Báo cáo tài chính quý 3 năm 2014 - Công ty cổ phần Xây lắp III Petrolimex
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T ~P BoAN xANG DAu VI:E:T NAM
CONG TY CP xAY LAp III PETROLIMEX
Via chi: 232 NguySn Tftt Thanh, P13, Q4, TPHCM
PETROLIMEX
BAo cAo TAl CHINH
Quy 111/ 2014
Tit ngay 0110112014 dtn ngay 3010912014
- Bang cAn d6i ke'tmln
Mfiu s6B 01 - DN
- Ke't qua hOc;Lt d¢ng kinh doanh
Mfiu s6 B 02 - DN
- LUll chuyen ti~n t¢
MAu s6 B 03 - DN
Mfiu s6 B 09 - DN
- Thuye't minh bao cao tai chinh
- Ma s6 thue' : 0 3 0 2 5 3 6 5 8 0
Nai nh~ bao cao :
.
- Thang 09 nam 2014
'.
TAP DOA.N XA.NG DAu VIeT NAM
Mau s6B Ol-DN
CONG TY CP xAY LAp III PETROLIMEX
(Ban himh kern thea QD s6 J512006/QD-BTC
Dja chi: 232 Nguy~n T~t Thanh, P13, Q4, TPHCM
ngay 20/0312006 cua Bq tnii'mg BTC)
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~
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-'
BANG CAN DOl KE TOAN
Quy 11112014
T~i
ngay : 30/09/2014
Don vi Hnh: VND
THUYET
MINH
TENCHiTIEU
MAS6
1
3
A. T AI SAN NGA.N H~N (100 =110+120+130+140+150)
2
100
I. Tien va cac khoim tuong duong tien
no
V.Ol
--
DAUNAM
CU6IKY
4
149.641.088.027
5
141.762.567.135
7.036.078.768
16.082.492.967
-~---
III
I.Tien
-~
~
2. Oie khoan tuong duong tien
7.036.078.768
~
f--
1-
h~n
1. DAu tu ngAn h~n
121
2.DIf phong giam gia dAu tu ngAn h~n
129
h~n
III. Cac khoim phai thu ngan
V.02
120
10.082.492.967
--~
-
112
II. Cac khoan dliu tu tai chinh ngan
--
-
6.000.000.000
31.668.669.800
31.511.771.300
32.016.885.400
32.016.885.400
(505.114.100)
(348.215.600)
130
29.091.614.490
33.190.090.963
1. Phai thu clIa khach h?mg
131
25.356.564.380
30.795.136.910
2. Tra trUoc cho nguOi ban
132
9.459.431.350
6.802.352.653
~-
3. Phai thu n(li b(l ngAn
h~n
-
133
4.Phai thu theo tie'n d(l ke' ho~ch hqp d6ng
134
5. Cac khoan phai thu khac
135
-
V.03
2.863.988.568
2.591.580.668
(8.588.369.808)
(6.998.979.268)
64.487.016.067
61.149.462.394
64.487.016.067
61.149.462.394
--
--~~--
6. DIf phong phai thu kh6 doi
139
1--
-~
I---~-~-
~ - -
IV. Hang ton kho
140
f-----
1. Hang t6n kho
,
V.04
141
..
--
-------~-------_._~~----------_
~-----
2. DIf phong giam gia hang t6n kho
-
149
'---
V. Tai SilO ngan h~n khac
150
9.479.188.010
1. Chi phi tra trU6'c ngAn h~n
151
813.515.430
2. Thue' GTGT duqc khffu tro
152
826.974.482
--
3. Thue'va cae khoan khac phai thu Nha nuoc
--
4. rai san ng&n h~n khac
154
7.707.270.403
939.716.677
-
367.931.264
... V.05
7.470.766.834
6.767.553.726
159.647.770.930
97.604.277.780
158
~-
B.TAI SAN DAI H~N (200)= 210+220+240+250+260
200
I. Cac khoim phai thu dai h~n
210
-
211
-
1. Phai thu dai
h~n
clIa khach hang
2. V6n kinh doanh b don vj trlfc thu¢c
3. Phai thu n(li b¢ dai
4. Phai thu dai
-
h~n
h~n
-
212
_._
khac
-
213
V.06
218
V.07
h~n
kh6 doi
219
--~--
II. Tai san co d!nh
--- - - - -
L.....--_
220
--
1. TSCD hihJ hlnh
33.045.527.003
221
- Nguyen gia
_..... - _.-
-----~-~----------_.
- Gia
tr! hao mon luy ke'
~
.
--
-------
34.060.739.015
I---~-
-_._~
-----------~---_._----~.--_.,-------
--
-
--1-
5. DIf phong phai thu dai
--
V.08
~----
30.030.520.328
222
60.074.922.271
223
(30.044.401.943)
e - - - - - I--~---------_ ..
-_.~._--'-
~._------~-----~------------~-----~~~---
--
33.818.566.066
L.....-_ _ _ _
__
~
~----_._.---
~_._~_.-
--~---
59.605.794.890
'-~
(25.787.228.824)
--~--
113
TEN CHiTIEU
MAS6
2
1
2. TSCD thue tai chinh
224
- Nguyen gia
225
- Oia tJi hao mon Iuy ke
226
----------_.
3. TSCD vc> hlnh
227
- Nguyen gia
228
THUYET
MINH
3
CU6IKY
DAUNAM
5
4
V.09.
V.10
178.850.372
221.189.834
612.376.049
590.406.049
(433.525.677)
(369.216.215)
V.1I
20.983.115
V.12
143.729.262
252.156.600
(l 08.427.338)
IV. Cac khoan dau tu H~i chinh dai
h~n
250
1. Dau tl1 v~1O cong ty con
h~n
3. Tai san dai
A
h~n
260
h~n
nh~p
400.000.000
58.192.100.000
58.192.100.000
(400.000.000)
68.279.022.495 .
261
V.14
3.893.108.132
262
V.2I
82.914.363
------------1-----1-----
hoan I~i
khac
,~
400.000.000
(400.000.000)
V. Tai san dai h~n khac
2. Hi san thue thu
58.192.100.000
251
4. DI! phong giam gia chUng khoan ditu tl1 dai
1. Chi phi tni tnroc dai
58.192.100.000
268
5.207.709.503
64.303.000.000
270
301.410.338.065 ... 247.245~365~8()7
A. NO PHAI TRA (300 = 310 +320)
I. Ngngan h~n
300
310
218.717.399.010
208.326.012.941
163.849.764.157
153.468.621.724
1. Yay va ng ng<1n h~n
311
69.684.114.056
44.487.464.865
19.824.072.347
38.172.303.520
98.085.898.407
44.865.333.987
177.106.356
2.857.513.225
321.020.130
2.978.071.090
3.638".388.512
1.803.382.507
A
..
.-
..
TONG CQNG TAl SAN (270 =100+200)
.
.
NGUONVON
V.I5
---------+----/------+----------11---------1
2. Phai tra cho ngl10i ban
312
3. Ngum mua Ung trl10C
313
4.ThuevacackhoanphainQpnhanuoc
314
5. Phai tra nguoi lao dQng
315
6. Chi phi phai tra
316
7. Phai tra n6i b6
317
9. Cae khoan phai tra. pMi nQP ngAn h~n khac
319
1O.DI!phongph:iitrangiinh~n
1 - - - - - - - - - - - - - - - - - - \ - - - - - + - - - - - - - - - - --
V.I6
V.I7
---------l---~--_____I
------+---+--------j.-------f-------_
~hai tra theo ticn dQ KH hQ'p d6ng XD _._ _-I _ _
3~I8-'1----_ _-+-_--1---___
_
I---~---'
.
10.295.440.629
10.195.253.437
337
1.339.551.465
3.421.197.131
11. Quy khen thuOng, phuc lQi
323
4.960.421.039
4.688.101.962
II. Ng dai hl;lD
330
10.391.386.069
10.381.142.433
1. Phiii tra dai
h~n
ngl10i ban
331
2. Phai tra dai
h~n
n(>i b(>
332
V.l8
1 - - - - - - - - - - - C . . - - - - - - - - - - - - - 1 - - - - - + - - - - - - - + - - - - - - - - - - /I
3. Ph:'li tra dai han
. kMc
V.19
333
~-
4. Yay.-.-va....nq
dai h~n
--... -.--.~---.-------------- _ ----.----. - - - - - - - - -
1--.
5.
thu nh~p
hoan
.
___ Thue
__. __.._
.
.__ ._. I~i phai t r
. a
. __
'- 335
=-~
334
V.20
'--____
------------.-----I-----~--__j
V.2I .__ '--
----1...
