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TRANSCRIPT
C O N G T Y C O P H A N S I A M B R O T H E R S V I E T N A M
Toa nha Anna, khu C V P M Quang Trung,P. Tan Chanh H i e p , Q 1 2 , T P H C M Miu s6 BOl-DN
(Ban hanh theo Thdng tu s6 200/2014/TT-BTC ngay 22/12/2014 ciia Do Tai chinh)
BANG CAN DOI K E TOAN Tai ngay 30 thang 09 nam 2017
(Ap dung cho doanh nghiep dap ling gia djiih hoat dong lien tuc) Ban vi tinh: VND
T A I S A N Ma s6 Thuygt
minh S6 cuoi nam So dau nam
1 2 3 4 j 5
A. T A I SAN NGAN HAN 100 303,784,084,996 321,028,268,918
I . Tien va cac khoan ttfO'ng duffng tien n o 51,921,836,898 159,266,976,282
I .Tien i l l 31,921,836.898 102,266,976,282
2. Cac Ichoan tuang duang tien 112 20,000,000,000 57,000,000,000
I I . Dau tu' tai chfnh ngan han 120 6,069,159,290 4,979,154,050
1. Chung ichoan Icinh doanh 121 6,176,071.032 5,552,384,237
2. Du phong giam gia chung khoan Icinh doanh (*) 122 (106.911,742) (573.230.187)
3. Diu tu nam giiJ d6n ngay dao ban 123
I I I . Cac khoan phai thu ngan han 130 192,202,362,562 126,395,376,212
1. Phai thu ngan han cua Ichach hang 131 11,347,317.762 13,328,963,738
2. Tra truoc cho nguai ban ngan ban 132 73,077.282.346 27,349,003,705
3. Phai thu noi bo ngan han 133 107,532.310.987 61.689.000,000
- Phai thu noi bo 133G
4. Phai thu theo ti6n do lc6 hojch hgp dSng xay dung 134
5. Phai thu ve cho vay ngan h -n 135 265,754.111 10,243,050,610
6. Phai thu ngan han khac 136 6,703,866,843 20,492,039,956
7. Dy phong cac Ichoan phai thu ngan ban kho doi (*) 137 (6,736.226.499) (6,718,738.809)
8. Tai san thieu cho xu ly 139 12,057.012 12,057,012
IV. Hang ton kho 140 49,022,634,350 27,804,053,670
1. Hang ton kho 141 : 53,126,046,420 31,360,313,932
2. Dy phong giam gia hang ton kho (*) 149 (4,103,412,070) (3,556,260,262)
V. Tai san ngSn han khac 150 4,568,091,896 2,582,708,704
1. Chi phi tra truoc ngan han 151 1,206,468.831 1,837,154,059
2. Thug gia tri gia t&ig dugc khfiu trir 152 3,360,441,072 744,372,652
3. Thue va cac khoan khac phai thu Nha nuoc 153 1,181.993 1,181,993
4, Giao dich mua ban lai trai phieu Chinh phu 154
5. Tai san ngan han khac 155
B. TAI SAN DAI HAN 200 160,483,083,722 106,014,763,019
I . Cac khoan phiii thu dai han 210 80,569,626,038 78,950,353,672
1. Phai thu dai ban cua khach hang 211
2. Tra truoc cho nguoi ban dai ban 212
3. V6n kinh doanh a don vi true thuQC 213
4. Phai thu noi bo dai han
5. Phai thu ve cho vay dai han 6. Phai thu dai han l<chac
7. Du phong phai thu dai han kho doi (*)
I I . Th'i san co djnh 1. Tai san co dinh hiru hinh
- Nguyen gia
- Gia tri hao mon luy k6 (*)
2. Tai san co dinh thue tai chinh - Nguyen gia
- Gia tri hao mon luy ke (*)
3. Tai san c6 dinh v6 hinh
- Nguyen gia
- Gia tri hao mon luy kg (*)
I I I . Bat done siin dau tir
- Nguyen gia
- Gia tri hao mon luy ke (*)
IV. Tai san do dang dai han
1. Chi phi san xudt. kinh doanh do dang dai han
2. Chi phi xay dung co ban da dang
V. Dau tu' tai chinh dai han
1. Dau tu vao cong ty con
2. Dau tu vao cong ty lien doanh, lien ket
3. Dau tu gop von vao don vi khac
4. Du phong dau tu tai chinh dai h^n (*)
5. Dau tu nam giir den ngay dao han
VI . Tai san dai han khac
1. Chi phi tra truoc dai han
2. Tai san thue thu nhap hoan lai
3. Thiet bi, vat tu, phu tung thay the dai hgn
4. Tai san dai han khac
TONG CONG T A I SAN (270 = 100 + 200)
214 215 216 219
220 221
222
223
224
225
226
227
228
229
230
231
232
240
241
242
250
251
252
253
254
255
260
261
262
263
268
270
80,379,642.038
189,984.000
12,708,598,396 12,216,787.765
140,351,668,931 (128,134,881.166)
491,810.631
3,587.481,720
(3.095.671.089)
61,818,031,100
61,818,031,100
5,386,828,188
2,548,884.323
2,837,943.865
78,594,050,038
356.303,634
9,870,919,928 7,888,425,411
133,280,218,750
(125.391,793,339)
1.385.999.999
1,890,000,000
(504.000,001)
596,494,518
3,587,481,720
(2.990.987.202)
13,924,874,356
13,924,874.356
3,268,615,063
583,437,466
2.685,177.597
464,267,168,718 427,043,031,937
N G U O N V O N Ma s6i Thuyet minh So cuoi nam Dau nam
C. NO PHAI TRA
I . No ngan han
1. Phai tra nguoi ban ngan han
2. Nguoi mua tra tien truoc ngin han
3. Thue va cac khoan phai nop nha nude
4. Phai tra nguoi lao dong
5. Chi phi phai tra ngin han
6. Phai tra noi bo ngan han
300
310
311
312
313
314
315
316
113,720,904,024
112,086,058,253
20,095,756,262
197.037.007
926.055.4 12
2,362,949.099
3,149,833,952
""38,581,455,573
108,166,966,364
104,577,637,345
2,798,594.334
336.039,410
1.879,797.468
2,287,249.740
4,100.922,459
52,824,062,005
7. Phai tra theo tien do Ice hoach hgp dong xay dirn^
8. Doanh thu chua thuc hien ngin han
9. Phai tra ngin han ichac
10. Vay va ng thue tai chinh ngin han
11. Du phong phai tra ngin 12. Quy khen thuang, phuc Igi
13. Quy binh on gia
14. Giao djch mua ban lai trai phieu Chinh phu
11. No dai han
1. Phai tra ngucri ban dai han
2. Nguoi mua tra tien truoc dai han
3. Chi phi phai tra dai han
4. Phai tra noi bo vg v6n kinh doanh
5. Phai tra noi bo dai han
6. Doanh thu chira thuc hien dai han
7. Phai tra dai han khac
. Vay va ng thue tai chinh dai han
9. Trai phieu chuyen doi
0. Co phieu uu dai
1. Thue thu nhap hoan lai phai tra
12. Dy phong phai tra dai han
13. Quy phat trien khoa hoc, cong nghe
D. VON CHU SO HUU
1. Von chu SO' huu
. Von gop ciia chu so huu
- C6 phiSu pho thong co quygn bieu quylt
- C6 phi6u uu dai
2. Thang du v6n co phan
3. Quyen chon chuyen doi trai phieu
4. V6n khac cua chii so hiJu
5. C6 phigu quy(*)
6. Chenh lech danh gia lai tai san
7. Chenh lech ty gia hoi doai
8. Quy dau tu phat trien
9. Quy ho trg sap xep doanh nghiep
10. Quy khac thuoc von chii so huu
11. Lgi nhuan sau thue chua phan phoi
- LNST chua phan phoi luy ke den cuoi ky truoc
- LNST chua phan ph6i ky nay
- LNST chua phan phoi
12. Ngu6n v6n ihu tu X D C B
I I . Nguon kinh phi vft quy khac
1. Nguon kinh phi
2. Nguon kinh phi da hinh thanh T SCD
TONG CONG NGUON VON (440 = 300 + 400)
317
318
319
320
321
322
323
324
330 331
332
333
334
335
336
337
338
339
340
341
342
343
400
410
