Báo cáo tài chính quý 4 năm 2015 - CTCP Hóa chất Đức Giang – Lào Cai
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CONG Ty c6- pHAN H6A cHAr ofc crANG - Lio cAr
'i .r .r,, ongnsl-iepl;n"Loor.g.hr)erB.o ft.r rn lro,a
BAo cAo rir cHiNH eu'i rv
Cho.im tiiichnrh k6t thtc ngAy 3I ihdng t2 nan] 2015
BAo cAo LU.U CHUYEN TIEN TE QUV Iv
(Thco phuong phlip gitn ti6p)
(hu nim taichinh L;t rhucn^gi\ Jt lhrns t2 ndm 20t5
(u:lng oal oul
vilirh: V\D
tir diu nim d6n cu6i k] nn]
D(nr
L[y
cHi
L
k6
l nuyer
Tltu
NIn
'ninh
nay
^_im
tru6c
Lutr chuycn tian tif hoat dong kinh doanh
L Loi nhain nrtc th i
2. Dii' chinh cho uic khotin:
Khdr hao
Cic
tii
san c6 dinh
!i
at
b;t dqng sin diu
210,t64,231,279
02
rLr
223,071,587,675
56,977,867,196
12,611.220,1,1.1
0l
khoAn du phdng
Lai. r; chenh lech E gj, hili aorii ao aanl gia tai
04
05
06
khoi. nuc riCn te co g6c ngoai €
Lii. l6 riL hoat ddng deu ru
Chiphilai!a!
C6c uloin dieu chtuh kh:Lc
Ldi nhui ti hogt d1fig kinh .loo h
ttuli" thuJ .l6i tin h.a d1ng
l ang giam cic khonn phai thu
cAc
3.
-
-
7,574.02r.817
07
08
288,972,148,374
09
92,222.203,587
(22,389.613.179)
251,818,168,975
(
18i.203.191.1: r)
(r5 359.5r6.005)
lt
(45,955.460.153)
Teng. gldn
t2
(r4.998.848.11l)
808.725.36.1
t0)
(6.584.397.621)
chiphitre hu6c
Tn.g, giam chimg khoiln kinh doanh
tl
Thue nru nhap doa.h nghi6p dn n6p
t5 v 14
Iien thtr khic tir hont d6ng kinh doarh
'lien chikhdc cho hoar d6ng kinh doant
17
riu thuin ln
hoat dOng kinh do.uh
LUU chu)6n den tir
L
Tia. chj d€ mua sim, xay du.g di san c6 dinh
clc tai sin dii han kh6c
Tian thu tir thanh
.,;i
li.
hoft dd
(7. r88.097,5
(196,8'11.799.0?
l)
(r0.600,375.0501
v.18
(r,409,018,042)
(8,7s6,091.211)
2A
266,65.1,21o,3t6
(158,09t,123,194)
]
(78.102,28r.225)
(182,?96.079.,1s 1)
g dau tu
nhuong bAn
Lai
vi
sm c6 dini
1,d; ,,ll,rc
Tldn chi cho vay. mua
vi
22
cic cdng cu no cua
dor viHrac
23
(3
r2,958,395,265j
Tien thu l,6i c|o vay. ban lai c6c c6ng cq no cda
6.
Ti6n chi .tiu tu g6p v6n vao dor vikh6c
Ti6n thu hdi dau tu g6p v6n vdo dcm vi khiic
1.
lrcr l,- l; .lo \a
5.
(18,411,964.994)
r88.097.5 t0
7.
ling. giim cic khoin phaitfa
IL
I
7,006.601.1ll
i,,133,63.1,311
(16,791,38s. r22)
VL:l
Tang. giim harg t6n kho
Luu cnulin
2.
vt.4
vt.3
Lw
chu.yin
Bir.d.ti) lh.t
..i
tiin thuin
dtra1.
dat
\r o -r'l.rd-orc.rir
fi hod dAns diiu tr
lL.
21
478.905.671.871
25
(93, 1 86,5 90,000)
).6
2,i02.611,80.1
2',7
3A
cirgtniBtitrtkq1t r hllAD.nDirthirntqajlt,firt2ut5
(s,34r,s93,616)
(t34y'%,447,647)
c6NG Ty cd PHAN
t6r
cnAr
ofc cratc
- LAo cnr
Dia chir Cum Cdng nghiCp Ting Lo6ng,IuyCn Bdo Tffing. tinh Leo Cxi
BAo
c^o rAr
eui rv
cFriNH
liichinh k6r Lhnc ngdy 3I thnng 12 nem 2015
Bno cno luu chu]6n ti..n t6 qui IV (ti6p theo)
Cho nam
Lny ka til dAu
nin
d6n cuiii
ki
nt y
ME Thuy6t
crri TlEu
lII. Luu
chuyan tian
L
tlu rir phdi
Ti€n
ti' I'oat
tii
d6ng
chinh
hanh cd phi6u, nhin v6n g6p cua
ll
chn sd hnu
l.
ta hiv6n
Tidn
+.
s6p cho cac chli s6tiiu, mua
c6 phiCu cha doartr nghi€p da phtt hinh
Tian thu rir di vay
nen rri nar t:oc \al
5.
Tian rA no g6c thue tai chinh
O.
C6 tLic, lginhuan da trd cto
3.
Lutt
thulin tiin thuin
Luu chuy€n rian thuin
t
'
I
Tian
uo.,g. lJ rl d) ac
vi
213 998.880.000
rar
32
33
34
V.t7
979,505, t:t9,870
V.17
(r.08r,49r,850.215)
chi
so
hlix
n\ng
nii chinh
36
(t 55,806.977,018)
40
(2s7,793,687,-163)
trongki
diu
r ;i.
