bao cao ta' cfi in1-1 da 1)u'qc kiem toan - bvsc.com.vn · cow ty co phan xang dau dau...
TRANSCRIPT
COW TY CO PHAN XANG DAU DAU Kid QUANG NINA
(Thank hip gal mrirc Ccing hoes X 1 Inii Clni ;whin 110 Nuns)
BAO CAO TA' CFI iN1-1 DA 1)U'QC KIEM TOAN
Cho Bain ti i chinh 1(ti thtic ngay 31 fining 12 niini 2015
CONG TY CO PFIAN XANG DAU DAU 1tIii QUANG NLNH S6 162, Pho Nguyen Van Tr3i, T6 14, Kbu 4, Pbu6ng Hong Ha Thanh ph6 Ha Long, (Nang Ninh, Vitt Nam
le"
.107
MUCLUC
NOT DUNG
BAO CAO CUA BAN CLAM Doc
BAO CAO 'atm TOAN DOC LAP
BANG CAN DOI KE TOAN
BAO CAO KET QUA HOAT DONG K1NH DOANH
BAO CAO LW CHUYEN TIEN T$
TI-IUYET MINH BAO CAO TAI CHINE'
°T a 4tya dai then al() Ban Giam (16c,
•./ ••. ••\ fifo'-.1/7 CONG • -
1 ce :•
:•ZA
Ngtrf" Illy 9witon -11g, 06c
Ngity 25 thong 02 nam 2016
CONG TY CO PHAN XANG DAU DAu 1CIi1 QUANG NINE: SO 162, PhONguygn Van Trei, T6 14, Khn 4, Phutmg Hong Ha Thanh pho Ha Long, Quang Ninh, Viet Nam
BAO CAO CUA BAN GUM DOC
Ban Giam dec Cong ty C6 phin Xang diu Dau khf Quang Nish (gqi tit la "Cong ty") do trinh bao cao nay cimg WA ban cao tai chInh cua C8ng ty cho nom tai chinh ket thac ngay 31 thing 12 nam 2015.
HOI HONG QUAN TRI VA BAN GIAM DOC
Cac With vien cua Hei ding Quin tri va Ban Giim dee Cong ty cla dieu hinh Ding ty trong nam va den ngay lap
bio cao nay gem:
Chit tich (B6 nhiem ngay 26 thong 01 nam 2015) Chit tic)) (Mien nhiem ngay 26 thing 01 nam 2015)
Ph6 chit tich Cly vien ily viEt
Giam Mc (Be nhiem ngay 01 thing 7 nam 2015) Ph6 Giam Mc phy trach Cong ty (Be nhiem ngay 28 thong 01 nam 2015) Giam deo (Mign nhiem ngay 28 thong 01 nam 2015) -•
Pho Giam dee•
ry •
Hof Moe Quin trf
Ong L8 Van Nghia Ong Nguyen Hau Thanh Ong Than Xuan La Ong Nguygn T 'ran Tulin Ong Ta Hoai Hanh
Ban Giam
Ong Nguyen Duy Long
Ong Nguygn *Iran Tulin Ong Trip Quy Van
TRACH WHItM CCJA BAN G1AM DOC
Ban Giim dec C8ng ty c6 trach nhiem lap bao cal) tai chinh phan anit met cach trong thqc va hqp 1y tinh hlnh tai chinh cithg nhu ket qui hoat deng kinh doanh va tinh hlnh hru chuyen den to mitt Cong ty trong nam, ph6 hqp v61 chub mqc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap IA
trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh nay, Ban Giam d6c duqc yeti ciu phai:
• Lqa chon cac chinh sdch ke toan thich hqp va Op citing cac chinh sach de met cach nhit quan;
• Dtra ra cac xat down va uOc tinh met cach Nip 1y va than trong; • Neu re cac nguyen tic ke toan thich hop c6 duqc thin thin hay khang, c6 nhttng lip dung sai tech mpg yeti
can ducc cong b6 va giii thfch trong bao cao tai chInh hay khemg;
• Lap bio cao tai chinh ten ca set hog deng lien tic trir tramg hprp khong the cho rang Cding ty se tiep tic boat
dOng kinh doanh; va • Thiet ke va thqc hien he thong Ideal soot net be met cach hthi hieu cho mix dfch lap va trinh bay bao cao tai
chInh hop ly nhirn ban the rid ro va gian
Ban Gitlin d6c Cling ty chju trach nhiem dam hao ring se ke toan duct ghi chap met cach phi hqp de pha.n anh met cach hqp 19 tinh hlnh tai chinh can. 05ng ty 6 het kY thbi diem nao va dim bao ring bio cao tai chinh tuin thil chuin mqc ke toan, the de kg toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao chinh. Ban Giant dec ceng chiu trach nhiem dam ban an toan cho hi; son cita Cling ty va dive
hien cac bien phip thich hqp de nein chan va phat hien cac hirth vi gian Ian va sai pham khac.
Ban Giam d6c xac nhan rang Cong ty da tuan cac yeu cau nett ten trong viec lap IAD cao tai chinh.
rs , ' ..
S(): 7141i /1/A1 1 IN-BC
BAO CAO KIEM TOAN DOC LAP
KliAgki: Cac Co &Mg 1101 tiling Quail tri va Ban Giant doe Cong ty Co philn )(an tOu Diiu khi Quing Ninh
ChOng t6i da kii..,m townban can tai chinh kern theo tail Cong ty CO phAn Xang dAu Dau
la "Cong ty"), ductc lap nay 25 thing 02 nam 2016, tir trang 04 den trang 28, bao g6rn
ngay 31 thang 12 nam 2015, Ban cao ket qua host do, ng kinh doanh, Ban can ltru chuyen
fret thac clang ngay va Ban thuyet minh hao can tai chinh.
Talc!' nhiC:rn cat, Ban Gitim Iliac
Ban Giant dec-COng ty chiu trach nhiem ve viec lap va trinh bay trung thoc va hop ly bac.
ctio tai chinh cint Con
ty then chuan moc ke Loan, che de ke toan doanh ngliiep Viet Nam va cac quy dinti phap ly ce lien quan den
%/tee
15p va tenth bay bao cao tai chinh va chit, track nhiem ve kiem coat nOi bid ma Ban Gam dog xac dinh la cOn thiet A 0:\
de dam bac, cho viec 15p va trinh bay ban cdo tai chinh khong co sai sot trong yeu do gian l'5n hoc nhArn Ian.
. •• x 1! r ‘,1
* 11
Trtich nhieln trim Kibn nnin trietr
Traci, nhiem cua chang t61 IA dui ra 9 kien ve bar) oat) tai chinh dtra neau
n ket qua dm cit0c kiem Loan. Chang toi dd
tien hinh kiem toan then cac chuAtt mno kiem wan viqt Nam. Cac
t) mut: nay yeu cau chfing t6i tub th6
chuAn intro va cac quy dinh ve dao thrc nghe nghiep, 15p ke hoach va thnc hien cuOc kiem toan de dirt dirge so
dam bao hop ly ve viec lieu bao cao tai chink cua Cling ty co con sai set trong y6u hay khOng.
Cong viec kiem toan hao g6m thnc hien cac the tuc nharn ttw th4p eic bang chi:mg kiem toan ve cac se lieu va
thttyet minh tren ban can tai chinh. Cac thir toe kiem Loan &roc loa chon doa tren xat doan
m
Kiem tofioc n vien,
hao gOm danh gia rai ro co sai sot trong yeu trong bao cao tai chink do gian Ian hoc nha Khi th hien
danh gia cac rai ro nay, Kiem toan vien da ern xet kiem soat nOi b0 dm Clang ty lien quart den viec va.trinh
bay bao cao tat chinh trung thttc, hop 19 Wham thief. ke cdc this Inc kiem wan pha hop voi tinh hinh thnc tuy
nhien kitting nhAm nut; dick dui ra y kien ve hieu qua city kiern soat nei b0 eau Cong ty. Cong viec kiem toan
cling ban gOm danh gia tinh thich hqp can cac chinh skit ke toan dune Op dung va tinh hcrp 19 dm cao trOc tinh
toan dm Ban Giam dOc cling nh• danh gia viec trinh bay tong the ban cao tai chinh.
Chung tot tin twang rang cac bang chnng kiem toan ma chant; toi da thu 015p &roc la tiAy dia va thich hop lam co
so. cho y kien kiem town cita Chung tel.
kign ctia Klein wan vien
Theo 9 kien con chang COL bao cao tat chinh do phan anh trung
thvc va Ixrp 19, Veil cac canh ming yeu, tinh
hinh tai chinh cud Con; ty tai ngay 31 thang 12 Om 2015, ding nhu ket qua hot on kinh doanh va tinh With
ltru chuyen tin te cho tai chinh kit th6c ding ngay, phit
voi chuan 1111,1t toan, the dO.ke tofu) doanh
nghiep Viet Nam va cac quy dinh phOp19 cn lien quart dim viec lap va trinh hay bao cat) tai
khi Quang Ninh tin
Bang o5n dei ke toan tai
den to oho nam tai chinh
i .
Deloitte air t:: cliiitg 073 chi ITO( tit)t,,tu 1..111(.9: th:mt. ICA.... IV!
Iv I. t.Iltri ,k: Po): •
s en •-".• 111,1..1) •.4111 vion Lt foQI lc")
sclAi ptr.q) ly 10111'v-it:Ai
ff
Delc:Atte
BAO CAO KitiVI TORN DOC 1.4P (Tiep theo)
Van tlj 'than mcolh
Nhu trinh bay tai Thuy6t, minh s6 3 phiitt Thuy6tminh bito cao tai chink, ke tir ngay 01 Mang 01 Om 2015, Cong ty cla ap dung Thong ur s6 200/2014/TT-BTC do BO Tai chinh ban hanh ngay 22 thong 12 nom 2614 ve hutng
din cht dq ke town doanh nghiep. Theo dO, nits6 s6 Ru so sank tren Bang c{n d6i ke wan va BO° coo ket qua
hoot ding kinh doanh dA &roc phtin looi loi cho phis hgp voi viec trinh bay so lieu cila nAni nay.
, 1 2500
CONG MACH fiiilt 1,1 ;JON
TE
V1V-N rt" ;()
DA .1?