----1
2/3
TEN CHiTIEU
MA.S6
THUYET
MINH
CU6IKY
2
3
5
1
6. Dlf phong lrq cilp mill
7. Dl! phon a
f-----
vi~c
lam
._
phai Ira dai h<).n
-
-
8. Doanh thu chua Ihlfc hi4n
--
9. Quy pMI Iri~ khoa h<;>c va cong
B. V6N CHU SO HiJlJ (400
--
--
-
ngh~
336
- -I -
337
338
29.953.636
=410+420)
400
I. Von dilu lu eua chu so hfru
411
ph~n
V.22
83.395.601.650
4. C6 phieu ngan quy
414
-
415
-
l~ch
Iy gia hoi d ai
416
--
7. Quy d~u Itt phat trien
--
417
50.000.000.000
I-
13.258.140.000
13.258.140.000
-
-
6. Chenh
-
82.692.939.055
413
danh gia leU tai san
-
83.395.601.650
3. Von khac ella hu so hfru
l~ch
10.381.142.433
82.692.939.055
50.000.000.000
412
5. Chenh
-
-
339
410
2. ThiJ-ng dv von c
4
-
10.361.432.433
I. Von chii sCi hffiJ
--
.
DAU AJ'\1
8.035.016.717
8.795.612.208
I
8. Quy dlf phong tai chfnh
9. Quy khac thu9c von chl! sa hfru
10. Lqi
nhu~n
sau Ihue chua phan phoi
3.664.222.815
419
714.471.373
714.471.373
420
6.260.492.659
8.106.645.364
! 1. Ngu6n von d~u Itt XDCB
421
12. Quy h6 Irq sap xep doanh nghi. p
422
n. Nguon kinh phi va QUY khat
430
1. Ngu6n kinh phf
--
433
T6
440
<)NG NGU6N VON (440 = 300+400)
CAe elli TmU NGOAIB ANG CAN DOl
2. V ~I Itt, hang h 'a
nh~n
nh~n
-
ban h(>, ky glri
4. Nq kh6 doi da xu Iy
5.Ngo;~i t~
ac
Jo~j (U
-
-
V.23
247.245.365.807
301.410.338.065
MAS6
THUYET
MINH
.'
A'
SODAU NAM
s6cu6IQuY
gifr h<)
I
3. Hang h a
-
KE ToAN
TEN CHi TIEU
1. Tai san Lhu' ngoai
I--
-
432
2. Ngu6n kinb phi da hlnh thanh TSCD
G
3.28J .328.) 96
418
--
-
--
I--
-
---
..
-
$
D)
348,85
$
6. Dlf to~n chi slf nghi~p, dlf an
39.928,69
-
Ke toan truang
guOi I~ P bi~u
(Ky, 119 lell)
(Ky, 119 lI!n)
I
-
J.
J.
guyen Hong Tuycn
Nguyen Thi Van
Nguyen um
313
T~P DOAN xANG
'0
oAu
AM
IF,:
Mfiu
Dia chi: 232 Nguy~n T~t 'h3nh, Pi3 Q4, I'PH 'M
"
sA B02-DN
(Ban hanh kern theo QD s6 15120061QD-BTC
G TY CP " Y LAp JII PETROLIMEX
ngciy 2010312006 cliu B(> trwng BTC)
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BAD CAD KET QUA KlNH DOANH
Quy 111/2014
Tit ngay 01101(2014 de'n ngay 30109/2014
TItN _IIi TIlt
I. Doanh thu ban himg va cung cap
dich vl,I
2. Cac khOiin giam tru doanh thu
\1/\
THUYET
s6
MINH
- Trong do: Chi phi lcii vay
-
17. L
18. Uii co ban tn~n cd phieu (*)
_----
-
110.410.494.142
11
V128
22.346.169.582
35.569.791.063
94.257.540.675· 95.635.891.492
2.466.447.212
4.342.983.650
10.665.668.324
14.774.602.650
1.295.365.228
(303.704.300)
37.280.086
747.918.081
11.208.201.374
1.778.068.817
286.666.559
1.712.463.081
2J
765.65201J8
747.888.497
1.55/849.924
J.680.J 10.577
25
246.174.998
4.022.650.890
358.024.968
3.880.433.445
1.054.928.439
14.605.865.472
898.394.030
I 1.900.599.208
(606.1 12.758)
4.435.006.970
549.81 .890
72.6JO.853
91.076.375
( 18.465.522)
2.994.426.129
728.171.929
2.266.254.200
] .582.082.778
V1.29
VI.30
I--
24
r- -
- - --
(203.309.148)
30
50
2.696.138.777
72.056.647
2.624.082.130
2.420.772.982
(624.578.280)
-VUl
-51- - ---VJ.32
52
- - - - - - - - -- - - -
60
_.
70
-
-
.
-
-
-
2.420.772.982
-
484
Nguyen Thi Van
-
(624.578.280)
-- --
(Ky, h(J len)
f,
.
110.410.494.142
..
104.923.208.999
Ke' toan lrui1ng
_.
104.923.208.999
-
Nlim IrtJ(j'c
39.912.774.7 13
(Ky. hq tell)
Nguyen Hong Tuyen
39.912.774.713
-
NglToi I*p bi~u
/
,lim nllY
24.8 I2.616.794
- - - -31- - - - -32 - khik (40=31-32)
40
---
13. Lqi nhu~n
14. Tong IQi nhu~n ke toan trlr6'c
thue (50=30+40)
15. CPthueTNDN hi~n Mnh
~Chj phI thueTNDN hoan l~i
N3m IrtJ6'c
V1.27
21
22
-
Lliy ke' IlJ llilu nJim de"n cufii IIU)' nay
10
-_.
II. Thu nh~p khac
-12. Chi ph-I khac
f-
24.8 I2.616.794
---
20
10 Lqi nhu~n Ihuan lU h ~t d(>ng
kinh doanh 130=20+(21-22)-(24+25)
.-
NilmlwJ
- --
-
-
19 doanh nghi~p
V1.26
02
4. Gi---5. Lqi nhu~n g. p v€ ban hang va
~lIng cap dich vy (20= 10-11 )
§. Doanh thll ho~t d(mg tai chrnh
7. Chi phf lai chrnh
9. Chi phI quan
-
- --
3. Doanh thu thurln v€ ban hang va
cling cap djch vy (10=01- 02)
-8. Chi phI ban h~ng
V1.25
01
QUYNAY
(125)
210.437.242
1.371.645.536
----
6.701.261.170
] .921.458.426
279.152.761
367.931.264
(355.984.598)
618.480.310
6.054.177.145
1.658.962.714
-
1.211
Nguyen urn
332
M~u s6 B03-DN
T ~ DoAN xANG DAu :VI~T NAM
(Ban himh kern thea QD s6 15/2006/QD-
CONG TY CP xAY LAP III PETROLIMEX
Dja chi: 232 Nguy~n Tit Thanh Phu(yog 13 Qu~n 4
ngay 20/03/2006 clla B9 truemg BTC)
BAo cAo LUlJ CHUYEN TIEN T~
(Theo phmYllg pMp ghin ti~p)
Cho kY hogt ilr}ng titngily 0110112014 ildn 3010912014
.
DVT: Viet Nam DAng
TT
Mas~
CHiTIEU
Nam trmyc
Nam nay
Luu chuy~n ti~n tir hOl,lt dqng kinhdoanh
I.
or
6.701.261.170
1.921.458.426
- Khftu hao tai san c6 dinh
02
4.424.610.391
2.653.313.033
- Cac khoan d\T phong
03
1.432.492.040
- Lai, 16 chenh l~ch 15' gia h6i doai chua th\Ic hi~n
04
174.841.603
-
- Uri, 16 tir ho~t d9ng dAu tu
05
(11.080.011.054)
(286.666.559)
- Chi phi Hii vay
06
1.551.849.924
1.680.310.577
L(1i nhu{in tit HDKD trU'uc thay ita; v8n lU'u
itVng
08
3.205.044.074
5~968.415.477
- Tang, giclm cac khoan phai thu
09
1.978.615.020
10.521.856.332
- Tang, giam hang t6n kho
10
(2.660.752.888)
1.712.530.720
- Tang, giam cac khoan phai tra
11
38.715.893.310
(8.235.409.427)
- Tang, giam chi phi tra tru6'c
12
50.240.314
2.130.319.024
13
(1.551.849.924)
(1.279.554.060)
- Thu~ thu nh~p doanh nghi~p da n9P
14
(2.765.377.076)
(2.114.737.708)
- Ti~n thu khac tir ho~t d9ng kinh doanh
15
777.970.428
1.400.471.220
- Ti~n chi khae tl1 hOlJt d9ng kinh doanh
16
(64.465.505.264)
(484.148.438)
20
(26.715.722.006)
9.619.743.140
1. L(1i nhu{in trU'uc thud
2. Diiu chinh cho cae khoiin
1
3.