1,12r.234.477.1i8
(912.290,2r 8.r06)
35
hoat
Tian vii tuong dtrong tian
Ar
Nirn nay
minh
60
nnm
6 cor,.u.oo -goa
tuong ituong tian cu6i
3,517,958,337
(r 16,387!561,878)
4,731,767,036
169,301,208,786
_
v.l
Kd
2:2,1q7,005,ab-l
r.,
k'
Ngut'i Ep bi6u
v.l
(200,746.133.26e)
toln truang
f
i?I!.q!!gtq
nAm 2016
| ' gtJC GIAN
t\ r-no
K"*
Bich Phuong
9iD nnt
,it!
phAi
drtc da. cirE
\'61 Bbr
thtit
hijth Bn.
(i.1it .rit
1.ttrj
|:
hiih 2Att
H6 Manh Linh
l0
c6NG Ty co- pHiN H6A cHAr or?c GrANG - LAo cAr
Lri..lr: , Jr'(u
"r;,."o l.,eluorrr. lL)elB"o.ld. ,l l-o( |
DAo cAo rAr cHiNH euv rv
Cho nam tii chinh kiit ihLic ngir- 3l ihang t2 nanl 2015
THUyfr MrNH BAo cAo rAr cniNu
nim tii chirh k6r rhdc nga) Jl thnng l2 nlm 2015
HoAT Do\c ci ,r corc rr
BAN
cho
r.
Dic Dlt\'l
l.
Itinh thfc
2.
Linh vlrc kinh doxnh
3.
Nginh
sd hfru v6n
:Sin xuAt
kinh doanh
kinh doanh chn yiiu cira C6ng t1 ld: Sin xurit, bu6n b6n ngu).€. vat li€u va c6c ,'Al hins h6a chi
c16ng
Ciu
h nc C6ng
ty
Cic c6ng tv tien kAt
Ten c6ng t)
l
c6 phan
1y
nghA
IIoat
!ong
rC6ng
Hoat al6ng kinh
doanh chinh
ri.le
SAD xuit h6a char co
ban, phen b6n vd ho.p
Dia chi tru sd chinh
Lo nran hoa
chdt Phdn bon I ao Cai
Cun C6ng nghiop
rane Loong: nu\
Bdo Thing, tinh
e
r
li
ri
l0
le
lgl
qul€n bi€u
3r.599/o
.l I.59,/o
I1.59%
30.00%
30.0%
chdt cia ni-to
Ldo Cai
chAl
Dic Giang Dinh Vu (*)
Cl6ng ry CP H6a
khu
I-6 cN5.3KKho bai ve luu
c6ng nghi€p Dinh Vn. hdng h6a
phudng D6ng Hai 2,
quan HAiAn khu
kirh t; Dinh vn - c6r
giri
30.0%
H,ii, Thdnh ph6 Hai
phong.
Nhin vi6n
Tal ngiy I I theng 12
li
DAm 2015 C6ng
ty c6 518 nb6n vien dang laln viec (tai ngdy 31 rhing l2
nirr
2014
134 nhAD viCn).
II.
N-{M TAI CHINH, DO]'\I VI
1.
\I'n
Nin
TIIN
TE SO'DUNG TRONG KE TO/IN
tdi chinh
trii chinh cta C6ng ry bit dau tir ngd), 01 th6ng 01 vi ket rhtc vno ngd).
3
I rh6ng t 2 hdng nim.
vi tian tC sir dr.rng frong kC toi
Dor vi tian lC si dung trong k6 toin li D6ng Viet Nam (VND).
2. Don
CI'I 4\ ]II
1.
'C
\
A
CHL DO hL TO4\ AP DI
\G
ahurin ntu': \a chA d6 k6 rorin ip rtung
Ca,ng ty .ip dung Ch6 d6 K6 to:in Doanh nghi€p
Vi6t Nam airloc ban hdnh theo Th6ng tu so 200,2014, TTB'l C ve hlrong dan Che d6 k6 to6n doanh nghiep rhay th6 euy6t djnh sO tSlUOOelqO-efC ngiy 20 th6ng
3 niur 2006 cira 86 rfLLong 86 TAi chinh vd Th6ng tu s6 24.1/209/TT-BTC ngi), 3 t thirg 12 nim 2009
cua B6 Tdi chinh.
Tu,r6n bii vi viQc tudn thri chuin mFc k6
toin vi
ch6 dO k6
Ban thuyCt ninh nay ]a nrit b6 phah hop thanh ve pheidugc dac cnng voi Bao caa
toin
bichihh qui
tV
ndh
2A1S
11
coNG w cd pHnN H6A cHAr Dfc GrANG - Lio car
:
oro !l :{ ., urf IL ,."o L rg I ocro. ||
)i I dJu || ,g. L| | Jo i J
'
BAo c^o rA1 cHiNH euV lv
Cho nam t;ri chinh k6t thirc nsdv 31 drins l2 ntrm 20 J5
Ban Ginrn d6c rlim bno da tuan rhu yCu cau ciu cric chutin rngc ki! rodn vd Ch6 do
K. r.[n D.rnh ghiip
Vi6r Nan du.'c ban hdnh rheo Thdng tu sd 200/201,1/TT-BTC vd hudng dan ChC do ke to;lr dornh
nghiep ihay rhe Quyet dinh s6 15/2006,]QD-BTC ngdy 20 th6ng 3 nin 2006 clia BO rnrong B6 TAi chirh
vA'lh6DS tLr s6 241/209/TT-BTC ngiy 3l rharng t2 nim 2009 ctu B0 Ini chinh.
Iv.
