tong cong ty song da cong ty co phan song da 5 …...- co phieu pho thong co quyen bieu quyet 411a...
TRANSCRIPT
TONG CONG TY S O N G D A C O N G T Y C O P H A N S O N G D A 5
BANG CAN DOI Tai ngay 3
MSusdBOl -DN Ban hanh kern theo QD s6 15/2006/QD-BTC
Ngay 20 / 03 /2006 cua Bo tniong BTC KE TOAN HOfP NHAT
I t h a n g 3 n a i n 2 0 1 5 Dan vi Unit: VND Thi san Mb s6 Thuyet minh So cuoi quy So dau ndm
A Tni « a n n o S n hun ( 1 0 0 - 1 1 0 + 1 2 0 + 1 TO+140+1 SOI r\w 1 <) 1 S a i l l l i f a l l I l a l l V LW i. X £r\Jt l<J\JiX^\f*XJ\ff
100 1 551 836 013 407 1 219 390 035 536 X (Xi X y %jy\j t\j J tD tijjxj 1 Tieii vh cac khnSn tirrvnp dtrcfnf* tien
K> 1. i v i i v a i . a v i \ i i i / a i i c u u i i g u u u i i g v i ^ i i
110 49 934 259 744 11 980 176 053 X x*y%3\j*x 1 1. Ti^n 111 V.l 49 934 259 744 11 980 176 053
2 Cac khoan tirone dirone tien 112 II. Cac khoan dau tu* t^i chinh ngan han 120 ... .
1. Chung khoan kinh doanh 121 2. Du phong giam gia dau tu ngan h^n (*)
I—Sl SS —— i J—i . ~— _ 122 _ _
3. Dau tu nam giu den ngay dao han e o : „ . -
123 _
III. Cbc khoan phai thu ngSn han SI S 1
130 V.3 656.689.866.051 489.152.062.086 1. Phai thu khach hang 131 486.196.184.192 401.246.550.978 2. Tra tnrac cho ngudi ban 132 161.369.401.643 88.460.845.575 3. Phai thu noi bp ngbn ban 133 4. Phai thu theo tign dp kg hoach hpp dong xay dung 134 5. Phai thu vg cho vay ngbn ban 135 6. Phai thu ngSn h in khbc 136 12.749.002.309 3.069.387.626 7. Du phong phai thu ngdn han kho ddi (*) 137 (3.624.722.093) (3.624.722.093) 8. Tai san thieu chd xu ly 139 _
IV Hang thn kho - • • - P — . . - - .,
140 820.939.077.009 699.984.495.543 1. Hang ton kho
S _ — — — . _
141 V.4 820.939.077.009 699.984.495.543 2. Du phong giam gia hang t6n kho 149 _
V. Tai san ngln han khbc ^ ,
150 24.272.810.603 18.273.301.854 I. Chi phi tra trudc ngbn han 151 6.432.965.216 9.095.03T.890 2. Thug GTGT dupe khlu tru 152 17.839.845.387 9.178.269.964 3. Thue va cbc klioan phai thu Nha nude
1.
153 4. Giao dich mua ban iai trai phigu Chinh phu
! : t C
154 _
5. Tai san ngbn han khbc 155 B. Tai san dbi han (200=210+220+230+240+250+260) 200 726.352.375.778 752.415.294.279 1. Cac khoan phbi thu dbi han 210 79.874.967.229 74.833.727.100 1. Phai thu dai han cua khach hang
- - - - - - - _ p
211 74.772.527.100 ^ ' Al24-7727527.iq6 2. Tra trudc cho ngudi ban dai ban 212 _
3. Von kinh doanh d don vi tr\rc thupc 213 _
4. Phai thu noi bp dai han 214 _
5. Phai thu vg cho vay dai h^n 215 _
6. Phai thu dai han khbc 216 V.7 5.102.440.129 61.200.000 7. Du phong phai thu dai han kho ddi (*) 219 _
11. Tai sbn cd djnh 220 517.571.837.596 559.861.852.016 1. Tbi sbn co dinh hu'u hinh 221 V.8 517.571.837.596 559.861.852.016 - Nguygn gia 222 1.409.916.800.114 173967437.231.387 - Gia tri hao mdn luy kg (*) 223 (892.344.962.518) (836.575.379.371)
2. Tai san c6 djnh thue tbi chinh 224 _ _
- Nguygn gia 225 _
- Gia tri hao mdn luy kg (*) 226 _ _
3. Tbi san c6 djnh v6 hinh 227 V.IO - Nguyen gia 228 1.104.763.000 ~1.104.7637000 - Gia tri hao mdn luy kg (*) 229 (1.104.763.000) (1.104.7637000)
III. Bat dong san dSu tu 230 2.523.448.917 ^.523.448.917 - Nguyen gia 231 4.588.088.943 4.588^88.943 - Gia trj hao mdn luy kg (*) 232 (2.064.640.026) (2.064.6407026) IV. Tbi san dd dang dai han 240 20.020.856.851 6.744.736A62 1. Chi phi san xuat, kinh doanh dd dang dai hpn 241 - -2. Chi phi xay dimg co ban dd dang V. Cac khoan dSu tu tai chinh dbi han
242 250
V. l l ' 20.020.856.851 ^ 20.691.147.397
6.744.736.562 20.691.147.397
1. Dau tu vac Cong ty con 251 - . 2. Dau tu vao Cong ty lien kgt, lien doanh 252 - -3. Dau tir gop von vao don vi khac 253 _ 56.400.000.000 56.400.000.000 4. D\r phong giam gia dbu tu tai chinli dai han (*) 254 — - - — (35.708.852.603) (35.708.852.603) 5. Dau tir nSm giu den ngay dao han O S S ;._ VI. Tai san dai han khac 260 85.670.117.788 87.760..382.287 1. Chi phi tra trudc dai han " 261 V.I 3 ^ . . ^ I Z 82.547.794.505 84.609.272.962 2. Tai sail thue thu nhap hoan Iai 262 3.122.323.283 3.151.109.325 3. Thiet bj, vat tit, phii tung thay the dai han 263 4. Tai sail dai han khac 268 VI. Lp'i the thuong mai 269^
Tdng cong tai san (270=100+200) 270 2.278.188.389.185 1.971.805..329.815|
Nguon von Mb SO Thuyet minh So cuoi ky Sddau nbm A M « » n t i n ! tfTt /inn—11 n4-'nn\ A . iS(f pnai Ira (JU U—J I U +JJU ) 300 1.744.143.462.538 1.449.527.076.360 I. Ngf ng3n han 310 1.4857l22.732.511 1.196.021.615.367 1 nt«Ar 4-Bi.A M na *A.« H n v i
1. r nai tra ngircn oan 311 V.14 261..360.670.496 776.517.275.205
2. Ngu6fi mua tra tien truoc 312 V.14 52.605.875.640 86.079.843.718 3. 1 hue va cac knoan pnai npp Mna nuoc t i t V It; 27 590 539 213 26.649.145.386 4. Fnai tra ngucn lao upng t i a V 14 21 456 022 833
^ k • v ,tj 4-*k^ tkJ^^
36.589.356.135 J. V^IU pjll pilal lla llgoll 11 1 315 V.I7 41.843.080.882 19.744.217.269 ^ Phai tra nni hft 316 . . . . . , -
7 PhAi tra then tien fto hnarh hfim done xav dima 317 : fi Doanh thu chira thirc hien 318 _
9. Cic khoin phai tra, phii nOp ngSn han khic 319 V.18 184.059.488.115 42.169.925.233 10 Vav vi na thue tii chinh neSn han 320 V.15 894.556.066.656 705.574.363.745 11. D\r ph6ng phai t r i ngin h ^ 321 _
12 Ouv khen thuone nhuc Iai 322 1.650.988.676 2.697.488.676 13 Ouv hinh on eid 323 14 Giao dich mua bin Iai trii ohieu Chinh ohu 1 T, V—l IC* V/ U^\^ll l l l U U \Jkkkk i-1 U l \..fkkkkkkM I^SAV*
324 II Nffdbi han 330 - 259.020.730.027 253.505.460.993 1 Phai tra dai han npirai hin 331 2 Neuhi mua tra tien tnrac dii han kft k W U V A kkkkkkk kX \k klXi/kk kk kkV W V* C* • kkt^kkt
