Báo cáo tài chính hợp nhất quý 1 năm 2016 - Công ty Cổ phần Bột giặt và Hoá chất Đức Giang
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BAo CAo TAICHINH HoP NHAT QUV I
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su dung cho Yidc 16p B:io cio tni chinh hop nh6t qu.l L
I
du c6c t?Li khoan tren Beng cin d6i ke rorn ginx cac cong
kons cung Trp doain. cdc giao dich noi b0,
c.ic khoan lai ndi bO chua thuc hign phet sinh tt cdc giao dich nri), phdi duoc loai rrt hodn rodn. Cdc khoen
16 chua thuc hiCn phdt sinh tr\ cno giao dlch noi b6 cirng dugc loai bo rdr kii chr phr rro ndn khoan l; d,,
kh6ng rhA thLr hdi dua.c
SO
lii ho6c 16 trong kdt qui kinh doarh r r tai saD thu;, cua
con kh6ng duo_ c nirr git bcri T6p rlolin r,:i duoc trinh b?iy o khoiln mlrc ri6ng rren Bao cao ktr qu.
hoal dong kinh doanh h!,-p nhat qui I ve lGn Bdng can d6i ki! toen ho-p nh6t quli I (thudc phin v6n chLi so
iriu). Loi ich cia c6 d6ng khdng kiiim soit bao g6m giri tr.i ciic lo. i ich cna c6 d6ng khong ki€m soJr rai ngr)
hop nhit kinh doa h tran ddu vd phdn lqi ich cia c6 d6ng kh6ng ki61n solt trong bien do|lg cua rou chu su
hilu ke tiL ngdy hop nhar kinh doanh. Cdc khoan 16 phdt sinh tai c6ng q, con duoc phan bo tuong tng \ d i
phan so hihL cr'rr cO d6ng ki6ng ki€m sorit, k0 ca hudng hop sO 16 d6 ldn hnn phin so hrru cira c6 d6ng
Loi ich cLla c6 ddng kh6ng ki€m so6t th6 hi6n phnn
c6ng
tl
l*6ng kiem sort trong tdi
3.
Cr:ic giao
dlch
bI
san $uan cira c6ng
g ngoai
C;c r do di.L ohar
.ilh
t)
con.
t{
r:ni
;oe. te,l..oc chu\c,) do. llr(o la gi; rai gr1 prr-r 5i . cido oiclr. \o drr c.lc
duo. c qui d6i rheo d gi6lai ngdy k6r thuc narn tai chinh.
kho:in muc ri6n t€ c6 g6c ngoai t6 cu6i nirn
Chenb l6ch ti gia phit sinh trong nlm ti c6c giao dich bing ngoai 16 cria cdo khoin mlrc tidn rC c6 g6c ngoai
t€ va chenh lech
gi6 do d6nh gid liri crc khoin muc ti6n tq c6 g6c ngoei te cu6i nim sau khj bir trLr chCnh
laoh ring vd ch6nh l-;ch gialn dugc ghi nhAn vdo doanh thu hoar d6ng rdi chinh hoic chi phi rdi chinh.
{
Tli gix sir dung de qui ddi cdc giao d;ch phnt sinh bing ngoai re I:i ira gie thuc 16 tai lhoi diim phcl .inh gjao
dich cira Dgin hdng dlLron!! nai ncri C6ng tv c6 giao dich ph6r sinh. Ti giri giao dich thtrt rd aloi r tii cit gir,.
dioh bd g ngoai t€ duoc xic dinh i tu sau:
Ben thuy-At ninh n1y
h tnbt
bQ
phAn hopthanhva
phaiduvc
dac cung
v,riBaa caa 6ichinh
CONG
w cd pHnN BOr GrAr vA H6A cHAr Dfc
crANG
Dia chi: 56 l8 ngo 44, pl6 DLic Ciang, phuorg Thumg Thanh, Qudn Long tsiCn. th:iM ph6 Hi Ndi
BAo cAo r,\r cHiNH HoP NHAT eui r
Cho nrm tiichinh kil lhnc nciv 3l thdns 12 niln 2016
Bin thu\€t minh Bro cio tai clinh lti
'OOi vdi ho-p cl6ng mua bdn ngoai te (hqp ddng mua bdn ngoai t€ giao ngay. hop ddng ki han. hop d6ng
tuong lai. ho.p d6ng quy€n chon. hop d6ng hoin da,i): tj gin ki k6t rong hop ddng mua. trin ngoai tC giiia
C6ng O vd ngen hing.
. D6i \'oi no phii thu: ti gid mua cr:ia ngan heng rhuong mai noi C6ng qr chi dinh kh6ch h:ing thanh to6n rai
thiri di6m giao dich phdt sinh.
. D6i v6i ng phai tra: !,"- gii bdn cira ngan hdng thuong mai noi C6ng t1 dq kien giao dich tri rhi/r drem giao
dich ph6t sinb.
. D6i voi c6c giao dich mua sim t:iisan hodc ciic khoan chi phi duoc thanh ro6n ngay b.rng ngoar ri
lkhung
qua cdc tdi khoin phdi trii): tj, gii rnua cira ngiin hdng thuorg mai noi C6ng r,"- thuc hiCn rhanh to6n.
Ti gia sn dung aia diinh giri lai s6 du cric khodn rnuc tiSn td c6 giic ngoai t6 tni ngay k6t rhuc L) ke roan duoc
r.rc din' the, r5u5
ngo?i
. D6i vdi c6c khodn muc tian tC cd g5c ngoai te duoc phan loai li t?Li san khic: r'i gi6 mua ngoai re cira Ngan
hdng Ngoai thutjng Sd giao dich Hd N0i Oean hdng Cdng t] thudng xur-6n c6 giao dich).
