Céng ty Cé phan Mia duéng Lam Son Béo 40 tai chinh riéng Cho nam tai chinh két thic ngay 30 thang 6 nam 2020 EY Building a better working worldCéng ty Cé phan Mia duéng Lam Son yc Lyc Thong tin chung Bao cdo cua Ban Téng Gidm adc B40 céo kiém toan adc lap Bang cdn di ké toan riéng Bao cao két qua hoat dong kinh doanh riéng B40 co lwu chuyén tién t8 riéng Thuyét minh bao céo tai chinh riéngCéng ty Cd phan Mia dvong Lam Son THONG TIN CHUNG CONG TY Cong ty C8 phan Mia éuéng Lam Son (“Cong ty") la mot céng ty 8 phn durgc thanh lap theo Luat Doanh nghigp cia Viét Nam theo Gidy Chimg nhén Béng ky Kinh doanh s6 056673 do SG Ké hoach va Bau tu tinh Thanh Héa cép ngay 23 thang 12 nam 1999. Céng ty cing da nhan duos cdc Gidy Ching nhan Bang kj Kinn doanh éiu chinh sau d6 v6i lan diéu chinh gan nhat do S8 K8 hoach va au tu tinh Thanh Héa cép ngay 24 thang 9 nam 2018. Hoat dong chinh trong nam hign tai cba Céng ty la > San xudt duong; > Kinh doanh b&t dong sén, quyén sir dung dat, > inh doanh dich vu Iu tri. ngan ngay, nha hang va ede dich vu &n uéng phuc vu lu dong; > Sn xudt thi n gia suc, gia cm va thiy san; > San xudt, truyén tai va phan phéi dién; > San xudt gach; » San xudt, ché bién, kinh doanh cac sdn phém n6ng nghiép; va > Ce hoat dong khac theo Gidy Ching nhan Béing kj Kinh doanh Cong ty 66 tru sé chinh tai thi trén Lam Son, huyén Tho Xuan, tinh Thanh Hoa, Viet Nam va céc don vi true thude sau. Ten don vi 8a cht Van phong Cong ty Thi trdn Lam Son, huyén Tho Xuan, tinh Thanh Héa Chi nhanh Cong ty tai Ha NOI $6 18A ph6 Mac Thi Budi, phuong Vinh Tuy, quan Hai Ba Trung, Ha NO| Nha may bn Thi trdn Lam Son, huygn Tho Xuan, tinh Thanh Hoa Nha may dvéng s6 2 Thi trdn Lam Son, huyén Tho Xuan, tinh Thanh Hoa Nha may gach Tuyne! Sac Vang Xa Xuan Théng, huyn Tho Xuan, tinh Thanh Hoa Nha may gach Tuynel Lam Son Thi tr8n Canh Nang, huyén B& Thue, tinh Thanh Hoa Ba Thvoc Xi nghiép Nguyén ligu ‘Thi trén Lam Son, huyén Tho Xuan, tinh Thanh Hoa Xi nghigp Co gigi Lam Son ‘Thi trén Sao Vang, huyén Tho Xuan, tinh Thanh Ha HOI DONG QUAN TRI Céc thanh vien Hi ééng Quan tri trong nam va vao ngay lap bao céo nay nhu sau: ‘Ong Le Van Tam Ghia tich ‘Ong Le Van Tan Pn6 Chi tich Ong Le Trung Tranh “Tranh vien Ong Phung Thanh Hai Thanh vien Ong Lé Du Phong Thanh vien Tur tran ngay 17 thang 1 nam 2020 BAN KIEM TOAN NOI 80 TRC THUQC HO! DONG QUAN TRI Ce thanh vién Ban Kiém toan ndi bd trong nam va tai ngay lap bao cao nay nhu sau’ Ba Lé Thi Hue Truéng Ban ‘Ong Lé Huy Hung Pho ban Ong 86 Van Manh Oy vien Mign nhigm ngay 4 thang 10 nm 2019Céng ty Cd phan Mia duong Lam Son THONG TIN CHUNG (tiép theo) BAN TONG GIAM BOC Céc thanh vién Ban Téng Giam déc trong nam va vao ngay lap bdo cdo nay nhu sau: Ong Lé van Tan Téng Giam abc Bd nhiém ngay 2 thang 10 nm 2019 Pho Téng Giam abc én ngay 2 thang 10 nam 2019 ‘Ong Lé Van Phuong Téng Giam bc ‘Min nhiém ngay 2 thang 10 nam 2019 ‘Ong Nguyén Duy Thanh —_—Phé Téng Gidm déc ‘Ong Lé Ba Chiéu Pho Téng Giam abc ‘Ong Lé Van Quang Pho Téng Giam dc ‘Ong Pham Ngoc Quy Pho Téng Giam déc Bd nhiém ngay 5 thang 12 nam 2019 Ong Nguya Xuan Lam Po Téng Giamdbe BS nhimngay 6 thang 12 nam 2019 NGUOI DAI DIEN THEO PHAP LUAT Now’ dai dign theo phap lugt cla Cong ty trong ky va tai ngay lap bao céo nay la Ong Lé Van Tam, Chi tich Hoi ddng Quan tri, Ong Lé Van Tan da dro Ong Lé Van Tam dy quyén ky bao cdo tai chinh riéng kém theo c&n ct theo Gidy Uy quyén s6 01 UQ/BLS — TCKT ngay 21 thang 10 nam 2019. KIEM TOAN VIEN ‘Cong ty Trach nhigm Hou han Emst & Young Viet Nam la céng ty kiém ton cho Céng tyCéng ty Cé phan Mia duéng Lam Son BAO CAO CUA BAN TONG GIAM BOC Ban Téng Giam ddc Cong ty Cé phan Mia dudng Lam Son (‘Cong ty") trinh bay bao cao nay va bao: cot chin riéng eda Cong ty cho ndm ta chinn Ket thie ngdy 30 thang 6 ném 2020, ‘TRACH NHIEM CUA BAN TONG GIAM BOC B61 VOI BAO CAO TAI CHINH RIENG Ban Téng Gidm dec chu tréch nhiém Gm bdo bdo cdo tai chinh riéng cho tung nam tai chinh phn ‘nh trung thy va hop Ij tinh hinh tai chin iéng, Kat qua hoat dng kinn doanh ring va tinh hinh {yu chuyén tidn t riéng cia Cong ty trong nam, Trong qua trinh ip béo co tai chinh riéng nay, Ban ‘Tag Gidm abe cn phi la chon ec chinh sich Ké ton thich hop va ap dung cdc chinh sich nay mot céch nhét quan; > nye higm ede dénh gia va vse tinh met céch hop iy va then trong: neu r6 cdc chudn myc ké toan p dung cho Céng ty cb éugc tudn thd hay khong va tit ca nhong sai lfch trong yu £0 vol nhting chun mye nay 48 dug trinh bay va gid thich trong bdo cdo tal chinh rigng; va lp bo cdo tai chinh riéng tren co 88 nguyén the host dng lién tue tr truémg hop khéng thé cho rng Céng ty sé tiép tuc hoat dong. Ban Trg Glam de his rch ohm dim bdo vis cdc sb sch Kd ed hen hap dug iva at ab ‘Phin an tinh hinht chinhnigng eda Cong ty, v6 mike 66 chink xae hop Wy, tal bat ky thoi cid nao Va dm bio ring cfc s6 sach ké todn tun thd vi chb a9 kb ton 68 duoc 6p dung. Ban Téng Giarn <6 cing eniutrach nhigm ve vigc quén fy cde tai sén cua Cong ty va do db pal tc hién cac bién phépthieh hop 48 nga chén va phat hen ede hanh vi gian ian va nnOng vi pham kde Ban Téng Gidm abc cam két 68 tuan thd: nhong yéu cu neu trén trong viéc l8p bdo céo tai chinh ‘ing kém theo, CONG BO CUA BAN TONG GIAM Doc ‘Theo J kién aia Ban Téng Giém 4c, to cdo tai chinh riéng Kém theo phan dinh rung thye va hop ly tinh hinh tai chinh néng cia Cong ty vao ngay 30 thang 6 nm 2020, két qua hoat déng kinh doanh riéng va tinh hinh ivu chuyén tikn 8 riéng cho nam ta chinh Két thde etng ngay, phU hop vol cae Chuan mye ké tofn Viet Nam, Ché 60 ké todn doanh nghiép Viét Nam va cc quy dinh phap ly co lién quan dén vige ap va trinn bay béo edo tal chinn ring Géng ty e6 cae cong ty con nhy durge trinh bay trong bao cdo tal chinh riéng. Cong ty 48 Igp bao cdo La chnn ing nay rnd dap dng ce yu chu vb cng 8 thdg tn, cy Nb 8 te guy anh ti Thong ty 36 155/2015/TT-BTC - Huéng din v8 viée cong bé thong tin trén thy tutng chung knedn, Cang theo quy dinh tai van ban nay, Cong ty 68 Ip bao céo tai chinh hep nhat clla Cong ty va cae céng ty Gen cha nam a chien kl tc ng 30 nang 6 nm 2020 oo cd a chim hep mn) 68 rgdy 30 thang 9 nam 2020, Nguoi sir dyng bao cdo tai chin ring nén doc bdo céo nay cing voi bdo cdo tai chinh hop nha noi {én 48 £6 due céc théng tin dy div tinh hinh tal chinh hop nhdt,két qua hoat dong kinh doanh hg tinh hinh lyu chuyén tidn t& hgp nhdt cia Céng ty va cdc cdg ty con ‘Thanh Héa, Vigt Nam Ngay 30 thang 8 nam 2020—_ Ernst & Young Vietnam Linted Tel #84 24.3621 5100 Bath Floor, Commerstane Buling Fake v4.26 3831 S090 LePhan chu Tenn street, eycom Hoan Kiem Ds Building a better not Sof Vietnam ‘working worls oe 8 tham chiBu: 61060845/21316873, BAO CAO KIEM TOAN DOC LAP. Kinh givi: Cac 66 dong cua Cong ty Cé phan Mia duong Lam Son Chung t6i 48 kiém tod bao cdo tai chinh riéng k&m theo cia Céng ty Cé phan Mia dudng Lam Son (-Céng ty") duge lap ngay 30 thang 9 nam 2020 va dugc trinh bay tir trang 6 dén trang 44, bao gdm bang can déi ké toan riéng vao ngay 30 thang 6 nam 2020, bao céo két qua hoat dong kinh doanh riéng va bao c&o Iu chuyén tién {8 riéng cho ném tai chinh két thie cling ngay va cc thuyat minh bdo c&o tai chinh riéng kem theo. Tréch nhiém cua Ban Téng Giém déc Ban Téng Giém abe Céng ty chiu tréch nhiém v8 viée lap va trinh bay trung thy va hop I bo co tai chinh riéng cita Cong ty theo c&c Chuan muc ké toan Viet Nam, Ché 69 ké toan doanh nghiep Viet Nam vva cde quy dinh phap ly c6 lién quan dén viéc lap va trinh bay bao edo tai chinh riéng va chiu tréch nhiém vé kiém soat ngi bd ma Ban Téng Gidm déc xéc dinh la cn thiét €& dam bao cho viee lap va trinh bay bao cao tai chinh riéng khong co sai sot trong yéu do gian lan hoac nham lan, Trach nhiém cua Kiém toan vién Trdch nhigm cia ching t6i Ia da ra J kién vé bdo cdo tai chinh rigng dua trén két qua cla cude kiém ton, Ching toi aa tién hanh kiém toan theo cdc Chuan myc kiém toan Viet Nam. Cac chuan mye nay yyéu cau ching t0i tuan thi chudn myc va cdc quy dinh vé dao dire nghé nghiep, lap ké hoach va thyc hign cude kiém toan a8 dat duoc sy 6m bao hop ly vé viée li@u bdo cao tai chinh riéng cla Cong ty c6 ccén sai sét trong yéu hay khong. Cong vie kiém toan bao gdm thu hién céc thi tue nham thu thap céc bang ching kiém toan vé céc sé ligu va thuyét minh trén bao co tai chinh riéng, Cac thi tue kiém toan durge Iva chon dya trén xét doan cia kiém toan vien, bao gdm danh gia rui ro 6 sai s6t trong yéu trong bao cao tai chin riéng do gian’ lan hoae nhdm in. Khi thy hign danh gia cc rui ro nay, kiém toan vien d& xem xét kiém soat noi bo ia Cong ty lign quan dén viéc lap va trinh bay bao cao tai chinh riéng trung thuc, hop ly nha thiét ké ‘cdc thi tuc kiém togn phui hop v6i tinh hinh thyc té, tuy nhién khéng nhém myc dich dua ra y kién ve higu qua cilia kiém soat noi b6 cia Cong ty. Cong viée kiém toan cting bao gdm danh gia tinh thich hop cela cdc chinh sch ké todn duge ap dung va tinh hop ly cia cc wdc tinh ké toan ota Ban Téng Gidm déc cing nhu' danh gid viée trinh bay téng thé bao cdo tai chinh riéng. ‘Ching tdi tin tuéng réng cae bang ching kiém togn ma ching t8i da thu thap dugc la day aU va thich hop dé lam co’ sé cho y kién kiém todn cia ching toiErnst & Young Vieinam Limited Tet #84 24 3851 5100 BUN Foor, Comerstone Bulling Fax: #84 24.3831 5090, ye Phan Chu Tin Street eycom Hoan Kem Datet Building a better i qi ‘working world fan, Sf Vitnam Y kién cda Kiém toan vién Theo ¥ kién cia chung t6i, bao cao tai chinh riéng d& phan anh trung thy va hop ly, trén ode khia canh trong yéu, tinh hinh tai chinh riéng ota Céng ty tai ngay 30 thang 6 nam 2020, cling nhu két qua hoat ong kin doanh riéng va tinh hinh lwu chuy&n tién té riéng cho nam tai chinh kat thc cuing ngay, pho hop voi cac Chuan myc ké toan Viét Nam, Ché do ké toan doanh nghiép Viet Nam va eae quy dinh phép Ij 66 lién quan dén viéc lap va trinh bay bao edo tai chinh ring, Nguyén Thu Hang Kiém toan vien ‘$6 Gidy CNDKHN kiém toan: 3342-2020-004-1 Ha Noi, Viet Nam Ngay 30 thang 9 nm 2020Céng ty Cé phan Mia dung Lam Son BANG CAN 801 KE TOAN RIENG gay 30 thang 6 nam 2020 BO1-DN Bon vj tinh: VND Ma Thuyét 6 | TAISAN ‘minh 86 cubi nm ‘96 au nam 400 | A. TAISANNGAN HAN 584.148.700.671 | 685.661.430.956 110 | Tién 5 2igrzsso971| —13.619,980.272 am 4. Titn 211977130971 413.610.980.272 190 | I, Cée khodn phat thu ngan han 367.504.207.926 | 296.429.918.825 134 1. Phai thu ngan han cde khach hang et 790.101.753.933] 95.492.808.648 132 | 2. Tra tude chongudi ban ngén han 62 222.124.088.574 | 155.453.006.498 136, 3. Phai thu ngan han khac 7 90.120,668.036 89.558.121.771 437 | 4. Dyr phong phai thu ngan han kno 601 8 (14.842.259.617)| _(14.074.016.032) 140 | Ul. Hang tén kho 2 191.399.727.287 | 369.945.976.247 141 1. Hang tén kno 194.673.346.420 | 970.508.948.751 149 2. Dy phéng gidm gia hang tin kho- (8.279.619.142) (683.572.504) 150 | Iv. Tai sin ngén han khac 9.273.714.487 5.666.155.012 151 4. Chi phi tré truéc ngan han 14 (3.273.714.487 §.666.155.012 200 |B. TAISANDAIHAN 4.608.172,194.087 | 1.442.048.728.434 210 | |. Cac khoan phal thu di hen 14920,024.989| 13.350.024.989 216 | 1. Phai thu dai han khnac 7 4820024980 | 13.350.024.989 220 |, Tai sin.e6 dinh 1.040.512.478.686 | 975.085.690.099 221 4, Tai sén ob dinh hou hinh 10 | 11009.786.8211482 | 944.020.380.587 222 Nguyen gia 2.630.044.445.072 | _2.432.903.972.815 223 Gid tri hao mon lay ké (1.620,257.623.590) | (1.488.883.592.228) 227 | 2, Taisancé din v6 hinh 4 390.725.657.204 | 31.065,309.512 228 Nouyen gis 141.498.657.235 | 41.498 657.296 229 Gia Rao man Ioy Ke (10.773.000.031) | (10.433.347.723) 240 | i, Tai sén d6-dang dai han 262.606.740.765 | 156.482.008.212 242 | 1. Chiphixéy dyng corbin dé dang | 12 262.606.740.765 | 156.482.008.212 250 | Iv. Dau tu tai chink dai han 13 254.127.982.291 | 261.713.373.290 (251 4, Bau tu vao cong ty con 217.408.989.928 243.268,989.928 262 | 2. Buty vao cong ty én doanh, lien két 36.500,000.000 | 36,500,000.000 253 | 3, Dhutw gdp vén vio don vi khée 5.251.148,800 | 18.251.145.800 264 | 4._Dy phong gidm ola cu tw tal chinh dai han (95.082,753.437) | (88.406.762.438) 255 | 5, Dbutwndm git dn ngay dao han 30,000,000.000 < 260 | V. Taisén dai han knac 939.105.560.156 | 935.417.631.844 261 4. Chi phi tré trude dai han 14 33,105.568.156 396.417.631.844 270 | TONG CONG TAI SAN 2,109.920.978.888 | 2.127.710.158.790Céng ty Cé phan Mia duong Lam Son BANG CAN BO! KE TOAN RIENG (tifp theo) ‘ngdy 30 thang 6 nam 2020 NSUON VON SBcoubs tm 805-0N Bon vitinh: VN Sb nam ©. NO PHAITRA 1 weagin han Psi 8 nguos ban ngin han, gyi mus wa tn twos ngn tan Thué va cic khod phi op Nha nude Phair gud ae gong Chi phi phi ngdn hon Prat va nga hen bhde Vay nada hon up then hung, phe ii Pd cl nan tnd Vay 08 han. 3, Quy phat tid koa toc a, eng nghe VON CHO SO HOU én eh 6 hw ‘Vs g6p ca chi hms . pope cae uy “Thang du wn eb pnb Chenu aaj Quy Gay ty ve phat ingen eel sau thud chws phan ‘Cox nnugn sau thud chu phan ht ly ké én cubs nie vee ‘Lox nhugn sau thud chva phon hes nen nay IL Nguén kinh phi va qup khic 1 Nguba kinh phi 2. Nguo knh phi da ninn than TS00 ron 2 671.961.413.828 $82.968,092119 105 492.166 828 10571 880.017 13.5e0828 247 12678607 429 7.084.402 098 43.528 367 081 418.367 015.966 1931026027 98,895.021.209 39.218 505 093 3.470.009.000 6.206.416 118 4.517.789.862.250 1-489,628.322.487 7601000 600.000 700.000.000 a0 180 178.411 784 192.871 691 090) 577.724.410.852 64.589 101.221 39:898.374 645 24 760816576 28.191.298.573 5240 723090 22791118534 538.482.400.503 573.794.561.870 160-341 458 105 5.982 248.209 14.134 029,382 9.622.818 763 8801 848.079, 42-352 384 234 433.350 212075, 31185 852.813 29.907.619.012 9.268 905 059 1.918 541567 48 462 072.253 4.494.247.978.207 4407.247.172.557 "700'000 G08 000 700.009.000.000 160.176.411.784 (92.871 652,000) 575.388 967.608 44 563488, 064 20.929 010 535 29.654 478 429 237.000.808.659 1'594,781 000 125.406 024 650 ‘TONG CONG NGUON VON Nguoi fap Le Thu Thay Sa Thanh Hea, viet Nam Ngay 30 thang 9 nm 2020, 2.927.710.188.790Céng ty Cé phan Mia dudng Lam Son 1B02-0N BAO CAO KET QUA HOAT DONG KINH DOANH RIENG eho nam a inh kb the ngay 30 thang 6 nam 2020 on v tinh: VND T | a | Thuy 3 | CHI TEU [mn Nam nay Nam tage 01 | 1. Doanh thu bin hang va cung chp dien vy 254 | 4.819.088.461.204 62 | 2 che odn imi doann nw | 281 609,.966.338 10 | 3. Doanh thu thuin vb bin hang va cung cép deh vy | Tio= 01-07) 251 | 1.512.395.476.066 11 | 4. Gia vén nang ban va dich vy | cungedp 26) 4.376.727.319.195 | 1.267.853,741.496 20 | Loinnutn ggp v8 bin hang va | | cung edp dich vy [20 = 10. ) om" | tassseseaers | 124.014ss0.405 21 | 6. Doanh thu host agngtaichinh | 262| a.s9.310.952| 2.977.474.209, 22 |. chi phi tii chin a 31.388.151.540 444.043.692.641 23 | Trong go: nian i8/ vay 24740772.868| 38974-103.004 Chi phi bin ning 2) s6t26423ane| —20.216.758.359 28 | 8 Chiphiquinty doanh nghigp | 28 | a7.586.848; 77.008.353.777 30 | 10. Loi nhuiin thud tirnogt ng ‘ein doanh fso820+21~22-25-25) | 35.126.080.818 | 32.505.260.021 34 | 49. Thu nhip kite (= 105.232384/ _566.173.370 32 | 12, Ghiphi thie ( 5032.143696| —4.749.033.660 40/13. Lbxnde Wo = 31-33) | asze.stts10)| —.182.860.290) 80 | 14, Téng igi nhudn ké toan true | 150 30 + 40) | 30.t99.148.508) 28.502.490.731 St | 15. Chiphithué THON hignhann 31 | §.438.331.932/ — a48.021.302 60 | 16. Loi nhujn sau thus TON (60-50-39) 233.654.478.429 Ngueiléo Le Thu Thiy Thanh Héa, Vigt Nam 8 Thi Thanh Ha UE Van Ta gay 30 théng § nam 2020 lea ea 8Céng ty Cé phan Mia duéng Lam Son B03-DN BAO CAO LUU CHUYEN TIEN TE RIENG ‘cho nam tai chinh két thc ngay 30 thang 6 nam 2020 Bon vjtinh: VND Ma Thuyé sé | CHI TIEU t minh Nam nay Nam tude 1. LUU CHUYEN TIEN TU HOAT DONG KINH DOANH ot | Loi nhuan truée thud 30,199.148.508 | 28.502.499.731 Biéu chinh cho céc Khoa: 02 Khdu hao tai san 06 dinh hou hin ‘va hao mon tai san c6 dinh vo hinh 127.071.454.369 | 125.021.196.845 03 Cac knoan dy’ phong 5.110.281.222 | §.317.768.306 L8((l) chénh lech ty gid héi doa 04 | do danh gid lai céc khoan myc tién t@ c6 gb ngoal #8 181.423.018 (1.797.768) 05 Lai tir hoat dong dau tu (301.064.162) | (3.222.575.543) 08 Chi phi lai vay a 24,744.772.888 | 38.974,103.004 o7 Cac khodin diu chinh khae =| (6.000.000.000) 08 | Loi nhuan tir hogt dong kinh doanh true thay déi von lu dong 187.006.015.843 | 189.581.134.575 09 | Gidm cdc khoan phai thu 3.428.873.341 | 246.047.479.643 10 Gidm hang tén kho 175.835.602.322 | _38.116.675.088 11 ‘Tangi(gidm) cdc khoan phai tra 12.819,054.743 | (19.684.555.047) 12 Gidmi(taing) chi phi tré true 4.704,504.213 | _(6.578.388.990) 14 Tidn Iai vay 6a ta (24,414.075.149) | (38.683.204.717) 15 ‘Thué thu nhap doanh nghiép & nop an (4.892.736.171) | (1.502.560.633) 16 | Tien thu khac ti hoat déng kinh doanh 7.294,000.000| —_5.616.000.000 a Ti&n chi khac cho hoat dong kinh doanh (6.172.934.390) | (13.216.329.939) 20 | Luu chuyén tién thudn tir hoat déng kinh doanh 355.608.304.752 | 399.696.243.980 Il, LUU CHUYEN TIEN TU HOAT DONG DAU TU 21 Tién chi dé mua sdm, xay dyng tai san cb dinh (339.326.699.161) | (114.626.391.033) 22 | Tién thu do thanh iy, nhvong ban TSCD va cac tai san dai han khae 39,364,725 117.064.228 23 | Tién chi cho vay, mua cée cong cy rng cia don vi khac (49.970.630.600) | (57.658.495.400) 24 Tign thu hdi cho vay, ban lai cong cy ng cia don vi khac 19.970.630,600 | 57.858,495.400 26 Tién thu hdi du tur g6p von vao gon vi khac 32,960.000.000 - 27 | Tin thu lai cho vay, o6 thre va loi nhuan duge chia 2,072.664.162| 2.965.676.625 30 | Luu chuyén tién thuan sir dyng vao hoat dong dau tu (334.254.770.274) | (111.542.650.182)Céng ty Cd phan Mia dung Lam Son 803-0N BAO CAO LUU CHUYEN TIEN TE RIENG (tiép theo) ccho nam tai chinh két thde ngay 30 thang 6 nm 2020 Bon vitinh: VND CHI TiEU MW, LUU CHUYEN TIEN TU HOAT ING TAI CHINH Tibn thu ty di vay 616.278.509.951 | 1.003.811.215.562 Tidn chi trd ng gbc vay (629.248.347,730) (1.246 220.325.$60) Cé te, loi nhudn 48 tra (28.546,000) | (42,049.710.436) Luu chuyén tién thudin sv dung vao hoat d6ng tai chinh (12.996.383.779) | (284.458.820.853) Lwu ehuyén tién thudn trong nim 8.387.180.699, 3.694.772.945 Tidn ddu nam 413.619.980.272 | 9.925.207.327 Ann huéng cia thay abi ty gid hoi Goai quy di ngoai te Tién cudi nam KG toan truéng 83 Thi Thanh Ha Le Van Tan Ngudi lap Lé Thu Thiy ‘Thanh Héa, Viet Nam Ngay 30 thang 9 nam 2020 10Céng ty Cd phan Mia duéng Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG vao ngéy 30 thang 6 ndm 2020 va cho nam tai chinh két thic cung ngay 1. THONG TIN VE CONG TY Céng ty C8 phan Mia dong Lam Son (‘Cong ty") la mot cOng ty © phan duoc thanh lap theo Luét Doanh nghiép cila Viet Nam theo Gigy Ching nhan Dang ky Kinh doanh s6 056673 do Sé Ké hogch va Bau tu tinh Thanh Héa cp ngay 23 thang 12 nam 1998. Céng ty cong 8 nhan duge cae Gidy Ching nhan Bang kj Kinn doanh diéu chinh sau G6 v6 lan dibu chinh gan nhSt do S& Ké hoach va Dau tu tinh Thanh Héa cap ngay 24 thang 9 nam 2018. Hoat déng chinh trong nam hien tal cua Céng ty la > San xudt dung; > Kinh doanh bat dong sén, quyén sir dung Gat; > inh doanh dich vy lwu tra ngdn ngay, nha hang va cdc dich vu an uéng phuc vy Ivy dong; ‘San xudt thin gia sic, gia cdm va thiy san; ‘San xuat, truyén tai va phan phéi dién; San xudt gach; Kinh doanh van tai hang héa, gia cOng co khi, sira chia may méc, thiét bi va kinh doanh cc san ph&m néng nghiép; ‘San xuat, ché bién, kinh doanh cac sn phdm néng nghiép; va Cac hoat déng khac theo Gidy ching nhan dng ky kinh doanh. v Chu kj san xudt, kinh doanh théng thuéng olla Cong ty Id 12 thang Céng ty ¢6 try sé chinh tai thi tran Lam Son, huyén Tho Xuan, tinh Thanh Héa, Viét Nam va cae don vi tryc thude sau: Ten don vi Dia chi van phéng Céng ty Thi trdn Lam Son, huyén Tho Xuan, tinh Thanh Héa Chi nhanh Cong ty tai H@ Noi Sb 16A phd Mac Thi Budi, phudng Vinh Tuy, quan Hai Ba Trung, Ha Noi na may cn Thi tran Lam Son, huyén Tho Xuan, tinh Thanh Héa Nha may duong 56 2 Thitrdn Lam Son, huyén Tho Xuan, tinh Thanh Hoa Nha may gach Tuynel Sao Vang Xa Xuan Thang, huyén Tho Xuan, tinh Thanh Hoa Nha may gach Tuynel Lam Son Thi trn Canh Nang, huyén 82 Thuée, tinh Thanh Héa Ba Thuée Xi nghigp Nguyén liéu Thi trdn Lam Son, huyén Tho Xuan, tinh Thanh Hoa Xi nghiép Co gigi Lam Son Taj trn Sao Vang, huyén Tho Xuan, tinh Thanh Hoa ‘86 lugng nan vign ca Cong ty tai ngay 30 thang 6 nam 2020 la: 608 (ngay 30 thang 6 nam 2019:716) Tinh chdt maa vy déi voi hot dong sin xudt cila Cong ty Hoat dng kinh doanh chii yéu ca Cong ty la san xuat va kinh doanh cae san pham, dich vu ndng nghiép, trong 46 chi yeu la cac san pham tir eng. Doanh thu cac san phdm tir dong Chigm fy trong 98,82% téng doanh thu ban hang va cung c&p dich vy trong nam. San xuat dwéng cé tinh mila vy theo thai gian cla mua vu trdng va thu hoach mia, thudng bat dau tir thang 8 va két thie vao thang 3. Theo dé, cdc hoat ééng sn xuat chinh lién quan trvc tgp xuat nhap khdu va cae sin phim néng nghigp Lam Son feng nghé ca0 (*) Cong ty con nay dang trong qua trinh hoan tét cdc thi tuc c&n thiét d& chuyén déi loai hinh doanh nghiép sang céng ty trach nhiém hau han. 12Céng ty Cd phan Mia duéng Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) vao ngay 30 thang 6 nam 2020 va cho nam tai chinh két thuc cing ngay 2. 