Báo cáo tài chính hợp nhất quý 3 năm 2015 - Công ty Cổ phần Đầu tư và Thương mại DIC

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CONG TY CP DAU TTI& THT'ONG MAI DIC

Ilart hitnh lrco T'l' 200/20 I 4 n'T- IITC
ngiry 22/l 2/2014 cila I)i Trta'|ng I)I'C)
(

BAN THUYET MINH

sAo cAo rAI
Qui,

Iil

cnixu

r

Hol, I\HAT

niim 2015

I- D{c ili0m hoqt ilQng cfra doanh nghiQp

l- Hinh thirc

COng ty c6 phdn

so hfru v6n:

2- I-inh vuc kinh doanh:

San xudt, thu'o'ng mqi, xdy du'ng, dlch

3- Ngdnh ngh6 kinh doanh:

Sdn

tq

ntdt, nnta bdn VLXD, ddu h.r xdy

dqtng

4. Chu kj, san xudt, kinh doanh th6ng thudng.
5- Eac di6m ho4t dQng cria doanh nghiCp trong ndm

tii chinh c6 linh huong d6n b6o c5o tdi chinh:

-

^l
o. Lau
truo ooann ngnrep

Ciic Chi ttltdnlt crta CAng Ty :

.C\t Cong

I

Dio

chi

Ty CP Ddu Ta ttd Thu'o'ng

Mqi DIC

I jbis Ki Ding,Phu'dn99, QuQn 3 (liu 6)

2.CN Cong Ty CP Ddu Tu'vd Thu'o'ng lulqi DIC

Dia cht : Cum A2, LO 8 KCN Chrtn Thitnh,Huy€n Chon Thdnh, Binh Phu'6c

j.Cl\t C6ng Ty CP Ddu Tu vd Thunng Mai DIC
Dict chi : Khu 3, khu chung ca xi ntdng Hitu Nghi, Phadng Vdn Phil, ViCt Tri, Phil Tho.
4. Tuy€n

UO

ve tha ndng so s6nh th6ng tin tr€n 86o c6o tdi chinh

Il- Kj, k6 tofn, clon vi ti6n tQ st'dgng trong k6 toin
l- Ki k6 to6n
B& dtiu ti' ngdy 0l /0 I ki* thtic vdo ngdy
:

2- Don vi ti€n t0 su dpng trong k6

to6n:

D6ng

ViQt

Nam

3 I/t

2

i

III- Chuin mgc vh Ch6 dO k6 todn 6p dgng
I

- Ch6 dO kti to6n 6p dung: Th6ng tu' 200/20 I 1/TT-BTC ngiry 22/ I 2/20 I 1 cua BQ tdi chinh

2- Tuy0n bd v0 vi0c tuAn thrh ChuAn muc kti to6n vd bh6 dO k6 to6n

Cdng ty d6 6p dgng c6c ChuAn mgc kti to6n ViQt Nam vir c6c vdn ban hudng d5n ChuAn muc do Nhir nr.r6'c dE ban hdnh.
C6c b6o c6o tdi chinh tluo.'c l4p vir trinh bdy theo tlfng mgi quy dinh cua tirng chuAn mgc, th6ng tu hudng d6n thgc hien chttdn nruo
vd Ch6 dd kti to6n hi€n hdnh dang 6p dgng

lV- Crlc chinh sich

k6

to{n 6p dgng

l. Nguy€n tdc

chuy6n O6i eao c6o tdi chinh lQp bang ngo4i tQ sang E6ng Viet Nam

2. Circ loait)i

giA h6i do6i 6p dgng trong ki5 t ttreo

3. Nguy6n tlac xirc dlnh

ldi su6t thpc

tt5

ltai

tj'gi6 giao dlch thuc

t6 tai tlO'i diOrn ph6t'sinh nghiQg

i'
su6t hiQu luc) dirng d€ ohii5t kh6u ddng ti€n. .1

x6c dinh c6c khoan ti6n vd c6c kh6an tuong duong ti€n: Sd clung don vi tiin t€ rtiolrg
Nattt, cdc lpai ngpai tQ quy d6i theo tj, gid hi€n hdnh do Ngdn hitng Nhd Nu6'c'c6ng b6.

4. Ngul,Qp

tic

- Nguy0n tdc vd phuong ph6p chuy€n AOi cac d6ng ti6n kh6c ra ilpng ti6n
T1)

sil dqng trong

k(5

r

vir

.

.

niat

h .iing

Yiet

to5n:

gid hqch t6an cu6i qui cliiu chinh theo ty gid thqc tii.

