Báo cáo tài chính công ty mẹ quý 1 năm 2016 - Công ty cổ phần Đầu tư và Phát triển Công nghiệp Bảo Thư

CO‘NG TY co‘ PHA‘N 11.411 TU' VA‘ 01141 TRJEN CO‘NG NGHIEP 131410 T1111'

RAM: (JAN 1101 KE‘ TOA'N
CI10 11-)" kc" (min 111‘ nga‘y 01/01/2016 06:. ngdy 31/03/2016
Dan w_' tinh.‘ VND

Ma.

TA‘I SA'N
50‘

A. T 511' sa'n ngén ban

Thuye‘:
mmh

100

Tu" nga‘y 01/01/2016
dén 31/03/2016

1,657,534,641

178,113,092,693
9,837,279,245

1,657,534.64]

9,837,279,245

153,244,003640

152,934,47672‘1

170,255,340,608

1. Tién va‘ cdc khoa'n tmmg duo’ng 0601

110

1. Tié‘n 7
II. Daéu tu‘ t‘a‘Ai
'c—_—_h[_nh ingd'n hgn

111
120

111. Cpa’ckho_0n pha’i thu nga’n hgn

130

1. Pha'i thu ngan' h,dn' cu'a khéch hang
2. Tra' truo’c cho nguo‘i ban ngan' h_an

131

V .02

132

V .03a

21,425,822,815

3. Pha’i thu ve1 cho vay ngén' han,
4. Phéi thu ngan' han. khéc

135
136

V .0421

128,907,697,321

5. Du phbng phéi thu ngan' ha,n khé (101'
6. T a‘i sa'n thiéu c116 x11" 1y'

137
139

V06

IV. Ha‘ng to“n kho

140

V.07

1. Hang to‘n kho
2. D11 phbng gia‘m gié ha‘ng to‘n kho
V. Ta‘i sdn nga"n hgn khdc

141

V.01

v.05

1,923,500,043 A

(463,829,000)

1,450,812,461
340,379,833
340,379,833
15,013,422,493

150

1. Chi phi tra' tru'dc ngan' ban
151
2. Thue" GTGT duqc kha‘u tru‘
152
_________L______3.
Thue" va‘ céc khoan’ khéc ha‘i thu Nha nu6c
153 V.14b
200

1. Ca'c khoia'.n pha'i thu da‘i hgn

210

105,929,250,935

(463,829,000)
1,450,812,461
340,379,833
340,379,833

12,333,334

10,618,623,559
4,370,000,000

10,61 8,623,559
4,370,000,000

563,555,414,009

“7,009,405,807

(18,937,005)

1. Tra' truo'c cho ngubi bén da‘i ham,

212

V .03b

2,913,871,650

216

V.04b

182,661,000

3. Du pho‘ng pha’i thu da‘i h_an khé _d0i

219
220

V06

11. Ta‘i sa’n ca" .0021:
l. T a‘i sa’n c0" dinh huu" hinh
- Nguyén gia'

221
222

V08

- Gia' tn: hao mo‘n lu'y kc"
2.121 san' co" dinh v0“ hinh

223
227

- Nguyén gia'

228

- Gié tr1_' hao mbn lu'y kc"

229

111. Ba": do‘n—gysa’nfidau“ m

230

IV. T(11' sa’n do" dang da‘i hgm

240

1. Chi phi xa‘y dung c0 ban' do' dang

242

V. 19611 11: ta‘i chm'h 1101' [1011

250

1. Da‘u tu va‘o co‘ng 1y con
2. Du_ pho‘ng dazu tu ta‘i chinh déi han.

251
25_4

VI. Ta‘i sAa"n da‘i ha,n kha’c

260

10,37 7,844,655

13,310,653,310
182,661,000

(3,115,469,655)

(11153499555)

1,435,643,738

1,459,159,704

1,435,643,738

1,459,159,704
2,457,917,672
(998,757,968)

2,457,917,672

(1,022,273,934)
V.09

232,220,654,655

229,96171,98,827

V.10

232,220,654,655 _

V.11

321,606,501,794

22_9,_961,198,827_
296,899,651,794
298,025,405,653
(1,125,753,859)

__B___________________1.
Chi hi tra‘ tr uo’c da‘i h_an
261
V.12b
270

A 15,000,956,893 ‘

24,798,934

2. Pha‘i thu da‘i h_an kha’c

TO‘NG CQ‘NG TA‘I SA’N

31,1 10,620,043—
14,907,622,282

149

V.12a

B. Ta‘i sa°n da‘i ban

T u" ngéy 01/01/2015
aén 31/12/2015

322,732,255,653
(1,125,753,859)
8,311,550,827

8,311,550,827

8,311,550,827

8,311,550,827

733,810,754,617

725,122,498,500

Trangl


CO‘NG TY co‘ PHA‘N DA‘U TU' VA‘ PHAT TRJE'N CONG NGHIEP BA’o THU
BANG CAN 901 KE‘ TOAN
C710 19‘- ke‘ todn m‘ nga‘y 01/01/2016 013% nga‘y 31/03/2016
{)(m vi Iz'nh: VA’D'

Md
sé'

“We” '2016 dén 31/03/2016

300

137,510,335,794

129,148.312,717

I. Np‘ ngd'n hgn

310

136,809,255,794

122,037,130,638

l. Phiii tré ngudi ban ngén' ban

311
312
313
314
315
319
320

18,504,146,75]

8,274,484,400
24,443,676,414
772,299,373
59,527,004,445
25,287,644,412

17,798,269,718
8,273,178,800
23,740,853,096
658,902,580
56,275,541,983
13,636,472,46l

NGUONVON
C. No' phéi tr 5

2. Ngubi mua tra‘ tié‘n trudc ngan' h_an
3. Thué va‘ céc khoan' pha'i no'p Nhé nude
4. Phéi tra' nguo‘i lao do'ng
5. Chi phi pha‘i tré ngén ban
6. Phéi Ira ngfin' ban khéc

_7. Vay va‘ no thué tai chinh ngén' han,
11. N0 001 hgn

S6 cu6i nim

mmh

v.13

V.14a
v.15
V.16
V.17a

3.3.9

1,653,912,000 -

7717701,080,000

7,111,182,079 y

_x_________1.
Va va nq thué ta‘i chinh dai h_an
338 V.l7b
D. Vo‘n chu’ so" Iuru~
400 v.18

70 1 ,080,000

7,111,182,079

596,300,418,823

595,974,185,784

_I. Vo‘n chu‘ s0 mm

410

596,3700,_4_178,823

5795,974V,l85,7784

411
411a
421
421a
421b

576,800,000,000

576,800,000,000

576,800,000,000
19,500,418,823

576,800,000,000
19,174,185,784

19,174,185,784

9,409,298,925

326,233,040

9,764,886,859

1. Vo‘n gép cu‘a chu‘ 56 mm

- Coz phié‘u pho.‘ tho‘ng c6 quye“n bié'u quyét
2. Lqi nhu_an‘ sau thue‘ chua phan‘ pho‘i
- LNST chua phan‘ pho‘i 1u'y ké de‘n cuo‘i ky‘ truétc
- LNST chua phan‘ pho‘ri ky‘ nay
II. Nguozn kinh plu’ va‘ quy~ khtic
To“NG CONG NGUON VON

430
440

733,810,7 54,617

Thuyé't minh ba'o ca’o ta‘i chinh dz'nh ke‘m la‘ maft b0,” phafn kho‘ng the.” [rich rm" ba’o ca'o la‘i chz'nh

1/
Nguye“n Dinh Viét
Ngum" Iajp biéu


CO‘NG TY C0 PHA‘N DA‘U TU VA‘ PHA’T TRIEN CONG NGHIEP BA'O THU’
BA’O CA'O KE‘T QUA” HOAT DONG KINH DOANH
6ho k? M twin :0 nga‘y 01/01/20I6 ae‘n ngq‘v 31/03/2010
Dan vi 11'th VND
Mam;

CHi TIE‘U

“Wye-'1
mm};

T‘u 01/01/2016
den 31/03/2016

6,300,000,000

31,490,095342

2. Céc khoa'n gia‘m tru' doanh thu

2

\IQSJ'PS"

1. Doanh thu bén héng va‘ cung ca‘p dich vu

Tu01/01/2015 dén
31/03/2015

Doanh thu thua‘n vel bén Mug vb cung ca‘p dich v9

10

V1.01

6,300,000,000

31,496,695,342

Gia’ vén hang ban

11

V1.02

3,251,462,462

22,597,190,649

Lq’i nhuafn go‘p vex bén hang v11 cung ca‘p dich W,

20

3,048,537,538

8,899,504,693

Doanh thu ho_at dQ‘ng téi chinh

21

V1.03

2,322,931

60,476,105

22

V1.04

99,837,277

219,963,463

2,451,606,893

1,775,927,951

499,416,299

6,964,089,384

91 ,624,999

193,409,919

(193,409,919)

. Chi phi ta‘i chinh

OO

- Trong (76: Chi phi [fii vay
. Chi phi bén han‘g

'

9. Chi phi quan' ly’ doanh nghiép

_

23
25

V1.05

26

V 1.06

10. L91 nhuafn thua‘n tlr‘ hoa_t dq‘ng kinh doanh

30

11. Thu nhap khéc

31

12. Chi phi kha'c

32

13. L91 nhug‘n khéc / (16)

40

(91,624,999)

14. Tozng 191‘ nhu_a‘n ke‘ toén tr u'0"c thué‘

50

407,791,300

6,770,679,465

15. Chi phi thué TNDNh1'_énhan‘h

51

81,558,260

1,591,622,112

16. Chi phi thue‘ TNDN hoan iai,‘

52

17. L91 nhu_a‘n sau thue‘ thu nh_a"p doanh nghiép

60

326,233,040

5,179,057,353

V1.07

V1.09

Thuye‘It minh ba’o ca’o ta‘i chin/1 din/1 kém Ia‘ mo‘t b0.” phq‘n kho‘ng the" ta’ch r01’ bdo cdo ta‘i chz'nh

7111/
T r a‘n Thanh So’n


co‘NG TY C0 PHA‘N DA‘U TU' VA‘ PHA’T TRIE'N CO'NG NGHIEP BA'o THU”
BA’O CA'O LUU CHUYE‘N TIEN TE
Cho I9" ke‘ (min 01‘ nga‘y 01/01/2016 112:: ngu‘y 31/03/2016
Dan viii/1h: 1WD
C111 TIEU

Ma~ 80‘

T11‘01/01/2016 66:.
31/03/2016

Howl/2015 ae‘n
31/03/2015

I. Luu chuye‘n tie‘n tu‘ hoat dong kinh doanh
I. Lp'i nlman maic thué

01

4,077,791,300

6, 770,679,465

2. 01211 chinh cho cdc khoa’n

Kha‘u hao TSCD va BDSDT
Céc kh'oan' du phbng

02
03

23,515,966

104,692,325

2,322,931
(99,812,351)

352,897,277
219,963,463

(L51) 10z che‘nh 1¢c‘h ty' gié ho‘i (1031' do dénh gié lai céc khoan’ muc tie‘n té
co' go‘c ngoai t6

04

(L51) lo: tu‘ hoat do'ng da“u tu
Chi phi 15.1 vay
Céc khoan die‘u chinh khéc

05
06
07

3. Lp'i nhua‘n m‘ hog! dp‘ng kinh doanh 011705171167): droxi vo‘n 11m dang

(Tang) giém céc khoén phéi thu
(Tang) giam‘ héng to‘n kho
T5mg (giam‘) ca'c khoan' pha‘i tra' (Kho‘ng ké' 151' vay phal" tré, thué thu
nha‘p doanh nghiép pha’i no"p)

