Báo cáo tài chính quý 1 năm 2015 - Công ty Cổ phần Ngân Sơn

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TONG CONG TY THUOC LA VIET NAM

nAo cAo rAI cniNn

cONG TY cO PHANNGANsoN
Cho

Khu cdngnehiOpTi€n Son,h. Ti6n Du, tinh Bic Ninh

t6t ttlic

BANGCANO6I Xr IOAN
T4i nghy3110312015

3U0312015

nor-nx
nnAu
Donvit{nh:WD

SiitlAunem
100

Il.
2.

TAISANNGANHAN
(100)=1
r0+120+130+140+150
Tidn vd cic khoin tuong tlucrngtidn
Ti6n
Cdckho6ntuongduongti€n

ill.

DAutu thi chinhngin h4n
Chrmgkhodnkinh doanh

120
l2l
t22
123

A-

Dg phdnggi6mgilchimg kho6nkinh doanh(*)
DAutu nim giir d5nngdyd6ohan

377,310,451,465

1 1 0 v.01
lll
l12

6,193,346r784
6,193,346,784

385,858,967,756
2,527,340,645
2,527,340,645

v.02

?'/
/ t\1

ai

IIIl.

Cfc khoin phii thu
Phii thu ngin hpncriakh6chhdng
Tra tru6c chongudi brinng8nh4n
Phdithu nQibQngin h4n
Ph6ithu theoti6n d0 k6 hoachhqp d6ngxdy dpg
Phii thu vd chovay ngin h4n
Phdithu ngin h4nkh6c
Ds phdngc6ckhoanphii thu kh6 ddi (*)
Tdi sdnthi6uchdxrl $

r30

88,848,888,034
52,308,415,516
2,261,241,7_49

114,968,788
90.256.882
838,254,25

L\u

l3l

t32
133
134
135
136
137

v.03

v.04
v.05
r39 v.06

34,g40,250,;72
(661,020,203)

24,534,671,828
(661,020,203

/- Hirngt6n kho
Hdngt6n kho
Ds phdnggihmgi|hdng tdn kho

140
t4l
149

v.07

268,058,464,787

276,926,570,955
(8,868,106,
I

260,872,815,311
269,740,921,479
(8,868,106,16

-

Tdi sin ngin h4n khdc
Chi phi trd trudcngin hpn
c khAutru
Thu6gi6 tri gia tdngtlu-o.
Thu6vd c6ckhoin kh6cph6ithu Nhd nudc
Giaodichmuabiin lqi tr6i phii5uChinhPhri
Tdi sin ngin h4nkh6c

150
l5l
r52
153

14,209,751,860
5,493,483,748
8,391,183,392
325,084,720

7,490,023,539
113,220,570

7,376,802,9_69

TAI SAN DAI HAN
(200 = 210+ 220+ 240 + 250 + 260\
C6c khoin phii thu diti h4n
Phdithu ddi hpncriakh5chhdng
Tri trudc chongudi b6n ddi h4n
V6n kinh doanhd don vi truc thuOc
Phii thu nOib0 ddi han
Phii thu v6 chovay ddi hPn
Ph4ithu ddi hpnkh6c
Dy phdngphdithu ddi hqnkh6 ddi

200

Tii sin c6 ainn
Tdi sin cOeinfrhfru hinh

220
221

4.
5
6
7

l.

BIl.
2.

155
168,033,749,845

171,549,736,564

140,431,214,945
140,394,487,833

144,120,813,254
144,073,844,325

210
2tl
2t2
213
2t8
219


CHi TIf,U
I

- NguyAngid
- Gid tri haomdnhd kii O
2.
Tdi sin c6 einnthu6tdi chffi
- NguyAngid
- Gid tri haomdntd ke TSCD(*)
Tdi sin c6 Ointrvd hinh

3.
- Nguy€ngid
- Gid tri haomdnltd kii C)
III-

n6t A6ngsin tl6u tu
- NguyAngid
- Gid tri hqomdnh$ kii (*)

Mii s6 TM
2
3
222
223
224
225
226
227 v.10
228
229

Sd cu6i quf

4
237,682,078,766
(97,287,s90,9_33)

ze,lzl,itz
412,666,000
(375,938,888)

56 tIAunim
)

237,682,078,766
(93,608,234,4_4I)

qa,ges,gzg
4r 2,666,000
(36s,697,07I)

230
231
23r

v.08

658,002,7_27

Ivl.
2.

Tdi sin sin xu6t d0 dang
Chi phi sin xu6t,kinh doanhdd dangddi han
Chi phi xdy {mg co bin dd dang

240
241
242

IVl.
2.
3.
4.
5.

C6ckhoin ddu tu tiri chinh dii h4n
EAutu vdocOngty con
DAutu viroc6ngty li6n k6t, li6n doanh
DAutu g6pv6n vdo tlon vf kh6c
Dg phdnggidmgi6 chimgkho6ndAutu ddi han(*)
DAutu ndmgiii d6nngdYtl6oh4n

250 v . 1 l
251
252
253
254
255

Vl.

Tii sin dhi hqn kh6c
Chi phi ha trudc ddi han
Tdi sdnthui5thu nhflphodnl4i
thii5t bi, v{t tu, phg tungthaythisdai han
Tdi sanddi h4nkh6c

260
261 v.t4

262 v.2l
263
268

rONGceNGrAI sANQlo = loo+ 2oo)

270

545,344,201,310

557,408,7041320

Nq PHAr rRA (300= 310+ 320)

300

373,100,9221415

380,570,020,059

310
3ll
312
3t3
314
315
3r6
3r7
318
319

320
321
322
323
324

340,778,899,262
10,461,377,731
2,06',7,635,962
33,481,462,702
1,900,164,917
5,867,056,5-95

346,302,871,906
13,432,623,202
142,501,090
26,854,898,770
4,154,584,228
9,285,672,229

l0
Il
12
13
14

Nq ngin h4n
Pheitra chongudi biin ngln h4n
Ngudi muatri ti6n trudc ngannan
Thu6vd c6ckhodnphii nQpNhd nudc

Phaiffa ngudilao ilQng
Chi phl phii trd ngantran
PhaitranQib0 ngfn han
Phaitra theotii5nd0 ki5hoachhqp d6ngxdy dpg
Doanhthu chuathgc hiQnng6nh4n
Phaitranginh4nkh6c
h4n
Vay vd ng thu6 tdi chinhnglirn
Du phdngphnitrn ngin hqn
Qu! Khenthuongphriclqi
Qu} binh6n gi6
Vayvdngnginh4n

3,238,048,;44
282,284,387,040

2,g50,g08,;48
287,709,967
,8-68

ill.
2.
3.

xq'dai han
Phaitra ddi hpnngudi b6n
Ngudi muatri tidn trudc ddi han
Chi phi phhitrhddihan

330

33r

2.
4.

Il.
J.

4.
5.
6.
8.
g.

658,002,727
tTt:-

JJJ

v.t5

v.16

6,6781289,7_68

i

-

-

\

6,678,289,768 -{
- - i

C I Y
'llA i i

(1,071,710,232)

7,750,000,00q
r n.':
r i)(t
(1,071,710,232i)

20,266,242,405
20,266,242,4_05

rcD
20,750,633,54?_
20,750,633,5_42

7,75o,o0o,ooo

:::^l

j

v.l7

v.18

1,478,766,1',71

32,322,023,153

t;771,716,1_71

34,267,148,1_53

"


Mns6 TM

CHI TIEU

2
334

I

4.
5.

PhaiffanOib0vOv6nkinhdoanh
Phaifianoib0daihan

6.