5. Nguy0n t6c

kr5

to6n c6c khoan dAu'tu tdi ehinh

'l'r'ang

I


a) Chirng kho6n kinh dor ghi nhgn theo gi6 g6c

b) C6c khoan dAu tu nim gift d6n ngdy d6o t ghi nhQn theo gi6 g6c
c) C6c khoan cho vay;
d)

Diu tu vdo

c6ng ty con; c6ng ty li6n doan ghi nhfln theo gi6 g6c

vi kh6c;
e) Cac phuong ph6p k€ to6n d6i voi c6c giao dlch kh6c li6n quan d5n dAu tu tdi chinh.
cl) DAu tLl viro c6ng cq v6n cua don

6. Nguy6n t6c k6 to6n ng phai thu : theo thpc tii ph6t sinh
7- Ngu1,6n t6c ghi nh{n hdng t6n

kho

I

- Nguy0n t6c ghi nhfln hdng t6n kho; theo gi6 gi5c

- Phuong ph6p tinh gi6 tri hdng t6n kho: binh qudn gia quytin
- Phuong ph6p h4ch to6n hdng t6n kho; kC khai thudng xuy6n
- Phuong ph6p lQp dU phdng giam gi6 hdng t6n kho.
8. Nguy6n

tic ghi

- Nguy6n

tic ghi nh{n TSCD: Gid thttc tii

nh4n vd c6c kh6u hao TSCD, TSCE thud tdi chinh, b6t ddng s6n dAu tu:

- Phuong ph5p kh6u hao TSCD hffu hinh, TSCE v6 hlnh: Theo dtro'ng thang
9. Nguy6n

tic

10. Nguyen
1

1.

k6 to6n c6c hgp d6ng

uc

ho.

p t6c kinh doanh.

ke to6n thu6 TNON hodn lqi Phdt sinh thwc tii

Nguy0n tac k6 to6n chi phi trd

Chi phi tra tru6c

tru6c.

duo.'c ph6n UO AAn

Phdt sinh thw'c t€

vdo chi phi sdn xu6t kinh doanh theo phuo'ng ph6p duo'ng thing.

12. Nguyen t6c kti to6n ng ph6i tr6: theo thgc t6 ph5t sinh

td t
4. Nguyen t6c ghi nhgn vd v6n h6a c6c kho Phdt sinh thu'c i
15. Nguy€n tdc ghi nhfln chiphi phdi trd. Theo dq todn thu'c ti! phdt sinh
16. Nguy€n t6c vd phuong ph6p ghi nhfln c6, Phdt sinh rhryc i

13. Nguy€n t6c ghi nhdn vay vd ng ph6i tr6 t Phdt sinh thwc
1

nh{n doanh thu chuathg Phdt sinh thu'c td
18. Nguy6n tic ghi nhdn tr6i phi6u chuytin d6i.
17. Nguy0n t6c ghi

l9- Nguy6n t6c ghi nhQn v6n chri so'hiru:
- Nguy6n thc ghi nhpn v5n dAu tu cua cht sn htu, th6ng du v6n c6 phAn, v6n kh6c cira chu scr hfiu:ghi nhdn theo v6n g6p thgc t6 chir so'hn
- Nguy0n t6c ghi nhfln ch€nh lQc d6nh gi6 lpi tdi sin

nh{n ch6nh lQch tj'gi6
tic ghi nhAn i nhuQn chua ph6n phi5i
til c6c ho4t dQng cila doanh nghiQp sau khi trir (-) c6c kho6n diOu cliinh

- Nguy€n t6c ghi
- Nguy'0n
lo-i nhudn

1o.

h6i t6 sai s6t trgng y6u cta c6c ndm trudc.
20- Nguydn t6c vd phuong ph6p ghi nh4n doanh thu:
- Doanh thu b6n hing: Hdan ttit vi€c giao nhQn, xuiit hda dctn.
- Doanli thu cung c6p dich vu: Hdan tiit dich rq,, *uiit h6a don.
- Doanh tlru ho4t dQng

tdi chinh Thuc t€ phdt sinh

do 5p dqng trOi tO ttray dtji chiuh sich k6 to6n vd cliOu chir

r

theo giiiy bcio ngdn hdng, t6 chil'c tdi chinh

- Doanlr thu hqp ddng xdy dung: Hdan ttit ti'ng c6ng il7an, nghiQm thu
- Thu nhdp kh6c
21. Nguy6n t6c kt5 to6n c6c khoan gi6m trir d : ghi nhfln theo phSt sinh thpc t6
22. Nguydn tac k6 to6n gi6 v6n hdng,b6n: ghi nhQn cing kj, khi doanh thu ph6t

sinh

+.

