Báo cáo tài chính quý 3 năm 2015 - Công ty Cổ phần Xi Măng Hà Tiên 1

T6NG CONG TY CNXM V$T NAM

c6NG TY

J

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c6 PaAN D

,

MANG sA TliN

J

BAO CAO TAl CHINH
QuY III NAM 2015

I


co

CDNG TV
PHAN XI MANG HA TIEN 1
Dia chi: 360 Ben Chuonq Duonq, P cau Kho, 01, TP.HCM
BAa cAo TAl CHiNH
Cho quy III ket thuc nqay 30 thanq 09 narn 2015

BANGcANDOIK~ToAN
T~i ngay 30 thanq 09 narn 2015
DO'n vi tinh: VND

TAl SAN

Ma
s6

A-

TAl SAN NGAN H~N

100

I.
1.

Ti~n va cac khoan tU'O'ng dU'O'ng ti~n
Tien

110
111

II.
1.
2.
3.

£)~u tU' tai chinh ng~n han

Chl1ng khoan kinh doanh
Dl,J'phonq giam gia chl1ng khoan kinh doanh
Dau tll' narn giCfden nqay dao han

120
121
122
123

III.
1.
2.
3.
4.

Cac khoan phal thu ng~n han
Phai thu ngan han cua khach hang
Tra truoc cho ngll'CYiban ngan han
Phai thu ngan han khac
Dl,J'phonq phai thu ngan han kh6 doi

130
131
132
136
137

IV.
1.
2.

Hang t6n kho
Hang ton kho
Dl,J'phonq qiam qia hang ton kho

140
141
149

V.
1.
2.
3.

Tal san ng~n han khac
Chi phi tra truoc ngan han
Thue gia tri gia tang du'oc kh§u trLP
Thue va cac khoan khac phal thu Nha nll'ac

150
151
152
153

Thuy~t
minh

V.1
V.2

V.3
VA
V.3
V.5

V.9
V.12

56 cuel quy III

56 d~u nam

1,774,735,920,111

1,725,937,181,070

265,341,021,348
265,341,021,348

219,000,746,505
219,000,746,505

7,107,692,300
10,776,291,414
(3,668,599,114)

36,041,229,700
10,756,599,414
(4,715,369,714)
30,000,000,000

547,475,501,684
482,366,693,207
46,350,138,107
21,520,329,670
(2,761,659,300)

497,596,559,024
425,704,660,118
40,133,276,007
34,520,282,199
(2,761,659,300)

935,041,623,865
960,078,906,034
(25,037,282,169)

958,832,118,279
983,869,400,448
(25,037,282,169)

19,770,080,914
13,162,946,572
6,568,380,592
38,753,750

14,466,527,562
1,159,131,907
11,444,999,580
1,862,396,075

B- TAl SAN oAI H~N

200

10,549,706,562,526

10,936,043,301,980

I.
1.

Cac khoiln phili thu dai h~n
Phai thu dai h<;lnkhac

210
216

10,467,096,519
10,467,096,519

9,593,600,647
9,593,600,647

II.
1.

Tai san c6 djnh
Tai san co dinh hCfu hinh
Nguyen gia

Gia tri hao man lOy kf}
Tai san co dinh vo hinh
Nguyen gia
Gia tri hao man lOy kf}

220
221
222
223
227
228
229

Tai san d& dang dai h~n
Chi phi xay dl,J'ngCO' ban d& dang

240
242

V.8

983,960,511,360
983,960,511,360

845,424,109,134
845,424,109,134

250
253

V.2

56,000,000,000
56,000,000,000

56,000,000,000
56,000,000,000

Tai san dai hCilnkhac
Chi phi tra trll'ac dai h<;ln

260
261

V.9

82,463,387,690
82,463,387,690

171,243,387,764
171,243,387,764

TONG CQNG TAl sAN

270

12,324,442,482,637

12,661,980,483,050

2.

III.
1.

IV. £)clu tU' tai chinh dai hCiln
1. Dau tll' g6p von vao dO'n vi khac
V.
1.

V.6

V.7

9,416,815,566,957
9,303,703,968,460
13,808,200,046,008
(4,504,496,077,548)
113,111,598,497
128,847,693,010
(15,736,094,513)

9,853,782,204,435
9,739,082,520,190
13,795,191,707,240
(4,056,109,187,050)
114,699,684,245
128,750,163,010
(14,050,478,765)

1


Cho quy III ket thuc
can doi
toan

09 narn 2015

ke

Ma
s6

NGUON VON
C-

NO' PHAI TRA

300

I.
1.
2.
3.
4.
5.
6.
7.
8.

9.
10.

Nc;>'ng~n han
Phai tra ngU'O'iban ngan han
NgU'O'imua tra tien truce ngan han
Thue va cac khoan phai nop Nha nuoc
Phai tra ngU'O'ilao dong
Chi phi phai tra nqan han
Doanh thu chua thuc hien nqan han
Phai tra ngan han khac
Vay va no thue tai ehinh ngan han
DI,J'ph6ng phai tra ngan han
Quy khen thU'ang, phuc 100i

310
311
312
313
314
315
318
319
320
321
322

II.
1.
2.

Nc;>'dai han
Vay va no thue tai ehinh dai han
DI,J'ph6ng phai tra dai han

330
338
342

DI.
1.

VON CHO
HO'U
V6n chu
hCl'u
Von g6p cua chu sa hCfu
Cd phi~u phd thOng
quy{m bi{Ju quy~t
Thc;\ngdU' von co phan
Von khac cua chu sa hou
Co phieu quy
Quy dau tU' phat trit§n
LO'i nhu~n sau thue chU'a phan phoi
LNST chU'a pMn phoi lOy k~ a~n cuoi ky trU'oc
LNST chU'a pMn phoi ky nay

Sa

sa

co

2.
3.
4.
5.
6.

TONG CQNG NGUON VON

Nguyen Thi Loan
NgU'O'iI~p bieu

400
410
411
411a
412
414
415
418
421
421a
421b

Thuyih
minh

V.11

V.12
V.13
V.15
V.14
V.10
V.16

V.10
V.16

V.17

440

se cu6i

qUlll1

se d;}u

nam

8,102,085,185,755

8,947,989,128,032

3,375,917,488,408
837,831,124,723

3,845,842,357,772

1,020,201,834,642
32,546,594,476
100,265,802,777
98,364,259,432

21,011,164,781
67,502,792,255
64,556,822,602
155,858,650,298
82,232,896,385
106,367,142,745
1,869,018,612,428
149,576,205,311
21,962,076,880

338,475,008,351
94,085,536,062
2,110,415,323,465
51,487,998,567

4,726,167,697,347
4,720,501,843,556
5,665,853,791

5,102,146,770,260
5,097,134,755,677
5,012,014,583

4,222,357,296,882
4,222,357,296,882

3,180,000,000,000
3, 180,000,000,000
70,790,410,045
5,517,214,120
(902,752,100)
202,019,139,008
764,933,285,809
230,332,767,465
534, 600, 518, 344

3,713,991,355,018
3,713,991,355,018
3,180,000,000,000
3,180,000,000,000
70,790,410,045
5,517,214,120
(902,752,100)
142,991,341,928
315,595,141,025
10,666,024,631
304,929, 116,394

12,324,442,482,637

12,661,980,483,050

Le Thi PhU'O'ng Dung iw
Tmang ph6ng tai chinh ke toan

2

TY co PHAN XI MANGHA TII~N1
£)ia chi: 360 B~n ChlJ'cyngDuonq, P. C;§u Kho, Q1, TP.HCM
BAo cAo TAl CHiNH
CaNG

BAo cAo

KET QUA HO~T DQNG KINH DOANH
Quy IIInam 2015
Quy III

CHi TIEU

Ma Thuy~t
sO minh

Nam na}'

Uly k~ tiP d~u nam
Nam truoc

Nam na}'

Nam tru>e7c

1.

Doanh thu ban himg vii cung dp djch vu

01

VI.1

2,008,908,118,203

1,671,606,623,988

5,853,692,447,720

5,109,949,331,445

2.

cac khoan giam triP doanh thu

02

VI.1

99,900,920,180

72,420,278,347

281,917,947,960

205,057,510,442

3.

Doanh thu thu~n v~ ban hang vii cung cap djch VI!

10

VI.1

1,909,007,198,023

1,599,186,345,641

5,571,774,499,760

4,904,891,821,003

4.

Gia vOn hilng ban

11

VI.2

1,468,476,292,637

1,339,954,136,842

4,342,680,100,463

4,017,996,735,226

5.

LQ'inhuan gQP v~ ban hilng vii cung dp djch VI!

20

440,530,905,386

259,232,208,799

1,229,094,399,297

886,895,085,777

6.

Doanh thu hoat dQng tili chinh

21

VI.3

(72,180,481,096)

176,293,883,337

39,974,866,516

189,062,072,799

7.

