG TY GIAY VIET NAM — CONG TY TNHH BAO CAO TAI CHINH TONG HOP CONG TY In TONG CONG TY Cho nam tai chinh

ket thfic ngay 31/12/2017 THUYET MINI MO CAO TAI CHINH TONG HOP (TIEP) (Ccic thuyit minh nay la ba phan hpp thanh va ccin ducc dpc thing that voi Bap cao tai chinh tang hpp kern theo)

20 VAY vA NO TRUE TAI CIHNH (TIEP)

So tin cho vay: 3.489.194,33 EUR, trong 46: 2.854.871,74 EUR de thanh toan tien gac, lai den han ngay 02/11/2010 dm khoan vay Ngan hang Societe Generale, sa ti'en: 231,28 EUR phi Ian 1 chuyen tien ra mot ngoai; 633.858,33 EUR de thanh toan tien g6c, lai den han ngay 02/11/2010 coa khoan vay Ngan hang Societe Generale; sO tien 232,98 EUR la phi Ian 2 chuyen tien ra nuac ngoai. Lai sat 1mg vOn: 0%/nam; Thai ban cho 1mg vOn 3. nam k6 tir ngay 02/11/2010, thai han An han la 1 !tam; Gac duce tra theo ban nien, bat tau ngay 02/05/2012.

(h) Hgp &Ong 1mg v6n tra ng nu& ngoai tir Quy tich lay tra ng ntrac ngoai sO 12/EIDUV/QTL- VINAPACO ngay 15/09/2011 gitta BO Tai chinh va Tong COng ty Gity Viet Nam:

SO tien cho vay: 941.422,08 EUR, trong 46: 941.183,81 EUR d thanh than tien gOc, lai den han ngay 31/03/2011 dm khoan vay Ngan hang Societe Generale, sO tien: 238;27 EUR phi chuyen tien ra ntrerc ngoai; Lai suat frng vOn: 0%/nam; Thai han cho img vOn 3 nam ke tir ngay 31/03/2011, the.' han an han la 1 nam;

GOc dirge tra theo ban nien, bat dau t& ngay 30/09/2012.

(i) Hgp dong irng von tra ng mot ngoai tir Quy tich lay tra ng nu& ngoai so 13/EIDUV/QTL- VINAPACO ngay 15/09/2011 gicra BO Tai chinh va TOng Cong ty GiAy Viet Nam:

Sc tien cho vay: 3.479.460,01 EUR, trong 46: 3.479.201,07 EUR a thanh toan tien gepc, lai den han ngay 05/05/2011 dm khoan vay Ngan hang Societe Generale, sO ti'en: 258,94 EUR phi chuyen tien ra mac ngoai; Lai suAt 0%/nam; Theri han cho 1mg vOn 3 nam ke tir ngay 05/05/2011, thoi han an hp la 1 nam; GOc dirge tra theo ban nien, bat &au tic ngay 30/09/2012.

(j) Hop &mg frng von tra ng nuerc ngoai tir Quy tich lUytrà ng nu& ngoai so 14/11DUV/QTL- VINAPACO ngay 30/09/2011 giaa B Tai chinh va TOng COng ty Giacy Viet Nam:

- SO tien cho vay: 887.493,18 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 30/09/2011;

- Lai sat irng vOn: 0%/nam; Thai han cho 1mg vOn 3 nam ke tic ngay 30/09/2011, Mai han an han la 1 nam; GOc dirge tra theo ban nien, bat dau tic ngay 31/03/2012.

(k) Hgp &Ong irng Von tra ng nu& ngoai tir Quy tich lay tra ng ntrac ngoai s6 15/11DUV/QTL- VINAPACO ngay 27/10/2011 gift BO Tai chinh va Ping Cling ty Giay Viet Nam:

- SO tien cho vay: 3.511.916,18 EUR; Mac dich cho vay: Ira cho Ngan hang Societe Generale khoan den han ngay 02/11/2011;

- Lai alai img v6n: 0%/nam; Thai han cho *rig vOn 3 nam ke t& ngay 02/11/2011, thai han an han la 1 nam; &Se dirge tra theo ban nien, bat dAu tir ngay 02/05/2012.

81

TONG CONG TY GUY MT NAM — CONG TY TNITH CONG TY An TONG CONG TY

BAO CAO TA! CHINH TONG HOP Cho nam tai chinh

ket thilc ngay 31/12/2017 THUYET1MINH BAO CAO TAI CHINH TONG HOP (TIEP) (tick thuyit minh nay la ea phan hap thanh va can cluvc cluc clang that vat Ban can tat chinh tang hap kern theo)

20 VAY VA NO THUE TAI CHINH (TIEP)

Hop clang img vOn tra no nuot ngoai tir Quy tich lily tra ng ntroc ngoai s6 16/HDUV/QTL-VINAPACO ngay 30/03/2012 gift BO Tai chinh va TOng C6ng ty Gray Viet Nam:

S6 tin cho vay: 829.328,33 ELTR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 31/03/2012;

- Lai suit üng v6n: 0%/nam; Thai han cho Ung On 3 nam k tir ngay 31/03/2012, tiled han an hp la 1 Mm; Go`c dirge tra theo ban then, bat du tir ngay 31/09/2013.

Hop deng üng von tra ng nu& ngoai tir Quy tich My tra no nu& ngoai sO 17/IIDUV/QTL-VINAPACO ngay 25/04/2012 giita BO Tai chinh va T8ng Cong ty Giay Via Nam:

SO tin cho vay: 3.429.597,80 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 02/05/2012;

Lai suit img vOn: OVG/nam; Thai han cho i'mg On 3 Mm ngay 02/05/2011, thed han an han la 1 nam; GOc duce tra theo ban ni8n, bat du tir ngay 02/11/2013.

(n) Hop deng (mg vem tra no ntrec ngoai tir Quy tich Ifly tra no nuerc ngoai sO 18/11DUV/QTL- VINAPACO ngay 26/09/2012 gala BO Tai chinh và TOng C6ng ty Giay Via Nam:

- sO tin cho vay: 770.524,23 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 28/09/2012;

suat üng v6n: 0%/Mm; Thai han cho (mg On 3 Mm ke tir ngly 28/09/2012, theri han an han la 1 Mm; GOc ducc tra theo ban nien, bat dau tim ngay 28/03/2014.

Hop dang Ung v6n tra no nu& ngoai tim Quy tich lay tra ng ntrac ngoai sa 20/I1DUV/QTL-VINAPACO ngay 29/03/2013 giira130 Tai chinh va TOng Cong ty Giay Viet Nam:

SO tin cho vay: 708.524,23 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 31/03/2013;

Lai suat Ung 4,03%/narn; Thai han cho (mg von 3 nam kO tn. ngay 01/04/2013, then han an han la 1 nam; GOc dirge tra theo ban nien, bat tau tir ngay 01/10/2014.

Hop dong img von tra no nuerc ngoai tim Quy tich lily tra no nuOt ngoai s6 21/HDUV/QTL-VINAPACO ngay 08/04/2013 gift BO Tai chinh va Tong Cong ty Giay Viet Nam:

SO tin cho vay: 3.429.816,69 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 02/05/2013; Lai suat irng v6n: 4,03%/nam vOi sO tien 2.854.871,73 EUR cüa hop clang tin dung ngued mua OeKB (L7972) va 2,639%/nam \Ted se, tien 574.944,96 EUR cüa hgp deng vay thuong

mai (L7973); Thai han cho 1mg v6n 3 Warn ke tir ngay 02/05/2013, then han an han la 1 Want; GOc Mtge tra theo ban nien, bat dau tn. ngay 02/11/2014.

