c6ng ty co phan khai thac,che bien khoang san ha!...
TRANSCRIPT
C6NG TY CO PHAN KHAI THAC,CHE BIEN KHOANG SAN HA! WONG
BAO CAO TAI CHiNH QI.Ic II NAM 2016
NGAY 30 THANG 06 NAM 2016
Muc luc: Trang
Bang can d'M k6 toast 1-2
Bao cao k6t qua san xuat kinh doanh 3
Bac, cao luu chuyL tin t" 4
Thuy6t mirth bac) cao tai chinh ch9n 19c 5- 24
HA! WONG: THANG 07 NAM 2016
,
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! WONG Khu 2, Thi trfin Phá Thir. Hu3*-1Kinh Mon Tinh Hal Duong, CHXHCN V*. Nam
• --." -,4Cli4oldsisiii;isabagaii:
Bac, can thi chinh Báo cao tai chinh quy II nam 2016
thac ngay 30 thang 6 nam 2016
BANG CAN DOI KE TOAN QuS, II nhm 2016
Tai ngay 30 thang 06 nani 2016 MAU SO BOla-DN Don vi tinh: VND
TAI SAN Ma S6
Thuyk minh
S6 cu6i quy (30/06/2016)
Sa dau nam (01/01/2016)
A- TAI SAN NGAN HAN 100 29.488.719.303 31.105.196.742
I. Tin va cac khoan ttnyng duvng tiên 110 9.523.429.166 17.477.248.695
1. Tiki 111 V.01 523.429.166 6.477.248.695
2. Cac khoan Wang dup-ng tien 112 9.000.000.000 11.000.000.000
II. Cac khoan &Au ttr tai chinh ngn halt 120
3. D'au tir nam gifr den ngdy ciao han 123 V.02b
III. Cac khoan phai thu nOn hn 130 9.815.654.966 5.983.389.172
1. Phai thu ngan han cua khach hang 131 V.03a 10.805.203.427 7.497.672.077
2. Tra trirac cho nguai ban ngan han 132 300.000.000
6. Phai thu ngan flan khac 136 V.04a 263.547.639 205.533.195
7. Dr phang phai thu ngan han khd doi(*) 137 (1.553.096.100) (1.719.816.100)
IV. Hang ton kho 140 10.149.635.171 7.627.892.208
1. Hang tan kho 141 V.07 10.149.635.171 7.627.892.208
V. TM salt nO'n han khac 150 16.666.667
1. Chi phi tra trtrdc ngan han 151 V.I3a 16.666.667
B- TAI SAN DAI HAN 200 34.998.023.532 37.137.200.238
I. Cac khoan phai thu dai han 210 7.527.372.782 6.585.539.340
6. Phal thu dai han khac 216 V.04b 7.527.372.782 6.585.539.340
II. Tai sin c6 dinh 220 26.980.655.822 29.961.873.591
I. Tai san ca dinh hQu hinh 221 V.09 13.280.815.597 13.841.936.856
- Nguyen gia 222 27.548.298.394 26.811.690.209
- Gia tri hao man lily ke(*) 223 (14.267.482.797) (12.969.753.353)
3. Tai san cô dinh vo hinh 227 V.10 13.699.840.225 16.119.936.735
- Nguyen gia. 228 31.177.927.937 31.177.927.937
- Gia tri hao man Itilyk(*) 229 (17.478.087.712) (15.057.991.202)
Bt d'Ong sari d'au ttr 230 V.12
IV. Tai salt do. dang dai hn 240 141.233.513
2. Chi phi )(ay dung ca ban da dang 242 141.233.513
V. Frau ttr tai chinh dai han 250
VI. Tai sari dai ban khac 260 348.761.415 589.787.307
1. Chi phi tra tru.ac dai han 261 V.13b 348.761.415 589.787.307
TONG WING TAI SAN 270 64.486.742.835 68.242.396.980
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CONG TY CO PHAN KHAI THAC CHE BIEN KHO.ANG SAN HAI [WONG
Bao cao tai chinh Khu 2, Thi tan PhU ThU, Huyen Kinh Mon
Báo cao tai chinh qujiII nam 2016 Tinh Hai Duang, CHXHCN V* Nam
Ke't thac ngay 30 than 6 nam 2016
BANG CAN DOI Kt TOAN(TIEP THEO) Qt4 II nam 2016
77gay 30 thong 06 flan? 2016 MAU SO BOla-DN Dan vi tinh: VND
NGUON VON Ma SO
Thuy6t minh
SO call quj/ (30/06/2016)
S6 au !Am (01/01/2016)
C- N4Y PHAI TRA 300 34.787.481.211 39.345.176.724
I. Ncr ngan h#n 310 21.045.872.211 25.603.567.724
1. Phai tra ngu6i ban ngan han 311 V.16 4.082.697.970 5.269.654.954
2. Nguai mua tra tien truck ngan han 312 624.286.366 283.488.866
3. Thue va cac khoan phai nOp Nha nuac 313 V.17 8.412.482.145 10.524.029.175
.4. Phai tra ngu6i lao dOng 314 5.458.959.800 8.008.635.900
5. Chi phi phai tra ngan han 315 V.18 167.623.120 233.328.720
9. Phai tra ngan han khac 319 V.19 230.399.858 226.464.958
12. Quy" khen thuOmg phac ll 322 2.069.422.952 1.057.965.151
II. Noy dailw 330 13.741.609.000 13.741.609.000
12. Du phOng phai tra dai han 342 V.23 13.741.609.000 13.741.609.000
D- VON CHU SO HITU 400 29.699.261.624 28.897.220.256
I. V6n chü sii• him 410 V.25 29.699.261.624 28.897.220.256
I. VngOpcOachUsâhthi 411 17.174.100.000 17.174.100.000
- CO phieu ph6 thOng c6 quyen bieu quyet
411a 17.174.100.000 17.174.100.000
- CO phieu tru ddi 411b
4. VnkhãccCiaChOsâliEtu 414 536.512.500 536.512.500
8. Quy du tis phat trien 418
11. Lgi nhuan sau thue chua phan phi 421 11.988.649.124 11.186.607.756
- LNST chtra phan phi lay ke de'n cuOi ky tru6c
- LNST eh:Liu phan phOi ky nay
421a
421b
6.069.197.756
5.919.451.368
569.818.580
10.616.789.176
II. Nguim kinh phi va quji khac 430
TONG CONG NGUON VON 440 64.486.742.835 68.242.396.980
Ngtroi 14p biu K6 toan trtromg 7 niim 2076 L"
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1. Doanh thu ban hang va cung cap dich vi 2. Cac khoan giam trir doanh thu 3. Doanh thu thuan ye ban hang vã cung cap dich vu
4. Gia vOn hang ban
5. Lgi nhuan gOp v'S' ban hang va cung cap dich viii
6. Doanh thu hog dOng tai chinh 7. Chi phi tai chinh
8. Chi phi ban hang
9. Chi phi quan 1 doanh nghiOp
10. Lgi nhuan thuan tit hog clOng kinh doanh
11. Thu nhap khac
12. Chi phi khac
13. Lgi nhuan khac
14. TOng lgi nhuan k6 toan truOc thue , 15. Chi phi thue thu nhap hiOn hanh
16. Chi phi thus thu nhap hoan lai
17. Lgi nhuan sau thus thu nhap doanh nghip 17. Lai cc( ban ten Co phiSu(*)
CHi TIEU a A
SO
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2
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Ngtrfri lap bieu
Tran Thi Van
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUONG
Bao cáo tai chinh Khu 2, Thi tran Phu Thi, Huy'n Kinh Mon
Bao cao tai chinh quji II nam 2016
Tinh Hai Dtrang, CHXHCN V* Nam • KSt thfic ngay 30 thang 6 nam 2016
BAO CAO K.ET QUA HOAT DQNG KINH DOANH GIVA NIEN DO
MAU SO B02a-DN Dan vi tinh: VND
Thu34 t minh
QuH nam 2016
Qui ll
Nam nay NAm tru.O.c
VI. la 32.582.078.798 61.339.822.217
VI.2
32.582.078.798 61.339.822.217
V1.3 23.825.835.495 46.951.421.999
8.756.243.303 14.388.400.218
VI.4 126.152.628 243.847.213
VI.5
VI.8a 1.200.830.426 3.772.850.819
V1.8b 4.776.108.382 6.474.823.352
2.905.457.123 4.384.573.260
VI.6 31.450.100 37.472.727
VI.7 271.820.500
(240.370.400) 37.472.727
2.665.086.723 4.422.045.987
VI.10 596.417.345 977.636.305
VI.11
2.068.669.378 3.444.409.682
1.205 2.006
toan trtrong
Nguyen Him Khiem
- 3 -
Luy ke tir dau nam den cuei quy nay
Nam nay Nam trirot
62.625.084.160 115.641.221.217
62.625.084.160 115.641.221.217
44.721.853.879 88.515.598.692
17.903.230.281 27.125.622.525
233.499.146 426.014.444
2.293.234.916 7.264.515.648
8.120.796.100 11.351.301.807
7.722.698.411 8.935.819.514
44.730.100 96.127.272
279.114.300
(234.384.200) 96.127.272
7.488.314.211 9.031.946.786
1.568.862.843 1.992.147.121
5.919.451.368 7.039.799.665
3.447 6.149
S.
