cong ty co phan cap thoat nuo'c khanh hoa
TRANSCRIPT
BAKER TILLY INTERNATIONAL
GONG TY TNHH MEM TOAN VA VAN A&C
A&C AUDITING AND CONSULTING C
BAO CAO TAI CHINH GIU'A NIEN DO 06 THANG DAU CUA NAM TAI CHiNH KET THUG
NGAY 31 THANG 12 NAM 2018
CONG TY CO PHAN
CAP THOAT NUO'C KHANH HOA
A
BAO CAO TAI CHINH GIU'A NIEN DO 06 THANG DAU CUA NAM TAI CHINH KET THUC
NGAY 31 THANG 12 NAM 2018
CONG TY CO PHAN CAP THOAT NUCC KHANH HOA
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CONG TY Co PHAN CAP THOAT NU'YC KHANH HoA
MUC LUC
Trang
1. Muc luc 1
2. Bail cao ctia Ban TOng Giam doc 2 - 4
3. Bao cao sok xet thong tin tai chinh gifra nien di) 5
4. Bing can dOi ke toan gifra nien di) tai ngay 30 thing 06 nam 2018 6 - 9
5. Bao cao ket qui hoat Ong kinh doanh gifra nien dO 06 thing dau ctia nam tai chinh ket thfic ngay 31 thing 12 nam 2018 10
6. Bao cao luu chuyen tien to gifra nien di) 06 thing (Ian ctia nam tai chinh ket thac ngay 31 thing 12 'tam 2018 11 - 12
7. Ban thuyet minh Bao cao tai chinh gifra nien dO 06 thing dau cua nam tai chinh ket fink ngay 31 thing 12 nam 2018 13 - 42
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CONG TY Co PHAN CAP THOAT NU'O'C KHANH HOA
BAO CAO CUA BAN TONG GIAM DOC
Ban T6ng Giam dOc Cong ty CO phAn CAp thoat nu& Khanh H6a (sau day g9i tit la "Cong ty") trinh bay bac) cao ctia minh ding von Bac) cao tai chinh girra nien d6 06 thing dAu cua nam tai chinh ket thtic ngay 31 thing 12 nam 2018.
KWH Quit ve Cong tv
Cong ty Co phAn Cip that mrac Khanh H6a la doanh nghiep duce co phin h6a tir Cong ty TNHH Met thanh vien Cap thoat nuac Khanh floa theo Quyet dirth so 2171/QD — UBND net), 03 thing 09 nam 2013 dm Oy Ban Nhan Dan Tinh Khanh
Cong ty hoat dOng theo Gificy chimg nhan Bang 14/ Doanh nghiep so 4200238007 ngay 31 thing 12 nam 2013 do Set Ke hoach va DAu ttr Tinh Khanh Ma cap.
Try sir chinh - Dia chi : 58 Yersin, phu6ng Phuong Sai, thanh phO Nha Trang, tinh Khanh H6a, Viet Nam.
- Dien thoai : (0258) 3 822 142 — 3 815 372
- Fax : (0258)3 819 144 —3 810 740
Citing ty c6 cac don vi true thu6c sau: Ten don vi Dia chi
C6ng ty CO phan CAp thoit ntrac Khanh Hoa (N6p phi) Nha may ntrac Vo Canh — C6ng ty CO phAn CAp thoat mrac Khanh Holt NM may ntrac Xuan Phong — Cling ty CO phAn CAp thoat nuac Khanh Hoi Mem dinh (king h6 do nu& —Cong ty CO phAn Cap thofit nuac Khanh Hoi Chi nhanh Cong ty Co phAn CAp thoat nuac Khanh Hoa — Xi nghiep Xity lip CAp thoat nu&
58 Yersin, phtemg Phtrang Sai, thanh phO Nha Trang, tinh Khanh Wm, Viet Nam GO Dinh, th6n V6 Canh, xa Vinh Trung - Nha Trang
Thon Phu Binh, xd Vinh Thanh - Nha Trang
SO 1B Le Hong Phong, phu6ng Phtrac Tan - Nha Trang
SO 1B Le H6ng Phong, phtftg Phtrac Tan - Nha Trang
Hoat Ong chinh cua Cong ty theo GiAy chirng nhan (rang 14/ Doanh nghiep la:
Khai thic, xir ly va cung cAp nuac. Chi tiet: khai thac, xir 1$, va cung cAp ntrac sach;
San xuAt do 'king khong con, ntrac khoing;
San xuAt, phan phOi hai ntrac, ntrac ruing, di'eu heta khong khi va san xuAt ntrac da. Chi tiet: san xuAt nu& dfi sach;
Hoot dOng kien true va to vAn ky thuat c6 lien quan. Chi tiet: to vAn quan 1St du an ding trinh cAp ntrac, hr van tham tra 116 so bao cao dau ttr, du an dAu ttr, ban ve k9 thuat, ban ye thi ding, tOng mire du tu, tOng du toin va du toin cfic ding trinh. Ttr vAn lap h6 so mai thAu, phin tich &nit gia h6 so du than. Dinh gia xay dung. Thiet ke cAp — thoat ntrac. Giam sat ding tic xay dung va hoin thin ding trinh dterng day va tram bien ap. Giam sat ding tic xay dtmg va hoan thin ding trinh din dung va cong nghiep;
Xay dung cong trinh ky- thuat dan dung khfic;
Lip dat hg thong dien;
2
4
CONG TY co PHAN CAP THOAT NU'dC KHANH HoA BAO CAO CUA BAN TONG GIAM DOC theo)
Lip (tat ha thing cap, thofit ntrac, 16 va dieu has kiting 161;
Lip dat ha thing xay dung khac;
Thoat ntrac va xir nu& thiti;
Ban buon vat lieu, thiet bj lip dat khfic trong xay dung;
Kiem tra va phan tich Icy thuat. Chi tiet: kiem dinh ding hi do ntrac dr 15mm den 100mm;
Dich vp ltru ttit ngin ngay. Chi tiet: Khitch san;
Kinh doanh bit Ong san, guy& sir citing elk thu6c chit so hat, chi tiet sir ding hoc di thug. Chi tiet: cho thug van phong;
Dai 1S, du lich;
Dieu hanh tua du Ijch;
Djch vn he trq lien quan den cluing ba va to chtk tua du ljch;
NH hang va cac djch vu An uiing phnc vu km &Ong. Chi tiet: kinh doanh nha hang;
Quan 13% va van hanh ha thing thoat ntrac va cac djch vn va sinh, mai trtrang.
dling Quin tri va Ban dieu hinh. Quin 1$ Thanh vien H6i ding quan tri va Ban dieu hanh cita Cong ty trong nAm va cho den Mei diem lap bao cao nay bao
HQi ding qua,: tri
BE nhiam ngay 23 thing 7 nAm 2016 BE nhiam ngay 23 thang 7 nAm 2016 BE nhiam ngay 28 thing 10 nAm 2013 BE nhiam ngay 28 thang 10 nAm 2013 BE nhiam ngay 28 thang 10 nAm 2013
Ban kat?: soot
Ho va ten
Chao va Tnrang ban Thanh vien Thanh vien
Ngay bi nhiam
BE nhiam ngay 01 thang 05 nAm 2015 BE nhiam ngay 28 thang 10 nAm 2013 BE nhiam ngay 28 thang 10 nAm 2013
BA. Hang Thj Huang Giang Ong Nguyen Dinh HA Ong Vu VAn Binh
Ong Nguyen Van Dam Ong Van VAn Huy Ong VU Dire Binh Ong Pham Cao Minh Dung Ong Lnc Chanh Truing
Ho va ten Ngay bi nhiam Chac vn Chu tich Thanh vien Thanh vien Thimh vien Thanh vien
Ban crib, hank
Ho va ten Chac vn Ngay bi nhiam Ong Trin VAn Huy Ong Vii Dire Binh Ong Pham Cao Minh Dung Ong NguyZn VAn Dam Ong Nguyen VAn Quan
Ting Giam die
Ph6 Ting Giam die Pho Ting Giam die Phe Ting Giam die Ke toan trtrang
B6 nhiam ngay 06 thang 11 nAm 2013 BE nhiam ngay 06 thang 11 nAm 2013 BE nhiam ngay 06 thang 11 nAm 2013 BE nhiam ngay 01 thang 03 nAm 2014 BE nhiam ngay 06 thang 11 nAm 2013
Dai diet' theo phap lust Ngtrai dai din theo phap lust cua Cong ty trong nam va cho den thai diem lap bao cao nay la Ong Trill Van Huy - T6ng Giam die Cong ty (bo nhiam ngay 28 thang 10 nAm 2013).
3
CONG TY Co PHAN CAP THOAT NU'O'C KHANH HOA BAO CAO CUA BAN TONG GIAM DOC (tiep theo)
Kiem toan vien Cong ty Kiem toan va Ttr van A&C da dtrqc chi dinh soft xet Bao cao tai chinh gift nien dO 6 thing dAu ctia nam tai chinh ket thac ngay 31 thing 12 nam 2018 dm C6ng ty.
Trach nhi4m cira Ban Tong Giam dific Ban Tong Giam diic chin trach nhiem lap Bio cao tai chinh gift nien dO phan firth trung thIrc va hap 15, tinh hinh tai chinh, ket qua hoot dOng kinh doanh va luu chuyen tien to ctia Cling ty trong kSf. Trong viec lap Bao cao tai chinh gift nien de nay, Ban Tong Giam dec phai: • Chen lua clic chinh sach ke toan thich hqp va ap dung cac chinh sfich nay mOt cach nhAt quan; • Thuc hien cac xet doan va cac trot firth mut cach hqp ly va than treng; • Neu 1.6 cac chuen mut ke toin lip dung cho COng ty co dtrqc tuan tha hay Ichong va tat ca cac sai
Lech tang yeu da dtrqc trinh bay va giai thich trong Bao cao tai chinh gifra nien dO ; • Lap Bao cao tai chinh giita nien dO tren ca soy hoat dung lien tuc trir tnrang h9p kheng the cho ring
Cong ty se tiep tuc hog dOng lien tuc; • Thiet lap va thuc hien he thong kiem soat nUi 130 mOt cach hint hien nhim han the rai ro co sai sot
trong yeu do gian 1an hoac nham lin trong viec lap va trinh bay Bao cao tai chinh gitta nien de .
Ban TOng Giam dee dam bao dm se ke toan thich hqp duqc km gilt day dit de Phananh tinh hinh tai chinh cua °Ong ty voi 1/1(TC. 40 chinh Vic hqp 15r tai bat kj/ thed diem nit() va cac so sich ke toan tuan tha the dO ke toin ip dung. Ban Tong Giam dOc cling chiu trach nhiem quan ly cat tai sin ctia Cong ty va do do da thuc hien cac bien phap thich hqp de ngan chin va phat hien cac hinh vi gian lin va cac vi pham khic.
Ban TOng Giam dec cam ket da tuan tho cac yeu cAu neu tren trong viec lap Bao cao tai chinh giita nien du .
The duAt Bac, cao tai chinh Ban TOng Giam d6c phe duyet Bao cao tai chinh gift nien di) dinh kern. Bao cao tai chinh gicra nien dO da phin anh trung thuc va hqp ly tinh hinh tai chinh ctia C6ng ty tai th&i diem ngay 30 thing 06 nam 2018, cling nhtr ket qua hoat Ong kinh doanh va tinh hinh Itru chuyen tien to 6 thing du ctia nam tai chinh ket thtic ngay 31 thing 12 nam 2018, phi,. hqp veri cac ChuAn mut Kt toan Viet Nam, Che du Ke toan doanh nghiep Viet Nam va cac quy dinh 1$, co 1,ienquan xtticgbittrifith bay Bao cao tai chinh giffa nien . CHUNG THVC BAN SAO DUNU V
S6 chang thvc (IV' Quygn s6...O 1.-6CT/BS
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Trail \Tin Huy Tang Guam ac
Ngay 01 thing 08 nam 2018
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BAO CAO SOAT )(ET THONG TIN TAI CHINH GIUA NIEN DO
Kinh gui: CAC CO BONG, HOI BONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN CAP THOAT NIf C ICHANH Hem
Chfing toi da thirc hien cong viec soat xet Bao cao tai chinh gift nien dO kern theo cua Cong ty Co phAn Cap thoat ntrac Khanh Hoa (sau day, goi tat la "Cong ty"), &roc lap ngay 26 thing 07 nam 2018, nr trang 06 den trang 42, bao Bang can dOi ke toan gitta nien do tai ngay 30 thing 6 nam 2018, Bao cao ket qua hoot Ong kinh doanh giira nien dO, Bao cao km chuyen tien to giira nien dO 6 thing dAu cua nam tai chinh ket th6c ngay 31 thing 12 nam 2018 va Ban thuyet minh Bao cao tai chinh gift nien dO.
Track nhiem cfra Ban Tang Giam dee Ban Tong Giam doc Cong ty chlu trach nhiem v'e lap va trinh bay trung thgc va hop 151 Bao cao tai chinh gift nien d'O ctla Cong ty theo cac Chuan Imre Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va trinh bay Bao cao tai chinh gift nien dO va chiu trach nhiem ye kiem soat nOi b0 ma Ban Tong Giam doc xac dinh la can thiet de darn bao cho viec lap va trinh bay Bao cao tai chinh giaa nien dO khOng co sai sot tong yeu do gian Ian hoac nham Ian.
Trach nhiem cfia Ki'esm toan vien Trach nhi'dm ctia chi:mg toi la dtra ra ket Juan ve Bao cao tai chinh giira nien dq dkra ten ket qua soat xet cua chOng toi. Chung toi da thi,rc hien ding viec soat xet theo cac nguyen tac cOa Chuan mgc Viet Nam ve' hop ding dich vu soat xet so 2410 - Soat xet thOng tin tai chinh gift nien dO do kiem toan vien d'Oc lap cOa dan vi thirc hien.
Cong viec soat xet thOng tin tai chinh giCra nien dO bao gom vice thirc hien cac cuOc phong van, ch6 yeti la phOng van nhimg ngtroi chit' trach nhiem ye cac van de tai chinh ke toan, va thqc hien this tuc phan tich va cac th6 tic soat xet khac. MOt cuOc soat xet ye ca ban cO pham vi hep han mOt cuOc kiem toan dirge thirc hien theo cac Chu-an mkrc Kiem toan Viet Nam va do vay khong cho phep cluing Col dot dtrqc sir darn bao rang chang toi se nhan biet &roc tat ca cac van de trang you cO the dtrgc phat hien trong mot cuOc kiem toan. Theo dO, chung toi khong dtra ra)", kien kiem wan.
Ket 1u4n cua Kie.m toan vien Can ctr tren ket qua soat xet c6a chong toi, chimg toi khong thay cO van de gi khien chung toi cho rang Bao cao tai chinh gifra nien dq dinh kern khOng phan anh trung thirc va hop ly, ten cac khia conh trong yeu, tinh hinh tai chinh cua Cong ty toi ngay 30 thing 6 nam200A nhulcdt ua hoat rng kinh doanh va fink hinh km chuyen tien trong 6 thing nam MAN MA 7 it WO phis hop vai cac Chuan mire Ke toan Viet Nam, Che dO KO t8VIRRIApghi%1 **,.V- ti918 AP IY cei • h lien quan den viec lap va trinh bay Bao cao tai chinh gitra nten .dO.
Nga,
"ONG CHUNG VIEN Cong ty TNHH Kiem toil) va Tar va 1 A&C
Nguyen an Clam diic SO Gay CNDKHN kiem loan: 0192-2018-008-1
I • Nha Trang, ngay 01 thing 08 nam 2018.
o r,d,riod•rt
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CONG TY Co PHAN CAP THOAT NU& KHANH HOA Dia chi: 58 Yersin - Phtrong Phtrang Sai - Thanh ph6 Nha Trang BAO CAO TAI CHINH GIGA NIEN DQ 6 thing deu caa nam tai chinh kat thnc ngay 31 thing 12 ram 2018
BANG CAN DOI Kt TOAN GIU'A NIEN DO (Ding day dii)
Tai ngay 30 thing 6 'lam 2018
Dan vi tinh: VND
Ma Thuyet
CHI TIEU so minh s6 cutii kjr S6 din nam
A - TAI SAN NGAN HAN 100 163.011.863.083 137.473.684.808
1. Tien vh cac khoin twang throng tien 110 V.1 41.664.745.159 25.035.408.807 11 1. Tien 111 9.508.015.605 6.919.190.096
2. Cac khoin tucmg duang tien 112 32.156.729.554 18.116.218.711
11. DAu ttr tai chinh ngin han 120 21.000.000.000 21.000.000.000
1. Chimg khoin kinh doanh 121 - 2. Du pitting gihm gia chfrng khoin kinh doanh 122 - - 3. DAu to nam glad& ngay dao han 123 V.2a 21.000.000.000 21.000.000.000
M. Cgc khoin phai thu ngAn han 130 55.032.022.073 48.077.835.254 ?, 1. Phai thu ngin han caa khach hang 131 V.3 35.682.911.925 46.898.760.450
2. Tra try& cho nguai ban ngin han 132 V.4 18.993.390.000 983.756.000
3. Phai thu n6i b6 ngan han 133 - k "4
4. Phai thu theo tien das ke hoach hop dng Ay dtmg
5. Phai thu ve cho vay ngin han 134 135
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6. Phai thu ngin han khac 136 V.5a 355.720.148 195.318.804 .