24 22 23 24 25 CO’ SO TRINH BAY Muc dich lap béo céo tai chinh riéng Cong ty C8 phan Mia duéng Lam Son ¢6 cdc cong ty con nhu durgc trinh bay tal Thuyét minh so 1 va Thuyét minh s6 13. Cong ty 68 lap bao cao tal chinh riéng nay ini ap Ung cae yeu cu v8 cong bé thdng tin, cy thé la theo quy éinh tai Thong tu s6 155/2015/TT-BTC do BO Tai chinh ban hanh ngay 6 thang 10 nam 2015 — Huéng dan vé viéc cong bé théng tin {rn thi trudng ching khoan. Cling theo quy dinh tai Théng tw nay, Céng ty da lap bao cdo {ai chinh hop nhét cua Céng ty va cdc céng ty con cho nam tai chinh két thuc ngay 30 thang 6 ném 2020 vao ngay 30 thang 9 nam 2020, Ngusi sty dung bao céo tai chinh riéng nén doc bao cao nay cling voi bao cdo tai chinh hep rnhat d& thu thap Gy di théng tin vé tinh hinh tai chinh hop hat, Ket qua hoat dong kinh doanh hgp nhat va tinh hinh lu chuyén tién té hop nhat cua Céng ty va céc cng ty con. Chuan myc va Ché d6 ké toan ap dung Bao c4o tai chinh ring ca Cong ty dugc trinh bay bang déng Viet Nam ("VND") phu hop \v6i Ché do ké toan doanh nghiép Viet Nam va céc Chuan myc ké toan Viet Nam do BO Tai chinh ban hanh theo: > Quyét dinh s6 149/2001/QB-BTC ngay 31 thang 12 nam 2001 vé vic ban hanh bén Chuan muc ké toan Viet Nam (Bot 1); > Quyét dinh s6 165/2002/QD-BTC ngay 31 thang 12 ndm 2002 vé vige ban hanh sau Chuan myc ké toan Viet Nam (Bot 2); > Quyét dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 vé viéo ban hanh sau Chuan muc ké toan Viét Nam (Bot 3); > Quyét dinh s6 12/2005/QB-BTC ngay 15 thang 2 nam 2006 vé vie ban hanh s4u Chuan myc ké toan Viet Nam (Bot 4); va > Quyét dinh s6 100/2008/QD-BTC ngay 28 thang 12 nam 2005 vé viéc ban hanh bén Chuan myc ké toan Viet Nam (Bot 6). Theo d6, bao cdo t&i chinh riéng durgc trinh bay kém theo va vige sit dung cac bao cdo nay khong dnh cho cae 46i tong khong duoc cung cap ca théng tin vé cdc thi tuc va nguyen tac va thong Ié ké toan tai Viet Nam va hon nia khong dure chi dinh trinh bay tinh hinh tai chinh, két qua hoat dong kinh doanh va luu chuyén tien te theo cdc nguyén tac va thong I ké toan duge chp nhan rong rai 6 cc nude va ldinh thé khac ngoai Viet Nam. Hinh thir s6 ké toan 4p dung Hinh tha s8 ké toan duge ap dung clla Cong ty 1a Nhat ky chung. Ky k6 ton nm Ky ké toan nam ota Céng ty bat dau tir ngay 1 thang 7 nam nay va két thuc ngay 30 thang 6 nam sau. Bon vj tién t trong ké ton {Bo 040 tai chinh riéng duge Igo bing don vj tién te si dung trong ké toan ca Cong ty 1a ‘VND. 13Céng ty Cé phan Mia dung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) ‘vao ngay 30 thang 6 nam 2020 va cho nam tai chinh két thuc cing ngay 3 32 3.3 3.4 TOM TAT CAC CHINH SACH KE TOAN CHU YEU Tién va céc khoan tong dong tién Tién va cdc khoan tvong ean tik bao gdm tién mat tai quy, tién giti ngan hang, cac khoan dau tu ngan han c6 thoi han 9 Krone aa ba thang, cé tinh thanh khodn cao, oO kha nang ghuyBs 36 dang mann cd lang tn denn va khong co nhieu rii ro trong chuyén d6i thanh tién. Hang tén kho Hang tdn kho duge ghi nhan theo gia thap hon gitte gia thanh 48 dua méi sén pham dén vi irl va didu kign hign tai va gid tr thudn o6 thé thye hien dug, Gia tr thuan 06 thé thy hign duge la gid ban ude tinh eta hang tén kho trong diéu kien kinh doanh binh thuéng trir chi phi uéc tinh 68 hoan thanh va chi phi ban hang wéc tinh, Cong ty 4p dung phuong php ké khai thudng xuyén 48 hach toan hang tn kho voi gid tr duge xa dinh nhu sau: Nguyén vat ligu, cong cu dung - chi ph mua theo phyeng phép binh quan gia quyén cy va hang hoa “Thanh phim va chi phi san xudt, - gia von nguyén vat ligu va lao dong try tiép c6ng chi kinh doanh dé dang phi san xuat chung cé lién quan dugc phan bd dya {trén mizc d hoat dong binh thong theo phyong phap binh quan gia quyen. Du phéng giam gia hang tén kho Dy phong gidm gié hang tdn kho duoc trich lap cho phan gia tri dy kién bj tén that do cae khon suy gidm trong gid tri (do gidm gi, hr héng, Kem pham chat, 16i thé v.v.) 66 thé xay +2 661 voi nguyén vat leu, thanh phdm, hang héa tén kho khac thude quyén sé hau cla Cong ty da trén bang ching hop ly vé su suy gidm gid tri tai ngay két thdc ky ké todn nam. 86 tang hoe gidm khodn dy phéng giém gid hang tn kho duoc hach ton vao gia vén hang ban trén bdo cao két qua hoat déng kinh doanh riéng, Cac khodn phai thu Cc khoan phai thu durgc trinh bay trén bdo cdo tai chinh riéng theo gia tri ghi s® cc khoan pphai thu ti khach hang va phai thu khac sau khi cn triy cac khoan du phong dugc lép cho ‘cdc khoan phai thu kho doi, Dy phong no phai thu kno doi thé hign phan gia tri cla cdc khodn phai thu ma Céng ty dv kign khong cé kha nang thu hai tai ngay két thuc ky ké togn, Tang hogc gidm s6 du tai khoan dy phéng duoc hach toan vao chi phi quén iy doanh nghiép trén bao cao két qua hoat 6éng kinh doanh riéng. Tai san c6 dinh hau hinh Tai sén c6 dinh hu hinh duge thé hién theo nguyén gia tru di gid tri kndu hao Idy ké. Nouyén gia tai san e6 éinh hou hinh bao gdm gia mua va nhing chi phi cé lién quan trvc tiép én vie Gva tai sn vao sn sang hoat dong nhw du kién. Cac chi phi mua sam, nang c&p va di méi tai san cé dinh hau hinh dugc ghi tang nguyén gid ola tai sn va chi phi bao tr, sit chita duoc hach toan vao bao cdo két qua hogt déng kinh doanh riéng khi phat sinh. Khi tai san c6 inh hau hinh dugc ban hay thanh ly, cac khodn lai hoac 16 phat sinh do thanh Ij tai sén (18 phan chénh lech gia gida tién thu thudn ti vie ban tai sén voi gid tr cbn let ca tai san) dug hach toan vao bao cdo két qua hoat dong kinh doanh riéng, 14Céng ty Cé phan Mia duéng Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) ‘yao ngay 30 thang 6 nam 2020 va cho nam tai chinh két thc cing ngay 3. 3.6 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Tal san c6 dinh vé hinh ‘Tai sin 8 dinh v6 hinh duvge ghi nhan theo nguyén gi tri di gi tri hao mon lay Ké. Nauyén gia tai sn c6 dinh vo hinh bao gdm gia mua va nhong chi phi oé lign quan true tgp Gén viee dua tai sén vao sir dung nhu dy kién. Cac chi phi nang cp va déi mdi tai san 06 inh v6 hinh duroe ghi tng nguyén gié cla tal sén va cao chi phi khac duge hach toan vao bao cdo két qua hoat dong kinh doanh riéng khi phat sinh, Khi tai sn ¢6 dinh v6 hinh duoc ban hay thanh I, cdc khoan Iai hoc | phat sinh do thanh ly tai sdn (Ia phan chénh lech git gita tibn thu thuan tir vige ban tal san v6i gid tr cOn lal tia tai san) dvoe hach todn vao bao cao két qua hoat éong kinh doanh riéng Quyén sur dung dat Quyén siz dung 4&t bao a8m quyén siz dung 84t lau dai va tién thué tra truge cho cae hop ‘dong thué Gat cb higu lye trwbe ném 2003 va durgc cp Gidy ching nhan quyén st dung dat Cac quyén sir dung dt nay duge ghi nhan a tai san o6 dinh v6 hinh theo quy dinh cla Thong tu $6 49/2013/TT-BTC do 86 Tai chinh ban hanh vao ngay 25 thang 4 nam 2013 huéng dn ché d6 quan Ij, si dung va trich khu hao tai sén c6 dinh ("Tong tu 45") Khdu hao va hao mon Khéu hao tai san ob dinh hou hinh va hao mon tai sain cé dinh vé hinh duoc trich theo phyong phap khéu hao duréng thang trong suét thoi gian hu dung w6c tinh cia cdc tai san va duoc hach toan vao chi phi san xuat kinh