, ,08
09
10

333,81 7,845

7 A T10‘,0’8”7‘,2"54,74 1"

216,450,738
(12,465,600)
99,812,351

5 64481222.52,0
1,950,505,993
26,882,202,144
(505,886,000)
(219,963,463)
(129,761,746)

(Tang) giam‘ chi phi tra’ truévc
T ié‘n léi vay d5 tra'
Tie’n chi >khéc cho hoat do‘ng kinh doanh

11
12

14
17

Lu’u chuye‘n tié’n tlma“n tu" hog! dp‘ng kinh doanAh W 7

20

1‘0,724,870,075

35,425,329,458

Llru chuye‘n tie‘n thua“n tu" hog! dp‘ng 611111 111'

30

(2,259,455,828)
(24,706,850,000)
7 (2,322,931)
(26,968,628,759)

(25,460,27 9,870)

T ié‘n thu 151' cho vay, co“ tu'c v8 101' nhuan‘ duoc chia

21
25
27

'7 (257,399,808,765)

Ill. Luu chuyezn tie‘n tu‘ hoa.t dq‘ng téi chinh
T ie‘n thu tu‘ phat han‘h co“ phiéu, nhan' vo‘n gép cu'a chu’ s6 huu‘
Tie‘n tra’ nor go‘c vay,"

31
34

8,064,014,079
8,064,014,079
(8,179,744,604)
9,837,279,245

<,,270_3,3,,,336,00_20>
(1,483,336,000)
8,542,184,693
1,014,646,642

1,657,534,641

9,556,83 1 ,335

11. Lu'u chuye‘n tie‘n tu" hoa.t dQ‘ng da‘u tll’
T ié‘n chi de“ mua sém', xa‘y dung TSCD va‘ céc tAi san‘ déj han khéc
T ié‘n chi dazu tu gép vo"n véo don vi khéc

740—
50
60

Lu'u chuye‘n u‘e“n thu/1n m‘ hog! do‘ng ta‘i chinh

Lu'u chuyexn tie‘n thua‘n trong nfim
T ie‘n v2 tuo’ng dlrorng tie‘n da‘u nfim
A'nh hué'ng cu'a thay do‘i t)" gié ho‘i doéi quy dozi ngoai té
Tiie’nivré tIrO'ng du’uo‘rng‘itie‘ni ciqu‘ii nfim

n _

_ 1 in

61
70

550,000,000

Thuyé‘! minh ba'o ca'o ta‘i chinh din/1 ke‘m la‘ mo”! bo‘ pha,‘n kho‘ng the” ta’ch ra‘i ba’o ca'o ta‘i chinh

’YL
VIM

Nguye’n Dinh Viét
Ngu’b’i La‘p bie‘u

Tra‘n Thanh Sorn
Ke‘K toén trua’ng

670,47 71,105 V


GONG TY CO PHAN DA‘U TU VA‘ PHAT TRIE'N CONG NGHIEP 3A0 THU
THUYET MINH BA’O CA'o TA‘I CHI’NH

Cho ky ké (min 10 nga‘y 0I/0I/2016 dén ngay 3I/03/2016
##L—ha—LL—L—WDW
v Ilnh bd‘n VND, now M? (110011" h c0 I11 chu' bd~n dé‘n né‘n khdc

Ban'g lhuye‘t minh na‘y la‘ mét b6 phan‘ kho‘ng the" tAch ro‘1 va‘ duoc doc cu‘ng vo’1cac' bao' céo 1:11 chinh duoc dinh km.
1. mic 016m hoat do‘ng cu'a doanh nghiep
1. Hl‘nh um s0 hu‘u vo‘n
Co‘ng ty Cox phanA Da‘u tu & Phat mezn Co‘ng nghic‘p Béo Thu ("Co‘ng ty") hoat do‘ng theo Gia‘y chun'g nh_an‘ dang ky' doanh nghiép v61 mi 56'
3400555146 do so Ke‘ hoach va‘ Dan“ tu Tinh Binh T huan“ cap" lén dau‘ nga‘y 29/5/2003 va dang ky' thay do‘i dén Ian‘ thu' 17 ngfiy 02/10/2015.

Co‘ phie‘u cua' Co'ng ty 011 (11100 ch1’nh thu’c giao dich tai s0 Giao dich Chun’g khoan’ Ha No‘i vo'i ma co‘ phiéu 1a 1311 ké tu‘ ngay 29 Wang 8 mm 2014
theo Quyét dinh ve‘ viec’ cha‘p thuan“ nic‘m ye‘t co“ phiéu so‘ 467/QD-SGDHN
IN ngay 29/8/2014 cu'a so Giao dich Chun’g khoan’ Ha N611
Hinh thu’c so' hfiu vo‘rn: Véyn coz pha“n.
Vo‘n 0160 10‘ theo gia‘y chu'n'g nhan‘ 02mg ky' kinh doanh cu'a Co‘ng ty 1a 576.800.000.000 dang.

Co‘ng ty 00' ten giao d1'ch quo"c te" 1a Bao Th u Industrial Development and Investment Joint Stock Company. Te”nv1'e‘ttat': BIDICO.
Tru 50' chinh dat tai.‘ Khu pho‘ 11, phubng Binh Tan”, thli x5 La G1", tinh Binh Thuan,‘ Viét Nam.
Chi nha‘nh tai TPHCM va‘ Chi nhénh Dogng Nai.

2.

Linh vu'c kinh doanh
Khai tha’c — san’ xuat" - thuong ma_i - dich vu - xa'y dung.

3.

Nga‘nh nghe‘ kinh doanh

kha’i tha'c quang kim loai khac kho‘ng chu'a salt (khai tha’c, che‘ bie‘n khoéng san'); Bo"c xe‘p han‘g hOa; Xa‘y dung nha‘ céc lo_a1',' Pha‘ do; Chuan" b1 mat

béhg; Van” ta'i han‘g hoa' bén‘g duon‘g b0“; Khai tha'c dé, ca't, so‘i, da‘t se't; Ban' buo‘n goo; Ban' phu tun‘g va‘ ca'c bo‘ phan' phu tro cua' o“ to" va' xe co' do'ng co
kha'c; Ban' buo’n to‘ng hop; Van‘ tal" han‘g ho’a dudng Lhu'y no‘i dia; Kho bfii va‘ luu git} ha‘ng hoa; San‘ xua‘t do“ go” xa‘y dung; Khai thac’ g5; san xua“t san'
phém' kha'c tu’ go'; San' xua‘t San pham‘. tu‘ tre, nua,‘ ram, 13 v0 vat“ liéu te‘t be'n; Tro‘ng nm‘g va‘ cham so’c run‘g; Xa‘y dung co‘ng m‘nh Icy~ thuat.‘ dan‘ dunvg
kha’c (da‘u tu ha tan“g khu co‘ng nghiép, can'g bié'n; Nao vét, khai tho‘ng luo‘ng loch); Ban' buo‘n cao su, phan‘ bo'n, hoa' chat" (tru‘ ban buo‘n thuoc" BVTV ),'
Ban' buo‘n da' quy’, da’ ban quy’, da' my" nghé; Ban' buo‘n no‘ng, lam‘ san‘ nguye‘n liéu (tru‘ go’, tre, nu'a) va‘ do‘ng va't so‘lng; Ban' buo‘n ma'y t1'nh, thiét bi ngoaj
vi va‘ phan“ mém, Lip din hé tho‘ng ca'p, thoa't nuo'c, lo suo'i va die"u ho‘a khéng khi, Cho thue' xe co do‘ng co; Hoot do‘ng djch vu ho’r tro true tiép cho van”
ta'l duon'g thu'y,‘ Xa‘y dumg Cong trinh ducm'g salt va‘ duémg b0” (XD co‘ng lrinh duon‘g b0”); Xa‘y dung co'ng trinh céng1'ch(XD co‘ng trinh thuy' lori); Ban'
buo‘n vat neu, thiét hi Ia‘p dat khac' trong xa‘y dung (ban' buo‘n VLXD, vat liéu lam‘ go‘m su’); 110a: dang djch vu. 116 no kha'c lic‘n quan dén vain ta‘i (Ban'
ly' van‘ tal" bie"n); Ban' buo‘n nhién liéu
lo‘ng, kh1’ v21 céc san' phamx lie‘n quan; Cho thué may moc’, thiét b1 va‘ doA du‘ng hu'u hinh khéc (cho thué
MMTB xa‘y dung);

Kinh doanh ba‘t do‘ng san‘, quye“n su' dung da‘t thuoc‘ chu' so' hfiu, chu' su' dung hoac d1' thue‘; Ban buo‘n MMT B va‘ phu tun‘g ma‘y khac’ (ban buo‘n MMT B
va‘ phu tu‘ng ma’y xe 00 gidi; ban“ buo"n thie‘t b1 tau thuyé'n); Dong ta'u va‘ ca‘u kién nozi (dong ta‘u, su‘a chu'a ta‘u thuyé'n); Hoot do“ng d1'ch vu ho: to khai
thac' mo' va‘ quang khéc, Ban' buo‘n thuc phém. (ban' buo‘n thu'y san'); Ban' buo‘n véi, han‘g may s3n~, gia‘y de'p; San' xua‘t san' phamz tu' chat", khoan'g phl k1m
loai kha’c (san' xua‘x cat', da’), Ban' buo’n do‘ dun‘g khac’ cho gia dinh (ban buo‘n giuong, tu', ban' ghé va‘ do“ du‘ng no‘i that tuong m); Cua, xe', bao‘ g6 va‘ bao
quan go.

4.

Chu ky‘ sa'n xua‘t, kinh doanh tho‘ng thuo‘ng:
- Do"i v61 hoat do‘ng xa‘y dung va' cho thué c0 30’ ha tankg khu co'ng nghiép: tre‘n 12 thang
- Do‘i vo'l hoat do‘ng kha’c: trong vo'ng 12 than'g

5.

Danh séch cbng (y con v0 cong ty lie‘n ke‘t, lién doanh
Danh séch céc Co“ng ty con
Ty‘ lé quye“n bié‘u
_______________________________q__Tén

Co‘ng ty
Dia chi
Linh vulc kinh doanh
Ty' 10“ 101' ich
uye‘t
CbngtyTNHHMTV

_

Che" bié'n Ca't Binh
T huan‘

CCN Than'g Ha‘i, x5 T hang Héi, huyén Ham‘
Tan‘, tinh Binh Thuin.

