Báo cáo tài chính công ty mẹ quý 2 năm 2015 - Công ty Cổ phần Sản xuất Kinh doanh Xuất nhập khẩu Bình Thạnh
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c6NG TY cP sxKD XNK BiNH THANH (GILIMEX)
A Phan Vdn Tri, Phudng l I, QuAn Binh Thonh, TP HCM
BAo cAo rAt cHiNH QUY 2
Cho ndm tdi ch{nh kiSt thfc ngAy 3l th6ng l2 ndm 201 5
334
sANc cAN oOI rE roAN
Tei ngAy 30 th6Dg 06 nim 2015
Dor vi tlnh: VND
TAI SAN
l - rAt sAn tcAx u4ttt
i
L
l.
2.
Tiln vi cfc khoAn tuung ducng tidn
II.
l.
2.
3.
DAu
III.
Cfc khoin phAi tbu ngin hgn
l.
2.
3.
4.
5.
6.
7.
8.
Thuy6t
minh
56 cu6i
quj
56 dAu ntrm
r00
503,?73,633,781
676,074,177 2E3
110
r87 ,67 ,959,139
253p75J00,02s
72,247,959,139
I r5,420,000,000
241,420,000,000
C6c khodn tuong rluong ti6n
lll
lt2
tuOichlnh ngin hgn
120
2,83s,462500
2,&i5,46250O
t2l
2,E35,462,500
2,835,462,500
rs3,7r0?46p63
Tidn
Chung khodn kinh doar|h
DU phdng girim gi6 chtng kho6n kinh doanh
DAu hr
nim gitr d6n ngdy tt6o han
22,555,300,025
122
r23
ngin h{n c0a kh6ch heng
l3l
113,674,702p29
76,208,36't,060
Tre trudc cho ngudi bAn ngiin han
132
18,657 ,670,484
lo't ,oo8,428,726
r4,709,496,147
Phdi thu nOi b0 ngin han
133
Phdi thu theo ti6n d0 k6 hoech hqp d0ng xdy dlmg
Phdi thu vd cho vay ng6n hp
135
r36
2r,95t,513,35t
34,t97,0t2,3t0
t37
(3,r42,848,871_)
(2,204,691,r20)
Phei thu
Phei thu ngin h4n khdc
DU phdng phdi thu ngln trqn khO dOi
Tdi san thi6u chd xrl
lj
130
134
l3E
IV.
Htrng tdn kho
140
1613s0A763r9
232,764,133,566
t.
2.
Heng t6n kho
Dg phdng gidm gi6 hdng tdn kho
l4l
t6l ,350,476,319-
232,764,t33,566_
150
!824s{33,794
22,789p35,r29
5r
152
953,Et4,523
35,447,024,402
2t
153
| ,844,194,E69
V. Tii sir ngin hgn kh{c
l. Chi ph{ tra trudc ngin h?n
2. Thu6 gi6 fi gia thng tlugc khdu trir
3. Thu6 vd cdc khoan kh6c phdi thu Nhd nudc
4. Giao dich mua b6n lqi ffii phi€u Chinh phi
5. Tdi san ngnn hen kh6c
I
o ttqy
Ml
s6
phdi
dwc
aloc
ciuc rA Bah thuyet ninh Bdo cdo tii chinh
149
|
t54
155
| ,07 |
,7 t7
,928,847
,106,282
\
cONG
334
w
cp sxKD xNK BiNH THANH (crLrMEx)
A Phan Vln Tri, Phudng I l, QuQn Binh Thanh, TP HCM
BAo cAo rAr cHfNH euV 2
Cho ndm tAi chlnh ki5t thric ngdy 3l thdng l2 ntun 2Ol5
Bing c6n d6i k6 todn (tiCp theo)
Mt
s6
r{
tr
TAI sAN
B-
I.
l.
2.
3.
4.
5.
6.
7.
TAI sAN DAI HAN
200
cdc khoAtr phei thu dAi hetr
Phdi thu ddi hen cia khach heng
210
Td tru6c
2t2
2t3
ftu
han
2t5
2t6
2t9
'.
Ph6i thu ddi hgn ka6c
Du phdng phdi lhu ddi han kh6 ddi
IL Tii sin c6 atitrb
l TAi s6n d dinh htu
NguyCn
220
hlnh
221
gid
Gid tri hao ndn liiy kti
ai chlnh
Tdi san c6 dinh thue
Ngayan g
lrl
i
ruto mon tuY
Bdt dong sin dAu
94,7 82,397
222
223
(46,378,203,760)
103,540500,171
89,321,917,933
130,989,063,909
(41,667,14s,976)
tu
227
r4,067,782,'t26
t4,2t8,582,8;
228
229
14,839,458,464
14,839,458,464
(77r,675,738)
(620,876,226)
240
241
123992t72r0
1r$t7 p49:976
242
12j99,287,210
| | ,837 ,049,97 6
230
231
Gi6 tri hao mdn liiy k6
232
ddi hon
Chi phf xdy dgng co bdn d& dang
168t75,r01,49r
r68;t7s,r0lAgl
25r
164,Os3,523,339-
t64,O53,523,339
2.
Deu tu veo c6ng ty li6n doanh, li€n k6t
D6u tu g6p v6n vdo
252
Du phdng ttiiu tu ai chfnh ddi han
Deu ni nim gig'd6n ngdy tt6o h+n
254
tll
chtnh ddi hgn
253
260
t.
Chi phl trd tru6c ddi hon
261
262
3.
Tdi s6n thuii thu nhop hoan loi
Thi6t bi, vat tu, ph\r tung thay th6 ddi hen
4.