doanh trong nam tal chink nu sau: > Béi v6i cdc tai sn lién quan tryc tiép dén hoat dong san xudt mia duéng, Cong ty trich lap va phan bd du chi phi khau hao cla cd nam tai chinh cho cc thang ma cdc nha may ung hoat dong, thong thong tir thang 1 dén thang 3 va thang 11, thang 12 eda nam {ai chi > B61 vOi cdc tai san phy vy cho hoat dong quan ly chung va cdc hoat dong kinh doanh kkndc. Cong ty trich [gp va ghi nhén chi phi Khu hao/hao mon déu cho cdc thang trong nam tai chinh. ‘Thoi gian hu dung w6c tinh clla céc tai sn due Cong ty 4p dung nhu sau: Quyén stv dung &t lau dai Khong kndu hao Quybn a dung At cb thi han 20-50 nam Phan mém may tinh 5-8nam Nha xwéng va vat kién trae 5-50 nam May méc, thiét bi 5-20 nam Phuong tign van tai 8-20 nam “Thidt bi van phong 3-10 nam Cay xanh lau nam 8-23 nam 15Céng ty Cd phan Mia duéng Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tép theo) vao ngay 30 thang 6 nam 2020 va cho nam tai chinh két thc cing ngay 37 3.8 39 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Chi phi di vay Chi phi 6 vay bao gdm Ia tin vay va cdc chi phi khéc phat sinh lign quan tryo tiép dén cae khoan vay cla doanh nghiép. Chi phi di vay dugc hach toan nhy chi phi phét sinh trong nam goai trir cdc khodin duoc vén héa nhu theo ndi dung cla doan tiép theo. Chi phi di vay lign quan tryc tiép dén viec mua sm, xay dung hod hinh thanh mot tai san cu thé c&n c6 mét thai gian di dai dé c6 thé dura vao str dung theo myc dich dinh trudc hoa 68 ban dugc von héa vao nguyen gia cla tai sdn dd. Chi phi tré tree Chi phi te traée bao gdm cde chi phi tra tree ngan han hoge chi phi tré true dai han trén bang c&n d6i ké toan riéng va dug phan bé trong khong ther gian tr true hoa thei gian cae lol ich kinh t& tong ng duce tao ra tir céc chi phi nay. Tidn thué ct tr trate Tién thue dt trd true bao gdm s6 du cha phan b& hét ca khodin én thué d&t da tré theo 4c hop dong thué dat voi thoi han tir 30 dn 35 nam. Theo Thong tu 45, khodin tien thue dat {ra tude néitrén dugc ghi nhan nhur chi phi tra truréc dai han va durgc phan bé vao chi phi trong thé’ gian cén Iai cla hop ding thué. Cac khodin dau tr iu tu vao c6ng ty con Cc khoan du tu vao céng ty con ma trong 46 Céng ty ndm quyén kiém soat dug trinh bay theo phuong phap gia géc. Céc knodn phan phdi ma cong ty me nhgn duge ti s6 loi nhuan lly ké cia cbng ty con sau ngay Cong fy nam quyen kiém soat duoc ghi nhan vao kat qua hoat dong kinh doanh riéng ‘ca Céng ty. Céc khoan phan phéi khdc duoc xem nhur phan thu hbi cia cdc khoan dau tu va duge triv vao gid tri dau tu, du tu vao cong ty lién két Cc khodn au tu vao ong ty lien két ma trong 46 Céng ty cb anh huéng dang Ké dee trinh bay theo phuzong phap gid g6c. Cac khoan phan phéi ti’ Ioi nhuan thuan ldy ké cia cac céng ty lién két sau ngay Cong ty co nh huéng dang ké duoc ghi nhan vao bdo cdo két qua hoat dong kinh doanh riéng cia Céng ty. Cac khodn phan phéi khac dug xem nhu phan thu héi cac khoan dau tu va duce trie va0 gia tr dau tu, éu tw gop vin vao cée don vi khéc ‘Dau tw gop vin vao cdc don vi khac duge ghi nhan theo gid géc. Due phong gidm gia tri cc khoan au tr Dy phdng cho vige gidm gia tri cua cdc Khoan du ty duge lap khi 6 bang ching che chain ccho thay cd sy suy gkdm gia tri cla cdc khoan du ty nay vao ngay két thie ky Ké toan. Tang hoae giém s6 du dy phdng duoc hach toan vao chi phi tai chinh trong bo cao két qué hoat ‘dng kinh doanh. 16Céng ty Cd phan Mia duéng Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) ‘yao ngay 30 thang 6 ndm 2020 va cho nam tai chinh kat thuc cing ngay 3.10 amt 3.12 3.13 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Cae khodn adu tu (\iép theo) Bau tu ndm git’ aén ngay déo han Cac knodn dau ty nam gid dén ngay déo han Sizg¢ ghi nhan theo gia géc. Sau khi ghi nhan ban dau, cac khoan dau ty nay duge ghi nhan theo gia tri cd thé thu héi. Cac khoan suy gidm gid tri clla khodn dau tu: néu phat sinh dugc hach toan vao chi phi tai chinh trong bao cdo két {ua hoat dong kinh doanh riéng va gidm tir trwc tiép gid ti Gute. Cae khoan phai tré va chi phi trich trée ‘Cac knoan phai tra va chi phi trich truéc duge ghi nhan cho s6 tién phai tra trong tong lai lien quan dén hang héa va dich vy 48 nhan duoc khong phy thudc vao viee Cong ty d& nhan due héa don cia nha cung cép hay chua. Céc nghiép vy bang ngoel te Cc nghiep vy phat sinh bang cdc don vi tién té khac voi don vi tidn 18 ké toan cla Cong ty (VND) dugc hach toan theo ty gia giao dich thuc té vao ngay phat sinh nghigp vy theo nguyén tac sau: > Nghigp vu lam phat sinh cac khoan phai thu duoc hach toan theo t) gié mua cla ngan hang thueng mai noi Gong ty chi dinh khéch hang thanh toan; > Nghigp vy lam phat sinh cdc khoan phai tra dug hach todn theo ty gia ban cua ngan hang thuong mai noi Cong ty dy kién giao dich; va > Giao dich mua s4m tai san hoc cdc khoan chi phi duge thanh toan ngay bang ngoai te (khéng qua cac tai knoan phai tra) duoc hach todn theo ty gié mua ca ngan hang thuong ‘mai noi Céng ty thyc hign thanh ton. Tai ngay két thuc ky ké toan nam, e&c khoan muc tién 18 cb gc ngoai te duoc danh gia lal theo ty gid giao dich thyc té tai ngay cla bang cén di Ké toan riéng theo nguyén tac sau: > Cac khoan mye tién te durec phan loa a tai san Gg hach togn theo ty gia mua cla ragan hang thuong mai noi Cong ty thyéng xuyén cé giao dich; va > Cac khodn myc ti8n te duge phan lalla ng phai tr8 dugc hach toan theo ty gia ban cla nngan hang thuong mai noi Céng ty thuréng xuyén c6 giao dich “Tat cd céc khoan chenh lech ty gid thy t& phat sinh trong nam va chénh lech do danh gia lal 6 du tién t& c6 géc ngoai t8 cubi nam dugc hach tozn vao bao c4o két qué hoat dong kinh soanh riang Cé phiéu quy Céc.eéng cu vén chil sé hou durge Céng ty mua lai (cb phiéu quy) due ghinhan theo nguyén ‘gi va tru vao von chi sé hitu. Cong ty khong ghi nhan céc khoan [8V/(16) khi mua, ban, phat hhanh hode hiy cdc cng cy von chi s6 hiru cia minh, Phan chia loi nhugn Loi nhugn thuan sau thué thu nhap doanh nghiép c6 thé ayo chia cho cdc ob dong sau khi duoc Bai hoi dbng cb dong phé duyet va sau khi da trich lap cdc quy du phong theo Bigu lé ca Céng ty va cc quy dinh cla phap luat Viet Nam. Cong ty trch lap ode quy dy phéng sau tr igi nhuén thudn sau thué thu nhap doanh nghigp cia Cong ty theo dé nghi cua Hoi déng Quan tri va duvgc cae cb dong phé duyét tai Dai hoi ddng cB dong thuréng nién: 7Céng ty Cé phan Mia ung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) vao ngay 20 thang 6 nam 2020 va cho nam tai chinh két thdc cing ngay 3.13 3.14 3.15 3.16 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Phan chia Ioi nhusn (tiép theo) Quy dau tur phat trién Quy nay duge trich lap nh&im phuc vu vie mé rong heat dong ho&c dau ty chidu sau cla Cong ty. Quy khen thuéng, phic loi Quy nay dugettrich ap 8 khen thudng, khuyén Khich vat chat, dem lal Igi ich chung va nang cao phic loi cho céng nhan vien, va duge trinh bay nhu mot khoan pha tré tren bang can 666i KE toain riéng. Quy phat trién khoa hoc va céng nghé ug phét trién khoa hoc va céng nghé duoc trich lap 68 tao nguén dau ty cho hoat