Báo cáo tài chính hợp nhất năm 2015 (đã kiểm toán) - Công ty Cổ phần Đầu tư và Phát triển Dự án Hạ tầng Thái Bình Dương

cdNcrv cOpnANoAufltv.q.pnAr rnrnx n{Ax n4 rAxc rnAr nimr Drrm.{c
nAocAo rAr cniNn ngr rvnAroADrIqcxrErvrroAx
Chonim tii chinhn6ttnnicngiry3l thring12nim 2015

ThanhphOUd Chi Minh - Thang03 ndm2016


cONciv c6 psAnoAurUvA pnAr rnrEx DIIIN nl rAxc rnel nirvnDuor'[c

MqcLuc
Trang ..

eAo cAo cuA BANr6Nc cnvr o6c
nAo ceo rnivr roAN DOcLAp

t-2
3

sAo cAo ral cniur HOpNHAroA ouoc rrnu roAN
Bing Cdne6,it6 to6n hgp nh6t

4-5

B6o c6oK6t qui hopt dQngkinh doanhhgrpnhAt

6

B6o c6oLuu chuy6ntidn tQhgp nh6t

7

Thuy6tminh 86o c6otdi chinh hqp nh6t

8-39


c0Nc ry cO pnANoAu rUvA pnAr rnrnx nrlAN nq.rANc rnAr nixn Drtol{c
nAo cAo ctl uN r6Nc crAnno6c
Ban T6ngGi6md6c C6ngty C6 phAnDAutu vd Ph6ttrirSnDU"6nHqt6ng Th6i Binh Ducrngtrinh bdy B5o
c6o ndy cirng v6i 86o c6o tii chinh hqp nh6t dd tluo.c ki6m toan cho n[m tdi chfnh k6t thric ngdy
31/1212015.

cONcrv
c thanh
Cdngty COphAnDdu tu vd Ph6ttri6n Dg rin Ha tdngTh6i BinhDuong (ggi tet li "C6ng ty") ilu-o.
lfp vd ho4tctQngtheo GiAy.chimg.nhfnding ky doanhnghiQpsri OgO:Ot+496
do Sd K6 ho4chvd DAutu
Thanhpn6 Ud Chi Minh c6p 6n diu ngdy27 thing t2 ndm2004vdthay et6inn tnrf 18 ngdy3l thing 12
nim 2014.
TOnC6ngty vitit bIng tiisngnu6c ngodild: PACIFICINFRASTRUCTUREPROJECTDEVELOPMENT
AND INVBSTMENTCORPORATION,t€n vii5ttit Id: PPICORP.
Cdngty hiQndangni€m ytit tai Sd giao dich Chungkho6nThdnhpn5 Ud Chi Minh. Md chimgkhoringiao
dich:PPI
Try sd chinhcriaCdngty t1i3ll2l dudngKha V4n Cdn,phudngHiQpBinh Chdnh,QuflnThri Eric, Thenh
phoud Chi Minh.

Her DoNceuANrRI vA BAr\TONGcIAwro6c
HQi ildng Quf,n tri

6ng PhpmDric TAn
6ngNguy6n Vfl 86o Hoang

6ng PhpmDric Trung
6ng Nguy6nAnh Phuong
6ng E[ng Vdn Phirc
6ng D[ng XudnHirng
6ng Nguy6nThanhHirng

Chfrtich
Thanhvi6n
Thanhvi6n
Thanhvi6n (Mi6n nhiQmngity2711012015)
Thanhvi6n (Mi6n nhiQmngiry29/512015)
Thanhvi€n (86 nhi€m ngity291512015)
Thanhvi6n (Bd nhiQmngiry2711012015)

*i
/

C6cthanhvi6n Ban Tdng Gi6m tl0c COngty dAtti€u hdnhCOngty trong ndm vi d6n ngdy l$p 86o c6o
niy:
Ban T0ng Gi6m d6c

Ban ki6m so6t

OngPhpmDtc Trin
D[ng V[n Phric
lng
OngD[ng XudnHirng
6ng PhpmDric Trung
0ngNguy6nNgsc H0n
6ng Trin Vdn HiAn

OngHd Hfru Khuong

T6ngGi6mddc
Ph6TdngGi6md6c
Ph6T6ngGi6m Ph6T6ngGi6m<1i5c
Ph6T6ngGiSmd5c
Ph6T6ngGi6mdiic
ph6 T6ngGirimd5c (BOnhiQmngdy01/06/2015)

OngHdHiruKhuong
OngBti M4nhHirng
OngNguy6n
MinhGiang
OngTr6nDinhHuy

Trucrng
ban(Mi6nnhipmngiLy301512015)
ngdy30/05/2015)
Truongban(86 nhiQm
Thanhvi6n
Thdnhvi6n (86 nhiQmngiLyl8l7l20l5)

cAc sgxrgNs.r,uNGAvrfr rnuc NAnn
rAr crriNrrTheo nh{n dinh cria Ban T6ng Gi6m ct6c,x6t tr6n nhtng khia.cpnh trgng y6u, kh6ng c6 sU kiQn b6t
thudng ndo xiy ra sau ngiy kh6a sOk6 toan ldm anh hu0ng di5ntinh hinh tii chinh vd hogt ctQngctra
Cdngty cAnthi6t phii didu chinh ho{c trinh biy trdn B5o c5o tdi chinh hqp nh6t cho nlm tii chinh ki5t
thircngdy3l/1212015

{

cdNc ry cO pnAlroAu ruva. pnAr rnrtN n

rANc rnAr nilrH Duor.{c

nAocAo cu.q.
nA.xr6uc cr.q.vr
n6c lrrfr rHEo)
xrtvr roANvrtN
86o c5o tdi chinh hqp nh6t cho n[m tdi chinh k6t thirc ngiy 31 th6ng 12 ndm20l5 dugc kitim to6n b6i
C6ngty TNHH Ki6m to6nCPA VIETNAM - Thdnhvi6n EangKi6m iorin q"O. ,aM"ore Stephens.
TRAcH NHrSM cuA BAN TONG GrAM D6c
RanT6ngGi6m tl6c C6ngty c6 tr6chnhiQmlfp 86o c6otdi chinh hqp nh6tphin 6nh mQt
c6chtruns thuc
vd hqp lf tinh hinh tdi chinh cfing nhu kiit qui hoptdQngkinh doanh vi tinh hinh luu
tic" tE
Cdngty trongndm.TrongviQclfp 86o tai chinh ndy,nan f6ng GiSmrt6cdugcy6u cau"i,uytin
",ia
phai:
o Lua chgnc6cchinhsSchk6 to6nthich hqp vd 6p dpngcdcchinhsdch
<16mQtc6chnh6tqudn;
o Eua ra c6cphrlndoin vd u6c tinh mQtcich hqp lf vn thfn trgng;
' Nfu
nguy€nt',ic
' dsng sai lQchtrong
T ":"
\C l:1".,-tti"h hgrpc6 ctugctudnthri hay k'hQng,c6 nhfrng6p
ycucdn.tlugc
c6ngb6 vd gi6i thichtrongR6oc6otii chinhhqpnh6t[ay ka6ng;

' Thii5tkti, thgc hipn vd duy tri,hQtnongkiem so6tnQibQ-li6nquan
t6i viQclfp vi trinh bdy hqp W c6c
chinh hqp ntrAtd6 86o c6otdi chinhhqp nh6tkhongbi sai s6t trqng y6u te ca oo gi* fan
P6: :6:.1?i
noac0l lou
' Lap 86o c6otdi chinhhqp nh6ttrOnco sd ho4ttlQngli€n tpc tru
truonghqp kt6ng thti choring C6ngty
sCtiiip tqc ho4trtQngkinh doanh.
Ban T6ng Gi6m d6c x6c nhfn ring COngty dd tuen tht c6c y6u cAun6u tren trong viQclfp 86o cfo tdi
chinhhqp nhAt.
d6c C6ngty chiu tr6chnhiQmd6mb6o rangsOs6chk6 to6n du-o.
c ghi ch6pmQtc6chphir
P," dC
lfoF"oi6m
hqp
phin 5nhmQtcSchhgq tinh hinhtdi chinhcriaC6ngty d b6tkli thdi Aiern'nao
ua da_ b6orlng
lV
tdi
chinh
hqp
nhAt
phir
hqrp
v6i
Chuin
myc
k6.todn
Vigi
Nu-,

in6
aO
k6
toran
doanh
nghiQpviQi
-B_uo
Nam"-ug_
hi€n hdnhvd c6cquy tllnh phdplf c6 li6n quand6nviQclip vd trinh bdy 86o c6otai
"fti"nffintrAi.
p.anTongGirimtl6c cyng-chiyn6ch nhiEmitim b6oantodncfroiai s6ncriaC6ngty vd vi vfy
thgc hipn cic

dipn

KY'
? l ?'d\'-'!*m
E

T6ng Gi6md6c,

w,.il**frl3

6c(
'1

lntuI

Kll

,*\

PhpmDftc Tdn
Tdng Gi6m tISc
Thdnhphii Hi Chi Minh, ngdy3t thdng03 ndm 2016

C?

.D
\


qpAN/IETNAM

c6NG TY TNHHKEil ToAN cPA VIETNAM
Try s& chlnh TP. Ha N$i
TAng8, cao 6c VanphdngVG Buitding,
s6 235ttguyanTrdi,Quin ThanhXuAn,Tp. Hd Noi,Vi6.tNam

36: 35I/20 I 6/BCKT-BCTCHN/CPAVIETNAM

r +84{4)37832't2'l
F +84{4) 37832122
E
W htpo://cpavietnam.vn

sAo cAo KrfM roAN Dec LAP
VCgao c6otdi chinhhqp nh6tchondmtdi chinhkt5tthricngiy 31 th6ng12 ndm2015
criaC6ngty C6 phAnDAutu vd Ph6ttri6n DU 6n Hp tdngThSiBinh Duong
Kinh grii:

IIQi ddng Qufln tri vi Ban T6ng Gi6m d6c
C6ngty C5 phAnDAutuvi Phit tri6n Dg 6n H4 tAngThdi Binh Duong

Chringtgi 6n H4 tAngTh6i Binh Ducyng;du-o.clflp ngdy 3l thhng03 nim 2016,tir trang 05 tttin trang39, bao g6m
Bing Cdnd6i ke to6nhqp nhdttpi ngiry3l/1212015,86o c6oK6t qui ho4tttQngkinh doanhhqtpnhdt,86o
c6oLuu chuy6nti6n tQhqp nhdt cho ndm tdi chinh k6t thric ctng ngdy vd Ban Thuy€tminh 86o c6otai
chinhhqp nhdt.
Trdch nhiQmcfraBan T6ng Gi6m tt5c
Ban Tdng Gi6m d5c C6ng ty chlu tr6chnhiQm.vAviQclflp vd trinh bdy trung thuc vd hqp lf 86o c6otdi
chinh hqp nhAtcriaC6ng ty theo ChuAnmuc k6.to6nViOtNam, Ch6 d9 k6 toan doanhnghiQpViQtNam
hiQnhdnhvd ciic quy ttinh ph6ply c6 li€n quandtinvipc.lfp vi trinh biy B5o cfuotiti chinhhqp nhAtvi chiu
tr6chnhipmvCnem so6tnQib0 md Ban T6ng GiSmd6c x6c dinh ld cAnttrilSta6 dim b6o cho viQclip vd
trinh bdy86o c6otdi chfnhhqp nh6tkh6ngc6 sai s6ttrgngy6u do gianlfn ho{c nhAm6n.
Tr6ch nhiQmcria Ki6m tor[nvi6n
Tr6chnhiQmcriachringt6i li dua ra y ki6n vA g6o c6otdi chinhhqrpnh5t dUatr6n k6t qui ciracuQckitim
torin.Chringt6i de tii5nhanhkii5mto6ntheo c6cChuAnmgc ki6m to5nViQtNam. C6c chuAnmgc niy y6u
cAuchirngt6i tu6nthtr chu6nmgc vi c6cquy dinh v6 ttpodrlc nghAnghipp,lflp.k6ho4chvd thgc hign cuQc
ki6mtoSnd6 dptdu-o.
c sg dim b6ohqp ly vOviQclipu 86o c6otdi chinhhqp nhAtcta C6ngty c6 cdnsai s6t
trgngy€uhaykh6ng.
Cdngvigc ki6m to6nbao gdmthUchiQnc6cthri tuc nhim thu thflpc6cbdngchimgki6m to6nvd chcsOtipu
vd.thuy6tminh tr6n B5o c6otdi chinhhqrpnh6t.C6cthri tUc.ki6mto6n dugc lga chgndgatr0n-x6tdo6nctra
ki6m to6nvi€n, bao g6m tl6nh gi6 rui ro c6 sai s6t trgngyi5utrong B6o c6otdi chinh hqp nh6tdo gian lfn
hoic nhAm6n. Khi thUchi€n drinhgi6 c6crui ro ndy,kitim to6nvi€n d6 xem x6t ki6m soritnQib0 criaC6ng
ty li6n quand6n viQclfp vd trinh bdy B6o c6o tdi chinh hqp nh6t trung thyc, hqp $ nhim ttri6t t6 c6c thi
tuc ki6mto6nphi hqp v6i tinh hinh thgc t6, tuy nhi€nkh6ngnhim mgc tlich ctuara f kii5nvCnieu qui cria
ki6m so6tnQib0 cria C6ngty. C6ngviQcki6m to6n cfing bao g6m dhnh gi6 tinh thich hqp cia c6c chinh
s6chk6 to6n