I
CAC CHINH SACH
Kf ToAN AP DqNG
Co s6 l4p ts6o c6o tii chinh
Bio c6o rdi chinh droc lep tren co so
kd rodn d6n tich (tdr
cic rh6ng tin li€n quan d6n cnc ludng tiin).
2 C{c
giao dich bing ngo+i to
Cic giao dich phdt sinh bing ngoai ti drroc chu)cn doi theu r) 916 tai nga) phar sinh giao dich. 56 du cec
khoin muc tidn t6 c6 gdc ngoai td cu6i nin duoc qui d6i rheo ti gi6 tai ngiy k6t thirc ndm tdi chinh.
Chinh l6ch r)- gid phet sinh trong ninr tir c6c giao dich bdng ngoai t6 cira c6c khorn nllrc li
r|u chenh l6ch iirg vd chonh loch giAm duoc ghi nhan vdo doanh rhu hoat da)ng rdi chinlr hoic chi phi tii
chinh.
Ti
gi6 sn duDg d(; qui d6i cic giao dich phrit sinh bing ngoai t€ td S gii rtr c t6 tai rhoi di6m ph:il sinh
giao dich cira ngin hdng rhucrng mqi noi C6ng ty c6 giao dich phir sinh. Tn gi6 giao dich thuc re d6i v6i
cic giao dich bing ngoai td aiuo-c x6c dinh nhu sau:
. Ddi v6i hop ddng mua bAn ngoaitC (lrqp along mua barr nsL,4i te
3jao gi{, ho.p d6ng ki han, hop d6ng
tuong lai. hop d6ng quydn chon. ho.p ddng ho6n dOil: t1i gia ky t6t trong ho.p ding mua. b6l rrgoai tC gjara
C6ng ty v:i ngin hdng.
. D6i rdi rro phiii thur d gi6 nrua cua ngan hdng rhucrng mai nLri C6ng
taithdi didn giao dich phir sinh.
. D6i v6i no. phii 1rA: ti gii b6n cira ngan h?rng thuong nai noi C6ne
t"v
chi dinh kh6ch hiDg thanh toen
t) dV kiitn gixo dtch tar rhoi dicr!
giao dich ph6t sinh.
. D6i yoi c6c giao dich mua sin tiii sin hodc c6c khoin chi phi duoc rhanh rorn ngr) bang rrgoxi re
(khdng qua odc tdi khoin phrii rfd): ti gi6 mua cira ngin hdng thuong mai noi C6ng ty thuc hidrr rhanh
10rn.
lj
gii
sir dung de d6t1h giri 1ai s6 du cric khoin muc tiin t6 c6 g6c rrgoai t€ tai ngi) k6t rhnc ki ke lo6n
d[oc xric dinh theo nguv6n tic sau:
. D6i \'6i cic khorin ngo4ite giri ogen hdng: li gii mua ngoai td cr]a ngan hdng noi C6ng l), no rii khoin
ngoai
. D6i v6i cric khoAi mqc ti6n t€ co g6c ngori teduocphanloai la Lai sin [hac r,1 gi6 mua nSoai tC cira
NgAn h:ing Ngoai thuonlg So giao dich HdN6i (Ngan hdng C6ng ty rhuong xuyen c6 giao dich).
.D. \^icr. , u1r, In..cre1 li.ogo.ngoAi
lidrocphan
oei
l"nopl,:r lfa: qgidb;nngoa
le
-..
Ngan hdng Ngoai thuong Sd giao dich (Ngan lr:ing C6De ty thuong xuyen c6 giao dich).
3
C:ic khoin tliu tu tii chinh
Ctu khoiin cllo r.ry
Cic kho:n cho vay dugc xrlic dinh theo gi6 g6c trir c6c khoan du phdng phii thu kh6 ddi. Dlr phdng pbai
thu kh6 ddi cira cdc khorin cho vay duoc lap cdn cLl vdo du ki6n mirc t6r rh6r c6 the \a\ rr
Ci, Ahuon
tu v,irt tltng t1 lienAir
llii
C6ng
lt
tian
Ban lhuyet ninh nay
kil
b nAt
bO
phAn hqp thanh
vapheidMdac ctng
voi EAa cAo bj chinh qu\i tV nAn 2O1S
12
cd pHiN H6A cHAr Dfc craNc - LAo cAr
CONG Ty
Dia chi: Cum C6ng .ghiep T;ng Loong hu)en Beo Th;rg. rrnh L_io Cai
BAO CAO TA] cHiNTj QUV IV
Cho
nim
tari
clidr
kar thuc ngiv
jI
th6ng 12 ndn] 2015
Cl6ng ty li6n ket ld doanh nghi€p md C6ng ty c6 anh hudng dang kd nhung kh6ng
c6 quyen kiem soAr cl6i
\oi err chm r sac ) iai eh nlr \a hoxtdong Anh huong ding kd rhC hidn d quydn rharn gia vio \,iCc dlLa ra
ca. q.) ir dinh \ e ch ,h \ach rai chrnh \ a hoat d6ng cia doanh nghiap nhdn d:iu nr nhLLng khdng ki6n
so6t
cAc chinh s:ich ndy
Cic khodn d6u ru vdo c6ng t] con. c6ng R li6n k€t duoc ghi nhdn ban d6u theo gin g6e, bao goln gra nrua
hoiic khoin g6p v6n c6ng c6c ohi phi li€n quan truc ti6p den viec d6u trr. Tr-Lr
phi li6n t6. gii phi khoan ddu tu duo'c ghi nh6n rheo gi61ri ho. p ri cira tdi sdn phi-ti6n te
tai troi diem phar
loi nhu4n.cira cAc ki trudo khi khorn dau rU al|roc mua duoe hach todn giam gla tri cila chinh
khonn diu tLL d6. c6 tiLc r'd loi nhuan cira cric kj s:ru khi khodn diu nr dLLoc
ghi nh6n doanh
t rrL co tLr'( droc r rar barg eo phicu c rr arro-c rheo ci6i s6 luong c6 phidu ting'rua?LLoc
rh6n. kh6ng ghi nhin giri
r-. Lo p I eLr .rl,{n J o! du,c glri Il-.,n l,eo n inl) gi".