Khai théc, san' xufi'l,
thuong mai, va dich vu

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cong ty TN HH
111 MTv
BBS va‘ XD Binh Thuén

Cum CN Th an’g Ha‘i, xa Than'g Ha'i, huyén
HAm Tén, Binh T huan

Xéy d1.mg,thuongmai va

dich vu

100.00%

100.00/1:o

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CONG TY (‘0 THAN DAU T u‘vA PHAT TRIEN c ONG \T'Gmm) BA‘O THU

,

THUY ET MINH BA'O CA'O TA‘I CHI'NH
Cho [9‘ k5 toa'n m" ngdy 01/01/2016 Jén nga‘y 31/03/2016
L_L___thq_g__ng—g__g____L—____———_‘_D(m
v n’nh bd‘n VM’)’ m: In? Intan‘ h 00' h: chu’ bd‘n dd‘n (13;: [chic
Céng ty TNHH MTV
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So‘ 242, hém 25, dubng V6 Thi Sa’u, khu 12,

cao Dbng Nai

x5 Long Du’c, Long Thanh, Déng Nai

Khai tha'c, sén xufl't,
thlmng mai, v11 dich vu

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VLXD BIDICO

Cum CN Than'g Ha‘i, xa Th an'g Hm; huyén
Ham‘ Tén, Binh Thuan‘

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dich vu

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Cum CN Than'g Héi, x2 Than'g Héi, huyen

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Ham‘ Tan, Binh Thuén,

Khai théc, xfiy dung,
thuang mai v11 dich vu

100.00%

100.00%

Co‘ng ty TN HH MTV
Che" bién Thu‘y san
Binh Thuan‘

Cum CN T an“ Binh, x5 T an‘ Binh, thi x3 Lagi,
Binh Thuan‘

Khai mac, ché bién,
thuong mai Va dich vu

100.00%

100.00%

Sén xué't, thuong mai va
dich vu

100.00%

100.00%

Céng ty TNHH MTV
Co“ng nghic‘p Go“~ Binh
Thuan

Than'g Héi, huyén HAm Tan, Binh Thuan

Céng ty TN [-111 Da‘u tu

Béo Th u G6 Da‘u

86' 50, duimg so" 02, KP Hung Gia 5, phutmg

C(‘mg ty TNHH Néng
san' Vic‘t Xanh

I 86' 50, duémg 56' 02, KP Hung Gia 5, phubng
Tan" Phong, Quan‘ 7, TP.HCM

Céng ty TNHH van mi
Than'g Héi
Céng ty TN HH Ky~
thuat va‘ Xa‘y dung
WIBAWA Ba’o Thu

II.

111.
. Che‘ aq‘ ke‘ toa’n a'p dung

1V.

Th6n Bau Die‘n (Cum CN Thin'g H211), x5

T fin Phong, Quan 7, TP.HCM

Cum CN T han’g Hm", xa Than'g Hai, huyen
Hém T fin, Binh Thuan

A4-02 khu Nam Th ién 1, dutmg Pham 'I‘héi
Butmg, phubng Tén Phong, quan 7, TP.HCM


GONG TY (‘0 PHAN DAU Tm'A‘ PHAT TRIEN CONG NGHIEP BAO THU
THUY E‘T MINH BA'O CA’O TA‘I CHI’NH
Cho 19) 1:0 twin :0» ngdy 01/01/2016 45:: ngdy 31/030016
_(___1_‘g__g_.___g_gfl__g—g__g__J__——_—_—___Dan
v tinh bd‘n VND, now In) truth h
Cd ht chu’ bd‘n dé‘n (1511 We

Phéi thu cua‘ kha'ch hang go‘m cac' khoan' pha'i thu mang tinh ch21"! thuang mai pha't sinh tu‘ giao dlch co' tinh chat" mua — ban';
Phal" thu khéc go‘m céc khoén phzii thu kho'ng co' tinh thuong mai, kho‘ng lie‘n quan de‘n giao dich mua - ban'
Céc khoan‘ pha'i thu co' tho‘i han thu hOAI hoac thanh (can duc'n' 1 ném duoc phan‘ loan" la‘ ta‘i san' ngén' han.
Céc khoan' pha'i thu co tho‘i han thu ho‘i hoac thanh toan tre‘n l nim duoc phan‘ loai la ta!" sén da‘i han.
Du pho‘ng phéi thu kho do‘i the“ hién phan" gia’ tn' du kié'n bi to‘n thfit do cac khoan' khong duoc khac'h han‘g thanh toén phaz sinh (161' «7'1 36 du céc

khoan‘ pha‘i thu tai zhm' diém lap béng ca‘n do‘i ke‘ toan'. T ang hoac giém so‘ du mi khoén du pho'ng duoc phan' énh va‘o chi phi quan‘ 1y doanh nghiep
trong ky‘.

3.

Nguyen ta'c ghi nhg‘n hang to‘n kho
- Nguyén talc ghi nhan‘ han‘g ton kho: Héng to‘n kho duoc ghi nhan“ theo gia’ tha‘p hon gifia gia’ goc‘ va‘ gié tn' thuan“ co thell thuc hién duoco Gié tri thufin
co the“ [hue hién duoc la' gia' ban' udc tinh tru‘ chi phi ban' h_an‘g uovc tinh va‘ sau khi d5 lép du phbng cho hang hu ho‘ng, 151' thoi va cham' luan‘ chuyen".
- Phuong pha'p tinh gié m' han‘g to‘n kho: binh qua‘n gia quye‘ln.
- Phuong phép hach toan' han‘g tokn kho: ke‘ khai thuo‘ng xuyén.

Du pho‘ng giam' gia‘ han‘g tokn kho: duoc trich la'p cho phan“ gié tri du kie‘n bi to‘n tha‘t do c3c khoan' suy giam' trong gié tri co thé xa'y ra do‘l voi vat‘ tu,
thanh‘lpham‘, han‘g hoa’ to‘n kh'o thuo‘c quyén so’ hu‘u cu‘a doanh nghiép dua tre‘n ban‘g chun'g hop ly’ vc‘ su suy glém' giém' va‘o thdi die‘m lafp bang can‘

(161' ké toa'n. So” tang hoéc giam' khoan' du pho‘ng giam‘ gia' han‘g to“n kho duac két chuyén vao‘ gia’ vo‘n han‘g ban trong ky‘.

4.

Nguye‘n ti'c ghi nhén vii ca’c kha‘u hao TSCD

Ta'i sa'n co" dinh duoc the.” hién theo nguye'n gia’ tru‘ d1 gia’ Ui hao mém lu'y kc". Nguye'n gia' tal" sén c0" djnh bao go‘m gié mua va‘ nhfing chi phi co' lie‘n
quan truc tié‘p dé‘n viéc dua tax" san va‘o hoat do‘ng nhu du kién. Ca'c chi phi mua sam', nan‘g ca‘p va‘ do"i mo’i ta‘i san' co" dinh duoc vo"n hoa' va‘ chi phi bao'
tri, su‘a chu'a duoc tinh vao‘ béo céo ke‘t qua” hoat do‘ng kinh doanh. Khi ta‘i san' duoc ban hay thanh ly’, nguyén gia’ va‘ gia’ tri hao mo'n lu'y kc" duoc xo'a
50" vi: ba‘t ky‘ ca'c khoén Iii 10' na‘o pha't sinh do thanh ly’ tax" sén de‘lu duoc hach toén véo béo cao‘ ke‘t qua' hoat do‘ng kinh doanh.

Kha‘u hao ta‘i sén co‘ dinh
Kha‘u hao téi san' co" djnh duoc tinh theo phuong pha'p dubng thahg trong suo‘t thoi gian huu' dung uo'c tinh cua' ca'c tax" san’. Ty' lé kha‘u hao ap' dung
theo t)? 15 quy dinh _tai Tho‘ng tu 45/2013/TT-BTC ngay 25/4/2013 cu‘a Bo” Taj Chinhl
Nha‘ cu'a vaxt kie‘n true

05 - 10 ném

Ma'y mo’c thi'ét bi

05 - 08 nm

Phuong tién van‘ ta'i

05 - 08 him

Dung cu quén ly'
Quyé‘n su' dun.g da"t

5.

03 nm
T heo tho‘i han thué

Nguyen téc ke‘ toxin ca’c khoa’n can u: ta‘i chinh
Dalu tu va‘o Co‘ng ty con
Ca'c khoan' diu tu va‘o cac' Co“ng ty con ma trong do’ Co"ng ty ham, quye‘n kie‘m soa’t duoc trinh ba‘y theo phuomg phép gia’ go‘c. Ca'c khoan‘ phan‘ pho‘i lqi
nhuan‘ ma‘ Co'ng ty mo nhan‘ duqc tu‘ so" loi nhuan" lu‘y kc" cua' ca'c Co“ng ty oon sau nga‘y Co‘ng ty me ném4 quyén kie"m soa't duoc ghi va‘o ke"t qua' hoat
dong kinh doanh trong ky‘ cua' Co‘ng ty m¢. Ca'c khoan' phan' pho‘i khéc duoc xem nhu phan“ thu hoii cu‘a céc khoan' dazu tu va‘ duoc tru‘ vao‘ gia’ tn' da“u tu.
Dazu tu vho ca’c Co‘ng ty Il'c‘n ke‘t
Ca'c khoan' (121"qu va‘o cac Co'ng ty lie‘n ke‘t ma‘ trong do’ Co‘ng ty co anh’ huon'g dan'g kc" duoc tr inh ba‘y theo phuang pha'p gia' go‘c.

Ca'c khoan' phan‘ pho‘i lqi nhuan‘ tu‘ so‘ loi nhuan‘ thuan“ lu‘y ke‘ cu'a cac' Co‘ng ty h'én ke‘yt sau nga‘y daiu tu duoc phan‘ b5 vao‘ két qua' hoat do‘ng kinh doanh
trong ky‘ cu‘a Co‘ng ty. Céc khoan’ phan' pho‘i kha’c duqc xem nhu pha‘n thu ho‘i ca‘c khoan' da‘u tu va‘ duoc tru‘ va‘o gia' tri da‘u tu_
Du' phbng lo‘n tha‘t ca'c khoin daAu tu' thi chinh

Du pho‘ng to‘n tha‘t cac' khoan' da‘u tu ta‘i chinh duoc la‘p cho tu‘ng loai chun’g khoan’ khi gia thj truong tha‘vp hon gia’ tn' so" sa'ch

Trang7


CONG TY (‘0 PHA‘N DA‘U T UvA PHAT TRIE‘N CONG NGHIEP BA’O THU
THUYET MlNH BA'O CA’o TA‘I CHI’NH
Cho ky ké tadn m‘ nga‘y 01/01/2016 de‘n ngdy 31/03/2016
L___‘_____g___g_‘—g_m__g___g_g___j__—_—____—______Don
w tinh hd‘n VND. noai rru" tmo‘n‘ h
co’ hi chu’ bd‘n déln tié‘n khdc

- Do‘li v01 chu’ng khoan' niém ye‘l' gia' chu'ng khoan‘ thuc tc‘ trén thi truon‘g duoc tinh theo gié thuc te‘ tre“n céc So' giao dich chun'g khoén Ha‘ Noi' (HNX)
la‘ gia' giao dich binh quén tai nga‘y trich la‘p du phéng; So‘ giao dich chun'g khoan' thanh' pho‘ Ho1 Chi Minh (HOSE) 121 gm’ dong cua' tai ngay trich lap

du phong,

- Do‘i v6i cac chun'g khoén chua nic‘m ye‘t' gia’ chun’g khoan' thuc te‘ tre‘n thi twang duoc xéc dinh nhu sau:
+ Do‘i vm' céc co‘ng ty da dang ky' giao dich trén thi truon'g giao dich cua‘ ca'c co‘ng ty dai chu’ng chua nic‘m ye‘t (UPCom) thi gié chun'g khoén thuc té
trén thi truong duoc xac dinh 1a gia’ giao dich bi‘nh qufin tre‘n he tho‘ng tai nga‘y la‘p du phbng.

+ 961' voi cac' co‘ng ty chua dang ky‘ giao dich 0‘ [hi truon‘g giao dich cua' cac' co‘ng ty dai chu'ng thi gia' chim'g khoan thuc ta" tre‘n thi truimg duos x30
dinh la‘ gia’ trung binh tre‘n ca 50' gia’ giao dich duoc cung cfi'p to‘i thié'u b0!" ba (03) co‘ng ty chu'n’g khoén tai thoi die‘m Lap“ du phOng.
- 061' mu chu’ng khoén niém yét bi hu‘y giao dich, ngun‘g giao dich kc.“ tu‘ nga‘y giao dich thu' 6 no di la' gié tri so“ séch tai nga‘y lap Bang cén do‘i kc" toan'
A
A
gan nhat.