Tdi s6n dAi h3n kh6c
268
TONG CONG TAI sAN
270
[1,
niy phoi dvqc dpc ciug va Ban hryat ninh Bda c'io tai chinh
8,t52
4,721 ,578,152
4,721,57
3217 937 A58
3,2r7 ,937 ,458
2,9599E7265
255
VL Tii sin dii hgn khdc
I
i
108,E50,r80,696
zfi
4.
o
16,000,000
DAu tu vao cong ty con
5.
lr
53,997 ,390,',1 59
16,000,000
l.
3.
F"
54,0r3390J59
36,374,360,15;
,970
t41,160,601,730
Nguy6n gi6
DAu tu
lr
36,390J60,759
341,126,029,662
225
226
Ke
rv. Tii seD d& dang dii hen
L Chi phl san xu6t, kinh doanh d0 dang
2.
St4
nlm
224
Git trj hao ndn Ifiy bi
Tdi sen c6 dinh v0 hlnh
Ngyen giA
LrtA
329,632,867
S5 dAu
214
nOi b0 ddi han
Phai thu vd cho vay ddi
55 cu5i quY
2ll
cho ngudi bdn ddi han
V6n kinh doanh d c6c don vitruc thuoc
Phdi
Thuy6t
minh
2,936,380,675
23,606,590
263
_E3.4o6lqq!_
___.!4!49q206r45
CONG
334
w
cP sxKD xNK BiNH THANH (GILIMEX)
A Phan VIn Tri, Phudng 11, Qu4n Binh Th4nh, T? HCM
BAo cAo rAr cHiNH euV 2
Cho nlm tii chinh k6t thuc ngey 3 I th6ng I 2 ndm 20 I 5
BAng cen d6i k6 to6n (ti6p theo)
Mn
s6
NGUdN V6N
cI.
1
2.
3.
4.
5.
6.
7.
E.
9.
I
0.
I
l.
II.
L
2.
3.
4.
5.
6.
7.
t.
9.
I
il
t'
10.
ll.
12.
13.
[I
lr
tiy pMi
56 irAu
nru
300
406,7913r8,409
476242817,s7r
Ng ngin h4n
Phni ni ngudi bdn ngin hen
310
404,162,627 410
41,488,613,229
473,693,995,131
3ll
54,088,725,'.100
tidn trudc ngin han
phii nop Nha nudc
vd
khoAn
Thu6
c6c
312
683,870,017
27t,t25,tEE
313
8,284,818,698
Phei tre nguoi lao dong
314
7,743,t63,937
t7,388,287,476
Chi phl phAi trd ng{n han
315
659,010,539
22,299,2't6,M',l
'I,478,t34,951_
Phei trn nSi b$ ngin h?n
316
7,g23,3tt,O[;
I1,855,080,277
Ngudi mua
Phai
ffi
fa
theo ddn ttO kli hocch hqp d6ng xdy dgng
317
Doanh thu chua thuc hign ngtn hen
318
Phdi tni ngin h?n kh6c
319
vay vd ng thuC tai chinh ngin h4n
Du phdng phdi tr6 ngin han
320
Nq
Chinh phrl
dii hsn
330
332
Chi phl phdi trd ddi hgn
Phdi tra nQi b0 vd v6n kinh doanh
334
SnOi
b0 ddi hen
335
Doanh thu chua thUc hien ddi han
336
Phei tre dei hqn kh6c
337
vinq thu€ tdi chinh ddi hqn
Trai phi6u chuy6n d6i
C6 phi6u uu dai
Thu6 thu nhap hodn l4i phdi trd
338
DU phdng phai tre ddi hen
Quy phdt t iCn khoa h9c vd cong nghe
342
Vay
tuqc tlpc cing eA BAn huyat mihh &io aio tdi chinh
32E,230,447,450
372,463,O78,90s
45,846,E13
45,846,E13
2,628$90939
2548,881,840
2,548,88t,E40
2,548,t&,840
324
Phdi trd ngudi b6n ddi hon
Ngudi mua trA tidn trudc ddi h4n
Ph6i
2,900,909,146
321
322
t
o
56 cu6i quY
rRi.
No PHAr
12. Qut khen thudng, phric lqi
13. Qny bbh 6n gi6
14. Giao dich mua bdn l4i ffii phi6u
ll
Thuydt
minh
339
340
341
343
79,809,099
CONG TT cP sxKD xNK BiNH THANH (GILIMEX)
A Phan Vln Tri, Phudng I I, QuAn Binh Thenh, T? HCM
334
BAo cAo rAr cHiNH euv 2
Cho ndm tdi chinh k6t thtc ngdy 3l th6ng l2 n[m 2015
Bang can it6i k6 todn (ti6p theo)
Ml
s6
NGU6NV6N
D-
l.
1.
NGUONvONcHiJSdHOU
V6n chri
sO
htu
VtSn d6u tu cria chri sd
hitu
- C6 phi6u ph6 th6ng c6 quy6n bi6u quy6t
2.
3.
4.
s.
6.
/.
8.
9.
10.
I
l.
55 diu ndm
4to
426,615J42946
54O957 329'374
4tl
4llz
r39,245,EE0,000
139,245,880,000
t39,245,880,000
139,245,880,000
r7 | ,657
t7 | ,657
lb
4t2
c6 phi6u qu/
415
Ch0nh lech .l6nh gi6lai tei saa
Lnenn recn ry gra nor qoal
416
414
,7
14,'193
ri6n
418
419
Qu9 kh6c thuQc v6n chri sc htu
Lgi nhu{n sau thuiS chua phdn ph6i
420
- LNST chua phan ph6i tty t6 d6n cu6i q, truoc
(2,420,000,000)
(2,420,000,000)
-
4s,593,508,600
45,593,508,600
ndy
421
72,538,0?9,593
50,253,089,980
186,880,225,98;
r41,526,t13,333
421b
22,284,989,613
45,354,t12,64E
Ngu0n vi5n ttdu tu x6y dlrng co ban
422
II.
l.
2.
