Báo cáo tài chính công ty mẹ quý 1 năm 2015 - Công ty Cổ phần Tập đoàn Hapaco

nao cAo rar cnixn nr0Nc
cONc rY co pnAN rAp DoAN HAPAco

euf

r NAvr zors


Bio

C6ng ty C6 phdn Tap iloin HAPACO
Ting 5 6 Knili Hoi - Quin Ngo Quyen - TP.Hdi Phbng

c6o tdi chinh ri6ng
Qui I nAln 2015

BANG cAN DOI KE TOAN
Tqi ngdt

MA

JI thdng 03 nim
Thuy6t
minh

TAI SAN

lOO A . TAI SAN NGAN HAN

110 I. TiAn
1

ll

1.

2015

vA c6c khoen

31

VND
,205

233,121,236,675

256,424,730

175,616,314

237 ,136,959

tuong duong tian

256 ,424

Tien

120 IL DAu tu tdi chinh ng6n h4n

0t/0u2015
VND

/03/2015

,',7

30

24,481 ,536,973

r'7 s ,6 t6,3',7

4

40,686,173,155

363,842

363,842

(279,042)

(278,242)

24,48 | ,452,r73

40,686,087,555

130 III. Cic khoen phii thu ngin h4n

ll I L Phai LhJ rgiin lan cua khdch hang

212,397,436,615

192,257,a86,259

1,225,746,r96

1,225,'t46,196

132 2. Tratuoc cho ngudi bdn ngin han
135 J. Phri thu ve cho var ngin han
136 4. Phdi thu ngin han khdc

I | ,272 ,27 1 ,524

121

1. Chr.'ng kho6n

4a

kinh doanh

122 2. Du phdng giam gi6 chrmg khodn kinh doanir

llJ j. Dau ru r am gru oen ngay Qao nan

ll7

4b

8

sdn

thi6u chd xir

lj

I

lhLle

(' l(r I duoc

,053

649,631,319

150 V. TiLi s{n ngdn h4n khdc
151 1 Chi phi tra trudc ngin han

Itl

8

192,998 ,681 .9 s7
(2,002,6',/2,43 4)

5. Du phdng phai rhu ngan han klo doi

139 6. Tiri

,253 ,7'l

14 ,3 56
8

,693 ,524

,253 ,7'7

8

,0s3

169 ,'t'7 4 ;7 09 ,60

|

(2,002,6',72,434)
649,63

t,319

,l

1,560,887

1,560,887

t ton 416

'N

1,494,9'76

)F

khau tru

65,91

l

65,91

I

){
\I

2OO B. TAI SAN DAI HAN

6r 1,000,627,388

606,021,513,657

L'\

210 I. CAc khoiin phii thu dAi h4n
215 1. Phai thu ve cho vay ddi han

'tI . Tli san c6 alinh
221 1.'lil san c6 dinh hiru hinh

220

222
223

Nguy1n gid

Gid rri hao mdn lui kd

V. DAu tu

tii

chinh ddi han

25I L Deu tu vao cdng ty con
l).t L Uau ru gop von vao oon \ I KJ]ac
254
255

4c

110,000,000

271,361,147

279,542,488

271,36r,r47

2'.7 9

D;u tu nam gin

den

rgay dao

270 TO\C CO\G TAISAN

han

,s42,888

5,000

796,235,000

(524,873,853)

(516,692,1t2)

314,041,249,411

309,488,087,411

3t4,04t,249,4t1

309.488,087,4r

296,587,016,830

296,143,883,358

256,226 ,220 ,7 13

256,226,220.'t t3

3

l

4c

,523
(71,863,455,406)

40 ,624 ,25 I,523
(72,306,588,878)

4b

71,600,000,000

71,600,000,000

3. Du phdng diu tu tdi chinl.r ddi h4n
,1.

110,000,000

101,000,000

796,2

240 IV. Tdi srn dd dang dii han
242 1. Chi phi xdy drn'ng co bin dd dang
250

101,000,000

40 ,624 ,25 r

848,137,586,593

839,142,750,332


COng ty C5 phAn TAp .lonn HAPACO
I eng 5 ' b Kldnh Hoi - Qu6n Ngd Qu;6r

TP.Hdi

86o c6o tii chinh rieng
Quy I ndm 2015

Phdng

nANC CAN DOI KE ToAN
Tai ngit!-

ME

3l thdng 03 nih 2015
(tiip the|)

so

31103/2015

01/01/2015

VND

VND

4,335,516,6s8

299,409,330,300

Thuy6t
minh

NGUON VON

300 c . Ng PHAr rR,{

29

310

148,539,858,176

3l

I

L Phai tra nguoi bdn

312
313
314
J

I. Nq ngfn hqn

l)

19
120

J. Thu6

pnar

ra

ngan nan

I3

3

,681 ,399 ,43

4

l4

7. Va) vd no rhud Ui chinh ng;n han

t0

59 ,445 ,39

ddi han

10

t5

,3 53 ,81

1

,'t

66

.296

tvot

chta phAn ph6i ki n6),

V0 Xuen
Tong Gidm d6c

/L"V

T;i;

rhi Hi-"e

Ke loan mrong

Hdi Phdng, ng6y 07 thdng A4 ndn 2Al5

3

,980

,4'7 3 ,1

4

,396

,3

49

68,8 t 2

64 ,245 ,39 r ,29

6

139 ,47

0,662,6s4

r39 ,47

A

,662,6s4

553,802,069,93s

539 ,133

,420,032

553,802,069,935

539 ,133

,420,032

322,601,,220,000

322,64 | ,220,000

322,601,220,000

322,601,220,000

126,320 ,828 ,67

126,320 ,828,6',7

1

,',l

99

,641 ,664

)

r,664

1

48,',7 99

,64

46,582,5 t9 ,69',7

21,783,879,594

11,068.649.903

21,798,644,103

l"r

Khoa Thi Thanh Huydn
Nguoi l6p bi6u

(

(4,570,790,000)

16,582,5I9,697

,['l:

r

t1

60,65 I,169,600

.o*qe/

Y^Y,/f

'7

14s,',195,658,482

848,137,s86,593

TONG CONG NCUON VON

1

361,213,85',7

t 45,795,658,482

48

,12lLr - LNST chra ptun phai Inykideacuoi Ai
LNST

3

'7

(4,570,790,000)

5. Qui dAu tu phAt tri6n
6. I oi nhuin sau thu€ chua ph6n phbi

421b -

,3

,503 ,40A,6',7',1

6. Phai tra ngin han khic

4r1 r. von gop cuacnu sonu1]
,t t la - t-6 phiiu phd rh6ng co q,'yin brcu quyir
4ll J. I nafg ou von co pllan
4t) 4. LO pnreu quy

.