332 3. Chi phi phai tra dai h^n 333 4. Phai tra npi bO vg v6n kinh doanh 334 5. Phai tra dai han npi bO 335 8. Doanh thu chua thuc hign 336 7. Phai tra dai han khdc 337 _
8. Vay vb np thug tbi chinh dai h?n 338 V.20 259.020.730.027 253.505.460.993 9. Trai phidu chuyen d6i 339 10. Co phigu uu dbi 340 11. Thue thu nhgp hobn Ipi phai tra 341 12. Dp phdng phai tra dbi hpn 342 9. Quy phbt trien khoa hpc va cong nghg 339 B. Von chu sfr h&u (400=410+430) 400 534.044.926.647 522.278.253.455 I. Von chu s<y hfru 410 V.22 534.044.926.647 522.278.253.455 1. Von dau tu cua chii sd hfru 411 259.998.480.000 259.998.480.000 - Co phieu pho thong co quyen bieu quyet 411a 259.998.480.000 259.998.480.000 - Co phteu m dot 411h 2. Thgng du von co phSn 412 43.208.990.000 43.208.990.000 3. Quyen chpn chuyen doi trai phigu 413 4. Von khbc ciia chu sd hfru 414 5.C6 phigu quy (*) 415 6. Chgnh Igch danh gia Iai tbi san 416 7. Chgnh Igch ty gib hdi dobi 417 8. Quy diu tu phat trign 418 138.105.959.744 138.105.959.744 9. Quy ho trp sSp xep doanh nghipp 419 10. Quy khac ihupc chu sd hiiu 420 10.595.454.177 10.595.454.177 11. Lpi nhugn sau thue chua phan phoi 421 66.790.334.463 55.091.178.266 - LNST chua phdn phot luy lee den cuotky trudc 421a 55.091.178.266 55.09J.178.266 - LNST chua phdn phot ky nay 42lh 11.699.156.197 12. Nguon von dau tu XDCB 422 13. Lpi ich CO dong khong kicm sobt 429 15.345.708.263 15.278.191.268 II. Nguon kinh phi vb quy khac 430 1. Nguon kinh phi 431 2. Ngudn kinh phi db hinh thanh TSCD 432
Tong cpng ngufin von (440=300+400+439) 440 2.278.188.389.185 1.971.805.329.815
L A P B I E U ( Ky, ghi ro ho ten)
K E T O A N T R U Q N G ( Ky, ghi rO hg ten)
Ha Noi, ngay 27 thdng 4 nam 2015 . T O N G G I A M D O C
'^Q666^?^Shi rd ho ten)
1 \CAC/Zp
TONG CONG TY SONG DA C O N G T Y C O P H A N S O N G D A 5
Mau so B 02 - DN Ban hanh kern theo QD so 15/2006/QD-BTC
Ngay 20 / 03 /2006 cua Bo trucrng BTC
BAO CAO KET QUA BOAT DONG KINH DOANH HOP NHAT Quy I nam 2015
Thuygt minh
Quy I Luy kg tu- dbu nbm Chi tiSu Mb s6 Thuygt
minh Nbm nay Nbm trudc Nbm nay Nbm trudc
1. Doanh thu bbn hang vb cung cap djch vp 01 V1.25 551.548.265.418 411.596.579.082 551.548.265.418 411.596.579.082 2. Cac khobn gibm trir doanh thu 02 366.073.488 9.911.444.780 366.073.488 9.911.444.780 3. Doanh thu thubn vi ban hang va cung cb'p dich vu (1U=U1-U2) 1 f\
lu 551.182.191.930 401.685.134.302 551.182.191.930 401.685.134.302
4. Gib v6n hbng ban 11 VI.28 491.754.937.399 343.831.795.597 491.754.937.399 343.831.795.597 5. Lpi nhubn g6p vi ban hang vb cung cb'p dich vu (20=10-1 1) 20 59 427 254 531
mJ y • T k. 1 « k-l.tJ^ tmJmJk
57 853 338 705 mj 1 t\J^tm>ttJmJ\Jtl \J tj
59 427 254 531 bi y • « k. 1 « k d ^ ^ t t y ^y i
57 853 t tX 705 J / . O J D . d d O i 1 \JtJ
o. uoann tnu noai apng tai cninn 0 1 21
\ / I OO VI.2y
342 997 454 116 276 379 342.997.454 1 16 276 t7Q
/. cni pni lai cninn 22 VI.30 21.683.670.507 30.482.588.311 21.683.670.507 30.482.588.311 - Trong do chi phi !§i vay 23 20.997.810.698 30.482.588.311 20.997.810.698 30.482.588.311 8. Chi phi b^n hang 24 - - - -
9. Chi phi qu^n ly doanh nghipp 25 22.737.692.496 16.302.918.982 22.737.692.496 16.302.918.982 i^yt iiiiudii uiudii lu iiudi uong Kinn aoaun
[30=20+(21-22)-(24+25)]' 30 15.348.888.982 11.184.107.791 15.348.888.982 11.184.107.791 11. Thu nhbpkhac 31 183.552.085 1.529.407.138 .113:552.085^ 1.529.407.138 12. Chi phi khac 32 605.656.407 1.719.314.699 605.656.407 1.719.314.699 13. Lpi nhubn khac (40=31-32) 40 (422.104.322) (189.907.561) (422.104.322) (189.907.561) 14. Phan lpi nhuan hobc 16 trong cong ty lien kit lien doanh 45 - -15. Tdng lpi uhubn ktf toan trUdc thud (50=30+40+45) 50 VI. 31 14.926.784.660 10.994.200.230 14.926.784.660 10.994.200.230
16. Chi phi thug TNDN hien hbnh 51 3.131.325.426 3.104.329.717 3.131.325.426 3.104.329.717
17. Chi phi thug TNDN hobn lai 52 28.786.042 29.489.421 28.786.042 29.489.421
18. Lpi nhubn sau thug TNDN (60=50-51-52) 60 11,766.673.192 7.860.381.092 11.766.673.192 7.860.381.092 18.1 . LN sau thug cua c6 dong thigu s6 61 67.516.995 (390.051.866) 67.516.995 (390.051.866) 18.2 . LN sau thug cua c6 d6ng cua cong ty m? 62 11.699.156.197 8.250.432.958 11.699.156.197 8.250.432.958
19. Lai CO Mn tren c6 phieu (*) 70 450 458 450 458
L A P B I E U K E T O A N T R L T O N G 'g 4 nam 2015
6c
TONG CONG TY SONG DA CONG TY CO PHAN SONG DA 5
BAO CAO LlTU CHUYEN TIEN TE (Theo phifomgphdp gidn tiep)
Quy 1 nam 2015 Chi tiSu iVIaso TM Quy 1 n3m nay Quy 1 nam trudc
2 1 J
A tf s 1. Liiru cnuyen tien tir noat uQng Kinn uoann / / ffi nhuan irir&c thue 01 14.926.784.660 10.994.200.230 2 0iiu chinh cdc khoan Aft Wtdt^ ^tWUkWr Kdk9kd l¥tW Vtktk - Khbu hao TSCD 02 55.900.428.793 34.486.759.011 - Cac khoan dp phong 03 - (94.506.154) - Lai 16 chenh Igch ty gia h6i doai do danh gia Igi cdc khoan myc tien te co g6c ngoai tg U 4 / t o o Q1A S Q S t
( 3 1 1 8 .534.595) - Lai/!6 tu hoat dpng dfiu tu 05 (6.220.150) (4.452.764) - Chi phi lai vay 06 20.997.810.698 30.482.588.311 - Cac khoan dieu chinh khdc 07 3. Lgi nhugn tic hoat dgng kinh doanh trie&c thay ddi von Itni d^ng 08 91.509.969.406 75.864.588.634 - Tang, giam cac khoan phai thu 09 (175.704.775.279) 60.597.364.058 - Tang, giam hang ton kho 10 (120.954.581.466) (111.925.973.303) - Tang, giam cdc khoan phai tra (Khong ke lai vay phai tra, thug TNDN phai ngp) 11 85.532.505.126 59.105.949.632 - Tang, giam chi phi tra tru6c 12 4.723.545.131 14.162.636.281 - Tang, giam chung khoan kinh doanh 13 - Tign lai vay da tra 14 (20.997.810.698) (30.482.588.311) - Thug TNDN da nop 15