7.
8
9
l0
II
12
13

Doanhthu chuathUchiQnddi h4n
Phaiffiddihankh6c
Vay vd ng thu€tdi chinhddi han
Trdiphii5uchuy6nct6i
C6 phi6uuu dai
thu6 thu nhflphodnlai ph6i tri
Dsphdngphhitrhddih4n
Qu! phdttri6nkhoahgc vd c0ngnghQ

Si6ttAunim
)

4

33s v.19
336 v.20
5JI

v.2l

338
339

340

32,322,023,;_53

34,267,148,;53

34r
342
343

B- Ni;uox v6x cnu so Htl'u
(400= 4r0+420)
IV5n chri sd hii'u
l.
V6n g6p criachrisd htu
- C6phiiluph6 th6ngc6 quyin biAuquydt
^ :
, . 1
- co
Dnteu Lcuaal

Th{ng du vdn cOph6n
QuydnchgnchuyOne6i trai pni6u
V6n kh6ccriachri sd hitu
C6 phi6uqu! (*)
Ch6nhlQchil6nhgi6 l4i tdi san
ChenhlQchuj gi6 h6i do6i
Qul itAutu ph6ttri6n
Quy h6 trq sfp xiip doanhnghiQp
Qu! kh6cthuQcv6n cht sdhiru

Lgi nhuflnsauthu6chuaphdnphl5i
- LNSTchuaphdnph6i lAy kii ddn cuiSik)' trudc
- LNSTchuaphdnph6i ki
"oY
12 Ngudnvrin ctAutu XDCB

2.
3
4
s
6
7
8
9
l0
1l

IIl.
2.

3

56 cui6iquf

400

172,243,278,895

176,838,684,261

410 v.22
4tl
4l Ia
4t Ib
412

172,243,278,895
I12,020,030,000
r 12,020,030,000

176,838,684,261
712,020,030,000
112,020,030,000

413
414
415
416
417
418
419
420

16,351,574,000

.\
16,351,574,000
\\
." \,,
-

-

430
43r
432

TONGceNG NGUONvON (430:3oo + 4oo)

440

,r'

30,350,471,;28

30,350,471,128

3,547,402,636
9,973,801,131
14,569,206,497
(4,595,405,366

3,547,402,636
14,569,206,497
14,569,206,497

545,344.201,310

557,408,704,320

0(nam2ors

w--

-lli Q)

Nguy4n Th! B{ch Hiin

j

-fl
ii

421

Ngudnkinh phf, qui kh6c
Ngudnkinhphi
Ngudnkinh phi da hinh thanhTSCD

Nguoi l$p

i.

K6 toan truong
/

F_-PhsmThdnh LiAm

"\Kffu*t:

TONGcONGTY TIruOc Li, vIPT NAM

nAocAorAI cnfmr

scrx
cONcrv cOpnANNcAx

cho k' kct thricngav31/03/2015

Khu c6ngnghiepTicn son,h. Tien Du, tinh Bic Ninh

sAo cAo rfr euAnoATDQNGKINHDoANH
Quf I NIm 2015

vrAunoz-oN
Donvi tinh: VND

ua
CHI TIEU

Luv kii ttr oiiu ntrmtl6ncu6iquf nAy

Ouf I

TM

Ntrm trufc

so

Ntrm nav

Nilm trufc

Ntrmnay

49,040,427,055

197,911,940,858

49,040,427,055

197,911,940,858

1.

Doanhthu bdn hing vi cungc6pdich vg

0 1 vI.25

2.

C6c\hoAngiim tru

02 v1.26

3.

r0 vt.27

49,040,427,055

197,911,940,858

49,040,427,055

197,911,940,858

4.

Doanhthu thudnvd bdn hing
vi cungcip dichvg(10=01-03)
Gi6 v6n hdngbfn

vr.28

40,247,056,314

169,386,064,307

40,247,056,314

169,386,064,307

5.

Lqi nhufngQpvi bdnhdngvd cungcApdichvg

20

8,793,370,74r

28,525,876,55r

8,793,370,74r

6.

Doanhthu hoatd0ngtdi chinh

2 l vt.29

234,087,419

235,007,672

23;4,087,419

7.

Chi phi tdi chlnl
Trongd6: Chi phi ldi vry

22 VI.3O
2i

5,401,999,53E
5,387,601,742

8,618,159,822

5,401,999,538

8,568,677,957

5,387,601,742

8,618,159,822
8,568,677,957

8.

Chi phi bfn hdng

aA

1,584
1,602,88

6,2r3,906,320

1,602,881,584

6,213,906,320

9.

Chi phi qudnl! doanhnghiQP

25

6,619,482,404

12,420,712,929

10.

30

(4,596,905,366)

1,508,105,152

I l.

Lqi nhufn thuAntil ho4tilQngkinh doanh
{30 = 20+(2r-22)-(24+2s)l
Thu nhfp khfc

12.

Chi phi kh6c

13.

Lqi nhu$nkhdc(40=31-32)

40

14.

T6ng lqi nhufn k6 todn trufc thu6(50=30+40)

50

(4,595,405,366)

15.

chi phl thu6TNDNhienhnnh

5 l VI.3I

(1 , 0 1 0 , 9 8 9 , 1 8 1 )

16.

Chi phi thu6TNDN ho6nlai

52

ln.

Lgi nhu{n sauthu6TNDN (60=50-51)

60

| ^

| 18.
l19.

ll

t2,420,712,929

(4,596,905,366)

1,508,105,152

1,500,000

6,699,424

6,699,424

|

..r

LIi co bin trOnc0 Phi€u,
Lli suygiim tren cd phi6u

Ngudi l$p

1,500,000

(3,584,416,185)

(6,699,424
1,501,405,728
330,309,260
1,171,096,468

1,500,000
(4,595,405,366)
(1,010,989,1
81)

(3,584,416,185)
(320)

(320)

70
7l

Ki6todn tru0ng

C O I ' I GT Y

c(f irt-tAl

NG.{NS
Nguy1n Thi Btch Hiin

Pham Thdnh LiAm

235,007,672

6,619,482,404

1,500,000

3l

28,52s,876,ssr

(6,699,424)
1,501,405,728
330,309,260
1,171,096,468
123


TONGCONGTY THU6C LA VIETNAM

Mdu sd B 03- DN

c0NGrv c0 pnANNcANscnr
rAo cAo LrIu CHUYENTIENTE
(Theo phuong phfp gidn ti6p)
Cho k! ho4t itQngtu ngdy 0ll0ll2}15 d6n ngdy 31103/2015
Don v! tinh: VND

Chi ti6u

M5 sd

2

I

I. Luu chuy6ntidntir ho4tilQngkinh doanh
l. Lqi nhuflntrufc thu6
2. Diduchinhchoc6ckhoin
- Kh6uhaotdi sanc6 dinh
- Crickhoandg phdng
'
- @aDlL6chenhlQchtj gi6h6i doeido drinhgi6 l4i oic khoan
muctidntOc6 giic ngo4itQ
- (Le\lLd tir ho4trtQngddutu
- Chi phi l6i vay
- C6ckhoandiAuchinhkhdc
r Lqt nhuflntir ho4tttQngkinh doanhtrufc thay d6i v6n luu
iIQng
- (Tpng)/Giamc6ckhoanphdi thu
- Ganey Gi6mhangt6n kho
- TAng(Giam)c6ckho6nphditrA(khOngk€ l6i vay phaiha thuti
thu nhQpdoanhnghiQpphainQp)
- (Tang)/Giemchi phi trd trudc
- TiAnhi vay datra
- Thu6thu nhfp doanhnghiQpdanQp
- Tidnthu kh6ctu ho4tdQngkinh doanh
- Ti6nchi kh6ctlr ho4tdQngkinh doanh
Luu chuy6ntidn thuAntir ho4ttlQngkinh doanh
II. Luu chuy6nfi6ntir ho4ttlQngitAutu
l-'

.