Du phong t6D thit cho c:ic khoin diu tu vdo c6ng ry con li6n k€t duoc trich Iap khi cOng
R con. c6ng t]
li6n kit bi l6.vdi milc tlich ldp bing ch€nh ldch gina v6n g6p thiLc t6 cria cic bdn tai cong ty con, cong q
C6 tirc vd
li€n k6t vd rdn chn sd hiLu thuc c6 nhiiD v6.iry ld g6p v6n ciia ct6ng t] so ua; tOug iO ,,O,igop tr,L,c te-.un
cric be|r |ai c.)ng t_1 con. c6ng g li6n kdt. N6u c6ng 1] con, c6ng ry lien ket ld d6i tuo.ng lAp Bdo c6o tii
chinh hop nhit thi cin cn d€ xric dinh dLL phdng t6n thit ld Bdo c:io tdi chinh hop nhAt.
Tirg. giam s6 dLr phdng 16n thAt diu t| vao c6ng ry con. c6ng ry lien k6t can;hdi trich lAp tai ngay ki:t
thLlc kj ke todn duoc ghi Dhan vdo chi phi tdi chinlr.
Cic khoen ph:ii thu
CickboiDnophdithuduocrrlnhbriyrheogicrrighr sotrud cac khoan du ptrong phiithu kh6 ddi.
Viic phen loei cdc l(hoen phrii thu Id phdi thu ki6ch hdng, phdi rhu n6i b6 vd phei thu kh6c duoc tluc
hi6n theo nguyer
'
lic
sau:
Phii
thLr clla khdcb hdng phin dnir cric khoan phii thu naDg tirlh chat thudng mai phdt
sinlr ri giao
tirh chit mua bdn gitra C6ng ly va ngLrdi nua ld.icrn vi d6; tap vdj Ci,irg r1.'bao gdrn ci-cric
phii thLr v3 tidn b6n hdng .'ruit khAu iry thec cho don vi khdc.
dich co
khodn
.
dich
Irhdi thu khric
mua
DrL ptrdng
phin itnh cec khodn phai thu kh6Dg c6 tinh thu..nrg mai. kh6ng tier, qurn der gi.,o
b:in.
phii thu kh6 ddi dlroc lap clo timg khoen no phai thu kh6 ddi cdn cu
mic tdn rhit c6 thd x61 ra. cg rh€ nhu sau:
,,ao ruoi nQ qua
cdc khoan no- hoic dlL ki6n
h'c.a
. Diii vdi no phairhu qu6 han rhaDn toan:
- 30% gin tri d6i v6i khoan no phdi thu qui har tir rreD 6 rlr6ng d6n duoi I nan.
- 50% gi6 td ddi v61 khodn no phai rhu qui han tir 1 nim d6n duoi 2 nEm.
- 70% gii tri d6i r6i khodn no phai thu qu6 han rir 2 nim d6n du6i j nam.
- 100% gi6tri d6i vtli khoan nr:phii thu quihanrir 3 nim trd I6n.
. .D6i ldi ng phni thu chua qua han thanh 1o6n nhung kh6 c6 khi ndng thu hdi: cin ciL vdo du. ki€n
' u. ro llrat di lrp du p, or,g.
:
nrng ron Lro
Hdng t6r kho clLLo-c xic dinh tr0n co scr gi6 g6c. Giri.gSc hdng t6' kho
bao gdm chr phi nua r,a cric chi phi
lien quan
vi
tr
lrc ti5p khdc phdt sinh d6 c6 duoc hdng tdn kho
d-
dia di6[r
trang thrii hi€n tai.
Ciri g6c hnng tdn kho dugc
xic ilinh nhu sau:
N!Ulerr r-r Le-. .,aI; l-.r: oao gom ch. plrr rnLr. ra.ac.ri phi lrerr qrra r rru. liep klrdf
1. -r
.l€ c6 duoc hing rdn kho d dia di6nr v:i rrang th6i hieD tai.
.
Bbn thuyqt ninh nay
b n1t
bA phan
hap thanh va phaidLEt dac cirng voi BAa cea Eichinh qut tV nen
2015
.i
ll
13
Ty cd PHAN H6A cHAr ofc crANG - LAo cAr
DaLl .',rr, d-e1-rl ieo ldro t,,un.. rJler Bao | ,ir'.i. (in' I a,.I .i
CONG
BAo CAo TA] CHiNH QUV IV
Lr:ri chi k6r ihuc ngiv l1
Cho rarn
rh?iD!:
l2nem 2015
.
Th:\nh pham: bao gdrn chi phi nguyen var li6u. nh6n c6ng trLLc ti6p vd chi phi san \uat ct,ullg uo
lien quan tii;p duoc phAn b6 dua t1€n mirc d6 hoat dong bnrtr thutrg.
.
,l,i
-lri .an \. ;r k.Ilr rioa-h d.r oarre: .hi bdotso-rclri ph.ng.\en\rit li<..ctrirf
Giri e6c cua birng tdn kho duoc tirrh rheo phuong phap bnrh qu6n gia quyin
phrong phrip k6 khai rhuong \uy€n.
vi
dLLoc hAch
toin theo
Gir lri thuan co th6 lhvc hien
duq-o Id gie blin u.tc tirrh clia hdng tdn kho trong ki siin \Lrdr, Inlh doanh
binh ihudDg tru chi phi u6c riDh de hodn thanh vd chi phi udc tinh caD thi6t cho vi€c ti6u thu
chring.
