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TRANSCRIPT
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" CONG TY CO PHAN G~CH NGOI DONG NAI
BAo cAo TAl CHiNH IHJP NHAT DA DU'Q'C KIEM ToAN
Cho nam lili ehinh ),&t thue ngay 31 tMng 12 nam 2015
1'1'. H6 Chi Minh - Tlllillg 03 lIalll ]016
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CONG TY c6 PHA.N G~CH NGOI DONG NAI
MT)C LT)C
Trang
BAo cAo CUA BAN GrAM DOC I - 2
BAo cAo KIEM rOAN DOC Lf;,P 3-4
f3Ao cAo TAl CI-JiNH HOP NHkr Df.. I)U'QC KIFM ToAN
B<\llg Can d6i k6 toan hQ'p nh~t 5 - 6
Bao C{IO K6l qnit ho~t d(\ng klnh doanh hop nhl\t
Thlly6t minh Bao cao titi chinh hqp nhilt 9 - 38
7
B{lO cao Llln chlly6n tiiin t~ hqp nhih 8
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--~ .( " _.~ " _or
CONG TV CO fRAN GAGI NGOI DONG NAI
BAO do CilA BAN GlAM DOC
Ban Giam dile Cang ty cil plu\n G~eilngoi D&ng Nai Irlnil bay Baa eao nay eill1g v6'i Bao eilo tai ehinh htlP nilAt da dUQ'e ki&m toan eho nam tai ehinil kilt tMe ngay 31 thang 12 nam 2015.
C()NGTY
Cong ty cil pililn G~eh ngoi Dbng Nai (S9i t{,t la "Cong ty") la doanh nghi';p <lIttle ehlly&n dbi tit doanh nghi';p Nh,i ntrae - Cong ty G~eil ngoi Dong Na! lileo QuyiJt djnil s5 2313/QD-BXO ngay 15/12/2005 eila Bi) tnr6'ng Bo Xay d~rng v~ vi';e pile duy';t diiiu ehinh phlrcYI1g an e6 phAn hOa va ehu,Y8n Cong ly G~eh ngol Dang Nai t11lloe T6ng Cang ty V(\t li';u Xdy d\n1g S6 1 thanil Cang ty e6 phill1. Gidy chung nhOn dfmg ky kinh doanh Cang ly Cb phAn sa 4103004478, dang ky IAn dAn ngay 21/312006 do S& K6 ho~eh va Dall ttr lhill1h ph6 Hb Chi Minh cAp. GiAy ehirng nh~n dang ky kinh doanh thay d6i tAn lhit ba ngay 22/3/2011 ehuiin y vi';e thay dai ma sa dang ky doanh nghi.;p m&i la 0300397028
Van di&u Ii): 60.000.000,000 d6ng (Saull1ucri Iy d6ng).
Ten Cong ly vii!! bAng tiilng mr6'e ngoai la: DONG NAI BRICK AND TILE CORPORATION, ten vi;;t t5t h,: TUILDONAI CORP.
Trv s& ehinh Cong ty t0i: S6 119 - Di';n Bien Phil - Phlrlrng OaKao - QuOn I - Tp. H6 Chi Minh.
!H)TDONG QUAN TRT vA BAN GIAM HOC
Hi)i diJng Quan tr! Ong Nguy6n Dire Hoang Chu tjeh " ,0ng Ho fJinh Timan Tluinh vian Ba Bui Thj Chiem Thanh vl&n Ong VO fJinh Thanh Thuyen Tlulnh vien Ong Nglly6n Hoang Linh Thanh vien
Cae tlulnh vieu Ban Glam d6e Cong ty dii diGu himh Cong ly trong nam va diln ngay l(\p B,\o cao nay:
Dan Gi:lm dac ()ng Nglly6n Dire Hoang TOng Giam d6e Ong Hoang Quang Tuy;;n Pho TOng Giam d6e K6 ho~eh ddu ttt Ong Nglly6n Van Vinh PM T6ng Gialll dae K)I thu~t v~t ttt Ong Hoanr, HUll Thang Pho Tang Giam d6e Hilllh ehinh nhitn Sl' (00
nhi~m ngay 0 I /5/20 J5)
cAe sV IGJ);N SAD NGAv KE'!' THue NAM TAl elIINH
Thea nh~Jl dinh ella Ban Giam dOc, xet tren nhftllg khla eanh IrQng yilu, kh6ng c6 sIr ki~n bAt t1nrang nao xay ra sau ngay khoa s6 k6 to,ln !lim anh 11lf&ng d6n tinh hinh tai chfnh va ho~t d<)ng eua Cong ty cdn thi;;t phili diGu ehinh ho~e trinh bay tren Baa eao tili ehinh hQ'p nhAt eho nam tl\i ehinh k6t thue ngay 31 IMng 12 nam 2015.
KTEM ToAN vrEN
13'\0 cao tai ehinh htlP nhAt eho nam lai ehinh kGl IMe ngl\Y 31 thang 12 nam 20 IS (lIttle ki6m toan Mi Cong ly TNHH Ki6m toim CPA VIETNAM - Thanh vien Hang Ki.Jm toun QuOe t6 Moore Stepheus.
,
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C(lNG TY co PHAN G~CH NGOl DONG NAI
BAD cAD eVA DAN GIAM DOC (rIEP THEO)
TRACII NHI(i:M COA DAN GIAM DOC
Ban Giam dile C6ng ty c6 tnieh nhiem I~p Bao eao tal ehlnh hqp "hat phim anh milt each trung tlwc va hO'p Iy tinh hlnb tai ehrnh cGng nlm k6t qlla ho~t dilng kinh doanb bQp nMt va tlnl1 hlnh Itrll ehlly6n tian te b(1p nhflt ClHl C6ng ty trol1g nam, Trong vit$c l(tp BaG tui chinh hgp nhat nay, Ban Gi[ul1 d6c duQ'c yeu cAu phai:
• L\m chon cae chlnh saeh k6 toan thieh hqp va ap dl'ng cae ehlnh saeh it6 IllQl each nhat qmin; • DlJ'a fa de phan doan va ,,6c tinh milt each hqp 19 va tb~n lrong; • Nell 1'5 cae nguyen tfie k6 toan thieh hO'p c6 drrqc twln tllli bay khong, e6 nhfrng ap dl'ng sa; leeh trQng
y6n cfin <I"O'e cong bil v,\ giai thich trong Bao eao tai ehinh bO'p nhftt hay khong; • Tbi6t k6, tlWe hien va duy tri h~ thilng kiam soat nili bil lien quan toi viee I~p va trinh bay hQ'p 19 cae
13'\0 eao h\i ehlnh hqp nhUt da Baa eao tai ehlnh hO'p nhat khong bi sai s6t tI'ong y6u k6 ea do gian ]~n ho~c hi 16i;
• L~p Baa do tai chinh hqp nhilt tren co sa hoat dilng lien We trir tl'llong hqp khOng tlte eho rt.ng Cong ty so [iep [tiC hOat dilng kinh doanh,
Ban Gi'\m dBe x,le nh~n r~ng Cong ty dii tuan thi\ cae yeu d.u nell tren trong viee l~p BaD eao [,Ii chinh hO'p nhilt.
B@ Gilim d6e Cong ty ehiu trilch nhiem dam bito r~llg s6 sach k& toan dlrO'e ghl chep milt cach phil hov de phan anlt milt each hO'p ly tinh hinh tUi ehinh eua Cong ty abilt ky thb'i dlSm nilO va d'im bilo r~ng 8';0 cao tM ehinh h9'P nhi\! phil hop voi ChuAn mIre kS toan Vi~t Nam, ChS dil k& toan doanh nghiep Vi~t Nam hien hill1h va de guy djnh phap Iy e6 lien guan dSn viec l~p va trinh bay Bao eao tal chlnh hQ'p nhk Ban Gii\111 <lile cling chiu traeh nhlem d'\m bao an toan eho tai san elm Cong ty va vi v(iy th\fC hi~n cae bi~n philp thich hqp d8 ng[\I1 eh5n va phat hi~n eile hanh vi giau I~n va sui pham kh!te.
ThnvJll"t'" " 'd'~<;'03~~""~al len Ban Giam d6e" ;(/, \,~" "~f)'?8' / ' /"
1/:.+/'" ",,,~ ",,/ ///'~}'->. . '/- / ,,/ f/)'r,>,' CC,)I"G TY.' . ~ .//::. .~, Q /
I: .0' ~(), PHAN ''',,\ //';,.// ~/-/ \"" '""CH NG61 }/ / ,/'
'~W .. DONG NAt,:r //,,0" ~.JI ~ .;. Jjr "'-'" // ....~ ./ ~ '. ' '1::°".';;"' c':\~. v""-~~~'. ~\o J
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N~uY~I(l).rc Hoang Tong Gi"nJ dOc Tp. Iii) Chi Minh, ngay 25 thcing 3 "'Jill 2016
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CONG TY TNHH KIIiM ToAN CPA VIETNAM1"''''1\'\/;"....,,.,.'t~If~) Chi, f;;~ ,1, 'F!, iN, e,i i-/';:-;;\'.
Tang 11, TOi) 11ha Ngan hang Nam AI S6 201· 203 D,ibog cach M,lOg IhangTam, Phliong 4, Qu,n 3, Thanh pho H6 Chi Minh.
+84 (8) 38329969
+84 (8) 38329959
[email protected]: JOlI20J6IBCKT-BCTCHNICPA VIEINAMIHCM
\N http://cpavietnam.vn
BAo cAo KIEM 'rOAN DOC L~P
Kinh gil'i: Hiji (lang Quil1l tl'! va E,m Giilm (18c CBng ty C8 phil1l G',lch 1Igoi Dang Nai
ChLlI1g tOi da kiem to<\n BiLO cito t'\i cbinh hgp nhfit kem theo cua C6ng ty CG ph!in G?ch ng6i D6ng Nai, Ii,we hip "gay 25 Iluing 3 lUiJn 20J6, 111' Irang 05 eMn {rang 38, baa g6m Bang Can dbi k6 toan bQ'p nhfit t?i ngay 3111212015, Baa cao Ket qua bO(lt 'IQng killh doanh h9'P nbAt , BAo cao LUll ehlly~n tiiln t~ bQ'p n11fit eho nam tid ehinh k6t thllC clll1g ng,ly va Ban thuy6t minh Bao dID Uli chinh 119'P nhat.
Trach nhi~m ciia Ban Gh\m (lOc
Ban Giam dGc C6ng ty cbjll tnich nhi~111 vil vi~c I~p va trinh bay trung th\re vii h9'P 1.>' Bao eao t,\i ebinh bQ'p nh5t cLia Cong ty theo Chll~n l11~rc k& tmlJl, eha <'f0 k6 tWIn doanh nghi¢p Vi~t Nmn hi91l banh va eaG qlly djnil ph!\p I.>' e6 lien quan dan vi~e l~p vil trlnh bily BAD e"o tili eilinh v~1 ehiu traeh nhi~Il1 vil ki~m soat noi bQ
[ mil Blln Gi1\m dGc xac djllh la e!in lilial d~ dilln bAa cho viec I~p va trinh bay Bim cao tAi ehinh hQ'P nhfit kh6ng co sai sOl tn;JIlg ySu do gian I~n ho~c nh§m l~Il,
Tn'eh nhi~m cua Ki~m to~iu vicn
Trach nhi~111 elm Chlll1g t6i la dua ra y ki€n va Bao cilo tai chfnh hQ'p nhAt d~ra tron kat qtH\ eua C1lge ki6m tm\n. Cbtll1g t6i CIa ti@n hilllh ki6m torm thea cue Chl1~n Tn\rc ki6m toan Vj¢t Nam. C{te chunn I11\Ie IHly yell cfIu chLmg lOi tuun thi, chufin m\re va e'\c quy djnh vil d(lo etLfe nghilnghi~l), I~p k~ hO(lch va IhlIe hi~n eUQc kitSm toat! (\6 u~tt dU'Q'c 8\1' dflln baa hQ'[) \y vS Vi9C Ii¢u Baa cao lfti chinh hqp nhflt ella C6ng ty c6 con sai s6t tr\lng yau hay kh6ng,
C6ng vi~c kiilm toan bUD g(,m tlwe hi~n de thil [\IC nh~Il1 thu th~p e,1e bling ehirng kiem to;\n vi) Clie sb li¢n va tllllyat minh tren Baa caD l,li ehinh hQ'Jlnhilt. Clie thil tIle kiam to{,n ehrqc 1\I'a el\\)n dl"" trGn xet (totin eila ki611l loun viGn, bao g6m dimh girt r(1i 1"0 co sat s6t trQn~ ytu trong Bao cao h\i chinh hgp nhAt do gian 1?1l ho~c nhArn I&n, Kili til\fC hi!!n danh giil cAc !"ili l"O nay, idem loa" viGn dil XCI11 xct ki~1Il soM ,,(\i bO eim C6"g ty lie" quan dan vi!!c I~p vIi trinh b,iy BAD cAo tai ehlnh h\!'P nhfot tl"lJng thlre, 11Q'p I.>' nhlim thiet ke cae thil tue kiam tm\n phil hqp vai tinh hinh th\re te, tuy nhien kh6ng nhiim lIllie dich d,m ra.>' kien vI; hi~u quil eim kil;l1l soM nQi bel ella Cong ty. C6ng vi~e ki8m toan cling bao g6m danh gia tlnh thfch hQ'p elm cae chinh s"ch k& toim ,1trae ilp dimg va Ilnl1 hl)"p I.>' cila cae nac tinh k6 toiln eira B"n Giam dbe cung nhlr danh gia vi~e trinh b,\y tbng th8 Btlo cao tai chfnh hQp nhAt.
Chimg t<'Ii Ii" (If(Yllfl riulg e(l~ bAI~g ch~rng ~i.~m toan mil ehimg Wi (Iil Ih" th6p dlr\1e la dAy cli' vii thieb hQ'p lam w sl! eho.>' klcn kWIll (oan eua chung tOi.
3 MOORE STEPHENS \1'"li1"t-J
11" imffJ'r:ndl!lIt men/bittfirm 11.(
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BAo cAo KIEM ToAN D9C L~P (Ti~p theo)
y I{i~n cua J(i~m tO~ln vicn
Tbeo y ki~n eLla ebLlI1g t6i, Bao eao tili ehfnh hQ'p nh;\1 kem theo ela ph'\n anll trung tlwe vii hQ'P Iy, Iren cac khi8 qmh tn)llg y8u, Huh hinh hli chinh elm Cong ty t\li ngay 31 thang 12 nam 20 I5 cung nlm k~t quA ho~tt dQllg kinh doanh hQP nhAt va cae IU6ng lULL chuySu t.i6n t¢ nhfit trotlg nflll1 lui chfnh kat thllC clIng llg,\y, phil hQ'P v6i ChLHln mllc K6 tolul Viiil Nam va Ch6 el(i K6 tmln doanh nghiiip Viiit Nam va cac '1uy ,1jnh philP Iy co lien quan d6n viiic J~p vA trinh bily-B,lo clIO tAi chinh hQ'p nb'\t.