t0

,6',7 3

'7

410 l. V6n chii sd hiru

440

,459 ,5',1 4 ,621

29s,087,62',7

400 D. v6N cHir sd HUU

42

I

2,690

12

11,814,246,480

1,459,574,62r

4. Phai tra ngudi Iao dQng

330 U. Nq dli han
338 L Vay vd nq thu6 tdi chinh

418

6,',791,912,8',19

2. Ngudi mua

). Llr plr

3

ll

ngSn han

tri tidn truoc ngin han
va cdc kloan ph)i rdp \La ruoc

159,938,667,646

839,142,1s0,332


COng ty C6 phAn Tap .roen HAPACO
Tdng 5 + 6 Khanl Hoi - Qudn Ng6 Quydn - TP.Hei

Bdo c6o

Phdng

tli

chinh riCng

Qui

1

nam 2015

BAo CAo x6T OUA HOAT DQNG KINH DOAIIH
Qu! Ltdm 2015

MA

Thuy6t
minh

Qui

5. Doanh thu ho4t d6ng tdi chinh

l6

23

6. Chi phi tdi chinl

1'1

CHI TIEU

1
10
11
20
21

22
23
25
30
3 I
32
40
50
51
60
70

1. Doanh

1 trnm

2015

Quf

I

nnm 2014

thu b{n hdng vd cung cAp dich vg
hlng vl cung cdp dich vg

2. Doanh thu thudn bAn

hlng bdn

Lqi nhu{n gQp vd bdn hing

3. Gi5 v6n
4.

vA cung cdp dich vq

Trong d6: Chi phi ldi vay
8. Chi phi quatl
9.

li

10. Thu

fiap

20

doanh nghiQp

Lqi rhuAn thuAn tir hoet

along kitrh doanh

6,593 ,554,729

4,956,134,302

I,849,350,000

2,612,296,84 5
16,063,034,926

18
19

kh6c

11. Chi phi kh6c
12.

Lqi nhuan khic

13.

T6ng lqi nhu{n kd to6n trudc thu6
TNDN hien hdnh

8,993 ,222,488

,t88,333 ,40 1
4,513,001,630

14. Chi phi thuii

22

Lqi nhu4n sau thu6 thu nhap doanh nghiep
16. Lii co bin tr6n c6 phi6u

23

15.

34'7,453

1

,27 0,39 I

,159

I,129 ,27 6,600

|;790,916,t64

1,010,709

(663,2s6)

I,790 ,916,164

t6,062,371,67 0

2,920,192,7 64

r

,993 ;721

;7

6'1

_____!,qq42291 ______2pnt22!_9!
438

sl

:

':
-{o5559 i \

ti

.o-^rr;

r(

Vi

,/wv
XuAn

I Ollg

\rlam ooc

Hai Phdng, ngcry 07 thdng 04 ndm 2015

4e*

TrAn Thi Hnng

Khoa Th! Thanh Huydn

K6 todn tnrorg

Nguor lap oreu

11


Cdng ty C,5 phAn Tip tlonn HAPACO
Tang 5 + 6 Kianh Hdi - Quan Ngd QuyCn - TP.Hai

Bdo cro tdi chinh ri6ng
1

ldm 2015

BAo CAo LUU CHUYEN TIEN TE
Qu! I ndm

2015

(Theo phrdng phtip gidn ti6p)

ME

01

Thuy6t
minh

CHI TIEU

I. LU'U CHUYiN TIiN TU HOAT DONG KINH DOANH
1- Lqi nhaAn nrtc thui

Diiu chinh cho cdc khodn
Kidr hao tdi sin c6 dinh va BDS dir ru

2.

02
03
05
06
08

Quj 1 nnn

16

ti

hoat d6ng dau tu

Chi phi iei vay
3.

Lqi nhupn tit ho4

dAng kinh doanh

t

tdc thay

Qui

1 nnm 2014

VND

VND

16,062,371,670
(18,667,1s0,030)

(2,372,708,482)

2,920,192,764

8,181,741

26,959,2'.7',7

(443 ,132,672)

4,'t 44,204,',129

(23,188,333,401)

(8,993,222,488)

4 ,9 5 6,134,302
(2,604,778,360)

r,849,350,000

Cric khoAn dp phdng

Lai,

2015

547,181,282

ddi y6n tuu d1ng

09
ll

Tdng, giim cdc khoin phdi thu

(20,130,550,356)

Tang. giam cdc k}oin phdi na rU 6ng k€
phai tra, thu6 TNDN phai nop

lii

ral

12 Tdng, giam chi phi td trudc
14 I len lat vay oa ra
15 Thu6 TNDN da n6p
20 Lru chuydn tiin thudn tit hoqt dOng kinh dodnh
II.

21

LU'U CHUYEN TIEN Ti'. HOAT DONG DAU TU'
sim, xay dung TSCD va tAi san dai

1. Ti6n chi mua

(7,094,3 88,469)

(52,49'7 ,049

,394)

r0,119,836,389
(2,000,000)

(4

,436,49 6;7

05)

80 ,3

6s)

Q,426,1

(36,292,994,255)

(4,553,162,000)

(1 ,124,',7'.7 9

,9'.7

0)

(42,9s6,508,693)

(5

,9s2,392,928)

h4n k-hdc

24

2. Iien thu hoi cho vd). b;r lai

c6ng cJ no cLla ds-

16,2t3 ,63 5 ,382

9,500,000

v! khdc

26 l. Tien lhu hoi dau rlr gop v6n v.io don vi kiac
2l 4. li€n rhu lii cho ray. co tuc \i loi nhuen duoc

15,000,000,000
8, r

88,333,40

L

4,095,942,1ss

chia

30. Lta

chuydn

tiin thuin tit hoat

dbng ddu

nt

34,848,806,783

(t,846,9s0,773)

6 ,324 ,99 5 ,828
(4,800,000,000)

3,447 ,682,000
(r,100,000,000)

1,524,995,828

2,347,682,000

III. LU'IJ CHUYEN TIIN TU.HOAT DONG TAT CHiNH

JJ
34
40

I ten tnu lu or vay
2. Tidn chi trri no g6c vay

Lrcu chu16n

tiin thuin ft hogt il1ng tdi chinh


Cdng ty C6 phdn T4p dodn HAPACO
Ting 5 r 6 Knenn HOi - Qudn Ngd Quydr - TP.Hei Ptdng

B60 cro

tli

chinh ri€ng

Quj i

ndm 2015

BAo CAo LUU CHUYEN TIEN TE
Qu! I ndn

2015

(Theo phtcong phdp gidn tidp)
Ai6p theo)

ME
so

Thuy6t
minh

cHi TIBU
Luu chuy6n tidn thuAn trong

k!

kj

60

Ti6n vA tuong cluong tidn tIAu

70

Tidn vir tuong tlucng tian cu6i ky

QuY 1 n5m 2015

Qui

(42,4s5,717,466)

1,7

Trdn Thi Hing
Hdi Phdng, hg6t 07 thdng 04 ndn 2015

2014

80,808,356

5,616,31 4

256,424,730

Kii todn tru&ng

nim

VND

44,32s,s87 ,s02
1,869,810,036

MV
T6ng Girim d6c

1

vND

Khoa Thi Thanh Huydn
Ngudi 16p biriu


Cdng ty C6 phdn Tfp tlodn HAPACo
5+6KlIa rHoi - QuanNso Quy6n - TP.Hai

B60 cio tdi chinh riong
1

ndm 2015

THUYET MINH BAO CAO TAI CHiNH
Quj I ndm

1.