CONG TY CO PHA
* ,KHAI THAC, CHE BIEN KHOANG SA
HAI DIPING
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ang 7 nom 2016 di4c
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CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUNG Khu 2, Thi tra'n Phu Thd, Huy'en Kinh Mon Tinh Hai Duang, CHXHCN Viet Nam
Bao cao tái chinh Bao can tai chinh quji II n'am 2016
Ke't thfic ngay 30 thang 6 nam 2016
BAO CAO LUt CHUYEN TIEN Tt GOYA NIEN DO (Theo phuong phcip true till))
Quj II nam 2016 MAU SO B03a-DN Dan vi tinh: VND
CHI TIEU so
01
02
03
05
06
07
20
21
22
27
30
36
40
50 60
61
70
Thuy LUy ke t& du nam den add quj, nay et
m in h Nam nay Nam truirc
I. Urn chuyen tin tr hout dOng kinh doanh 1. Tien thu tir ban hang, cung cap dich vi va doanh thu khac 2. Tin chi tra cho ngtro.i cung cap hang hod, clich vg
3. Tin chi tra cho ngutri lao Ong
5. Thu 6 thu nhap doanh nghi0 da ngp
6. Tin thu khac tO hoat dOng kinh doanh
7. Tin chi khac cho hoat dgng kinh doanh
Lau chuyin tibt thu'an tie hoot dOng kinh doanh
II. Lau chuyen tin ta• hoat Ong du ttr 1. Tin chi a mua sam, xay dtmg TSCD & cdc IS dai han khdc 2. Thu tir thanh nhuvng ban TSCD & IS dai han khac 7. Tien thu lai cho vay, cg tdc va lgi nhudn thrgc chia
Ltm chuyin ti'en thuan tic hoot d'Ong ctu tit
HI. Ltru chuyen Hen tir hot ding tai chinh 6. Ce) tire, lgi nhuan da tra cho chg sa hOu
Ltru chuyin tidn thutin lit hoot dOng tat chinh Urn chuyen tin than trong 14 Tien vã twang throng tin din 14 Anh Wrenn ciia thay diii ts, giA hi doai quy di ngoui Ce
65.920.859.350
(28.102.514.689)
(26.050.562.355)
(2.977.830.167)
464.425.700
(14.951.556.575)
(5.697.178.736)
(810.029.000)
215.583.507
(594.445.493)
(1.662.195.300)
(1.662.195.300)
(7.953.819.529) 17.477.248.695
128.352.273.800
(58.142.296.582)
(35.539.888.900)
(1.418.465.895)
645.293.416
(20.715.413.753)
13.181.502.086
(11.508.959.870)
397.417.756
(11.111.542.114)
2.069.959.972 23.914.054.719
Tien vã ttrang throng tin cuOi kj, 9.523.429.166 25.984.014.691
Nguiri 14p bieu Kt toin truirng
Tran Thi Van Nguyen Iliku Khiern
114/ ,i7k
- 4 -
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APIMINIOW451100trr LHHIIH I I
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUONG Bao cao tai chinh Khu 2, Thi tran Ph 6 Thir, Huye'n Kinh Mon Ban cao tai With quY II nam 2016 Tinh Hai Dung, CHXHCN Vie't Nam Ket thUc ngay 30 thang 06 nam 2016
TIIINET MINH BAO CAO TAI CHINN (Tip theo) MAU SO B 09a -DN Ctic thuyit minh nay la mat ba phan hop thanh va cdn chrov doc ddng thol vai btio c6o tai chinh kern theo
BAN THUYET MINH BAO CAO TAI CHINH QUi' II N'A"M 2016
I. Di:iC DIEM HOAT BONG CUA DOANH NGH113
/. Hinh th1rc siv Min vOn
Cong ty Co phin khai thac ch bin khoang san Hai Duang (sau day viet tg la "Cong ty") tin than la MO
dá voi Theng Nhat Hai Hung clugc thanh 1p va di vao hog Ong tir nam 1958. Den nam 1997 dugc di
ten la Cong ty khai thac, che Wen dá va khoang san Hai Duang.
Thang 7. nam 2003 thue hien c6 phan hOa - chuyen doanh .nghiep nha nuac C6ng ty khai thac, che bin
dá va khoang san Hai Dung thanh Cong ty ce phan khai thác, the Hen khoang san Hai Nang theo
Quyet dinh s6 2740/QD-UB ngay 04/7/2003 ciia UY ban nhan clan tinh Hai Duang.
Cong ty duvc SC( Ke hoach va Du ttx tinh Hai Huang cap Giay chting nhan clang kj, kinh doanh c6ng ty
ce 01.6.'11 s'6 0403000075 ran du ngay 18 thang 7 nam 2003, cap Giay chUng nhan clang kj, kinh doanh va
dang14 Muts : 0800282498 thay dei lan 07 ngay 30 thang 09 nam 2015.
Theo Giiy chi:mg nhin (tang kj, kinh doanh va dang 14, thus thay dei lan 07 ngay 30 thang- 09 nam 2015:
Tri s& chinh caa COng ty: Then 11) San, thi tan PhO Thir, huyen Kinh Mon, tinh Hai Nang.
Ven dieu lecOa COng ty: 17.174.100.000 (king (Mugi bay tj,, met tram bay muai ti.r trieu, met tram ngan
ci6ng)
2. nth yip kinh doanh
San xua't cong nghiep.
3. Nganh nghe kinh doanh:
* Khai thác, the bin dá lam nguyen lieu san xuat vat lieu xay dung;
* Khai thac NIA the bin set;
* Khai thac tan thu, chA bien Bauxit;
* Khai tilde cat, dat, di;
* Tan thu cac log khoang san di kern trong qua trinh khai tilde (nu co),
* Sira chila car khi - dien;
* Xay dkmg cac cong trinh: Dan dung, cling nghiep, giao thong.
4. Chu kj, salt XuAt kinh doanh thong thtro•ng.
Chu kj, san xulat, kinh doanh th6ng thuang &la Cong ty dugc thuc hien trong thai gian kh6ng qua 12
thong.
5. Dc diem hot Ong ctia doanh nghi0 trong ke toan co anh httung den bao cao tài chinh.
Trong kj, kA toan Bong cask' kin nao xay ra anh twang den bao cao tai chinh cüa Cong
6. CALI trtic doanh
Cau true Cong ty bao gm van pheng C6ng ty va các di khai thdc, che bin da.
- 5 -
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CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU.ONG Bio cao tai chinh Khu 2, Thi tan Phil Thit, Huyen Kinh Mon Bac' cao tai chinh quji II nam 2016 Tinh Hai Dtrong, CHXHCN V* Nam K.& thitc ngay 30 thang 06 nam 2016
THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a -DN Cac thuyat minh nay la mat b phan hp thanh va can &coc dQc dang thai val bao ca.() tai chinh kern theo
7. Tuyen be ye kha 'fang so sinh thong tin teen Rao cal) tai chinh:
Cac thong tin ten Bao cao tai chinh c6 the so sanh dirgc
II. Ick KE TOAN, DON VI TIEN Ti:E SU. DUNG TRONG KE TOAN:
I. KS, ke toan.
Nam tai chinh cüa C6ng ty bat au tit ngay 01 thang 01 va kat thac vao ngdy 31 thang 12 hang nam
dung lich.
