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CTCP TAU CAO TOCSUPERDONG _ KITN GIANG
CONG HOA XA HOI CHT NGHIA VI4T NAMEoc lap - TB do - H?nh phric
Ngny ..i!.. th6ne ..C1... ndm 2015
cONG BO rHONG TrN rRi,N coNG rrrdNc TrN DrEN rrl cuA WBAN cHirNc KrroAN NHA NtI6c vi scDcK TpHcM(c6 thi su dang di c6ng bti th6ng tin dong rhoi d;n UBCKNN fi SGDCK)
Kinh gfri: - Uy ban Chring khoin Nhi nu6c- S& Giao dlch Chi'ng kho6n TP IICM
C6ns tv: CONG TY CO PHAN TAU CAO TOC SUPERDONG KIEN GIANGMA chung khodn : SKGDia chi tru so chinhDi6n thoaiFax
s6 t0, dulng 30/4, KP 2, Duong D6ng, Phir Qutic, Ki6n Giang077 3 980 111
077 3 846 180Ngudi thuc hi6n c6ng b6 th6ng tin: HA NGUYET NHIDia chi : 56 12, Nguyen Nggc LQc, Phuong 14, QuOn 10, Tp.HCMDiQn tho4i (co quan): 08 38 666 333Fax :08 38 688 3?3Lo4i thdng tin c6ng b6 tr z+ gio ! 72 gio tr b6t tluong n theo ydu ciu M dinh ki;
Nqr ormg nong un cong Dol
C6ng ty c6 phin tdu cao t5c Superdong - Ki6n Giang (SKG) c6ng b6 Bdo ceo tad
chinh ban ni6n sorit xdt. Chi ti6t vui ldng xem tdi liQu dinh kdm.
Thdng tin niry di duoc c6ng b6 tr6n trang th6ng tin dien tft cua Cdng ty (Mqc quan hd co ddng)vdo ngdy11../.9!./.icl1[. tai duqng d5n http://www.superdong.com.vn/Pages/QHCD.html
Chring t6i xin cam k6t c6c th6ng tin cong bo tren ddy lA dirng su thdt vd hoan toinchiu trdch nhidm trutic phdLp luir \ e noi dung cdc thong tin da cong bo.
Ngui{j4i-dign theo phdp lu{t l-
BAo cAo rru cniruH ct0n uEru ooe rnAnc oAu c0e HAU ret csiHn
rEr rn0c ruoAv et rnAruc rz xAttit zots
cOtrtc rY co PHANTAU CAO T6C
SUPERDONG . KIEN GANG
Ic6NG w cd pxin rAu clo rdc suPERDoNG - rrEn crnne
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MUC LUC
| 1. Msc Isc
| 2. B6o crio cria T6ng Giim tl5c
| 3. Brio c6o k6t qui cOng tric sodt x6t
| 4. Bing cin ai6i t<6 toin gifra niOn iIQ t4i ngny 30 thdng 6 n5m 2015 5'8
I 5. 86o crio k6t qui ho4t ttQnq kill doanh gifra ni6n ttQ| 6thdngtlAucfianlmthichinht6ttnricnghy31 thingl2nIm2015 9
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cONG Ty cd pHir.r rAu clo rdc supEnoorue - xrtru erlne
nAo cAo cuAToNG GrAMEoc
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Kh:ii qudt vA Cdng tyCdng fu co phin ilu cao t6c Superdong - Ki6n Giang hoat d6ng theo Giiy chring nhin diu tu s6
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Cri phi6u cia c6ng ry chinh thric duo. c ni6m ydr ngdy 08 thring 7 ndm 201 4 tr€n 56' Giao dich chring
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Ban kidm sotitI
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Thhnh vi6nThinh vi€n
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r Thuc hidn c6c x6t doen vir cic u6c tinh mQt c6ch ho.p l;i vi th{n trgng'
. N." ,J il""nuin ,r,gc k6 to6n rip dgng cho cdng ty c6 duo. c tudn thri hay khdng va tat ci cic sai
iQ.n ,.q"g Vet di dugc trinh Uay ve glai tirlcn trong 86o c6o tdi chinh gita ni6n dQ' ^ ., : ,
. Lep 86o cio tii chfnh gi!.a ni6n tlQ ti6n co sd ho4t d6ng li6n tuc trir tru6ng ho. p kh6ng th6 cho rlng
T6ng Gi6m d5c cam kt5t da tu6n tht c6c y6u ciu n6u tr6n trong viQc lip B6o c6o tii chinh gitta ni6n d6'
Ph6 duyQt 86o c{o t}ri chinh . -:: -Lr-L ^:r-"^ -:a- '^ --irOiJ;ig q"- ui ph6 duyQt 86o c6o tdi clifnh giira ni6n dQ dinh kd'r. 86o cio tii chinh giiia ni6n d0 dd
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vigt Nunl"ue "a"
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scr cong tdc sodt xdt cria chring t6i.
Chring tdi dI thuc hi€n c6ng tec so6t x6t Beo c6o tdi chinh gilta ni6n d0 theo Chuin mLrc kidm todn Vi6trr : ^ ,, ,. . ^, ^Nam v6 cdng t6c sodt xdt. Chu6n mgc ndy y€u cAu c6ng t6c so6t xdt phii lAp k€ hoach vi thUc hiQn rl€c6 su dim b6o vua phii ring 86o c6o.tii chinh gila ni6n tl6 kh6ng cdn chria tllrng nhong sai s6t trgngy€u. C6ng t6c so6t x6t bao gdm chri y6u ld viQc trao tl6i v6i nh6n sy cLia Cdng ty vd 6p dung ciic thir tucphin tich tr€n nhung thdng tin tdi chinhl c6ng tdc ndy cung c6p mQt muc dd dim bio thdrp hon c6ug tdc
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gAo cAo rAI cuiNH cnja NIEN o0ddu cria ntm tdi chinh f6t thric 12 nam 2015
BANG CAN DOI KE TOAN GI{.IA NIEN DO@ang dAy tln)
T4i ngdry 30 thing 6 nim 2015
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v.5 2.844.662.350_
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Eon vi tinh: VND
^l -lbo oau namCHi TIIU
A - TAI SAN NG,4.N U4N
I. Tiin vir cdc khoin tuong rtrlong tidn
l- I ten
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IL DAu tu tdi chinh ngin h4n
l. Chung kho6n kinh doanh
2. DU phdng gidm gi6 chlmg kho6n kinl doan
3. Ddu tu nam giii d6n ngdy d6o han
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7. DU phdng phdi thu ngin han kh6 ddi
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IV, Hlng tdn kho
l. Hang Ion Kno
2. Dg phdng gidm gi6 hdng t6n kho
V. Tii sdn ngdn h4n khric
t. Chi phi tra trudc ngan h4n
2. ThuiS gi6 tri gia tang dugc kh6u hu3. Thuii vd crlc khodn klrdc phii thu Nhd nudc
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Bdo cdo nay phdi drqc dqc citng vii Ban thuy| hinh Bdo cAo fti chinh gifra niAn do
c6NG ry cd pnhn rAu cao rdc supenoonc - xtErv ernncDia chi: s6 10 dudng 30/4 khu ptrti Z, *'i trdn ouong Ddng, huyQn Phri Qu6c, tinh Ki€n Giang
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Me Thuyiitsii minh
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151.000.000
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Btio cdo ndy phdi duqc dac cingvoi Bdn thuy/t minh BAo cdo tdi chinh gifra nian df
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sAo cAo rAr cnfus clUa NlEr o06 thring ddu cria nim tdi chinh k6t thfc ngay 3l thAng 12 ndm2015Bing cAn d6i kii todn gin" ni€n dQ (ti6p theo)
Me Thuy6tsii minh si6 cui6i try 56 oiu nxmCHi TI6,U
C. NqPHAITR;,tI
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Ngudi mua fta tien trudc d2ri han 332
Chi phi phni trd ddi h4n 333
Phar lra nol Do ve von KlIIn ooann JJ+
Phei tra noi bO ddi h4n 335
Doanlr thu chua thyc hi6n ddi han 336
Phai tra ddi hAn khdc 337
Vay vd ng thue tai chinh ddi han 338
-,. ..1 . : ,t.I rat pnreu cnuyen aor
Cd phi6u ru dai 340
Thue thu nhap hoan l?i phai tra 341
Du phdng phdi trd ddi han 342
Quy phat rien khoa hgc vir c6ng nghf 343
v.15
31.694.000.908
31.694.000.908
v.10 r.216.239.685
v.11 1.441.405.000
Y .12 4 .637 .01 4 .5 13
v.l3 742.001.000
t' 07 4.229.317
11.07 4.229.317
1 .1 51 .1 51 .930
484.010.000
2.469.462.t09
3.002.707.500
25'7 .861.206
3.t08.436.572
v.l4 20.548.844.138
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eAo cAo rAt clriNH GIUA ttlEN o06 thring diu cria nEm tdi chinh k6t thric ngdy 31 thang 12 nax|'20l5Bang can d6i k6 to6n gitia ni6n alo (tiep theo)
CHi TItU
D . V6N CHT SO IIO'U
V6n chri s0 hiiu 410
von gop cua cnu so nuu
Cd phi,lu phii th6ng c6 quyin biiiu quyAt 4l1aC6 phiiu ru ddi 4l lbThdng du v5n ci5 phdn 412
Quy6n chqn chuy,in ddi trai phiiiu 413
V6n klrric crira chLi sd hiru 414
Cd phi6u qu! 4r5
Ch6nh lQch d6nh gi6 lai tdi sdn 416
chenl lech ty gi6h6i do6i 417
n,,i/ di,t hr nh6r triFn 418vuj uqq rq P[e! !t rvr.
Qu! h6 tro sEp xilp doanh nghi€p 419
Qu! kh6c thuoc v6n chrl sd hfu 420
Lgi nhudn sau thu6 chua phdn phdi 421
Loi nhuQn sau thui! chw phdn ph6i
tty k6 diin cuiii @ trwc 42Iq
- L7i nhuSn sau thu,i chua ph,in phi5i ki nay 42tb
12. Ngu6n v6n ddu tu xay dung co ban 422
II. Ngutin t(inh phi vi quY khdc 430
l. Ngu6n kinh phi 431
2. Ngudn kinh phl da hinh thdnh tdi stu\ c6 dr 432
TONG C9NG NGUON V6N
Thuy6tminh Sli cuiii kY
413.281.846.324
v.16 413.281.846.324
v. I 6 199 .997 .920 .000
199.997.920.000
v.l6 g.32s.309.7t;
v.16 3.108.436.512
v.16 200.850.180.037
1 1 1 .729.177.679
89.12I .002.3 58
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I
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DAIDIEil THEO PHIP LUIT
344.160.635.966
344.160.635.966
t99 .997 .920 .000
199.997.920.000
9 .325 .309 .7 15
3 .108 .43 6 .5'72
13 | .'7 28 .969 .67 9
13 1.728.969.679
444.97 5.847 .232 355.234.865.283
Luu Hii Anh
Ngudi lfp bi6u
Luu Hii Anh
K6 todu tru6'ng
tgiry 22 thitr'g'l ndm20l5
Bdo cdo nay phdi dLryc dQc cing \'6i Ban thq'6t minh Bao cdo ldi ch[nh giita nian d6
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BAo cAo rAl cHiNH cru,t NtEtt ogdAu qia nam tdi chinl k6t thic 12 rldm2015
I
I
I
I
t
III
II
Il
M5so
ThuyCtminh
Don vi tfnl: Vl'trD
Lny k6 tir ddu nim d6n cu6i k! nirY
Nim nay Nim tru'6c
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10
11
2l
a',
23
25
30
31
32
40
50
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60
10
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vI.6b
vI.1 155.250.983.810
vtz lt7.963.667
155.143.020.143
vI.3 50.827.398.298
104.315.621.845
v7.4 2.600.164.328
VI.5a 11.752.274.232
vl.sb 2.869.991.360
92.293.sl4.s81
33.111.207
24.07 0.310
9.100.891
92.302.615.412
v.12 3.181.613.114
1't2.220.57 4.061
87.436.376
112.133.13?.685
48.608.698.451
63.524.439.234
1.245.432.927
194.300.000
'7.281.233.387
3.866.192.87 |
s3.428.145.903
56.245.911
44.867
56.201.044
53 .484 .346 .9 41
2 .529 .143.9 43
89.121.002.358 50.955.203.004
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Luu H6i Anb
Ngudi lip bi6u
Luu Hdi Anh
K6 todn trudng
BAO CAO KET QUA HOAT EQNG KINH DOANH GIIIA NITN DQ
@ang tInY tlti)
6 thtne aliu cria nim tii chinh k5t thfc ngly 31 thd.ng 12 nim 2015
CHi TIEU
1. Doanh thu bdn hdng vi cung c6p dlch vg
2. Cic khoen gi6m trir doanh thu
3. Doanh thu thuln vd bdn hing vh cung c6p dlch vg
4. Gid viin hing bdn
5, Loi nhu6n gQp vd b{n h}rng vir cung c6p dlch vr;
6. Doanh thu ho4t tlQng tii chinh