1-
~-
--
~.
- Ti~n lai vay da tra
~-
1-----
LU'u chuyJn tiin thuan tit HDKD
"
II. Luu chuyin ti~n tir hOl,lt dqng d~u tu
1.
21
(2.643.476.477)
(425.072.727)
2.
Ti~n thu tir thanh Iy, nhm;mg ban TSCD va
cae TSDH khac
22
3.181.818
380.454.545
3.
Ti~n chi cho vay, mua cae cong C\l nQ' Clla dan
vi khae
23
-
-
4.
Ti~n thu h6i eho vay, ban I~i cac cong e\l nQ'
clla dan vi khac
24
-
-
Ti~n chi dAu tu gop v6n vila don vi kh~c
25
I---
~-
5.
----
."
-
1--
Ti~n thu h6i dAu tu gop v6n vao don vi khac
6.
-
-- - - - -
Ti~n chi de mua sfun, xay d\IDg TSCD va cae
TSDH khae
_
.
-
-.-._-----------,._----_._------------- - --
-_. ,--_.'-.-----.
-
..-.
- ----- ...• ------
-
(49.143.800)
------ 1---
26
_ L __
~
_______.__..... ___._.____
__._______ .... _____._______ .__._
-
__.. ______ ._
__
L--~
~
_______
~
____
~
__
1/2
TT
MasB
C Ii TIEU
Ti~n tim lui eha yay, e6 t(rc va LN dug chia
7.
----
Lll'll clllIyill tiJn tllllan t~r !to(lt drllg ilau tlf
--
-
-
W. Lrru chuy~n ti~n tll Ito:,.t dQng tai cbinh
.
30
1--
-- ----
I--
I~·--
-
--
Ti€n yay ng~n twn, dfti h~n nh~n duQ'c
4. Ti€n chi tra nQ' g6c yay
--
--
-
32
- - - - -----
-
192.904.577
-
Ti€n ehi tra 6n gop eha cae chu sa huu, mua
I~i e6 phi&u ella doanh nghi~p da phcit h~mh
3.
286.666.559
-
3J
------ ---- ---2.
-
--~--
-- ---- --
--
am trU'{rc
(1.277.863.605)
----
Tian thu tir phat hcinh c6 phi6u, nh~n v6n gop
I.
clla chll so' hiIu
J
1.362.43] .054
27
-- -
--
-
am nay
..
33
121.824.865.092
43.752.662.426
34
(96.914.122.480)
(55.704.979.831)
--
-
5.
TiSn chi tnl nq thue tfli ehinh
.35
6.
C6 nlc, Iqi nhu~n da tni cha chll a huu
36
(5.963.571.200)
(1.436.072.350)
40
18.947.171.412
(13.388.389.755)
L~I'U c1ll1y iJl tiJn thut1n til' 110(11 d{Jllg tai
- - chi""
--
Luu chuy~n tien thu~n trong
20+30+40)
Ti~n va tu'o11g dU'o'ng tiin dAu
Anh huang ella thay d6i
t~
-ooi
- ngo~i
.----
ty
ky
TieD va hrO'ng dU'O'ng ti~n cu6i kjr (70 ;::
1~0+60+61)
NgU"lYi I~p bi~u
I
(9.046.414.199)
50
--
-
gia h6i doai quy
-
-
-
--
(50 ;::
ky
-
60
--
(3.575.742.038)
-16.082.492.967
10.084.567.561
-
-
61
-- --
-
70
6.508.825.523
7.036.078.768
K~ toan trU'o'ng
"
-).
Nguyen
Hong Tuycn
Nguy~n Thi Van
Nguy~n
Sum
2/2
T~P DoAN XANG
DAu VI~T NAM
Min s6B 09-DN
CONG TY CP XAY .hAP III PETROLIMEX
(Ban hanh kern thea QD s515120061QD-BTC
Dja chi: 232 Nguy@n Tftt Thanh, P13, Q4, TPHCM
ngay 2010312006 ella BQ tnJiJng BTC)
?
,,'
, . , , , ,
BAN THUYET MINH BAO CAO TAl CHINH
Quy 111/2014
Tltngay 0110112014 dtn ngay 30/0912014
1- D~e di~m ho~t dQng clla doanh nghi~p
1. IDnh thuc sd hfi'u v5n : C6ng ty C6 ph~n
2. LInh vrJc kinh doanh : Xay l~p, thu'ong rn~i, djch Vl}
3. Ngh~mh nghe kinh doanh : Xay l~p cac c6ng trinh phl}c Vl} nganh xang d~u, xay l~p dan dl}ng,
c6ng nghi~p, thuy lQi, du du'ong ... Thu'ong rn~i, di<;h. Vl}.
4. D~c di€rn ho~t d9ng cua DN trong nfun tai chinh c6 anh hu'dng de'n bao cao tai chinh:
'
C6ng ty co van phong C6ng ty va Chi Nhanh
11- Ky ke' ke' toan, ddn vi ti~n t~ sii' dl}ng trong ke'toan
1. Ky ke' toan narn : (b~t dllu til ngay 0110112014 ke't thuc vao ngay 31/12/2014)
2. Don vi tien t~ sti' dl}ng trong ke'toan : Vi~t Narn D6ng
111- Chn'n mlfc
va ehe'dQ ke' toan ap dl}ng
1. Che'd9 ke'toan ap dl}ng : Che'd9 ke' toan Vi~t Narn (Quye't dinh s515/2006/QD-BTC)
2. Tuyen b5 ve vi~c tuan thu chu§'n rnrJc ke'toan va che'd9 ke'toan: C6ng ty ap dl}ng thea lu~t ke'
toan, tuan thu chu§'n rnrJc va che'd9 ke' toan Vi~t Nam d€ so~n thao va trinh bay cac bao cao tai chinh,
3. IDnh thuc ke'toan ap dl}ng : IDnh thuc ke' toan tren may vi tinh
IV- Cae chinh sach ke' toan ap dl}ng
Vi~c l~p Bao cao tai chinh giii'a nien d9 va Bao cao tai chinh nam g§n nhfft cling ap dl}ng m9t
chinh sach ke'toan.
IV.1. N guyen t~c ghi nh~n cac khoan tien va cac khoan tu'ong du'ong tien
- Tien bao g6m tien m~t, tien dang chuy€n va cac khoan tien ky gti'i kh6ng k9 h~n. Cac khoan tu'ong
du'ong tien la cac khoan d§u tu' ngifn h~n kh6ng qua 03 thang co kha nang chuy€ n d6i d~ dang thanh
rn9t lu'
Cae nghi~p Vl} phat sinh b~ng ngQai t~ du'Qc h~ch toan thea ti gia h5i doai vao ngay phat sinh nghi~p
Vl;l. Cac khoan rnl}c tien va c6ng nQ co g5c ngo~i t~ du'Qc chuy€n d6i sang d6ng tien h~ch toan thea ti
gia h5i doai vao ngay cu5i nien d91~p bang can d5i ke'toan. Tfft cii cac khoan chenh l~ch tY gia phat
sinh trong qua trlnh thanh toan ho~c chuy€n d6i vao cu5i nien d9 du'Qc ghi nh~n trong bao cao ke't
qua hOl;lt d9ng kinh doanh trong kyo
IV.2. Nguyen tifc ghi nh~n hang t6n kho :
Thuyel minh bao cao tili ch(nh
TMl-4-l/4
- Nguyen t~c ghi nh~n hang t6n kho : Hang t6n kho du'Qc ghi nh~n thea tht!c t6l nh~p kho va tinh
thea gia g6c. Truong hQp gia tri thu~n co th€ tht!c hi~n du'<;1c tha'p han gia g6c thi phai Hnh thea gia tri
thu~n co th€ tht!c hi~n du'<;1c. Gia g6c hang t6n kho bao g6m : Chi phi mua, chi phi ch~ bi~n va cac chi
phi lien quan trt!c tie'p khac phat sinh d€ co du'Qc hang t6n kho d dja di€m va tfl;lng thai hi~n tl;li.