' D5i vdi
cric khoin msc tian tC c6 g5c ngoai te duqc phan
hdng Ngoai llruong So giao dich (Ngan hdng C6ng
1-
Cic khoin
t]
lod l:i nq phai tra: 6' gi6
bzin ngoAi te cira Ngan
thudng xuven c6 giao dich).
tu tdi chinh
Cdc khoiin cho w))
alau
C6c kloAn cho vay aluoc rric dinh theo giri goe lru
cjc khoen dtl ph,,n q phai rhu L ro tloi. Du phdng phei thu
kh6 ddi ciia oic khoan cho vay duoc ldp cin cLi v?io du ki6n mic t6n thdt c6 th6 xay ra.
Ctic khoAn dAu lu vAo c6ng q' n'n kil
Cttng 11, litn kit
COng q li6n k€t lii doanh nghiop mi C6ng t) c{, rrh hudng dirrg ke nhung tdrong ci quldn kidn so6r rlOi
vdi c6c chinh sAch tdi chinh vi lroat d6ng. Anh hLrong d6ng kd rhe hien o. quydn rlrarn gia vao viec dua fa
c6c quy6t diDh ve chinh s6ch Uri chinh v:i hoai dQng ciia doanh nghi€p nhen dau ru nhufg k rorg kienr soar
cdc chinh s6ch n?i),.
Chc khoan ddu tu v:io cric c6ng t1, 1i€n k6t dLLoc ehinhen theo phuong phrlp v6n chir sn hiiu. Theo d6. khoin
dau tli veo c6 g q lien k6t duoc th€ lien tren B5o c6o riri chinh hop nhit quli I theo chi phi diu lLL ban diu
vd didu chinh cho cric thay cl6i trong phin lni ich tf6n tdi san thuen cira c6ng ty li6n kdt sau ngay d?iu tu. Neu
loi ich cira Tap do?rn trong kho6n 16 cia c6ng ty li6n k€t ldn hnn hoic biog gii rri ghi s6 citra kloirl dilr tlr
thl gid td khoen d?iu tu duqc irinb b?1y tr6n Bdo cro rii chinh hop nhir
c6 cic nghia vlr thuc hien thanh to:in thay cho c6ng ty li6n ker.
qLryi
I ln bing kn6ng
tr.n khi Tep dodn
oi Baoc.ror:ri rhrnrr L,'n-hrlqu) | c..r
Tap dodn. KIli chiih shch k6 todn cua c6ng ty li6n k6t kh6c voi chinh sich k6 to6n rip dung th6ng nhit trong
TAp dcin thi Beo cio 1ii chinh cira c6ng ty ]i€n k6t sC c6 nhftng di€u chinh thich hop rru6c khi sir dung cho
r icc 'iiu Beo c;o aichirhLop h:ir qr1l.
B;.'.dolci .hinh
cua
c"nr 1 | er hit duc'c
'ro cu-g
k)
ke r^dn \
C6c khoh l?ii, 16 chua thuc hi€n ph6t sinh tir c6c giao dich \,rii c6c c6ng
vdi phin thu6,c va Tap doain khi lap 860 c6o rdi chinh hop nhit qu! L
t-v
lien k6t duqr
1oa
i rru lu,rng rrnc
C6c khoan phrii thu
C6c khoAn no- phai thu duoc tdnh b,i), theo gi6
ViCc phan loai cic kho6n
theo nguyon fic sau:
Ban
phii thu
lzi
tri ghi
so
tru di
cj(
khosn du
pho[r phtrithu
kha, ddi.
phii thu kh6ch ldng, phii thu ndi bd vd phrli thu khic duoc thuc
thuy't ninh nayhn6t b6 phAn hap thanh
vA
phai dwc dac ctjng vdiBAo cao bichinh
tri6n
15
coNG TY cd PHNN 86T GIAT
Vi
H6A CHAT DUc GIANG
Dia chi: 56 18 ngd 14. ph6 Dnc Giang, phuorg Thuong ThJnlL. Quan Long Biel. rhanh pho Hd N6i
BAo CAo TAI cHiNH HOP NHAT QUi I
Cho nim iii chinh kat thnc ngd) i I thang 12 ndm
Bdn thuv€t minh Bno clo tiri chinh (liCD rheo)
l0l6
.
PhAi thu cia khdcl hdng pban enh ciic khodn phdi thu mang lir1h chrit thuong rrqi ph6t sinh tir giao
dich c6 rinh chit mua bdn gifta C6ng !- vn ngudi mua Le don vi doc lAp vdi Cong l), beo gom ca eir
.h.arr p ei h'l \e ri;n bi:n lr:rnB \dar
u) rl,rc cnod.r, \ i^ha..
"1.:r..
Phdi thu khdc phdn 6nh c1lc khoin phii thu kh6ng c6 tinh thuong mai,
.
Du phdng phdi thu kh6 rldi
',1.:rr no oa,
.
kiin
aLt
\.i
dLLoc
lip
Inri,.n l,r
kh6rg liirr qu.Ir din giao dlch
cho titng kloan no phii thu kh6 ddi cdn ciL veo tu6i nq que han cira cdc
co lc; \a) rc. ". llr; rltr,"u:
o plrd. lLU qra hrr, rlr..rLr ro"n:
30% gie n i d6i vdi khoAn n9 phii $u quii han rir tfen 6 thnng d6n du6i 1 nam.
gi.. rfl d.
liiroa.) .r. ph"i llrr qUd n Ir Lir | ,r;rn der d||oi : r,r'_.
-0ooti-tridoi rcr'l(irorn n.fh;i rhuqunhnn ir 'r;Irdi|JuJi inam.
I00% giri rri d6i v6i khoen nq phai thu qui han tiL 3 nim trd len.