Ti6n chi il€ mua sdm,xdy dpg TSCD vd c5c tdi san dai han kh6c

1,501,405,728

02
03

3,689,598,309

5,871,919,620

(4,853,835)
5,387,60t,742

( 1 9 3 , 1 4 0l 4, 1)
8,568,677,9s7

04
U)

06
07
08

4,476,940,850

15,748,863,191

09
l0

25,538,134,985
(7,rgs,649,476)

(6,819,475,363)
(r2,959,838,572)

ll

7,701,451,546

18,274,089,689

t2
l3
t4
l5
16
20

(4,895,872,041)
(8,92r,743,377)
(3,168,047,628"
5,500,000
(224,889,727)
13,325,825,132

(1,880,389,255)

(7,45r,577,3r3)
(3,744,925,854)
6,700,000
(105,2r7,500)
1,068,229,023

2l

(2,293,967,000)

(6,r33,293,273)

4"

24

Luu chuy6n ti6n thuAn tir ho4t tlQngdAu tu
III. Luu chuy6n ti6n tir ho4t tlQngtli chinh
I' '

2.
3
4
5.
6.

r

Tii:nthutu ph6thanhc6 phit5u,nhdnv5n g6pcriachrisdhtu
Ti6n chi hd v6n g6p cho cdcchi sd hiru, mual4i c6 phi6ucria

doanhnghiQpdAph6thanh
Tidnvay ngantrAn,aai h4nnhflnduqc
Tidnchitrd ng giScvay
TiAnchitringthu€ tdi chinh
C6t0c,tqi nhuAndatra chocht sdhfiu
Luu chuy6ntidnthuAntir ho4tilQngtiri ch(nh
Luu chuy6nti6n thuAntrong k| (20+30+40)
Tidn vi tuong duongti6n tIAukj
Anh huongcriathay eOitit gia h6i Tidn t6n cu6i ki (50+60)

22

25
26
27
30

4,853,835

-(fl'fr

K6 torintru0ng

193,140,t14
(5,940,153,159)

Q,289,113,165)

31

JL

JJ

34

52,116,993,352
(59,487,699,r_80)

184,824,486,813
(182,074,372,+_34)

(7,370,705,828)
3,666,006,139
2,527,340,645

2,750,114,379
Q,121,809,757)
6,054,076,295

J)

36
40
50
60
61
70

3,932,266,538

'*'r"

Ngudi l$p bi6u

J

(4,595,405,366)

23

,
Ti€n thu hdi cho vay, b6n l4i c6c cdng cp ng cria don vi khric
5. Ti6n chi dAutu g6p v6n vdo don vi kh6c
6. Ti0n thu h6i dAutu g6p v6n vdo don vi kh6c
7 TiAn thu l6i cho vay, c6 tuc vd lqi nhufu dugc chia

Nim trudc

01

TiAn thu tir thanh lf, nhuqng ban TSCD vd c6c tdi san ddi han
kh6c
3. Tidn chi cho vay, mua c6c cdng cp ng cia .

3

Ntrmnay
4

\

c'

ccPl'lAhi

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*

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lir ,o/to*n IY \i 'f
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Don vi b6o c6o: COngty CP Ngin Son
Dia chi: Khu c6ngnghiQpTi6n Sol, huyQn
Ti€nDu,tinhBdcNinh

MAusiiB 09-DN
(BanhdnhtheoTh6ngtu s0
200/2014TT-BTC
Ngity22112/2014
criaBQTdi chinh)

nAN THUYET MINH BAo cAo TAI CIIfNH
Qu!,I ndm2015
I. D{c di6m ho4t tlQng cria doanh nghiQp

1- Hinh thrlc sd hiru v6n
C6ngty q6 phAnNgdn Scrn(ggi 6tld "C6ng ty") dugc thdnh lpp vd hopt
dQngtheo Quy6t dinh sd 1738/eD-TCCB ngay 1ztsl2005 vd. euycf ctinh s6
2203/QE-TCCBngiry04/712005
criaBQCOngnghiQptr€n co so cOphdnho6C6ng
ty Nguy€n liQu Thudc 16Bhc ld doanhnghiQpNhd nudc, dcrnvi thdnh vi€n hach
to6n dQcl0p thuQcTdng COngty Jhu6.ckl Vipt Nam. C6ngty hopt dOngtheo Gi6y
chimgnhflnddngky kinh doanhlAndAus6 OtO:OO90l9ngdy 3110812005
vd Gi6y
chfng nh0n Edng Li kinh doanh thay dOi lAn thf 1l rO 0100100199ngdy
05/lll20l4 do Sd Kti ho4chvd Ddutu tinh BdcNinh c6p.
V6n diAu16cria Cdngty ld 112.020.030.000
(MOt trdm mudi hai ty, kh6ng
trdm hai quoi triQu,kh6ng trdmbamuoi nghin d6ng).
TdngsOcOphi6uld 11.202.030
cOphi€uu-Oi-pntr gi6 10.000d6ng/c6phi6u,trong
d6:
.
T6ng Cdng^ty Thudc 16 ViQt Nam - cO dOngNhd nudc n6m giir

6.463.589cOphii5utuongring v6i 64.635.890.00b
d6ng,chi6m- SAO
o/ov6n dieulQ.
o

Cdc c6 d6ng kh,ir n6m giir 4.738.414c6 phiiSutuong rlng vdi
47.384.140.000
d6ng,chi6m- 42.30Yov5nAiAute.
2-LTrlhvUckinh doanh: Da nghdnhngh€.
3- Ngdnhngh6tinh doanh:
- T16ngcOythu6c 16,thu6c ldo-.Chi tii5t: So ch6 thu6c 16,circhopt dQngtr6ng cdy
thudc16,thu6cldo c16gu6nthudcl5 dii5u(xi gd) vd dOctr6Uienthu6cla, tluoc iio;
- Hopt dgnedich vUtr6ng trgt; Hopt dQngdich vU sauth.uhopch;
- Sin xu6t vd muabfnvOt tu n6ngngFiQp(trbao gdm thudc b6ovQthgc vflt vd
nguy€nli€u ldm thu6c)vd circsin phdmnhga;
- Kho bdi vd luu giii hdng h6a (Tru kinh doanhf6t dpng s6n, quydinsrl dr,rngd6t
thuQcchri so hiru, cht sri dpngho4cdi thud);
- Gia cdngco khf; xr?ly vd trfirygphrikim lo4i; sfta chttamdym6c thii5tbi;
- S6nxu6t phanb6n vd hgrpch6tni to;
- B6n budp,b6n l€ sanphAmthuoc Ll, thu6c ldo; B6n 16luong thpc, thgc phAm,d6
u5ng,thudc16thudcldq
- Hopt clOngdich ru h6 trq kinh doanhkhriccdn l4i chuadugcphanvdo d6u.
4. Chukj,sin xu6t,kinh doanhthdngthudrng.
5. Eac di6mho4tdQngctradoanhnghiQp
trongndmtdi chinhc6 6nhhucrngd6n86o c6o
tdi chinh.

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lt,

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6. C6utruc doanhnghiQp:Co c6ut6 chriccriaC6ngty nhu sau:
- Vdn phdngCgrg.ty t4i Khu c6ngnghiQpTi0n Scyn,
tinh BEcNinh;
- Xi nghiQpchdbi6n nguy6nli6u thu6c kl t4i Khu CN Ti6n ScxLtinh Bic Ninh;
- Chi nh6nhC6ngty c6 phAnNgAnSont4i TP. L4ng Son,tinh L4ng Son;
- Chi nh6nhC6ngty c6 phdnNgAnSont4i huyQnBdc Scrn,tinh Lqng Scrn;
- Chi nhdnhC6ngty c6 phdnNgdn Sont4i huyQnHiru Lflng, tinh L4ng Son;
- Chi nh6nhCOngty c6 phAnNgdn Scmtai huyQnL4ng Giang,tinh B6c Giang;
- Chi nh6nhC6ngty c6 phdnNgdn Scmt4i huyQnVONhai, tinh Th6j Nguy6n;
- Chi nh6nhC6ngty c6 phin Ngdn Sont4i huyQnNgdn Son,tinh Bic K4n.
C6cdon vi tryc thuQcc6 tu c6chph6pnhdnhachto6n phr,rthuQc.86o c5otdi chinh
cta Cdngty itugc lflp tr6n co sd c6ngc6cs6 liQutr0n 86o c5otdi chinh criac6c Chi nhenh,
Xi nghiQpvd Vin phdngC6ngty saukhi dAlo4i tru s6 du c6c khoin phai thu, ph6i tri tpi
ngdylQpb6o c6o vit citc khoin giao dich n6i bQtrong k! 86o c6otdi chinh.