gi6 viQctrinh bdytdngth6 86o c6otdi chinhhqp nh6t.
Chringtdi tin tuOngring c6c bing chimgki6m todnmd chfng t6i dAthu thfp dugc ld dAydri vd thich hqp
ldm co sd chof ki6n ki6m to6ncriachringt6i.
f t i6n cria Ki6m to6n viGn
Theof kitin criachringt6i, 86o c6otdi chinhhqp nh6t"kdmtheotld phdn6nhtrungthgc vd hqp l1i,tr6n c5c
khia cpnhtrgngy6u tinh hinh tdi chinhcta Cdngty.C5 phenDAutu vd Phr[ttri6n DU lnHqtAng Th6i Binh
Duongtpi ngdy31 thring12 ndm2015,cflngnhu ki5tqui hoptt1Qng
kinh doanhvd tinh hinh luu.chuy6nti€n
tQcho nlm tdi chinh ktStthric cirng ngdy, phi hqp v6i Chudnmuc kti todn Vi€t Nam, Ch6<10k6 torin doanh
nehigpViQtNam hiQnhdnhvd c5c quy dinh ph6plj c6 li6n quandtin viQclfp vd trinh bdy 86o c6otdi chinh
hqp nhAt.

An independentmemberfirm of

I\'OOR"E STEPHENS
rem

'#

cl
rt{(
'N

:!,

,rYl
rrA

'=rr

(ui,AnETNAM
vdnrt *nac
B5o c6o tdi chinh hqp nh6t cria C6ng ty cho ndm tdi chinh ktit tlrirc ngiy 3I thfung12 ndm2014ttd ctugc
C6ng ty ki6m tor{n vd ki6m torin vi6n kh6c ki6m todn; B6o c6oki6m to6n dd dugc ph6t hdnh ngity25 thing
3 nim 2015 c6 f kiiin dpng ch6p nhfn toan phdn.

#ii*R

Nguy6nAnh TuAn
Ph6 T6ng Girflmtl6c
S5Ci6yCN DKHN ki6mtodn: 0779-2015-137-l
S5Ci6vCN DKHN kirlmto6n:1806-2015-137-1
GiAy Uy quydns6: I 1/2 0I S/UQ-CPAVIETNAMngdy 05/t 0/20t 5 cfia Chfi tich HDTV
Th3ymatvd dpi diQn
CONG TY TI\HH KIEM TOAN CPA VIETNAM
ThdrnhviGnHing Ki6m todn Qu5c t6 Moore Stephens
Hd NAi,ng6y31 thdng03 ndm2016

'.la

.tfr

,T'

.rH
r0i
:Tl
-4

r.tQ
aa


cOncry c6 pnfuroAunI vA pnAr qrutx n{ ANn4.rAxc rnAr nimr Drlot\c
86o c6otai chfnhhsp nh6tchonim tdi chffi k6t ttrircnedy31 thirrre12nim 2015
Mdu B 0l-DN/HN

BANGcANo6r xf roAx nQr NnLr
Tpi ngdy 31 thang 12nitm20l5

rAr sAN

MS TM

3ut2t20r5
VI\D

A - TAr sANNcANHAN

roo

(100: I 10+120+130+140+150)
I- Ti6n vir cic khoin tucng ttuong tidn
1. Tidn

110 5.1
I 11

II- DAu tu tiri chinh ngin h4n

120

III1.
2.
6.

Cic khoin phii thu ngin h4n
Phii thung6nhpncriakhdchhang
Tri tru6c cho ngudi b6nngin h4n
Phiithungfnhpnkh6c

316.999.902.307

130
1 3 1 5.2
132
t36 5 . 3

IV- Hdrngtdn kho
1. Hdngtdn kho

140

Vl.
2.
3.

150
151

152
1 5 35 . 1 0

Tni sin ngin h4n khic
Chi phi tri tru6c ngannan
Thu6GTGT tluqc kh6uhtr
ThuiSvi c6ckho6nphii thu Nhd nudc

B - TAI SAN DAI HAN
(200= 210+220+240+250+260)
Cic khof,n phf,i thu diri h4n
I
1 . Phdithu dii hpn cria kh6chhang
2 . Tri trudc cho nguli bdn ddi han
6. Phii thu ddi han khSc
7 . Ds phdngphii thu dii hankh6 ddi
II
'-

J.

5.3

t4r

Tiri sin c5 ainn
Tdi sdnc5 elnn hfruhinh
NguyAngid
Gid tri hao mdnlity kd
Tdi sancOAinnvOhinh

NgyAn gid
Gid tri hao mdntily kii

200
2t0
2tl
2t2
216
2t9
220
22r
222
223
227
228
229

5.3
5.4
5.8

84.607.480.751

27.857.O17.893
27.857.017.893

3.784.491.005
3.784.491.005

257.935.001.494

225.765.066.609
18.5s6.423.823
13.6t3.stt.062

s3.267.361.502
26.040.705.762
25.651.240.r10
1.575.41s.630

19.792.425.039
19.792.425.039

15.911.902.382
15.9rr902.382

1r.415.4s7.881

rr.643.725.862
65.424.412
3.557.032.866
8.021.268.584

162.268.744
tI.253.t89.r37
981.42t.4s5.126

5.2

0u0lt20l5
VI\D

800.590.479.029

412.107.302.550
534.211.403.2s8
275.502.833.027
296.460.661.7t9
181.787.008.987 74.133909.409
66.685.118.166
62.624.449.932
(6.660.717.380) (4.2r4.ssg.0s2)
41.147.498.948
36.377.698.948
4s.6s2.255.510
(9.274.ss6.s62)
4.769.800.000
4.769.800.000_

14.700.849.964
9.931.049.964
15.584.870.447
(s.6s3.820.483)
4.769.800.000
4.769.800.000_^

396.387.5t9.144
.519.144_
396.387

36s.291.362.174

365.207.841.083
83. 521.091

IIr. n6t eQngsf,ntliu tu

230
rv. Tii sin dOdang diri h4n
240
l . Chi phf sin xuAt,kinh doanhdd dangdni ha 241 5 . 6
2 . Chi phi xdy dpg co b6ndd dang
242

v.

Ddutu g6p v6n vdo 4. Dp phdngdAutu tdi chinhddi han

6.804.353.953
5.474.658.953
1.829.695.000

VI Tili sin diri h4n kh6c
1. Chi phi hi tru6c ddi han

260
261

2.570.679..523
2.870.679.823

270

t.298.421.357,433

J.

^l

i

.

rONGcQNGrAr sAx
Q70=100+200)

L

s.890.158.768
s.s90.158.768
800.000.000
(so0.ooo.000) (s00.000.000)

250
252 5.7
253
254

Diu tu tiri chinh diri h4n

2. Diu tu vdo cdngty li6n doanh,li6n ki5t

2.600.805.573
2.600.805.573
885.197.959.780

'\
'),
\

rl
\il
../,

2


cONctv cOpnAlqoAu rrtv^q.pnAr rnrtN ngAN n4 rANc rnAr nixn DUor.rG

86o c6otdi chinhhqp nh6tcho nim tdi chinhk6t thricneiv 3l thilns,12n[m 2015

BANGcAN o6r xf roAN Hgp NHAr (ti6ptheo)

MAuB 0l-DN/HN

Tpi ngdy3l th6ngL2 ndm20l5
NGUON V6N

MS TM

A- NqpnArrnA

(300:310+330)
I- Ng ngin h3n
1. PhAitri ngudi b5nng6nfun
2. Ngudi muatri ti6n tru6c ngin h4n
3. Thutivd c5ckhoin phAinQpNhi nu6c
4. Phiitringudi lao dQng
5. Chi phi phii tri ng6nh4n
8. Doanhthu chuathgc hiQnngin hpn
9. Phiitring6nhpnkh6c
10. Vay vd ng thu6tdi chinhngin hpn
12. Qu! khenthudngphirclqi
II- Ng dii h4n
1. Pheitrengudib6ndii h4n
2. Ngudi muatri tiAntru6c dii hgn
3. Chi phi phii tri ddi han
7. Phiitriddihankh6c
8. Vay vd no vd thu6tdi chinhddi han
11. Thurithu nhflphoin l4i phii tri

B- v6N cnir sd HOU
(400= 410+430)
I- V5n chfr s&h&u
1. V6n g6pcriachrisd htu
- C6phiduphii th6ngc6 qttydnbidu qttydt
2. Thflngdu vdn c6 phin
8. Qu! dAutu ph6ttriiSn
11. Lqi nhufn sauthu6chuaphdnphdi

3ur2t20t5
VND

0lt0u20ts
VND

753.243.494.262

548.290.616.728

310
311 5.9
312
313 5.10
314
315 5.11
318 5.r2
319 5 . 1 3
320 5 . 1 4
322

315.986.592.639
21.96s.382.278
391.911.280
13.245.:fr16.746
4.r32.535.728
370.000.000
3.429.468.620
724.164.224
270.666.267.233
1.061.786.s30

362.912.409.137
28.630.788.974
t.736.909.73r
2.234.80r.499
3.097.295.762
68.2r4.615.382

330
331 5.9
332
3335.11
337 5.13
3385.r4
34r
400

437.256.901.623
50.763.933.404
59.612.756.53s
147.484.882.302

185.378.207.591
34.03s.739.527
55.855.917.93s

545.177.863.171

336.907.343.052

410 5.15

4tr

545.177.863.171
482.906.290.000

336.907.343.052
250.490.530.000

4Ila

482.906.290.000

250.490.s30.000i\

s22.ts7.tr4
256.816.672.945
1.659.167.730

2r.053.s74.848 23.942.964.300
158.300.870.188
40.884.346

7r.543.58s.829-

412
418
421

22.4r0.3r3.978
32.802.785.542

34.773.603.651
):
22.410.313.978/,.{)
29.232.89s.423

- LNSTchra PP Ifry ni aiin cuiii ki tru6c

42la

3.979.016.s75

6.3rs.695.sr4

- LNSTchuaphdnphdi ki nay

42Ib

28.823.768.967

II- Ngudnkinh phi vir quf khic

roNG cgNG NGUoNV6N
(430:300+400)
Nguoi l$p

PhSmThi Lan Huong

7.0s8.473.65r

22.917.199.909

430
440

1.298.421.357.433

ffi

885.197.959.780
03 ndm2016

Pham DrfrcTffn


cONcrv cOpnANnAu rrlvA pnAr rmtx DUANn4 rAlvc rrrlir ninn Duolvc

B5oc6otdi chinhhqp nh6tcho n6mtii chinhkiStthricneiv 3l thins 12 ndm20l5

Mdu B 02-DN^{N

nAo cAo xrr euA Ho+r D9NGKrNHDoANHHgp NHAr
Cho nim tii chinhk6t thircngdy31 th6ng12 ndmZ0l5

cni rrtu

MS TM

1.
2.