7. Chi phi tii chinh
Trong d6: chi Phi ldi vaY
8. Chi phi bdn hing
9. Chi phi quan lY doanh nghiep
10. Loinhuin thuln tir ho4t ttQng kinh doanh
11. Thu nhip hhdc
12. Chi phi khdc
13. Lqi nhuAn kh6c
14. T6ng loi nhuin k6 todn tru6'c thu6
15. Chi phi thui6 thu nhip doanh nghiQp hi6n hirnh
16. Chi phf thu6 thu nhip doanh nghiQp honn l4i
17, Lqi nhuAn sau thud thu nhap doanh nghi6p
18. Lei cd ban tran c6 phi6u
19. Lii suy giim tr€n c6 Phi6u
//9,?/€i'*\\pi
ngdy 22 thing1 ndn20l5
Bdo cAo ndy phai du'qc dpc cing v6i Bdn thuy6t minh Bdo cdo tdi chlnh giita nien dA
It c6NG Ty cd pnin riu cao r6c supERDoNG - xltn crarue
Eia chi: s6 I0 duong 30/4 khu ph6 2, thi trAn Duong D6ng, huyen Phir Qu6c, tinh Ki6n Giang
eAo cAo rAt cHiNs ctOe NIEN o06 th6ns dAu cua nim tei chinh kdt thfc ngay 3l thang 12 nnm 2015
-t
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eAo cAo Ltlu cHUyfN rrtN rp crllA NItN EQ(Dsng tlAy irn)
(Theo phuong phfp gidn ti6P)
6 th6ng tliu ciia n5m tdi chlnh k6t thric ngiy 31 thrlng 12 nnm 2015
IIIt
I
I
I
Eon vi tinh: \E{D
Thuy6t Liy k6 tir d6u nlm d6n cu6i ry niry
minh Nim nay Nim tru{'cCHI TIEU
I. Luu chuy6n tiin tir ho4t tlQng kinh doanh
1. Lqi nhu\n trr6c thud2. Diiu chinh cho cdc khodn:- Khiu hao di san c6 dinh vA b6t dgng sdn ddu tu
- Cec khoan dU phdng
- Ldi, 15 ch6nh lOch t'i gi6 h6i dol'i do danh gi6 I?i
cric khodn mpc tidn te co g6c ngoai te
- Lai, 15 tlho4t dong ddu tu- Chi phi lai vay
- C6c khoan didu chinh kh6c
3, Lqi nha|n tt hogt itqng kinh dosnh
trvhc thsy ddi vin lnu d1ng
- Teng, gidm cAc khoan phei thu
- Tdng, gi6m hing tdn kho
- Ting, giim cic khodn phditrd
- TIng, giam chi phi tre lrudc- Ting, gidm chung kho6n kinh doanh
- | ren lat vay oa fia- ThuC thu nh6p doanh nghiep da nop
- Tidn thu khtic tir hoat ddng kinh doanh
- Tidn chi kh6c cho hoat d6ng kinh doanh
Lru chuydn liin thudn tii hoqt dQng kinh doanh
Il. Luu chuy6n tidn tt ho4t clQng <tiu tu
l. Tidn chi d6 mua sim, xdy drng tdi sdn c6 dinh vA
c6c tai sdn dii han khac
2. Tian thu tir lhanh I!, nhuqng b6n tai san c5 dinh va
c6c tii san ddi h4n kh6c
3. Tidn chi cho vay, mua c6c cdng cu ng cua
dqn vi kh6c
4. Tian thu h6i cho vay, brin l4i c6c c6ng cr; ng.cia
don v! kh6c
5. Tidn chi ddu tu g6p v6n vdo don v! kh6c
6. Tian thu hdi dau tu g6p vi5n vdo dor v! khdc
7. Tidn thu lai cho vay, cti ttig vd lqi nhu{n dugc chia
Lnu chuyin tiin tluin tir hogt ilpng ldu tu
MNso
I
01
02 v.8, v.903
04 vI.405 vI.406
07
08
09
l0II12
13
15 v.l2l6t7
20
v.4, v.52t v.8
22
92.302.615.472
9 .191 .649 .57 1_
(6.988)
(2.432 .622.464)-)
99.061.635.591(1.170.652.3 85)
338.842.966
5.436.600(2t 5 .7 os .6 t2)
(2.s46.637.423)
53.484.346.947
7 .457 .512.454_
(13.553)
(r .228 .272.884 _)
59.713.572.964
(2.728 ;t 04 .634)
336.649.788
107.277.596
(403 .4'7 8.47 1_)
(2.333.105.314)
95.472.919.737 54.692.211.929
(21 .704.978.319) (18.504.025.000)
a
cItcH
:ulAi
24 Y.2
25
26
27 v.5,Vt.4
30
(68.000.000.000)
15.000.000.000
2;t 66 .966 .869
2.000.000.000
1 .228 .272.884
v.2
(71.93 8.011.4 50) (15.27s.7s2. r t 6)
Bdo c(io hdy phdi d*qc dQc cingrai Bdn thuyA ninh Bdo cdo tdi chinh tiing hW gita ni'n dA l0
I
c6NG w cd pHnN Tiu cAo rdc supERDoNG - KIEN GIANGDia chi; s5 l0 duong 30/4 khu ph6 2, thitrfu Duqng D6ng, huyen Ph! Q!6c, tinh Ki€n Giang
BAo cAo rAr cHiNH crlfA MEN D06 th6ng tliu cua ndm tai chinh k6t thrlc ngdy 3l th6ng 12n6m2ol5Bto cdo lu! chuy6n tiin tG eiiia ni6n dO (ti6p theo)
IIIIIIIIIII
I
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cHi TITU
Luu chuy6n tidn til ho4t ttQng tii chinh
Tidn thu tir ph6t hdnh cii phi6u, nhin v5n g6p cria
chr) sd hiiu
Ti€n trd l4i v6n g6p cho cac chi sd hiiu, mua lai
c6 phi6u cria doanh nghi€p da ph6t hanh
I len rnu Iu ot vay
r len rra ng goc vay
I len tra ng goc Inue Ial cnlnn
C6 hrc, lqi nhuan da tra cho chU sd hilu
Lrru chuydn tiin lhuAn fi hog AOng tdi chinh
Lur chuy6n tidn thuin trong ki
Tidn vi tuong tluong tidn diu ntrm
Anh hudng cria thay d6i ty gi6 h6i doai quy d6i ngoai tC
Tiin vi tuong ttuong tian cuiii kY
Lurt HAi AnhK5 toin tru6ng
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Mn Thuy6ts6 minh
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l.
2.
3.
4.
5.
6.
31
32
33
35
36
40
50
60
61
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DAIDIEN IHEO PHl{P tUAi
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23.514,47 5.581
74.022.944.175
39 .416.459 .813
44.311.785.8i9
13.553
v.l 97.53't,426.750 83.728.259,185
Luu Hii AnhNgud'i If p bi6u
II
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Bdo cAo ka, phdi dLtd} dpc cingvai Bdn thuyit ninh Bdo cdo tdi chlnh tdng hw giba nicn d6
CONG TY CO PHAN TAU CAO TOC SUPERDONG - KIEN GIANGDia chi: s6 l0 duorg 30/4 khu phii 2, thi trAn Duong Edng, huyen Phli Qu6c, tinh KiEn GiangBAo cAo rAr cHiNH crUA NIEN DO6 thring dAu cria ndm tei chinl ktit thlic ngdy 31 th6ng 12 ndm 2015
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eAN rHuyET MrNH BAo cAo rAr csiNn crUA Nrf,N Do6 th6ng tliu cia n5m tii chinh kiit thfic ngiy 31 thing 12 nim 2015
EACEIEMHOATDONG
Ilinh thrirc sd hfru v6n;.i ., I ^ . .:.,...^^
C6ng ty c6 phan ldu cao t6c Supeldong - Ki6n Giang (sau day goi 151 ld"C6ng ty'') Id cong ry C6ngty c6 phin.
Linh vqc kinh doanhLinh vuc kinh doanh cria C6ng ty Id kinh doanh dich vu.
Nginh nghd kinh doanhHoat d6ng kinh doanh chinh crja C6ng ty li: V{n tAi hdnh kh6ch vd hdng h6a ven bi6n.
Chu k! sin xu6t, kinh doanh th6ng thud'ngChu lcj' siur xu6t kinh doanh thdng thuo\ng cia Cdng ty kh6ng qui 12 th6ng
D{c tli6m hoqt ttQng cfra.C6ng ty trong k} c6 inh hu&ng d6n B:io c6o tii chinh
Tlong.na., q6:C ?^di tldu tu mua thdrn tdu Superdong VIII v6i gi6 tri hcxr 30 $ VND vi di ung
ti€n dB mua th6rn 02 tdu Superdong X vi Superdong X. V6i vi6c mm sirn th6m c5c tAu m6i se
ting cudlg khi ning canh tranh vi diip ung nhu cAu v{n chuyiin tai Phri Qu5c ftong thdi gian t6i.
Doanh thu vd lgi nhu{n ndm nay gia teng ding kd so v6i cing kj'nim tru6c ld do C6ng ty iluath6m tdu Superdong VIII vio khai th6c. B6n c4nh d6, doanh thu crla c6c tiu cdn lai cing c6 sg giatdng so v6i cirng kj' nirn tru6c.
Tuy6n bii vd khi ndng so_s:inh th6ng tin tr6n Bio c6o tii chinl-Nhu dl trinh biy t4i thuy5t minh s6 III.1, k6 tir ngiy 01 th6ng 01 ndm 2015 C6ng ty dg 6p d-ung
Thd:rg tu s6 z00lz0t +/TT-BT.C ngity 22 rhring 12 ntun 2014 cria BQ Tdi chinh hu6ng dAn Chil ddk6 to'n doanli nghiQp thay thil Quy6t alnh sd tSIZOOeZQO-BTC ngdy 20 th6ng 3 nrm 2006 cira BQ
trudng BQ Tdi chinh vd Th6ng tu s6 244/20091TT-BTC ugiry 31 .thing 12 nirn 2009 crla B0 Tdrchinh. C6ng ry da ffinh bdy l4i c6c s6 liQu so s6nh do vQy cic s6 liQu trinh bdy trdn B5o c6o tdichinh gifia ni6n dQ 6 th6ng diu cria nbm tii chinh k6t thric ngiy 3l thing 12 ndm 2015 so s6nh
duqc voi s6 li6u tLrong ring cirng kj'ndm tru6c.
NhAn vi6n. .,1 . , , . .,a ,. .^ , ,( ,:
T?i ngdy ket thuc ki ke torin Cong ty c6 162 nh6D vi€n dang lim vifc (s6 dau ndrn Id ll7 nhan
vi€n).
u, NAM TAI cHiNH, DON VI TIEN Tp STTDUNG TRONG Kf, TOAN
6.
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1. Nim tii chinh,3 ,l .. ^, . t {,
Ndm tiri chinh cia C6ng ty bdt deu ru ngdy 0l thdng 0l vd k€t thric vio ngdy 3l thAng I2 hingnam.
- . ,,r .^ . , , IDon v! ti6n tQ su dgng trong kd todnDon vi ti6n r€ sn dung trongl6 todn IA Ddng Viet Nam (VND) do vj€c thu, chi chu y5u duoc thychi€n bing don vi tidn t€ VND.
Ban thuyiit nihh ndy ld n1t bA phAn hqp thdnhi pbi dttqc dqc ciLng vri Bdo cdo fii chinh gifta nian dQ 12
6 thring dAu cta ndm tei chinh ket thic Dgdy 3l th6ng l2 ndm 2015
Bdn thuy6t minh Bdo cdo tei chinh gi0" nien d0 (tiep lheo
CONG w cd pHnN rAu cAo rdc suPERDoNG - KrEN GrANGDia chi: s6 10 dudng 30/4 khu phii 2, thl trAn Duong D6ng, huyQn Phri Qu6c, tinh Ki€n Giang
BAo cAo rAI cHiNH ctUA NIEN D0
IV.
crruAN MrI. c vA cHf DQ Kf, roAl Ar ngNc
Chuin mr;c vh ch6 a6 t5 to:in ip dgngNgiy 22 th6ng 12 ndm 2014, BQ Tii chinh dd ban hanh Th6ng tu s6 ZOOlZ}]4nf -BTC hu 6ng din
Chii-d6 k6 toan doanh nghiQp thay thii Quy6t dinh s6 15/2006/QD-BTC ngdy 20 thhng 3 ndm 2006
cua 86 truong B0 Tdi ch inh vd Th6ng tu s6 2441209TT-BTC ngAy 3 I thrlLng 12 ndm 2009 cia 86
Tii chinh. Tli6ng tu ndy c6 hiQu luc ap qung cho nem tdi chinh bit ddu vdLo ho[c sau ngdy 0l thang
0l n6m 2015. C6ne W dp dung cdc chuin muc k6 todn. Thdng tu ney vA c6c thong ru kh6c hudng
din thr.rc hi6n chuin mqc k6 toSn cria B0 Tdi chinh trong viQc l6-p vd trinh biy 86o crio tdi chinlr
grua nren o8.
Tuy6n bii vA viQc tuin thri chuin mgc k6 tofn vir cl6 aQ t6 toinT6ng Giem a5c aam Uao dd tudn thu y6u cdu crla cdc chuin mqc tti toan, Ctrti dO k6 toan doanh
nghGp Vigt Nam duo-c ban hinh,theo Th6ng tu s6 200|20I41TT-BTC ngdy 22 thing 12 ndm 2014
"i"g nl,o c6c th6ng tu hu6ng dfin thgc hi€n chuin mpc k6 torin cria BQ Tdi chinh trong viQc l{p
86o c6o tdi chinh gita ni6n dQ.
CAC CHINH SACH KT TOAN AP DUNG
Co sd lip Brio c:io tii chinhe6o c6o idi chilh iluo. c lip tr6n co sd k6 toAn ddn tich (trir c6c th6ng tin li6n quan diSn c6c lud:rg
Ilen ).
C:ic giao dlch bing ngoqi tQ
CAc eiao dich phrit sinh bins ngoai t9 tluoc chuy6n d6i theo ti giri t4i ngdy pSat sinh giao dich. Sd
du ci'c khoAn mqc rian te cO 961 ngoqi tC tai ngAy kilr thic hj, k6 todn tluo. c qui d6i theo ry gi6 rai
ngay nay.
Ch6nh lQch t'} gi6 ph6t sinh trong hj, tir c6c giao dich bing ngoai t€ duo..c ghi nh6n vdo doarrlr thu
hoat cl6ne tai ctrinti noac clri phi tdi chinh. Chdnh l6ch { giri do d6nh gi6 l4i c6c khoin muc ti6n te
c6 g5c nioAi t6 tai ngly kiit thric kj'k6 to6' sau khi bir trir ch6nh lQch tlng vi chdnh l6ch giAm
duo-c ghi nhAn vio doanh thu hoat dQng tdi chinh ho|c chi phi tei chinh.