Chi phithue thu nh6p doanh nghiQp hiQn hdnh ilugc x6c dlnh tr€n cChi phi thu6 thu nhqp doanh nghiQp hodn lpi duo-c x6c djnh tr6n co'so s6 chinh l6ch tanr thui dtro-c khiu lrir','so chenh lech tam thoi
chiu thu6 vd thu6 su6t thuti TNDN.
z:- Nguy6n tic k6 to6n chi phi tdi chinh: Thryc il! phdt sinh theo gidy bdo ngdn
24. Nguy€n t6c ki5 to6n chi phi b6n hdng, chi phi qu6n

lj

doanh nghiQp

r). l\guyen rac va pnuo-ng ph6p ghi nhQn chi phi thu6 thu nhqp doanh nghiQp hiQn hdnh, chi phi tliuO thu nh4p doanh nghiQp hoin lai.
26 C6c nguy€n tic vir phuong ph6p kti to6n kh6c.
V. Cdc chinh s6ch kti to6n dp dung
^!

Trang 2


I

L C6 t6i phdn loai tdi

sAn ddi hqn vh

2. Nguy6n thc xdc dinh gi5

3. Nguy€n t6c xu

ng phai

trl tirng lopi tdi

tri

ddi h4n thdnh ng6n han kh6ng: kh6ng
tri gi6 trl hiQn t4i, gi6 hiQn hdnh...)

sdn vh no.'phdi tr6 (theo gi6

lj

tdi chinh d6i vOi:
- C6c khoAn dr,r phdng;
- Chenh lsch ddnh gi6 hi tai san vd Ch€nh lQch

ff

gi6

V- Th6ng tin b6 sung cho c6c khoin mUc trinh triry trong Bing cin tl6i

I<6

tof n

I)o'n tti tlnh; d1ng
01-'I'i6n vh cr{c khoin tucrng
- Tiin

mdt

-Tiin

gri'i ngdn

tidn

hdng

30l0gl2}l5
616r.202.621
I 1.591.302.05 7

55.361.632.795

17.752.504.678'

58.660.513.142

0l/01/2015
3.298.880.347

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co

l<1|

han

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th6ng)

- Tien dang chuy6n

cong
khoin diu tu t}ri

02- C{tc

30/0912015

chinh

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g6c

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l!

0l/01/2015

DU phdne

"

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g6c

lj,

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Du ptrdng

a) Ch[ng kho6n kinh doanh
,.i
- -llong gra trr co: pnleu;

- T6ng gi6 tri tr6i phitiu;

- C6c khoan d6u tu kh6c;

- Ly do thay d6i v6i tirng khodn dAu tu/lo4i c6 phi6u, tr6i phi6u:
b)
b

Eiu tu nim giir c16n

l)

Ng6n

ngdy d5o

han

h4n

- DAu tu ngdn h4n(c6 phi6u,chring

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359.838.950

83.693.290 133.693.290 359.s38.9s0

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- Ti6n gui c6 kj, han
, 'i
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c) Diu tu g6p v6n vho don vi kh6c (chi titlt tirng khoin ddu tu theo
Gi6

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g6c

Gi6 tr!

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l!

p

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lien doarrh, lien k6U
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nghi€p vd cdng ty con, li6n doanh, li6n k6t

Trang

3


- Trudng hgp khdng x6c dlnh duo. c gi6 tri
ho. p l! thi giai trinh ly do.
3..Phdi thu cfia

30rc9/2015
333.169.142.543

kltticlt

a) Phdi thu cira kh6ch hdng ngin

han

0l/01/2015
289.742.237.813

b) Phai thu cua kh6ch hdng ddi han
c) Phii thu cira kh6ch hdng ld c6c b6n li€n qr

cOng
kh6c

4. phei thu

a)

Ngin

42.543
30/09/2015
Du phong
CiAtri

333.1 69.1

289.7 12.231

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0l/01/2015

Gi6tri

DtL phdng

hpn

- Phdi thu v€ cO phAn ho5;
- Phii thu vC cO ttic vd lgi nhu6n ducrc chia;

- Phai thu nguoi lao dong:
-

Kf

kI

cucrc,

quY;

- Cho muon;
- Cric khoin chi h0;
- Phaithu

kh6c.