(0

(m)

(0)

(P)

82

TONG CONG TY GIAY VItT NAM — CONG TY TNHH CONG TY MV TONG CONG TY

BAO CAO TAI CHINE TONG HOP Cho narn tai chinh

kat thac ngay 31/12/2017 THUYET MINH SAO CAO TAI CHINE TONG HOP (TAP) (Cdc thuyit minh nay la ha ph(in hop thanh viz can cluot (Am clang shOl voi Bdo ccio tai chinh tang hop kern theo)

20 VAY vA NO THUE TAI CHINE (TIEP)

Hap dang irng van tra ng nu& ngoai fir Quy tich lay tra ng nuot ngoai sa 22/11DUV/QTL-VINAPACO ngay 27/09/2013 gicra BO Tli chinh va Tang Cong ty Gity Viet Nam:

S6 tin cho vay: 653.555,47 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale Ichoan dan han riga), 30/09/2013;

Lai suit img wan: 4,03%/nam; Thai han cho irng van 3 nam k ter ngay 30/09/2013, thai han an han la 1 nam; Gac dugc tra thee ban nien, bat du fir ngay 31/03/2015.

(r) Hgp dang (mg van tra ng nuOt ngoai fir Quy tich lay tra ng nu& ngoai sa 23/HDUV/QTL- VINAPACO ngay 30/10/2013 gilla Be Tài chinh va Tang Cong ty Giay Viet Nam:

S6 tin cho vay: 3.423.206,07 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngly 04/11/2013; • Lai suat Ung van: 4,03%/nam veri sa tian 2.854.871,73 EUR cua Hap dang tin dung nguai mua OeICB (L7972) va 2,567%/nam do' veri s6 tian 568.334,34 EUR cua Hop dang vay thircrng mai (L7973); Thai han cho ftng van 3 nam Ica fir ngay 04/11/2013, thin han an han la 1 nam; G6c dugc tra theo ban Men, bat Au fir ngay 04/05/2015.

Hop tang ling van tra ng rank ngoai tir Quy tich Ifly tra ng nu& ngoai sa 24/HDUV/QTL-VINAPACO ngay 11/04/2014 giita BO Tai chinh va. Tang Cong ty Giay Viet Nam:

Sa tin cho vay: 592.833,94 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 31/03/2014;

Lai silk (mg van: 4,03%/nam; Thai han cho 1mg v6n 3 nam Ica fir ngay 15/04/2014, thin han an han la 1 nam; Gac duce tra theo ban nien, bat Mu fir ngay 15/10/2015.

Hap (tong Img von tra no nu& ngoai fir Quy tich lily tra ng nuerc ngoai so 25/HDUV/QTL-VINAPACO ngay 12/05/2014 gift BO Tai chinh va rang Gang ty Gity Viet Nam:

Sa tian cho vay: 3.414.990,90 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale khoan dan han ngay 02/05/2014; Lai sukt Ung van: 4,03%/nam voi sa tin 2.854.871,73 EUR elta Hgp clang tin dung nguai mua OeKB (L7972) va 2,601%/nam doi yeti sa tin 560.119,17 EUR cüa Hap ding vay

thucmg mai (L7973); Thu han cho irng van 3 nam k fir ngay 08/05/2014, th(Iri han an han la 1 nam; Gac dugc tra thee ban nien, bat Mu fir ngay 08/11/2015.

Hgp ding img von tra ng nu& ngoai fir Quy tich lily tra ng raracc ngoai s6 26/HDUV/QTL-VINAPACO ngay 15/09/2014 gicra BO Tai chinh va Tang Cong ty Giay Viet Nam:

So tian cho vay: 536.586,62 EUR; Mac dich cho vay: Tra cho Ngan hang Societe Generale lchoan dEn han ngay 30/09/2014;

Lai suat Ung van: 4,03%/nam; Thai han cho 1mg van 3 nam ke fir ngay 30/09/2014, thai han an hp la 1 nam; G6c dugc tra theo ban nien, bat Mu fir ngay 30/03/2016.

(q)

83

TONG CONG TY GIAY VIETNAM — CONG TY TNHH BAO CAO TAI CHINH TONG HOP CONG TY ME TONG CONG TY Cho Mm tai chinh

Ic6t thdc ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Ctic thuyat mirth nay la ba phial; hap thank va can Apt cicc clang that vori Boo cap tài chinh tang hap !thin theo)


(v) Hap dang img van tra ng nuac ngoai tü Quy tich My tra ng nutc ngoai sá 27/BDUV/QTL- VINAPACO ngay 31/10/2014 girra BO Tai chinh va Tang Gong ty Gil)/ Viet Nam:

- Sa tien cho vay: 3.412.644,92 EUR; Muc dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 03/11/2014; Lai suat img von: 4,03%/Mm v&i s9 tien 2.854.871,73 EUR cna Hgp slang tin clang ngueri mua OeKB (L7972) va 2,694%/nam veri so tin 557.773,19 EUR dia Hap dang vay thuong mai (L7973); Thai han cho Ung van 3 Mm k tfr ngay 03/11/2014, Mai han an han la 1 nam; G6c dirge tra theo ban nien, bat du tir ngay 03/05/2016.

Hap tang img van tra no nu& ngoai tir Quy tich My tra ng nut° ngoai s6 28/HDUV/QTL- VINAPACO ngay 25/04/2012 gitra BO Tai chinh va Tang Cong ty Gray Viet Nam:

- Sa tin cho vay: 3.875.937,23 EUR; Isduc dich cho vay: TM cho Ngan hang Societe Generale Ichoan den han ngay 04/05/2015;

- Lai Rik img van: 4,03%/nam vol sa hen 3.331.056,40 EUR cüa Hgp 'tang tin dung ngual mua OeKB (L7972) va 2,438%/nam vai sa tien 544.880,83 EUR cüa ligp dang vay thuong mai (L7973); Thai han cho Ung van 5 narn kã tir ngay 31/05/2015, thoi han an han la 1 narn; Gac dugc tra theo ban nien, bat dau tit ngay 31/05/2016.

Hgp (Tang 1mg v6n tra ng mac ngoai Quy tich lay tra ng 'mac ngoai sa 29/1-IDUV/QTL-VINAPACO ngay 30/10/2015 gitra130 Tai chinh va Tang Gong ty Giay Viet Nam:

SO tien cho vay: 420.256,94 EUR; M9c dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 30/09/2015; Lai suAt 1mg von: 4,03%/nam; Can cd vao cang van sa 3657NPCP-KTTH ngay 21/05/2015 dm van phong Chinh phü thong bao 9 kien cña Ph6 ThIt tuerng Hoang Trung Hai: "Dal vai cac khoan ng Quy tich lay den het 2014 va cac khgan vay de tra ng trong giai doan eh& xa 19 du an: cho phep khoanh (khong tiap tic tinh lai phat sinh) toanb0 cac khoan ng Quy tich lily dm Du an ke tir ngay Thu Mang chinh phü phe duyet thing du an (ngay 12/04/2014) cho den khi du an dirge xtir 19 xong. Thai han cho Ung van 3 Mm ke tir ngay ben ling vein chuyen tien cho Ngan hang Societe Generale.

(Y)

H9p ding frng von tra ng nu& ngoai tix Quy tich lay tra ng nuerc ngoai so 30/1-IDUV/QTL- VINAPACO ngay 31/10/2015 giira BO Tai chinh va Tang Cang ty Giay Viet Nam:

Sa tien cho vay: 3.391.410,33 EUR; Muc dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 03/11/2015;

- Lai silt 1mg v6n: 4,03%/Mm yea sa tien 2.854.871,73 EUR cIta Hop clang tin dung ngtrai mua 0e1C13 (L7972) va Euribor 6 thangs + margin 2,25% áp dung yeti sa tien 536.538,60 EUR elm ligp clang vay thucmg mai (L7973); Thai han cho Ung van 3 nam Ice ta ngay ben ling von chuyen tien cho Ngan hang Societe Generale;

84

TONG C6NG TY GIAY VIST NAM — C6NG TY TNHH C6NG TY An TONG C6NG TY

THUYET MINH BAO CAO TAI CHINIT TONG HOP (TAP) (C6c thuyEt minh nay la bp' phOn hop thanh và cein &roc dpc tang that vet Brio coo tat chinh tang hop kern theo)

20 VAY vA NO THHE TAI CHINII (TTEP)

(zl) Hop delta ung yen tra no mac ngoai ta On"' tich lily tra no mac ngoli se 31/HDUV/QTL-VINAPACO ngay 20/04/2016 girra BO Tai chinh Ara Tang Cling ty Giy Via Nam:

Se tien cho vay: 361.452,93 FUR; Muc dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 31/03/2016; Lai suit frng vem: 4,03%/nam; Thai han cho img yen 3 Mm i4 tã ngay ben ling yen chuyen tin cho Ngan hang Societe Generale.