Chi phi tili chinh
Trong do: chi phi lai yay

22
23

VI.4

109,373,105,883
101,454,419.994

212,946,857,222
125.838,571.640

338,444,607,289
322.704.761.529

621,533,800,969
402,691,139,187

8.

Chi phi ban hilng

25

VI.5

20,743,993,961

81,355,142,984

59,679,549,961

217,448,620,951

9.

Chi phi quan Iy doanh nghi~p

26

VI.6

61,807,283,305

40,929,502,776

185,201,118,057

121,230,785,467

176,426,041,141

100,294,589,154

10. LQ'inhuan thu~n tiP hoat dQng kinh doanh

30

685,743,990,506

115,743,951,189

11. Thu nh~p khac

31

VI.7

320,312,128

(4,482,004,069)

516,052,320

5,805,047,683

12. Chi phi khac

32

VI.8

115,303,799

(3,835,090,634)

874,762,898

4,881,980,203

(646,913,435)

13. LQ'inhu~n khac

40

205,008,329

14. TOng lQ'inhu~n k~ toan tru>e7cthu~

50

176,631,049,470

99,647,675,719

685,385,279,928

116,667,018,669

15. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

51

38,858,830,883

21,922,488,658

150,784,761,584

25,666,744,107

16. Chi phi thuii thu nh~p doanh nghi~p hoan I~i

52

17. LQ'inhuan sau thuii thu nh~p doanh nghi~p

60

137,772,218,587

77,725,187,061

534,600,518,344

91,000,274,562

18. Lai cO' ban tren c6 phiiiu

70

433

244

Nguyiln Th] Loan
Nglf&ilap bi{,u

LEiThi Phuong Dung lIIt7
Trlfang phonq tai chinh k~ toan

(358,710,578)

1 681

923,067,480

286


CONG TY

co PHAN XI MANG HA TII~N 1

Dla chi: 360 Bim Chuonq DU'O'ng, P. Cau Kho, Q1, TP.HCM
BAa cAo TAl CHINH

09 narn 2015

aso cAo LU'U CHUYEN TII~NTI;
(Theo phlJ'O'ng phap gian ti~p)

BO'n vi tinh: VND

cHI TIEU
I.

Ma
56

Thuy~t
minh

Luy k~ tlP dau nam d~n cuci quy nay

QIII.2015

QII1.2014

Luu chuyen ti€!n tlP heat dQng kinh doanh

1. L¢ nhuen tnroc thue
2. ou« chinh cho cac khoen:

01

685,385,279,928

116,667,018,669

-

Khau hao tai san c6 dinh

-

Cac khoan dl,l' ph6ng

450,123,019,558
97,695,275,352

483,875,163,894
23,861,678,169

-

l.al, 10chenh I(kh ty gia h6i doai do danh gia lai
cac khoan muc tiE§nt$ c6 g6c nqoai t$
l.ai, 10tlr hoat dong dau tu

02
03
04

1,736,513,096

40,322,170,666

05
06
07

(27,038,550,641)
322,704,761,529

(17,804,881,347)
402,691,139,187

1,530,606,298,822
(49,940,580,001)
23,790,494,414
(186,059,560,273)
76,776,185,409
(19,692,000)
(449,066,310,096)
(181,415,936,076)

1,049,612,289,238
(46,859,737,588)
(7,657,620,493)
223,856,411,490
38,349,538,066

(4,272,499,600)
760,398,400,599

(721,236,249)
800,955,939,239

(107,123,645,919)

-

Chi phi lai vay

Cac khoan diE§uchlnh khac

VIA

3. L¢ nhu~n til' hOr)t cIi;lngkinh doanh
-

tnroc thay cIoi von luu cIi;lng

08

Tang, qiam cac khoan phai thu

-

TiE§nthu khac tlr hOc;ltdong kinh doanh

-

TiE§nchi khac cho hOc;ltdong kinh doanh

09
10
11
12
13
14
15
16
17

LU'u chuytm tilm thuan til' hOr)t cIi;lngkinh doanh

20

-

Tang, qiarn hang t6n kho

-

Tang, giam cac khoan phai tra

-

Tang, giam chi phi tra truoc
Tang, giam chunq khoan kinh doanh
TiE§nlai vay da tra
Thue thu nhi;lp doanh nghi$p da nop

-

(453,802,817,475)
(1,820,887,750)

II. LlJ'u chuy€m ti€!n tlP ho~t dQng dau tlJ'

1. TiE§nchi de mua s~m, xay dl,l'ng tai san c6 dinh va
2. TiE§nthu h6i tlr dao hc;lntiE§ngiYi ngan hang
3. TiE§nchi de giYi c6 ky hc;lnvao ngan hang

4. TiE§nthu lai cho vay, co t(rc va lQ'i nhui;ln dU'Q'cchia

21
24
25
27

(128,522,418,176)
30,000,000,000
3,915,689,106

(30,000,000,000)
2,202,745,993

LU'u chuytm tilm thuan tv hOr)t cIi;lngcIau tU'

30

(94,606,729,070)

(134,920,899,926)

cac tai san dai hc;lnkhac

4


Cho quy III ket thuc ngay 30 thanq 09 narn 2015
Bao cao 11IU chuyim ti~n t~ (tiep theo)

Mil Thuy~t
56 minh

CHi TIEU

Luy k~ tll' dclu nam di!n cu6i quy nay
QII1.2015

QII1.2014

III. LU'u chuyen ti~n tll' hoat di;>ngtal chinh
33
34
36

3,555,150,965,903
(4,174,713,074,438)
(37,125,000)

3,059,703,746,854
(3,751,936,237,753)
(12,000,000)

LU'u chuyen tien thuan til' hO{lt d9n9 tsi chinh

40

(619,599,233,535)

(692,244,490,899)

LlIu chuyen ti~n thuan trong quy

50

46,192,437,994

(26,209,451,586)

Ti~n va tllO'ng dllO'ng ti~n dclUquy

60

219,000,746,505

202,131,163,112

1. Ti€!nvay ngan han, dai han nhan dU'Q'e
2. Ti€!nehi tra no g6e vay
3. Co tuc, loi nhuan ciatra eho chu sa hli'u

1. Anh hU'angcua thay cioi ty gia h6i doai quy cioi
nqoai t(\

Ti~n va tllO'ng dllO'ng ti~n cu6i quy

Nguyen Thi Loan
NgU'oiI~p bieu

V.1

147,836,849

61

70

V.1

265,341,021,348

(44,363,167)

175,877,348,359

!!!t

Le Thi PhU'O'ngD~
Tmang phonq tai ehinh ke toan

5


co

CONG TY
PHAN XI M.ANG HA TIEN 1
Dia chi: 360 Ben Cbuonq Duonq, Ouan 1, TP. H6 Chi Minh
BAo cAo TAl CHINH QUY III
Quy III ket thuc nqay 30 thanq 09 narn 2015

BAN THUYET MINH BAo cAo TAl CHiNH
Quy III cua narn tai chinh k~t thuc ngay 30 thanq 09 nam 2015

I.

D~C DIEM HO~T DQNG CUA CONG TY

1.

Hinh th(J>cs60h[Pu vc5n

2.

Unh vlfc kinh doanh

3.

Nganh ngh~ kinh doanh

4.

Chu ky san xuat, kinh doanh thOng thU'cYng: 12 thanq

II.

KY KE ToAN, DON V! TIEN T~ SlY Dl,ING TRONG KE ToAN

1.

Ky k~ toan nam

Ky ke toan narn cua Conq ty ap dunq cho viec lap bao cao tai chinh bat o~u tlf ngay 1 thanq 1 va ket
thuc vao ngay 31 thang 12.

2.

DO"nvi ti~n t~ SLP dl,lng trong k~ toan
Bao cao tai chinh oU'oocI~p b~ng oan vj tien t$ oU'oocSLY dl,lng trong ke toan cua Cong ty la VND.

III.

CHuAN Ml,I'C vA CHE DQ KE ToAN Ap Dl,ING

1.

Ch~ dQ k~ toan ap dl,lng
Cong ty ap dl,lng Che o¢ Ke toan Doanh nghi~p Vi~t Nam oU'oocban hanh theo Thong tU' so
200/2014ITT/BTC
do B¢ Tai Chinh ban hanh ngay 22 thang 12 nam 2014 ("Thong tU' so 200") va cac
thong tU' hU'ang dan thl,J'chi$n chu~n ml,J'Cva che o¢ ke toan cua B¢ Tai chinh.

2.

Tuyen bc5v~ vi~c tU3n tM chuan mlfc k~ toan va ch~ dQ k~ toan
Cong ty oam bao oa tuan thu yeu c~u cua cac chu~n ml,J'Cke toan Vi$t Nam va Che o¢ Ke toan Doanh
nghi$p Vi~t Nam oU'oocban hanh theo Thong tU' 200, va cac thOng tU' hU'ang dan thl,J'chi~n chu~n ml,J'C
va che o¢ ke toan cua B¢ Tai chinh trong vi$c I~p Bao cao tai chinh t6ng hoop.