7. Du phong phai thu ngin han Idle doi 137 8. TM san thieu ch& xfr ly 139
IV. Hang t6n kho 140 44.455.506.984 40.135.637.265
1. Hang t6n kho 141 V.6 44.455.506.984 40.135.637.265
2. Du phbng giam gid hang t6n kho 149
V. Thi sin ngin hip khac 150 859.588.867 3.224.803.482
1. Chi phi tra truac ngan han 151 V.7 606.750.000 1.526.970.000 2. Thue gia trj gia tang &roc khgu trir 152 252.838.867 1.697.833.482 3. Thue va cac khoin khac phai thu Nha max 153 4. Giao dich mua ban lai trai phieu Chinh phu 154 5. Tai san ngin han khac 155
Bcio ccio nay phcii du-,pr dac ming voi Ban thuyeit minh Bcio cdo chi chinh ghla nien da 6
CONG TY CO PHAN CAP THOAT Ntio'C KHANH HOA Dia chi: 58 Yersin - Phirang Ph.rong Sai - Thanh pho Nha Trang BAO CAO TAI CHINH GOA NIEN DO 6 thug dau ctia nam tai chinh ket thilc ngay 31 Mang 12 nam 2018 Bing can d6i ks toan giira niend0 theo)
CHI TIEU
Ma s6
Thuyet minh So cu6i ky sO dAu [Am
B- TAI SAN DAI HAN 200 405.781.261.933 417.647.249.851
I. Cac khoin phii thu dal lqn 210 274.416.885 274.416.885
1. Phai thu dai han cita khach hang 211 2. Tra tnrac cho ngutri ban dai han 212 3. Von kinh doanh a don vi truc thuOc 213
,, (Kit 4. Phai thu not b0 dai han 214
5. Phai thu ve cho vay dai han 215 :-:
6. Phai thu dai han khac 216 V.5b 274.416.885 274.416.885 Ki',,, 7. Du phang phai thu dai han kh6 dai 219 -
II. Thi san c6 dinh 220 368.854.116.305 381.192.464.132
1. Tai san co dinh tau hinh 221 V.8 350.064.777.710 361.827.391.105 - Nguyen gia 222 794.090.294.817 758.375.144.005
Giti tri hao mon lily Ice 223 (444.025.517.107) (396.547.752.900)
2. Tai san c6 dinh thud tai chinh 224 Nguyen gia 225
-. Gia tri hao mon lily a 226 3. Tai san co dinh vo hinh 227 V.9 18.789.338.595 19.365.073.027
Nguyen gia 228 28.196.122.400 27.837.385.000 Gilt tri hao mon lily ki 229 (9.406.783.805) (8.472.311.973)
III. BAt dOng san du Ur 230
- Nguyen gia 231 - Gia tri hao mon lay ke 232
IV. Tai san der dang (Jai han 240 12.744.861.377 12.272.501.468
1. Chi phi san xuat, kinh doanh da dang dai han 241 - 2. Chi phi xay dung ca ban da dang 242 V.10 12.744.861.377 12.272.501.468
V. Wu fir tai chinh dai han 250 23.907.867.366 23.907.867.366
1. Dau M. vao ding ty con 251 2. Dau to vao Ong ty lien doanh, lien ket 252 V.2b 24.000.000.000 24.000.000.000 3. Dau to g6p von vao don vi kliac 253 - - 4. Du phong (tau to tai chinh dai han 254 V.2b (92.132.634) (92.132.634) 5. Dalt to nam gia den ngay dao han 255
VI. Tai san dai han khic 260
1. Chi phi tra Mr& dai han 261 2. Tai san thus thu nhap hoan lai 262 3. ThiAt bi, vat ttr, phu tang thay thE dai han 263 4. Tai san dai han khac 268
TONG CONG TAI SAN 270 568.793.125.016 555.120.934.659
8cio Ma nay phai dugc dgc cling voi Bin thioljt minh 13do cao tai chinh girra nien do' 7
CONG TY CO PHAN CAP THOAT Nti&C KHANH HOA Dia chi: 58 Yersin - Phtrang Phuong Sai - Thanh ph6 Nha Trang BAO CAO TAI CHINH GICrA NIEN DO
6 thang du dm nam tai chinh ket th6c ngay 31 thang 12 nam 2018 Bang can doi ke toan gia.a nien d6 (tiep theo)
CHI TIEU
C - NQ PHAI TRA
Ma so
300
Thuyet minh S6 cutii ky S6 clan nam
274.089.165.644 252.916.958.342
1. Nq ngin han 310 109.320.809.977 104.496.202.675
1. Phai tra nguoi ban nO.ti hp 311 V.11a,b 22.321.176.414 33.660.495.540
2. Ngtaxi mua tra tien truck ngin han 312 V.12 13.921.791.000 3.335.896.000
3. Thue NIA cac khoan phai n0p Nha mac 313 V.13 7.969.256.293 7.158.116.687 4. Phai tra ngu6i lao Ong 314 V.14 14.931.960.419 18.350.952.069 5. Chi phi phai tra ngin han 315 V.15 929.707.301 3.452.545.274 6. Phai tra n6i b6 ngin han 316 7. Phai tra theo tien d'6 ke hoach hop d6ng xay dtmg 317 8. Doanh thu chua thuc hien ngit han 318 50.841.000 9. Phai tra ngin han khdc 319 V.16a,c 21.350.487.408 2.797.458.963 10. Vay va no thud tai chinh ngin han 320 V.17a,c 16.796.197.864 30.250.809.864 11. Du phong phai tra ngan han 321 - 12. Quy khen thuOng, phfic loi 322 V.I8 11.100.233.278 5.439.087.278 13. Quy binh 6n gia 323 14. Giao dich mua ban lai trai phieu Chinh phis 324
II. Nq dal Ilan 330 164.768.355.667 148.420.755.667 1. Phai tra ngtrai ban dai han 331 2. Ngtroi mua tra tien hit& dai han 332 3. Chi phi phai tra dai han 333 4. Phai tra n6i b0 ye An kinh doanh 334 5. Phai tra n'6i b6 dai han 335 6. Doanh thu chua thtrc hien dai han 336 7. Phil tra dai han khac 337 V.16b,c 7.878.171.308 8.766.571.308 8. Vay va no thud tai chinh dai han 338 V.17b,c 154.965.414.697 137.729.414.697 9. Till phieu chuyen dOi 339 10. C6 phieu uu dai 340 11. Thu thu nhap hoan lai phai tra 341 12. Du phong phai tra dai han 342 13. Quy phat trien khoa hoc va tong nghe 343 1.924.769.662 1.924.769.662
Bao cdo nay ph& durc dac cling vol Ban thuyit mink Brio trio tai chink gitTa nien dq 8
g, ngay 26 thang 07 nam 2018
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CONG TY CO PHAN CAP THOAT NUVC KHANH HOA Dia chi: 58 Yersin - Phuang Phuong Sai - Thanh ph6 Nha Trang BAO CAO TAI CHiNH GIGA NIEN DO 6 thang dAu cua nam tai chinh kEt th6c ngay 31 thang 12 nam 2018 Bang can dOi ke toan gifia nien da theo)
CHI TIEU Ma so
Thuyet minh SO cutii kj, SO &au nam
D - VON CHO Sor HUD 400 294.703.959.372 302.203.976.317
I. Vim cha so' ham 410 294.703.959.372 302.203.976.317
1. V6n gap ctia chi' so hail 411 V.19 260.000.000.000 260.000.000.000
- Cd phieu phd thong co guyAn biAu quyit 411a 260.000.000.000 260.000.000.000
- Co phdu int deli 411b 2. Than du v6n cA phAn 412 V.19 852.875.935 852.875.935
3. Quytn civil chuy6n d6i trai phie.0 413 4. V6n khac cila chit so him 414 5. C6 phieu guy 415 V.19 (610.460.000) (314.400.000)
6. Chenh tech danh gia loi tai san 416 - 7. Chenh lech t9 gia h6i doai 417 8. Quy dAu to phut trien 418 V.19 10.599.227.000 7.655.926.000
9. Quy h6 trq sap Ap doanh nghiep 419 10. Qu9 khac thu6c v6n ch6 so hOu 420 11. Lqi nhuan sau thug chua phan phOi 421 V.19 23.862.316.437 34.009.574.382 - Lqi nhuan sau find cluta phein phdi
lay Id din cudi IcS, mirk 421a 5.871.012.382 34.009.574.382 - Lqi nhu4n sau thud clura plan phdi k)s, nay 421b 17.991.304.055 12. Ngu6n vein dAu to xay dkmg ca ban 422 -
II. NguAn kinh phi va quy khac 430 1. Ngu6n kinh phi 431 2. Ngu6n kinh phi da hinh thanh tai san c6 djnh 432
TONG CONG NGUON VON 440 568.793.125.016 555.120.934.659
.
CN° 15. Lai co• ban tren co pmeuO CHING VIEN 70 VI.10a,b
71 VI.10a,b
693 648
693 648
p200238 s0
0' (1. CONG TY co PHitN ?0\
CAPTHOAT NU yy HAND BOA
ngay 26 thang 07 rift 2018
TrAn Thi Thu HA Ngtrtri lAp Ke
Nguy Van Quiin toan trtrang
ran Van Huy 'Cling Clam (tic
Bdo cao nay phai dux doc cling vii Ban thuyi minh Bac) ccia tai chinh gia-a nien dd 10
CONG TY CO PHAN CAP THOAT NU& KHANH HOA Dia chi: 58 Yersin - Phutmg Phtrang Sai - Thanh phti Nha Trang BAO CAO TAI CHINH GIUA NIEN DO 6 thing du ctia nam tai chinh ket thtic ngay 31 thing 12 nam 2018
BAO CAO KET QUA HOAT BONG KINH DOANH GIffA NIEN DO
(bang (14 du)
6 thing dAu cua nam tai chiral ket thus ngay 31 thang 12 nam 2018
Dan vi tinh: VND
MA Thuytt Lily ke tu.dAti nam den cuOi ky nay
CHI TIED s6 minh Nam nay Nam trtrerc
1. Doanh thu ban hang va cung di) dick vu 01 VI.1 156.660.855.295 140.421.909.747
2. Cac khan giam trir doanh thu 02 VI.2 11.325.909 20.332.000
3. Doanh thu than sit ban hang va cung dr, dich vu 10 156.649.529.386 140.401.577.747
4. Gisi v6n hang ban 11 VI.3 129.827.829.587 116.034.826.773
5. Lqi nhan Op ye ban hang va cung cap djcli vu 20 26.821.699.799 24.366.750.974
6. Doanh thu hint dOng tai chinh 21 VI.4 1.187.750.283 1.182.457.491
7. Chi phi tai chinh 22 VI.5 2.720.697.191 2.849.829.340
Trong do: chi phi iai vay 23 2.720.697.191 2.849.829.340
8. Chi phi ban hang 25 VI.6 311.287.563 445.722.727
9. Chi phi quail 1y doanh nghiep 26 VI.7 4.536.466.616 2.924.157.764
10. Lqi nhuan than tir hot Ong kinh doanh 30 20.440.998.712 19.329.498.634
11. Thu nhap khac 31 VI.8 2.119.069.443 2.882.426.423
12. Chi phi khac 32 V1.9 2.091.407.516 3.064.253.636
13. Lqi nhan khac 40 27.661.927 (181.827.213)
14. Ttmg Iqi nhan ke tan trip5t thue, , , , 50 20.468.660.639 19.147.671.421 cptiNG THUC BAN SAO DUNG VOI BAN CHINE
15. Chi phi thue thu nhaldoantOkrryp)hi0) hanh 51 V.13 2.477.356.584 2.315.473.070 S6 chi:mg thVc Y uven so...Of...KT/BS
16. Chi phi thug thu nhap doanh nghi0 hoan Iii 52
17. Lqi nhuAn sau taltinhip doanh- nghi0 60 17.991.304.055 16.832.198.351
CONG TY CO PHAN CAP THOAT Ntfot KHANH HOA Dia chi: 58 Yersin - Phirang Phuong Sai - Thanh pho Nha Trang BAO CAO TAI CHiNH GICTA NIEN DO 6 thing &Au ctia nam tai chinh kit th6c ngdy 31 thing 12 nam 2018
BAO CAO LUAU CHUAN TIEN TE GIU'A NIEN DO (bang dAy
(Theo phiro•ng phap gian tiep) 6 thing dau cua nam tai chinh kit thlic ngay 31 thing 12 tam 2018
I.
CHI TIEU
Ltru chuyen tien tir hoat dOng kinh doanh
Ma se
Thuyet minh
Don vi tinh: VND
Lily ke tir dAu nam den cuei ky nay Nam nay NAm &were
1. Lpi nhuP trtro'c thui 01 20.468.660.639 19.14Z671.421 2. Diiu chinh cho cdc khan: - KhAu hao tai san c6 dinh va bAt Ong sin du to 02 V.8,9 48.412.236.039 40.589.302.508 - Cac khofin du. phong 03 - Lai, 18 chinh Lech tY giahei doai do dinh gia lai
cac khoan muc tien to c6 gee ngoai to 04 - Lai, 18 tir hoat dOng dim to 05 VI.4 (1.187.750.283) (1.182.457.491) - Chi phi !Ai vay 06 VI.5 2.720.697.191 2.849.829.340 - Cac khoan dieu chinh khac 07 3. Ltii nhut)n a hogt tVng kinh doanh
trubc thay doi vdn Itru dfing 08 70.413.843.586 61.404.345.778 - Tang, giam cac khoan phai thu 09 (5.466.724.700) (5.449.603.012) - Tang, giam hang ten kho 10 V.6 (4.319.869.719) 1.715.927.838 - Tang, giam cac khoan phai tra 11 (7.394.760.757) 3.324.498.171 - Tang, giam chi phi tra truac 12 V.7 920.220.000 (877.080.000) - Tang, giam thing khoan kinh doanh 13 - Tien lai vay da tra 14 (2.084.904.312) (4.029.699.094) - Thue thu nhdp doanh nghiep (la n6p 15 V.13 (1.820.315.404) (1.200.000.000) - Tien thu khac tit hoat dOng kinh doanh 16 V.18 17.550.000 - Tien chi khac cho hoat dOng kinh doanh 17 V.18 (831.665.000) (804.255.000)
Luu chuyin tiers thudn tit hog! &Ong kinh doanh 20 49.433.373.694 54.084.134.681
H. Lim chuyen tien tir hoat Ong dAu tir
1. Tien chi a mua sim, xay dkmg tai sin c6 dinh va cac tai san dai han khac 21 (36.546.248.121) (44.661.485.076)
2. TiL thu tir thanh 1y, nhugng ban tai san c6 dinh va cac tai san dai han khac 22
3. Tien chi cho vay, mua cac cong cu din vi khac 23 5.000.000.000
4. Tien thu h6i cho vay, ban lai cac cong cu ng ciia don vi khac 24
5. Tien chi dL to gap von vao don vi khac 25 (13.800.000.000) 6. Tien thu hei dAu to g6p von vao don vi khac 26 7. Tien thu lai cho vay, c6 tut va Igi nhuin &lac chia 27 1.145.282.779 1.182.457.491
Lfru chuyin tiers thuan tir hog! gm ddu tft 30 (35.400.965.342) (52.279.027.585)
Brio coo nay ph& &tor doc cling voi Ban thuyit mini? Brio cao tai chinh gat: 'nen d
LONG TY Co PHAN CAP THOAT Ntfot KHANH HOA Dia chi: 58 Yersin - Phuoing Phucmg Sal - Thanh phiS Nha Trang BAO CAO TAI CHINH GItiA NIEN DO 6 than; dau cua !lam tai chinh ket thuc ngay 31 thang 12 nam 2018 Bao cao liru chuyen tien to gifra nien dt) (tiep theo)
CHI TIEU
HI. Ltru chuyen tien tir hoat d(ing tai chinh
1. Tien thu lir Oat hanh co phitu, nhAn von gap dm
Ma A so
Thuyet minh
Luy ke tir dau nam den cuoi kj, nay Nam nay Nam trtr&c
cha sa hft 31 V.19 314.400.000 2. Tien tra Iai von g6p cho cdc cha se htu, mua lai
c6 phi& cua doanh nghiep da phat hanh 32 V.I9 (610.460.000) 3. Tien thu tir di vay 33 V.17a,b 17.236.000.000 6.665.757.000 4. Tien tra no' gtc vay 34 V.17a,b (14.343.012.000) (7.489.186.000) 5. Tien tra nq g6c thue tai chinh 35 6. Co tac, lqi nhuan dA tra cho cha s6 htu 36 (3.780.000.000)
Ltru chuyen lib: (huh": lir how Ong tai chinh 40 2.596.928.000 (4.603.429.000)
Luu chuyin tien thuAn trong ky 50 16.629.336.352 (2.798.321.904)
Tien va ttrcmg throng tien dau nam 60 V.1 25.035.408.807 39.038.159.183
Anh Wan caa thay doi tS gia hoi dodi quy dti ngoai to 61
Tien va twang dtromg tien cu6i ky 70 V.1 41.664.745.159 36.239.837.279
g, ngay 26 thang 07 Om 2018
TrAn Thi Thu Ha Nguiri rap
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N yen nuan Kt tiAtiitingdius ...... .6301.C5FitimsP.V.iticf/BS
Nga . - -
CONG CHING VIEN
7°4 111.180113111111•111.vs• V •
Bao ccio nay phcii &Tx dpc cling voi &in thuyit minh 136o ccio tat chinh girra nien dc5 12
CONG TY Co PHAN CAP THOAT KHANH HoA Dja chi: 58 Yersin, phtrang Phtrang Sii, thanh pho Nha Trang, tinh Khanh HOa, Vitt Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thing du cua nam tai chinh kit thic ngiy 31 thing 12 nam 2018
BAN THUYET MINH BAO CAO TAI CHINH GIO'A MEN DO 6 thing dm cim nam tai chinh ket thfic ngsly 31 thing 12 nam 2018
I. DAC DIEM HOAT DQNG
1. IEnh thiv se* heti von Cong ty CO phen Cep thoat nuac Khanh Hoa (sau day pi tit la "Cong ty")111cong ty co phin.
2. Ilinh vat kinh doanh Linh vire kinh doanh ctia Cong ty la san xuat, djch vv.
3. Nginh nghe kinh doanh Hoat Tang kinh doanh chinh cua Cong ty la: San xuat va cung cap nuac sach; Thi cong lip dat cong trinh tram born va duOng Ong cep thoat nuac; Thiet ka mang Itrai va ding trinh tram born cap thoat nuac; Tu van tham tra mang krai va cong trinh tram barn cap thoat nuac.