2. Do'n vi tin te sir dung trong
Dan vi tin t sir dung trong ghi cher) ke toan va lap bao cao tai chinh la deng Viat Nam (VND)
HI. CHUAN MIX VA CHE DO Kt TOAN AP DUNG
I. Ched k toan áp dung:
Cong ty áp dung Ch a de ke toan doanh nghiap ban hanh theo Thong tit s6 200/2014/TT-BTC ngay
22/12/2014 cila BO Tai chiral va cac quyet dinh ban hanh chuan muc k toan Viet Nam, cac th6ng tit
hitang dan, sita di, b6 sung chuan muc ke toan Viet Nam do BO Tai chinh ban hanh CO hiau luc den thai
diem ket thiic nien de ke toan lap bao cao tâi chinh quy II narn 2016.
2. Tuyin b6 v viec tuan tha Chuan miie va Ched k toan.
Ban Giam dee C6ng ty dam bao d tuan thti you cu cüa cac Chun muc k toan Viet Nam va Che de ke
toan Viet Nam dirge ban hanh theo Thong tu se 200/2014/TT-BTC ngay 22/12/2014 dm BO Tai chinh
ding nhu cac th6ng tit huang dn thut hian cac chuan mut k toan do BO Tai chinh ban hanh trong viac
lap bao cao tai chinh.
3. Hinh thirc s6 ketoán Ai) dung
C6ng ty áp dung hinh thitc st)k toan: K.e toan may.
IV. CAC CHINN SACH KE TOAN AP DUNG
I. Nguyen tic chuyen di Rao cao tai chinh lap bang ngoui t sang Ding Viet Nam
C6ng ty khong CO anh Wang trong viac chuyen di Bao cao tài chinh
2. Cac loui tS, gia hi doai áp dung trong toan
C6ng ty khong c6 nghiap vu phat sinh lien quan den ty gia hi dodi
3. Nguyen tic xac dinh lai suit thur te clang d chit khan doug tien
Cong ty áp dung lai suAt thuc te tai thai diem phat sinh cüa Ngan hang giao dich
4. Nguyen tic ghi nhan cac khoin tin va cac khan twang throng tin:
Tien va cac Ichoan twang duang tin bao gm: Tien mat tai quj", tin ngan hang khong kY han, tien
c6 ky han duai 03 thang, co kha nang thanh toast cao, d clang chuyen d'ei thanh tin va ft rüi ro lien quan
den viac bin deng gia tri.
Cac nghiap vi kinh t dugc ghi nhan va lap bao cao theo don vj tin talà Viat nam thing(VND), trong ky
toan khong c6 hog deng kinh t Oat sinh bang ngoai ta.
-6-
-1 11MINNIMIEMESSOMMEM04c17UM o
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUNG Bao ea° tai chinh Khu 2, Thi tan Pha Thir, Huy@i Kinh Mon Bao cao tai chinh q4 11 nam 2016 Tinh Hai Ducrng, CFIXFICN V* Nam K6t thtic ngay 30 than 06 nam 2016
THUYET MINH BAO CAO TAI CHiNH (Tiep thco) MAU SO B 09a -DN Cac thuye't nzinh nay la in(zt ba phan hop thanh va can &Tor doc clang thol vol bao cao tat chinh kern theo
5. Nguyen tic ke toan cac khoan du tu tai chinh
Cac khoan tin giri co ky hn tai cac ngan hang thuorng mai duvc theo dOi va ghi nhan theo gia g6c.
6. Nguyen tic ke toan ding no phai thu
Cac khoan phai thu duvc trinh by tren bao cao tai chinh theo gia tri ghi se) trir cac khoan du phong phai
thu kh6 doi. Bao g6m: cac khoan phai thu tir khach hang, khoan tra truck cho ngutti ban, phai thu nOi 1)6,
cac khoan phai thu khac tai thai diem bao cao ducc ghi nhan theo hoa don, chimg tir va duvc theo MI chi
tik cho timg de)i tuvng khach hang.
Dir phong phai thu khO doi the hien gia tri du kin bi tein that caa cac khoan ng phal thu c6 kha nang
khong dugc khach hang, thanh toan den thai diem rap bao can tai chinh. Tang hoc giant s6dir tai khoan
du phong dugc hach toan vao chi phi quail 19 doanh nghiep tren bao cac ket qua san xu'at kinh doanh
trong kY.
7. Nguyen tic ghi nhan hang din kho:
Nguyen tcic ghi nhn hang ton kho: Hang ton kho duvc tinh theo gia goc, gia goc hang ton kho bao
gom chi phi nguyen vat lieu truc tip, chi phi nhan cong truc tip, chi phi sari xuat chung, nu c6, de' co.
dugc hang ton kho dia diem va tra.ng thai hien tai.
Phu-o'ng phcip tinh gid In hang tan kho: Gia tri hang Con kho duvc xac dinh theo phucmg phap binh quail
gia quyen quy.
Pluro'ng phdp hych twin hang tan kho: Cong ty ap dung phtrung phap ke khai thutrng xuyen d 46
toan hang Con kho.
Pluto'ng phdp 41p dy. ',hang gicim gici hang tan kho: Trone ky ke toan Cong ty khong lap du phOng giam
gia hang ton kho.
8. Nguyen tic ghi nhan vã cac khan hao TSCD, TSCD thue tai chinh, bt Ong san din ttr
Tai san c6 dinh him hinh va khan hao:
Tai sari c6 dinh hUn hinh dugc trinh bay theo nguyen gia gia tri hao mOn IUy ke.
Nguyen gia tai sari c6 dinh bao g6in gia mua va ratting chi phi c6 lien quan truc tiep den vi'ec dua tai san
vao trang thai san sang sir dung.
Cac chi phi mua sam, nang cap va dOi mâi tai san duvc ghi tang nguyen gia cita tai san va chi phi bao tri,
sda chira duvc hach toan vao ket qua san xuat kinh doanh trong kY.
Khi tai san duvc ban hay thanh 19, nguyen gia va khau hao lOy ke cluvc )(Oa se), cac khoan thu nhap va chi
phi lien quan den vi'ec thanh 19 du duvc tinh vao thu nhap hay chi phi trong kY.
Tai san c6 clinh hut hinh dugc khau hao theo phucmg phap duOng thang dtra fret-) thati gian hUn dung trac
tinh. ThOi gian khau hao phit hop vOi huong clan tai Thong Cu: sa 45/2013/TT - BTC ngay 25 lilting 4
nom 2013, Cu the rani. sau:
Se) nam
Nha cira, vat kin trac 05-25
-7
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CONG TY CO PHAN KHAI THAC CHE BIEN KHOANC SAN HA! DUONG Baca cao tai chinh Khu 2, Thi tran Phii Thil, HuyOn Kinh Mon Bao cat) tai chinh quY 11 nam 2016 Tinh Hai Dirang, CHXHCN Vi't Nam KOt thiic ngay 30 Mang 06 nam 2016
THUYET MINH BAO CAO TAI CHiNH (T4 theo) MAU SO B 09a -DN Cac . thuyet minh nay la mot bO phan hqp thanh va can chivy clQc clang then red bao cao tai chinh kern thec ,
May mOc thik bi
04-16 Phucmg tin van tai, thik bi truyen dn 07-10 Thik bi dung cg quail lY
05-14 Tai sin c6 dinh vo hinh vã khiu hao:
, Tai san c6 dinh vo hinh cia Cong ty la gia tri caz quyen khai tilde khoang san va chi phi hoan nguyen m6i truang, duac trinh bay theo nguyen gia trir gia tri hao mon lay ke.
Nguyen gia tai san c6 dinh vo hinh bao gm teing s6 tin c'ap quyen khai thac khoang san ma C6ng ty phai
n6p, chi phi hoan nguyen m6i truang trac tinh phai 1)6 ra sau khi kt thtic khai thac va toan b6 cac chi phi lien quan khac d c6 dugc giAy phep khai thaz khoang san.
Quyen khai thac khoang sari va chi phi holn nguyen mai truang dugc trich khau hao can cr theo tit lacing dugc cap phep khai thac cüa tang mo.
