Báo cáo tài chính quý 1 năm 2016 - Công ty cổ phần CNG Việt Nam

PETROVIETNAM

CNG

CONG TY CO PHAN CNG VIVI' NAM
Dtri:eng s6 15, KCN Phu MS, I, Huy0 Tan Thanh
Tinh Ba Ria- Vting Tau
Ma so thue: 3500800828

BAO CAO TAI CHiNH
QIA" I NAM 2016
Bao gom:
- Bang can ci6i k6 toan
- K6t qua san xuAt kinh doanh
- Bao cao luu chuy6n ti6n t"
- Tinh hinh thkrc hi@-inghia vu voi Nha nuot
- Thuy6t minh Bao cao tai chinh

Wing Tau, ngay 14 thang 04 nam 2016


mAu s6 B 01/CDHD - DBKLT

CONG TY CO PHAN CNG VItT NAM

Banh hanh theo TT so 200/2014/TT -BTC ngay
22/12/2014 clic: BO Tai Chinh

Du mg so 15 Khu Cong nghi0 Phil My 1,
14u5fri Tan thanh, Tinh ea Ria - Mang tau

BANG CAN DOI KE TOAN
T4i ngay 31 thing 03 narn 2016
MAU B 01-DN
Dan vi: VND
TAi sAn

MA s6

Thu), et min h

SO dau ky

SO cuOi ky

A. TAI SAN NGAN HAN
I. TI N V CAC KHOAN T ONG 0 ONG
TIEN

100

373,572,397,500

465,633,340,617

110

211,451,295,896

1. Tien
2. Cac khoAn tuang duang tien

111
112

6.

47,051,295,896

281,710,813,4 0
32,310,813,4 0

164,400,000,000

249,400,000,010

IL DAU T11 TAI CHINH NGAN HAN
1. Dau tu Am giU den ngay dao hart

120
123
129

7.

2. Du phong giarn gia dau tu ngAn han

III. CAC ICHOAN PHAI THU NGAN HAN
1. Phil thu dm khach hang
2. Tra truac cho ngutri ban ngiin han

13,000,000,110
13,000,000,010

129,891,985,600

130
131

125,166,265,776
704,893,150

132

135,602,339,0 9
132,158,317,3 4
4,945,987,3 1

(3,252,184,595)

1,750,218,8 9
(3,252,184,5 5)

24,896,407,422

26,446,863,

24,896,407,422

26,446,863,9 0

150

7,332,708,582

8,873,324,208

1. Chi phi tra truac nig& han

151

6,442,568,831

8,347,026,069

2. Thue GTGT &sac kheu tit'

152

888,056,930

524,215,318

3. Thue va cAc khoAn khac phai thu NhA nuac

153

2,082,821

2,082,821

4. Ili san ngin han khic

155

B. TAI SAN DAI HAN

200

191,280,961,912

178,162,866,5 4

I. CAc khoAn phAi thu dAi han

210

936,000,000

936,000,0 i 0

1. Phai thu dAi ban dm khAch hang

211

-

-

2.Tra trmac cho ngutri ban dai han

-

-

3.Ven kinh doanh a dan vi tivc thuQc

212
213

4.Phiti thu did han khAc

216

5.1Dy phong phai thu dal han kho dOi

219

IL TAI SAN CO DINH

220

1. TSCD tau hinh

3. CAc khoAn phai thu ngin han khAc
4. Dy phong phiti thy ngin han kh6 doi

136
137

IV. HANG TON KHQ

140

1. Hang thn kho

141

V. TAI SAN NGAN HAN KHAC

8.

9.

14.

7,273,011,269

-

936,000,000

936,000,0

183,935,211,429

170,817,116,

221

183,578,556,340

170,390,481, :1

- Nguyen gia

222

706,186,972,200

679,452,127,

- GiA tri hao mOn lOy ke (*)

223

(522,608,415,860)

(509,061,645,8

2. TSCD thue tai Chinh

224

- Nguyen gia

225

-

- Gia tri hao mon 10y ke (*)

226

-

3. TSCD vo hinh

227

356,655,089

- Nguyen gia

228

1,009,806,700

1,009,806,

- GiA tri hao mon lily Ice (*)

229

(653,151,611)

(583,172,4

IV.TAI SAN DIfl PANG DAI HAN

240

-

1. Chi phi xay dung ca ban d6 dang

242

-

VI. TAI SAN DAI HAN KHAC

260

1.Chi phi tra truck dal han

261

2. Tai san thue thu nh6p holin 131

262

3. TM sin dAi han khAc

268

TONG CQNG TAI SAN (270=100+200)

270

10.

6,409,750,483

-

426,634, •56 I

6,409,750, ' 8

12.

6,409,750,483

6,409,750,'

564,853,359,412

1
643,796,207,161


NGUON VON

MA s6

Thuyet minh

s6 du Ic.,

sO cuOi kJ,

A. Ng PHAI TRA (300*310+330)

300

185,845,761,944

245,059,826,377

I. NV NGAN HO

310

145,329,042,456

201,176,465,912

I. Phiti tra ngutri ban ngin han

311

60,552,829,059

100,003,964A75

2. Ngtrtri mua tra den traffic ngin han

312

572,298,911

3. Thue va clic khoin phai nOp Nhit nuerc

313

4. Phai tra ngutri lao dOng

14.

-

7,289,739,152

7,050,802,250

314

12,989,870,324

9,890,753,381

5. Chi phi phai tra ngin non

315

19,636,639,107

1,462,174,315

6. Phii tra nOi b0 nglin han

316

7. Cac khoan phai tra, phai nOp ngan Nut khac

319

8. Vay va no thue tai chinh ngin htui

320

9. Quy khen thutng, ph(ic loi

322

H. NO DAI H4N

330

1. Phil tra nOi b0 dai hart

335

-

-

2. Phai tit dai han khic

337

-

-

3.Vay vi nq thue tai chInh dai han

338

33,562,271,849

36,928,912,826

4. Quy ph& trien khoa hoc va ding nghe

343

6,954,447,639

6,954,447,639

B. VON CHU SO HIYU (400=410+430)

400

379,007,597,468

398,736,380,784

I. VON CIII) SO En

410

379,007,597,468

398,736,380,784

1. Visn dilu tu cult chi sa hUu

411

270,000,000,000

270,000,000,000

2. Tilting du v6n c6 phan

412

1,695,680,000

1,695,680,000

3. Quy khac

420

9,179,045,649

9,179,045,49

4. C6 phieu quy

415

(3,270,000)

(3,270,000;

-

13.