4. Chu kjr sin 'net, kinh doanh thong thuirng Chu kjt san xuat kinh doanh tliCmg thuang cua Cong ty khong qua 12 thing.
5. Cau true Ong ty Cong ty lien doanh, lien kit
Cong ty chi dAu to vao C8ng ty Co phAn Deu to xay dung Cap thoat ntroc Suai Dau CO try sa chinh tai 58 Yersin, Phtrotng Phtrcmg Sai, Thinh ph6 Nha Trang, Khanh HOa. Hoat Ong kinh doanh chinh cua cong ty lien kat nay là khai thac, xir ly va cung cap mac. Tai net), ket thuc kjf ke toan, ty IO von gip cua Cong ty tai cong ty lien kat nay la 30%, tj, le quyan bleu quyet va tIg phan SeY
him tutrng throng vii ty le von gep.
Ctic Don vi trFc thuOc !thong có tu• oda phdp nhiln teach loan phi thuiic
Ten don vj Dja chi Cong ty Co phAn Cap thoat nuac Khanh Hoa (Nap phi) Nha may nuac Vo Canh — ang ty Co phan Cap thoat nuac Kluinh Hoh Nha may nuac Xuan Phong — Cang ty Co phan Cap thoat nuac Khanh Holt Mem djnh dang ha do nuac —Cong ty Co phan Cap thoat nuac Khanh Holt Chi nhanh C6ng ty Co phAn Cap thoat nuac Khanh Holt — Xi nghiep Xfiy lip Cap thoat nuac
58 Yersin, phuttng Plurcmg Sal, thanh phO Nha Trang, tinh Khanh HOa, ViOt Nam GO Dinh, th8n Vo Canh, xi Vinh Trung - Nha Trang
Th8n Phu Binh, xa Vinh Thanh - Nha Trang
SO 1B Le Hang Phong, phtr6ng Phu& Tan - Nha Trang
So 1B Le Hong Phong, phtrang Phu& Tan - Nha Trang
6. Tuyin be ve kith nang so sfinh thong tin teen Bio cio tai chinh Cfic so litu Wang Cing cua kj, tilt& so sanh duvc yeti ski lieu dm k3, nay.
Ban rinlyt mink nay hi nn31 ha ph4n hap than!, va ph& diem dpc cung vdi Bap cao red Minh gina nib; dp' 13
CONG TY CO PHAN CAP THOAT NYO'C KHANH HOA Dia chi: 58 Yersin, phu&ng Phtrcmg Sai, thanh ph6 Nha Trang, tinh Khanh Boa, Viet Nam BAO CAO TAI CHINH GIUA NINE* 6 thang dau c0a nam tai chinh ket thite ngity 31 thang 12 nam 2018 Ban thuyit minh Bao cao tai chinh gita nien do (dep. theo)
7. Man vie]] Tai ngay ket thuc kY ke tan Cong ty c6 333 nhan vien dang lam viec (s6 deu nam la 357 nhan vien).
IL NAM TA! CHINH, DON VI TIEN TE DVNG TRONG KE TOAN
1. Nam tai chinh Nam tai chinh cua Cong ty bat clau tilt ngay 01 thang 01 va ket thfic vao ngay 31 thang 12 hang nam.
2. Don vi den to sir dyng trong ke toan Don vi den to st1 dung trong ke toan la Deng Viet Nam (VND) do phAn 16.n cac nghiOp vu duqc thuc hien bAng don vi tien to VND.
III. CHUAN MVC VA CHE DO KE TOAN AP DUNG
1. Che di) he toan sip dung Cling ty ap dung cac chuen muc ke toan, Che de ke toan doanh nghiep Viet Nam &rot ban hanh theo Thong ttr se 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac thong ttr huOng Mn thkrc hien chuen muc ke toan ctia Be Tai chinh trong viec lAp va trinh bay Bao cao tai chinh gift nien de.
2. Tuyen bo ve vqc tuan thit chuAn misc ke toan va the dt) he tam Ban Tong Gam dec dam bao da Man this yeu eau ctia cac Chan muc Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam duac ban hanh theo Th8ng tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 ding nhu cac thong tu htrang clan thuc hien chuen muc ke toan cua Be Tai chinh trong viec lAp va trinh bay Bao cao tai chinh gifta nien de.
IV. CAC CHINH SACH KE TOAN AP DVNG
1. Co's&14 Bao cao tai chinh Bao cao tai chinh dtrqc 14p ten ca s& ke toan den tich (trir cac thong tin lien quan den cac lueng ten).
2. Tien va cac khan ttrang dtrang tan Tien bao gem den mat va den gtii ngan hang khong ky hen. Cac khoan ttrong dtrang tien la cac khan dau tu ngan han c6 th&i hart thu hei khong qua 3 thang ke tft ngay dau ttr, c6 kha rang chuyin di de ding thanh met hiving tien Vic dinh va khong c6 riti ro trong viec chuyen dei thanh lien tai thZri diem bao cao.
3. am khan du ttr tai chinh Cdc khodn d&u to nam giu din ney do o hgn Khoin dau ttr dtrqc phan loci la nam gift den ngy dao han khi CEng 7 c6 y dinh va kha nang gift den ngay dao han. Cac khoan dau tu nam gift den ngaly dao han bao gom: cac khoan tien giri ngan hang c6 ky han (bao gem ca cac lc* tin phieu, kY phieu), trai phieu, co phieu tru dai ben phat hanh bat buOc phai mua lai tai met thdi diem nhat dinh trong ttrang lai va cac khoan cho vay nam gift den ngay dao han vai muc Bich thu !Ai hang kY va cac khoan dau ttr nam gift den ngay dao han khac.
Bein thuyit minh nay là mOt by pkin hqp thanh va pheii chrqc dqc cling vol &So at() tai chinh sign Men dq 14
CONG TY Co PHAN CAP THOAT NU'ot KHANH HOA Dia chi: 58 Yersin, phtrOng Plurcmg Sai, thanh ph6 Nha Tsang, tinh Khanh Hea, Viet Nam BAO CAO TAI CHINH GIGA NIEN DO 6 thang dau cua ram tai chinh ket thtic ngay 31 thang 12 nam 2018 Ban thuyet minh Ban coo tai chinh giau nien (10 (tiep theo)
Cac khoin dau to 'Am gift den net)/ dao hart duqc ghi nh4n ban du theo gia gee bao gem gia mua va cac chi phi lien quan den giao dich mua cac khoan dau hr. Sau ghi nh4n ban Mu, cac khoan dau tu nay duqc ghi nh4n theo gia tri c6 the thu hei. Thu nhlap 'Ai tir cac khoan dau to Warn gift den ngay dao Inut sau ngity mua duqc ghi nhan tren Bao coo ket qua hoot ding kinh doanh tren ca sof du thu. Lai duce huang tnrac khi Cong ty Warn gift duqc ghi giam trir vao gia gee tai thoi diem mua.
Khi c6 cac bang chfrng chic chin cho thay mot phan hoc toan 1)6 khoin dau tu c6 the khong thu hei duqc va se ten that duqc xic dinh mgt each clang tin coy thi ten that duqc ghi nh'On vao chi phi tai chinh trong ky va giam trir trtrc tiep gia tri dau tu.
Cele kholm claw tw vao cong ty lien kit Cong ty lien kit Cong t lien ket la doanh nghiOp ma Cong ty c6 anh hut:mg ding ke nhung khong c6 quyen kiem sok doi vai cac chinh sach tai chinh va hoat dOng. Anh huoing (tang ke the hiOn a quyen tham gia vao viec dua ra cac quyet dinh ye chinh sach tai chinh va hoat dOng cua doanh ngh4 nhOn dau to nhung khong kiem soot cac chinh sach nay.
Ghi nheitn ban dciu Cac khoin dau to vao cong ty lien ket dtrot ghi nit'an ban dau theo gia gec, bao gem gia mua haac khoan g6p yen cong cac chi phi lien quan true tiep den viec dau tu. Trtr6ng hqp dau to bing tai san phi tien tO, gia phi khoan dau to duqc ghi nhan theo gia tri hqp Iy cua tai san phi tien to tai th6i diem phat sinh.
Ce tirc va Igi nhulan cita cac khi khoin dau to duqc mua duqc hach toan giam gia tri cua chinh khoan dau to do. CO tirc va Iqi nhu'On ctia cac ky sau khi khoin dau to dtrqc mua duqc ghi nhAn doanh thu. CO tiro duqc nhan bang c8 phieu chi ducc theo doi so luvng co phieu tang them, khong ghi nh4n gia tri ce phieu nhOsn duce.
Du phong ton tat cho cac khocin dela to vao cong ty lien kit Du phong ten that cho cac khoan dau to vao cong ty lien ket duqc trich lap khi cong ty lien ket bi 18 v&i mix trich lap bang chenh l‘ch gift yen g6p thuc to tha cac ben tai cong ty lien ket va yen chu sa hfttt thuc co !than v&i tj, g6p yen cua C8ng ty so v6i tong se yen Op that to cua cac ben tai cong ty lien ket. Neu ding ty lien ket la dei tuqng 14p Bio coo tai chinh hqp nhat thi can c6 de xic dinh du phong ten that la Bao coo tai chinh hop nhat.
Tang, giam s6 du phong ten that dau to vao cong ty lien ket can phai trich 14p tai ngay ket thfic kSi ke toan duqc ghi nhftn vao chi phi tai chinh.
4. Clic khan phai thu Cfic khofin nq phai thu duqc trinh bay theo gia tri ghi s6 tar di cac khoan dir phong phai thu khi dol.
Vic phan loai cac khoin phai thu la phai thu khach hang va phiti thu khac duqc thuc hiOn theo nguyen tac sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thuong mai phat sinh tit
giao dich c6 tinh chat mua—ban gift Cong ty va ngtrai mua la don vi d8c Iap vai Cong ty.
Ban ihnyi't mini: nay la mo b¢ phdn hpp thank va phai duqc dpc cung voi Rao cho :hi chinh gala Wen (fa 15
CONG TY Co PHAN CAP THOAT NUOC KHANH HoA Dia chi: 58 Yersin, phirtmg Phtrong Sai, thanh pho Nha Trang, tinh Khanh Ma, Viet Nam BAO CAO TAI CHINH GOA NIEN DO 6 thing den cda nAm tai chinh ket Mac ngay 31 thing 12 ram 2018 Ban thuyet minh Bin cao tai chinh girra nien de• (del) theo)
• Phai thu khac phan anh cac khoan phai thu khong c6 tinh thuang mai, khong lien quan d6n giao dich mua — ban.
Du phong phai thu kho doi dirge lap cho ding Ichoan nq phai thu 166 doi can cur vao du kien mire ton that c6 the xay ra.
Tang, giam s6 du du phong nq phai thu kh6 doi can phai trich lap tai ngay ket thac IcS/ ke toan dirge 96 ghi nhan vac, chi phi quan 157 doanh nghiep. EM
5. Hang tan kho Tai
Hang ton kho dirge ghi nhan theo gia thap han gia'a gia goc va gia tri thuan c6 the thirc hien diro.c. 4,4
Gia geic hang ton kho &lac xic dinh nhu sau: • Nguyen vat lieu: bao gem chi phi mua va cac chi phi lien quan trim tiep khac phat sinh a co
dirge hang ton kho dia diem va tang thai hien tai. • Chi phi san xuat kinh doanh dOi dang: bao gem chi phi nguyen vat lieu chinh, chi phi nhan cong
va cac chi phi c6 lien quan true tiep khac.
Gia xuat kho dirge tinh theo phuang phap binh quan gia quyen va duqc hach toan theo phirang phap ke khai thirong xuyen.
Gia tri thuan c6 the thuc hien doge la gia ban u&c tinh cila hang ton kho trongsan xuat, kinh doanh binh thir6ng trir chi phi trot tinh a hoan thanh va chi phi trac tinh can thiet cho viec tieu thu chung.
Du phong giam gia hang ton kho dirge lap cho timg mat hang ten kho c6 gia goc lam horn gia tri than CO the thuc hien dirge. DOi vai dich vv cung cap d& dang, viec lap du phong giam gia dirge tinh theo timg loai dich vv co mire gia rieng biet. Tang, giam s6 du du phOng giam gia hang ton kho can phai trich lap tai ngay ket thim kS/ ke toan dirge ghi nhan vao gia von hang ban.
6. Chi phi tri trir6v Chi phi tri trtrac bao gem cac chi phi thirc to da phat sinh nhung co lien quan den ket qua hoat d'6ng san xuat kinh doanh ctia nhieu ky ke toan. Chi phi tri tithe ctia C8ng ty chit you là chi phi cong cu dung cu va chi phi siva china. Cac chi phi tri tnrac ay doge phan be trong khoing th&i gian tri train hoac thad gian cac lgi ich kinh to tuong rung duqc tao ra tir cac chi phi nay.
Mfg cu, dyng cu Cac cong cu, dung cu da dua vao sir dung dirge phan 1::16 vac) chi phi theo phtrung phap dirong thing viii th6i gian phan bo khong qua 12 thang.
Chi phi tri triror ngin han kit& Chi phi tri trtrac ngan han khac là chi phi sira chua cac tuyen ong, dirge phan b6 veto chi phi trong nam theo phuang phap diro.ng thing vai thiri gian phan b6 kh8ng qua 12 thang.
7. Tai sin ca dinh him hinh Tai san ca dinh hitu hinh dirge the hien theo nguyen gia trir hao mon lay ke. Nguyen gia di sin et) dinh him hinh bao gem tan bO cac chi phi ma Cong ty phai b6 ra de co dirge tai san c6 dinh tinh den thoi diem dua tai san do vac) trang thai san sing sir dung. Cac chi phi phat sinh sau ghi nhan ban dau chi dirge ghi tang nguyen gia tai san co dinh neu cac chi phi nay chic chin lam tang lai ich kinh to trong tuong lai do sir dung tai san do. Cac chi phi Oat sinh khong them man dieu kien troll doge ghi nhan IA chi phi san xuat, kinh doanh trong k51.
16 Ban thuyb minh nay is mOt bei ph& hop lhanh va phcii ehrqc cloc cling vii Bcio ccio tai chinh Vila nien ci0
CONG TY CO PHAN CAP THOAT NY& KHANH HoA Dia chi: 58 Yersin, phutmg Phtrcmg Sai, thanh phi) Nha Trang, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH GICCA NIEN DO 6 thing dAu cua nam tai chinh ktt thtic ngay 31 thing 12 nam 2018 Bin thuytt minh Bic) cao tai chinh gifra nien (10 (ti6p theo)
Khi tai san c8 dinh hire hinh &roc bin hay thanh 151, nguyen gii vi gia tri hao mon lily ke dtroc xoa so va lat, lo phat sinh do thanh 15, duot ghi nhan vat) thu nhap hay chi phi trong Sr.
Tai san ce dinh hau hinh, &roc khAu hao theo pharong phip during thang tren thai gian hiru dung roc tinh. SO nam khau hao ctia cac loaf tai san ce dinh huu hinh nhtr sau:
Loai tai san co dinh So nam Nha cira, vat kien tritc 5-50 May moc va thiet bi 3-20 Phuong tien van tai, truyen din 6-30 Thiel bi, dung cu quan 15r 3-10
8. Tii san co dinh vo hinh A TM san co dinh vo hinh &roc the hien theo nguyen gii trir hao mon lay ke.
Nguyen gia tai san co dinh vo hinh bao gom toan b8 cac chi phi ma COng ty phai bo ra a ca dugc tai san co dinh tinh den thai diem dua tai san do vac) tang thii san sang six dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghi nhan ban dau &roc hi nhan la chi phi san xuat, kinh doanh trong kjr trir khi cac chi phi nay On lien vii mgt tai san co dinh vo hinh cu the vi lim tang lqi ich kinh to tir cac tai san nay.