411
4 ! l a
411b
412
413
414
415
416
417
418
419
420
421
421a
421b
421c
422
430
431
432
440
18,289,240,947 2,418,929,148
28,483,730,001 37,932,042,781
1,634,845,771
117.000.000
1,333,333.021
184.512.750
350,546,264,694
350,546,264,694
205,400,000.000
205,400.000,000
94,625.673.463
(600,000,000)
3,589,329,019
117.000,000
3.472.329.019
318,876,065,573
318,876,065,573
205,400,000,000
205,400,000,000
94.625.673.463
(600,000,000)
14,594.981.065 14,594.981,065
36,525.610.166
30,895.411.045
5,630,199.121
4,855,411,045
4,855,411,045
464,267,168,718 427,043,031,937,
LQP ngay thdng ..'.0. nam .:^.?r
C O N G T Y C O P H A N S I A M B R O T H E R S V I E T NAM
Toa nha Anna, khu C V P M Quang Trung,P. Tan Chanh Hiep ,Q12 ,TPHCM
K E T Q U A S A N X U A T K I N H D O A N H ( D A N G D A Y D U ) Quy 3 nam 17
M l u so B02-DN Ban hanh theo QD s6 15/2006/QD-BTC
ngay 20/03/2006 cua Bo truang BTC
Don vi tinh: Dong Viet Nam
Chi' tieu M a so Thuyet
minh
Quy 3 nam 17 Luy ke tu- dau nam nay den cu6l quy nay Chi' tieu M a so
Thuyet minh
Nam nay Nam truoc Nam nay Nam truoc
1 2 3 4 5 6 7 1. Doanh thu ban hang va cung cap dich vu 01
2. C a c khoan giam tru' 02
3. Doanh thu thuan ve ban hang va cung cap dich vu (10 = 01 - 10 02)
4. G ia von hang ban 11
5. Loi nhuan gop ban hang va cung cap djch vu (20 = 1 0 - 1 1 ) 20
6. Doanh thu hoat dong tai chinh 21
7. Chi phi tai chinh 22
- Trong do: Lai vay phai tra 23
8. C h i phi ban hang 24
9. C h i phi quan ly doanh nghiep 25
10. L o i nhuan thuan tu hoat dong kinh doanh 30 = 20 + (21 - 22) - 30 (24 + 25) 11. Thu nhap khac 31
12. C h i phi khac 32
13. Lgi nhuan khac (40 = 31 -32) 40
14. Tong loi nhuan ke toan truoc thue (50 = 30 + 40) 50
15. Chi phi thu6 T N D N hien hanh 51
16. Chi p h i t h u l T N D N hoan lai 52
17. L o i nhuan sau thue thu nhap doanh nghiep (60 = 50 - 51 - 52) 60
18. L a i C O ' ban tren co phieu 70
VI.25
VI.27
Vl.26
Vi.28
67,276,109,087 45,830,142,967
^ 198,390,911
67,077,718,176 45,830,142,967
55,377,146,887 30,511,654,892
11,700,571,289 15,318,488,075
VI.30
\0
309,308,608
247,437,148
310,179,835
2,354,739,384
7,036,036,054
2,371,667,311
43,528,725
6,790,588
36,738,137
2,408,405,448
565.578,128
(64,623,133)
1,907,450,453
975,988,795
1,704,986,033
743,793,039
3,815,740,022
8,583,560,212
2,190,190,603
3,165,468
3,165,468
2,193,356,071
1,074,760,248
1,118,595,823
158,162,866,750
198,390,911
157,964,475,839
124,644,741,726
33,319,734,113
2,165,884,367
1,639,527,285
1,735,488,528
6,034,478,999
21,023,042,281
" 6,788,569,915
48,406,516
(319.102,622)
367,509,138
7,156,079,053
1,678,646,200
(152,766,268)
5,630,199,121
116,844,236
26,000;
116,818,23]
84
32,359,765,''
2,183,804,519
4,731,715,829
2,401,457,047
6,280,723,939
20,865,325,524
2,665,805,155
11,044,217
826,512,520
(815,468,303)
1,850,336,852
2,901,759,883
(155,429,046)
(895,993,985)
Ki toan trirong (Ky, ho ten)
Lap ngayX^. thdng nam .-M^^T^i
C O N G T Y C 6 P H A N S I A M B R O T H E R S V I | T N A M
T 6 a n h a A n n a , k h u C V P M Q u a n g T r u n g , P . T S n C h i n h H i ? | ) , Q 1 2 , T P H C M
M a u s6 B 0 3 - D N
(Bun hanh Ihm Thdng lir so 200!2014 'n-BTC ngiiy
22.12,2014 ciia jSp Tai chinh)
BAO CAO LlTU CHUYEN TIEN T E ( T h e o p h u o n g p h a p g i a n tiep)
Q u y 3 n i S m 2 0 1 7
B a n vi t i nh : V N D
C h i t ieu M S so T h u y e t
m i n h N a m n a y N a m t r u o c
1 2 3 4 5
I . Lu-u c h u y e n tien tii- hoat d o n g k i n h d o a n h
1. L g i n h u a n tru'O'c t h u c 0 1 2 ,408 ,405 ,448 2 , 1 9 3 , 3 5 6 , 0 7 1
2. B i e u c h i n h cho cilc k h o a n
- K h S u hao T S C D v a B D S D T
- C a c khoan d u p h o n g
- L a i , 16 c h e n h l e c h ty g i a ho i doa i do d a n h g i a lai c f c k h o ^ m y c tifin t
CO goc ngoai te
- L a i , 16 tir hoat dong dau t u
- C h i ph i lai v a y
- C a c k h o a n d i e u c h i n h k h a c
3. L o i nhui in k inh d o a n h t r u o c t h a y dfii v 6 n l u u d o n g
- T a n g , g i a m cac k h o a n pha i thu
- T a n g , g i a m hang ton k h o
- T a n g , g i a m c a c khoan pha i tra ( k h o n g ke l a i vay phai tra, thu6 thu
nhap phai nop)
- T a n g , g ia in c h i ph i tra t ruoc
- T a n g , g i a m c h i i n g k h o a n k m h doanh
ien lai v a y da tra
- T h u e thu nhap doanh nghiep da nop
- T i e n thu k h a c tir hoat dong k i n h d o a n h
- T i g n c h i k h a c tir hoat dong k i n h d o a n h
L u u c h u y e n tien t h u a n tii- hoat d g n g k i n h d o a n h
I I . L u u c h u y e n t iCn t i r ho.at d o n g d a u tu-
1, T i e n c h i de m u a s i in i , x a \ d u n g T S C D v a c a c T S da i hgn k h a c
2. T i e n thu tit thanh ly , n h u o n g ban T S C D v a c a c ta i s an d a i h a n k h a c
3. T i e n c h i cho v a y , m u a c a c c o n g c i i n g c t ja dom v j k h 4 c
4. T i e n thu hoi cho vay , ban lai c a c c o n g c u n g c i j a dcm v i k h a c
5. T i e n c h i dau t u gop v 6 n vao d o n v j k h a c
6. T i S n thu ho i d S u t u gop v 6 n v a o d a n v j k h i c
7. T i e n thu lai cho vay , c 6 tire v a lg i n h u a n d u g c c h i a
L u u c h u y e n t ien t h u a n t i l ' hoa t d o n g d a u tU"
I I I . L u u c h u y e n t ien t i i ' hoa t d i ) n g t a i c h i n h
1. T i e n thu tir phat h a n h c 6 p h i e u , n h a n v o n gop c i i a c h u s a h i r u
2. T i e n c h i tra von gop cho cac c h u s a h i r u , m u a la i c 6 p h i l u c i i a d o a n h
nghiep da phat hanh
3. T i e n thu tir di v a y
4. T i e n c h i tra n g goc v a y
5. T i e n c h i t ra n g thue tai c h i n h
6. C o tire, lg i nhuan da tra cho c h i i s o htJu
L u u c h u y e n t i en t h u a n t i r boa t d o n g tai c h f n h
0 2
0 3
0 4
0 5
0 6
0 7
08
0 9
10
IT 12
13
14
15
16
To"
2 1
2 2
2 3
2 4
2 5
2 6
2 7
3 0
L u u c h u y e n tien t h u a n t r o n g ky ( 5 0 = 2 0 + 3 0 + 4 0 )
T i e n va tu'ong du'o'ug tien dau ky
A n h h u g n g c i i a thay doi ty g ia h6 i doa i quy d 6 i ngo^i te
3 1
3 2
3 3
3 4
3 5
3 6
4 0
T 5 0
6 0
6 1
9 5 1 , 3 3 9 , 6 1 5
( 1 9 7 , 1 2 3 , 7 0 8 )