2015

THONG TIN CHUNG

Innh thri'c

s&

hiiu v6r

tii Cdng ty C6 phAn HAPACO theo GiAy ddng La kinh doanh lin
th0 11 ngAy 21/11,/2009. C6ng ty C6 phin Tqp doirn HAPACO dLrqc c6 phdn h6a tu doanl nghi€p Nhd nuoc theo
hinh thlrc: Chuy6n nhuqng todn b0 gi6 trithuoc phdn vi5n Nhd nudc hiQn cd tai C6ng ty Gi6y Hdi Phdng vd s6 cd
phin \hi nuC6ng ty C6 phdn Tdp dodn FIAPACO duoc d6i ten

theo Quy6t dinh s6 1912 QD,iLrB ngdy 28110/1999 do UBND thanh phi5 Hai Phdng cap.

lru

so chin-h chdlapdoan HAPACO duoc dartai: Ting 5 + o Tba nhd Kh6nh HOi - Quin Ngd

Quler - lhann

ph6

HAi Phdng.

V6n diAu l€ theo GiAy ddng k;i kinh doanh cria Tap doAn HAPACO

li:

500.002.510.000 ddng ltuong duong

50.000.251 c6 phan).

Litrh vrlc kinh doanh:
S;n xu;r cdng ngiidp. kinh doanh thuong mai. dich \.u.

Nginh nghA kinh doanh

hj kinh doanh s6 055591 do Sd K6 hoach EAu tu Tharh ph6 HAi Phdng c6p ngiry
lai lAn 1l ngdy 2l thdng I 1 nam 2009, hoat d6ng kinh doanh cria T6p dodn IIAPACO ld:

Theo Gi6y dnng
1999, c6p

Chu

-

San xu6t b6t gi6y vd giAy cric loai,
San xu6t,

kinh doanh xang ddu vd

1? rh6ng 06

nim

sin phim che biiin tu ldm n6ng sdn d6 xuSt khAu;
chmg c5t tt ddu m6;

cAc s6n phAm

Sdn xudt vd kinh doanh hang dCl ma) xudr khdu:

Kinir doani vdn tai hdnh khdch thty, b0;
Kinh doanh bdt dong san, xay dr,rng ven phdng vd chung cu cho thue;
DAu tu tdi chinh vd mua bdn chtng khoan;
Kinh doani dich vu kh6ch san, n}Id hang, du lich sinh thii;
Ddo t4o nguiin nhin lLrc;
Kinh doanh c6c sAn phAm vd thitlt bi mAy m6c, vat tu, Dguyon lieu, h6a chAt th6ng thrdng;
Khai th6c d6, c6t, sdi, dAt sdt;
BAn bu6n gAch xey, ng6i, d6, cdt, s6i;
In 6n: In giAy vdng ma xudt trhap khAu;
Hoat dong cia c6c bonh vien.

k! sen xudt kinh doanh th6ng thud.ng:
Tn ngdy 01/01 d'nrtgdy 3U12

Cdu trric doanh nghiQp:
Danh silch c6c C6ng ty con:

TCn alon vi

Ti

IC

Dia chi

C6ns ty TNHH HAPACO Hdi Au

t0jyo

S.5

C6ng ty TNHH HAPACO Yen Scrn

100yo

Si5

t0jvo

Xa Van Mai - Mai Chdu - Hda Bhlr
Vinh Tuy - Bic Quang - Hd ciang

COng
COng

ty TNHH HAPACO D6ng Bic
ty C6 phan Hai HA

6l,54Vo

441,{ - Ton Dfc Th6ng - Hii Phdng
826 DiCn Bien - Minh Tan - y6n Bai


C0ng ty C6 phin Tip tloin HAPACO
Tang 5 + 6 Khenh H6j - Quan Ng6 Quyen TP.Hni

-

C6ng ty C6 phin HAPACO H.P.P
COng ty

-

TNHH HAPACO Phuqng D6ng

Corq ry C6 phan Thuong

na' Dich w

860 ceo tai chinh rieng
Quy I nam 2015

Phdng

Hdi

100%

Xi

100%

56 9 duong CAu Binh - Hai Phdng

99.84Vo

s6

Dai BAn - An Duong - Hai Phdng
135 DiCn Bien Phn - Hai Phdng

Phdng

2. CHI EO VA CHfNH
2.1.

Ki

SACH

Kf

TOAN AP DUNG TAI TAP DOAN HAPACO

k6 tofn, d('n vi tiAn te sir dung trong k6 to{n

Kj, k6 toan nam cria Tap dodn HAPACo bat ddu tr) ngdy 01/01 vd k6t thLic vao ngAy 3 l/12 hdng ndm.
Don vi tidn tC st dung trong ghi chdp k6 toan ld ddng Vict Nam (VND).
2.2. Chluin muc

vi

Ch6 dO k6 to6n dp dgng

Chij da kd bdn dp duns

Tap doAn HAPACO 6p dqng Ch6 dO Ki5 toin doanh nghiQp ban hdnh theo Th6ng
22112/2014

ciaBl

tu 200/2014/TT-BTC

ng,iy

ttuong B0 Tdi chinh.

.ti viac tudn thi Chudn nw kd tadn vd Chii dO kd tudn
T;p doar HAPA, O d.i ap dung c;c LIuan nuc kd toan Vi6l Nam !d cac !ar- ban huong ddn Chr,jn mLrc do Nhir
ruoc d; ban hanh. cdc bdo cdo rai chr-L duoc ldp ra trni bay lheo dung moi qu) din} cLia tung chu6n mLrc. Lhong
Ttry€n b6

tu huong dan thuc hi€n chudn mr,rc vd Ch6 d6 k6 toan hien hanh dang 6p dirng.

Hinh tht

c kd

bdn dp dung

lqp doan HAPACO Jp dung hrnh tl'uc kd todn ren md)
2.3.

\i

uni.

Tiin vir cec khodn tuorrg duong tiin

I ie'] \a cdc khoan luorlg duorg Lidn bdo gom rien rdl Iai qri. rien gui ngin hang. .dc k-hoan d;L LLi ng;n han co
thdi gian d6o h4n kh6ng qua 03 thang, c6 tinh thanh khoan cao, c6 kia ndng chuydn ddi d; deng thanh cec luqng
,ien \dc dinh \a kh6ng c6 nhidu rui ro trong chuldn ddi thanh rian.
2.4 Cdc

khoin

tIAu tu tdi chinh

- Doi \di chung kho;n kinh doanh: Thoi diem ghi nhdn d6i \oi
khodn nidm 1iL ld T 0 Cir; ri gii sd duqc
"hLrng
x6c dinh ld gi6 g6c. Ctrn cu trich l{p dq phdng giAm gie le gie d6ng cira tai ngiry hich lap du phong la so chdnh ldch

diu tu dLroc lach toon trdn s6 k€ Lodn lon hon gia tri thi nuorrg hoac gia Lri hop lj cua
chlng taithqi diem ldp du phdng. Doi voi crlc khodn dAu tu chrn,g kho6n: n€u chung kho6n dd duoc niCm yCt thi giri
trithj trudng dugc tinli theo gid giao dich binh qLran tai ngdy trich iap du phdng tien Sd Giao dich Chung khorin Hd