Ngudn kinh phlvd quY khAc
Ngudn kinh phi
Ngudn kinh phi da hinh thanh tai san cii dinh
430
TONG CONG NGUON vON
440
431
432
E33,406501J95 r,0r72002m945
|
ciiNG l
crj
prrA
siN xtlal {iN l
xuAi i.lili ?
liiiii{Tllirix
o nay
I
14,193
42lz
12.
Nguli 4p bi€u
,1
417
Qu! h6 trq sip xiip doanh nghigp
k|
quf
s409s7,329374
413
- LNST chua ph6n ph6i
56 cu6i
426$rs,rE2$E6
Quydn chgn chuydn o6i trai pni6u
Viin kh6c cta chri sd hitu
Quy dAu tu phdt
mirh
400
4l
- C6 phi6u uu dai
Th{ng du v6n c6 phdn
Thuy6t
Nguy6n Thi Minh HiSu
K6 to6n tru&ng
phoi alwc dac ciqg edi Bah thuyit ,ninh Bdo ctio lat chinh
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TY CP SXKD XNK BiNH THANH (GILIMEX)
c6ilG
Vto Tti, Phuitdg I I , Quen Bhh Thenh' TP HCM
BAo cAo rAI cHiNH QUY 2
334 A Phatr
Cho Dnm
tti
cbinh k6t thuc
BAo CAO LUIJ CHUYTN TTt'N TP
(Iheo Phuong Ph6P gidn ti6P)
QnY 2 nftn 2015
Don vi tinh: VND
MI
s6
CHi TIOU
ThuYGt
minh
NIm
DrY
NIm trutrc
Luu chryad tiar t|jr hott ilorg kinh dornh
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b.rdtc
thui
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Ld nhu|n
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tctu
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tu
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TiAn tlN khnc tn ho?t dong kilh d'oanh
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w
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tf
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,140_',)
91,196,646221
o1,168969,52s)
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218,181,818
099,36?,615)
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clia
24
5. Tih chi dAu hI, gdp v6tr vio don vi kh6o
6. Ti..tr thu hdi dAu tu, g6p v6n vdo ilon vi khliLo
7. Ti&r thu Ei cho vay, c6 tuo vi lo nhu6n duqo chia
lr
(3,510,014,251)
11
don vi k'halo
t
112,394,103
l6
tdi sdr dai hen kt6c
Tietr chi oho vay, Eua cfc o6ug cu nq oria
nny phdi Aryc dac
(163 44245e_)
(12,25r,432,213)
c6o
c6!g cu
(4,046,596904)
r?,806;470,692
l5
d
cAo
38,M,60s,1U
23,965,777,150
1rAr3,6s7 ,U1
(6,576,035,?86)
lrua sln' xiy dung tai sin cO dinh vA
cnc tni sdn dni hen kn{c
vd
Tido thu tn thanh ly, ohuqng b,n tii sin c6 dinh
htr
7,524,110,559_
(21,4E3,169,0t9)
l4
ho@ it1ng klnh doanh
II.
chi
43,025,331,931
23,'t41,7 50,441
l0
Tlog, giitrt ohi PbI tri tu6o
Tdtrg, gian chutrg kno6n kinh doanh
2.
05
09
c6o khoer Phei thu
T!trg, giAm hdlg tfu kho
TIng, giAn o6c k'hoh PMi trd
hi vay
(333,909,000)
2,978,500,97 6
OE
ifing
Ting, gietn
Tnin
4,260,949,r73
07
ktdc
vdn htn
5,297,051,766
938,157,153
(3,358,706,809)
tL hogl ltflng hlnh doonh
til
27,533,660,2E5
(r23,325,073)
04
klloen muc tien t€ c6 g60 ngoer tC
31,374,71t,l51
tr
ciugfi an nry* ni* a'a "'u ai 't't'*
17,621,030,000
19,000,000,000
25
26
2,350,949,112
27
6,672,242,293
43,493,t55ir2)
cp sxxo xilx eiNr rHAilH (GruMEx)
vh
Tri, Phuttng 11, Qu& Blnh Thssb' tp HCM
334 A Ph.d
c6ne
w
BAo cAo rAl cHiNH QUv 2
Cho
olE tni chtuh
kdt thfc trgdv
3l th64
12
n[D 2015
titn
EIo do luu
MI
g6
cxi rrtu
IlI. Luu cbuy6n titr tn ho0t ilorg
Oi chlDh
l.
ol4n eop v6D c'ns
Tih
cht
thu
sd
2. rih
tt
phi6u'
Ph6t hetrh o6
htu
cni
me
Ti€il
thu$
Ti€r
d
aoonl nghiep de Ph6t hatrh
Dq g6c
dturdn dA, hudn
tt
fiaD
cir
thay
di
ty
vl tumg iluqlg titn
g16
35
(133,rt7,121,750)
36
htu
4ttg in
hogt
--Afutri$all, --- 36'1,'J1o'66
chttth
(76,480,864191)
4s2nAft9n3
2dtJ75J00,025
9i,.2098113f6
nln
v.l
dn
Tih vt tumg ltumg tih dlu
hudDg
Q602r2,13t,425) (2?4'$q2$'486)
34
Luu cluYh tiln tbuh trong
fuh
NIm inrfc
zrs,s1e,so6,s7; 3rr'us,444,w
vay
ce aq g6c thue tdi chinh
C6 6c, lqt trhu{D de tsi cho chri sd
Ln
trrY
3l
di vay
S. rih
6.
Ntrm
oinh
gop v6n cho oiE chi so htu mu' lai
d ohi& ob
3.
4.