3.

Tuyen bc5v~ kha nang so sanh thOng tin tren bao cao tai chinh

Cac thong tin va so li~u ke toan oU'ooctrinh bay mang tinh so sanh giCraky ke toan va phu hoopvai
hU'ang dan cua ThOng tU' 200.

4.

Hinh th(J>cs6 k~ toan ap dl,lng
Hinh thuc 56 ke toan oU'oocap dl,lng cua Cong ty la hinh thuc ke toan tren may vi tinh

IV.

TOM TAT cAc cHiNH SACH KE ToAN CHU YEU

1.

Thay d6i trong cac chinh sach k~ toan va thuy~t minh

Cong ty c6 phan.

San xu~t va mua ban xi rnanq va cac san pharn tlf xi mang, vat
li$u xay dl,J'ng(qach, ng6i, vCraxay to, be tong), clinker, nguyen
vat lieu, vat tu xay dl,J'ng;xay dl,J'ngdan dl,mg; kinh doanh b~t
o¢ng san (cho thue van phOng); khai thac da, cat, sol, va o~t set;
va thu gom, XLY Iy rae thai, tal che phe lieu.

Ngay 22 thang 12 nam 2014, B¢ Tai chinh oa ban hanh Thong tU' so 200/20141TT-BTC hU'ang dan
Che o¢ ke toan doanh nghi~p ("Thong tU' 200") thay the Quyet ojnh so 15/2006/QD-BTC
ngay 20
tMng 3 nam 2006 ("Quyet ojnh 15"), va c6 hi~u Il,J'ccho nam tai chinh b~t o~u tlf ho~c sau ngay 1
thang 1 nam 2015.
Anh hU'ang cua cac thay o6i chinh sach ke toan theo hU'ang dan cua Thong tU'200 oU'oocap dl,lng phi

h6i to. Cong ty oa b6 sung thuyet minh thong tin so sanh tren bao cao tai chinh ooi vai cac chi tieu c6
SI,J' thay o6i giCraThOng tU' 200 va Quyet ojnh 15, t<;liThuyet minh so V11.1.

6


co

CONG TY
PHAN XI MANG HA TIEN 1
£)ia chi: 360 B~n Chuonq DU'O'ng,Ouan 1, TP. Ho Chi Minh
BAo cAo TAl CHiNH QUY III
Ouy III k~t thuc ngay 30 thanq 09 narn 2015
2.
Tiim

Tit§n bao gom tit§n mat tai quy va tit§ngui nqan hang.
3.

Hang tOn kho
Hang ton kho dU'c;>'c
ghi nhan theo qia thap hon giQ>agia thanh de dU'amoi san pharn d~n vi tri va dit§u
kien hien tai va gia tr] thuan c6 the thuc hien duoc.
Gia tri thuan c6 the thuc hien dU'c;>'c
la gia ban uoc tfnh cua hang ton kho trong dit§u kien kinh doanh
binh thU'O'ngtnr chi phi uoc tfnh de hoan thanh va chi phi ban hang uoc tfnh.
Cong ty ap dunq phuonq phap ke khai thU'O'ngxuyen de hach toan hang ton kho voi gia tri dU'c;>'C
xac
dinh nhu sau:
Nguyen vat li~u

-

chi phi mua theo phuonq phap binh quan gia
quyen.

-

gia von nguyen v$t li¢u va lao d9n9 trl,l'c ti~p
c9n9 chi phi san xu~t chung c6 lien quan dU'c;>'c
phan bo dl,l'a tren muc d9 hO<;ltd9n9 binh thU'O'ng
theo phU'O'ngphap binh quan gia quy~n.

Thanh pharn va san pharn da dang

01)' phOng giam gia hang ton kho
Dl,I'phong giam gia hang tbn kho dU'c;>'c
trich I$p cho ph~n gia tri dl,l' ki~n bi ton th~t do cac khoan suy
giam trong gia tri (do giam gia, hU' hong, kem pham ch~t, loi thO'iv.v.) c6 the xay ra doi vai nguyen
v$t li~u, thanh pham, hang h6a tbn kho kMc thu9C quy~n sa hQ>ucua Cong ty dl,l'a tren bang chung
hc;>'p
Iy v~ Sl,l'suy giam gia tr! t<;lingay ket thuc ky k~ toano
So tang ho~c giam khoan dl,l' phong giam gia hang tbn kho dU'c;>'c
h<;lchtoan vao tai khoan gia von
hang ban tren bao cao ket qua hO<;ltd9n9 kinh doanh.
4.

Cac khoan phai thu
Cac khoan phai thu dU'c;>'c
trinh bay tren bao cao tai chinh theo gia tri ghi so cac khoan phai thu tCr

kMch hang va phai thu khac sau khi c~n trCrcac khoan dl,l' phong dU'c;>'c
I$p cho cac khoan phai thu
kh6 doi.
Dl,I'phong nc;>'
phai thu kh6 doi the hi~n ph~n gia tri cua cac khoan,phai thu ma Cong ty dl,l' kien khong
c6 kha nang thu hbi t<;lingay ket thuc ky k~ toano Tang ho~c giam so dU' tai khoan dl,l' phong dU'c;>'c
h<;lchtoan vao chi phi quan Iy doanh nghi~p tren bao cao ket qua hO<;ltd9n9 kinh doanh.

5.

Tai san

c6 dinh

hO>uhinh

Tai san co dinh hQ>uhinh dU'c;>'C
the hi~n theo nguyen gia trCrdi gia tri kh~u hao lOy ke.
Nguyen gia tai san co dinh hQ>uhinh bao gam gia mua va nhQ>ngchi phi c6 lien quan trl,l'c tiep den
vi~c dU'a tai san vao hO<;ltd9n9 nhU' dl,l' ki~n. Cac chi phi mua s~m, nang c~p va doi mai tai san co
dinh dU'c;>'c
ghi tang nguyen gia cua tai san va chi phi bao tri, sua chQ>adU'c;>'c
h<;lchtoan vao bao cao
k~t qua hO<;ltd9n9 kinh doanh khi pMt sinh.
Khi tai san co dinh hQ>uhinh dU'c;>'c
ban hay thanh Iy, nguyen gia va gia tri kh~u hao lOy k~ dU'c;>'c
x6a so
va cac khoan lai 10 phat sinh do thanh Iy tai san dU'c;>'c
h<;lchtoan vao bao cao ket qua hO<;ltd9ng kinh
doanh.

6.

Tai san

c6 dinh vo hinh

Tai san co dinh va hinh dU'c;>'C
ghi nh$n theo nguyen gia trCrdi gia tri kh~u trCrlOyke.
Nguyen gia tai san co dinh va hinh bao gom gia mua va nhQ>ngchi phi c6 lien quan trl,l'c ti~p den vi~c
dU'a tai san vao Slf dl,lng nhU' dl,l' kien. Cac chi phi nang dp va aoi mai tai san co ainh va hinh aU'c;>'c
ghi tang nguyen gia cua tai san va cac chi phi khac dU'c;>'c
h<;lchtoan vao bao cao ket qua hO<;ltd9ng
kinh doanh khi phat sinh. Khi tai san co dinh va hinh dU'c;>'c
ban hay thanh Iy, nguyen gia va gia tri kh~u
trCrlOy k~ dU'c;>'c
x6a so va cac khoan lai 10 phat sinh do thanh Iy tai san dU'c;>'c
h<;lchtoan vao bao cao
k~t qua hO<;ltd9n9 kinh doanh.
7


co

CONG TY
PHAN XI MANG HA TIEN 1
f)ia chi: 360 B~n Chuonq OU'O'ng,Ouan 1, TP. H6 Chi Minh
BAo cAo TAl CHINH QUY III
Quy III k~t thuc nqay 30 thanq 09 nam 2015

QUYEm Stf d(Jng

oat

Ouyen SLYdunq d~t dU'O'cghi nhan nhu tai san co dinh vo hlnh thE§hien gia tr] cua quyen SLYdunq d~t

duoc mua hoac thue b&i Cong ty. Thai gian hCl'udunq cua cac quyen SLYdunq d~t dU'O'cxac dinh
hoac c6 thai han hoac vo thai han. Theo d6, cac quyen SLYdunq d~t vai thoi gian SLYdl,Jngc6 thai han,
chu yeu bao g6m tien thue d~t dU'O'cphan blStheo thai gian thue, trong khi cac quyen SLYdunq d~t voi
thai gian SLYdunq vo thai han thl khonq dU'O'cphan blS.
7.

Khau hao va khau triP
Kh~u hao tai san co dinh hCl'uhlnh va khau trCftai san co dinh vo hlnh dU'O'ctrich theo phU'O'ngphap
dU'ang th~ng trong thai gian hCl'udl,JngU'ac tinh cua cac tai san nhU'sau:
Nha cLYava v~t kien truc
May m6c va thiet bi
PhU'O'ngti~n v~n tai
Thiet bi van ph6ng
Ph~n m§m vi tinh
Ban quy§n
Tai san co dinh khac

8.