3.

01 5.16
02
l0

439.297.779.140 352.734.820.23r
439.297.779.t40

352.734.820.23r

1l 5.17
20

380.404.4s3.937
58.893.325.203

309.149.429.915
43.58s.390.316

4.
5.
6.
7.
8.
9.
10.
11.
12.
13.

14.

Doanhthubin hdngvdcungc6pdichvp
C5ckhoin gi6mtrir doanhthu
Doanhthu thudnvAb6nhing
vd cungc6pdichvp (10: 0l-02)
Gi6 vtin hdngbr[n
Lgi nhugngQpvd b6n hing vi cungc6p
dich vg (20= 10-11)
Doanhthu hoptdQngtdi chinh
Chi phi tdi chinh
Trongd6: Chi phi ldi vay
Ld trongC6ngty li6n doanh,li6n ktit
Chi phi b5nhdng
Chi phf quin l1idoanhnehi€p
Lgi nhufn thuin tir hogt rtQngkinh
doanh {30 = 20+(21-22)-Q4+25)l
Thu nh{p kh6c
Chi phi ktr6c
Lgt nhugn khrflc
(40= 3l-32)

2t
22
23
24
2s
26
30

,n

21. Lf,icobin tr6n c6 phi6u

5.20
5.21

3l
32

15. T6ng tgi nhugnk6 to6n tru6c thu6
(50= 30+40)
16. Chi phi thuii TNDN hi€n hdnh
17. Chi phi thu6TNDN hodnl4i
18 Lgi nhu$nsauthu6 thu nh$p doanh
nghiQp(60= 50-51-52)
19. Lgi nhugnsauthu6 Cdngty m9
Lgi nhufn sauthu6 criac6 d6ng
khdngki6m sodt

5.18
5.19

Nim 2015
VNI)

Nim 2014
\rND

81.987.342

7.810.918.316
7.810.918.316
(e8.200.e67)
63.1s0.000
t3.798.557.204
37.204.486.058

t27.044.343
7.145.556.764
7.145.556.764
(3e.492.30e)
402.753.455
11.973.286.824
24.151.345.307

219.223.950
1.273.786.165

40 5.22

1.020.926.446
(r.0s4.s62.21s) (r.020.926.446)

50

36.149.923.843

51 5.23
52
60

7.285.270.530
40.884.346
28.823.768.967

22.917.199.909

6l

28.823.768.967

22.917.199.909

23.130.418.861
213.218.952

62

70 5.24

854

rhanhphdni Chi

1,220

I thdng03ndm2016

,4;'*!

Nguoi l$p

Y'c,trltsl

i({4itfi\f;i
U:;I.H
h4m Thi Lan Huong

TAThi ThniyHn
7

Ph4mDrircTdn

,a

v

N
q


cONcrv co puANoAu ru vA pnAr rnrtN D[t ANH4 rANc rnAr nimr Drtor.{c

86o c5otdi chinhhqp nh6tchon6mtii chinhk6t thricngiy 3l th6ns 12 nilrn2015

nAo cAo LuU cHrrynNrrtn rr.0Hgp xnAr

cni rrf,u

Mdu B O3-DN/HN

(Theophrong phdp gidn tidpl
Chondmtii chinhk6tthircngiy:t tnang12 nhm20t5
MS
Nim 2015

I. Luu chuy6nti6n thuAntt hogtrlQngkinh doanh
1. Lqi nhupntru6c thud
2. Diiu chinhchocdckhodn:
- Kh6uhaotii sancd einnvd BDSDT
- C6ckhoandy phdng
- LAi tir hoqtdQngdAutu
- Chi phi ldi vay
3. Lqi nhuQntit HDKD trmfc thayAfi vdn tru tlQng
- Bi6ndQngc6ckhoanphAithu
- Bii5ndQnghangtdn kho
- Bi6ndgngc6ckhoin phii tri
- Ting/gi6mchi phi tri trudc
- Ti6nldi vaydii tri
- Thl6 thu nh{p doanhnghiQp<16
nQp
- Ti6nchi kh6cchoho4tttQngkinh doanh
Lnu chuydnfiin thudnfir hogttlQngkinh doanh
Lu-uchuy6nti6n tir hogtrtQngttiu tu
Ti6nchi tli muasim, xdydyngTSCDvi c6cTSDHkh6c
Ti6nthutir thanhlf, nhuqngb6nTSCDvi c6cTSDHkh6c
Tidnchi dAutu g6pv6nvdottonvikt6c
Tidnthul6i chovay,c6 tfc vd lgi nhufntluqcchia
Lna chuydndin thudnth hogtilQngildu tr
Luu chuy6nti6n tt hogtrlQngtii chinh

TiAnthutu ph6thdnhc6 phi6u,nhgnv6ng6pcriaCSH
Ti6nthu tt tli vay
TiAnchitri ng g6cvay
Luu chuydnfiin thudnfir hogtilfng tdichtnh
Luu chuy6ntiAnthuAntrong ki (50= 20+30+40)
Tidn vi tu'crngtluongtiAntIAuki
TiAnvi tuong duongti6n cu6i ky (70= 50+60+61)

Nguoil$p

NIm 2014
\rNT)

01

36.149.923.843 23.130.418.86r

02
03
0s
06
08
09
l0
ll
t2
14
ls
r7
20

3.620.736.079
1.489.882.034
2.446.159.328 4.214.558.052
16.2t3.62s
940.842.428
7.810.918.316 7.t45.556.764
50.043.951,19r 36.921.258.139
(329.05s.0s6.4s9)
(20s.s44.446.619)
(35.060.200.718) 88.51
1.020.878
82.425.888.927 35.796.227.983
(204.449.838) (r.s97.3r0.474)
(7.810.918.316)(22.05e.s
17.850)
(s91.656.888) (5.090.6e3.863)
(831.431.200)
(241.083.873.301)(73.063.461.806)

2r
22
2s
27
30

(16.824.370.800) (3.927.792.7ss)
477.272.727
(1.029.6e5.000)
81.987.342

87.552.034
(17.772.078.4s8) (3.362.967.994)

3l
33
34
40
50
60
70

182.321.600.000 101.733.500.00b
308.797.600524
r00.024.980.339
(208.r90.72r.877) (r3r.96r.r90.647)
282.928.478.647
69.797.289.692

rhanhphAUACht
K6 toin tru0ng

24.072.526.888
3.784.491.005
27.8J7.017.893

(6.629.140.108)
r0.413.63r.113
3.784.491.005

luing 03 ndm2016

dL
Ph4mThi Lan Huong

L

TOThi Th{y Hir

PhSmDrfrcTin

4,
{i{

I

Kfd
PA

q


c0Nc ry c6 pnAx oAu rU vA pnAr rnrtx utl ANH4 rAxc rnAr nixn DTIONG
86o c6o tdi chinh hgp nh6t cho ndm tii chinh k6t thirc ngdy 3l thang 12 n[m 2015

rnwfr

Mrr\HsAo cAo rAr cnirvnHqpNHAr

1.

rn0xc rnsKHAreuAr

1.1

Hinh thfrc sOhiiu v6n

vrSug O9-DN/HN

C6ngty C6 phAnDdu tu vd Ph6ttri€n Du 5n Ha tAngTh6i Binh Duong (ggi tft h "C6ngty") duoc
thanh lflp vd hopt rlQngtheo GiAy chungnhfn dnngky doanhnghiQps6 OlOg0t+496do S0 K6
ho4chui pi,, tu Thnnh phOnO ini ruin-nc6p Hn ddu ngdy 27 thing 72 ne^ 2004vd thay d6i 6n
thr?18ngdy31 thing12nfum2014.
TOn C6ng ty vii5t bing ti6ng nudc ngoii ld: PACIFIC INFRASTRUCTURE PROJECT
DEVELOPMENTAND INVESTMENTCORPORATION,t6n vii5tt6t N: PPI CORP.
d6ng.
V6n didulQciraCOngty h 260.000.000.000
Cdng ty hiQntlang ni6m y6t tpi S& giao dich Chungkho6nThdnhpn5 UO Chi Minh. Md chring
kho6ngiaod!ch:PPI
Try s0 chinh cria COngty t1i 3ll2l Kha Vpn C0n, PhudngHiQp Binh Chrlnh,Qu6n Thri Dric,
Thanhpn5 nd chi Minh.
1,2

Ngirnh ngtrdtintr doanh vdrho4t ttQngchinh
Khai th6c dit, citt,s6i, d6t s6! NuOitrdngthiry sin bii5n;Nudi tr6ng thiry sannQiquan_thriy
sin vd c6c sin phAmtt thriy s6n(khdnghoptdQngtai tru s0); SAnxu6t thric 5n gia sric,
gia cAmvi thriy sdn(khdngho4tdQngtai trU so); SanxuAtplasticvd cao su t6ng hqp dpngnguy€n
sinh.Chi ti6t: sin xu6t caosut6ng hqp dangnguy6nsinh(khdnghoptdQngtai tru sd); Sanxu6tsAn
phAmkh6c tt cao su (kh6ng hoat dQngtai tru sd); B6n bu6n chuy6ndoanhkh6c chua tlugc phdn
vdo ddu.Chi ti6t br[nbu6ncao su nguydnliQu.Mua b6n vflt tu thitit bi phugvg ngdn! giaoth6ng

vfln tii; B6n budnndng,l0m sin nguy6nliQu(tru 96, tre, nrla)vd dQngvflt s6ng.Chi ti6t: b6nbu6n
th6c,ng6vi c6clopi hpt ngfl c5c kh6c,s6ncri, sin ht. BAnbu6nthrlc [n vd nguy€nliQulim thrlc [n
cho gia sric,gia cAmvi thriy sin (k'tr6nghoatdQngtai tru sd); Bin bu6n gpo (khdngho4t dQngtpi
tru sd); Brin bu6nthgc phAm.Chi tii5t b6nbu6nthit vi cic sin phAmtt th!t, thriy sAn,rau,qu6,.cd
ph6,chd,hpt didu,hat ti6u. B6n budntluhng,sfravd.nguy6nligu ldm thrlc dn c\o gia sric,gia cAm
vi lhriy sin (kh6ngho4tdQngtai try sd);B6nbu6ntl6 u6ng.Chi ti6t: b6nbudndOu6ngc6 c6n; Sin
xu6t xe d4pvd xe cho ngudi tan tat. Chi ti6t sanxu6txe ilap-(khdnghoptttQngtai trp so); Sin xuAt
d6 ddndgng(kh6nghoptttQngtai tr:Usd);HoattlQngki€n truc vi tu vdn k! thu4tc6 li6n quan.
Chi ti6t quanV du 6n i6ng trinh dAutu'xay dyng; ririirehiQm v{t lipu, ki6m tra ch'6tluqng iOng
trinh kh6ngdo c6ngty thi c6ng.Gi6ms6tthi cdngxdy dgngc6ngtrinh giaoth6ng(ciu, duongbQ).
fnitit tti ki6n trirc c6ngtrinh. fhi6t te quy ho4chchi ti6t xdy dpg; Ban 16luong thgc, thyc phdm,
dii ui5ng,
thudc16,thuSclio chi6mty trqng l6n trong c6ccrlahing kinh doanht6ng hqp (thUchign
-einn
quytit
64/20091QD-UBNDngdy 3l/712009 vd Quytit rtinh 7912009/QE-UBNDngay
17ll0/2009criaUBNDTP vAph6duyQtquy hopchkinh doanhn6ngsin, thgc phAmtr6n tlia bqt fp.
HCM); B6n 16thpc phAmtrong c6ccrlahdngchuydndoanh.Chi ti6t b6n 16thit vi c6csin phqo tit
thit, thriy sdn,rau, qu6,tludrng,sta vi cfc sin phAmsfa, bdnhmut, kgo vi c6c sin phdmch6bi6n tu
ngfi c5c, bQt,tinh b6t t ongi6c. cria hangchuy6ndoanh(thUchign theo quy6t dinh 64l2009/QDngiry l7ll0/2009 criaUBNDTP vOph6
vi Quy6t dinh 7912009/9D-UBND
UBND ngiy 311712009
duyQtquy hoachkinh doanhn6ng sin, thyc phdmtr6n dia ban Tp. HCM); B6n 16hdngmay m[c,
giiy d6p,hangda vi gi6 da trong c6ccta hdngchuy6ndoanh;B6n 16thu6c,dpngclry t6, mlphdm
va uAtphAmv9 sinh trong c6c crlahdngchuy6ndoanh.Chi ti6t brtnle dgng cg y t6, ry} phAmvi
vat phAmvq sinh; B6n 16it6 ut5ngtrong c6c cria hing chuy6ndoanh;Kinh doanhb6t d.Qngsin,
quy6nsri dgngd6tthuQcchrisd htu, chtrsrl dgnghoic ctithu6.Chi ti6t: kinh doanhnhd.DAu.tuxdy
dyng sd ha tangkhu ddn cu, khu cdngnghiQp,khu d6 thi; Tu v6n,m6i gi6i, d6ugi6 b6t dQng
"o gi6 quy€nsri dgnge6t.Ctri ti6t: dinh gi6,tu v6n,m6i gi6i, quing c6o,dAugi6, quin l;f bdt