2,644,141,991

43,098,147,358

41,643,523,912

38,121,860, 56

15.

-

40,516,719,488

1,548,764,177
43,883,360,465

5. Quy du tu ph& trien

418

46,226,828,725

46,226,828,725

6. Lori nhuen chua phan phei

421

51,909,313,094

71,638,096A10

II. NGUON KINH PHI VA QUI' KHAC

430

TONG CONG NGUON VON (440=300+400)

440

564,853,359,412

643,796,207,161

Vang tau, ngay49 thing 04 aim 2/1
Ngwtri 14p

Ke toan trtrerng

Tan Ngnc Lan

Nguyen Manh Hung

Giam dew


MAu s6 B 02 - DN
Banh hanh theo TT s6 200/2014111'

CONG TY CO PHAN CNG VIT NAM
Dung so 15 Khu Ong ngh4 Phil My 1,
HuyOn Tan thanh, Tinh Ba Ria - Nang tau

gay

22/12/2014 caa Bp Tai Chinh

BAO CAO KET QUA HOAT HANG SAN XUAT KINH DOANH
Quf) 1 nam 2016
LuS, ke tir dau [tam den runi kv

Chi tieu

, Thuset
NIA so
'

minh

1. Doanh thu gap

() I

2. Doanh thu thuan

I7.

Ki' Blare

lqf nay

Nam trirarc

Nam nay

206,661,964,924

210,565,199,826

206,661,964,924

210,565,199,826

10

206,661,964,924

210,565,199,826

206,661,964,924

210,565,199,E 26

3. Gift v6n hang ban

11

161,627,312,977

163,985,144,343

161,627,312,977

163,985,144,343

4. Lqi nhuan gOp

20

45,034,651,947

46,580,055,483

45,034,651,947

46,580,055,483

5. Doanh thu hog Ong al chinh

21

18.

1,903,246,369

1,849,173,690

1,903,246,369

1,849,173,690

6. Chi phi tai chinh

22

19.

1,680,779,530

1,423,280,577

1,680,779,530

1,423,280,577

- Trong,16: Chi phi lai vay

23

1,680,779,530

1,364,037,459

1,680,779,530

1,364,037,459

7. Chi phi ban hang

25

4,506,764,052

4,923,320,729

4,506,764,052

4,923,320,729

8. Chi phi quan ljt doanh ngl-ii0

26

14,743,341,763

14,193,588,197

14,743,341,763

14,193,588,197

9. Lqi nhuan thuan tir hoot Ilan kinh
doanh

30

26,007,012,971

27,889,039,670

26,007,012,971

27,889,039,670

10. Thu nhap khic

31

20,899,091

8,927,271

20,899,091

8,927,271

11. Chi phi khic

32

383,323,092

12. Lqi Moan kW (40=31-32)

40

(362,424,001)

13. Tang !pi nhuan ke toan trtreic thug

50

14. Chi phi thug TNDN hian hanh

51
52

16. Chi phi thui TNDN florin lai
15. Lqi Allan sau thug thu Map
doanh nghip

60

20.

-

383,323,092
(362,424,001)

8,927,271

8,927,271

25,644,588,970

27,897,966,941

25,644,588,970

27,897,966,941

4,873,862,786

5,398,980,720

4,873,862,786

5,398,98b,720

20,770,726,184 1

22,498,986,221

-20,770,726,184

22,498,986,221

Ong tau, 'way" thong 04 nam 2 6
Ngiroi lap

Tran Ngcec Lan

the Man trub.ng

Nguyen Manh Hung

lam dOc


CONG TY CO PHAN CNG VIVI' NAM

Mau st; B 03 - DN

Du6ng so 15 Khu Cong nghi0 Phu MS/ 1,
Huy@l Tan thanh, Tinh BO Ria - Viing tau

Banh hanh theo TT so 200/2014/TT -BTC ngay
22/12/2014 caa Bq Tai Chinh

BAO CAO LUt CHUYEN TIEN TE
Cho kjf hoat dijng tir ngay 01/01/2016 den 31/03/2016
Dorn vi: VND
CHI TIEU
Ma s6

CHI TIEU

Lay lie tir dAu nam den can quy nay
Ky trutrc
Ky nay

I. LUU CHUYEN TIEN TID. HOAT DQNG KINH DOANH
1. Lyi nhuOn trtrov thue

01

25,644,588,970

27,897,966,941

2. Ditu chinh cho cac khoan:
Khciu hao red san ca dinh
Cac khoan du phong
Chenh ldch tY gia hai dodi chua thvc hi'dn
Chi phi 1c7i vay
Thu nhap tit tidn gici
3. Lai (La) kinh doanh trtrac thay d6i von ltru dOng

02
03
04
05
06
08

13,616,749,131

14,351,437,509

1,680,779,530
(1,903,246,369)
39,038,871,262

1,423,280,57
(1,849,173,69 )
41,823,511,33

09
10
11
12
13
14
15

10,263,605,505
1,550,456,478
(15,740,224,848)
1,904,457,238
(1,681,380,201)
(6,453,850,602)

15,982,266,81
8,288,382,90
(23,027,534,05
2,010,901,86

(1,467,801,69
(5,513,033,08

Tien chi khcic cho hoat (tang kinh doanh
Luu chuyen tien thuan tir hoat dOng kinh doanh

16
20

(6,273,646,000)
22,608,288,832

38,096,694,08

H. LUU CHUYEN TIEN TIT HOAT DQNG DAU TU.
1. Titn chi fit mua sin.' tai san c6 dinh
4. Titn thu h6i tir dau ttr
5. Thu !Ai tien giri
Luu chuyen tien thuAn tir hoot Ong clan to