Ndi (HNX) hoac gie d6ng cia tai ngdy trich 1ap du phdng trcn Ss Giao dich Chring khodn T]lanh ph6 Hd Chi Minh
grna gid gdc cua cdc khoan

(HOSE); n6u chung klodn chua dugc nidm yet trdn thj rruong chung kioan thi gi6 tri thi truoig dugc xac dini theo
gid giao dich binh quan trCn thi tni(nlg giao djch ciia c6c Cdng ty d?i chring chua nidm ydt (UPCom) tai nge) lep du
phdng hoac gi6 trung binh tlen co sd gia giao djch duoc cung cAp toi thidu boi ba Cdng ty chLmg klodn tai thdi di6m
ldp du phdng. Trrmg hgp khdng thii xdc dinh dugc gid thi truong cia chring kho6n thi Tap doen HAPACO kh6ng
trrch ldp du phong eiam gia.hLr.g \hoa1. D6i

roi cL-.ng \hoa- ri6n

ngdy giao dlch thLr s6u tro di thi gi6 tri thi trrong
- D6i

\oi

cdc kiodn

1e

1er bi hu1 giao dich. ngLrng grao dich kd
gia hi so sach tai ngiry Ldp beng cen d6i k6 todn gdn ni6t.

dir tu nam giLi ddn ngay dao hdn: Ci,1 rri ghr so lir gra gdr.

- Doi voi rdc kiodn cho voy: Ci; rri ghi qo duoc \ac dirh la gia goc.

tr

C6ng ty C5 phAn Tap alodn HAPACO
Tang 5 + 6 Kh6ni HOi - Quan Ngd Quydn - TP.Hei

B{o c6o tei chinh rieng
Qui I nam 2015

Phdng

- D6i voi c6c kttoan dAu tu vdo c6ng ty coD, cdng ty li6n doanh. lien k6tr Gi6 tri ghi sli crla khodn ddu tu vao c6ng ty
con dugc x6c dinJr theo gi6 g6c. CAn cf lap dq phdng t6n th5t ddu tu vao cOng ty con, c6ng ty lien doanl, 1i6n k6t:
Mfc trich lap du phdng duqc xdc dlnh dua vdo bao cdo tdi chinh cua to chuc kinh t6 kh6c; BAo ceo tdi chinh d6 x6c
dinh t6n thdt ld Bdo ceo tdi chinh rieng cia cOng ty con, c6ng ty li€n doanh, li€n k6t, cric t6 chirc

kinl

t6 khac.

2.5. C6c khoen phei thu

Cic

k-hoiin phdi lhu duqc nin-h bay

ren

Bao c6o

tii

chinh ridng theo

gii tri ghi

s6 cdc

klodn

phdLi

$u

khdch hang vd

phdi thu kh6c sau khi trir di cdc khoan du phdng duqc lap cho cAc kloan ng phai thu khd ddi.

Dlr phdrg rg phai lhu ki6 ddi dugc rlch lap cbo u.ng khodn phii thu
kioan ng hoAc dlr kidn muc tdn thdt co thF xay ra.
2.6. Tdi

sin

c6 dlnh

vi

k-ho

ddi ctur cu \Ao lu6i ng qud hatr cha c6c

khdu hao tdi sen c6 dinh

TAi san ci5 dinh hiru hinh duoc ghi nhdn theo gi6 g6c. Trong qu6 trinh
r1l6n theo nguyen gi6, hao mdn lu! kii vd gid tri cdn lai.

st dling, tAi san c6 dinh hiiu hinh duqc ghi

Kh6u hao dugc trich theo phuqng phep ducmg thing. Thoi gian khAu hao dugc uoc tinh nhu sau:

-

05 -

Nhd cua, vat kiitn tnic
Phuqng tiCn van tai
Thiiit bi v[n phdng

2.7. Chi

06

-

25 nim

l0

nhrn

03 - 05 rr5m

phi.li vay

Chi phi di vay dugc ghi nhan vAo chi phi sa,r xu5t, kinh doanl.r trong kj khi ph6t sinl, trit chi phi di vay lien quan
truc ti6p diin viQc ddu hr xay drmg hodc san xudt tdi sdn dd dang duqc tinl vdo giA fi cta tdi san d6 (duoc v6n hori)
khi c6 di cdc di€u ki6n quy dinh trong Chuan mvc KC toan Viet Nam s0 16 "Chi phi di vay".
Chi phi di vay liCn quan tr[c tii5p di5n vi€c dAu tu xdy dr.'ng ho4c sdn xu6t tAi sdn dq dang cdn co thoi gian du ddi
(tren 12 thdng) dii cd th6 dua vAo sri dUng theo mgc dich dinh truoc ho4c b6n thi dugc tlni vdo gi6 tri cta tdi san d6
(duoc v6n hoii), bao gdm c6c khodn ldi tidn vay, phdn b6 cric khoin chitit kh6u ho{c phu trQi khi ph6t hanh tr6i
phi6u, cdc khoan chi phi phu phdt sinh liCn quan tdi qua trinh ldm thi tuc vay.
2.8. Chi phi tre trudc
Cac chi phi tre

rudc chi lien

doanh duoc ghi nhin I)

quan ddn chi phi san xuAt kinh doanh crla mot nem tdi chinh hoac mot chu kj, kinh

chiphihi mrdc ngir har

vA

duqc tin} vao chi pl-isan ru6t kirh doanh rong nAm

Cac chi phi da ph6l sinh trong nam tai chinb n-hung lien quan ddn kdt qud hoat dong san

Lei

chinb.

ruit kinh doanh cia nii6u

ni0n dQ kli torin dugc hach to6n vdo chi phi tra truqc dai h4n d6 phdn b6 ddn vdo k6t quA hoat ddng kinh doanh trong
cdc nidn do kE todn sau.

Vidc tinh va phin bd chi phr nd rrudc ddi han vio chi phi san ru6r kinh doanh rung kj, bach todn duoc can cu vao
nmg loai chi phi di chqn phuong phip ve ridu thfc phd'l bo hqp li. Chiphi trd truqc duoc phiin bd
phi
din viro chi
san xuit kinh doarh rheo phuong ph;p duong thing.
tin-h chdt. muc d6

2.9.

Chipbi phni

trt

Cac Liodn chi phi Lhqc td chua phdt slrh nhung duoc trjch truoc vao chiphisdn xudr. kinh doanh trong ki de dam
bdo kii chi phi phdl sinl thqc t6 ki6ng gay dot bidn cho chi phi sdn xuit kbi doanh tren cq so dam bdo nguy6n tdc


COng

ty C6 phAn Tap donn HAPACO

Tang 5 + 6 Kranh HOi - Quan Ngd QuyCn - TP.Hai

gita

phr) hqp

860 c{o titi chinh riong

Phdng

Qui I

nam 2015

doanh thu vd chi phi. Khi cec chi phi d6 phdt sinh, niiu c6 ch€ni l€ch v6i s6 da trich, kii to6n ti6n henh

ghi bo.ung holc

gl.:g;ir chip\r 'usrg urg roi

2.10. Viin chri sd

htu

phar cLdnJ- Idc\.