( .- ANguy~n Anh Tuftn Nguyen TieD
l'h6 Tiing Giam <Ii\e Ki~m to,ill vUn S6 Giay CN DKI-lN ki8m toim 0779-2015-]37-1 S6 Gilly CN DKHN ki6m toall 1806-2015-137-1 Thay m~t vii (I~i diiin c(mG TV TNHII KIEM ToAN CPA VIETNAM - CHI NHANH 1'1'. HO CHi MINH Thanh vien Hiing Ki~m tolm Qn6e ti\ Moore Stephens ljJ. /16 Chi Minh. ilgay 25 Ihang 03 /lam 2016
4
CONG TY CO PUA.N G~CH NCOl DONG NAl BrIO ClIO Illi ehinh hill' I1hftt cho nam tai chinh kat tMc ngay 31 thanjf 12 lIam 2015
M~ll B 01-DN/HN
DANG cAN DOl KE ToAN H<;1P NHAT T?ingily31 thang 12 nam20J5
TAl SAN MS TM 31/12/2015 VND
01/01/2015 VND
A - TAl SAN NGAN H~l\ 100 109.787.840.263 98.460.720.147
1l. 2,
(100 =110+120+130+140+150) Ti~n vit die ldlOi\u tU'()'ng <Iu'O'ug ti~n Ti€11 Cac khoilll tlfO'l1g dU<Jl1g ti€1I
110 I j J 112
5.1 16.610.116.143 10.610.116,143 6.000.000,000
12.305.495.969 12.305.495.969
II- Dttu lu' (,'Ii ehinlt IIg~n It'.'n 3. Ball tll niim gifr dan ngay dao h~1I
120 123
50.000.000 50.000.000
III- ClIe kllolln plu\j tllll ngiin 11'.'11 i. Phili nm ng~n h,)n eua khuch hang 2. Tnt tnl'O'c cha ngu6i ban ng~n IWll 6, Phili thu nglin hen kh,\e 7. D\l phOng cae khoim phai thu kh6 dol
130 131 132 136 137
5,2
5.3 5,4
28.302.580.874 29.957.363.206
763.183.474 2.893.990.524
(5.311.956.330)
17.684.264.465 21.153.471.376
573.989,834 1.256,110.792
(5.299.307.537)
IV- Hang tiln kilo i. 1Hill1g ton kilo 2. D\l phong gilun gia hang t611 kho
140 141 149
5.5 63.358.550.679 73.233,198.251 (9.874.647.572)
65.938.042.015 70.538.549.164 (4,600.507.149)
V- Tid sail ngiin h,.", Idu\c l. Chi phi tlit tmoe ngiil1 h~n 2. '1 'hu~ GTGT dllgC khAu tIll
150 15 I 152
5.6 1.516.592.567
834.243.789 682.348.778
2.482.917.698 2.011.519.250
471.398.448
n - TAl SAN DAl H~ 200 143.700.025.785 162.305.735.663
I 6,
(200 ~ 210+220+240+250+260) Cae 1'0110.111 pluU thu (Uti h~n
Ph,ii thll dill h~n khlw 210 2\6
5.3 736.493.387 736.493.387
657.416.349 657.416.349
II T~\i Silll c3 djuh I. T,li siiIl eli iliIlh hUll hinh
NguyengiJ Gia Irj hao mon lfiy kd
3, Till san cli djnh vo hlnh Nguyen giG Gia lrj hao mon liiy kd
220 221 222 223 227 228 229
5,7
5.8
131.918.886.620 131.918.886.620
327,449,411.497 (195.530.524.877)
142.072. 860
(142.072.860)
129.726.667.707 129.726.667.707
300.510.578.789 (170.783.911.082)
142.072.860
(142.072.860)
HI. nAt dilng s'tn dAu ttr I. Ngnyen gilt 2. Gin h'i hao mon Iuy k,~
230
23\ 232
5.9 7.377.950.592 \2.207.837,490
(4.829.886,898)
7.875.340.512 12.207,837.490
(4.332.496.978)
IV. Tili san dO' dang d,H h\1J1 2, Chi phi .xfiy dvng crt bitil d& dang
240 242 5.10
1.552.272.9l.2 1.552272.912
21.841.24Ul61 21.841.241.861
VI Tai 8:111 ,Uti h~m Iduic I. Chi phi I,·it tnfoc diIi hllll 2. Tni san tlm@ thu nh~p !loan Il,li
260 261 262
5.6 2.114.422.274 2. i 14.422.274
2.205.069.234 2,205.069.234
TONG CQNG TAl SAN (270 ~ 100+200)
270 253.487.866.048 260.766.455.810
5
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CaNG TY CO PHA.N GACH NGOl DONG NAJ Bao cilO tai ehinh hQ'1'_lll1;\t'eha nam tili chinl! kGt tMc ngiiy 31 tMng 12 nam 20 15
Mall B OI~DNlHN
BANG CAN DOl KE ToAN fI(lP NHAT (TiGp thco) T~i ngay 31 thang 12 nam 2015
NGUONVON MS TM 31112/2015 0110112015 VND VND
A- NQ' PHAI TRA. 300 160.174.678.606 167.346.936.927 (300 = 310+330)
1- NQ' llgiln h~n 310 132.087.204.146 138.801.883.678 I. Pluii tni nglfoi ban ng~n h~n 311 5.11 26.494.373.897 20.399.404.918 2. Nglfoi mua tra tiSn tmae ng~n h(lfl 312 1.383.335.777 1.316.670.739 3. Thu€ va cae khaan phhi n(\p Nha nuae 313 5.12 2.586,624.502 1,929.660.764
~ 4. Pluii tra nglfoi lao d(\ng 314 8.046.974.452 6.984.959.751 ~ 5. Chi phi phai tra ngftn h~n 315 5.] 3 37.672.542.] 98 39.839.915.135
~9. Phai tra ngiln h~n khae 319 5.14 9.494.824.166 5.468,5]9.030 :)
10. Vay va nQ' tlllIe tai chinh ngiln h~n 320 5,15 42.717.930.229 60,694.973,776 12, QlIy khcn thmYng phUc iQ'i 322 3,690.598,925 2.167.779.565
11- NQ'dat h:}n 330 28.087.474.460 28.545.053.249 7. Phili tfa did lwn khae 337 1.051.805.731 1.051.805.731 8. Vay va nQ' v,i thue lili ehjnh dai h~n 338 5.15 22.317.997.927 24.254.997 .927 13. QlIy ph!lt tri€n khaa h\)e Va eong ngh~ 343 4.717.670.802 3.238.249.591
B- VON CHi] sa uuu 400 93.313.187.442 93.419.518.883 (400 = 410+430)
I- Van eh Ii SO' hun 410 5.16 93.313.187.442 93.419.518.883 I. v6n g6p eim eM sa hfru 411 60.000.000.000 60.000.000.000
- cd philuphd thOng co quyen biell quy€t 411a 60.000.000.000 60.000.000.000
2, TMng dtr v6n c6 ph/Ill 412 2.305,148.444 2.305.148.444
8. Quy ditu Itr pilat tri€1l 418 13.805,841.970 11.415.380.879
11. 1.9·i nhll~n sall tlllI~ clnra philn pil6i 421 17.202.197,028 19.698.989.560
-LNST c!um rp my M eten cudi ki trlll>-C 421a 7,746.192,370 7.730.384.487
- LNST chua phcin phdi ki nay 421b 9.456004.658 1l.968.605.073 13. Lvi ich e6 (lOng kh6ng ki&m saat 423
TONG CONG NGUON VON 440 253.487.866.048 260.766.455.810
(430 =300+400)
Tp. He! Chi Minh, ngay 25 IMIIK 3 uelm 20/6
Ng,rll'i I~p Kto to:ln lrtro'ng _""""'iJ""';rOng Glam (tile"~(Yhi~\\tlO~!)"ftf,""'~. :p .. /'
;)n~;'C ':-:-.:.' '\ /y/<Y "(jN,n 'I '';- ../(\i(~~R(:./'·. (; (;OPH''iN~)'/LA1YiQ-.-_. ..~- / r~I~~:~ ~6~~H.NG~;$ /
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NgUY~1l Thj Vall Bui Thi Chiem :;";!lc:..c .guy~n D.rc Hoang
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CONG TY CO PUAN ~~CII NGOI DONG NAT Boo cno b\i chlnh hql'2:'!lilt cho "am tiii chinh kct thue ngl\Y 3 l thung 12 n'lm 2015
nAo cAo KET QUA HOAT D<)NG KINH DOANH HQP NHAT Cho nam tili eh inh kat thue ngily 3 I thang j 2 nam 2015
CHITlEU
1. Dotlnh tJm bim hang va cung dip djch V\l
2. Cae khoilll giiun tl'll' doanh tllll J., Doanh thn thuAn vtJ ban hang
va eung cAp dieh V\l (I 0 ~ 01-02)
4. Ghl ven hang ban
5. L9'i nh\l~n gi)p vt\ ban hang V" ClIllg dll dich v'"' (20 ~ 10-11)
6. Doanh tim h0111 d(\ng tili chinh 7. Chi phi tili ehiuh
n'ollg do: Chi phi Wi vay
8. Uii/(I6) trang Cong Iy lien doanh, lien kSt
9. Chi phi ban hang
10. Chi phi quan Iy doanh nghi(\p
11. L9'i nhll~u thuAn tit hOl)t (lqllg Idnh donllh pO ~ 20+(21-22)-(24+25)}
12. Tim nh0p khoc 13 Chi phi khac
14. LQ'i nhu~n klHlc (40 ~31-32)
15. T8ng l~)'i 1I1111~n I,~ toun tru·o'c thuB (50 ~ 30+40)
16. Chi phi tllllc3 TNDN hl¢1l I,,\nh
17. Chi phi thuS TNDN hoffl1l~i
18 LQ'j nhll~1I san tllU~ thu IIh~p doallh nghl~p (60 = 50-51-52)
19. LQ'j nllU~n sail thn~ Cilllg ty m~
L<,ri nhu~n sau tllU~ din c& dong20.
I'hong kii)m SOat
21. Lai CU'IJ"lI tl'~11 eli )lhi~1I
MS TM
01 5.17
02 5.17
10 5.17
11 5.18
20
21 5.19
22 5.20
23
24
25 5.21
26 5.22
30
31 5.23
32 5.23
40
50
51 5.24
52 60
61
62
70 5.25
f
r <
";
.'( C() \ll" /" /'·\lt.UQr!J" //. '<." A'ACH NG'JI ;: 'I<,Vl~c/ ~.:.....----~--' \,.... ~'./ l*\l\ ..05Nl' • A'if;.
Nguy~u Thj Vall Bui Thj Chiem ~'1.~~11 DU'e Hoang~~=~
Ngu'/ri I~p K~ tOlll1 tl'U'("ng
1
Naill 2015 VND
284.195.701.396
88.875.222
284.106.826.174
218.765.049.823
65.341.776.351
705.317.347
5.880.428.046
5.691.022.458
23.582.141.729
19.237.913.549
17.346.610.374
208.762.149
20.568.032
188.194.117
17.534.804.491
3.878.799.833
13.656.004.658
13.656.004.658
Milll B 02-DN/HN
Nam 2014 VND
239.689.781.946
110.870.732
239.578.911.214
184.187.124.703
55.391.786.511
354.938.318
8.421.682.934
8.407.787.182
14.461.291.538
17.873.287.904
14.990.462.453
3~9.157.137
389.157.337
15.379.619.790
3.411.014.717
11.968.605.073
11.968.60S.073
._-,"',,,,,,,,,,,,,,,."
2.276 1.601
Tp. HJ Chi MII/h, ngay 25 thJ;;g'"j mII11 2016
-""'"-J6ng Gillm d'DC ,"- /_~:lU1l)~:c?~.,,_, _/__r //"
.,{:.~:,~~.:.~:;;.~('>~"'" //' //9(cq~\:It.t'-1 ',.(1\ // ///~
./' ...
7
,............. I' .... , .... ,..... \, ......... ~., .: ." " c " ." ........." .:., ..
CONG TY CO PHAN GACH NGOI DONG NAI B!w cao liti chinh hqp nhfit eha nam titi "hinh k61 IMe ngity 3\ thang 12 nam 2015
BAo cAo LU'U CHUYEN TIEN Til: I1Q'P NHAT (Thea p/Ilrrmg philp gitin [iiJp)
Cha niim tM chinh kbt tMc ngity 3 I Ihimg 12 nam 201 5
ClliT1EU
I. LUll cbuyBn tiBn thullnli!' ho~t u(\ng kinh unanh 1, Lfli Jl!Ju~Jl Irtdlc thud 2. Di8rt chill" cho cdc klwllI ..
• Khfiu han tai san e5 djuh va BElSDT · Cne khonn d\T phong -L" ehenh loch Ii' gin h5i doni do dnnh gin IQi
cne khonll m\le libn to co g6e ngoQi to - Lffi tit ho,lt d(\ng d~u IU · Chi phi Hii vay
J. L,ti ""rt,11l [ic HDKD [rm!'e I!I(/y u,1i vallirt'll U{/IIi: -Bien a(\ng cac khonll pl"i; tim - Bien d(lng hang t6n kho • Bien d(\ng cac khoan pha! (ra • Tang/ginm chi phi Ira truac · Ti~1l Iffi vay dff (ra • ThuG thllnh~p doanh nghi~p off n(lp - Tian thu khac tif ho~t d(\ng kinh doanh -Tibn chi khae eho hOQI d(\ng kinh uoanh LII'II chuydll [i&1I [llIlIill /,.( 110(11 ,lr"g Mil/( 110(/11"
II. Lu'u chuyBn tian lil' hO\11 u(\ng uAu tlY 1. Tian chi db mua s~m, xI1y dlmg TSCD va cae TSDH khac 2, Tibll thulil th.nh Ii', nhugng ball TseD va cae TSDH khae 7. Tibn lim J"i eho vay, eil lue va h,ri nhu~n dugc chia
Lu'll clmyd" [i811 [/(uall [ic "O~I IIrug ilau II(
Ill, L1I11 chuyBn lian til' ho~t d(\ng (iii chinh 3. TiGn lhull! ai vay 4. Tibn chi Iranq gilc vay 6. cil liIe, Iqi nhu~n d" Ira eho chi! sa huu
LII'II c1mydlll;811 [Imall [If hO~1 ilrllg [ai elllu/(
LU'l1 chuySn tibn thuAn trong kl' (50 =20+30+40) ribll va I110'lIg on'(lug tiall uan Itl' A"h !uliing c,ia [hay ,16, I)i gid h6; ilod; quy rtD; "goal Ir Tlall vil hl'O'ng UI\'(l'lIg tibn cnili lIt (70 =50+60 (61)
MS Niim 2015 YJ'ill.
01 17.534.804.491
02 25.244.003.715 03 5.286.789.216
04 (40.583.859)
05 (188.010.353) 06 5.691.022.458 08 53.528.025.668 09 (10.884.745.418) 10 (2,694.649.087) II 11.418.041.462 12 1.267.922.421 14 (7.076.782.114) 15 (3.825.646.483) 16 17 (839.516.739) 20 40.892.649.710
21 (6.649.863.759) 22 27 188.010.353 30 (6.4/1.853.406)
33 117.187.885.265 34 (137.101.928.812) 36 (10.302.126.250) 40 (30.216.169.797)
50 4.264.626.507 60 12.305.495,969 61 39.993.667 70 16.610.116.143
Milu B 03·DN/HN
Niim 2014 YND
15.379.619.790
21.890.924.459 823.330.013
(55.962.442)
(325.825,864) 8.407.787. J82
46.1/9.873.138 672.962.201 652.411.293
3.090.103.686 (3.594.374.982) (4.459.529,740) (3.708,091.676)
150.000 (1.613.077.285) 37.160.426.635
(5.870.\21.411) 144.545.455 181.280.409
(5.544.295.547)
96.500.699.307 (124.538.810.531 )
(6.756.110.000) (34.794.221.224)
(3.178.090.136) 15.441.617.650
41.968.455 j 2.305.495.969
Tp. H6 Chi Minh, ngay 25 [hang 3 IIGIII2016
Ngu·iJi I~p K~ toun tl'll'O'ng #!",b~';;,~'~8no Ghim lt6cdc, o,u,op C">- ~b
;:::j,.'.\\~'<~<;:~'///',///~ 1" ,/ 9' C()i'\G ·\v 'Q .. j"
\:'C{lQc Q. / ':; eel PHAN \~.'I/~Ii'c< -', ~.....~ c' I • ~
GACH NGOt-".:r~, ,/.---' /~ \1< ~, / .. hE
" ~ 't I) 1tl:i \Il!5J1~jf ~ ;d' ,// /' "'::'J'''I
"", ~".>,..... \I7 2L.." (/;/~ NgIIY~1l Thi Vall Bili Tl'i Chiem 7:l;P ll\lg/lyen Hlh' Hoang
/
8
. ~ ...... ·l -" .., .~" . ., .' _._. .~" ..(
·.....