(z2) Hop deng ting ven tra no nuac ngoai tit Quy tich lily tra no nu& ngoai se 32/HDUV/QTL-VINAPACO ngay 01/06/2016 girth BO Tai chinh Nth Tong Cling ty GiAy Viet Nam:

S6 lien cho vay: 3.384.758,11 FUR; Muc dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 02/05/2016; Lai suit img yen: 4,03%/nam voi s6 tin 2.854.871,73 FUR cüa Hop deng tin dung nguai mua OeKB (L7972) va Euribor 6 thangs + margin 2,25% Ai) dung voi se tin 536.538,60 EUR elm H9p deng vay thucmg mai (L7973); Thai han cho Ung vent 3 nam 14 tfr ngay ben I:mg yen chuyen tien cho Ngan hang Societe Generale. .

Hop clang (mg yen tra nq nu& ngoai ta Quy tich lay tra no nuot ngoai se 33/HDUV/QTL-VINAPACO ngay 04/10/2016 giaa BO Tai chinh va Teng COng ty Giay Via Nam:

Se tien cho vay: 302.648,91 FUR; Ate dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 30/09/2016; Lai suit ung van: 4,03% Thai han cho ung vem 3 Wain ke tü ngay ben *rig ven chuyen tin cho Ngan hang Societe Generale;

Hop deng img yen tra na nu& ngoai tit Qu'y tich Ifly tra no nuot ngoai se 34/HDUV/QTL-VINAPACO ngay 18/11/2016 girra BO Tai chinh va Ping Ceng ty Gity Viet Nam:

S6 tien cho vay: 3.379.366,19 FUR; Muc dich cho vay: Tra cho Ngan hang Societe Generale khoan den han ngay 02/11/2016; Lai suit ung 4,03%/nam yen se tien 2.854.871,73 FUR cUa H9p ding tin dung ngtrai mua OeKB (L7972) va va Euribor 6 thangs + margin 2,25% áp dung voi se tien 524.494,46 FUR cna Hop deng vay thuong mai (L7973); • Thai han cho Ung ven 3 Mm ke tic ngay ben ung ven chuyen tien cho Ngan hang Societe Generale;

BAO CAO TAI CHINH TONG HOP Cho narn tai chinh

ket thuc ngay 31/12/2017

85

TONG CONG TY GIAY VItT NAM — CONG TY TNHH BAO CAO TAI CHINH TONG HOP CONG TY MV TONG 'GONG TY Cho nam tai chinh

ket thac ngay 31/12/2017 THUYET 1VIINH BAO CAO TAI CH1NH TONG M' (TEEP) (Cac thuya minh nay la bO ph OP hop thanh th can &roc floc clang alai Bcio c6o tai chinh tang hop kern theo)

20 VAY vA NO TRUE TAI CH1NH (TIEP)

Hap (tang ung vein tra ng nuerc ngoai t& Quy tich lay tra ng ntrat ngoai s6 35/HDUV/QTL-VINAPACO thang 4/2017 gifta BO Tai chinh va Tang C6ng ty Giay Viet Nam:

- Sã lien cho vay: 243.205,73 EUR; Muc dich cho vay: TM cho Ngan hang Societe Generale khoan den han ngay 31/03/2017; Lai suet Mfg vein: 4,03%/nalm; Thai han cho 1mg von 2 nam ke tit ngay ben ling von chuyen tien cho Ngan hang Societe Generale;

Hgp clang fing van tra ng nuerc ngoai tit Quy tich lily tra ng nuerc ngoai sa 36/HDUV/QTL-VINAPACO ngay 17/05/2017 gitta Ba Tai chinh vá Tang Cling ty Giay Via Nam:

Sa tien cho vay: 3.373.290,48 EUR; dich cho vay: TM cho Ngan hang Societe Generale khoan den han ngay 02/05/2017;

Lai suet Mfg van: 4,03%/nam vefi sa tien 2.854.871,73 EUR elm Hop ding tin dung ngfrai mua OeKB (L7972) va va Euribor 6 thang + margin 2,25% áp dung veri so tien 518.418,75 EUR cita Hop dang vay thuang mai (L7973); Then han cho 1mg v6n 2 nam ke tfr ngay ben ung van chuyen tien chuNgan hang Societe Generale;

(29) Khoan vay Ngan hang Societe Generale bao gam hai hop clang:

(29.1) flgp ding vay ngay 30/06/2005 gitra Ban- Quan 19 va Ngan hang Societe Generale:

Sa tien vay: 57.097.608 EUR; Mue dich vay: Tra 85% chi phi mua thiet hi, lai phat sinh trong qua trinh dau tu xay dung ca ban; Thai han vay: 10 nam; Lai sat: 4,02% S6 tien Ban quan 19 c6n ng N gan hang Societe Generale tai ngay 31/12/2017 IA: 5.709760,8 EUR.

(29.2) Hgp 'Tang vay ngay 30/06/2005 gicra Ban Quan 19 va Ngan hang Societe Generale:

SA tien vay: 9.919.517 EUR; Muc dich vay: Tra 85% chi phi mua thief bi, lãi ph& sinh trong qua trinh du Its xay chmg ca ban; Thai vay: 10 nam; Lai sat: lai tinh timg thai diem Ira nq gac cüa thi truemg.

sA tien Ban quan 19 can nq Ngan hang Societe Generale tai ngay 31/12/2017 la: 991.951,7 EUR.

86

TONG CONG TY GIAY VIcT NAM — CONG TY TNHH CONG TY 11n TONG CONG TY

THUYET MINH BAO CAO TAI CHENH TONG HOP (TIEP) (Cac thuyat minh nay la b'a phan hop thanh và can &roc doe clang ?heti yei Brio cao tai chinh tang hop kern then)

21 VON CHU SO IltrU

20.1 BANG DOI CHIEU BIN BONG CtiA VON CHU So HirU

BAO CAO TAI CHiNH TONG KW Cho Mm tai chinh

ket thnc ngay 31/12/2017

Elwin mac Van dau fir Quy dau tit Nguan van Lai nhu'an Tang cOng

cüa chti sir htlu phat trien dau tr sau thud XDCB chin phan phid

VND

VIVID

VND

VND

VND

01/01/2016 1.200.406.197.279 58.848.664.481 132.017.288.482 (136.336.634.952) 1.254.935.515.290

- Lai trong Mm - 15.489.083.391 15.489.083.391 - Nguan yen ban quart 19 da an tinh Tuyen Quang,

tinh Phü Th9 - With Phitc, Kontum 17.260.597.732 17.260.597.732

- Chenh tech ty gia hoi doE tai BQL Du an Nha may 130t 0:ay Phircrng Nam

31/12/2016 1.200.406.197.279 58.848.664.481 149.277.886.214 (120.847.551.561) 1.287.685.196.413

01/01/2017 1.200.406.197.279 58.848.664.481 149.277.886.214 (120.847.551.561) 1.287.685.196.413