Truo‘ng hop kho‘ng the" xéc dinh duoc gié tri thj truon‘g cu'a chun'g khoan, thi‘ khoan’ da“u tu khéng duoc trich la‘p du phbng giam‘ gié chun’g khoén.
Do‘i vo’i khoa'n daiu tu ta‘i chinh da‘i han: du phcng duoc tric'h lap” khi co'ng ty nhanf da‘u tu dang bi lo1r (tru‘ truon‘g hop lo” theo ke‘ hoach d5 duoc x3e dinh
trong phuong an' kinh doanh tru o'c khi daku tu).

Nguyen ta‘c he‘ toén chi phi mi tru'o"c
Chi phi tra truo'c de‘. phan' anh’ ca'c chi phi thuc té' d3 pha’t sinh nhung c6 lie‘n quan dé'n ke‘t qua' hoat do‘ng SXKD cua' nhié'u ky' kc" toan' va vicc’ ke‘t
chuye‘n céc khoan‘ ch i phi na‘y ‘va‘o chi phi SXKD cu‘a céc ky' kc”, toan' sau‘

a

Ca’c loai chi phi sau da‘y duoc hach toan’ v30 chi phi tré truoc dc" phan‘ b6 dan“ vao‘ ke‘t qua' hoat do‘ng kinh doanh:
Chi phi co‘ng cu dung cu cho‘ phan“ b0"
Chi phi lie‘n quan de‘n mo‘ cat' trén'g T an“ Phuo'c cho phan‘ b0;

Nguye‘n ta‘c ke‘ toa’n no pha‘i tra'
Ca'c khoan' no phai" tra' duoc theo d6i chi tié‘t thco ky‘ han. pha'i tra,’ do‘i tuong phai" tra,‘ loai nguyén té pha'i tra':

- Pha‘i tm’ nguo‘i ban’ go‘m céc khoan' pha'i tra' mang tinh cha‘t thu'ong maif phat sinh tu‘ giao dich mua, ban,’ cung

hAng hoa’ dich vu;

- Pha'i tra~ kha’c go‘m ca'c khoan' pha'i tra' kho‘ng co' tinh thuong mai, kho‘ng lie'n quan dén giao dich mua, ban', cung

hang ho’a dich vu.

Cac' khoan‘ pha'i tra‘ co' thm" han_ thu ho“i hoac thanh toan’ duéi 1 115m duoc phan‘ loai 121 no ngan' han
Céc khoén pha‘i tra‘ co' tho‘i han. thu ho“i hoac thanh toén trén 1 ném duoc phan‘ loa‘i la‘ no da‘i han

Nguye‘n tfi'c ghi nha‘n vay vi no pha’i tri thue“ tii chinh

Ca’c khoan' vay duoc ghi nhan‘ ban da‘u theo gié go‘c kho‘ng bao gogm ca'c chi phi di vay lie‘n quan mic tiép de"n khoan' vay. Co‘ng ty tr inh ba‘y chi tie"t céc
khoan' vay v3 no thue‘ ta‘i chinh theo ky‘ han pha‘i tra,‘ céc khoan~ vay va no 00' tho‘i gian tra' no duo'i 12 than'g kc" tu‘ tho‘i dié‘m la‘p ba’o ca'o ta‘i chinh duoc
trinh ba‘y vay va‘ no thue‘ ta‘i chinh ngin han, truon‘g hop nguoc lai thi tn‘nh ba‘y vay va‘ no thue‘ Kai" chinh déi han.

Llro‘ng, ha‘o hié‘m xi ho‘i, ha’o hiém y :e‘, ha'o hiém iha‘t nghiep

T ié‘n luong duoc tinh toan' va‘ trich Ia‘p dua va‘o chi phi trong ky‘ dua theo hop doing lao do'ng. Theo do', ba'o hiém xé ho‘i, bao' hié'm y té va‘ ba'o hie‘m
tha‘t nghic‘p cun‘g duoc trich la‘p vo'i ty' Lé la 26%, 4,5% va‘ 2% tuong un'g tién luong cu'a nguo‘i Iao do‘ng. Ty‘ 16 22% 56 duoc dua va‘o chi phi ba'o hié'm
x5 ho'i, bao' hie'm y to", bao' hi'é‘m that nghiép trong ky‘; va‘ 10,5/o" sé duoc trich tu‘ luong cu'a ngubi lao dong.

10.

Nguyen tic ghi nhsjn va‘ vo‘n ho'a céc khoin chi phi di vay
Chi phi di vay bao go‘m la‘i tié‘n vay va~ ca'c chi phi kha’c phat sinh lién quan true tie‘lp de‘n céc khoan' vay cua‘ Co‘ng ty.
Chi phi di vay duoc hach toa’n va‘o chi phi ho_at do‘ng san' ma"! kinh doanh trong ném phé! sinh, tru‘ ca'c khoan' chi phi Iii vay duoc vo‘n héa theo quy
dinh cu’a Chuanz muc ke‘ toén "Chi phi di vay".

Chi phi di vay lién quan truc tie‘p dé'n viéc mua sém', xa'y dung hoéc hi‘nh than‘h moft ta‘i san' cu the" duoc vo‘in ho'a va‘o nguyén gia‘ ta‘i san' khi da’p Lm'g du'
ca'c diezu kie‘n vo‘yn ho'ai Viéc vo‘n héa chi phi di vay sé duoc tam ngung lai trong ca'c giai doan ma‘ qua' tri‘nh da‘u tu xa"y dimg hoéc san' xua"t téi san‘ do'
dang bi gian' doan_, tm‘ khi su gién doan (10' la‘ can“ thie‘yt. V iec‘ vo‘n ho’a chi phi di vay sé chém du1’ khi ca'c hoat do‘ng chu‘ ye‘u canA thié't cho vic‘c chuan‘ bi
dua téi san' do’ dang vao' su' dung hoac ban' (ii hoan‘ than‘h.

ll.

Nguye‘n ti'c ghi nhg‘n chi phi pha’i tri

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CONG T Y C0 PiiA'N DAL; TU' vA PHAT T RIEN CONG NGfll———lfl’
BA‘O THU
THUYET MINH BA'O CA’O TA‘I CHiNH
Cho 1;» ké roan m‘ ngdy 01/01/2016 den‘ ngdy 31/03/2016
L—Mfl—ng—LL4—“g—m
v1 tinh bd‘n VND, n11 rm‘ tru-on‘ h c6 hi chu’ min (1511 né‘n khdc
Chi phi pha‘i tra‘ duoc ghi nhan‘ cho so‘ tie‘n pha‘i tra' trong tuorng lai lién quan de‘n han‘g héa va‘ dich vu dz nhan‘ duoc khéng phu lhubc van viéc Cbng ty
da lhanh toan hoac nhén duqc héa don cua‘ nha cung

12.

hay chua.

Nguye‘n tic ghi nha‘n vo‘n chu‘ so" him
Vo‘n gOp cu'a chu‘ 50' hfiu duoc ghi nhan‘ thco sol vo‘n thuc gép ban déu' cua' chu‘ sa' him.

Phin pho‘i lqi nh’ua‘n
Loi nhuan‘ sau' thue‘ duoc chia cho cac' co“ do‘ng sau khi duqc cac' cox do‘ng tho‘ng qua tai Dai ho'i Co" do‘ng Th uon‘g nién va‘ sau khi trich lép céc quSj theo

Dié‘u le‘ cu'a Co‘ng ty va‘ céc quy dinh phap lua.‘t Vic‘t Nam.

13.

Nguye‘n li'c via phmmg pha'p ghi nha‘n doanh thu
Doanh thu bén ha‘ng duoc ghi nhan‘ khi doing tho‘i tho‘a man ta": cé nfim (5) diéu kien sau:
- Co‘ng ty dz chuye‘n giao phanA lon' ru'i ro va lqi ich gén' lié‘n vo’i quye‘Vn sa‘ hL'iu sén phain" hoac hang hoa' cho nguin' mun;
- Co‘ng ty kho‘ng co‘n ném' giu~ quye‘n quan‘ ly’ hang ho‘a nhu ngudi so' him hang hoa' hoac quyc‘n 1(1ch 5031 hang héa;
- Doanh thu duqc x3e dinh tucmg do"i chic chan';
- Co“ng ty d3 thu duoc hoac sé thu duoc Iqi ich kinh te‘ tu‘ giao dich ban han‘g;
- Xa’c dinh duoc chi phi lie‘n quan dé'n giao dich ban' ha‘ng.

Doanh thu cho thue‘ car 50' ha ta‘ng khu co‘ng nghig‘p duqc ghi nhan‘ mbt lfin‘ khi dang thdi théa man té't cé bo‘n (4) dié‘u kién sau:
- Be“n di thué khéng c6 quyé‘n hu'y ngang hop doing thue' va‘ Co‘ng ty cho thué kho‘ng c6 nghia vu pha'i tré lai so" tie‘n d3 nhan‘ (rude trong moi trut‘mg
hop va‘ dua’i moi hinh thu'c;

- So" ti'én nhan‘ truo'c tu‘ vicc‘ cho thue' kho‘ng nho’ hon 90% tozng 50‘ tié‘n cho thue‘ du kie‘n thu duqc theo hop doing trong suo‘t thbi han cho thué v3 bén di
thue‘ pha'i thanh toan’ toa‘n bo’ so“ tién thue‘ trong vbng 12 than'g kex tu‘ tho‘i dié‘m kho'i da“u thué ta'i san';

- Ha“u nhu toan‘ b0“ ru‘i r0 va‘ loi ich gin. lie“n vo’i quye“n so‘ hfl'u ta‘i san' thue‘ d5 chuyé‘n giao cho bén di thué;
- Co‘ng ty cho thue‘ pha'i uo'c tinh duoc tu0'ng do‘i dazy du’ gia' vo‘n cua' hoat do‘ng cho thué.

Doanh thu pha’t sinh tu" tie‘n Iii, cox tu’c va‘ lqi nhug‘n du‘qc chia cu'a co‘ng ty duqc ghi nhan‘ khi tho'a man‘ doing thbi hai (2) dié‘u kién sau:
- Co’ kha' néng thu duoc lqi ich kinh te" tu‘ giao dich do’;
- Doanh thu duqc xac' dinh tuong dozi chic, chén'.
Doanh thu tu‘ tié‘n léi, co" tu’c va‘ ioi nhuan‘ duoc chia duoc ghi nhan‘ trén co 50’: T ién [5i duqc ghi nhan‘ tre’h co six tho‘i gian va‘ lai': sua"t thuc teA tun‘g ky‘;

Co“ tu'c va‘ loi nhuan‘ duoc chia duoc ghi nhan‘ khi co" do'ng duoc quye“n nhan‘ co" tu'c hoac ca'c be‘n tham gia gbp vén duoc quyeln nhan‘ lqi nhua‘n tu‘ viecf
go'p vo‘n.
T hu nhg‘p kha'c: bao go‘.m ca'c khoan' thu tu‘ cac hoat dbng xa‘y ra kho'ng thuon‘g xuye‘n, ngoai" cac’ hoat do‘ng tao ra doanh thu.

14.

Nguyen ta‘c ké toa'n giai vo‘n hang bxin
Phan‘ an'h tn: gia’ vo‘rn cua' san' pham‘, han'g ho'a, dich vu.