talk Thi Lan Anti
Ph6 TOng GiOin dtic GiAy chirng nhAn ding ky hanh nghe kieni wan
s6 0036-20 1 3-00 1 - 1
Thay nip vd elgi dien cho
CONG TY -milli DL LOITTE V1L T NAM
Alga}, 25 thang 02 ntim 2016
N0i, CHXIIC'N viet Nan:
Trait Quang 11-4 Kiem town vien Giay cluing nhan clang 1:9 hanh nghi: kit:m town
s6 1675-2013-001-1
31/12/2015 31/12/2014
128.028.526.988
6.232.717.288
6.232.717.288
119.504.615334
147.197.938.552
689.500
1.190.254.263
(29.246.245.481)
361.978.500
2.257.994.805
2.257.994.805
33.199.561
18.991.818
14.207.743
193.134.662.542
2.876.751.098
2.876.751.098
175.184.705.131
216.471.306.029
689.500
1.751.552.822
(43.197.702.106)
158.858.886
14.411.878.192
14.411.878.192
• 661.328.121
25.854.460
609.043.793
26.429.868
12.994290326
12.509.739.414
6.546.921.207
9.348.871. 175
(2.801.949.968)
5.962.818267
6.087.731.678
(124.913.411)
484.550.852
484.550.852
15.709.552.002
50.000.000
50.000.000
13.619.861.706
7.607.350.107
9348:871.175
(1.741.521.068)
6..012.511.599
6.087.731.678
(75.220.079)
2.039.690.296
2.03,9.690.296
141.022.817.314 208.844.214.544
,• 115,
CONG TY Co PHAN XANG DAU DALJ Kill Q1JANG NINII S6 162, Ph6 Nguyen Van Tr6i, Ta 14, Khu 4, Phubmg Hang Ha
Rao cao tai chink
ilanh ph6 Ha Long, Quang Niel', Viet Nam Cho ntun tad chinh ket th0c ngay 31 thane 12 ram 2015
BANG CAN DOI ICE TOAN
TO ney 31 Chang 12 neim 2015 MAU So B 01-DN
Don vi: VND
TX! SAN
A. TAI SAN NGAN HAN
1. Tan
1. Tian
H. Cac kboin phai thu ngin han
1. Phai thu nen han cila khach hang
2. Tra tube cho ngtroi ban ngen ban
3. Phai thu ngin han khfic
4. Du phbng phai thu ngin han kh6 dbi
5. Tai sae thieu char xix15/
111. Hang ton kho
1. Hang tan kho
2. Du phong giam gia hang tan kho
IV. Tai san ngin han khfic
1. Chi phi tra trubc ngisi hart
2. Thue gia tri giatang dugs khati trio
3. Thue va cac khoan khac phai thu
Nha n.thc
Ma so
100
110
111
130
131
132
136
137
139
140
141 149
150
151
152
153
Thuyet mink
6
7
8
9
10
10
B. TA.1 SAN DAI 144N
I. Cic khoin phai thu dii ban
1. Phg thu dai han khac
IL Tai sae co dinh
1. Tai san c6 djnh h0u hinh
- Nguyen gici - Gici tri hao mon lily a 2. Tai san c6 dinh vo hinh
- Nguyen gia - Gid tri hao mon lily id
IIL TM sin did httn khic
1. Chi phi tra trubc dii ban
TONG CQNG TX! SAN (27100+200)
200
210
216
220
221
222
223 227
228 229 260
261
270
7
11
12
they mink tir trang 8 den trang 28 la mOt b0 pkin hap thanh
can bolo cdo fat chinh
Cac A
A Thuy et
Y15 so 31/12/2015
mink
300 106.843.963.033
310 106.843.963.033
3 1 1 13 66.018.748.217
1.487.377.555
10 15.165.547.727
1.428.554.145
471.873.1 19
14 456.800_755
15 20.892.513.200 837.860.706
84.687.609
31/12/2014
188.863.566.564
188.863.566.564
179.591.971.572
283.604.924
6.108.070.075
534.911.845
73.851.700
229.628.182
1.978.540.657
62.987.609
312
313
314
315
318
319
320 321
322
34.178.854.281
16 34.178.854.281
59.180.000.000
59.180.000.000
2.468.347.593
(27.469.493.312)
(41.667.699.613)
14.198.206.301
141.022.817314
• • • • • \ •c*
/I. '11 t_.•`...)1\j{; • • ; iv)! it CJ: 7-ii;v1
' XANC:1-15q: f MINH •/.. • ••
19.980.647.980
19.980.647.980
59.180.000.000
59.180.000.000
2.468.347.593
(41.667.699.613)
(41.667.699.613)
208.844.214.544
1. Vim chic s& htru
1. VOn g6p cua ch ► s&
- CdphiZuph 'd thong có quydn bidu
quyet
2. Qu) d 'au tir ghat trien 418
3. (12) lny ke 420
-o ;lay kAILcA nhudn sau thud chum 421a
phdn phdilfly kd din cudi noir Woe
- Lcri nhu4n sau thud chua phan phdi/ 421b
(a) nom nay
TONG CONG NGUON VON (440=300+400) 440
-
410
411
4110
-(
CONG TY CO PHAN RANG DAIJ DA1.J KlAt QUANG NINH
S6162, Ph6 Nguyen Van Tr.6i, T6 14, Khu 4, Phuang Hong Ha Bao coo tai chinh
Thinh ph6 144 Long„ Quing Nin.h, Viet Nam Cho nom tai chink ket th6c ngay 31 thang 12 nam 2015
BANG CAN DOI Kt TOAN (Tap theo)
TO ngby 31 thong 12 nant 2015
MAU SO B 01-DN Dun VND
NGUON VON
A. Ncl PHid TRA
1. Nq ngi'n han
1. Phai tra ngu&i ban ngin han
2. Ngu6-i mua tra tien trtr6c ng&ri hp
3. Thue Nth cac khoan phai nep Nha ntrac
4. Phai Ira ngutti lao deng
5. Chi phi phai tra ngin han
6. Doanh thu chtra thijc hien ngin hp
7. Phil Ira ngin han khfic
8. Vay va nq thue tai chink ngin hp
9. Di/ phong phai tra ngin hp
10. Qu9 khen thir&ng, phac loi
B. VON CH.0 SO HiTU 400
Duy Long Giant die Thuy Hang
Ngurffi lap bieu
Ngay 25 (hang 02 nom 2016
Cac thuyet mink Iran 8 den trang 281a mat bd phdn hap thank cita bcio coo iiiiChinh
NguyIn Thi ThAng
K than trtrolig
1.205.028.186.359
32.296.00.719
94.358.261
852.624.813
764.897.165
18.911.108.444
(3.553.063.847)
16.180.649.570
1.653.789.023.346
23.324.541.370
50.758.212
1.211.384.303
11.376.809.605
51.534.397.989 11VI. z ;1
(40.747.292.315) t
161.863.034
438.884.080 920.407.298
(277.021.046) (920.407.298)
15.903.628.524 (41.667.699.613)
21 1.240.804.982
14.662.823.542
22 2.478
/.•
(41.667.699.613)
(7.041)
CONG TY CO PHAN XANG DAU LIAM K1If QUANG NINI1 56 162, Ph6 Nguyen Van Trei, TO 14, Khu 4, Phutrng tang Ha
Sao can chinh
Thanh ph6 Ha Long,
Cho tam tai chinh ket thac ngay 31 thing 12 nam 2015 $
BAO CAO Off QUA. H06.T DONG DOAlsal
Cho mien tai chinh at thitc ngery 31 :hang 12 nom 2015
MAU So B 02-DN Dan VHD
Nam 2015 Nam 2014
ivia Thuyct
CHi TItU so mink
1.237.325.147.078 1.677.113.564.716 01 18
1. Doanh thu ban hang
2. Cac khoan giam trir doanh thu
3. Doanh thu thuin ve bin hang
(10-31-02) 11 19
4. Gin win hang ban
b•,111 hang (20=10-11) 20
6. Doanh thu hoot do, ng tai chinh
7. Chi phi tai chinh
- Trong do: chi phi lai vay
8. Chi phi ban hang
9. Chi phi quan19 doanh nghi4p
10. 1.471 nhui),,n thuin/(18) tir host dQng kink doanh 30
(30=20+(21-22)-(25+26))
11. Thu nhip kh6.c
12. Chi phi khac
13. 1./ khic (40=31-32)
14. TOng Igi nhu4n/(16) ke tofin truirc thue 50
(50=30+40)
15. Chi phi thue thu nhip doanh nghi4p hi4n la 51
16. 141 nhu4n1(16) sau thus thu nh4p doanh nghi0 60
(60=50-51)
17. Liii/(1,4S) trEtt phieu 70
02
10
21
22 23 25 20
26 20
31
32
40
1.237.325.147.078 1.677.113364.716
Nguyen Thi Thing Ke tofin tru*ng Trtrang Thi'fbily Hang
Ngtrbi 14p bleu
Ngay 25 thong 02 nom 2016
Ccic thuyet mirth to trang 8 elen trang 281a mOi b¢ phOn Igrp thank caa ha° cOo tat chinh
6
Tan vi troll
20.892.513.200
' 3,35,966.190
2:8Y6`..751 64.31.7i:1.2*
40 50
60 70
::•
'„
70.135.415.099
12.153.883.387
(104.174.621.713)
1.562.002.086
(764.897.165)
(275.520.000)
(17.630.905.271)
59.571.905.671
(5.438.748.810)
(45.552.962.129)
(1.325.524.986)
(792.637.617)
8.829.354.683
- (5.184.347.553)
94.358.261 50.758%212
94.358.261 (5.133.589.341)
CONG TY CO PHAN XANG DAU DAU Kilt QUANG NINII S6 162, Ph6 Nguyen van Trei, T6 14, Khu 4, Phutrng H6ng
Bao cat) tii chink
Thanh p136 Ha Long, Quang Nish, Via Nam Cho nam tai chink kSt thnc ngay 31 thing 12 nam 2015
BAO CAO LUIT CHUYEN TEEN T$
Cho nam tai chinh kit thtic ngay 31 thing 12 nam 2015 MAU SO B 03-DN
Don vi: VND
Is43 Thuyet
2015 Nim 2014
CHI TIEU so minh
I. LIN CHUYEN TIEN Tir HOAT OQNG IUNIIDOANH
1. Lgi nhu#n/(La) &frac Atli 01 15.903.628.524 (41.667.699.613)
2. Dili' chink cho cdc khodn:
Khali hao tai san c6 dinh
Cac khoan du phOng (LM) lir hoot ding dau tut
Chi phi 1M vay
3. Lfri nhu4n to hogt Ong kinh doanh trtrac they dal
von lieu Ong 09 Giam cac khoin phai thu
Giam/(Tang) hang ten kho 1 0
11
(Giim) cac khoan phai tra (KhOng lai vay phai tra, thus thu nhap doanh nghiSp phai n6p)
12 Giarn/(Tang) chi phi tra tnrac
14 Tien 16i vay da tra
15 10 Thue thu nhap doanh nghiSp di n6p
17 Tien chi khac cho boat dOng kinh doanh
20 Lieu chuyin tan thultn tie hog! Ong kinh doanh
II. LUIJ CHUYEN TIEN Tic HOT DQNG DAU Tlf
I. Tien chi de mua sam, xay dung tii san c6 dinh vi 21
cac tii sin dai hOn khic
2. Thu lai tien cho vay, c6 tirc vi Iqi nhuin dtrqc chia 27
btu chuyin lien thu tin trr hogt Ong dtiu tte 30
ni. LUI.1 CHUYEN TIEN Tic HO4T DONG TAI CHINH 25 218.402.213.603 33
25 (197.509.700.403) 1. Tien thu tit di vay 34 2. Tien tri nu g6c vay 36 3. Co tirc di tri cho ce dong
Lira chuy in tan thinin tic hogt Ong tai chink
Ltru chuyen tan than trong aim (50-204-304-40
Tan vi ttromg dircrng tan diu nam g tan cue: nits (70=504-60)
Dity Long
Tru-o-ng Thi Hing Ngirbi Iry bleu
Ngby 25 thong 02 nam 2016
Ctic thuye1 minh to trang 8 den :rang 28 la trn)tbI5 phan hrrp thank ctla bao cho atichfrol
02 11 & 12
03 05
06
08
1.110.122.232
(13.951.456.625) (94.358.261)
764.897.165
3.732.833.035
888.078.273
43.197.702.1 06 (50.758.212)
2.367.322.554
t 4 Nguyen Thi Thing KS twin truirng
(2.367.200.000)
(2.367.200.000)
1.328.565.342
1.548.185.756
18'76.751.098
1
CONG TY Co PI1A.N RANG °Au DAu Kill QUANG N1NH12 nam 2015
S6 162, Ph6 Nguyen Van Tr61, TO 14, Khu 4, Phutmg Hang Ha
Ban cat) tai chin])
Thank phO Ha Long, QuingNinh, VitNam Cho nam tai chinh ket thue i__%1 Ula
THUYET MINH BAO CAO TAI CHINH AU
SO B 09-ON
Cac thuyk mink nay la mot bo pkin hqp thbnh va can duqc etqc coon then veil bao can ad chinh m theo
1• THONG TIN KHAI QUAT
HInh thfrc so he-u von
Cong ty C6 phi Xang au Dau khi Quang Ninh (goi tit. la "Cong ty") duqc thank lap va boat deng theo
tinh Quing do ScKe hoach va Gist' thong nhan ding k9 doanh nghiep lan diu so 5701444404
Dau to
Ninh cap ngay 26 thang 11 nem 2010 (Ding kY thay clOi lan thir 4 ngay 14 thang 12 nem 2012).
VOn c6 phan Gila Cong ty theo Gay chimg nhan ding kjf doanh nghlep la 68 t VND.