Khi tai san co (filth vo hinh duct bin hay thanh 13%, nguyen gia va gia tri hao mon lay ke dtroc xOa so va lat, lo phat sinh do thanh ly dtrqc ghi nhan vac) thu nhap hay chi phi trong kjr.
Tii san ce dinh vo hinh cita Cong ty bao
Quy'dn sir dung din Quyen sir dung dAt là tan b8 cac chi phi thirc Cong ty da chi ra co lion quan truc Wei) dAt sir dung, bao,gorn: tien chi ra de có quyen sir dung dat, chi phi cho den bit, giii phong mat bang, san lAp mat bang, le phi truac ba... Quyen sir dung dat nay &roc khau hao theo theo phuong phip &rang thang dtsra tren thai han thue dat.
Chuang trinh phan mem may tin!: Chi phi lien quan den cac chuang trinh phin mem may tinh khong phai la mgt 13.8 phan gan ket vo i phan cirng ca lien quan &rot von hoa. Nguyen gii cita phan mem may tinh la town 13.8 cac chi phi ma Cong ty da chi ra tinh den thai diem dua phan mem vat) sir dung. Phan mem may tinh &roc khAu hao theo pturang phap during thang trong 3 nam.
Tai san co dinh vo hinh khdc Tii san ce dinh v8 hinh khac là man 138 chi phi ma Cong ty da chi ra de lap quy hoach he thOng cap ntrac TP. Nha Trang va Huyen Dien Khinh den 2010 va dinh htrang den 2025. Tii san nay ducrc khAu hao 15 nam.
9. Chi phi xay citing co bin der dang Chi phi xay dung co ban do' dang phan inh cac chi phi lien quan true tiep (bao gom a chi phi lai vay có lien quan phu hop vo i chinh,sach ke,toan Cong ty) den cac tai san dang trong qua trinh xay dung, may moc thiet bi dang lap dat de phuc vu cho muc dich san xuat, cho thue va (pin 15, ding nhu chi phi lien quan den viec sira chaa tai san ce dinh dang thuc hien. Cic tai san nay &tore ghi nhan theo gii goc va khOng dtryc tinh khau hao.
Ban thuyit minh nay la mot bo phdn hqp ihanh vir phai duqc dqc claw vol Btio chinh girra nien ilo 17
CONG TY CO PHAN CAP THOAT NIRYC KHANH H6A Dia chi: 58 Yersin, phuang Phucmg Sai, thanh phi Nha Trang, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH G1tlA N1EN DQ 6 thang clAu cua nam tai chinh k'Et th6c ngay 31 thang 12 nam 2018 Ban thuyk minh Bao cao tai chinh giaa niEn d4 (ti6p theo)
10. Cac khan nq phai tra va chi phi pilaf' tra Cac khoan no phai tra va chi phi phai tra &roc ghi nhan cho so ties n phai tra trong tuong lai lien quan den hang hoa va dich vu cid nhan &roc. Chi phi phai tra dtroc ghi nhan dua tren cac.trac tinh hop 15, ve se tien phai tra.
Viec phan loaf cac khoan phai tra la phai tra ngtreri ban, chi phi phai tra va phai tra khac &roc thuc hien theo nguyen tac sau: • Phai tra ngtroi ban phan anh cac khoan phai tra mang tinh chAt thuang mai Oat sinh tir giao
dich mua hang h6a, dich vu, tai san va ngtrei ban la don yid& lap vai Cong ty. • Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vu da nhan &roc tir ngtrOi ban
hoAc da cung cap cho ngtroi mua nhung chtra chi tra do chtra co h6a don hoac chua du ho so, tai lieu ke toan va cac khoan phai tra cho ngtrei lao &Ong ye tien luting nghi phdp, cac khoan chi phi san xuAt, kinh doanh phai trich truck.
• Phai tra khac phan anh cac khoan phai tra khOng co tinh thong mai, kh8ng lien quan den giao dich mua, ban, cung cap hang h6a dich vu.
Cac khoan no phai tra va chi phi phai tra dtroc phan loaf ngin han va dai han tren Bang can di Ice toan giira nien de• can ca. theo han con lai ngay ket thitc 1cY ke man.
11. ()LIST Oat trien khoa hoc va cong nghe: Quy ph& trien khoa hoc va cong nghe &roc thanh lap nham tao nguen tai chinh dAu to cho hoat &Ong khoa hoc va cong nghe caa Cong ty nhu sau: • CAp kinh phi d'e' thkrc hien cac de tai, du an khoa hoc va cong nghe. • He fro phat trien khoa hoc va cong nghe:
Trang 131 co so vat chat - ky- thuat cho hoat Ong khoa hoc va cong nghe. Mua may moc, thietbid'e doi mai cong nghe tivc tiep sir dung vao viec san xuAt san phAm. Mua ban quyen cong nghe, quyen sir dung, quyen sir hau sang che, giai phap hun ich, kieu Bang cong nghiep, thOng tin khoa hoc va cong nghe, cac tai lieu, san pham c6 lien quan de phuc vu cho hoat Ong khoa hoc va cong nghe. Tra luting, chi thud chuyen gia hoac hop ding vai to chirc khoa hoc va cong nghe de thuc hien cac hoat d'Ong khoa hoc va cong nghe. Chi phi cho dao tao nhan luc khoa hoc va cong nghe theo quy dinh cua phap luat ve khoa hoc va cong nghe. Chi cho cac hog dOng sang kien cai tien kj, thuat, hop ly h6a san xuAt. Chi phi cho cac hog (king hop tac nghien ciru, trien khai ve khoa hoc va cong nghe vai cac to chirc, doanh nghiep Viet Nam.
Tai san ce dinh hinh thanh tir quj, phat trien khoa hoc va cong nghe dtroc ghi giam qu9, tuang amg va khong phai trich khau hao.
Mix trich lap guy phat trien khoa hoc va cong nghe bAng 10% thu nhap tinh thud trong nam theo dieu le to chirc va hoat dOng ciia,q119, va dirge hach toan vao chi phi. Neu trong nam, chi cho hoat Ong khoa hoc cong nghe vugt so du hien c6 tai guy thi khoan chi vuot &lac tinh vao chi phi hoac phan bo cho cac nam sau.
12. Yen chit sir hiru Von Op can chii set hau Von gap dm chit set hiru dugc ghi nhan theo s6 von thuc to da gip cua cac c6 (long.
Ban thuye't minh nay hi mat be. phOn hop thank va phcii diroc doc cling vai Boo Me, tai Minh gian Men do
18
CONG TY Co PHAN CAP THOAT NU'erC KHANH HOA Dia chi: 58 Yersin, phuorng Phtrcmg Sai, thanh phi Nha Trang, tinh Khanh Hba, Vi'el Nam BAO CAO TAI CHiNH GIOA NIEN DO 6 thang d5u dm nam tai chinh 1dt thlic ngay 31 thang 12 nam 2018 Ban thuyet minh Ban cao tai chinh gift nib] di) theo)
Thong chr van ca phan Thong du von co phAn dugc ghi nhan theo so chenh tech giCra gia phat hanh va menh gia ciphieu khi phat hanh Ian dau hoac phat hanh bo sung, chenh lech giCra gia tai Oat hanh va gia tri so sach cua co phieu quy va cau phan vinIcaa trai phieu chuyen doi khi dao han. Chi phi trtrc tip lien quan den viec phat hanh bo sung co phieu va tai phat hanh c6 phieu guy dugc ghi giam thang du
A A von co phan.
Van Hick cua chti so him Vin khac dugc hinh thanh do bi sung tir ket qua hog &Ong kinh doanh, danh gia lai tai san va gia trj con lai giCra gia tri hop ljt caa cac tai san duqc tang, bleu, tai trq sau khi trir cac khoan thud phai nqp (neu co) lien quan den cac tai san nay.
Co philu qui? . A Khi mua lai co phieu do Cong ty phat hanh, khoan tien tra bao gom ca cac chi phi lien quan den
giao dich duct ghi nhan la co phieu quy va duct phan anh la mot khoan giain.tra. trong von chi so hau. Khi tai phat hanh, chenh lech gala gia tai phat hanh va gia so sach dm co phieu quy duqc ghi vao khoan myc "Thong du von co phan".
13. Phan phi loti nhuan Lqi nhuan sau thud thu nhap doanh nghi'ep dugc phan phii cho cac co (long sau khi da trich lap cac quy theo Dieu le cua C6ng ty cling nhu cac quy dinh cua phap luat va da dugc Dai hOi ding co ding phe duyet.
Viec phan phii lqi nhuan cho cac co ding duct can nhic den cac khoanmpc phi tien nam trong lqi nhuan sau thud chua phan phoi c6 thE anh huang den lusting tien va khi nang chi tra co tat nhu lAi do danh gia 14i tai san mang di gip yin, lai do danh gia lai cac khoan mpc tien te, cac cong cu tai chinh va cac khoan inuc phi tier' to khac.
Co tat duqc ghi nh5n la ng phai tra khi dugc Dai hOi ding co &Ong phe duyet.
14. Ghi nhan doanh thu va thu nh'ap Doanh thu ban hang hod Doanh thu ban hang hoa dugc ghi nhan khi ding thin th6a man cac dieu kien sau:
• Cong ty da" chuyen giao phAn Ion rii ro va lqi ich gin lien vii quyen hall hang hoa cho nguoi mua.
• Cong ty khong con nam giCr quyen quan 1)", hang hoa, san phAm nhu ngtrai hint hang hia hoac quyen kiem soot hang hOa.
• Doanh thu dugc xac dinh ttrang doi chic chin. Khi hop ding quy dinh ngtroi mua dugc quyen tra lai hang hia da' mua theo nhang dieu kien cu the, doanh thu chi dtrot ghi nhan khi nhiing dieu kien cu the do khong con, tin tai va nguari mua khong dugc 9uyen tra lai hang hOa (trir truing hop khach hang co quyen tra lai hang hia dui hinh that doi lai de lay hang hia, dich vu khac).
• Cong ty da hoac se thu dugc Igi ich kinh to tir giao dich ban hang.
• Xac dinh duqc chi phi lien quan den giao dich ban hang.
Doanh thu cung cap dich vu Doanh thu cung cap dich vu duqc ghi nhan khi ding theii thia man cac dieu kien sau:
Ban thuydi minh nay is m5t bei phan hpp thanh va ph& dew dpc cling vii Brio coo tai chinh gifia nien dP 19
CONG TY Co PHAN CAP THOAT Ntro'C KHANH HoA Dia chi: 58 Yersin, phtrimg Phtrcmg Sai, thanh pho Nha Trang, tinh Khanh Haa, Viet Nam BAO cAo TAI CH!NH GIOIA NIEN DO 6 thang dau ctia nAm tai chfnh ket thitc ngay 31 thang 12 nam 2018 Ban thuyit minh Bao cao tai chinh girra nien dO (tiep theo)
• Doanh thu dtrqc xac dinh Wang dOi chic chin. Khi hop d6ng quy dinh ngtrai mua dtrqc quyen tra lai dich vu da mua theo nhang dieu ki0n cu the, doanh thu chi dtrqc ghi nhan khi nheng dieu kin cu the do khong can ton tai va ngtrai mua khOng &lye quyen tra lai dich vu da cung cap.
• °Ong ty da hoic se thu dtrqc lqi ich kinh to tir giao dich cung cap dich vu do. • Xiic dinh dtrqc phin cong vi0c da hoan thanh vao thai diem bao cao. • Xac dinh dtrqc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich
vu do.
Truing hqp dich vu dtrqc thkrc hien trong nhieu ky thi doanh thu dtrqc ghi nhan trong ky dtrqc can cir vao ket qua phin cong vi0c da hoan thanh vao ngay ket di& ky ke toan.
Ti'dn Itii Tien lai dtrqc ghi nhan tren cay scr thai gian va lai suit thkrc to timg ky.
15. Cic khoan giam trir doanh thu Cac khofin giam trir doanh thu bao gOm giam gia hang ban phat sinh cung ky tieu thu hang haa, dich vu du.qc dieu chinh giam doanh thu cua kSlphat sinh.
Tnrimg hqp hang haa, dich vu da tieu thu tir cac kS, trtrac, den kS, nay mai phat sinh giam gia hang ban thi dtrqc ghi giam doanh thu theo nguyen • Neu khoan tra lai phat sinh tnrOc thai diem phat hanh Bao cao tai chinh giita nien dO: ghi giam
doanh thu ten BA° cao tai chinh gift nien dO cua ky nay. • Neu khoan tra lai phat sinh sau than diem phat hanh Bao cao tai chinh giita nien dO: ghi giam
doanh thu tren Bao cao tai chinh giita nien dO caa ky sau.
16. Chi phi di vay Chi phi di vay bao gom Jai tien vay va cac chi phi khac phat sinh lien quan ttvc tiep den cac khoan vay.
Chi phi di vay dtrqc ghi nhan vao chi phi khi phat sinh. Tnrang hop chi phi di vay lien quan trtrc tiep den viec dau to xay ding hoac san xuat tai san da dang can co mOt thai gian du dai (tren 12 thang) de co the dtra vao sir dun f theo muc dich dinh trtrac hoic ban thi chi phi di vay nay dtrqc tinh vao gia tri tai san db. Doi vai khoan vay rieng phuc vu vi0c )(ay dung tai san ca dinh, bit dOng san dau tu, lai vay dtrqc van hoa ke ca khi thai gian xay ding dtrai 12 thang. Cac khoan thu nhap phat sinh tir vi0c diu to tam thai cac khoan vay duqc ghi giam nguyen gia tai san co lien quan.
DOi vii cac khoan von vay Chung trong dO co sir dung cho muc dich dau to xay dung hoac san xuAt tai san da dang thi chi phi di vay von hoa dtrqc xac dinh theo ty 10 On h6a,doi vii chi phi lily Ice binh quan gia quyen phat sinh cho vi0c dau to xay dung ca ban hoac san xuat tai san db. TS/10 On h6a dtrqc tinh theo ty 10 lai suet binh quan gia quyen cua cac khoan vay chua tra trong ky, ngoai trir cac khan vay rieng bi0t phuc vu cho muc dich hinh thanh mOt tai san cu the.
17. Cac khan chi phi Chi phi la nhang khan lam giam lqi ich kinh to dtrqc ghi nhan tai th6i diem giao dich Oat sinh hoOc khi c6 Icha nang Wang dOi chic chin se phat sinh trong ttrong lai !cluing phan biet da chi tien hay chtra.
20 Bin thuyit minh nay la m0 b0 plkin hqp thanh viz phai duqc clqc cling y& Bei° cao fa' chinh giga Men d¢
CONG TY CO PHAN CAP THOAT NU'ot KHANH HOA Dia chi: 58 Yersin, phutmg Phtrong Sai, thanh ph6 Nha Trang, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH GIGA NIEN DQ 6 thing dAu cua nam tai chinh ket tilde ngdy 31 thing 12 nam 2018 Ban thuyet minh Ban ego Nei chinh Oita nien theo)
Cac khan chi phi va khoan doanh thu do no t4o ra phai dugc ghi nh5n‘dOng thoi theo nguyen tic phi.' hop. Trong tnrang hop nguyen tic phi' hop xung det nguyen tac. thin trung, chi phi dugc ghi nhin can cu vao ban chat va quy dinh cua cac chan muc toan de dam bao phan anh giao dich met cach trung thuc, hop 151.
18. Thue thu nh(ip doanh nghiep Chi phi thud thu nh5p doanh nghiep bao g6m thue thu nh5p hien hanh va thue thu nhap hoan 14i.
Thtd thu nit& hien heath Thus thu nh5p hien hanh la khoan thud dugc tinh dtra tren thu nh5p tinh thue. Thu nh5p tinh thus chenh lech so vii lqi nhu5n ke toan la do dieu chinh cac khoan chenh lech tam thai gi&a thue va ke toan, cac chi phi khong dugc trir sung nhu dieu chinh cac khoan thu nh5p khong phai chiu thue va cac khoan 16 dugc chuyen.
Thug' thu nh(tp haul Igi Thue thu nh5p hoan lai la khan thud thu nhap doanh nghiep phai nep hoc se dugc hoan 14i do chenh lech tam thai giira gia tri ghi so cita tai san va nq phai tra cho muc dich 15p Bao cao tai chinh va co. sa tinh thue thu nh5p. Thue thu nh5p,hoan 14i phai tra dugc ghi nh5n cho tat ca cac khoan chenh lech tam thai chiu thue. Tai san thue thu nh5p hoAn 14i chi dugc ghi nhin khi chac chan trong tucrng lai se c6 Igi nhulan tinh thus de sir dung nhcmg chenh lech tam thai dugc khau trir nay.
Gia tri ghi se cita tai san thus thu nh5p doanh nghiep hoan lai dugc xem xet 14i vao ngay ket fink kS' ke toan va se dugc ghi giam den mat dam bao chac chan co du 191 nhuan tinh thue cho phep Igi ich cua met phin hoc toan be tai san thue thu nh5p hoan 14i dugc sir dung. Cac tai san thue thu nh5p doanh nghiep hoan lai chua dugc ghi nh5n truck day dugc xem xet.14i vao ngay ket tit&S, k ke toan va dugc ghi nh5n khi chac chan co dii 191 nhu5n tinh thud a the sir dung cac tai san thus thu nh5p hoan 14i chua ghi nhin nay.