CONG TY CO PHAN GACH NGOI DONG NAI I3ilO cao tRi chinh hVp nhatcho nam tlli ehinh k8t thl'e ngity 31 thang 12 nam 2015
THUYET MINH BAO CAO TAl CHINH Milu B 09-DN1/1N [". ,
1. THONG TIN KHAJ QUAT
1.l Hinh thi"e sO' hilu vall
Cong ty cb ph'\11 G~eh ngoi Dling Nui (g<;>i tAt lit "Cong ty") lit doanh nghl~p dm;yc ehuy8n dc\i tlr doanh nghi~p Nhit mIaC - Cong ty G~eh II1;\0i D6ng Nui theo Qny6t dinh s6 2313/QD-BXD ngAy 15112/2005 ella B(i lrm'mg Be> Xliy d\rng ve vi~c phe dUYet di611 ohinh phmmg 1m e6 phfin hou vii elllJy8n Cong ly G~eh ng61 D6ng Nai thu(ie T6ng Cong ty Vlit liell Xliy d\rng S6 I thAnh COil? ty 06 pl,,\n. GiAy eh,rng nhlin Dang ky kinh doanh Cong ty cb phiin s6 4103004478, dang ky Ian diill ngity 21/3/2006 do So' K8 ho~eh vit Diill trr lhitnh phb H6 Chi Minh cap. Giay ehlrng nhlin dang ky kinh dounh thay d6i liin thlr ba ngity 22/3/2011 ehnftn y viee thay db! ma s6 dang ky doanh nghleP moi lit 0300397028.
V6n di611 Ie: 60.000.000.000 d6ng (Sau mrrai ty d6ng).
Ten ti6ng I1Ir6c ngoai: DONG NAI BRICK AND TILE CORPORATION
Sa hUll v6n:
Stl Obi tlrQ'Jlg Theo s6 e8 dong thl.'e t6 t~i 31112/2015 ______V.:.;,:.:NDo:,. % cli phlin
Dai di\\n v6n Nhit Nllae: Ong Nguyen Dire Hoang 12.278.000.000 20,46 1.227.800 Ong H6 Dinh Thlliin
2 Cong ty TNHH Xliy d\rng An Clf 4.000.000.000 6,67 400.000
3 Cae c6 dong khae 43.722.000.000 72,87 4.372.200
Tong 60.000.000.000 100 6.000.000
Tr\. scr chinh Cong ty t~i: S6 119 - fli?n Bien Ph>', - Plmlrng flaKao - Qu~n I - Tp. H6 Chi Minh.
s6 Ino dOng t~i 31112/2015 lit 62S ngulri (31/12/2014 lit: 606nglrlri)
1.2 Ngitnh ngh~ kinh dOl1l1h vit ho,tt dOng r.hinh
COng nghi\\p snn xuflt g~ch ngoi, vlit lieU chiu lira, g6m s,t xliy dvng; Khai thl\c, <:h6 bi6n khoailg slln; nAu tu kinh doanh nlla va do thj, vlln phc>J1g, can hi} cao cAp, khu cong llgl1i~p va kim dan elr; Moi gi&i b51 d(ing snn; Xny d\rng eong trinh diin d\lng, eong nghieP, giao thong, tMy lVi, cae coug trlnh ky thl1~t h{l tling vA kIm cong nghi¢p; Trang tri l1<)i I1go~i thAt cong trlnh; San xu6.t, mua b{m viit li~u xay dVng, vlit t\l may moe tl'ong linh v\le vlit lieu XflY dvng; fl~i Iy kinh dOaLlh Kang dlill; Mua ban thiBt bi van phimg, d6 g6, kim khf di\\n may; Qllang cao thlt(YUg nwi; Mua ban hang tieu d,mg: tll\fc phdm, n\laC giai khat (khung kinll doanh dieh VII an u6ng), xe a to, xc gAn may, phI' tung xo gUn may; T,r v5n va clllly6n giao eong nl}h? san xndt g6m tho; Kiuh doanh V~t1 lili h'\ng h6a b~ng 0 t6; T\I vAn dAu tLr (tl'it tit v5n hli chinh" kc toAn).
TI'OIlg nam 2015, ho~t d(\ng kinh doanh chfuh eua Cong ty lil san xulit cae lo~i g~ch ngoi, v.~t li~.n chju lira, g6m sir xay d\rng, eho thue Vall phlmg vil djeh v\, v~n titi .I.
9
. _.......... \ I" __ , " ~."... ," ... . •,..."J ·1 .' ..• - --'" ... ." _..,.
CONG TY CO mAN <?~CH NGOI DONG ,NAI Baa do tid chinh hqp nhilt eho nam tai eh/nh kilt thlle ngay 31 thang 12 nam 2015
THUYln MINH BAo cAo TAl CHiNn (TIEP THEO) Miiu B 09-DN/HN
1.3 cau tl'lle Cong ty
Tlli ngay 31/12/2015, Cong ty e6 dall tIl vao eong ty can va cae dan vi tr\Ie thu(ie nhlI sau:
Dnu 111 vilO e(lng Iy can
Ho~t (li)ng ehfnh TYW gop v6n
Ty 1\\ biau
'l.!!YBt
Cong Iy TNHH M(\t thanh vian Tlmong Illll; TUILDONAI
Kinh doanh gllch ngoi 100% 100%
Clic do'n vi tl'1)'C thlli)c
NM Illay G\leh Ng6i D6ng Noi \
NI",mAy G,leh Ng6i D6ng Nai 2
San xuAt r\lch ngoi, VLCL, gOIll Slr xay d\rng San xui\! g~eh ng6i
Nha mAy Gllch Ng6i Vi~t DIIC San xuat g~ch ng6i
Nhil MAy Kha; Thne & Ch~ Bi~n Kh6ang Khai thAe m6 set San Chi nhanh Cong Iy C6 phan G\1ch ng6i Dang C.ung cap cae "I'0{11
Nai v~t 1il'II xay d\TI1g Chi nhanh Cong (y cil philn Gllch ng6i D6ng C.ung cap cae 0\11"I'Nai - Khu WC Mi<~n Tay v~t li<$11 xay d\rng
1.4. Tuyon b6 vB khii nling so sanll thong tin tl'on BllO cao tili chinh h'l'P nhilt
Ngay 22 thang 12 nam 2014, B(l TiIi chinh da ban hiInb Thong tit s6 200/2014/TT/BTC lur<'rng diin ChG d(l KG toAn doanh nghi(lp. Thong (Ir nay thay th~ ebo Che d(i kG toAn doanh nghil'P ban IUlnh thea QnyGt ltinh s6 1512006/QD-BTC ngay 20/3/2006 ella H(i Inr<'rng B(i Tai ehinh viI Thong tit sf:, 24412009/TT-BTC ngay 31112/2009 ella B(i Till ehlnh, Thong tll' s6 200/2014/TT/BTC np d\lllg eho nam tili ehfnh b~t dAlI ho~c sau lIgiIy 0 J10 1/20 15,
Cong Iy d1i ap d\lng cae hltang din cita ThOng ttr sf:, 200/2014ITT/BTC k& tir ngay 01/0112015. Be thong t;n tron Bao cao tal chfnh hgp nhAt co the so simh dltgc, Cong ty dIT trlnh bay Iv; ho(ic phfIn 10\1; I~i m(it 86 n(il dung trcn Baa cAo ta; ehinh hqp nh:\t ellllg ky na11l2014 (dlt<;!e sOlln I~p dva tren QlIyGt dinh s6 J5/2006/QD-B'T'C va thong til 56 244/2009ITT-BTC clla Hi) Tal chinh) (chi tiSt xem thuySt l1linh 6.3), do do dc thong tin viI s6 lieu k6 toAn trJnh bay tren Bao eAo tili chinh hqp nhAt la co the so sanh dm;re do dIT dm;re tinh tonn va trJnh bay nhA! quan,
2. NA.M. TAl cnINH, DON VI TlEN 1'1]; sir DTjNG TRONG Kit ToAN
Nom tili chinh
Nam lili ehlnh ella Cong ty b~t diln tir ng,\y 0 I thang 01 va k~t thlle viIo ngay 31 thang 12 hang nam,
DO'n vi ti~nl~ sir d~ng lrung kQ toan
Bao cAo tal chlnh hqp nh:\1 kem theo dll<;!O trlnh bay biing El6ng Vi<$t Nal1l (VND)
10
CONG TY COI'HAN GACH NGOT DONG NAT Baa cao tai chlnh hqp nhAt'eho nam tai chinh k61 tlnlc ngay 31 thang 12 nam 2015
THUYI1T MINH BAD CAD TAI CHiNH (TIEl' THEO) M~u B 09-DN/HN
3. CHuAN Ml/C VA cHE nO KE ToAN AI' DT)NG
Ch6 ,1<} va Chuftn 1II1,I'C 1<6 toan ap d\llIg
Cong ty ap d~ng ChG d{> KG toaa Doanh nghi\lp Vi\lt Nam e1m)'c ban hanh kem thea ThOng tu s5 200/2014/TT-BTC ng,ly 22 thill1g 12 nam 2014 va cac ClmAn mlrc kG toan Vi\ll Nam co lien quan do 13{> Tai ehinh ban himh,
Tuycn b6 v~ vi~c tuan thii C1mAnlll,!,c 1,6 tOlln va Ch6 a\l 1<6 to:ln
Ban Giiim d5c Cong ty dam baa da tnan thu dily tlu cite ChuAn m\fc kG loan Vi\lt Nam va Cha d{> kG toan doanh nghi\lp Vi¢t Nam dil ittlc,rC ban hilnh va co hi\lll I\re lien quan den vi\le laP va trinh b:ly Bao cito tai ehfnh hc,rp nhAt eho nam tai chinh kM thlle ngay 31 tMng 12 nam 20 IS,
Hinh thu'c 1<6 tOlln :11' d\lJIg
Cong ty sir d\lng hlnh lhire kG toan Nhat ky chung
4. cAc cHiNH SACH KE ToAN AI' DT)NG
CO' so'lap Bao do tal chloh bQ'p nhilt
Baa cao tili ehinh hc,rp nhAt kem thea dm,'c trinh bay bi1ng Dbn? VI¢t Nam (VND), theo nguyen tlie gia g5e va phil hgp v6i cae ChuAn mile kG toan Vi\lt Nam, Che it\> kG toan doanh nghi\lp Vi\lt Nam hi¢n himh va dc quy djnh phap 19 co lien quan dGn vi\le laP va lrinh b,ly Baa do tai ehfnh hgp nhAt.
CO' sO' h9'p nhilt blIo cao tili chinh
Baa cao tai ehinh hgp nhAt hgp nhAt cae Baa cao tai chfnh eila Cong ty va Bao cao tid chinh eim cae eong ty do ConT ty ki&l11 soat (cae eong ty can) dugc laP cho nil!" tai ehlnh k&t thUe ngay 31/12/2015, Vi¢c kiel11 soil! nay d~t dm;JC kid Con~ ty co khU nang kiem soat cae ehfnh slich tai ehfnh va ho~t d{>ng el',a cile cong ty nhan dau ttr nhilm tltu duge 11)'1 feh tl'r ho~t cJ{>ng ei'a cae eong ty nay,
Kat qua ho~t d{>ng kinh doanh cim cae eong ty can duge mua I~i hoilc ban eli trong nam dtrc,re trinh bay trong Baa CilO KGt qna ho~t d{>ng kinh doanh hgp nhfit tir ngoy mua hoile eho dBn ngay Gill! khm\n dim tu & eong ty con d6,
Trang tnrimg hqp dn thi6t, Baa cao (,Ii elJinh ella cite cong ty can duge di6u chinh itG cile ehfnh saeh k6 toan dtll)'c ap d~ng t~i Cong ty va cae eong ty con khae la gi5ng nhau,
TAt ea cae nghi~p V\I va s6 du gfUa cae eong ty twng cimg t~p doan dlll)'e lo"i b6 khi h9'P nhfit Bito clio titi chfnh.
t LVi leh elm c6 dong khdng kiGm soil! tlong tai san thurln eila cong ty can hQ'p nhfit du'Q'c xae dinh h', mOl chi tieu trong phall v6n chi, s6 hflu eua e5 dong eila eong ty m\" Lgi ieh eim e6 dong klt6ng kiBm soat bao gbl11 giil tri cae I'li feh eua e6 dong khong ki6m sor\! t"i ngay hgp nhAt kinh doanh ban dill! (chi tiBt xem n6i dnn~ trlnh bay dual day) va phlin 1",1 feh el,a eb dong khong ki&m soat hung sIr biCn dOng ella t6ng von ehir 56' hiiu k& Ill' ngay hc,rp nhilt kinh doanh. Cae khoan 16 tu'(mg illlg v6i phAn v5n eim e6 dong khOng kiGl11 soat Vtl\1l (IU" philu v5n ei'a hQ twng tbng v6n chil s6 hiiu eua eong ly can duge !lnh giam VIIO philtl lqi feh cua Cong ty tn'r khi e6 dong khotlg kiSm soat co tlghTa v~ rang bu{>c va c6 kha nang bil dill' khoan J6 do
]I
. ~ ... "-,., ,._... .._"., .( -_...., --" ...
CONG TY CO l'HAN GACH NGOI DONG NAI 13,\0 elw tai chinh hqp nhAteho nam tai ehinh kilt thllG ngay 31 than~ 12 nam2015
THUYltT MINH nAo cAo TAl CHiNH (TIEl' THEO) Milu B 09-DN/HN
4. cAc CHiNH SACH KE ToAN A.p Dl)NG (TIEP THEO)
Ht!'p nhilt Idnh doanh
Tili san, cong nq va cong nq ti6m l<\ng eua eong ty con dU"qe xae dinh theo giit tfj hqp Iy t~i ngay mua eong ty con. Sfit ky khOt,n phIl trQi nao gi[la gia mua va tbng gia tri hqp Iy ella t,'i san duqe mtla dtrqc ghi nh(in Ia Iqi th6 kinh doanh. Bilt ky khoan thi6u hilt nao gHIa gia mult va tang gii' trj hqp 19 ct'la tM san dtrqe mUll dm;tc ghi nh(in viw k6t qua ho~t dQng kinh doanh Clln ky k6 toan pMt sinh ho~t dQng mua cong ty con.
LQ'i ieh ellll ca dong khOng ki6m soat t,ti ngay hQ'p nhilt kinh doanh ball dittl dtrqe xac djllh tren ca sa tY te clla ea dang khong ki6m soat trong t6ng gia trj hqp to' cua titi san, cong nq va eong nc;r ti6m tang ,1lTQ'c ghi nh(in
Cae lo~i ty gia hai do,1i ap d\lng tl"Ong k6 loan
.D6i v6'i ciie nghiGp vu phAt sinh b5ng ngQ.illJQ
Cae nghii;p V\I phat sinh blmg ngo~i tii duqe quy dai thco ty gia ap d\lng t~i tMi di6m pMt sinh nghiep VI', chenh tiich ty gia pMt sinh tir dIG nghiep V\l nay dtrqe ghi nh(in la tim nh(ir v,. chi phi tai chlnh trang Bao eao kGt qua kinh doanh.
Diinh gin lai cae khotm m\JC Hen te co g6c ngoai tC tai thai diem Jap BaD cao tai ehfnh hap ohM
(i) Cae kho"n van b~llg tiSn e6 gac Ilgo~i tii dtrqc phal1lo~i ta lai san (TiSn, Nq phili thll, .. ,): D"nll gia I~i thea tY gia mua vao Ngan hang Nong nghii;p v,1 Phat trien N<3ng tMn Vi~l Naill - Chi nhhnb M~e Thj Blfai va Ngiln hang TMCP Ngo~i Tlmong Vi~l Nam - Chi nMnh Tp, ua Chi Minh t~i ngay 31/12/2015.
(ii) Cac khoan v6n b~ng tiSn e6 g6c ngo~i tii dtrQ'c philo lo~i la nQ' phai tn, (Phai tra nguai ban, vay,..): Danh gia t~i thea tY gia ban ra Ngan hang Nang nghi';p va Phat tden Nong than Vilit Naill - Chi nMnh M~e Thj Btrbi va Ngiln hang TMCP Ngo~i Thuong Vilit Naill - Chi ohanh Tp. H6 Chi Minh t~i ngay 31/12/2015.
Chenh I~ch Iy gla pMt sinh tit vi';c dan II gia I~i dlfqc ket ehuy6n vao titi khoan Chenh liieh ty giil 413, s6 dtr tai khoan nay sc dtrQ'e k6t chny6n vao Doanh tim ho~c chi phi tai chinh t,li thai diGm I~I' Bao cao t"i ebinh.