Cong ty me clia COng ty la TOng Cong ty Din Viet Nam - Cong ty con cila Tap 'Man Dau kilt Viet Nam.
Tang sO nhin vier) cila Cong ty tai ngay 31 thing 12 nitn 2015 li 51 'gum
(ngay 31 thang 12 nam 2014
la. 59 ngtr&i)•
Nganh nghe kinh doanh va boat dung chinh
Nganb ilgh• kilt doanh caa Cong ty la:
f.■::: • Ban buOn nhien lieu ran, long,
kilt va cac san pilau' lien quan;
• Ban buon d'au th8;
• Ban buOn khf dept va cac san pham kien quan;
• Ban le nhien lieu, (Xing co tong dm clia hang chuyen doanh;
) a -11F'
• San xuat san pham au ma tinh die;
• San xuit boa chat co ban;
• Ban buOn may mac, thiet bi va pbu tong may khac;
• Ban buon may mac, thief bi va On tang may lchai Ichoang, xly du-ng;
• Xay dung cOng trinh con ich, cac be chira;
• Xfiy dung ding trinh ky thuat clan dting khac;
• Kho bat va km nil hang haa;
• Van tai hang h6a bang dug be, ven 'Dien, vien dicing va van tai flu
ting Ong.
cbuyen d
Hot ClOng chinh cila COng ty la ban buOn va ban it khi d6t, nhien lieu tong cac cira hangs: oanh.
Thuyet mink ye kha nang so sinh thong tin tren bao cao tai chinh
Nhu da trinh bay tai Thuyet mink s6 03, ke tt ngay 01 thing 01 nam 2015, COng ty da ap'dnng Thong to sO 200/2014/TT-BTC do BO Tai chinh ban kinh ngay 22 thOng 12 nam 2014 ("Thong >u 20
.0';') ye htrang
den che de ke tofin doanh nghiep. Thong to nay co bleu lqc cho nam tai chinh bat datr vao ho ac sau ngay
01 Chang 01 nam 2015. -Meng to
200 thay the cho cac quy dinh va chk do kA toan doanh nghiep ban harsh
theo Quyet dinh sO 15/2006/QD-BTC ngay 20 tang 3 narn 2006 dm BO Tai chinh va: Thong to 56
244t2009/TT-BTC ngay 31 thang 12 nam 2009 dm BO Tai chinh. Theo CI6, n* so sO lieu so
sank t en
Bang can dOi ke town va Bao cao IA qua boat dOng kinh doanh a ducm !Alan loai hi cho phi3hcp vai sO
lieu ciia nam nay.
Chu kir san ink kinh doanh then tht&ng
Chu k9 san xuat, kinh doanh thong thug dm Gong ty
duqc thkrc hien tong thingian khong qua 12
thang.
•
CONG TY CO PHA.N xANG DAV DAV Kilt QUANG NUM S6 162, Ph6 Nguy6n Van Trt.i, Te 14, Khu 4, Phudng Hong Ha
Bao cao chInh
Thanh pb6 LOng, Quang Minh, Viet Nam Cho !tam tai chinh ket th6c ngay 31 than 12 nam 2015
THITYAT M1NII BAO CAO TAI CHINH (Tap theo)
lviAu SOB 09-DN
Clic thuyit minh nay la mot b6 ph6n hvp thanh va duivc clQc long theri vii boo cao tai chinh am Oleo
z. CO SO I4P BAo cAo
TAI CHiNTI VA NAM TAIL CHINH
Car s& lap bao cao tai chinh Bio cao tai chinh kern theo dtrqc truth bay being Deng Viet Nam (VND), theo nguyen tic gia gOc va phu
licrp vai chuan muc ke toin, the de ke tan doanh nghiep Viet Nam va cac quy dinh phaplY c6 lien quan
den viec lap va trinh bay bao cao tai chinh.
Bac cao tai akin k6m theo khong Whim phan anh drib hinh tai chinh, ket qua boat deng ki
nk doanh va
tInh birth hru chuyen tien theo cac nguyen tic va thong ke toan ducrc chap nhan chung cac mac
khac ngoai V iet Nam.
Nam tai chinh Nam tai chinh ctla Cong ty bit deu to ngay 01 thing 01 va ket th6c vao ngay 31 than 12.
3. AP DING HONG DAN Kg TOAN MOI
Ihr&ng din mai ve the di) ke toan doanh nghiCp
Ngay 22 than 12 nam 2014, BO TM chinh a ban hanh Thong hr se. 200/2014/TT-BTt ("Thong to
200") hams can the dO toan doanh nghiep. Thong tu nay se co hieu luc cho narn tai chinh dau
vac hoac sou ngay 01 thing 01 nam 2015. Thong tu 200 thay
cho cac quy dinh ve the dO ke tan
doanla nghiep ban hanh thco Quyet dinh se 15/2006/QD-BTC ngay 20 thing 3 nam 2006 c6a BO Tai chinh va Thong ttr so 244/2009XT-BTC ngay 31 thing 12 nam 2009 c6a, BO TM chinh. Ban Giarn dec
COng ty tip dung ThOng to 200 trong v-i'ec lap va trinh bay bao cao tai chinh cho nam tai
, chinh ket th6c
ngay 31 thing 12 nam 2015.
4. TOM TAT CAC CHINTI SACII Kg TOAN
YgU
Sau day la cac chinh sich toan chit yeu duqc Cong ty fip dung trong viec lap bao cao chinh:
156e tub ke toan
Viec bao cao tai chinh tuan th6 theo chuan mire ke Wan, the dO toan doanh nghiep Viet Nam va
cat quy dinh phip c6 lien quan den viec lap va trinh bay bao cao tai chinh yen Au Ban Giant dOc phai
c6 nhang arc tinh va gia dinh anh huOng den so lieu bao cao y4 cling nq, tai san va viec trinh bay cac khoan ding nq va tai sin hem tang ngay lap bao cao chinh cOng nhu cac s6 lieu bio
cap doanh
thu vb. chi phi tong suOt nam tai chinh. Mac c16 Cie vac tinh toan duqc lap bang tit ca str hiOn hik caa
Ban Giant doe, so dive to phat sinh c6 the khac veri cac troc tinh, gia dinh
ditto'
COng c@ tai chinh
Ghi nh4n ban du
Tai san tai chinh: Tai ngay ghi nhan ban dau, tai
tai chinh duqc ghi nhan theo gia gc Ong cac chi
phi giao dick c6 lien quan truc tip den vies mua sirn tai sin tai chinh d6. Tai chinh cAa Cong ty
Om tiOn, cac khoan phai thu ngin han cita kWh hang, phai thu ngin ban khac va phai thu dai ban
bao g
Cling nit tai chinh: ngay ghi nhan ban dau, ding nq tai chinh dirqc ghi
theo gia die eC:ing cac chi khic.
phi giao 06 quan trkrc tiep den viec hat hanh cOng ncr tai chinh 06. Cong nq tAi &Intl cAa COng
ty bao cac khan phai tra nguel ban ngin phai trh ngin han khic, chi phi p16 trA nt,:
,n hp, va
vay va eq thu6 tai chinh ngin han. 0
s...!;!..
CONG TY CO PHAN XANG DAL, DAV KIIi QUANG NINII S6 162, Phe Nguyen Van Tr6i, Te 14, Khu 4, Phuang Hon
g Ha BO° cao tai chinh
anh phe Ha Long, Quing Ninh, Viet Na Cho narn tai chinh ket thOc ngay 31 thong 12 nam 2015
TNam
THUYET MINH SAO CAO TAI CHINH (Tap theo)
mA u SOB 09-DN
Cac fluty& mirth nay la mot bt, ph'an hqp thanh va can eltrqr elqc clang that vbi bao cao tai chinh kern theo
4, TOM TAT CAC CH1NH SACH Kt TOAN CHI) YtU (Tiep theo)
Dank gid 10 sau Ian ghi nhfut ban dau
Hien tai, chin c6 guy dinh ye danh gia 10 Gong cu tai chinh sau ghi titian ban du.
T.
Tien Tien bao gem tin mat tai guy va cac khoan tien giri ngan hang khong k9 hon.
Nq phai thu
Nq phai thu la se tin c6 the thu hei caa khach hang hoc cac del tuqng kliac.
Nq phai thu ducic trinh bay
thee gia trj ghi se ha di cac khoan dv phOng phai thu kh6 dai.
Dv phang phai thu kh6 dbi duqc trich lap cho nhang Ichoin nq phai thu da gua hen thanh tan tii sau thang tra len, hop cat khoan nq phai thu ma nguai nq 1(116 c6 kha nang thanh toan do bi thanh 19, pha
san hay cac kh6 khan tucmg Ar•
Trilng Vin I:ho
Hang ten kho duqc xac dinh tren ca sa gia thip hart giaa gia g6c va gia trj thuan c6 the thtrc hien duct.
---:
Gia gee hang ton Itho bao gom chi phi nguyen 4 lieu true tiep, chi phi lao dOng tip
tie va chi phi san ̂':. ,..' ... , \ ...
xuat chung, neu c6, de c6 duqc hang t6n kho a dja diem va trig thai hien tai. Gia gee caa hang ton kho ,',,,
clugc xfic dinh theo phucrng phap birth quart gia guyen. Gia trj that co the thine hien dtrqc duqc xac dinh
Ott' ', i
bang gia ban vac tinh tra cac chi phi irac drib de han thanh sin phem ding chi phi tip thj, bin hang va F ,
phan phi phat sinh.
(lir:.
Dtr phang giarn gia hang tart kho caa Cong ty dtrqc trich lap theo cac guy dinh ke Wan hien hank. Theo ..
do, Cong ty duqc phep tr1ch lkp di; phOng giam gia hang t6n kho lei thai, hong, kern plairn chat va trong throng hqp gia gee caa hang ton kho cao ban gia tri thuan c6 the awe hien ducrc tai ngay ket thin nien d0
ke toan.
Tai sari c6 dinh bCru hlnh va khan hao
Tai san c6 djnh hau hInh duqc trinh bay th.eo nguyen gia tra gia trj hao rem lay ke. .:
Nguyen gia tai sin c6 djnh birth thanh do mua s&ln bao gem gia mua va toan be cac chi phi khic lien
quart trvc ti6p den viec dua tai sin vac van thai sin sang sir dung. Dei vai tai san c6 dinh hinh thinh do
vi sin xu dau to xay dung co ban theo phucmg thus giao than boac tv xay dung
at, nguyen gia IA gia
guyet man tong trinh xay dung theo guy the guan 19 dau to va xay dtmg hien hanh, cac chi phi Idtac c6 I
Tian quart trip tiep va le phi tuft ba (neu c6). Truang hop dtr an di hoin tha.nh va dua vac sir dung
nbung quytt wan china &gm phe duyet, nguyen gia tai san c6 djnh duqc ghi nhan theo gia tarn firth tren i
ca sir chi phi thVc to da b6 ra de c6 (Urge tai sin c6 djnh. Nguyen gift tam tinh se dtrqc 'Clieu chinh theo gia
.;
quyet than duqc cac ca guan c6 them guyen phe duyet
sin c6 djnh hau birth duqc Ichau hao then phuang phip &rang thong dtra ten thai gian hau dung trac Tai 2015 tinh, cu the nhu sau: S nam
5-25
Nba dm, vat kien trite 5 - 10
May moc vA thiet bj 3
ThiM ci van phong
Phtrang tien van tai
CONG TY CO PHAN XANG DAU DAU Kill QUANG NINH SO 162, Phe Nguyen Van Tr6i, T6 14, Khu 4, Phutrng Hong Ha
12 nam 2015 Bao cio chink
Thank phe Ha Long, Quangiet Nam Cho noun tai chink ket thilc ngay 31 thang
Ninh, V B 09-ON MA.