Tai san thus thu nh5p hoan 14i va thue thu nh5p hoan lai phai tra dugc xac dinh theo tittle suit du tinh se dp dung cho nam tai san dirge thu hoi hay ng phai tra dugc thanh toan dui tren cac mti.c thue suit c6 hieu luc tai ngay ket tit& ky ke toan. Thue thu nh5p hoAn lai dugc ghi nh5n vac, Bao cao ket qua hat Ong kinh doanh va chi ghi tnrc tiep vao von chit sa hint khi khoan thue do lien quan den cac khoan muc dugc ghi thing vao von chit so. hint.
Tai san thud thu nh5p hoan 14i va thud thu nh5p hoan lai phai tra dugc bit trir khi: • Cling ty c6 quyen hop phap dugc bit trir giira tai san thue thu nh5p hien hanh vii thug thu nh5p
hien hanh phai nep; va • Cac tai san thus thu nh5p hart 14i va thug thu nhap !loan lai phai tra nay lien quan den thue thu
nh5p doanh nghiep dugc quan ding met ca quan thue: Doi vii ding met don vi chiu thue; hoc
- Cong ty du dinh thanh toan thud thu nh5p hien hanh phai tra va tai san thue thu nh'5p hien hanh tren ca sa than hoc thu hoi tai san clang thai vii viec thanh toan nq phai tra trong tirn kjr tuang lai khi cac khan trong yeti aa thud thu nh5p hoan lai phai tra hoc tai san thue thu nh5p hoan lai dugc thanh toan hoc thu h6i.
19. Ben lien quan A
Cac ben dugc coi IA quan neu met ben a khi nang klem soat hoc c6 anh htrang ding ke doi vii ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat deng. Cac ben ding dugc xem IA ben lien quan nett cAng chit' sir kiem soat chung hay chiu anh twang clang ke chung.
Ban thuyit minh nay la mgt be) phcin hop thank va phrii dugc doc cling voi Liao cao tin chink Vita nien dO
21
CONG TY CO PHAN CAP THOAT NU'GC KHANH HoA Dja chi: 58 Yersin, phutrng Phuong Sai, thanh phi Nha Trang, tinh Khanh Ma, Viet Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thdng dau cua nam tai chinh IC& thnc ngdy 31 thdng 12 nam 2018 Ban thuyet minh Bao cao tai chinh giun nien 80 theo)
Trong viec xem xet moi quan he dm cac ben lien quan, ban chAt cua moi quan he duce chn tong nhieu him hinh thirc phap IY.
20. Sio cao theo bq ph4n BQ phan theo Filth virc kinh doanh la met phAn c6 the xic djnh rieng biet tham gia vao qua trinh san xuAt ho4c cung cap san phAm, dich vv va c6 rUi ro va Iqi ich kinh to khac vai cac be phan kinh doanh khac.
Be phan theo khu vvc,dia 13% la met phAn co the xac djnh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san pham, dich vu trong phurn vi mot moi twang kinh to cu the va c6 rui ro va lqi ich kinh to khac vai cac be phan kinh doanh trong cac moi truang kinh to khac.
Th8ng tin be phan dtroc lap va trinh bay phi hop vai chinh sach ke toan ap dung cho viec lap va trinh bay Bao cao tai chinh gifira nien de cua C6ng ty.
21. Cling cu tai chinh Tai san tai chinh Viec phan loci cac tai san tai chinh nay php thu6c vao ban chAt va mvc dich ctia tai san tai chinhva &roc quyet djnh tai th8i diem ghi nhan ban dau. Cac tai san tai chinh ctia Cong ty tien va cac khoan tuong throng tien, cac khoan phai thu khach hang, phai thu khac.
Tai thoi diem ghi nhan ban dAu, cac tai san tai chinh &roc ghi nhan theo gid gt'Sc gong cac chi phi giao dich co lien quan truc tiep den tai san tai chinh d6.
phiii Ira tai chinh Viec phan loci cac khoin no phai tra tai chinh phv thuec vao ban chAt va intic dich cua khoan no phai tra tai chinh va &roc quyet djnh tai thin diem ghi nhan ban dau. Ng phai tra tai chinh cita Cong ty gom cac khoan phai tra ngtrari ban, vay va nq, cac khoan phai tra khac.
Tai thed diem ghi nhan ban dAu, cac khoan nq phai tra tai chinh dupe ghi nhan ban dau theo gia goc tar cac chi phi giao dich co lien quan trvc tiep den no phai tra tai chinh do.
Cling cu vein chti sa hik u Cong cu von chit so hitu la hop ding chirng to duoc nhitng Iqi ich con lai ve tai san cua Cling ty sau khi trir di toan be nghia vv.
Bit trir ctic cling cu tai chinh Cac tai san tai chinh va no phai tra tai chinh chi dixcfc bit trir vai nhau va trinh bay gia tri thuAn tren Bang can dtii ke toan khi va chi khi Cong ty: • Co quyen hop phap de bit trir gia tri dA throe ghi nhan; va • CO dv djnh thanh toan ten co. sa thuAn hoac ghi nhan tai san va thanh toan nos phai tra ding
met alai diem.
Ban Ihuyit mink nay is mat ha phan hqp thanh va phai duqc dqc ding vai Boo can tin chink Wan nien da 22
CONG TY CO PHAN CAP THOAT NUOC KHANH HoA Dja chi: 58 Yersin, phtrimg Phuong Sai, thinh ph6 Nha Trang, tinh Khanh Him, Viet Nam BAO CAO TAI CHINH GICrA N1EN DO 6 thong dau cua nam tai chinh ket thac ngay 31 thong 12 nam 2018 Ban thuyet minh Bao ego tai chinh gia.a nien de (tiep theo)
THONG TIN BO SUNG CHO CAC KHOAN Kt TOAN GitrA NAN Do
TRINH BAY TRONG BANG CAN DOI
Tien va cac khan twang throng tien SC) cutii icY So diu nam
Tien mat 16.108.003 44.272.027 Tien geri ngan hang Idfong kjr han 9.491.907.602 6.874.918.069 Citc Ithoin tuang ducmg tien 32.156.729.554 18.116.218.711 - Tien gui ngan hang có 1c5, hcrn gac khang qua
3 thong 32.156.729.554 18.116.218.711 C4ng 41.664.745.159 25.035.408.807
2. Clic khofin din tir tai chinh Cfic khoin diu to tai chinh cua C8ng ty bao gom deu tu nint gill den ngay dao han va diu to gap von vao don vj khfic. Thong tin ye citc khoan dau to tai chinh cua Cong ty nhu sau:
2a. 1316 to nam gilir din ngay ddo hgn Se mei ky Sti deu nom
V.
1.
CIA giic Gig trj ghi so Gig g6c Gig trj ghi s6 Nrin hgn Tien gai c6 Icy han Cong
21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000
21.000.000.000 21.000.000.000 21.000.000.000 21.000.000.000
2b. Diu tu gdp van vao dun vj khdc Theo Gii'y chirng nhin dang ky doanh nghiep se:. 4201574467 ngay 27 thong 9 nam 2013 do Sr K'e hooch va to Tinh Khanh cap, Cong ty diu to vao COng ty Co phin Diu tu xay dung Cip thoat ntrac Sail Diu 24.000.000.000VND, tucmg dtrang 30% von diet, re. Trong ky, Cong ty da diu tu them 13.800.000.000VND. Tai ngay ket th6c kS, ke toan, C8ng ty da dau tu 24.000.000.000VND, twang throng 30% vim dieu 1e.
TrongkS,, Cong ty kh6ng co du to von b6 sung vao Cong ty lien ket.
Gid tri hop ly Cong ty china xac djnh gia trj hap 15, c6a cac khoin dau tu do china c6 huong don cu the ve viec xac djnh gia trj hap
Tinh hinh hoot dOng caa cling ty lien kit C8ng ty Co phlin Diu ttr.xay do.ng Clip thoat ntrac Sufi Dliu hien dang hoot dOng kinh doanh binh thutmg, kh6ng c6 thay Milan so WA niim truac.
Du phong cho cdc khocin ciciu to gap von vao clan vi khdc Tinh hinh bien dOng du phOng cho citc khoan dau to g6p von vao don vj khac nhtr sau:
Ky nay Ky trunric SO dAu nom 92.132.634 92.132.634 S6 cu6i ky 92.132.634 92.132.634
Giao djch cling ty lien kit Cling ty chi ph& sinh giao djch vai Cong ty Co phin Diu tu xay dkrng Cap thoat ntrac SuOi Diu IA ding ty lien ket nhu sau:
23 Ban Muyit minh nay la m0 bc3 phdn hqp chinch is phcii duqc dqc cangwii Bao coo cal chin!: Vila Min dd
CONG TY CO PHAN CAP THOAT NU'or KHANH HoA Dia chi: 58 Yersin, phtrimg Plurcmg Sai, thanh pho Nha Trang, tinh Khanh Hoa, Vi't Nam BAO CAO TA1CHiNH GIOA NIEN DO 6 thang du dm nam tai chinh ket thlic ngay 31 thang 12 nam 2018 Bin thuyet minh Ban can tai chinh gitta nien CIO (tiep theo)
Thanh town tien thud van phong Doanh thu thud van phong Doanh thu ban phe lieu Chi phi mua mac sinh hog Thu tien thi cong va cac hoat dOng khac Thanh town tien mua mrac sinh hoat Gop von dau ttr Doanh thu thi cong cong trinh xay dung Chi phi tham tra du an thoat ntrac Nha Trang Thanh Wan Wen hqp deng hr van
3. Phil thu ngin h4n ctia khach hang
Phdi thu cdc ben lien quan Ging ty co phan dau to xay di,rng cap thodt rank Sutii Dau Phdi thu cdc khdch hang khdc 35.682.911.925 Phai thu tien ntr6c khach hang 35.216.691.925 Phai thu hoat clOng xay lap 466.220.000 Phai thu hoat d9ng nao vet he thOng thoat mac UBND Thanh Pho Nha trang CEng 35.682.911.925
4. Tra truck cho ngtreti bin ngan han
SO cuOi ky Tra fru& cho cdc ngtrai ban khdc 18.993.390.000 Cling ty CO phan Bach clang 4 17.236.000.000 Cong ty TNHH N/19t thanh vien Deng Phdt 462.059.000 Truing Dal h9c lao dOng xa h9i - Co. s& 2 240.000.000 Cac nha cung cap khdc 1.055.331.000 CEng 18.993.390.000
SO d'au Ham 983.756.000
395.510.000 240.000.000 348.246.000 983.756.000
5. Phil thu ngin hin/dai han khac 5a. Ph& thu ngiin han kit&
Luy ke tir dau am den cuoi ky nay Nam nay Nam try&
33.000.000
10.291.285.714
10.469.250.000
16.652.727 18.318.000
So cuoi ky
30.000.000 10.500.000
4.455.556.285 2.003.260.000 1.532.835.300
13.800.000.000 1.413.970.909
SO dill nam 33.000.000
33.000.000 46.865.760.450 29.550.495.960
576.121.490
16.739.143.000 46.898.760.450
Phdi thu cdc to char vet ca nhiin khdc Cie Moan 14 ctrcic, kj, qujt Tam ting Phai thu Bao him xa h9i Lai du thu tien girl có ky han Cac khoan phai thu ngan han kink Cling
So cuiii ky Gia tri Dkr phong
355.720.148 88.323.000 15.000.000
151.214.233 101.182.915
355.720.148
SO din ram Gii phong
195.318.804 32.271.000 56.720.000 47.612.393 58.715.411
195.318.804
24 Ban thuA minh nay la met be, pkin hqp thimh va phai (kw dpc cling vat Bao coo gal chinh gian nien dO
CONG TY Co PHAN CAP THOAT NU VC KHANH HoA Dia chi: 58 Yersin, phtring Phtrang Sai, thanh ph6 Nha Trang, tinh Khanh Ma, Viet Nam BAO CAO TAI CHINH GI IA NIEN DO 6 thing du dm nam tai chinh ket that ngay 31 thing 12 nam 2018 Ban thuyet minh Brio erio tai chinh giira nien dO theo)
5b. Phcii thu dai h9n khdc Khoan ky guy tai So ke hoach va Dau ttr tinh Khanh Haa dam bao thkrc hien dor an cai tao Nha may )(Cr IS, mac thi trail To Hap, huyen Khanh Scm, tinh Khanh Hoa.
6. Hang ton kho
Nguyen lieu, vat lieu Chi phi san xuat, kinh doanh do dang
COng
So cutoi 14
Gia goc Der phong 40.459.716.895
Si; (tau nam
Gia gOc Du. phong - 38.359.747.754
3.995.790.089 44.455.506.984
- 1.775.889.511 - 40.135.637.265
7. Chi phi tra truirc ngin hap
So cuoi ky 578.550.000
28.200.000 606.750.000
SO (tau aim 1.442.370.000
84.600.000 1.526.970.000
Chi phi tong cu, dung cu,
Chi phi nang cap phan mem
COng
8. TM san co dinh ham hinh
Nguyen gia
Nha cal, vat kien trac
May ink va thiet bi
Phtrung tien van tai, truy6n din
Thiet bi, dyng cy (pan 19 COng
SO dau nam 59.275.318.936 194.181.452.883 503.407.646.851 1.510.725.335 758.375.144.005 Mua trong ky - 5.273.846.721 871.012.000 46.809.091 6.191.667.812 Dan tu XDCB hoan thanh 2.862.877.000 13.208.275.000 13.452.331.000 29.523.483.000 S6 cu6i ky 62.138.195.936 212.663.574.604 517.730.989.851 1.557.534.426 794.090.294.817
Trong Da khau hao het nhung van con sir dung 14.853.969.187 26.725.005.453 48.765.449.207 1.318.998.062 91.663.421.909 Chi thanh ly
Gia trj hao mon SO (tau nam 35.554.020.455 95.120.188.862 264.588.727.327 1.284.816.256 396.547.752.900 Khan hao trong ky 2.866.973.882 19.325.537.991 25.207.164.211 78.088.123 47.477.764.207 SO cuOi ky 38.420.994.337 114.445.726.853 289.795.891.538 1.362.904.379 444.025.517.107
Gia trj cbn lai S6 dau nam 23.721.298.481, 99.061.264.021 238.818.919.524 225.909.079 361.827.391.105
SO cuOi ky 23.717.201.599 98.217.847.751 227.935.098.313 194.630.047 350.064.777.710
Trong do: Tam thin chua sir dung Hang chi thanh 19
Ban thuyit minh nay la mOt 170 phem hop thanh va phai (flax dpc dung vii Brio coo tai chinh gnin da 25
CONG TY Co PHAN CAP THOAT NikYC KHANH HOA Dia chi: 58 Yersin, phutmg Phtrcmg Sai, thinh ph6 Nha Trang, tinh Khanh Ilea, V* Nam BAO CAO TAI CHINH GICIA NIEN DQ 6 thang ct5a nam tai chinh kAt thitc ngay 31 than 12 nam 2018 Ban thuyit minh Bdo cao tai chinh gitra nien d() (titp theo)
MOt so tai san co dinh hat* hinh có gia tri con lai theo so sach la 101.122.000.000 VND da duqc the chip, cam co de dam bao cho cac khoin vay cua Quy dau to Ph& then Khanh flea. (xem thuy11 minh V.17)
9. Tai san co dinh vo hinh
Quyen sir dung &At
ChtromF trinh phAn mem may
tinh Tai san co dinh
khac
•=7: 49
a t COng
%At Nguyen gia SO dau nam 24.636.685.000 2.579.904.000 620.796.000 27.837.385.000 Mua trong ky 358.737.400 - 358.737.400 SO cutli ick 24.636.685.000 2.938.641.400 620.796.000 28.196.122.400 Trong do: Da khAu hao het nhung van can sir dung 2.579.904.000
Gia tri hao mon SO din nam 5.526.828.673 2.579.904.000 365.579.300 8.472.311.973 Khau hao trong Icy 903.813.702 9.964.928 20.693.202 934.471.832 Sii cuOi ky 6.430.642.375 2.589.868.928 386.272.502 9.406.783.805
Gia tri can tai SO du nam 19.109.856.327 255.216.700 19.365.073.027 SO cu.& Ick 18.206.042.625 348.772.472 234.523.498 18.789.338.595 Trong do: Tam thOi kitting sir dung Dang ch6 thanh ly
MOt so tai san co dinh ve hinh có gia tri con loi theo so sach la 2.997.458.325 VND da dtrqc the chAp a dam bao cho cac khoan vay ciut Qu9 dau to Phat trien Khanh Hoa. (xem thuyit minh V.17)
10. Chi phi xay dung
Xity dung ca
co. bin (16. dang
Se au nam Chi phi phat sinh trong k5
Ket chuyen vac) TSCD trong ky
Ket chuyin giant khac SO cuiSi ky
ban da dang 12.272.501.468 40.617.595.748 (29.523.483.000) (10.621.752.839) 12.744.861.377 - Du an clip nztav dao Tri Nguyen 3.472.001 (3.472.001) - Du an ma rOng ndng cap he thong nuac TP. Nha Trang 1.053.702.202 - 1.053.702.202 - Du an nha hanh chinh nha may mirk 1/5 Canh 1.028.601.818 1.834.275.454 (2.862.877.000) (272)
Ban thuyjt minh nay la mut ba plkin hop thanh va phai durc tfpc citng voi Btio cao tai chinh Vita nibs (10 26
1•
GONG TY Co PHAN CAP THOAT Ntiot KHANH HOA Dia chi: 58 Yersin, phtrtmg Phtrcmg Sai, thanh ph6 Nha Trang, tinh Khinh floa, Viet Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thing du cua nam tai chinh kit thac ngay 31 thing 12 ram 2018 Ban thuyet minh Bao cao tai chinh giva nien 41(1 theo)
- Du an xi. IP bun nha may
S6 du nam Chi phi phat sinh trong ky
Kit chuyin vac) TSCD trong
Kit chuyin gram khgc Sii cudi ky
nuacV6 Canh 1.092.237.273 247.885.364 1.340.122.637 - Tuyin D400 [luting Phong Chau - 2.706.946.819 - (159.036.010) 2.547.910.809 -Be !pc mrac nha may nuac Vo Cgnh 11.139.309.500 (11.127.113.000) (12.196.500) Cac cling trinh
kheic 9.094.488.174 24.689.178.611 (15.533.493.000) (10.447.048.056) 7.803.125.729 ging 12.272.501.468 40.617.595.748 (29.523.483.000) (10.621.752.839) 12.744.861.377
11. Phil tra ngtroi ban ngan Ilan 11a. Phai tra ngirfri ban ngan hour
SO cuOi ky SO Eau nam Phtii tra cdc ben lien quan 3.748.668.000 3.412.068.000 Cong ty CO phAn Diu to xfiy clyng CAp thoat nu& SuOi Dilu 3.748.668.000 3.412.068.000 Phtii tra cdc nha cung clip khdc 18.572.508.414 30.248.427.540 COng ty TNHH Dung Lqi 11.713.925.000 Cong ty TNHH Thuong mai N.T.P 3.626.620.800 6.467.301.500 Cong ty TNHH Minh Thong 3.115.625.781 Cong ty CO phfin HAWACO Mien Nam 3.910.805.800 4.860.805.400 Cong ty Co phan nInra Ding Nai 2.659.979.674 3.046.604.660 Cac nha cung cap khac 8.375.102.140 1.044.165.199 COng 22.321.176.414 33.660.495.540
11b. N9' qud hgn chart thank loan COng ty khong có nq phai tra ngutti ban qua Ilan atm thanh toan.