sin, d6u
tlQngsdn.Sdngiaodich b6t dQngsin; HoptdQngdich vu h5 trq kh6cli6n quantl6nvqntii. Chi ti6t:
hoptttQngtai try s0); Dich vlrin ui5ngkh6c(khdnghoatitQngtai hu sd); fai V du lich; Di6u hanh
tour du lich; Dich vu hd trg li€n quan di5n quing b6 vd t6 chrlc tour du lieh;

il
lN(

.ilI
irl:

'/ll

'=Al
:t!!


cONcry co pnAx oAu rrlva. pnAr rnrfN DUANn4 rANc rnAr nixn Drtor.{c

86o c6otdi chinhhgp nhAtcho nim tii chinhki5tthtc ngdy3 1 th6ng12nim 20I 5

TIITIYTTMINII nAO CAO rAr CrriTTTHgP NHAT (TITP THEO)

Mdu B 09-DN/HN

Gia c6ngco khi. Xrl lf vd trSngphrikim loai. Chi tii5t gia cdngco khi (khdnghoptdQngtai tru s&);
B6n bu$n vf,t liQu,thi6t bi hp dat kh6ctrong x0y dgng.Chi ti6t: mua bin vflt liQuxdy dgng; Sin
xu6t v6t lipu xay dung tu d5t set.Chi titit: sanxu6t vOtliQuxdy dpg (kh6ng hopt tlQngtai tru s0);
Xdy dpng c6ng trinh-clucrngsit vd tludng b0. chi titit: xdy dpg c6c c6ng trinh giao th6ng; Xdy

dpg c6ngtrinh k! thuft ddn dpngkh6c.Chi ti6t: xdy dgng cic c6ngtrinh c6ngnghiOp,ddndUng;
X0y dpgc6ng trinh c6ngich. Chi ti6t xdy dlmg c6cc6ngtrinh thriy lgi, thi6t bi. Chi ti6t: srlachta thiistbi thi cdng(trir gia cdngco khi, t6i ch6ph6thii, xi ma di€n tai tru
s0);86o du0ngvi sta chta m6 t6, xe m5y.Chi titit: sriachfa PhuongtiQnxe m6y (tru gia cdngco
khi, t6i ch6phtithii, xi mp clipntAi trU sd);Tr6nglira;Tr6ngng6 vd cAyluong thgc c6 hatkh6c.Chi
tiiSt trdngchy luong thgc c6 hd; {rdng iau, ttfluc6cloai vd trdng hoa,cAycinh. Chi ti6t trdngrau,
dfu, hoa,cdy cinh, cAy6n qui; Tr6ngnmg vd chlm s6crimg; Khai thilc 96./.
Ho4t dQngchinh trong n[m ld dAutu xdy dpg co sd hp tdng khu ddn cu, khu c6ng nghiQp,khu tl6
thi, quanlf bdt ttQngsin, muab6nvflt liQuxdy dgng.
1.3.

CAutrric doanhnghiQp
Tpi ngiy 3IlIzlzOIs,COng ty c6 c6cc6ngty convd c6ngty li6n k6t nhu sau:
Hoqt ilQngchinh

TitQ
biGu
quy6t

Quan$ dU6n BT

99,$yo

C0ngty con
- C6ngty C6 phAnBT Tht Thrla-BinhThenh

Cdngty li6n k6t
-C9ng ty COphanDAutu & Ph6ttri6n Ha ting Kinh Xdy d1mg,kinh doanhBES
Blc
-C6ngty C6 phAnXdy dpg Cdngtrinh CrluLong

Xdy d1mg,kinh doanhBDS
-C6ngty C6 phAnXNKN6ng sdnTh6i Binh Duong
Kinh doanh ndng s&n xu6t
khAu
.

1.4.

49%
30%
45%

Tuy6n U5vd Xna nilng so sinh th0ng tin tr€n B6o c6otii chinh hgp nhAt

:E

.j;
'l

il

huongddn
banhanhThong-tus6 ZOOTZOVITT/BTC
Ngdy 22 thhng12 nLm2}I4,BO Tdi chinh116
Ctr6-AO
f6 toan doanhnghiQp.Th6ngtu ndy thay thti cho Chl5dOk6 torendoanhnehiQpban hanh
ngiy 201312006
criaBQtrudng B0 Tei chinhvd Th6ngtu s6
theoQuyi5tttlnh s5 15/2006/QD-BTC
24412009TT-BTCngiry3lll2l2O09 criago Tdi chinh.Th6ngtu s5 200/20]4TTBTC 6p dsng cho

nim tdi chinhbit dAuhoflcsaungdy llll2}I5.
De
Congty d6 6p dpngc6chudngddncta Th6ngtu s5 200/20l lTTlBTCk6 tir ngiy 01/01/2015.
phdn
ho[c
lpi
biy
ty
de
trinh
du-o.
c,
c6ng
th6ng tin tr6n 86o c5o tdi ch(nh hqp nh6t c6 th6 so s6nh
c so4nlip dtla tr6n
loai lai mQts5 nQidungtr6n 86o c6otdi chinhhqrpnh6tcringlcj'ndm 2014(etucr.
Quy6tttw6t minh 6.4),do d6 c6cth6ngtin va s5 HQukti toantrinh biy tr6n 86o c6otdi chinhhqp nh6tld
c6 th6 so s6nhtlugc do cti dugc tinh to6nvd hinh bdy nhAtquin.

NAMrAr cnir.nr,DoI{vI TItN Tp sItD\rNGTRoNGrE roAN
Nim tiri chinh
NAmtai chinhcrhaCOngty Uit eiu tu ngdy01thring01 vd kistthfc vdongdy31 th6ng12hangnlm.
Eon v! tidn tQsfr dgng trong k6 to6n
86o c6otii chinhhqp nh6tkdmtheotlugctrinh bdybAngD6ngViQtNam (VND).

t0

,,!l

iil

'g


cONcrv cOpnANoAuru vA puAr rnrtx url ANnq.rANc rnAr nirrrsDUor.[c
B6o c6otdi chinhhsp nh6tchonim tdi chinht6t *rfc neiv 31 thdne12 ndm20l5

TrrrryfT Mrr\HnAo cAo rAr cnixn Hgp NHArGrfp rHEo)
3.

Mlu B 09-DN/HN

crruANMrIc vA cnf oo xt ToANApnuvc
cn6 a6 kii toin 6p dsng
Cdngty 6p dgng Ch6 dOK6 to6n DoanhnghiQpViQtNam tlugc ban hdnhkdm theo Th6ngtu si5
200/20|4|TT-BTCngiry22thingl2ndm20I4 do 86 Tdi chinhbanhanh.
Tuy6n td vd vigc tufln thri ChuAnmgc k6 toin vi Ch6 .IO|<6toin
Ban Gi6mC6ngty demb6oddtu6nthri dAydri c6cChu6nmuc ki5torinViQtNamvd Ch6dOk6
torindoanhnghiQpViet Nam di dugc ban hanhvi c6 hipu luc li€n quand6nviQclfp ve trinh bdy
B6o c6otdi chinhhqp nh6tchondmtdi chinhktit thric ngity3I/12/2015.

4.

cAc cnir.nrsAcnrn roANAr oqNc
Co sOlfp Bdo c6otiri chinh hgp nhit
86o c6otdi chinh hqtpnh6tkdm theodu-o.
c trinh bdy bing D6ng ViQtNam (VND), theonguy€nlic
gi5 g5c vi phir hqp vdi c6cChuAnmgc k6 to6nVi-etNam, ctr6 eOk6 to6n doanhnghiQpvilt wurn

hi-enhdnhvd cdc quy dinh ph6plj c6 li€n quand6n viQclflp vd trinh bdy 86o c6o tdi chinh hqp
nh6t.
Co sOhgp nhft b6o c6o tdrichinh
86o c6otdi chinh hqp nh6t hqp nh6t86o c6otii chinh cria C6ng ty vd B6o c6o tdi chinh cria c6c
c6ngty do C6ngty ki6m soit (c6cc6ngty con) dugc lfp cho nlm tdi chinh k6t thric ngdy3l th6ng
12 ndm2015.ViQcki6m so6tndy il4t dugc khi CQngty c6 khi nlng ki6m so6tc6c chinh sich tii
chinh vd hopt dQngcria c6c c6ngty nhfn diiu tu nhim thu du-o.
c lqi ich tu hopt tlQngcria c6c c6ngty
ndy.
K6t qui ho4t ctQngkinh doanhcria c6c cdngty con dugc mua lgi ho[c b6n bdy trong B6o c6o K6t qui ho4t dQngkinh doanhhqp nhAttu ngdy mua hoflc cho d6n ngiy brln
khoandAutu d cdngty con tl6.
Trong}.uctnghqp cAnthi.st,860 c6o tai chinh criac6c c6ng ty con.du-o.
c ctiduchinh dr5c6c chfnh
s6chk6 to6ndu-o.
c 6p dgngtpi C6ngty vd c6cc6ngty con khdcld gi5ngnhau.
fht citc6cnghiQpvp vd sti du gifrac6cc6ngty trong cirngtflp doin du-o.
c loai bd khi hqrpnh6tg6o
c6otii chinh.
Lqi ich cfrac6 tt6ngkh6ngkirSmso6ttrongtdi s6nthuAncfrac6ngty con hqp nh6tdu-o;c
x6c ttinh ld
mQtchi ti6u trong phdnv6n cht sd htu cta cOd6ngcria c6-ngty mg. Lgi ich criacOtl6ng khdng
ki6m so6tbao gdm gi6 tri c6c lgi ich criacOd6ngthOngki6m so6tt4i ngdy hqp nh6t kinh doan[
ban kh6ngkirSmso6t
trong sg bii5ndQngcriatdng v6n chri sohfru k€ ttr ngdyhqp nh6tkinh doanh.Cac ruroan15tuong
img voi ph6nvdn cria cOil6ng kh6ngki6m so5tvugt qui ptrAnv6,ncria hg trong t6ng vi5nchri sd
hfru criac6ngty con dugc tinh gi6mvdo phAnlcyiich criaC6ngty tru khi cOd6ngkh6ngkiiSmso6t
c6 nghiavp ring buQcvd c6 khi ndngbir depkhoan15d6.
Hqp nhft kinh doanh

Tdi sdn,c6ngng vdc6ng ng tidm tang cta c6ngty con du-o.
c x6c dinh theo gi6 tri hqp lf tpi ngdy
muac6ngty con. Bat ki khoin php hQi ndo gita gi6 mua vd t6ng gi6 tri hqp ry criatdi sin tlugc
muadugc ghi nhdnb lqi th6 kinh doanh.n6t hj Bho* thi6u hpt ndo gita gi6 muavd tiSngei6 tri
hsp ry cria tai sin ducv.
c mua du-o.
c ghi nhfn vdo ki5tqui hopt dQngkinh doanhcria kj, k6 todn phdt
sinhhoptdQngmuac6ngty con.

ll

.\
;\
tl
'l

.iil

'4
z


cONcrv c6 pnAxoAurrlva pnAr rnrfn oUAlvru rAxc rnAr siNHDrlor.{c
86o c6otdi chfnhhsp nh6tcho nim tdi chinht6t ilrtrcnsiv 31 thins,l2ndm 2015

THTIYfT MII\IH gAO CAO TAI CHiI\H rrgr mrAr lrrfr

4.