THUYET,t mink nay la mOt p
MINH BAO cdo TAI CHINN (Tiep then) U S6
han hpp thanh va can dirvc dQc long thol veri ban cao tai chfnh kern then Cac thuye
4. TOM TAT CAC CHINH SACH KE TOAN CHiJ YtU (Tiep theo)
Tit' san co dinh vo binb va khan hao
Quyan su dung dat: Tai san co djnh ve, hinh the hien gia trj quyen sir dig dit va doge trinh bay theo
nguyen gia trir gia trj hao mon lay ke. Quyen sir dung dat co then han &roc trich khau hao theo phtrang
pita') dutmg thing duo ten theri ban duqc phep sir dung Qat• Gong ty kW:Mg trich Win hao v6i quyen
sir dung dat khong co thtri han.
Phan nl'em may tinh va tat san vo hinh khac: Cong ty c6 met pan tai san ye hinh la cac phan mem may
tinh va can phen126 trq phlin mem may tinh dime thtrc hien khan hao trong vOng ). 3 teri 6 nam.
Cac khoan tra trixe•e dai ban
Chi phi tra truerc dai ban bao gem khoin tra truerc tien thud van phOng, va can Ichoin chi phi tra truck dai
ban khfic.
Tien thud van phong the hien se tien thug da dinac tra tnrac. Tien the van phbng tra tru6c duqc han be
vao bio cao ket qua boat deng kinh doanh theo phtrang phip eluting thing tucmg Ung veri theri gian Owe.
Cac khoan chi phi tra trtrbc dai ban khfic bao enn gia trj cOng cu, dung cu, link kien loaf nhO da xuat
dung. Cic chi phi nay duoc yen hoa duai birth thirc cfic Ichoin Ira tar& dai han va Cluqc han bti vao bao
cao ket qua boat Ong kinh doanh, sa dung planing phip dtrang thing trong vOng 2 den 3 nam theo cac
quy djnh ke torn hien hank.
Ghi nhan doanh thu
arth thu ban hang dtroc ghi nhan khi deng thtri thba man tat ca nam (5) (lieu kien sau:
nghla vu no hien tai do Of qua to met stir vu nay. Cac khoin du plieng duric xac dinh can thiet de thanb wan nghia vp ng nay tai
Thug Time thu nbap doanh nghiep the hien tong gia trj caa se thug phai tra hien tai va se thug hoan
thu chit)tvfi
Se thug phai tra hien tai &rot tinh duo tren thu nhap trong narn. Thu nhap khfic
loi nhuan thuin &roc trinh bay tren ban cao ket qua boat dung kinh doanh vi thu nhap chic thug khong
o Om khoin thu nhkip hay chi phi drat thug hoc &roc khau trU trong Horn khac (ban gem ca i6 ba mang sang, neu c6) va ngoai ra khong hao gem cac chi tieu khOng chin thug hoc khOng dirge }tau tit.
Do r.
(a) COng ty da chuyen giao phen 16-n rai ro va lqi ich gin lien veri quyen sa ht• san pharn
: boac hang h6a
cho ngutri alua;
(b) Cong ty khOng con nirn gi► quyen quan ljf hang hoe nhtr ngtrtri set hfru bang h6a hoac quyen kiem
sort hang Ma;
(c) Doanh thu duoc xac djnh tucmg del chic chin;
(d) Ding tyse thu dircic Igi icb kinh giao djch ban hang; va
(c) Xac dinh duqc chi phi lien quan den giao dich ban hang.
Cac khoin dg phong phai tra
Cac khoan du phong phai tra duce ghi nhan khi Cong ty c6 kien dd xay ra, va Ding ty c6 kha !tang phai thank torn nghia tren ca sr trac tinh dia Ban Giam dec ve cac khoan chi phi
ngay ket thitc nien de ke tan.
CONG TY CO PHAN XANG DAU DAU Kill QUANsG NINH
S6 162, Phe Nguyen Van Trei, T6 14, Na 4, PhtrOng Hang Ha Rao cao tai chinh
Thank phe Ha Long, Quing Ninh, Viet m Cho narn tai chinh ket that ngay 31 thing 12 narn 2015
MAU SO B 09-DN
TI UYET MINH BAO CAO TAI CHINH (Tiep theo) Cat thuyk mink nary fa m¢i by phn hap
thanh va can cluqc doecl biro thai vai bo cao tat chinh kern then
4. TOM TAT CAC CIHNIT SACH Kt TOAN CHi.1 YEU (Tiep theo)
"rhue (Tie') theo) Tbue thu nhap hoan lai duce tinh uen cac khoin chenh tech gita gia tri ghi s6 va ca so tinh thue thu
nhap cita cac khan myc tai san hoc cong ten bao cao tai chinh va duqc ghi nhan theo phucmg phap
bang can dei ke toan. Thus thu nhap bar lai phai tra phai duqc ghi nhap cho tat ea cac khoan chinh tech tam thbi con tai san thu thu nhap hoan lai chi dtrqc ghi nhan khi chic chin c6 do
nhuan tinh thus
trong thong lai de khiu tra cic khoan chinh Lech tarn thoi.
Thu thu nhap hail 10 duqc xfic djnh theo thu suit du tinh se ap dyng cho narn san duqc thu h6i hay
nq phai tra duqc thanh toast. Time thu nhap hoan lai duqc ghi nhan vao
ban can ket qua boat deng kinh
doanhvachi ghi vac) yen chit ser hau khi khoan thu d6 c6 lien quan den cac khoan mvc duqc ghi thing
vao yen chit sO htu.
Tai sin thug thu nhap hoan 10 va nq thus thu nhap hob phai tra duqc ba tit khi CEng ty c6 guyen
hap phap a trt giCra tai sin thue thu nhap hien hanh vdri thus thu nhap hien hanh phai n8p va khi cac
tai san thus thu nhap hoan lai va thue thu nhap hoan lai phai tra lien quan Uri thue thu nhap doanh
nghiep dime quan btri
cling met ca quan thug va Cong ty c6 du dinh thanh roan thue thu nhap hien
hanh nen ca sO tbuirt. Tai ngay 31 thing 12 narn 2015, khong c6 khoan thue thu nhap 'wan lai nao duqc
ghi "ban cho khoin mang sang do Cong ty khOng chic chin ve khi nang thu duqc lqi nhuan uong
tuong lai.
Viec xac dinh thue thu nhap Cong ty can cit vao cac guy dinh hiOn hanh thut
• Tuy nhien, nhtng
guy in nay they d6i theo tirng thbi va viec xac djnh san cang ve thud thu nhap doanh nghiep thy
thuCoc vao ket qua kiem tra cita ca quan thud cif) them guyed•
Cac loai thue khac ducc ap dung theo cfic luat thu hien hanh tai Viet Nam.
5, TItN 31/1212015
Visa)
31/1'2/2014 YND
357.320.780 556.554.539
Tien mat 5.875.396.508 2.320.196.559
Tien girl ngan hang khong ky ham (*) 6.232.717.288 2.876.7:i1.098
(*) Bao gOm tian girt khOng ky ban Ngan hang Thuang mat TNITH MTV Dai Dtrong - Chi nhaah Ha
Long voi sO tiin la 1.164326.594 VND tarn thbi khong daqc giao dick. Ngan hang
Thirung TN1111
MTV Dai Duang duvc Ngfin hang Nha nuac mua lai, theo d6 Ban Ggag
danh khoan tin nay
so thu hii ducic tong tucmg lai khi co nhtng guy dinh m
at the dm Nem h nu6c.
Ngoai , loan be so du tai khoan d ti en g san xuit kinh doanh bing VND ngoai
dA ducfc. the chAp
m,
a dam boo cho khoan vay ngin hen Ngan hang TMCP Diu to va Phat hien - Chi nhanh
Quang Ninh
(Xem 'Thuytt mink s6 15).
52.430.500.797 60.289.724.000
36.745.357.071 15.629.884.136
14.299.799.050 14.963.799.050
12.027.320.428 14.827.320.428
10.183.121.191 9.996.314.921
2.919.126.003 14.119.126.003
14.114.777.053
2.452.702.175 14.312.454.841
11 9.924.444.143
16.140.011.826 48.293.461.454
407.051.032
408.879.888
136.149.338
542.392.656
1.034.345.827
1671397.241
238.174.005 7.417.098
1.19----0.254.263 1.751.552.822
50.000.000
50.000.000
CONG TY CO pH 'AN XANG D:4.1.1 DAU lad QUANG NINII S6 162, Pbe Nguyen Van Tr6i, TO 14, thu 4, Phdrng Hong
Ha Bio cao till chilli].
Thanh ph6 Ha Long, Quang Ninh, Via Nam Cho flaw tai chink ket thdc ngay 31 thing 12 nam 215
THUYET MINH BAo cito TA1 CHINN (Tiep tlieo) MA.1.1 SO B 09-DN
Cac thuyit mink nay ref mo: b phOn hr2p thank va can ducrc dpc dc3ng th& i V('71 Ma cao tai chink kern then
6. MAI THU NCAN HAN CU A I<BACH HANG
31/12/2015 31/12/2014
VND VND
COng ty TN1-TH MTV Vat to Van tii va Xep Vinacomin
- Xi nghiep vat to Cam Pha Chi nhanh T6ng Cong ty Dong Wac - Cong ty Dau to Xay
dkrng & Thuang mai COng ty TN1-111 MTV Petro Binh Minh Cam Phi
COng ty Co phan Thuang mai va Dau to Bio Lain Cong ty Co phan Thuang mai Dau hr Tai chinh 'roan Cau
Cong tyCo phan Xang clau Via Tin Cong ty Co phan Dau to Thuang mai Wing Trieu
Tong Cong ty COng nghiep MO Via Bac - Vinacomin Cong ty C6 phan Thuang mai va Dich vu Du lich Cam
Pha Cac khoan phai thu khich hang 'chic
C 1'1 147.197.938.552 216.471.306.029 —_-------
Cac khoan phai thu then Hap deng kinh va o lc& giera Ban vay va cac tac kirk a duvc the
chap de dam bio cho kboan vay nga.n han vii Ngan hang rmcp Den tlx va Phat trien - Chi nhanh Quing
Ninh (Xern Thuyet mink 5615).
7. Pi A1 TIIU KIIAC •
31/12/2015 31/12/2014
VND . VND
a. Ngin han Tam Ung cho can h§ tong nhan vien
Phil thu nguai lao ging Phil thu tier] den bit Cong ty co phan xang dau deu khi
Cal Lan
Quy khen thuOng, phfic, Ini dam 2013 &2014
tarn trich thira
Phai thu khac
COng
b. D'ai ban
K9 cticic,14 quy
C§ng
File OC VND
8. NO XA1.1 31/12/2015 Cie trj Cpl the
thu 1101
VND
S6 162, Ph6 NguyIn Van TrOi, TO 14, Khu 4, Phutmg Hong Ha
Bao cao tai chinh CONG TY C6 PIIAN RANG
DAV DAU QUANG NINH
Thanh ph6 I-la Long, Quing Ninh, Vi4t Nam
Cho nim chinh kit that ngay 3 1 thang 12 nim 2015
THITYET MINH SAO CAO CH1.101 (Tiap then)
MAU SO 09-DN
Cac thuyet mink nay la mot bO phaftn hqp thanh va c4n duvc dQC dbrg thOl v6i boo ccio tai chinh kern then
31/12/2014 Gia trj cO
thu bat VND
9.827.320.428
5.00 0.000.000
14.827.320.428
29.246.245.481
31/12/2014
VND VND
14.224.73 5.048
187.143,144
14.41 1.878.1 92 2.257.994.805
(*) Hang boa ton kho la mit hang xing dAu va du intr
Win tOn tai cat kho hang giri TOng ding ty va tai cat caa
hang xing dau caa Cong ty 4i thin diem cu6i nam tai chinh.