Thuydt
h6i ito6i quy
cu6i
di
trgosi tC
dm
173,523,t05
6l
v.1
--izrgq,2q,E9-
_-EW4p-
ngrny 15 th{ng 07
{tgw
lco
i(siNxuAl
XUAT
\p'
N
BiNH TIi.{NII
Hr)rlg
fr
,i'f pbi t tsc &c cb'l rdi Bbt thuit nhh
BdD
ctu di chinh
trtu 2015
c6NG
w
CP SXKD XNK
BiNH THANH (GIIIMEX)
A Phan Vdn Td, Phuong I I , Qu4n Binh Thanl', TP HCM
BAo cAo TAI CHfNH QUV 2
3
34
cho nam di chinh kCt thfc ngdy
3l
12 nnm 2015
BAN THUYnT vrrNn BAo
cAo rAI cHiNH
Qrty 2 ndm 2015
I
Dfc tliCn ho4t tlQng cria doanh nghiQp
Hinh thric
1.
sO
htu v6n
Cong Ty C6 phdn Sin xudt Kinh Doanh xudt Nhap KhAu Blnh Thgnh (GILIMEX) ti€n th6n ld doanh nghiQp nh,i nudc
thanh Bp nam 1982 t4rc thuoc UBND TP. HCM thuc hiCn c6 phan h6a theo Quy6t dinh st5 134/200OiQD-TTg cria Chlnh phri
ban hdnh ngdy 24111/2000 vri viQc chuyiin Cdng Ty Sdn Xu6t Kinh Doanh Xu6t Nh{p Khdu Btnh Thanh thanh C6ng Ty Cd
Phen San xuAt Kinh Doanh xuAt Nhap KhAu Binh Thanh.
Theo gi6y chung nh{n itdng hy' kinh doanh ldn dAu sti +10:OOOZS: cdp ngly 29112D000 vd Gi6y chfmg nhfln ddng
doanh thay d6i lan tht l5 s6 03021E1666 ngdy lg/Og/2014 do Sd Ki5 Hoech vd DAu Tu Thenh ph5 Hd Chi Minh c6p.
Giiy ch{rng nhfn
Vi5n di€u lQ cua Cdng ty theo
ttang lci kinh doanh ld 139.245.880.000
ld kinh
VflD.
Vi5n gdp cria C0ng ty il6n ngdy 3ll03/2015 le 139.245.880.000 VND.
Tru sd chinh cria Cdng ty tai
- Thuong m4i; dich vp; san xudt c6ng nghiQp.
3.
Nginh nghd kinh doanh:
- Ch6 bitin, bno qudn th0y sin vd san phAm tir thriy sen, chi tiiit: san xu6t, chii bi6n hdng thriy sin fth0ng kinh doanh t4i tru sd);
-
San xu6t thtrc phfun kh6c chua tlugc phdn vdo tt6u, chi ti6t: san
xrrit, ch6 bi6n luong thuc, thvc ph6m (khdng hoat
tlOne;
tai tru
sd);
- chi5 biiin vd bao quen rau qud, chi ti6t: sdn xu6t, ch6 bi6n hAng n6ng ldm sin fthdng hoet dOng tei tru sd);
- Sdn xudt khAc chua tluqc phSn vdo t16u, chi ti6t: san xudt, chii bi6n hAng da, cao su, thi6t bi, m6y m6c, v0t liQu xdy dlrng, c6c
lopi nguy€n liQu vi c6c sdm phfun khec Ghdng hoet tlQng tai tru sd), sdn xudt, chr5 bi6n hdng thri c6ng m| nghQ, may m{c (khdng
gia cdng co kh{, t6i chi; ph6 thai, xi m? diQn, tiy, nhuQm, hd, in, gia cOng hdng da qua st dung tai tru sd);
- Ho4t tlgng dich vp h6 hg kinh doanh kh6c cdn lgi chua tlugc phAn vdo tldu, chi tiiit: xriAt khAu hdng ndng ldm thtiy hii san, thri
c6ng, mi nghp, may m[c, hdng da, cao su, luong thgc, thuc phdm. thi6t bi, m6y m6c, vit liQu xdy dung, ci4c loai nguy€n liQu vd
c6c san phAm khdc. Nh4p khAu thi6t bi m6y m6c, nguy€n li€u, v{t nr, phuong tiQn van tai, hdng tieu dung, kim kh{ tli€n m6y,
tu. Hqp t6c dAu fir trong lillh Wc du lich, nhe heng, khAch san;
- Hoat dong c6p tin dung kh6c, chi tiiit: dich vu cdm dd;
- Hopt ttgng chuy€n mon, khoa hgc vd c0p9 nglre khric chua dugc ph6n vdo ttdu, chi fiet: dich
w
thuong mei;
- Xay dung nha cac loai, chi ti6t: xay dung;
- tlo4t tlQng thi6t ki! chuy€n dung, chi tiLit: trang tri noi th6ti
- Ctru6n bi m4t Urng, chi ti6t: san 6p m[t bdng;
- Kinh doanh BDS, quydn srl dqng ddt thuQc chi sd htu, chri
II
ch6
ato
l. Ki
yi
st dqng hoic
chi ti6t: kinh doanh dia iic.
chinh sdch kd to6n 6p dqng tqi cong ty
k6 todn, ddn vi tidn tQ srfr rlqng trong k6 to6n
NiCn dO k6 toan cua COng ty
bit ttdu tir ngdy 0l/01
vd k6t thtic vdo ngey 31/12 heng nam'
Don vi tidn t0 srl dung trong ghi chdp kii toAm li ddng viet Nam (VI{D).