15.

Nguye‘n ta‘c ke‘ toa’n chi phi ta‘i chinh
Pha'n an'h nhun‘g khoan~ chi phi hoat do‘ng ta‘i chinh bao go‘m céc khoén chi phi hoac cac' khoan’ lo1r lién quan de‘n chi phi di vay vo‘In, khoan' 10" pha’t sinh
khi ban' ngoai té, 15 ty' gia’ ho‘i doa‘i...

16.

Nguyen ta‘c ke‘ toa’n chi phi ba’n ha‘ng, chi phi qua'n Iy’ doanh nghiep
Chi phi bén ha‘ng

Phan' a'nh ca'c chi phi thuc té phat' sinh trong qué trinh ban han‘g hoa’ va‘ cung ca"p dich vu bao go‘m cac chi phi van‘ chuyé‘n, chi phi khfi'u hao ta‘i

Chi phi qua‘n Iy' doanh nghiép
Phan‘ énh ca’c chi phi quan' l3" chung cu‘a doanh nghiép go‘m cac' chi phi vc" luong nhan‘ vie‘n bo‘ phan‘ quan' ly' doanh nghiép; chi phi vaft liéu van pho'ng,
co‘ng cu lao do'ng, khal'u hao TSCD dun‘g cho quan' ly’ doanh nghiép; thue" mo‘n ba‘i; khoan' lap" du phbng pha‘i thu kho’ do‘i; dich vu mua ngoéi; chi phi
ban‘g tie‘n kha'c.

Trang


CONG TY C0 PHA‘N n—Au TU’ VA‘ P11A'T TRIEN cONG 150111121) BA‘O THU
THUYE‘T MlNH BA'O CA’o TA‘I CHI’NH
Cho 191 11‘ twin m‘ nga‘y 01/01/2016 dén ngdy 31/03/2016

1__‘____&_gL—£_g)_g__g___g___l_______—_____Don
v1 tinh bd.n 1WD, 7101 In? main
wing h
cd h1 chu’ bd‘n doin (16:11 We

17.

Nguy e‘n tic vi phmmg phép ghi nhin chi phi lhue‘ thu nhép doanh nghiep big-“n hinh, chi phi thue‘ thu nhip doanh nghiép holn 1111'
Céng ty cé nghl‘a vu no‘p thue" thu nhép doanh nghiép bén‘g 22% tre‘n thu nhap‘ ch1u thué. Thu nha‘p chiu thue‘ duoc tinh dua trén kc‘t qua hoat déng
trong nam va‘ diéu chinh cho ca’c khoén ch1 phi kho'ng duoc kha‘u tru‘ va céc khoan' 10’r do céc nam truéc mang sang, ne‘u co'

Ngoéi thué thu nha‘p doanh nghiép, Co‘ng ty c6 nghia vu no‘p ca'c khoz'm thuc" khéc thco céc quy dinh ve‘ thué hién hanh‘.
Khoan thue‘ pha‘i no‘p thez hie‘n tre‘n so" séch ké toén I21 so‘ lie‘u do Co‘ng ty 1160 tm’h. $6 thueJL phéi no'p cu the‘ $6 duoc ghi nhan‘ thco kié‘m tra quyc‘t toén
thue‘ cu'a co quan thue‘.
Thue‘ hien hhnh
Ta‘i San thue‘ va‘ thue‘ pha'i no‘p cho ném hién han‘h va‘ céc 115m truéc duoc xéc d1nh bin'g gia’ tri du k1'én pha‘i no‘p cho (hoac duoc thu holi tu‘) co quan
thue‘, su' dung céc mu’c thue‘ sua‘t va‘ ca'c lua‘t thue‘ co’ hiéu luc de‘n ngay la‘p Bang can‘ do‘ti ké toan'.
T hue‘ thu nhfip hoin 1.31

T hue" thu nhap hoa”n lai duo/c x66 dinh cho cac khoan’ che‘nh lec‘h 1am thoi ,tai ngay lap Ban’g can” 661' Ice" toan' giua' ca 50' tinh thue‘ thu map cua' céc 121.1
52111 va‘ no pha'i tra' vé gia’ tn: ghi so“ cua‘ chu’ng cho muc dich ba'o céo ta1" chinh.

Ta‘1‘san' thué thu nha‘p hoan Lai duoc ghi nhan‘ cho 151 C21 ca'c che‘nh 166*11 tam mm (more khau‘ tru‘, gia' m‘ duqc kha‘u tru‘ chuyen‘ sang cac' nam sau cua' céc
khoén 10' tinh thue‘ va‘ céc kho,an‘ uu dfii thue‘ chua su' dung, khi chéc chén' trong tuong lai 56 06101 nhuén tinh thue" (1eA su‘ dung nhfmg che‘nh lec‘h tam
tho‘i duo/c kha‘u tru‘, cac' khoa‘n 15 tinh thue‘ va ca'c uu da‘i thue‘ chua su' dung na‘y.

18.

'

Be‘n lie‘n quan

M61 bén duo/c xem la‘ co' lién quan de"n Co‘ng ty né‘u ob kha' nfing kie‘m soét Co‘ng ty bay (:6 an‘h hudmg dang kcx tévi céc hoat, do‘ng cun'g nhu ta1“ chinh
cu'a Co'ng ty. Ca'c giao dich chu' ye‘u gifia Céng ty vii cac’ be‘n lién quan, nc‘u c6, 56 duoc trinh bay trong cac’ ba’o cao’ tai chinh.

V. Tho‘ng tin bo‘ sung cho cfic khoa'n muc trinh biay trong Ba'ng min 1161' ke‘ toén

Tic‘n
T 16;!) mat

T1'e“n gu'i nga‘n han'g

am

Pha’i thu cu'a kha'ch ha‘ng ngi’n ban

T u" ngéy 01/01/2016 6611
31/03/2016

T u‘ ngfiy 01/01/2015 de‘n
31/12/2015

1

l.

81,612,139
1,575,922,5_02
534__,____,641
1 657

9,837,279,245

Tu‘ nga‘y 01/01/2016 66.1
31/03/2016

T u" nga‘y 01/01/2015 ae‘n
31/12/2015

166,421
9,837,112,824

- Co'ng ty TNHH MT V CN KS Binh Thuan‘ BTC
- Co‘ng ty TN 1-11-1 Néng luong Xanh KSA
- Co'ng ty CP Co'ng nghiép Khoan’g san' Binh Thuan_‘

28,614,120,000
913,656,7 13

1,683,656,713

- Ca’c khoan' pha'i thu kha'ch han‘g khéc

1,009,843,330

812,843,330

Co‘ng

1,923,500,043

31___________,_,1]0,620043

T 1r‘ nga‘y 01/01/2016 ae‘n
31/03/2016

T u" nga‘y 01/01/2015 6611
31/12/2015

- Co'ng ty TNHH MTV Cét Tuan‘g

9,338,437,611

9,947,616,840

- cang ty TN HH DV VT XD A Cha‘u

4,344,717,211

3,905,512,042

- Co‘ng ty TNHH VT & XL Pham Nguyén

1,200,000,000

- Tra' truo'c nha' cung ca"p khac'

6,542,667,993

1,054,493,400

1

- Co‘ng ty TN HH MTV
v Che" bién Cét Binh Thuan“ (be‘n lie‘n quan)

21____1_____,425
822,815

l4—____,______907,622,282

- T rung lam“ Quy hoach va‘ Baku tu T211' nguye‘n Nuo’c

1,265 ,000,000

1,265,000,000

- Co'ng ty TNHH SX SX TM
M Hoan‘g Tho‘ng

1,263,192,000

1 ,263,192,000

T ra‘ tru'0"c cho ngtrb'i ba’n
Ngi'n h_an

Co‘ng

b)

Da‘i han

Tmng 1C


CONG TV (‘0 THAN DAU Tu' vA PHAT T RIEN (‘ONG NGHIEP BA’O THU
THUY E‘T MlNH BA’O CA’O TAT CHiNH
010 I9) ké min 10 ngdy 01/01/2016 0/» ngdy 31/03/2016
L_L_h_bi—m_g__g_L__i___—_——~___Dm
v I/nh 611/11 VNI ). n10: W In:1771‘ h 015 h/ chu’ ba‘n dé‘n “in [1th
- T10’ truo‘c nha cung ca‘p kha’c
CGng

385,679,650

IOWAJSZAflMO

_______,__,_,9
2 1387 1650

—_z3_,____L13
10 653 10

__g_L_______T
0 at 01/01/2016 aén 31/03/2016
fiwwn
ni 01/01/2015 666 31/12/2015

Phii thu khéc

______1__1[_L_g___Gié
tr'
D
hbn
____r1___£_p_g__Gifi
t'
D
hbn
Ngi'n hgm
- Phai thu Co‘ng ty TN1111 Néng luong Xanh
KSA llén quan de‘n khoan' tra‘ truo'c do kho‘ng
15,704,000,000

15,704,000,000

648,150,000

648,150,000

- Ca’c khoén ch 0 muorn tie‘n de‘n ca'c tox chu’c

2,060,801,033

2,060,801,033

- Ca’c khoan‘ cho muom tie‘n va chi ho‘ cho cac'
be‘n lién quan

5,114,185,381

2,217,192,225

209,000,000

209,000,000
53,600,000
85,012,287,777
24,219,900

Ilép tuc thuc hién hop do‘ng
- Khoan u’ng vo‘n de‘n Olng Phan Cha‘u lie‘n
quan dén tieAn mua (161 m0' cét T in Ha‘

- Ca’c khoan cho muom tié‘n de‘n ca'c ca nhan“
‘ KY Quy, dét coo ngan' han - Céc khoan‘ tam un'g

105,094,741 ,007

- Pha'i thu khéc

24,2 19,900

Co'ng

b)

53 ,600,000

128—,_,___,____908697321

__g_L_______T
lr‘ n0 01/01/2016 de‘n 31/03/2016
___g_L___________Tu"
na‘ 01/01/2015 de‘n 31/12/2015
___L____ILL_g_Gifi
tr‘
D
hbn
______—_£Lg___Gia'
tn'
D
ho‘n

mu“ h_an
- Ky' quy', (Hit 000 dal" han

182,661,000
l82____,______661,000

Co‘ng

T 1.1 sa‘n miéu cho" m’ ly'
- T a‘i san‘ thie‘u cho‘ xu' ly' lién quan de‘ln khu can'g Lagi chua duo/c tép hop da‘y du‘
hOa don, chun'g tu‘ (Th uye‘t minh tai muc V.10.2)

No‘ xa‘u

T u‘ ngay 01/01/2016 6151. 31/03/2016
G. 1

Gii trithe—fl“
c6
Do‘i tu'o'ng no'
'fi g“
thu 1161

- Ca’c khoan' pha‘i
thu qua’ han, thanh
toan' trén 3 115m

463,829,000

- Ca’c khoan' tra‘
tr uo'c nguo‘i ban'
qua' han tu‘ 1— 2 ném

390,367,?) 10

Céc ao‘i mung khac'

1,263,192,000

Co‘ng ty TN HH SX
211) TM Hoan'g
Tho‘ng

- Cac' khoan‘ tra'
trudc nguo‘i ban
qué han tre‘n 3 ném

Tu‘ ngay 01/01/2016 de‘n
31/03/2016

Tu" nga‘y 01/01/2015 661:
31/12/2015

l__—,_,____,450812461

1___________,_,450,812461

T u" ngéy 01/01/2015 dc‘rn 31/12/2015
Gia' tri co’ the‘ thu
ho‘i

DT T a1" nguycn‘ nude

TT
1 Quy hoach va‘

1,265,000,000
DT Ta1" nguye‘n nuo'c

Ca'c 661 tuqng khac'