5 - 50 nam
4 - 20 nam
6 - 30 nam
3 - 8 nam
3 - 8 nam
3 - 8 nam

5 - 25 nam

Chiphidivay
Chi phi di vay bao g6m l:3iti§n vay va cac chi phi khac phat sinh lien quan trltC tiep den cac khoan vay
cua Cong ty va dU'O'ch~ch toan nhU'chi phi trong ky khi phat sinh.

9.

£>autlJ' chwng khoan kinh doanh va cac khoan dau tU' khae
f)~u tU' cherng khoan kinh doanh va cac khoan d~u tU' khac dU'O'cghi nh~n theo gia mua thl,l'c teo
01,1' ph6ng dU'O'cI~p cho vi~c giam gia tri cua cac khoan d~u tU' vao ngay ket thuc ky ke toan theo
hU'ang d~n cua Thong tU' so 228/2009/TT -BTC ngay 7 thang 12 nam 2009 va Thong tU' so
89/2013ITT-BTC ngay 28 thang 6 nam 2013 do BO Tai chinh ban hanh. Tang ho~c giam so dU' tai
khoan dl,l' ph6ng dU'O'ch~ch toan vao chi phi tai chinh tren bao cao ket qua ho~t dOng kinh doanh.

10.

Chi phi tra trU'cYe
Chi phi tra trU'ac bao g6m cac chi phi tra tmac ngcfmh~n ho~c chi phi tra trU'ac dai h~n tren bang can
doi ke toan va dU'O'cphan blStrong khoang thai gian tra trU'ac ho~c thai gian cac IO'iich kinh te tU'O'ng
(rng dU'O'ct~o ra tCfcac chi phi nay.
LO'ithe kinh doanh va gia tri thU'O'nghi~u phat sinh tCfvi~c cISph~n h6a cua Cong ty theo Quyet dinh
so 1401/Qf)-BXO ngay 10 thang 10 nam 2006 va Quyet dinh so 865/Qf)-BXO ngay 11 thang 6 nam
2007 cua BO Xay dl,l'ng v§ vi~c xac djnh gia tri doanh nghi~p de cISph~n h6a va cac van ban c6 lien
quan dU'O'cghi nh~n la chi phi tra trU'ac dai h~n. Gia trj nay dang dU'O'cphan blStheo quy dinh t~i
Thong tU'so 138/2012ITT-BTC do BO Tai chinh ban hanh ngay 20 thang 8 nam 2012 hU'ang d~n phan
blSgia tri lQ'ithe kinh doanh phat sinh tCfvi~c cISph~n h6a doanh nghi~p Nha nU'ac.

11.

Cae khoan phai tra va chi phi trieh trU'cYe
Cac khoan phai tra va chi phi trich tmac dU'O'cghi nh~n cho so ti§n phai tra trong tU'O'nglai lien quan
den Mng h6a va dich Vl,Jd:3 nh~n dU'O'cma khong phl,JthuOc vao vi~c Cong ty d:3 nh~n dU'O'ch6a dO'n
cua nM eung e~p hay chU'a.

12.

DlJ' ph6ng
Cong ty ghi nh~n dl,l' ph6ng khi c6 nghia Vl,JnO'hi~n t~i la ket qua eua mOt 51,1' ki~n d:3xay ra trong qua
kh(J>.Vi~e thanh toan nghia VI,!nO'nay e6 thE§se dan den Sl,J'giam sut v{; nhCl'nglQ'iich kinh te va Cong
ty e6 thE§dU'a ra dU'O'cmOt U'aetinh dang tin c~y v§ gia tri eua nghia Vl,JnO'd6.

8


co

CONG TY
PHAN XI MANG HA TlEN 1
8ia chi: 360 B~n Chuonq Duonq, Ouan 1, TP. H6 Chi Minh
BAo cAo TAl CHINH QUY III
Quy III k~t thuc nqay 30 thanq 09 narn 2015

13.

cac nghi~p vu b~ng nqoal t~
Conq ty ap dunq huang dan cua ThOng tu 200 ve ghi nhan, danh gia, xU>Iy cac khoan chenh lech ty
qia h6i doai trong doanh nqhiep lien quan d~n cac nqhiep VI,Jbang nqoai te.
Cac nqhiep VI,Jphat sinh bang cac don vi tien tt;! khac voi don vi tien tt;! k~ toan cua Cong ty (VN8)
duQ'c hach toan theo ty qia giao dich VaGnqay phat sinh nqhiep VI,J.Tai nqay k~t thuc ky k~ toan, tien

va cac khoan phai thu c6 g6c nqoai tt;! duQ'c danh gia I~i theo ty gia mua cua ngan hang thuonq rnai
noi Cong ty
tai khoan: cac khoan phai tra c6 g6c ngo~i tt;! duQ'c danh gia I~i theo ty gia ban cua
ngan hang thuO'ng m~i nO'iCong ty
tai khoan t~i thOi diE§mnay. T~t ca cac khoan chenh It;!chty gia
thl,J'ct~ phat sinh trong nam va chenh It;!chdo danh gia I~i s6 du tien tt;!c6 g6c ngo~i tt;!cu6i nam duQ'c
h~ch toan VaGbao cao k~t qua ho~t dQng kinh doanh.

ma

14.

ma

c6 phi~u quy
Cac cong CI,Jv6n chu sa hliu duQ'c Cong ty mua I~i (co phi~u quy) duQ'c ghi nh$n theo nguyen gia va
tny VaGv6n chu sa hliu. Cong ty khong ghi nh$n cac khoan lai (10) VaGbao cao k~t qua ho~t dQng
kinh doanh khi mua, ban, phat hanh ho~c huy cac cong CI,Jv6n chu sa hliu cua minh.

15.

Phan ehia 19'i nhu~n
LQ'inhu$n thu~n sau thu~ thu nh$p doanh nghit;!p c6 thE§duQ'c chia cho cac co dong sau khi duQ'c 8~i
hQi d6ng co dong phe dUyt;!tva sau khi da trich lap cac quy dl,J'ph6ng theo 8ieu It;!Cong ty va cac quy
dinh cua pMp lu$t Vit;!t Nam. Cong ty trich I$p cac quy dl,J'ph6ng sau day tCflQ'inhu$n thu~n sau thu~
thu nh$p doanh nghit;!p cua Cong ty theo de nghi cua HQi d6ng Quan tri va duQ'c cac co dong phe
duyt;!tt~i 8~i hQid6ng co dong thuong nien:
Quy oau tU'phat trien
Quy nay duQ'c trich I$p nham phl,JcVI,Jvit;!c

ma rQng ho~t dQng ho~c d~u tu chieu sau cua Cong ty.

Quy khen thU'&ng va phuc lQ'i
Quy nay duQ'c trich lap dE§khen thuang, khuye!n khich v$t ch~t, dem I~i lQ'i ich chung va nang cao
phuc lQ'icho cong nhan vien, va duQ'Ctrinh bay nhu mQt khoan phai tra tren bang can d6i k~ toan
16.

Ghi nh~n doanh thu
Doanh thu duQ'c ghi nh$n khi Cong ty c6 kha nang nh$n duQ'c cac lQ'iich kinh t~ c6 thE§xac dinh duQ'c
mQt cach ch~c ch~n. Doanh thu duQ'c do luang bang gia tri hQ'pIy cua cac khoan phai thu ho~c se thu
duQ'c sau khi trCfdi cac khoan chi~t kh~u thuO'ng m~i, giam gia hang ban va hang ban bi tra I~i. Cac
dieu kit;!nghi nh$n CI,Jthe sau day cOng phai duQ'c dap ung truoc khi ghi nhan doanh thu:
Doanh thu ban hang
Doanh thu ban hang duQ'c ghi nh$n khi cac rui ro trQng y~u va cac quyen sa hliu hang h6a dft duQ'c
chuyen sang nguoi mua, thuong la trung voi thai diem chuyE§ngiao hang h6a.
Doanh thu cung cap dich

V(J

Doanh thu cung cap dich VI,JduQ'c ghi nhan khi dich VI,Jda duQ'c cung dp va hoan thanh.
Tien lai
Tien lai duQ'Cghi nhan khi tien lai phat sinh tren cO'sa d6n tich (c6 tinh d~n lQ'ituc ma tai san dem I~i)
trCfkhi kha nang thu h6i tien Ifti khong ch~c ch~n.
Co t(yc
Co hic duQ'c ghi nh$n khi quyen dUQ'cnh$n khoan thanh toan co tuc cua Cong ty duQ'c xac I$p.
17.

