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T

!~~;S?/CBTT/CMI-~O
16
''V/wC6ng b6 fh6ng tin v& giai trlnh chink 14ch
Gt qaii kinh d m h so 6ciulg kjr n&m &.

C~NG
HOA XA H ~ CI H N~G H ~ AV I ~ NAM
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Doc IQp- TVdo- Hqnh phCc
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BCTC qtii I ncim 2016 "

Kinh giri:

- ~ BAN C H ~ KHOAN
G
NHA N U ~ C
- sd GIAO DlCN C H ~ KHOAN
G
HA NO1

1. Tkn C8ng ty: Cang ty CP CMISTONE Vi$t Nam.
2. M€I c h h g khohn: CMT
3. Dja chi: ~ h 8, nto8 ~nha Agribank, S&135 Lgc Long Quk, C ~ U
HA Nai.
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~ib,

BCLCTT,TMBCTC.
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t o h inchiu tr8ch nhiern trubc phhp lust v& nOi dung thdng tin c6ng bhW
T r h lrpng,/,

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C~NG
TY CP CMISTONE VIET NAM

Ting 8, T h nh8 ACRIRANK 135 Lac Long Quhn, P NghTa 00, Q C&J glAy, TP Rh Nei

Q u I~n3m 2016

B ~ N CAN
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BAO CAO TAI CH~NH

CONG TY CP CMISTONE VIET NAM

'TSng8, Toa nha AGRIBANK

135 Lac Long Q u h , P Nghia Be,Q C ~ giiy,

U
TP HA NGi

Quy I n5m 2016

BAO CAO KET QUA MOAT DONG K~NHDOANH

i

Quy I nam 2016
Don vi tinh: VND

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1.m chu~dnti€n thudn trong k) (50=20+30+40)

50

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70

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T i b va trrclng d m g tidm cuQ kt (70 = S0+60+611)

-

2.483.747.939
20.904.139

8.457.194.581-

2.483.747,939

3 16.145.462

20.904.139

2.504.652.078

8773.3W043

. ---

8.457.194.581
316.145.462

-2.504.652.078

8.773.340.043





C~NG
N c6 PHIN
CMISTONE V I NAM
~
Dia chi: in^ 8, tba n h i Agribank, sg 135 dubng Lgc Long QuPn, phubng Nghia D6,quin C ~ ~

U

thhnh ph6 Ha Nai

ii~,

BAO CAO TAI C H ~ N HQUI
I
BHn thuykt minh BAo rho tsi chfnh gi-

nitn BQ (tihp ttheo)

~8 cudi aj.
s8 C& k
Gi6 trj

S& dAu n ~ m
h ~

nKng t f i nq

GiB trg

sb c6 khi
ngng tni nq

hen pltdi trd c k M n fi2n guan
Vay
~ r k Thanh
n

HQ
620.000.000 620.000,OOO
620.000.000 620.000.000
Vay &IgT& Thanh ~ib"
670 5 54 492 670 554 492
670 554 492
670 554 492
Vay vd nq th& ?ackdnh n g h
hpn phi2 frrf cdc t8 c l f k vb C&
nhhit khdc
50.12&901.649 50.128,901.619
40-133.344,561 40.133.144.56 I
Vay n&n hgn ngin hang
26.495,278.302 26.495.278,302 16.499.521.214 16.499.521.234
V ~ JNgdn
I
hZlng N6ng nghiep v&
Ph&f triin AT-chi n h h k H&ng
Q U ~ CVi$t
16.499.521.214
16.499.521.214 16.499.521.214
16.499.52f.214
Yay Ngdn h h g Nt5t1g nghiep vir
Pkdt tri& AT-chi nhiinh Horfng
9 995 75 7 088 9.995-757.088
mtg~h j PU 0
Vay n g n hgn o h tb chuc khac
4.022.550,746 4.022.550.746
4.022.550.746 4.022.550.746

Ag

"

Vay Bti V9 T
h
eLinh
Vay d8i han din hqn tri

19.61 1.072.601 19.61 1.072.601

Ceng
51.4 14.456.141 51.4 19.456.14 1
CBng ty kh6ng ci,chc khohn vay va n q thue tAi chinh qui han chua