21
25
27
30

(26,734,844,499)
13,000,000,000
1,711,034,514
(12,023,809,985)

(9,089,460,112)
(13,000,000,00Q)
1,614,012,87
(20,475,447,234)

2. Titn vay ng&ri han, dai han nhan duvc
3. Tit'n chi tra no g6c vay
4.Da tra tien c6 tire
Luu chuyen tien thuan tit. hot Ong tai chinh

33
34
36
40

10,425,360,000
(10,270,337,421)
(80,999,019,000)
(80,843,996,421)

(39,657,081,72 )
(53,999,346,00C)
(93,656,427,726)

Luu chuyen tien thuan trong kj,

50

(70,259,517,574)

(76,035,180,87)

Tien va twang dtrung tien au nam/14

60

281,710,813,470

Anh hutmg dm thay dtii ty gia quy d6i ngo4i to
Tien Nth twang dirovg tien ctotti kj,

61
70

211,451,295,896

288,734,892,821
(20,564,560)
212,679,147,381

Tang, giam cac khoan phcii thu
Tang, giam hang ton kho
Tang, giam cac khoan phai tra
Tang, giam chi phi tra truac
Tien IN vay cla tra
Thue thu nh Op doanh nghiep da nap
Tien thu khoc ter how clOng kinh doanh

III. LUU CHUYEN TIEN TilHOAT DQNG TAI CHINH

Nguiri 14p bieu

Ke loin Truirng

yang tau, ngay./9 thdng 04 natn 2016
jam 06c
0.cp,o32oo

•

CONG TY
CO PI-CAN

,CNG
NAN
Trhn Ngoc Lan

Nguyen Mph Hung

Ay

ostP

n Mtn

HT BAO

4

CONG TY CO PHAN CNG VItT NAM
Being so 15 Khu Cong nghi0 Phu. My 1,
HuAn Tan thinh, Tinh Ba Ria - Wing tau

BAO CAO TINH HiNH THU'C HItN NGHIA VU V61 NHA NUbC
Tu ngay 01/01/2016 egn ngay 31/03/2016
CHI
TIEU

NOI DUNG
I. Thue
1. Thue GTGT hang ban nOi dla

SO DAU KY PHAI So PHAT SINN NO
N6 P
TRONG KY

SO PHAT SINH
CO TRONG KY

So PHAT SINH
NO LUi' KE

10

6,524,504,111

15,080,077,186

15,204,981,896

15,080,077,186

11

265,469,968

6,372,458,562

4,526,052,099

789,685,286

23,114,270,009

(524,215,318)

Thui GTGT dciu ra (33311)
Thug GTGT dau vito (13311)

6,372,458,562

4,526,052,099

2,111,876,431

20,904,021,934

23,114,270,009

20,904,021,934

2,999,933,361

(16,741,811,447)

(16,377,969,835)

(16,741,811,447)

(16,377,969,835)
1,544,013,030
6,453,850,602

3,988,876,612

2,681,066,165

300,929,179

15,204,981,896

6,399,599,401

3. Thue thu nh4p doanh nghi4p

15

(2,082,821)
5,568,864,428

1,544,013,030
4,873,862,786

1,544,013030
6,453,850,602

4. Thu thu nh:ap ca nhan

16

692,252,536

2,289,742,808

2,681,066,165

1,544,013,030
4,873,862,786
2,289,742,808

5. Thu4 tai nguyen

17

6. Thue lila dit

18

6,524,504,111

15,080,077,186

15,204,981,896

15,080,077,186

19
20

II. Cic khoin phii Op khic

30

1. Cie khan phu thu
2. Cie khoin phi, 14 phi
3. Cac khofin khac

31
32
33

TONG CONG

40

SO CON PHAI
Nop cuoi KY
6,399,599,401

12

8. Cac loaf thue khic

CO Lui, Kt
15,204,981,896

2. Thue GTGT hang nhal3 khitt

7. Tien thue dit

SO PHAT SINH

Nproi Iap

Ke toan truirng

',Van Ngne Lan

C
Nguyen Manh Ming

(888,056,930)
(2,082,821)

ngir/.9 thdng 04 ndm 2016
Giant diic

5

!Wu s6 B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/0 4
cua BTC)

CONG TY CO PHAN CNG V1 CT NAM
Duang so 15 Khu Cong nghiep Ph0 My I,
Huyen Tan thanh, Tinh Ba Rja - \lung tau

BAN THUYET MINH BAO CAO TAI CHINH
Qui' / 10111 2016
1. THONG TIN KHAI QUAT
Hlnh thlrc ser Mtn von
CEng ty Co ph& CNG Viet Nam (gqi tit la "Cong ty") duqc thanh lap tai Viet Nam vai thbi gian hoat dOng trong yang 20 nam theo Giay Chirtig
ate co dong chinh cua Cong ty tai thai diem ngay 31 than 03 nam 2016 la T6ng Cong ty Khl Viet Nam- CTCP (so hUu 56%). Cac co dOng a sa
hau 44% von co (long.
CEng ty duqc thanh lap nham thuc hien du an Chiet nap khi thien nhien (goi tit la du an "CNG Viet Nam") vat thai gian hoat dOng dm du an 0 am
ke tit ngay 28 thing 5 nam 2007.
Tong s6 nhan vien cua C8ng ty tai ngay 31 thing 03 nam 2016 la 226 ngtrtri (tai ngay 31 tilting 12 nam 2015: 226 ngtrbi).
Host dOng chinh

Hoat dOng kinh doanh cua CEng ty la san xuAt, chiet nap !chi thien nhien CNG, LNG va LPG, quy m8 50.000.000 m3/nam; cung cap cac chchI cat
tao, baoduang, sirs chits, lip dat cac thiet bj chuyen d6i cho cac phucmg flan six dung nhien lieu khi thien nhien CNG, LNG va LPG; kinh doarh fch
vu van chuyen Ulf CNG, LNG va LPG va kinh doanh cac nhien lieu lchac theo quy djnh cua phap lust; cung cap djch vu xay dung, lip dat, cao
dutmg, saa chOh Ong trInh kit mua ban va cho thue thiet bf cOng nghiep phuc vu cOng trinh khi.
Hoot dOng chinh cua Ung ty la san xuat, chiet nap khi thien nhien CNG, LNG va LPG.
2. CO SO LAP BAO CAO TAI CHINH VA NAM TA! CHINH
Co sty 1#p bin ctio tAi chinh
Bit° cao tai chinh kern theo duqc trinh bay bing DOng Viet Nam (VND), theo nguyen tic gia g6c va phir hqp vat chuan muc ke toan, the dO kt an
doanh nghiep Viet Nam va cac quy djnh phap ly 0 lien quan den viec lap va trinh bay bao cao tai chinh.