Chi phi mua hang t6n kho bao g6m: Gia mua, cac lQai thu~ khong du'<;1c hoan ll;li, chi phi v~n chuy6n,
boc x~p bao quan trong qua mnh mua hang va cac chi phi khac co lien quan trt!c tie'p khac co lien
quan trt!c tiep den vi~c mua hang t6n kho. Cac khoan chiet kha'u thu'ong ml;li va giam gia hang mua
do hang mua khong dung quy cach, phifm cha't du'<;1c trit (-) khoi chi phi mua.
- Phu'ong phap tinh gia tri hang t6n kho cu6i ky : xac dinh thea phu'C1ng phap binh quan gia quy~n.
- Phu'ong phap hi,lch toan hang t6n kho : ke khai thu'ang xuyen
- Phu'ong phap l~p dt! phong giam gia hang t6n kho :
+ Cu6i ky ke' taan nam, khi gia tri thuan co th€ tht!c hi~n du'<;1c cua hang t6n kho nho han gia g6c
thi phai l~p dt! phong giam gia hang t6n kho.
+ sO' dt! phong giam gia hang t6n kho du'<;1c l~p la sO' chenh l~ch giua gia g6c cua hang t6n kho Ion
han gia tri thuan co th€ tht!c hi~n du'<;1c cua hang t6n kho.
+ Dt! phong giam gia hang t6n kho du'<;1c tht!c hi~n tren cC1 so titng m~t hang t6n kho. D6i voi djch
VQ cung ca'p do dang, vi~c l~p dt! phong giam gia ha~g t6n kho du'<;1C Hnh thea tUng IOi,li djch vl;) co
muc gia rieng bi~t.
IV.3. Nguyen t~c ghi nh~n va kha'u hao TSCD va ba't dQng san d~u tu':
- Nguyen t~c ghi nh~n TSCD (hii'u hlnh, va hlnh, thue tai chinh) :
Nguyen tac ghi nh~n TSCD hii'u hlnh : du'<;1C xac djnh gia tri ban dau thea nguyen gia. Nguyen gia
la t~an bQ cac chi phi rna doanh nghi~p bo ra d€ co du'<;1C TSCD hii'u hlnh Hnh de'n thai di€m du'a tai
san do van trl;lng thai sa dl;)ng.
- Phu'dng phap kha'u hao TSCD (hii'u hlnh, va hlnh, thue tai chinh) :
Nguyen gia TSCD du'<;1C kha'u hao thea phu'ong phap du'ang thAng trong su6t thai gian hii'u dl;)ng dt!
Hnh cua tai san. Ti l~ kha'u hao TSCD ap dl,mg thea Thong tu s6 : 4512013ffT-BTC ngay 25 thang 04
nam 2013 cua BQ tai chlnh. Thai gian kha'u hao u'oc tinh eho mQt so nhom TS nhu'sau :
· Nha eil'a v~t kie'n true
· May moe thie't bj
05-30 nam
08-10 nam
· Phu'ong ti~n v~n tai
"08-10 nam
· Thie't bj van phong
03-08 nam
IVA. Nguyen tac ghi nh~n va kha'u hao ba't dQng san dau tu'
- Nguyen t~c ghi nh~n ba't dQng san dau tu' : Ba't dQng san dau tu'du'<;1e ghi nh~n thea nguyen gia.
Nguyen gia ba't dQng san dau tit la toan bQ cac chi phi b~ng ti~n ha~c tu'ong du'ong ti~n rna doanh
nghi~p phai bo ra ho~e gia tri h<;1p ly eua cae khoan du'a ra d€ trao d6i nh~m co du'<;1C b§t dQng san dau
tu' Hnh de'n thai di€m mua ho~e xay dt!ng hlnh thanh ba't dQng san d§u tu' do. Nguyen gia cua ba't
dQng san dau tu'baa g6m ell cae chi phi giao djeh lien quan trt!c tie'p ban dau.
- Phu'Cfng phap kha'u hao ba't dQng san dau tu' : B§t dQng san dau tu'du'Qc kha'u hao thea phu'ong phap
duang thAng, thai gian 25 nam.
IV.5. Nguyen t~c ghi nh~n eac khoin'dau tu' tai ehinh.
Thuye't minh bao cao tili chinh
TMI-4-2f4
- Cac khoan dfru til VaG c6ng ty con, c6ng ty lien ke't, v6n gop VaG cd sd kinh doanh d6ng ki€rn smlt :
DilQc ghi nh~n thea s6 ti~n thlfc te'dfru til din cu thea Quye't dinh clla H<)i B6ng Quan Tri.
- Cac khoan dfru til chung khoan ngan h::tn : Ghi nh~n thea thlfC te th€ hi~n b~ng s6 ti~n thlfc te'rnua
•
c6 phfrn clla cac ddn vi rna C6ng ty narn giU.
- Cac khoan dfru til ngan h::tn, dfti h::tn khac : Cac khm'in d§u til chung khoan dai h::tn dilQc ghi nh~n
theo s6 ti~n thlfc te' can cu thea Quyet dinh clla H<)i D6ng Quan Tri.
- Phudng phap l~p dlf phong giarn gia dfru til chung khmln ngan h::tn, dai h::tn : Theo th6ng til
22812009fIT-BTC do B<) Tai Chinh ban hanh ngay 07/12/2009 hilang d~n trich l~p dlfphong
IV.6. Nguyen tac ghi nh~n va v6n hoa cac khoan chi phi di vay.
- Nguyen tac ghi nh~n chi phi di vay : Ti~n Uii vay phat sinh th\fc te trong kyo
- Ty l~ v6n hoa dUQc sii'd\mg d€ xac dinh chi phi di vay dilQC v6n hoa trong ky :
IV.7. Nguyen uie ghi nh~n va v6n hoa cac khoan chi phi khac.
- Chi phi tra trilac : Chi phi phat sinh trong ky nhilng dUQc tinh va phan b6 cho cac ky sau trong dmg
rn¢t nien dQ.
- Chi phi khac :
- Phuong phap phan b6 chi phi tra trl1dc : Chi phi tni trUdc dai h::tn lien quan den c6ng C\l va d\lng C\l
dUQc phan anh ban dfru thea nguyen gia va dUQc phan b6 thea phudng phap duang th~ng vdi thai gian
2 den 3 narn
- Phuong phap va thai gian phan b6lQi the thildng rn::ti :
IV.8. Nguyen tac ghi nh~n chi phi phai tra : DUQC ghi nh~n can cu VaG cac th6ng tin co dilQC VaG thai
di€rn cu6i ky l~p bao eao va cac ildc tinh dlfa tren th6ng ke kinh nghi~rn.
IV.9. Nguyen tac va phudng phap ghi nh~n cae khoan dlfphong phcH trii.
IV.lO. Nguyen t~c ghi nh~n v6n Chll sd hfi'u.
- Nguyen tac ghi nh~n v6n dfru tu clla Chll sCJ hii'll, th~ng du v6n c6 phfrn, v6n khac clla Chll sCJ hfi'u :
Can cu v6n gop thlfc te' clla Chll d§u til.
- Nguyen tac ghi nh~n chenh l~ch danh gia l::ti tai san.
- Nguyen t~c ghi nh~n chenh l~ch ty gia: C6ng ty ap d\lng th6ng til s6l79/2012fIT- BTC do BQ Hli
Chinh ban hanh ngay 2411012012 hudng d~n xii'19 chenh l~ch ty gia h6i doai nhil sau:
+ Trong giai do~ d~u tu xay dvng dS hinh thanh tai san c6 dinh Clla doarth nghi~p mm thanh l~p,
chua di vaG ho~t d<)ng, chenh l~ch ty gia h6i doaiphat sinh khi thanh toancac khoan fiVC ti€n t~ co g6c
ngo~i t~ dS th\Ic hi~n d~u tu xay dvng va chenh l~ch tY gia h6i doai phat sinh khidcip.h gia l~i cac khoan
fiVC ti€n t~ co g6c ngo~ t~ cu6i nam tai chinh duQ'c phan anh luy kS, rieng bi~t tren Bang can d6i kS
toano Khi tai san c6 dinh hoan thanh d~u tu xay dvng dua VaG sir dvng thi chenh l~ch tY gia h6i dom phat
sinh trong giai do~ d~u tu xay dvng (sau khi bll trir s6 chenh l~ch tang va chenh l~ch giam) duQ'c phan
b6 d~ VaG doanh thu ho::tt dong tai chinh ho~c chi phi tai chinh, tho; gian phan bi> kh6ng qua 5 nam kS
tu khi cong trinh dua VaG ho::tt dQng
+ Trong giai do~ san xuAt, kinh doanh, kS ca vi~c d~u tu xay dvng dS hinh thanh tai san c6 dinh
Clla doanh nghi~p dang ho~t d<)ng, chenh l~ch tY gia h6i dmii phat sinh tu cac giao dich bfuIg ngo~ t~ clla
cac khoan fiVC ti€n t~ co g6c ngol;li t~ se duQ'c h~ch toan VaG doanh thu ho~t d<)ng tai chinh ho~c chi phi
tai chinh trong nam tai chinh
+ Khoan chenh l~ch ty gia h6i doai do vi~c danh gia l~i s6 du cu6i ky sau khi biI tm chenh l~ch
tang va chenh l~ch gifun, s6 chenh l~h con l~i duQ'c h~ch toan VaG doanh thu ho~t dQng tai chinh ho~c
chi phi tai chinh trong kY.