Doi
)n
.
i\o
D6i v6i nq phai thu chua qui han t ranh torn rrhung kho cu khr rrl]ng thU loi: can cir v,Lo du kiiin muc
t6n fi61 de lap du phdns.
6.
Hing t6n kho
l:ling t6n kho duoc xric dinh ben co so giri go(. Cid goc hang t,'n khn bao gom chi phi mua vd chc chi phi
lien quan truc ti6p kh6c phrit sinh di: c6 duqc lrarLg lon l. ro o allr drenr \ a tra g rllai hiOn tai.
Gid g6c hing t6n l(ho aluoc xiic djnh nhu sau:
.
\lr.)cr 'dr liirr.
Langhoa: broaonrchi pl)rr-u1
tqng thii hien tai.
\".dcchi phi ti;n qr."r rfu, tiet k Jcph"r
.Ir
de
cd ctLoc hdng t6n kho o dla ali6n1 ,'ir
.
lrnhrhan brogorrih.phr
ngurcn
rir LeL.n.onccnglrurcl.cprach.pltr .dn\ral chrnecolien
quan ti€p aluoc phen b6 d!ra tGn muc dO hoiit dong binh thudng.
.
Chi phi srin \urit kinh doanh
dd-
dang: chi bao g6n chi phi ngul€n vat lieu chjnh.
Gi5 g6c cira hiing l6n kho duQc linh theo phLrong ph6p binh qudn gia
qulin r,i
cluoc h4ch roiLrr theo phLrcrng
phip k€ khaithudng \uyen.
Gi6 tfi thuin c6 lh6 lhLrc hien duo. c Ii giA
rhuong tru chi phi u6c tinh de hoan thinh
oira hdng tdn kho rrong ki s:in xuir. kinh doanh binh
chi phi uoc tinh cAn thi6t cho vigc tieu thu chring.
bin udc liDh
vi
t'i
Drr phong g a r gir l,r_S ror Jlo d'roc l;p cno Llrng Ina. lllng ron llro .o gia gor l,r. lro.'.r 5ia tri rh-rir .o
thuc hi6n dlLoc. TEng. gien s6 du dp phdng gialn gi6 haLng tdn kho cA phdi ttich lap rai ngc) kdt thuc k) ke
l .a dUd( !lr IJ rac.ia rorr . i:rg oa,r.
"rr
-.
Chi
pli rli lruo(
Chi phi tril1fu6c bao gdm cic chi phi thlrc t6 da phdt sinh nhung c6 li€n quan d6n k6t qua hoat dong
xuit kinh doanh cLia nhidu k! kO 1oin. Chi phi tra tru6c cua COng tv bao ga'rn c6c chi phi sau:
( tttri!
t . rl
nB
!tl
C:rr cont c. . tl..r,s c. daduarir..uJrrn5d.:ocolranboraocriplrr
gian pharr b6 kh6ng qu6 2 ninr.
Chi
sen
phi siia chrta
fii
sdh
r.c,,;hr.or,gp rpdu"nslh:rnf \cillrJ.
ci dinh
Chi phi sia chia tr'ii san ph6t sinh n6t lrn (o gii tri l"n drroc |hen bo \ao chi phi rheo phuong ph6p dudng
thiLng tfong 2 niln.
Ban lhryel
nhh
nAy
h nQt
bA
phan hop thanh va pheidEcdac cung v'iBaa cea bichinh
CONG
w cd PHAN 86r Grir vi
H6A cHAr D0c crANG
Dia chir 56 l8 ngn 44, ph6 Dric ciang. phuong Thuqng T|an-h. Quan Long BiaD. thinh ph6 Hi N6i
BAo cAo rAr cHiNU HoPNHAT
oui
r
Cho nlm tai chinh kiii thnc ng:iy I I th6ng 12 nam 2016
Bnn thuvet minh Bno c5o tlichinh (tieDtheo)
8. Tii sen c6 dinh hnu hinh
T?ri sdn c5 dinh hiiu hinh duoc rhd hien thco ngu)en gi6 rl.il
hro mdn lair- k6. Nguy€n g a rai san co dinh hiiu
hinh bao g6m toan bQ cnc chi phi d C6ng ty phei b6 m dO c6 duoc tdi sin cd dinh hrh den thoi diem afurtL
tdi sen d6 vdo lr'ang thhi sin sdng siL dung. C6c chi phi phel sinh sau ghi nh6n ban cliu chi duoc ghi ting
n8uy6n grd tri s:in c0 dinh neu c6c chi phi ndy chic chtu lim ting loi ich kinh te trong tuong lai do st dung
rai .jndo.Cjcchi rhj lhon; thor n-;n d ;u kien rcrrJrocghi nh;nng.r\ \:r^cir p
\udr.kir'..1 ..nrr
r.l
trong
kj.
Khi tdi san c6 dinh hiru hinh duoc b6o hay thanh 1!, ngLri 6n gi6 v:i khiu hao li) k6 drroc x6a s6 vA bit
16 ndo phrit sinh do viec thanb lj deu dvoc lrnh \ tro thU nlrip hc\ chi thi trong nin.
ki
khoin lai
Tii sri
cd dinh huu hinh duqrc khiu hao theo phucrng phip dLrdng thimg dua tren thdi gian hiru dung udc
rir'lr. S. n. m .h:r. hro cua cac l.ii tri . 'n
J rrL hurr hrn\ rlu .rrr:
Loai tii sen c6 dinh
l0
c
lirl
6-25
2 - t0
Nhd cira. vet kiOn tnic
Mdy moc vA thi6t bi
Phuong ti6n vir t,ii. tru),an dan
I nrer Dr. oung c! quan rl
ld
v.
5-8
3-6
sin c6 dinh khdc
3
rar san co ornn vo ntnn
Tdi sin c6 dinl v6 hlnh duoc $6 hien theo ngu]'€n gi6 rrir hao mdn 1iy k6.