2. ChuAn mgc
vi
ch6
dO k6 todn dp dtrng
2.1. Ch6 .tO k6 todn dp dsns:
C6ng ry 6p dung Ch6 dO K6 todn doanh nghiQp ban hdnh theo Quy6t
chinh vi c6c Thdng hr vdn ban hudng d6n t6 sung.
ainl s6 15/2006/QD-BTC ngity
201312006 crla
B0 Tdi
Chuin mqt k6 to6n vi Ct6 aq x6 toan
C6ng ty da 6p dqng c6c ChuAn mUc k6 to6n Viet Nam vA c6c vIn ban hudng din ChuAn mgc do Nhd nudc <16 ban hdnh. C4c b6o
c6o tii chinh ttugc lNp vd trlnh bdy theo dung quy tlinh cia chuAn m1rc, thdng tu hudng d6n thuc hi€n chuAn mFc vd Ch6 dO k6
2.2. Tuy0n b6 v6 viQc tudn thri
to6n hicn hdnh dang ap dung.
c6NG TY CP SXKD XNK BiNH THANH (GILIMEX)
A Phan Vin Tri, Phuong I l,
BAo cAo rAI cHiNH Qu'f 2
334
Qudn Btnh Th?nh, TP
HCM
Cho ndm tdi chlnh k6t thric
BAN THUYNT VrrNrr NAO CAO TAI CHiNH
Qny 2 ntun 2015
2.3, Hinh
thfc
k6 to6n 6p dgng
Cong ty 6p dung hlnh thfc s6 kii to6n NhAt
kf
chung.
3. c6c chinh s{ch k6 todn 6p dung
3.1. Nguy€n tiic x6c atloh cdc khoin tidn: tiiin m6t, tidn grli ngin hdng, tidn tlang chuy5n
NguyAn tiic xdc itlnh cdc hhodn tnong
itumg tiin
tlc x6c dlnh c6c khoan ftrong duong tidn h c6c khoan tEu q ngfn han kh0ng qu6 ] th6ng c6 khd ndng chuy6n a6i A€
ai1i tna* tidn ni nt6ng c6 nhidu ruiro trong chuyAn d6i thdnh ticn k6 tir ngdy mua khoan ddu tu tl6 tai thdi di6m b6o c6o.
Nguy6n
NguyAn tiic, phuong phrip chuydn tl6i cdc
dlng tiin *ndc
ti
Chenh lQch t'j gi6 thuc tii ph6t sinh trong kj' c0a c6c khoan mgc tidn t0 c6 g6c ngoai tQ t4i thdi phat sinh tlugc h?ch to6n theo
gi6 thpc t6 ph6t sinh cria ngAn hdng thuong rn4i noi doanh nghiQp md tdi khoAn vd dugc hach to6n vao doanh thu hoic chi phi tdi
chlnh tong nem tai chinh.
Ch€nh l€ch sj ei6 thgc tii ph6t sinh rong lcj, va ch6nh lQch t! gi6 do tl6nh gi6 l4i s6 du cec khodn msc ti6n tQ tai thdi tli6m cu6i
trong nim tdi chinh. T} gi6 tlugc Cong ty st dung dd ddnh gid chCnh
nam ttuqc kdt ;huydn vdo doanh thu ho[; .ni pni tai
"ninir
quan
gi6
li€n ngdn hdng t4i ngdy cudi nam Ai chinh do Ngdn hdng Nhd nudc
ld
t!
btnh
muc
tidn
tQ
lech ry gi6 cu6i ky c6c khoan
c6ng b6.
3.2.Nguy€n tiic ghi nhfn hing t6n kho
Hdng tdn kho ttugc ttnh theo gi6 g6c. Trudng hqp gi6 tri thuAn c6 thd thuc hi€n tlugc th6p hqn gi6 giic thi phai tinh theo gi6 tri
thuAi cO th6 thuc nign auqc. cia g6c hdng tdn kho bao gdm chi phl mua, chi phl ch6 bi6n vd ctic chi phi li€n quan truc ti€p kh6c
ph6t sinh di5 c6 ttugc hdng tdn kho d ttia tlitim vd tr4ng th6i hiQn t4i.
ci6 tri
hang tdn kho cu6i ky dugc xac dinh theo phuong pb6p btnh qudn gia quydn.
Hdng ton kho ttugc fuch to6n theo phuorg ph6p k€ klnithudng xuyen.
3.3, NguyCn
tic ghi nhin
c6c khoin
phii thu thuong mgi vi phii thu kh{c:
3.3,1. NguyAn tuic ghl nh\n: C cV,Jtoin phrii thu kh6ch hdng, khoan tre trudc cho ngudi b6n, phrii thu noi b0
thu kh6c tai thli ttiiSm b6o c6o, n6u:
- C6 thdi h4n tbu hdi hoic thanh tofn dudi I nam dugc phen loai ld
- C6 thdi han thu hdi ho4c thanh to6n hen I ntun dugc phen loai
li
tii
vi
c6c khorln phdi
san ng6n hen.
tdi sdn ddi hen.
3.3.2. Lpp dy phdng phli thu khd itdi: Dq phdng ng phii thu kh6 doi thiS hiQn phen ei6 tri dU-ki6n bi t6n th6t cria c6c kloan ng
phdi thu c6 khd ndng khong tlugc kh6ch hdng thanh to6Ln diSi vdi c6c khoen phai thu tai thdi diiSm l6p 86o c6o tai chffi.
3.4. NguyGn
tic ghi
nh$n
vl
khAu hao tAi sin c5 dinh
TAi san c6 dinh htu hinh, tdi san c6 dinh v0 hinh
tii
san c6
dinh h0u hinh,
Kh6u hao tlugc trfch theo phuong phrip tludng thang. Thoi gian kh6u hao clugc udc tinh nhu sau:
- Nhd cta,
vat ki6n
dtc
0E
07 - 10 n6m
- Mdy m6c, thii5t bi
- Phuong tiQn vin ai
07 nlm
03 - 06 ntun
04 -
- Thi6t bi vdn phdng
3.5. NguyGn
tic gbi nhan
-25 nlm
c6c khoAn atAu tu
tii
chinh
Khoan dAu hr vdo cong ty con, cdng ty li€n k6t dugc k6 to6n theo phucng ph6p gi6 glic. Lgi nhuin thudn dugc chia tir cdng ty
con, c6ng ty li€n k6t ph6t sinh sau ngdy dau tu rlugc ghi nh{n vdo 86o c6o Ki5t qui ho?t dong kinh doanh. C6c khodn tluqc chia
krac (neoai bi nhuan thuan; auqc coi ia pnan thu hdicac khodn dAu hr vi
c6NG
334
w
A Phan
CP SXKD XNK BiNH THANH (GILIMEX)
Vdn Tri, Phudng l l, Qufln Binh Thanh, TP HCM
BAo cAO TAI CHiNH QUY 2
12 nnm 2015
Cho nem tdi chinh k6t
BAN
THUYfT
TTNTT
'.