Ty gid sri dung d6 qui d6i cdc giao dich phrlr sinh bing ngoai tQ ld ry gi6 giao dich thqc- tC tai thdi
di|; ph6t slnh'giuo dich. T;i giri giao dich ttryc t6 a6i v6i cdc giao dich bdng 'go*i
tg duo. c x6c
dinh nhu sau:
. Ti'p,i6 giao dich rhrrc tti khi mua b6n ngoai rd (ho.p d6ng mua b6n ngogi l9 giao ngay, ho-p d6ng
t<i tran, t'qp a6ng tuong lai. hqp ddng quydn chgn, hqp d6ng hodn d6i): rj' gi6 lqi k€t trong ho. p
d6ng mua, brin ngo4i tQ gita Cdng ty vd ng6n hing.. Ntiu ho.'p ddng khdng qui dlnh rj' gi6 thanh todn:
- Diii v6i c6c khodn g6p.v6n ho[c nhAn v6n.g5p: b] gi6 mua ngo4i tQ cia ngdn hiLng ncri
C6ng ty md tdi khonn <tii nhen v6n crla nhd d6u tu t4i ngiy g6p v6n.
- DiSi v6i ncr phii thu: rj, gi6 mua cria ngAn hdng thuong mai noi Cdng ty chi clinh kh6ch
hdng thanh to6n t4i thdi tli€rn giao dich ph6t sinh.
- O5i vOl no ptrai hA: I gi6 b6ncria ngAn hd'g thuong m4i noi C6ng ty du kiiin giao dich tai
thtvi di€m giao dich ph6t sinh.
- D6i v6i c6c giao djch nuu .im tdi sdn hoqc cdc khodn chi phi dugc thanh toiin ngay bdng
ngo4i t6 (kh6ng qua c6c tii khoAn phii na): ljr gi6 mua cia ngAn hdng thuolg m4i not
C6ng ty tltuc hi6n thanh totrn.
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Bdn thuyit ninh nay tA mAt bO ph6k hqp thdnh vd phdi dtqc doc cing v6i Bdo cdo tdi ehinh giira nizn dQ 13
6 thans dAu cria nam tei chinh k6t tbrlc ngey 3l th6ng 12 nin20l5Bin thuy6t minh B60 cdo tAi chinh Cifi? t t.t!91ti9!.lla
cONG w cd pHhn rAu cAo r6c suPERDoNG - KICN GrANG
Oia ctri: sO )0 duong 30/4 khu phd 2. thi ftdn Duong Ddng' huy€n Phri Qu6c' tinh KiCn Giang
BAo cAo rAI cHiNH GtiJA NIEN DQ
Tj, gi6 srl drlng d6 d6nh gi6 lai sti.du c6c khoin muc ti6n tQ c6 g5c ngo4i te t4i ngny kiit thfc lcj' kil
to6n dugc x6c dinh theo nguydn tAc sau:
. D6i v6i ciic khoin ngoai td gii ngin hdng: fj'gi6 rnua ngoai tQ cria ngdn hdng noi C6ng ty md
tii khoin ngoqi tQ.
. Diii voj c6c khodn muc tiin r€ c6 g6c ngoai tQ duo. c phdn lo4i li tiri sdn ldr6c: rj' gid mua ngoat
tQ cira Ng6n hhng thuong m4i c6-phln- ngo4i thuong Vi6t Nam CNgdn hdng Cong ty thudrg
xuydn c6 giao dich).. D6i v6i c6c khoan firgc tidn tQ c6 g6c ngoqi t6 duo-c phdn lo4i li ng phni tri: fj' gi6_ ban ngoai 1Q
cr)a Ngdn hing thuong m4i c6 phAn ngoai thuong ViQt Nam (NgAn hdng C6ng ty thudng xuy€n
c6 giao dich).
3. Tidn vir cic khoin tuong tluong ti6n" ii!;;- cd. *" ".,A,,
tiE" grii rig6n hnng kh6ng lcj, h4n. c6c khoen tuong duong tien ld cec khoan
;il;;"r.|*;i diirrirln, nh r.1,on"e qua 5 ttrang G tir ngaydiu. tu,.c6 klrd'ang.chuy6n tl6i
J6 aeng |n;nn ,,'Ot luong iidn x6c tlinh vi-kh6ng c6 rui ro trong viQc chuy6' d6i thdnb ti6n tai thdi
di6m b6o c6o.
Cric khodn diu tu nim eir d6n ngiy d6o han duoc ghi nh{n ban diu theo giri g6ctao g6m. girl mya
"a .al
"1'ipfrf li€n quan"d6n giaJdich mua c6c khodn dAu tLr. Sau.khi. nh4n ban {Au, c6c kho6n ditr
tu ndy ducrc ghi nhhn rheo giri tri c6 rh6 rhu hdi. Thu nhaD ldi tu c6c khodn diu tu ndm giir den
ngay ado hun'suu ngiyrnuu-duo.. ghi nhin tr€n Bdo c.6o k6t.quA ho4t dQng kinh doanh tle.n. t:..td
ai if,u. ;i; aoo-" triang truOc khi-C6ng ty n6m gig duo. c ghi gi6m trir vio gi6 g6c tai thdi di6m
mua.
4. C6c khoin diu tu tii chinhCric khotin ddu nr nim gift tlin ngiy itdo h.gn
Xt,oan aiu tu tlugc phin'loai ld nErn gif d6n ng.iy d6o han khi C6ng ty c6 .i tlinh vd khd ndng gig
d6n ngdy tldo han. iric khoin aiu tu nim girr d6n ngdy drio.hqn.b,ao glt'.:6" khotn,ti6n.g*i ngdn
hnng i6-t<j h4n (bao giim c6 c6c loai tin phi6u, kj,_phiiiu), trrii phii!u, c6 phi6u uu ddi b€n ph6t hdnh
Uit [uO" pnai mua la] tei n.Ot tt.rOi aiem'ntr6t dlnh trongtuo-ng lai vd c6c khoincho vay ndm giir
d6n npy'd6o han vdi mlrc di"n thu lai hing kj' vi c6c khoin diu tu nam giir den ngdy d6o h4n
kli6c.
Khi c6 cric bine chfng chic chin cho th6y m6t phin hoic toin b6 kiodn dAu ru c6 th6 kh6ng tlru
i,ii'i.,"" "a
rO ?a" tr'Ai au-". x6c dinh mOicich ddng tin c{y thi t6n th6t duo. c ghi nhAn vdo chi phi
tdi chinh trong kj'vd giim trir truc tiep gii tri dau tu'
Cdc kho6n phii thuC6c khoin nq phii thu dugc trinh bdy theo gi6 tri ghi s6 ttir di c6" khoin dp phdng phii thu kho
ddi.
ViQcphAnloaic6cklrodnph6ithuldph6ithukh6chhdngvdphiithukh6cdugcthuchiQntheonguy€n tic sau:
.- phii thu crla kh6ch hAhg phin 6nh c6c khoin phii thu mang tinh ch6t thuong m4i ph6t sinh tir
eiaodichc6tinhchatmua_b6ngitaC6ngryvdngudimuaIido.nvid6c)ipv6iC6ngty,baoEOrn "i.a. khodn phdi rhu vd tiAn ban hirng xu6t khAu riy Lh6c cho don vi kh6c'
oPhiithukhic'phin6nlrc6ckhoinph6ithukh6ngc6tinhthuongm4i,kh6ngli6nquand6ngiao dich mua - b6n.
no, thuyit ,irh nay ld nt|t bO phdn hap rhdnhfi p6i &tqc dpc cing vai Bao cao tdi chinh gifta niAn d$ l4
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cONG w cd pHnN TAU cAo rdc supERDoNc - KrCN GrANGDia chi: sti l0 duong 30/4 khu ph6 z, ttri trdn ouong D6ng, huyQn Phri Qui5c, tinh Kien Giang
BAo cAo rAr cHir.rH cr r-le NIEN o06 th6ng dAu cia nim tai chiDh k6t thtc ngey 3 I thAng 12 n1m20l5
minh 86o cdo tiri chinh.eiiia nien
1
Du phdng phei thu kh6 tldi dugc l{p cho. tung klioin. ng phai thu kh6 ddi cdn cu vdo tu6i no qu5
han irla c6C khoan no. hodc du kiiin mric t6n thAt c6 thd xdLy ra, cu th6 nhu sau:
. D6i v6i no phii thu qu6 h4n thanh to6n:
- 30% gi6 tri d6i v6i khoan ng phii thu qu6 han ttr tren 06 thtng.l6n du6i 0l nim.- 50% ei ttid6i v6i khoan ng phii thu qu6 h4n tt 0l nfun cf6n duo"i 02 ndm.
- 70% gi|tri d6i v6i khoen no phai thu qui han tir 02 nim d6n du6i 03 nim.- 100% gi6 t4 ddi v6i khoan nq phii thu qud hqn tir 03 nim trd l6n.
. D6i v6i ng.phii.thu chua quii han thanh to6n nhrmg kh6 c6 khA ndng thu h6i: cdn cu vAo duki6n mtc t6n that d6 l{p dU phdng.
Ting, giAm s6 du du phdng no phdi thu kh6 ddi cin phdi trich lfp t4i ngdy k6t thfc kj k6 to5n du-o. c
ghi nhAn vAo chi phi quAn l;i doanh nghiQp.
Hhng tdn khoHang tdn kho duqc ghi nhAn theo gi6 thAp hon gifa gi6 giic vi giri tri thuAn c6 tlr6 thqc hiQn dugc.
Giri gilc hnng tdn kho tluo. c_x6c dinh nhu sau: Nguydn vit liQu,.hing h6a: bao.gdm chi phi rnua vh
cric chi phi li€n quan trgc ti6p kh6c ph6t sinh cl€ c6 dugc hdng tdn kho 6 clia di6:n vd tr4ng th6i hi6;t
tai.
Gi6 tri thuAn c6 th6 thqc hiQn duo-c ln gi6 b6n u6c tinh cria hing tdn kho trong kj' sAn xu6t, kinhdoanh binh thuong tru chi phi u6c tirrh tt6 hodn thdnh vd chi phi u6c tinh cin thi6t cho viQc ti6u thychri ng.
Gi6 hi hdng t6n kho itugc tinh theo phuong ph6p nhAp tru6c, xuet tru6c vd duo-c hach toen theo
phuong phAp k6 khai thudng xuy6n.
Dg.phdng giim gi6 hing tdn kho duo. c l{p cho rung mAt heng t6n klro c6 giri' gi5c Ion l..t.gjd.ltithudn c6 thii thuc hiQn cluo. c. Ting, giarn s6 du d1t phdng giAn gi6 hAng t6n klio cAn phii trich l{ptai ngdy k6t thirc kj,kC to6n duo.'c ghi nhAn vdo gi6 v6n hing bdn.
Chi phi tri tru6cChi phi ffa tu6c bao gdm c6c chi phi thuc tti da phit sinh nhung c6 li€n quar.r d6n ki5t qui hoat
d6ng sAn xu6t kinh doanh cira nhieu kj,k6 torin. Clii phf trd tru6c cria C6ng ty bao g6m cdc chi phisau:
C6ttg cy, dqutg cqt
Ld c6c miry tinh, xe m6y vd mQt s6 c6ng cu, dung c.u kh6c c6 tlrdi gian sri dpng trdn 0l ndm vd
duo. c phrin b6 vdo chi phi theo phuong phrip dudng thdng v6i thdi gian phin b6 kfidng qtrd 05 ndrn.
Chi phi trd trrdc ddi hqtn khdcChi;hitra huoc ddi han kh6c bao giim cdc chi phi.thu6 vdn phdng, phin mim vi tinh duo. c phAn b6
vdo chi phi trong ndm theo phuong phAp dudng thlng vo"i thdi gian phAn b6 kh6ng qu6 05 ndm.
Tiri sin thu6 ho4t tlQngThu6 tii sdn dugc phAn lo4i li thud ho4t tlQng ntiu phAn l6n rrii ro vi lo-i ich gin li6n v6i quydn so
h0u tdi sAn thuQc v6 ngudi cho thu€. Chi phi thu6 hoqt tlQng tluo. c phAn 6nh vio chi phi theo
phuong ph6p ctudng thing cho suiSt thdi h4n thu6 tdi sdn, kh6ng phu thu6c vdo phuong thric thanh
to6ri ti6n thu6.
Ban thuyAt ninh nAy ld nAt bA phd hqp thdnh vd phdi ductt dpc cing loi Bdo cdo tdi chlnh giiia niqn dQ l5
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CONG w cd pxAn rAu cno rdc supenoone - xrEn orancDia chi: sii 10 duong 30/4 knu ph6 2, thi trdn Duong D6ng, huy€n Phri Qu6c, tinh Ki€n Giang
eAo cAo rAr cHiNrl crUe rreN pd6 th6ng d6u cria ndm tai chinh ket th{c ngdy 31 th6ng 12 n6m20l5Ban thuvet minh 860 cdo tAi chinh sifa ni6n dO (tiep theo
9. Tdri sin c6 tlinh hfru hinhTii sin c5 dinh hru hinh tluo. c th6 hi€n theo nguy6n gi6 trir hao mdnlfry ki1. Nguydn gi6- tni san ciidinh htu hinh bao g6m todn bQ c6c chi phi mA Cdng ty phii b6 ra dE c6 tlugc tii san c6 dinh tinhd6n thdi di6m dua tAi san d6 vio tr4ng th6i sin sing su dpng. C6c chi phi.ph6t.sinh sau ghi nhAn
ban ttiu chi <tu. c ghi t6ng nguyen gi6 tAi sin c6 dinh n6u cic chi phi ndy chic chin ldmtdng lgi ich
kinh t6 trong tuorg lai do srl dgng tdi san tl6. Cic chi phi ph6t sinh khdng th6a mdn di6u ki€n h€nduo. c ghi nhin ld chi phi sAn xu6t, kinh doanh trong lcj.
Khi tai sin c5 d;nh hru hinh tlugc b6n hay thanh lj. nguyCn giri vi gi6 tri hao mdn lny kii ttugc x6a
sii vd lai, 15 ph6t sinh do thanh lj dugc ghi nhfn vdo tbu nh{p hay chi phf trong lcj'.