10. TRUE VA CAC KHOAN Pail THU, PHAI NQP NRA NUOC
Phat sinh Iran Ham
Tin S bit trir So di toun N D
Gii ac
VND
Tang gia tri sac khoan phai thu qua ban tbanh town
COng ty CO phAn Xing d'au Viet Tin 2.919.126.003
12.027.320.428 COng ty Co phin Thuung mai va Diu hr
Bao Lam Gong ty TNHH MTV Petro Binh Minh
Cam Pha Cling ty Cb pan Diu tar Thum% mai
Dong Trieu
14.299.7 99.0 50
- 1 4.119.126.00 3
- 14.827.320.428
14.9 63.7 99.0 5 0
- 14.1 14.7 77.05 3
58.025.022.534
9. " HANG TON K130
Hang boa (*)
Hang gui ban
31/1 2/20 15
Gia oc VND
2.084.8 55.761
173.139.044
Dtr hOng VND
01/01/2015
VND VND VND
31112/2015
VND
;. •
14.207.743 a. Cis khoin phil thn Thu gia trj gia tang duos khau trir
Thu va cis khoan khac Oa; thu
Nha nuerc
CAng
b. Cis kboin pbii Iii
Thue gia tri gia tang
Thus thu ship cIoan11 nghiep
Thus thu nhAp ca Whin
Thuc rnoi twang
Thui mOn hii
Th4 khic
COng
609.043.793 121.374.258.362 121.983.302.155
26.429.868 14.207 743 26.429.868
635.473.661 121.388.466.1-0-5 122.009.732.07.3
14.1v:743
135.313.135.642 121.983.302.155
1240.804.982 26.429.868
78.044.319 79.692.244
103.944.078.174 109.963.906.330
8.000.000 8.000.000
2 — 289.124.327
89.124.327
6.108.070.075 246.893.015.600 122.009.732.023 115.825.805.925 15.165547.727
■•■••■••■••...,* •■■•■■•••■••••••••••
1.647.925
6.106.422.150
11.794.035.507 1.535.797.980
1.214.375.114
12.126.250.306
TSCD vu hinh khic -g.t
VND VND
CONG TY CO PHAN XANG DAU DAU QUANG N1NH SO 162, PhO Nguygn Van TrOi, T6 14, Khu 4, PlurOng Hong HA
Rao cio tai chinh
Thanh pho 14 Long, Quing Ninh, Viet Nam Cho nirn tai chinh ket thitc ngay 31 thing 12 nant 2015
THUYET MINH BAO CAO TAI CItiN11 (Tap theo) MAU SOB 09-DN
Coc thuyit mink nay M meg b() phem hop (hanh va can cluvr clQc c73ng (hod voi bao cao 'al chinh the°
TANG, GIAM TA! SAN CO DINH HIM HiNH
Ph gong tVen That hi
Nita cira, May mac, van hu t h6tig.
visit_kiCn t_ riic thiet_121. VINT) VND VND
VND VND
1.792.367.628 496.363.636 6.833.366.584 226.773327 9348.871.175
1.792.367.628496363.636 6.833366.584226.773327 9348.871.175
1.284.334351 793.007.904
82.110.632 1.741.521.068
47.147.928 1.060.428.900
11.
NGUYEN GIA
Ti ugly 01/01/2015
Ti nay 31/12/2015
G1A TRI HAO MON LOY Id
TO nay 01/01/2015 254.333.659
Khiu hao trong n5in 149.363.976
Tai ngily 31/12/2015
GIA TRI CON 141
Tai ngay 31/12/2015
Tai ugly 31/12/2014
haohtt nhung yin cbn sir Ong gib tri IA 51.454.545 VND (ngAy 31 thing 12 ngm 2014: 98.454.545 Nguyen gii TSCD h0.ti hlnh nay 31
VND).
1.388.669.993 304.712.118 4.756.024329
1.538.033.969 375.621.210 5.549.032.233
thing 12 tarn 2015 bao gOm cfic TSCD heti hinh khfiu
120.742.426
70.909.092
403.697.635 191.651518 2.077342.255 129.258560 2.801.949.968
97.514.767 6.546.921.207
144.662.695' 7.607.350.107
- 5, • ;
12. TANG, Gam TAI SAN C6 DINH VO HINH
Quyen sir Pau mem
it11L-11:161 tinh
VND VND
Ti nay 01/010015 5.779.271.678
36.700.000 6.087.731.678 NGUYEN GIA
Ti ngAy 31/12/2015 5.779.271.678
CIA TRI HAO MON LOY Kt
Tai ngay 01/01/2015 59.486.660 15.733.419 75.220.079
Khfut hao trong nana 37.460.004 12.233.328 49.693.332
_
TO nay 31/12/2015 - 96.946.664 27.966.747 I 24.9 t 3.411
174.813336 8.733.253 5.962.818.267
212.273.340 20.966.581 6.012511.599
Ti* ngay 31/12/2014
Nguy6n gia TSCD hinh tai ngay 31 thing 12 nam 2015 bao g6m cfic TSCD vu blith
hao
het nhtrng van con sO ding v6i gib. tri IA 47.000.000 VND (ngay 31 thing 12 narn 2014: 47.000.000
VND).
271.760.000
271.760.000 3i,.700.000 6.087.731.678
GIA TRI CON Lig
Tai nOy 31/12/2015 5.779.271.678
5.179.271.678
CONG TY CO PHitiN XANG DAU DAU KHI QUANG NLNH S6 162,Ph6 Nguyen Van Trel, T6 14, Khu 4, PhirorigOng HA B6o c5o chinh Minh ph6 Ha Long, Quang Ninh, Viet Nam Cho nam tai chin!) ket th6c ngay 31 thing 12 nam 2015
THUYET MINI-113A° CAO TAI CHINH (Tiep theo) MAU SO 13 09-ION Cac thuyet minh nay la mqt 1)0 pkin hop thanh va cdn dico-c cloc Cf dng theri veri bao ccio tai chinh k.em theo
13. PHAI TRA NGUOI BAN NGAN HAN
01/01/2015 31/12/2015 VND VND
Gia tri
a. Phil tra ngtrer' i bin Ia cic ben lien quan
SO di kha nang tra nq
Gia tri So co khi tiring tra nq
Icing CUng ty Dau Viet Nam 65.530.723.710 65.530.723.710 178 .592.707.498 178.592.707.498
Cong ty, Ce plain Xing &au DL khi Cal Lan 112.930.101 1 12.930.101 56.983.825 56.983.825
Chi nhanh Tong Cong ty Dau Viet Nam - 812.641 812.641 16.454.824 16.454.824 Cong ty TNITH MTV Xi nghiep Tang kho xang dAu Dinh Vii
COng ty Co phAn Xing dL DAu khi HA N6i 4.135,000 4,135.000
Cong ty TNIIII Petro Binh Minh 1 9.471.870 19.471.870
C(1ng 65.668.073.322 65.668.073322 178.666.146.147 178.666.146.147
b. Phai tra cho cac o5ei tiring khac 350.674.895 350.674.895 925.825.425 925.825.425
66.0x1 8.74821 7 66.018.748.217 179.591.971.572 179591.971.572
14. PHA1 TRA NGAN HAN KIIAC
31/12/2015 31/12/2014\
a. Phai tra nein ban khic the ben lien quan
VND VND
Tang Cong ty DAu Viet Nam 181.868.774
Cong ty Co phAn Xang dAu DAu khi HA NOi 858.070.000
Cong ty plaki Xang &Au Dau khi PV OIL Hai Phong 1 7.01 3.000
COng
b. Phai tra nein han khic fining khic
. 1.056.951.774
Tai sari thera chc7 giai quyet 105.608.555 28.278.320
Kinh phi cong loan 48.837.191 37.105.729
B LIO hi6rn xi hpi, bao hiem y 1.6 1.803.505 55.805.335
Phai tra CBCNV (Ira- frng trirac lien 295.083.609 569.959.743
Cie khoAn phhi irk phai nep 1ch6c 5.467.895 230.439.756
COng 456.800.755 921.588.883
456.800.755 1.978.540.657
15. VAY VA NQ THIJE TAI CHINN NGAN HAN
01/01/2015 'Prong Warn
VND Ting
31/12/2015 VND
Gis tri SO co kha ning trsnq
VND S6 cd ning
tra nq
VND Guam
NgSit hang TMCP chUng Vit)t Nam Ngin hang HD Bank (i)
Ngan hang PCP DAu v." vi Pliit trien - CN Quang Ninh (ii)
- 129.401.840.130
55,071544.813
33.921.828.660
129.408.840.130
41.508.031.613
26.592.828.660
13.563.513.200
7.329.000.000
13.563.513.200
7.329.000.000
- 218.402.213.603 197.509.700,403 20.892,513.240 20.892,513,200
CONG TY CO PHAN XANG DAU DAU KHt QUANG NINH 56 162, Pb6 NguyIn Van Trgi, TO 14, Khu 4, Phirtmg Hang Ha Bao coo tai chinh -Minh ph6 Ha Long, Quin Ninh, Vi6t Nam Cho nom tai chinh ket thfic ngay 31 thing 12 nom 2015 THUYET mrivll BAO cA.o TAI CH1NH (nip theo) MAU SO B 09-DN Cdc thuyet minh nay la m¢: b'O' ph 4in h9p thank va can chrov efpc d6ng that v61 bdo coo iai chinh kern theo
15. VAY VA NV THUS TAY CHINH NGAN H3N (Tipp theo)
(i) Phan inh khoan vay theo Hqp dOng han mt'rc tin dyng s6 00 86/20 1 5/HDTDIIIVI-DN ngay 15 !hang 6 narn 2015 vdri Ngan hang HD Bank. Khoan tin dnng nay co th6 nit bang Diing Vi6t Nam vOi s6 tien 16; da la 50.000.000.000 VND va dao han trong vong 12 thing k6 tir ngay 1C9 hqp ding. Khan vay nay &roc sir dung de b6 sung vim km clOng hog dOng sin xuat kinh doanh va chiu Idi Rik la 6°/o/nam. Khoan vay khting cO tai san bao dam, vay dtrOi hinh thtic tin chap. Lai vay tra vio ngay 25 bang thing.
(ii) Phan OM khoan vay theo Hqp ding han mirc tin ding s6 01/20 1 5/4023590/14DTD ngay 15 thing 7 ndm 2015 v&i Ngan hang TMCP Dalt to va Phat tri6n - Chi nhanh Quang Ninh. Khoin tin dung nay co tht rvt bang D6ng ViEt Nam veil so tien t6i da la 100.000.000.000 VND va dao han kt to new k9 Hqp d6ng den ngay 31 thong 3 nom 2016. Khoan vay nay duce sir dung do b6 sung von hru dOng hoat dOng sail nit kinh doanh, mdr L/C bao larch. Khoan vay duvc darn bao bang town by s6 du tai khoan tien girl sin xutu kinh doanh bang VND va ngoai tit cia 13en vay (nbu tai Thuytt minh so 5) va cac khoan phai thu theo Hop d6ng kinh te da va se ky ktt giga Ben vay va cac d6i Ithie ma Ben vay la ngutri thn hreing (nhu tai Tbuyet mirth s6 6). Ldi vay tra vao ngay 25 hang thong.
16.,- VON CHU SO HCCU
Thay d6i trong win chi sir hike
VOn gip cda chtil so. Fru
QuY dlo to plat trien
VND
Qu5 dt,r phong
lit; chinh
VND
(LA) lay ke VND
'flog VND VND
S6 dv tai ngiy 01101/2014 59.180.000.000 782.513,977 520.637.362 3.774.444369 64.257.595.908 Lt; trong nom (41.667.699.613) (41.667.699.613) Trichtir lai nhuan 970.996.878 194.199.376 (1.165.196.254) Cling 1)6 tract, tiro nom 2013 (2367200.000) (2.367.200.000) Tam trich quy khen thubng, phric IQi dun 2013 &2014 (1)
(242.048315) (242.048.315)
SS du tai ngly 31/12/2014 59.186.000.000 1.753.510.855 714.836.738 (41.667.699.613) 19.980.647.980
Phan lopi lai theo Thong ttr s6 714.836.738 (714.836.738) 200/2014r17-BTC
SO dv tai ngiy 01/01/2015 59.180.000.000 2.468.347.593 (41.667.699.613) 19.980.647.980
Lqi nhuan trong nag' 14.662.823.542 14.662.823.542 Quyet toin guy khen tinging, phic lqi tarn trich nom 2013 &2014 (i)
(167.397.241) (167.397.241)
Tarn trich quj' khen tinging, pink lqi flarn 2015 (ii)
(297.220.000) (297.220.000)
SO da tai ugly 31/12/2015 59.180.000.000 trwrwovetaaaamam••••••■••■•
2.468.347.593 - (27.469.493.312) 34.178.854.281 116.11.......vasstressseuaavar. 11••■•■•■•■•■■■•.1.••■••••••••••••
(i) Trich quy tir Igi nhuan va cong b6 trd co tiro nam 2013 veri ty dOng thtrang nien s6 I 3/NQ-DVN ngay 26 thing 3 nom 2014. ti6n 167.3 9 7.241 VND s6 duqc lay t lqi nhuan nom 2015.