9. Nguyen tic 14toán dc hop eing hgp tic kinh doanh C6ng ty khong c6 phat sinh trong ky 10. Nguyen tic 14 tan thud TNDN hoin Jai Khong phat sinh nghiep vu lien quan cign thug TNDN hoan lai 11. Nguyen tic ke tofin chi phi tra &trot
Chi phi tra truac bao gm cac chi phi thgc ted phat sinh flitting co lien quan a'n Ick qua hot Ong san xuk kinh doanh cCia nhieu ky 1(6 toan..Chi phi tra truac bao gm gia tri ding cv ding cg da xuat &mg, caz chi phi da phat sinh va dirge coi la c6 kha nang dem lai lgi ich kinh t6 trong tucmg lai cho c6ng ty. Cac chi phi nay dtrgc vn h6a duai hinh thirc cac khoan tra try& va duac phan 13,6 vao Bao cao kk qua hot 'Tang kinh doanh, tOy vao tinh chit cila chi phi ma phan loai dai han \la ngan hart. 12. Nguyen tic ke toan nq phai tra Cac khoin ng phai trà &rçrc theo doi chi tit theo ky han phai tra, di tugng phai tra. 13. Nguyen tic ghi nha'n vay va nq phai tra thue thi chinh
C6ng ty khOng phat sinh cac nghiep vg lien quan an cac khoan vay và ng phai tra thue tai chinh 14. Nguyen tic ghi nha'n va vim h6a cac khoin chi phi di vay C6ng ty khong Oat sinh cac nghiep vg lien quan an cac khoan vay, chi phi di vay.
15. Nguyen tic ghi nh4n chi phi phai tra Cac khoan chi phi thgc te chtra pilaf sinh nhung dugc trich truac vao chi phi san xuat kinh doanh trong kY
a dam bao khi chi phi pith sinh thgc te' khong gay d6t bin cho chi phi san xuat kinh doanh tren ca so
dam bao nguyen tic phn hap gita doanh thu va chi phi. Khi chi phi do Oat sinh, nu c6 chenh lech vai s6 dã trich, ke' toan tin hanh ghi 1)6 sung hoc ghi giam chi phi Wang Cmg vai phAn chenh lech.
16. Nguyen tic ye phuang phip ghi nhin cic khoin thy phOng phii tri Cac khoan dkr ph6ng phai tra &lac ghi nhan khi Using ty c6 nghia vg ng hien tai do ICk qua tir m6t Str kien
da xay ra, va Cong ty co kha nang phai thanh toan nghia vg nay. Cac khoan dkr phOng &rat xac dinh tren
- 8 -
Y1111.111111111111.11111.111 r 4f4:
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUCING Bat) dm tat chinh Khu 2, Thi tran Phti Thu., Huy ln Kinh Man Bao ca.° tai chinh qu)%11 nam 2016 Tinh Hai Ducmg, CHXHCN Vi't Nam K6t thac ngay 30 thang 06 narn 2016
THUYET MINH BAO C.A0 TAI CHINH (Tie'p theo) MAU SO B 09a -DN Ccic !lug& minh nay la mat ba phan hop thanh va can clurc doc clang Mai vai bao cao tin chinh kern iheo
co sa ugc tinh dm Ban Giam dc ve cac khoan chi phi can thiet d thanh toan nghia Nip ng nay tai ngay
Vet thiac ky hog crOng.
Khoan dy phong phai tra cita C6ng ty la cac khoin dy phong ve' chi phi cai to phyc hi moi truorig cac
mo sau khai thac.
17. Nguyen tic ghi nha'n doanh thu chtra thkrc hien: KhOng phat sinh trong kY
18. Nguyen tc ghi nh4n trai phieu chuyen de"i: Khong phat sinh trong kY
19. Nguyen tic ghi nh4n ytin chii so. hint
V6n du tu: cOa ch6 sa dugc ghi nhan theo s6 vo'n thgc gOp cOa chU so hiru.
V6n khac cOa chit so hint dugc ghi nhan theo giá tri tai .san c6 dinh clugc bleu tang sau khi cla trtr cac
khoan thus phai ngp lien quan ctSri cac tai san dugc biSu, tang nay.
Lgi nhuan sau thue chua phan phi là s6loi nhuan tfr cac hog dOng cna doanh nghiep bao gm lgi nhuan
tr cac nam truck d lai va Igi nhuan thyc hien trong kY.
20. Nguyen tAc và phtrung phap ghi nha'n doanh thu
Doanh thu ban hang:
Doanh thu ban hang dugc ghi nhan khi d6ng theyi th6a inan tat cã nam(5) ciieu kien sau:
Cong ty cla chuyen giao phan Ian rOi ro va lgi ich gan Nn vai quyen sO hOu san pham hoa.c hang
h6a d clugc chuyen giao cho nguai mua;
COng ty khong can nam gi& quyen quan ly hang h6a niur nguai sâ halt hang h6a hoc quyen
kiem soat hang hoa;
- Doanh thu dugc xac dinh tuong d6i chic chan;
- Cong ty dá thu dugc hoac sO thu dugc lgi ich kinh t tir giao dich ban hang;
- Xac dinh dugc chi phi lien quan den giao dich ban hang
Doanh thu cung cip dich Doanh thu cung cap dich vg dugc ghi nhan khi Vet qua ciaa giao dich do
dugc xac dinh mOt cach clang tin cay. Truang hgp viec cung cap dich vy lien quan den nhieu kY thi doanh
thu dugc ghi nhan trong kY theo ket qua phan cong viec d hoan thanh vao ngay lap Bang Can di
toa.n cOa IcY do. Kt qua coa giao dich cung cap dich vii dugc xac dinh khi th6a man tat cã b6n (4) dieu
kien sau:
- Doanh thu dirge xac dinh Wong d6i chac chan;
- CO kha nang thu dugc lgi ich kinh t tir giao dich cung cap dich vg d6;
Xac dinh clugc phan cong viec da hoan thanh vao ngay lap Bang can d6i ke toan;
- Xac dinh dugc chi phi Oat sinh cho giao dich va chi phi de hoar' thanh giao dich cung cap dich
vu do
Doanh thu hog Ong tai chinh: Doanh thu Oat sinh tà tin lai, c6 tac, lgi nhuan dugc chia va cac
khoan doanh thu hoat Ong tai chinh khac dugc ghi nhan khi thoa man dong thai hai (2) clieu kin sau:
- CO kha nang thu dugc lgi ich kinh t tir giao dich clo;
- Doanh thu dugc xac dinh tuong cr6i chac chan.
Thu nha'p khac: La cac khoan thu nhap khong phai la doanh thu ban hang, doanh thu cung cap dich vy,
- 9 -
. ; F
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DU'ONG Bio cao tai chinh Khu 2, Thi tan Phil Thd, Huyen Kinh Mon Bao cat) tai chinh quY II nam 2016 Tinh Hai Dtrong, CHXHCN Viet Nam Ket thtic ngay 30 thang 06 narn 2016 THUYET MINK BAO CAO TAI CHiNH (Ti to theo) MAU SO B 09a -DN Cac thuyit minh nay la mat bó phan hop thanh va nein &toy cipc cliing then voi brio cao tai chinh kern theo
doanh thu hoat dOng tai chinh.
21. Nguyen tic ke` toin cac khoin giam trir doanh thu
La cac khoan chit khau thuang mai, giam gia hang ban, hang ban bi tra lai.
22. Nguyen tic ke Wan gii vOn hang bin
Dugc ghi nhan khi trong ky kg toan có Oat sinh doanh thu ban hang, doanh thu cung cap dich vv. Viec
tinh gia v6n dã tuan thC1 nguyen tac phü hp, nguyen tac nhat
23. Nguyen tic ke tom n chi phi tai chinh
La cac khoan chi phi duce ghi nhan lien quan Ten hog d9ng tai chinh nhu: Lai vay, 16' du tu tai chinh...
24. Nguyen tic kg than chi phi bin hang, chi phi quan I doanh nghib
Chi phi ban hang: La cac khoan chi phi gian tip phyc vi cho hog &Ong phan ph6i san pham, hang hod,
cung cap dich vv ra thi truarng bao gem cac chi phi: xac b6c, van chuygn san pham tiEu thy, thug cau rot
hang. Cac khoan chi phi nay phat sinh trong ky dtrgc ghi nhan ngay vao bao cao kgt qua hog d9ng kinh
doanh ctla kY do khi chi phi do khong dem lai lgi ich kinh tA trong cac kY sau.