Thuye't minh bao cao
lizj
chinh
TMI-4-3/4
- Nguyen dc ghi nh~n IQi nhu~n chua phan ph6i : Can cu vao k€ t qua hO<;lt dQng SXKD trong ky
bao cao.
IV.11. Nguyen tac ghi nh~n doanh thu :
- Doanh thu ban hang: Can cu hang hoa ho~c thanh ph~m hoan thanh dUQc nguai mua xac nh~n va
xua't hoa don cho khach hang. Dga vao gia tIi hoa don xua't ban ghi nh~n doanh thu thea nguyen tac
d5n tich.
- Doanh thu cung ca'p dich vl} : Can cu vao dich Vl} hoan thanh, dUQc nguai mua xac nh~n va xua't
hoa don cho khach hang. Dga vao gia tIi hoa don xua't ban ghi nh~n doanh thu thea nguyen tac d5n
tich.
- Doanh thu hO<;lt dQng tai chinh : Can cu gia'y bao ti~n Uli cua ngan hang, gia'y bao ti~n Uii cua cong
ty cho d6i tUQng vay ti~n, ghi nh~n thea nguyen tac d5n tich.
- Doanh thu hQp d5ng xay dgng: Can cu kh6i IUQng xay lap da dUQC chu dfiu tu cha'p thu~n (thoa
thu~n trong hQp d5ng). Cong ty xua't hoa don va ghi ~h~n doanh thu thea nguyen tae d5n tich. E>6i vdi
doanh thu cua cac don vi trgc thuQc cac cong trlnh do Cong ty ky hQp d5ng giao I<;li cho cac don vi
tr\fc thuQc thgc hi~n khi t6ng hQp doanh thu tren bao cao k€t qua kinh doanh toan Cong ty dUQc IO<;li
trit ph~n doanh thu va gia v6n tuong ung.
IV.12. Nguyen tac va phuong phap ghi nh~n chi pm tai chinh.
- Can cu gia'y bao ti~n Iai ngan hang phat sinh tron"g thang ho~c bao nQ nQi bQ ti~n lai vay giii'a cac
don vi nQi bQ, dUQc ghi nh~n Ia cac khoan chi phi tai chinh trong kY.
IV.13. Nguyen tac va phuong phap ghi nh~n chi phi thu€ T NDN hi~n hanh, thu€ T NDN hoan IC;li.
I"
Nguyen tac ghi nh~n chi phi thue' thu nh~p hi~n hanh : dUQc xac dinh tren co sa thu nh~p chiu
thu€ va thue' sua't thue'TNDN.
-
.
- Nguyen Hlc ghi nh~n chi pm thue' thu nh~p hoan IC;li : dUQc xac dinh tren co sa sO' chenh I~ch tC;lm
thai dUQC kha'u tru, sO' chenh I~ch t<;lm thai chiu thu€ va thu€ sua't TNDN dg tinh se ap dl}ng cho nam
tai san dgoc thu h5i hay nQ phai tra dUQc thanh toan, dga tren cac muc thu€ sua't (va cac Iu~t thue') co
hi~u Igc t<;li ngay ke't thuc nam tai chinh.
IV.I4. Cac nghi~p Vl} dgphong rui ro h6i doai.
IV.15. Cac nguyen tac va phuong phap k€ toan khac.
Thgc hi~n thea Iu~t ke'toan, chu€ n mgc k€ toan va ch€ dQ k€ toan hi~n hanb
Thuye't minh bao cao tiIi chinh
TMl-4-4/4
~
'.
V· Thong tin b6 sung cho cac cac khoan rn1;Jc tflnh bay tfong Bang can d6i k€ toan
Dffil vi tinh : VND
01. Tien
Cu6iky
- Ti~n m~t
- Tien gm ng~n hang
Dau nam
622.237.919
503.667.984
6.409.806.049
9.569.567.823
4.034.800
9.257.160
- Tien dang ehuy~n
6.000.000.000
- cae khoan tUffilg dUffilg tien
CQng:
7.036.078.768
16.082.492.967
Cu6i ky
02. Ole khoan dAu tu tai ehfnh ngl1n h~n
Gi:i trt
S6 hrqng
- cd phieu dAu tu ngl1n h~n
Dau Dam
Gi:i trt
S6 hrqng
2.143.795
32.016.885.400
2.143.022
32.016.885.400
+ C6ng ty CP Dgm PM My
+ Cong ty CP Khoan Dau Khi
+ Cong ty CP Co Di¢n 1..4nh
+ Cong ty CP ChUng Khoan Sai Gon
+ Ngan hill1g Sacomhank
+ Cong ty CP Dau Th~(cVijt Tuimg An
+ C6ng ty CP Vijn Tai Xiing.DI]'u
+ Cong ty CP Vinamilk
500
2.516
1.540
3.500
653
500
2.140
2.430
500
+ Cong ty CP Vitam
+ Cong ty CP Contrexim 2
+ Cong ty CP Xu.dt Nhijp Kha'u Petrolimex
+ C6ng ty CP Xily D,!ng 41
+ TcJp Doan Xiing Dau Vi¢t Nam
+ NH TMCP Xiing Dau Petrolimex (PG Bank)
5.241
40.000.000
222.930.000
86.000.000
270.200.000
20.548.000
59.000.000
81.800.000
88.650.000
. 52.412.000
96.000.000
73.500.000
185.282.900
30.000.000.000
740.562.500
40.000.000
222.930.000
86.000.000
270.200.000
20.548.000
59.000.000
81.800.000
88.650.000
52.412.000
96.000.000
73.500.0(JQ
185.282.900
30.000.000.000
740.562.500
3.000
6.875
17,900
2.000.000
97.000
2.288
1.540
3.500
653
500
2.000
2.025
5.241
3.000
6.875
17.900
2.000.000
97.000
- Tnii phieu dAu tu ngl1n h~n
- DAu tu ngl1n h~n khae
- Dt;t phong giam gia dAu tu ngin h~n
CQng :.