- Tang v6n trong nam nay - LAl trong Mm - 127.629.305.645 127.629.305.645 - Nguan v6n ban quan ly da an tinh Tuyen Quang,

tinh Phü Th9 - Vinh Phac, Kontum 9.751.584.016 9.751.584.016

- Giarn do ban giao Lam nghiep Cam Ng9c vã (12.567.921.371) (388.311.000) (26.332.794.550) (384.654.560) (39.673.681.481) Lam nghiep Lang Chanh cho UBND

- Giam lien quan cae khoan phat va diet' chinh chi phi theo Bien ban thanh tra thue Mm 2014-2015

- (6.391.132.700) (6.391.132.700)

31/12/2017 1.187.838.275.908 58.460.353.481 132.696.675.680 5.966.824 1.379.001.271.893

87

TONG CONG TY GIAY WET NAM — CONG TY TNHH BAO CAO CONG TY M TONG CONG TY

ket

CITiNH TONG MR Cho nam tai chinh

thnc ngay 31/12/2017 THUYET MINH BAO CAO TM cnimi TONG HOP (TIEP) (Ccic thuyal minh naylà ba phan hop thanh va can cluqc cicc clang thai voi Bcio cdo tat chinh tang hcrp Mtn the& 21 VON CHU SO Het (TIEP)

21.2 CHI TIET VON DAU TU CilA Clit SO Hilt

31/12/2017 01/01/2017 VND VND

Win Op cüa Nha nu& 1.187.838.275.908 1.200.406.197.279

1.187.838.275.908 1.200.406.197.279

21.3 CAC GIAO Mal VE VON VOT CAC CHO SO HU—U

Nam 2017 Nam 2016 VND VND

Vain du fir ctia chit ser him + Ven g6p d'Au nam 1.200.406.197.279 1.200.406.197.279 + VOn Op tang trong nam + V6n giarn trong nam (1.5b) 12.567.921.371

Glom do ban giao Lcim nghiep Ccim Ngoc va Lcim nghiep Lang Chcinh cho UBIVD

(12.567.921.371)

+ Vn gOp cuoi nam 1.187.838.275.908 1.200.406.197.279 CA' tar, 121 nhuan phan ph6i

21.4 CAC QUI

31/12/2017 01/01/2017 VND VND

QuS%Mu tu phat trien 58.460.353.481 58.848.664.481

22 DOANTI THU BAN HANG VA CUNG CAP NCH VII

Mm 2017 VND

Nam 2016 VND

Doanh thu 2.242.116.069.119 2.447.363.779.102 Doanh thu ban hang h6a 60.641.610.041 901.732.216.777 Doanh thu ban thanh phAm 2.176.840.612.654 1.429.368.334.217 Doanh thu cung cAp dich vv 4.633.846.424 116.263.228.108 Doanh thu Wei cac ben lien quan 49.340.585.476 17.635.880.045 Cong ty Ct phAn Giay BBP 21.399.900 Cong ty Nguyen lieu GiAy Mien Nam 2.070.153.646 Cong ty a phAn Gity Viet Tri 2.216.723.675 1.726.523.580 C6ng ty C6 phAn che Men g8 Rai Bang 43.583.824.155 14.523.596.315 Vin COng nghiep G1A'y va Xenluylo 1.469.884.000 1.364.360.250

88

TONG CONG TY G1AY WET NAM — CONG TY TNHH BAo CAO TAI CHINH TONG IRO CONG TY MC TONG CONG TY Cho narn tai chinh

ket thiic ngay 31/12/2017

(C6c

23

THUYET MINH BAO CAO TAI CHINE TONG HOP (TIEP) thuyit minh nay la ba phan hqp thanh va can chtym clpc clang thei voi Bao ccio chinh tang Imp ham theo)

CAC ICHOAN GIAM TRU DOANH THU

Nam 2017 Nam 2016

VND VND Chi& khau throng mai 888.245.291 639.588.850 Gam Oa hang ban 177.171.590 172.887.450 Hang ban bi tra lai 14.660.493.813 9.287.948.693

15.725.910.694 10.100.424.993

24 Ga VON HANG BAN

Nam 2017 Nam 2016 VND VND

Gia vOn hang hea va dich vv da ban 333.513.505.661 887.742.387.473 Gia vein ctia thanh pham da ban 1.452.078.771.494 1.020.112.537.825 Gia v6n cUa dich vv da cung cAp (1) 8.454.917.624 10.825.855.884 Dr pheing giam Oa hang tan kho 1.114.608.540

1.794.047.194.779 1.919.795.389.722

(1) Chi phi lien quan d'en hog deng cho thue van phong tai tOa nha 25 L5' Thuong Kiet &roc hach toan vao tai khoan 642 — Chi phi quart doanh nghiep theo htrong dan cua Kiem toan nha nu& — Kim we VII.

25 DOANH THU HOAT DQNG TAI CHINH

Nam 2017

Nam 2016

VND

VND

Lai tin gUi, den cho vay 1.389.289.768

734.584.820 Dal ban ck khoan Mu Ic 2.922.587.800 C the, hi nhuan duk chia 15.945.291.100

4.576.927.600

Lai chenh Lech gia

742.960.608

897.326.872

18.077.541.476

9.131.427.092

26 CHI PHI TAI CHINH

Nam 2017 Nam 2016

VND VND

Chi phi tai vay Chi& khAu thanh toan, lai ban hang tra cham L do thanh 15' cac khoan Mu ttrtai chinh L3 chenh loth Dv ph6ng giam giá chimg khoan kinh doanh vá Hoan nhap dv phang tan thAt Mu tu Chi phi tai chinh khk

35.937.455.601 22.672.091.720

3.144.470.634

(78.110.680.721) 605.539.500

43.103.536.571 18.523.148.164

3.719.936.948 11.654.988.681

312.011.561

(15.751.314.312) 77.313.621.925

89

TONG CONG TV GIAY VItT NAM — CONG TV TNHH CONG TV 1VIV TONG CONG TV

BAO CAO TAI CHINH TONG HOP Cho nam tãi chinh

kat thilc ngay 31/12/2017 THUYET MINI BAO CAO TAI MINH TONG HQP (TAP) (Clic thuyat minh nay la b(5 phan hop thank va can awe doe dang that vat Brio cao tai chink tang imp kern theo)

27 CHI PHI BAN HANG VA CHI PHI QUAN Lt DOANH NGHIEP

Mm 2017 VND

Nam 2016 VND

Cac khoan chi phi plan 19 doanh nghiC:p 244.470.381.846 304.631.098.350 Chi phi nh'an vien 61.555.304.080 66.316.168.306 Chi phi nguyen lieu, vat lieu 1.136.602.595 Chi phi khau hao tai salt c6 djnh 28.253.302.467 60.222.048.019 Chi phi dv phong 10.451.732.518 14.745.783.975 Chi phi dich vv mua ngoai 89.975.701.065 154.370.090.421 Chi phi khac 53.097.739.121 12.799.823.364 Cac khoan ghi giam chi phi quart ly (3.822.815.735)

Cat khoan chi phi ban hang 105.964.062.632 136.255.838.266 Chi phi nhan vien 22.605.893.487 31.660.721.227 Chi phi nguyen lieu, vat lieu 822.230.656 Chi phi khan hao tài san c6 djnh

phong phai thu kh6 doi 2.485.666.146

Chi phi dich viii mua ngoai 50.284.923.275 77.820.175.179 Chi phi khac 29.765.349.068 26.774.941.860

350.434.444.478 440.886.936.616

28 CHI PHI THEO YEU TO Nam 2017 Nam 2016

VND VND

Chi phi nguyen vat lieu 1.919.657.025.634 1.286.617.475.109 Chi phi nhan cling 247.245.096.957 292.659.897.928 Khan hao tai san c6 clinh 119.212.344.471 92.712.388.677 Chi phi dich ye mua ngoai 148.702.989.262 456.813.139.743 Chi phi khac 159.306.877.979 120.271.173.502