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7. TuyOn.bOvOnra ndng so srinhth6ng tin tr6n B6o cdo tdi chinh (c6 so s6nhdugc hay
kh6ng,n€ukh6ng so s6nhilu-o.
c phii ndurd ly do nhu vi chuyOnd6i hinh thuc sd hiru, chia
.t6ch,s6pnhap,n6ud0 ddi v0 kj'so srlnh...):Vi€c lfp b6o citotdi chinh gifra ni€n i10vd
b6o c6o tdi chfnh ndm tru6c, ndm nay ld cung 6p dUng c6c chinh s6ch kO to6n nhu
nhau, c6 khi ndng so s6nh dugc. TAi k! k€ to6n ndy trong ndm 2015 C0ng ty lAn
ddu ti€n 6p dgng c6c quy ctinh mdi vC kO to6n Doanh nghiQp dugc ban hdnh theo
thdng tu s6 200120141TT-BTCngiry 2211212014
cria B0 Tdi chinh hucmg d6n chti
d9 k6 to6n Doanh nghiQp.ViQc rip dung c6c quy dinh mdi vC te to6n n6i tr€n khdng
L

,

c6 6nhhuongtrong y6u d€n c6c sd liQutr€n b6o c6otdi chinh crlaki ndy vd c6ckj'
k€ to6n tru6c cta C0ng ty. MQt sd chi ti0u tr€n BAng c6n d6i k€ to6n tpi ngdy
0l/0112015
dugcph6nloai lai chopht hqp theoTT200/2014/TT-BTC.
II. Kj'k6 toin, tlcrnvi ti6n tQsirdgngtrongk6 todn
1- Ky kti to6nndm(bdtct6utr) ngdy01/0l/2015kCtthricvdo ngdy3lll2l20l5).
2-Don vitiOn tQsri dr,rng
trongk0 to6n: EdngViQtNam (VND).
III. Chuin mqcvi Ch6d0 kGtorin6p dUng
1. ChCdOkC todniry dsng: theothdngtu sd 200120I4!QD-BTC
Ngdy 2211212014
cia BQTdi chinh.
2. Tuy0nbOvCviQctudnthri Chudnmpc k6 to6nvd ChCdOk6 to6n:
Ban Gi6m d6c Cdng ty c6 trirchnhiQm lfp 86o c6o tdi chfnh hdng ndm phAn 5nh
mQt c6ch trung thgc vd hqp ly tinh hinh tdi chinh cfing nhu k€t qud hogt dQngkinh
doanh vd tinh hinh luu chuytln ti€n tQ cria Cdng ty trong ndm. Trong viQc lQp 86o

c6otdi chinh ndy, Ban Gi6m d6c dugc y6u c6u ph6i:

o
o

Lga chgn c6c chinh s6chki5to6n thfch hqp vd 6p dpng crlc chinh s6chd6 mdt
cdchnhdtqu6n;
Dua ra chcph6nclo6nvd udc tinh mQtc6chhqp ly vd th{n trgng;
N0u rd c6c nguy€nthck6 to6nthich hgp c6 dugc tu6n thri hay kh6ng,c6 nhfrng
5p dpng sai lQchtrgng y6u cAn dugc cdng bd vd gi6i thfch trong 86o c6o tdi
chinhhay kh6ng;vd

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!4p B6o c6otdi chinh tr€n co so ho4t cl0ngli€n tpc tru trucmg hqp khdng th€ cho
rdng Cdng ty s€ ti€p tuc hopt ctQngkinh doanh.
Ban Gi6m d5c x6c nh$n ring Cdng ty ddtudn thri c6c y6u cAu n6u tr€n trong viQc
lBp 86o c6o tdi chfnh.
Ban Gi6m m.0t crlch phu.hgp tl€ ph6n 5nh mQt c6ch hgp li tinh hinh tAi chinh ctia COngty d
U6tty thoi cti6mndo vd d6m bAo rdng B5o crlo tdi chinh tudn tht c6c Chu6n muc KC
to6n ViQt Nam, HQ thdng K6 to6n Vipt Nam vd c6c quy dinh hiQn hdnh khdc v6 kti
to6n tpi ViQt Nam. Ban Gi6m dtic cflng chfu tr6ch nfrigm ddm b6o an todn cho tdi
sin cta COngty vd vi vpy thuc hipn c6c biQnph6p thich hqp de ngdn ch{n vd ph6t
hiQnc6c hdnh vi gian lfln vd sai pham kh6c.

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i

IV. Cdc chinh sfch k6 tor{n6p dgng (trong trudmghgp doanh nghiQpho4t itQngliOn
t+c)
l. Cfuclopi fj'gi6 h6i dodi6p dgngtrong k6 toAn.
CdcnghiQpvq ph6t sinh bdngngo4i tQdu-o.
.
c chuyOnd6i ra '\rND theo fj, gi6 thyc ti5
t4i thoi diOmph6t sinh giao dich ngo4itQcriaNgdn hdngthuong m4i noi doanhnghiQpc6
giao dich ph6t sinh theo quy dinh cuaph6pluflt. ChenhlQchrl gi|phdt sinh tu cricnghiQp
vr; ndy duo.c h4chto6n vdo k6t qui hoptrlQngkinh doanh.
Sti au c6ctdi sdnbing tiOnvd_c6ngno ph6i thu, phdi tri c6 g6c ngo4i tQt4i ngdykiSt
thirc ndm tdi chinh dugc chuyeneOitheo fj'gi6 mua vdo cira Ngdn hdngthucng mai noi
doanhnghiQpmd tdi khoantai ngdyndy..Ch0nhlgch lj, giSphatsinh do d6nhgi6lai s<5du
ctic tdi khodnndy dugc phin 6nh vdo k0t quAho4t d6ng kinh doanhtheo huong d6n cira
Th6ngtu s617912012/TT-BTC
banhdnhngdy 2411012012
ve hu6'ngd6nxir lf chOnhlQch
tS,ei|trong doanhnghiQp.
2. Nguy6n tilc xitc nhdt qurln.
3. Nguy0ntic ghi nhQnc6ckhoin ti6n vd c6ckhoin tuong ducng ti6n.
Nguy€n thc.xdc dinh c6c kho6n tuong duong ti€n: c6c khodn tuong duong
ti€n ld c6c khoin dAu tu ngA.nhgn c6 thdi gian thu trOi tto{c d6o hpn kh6ng qu6 i
thing c6 kh6 ndng chuy6n d6i dA ddng thdnh mQt lugng ti6n x6c dinh vd kh6ng c6

rui ro trong chuyi5ne6i thanntiAnk€ tir ngdymuakho6nAA"tu d6 tai thdi diemlao
ciro;
- Nguy.entic vd phuongph6pchuyendOic6c ddngtiOnkh6c ra ddngti€n sri
dungtrongk6 todn: c6cnghiQpvuph6tsinhbing c6c loai ngo4itQdugc qiri eOiru
d6ngViQt Nam theo tf gi6 hdi dorii giao dich thWctO tqi ngdy ph6t sinh giao dich.
Ch€nhlQchtli gi6 phdtsinh tu c6c nghiQpvs ndy dugc hpchto6n vdo 86o c6o K€t
qui hoptdQngkinh doanhtrong lcj,;
4. Nguydntfc kCtofnchckhoandAutu tdi chinh
a) Chrmgkho6nkinh doanh;
b) CAckhoin dAutu nim gifi d6nngdyd6ohqn;
c) Crickho6nchovav:
O EAutu vdoc6ngty con;c6ngty li6ndoanh,li6nkt5t;

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d) DAutu vdo c6ngcu vtin criadon vi kh6c;
e) C6c phuong phap kti to6n OOivOi cdc giao dfch kh6c li6n quan di5n ctOutu tdi
chinh.
C6ckhoin dAutu tdi chinh ddi han dugc ghi nhfln Qit dAytu ngiy mua vd dugc x5c
dinh gi6 tri ban ddu theo gi6 g6c. C6ng ty kh6ng c6 quyOnkiOmsoritctng nhu kh6ng c6
inh hucrngtiling kOA6i vcriho4tdQngci.r-circdon vi Ao COngty dAutu v5n.
DU phdng gihm gi6 ddu tu dugc trich lflp theo crlc quy Theo d6, Q6ngty ducr.
c ph6p trich lflp dU phdng cho cilc kho6n dAutu tdi chinh khi v6n
g6p thuc t6 cta c6c b6n t4i t6 chric kinh te lon hon v6n cht s0 htu thqc c6 t4i thoi di6m

b6o c6otai chinh cria t6 chfc kinh t6 phir hqp vdi quy dinh cria Th6ng fi 22}1TT-BTC
ngiry0711212009
vc huong d5nch6dQffich lQpvdsu dungc6ckho6nau phong.