1 7 , 4 9 3 , 9 3 0 j
( 1 7 8 , 2 0 6 , 8 5 3 ) "
3 1 0 , 1 7 9 , 8 3 5
3 , 3 1 2 , 0 8 8 , 2 6 7
2 , 7 5 3 , 8 3 4 , 6 3 3
( 2 4 , 1 4 6 , 6 2 5 , 6 2 2 )
2 , 9 0 9 , 8 2 5 , 7 4 9
3 5 7 , 3 6 1 , 0 4 9
( 6 1 6 . 2 4 1 , 5 3 2 )
( 3 1 0 , 1 7 9 , 8 3 5 )
6 0 0 , 0 0 0 , 0 0 0
1 1 , 0 6 9 , 9 0 6 , 8 5 3
( 4 , 0 7 0 , 0 3 0 , 4 3 8 )
( 3 9 , 8 8 9 , 6 3 1 , 3 3 3 )
6 , 7 9 0 , 5 8 8
1 6 , 8 1 3 , 0 0 0
( 3 9 , 8 6 6 , 0 2 7 , 7 4 5 )
2 8 , 4 8 3 , 7 3 0 , 0 0 0
( 9 , 7 9 3 , 5 5 2 , 0 6 6 )
( 2 3 , 1 2 9 , 1 8 3 , 8 0 0 )
( 4 , 4 3 9 , 0 0 5 , 8 6 6 )
( 4 8 , 3 7 5 , 0 6 4 , 0 4 9 )
100 ,308 ,286 ,066
( 1 1 . 3 8 5 , 1 1 9 )
1 , 9 1 8 , 2 5 2 , 5 9 1
4 9 , 7 1 2 , 3 8 8
1 , 7 9 2 , 1 7 0 , 2 4 3
3 9 0 , 4 9 3 , 9 3 7 )
( 7 4 3 , 7 9 3 , 0 3 9 )
3 , 8 1 9 , 2 0 4 , 3 1 7
2 4 , 1 7 8 , 6 1 4 ,
3 , 2 8 2 , 6 1 1 , 3 0 0
( 4 5 , 6 5 2 , 8 6 8 , 3 8 2 )
( 4 4 0 , 7 5 5 , 7 1 5 )
( 6 6 8 , 5 9 9 , 1 3 9 )
1 3 6 , 0 1 6 , 6 7 4 , 8 3 2
( 2 , 2 3 3 , 3 9 2 , 5 1 2 )
1 1 8 , 3 0 1 , 4 8 9 , 5 6 9
7 6 1 , 9 2 3 , 9 9 8
7 6 1 , 9 2 3 , 9 9 8
( 4 0 , 2 5 5 , 5 0 0
2 4 , 9 8 6 , 8 3 2 , 0 2 9
( 2 3 , 1 5 5 , 6 1 4 , 3 3 8 )
( 1 3 8 , 9 9 6 , 0 0 0 )
1 , 6 5 1 , 9 6 6 , 1 9 1
1 2 0 , 7 1 5 , 3 7 9 , 7 5 8
4 3 , 3 4 0 , 9 2 9 , 9 7 0
T i e n va t u o n g d u o n g tiC'n cufli ky ( 7 0 = 5 0 + 6 0 + 6 1 ) 7 0 5 1 , 9 2 1 , 8 3 6 , 8 9 8 1 6 4 , 0 5 6 , 3 0 9 , 7 2 8
IS:
I4pngdy^. thdng ndm 2017
4
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C O N G T V C 6 P H A N S I A M B R O T H E R S V I E T N A M
M a u so B 0 9 - D N (lian hanh theo Thong he so 200 20 J4 IT-BTC
ngay 22/I2'20l4 cua Bo Tai chinh)
T H U Y E T M I N H B A O C A O T A I C H I N H Ket thuc t^i ngay 30 thdng 09 nam 2017
I - D a c d i e m hoa t d ^ i i g c u a d o a n h ngh iep
I . D o n v i bao c a o
( a ) H i n h t h i r c sor h u i i v o n
C o n g l y C P S i a m Bro thers V ip t N a m ( " C o n g t y " ) l a mot cong l y co phan d\i<?c thanh l^p t^i V i ^ t N a m .
( b ) H o a t d o n g c h i n h
C a c ho^t d p n g ch inh c u a C o n g ty la :
• S a n xuat c a c lo^ i day P P , day P E , day th img ben dung trong nong ngir nghiep;
• S a n xuat c a c phi,i k i e n , dung ci,i, t rang thiet bi bang nlura dung trong nong ngir nghiep;
• S a n xuat v a phai trien phan m e m may t inh; v a
• T l n r c h i c n q u y c n nhgp k h a u , quycn xu3t k h a u v a quy6n phan phoi c a c mat hang s t i d^ing trong ITnh v \ rc nong ngir nghiep.
C o n g t>' CO mot TrM S a C h i n l i l a i Ida nha A n n a , so 10, CWPM Q u a n g T r u n g , P . T a n C h a n h H i e p , Q. 12. T P H C M , V i ^ t N a m
( " T r i i s a c h i n h " ) theo gi5y phep dau tir so 1 3 2 1 / G P d o I J y R a n Nhan D a n T P H C M cap ngay 18 thang 7 nSm 1995 trong thai gian ." 0 nam k e tir ngay c5p giSy phep dau t i r . .
( c ) C 'hu k y S i in x u a t k i n h d o a n h thong thuoTig
C h u k> san .\uat k inh doang thong thircnig c i i a C o n g ty nam trong pham v i 12 thang
/ / . C o ' so l a p bao cao t a i c h i n h
( a ) T u y c n bo v e t u a n t h i i
L3ao cav) tai ch inh ket thuc ngay 30 /09 /2017 tuan thi i cac quy dinh co lien quan c i i a C h e do kc loan doanh nghiep va cac qu> dinh phap ly c o l ien quan,.
( b ) C o s<) d o l u o n g
R a o cao l a i ch inh , trir bao cao lira ch i iven tien tc , du<,rc kip ireii c a s a don tich theo nguycn tac gia goc, B a o cao Urn chuyen l ien le dirg^c Igp theo phirang phap gian t icp.
( c ) K y k e t o a n n a m
K y k c loan n S m c i ia C o n g ty la lir ngay 1 thang 1 den ngay .i I thang 12.
( d ) Do-n v j t i e n t k e toan v a d o n vj t i en te t r i n h b a y t r o n g bao c a o
D o n Vj tien te k e loan c u a C o n g ty la D o n g V i e t N a m ( " V N D " ) , c i l ng la dcm v i tien tc dircrc sir dung cho nigc dic l i lap \ ' : i tr inh bay bao cao tai clu'nh.
in. A p d u n g H u o n g d a n C h e do k c toan D o a n h n g h i e p m o i b a n h a n h
N g a \2 thang 12 nam 201 1. T a i ch inh ban hanh T h o i i g tir s6 2 0 0 / 2 0 M A T T - B T C htrorng d^n C h e dp K e toan Doanh nghiep ( " T h o n g Ur 2 0 0 " ) .
"Ihoi ig i n 2 0 0 thay the cho q i i \h i n r a c day ve C h e do K c uian Doanh nghiep ban hanh i h c o Q i i v c i dinh so 1 5 / 2 0 0 6 / Q D - } i T C ngay 20 thang 3 nrini 2006 va
T h o n g tir s o 2 4 4 / 2 0 0 9 / T T - i i ! ( " i igav 31 thang 12 nam 200') cua lie) Tai ch inh , T h o i i g :ir 200 co hicu hrc sau 45 ngay k c lir ngay k y v a ap dung cho k \c loan nam bat dau tir i ioac
sau ngay I thang I nam 2 0 1 5 .
K e tir ngay 1 thang I nam 2 0 1 5 , C o n g ty da ap dung phi hoi to c a c quy djnh c u a thong tir 200 Nhfrng thay doi quan trong i rong ch inh sach k e loan c i i a C o n g ty v a cac anh lurcmg
den bao c a o tai ch inh c i i a C o n g ty neu co du<7c tr inh bay trong cac thuyet minh bao cao tai chinh sau day .
I V . T 6 m tat n h i h t g c h i n h s a c h k c to^n c h u y e u
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(f) T a i san c6 d inh h u u hinh
Nguyen gid
T a i sai l co d inh hCru hinh dir(,Tc the hicn theo nguycn gia trir di gia tri hao nion Ifiy ke . Nguyen gia tai san co dinh him hinh hao gdin gia mua, thuc nhap k h a u . c a c loai thue mua hang
khong hoan la i v a ch i pin' hen (juan true lidp da dira tai san den v i t r i va trang thai hoat dong cho muc d ich da dir kidn, c a c c h i phi phat sinh sau khi tai san co dinh h in i hinh da dira
vao hoat dong nhir c! i i phi sira c h u a , bao ducrng va dai tu d i ryc ghi nl ian vao bao cao ket qua hogi dong k inh doanii trong k y ma ch i phi phat sinh 1 rong c a c tnrcmg hof[3 co \ht ch in ig
minh myt e a c h i d rang cac khoan ch i phi nay lam gia tang Icn ich k i n h te trong tircnig lai dir tinh thu dircrc tir v i ce sir dung tai san co dinh hiru hinh virat tren mire hoat dong tieu chuan
tiieo niiir d a n h gia ban dau, thi cac ch i phi nay d u o c von hoa nhu- mot khoan nguyen gia tang them c i i a l a i san co d inh hfru l i in l i .