Du phong uianr gid lrang tdn khn_dunc ldp cho ti rg m4t hdng 16n kho c6 giri g6c lon hon giti tri thu6n oo
Lhr thr L hi.;I dugc. Tang. gicrr so du du phdng gi6m gin hdng t6n klo can phei u.ich tap tai ngay
k6r druc
k' k6 bAn duoc ghi nhan vdo gi6 v5n hing b6n
Chi phi tr,i tnrdc
Chi phi tfti 1ru6c bao 96111 oic chi phi thuc tO da phit sinh nburg c6 li6i quan d€n kot quri hoat d6ng san
\uit kinh doanh cia nhiCu kj, k6 to6n. Chi phi 1rA trudc cira C6ng t) bao g6n c6c chi phi sau:
COng cU,.larng cu
cr,r di dua vio sir dung duoc phdn b6 vio chi phi theo phuong ph6p dud.ng thing rcii
thdigian phin b6 kh6ng qu62 nnm.
Chi phi stta chrta iii si c6 dlnh
Cric c6ng cu. dqng
Clhi phi siia chia tii sdn ph:it sinh m6t ldn c6 giri
d dng lhing trong 2 nAm.
Tii
s,in cil dinh
tri l6n duoc phan
b6
vio ciri phi
theo phunng ph6p
hiiu hinh
Tdi sin c6 dinh hnu hlnh duoc rhd hiCn iheo nguyen gi6 triL hao nrdn liiy k6. Nguyon gin tdi san c6 dinh
hiru hinh bao g6n todn bd crc chi phi lrri C6ng t] phei bd ra dd co duo-; td; s"n cO a;in ti,,l a6n rhoi
di6n dua tdi sin d6 vio treng thdi sin sing si dung. Cec chi phi phet sinh sau ghi nhan ban dru cIr ahrg!
ghi tADg ngu)en gi6 tii sdn c6 alinh n6u cec chi phi ndy chic chin liirn tdng l9i ich kinh rd trong tuong l.ri
sdnd6.CicchiphikhongthdamandiiukiinrrendLrocgrinlrrinngalvdochiphisin
\uat, kinh doanh troDg ki.
do -5!i dnng tai
Khi di san_c6 dinh hiru hinh duoc bin hay thanh lj, nguy6n gid vd khiu hao lij).k6 duo-c roa so !a bat k)
khoin l6i 16 n:io phdt simh do vi6c thanh li dau duoc tinh !?io thu nhAp hay chi phi rrong nam.
Tii
san c6 dinh hnu hinh duoc khau hao theo phLrcrng ph6p dudng
oe r..i .Jr .. ainlr
Nhi crra, vit ki6n trLic
I
thing dua rr€n rhd.i gran hiiu clung ro.c
So narr
6-25
2 - l0
N{6} moc vd thiiit bi
P.
in '. r' rn . rnrrin dir
Tbiat bi, dLrng cu quan ll;
rlr:
Tii
sdn c6
dhh
5-8
3-6
kh6c
.i
Tdi s:in c6 dlnh v6 hinh
'I:ii san c6 alinh v6 hinh duoc th6 bi6n rheo ngulCn gi6 tr
iL hao lndn ldy k6.
Benthuyet ninh nAy ta
ndbd
pheh
hop thanh ve phai
dM
dac ctng v6j Baa cea aichinh
qui jV nAn 2015
coNG
w cd PHAN H6A cHAr Dfc GrANG - LAo cAr
Dia chi: Cunr C6ng nghiep TAng Loong. huyen Bao Thing. dnh Lao Cai
BAo CAo TAi CHiNH QUf IV
tii chinh ka ihuc ng,iv- l I thdn
Cho nim
l
2 nam 20 1 5
Ngulen gid tii san c6 dilh v6 hinh bao g6rn todn b6 cdc chi phi mn C6ng ty phai bo m ile co dro! tii srn
c6 dinh lnrh dcn thoi dicm dua rai sind6vaorfangthai :ansangsudurg chi phr rienqua.rl6ntiisdnc6
dinh 16 hinh phr'rt sinh sau khi ghi nhan ban d;u d|lor ghi ntrdn ta chi ptl| san ru;t. k inh doanh tfong ki
lrir khi c6c chi phi ndy gin lien v6i mot tdi san c6 dnfi v6 hnnr cu rho vn ldm tnng loi ich kinh te ru-cau rai
San na),-
.
Khi tai sarr c6 dinh \6 hinh duoc b6n hay thaDh li, nguy€n gie vd gin tri hao lnon liy kd du.oc x6a s6 va
lei, 16 phatt sinh do rhanh li duo. c ghi nhAn vio rhu nhap hay chi phi trong ki.
T:ii sen c6 dinh v6.hinh cira C6ig q, bao gdm:
Qq,in sft dung drtt
QI j .., on'r; d.rr l" loa.r bo c.c clri Thr rh!r( l; ( o-i r) ,tr -, i ra Lo tiel qu]|r r- i liif, rU. da. .,. dLr.g.
h.ro go n: tiarr lhi ru de co qu\ en sv dung dit. chi phi cho rl€n bir, giii ph6ng nnt bing, san Lip mit
bing,
le llrr r .o. 1r,...
QLryin sLi dung ci6t dLrtrc khau hao theo rhdi giaD giao ddr (,17 nim).