Cac bao cao tai chinh kern theo khOng nham phan anh tinh hinh tai chinh, ket qua hoat dOng kinh doanh va tinh hinh Itru chuyen tien to theo cac
nguyen tic va th8ng le ke toan duqc chap nhan chung tai cac nuac Ichac ngoii Viet Nam.
Nam tai chinh
Nam tai chinh cua Cong ty bat clau tir ngay 01 thang 01 va ket tithe vao ngay 31 than 12.
3.

CBE DO KE TOAN AP DUNG
Ngay 22 than 12 nazi 2014, BO Tai chinh a ban hanh Th6ng to s6 200/2014/TT-BTC ("Thong tu 200") huang clan ap dung the del ice to: ho
• uy
doanh nghiep. Thong tu nay se 0 hieu luc cho nam tai chinh bit dau vao hotic sau ngay 01 thang 01 nam 2015. Thong tu 200 thay the cho
6
djnh ve the dO ke toan doanh nghiep cua BO DV chinh ban Minh theo Quyet djnh s6 15/2006/QD-BTC ngity 20 than 3 nam 2006 va Then
244/2009/TT-BTC ngay 31 thang 12 nam 2009.

4.

TOM TAT CAC CHINH SACH KE TOAN CHI) AU
Sau day la cac chinh sach ke toan chit yeu duqc Gang ty ip dung trong viec lap bao cao tai chinh:
Ifac tinh hi twin

Viec lap bao cao tai chinh tuan tilt) theo chuan muc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy djnh pilaf) ly 0 lien quan den vie• lap
va trinh bay bao cao tai chinh yeu cAu Ban Giant doe phai cb nhang titre tinh N/A gia djnh arth huang den s6 lieu bao cao ve cong nq, till sin Va iec
trinh bay the Ichoan Ong nq va tai san tiem tang tai ngay ket thitc oleo dO Ice toan cung nhu cac s6 lieu bao cao ye doanh thu va chi phi trong su6t
tai chinh. Mac du cat uac tinh ke toan duqc lap bang tit 0 su hidu biet cua Ban Giam d6c, s6 thuc to phat sinh cG the khic vat cac atm tinh, gia jnh
dat ra.

6


Mau so B 09-DN

(Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014
cua BTC)

CONG TY CO PHAN CNG VICT NAM
Duang s6 15 Khu Cong nghiep Phu My 1,
Huyen Tan thanh, Tinh Ba Rja - Yang tau
Tien Ira cac khoin twang dtrang tien

Tien va cac khoan tucmg ducrng tien bao g6m tien mat tai quy, cac khoan tien giri kitting ky hen, cac khoan dau to ngan han, c6 kha nang thanh khoan
cao, de clang chuyen del thanh tien va it rill ro lien quan den viec bien dOng gid trj.
Hang ton kho
Hang ten kho dugc xac djnh tren co sa gia thap hon giOa gia g6c va gia trj thuan c6 the thuc hien dugc. Gia g6c hang ten kho bao g6m chi phi ng en
vat lieu trtm tiep, chi phi lao dOng true tiep va chi phi san xuat chung, neu c6, de c6 dugc hang ton kho 0 dja diem va trang thdi hien tai. Gia g6c Oa
hang ten kho dugc xac djnh theo phuong phdp binh quan gia quyen. Gia trj thuan co the thuc hien dugc dugc xac djnh bang gia ban trac tinh trir cac
chi phi uac tinh de hoan thanh san pham ding chi phi tiep thj, ban hang va phan phei phat sinh.
Du phOng giam gia hang ton kho dugc trich lap cho hang I6i thari, hOng, kern pham chat va trong truang hgp gia ghi s6 cila hang ton kho cao han gia
trj thuan c6 the thuc hien dugc tai thCri diem kat thiic nien d6 Ice toan.
Tai san co djnh hfru hinh va khAu hao
Tai san c6 djnh hau hinh dugc trinh bay theo nguyen gia tit gid trj hao m6n lay ke.
Nguyen gid tai san c6 djnh ham hinh bao gom gid mua va toan be cac chi phi khac lien quan truc tiep den viec dua tai san vao trang thai san sans sir
dung.
Tai san c6 djnh haw hinh dugc khau hao theo phuong phap duang thang dua tren thai gian him dung uac tinh, cu the nhu sau:

So nam
10-25

Nha xtreing va vat kien trtic
May m6c thiet bj

3-6

Thief bj van phOng

3-4

Phucmg hen van tai

3-8

Titi san CO djnh vo hinh va khilu hao
Tai san co djnh vo hinh the hien phan mem ke toan va phan mem quan ly nhan su tien luong. Tai san c6 djnh vo hinh dugc trinh bay theo nguyen gia
trir gid trj hao mon lay ke. Cac phan mem nay dugc phan bit theo phuong phap clueing thang fir ba nam den mu6i nam.
Chi phi xay ding ca ban del dang
Cac tai san dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, quan trj hoac cho bat ky muc dich nao khac dugc ghi nhan theo gia
g6c. Chi phi nay bao gom chi phi djch vu va chi phi lai vay c6 lien quan phu hap vai chinh sach ke toan ctia Cong ty. Viec tinh khau hao cua ca tai
san nay dugc dp dung giong nhu vai cac tai san khac, bat dau fir khi tai san a vao trang thdi san sang sir dung.
Chi phi tra &vac
Chi phi tra truac the hien s6 tien nhugng quyen thue dat, dugc phan b6 vao boo cao ket qua hoat dOng kinh doanh theo phuong phap du6ng th
trong thai han 3 nam.
Quy phat trien khoa h9c va cong nghe

a

sir dung cho (tau to nghien c/ru khoa hoc va phat trien cong ngh'e Oa
Quy• phat trien khoa hgc va cong nghe cua doanh nghiep dugc trich lap chi
trich tot da la 10% thu nhap tinh thue hang nam truac khi tinh thue thu nhap doanh nghiep va tit)/ thuc vao quyet djnh cua HOi d ng
Cong ty.
Quan trj va Ban Giam d6c hang ram.
Ghi nhiin doanh thu
Doanh thu ban hang dugc ghi nhan khi dOng th6i thOa man tat ca rain (5) dieu kien sau:

(a) Cong ty da chuyen giao phan lan rui ro va lgi ich gait lien vai quyen so hau san pham hoac hang h6a cho
ngutri mua;
(b) Cling ty kh6ng con nam giO quyen quan ly hang h6a nhu ngutri ser hau hang h6a hoc quyen kiem sodt
hang Ma;
(c) Doanh thu dugc xac djnh tuong doi chac chan:
(d) Cong ty se thu dugc Igi ich kinh to tir giao djch ban hang: va
(e) Xac djnh dugc chi phi lien quan den giao djch ban hang.
Lai teen 01
Lai tien giri dugc ghi nhan tren co ser don tich, dugc )(de djnh tren se du cac tai khoan tien giri va lai suAt ap dung.

7


CONG TY CO PHAN CNG VItT NAM
Dubng s6 15 Khu COng nghiOp Phil my 1,
Huyen Tan thanh, Tinh BA Rja - Viing tau

Miu s6 B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/20 4
dot BTC)

Ngooi tO
CEng ty ap dung xir ly chenh lOch gia theo huOmg dm dm Chain mvc kd loan Viet Nam so 10 (VAS 10) "Anh huang cua viOc thay dOi ty gia h6i
doai" va Thong tu s6 179/2012/TT-BTC ngay 24 thing 10 nam 2012 dm BO Tai chinh quy djnh ye ghi nhdrt, dimh gia, xit lY cac khoan chenh lec t9
gia hoi doiri trong doanh nghiOp. Theo do, cac nghiep vu phat sinh bang ngoai to dugc chuyen doi theo gid tai ngay phat sinh nghiep vu. S6 du cac
khoan muc tien ti; co gOc ngoai to tai ngay kdt thitc ky ke town dugc chuydn d6i theo ty gia tai new nay. Chdnh tech gia phat sinh dugc high an
vao bao cao lc& qua hoot dOng kinh doanh. Lai chenh loch ty gia do &nit gigi lai cac so du tai ngay ket thilc ky ke town kheing dupe dung dd chia ho
cac co &mg.
Chi phi di vay
Chi phi di vay lien quan trrc tiep den viOc mua, diu tu xay dirng hodc san xuit nhEtng tai sin can mOt thdri gian Wang d6i dai dd hoan thanh Qua ao

sir dung hodc kinh doanh dugc cOng vac nguyen gia tai san cho den khi tai sin dO dugc dtra vao sir dung hodc kinh doanh. Cgic khoan thu nhdp hat
sinh tir vier ditu tu tam th6i cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.
Cac chi phi lai vay khac dugc ghi nhdrt vao bao cao kit qua host dung kinh doanh khi phat sinh.
Cac khoan dr phong
Cac khoan dr phong dugc ghi nhan khi CEng ty co nghia vv ng hiOn tai do kit qua tlY mOt sr kien da xay ra, va Cong ty co khi nang phai thanh t
nghia vu nay. Cac khoan dr phOng dugc xac djnh tren ca s6 item tlnh Oa Ban Giarn d6c ve cac khoan chi phi can thidt dd thanh town nghia vu ng ay
tai ngay ket thirc nien dO kd toan.
Thue
Thud thu nhdp doanh nghiep the hien tong gia tri ciut s6 thud phai tra hidn tai va s6 thud hoan loi.
SO thud phai tra hien tai dugc tinh dva tren thu nhdp chin thud trong ky. Thu nhdp chit' thud khiftc vii 191 nhudrt than dugc trinh bay tren bao cao ket
qua hoot dOng kinh doanh vi thu nhdp chiu thud !thong bao gem cac khoan thu nhdp hay chi phi tinh thud hodc dugc khiu tn.). trong cac ky khac (bao
g6m ca 16 mang sang, ndu co) va ngoai ra khang bao g6m cac chi tieu khong chiu thud hodc kh6ng duqc khiu
Thud thu nhdp hoan Iai dugc tinh tren cac khoan chenh loch giEta gia trj ghi s6 va ca sa firth thud thu nhdp cua cac khoan mvc tai san hodc con ng
tren bao cao tai chinh va dugc ghi nhan theo phuang phap bang can dot kd wan. Thud thu nhdp hoan lai phai tra phai dugc ghi nhfut cho tit ca arc
khoan chenh lOch tam th6i con tai san thud thu nhdp hoan lai chi dugc ghi nhdn khi chic chin co dit lqi nhudn tinh thud trong tuang lai de khiu trir
cac khoan chenh loch tam thdd.
Thud thu nhdp hoar) Iai dugc xac djnh than thud suit dr tinh se ap dung cho nam tai san dugc thu hlii hay ng phai tra dugc thanh man. Thud thu nhdp
hoan Iai dugc ghi nhdri veto bao cao ket qua hoot dOng kinh doanh va chi ghi vao von chu sa hUtt khi khoan thud do co lien quan den cac khoan mix
dugc ghi thing vac von chit sa
Tai san thud thu nhdp hoan lai va thud thu nhdp hoan Iai phai tra dugc bit tar khi COng ty co quyen hop phap de bti triz giDa tai sin thud thu nhdp ion
dp
hanh vii thud thu nhOp hiOn hanh phai nOp va khi cite tai sun thud thu nhdp hoan lai va thud thu nhdp hoan Iai phai tra lien quan tai thud th
doanh nghiep dugc quan Iy blii cimg mOt ca quan thud va C8ng ty co dug djnh thanh town thud thu nhdp hien hanh tren cot so. thuin.