Tdi sin ci5 alinh htu hinh dugc khiu hao theo phuong ph6p duong thing dua tr6n thdi gian hiru
dgng u6c tinh. 56 nim khAu hao c0a ciic loai tii san c6 dinh hfru hinh nhu sau:,( +. i
LOat ml san co olnn}ril-",iu, uat rc6tr ml"
i !;rDUOng rren v?n lal, rruyen oan^.,t,. a
i nret bl, oung cu quan lyr,..,- !\ ! !
Tdi sdLn c6 dinh hau hinh khtic
10. Tiri sin c5 illnh v6 hinhTdi sen c6 dinh v6 hinh duqc thd hien theo nguyen giri tru hao rndn lfiy k6.
Nguy6n giri tii san cil_ dlnh v6 hinh bao gdm toin bQ c6c chi phimi C6ng ty phni b6 r'a tlii c6 tluo. c
tdi sdn c5 dlnh tinh dtin thdi di6m dua tdi sdn d6 vdo tr4ng th6i sin sdng su dgng. Chi phi li6n quan
tl6n tai sAn ci5 tllnh v6 hinh phAt sinh sau khi ghi nhAn bin dAu duo. c ghi nh{n li chi phi s.an *uAq
kinh doanh hong ki hir khi cdc chi phi niy gdn li6n v6i mQt tei sdn c6 dinh v6 hinh cq thd vd limtang l$ rcn Krnn te ru cac Ial san nay.
Khi tii san cii dinh.nO hinh du. c brin hay thanh l;i, nguy6n giri vi giri tri hao mdn lfry kii duo. c x6a
s6 vd l6i, l5 ph6t sinh do thanh lf duo. c ghi nhin vdo thu nhip hay chi phi trong lcj'.
Tdi sin cti dinh v6 hinh crla C6ng ty bao gdm:
Quyin st dyng diitQuydn sri dung d6t li toin bQ cric chi phi thtrc t6 C6ng ty dd clii ra.c6 li€n quan truc ti6p toi d;t sri
dung. bao gdm: tiAn chi ra d6 c6 quydn sri dung d6t, chi phi cho ddn bn, gidi ph6ng m4t bing, san
t6p iilt Uin'g, lp phi tru6c ba,... Quydn su dpng dAt kl6ng x6c <tinh thdi h4n kh6ng du. c tinh kh6u
lrao.
Phin mim mdy tinhGiii mua cria phAn mdm rndy tinh mi kh6ng phii li mQt bQ phin gen kiit v6i phin cimg c6 li€nquan thi duo. c v6n hori. Nguy6n gi6 cria phin m6m miiy tinh lA toan bQ c6c chi phi md.C6ng ty da
chi r.a rinh d6n thdi di6m tlua phin mdm vdo sri dpng. Phdn rn€rn m6y tinh duo-c k-hdu hao theo
phuong ph6p tludng thdng trong 05 ndm.
11. Cdc khoin nq phii tri vi chi phi phii triC6c khodn ng phii tri vd chi phi phdi tri tluoc gbi nhin cho s6 ti€n phii tri trong tuong lai li6n
quan d6n hing. h6a vd dich vu dI nh|n duo. c. Chi phi phni tri dugc ghi nhin dua tr'€n c6c u6c tinh
hop lli v6 s6 ti6n phdi trd.
56 nim20
10-1503
05
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BAn thuyit ninh ndy lA nAt bA ph1n hqp thdnh vd phii &rqc dpc citzg v6i Bdo cdo tdi chinh giira niAn dQ 1()
12.
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CONG w cd pnhH rAu cno rdc supERDoNG - rrEn crnneDja chi: s6 l0 dudng 30/4 khu phii z, th1 tr6n ouorg Ddng, huyQn Phri Qu6c, tinh Ki6n Giang
BAo cAo rAr cHiNu crcra NrEl'r o06 th6ng dAu cria ndm tdi chinh kiit thric ngdy 3l th6ng 12 ndm 2015
Bin thuy6t minh Bdo cdo tii chinh gifi? ni€n tlQ (ti6p theo)
14.
ViQc ph6n loai c6c.khoin phii tr6 ld phii trA ngubi b6n, chi phi phii tri vi phAi tri kh6c tlugc thqchi6n theo nguydn t5c sau:o Ptrii tri ngudi brin phin 6nh c6c khoin phii tri mang tinh chat thuong mai phAt sinh tir giao
dich mua hing h64 dich vu, tAi sin vi ngudi ban li tlon vi tlQc l|p v6i C6ng ty, bao gdm cd
cic khoin phdi tri khi nh{p khdu th6ng qua ngudi nhin iy thtic.
Chi phi phAi tri phin inh c6c khoin phii tri cho hdng h6a, dich vu tl6 nhAn rluo. c tir ngudi b6n
ho6i da cung cAp cho ngudi mua nhung chua chi tri do chua c6 h6a don hodc chua dri hd so,
tni li6u k6 to6n vi c6c khoan phii tri cho ngud'i lao dQng vd ti6n lu<rng nghi ph6p, c6c khoinchi phi sin xu6t, kinh doanh phii trich tru6c.Phii tri kh6c phin 6nh c6c khoAn phdi trA kh6ng c6 tinh thuong m4i, kh6ng li6n quan ddn giao
dich mua, b6n, cung cdp hing h6a dich v1t.
Vdn chri s6'hfrnV,6nchrl,sd htru .crja C6ng ty chi c6 v6n g6p cia chri sd htu vd tlugc ghi nhfn theo s6 v6n thqc t6oa gop cua cac co oong.
Phen ph6i lqi nhuanLoi nhu{n sau thuii thu nhip doanh nghiQp clugc phAn phtSi cho cric cd ddng sau khi di trich lflp c6c
qu! theo Didu lQ cria C6ng ty cfing nhu c6c qui dinh cia ph6p ludt vh d6 tluo. c Dai hQi tl6ng c6
ddng ph6 duyPt.
ViQc phin phiii lol nhuan cho ciic c6 d6ng cluo, c cdn nhic d5n cric. kloin mqc phi tidn t€ nim trongloi nhufln sau thu6 chua phAn phtii c6 rhd nnh huong diln ludng tiAn vi khi ning.chi tli c6 tric nhu
lii do d6nh gi6 l3i tdi sin mang di g6p v6n, I6i do drinh gi6 l4i c6c khodn muc ti6n tQ, c6c c6ng cp
tiri chinh vri c6c khodn muc phi ri€n tQ khrlc.
C6 tfc cfuo. c ghi nhin ld ng phdi trd khi duo. c D+i hQi d6ng c6 ddng ph6 duyQt.
Ghi nh$n doanh thu vir thu nh$pDoanlt thu btitt lting hotiDoanh thu b6n lring h6a dugc ghi nhnn khi ddng thdi thda m6n c6c di6u ki€n sau:
. C6ng ty tla chuy0n giao ph6n l6n nii ro vi lgi ich g6n liAn v6i quyAn sd hfu sin phAm hoiching h6a cho ngLrdi mua.
. C6ng ty kh6ng cdn n6m git quyAn quin lf hing h6a nhu ngudi sc hfu hAng h6a ho{c quydn
.Y\JtJH4
rU VA
'4'z
ki6m so6t hdng h6a.
Doanh thu dugc x6c ctlnh tuong dt5i clic ch6n. Khi ho.p ttdng qui dinh ngLrcri rnua duo. c qtry6n
trd l4i sin phAtr, hing ho6, di mua theo nhirng di6u kiQn cu th6, doarh thu chi drro-c ghi nhinkhi nhtng tti€u kien cu thii d6 kh6ng cdn t6n t4i vd ngudi mua kli6ng dugc quy6n hi.l4i sinphAm, hdng ho6 (tru truong hqp kh6ch hing c6 quy6n tri l4i hdng h6a du6i hinh thric tl6i lAi d6
lAy hing hoa. dlch vu khdc).
C6ng ty tt6 ho{c sC thu dugc lgi ich kinh t6 tir giao dich b6n hdng.
XAc cllnh tluqc chi phi li6n quan clOn giao dich bin hang.
Doflnl, ,u cung c6p dlch v1t
Doanh thu "rng.Ap
ai"n op dugc ghi nh{n khi ddng thdi th6a m6n c6c didu ki6n sau:
. Doanh thu dugc xdc dlnh tuong dtii clic ctr6n. Khi hqp d6ng qui dlnh ngtroi tnua dugc quy€n tra
lai dich qr da mua theo nhfng cli€u ki€n cU thd. doanh thu chi duoc ghi nh{n khi nhr}ng di6u kiQn
cU th6 d6 kh6ng cdn tdn tai ve ngudi mua kh6ng <luoc quy€n tri l4i dich vg dd cung c6p'
. C6ng ty dd hoic s€ thu duo. c lgi ich kinh tti nr giao dich cung cAp djch vu d6.
. Xdc dinh duo. c phAn c6ng vi6c dd hoin thAnh vdo thdi diiirn b6o c6o.
. X6c tlinh duo. c chi pbi phit sinh cho giao dich vd chi phi d6 hoan thinh giao dich cung cdp dich
vu d6.
Bak thuydt ninh nay ld nAt bA ph1h hqp thanh vd phdi &tqc dpc e ng voi Bdo cdo tdi chinh gifra ni6n dQ t7
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cONG w cd psirv rAu cno r6c supenoone - xrEn ernrueDia chi: s6 10 dudng 30/4 khu ptrii Z, thitr6n Ouong E6ng, huyQn Phri Quric, tinh Ki6n Giang
eAo cAo rAr cHiNH crUA NIEN Do6 thring dAu cria ndm tei chinl kiit thtc ngdy 3l th6ng 12 n6m 2015
Biin thuy6t minh 860 c{o tdi chinh.giii'a ni6n dQ (tiiip theo)
16.
Tru6ng hgp dlch vq tlugc thUc hiQn trong nhi€u k! thi doanh thu duo. c ghi nhA-n trong kj' duo. c cdn
cf vdo k6t qui phdn c6ng viQc rld hodn thinh vdo ngdy k6t thtic lc! k6 to6n.
-,,1 , -.I ten ntTiAn l6i tlugc ghi nhdn tr€n co sd thdi gian vd l6i su6t thuc t6 tung k1'.
Cic khoin giim trir doanh thuC6c khoin giim trir doanh thu bao gdm chi6t klSu thuo-ng mpi, gi6m gii bing b6n, hdng b6n bi tril4i ph6t sinh cirng kj,ti6u thu hing h6a, dich vp tluoc di6u chinb gidrn doanh thu cria kj, ph6t sinh.
Truong hqp hing ho6, dich vp dd ti6u thq tir c6c kj' trudc, diin kj' niy rn6i ph6t sinh chi6t kh6u
thuong m4i, gi6m giri hing b6n, tra lai thi dugc ghi gi6m doanh thu theo nguyen tac:
. Niiu khoan giim giir, chi6t kh6u thuong mai, tri l4i phit sinh tru6c thdi di6m ph6t hdnh 86oc6o tii chinh gita ni6n dQ: ghi gidm doanh thu h6n B6o c6o tii chinh gita ni6n dQ ctia lcj'ndy.
. N6u kliodn gi6m giit, chi6t t<trAu thuong mai, tri l4i ph6t sinli sau thdi di6m phit hinh 86o ciotdi chinh gifa ni6n d6: ghi giim doanh thu hdn B5o c6o tii chinh gita ni6n dd cita kj' sau.
Cdc khoin chi phfChi phi ln nhtng khoin ldn gi6m lgi iclr kinh t6 duo. c ghi nhan t?i thdi rli6m giao dich ph6t sinh
ho{c khi c6 kha neng tuong diii chic ctrin sE ph6t sinh trong tu<rng iai kh6ng ptrdn biQt dd chi ti6nhay chua.
C6c khoin chi phi vd klrodn doanh thu do n6 tqo ra phdi tluo-c glti nhrin-d6ng thdi theo nguydn t6c
phi ho.p. Trong truolg hgp nguydn tic phn hqp xung dQt v6i ngyydn tic, th6n trqng, chi phi dugc
glri nhdn cin cri vdo bAn ch6t vi qui tlinh crla c6c chuin muc k6 to6n d6 dim bio phin rinh giao
dich mQt c6ch tlung thuc. hop ly.
Thuti thu nhip doanh nghiQp
Chi phi thu6 thu nhAp doanh nghiQp bao g6m thuti thu nh{p bipn hdnh vi thuti tlru nh{p hoen 14i.
Thui! thu nhdp hiQn hdnhThu6 thu nh{p hiQn hdnh lA khoin thu5 duq'c tinh dqa tr6n thu nh6p tinh thui!. Thu nhap tinh thtl6
ch€nh lQch sov6i loi nhu{n kt! to6n li do didu chinh c6c khoin chdnh l€ch tam thdi gitra thu6 vi k€
to6n, c6c chi phi kh6ng dugc tni cing nhu clidu chinh cric khoAn thu nhip kh6ng phii chlu thu6 vd
c6c kho6n 16 duo-c chuy6n.
Thui thu nhQp hodn tgiThu6 thu nhdp hodn lpi ld khoin thu6 thu nhep doanh nghipp sd phdi nQp ho6c sE duo. c hodn lqi do
ch€nh lpch t4m thdi giira gi6 tri ghi s6 cia tii sin vA nq phii tri cho mqc dich l6p 86o c6o tAi chinh
vd co- s6 tinh thuij thu nh{p. Thuli thu nhAp ho6n l4i phii trA dtoc ghi nh{n cho tAt ca c6c khoen
cli€nh lQch tam tlrd.i chiu ttru6. Tei s6n thu6 thu nhip ho6n lai chi duo. c ghi nh6n khi chic chintrong tuong lai sE c6 loi nbuin tinh thu5 dii str dung nhfing ch6nh lQch tam thdi duoc kh6u trir ndy.
Gid tri ghi s6 crla tii sdn thu6 thu nh6p doanh nghiQp hodn I4i dugc xern xdt lai vio ngdy k6t rhric
k! kii toln vi sd dugc ghi gidrn d6n mric ddm bio chic chin co dri lqi nhudn tinh thu6 cho phep lgiich cira mQt phdn ho{c toan bO tdi siLn thu6 thu nhip hodn l4i tlugc su dpng. C6c di sen thuC thu
nh{p doan} nghiQp ho6n lai chLra du-o. c ghi nh4n tru6c d6y dugc xern xdt.l4i vio ngiry ket thic ki'k6 ttAn va dug:c giri nhan khi chic chin c6 dri lo. i nhuin tinh thuii d6 c6 th6 st dr.rng c6c tdi sin thu6
thu nh6p hodn l4i chua ghi nhAn ndy.