\F.r\en !i" |1;.Jn c.r dinn \o h.nll bao gorn roan bo cr'c c if,lli mit lrp.lcdnfltii bor. Jq.u,l.r'ncroi.ar
c6 dinb ttu]r d6n thdi diAm d$a tdi sen do \ ao tfrng rh.Li sir sang su dLLng. Chi phi lidn quan d6n t?ii snn c6
dinh vd hinh phrit sinh sau khi ghi nhin ban dau duoc ghi nh6n ld chi phi s:rn xuir. kinh doanh lrong ki rll'r
khi c6c chi phi nit, gin li6n v6i m6t tdi sdn c6 d;nh v6 hinh cu thd vi ldrn rnng ldi ich kinh 16 tir cric rdi siin
ndy.
Khi tdi san c6 dinh v6 hinh duoc brin hay thanh li. nguydn gi6 v?i gie iri hao mdrl
16 ph:it sinh do thanh ll'dlLqc ghi nhan vdo thu nh6p ha"v chi phitrong ki.
;i
li)
Li duoe r,,a
so r a ldi,
hin crla | ;p doan bao gorn:
Quyin st? tl7ng dit
|
.an co dinh \
^
rrhLrct< lapdoa Jrcr'i -:r.o iFnqua lflr.,ieprci d.,,.. lrnc.
bao gdrn: tiSn chi ra dd c6 quyan sir dunts drt. (hr phr eho der bu, g :rr phong rr:rt bing, san lip mirt bing. l-A
phi truoc ba... Quydn sir clgng d6t duqc khiu hao theo phuong phdp dLrdng th;ng thco thdi gian giao dit
(diln nirn 2061).
QI\en ..r Jring drr la toarr o^.acclri
p)
Ch dng tfinh ph,tn n;
Chi ph l'. q,randencacchro grrinhoh,nmdrnm;yrrrrllh,n-phdi l-mor bqp'ingirr kar,'p -n
cirng c6 1i€n quan dLroc \'6n hoi. Nguy6n eii cLla pl;n mim rni) lnh la ioan bd erc chi phi mii Tap dodn dA
chi ra linh den thdidi6m dua phin mim !Ao su dUlq. Phirr rndm md1 trnhduorkhiuhaotheophuongphdp
duong rhitnc rront 5 nitn.
10, Chi phi iiy dqng co bAn d& dang
Chi phi
bm dd dang phin dnh cio chi phi li6n quan truc tiep (bao g6rn c:i ohi phi lai vay c6 lien
s:ich k6 tonn ci a Trp dorn) den ci! rai san dnng lro|g qL i tfinh xay dLrng. ndy m6c
lhre oi danglipdit dephucrurhc -ucdihr.ln \ rar.rhcllrr,e \aquan j cdr,g rrlru ch l.lrr lrenqrrantlivi6c sia chiia tii san c6 dinh dang thLrc hi€n. Cric tii sin ndy duoc ghi rlhAn theo gia goc \ a khdng d!Lo! r|nh
khiu hao.
quan
Ben
xa-v dung co
phi hop v6i chinh
lhoy'l
minh nay
h nAt
bA phen
hotthAhhvephdi dbc dac cDhgv'iBAo cAobtchinh
17
cONG
w cd pHiN 86r crAr
vA H6A cHAr D0c crANG
pluorg Thulng llanh. Quan Long
BAo cAo rAr cHiNH HoP NHAT euf I
CIo nam lai chinl kat rhr'ic nga) i I th6n8 12 nim 2016
Bnn thuv6t n'nh Bro cno $ichinh (ti6Dtheo)
Dia chi: SO l8 |go 4.1. ph6 Duc Giarg,
I
l.
Cic khodn n(/ phii tr6 vn chi phi phai
BiCn, fiAnh ph6
HaN6i
tri
Cdc kloin no phdi til v:r chi phi phdi tra dLrcrc ghi nhiin cho s6 tldn phdi tri lfong tuong lai lien quan ddn
hd g haa v:i dich vu da nhen duoc. Chi phi phei tue dugc ghi nhen dua lren chc oc tinh hop 1i, vi s6 tiin
phii lrd.
Vidc phAn loai cdc khodn phni tra ld phai rra ngLrdi bin. chi phi phdi ha v,i phai tra kl6c duoc thfc hign theo
nguycrl tac sau:
'
li
Phai tra nguiri bin phan 6nh c6c khorin ph:ii tra mang linh ch6r thuong mai ph6r sinh
giao dich
rrua hdng hria. dich vu. tei san v:r ngudi bdn l:i ddn vi doc lap v6i C6ng ty. bao gdn] ca cec khoan phiii tra
khi nhap khau th6ng qua ngudi nlan ir)' thac.
.
Chi phi phdi nd phdn 6rh cdc khoan phdi tue cho hdng h6a, dich vLL da nh6n duoc tt nglLdi bdn hoac
da cung cip cho nguoi mua nhung chua chi ffe do chua c6 h6a alon ho4c chua clLi ho so, tui ligLr ki toan r r
cic khoarl phai hi cho ngudi lao dQng vd ri€n luong nghi phdp, chc khoan chi phi san xuat, kinh doanh phdi
t|ich trlrdc.
'
Phai tr? khic then enh c6c khoin
nua. b:in- cung cdp h:ing h6a dich vu.
plrii tr.i
kh611g c6
rinh th$ong mAi, kh6ng li;n qLmn den gir,,
,1
th
12. V6n chi s{i hfr.u
l/6 gip cid thi
sA
hla
V6n dau tlr cua chu so hiru duoc ghi nhdn theo s6 thuc t6 da diu tu cia cic c6 d6ng.