Viec xac djnh thue thu nhdp doanh nghidp phai nOp va thud thu nhdp hoan Iai can COng ty can cu vao cac quy djnh hien hanh ye thud. Tuy nh en,
nhung quy djnh nay thay dOi than tirng th6i ky va vidc xac djnh sau ding ye thud thu nhdp doanh nghiep tOy thuOc vao ket qua kidm tra dui
thud co thin quyen.
Cac loci thud 'chic dugc ap dung than cac lthdt thud hien UM tai Viet Nam.
THONG TIN BO SUNG CHO CAC KHOAN MVC MINH BAY TREN BANG CAN 1)01 KE TOAN

6.

TIEN VA cAc KHOAN TVONG DOING TIEN

Tien mOt
Tien gai ngan hang
Cdc khodn tutmg ducmg tien

31/03/2016

31/12/.015

VND

D

435,806,671
46,615,489,225
164,400,000,000
211,451,295,896

240, ,429
32,070, F6' ,041
249,400 10. 000
281,710
470

Cac khoan twang ducmg tien thd hiOn cac khoan tien giri co ky hon trong yang 3 thing yeti lai suit dugc huCrng hang nam to 4% den 4.8% (Tai
31 thing 03 nam 2015:4 tir % den 5.1%).

8

ay


Mau s6 B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014
cua BTC)

CONG TY CO PHAN CNG VIET NAM
DuOng so 15 Khu Ong nghiep Phil My 1,
Huyen Tan tharth, Tinh BA Rja - ViIng tau

7. CAC KHOAN DAU TIYTAI CH1NH
31/12/ 015
D

31/03/2016
VND

13,000,00 x. 000

Tien gill co ky han
DAu to ngiin han khac

13,000,00 000
Ctic khoan dau to tai chinh ngan han the hien cac khoan tien giri co ks, hart 6 thing 41 Ngan hang BIDV vii Ili suit ducic huang hang narn Iv 4 %
den 4,8%.
8. CAC KHOAN PHAI THU KHAC
31/12 .115

D

31/03/2016
VND

561,917,
219,500,
1,881,000,
524,215,
23,801,

612,638,890
817,821,700
1,891,000,000
888,056,930
4,887,550,679

Lai du thu
Tam Ong
Ky guy, Icy ctruc
Thue gia trj gia tang
Phai thu khic

Nguyen vat lieu
Cong cu, dung cu
Chi phi san xuAt kinh doanh da dang

00
00
00

18
89

VND

VND

23,909,185,207
116,885,018
870,337,197

22,233, 92,640
97,565,688
4,116,105 572

GIA TRI CON L4I
Tai nghy 31/03/2016

18,513,819,078

70,549,751,139

93,493,227,652

602,848,940

Tai nghy 31/12/2015

18,745,177,299

48,915,132,269

102,103,737,801

626,434,436

418,909,531

183,578,556,340
170,390,481 805


CONG TY CO PHAN CNG VItT NAM
DuOng s6 15 Khu Cong nghiep Phti my 1,
Huyen Tan thanh, Tinh Ba Rja - VOng tau

MAu so B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2014
c6a BTC)

11. TAI SAN CO DJNH VO H1NH
NGUYEN GIA
Tai ngay 31/12/2015
Tang quy 1/2016

VND
1,009,806,700

Tpi ngay 31/03/2016

1,009,806,700

GIA TRJ HAO MON LOY KE
Tai ngay 31/12/2015
Khdu hao quY 1/2016
Ti nay 31/03/2016

583,172,444
69,979,167
653,151,611

GIA TR! CON LAI
Tai ngay 31/12/2015

426,634,256

Tai ngay 31/03/2016

356,655,089

12. TAI SAN THUE THU NH.3.1) HOAN 1311
Tai san thus thu nhap hoan lai thS hien ch6nh Lech tam thoi ducc khdu trir giea gid trj ghi sO va ca sa tinh thus ddi v6t gia tri cOn lai cua cac tai san co
djnh khdu hao nhanh. Bang duai day la tai san thue thu nhap halt lai do CEng ty ghi nhan va stir thay dit)i cua khoan muc nay trong nam.
31/12/2015
VND

31/03/2016
VND
Tai san thus thu nhap hoan tai

6,409,750,483

6,409,7 0,483

13. VAY VA Nci THUE TAI CHINH NGAN HAN

Ng dai han el& han tra

31/03/2016
VND
41,643,523,912
41,643,523,912

31/1

15
VND
38,121,860,356
38,121,860,356

31/03/2016

31/12/2015

VND

VND

2,999,933,361
300,929,179

3,988,876,612
7,289,739,152

789, 85,286
692, 52,536
5,568, 64,428
7,050, 02,250
•

31/03/2016
VND

31/12/2015
VND

33,562,271,849

36,928, 12,826

33,562,271,849

36,928, 12,826

14. THUE VA CAC KHOAN PHAI NQP NHA NUIX

ThuS gia tri gia tang
Thus thu nhap ca nhan
Thus thu nhap doanh nghiep

==.111111111====

15. VAY VA NV DAI HAN

Vay dai han
Ng thue tai chinh dai han
Tling Ong
Trong do:
- SO phai tra trong vOng 12 thang
- SO phai tra sau 12 thImg

10


CONG TY CO PHAN CNG VItT NAM
Dung so 15 Khu CEng nghiep Phu My 1,
Huyen Tan thanh, Tinh Ba Rja - Wing tau

Miu só B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC ngay 22/12/2C14
cua BTC)

Chi tint cac khoen vay va no dai han theo d61tuqng:

Tai ngay 08 thang 6 nam 2015, Cong ty ky hop d6ng vay trung hart ved Ngan hang TMCP Ks) Thuang Viet Nam ("Techcombank") do tai trq mua 10
b6n phyc vy cho hoot dOng kinh doanh. Khoim vay nay duqc giai ngan bang d6ng Viet Nam veil hart mac tin dyng la 49.900.000.000 d6ng va dao hart
trong yang 36 thang. Lai tien vay duqc tra hang quy veri mac lai suit la 9%/nam cho lort gik ngan dou tien den new 30 thang 6 nam 2015. ai den
vay sau do duoc dieu chinh m6i 3 thang met IL bang lai vay ca sr cua khoan vay trung han ap dyng cho khach hang doanh nghiep cong yeti ien dO
1,35%/nam. Ung ty da the chap town be tai san hinh thanh tir von vay theo hop d6ng the chap so VTU20156141/HDTC ngay 08 thing 6 netts 2015.
Cong ty da rat von vai tong s6 tien 47.844.184.000 d6ng tai ngay 31 thang 12 nam 2015.
Tai ngay 22 thang 4 nam 2015, CEng ty Icy hop d6ng vay trung han veil Ngan hang TMCP An Binh ("ABBank") de tai trq cho di,r an may ne 250bar

va 20 bin 40ft phyc vy cho hoat Ong kinh doanh. Khoan vay nay duqc giai ngan bang d6ng Viet Nam vii Nut mac tin ding la 28.660.342.9 5 ding
va dao han vao ngay 26 thang 02 nam 2017. Lai tien vay ducx tra hang thang vai mac lai suit la 9%/nAm cho ky dau tien va duqc dieu chinh m6i 3
thang met Ian theo chinh sach cua Ngan hang. C8ng ty da the chap town be tai san hinh thanh tir von vay theo hop d6ng dam bao so 0816.1/15/TC/IV
ngay 22 thang 4 nam 2015. Cong ty da rat von veri tong so tien 28.660.342.975 citing tai ngay 30 thing 6 nam 2015.
Tai ngay 27 thang 5 nam 2015, C6ng ty ky hop eking vay trung hen vai Ngan hang TMCP An Binh de dau to may m6c thiet bj phyc vp cho host dOng
kinh doanh. Khoan vay nay duqc giai ngan bang d6ng Viet Nam vai hip mac tin ding la 17.040.000.000 d6ng va dao han trong yang 36 thang, Lai
tien vay duqc tra hang thang veri mac lai suit la 9%/nam cho ky dau tien va sau do dugc dieu chinh m6i 3 tilting met lin theo chinh sach cat Ngan
hang. Cong ty da the chap town b0 tai san hinh thanh ttr von vay theo hop d6ng dam bao s6 0816.2/15/TC/1V ngay 27 tilting 5 nam 2015. Ceong ty da
rut von yeti tong s6 tien 9.023.920.740 dOng tai ngay 31 than 12 nam 2015.
Tai ngay 03 thang 6 nam 2015, C6ng ty ky hop dang vay trung han vai Ngan hang TMCP An Binh de tai trq cho dy an 10 xe ra mooc va 02 he thOng
PRU phyc vy cho hoat Ong kinh doanh. Khoan vay nay duqc giai nem bang d6ng Viet Nam vii han mac tin ding la 8.142.000.000 ding va Igo han
trong veng 36 thang. Lai tien vay duqc tat hang thang yeti mac liti suit la 8%/nam trong 6 than diu tien va sau db duqc dieu chinh m6i 3 th g met
lan theo chinh sach cua Ngan hang. CEng ty da the chap town be tai ski hinh thanh to von vay theo hop ding dam bao s6 1571/15aC/IV gki 03
than 6 ram 2015. Cong ty da rat von vii tong so den 5.712.060.000 d6ng tai ngay 30 than,/ 6 nam 2015.

a

Tai ngily 01 than 12 nam 2015, Cong ty ky hop dOng vay trung han vii Ngan hang TMCP An Binh tai trq cho du an 2 may nen phyc vy cho hoot
dOng kinh doanh. Khoan vay nay duqc giai ngan biing ding Viet Nam vei han mac tin dyng la 15.293.000.000d6ng va dao han trong veng 36 thang.
Lai tien vay duqc tilt hang thang vii mat la; suit la 8%/nam trong 12 thang dau tien va sau db duqc dieu chinh m6i 3 thang met Ian theo chinh sach
cua Ngan hang. COng ty da the chap town be tai san hinh th&nh to von vay theo hap dOng dam bao s6 4401/15/TC/IV ngay 01 thang 12 nam 2015.
Cong ty da rat von vai tong s6 tien 11.906.616.448 d6ng tai ngay 31 thang 3 nam 2016.
CO phieu

- SO luong co phidu da ban ra cong chang
+ Co phieu ph6 thong
- S6 Wong co phi& dang luu hinh
+ CO phieu ph6 th8ng
+ Co phieu quy

31/03/2016
VND

31/12/2015
VND

27,000,000

27, 00,000

26,999,673
327

26, %,673
327

Cong ty chi c6 met loci co phan ph6 th8ng vai menh gia la 10.000 dOng met co phin. Cac co phin nay kh6ng duqc hoeing co tic co djnh. Co (tong s6
hQu c6 phan pho thong ducrc nhan co tic khi duqc Ong b6 va c6 quyen Neu guy& theo ti le met quyen bidu guy& cho m6i co phan ses hiu tai cac
cuec hop c6 dOng cia C8ng ty. Tat ca co phan deu o5 quyen thira huerng nhu nhau doi veri tai sin thuan caa Cong ty.