Gong khoa hoc va cong nghé ciia Cong ty theo huréng dan tai Nghi dinh 95/2014/NB-CP do Chinh phd ban hanh ngay 17 thang 10 nam 2014 va Thong tu lién tich s6 12/2016/TTLT-BKHCN- BTC do BO Khoa hge va Céng nghé va BO Tai chinh ban hanh ngay 28 thang 6 nam 2016, 85 tien trich quy hang nam dugo Chi tich Hoi déng Quan tr) Cong ty phé duyét dua trén ké hoach chi tigu cho hoat déng phat trién khoa hoc va cng nghé hang nam va Khong vuot qua 40% thu nhap chiu thué truée khi tinh thué thu nhap doanh nghiép. Sé tién trich quy duoc ghi nhan vao béo edo két qua hoat dong kinh doanh riéng ‘86 tin trich quy phat trién khoa hoc va cdng nghé dvgc chap nhgn la chi phi éurge Khdu ter ‘cho muc dich xée dinh thué thu nhap doanh nghigp. Trong thoi han 5 nam, ké ty nm ké ep nam trich lap, néu Quy phat trién khoa hoc va céng nghé khong dugc sir dung hoac sit dung khong hét 70% hoae sir dung khong ding myc dich, Céng ty sé phai nop Ngan sich Nha uéc phan thué thu nhap doanh nghiép tinh trén khoan thu nhap da trich l@p Quy ma Khong ue sit dung hoge sir dung khong hét 70% hodc sir dung khong ding myc dich va phan la phat sinh tir 6 thué thu nhap doanh nghigp 46. Nguén kinh phi su nghiép Ngudn kinh phi su nghiép [a cdc khoan kinh phi durgc cép bdi Ngan séch Nha nude va duoc phe duyét b6i cdc co’ quan quan ly nha nvéc dé thuc hién céc du’ an, chuong trinh muc tiéu khong vi myc dich Iai nhuan, Ghi nhén doanh thu Doanh thu doe ghi nan khi Cong ty c6 kha nang nhgn dugc cdc lol Ich kinh té co thé xc dinh dugc mat cach chac chén, Doanh thu duoc xéc éinh theo gid tr hgp ly lia cac Khon 3 thu hode sé thu duge sau khi trv di cdc khoan chiét khdu thong mei, giam gia hang ban vva hang ban bj tra igi. Cac diéu kién ghi nhan cu thé sau day cing phai dugc dap tng khi ghi rnhan doanh thu: Doanh thu ban hang Doanh thu ban hang 4u9e ghi nan khi cdc ri ro trong yéu va céc quyén sé hu hang hoa a dug chuyén sang nguei mua, thuéng [a tring vi thoi diém chuyén giao hang héa. Doanh thu cung odp dich vu Khic6 thé xac dinh dugc két qua hop ding mét cach chdc chan, doanh thu sé dug ghi nhan dura vao mie 46 hoan thanh cong vige. Mire do hoan thanh cong viée dge xéc dinh theo kkhdi luong cong vige d& dug khach hang xée nhan. 18 "Cong ty Cé phan Mia dung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) vao ngay 30 thang 6 nm 2020 va cho nam tai chinh két thic cling ngay 3.16 3.17 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghi nhan doanh thu (tiép theo) INéu khong thé xée inh duroc két qua hop dng mét céch chéc chén, doanh thu sé chi doc ghi han & mie c6 thé thu hai éuvge cia c&c chi phi da duge ghi nhan Tibn t&i Doanh thu duge ghi nhan khi tin Iai phat sinh trén co 58 dén tich (cé tinh Gn Ioi tee ma tai ssn dem Iai) trir Khi kha nding thu hei tidn Iai khong chdc chan C5 tire Doanh thu duge ghi nhan khi quyén due nhan khoan thanh todn ¢6 tie cla Géng ty duoc xéc lap, Thué Thué thu nhap hign hanh ‘Tai sn thué thu nhap va thué thu nh@p phai ngp cho nam tai chinh hign hanh va cdo nam tai chinh truée duoc xac dinh bang sé tién du kién duoc thu hdi tir hoe phai nop cho co quan thud, dva trén cde mire thué sudt va cdc luat thud c6 higu lye dén ngay ket thic ky ké toan nam. “Thué thu nhap hign hanh duge ghi nhén véo két qua hoat dong kinh doanh riéng ngoai tr trong hop thué thu nhap phat sinh ign quan dén mét khoan myc dugc ghi thang vao vén cha s@ hd, trong truéng hop nay, thué thu nhép hién hanh cing due ghi nhan tryc tiép va0 von chil sé hitu Cong ty chi duoc bi tr c4c tai san thué thu nhap hign hanh va thué thu nhap hién hanh phai nop khi Cong ty ¢6 quyén hop phap duge bu tri git tai san thué thy nhap hién hanh vei thué thu nhap hién hanh phai ndp va Céng ty dy din thanh toan thué thu nhap hién hanh hai nép va tai san thué thu nhap hign hanh trén co $6 thuan. Thué thu nhap hoén lai ‘Thué thu nhap hodin Iai duge xéc dinh cho cc khoan chénh Iéch tam tho’ tai ngay két thuc ky ké toan nam gid'a co’ s6tinh thué thu nhap clia cae tai san va ng phai tré va gia tr ghi s6 cla ching cho myc dich lap béo cdo tai chinh ring, ‘Thué thu nhap hod lai phai tra duoc ghi nhan cho tat ed cae khodin chénh Iéch tam thoi chi thué, ngoai tri: > Thué thu nh§p hodin lai phai tra phat sinh tty ghi nhan ban dau cla mot tai san hay ng” pai tra tir mot giao dich ma giao dich nay khéng c6 anh huréng dén loi nhuan ké toan va gi nhuan tinh thué thu nhap (hoac [6 tinh thud) tai thoi diém phat sinh giao dich; > Cc chénh lech tam thoi chju thué gan lin voi cdc khodn dau tu vao cac céng ty con, cong ty lién két va céc khoan vén gop lién doanh khi Céng ty 6 kha ning kiém soat thei tgian hoan nhap khoan chénh lénh tam thoi va chac chan khoan chenh lech tam thoi sé iknong doc hoan nhap trong tuong lai cé thé dy dogn Tai san thué thu nhap hodn lai can dure ghi nhan cho tat cd cac chénh Iéch tam thoi duge khdu trix, gia tri doe khdu trir chuyén sang cdc ky sau cla cac Khoan [6 tinh thué va céc khoan uu dai thué chu sir dung, khi chdc chan trong ttrong lal sé cé loi nhuan tinh thué aé sir dung nhing chénh léch tam thoi dugc khau tru, cde khodin 16 tinh thué va cac wu dai thué chua sir dung nay, ngoai tr 19Céng ty Cé phan Mia dung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) vao ngay 30 thang 6 nm 2020 va cho nam tai chinh két thac cing ngay 3.47 3.18 3.19 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Thué (tiép theo) Thu thu nhép han fa (iép theo) > Tai san thué hodin ai phat sinh tir ghi nhén ban du cla mét tai sdn hode no pha trd ti mot giao dich ma giao dich nay khéng 6 anh huéng dén Ioi nhuan ké toan va loi nhuan: tinh thué thu nhap (hoc [8 tinh thué) tai thi diém phat sinh giao dich; > Tt cd cde chénh lech tam thoi duoc khdu triy phat sinh tir cdc khodn dau ty vao céo cing ty con, céng ty lién két va céc khoan vén gép lién doanh khi chac chén la chénh enh tam tho’ sé dugc hoan nhap trong twong lai cd thé dy Goan dugc va cé Igi nhuan chiu thué 48 sir dung dugc khoan chénh léch tam théi do. Gia tr ghi s6 oda tai san thué thu nhap hodin lai phai duoe xem xét Iai vao ngdy két thic ky ké toan nim va phai giém gia tri ghi sé cla tai sén thué thu nhap hoain lai dén mirc bao dam cha chin ¢6 di loi nhuan tinh thué cho phép Io! Ich ca mot phan hoc toan bo tai san thué thu nhap hoan lai dugc st’ dung. Cac tai san thué thu nhap hoan Iai cha éuroe ghi nhan truge day duoc xem x6 fl v0 ngay Két thi Wy ké toan nam va dug ghi nhan khi chéc chan cé i igi nhuan tinh thué trong tong lai dé c6 thé sir dung cac tai san thué thu nhap hodin lai chura ghi nhan nay. Tai san thué thu nhap hoéin lai va thué thu nhap hod lai phai tra duoc xac dinh theo thus sudt du tinh s& 4p dung cho n&m t8i chinh khi tai s2n dug thu hdl hay ne phai tra duge thanh toan, dya trén cde mifc thué suat va luat thud c6 hidu lye vao ngay két thuc ky ké toan nam. ‘Thué thu nhap hodin lai durge ghi nhan vao béo cdo két qu hoat dong kinh doanh riéng ngoai tir truéng hop thué thu nhép phat sinh ién quan dén mét khoan muc durge ghi thang vao vn chi s6 hau, trong trong hop nay, thué thu nhap hodin lai cing duge ghi nhan tryc tiép vao vén chi sé hau. Cong ty chi duge