.(348.215.600)
31.668;669.800
(505.114.100)
31511.771300
- Lf do thay ddi dai vai tUng dAu tU/1o~i cd phieu, trai phieu
+ ve s61UQllg:
.Tang 228 e6 phi€u eua C6ng ty CP khoan D~u Khf
.Tang 140 cd phi€u C6ng ty CP v~n tai Xang d~u
.Tang 405 e6 phieu C6ng ty CP Vinamilk
+ ve gia tri: Kh6ng thay ddi
Thuyet minh bao cao tai chfnh
TMS.1-2 -1/2
03. Cae khoan phai thu ng&n h1;ln khae
Cu6iky
Dau flam
- Phai thu ve cd phtfn hoa
- Phai thu ve cd tue va lQi nh~n duge ehia
- Phai thu nguOi lao d(>ng
- Phai thu khae
Ct)ng:
04. Hang t6n kho
16.000.000
2.847.988.568
2.591.580.668
2.863.988.568
2.591.580.668
Cu6iky
Dau nam
- Hang mua di dUOng
- Nguyen li~u,
v~t li~u
- Cong el;l, dl;lng el;l
- Chi phi SXKD db dang
11.452.311.722
12.922.749.896
395.729.452
463.716.326
47.546.730.136
46.314.612.364
5.092.244.757
1.448.383.808
,
64.487.016.067
61.149.462.394
- Thanh ph~m
- Hang hoa
- Hang giri di ban
- Hang hoa kho bao thue
- Hang hoa bat d(>ng san
- DI! phong giam gia hang t6n kho
Cc)ng gia goc himg ton kho :
* Gia tJi ghi sd eua h~mg t6n kho dung de the chap, dm e6 dam bao cae khoan ng phai tra :
kh6ng co
* Qia tJi hoan nh~p dl! phong giam gia hang t6n kho trong nam : kh6ng co
* Cae truOng hgp ho~e sl! ki~n di1n den phai trieh them ho~e hoan nh~p dl! phong giam gia giam
gia hang t6n kho : khong co
05. Thue va cae khoan phai thu Nha nuae
- Thue lNDN n(>p thua
Cu6iky
Dau nam
367.931.264
- Thue nha dat, tien thue dat
- cae khoan phai thu Nha nuae
CQng:
06. Phai thu dai h1;ln n(>i b(>
367.931.264
Cu6i ky
Daunam
Cu6iky
D~u
- Cho yay dai h1;ln n(>i b(>
- Phai thu dai h1;ln n(>i b(> khae
CQng:
07. Phiii thu dai h1;ln khae
flam
- K Yquy , ky euge dai h1;ln
- cae khoan tien nh~n uy thae
- Cho yay kh6ng co Hii
- Phai thu dai h1;ln khae
Ct)ng:
Thuye't minh bao cao tai chinh
TM5.1-7-212
'i'"
08. Tang, giam ali san c6 dinh hfru hlnh
Nha eua, v~t
kie'n trUc
Khmin Ml;le
May mOG, thie't bi
PT v~n tai truy~n
dAn
28.132.174.816
13.899.515.112
Thie't bi dl;lng
Cl;l quan 19
TSCD khac
T6ng cQng
Nguyen ghi TSCD hfru bloh
16.249.402.037
S6 du d
-
- Mua trong nam
498.058.003
- DAu tu XDCB hoan thanh
-
-
- Thanh 19, nhuQUg ban
-
- Giam khac (dieu ehuy~n nlii bli)
56 du ch6i nam
--
\
Ghi trj hao mon luy k€
S6 du d~u nam
- Kha:u hao trong nam
- Chuyen sang BDS dciu tu
- Thanh 19, nhuQl1g ban
- Giam khac
56 du cu6i nam
Gia trj con J~i cua TSCD HH
- T~i ngay dAu nam
- T~i ngay cu6i nam
'.
-
51.451.531
-
16.696.008.509
28.132.174.816
\I
59.605.794.890
54.500.000
-
54.500.000
-
-
31.979.091
-
-
13.899.515.112
522.860.607
498.058.003
-
-
31.979.091
51.451.531
-
824.363.227
60.074.922.271
-
-
3.095.357.880
13.885.263.838
8.332.283.858
341.758.153
132.565.095
25.787.228.824
743.590.850
2.426.893.551
1.070.039.141
45.153.714
53.679.258
4.339.356.514
-
-
-
-
31.979.091
42.104.343
8.099.961
-
-
3.796.844.387
16.304.057.428
-
9.402.322.999
354.932.776
186.244.353
--
-
• 31.979.091
50.204.304
30.044.401.943
13.154.044.157
14.246.910.978
5.567.231.254
158.581.545
691.798.132
33.818.566.066
12.899.164.122
11.828.117.388
4.497.192.113
167.927.831
638.118.874
30.030.520.328
- Ghl tri con 1qi eu6i kY eua TSCD hOO hlllh dfi,dung the eha'p, cam co cae khoan yay :
\
824.363.227
-
-
- Tang khac (di~u chuyen n<>i bli)
- Chuy8n sang BDS dAu ttl
500.339.698
- Nguyen gia TSCD euoi ky GTCL dfi het nhU'ng v~n con sil'dl;lng :
- Nguyen gia TSCD eu6i ky chC1 thanh ly : kh6ng
167.387.797
2.355.551.931
- Cae cam ket v6 viec mua, ban TSCD hOO hlnh co gia tri IOn ehlta thl!e hien : kh6ng
- Cae thay d6i khac v6 TSCD hOO hlnh : kh6ng
Thuye't minh baa cao tai chlnh
TM5.8-1/1
".
09. Tang, giam tai san c6 dinh thue tai chinh
Nh'a Cl1a,
, v~t
Khoan Ml,lc
kie'n truc
May moc, thie't
bi
PTv~n
rai
truy~n dan
Thie't bi dl,mg
cl,l quan 19
TSCD khac
T6ng c¢ng
Nguyen ghl TSCD thue Uii chinh
-
S6 dl1 dau nam
- Thue tai chinh trong nam
- Mua I~i TSCD thue tai chinh
- T::ing khac
- Tni I~i TSCD thue tai chinh
- Giam khac
S6 dl1 cu6i nam
Gbl trj hao mon luy ke
S6 dl1 dau nam
- Khffu hao trong nam
- Mua I~i TSOC: thue tai chinh
- Tang khac
f--
- Tra l~i TSCD thue tai chinh
Giam khac
1---
S6 dl1 cu6i nam
Gifi tri. con lai
. clla TSCD thue Uti chinh.
-
'.
I
[I"
I I
---
-
-
-
-
-
-
-
-
-
--
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- T~i ngay cu6i nam
-
-
-
-
-
-
-
~-
-
-
-
-
----
-
-
- -f - - - - - - - -
-
-
-
-.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
•
* Tien thue phat sinh them du'<;1c ghi nh~n la chi phi trong nam :
* Can cli de xac djnh tien thue phl:lt sinh them:
* Dieu kit$n gia h~n ho~c thue quyen du'<;1c mua tai san:
Thuytt minh baa caa tiii chfnh
,
,
TM5.9-1/1
10- Tang, gitim TSCD vo hlnh
Kho3n m\lc
Nhan hi~u
Phan'm~m
TSCD
dQng dll't
bAng sang cht
hang hoa
may vi Hnh
hlob khac
-
-
-
-
1---.
L........-_
-Tang
_-._-_.khac
__
._--- ..
.~-----
-Thanh 1y, nhu'Qng ban
--------~--~-~--.
-Giam
khac
- _ __ ._--_ _ - - - - - - _ . __
...
..
..
_~._---
So du' cuei nam
f----
Gia trj con I~i clla TSCD vo hlnh
-T~i ngay d§u nam
-T~i ngay cuoi nam
440.000.000
-
-
Gia trj hao mon loy ke'
So du' d§u nam
-Kha'u hao trong nam
vo
Bang quy~n,
Nguyen gia TSCD vo hlnh
So du' d§u nam
-Mua trong nam
-T~o ra tu nQi bQ doanh nghic$p
-Tang do hQp nha't kinh doanh
-Tang khac
-Thanh ly, nhu'Qng ban
f---
-Ghim khac
So du' cuoi nam
---
.
Quy~n sU'
440.000.000
298.527.223
66.000.004
- _.
364.527.227
141.472.777
75.472.773
-
I-----~._-
-
-
-
150.406.049
67.900.000
45.930.000
172.376.049
70.688.992
27.398.458'
29.089.000
68.998.450
79.717.057
103.377.599
T6ng ci}ng
,
-
590.406.049
67.900.000
-.
45.930.000
612.376.049
369.216.215
93.398.462
-
-
29.089.000
433.525.677
221.189.834
178.850.372
* Thuye't minh solic$u va giai trlnh khac :
11- Chi phi xay dljng co ban dd dang:
- Chi phi XDCB dd dang
Trong do : Nhii'ng cong trlnh IOn :
. CT XUCJng cd khi nha be (giai dO{ln 2)
Thuye't minh baa cao tai chinh
Cuoi ky
2.836.156.303 :
2.836.156.303 .
D§u nam
20.983.115
20.983.115
TM5,1O-11-l/1
12- Tang giam ba't d<)ng san dfiu ttt
86 d~u nam
Kho3n m\lc
Nguyen gia btt dQng san dan tu'
-Quy~n sii' dl;lng da't
252.156.600
-
-Nha
252.156.600
Tang trong Giam trong
nam
nam
.
-
-Nha va quyen sii' dl;lng da't
-
-
-Cd sCi h'.l t~ng
-
-
Gia tri hao mon loy ke'
108.427.338
-Quyen sti'dl;lng da't
-
12.607.830
-
.
-
252.156.600
-
121.035.168
-
-Nha va quyen sti'dl;lng da't
-
-
-
-Cd sd h'.l tfing
-
-
-
-
-
-
-
108.427.338
-Nha
Gia tri con l~i BDS d~u ttl
~uy~n sti' dl;lng da't
143.729.262
-Nha
f-------------
-
~ha va quyen sti' dl;lng da't
-Cp so h'.l t~ng
143.729.262
-
12.607.830
86 cu6i nam
- f-~
-
252.156.600
~-
-
-
121.035.168
-
131.121.432
-
131.121.432
-
- Thuye't minh s61i~u va giiH trinh khac : khong
Thuye't minh bao eao tai ehInh
TM5.12-1/l
>to
"
13.