— - -
(4.524.380.131) (3.427.308.986) - Tign thu khac tit hoat dong kinh doanh 16 11.465.616.713 - Tign chi khdc cho hoat dpng kinh doanh 17 (2.885.402.913) (3.751.957.612) Lim chuySn tiin thuan tic hogt dgng kinh doanh 20 (143.300.930.824) 71.608.327.106 H. Luu chuven tien tir hoat done dau tu * • • JUJ u u ¥d.tttjt J ttiM% l ' A % ' A I AHU AA U AA V VA VA A A Ck VA AA U V U 1. Tign chi dg mua sdm, xay dpng TSCD va cac tai san dai han khac 21 (13.276.120.289) (953.250.000) 2. Tign thu tit thanh ly, nhugng ban TSCD vh cac tai san dai han khac 22
" — 3 9 . 1 1 5 .630
3. Tign chi cho vay, mua cdc cong cp ng cua don vi khac 23 — : — "
4. Tien thu hoi cho vay, ban lai cac cong cy ng cua dom vj khdc 24 1 —
' —
5. Tign chi ddu tu gop v6n vao don vi khdc 25 6. Tien thu hoi dau tu gop von vao don vi khac 26 - -
7. Tign thu iai cho vay, c6 tuc va Igi nhuan dugc chia 27 34.162.859 116.276.379 Liru chuyen tiin thuhn tie hogt dgng ddu tu- 30 (13.241.957.430) (797.857.985) HI. Luu chuyen ticii tu hoat dong tai chinh 1 Tipn tbn tir nhnt hbnh pn nhipn jthan vnn trrSn rha rhii sir 1 . 1 icn niu lu piiai noiin e o unicu, iiiicui vun gtrp eun wiu Q U huu 31
-
_
2. Tign chi tra von gop cho cac chu so hfiu, mua lai co phieu cua doanh nghigp da phat hanh 32 3. Tign vay ngdn han, dai hpn nhan dugc 33 466.580.586.111 230.776.314.644 4. Tien chi tra ng goc vay 34 (272.083.614.166) (267.822.919.681) 5. Tien chi tra ng thue tai chinh 35 6. Co ti'rc, igi nhupn da tra cho chi'i so hfru 36 Lieu chuyen tien thuan tie hogt dgng tai chinh 40 194.496.971.945 (37.046.605.037)
Cbi tieu M a so TM Quy I n S m nay Quy 1 nam tr i idc 1 L J A s
J Luu chuyen tien t h u ^ n trong ky (50=20+30+40) 50 37.^54.083^91 33.763.864.084 Tien v a tuongduong tien dau ky 60 11.980.176.053 28.687.598.656 Anh hucmg cua thay d6i ty gid ii6i dodi quy doi ngoai t? 61 Tien vd tuong d u u n g ti^n dau ky (70=50+60+61) 70 49.934.259.744 62.451.462.740
CONG TY CO PHAN SONG DA 5 Dia chi: Tang 5- thap B- toa HH4- My Dinh- Ha Noi Dien thoai: 04.222.555.86
THUYET MINH BAO CAO TAI CHINH HOP NHAT Quy I nam 2015
I. Dac diim hoat dong cua doanh nghiep 1. Hinh thiic so' huu von:
Cong ty Co phdn Song Da 5 ("Cong ty") tien than la Cong ty Song Da 5 trirc thuoc Tong Cong ty Song Da diroc chuyen doi thanh Cong ty Co phdn Song Da 5 theo Quyet dinh so 1720/QD-BXD ngay 04/11/2004 cua Bo tmong Bo xay dung. Cong ty hoat dong theo Giay chiing nhan dang ky kinh doanh Idn ddu so 1503000031 ngay 07/01/2005 . Thay doi Dang ky kinh doanh Idn thd 17 do So kd'hoach va ddu tu Ha Noi cd'p ngay 18/11/2014 Tu ngay 13/12/2006 Cong ty Co phan Song Da 5 duoc chdp thuan dang ky giao djch c6 phieu tai Trung tarn Giao dich chung khoan Ha Noi theo quylt djnh 74/QD-TTGDHN ciia Trung tarn Giao dich chung khoan Ha Noi, vdi ma chung khoan la SD5. V6n dilu le ciia Cong ty la: 259.998.480.000,d6ng (Bdng chu: Hai tram nam muai chin ty, chin tram chin muai tarn trieu, b6n tram tam muai nghin dong). Cong ty CO tru so tai: Tdng 5- thap B- toa nha HH4- Khu do thi Song Da My Dinh- Phudmg My Dinh 1- Quan Nam Tu Liem- Ha Noi
2. Linh vuc kinh doanh: Xay idp, san xudt vat lieu vd thumg nuti 3. Nganh nghe kinh doanh * Xay dung cong trinh cong nghiep; * Xay dung nha cac loai; * Xii' ly cong trinh bdng phuong phap khoan phun, khoan phut; * Thi cong bang phuong phap khoan, no min; * Xay dung cong trinh ngam dudi ddt, dudi nude; * Xay dung cong trinh dudng ho; ^ Khai thac, san xuat, kinh doanh: Dien, vat lieu, vat tu xay dung, cau kien he tdng, cau kien kim loai, phu tung xe
may, thiet hi, phu kien xay dung; * Dau tu, xay dung, l4p dat va van hanh nha may thuy dien vua va nhd; * Mua, ban, nhap khau: vat tu, phu tung, thiet hi, xe may thi cong; * Dau tu tai chinh vao cac cong ty con, cong ty lien kit; * Kinh doanh bdt dpng san, quydn su dung ddt thuoc chii sd hOu, chu su dung hoac di thue./. 4. Cau true doanh nghiep
4.1 Cong ty con: Cong ty CP ddu tu, xdy dung va phat triln Nang luong Song Da 5. 4.2 Cong ty lien doanh, lien ki t : Khong c6. 4.3 Danh sach cac don vi true thuoc cd tu each phap nhdn hoac khong cd tu each phap nhdn:
Xi nghiep Song Da 506. Xi nghiep Song Da 508. Ban thi cong du an thiiy dien Bdc Me. Van phong dai dien cua Cong ty cd phdn Song Da 5 tai Lao.
II. Nien do ke toan, do'n vi tien te su dung trong ke toan 1. Nien do k l toan: Bdt ddu tu ngay 01/01 va kit thuc vao ngay 31/12 nam Duong lich. 2. Don vj tien te sir dung trong ke toan: Ddng Viet Nam (VND).
Thuyet minh Bao cao tai chinh hop nhat Cho giai doan ke toan tu
ngay 01/01/2015 d in ngay 31 /3/2015
HI. Chudn muc ke toan va che dp k l toan ap dung 1. Chi do kl ' toan ap dung: Cong ty ap dung Chi do k l toan Viet Nam ban hanh kem theo Thong tu 200/2014/TT-
BTC ngay 22/12/2014 ciia Bo tai chinh. 2. Tuyen ho tuan thii chudn muc k l toan vd chi do k l toan:
Chiing toi, Cong ty C6 phdn Song Da 5, tuyen h i tudn thu cac Chudn muc k l toan va Chi do kl toan Viet Nam do Bo Tai chinh han hanh; phii hop voi dac dilm boat dong san xudt kinh doanh ciia Cong ty.
3. Hinh thiic k l toan ap dung: Cong ty dp dung hinh thiic s6 k l toan tren phan mim may vi tinh.
IV. Cac chinh sach ke toan ap dung 1. Cac loai ty gia hoi doai ap dung trong ke toan
Cac nghiep vu kinh t l phat sinh hdng ngoai te thuc hien ghi s6 k l toan va lap Bao cao tai chinh theo mot don vi tien te thing nhdt la Ding Viet Nam. Viec quy d l i ding ngoai te ra d ing Viet Nam can cii vao: - Ty gia giao dich thuc te; - Ty gia ghi so ke toan.