Chi phi quan 1.15 doanh nghiep: La cac khaki chi phi gian tip phyc vy cho hog dOng dieu hanh san xuat
kinh doanh cua Cong ty. M9i khoan chi phi quail ly doanh nghiep Oat sinh trong kY dtrgc ghi nhan ngay
vao bag cao kgt qua hog dOng kinh doanh cOa kj, do khi chi phi do kh8ng dem 'al lgi ich kinh t tong
cac kY sau.
25. Nguyen tic va plurang phip ghi nhan chi phi thue thu nh4p doanh nghiEp hien hanh, chi phi
thud thu nhap doanh nghiep hoin
Chi phi thue thu nhiip doanh nghiep (TNDN) hien hanh: Chi phi thug TNDN hien hanh thg hien tgng
gia tri cüa sei thug phai tra trong hien tai va s6 thug hoa'n Chi phi thug thu nhap doanh nghiep hien
hanh dtrgc xac dinh ten ca so thu nhap chill thug va thug suAt thug 'TNDN trong nam hien hanh. Thug
suat thug thu nhap doanh nghiep la 20%(narn 2015 la 22%).
Thui thu nhep holin Igi: Dugc tinh ten co ser cac khoan chenh lech tam thoi girra gia tri ghi s6 cüa cac
khoan myc tai san hoc c6ng ng ten Bang can d6i kg toan và ca sO tinh thug thu nhap. Thug thu nhap
hoan lai dtrgc xac dinh theo thug suat thud TNDN dy tinh se áp dyng cho nam tai san dugc thu hei hay ng
phai tra dugc thanh toan. Tai san thug thu nhap hoan lai chi dugc ghi nhan khi chic chin có du lgi nhuan
tinh thug trong tacmg lai d'g sfr ding cac khoan chenh lech tam thOi dugc khau
Kh6ng bi till chi phi thug thu nhap doanh nghiep hien hanh vai chi phi thug TNDN hoan lai.
26. Cic nguyin tic ve phtrang phip khic: Tuan thu theo ca.c.chg d9 hien hanh
* Nguyen tdc trich 10p cdc khodn differ câc quy" tir10 nhu'On sau thue:
Lçii nhOn sau thud thu nh:ap doanh nghi4) &Ivo phân ph6i theo dieu l cling ty va chive Ni ht)i co &mg
phe duyet tai Di hi c6 Tong throng nien.
Quy" (tau twphát trien: Quy nay dugc lap dg dau ur mo• rOng quy mo san xuAt, kinh doanh hoc ctáu Ur
chieu sau cOa Cong ty.
-10-
S6 cuOi Dãu näm
10.805.203.427 3.212.070.877
859.915.150
321.000.000 464.314.000
641.592.000 5.306.311.400
7.497.672.077
1.209.544.877 853.133.500
499.700.000 1.141.599.000
305.471.000 3.488.223.700
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI WONG Blio cao MI chinh Khu 2, Thi tan Phi Ilia, Huyan Kinh Mon Baia cao tai chinh qu)% II nam 2016 Tinh Hai Duang, CHXHCN Viat Nam Ke't thac ngay 30 thang 06 nam 2016
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Cac thuyit minh nay la mOt bei phan hop thanh va can cluoc cloc clang tit& v61 bac ccio la; chinh ken: theo
Quy khen thwong pluie Igh Quy nay chive trich lap 6 khen thuang, khuy6n khich vat chat, dem lai 1gi
ich chung va nang cao phüc 1i cho c6ng nhan vien, d6ng thai con dang d6. 116' trg dia phuang noi Cong ty
dOng quan.
V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI Kt TOAN.
Don vi tinh: VND 01. Tien S6 cu6i kj, Diu Om
- Tien mat tai quy 135.828.200 221.858.700
- Tin giri Ngan hang khong kji han 387.600.966 6.255.89.995
+ Vietinbank Nhi Chie4r 217.402.438 4.051.871.297
+ BIDV Hoang Thgch 170.198.528 2.203.518.698 - Cac khoan tucmg ducmg tin(i) 9.000.000.000 11.000.000.000
+ Ti 'F? gici có 4 hgn tgi Vietinbank Nht Chie:u 4.000.000.000 6.000.000.000 I- + ?Ten gii i co 4, hgn tgi BIDV Hoang Thgch 5.000.000.000 5.000.000.000 F
COng 9.523.429.166 17.477.248.695 i IN
(i) Cac khoan tucmg &rang tin phan anh cac khoan Wen gai có kSt hp glic khong qua 3 thang tai cac
ngan hang thuang mai. i-
02. Cac khoan diu ttr tai chinh SO kj, Dau nam
Gia gtic Gia tri hop i Gia g6c Gia tri hgp IS/
S6 cuOi kS, Dan n5m
Gia g6c Gia trj ghi s6 Gia g6c Gia tri ghi s6
b. Diu ttr nim den ngay dao han c. Du ttr gop vtin vao cac don vj khac
03. Phai thu khach hang
a. Phai thu khach hang ngin ban - Xi nghiep ti.r doanh van tai 1-16ng Lac
- Cling ty TNHH Hung Ma
- Cong ty CP TM&VT Due Minh
- Cong ty CP TM&XD Phugng Hoang
- Cong ty Tr9ng Khach - Cac khoan phai thu khach hang khac
b. Phai thu khich hang dal Ilan - Khach hang...(tren 10% trot len) c. Phai thu khach hang la cac ben lien quan
Atuyva
Tren 3 282.248.000 nam
Tren 3 325.840.600 nam
Tren 3 305.471.000 nam
Tren 3 181.051.800 nam
Tren 2
655.204.700 30.000.000 num
1.749.816.100 30.000.000
Dan nam
via, en. maiersogo....AZ ;
CONG TY CO PUIAN KHAI THAC CHE BIEN KHOANG SAN HA! DUONG Bao do tai chinh Khu 2, Thi Van Phil Thu., Huyen Kinh Mon Bao cao tai chinh guy/1111am 2016 Tinh Hai Ducmg, CHXHCN Viet Nam Ket thac ngay 30 thang 06 n'ain 2016
THUYET MINH BAO CAO TAI CHINN (Tip theo) MAU SO B 09a -ON (ác thuye'l n2inh nay la nit ha ph 17 hap thanh va ce-in &ray doe clang thoi vai bac, cao tai chink' kern rheo
04. Phil thu khac S6 mil 14 Dau Want
Du. phong
a. Ngan ban 263.547.639 - 205.533.195 - Phãi thu ye ngubi lao
205.632.000 205.533.195 dOng(BHXH)
- Cho inuyn cac khoan tarn Ong 40.000.000
- Phai thu khac 17.915.639
b. Dai han 7.527.372.782 - 6.585.539.340 - Kji guy/ cai tao phuc hi mai
7.527.372.782 6.585.539.340 tru'ong cac rnO
Gia trl Gia tri Diy
phong
05. Tai sal) thieu eh&
Dan nam
Gia tri
SO luvng Gia tri S6 luvng
06. Ncr xAu SO cu6i k Dan nam
Gia g6c
Tong gia In cac khoan phai thu. cho vay qua hart thanh toan hoac chtra qua hn nhung cO kha nang thu hOi
Ciátrl có Di Gia trl D6i the thu tuvng Gia g6c co the tuvng
h8i no. thu hoi no
- Cong ty TNHH Tren 3 282.248.000
Diro Thanh nam - Xi nghiep cii phAn Tren 3
285.840.600 Tan tien Bac Ninh nam - Cong ty TNHH Son Tren 3
305.471.000 Thinh nam - Cong ty CPTM
181.051.800 Tren 3
Thanh Vinh nam Tren 2
- Khach hang khac 513.484.700 15.000.000 num
ging 1.568.096.100 15.000.000
07. Hang ton kho S6 cu6i kji
Gia gOc
Dv. phong
Gia g6c Dty phong
- Nguyen lieu. 0.t lieu
- Cong cg, dung cu - Chi phi sari xuAt kinh
doanh clO• dang - Thanh ph'arn
C8ng:
877.558.097
1.221.632.485
13.594.791
6.886.466
40.009.940
1.628.434
9.218.472.343
6.397.744.823
10.149.635.171 - 7.627.892.208
.7a3r",
CONG TY CO PHAN KHAI THAC CHE BEEN KHOANG SAN HAI DUONG Bao cao thi chinh Khu 2, Thi trAn Phu Thu, Huy'n Kinh Mon Bac, cao tai chInh quY II nam 2016 Tinh Hai Ducmg, CHXHCN Vi;et Nam Kt thitc ngay 30 thang 06 nam 2016
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Cac thuyii minh nay la meit ba phan Op lhanh va cdn cluvc clpc clang then vai brio cao tai chinh kern theo
08. Tai san dii. dang dal h4n SO cad kj, Diu nam
Gia gac
Gia tri co the thu
hii
Cia g6c
Gia tri co the thu hoi
a. Chi phi san xuat, kinh doanh dâ dang dai han
b. Xay dung ca ban de dang
- XDCB ging:
Cad nam
141.233.513
141.233.513
- 13-
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en 00 0 0 ce5 •Tr •Tr
26. 8
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90.2
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260.