TIIEO)

M6uB Og-DN/HN

cAc cnir.il{ sAcn xt roAN Ar nqxc lrrrr rHEo)
Nguy6ntic ghi nh$n tidn vdrc6c khoin tuong ttwrng tidn
Tidn:Bao g6mTidn m[t. TiAngfri ngdnhdng
Ti6n m[t, TiAngui ngdnhangc ghi nhfn tr6n co sd thlrc t6 phhtsinhthu-chi.
Nguy6ntic k6 tofn c6c khofln ttiu tu tiri chinh
C6ckhoandAutu vdo c6ngty con.cdngtv li6n doanhli6n k6t vd etAutu kh6c
. Eiu tu vdo c6ngty con:C6ckhoantfAutu vdo cic c6ngty con md c6ngty nim quyAnki6m so6t
ducy.
c trinh biy theo phuongph6pgi6 gi5ctr6n 86o c6otdi chinh hqp nh6t.
C6c khoin phdn ph6i lqi nhuanmd C6ng ty nhfln c tir s5 lqi nhu6n lfiy kti cta c6c c6ng ty
con saungdy COngty nim quyAnki6m so6ttrong n6m cta C6ng ty. Chckhoin phdnphdi kh6c ttu-o.
c xem nhu phAnthu hdi cackhoandAutu
vd du-o.
c trir vdo gi|tri. Ddu tu vio c6ngty li6n k6t, [6n doanh:C6ckhoandAutu vio cOngty li6n k6t, li6n doanhmd
trong <16Cdngty c6 6nhhuong it6ngkCctugctrinh bdy theo phuongph6pgi6 gtic.
Cic khoin phanph6i lqi nhufn md C6ngty nhpnc tir s5 lqi nhu6nlfiy k6 cta c6c c6ngty
[6n kiStsaungdy C6ngty nim quydnki€m io6t ttuqc ghi nhfn vdo kt5tqui troptA6ngkinh doanil
trongnim criaC6ng ty. CLckhoin phdnph6i khScttugcxem nhu phAnthu h6i c6ckhoantl0utu
vd dugctrt vdo gi|tridAu tu.
. Chckhoin dAutu kh6c: Ducy.
c ghi nhfn theophuongph6pgi6 g5c
Du phdngt6n th6t c6c khoin dAutu

D1rphdngt6n th6t cho c6ckho6nkhi c6c cdngty ndy b! t5 d6n di5nnhd dAutu c6 khi nangm6t v5n hoflc khoandg phdngdo suy
giem gi6 tr! c6c khoin c x6c
clinhtrong phuongrin kinh doanhtru6c khi d0utu). Mric trich lflp du phdngtuong img v6i ty lE g6p
v6n cria COngty trong c5c tti chric kinh t6 theo huong din tai Th6ng tu 8gl2Cir3nT-BTCngdy
28t6t20r3.
OOivOi c6ckhoin-ddutu kh6c,viQctrich lflp dUphdngtdn th6t cln cri vdo gi6 trihqp g criakhoan
dAutu tai thdi di6m trich lfp, trong .*"tti nqp khOngx6c dinh dugc gi6-tri ttqp iy viQcQp dy
phdngc[n crl vdo khoin l5 criab6ndugcrtdutu.
NguyGntic k6 todn nq phf,i thu
C6ckhoanNq phii jhu.duOctheod6i chi tii5ttheokj' hanphii thu, tQphnithu vd cic y6u tOkhactheonhucAuquin l;i cta C6ngty.
Cic khoin Nq ph6i thu baogdm phni thu kh6chhdngvd phii thu kh6c ctugcghi nhflntheonguyOn
ttc:
. Phii thu criakh6chhanggdm c6c khoin phii thu mangtinh ch6tthucrngm4i ph6t sinh tir giao
dich c6 tinh chAtmua- b6ngiiia C6ngty vd ngudi mua(ld c6c khoin phii thu gifia cOngty mq vd c6ngty con, li€n doanh,Henkiit). Cic khoin phii thu
thuh6atlon,chimgtu ph6tsinh.
l2


cONcrv c6 pnANnAu rUvA pnAr rnrfn DUANn,q,rANc rnAr siNHDrtor{c
B5oc6otdi chinhhqp nh6tchondmtdi chinhttit tnfc neiv 3 t thirrre12ndm2015

TH{rytT Mrr\HnAo cAo rAr cnir\nr ner mr,rr (TrEprHEo)

4.

Mdu B 09-DN/HN

cAc cniNn sAcnrf roAx Ar nqxc (rrfp rHEo)
. Pheithu kh6cg6mc6ckhoanphii thu kh6ngmangtinh thucrngmpi.
C5ckho6nphii thu du-o.
c phdnloai liNgnn hqnvd Ddi hpntrdn Bing cdncdnlpi cta c6ckhoanphii thu t4i ngdylflp 86o c6otdi chinhhqrpnh6t.
Dg phdngnq phii thu kh6 tldi dugc lfp cho tung khoanr-rqphei thu kh6 doi cEncri vio thdi gian
qu{ hpntre qq gtic theocamki5tng banddu(kh6ngtinh cl6nviQcgia h4nng gifrac6cb6n),hoflcdu
kiiSn mric t6n th6t c6 th6 x6y ra theo huong ddn tai Th6ng fr s6 228/2009/TT-BTCngdy
07112/2009.
Nguy6ntic kd toin hdrngtdn kho
Hdngt6n kho drr-o.
c xic etlnhtr€n co sd gi6 g6c,trong truong hsp gi4 gi5chdngt6n kho cao hcrngi6
c. Gi6 gdc hdng
{i thuAn"6 th-.thuc hiQndugc thi pfrailinf theogi6 tri thuAnc6 ttt6tttuc hiQnrtuo.
g6q chi phi nguy6n.vft liQuhpc ti6p, chi phi lao ttQngtrlrc tii5pvd chi phi sin xuSi
t6n kho lao
chung,n6uc6, d6 c6 ctuqchdngtdn kho 0 dia di6mvd trpngth6i hienCi. Cia trithuAn c6 th6 thUc
hipn dugc dugc x6c tt-inhbdng gi|bilr. u6.ctinh tru c6c chi phi ct6hoenthinh cirng chi phf titip thi,
brin hangvi phdn ph6i ph6t sinh. Hdng t6n kho ducp hpchto6n theo phuong phdpkOkhai thudng
xuy6n.Gi6 tr! hdngxu6t kho tlu-o.
c tinh theophuongph6pbinh qudngia quyAn.
Dp phdnggiim gi6 hdngtdn kho criaC6ngty ttu-o.
c trich lfp theo c6c quy dinh k.5to6nhiQnhanh.
Theotl6, C6ngty tluo.c ph6ptrich l{p Dg phdngginm gi6 hdngt6n kho l5i thoi, h6ng,kdm phAm
chdttrong.trugg hqp giri tri thgc t6 cta hdngt6n kho caohon gi6 tri thuAnc6 th€ thgc hiQntlugc
tpi thdi di€mktit thfic ni6nNguyGntic k6 toin vi kh6u hao Tiri sin c6 einn hfru hinh vd v6 hinh
COngty quin l1f,st dpngvd trich kh6uhao TSCDtheohudng ddn tai Th6ngfi 45/201,3/TT-BTC

banhanhngiry25 thing 4 n[m 2013.

4

NguyAnfic kd todn
Tdi sancOdinh hiru hinh
Tdi sancOeinn hfru hinh tlugc phan6nhtheo gi6 gdc, trinh biy theo nguyGngi6 tru gi6 tr! hao mdn
lfiy kti. \guy6n gi6 tni sin cd d.inhbaogdmtoanU6
chi phi md C6ngty phei b6 ra de c6 dugc
"ac thdi sin sdngsr?dpng.
tdi sanc6 dinh tinh d6nthdi tli6m tlua tdi sdnd6 vdo tr4ng
Khi tei sanci5dfnh ttugc br{nhay thanhl1f,nguydngi6 vd kh6u hao lfiy kr5tlugc x6a s6 vd blit k}
khoin l6i, l5 ndo ph6t sinh do viQcthanh$ k'.
Tdi sin cti ttinhvOhinh
Tdi sancOeinn vOhinh th6 hien gi6 tri quy6nsrl dpnge6t tai tlia chi 61/1Ducrngs6 23,khu phi55,
phyongHiQpBinh qh6nh,qufn Thi Dric, thdnhphOUd Chi Minh duo.c Uy banNhdn ddn Thanh
phd HOChi Minh c6pngdy 04 thdng08 nim 2008.Thdi gian sri dpngkhduhao.
Phrong phtfp khdu hao
Tii san cti dintr hfru hinh dycr.
c kh6u hao theo phuong ph6p duong thing dua tr6n thdi gian hfru
dgngu6c tinh. Thdi giankh6uhaocp thrSnhu sau:
l3

'".C

a

cONcrv cO pnANnAu rU vl pnAr rmtN nf ANn4,rANc rnAr nimr DUol{c

B5o c6otdi chinhhqp nh6tcho ndmtdi chinhki5tthricneiv : l th6ne12 ndmz0r5

rHUyfT MrNHsAo cAo rAr cnixn Hgr NnAr (Trfp rrrEo)

Mdu B O9-DN/HN
Tir 01/01/2015
dfin3lll2l20l5
56 nim
l0-30
0s-10
03-10
04-08

Nhdxucmgvd vft kii5ntnic
M6y m6cvAthi6t bi
PhuongtiQnv{n tai
Ihiet bi, dgrngcg quanly vi tdi sankh6c
Nguy6ntic k6 toin chi phi tri trufc

Chi phi tri try6c phin 6nh c6c chi phi thyc t6 dA ph6t sinh nhrmgc6 li6n quand6n k6t qui hopt
dQngsin xu6t kinh doanhcrianhiAuk! k6 to6nvd viQck6t chuyOnc6c kho6nchi phi ndy vdo chi
phi sanxu6tkinh doanhctrac6ckj,kti to6nsau.
Chi phi tri trudc: tluo.c ghi nhflntheogi6 g6cvd tlugcphdnlopi theong6nh4nvd ddi hantr6nBing
cdnctdik6 torencdncir vdothdi giantri tru6c criatung hApddng.
Nguy6ntic k6 tofn Ng phf,i tri
C6ckhoin nq phgi tri ctugctheoddi chi titit theokj'hpn ph6itue,d6i tuqng phii tr6, lopi nguydntQ
phditri vd c6cy,5ut6 kh6ctheonhu cAuquin lli criaC6ngty.
C5ckhoin nq phii lre b_ao

e6p phgitr6 ngudi b6nvd c6ckhoin phii tr6 kh6cli c6ckho6nnq ph6i
trd ducr.
c x6c dlnh gAnnhu chfc chin ve gia trivd thdi gianvd duo.c ghi nhflnkh6ngth6phon nghia
vg phii thanhto5n,dugc phdnloai nhu sau:
. Phii tr6 ngudi bdn : gdm c6c khoin ph6i tri mangtinh ch6tthrrongmai ph6t sinh tt giao dich
muahdngh6a,dich vu, tdi sin gita C6ngty vd ngudi b6n(ld clonv! ttQcl|p v6i C6ngty, giim c6
c6ckho6nphii tri gita c6ngty mg vd cdngty con,c6ngty li6n doanh,li€n k€t).
. Pheitri kh6c g6m c6c khoin phii tri khdngmangtinh thuong m4i, kh6ng liOnquand6n giao
dfchmuab6n,cungcdphdngh6adich vp.

e

..1.\

NguyGntic ghi nhfln vay vi ng phii trfl thu6 tii chinh

cc

Bao gtim c6c.khointi6n vay, ng thu6tai chinh,kh6ngbaog6m c6ckho6nvay dudi hinh thric ph6t
hanhtr6i phii5uho[c c6 phi6uuu tl6i c6 di€ukhoanUatUuOcUCnph6thdnhpheimualpi tai rnQtihdi
di6mnhdtdlnh trongtuong lai.

flE
IA

C0ngty theo ddi c6c kho6nvay vd ng thu6tai chinh chi ti6t theo timg d6i tuqng ng vd phdnlo4i
ngdnhanvd ddi hantheothd'igiantri ng.
Chi phi li6n quantr.uctii5pph6tsinhtir khoAnvay ri6ngcho mpc c

v6n h6atheoChudnmUcK6 toanChi phi iti vay.
Nguy6ntic ghi nh$nvdrviin h6a c{c khoin chi phi tli vay
t6t ca c6c chi phi l6i vay dugc ghi nhguvdo Brio c6oKr5tqui ho4t tlQng'kinhdoanhkhi ph6tsinlr,
tru khi ctugcvi5nh6atheoquy dinh criachuAnmrickti to5n'iChi phi di vay".

t4

T

<


cONcrv cOpnANoAu rUvA pnAr rnrfx DTIANn4 rANc rnAr nirvnDuolvc

B5oc6otdi chinhhgp nhAtcho nrm tii chinhktit thricneiy 3 t th6ne12 nfum20l5

rnuyfr MrNHnAo cAo rAr cniNn Hgp NHAr1um rHEo)
4.