Thu~
Thue thu nh~p doanh nghi~p ("TNDN'J hi~n hanh
Tai san thu§ TNDN va thu~ TNDN phai nQPcho nam hit;!nhanh va cac nam truoc duQ'c x~c dinh bang

s6 tien dl,J'ki§n phai nQPcho (ho~c duQ'c thu h6i tCf)cO'quan thu~, dl,J'atren cac muc thue suat va cac
lu$t thu§ c6 hi$u II,J'C
d§n ngay k§t thuc ky k~ toano

9


co

CONG TY
PHAN XI MANG HA TII~N 1
8ia chi: 360 B~n Chuonq Duonq, Ouan 1, TP. H6 Chi Minh
BAo GAO TAl GHiNH QUY III
Quy III k~t thuc nqay 30 thanq 09 narn 2015
Thu~ TNDN hien hanh du'oc ghi nhan vao bao cao k~t qua hoat oong' kinh doanh nqoai trlf trU'ang
hop thue TNDN phat sinh lien quan o~n mot khoan muc duoc ghi th~ng vao von chu sa hifu, trong
trU'ang hop nay, thue TNDN hi~n hanh cOng diroc ghi nhan true ti~p vao von chu sa hifu.

Gong ty chi duoc bu tnr cac tai san thue TNDN hien hanh va thue TNDN hien hanh phai nop khi Gong
ty c6 quyen hop phap duoc bu tru giifa tai san thue TNDN hien hanh voi thue TNDN hien hanh phai
nop va Gong ty dl,l' dinh thanh toan thu~ TNDN hi~n hanh phai tra va tal san thue TNDN hien hanh
tren co sa thuan.
ThufJ TNON hoan l<;Ii
Thu~ TNDN hoan Ic;lioU'Q'cxac oinh cho cac khoan chenh I~ch tc;lmthai tc;lingay k~t thuc ky k~ toan
giifa cO'sa tinh thu~ TNDN cua cac tai san va nQ'phai tra va gia tri ghi s6 cua chung cho ml)C oich I~p
bao cao tai chinh.
Thu~ TNDN hoan Ic;liphai tra oU'Q'cghi nh~n cho t~t ca cac khoan chenh I~ch tc;lmthai chiu thu~, ngoc;li
trlf thu~ TNDN hoan Ic;liphai tra phat sinh tlf ghi nh~n ban o~u cua mot tai san hay nQ'phai tra tlf mot
giao dich ma giao dich nay khong c6 anh hU'ang o~n lQ'inhu~n k~ toan ho~c lQ'i nhu~n tinh thu~ thu
nh~p (ho~c 16tinh thu~) tc;lith&i oiem phat sinh giao dich.

Tai san thu~ TNDN hoan Ic;lic~n oU'Q'cghi nh~n cho t~t ca cac chenh I~ch tc;lmthai aU'Q'ckh~u trlf, gia
tri oU'Q'ckh~u trlf chuyen sang cac nam sau cua cac khoan 16tinh thu~ va cac khoan U'Uoai thu~
chU'a Slr dl)ng, khi ch~c ch~n trong tU'O'nglai se c6 lQ'i nhu~n tinh thu~ oe Slr dl)ng nhifng chenh I~ch
tc;lmth&i aU'Q'ckh~u trlf, cac khoan 16tinh thu~ va cac U'Uoai thu~ chU'a Slr dl)ng nay, ngoc;litrlf tai san
thu~ TNDN hoan Ic;liphat sinh tlf ghi nh~n ban o~u cua mot tai san ho~c nQ'phai tra tlf mot giao dich
ma giao dich nay khong c6 anh hU'ang o~n lQ'inhu~n k~ toan ho~c lQ'inhu~n tinh thu~ thu nh~p (ho~c
16tinh thu~) tc;lithai oiem phat sinh giao dich.
Gia tri ghi s6 cua tai san thu~ TNDN hoan Ic;liphai oU'Q'cxem xet Ic;livao ngay k~t thuc ky k~ toan va
phai giam gia tri ghi s6 cua tai san thu~ TNDN hoan Ic;lio~n m(fc bao oam ch~c ch~n c6 au lQ'inhu~n
tinh thu~ cho phep lQ'iich cua mot ph~n ho~c toan bO tai san thu~ TNDN hoan Ic;lioU'Q'cSlr dl)ng. Gac
tai san thu~ TNDN hoan Ic;lichU'a oU'Q'cghi nh~n tru>&coay oU'Q'cxem xet Ic;livao ngay k~t thuc ky k~
toan va oU'Q'cghi nh~n khi ch~c ch~n c6 ou lQ'inhu~n tinh thu~ trong tU'O'nglai oe c6 the Slr dl)ng cac
tai san thu~ TNDN hoan Ic;lichU'aghi nh~n nay.
rai san thu~ TNDN hoan Ic;liva thu~ TNDN hoan Ic;liphai tra oU'Q'cxac oinh theo thu~ su~t dl,l' tinh se
ap dl)ng cho ky k~ toan khi tai san oU'Q'cthu h6i hay nQ'phai tra oU'Q'cthanh toan, dl,l'a tren cac m(fc
thu~ su~t va lu~t thu~ c6 hi~u Il,I'cvao ngay k~t thuc ky k~ toano
Thu~ TNDN hoan Ic;lioU'Q'cghi nh~n vao bao cao k~t qua hOc;ltoong kinh doanh ngoc;litrlf trU'ang hQ'p
thu~ thu nh~p phat sinh lien quan o~n mot khoan ml)C oU'Q'cghi th~ng vao von chu sa hifu, trong
trU'ang hQ'pnay, thu~ thu nh~p hoan Ic;licOng oU'Q'cghi nh~n trl,l'cti~p vao von chu sa hifu.
Gong ty chi oU'Q'cbu trlf cac tai san thu~ TNDN hoan Ic;liva thu~ TNDN hoan Ic;liphai tra khi Gong ty c6
quyen hQ'pphap oU'Q'cbu trlf giifa tai san thu~ TNDN hi~n hanh v&i thu~ TNDN hi~n hanh phai nop va
cac tai san thu~ TNDN hoan Ic;liva thu~ TNDN hoan Ic;liphai tra lien quan t&i thu~ TNDN oU'Q'cquan Iy
bai cung mot cO'quan thu~ ooi v&i cung mot oO'nvi chiu thu~; ho~c Gong ty dl,l' oinh thanh toan thu~
TNDN hi~n hanh phai tra va tai san thu~ TNDN hi~n hanh tren cO'sa thu~n ho~c thu h6i tai san o6ng
th&i v&i vi~c thanh toan nQ' phai tra trong tlfng ky trong tU'O'nglai khi cac khoan trQng y~u cua thu~
TNDN hoan Ic;liphai tra ho~c tai san thu~ TNDN hoan Ic;liOU'Q'C
thanh toan ho~c thu h6i.

10

CONG TV co PHAN XI MANG HA TIEN 1
f)ia chi: 360 Si!n Chuonq Duonq, Ouan 1, TP. H6 Chi Minh
sAo cAo TAl CHINH QUY III
Quy III ket thuc nqay 30 thanq 09 narn 2015
v.

THONG TIN BO 5UNG CHO cAc
TONG HQ'P

1.

Ti~n

KHOAN MUC TRiNH BAv TRONG BANG CAN £)01 K~ ToAN
.
56 cu6i ky

Ti~n mat
Ti~n g&i ngan hang
CQng
2.

cac

395.117.359
264.945.903.989

296.772.523
218.703.973.982

265.341.021.348

219.000.746.505

khoan dc}u tll'tai chinh
56 cu6i ky
Gia tr] hQ'p Iy

Gia g6c

DY' ph6ng

56 d~u ky
Gia tr] hQ'p Iy

Gia g6c

DY' ph6ng

a. ChLPng khoan kinh doanh:
TOng gia tr] cO
phiilu
phieu NH
TMCP Ngoc;ti
thU'O'ngVi~t
Nam

- ce

- CO phieu khac

10.776.291.414 7.107.692.300 (3.668.599.114)

10.756.599.414 6.041.229.700 (4.715.369.714)

7.632.180.000

5.621.487.300

(2.010.692.700)

7.632.180.000

4.180080.300

(3.452.099.700)

3.144.111.414

1.486.205.000

(1.657.906.414)

3.124.419.414

1.861.149.400

(1.263.270.014)

b. £)c}utll' narn gi(i>d~n ngay dao han
56 cu6i ky
Gia g6c

56 dc}u ky

Gia tr] ghi

56

Gia g6c

Gia tri ghi

56

Ngcin han:
Ti~n g&i c6 ky han

30.000.000.000

30.000.000.000

c. £)c}utll' gop v6n vao don vi khac
56 dc}u ky

56 cu6i ky
56ll1'Q'ng
f)~u tU'c6 phii!u:
- Cong ty c6 phfJn Cao su aIm

Thanh
- Cong ty c6 phfJn Vicem Thf,lch
cao xi mang

S6ll1'c;mg

Gia tr]

2.310.000

42.000.000.000

2.310.000

42.000.000.000

700.000

14.000.000.000

700.000

14.000.000.000

CONG

3.