17.
Bah thuydt ninh nay ld mAt bA ph1n hQ p thAnh fi phai dtrqc d7c citng voi Bao cdo tdi chfuh giita ni6n dQ l8
IllIlI
lIIIIIII
II
t
I
I
I
I
c6ne rv cd pnhn rAu clo rdc supERDoNG - xrEn crencDia chi: s6 10 dudng 30/4 khu ph6 2, thitr6n Duorg Ddng, huyQn Phri Qutic, tinh Ki€n Giang
BAo cAo rAr cHir.,,rr crue wnr o06 th6ng deu c0a nam tei chlnh kdt thic ngny 3l th6ng 12 nam2015Bdn thuy6t minh Bdo c6o tiri chlnh gifra nian tIQ (ti6p tieo)
r8.
Tii sin thu6 thu nh{p hoSn lai vd thu6 thu nhip hodn l4i phii tri duoc x6c tllnh theo thue suat du
tinh sC 6p dung cho ndm tii sin du. c thu h6i hay ng phii tri dugc thanh to6n dya tr€n c6c rnfcthut! sudi c6 hiQu lvc tai ngdy k6t thric hj' kt! torin. Thu6 thu nhdp hodn lai duo. c ghi nhiin vdo 86o
c6o kiit qu6 hopt tlQng kinl doanh vi chi ghi truc ti6p vdo v6n chrl sd hnu khi khoan thu6 tl6 li6n
quan d6n c6c khoin mqc duoc ghi thing vio viin chrl sd hfu.
Tdi sin thu6 thu nhfp hodn lgi vd ng thu5 thu nh{p hodn l4i phii trd duo. c br) trir khi:
. C6ng t/ c6 quyAn ho. p ph6p duoc bi tru gita tdi san thu6 thu nhip hiQn hinh v6i thui! thu nhiphi6n hdnh phdi nQp; vd
o Cric tii san thui! thu nhip hoan lai vd thuii thu nhip hodn lai phii tri niy li6n quan d6n thui5 thu
nhip doanh nghi€p duo. c quin lj' b6i cirng mQt co quan thuC:
- D5i vOi ctrng mQt don vi chiu thu6; ho{c- C6ng ty dg tljnh thanh to6n thui5 thu nhdp hi6n hAnh phdi tri vi thi sdn thu6 tbu nhip hiQn
hnnh ti6n co s6 thuin holc thu h6i tdi sdn tl6ng thdi v6i vi6c thanh to6n ng phii tra trong
rung Ic! tuong lai khi c6c khodn trgng y6u ctla thu6 thu nhQp hoin lai phAi tri hoic tai san
thu6 thu nhfp hodn lai tlu.,c thanh todn hoac thu h6i.
Bdn li6n quanCic b€n rlugc coi ld li6n qu- nilu mQt bdn c6 khi ndng ki6m so6t hoAc c6 Anh hudng tl6ng k6 d5i
v6i b6n kia trong vipc ra quy6t dinh c6c chinh s6ch tii chinh vd ho4t dQng. C6c b6n cfing dugc xem
ld b6n li6n quan n6u cirng chlu sg kiiim so6t chung hay chlu inh hudng d6ng k6 chung.
Trong viQc xeur xdt m5i quan hp cria cric bdn li6n quan, bAn ch6t crla m5i quan hp duo. c chri trqng
nhi6u lron hinh thuc phdp l1i.
86o cio theo bQ phfnB6 ph{n theo linh vuc kinh doanh ld mQt phan c6 thii xdc dinh ri6ng biQt tham gia vdo qu6 trinh s6n
*uii ho|" cung cAp sin phim, dich vu vd c6 riri ro vd lgi ich kinh tii khao v6i c6c b0 ph{n kidrdoanh kh6c.
86 phAn theo khu vUc dia lli ld m6t phdn c6 thii x6c dinh ri6ng biQt tham_gia vdo qu6 trinh san xu6t
hoit cung c6p sin phAm, dlch vp trong ph4rn vi m6t m6i tnrdng kinh t6 cp th6 vi c6 rui ro vi lgi
ich kinh tlii kh6c v6ic6c bQ phin kinh doinh trong cric m6i trudng kinh tii kh6c.
Cdng cg tii chfnhTdi sdn tdi chfithVigc phdn loai cric tdi sdn tdi chinh niy phu thuQc vdo bdLn chdt vd rnuc dich cua tii sdn tdi chinh vittugc quy6t dlnh mi tho.i di':m ghi nhan tan diu. Cric tii sin rdi chinh crla C6ng ty gdm ti€n vi c6c
khoArr tuong tluong ti6n, c6c khoin phii thu khSch hdng, phii thu kl6c.
Tai thdi tliiim ghi nh{n ban dau, c6c tii sin tdi chinh duo. c ghi nh6n theo giri g6c cQng cdc chi phi
giao dich c6 li6n quan truc ti6p cl6n tei sdn tii chfnh d6.
Nq phdi tfi tdi chhthVigc phSn lo4i crlc khoin ng tdi chinh phu thu6c vdo ban chat vi muc dich crla khodn ng tdi chinh
vd iluo. c quydt dinh t4i thdi di6m ghi nhfn ban ddu. No phii trd tii chinh cria C6ng ty g6m c6c
khoAn phii tri ngudi b6n, vay vi ng, c6c kho6n phii tri kh6c.
Tai thd,i ditim ghi nhin lan ddu, c6c khoin n-g phli tri tdi chinh rluoc ghi nhfln ban dau theo giri gric
trir c6c chi phi giao dich c6 li6n quan trgc ti€p rl6n ng phii trd tdi chinh tl6.
19.
20.
//"i'-t'heal*l(ltrO-\\3i.
Ban thuyiit minh nAy ld n$t bQ phQn hqp thdnh vd phdi duqe doc cing vcri Bdo cdo tdi chinh giira niqn dQ 19
6 th6ng dAu cria n[m tei chinh k6t thfc ngey 3l th6ng ]2 nam 2015
Bin thuy6t minh Bdo c6o tii chtnh giti" ni€n dO (tiCp theo
cONG Ty cd pxiru rAu cAo r6c suPERDoNG - KrEN GrANGDia chi: s0 l0 dudng 30/4 khu ph6 z, thi trin ouong D6ng' huyQn Phri Qu6c, tinh Ki€n Giang
BAo cAo rAI cHiNH GIUA NIEN DO
C6ns cu v6n chfi sd ltiru;;G i[ 15; ;h; ; ;tu Id h. p tl6ng chling t6 dusc nhtng lsi ich cdn lai vd tii san crla c6ng tv
sau khi tru di todn bQ nghia vg.
Bi trir cdc c6ng cU tdi chinhC6c tii sin tdi chinh va nq ;hai tra tdi chinh chi tluo. c bi trir v6i nhau vd trinh bny gi6 tri thu6r tr6n
Bane can aoi tt' toan khi vd chi khi C6ng ty:. C6 quyAn hpp phep d6 bn tru gie tri dd. duqc ghi nhdn; vd
. CO ju ainn thanh to6n tr6n co sd thui'n hoic ghi nh{n tdi sin vd thanh to6n ng phii tri citng
m6t thdi di6m.
v. rH6NG TrN 86 SUNG CHO CAC KHOAN MVC TRiNH B.A.Y rRONG BANG CAN D6Ixr, roAN crUe NrtN DQ
Tiijn vi cic khoin tuong tluong tidn
-.tl len marTi6n gui ngnn hang kh6ng kj'h4nC6c khoin tuong duong tiAn (Ti6n gui ngdn hang
c6 lc! hpn g6c kh6ng qu6 03 theng)
c0ng
^A X., .tto cuol Ky
184.567.0004.152.859.750
93.200.000.000
Sii ttiu nlm39.46',7.000
5.483.417.175
68.500.000.000
97.537 ,426.750 74.022,944.175
2. Cfc khoin tldu tu tiri chinh-' A; kh;;-J"" t"lii
"fu"ft ]ia C6ng ty chi c6 diu tu nim gif dtin ngdy d6o han. Th6ng tin vd c6c
khodn diu tu tdi chinh cira Cdng ty nhu sau:
Diu tv nin giir tl6n ngdY tldo hgnS0 cuOi k]
Gi6 giic Gid tri shi s6
so oau namGi6 gt6c S!114c!i!q-
- i9.000.000.000Ngin hgnTi€n grti c6 kj han
c0ng
92.000.000.000
92.000.000.000 - 39.000.000.000
4.
Phii thu ngin hgn cfia khich hingPhii thu ti6n brin v6 trong nu6c.
Tri tru6c cho ngudi bin ngin h4n
Trd ,rrdc cho ctic b€tt liin quan
Kaibuok Shipyard (M) Sdn. Bhd - tri tru6c tidn
mua tiuTien Grow lndustrial Sdn.Bhd. - tri tru6c ti€n
mua tau
Trd trrtc cho ttgtdi bdn khdcUmw Industrial Fower Sdn.Bhd- tri tru6c tidn
mua php tingCric nhd cung c6p-kh6c
CQng
Sii cui6i t<y
31.831.615.000
31.83 I .61s.000
809.177.735
557 .339.23s
251.83 8.500
Sii tliu nim46.561.192.500
15.907.6 r 2.500
30.6s3.580.000
76.100.000
76.100.000
32.640.792.735 46.637,292.500
Ban thuyiit ninh noy lA n,t bA phAn hap thdfih fi phdi fuqc dpc cing ttoi Bdo crio tdi ch[nh gifta niAn dO 20
III
CONG w cd pnAn rAu clo rdc suprnooruc - xrEru erarucDia chi: si5 l0 duong 30/4 khu phiS 2, thi trAn Duong D6ng, huy6n Phri Qu6c, tinh I(i€n Giang
BAo cAo rAr cHiNu crUeNIEN oO6 th5ng ddu cria nim tdi chinh kiit thfc ngdy 3 I tb6ng 12 ndm 2015
Bdn thuyait minh Brio crio tii chinti giira ni€n ifQ (ti6p theo)
IlIIIIItI Chi phf trd trr6c ngdn ltgn
lIII
I
/b.
sii cuiii IrY
Gi:i giSc Drl phdng
Phii thu ngin h3n khric
Phdi ttru ctic ti chftc vd ctinlrdn khdc
Thanh to6n tru6c mua nhd HdTi6nLai dg thu
T4m fngal
uac Khoan pnar Inu ngan n?nkh6c
c0ng
Phu tingNhi6n li€u
V{t liQu
c0ng
Chi phi tri trufc
Chi phi b6o hi6m
^t I. . ,so cuol Ky
Gi6 tri DU phdng
2.844.662.3 50
2.450.000.000
307.116.000
87.546.350
55 dAu nlmGiri tri DII phdng
1.059.344.405
450.000.000
334.344.405
275.000.000
2.844.662.350 1.059.344.405
C6ng ty kh6ng c6 no pbii thu qu6 h4n, no xdu.
Hing tdn khoSii tliu nirn
Gi6 s6c Dq phdng
4.795.650.0r536.276.272
23.609.479
4.973.564.081
174.844.904
45.969.7 47
4.855.535,766 5.r94.378.732
7.
/a.^A i., .bo cuol Ky
992.441.058
677 .563.131
Sd tliu nIm522.616.603
874.964.798
rga i---{]G T':|'| H[tCdc chi phi tra fu6c ngen han khAc
c0ng
Chi ph{ trd tnc6c ddi hgn
C6c chi phi tri tru6c ddi h4n kh6c
c0ng
Tii sin cii rllnh hau hinh
1.670.004.795 1.397.581.401 JVATT
&c
sil cuiii trY
98.542.884
98.542.884
Sti tliu n6m1.55.260.666
r55.260.666
NhA cia, vitkiiin trrlc
Phuong tien Thi€t bi' dtJngvin tii cq quin lf
Tiri sin ciitllnh htuhinh khric C0ng
116 .7 48 .857 240 .490 .068 .687
- 34.434.555.819
Nguy€n gi6
so oau nam
Mua sam trong kY
s6 cutii ttY
Trong d6:Dd khdu hao h5tnhung v1n cdn std ung
863.625.100 239.456.134.730- 34.434.555.819
53.560.000
863.625.100 27 3 .890 .690.549 53.560.000 t16.7 48.85'l 274.924.624.506
36.949.092 53.560.000 116.748.857 207 .25't .949
Bdn thuy6t minh ndy ld ntQt bQ phQn hqp lhdnh vd phdi dupc doc cirng vni Bdo cdo tdi chihh gilrd nian d6 21
I
c6ne w cd pxin rAu cno r6c suPERDoNG - xrEn ernncOiu
"f,i rO l0 ducng 30/4 khu ph6 Z, ttri tr6n Ouong D6ng, huyQn Phrt Qu6c' tinh Ki€n Giang
eAo cAo rer cHiNs crUe NtEw o06 th6ng ddu cia nim tai chinh kiit thic ngay 31 th6ng 12 nam 2015
sdnthuv6tminhB{oc,otilichlnhgitr.ani0ntlQ(i€ptheo)
TAi sin cii
Phuong ti€n fh;6t Ui' Oqng cllnh hiiuvan iai
' cq quin U hinh khdc C0ng
Nhe cta, vAtki6n trric
Gi6 tri hao mdn
56 dAu nam
Khiu hao trong k!s6 cu6i t<Y
213.468.62821.s90.628
s6.478.836.680
9.158.701.825
53.560.000
Gi6 tr! cdn l4i56 dAu nam
-9;91!!.472si5 cuiii ti, -fu\$tlll-Trong d6:
23s.059.256 65.63?.538.505
182.977.298.050
208.253.152.044
9.