V6" diu tu cia chu "o hfu dJoc ghi nhdn tl'eo .6 von thuc gop cia chu "o'rrL.
Tb{ng du v6n cd phAn dugc ghi nhAn theo s6 ch€ni l6ch

16n hoorhoac

nhd hor1 giira gid rhLrc td phAt hirnh vir menh

5ungroac ldi pLar h;.ll- co phie r qLi. Cl-i p\itruc riep

toac-ai
ph;l
hanh co phieu quj dLrot ghi giiim Th;ng dl-r r6r co
lien quon d6n viec phiit hirnh bd rLrng co phieu

gia.6 phieu

k-hi phdt hanh cd phid.r l,in daL- DI-at hanh b6

pnan.

Vdn kh6c cta chrl sd hflu duoc ghi theo gi6 tri cdn lai gina gid tri hgp li ciia cac tdi sarn mar doanh nghiCp dugc cdc
lo chLrc. ca nhen khdc rarg. bid rsau kl-imi r -,cac khoar thue phdi nop r neu co) lidn qu"n ddr rdc ldi cdn duoc larg.
bitiu ndy;

vi

khodn bii sung tu kiit qud ho4t dQng kinh doanh.

qul dugc ghi nhan theo gia
ghi
giim
doi
ke
la
mOt
khoan
chri
hfu.
Tap doen HAPACO khdng

trith\rc t6 va trinh bdy trdn Bdng Cdn
toan
v6n
sd
I
qr-]i.
gii nhAn.iic khoan l,ir lo) k-hi mua. bdn. phdt hanh ho;c hiy,d phr€u
C6 phi6u qu! Id c6 phi6u do

Tip

dodn HAPACO phat hanh vd sau d6 mua lai. C6 phi6u

Loi nhudn sau thud chua phAn ph6i ld s6 lqi nhuan ti c6c hoat dong cia doanh nghiQp sau kli trir O cric ktroAn dieu
cl-rnh do ip d-rg hoi 16 rl-aj doi chr-l^ .,ch ld toar vd didu clrrh hoi to.ai qot trong i6u cua cd( n;m n"Lroc. I qi
nh-dn .au th-d ch;a phan ph6i co lhd dusc chia cl o cdc r I-a diu ru dlra r-En li le gop von saL khi cluoc Da. hoi
ddng C6 ddng phe duyCt va sau khi da trich lap cdc qui du phbng theo Dieu 16 Tdp dodn HAPACO vir c6c quy dinh
cha phiip luat ViCt Nam.

Cd ruc phai trd cho cAc co dorg duoc ghi nh;n la lhodn ptdi -a r-org Bang Cdn doi ke Loan cua l;p doar
HAPACO sau khi c6th6ngbdo chia c6 tric criaHQi di;ng QuantriphC duyCt vdth6ngbdongAy ch6t quydn nhdn cd
tuc crla Trung tam luu lci chfng kioan ViCt Nam.

2.1l. Ghi nhao doanh thu
Doanh thu bdn hdng
Doanh thu b6n hdng duoc ghi nhdn khi ddng thoi thda man cAc didu kiQn sau:

-

Phdn

1o,n

rui ro vir loi ich gin liAn voi qulen so hiu

sdn phdm hoac hdng h6a da dugc chuy6n giao cho ngudi

IrLUa;

Tap doan HAPACO kh6ng cdn nim giii quydn quen lli heng h6a nhu ngudi so hltu hdng h6a hoic quydn kidm
so6t hdng h6a;

-

Doarl rlu dJoc xdc dinh tuong

d
c\;c ch;n:

Tap dodn HAPACO da thu duoc hodc sc thu duoc loi ich kinh tii ri! giao dich b6n hdng;
Xdc dlnh duoc chi phr iidn qLan d6- giao dich ban hing.

Doanh thu cung cdp dich vu
Doanh thu curg cip dich rr, duo'c g\' .han {hi keL qud ciia giao dich do duor \dr dinh mol cdch ddng tin ci1.
I ruong hqp \ idc cLFg c;p dich '".u lien o .ar der nlieu kj lli doanh.lLu duoc ghi nhan hong ki rleo kel qud phan
c6ng vi6c da hodn thdnh vAo ngdy 16p Bdng cdn d6i kd todn cua ki do. Ket qua ciia giao dich cung cAp dich vu duot:
xac dinh khi thda men cric didu ki6n sau:
Doanh rhr duoc \6c dinh ruong d6i chic clin;

'

Co k-hd nang thu duoc lgi lch kinh Ld tu giao ditl- .Lng c;p dich !.r do:
Xdc dinh duoc phdn cong vi€c dd hodn thdni vdo ngey lap Bdng cAn d6i ki roan;
Xdc dinh duqc chi phi ph6t si.i cho giao dich vd chi phi dd hoen thanh giao dich cung cep dich vu d6.

l0

t
j

\


C6ng ty C6 phAn Tdp tlodn HAPACO
Tane5+6Khdnh
Ne6 Ouv€n - TP.H6j

Phdn c6ng vi€c cung c6p dich

\t

dE hodn

860 c6o tei chinh ri€ng

I nim 2015

thdni duoc xAc dinh theo

pbucrng ph6p diinh gia c6ng viec hoan

tha

r.

Doqnh thu hoat d6ng tdi chinh
Doanh thu phdt sinh tu tiAD lei, tidn bdn quyen, co ruc, iqi nhuen duoc chia vd cec khoan doanl thu hoat ddng tdi
chinh khdc dLroc ghi nJrdn khi rhda man dong thoi hai (2) diau kien saul
- Co kie nang rhu dLroc loi ich kinh 16 tu giao dich do:

-

Doani thu dugc x6c dinh tuong d6i chic chbn.

C6 tr?c, lqi niuan duoc chia duqc
loi nhudn tu vi€c g6p v6n.
2.12. Ghi nhAr chi phi

tii

ghi

an

khi Tap doan HAPACO duoc quydn nh6n c6 trc ho4c duoc quydn nhdn

chinh

C6c khodn chi phi duoc ghi nhdn vdo chi phi tdi chinh gdm:

-

Chi phi hoac cic khoan l6 li6n quar ddn cdc hoar ddng diu tu
Chi phi di vay vi5n;
CAc khoAn 16 do thay d6i

ti

rli

chin-h:

gi6 hOi doAi cia cAc nghiep r.u ph6t sinh li6n quan diin ngoai t€;

Dq phdng giem gi5 ddu tu chimg kho6n.

CAc khoan

2.13.

tren duqc ghi nhan theo t6ng s6 phdt sinh trong ki, khong bn mr vqi doanl thu hoat dong tdi chinh.