BAO CAO TAI CHiNH
2 ndm 2015
Q0
to6n theo phuong ph6p gi6 g6c. Ktrodn v5n g6p li€n doanh kh6ng tli6u chinh theo
thay tt6i cria phAn sd hiiu crla cdng ty hong tii siur thudn cria c6ng ty li6n doanh. 86o c6o K6t qud ho4t dQng kinh doalh cria
C6ng ty phan 6nh khodn thu nhQp dugc chia ttr lqi nhudn thuan lu! k6 cria Cdng ty ti€n doanh ph6t sinh sau khi g6p v(in li€n
Khoan tldu hr vio cong ty li€n doanl
ki5
doanh.
Ho?t dong liCn doanh theo hlnh thric Ho?t dong kinh doanh ddng ki6rn so6t ve TAi san tldng ki6m sodt duo.c COng ty 6P dung
nguy€n t'ic k6 to6n chung nhu vdi cdc hoet
li€n doanlr theo hqp tl6ng li€n doanh,
- Cdng ty theo doi ri€ng tdi sriLn g6p viSn hdn doanh, phin vr5n g6p vdo
nq ri6ng ph6t sinh tir hoat tlong li€n doanh.
Ctic hhodn
itlu tu chtng hhodn tgi thdi didm bdo
tii
san tt6ng ki6m so6t vd c6c khod,n c6ng ng chung. cdng
cdo, ndu:
- C6 thdi han thu hdi ho4c tl6o hen khdng qu6 3 th6ng kii tir ngdy mua khoan dAu tu tl6 tlugc coi
- C6 thdi han thu h6i viin
duoi I ndm dugc phan lo4i
- C6 thdi han thu hdi vi5n t€n
3.6. NguyGn
tic ghi nhin
I
li
" hrong tluong tidn"
ld tai san ngin hqn
nam duqb phdn loai le Bi san d.di han
vA v5n hod c{c
khoin chi ph{
ali vay
Chi pht tti vay tlugc ghi nhfn vdo chi phl san xu6t, kinh doanh trong lc! khi ph6t sinh, trir chi phl tli vay li€n quan t4rc ti6p diin
vi€c
3,7. NguyCn
tic ghi trh{n vi pbin
b6 chi phl
tri trufc
C6c chi pht hri tru6c chl li€n quan ttiin chi phi san xuAt kinh doanh n6m
hen vd dugc tinh vdo chi phi san xuat kinh doanh tsong nIm tii chinh
tii
ch{nh hien tAi duqc ghi nhan ld chi phl tra tru6c ngin
C6c chi phl sau tldy da ph6t sinh trong n6m tdi chlnh nhrmg duqc h4ch to6n vdo chi phl hd tru0c ddi hen d6 phan b6 dAn veo k6t
qud ho4t ilQng kinh doanh trong nhidu ndm:
- C6ng
cg fung cg xu6t dung c6 gi6
- chi ph( sta ch['a ldn tai
san c6
tri l6n;
dinh phrit sinh mQt l6n qud ldn.
d
veo tbh chait, mfc
ViQc tinh vd phdn b6 chi phl tre trudc ddi h4n vdo chi phl san xulit kinh doanh trmg k! h4ch to6n tluqc can
phan
vdo
chi phi s:ln xuSt
phi
duqc
bd
dan
ph6n
fa
tudc
phuong
ph6p
vd
ti6u
thrlc
bd
hqp
li.
Chi
dO ti111g loai ;hi phi d6 chqn
kinh doanh theo phusng phdp tludng thnng.
3.8. Nguy6n
tic ghi
nh$n chi phi phrii
tri
C6c khorim chi phi thuc t6 chua ph6t sinh nhung dugc trich mrdc vdo chi phl san xuit. kinh doanh trong kj dd dam bao khi chi
phi ph6t sinh thuc t6 kh6ng g6y ttQt billn cho chi phi san xudt kinh doanh tr€n co sd ttdm b6o nguy€n tlic phi hqp giita doatrh thu
pttt. Khi cdc ohi phl tt6 ph6t sinh, ni5u c6 chenh lech voi s6 da hlch, k6 to6n ti6n hanh ghi b6 sung ho4c ghi giim chi phl
ua
"tti rlng v6i phAn ch€nh lQch.
tuong
3.9. Ghi nbAn c6c kho6n ph6i tr6 thudng m4i vd
C6c khodn phii
ffi
ngudi b6n, phdi
fd
phii
tri
khdc
noi bO, phei tra khec, khodn vay tai thdi di6m brio c6o, n6u:
- C6 thdi hen thanh to6n dudi I ndm tlugc phdn logi ld ng ngin h4n.
- C6 thdi h4n thanh toan tren
I n[m
dugc phan loei ld nq ddi han.
Thu6 thu nhap holn lai rluqc phdn loai ld nq ddi han.