T?m thdi chua stdungDang chd thanh li
Tii san c6 dinh vA hinh
Nguy6n giriSd diu nlm^l I., .so cuol Ky
Trong d6:Dd kh6u hao h6t nhungvdn cdn sir dung
Gi6 tri hao mdn56 d6u ndmKhiu hao trong kj'so cuol Ky
Gi6 tr! cdn l4i56 tldu nam
S0 cuol KY
Trong d6:T4m thdi chua sri dPng
Dang cho thanh l1i
Tii san cii .Iinhv6 hinh khic
31.064.240
104.885.50811.3s7.118
90.909.09 i
90.909.091
121.973.331
195.194.5991 1.3 57.1 l8
116.242.626 90.909.091 207.151.717
3.126.349.000 39.749.882 3.166.098.882 rvAll
3.126.349.000 28.392,764 3.t54.741.764
^A i. ' .so cuot Ky
152.886.000. 120.588.673
1.1 60.000
13 0.000.000
508.960.000202.645.012
so dau nam
89.163.000
444.180.000279.159.100
78.000.000
198.451.000579.250.000
83.548.830
1.216.239,685 1.751.751.930
C6ng ty kh6ng c6 ng phii trd c6c nhir cung cAp qui han chua thanh to6n'
10. Phii tri ngudi bin ng[n hgn
Phdi trd cdc nhd cung ciiP khtic
Ban quAn I! b€n cing Phi Quoc
Cdngry c(i phin bio hiiim PJICO Ki€n Giang
C6ng ty TNHII xing dAu Ki€n Giang ^
conl tv ]-Ngu dich vu vd k! thu{t Bi6n Xanh
a6n! ,y .6 phin ihuong rnqi'hAng kh6ng miAn
nam SATCOCdng ty TNHH PPG Yung Chi Coatings
DNTN xlng diu'Phi HiiC6c nhd cung cAP kh6c
c0ng
s3.s60.000 116.748.857
116.748.857 56.862.614.165
- 9.180.292 4s3
66.042.906.618
183 .62'1 .454 .522
208.881.717.888
c0ng
3.3 61.893.481
Quydn , PhAn mdm
sir dgng dAt mriy tinh
3.126.349.000 144.63s.390 90.909.091
3.126.349.000 144.63s.390 90.909.091 3.361.893.481
ndn rhuyit ninh ndy td mAI bO phdn hop thdnh vd phdi dtqc dpc cing roi BAo cdo fii ch[nh gifra nian dA 22
CONG Ty cd pHAN rAu clo r6c supenoone - xrEn craneDia chi: sii 10 duong 30/4 khu ph6 z, thi tr6n Duong Ddng, huy€n Phri Qu5c' tinh Ki€n Giang
eAo cAo rAt cFriru cttln rtEN o06 th6ng dAu crla nlm tai chinh kiit thfc ngdy 31 th6ng l2 ndm 2015
11.
IIIIIIIIIIII
;\
,)IItI!IT
II
BAn thuy6t minh B5o cdo tii chinh gi0a ni€n alo (tiCp theo
Ngudi mua tri tiiln trufc ngin h4n
Trd trrdc cfia cdc khdch hdng khric
C6ng ty du lich Saigontourist CAn Tho
E4i l! V6nDai lj Nguy6n Le Hfru PhudcC6c kh6ch hing kh6c
c0og
Thu6 vir cric khoin phii nQp Nhdr nudc
Sii tliu nam
Tliuii GTGT hing ben noiolaThui5 GTGT hdng nhip nhAu
Thuti thu nhip doanh nghiQP
I hue tnu nh?p ca nnan^, , . . tta Icac loal thue Knac
c0r,g
T6ng loi nhuin k5 to6u tru6c thud
C6c khoin diAu cirinh ting, giim lo. i nhuQn k6
torin d6 x6c dinh lo-i nhudn chiu thu6 thu nhap
doanh nghiQp:
- Cdc khodn diiu chinh tdng
- Cdc khodn diiu chinh gidm
Tdng thu nhip chiu thu6
- Thu nhQp hoqt.dQng kinh doanh &ryc ru ddi
- Thu nhQp khtic
Thud thu nh$p doanh nghiQp tllt tinh pltdi nQp
Thuii thu nhftp doonh nghiQp drqc mi6n, gidnt
Thu5 thu nhip doanh nghiQp cdn phni nQp
S5 phii n6p Sii aa ngptrong ki trong kj'
Sii cui6i ty
320.580.000121.620.000181.400.000817.805.000
Sti tliu nam
3.780.00027.080.000
3 66.230.00086.920.000
1,441.405.000 484.010.000
1.315.931.291
't.126.277.433
27.253.385
(9.010.124.124)(3.080.670.000)(2.s46.637.423)
(234.938.871)(467.273.652)
(1s.339.644.070)
Sii cuiii nim
2.845.582.642
1 .7 61.253.124
30.238.747
4.637.074.513
10.539.77 5.47 5
3.080.670.0003.181.613.1 14
237.924.233467 .273.652
2.469.462.109 17.507.236.47 4
ThuA sid tri sia tdnsc;;; il ;il ?;;tgil tri gia tang theo phuong ph6p khAu tru v6i $u6 su6t 10%'
Thui xufu, nhfrp khiuC6ng ty k€ khai vi n6p theo th6ng b6o cria Hii quan
Thui thu nhfrp doanh nghiQP
Theo Gidy chfng nhdn ddu nr s6 561023000003 thay d6i lin thri 12 c6p r:giy_31 thang 10 rtdm
201a, C6ng ty piiai nop thu6 rhu nh4p doanh nghi6p v6i thu€ su6t l0% thu nhip ch!u th-uc trong
."a, if,t i nln tiu. trien au an; Cdng ry dugc rniEn thu6 thu nli6p doanh ngSiQp trong 04 niT ie. tlr
r.i,i .i ifr.i"rrap chiu r'hu6 vd giiun 57% s6 thu6 phdi nQp trong 09 n6m tii5p theo. Ndm tii chinh kct
itr,:" ngay : t titang D nam2014ld nim tdi chintr tliri 07 k6 tt ndm C:."C y l"it lQnS^tinn foaittc6 tai.'Cbng ty cdi duo" giim thui! di5n nim 2020 dili vOi thu nhip chlu th.6 cria tdu Superdong I
vd $u Superdong II.
Thu nhdp tir c6c lio4t rlQng khric phii nQp thuti thu nhfp doanh nghiQp v6i thu| suht 22ok'
Thuii thu nh{p doanh nghiQp phii nQp trong kj' cluo-c du tinh nhu sau:
Liiv ltti ttr ttAu nIm tt6n cuiii ky ndry
Nim nay92.302.615.472
703.5I2.172
Nim tru6c53.484.346.947
1.780.983.81I
93.006.127 .644
90.549.989.4132.456.138.231
55.265.330.7s853.963.710.3401.301.620.418
9.595.349.352(6.413.7s6.238)
3.181.613.114
2.984.542.009(4 s5.398.066)
2.529.143.943
Ban thuyi, minh nay ld Qt bQ phQn hqp thanh vd phdi d{qc dac c ng vdi Bao cdo ldi chinh giita nian dQ
IIIIIIIIIII
I
I
I
I
I
I
I
I
I
I
cONG w cd pHAN riu clo r6c supERDoNG - xr€n cnncDia chi: s6 l0 tlulng 30/4 khu ptr6 z, tq trdn ouong D6ng, huyQn Phri Qu6c, tinh Ki€n GiangeAo cAo rAr cHixn cffa Nrfus o06 thdng ctdu cria ndm tai chinh k6t thic ngdy 3l th6ng 12 nam 2015
Ben thuydt minh Bdo c6o tei chlnh.giiiu ni€n tlQ (ti€p theo)
ViQc x6c dinh thu6 thu nhAp doanh nghiBp phii nQp cria C6ng ty clu. c cin cti vdo c6c qui dinh hiQnhinh vA thu6. Tuy nhi6n, nhtng qui tlinh ndy thay d6i theo trmg thdi lcj'vd cdc qui dinh vd thu6 d5iv6i nhidu lo4i giao dich khrlc nhau c6 th6 dugc giii thich theo nhidu cAch khdc nhau. Do viy si5
thu6 tlu. c trintr'Uay ti6n 86o cr4o tdi chinh gifa n"i6n ttQ c6 thii s€ thay ddi khi co quan ttruti [i,imtra.
Theo Ludt sti:z/zot:/QHt: vd sta d6i b6 sung mQt st5 didu cria Lu{t thu6 thu nhip doanh nghieptlu<r. c Qu6c hQi nu6c CQng trda.xi hQi chri nghia Vipt Nam khori XIII lcj' hqp thri 5 th6ng qua ngdy19 thing 6 nlm 2013, thu€ su6t thuC thu nhap doanh nghipp ph6 th6ng giim tit 22/i xu6ng cdn20% tit ngiy 0l thing 0l nim 2016.
Cic toni thud kh(icC6ng ty k6 khai vA nQp theo qui dinh.
Phii tni ngudi lao tlQngLuong phii trA cho ngudi lao tiQng.
Phii tri ngin h4n khric14,
Phii trd cdc tton vi vd cd nhdn khdcKinh phi c6ng dodn, Bio hidm xd hQi, Bio hi6m yI ^. ..1 ., t
Ie, bao nrem lnat ngnlgp--^.41l nu rao h9r oong quan r!
C6 tric phai na(i).al
uac Knoan pnal ua ngan nan Knac
c0ng
(i) Cd tuc dA tra trongky 1d20.432.700 \T{D.
15. Qui khen thudng, phric lgi^l -lio oau narn^r i., ,DO CUOI Ky
16. Vdn chri s& hiru16a. Bdng il6i chiilu biiin tlQng cia vin chi sd hhu
sii cuiii t<y
179.467.500
64.850.000
20.001.014.200
303.512.438
20.s48.844.138
56 atiu nim
65.700.000
21.654.900
170.506.306
257.861.206
3.r08.436j723.108.436.572
S6 du ddu nam hudcLai trong kt trudc
.Trich lap cAc quy trongki trudcLnla co Iuc nam zulJ56 cuiii lj tru6'c
DO OU OaU nam nayLai trong ki nAy
Chia ci5 trrc nam 2014
so cuor Ky nay
Vifn g6p criachii sd hiiu
174.748.540.000
QuY tliu tu_*tre-9.325 -309 .7 15
V5n khfc ciachi sO hii!
3.108.436.5?2
Ldi nhuAn sauinud
"itu,phAn ph6i C0ng86.761.106.171 261.509.646-1'.71
50.955.203.004 50.955.203.004
(r5.542.182.859) (3.108.436.5?2)
(t'7.47 4.854.000) (r 7.474.854.000)
114.7 48.540.000 9.325.309.715 3.108.436,572 104.699.272.316 291.881.558.601
199.997.920.000 9325.309.'ll5 3.108.436.572 131 ;128.969.619 344.160.635966
89.121.002.358 89.121,002.358(19.999.7 92.000\ (t9.999.7 92.000)
199,997,920,000 9.32s.309.715 3.108,436.572 200.8s0.180.037 413.281.846.324
Bdn thuyiit ninh nAy ld n6t b0 phAn hqp thdnh vd phdi dttpc dqc cing r'6i Bdo cao fii chtnh gifra nian d0
c6NG Ty cd pxin rAu clo r6c supenoorue - xrEn eraneDia chi: sil l0 duong 30/4 khu ptr6 z, tt 1 trdn ouong Dong, huyQn Phr! Qu6c, tinh Ki€n GiangsAo cAo rAr cHiNH cnlA NuiN D06 th6ng dAu cia n6m tei chinh k6t thfc ngiy 3l th6ng 12 n1m2015Ben thuydt minh 86o c6o tii chinh giii'a ni6n alo (tiilp theo)
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t6b. C6 phidu
^,i , L.,( ,-Sd luong c6 phi6u dang kj' ph6t hinhSi5 luo.ng c6 phi6u cld ban ra c6ng chring
- Cii phidu phii th6ng^; ,,:- LO pnteu uu aat
56 luo.ng cii phi6u dugc mua lai^: ,,: | ,t 1 ^- LO phreu pno Ihong^; ,.:- oo pnteu Eu aat
^:. :..i ,Sd lugng c6 phi6u dang luu hdnh
- Cii phidu phii th6ng^: ,.:- LO pnreu Lru dal
Tir 0l n[m trd xu6ng4t ^. -I ren u I nam oen uJ nam
c0ng
Dolla M! (USD)
^t r,, .so cuor Ky
19.999.792
t9.999.79219.999.792
19.ggg.79;19.999.792
S5 aliu nim19.999.792
19.999.792
I9.999.792
19.ggg.7g;19.999.792
Mdnh gi6 c6 phi6u dang luu hdnh: 10.000 VflD.
I6c. Phan phdi lqi nhu|nTlong kj' C6ng ty da phAn ph6i lqi nhuan theo Nghi quyi5t D4i hQi cd d6ng thuong ni6n ndm 2015
s5 O1/ZO1SNQ-DEECD. ngdy 25 thing 4,ndm 2015 v6i s6 tiiin chia c6 ttrc cho c6c c6 d6ng ld19.999.792.000 \T{1. Odne tLOi Oai hQi c6 d6ng thuong ni6n ndm 201 5 ttd thdng qua ki5 ho4ch tric6 ttc bang c6 phit5u v6i s6 ti6n ln 39.999.584.000 VND vd ty quydn cho H6i d6ng quAn h'i chsnthdi di6m thich hqp chiit danh sech cd d6ng vi tri6n khai viQc chia c6 ttlc.
17. Cic khoin mgc ngoii Bing cin ltiii t<6 to:in
17a. Tdi sdn,thuA ngodi .
T6ng st5 tiAn thu6 tti; thiiiu trong tuong lai cria cic hqp ddng thua hofl ttQng tAi sen kh6ng thi5 hiyngang theo c6c thdi han nhu sau:
s5 cudi Icj'
700.363.636
2.001.454.545
Sd tliu nnm
2.701.818.182
C6c khodn tlranh toin tiAn thu€ ho4t clQng d tr€n bao g6m:. T6ng s6 tiAn thud vin ph6ng t4i Ki6n Giang v6i gi6 thu6 le 4.000.000 VND/thang. Hgp d6ng
thu6 du. c lcf v6i thdi han 03 nlm tinh tu ngdy 01 th6ng 5 nim 2014.. T6nB s6 ti6n thud vin phdng tai Qudn 10 v6i girl thud li 18.000.000 VND/thing. Ho. p d6ng
thu€ du. c k! v6i thoi h4n 03 nim tinh tit ngAy 01 th6ng 01 ndm2014.. T6ng s6 tiAn thu6 vdn phdng t4i Phf Qu5c v6i gi6 thu6 ld 36.363.636 \t{D/thing. Ho. p d6ng
thud tln-o. c k! v6i thdi han 03 ndmtinhttngdy0l thitng 5 nLm20l4.