Mdu B O9-DN/HN

cAc cnir.il{ sAcn xE roAu Ar nqNc lrrtr rHEo)
Nguy6ntic ghi nhfn chi phi phii tni
!|c |n9an chi phf thgc tli chua chi nhtmg dugc trich tru6c vdo chi phi sdnxu6t, kinh doanhtrong
kj d6 ptri sin xuStkinh doanhtr6n
"tti
co sd dim b6onguy€ntdc phirhqp gifradoanhthu vd chi phi.
Nguy6ntic ghi nhgn v6n chri sOhfru
v5n

hon/hoflcnh6 hon gita gi6 thgc tr5ph6t
Ilrye du v6n "6 p4" dqo.c ghi nhfn theos5 ch6nhlQch.l6n
hanhvi mQnhgi6 c6 phi6ukhi ph6thdnhc6 phi6u6n diu, phit franirUosungh64c tZipnetthdnilc6
phi€uqu!.
Lgi thuOnchuaphdnph5i x6c dinh trdnco sd ki5tqui kinh doanhsauthu6 thu nhfp doanhnghiep
vd vipc phdnph6i lgi nhufn hodcxri lf l5 cia C6ngty.
Lgi nhu0nsauthu6 cria C6ngty dugc trich chia c6 tfc cho c5c cOdOngsaukhi ducr.
c ph€ duyQtboi
HOiddngc6 it6ngtpi Oai hOiinu*g ni€n criaCOngty vd sauk:hitteirich lfp cdc quy ds trfr theo
Di6u lp criaC6ngty.
CO*c,duqc c6ng b6 vd chi tri dya tr6n si5lqi nhuAnu6c tinh d4t rtugc. C6 tuc chfnh thrtc rlugc
c6ngb6 vd chi tri trong ni6n dOti5 ti6p tt ngu6nlgi nhufn chuaphdnpi.6i .atr cri vdo s1rph6 duyQt
criaHQictdngcOtt6ngipi Dai hQithunngni6ncriaC6ngty.
Nguy6ntic vir phuong phdp ghi nhfn doanhthu, thu nh$p kh6c
Doanhthu b6nhang{uqc ghi nhankai ddngthdi th6amin t6t ci nlm (5) didukiQnsau:
(a) C6ngty dd chuy€ngiaophdnlon nii ro vd lgi ich gin fidn vdi quydnsd hfru sin phAmhodc
hdngh6acho nguoi mua;
(b) C.Qng
tvtdtgne
9dnn6mgifr quydnquin lf hangh6anhu ngudi sd hiru hangh6ahoflcquydn
ki€m sodthing h6a;
(c) Doanhthu dugc x6c (d) COngty sEthu duo.c lgi ich kinh t6_tirgiaodichbrinhdng;vd
(e) X6c tlinh tluqc chi phi li6n quandiSngiaodich b6nhing.
Doanhthu cfia giao dlch vd cungc6pdich vp tlugc ghi nh{n khi k6t qudcriagiaodlch 116tlugc x6c
dlch v6 cungc6p dich vu li6n quandrSnnhi6ulcythi
ducr,c
nhan
kj

theo
k6t
qui
phin cOngvigc ed hoin thdnhtai ngiy criaBangc6n
ghi
**1th1
lrong
doi kc to6n criaky d6. K6t qui cta giao dich cungc6pdlch vs duo.c xdc dinh ttri itroaman6t c6
b6n(a) di6ukiOnsau:
(a) Doanhthu c x6c rtlnh tucrngittii chic ch6n;
CO
khi
nEng
thu
thrgclqi ich kinh ti5tr) giaodich cungc6pdich vp d6;
O)
Xac
dinh
phdn
duqc
cdngviQctl6 hoanthdnht4i ngdycriaBangcdnd6i kri torin;vd
(9)
(d) X6c dinh dugc chi phi ph6tsinhcho giaodlch vi chi phi A6nJanthdnhgiaodich cungc6pdich
vu d6.

l5

jll
'',lG

jJh

'.,1
T
TIE

.AN
itE


cONcrv cOpnANoAurU va,pnAr rnrfx nr/ ANna rANc rnAr nir.u{Drlofrc
B5o c6otdi chinhhqp nhAtcho nlm tdi chinhktit ttrricngiy 31 thine l}nim 2015

TIIUYfT MII\uI gAo cAo TAI cHiI\H HgP NHAT GIfP TIIEO)

4.

Mdu B 09-DN/HN

cAc cnir.lrrsAcn xf roAN Ar ugNc lufr rHEo)
Horpct6ngxdy dmg
Doanhthu vd chi phi criahgrpd6ngxdy dpg dugc ghi nhfn :
Trudng hqp hsp d6ng xAy dung.quy rtlnh C6ng ty duo.c thanh torin theo gi6 tri ktr5i lugng thlrc
hiQn,khi k6t quf,thgc hiQnhqp ddngxdy dpng tlugc x6c ttinh mOtc6chd6ngtin cfy vd du-o.
c kh6ch
hdngx6c nhfn, thi doanhthu vi chi phi li€n quanit6n hqp ddng duqc ghi nhfn tuong ung v6i ph6n
c6ngviQcitd hoanthdnhdugc kh6chhangx6c nhflntrong lcj duqc phan6nhtr6n h6attcrnda Qp.
ffi k6t qui thlrc hiQnhqp ddng khdngth6 u6.ctinh mQtc6chd6ngtin cfy, trucrnghqp C6ngty c6
th6 thu h6i c ghi nhfln chi t6i

mric c5c chi phi.ttd b6 ra c6 kh6 n[ng thu hdi. Khi q6, kh6ngqQt khoin lgi nhuflnndo.dugcghi
nhQn,k6 ci khi t6ng chi ph(thgc hiQnhqp tl6ngc6 th6vuqt qu6t6ng doanhthu criahqp ddng.
O5i vOi tiAn hi, c,i tfc vd lgi nhuflntlu-o.
c chia vd thu nhfp kh6c: Doanhthu tlu-o.
c ghi nhfn khi
C0ng ty c6 khi n6ng thu dugc lgi ich kinh t6 tu hoat d$ng tr€n vd dugc x6c dinh tuong ttOi chic
ch5n.
Nguy6ntic k6 to6n gi6 v6n hdng bdn
Bao g6m gi6 v5n criasin phAm,hdngh6a,dich vp, b6t d6ngsandAutu bin trong kj, (k6 cd chi phi
kh6uhao;chi phi srlachta; chi phi nghi€pvg chothu6BEJtlQng,chi phi nhugngbr{n,thanhl}t BES dAutu...,) thp trong lcj'.
o5i vOi chi phi nguy€nvft liQutr.uctiip ti6u haovugt mftc binh thuhng,chi phi nh0nc6ng,chi phi
sAnxuAtchungc6 dinh kh6ngphanbOvdo.gi6 tri sin phAmnhapkho dugc ghi nhfn ngayvdo gi6
v6n hdngb6n (sau khi tni tli c6c khoanb6i thudng,ntSuc6) kOci khi sin phAm,hdngh6a chua
ilugc x6c ttinh h ti6u thp.
NguyGntic vir phuong phip ghi nhfn chi phi tiri chinh
- Chi phi di vay: Ghi nhanhangth6ngcln crl trdnkhoin vay, ldi su6tvay vi s6 ngiy vay thgc t6.
NguyGntic vdrphutrngphfp ghi nhfn chi phi thu6 thu nh$p doanhnghiQphiQnhinh, chi phi
thu6 thu nhfp doanhnghiQphoin l4i
Chi.phfthuiSthu nhfp doanhnghiQp(ho[c thu nhflpthuiSthu nhflpdoanhnghi€n):Ld t6ng chi phi
thu6thu nhflp h'Fn hdnhvi chi phi thui5thu nhflphodnlpi (ho[c thu nh{p thui5thu nhfp hiQnhanh
vd thu n$p thutithu nhfp hodnl4i)khi x6cdinh lqi nhufn ho[c 15criamQttc].
.

Chi phi thut5thu nhfp loanh nghiQphiQnhdnh:h s5thutithu nhdpdoanhnghiQpphninQptinh
tr6nthu nhfp chiu thu6trongn6mvi thui5su6tthu6thu nhfp doanhnehiQphiQnhanh.Thu6thu
nhfp hiQnhdnhdugctinh dgatu6nthu nhflpchiuthu6vi thu6 su6t6p dpngtronglcj'tinh thu6.
Khoanthu nhflp chlu thu6 ch6nhlQchso v6i lqi nhudnti5 torln ld do l$chgifia lgi nhufn ki5to6nvd thu nhflpchiu thu6theochinh s6chthuishienhanh.

o

Chi phi thu6 thu nhfp doanhnghiQphodnlai: h s5 thuti thu nhfp doanhnghiQpsEph6i nQp
trongtucrnglai ph6tsinhtir vi6c: ghi nhfn thutithu nh{p hoflnlpi ph6itri trong nim; hoannhflp
tdi s6nthu6 thu nhfp hodn14i tld c ghi nhantir cdc nim tru6c; kh6ng ghi nhfn tdi sin thu+5
ttru nhgphodnlgi hoflcthu6thu nhflphodnlpi phii tr6 phit sinhtir c6cgiao Oictrduo.c ghi nhfn
trpc ti6p vdov6n chri sd htu.
COngty c6 nghiavu nQpthui5thu nhfp doanhnghigpv6i thui5su6ttu 22% tr[nthu nhip chiu
thu6.
16


cONcrv cO pnANDAurrlvA pnAr rnrnx DUANn4 rAxc rnAr nimr nUolrc

B6oc6otdi chinhhqp nh6tcho ndmtdi chinhkiStttlic neiv 3 I thitns.12nlm 2015

THrryfT MrNHnAo cAo rAr cnirvn Hgp NHAI (Trfp rHEo)
4.