D~u tlt
dai
h~n
khae
'
D~u
Cu6iky
S61uqng
Gia tri
S61uqng
nam
Gia
tr!
a. Dau tu vao e6ng ty con (chi ti~'t eho eel phi€u eua
tUng e6ng ty con)
- Li do thay deli v6i tUng khOlin dau tlt / lo~i eel phi€u
eua e6ng ty con
+ V~ s6 hrqng (d6i v6i eel phi€u)
+ V~ gia tIi
b. Dau tu vao e6ng ty lien doanh, lien k€t (chi tift eho
eel phi€u ella tUng e6ng ty lien doanh, lien ke't)
- Li do thay deli v6i tUng khoan dau tl1 / lo~i eel phie'u
ella e6ng ty lien doanh, lien ka
+ V~ s6ll1qng ( d6i v6i eel phie'u)
+ V~ gia tri
400.000.000
- Cty TNHH TM Xdy Up Di¢n May Thiing Long
400.000.000
e. Dau tl1 dai
h~n
+ NH TMCP Xiing Dau Petrolimex (PG Bank)
+ Cty CP Djch V~t Va ThU'CYng Mqi Petrolimex Lam D6ng
.'
400.000.000
400.000.000
khae
- Dau tl1 eel phi€u :
\
.
5.649.570
58.192.100.000
6.621.328
58.192.100.000
5.584.570
57.542.100.000
6.556.328
57.542.100.000
65.000
650.000.000
65.000
650.000.000'
- Dau tl1 trai phie'u
I
- Dau tu tin phie'u, ky phie'u
- Cho yay dai
h~n
C(>ng:
58.592.100.000
58.592.100.000
- Li do thay deli v6i tUng khoan dau tl1 / lo~i eel phi€u,
trai phi€u
+ V~ soll1qng (d6i v6i eel phieu PGBank): nhl1qng ban 971.758 CP thl10ng ella Ngan hang PG Bank
+ Ve gia tr1: 0
Thuye'l minh bdo cao tai chfnh
..
TM5.13-1/3
h~n
14. Chi phi tni tnr6'c dai
- Chi phi tni tnr6'c
v~
Cu6iky
thue
ho~t
Dfiu nam
dQng TSCD
- Chi phi thanh l~p doanh nghi~p
- Chi phi nghien CtIu co gia tJi 16'n
- Chi phi cho giai do
chu~n ghi nh~n la TSCD vo hlnh
- Chi phi 16'n (ho*c cong Cl,l, dl,mg Cl,l, sua chua
TSCD) phat sinh trong ky dl1qc su dl,mg va ph~n
b6 nhi~u ky
Cc)ng:
15. Yay va nq ngan h~n
3.893.108.132
4.756.863.876
3.893.108.132
4.756.863.876
Cu6iky
Dau nam
27.857.698.061
- Yay t6 chuc tin d\lng
Vay ngan IUlng da'u tu phtit trie;l
6.185.327.384
Vay ngan hang PG hank Sai Gon
21.672.370.677
- Vay ca nh~n va t6 chuc khac
Vay co nhdn tgi VP Cty
Vay co nlllln t~li CN Can Tha
41.826.415.995
44.487.464.865
4.994.550.035
6.346.036.985
800.000.000
400.000.000
390.770.000
Vay ea nhdn tf;li CN Dil N/ing
Vayea nhdn tgi CN HiJ Nfli
Vay ng(}n hgn ngogi t¢ Cong ty VI (Vietnam Inves) (*)
\..
Cc)ng :
4.970.000.000
6.450.000.000
31.061.865.960
30.900.657.880
69.684.114.056
44.487.464.865
(*) Kholm vay Cong ty VI (VIElNAM INVESMENT) FUND IT, P.L thea hqp d6ng ngay
06/09/2011, hqp d6ng dl1qc gia h~n thanh toan den ngay 31/12/2014 thea d~ ngh! cua ben
cho vay.
So ti~n vay : 1.465.528
Thai
h~n
usn wong dl10ng
31.061.865.960
dOng
vay : 03 nam
Uii suat vay : 0%
Tai san dam bao : 2.000.000 c6 phan T~p dOM Xang dffu Vi~t Nam
16. TIme va cac khoan phai nQp nha n116c
- Thue gia tJi gia tang
Cu6i ky
. 126.577.592
- Thue tieu th\l d*c bi~t
- Thue xuat, nh~p kh~u
- TIme thu nh~p doanh nghi~p
- TIme thu nh~p ca nh~n
607.602.600
1.640.808
2~ 118.293.051
50.528.764
77.886.587
- TIlUe tai nguyen
- TIme nha dat va ti~n thue dat
- cae
lo~i
52.090.179
thue khac
- Cae khoan phi, 1~ phi va cac khoan phai nQp khac
Cc)ng :
17. Chi phi phai tra
Thuyer minh baa cao tiii chinh
177.106.356
Cu6iky
2.857.513.225
Dfiunam
TM5.13-20-213
'.
- Trfch tnr6'c chi phi tien lU
.
- Chi phi sua chua 100 TSCD
- Chi phi trong thai gian ngirng kinh doanh
- Phai tra khac (chi phi trich tnr6'c cac CT)
3.638.388.512'
1.803.382.507
C(>ng:
3.638.388.512
1.803.382.507
18. cac khoan phai tra, phai n¢p ng~n h~n khac
- Tai san thua cha giai quy€t
- Kinh phi c6ng doan
- Bao hiem xa h¢i
- Bao hiem y t€
- Bao hiem that nghi~p
- Phai tra c6 tuc cho c6 d6ng
- Nh~n ky CUQ'C, ky qUy ngAn h~n
- Doanh thu chua thl!c hi~n
- Phai tra, phai n¢p khac
C(>ng:
19. Phai tra dai h~n n¢i b¢
- Vay dai h~n n¢i b¢
Cu6iky
D:iu nam
556.965.561
54.296.652
13.178.890
10.448.164
480.192.936
181.231.015
34.161.804
743.032.000
711.032.000
8.917.519.362
8.768.758.182
10.195.253.437
10.295.440.629
19.877.500
Cu6iky
D:iu nam
Cu6iky
D~u
- Phai tra dai h~n n¢i b¢ khac
C(>ng:
1;.
'.
20. Yay va nQ' dai h~n
a. Vay dai h<;m
- Vay dai h~n ngan hang
- Vay cac d6i tuqn.g khac
- Trai phieu phat hanh
b. NQ'dai h<;m
- TIme tai chinh
- N9' dai h~n khac
nam
C(>ng:
Thuyet minh bao cao tili chinh
TM5.13-20-213
"
"'.
- cae khmin n<;1 thue ali ehinh
Nam truae
Nam nay
ThOi han
Wing khOlin thanh
toan tien thue tl~i
chlnh
Trii. tien }ai thue
Tra ng g6c
T6ng khoan thanh
toan tien thue tai
chfnh
Tra tien }ai thue
Tra ngg6c
Tit 01 narn tn1 xu6ng
~Tren 01 narn den 05 narn
Tren 05 narn
I.'
I
Thuyet minh baD caD tai chinh
,
'
TM5,20-1/1
21. Tai san thue thu nh~p hoan ll;li va thue thu nh~p hoan ll;li phai tra
a- Tai san thue thu nh~p hoan ll;li
- Tai san thue thu nh~p hoan ll;li lien quan den
khoan chenh l¢ch tl;lffi thOi dU<;1c khffu tru
- Tai san thue thu nh~p hoan ll;li lien quan den
khoan 16 tinh thue chua sir d\lng
- Tai san thue thu nh~p hoan ll;li lien quan den
khoan l1U dai tinh tinh thue chua sir d\lng
- Khoan hoan nh~p tai san thue thu nh~p hoan ll;li
da dU<;1c ghi nh~n tu cac nam tru6c
- Tai san thue thu nh~p hoan ll;li dU<;1c ghi nh~n tu
cac khoan Chi phi trich tru6c
Tili san thue thu nh~p hoan I~i :
b- TIme thu nh~p hoan ll;li phai tra
Cu6iky
Dffu nam
82.914.363
450.845.627
82.914.363
450.845.627
Cu6iky
Dffu
nam
- Thue thu nh~p hoan ll;li phai tra phat sinh tu cac
khoan chenh l¢ch tl;lm thOi chiu thue
- Khoan hoan nh~p thue thu nh~p hoan ll;li phai tra
da dU<;1c ghi nh~n tu cac nam tru6c.