Khau hao
K h a u hao d i roc tinh theo i ih i ro i ig pl iap dirtrng thang d^ra tren thai gian hfru d^ing irac tinii c i i a tai san co dinh hfru hinh. T h a i gian hiru d^ing i r ac ti i i l i nhir sau:
• N h a c i r a 5-20 nS in
• N l i a x u c m g v a m a y moc 2-13 n S m
• T h i e t bj v S n phong 3-8 nam
• P h i r a n g t ien v a n chuyen 5-10 nam
T a i san co d j n h h u u hinh thue tai c h i n h
C a c hop dong ihue diroc phan loai la thuc l a i ch inh ncu theo c a c d i eu khoan c i i a hop dong, C o n g ty da nhgn phan Icm r i i i ro v a Ion i c h gan l ien v a i quyen s a hiru. T a i san co dinh hi ju
i i inl i d i ro i h inh thirc thuc tai c l i inh d i r ac the hien bang so tien t i rang du-ac v a i so thap hem giira gia tri hop ly c i i a l a i san c o dinh v a gia tri hien tai cua c a c khoan tien thue toi t l i i^u , t inh
tai tha i d i e m bat dau thue, trir di gia tri hoa mon l i iy ke ,
K J i a u hao c i i a tai san thue tai ch inh d i r ac hych toan theo phirang phap diroi ig ihAng dua tren tha i gian hui i dung u a c tinh c i i a tai san ihue la i clu'nh r i i o i gian hCm dyng irdc tinh c i i a
tai san thuc ta i ch inh nhal quan v d i tai san co dinh ht>u hinh d u a c n c u trong phan chinh sach ke loan.
(h) tai san co d j n h vo h i n h
(i) Quyen sir dung ddf
Q u y c n sir d\nig dat gom co
• Q u y e n sir dung dat diroc N h a mrdc giao co thu tien sir dtii ig dat;
• Q u y e n sir dung dai nhan chuyen nlurong lur)) phap
• Q u y e n sir d^ng dat ttiiie tr irdc ngay co hie i i lire cua 1 uai dat dai nam 2003 ma tien thuc dat da dugc tni i i i ioc cho l i i d i han dai !urn 5 nam va diroc c a quan co thcni quyen c<ip g i^y
c h i m g nhan qu>'cn sir dung dat
Q u y e n sir dung dat diroc the hien theo n g u } e n gia trir gia tri hao mon ICiy ke, Nguyen gia ban dau c i i a qu>'cn sir dung dat bao goni gia mua v a cac chi phi l ien quan trirc tiep tdi v i ce
CO d i r ac q u y c n sir d\ing 6k. K h a u hao d i roc l inh theo phirmig phap d u a n g thSng trong thai gian 20 den 50 nam. .
(ii) Phin mem may vi tinh
G i a mua c i i a phan m e m m a y v i t inii mo i ma plian m e m nay khong phai la mot bo phan gSn ket v d i phan c in ig co hen quan l l i i d i roc von lioa v a hacii loan nhir tai san co dinh vo hinh,
piian m e m m; i \ l inh d u a c tinh khau hao ihco phtrimg pliap dtr img thilng trong v i ing 3 nam.
( i ) X i i y d i r n i : t ( / han do d a n g
X a y dung c»i h.ii: da dang phan anh cac kl ioun chi phi x a y dung c h u a duac hoan thanh. K h o n g tinh khau li;io cho x a y d tmg d d dang trong qua trinh x a y dui ig .
( j ) C h i p h i t r a t r u o c d a i h a n
(i) Chi phi dat ira tric&c
C h i phi dat ( r a t n r ac bao goni tiC'ii thuc dat tra tnrcrc, k e ca c ac khoan hen quan den diit thue m a C o n g ly da nlian d u ^ c giay chi'nig nhan quycn sir d^ng dat nh img k i iong dii d ieu k i c n ghi nhan tai san co dinh v o hinh theo T h o n g tu so 4 5 / 2 0 l 3 A r T - B T C do BQ T a i C h i n h ban hanh ngay 2 5 (hang 4 nam 2 0 1 3 Hi rdng dan elie dp quan ly , sir dung v a trieh khau hao tai s an CO d inh , v a c a c ch i phi phat sinh khac hen quan den v i c e bao dam cho v ice sir dung dat thuc. C a c chi phi nay dugc phan bo vao bao cao ket qua ho?t dong k in l i doanh theo ph i r ang phap dirdng th^ng di,ra tren tha i han c i i a hop ddng thue d^t tir 20 den 5 0 nSm
(ii) Cong Lit vd dung cu
C o n g c u \ 'a dung c u bao gom cac tai san C o n g ty nam gifr dc sir dung trong (]ua trinh hoat d y n g k in l i doanh binh thirong v d i nguycn gia cita moi tai san tliap han 3 0 t r icu V N D v a do do khong du dieu k ien ghi nhan la tai san co dinh theo T h o n g t u s6 4 5 / 2 0 1 3 / T T - B T C ngay 2 5 thang 4 nam 2 0 1 3 c i i a B d T a i C h i n h . Nguyen gia c i i a C o n g c u v a dung c u diroc phan bd theo phir{rng phap dir tmg t i i5ng trong t l idi gian 2 nSm.
( k ) C a c k h o a n ph i i l t ra nguxVi ban v a c a c khoan phai t ra k h a c
C a c k h o a n phai tra ngirdi ban v a k i ioan phai t ra k h a c the hien theo nguyen gia .
( I ) Du- phong
M o t k i ioan i\\x phong d i roc ghi nhCm neu, do kct qua c i i a mdl s u k ien trong qua khir , C o n g ty c d ngliTa vu phap ly hien tai hoac l ien ddi co tiie irdc tinh mot each dang tin c a y , v a c l iSc
c i i a n se l am giam siit cac lo i i c h k inh tc trong tircmg lai de thanh toan cac ki ioan phai tra do nghTa vu do, K h o a n d u pl idng d u a c x a c dinh bang cac i i chic t k h a u ddng tien d u k ien phai
t ra t rong t u a n g lai v d i ty le chiet k h a u tr irdc thue phan anh danh gia c i i a thj trirdng d thai d i e m h ien tgi ve gia tri t ha i gian c i i a tien v a ri i i ro c u th^ ciia khoan no dd .
Dv phong tr^ c&p (hoi viec
T h e o B d liiat L a o dong V i e t N a m , kh i nhan \n l am v i e c cho cong ty tir 12 thang t rd len ( "nhan v i c i i du d ieu k i e n " ) t u nguycn cha in dirt hop d6ng lao dong c i i a minh thi ben sir dung lao dong phai thanh toan t ien t ro cap thoi v i ce cho nhan v i c n do tinh dua tren so nam lam vn'ec v a nn'rc hr(Tng tai tha i d iem thdi \ ' iec c i i a nhan vien dd. D u phong t r a cap thdi v i e c d i r a c lap tren c d s d mire l u a n g l i ien tai c i ia nhan v i e n v a thdi gian lio lam v iec ci io C o n g ty.
T h e o L u a t FJao hiem \ ho i , k e tir nga\ I thang 1 nam 2009, C o n g t\ v a cac nhan v i c n phai ddng vao quy bao h iem that nghiep do B a o h iem x a lidi V i e t N a m quan l y V d i v i e c ap dung c h c do hao litem that nghiep, C o n g iy khong phai lap d u phong t rg cap thoi v ice cho thdi gian lam \c cua nhan v i e n sau nga\ 1 tiiang I nam 2009. T u y nhien, I r a cap thdi v i c e pha i tra cho cac nhan \ i e n d i i d i eu k i e n !nen ed tai thdi d iem 3 0 thang 0 9 nam 2 0 1 7 s c d i rac x a c dinh dua tren so nam l am v iec c i i a nhan \n d u a c tin!i den 3 1 thang 12 nam 2 0 0 8 v a n i i rc l i R m u hinh quan cua ho trong v d n g 6 l i i ang tn rdc thdi d iem thdi v i ec .
( n i ) V o n en ph i i n
(i) Co phieu pho thong
C h i phi phat s inh l ien quan t rue t icp den \-icc phat hanh c d pli ieu, trir di anii lurang time, dirge glii g iam vao ti iang dir von co phan
(ii) Mua lai va pitdt hanh lai co phieu phd titdng (co phieu quy)
K h i mua kii c d phieu da dirge ghi nhan ki \ o n c iu i s d hu'u, gi.i trj thanh toan bao gom cae chi piii l ien i |uan ir irc t icp, trir di thuc, tlirgc ghi giam Vcio von chi i s d huu. C o phieu da mua
la i dirge phan loai la c d phieu quy trong phan von ch i i s d hiru. K i i i co pli ieu quy diroc ban ra sau dd (])hal hanh l a i ) , g ia von c i ia co phieu phat hanh la i dugc x a c dinii theo plurcmg
pl iap binh quan gia qu>'en. C h e n h lech giCra gia t i i khoan nhan dirge v a gia von c i i a cd phieu phat hanh lyi dirge trinh bay trong thang d u vdn cd phan.