Thdng
rb
in
ci phin
Thdng du r6n cd phin cluoc ghinhdn thco.o chinh liclr grira gia phar hnnh ra m6nh gid c6 phi6u khi phdt
hdnh lnn driu. ph6t hinh b6 sung, chenh lech giiia gi6 t6i ph6t hdnh vi gii tri s6 sich .u. .o phieu quj \a
c6u phin v6n cira trrii pbi6u chuydn d6i kli ddo han Chi phi truc ti6p ii6n quarr d6n r
c6 phidu
tii phdt hdnh c6 phi6u qu! duo-c ghi giin thing du r'5n c6 phAn
ri
Khi mua lai
iic phit hinh
br, :ung
phit hinh. khoan t13n tra bao gdm ca cec chi phr iien qurn dcn giao dich
ghi nh6n ld c6 phi6u qu! vi duoc phan dnh la m6t khoan gian trir trong v6rr chLl so hnu- Khi t6i ph6r
hrinh. chdDh l6ch giiLa gi6 trii phit hdnh vi gin s6 sdch cira c6 phiilu qu! ddoc ghi vdo khoen mrLc',Thing du
cO phjeu do C6ng ry
dLLcrc
13, Ghi nhin doanh thu vn thu nhap
Doanh th hi hnng hui, rhinh phnnt
Doanh thu b6n hing h6a, thanh phdm duo. c ghi nhin khi ddng thli thoa rndn ciic diiu kicrr sau
.
fep donn da dA chu)'6n giao phdn ldn riii ro va loi ich g;n li6n vrii quy6n so- hiu san phAnr ho?c hang
l.r. ^ ,rruo m..a.
lrp dorn Jr k ".r; ci r,r'n c'ir quJcn oua l) Jnt hoa n,,u rjg n, ,o lriru h;n. ho- ho;c .lu)
.
Doanh thu aiLroc x6c dilh tLrdng da,i chic chin. Khi hop ddng qui dinh ngudi rnua duoc qu_vdn la lai
sin pham, hdng iro:i. da mua lheo nhtlng alieu kien cu thO. doanh thlr chi dugc ghi nhtin khi nhiLng didu kiQn
cu th6 d6 khdng cdn r6n tai vd ngudi mua khdng duo. c quyin tre lai san phdn, hing ho:i (rri trlrdng hop
khiich hing c6 quvdn tr':i iai hdng h6a riu6i hinh thtic ddi lai d€ Li), hdng h6a, djch vu khric).
BAn
thuy'tnihh
nay
b nal
bQ
phan hoDthenh vA pheidwc dac cnng
vd
860 cao
hi chinh
CONG
ry
c0' PHAN 86r GrAr vA H6A cHAr
Dfc
crANG
Dia chi: 56 Ls ngo 14, ph6 Duc cians, phudng Thuong Thanh. QuAn l-ons Bicn. rh;inh ph6 Hd N6i
BAO CAO TA] CHiNH HOP NTLAT QUi I
Cho nam tai chinh kdt thuc ngdy 3I thAng 12 nlln 2016
BeD thuYot minh
o $i chinh (tiCD rheo
.
'l
.
X;cdnhd(occriphr'iinqu.r de"gi."dihbrrlr:rng
ip donn dn honc se thu duoc
D\anh thu cuhg.ip dlch vu
Doanh thu cung cip dich vI duo-c ghi
lo-i ich kinh 16 lir giao dich brin hAng.
nhan
kli
d6ng rhdi th6a nr:in c6c didu kiQn sau:
.
Doanh thu duoc xic dinh tuong d5i ch6c chin. Khi hop d6ng qui dinh nguali mua alLroc quyin tr.a tai
dich vir ali nrua theo nhimg didu ki€n cu thd. doanlr rh! chi duoL gtri nhan ldri nhiine d;au kion cu th; d6
kh6ng ct'n t6n tai vri nglLdi mua ki6ng alugc quy6n tri lai dich vu ctt cung cip.
.
.
.
Tap doin da hoic se thu dlloc loi ich kjnh tC tit giao dich cung cip dlch vq
Xdc dirh du^c phdn conp
!i;c d- hoJn rhan ) \..o rhi
d
a-
X6c dinh duoc chi phi phit sinh eho gico dich ru chi phr
rit.
bao cdo.
di
hoan rhanh uiao dich cung c6p dich vu
d6.
Trudng hop dich vu dugc thuc hiEn trong nhi.,u
rhr cloan r rhu duoc ghi nhrn
lii dLroc ghi nberl1r6n co sar thdi gian vd lei su6ffhuc
tic rd ldi hhuqn drlrc chia
Ti€n
C6
kj
ld iilng
tr
ong kj. duo-c c6n cri
vio
ki.
loi nhu6n aluoc ohia dlroc ghi nh6n khi Tap dodn di cluoc qLLlin nhlin co tlic hoac lgi nhuan rlr
g6p,r6n.
viec
C6 tirc aluoc nhan bdng c6 phi6u chi duo-c theo doi s6 luo-ng c6 phidu ting rh6m. kh6ng ghi
nhan gih tri cO phi6u nhan duoc.
C6 tirc v:i
14. chi phi ili vay
Chi phi di vay bao g6m laiti6n vaj v:i cic chi phi khhc ph6t sinh li6n quan lmc ri6p d6n cic khoin vay.
Chi phi di va) dlroc ghi nhfn vdo ohi phi khi phet sinh. Trucrng bdp chi phi di va_v li€n quan truc ti6p d6n
vi€c dau tu rA) dung hodc sin xu6ft?ii s:in d(} dang can c6 mdfthi)i Sian di ddi (tr6n II tha|g) da cu th; drr.l
vrio silr dLrt'rg theo muc dich dinh tru6c hodc b6n rhi chi phi di vay ni), d qc rinh vio giii tri cua tdi sin d6.