(ii) Cdc khoan tarn trich lap quy nhuan sau thu sib ducce ditu ding CO (long.
16 4% theo Nghi quy6t Dal 1-10i 6r1g.
Khoan trich quy thira trong alum 2014 s6
chinh sau khi thrgc phe duyEt bid DzAi
GONG TY CO PHAN RANG DAU DAU KIii QUANG se 162, Phe Nguyen Van Trei, Te 14, Khu 4, PhuOng Heng Rao cao tai chinh Thatch ph6 Ha Long, Quang Ninh, Viet Nam Cho Om tai chinh iet thtic ngay 31 thing 12 nana 2015
THUYET MINH BAO CAO TAI CH1NH crib theo) MAU SO B 09-DN Cdc thuyit minis nay la unit b¢ phem 1/471 thank va can chrqc dcc dng that vol bao cao tai chinh kem theo
16. VON CHU So HUD (Tie') thco)
V6n dila 1e
Theo GiAy chi:mg nhan ding ky doanh nghidp (sira yen dieu It ctia Cong ty la 68 ty VND. Tai ngay
31 thing 12 narn 2015, yen diOu li< dä &roc cac c6 dong gdp nhu sau:
Theo Giiiy chirng nhiin ding ky doanh aghiep (sit-a dot}
VND
Yen thlic g6p
31/12/2015 31/1212014
T6ng Cong ty DAtt ViOt Nam
COng ty TNH.H V.fin titi Birth Minh (i)
Ong Ta Hoai Hanh (ii)
COng ty C6 phan Dia 6c Bach Vidt
34.680.000.000
51 34.680.000.000
34.680.000.000
23.120.000.000
34 14.300.000.000
14.300.000.000
10.200.000.000
15
10.200.000.000
10.200.000.000
68.000.000.000
100,0 59.180.000.000 59.180.000.000
•
(i) Theo Nghj quyet s6 368/NQ-DKQN ngay 24 than 6 'tam 2013, quyen g6p vim dieu le can thien 8,82 ty VND (tuang ducrng 12,97% v6n (lieu io di dmic chip thuan chuyen nhugng cho nha din to ben ngoai trong thoi ban 01 thing ke tir ngay ban harsh Nghi guy& Neu trong vong 01 thing Ice th•ngay ban hanh Nghj quyet nay, khong c6 nha dal] to nao g6p von thl so thvc hien giam von xu6ng can 59,18 t9 VND.
Den thai diem lap bao cao nay, khOng co c,6 Clang nao thuc hiOn gem yen b6 sung vao COng ty va Cong ty
dang trong qua trInh thtrc hidn yidc siM del Giay chirng n.ban ding lcY doanh nghidp.
(ii) Dai hOi deng c6 &mg th6ng nhat vidc chuyen nhtrqng s6 c6 phin ctia ong Ta Hohi Hanh - c6 clang sang
c6a Cong ty sang cho Gang ty Co phan Dia ec Bach Vidt. "raj ngay 31 thang 12 nam 2014, ong Ta Hoii Hanh ditthvc hien xong viec chuy6n nhuvng c8 phan cho CC:mg ty CO ph6 Dia 6c Bach Viet nhung
Con ty chtra hoan tat cac thO tuc shay deti Giay chting nhan dang ky doanh nghiep. COng ty , dtr kien sd
hoan thanh cac thil tic nay trong thOi gian taxi.
17. CAC KHOAN MiriC NGOAI BANG CAN DOI 1<1., TAN
Tai sin nhin h0
Dorn vi
31/12/2015 31/12/2014
V4t tu, hAng hoa xang deu nhan giir lid
lit
18.289 310.541
CONG TY CO PHAN XANG DAU DAU ICHi QUANG NINH 86 162, Ph6 Nguyan Vgn Tr81, Ta 14, Khu 4, Phutrng Hang Ha Bar) cao tai chin h Thanh pho Ha Long, Quang Ninh, ViOt Nam Cho ng.m thi chinh ket thtic ngay 31 than 12 cam 2015
THUYET MINH BAO CAO TAI CHINH (Tice theo) MAU SO B 09-DN Ccic thuyat minh nay la mOt b 5 phdn hpp thanhva can duvc d9c ddng that vat boo ea° tat chinh ktm then
18. DOANH THU BAN HANG Nam 2015 Näm 2014
VND 'CND
TOng doanh thu ban bang Trong t16: Doanh thu tit kinh doanh xang dau 1.236.767.980.619 1.673.771.024.462 Doanh thu tit kinh doanh san phim boa diu 557.166.459 3.342.540.254
1.237.325.147.078 1.677.113.564.716
Doanh thu tir cac ben lien quan Chi nhinh U.:mg ty Co plan Diu nls-Jn PV Oil mien Bac
169.393.745
Cong ty Cb plan Xang dAu khi Phu rho 2.027.923.492
Cong ty CO phan Xang dAu Dau khi 1Ia N6i 2.669.090.909
4.866.408.146
19. GLA VON HANG BAN N5m 2015 N5m 2014 •
' VND VND Gia von kinh doanh xang dau 1.204.565.477.453 1.649.672.836.234 . . - Trong do: 4 i;
\ %,
Gia v1.7; hang ban 1.202.991.367.414 1.647.663.546.280 ) Ha° but xang &hi 1.574.110.039 2.009.289.954
Gia On kinh doanh san phim h6a au 462.708.906 4.116.187.112 /. ..,,,
1.205.028.186.359 1.653.789.023346
20. CHI PHI BAN HANG VA CHI PHI QUAN I,Y I)OANH NGH1CP
Nam 2015 Nam 2014 VND VND
Cie khan chi phi quail 1S/ doanh nghiep phat sinh trong n5m Chi phi nhan vien quan 1j, 4.281.052.354 4.672.323.557 Chi phi dO dung van phong 110.416.592 258.306.599 Chi phi klulu hao tai san c6 dinh 267.152.952 245.531.529 Thue, phi va le phf 175.951.655 306.804.487 Dv phong phai thu kh6 dal trich lap 12.027.320.428 43.197.702.166 Dv phong phai thu kh6 doi hoan nhap (25.978377.053) Chi phi dich At mua ngoai 244.534.528 256.494.618 Chi phi hint& khfic 5.319.284.697 2.597.235.093
j3.553.063.847). 51.534.397.989
Cic khan chi phi bin hang phit sinh trong nam Chi phi nhan vien 3.691.211.054 1.658.717.335
Chi phi cong cu, citing cu 148.198.696 145.424.379
Chi phi khAu hao tai san co djnh 842.969.280 642.546.744
Chi phi dich vu mua ngoii 6.910.963.765 5.255.92.944
Chi phi bang tin khac 7.317.765.649 3.674.527.703
18.911.108.444 11.376.109.605
CONG TY CO PHAN RANG DA L/ DAU ICH f QUANG NINH S6 162, Ph6 Nguygn Van Tr'6i, TO 14, Khu 4, Phutmg Wing HA . 114o cio tAi chinh 'Minh 06 Ha Long, Quing Ninh, Vi4 Nam Cho nam tai chinh k& thud ngay 31 than 12 nam 2015 THUYET MINH RAO CAO TAI CHINH (Tiep thee) MAU SO B 09-DN Cac thltylt mirth nay la mgt by pha'n hcep thanhva can thew cIpc cMng thai v6i ban cclo tai chinh kern theo
21. CHI PHI THUS THU NH.;!LP DOANH NGHl ✓p
N5m 2015 NaM 2014 VND VND
Lqi nhuan/(1,1) led torn truirc thud 15.903.628.524 (41.667.699.613) Dieu chinh cho thu nhap chiu thud COng: 6.825.878.634 32.149.087.808 Trich lap dtr phong phai thu qua han vim quy dinh theo Thong to se. 228/2009/TT-BTC trong narn 6.013.660.214 31.922.207.808
Chi phi khac kitting dove Ichiu nit (1) 812.218.420 226.880.000 Tric: (20.978.777.053)
Trich lap dtr phong phai thu qua han virat quy dinh theo Thong tir s6 228/2009/TT-BTC OA dugc loai trir khi tinh thud nam 2014
(20.978.777.053)
Thu nh4p chin thud Chuyin 13 O. narn trud.c
1.750.730.105 (9.518.611.805)
Tbu nhip tinh thud sau khi ket chuyen 10 arn trulfrc 1.750.730.105 (9.518.611.805) Thue suat time TNDN 22% 22% Chi phi thud tlrir nhip doanh nghiep tinh tren thu nhb chin thud nam hien Hub 385.160.623
Dieu chinh chi phi thud thu nbtip doanh nghiep cua cac narn tnthc vao chi phi thud thu nbijp hicn 855.644.359 Huh aim nay (ii)
Chi phi thud thu nh4p doanh nghiep hien Unit 1.240.804.982
(1) Bao g6m tin phat vi phain ye thus nam 2014 la 288.524327 VND va cac chi phi khOng dap Crng iiu dieu kign la chi duce ti* khi xac djnh thu nhk3 tinh thud.
(ii) Theo Quyet djnh ve vied xv ly vi pharn vS thus qua kiem tra vivre chlip hanh phap luat thud s6 74)QD-CT ngay 06 thong 01 nam 2016 cua Cuc thud tinh Quang Ninh, s6 tien thud thu nhap dearth ngbiep
nam 2014 an truy thu la 855.644.359 VND, do Cue thud kb8ng chap nh4n chi phi duphOng phai tbu
kh6 dOi cua narn 2014 la chi phi dugc tr-7 khi xic dinh thu n_b4p tinh thud.
22. LAKLO) CO BAN TRIN CO PHIEU
Viec tinh Wan lai ca ban tren c6 phieu cho cac c6 clang sa ban c6 phieu ph6 thong dm ding tying: Our/4 thtrc tren ca sa cac s6 1*/ saw.
Lai nhuan
31/122015 31/12/2014 VND VND.
Lai nhuart/(13) dd tinh ca ban ten co phidu 14.662.823.542 (41.667.699.613)
14.662.823.542 41.667.6910.
So e6 phieu
31/12/2015 31/12/2.014
blnh quan gia quy6n cua c6 phieu phO thong d'd VND yND
tinh }Ai ca ban ten co phidu 5.918.000 5.918.000
tren c6 phitu 2.478 .17.0.11)
CONG TY CO PHAN XANG DAU DAU Kill QUANG NINH 56 162, Phi) Nguyen Van Tr6i, Ti) 14, Khu 4, Phutrng H6ng Ha
. BA° coo tai chin!' Thant phi) I-4 Long, Quang Ninh, Viet Nam Cho nam tai ckinh ket tilde ngay 31 thang 12 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep then) MAU SO B 09-DN Ceic thuyit minh nay la m¢1 by Ain harp thanh va can cluor doc ddng thai vii bdo cif° tai chink kern the°
23. CAM KET THUS HOAT DQNG
1N:1m 2015 INArn 2014
VND VND
2:302.561.773 1.763.841.819 Chi phi thus hoat ddng t61thieu da ghi nhgn vao Boo coo ket qua heat ddng kinh doanh trong nam
2.502.561.273 1.763.841.819
Tai ngay ket thtic nien d6 kg toan, Citing ty co cac khoin cam ket thus hoot Ong kheng hdy ngang voi Lich thanh toan nhu sau:
31/12/2015 31/12/2014
VND VND
2.730.912.000 2.010.912.000
5.067.987.733 6.358.899.733
Trong yang mdt nam
Ter nam ther hai den nam ther nam
7.798.899.733 8369.811.733
Cdc khoan thanh toan thu6 hoot ddng the hien:
- Thus van phong vOi din tfch 236,57 m2 tai s6 nha 162, ti) 14, khu 4, plurtmg Filing Ha, thank, phi) Ha Long, tinh Quang Ninh. Gia thus chtra bao g6m thug gia trj gia tang la 60.000.000 VND/thang. Hcp d6ng thug dot duvc kj, veri thtri han 02 na.m tinh tir ngay 01 thang 01 nam 2015.