Gia tr]

56.000.000.000

56.000.000.000

Phili thu khach hang
Phai thu tti ben th(f ba
Phai thu cac ben lien quan
CQng
DI! phong phai thu kh6 doi
CQng

56 cu6i ky
469.062.232.697
13.304.460.510

56 dc}u ky
416.373.130.811
9.331.529.307

482.366.693.207

425.704.660.118

(2.761.659.300)

(2.761.659.300)

479.605.033.907

422.943.000.818

Chi ti~t phili thu cua cac ben liim quan:
Cong ty CP V~n tai Ha Tien
Cong ty TNHH Xi Mang Holcim Vi~t Nam
CQng

56 cu6i ky
50.207.388
13.254.253.122

56 dclu ky
17.177.832
9.314.351.475

13.304.460.510

9.331.529.307
11


co PHAN XI MANG HA TIEN 1
8ia chi: 360 Ben Chuonq Duonq, Ouan 1, TP. H6 Chi Minh
BAo cAo TAl CHiNH QUY III
Quy III ket thuc nqay 30 thanq 09 narn 2015

CONG TY

4.

Phai thu khac

Hang t6n kho

Hang dang di tren ducmg
Nguyen li~u, vat li~u
Cong CI,l, dunq cu
Chi phi san xuat, kinh
doanh deYdang
Thanh pharn
CQng

6.

16.845.353.694
16.794.935.506
879.992.999

21.520.329.670

34.520.282.199

se dilu

ky

se cu6i
Gia g6c
51.225.766.762
520.650.514.525
2.985.000.312

ky
0 ....phong
(25.037.282.169)

ky

9.593.600.647

10.467.096.519

Ky quy dai han

ky

ky
1.115.264.541
18.728.440.303
1.676.624.826

se cu6i

b. Oaih~n

5.

se dilu

se cu6i

a. Ngcin han
Thue GTGT chua ke khai kh~u tn)
Cac khoan phai thu khac
Tarn ling cong nhan vien
CQng

Gia g6c
23.536.346.910
490.546.823.526
4.298.924.133

O....phong
(25.037.282.169)

69.480.017.273
54.534.966.023
330.682.658.412

960.078.906.034

396.007.288.606

(25.037.282.169)

983.869.400.448

(25.037.282.169)

Tang, giam tai san c6 djnh hiPu hinh
Nhli clPa, vat

killn true .

May m6c va
thillt b]

3.861.770.299.117

8.568.899.926.955
3.297.063.731

Thillt b],
dl,mgcl.l
quan IV

Tai san c6
dlnh khac

CQng

373.891.674.844

29.421.735.287

961.208.071.037

13.795.191.707.240

3.985.671.182

339.958.909

PhU'O'ng tiiin
v~n tai, truy'l!n
dan

Nguyen gia
56 dliu narn
Mua rnoi
trong ky
8autU'
XDCB hoan
thanh

1.050.894.238

5.471.311.497

4.420.417.259

Iy

Thanh

56 cu6i ky

7.622.693.822

(85.666 551)

(85.666.551)

3.862.821.193.355

8.576.617.407.945

377.877.346.026

29.676.027.645

961.208.071.037

13.808.200.046.008

895.300.647.353

2.780.511.392.531

199.284.333.872

21.273.046.533

159.739.766.761

4.056.109.187.050

88.583.815.539

309.937.934.429

20.183.227.108

2.026.787.016

27.740.792.957

448.472.557.049

Gia trl hao
mon
56 diiu nam
Khau hao
trong ky

Iy

Thanh

56 cu6i ky

(85.666.551)

(85.666.551)

983.884.462.892

3.090.449.326.960

219.467.560.980

23.214.166.998

187.480.559.718

4.504.496.077.548

s6 dau nam

2.966.469.651.764

5.788.388.534.424

174.607.340.972

8.148.688.754

801.468.304.276

9 739.082.520.190

56 cu6i nam

2.878.936.730.463

5.486.168.080.985

158.409.785.046

6.461.860.647

773.727.511.319

9.303.703.968.460

Gia tri con

liili

.

12


co

CONG TY
PHAN XI MANG HA TIEN 1
Dia chi: 360 Ben Chuonq DU'O'ng,ouan 1, TP. Ho Chi Minh
BAo cAo TAl CHiNH QUY III
QU)! III ket thuc nqay 30 thanq 09 narn 2015
7.

Tang, giam tai san c6 dlnh

vo

hinh

Quy~n SlP
dyng dat

Chll'O'ng trinh

ph~n m~m

Ci?ng

Nguyen gia

se dau narn

113.074.047.242

ky

128.750.163.010
97.530.000

97.530.000

Mua moi trong ky
56 cu6i

4.020.085.388

11.656.030.380

113.074.047.242

11.753.560.380

4.020.085.388

128.847.693.010

4.755.130.289

6.251.432.055

3.043.916.421

14.050.478.765

448.227.637

305.015.054

932.373.057

1.685.615.748

5.203.357.926

6.556.447.109

3.976.289.478

15.736.094.513

108.318.916.953

5.404.598.325

976.168.967

114.699.684.245

107.870.689.316

5.197.113.271

43.795.910

113.111.598.497

Gia tr] hao rnon

se dau narn
Kh~u tnJ>trong ky

ky

56 cu6i

Gia tr] con I~i

se dau narn
ky

56 cu6i

8.

Chi phi xay dl:"ng co ban de)'dang
56 cu6i

56 d~u

ky

Dl,J'an tai Binh PhU'GC

340.325.833.570

335.760.054.642

Dl,J'an dU'cmgb¢ BOT

428.913.846.028

331.377.702.181

155.416.525.930

153.443.320.248

59.304.305.832

24.843.032.063

983.960.511.360

845.424.109.134

Dl,J'an

Ha Tien 2.2

Cac cong trinh khac
Ci?ng

9.

ky

Chi phi tra trll'cYc
Ng~n han:

56 cu6i

ky

56 d~u

ky

933.474.950

Chi phi bao hiern

4.114.618.131

Phi cap quyen khai thac khoanq san

4.251.051.497

Khac

4.797.276.944

225.656.957

Ci?ng

13.162.946.572

1.159.131.907

Dai han:

56 cu6i

ky

56 d~u

ky

LQ'ithe kinh doanh va gia tr] thuonq hieu

26.958.713.490

107.834.853.996

Chi phi giai ph6ng mat b~ng

29.234.556.791

29.782.704.735

429.440.918

1.688.479.417

Khac

25.840.676.491

31.937.349.616

Ci?ng

82.463.387.690

171.243.387.764

Cong cu. dl,lng cu

13


co

CONG TY
PHAN XI MANG HA TII~N 1
Dia chi: 360 BE§nChuonq Duonq, ouan 1, TP. H6 Chi Minh
BAa cAo TAl CHINH QUY III
Quy III kE§tthuc nqay 30 thang 09 narn 2015

10. Yay ngiin han va dai han
a. Yay ngiin han
56 doiu ky

Trong ky

56 cu6i ky
Gia tr]

56 co kha
nang tra nQ'

56 ti~n yay
phat sinh
trong ky

56 kilt
chuylm
trong ky

56 ti~n yay da
tra trong ky

Ch€mh

I~ch ty
gia

han

1.869.018.612.428

1.869.018.612.428

3.439.790.365.004

492.611.927.586

(4.174.713.074.439)

914.070.812

CQng

1.869.018.612.428 1.869.018.612.428

Vay
ngan

56 co kha
nang tra nQ'

Gia tr]

2.110.415.323.465

3.439.790.365.004 492.611.927.586 (4.174.713.074.439) 914.070.812

2.110.415.323.465

2.110.415.323.465 2.110.415.323.46

b. Yay dai han

rren 1 narn
den 5 narn
Tren 5 narn

Gia tr]

56 co kha
nang tra nQ'

4.151.667.954.702

4.151.667.954.702

568.833.888.854

568.833.888.854

56 ti~n yay
phat sinh
trong ky

56 kilt chuylm
trong ky

Ch€mh I~ch
tY gia
618.414.566

115.360.600.899

(169.084.172.867)
(323.527.754.719)

618.414.566

115.360.600.899

4.720.501.843.556 4.720.501.843.556

CQng

56 doiu ky

Trong ky

56 cu6i ky

(492.611.927.586)

Chi ti~t vay tIP cac ben lien quan:

56 co kha
nang tra nQ'

4.204.773.112.104

4.204.773.112.104

892.361.643.573

892.361.643.573

5.097.134.755.677 5.097.134.755.677

ky

56 dau ky

T6ng cong ty Cong Nghi~p Xi Mang Vi~t Nam
Cong ty Tai Chinh CP Xi mang

17.568.573.607
60.088.008.865

17.568.573.607
63.088.008.865

CQng

77.656.582.472

80.656.582.472

56 cu6i

11.