D6i voi khotur vay rieng phuc,Lu vi€c x6y dung tdi sin c6 dintr, bet d6ng sAn dAn t!1. laivay du.gc v6n hria
kd ca khi thdi gian xdy dwg dudi 12 th6ng. C6c khoiin rhu nhap ph6t sinh tir vjec diu tu tam rboi cic khoan
vay duoc ghi giam nguyan gi6 tdi sdn c6 li6n qran.
Ddi r'6i c:ic khodn v6n va)' chung trong d6 c6 sir dung cho uo dich aliu tLr xiy dLrng hoac sa \uet rli s.l|l
dd dang thi chi phi di v:ry v6n h6a dugc xric dinh rheo qi IC v6n h6a d6i \di chi phi hj\ kc brrrh qrrcn gr,r
quvan phit sinh cho viec ddu tu xay dung co bin hoec san \ ii rai srr du. T) le \ dn h6a duoc rinh rhco t-."1 lC
lai suer blnh qu6n gia qu,ven cta cdc kloen vay chua tre tfong ndm/ki. ngoai trir cic khoi lay i6ng biet
phlrc vu cho muc dich hinh thdnh mot tii san c! thi.
Cic kioan chi phi
Chi phi Ii nhing khoan ldm giriln lgi ich kinh t6 duoc ghi nhan rai rhoi di6m giao dich ph6r sinh loac khr eo
khd nang tumg d6i ch;c chin s€ phit sinh trong tuong lai kh6ng phen bior da chi tiAn hav chua.
C6c khotur chi phi vd khoAn doanh thu do n6 tao ra phei dugc ghi nhdn ddng thoi theo ngr \ en rac plu h.rp.
Trong trudng lt(}p glryon tic phiL hop xung dot \ oi ncuydn txe than trong, chi phr ducrc ghi nhan cin cir vio
ban chet v2i qui dinh cira cic chuin muc kd to6n de dam bao phrn anh gico dich nrur cich trung rhtrc, h!,-p li.
16. Thu6
thu nh6p doanh nghiap
Chi phi thue thu nhep donnh nghiep bao gdm tlru6 thu nhdp hi€n hdnh
Benthuy'tninh
nay tA
hltbA
phan hop thenh ve pheidupc 6ac cdng vdi Bea c6a
vi
thu6 thu nhap hoAn lai.
Hichinh
19
c6NG Ty cd eHAN 86T GrAr vA HoA cHAr Dtlc crANG
Dla chir 56 18 nsi 14, ph6 Dn. Gians. phu.ng Thuqns Th$h, Quin Lonu Bidn, ttra'nr pho lld NOj
cAo rAr cHiNH HqP NHAT eui r
ni chinh k& thic ngay 3l thang l: nam
tsAo
Cho nim
2016
B:in thuvei minh Bno cto tii chinh (liCp theor
Thli tha hip hiCn hnnh
Thu6 thu nhap hi6n hanh l:i khoan thud duqc rinh dua trAn thu nhap tinh thu6. Thu nhap trnf tlui chenh l.-ch
so vdi lo-i nhuerr ke lorin ]?i do diau chinh oic khorin chonh lech tam thoi giila thue \A ke to;n. c-ic chr tlrl
kh60g .luoc tdr ciing nhu ciidu chinh cic khorin thu nhep kh6ng phdi chlu thu6 viL cnc lhoan li du nc chLrl en.
Thui
th
nhlp hoan tlti
Thud thu nhip hoin lai l:i khodn thui; thu nhap doanh nghiCp se phdi nQp hoic se duqc hodLn lai do ch€nh
lech ta|n thdi giila gih tr! ghi sO cua t:ii san vir nr.r phii tra cho mlrc dich lap 860 c6o tai chinh vdL co so tinh
thue thu nhAp. Thu6 Lhu nhiip hoan 1ai phoi trr c ro{ ghi nlran cho rit ca cac khoan chenb lech t4rn thdi chiu
Tdi siln thue thu nhap hoan lai chr dLrec ghi nhAn khi chac chAr ftong tuong lai se c6 lqi nhuan tinh
tlr.r dr,- orrr,rnl u gclrcr,nl(c r..rnr 'ho d..o-l JUrrnr].
thLr€.
Ci6 lri ghi s6 cLia t:ii san thu6 thu nhap doanh nlghiCp hoan lai du!,-c xelrr xit lai vdo nga) ker tlru! k) ka loal
!a sc duoc ghi gidm d€n nirc dam bdo chirc chin c6 dir lqi nhuAn tinh rhu6 cho phep loi rch cua Lngr pltin
hoilo toan b6 tdi sen thui: thu nhip hoan liri dugc sir dung. C6c tdi sdr thu6 thu nhap doanh nghi0p honn laj
chrc
chua dugc ghi nhin trLroc
dLLgc xenr x61 iai vdo ngd,} kdt rhric lci' k6 torin ra duoc ghi nhin L
chin co riLr lgi nhu{n tinh thue d€ c6 th6 sil dlrng c6c tdi sen thu6 thu nhdp hoin liri chua ghi rrhln niy.
r
d{
Tii
du tinh sa af
san thue rhu nhAP hoan lqi vi thuii thu nhap hoan lai phei trd duqc x6c dinh theo thue
"uit
dung cho nim tdi san duqc thu h6i hay no. phai tra duqc thanh toin dua trdn cdc rnuc lhue quat co hi.-u lrc
lai ngiy kat drirc kj ka to,i11. 1hu6 fiu nhap hoan lai du!,-c ghi nhin r:ro B:io cio k61 qLri hoat dOng klnh
doanh vd chi ghi truc tiep vdo v6n chu sd hnu khi khoen fiu6 116 li€n quan den cic khoin nqc dugc ghi
thing vio v6r ch sd hnu.