2.594.124.334.303 2.249.074.074.959

29 THU NHAP KHAC Mm 2017

VND Nam 2016

VND

- Thu tien cho thue tai san - Thu h6i cong ng phai thu da x6a s6

19.372.609 97.000.000

- Thu nhap tfr tien thixong 860.118.725 - Thu ti'en g6 thieu 15.035.000 125.975.000 - Thu san 1u6ng 86.212.500 1.007.422.791 - KM chuy'en gia tri rung vuot 2007 - Cong ty 358.510.625 Lam nghiep Ham Yen - Thanh 19 tai san c6 dinh 9.339.442.353 376.257.392 - Tien bea thubrig nhan dugc 221.750.000 337.076.272 - Thu tir dan hi' rung 928.070.746 - Thu thiet ke phi 8.980.600 - Ban rung trang keo tai Da Bac 2.237.730.664 - Thu tien san 1.007.422.791 - Thu nhap kit 5.708.337.718 2.900.848.054

15.487.150.180 10.148.413.660

90

TONG CONG TY GIAY VI ST NAM — CONG TY TNHH BAO CAO TAI CIHNH TONG HOP CONG TY MV TONG CONG TY Cho nam tai chinh

Icact thac ngay 31/12/2017 THITYET MINH BAO CAO TAI CIIINH TONG HIP (TIEP) (Car thigh minh nay la ba phan hap thanh ver can cherry clac clang that vai Bào ccio tai chinh tang hap kern So)

30 CHI PHI KHAC

Nam 2017 VND

m 2016 VND

Chi phi thanh 19 TSCD 93.586.113 Cac khoan bi phat 145.694.776 Chi tra tien chenh lech do giao ga khac loai 160.006.700 Tian thanh 19 giao khoan khai thac gai 139.050.365 Gia tri tao rirng thanh lY tai Da Bac 2.267.938.390 Giá tri tao rirng clan ba 103.622.077 Lai Op thua, truy thu thua 62.366.144 Chi phi khac 3.355.938.602 325.179.531

3.595.219.491 3.058.163.207

Mm 2016

VND

31 CHI FRI TRUE THU NHAP DOANH NGHWP

Tang Ityi nhu4n kS toan truirc thu e (1)

HItist HAND

Nam 2017

VND

127.629.305.645 15.489.083.391

Cac khoan chi phi khting duct khan trir 2.622.257.501 805.899.157

an na - Lai chanh.lach ty gia chin that hi rn truck chuyan sang

1.276.068.167 536.626.007

- Tien phat cham nOp thue, phat vi pham hanh chinh va chain nap bao Mem

724.793.696 102.553.157

- Quy krong chua sir dung den thei diam guy& Man

294.913.969 39.637.988

- Chi phi h6a don Men 20 triau thanh toan bang tren m4t

33.280.000 37.329.081

- Chi phi kh6ng h9p 19 khac (thong day MX h6a don chirng tir)

293.201.669 89.752.924

Cac khoan diSu chinh giam 15.945.291.100 5.852.995.767

- LAi chanh lach 19 gia chin that hien do danh giá lai sa du cu6i nam cUa tien va cac khoan phai thu c6 goc ngoai

1.276.068.167

- c6 tirc va Ii nhuan ducc chia 15.945.291.100 4.576.927.600

nam truirc chuySn sang (114.306.272.046) (10.441.986.781)

Ming thu nhats chit' thu e trong nam Thu e suat 20% 20%

Chi phi thus INDN hiSn hanh

91

TONG CONG TY GIAY VIVT NAM — CONG TY TN1111 BAO CAO TAI CHINH TONG HIP CONG TY 1V4 TONG CONG TY Cho nam tai chinh

kect fink ngay 31/12/2017 THUYET MDffl BAO CAO TAI CIHNH TONG HOP (TIEP) (Ccic thuyit mink /4, 16 ba pheln hop thank ya can duvc cloc dang that voi Bao ccio tea chink lang hop ketn the&

32 CHI PHI TRUE THTJ NHAP DOANH NGHTEP HItN HANH (TIEP)

(1) La ttmg Igi nhugn k6 toan truac thue cna cac don vi trtrc thuOc hach toan pith thuOc Tong Gong ty Giay Viet Nam. Chi tiet lcri nhugn ke than truck thue cith cac don vi nhu sau:

Nam 2017 VND

Nam 2016 VND

Van phOng T6ng COng ty GA), Viet Nam 142.849.812.164 37.881.157.706 COng ty Giay Tissue Song Dutmg 8.076.397.255 17.453.401.702 Cong ty Ch 6 biem vã Xuat nhap khan Darn

(6.971.681.530) (32.234.251.741) Marth Chi nhanh Ttmg COng ty Giay tai Thanh ph6

884.137.907 22.000 H6 Chi Mirth Chi nhanh Ttmg COng ty Giey ti Thanh ph6

1.330.212.152 969.428.457 Da Nang Chi nhanh T6ng Gong ty Giay tai Thanh ph6

371.816.521 (275.705.586) Ha NOi COng ty Thiel Ice' Lam Nghiep 4.932.877 12.428.375 C6ng ty Lam nghiep Cau Ham 312.131.088 465.292.903 COng ty Lam nghiep NgOi Sao (3.820.328.765) 28.398.552 COng ty Lam nghiep Vinh Hao 60.744.549 96.315.868 COng ty Lam nghiep Tan Thanh (1.202.629.192) (1.912.985.771) Cling ty Lam nghiep Ham Yen 53.476.495 268.266.792 Cong ty Lam nghiep Tan Phong 176.923.458 33.763.932 Cong ty Lam nghiep Doan Hang 31.372.751 24.478.739 Ging ty Lam nghiep Thanh Him 128.751.359 90.362.801 Cong ty Urn nghiep Song Thao (1.390.788.000) (827.019.502) Cong ty Lam nghi'ep Yen Lgp (4.364.301.327) (1.151.900.850) C6ng ty Lam nghi'ep Tam Son (3.768.288.177) (3.663.013.814) COng ty Lam nghiep Xuan Dai 33.274.202 21.358.298 COng ty Lam nghiep Tam Thang (1.172.845.917) 90.144.746 COng ty Lam nghiep Tam Thanh (4.027.233 .091) (2.339.511.990) COng ty Lam nghiep 14p Thach 33.418.866 8.459.040 Gong ty Lam nghiep Cam Ng9c (1.5b) 14.519.819 Cong ty Lam nghiep Lang Chanh (1.5b) 435.672.915

127.629.305.645 15.489.083.391

32 CONG CD TAT CHINH

Cac chinh sach k toin chii yeu

Chi ti6t cac chinh sach k6 toan chit yau va cac phuang phap 1(6 toan ma Tong Gong ty ãp dung (bao gem cac tieu chi de ghi nhan, co so. xac dirih gia tri vã co ser ghi nhan cat khoan thu nhap va chi phi) del vai timg loth tai san tai chinh, ng phai tra tai chinh vã cong co von chit se lieu dugc trinh bay tai Thuyet minh so 3.23. ,

92

TONG CONG TY GUY Yin NAM — CONG TY TNHH BAO CONG TY An TONG CONG TY

THUYET MINTIBAO CAO TAT CITINH TONG HOP (TIEP) (Cac thuyit minh nay la ba phan hop thank va can cluoc cloc clang that yai Bao cao tat chinh tang hop kem theo)

33 CONG CU TAI CHiNH (TIEP)

Cac loai Sing co tai chinh

31/12/2017 VND

Gia tri ghi sa

01/01/2017 VND

TM sin tai chinh

Tien va cac khoan tuong &tong lien 95.621.061.528 107.745.544.143

Ck khoan cho vay 1.500.000.000

Phai thu khkh hang 120.182.633.560 220.605.975.254

Phai thu khk 144.743.128.608 121.104.902.395

COng 360.546.823.696 450.956.421.792

Nct Oat tra tii chinh

Vay va nq 3.742. 850.195.277 3.600.590.664.235 Phai tra ngtrai ban 162.225.023.785 241.130.801.619 Phai tra khk 177.126.607.248 183.360.995.996 Chi phi phai tra 4.759.326.107 4.739.706.055