11


CONG TY CO PHAN CNG VitT NAM

Duong 96 15 Khu Cong nghi0 Phil My 1,
Huy'n Tan thinh, Tinh Ba ilia - Wing tau

Miu so B 09-DN
(Ban hanh theo TT 200/2014/IT-BTC

ngay 22/12/2014 ctia BTC)

THUYET MINH BAO CAO TAI CHtNH
Cast thuyit minh nay M mot by phem hqp tha nh va ainehtqc dqc do:4 Mei vd i bdo trio tat chinh kern theo

VON CHU Sfr HOILI
Trong do thay d6i v6n chit se heu

VND
SS dr tpi aggy 01/01/2015
146 nhtLio
' quj, 1/2015

270.000,000,000

Thgng du von
c6 phgn

Qu9
to
phat thin

Quy du phong tai
chinh

VND

VND

VND

1,695,680,000

17,915,375.316

22,686,989,505

22,686,989,505

(22,686,989,505)

C6 phiL
quy
VND
(3,270,000)

Qu9 kbac tin*
v6n chit so halt

Loi nhuan sau thue
chua phan phoi

T6ng

VND

VND

VND

3,554,581,745

Chi co tirc bing tign
Phan ph6i quy
S6 dr tpi ugly 31/03/2015

270,000,000,000

1,695,680,000

40,602,364,821

(3,270,000)

3,554,581,745

Lqi nhugn quy 2/2015
Chico tam bing lien
Phan ph6i quy
S6 dr tpi ngity 30/06/2015

5,624,463,904
270,000,000,000

495,680,000

46,226,828,725

(3,270,000)

5,624,463,904
9,179,045,649

Lqi Mu*
* quy 3/2015

116,518,422,421
22,498,986,221

432,367,778,987
22,498,986,221

(53,999,346,000)

(53,999,346,000)

85,018,062,642

400,867,419,208

35,373,116,891

35,373,116,891

(40,499,509,500)

(40,499,509,500)

(21,209,055,040)
58,682,614,993

30,611,907,652

(9,960,127,232)
385,780,899,367
30,611,907,652

Chi co tirc bing tier
flub ph6i guy
SO dr tpi nay 30/09/2015

(7,400,000,000)
270,000,000,000

1,695,680,000

46,226,828,725

(3,270,000)

9,179,045,649

Lqi ribuL quy 4/2015

30,243,083,265

Trich co tiro 15% dot I nem 2015
56 dr tpi nay 31/12/2015

81,894,522,645
(40,499,509,500)

270,000,000,000

1,695480,000

46,226,828,725

(3,270,000)

9,179,045449

Lcri ithugn quy 1/2016
Trial c6 tirc 15% dot 2 nam 2015

71,638,096,410

(7,400,000,000)
408,992,807,819
30,243,083,265
(40,499,509,500)
398,736,380,784

20,770,726,184

20,770,726,184

(40,499,509,500)

(40,499,509,500)

Phan phOi quy
SO dr tpi ugly 31/03/2016

270,000,000,000

1,695,680,000

46,226,828,725

(3,270,000)

9,179,045,649

51,909,313,094

379,007,597,468

12


CONG TY CO PHAN CNG V1CT NAM
Dueng s6 15 Khu Cong nghiep Ph6 My 1,
Huyen Tan thanh, Tinh BA Rja - Wing tau

17. DOANH THU GOP
Doanh thu thuAn trao dOi hang him

MAu SO B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC
ngay 22/12/2014 cue BTC)

Quj, 1-2016

Quj, 1-2015

VND

VND

206,661,964,924

210,565,199,826

18. DOANH THU HOST BONG TAI CHiNH

LAi tien girl
Lai chenh lech tj, gia da thkrc hien

Qt4 1-2016
VND

Quy 1-20' 5
VND

1,901,409,569
1,836,800
1,903,246,369

1,849.161,595
12,095

1,849,173,00

Quj, 1-2016
VND

Quj 1-2015
VND

1,680,779,530
1,680,779,530

1,402,716,017
20,564,560
1,423,280,57.

Quj 1-2016
VND

Quj 1-2015
\I ND

19. CHI PHI HOAT BONG TAI CHINH

Lai den vay
Lo chenh lech ty gia chua thuc hien

21. CHI PHI THUE THU NHAP DOANH NGH1CP HIV's' HANH

Lqi nhuen kg Wan trtrIrc thug

25,644,588,970

27,897,966,941

312,674,593

2,374,002,000

25,957,263,563

30,271,968,941

4,873,862,786

5,398,980,720

Dieu chinh cho thu nhep chin thud
Trir: Thu nhAp khong chiu thug
COng: cac khoan chi phi khong &roc khAu trir
Thu nh4p chin thud
Thug thu nhep doanh nghiep

vu nOp thug thu nhAp doanh nghiep hang nam theo tj, le 20% tfnh tren thu nhAp chiu thug trong yang 10 nam ke tir
Cling ty
khi di vac) hoot Ong va theo tj, 14 22% cho cac nam tiep theo. Ngoai ra, Cong ty duvc mien thus thu nhap trong 2 nam ke tir nam
dau tien kinh doanh c6 lAi (2009) va duoc giam 50% thug Rita ap dung neu tren cho 6 nam dep theo (tir nam 2011).
22. NGHIEP VI) V(11 CAC BEN LIEN QUAN

Mua hang
Cong ty CO phAn Khf thip ap Viet Nam

Cong ty CO phAn Kinh doanh Khi h6a [Ong Mien Nam
Cong ty TNHH MTV Khi Ma. long Mien Deng
Chi phi su dung tea nha van phong
Ong ty CO phAn Khi thilp ap Viet Nam

Chi phi sir dyng thuong hieu
C6ng ty CO phAn Kinh doanh Khi hOa lOng Mien Nam

Quj, 1-2016
VND

Quj, 1-1015
VND

70,928,659,771
2,691,155,246
403,660,274

61,066,95 ,397
5,309,74 ,947
231,76 000

526,121,534

657,035`542

2,105,651,998

13

MAti so B 09-DN
(Ban hanh theo TT 200/2014/TT-BTC
ngay 22/12/2014 cila BTC)

CONG TY CO PHAN CNG VICT NAM
Direrng s6 15 Khu Cong nghiep Phil M9 1,
Huyen Tan thanh, Tinh BA Rja - Viing tau
SO dir cac ben lien quan
Cac khoiin ph5i tra

31/12/201i 5

31/12/2016

Cong ty Co phan Khi thap dp Viet Nam
Cong ty Co phan Kinh doanh Khi h6a lOng Mien Nam
Cong ty TNHH MTV Khi hoa long Mien Deng

38,988,381,445
1,640,503,168
150,665,000

66,987,135,16
15,571,483,62
142,667,40

VOng tau, ngdy (hang 04 nom 2016

Ngtrtri

Trail Ngac Lan

Ke town truong

m d6c

Nguyen Manh Hang

14