Cic khoiin thu6

Thu6 hien hanh

Tdi sin thu6 vd cric khoAn thuti phai n6p cho nam hiCn hdnh va c6c nam trudc duqc x6c d!n! bang st5 tidn du kirin
phai nOp cho fto}c dugc thu hdi tir; co quan thu6, dua tr&l citc mfc thu6 sudt vd cac luat thu6 c6 hicu luc diln ngdy
kiit thrlc kj, tlnh thu6 nnm.

2.14. C{c bOn li6n quan

tqc ti6p hay giAn ti6p qua mdt hodc niidu tmng gian, c6 quydn kiiim so6t Tap doan
ki6m soat cia Tap doen HAPACO, ho4c cr)Dg chung su ki6m sorit vdi T{p doan HAPACO,
bao gdm c6 T{p doan HAPACO mq, Tap dodn HAPACO con vd Tdp doan HAPACO li€n kilt li cdc b€n li€n quan.
C6c b€n li€n k6t, c6c ca nhdn truc tiiip ho|c gi6n ti6p nim quydn biiiu quy6t cua Tap dodn HAPACO ma co a r
hucrng ddng k6 di5i vdi Tap doan HAPACO, nhtng nhdn sq quan li chi ch6t bao gdm Tdng Girim d6c, vidr chtc
cla Tap doan HAPACO, nhlmg thanh vien mat thiiSt trong gia dlni cria cric c6 nhan ndy ho4c cAc bCn lien k.it nay
hoac nliing Tap doan HAPACO lien k6t vdi c6c cii nhan nay cing duoc coi ld bCn lien quan.
Cdc doanh nghi€p, c6c ci4 nlan,

IIAPACO hodc chiu

sU

Trong viCc xem x6t titng miii quan h€ cia c6c ben liCn quan, cen

hini thfc

3.

phrip

lj

chf:i tdi

bAn chdt

cia m6i quan

I

\
TItN
3l/03D015

I len mat

gii

chf kl6ng chi

cria c6c quan he d6.

TITN vA cAc KHoAN TUONG DI'oNG

Ti€n

hC

ngdn hang

1l

01/01/201s

VND

\TND

39,93 |;7 43

30,650,2',18

216,492,987

t44,966.096

256,424,730

17

5,616,314


Beo cio tdi chinh ri6ng

C6ng ty Cii phln Tap .lodn HAPACO
5 + 6 Kh6nh Hdi - Quan NsO Quy€n - TP.Hai P

4.

1

nam 2015

CAc KHOAN EAU TU'TAI CHiNH
01/01D015

31 10312015

!t{D
a.

Chfng khodn kinh doanh

Du phdng
Ci6 g6c Gi6 tii hqp li
363,842 84,800 (279,042)

T6ng gid tri c6 phi6u

363,842 84,800

\,.ND

g6c Gi6trihqp li Du phdng
363,842 85,600 @78,242)
363,842 85,600 (2'/8,242)

Gi6

(2't9,042)

0

31t03D015
Giri

b.

Ddu tu nfm gia tliin ngdy ddo h4n

\.t lD

gdc

Gi6 tri ghi s6

96,081,4s2,113 96,04\452,173

b1. Ngin han
- I ren gul co Ky nan

24,48r,452,r'13

24,481,452,1'13

24,481,452,1',73

24,481,452,1',13

bi.

71,600,000,000

71,600,000,000
71,600,000,000

-

Ddi han
I ren

gul co

7r,600,000,000

Ky nan

Giri

0l/2015

\,}ID

g6c

ci6 t4 ghi

s6

tt2?86,087,555 112,286,087,s55
40,686,087,555 40,686,087,555
40,686,087,555 40,686,087,555
7r,600,000,000 71,600,000,000
71.600.000.000 71,600,000,000

31103120),5

\,.ND

Di! phdng

Giri 96c
DAu

tu gdp v6n vio tlon vi kh{c

DAu

tu vdo cdng ty con

DAu tu vdo don

2s6,226,224,'/

vi khdc

40 ,624 ,25 r

13

,523

lj

Giri t4 hqp

(60,826,994,667) 195,399,226,046
(

I I ,03 6,460,73

9)

29,58',7

,790,784

01/01/2015

\,.ND

Edu tu vdo c6ng ty con

2s6,226,220 ,7 13

Ddu tu vdo dor vi kh6c

5.

40 ,624 ,25

1

Gia tri hqp

DE phdng

Gi6 96c

,523

ii

(61,27

0,128,t39)

194,956,092,s'7 4

( 1 1,03

6,460,73

9)

29,s8',1 ,'190,7 84

PHAI THU KHAC
01/a1/2015

31/03/20rs

\,'ND
Gia

Ngin hgn

tri

Du phdng

192,998,681,957 (2,002,612,434)

J,nal tnu ve co ruc,

Lot

nludn dugc chia

15

,932,9'1 6,5 50

Phai thu ngudi lao dong

286,309,323

Ki

2'7 3 ,4'7

cugc,

ki

quy

Phai thu kh6c

c0ng

\,.ND
Gi6
169,71

tri
4,709,601

Du phdng
(2,002,612,434)

I,932,9',7 6,5 5A

354,884,323
111 AlA 1a1t

6,284

176,505,919,800 (2,002,672,434)

160,213,3'12,444 (2,002,6',12,434)

192,998,681,957 (2,002,672,434) 169,774,109,601 (2,002.672,434)

12

4

7
\
a


Cdng ly Cd phin Tip doin HAPACO
5 + 6 K.hanh HOi - Quan NsO Quyen - TP.Hai

6.

Bdo crio

tii

chinh ri6ng

Quf I

ndm 2015

TAT SAN THI6U CHO XTI LV
3

r/03

DAt5

0l/01/2015

\,.ND

36 luorg

d.

7.

Gi6

TAi sAn khdc

TAT sAN

\TND

ri

Si5

luqng

Gi6 tri

649,631,3t9

649,63r,319

649,631,319

649,631,319

Dd DANG DAI HAN
3l/03D015
VND

0l/0tD0l5
\.ND

XAy dqng ca bAn d& dang

b.

XDCB

314,04t.249,411

309,488,087,411

+

Du 6n BCnh viOn phu san qu6c t6 Hai Phdng

303,970,318.502

299.417,156,502

+

C6c du iin kl.r6c

10,070,930,909

10,070,930,909

c0ng

8.

3t 4,041,249 ,411

TING, GIAM TAI sAN c6 DINH

Hf,TU

HiNH

Nhd cLia, Phuorg tiCn van tai,
vdt ki6n tnic
truydn din

Khodn muc

309,488,087,41I

\,.ND

Thi€t bi, dung cu

c0ng

quan l:i

VND

\,.ND

\IND

200,000,000

105,330,4s5

796,235,000

200,000,000

105.330.4ss

796,235,000

200,000,000

105,330,455

s16,692,1t2

NguyOn gid
56 du dAu nam

490,904,545

56 teng trong nam
Sii gidm trong ndm

56 du cu6i nem

___J2!2!!E!1

Gi6 tr! hao mdn luy ko
Sii du ddu nam

211

,36t,657

56 tang trong ndm

8,I 81,741

8,181,741

- Khdu hao tong ndm

8,181,711

8,181,711

36 giAm trong ndm
Sd

du.cudi nim

Gili

tri

_____lJ2i43,328 ______2!0,qqq{qq _______19$!!l!! _______i4,qE,8q

cdn lgi

Tai ngdy dAu nXm

2'19

r ar ngaY cuot nam

271,361,147

9.

a.