- Thus cera hang xang dAu Quang Hanh vdi dien act] 857,9 m2 tai t6 6, kbu 9b, phIrtmg Quang thanh phi) CAm Pha, tinh Quang Ninh. Gia thus chtra bao gi)m thug gia trj gia tang la '10.000.000 VND/thang. Hop deing thus dAt dttqck-S, vdi thin han tCr ngay 09 thang 5 nam 2014 den ngay 09 thang
narn 2017.
- Thus cera hang xang dau Ba ChS tai thi trian Ba Che, huyen Ba Che, tinh Quang Ninh. Gia thus chua bao ern thud gia trj gia tang la 29.750.000 VND/thang. Hop ding thus &it &roc Icy vii thotri han tir ngay 09 thing 9 nam 2014 den ngay 09 thing 9 nam 2019.
- Thu6 cfra hang xang diu Dpi Yen tai phut:mg DO Yen, thanh ph6 Ha Long, tinh Quang Ninh. Gia thus chtra bao gdm thug gid trj gia tang la 97.826.000 VND/thing. Hop ddng thus ddt &roc lcS/ voi thoi han td* ngay 09 thang 9 nam 2014 den ngay 09 thang 9 nam 2019.
24. CONG CV TAI CHINH
Quin 1y rdi ro v6n
Cong ty van 1y ngu6n von nbam dam bao rang COng ty c6 tht vira hoat dOng 118n ttic vira toi da boa loi ich cua cac c6 Mug thong qua tOi uv h6a so du ngui)n van va ding no.
Ciu trek von cda Cong ty g6m co cac khoan ng than (bao g6m cac khoan vay nhu da trinh bay tai Thuyet minh s6 IS tril di tier)) va co phAn v6n cua cac c6 deng (bao gi)m von gop, cdc qu5), Jeri nhudn sau thug chtra phan p1361).
CONG TY CO PHAN XANG DAU DAU Klii QUANG NINH S6 162, Ph6 Nguyen Van Tr81, TO 14, Khu 4, Phut:mg Hang Ha Rao cao tai chinh Thanh ph6 Ha Long, Quing Ninh, Vi6t Nam Cho narn tai chinh k6t thic ngay 31 tang 12 nam 2015
THUYtT MINH BAO CAO TAI CHINH (Titp theo) MAU SOB 09-DN Coe tinryEt minh nay la mot bo phOn hop thanh va ccin &roc doe ang thoz voi biz° cao tat chinh kern then
24. CONG Cu TAI CH1NH (Tie]) theo)
1
He so clan b4 tai chink
so din bAy tai chinh cua Cong ty tai ngay ket thic nian d6 k6 town nhu sou:
31/12/2015 31/12/2014 VND
Cac kboan vay 20.892.513.200
Tar: TiL 6.232.717288 2.876.751.098
Na than 14.659395.912
V(in chn sa hiru 34.178.854.281 19.980.647.980
Ty 1e nq than Von von chit so hint 0,43
Cac chinh sAch ke than chu ygu
Chi tit cac chEnh sach kg Wan chi ygu va cac phtrong phap ma Cong ty ap ding (bao gos m cac Lieu chf dg ghi nhan, ccr sa.xac Binh gia tri va ca sar ghi nhan cac khoin thu nhap vi chi phi) d6 veri tirng loai tai sin tai chinh, va c8ng nq tai chinh dugc trin h bay tai Thuy6t minh so 4.
Cac loci cong cu thi chink
Cia tri ghi sO ;
ki-of 31/12/2015 31/12/2014
17-'10 VND VND Thi sin tai chink 1E I
Ti6'n 6.232317.288 2.876.751.098 Phai thu ng&n hn ctia khach hang va phai thu nig& han khic 118.087.842.409 173.273.603.923
Phai thu dai ban khac 50.000.000
TOng dog 124.320.559.697 176.200.355.021
Cong nq tai chinh
Phil tra ngtAri ban ngan han vi phai tra ngin han khac 66.319.299.721 180.392.371.07.1 Chi phi phai tri ngin han 471.873.119 73.851.700
1
Vay va nq thue tai chinh ngin hart 20.892.513.200
T6ng c6ng 87.683.686.040 180.466.222.771
Cong ty aura danh gia gii tri hop IS, cua tai sin tai chinh vs) cOng nq tai chinh tai ngay ket thic ni8n d6 lee toan do ThOng to so 21012009/TT-BTC do B6 Tai chinh ban hinh ngay 06 thing 11 nam 2009. ("ThOng to 210") cing nhu cac quy dial] hiOn hanh chtra CO huOng din cu tht v0 vi4c xic dlinh gia tri hop
iy cua cac tai sin tai chin]] vi c6ng nq titi chinh. Thong to 210 yeti cau ap diAng Chan tpuc ban cao tai chinh Qu6c to ve vie:c trinh bay him cao tai chinh va thuy6t minh thong tin dOi veri ding cu Lai chink nhung khong dui ra huang clan Prang dircmg cho vi6c dinh gia vi ghi nhan c8ng cu tai chinh: bao gima ca ap dting gia tri hgp1je, nhirn phi hgp veri Chuin muc bdo cao tii chinh Outic t6.
4
CONG TY CO PHAN XA."NG DAU DAU Kilt QUING NINI1 S6 162, Ph6 Nguyen Van Trei, T6 14, Kim 4, Phaang Hong Ha Bao cao elf chinh Thanh phO Ha Long, Quang Ninh, Viet Nam Cho nam tai chinh ket thiic ngay 31 thing 12 nam 2015 THUYET MINI-I BAO CAO TAI MINH (Tiep theo) NI 'Au se B 09-DN Chc thuyit mini: nay lei m'cit b0 ph 'em hcp thanh viz cc3n chew clot dung theri vol bdo coo tat chinh kern theo
24. CONG CV TAI CHINA (Tiep theo)
Mac tieu quin 19 rui ro tai chinh
COng ty da xay dung he thong quan 19 rdi ro nham phat hien va danh gia cac rdi ro ma Cong ty phai thiet lap cac chinh sach va quy trinh kiem soat rui ro a mac chap nhan duce. He thong guar] 1y riii ro
dtrqc xem x6t lai dinh ky nhim phan anh nhang thay dei cda dieu kien thj twang va hoat deng cda COng ; ty.
Rdi ro tai chinh bao gOm rui ro thi trul.mg (bao gem rdi ro lai suit va rdi ro ve gia), r0i ro tin dung va rdi to thanh khoan.
Rui ro thi truyYng
Hog Cleng kinh doanh cda Cong ty se chU yeu chin rni ro khi có sv thay (16; ve gia. Cong ty a thvc hien cac bien phap phong ngira nil ro ve gia hang hoa bing cac Cong ty d ce, nhang chinh such ban hang ap dung cho nhang tan tang giarn gia. Tuy nhien, Cong ty khong thac hien cac bien phap phong ngaa rdi ro lai suit sau khi Ban Gidm dec dart gid chi phi de thi,rc hien phong noun rdi ro ldi suit CO the cao ban chi phi phat slab do rill ro ihj tratmg khi có su thay deli ve lai suit va gia trong ttrong lai.
Quin ly rai ro suet
Cong ty chiu rdi ro 1ai suet phat sinh tar cac khoan vay chin lei suit da duce k9-ket. Rdi ro nay se dinIc Gong ty quan ly bang each duy trl a mac de hcrp 19 cac Ichoan vay va phan tich tinh hinh card) tranh tri3n thj truang de co &rot 1M suet cia loi cho COng ty tar cac nguOn cho vay thich hop.
Dp nhay cua IN such
De nhay cda cac khoan vay doi vii sir thay doi Idi suit cO the xay ra a mac de hop 19 trong lai suit disc the hien trong bang sau day. Val gia dinh la cac bien so khan khong thay dei, n6u Iii suit oda cac lchoan vay voi lai suit the nei tang/giam 200 diem ca ban thi loi nhuan truck thue cua Cong ty thay dei nhu sau:
Tang/(Giam) s6 diem car bin
Anh htrang den Iqi nhuan trtrerc thui
VND Cho nam tai chinh k6t th0c ngay 31/12/2015 +200 (417.850.264) VND -200 417.856204 VND Cho ram 61 chinh lc& thdc ngay 31/12/2014 +200 VND -200 VND
Quin ly rai ro ve gia hang hoc"
COng ty mua nguyen vat lieu, hang Ma t r cac nha cung cap trong naac de phoc vv cho boat deng sin xua't kinh doanh. Do vay, Cong ty se chiu rui ro viec thay dei gia ban cda nguyen vat lieu, hang boa.
Rai ro tin dung
Miro tin dung xay ra khi met kWh hang hodc d6i tae khong dap ling dtroc cac nghlva vp trong kyr, dOng clan 6 n eAr tAn that tai chinh cho Cong ty. Cans ty of, chinh mach tin ding phi hcrp v2 thuc'rne, NuySn theo dei tinh hinh de dank gia xem Cong ty co chin rdi ro tai, dong hay khong.
LONG TY CO PHAN XANG DAU DAU Kid QUANG NINA SO 162, PhO Nguygn Van TrOri, Ta 14, Khu 4, Pbutmg Hang Ha Rao ea° tai Chinh Thank pha Ha Long, Quang Ninh, Viet Nam Cho nam tai chinh kat thdc ngay 31 thang 12 nam 2015
THUYtT MINH SAO CAO TAI CHiNH (Tiep theo) MAU SOB 09-DN Cac thuylt mink nay la mOt bO plkin hop thank va can dupe dcoc citIng that vori bdo coo tat chinh kern theo
24. CONG C1,7 TAI CHINE Tip theo)
Btii ro tin dyng (Tlip theo)
Tai ngay 31 thang 12 nam 2015, Cong ty c6 rid ro tin dung lien quan teri cac khoan phai thu mat so khach hang thrqc danh gia kh6 c6 k.ha nang thu h'ai vai tang so tin la 29,2 t5, clang (nhu trinh bay tai Thuyat mirth s6 8). Cong ty tin tuerng COng ty dA thiet lap dAy du cac thu tuc quan 15, de giam thieu cac rui ro nay. Rai ro tin dung lieu quan tai cac khach hang dm lai dtrgc danh gia khong trong ysdu do cac khoan phai thu nay den tir mat so lugng 1&n khach hang boat clang trong nhieu nganh khac nhau va phan ba 6 cdc khu vuc dia Iy khac nhau.
Quein 1j7 rat ro thanh khan
Muc Bich quan ly raj ro than]) khoan nharn dam bao cid nguan van de dap img cac nghia vu tai chinh hian tai va trong ttro-ng lai. Tinh thanh khoan ding dugc Cong ty quan 15, nham dam bao mire phu Val gift cong ng den han va tai san (Ian ban trong nam a mu-c c6 the dugc kiern soat <101 yeti so van ma COng ty tin ring c6 the to ra trong nam d6. Chinh sach cua COng ty la theo dOi thirtmg xuyen cac yeu c?iu ye thanh khan hian tai va du Idea trong tuong lai nhem dam bao Cong ty duy tri du mire du phong Wen
cac khoan vay va du vin ma cac ca (long cam kat g6p nflain clap Cmg cac quy Binh ve tinh thanh khoan ng6n han va dai han hon.