2. Nguyen t3c ghi nhan cac khoan tien va cac khoan tuung duong tien 2.1. Nguyen tSc xac djnh cac khoan tuung duung tien:
Tiin va cac khoan tuong duomg t i in hao g im: cac khoan tien mat tai quy, cac khoan ddu tu ngan han, hoac cac khoan ddu tu co tinh thanh khoan cao. Cac khoan thanh khoan cao la cac khoan co kha nang chuyin d l i thanh cac khoan tiin xac dinh va ft rui ro lien quan din vice hiln dong gia tri ciia cac khoan nay.
2.2. Nguyen tdc va phuung phap chuyin ddi cac dong tiin khac ra d ing tien su dyng trong ke toan: Tat ca cac nghiep vu kinh t l phat sinh hdng ngoai te deu dugc qui doi sang Dong Viet Nam theo ty gia thuc te. Chenh lech ty gia cua cac nghiep vu phat sinh trong ky dugc phan anh vao Bao cdo kit qud hoat dgng kinh doanh. Tai san la tien va cong ng co g l c ngoai te cul l ky dugc chuyen doi sang Dong Vift Nam theo ty gia mua vao cua ngdn hang thuong xuyen giao djch cong ho tai ngay lap Bao cao tai chinh.
3. Nguyen tac ghi nhan hang ton kho 3.1. Nguyen tac danh gia hang ton kho va phuong phap xac djnh gia trj hang ton kho cuoi ky:
Hang t in kho dugc xac dinh tren co sd gia g lc . Gia g l c hang ton kho hao gom: Chi phi mua, chi phi chi hiln va cac chi phi lien quan true tiep khac phat sinh de co dugc hang ton kho d dia diem va trang thai hien tai. NhOng chi phi khong dugc tinh vao gia g lc hang t in kho: Cac khoan chiet khdu thuong mai va giam gia hang mua do hang mua khong diing quy each, phdm chat. Chi phi nguyen vat lieu, chi phi nhdn cong va cac chi phi san xuat, kinh doanh khac phat sinh tren muc hinh thudng. Chi phi hao quan hang t in kho tru cac chi phi hao quan hang t in kho cdn thilt cho qua trinh san xudt ti lp theo va chi phi bao quan hang ton kho phat sinh trong qua trinh mua hang. Chi phi ban hang. Chi phi quan ly doanh nghiep.
3.2. Phifffngphdp xac dinh gia trf hdng ton kho cuoi ky: Gia tri hang t in kho cul l ky = Gia tri hang t in ddu ky + Gia tri hang nhap trong ky - Gia trj hang xuat trong ky. (Phuong phap tinh gia hang xuat kho theo phuong phap Binh qudn gia quyen).
3.3. Phieffngphdp hach toan tdng hop hdng ton kho: theo phuong phap Ke khai thudng xuyen. 3.4. Lap du phong giam gia hang ton kho:
Du phong giam gia hang ton kho dugc lap vao thdi diem cuoi nam la sd chenh lech giua gia gdc hang ton kho Idn hon gia trj thudn cd the thuc hien dugc ciia chiing.
4. Nguyen t i e ghi nhan va khau hao TSCD 4.1 Nguyen tac ghi nhan TSCD huu hinh, v6 hinh va thue tai chinh
Tai san cd djnh cua Cong ty dugc hach toan theo 03 chi tieu: nguyen gia, hao mdn luy k l va gia trj con lai. Nguyen gia ciia tai san cd dinh dugc xac dinh la toan hd chi phi ma don vi da bd ra d l cd dugc tai san do tinh den thdi diem dua tai san vao vi tri sin sang su dung.
4.2 Phuong phap khau hao TSCD Tai san c6 dinh dugc khlu hao theo thdi gian su dung udc tinh va thcp phuong phap khau hao dudng thing. Thdi gian khlu hao dugc tinh theo quy dinh tai Thdng tu 45/2013/TT-BTC ngay 25/4/2013 cua Bg Tai chinh. Thdi gian khau hao cu the nhu sau:
Loai tai san Thdi gian KH Nha cua, vat kiln triic 1 0 - 2 5 nam May mdc thiet bi 5 - 10 nam Phuong tien van tai 6 -10 nam Thilt bi quan ly 3 -5 nam Tai san c6 djnh vd hinh 20 nam
* Bao gom trong may mdc va thilt bj cd He thing bang tai van chuyin be tong dim Ian ("RCC") dugc khlu hao dua tren khi i lugng san phlm.
5. Nguyen tac ghi nhan va khau hao Bat dgng san dau tu Cong ty cd 01 bat dgng san dau tu dugc ghi nhan va trich khlu hao theo phuong phap dudng thang dua tren thdi gian hvni dung udc tinh ciia b i t dgng san dIu tu. Thdi gian huu dung udc tinh nhu sau:
Nha cua 25 nam 6. Nguyen tac ghi nhan cac khoan dau tu tai chi'nh
Cac khoan dau tu dugc phan anh theo nguyen gia. Du phong giam gia dau tu dugc lap khi gia thi trudng cua khoan dau tu giam xuong thap ban nguyen gia hoac neu cong ty nhan dIu tu bi lo. Sau khi khoan du phong nay dugc lap, neu gia tri cd the thu hdi cua khoan dau tu tang len thi khoan du phong se dugc hoan nhap. Khoan du phong chi dugc hoan nhap trong pham vi sao cho gia tri ghi sd ciia cac khoan dIu tu khong vugt qua gia trj ghi s i ciia cac khoan dau tu nay khi gia dinh khong cd khoan du phong nao da dugc ghi nhan. Du phong giam gia dau tu ngan ban, dai ban dugc ap dung theo hudng dan tai Thdng tu sd 228/2009/TT-BTC ngay 07/12/2009 ciia Bo Tai chinh va thdng tu 89/2013/TT-BTC ngay 28/6/2013
7. Nguyen tac ke toan nu phai thu Cac khoan phai thu khach hang va cac khoan phai thu khac dugc phan anh theo nguyen gia va trich du phong phai thu kho ddi (neu cd) theo quy djnh.
8. Nguyen tac ke toan chi phi tra trudc Chi phi thue van phong tra trudc bao gom tien thue van phong tra trudc va cac chi phi phat sinh khac lien quan den vice bao dam cho vice su dung van phong thue. Cac chi phi nay dugc ghi nhan vao bao cao kit qua boat dgng kinh doanh theo phuong phap dudng thing trong vdng 27 nam. Cong cu dung cu bao gom cac tai san Cong ty n im giu d l su dung trong qua trinh boat dgng kinh doanh binh thudng, vdi nguyen gia ciia moi tai san thip hon 30 trieu VND va do do khong du dilu kien ghi nhan la tai san c l dinh theo Thdng tu 45/2013/TT-BTC ngay 25/4/2013 ciia Bo tai chinh hudng din chi do quan ly, su dung va trich khau hao tai san cd djnh. Nguyen gia ciia cong cu va dung cu dugc phan bd theo phuong phap dudng thang trong thdi gian tir 2 den 3 nam. Chi phi sua chua TSCD phat sinh mot Ian cd gia tri qua Idn.
9. Nguyen tac ke toan ng phai tra Cac khoan phai tra ngudi ban va khoan phai tra khac the hien theo nguyen gia.
10. Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay Chinh sach ke toan ap dung cho chi chi di vay Cong ty thuc hien theo Chuan muc Ke toan so 16 ve Chi phi di vay, cu the: Chi phi di vay lien quan true tiep den vice dau tu xay dung hoac san xuat tai san dd dang dugc tinh vao gia trj cua tai san do (dugc von hoa), bao gom cac khoan lai tien vay, phan bd cac khoan chiet khau hoac phu troi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan tdi qua trinh lam thu tuc vay.