(n) P h a n loai cac cong cu tai c h i n h
Nh; i in i i iuc d i ch duy nhat l a c u n g cap Hu'ing i m thuyet minh ve tarn quan trong c i i a cac cong c u tai c i i inl i doi \ d i t inh hinh la i c l i inh \i kc i qua hoat ddng k inh doanh cua cong l y v a
tinh clifii \i ni irc dd n i i ro phai s inh itr cac c o n g c u la i c l i i n l i . C o n g ty phan loai cac cong c u tai chinh nlur s;ur
(i) Tdi sdu tdi chinh
Tu! san hii chinh dm/cxdc djnfi ihco i^io in hi/p dong hap ty il}on<^ qua Hdo cao kel qua hoai dow: kinh doanh
T a i san tai ch inh dirge x a c d inh tlie«i gi.i n i hgi^ ddng hgp ly thong qua B a o cao ket qua hoat ddng k m h doanh la mgt tai san tai c l i i i ih ihda man mgl trong cac dieu k ien sau:
- T a i sai l i a i ch inh dirge B a n G i a m doc piian loai vao nl idm nam giir dc kmh doanh. T a i san la i chinh diii.rc | )han loai vao i i l iom ii ; im giir de k inh doanh, neu:
+ tai san dirgrc m u a ch i i y e u cho mue d ich ban lai trong thdi gian ngan;
+ CO bang c h i m g vd v i c e k i n h doanh cdng CM dd nhkm muc d ich thu lgi ng<in han ; l io$c
+ la cong eu l a i ch inh phai s inh ( ngoai irir cac cong c u l a i chinh phai sinh dirge .\ac dinh la mot hgp ddng bao lanh tai chinh lio<1c mot cdng c u phong ngua n i i ro h ieu qua)
- T a i thdi d i e m ghi nhan ban dau, C o n g \ p xep l a i chinh vao nhom phan anh theo gia tri htrp ddng h(,Ti) ly thdng qua dinli theo gia tri hgp ddng hoj : ly thdng qua B a o cao ket qua
hoat ddng k tnh doanh
Cac khoan ildii nc nam gnc den ngay dao han
C a c khoan d a u t u nam gi i r den ngay dao han l a c a c tai san l a i ch inh phi phai s inh v d i cac khoan thanh toan co d inh hoac co the x a c dinh v a ed k y dao han co dinh ma cdng l y c d y djnh
va CO kha nSng gifr den ngay dao hgn, ngogi trir:
+ C a c l a i s an tai c h i n h m a tgi thdi d iem ghi nhan ban dau da dirge C d n g ty xep vao nhom x a c dinh theo gia Irj hgp l y thong qua dinh theo gia trj hgp dong hgp ly thdng qua B a o cao
ket qua hoat d p n g k i n h doanh
+ cac tai s an l a i ch inh da di rge C d n g ty xep vao nhom sSn sang de ban; v a
+ cac tai san tai ch inh i h d a m a n dinh nghTa ve c a c khoan cho v a y v a phai thu
Cac khoan cho vay va phai thu
C a c khoan c h o v a y v a phai thu la cac lai san tai chi'nh phi phai s inh v d i c a c khoan thanh loan c d dinh ho^c co the x a c dinh v a khong dirge n i em yet tren thj t rudng , ngoai trir:
+ cac khoan m a C d n g l y c d y djnh ban ngay hoac se ban trong tucmg lai gan d u g c phan loai la tai san nAin gifr v i muc d i ch k inh doanh, v a c a c l o ^ i ma tgi thdi didm ghi nhan ban dau
dugc C d n g t y x e p vao n h o m x a c dinh theo g ia t r i hgp ly thdng qua B a o cao ket qua liogt ddng k inh doanh;
+ cac khoan d u g c C d n g ty x e p vao nhdm san sang de ban lgi thdi d iem ghi nhgn ban d4u; hoac
+ c a c khoan m a c d n g l y ed the khong thu hoi d u g c phan Idn gia trj dau t u ban dau , khong phai do suy g iam chat l u g n g tin dung, va d u g c phan loai vao nhdm s&n sang d l ban.
Ten .sun lai chinh san sang de han
T a i san tai c h i n h san sang dc b;in la cac tai san tai ch inh phi phai sinh d u g c x a c djnh la san sang dc ban hoac khong d u g c phan loai la :
- eac tai san tai ch inh x a c djnh theo i ' la i r i h(Tp l y thdng (jiia H;io cao ket qua hoat dong k inh doanh.
- cac khoan dau tir nam g i u den ngay dao han , hoac
- cac k i ioan c h o v a y v a phai l lu i
( i i ) Ntf p h a i t r a t a i c h i n h
No phai ira lui cliinh dirac xdc dinh ilici gid iri hop ly lliong ipja Bao cao kef (pid haul dong kmh dounh
N g piiai tra tai ch inh d u g c x a c dinh \\KO gta trj hgp ly thong qua B a o cao kct qua hoyt dgng k m h doanh la mot khoan no phai tra tai ch inh ihda man trong cac d ieu k i en sau:
• N o pbai tni tai ch inh dirge B a n ( l i a m doc phan loai vao nhdm nam giir de k in l i doanh, Md( khoant ng phai tra tai c l i inh dirtrc phan loai vao nh6ni n;im gifr de k inh doanh neu:
^ k i ioan n g d d d u g c tao r a c h i i >cu cho muc d i ch mua lai trong thdi gian ngSn;
cd hang c h i m g ve v i ce k i n h d^anh cdng c u dd nham iiuic dich thu k n ngSn han; hoac
! ki cong c u u i i ch inh phai s in ' i : I ^ S U M I irir cac cdng cu i . i i c l inih phai sinh d u g c x a c dinh ILI mot h•f]^ dong bao lanh tai ciurM hoac moi cong c u phong ngira lu i ro hieu qua) .
• T a i t l id i d i e m ghi nhan h;iii dau, ( ong ty xep no [ihai ir;i tai ch inh vao nhdm phan anh ihco gia tri hgp ly thdng qua !^ao cao ket qua hoat ddn: ' kmh doanh
No phai ira lai chinh dirac .xdc dinh iheo gid tri phan ho
C a c khoan n g phai l i a tai ch inh khong d u g c phan loyi la ng phai tra tai ch inh d u g c x a c duih theo gia I r i hgfj ly thdng qua B a o cao kct qua hoal dgng kmh <loanh sc d u g c phan ioai la n g phai tra l a i c h i n h d u g c x a c dnih theo gia trj phan bd.
V i e c p i ian loa i c a c c o n g c u tai ch inh tren c h i nham mi,ic dich trinh bay v a thuyet minh v a khong nham nii,ie d ich mo ta piurong phap x a c d in l i g ia tri tai ch inh d u g c tr inh bay trong c a c
thuyet m i n h l ien quan k h a c
( 0 ) T h u e
T h u e ih i i nhap doanh nghiep tinh tren lg i nhuan hoac 16 c i i a ly bao gom thue thu nhap hien hanh va thue thu nhap hoan la i , T h u e thu nhap doanh nghiep d u a c ghi nhan t iong cac bao
cao kct qua hoat dong k inh doanh ngoqi trir tnrdng hop co cac khoan thue thu nhap hen quan den cac khoan mgc d u a c ghi nhan thang vao von chu s a hiru, thi kh i do c a c khoan thuc
thu nhap n a y cung dirae ghi nhan thiing vao v o n chi i s a luru.
I h u e thu nhap hicn hanh la khoan thuc d\,r k ien phai nop d^a tren thu nhap ch iu thue trong k y , sir dung cac mire thue suat eo hieu lire tai ngay ket thiic nicn do k e toan, v a c a c khoan
d ieu ch inh thue phai nop l ien quan den nhfrng nam t n i a c .
T h u c thu nhap i ioan ly i d u o c tinh theo piurong phap bang can doi k c toan cho c a c chenh lech tam tha i gifra gia tri ghi s6 ci io m\ic d ich bao cao tai chinh va gia tri sir d^ing cho m y c d i ch
tinh thuc c i i a c a c khoan muc tai san va no phai tra. G i a tri c i i a thue thu nhap iioan ly i d u a c giii nhan dua I r c n c a c l i thirc d u k ien thu h6i hoSc thanh toan gia tri gli i so c i i a c a c khoan muc
tai s an v a n o p l ia i tra sir dung eac mire time suat co !ncu hrc hoac c o ban co h i cu luc tai ngay k^ t thi ic n ien do k e toan.
T a i san thuc thu nhap hoan lai ch i d u g c ghi nhan trong phym v i chdc cUhn co di i lgi nhuan tinh thuc trong tirong lai d£ tai san thue thu nhyp nay co the sir dung d u o c . T a i san thue thu
nhap l ioan lai d u o c ghi g iam trong pl iam v i khong con chac chSn la cdc lgi i ch v a thue l ien quan nay s6 sir dung d u o c .
( p ) D o a n h t h u v a t h u n h a p k h a c
(1) Doanh thu ban hang.