19.611.072.60 1

19.611.072.601

4 1.423.699.053

4 1,423.699.053

16b. Vay dAi hgn

GiP trj vay

Sb khA n h g tr8 ng

GiB tri vay

SA khi nhng tra nq

NH Agribank HQV:

Qu9 khen thuhg
Quy phhc igi

c4ng
Quy khen thuhg chi vuqt nguBn duqc trinh bAy & khoin myc 'Tic khoin p h i i thu n&
(xem thuydt minh s6 V.4).

hgn khic"


C~NG
TY ~6 P
D ja chi: T & I ~8, t
thsnh ph6 H i Noi

H CMISTONE
~
WET NAM
s8 135 duimg Lqc Long Qudn, phuhg Nghk 06, qusn C ~ ~U i

h nhb Agribank,

h ~ ,

BAO CAO TAI C H ~ N H

QU~
I
Bin thuy&tminh BAo c h tAi ch tnh g i h niEn Qg (tibp theo)

18.

v6n chd s& hiTv

~6du dku n8m nay

V ~ I a8u
I tu
ciia c h i si9 b h
160.000.000.000

Qup d i u tv

Tbgng dv vhn
c6 phhn

phat tri&n
891.344.168

3.167.767.978

L.qj uhuijn sau
thue chua pban
phhi
Cgng
1 5.589.062.646 1 79.648,174.79

?hat hinh & phi&uthu
bing tihi
Lqi nhugn tmng kS,nAy

.

Tinh hinh gbp vhn dibu t b h u sau:
Tmng n h n Cdng ty d i h h Wmh vigc ang v6n diku I" ttr 146.200.000.000 VND I€n
160.000.WOaM)VND tC vi& c h b tdn N n g I& 1.380.000
phi& $6 f h h g v6i rn@h gi8
10.000 VNDIC~
phi& v i gih bhn 18 10.000 V N D / Cphi&u.
~

d

S& tupng & phiku d&ngk3; phat Mnh

~6 I~rqr~g
c6 phieu ph8 thong UiI ph& h5nh

19.

~b Iupg cd

ph6 thbng dang luu hinh

Menh gia c8

dang luu hinh: 10.000VND.

Cac khoQnmFc ngoiti BHng cPn dhi Idtoin

I9a Ngoql tt chc lopl
Dollar My (USD)
VI.

THGNG TIN ~b SUNG CHO CAC K H O W~
QUA HOAT WNGKINH DOAM3 ~th
4

1.

Dmnb thu b8n hang vB cung cap djch vy

C~

N BAY
H TRONG BAO CAO I&T

l a . ~ 8 dounh
n ~rhu
Quf 1 n&mnay

Dmnh thu bhn king hba vA cung ckp djch vy

16. Doanh tiiu bdn hdng vd cung c& dw v p cho cdc Mn Mm quan

WET

C~NG
TY ~6P H ~ N
CMISTONE
NAM
@a chi: ~ A n g8, tba n h i Agrihnk, & 135 d u h g Lac Long QuPn, phuimg NghTa 06, quan d
u~ihy,
thinh ph6 HA NGi
aAo cAo TAI C H ~ N HQ U ~I
Ban thuy6t minh B&ocdo t4i chinh gi.-

....

nitn dQ (tibp theo)
.....

Gia v6n clira hAng h h , cung ckp dich vp

C4ng
3.

Doanh thu bo9t dGng bii chlnh
Out 1 d m t r h

Chenh Iech tjl gi6
Ui tikn g&i kh6ng ky han
C4ng
4.