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5. Nguy0nt6c k6 to6n no phdi thu:. Nq phdi thu duo,ch4chto6n chi ti6t cho tung dOituqng
phii thu, tirng kho6nng vd tung.lanthanhtorin.Ki5toiln theo d6i trmg khoin nq phai thu
vd thudngxuyOnkiOmtra ddn ddc thu h6i ng, phdnh4n no. Crlc khodnphii thu duqc th0
hi6n theo gi6 tri thuAn(theo s6 tiOndy ki6n thpc t6 s0 thu du-o.
c tir c6c khodnph6i thu d6)
do d6 Cdng ty phii thgc hiQnphdn tich tu6i ng ee tintr kho6n td Au ki6n vB khoin thu
chdmtr6, kh6 ddi c6 th0.kh6ngdoi dugc trong tuong lai dCtrich lQpdU phdng
theo qui
dinh criaB0 Tei chfnhnhim phin 6nhgirl tri thuAncuacirckhoin phni thu.
6. Nguy6ntEcghi nhfn hangt6n kho:
Nguy0ntilc.ddnhgi6 hdngt6n kho: ^Hdngt6n kho ducy.c
xilc dlnh trOnco so gi6
thap hcrn gifta gi6 g6c vd gia tri thuAncQthp thpc hiQndugc. Giri g6c hdngt6n kho bao
g6m girl mua,chi phi thu mua,chi phi chti bi6n vd c6cchi phi li6n quantryc ii6p kh6cph6t
sinhdOc6 du-o.
c hdngt6n kho d rlia di6m vd tr4ngthrli hiQntAi.

- Phuong
phaptintr gihtrihang
t6nkil'- Et"h fi;

giuq"y6n

- Phucrngph6ph4chto6nhdngt6n kho: kOkhai thudrngxuy6n.
- Lap dr,rphdng gitm giahdngt6n kho: ducv.
c ghi nhQnkni gi6 tri thudnc6 tho thuc
hiQndugc nh6 hon gi6 g6c hangt6n kho, gi5 tri thuAnc6 thOthpc hiQndugc ld gi6 brlnu6c
tinh criahdngt6n kho tru chi phi udc tinlr,d6hodnthdnhsAnphAmvd chi'phi u?c tinh cAn
thi6t cho viQctidu thu chring.
7. Nguy0nt6c ghinhQnvd c6ckh6uhaoTSCE, TSCE thu6tdi chinh, b6t dqng s6ndAutu:
- Nguy0nt6c ghi nhOnTSCD hfru hinh, TSCE v6 hinh: Tdi s6nc6 einfr duoc trinh
bdy theo nguy6ngi6 trir gi6 tri hao mdn.lu! k0. Nguy6n gi6 TSCD bao g6m gi6 mua vd
todnbQcic chi phi kh6c li6n quantryc ti6p d6nviQcdua tdi sin vdo tr1ngthdi sin sdngsu
dung.O6l vOi TSCD du-o.
c bdn giao tu dlu tu xdy dpg co bin hodn thdnh nhmg chua
du-o.
c duyQtquy6t tofun,gi6trf ghi tdng nguydngiri TSCDIit gi6,tri bdn giao dua treriquyiit
to6n.gita hai b6n hoac gi6 tri khdi lugng thi c6ng thuc t6 dt5nthdi diem ban giao. fni
quyotto6ncongtrinh dugc duyQtsc dugc di6u chinhtheo gi6 tri quy6tto6n;
- Phuongph6p khdu hao TSCD hiru hinh, TSCD v6 hinh: dugc kh6u hao theo
phuongphrip du45120131TT-BTC
hu6ng d6n cht5dQqudnly, sri dgngvf trich kh6u hao fSCp, cu th6ihu
sau:
Ndm
+ Nhd xu&ng,vdt kiOntruc:
8-25
. + M6y m6c,thi6t bf:
5-10
+ PhuongtiOnv{n tii:

5-10
+ Thi6t bi, dgngcu quin ly:
4-6

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+ Tai sin kh6c:

3- 5

8. Nguy0nt6c kOtoincSc hqrpd6nghgp tac kinh doanh.
9. Nguy0nt6c kOtoanthu6TNDN hodnl4i.
10.Nguy0ntic kOtorlnchi phi tra tru6c.
C_triptritri tru6c bao g6m c6c chi phi thgc t€:da phatsinh nhmg c6 li6n quand6n
.!
qui
k6t
ho4t dQngSXKD crianhi6u ky ke toSnvd viQck€t chuy6nc6c khoin chi phi ndy
vdo chi phi SXKD cuacdcky k6 to6nsau.
Chi phitrhtru6c bao g6m ti6n thuOd6t, chi phi bio du0ngccysd hp tdngthe hiqn so
.
ti6n.c6ngty dAthanhto6n dO thu6 08 ha d6t dugc tri tru6c cho C6ng ty Eau tu pnat tri0n
ha tdng.Phi sri dgng ccrso h4 tAngdu-o.
c C6ngty phdnbd vdo Brio cZoKtit qui hopt dQng
':,it{o,
kinh doanhtheo phuong phep dudrngth6ngtuong img vdi thoi gian thu6 d6t ld 49 ndm3

i',1--,.--th6ng.v6i hqp d6ng thuo c6t st5 06l2008lcrHT-IDKT ngaybt/t U2009,chi phi thu6 /'
cotlc
ho4t dQngtOi ttri0ughi nhanvdo b6o crloktlt qui ho4t dQngkinh doanhndm cria C6ngty
cdPu
sCld 887.798.148
d6ng.
'
C6ckhoin chi phi tra trudc kh6cbao gdm cdng cu dgng cg, linh kiQnlo4i nh6, c6c .\, I i G A N
chi phi phqc vu cho hoat dQngkinh doanhXNK vd du-ry.
c coi ld c6 khi ndngmang lai lqi
ich kinh t6 trong tucrnglai cho Cdng ty vcvithoi h4n tir mQtn[m trd l6n. Cic chi ptri nay
dugc phdnb6 vdo 86o ciio K€t qui ho4t dQngkinh doanhtheo phuongph6prluongthEng
trongthdi giant6i da kh6ngquriba nim, theoc6cquy dinh k6 to6nhie; rtanrt.

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11.Nguy0ntfc kti to6nno phii tr6.
C6c khoin nq phdi tri du-o.
c theo ddi chi ti6t s6 ngphii tr6, s5 ng chring. C6ckho6nng phdi trd du-o.
c phAnlo4i thenhng ng6nhan vd ng ddi h4n ci.n cu vdo
thoi h4n ph6i thanh to6n cria timg khoin nq phpi tra. Khi lap 86o crio tii chinh, kti to6n
cdn crl kj' han cdn l4i cin cdckhoin phii tr6 d6 ph6n.loaild ddi h4n ho4c ng6nh4n. Dq
phgngng ph6i tri (ndu c6) dugc trich lQpkhi c6 c6c bing chimg cho th6y m6t khoant6n
thdt c6 kh6 ndngchdcchdnxtty ra dugc ghi nhQnngay mQtkhodn phhitrhtheo nguy6ntfc
thfn trgng.
12.Nguy6ntEcghi nh{n vay vd ng phdi tri thu€tdi chfnh.
13.Nguy0ntdc ghi nhflnv.av6n h6a ciic khoin chi phi di vay.
cdc khoin vay nghnhan, ddi h4n cria c6ng ty duo.c ghi nhfln theo hgp rl6ng,kh6
u6c vay, phitiu thu, phi6u chi vd chimgtu ngdnhang