bu triv cdc tai san thué thu nhap hoan ial va thué thu nh@p ho8n Iai phai tra khi Cong ty cé quyén hop phap évgc bi trir gia tai san thué thu nhap hién hanh voi thué thu rnhap hién hanh phai nép va cdc tai sn thué thu nhap ho&n lai va thué thu nhap odin Iai pha {rd nay lién quan toi thué thu nhap doanh nghigp durgc quan ly bai cing mét co quan thué > d6i voi cling mét don vi chlu thud; ho&e > Ong ty dy dinh thanh toan thué thu nhap hién hanh phai ngp va tai san thué thu nhap hign hanh trén co’ sé thuan hod thu hai tai sén dng thoi voi viée thanh toan ng phai tra trong ting kj turong lai khi cac khoan trong yéu ota thué thu nhap hoan lai pha td ho&e tai san thué thu nhap hon Iai dug thanh toan hoa thu hb. Théng tin theo bé phan Hoat dong chinh cilia Cong ty [a sn xuat cdc s8n phdm, dich vy néng nghiép. Déng thoi, hoat dong san xuat kinh doanh ca Cong ty chi yéu duge thuc hién trong lanh thé Viet Nam. VI Vay, rio va ty suat sinh ldi cla Céng ty khong bi tac déng chu yéu bai nhiing khac biet ve ssn phém ma Céng ty san xuat ra hoa do Cong ty hoat dong tal nhiéu khu we dia ly khéc hau, Do 46, Ban Tang Giém déo nan dinh la Cong ty chi co mot bo phan theo hoat ong kinh doanh va khu vue éia Ij. Theo 46, Cong ty Khdng cn phai trinh bay théng tin theo bo phan. Céc bén lién quan Cac bén due coi a bén lién quan cia Cong ty néu mot bén co kha nang, tryc tiép hoge gian tip, kiém soat bén kia hoa gay anh huéng dang ké toi ben kia trong viée ra cac quyét din {i chinh va hoat dng, hode khi Céng ty va bén kia cing chiu su kiém soat chung hoae anh huéng dang ké chung. Cac ben lién quan o6 thé la céc cng ty hod cac ca nhn, bao gbm 4 cdc thanh vien mat thiét trong gia dinh eta ho. 20Céng ty Cé phan Mia dung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) vvao ngay 30 thang 6 nim 2020 va cho nam tai chinh két thc cung ngay 62 CAC GIAO DICH MUA BAN, SAP NHAP QUAN TRONG TRONG KY Chuyén nhugng Céng ty Cé phan Mia durong Nong Céng \Vao ngay 5 thang 10 nm 2019, Cong ty 4% hoan thanh viée chuyén nhugng toan bo khoan au tu ota Céng ty tai Cong ty Cé phan Mia dudng Nong Céng cho mét d6i téc ca nhan voi tng gia phi chuyén nhueng la 25.980.000.000 VND theo Nghi quyet Hoi ddng Quan tr 56 468NQIDLS-HBQT. Theo 66, Cong ty Cd phan Mia durong Nong Cong khéng cbn la cong ty con ca Cong ty ké tir ngay nay. TIEN Bon vitinh: VND 86 cudi nim 86 déu nam Tién mat 252,843,555 128.878.3565 Tién gd ngan hang 21.724.287.416 __ 13.491.101.917 TONG CONG 21.977.130.971 __13.619.980.272 PHAI THU KHACH HANG VA TRA TRUOC CHO NGUO! BAN NGAN HAN Phai thu ngan han cia khéch hang Bon vi tinh: VND S6 cudi nm ‘6 du nim Phai thu ngén han ter khach hang 667.180.150.933 87.069.281.827 = Géng ly TNHH Nude giai Kat Suntory Pepsico Viet Nam 448.550.973.625 69.782.947.500 = Ce khodn phai thu knach hang khéc 178.629.177.308 17.286.334.327 Pai thu ngén han tir cdc ben lién quan (Thuyét minh 86 32) ___2921,603.000 _6.423.524.821 TONG CONG 70.101.753.933 __95.492.806.648 Dy phong (6.233.736.691)__(4.600.505.726) Tré trurée cho ngudi ban ngan han Bon vitinh: VND ‘$6 cudi nam $6 dau nam Tra rude cho ngudi ban ngén han 203.671.948.143 139.719.083.106 Tra truée tign mua nguy6n vat liéu cho hop tac x8 va hd nong dén 138.326.439.365 136.597.978.021 Cong ty TNHH SIG Combibloc 23,528.570.277 - Cong ty TNHH Bu tu va HE try thong mei SH 21.941.331.460 : Tra tne6c cho nguoi ban khc 49.875.608.041 3.121. 105.085 Trd trude cho ede ban lién quan ngan han (Thuy8t minh 6 32) 18.452.096.431 __15.733.923.332 TONG CONG 222.124.045.574 __ 155.453.006.438 Dy phéng (1.104.462.620) (968.450.000) 2tCéng ty Cd phan Mia dung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tip theo) v0 nigay 30 thang 6 nam 2020 va cho nam tai chinh kétthac cing ngéy 7 (CAC KHOAN PHA! THU KHAC Ngin han Pha thu ti hop dbng hop tackinh doanh voi Cong ty TNHH Tye pham Céng nghé cao ‘Tam Phi Hung hai thu Céng ty TNHH “Trung tam Nghian cu va Phat tién Néng nghiép Céng nghé cao Lim Son Tam tng cho can 66 cng nan vin Cae khodn cho vay khong li sua Phai thu v chuyén nihugng 2} phan hai thu Higp Roi mia ayong Lam Son Pha th kde Dai han Phai thu ti hop aéng hop tackinh doanh voi Cong ty TNHH Taye phém Gong nahé c20 Tam Phil Hung iy quy dai han TONG CONG Trong 46: Phi thu khéc hai thu ngdn han khéc {ieee bén lién quan (Thuyét minh s6 32) Phi thu dai han kha to” cede bén ién quan (Thuyét minh s6 32) 2.771.807.104 = _2.030.487.399 2 190.420.688.036 _ (8.504.060.306) 59.55% Bon vi tinh: VND 86 cubinim _____s6.¢u nam Gi abo Dy phéng Gidgdo | Dyrphong 25.242.404.305 = 11.089,008.557 7 23,444.838,329 = 17.671.743.386 : 22.197.557.902 = 16.694.894.123 - 8.504.060.3068 (8.504,060.306) 8.504.060.3068 (8.504.060.306) 7.960.000.000 : - 2 = 3.873:880.000 . 21.774 _(8.504.060.306) 13.980.024.989 = 13,350.024.989 - 4470.000.000 : : : 14,820.024.989 = 143.350.024.989 104.940.693.025 _ (8.504.060.3068) _72.908.148.760 (8.504.060.306) 18.877.691.323 2.131.473.659 72.713.076.713 157.426.648.112 13,350.024.969 13.350,024.989 22Céng ty Cd phan Mia duong Lam Son B09-DN ‘THUYET MINH BAO CAO TAI CHINH RIENG (tiép theo) ao ngay 30 thang 6 nam 2020 va cho nam tai chinh két thuc cung ngay 8, DY PHONG PHAI THU KHO 80! on vj tinh: VND ‘Nm nay Nam trute $6 éau nam 114.074.016.032 13,621.462.182 Dy phong trich lap trong nam 768.243.585 452,553,850 86 cubi nam 14,842.269.617 __14.074.016.032 Trong a6: ‘Dy phéng phai thu khéch hang ngén han (Thuyét minh 86 6.1) $.233,736.691 4.600.505.726 Due phéng tra tude cho nguoi ban ngan han (Thuyét minh sé 6.2) 1.104,462.620 969,450,000 ‘Dur phéng cc khodn phai thu khéc (Thuyét minh s6 7) 8.504.060.3068 8.504.060.3086 9. HANG TON KHO on vi tinh: VND $6 cudi nim $6 dau nim Gia gbo ‘Dy phong Giégde ~— Duphong ‘Thanh pham. 120.748.711.288 (2.716.046.6386) 320.902.308.255 - Hang hoa 46 808.810.307 = 22.091.975.719 - Nauyén ligu, vat ligu tén kho 22.371,585.642 (863.572.504) _17.264.823.168 (563.572.504) Chi phi san xuat kinh doanh d& dang 3.228.797.194 = 10.155,501.637 - Cong ey, dung ey ——1.207.333.101 = 694,342,972 - Hang mua dang i trén duéng 308. 108.899 : 7 TONG CONG 194.673.346.429 _(3.279.619.142) _ 370.508.948.751 (563.572.504) 234 ‘61 9S Yul pAMUAL Ie Keg YUL 90np NYU AEA UROUX dD OYD OG WED UES 11 WEI DBL Ia yeluy ‘dow Kew 9s 30w eA Z Os Bugg AeW EUN END iq T9IU) “OO! 