102.
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48.2
98. 3
94
13. 8
41. 9
36. 8
56
14. 2
67. 4
8 2. 7
97
12.9
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494
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7.88
1.07
5.49
1
938.
307.
907
1.37
1.87
9.92
2
2.31
0.18
7.82
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791.
992.
393
1.51
8.19
5.43
6
827.
669. 8
72
6.37
1.03
1.30
2
7.19
8.70
1.17
4
9.98
9.29
3.19
1
17.0
96. 9
32. 6
78
9.89
8.23
1.50
4
315.7
95. 0
60
5.01
4.77
5.63
3
7.88
1.07
5.49
1
5.33
0.57
0.69
3
2.86
6.29
9.85
8
2.55
0.50
4.79
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CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUNG Khu 2, Thi tan Plui Tha, Hu)* Kinh Mon ,Bao cao tài Tinh Hai Duang, CHXHCN ViC1 Nam Ket thuc ngdy
THUYET MINH BAO CAO TAI CHINN (Tip theo) Cdc thuyEt minh nay la môt b() phan hop thanh va can &roc cloc clang (heti vOl bdo ccio lài c
10. Tang, giam TSCD v8 hinh
Khoan myc Quyen khai
thac khoang san
Chi phi hoan nguyen moi
trtrivng
Don vi tinh: VND
Tling cOng
I. Nguyen gia
SO (luau nam 17.436.318.937 13.741.609.000 31.177.927.937
- Tang khac
SO dir cuOi 17.436.318.937 13.741.609.000 31.177.927.937
II. Gia trj hao mon luy kê
SO du. din am 7.497.637.308 7.560.353.894 15.057.991.202
- Khau hao trong nam 1.486.072.641 934.023.869 2.420.096.510
- Tang khac
SO du cad 14 8.983.709.949 8.494.377.763 17.478.087.712
Gia tri con Ii
- Ti ngay dAu nam 9.938.681.629 6.181.255.106 16.119.936.735
- TOi ngay cu6i 8.452.608.988 5.247.231.237 13.699.840.225
Theo Van ban s6 723/TTg-KIN ngay 21 thang 5 nam 2014 oh Tht) Wang Chinh phU, Ong ty tam thOi
chua phai nOp tin cap quy'en khai thac khoang san d6i vai phan trU lung da khai tilde tr ngay 01 thang
7 nam 2011 den ngay 31 thang 12 nam 2013 voi tOng s6 tin khoang 5,9 tj, VND. S6 tin nay da duvc
Cong ty ghi nhan van chi tieu Nguyen gia tai san c6 dinh vo hinh va chi tieu Thus va cac khoan phai
nOp Nha nuoc. Tai san nay &roc Cong ty trich khau hao bat du tü nam 2015 can cir theo tat lifcmg khai
thac trong14 va tit Itrcmg irac tinh con lai duvc phep khai tha.c.
Tai ngay 30 than 06 nam 2016, nguyen gia cUa tái san c dinh vo hinh bao gm cac tai san c6 dinh Cid
khau hao het nhtmg Van con sir dung voi gia tri la 412.167.094 VND (ngay 31 thang 12 nam 2015:
412.167.094 VND). 11. Tang, giam tki sin cO dinh glue tii chinh: Khong Oat sinh 12. Tang, giam bat Ong san (tau ttr: Khong phat sinh
13. Chi phi tra &arc SO cuOi kj, Diu nam
a. Ngin hyn 16.666.667
- Cac khoan khac 16.666.667
b. Dai hqn 348.761.415 589.787.307
- Chi phi CCDC, d dung van phong 258.664.778 443.198.502
- Chi phi WO' tro• den ha do khai thac 90.096.637 146.588.805
COng: 348.761.415 606.453.974
14. TM san khac S cutti kir Du nam
a. Ngin hyn b. Dai hyn
COng:
- 15-
25teTalg,,
Bao cao tãi chinh chinh qu), II nam 2016 30 thang 06 nam 2016
mAu so B 09a -DN hinh kem theo
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU'ONG Bac, cao tai chiral Khu 2, Thi trait PhU Thd, Huy:en Kinh Mon Bao cao tai chinh quY 11 nam 2016 Tinh Hai Ducmg, CHXHCN Via;t Nam Ke't thac ngay 30 thang 06 nam 2016
THUYET MINH BAO CAO TAI CHiNH (Tiec p theo) MAU SO B 09a -DN Cac Ihuy't minli nay la m'Ot ba phan hop Manh va can chror cloc clang Mai 1,61 boo coo tat chinh kem theo
15. Vay va nq thue tai chinh Se; cuOi
Trong nam D'au nam
Gia tri
SO có kha
'Ong tra no.
Tang Clam Gia tri
SO có kha
nang tra no.
a. Vay ngan han
b. Vay dai hart
COng:
c. Cac khoan no thue tai ch1nh
Nam nay Nam trithc
Thai han
T6ng khoan thanh toan tien
thue tai chinh
Tra tien lai thue
Tra no. goc
Tong khoan thanh toan tien thue tai
chinh
Tra tien lai thue
Tra no. pie
Tr 1 nam tra xu(ing
Tren 1 nam den 5 nam Tren 5 nam
d. S6 vay va ng thue tai chinh qua han chtra thanh Wan
S 6. cuti kY
Dau nam
G6c
Lai G6c
Lai
- Vay;
- No thue tél chinh;
- LY do chtra thanh toan
d. Thuyet minh chi tit ve cac khoan vay va ncr thue tai chinh di v6i cac ben lien quan
16. Phil tra ngtrOl ban S6 cu6i kY
Du nam
Gia tri S6 có kha
Wang tra Gia tri
S6 c6 kha nang tra no.
a. Cac khoin phai tra ngtrol ban ngan ban , - Cong ty Co phan Thong Nhat
- Ong ty TNHH MTV 6&9
- Cong ty co phan PhO Thinh
4.082.697.970
526.917.500
853.165.000
280.453.600
4.082.697.970
526.917.500
853.165.000
280.453.600
5.269.654.954
1.057.390.100
671.856.100
928.385.900
5.269.654.954
1.057.390.100
671.856.100
928.385.900
- 16 -
t
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! WONG Khu 2, Thi tra'n Phá Thir, Huy0 Kinh Mon Tinh Hai Duang, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU SO B 09a -DN Cac ihuyél minh nay la mat ba phan hp thanh va can duric doe clang thoi vol bao cao tai chinh kern theo
- Doanh nhiep tu: nhan Khanh Hien 552.291.400 552.291.400 781.785.200 781.785.200 - COng ty kinh te k5 thulat
CN QuOc Phong 455.011.392 455.011.392 602.878.320 602.878.320 - C6ng ty H6a chat mo Bach
Thai BLrOi 373.787.568 373.787.568 488.328.984 488.328.984 - Phi tra cac doi tuvng khac b. Cac. khoin phai tra ngtred ban dai hyn
1.041.071.510 1.041.071.510 739.030.350 739.030.350
- Khach hang.. (10% tra nen) - Phai tra cac doi Wong khac
COng: 4.082.697.970 4.082.697.970 5.269.654.954 5.269.654.954
c. Se my qua hyn chtra thanh toan - Khach hang.. .(10% tra n'en) - Phai tra cac id6i Wong khac
gmg:
d. Phai tra ngtreri ban la cac ben lien quan
Dao ea° tai chinh Bao cao tài chinh ciu)", 11na'm 2016
Kat thoc ngay 30 thang 06 nam 2016
17. Thue va cac khoan phai n())) nha nu&
Don vj tinh: VND
Khoin myc Dau [tarn
Se phai np trong näm
da np trong nam
Cuei nam
a. Phai nôp
- Thu6 GTGT
- Thu6 Thu nha'p doanh nghiep -Thuêthunhpcá
nhan
- Thue mon bai
- Thue Tai nguyen
- Thu e sir dung d'at phi n6ng nhiep
- Tien thue dat
- Phi bac) ye m6i truemg
- Tien cap quyen khai thac khoang san
COng:
539.773.813
2.005.384.669
72.132.510
330.213.400
245.733.500
7.330.791.283
4.002.107.169
1.568.862.843
296.461.700
3.000.000
2.402.761.200
43.661.500
1.749.123.000
1.163.476.000
4.050.908.136
2.977.830.167
283.479.510
3.000.000
2.356.054.000
1.749.123.000
1.220.749.200
699.856.429
490.972.846
596.417.345
85.114.700
376.920.600
43.661.500
188.460.300
6.630.934 854
10.524.029.175 11.229.453.412 13.341.000.442 8.412.482.145
b. Phil thu
COng:
- 17-
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Khu 2, Thi tran Phu Thu, Huye:n Kinh Mon Tinh Hai Dung, CHXHCN ViC't Nam
THUYET MINH. BAO CAO TAI CHiNH(Ti4 theo)
pao cao Lai Ket thk ngay
Bao cao tai chinh chinh quj II nam 2016 30 thang 06 nam 2016
MAU SO B 09a -DN Ccic /Moil tninh nay la tnrOt b phan hop thanh va cn duvc cloc &mg
18. Chi phi phai tra
Mai vol boo coo Iâì chinh kern theo
Si cu6i kj, DAu nam
a. Ngan hn 167.623.120 233.328.720
- Cdc khodn trich truck khdc:,Chi phi dien san xuat, BDDH, che ntrac VPP, phi kiem todn.