D o a n h thu ban hang d u o c ghi nhan trong bao cao kc t qua hoat dong k inh doanh kh i [)han loi i riii ro v a loi i ch gan l ien v d i quyen s d hfm san pham hoac hang hoa d u a c chuyen giao
cho ngud i mua . Doanh thu khong duoc ghi nhan ncu nhu eo iihfnig yeu to khong ehac chan trong y e n l ien qunn tdi kha nang thu hoi cac khoan phai thu hogc l ien quan tdi kha nang
hang ban bj t ra l a i .
(u)Doanh thu tir tien /di
D o a n h thu tir l i en li i i d i rac ghi nhan theo ty le tuang irng vd i thdi gian dua tren sd d u goc va lai suat ap dung.
(Hi) Doanh thu tic cd tuc
D o a n h thu tir c d tire duoc ghi nhan kh i quyen c d tire dirge x a c lap.
( q ) C a c k h o a n t h a n h lo : in t h u c hoat d o n g
C a c khoi i i i thanh loan (hue hoal dong cluo'c ghi nhan i i o i i g bao cao K c t qua hoal iV}\\v kmh doanh Iheo piurong phap dirdng thang dua vao thdi luin ciui lurp ddng time. C a c khoan iru
dai di thue d i r a c ghi nhan trong bao cao ket qua hoal dong kinh doanh nhir la mot ho |)haii hap thanh c i i a long chi phi Ihue
( r ) c h i p h i v a y
C h i ph i v a \c ghi nhan trong k y kh i phat s inh.
( s ) L a i trcMi co p h i e u
C'dng ty t r inh bay lai c a ban ( F P S ) cho cac c d phieu phd thdng. L a i c a ban tren co i)l i iei i dirge tinh biing each lay liii hoyc 16 Ihugc ve ed dong pho thong c i i a C d n g l y ch i a cho sd
l u g n g c d ph ieu phd thdng binh quan gia quyen luu hanh trong k y . C d n g ty khdng co lai suy g iam c d phieu t iem tang
( t ) C a c ben l i e n q u a n
C a e ben d u g c x c m c u hen quan N I T I C d n g ty ncu mdl ben c d kha nang, l i v e tiep htiac gian t iep, k i e m soa l ben khac hoac ed anh lurdng dang kc den ben khac trong v i e c dua ra cac
quyet d inh tai ch inh \i i ioa; ddng k inh doanh . hoac khi C d n g ty v a ben khac chju t i ach nhiem k i e m soa l chung hoac anh hircnig dang k c chung. C a c ben l ien quan c d the la cac ca
nhan hoac i d eiu'rc - i 'Mnli itghicp hoac bao gdni cac thanh vien trong gia dinh c i i a hai k> ca nhan nao dirge x c m la mdt ben lien quan.
C a c c d n g ty liC'n <.iuai: 1).(>> ijoni cac nha dau tu , ^.ong i> me cap cao nhat va eac cong i \n v a cdng ty lien k c i cua cong \ c cap cao nhat.
( D o n \ t i n h ; V N D )
C u o i n a m D a u n a m
V - T h d n g ( i n ho suri- i c h « cac k h o a n n ine t r i n h h a \g B a n g c a n doi ke toan
0 1 - T i e n v a c a c k l i o a i i U i o n g d i rong ( i en
- T i e n giri ngan l iang
- C a c khoan tircnig dirong tien
C ^ n g
0 2 - ( i ic k h o i i n dfiu ( i i l a i c h i n h ngan h a n ; ^ . , .
So l i i o n g C i a t n
- C o phic t i dau iir ngan han
- T r a i ph i eu dau Iir ngan lian
- D a u t u ngan hgn khac
- D y phong g iam gia dau tu ngan lign
C v n g - L i do thay doi v a i t inig khoan dau t u / co phieu, h-ai pli ieu:
+ V e so lucrng
+ V e g ia tri
h ) D a u t u n a m giCr den ngay dao hgn
b I ) Ngan hgn
- T i e n gui c o k y han
- T r a i phieu
- C a c khoan dau Ur l<hae
b 2 ) D a i han
- T i e n giri eo k y han
- T r a i phieu
- C a c khoan dan ur Isliac
0 3 - C 'ac k h o a n pha i t h u
- C a e k h o a n pha i thu c u a k h a c h h a n g
C o n g
- C i i e k i i o a n l r ; i t r u o c c l io nguffi han
C v n g
- C i i c k h o a n pha i t h u n g a n h a n k h a c
- P l i a i thu \ CO pli i in hoa
- phai thu \ co lire \a l o i nhuan di r^c chia
- P l i a i thu nguoi lao dong
- Pha i t in; kluic
C o n g
04- Han<i ton k h o
- H a n g mua J ; in j ' J i hen dirong
- Nguyen l i eu , \ . ? i l ieu
- C o n g eti, dunu cu
- C h i phi S X . K D do dang
- T h a n h [ihani
31 ,858,438.740
20,000.000.000
51 ,921 ,836 ,898
43 ,224 ,126 ,427
57.000.000,000
100,308,286,066
D a u n a m
So l u y n g G i a t r i
6 .176,071.032 5 ,559.829,500
(106 ,91 1,742)
6,069,159,290
(389 ,946 ,570)
5,169,882,930
C u o i nan O i i u n a m
1 1,347,317,762 14,847,631,041
73,077,282.346 66 ,281 ,284 ,938
4.218.900,198
4.248,906,498
• l ' l \ 6 3 0 . 2 7 7
111,5,630,277
7.0 52,1187.1,00
26.714,5.36,550
1.957.992.166
I 10,516.322
1,841417,(142
11,282,167,909
2,077,151,932
100.684,912
1,415,708,788
- H a n g g in di ban
- H a n g hoa kho bao thue
- H a n g hoa bat dpng san \
C y n g gi: i goc h a n g ton kho '
* G i a tri ghi so c i i a hang ton kl io diing de the chap, cam co dam bao cac khoan ng phai tra
* G i a trj hoan nhap d u phong giam gia hang ton kho trong nam:
* C a c i n r m i u l igp hoac s u kien diin den phiii tr ich them hoyc hoan nhap du phong giam gia hang ton kho:
0 5 - T h u e v i i c a c k h o i i n p h a i thu Nhi i n u o c
- T l i u e thu nhap doanh nghiep
- T h u e x u a t . nhap k h a u
- T h u e thu nh;lp ca nhan
- C a c khoan khac phai thu N h a nuoc:
- T l i u e G T G T dau vao
- C a c khoan thue khac phai thu Nha n u a c
C o n g
0 6 - P h a i t h u d a i h a n
- P h a i t h u da i han n9i b9
- C h o vay dai ban npi bg
- P l i a i thu dai ban npi bo khac
- Phai thu dai han noi bd F O l
- P l ia i i h u dai han ngi bd F 0 2
- Phai thu dai han ngi bd F 0 3
C o n g
- P h a i t h u d a i h a n k h a c
- K y quy. k y cirgc dai hgn
- C a c khoan tien nhan uy thac
- C h o \y k l idng co lai
- Phai i lu i dai han khac
C g n g
07 - T a i s a n n g a n han k h a c
• T a m inig
• I ^ ; t I l ih ieu d i d x i r ly
C o n s
0 8 - T a n g j - i i i m t a i s an co d jnh h u u t i inl i
417.304,381
53,126,046,420 29 ,025,640,662
1,181,993
3,360,441,072
3,361,623,065
1,181,993
1,229,683,618
1,230,865,611
189.984.000 \
189,984,000 1
i 89 .984 ,000 i
189,984,0001
2.720.714,456
12,057.012
2.732.771,468
3.269,198.035
12,057,012
3 ,281,255,047
l a y I
lau j n a m , : - | s c D h u u h inh
sue vat ! . • • k l i a c
eho i san \
a. j r h a m J
K h o a n m u c Nha c i ia , vat kien
Nguyen gia
S o d u dau k y
- M u a trong k y
- D a u l u
X D C B hoan
- T i j n g khac
- C h u y e n sang
bat dong san
- T h a n h l y ,
- G i a m k h a c
So cuoi ky
G i a tri hao
S o d u dau k y
- K h a u hao
- T a n g k i i a c
- C h u y e n sang bat dpng san
- T h a n i i l y .