Chi phi tAi chinh

Chi phi I l i vay
Chi phi di chinh khac

Q@ 1 nim nay
1.350.600.694

*

C?ng

Qujr 1 ngrn nay

Chi phi djch vp mua ngohi
C h chi phi khic
CGng

6

Chi phi quHn ljl doanh ughifp

Quyl nirn nay
Chi phi cho nhin vien
Chi phi vgt lieu quAn 19
Chi phi 88 dhng v h ph6ng
Chi phi khhu hao thi s8n c6 dinh
~ h u &phi
, vB 1e phi
Chi phi djch vu mua ngoii

Chi phi dw phbng

CAc chi phi khac
Cijng I

1.O 18.734.248

Quf 1 nhm truth
80 t ,887,000









V?e

C~NG
N ~6P H ~ N
CMISTONE
NAM
D ja chi: Ting 8, toa nha Agribank, s6 135 &rang Lac Long QuBn, pt~ubgNghTa D6, quen C

thinh ph6 Ha NGi
BAO CAO TAI C H ~ N HQ U ~I

cihY,

~ U

WII thuyet minb BAo cBa tsi chInh g i b ni4a @ (ti&ptheo)

Chc cang cv, dung cy dB dlra vAo sir dpng dupr ph%nbd vAo chi phi theo phumg phip d u h g thing
v6.i thui gian p h h bd khbng quh 2 n8m.

TAi s i n c8 diah h h hinh

TAi sin ch dinh h h hinh dugc th6 hi& theo nguykn gia trir hao rnbn liiy k6. Idguyen gii tii s8n c6
djnh h h hinh bao &rn t o h b4 cLc chi phi mA Cbng ty phii bb ra d6 cb dugc di sin c6 dinh tinh
ddn thbi dikm dua thi sin d6 vAo tqng thii sin dng sir dung. Chc chi phi phit sinh sau ghi nhgn
ban d$u chi duqc ghi tang nguyen gib tAi Gn c6 dinh n6u chc chi phi niy chic c h h lam riing Ipi ich
kinh d trong tumg lai do sir dung t i i s h dd. CAc chi phi phk sinh khdng thba m511dieu kien t r h
dlrqc ghi nh$n 18 chi phi sin xuit, kinh doanh trong ky.
Khi t i i An cd dinh hW hinh dugc bhn hay thanh 19, ngu$n gi6 vA gii tri hao mon lily k& duqc xba
b thu nh$p hay chi phi trong k$.

s6 va lili, 18 phht sinh do thanh Iy duqc ghi nh$n v

TAi sin ch dinh h h hinh duqc khhu hao theo p h m g phip d u h g thing dva tRn thbi gian hfru
dyng u6r tinh. ~6 n5m khiu hao clia chc lcqi t8i dn c6 djnh h i h hinh nhu. sau:
Loai tAi An ch dinh
$h n h
10
NhB cira, v@tkikn tnic
Mhy mdc va hiit bi (*'
03 - 07
Phumg tien vgn di, truy6n &n

06-07'
hi& bi, dyng cw quhn Ij,
04
TPi sHe c6 dinh v6 hlnh

TAi sin c8 dinh v6 hinh dugc th6 hien theo nguysn gi8 trir hao mbn Icy kk.
Nguydn ih tai shn c 8 djnh v b hinh bao &rn toin bQ chc chi phi mii CBng ty phhi b6 ra d6 c6 duqc
t i i sin co dinh tinh ddn thhi diim dua di sin di, v4o mng thii dn dng sir dyng. Chi phi lien quan
d6n t i i sin c6 dinh v8 hlnh phit sinh sau khi ghi nhen ban diu duqc hi nh8n lb chi phi sin xu&
kinh doanh trong ky trh khi c k chi phi nAy ghn liAn vv6i rnpt thi sin dinh vd hinh og th8 v l IPm
tang Ipi fch kinh t6 tu d c thi sin d y .

F

Khi t& s8n cd djnh v8 hlnh duqc Mn hay thanh 19, nguy€n gia vB gia rri haa mbn lay k& duqc x h a
s8 va Igi, 16phht sinh do thanh Iy duqc ghi nh@ vilo thu nh$p hay chi phi trong kjl.