Viec v6n hoa chi phi di vay se dugc tam ngimg lai trong cac giai doan ma qua trinh diu tu xay dung hoac san xuat tai san do dang bi gian doan, tru khi su gian doan do la can thiet. Vice v6n hoa chi phi di vay se chim dut khi cac boat dgng chu ylu cin thilt cho vice chuan bj dua tai san dd dang vao su dung hoac ban da hoan thanh. Chi phi di vay phat sinh sau dd se dugc ghi nhan la chi phi san xudt, kinh doanh trong ky khi phat sinh. Cac khoan thu nhap phat sinh do diu tu tam thdi cac khoan vay rieng biet trong khi chd su dung vao muc dich co dugc tai san dd dang thi phai ghi giam tru (-) vao chi phi di vay phat sinh khi v in hoa. Chi phi di vay dugc von hda trong ky khong dugc vugt qua t ing s i chi phi di vay phat sinh trong ky. Cac khoan lai tiin vay va khoan phan b l chilt khiu hoac phq trpi dugc vIn hda trong tung ky khong dugc vugt qua s i lai vay thuc t l phat sinh va s i phan b l chilt khiu hoac phu troi trong ky dd.
11. Nguyen t ic ghi nhan chi phi phai tra Chi phi dugc udc tinh d l ghi nhan vao chi phi SXKD trong ky.
12. Nguyen tac va phuung phap ghi nhan cac khoan du phong phai tra Don vi trong ky khong trich lap du phong phai tra.
13. Nguyen t ic ghi nhgn von chu sd huu Von chu sd hiJu dugc ghi nhan theo s i v In thuc t l dugc cap hoac tu cac chu sd hiru gop vIn. Thang du von cd phan dugc ghi nhan theo sd chenh lech Idn hon giua gia thuc te phat hanh va menh gia cd phieu khi phat hanh cd phieu. c l philu quy dugc ghi nhan theo gia thuc t l mua lai bao gIm gia mua va cac chi phi true tilp lien quan din vice mua lai co philu. Nguyen tac trich lap cac quy tu igi nhuan sau thai: Vice trich lap cdc quy tu Igi nhuan sau thul dugc thuc hien theo dieu le cua Cong ty va Nghi quyet Dai hoi ddng Co ddng ciia Cong ty.
14. Nguyen t ic va phuung phap ghi nhan doanh thu 14.1 Doanh thu ban hang, cung cap djch vu dugc ghi nhan khi ddng thdi thda man cac dieu kien sau:
Phan Idn nil ro va Igi ich gan lien vdi quyen sd huai san pham hoac hang hda da dugc chuyen giao cho ngudi mua;
Cong ty khong con nam giu quyen quan ly hang hda nhu ngudi sd huu hang hda hoac quyen kicm soat hang hda;
Doanh thu dugc xac dinh tuong ddi chac chan; Cong ty da thu dugc hoac se thu dugc Igi ich kinh t l tu giao djch ban hang; Xac dinh dugc chi phi lien quan din giao djch ban hang.
14.2 Doanh thu xay lap dugc xac djnh theo gia trj khIi lugng thuc hien, dugc khach hang xac nhan bang nghiem thu, quylt toan, da phat hanh hoa don GTGT, phu hgp vdi quy dinh tai Chuan muc k l toan s i 15 - " Hop ding xay dung".
14.3 Doanh thu boat dgng tai chinh: Doanh thu phat sinh tu tien Hi, ti in tien ban c l philu dIu tu, c l tiic, Igi nhuan dugc chia va cac khoan doanh thu boat dgng tai chinh khac dugc ghi nhan khi thda man ding thdi hai dilu kien sau: Cd kha nang thu dugc Igi ich kinh t l tu giao djch do; Doanh thu dugc xac dinh tuong doi chac chan.
15. Nguyen tac ke toan cac khoan giam tru doanh thu Cac khoan dugc dilu chinh giam tru vao doanh thu ban hang, cung d p dich vu phat sinh trong ky, gIm: Chiet khau thuong mai, giam gia hang ban va hang ban hi tra lai. Ciam gia hang ban la khoan giam tru cho ngudi mua do san pham, hang hoa kem, mat pham chat hay khong dung quy each theo quy djnh trong hgp ddng kinh t l . Hang ban bj tra lai do cac nguyen nhan: vi pham cam kit, vi pham hgp ding kinh t l , hang bi kem, mat pham chat, khong diing chung loai , quy each.
16. Nguyen t ic ke toan gia von hang ban Ghi nhan gia v6n hang ban tuan thu nguyen t ic phu hgp va nguyen t ic nhit quan. Bao g6m: gia v6n cua san phlm, hang hoa, djch vu, bit dgng san dIu tu, gia thanh san xult cua san phlm xay lip ban trong ky.
17. Nguyen t i c va phuung phap ghi nhan chi phi tat chinh Chi phi tai chinh dugc ghi nhan toan bg tren Bao cao ket qua boat dong san xult kinh doanh ia tong chi phi tai chinh khong dugc v6n hoa phat sinh va khong bu tru vdi doanh thu boat dgng tai chinh.
18. Nguyen t ic va phuung phap ghi nh^n chi phi thue thu nhap doanh nghiep hif n hanh va chi phi thue thu nhap doanh nghiep hoan lai Chi phi thul thu nhap doanh nghiep hien hanh dugc xac dinh tren co sd tdng thu nhap chiu thul va thue suat thue thu nhap doanh nghiep trong nam hien hanh. Chi phi thue thu nhap doanh nghiep hoan lai dugc xac dinh tren co sd so chenh lech tam thdi dugc khau tru, so chenh lech tam thdi chju thul va thul suit thul thu nhap doanh nghiep. Khong bii tru thul thu nhap doanh nghiep hien hanh vdi chi phi thuc thu nhap doanh nghiep hoan lai.
19. Cac nguyen tac va phirang phap ke toan khac 19.1 Nguyen t ic ghi nhan cac khoan phai thu thuong mai va phai thu khac:
Nguyen t ic ghi nhan: Cac khoan phai thu khach hang, khoan tra trudc cho ngudi ban, phai thu noi bo, va cac khoan phai thu khac tai thdi di lm bao cao, nlu: Cd thdi ban thu hdi hoac thanh toan dudi 1 nam (hoac trong mot chu ky san xult kinh doanh) dugc phan loai ia Tai san ngan ban. Cd thdi ban thu hdi hoac thanh toan tren 1 ndm (hoac tren mot chu ky san xult kinh doanh) dugc phan loai la Tai san dai ban; Lap du phong phai thu kho ddi: Du phong ng phai thu kho ddi th i hien phin gia trj du kiln bj t i n thit cua cac khoan ng phai thu cd kha nang khong dugc khach hang thanh toan d l i vdi cac khoan phai thu tai thdi dilm lap Bao cao tai chinh nam.
19.2 Chi nhan cac khoan phai tra thuong mai va phai tra khac Cac khoan phai tra ngudi ban, phai tra noi bo, phai tra khac, khoan vay tai thdi di lm bao cao, nlu: Cd thdi ban thanh toan dudi 1 nam hoac trong mot chu ky san xult kinh doanh dugc phan loai la ng ngIn ban. Cd thdi ban thanh toan tren 1 nam hoac tren mot chu ky san xult kinh doanh dugc phan loai la ng dai ban. Tai san thieu chd xu ly dugc phan loai la ng ngIn ban. Thue thu nhap hoan iai dugc phan loai la ng dai ban.
19.3 Cac nghTa vu vl thul: Thue gia tn gia tang: Cong ty thuc hien ke khai va nop thul gia tri gia tang tai Chi cue thul huyen Tu Liem, cac don vi true thuoc ke khai thul GTGT tai cac Cue thul, chi cue thul noi dom vj dat tru sd. Hang thang cd lap td khai thue dau vao va thue dau ra theo dung quy djnh. Khi kit thiic nam tai chinh don vi lap cac bao cao thul gia trj gia tang theo quy djnh hien hanh. Thue thu nhap doanh nghiep: Cong ty thuc hien quylt toan thul thu nhap doanh nghiep theo quy dinh. Thul suit thue thu nhap doanh nghiep la 22% theo quy dinh ciia Luat Thul thu nhap doanh nghiep Cac loai thul khac thuc hien theo qui djnh hien hanh.