COng 4.086.961.152.417 4.029.822.167.905

Trang that rang (3.726.414.328.721) (3.578.865.746.113)

Tai Mai diem 31/12/2017, Tang Cong ty chin danh gia gia tri hop 1Ycüa tai sari tai chinh va c8ng nçv tai chinh tai ngay ket thec IcY ke toan do Thong ttr 210/2009/TT-BTC ngay 6/11/2009 cling nhu cac quy djnh hien hanh clam có huong clan co the ve viec xac dinh gia tri hop 1' dm cac tai san tai chinh va c8ng nçv tai chinh. Thong tu 210 you cau áp dong Chuan muc Bao cao tai chinh tong hop Quoc te ve viec trinh bay Bao cao tai chinh tong hop va thuyet minh th6ng tin doi voi Gong cii tai chinh nhung khang dua ra huang clan tuang throng cho viec danh gia va ghi nhan cong cl1 tai chinh bao g8in cá ap dong gia tri hop 1Y, nham pha hop vai Chuan mot Bao cao tai chinh tong hop (Noe te.

nate tau quail Urrüi ro tai chinh

Rüi ro tai chinh caa Tang COmg ty bao gem rüi ro thj tnrang (bao gem rid ro t gia va raj no ye gia), rid ro tin ding va rid ro thanh Ichoan.

Rai ro thi truirng

Tang Cong ty da thoc hien danh gia met each than trang cac rai ro thi tnrang lien quan den hog dOng san xuat kinh doanh va cho rang Cong ty khong có rid ro tong yeti nao lien quan den rid ro thi twang.

93

CAO TA! CHINH TONG HOT Cho nam tài chinh


=Th:

TONG ONG TY GIAY VIVT NAM — ONG TY TNHH DING TY IVIV TONG ONG TY

THUYtT MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyet minh nay la ba phan hop thanh va cein cluqc doe clang thai vai Bao ccio tea chinh tang hop kern theo)

33 CONG CU TAI CHINH (TIEP)

Rüi ro tin dung

Rai ro tin dung xay rar khi mOt khach hang hoac d& tac khong dap ling dugc cac nghia vti trong hop clang clan den cac ton that tai chinh cho Tong Cong ty. T6ng C6ng ty c6 chinh sach tin dung pha hop va thuong xuyen theo doi tinh hinh de dank gia xem Tong C6ng ty c6 chin rni ro tin dung hay kh6ng, do ;do, Tong COng ty khong có bat Icy rai ro tin clang trgng yen nao vei cac khach hang hoc doi Mc.

Quail 19 rai ro thanh Ichoan

Mtic dich quan 19 rai ro thanh khoan nham dam bao de ngu6n von de dap Ung the nghla vu tai‘chinh hien tai va trong tuong lai. Tinh thanh khoan cling dtrgc Tong Cong ty quan 19 nham dam bao mug php trOi gala gong ng den hail va tai san den han trong 1(9 a mac c6 the &pc kiem .soat doi yea so van ma Tong &Mg ty tin rang c6 the tao ra . trong ky do. Chinh sach caa Tong Cong ty la theo d6i thueng xuyen cac yen can ye thanh khoan hien tai vaxhr kien trong tuong lai nham dam bao Tong Cong ty duy tri da mire du phemg tien mat, cac khoan vay va da yen ma cac chii ser hitu cam ket gop nham dap ling cac quy dinh ye tinh thanh khoan ngan han va dai han hon.

Bang dual day trinh bay chi tiOt cac mUc dao han theo hgp dOng con 10 dOi voi c8ng ng tai chinh phi phai sinh va tiled han thanh toan nhu da dugc tilt& thuan. Bang dugc trinh bay dtra tren &Mg Hen chua chi& khau elm cong ng tli chinh tinh theo ngay sOm nhat ma Cong ty phai tra va d6ng tien cIra cac khoan g6c.

31/12/2017

Duni 1 tram VND

Tin 1-5 nam VND

Tang VND

Vay va no ngAn han 1.128.568.872.152 2.614.281.323.125 3.742.850.195.277 Phai trA nguti Mn 162.225.023.785 162.225.023.785 Phai tra khat 173.833.929.633 3.292.677.615 177.126.607.248 Chi phi phdi tra 4.759.326.107 4.759.326.107

COng 1.469.387.151.677 2.617.574.000.740 4.086.961.152.417

01/01/2017 Vay va ng ngan han 1.253.650.403.927 2.346.940.260.308 3.600.590.664.235 Phai tra ngtrai Mn 241.130.801.619 - 241.130.801.619 Phai tra kit 181.818.594.032 1.542.401.964 183.360.995.996 Chi phi phai tea 4.739.706.055 4.739.706.055

gong 1.681.339.505.633 2.348.482.662.272 4.029.822.167.905

Ban Teng Giam Mc danh gia mut tap trung rai ro thanh khoan 6 mix thap. Ban Teng Giam dog tin liking rang Tgng Clang ty co the tao ra dii nguen tien de dap Ung cac nglifa vu tai chinh khi den han.

BAO CAO TAI CHINH TONG HOP Cho Mm tai chinh

Yet thee ngay 31/12/2017

94

Gong ty lien lc& Clang ty con Gang ty con

C8ng ty lien ket Gong ty con

28.333.530.000 1.378.933.000

5.975.434.800

24.643.746.550

10.936.679.120

6.156.391.110

9.812.213.600

5.669.934.200

TONG GONG TY GIAY VI ET NAM — CONG TY TNHH CONG TY ME TONG CONG TY

BAO CAO TAI CHINH TONG HOT Cho nam tai chinh

ktt thitc ngay 31/12/2017

THUYET1MINH BAO CAO TM C1HNH TONG HOP (T1EP) (Ccic thuyit minh nay la ba phan h9p thanh va man duce atm clang that vat Bari coo tat chinh tang hap kern theo)

33 CONG CV TAI CHiNH (TIEP)

Bang dmfYi day trinh bay chi fiat mire dan hn cho tai san tai chinh phi phai sitih. Bang dugc lap troll cc sar mire dao han theo hgp d'Ong chtra chiet khan cüa tai san tai chinh chin g6m lai tir cac tai san do. Vie'c trinh bay thong tin tai san tai chinh phi phai sinh la cAn thiet a hidu dirge \free quan ly rid ro thanh khoan caa Tong C6ng ty khi tinh thanh khoan dugc quan lY tren cc ser ding ng va tai san thuan

31/12/2017

Dirtri 1 nam

VND

lir 1-5 dam

VND

Teen 5 dam TOng

VND VND

TIM Ira cac khoan 95.621.061.528 95.621.061.528

Prong duong tien

Phai thu khach hang 120.182.633.560 - 120.182.633.560

Phai thu khac 144.708.128.608 35.000.000 - 144.743.128.608

ging 360.511.823.696 35.000.000 - 360.546.823.696

01/01/2017 Tien va cac khoan

tucmg duong nen

107.745.544.143 - 107.745.544.143

Cac khoan cho vay 1.500.000.000 - 1.500.000.000

Phai thu khach hang 220.605.975.254 - 220.605.975.254

Phai thu khac 120.961.895.173 143.007.222 - 121.104.902.395

Ceng 450.813.414.570 143.007.222 - 450.956.421.792

33 THONG TIN '<BAC

34.1 BEN LIEN QUAN

Thu nh& care Hai clang thimh vien va Ban Tang Gichn Sc

Nam 2017

Mm 2016

VND

VND

HOi dOng thanh vien va Ban Tong Giam dc Tien luang, thuong

Giao (Lich vai Mn lien quan

MM quan he

3.286.293.000 3.286.293.000

Nam 2017 VND

3.030.818.986 3.030.818.986

Mm 2016 VND

Mua hang boa va dick vy tit ctic ben lien quan • C6ng ty CA phan San Son Son , Vin nghien ciru cay nguyen lieu giay Vien COng nghi'ep Giay va Xenluyle (1.5c)