3,774,482,310

3,774,482,310

Chi tie‘t d1; phong pha'i thu:
$6 du déu 118m

Tang (do trich lap du phbng)
Giém (do x6a no)

1 82,661 ,000
l82__,__66l
.000

T'T Quy beach va‘

392,094,000

Co'ng

____L_,2_,_10592950935

(463,829,000)
(3,115,469,655)


CONG TY c0 PHA‘N 111w TU v4. 1211410111015 0 ONG NGHIEP BA‘O THU
THUY ET MINH Mo (:40 TA‘I CHI’NH
C110 10 ké loan' :11" ngdy 01/01/2016 din nga‘y 31/03/2016
Ll__g_hL__g_1gL_g__g_L_L_____—__—__v
tinh bdn VND, 1121 111k (man
‘ h 00 h! chu’ bd‘n dé‘n né‘n khdc
56 du‘ cuo'i n11m

___g_,__,____13s79298,655

____T__g_3__________1r‘

ni’ 01/01/2016 déu 31/03/2016

_g_1‘__'_1‘
u" at 01/01/2015 66.1 31/12/2015

____g____y_Lg_Gia'
6c
1)
hbn
___g_______ELg____Gii
o‘c
D h0n

Hing 101: 11110
- Thanh‘ pham‘

103,373,923

103,373,923

- Ha‘ng ho'a

237,005,910

237,005,910

Cfing

340____,___,___379833

-

___—i_34079.833

Tii sén co‘ dinh hum 111.111
N111 m’, v51 1116.1 tr u'c
Nguyc‘n gié
So" du déu nam

Méy mo’c 1hie‘1 bi

Phu'O'ng tien via
(51'

Thie‘t bi quin ly'

Céng

908,444,944

1,549,472,728

2,457,917,672

908,444,944

1,549,472,728

2,457,917,672

Mua trong ném
Giam' do go'p vo"n
Giam' kha'c

80‘ 111: 1,11 31/03/2016


CONG TY C0 PHAN DA'U TU VA‘ PHAT TRIEN CONG NGHIEP BA’o THU
THUY ET MINH BA'O CA'O TAI CHI'NH
Cho k) 11 101111 01 ngdy 01/01/2016 aén nga‘y 31/03/2016
L__L_£__L_g_£_&—L_g___2_____—*~___Don
v tin/1 bd‘n VND, now lm‘lrwdn 11 ed 111 ch12 bd‘n do‘n («in khdc

015 triban
(10.2) 830 g6m:
Quyé‘n su' dung da‘t
Va’t kie‘n tru'c trén dirt, bao go‘m:
- T61 san‘ khu dich vu dat‘ Can'g Lagi
- T a'i san' kha'c:
+ Lie‘n qua/111611 Ca'ng Lagi
+ Ta‘i sa'n cho‘ xu' 1y'

9,571,758,800

Thisinthie‘u

Cong

(7,513,659,992)

Gimiconmae‘n

(297,045,139)

32.440.287.867

$2,440,287.867
(1,450,812,461)

1,450,812,461

50,403,000

$0,403,000
75,546,410,702

1,761,053,619

32,033,14B,S74

(7,513,659,992)

Da‘u 1611161111111 031 han
Da‘u tu va‘o co‘ng ty con
Du pho‘ng dé‘u tu 1111' chinhfiéi han
Co‘ng

(1,450,812,461)

(297,045,139)

66.284.393360

T u" ngiy 01/01/2016 aén
31/03/2016

T u" ngay 01/01/2015 0611
31/12/2015

(~)
322,732,255,653
(*)____(____~_)I,125,753,859

298,025,405,653
___L__,_ll,125,753859

1________,__,__,_60650321794

296_,__,__,_899651794

V611 thu'c g6p tai
Du phbng tai ngay
_L___p__p______________T'
16,
V6’n héi g6
31/03/2016
31/12/2015
100%
25000000000
1071193940403

(*) Bao go‘m:
- Co‘ng ty TN1111 MTv Che"b1‘én cat B1‘nh Thuan,‘
- Co‘ng ty TN HH MT1 V BBS va‘ XD Binh Thu/an”

100%

68,000,000,000

8 1 ,000,000,000

- Co“ng ty TNHH MTV VLXD BIDICO

100%

25,000,000,000

57,102,569,000

- Co‘ng ty TN 111-1 MTV
V Co‘ng nghiép Go: Binh Thua‘n

100%

20,000,000,000

42,222,814,400

- Co‘ng ty TN1111 Da‘u m 1336' Thu G0 Da“u

80%

160,000,000,000

30,048,931,850

- Co‘ng ty TNHH No'ng san' Viét Xanh

52%

10,400,000,000

100,000,000

- Co'ng ty TNHH Van,“ ta‘i Th3n'g Hal“

52%

4,160,000,000

4,160,000,000

(164,233,188)
(651,357,762)
(177,203,791)
(15,251,334)
(52,056,529)
(65,646,205)

142,000,000

- Co‘ng ty TN HH Duqc liéu Bao' T am‘
- Co‘ng ty TN HH Dia 6c Tan“ Bu'u

62,000,000

322—,____528,255,653

am

12.

Kha‘u haoaén

32,033,148,574

- Chi phi xa‘y dung

11.

(:15 tridi

_—_l—L___L____—___da‘u
chuc‘n nhwo'n
ch01 xu" 1'
31/12/2015
31/12/2015

_(_,_,___)1125_75—3,859

Tu‘ nga‘y 01/01/2016 116:
31/03/2016

Tu‘ nga‘y 01/01/2015 0611
31/12/2015

24,798,934

12,333,334

- Chi phi lién quan dén mo' ca't trén'g Tan' Phuo'c ch61 phan‘ b0z

7,000,060,927

7,000,060,927

- Chi phi quyc“n khai thac' khoéng san‘ cat' tan‘ thu tai CCN Thén'g H111 2

1,311,489,900

1,311,489,900

Gang

8,311,550,827

8,311,550,827

Chi phi trfi tru'é'c
Ngi'n hgn

— Co‘ng cu dung cu ch11 phan‘ b6.

b)

13.

1331 hgn

Phfii tr:1 ngu'm“ ba'n ngi'n ban

__g_y_____________T
11" na‘ 01/01/2016 dén 31/03/2016
______g_L_____—T
u" n11 01/01/2015 de‘n 31/12/2015
50‘ co' kha' ning
__L_______g__Gié
tr '
mi 11
____L_____g_9'_Gia'
1r"
So‘ co’ 11111 niin tra‘ n

- Co‘ng ty TN 1111 MT v Che" bie‘n C61 Binh
Thuan' (bén lie'n quan)
- Co“ng ry TN HH Néng luqng Xanh KSA

- Pha‘i tra' ch0 ca'c do‘i tuqng kha'c
Co‘ng

14.

15,178,684,590

15,178,684,590

2,619,585,128

2,619,585,128

15,704,000,000
2,800,146,751
18.504,146.751

2,800,146,751
2
_,__,___8001467,51

17,798,269,718 17____,__,798269,718

T hue‘ v11 ca’c khoa’n pha'i no‘p Nha‘ nlré’c

Trang 1


CONG T1' CO PHA‘N 11/111 T1/ w\ PHAT T1111010 (‘ONG NGHIEP BA’O THU
THUYE‘T MINH BA’O CA’O TA‘1 CHiNH
C110 11} kl min 10' ngdy 01/01/2016 din ngdy 31/03/2016
LA__ggq—£_LL__S__L__L_______—_~_on
w (Inh bd‘n’ VND. n1 rm‘ tmm‘ h 615 h1 chu’ bd‘n (1621 min khdc
S6 dlr tgi

So‘ phit sinh trong
01/01/2016 _____L_k‘ _—§p_g_L_Sé
(13 n tron 11‘
—!_’_So‘
d1r ti 31/03/2016

Pha’i nép

1)

- Thué GTGT

7,439,155,511

630,000,000

- Thue" TNDN

7,994,091,908

- Thué TNCN

77,524,645

81,558,260
35,455,058

- Tiexn thue‘ da‘t

561,029,480

- Thue‘ 1211' nguye“n va ph1' ba'o vé mo“1' truémg
- T hue‘ kha'c
— Ca'c khoan' phat va‘ chém no‘p thue‘

8,069,155,511
8,075,650,168
39,190,000

1,836,900,830
(5,000,000)
5,332,150,72_2

1,836,900,830

5,000,000
5,832,150,722

23_,__1__,_740853096 747__,__,_0133l8 44___—_1___,__190000 24__,__,_,4436764l4

Co‘ng
Pha'i thu
- U'ng tie‘h 1am‘ co sly ha tan‘g

b)

73,789,703
561,029,480

(3,370,000,000)

3,370,000,000

- U'ng 110111111 co‘ng he” tho‘ing de‘n chie‘u san'g
va‘ hé tho‘ng 1hoa’t nuo'c ngoa‘i han‘g ra‘o KCN
1 ,000,000,000 ___(____1
l ,000,000,000 1

Tha'ng Ha‘i

15.

CQ‘ng

-

4—,_,__,370000000 ____(__,___l4,370.000000

Chi phi pha'i tra‘ ngh’n ban

T u“ ngay 01/01/2016 ac‘n
31/03/2016

T u" ngiy 01/01/2015 de‘n
31/12/2015

13,213,829,846

13,213,829,846

23,779,248,760
19,167,940,077
4,715,600
3,361,2__701,62

23,779,248,760
l9,167,940,077
4,715,600
109,807,700

59______,__,527
,004445

______,5__,__56.275
41 983

T u" nga‘y 01/01/2016 ae‘n
31/03/2016

T u" nga‘y 01/01/2015 0611
31/12/2'015

11,339,778,537

2,287,923,537

100,000,000

100,000,000

- Thue“! GTGT pha'i no'p b0" sung 11'én quan de‘n phan“ dién tich 11311 (15 cho thué tai
KCN Thahg Ha‘i I

1,293,041,952

1,293,041,952

- Thuc‘ GTGT pha‘i no‘p b0.“ sung lién quan de"n phan" dién t1'ch dat" d3 cho thue‘ tai
KCN Than'g 1161' 11
- Co‘ng ty TNHH Van“ 1211' Th an'g Ha’i

6,803,933,715
2,700,000,000

6,803,933,715

— Chi phi 1h1' co’ng CSHT 161 KCN Than'g H211 1 11611 quan de"n phan‘ dien tich dz
chuyén nhuong
- Chi phi thi co‘ng CSHT ,ta1' KCN Than'g 1151 11 11‘én quan de‘n phan“ die'n t1ch <15
chuyén nhuqng
- T ié‘n thue' 6a": CCN Than'gHai Iva‘ 11 phm" m1
- Chi phi 151‘ vay pha'i at
- Chi ph1'd1'chvu pha'i 11a" kha'c
CM;

16.

Pha'i tra' nga'n han khfic
Ngfi'n han
- Khoan' tie‘h muon tu‘ Co‘ng ty TNHH Dich vu Van" ta'i Xa‘y dung A' Cha”u

- Pha'i tra‘ Ba' Nguye’n Th 1' Mai lie‘n quan dé'n khoan’ tié‘n muqn
- Pha1"1ra' Co‘ng ty CP sx XNK A'nh Lua‘ Viét

Co‘ng

3,151,573,258
13________,_,636,472
461

l7.