Ty gia slr dung db danh gill lai cae khoan 1I1\IC cQ_g~,9,\i~!1 t9 tai thai diem Jg,p Bao 9aO tili ehinh hgp nllfit
Thiri (libm Ngan t,,)ng Ty gill mUll v,)o Ty gili !Jun rn 31/12/2015 Ngiln hil1lg TMCP Ngo,li 22.450 VND/USD 22.540 VND/USD
TI1lI'ong Vi';t Naill - Chi nhanb Tp. U6 Chi Minh Ngan hang Nang nghi';p va 22.430 VND/USD 22.495 VNDIUSD Phat tden Nong tll(lll Viiil Nilm - Chi nhanh M~e Thj Buai
Nguyen t~e gbi nh~n !ibn va Cae khoan tU'o'ng thro'lIg libn
, l' ,1'1&11: Baa gom rie}] mal, Tien g!i'i lIgan hime (kjUJl1g /cjJ han)
TiSn m~t, TiSn gtri ngftll Mng duqe ghl nh(in tren CO' sa thlfC tG phUt sinh tllll-chi.
Tucrng dtrmlg ti8n
Lit khoan tiSn giri e6 ky h~n co thM h~n tim h6i ho~c dao h~n kMng qua 3 thang kb It'r ng,"y gtri tiSn co kha nang chuySn dai db dang tbanh mQt Ilfqng ti€n xac djnll vo khilng c,6 n'ti 1'0 trong ehny6n d61 thanh tibn t~i thai diem bao cao
12
CONG TY c6 PlIAN GACH NGOI DONG NAI Baa cao tid ehinh hQ'p nhilt'eho nam tid ehinh kat thue ngay 31 thang 12 nam 2015
THOYItT MINH HAO CAO TAl CHINH (TIEl' THEO)
4. CAC CHINH SACH KE ToAN AI' Dl)NG (TIEl' Tl-IEO)
Nguyell t~e k5 tOUlI Clie 11l1O"n ilau tit tili chillh
Cdc khoim (tdu fit' vdo congm'on
r"'"
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• Dan tlr vao eong ty can: Cae khoun dt.ll tl' vao cae eong ty con ma eong ty nlim quy~n ki6m soat dtr\Je trinh bay theo pillro'ng phap gia g6e tren BaD caD tai ehfnh.
C"e khoan phan ph6i lQ'i nhu~n mit Cong ty nh~n (tltQ'e tir 86 IQ'1 nhu~n luy k& eun cae eong Ly COli snu ngay Cong ty nlim qlly~n ki6m soat dtrQ'e ghi nh~n vao kilt qua ho~t dong kinh donnh trong nam elin Cong ty. Cae khoan philn ph6i khae dm;>,e xem nhtr ph,ln thu hili cae khoun dtlll tu vit dm;>,e tru vilo giu trj dtlll ttr.
DlI' phung 1611Jh6, cae khotin ad" II(
D\r phong t6n thilt eho cae khoim dtln tl' vao eong ty con duQ'c trieh I~p khi cae eong ty nily bj 16 dfin dlln nllit dAn ttr eb khit nang milt v6n ho~e khoitn d\r phong do suy g;,lm gia trj e"e khmin dau t,r vito cae eong ty nity (trtr tntong hQ'p 16 theo k€ ho~eh dil dlfQ'e xae djnh tl'Ong plmang "n kinh donnh tnt6e khi dt.u tlf). Mire tr[eh I~p dV phong tlrmlg (mg v6'i t), I~ gop v6n eiln Cong ty tl'Ong cae t6 ehire kinl' t6 theo huang dfin t~i Thong ttr 86 89/2014trT-BTC ngity 28/612014.
Nguyen tlie 1,5 tOlill 119' phlH tllll
Cae khoitn NQ' phiti thu el""e theo doi chi ti5t theo ky h~n phlli thu, d6i tuqng phiti tim, lo~i nguyen t~ phai tim va cae y6u t6 khUe theo nhu eAu quan ly ella Ceng ty.
Cae khoan N(1 phiti thu bno g6m phiti thu khaeh h!mg va ph!li tim khac dm;>,e ghl nh~n theo nguyen tftc:
• Plu\i tllU eua khaeh hill1g gllm elle khoan phai thu mnng tinh ehilt thuong m,ll phat sinh tir gino dieh eb tinh ehilt mun - bim gifrn C6ng ty viI nglloi mna (IiI dO'n vi doc I~p val nguoi ban, g6m ea cae khoiIn phai thu gilrn eong ty m~ vb c.6ng ty con). Cae khoall phili lim t1mO'ng m~i dtr(1e ghl nh~n phil h(1p v&i ehuAn m\re doanh thu vi; thoi di6m ghi nh~n din eir theo hoa dtrn, ehirng tu phat sinh.
• Phiti thtl khilc g6m cae khoan phiti thu khong mang tfnh th,rang m~i.
• Phiti tim no; bo g6m cae khoan pMi tim cae dan vi ttVC thuoe khong e6 ttr cach phap nhun h~eh to:\n pI1\I thu(>e.
CAe khoim phiti thu dUQ'e phiinlo~llit Ng~n h~n vit Diti h~n tl'en Bang can d6i k6 toan can eu ky h~n con J~j elin cae khoitn phai thu t(li ngity I~p Baa CaD Till ehinh,
D\r ph61lg Ill,f phili thu kM d6l: dlr(1e I~p eho tung khonn n(1 phiti thu kh6 dM c~n Cl" vile thoi ginn qua Iwn tra 1lQ' g6e theo cam k6t nQ' bnn dlill (khong tinh <16n vi~c gia h~n nQ' gifin cae ben), hoae d\r killn mire tbn thilt e6 th6 xity fa theo hlrong dftn t~i Thong tu s6 228120091TT·BTC ngi,y 07/1212009.
13
Miiu B 09-DN/HN
... .,. _~" •. t...... .( -~
~ .' ~,~
CONG TY CO PHAN GAClI NGOl DONG NAl Bao c'\o t,il chfnh hgp nhA!eho nam tai ehfnh ket thile ngay 3l thang 12 nam 2015
THUYET MINH BAa cAo TAl CHiNH (TIEP THEa) M~u B 09-DNfHN
4. CAC cHiNn sAen KE 'rOAN AP Dl,lNG (Ti~p HlCo)
Nguyen t~c k8 tOtin h'ing t6n kho
[-fling tbn kilo dlrgc xae dinh tren ca s6 gia gbc, trong tnrang Ilqp gia gbe hlmg Ibn kho eao hem gill tri thnAn c6 th~ thlre hi~n duge thi phai tinh thea gia tri tllUAn co the thlIC Iden dtrge. Gia gbc hang tbn kho bao gbm el,; phI ngnyen vat li~u trtrc til]p, chi phi lao di;mg tlve tiSp va chi phi san XUAl chung, n8u co, de c6 dUQc hang tbn kho 6 dia diem va tr,lng thai hi~n t~i. Ghi trj thufm e6 the thlrc hion dlrge dtrQ'c XllC dinh bfmg gia ban u&c tlnb tru cac chi phi da holm thlmh clIng chi phi tl6p thj, b,\n hang va philn phbi ph:it sinh. [-lang tbn kho duQ'c Jweh toan thea pllUang I'MI' ke khai tlllt(rng xuyen va tfnh gia thea pllI!ang pMp blnh quan gia quyan.
D\r phong giilln gia hang Ibn kho eila Cong ty dlrgc trieh laP thea cae quy dinll k6 toan hien htinh. Thco do, Cong ty dugc phep lrieh laP Dlr phonpgiam gia hang tbn kho liii thai, hong, kem phAm chAt trong tnro'ng hgp gia Iri thlle te eila Ilang ton kho cao han gia tri timAn c6 the th\re hien dtrge t~i thai diGm k6t thUe nien d\\ kStm\n,
Nguyen tiie 1<8 toan v,i khUu hao Till san e5 djnh hU'u hinh vII vo hinh
Cong ty quan Iy, sir dtlng va trfcb khAu hao TSCD thco IlUang dfin tvi Thong Ilr s6 45/2013/TfBTC ban himh ng,ly 25 thang 4 nam 2013,
" r ~ • a. Nguyen f'le ke IOllJt
Tcii s/m cd c1inh JUI'll hinh
Tili san c6 dinh huu hinh dugc pllan anil thea gia gbc. trlnh bily thea nguyen giit trir gia trj hao mon lay k8, Nguyen gia tili san c6 djnh baa gbm toiln b\\ cac chi phi mil Cong ty phili bo fa dG co dlrgc tili san C6 dinh tinh di\n thiti di6m dtra titi san do vao tr~ng thai s~n sang sir dVng_
Khi titi sim c6 dinh dlrqc ban hay Ihanh ly, nguyen gia vil khdu hao lay kB dlrge xoa s6 va bAt k)' kboan lai, Iii nao phat sinh do vi~c thanh ly d6u dlrqc tlnh vila thu nh~p klu\e hay chi phi khac [rang kyo
T,)l§q/J elLdinh v6JJluh
Quyan sir dVng dAt: Iii toan b\\ cac chi phi th\rc 16 Cong ty da chi Ta e6 lien quan tr\le tf6p tar• die;,n lieh dAt sir d\1I1g, baa gbm: lian chi Ta d6 co quy&n sir d\l1lg dill, chi phi cho dan bil, giitl ph6ng m~l bAng, san lAp m~t b~ng, 16 phi tnrac b~ '"
QlIyf,n sir d\l1lg ddt co thai h~n xac dinh dugc tila hientheo nguyen gia Iril gill trj hao man lay kS.
b. Plllrong pillip kll!l/1 llao
Tili siln c6 dinh huu hinh dm,)'c khdu hao thea phuang phap ,hrang th~ng d\ra tren thai gian hU'll d\mg tl(re tinh, Th&i gian khllu hao C\l tha nhtl sau:
Nihn 2015 -~---"-'"'''''''--' -- 'sr'~'~'d~~l
Nha eira, v~t ki6n trile khae 08-25
May moc, thiat bi khile OJ-I0 Phtrang lien vM tai 08
Thi61 bi, d\lllg e\1 quan Iy OJ-08 Tili sail e6 dinh khac 06-08
Rieng tai san c6 dinh Clla Nhil Mity khai th"e vii ch8 bi8n Khoallg San III dAI mo dvac khAn 11ao theo sanhrQ'ug kha; thac d\l ki&n lil623.800 m3 set cho tolln b\\ kilt! VIle mo (\u thllllg 12/2015 san Ilrgng khai thac d\r kill" lil2,918, 187 1ll3),
Tili stln c6 djnh vo hinh 1,\ gia tri phAn mam k6 toan d. khAli hao h8t
1/1
CONG TY COmAN GACH NGOI DONG NAI BilO eao tid ehinh hO'p nhftt'eho nam tai el1lnh kGt thllC ngily 31 thang 12 nam 2015
THUYET MINH BAo cAo TAl cHiNH (TIEl' THEO) Mau B 09-DN/HN
4. cAc cHiNH sAcH KE ToAN AI' Dl)NG (TiGp theo)
BAt (t(lng san a~u hr
Bftt d(lng san dAu hI eiJa Cong ty bao g6m gia tl'i xiiy d\ll1g (khong bao g6m n(li thM va tl1ang may) eita toa nha Van phong I'll 86 119 Di~n Bien Phil, phmYng DaKao, Quan 1, Tp. H6 Chi Minh dlrQ'e slr dlmg eho m\le dieh tllll il,ri tlr vi~e CllO thue, dll'Q'c tllnh b"y thea nguyen gla 11'11' gia tl'j hao Illon luy kG,
Bat di)ng slln dau hI dtrqe khAu hao theo phuong phap dtriYng th~ng tren theri ginn him d\lng Ilae tinh trang vong 25 niim
Nguyen tfte kB toan chi phi trii truo'e
Chi phi tl'a tnl'ae phlln anh elle chi phf thtre 16 dii phat sinh nhtrng co lien quan dan kat qua hwt d(lng Sl\n xndt kinh doanh eua nhi!;n ky kG toim va vi~e kGt ehuy6n cae khoilll chi ph! nay vila chi phi san xufit kinh doanh eua cae ky kG toan sau.
Chi phi tra tmoe dili h~n eua Cong ty baa g6m: Chi phi Slra chua Ion tili san e6 djnh viI chi phi vi di; phai ngoi, kh6i xGp Ueasset t~i Xi nghl~p 5. Theri gian philn b6 cae chi phi nay la 02 nlm,
Nguyen t~e kG tOll 11 Chi phi xay d\rng cO' ban dil' dang
Cae tai san dang trang qUll lrinh xily dlmg phlle VI' Ill\le dfell sitn xuat, eho thue, qtHin trj hOac eho bat ky mile (1ieh nlto kiHic ctllQ'C ghl nh~n thea gia gac. Chi pili nay baa g6m chi phi djeh vI' vit chi phi lili vay c6 lien qUllll phi. hO'p vai chinll saell k& toan el,a C6ng ty. Vi~e tinh khau hao cua cae tid sfm n~iy duQ'c AI' dVng gi5ng nhu v&i cae tili san klu\c) bat dAu tir khi tai san 0 vila tqll1g thai s~n sang s\'r dtmg.
Nguyen t~e k8 toan Nl{ phiH lI'a
Cae khoitn nq phiti trit dll'Q'e thea dol ehi ti@t tlleo ky h~n phili tra, d6i tllQ'ng phai trit, Jo~i nguyen t~ phili tni va cae yau t6 khite theo nhTl cRu quan Iy clla Cong ty.
C,i" khoan nQ' phiti trit baa g6m phai tl'a nguai ban, phil! tt'll nQ' vay va cae khoan phili tra kMc la eue khoun nq phili tt'll dm!" xae dinh gAn nhll chAe chAn v~ giil trj va tlllYi gian va dIrge ghi nhiln khong thaI' hall ngllTa V\I phili tllanh toan, dtrQ'e philn lo\,; nlm sau:
• Phlli tl'il nglleri ban: g6m eae khoim phili lra mang Hnh ehat thllang nwi pMt sinll tit giao dich mua hang h6a, dleh VI', titi Slln gifra C6ng ty va ngttai ban (lit dan vi di)e l~p val Cong ty, g6m ea cae khoiln pha; tra giim eOllg ty me va c/lng ty can).
• Phiti trll kllac g6m cae khoan phai tra kh/lng mang tlnh thuang m~i, kh/lng lien quan Mn giao dleh mua blm, eung cAp Mng h6ll dieh VI'.
Nguyen t~e ghi ub~u vay VI\ Ill{ plllU ira thue tili cbillb
Baa g6,m e~;, khoa~ti6n v~f" khf,,;g b~o g6;n c~e kh~an VOl' dll~i hinh t1:,W ph~t IH'~I~1 tl:~i Phl6,u hoae co ph leu tJu da! c6 dleu khoan bat bUge ben phat hilnh pha! Illua 11'1 tal n19t thal dtelll nhot dinh ll'ong tttong lai.
Cong ty thco doi cae kholin vay vii nO' tllue tai ellinh chi titl thea tirng d6i tm;mg nQ' va philll lo,'i ngi;n h~n vit dai h\ln thea thai gian trit ng.
Cili phi lien quan tqre tiGp d&n kllOan val' dtrQ'e ghi nhfm vito ehi phi tltl ehinh, ngo~i tl'Lr cae chi phi phdt sinh tir khoan vay riell~ ello mite dieh dAu til, xlIy d\mg ho~e slm xudl tai san da dang thl dtT\1e van h6a thea Chudn lll\l'e Ke toan Chi ph! di vay.
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CONG TY CO PHAN G~CII NGOI DONG NAI !3ilO cao titi chlnh hgp nh~t eho nam titi ehinh kBt thue ngay 31 thang 12 n",a,"m,-,2~0-Ol"-5
TnUYIET MINH BAG cAo TAl CHiNH (TIEl' THEO) Mau B 09-DN/HN
_
4. cAc cHiNn SACH KE ToAN Ap DVNG (Ti~p thco)
Nguyen t:lc gh; nb~n chi phi ph.i tra
Cac khoan chi phi tlwe tG ehlIn chi nl11rng dUIlC trieh tmae vao chi pili san xui\(, kinh doanh lrong ky dG ,tam bilo khi chi phi phat sinh thlle til khong g,'Y d(\t biGn cho chi phi san xlIiit klnh doanh tren CCf sa dam baa nguyen t;lc pllll hllP giila doanh thu va chi phI.
Cong ty ghi nh~n chi phi pha! tra thea cac n(\i dung chi phi chinh sau:
• Trich tmac tl&n dfiu DO, ti&n thue dAt, chi phi Iffi vay; chi phi sua chua nha Xllang, van phong; chi phi laID k$, h(\i ch<1, h(\i nghj va CilC khoan chi phi trich twoc khac.
Nguyen t~c ghi nh~n vfin chti so' hu'u
v6n drlu tu cim chit sa hiln dugc ghi nh~n thee 56 v6n tlwc gop clla cM sa hilll.