62.043.653.444
62.043.6s3.444

cOng

36.859.696.369

-

36.859.696.36

9

-

b) Ddi han:

c0ng
5'

Tii

..., chd'xii'lf

30rc9/2015
56 ruo. ng
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0l/01/2015
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luo..ng

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a) Ti€n;

b) Hdng t6n kho;
c) TSCD:
d) Tdi san kh6c.
6. No

xau
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30i09/2015
Gi6 g6c
Gi6 tri c6 the thu D6i tuo. ng ng
h6i

goc

o7l0l/2015
Gi6 tri c6 thd

thu

D6i tuo-ng no-

h6i

- Tdng gi6 tr[ c6c khoan phai thu, cho vay qu6 hpn thanh to.ln hodc chua qu6 han nhung kh6 c6 kha n[ng thu h6i;
(trong d6 chi tii5t thdi gian qu6 han vd gi6 tri c6c khoan no- phai thu, cho vay qu6 han theo ting d6i tuo-ng neu khodn nophai thu theo tirng d6i tuong d6 chi6m
10% tro'l0n tren t6ng sO no- qu6 han);

ti

-

Th6ng tin vd c6c khoan ti€n phat, ph6i thu v6 lai trd chdrl... ph6t sinh tu c6c.khodn ncr qu6 h4n nhung kh6ng duo. c ghi nhqn doanh thu

- Khd nang thu hoi

no. phai

thu qu6 han.

.
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kho

CQng

31ll0gl20l5

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32.637.119".463
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do

phdm
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- Thdnh

- Hang

gii

4.268.033.285
27.853.043.796
171.204.972.258

52.708.319.652

278.447.758.776

188.686.635.119

4.330.257.442

96.918.977.345

di bdn

- lldng lrca kho bao

- I ling hou bat dong

CQng

- Gi6 tri hdng t6n kho ri dgng, k6m, m6t phAm ch6t kh6ng c6 kh6 nang ti€u thq t4i thoi di€m cuili kj,; Nguy6n nhdn
va huung xu 11; d6i v61 hdng t6n kho 11 dong, k6m, m6t phAm ch6t;
- Gi6 tri hdng t6n kho dirng ati m6 cn6p, cAm c6 b6o ddm c6c khoiin no. ph6i trd t4i thdi diOm cuOi ki,;
- Lf do d6n dt5n viQc trich l4p th6m ho{c hodn nhap dg phdng gi6m gi6 hdng t6n kho.
0t/0112075
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Gi6 tri c6 th6 thu
Gi6 tri co th6 thu
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r

ula

goc

h6i

ula

goc

hoi

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csng
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phii thu nhd nu6c

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Phai tlru ddi hqn nAi

c0rg
07- Phai thu ddi han

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hqn

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- Cho vay kh6ng c6 ldi
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Itgn

ttta
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h6.

uta

go(

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Trang

-5


c0ng

30l09l2ot

cici

.qot

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0

ulil trl co.lnc tnu

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b) Xdy dpng co ban dd dang:

4.866.819.087

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Chi phi xdy dpng co ban dd
Mua sirn TSCD

dang

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987.569.853
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7.3tt7.569.tt53

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truydn din

quiin

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l!

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hfr'u

hinh

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860.535.666

tiri sAn c0
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an

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813.3u9.575
4.053.429.512
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96.266.427.310

151.543.530.215

6.097.,199.8{t8

421.996.418

3,11.58.1.271

254.67l 038.I

99.03r.876.31(

141.319.132.21

6.097..199.88t

421.996.41

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83.720.000

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2.7 65

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l5 1.543.530.215

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2.873.850.75(

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15.999.444.fi2

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phit

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fai ngiy cudi ki,

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i6

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trong

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ilam bao khodn viry;
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gifi cno
naln glu
chd tang
t6ng giri;
ac nirn
- Thuy€t minh s6 liQu vd gi6i trinh kh6c.
Cudi nim
13. Chi phi trd trudc
a)

-

Ngin han :

Chi phi tra truoc

vC thu0 hoat dQng

COng cu, dqng cq xu6t

Dii

h.1n:

DAu r.rdm

12.742.843.917

20.717.302.038

12742843917

TSCE;

ding;

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Chi phi tra tru6c vC ho4t dQng KD

b)

.h

20.717.302.038

:

Trang

8

- Chi phi thdnh l$p
doanh nghiQp

- Chi phi mua b6o hi6m;
- CP tra trwdc ddi hqn
khdc (sti'a chira mdy
ntoc sr, su'a t,dn phdng,

36.171.431.747

28.026.880.376

36.477.434.747

28.026.880.376

khdc )