P!1dl vaYduo.c ghi nh{n vdo chi phi ho4t dQngtai chinh vd phin 6nh vdo 86o
crioKOt qu6 kinh doanhtrong kj'bao g6m: Ldi vay ph6i trd liOn quan di5nhoat clQngdi
vay.
Chi phi di vay li6n quantrgc ti€p d6n dAutu xdy dlmg mua s6mtdi sin du-o.
c tinh
vdo gi6 tri criatdi s6n<16(duq9v6n h6a)khi c6 dri c6cdiAuki6n qui dinh trong chuAnmgc
s6 t0 "Chi phi di vay" - Chu6nmpc ki5to6n Vi0t Nam. C6c chi pni ei vay dugc v6n ho6
khi doanhnghiQpchEc,chin thu ducr.
c lqi ich kinh te trong tucrngiai do su dpng tdi s4nd6
vd chi phi di vay c6.th6.x6cdlnh du-o.
c mQtc6chdrlngtin cfy.
Thoi diOmb6t dAuv6n.horlchi phi di vay vdo gi6 tii tai s6ndo dangduoc b6t AAu
khi thod mdn d6ngthcviciic.di6u kiQnsau: C6cttri ptricfro viQcdAutu xdy-dpg hodcs6n
xudt tdi sin dd dang bit d0u phrit sinh; C6c chi phi di vay ph6t sinh; C6c ho4t d6ng cAn
thi6t trong viQcchuAnbi,dua iai sando dangvdo sri dpng'dangdugc ti6n hanh.ViOJuO"
ho6chi phi di vay sEch6mdut khi ciic hopt dQngchri yen
cno viec chudnti Cou
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tdi sin dcrdangvdo sti dqng dd hodnthdnh.Chi phi di vay ph6t sinh sau d6 s€ dugc ghi
nhenld chi phi sdnxudt,kinh doanhtrong ky khi ph6t sinh.
14.Nguy0ntic ghi nhflnchi phi phii tr6.
Chi phi phii tri duo.c ghi nhdntheo thqc t6 chi phi vd trich trudc phii trd theo dq
to6nchi;
15.Nguy6nt6c vd phucrngph6pghi nhflnc6ckhoandg phdngphii tr6.
Qu Rhdngng ph6i tri (n6u c6) dugc trich lflp khi c6 c6c bing chimg cho th6y mQt
khodn t6n thAt c6 khi ning chdc chdn xiy ra sOdu-ry.
c ghi nhfln mQt khoin phdi tr6 theo
nguyOntdc thfln treng.

16.Nguy€ntic ghi nhf,ndoanhthu chuathpc hien.
17.Nguy6ntic ghi nhflntr6i phiOuchuy6ntl6i.
18.Nguydn tilc ghinhflnv6n chri so hiru:
\Suy0n tic ghi nhQnvtin g6p cria chri sd hiru,,th{ng du v6n c6 phAn,quyOnchgn
tr6i phi6u chuy6nddi, v6n khiic cria chri so hiru: V6n dAutu cria chri sd hiru dugc ghi
nhQntheo sti vtin thgc g6p ctrachri so hiru. Th4ngdu vtin c6 phAndugc ghi nhdntheo s6
chOnhlQchlon hcrngita giri thlrc t6 ph6t hdnh vd menh gi6 c6 phi6u khi phdt hdnh c6
phitiub6 sung.
- Nguy0ntic ghi nhdnch€nhlQchd6nh gi|lai tdi sin.
- Nguy0n tEc ghi nhQnlqi nhuflnctruaphanpnOi: Dai hQi d6ng c6 d6ng quy6t dinh
viQcphdnph6i va trich l{p c6cqu} ru lqi nhuflncriac6ngty.
19.Nguy6ntfc vd phucrngphdpghi nhflndoanhthu:
Doanhthu duoc ghi nhin khi c6ngty c6 thOthu du-o.
c crlclgi ich kinh t6 vd doanhthu
c6 th6 dugc x6c dfnh dugc m6t c6chchic chdn.
Doanhthu b6n hdng dugc ghi nhQnkhi c6crtri ro, lqi ich vd quy6n so hiru hdngho6
dugc chuy6nsangngudi mua, C6ng ty kh6ng cdn nim gifi quy6n quAnly hdngh6a nhu
ngudi sd hiru hdngh6a ho4cquy6nki6m sorithdngh6a; d6ngthdi cdng ty c6 th6 x6c dinh
du-o.
c c6c chi phi li0n quand6n giao dich brin hdng.Thoi di6m ghi nhan doanhthu th6ng
thuongle thdi di6m chuydngiao hdngho6, ph6t hdnh ho6 dcrncho ngudi mua vd ngudi
mua ch6pthufln t\unh toiin, kh6ng phdnbiQtdAthu du-o.
c ti6n hay chua thu du-ry.
c ti'in.
Doanhthu vd cung c6pdich vp dugc ghi nhdnkhi k6t qud cria giao dich d6 du-o.
c x6c
dinh mQt chch ddngtin cfy; C6 kha nlng thu dugc lqr ich kinh t6 tu giao dich cung cAp
dich vu d6; x6c dinh ttugc phAnc6ng viQcdd hodn vdo ngdy lap bing cdn A6i t61oili;
d6ngthoi x6c dinh du-ry.
c chi phi ph6t sinhcho giao dich vd chi phi d6 hodnthdnhgiaodich

cungcdpdich vu d6.
OOivOi doanhthu hdngh6a,dich vu xu6t khAuld ngdy xric nh{n hodntAt thri t.uchii
quantr6n td khai hdi quan.
Doanh thu ho4t dQngtdi chinh fi Hi tiAn grii ngdn hang dugc ghi nhQntr6n co so
th6ng b5o v0 ldi ti6n gtri hdng th6ng ctra ngdn hdng,lai bfn-hing tra chflm, chi6t'khAu
thanhto6n dugc-hucrngdo mua hdngh6a, dich vr,r...C6 tuc, loi nhuflndugc chia cho giai
do4nsaungdy dAutu vdo c6ng cu v6n criadcrnvi kh6c.Ldi
vr,r
V gian6i Aoaic6c,nghiQp
ph6t'sinhc6c kho6ngiao dich g6c ngo4ite, d6nh gi|lai s6 du ngo4i tQ cu6i nbm tdi
chinh cin c6ckhoin phtitrd c6 g6c ngopi tQ.


Thu nh$pkhricngoii ho4t dQngSXKD criadoanhnghiQp,g6m: thu nhaptir nhucrng
brinthanh l)t TSCD, Thu ti6n dugc do kh6chhdngvi pham hcr,pd6ng, do bOithudng cira
b6n thri ba dCbt d5p cho tdi sAnbf tdn th6t, c6c khoin ng phii tri kh6ng x6c dinh duo.c
chri.
20. Nguy6nt5c k6 tohncirckhoin gi6m tni doanhthu
21. Nguy6ntic k6 toSngi6v6n hdngban: phan qh tri gi6 v6n cira sin phAm,hdngh6a,
dich vp bfunntrong ky. DU phdng gihm gi|hdng t6n kho duo.c tinh vdo gi6 v6n hdngb6n
trOnco so s5 lugng.hdngt6n kho vd phdn chOnhlQchgifia girl tri thqAnc6 th6 thgc hiQn
du-ry.
c nh6 hon.gi6g6c ld sd ch6nhlQchgita dq phdng gihm gi|hdng t6n kho ph6i lQpndm
nay lornhon s6 dg phdngda Qp ndmtru6c chuasu dgngh6t.
22. Nguy0nt6c k6 to6n chi phf tdi chinh.
Chi phf tdi chinh dugc ghi nhQnvdo ki5t qui kinh doanh trong kj, bao g6m c6c
kho6n chi phi hoflc cdc khoin 16 tien quan di5n hopt dQngvay vd di vayv6n; Khoin 15ph6t sinh khi thanh to6n ngopi te, 16ty gi|hOi doai khi
d6nh gi6 lpi s6 du ngopi tQ cu6i n6m tdi chfnh oioac6ckho6n phhitrh c6 g6c ngo4i tQ
li6n quan d6n ho4t clQngkinh doanh.