- G i a m khac
S o euoi kN
G i a t r i con lai
- T i l l ngav d:iu
- 1 ill nua\ cuoi
... . . .X . . Phu'o'n" tien viin t i i i , ' .j , . . , ., M a y moc thict hi , Th ic t hi dung cu quan ly t r u y c n d i i n ; , . s . M J
20,472.016.5.31 110,995.061..327 8,029,016,101 1 .972474,791
2 0 4 7 2 , 0 1 6 , 5 3 1
1 9 , 1 5 9 , 1 7 3 4 9 1
46 4 9 4 , 7 0 2
19.205.668.193
1.312.843.040
1,266,348.338
1,117,799,819
169^878,161,508
100,785,058,340
731,144,394
1.111.009.231
100405 .193 .503
10.210.902.987
9,472,968.005
8 ,029,016,101
6 ,596,205,550
120,478,362
1,972,474,791
1,789,008,030
18,327,528
6 ,716.683.912
1432 .810 .551
1,312,332,189
1.807,335.558
183466 ,761
165.139,233
T o n g c^ng
141,469.468,750
1,117,799,819
140,351,668,931
1 2 8 , 3 2 9 , 4 4 5 4 1 1
9 1 6 4 4 4 , 9 8 6
1,1 1 1,009,231
128,134.881.166
13,140,023.339
12,216,787,765
~ G i a i l l ciSn lai cuoi nam c u a T S C D hi iu i i inl i dii dCuig dc l l ic cluip. cam co dam bao cac klio.i i i \ a v :
- Nguyen g ia T S C D cuoi nam da khau hao hct nhimg van eon sir dunu
- N g u y e n g ia T S C D cuoi nam c h o thanh ly:
- C a c c a m ket ve v i ec mua , ban T S C D hfru l i inl i co gia tri kVn nong UKnig la i :
- C a c thay d6i khac ve T S C D liCru hinh:
0 9 - T a n g g i a m tai san co d i n h i h u e t i i i c h i n h
K h o a n m u c
N' j iuxen uia I S C l )
,Si. d i r d a i i I K \
- l i i i i e lat c h i n l i trong nam
- .Miia lai 1 S C O thue t i i
- l a n e kh.ic
- T r a lai r S ( 4 ) time tiii chinl i
- G i a m khac
So cuo i k y
Mav moc thit^r hi IMuioiig l ien van tai,
truven dan I'hict hj d u n g cy q u a n ly
I S ( () h u u liiiih khac
l o n g cong
G i a tri hao m o n luy ke
S o d u dau k y
- K h a u hao t rong nam
- M u a l ^ i T S C D (hue tai
- Tang khac
- I ra lai T S C D thuc lai ch inh
- G i a m khac
S o cuoi k y
G i a tri con l^i
- I a i ngay dau nam
- T a i ngay cuo i nam
* 'fien ihue phat sinh them ctirac ghi nhan la chi phi trong nam:
* ('an cu lie xac clinh lien thue phat smh them:
* Dieu kiioan gia han thue hoac quyen duac mua tdi san:
10- T i i n g g i a m tai san co d i n h vo hinh
K h o a n mi^c Q u y e n s i i d u n g dat
Nguyen gia
So d u dau k y
- M ua i rong k-y
- T a o ra tir noi l l i i doanh nghiep - l i i n g do hgrp nhal k inh doanh
- Tang khac
- Thanh l y .
- ( i i a m khac
S i i cuoi k y
G i a trj hao mon
So d u dau k y
- K h a u hao t rong
- Fang khac
- T h a n h ly,
- ( i i a m khac
So cuoi k"\
<;ia t r i con I a i
.11 ng;i\ dau
ngay cuoi
2,728.847,348
2.728.847.348
2.728.847.348
2.728.847.348
Q u y e n phat hanh i B a n quycn , bang sang
che Nhan hi^u hang hoa
may t inh T S C D v o j h inh k h a c |
J . . .
T o n g cgng
858,634,372
858.634,372
.331.929,1 13
.34.894,629
366,823,742
526 .705 .259
491 .810 ,6^0
3 ,587.481,720
3 ,587.481,720
3,060,776,461
34,894,629
3,095.671.090
5 2 6 . 7 0 5 , . " • ^ ' J
4 9 I . X | ( l . ( - v i ( i
/ hnvi'l minh so h(-ii w'l •^i.n irinli klidc.
11 - <."hi phi xay dinig c(r ban d d dang
- T d n g sd c h i phi X D C B d a dang:
T r o n g dd (Nhfrng cdng trinh Idn) :
Cu<ii n a m 61 ,818 .031 ,100
D a u nam 23.64^,810,317
- C l i i phi cho giai doan i r i cn khai khoiig dii l ieu chiifui ghi nhan la T S C D v6 hi i i l i
- C h i phi t ra t ruac dai han khac
C v n g
15- \ny vi* ny ngitn han
- V a y ngan han
- N(,T diii I K U I den han tra
C g n g
16- T h u c v a c a c k h o a n p h a i n y p n h a nuo"c
- T h u c gia trj gia tang
- T h u e t ieu thu dac biet
- T h u e xua t , nhgp khau
- T h u e thu nhap doanh nghiep
- T h u e thu nhap ca nhan
- T h u e tai nguyen
- T h u e nha dat va tien thue dat
- C a c loa i thue khac
- C a c khoan phi . le phi \ 'a cac khoan pliai nop khac
C g n g
17- ( h i | ) h i phi i i t r a
- T r i c h t n r a c chi phi t ien l i roi ig trong thai uiaii ngin phep
- C h i phi siVa chCra Ion T S C D
- C h i phi t rong thai gian nginig k inh doanh
- C h i phi phai tra_ L a i l ien vay
- CW\i phiii tn i C H i phi k i em toian
- C h i phi phai t ia_ T r i c h trooc ch i phi
- C h i phi phi i i lrii_ T r i c h t r i rac tien dien
- C h i phi phiii tta_ Phi giao nhan hat nhira
C^ong
18- C i i e k l i o i i n pha i t r i i , p h a i n()p ngan hi in
- C i i e k h o i i n | )h i i i t r a cho n g u o i h i in
C o n g
- C i i e k h u i i i i n g u o i m u a t n i t r u o c tien h i ing
C^'ing
- C i i c k h i i i i n pha i t ra , phai n y p ngan h i in k h i i c
- T a i Siin ih i ra cho giai quyet
- K i n h phi cong doan
- B a o h iem x a hpi
2„S48 ,8S4 ,323
28,483,7.30,001
1,406,305,118
9 , 1 2 6 , 8 8 5 4 0 1
802 ,803 .503
5 5 , 1 7 8 , 5 5 4 ^
837,225,375
28,868,647
68 .073,355 1,684,393
926,055.412 867 ,778 ,415!
57.133,428
2 ,643,926,667
150.179,044
298.594.813
3 ,149,833,952
120,282,857
2,643,926,667
143.133,925
147 ,082422
3 ,054,425,871
2(1,095,7,56,262 8,624,261,296
197,037,007 172 ,317 ,005!
2 .876,346
4 3 4 6 1 , 9 4 0
320 ,198 ,735
2,876,346
21,644,280
429,256,595
- Bao hiem y le
- Bao hiem that nghiep
- Phai tra ve co plian hoa
- C a c khoan phai tra, phai nop khac
C v n g
43,889,445
20.947,060
17,833,324.260
24.543.16!
18,289.240,947
81,333,855
33,412,000
585,542,360
67.857,526
1,221,922,962
19- Phai t ra diii l ian noi hg
- Vay dai han noi bo
- Phai tra dai han noi bp F l
- Phai tra dai hgn noi bp F 2
- Phai tra dai han npi bp F 3
- Phai tra dai han noi bo khac
C » n g
20- V a y v a n^r dai han
a - V a y d a i han
- V a y ngan hang
- V a y doi tir(7ng khac
- Trai phieu phat hanh
b - N g dai ban
- Thuc l a i ch inh
- N g dai han kl iac
C o n g
- C a c k h o a n no thue tai ch inh
1.333333,021
1.333.333,021
1,999.999,687
1,999.999,687
Thoi han l o n g khoan thanh lo.in tien
thue tai chtiih
Nam nay
Tra tien thuc Tra n^' goc long khoan thanh toan ticii I ra tien lai
thue tai ch inh thue
Tir 1 nam trd xu.
Tren I nSm den
Tren 5 nam
'I'r:i no goc
2 1 - I a i s:in thuc thu nhap hoan lai \ thuc thu nha[) hoan hii |ih:ii tra
a - I ai san thue (hu nhap hoan lai:
- la i san time thu nliap hoan lgi lien i|uan <!en khoan chenh IC'ch tam thai dirge khau Irir
- T a i san ttuie thu nhap hoan Ini lien quan den khoan 16 tinh ihuc dura su dung
- Tai san thue thu nhap hoan lai lien quan den khoan mi dai linli thuc chua su dung
- Khoan hoan nhap tai san thue ihii U I K I I ' ho.in lai da dirge ;'hi i]l i ; i ; i iir cac nam tnrac
T a i san thue thu nhap hoan lai
b - Tht i c thu nhap hoan lai phai ir:i
- Thuc dill nhap hoan lai phai tia phat sinti tir cac khoan chenh lech lam thai chiu thue
- Khoan hoan nhgp thue ihu nhap hoan lui phai tra dfi dugc ghi nlian lir cac nam truac
- Time thu nhgp hoan lai phai tra
( uoi niim
2,837,943,865
2 .837.943.865
2,773,320,732
2,773,320.7.32
a- B a n g doi t l i i e i i b len d o n g c i i a v o n c h i i sor h u u
C h i t i eu
So d u d a u n a m t r u d c
- T a n g von trong nam
- L a i trong n a m tr i rac
- T a n g k h a c
- G i a m v o n trong nam
- L 6 trong nam t n rac
- G i a m k h a c
S o d u d a u n a m nay
- T a n g v o n trong nam
- L a i t rong nam nay
- T a n g khac
- G i a m von trong nam
- L 6 trong n a m nay
- G i a m k h a c
So d u c u o i n a m n a v
V o n d a u tu' c i i a ! T h a n g du ' von c h i i s i r h i i u co p h a n
C h e n h lech
liinh gi lai tai
san
l63,-((IO,(l(IO,nOO
42 .000 ,000 ,000
1,000,000,000
93 ,625 ,673 .463
(600 ,000 ,000)
^ , . . , i Q u y d a u ; C h e n h Icch ty gia * '
hoi doa i
14,594,981,065
Q u y d^ ' I hor
: I chinh
Q u y khac
L<fi nhuan sau thue
(41 ,963 ,917 ,654)
2 .779,328,699
85,000,000,000
C v n g
136,431,063,41 1
135 ,625 ,673463
2 ,779,328,699
85,000,000,000
205 ,400 ,000 ,000 94 ,625 ,673 ,463 (600 ,000 ,000) 14,594,981,065
(40,960,000,000)!