279,542,888

,s42.888

271,361,141

CHI PHi TRA TRIId'c

Ngin hqn
Cdc

khoin kh6c

.

c0ng

13

31t03/2015

01/01/2015

\.ND

\TND

't,494,97 6

1,494,976

1,494,976

1,494,9',76

1,494,976

1,494,976


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C0ng ty C6 phAn Tip donn HAPACO
Tdng 5 + 6 Khanh HOi - Quan Ng6 Quyen - TP.Hai

Bto cdo tAi chinh riong

Phdng

Qui

1

nam 2015

12. THUt vA cAC KHOAN PHAI NOP NHA NTIdc
Sti phdi n6p trong

01/0tDo15
a.

Phii

kj,

s6 da thuc nd'
trong ky

3rl03/2015

nQp

2.450.184,835

Thuii thu nhap doanh nghiep
Thuii thu nhap c6 lhen
Cac loai thu6 khec

1,993,'721,76'7

t,0t2,0t1,2'73
219,203,323

54,343,750
3,000,000

2,026,780,365

2,41',7,126,23'.7

1,012,011,273 54,343,7 50
3,000,000 219,203.323

3,681,399,431 2,051,065,517 3,041,791,638

cOn g

2,690,673,310

13. CHI PHI PHAI TRA

a.
-

31/03/2015

01/01t201s

\,.}.ID

\,}ID

NgSr hen

4,503 ,400,677

3,98U473,149

CAc khoan trlch tnrdc khdc

4

3

,s03 ,400,67',1

4,503,400,677

c0ng

,980 ,4'13 ,149

3,980,473,149

14. PHAI TRA KHAC

a.

31103/2015

ot/01/2015

\.ND

VND

12,02',1,004

41,012,384

Ng6n hgn

Kini phi

c6ng doan

tjao hlem xa lror

61,544,902

Beo hiem y

12,040,'7 59

tC

BAo hi6m thdt nghiQp

3,506,534

LO fuc. lgr nhuqn phar tra

3,982,000
'73,254,7 t6,561

C6c khodn phdi trd, phii n6p khdc

c0ng

15.

vON cHir sd Hffu

a)

BAng rl6i chi6u bi6n dQng

73 ,353 ,817 ,7

cia v6n chi

sO

66

3,982,000
'14,35r,3'14,428

7

4,396,368,812

hfiu

V6n gdp

Thdng du v6n
co pnan

cta chi sd hftu

LNST thud chua

c0ng

pnan pllol
v,r cac quY

56 du tldu nim

trufc

LAi trong nam trudc

Tra c6

ttc

beng tidn mat

56 du tIAu nim nay
Lai trong nem nay
so (Iu cuor n9m nfv

322,601,220,000 126,320,828,671 86,635,847,2s8 535,557,89s,929
24;798,640,103 24,'t98,640,103
( 16,052,326,000) ( 16,052,3 26,000)
322,601,220,000 126,320,828,671 95,382,161,361 544,304,210,032
r4,068,649,903 r4,068,649,903
322,601,220,000 126,320,828,671 109,4s0,811,26! ss8,372,8s9,93s

t5

)a

C

C
1A

I-l

\l4


Cdng ty C6 phdn Tap .lodn HAPACO
Tang 5 + 6 Khdntr HOi - Qu6n Nsd Ouvdn - TP.HAi

b)

Qu1y' 1

C6 phi6u

31103/2015

0t/01/20ts

VND

\'}ID

21,629,060,000

2t,629 ,060 ,000

299 ,4 t7 ,460 ,000

qu!

299,41',7,460,000

1,554,700,000

c0nc

1,554,700,000

J22.60r.220,000

C{c giao dich

vA

v6n voi cdc

chi

s&

hfru

J22,60t.220,000

v} phan ph6i c6 rfc, chia lqi nhuon
Qui

V6n dAu tu cria chrl sd hitu
- Viin g6p ddu ndn

-

1

ndm 2015

VND
322,60 1,220,000

322,601,224,000

3r/03t20rs

0l/0r/2015

c6 phidu

32,260,t22

luong c6 phitSu da b6n ra cdng chtng

- t o phteu ptlo thang
luong c6 phiiiu dugc mua lai (c6 phii5u qu!)
co pnleu pho tnong
\- a

phteu pno t4ong

LO pnreu

32,260,122

32,260,122

32,260,t22

32,260,122

32,260,I22

155,4'70

56 luqng c6 phi6u dang luu hdnl

-

280,752,610,000

322,601,220,400

LO pnreu

Si5

nam 2014

41,848,6 t 0,0A0

56 luong c6 phi6u ddng ky ph6t hdnl

-

1

\,'ND

g6p tdng trong ndm
Vtin gdp gidm trong ndm

Viin g6p cu6i ndn
c6 h?c, lqi Dl]uan da chia

St5

Qui

322,60 t ,220 ,000
322,601,220,A00

Vi5n

d)

nnm 2015

Chi ti6t v6n g6p cia chi sA h{iu

V6n g6p cria 6ng Vii Duong Hidn
V6n gdp cia d6i tumg khdc

c)

Bro c{o tAi chinh riotrg

155,470

I55,470

155,470

32,t04,652

32,r04,652

32,I04,652

32,104,652

31/03/2015

0t/0t/2015

\TND

\ttD

M€nh gie cd phii5u dang luu hdnh: 10.000 ddng.

d)

c6

tfc

C6 tuc dd c6ng b6 sau ngdy k6t
C6 tuc

e)

-

cr'iLa

c6 phit5u r,'u d6i

thic

kj, ke Lorin nam:

lu! k6 chua duoc ghi

nl.rdn

Cdc quy cia c6ng ty

Qut

dau ru ph6t tridn

48 ,7 99 ,641

,664

48,'799 ,64t ,664

48,799,641,664

48,799 ,641,664

it'
]F
PI

AI
F^/

t6


C6ng

C6 phin T{p doin HAPACO
+ 5 Khdnh H6i Ne6 Ouvdn - TP.Hii

11

5

16. DOANH THU HOA'I DoNC TAt

B60 c6o

tii

chinh ri6ng

I ndm 2015

CHi\H
Quj I nln

Lar tlen gur) tren cho vay

2015

Quli I ndm 2014

\TND

VND

1,188,333,401

Ldi biin cdc khodn dAu tu
LO fuc. lql nhuan duoc cbra

4

,993 ,222,488

15,000.000.000

c0nc

7,000,000,000

4,000,000,000

23,I88,333,401

8,993,222,488

17. CHI PHi TAI CHiNH

Qui I

-

Ldi tidn vay
Du phdng giam gid chimg kio6n

kinl

doanh ve t6n thdt

ndm 2015

Quj I

ndm 2014

\,1'lD

\,'}ID

4,956,134,302

1,849,350,000

(443

4 ,"t 4 4

,t32 .672)

4,513,001,630

,204 ,',729

6,s93,554,729

18. THU NHAP KHAC
Qu1y'

-

I nan 2015

Qui I

nAm 2014

\lvD

\,TID
Cdc khoin khdc

c0ne

347,453

I ,'190 ,9

347.453

1,790,916,164

nam 2015

Qu:i I nnm 2014

\,ND

\.ND

t6,164

19. CHI PHi KHAC

Qui I

-

Cdc khodn

blphat

r,009,709

Ciic khoan kh6c

1,000

c0ng
20. CHI PHi BAN HANG vA CHT PHi QUAN

1,010,709

Lf

DoANH NGHIEP
Qui I

a)
-

Ci1c khoan

chi phi qudn 1! doanh nghiep phAt sinh trong lc!