Th~"g du v6n c6 phAn dl!<;rc ghi nh~n thee s6 chenh l¢eh Ian hon gilra gia t1wc tS phil! !lllnh va m$nh gia e6 phiSU khi phat Mnh c6 phiSu lfin dAu, pMt hanh b6 sung ho~c tai phat hanh c6 phiSu quy.
Lgi nhu~n e1ura phiin ph6i xllc dinh tren co Sa kSt qlla kinh doanh sau thllG tim nMp dO'lnh nghi¢p va vi$c phan ph6i l(li nhu(in hoac xiI Iy 16 eila Cong ty.
Lgi nhu(in sau thuS ci,a Cong ty dlrgc trieh chia c6 tilC cho cae e6 dong sau kid dugc pile duy¢t bai H!)i dbng c6 dong t~i D~i hQi thuil1lg nien ella Cong ly VII sau khi dff trieb J~p cac quy dll tril thea oibu I~ ella Cong ty.
c6 lire dllge eong b6 va chi tra dtra tren s6 Igi nhu(in uae Hnh d~t dllge. c6 tlle ehinh thire drrgc eong b5 va chi tra trong njen d!) k~ tiap tir ngu6n Igi nhu~n e1ura phan ph6i can elr vao S\I phe dlly,;t el,a H(\i d6ng e6 dong t~i D~i h(\i tllllimg nien elra Cong ty
Nguyen t:le va plllwng phap ghi nb~n dOllllh tim, tim nh~p IdlllC
Doanh lhu Li,n hilng OlIve ghi nMn khl d6ng thill thOa man tAt cit nam (5) ilidu ki9n sau:
(a) Cong ty dii chuyBn giao phlin Ian rit[ ro va Igi leh gtJn Iidn vai quy&n sir hun slin phlim ho~c bUng hOlt eho ngrrili mua;
(b) Cong ty khong con n;lm giu quy6n quililly hang hoa nlm ngrrili sa hUu hang h6a ho~c quy6n k16m soUl tHIng h6a;
(c) Doanh thu dllge xac dinh trrong d6i ch~c eh;ln; (d) Cong ly so thll dugc Igi leh kinh tS lit giao dich ban hang; va (c) Xitc dinh dm)"c chi phi lien quan dBn glao dieh ban hang,
DOllnh thu CUll gilla dieh v6 cung cAp dieh v~ duge ghl nh(in khi kSI qua cila giao dich do dIrge xie oinh milt cach dling tin c~y. Tnrimg hllP,giao dieh v& cung cAp dich v\lIiSn ']Ulln rtAn nhia" ky thl doauh tllll 'lnve glli nh~n troug ky thea kN qua philn e!Jng vi~c, oil hoan thanh t~i ngay elm Bang e,ln obi kB toim ctla ky do. Kilt qua cua giao dich eung cap dich V\' dllge xiic dinh khi thOll man tfrt eli b6n (4) diau ki$n sau:
(a) Doanh lhu drr<,1e xiw dinh lmJ"llg dbi ch~C ch;ln; (b) Co killi nang tim dllllC Igi leh kinh t6 ti, giao dich cung cdI' dich V\' do; (c) Xac djnh dugc phlin cong vi¢c dii hoan thiinh t~i ngity elm Bang cau d6i kS toan; va (d) Xac dinh dlllle chi phi pMt sinh eho giao dich vil chi phi d6 hoim thitnh giao dieh cung ci\p djch V\I d6.
D6i vai tian lai, c6 IUc va lI;ri nhu(in dUllc chia va tim nh~p khac: Doanh thu dllge ghi nh~n khi Cong ty co khli nang tim drrgc Igi ieh kinh tS til ho~t d(\ng [ren Va dm;rc xic dinh ttwng itA; "htJe chtm.
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CONG TV CO PHAN GACH NGOI DONG NAI l3ao c{lQ tid chrnh hqp nhiltcho nam tili ehrnh kat thue ngay 31 thang 12 nam 20J 5
THUVllT MINH BAo cAo TAl CHiNII (TIEP THEO) Miiu B 09-DN/HN
4. cAc cHiNH sAeH KE ToAN Ap DT)NG (Ti6p theo)
Nguyen t~e k6 tOlln cUe JdlOiin gillln t.....· donuh thn
Cac khmin giam tl'lr dOflnh tl1\l g6m:
• Hang ban bi tni l~i: do vi p1wm cam ktt, vi ph~m hqp o6ng kinh tt, hang bi kcm, milt phAm chat, khong dung clHing lo~i, quy each.
Tmlmg hqp san pham, hang hoa, djeh V\I dil tieu th\1 tif cae ky tmac, dtn ky sau mai pMt sinh chlat khfru thuCillg m~i, giam gia hang ban ho~c hang ban bi tl'al~1 thi Cong ty ghi nh~n theo nguyen tAc:
• Nau phat sinh tmac thai di6m phat hanh IHo eilo tal ehlnh hqp HhAt: ghi giam doanh tl1ll tl'en BilO cao tai ehinh cua ky I~p b{IO CaD.
• N6u phat sinll sau thai di6m phat Mnh Bao cao tid chlnh hqp nhiit : ghi giam doanh till! Clla ky phat sinh
Ngnyen t~e k6 toan gia van Ill,ng b,111
BaD g6m gia v6n clia san phiim, himg h6a, djch VI', hAt dOng san dliu Ill' ban trong ky (k6 ci, chi phi kh'1u hao; chi phi sua ehlra; elli phi nghi(\p VJ,l cho thue BDS dliu tIl' theo phuong thire cho thue ho~t (lOng, chi phI nhuqng ban, thanh Iy BDS dliu tu ... ,) olr"c ghi nh~n phil Iwp vai doanh thu dii tieu thJ,l trong kyo
D6i vai chi phi llguyen v~t li(\u tl'lle tldp tieu hao Vlf(1t mlre blnh tlml.mg, chi phi nhiin cong, chi phi i'" san xu,)t chung c6 djnh kh6ng phiin be, vao gia tri sllll pham nh~p kho dlrge ghi nh~n ngay v,ia gia
v6n Mng ban (SilU khi trir eli cAc kholm b6i thlfcmg, n8u c6) k6 ea khl san phlim, hang h6a chua ellr9c xac djnh la tieu t11\1.
Nguyen tftc va ph,ro'llg phap ghi llh~n chi phi tai chlnh
Chi phi di vay: Ghi nhan hang lMng can clr tren khaan vay, Ill; suat vay va s6 ngay vay t1wc t~.
Chi phi 16 tt gia h5i doai: Duge ghi nban kll; c6 SIr chenh l(\ch gifra ty gia giao dieh th,\re t8 va ty gill ghi so k& toan va kh i c6 phat sinh 16 khi danb gia I~i cae khoim mJ,le tilln te c6 goc Ilgo~1 l~.
Nguyeu t~c vit I,hu'o'ng pbllp ghi nh~n chi plti thu& tIm nh~p doanh nghj~p hi~n Mnh, chi phi tIlU~ tIm nh~p doanh nghi~p hoan h.li
Chi phi tlm& tim nh~p doanh nghi(\p (ha~c thu nhap thud thu nh~p doanh ngllii)p): La tang chi phi thud thu nh~p hi(\n Mnh v,\ chi phi thu& thn nhap hoan l(li (ho~c tim nh~p thue tim nh(lp hi?n banh va thu nh(lp thu& tim nh~p hoan I~i) khi X{IC dinh ]qi nhu(Ll\ ho~c 16 el'la 111\lt kyo
o Chi phi thuS till! nh(lp doanh nghi~p hi(\n bimh: la s6 tlm6 tim nhaP doanh nghi(\p phai nOp tfnb troll tim nh~p chiu thu& trong nalll va thu~ sUfrt thu& thu nb~p donnh nghiep hien hfmh. KbO!lJ1 tllll nh~p chiu tllll~ chenh l~ch so vlri Iqi nhuan ki\ toun h\ do di6u ehinh cae khoan eMnh Il)ch girra Iqi nhuan k& toan va thu nbap chiu thu& thea chlnh gad, lbue hi(\n Mnh.
• Cbi phi tl1Ud tim nh~p doanh nghi(\p hoan I(li: lil s6 tl1U& tim nh~p doanh nghi(\p so phill nOp trang tlfon~ lui phat sinh tif vii)e: ghl nMn thu8 thu nh~p boan l(ll phai tra trang nam; hoan nh~l~ tai g(1Il thue thu nhaP hoiin I~i dil d""c ghi nMn til cac nam tmo-c; kllong ghi nMn tai san thue thu nh~p hoan I~i ho~c t1lU~ lhu nh~Jl hoan I~i phai t"i pMt sinh til cac giao djch duqc ghi nh~n tl'lfC tiap vao v6n ChL] SCI hrrll.
C6ng ty c6 nghTa v\lnQp tl1U~ thu nh~p dounh nghii)p vai thll8 sW1t tif 22% tren tim uh~p chiu thu~.
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CONG TY co PHAN Q4CH NGOI DONG ,NAI Baa clIO tili ehlnh hgp nhat eho nam tid chinh kGt thue ngay 31 thlmg 12 nam 2015
THUYET MINH BAo cAo TAl cHiNH (TIEr THEO) Mau 8 09·DN/HN
4. cAC CHtNH SACH Kit ToAN Ar DT.JNG (Ti~p theo)
u'o'C Hnh k~ toau
Vi¢e l~p 8ao cao tai chinh h<;rp nhilt tuan tho thea cac Chuiln nwc k6 toan Vi';t Nam. Ch8 di) k6 toan doanh nghi';p Vi';t Nam va cac quy olnh pluip Iy c6 lien quan d6n vi';c 1(11' vit trlnh bily Baa cao tili ehinh hgp nhfit yGu eliu Ban Tilng Glam d6e pluU e6 nhrmg noe tinh va giit dinh ,;nh illl'ang d&n s6 Ji~lI BilO C{lO v~ cong nQ", tfti san va vi~c trlnh bay cae khofln cong fig va tai san ti8m aing tl;li ngay I(lp Baa cao tai chinh h<;rp nhilt eung nhtr cae s6 li';u Baa clio v6 doanh tim vil chi phi trong su6l nam tal chinh. K6t qua ho~t di)ng kinh doanh tl1l'c t6 c6 th6 khac voi eilC troe tfnh. giil djnh dal ra.
Cong ClI tiIi chinh
Ohi nhan ban dAu
T~i ngay ghi nh(in ban dau, tili san tai chinh otr<;rc ghi uh(in thea gia g6c cQng cae chi phi giao dieh e6 lien quan twe tiel' den vi';e mua slim tili san t"i chinh d6,
Tiii slm tai ehinh eua Cong ly baa g6m tii3n mat, Cae khoan dAu tn dai Iwn, cae khoill1 pillii thu ngiin Iwn VIl cae khoan phili tim khOe.
Cong nQ' tid ehinh
T~i llgity ghi nh(in ban dAu, eong n<;r titi ehfnh dl1Q'e ghi nh(in thea gilt g6e Irir oi cae chi phi giao dieh e6 lien quan trwe ti€p den v!i'e phat himh eong nil tai chinh d6.
Cong nil titi chinh clla Cong ty buo gam cac khoan phiti tnl khflch hang VI\ pM! tni khlle, cflc khoan vay vit chi phi phiti tril,
Ditnh gili lai sau II\n ghl nhfin ban dAu
Bi';n I~i, e1ma co guy dinh vB danh gill I~i eong CI' titl chinh sau ghi nh(ln ban dau.
Liii t ..en e.J phi~u
Lai ecr bitn tren ca phleu d6i v61 cae eil phieu ph6 thong dll<;re tinh b~ng caeh ehia IVi nhll(ln ho~c 16 thui,'>c v8 cil dong sO' huu c6 phieu pha thong trtl di 56 da trich l(ip guy khen thm'mg phllG l<;ri sou d6 eh~~ elm s6 h~lIn~ blnl~ 411l1n,gia q,"y6n cil phiau phil thongjlru h:\nh ,tlo~g ~y, Lai s.uy giAm ,tren ~~ plucu dnllc xae d!llh bang Vl9C Otell chinh 19'1 nhu(in ho~c 10 thllQc vc co dong 56' 11Ifll Co phlcu pno thong vit s6 il1<;rng blnh quan gia quyi3n eil phiell phil thong dang I,ru hitnh do itnh hn6'n? ella cae cil phial! pha thOng c6 ti6m nang suy gillm baa gam tral phiau chuy6n dili vit quy6n chQn co phiau.
Cac ben lien quan
DU'Q'c eoi lit cae ben lien quan lit cae doanh nghi';p k6 cit C6ng ty M~, cflc Con~ ty can ella Cong ty MQ, cac cli nhan tr\IC tiap hay ginn tl6p qua mN ho~e nhi8u trung gian co quyen ki6m soat cong ty ho~c chill SII ki8m soat chllng val COllg ty. Cue bell lien k8t, cae ci nhiin nilo tt\Te ti8p hoM ginn li8p nAm quy8n bieu qlly€t eua Cong ty ma c6 itnh hn6'ng dang k8 d6i voi COllg ty, Nhlrng chile tnich quan Iy eM cl161 nlm Oiitm 1t6c, vien chirc ella C6ng ty. nhung thlmh vion than e~n trang gia dlnh elm nhrrng cn nhan hOac cue ben lien kat nay ho~c nhU'llg Cung ly lien k8t v6'1 cae ell nhiin mly cung dtr<;rc coi lit ben Mil qUllU.
18
---
c
CONG TY c6 PHAN GACH NG6I DONG NAI B,\o cao tAi chfnh hqp t1hAteho nam tai ehlt1h kat (11110 ngay 31 tl"lng 12 nam 2015
TH(JYli:T MINH BAO cAo TAl cHiNH (TIEP THEO) Milll B 09-DNIHN
5. THONG TIN no SUNG CHO CHi TIEU TRINH BAY TREN nANG CAN D61 KE TOAN HQ1' NHAT, BAo cAo KET QUA. HO~T D<)NG KlNH DOANH HQP NHAT
5.1 TiBn vn cae 1<llOiin tuo'ng dll'ltng tiB" 31/12/2015 0110112015
_____-'V'-"N-"'D<.. VND
Ti&n m~t 410.011.917 202.800.336 Tie" glri ngan himg kh6ng ky hllll 10.200.104.226 12.102.695.633 Tlto't1g duong tiBn 6.000.000.000
---:c:-::-:c::-:::c:-::-:-::-CQng 16.610.116.143 12.305.495.969
Cae khoan luang duong tien la khoan tien girl tiet ki~m e6 ky h(m 2 thang l~i Ngan hang TIHrong lIlQi C6 philo ACllali
5.2 Cae Ith""n pill,; tIm Idu\ch Mng 31/1212015 01/01/2015
VND VND a) Plu;; thtl cua l<lu'ich hang ng~n h~n
-Mao Kim Scan Depot -C6ng [y TNHH Thien San Tay D6 - C6ng ty TNI-IH MTV Ba HQnh Phaf thu cite khitch hilllg con IQi
CQng
29.957.363.206
\1.012.369.989 2.839.691.026 2.696.811.186
13.408.491.005
29.957.363.206
21.153.471.376
4.322.881.783
2.851.239.073 13.979.350.520
21.153.471.376
r· .