V. Thong tin bo sung cho cac khoan muc trinh bay tren Bang can doi ke toan (DVT: VND) Tien s o cuoi Ky /toil no in
Qaii fiain - Tien mat 10.950.153.037 A ft f\ mm k y y A% A y\
10.051.662.483 Cong ty CP Song Da 5 10.862.987.528 10.041.849.202 Cty CP DT va PT NL Song Da 5 87.165.509 y\ r\ i -s /s rs »
9.813.281 - Tien giri Ngan hang g-. J-* ft A A A\ f mm gk mm
38.984.106.707 1.928.513.570
+ Tien giri Vift Nam dong 38.233.573.292 1.212.321.408 Cong ty CP Song Da 5 g¥ mt A A y\ f\ y y\ A yt y
37.412.860.426 A y\ y ft tt 1 y c^ t c\
1.063.916.243 GOng ly L-r tJ I ALy Va r 1 iNL. oOng ZJa J 820 712 8 6 6 M 8 4 0 5 165 + Tien gut Ngo^i t | 750.533.415 716.192.162
Van phong Cong ty 750.533.415 716.192.162 + Tien dang chuyen -Cgng 49.934.259.744 11.980.176.053
y-t e I • *A 4 X. A j ^ * a Y i ^ •
Cac khoan dau tir tai chinh ngan han : - —
Cac khoan phai thu ngan han So cuoi ky So dau nam - Phai thu khach hang A irvz" IOA ir»T
486.196.184.192 401.246.550.978
- r nai mu ira iruoc cno nguoi oan 1 Al 1AQ Ant A/11 101.50V.40 1 .04 J 8 0 /lAfl 0/11 n i O O . 4 0 U . O 4 J . J / J
- Phai thu ve Co phIn hoa - Phai thu v6 C6 tuc va Igi nhuan dugc chia - Phai thu khac 12.749.002.309 3.069.387.626 - Du phong phai thu ngin han kho doi (3.624.722.093) (3.624.722.093) Cong 656.689.866.051 489.152.062.086
Cac khoan phai thu cua khach hang ngin han va dai han tir cac ben lien quan cu the nhu- sau: a Phai thu tir cong ty me:
Chi tilt phai thu cua khach hang chilm tir 10% trd len tren tong phai thu khach hang: 219.229.469.179 BDH TD Son La ( CT Nam Chiln 1 ) 70.179.060.318 VPDD TCT tai Lai Chau 149.050.408.861
b Phai thu tu cac Cong ty lien quan khac: Chi tiet phai thu cua khach hang chiem tir 10% trd len tren tdng phai thu khach hang:
CONG TY CO PHAN SONG DA 5 Dia chi: Ting 5- thap B- toa HH4- My Dinh-Dien tho^i: 04.222.555.86 Ha Noi
Thuyet minh Bao cao tai chi'nh hop nhat Cho giai doan ke toan tu
ngay 01 /0172015 din ngay 31/3/2015
4. Hang ton kho So cul i ky So dau nam - Hang mua dang di tren ducmg - -- Nguyen lieu, vat lieu 100.324.969.885 93.369.760.474 - Cong cu, dung cu 701.409.797 737.574.553 - Chi ohi SX KD dd dane 719.912.697.327 605.877.160.516 - Thanh pham - Hang hoa - Thanh pham ton kho - Hang gui ban
Cone 820.939.077.009 699.984.495.543
5. Thue va cac khoan phai thu nha nude So cuoi ky So dau nam - Thul thu, nop thira
Thul GTGT Thue thu nhap doanh nghiep Thul dit - Cac khoan khac phai thu nha nude
Cong 6. Phai thu dai han ngi bg (Khong cd so lif u)
Cho vay dai han noi bo Phai thu dai ban noi bo khac
CQng
7. Phai thu dai han khac 5.102.440.129 61.200.000
CONG TY CO PHAN SONG DA 5 Dia chi: Tang 5- thap B- toa HH4- My Dinh-Dien thoai: 04.222.555.86 Ha Npi
Thuyet minh Bao cao tai chinh hop nhat Cho giai doan ke toan tir
ngay 01 /01 /2015 din ngay 31/3/2015
8. Tang, giam tai san c6 dinh hfrn hinh Khoan muc Nha cfra, vat kien
true May moc thiet hi PTVT - trnygn dan Thiet bj quan ly TSCD khac Tong cong
Nguyen gia tai san co dinh So du* dan nam 299.125.669.953 1.027.496.984.944 65.554.991.517 4.259.584.973 1.396.437.231.387 - Mua trong nam 1.547.000.000 10.512.477.818 1.161.363.636 258.727.273 13.479.568.727 - XDCB hoan thanh - Tang khac - Chuyen sang BDS dau tu - Thanh ly, nhugmg ban - Giam khac
So du- cuoi ky 300.672.669.953 1.038.009.462.762 66.716.355.153 4.518.312.246 1.409.916.800.114 Gia tri hao mon luy ke So du- dan nam 29.995.121.032 759.710.953.150 45.637.981.960 1.231.323.229 836.575.379.371 - Chuyen sang BDS dau tu - Thanh ly, nhugng ban - Giam khac So du" cuoi ky 33.388.118.077 809.826.804.995 47.777.015.727 1.353.023.719 892.344.962.518 Gia tri con lai cua TSCD - Tai ngay dau nam 269.130.548.921 267.786.031.794 19.917.009.557 3.028.261.744 559.861.852.016 - Tai ngay cuoi ky 267.284.551.876 228.182.657.767 18.939.339.426 3.165.288.527 517.571.837.596
CONG TY CO PHAN SONG DA 5 Dia chi: l i n g 5- thap B- toa HH4- My Dinh- Ha Noi Dien thoai: 04.222.555.86
Thuyet minh Bao cao tai chinh hop nhIt Cho giai doan ke toan tu
ngay 01/01/2015 din ngay 31/3/2015
9. 10.
Tang, giam tai san co djnh thue tai chinh (khong co s6 lieu)
Chi tieu Chi phi Quyen su dung dat 1 dL^u vo ninn Ktiac Cgng
Nguyen gia 1. So dur dau nam - 1.104.763.000 1.104.763.000 2. So t3ng trong nam - - -- Mua trong nam - - -- Tao ra tu no! bp doanh nghiep - - -- Tang do hpp nhIt kinh doanh - - -- Tang khac - - -
3. So giam trong nSm - - -- Thanh ly, nhugng ban - - -- Giam khac - - -
4. So du cuoi nam - 1.104.763.000 1.104.763.000 Gia trj hao mdn luy ke -1. So dudau nam 1.104.763.000 1.104.763.000 2. So tang trong nam - Khau hao trong nam - Tang khac
3. So giam trong nam - Thanh ly, nhugng ban - Giam khac 4. So ducudi nam 1.104.763.000 1.104.763.000
Gia trj cdn lai 1. Tai ngay dau nam 2. Tai ngay cuoi nam
11. Chi phi XDCB dd dang - Tong so chi phi XDCB dd dang
S 6 cuoi ky So dau nam 20.020.856.851 6.744.736.562
Cgng 20.020.856.851 6.744.736.562 12. Tang, giam hat dgng san dau tu :
1 oa nha Penhouse ciia cty CP D l' P I do thi va KCN Snne D l Chi tieu Cong
Nguyen gia 1. So du dau nam 2. S 6 tSng trong nam
4.588.088.943 4.588.088.943 - Mua trong nam - Tao ra tir noi bg^oanh nghiep - Tang do hgp nhIt kinh doanh^ - Tang khac
3. So giam trong nam - Thanh ly, nhugng ban
Giam khac ^ 4. So ducudi nam Gia trj hao mdn luy ke 1. So dudau nam 2. So t5ng trong nam - Khau hao Hong nam - Tang khac
3. So giam trong nam - Thanh ly, nhugng ban
4.588.088.943
1.064.640.026 4.588.088.943
2.248.163.586
- Giam khac 4. So du cuoi nam
Gia trj con lai 1. Tai ngay dau nam 2. Tai ngay cuoi nam
2.064.640.026
2.523.448.917 2.523.448.917