b. Dai Elan
167.623.120 233.328.720
- Lal vay
- Cdc khodn khdc
COng: 167.623.120 233.328.720
19. Phii tra khac •
a. Ngin han
S6 cu6i 1{57 • Dati nam
- Kinh phi ding dodn 111.311.400 103.755.300
- ThO lao HDQT, BKS, tlurkji 55.000.000 70.100.000
- Cdc khodn phdi tra., phdi nOp khdc 64.088.458 52.609.658
COng:
b. Dal Ilan
c. S6 no qua Ilan chtra thanh toan
230.399.858 226.464.958
20. Doanh thu chtra thor hin S6 cu6i
a. Ngan hn
C6ng:
b. Dai han
COng:
C. Khã 'fang khong thkrc hin dtroc hop d6ng vói khach hang
Dau nam
23. Dkr phong phai tra
a. Ngan han
COng:
b. Dai han
- Da phOng phdi trd. khdc: Chi phi cdi tao phac hi môi truihg
24. Tai sin thu'' thu nhip hoãn lai vã thu t thu nhip hoan
lai phai tra a. Tai san tha thu nhap hoan lai
S 6 cu61
Dãu nam
13.741.609.000
13.741.609.000
cuOi kji
Dan nam
COng: 13.741.609.000
13.741.609.000
b. Tht4 thu nhap hoan lai phai tra
5.9
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09
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8
11
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1.057.965.151 3.405.000.000 2.393.542.199 2.069.422.952
s6 cu6i Giant
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao co tai chinh Khu 2, Thi tran Phil Thir, Hu.qn Kinh Mon Bao cao tai chinh qu)% 11 nam 2016 Tinh Hai Ducrng, CHXHCN V* Nam Ke't thuc ngay 30 thang 06 nam 2016
THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a -DN Cac thityk minh nay la m'Ot b'a phan hop thanh va can chivy cloc dang thoi voi bao cao till chinh kein theo
b. Chi tiet von gop ctia chti so. hilu
- Cling ty Co phan co khi va khoang san Ha Giang
- V6n g6p cfxa cac cI6i tuvng khac
COng:
cuOi kS, Dfiu dam
6.131.160.000
11.042.940.000
17.174.100.000 17.174.100.000
6.131.160.000
11.042.940.000
c. Cac,giao dich 'we von vol cac chü sO• him va phan phoi co ttic, chia 19i nhufin
- V6n d'au ttr cOa do set hiru
+ V6n gop du nam
+ V6n gop tang trong nam
+ V6n gop giam trong nam
+ V6n gOp cu6i nam
+ CO tirc, lgi nhuan cla chia
Nam nay
N5 m trtarc
17.174.100.000
1 7.1 74.100.000
11.449.400.000 5.724.700.000
17.174.100.000
d. Co phieu 86 cu'Oi BALI n5m
- S6 luvng c6 phiL clang kY phat hanh 1.717.410 1.717.410
- S6 luvng c6 phie'u dã ban ra cong chang 1.717.410 1.717.410
+ Co phiOu phO thong 1.717.410 1.717.410
+ CO phi6u tru di - So' hrgng c6 phi6u mua 1ai(c6 phi6u qu-y) - S6 luvng c6 phiL clang km hanh 1.717.410 1.717.410
+ Co phi6u ph 6 thong 1.717.410 1.717.410
+ CO phiL tru dai * Wnh gia c6 phiL dang ltru hanh: 10.000d ( Nitthi ngan cl6ng) d. Co tire
- C6 tilt cla cong b6 sau ngay ke't th6c kY ke' toan nam: e. Cac quji" ctia doanh nghi0 - Quj, khen thutmg - ph6c lgi
g. Thu nhfip va chi phi, lai hoac 16 duvc ghi nhfin trtyc tip vat) von chii s& hint theo guy dinh ctia chufin mtic ke toan ea the.
26. Chenh le'ch danh gia lai tai san
L dothaydoigiciasodaunamvacuoinam
27. Chenh lech tY' gia
28. NguOn kinh phi
- NguOn kinh phi &roc cAp trong nam - Chi sr nghi0 - Ngu6n kinh phi con lai cu6i nam
NAm nay
Nam trtr6c
Nam nay
Nam trtrerc
Nam nay
N5m trtro'c
29. Cac khoan ngoai bang can dOi ke toan
a. .Tai san thue ngoai
culii
Dan n5m
- ">0 -
• rfo
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DOING Bao cao tai chinh Khu 2, Thi tan Phü Th. Huyen Kinh Mon Tinh Hai Dirang, CHXHCN Viet Nam
MAU SO B 09a -DN Cac thuyit mitzh nay la mat ba phern hap thanh va can duac (lac ding theti vol boo ccio tat chinh kem theo
Bao cao tai chinh qu5, II nam 2016 Ket thOc ngay 30 thang 06 nam 2016
THUYET MINH BAO CAO TAI CHINH (Tip theo)
b. TM sin nhngiuhO c..Ngoyi t cac too d. Kim khi quj, di quj d. Noy kilo doi xir
- Cong ty cong trinh 86 ( Ban ng cho C6ng ty mua ban ng)
- Cty vat ttr XD va van tai Hai Phong ( Ban ng cho C6ng ty mua ban ng)
- DV NO Van Tam ( X6a ng theo quy6t dinh cOa HDQT)
- DNTM Phuvrig Binh (Xóanci theo quyet dinh cUa HDQT) e. Cacthong tin khac v cac khoin myc ngoai Bing can di ke Wan.
30. Cac thong tin khac
TWA diem
Thang 01/2013
Thang 09/2008
Thang 11/2015
Thang 11/2015
SO tin
621.898.570
1.914.511.600
26.527.700
54.401.109
VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TREN BAo CAO KET QUA HOAT BONG KINK DOANH.