19
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, "
TRUYET l\ITNH BAO CAO TAr cHiNH (TIEP THEO)
5.3 Cae khoan phiii thu khae
a) Ngiin h(lll - T(lm frng - KYougc, ky quy - Phii thu khic
b)Dai h~n
- Ky cugc, kY q"y C(lng
5.4 N,!xftu
C6ng ty TNPl-I DT XD Thl Thanh HiSu C6ng ty TNHH Tan Hwmg Chi nhfu,h Doarll Nghi~p Tu Nhin Nguy~n H6ng Cae d.s! tU9TIg knae Cona. ~
Trongtl6:
C6ng ty 1NHH DT XD TM Thanh Hi6u C6ng ty TNHH Tin Huong Chi nhimh Doanh Nghi~ Tu Nhin Nguy€n H6ng Cae d6i tuQTIg khac ConQ"
• b
3111212015 Giil tri ghi s6 Dtr pbong
2.893.990.524 1.384.526.922 1.355.000.000
154.463.602 736.493.387 736.493.387
3.630.483.911
3111212015 Giag5c Gii trj co th~
thu hili
376.654.920 -1.957.848.601 1.944.932.572 1.057.555.941 25.035.704 5.336.992.034 25.035.704
Qua h«n 1-30 Qua h~n 31-60 noay npav
20
M1u B 09-DN/HN
Don vi tlnh: VND
0110112015 Gia tri ghi s5 n., phong
1.256.11O.792 1.159327.852 l
" 96.782.940
657.416.349 657.416.349
1.913.527.141
Dan vi tinh: VND
0110112015 GHi o-6c Gii trj co th~ i
~ .' thu hili
376.654.920 1.957.848.601 1.944.932.572 6.381.997.4]7 5.362.125.973
10.661.433.510 5.362.125.973
Qui h«n 61-90 Qua h~n tren 90 noav ngay
i,376.654.920 1.957.848.601 1.944.932.572 1.057.555.941 5.336.992.034
I•
;CON'G T~ COPHAN G,:\.CHNGOI DONG NAI Bie eao lai chinh hgp nhi';t cho nam Iai chinh k~1 thue ngay 3 I thang 12 nam 2015
THUYET MINH BAO CAO TAJ CHt"H (TIEr THEa) Miu B 09-DN/HN
5.5 Hang tan kJlO Dml vi tinh: VND
31!1212015 0110112015 Gii giic Vir phimg Gia giic DIr phimg
Hang dang di tren dUOng 705.760.791 ,. ,Nguyen li~u, v?t Ii~u 20.634.1 68.279 13.105.953.328
C6ng C\1, dllog ctI 1.570.892.826 1.608.369.398 Chi phi SX KDDD 21.017.159 54.049.926 Thanh phfun 46.520.407.157 (9.778.563.000) 55.393.739.576 (4.600.507.149) Hanghoa 1.121.119.369 (96.084.572) 376.436.936 Hang giri ban 2.659.832.670
Cling 73.233.198.251 (9.874.647.572) 70.538.549.164 (4.600.507.149)
Gii IIi thanh ph&m u- d9ng, mit phfun chilt 1:?i ngity 31/12/2015: 27.097.880.000 d6ng, gii tri himg h6a fr d9ng, m&t ph&rn chM 1:?i ngity 31112/2015 Iii 480.422.860 d6ng. I
," Ly do Irich I~p dlJ phOng: gia g6c hang tbn kho nho han gia tri thu~n c6 thS th\IC hi~n dLrgc.
, ",
21
. .....--'.\, ........- \', ... , .......... -.( .-... , ........._.( .' ~ ... ,'-...
CONG TY co PHAN GACH NGOl HONG NAl BaD CaD titi ehinh hQ'P nhilt'cho niim [Ai ehinh k8l tMe ngily 31 (hang 12 nam 201::.-5 _
THUYltT MINH nAa cAo TAr CHil'<'H (TJJtp THED)
5.6 Chi phi t!'ii Irm,.c
T~i llgay 01 lhUllg 01 T[l1lg trong l1am
Phfin b6 vao chj phi trong nam
T\li llgay 31 thang 12
a) Ng~ll h~n COllg e\l d\lng e\l ehIY phon b6 Chi phi sim chlla nhllll\ay 5 Chi phI thue nhil tra tnr6c - Cite khoan khae II) Diti h~ll
Chi phi sira chua tili san va Ucasset
CQng
Mfru B 09-DN/I-IN
Naill 2015 Naill 2014 ______V..:.;N..:.;D;;;.. VND
4.216.588.484 603.006.835 9.1 J9.955.536 9.494.037.388
10.387.877.957 5.880.455.739
2.948.666.063 4.216.588.484
31/12/2015 0110112015 _____-'-V""N=D VND
834.243.789 2.011.519.250 773.JOO.153 1.726.139.469
270.379.781 ] 5.000.000
61.143.636 2.114.422.274 2.205.069.234 2.114.422.274 2.205.069.234
2.948.666.063 4.216.588.484
22
'C"",~ "","co,
,,'; ',-: ~ f i: 2 ,J J CONG Tf CO~PEL..:N GACH NGO! DONG NAI Bite cao lai chinh hQ'p nhlteho nam til chiIJh kSI thUc ngay 3l!l1ang 12 nam 2015
THUYET MINH B..\O CAo TAJ: CHiNE (TIEP THEO) MAu B 09-DN/HN
5.7 Tit; san c& djnh hfru binn Don vi tinh: VND
Nha cU'a PlltI01lg ti~n Thi~t hi TSCD hfru Tang c{)ng v~t kifn true ..... v~n tai d~ng e~ quan If hinh khac
NGUYENGIA
s6 dIrt~i 01l01i21l15 29.594.201.683 138.078.127.355 9.669.967.452 1.643.052.218 121.525.230.081 300.510.578.789
Tang trong nam 839.177.600 649.000.000 84.691.365 25.365.963.743 26.938.832.708
Mua trong nam 839.177.600 649.000.000 45.000.000 1.533.177.600
Bfru lIr XDCB hoan thanh 39.691.365 25.365.963.743 25.405.655. I08
Ghim trong nam
s3 dIr 4i 3111212015 29.594.201.683 138.917.304.955 10.318.967.452 1.727.743.583 146.891.193.824 327.449.411.497
GIA TRf HAO MON LUY KE Sa dIr 4; 01101/2015 17.444.736.185 77.743.452.105 7.693.218.445 1.540.593.972 66.361.910.375 170.783.911.082 ,
• Tang trong nam 1.688.962.807 8.879.142.408 492.626.716 81.541.755 13.604.340.109 24.746.613.795
Kh~u hao trong narn 1.688.962.807 8.879.142.408 492.626.716 81.541.755 13.604.340.109 24.746.613.795
Giam trong nam - - - - s6 dIr 41 31112/20IS 19.133.698.992 86.622.594.513 8.185.845.161 1.622.135.727 79.966.250.484 195.530.524.877
GIA TRf CON L~ T~1 ngay 01l0li2015 12.149.465.498 60.334.675.250 1.976.749.007 102.458.246 55.163.319.706 129.726.667.707
T~i ngay 31112/2015 10.460.502.691 52.294.710.442 2.133.122.291 105.607.856 66.924.943.340 131.918.886.620 ;•
C6ng ty dE. thS chfrp tii san c& dinh hiiu hinh vm gia trj cOn l;>.i 4ri ngity 31fl2l2015 lit 0 dang (t(I.i 3ll1212014: 130.603.496.917 dang).
Nguyen gia eua tii san c6 dinh hiiu hinh ali kh~u haa hilt nhlfDg vfrn cOn sli d\lIlgt?i 31/1212015 vOi gia tri lit 58.932.740.533 d6ng (t?i 31/1212014: 48.3;8.284.738 d6ng)
7 0_0
_...... • • ,... ..J .{• ~. "J .{ ,._ ... .. _.. --" .. , .' _.
CONG TY CO PHA.N GAeH NG6I DONG NAI Bao 0:10 t,,; ohinh hliP nhi\!'olto nom tid oltfnh k6t fMc ngay 31 thanQ.g-".I::.2.:.:n",on.::].::2::.0]'-=5'--- _
THUYET MINH BAO CAO TAl CHiNH (TIEl' THEO) Mfiu B 09-DN/HN
5.8 Tili san ca dinh vo hiuh
NGuyENGIA. sa (hI' t~i 0110112015 Tang trong nam
Giiim trong nam
sa dIT t~i 31112/2015
GIA. TR! HAO MON LOY KE s6 dll' t~i 01/01/2015 Tang tl'ong nam
Gilhn trong nam
s6 dtr t~i 31/12/2015
GIA TRj CON L~I T,,\101/01/2015
T~i 31112/2015
5.9 Hilt dqng sail diin hI'
Khofm m\lc
a) nf.! d(lng sun dAu tlf eho lhue Ngnyen gin ·Nha va quyan sli dVlIg ddt
Ghi tr! hno mlllllfiy kl · Nha va ql\y~n sfr dvng dit Gia Ir! con I~i
·Nha va qnY~l\ sir d\lIlg dM
Qllyau s,,' d\mg _____~d'-'i\'_'_t
37.969.000
37.969.000
37.969.000
37.969.000
philll mam l(~ toall
104.103.860
104.103.860
104.103.860
104.103.860
f)(111 vi tillh: VND
Tang c(\ng ~
142.072.860
142.072.860
142.072.860
142.072.860
S5 dAu n"1lI TUng (rong nom Gium ttong nOIll sil cuili nom (VND)
12.207.837.490 12.207.837.490 12.207.837.490 12.207.837.490
4.332.496.978 497.389.920 4.829.886.898 4.332.496.978 497.389.920 4.829.886.898 7.875.340.512 497.389.920 7.377.950.592 7.875.340.512 497.389.920 7.377.950.592
BAt dQng san dAu tlf 1,\ gil, lrj tua nba vnn phOng lei sa 119 Di~n Bien Phil, PhlTirnp; D3K30. QtI~11 I, Tp. H6 Chi Minh (khong b30 g6m gill tri n(ii thAt va gilt trj thang mlty). Toa nha m\y duvo citing vira hIm vnn phUng cun Cong ty vim eho m\1O cllch thue. Tuy nhien, di~n tlch philn Ion Iil cllO thue nen C6ng ty thea dili toan b(i tren gilt trj tai sllll Bat cI(ing san dilu tlf va dllqc khAn haa eho thoi ginn 25 n5m.
5.10 Xfty dll'llg CO' ban do' dang
tI) Chi mua slim h) Chi xfiy d\I'ng co' biln do' dang Nhil Mlty n~eh NgG; DAng Nai 1 Xi I1ghi~p mo set Phil Giao
C(ing
31f1212015 _____V-'-'Nc:.:D::...
438.165.799 1.114.107.113 1.I1~.107.113
1.552.272..912
0110112015 VND
1.297.043.282 20.544.198.579
1.114.107.113 i 9.430.091.466
21.841.241.861
24
" __ ~, ._Me; ~-"-;.,,">
jc6~G T~ COIpRAN GiI.CRINGC;' bONG ~AI Bao CaD till chfnh hqp nMt"cho nam taLchi~ k~tth(l~ ngay 31 thing 12 nam 2015
TRUYET ML","H BAD CAO TAl cHiI'm (TIEP THEO) M~u B 09-D"lfHN
5.11 Phai tra ng",,] bim Dan vi tin": VND
31/1212015 Gia tJi ghi sa sa co kha nang
______________-.!ctr!:!ii!.cn!!jL,y
01/01/2015 Ghi tri ghi s6 S6 co kha nang
tra nO'
a) Ncrfu hanb •
C6ng ty Xang Dan Khn Vile 2- TNHH MTV Cty TNUH Hai Anh Duang Cty TNHH BERN MEYER Viet Nam
Cty TNHH Phrrcmg Thao DNTN Cao Kim Long Phai tri. ngum ban kh:ic
26.494373.897 2.160.840.000 2.721.401.000 2.246.650.560
7.813.256.912 3.367.754.000 8.184.471.425
26.494.373.897 2.160.840.000 2.721.401.000 2.246.650.560
7.813.256.912 3.367.754.000 8.184.471.425
20399.404.918 1.201.464.000
2.466.685.760
2.569.227.167 3249831.100
10912.196.891
20.399.404.918 1.201.464.000
2.466.685.760
2.569.227.167 3.249.83L100
10.912.196.891
C9ng 26.494.373.897 26.494373.897 20.399.404.918 20.399.404.918
5.12 Thu~ va clic khoan phai ngp Nha nu&c Dan vi tin": VND
01/0112015 sa phai n<)p traDE" nam
56 aa ngp trOD!! Dam
3111212015
Phai ngp Thu~ GTGT Thn€ xuilt, nh?p kh§.u Thu€ tim nh?p doanh ngh;ep Thu€ thu nh?P ca nhan Thuci tili nguyen Thuci nhi> alit va ti~n thue cit Cae IOai thuci khae Cae khoan phi, Ie phi va cae khoan ph,;i n9P khae
S6 thui con pHi ngp
1.929.660.764 960.732.731
808.450.057 66.700.676 75.849.500
17.927.800
1.929.660.764
23.049.812.187 11.405.596.946
271.462.598 3.878.799.833
814.359.057 1.639.767.200 1.379.520.434
34.598.379 3.625.707.740
23.049.812.187
22392.848.449 11.315.162.644
271.462.598 3.825.646.483
553.201.671 1.438.819.900 1.379.520.434
34.598379 3.574.436.340
22.392.848.449
2.586.624.502 1.05 I.l67.033
861.603.407 327.858.062 276.796.800
69.199.200
2.586.624.502
25
_.~..-..... ..· ......... \ ,. -.. - .......... ( -
CONG TY co l'uAN' G4CU NGOI DONG .NAI Baa can tili ohlnh hQ'p nhAt eho nam (iii eh[nh ket thilC ngity 31 thang ]2 nam 20] 5
TIIOYET MINU BAO cAo TAl CHiNH (TIEl' THEO) Mfill B 09-DN/I-1N
5.13 Chi phi pll:U tra 31/12/2015 01/0112015
____---!.VN"'-'-"-D VND
n) Ng~n h~n 37.672.542.198 39.839.915.135 Trieh tmac tiSn dliu DO 57.930.990 74.488.593 Trich tnrac tiiln time dAt 401.848.392 697.800.110 Tdch tmac chi phi lil[ vay (*) 33.812.704.817 36.734.144.942 Tdch tmae hoa h6ng d~i Iy 414.153.755 Trich tnr6'c Bile xGp v~n clmy6n 262.991.500 Trich tmac chi phi klu\e 2.722.912.744 2.333.481.490
CQllg 37.672.542.198 39.839.915.135
C*) Day lit chi ~hl Hli vay phiti trit Ngiin Ilang Nang nghiep & Phat tri6n Nang thon - Chi nhanh Mee Thi BmJ' va Tong Cang ly V~t liell Xay d\rng sil 1 - TNHH MOt thanh vien da luy ka tlr nhib nlim va dli duve xac nh~n bai 2 dan vi neu tren.