Ging ty CA phan Giay Viet Tri COng ty CA phan che Hen gt; Elai Bang

95


THUYET MINII BAO CAO TAI CHINH TONG HQP (TIEP) (Coe thuyet minh nay la bc3 phan Op thank va can duvc ctqc (tang thai veri Bcio cao tar chinh tang hcp kern ther)

34 THONG TIN KHAC (TIEP)

34.1 BEN LIEN QUAN (TIEP)

Se du yeti cdc ben lien quan

Nam 2017 Nam 2016

Mt4 quan h§

VND VND

TM trut cho nguiti ban 2.422.000.000

Vien nghien cfru cay nguyen lieu giay Cong ty con

2.422.000.000

34.2 DE AN TAI CO CAU TONG CONG TY GIAY VIET NAM — CONG TY TNHH

Ngay 22/02/2013 Thii Mang Chinh phit ra Quyet dinh s8 346/QD-TTg v viec phe duyet an tai ca eau Tong &ling ty,Giay Via Nam - C8ng ty TNHH giai doan 2013 - 2015. De an tai ca cau T8ng Cong ty Giay Via Nam - COng ty TNHH giai doan 2013 - 2015 voi cac nei dung sau:

Nganh, nghe kinh doanh:

Nganh, nghe kinh doanh chinh: San xuat, kinh doanh giay, bOt giay, cac san pham tfr giay; trang va khai tilde rang nguyen lieu giay;

Nganh, nghe kinh doanh c6 lien quan plinc vti true tip nganh, nghe kinh doanh chinh: San xuat, kinh doanh go raw tong; San xuat, kinh doanh dien, nuk, hui mrac, vat tu, may moo, thiet hi, h6a chat nganh gidy;

Ck nganh, nghe kinh doanh lchac theo quyet dinh caa BO twang BO C6ng Thuang.

Ven dieu 1 Gila Tong C6ng ty Giay Via Nam: Do BO trueng Be C6ng thucmg quyet dinh sau khi c6 kien thoa thuan dm BO Tai chinh.

Phan 14, sap xap cac don vi thanh vien hien c6 caa Ttng Cong ty Gray Via Nam giai doan 2012 -2015:

a) Duy tri Cong ty me - Vinapaco la doanh nghiep 100% van Nha ntrac va cac don vi phi thuoc C8ng ty me (20 don vi):

- Chi nhanh 'Peng Cong ty Giay Via Nam tai HA NOi; - Chi nhanh T6ng Citing ty Giay Via Nam tai thanh phO DA Nang; - Chi nhanh TOng C6ng ty Giay Via Nam tai thanh phO HO Chi Minh;

Cong ty Lam nghiep Cau Ham; - Gong ty Lam nghiep Ngoi Sao; - Cong ty Lam nghiep Vinh Hao; - Gong ty Lam nghiep Tan Thanh; - Cting ty Lam nghiep Ham Yen; - C6ng ty Lam nghiep Tan Phong;

Cong ty Lam nghiep Doan Hang; - Gong ty Lam nghiep Thanh 116a; - C6ng ty Lam nghiep S6ng Thao; - C6ng ty Lam nghiep Yen Lap; - Clang ty Lam nghiep Tam Son; - C6ng ty Lam nghiep Xuan Dai; - Cong ty Lam nghiep Tam Thang; - Cong ty Lam nghiep Tam Thanh; - Cong ty Lam nghiep Lap Thach;

C8ng ty Lam nghiep Cam Ng9c (1); - C6ng ty Lam nghiep Lang Chanh (1);

96

BAO CAO TA! CHI:1%1H TONG HP Cho nam tai chinh

kat thk ngay 31/12/2017

1

TONG CONG TY MAY WET NAM — CONG TY TNHH BAO CAO TAI CHINH TONG HOP CONG TY ME TONG CONG TY Cho nam tai chinh

ket thfic ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Cac thuyert minh nay la ba phan hop thank va cdn dtroc doe dang thai voi Boo cao tat chinh tang hop kern theo)

34. THONG TIN ICHAC (TIEP)

34.2 DE AN TAI CO CAD TONG CONG TY GUY VIET NAM — CONG TY TNHH (TIEP)

(1) Tai thai diem lap Bao cao tai chinh ttng hop Warn 2017, Cong ty Lam nghiep Carn Ng9c va Cong ty Lam nghiep Lang Chanh da duct ban giao cho tJ' y ban nhan dan tinh Thanh ilea quan I theo Bien ban ngay .05/05/2017 voi nOi dung: Ban giao nguyen trang (Om: vOn, tai san, dat dai, lao dOng...) ye Uy ban nhan dam tinh Thanh Hoa quail 19.

Duy tri doanh nghiep do Cling ty mc - Vinapaco gift 100% von dieu Cong ty TNHH MTV Nguyen lieu giay mien Nam.

Doanh nghiep do C8ng ty me - Vinapaco Wain gift dual 50% vtri diem le (09 doanh nghiep):

- Gong ty C phan Tap doan Tan Mai; - Gong ty Co phan In Phoc Yen; - Cong ty Co phan Giay Via Tri; - Cong ty CO phan GiAy BBP. - Cong ty CO phan San Son Son;

That hien et phan hoa, Gong ty me - Vinapaco gift clued 50% On dial le (04 doanh nghiep):

Cling ty Van tai va Che bien lam san; - C6ng ty Giay Tissue S6ng Duong; - COng ty Che bien va Xuat nhap khAu Dam manh; - Ging ty Thiat ke lam nghiep.

Tai then diem lap Bao cao tai chinh ttng hop nam 2017, 03 cling ty: Cong ty GiAy Tissue Sang Dueng; Cong ty Che bien va Xuat nhap khau Dam manh; Cling ty Thiet Ice lam nghiep van la don vi trat thuOc C8ng ty me T6ng Cong ty Giay Viet Nam — Cong ty TNHH. •

d) Sap nhap cac ding ty lam nghiep (04 doanh nghiep): - Sap nhap Cong ty Lam nghiep MOc San vao C6ng ty Lam nghiep Tam San;

Sap nhap Cong ty Lam nghiep A Mai vao COng ty Lam nghiep Yen Lap.

Vic sap nhap cac c6ng ty lam nghiep neu teen da hoan thanh da hoan thanh tit nam 2016

e) Sap xep cac don vi sir nghiep (03 don vi):

Chuyen sang hoat dOng theo nu3 hinh doanh nghiep khoa h9c va c6ng nghe theo chi dao dm Thu Wong Chinh phA tai ding van s6 199/TTg-DMDN ngay 29 thang 01 nam 2010 dOi

Vien Cong nghe Giay va Xenluylo va Wen Nghien cUu coly nguyen lieu giay; ; - Chuyen ve BO C8ng thuong quan 19: Truang Cao dang C6ng nghe Giay va Co din.

Tai thai diem lap Bao cao tai chinh ding h9p:

+ Vin nghien thu cay nguyen 1iu giAy dang trong qua trinh sap xep, chuyen cIti lai sang Int hinh TO chat khoa h9c va COng nghe theo 9 kien chi do cim BQ C6ng thuong tai van ban s6 8931/BCT-TCCB ngay 15/09/2014 da duqc s dOng 9 dm Pho Thu arcing \fa Van Ninh theo van ban st 6770NPCP-DMDN ngay 04/09/2014.

+yi.o,Cong nghiep GiAy va Xenluylo duce ban giao nguyen trang try kr, tai san, &Ong nq ho so to chirc, lao dOng, quyen va nghia vi phap 19 ye true thute BO Gong thuang theo Bien ban ban giao ngay 28/02/2017.

+ Truang Cao Aug Cong nghiep GiAy va Co din da hoan thanh viec ban giao yE BQ C8ng thuong quan 19.