Mdu B O9-DN/HN

cAc cnirvn sAcn rf roAN Ar nqNc GrEprHEo)
Ll6c tinn k6 todn
ViQclfp 86o c6o tdi chinh hqp nh6ttuen thir theo c6c ChuAnmgc kti to6n Vigt Nam, Ctri5d6 k6
torindoanhnghiQpliQt Nary vi c6c quy 96otdi chinh hqp nh6ty6u cAuBan ciam d5c plai io otttrnguoc tinh vd gii Aintranfrhudng i6" sO
F _baoc6ovd c6ngng, tdi sanvd viQctrinh-bdycrickho6]rc6ngng vd-tii sin tiAmtanglpi ngey
l$p 86o cSotaichfnhhqtpnh6tctng nhu c6csOfeu b6oc6ouAAoanttthu vd chi -Ainn

phi trong sutitnam
tai chinh.Ktit qui hopt dQngkinh doanhthgc ti5c6 th6 kh6cv6i c6c udc tinh, gii
e4t ru.
Cdngcg tii chinh
Ghi nhdnbandAu
Tai ngdyehi nhAnpan $Au,tdi sin tdi chinhtluo.c ghi nhfn theo gi6 g5ccQngc5cchi phf giaodich
c6 li6n quantrgc titip C6ngcp tdi chinh criaC6ngty bao gdm ti6n m[t, ti6n grii ngin hpn,c5c khoantuong duongtidn,
c6c khoin phii thu ng[n hpn vd c6c khoanphii thu kh6c, c6c khoin kf qug, c6c khoin cho vay,
cdngcp tdi chinhdi du-o.
c ni6my6t vi chuani€my6t vd c6cc6ngcp Ai cninnpn6isinh.
C6ngng tdi chinh
Tpi ngdyghi nhfn bgn,lgu,cdngng tdi chinhdu-o.
c ghi nhfn theogi6 g6ccQngcfc chi phi giaodlch
c6 li6n quan trgc tit5pd6nviQcph6thdnhc6ngnq td1chinhd6.
Cdngng tai chfnhcta Cdngty baogdm c6ckhoin phii tri ngudi b6n,phii tri kh6c,c6ckhoanchi
phi phii trh, chckhoanng thu6tdi chinh,c6ckhoin vay vd cdngcp tdi chinhph6i sinh..
Drinhgi6lai sau6n ghi nhdnbandAu
.\

HiQntpi, chuac6 quy rtinhvd eranngi6 lai c6ngcp tdi chinhsaughi nhflnbanitAu.

"ri
\

Liii tr6n c6 phiSu
I

Ldi co bintr€n c6 phi6ueOivOi96ccQphitiuph6th6ngtlugc tinh bing c6chchia lgi nhuf,nhoflc15
thuQcv€ cd cl6ngsd hftu cd phi€uph6 th6ngtru-ili s6 de trich l$p qug khenthu&ng,phriclgi chia

cho,s6_lugng
binh qudngia quyqnc6 phi6uph6 th6ngluu hdnfitr*g t"].Lei sul giarntren
"o
phi6udugc x6c tlinh bbngvi€c tli6u chinh lgi nhufn hoac15thuQcvOcOd6ngsd hru c6 phitiuph6
thdngvds6 lugng binh qu6ngia quydnc6 phi6uph6 trrongtlangluu hanhdo enhhuoneJii"
phi€uph6th6ngc6 ti6m ndngsuygi6mbaog6mtr6i phitiuchuyiSn
"aJ.A
dOiva quyAnchgncd phi6u.
C6c b6n li6n quan

Eugc coi li c6cb€nli6n quanli c6cdoanhnghiQpki5ci C6ngW M9, c6cC6ngty concriaC6ngty
Mg, c6cc6 nhdntr.ucti6p hay girintii5pquamQtho{c nhiCutrung gian c6 quy5nti6r so6tcdngty
ho[c chiu sy ki6m-so6tchungvdi C6ng-ty.Cr{cbOnli€n ktit,
ndo truc ti6p fro4cfian
"i" k6
"enhdn
tiiip_nimquyenbitiu.quytitcira C6ng,v rira c6 anh hucrngttang
AOivoi COnj ty. Nr.frngchr?c
tnich quin lf chri ch5t nhu GiSmtt6c, vi6n chrtccria C0ng ty, niung thdnh vien i'francan trong gia
ilinh crianhirngc6 nhdnho{c c6cb6nli6n k6t ndy ho[c nhirngC6ngty li6n k6t v6i c6cca nhanney
cfingdu-o.
c coi ld b6nli6n quan.

T7

.t,
,,


cONcrv cO pnANoAu rtrvA pnAr lnrtN DUANn4 rANc rnAr nimr Drlol{c

B5oc5otdi chinhhgp nhAtcho n6mtdi chinhkiStthtc neiy 3l th6ne12 ndm2015

TrruyfTMrr\HnAocAo rAr cnixn HgpNHArlrrtr rrrno)

MAuB O9-DN/HN

cAc cnixn sAcnxf roANAr ngxc lrrfr rrrno)
B6o c6obQphgn
BQ ph$nli thinh ph6nc6 th6 ph6nbiQtdugc cta Cdngty tham gia vdo viQccung c6p sanphAm
hoflcdlch vu c6 li6n quan(bQphflntheo linh vpc kinh doanh),hof,cvdo viQccungc6p sanpnam
hoflcdich vp trong phpmvi mQtm6i tru]ng kinh t6 cu th€ (b0 phflntheo khu uu. aiu
b?);e bO
phflnndy c6 rui ro vd loi fch kinh tti khic v6i c6cb0 phflnkinh doanhkhic. Ban giameOc-ctro
ri,ne
C6ngty hopttrong cic bQphflntheolinh vgc klnh doanhld hoatdQngxdylip, hoatdQngb6i
tlQngsanvd hopt tlQngkh6c vd hoptdQngtrong mOtb0 phfn theo tctruvUcAia fj Auyntt6t'n"Viet
Nam.86o c6ob0 phflns€duqc lfp theolinh vgc kinh doanh.
f,.

5.1

rHONGrrN BOsuNGcHo cHi rrfu rRiNHnAy rntn BANGcANodr rf roAx,

nlo cAo KET QUA HOAT DQNGKrNH DOAr\H
Ti6nvdrc6ckhoin tucrngttuongtidn

3u12t20r5

5.2

0u0u20ts

Ti6nmflt
TiAngti ngdnhang

VI\D
6.267.39t.773
2r.589.626.120

1.436.rs9.844
2.348.331.161

T6ng

27.Es7.017.893

3.784.491.00s

VI\TD

Phfri thu cria khfch hing

3ln2t20t5
a) Phii thu cfrakhdchhing ngin h4n
Phii thu kh6chhing hoptctQng
x6y 6p
- Ban Qudnlj,&/ dn duongnA CntUnh
- fA"g C6ngty Ddu tu phtit triiin &

eudn t!,dv dn
Hq tdng Giao th6ngCbuLong
- C6ngtrinh Thfi Thira- Binh Thdnh
- Phdithucdckhdchhdngkhdc
Phii thu kh6chhdnghoptdQngkinh doanhb6t dEng
s6n
- Phdi thu dqrdn chungcu Newtown
- Phdithu&s dn khutdi dinh cu BiinLilrc
b) PhAithu cfrakhich hirngdii h4n
Phii thu kh6chhangho4tttQngx6y 6p
- S&Giao th6ngvQntdi LongAn
- Khu vdnh6aQuQn9
- C6ngtrinh cao tiic Biin Lftc - Long Thdnh
- C6ngtrinh Xay dUnSXay dUng& Ddmbdo Giao
th1ngC6ngtrinh dudngThfi Th*a - Binh Thdnh
- Phdi thu cdc khdchhdngkhdc
Phii thu kh6chhdngho4tclQng
kinh doanhU6tegng
sin
- Phdithudq dn BdnLftc
- Phdi thu dUdn Khu ddn cu Wnhphrt 2
- Phdithucdckhdchhdngkhdc
Tdng

t8

VI\{D
225.765.066.609
222.062.940.9s5
3.507.8s8.000

1.790.524.979
205.342.914.114
r r.421.643.862

01/01/2015
VI\TD

26.040.705.762
16.594.439.63r
8.205.741.019

8.355.6g8.61;

3.702.125.654

9.446.266.r31

3.s33.185.608
168.940.046

9.223.308.129
222.958.002
275.502.833.027
108.310.370.942
90.052.245.383_

296.460.661.719
rr3.893.9r3.249
66.270.269.2s6
15.174.715.000

13.214.325.82g
19.234.603.164
r82.s66.748.470

18.258.125.559
167.192.462.085

66.301.544.027
I 16.26s.204.443_

69.642.95s.383
97.529.s06.702
20.000.000

s22.225.728.328 301.543.538.789


c0nc rv cOpnANuAurrlv.q.pnAr rnrtN IUAN n4 rAxc rnAr nil,nrDuor{c

B6oc6otdi chinhhqp nhAtcho nim tdi chinhkt5tthricngiy 31 th6ngt2 ndm20l5

THUyfTMrr\rHnAo cAo rAr cnixn Hgp NHAI lrrnr rrrno)

MAuB 09-DN/HN

Phii thu khdc

3lnr201s
Gi6trishisd
NgInhp

-Phiithutam
ung
fti dngcdng
hinh
-Phdi
thukhic
Diihp
-Phiithut4m
ung
thicong
c0ng
hinh
-Phdi
thuOng
Nguy6n
Duy
Quang
tll
-Phiithu
pl
BiTr.inh
ThiNhung
-PhiiflruOng
L0Hung
HiiBl
. Cdng
tyCdphdn
Phdt
trien
NhiThri

Dtct4l
-Phiittru
kh6c
T6ng

13.613.511.062
8.529.984,524
5.083,526.$8

Duphdns

Don vi tinh: WD
01/01/2015
Giitri$is0
hphdns
r.575.4r5.630
1,546.6i4,980
28.740.650

62,f/,4,M9,n2
40,133.113,031
12.952.039.249
3.100,000,000
2,1$.000.000

66,68s.118.166
47.514,].91.742
12.99t.942.249
3.100.000,000
2.150.000.000

4.289.2n.652

868.384.175

76,n7.9ffi.994

6E260.533.796

cd
lU.Phei thu Ong llgqy6n Quang Duy: Trong nfum2012C6ngty chuy6nnhugng1.129.050
phdntucrngtlucrngs6ti6n 11.807.622.125
ddngcriaCdngty C6 phanhdeco cho 6ng Vfr V[n Tuiin
vi Ong Vfi VAn tu6n ng ngdy29 thrrlrg4 ndm 2013.OngNguy6nQuangDuy cam k6t thanhto6n mdi thhng2 tj'ddng,
thdi hpn thanh to6n cho-C6ngty bAt dAuk6 tu th6ng4 nlm 2015 cho d6n khi h6t nq. Vn di5n
3l/12/2015cdnphii thu OngDuy c6ckhoankh6cv6i sdti6n 1.144.417.124
[2] Phei thu Bi Trinh Thi Nhung: C6ngty chuy6nnhugng310.000cOphAncriaCOngty C6 phen
Edu tu vd Xdy dyng Th6i Binh Duongcho Bd Trinh ThiNhung theo hgp tl6ng chuytinnhuErg sti
01 ngdy28 th6ng02 ndm2014.Bn \hung camk6t thanhto6nsti tidn 500.000.000
dOngmdi th6ng,
thdi hanthanhto6ncho COngty bit daufi th6ng04 n[m 2015vdi s5.tidn cho di5nkhi hi5tc6ngng.
nhugng215.000c6 phAncfiaC6ngty COphdn
t3l PhAithu 6ng LG Hung Hii: C6ngty chuyiSn
Edu tu vi X0y dgng COngtrinh Mi6n E6ng cho Ong L6 Hung Hdi theo hqp d6ngchuy,5nnhugng
sO,!Z.yaV
tt6ng
?8.!\ang92 ndm20l4.OngLOHrmg.Hdi camkiStthanhto6nsOtidn 500.00O.000
m6i th6ng,thoi hpnthanhtoin choC6ngty bit ddutt thSng04 n[m 2015chod.5nkhi htit c6ngnq.

l4l Hgp tdc theoHqp ddnghqp tic dAutu s5 gtnptlf-O8 ngiy 04 th6ng07 ndm2008vd c6cphp
lgc b6 sungtl6 xAydyng Khu ddncu Trungtdm giai doqn2,Thi tr6n B6n Lric, huyQnB6n Lfc, tinh
Long An do C6ngry Dm chri dAutu. Theohqp ddng,sanphAmhai b€n theo tj' lQ 5l% cho Cdngty vir 49%cho C6ngty C6 phenPh6thi6n Nhd Thri Drlc. Di5n
ngdy01 th6ng04 ndm2014,theophs luc hqrpddngsd 03/PLI{DHTthi hai b6nphdnchiasanphAm
theot! lQth6athufn mdi C6ngty cdn dugc nhdn35Yo,C6ngty C6 phenPh6ttri6n Nhd Thri Dfc
ttucr.
c nhfn 65%.DEnngdy 3 I thing 12n[m 20I 5, CQngty C6 piAn ptrat tri6n Nhe Thri Dr?c\d92.745.943.841
ddngvi tl6 nhfn 37.591,53
m2 ddtnAntucnigung s5 tiAn 89.467.841.400
d6;s.
Dg 5n cdn tlangti6p tpc thUchipn.