5.14 C:\e khoan pll:U trii pM; n'lp kllne 31/12/2015 01/01/2015
_____VN~D"-. VND
n) Ng~1I Ill.ln 9.494.824.166 5.468.519.030 Kinh phi cong doan 209.002.160 194.662.800 Baa hi6m xli hQi 95.156.693 85.505.366 B,\o hiam y ta 4.624.509 Nh~n ky 'iuy, ky CllQ'e ngan h~n 7.004.544.797 4.097.37l.657 Gle khonn phili tra, phai nOp khae 2.181.496.007 1.090.979.207 b) DiI; h~n 1.051.805.731 1.051.805.731 Nh(in ky 'iuy, ky em)c did Iwn 1.05 l.805.73 1 l.051.805.731
C<)ng 10.546.629.897 6.520.324.761
Chi tiG! c,ic IdlOiin phai tra, phili nQ!' ng:1n h~n 31/12/2015 01/01/2015 khnc ____---!VN~D VND
C& tire eua e& dong 1.607.930.750 510.057.000 COng ly Mua ban Nq - ill) till ehll1h 287.125.970 287.125.970
Phili Ira khac 286.439.287 293.796.237
qlng 2.181.496.007 1.090.979.207
:26
--,-'> ~--~ .._~ -'-~ . "-0;
CG. ,'G -" O~PR._N (",[C1.. "'<G ~I iL-NG -,IAI Bao cao tili chinh hqp nhat cho nam tili chinh kctthuc ngay 3I tMng J2 nam 20 J5
THUYET MINH BAO CAO TAl: CHThXI (TIEP THEO) Mau B 09-DN/HN
5.15 Vay va nq thuc tal chinh Dan vi tinh: VND
0110112015
GiJi tri S6 co kha nang tra nO"
.) VayngiiD h?D 60.694.973.776 60.694.973.776
Ngan hang Nong nghi~p va Pf.:at tri~n Nong thon ,,
41.299.973.776 41.299.973.776Chi nharrh M~c Thi Bum (*l Ngan hang Nong nghi~p va Phlit lTi~n Nong thon
19.395.000.000 19.395.000.000Chi nhanh M.c Th! Bum Vay ngin h?n khac tir ca nhan (***)
- Trdn Hiiu MlInh
- Hoang Hiiu TJ-ding - BIi, Thuj Hang - eao Thj Minh Nh(I1
-Dimg ThuII Hang i• - Vay din b6 CNV
b) Vay va D'! thue tili chinh da; h"n 24.254.997.927 24.254.997.927 Ngan hang Nang nghi~p va Pha: tri~n Nang than
1.937.000.000 1.937.000.000Chi nhanh M.c Thi Bua; T6ng Cang ty V?t Li~u Xiiy dlffig s6 I (**) 22.317.997.927 22.317.997.927
C6n. .u 84.949.971.703 84.949.971.703
(*) Vay ngan hang Nong nghl~p va PMt tri~n Nong thOD Cbi nbanb M<).c Th! Bum: Theo Hgp dang tin dtmg 56 190o-LAV-201400539 ngay 20 thang 10 nam 2014 va ph... I...c hgp dang 56 1900-LAV-201400539 ngay 6/5.12015
S6 tl&n duqc vay M!"c du n<:; t6i da 50.000.000.000 dang. , i
M1,lcdich vay Bo sung von ltru d(\ng ph\lc V\l cho hoat d(ing san xual klnh doanh " Thill han vay Thea timg gjay d& nghl giai ngan kiem hqp d6ng tin d1,lng C\l th~, 12 thang kS tu ngay Icy hgp d6ng. Lai suit vay Tal thm di~m ky hqp d6ng la 8% di&u chipj, thea mng liln nh~n ng S6 du g6c vay !;l.i ngay 31/12/20 I5 32.701.877.337 dang
27
"dLJG '_ c::'1pH::::" t:lc;::::-iG::'r IJ'::'NG,;Ai:1 Rio eao tai eblnh hqp nbilteho nfun titi ebinh k&t thue ngay 31 than\l 12 nfun 2015 ,THUYET MINH BAo CAO TAI cHiNH (TIEP THEO) M~u B 09-DN/HN
" 5,15 Vay va nqthue tai ehinh (tillp then)
(**) Vay Tang Cong ty V~t Ii~n Xliy d'!Ilg s5 1-TNHH MQl thanh vien
Then Hg,!, dang vay v5n s5 26lHDCVV-DN ngay 01107/2006:
S6 li€n du'!e vay 17.925.669.020 dtJOlSM\le dieh vay d& phIlo V\l san xuit kinh doanh va di\u tu ThOi h~n vay 5niim Lai su&tvay 02%/ thang, la, suilt n'! qua h~n 0,4%ithiing S6 du g6e vay 4'i ngay 31/l2i2015 17.925.669.020 d6ng . H'!P dang vay v&n s5 OJ0107/HDCVV-DN ngay 03f01l21107 "
SB ti~n du'!e vay 14.392.328.907 d6ng M\le dieh vay d& diu tu xiiy d\ffig Nha may G~eh ngoi Vi~t f)fre Thai han vav 5 nam, ph\ll\le hqp d6ng ngay 29/07i20i3 gia han d&n 3lil2i2016 Lai sUfrt vay 0,95%/ tMng, liii suilt nq qua h?O 1,5%!thiing SB du gBevayt~i ngay 31112i2015 4.392.328.907 VND
(***) Yay ng:ln h~n eua cae ca nhan khac
C6ng ly vay ngfin h?O eua cae ea nhan nhfun b6 sung vBn luu d{>ng l.
•
28
i
'CC..G ", ... c~jPf•..N ~ ..,CL SG.A lL1'fG ;,iAi I .'
Baa caa tai chfnh h91 nhat eha na:u tai chfnIl kct thue ngay 31 thing 12 nam ?015
THUYET MINH BAO cAo TAl CHTh'H (TIEP THEO) Mju B 09·DNIHN
5.16 van chii sO' hihl
a. nbi chi~u bi~n dQng van chu sO' hfru Dan vi rinh: VND
van diu tit ella Th~ng dll'v6n Quyd~u tlf Quy d\l'phimg 14i uhu~n sau Tang chli sir hfru cil philn phat tri.1u til; cbinh tbu.1
sil dll' t~i 0110112014 60.00n.00o.000 2.305.148.444 7.353.368.159 2.045.552.289 16.675.638.941 88.379.707.833
Tang tr{ln~ Dam - 1.512.345.323 504.115.108 11.968.605.073 13.985.065.504 I
" L'li nhu~n sau thu€ - 1l.96&.605.073 11.968.605.073 Philn ph6i Iqi nhu~c 1.512.345.323 504.115.10& 2.016,460,431
Giam trong nam - 8.945.254.454 8.945.254.454
Trich q"y d~u tu pMt trien 1.512.345.323 1.512.345.323 Trich quy <Iv phong ta, chlnh 504.115.108 504.115.108 Trich lip quy khen lhu<'mg phiic lqi 1.512.345.323 1.512.345.323
Chia cd tlic nam 20U 5,400.000.000 5.400.000.000
Gian1 khac 16.448.700 16.448.700
Sa dll' t?i 31112/2014 60.000.000.000 2.305.148.444 8.865.713.482 2.549.667.397 19.698.989.560 93.419.518.883 l
" sa dll' t(Ii 01101/2015 60.000.000.000 2.305.148.444 11.415.380.879 - 19.698.989.560 93.419.518.883 , Tang tron~ nam - 2390.461.091 - 13.656.004.658 16.046.465.749
Lqi nhuan sau lhue - 13.656.004.658 13.656.004.658 Phan ph6i I'll nhu~n (*) 2.390.461.091 2390.461.091
Gi:aID tron~ nam . - - - 16.152.797.190 16.152.797.190
Trich quy diu ill phat tri.1n (*) 2.390.461.091 2.390.461.091 Trich J~p quy khon fuming phlic !qi {*} 2.361.844.360 2.36! .844.360 Chiae6 ruc niim2014 (*l 7.200.000.000 7.200.000.000 T.m chia c6 tfrc nam 2015 4.200.000.000 4.200.000.000 Giamkhac 491.739 491.739 . sa du' t?1 3111212015 60.00G.OOO.000 2.305.148.444 13.805.841.970 - 17.202.197.028 93.313.187.442 ",
(*) Cong ty th\rc h~n phan pM! lqi nhu~ Dam 2014 thee Nghi quySt B~i hQi d6ng c6 dong thuCrng nien ngay 23 thing 03 nam 2015, C6ng ty chi tra ca. me nam 2014 v6i tY I~ 12% tren van di~u l~, luang (mg vai s6 tib Ii>. 7.200.000.000 d6ng.
Cong ty chua thuc :,i~n philn ph6i I'li nhuiln nam 2015 mi>. t~m chia c6 tlic theo t:Y I~ 7% van dl~u Ie, tuong ling s6 ti~n Ii>. 4.200.000.000 d6ng.
29
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, ~......... .. , ......_, c .'_ ..
CONG TY CO PHAN G~CII NG01 DONG NAt BilO cao tili chitlh hgp nhAt c!ttl nam tili chin!t kilt thitc tlgity 31 thang 12 n'tm 20 15
THUYET MINH BAa cAo TAl CHiNH (TIi~l' THEa)
5,16 vAn chu SO' hU'n (Ti~p theo)
h, Chi ti~t van chit so' hii'u
\. D~i cHen v6n Ntul Ntroc: Gng Nguy~n f)(rc Hoang vit ong Ong 116 01nh Thulin
2. Cong ly TNHH Xay dtrng An Clf 3. Cong ty C6 ph lin Hoa An: Gng Lei Duy H6ng 4. Cite c6 dong khac
Ci)ng
Milu B 09-DN/l-JN
3111212015 OliOll2015 VND VND
12.278.000.000 12.278.000.000
4.000.000.000 6.750.000.000
43.722.000.000 40.972.000.000
60,000.000,000 60.000.000,000 .1'
e. Cae giao djeh v~ vAn vo'i eh" SO' hitu va phun phai ed lire, chia I?i nhu~n \1
Van gop t(\i ngily 01 tlulng 01
V6n gop tang Irong nam
V6n gop giiun trong l1am
V6n gop t,!; ngay 311hang 12
ct. 1(l'e, l<,>i nhll~n (Iii ehin
> ,d, Co phiell
sa Ilf?llg c6 phi~lI (Iii ban ra cllng chung Cd phien pha thong s6 1ll'?11g ed phi~lI (tang Ill'n hanh c6 phien ph6 thong M()nh gill cd phi§1I (tang tU'II hlmh
(VNDICPJ
e. Cae qlly cua dOllnb nghi~p
(' Qny d§n tu phat triiln
T6ng
Nillll 2015 VND
60,000.000.000
60,000,000.000 11.400.000,000
31112/2015 cd phi~u
6,000.000 6.000.000 6.000.000 6.000.000
10.000
31112/2015 VND
13.805.841.970
13.805.841.970
f (Nillll 2014
VND " 60.000.000.000
60.000,000.000 5.400.000,000
01l01l2015 Co ' phien, 6.000.000 6.000.000 6.000.000 6.000,000
10.000
0110112015 VND
11.415.380.879
11.415.380.879
30
........... \ I' ~ ..." ........ ( -~ .. , ., - --'" .., ," -,.,
31
. ......... , .........- .' -'~ , ......... __oC . , ... ·1 ,'--..
Ci'JNG TV CO PHAN G~CH NG61 DONG NAI Baa cao tai ohinh hgp nhfit oho nalll tlti ehinh kGt thtlC ng:\y 3 I thang 12 nalll 2015
THUYItT MINH nAo CAO TAl CHiNH (TII~P THEO)
5.21 Chi phi ban hang Nam2015
_____V.:..;N"'I:.:.)
Chi phi nhan vien 5.478.585.177 Chi phi nguyen v~t li~u, bao bi 7.465.970.099 Chi phi dimg 0\1, db dimg 37.499.816 ThuG phi vli l~ phi Chi phi diell v\1lllua ngmli 4.451.161.173 Chi phi b5ng ti8n khfIc 6.148.925.464 C(>ng 23.582.141.729
5.22 Chi phi quan Iy doanh IIghi~p
Nam 2015 _____--'V'-'-ND~
Chi phi nhan vien qulin ly 7.017.508.599 Chi phi v~t li~u qu:in Iy 327.668.271 Chi phi db dCll1g van phOng 109.553.226 Chi phi khfiu hao TSCD 384.386.895 ThuG phi va I~ phi 4.049.512.991 Chi phi d\I phong 12.648.793 Chi phi djeh V\llllUa ngoal 1.304.012.913 Chi phi biing tiGn kMo 6.032.621.861 C(>ng 19.237.913.549
5.23 L'fl Ilhu~n khac Nam 2015
_____V-'-'N'-".D:.:.
TIm "h(ip klulc
Thanh 1y, nhugng hUn t,ii sim 06 dillh TiGll p1wt thu amlc Cae khOlin khao 208.762.149
Cgng 208.762.149
Chi phi klllle Clie khoan khac 20.568.032
Cgng 20.568.032
Tim nh6p khac tlmltn 188.194.117
• ........ d " _..
Mil\! B 09-DN/HN
Nam 2014 VND
2.950.732.729 5.973.725.141
1.030.895.125 2.129.008.030 2.376.930.513
14.461.291.538 , N A NNam 2014 'HVND III
6.130.427.445 /
547.957.666 ;;:;
391.357.311 2.946.028.719
524.860.922 3.323.71l.803 4.008.944.038
17.873.287.904
NihIl 2014 VND
J44.545 .455 235.611.882
9.000.000
389.157.337
-----~ -
389.157.337
32
~
, .~'"...._·t .: _.,.• ~~"-,_.\ I '·r . ~~'"... ·l 1--..--'". "
CONG TV COl'HAN G~CH NGOI DONG NAI lleo do tili chinh h<;!p nhAt cho n1l111 tai chjoh kSt tbile I1gay 31 thimg 12 nam 2015
THuV{n MINHBAO cAO TAl CHINH (TIEl'THEO) Milu B 09-DNIHN
5.24
I ~ j ·1 1
:j :1 1 :
i
1 5.25I
!
{" 5,26
Chi phi t1mil thu nh(ip doanh nghil'l' hil'n hilllh
LQ'j nhu{ln k~ toolll tnco'c thn&
lJi€1l cldlllllilUg I{)'; I1hll(11l tnrll'c Iltul!.. Thzllao clio lu)i ,1Jng q",in 11'1 khO/lg 11'«e liip didu hc'mh
Chi phi kh6u hao xe 6 I{; Iren c<J nguyen gia Iren 1,6 If
Did" cMnli gilim I~i """(l" (rmfC lima:
Lifi chenh l~ch Iy gM aanh gia It;i khorjn m~J(.· tiiln, phai tllIl khdch hiJllg
TIll! nh(ip chi" tlmi\ C(;C khoim l/J (11((/c ktt chuydn Tim IIh(ip tinll th uil Thlle SlH1t thua TNDN np d~ng
Thui\ TNDN hi~11 lll\uh
Liii CO" Il,ln tren ell phi~n
Lqi I1hll~n kS to"n sau thllS tim nMp doanh nghii)p
Cne khoilll diGlI chinh gillin Iqi nhll~n kG tonn dG xac clinh Iqi nllu(in ph3n b6 cllo c6 dong sa him 06 plliSu ph6 thong (VND) Lgi nhll(ln ho~o 16 philn b6 cho 06 dong sa Illrll c6 phiau ph6 thong (*)
C6 phi&u ph6 thOng dang Iuu hilllh blnh quan lrollg ky (c6 philu)
Liii e(r ban tren c6l'hi8u (VND/cil pllii\u)
Nihu 2015 _____V.!:.!N"'O"
17.534.804.491 173.s47.37J
86,000.000
87,547.375
77.443.533
77.443,533
17.630.908.333
17.630.908.333 22%
3.878.799,833
Nam 2015 ______V.:...N'-=-D
13,656,004,658
13.656.004,658
6,000,000
2.276===_.=.".=''''''="..==~
Naill 2014 VNO
15.379.619.790 192,J47.376
105,000.000
87547376
67.554.818
67,554,818
15.504.612.348
15.504.612.348 22%
3.411.014.717
Nam 2014 VND
11.968,605.073
(2.361,844.360)
9,606,760.713
6,000.000
-L601
Cong ty khong \lae tinh vi~c trlch quy khcn (h\long philO I\'i Ill: Iqi nhu~n nam 2015 Ilen k,j nhu~n
(\6 tiuh Wi e(1 ban Irell e6 phi~u nam 2015 chua tinh clan anh Inrang (n8u e6) etta vi~c ",\y.
Chi phi sau Xllftt Iduh doanh theo yi\u til
Chi phi nguyen Ii~u, v~t 1ilJ,u Chi phI nlull1 cong Chi phi khfru hao tAi san e6 djnh Chi phi djeh VII mua ngoai Chi phi klule b~ng ti8n
qlng
33
Nam 2015 VNO
95,066.114,844 68.514,65H,'i94 25,244.003,715 24.738.921.352 31.677.565,144
245,241.264.049
Nam 2014 VND
8,1472.739,134 50,848.455,26'1 16.317.618,987 20,879,642,581 25,106,005.452
197.,624.461.411}.
r
c6;b t~ d/PHk GlcH~Goi DONGJAI Bao eao tai ehinh hQ]? nh&teha nam tiIi ehinh kih thiie ngiIy 31 thang 12 nam 2015
THUYlh MINH BAo CAO T.I,.r cHiNH (TIEP THEO)
6. THONG I'm KtL.\c
Mau B 09-DNlHN , ~.
6.1 Giao dieh va 56 drr vOl cae ben lien quan
a. Giao dieh cae bEn lien quan
Ben lien q nan M6iquan b~ Tinb ebil.t giao dieh Naill 2015 VND
Nam 2014 VND
Giao dieh ban
T6ng C6ng ty Wt li~u Xiy d\ffig s6 I
Cijng
e6 d6ngl6n Ban thiInh ph:hn 2.625.395.369
2.625.395.369 1 ~.