I7b. Ngogi G cdc logisii cuSi t<j'
360,41
S5 ttAu nlm362,24I
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II
Bdn thuyit ninh nay ld m$t bS phQn hqp thdnhvd phdi fuqc dqc cirng t'di Bdo crio tdi ch[nh gifta nida d0 25
tIIIIIIItttt
Doanh thu bin hirng vi cung c6p dich vg-;I Ong aoinn uruDoanh thu cung cdp dich vq.
Doanh thu btitt ltdttg vd cung cfip dlch vy cho cdc bdn li6n quanC6ng ty kh6ng phit sinh giao dich b6n hing vd cung cAp dlch vu cho cho c6c b6n li6n quan.
cONG w cd pHAN rAu cAo rdc supERDoNG - KrEN GrANGDia chi: s6 l0 dudng 3O/4 khu pnii Z, ttri tr6n Ouong D6ng, huyQn Pht Qui5c, tinh Ki€n GiangBAo cAo TAI cHiNH GII-IA NIEN DO6 th6ng d6u cia n5m tei chini ket th c ngay 3l thdng I2 ndm 2015
Bin thuyat minh Bro c6o tii chfnh gita nien alo (ti6p theo)
VI. THONG TIN 86 SI]NG CHo CAC IGIO,AN MVC TRiNII B;,Y TRONG BAO CIIO K6TQUA HOAT DQNG KINH DOANH GIIIA NIEN DQ
lla.
1b.
2. Cric khoin giim trir doanh thuHdng b6n bi tre lai.
Gi:i vi5n hing bin
Chi phi nhi6n liQu
L"r P' 'r rr4r !u'r6
^,. ,,,tr ,L nr pnr Knau nao
Chi phi dich vg mua ngoiiChi phi kh6c
c0ng
Doanh thu ho4t ilQng tii chinh
Lal Iren gur co Ky nan
Lai tiCn gui ki6ng kj, han
Ldi ch6nh lpch rj,gia chua thgc hiQn
LIi ch€nh lQch $ gi6 d5 thuc hi6n
c0ng
5. Chi phi brin hirng vh chi phi quin lf doanh nghipp
5a. Chi ph[ bdn ling
Chi phi nhdn vi€n
Chi phi nguy€n vit liQu, c6ng cq^,.,,!,1, 4!. 1Lnr pnr Klrau nao tar san co olnn
Chi plri dich vu mua ngod.i
Chi phi kh6c
c0ng
Lty t<6 tir affu nirn tl6n cuiii t<y nA,y
Nim nay Nim trudc25.788.732.668
6.687.883.792
9.158.701.825
4.940.554.753
4.251 .525 .260
29.s43.981.01 8
5.568.000.3 07
7 .415.638.024
5.941 362.028133.7|'t.074
50.827.398.298 48.608.698.451
r,ty tti ti aau nim tl6n cu6i ky niyNim nay Nim tru'6c
tII
I
T
I
IT
I
2.432.622.464
14.414.876
6.988
153.120.000
1.228.272.884
17.t46.49013.553
2.600.164.328 t.245.432.927
luy t6 tit aiu nim d5n cuiii kj niyNim nay
1.783.028.260
11 .717 .782
21.s90.628
748.572.332
9.187 .365.230
Nim trudc1.544.883.269
t2.417.79021.590.628
479.240.579
5.223.10\.121
tl.7 52.27 4.232 7.281.233.387
Ban thuyi ninh nay tA nQt bf ph,in hpp thdnhvd phdi dtqc doc cithg r6i Bdo cdo tdi chinh giira niAn dA zo
cONG Ty cd prfrru rAu clo rdc suprnoonc - xrEru crruleDia chi: s6 l0 dudng 30/4 khu ph6 z, try tr6n ouong D6ng, huyQn Phri Quiic, tinh Ki€n GiangeAo cAo rAr cHir.',tr crUe NIEN o06 th6ng clAu crla n5m tdi chinl kiit thrlc ngdy 31 thang 12 ndro2015Ben thuy6t minh B6o c{o tdi chinh giiia ni€n tfQ (ti6p theo)
IIIIIIIItttII
I
I
I
I
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t
t
I
5b. Chi phi qudn lj, doanh nghidp
Chi phi nhAn vi6n quin lli^,. ,,-l ,. -unl pnr oo oung van pnong^r, r,! r r r i -. .unl pnl Knau nao ral san co 0lnnChi phi dlch vU mua ngoiiClii phi kh6c
c0ng
i . .iLal rren co pnleu^ : ,.4LAt CO OAn lren CO ptueu
Loi nhudn k6 todn sau thui! thu nh{p doanh nghiQp^, r| r.; .r r i " riuac Knoan oleu cnlnn tang, glam tgt n|luan Ke
to6n dd xic d[nh lo. i nhufln phdn b,i cho c6 d6ngsd hfru c6 phi6u ph6 th6ng
,^,l, l,^Loi nhuin phdn b6 cho c6 d6ng sd htu c6 phi€uph6 th6ng^: , .t , L, ^Cd phi6u ph6 th6ng dang luu hdnh binh qu6ntrong nam
i , .rLat c(' Dan tren co ptrreu
t ly t<ii tt aiu nim tt6n cuiii t y trd,y
Nim nav Nim tru6'c926.224.231
2.250.000I I .357.1 18
1.632.622.081297.543.930
997.888.0772.454.546
20.283.8021.299.335.8301.546.230.616
6.
6a
2.869,997.360 3.866.192.871
Lty tr6 tir eAu nim d6n cutSi ty niyNim nay NIm trufc
89.121 .002.3 58 50.9s5.203.004
89. r 21.002.3 58
19.999.792
50.955.203.004
19.999.792
4.456
Trong nim 2014 C6ng ty dd rSng v6n didu l€ tu lqi nhu{n sau thuii chua phan ph6i. Vi viy Jdi co^
ban fi6n cd phi€u lc! trudc tli dugc tli6u chinh lai theo s6 ph6t hinh th6m nAy. ViQc tli6u cbinh h6it6i niy lim cho ldi co bin trdn c6 phiilu nim tru6c gidm tir 2.916 VND xu6ng cdn 2.548 \rND.
Ldi suy gidnt tfttt cd phidu Lui k6 tir dau nim d6n cuiii kv n;rv
Nim nay
IYrljuNim trurfc
ic)
Lgi nhu{n phin bi5 cho c6 d6ng sd haLr c6 phiiiuph6 th6ng ding tinh l6i co bdn tr6n c6 phi6u
Cric khoAn rli6u chinh t[ng, giirn lgi nhu{n,i,..-.Lgi nhuAn dd tinh ldi suy gidm trdn c6 phi6u
^a, ;' .,( , r.! ^ .i,, , ,-.so luong co pnreu pno rnong str oung oe unn lalsuy giAm trdn c6 phi6u (*)
i . ,rLal suy glam tren co pnreu
89.121.002.358 50.955.203.004II.J
c
89.121.002.3 58
23.999.7 50
s0.95s.203.004
23.999.7 s0
3.713 2,123
(+) Sd luqng c6 phitiu ph6 thdng su dung d6 tinh lai suy giim trdn c6 phi5u duo;c tinb,nhu sau:
. LuI t<6 tt aAu nim tliin cuiii try ni,yNIm nav N6m trufc
^l, }. : t.,(50 ruo.ng Drnn quan gla quyen cua co pnreu pnoth6ng tlang luu hdnh trong k!Anh huong cia c6 phi6u ph6 th6ng tidm n[ng c6t6c d6ng suy gi6m:- Cii phi6u phii th6ng sd pfuit hdnh trong tlrong
laiSli luo-ng cii phiiiu ph6 th6ng sir dgng tI6 tinhIni suy giim tr6n c6 phi6u
19.999.792
3.999.958
19.999.792
3.999.9s8
23.999.750 23.999.750
Bdn thuyit ninh nay Id hAt bA ph1n hW thdnh fi phai drqc doc citng\rtil Bdo cdo tdi chinh giira niAn dA 27
cONG Ty cd psAu riu cao r6c supERDoNG - xrEn crrulcDia chi: s6 l0 dudng 30/4 khu ph6 2, thi tr6n Duong Edng, huy6n Phri Quiic, rinh Kien CiangBAo cAo rAr cHiwH crUe rm oo6 thiing dAu crla ndm tdi chinh kdt thfc ngey 3 I th6ng 12 ndm2015Ban thuy6t minh 86o c6o tii chinh.giiia nion tl6 (ti6p theo
1. Chi phi sin xuit kinh doanh tbeo y6u tii
Chi phi nguyen lieu, vat lieu
Chi phi nhdn cdng
Chi phi kh6u hao tai sin c6 dfnh
Chi phi dich vu mua ngodi
Chi phi kh6c
c0og
NITONG TH6NG Tn.{ IcIAc
Giao dich vd s5 du vr6,i cic b6n li6n quan
Luy k6 tt ttiu nem d6n cuiii k) niryNim nav Nim trudc
25.802.700.450
9.397.136.283
9.19r.649.571
7 .321 .7 49 .16613.736.434.420
29.558.853.3548.112.946.653
7 .457.512.454
7.8s7.280.511
6.7 69.531;737
6s.449.669.890 59.756,124.709
C6c b6n liOn quan v6i C6ng ty bao gdm: c6c thdnh vi6n quin lj chn chi5t, c6c c6 nhdn c6 li6n quanv6i cric thdnh vi6n qudn lj chri ch6t vd c6c b6n li6n qr.ran kh6c.
la. Giao dlch vd si| dr vdi ctic thdnh vi\n qudn Ij, chti chdt vit ctic cti nltdn ai IiEn quan vti,i cricthdnh vi6n qudn lj, chrt chdtCdc thdnh vi6n quin.lli chri ch5t gdrn: c6c thinh vi6n H6i ddng quAn tri vd ciic thinh vi6n Ban diduhinh (T6ng Gi6m cl6c, k6 to6n tru6ng). C6c c6 nhdn c6 li6n quan v6i cic thdnh vi6n quin lf chrich5t le cec thanh vi6n mdt thiiit trong gia dinh c6c thanh vi6n quan l! chri ch6t.
Giao dich.vni cdc thdnh vi?n qudn Ij, ch ch6t vd cdc cd nhht cd li6n qtnn vdi c(jtc thAnh vi€n qudn,, ' ' , 'Ity cnu cnot66ng ty kh6ng phdt sinh giao.dich brin hdng vi cung cip dich vp cfrng nhu c6c giao dich khic v6ic6c thinh vi6n quin lli chri ch6t vi cic c6 nhin c6 li6n quan v6i cic thinh vi6n qudn l! chri ch5t.
Thu nhdp cia cdc rhdnh vi€n qudn ty chi ch6rThu nhdp cria c6c thdnh vi6n quin lj chri chi5t chi c6 luong v6i t6ng tidn luong trong lc! ld726.700.000 VND (cirng ki' ndm tru6c ld 688.900.000 \TJD).
1b. Giao dlch vd sil dr v6i ctic b1tt li6n quan khricCdc b€n li6n quan khdc v6i C6ng ty g6m:BGn IiGn quan khic Mi5i quan hiTien Grow Industrial Sdn.Bhd. C6ng ty c6 cirng chrl tlAu tuSin Hwa Hin Enterprise Sdn.Bhd.
Giao dich voi ccic bAn IiAn quan khdc
C6ng ty c6 cirng chri dAu tu
Cic giao dich ph6t sinh gi0a COng ty v6i c6c bdn li€n quan kh6c nhu sau:
L[y k6 tir rIAu nim tl6n cu6i k] niy
Tien Grow Industriol Sdtr,BhdMua tdu vd phq tilng thay thti
C6ng nq vdi cdc b€n li6n quan khdcC6ng no. v6i c6c bdn liOn qr.ran kh6c tlugc trinh bdy trong c6c tbuyiSt minh o Muc V.4.
Nim nay
30.806.700.000
Nim trurlc
30.502.200.000
Bdn thuy^t ninh nay ld nat bd phAn hqp thdnh vd phdi dtqc d7c cing vdi Bdo cdo tdi chinh gifra nt'n dQ
III
cONG ry cd pxhn rAu cno rdc suprnoonc - rr€r enrueDia chi: s6 l0 dudng'30/4 khu phO Z, thi trAn Dumg Ddng, huy6n Pht Qu6c, tinh Ki6n GiangBAo cAo rAr cHiur crua uIEu o06 thiing tldu cia n6.m tdi chinb k€t thdc ngay 3l th6ng l2 n5m 2015Ben thuy6t minh B{o c6o tii chlnh giu" nien dQ (ti6p theo)
Th6ng tin v6 bQ phinC6ng ty chi ho4t tlQng trong mQt linh vgc kinh doanh Ii vin tii hanh kh6ch, hing h6a ven bi€n vdtrong mQt khu vuc dia lli ld tinh Ki6n Giang.
56 IiQu so sinhip awg cni dO ki totin mdi
i . , ,< ,,, , .Nhu dd trinh bdy tai thuy€t minh s6 III.l, tu ngdy 01 thing 01 nam 2015 C6ng ty da 6p dqng Th6ngtn sii 200/2014,TT-BTC ngdy 22 +hing 12 ndm 2014 crla B0 Tdi chinh hu6ng adn Cn6 aO kti toandoanh nghi6p thay th6 Quy6t dinh s6 l5/2006/QD-BTC ngiy 20 thing3 ndm 2006 cria 86 hu6ngBQ Tdi chinb vd Thdng tu s6 244/20O9|rT-BTC ngiy 31 thing 1,2 ndm 2009 cria B0 Tii chinh.C6ng ty da rrinh bAy l4i cdc s5 li6u so s6nh theo qui djnh cua Chti d6 kii to6n doanh nghiQp m6inay.