23. Nguy0ntdc k6 toiln chi phi banhdng,chi phi quin ly doanhnghiQp.
Chi phi b6n hdng ph6n 6nh ciic chi phi thuc tOph6t sinh trong qu6 trinh b6n sin
phAm,hdngho6, gungc6p d.ichvg, bao g6m c6c chi phi chdohdng, gi6i thiQusin phAm,
quing c6o s6nphdm, hoa h6ng b6n hdng,chi phi bio hdnh sdnphdm, hdng ho6, chi phi
b6oquin, d6ngg6i, vdnchuy0n,...
Chi phi ly doanhnghiQpphin rlnhc6cchi phi qu6nly chungcriadoanhnghiQpg6m
c6c chi phi vOlukhoin php c6p,...);bio hi6m xd hQi,bdo hi6m y t6, kinh plii c6ng dodn,b6o hi6m th6t
ngfiep cta nhdnviOnqu6nly doanhnghiQp;chi phi v4t liQuvin pldng, c6ng cq lao dQng,
khAuhao TSCE dirngcho qudnly doanhnghiQp;tiAnthu6 d6t,thu6 mdn bdi; khoanl{p du
phdngphii thu kh6 ddi; dich vg mua ngodi (diQn,nu6c, di6n tho4i, fax, b6o hi6m tdi s6n,
ch6yn6...);chi phi bing ti6n kh6c(tii5pkh6ch,hQinghikh6chhnng...).
24. Nguy€ntilc vd phuong ph6p ghi nhBn chi phi thutl thu nh4p doanh nghiQphiQn
hAnh, chi phi thu6 thu nhflp doanh nghiQphodn l4i:. Cdng ty c6 nghia vp nQp thu6
thu nhflp doanh nghiQp 22Yotr€nlgi nhupn chiu thu6;
. Viec x6c dinh thuti thu nhQpdoanhnghiQpcdn cri viro ciic quy dinh hipn hdnh vC
th3ti.luy nhi0n,nhirngquy dinh ndy thay d6i theotimg thoi kj'vd viec xac dinh-saucung
vA thu6 thu nhflp doanhnghiQptuy thuQcvdo ktit qud kiOmtra cira co quanthuOc6 thAm
quyen.
25. Circnguy6nttcvitphucrng phripke to6nkh6c.
C6cciraC6ngty dugc lflp tr6n co sd cQngcdcsd liQutrdn 86o c6otdi chinh criac6cChi nh6nh,
Xi nghiQpvd Vin phdngCdngty saukhi da lo4i trir sOdu c6c khoin phdi thu, phii tri t4i
ngdylflp b6oc6ovd c6ckhoin giao dlch nQib0 trong lcj,86o c6otdi chinh.
ViQc lflp b6o c6o tdi chinh gifra ni6n dQvd biio cilo tdi chinh nim tru6c ld cung 6p
dgngc6cchinh s6chkOtodnnhu nhau.

' '\l l
,ii

t

i"
'//ti ilq
i' ilE
ii
\\
\\


V. Cic sg kiQnho{c giao dich chri y6u trong Ly k6 tor[n quf V2015
Don vi tfnh:WD.
DAundm
CuOity
454.369.2261.148.119.521
5.738.977.5581.379.221'124

1. Tiin
- Ti0nmat
- Ti0n gui ngdnhangkh6ngkj, han
- TiAndangchuy€n
CQng

6'193'346'7842'527'340'64s

DAun[m

Cu6inam

2. Hdng tin kho:

Gi6
g6c

- Hdngdangdi tr6nduong;
- Nguyen
liQu,vatliQu;
- COngcp,dsngcg;
- Ctriphisao*u6tt inttdoanhdo
dang;
- -,-1.-,-.-r-i.--.
I nann pnam;

21.350.081.496
132'614'302
2.956'770.742

35.562.442.632
152'513'933
4'088.713.269

251.945.649.415

229.687.406.145

541.455.000

: Hdng
h6a;
- Hdngsrlib6n;

Dp
phdng

Du
Gi6
phdng g6c

249.845.500

-f4:<
i"-)g{
/.^..^

.0, XX,
\.VCAfv
r\'"",' S

_..^
- Hdngh6akhob6othuti.
- Ciitri.frdng t6n kho ft deng, kdm, m6t ph6p chdt kh6ng c6 kh6 ndng ti6u ths jai thq$^\-r r
-. 1
^. r .
r A
di0m cu6i kj'; Nguy6n nhdnvd huongxri ly d6i vdi hdngt6n kho ri dQng,k6m, mdt pham\$5$
ch6t:
- Girl tri.hdng t6n kho dung A6 tn6 ch6p,cAmcd bao ddm cdckhodn ng ph6i trd tai thoi
diOmcudi
ki,:
.-..'

-;
- Ly do ddn d6nviQctrich lfp th6mho{c hodnnhflpdUphdng gihm gi| hdngt6n
kho.
Cu6i nam
EAundm
Gi6tri Gi6 Gi6tri
Gi|
3. Tdi sdn d0 dang ddi hgn
g5c c6th6 gdc c6th6
a) Chi phi sin *16I, kinh doanhdo dangddi han
thu h6i
thu
(Chi titit cho timg lo4i, n6u li do vi ,uo i.h6nghoanthdnh
hdi
kl"h aouJ th6ngthucrng)
trong mQtchu ry' ran
"u6t,

cOng
b) TaV dlmg co bdndd dang(Chi ti6t cho c6ccdngtrinh
chi6mfi l0% tr6nt6ng gi|fi XDCB)
Ld chi phf dAutu hQthting PCCCkho s6 7

:-.

Cu6in[m

DAundm

6s8.00..727

Cu(i, fi'oo''t" ,d,ndm
4. Chi phf trd trt69
5.493.483.748 113.220.570
a) Ng[n h4n(chi ti6t theotimg kho6nmgc)
- Crickhoin kh6c: chi phi cho phdnbd vdo gi6
thinh nguy6nliQuthu6c ki khi mua
b) Ddi han
Ti6nSon,Bic Ninh
Ti€nthu6O6ttpi khuc6ngnghiQp
phdn
b6
Gi6 tri c6ngcu dungcu cho
17.474.360.960 17.696.3t0.497
Chi phi kh6cchd phdnbd

c0ng

1.139.823.558 1.371.436.806
r.652.0s7.887 1.682.886.239
25.759.726.153 20.863.854.112


5. Vay vd ng thu| tdi chinh
Gi6
tri
a) Vay ngdnh4n
b) Vay ddi hpn (Chi ti€t theo kj hpn)
Tr. E6:
- Vay ddi h4n d6n h4n trA hong vdng

$
l2thdng
- Yay ddi hqn phdi trh sau ngdy
3rl03/2016

Cui5inam
SOc6
khinlng
tri ng

Trong ndm
T6ne

Giim

269.391.440.040 52.116.993.352 57.535.021.180
45.214.970.153
1.952.678.000

DAundm
ci6
SOc6
tri
khdndng
trd ng
274.809.467.868
47.167.648.153

12.892.947.000

12.900.500.000

32322.023.153

34.267.148.153

c0ng
DAunim

6.Thuii vd ctic khodnphdi
npp nhd nrhc

SOphii nQp
trongndm

SOdatngc
nQPtrong
nam

Cutiinam

a) PtrdinQp(chi ti6t theo timg lo4i
'thu6)
- Thu6thu nh$pdoanhnghiQp
- Thu6nhQpkhAu: nguyCnli€u T16
16d6 SXXK
_Thu6thu nh6oc6 nhdn
_Thu6m6n bii

2.842.962.908

23.980.544.289 9.566.766.052
31.391.573
-

60.696.2t9
13.000.000

3.168.047.628
115.269.917

(325.084.720)
33.432.040.424

42.665.514
13.000.000

49.422.278

cOng
b) Phaithu(chiti6t theottng lo4i
thu6;
C6ng

9'640'462'271
26.8s4.8g8.770

3.338.983.059 33'ls6'377'982

VI. Thdng tin b6 sung cho cfc khoin mqc trinh biry trong 86o c6o k6t qui ho4t rtQng
kinh doanh

Don vi t{nh:.............
Ndm nay
NIm tru6c
1. TOngdoanh thu bttn hdng vd cung cdp dlch vlt
49.040.427
.0ss