Chi phi nhdn iAn
Chi phi dich vu mua ngodi
Cric khodn chi phi QLDN khdc

nem 2015

1

nam 2014

\TND

\,.ND

2,612,29 6,845

1,2'70,391,159

ri

1,512,56t,513

765,675,892

GT

316.500,56l

370,3I5,587

JAI

783,234,741

134,399,68A

2,612.296.84s

1',7

Qui

I,270,391,159

CA]

.,\c(


C6ng ty C6 phdn TAp dodn HAPACO
5 + 6 Kl6nh HOi - Ouan NsO OuvCn - TP.Hai

2I.

860 c{o tei chinh rieng

I

ndm 2015

NT

CHI PHiSA\ XUAT KINH DOANH THEO YEU TO
Qu:i

1

Quj I nin

ndm 2015

VND

- Chi phi nguydn lieu, vat lieu
- Chi phi nhAn cong
- Chi phi khdu hao tAi san c6 dinh
- Chi phi dich vl mua ngodi
- !nl pnr KIac oanglren

1,512,561,543

65,67 5 ,892

26,959,2'77

16,500,5 61

3',7

775,053,000

c0ng
22 . CHI PHi THUE TTTU XTTAP

'7

8,181,741
3

2014

\,'}ID

0,315 ,s87

10't ,44A

2,612,296,84s

1,27

,403

0,39r ,159

IO,INH NGHIEP HIEN HANH
Qui I nim

Chi phi thu€ thu nhdp doanh nghi€p tinh lr6n thu nhap chiu

2015

Quli I nnm 2014

\,.ND

\TND

1,993,12t,767

thutl ndm hi€n hdnh

T6ng chi phi thu6 thu nhQp doanh nghiQp hion henh

1,993,721,767

23. NHO'\G THONC TIN KfiAC:
vi nq tiim tAng li6n quan tliin cric kho6n tldu tu t4i thdi di6m 3l/03/2015 nhu sau:

Cdc cam kdt

C6ng ty nh{n v6n ttAu tu

Cam k6t g6p
16n

C6ng ty TNHH BCnl viCn Qu6c t6 creen

Cdng ty C6 phdn HAPACO H.P.P

J60.000.000.000

C6ng ty TNHH HAPACO Phuqng D6ng

t0.000.000.000

120.432.000.000

5r0.432.000.000

c0ng
Nhftrg sq kietr ph{t sinh sau ngdy kiit thfc kj, k6 todn quy

1

nim

V6n thqc g6p
d6n 31/03/201s

155.630.855.217
10.984.455 93 l

166.61s.31r.148

2015

Kh6ng cd su ki6n trong yiiu ndo xdy ra sau ngdy k6t thric Lj, k6 torin qu;i ddi hdi phei duoc didu chinh hay c6ng b6

ton Beo c6o tdi chinh ndy.

Thorg tin

yA

c{c b6n li6n quan

Trong kj,, C6ng ty dd giao dich vdi cric b6n li€n quan nhu sau:

M6i

quan h€

Qui I

nam 2015

Qui I

nam 2014

\,.ND
Doanh thu phi thuang hieu
C6ng ry TNHH Hapaco Hii Au
C6ng q, TNHH Hapaco YCn Sor

Lii

C6ng ty con

t

Cdng ry con

,262,3

13

,020

489,603,144

cho vay

COng ty T-NHH

MTV Hapaco D6ng Bic

Cdne ty C6 phan Hai Hd

Cdng ty con

4s,000,000

C6ng ty con

90,000,000
20,500,000

C6 t(lc lqi nhuAn aluqc chia

Corg

r) INHH MTV Hapaco

Dong

Bi.

C6ng ty con

t8

7,000,000,000

4,000.000.000

\ \o'

/

i),
'|f,


Cbng ly C6 phln T{p doAn HAPACO
5 + 6 Kh6nh H6i Ns6 Ouven - TP.Hai
56 du v6i cdc ben lien quan tai ngdy kiit thtc kj,

ka:

Bro cto tdi chfnh rieng
1

nam 2015

toen nhu sau:

M6i

quan he

Qui

1 1lAm

2015

Qui I

nam 2014

VND

\TND

6,s30 ,2',1 I

10,114,530,278

6,550

7,420,976,550

Phei thu
C6ng ty CP Thuqng mai Dich vp Hdi Phdng

Cdng 1y con

t 0,13

t) TNHH M lV Hapaco Ddng
C6ng ty C6 phAn Hii HA

C6ng ty coD

17 ,9'17 ,97

Cong

Bac

C6ng ty Cd phdn HAPACO HPP

COng

ty con

921,150,000

COng ty con

5

,544,603 ,028

5

,544,603 ,028

Cdng ty con

3

,s39 ,4s8,529

3

,539 ,458.529

tri

Phdi

COng fy

TNHH HAPACO Phucrng Dong

cong ry TNHH HApACo Hai Au

Cdng ty con

39,557,230,051

C6ng ty TNHH HAPACO YCn Son

C6ng ty con

4,t04,223,056

3',1,912,494,456
4

,308,59

6,'7

97

Vay ngin h4n
Ong

V[

Duong Hidn (*)

Chn fich

(*) Ddy ld khoan Tap dodn vay phuc vu cho hoat ddng

HDQT

sdn xudt

khh

53,558,805,000

28,400,000,000

doanh.

56 lieu so srnh:

li€u so sanl D s6 lieu tl6n 860 c6o tdi chinh cho ndm tdi chinl kiir thtc ngey 3 I thAng 12 nem 2014 dd duqc
C6ng ty TNHH Hang ki6m to6n AASC ki6m to6D vd 860 c6o tdi chinh qu;y' I nnm 2014 do C6ng ty lap
M6t s6 chi tiCu da duoc phdn loai lai do c6 su thay d6i trong ch6 d6 k6 toen doanl nghi6p.
Si5

Zogt!:<\
rr:rv\ o
\=z/-Ar..

o/^u\Jl\\tII

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V[ Xuen Cudng
I Ong

uram ooc

luv

Trdn Th! Hing
Ke toan tluong

HAi Phdng, ngay 07 thAng 04 ndm 2015

l9

Khoa Thl Thanh Huydn
Ngudi 16p biriu

ni