Tai 3 n ch dinh v6 hinh c h Cdng ty bao gBm:
~ i d phdp
p
khai ikkc mrj
Bao ghtoan bb c a chi
~ phi d8 phi1 sinh d6 ch duqc giiyphhp khai thhc rno,
duqc k h h hao tmng vbng 30 nam.
4

8.

ph6p khai t h b

Chi phi xfiy dylg ctv bin dit dang
Chi phi xAy d v g cu bh dtr dang phdn h h cAc chi phi li8n quan trpc tiBp (bao ghm c i chi phi Ibi
vay c6 lien quan phir h vui chinh sich kk toin c6a CBng ty) d6n chc thi sin dang tmng q d trinh
xiy dyng, m6y m6c thi I bi dang lip d# dk phyc vy cho muc dich l n xuht, cho thuB vB quin Iy
ciing nhu chi phi lien quan din viec sira c h h tAi sin ch djnh dang thqc hi&. CAc thi d n niy duqc
ghi nhOn thea gia g b v l khdng duqc tinh khiu hao.

T

9.

C k kho&nnq phPi t~ v i chi phi pbHi t r i
CBc khodn nq phbi tri vH chi phi phhi tri dvpc ghi &&Icho s6 t i h phdi tr4 trong tumg lai lien
qunn &n ha08 h6a vh dich vy dg nhen Bum. Chi phi phii tr5 duqc ghi nh@ dga t d n cAc lrfrc tinh
hpp IS;v&s8 ti&n phii trH.

,
,


C~NG
TY c6 PHXN CMISTONE VI~T NAM
Dja chi: ~ h n g8, tba nhh Agribank, s8 13.5 d u h g Lqc h n g Quan, phubng Nghia D6, qu4n C ~ UcihY,
thinh ph6 H i Noi
BAO CAO T A C
~ H ~ N HQ U ~I
BAn thuy&tminh BSo cho tAi chlnh g i h ni&n4Q (tiip theo)

ViQc phln loqi cic Noin phii t d 18 phhi tri nguui bin, chi phi phii t r i vB phii tri khac duqc thyc
h ien the0 nguyh Gc sau:

Phii trH nguiri bAn phin hnh c6c khohn phhi tr8 mang tinh chit t h m g rnqi phit ssinh tir giao
djck mua hing hba, dich v(r, t8i sin vB ngubi b8n P dun vi d& Ibp v6.i Cdng ty, bao g8m ci
d c k h o h phhi td khi nh$p khiu th8ng qua ngubi nh* Ly thhc.
Chi phi phii tri phin anh cic k h o h phHi trh cho h h g h6a, dich vp dB nhQnduqc tir ngubi bhn
ho$c da cung chp cho nguhi mua nhung chua chi td do chua c6 h6a dm hoac chua d64 h& sa,
tAi lieu k& tohn vh chc khohn phii tri cho ngubi lao bGng v€ tiin lumg nghi phtp, tic khoh
chi phi sin xuht, kinh doanh phii trich tmk.

Phii tri khic phin hnh c8c khdn phHi tr5 khBng c6 tinh thwng mai, khdng lien quan d6n giao
dich mua, bhn, cung dphang h6a dich vp.

vdn grlp cua ckri sr3 hrlu
v6n gop ciia c h l sir h l u dugc ghi nh4n theo s6 v6n thqc t i & g 6 p cia chc cb dhg.
Th#ng du vdn c8 ph&i
Thang du van cd phan duqc ghi nhen theo sb chenh l&h g i h gia phht h h h vB menh gih d phi6u
khi phht hhnh lh dku, phht hhnh bh sung, chhh I&h gi& gi8 tii phht hAnh vA gii tri s8 sich cira
qup vh chu phPn vdn c6a t d i
chuyh d6i khi dIto hgn. Chi phi t v c tikP lign quan
c6
din vi& phit hhnh bb8 sung c6
vB di phit hhnh c6
quy duqc ghi giam thang du v8n ch
ph$n.
11.