Chnnng trinlt phlin nim
Chi phi li6n quan d€n c6c chuorg trinh phin mern Inal rrnh khorg phai la rnot bq phan gin kdt voi phin
duoc v6n hori. Nguy€n gi6 cira phdn min nrdl tinh ld to:in b6 c6c chi phi l1li C6Dg r.J
da chi |a tinh din thii di6m dLLa phin m.m vdo sri dyng. Phin mdm mriy tinh ducrc khiu hao theo phlrong
phdp dudng thing trong 5 nArr.
ciLDg c6 Lion quan
Chi phi xAy d{ng c'r b:in dd dang
Chi phi rdy dLLng co bdn do dang phan 6nh ciic chi phi lien quan rruc ri6p (bao g6n cd chi phi l?ii vav cir
li6n quan phi htrp v6i chilrh siich k6 rodn cira Cong n ) atcn cac Tni san di g trofg qua trirrh xAv dlrng, mi]
m6c thiel bi darg lip ddt d6 phuc vu cho muc clich \an \uar. cho thui \t qurn J1 cing nlu ctri phi li€D
quan d€n vi6c siLa chia lii san c6 ditlh clang thuc hi6n. C6c tdi sin ndy dLroc glri nhirr theo grd goc ra
kl o.r; drro. tirr r
^h:i- hao
It) C;c LhoeI no
Cic khoen
no-
phii rra
pbii lra
hdng hoa ve dich vu
phiini.
rH chi
nhAn cho s6 tidn phii trd trong lLrorg hL I dn quarr ile r
nhan duoc. Chi phi phai tra duoc ghi nhan dua rrCn ciic u6c rinh ho-p li va s6 lidn
vA chi
di
fhi lhai rra
phi phii tri duoc ghi
Vi6c phdn loai circ khoin phai tr6 ld phii trd ngudi bin, chi phi phdi tre
rheJ
.
r.;u:; li.
.
vi
phei trA khdc duo-c thlrc hi6n
au.
Phdi trA ngudi ben phiD 1lnh c6c khoan phdi tre mang tinh chit thLro-ng lnai ph6t sinh lir giao dich
mna h:ing h6a. dich vlr, tdi sen vd ngudi b6n l?r don vi d6c lip vdi C6ng t). bao g6ln ce c6c khoan phai tri
,nr rrh;pkl'i..hJn3curnF.oi nhdn u) rl.d..
.
Chi phi phai tri phen inh cdc kho6n phditrd cho h?ing h6a. dich vu cli nhin duo.c rii ngLrdi brin
hoio cli cung cip cho nglLdi mua nhlrng chua chi tri do chua c6 h6a don hoAc chua dlt ho so. tai lilu ks
todn vd c6c khodn phei trd cho ngu(ii lao al6ng ve tien ]uorrg nghi ph€p, cic khoan chi phi sarr \uat, kirh
do.'rlr p rrrch truor.
.
"i
Phei tre kh6c phdn inh cdc khodD phai
dirlr mua. ba . c..ne cip Lang lr. r dich r u.
ll. Viin chn srt hnu
lAn gdp ctio ch
Ban
thuy4t
kh6ng c6 tinh thucrng mai. kh6n! lien quan d6n giao
s6 hi?u
\r6n rJiu tu cira chri so hiru duoc ghi
C6
td
nhAD theo s6 thuc t6 da ddu
tu
crtra
c6c c6 d6ng.
rhiau qui
inh nay
h n1t
bd phen hop Lhanh va phai
dM
dac ctng voj B,a ceo
bi chinh qui tV
nAn
2O1 S
15
w cd pHlN H6A cHAr Dfc
CONG
crANG - LAo cAr
l.,rlJo,:r.
d.1 ., 'r,, oni rjl reo f.f. |, i,g. ,L);r qdo ll;,;
BAo cAo fAr cHiNri euv rv
D
Cho nem
fii
chinh kat thuc ngdv 31 thdng 12
na l0l5
Ithi mua lai c6 phi6u do C6ng t), phdt hdnh. khodn tidn tr6 bao gdrn c6 cAc chi phi liCn qrt3,r din g nu dr(h
ghi nh6n ln c6 phi0u qu! vA duoc phin 6nh ld ln6t khoen gidm trir trong v6n chu sd hiru. Khi rei
phAt hdnh, chenh lech giiia gia t6i ph6t hdnh vd gii s6 sich cira c6 phi6u quy duoc ghi vdo khoiln llllrc
''t hing dLL v6n c6 phin'.
duo-c
12. Phen ph6i loi nhuin
Loi nhLrin
theo DiaLr
sau thu6 thu nhap doanh nghiCp dLroc phen ph6i cho c6c c6 d6ng sau
cna Cdng 1)
16
ctng nhu c6c qui diih
cr'ra
khi di rrich tep cic qut
ph6p Luer vn da duoc Dai h6i d6ng c6 d6ng pte dLryir.
Viec phen ph6i loi nhuin cho cic c6 d6ng ddoc cin nh6c d6n c6c khoiin rnr,rc phi lian t6 naIn trong Io. i
nhudn sau thu6 chua phan ph6i c6 the nnh huong d6n lu6ng tiin va khe ndng chi tri c6 tirc/toi nhLrin nhu
lai do dinh gi6 lai tdi sin rnang di g6p v5n, ldi do dinh gi6 lai cic khoin muc tiaD G. c,ic c6ng cu rAi
chinh va cic khoin nuc phitiAo re khdc.
C6 rirc duoc ghi nhan ld ng phAi tra khi dugc Dqi hoi d6ng c6 d6ng phe duyet
Ghi nhin doinh thu vd thu nhAp
Domh thu b.in hdng hod, thinh phiin
Doanh thu bdn hdng h6a. thzinh phim dLLoc ghi nhan khi ddng rhdi tha'a mtu c6c diiu kierr sau:
.