Thue thu
nh~p
hoan
I~i
Thuyft minh baa caa tai chinh
phai tra:
TM5.21-111
"'-"
22. V 6n chu sa hihI
22.a- Bang d6i ehi€u bi€n d¢ng eua v6n ehu
So du t~i 0110112013
Tang trong nam
- Tang v6n trang nam
tmac
- Phan ph6i
l~ nhu~n
cae quy
Th~ng du von c6
chu sohfru
pMn
V6nkMccua
chu sohfru
50.000.000.000
13.258.140.000
714.471.373
So du 31/12/2013
01/01/2014
Tang trong nam
va
2.609.290.408
5.953.849.564
79.226.947.103
1.343.820.959
672.037.788
7.657.892.3 75
9.673.751.122
.
-
-
-
-
-
-
-
-
-
-
-
-
-
·
·
-
-
5.505.096.575
5.505.096.575
-
-
-
4.005.096.575
4.005.096.575
-
-
-
-
1.500.000.000
1.500.000.000
-
-
-
.'
13.258.140.000
714.471.373
-
-
- Tang v6n trang nam
-
-
- Uii trang nam
-
-
-
cae quy
-
-
-
-
-
-
-
·
cae quy
.
-
-
-
-
-
Gidm trong nam
- PMn ph6i lqi
nhu~n
- Chi tnl cd tuc
So du t~i 30/09/2014
Thuyet minh bao cao tai chfnh
C(mg
-
50.000.000.000
- Danh gia ty gia
LN chua phfln phoi
6.691.195.758
.
nhu~n
tri~n
Quy dl;l' phong
tai chfnh
-
.
- PhAn ph6i lqi
tu phat
·
-
- Chi tnl cd tuc
d~u
·
cae quy
Quy
-
Gidm trong nam
nhu~n
Chenh l¢ch ty
gia hoi doai
-
-
r
i..
V 6'n dAU tu cua
- Danh gia ty gia
- PMn ph6i lqi
sa hiiu
-
- Uii trang nam
-.
50.000.000.000
...
'13.258.140.000
·
714.471.373
1.343.820.959
7.657.892.375
-
7.657.892.375
2.015.858.747
-
-
8.035.016.717
3.281.328.196
8.106.645.364
83.395.601.650
760.595.491
. ,382.894.619
6.054.177.145
7.197.667.255
-
-
-
-
760.595.491
-
672.037.788
-
.
8.795.612.208
-
6.054.177 .145
.
3.664.222.815
6.054.177.145
1.143.490.110
382.894.619
-
-
-
-
-
7.900.329.850
7.900.329.850
1.900.329.850
1.900.329.850
6.000.000.000
6.000.000.000
6.260.492.659
82.692.939.055
TM5.22a-l/l
22.b- Chi tiet von dftu tu clla chu sa hitu
- Von gop ci1a Nha nuac
- Von gop clla cac doi tuqng khac
Dau Dam
Cuoiky
C(mg
15.000.000.000
35.000.000.000
15.000.000.000
35.000.000.000
50.000.000.000
50.000.000.000
* Gia tIi tnii phieu dii chuy~n thanh cd phieu trong nam :
* S6luqng cd phieu quy :
22.c- Cac giao dich ve v6n vm cae Chll sa hitu va philn
Cuoiky
phoi cd tuc, chia lqi nhu~n
- Von dAu tu Clla chu sa hitu
50.000.000.000
+ Von gop
dftu
nam
50.000.000.000
,
+ Von gop tang tTOng nam
+ Von gop giam tTOng nam
+ Von gop cu6i nam
50.000.000.000
- cd tuc lqi nhu~n dii chia :
22.d- cd tuc
- Cd tuc dii c6ng b6 sau ngay ket thuc ky ke toan nam :
+ c6 tuc dii cong b6 tren cd phieu phd thong :
+ c6 tuc dii cong bo tren c6 phieu uu diii :
- c6 tuc Clla c6 phieu uu diii liiy ke chua duqc ghi nh~n :
\...
22.d- c6 phieu
- So luqng cd phieu dang ky phat hanh
- SO luqng cd phieu dii ban ra cong chung
+ c6 phieu ph6 thong
+c6 phieu uu diii
- SO luqng cd phieu duqc mua l~i
+ c6 phieu ph6 thong
+ cd phieu uu diii
- So luqng c6 phi€u dang luu hanh
+ cd phieu ph6 thong
+ cd phieu uu diii
* M¢nh gia cd phieu dang luu h~mh :
Cu6iky
22.e- cae quy clla Doanh nghi¢p
- Quy dAu tu phat tri~n
- Quy d,!phong tai chlnh
- Quy khac thu9c von Chll sa hitu
CQng
* Ml;lc dfch trich l~p va sit dl;lng d.c quy cua doanh
Cu6i ky
Thuyet minh bao cao tai chinh
50.000.000.000
50.000.000.000
50.000.000.000
Dau Dam
5.000.000
5.000.000
5.000.000
5.000.000
10.000
10.000
Dau nam
8.795.612.208
3.664.222.815
714.471.373
8.035.016.717
3.281.328.196
714.471.373
13.174.306.396
12.030.816.286
nghi~p : Theo quy djnh cua Nha nuac
22.g- Thu nh~p va chi phi, liii ho~c 16 duqc ghi nh~n tr'!c tiep vao Von chu
clla cac chuAn mvc ke toan cl;l th~ :
23. Ngu6n kinh phi
- Nguon kinh phi duqc cap tTOng nam
- Chi s'! nghi¢p
- Ngu6n kinh phi con l~i cu6i nam
Dau Dam
Cu6i ky
sa hitu theo quy djnh
Dau nam
TM5.22b-7.34-1I4
24. Tili san thue ngoai :
Cu6i ky
Dau nam
(1) - Gia tr! tai san thue ngoai :
- TSCD thue ngoai: .
- Tai san khac thue ngoai
•
- Nguon kinh phi con ll;li cuoi nam
(2) - T6ng so ti~n thue toi thieu trong tuong 1ai ciia hqp dong thue hO<;it d<,?ng tai san kh6ng hlly
ngang theo cac thai hl;ln
- Tit 01 nam trb xu6ng
- Tren 01 nam den 05 nam
- Tren 05 nam
VI- Thong tin b6 sung cho cac cac kho3n ml;lc trinh bay trong Bao cao ket qua ho~t dQng
san xuat kinh doanh
Nam tmac
Nam nay
25. T6ng doanh thu ban hang va cung cap dich Vl,1 (Mfi
s601)
Trong do:
- Doanh thu ban hang
- Doanh thu cung cap dich Vl,1
- Doanh thu hqp dong xay dJ!I1g (Doi vm doanh
nghi~p co hOl;lt d<,?ng xay Hlp)
+ Doanh thu hqp dong xay dJ!I1g du
!,.,
104.923.208.999
110.410.494.142
14.172.194.471
8.831.934.434
5.952.506.251
8.026.848.625
81.919.080.094
96.431.139.266
81.919.080.094
96.431.139.266
+ T6ng doanh thu liiy k€ clla hqp dong xay dJ!I1g
duqc ghi nh~n den thai diem l~p bao cao tai chinh
26. cac khoan giiim trir doanh thu (Mil s6 02)
- Chiet khau thuong ml;li
- Giam gia hang ban
- Hang ban hi tra l<;ii
- Thu€ GTGT phai n<,?p (PP tIl!C tuyen)
- Thue tieu thl;l d~c bi~t
- Thue xuat khftu
27. Doanh thu thuan ve ban hang va cung dip dieh V!;l
(Mil s610)
Trong do:
- Doanh thu thuc1n trao d6i san phAro hang hoa
- Doanh thu thuc1n trao d6i dich Vl,1
28. Gia von hang ban (Mil s6 11)
- Gia von ella hang hoa dil ban
- Gia von clla thanh ph fun, ban TP dfi ban
- Gia v6n ella dich Vl,1 dii eung cap
- Gia tJi con ll;li, chi phi nhuqng ban, thanh 1:9 clla
BDS dau tu dii ban
- Chi phi kinh doanh bat d<,?ng san dc1u tu
- Hao hl;lt, mat mat h~mg ton kho ~.
- Cae khoan chi phf vuqt dinh mue binh thuang
- DV phong giiim gia hang ton kho
Thuytt minh baD caD tai chlnh
104.923.208.999 .
110.410.494.142
96.091.274.565
8.831.934.434
102.383.645.517
8.026.848.625
94.257.540.675
12.664.119.479
74.843.251.543
6.750.169.653
95.635.891.492
5.669.771.367
83.550.382.078
6.415.738.047
TM5.22b-7.34-214