12. Ngudi mua tra lien try& nein han
SO cutd SO dim nim Tra truck caa cdc khdch hang khdc 13.921.791.000 3.335.896.000 Ban Quin 19 du an cfic du an DTXD cac cong trinh NN & PTNT tinh Khanh Hba 974.413.000 Trung tarn phat trien guy dat Tinh Khfinh him 12.352.555.000 1.261.098.000 Cac khkh hang khac 1.569.236.000 1.100.385.000 Cong 13.921.791.000 3.335.896.000
Ban Ihuyit minh nay la mOt b(3 pkin hop Mani! V a phdi din2c dpc cang vol Belo ccio tai chinh Vika niin el0 27
CONG TY CO PHAN CAP THOAT NUC/C KHANH HoA Dia chi: 58 Yersin, phutmg Phucmg Sai, thinh pho Nha Trang, tinh Khanh Boa, Viet Nam BAO CAO TAI CHINH GICIA MEN DO 6 tilting du Oa nam tai chinh ktt th6c ngay 31 thang 12 nam 2018 Ban thuyet minh Bao ea° tai chfnh gifts nien d§ (fief) theo)
13. ThuS va cac khoan phai nop Nha mirk
So dau nam SS phai nop
trong ky SO da thtrc nop
trong ky SO alai kj Thue GTGT hang ban nOi dja 2.603.974.042 (2.603.974.042) Thue thu nhilp doanh nghiap 497.595.465 2.477.356.584 (1.820.315.404) 1.154.636.645 Thue thu nh4p ca nhan 380.626.550 1.295.441.478 (1.529.776.028) 146.292.000 Thug tai nguyen 109.813.200 679.725.120 (671.437.620) 118.100.700 Thue nha dAt 10.815.400 (10.815.400) Phi, 1e phi va cac khan phai nqp khdc 6.159.266.072 35.642.405.477 (35.251.444.601) 6.550.226.948 Phi bao ve mai trufmg dai yen nude sinh hoot 517.367.064 3.665.821.920 (3.536.341.922) 646.847.062 Gici thoat me& do thj 5.183.534.036 30.994.935.981 (30.793.212.255) 5.385.257.762 Phi djch vy bao vg mai trufmg rung 458.364.972 981.647.576 (921.890.424) 518.122.124 Cling 7.158.116.687 42.698.902.701 (41.887.763.0951 7.969.256.293
Thui gia tri gia tang Cong ty nOp thus gia tri gia tang theo phuong phap kheu ter. Thue suet thus gia tri gia tang nhu. sau:
- Hoat &Ong cung cap nu& sach 5%
- Hoat dOng xay lop, Mao sat thiet kd va djch vu khac 10%
Thai thu nhOp doanh nghiep Cong ty nOp thus thu nh4p doanh nghiep cho thu nh4p tir hoot dOng san xuAt nu& voi thus suit 10%.
Thu nha'p tir cac hoot Ong khac pal Op thus thu nhOp doanh nghiep vii thus suit 20%.
Thue thu nh#p doanh nghiep phai nOp trong kS/ dtrqc dux tinh nhu sau: Luy ke tir du nam den en& kk nay
Nam nay Nam trtrk Tang lqi nhun ke tan trtrac thus 20.468.660.639 19.147.671.421 Cac khan dieu chinh tang, gam lqi nh4n ke tan a xac dinh lqi nhan chju thus thu nh'Op doanh nghiep: 103.319.984 244.943.000 - Cac khan dieu chinh tang 103.319.984 244.943.000 - Cac khan dieu chinh giam Thu nhap chju thud 20.571.980.623 19.392.614.421 Thue suit thus thu nIfdp doanh nghiep 20% 20% Thai thu nhOp doanh nghiep phai nOp theo thui suht phii thong 4.114.396.125 3.878.522.884 Thui thu nhOp doanh nghiep chenh tech do tip dung thug sit& kluic thug suk phi a thOng (1.757.354.945) (1.563.049.814) ;Dieu chinh that, thu nhiip doanh nghiep ph& nep caa cac nam trtrac 120.315.404 Tong Thug thu nh4p doanh nghi4 con phai nop 2.477.356.584 2315.473.070
28 Ban ihuyelt minh nay la nit bO ph& hop thanh va ph& duck doc cung voi Bcio cho ten chinh gitia nien
I •
CONG TY Co PHAN CAP THOAT NUteC KHANH HOA Dia chi: 58 Yersin, phtromg Phtrcmg Sai, thank ph6 Nha Trang, tinh Khanh Wm, V* Nam BAO CAO TAICEliNH GIGA NIEN DO 6 thang dau cha nam tai chinhk6t Mac ngay 31 thang 12 nam 2018 Ban thuyet minh Bao cao tai chinh gift nien crci (ti6p theo)
Viet xac dinh thus thu nh4p doanh nghidp phai nqp cua Cong ty duac can dr vao cac quy dinh hidn hanh ve thud. Tuy nhien, nhang quy djnh nay thay doi theo tang thai kS' va cac quy dinh ve thus doi nhieu loci giao dich khac nhau có the ducx giai thich theo nhieu cach khac nhau. Do v4y.so thus ducic trinh bay tren Bao cao tai chinh gifra nien dO có the thay doi khi ca quan thue kiem tra.
\-,
iN
Thug nha deit Thue nha dat &lac nOp theo thong bao cna ca quan thud.
Cdc loci thug khcic Cong ty ke khai va nOp theo quy djnh.
14. Phil tra nguiri lao dOng Quy Luang kd hoach nam 2018 drat thIrc hien theo Cong van so 5661/UBND-KT ngay 08 thang 06 nam 2018 nhu sau: + Quy tin Luang ke hoach nam 2018 dm Ngtroi lao dOng la: 74.868.000.000 VND. + Qu9 tin Itrang, thu lao ke hoach nam 2018 oh Vien chirc quan 1j, la: 2.832.000.000 VND
Trong 6 thang dau nam, Cong ty da tam trich Quy loon !tam 2018 voi tS, le 18% tren ging doanh thu doanh thu nuoc sach va doanh thu thiet ke theo Quyet dinh so 12/NQ-HDQT ngay 23 thang 03 nam 2018.
SO du can nam la Quy Luang con lai chtra chi cho ngtreri lao dOng.
15. Chi phi phai tra nein han SO cuOi 14
it H
SO dau nam Phcii trci cac to chat va ca nhan khdc 929.707.301 3.452.545.274 Chi phi h8 ti phi bao ve mai twang mac thai sinh hoat 354.967.470 478.240.890 Thu lao HOi ding quan tri va Ban kidm soat 321.150.000 Chi phi ding trinh 1.019.008.214 Chi phi lai vay phai tra 252.607.121 Chi phi tien didn san xuat 582.740.500 Cac chi phi phai tra ngan han khac 253.589.831 1.119.948.549 Chi phi may bao h6 lao ciOng, khan: sac kh6e cho tong nhcin 493.779.600 Ccic chi phi phcii trci ngjn han khcic 138.011.495 510.590.613 Gong trinh Le Thanh Liem 115.578.336 115.578.336
COng 929.707.301 3.452.545.274
Ban thuy& minh nay la mai ba pkin hap ihanh va phai &qv dc,c cling veri Ban cao tai chinh girra nien da 29
Thug tai nguyin Cong ty phai Op thud tai nguyen doi vii mat nu& phvc vv san xuat vii gia tinh thud la 3.000 VND/m3, thud suit la 1%.
CONG TY CO PHAN CAP THOAT NU& KHANH HoA Dia chi: 58 Yersin, phutmg Phtrcmg Sai, thanh pho Nha Trang, tinh Khanh FIoa, Viet Nam BAO CAO TAI CHiNH GIUA NIEN DO 6 thang clAu cua nAm tai chinh ket thitc ngay 31 thang 12 ram 2018 Ban thuyet minh Ban ego tai chinh githa nien (1(1 theo)
16. Phil tra ngin han/dai han khac
16a. Phai Ira nglin Iron Milk SO cuoi ky
Ph& tra cac ben lien quan 14.832.000.000 Uy ban Nhan dan tinh Khanh H6a - Phai tra co tirc 14.832.000.000
Phai tra cdc 14 chtic va ca nhan kluic 6.518.487.408 CO tirc phai tra hang nAm cho Co dong 3.888.000.000 Kinh phi cong doan 219.815.000 Nhan ky quy, ky ctrqc ngin han 510.000.000 Nh(in dat c6c lip dit he thong Ong nu& 973.900.000 Phai tra phi cap quyen khai thac nuoc 728.433.000 Chi phi phai tra cho Xi nghiep Xay lip 178.339.408 Cac khoin phai tra ngin han khac 20.000.000
C(ing 21.350.487.408
16b. Phcii tra dai han khtie So cuoi ky
Phai tra cdc ben lien quan 4.193.771.308 Uy ban Nhan dan tinh Khanh 1-16a - Nhan ban giao tai san 4.193.771.308 Phai tra cdc to chirc vet ca nhan kit& 3.684.400.000 Tien lai vay an han von ODA phai tra - Ngan hang Phat trier' Viet Nam - Chi nhanh Khanh 3.684.400.000
COng 7.878.171.308
16c. No. qua hart chtra thanh loan Cong ty khong co nq phai tra khac qua han chtra thanh toan.
17. Vay ngin han/dai han /7a. Vay nglin han
SO cwii ky Vay dai han den han tra (xem thuyet minh so V.17b) 16.796.197.864 - Ngcin hang Plied trien Viet Nam - Chi nhtinh Khanh Hda 4.513.080.000 - Qu5; Dciu to Ph& trien Khanh Flda 4.088.468.000 - Vay did han Ngin sach Tinh Khcinh Hda 8.194.649.864 COng 16.796.197.864
SO clan nam
2.797.458.963
622.397.551
1.020.000.000 294.413.000 380.699.962 479.948.450
2.797.458.963
SO dau nam 4.193.771.308
4.193.771.308 4.572.800.000
4.572.800.000 8.766.571.308
SO dau nam
30.250.809.864
9.026.160.000 9.030.000.000
12.194.649.864 30.250.809.864
Cong ty c6 kha nAng tra dtrqc cac khoan vay va nq thue tai chinh ngin han.
Chi tiet so phat sinh ve cac khotin vay ngin han trong ky nInr sau:
Ban thuylit minh nay la mpg 170 ph& hap thank va phial dirt= et2c cling vdi &la cho tai chinh git7a 30
CONG TY CO PHAN CAP THOAT NUOC KHANH HOA Dia chi: 58 Yersin, phutmg Phucmg Sai, thinh ph6 Nha Trang, tinh Khanh Boa, Viet Nam BAO CAO TAI CHINH GICrA NIEN DO 6 thang dau cua nam tai chinh kit thitc ngay 31 thang 12 nAm 2018 Ban thuy6t minh BA° cao tai chinh gifra nil n theo)
SO dau nam SO tien vay dg tra trong
loin tra lai gia tri giai ngan dtr SO mil 1c3,
Vay dai han din hp tra (xem thuyet minh s6 V.I7b) - Ngan hang Ph& Min Viet Nam - Chi nhemh Khanh Hoa - 0.41 Ddu to Phat trien Khanh Hoa - Vay dai hgn Ngan sach Tinh Khanh Hoa Ceng
17b. Vay dai han
30.250.809.864
9.026.160.000
9.030.000.000
12.194.649.864 30.250.809.864
(12.983.080.000)
(4.513.080.000)
(4.470.000.000)
(4.000.000.000) (12.983.080.000)
(471.532.000) 16.796.197.864
- 4.513.080.000
(471.532.000) 4.088.468.000
8.194.649.864 (471.532.000) 16.796.197.864
Vay dai hgn phdi tra cdc to char viz cd nhan khdc Vay dai han ngfin hang Vay Ngan hang Phat trien Viet Nam - Chi nhanh Khanh Hoa Vay Quy &he tu. Phat trien Khanh Hoa Rll
Vay dii han cac to chirc khfic Vay Ngan sach Tinh Khanh Ma" Cong
SO cuOi 154.965.414.697 93.992.165.378
49.643.880.978 44.348.284.400 60.973.249.319 60.973.249.319
154.965.414.697
SO du nam 137.729.414.697 76.756.165.378
49.643.880.978 27.112.284.400 60.973.249.319 60.973.249.319
137.729.414.697
COng ty co khi !tang tra ducfc cac khoin vay vi nq thue tai chinh dii han.
Khoin vay Ngan hang Phat trien Viet Nam - Chi nhinh Khanh Him de "Nang cap cai tao he thOng cap ntrac va ve sinh Thinh phO Nha Trang mac 135.392.400.978 VND, lai suit 5%/nAm (bao glim phi quin IS/ cho vay lai 0,2%/nAm), thai han vay 25 dim ke ngiy 01 thing 12 nAm 2000, th&i han tti nq gtic li 20 nAm (mai nAm 2 kS') ke tir ngiy 01 thing 12 am 2004. Khoan vay nay khong co tai sin dim bac.
Den than diem ngiy 31/12/2008, Dv in "Nang cdp cai too He thjng cdp mak va ye sinh TP. Nha Trang", dtrqc hinh thank tit von vay ODA, d hoin thinh vi dua vio sir dung. Tuy nhien, guy& toin toin b§ dtr in chtra dtrot cap c6 tham quyen phe duyet. Vi 4y, COng ty chi ghi nhan nq vay theo gia tri tai sin, vat ttr, ding cu do Ban quin ly Du in Cap ntrot va ve sinh TP. Nha Trang tam ban giao theo s6 lieu dA xitc n110 nq vay dm Chi nhinh Ngan hang Phit trien Khinh Hba. Sau khi chuyen sang Cong ty CO phin toan b§ gia tri tai sin , vat ttr, tong cu vay tir von ODA d duce dinh gii lai vi duqc xac (firth IA tai sin cia Cong ty theo Quyet dinh 1416/QD- UBND ngiy 17/06/2013 vi Quyet dinh s6 2140/QD-UBND ngiy 29/08/2013 dm UBND tinh Khinh Hoa ve " Gia tri Doanh nghiep di co phim haa Cong 0ITNHH MTV clip Moat nurk Khanh Hod'.
Cong ty co cac khan vay diti han Quy dau ttr Phit trien Khinh Hoa vii chi tiit nhtr sau:
—Hqp deng tin dung so 01/2013/HDTD-DTPT ngay 19 thing 9 nAm 2013 vii han mac tin dung 28 VND, mac dich vay de din to dor in Cap ntrac sach XA VTnh Luang, thiyi han vay li 102 thang
ke tir ngiy rut von len du (25/9/2013), thai ian, an han 06 thing ke tir ngiy von Ian du, lai suit 8,29%/nAm, bin phip dim bio bang the chap tai sin hinh thinh trong ttrcmg lai - tai sin tai Nhi may ntrac VO Canh. (xem thuyk minh V.8 va V.9).