2.064.640.026
2.523.448.917 2.523.448.917
13 Cac khoan dau tu tai chinh dai han: a, Dau tu vao cdng ty lien doanh lien ket
Cong ty CP Song Da 505
h, Dau tu dai han khac: Dau tu CO phieu: Cong ty CP DT va PT dien Tay Bdc
Cong ty CP sat Thach Khe
CTCP thuy dien cao nguyen Song Da 7
CT CP DT va PT khu kinh t l Hai Ha 14 Chi phi tra trudc dai han
Cong 15 Ng- ngan han
Phai tra ngudi ban Ngudi mua tra tien trudc Phai tra ngudi lao dgng
Dau nam Culi nam
Dau nam Cuoi nam Dau nam
Cuoi nam D I U nam
Culi nam Ddu nam
Culi nam
S6lugng
So lugng
100.000 100.000
So cuoi ky 82.547.794.505 82.547.794.505
So cuoi ky 261.360.670.496
52.605.875.640 21.456.022.833
G i a tri
Gia trj 45.300.000.000 45.300.000.000
10.000.000.000 10.000.000.000
1.100.000.000 1.100.000.000 So dau nam
84.609.272.962 84.609.272.962~
So dau nam 276.517.275.205
86.079.843.718 36.589.356.135
Cac khoan phai tra nguoi han ngan han va dai han tu cac hen lien quan cy the nhu sau: Phai tra cong ty mg: Chi tilt phai tra ngudi ban chilm tu 10% trd len tren tdng phai tra ngudi ban: Cty CPDT& TM dlu khi S.Da 125.356.616.788 Phai tra cac Cong ty lien quan khac: Chi tilt phai tra ngudi ban chilm tu 10% trd len tren tong phai tra ngudi ban:
125.356.616.788
31.546.574.189 Cty CP KD Xi mdng Miln Bdc 31.546.574.189
CONG TY CO PHAN SONG DA 5 Dja chi: Tdng 5- thap B- toa HH4- My Dinh-Dien thoai: 04.222.555.86 Ha Noi
Thuyet minh Bao cao tai chinh hgp nhat Cho giai doan k l toan tu
ngay 01 /01 /2015 din ngay 31/3/2015
16 Vay va ng ngan ham So cuoi ky So dau nam Vay ngan han 894.556.066.656 705.574.363.745
VP Bank-Hoi Sd 31.782.987.665 CN ngan hang Cong thuomg Song Nhue 229.161.866.241 231.650.220.323 VCB Hai Duong 199.270.654.908 124.794.032.293 NHTMCP Quan doi - CN My Dinh 51.898.696.895 100.000.000.000 Sd giao djch 1- BIDV 365.441.860.947 208.797.021.866 NHCT Viet Nam CN Ha Giang 17.000.000.000 40.333.089.263
Cgng 894.556.066.656 705.574.363.745
17 Thue va cac khoan phai ngp nha nude S 6 cuoi ky So dau nam - Thul Gia trj gia tang phai nop 12.916.325.608 12.173.056.790 - Thul Tieu thu dac biet - Thul xuat, nhap khdu - Thul nha thdu nude ngoai 348.687.839 116.820.552 - Thue Thu nhap doanh nghiep y r\ yi c\ F A yx y
10.131.325.426 11.524.380.131 - Thul Thu nhap ca nhan 1.208.123.000 363.856.726 - Thue tai nguyen 1.893.010.464 1.490.359.931 - 1 hue nha dat va tien thue dat - Cac loai thue khac - Cdc khodn ohi le nhi va cac khodn ohdi ndo khdc 1.093.066.876 980.671.256 Cong 27.590.539.213 26.649.145.386
18 Chi phi phai tra So cuoi ky So dau nam Chi phi phai tra cua CTCP Song Da 5 41.727.733.881 18.555.300.839
Chi phi phai tra cua Cty CP DT XD va PT NL SD5 115.347.001 1.188.916.430 Cgng 41.843.080.882 19.744.217.269
19 Cac khoan phai tra, phai nop ngan hgn khac S 6 culi ky So dau nam Tai san thua chd giai quylt
* Kinh phi cong doan 5.422.852.789 5.797.982.955 * Bao hilm xa hoi, BHYT 2.858.263.392 338.330 * Phai tra ve Co phan hoa * Nhan ky quy, ky cugc ngan han 490.000.000 90.000.000 * Cac khoan phai tra, phai nop khac 175.288.371.934 36.281.603.948
Cgng 184.059.488.115 42.169.925.233
20 Phai tra dai han noi bo (khong co phat sinh) Vay dai han noi bg Phai tra dai ban noi bg khac
Cong
21 Vay va nff dai han a. Vay dai han
- Vay Ngan hang + TCTD Ngan hang CT Song Nhue Ngan hang MB- Chi nhanh My Dinh Ngan hang BIDV-CN sd GDI Ngan hang CT Ha Giang
- Vay doi tirgng khac - Trai phieu phat hdnh
b. Ng dai han - Thue tai chinh - Ng dai han khac
Cgng
c. Cac khoan ng thue tai chinh (khong cd so lif u) 22 Tai san thue thu nhap hoan Iai phai tra
Cong ty CP Song Da 5
Sd cuoi ky Sd dau nam 259.020.730.027 259.020.730.027
3.176.000.000 48.721.336.336
844.489.600 206.278.904.091
259.020.730.027
253.505.460.993 253.505.460.993
3.627.000.000 41.805.067.302
1.794.489.600 206.278.904.091
So cuoi ky
253.505.460.993
Sd dau nam 3.122.323.283 3.151.109.325
C O N G TY C O P H A N S O N G D A 5 Dia chi: Tdng 5- thap B- toa HH4- My Dinh- Ha Npi Dien thoai: 04.222.555.86
Thuylt minh Bao cao tai chi'nh hgp nhat Cho giai doan k& toan tir
ngay 01/01/2015 d in ngay 31/3/2015
22. Tang, giam von chu so' hu'u A- BANG £)6l CHIEU BIEN DONG NGUON V O N CHU SO HlTU
Npi dung Von dau tu chu sd hiru
Thanu du vftn cd phan
Chenh lech Iv •evil xy
gia hoi Soai
Co nhieii O i i v d a n tir nhat
trien l l i i v n i l ' nhnnn toi V / U j uu piiuiig la i
chinh
Von khac thupc von
CSH \ j u y ivnai- i i iuyi .
CSH 1 IV can thiic chira •..jlN 921U l l l U v V l l U d
nhan nhoi
Nguon von dau
tuXDCB Tong cong
1. So du- dau nam tru-orc 180.000.000.000 26.115.470.000 - - 112.292.330.378 22.500.000.000 - 9.000.000.000 31.909.083.543 - 381.816.883.921 - Tang von trong nam tnidrc 79.998.480.000 17.093.520.000 122.721.012 3.190.908.354 1.595.454.177 102.001.083.543 - Lai trong nam trudc 55.091.178.266 55.091.178.266 - Tang khac -- Giam von trong nam trudc 4.909.083.543 4.909.083.543 - L6 trong nam trudc -- Giam khac 27.000.000.000 - 27.000.000.000
2. So du- cuoi nam trudc 259.998.480.000 43.208,990.000 112.415.051.390 25.690.908354 10.595.454.177 55.091.178.266 507.000.062.187 1. So du dau nam najy 259.998.480.000 43.208.990.000 112.415.051.390 25.690.908.354 10.595.454.177 55.091.178.266 507.000.062.187 - Tang von trong ky nay - Lai trong ky 11.699.156.197 11.699.156.197 - Tang khac - Phan phoi trich lap cac quy - L6 trong ky - Chia CO tuc
2. So du cuoi nam nay 259.998.480.000 43.208.990.000 112.415.051.390 25.690.908.354 10.595.454.177 66.790.334.463 518.699.218.384 '
CONG TY CO PHAN SONG DA 5 Dja chi: Tdng 5- thap B- toa HH4- My Dlnh-Dien thoai: 04.222.555.86 Ha No!