Phia

Ipi nhu@

S;
YP

9

*a

#

$!
Lqi nhu$n sau thu& thu nh@pdoanh nghiep dupc phdn phbi cho ck c8 d6ng sau khi dB trich lap c6c
q u ~ t h e o ~ i ~ u l ~ c 6 a C & n g ~ t y c l i n g n h u c 6 c q u i d j n h c l i a p h ~ p l u ~ v i & d ~ ~ D ~ i h3
~i
86ng ph2 duyet.
V i e p h h ph6i Iqi nhu@ncho cic cb dBng duqc c h n h h din c b khdn myc phi tiin t@n$m tmng
Iqi nhu& sau thu6 chua phln ph6i co thk Bnh hulmg din lu&ng tien vB khi nHng chi trA c6 tire nhu
1Bi do dinh gia Ipi 3i An mang di gop vin, 1% do d h h gia lei c4c k h d n rnyc ti&n tc, ~ a c6ng
c
cy
trli chinh vB cAc kh&n mpc phi tiin te khac.
,. .

~6 tirc duqc ghi nhen 18 nq phHi td khi duqc Dgi h4i d6ng c8 d6ng phi duyet,
Ghl nhQndoanh thu vA thu ah#p

Doanfa thu bdn hdng hod, t h h h phdm
Doanh thu bin hing hba, thinh phhn duqc ghi nhan khi dhng thiri th6a m8n & di&uk i b sau:
Cang ty dB chuy6n giao phin lh rbi ro vB Iqi ich gh li&n vai tquykn s u h h shn phhn hobc
hhg h6a cho ngubi mua.
C3ng ty khdng cbn nim gi0 cpykn quin I$ hing h6a nhu ngubi sd hi?u l n g hba hoac quy&n

ki6m soit hhng h6a.
Doanh thu duqc x h dinh tuung dBi chh chin. Khi hgp d8ng qui djnh ngubi rnua duqc cpy&n
tri lai sin phbn, hhng hob, dg mua theo n h h g &i$u ki& cp thi, doanh thu chi duqc ghi nh&
khi 'nhhg diku kien cy the 86 kh6ng chn t6n @i v B ngubi mua khbng dugc quyin tr6 Igi sin
ph%rn,hing hoi (trir trulmg hgp khhch hing ci, quy6n t r i Igi hhng h6a dudi hinh t h k d6i lgi d&
lhy hhng hba, dich vy khdc).


C~NG
TY co P H ~ N
CMISTONE V I NAM
~
Dja chi: in^ 8, toa nhA Agribank, 56 135 d u h g Lqc Long Quln, phuhg Nghia D8,qugn C ~ ~
U i i ~ ,
thhnh phh Ha Nai
BAO CAO TAI C H ~ N HQU 1 i
B i n thuy6t minh B4o cAo tAi chlnh giih mien do (ti&ptheo)

CBng ty dI h@c SE thu duqc Iqi ich kinh t i tir giao dich bhn hhng,

Xh dinh duqc chi phi lien quan din giao djch bin hhg.
~ i d nMi,
~ i & Inl i duqc ghi nh4n t e n cu sir thbi gian vA Igi suht thvc t$ tbng kjl.

~d tcPc vti I@

nkugn drcpc c h h

~6 tuc v i lqi nhuen dupr chia duqc $hi nhln khi CBng ty duqc y y € n nh(n c6 t(rc hoac 1qi nhuln
tir vi@ gbp v6n. ~8 tirc dugc nhgn Mng c8

chi duqc theo dai s6 luqng c6
t b g them,
kh6ng ghi nh$n gi8 trj c8
13.

nhan duqcld~rqcghi nh* the0 menh gi8.

Chc khoHn giQmt& doanh thu
Chc khofin gilm trir doanh thu bao gbm chikt khdu thumg mgi, giim gih hhng MI,
hang M n bj trh
lqi phht sinh cQngkjr tieu thv dn p h h , hang hba, djch vy duqc di6u chinh giAm domh thu cOa kjl
phht sinh.
Tnrirng hqp sHn ph6m, hang hoi, djch vy b3 tiiu thy tir cac kkjl t r u k , d6n ky niy mdi phht sinh
chi& khiu thumg mai, giim gi8 h h g b5n, tri Igi thl duqc ghi giam doanh thu theo nguy6n tic:
~ k kuh d n giim gi6, chikt khiu thumg mqi, tr6 Igi phit sinh tnrbc thdi di8m phat h h h Bao
cao t i i chinh giOa nien do: ghi giam doanh thu t e n Bao cio tAi chinh giUa niin do c h ky nsy.

kh& giim gii, chi& khiu thumg m ~ i t,r i Igi phht sinh sau thbi dikm ph5t h h h BBb c b
thi chinh g i h niin 86: ghi giam doanh thu t&n Bio cia thi chinh gitia ni&n dQ ciia ky sau.