Giao diell khae
T6ng C6ng ty V?t li~u Xiy d\ffig s6 I
Ci}ng
C6d6ng IOn Chi phi lai vay
Chia e6 me Chi phi tham gia tri€n liim
941.871.311
1.903.090.600
2.844.961.911
871.464.736
1.105.020.000
27.272.727
2.003.757.463
b. S& drr phai tra ya pbai tra khae vOl ben lien quan
Ben lien quan Khoan IlllJe Tinh eh~t giao dieh
1 ,c'
T6ng C6ng ty V~t li~u Xiiy d\ffig s6 1 Vay diIi h~n
Chi phi phai tra Nq g& vay phiIf lra Chi phi fai vay phiIi tra
Ci)ng 34.965.424.270
e. Thu nh?p eila Hi}i dang Quan trio Ban GiJim d&e Cong ty
Tinh ebil.t gian djehBen lien quan Nam 2015 _______________________________________..!:.VND~
Niim 2014 VND
~
•,. Hi)i d6ng QuiIn :rj, Ban Giiim d6e va Ban ki€rn 50at
Thu nMp tit 11I011g, thlI<'mg vii cae khaiIn khiIe 2.448.895.486 1.731.026.423
34
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............. \ , ......... l , _.,. , .- ......:< ," .-,
. ~""J '\ ,'-. ..
c·
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CONG TY CO PHAN GAell NGOI DONG NAT Bao clIo tai ehillh ilQ'p Ilhilt'eilo flam tai ehrnh k€t thue ngay 31 thang 12 nam 2015
~}
TIIUYET MINH BAO cAO TAl CHiNH (Tn'":!' THEO) Mau B 09-DN
( 6.2 Cong ql tai chillh - Q«1111 Iy riii 1"0
QUlin Iy ..iii 1'0 van
j C6ng ty qUfm trj ngu6n v6n nh5m dam buo r~ng Cong ty c6 thJ vt'ra hm.lt dQllg lien t~IC VLra rai <In h6a lQ'i feh ella c~lC c6 dong thong qua t6i 1m h6a sf, dlr ngu6n v5n va cong nQ'.1
1 cal! trile viln ella C61lj? ty gOm co cuc khoall nQ' (bao ¥6m cae khoan vay nlm da tdnh bay t(li Thuy6t minh s6 5.16 trLr di tien V1\ cae khoan tuang dlHmg tlcn) va phAn v6n thuQc so· hfm cua cae c6 dong.I el,a cong ty m~ g6m v6n gop, cae quS' d\< trtr va lQ'i nhu~n sau thuJ ehua philn phai .
J ;(Cae chiuh sach kt to:.lU clul y~u
j,.
Chi ti&t eae ehinh saeh k& toan chil y&u vii dc phuong phap Ina C6ng ty lip d\mg (buo g6m cae tieu 'J
chi d& gbi nl!~n, co sa xae dinh gla trj va co sO' ghi nh"n cae khoan thll nb~p va chi phi) dai vO'i tlmg [f- 10(li tai sail I,\i ebinl!, cong nQ' tili ebinh va cong OIl vbn o,rQ'c trlnh bay chi ti&t l(li Thny&t rninh 85 4. "')j , C";
Cae lo~i cong cy t,\j chinh ,I "1 Gill tri.1\.hi sf;q 31/12/2015 01101/2015:i
_____--'-'-C-.VND VND'I ,;i '.I'M st\ll tai chinh :1 Ti6n va cac khoall tlH)'ng c1uO'ng tien 16.610.116.143 12,305.495.969
! Phili tbu khach bang va phili tbu khUe 26.891.363.865 16.608.363.128 .!
t}~ll tU' tni cl11nh ngin lwn 50.000.QOO
T61lg 43.501.480.008 28.963.859.097
Cilng IIQ' tai chillh Cae khoitn vay 65.035.928.156 84.949.971.703 Phili Ira ngtr<'yi ban va phai tra kbac 37.041.003.794 26.919.729.679 Cbi phi phai tra 37.672.542,198 39.839.915.135
139.749.474.148 -,q 151.7U9.616.511T61lg
Cong Iy ehlm danh gia gia tri h'1p Iy etlU lili sanlai ehinh va cOng UI' lal eh/nh t\ll ngily kdt thllC nieu dO:> k.J 100in do Tbilng lu 210 eilng nhu de quy djnh hi;;n hilnh clum e6 huang diln cv th~ vb vi~c xile dinb gia tri hqp Iy eita cae tili san h\.i chinh vii eung 11'1 tai ehlnh, Tbong tu 210 yeu du lip d\mg chufiu m\fe Bao eao tai ehinb Quilc t& v6 vi~c trlnh bay BlIo do tai ehlnh va thuyet minh thOng tin dbi vai eung Cll tai ebinh nllllng kh6ng dtra ra huang dan tuang Quong cho viiie danh gilt va ghi nh~n cong Cll till ehlnh bao g6m eli lip d\lng gia lri h\lp ly, nhlim pM hqp vO'i Chuiin mITe BlIo eilo .. I' I Q' ,tal C1III 1 lioe te.
• M\IC (jeu qulin 1y rlli "0 lili chinh
'., Rid 1'0 lili ehlnh bao gAm nli ro thi tntang (bao gAm rili fO tY gilt, nJi 1'0 1ili suilt va n·ti fO vS gilt), riti 1'0 tin d\mg, riJi ro thanh khoan vii rili ro lili suAt eua dong tiSn,
,I 'I Riii ..0 th, t"lfil'llg 'i
HOQt d¢ng kinh doanh ciia Cong ty so eM yeu ehill n\i 1'0 khi eo sIr thay dili viJ ty gin hai doai va Jili suAt. Ci'mg ly khong th\Te hi~n cac bien philP phong nglla rill TO nay do thi&u thi tnrung mua cae
"
eung e\l tai ehfnh. ;i .!
;j
~\ 35
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, ........._., ','-1 \ .~ ....... ' ': _.,
" CONG TY CO PHAN G~CH NGOI DONG NAI Baa cao tili chinh h9'p nhAt eho nam tai ehinh kilt tMe ngay 31 thang 12 na!n 2015
~~---~---
THUYET MINH BAa cAo TAl cnlNII (TIEP THEO) Mall B 09-DN
6.2 Cfmg C\I 1M ehillh - Quan Iy rIii 1'0 (Tiel' theo)
RiB 1'0 thj tmirng (Tii\p theo)
Quem I)~ rrii 1'0 Iy gia
Cong ty tlwe hi~n m(\t 56 cae giao dich co g6c ngo~i tIl, thea do, Cong ty s6 chiu rill ro khi co bien dQng v6 tY gia. Cong ty khong tl1\lc hi~n bil;Jn philp (him baa do thiSlI thj tnrimg 11111" cite cong 0\' tai chinh nay.
Gili tri con I~i ella cae tai san bling ti6n va eong n.;> phAi tra e6 g6e b~ng ngo~i te; t~i thai dl6m cllbi nam nhu sau:
Cong UQ' Till ,an Ten d8i tU'9'"g 3111212015 01101/2015 3111212015 01/0112015
yND VND VND VNIJ
D61a My (USD) 336.750.000 561.423.277 12.360.482.651 19.824.475.653
TQng 336.750.000 561.423.277 12.360.482.651 19.824.475.653
Q'I<in If nli 1'0 tai SlI,it
Ciing ty ehiu I'M ro Hii suat trQng y6n phat sinh til' cae khOlin vay ellin liil snftt da dtlgc ky kSt. Rlii ro nay sil do Cong ly quan tri biing each dny tri amIre d(\ h.;>p Iy cae khoitn vay Iiii suat c6 dinh va liii suAl tlui ndL
Rili 1'0 till dl}llg
Rld ro tin d\lng xay ra khi m(\t khilch hang ho~c dbi tac khong dap ung d".;>e cae nghTa V\I trong b<;>p d6ng diin den cae t6n thftt tai ehfnh eho Ciing ty. Cong ty cO chinh siteh tin d\ll1g phil hgp va thU'ang xuyen theo dol tin" hinh d6 ditnh gla xem Ciing ty co ehju rlli ro tin d\lng hay khong.
T~i I1gar. 31 thang 12 nam 2015, Cong ty da ti611 hanh ra soat tlnh tr~ng eong n.;> phil! thu khaeh hang, ket hQ'p dang thai va; thil t\le d6i chien xae nh~n cong n.;> phai thll, Cong ty da phl1n io~1 va danh gia kha nang tim hai eong ng thea tirng klulch hang. Cong ty dii t1we hi~n trieh l~p <llr phong ng pluil thu kho doi thea quy djnh t~i Thong t" s5 228/2009ffi'-BTC ngay 07 thang 12 nam 2009 vai s6 tl6n la 5.311.956.330 dang.
Quilll If rlli 1'0 thallh klloilll
M\le (tich quail ly rlJi ro tllanh khoan nhiim dAm baa <Il, ngu6n v6n d6 ditp (rng cac ngh;a V\l hil chinh hie;u t~j vil trong tmmg lai. Tinh thanh khoan cling d"ge Cong ty quan 19 nhAm ditm bito mlre phI) tfQi g,iUn c6ng ng d6n hf)1l va tfli s{m d6n h:,U1 tl'ong ky & mtrc co th~ duQ'c ki~m soat ll6i v6i 56 v5n mil Cong ty tin r~ug c6 thS t~o l'a trong ky d6. Chinh saeh eil3 Cong ty la thea dol tlnlang xuyen eac yeu cAu v~ thanh khoan hiGn tai va dtf ki6n trong Imlllg lai nh~m dim' hao Cong ty duy trl (Il, mlre d\l phOng tien mM, cllC khoan ~ay vil dti v5n mil cac chil sa huu cam kSt gop nhlun dap 1l'Jlg cae quy dlnh v~ tinh thanh khoan nglin h~n va dilllwn hon.
Bang d,,6i day trinh bay chi tiel ellc mutl dao h~n thea hgp dang eon I~i dBi vai eong n.;> tid ehlnh phi phai siuh va thlYi lwn thanh toan niH( d'a du.;>e thoa thu~n. Bang naY, dtf.;>e trinh bl\Y dva tren dong ti~n chua chi.!! khftu elia eong ng tili chfnh tinh theo ngily sam nMt mil Cong ty phili trh va lduh ba7 dong ti~ll ella cae khoan g5e v,\ ti~ll lai. Ngay dao h~n theo h9'p dang d'l.;>e dlla tren nghy sam nhat mil Cong ty phai trh.
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CONG TY CO PHAN GACH NGOI DONG NAI " Bio cao tili chfnl1 ['O'P nhlltcho n~m tal ehfnh kat thue ngay 31 thing 12 nam 2015
" THUVIn MJNH BAO CAO TAl CHINH (TIEl' THEO) Mall B 09-DN
6.2 Cong c\l tui chinh - Qnlln Iy rili ro (Ti~p thoo)
QUllnly rili ro thanh khoiin (Ti~p theo)
T'li 31/12/2015 DII'<11 I n5m Tir 1 - 5 nlim Tang VND VND VND
Pha; tn\ khi>ch hang va philj 35.989.198.063 1.051.805.731 37.041.003.794
tl'a khile Chi pili phii tra 37.672.542.198 37.672.5~2.198
Cile kiloan vay 42.717.930.229 22.317.997.927 65.035.928.156
Tang 116.379.670.490 23.369.803.658 139.749.474.148
T~i 01/01l21ltS 1JII'<1i 1 115m 'fir 1 - 5 lIam Tang VND VND VND
PI,,\i W\ khi>eh lulng va pl"ii 25.867.923.948 1.051.805 731 26.919.729.679
tra khae Chi phi phai Ini 39.839.915.135 - 39.839.915.135 Cae khoan vay 60.694.973.776 24.254.997.927 84.949.971.703
TAng 126.402.812.859 25.306.803.658 151.709.616,517 !' .
Ban Giim d6c danh gill mue t(lp Irlln~ rid ro thanl1 khoan amire thaI'. Ban Giim d6e tin tm'mg rimg Cong ty e6 thel t~o ra du ngu6n ti6n de dap lrng cae nghTa Y\l tai ellinh khi dBn h~n.
QlUin Iy r{,i 1'0 thanb IdlOiin
Bang sau day trlnh bay chi liM mue GaO h;m cho t,li sim tai chfnh phi plu!i sinh. Bang dlfO'e I~p tren CC'I
si' mire dao h~n theo hqp d6ng chua ehielt khllu ella tili san tal chlnh g6m lili tlf cae tili san d6, nBu co. ViQe trlnh bay thong tin tai san tai eh[nh phi phai sinh la c~n thiell d8 hi6u duqe vi~c qn~\n 19 rlli TO Ihllnh khoan eilll Cong ty khi tinh thllnh khoall dlfqe quiD Iy tTell ca sa cong nO' vit tlii san thU~Il.
l\li 3111212015 IhrO'! 1 nrrm Tir 1 - 5 Dam T6ug _____VN.=.!'-J) YNQ.. VND
Ti6n va cae khoal1 tuO'ng 16.610.116.143 - 16.610.116.143 itlro'l1g t1~n
Phii tim kllieh hang va phlii 26.154.870.478 736.493.3 87 26.891.363.865 Ihn khilC
CQng 42.764.986.621 736.493.387 43.501.480.008
T'.'i 01/01/2015 DuM 1 nam Tir 1 - 5 nam TAng _____V.!.JNC'-l"") VNDV.!'l.D
TI6n vit eae khoan tlfang 12.305.495.969 12.:105.495.969 (iuCillg tillll
Phii tim khieh hang vit phil 15.950.946.779 657.416.349 16.608.363.128 thl! khac
DAu ttr til; chfnh ngiin h~n 50.000.000 50.000.000
ClIng 28.306.442.748. 657.416.349 28.963.859.097
37
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CONG TY CO PHAN G4.CH NGOl DONG NAI !lao eao tili ehinh hgp n1l1\t eho nam tili ehinh k6tth!Je ngay 31 thang 12 nam 2015
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THUYET MINH BAO CAo TAl CHiNH (TIEP TIIEO) Mftll B 09-DN
6.3 86 H~u so s~lnh
Nam tili ehinh k6t thi,e ngay 31112/2015 Ja nam '11i1l tien hqp nhAt bao eao tM ehlnh Cong ly vi! CIIe eong ty con nen 56 li~lI so s{mh dlill nam Ii! s6Ii~u etta Cong ty mt) [iii dllge ki6m toano
Ng,\y 22 tlll\ng 12 nam 2014, Bi,J Till ehinh oa ban hanh Thong tlt s6 200/2014/TT/BTC hcrong dftn eha d9 Ka tOlin doanh nghi~p. Thong tu· nay thay Iha cho Chi.\ di,J k8 toan doanh nghi~p ban hanh theo Quyi.\t djnh 56 15/2006/Q8-BTC ngay 20/3/2006 eila Bi,J tmung B9 Tai chinh vii ThOng ll[ s6 244/2009/TT-BTC ngily 31/12/2009 ella B9 Tili cl,inh. Thong hI s6 200/20 14/TI/BTC IIp d\mg cbo nam lai chlnb bat eth hoae sau ngay 0110112015.
Cong ty eta ap d\lIlg cae IJlTong diln elia thong tcr s0 200/20 I 4rIT/BTC k6 ttt ngay 0110112015. Dtl tbong tin tlen bao ClIo tai ehinh co tha so sanh dm;!e, eong ty diI tdllh blly I(\i hoae philn 10?i Igi mi,Jt ~
tl)
s6 ni,Ji dung tren BilO eao tai ehinh cll11g ky nilm 2014 nlll! sau: J\ :<',!JChi tieu T~i ngily 01101/2015 T~i ngily 01/0112015 Chenh I\,.h If
Theo Thong ttl 200 Theo Quy~t Djnh IS (VND) VND VND
BANG CAN DOl KE ToAN
A, Phliu TM san Phai thu ng5n Iwn khae TM san dai h(ln khae
, N ' ,B. PlulIl ! guon von Yay va nO' ng~n Iwn Yay va n\, thue tai chinh ng5n h~n Quy dfill tit pM! triSn Quy d\r phong tai chinh
Bito CaD k~t quil kinh donnh eho nihn tili ehfnh k~l lhue Ilgay 31112/2015
Chi phi thn<l TNDN hjQn hlmh L"· b' , 'h"at co an trcn co p leu
NgU'O'i I~p
I/~<g~:::
NgllY~lI Tit! Van
1.256.110,792 1.256.110.792
72.110.354,655
60.694,973.776 11.415.380.879
Nihn 2014 Theo Thong hi' 200
VND
1.601
'1]1. lid Chi Minh, IIgil)' 25 IM))g.1 ))(flll 2016
K~ toan h'u'{mg
-'I<::J::f~('Z-::/ .
BUi Thj Chiem
1,256.110.792 96.782.940
1.159.327.852 72.110,354.655 60.694.973.776
8.865.713.482 2.549,667.397
Nam 2014 Theo QuyJt Dinh 15
VND
1.995
1.159.327.852 (1.159.327.852)
(60.694.973.776) 60.694.973.776 2.549,667.397
(2.549,667.397)
ehenh J~eh
(VND)
(394)
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.oHng
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