C6ng t] dA chu)ir giao phin lon rLii ro vd loj ich gin lidn voi quydn so hiLu san phiin hoic hang
h6a cho nglrdi mua.
'
Cdng
t) khilng
cdn nim
gii
qu1,in quan
li
hdng h6a Dhu ngLrdi scr htLu hdng h6a hoic quyin ki€rn
sor'tt hiing h6a.
.
Doanh thu duoc x6c dinh tucrng d6i chac chin. Khi hop ddng qui dinh nguir.i nua dLLoc quydn
J..,':r
pJr"nr.
lrir,p od.dAn,L"rlreorrrirl;dieukierrc rni.
rir
;hi rrh-nkl,i rtr. r,;rirrr
kien cu the do khdng cdn tan tai vd ngudi mua kh6ng duoc quydn tri lai san phir11. hAng hoa (trir rruong
ho-p kh6ch hiLng c6 quydn lri lai hing h6a du6ihn drnc ddi lai d6 I6y hdng h6a, dich vu khAc).
.
r or-.: + d:j hoac \< rlru d. nc lq. r.n kinl, rd ru g do o .h ban h,rrg.
.
Xic dinh duoc chi phi li€n quan d6n giao dich brin hdng.
Doonh thu cung cilp dich vqr
Doanh thu cung cip dich vu dutrc ghi nl6n khi ddng thbi rhda mAn cic didu kiQn sau:
Doanh rhu dLLoc x6c alinh rLLong d5i chic chnn. Khihop d6ng qui alinh nguoinua alugc quJen tra
'
l4ri dich vu da mua theo nhrLng di6u kidn cu th6, doanh thu chi dtLcrc ghi nhen khi rhtlng dicu tren cu rtrc
do kh6ng cin t6n tai \,d ngLLoi lrua kh6ng duoc quy6n trd lai dich vu dd culg cip.
.
.
.
C6ng ty de hodc
Xic
sC thrL drLoc
lo.
i ich kinh
te
drerrh rhu c.r .l'r^c
giao dich cung c6p dich vu d6.
clinh dLLoc phan c6ng viec dA hodu thdrh vdo thdi rliern bAo crio.
Xric dinh
dLLoc
chi phi ph6t sinh cho giao dlch vd chi phi d-l hoin thanh giao dich cung cip dirh r
L
d6.
Trudng hnp dich vu duqc thllc hien tlong nhiiu k) thr doanll tllu aluqc ghi nfan trotre ki,.dugc cin cil \,rio
kdt qui phin c6ng viic dA ho:rn thinh \'Ao ngdy k6t thuc ki k6 roin.
1...r
l.
,l.roc rhi nlt"n
lrer.c,o
Ci xic vi loi nhuQn dultc chia
rhor
lian\;.:li 'uir
rhrr. re rung ki
Cd rLic vi lt}i nhuin duo. c chia duo. c ghi nhiin khi COng t"1 duoc quyan nh6-n c6 tic ho4c lqi nhuan tir viOc
g6p vdn. C6 tic duoc nhin bing c6 phi6u chi dlro-c theo d6i s6 lLrong c6 pbi6u tnng th6m. kh6ng gti nhan
gi6lfi c6 phieu dren duoc.
11. Chi phi ali vay
Ben thLyet
nih
nay
b
ndt
bi
phan hopthenh va
phet.Ju6 dac cing vol
Baa cea
lajchinh qui lV nAn 2015
CONG
D
i.l
Ty cd PHAN H6a cHAr D0c crANG - LAo cAr
rL.niorerp ;t l;n,Loolg. 1r\e'BJoll-r!.||||doca
Br\O CAO TAt ClliNH QUv rV
Cho rin] tAj chinh ket thLlc nqir! 3l ihang l2 nim 2015
Chi phi di vay bao gdm lai tiin vay va cnc chi phi kh6c phart sinh tidn qlran truc tiep
Chi phi di val drrqc ghi nh:ln vno chi phi khi phil siDh.
d;r (r(
khoar, \ a-\.
15. Cnc khoiin chi phi
Chi phi [i nhnng tthorin ]dm giem loi ich kinh 16 duo.c ghi nhan |ai thoi diim giao dich ph6t sintr honc khi
co klu niiDg tuoog al6i chAc chdn se phdr sinh rrong tuong lai kh6ng phan biet da chi ticn ha\ ctl|
l
C6c kboan chi phi \':i khoer doanh thu do n6 rao ra phAi duoc ghi nhan d6ng thd.i theo ngu).6n ric phir
hop. Trong tluoDg hotr rrgLr)'6n tic phir hAp xung d6t v6i ngu)en ric th6n trong. clli phi du.oc ghj nbaD ci|
cri vdo ban ch6t vd qui dinh cira c6c chuin n1uc kd rorin dC dan1 bno phan iDh giao dich m6t cich trLrrg
thLLc. ho-p
lo. Thui
lj.
rhu nhip donnh nghiCp
Chi phi thud thL nhap doanh nghiep ld thu6 rhu nhdp hi6n hnnh, ld khoin rhu6 duo-c tirrh dlra tr€n rhu nh:ip
tinh thuC. Thu rfiap tinh thu6 ch€nh l6ch so v6i lni nhuin k6 torin ld do didu chinh c6c khoan ch6nh lech
tan thdi giira thui \ri ke toen. cec chi phi kh6ng d!ro. c tfi ciing llhu didu cbiih cnc khoan thu nhap kh6ng
oh.ri - | ,r I uc \a rdL kl-orn lc dLroc clt. ri.r.