Don vi tinh: VND 01. TOng doanh thu ban hang va cung cap dich viii.
a. Doanh thu - Doanh thu ban hang + Doanh thu ban
cla MO' + Doanh thu ban
cla che' bie'n
32.582.078.798
393.343.586
32.188.735.212
61.339.822.217
4.412.241.358
56.927.580.859
62.625.084.160
1.501.565.298
61.123.518.862
06 thing 2015
115.641.221.217
7.862.068.794
107.779.152.423
Quj IU2016 Quj II/2015 06 thing 2016
-,Doanh thu cung cap dich vti
COng: 32.582.078.798 61.339.822.217 62.625.084.160
b. Doanh thu di vo.i cac ben ben quan
c. Truing hqp ghi nhy'n DT cho thue tai sin 02. Cac khoin giim trir doanh thu
Quj, 11/2016
11 ding s6 tin nhn &irk_
Quj 11/2015 06 thang 2016
115.641.221.217
06 thang 2015
Trong do:
03. Gia vocn hang ban
Quj, 11/2016 Quj 11/2015 06 thing 2016
06 thang 2015
- Gia v6n cOa thanh phâm da ban - Gia von cuadich vi dA cung cap
23.825.835.495 46.951.421.999 44.721.853.879
88.515.598.692
COng: 23.825.835.495 46.951.421.999 44.721.853.879 88.515.598.692
- 21
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! Khu 2, Thi trail Phii Thir, HuyOn Kinh Mon Tinh Hai Ducrng, CHXHCN ViCI Nam
THUYET MINH BAO CAO TAI CHINH (Tip theo) Cac thuyet minh nay la nOt bó phan hp thanh va can claw clbc clang Mai
[WONG Bao cao tai chinh Bac, cap tai chinh (1411 nam 2016
KOt thiic ngay 30 thang 06 nam 2016
MAU SO B 09a -DN vai bao cao tai chinh kem theo
04. Doanh thu hoit di)ng tai chinh
- Lai tien gCri, tin cho vay - Doanh thu hot dOng tai chinh khac
ging:
Quji 11/2016 Quj 11/2015
06 thing 2016 06 thang 2015
108.236.989 215.250.525
17.915.639 28.596.688
215.583.507 397.417.756
17.915.639 28.596.688,0
126.152.628 243.847.213
233.499.146 426.014.444
5. Chi phi tai chinh
COng:
6. Thu nhip khac
- Tien phat thu dtrgc - Thu, tien thue nha
tap the cua CNV
- Thu nhap tir cho thue ben bai
COng:
7. Chi phi khac -Chi phi clOng gop
xay chpig cau Cao - Cac khoa.n khac
COng:
8. Chi phi bin hang va chi phi quan lj doanh nghi0
a. Cac khoan chi phi quan I doanh ngh4 phat sinh trong - Chi phi nhan vien pan 1)% - Chi phi vat lieu quan I, do dung van phong - Chi phi khau hao TSCD - Thu, phi, le phi,
ti8n thu8 dat - Cac khoan chi phi
QLDN khac b. Cac khoan chi phi bin hang phat sinh trong kj, - Chi phi dich vii
Quj 11/2016 Quj 11/2015 06 thang 2016 06 thang 2015
Quj 11/2016 Quji 11/2015 06 thang 2016 06 thang 2015
21.850.100
9.600.000 10.200.000
27.272.727
21.850.100
22.880.000 23.400.000
72.727.272
31.450.100 37.472.727 44.730.100 96.127.272
Quj 11/2016 Quj 11/2015 06 thang 2016 06 thing 2015
225.500.000
225.500.000
46.320.500
53.614.300
271.820.500
279.114.300
Quj 11/2016
Quj, 11/2015
06 thang 2016 06 thing 2015
4.942.828.382 6.747.354.152 8.287.516.100 11.623.832.607
1 769 905 987 3.861.438.569 3 554 775 770 7.256.740.125
33 287 028 82.918.718 78 161 732 140.539.706
112 248 843 151.380.796 224 497 686 253.194.966
1 281 643 992 829.007.045 2 078 616 809 1.594.992.164
1 745 742 532 1.822.609.024 2 351 464 103 2.378.365.646
1.200.830.426 3.772.850.819 2.293.234.916 7.264.515.648
1.200.830.426 3.772.850.819 2.293.234.916 7.264.515.648
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao cao tai chinh Khu 2, Thi trAn PIM Thir, Hu)*1 Kinh Mon Bao cao tai chinh guy, II nam 2016 Tinh Hai Duang, CHX,HCN V* Nam K6't thnc nay 30 thang 06 nam 2016
THUYET MINH BAO CAO TM CHiNH (Tip theo) MALI SO B 09a -DN Cac thuyk minh nay la ink 10 ph an hop thanh l'a can cluvc cloc d'ang iho'i vai bao cao tai chinh kern theo
thue ngoai
- Cac khoasi chi phi QLDN khac c. Cac khan ghi giant chi phi ban hang vã chi phi quail I doanh nghiep - Hoar) nh4p dkr phOng phai thu
09. Chi phi sin xat , kinh doanh theo yeu to
(166.720.000)
(272.530.800)
(166.720.000)
(272.530.800)
(166.720.000)
(272.530.800)
(166.720.000)
(272.530.800)
Quy 11/2016
QuY 11/2015
06 thing 2016
06 thing 2015
- Chi phi nguyen lieu vat lieu - Chi phi nhan ding - Chi phi khau hao TSCD - Chi phi dich mua ngoai -Chi phi khac bang tien
2.195.874.993
11.889.320.950
1.678.254.272
9.954.974.543
4.417.797.397
3.299.362.056
14.781.191.544
1.354.668.140
21.358.971.802
6.384.108.596
4.194.583.978
23.833.064.150
3.695.030.154
5.715.017.071
42.816.785.399
5.126.351.351
18.013.198.484 38.973.683.762
8.505.626.153 13.406.765.151
COng: 30.136.222.155
47.178.302.138 58.241.502.919 106.038.602.734
10. Chi phi thut TNDN hien hanh
Lqi nhuin truck thue,
Dieu chinh cho thu nhip chit] thue
Cac khoan diL chinh tang
Chi phi khong hop 1j)khi tinh thue
Thit lao HDQT va BKS
Cac khoan diu chinh giam
Doanh thu khong chtzt thue
Thu rihip chit' thue Thuê suat Chi phi thue
TNDN hien hanh
Quy 11/2016
2.665.086.723
317.000.000
317.000.000
266.000.000
51.000.000
2.982.086.723
20%
596.417.345
Quy II/2015
4.422.045.987
21.755.400
25.500.000
25.500.000
(3.744.600)
(3.744.600)
4.443.801.387
22%
977.636.305
7.488.314.211
356.000.000
356.000.000
266.000.000
90.000.000
7.844.314.211
20%
1.568.862.843
9.031.946.786
23.267.400
28.100.000
28.100.000
(4.832.600)
(4.832.600)
9.055.214.186
22%
1.992.147.121
06 tang 2016 06 thing 2015
VII. THONG TIN BO SUNG CHO CAC KHOAN MUC TRiNH BAY TRONG BAO CAO CHUYEN TIEN TE.
_ -)3 _
"
Nproi 14p bi&I Kê toan trtevng Lik
CONG TV • PHA.N
KHAI TRAC CHE.Birti KHOANG
[WONG
ng 7 nam 2016 dôc
• Ili
fa
CONG TV CO PHAN KHAI THAC CUE BIEN KHOANG SAN HAI DUONG Bao co ti chink Khu 2, Thi Iran Ph U Thu., Huy0 Kinh Mon Bao cao tai chinh quY 11 nam 2016 Tinh Hai Dicing, CHXHCN V* Nam Kt tInic ngay 30 than 06 nam 2016
THUVET MINH BAO cAo TAI CHiNH (Tiep theo) MAU SO B 09a -DN Cac thuyeit minh nay la mOt b."6 phan hop thanh va cjn &I've doc cldng thai val bao ccio tai chinh kem theo
01. Cac giao dich ,khOng bang tien anh htromg den bao cao Itru chuyen tien te trong tuvng lai Nam nay Nam truli-c
2. Cac khoin ti'en do doanh nghiep gi& nturng khong duvc sir dyng
3. S6 tien di vay thu trong ky
4. S6 tin dä thvc tra g6c vay trong ky
VII. NHUNG THONG TIN KHAC.
I. Thong tin so scinh
Si lieu so sanh tren Bang can di ke Wan la se lieu tren Bao cao tai chinh cho nam tai chinh ket
thuc ngay 31/12/2015 dá duvc kiem toan bai Ong ty TNHH Deloitte Viet Nam. S6 lieu so sanh tren Bao
cao ket qua hoat deng san xu tat kinh doanh va s6 lieu so sanh tren Bao cao liru chuyen tien t la s6 lieu
tren Bao cao tai chinh va Bao cao Iuu chuyen tin t cho kj, hoat deng tir ngay 01/01/2015 den ngdy
30/06/2015 dal dirge soat xet boi C6ng ty TNHH Deloitte Viet Nam.
Trãn Thi Van Ngu34'n Hüu Khiem
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Dung
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