3.10. Nguy€n
tic ghi nhfn v6n chi
sO
hiiT
Viin tl6u tu cria cht sd hilu duqc ghi nhin theo s6 vi5n thuc g6p cria chri sd hitu
w
cONG
cp sxKD xNK BiNH THANH (crLrMEx)
334
A Phan VIn Td, Phuone I l,
BAo cAo TAI CHiNH QUf 2
QuAn Btnh Thgnh, TP
Cho ndm tdi chinh k6t thric nedy
3l
HCM
12 ndm 2015
BAN
TrruYfr mrxn sAo cAo rAI cHiNH
Qrty 2 ndm 2015
Th4ng du v6n cd phdn duqc ghi nhAn theo s6 ch€nh l€ch l6n hon/ ho{c nhd hon gita gi6 thuc t6 ph6t hdnh vd mQnh giri cii phiiiu
t
V6n kh6c cria chrl sd hiiu
sung viin kinh doanh tt k€t que hoet dOng kinh doanh
c6 phiiiu do Cdng ty phdt hdnh vi sau tl6 mua l4i. C6 phitiu quy duqc ghi nhan th€o gi6 tri thuc t€ vd trnrh bdy
ren Beng Cen d6i k€ todn ld m$t khodn ghi giim v6n chri sd hor.
C6 phi6u qui
h
C6 ruc phei he cho cdc ci5 d6ng duqc ghi nhfn ld khoan phii tre hong Bang Can diii kii to6n cua C6ng ty sau khi c6 tho:rg b6o
chia c6
tfc
cua Hoi ttdng Quen
tri C6ng ty.
Chenh tfch ri gi6 htii doai pnan ant tren bang can d6i k6 to6n ld chenh lech
cria c6c khoen muc cd g6c ngo?i te cria ho4t tlQng ddu hr x6y dlmg co bAn.
Lqi nhuan
atng hdi
ti
gi6 h6i doAi ph6t sinh ho{c tl6nh
Ij6 lai cu5i ki
ph6i ld s5 lqi nhuan tir c6c hoat ttQng cua doanh nghiQp sau khi trir (-) c6c khoan tli€u chinlL do 6p
s6ch kii to6n va ttiAu chinh hdi ti5 sai s6t hgng y6u cria c6c narn trudc.
sau rhu6 chua ph6n
ti5
thay d6i
3.11. NguyGn
chffi
tic vt phuang
ph6p ghi nh|n doanh thu
Doanh thu bdn hdng
Doanh thu b6n hdng ttuqc ghi nh.an khi ddng thdi thda mdn c6c diAu kiQn sau:
lqi lch gin liAn v6i quydn
-
Phan ldn rui ro va
-
COng ty khdng cdn n6m
git
quydn qudn
lj
sd
htu
phim hofc hing b6a il6 ttugc chuy6n giao cho ngudi mua;
san
hdng h6a nhu ngudi sd hitu hdng h6a
hoic quy€n kidm
so6t hdng h6a;
- Doanh thu duqc x6c tlinh tuorg d6i chic chin;
- Cdng ty tt6 thu
lgi lch kinh
t6 tir giao dich bdn hdng;
- X6c dinh tlugc chi ph{ li6n quan diSn giao dich b6n hdng
Doanh lhu cung cdp dlch vg
Doanh thu cung c6p dich vU tluqc ghi nhan kni k6t qua cua giao dich tl6 tluqc x6c tlinh mQt cdch d6ng tin cAy' Trudng htp viQc
cung cdp dich vu li€n quan ddn nhidu k! thl doanh thu ttuqc ghi nhan trong h! theo k6t quri phdn c0ng viQc ald hodn thdnh vdo
ogay Bp Aaog Can O(ii 16 todn cua lcj' d6. Kdt qud cua giao dich cung c6p dich W ttuqc xAc dinh khi thda mdn c6c tlidu ki,pn sau:
-
Doanh thu ilugc x6c
epl
C6 khri ning thu duqc
nrong d6i ch6c ctrln:
lqi ich kinh t6 $ giao dch cung
c6p dich vu tl6;
- Xfc rlinh tluqc phAn cdng vi€c ct6 hoAn thanh vao ngdy np Bang cdn diii k6 to6n;
- X6c tlinh tlugc chi phi ph6t sinh cho giao dich vd chi phl tl6 hoan thanh giao dich cung c6p dich vu el6
PhAn c6ng viQc cung c6p dich vU tl6 hodn thinh tlugc x6c ttinh theo phuong ph6p tl6nh gi6 c6ng viQc hoan thanh.
Doanh tha
)
ho
Aflng ldi ch{nh
Doanh rhu phdt sinh tu tian lai, tiAn brim quyAn, cii tuc, lqi nhuan tluqc chia vd c6c khoan doanh thu hoAt dong tai chtuLlt kh6c
tluqc ghi nhan khi thda man ddng thdi hai (2) tli€u ki€n sau:
- C6 kha nang thu dugc lqi {ch kinh t6 hI giao dlch d6:
- Doanh thu tluqc xac dinh tuong tt6i chic chin.
C6 ruc, lqi nhuAn duqc chia ttugc ghi nhAn khi COng ty dugc quydn nh6n cd tuc ho{c ilugo quydn nhAn lqi nhuAn tir
v6n.
v:iQc
g6p
cONG
334
w
cp sxKD xNK BiNH THANH (GrLrMEx)
A Phan Vdn Tri, Phuirng 11, Quan Binh Th?r'h, TP HCM
BAo cAo rAI cHiNH QUf
2
12
Cho ntrm tai chfnh kdt thtic
BAN
nim
2015
rHUYfr vrrNn BAo cAo rAr cHiNH
Qty 2 ntm 2015
3.12. NguyGn
tic
vA phuong
phfp ghi nh$n chi phl
tdti chinh
C6c khoan chi phi tlugc ghi nh{n vio chi.phl tai chffi gdm:
- chi phi hoAc c6c khoan 16 hen quan d6n c6c ho4t tlQng tl6u tu
tii
chlnh;
- Chi phi cho vay vd tli vaY vr5n:
- C6c khoan
16
do thay d6i ty gia n6i ao6i cria c6c nghiQp vtr ph6t sinh li€n quan tl€n ngoai tC;
- Dlr phdng gidm gi6 deu hr chtng khodn.
k!, khong bir trt vdi doanh thu hoet dong tdi chinh.
phi thu6 thu nhfp rloanh
3.13. Nguy6n tic vi phrmng phdp ghi nhgn chi phl thu6 thu nhfp doanh nghifp hifn hAnh, chi
nghiep hoin lgi
Cii pt i tfru6 thu nhip doanh nghi€B hiQn hdnh rtugc x6c dinh hCn co sd thu nh6p chiu thuiS vd thuil sriit thui! I-t'toN trong nem
hifn hdnh.