Ban Muydt minh nay la mat ba phan hop thanh va phal thrqc eloc cling vol Bcio cao ten chinh gffla Min d 31
CONG TY Co PHAN CAP THOAT KHANH HOA Dja chi: 58 Yersin, phtrimg Phuong Sai, thanh ph6 Nha Trang, tinh Khanh H6a, Vi4t Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thing dAu cua nAm tai chinh ket th6c ngay 31 than 12 nam 2018 Ban thuyit minh Bao cao tai chinh gilts nien dO (dip theo)
—Hqp ding tin dung s6 04/2015/HDTD-DOTPT ngity 30 thing 10 nam 2015 vai han mire 25 tj, VND, muc dich vay dung a dim tu du an " Cap nu& sach Khu din cu Dien Thity, Dien San va Dien Phu", thai han vay IA 90 thing ke tir nay rut von lin du tin ngiy 14 thing 12 nam 2015, thai gian an han 6 thing ke tir nglty rut von Ian cau, thai gian tri nq g6c 84 thing, lai suit 8,29%/nam, Wen phip dim bio bang tai sin the chip hinh thinh trong tuang lai - tai sin dtrqc hinh thanh tir von vay. (xem thuyet minh V.8 va V.9).
— Hqp ding tin dung so 06/2016/HDTD-DTPT ngiy 21 thing 11 nam 2016 viz% han mire 24,37 tj, VND, muc dich vay dimg a du hr du an "Diu tu he thong cap ntrac sach cho dio Tri Nguyen", thai han vay la 105 thing ke tin nr,Ay rut von lin dAu tin new 25 thing 11 nam 2016, thei gian an han 9 thing ke tin ngity rut von lin du, thai gian tri nq gOc 96 thing, Ili suit 8,29%/nam, bien phip dim bio bang tai sin the chip hinh thanh trong twang lai - tai sin duqc hinh thanh tin von vay. (xem thuyit minh V.8 va V.9).
— Hqp ding tin dung so 09/2017(HDTD-DTPT new 27 than 12 nam 2017 vai han mire 41,15 tj, VND, [nue dich vay dung a Tau tu du an " Cal tao, nang cap tuyen Ong cap ntrac DN700 dating 23/10 doan Nhi may ntrac Vo Canh den Can Dfra - Nha Trang", thai han vay là 126 thing Ice tin ngity rut von lin dau tin ngAy 09 thing 05 nam 2018, thai gian an han 6 thing ke tin ngety rut von lin dau, thai gian tri nq g6c 120 thing, lai suit 8,29%/nam, burn phap dim bio bang di sin the chip hinh thanh trong twang lai - tai sin dtrqc hinh thanh tin von vay. (xem thuyit minh V.8 va V.9).
oio Vay dii haft Ngin sach Tinh Khinh Hea tie dAu tu nang cap ma rang Nhit may nu& VO Canh vi lap (fat he thong Lamenlla cho be lang Nhi may nu& Vo Canh thutic Cling ty Co phin Cip thoit nu& Khanh H6a NA% lai suit 0%. Khoin vay nay kh8ng dam bio vai thai han tra nq gOc 12 nam ke tin ngiy cong trinh hoin thanh, nghiem thu dua vio sir dung.
KS' han thanh toan cac khoan vay dai han nhu sau: SO cuOi ley
Tir 1 nam tra xuOng 16.796.197.863 Tren 1 ram den 5 nam 98.898.467.128 Tren 5 nam 56.066.947.570 COng 171.761.612.561
s6 dau nam 30.250.809.863 81.662.467.128 56.066.947.570
167.980.224.561
SO cuOi 1(3,
Chi tiet so phit sinh ve cac lchoin vay dii han trong nhtr sau: SO tien vay phit
SO dau nam sinh trong ley Vay &it han ngin hing 76.756.165.378 17.236.000.000 93.992.165.378 - Ngan hang Ph& triin Viet Nam - Chi nhanh Khanh Hoa 49.643.880.978 49.643.880.978 - Quy Dju tu. Phat triers Khtinh Hda 27.112.284.400 17.236.000.000 44.348.284.400 Vay dii han cac to chirc khic 60.973.249.319 60.973.249.319 - Vay dai han Ngein sach Tinh Khcinh Hoa 60.973.249.319 60.973.249.319 COng 137.729.414.697 17.236.000.000 154.965.414.697
I7c. Vay va n ithue tai chinh qua han chin: thanh loan Cong ty king c6 cac khoan vay qua han chtra thanh town.
Ban minh nay la mOt bd phOn hop WWI va ph& duoc doc cang ved Boo coo tai chinh gida nien dO 32
- 16.832.198.351 16.832.198.351
- 2.769.851.000 (2.769.851.000)
- (5.816.687.000) (5.816.687.000)
- (18.200.000.000) (18.200.000.000)
260.000.000.000 852.875.935 (314.400.000) 7.655.926.000 21.209.029.349 289.403.431.284
260.000.000.000 852.875.935 (314.400.000) 7.655.926.000
- (610.460.000)
314.400.000
- 2.943.301.000 (2.943.301.000)
34.009.574.382 302.203.976.317
17.991.304.055
260.000.000.000 852.875.935
- (6.475.261.000)
- (18.720.000.000)
(610.460.000) 10.599.227.000 23.862.316.437
S6 du du :tam nay Phat hanh c6 phieu thu bang tien Mua 10i c6 phieu da phat hanh Lqi nhuan trong Icy nay Trich lap cac tiu9 (tau to phat trien Trich lap cac qu9 khen thuang, phtic lqi Chia cts tirc, lqi nhuan SO du cuoi ky nhy
314.400.000
(610.460.000)
17.991.304.055
(6.475.261.000)
(18.720.000.000)
294.703.959.372
CONG TY CO PHAN CAP THOAT NU& KHANH HOA Dia chi: 58 Yersin, phutmg Phtrong Sai, thanh ph6 Nha Trang, tinh Khanh Ma, Viet Nam BAO CAO TAI CHINH GIUA NIEN DO 6 thang dau ctia nam tai chinh ket tit& ngay 31 thang 12 ram 2018 Ban thuyet minh Bao cao tai chinh gifra nien d6 (ti6p theo)
18. Quy khen thuirng, phac loti Tang do trich
I;ap tir loti Ski au nam nhu4n
Nh4n khen thuirng tir Set
xay dtyng Chi quy trong ky SO cuOi ky
Quy khen thtrong (521.159.000) 4.414.951.000 17.550.000 (684.760.000) 3.226.582.000 Qu9 phuc lqi 5.960.246.278 882.990.000 - (146.905.000) 6.696.331.278 Quy thtreing Ban quan ly, dieu hanh - 1.177.320.000 1.177.320.000
C•)ng 5.439.087.278 6.475.261.000 17.550.000 (831.665.000) 11.100.233.278
19. Vim chit so. hiru 19a. Bang tai chilu built ding cfia von chit so him
V6n dau to caa Thang du Quy dAu ttr nhuan chua chit s& bfiu von c6 phAn Co phieu guy phat trien phan phi Cong
s6 du nam truck 260.000.000.000 852.875.935 (314.400.000) Lqi nhuan trong ky tnzac Trich lap cac guy dau to phat trien Trich lap cac guy khen thamg, pink lqi Chia c6 tire, lqi nhuan S6 dm cu6i nam trulk
4.886.075.000 31.163.368.998 296.587.919.933
19b. Chi tilt van gap caa chti sO Ittru SO cad kj, SO dau nam
1:1y Ban Nhan Dan Tinh Khanh Floa 206.000.000.000 206.000.000.000 C8ng ty Co phAn Cor dien lank 40.600.000.000 40.600.000.000 Cac c6 d8ng khac 13.400.000.000 13.400.000.000 COng 260.000.000.000 260.000.000.000
Ban Muyit minh nay là mOi b0 plgin hqp thanh va phdi dtcpc dpc cling v6i Ban cat, tai chinh giva nien de) 33 •
CONG TY co PHAN CAP THOAT Nliot KHANH HOA Dia chi: 58 Yersin, phutmg Phuong Sai, thanh phiS Nha Trang, tinh Khanh Hoe, Vi4t Nam BAO CAO TAI CHINH GICTA NIEN DQ 6 thang du cha narn tai chfnh ket thhc ngay 31 thang 12 nam 2018 Ban thuyet minh Bao cao tai chfnh gift nien do (ti6p theo)
Tinh hinh g6p von dieu le atm. sau:
fly Ban Nhan Dan Tinh Khanh H6a Cong ty Co phan Ca dien lanh Cac c6 dong khic
Cting
Theo Gay chimg nh#n dang doanh nghib
Van dieu1 Viin diet' dA con phai gop
g6P (VND) (VND) N T
OAN
1. A
VND TS, 1g (%)
206.000.000.000 40.600.000.000 13.400.000.000
79,23 15,62 5,15
206.000.000.000 40.600.000.000 13.400.000.000
260.000.000.000 100 260.000.000.000
Ngay 30 thing 01 nam 2018 Cong ty da dtrqc Trung tam Ltru ky chting khoan ViOt Nam chAp thuan viec phat hinh lai c6 phieu guy ra cong
Ngay 10 thing 04 nam 2018 Cong ty da mua lai 46.600 c6 phieu Arai gia giao dich 13.100 VND/C6 phieu theo Nghi quyet Doi hOi c6 (Ring thtrong nien nam 2018 ngay 21 thing 04 nam 2018.
19c. Co philu SA mai 1(9 SA dau nAm
S6 ltrqng co phieu dang kjf phat hinh 26.000.000 26.000.000 S6 ltrqng c6 phieu da ban ra cong chung 26.000.000 26.000.000 S6 Inn c6 phieu duce mua lai 46.600 24.000 S6 ltrqng c6 phieu dang ltru hinh 25.953.400 25.976.000
Toan be c6 phieu la c6 phieu phO thong. IWnh gia co phieu dang ltru hinh: 10.000 VND.
19d. Phan phiii lQ nhu(In Trong kj, COng ty da phan phi lqi nhuan theo Nghi quyet Dai 116i dOng c6 dong thOmg nien nam 2018 ngay 21 thing 4 Warn 2018 nhtr sau:
SO filen (VND) • Chia c6 tirc cho cac co dong (7,2% von chfi sa hall) 18.720.000.000 • Trich qu9 du ttr phat trien (10% lqi nhuan sau thue) 2.943.301.000 • Trich qu9 khen thydrng (15% lqi nhuan sau thue) 4.414.951.000 • Trich qu9 thtrthig HDQT, BKS va Ban diet* hinh (4% lqi nhOn sau
thue) 1.177.320.000 • Trich guy/ phac lqi (3% lqi nhuan sau thu) 882.990.000
Tang cong 28.138.562.000
Ban thuA minh nay let mOt bO ph& hop thank va phai dupe dpc cling voi Bao cap tai chfnh gifia nien do 34
CONG TY CO PHAN CAP THOAT NU YC KHANH HOA Dia chi: 58 Yersin, phtrang Phuang Sii, thinh phS Nha Trang, tinh Khanh floa, Viet Nam BAO CAO TAICHNH GIUA NIEN DO 6 thang dau dm nam tai chinh ket thac ngay 31 than 12 nam 2018 Ban thuyet minh Bio can tai chinh gitra nien de theo)
VI. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH TONG HOP GAYA NIEN DO
1. Doanh thu ban hang va cung cap djch vu la. Tong doanh thu
Luy ke tir dau nam den cuOi kj, nay
•
Nam nay Doanh thu san xuat milk such 149.942.798.102 Doanh thu hog Ong xay lap 6.336.232.672 Doanh thu khito sat thiet ke 380.875.521 Doanh thu ban vat ttr 949.000 COng 156.660.855.295
Nam them 134.792.999.216
5.459.757.075 161.007.093
8.146.363 140.421.909.747
lb. Doanh thu ban hang va cung cap dich vu cho cac ben lien quan Cong ty khong Oat sinh giao dich ban hang va cung cap djch vu cho cac ben lien quan.
2. Cac khofin gram trir doanh thu Khoin hang ban bj tra 13i.
3. Gift van hang ban Luy ke tir du nam den cuiii 10 nay
Nam nay Nam truirc Gid von san xuit, cung cap ntrac such 124.525.743.290 110.151.330.249 Gia win hog Ong xay lap 4.946.429.782 5.826.065.357 Gid von hog Ong khao sat, thiet kt 354.935.982 50.001.205 Gia von khac (ban vat ttr,..) 720.533 7.429.962 COng 129.827.829.587 116.034.826.773
4. Doanh thu hot Ong tai chinh Lai tien giri ngan hang.
5. Chi phi tai chinh Chi phi lai vay.
6. Chi phi ban hang Luy ke tir dAu nam den cuoi Icy nay
Nim nay Nam truirc
•
1
Chi phi dung cu, d6 &Mg Chi phi djch vu mua ngoai - Chi phi djch vu hoa don dien tzr Cac chi phi khac Cong
927.273 305.000.000 305.000.000
5.360.290 311.287.563
12.600.000 424.000.000 292.000.000
9.122.727 445.722.727
35 Ban ihuycit minh nay let mpt bq pkin hqp thimh va phai &pc dpc cling y& Rio ccio tai chinh Vim Men dO
CONG TY Co PHAN CAP THOAT NU'ot KHANH HoA Dia chi: 58 Yersin, phtrong Phucmg Sii, thanh ph6 Nha Trang, tinh Khanh Flea, ViOt Nam BAO CAO TAI CHINHCrA NIEN DO 6 than du cha nam tai chinh ktt fink ngay 31 thing 12 nem 2018 Ban thuyet minh Bat) ego tai chinh gifra nien (10 (ti6p theo)
7. Chi phi quail doanh nghi§p Luy ke tir dim nam den cuOi 14 nay
Nam nay Nam truck Chi phi cho nhin vien 2.121.898.432 1.178.682.731 Chi phi de dung vim phong 297.651.883 150.360.237 Chi phi khAu hao tai sin co dinh 175.144.679 141.891.395 A
Thus, phi va re phi 3.000.000 24.363.636 Chi phi djch vu mua ngoai 242.180.874 495.719.700 Cac chi phi khac 1.696.590.748 933.140.065
Cong 4.536.466.616 2.924.157.764
8. Thu nh;ip khac Luy ke tir dAu 'tam den cuili kj, nay
Nam nay Nam truck Thu gid thoat mac, phi bao ve m6i twang 2.038.625.968 2.753.592.292 Thu nhAp khic 80.443.475 128.834.131 C(Ing 2.119.069.443 2.882.426.423
9. Chi phi khfic Luy ke tir dau nam den cuoi kj, nay
NAm nay NAm truirc Chi phi LIS trq thu phi bao ye m6i trutmg 2.036.487.360 2.740.122.081 Chi phi IA phot 53.069.075 205.943.000 Cac chi phi khac 1.851.081 118.188.555 ging 2.091.407.516 3.064.253.636
4
10. Lai trail co phieu /0a. Ldi co' ban/ suy giiim tren co phieu
C
Luy ke tir dAu nam den cutii 14 nay Nam nay Nam track 7
Lqi nhuAn ke tofin sau thus thu nhAp doanh nghiep 17.991.304.055 16.832.198.351 Trich quy khen thtrang, phtic lqi Trich thtremg HOi ding quan trj, Ban dieu hanh va Ban kiem soat Lqi nhuAn tinh lai ca ban tren co phieu 17.991.304.055 16.832.198.351 Se Wang binh quan gia quyen cua co phieu phi thong dang luu hanh trong ky 25.974.104 25.976.000 Lai co' ban/ suy giam tren c6 phieu 693 648
10b. Thong tin kit& Khong c6 cac giao dickco phieu phi thong hoc giao dich co phieu phi thong tiem nang nao xay ra tir ngay ket thfic kSi ke toan den ngay cong bo Bao cao tai chinh gift nien dO nay.
36 Ban thuyit minh nay lb met be, ph& hup thanh va phcii chivy duc cling vo113cio ccio tai chin!, gitia nien if4
CONG TY CO PHAN CAP THOAT NU'ot KHANH HoA Dia chi: 58 Yersin, phubng Phuong Sai, thanh phi Nha Trang, tinh Khanh Hba, Vi4t Nam BAO CAO TAI CHINH GICIA NIEN 6 thang dau caa nam tai chinh ket thac ngay 31 thang 12 nam 2018 Ban thuyet minh Bao cgo tai chinh gifra nien de (tiep theo)
11. Chi phi san suet kinh doanh theo yeu to Luy- ke tir nam den cuoi Icy nay
Nam nay Nam tram Chi phi nguyen lieu, vat lieu 35.675.915.559 38.344.743.461
Chi phi nhan cong 33.697.870.633 31.195.015.122 Chi phi khiu hao tai san c6 dinh 48.412.236.039 40.180.687.508
Chi phi dich Arti mua ngoai 2.624.115.700 6.536.603.704 Chi phi khac 7.228.653.166 3.467.108.989
Cong 127.638.791.097 119.724.158.784
VII. NHVNG THONG TIN !MAC
1. Giao dich ye s6 dtr vs% cac ben lien quan Cac ben lien quan vai Cong ty bao cac thanh vien quan 1St chu ch6t, cac ca nhan c6 lien quan vai cac thanh vien quan 1St chu chOt va cac ben lien quan khac.
la. Giao dick vii so da voi cdc thank vier: qudn I,y chzi chat va cdc cd nhan ca lien quan vdi cac thank vien qucin 1.0 chez chat Cac thanh vien quan ly chfi chat cac thanh vien I-10i ding quail tri va cac thanh vien Ban dieu hanh (Ban Tong Giam dec). Cac ca nhan c6 lien quan vai cac thanh vien quan ly chu chOt la cac thanh vien mat thiet trong gia dinh cac thanh vien quan lY chu ch6t.