Anh ht6ng crta viQc tip dyng chi itf ki totin mti,iAnh huong cria viQc 6p dpng qui tlinh k6 to6n moi vi diAu chinh ciic sai s6t d6n sii liQu so srinh trdn86o c6o tii chinh gita ni6n d0 nhu sau:
. Si5 liQu tru6'c 55 liQu sau tlidu GhiMi s6 tli6u chinh Cric ali6u chinh chinh chri
Bdng c6n tl6i kO todn giirani€n iIQ
Phii thu ngin han kh6c 136 784.344.405 275.000.000 1.059.344.405al
T?ri sdn ngdn han khric I55 404.000.000 (404.000.000)
Phii dru ddi han khic 216 - 129.000.000 129.000.000
IIIIIIIIIIIIIIIIII
3a
3b.
(D(D(i)
Btio ctio kit qud hogtitQng kinh doanh^., I |, | ,ura von nang Dan
Chi phi b6n hdng11 53.728.388.45r (5.r 19.690.000) 48.608.698.451 (ii)24 2.16r.s43.387 5.1r9.690.000 7.281.233.387 (li)
(ii) Cdc klrodn kli cLroc, h.i quy vd tam ung tlrrgc trinh bAy d chi ti6u Phii thu ngin han khdc Qnd s6
136) vd Phdi thu dii h?n khdc (m5 s5 216; theo Th6ng tu s6 z\olzotqnT-sTC ngdy 22 thing 12
ndm 2014 cia 86 tei chinh.
(iii) Nam nay C6ngty trinh bdy l4i chi phi hoa h6ng cria ndm tru6c nr chiti€u"Gi6 v6n hAng b6n"sangchi ti6u"Chi phi br|r hdng".
4. Quin lj rfri ro tii chinhHo4t dQng cria C6ng ty ph6t sinh ciic nii ro tdi chinh sau: nli ro tin dpng, rui ro thanh khoin vi lrii
-: -i ,. ,, , - .^ ,!.,t. r^ro thj truong. T6ng Girirn d6c chiu tr6ch nhi€m trong viQc thi6t lip crlc chinh s6ch vd c6c ki€m so6tnhim gi6m thi6u c6c rrii ro tii chinh cfrng nhu gi6m s6t vi6c thlrc hi€n c6c chinh s6ch vd c6c ki6msoAt da thiCt lap.
4tL Rii ro tlu dgngRrii ro tin dung Ii rui ro ind.m6t bdn tham gia trong hop tl6ng kh6ng c6 khi nang thgc hiQn dugcnghia vq cria minh ddn d€n t6n thit v6 tdi chfnh cho C6ng ty.
Cdng ty c6 c6c nti ro tin dqng ph6t sinh chri y6u tu cdc khodn phii thu ki6ch hdng, tidn grii nginhiLns.
Bdn thuyat ninh ndy ld mQt bQ phQn hqp thdnh vi phii duop doc cing voi Bdo cao tdi chlnh giia niAn d0 29
IIIt
CONG w cd prin rAu ceo rdc supenoonc - xrEru eraxeDia chi: s6 l0 .luong 30/4 khu ph6 2, thl tr6n Duong Ddng, huygn Phri Qu6c, tinh Ki€n GiangBAo cAo rAr cHiNH ctuA NIEN D06 thiing dAu cria ndrn tAi chinh kiSt thtc ngdy 31 thdng 12 ndm2015Bln thuy& minh Bdo c6o tii chinh gffia ni€n ttQ (ti6p theo)
IIIII
Phdi thu kMch hangD6 qudn iy no phrii thu kh6ch hdng, T6ng Gi6m tlic da ban hanh qui ch6 ban hang v6i c6c qui dinlchet chg ve cric d6i tuong mua.hdng, tllnh mrlc ban hang, h4n mfc ng vd thdi h4n ng mQt c6ch cuthe. Hang thring T6ng Gi6m d5c thyc hipn ki6m tra vipc tudn thri qui ch6 btn liang ney. Ngoii ra,nh6n vi6n phdng k6 to6n thudng xuy6n theo ddi ng phii thu d6 d6n d5c tnu hOi.
Khoin phii thu kh6ch hing cria C6ng ty li6n quan d6n nhidu don vi vi c6 nh6n n6n rrii ro tin dqngt{p trung tl6i voi khodn phdi thu khdch hdng ld thdp.
Ti6n grri ngdn hangCac khodn ti€n gti ngan t1ang, c6 lci h4n vi k}6ng c5 lcj, h4n cia C6ng ty tluo. c gui tai c6c ng6nhing tlugc nhi6u ngudi biiit d6n o ViCt Nam do vfy rui ro tin dung d6i v6i ti6n gui ngdn hAng Iithdp.
Mrlc dQ rui ro tin dung tiii da d5i v6i c6c tii sAn tii chinh la gi6 tri ghi sii cira c6c tdi sin tdi chinh(xem thuylit minh sd Vn.5 vi, giri tri ghi s6 crla c6c tii sdn tdi chinh).
Tdt ca cac tii sin tdi chinh cfra C6ng ty ddu trong han vi kh6ng bi gidm gi6 tri.
4b. Rfii ro thanh khodnRrii ro thanh khoin lA rrii ro C6ng ty gflp kh6 khdn khi thpc hi6rr nghia vu tdi chinh do thiriu tidn.
Rrii ro thanh kloin cria C6ng ty cht y6u phnt sinh tu vi6c c6c tii sin tii chinh vd no phAi trd tiichinh c6 c6c thdi diiim tt6o han l6ch nhau.
C6ng ty qudn lli rti ro thanh-khoin th6ng qua cric bi€n ph6p: tludng xly6n theo d6i c6c y6u cAu vdtharrh todn hi6n tai vi dq ki6n trong tuong lai d6 duy tri m6t lirgng tidn cffng nhu c6c khoin vay dmuc phir hgp, gi6m sit c6c lu6ng ti6n pbit sinh thqc tt! v6i du ki6n nhim gi6m thi6u dnh hudng dobi€n tl6ng cia lu6ng ti6n.
Thdi h4n thani toen cia c6c kho6n nq ph6i trA tdi chinh phi ph6i sinh dua tr'6n thdi han thanh to6ntheo ho. p ddng vd chua dugc chj6t khAu nhu sau:
II
I
I
I
I
Tir 0l nim tr&^xuong
1.216.239.685
20.369.376.638
TrGn 01 nimtl6n 05 nim TrGn 05 nflm c0ng
1.216.239.68520.369.376.638
I
I
I
t
I
I
sii cuiii t<y
Phii tri ngudi b6n
C6c khoen phei tre khicc0ng
Si5 tliu nimPhii tri ngudi b6n
CAc khoin phii trd kh6c
cOng
21.s85.616.323 - 21.585.616.323
t.7 5t.751 .930257 .861.206
1.751.751930257 .861.206
2.009.6r3.136 - 2.009.613.136
-r .d , ! , -^,. -:. ,. .^ , ,.., 1T6ng Cidm ddc.cho rdng mric dQ rui ro d6i v6i viec tre ng ld thap. Cong ty c6 khi ndng thanh to6nc6c k}oiLn ng tl6n han ttr ddng ti€n tir hoqt alQng kinh doanh vi ti€n thu tir cric rai sin rdi chinh driohan.
Ban thuyAt ninh nAy lA m6t bQ phAn hqp thdnhyd phdi duqc doc citng vA Bao cao tdi chinh gi&a niAn df 30
IIIIIIItIIIIIIIIIIIII
c6nc rv cd pxin rAu clo rdc supERDoNG - xrEru erxleDia chi: si' l0 dubng 30/4 khu plt5 z, tt i tt6n ouong Dong, huy€n Pht Qu6c, tinh Ki€n Giang
sAo cAo rAr cHiNH GrUA NreN D06 th6ng diu cria nim tdi chinh kitt thtc ngay 3 1 th6ng 12 ndm 20 I 5
minh Brlo c6o tii chlnh giiia ni6n theo)
4c. Rui ro thi trdngRrii ro thl truorg li rui ro mi gi6 tri hqp lj ho{c c6c ludng tidn hong tuotrg lai cria c6ng cp tdichinh sE biiin dQng theo nhfng thay diii cria gi6 thi truong.
Rr)i ro thi hudng li6n quan d6n ho4t tl6ng cta C6ng ty chi c6 rrli ro ldi su6t.
Cic phin tich vC dO nh4y, c6c tl6nh gi6 du6i d6y li6n quan d6n tinh hinh tdi chinh cria C6ng ty t4i
ngiy3Othing6nam20i5vdngdy3l thing 12 na- ZOi+ tten co sd gii tri ng thuin. Mtic thay cl6i
cria lei suAt srl dgng d6 phdn tich d6 nhqy tlugc dga tr6n viQc d6nh gi6 khi ning c6 th6 xiy ra trong
vdng mot nam t6i v6i c6c rli6u kiQn quan s6t dugc criathi trudng tai thdi tli6m hi6n tai.
Rrli ro l6i su6t la .ui ro mi gi6 tri hqp lj hoic cdc lu6ng tiAn trong tuong lai cia c6ng cu tdLi chinh
s€ bi6n dQng theo nhirng thay d6i cta lai su6t thi trudng.
C6ng ty quin lli rui lo I6i sudt bing c6ch ph6n tich tinh hinh rhi trudng dti dua ra cric quydt dinh
hgp lf trong vi6c chon thdi di€m gui ti6n c6 kj,han thich hop nhdm c6 duo. c c6c ldi suAt c6 lo. i
nhit.
Cdng ty c6 cfc kho6n ti6n vA tuong duorg tidn c6 lei su6t thA niii t4i ngiy 30 th6ng 6 nlm 2015 ld
68.500.000.000 \rND (tai ngdy 31 th6ng 12 ndm 2014 ld 68'500.000.000 VND).
C6ng ty d6nh gi6 muc d0 dnh huong do b.i6n dQ.ng cira l6i suAt diin lo. i nhuin sau thu6 vi v6n chri
sd hiru cria C6ng ty li kh6ng drlng kd do s6 du ti€n gtri c6 lcj' h4n thAp.
Tii sdn ilim bdoC6ng ty kh6ng c6 tdi sin tii chfnh thil chAp cho c6c don vi khric cfing nhu nhdn tdi sin th6 ch6p hr
c6c tlon vi kh6c t+i ngiy 3 0 th6ng 6 n[rn 20 1 5 vi t4i ngdy 3 1 thing 12 nim 201 4.
Gi6 tri hqp lf cfra tdri sin vh nq phii tri tiri chinhGi6 tri ghi s6 Giri tr! hqp tf
sii cui5i w SiS dAu nim s6 cuiii lry Sii tliu nimTii srtn fii clinlrI len va cac Knoan luo-ng, .ldnong ti6n 9'7.53'1.426.750 '7 4 .022.9 44.1'7 5
^. ,, , -l .iLac Knoan oau ru narn grud6n ngiy d6o hqn
Phai thu klich hdng
C6c khoin phAi thu khric
c0ng
Nq phdi lrd t'iLi clthrhPhAi trA ngudi bdn
C6c khoin phai tre khec '
c0ng 21.585.616.323 2.009.613.136 21.585.616.323 2.009.613.136
r9l
iurvA
&c
92.000.000.000 39.000.000.000
1.141.422.300 845.510.000
2.688.546.350 913.344.405
97.537.426 ;1 50 7 4.022.944.17 5
92.000.000.000 39.000.000.000
t.t41.422.300 845.510.000
2.688.546.350 913.344.405
193.367.395.400 114.781.798.580 193.367.395.400 114.781.798.580
1.216.239.685 1.751.7s1.930
20.369.376.638 257.861.2061.216.239.685 1.751.751.930
20.369.376.638 2s7.86t.206
Gi6 lri ho.p l1y' cira cric tai san rei chinh vd ng phdi trdL tni chinh duo. c ph6n rinh theo gi6 tr!.c6 th6
duo. c chuydn d6i trong rnQt giao dich hiQn t4i giira c5c b6n c6 dAy dti hi€u bi6t vi mong mudn giao
dich.
Ban huyit ninh ndy lA nAt bA phan hW thinh fi phdi duo;c dqc cimgrdi Bdo ctio fii chinh giira nian dQ JI
CONG w cd pHnN rAu clo rdc suprnooruc - xrEn GrnncDia chi: sd 10 duong 30/4 khu ph6 2, th! tren Duong Ddng, huy€n Pbri Qudc, tinh Kien GiaDgeAo cAo rAr cniNs crue NrEN o06 th6ng d6u cia nam tai chlnh ket th0c ngay 3l th6ng l2 ndm 2015BAn thuy6t minb B60 c6o tli chlnh gita nitn tfQ (tii5p theo)
C6ng ty srl dpng phucng ph6p vi gii tlinh.sau tl6 u6c tinh gi6 tri hqp lli cfia cric tai sAn tdi chinh vdnq phii tri tdi chinh: Gi6 tri hqp lf cria ti6n vd c6c khoan hrong tluong ti€n, dau tu tii chinh ngdn
han, phai thu kh6ch hang, c6c khoan phii thu khic, phii tri ngudi b6n vi c6c khoin phii tri kh6cngin h4n tuong duong giri tr! s6 s6ch (il6 trt dq ghdng cho ph6n u6c tinh c6 khi nlng kh6ng thuh6i tluo,'c) crla c6c khoAn muc niy do c6 kj han ngin.
Cic SF kiQn phrit sinh sau ngiry k6t thric k) k6 to{nKh6ngc6 sg kiQn ndo ph6t sinh sau ngdy k6t thric kj,kil to6n y6u cdu phni didu chinh s6 lieu hoacc6ng b6 trdn 86o c6o tii chinh giiia ni6n clQ.
Ki6n Giang, ngiry 22th ngT ndm 2015
Luu IIii AnhNguirt lip bi6u
Luu Hii AnhK5 to6n trudng {ffi,rKtwLtrfri,
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BAn huyit ninh nay ld mSt bS phQn hqp thdnh vi phii dtoc doc c ng voi Bao cdo tdi chinh gifta nian df