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BAO CAO TAI CHINH TONG HcfP Cho nam tai chinh

kat thtic ngay 31/12/2017 THUYET 1VHNH BAO CAO TAI CHINE TONG HQP (TIEP) (Ccic thuyett minh nay let bo pho:n hcxp thanh yet ccin dopy clac clang thin vat Bow ccio tat chinh tang hpp kern theo)

34. THONG TIN KHAC (TIEP)

34.2 DE AN TAI CO CAU TONG CONG TY GUY VIET NAM — CONG TY TNHH (TIEP) Tai co cau tai chinh:

Thodi 100% van cim Cong ty mc - Vinapaco tai 09 doanh nghiep:

- C6ng ty C6 phan May -Diem Sai G6n; - Cong ty TNI1H San xuAt, Xuat nhap IchAu, Dich vv va Dau tir Via Thai; - Cong ty CO phan Bia Sai Gan - Phü Tho; - C6ng ty Co phan ChUng khoan Thucmg mai va C6ng nghiep Via Nam; - Cong ty Ca phAn GiAy Thanh H6a; - Cong ty CO phAn Tan Mai Mien Deng; - Cong ty CO phan Tan Mai NEL Trung; - Cong ty CO phan Tan Mai Tay Nguyen; - COng ty CO phan Tan Mai Lam Wang.

Tai then diem lap Bao cal)tài chinh tang hop nam 2017, Cong ty mc Tang Cong ty van nam gift Mien 20% von gop d'au tu vao cac cemg ty: Cong ty CO phan Giay Thanh I-16a; gong ty CO phAn Tan Mai Mien Deng; Cong ty CO phan Tan Mai Mien Trung; Cong ty CO phan Tan Mai Tay Nguyen; Gong ty CO phan Tan Mai Lam Deng.

Xii 19 tan tai tai chinh:

- Dal yen Dv an ma reng Bai Bang giai doan II: Tang Cong ty GiAy Via Nam den tvc thtrc hien quyet toan va xfr 19 tai chinh ciia Dir an, bao con BO Cong throng theo tUng nei dung xir 19 cv the phi' hop veri phap luat hien hanh;

- Del voi Dv an Nha may BOt giAy Phuang Nam: Tang C6ng ty lap phtrang an tai ca eau bao cao BO Con/ thuong giai quyet, twang hop vuot tham quyen, trinh Thu Wang Chinh phü xem xet, quyet dinh.

34.3 QUA MINH CO PHAN HOA TONG CONG TY GIAY VIET NAM

Theo Quyet dinh se) 8829/QD-BCT cüa BO Cling thucmg ngay 02/10/2014, qua trinh ca phan hen Tong Cong ty Giay Via Nam nhu sau:

C6 phan h6a clang thoi Cong ty mc -Tang Cong ty GiAy Via Nam ding C6ng ty TNHH Met thanh vien nguyen lieu GiAy mien Nam, doanh nghiep do Cong ty me - Tong C6ng ty Giay Via Nam gift 100% van dieu 1.

Dv an nha may Bot giay Phirang Nam s'e' duct xir 19 theo 9 kien chi dao cüa Thn Prang Chinh phn tai Thong bao s6 195/TB-VPCP ngay 12/05/2014 cua Cling ty me Chinh phn va quyet dinh cüa Thu Mang Chinh phit ye phuang an xer 19 cv the theo de nghi dm BO Cong thuang.

Vic sap xep, ca phan h6a Vin nghien cOn cay nguyen lieu giay va C6ng ty TNHH Vi'en cling nghiep Giay va Xenluylo (hien nay la Vien C8ng nghiep GiAy va Xenluy16) ducm thvc hien theo huong dan tai Cong van so 8931/BCT-TCCB ngay 15/09/2014.

Thai diem xac dinh gia tri doanh nghiep la 0 gia ngay 01/01/2015. Thed gian hoàn thanh chuyen Tong Cong ty Giay Viet Nam sang hog dOng theo ma hinh &Ong ty c8 phan nam 2015.

Den thai diem lap Bao cao tai chinh tang hop nam 2017, phuang an ca phAn hoa cita Tong Cong ty Giay Via Nam — COng ty TNHH chua dirge cap quan 19 Nha nu& c6 tharn quyen phe duyet nen Tong Gong ty chua dieu chinh gia tri doanh nghiep theo quyet dinh so 10173/QD-BCT ngay 23/9/2015 dm BO truemg BO Gong thirang ye viec the dinh gia tri Cong ty mc - Tang Cong ty Giay Via Nam de c6 phAn h6a, Quyet dinh s6 863/QD-BCT ngay 07/3/2016 ye viec sCra dOi dieu 1 Quyet dinh s6 10173/QD-BCT ngay 23/09/2015.

98

I.

Ngtriri Yap brh

Cao Ctrieng Nang Van QuOt Nguygn Vqt Dot

toan non

TONG CONG TV GIAY VItT NAM — SIG TV TNHH CONG TV NIV, TONG CONG TV

SAO CAO TAI CHINH TONG HQ1' Cho nam tai chinh

ket thtc ngay 31/12/2017 THUYET MINH BAO CAO TAI CHINH TONG HOP (TIEP) (Ccic thuyt minh nay la b0 phan hop thanh ya can door doe clang Mel yol Boo coo tai chinh tang hqp kern theo)

34. THONG TIN ICHAC (TIEP)

34.4 CAC HOP BONG THUE BAT

Cong ty mc Tang Ging ty CO hep clang time Mt s6 760/1DTD ngay 04 thang 06 nam 2009 kY voi ben cho thue la SO. Tai nguyen va Mai truirng tinh Phñ The; Theo do, Cong ty mc Tong Cong ty Giay Viet Nam - C8ng ty TNH:H duet thue khu dat tai huyen Phü Ninh, huyen Lam Thao va thanh 016 Viet Tri - tinh Phu Th9, veri dien tich la 905.028 m2, thin han thue 50 Warn ke tic ngay 01/01/1996 den het ngay 01/01/2046, se) tien thu8 Mt duet thanh toan hang nam theo thong bao dm Chi Cue Thue tinh Phu Thq, gia dat theo guy& dinh cüa Uy ban nhan clan tinh Phü Th9; lien thue dat duet thay dai khi Nha nu& hoe Uy ban nhan dan tinh Phu Th9 c6 guy& dinh thay den khung gia &At tren dia ban tinh Phu The.

Theo quyet dinh sa 3948/QD-UBND elm UBND thanh pia HA NOi ngay30/08/2011 v'e viec cho Tong C8ng ty GiAy Viet Nam thue 811,6 m2 dat tai so 25A phi) Ly Throng Kiet, phuong Phan Chu Trinh, quAn Hoin Kiem, HA Nei. de tiep We st'r dung cling vei ding trinh a 'ray dung lam tru sa lam viec, C6ng ty mc Tong C6ng ty Giay Viet Nam - Cong ty TNHH duet thu8 khu Mt nay vOi thoi gian thue dat la 50 Mm ka tic ngay 31/12/2004. Hinh thirc cho thue dat la tra tien hang nam, gia thue dat theo quy dinh elm BO Tai chinh va UBND Thanh pha Ha N0i, sa tien dat hang narn duet thanh toan theo th6ng bao cüa Cue thue HA NOi.

35 SO LIEU SO SANH

La sa Iiu duet lay tic Bao cao tai chinh tang hqp nam 2016 elm C8ng ty me Tang C6ng ty Giay Viet Nam — Cong ty INKH da dirge kiem toan bOi cong ty kiem toan Hide.

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) Co.NG VAN 1 An - business.gov.vnbusiness.gov.vn/Portals/0/Cong-Bo-Theo-QD36CP/Bo-Nganh-Qly/BO CONG... · Cac thanh vien cña HOi dang thanh vien va Ban Teng Giam dee da dieu hanh