N&U

14.

Chi phi di vay

Chi phi di vay baa &rn IBi tikn vay v i d c chi phi khhc phht sinh lidn quan tqrc tihp den chc kh&
vay.

Chi phi di vay dugc ghi nhbn vAo chi phi khi phAt sinh. Tmh! h q chi phi di vay lien quan twc

ti& dkn vi& diu t u x4y dvng hoac sin xuit t i i sin db dang can c6 mqt thbi gian d l dhi (&n 12
thhng) d i ci, t h i d m vrlo s(r dvng theo mvc dich dinh tnr6.c hoac bin thi chi phi di vay nb duqc
tinh v i o ggi8 trj cSa thi sh 66. D6i vhi k h d n vay ri&ngphvc vy viec x&y dyng tAi s h c8 dinh, Gt
d@ngsin diu tu, IBi vay duqc vhn h6a k6 cB khi thbi gian x5y dmg du&i 12 thing. C i c kho511thu
nhep phht sinh tSr vi* diu tu @m thbi chc khoAn vay Buqc ghi gihm nguybn gi4 tii sin ci, l i h
quan.

di v&i cac khoin v6n vay chung trong dir c6 slir dung cho myc dich dAu tu xiy d w g ho#c sin xuh
di d n db dang thi chi phi di vay v6n h6a duqc xac djnh theo t
j 16 v6n h6a dbi vui chi phi lily k8
binh quin gia quy$n phht sinh cho viec diu tu xiy dung ca bhn ho#c s6n xuit l t i dn 86. Tj,18 v6n
hba d v tinh theo @ le IBi suat binh qu5n ggi quy&nccS cac khoin vay chlra ti+ trong ky, ngoqi trir
c8c kh&
vay r i b g biet pphyc vy cho myc dich hinh t b h mat thi sin cy thk.
15.

C4c khoin chi phi

Chi phi I i nhifng khoin I h giHm Iqi ich kinh ti duqc ghi nh* ~i thdi dikm giao djch phit sinh
how khi cb kh8 nang tuang d6i chhc chin sG phht sinh trong tuong lai khBng phPn biet _t chi tikn
hay chtra.
C5c khoin chi phi vB khoh doanh thu do no @o ra phii dlrqc ghi nhfm ding thui theo nguykn the
phQ hqp. Trong tnrbng hqp nguy6n &c phh hqp xung dGt v&i nguyen t
h th8n wng, chi phi d ~ r q c
ghi nhgn can cir vllo bin chht v i qui djnh c8a &c chuh mvc k8 toin d6 dim b h ph&n bnh giao
dich mot c h h trung thlyc, hpp 19,


C~NG
TY ~6P H ~ N

CMISTONE V I NAM
~
Dja chi: ~ i n 8,
g t h nhA Agribank, s6 I3 5 d u h g Lqc Long Quln, p h u h g NghTa D6, qusn C ~ GU~
thdnh ph6 HA NOi
BAO CAO TAI C H ~ N H
Q U ~I
B i n thuy&t mminh Bho cdo Chi chlnh g i h ni2n 136 (tikp theo)

A~,

Chi phi thug thu nh$p doanh nghiep bao ghm thu&thu nhgp hiin hank va thu&thu nhap hoan lqi.
~ h u dthu nh#p kien hinh
~ h u tku
k nhgp hien hinh I$ k h o h thuk dugc tlnh dw
thu nhap tinh thuk. Thu nhsp tinh thu6
chenh I@h so vdi Iqi nhu$n kb tohn 11do diBu chinh tic kh& chenh I e h tqm thbi giOa thuk vB k$
t d n , cac chi phi khdng dlrgc trir cdng nhu dieu chinh dc khoh thu nhgp kh8ng phhi chiu thud vzl
cic k h d n 18 duqc chuyin.