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OyO OY HNIN L3ANHL Na-6oa uog we7 Buonp ew ueyd 99 Ay Bug9Céng ty Cd phan Mia dung Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tip theo) ae ngay 30 thang 6 nam 2020 va cho nam tai chinh két thac clung ngay 14. TAISAN CO BINH VO HINH ‘Bon vjtinh: VND Quyén si? Quyén sirdung Phd mém dung dat idu dai dét cd thoi han may tinh Téng cong Npuyen at 6 abu nam 18.037.780.000 _13.157.797.517 _9.908.070.718 41.498.657.295 6 cusi nam 19.037.780.000 13.157.797.517 9.303.070.718 41.498.657.235, Trong 6: ‘B& hao mon hét . ~ 9.187.279.718 9.187.279.718 Gia tej hao mon lay ké: $6 dau ném = 1,.277.028.000 9.156.319.723 10.433.347.723 ~ Hao mon trong nam 285.532.308 54.120.000 339.652.308 $6 cubi nim = _1.562.560.308 _ 9.210.490.723 _10.773,000.031 Gia tri con Iai se amine 19.037.780,000 11.880.769.517 __146.759.095 _31,065.300.512 sb cubi nim 18.097.780,000 11.595.237.209 _62.630.095 0.725.057.204 12. CHI PHI XAY DUNG CO’ BAN DO DANG. Bon vi tinh: VND $6 cudi nam $6 dau nam Dy én Céng vien sinh thai Thanh Tam 134.996.745.525 99.797.693.506 Dy én Trung tam Ché bién Nong san Cong nghé cao Lam Son 440.072.118.941 - Dy an Nha may Ché bien sita gao. 31.042.259.559 : Dy an Trung tam Céng nghé cao Lam Son 30.366.333.204 30.366.333.204 ‘Dy dn nudi cdy mia m6 16.747,188.074 16.202.625.481 Dy én Tram Huong 8.542.424.462 8.325.864.612 ‘Dy an khac 1.439.671.000 2.789.491.409 TONG CONG 262.606.740.765 _ 156.482.008.212 25poy ago nyu Bund ¥9x ual Aj Bud ‘uoD Aj Bugo 69 [ey 16 LRU nud go END 9 tueoy Bunyo yoip oe16 ues ual YA walU 20NP enyo KeU IA Lop 2¢9 eno neIud go op OBL UDA doB 4 NED doy in #6 e16 YUeD 9 apIKA URS Un Buouy 929 26np dey nig enyD A) BUG ‘Uog wer ew Buon ng URUE gO A BURD OBA A} NEP UBOUY oq UDI BudNYU UBANLO Ep Ai BUND “6Loz WRU e BUELA vz AEBU ORA (.) 6u99 5uoN Buono eI URUE 90 A BURD OBA my NgD UROHH oa UEOI BUAMYU UBANUD EP A} BUND ‘BLOZ WU OL Bue S ARGU CRA () aeeeibeiciee Wevesreoree) szrsevery see Teeeae Larvae URPEETTEOSD SUraCNUaT eee : woven eee = ‘sor eo Demo oovaos zzz coooosezz oseuzz oovoossuz'z coocosez2 — osozz O02 $9 728% Ooesror162 Seez8¢ O08 SrePu8 corsreriez — sea-z0z 000'000 000°. ‘900000000: 000004 = : : oorsprise'st ooespr ise st ooeserises corserises Seer1996E%1 (Pow'saE EPL) —oD0.000000S oON'ONE' oDoCCO'DGDSI - 0000000001 co0‘08's (oo0o00;005'12) oowvoec0s'tz ono ste (000'000°005'12) o0'000005'12 cov 0st'z sscriseserL (rossee'tve'tz) ooo v00 00st 00 000'000'S+ (000000 005"s2) o00'000'008'9e zrogeez08'8 aro see aes eereosei0® (enezev'eert) cheer zee ov an0'e00'set - 00 000 00reet cov .00 00084 - 000'000 von ee ooo ooa coe 000 co0'00e'@ 00'000'00e 8 000 000.006 8 (00000000811) c00'000'00%'LE covaH' - (oo 000'00%'+1) 000;00000" HE sobezsscreh (weR'sLEe9) —c00-00000FE! COOAIET sarvEDVEH'EL UeesEE'ere) — oD0 ODDEST ooDOSeL orooo ssc cov oa00s6 1 o00s8e+ oorogaE6eL coo onoose': 000 98¢+ 00 C55 966 1Z See E06 966 12 see b08 96€ 12 988 E58 960 12 00000 086 $2 ‘0000008652 oonoers = : : ‘POO'ELT'SOS LEZ (ves sZe'eaL'tL) ezE'6RE BOE CRT Ver'eez'sze'coz (Lep'esszes'eL) azsGee ROK LIZ gemones — Suouing 29891 fraud ge) gsuBine® — Biowdiag ap 1D (npuud go) sslon 9s suon 95 wo gD PS RUHR gS NA ‘dui A uo: Na-6o ‘N09 ONOL ‘udu ofp feBu upp 2x6 WRU ma MG 41 wer ew Buon URYS 99 A Bue 1 Bupnp BW A B29 B09 (4) os wie) yew Buon m nga upud 90 fi 6490 29 IA Uap of gn GOB m1 MG ugnx. uN — Uos wer up wa maga URE 9D 4 BUED 9G Au ~ wey nd upud 99 A 8409 94 Ua A Bupa ea aa NEG uog wer SiN en Jews Boma HNL A UG og we 09 ‘u6u Bvgo doiuéu Buon up Puc em ino upBN wi BUNHL HIN A B40 wos wey—uy que. Uain Yue BAY HAIL A B40, ung ne wea. 909 ‘2y6u 6ug9 weud om HHL AV BUG ‘emu Fa Uos we up eu mi neg URUs 9D A BUED tag we Hoa UPd UR 20 A B40 ‘eA 08g Ug HET HNL A 8199 () 8199 f5ugn Gugep ayy upud 90 i se ‘u09 Ai Bupa en mi ng NVHIVGHNIHOILALAya “th ‘Ae6u Buno anu 394 yulup fei weU OUD en OzOZ WHEL 9 BuELA OE AeBU CER (0@y dan) ONZIY HNIHO fyL OVO OVS HNIW L3ANHL uog we) Buanp el ueyd 9D A BuggCéng ty Cé phan Mia duong Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG GIA NIEN B0 (tiép theo) vvao ngay 30 thang 6 nm 2020 va cho nam tai chinh két thc cing ngay 13. 13.4 13.2 13.3 ‘DAU TU TAI CHINH DAI HAN (tiép theo) Dau ter vao cdc céng ty con Chitiét cdc khodn dau tu vao cée c6ng ty con duge trinh bay tai Thuyét minh s6 1 Dau tu vao cae céng ty lién két Ty bidu quySt (%) Tén don vi ‘$6 cudi nam 86 déu nam Cong ty Cé phan Rugu Viet Nam - Thuy Bién 38,20% 38,39% Cong ty Cé phan Bau tu Phat trién Lam Son ~ Nhu Xuan’ 30% 30% () Céng ty Cd phan Ruou Viet Nam - Thuy Bién Cong ty C8 phan Rugu Viet Nam-- Thuy Bin duge thanh lap theo Luat Doanh nghiép ‘cia Viet Nam theo Gidy chung nhan dau tu s6 012032000254 do Ban Quan ly Cac khu ‘Céng nghiép va Ché xuat Ha Noi cAp vao ngay 20 thang 9 nm 2007. Cong ty nay co ‘ru se chinh tai Lo CN-B3, Khu Céng nghiép Phd Nahfa, xa Pha Nghia, huyen Chyong My, thanh phd Ha Noi. Hoat dong chinh céa Céng ty Cd phn Ruou Viét Nam - Thuy ‘Bién la san xuat, pha ché va kinh doanh cdc san pham rurgu, 66 uéng, Tai ngay 30 thang 6 nam 2020, Céng ty ndm 38,39% phan vén chi sé hou trong cong ty lién ket nay. (i) Céng ty Cé phan bau tur Phat trién Lam Son — Nhu Xuan Cong ty Cé phan Bau tw Phat trién Lam Son — Nhu Xuan la cong ty 8 phan duge thanh lap theo Gigy chung nhan dang kj kinh doanh s6 2801700568 do Sé Ké hoach va Dau tu tinh Thanh Hoa cép ngay 18 thang 7 ném 2011. Céng ty nay 66 try 86 chinh tal thon 8, xa Xuan Hoa, huyen Nhu Xuan, tinh Thanh Héa. Hoat dong chinh etia Céng ty CO phan Dau tu Phat trién Lam Son — Nhu Xuan la trong cay mia, cung cap dich vy trdng trot, chan nu6i va kinh doanh céc sén pha tir trdng trot, chan nudi. Tai ngay 30 thang 6 nam 2020, Cong ty ndm 30% phan vén chi s8 hou trong cong ty lién két nay. Dau tur ndm gitt dén ngay aéo han ‘Bay Id Khodin Gu tu vao trai phigu cila Ngan hang Thuong mai C8 phan Céng thong Viet Nam véi ky han 10 nam va ddo han vao ngay 29 thang 10 nam 2029. Lai suat cia tral phiéu nay €urge xde inh bang li sust tham chleu Cong 1.2 4mam va duge thanh togn hang nam. Céng ty 64 st? dung khoan trai phiéu nay lam tai san dm bao cho cac khoan vay nh dec trinh bay tai Thuyét minh 86 19, 27Céng ty Cd phan Mia duéng Lam Son B09-DN THUYET MINH BAO CAO TAI CHINH RIENG (tép theo) ‘yao ngay 30 thang 6 nam 2020 va cho nam tai chinh két thac cung ngay 14. CHIPHI TRA TRUOC Don vitinh: VND $6 cudi nam 86 déu nm Ngan han ‘Chi phi hé tro hd néng dan 1.426.459.326 4,781.328.308 Chi phi khéc 4.847.255.161, 884.826. 704 TONG CONG 3.273.714.487 __5.866.155.012 Dai han Tian thue aét tré truée 30.741.618.867 _31.858,758.016 Cong cy, dung cy 2.363.949.289 __ 3.658.873.8268 TONG CONG 33.105.568.156 ___35.417.631.844 45, PHAITRA CHO NGUOI BAN VA NGU®OI MUA TRA TIEN TRUOC 15.1 Phéltré ngudi ban ngén han Bon vj tinh: VND $6 cubi nam $6 déu nam Gié ti S606 kha nang Gid tri Sd 06 kha néing tré no trang Phai tré nguai ban ngén han 449.449.454.652 49.449.454652 53,030.578.173 §3.999.578.173 ‘Cong ty TNHH Guangxi Nanning Qiaolong Intemational Trading 16.913.925.173 16.913.925.173 . - ng fy C8 phén Bao bi VLC 2.963.343.506 2.963.343.508 3.361.145465 | 9.951.145405 Phai tra ngudi ban knee 29.572.185.973 29.572,185.973 50.568.432.708 50.588.432.708 Phai tra cho cac bén ign quan (Thuyét minh s6 32) 196.042.712.186 _56.042.712.186 _ 6.401.880.932 _6.401.889.952 TONG CONG "105.492.166.638 105.492.166.838 _60.241.488.105 _60.941.468.105, 15.2 Nguoi mua tra tién tree ngén hen Bon vi tinh: VND ‘S86 cudinam 86 ddu ném Nguoi mua tra tién twee ngén han 5,009.378.617 —5.759.360299 Cong ty TNHH Kim Ha Viet 1.359.257.000 - Cong ty Tréch nhiém Hou han Toan Lec 394.643.967 -4.171.877.178 Nguoi mua tra tién truée ngén han kde 3.315.477.650 — 1.567.483.121 Ben lign quan ted tin trade (Thuyét minh s6 32) §.512.302,000 222,888,000 TONG CONG 410.521.680.617 __5.982.248.299 28