Tii
snn thu6 thu nhnp hoAn lai ve no
.
thui thu nhip hoirr l?i phai
rra duoc bu rru khi:
Tep do:in c6 quydn h!,-p phdp dugc bir lrir giiia tai san thud thu.nhAp hi€n hirrh
roi rhui rhrL rrh,ip
hi6n hanh phei n6p; \,d
.
Cric Liri sin thu6 thu nhap hoan lai vd thu6 thu nhap hoan lai
co q.
h. e
d r lr rr:hiip crr"c .1rrr ) .oi , . rJ na
phii rrd ndy lien quan den thu; thu nhip
-r
i
I
- D6i vdi cnng m6i don
vj chju thu6; hoEc
l: t do:rn oI dinh th..rr..r.an rh'rerl'u rr aphierr hanlr ph"i rra\-lai ,n rl,ui rru n rip lr.en J.jrrh
tr€n co sd thuin ho6c thu hd' tai sdn ddng thdi voi viec thanh tolLn ng phdi r'a tfong tirng ki tLrong 1ai khi
cdc kho:in trong y6u cLia thu6 thu nhap hoan lai phai tfd hodc tdi sin rbui! thu nh{p hoan l4i duqc thanh loin
hoic thu h6i.
:,
11. Ben li6n quan
Cac bcn du.rc coi ld lien quan n6u mot ben c6 kha nnng ki6rn soit honc c6 enh hudng deng ki ocli Oi len
'
kia trong r i6c ra quy6t dinh cdc chinh s6ch tdi chinh vA hoat d6ng. Cec b6n cing dlLoc xerrr ld b€n li6n quan
n6u cung chiu sLL ki6rn sorit chung hay cbiu anh huong dlng k6 chung.
lron: r
h
ec rer'r
Inlr Lhuc !,n..t
rct.rroi qurr,
h9 Jud
(rJ
oLn licr,
q.rr.
birn
c
dr
cIa moi qlra
he
duoc._rr r|cng rrlr.iu r.rn
l\.
18. Brio cao theo bo
phin
Inl ,ucki
hdoa'.ll .a Inol Ihd co.llc \ac dinh riene bier IrrJm ci.r rr, q ri tr..rh -.'rr xunt
hoic cung cap san pham. dich vu vd c6 rui fo vd lqi ich kinh te khdc vdi crc b0 ph{n ki h doanh k}r6c.
B^plr"rl Lco
l
(o klu ru. d.r l1 l, rror plcr .o llre \;c Llinl. riing b'il .harn 5ir rro q-a trinll ca.. \uit ho;c
cung cip sin phim. dich vlr trong phan vi rndt m6i trLLdng kinh t6 c\r tho vd c6 rii ro \a lqi ich kidr ti khac
r ji trc bo
lhin k.nh dorjllr rrong -ac ror r-rrorrg , nn ri l,rac.
lJl
l'trJr,
Ban thuy't ninh nay
b nAt
ba phan hop thanh va phei duoc dac cdns voi EAa c1a
&i
chinh
2A
cONc
w cd PHAN 86r crir
vA H6A cHAr
Dfc
GrANG
Dia chi: 56 l8 ngd 44. ph6 Dfc ciang, phrrng Thumg Thanh. Qtran Lons Bien, Lhanh ph6 Ha N6i
BAo cAo r Ar cHiNH Hop NHAT euv l
Cho nam t;ii clrinh k6t thnc ngdy 3I thAng l2 ndrn 2016
Brn thu-v6t minh Beo c6o tdi chinh ati6p theo)
19. C6rg cu
tii
chinh
sA fii chitth
TAi
ViCc phen loai cdc tdi sarl t:ii chinh ndy phlr thu6c vdo ban chit vir muc dicl, cria rai s:in tii chinh vi aluoc
qul,iit dirlh taithdi dldn ghi nhiin ban diu. Cdc tdi srin t:ii chinh cia Tap dodn gdm ri.n ,a cac khoan trro rg
duong tidn. cric ktroin ph,ii thu kl6ch hdng. phii thu khdc. cdc khorin cho vay, chc c6ng clL rdi chinh allloc
nidl11 yat vi khiing duoc ni€m y6t.
Tai thdi di6nr ghi nhan ban deu. cic tai san tdi chinh d$oc ghi nhan theo giii g6c c6ng
c6li6n quan truc tiep d6n idi san tdi chinh d6.
\,Io
cr'rc
chi phi giao djch
phii rr,i titi chinh
Viec ph6n loai cec kloen ng 1ii chinh phir thu6c r'do brin chit vd muc dich cira khorin no tdi chinh vd duo. c
quy6t dinh tai thdi di6m ghi nhan ban diu. Ng phii lra tii chinh cua TAp do?rn g6m c:lc khoan pheitra ngui'i
h;n. \a) \; ncr. cdc kloan ph:ti r|r khac.
Tai thdi di6n ghi nhin 1in ddu cric kho6n nq phai tra tdi chinh duoc ghi nh{n ban clLu rheo gi,r goc trtr lac
chi phi giro dich c6 IiCn quan truc tiip d6n nq phii tri tdi chinh d6.
Bi tri{ cic ting
cu ttii chlnll
bi t?1i chinh chi duoc biL tr.ir v6i nhalr \,i rfinh ba\ gid tr i r ruan rfe
lhi f:paoir.:
Cic t:ii san tdi chinh vd nq phei
cj
.
.
do. kc rorjn
k irr
cnr
gii rri
Cir quyin hgp phep dd bir rl.ii
Barg
da drLo-c ghi nhan; v,L
C6 du dirrh thanh todn tren co sd thuan hoac
Uhi hin
rai
\a thxnh roan no phij rri cirng n6r thLii
didm.