~ h thu
d r~li@p
hodm lpi
~ h u kthu nhap h o h 4i la k h h thu&thu nhgp doanh nghiep d phii nQp ho$c s€ duqc h& lai do
chenh Iech Q
III t h g~i h gii tri ghi d cua tai shn va nq phhi t d cho myc dich
B h & t i i chinh
va ca sir tinh thug thu nhgp. ~ h u thu
6 n ~ hoh
p [+i

phhai trh d u ~ cghi nh#n cho &t c5 &c khoh
chenh I&h t+m thbi chiu thu6. Tii sin thu& thu nh$p hogn lgi chi dugc ghi nh@ khi chic c h h
trong t m g lai s t ctr Igi n h m tinh thu&dk stl dyng nhSng chenh lech tam thbi Buqc khau trir nay.
Gi6 trj ghi sb c h tii d n thu& thu nhap doanh nghitp h&n lgi dugc xem x6t Igi vlo ngay kit thlc
k j kk toan vA st2 dupr ghi gism dkn m(rc dim bho chic chin c6 66 lpli nhu(n tinh thuk cho ph$ Iqi
ich clia mQt
hoac toAn 6 t i i sin thu& thu nhap h o h lqi iulrqc sir dyng. Cac tii shn hue thu
nhep doanh nghiep hoiin lqi chua duqc ghi nhan t r u h Uiy dvqc xem xdt21pi vllo nghy k i t thljc kS,
kk t d n v i duqc ghi nhhn khi chic chin cl, dG Iqi nhu$n tlnh thug d6 cd the sir dyng d c thi d n thu&
thu nh@ph d n lqi chua ghi nhan nay.

Tii s i n thu6 thu nhbp hoiin lai vP thu6 thu nhgp hoh lqi phiti tri dcrqc x k dinh theo thui suht dv
tinh & i p dung cho n8m tai sin duqc thu h8i hay n q phai td dlrqc thanh t o h dm tr6n chc mirc
thud suit c6 hi$u lyc @i nghy .k& thhc kp k& toin, ~ h u thu
k nhgp hofi lai duqc ghi nh@nvb B b
d o kgt qu8 hoqt d+ng kinh doanh vB chi gh i trqc tiip vao v6n chi sir h h khi khdn thuk db liin
quan din cic kh& muc duqc ghi thing vio v6n chG s u h h ,

TAi d n thu4 thu nh@phoZn lai vA nq thud thu nl@p hoiin lqi phhi trh duqc bh trir khi:
CBng ty cb quy6n hqp phip duqc bh trir g i h thi sin thu6 thu nh$p hien hhnh v&i thuh thu nh4p
hien hhnh ph5i n6p; vh
Chc tii s5n thus thu nhap hoHn Igi vB thue tbu nhap h d n lai phhi trk nAy Iiin quan dkn thui thu
nhep doanh nghiep duqc quin Ij biri chng mat cu quan thu6:
- D B ~v6i cung mot dun vi chi" thu8; h@c
Cbng ty dg djnh thanh tobn thue thu nh#p hien hanh phii tri va di san thuk thu nhgp hien
hhnh t&n cu sb thuhn hoac thu h6i tii d n d6ng thbi vui vi& thanh tohn nq phai trA trong
t h f kj. twng isi khi ch khohn trpng y&u cira thui thu nh& h o h lai phhi td ho$c tii sin
thue thu nh@ph d n lgi duqc thanh toan ho$c thu h8i.

-

17.

E n lien quan
Cac bbn duqc coi 18 lien quan nbu mot E n c6 kh8 nang kikm soht hoac c6 h h h u h g dang k6 &hi
vbi Mn kia trong viec ra quy&tdinh h c chchinh shch tAi c hinh va hoqt dong. Cac E n cOng dugc xern
la bin lien quan n6u cung chiu s(r ki&msoat chung hay chju Hnh hubng dhng ka chung.

Trong viec xem x6t m6i qwn h@ciia cac E n lien quan, bin chit cca m8i quan he duqc chL trqng
nhidu hm hinh thirc phip 19.