Cac khoan trCn dugc ghi nhin theo t6ng sti ph6t sinh trong
Chi phi thu6 rhu nhfp doanh nglriQp hodn
thdi chiu thu6 va thuii su6t thu6 'INDN.
3.14. C6ng cq
tii
hi
rtuqc x6c
dM
tr€n cs sd s6 ch€nh lQch t4m thdi ttugc kh6u trir, s6 ch€nh le';h tam
chlnh
3.11.1. Tdi sdn tdi chlnh
210, Cdng ty phdn loqi cdc titi sdn tdi chinh thdnh cdc nh6m:
Theo Thdng
- Tai san tdi chinh dugc ghi n}fln theo gi6 fii hqp lf thong qua 86o c6o k6t qud ho4t tlQng kinh doanh li. mQt tii san td;i chinh
qud hoet tlon'g kinh
ttuqc dftn gifi dd kinh doanh no4c duq;i6p vdo nh6m phan 6nh theo gi6 d hqp ry thdng qua 86o c6o klit
doanh tai thdi di6m ghi nhan ban diul
*
ho6c c6 thd
- C6c khodn dAu tu nim git d6n ngdy 116o hen: ld c6c tli san tdi chinh phi ph6i sinh vfi c6c khoan thanh toA,n c6 dinh
xdc dinh vi c6lci
- C6c khoan cho vay vd phdi thu: lA cdc Ai san tii ch{nh phi ph6i sinh vdi c6c khoin thanh to6n c5 dinh hoic c6 th6
kh6ng dugc niCm ydt tren thi truOng;
phdn lo4i ld
- Tdi sdn sin sing tliS b6n: ld c6c tai san tdi chinh phi ph6i sinh tlugc xdc tllnh ld sin sdng ct6 bri,n ho4c kh6ng ttugc
khoan ddu tu nim gifi
tAi san Oi chtnh eluqc ghi nhan theo gi6 hi hqp lf thOng qua B6o c6o kdt qud ho4t ttQng kinh rloanh, c6c
tl6n ngdy tl6o hqn, c6c khodn cho vay vd phtii thu.
ViQc phAn lo?i cAc Ai sdn tdi chinh ndy phU thuoc vdo mgc tltch vd bi,n ch6t cria
di6m ehi nhan ban ddu.
Ai
sen tai chinh vd duqc quy6t dinh 14i
thdi
chinh cia COng ty bao gdm tidn vd tiAn gui ngin hen, c6c khoAn phii thu kh6ch hdng, phdi thu kh6c, c6c khoan
cho vay, c6c cOng cu tdi chffi tlugc ni6m y€t vd khdng duqc ni6m y€t.
C6c tdi san
tii
vi dirng ghi nhan tei ngay b6n. Tai ttrdi tliiim ghi nhAn len dau tdi san tei chlnh
giao
dich t4rc ti6p lien quan diin viQc mua, ph6t hdnh'
tlugc x6c nhdn theo gi6 g6c c$ng voi chi phi
C6c tai sdn tAi chinh ituqc ghi nhan tai ngdy mua
3.11.2. Ng phdt
trd
tdi chtnh vd
c
ng clt vdn
chi
s0 hhu
chinh tlugc phdn lo4i ld nq phdi tri tdi chinh hofc c6ng cg v6n chri sd httu t+i thdi
C6c c6ng cg
tii
Theo Thdng
tr
2
t 0, COng ty
phdn loei na phdi trd titi chinh thdnh cdc nhdm:
phai tla dugc
- Nq phai trA tAi chinh dugc ghi nh{n theo gi6 ri hqp lf thdng qua 86o c6o k6t qud ho4t tlong kinh doanh ld ng
qui ho4t tlQng kinh doanh
nErn git Cii tion aoanh ho{c duo. c x6p vdo nh6m phan 6nh theo gi6 tri hqp lf thdng qua 86o c6o k6t
tai thdi di6m ghi nh4n ban tlAu;
i6
hiphdn
khoan
han, trir di
_, ,:.
mu nol.
c6c
s Phei Ta
ctia PhAn
dYng m$t
ft
c6nc
334
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1
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Blnh
Tftnb
TP HCM
BAo cAo rAI cHh,IHQuY2
12
Cho nnm tAi chlnh k& thtlc
nEn 2015
BAN THUY6T nnrmrBAo
cAo rAr cnimr
QtY 2 ndm 2015
viQc phan bgi nq pMi
Ci6m
ta
tai cbtnh ndy ph$ rhuQc vdo mgc rltch vn bdn cb6t qia
tii
sin tAi chlnh
vl
dugc quy6t einl
ei
toi
gnin44UanaAu'
Nq pMi trn u[ cblnh cua c6ng ty bao gdn cec tfiodn pMi
Toi thui di6n Ehi nhtn ban dAu
dt
cA
n;
phAi
tri tii
tt
nguui b6n, ph6i trn kh6c, c6c khoin ng
vi vay.
chlnh tlugc x6c nEn theo gi6 g6c cSng v6i chi phi giao dich rrUc ti6p Hen
quan dgn vifu Phdt hrnh
C6ng cs v6n Cht so htu (CSH) : lAhqp ddng chtng t6 rluqc nhting lqi Ich cnn
bi
vd Oi san oria COng ty sau khi
tt
di toin b0
nghla vg.
B
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