Vay va‘ n9' thue‘ tii chinh
So‘ 1111' 101' 01/01/2016

Vay ngi'n hgn

., .
G" "1

So‘ c6 kha’
ning tra‘ nq

So‘ (111' 031 31/03/2016

T rong ky‘
T ing

Gia'm

— Vay da1' han, de‘n

han tra’

1,653,912,000

1,653,912,000

1,653,912,000

Co‘ng

1,653,912,000

1,653,912,000

1,653,912,000

50‘ du'tai 01/01/2016

b)

1

3,050,890,208
25______L__,287,644412

- Ca'c khoan‘ pha'i tra,‘ pha1" no‘p kha'c

Vay da‘i han

.

.
Gm m

50‘ co' kha'
ning tré nq

So‘ :6 111111 ning tra’ my

86 d1r 131 31/03/2016

T rong ky‘
Ting

Gié tri

Gifim

Gia’ tri

So‘ 00 kha' ning tr:1 nq

Trang 1‘


CONG T Y C0 PHA’N DA‘U TU’ v11 PHA’T TRIEN CONG NGHIEP 3110 TH U
THUYE‘T MINH BA'O CA’O TAI‘ CHI'NH
C110 191 ké (min 111‘ ngdy 01/01/2016 de‘n ngdy 31/03/2016
I__1_b___g___g_gp_g___g__g___)_____‘___am
v mm ba‘nw VND, noa1 m; w072‘ [1 Cd 1n chu' ba‘n do". ne‘n khdc
- NH TMCP V161

Nam Thinh Vuong

303,200,000

303,200,000

32,520,000

8,003,894,079

8,003,894,079

8,003,894,079

458,000,000

458,000,000

8,7 65,094,079

8,765,094,079

270,680,000

270,680,000

27,600,000

430,400,000

430,400.000

8,064,014,079

701,080,000

701.080.000

(1)
-'NH TMCP Pha’t
trie‘n TPHCM (2)
-NH TMCP XNK
Vie't Nam (3)
- Vay dai han de‘n
han tra‘ (‘)
Cfing

18.


CONG TY C0 THAN DA‘U TU‘ VA PHAT 'l‘RlE‘N CONG NGHIEP 3A0 THU
THUYE‘T MINH BA’O CA'O TA‘l CHI’NH
Cho Icy k5todn 111‘ ngdy 01/01/2016 dén nga‘y 31/03/2016
L____g__‘b_g__g__ng—g__g___l_—___—________Dan
v1 tinh bd‘n VND. n'01 In} trmm‘ h
c6 h1 chu’ bd‘n dd‘n txezn khdv

LQ'i nhufm churn phfin ph6i gizim trong 116m 10 do pha’t halnh 3.280.000 06 phié'u b0 sung v60 diéu 1e cho c0 déng hién hu'u.

b)

Co" phie‘u

T u‘ ngéy 01/01/2016 06..
31/03/2016

T u" ngay 01/01/2015 aén
31/12/2015

- So‘ luong c6- phié‘u dang ky’ pha't hénh

57,680,000

57,680,000

- So" luong co“. phie‘u d5 ba'n ra co‘ng chu'ng

57,680,000

57,680,000

+ C01 phiéu pho" tho‘ng

57,680,000

57,680,000

- So" luqng cox phié‘u dang luu hAnh

57,680,000

57,680,000

+ Co1 phie‘u pho‘ tho‘ng

57,680,000-

57,680,000

+ Co1 phie‘u uu déi (loai duoc phan‘ 1031' la‘ vo‘n chu‘ s6 hfl'u)
- SoA luong co" phie‘u duoc mua la_i (co; phiéu quy')
+ Co}L phie‘vu pho‘. tho“ng
+ Co" phie‘u u'u (151‘ (1031' duqc phan‘ loai la‘ vo‘n chu' so‘ huu‘)

+ Cox phiéu u'u dai (loai duoc phfin loai la‘ vo‘n chu' so‘ hL'ru)

10. 000 do“ng/cp

10. 000 (70:11pr

Tu" ngfiy 01/01/2016 06.
31/03/2016

Tu‘ nghy 01/01/2015 de‘n
31/03/2015

“ Me‘nh gia’ co" phie’u dang 11m ha‘nh :

VI. T ho‘ng tin be‘ sung cho céc khofin muc trinh My trong 8110 c110 ke‘t qufi boat do‘ng kinh doanh

Doanh thu thua‘n veA ba’n ha‘ng vii cung ca‘p dich vu
- Doanh thu ban' han‘g hoa'

6,300,000,000
31,496,695,342

- Doanh thu hoat do‘ng cho thué da‘t
6___,_,300
000.000

695______,_,___,342
31 496

6______,__,300000,000

___L___,.31496695342

Tu‘ ngfiy 01/01/2016 (1611
31/03/2016

Tu" ngay 01/01/2015 de‘n
31/03/2015

1
1

CQ‘ng doanh thu
- Ca’c khoan' giam‘ tru‘ doanh thu
- Ha‘ng ba'n b! tra' 1111’ (thanh Iy' hop dozng cho lhue‘ da"):

Gia’ vo‘n ha‘ng ba'n
- Gia‘ vo‘n cu'a han‘g ho’a dz ban'

3,251,462,462

- Gia' vo‘n hoat do‘ng cho thue‘ dat‘
Co‘ng

Doanh thu boat do‘ng Iii chinh
- L61 tie‘n gu'i ngan‘ ha‘ng
Co‘ng

Chi phi ta‘i chinh
- Chi phi 151' vay
- Chénh lec‘h ty’ gia’
Co'ng

22,5 97, 1 90,649
3,251,462,462

22,597,190,649

Tu‘ ngby 01/01/2016 de’n
31/03/2016

Tu‘ nga‘y 01/01/2015 dén
31/03/2015

2,322,931

60,476,105

2____,___322,931

60,476,105

Tu‘ 11ng 01/01/2016 ae‘n
31/03/2016

Tu" ngéy 01/01/2015 «‘11
31/03/2015

99,812,351

219,963,463

24,926
99,837,277

219_______,___,963
463

1

Co‘ng

Trang 16


CONG T Y (‘0 PHA‘N m‘u T U VA‘ PHAT 111111210 CONG NGIHEP BA'o THU

THUY ET MINH BA'O CA'O TA‘I CHI’NH
C110 11;» 101 10011 111‘ ngdy 01/01/2016 015» ngdy 31/03/2016
_
Wig—“M
v Ii'nh bd‘n VND, r101 {11}!de h ed 111 chu’ bd‘n d6": 11311 1:th

Chi phi quin Iy' doanh nghig‘p
- Chi phi nhan‘ v1énquzin1y'
- Chi phi va‘t liéu quan ly’, dung cu van pho‘ng

Tu" ngiy 01/01/2016 6611
31/03/2016

Th ngiy 01/01/2015 06..
31/03/2015

955,1 17,349
55,460,226

- Chi phi kha‘u hao TSCD
- Thue‘, phi va‘ lé phi

4,136,000

- Chi phi du pho‘ng

- Chi phi khéc han‘g n'é‘n
Co‘ng

Chi phi kha’c

- Chi phi khéc
Co‘ng

Chi phi 1hue‘ TNDN hien hhnh
L01 nhuan.‘ kc" toan' truo'c thué"

1,151,260,581
262,1 16,771
428_____,____,090,927
2

1

- Chi phi dich vu mua ngoai

T 11" ngay 01/01/2016 ac‘n
31/03/2016

91,624,999
_____,_,6249991
9

T h nga‘y 01/01/2016 de‘n
31/03/2016

T u" nghy 01/01/2015 dén
31/03/2015

407,791,300

6,770,679,465
463,966,498

407,791,300

7___,_,___L_234645963

Ca’c khoan chi phi kho‘ng duoc tnr‘
T hu nhafp tinh thue‘ iré'c tinh
T hue" sual‘
Chi phi thue‘ TNDN hien ha‘nh

T u" nghy 01/01/2015 6611
31/03/2015

20%

22%

81_____LSS,260

l_____,__,_,591622112

VII. Nhir'ng tho‘ng tin kha'c
l.

Nhir‘ng s_u’ kién pha’t sinh sau ngiiy ke‘t thu’c nim ta‘i chinh
Co‘n g ty kho‘ng co' bait ky' su kién trong yéu na‘o pha’t sinh sau nga‘y la‘p Ban'g can“ (161' kc‘ toan' (101' ho'i phai" thuc hién nhim'g die‘lu chinh hay co‘ng b0" irén
Béo céo ta1" chinh

Tho‘ng tin so sa’nh

So" liéu da“u ky' 011 nga‘y 01/01/2016 da‘ duoc trinh bay theo huon’g dan’ 161 Tho‘ng tu so" 200/2014/1'1-BTc nga‘y 22/12/2014 cua' 136 T31" chinh.
Qua’n ly' ru'i ro ta‘i chinh

3.1

Ru'i ro thi tru'a‘ng

Ru’i ro gia’

Co'ng ty c6 cac’ hoat do'ng dazu tu vo‘n véo ca'c co‘ng ty chua niém ye‘t va chiu mi 10 bién do"ng gia’ cu‘a cac' khoan' dagu tu na‘y. Ca’c ye‘lu to" ru'i ro
huo'ng de‘n ke‘t qua' cua' ca'c khoan‘ da“u tu na'y bao go‘m két qua' hoat do‘ng kinh doanh va‘ t1‘nh hi‘nh 1a1" chinh cu'a co‘ng ty duqc da‘u tu va‘ dié‘u kién thi
truo‘ng. Ban Diéu han'h quan‘ ly’ mi 10 lie‘n quan dé‘n ye‘u to" ke‘t qua‘ hoat do‘ng kinh doanh va‘ tinh hinh ta‘i chinh cua' ca'c co‘ng ty duoc daAu tu bin‘g céch
chon lua ca'c nga‘nh nghé kinh doanh va‘ ca'c co‘ng ty dé' da‘Iu tu. Ye‘u to" ru'i ro lie‘n quan dé‘n di'é‘u kién thi truon‘g tu ban' than“ no' bi anh‘ hut‘mg bo'i cac'
diéiu kién kinh te‘ chung cu'a Viét Nam va‘ céc han‘h vi cu'a céc nha‘ da‘u tu, ném‘ ngoa‘i kha‘ néng kiém soa’t cu‘a Ban Bie‘u hzlnh. NhL‘mg yé'u to" na‘y d5 dan’r
dé'n ca'c dié‘u kién thi truon‘g bie‘ln do‘ng nhié‘u trong nhun'g nfim vu‘a qua.