Doanh thu

- Doanh
thub6nhdng
SXKD
nguydn
liQu
thu6c
li ld

t97.9t1.940.858

t1.tl,3.Ll2:.?1r],
tl:.{::.:f::i3

- Doanhthu ho4t dQngkinh doanhkh6c
CQng

3. Giduiin hdng bdn
- Giri v6n bdn hane SXKD NL thu6c 1616
- Gi6 v6n ho4t rlQngkinh doanh kh6c
CQng

49.040.427.0ss 197.911.940.8s8
N5m nay
Nim tu6c
27.7s7.}2r.Ats r48.s82.178.023
12.460.034.89620.403.886.284
40.247.056.314
169.386.064.307


VII. Nhfrng th6ng tin kh6c
1.Nhirngkhodnng ti6m tdng,khoin camktit vd nhirngth6ngtin tdi chfnhkh6c:
* T4i ngdy 3110312015
c6ngty c6 nhimg khoin cam kOtthu€ ho4t d6ng kh6ng hriy
ngangvdi lich thanhtoSnvd ng u6c tinh nhu sau:
VNE
600.350.000
2.401.400.000
18.010.500.000
21.012.250.000

TrongvdngmQtn[m (2015)
Tir n6mthrl hai Saundmthrl nlm $n2020 trd di)
cQng:

C6ckhoin thanhto6nthudhoatdQngth€ hiQn:
- T6ng sOtien thu6 80.000m2@iKhu CdngnghiQpTi€n Scrn- Bdc Ninh vdi thoi
lranthu€
al niry 3 thhng,k6 tir ngdy 23/9/2000vdi COngty DAutu Ph6ttri6n Hp tAngtheo Hqp d6ngthu€
ddt sd 06/2008/CTHT-HDKTngdy 01/11D0A8.Theo d6: phf srl dsng co scrha tdng la 5.354

ddng lm2lnhmchua bao g6m thu6 GTGT, t6ng cdng ti6n phi srl dgng co sd hp tAngmd cdng ty
ph6ithanhto6ncho 49,25ndm\d22.989.950.287.d;
phi dich vp cOngnghiQpvd b6odudngco so
hp tAngld 0,30USD/m2lnAm
chuabaog6m ttrutiCfCf, t6ng.cQngti€n.thanhto6n phi dlch nu ,'.,i,
cOngnghi€pvd bio du6ngh4 tAngm5i nam la 26.400USD;ti€n thud d6t thuc hign theo Quyrit i.-ir5
' dinh cta co quan c6 th6m quy€n ban hdnh; Theo Gi6y chrmg nhfln uu ddi diu tu rd-t- \i.\
7I/GCNIJDDT-BN ngdy 20101/2005
onaUBND tinh Bdc Ninh, COngty du-o.c
mi6n n6p tiAn'i l;lj
i11,7i* ,f
thu€d6t 10ndm dAuvd gitm 50%cho nhirngndmho4t tlQngcon lai criaD1r6n.
- T0ng sOti0n thu€ 8.149m2 tai x6 PhirL6, huyQnS6cScrn,H.aNOi,thdi hpn sf dgng30 ndm
\e/*l'
tir ngdy 15/10/19.93
d6n ngdy.1511012023
theo Quy6tdinh sti 5502/QD-UPngay 38/2005c,$,9,>'l'
UBND thdnhph5 Ha NOi quy6tdinh cdpGidychimgnhdnquyAnsrl dung d6t.
2. Nhirng sp kiQn ph6t sinh sau ngdy k6t thric ky kC to6n: Kh6ng c6 ntrirng sU kipn c6 6nh
huong d6n brio c6o tdi chinh dd ph6t sinh trong kho6ng thoi gian tu sau ngdy kh6a s6 kti
to6n lQpb5o c6o tdi chinh.
3..Thdng tin so s6nh (nhirng thay eOi vO th6ng tin trong 86o c6o tdi chinh cua cdcni6n dQ
kC todn tru6c): 1d s6 liQu tr6n b6o c6o tdi chinh kOt thric ngdy 3110312014
vd b6o c6o tdi
chinh cho kj, ket thric ndm tdi chinh 2014 dA du-o.
c ki6m to6n boi C6ng ty Ki6m to6n An
Phri da dugc di6u chinh mQt s6 chi tiOu sd dAu nim tr6n Bing cdn d6i kC toan cho phtr hcr,p
viQc thay e6i cn0 d9 k6 to6n doanh nghiQp theo thdng tu 20012014/TT-BTC, Carn Uao
thdne tin c6 th€ so s6nhduoc. Cu th6:

Chi tiOu

III. Cfc khofln phii thu
6. Phaithu ngin hpn kh6c
.
a
V. Tdri sin ngln h4n khr{c
D. Vdn chri so hiru
8. Quy dAutu ph6ttri6n
QuI dUphdngtdi chfnh

MA 56
TT
QD ls
200

BCDKTtai
ngdy
0Il0I/20t5

BCDKTtai
ChCnh
ngay
L0ch
3111212014

130
136
150

130
135
ls0

1r4.968.188.261 rr4.705.839.440
262.948.821
24.s34.671.828 24.271.723.007 262.948.821
7.490.023.539
7.752.972.360 (262.948.82r)

418

417
418

30.350.471.128 25.413.A40.128 4.937.431.000
4.937.43t.000 (4.937.$r.A00
)

Ch€nhlQch
lOchkhoAnphii thu ngdnh4n do ph6n loai lai tdi
tdi sdn
sin theo
theo th6ng
fh6ng tv
trr s6
s6 ?.00/2
200/2014/TT-BTC
4lTf
s6 du ng taq ring tlugc phAnloai ld ng ph6i thu ng6nhan khiic so v6i quytit dintr sOISIZOOOIqO-

BTC;Qu!.dAutrr ph6ttrii5nld do k6tchuyCn
s6du Qu! dg phdngtaiifiintr ipi ngdy3llI2/2014
vdoQu! ddutu ph6ttri6n.
Nguoi l$p bi6u
(Ky, h9 t6n)

-u^h
u'--

KGtofn t
t6n, d6ngddu)


rONccONarv rHu6c rA vEr NAM cONGHoA xA uQr cHUNGHiavEr NAM
cONcrv cO pnANNcANsox
DQclfp - Tg do- Hgnhphfc
s(i./6fiNsc-rcrr
VAviQcgi6i trinh chi ti6u lqi nhuan
Quy 1/2015gidmsovcriQuy ll20l4

Kinh gui:

BdcNinh, ngdy 20 thdng04 ndm2015

Uy ban Chtmg kho6n Nhd nu6c
Sd Giao dich Chrmg kho6n He NQi

Cdncrl 86o c6otdi chfnhryy ll20l4 criaC6ngty COphdnNgdnSon;
Cdncri 86o c6otdi chinh quy ll20l5 criaC6ngty cOphdnNgdnSon;

cta B0 Tdi chinh v€ viQc
ngiry 510412012
Cdn cri Th6ng fi 5212012/TT/BTC
cdngbti th6ngtin tr€n Th!truong Chrmgkho6n,
tt6nggi6m
Lgi nhuflntru6c thuti quf I ndm 2015 ct,r-COngty IiL-4.595.405.366
tr€nl0o/osov6i lgi nhuQnquy ll20I4, C6ngty xin gi6i trinh nhu sau:
Do trong quy ll20l4, tinh hinh ti6u thq nguy€nliQuthu6c 16 cin COngE eqp
d6ng gi6m
nhiOukh6 khdn OAndi5ndoanhthu quy ll20l5 chi dat: 49.040.427.055
sov6i ctng kj' ndmtru6c.
d6ngtuongduonggi6m75o/o
148.871.513.803
Tr0n ddy ld yiSutO chri y6u t6c tlQngdiSnki5tqu6 ho4t ctQngkinh doanhquy 1 ndm
2015gihmsov6i cungkj'nim tru6c.
Xin trdntrgngcim on!
Noi nhQn: / ,."""
- Nhu tr6n:
- Luu: Vf, fCff.