THONG TrN tso suNG
cno c/(c KHoAr\ MUc rRiNH BAy rRoNc
Ti6n
vi c{c khodn tuong iludng tian
Ti6n
mit
S6 cu6i
r ren gurngan ha ng
c0ng
Cic khoAn diu tu tii chinh
C6c khoan dau lu tii chinh cua T{p
Lio
Cai (*)
ura goc
Lgi nhuan ph6t sinh sau ngdy ddu nr
C6ng ty Ci phin II6a chfu BAo Thiing (*")
Cii
g6c
Loi nhu6n ph6t sinh
c0ng
sau ngdy
Si5
diu nln
ki
2.243.525.820
9.585.322.717
14.058.326.691
10.914.518.041
doan chi c6 dnu tu v:io c6ng
Ci phin Hda chfu PhAn bin
nor KE
,1.473.00i.974
t-r,
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ki
241.174.963.867
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tliu niirn
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230.416.562.551
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l7 thdng 12 ninr 2015 do So Kd hoach vd D6u iu tinh Lio Cai c6p, T{p dodn diu nr vio C6ng r1 C6 phin
H6a ChAl PhAn b6n Lao Cai 17,{.426.520.000 VND. l ong duong 43,61 % v6n diau 16. Tri ngi) tcr rhuc k)
kii torin, Tip do?rn dn diu tu 174.426.520.000 VND. tuong dlrong ,13,6I % v5n diiu lf.
BAn
thuy'tninh
nAy
b hitbO phen hop thenh
va
pheidugc dac cnngvdiB6a c6a hichinh
21
c6nc rv cd pxin a6r
Dia chl: 56 l8
BAo
erir vi H6l cnAr ofc
ngo 11, ph6 DLic cialrg. phudng T|Lrgirg 'l
h
ar1h.
cAo rAr cHiNH HoP NHAT oui r
tiichillll kil lhuc ngir i I rhing 12 nim l016
craruc
Quen Long Bien.
thdrl ph6 Ha NOi
Cho llan
B:in thuvot minh Bro c[o tirichinh
aii6D
thcol
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llr-r,j-na lL, : du \J Ke h^1cn \" Di , t- rrnlr laoC"ic:Lp. l"pooa di.r rr \a^(ortsD r up.r-n Ho,
r lr.r RaJ I hanF'10.01,1J.u1,0.000 V\D. r,,.rB d-orrg 24.50 o" ro diiu l.-.
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sir hiiu cua
l ap dodn rni c6ng r.v lien lc'' r, i phin., r,np,inrronghr thinrtih^i.,
r'i
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87.000.000.000
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10.75|J.,r0i.316
24r.17.1.961.861
10.758.401.J16
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t! liA kit
Cic giao dich rrqng ydu giira Tap dodn vdi C6ng
C6ng tJ C6 phdn H6a
chit pnan mn lao Cai
t) C6 phin
(lrC)
Xlua ir?ing tir LFC
Thue GTGT dau \io
Phai &u 1i6n bao hi€m n6p h6
B6n hdng vd cung cip dich vr.r ,'iin chuy€n
Thue CTCT heng bin
I-FC tre tien c6 tiLc
LFC va!
FI6a ch6t Phdn b6n Lao Cai( Cai
Lai 1i6n !a) phdithu LFC
LFC ha tlan hdng
C6ng ry Cij phan H{tr chdr B:io Thing (BTC)
Cho BTC va)
Lai vay phaitfe
G6p v5n sang BTC
ld LFC)
Lu) ke Iu odu nam oen cuor r{y rra)
Qui I nnm trr6c
Qui 1 nlm nay
99.877.612.896
9.973.167.886
25.015.900
52.394.885.693
4.9,r7.488.570
s.s00.000.000
57.924.000.000
94.140.000.000
LFC trri tidn ray
tit
L000.000.000
,1.01 6.3
126.288.96,+.8r 5
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52.216.450
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Phii thu cic
bon li6n qunn
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C6ng ty CP H6a chet Bao Thang
C6ng t) TNHH Vn Miih
(o. r
r ri
Phii thu cic kh6ch hing khrc
C6ng t) TNIGI l)rieslarrdcampina H:l Nam
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23.5,t0.090.559
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aiu nlm
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9.225.002
r.393.514.723
1,12.510.158.155
119.599.217.,104
1.221.762.040
t.25 1.42 i .578
19.228.139.420
5.926.800.000
14.1,{5.363.350
t2.236.038.845
2i.172.391.799
10.986.415.629
15.846.4 r 3.s 19
r.r21.290.086
2.982.41',7.480
1.090.97s.670
ninh ney h nalbA phAn hApthanhva phaiduVc dac ci)ng voj BAa cea Ei chinh
22
c6NG Ty cd PHAN 86T GriT
vi
HoA cHAr DUc crANG
Dia chi: Sd 18 ngo 44, ph6 Dfc Giang, phudng Thuc'jg T|anh. Quan Long BiCn. rkinh ph6 Hn Ndj
BAo cAo TA] cHiNH HOP NH,{T QUV I
til chnnl ket thuc ngiiy 3I thdng 12 nlm
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75.754.659.2ss
130.819.109.694
r66.050.2,18.7r4
Tre tnrdc cho ngudi b{n
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nim
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39.217.219.011
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4.9 /2.91 t .650
Cdc nhd cung cAp khdc
1.381.200.000
14.821.183.355
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cho vay
3.340.396.295
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ngin hqn
s6 cu6i
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ki
clto v/,! ctic bAn n'n quan
C6ng ly C6 phin H6a chit PhAn b6n Ldo Cai(i)
C6ng ty C6 phin H6a ch6t nao tling
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358.652.128.473
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