Giao dich voi cac thanh vien quim ly chzi chat viz cac ca nhan có lien quan veri cac thanh vien quan If) dui chat C6ng ty kh6ng phat sinh giao dich ban hang va cung cap dich vp ding nhu cac giao dich khac yeti cac thanh vien quan 1St chi' chat va cac ca nhan c6 lien quan vai cac thanh vien quail 1St chu click
Cong nq voi cac thanh vien qucin ly dui chat va cac ca nhan có lien quan veri cac thanh vien quim 13; chic chat COng ty kh6ng c6 ding nq vai cac thanh vien quan 1St chu chat va cac ca nhan c6 lien quan vai cac thanh vien quan lY chu ch6t.
Thu nhap cua cac thanh vien quan 1St chfi chOt chi c6 luang vai tong tien Wang trong IcY la 2.188.440.000 VND (cung Icy nam truat là 2.368.747.000 VND).
lb. Giao dick viz s4 du• vol cdc ben lien quan khdc Cac ben lien quan khac vai Cong ty g6m: Ben lien quan Ichic Moi quan he
Uy ban Nhan dart tinh Khanh Hfia
CO ding so' hfru 79,23% von dieu le Cong ty Co phin Dau to Xay dung Cip thoat nu& Su& Cling ty lien ket Dau
Giao dich vai cac ben lien quan khac Ngoai cac giao dich phat sinh vai cac cong ty lien ket da duqc trinh bay b thuyet minh so V.2b, C6ng ty can phat sinh cac giao dich kluic vai cac ben lien quan khac nhu sau:
37 lkin !Meyer minh nay la mOt by Ain hop thanh va pitai ifin7c floc cung vile Boo coo tai chinh germ nien dp
LONG TY CO PHAN CAP THOAT NU'ot KHANH HOA Dia chi: 58 Yersin, phubng Phtrang Sai, thanh ph6 Nha Trang, tinh Khanh Haa, Vi@ Nam BAO CAO TAI CHINH GIUA N1EN DO 6 than du dm nAm tai chfnh ket thilc ngay 31 thang 12 nam 2018 Ban thuyet minh Bao cao tai chfnh gita nib (10 (titp theo)
Luy ke tir dau nam den cuoi 14 nay Nam nay Nam truirc
ely ban Nhan clan tinh Khdnh Hba NhAn ban giao tai san Co tirc duqc chia 14.832.000.000
4.193.771.308
Cling no. vai cac ben lien quan khdc Cong nq v&i cac ben lien quan khac duqc trinh bay tai cac thuyet minh so V.3, V.11a va V.16a,b.
Cac khoan cong nq phai thu cac ben lien quan khac khong c6 bao dam va se dtrqc thanh town bang tien. 'Chong c45 khoan dq phong phai thu kh6 doi nit° duqc 14p cho cite Ichoin nq phai thu cac ben lien quan khac.
2. Thong tin ve bQ phan Th8ng tin b'6 ph#n duqc trinh bay theo linh vqc kinh doanh va khu vqc dia 1Sf. Bao cao b6 ph#n chinh yeu là theo linh vqc kinh doanh do cac hoot dOng kinh doanh cua Cling ty.
2a. Thong tin ve tinh vg.c kink doanh Bao cao b6 ph#n chinh yeu la theo linh virc kinh doanh cho cac hoot dOng kinh doanh cua Cong ty. Trong ram, hoot d6h4 kinh doanh cua Cong ty chu yeu tap trung vao cac linh vqc: san xuAt ntr&c Bach, hoot dOng )(ay lap, khao sat thiet ke va ban vat tu. Bao cao ket qua kinh doanh theo b6 phan the hi6n ket qua dm linh vqc trong doanh trong nam nhu sau:
Nam nay Nam trunk Host dOng san xusit mt.& sach Doanh thu 149.931.472.193 134.772.667.216 Gia von 124.525.743.290 110.151.330.249 Led nhuan gqp 25.405.728.903 24.621.336.967
Nam nay Nam tram Host dOng xay lap Doanh thu 6.336.232.672 5.459.757.075 Gia vem 4.946.429.782 5.826.065.357 Lqi nhuan gqp 1.389.802.890 J366.308.282)
Nam nay Nam truck Hoot Ong WI) sat, thiet ke Doanh thu 380.875.521 161.007.093 Gia von 354.935.982 50.001.205 Lqi nhu4n 25.939.539 111.005.888
Host diing khac (ban vat Nam nay Nam truirc
Doanh thu 949.000 8.146.363 Gia 1/611 720.533 7.429.962 Lqi nhui:In gqp 228.467 716.401
Nam nay 26.821.699.799
Nam try& 24.366.750.974 Lqi nhuan gOp
Ban thuyet minh nay la mQ► 1)0 ph(in hqp thanh va phi, &gm doe cling viva Boo cao ►ai chinh earl Wen 143 38
CONG TY Co PHAN CAP THOAT NUO'C KHANH HoA Dia chi: 58 Yersin, phutmg Phuong Sai, thanh ph6 Nha Trang, tinh Khanh Boa, V* Nam BAO cAo TAI CH1NH GICIA NIEN DO 6 thing du ctla nam tai chinh1c6t thic ngay 31 thing 12 nam 2018 Bin thuyet minh Bin cao tai chinh gifra nien dO (tiep theo)
4'
2b. Thong tin ve khu vyc dia If, Toan hog dOng cua C6ng ty chi din ra ten lanh th6 Viet Nam.
3. Quin IS, raj ro tai chinh TAo r Hofit d6ng caa C6ng ty phat sinh cac rui ro tai chinh sau: rui ro tin dung, rui ro thanh khoan va rui ro thj tru6ng. Ban TOng Giam d'Oc chju trach nhiem trong viec thiet rep cac chinh sach Ira cac kiem scat nham giam thieu cac rui ro tai chinh cling nhlr giam sat viec thuc hien cac chinh sach va cac kiem sofit da thiet lap.
3a. Rid ro tin dung Rui ro tin dung la rui ro ma mot ben tham gia trong hop dOng khong c6 kha rang thuc hien ducc nghia vu minh den ton that ye tai chinh cho Cong ty .
Cong ty c6 cac rui ro tin dung phat sinh chit ytu tar cac khoan phai thu khach hang, tien gal ngan hang va cho vay.
Phai thu khach hang Ging ty giam thieu raj ro tin dung bang cach chi giao djch vii cac don vi c6 kha nang tai chinh tot, yen cliu m6 thu tin ding hoac c6 tai san dam bao doi v6i cac don vi giao djch Ian du hay chua c6 thong tin ve kha nang tai chinh. Ngoai ra, n.han vien ke toan tong no thu6ng xuyen theo deti nq phai thu de dem d6c thu hOi.
Khoan phai thu khach hang curt Cong ty lien quan den nhieu don vi va ca !than nen rata ro tin dung tap trung vii khoan phai thu Ichich hang la thap.
Tidn gtii ngcin hang Cac khoan tien girl ngan hang c6 1(5/ han va kh'Ong c6 ky han cua Cong ty &roc gai tai cac ngan hang dtrqc nhieu nguiri biet den a Viet Nam do vay raj ro tin dung d6i vii tien girl ngan hang la thap.
Marc d6 rui ro tin dung tOi da d6i v6i cac tai san tai chinh nhu sau: St) cu6i ky S6 dau nam
Tien va cac khoan Mang &rang tien 41.664.745.159 25.035.408.807 Cac khoan dau to nam gia. den ngay dio han 21.000.000.000 21.000.000.000 Phai thu khach hang 35.682.911.925 46.898.760.450 Cac khoan phai thu khac 463.922.800 306.687.885 COng 98.811.579.884 93.240.857.142
Marc dO rui ro tin dung ttii da d6i vii cac tai san tai chinh lit gia tri ghi s6 cua cac tai san tai chinh (xem thuyet minh s6 VII.5 ye gia tri ghi s6 cua cac tai san tai chinh).
Tat ca cac tai san tai chinh cua C8ng ty den trong han va khong bi giam gia tri.
3b. Rica ro thank khotin Rai ro thanh khoan la rui ro Cong ty gap kh6 khan khi thirc hi4n nghia vu tai chinh do thiL
°ling ty khong tien hanh lap Bao cao 1)0 phan cho cac chi tieu tren Bang can di ke toin do kitting du thong tin de tien hanh chia tach.
MEM T
39 Ban thuyb minh nay là mos b0 phOn hqp thanh va phcil dux doc cling yeti Rio aro tai chinh gill,' men dO
CONG TY Co PHAN CAP THOAT NU'ex KHANH HOA Dia chi: 58 Yersin, phu&ng Plum& Sai, thanh phi) Nha Trang, tinh Khanh Ma, Viet Nam BAO CAO TA1 CHINH GI>~TA NIEN DQ 6 thing du dm dm tai chinh ket Mac ngay 31 thang 12 nAm 2018 Ban thuyet minh No do till chinh gitta nien (10 theo)
Rai ro thanh khofin cua Cong ty chit yeu phat sinh t r viec cac tai sin tai chinh va nq phai tra tai chinh c6 cac thai diem dao han Lech nhau.
Cong ty quan ljf rtii ro thanh khoan thong qua cac bien phitp: thuang xuyen theo dai cac you ciu ve thanh toan hien tai va de kien trong twang lai de duy tri mgt luqng tien cling nha cac khoan vay mac pha hqp, giam sat dm 1u6ng tien phat sinh thec to vii de kien nham giam thieu anh huang do bien Ong cua lutmg tien.
Thai han thanh toan cua cac khoan nq tra tai chinh phi ?hai sinh (khong bao g6m lai phai tra) (lea tren thai han thanh toan theo hqp Bong va chua dtrqc chid khAu nhtr sau:
S$ cubs
Tfr 1 nAm tra' xu6ng
Tren 1 nAm d6n 5 nAm Tren 5 nAm COng
Phai tra ngtrol ban 22.321.176.414 22.321.176.414 Vay va nq 17.684.597.863 101.694.467.128 56.066.947.570 175.446.012.561 Cic khoan phai tra khac 22.060.379.709 4.193.771.308 26.254.151.017 COng 62.066.153.986 105.888.238.436 56.066.947.570 224.021.339.992
S6 dAu nAm Phai tra ngtrei ban 33.660.495.540 - 33.660.495.540 Vay va nq 32.280.216.985 84.458.467.128 56.066.947.570 172.805.631.683 Cac khoan phai tra kluic 5.344.999.565 4.193.771.308 - 9.538.770.873 COng 71.285.712.090 88.652.238.436 56.066.947.570 216.004.898.096
Ban T6ng Giam d6c cho ring mac d0, ro yeti viec tra nq la Cong ty c6 kha nang thanh toan cac khoan nq den han dung tien tir host dOng kinh doanh va tien thu hY cac tai san tai chinh dao hen. Cong ty c6 du kha nang tiep can cac nguOn von va cac khoan vay den han trong vong 12 thang c6 the ducfc gia han voi cac ben cho vay hien
3c. Rai ro rig 'ruling Rai ro thi trtrong la riti ro ma gia tri hqp ly hoc cac lung tien trong twang lai cua cong ce tai chinh se bien dOng theo nhang thay d6i cua gia thi truing.
Rui ro thi twang lien quan den host &Ong cua Cling ty risi ro !Ai suit va rui ro gia nguyen vat
Cac phttn tich ye dO nhay, cac danh gia dual day lien quan den tinh hinh tai chinh cua Cong ty tai ngay 30 thang 06 nam 2018 va ngay 31 thang 12 nam 2017 tren ca so gia tri nq thuin. Mac thay doi cua lai suit, gia nguyen vat lieu sir ding de phan tich dO nhay dtrqc dea tren viec danh gia kha nang c6 the xay ra trong vong mOt nam tai vii cac dieu kiOn quan sat &rot cua thi tnding tai thai diem hiOn tai.
Riii ro lai sucii Rui ro lai silk la rai ro ma gia tri hop ly hoc cac 1u6ng tien trong tuang lai cua cong ce tai chinh se bien Ong theo nhang thay d6i cua lai suit thi trtrang.
Rui ro !Ai suet cua Cong ty chit yeu lien quan den cac khoan tien girl c6 ky han co !Ai suAt thi n6i.
Bdn thuygt minh nay là nuN by phOn hop thimh vb phdi &roc doc cimg voi Boo coo the chinh Vita Men df)
40
'
• CONG TY Co' PHAN CAP THOAT NU&C KHANH Hem Dia chi: 58 Yersin, phirting Plurang Sai, thanh phi) Nha Trang, tinh Khanh 1-16a, Viet Nam BAO CAO TA1CIANH GIUA NIEN DO 6 thang diu ctia nAm tai chinh ke't thitc ngay 31 thang 12 nam 2018 Ban thuyet minh litgo cao tai chinh giera nien de (tiep theo)
Cong ty quan 1Y rui ro lai suat bang each phan tich tinh hinh thi trtrerng a dua ra cac quytt dinh hop IY trong vies chon tiled diem vay va ky han vay thich hqp nham c6 dtroc cac lai suat cOlgi nhat cling nhu duy tri co cau vay vai lai suat tha not va co (firth phis hop. --.c,
H -- MN
Cac cong et, tai chinh có lai suat tha not oh Cong ty chi co cac khoan tiEn giri co ky han vai 'Ai ivit, suat tha not tai ngay ket thnc ky ke toan la 53.156.729.554 VND (so din nam la 39.116.218.711 --,
VND). ;(..)A-1 ,,x` '1:,
Rid ro ye gia nguyen vat lieu Cong ty co raj ro ve su bien clang cua gia nguyen vat lieu. Cong ty quart ly rui ro ve gia nguyen vat lieu bang cach theo doi chat the cac thong tin va tinh hinh co lien quan ctia thi tnrong nham quart ly thai diem mua hang, ke hooch san xttAt va mirc hang ton kho mot each hop ly.
Cong ty chua sir dung cac cong cu phai sinh dam bao de phong ngira cac rtii ro vE gia nguyen vat lieu.
3d. Tizi san dam bdo Cong ty kitting co tai san tai chinh the chap cho cac don vi khac ciing nhu nhan tai san the chap tit cac don vi khac tai ngay 30 thang 06 nAm 2018 va tai ngay 31 thang 12 nam 2017.
4. Tai san tai chinh va nq phai tra tai chin!' Tai san tai chink Gia tri ghi so dm cac tai san tai chinh nhu sau:
So cmii ky Gia gOc Dir phong
SO diu nam Gia goc Thy phong
Ti& va cite khoan Wong duang tien 41.664.745.159 - 25.035.408.807 Cac khoan dau to nam giir den ngay die han 21.000.000.000 - 21.000.000.000 Phai thu khach hang 35.682.911.925 - 46.898.760.450 Cac khoan phai thu khac 463.922.800 - 306.687.885 COng 98.811.579.884 - 93.240.857.142
Np pluii Ird tai chinh Gia tri ghi so ctia no phai tra tai chinh nhu sau:
SO cukii ky So diu nam Phai tra nguiyi ban 22.321.176.414 33.660.495.540 Vay va nq 175.446.012.561 172.805.631.683 Cac khoan phai tra khac 26.254.151.017 9.538.770.873 Cong 224.021.339.992 216.004.898.096
Ban Tiing Giam dOc danh gia mirc (10 anh huerng do bien Ong dm lai suat den Iqi nhuan truck/sau thue va vein cho ser hint caa Citing ty la khong clang ice.
:C
Ban thuyet minh nay la mot ba phan hqp than!: va phai thrav dpc ding vai Belo cho tai chin!: gala nien do 41
rang, ngdy 26 thang 07 nam 2018
CON
CAP THOAT
KHANH BOA
....- Trait Thi Thu Ha Nguyz Van Quan Nguriri lap bieu
Ke toin trtro'ng Tran Van Huy Tong Clam doe
Ngay
ONG CHING VIEN
•
• CONG TY Co PHAN CAP THOAT NUtiC KHANH HoA Dia chi: 58 Yersin, phtrimg Phtrong Sai, thanh ph6 Nha Trang, tinh Khdnh H6a, ViOt Nam BAO CAO TAI CHiNH GICJA NIEN DQ 6 thdng dau cita nam tai chid k6t thtic ngay 31 thang 12 nam 2018 Ban thuytt minh Bat) cao tai chinh gifira nien dij (tiep theo)
GMtrihpp 1 Cong ty chtra xac dinh dtrqc gia tri hqp 1/ cua cac tai san tai chinh va nq phai tra tai chinh do Thong tu so 210/2009/17-BTC ngay 06 thang 11 nam 2009 dm BO Tai chinh ciing nhu ck quy dinh hien hanh chtra co Wang clan car the.
5. Str ki?n Oat sinh sau ngay ket thtic ky ke Wan Khong có su kien tong yeu nao phat sinh sau ngay ket thfic kjt ke toin yeu cAu phai dieu chinh so lieu hoc ding bo tren Bao cao tai chinh gicra nien dO.
4 CHUNG MIX BAN SAO DUNG V(I1 BAN CHINH
SO chang thkic 61/15..QuOn so...C2kCT/BS
44110 Tifidilittieffrow
Eton thuyit mink nay is mot be phan !pp thanh va phai duac dpc cung yeti Beto cdo lat chinh gtDa nien do 42