Ru’i ro tie‘n «e
Trong ném ta‘i chinh na‘y, Co'ng ty kho‘ng chiu ba‘yt ky‘ mo‘t ru'i r0 ticAn té na‘o lién quan dé'n ty‘ gia’ quy do‘i do kho‘ng 00' boat do‘ng kinh doanh na‘o thex
hién bén'g doi‘ng ngoai t6.
Ru’i r0 la'i sua‘t

Trang 17


CONG T Y C0 PHAN DA‘U TU VA PHAT TRJEN (.‘ONG NGHIEP BA‘O THU
THUYE‘T MINH BA’O CA'O TA‘I CHI'NH
On) 10’ ké 1min m‘ ugdy 01/01/2016 din ngdy 31/03/2016
L__L__g___ggg___g_Lg—g_g__j_________—_—____Don

v n’nh bd'n VND, n1 Iru" main
wing 11 cd h: chu’ hd‘n dé‘n "in We

Ru'i re 13: suit la‘ ru‘i ro ma git tri hqp ly‘ hoac
luo‘ng ue‘n lrong tuong lai cua' mo"! céng cu uh chl'nh Se bic‘n dbng theo nhung thay do‘l cua‘ 1m suat‘
thi truon’g Ru‘l r0 thi truong do they do‘i lai suét cua' Co'ng ty chu’ ye‘u lién quan dén cac khoan cho vay, cac khoén vay cua' Céng ty.
Céng ty quan' ly’ ru‘i ro ban‘g each phfin tich tinh hinh canh tranh tre”n thi twang dc“ co duac céc lai sua!‘ c6 lai cho muc dich cua' COng ty Va v50 ném‘
trong glo'i han quAn ly’ ru'i 1’0 cu'a minh.

vm‘ bl‘e'n déng lai sua‘t 1a tang/(giém) 2% thi:
T a.“ ssn c6 m sua‘t
- T Ién gu'l Ngan' han‘g co’ ky‘ han
- Cho vay

31/03/2016 Bién do‘ngliisul‘tZ/o’ (*)

Cv‘ng
Nq phéi tra' c6 lfii sua‘t
- Céc khoan' vay
Co‘ng

_ 701,080,000

14,021,600

701,080,000

14,021,600

Chc‘nh lg‘ch

(14,021,600)

(*) Ble‘n do"ng15i sum‘ 2% = to‘ng so‘ du Tai san' 0613i sua‘t - to‘ng so‘ du N0 phm‘ tra’ 06151 sua": nhan‘ v61 2%.
Anh' huo‘ng lai/'(lo’) dé'n loi nhuan‘ truo'c thue‘ cua‘ Co'ng ty do bién do‘ng Iii sua‘t (vén' gia' dinh mu'c bién (Eng 10 2%) 13(175.301.882)do‘ng.

3.2

Ru‘i ro thanh tofin

Ru‘i ro thanh toén la‘ ru'i r0 Co‘ng ty sé gap kho' khan va‘ kho‘ng the" thuc hién cac’ nghl'a vu lién quan de‘ln céc khoan' no ta‘i chinh. Chinh séch cua' Céng
ty la‘ thucm‘g xuye‘n gla'm sét cac' yéu caku thanh khoan' hién tai va tuong lai nham' dam' ba'o Co‘ng ty co' the: duy tri du trfr tie‘Vn mat da‘y du‘ d6. 06 the" dap'
un'g cac' yéu caiu thanh khoan' trong ngén' han va‘ trung han. Vx'ec‘ ham, gift tie‘n mat cu'a Co‘ng ty va‘ dbng luu chuye‘n tié‘n thuan" tu‘ hoat, do‘ng duqc cho 121
day du' de‘ 00' the" thanh toan' cac’ khoan‘ no dé'n han trong ném ta‘i chinh to’i cu'a Co‘ng ty.

Ban'g duéi da'y phan‘ tich ca'c khoan‘ no tan" chinh phi phéi sinh vao ca'c nhém da’o han 06 lie‘n quan dua trén ky‘ han cbn lai tu‘ nga‘y 16p bang can" (161' ké'
toan' dé'n nga‘y déo han theo hqp do‘ng. Céc so‘ tie’n duoc tr lnh ba'y trong ban'g sau la‘ céc do‘ng tié‘n theo hop doxng kho‘ng chie‘t kha‘u.
Tgi ngiay 31/03/2016

Dum" 01 nim

— Ca'c khoa'n vay va‘ no

-Pha'i tra' nguo‘i ban’

18,504,146,751

- Ca'c khoan' pha'i tra' khac' va‘ chi phi pha‘i tIa'

70,966,782,982

Cq‘ng

89,470,929,733

T001 aén 05 nim
701,080,000

Co‘ng
701,080,000
18,504,146,751
70,966,782,982

701,080,000

90,172,009,733

Co‘ng ty cho rén'g mu’c do“ La‘p tmng ru'i r0 do‘i vm" viéc tra‘ no la tucmg dol‘i. Co‘ng ty co’ du' kha' néng tiép can," céc nguo“n vo"n canA thiel‘t.
T a‘i sa‘n da’m ba'o
Co‘ng ty d6 the‘ chip lai" san‘ co‘ dinh hu'u~ hinh va‘ cac‘ quye‘n su‘ dung dat‘ cho cac' khoan' vay dai han (thuye‘t minh tai muc so" 8 va‘ l7 - phan" V - Thuye‘t
minh ca’c Ba'o ca'o Ta‘i chl'nh),
Do Iuo‘ng thco gia' tri hqp ly’
Gia’ tn: ghi so“ cua' cac' khoan' phax" thu khéch han‘g ngén' han,, tién gu'i Ngan‘ han‘g va‘ céc khoan' pha'i tra' nguo‘i ban' va‘ ca'c khoan' pha‘i tra' khac' Ia‘ gia‘ tn'
cua' chu’ng

3.3

Ru'i ro tin dung

Ru'l ro tin dung la‘ ru‘i ro Co'ng ty bi thiét haj ve“ ta‘i chinh ne‘u mo‘t kha‘ch han‘g hoéc, mo“! do‘i ta'c cu'a co“ng cu tan“ chinh khéng the" thuc hién cac' nghl'a vu

theo hop do"ng cua' ho, vii ru'i r0 na'y pha’t sinh chu' yé'u tu‘ céc khoan‘ pha'i thu kha'ch han‘g.
Pha‘i thu kha'ch hhng va‘ pha’i thu khéc
Mu’c do” ru'i r0 tin dung cua' Co‘ng ty b_i anh' huon'g chu' ye‘u bo'i cac' déc diém rie'ng bie‘t cu'a tun‘g kha'ch hang.

Ban Die‘u han'h d5 thie‘t lafp ca’c chinh séch tin dung, theo do’, mo'i mo‘t kha'ch hang mo’i phal' duoc phan‘ tich ky‘ veA mu'c do“ tin nhiém truo'c khi Co‘ng ty
dua rd ca’c die‘u kién va‘ diéu khoan' giao han'g va‘ thanh toa'n. Han mu'c mua han‘g duoc thiet‘l la‘p cho nm'g kha’ch han‘g, theA hic‘n khoan' tie‘n cao nhat" ma‘
kha'ch han‘g co’ the“ mua ma~ kho‘ng canl pha'i co’ su, cha‘Ip thuan‘ cua' Ban Dié‘u han‘h. Khfich han'g na‘o kho‘ng ducc tho‘ng qua xép hang tin nhiém chi co'
the" giao dich v61 Co‘ng ty vo’i dléu kién tré tién trudc.

Trang 1


CONG '1‘\' CO PHA‘N DAU ’rU VA PHAT T RIE‘N ('ONG NGHIEP BA‘O TH U
01

THUYE‘T MINH BA'O CA’O TA‘I CHI’NH
Cho ky 16 (min :0 ngdy 01/01/2016 din ngdy 31/03/2016
L_L__L_u__LLg—LL__L___—_“_fi_non
v rlnh bd‘n VND, no: In:‘ main
wing it
Cd in CM bd‘n ddn 11!." We

Céng ty SE lap“ du phOng giém gia m" dé phim anh mu'c do thie’t had 1101: tmh' do‘i v61 ca'c pha'i thu khach han‘g, pha1" thu khac' va‘ cac khofin dA'u tu.
Than‘h phén chinh cua' khoén du phOng giam' gia’ nay la khoan’ 15 cu Lhé c6 lién quan dén mu‘c d6 thiét hai ldn cu the. 661' vdi tun‘g khach hnn‘g v11 mu'c
do“ thiét ha! to‘ng theA cua' nho'm ta‘i San 1211' chinh tuong tu, duoc x3e dinh khi cac' ru'i ro miy C6 1116 <13 xa'y ra nhung chua duoc pha't hnc‘n Mu’c 66 lhiét
hai to‘n g the‘ duoc xa‘c dinh dua tre'n dfr lie‘u tho‘ng ke‘ v1:z thanh toan' trong qua khu‘ cua' céc tan" $6.11 131' chl'nh tucng m

So‘ (In nga‘n hing
Co‘ng ty c6 50‘ du tie’n gu'i v61" céc to" chu’c tin dung trong nuo'c. Ban Die‘u hanh‘ kho‘ng nhén thiy mét khoan' thie‘t hai n30 do‘i v01" kc‘t qua hoat do'ng cua‘
céc tox chu’c tin dung na‘y.

Mu’c do“ ru’i r0 tin dung to‘i da (161' va’i mo'i nho'm ta‘i san' ta‘i chinh la gia’ tri ghi sol cu'a nho'm co‘ng cu taj‘ chinh do' duoc m‘nh ba‘y trc'n bang can‘ 660' kc"
toa'n, Ca’c nho'm ta‘i san' ta‘i chinh lon’ cua' Céng ty la‘ tle“n gu'i Ngan‘ han‘g, ca'c khoén pha'i thu khéch han‘g, ca'c khoan' phéi thu khac’ va‘ cac' khoan‘ da’u tu.
Cfic tiu' sin ta‘i chinh kho‘ng qué hnn cu'ng kho‘ng bi suy giém gifi tri

T ich‘n gu‘i Ngan' han‘g la‘ ca'c khoan' tleAn gu'i o’ ca'c Ngan‘ ha‘ng ob xc‘p hang tin nhiém cao 6 Vict~ Nam. Céc khoan' pha'i thu khac'h hang va pha‘i thu kha'c
ma‘ kho‘ng qua han cu‘ng kho‘ng bi giam' gia' chu' ye‘u 1a tu‘ cac' co‘ng ty (:6 qua tn‘nh thanh toén to‘yt cho Co'ng ty
cac khoan‘ pha'i thu khach han‘g, tra’ truo'c ngudi ban va‘ phai thu khac cua’ Co'ng ty khéng qué han v3 kho‘ng b1" suy giam’ gié tri 10 161.666.325.260
doAng V iét Nam,
Thi sa’n tfii chinh qua' hgn val~ / hoijc suy gia’m gié tri
Gia’ tn' ghi so.“ cu'a ca'c khoan’ pha'i thu khach han‘g, tré Lruo’c nguo‘i ban va pha‘i thu khan duqc xéc dinh la‘ 06 suy giam' gié tri va‘ su' tang giam‘ cua‘ du
pho'ng giam’ gié tri lién quan nhu sau:
Gia' tri ghi sox
T o‘ng go‘p
Tru" du pho‘ng giam' gia’ tr_i
Gié tri thua‘n cu'a khoa'n pha'i thu na‘y

31/03/2016
3,774,432,310
(3,579,298,655)
195,183,655

Dn pho‘ng gia‘m gié tn"
So" du daku nam

(3,579,298,655)

TEng (do trich lafp du pho‘ng)
Hoén nha,‘p
So‘ dn t_ai 31/03/2016

Ca'c cam ke‘t

Co‘ng ty cam ké't [hue hién ca'c thu‘ tuc phap ly' can“ thié't dc" chuye"n quyc“n su‘ dung da‘t tai khu chuyé'ln, ty Co" phan" Baku tu va' Phat
\3
' “0
' " r
tr l‘eAn Ba‘t do‘ng san' Binh Thuanf lién quan dén 35.000 m2 da"t d5 chuye"n nhuong trong ném 2010.
'

4.

(3,579,298,655)

IMU/
7L

x.
,,; \‘Njgu‘iycnrk 3VIrini‘flvoing

To’n’g‘c'iim‘ ao‘c
Nga‘y 20 than'g 04 mm 2016