Gia tr]

Phai tra ngU'cYiban

56 cu6i

56 dau ky

ky

Gia trl

56 co kha nang
tra nQ'

Gia trl

56 co kha nang tra
nQ'

Cong ty CP Vi;ln Tai Ha Tien
Phai tra cac ben lien quan
khac
Phai tra nha cung cflp khac

99.522.232.765

99.522.232.765

148.456.730.854

148.456.730.854

21.890.795.508
716.418.096.450

21.890.795.508
716.418.096.450

139.867.444.887
731.877.658.901

731.877.658.901

CQng

837.831.124.723

837.831.124.723

1.020.201.834.642

1.020.201.834.642

139.867.444.887

Chi ti~t pMi tra cac ben lien quan:

ky

56 dau ky

T6ng cong ty Cong Nghi~p XM Vi~t Nam

18.619.731.983

113.583.498.968

Cong ty CP vi;ln tai Ha Tien

99.522.232.765

148.456.730.854

56 cu6i

Cong ty TNHH MTV xi mang Vicem Hai Ph6ng
Cong ty TU' vfln f)~u tU' Phat trien Xi mang

13.200.000.000
1.319.735.999

Cong ty CP Vicem bao bi Hai Ph6ng

2.870.437.636

Cong ty CP Vicem VLXD f)a Nang

604.593.450

Cong ty CP Xi Mang Bim San
Cong ty CP bao bi Ha Tiem

1.242.000.000
1.525.357.922

Tmcmg trung cap nghe ky thui;lt xi mang
Cong ty CP TM-DV Vi;ln Tai Xi Mang Hai Ph6ng

CQng

1.368.293.741

6.942.301.092
56.320.000

425.969.604

121.413.028.273

288.324.175.741
14

co

CONG TY
PHAN XI MANG HA TlEN 1
£>iachi: 360 B~n ChU'ong Duonq, Ouan 1, TP. Ho Chi Minh
BAo cAo TAl CHINH QUY III
Quy III k~t thuc nqay 30 thanq 09 narn 2015

12.

Thull va cac khoan phai nQp Nha nU'cYc
a.PhainQP
Thu~ gia tri gia tang
Thu~ TNDN
Thu~ TNCN
Thu~tai nguyen
Khac
CQng

56 cu6i

ky

20.532.497.760
38.858.830.883
1.161.482.032
4.782.117.399
2.167.864.181
67.502.792.255

56 dau

ky

19.987.731.020
71.103.650.583
826.512.981
5.796.557.053
2.551.351.140
100.265.802.777

b. Phai thu
56 cu6i
Thu~ TNDN
Thu~ TNCN
Thu~tai nguyen
Thu~ khac
CQng

ky

56 dau

ky

1.613.645.208
210.165.117
168.000
38.585.750
38.753.750

38.585.750
1.862.396.075

Thu{! gia trj gia tang
Cong ty nop thu~ gia tr] gia tang theo phU'ong phap khau tru. Thu~ suat thue qia tr] gia tang cho cac
san pharn va dich vu cua Cong ty la 10%.

Cae IO{li thu{! khile
Cong ty ke khai va nop theo qui dinh.
13. Chi phi phai tra
56 cu6i

ky

56 dau

38.994.455.597

166.905.910.514

Khac

116.864.194.701

172.377.092.021

CQng

155.858.650.298

338.475.008.351

Uii vay

14.

ky

Phal tra khac
56 cu6i
Phai tra cho cac ben lien quan
Kinh phi conq doan
Bao hiem xa hoi
Cac khoan phai tra khac
CQng

ky

ky

56 dau

50.000.000.000
4.537.337.771
45.933.041
51.783.871.933

59.000.000.000
2.844.008.482

160.746.583
32.080.780.997

106.367.142.745

94.085.536.062

Chi ti{!t phili tra cae ben lien quan:
56 cu6i
Cong ty CP V~'mtai Ha Tien

ky

50.000.000.000

T6ng cong ty Cong Nghi~p XM Vi~t Nam
CQng

15.

56 dau

ky

50.000.000.000
9.000.000.000

50.000.000.000

59.000.000.000

Doanh thu chU'a thl,l'c hi~n
D,oanh t~u chUla thl,l'~ hi~n. ng~n hc;mthe hi~n khoan doanh thu chUla thl,l'c hi~n phat sinh tCYchU'ong
tnnh khach hang truyen thong.
15


co

CONG TY
PHAN XI MANG HA TII~N 1
£)ia chi: 360 B~n Chuonq DU'O'ng.ouan 1. TP. Ho Chi Minh
BAo cAo TAl CHINH QUY III
Quy III k~t thuc nqay 30 thanq 09 narn 2015

16.

Dl! ph6ng phai tra
a. Ngcin han
Chi phi sua chua TSC£)
Phi cap quyen khai thac khoanq san

51.487.998.567

CQng

149.576.205.311

51.487.998.567

Phi phuc hoi rnoi trU'ong

56 cu6i ky
5.665.853.791

56 dc\u ky
5.012.014.583

CQng

5.665.853.791

5.012.014.583

b.Daihc;tn

17.

56 dc\u ky

56 cu6i ky
117.375.599.916
32.200.605.395

V6n chu sO>hfru
Chi tiet v6n d~u

tv eua eM sO>niru

V6n d~u tU' cua Nha nuoc

V6n g6p cua cac cll dong khac
Th~ng dU'v6n cll ph~n

ce phieu quy
V6n khac thuoc v6n chu sa hCru
CQng

56 cu6i ky

56 dc\u ky

2.534.188.240.000

2.534.188.240.000

645.811.760.000

645.811.760.000

70.790.410.045

70.790.410.045

(902.752.100)

(902.752.100)

5.517.214.120

5.517.214.120

3.255.404.872.065

3.255.404.872.065

ce phieu
se lU'c;mgcll

phieu phat hanh
s6 IU'O'ngcll phieu d13ban ra cong chunq
phi{Ju pho thOng
phi{Ju uu oai
s6 IU'O'ngcll phieu dU'O'cmua lai
phi{Ju phO thOng
phi{Ju lfU oai
56 1U'Q'ngc6 phi~u dang lU'u hanh
phi{Ju pho thOng
phi{Ju lfU oai
M~nh gia cll phi~u dang lU'uhanh: 10.000 VND/cll phi~u
Cae quy

- Co
- Co

56 cu6i ky
318.000.000
318.000.000
318.000.000

56 dc\u ky

318.000.000
318.000.000
318.000.000

48.000
48.000

48.000
48.000

317.952.000

317.952.000

317.952.000

317.952.000

- Co
- Co

- Co
- Co

Quy d~u tU' pMt tri~n

18.

56 cu6i ky

56 dc\u ky

202.019.139.008

142.991.341.928

Cac khoan ml,lc ngoai Bang can d6i k~ toan
56 cu6i ky

56 dc\u ky

1.395.687.412

1.395.687.412

1.205.992

147.701

106

129

V$t tU'. hang h6a nh$n giCrhQ.nh$n gia cong
NO'kh6 doi d13xu Iy

95.889.896

Ngo;;lit~ cac 10;;li:
Dollar My (USD)

Euro (EUR)

16


CONG TY co PHAN XI MANG HA TIEN 1
Dia chi: 360 B~n Chuonq Duonq, Ouan 1, TP. HE>Chi Minh
BAo cAo TAl CHINH QUY III
Quy III k~t thuc nqay 30 thanq 09 narn 2015
VI.

THONG

TIN BO SUNG CHO

esc

KHOAN Ml,JC TRiNH BAy TRONG BAo cAo K~T QUA HO~T

DQNG KINH DOANH
1.

Doanh thu ban himg va cung cAp dlch VI,J
Quy III narn 2015

Quy III narn 2014

T6ng doanh thu

2.008.908.118.203

1.671.606.623.988

- Xi mang, clinker

1.967.061.208.736

1.635.472.132.328

41.846.909.467

36.134.491.660

99.900.920.180

72.420.278.347

1.909.007.198.023

1.599.186.345.641

- VCYa,qach, cat ISO, khac
Cac khoan giam trC!'doanh thu:
- Chi~t kh~u thuonq rnai
Doanh thu thucln
2.

Gia vim hang ban

- Xi manq, clinker

- VCYa,qach, cat ISO, khac
CQng
3.

Quy III narn 2015

Quy III narn 2014

1.427.238.335.682

1.303.818.488.533

41.237.956.955

36.135.648.309

1.468.476.292.637

1.339.954.136.842

Doanh thu hoat dQngtal chinh
Quy III nam 2015

Quy III narn 2014

163.423.625

256.876.203

(80.430.167.703)

169.827.672.084

8.086.262.982

5.899.044.810

(72.180.481.096)

176.293.883.337

Quy III nam 2015

Quy III narn 2014

101.454.419.994

125.838.571.640

Chiet kh~u thanh toan

3.881.470.350

3.011.725.800

La chenh I~ch ty gia

2.996.497.039

84.844.920.082

DI.,I'ph6ng qiarn qia chunq khoan

1.040.718.500

(748.360.300}

109.373.105.883

212.946.857.222

Quy III narn 2015

Quy III narn 2014

Chi phi nhan vien

8.361.162.264

7.951.911.008

Chi phi dich vu mua nqoai

6.310.556.737

6.146.434.352

U~iti~n gLYinqan hang
U~i chenh I~ch ty gia
Chiet khau thanh toan dU'Q'chU'ang

Doanh thu heat dong tai chinh khac
CQng
4.