Cac bang clued day trinh bay chi fiat cac mirc dao ban theo hap clang can lai &Si v61 tai san tai chinh va citing ng tai chinh phi phai sinh va th&i han thanh town nhu da dugc thaa thu4n. Cac bang nay dugc trinh bay dua ten dong tian chtra chiet khau cua tai san tai chinh va deng tien chum chiet khu cua cong rig tai chinh tinh theo ngay serm nhAt ma Cong ty phai tea. Viec With bay thang tin tai san tai chinh phi phai sinh la can thiet di bleu dugc viac quan 15, rui ro thanh khoan cda Cong ty khi tinh thanh khaki dugc quanljt tren co sa Gong ng va tai san thuan.
DEKA 1 nam Tir 1-5 nam Tang Ong
31/12/2015
Tian
VND
6.232.717.288
VND VND
6.232.117.288 Phai thu ngin han cua khfich hang va phai thu ngin ban khac 118.087.842.409 118.087.842.409
Tong cang 124.320.559.697 124.320.539.697 boaiemosowiro
Phai tra nguoi ban ngin han va phai tra ngan han khac 66.319299.721 66.319.20.721
Chi phi phai tra ngin han 471.873.119 4.71.873.119 Vay va nq thug tai chinh ngin han 20.892.513.200 0.892.513200
Ding cong 87.683.686.040 87.683.686.040
Chenh !Lech thanh khan than 36.636.873.657 36.636.873.657
CONG TY CO PHAN XANG DAU DAU Kitt QUANG NINH Se 162, Pha Nguyen Van Trei, T6 14, Khu 4, Pintemg Hang Ha Bat) can till chirth
Minh phe Ha Long, Quang Ninh, Viiit Nam Cho narn tai chid, kAt thic ngay 31 thin-1g 12 n5.4. 2015
THUYET MINH BAO CAO TAI CHINH (Tiep then) MAU s6 B 09-DN
Cdc thuyet minh nay ia mot b0 phan 119p thanh va can ciirqc doc cling thoi vol boo c6o tai chink kern theo •
24. CONG CV TAI CH NH (Tiep tbeo)
Qu an 45 rfii ro thanh khan (Tiep theo)
Dtrai 1 o3n) TZT. 1-5 mini Tang,,,cOng VND
31/12/2014
VND VND
Tien 2.876.751.098 2.876.751.093
Pm; thu ngin han cua khach hang va phai
thu ngin han khac 173.273.603.923 173.273.603.923
Phai thu dal han Bac 50.000.000 50.000.000
Tang ding 176.150.355.021 50.000.000 176.200.355.021
Phai tra ngutri ban ngin han va phai tra ngiin han khac
180.392.371.071 180.392.371.071
Chi phi phai tra ngan han 73.851.700 73.851300
TOng cOng 180.466.222.771 180.466.222.771
Chenh leek thanh khoin thuan (4.315.867.750) 50.000.000 (4.265.867.750)
Ban Giam deo danh gia rai ro thanh khoan a mire thip. Ban &lam dac clang 1 p ke hoach va tin tutmg
rang COng ty co the tao ra du ngu6n tien a dap frng cac nglifa vv tai chink khi den ban.
25. NCHIEP VI) VA SO DU" V(.II CAC BEN Llf.,N QUAN
Danh stick cdc hen lien pan:
)3en hen quail
TOng Cong ty Dau Vi@ Nam (PV OIL)
Chi nhanh TOng Cong ty DA.0 Viet Nam C6ng ty MTV
Xi nghi0 Tang kho Xhng dL Dinh va
Cong ty Co phan Xing dAu Dan khi Cal LEn (PV OIL Chi Lan) Ciing chi) sa hitu
Cang chi) sa h[tu
Cong chi) sa
C6ng cl) sa huu
Ciing chh so hail
Ca (long
Co (long
Ouan hi
Chu sa huu
Chu. sa hero
Cling ty Co phan Xang dal' Dan khi Ha N'6i (PV OIL Ha N6i)
COng ty CO pan DL nhbn PV Oil
Chi nhinh Cong ty CO phan Dau nhan PV Oil mien Bac
Cong ty CO phin Xing da.'u Dau khi. Phil Th9
C6ng ty TNHH Vhn tai Binh Minh
COng ty C6 phki Dia Oc Bach Vit
? 2 r
CONG TY Co PHAN RANG DAU DAU KHI QUA.NG NINH s6 162, PhO Nguyin Van TrSi, TO 14, Khu 4, Phuimg Hang Ha Rao cao tai chinh
Thanh ph6 Ha Long, Quang Ninh, Viet Nam Cho tam tai chinh k6t th0c ngay 31 thang 12 ram 2015
THUYET MINH BAO CAO TAI CHiNfl (Tiep theo) MAU SO B 09-DN
Cdrc thuyAt rninh nay la mOt b4 phan hop thanh va can Arc doe clang thai val bao ccio tai chinh kern theo
25. NM-114P VV VA sO DU' VII CAC BEN LIEN QUAN (Tiap theo)
Trong ndm, Cong ty c6 cdc giao dich chu yeu vdi cdc ben lien quan sau:
Mu] 2015 Nim 2014
Doanh thu
YND VND
Chi nhinh Cong ty Co plan Diu nham PV Oil mien Bic 169.393.745
COng ty Ca phin Xing cliu Dau khi Phu Thy 2.027.923.492
2.669.090.909 Cong ty CO phan Xing dau Dau khi Ha N6i
4.866.408.146 AIMINIM•••■•••01.111.1
Mua hang haa, djch vy
TOng Cong ty Diu Viet Nam 987.703.883.527 1.658.524.380.872
Cong ty CO phin Xing dau Diu khi Cii Lan 641.594.042
Chi nhinh Tong COng ty Dau Viet Nam - C8ng ty 'WM 156.705.908 MTV Xi nghiep Tang kho Xing diu inh Vu
Chi nhinh CEng ty Co plan Diu nhi:m PV Oil mien Bic 584.381.272
Cong ty C6 phan Xing diu Dau khi Phu Thy 18.087.272.727
COng ty Ca phi"' Xing tau Diu khi Ha Nei 11.429.057.482 CON
1.017.804.595.008 1.659322.680.822
El_{ Vay hang h6a VIET Cong ty CO pan Xing cliu Diu khi HANOI 780.063.636
Tang Cong ty Dau Viet Nam 38.611.770.250
38.611.770.250 780.063.636
Ca rat di tra
Tang COng ty Diu Viet Nam 1.449.920.452
Cong ty TNI11-1 Van tai Binh Minh 490.832.356
Ong T4 Hoii Hanb
Cong ty Ca pan Dia 6c Bach Vi4 426.411.192
2.367.200.000
Thu nht4p cila Ban Citim dac 692.500.000 780.270.000
CONG TY CO PHAN XANC DAU DAU Kill QUANG NINH S6 162, Pb6 Nguyen Van TA, T6 14, Khu 4, Phutmg Hong Hi Sao do tai chinh Thinh ph6 Ha Long, Quin Ninh, Viet Nam Cho nam tai chinh ket thtic ngky 31 thing 12 nam 2015
T111.1YET MINH BAO CAO TAI CHINN (Tiep theo) MAU SO B 09-DN Cdc thuyit mink nay la mOt by phan hap thanh viz can Ayr dgc d'ong voi bdo cdo Lai chinh kem theo
25. NGH1EP V1,1 VA SO D1.1 VOI CAC BEN LIEN QUAN (Tiep theo)
S4 dtr chit ykt vdi cac ben lien quan tgi ngizy kk theta niers 4 ki todn:
31/12/2015 31/12/2014 VND VND
PhiIi thu ngin han khic
ang ty CP Aug au au kid C&1 Lan 136.149.338
136.149.338
Phii tra nguiri bin ngin han
T6ng Cong ty Dau Viet Nam 65.530.723.710 178.592.707.498 Cting ty Co phi') Xing din Diu khi Cal Lin 112.930.101 56.983.825
Chi nhanh T6ng Cong ty Dau Viet Nam - Cong ty TN1111 MTV Xi nghiep Ting kho Xing cliu Dinh Vii 812.641 16.454.824
Cong ty C6 plan Xang dAu DAu khi Ha Nei 4.135.000
Cong ty TNHH Petro Binh Minh .• .•
19.471.870
65.668.073322 178.666.146.147
Phai tra nein ban khge
Ding Cong ty Diu V i'et Nam 181..868.774 Cong ty Ce phAn Xang dau Dan khi Ha NOi 858.070.000 Cling ty C6 phin Xing Dflu dau khi PV OIL Hai Phong 17.013.000
1.056.951.774
26. THONG TIN BO SUNG 010 CAC KHOAN MGC TONI( BAY THONG BAO CAO LUU CHUYEN T161 T1
Nam 2015 VND
Nam 2014 VND
So tien di vay thin thu trong vim:
- Tien thu tit di vay theo khe u6c thong thutrng 218.402.213.603
s6 tan a thvt tra gee vay trong nam:
- Tien tra nq g6c vay theo khe uffm thong thutrng 197.509.700.403
UM= MINI— MID MO INN •III IMO • =I 11111111 In UM • 1111111
CONG TY CO PHAN RANG DAU DA.0 Kid QUANG NINH sa 152, PhO Nguygn Van Tr T6 14, Khu 4, Phurang Hong HA Thanh ph6 Ha Long, Quang Nai, Viet Nam Bao cao tai chin!)
Cho nam tai ch fah ket Halo ngay 31 thong 12 ram 2015_
MAU SO B 09-DN THUYET MINH BAO CAD TAI CHINH (Tiep theo) Cac thuyji minh naycit bc3 phan hg; 111211111 va can chive d9c cl(3ng bao cao tai chinh hem theo
27. SO LIEU SO SANH
MOt s6 se) lieu cua nam bao cao truck duac phiin loci tai (la phi! hop vari vi'ac so sanh vii sa lieu ctia nam nay, cu the tihtr sau:
Theo QD 15/2006/Q1)-BTC
Ten chi tieu s6 Bang can dia Kt Loan
Tai sin 1. Cac khoan phai thu khac 135
2. Tai san nuan han khac 158 3. Phai thu dai ban khic 218 4. Tai saa dai han khac
268
Theo Tr 200/2014(17-BIC 31/12/2014 (VND) Ten chi tieu Ma so
Bang can dai kc toan Tai san
1.041.762.925 1. Phai thu ngan han khac 2. Tai san thieu cher 'zit ly
701.251.542 3. Tai san ngan han khic 4. Phil thu dal khac
50.000.000 5. Tai san dai han khac
Dan vi: VND Thay dal
31/12/2014 (VND)
136 1.751.552.822 Phan loci lai, d6i ten va di ma so 139 158.858.886 Them chi tieu nay va phin loaf 14i 155 - Phan loci 14i va deii m3 s6 216 50.000.000 Phan lo4i lai va dal ma s6 268 - Phan lo4i1ai
NT phiti tra
5. Doanh thu chua thvc hien
Von chu sa hint 6. Quy dau to phat tries 7. Quy dtr phong tai chinh 8. (1,6)10y ke
Bao cao ket qui host clang kink 9. Doanh thu ban hang
10. Cac khoan giam tr.& doanh thu
Truvag Thj Theo, Hang Ngtrai 1.4p bleu
A`gc.iy 25 :hang 02 nam's-261-6--
NQ' Nati tra 6. Doanh thu chin thvc hien ngin han
338 229.628.182 7. Doanh thu chua thtic hien dai hen
Van chti sir him 417 1.753.510.855 8. Quy dau to phat tries 418 714.836.738
CH G THUG BA Mani frAlcidil h BA° cao ke4qui haat dang kinh doanh
Noy: 1.23 1-.045,652Dig 10. Doanh u ban hang 02 n 54.532.090.077 011. Cac kho trir doanh thu
S6. 1 9 Quy6'n CHNG VW'
A o
Nguyen Thj Thang Ka Loan truo-ag
318 229.628.182 Them chi fiat, nay va plan loci 336 - Phan loci lai va dal Ina s6
418 2.468.347.593 Phan loai141 va ai ma so Bo chi tieu nay
420 (41.667.699.613) Dieu chinh hai to
01 1.677.113:564-M'b.';Phap loci lai 02 - Pba0ai lzi
. 2
Nguy&I Duy Long — Giant d6c
;),1 gOL tlliel