4,855,411,045
5,630,199,121
67 ,000,000,000
(40,960,000,000)
318,876,065,573
5,630,199,121
67 ,000,000,000
205,40(),(IO(),000 94 ,625,673,463 (600 ,000 ,000) I4 , .594,981,065
(40 ,960 ,000 ,000) (40 ,960 ,000 .000)
36 ,525 ,610,166 350,-546,264,694
I) - ( h i tier von dau tu'ciia chu so- hot.
- V o n gop ei ia N h a nuoc
- V o n gop eua cac doi tuang kl iac
C o n g
C u o i nam
205,400,000,000
205,400,000,0(10
D a u n a m
205.400.000.000
205,400,(100,000
* G i a tri t rai phieu dii chuyen thanh co j ih icu trong nam
* S o luong eo phieu quy;
c - C a c g iao d i c h ve \ 6 n \ 6 i cac ch i i .so h u l l yii ph i in phoi co t i i c , c h i a loi n h u a n
- V o n dau t u ei ia ch i i s d hiru
1 V o n gtSp dau imni
* V o n gop tang i rong n.'im
^ V o n gop giiim Iroiig iKii i i
+ \ ' '6n gop cnoi n:im
- C o lire, l a i nhuan da cliui
N a m nay
205,400.000.000
205.400.000.0(11!
N a m truoc
205,400.000.000
205400.(100,1100
d - C o tij-c
- C o lire di i cong bo san nga\ ket l l i i i c ky ke to.-in niim
+ C o tire da eong bo tren co phieii pho thong:
+ C o tire da cong bo Ireii cd phieu l a i da i :
d - C o phieu
- So !ir(?iig CO phieu dang k y phai i ianh
- So hrgng co pl i ieu da ban ra cong c lu ing
+ C o ph ieu pho thong
+ C o ph ieu uu dai
- So hrcmg c 6 phieu dirge uiua Igi
+ C o phieu pho thong
+ C o phieu uu dai
- So l u g n g CO phieu dang hni hanh
+ C o ph ieu plio thong
+ C o phieu in i dai
* M e n h g ia c6 phieu dang luu hanh:
e - C a c quy ci ia doanh nghif p:
- Q u y d a u t u phat t r ien
- Q u y d\T phong tai ch inh
- Q u y k h a c thugc von ch i i s d hiJu
* M u c dich t r ich la[i \ sir dung cac quy c i i a doanh nghiep
o - T h u n h a p va chi phi. lai hoac lo d u g c ghi nhan true tiep vao V o n chu s d h u u cheo qui d inh c u a cac chuan m u c ke toan cu the.
23 - Nguon k i n h phi
- Nguon k i n h phi dugc cap trong nam
- C h i s\i nghiep
- Nguon k i n h phi con lai cuoi nam
24- T a i san ihue ngoai
( 1 ) - G i a tri tai san thue ngoai
- T S C D time ngoai
- T a i san k l iac i i a ic n^^ioai
( 2 ) - I ong S''i l i ' t i ! i in ( ' toi t l i icu trong l u o ; ! j . \:u , I M / P dong ttiuc h o a i -.Ii'iiit; l i i i siio khdng huy u^iin*^ ih f . r cac (hdi han
- ' i d i nam inv vLiong
- l i e n I nam dci i nam
- T r e n 5 n a m
V I - T h o n g tin Ixi sung cho cac kho:in muc trinh ba\g Bao cao ket (|ua lupat dong kinh doanh
C u o i nam Oau nam
N i i m n:i\m t ruoc
Trong do:
- Doanh thu ban hang
- Doanh tlui khac
- Doanh tliii hop ddng xay di,nig (f)oi vdi doanh nghiep co hoal dpTig xay lap)
+ Doanh thu ciia hgp dong xay d\nig dirge ghi nhan trong ky:
+ Tong doanh thu luy ke cua hgp ddng xay di/ng dirge ghi nhyn den thdi diem lap hao cao lai chinh;
Cgng
26 - C a c khoan g iam trir doanh thu ( M a so 02)
Trong do:
- Chiet kliau thuoTig mai
- G i a m gia hang ban
- Hang ban hi tra lgi
- T h u c G T G T phai ngp (phirang phap tryc tiep)
- T h u e lieu thu dye biet
- T h u e xuat khau
C g n g
2 7 - G i a von hang ban ( M a so 11)
C p n g
28 - D o a n h thu hoat dong tai chinh ( M a so 21)
C g n g
29 - C h i phi tai ch inh ( M a so 22)
C y n g
30 - C h i phi ihue thu nhap doanh nghiep hien hanh ( M a sd 51)
Cgng
31 - <'hi phi tluie thu nha|) doatdi nijhit'p hoan !ai ( M a so 52)
C o n g
32 - C h i phi san xuat, k inh doanh Iheo yeu to
C o n g
33 - C h i phi ban hang
C o n g
34 - C h i phi quan ly doanh nghiep
C o n n
I luiii-^ l in l>6 sung cho cac i l i - . n m a c trinli biiy troiii: I'.io *.ao luu chuyen tien te
35- di*. gi;io (ijch khong hang livii auli hu<itig den hiio c:'io hru cbu>tn lien tc \ i i cac khi);in lien do doanh nghiep nTun
a - M u a lai san bang each nhan i':ic kho;in no' lien quan h u e liep hoac thong qua nghiep vu iii<< thue lai chinl i :
- Mua doanh ngiiiep ihong qua [ihal hanh co phieu:
- Chuyen ng thanh vdn chu so hiru:
h - M u a va thanh ly cdng ty con hoac don vi k inh doanh khac trong ky hao cao.
67.276.109.087 45.8.30,142.967
67.276.109,087 45,830.142,967
(198,390,911)
(198,390,911)
55,377,146,887
309,308,608
247,437,148
565.578.128
(64,623,133)
22,123,770,071
2,354,739,384
7,036.036.054
T i l i u n g khonji dug'c sir dung
30,511,654,892
975,988.795
1,704,986,033
1.074.760.248
30,402.223,953
3,815,740,022
8.583,560.212
- Phan gia trj mua hoac thanh ly dirgrc thanh toan bang tien va cac khoan tuang duang tien; - S o tien \ cac khoan t irang duang tien thirc co trong cong t\ con hoac dcm \ kmh doanh khac dugc mua hoac thanh ly ;
- Phan giii tri tai san (TcMig hgp llieo timg loai lai san) \'a ng phai tra khong pliai la tien va cac khoan tuang duang tien trong cong ty con ho^c dcm v i kinh doanh khac dugc mua
hoac thanh ly trong ky.
c - I n n h bay uia tri \*a Iv do cua eac khoan tien va tir*rtig dirai ig luiii km do doanh nghie[i nam gur nlumg khong dugc sir dung do co s u ban che ci ia phap liuit hoac cac rang buoc khac
ma doanh ngl i icp phai thuc hien
V l l [ - Nhirng thdng tin khac
! - N h i m g khoan ng t iem tang, khoan cam ket va nh img thong tin tai chinh khac:
2- Nhu i ig s u k ien phat s inh sau ngay ket thiic k y ke toan nam:
3- T h o n g tin ve cac ben l ien quan:
4- T r i n h bay tai san, doanh thu. kct qua kinh doanh theo by phgn (theo ITnh vi,rc k inh doanh hoac khu \c dia l y ) theo quy dinh ci ia Chuan mgrc ke toan so 28 " B a o cao bp phan"(2) :
5- T h o n g tin so sanh (nhfmg thay doi ve thong tin trong bao cao tai ch inh cua cac nien dg ke toan t ruac ) :
6- T h o n g tin v c hoat dgng lien tuc:
7- Nh in ig thong t in khac. ( 3 )
Ke to^n truong Lap ngay^.. thdng .!&.. nam