Chi phi tai chinh
Chi phi lai yay

CQng
5.

310.290.240

Chi phi ban hang

Chi phi khuyen rnai
Chi phi ban hang khac
CQng

59.827.256.207
6.072.274.960

7.429.541.417

20.743.993.961

81.355.142.984

17

co

CONG TV
PHAN XI MANG HA TlEN 1
8ia chi: 360 B~n Chuonq DU'O'ng,Ouan 1, TP. H6 Chi Minh
BAo cAo TAl CHINH QUY III
Quy III k~t thuc nqay 30 thanq 09 narn 2015
6.
Chi phi quan Iy

Quy III narn 2015

Quy III nam 2014

13.210.145.033

11.525.174.607

mua nqoai

6.838.999.793

5.271.143.858

Chi phi loi th~ thU'O'ngmal

26.958.713.502

13.479.356.751

14.799.424.977

10.653.827.560

61.807.283.305

40.929.502.776

Chi phi nhan vien
Chi phi dich

Vl,J

Chi phi quan

Iy doanh nqhiep khac

CQng
7.

Thu nh~p khac
Quy III
Thu tien nhU'Q'ngban, thanh

narn 2015

Iy tai san c6 dinh

(6.512.142.727)

Ti~n phat vi pharn hop d6ng

8.

Quy III nam 2014

543.395.147

Thu nhap khac

320.312.128

1.486.743.511

CQng

320.312.128

(4.482.004.069)

Quy III nam 2015

Quy III nam 2014

Chi phi khac

CP nhuonq ban, thanh

Iy tai san c6 dinh

(5.400.924.700)

Chi phi khac

115.303.799

1.565.834.066

CQng

115.303.799

(3.835.090.634)

18


co

CONG TY
PHAN XI MANG HA TIEN 1
8ia chi: 360 B~n Chuonq DU'O'ng,Ouan 1, TP.
BAo cAo TAl CHINH QUY III
Quy III k~t thuc ngay 30 thang 09 narn 2015
VII.

NHO'NG THONG TIN KHAc

1.

56 li~u

Ho Chi Minh

so sanh

Thuc hien theo Thong tU' s6 200/2014ITT/BTC nqay 22 thanq 12 nam 2014 cua B¢ Tai Chinh, Cong ty
oi~u chinh lai cac khoan rnuc s6 oau narn 2015 bi anh hU'&ngtheo phu 11,Ic
2 s6 li~u so sanh oinh kern,
2.

5 ....ki~n sau ngay ki!t thuc ky ki! toan
KhOng co Sl,J' ki~n tronq y~u nao phat sinh sau ngay k~t thuc ky k~ toan yeu cau phal duoc oi~u chinh
hay trinh bay trong cac bao cao tai chfnh.

Nguyen Th] Loan
NgU'oi lap bi~u

Le Thi PhU'O'ngDung ""W'
T. Ph6ng Tai chfnh k~ toan

19


8ia chi: 360 B~nChuonq DU'O'ng,
P. cilu Kho, 01, TP.HCM

BAo cAo TAl CHiNH
Cho quy III k~t thuc ngay 30 thang 09 narn2015
PhI,!Il,!c1: Bang d6i chi6u bi6n dQng cua v6n chu sO-hffu

80'n vi tinh: VND
LQ'inhu~n sau
thu6 chua phiin
ph6i

ce phi6u quy

V6n khae cua
ehu sO-hffu

Chenh Iqeh tY gia

Quy dilu til' phat
triAn

70,790,410,045

(902,752,100)

5,517,214,120

(208,252,407,562)

142,991,341,928

10,666,024,631
304,929,116,394

3,180,000,000,000

70,790,410,045

1902,752,1001

5,517,214,120

142,991,341,928

315,595,141,025

3,200,809,831,062
304,929,116,394
208,252,407,562
3,713,991,355,018

3,180,000,000,000

70,790,410,045

(902,752,100)

5,517,214,120

142,991,341,928

3,180,000,000,000

70,790,410,045

1902,752,1001

5,517,214,120

59,027,797,080
202,019,139,008

315,595,141,025
534,600,518,344
(85,262,373,560)
764,933,285,809

3,713,991,355,018
534,600,518,344
(26,234,576,480)
4,222,357,296,882

V6n gop cua chu
sO-hffu

Th~ng dIPv6n
e6 philn

S6 dllu narntruoc
LQ'inhuantrong namtruoc
K8t chuyenvao ket qua kinh doanh
56 dU'cu6i nam trIPo-e

3,180,000,000,000

S6 dU'dllu ky

LQ'innuantrong ky
Trich lap cac quy trong ky
56 dU'cu6i ky

208,252,407,562

CQng


PhI,! luc 2

se Ii~u so sanh

Thuc hien theo Thong tU'so 200/2014m/BTC ngay 22 thanq 12 narn 2014 cua

se li~u d~u nam theo
Ma 56

BO Hi Chinh, Cong ty di€!uehinh lai cac khoan rnuc so dau nam 2015 nhu sau:
£)i€!uchinh theo Th6ng tU' 200/2014ITT/BTC

bao cao ki~m toan dQc I~p nam 2014

Khoan muc

I. TAl SAN
Cac khoan d~u tU'tai chinh ng~n han
121 Dau tU'ng~n han
129 Dl,J'ph6ng giam gia dau tu ng~n han

131
132
135
158
218
258
268

Phai thu khach hang
Tra trvoc eho ngU'ai ban
Cac khoan phai thu khac
Hi san ng~n han khae
Phai thu dai han khae
Dau tU'dai han khae
Hi san dai han khae

311
312
313
316
317
320

II. NGUON VON
Yay va nO'ng~n han
Phai tra ngU'aiban
NgU'aimua tra ti€!ntrU'Chi phi phai tra
Cae khoan phai tra, phai nop ng~n han khae
Dl,J'ph6ng phai tra ng~n han

334
337

Yay va nO'dai han
Dl,J'ph6ng phai tra dai han

411

V6n chu s& hCl'u
Von dau tU'eua ehu scYhLi'u

S6 trU'o>cdieu chinh
36,041,229,700
40,756,599,414
(4,715,369,714)

425,704,660,118
40,133,276,007
33,640,289,200
879,992,999
56,000,000,000
9,593,600,647

2,110,415,323,465
1,020,201,834,642
32,546,594,476
394,975,021,501
94,085,536,062

5,097,134,755,677

3,180,000,000,000

Ma s6

Quy dau tU'phat trien
Quy dl,J'ph6ng tai ehinh
LO'inhuc\insau thu~ ehU'apMn phoi

105,804,960,608
37,186,381,320
315,595,141,025

36,041,229,700
10,756,599,414
(4,715,369,714)
30,000,000,000

131
132
136
155
216
253
268

Phai thu ng~n han cua khach hang
Tra truce eho ngU'ai ban ng~n han
Phai thu ng~n han khac

Tai san ng~n han khae
Phai thu dai han khae
Dau tU'g6p von vao dan vi khae
Tai san dai han khae

320
311
312
315
319
321

II. NGUON VON
Yay va nO'thue tai ehinh ng~n han
Phai tra ngU'ai ban ng~n han
NgU'ai mua tra ti€!ntmae ng~n han
Chi phi phai tra ng~n han
Phai tra ng~n han khae
Dl,J'ph6ng phai tra ng~n han

2,110,415,323,465
1,020,201,834,642
32,546,594,476
338,475,008,351
94,085,536,062
51,487,998,567

338
342

Yay va nO'thue tai ehinh dai han
Dl,J'ph6ng phai tra dai han

5,097,134,755,677
5,012,014,583

Von g6p eua ehu scYhLi'u
c6 phiflu ph6 thOng c6 quytm bi{Ju quyflt

3,180,000,000,000

411
411a

c6 phiflu

Chenh I~ch

S6 sau dieu chinh

I. TAl SAN
£)~u tU'tai chinh ng~n han
121 Ch(J>ngkhoan kinh doanh
122 Dl,J'ph6ng giam gia eh(J>ngkhoan kinh doanh
123 Dau tu n~m giLi'demngay dao han

411b

417
418

420

Khoan rnuc

425,704,660,118
40,133,276,007
34,520,282,199
9,593,600,647
56,000,000,000

30,000,000,000
(30,000,000,000)

(879,992,999)
879,992,999
(9,593,600,647)
9,593,600,647

(56,500,013,150)
51,487,998,567

5,012,014,583

3, 180, 000, 000, 000

IJ'U alii

418

Quy dau tU'phat trien

142,991,341,928

421
421a

LNST chlJ'a phan ph8i

421b

LNST chlJ'a phEm ph6i ky nay

LO'inhuc\insau thu~ ehU'aphan phoi

my kfl

arm cu6i ky trlJ'6

315,595,141,025
10,666,024,631
304,929,116,394

37,186,381,320