17. 86n li6n quan
Clc b€n duoc coi lir li€n quan n6u m6t b6n c6 khd nAng kiem so/rt hodc c6 enh hlLong deng k6 d6i vrli b6n
kia trong viec ra qu)6t dinh cric chinh sech tdi chinh v:i hoat d6ng. Ciic bCn cing aluoc xern ld bdn li€n
quan n6u cimg chiu su ki6m so:it chung hay chiu enh hLLdug d6ng ke chung.
Trorg vi€c xem r6t m6i quan h6 cira c6c ben li6n quan- bdn chit cua rn6i quan h€ rluoc chir trong nhiiu
hon hlnh rhirc phap
18.
li.
Bio cio theo b0 phan
86 phan thco linh vLLc kinh doanh ii 1116r phAD c6 the x6c dinh rieng bi6l rhaln gia vdo qrj; Trirh .rn \!rr
honc oung cip san phirr. dich vrt vi c6 rLii ro va ldi ich kinh t€ kh6c voi c6c b6 pheD kinh doanh ld6c.
86 phin theo khu vuc dia
li
ld m6t phin co rhe ',ac dirLh rierrg biir thcrn tir \ao qux h.inh san xuit hoic
cung cep snn phan1, dich vu trong phan vi n6t m6i tnrong kinh t0 cu th6 vri cir firi ro \a loi rch tinh tc
khic \,6i c6c b6 phan kinh doanh trong c6c m6i rrufng kinh t6 khec.
19.
Ciing cq tii chinh
Tii siit ttii clthtlt
\ridc phin loai clc tdi sin tdi chinh niy ph! rhuo! \ io brn chir \ a Inuc dich cuu tai sin t:ii chinh vd duo-c
quyel dinh tai thdi diem ghi nhin baD dAu. C:ic t:ii siD tai chinh cta C6mg t1 g6m ri6u vd c6c khoin tuong
duong tian. cec khoen
phii thu khtich
hdng, phdi thu kh6c,
cic khoan cho vay.
t.
T4i Ardi di€m ghi nhAn ban ddu, c6c lrii se|
thrrrh duot ghi nh0| rheo gia got eong ciic chi phi giao
dich c6 liin quaD trlLc tiep den lrii siD t:ii chinh d6.
N! phiii
tti
tAi chinh
Vi€c phen loai cic khoau no tei chirrh phu thu6c vdo blin chAt vd muc dich cua khoin ntr tei ctrrrr r rr
drr. rquri din rtri I oi diirnglri rr
\op -i rfrlai ch.nh.-J L or! 0 !;nc..L I or ttr... lr.
"ncarr o"u
rguari bl:in, va) vd no. c:ic khodn phaitue khic.
Tai lhdi di€ln ghi nhen llin ddu cdc khodn ro. phei tra tei chinh ducrc ghi nhan ba de ihso gia goL trlr c.1c
.lri o. i,ri.v di.lr co licn qurrr l-Lr. tiepdi.rnVph"i r..rrri chnhoo.
Bi tfli
ctiL
Ben lhoyet ninh ney
cing cu ttii chinll
b nAt
bA
phan hop thanh va phaidu@ dac citng voi EAa cao tatchinh qui tV nan 2O1S
17
c6NG Ty co' pHlN H6A cHAr Dfc crANG - LAo cAr
D . r.rn ' i.. r r r .;p . . ,! Loon!. lLr i, B"J an"..rnf."o..l
BAO CAO TAI CHiNH QUi IV
Cho
nd
cic
ldichinh kit thirc nga\ 3l th.ing
12
nim 2015
tai san tei chirh va ncr pbai trA tei chinh chi duoc bi rrii v6i nhau vi trinh be)' gii rri rhrdn tren BarJ
vi chi khi C6ng ty:
C6 qu,"-6n hqp phip d€ bir rdr gii tri dd duoc ghi nh6nr vd
C6 du dinh thanh to6n lr€n co sd thlnn hoa! ghi nhan rni s;n \a rhantr toan no phdi tl.A cr)ng
t)ror
can d6i ke to:in khi
.
.
cHo cric KHoAN MUc rRiNH BAy TRoNG B;.NG cAN Dol Ktr ToiN
THONG TtN Bo suNc
vi c{c khoin tuong duong tiin
Tian
ridnni,
hdng
I
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6.198,480,278
iin giri ngin
cdDg
2
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diu tu tli chinh
diu tLr tii chinh clra C6Dg ty chi c6 dau lu g6p v6n vio
DAU ttt gip r6tt vio ion r! khic
Cnc kho6n
Cric Lhorin
s6 cu6i
Ci,
Diir
tt
rato
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t
Ii1,
Lit
Inng r\ CO n],in Hd. ch,t phar
bod Lilo
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ve cec
khoin
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Tinh hhh hodt d6ng ct)a cdc cttng ty con, c6ng t1 tiAn k€t
Cric cdng Ly con khric vd c6ng ty li€n k6t dang hoar ddng kinh doanh biDh thudng, kh6rrg c6 thay d6i 16r
so voi ram tl.!l.dc.
(i) Thco Ciiy
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Vua hing tr) LFC
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372,194,840,389
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418,755,6't 1,8',71
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Trd LIC tidn hing
15.108,01l,168
311.5I4,841,652
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Chuy€n khoin cho DDC val
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Excel lndusrries Limited
Lanxess Deutschland GMBH
Mitsubishi Cof poration
OCI CoDofation
ICI- Peffornance Prod LP
I o : l) CP Vie - l).ip.rrr ruat th.rc,in oia.uc
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C6ng ty TNLIH ThLLong m(li DLio CiangNall1 Nilrh
C6ng ty Di6n Lrc l-do Cai
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