C0ng

30/09/201s

14. Tdi sdn klttic
a)

01/01 /201 5

Ngin han (chi ti6t

theo tirng khodn muc)
b) Ddi han (chi ti6t theo
tirng khodn muc)

cu6i nrm

Diu nim

Gi6 tri
15. l/ay vd nq thu€

tiii

Gi5 tri
807.037.431.431

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a-Vay ngdn ltgn:

763.397.917.5

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Ng6n hdng An Binh - Cn Sdi Gdn

712.703.871 .43

5

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37 300.520.81

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3.509.316.s45

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3.938.934.860

36.400.173.726

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NH

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t8.687.22t.732
672.958.253.699

603.481.585.1 79

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143.460.013.300

106.215.325.333

Ngin hdng BIDV - Cn Sdi Gdn

444.258.240.399

426.956.963.084

Ng6n hdng HD Bank

75.240.000.000

70.309.296.762

NgAn Hdng TMCP Qu6c Ddn CN TPHCM

10.000.000.000

b- l/ay

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dcii hqtn

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80.776.538.462

94.333.s60.000

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83.200.000.000

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560.000.000

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2.549.520

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10


- Chi phi tlich truo-c t4m tinh gi5 v6n hdng
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978.353.362

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:

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- Gi6 tri phAn ng g6c vd phAn quydn chgn c6 phi6u cua tirng lopi tr6i phitlu chuyCn d6i.

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- Cia tri phdn no g6c cua tr6i phiriu chuydn dOi dugc hodn tri cho nhd ddu tu.
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d.

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a) tr-gan

Cu6i ndm

han

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to6n

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a)

-

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b) Tdi sdn nhdn gifi hQ:
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- Hdng hori nh4n b6n h0, nh{n kf gui, nh{n cAm c5, thti

ch6p:

i

c) Ngo4i tQ c6c lo4i:
d) Kim khi quf, d6 quj:
d) Nq kh6 ddi da xu lli:
e) Cac th6ng tin kh6c vd c6c khoan mpc ngoiri BAng cdn AOi t6 toan

VI- Th6ng tin bd sung cho c6c kho6n mgc trinh bhy trong 86o

c6o kOt qiia hoSt dQng l
(Do'n vi linh : d1ng)

Quf niy
25- T6ng doanh thu b5n hdng
dich vu (ma s6 Ot)

Trong

vi

cung cAp

Quli tru'ti'c

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hgp d6ng xdy
clyng dugc ghi nhqn

ki5 cira

b) Doanh thu d6i v6'i
cic ben li0n quan:

c) Doanh thu cho thu0
t2ri slrn

Ii

t6ng sO tiAn

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nhan tl'udc:

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hang hoa

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703.622.906.046

0.725.738

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- Gid vdn ct)o thdnh
+ Hang muc chi phi trich tru6'c;
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ly cta BDS ddu tu;
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ngoiri dinh rnilc trong kj,:
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kh6c dugc t(nh truc titip vdo gi6 v6n;
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vd chi phi thanh lj,
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- Chi phi
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11.498.140.902
2.039.568.426
20.243.368.669
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32.014.028.950
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1.861.252.109
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nguy6n liQu, vQt liQu;

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dlch vp mua ngoiri;

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kh6c bdng tiOn.

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c0ng
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hiQn hinh (MS 51)

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trAn tl'ttt nhQp chitr thud ndnt hi€n hiinh
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nghiQp cua cdc ndm tru'6'c t,do chi phi thud
thr nhQp hi€n hdnh ndm nay.
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nghiQp hi€n hdnh

32- Chi phi thuii thu nh$p doanh nghiQp
hofrn l.1i (MS 52)

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hdan lqi phdt sinh tir cdc khdan ch€nh
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hdan lqi phdt sinh tb vi€c hdan nhqp tdi
san thui thu nhQp hdan lqi

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lAch tqrm thd'i du'p'c khdtt

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thu nhQp hdan lqi phai trd

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nghiQp hdan lgi

VII- Th6ng tin b6 sung cho c{c khgin mgc trinh biry trong 86o lu'u chuy6n ti6n
l. C6c giao dich kh6ng
bang ti€n anh liuotg
clin b6o cio luu chuy€n
tiin tQ trong tuong lai
NIm nay

tQ

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Ndrn truoc

- Mua tdi sdn bdng c6ch nh6n c6c kho6n ng li6n quarr trpc ti6p
hoac th0rrg qua nghiQp vy cho thue tiri chinhl

Trang

18