Thuyet minh Bao cao tai chinh hgp nhat Cho giai doan ke toan tu
ngay 01/01/2015 din ngay 31/3/2015
So cuoi ky So ddu nam 166.816.800.000 166.816.800.000 93.181.680.000 93.181.680.000
259.998.480.000 259.998.480.000
* Gia trj trai philu da chuyin thanh c6 philu trong nam * 86 lugng co philu quy:
C. Cac giao dich v l von v6i cac chu sd huu va phan ph6i co tuc, Igi nhuan dugc chia: Nam nay Nam truac
Vin ddu tu cua chii so huu Vin gop ddu nam 259.998.480.000 180.000.000.000 Vin gop tang trong nam 79.998.480.000 Von gop giam trong nam _ -
Von gop cuoi nam 259.998.480.000 259.998.480.000 C6 tuc, Igi nhuan da chia Co phieu - So lugng CO phieu dang ky phat hanh
So cuoi ky So dau nam Co phieu - So lugng CO phieu dang ky phat hanh 25.999.848 25.999.848 - S6 lugng CO philu ban ra cong chiing + Co phieu pho thong 25.999.848 25.999.848 + C6 philu uu dai - S6 lugng co philu dugc mua Iai + Co philu pho thong + Co phieu uu dai
- So lugng CO phieu dang luu hanh 25.999.848 25.999.848 + C6 philu ph i thong 25.999.848 25.999.848 + Co phieu uu dai * Menh gia c l philu dang luu hanh: 10.000 VND/ 1 c l philu
Cac quy doanh nghigp So cuoi ky So dau nam Quy dau tu phat trien 138.105.959.744 1 12.292.330.378 Quy du phong tai chi'nh 22.500.000.000 Quy du tru bo sung v in dieu le 10.595.454.177 9.000.000.000
* Muc dich trich lap va sir dung cac quy: Quy Ddu tu phat trien tn'ch Idp tir Igi nhudn sau thue phu hgp voi cac quy dinh tai Didu le Cong ty. Dugc dung de bo sung vo'n dieu le cua Cong ty khi md rgng san xud't kinh doanh. Quy du trO b l sung v in dilu le dugc trich lap tir phdn Igi nhuan sau thue phii hgp vol cac quy dinh tai Dieu le Cong ty.
23. Nguon kinh phi (khong co so lieu) Nguin kinh phi con lai dau ndm Nguin kinh phi dugc cap trong nam Chuyen nguin kinh phi sang Nguon von DTXDCB Chi su nghiep Nguon kinh phi con lai cuoi nam
24. Tai san thue ngoai (khong co so lieu) VI. Thong tin bo sung cho cac khoan muc trinh bay tren Bao cao ket qua kinh doanh (DVT: VND)
B. Chi tiet von ddu tu cua chu s6" huu - Vin ddu tu cua Nha nude (TCT Song Da) - Vin gop ciia cac co dong khac ===
25. Tong Doanh thu ban hang va cung cap djch vu Ky nay Nam tru'O'c
+ Doanh thu ban hang + Doanh thu xay lap + Doanh thu cune can dich vu
2 5 7 . 4 5 1 . 7 6 7 . 4 3 1 2 8 2 . 6 7 0 . 4 0 9 . 5 0 3
1 1 . 4 2 6 . 0 8 8 . 4 8 4
1 8 7 . 3 0 0 . 0 2 0 . 2 0 9 1 9 6 . 2 2 8 . 7 7 0 . 4 9 4
2 8 . 0 6 7 . 7 8 8 . 3 7 9 C^nS 551.548.265.418 411.596.579.082
26. Cac khoan giam trir doanh thu + Giam gia hang ban
366.073.488 3 6 6 . 0 7 3 . 4 8 8
9.911.444.780 9 . 9 1 1 . 4 4 4 . 7 8 0
27. Doanh thu thuan ve ban hang va cung cap djch vu 551.182.191.930 401.685.134.302
28. Gia von hang ban Gia von ban hang Gia v6n cua hgp ding xay dung
Gia vin cung d p dich vu
Ky nay A* y A y y c\ i y\ y A t-\ y\
2 5 4 . 6 5 8 . 1 2 6 . 4 8 2 2 2 6 . 7 9 7 . 8 6 1 . 8 6 0
1 0 . 2 9 8 . 9 4 9 . 0 5 7
NSm truo'c ^ r y\ r\ y A A y A yi y ci
1 5 2 . 9 6 4 . 4 5 4 . 7 6 8 1 6 3 . 6 6 5 . 3 9 4 . 8 6 1
2 7 . 2 0 1 . 9 4 5 . 9 6 8
Cong 491.754.937.399 343.831.795.597 29. Doanh thu hoat dgng tai chinh
Lai tiin giri ngan hang, lai cho vay T 3 i / T A H 6 n T i o n n i tA
GO luc, igi nnugn uugc cnia Tiin ban co phieu Song Da 5 0 5 Lai vay Song Chay 5
N3m nay 3 4 . 1 6 2 . 8 5 9
3 0 8 8 3 4 595
Nam truoc 1 1 6 . 2 7 6 . 3 7 9
342.997.454 116.276.379 30. Chi phi boat dong tai chinh
Lai tien vay Chilt khlu, thanh toan bdn hang tra cham Lai/Lo do thanh ly co phieu dau tu ngan ban Lai/ L I bdn ngoai te L6 chenh lech ty gia da thuc hien T 5k ml mm A-lm mm mm \mm 1 - 1 ..1— mm JL mm jX'5k mm Am m» m m X mm Am . 1 ^ A mm 1 m 5k A
Lo do thanh ly khoan dau tu vao Cty hen ket Du phong giam gia cac khoan dau tu ngan han, dai han Chi phi tai chinh khac
Nam nay 2 0 . 9 9 7 . 8 1 0 . 6 9 8
A o i Q 1 0 ono 6 8 5 . 8 5 9 . 8 0 9
Nam tru'dc 3 0 . 4 8 2 . 5 8 8 . 3 1 1
Cong 21.683.670.507 30.482.588.311
31. Lo'i nhuan truoc thue Nam nay
14.926.784.660 Nam truoc
10.994.200.230 32. Chi phi san xuat kinh doanh theo yen to Nam nay Nam truoc
Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi su dung may thi cong r^hi n h i <!an Y i i a t cfiiincr V . - ' l l i U I l l O d l l A . U a - L L - i l U l i g
r Vii n h i ni ian Iv dnanh nahipn V . ' l H U l l l U U c l l l 1^ k i V J C l t l l l I l ^ l L l t w L '
3 2 6 . 4 1 2 . 9 6 3 . 8 5 7 1 9 . 7 4 7 . 8 8 6 . 0 9 0
1 5 3 . 1 9 5 . 8 0 3 . 8 8 4 1 0 6 1 1 3 0 9 4 1 4 3 I V Z V . 1 X. ml ml ~ • X^ ml
ll.iyi
5 9 4 . 5 0 2 . 1 4 8 . 3 4 7 4 9 . 6 2 7 . 7 5 4 . 8 0 7
1 3 1 . 4 2 7 . 6 6 2 . 5 5 3 9 1 . 2 0 2 . 3 8 3 . 0 9 7 3 1 . 4 2 0 . 2 4 3 . 2 6 6
Cgng 628.207.440.470 898.180.192.070 32 Mot so chi tieu tai chinh co' ban
Chi tieu Nam nay Nam truoc 1 Bo tri CO' cau tai san va nguon von
1.1 Bo tri C O ' cau tai san (%)
1.2
2 2.1. 2.2. 2.3.
3 3.1
3.2
Tai san dai han/Tong tai san Tai san ngan han/Tong tai san Bo tri CO- cau nguon von (%) Ng phai tra/Tong nguon v6n Nguon von chu sd huu/Tdng nguon von
Kha nang thanh toSn Kha nang thanh toan tong quat (Ian) Kha nang thanh toan ng ngan han (Ian) Kha nang thanh toan nhanh (ian)
Ty suat sinh Icri Ty suat sinh Idi tren doanh thu thuan (%) Ty suat Igi nhuan trudc thue tren doanh thu thuan Ty suat igi nhuan sau thue tren doanh thu thuan Ty suat igi nhuan tren tong tSi san (%) Ty suat Igi nhuan trudc thue tren tong tai san Ty suat Igi nhuan sau thul tren tdng tai san
31,88% 68,12%
76,56% 22,77%
1,31 1,04 0,03
2,71% 2,13%
0,66% 0,52%
38,16% 61,84%
73,51% 25,71%
1,36 1,02 0,01
2,74% 1,96%
0,56% 0,40%