A

""F'

"/

(

{


cONcrv c6 pnANoi.u rU vA pnAr rnrfN DII ANn4 rANc rnAr siNHDrtor.{c

E4o g5otdi chinhhqp nh6tcho nim tii chinhki5tttuic neiv 31 th6ns.12n6m2015

THrryETMrNHnAo cAo rAr cnirvn uer rurlr lrrfr rHEo)

M0u B 09-DN/HN

Ngx6u
Don vi t{nh: WD
0r/01/2015
Giig0c
Gi{tr!c6th0
thuhdi

rn}nlts
Gi{g6c

gi6ri c6c
Tdng
phdi
khoan
thuqu{hAn
thanh
t06n
h00c
chua
quihqn
thanh
tor{n
nhung
kh6
c6khinlng
ilruhdi
Tdng

C6ilg
d,ngC6ng
tinhGiao
thing
I
ryXAy
Cdc
cdngty
LJwc
Trong
d6:

Giitric6th6
thuhAi
8.461.358,714
r,800.641.334 8.463.749.714
4.249.191.662
2,979.969,966893.990,990 2,9n.969.9662.085.978.976
5,481.388,748906.650.344 5.4$.n9.748 2.163.212.686
Qu{hp
1.30
ngiy

Quihp
31-60
ngiy

Quihp
61-90
ngiy

Tong
C0ng
tyXey
dyng
Cdng
hinh
Giao
thdng
1
Cdccdngtykh6c

hgn
Qud
tr0n90ngiy
2.979969.%6
5.481,388.748

Hdng tdn kho
Don vi tinh: WD

3l/12/2015
Nguy0n
li$u,
vitligu
phiSXKDDD
Chi
Hanghda
T6ng

0r/01/201s

t9.7n,425,039

l 1,954.545
8,767,542,?68
7,132,405,069

19.7n,425.039

15,911.902.382
,..d

o
'.'/
(

Tii sin dO dang ddrih3n

Don vi t{nh: WD
01/01/201s
Gi{g6c Giitric6th6
ungoc
Giitric6thi
thuhdi
thuhii
396,387.519.144
36s.207.841,083
20.812.286,224
17.512.356.M7

Stnlnus

Chiphisinxu{tkinhdoanh
d0dmgdii h4n
-C0ng
trinhChung
culStingOSlSPhut'ng
HiOp
Binh
Chdnh
- Cdng
hinhcEndincuBiin
LtclongAn
- Cdng
hinhKhuddn
cuB6n
LfcGiaidoan
2
- Cdng
tinhKhuddn
cuVinhPhri
- Cdng
tdnhKhuphric
hqpVensdng
-DydnTuong
Binh
Higp
-Cdc
cingtinhkhdc

Tdng
5.7

42,241,239360
49.059,587,170
16,674,845.01
I
86.000.000.000
9.716.12.550
171.883.388.829
396.387.519.144

32.789.008.i49
63.003.149.967
10,261.905.637
86.000.0m,000
11.078,31.635
144.563.089.028

:ffi

DAutu vio C6ng ty li6n doanhotiGnk6t

3u12t20l5
VND
Gi6tri dAutu li€n doanh,li6n ktit theogi6 g6c
I,d dAutu li6n doanh,li6n k6t Hri hqpnh6t
Gi6 tr! ttiu tu li6n doanh,Ii6nk6t cudinlm

8.830.321.938

(3.3ss.662.98s)
s.474.658.9s3

0lt0U20t5
VI{D
8928.522.905

(3.338.364.137)
5.590.1s8.768

K

t?
.\

'A
'.N


trl b0
Nl .
z

f!tr

z

c.t
\0

O{
F-

6l
r-

C\t
F-

t\

e.l

e.i

oi

nd?qelqcl

. . 1F

e6ltr|I-*F*tr*
t-l
oO c\,l
t\
€Frcoc-r-Fr

$
d
F
c'i
€o\\oct6tc\
fn(')Oc.t(')c.l

*l
.il

:\

iA
(a

bl

'rl

I

rdd
Fl

(f)

(7)o\o\l
€FF-

ln

in
tn

soo
o\0\o
6l ca
€r-Fraoa
lO
Gl
\0 \o
ia ro

q

t\
to
\o

m
!l

o
c.l

GI

\o
la
\o
in

ra

cn

t
\o
o\
o\
t

!f,

r-

c-l

\o
co

N

o\

(?|

o\
o\

FNI

(n

€
r+ o\
€\ \q
€
o\
\o
tr

r(a
\o
ta

-.>l

olarn
ct+s
oialrt
Otrtr
ln
f-

trl I

.6'El
F

tt.+

r.l

3rl
E.l
ol

LO
!-l
'$F{*
--#

ttl

ia
$
in

g\
!-l
€t-t*
Fl€OO

q
\o

t|,f)rn
({)Fr#
(?) €

+

N

\n
t1

(a

ln
6l

g\

|

O\

r$

oo
$

€
ra
€

ln
t+
ln
t
ta

n
ln

E'l

Frl

c..l

c,{eor(\c.l
in(DAf-F-

c:n

i(n

qc'l
t-

F-

(.) o\

o\

r-

c*

t-r

OO

(\t

C\

q
\o

( a c Cia

ta io
(.|O\(}rGlcn
C-l

6

Fi

nq
ra \o

(\

t

O\NC.ll

€

o\ t-

tr*

\o\i +o\+

Ft-

o\

o\
o\

inFr*

\o

F,l

r-

t-

F-

\ots

$ia(n

6in\n

6

€

t+

(a
ra
\o
vt
(a

o\
ra
\0

|.a \o
t*
6!

(\

r+

r-

I

\oeooN
-FinO\

q9

.FEI
I

x{

F
_i<

-z

z

co
,(g

o0
o

(Fl .=
€
Er J
tr
o

q\

vt+

c.i

clN

A
v

.9.:l
,::I

H
F

.H
I
.sl

o\l

(a

o\
o\
c'.1
od
o\
|,n

t'Hl
.E.l

FI

\
-i<

z
h.
d

Q

tr

-z

rh

-(J

o'l
c\

eo

rta

t+

o\
|,a
\o

c.l
c'l
c-.
co
o\

GI

C..I

\0qe

t?)

N

o\
o\
c|
od
rin
|,a
la
\o

ia

6

rin

r\o
ra

r-

(tt.

t
rt

N
ia
6

(o

.ct

oo
c.l

in
N

bo
d

ttll

g\

€Ssf,r

(a

Gl \o
Fr-Fr
€€oo
O\ t-r
o\ in
f-€0o
r- O\

o\
o\
(\
€
o\
|,n

\o
#
\^
O\

rr+

(\l

o\
t
tr
ln

\d

$

ra

\o
€

t-

r-

lq

!tr

cl

i

?a

€FfH

?2

.o
o
aq0

tl
PI

.i

€

\
\
,v
!€
!o

z

-

r[a]

V

.E

'f

,E

VE

e

s.5s

\o

tr

|,a-io|,n"8

5 <'5 5 :F
.*S'E,F'E$iE,EF'E
F<=T.F
EUEE:s
>4PSEPE.EE5s!H
eOFO.=

l|FI(\(\€

.Y =.
ltr
lQ
\(O

E:?

tr
rll

o

.O \6

c.l

|,n{$r
r- 6l
q d?
O F\OFr+
(\ (.)
\o o\
o\|la(

l

Zr

o
,!a

!f

H

Irl
tr9

(a

=

U
'
- f-€
o

\o

4t

2l
t.

)6

F

o.l

"5
ah

's

>

\o

I

)d

--

\( '9

II

ll

ncl

€Gl\nF\O \O
ca

TAC\N
o|,acoc.l

r+ Gl
O\

I

z c.l

ttt

bo

E. 6 l

-F

v
c1

ca
h
,6

I
II
.r El

c.l

'8.

9

:9. j: I
u0 <6t.1

r

ca
h
,€
bo

u0

I

z

s

.
I

_F.i

c.l

ci

c{

l
z

+

F
oq
Ftn

icc
F

:'\J\\

>
.FE.EC'EEI T EEEE E '=. l'F'$'$.8^
;
i; E ff E.* E.F !.s E r'"g .= € . < . : . : 3 : 0

z18',8: E 15f '3 0'3 F g 6 'E 6 f,' f,' g.€


/al

b.

NI

RI
AI

A
i-ri

.l
.\l

O
O\
o6l

':l

.6t
L

'sl

\tl

z

u!
)c!

t-l

-l

AAI

6Gl

+.ll

'lE

in
t\
t

\

O\OOca
6\O\n\O
€ot-*$
f-Ol$OO
O\IOO\
d)tr|tn\g
\9scatal
rh
€
Nclta*#

Oi$
c.l(.|sl

l.|r
t
\OCI\O
cat-H
O

r+ooo
r-ooc..l
g\Oocq

I oc..lc{
.+st--

|

Fc.lo\o
N$o\o

!

|

|

lnF-Oc'
O\(}\+o
rQtr-\oo
t-\O-cq
iOO\$i
d)q\Hc{

oc.lioo
$O\#+

| \o
oo

ca
N
c.)

\O
oo
o\
|.)

c..t
v
,a?
co
oo

A
O
oo
*

tal

\o
I

\
(n


an

!-'{

b0
L
\6
rh

\o
(J

a

O*tf,
Cl(.|$
S*O
aifcOr.l
'rlrntr)
\OC.|\O
Cat\d

€\Otn\O
€Ot\!+
f-Ol$OO
O$AO\
(n\O
(')r
\C$C.ttat
€*\a)o.t\N(a#*

|
bob 6
trtr F
)E oct c . l
N
0o
ocl €
(a
r' \aO

rt

I oc\.lc.l
.+$F*

tooo
r-ooc{

|

N
+
*

|

|

|

inF*AQ
€\O\#Q
({)C-\OO
f-\O*cO
|t?o\<-*
fqo\-C\
OC\|-OO

r o
I c-l\o.+*
\Or
O
OF
oo
o\rn
too
(')o\
t-o\$
H
(ftco

cOC\l
oo\o o\oo
o\
oo
o(n
tao\

q\
Fl
N*ini*

|

t-elo\o
Gl$o\o

I--\O
oO\O
#OO

\O$
f-C.l
e$

c.l\0
\go\ (*a
Or-f,
cOC.l
oo\o
O(n

f-\O
oO\O
+OO

!f *
o
trtf,oO
(aO\
(?|c.l
o\oo
t')O\
\O$
f*c\l
Csf

| \o
00

ca
c.l
c?
c{
s
ar?
ca
oo

\O
oO
O\

(.|

O
O
OO

\

| oocqoooo
OOO\OOtr|O\
a$\oo\oco$
oo\$oo\ea\o
OOO*aC{oOF*
caN\oocaar+
rcqrnooF*\o

co
c.l
ar.!
c.t
r,a?

NceiO\O\OoO
OOoOoOSC\IcOO\
**COCAttrCOF*

oo
rr1

oocooooQ

co
cl
c1
c.l

rn

I

zl

?rl

q

e.| (o
ah

ril
tri

(a

z

a0
L

.sl

'<=

rh

;.1 0l

€

r-

|

al
t\
€
(a
ln
\O
O\
t-l
6l*in#*

|

|

o
oO

F
i
o\
oo
c-l
\f,
*

c)

I

€)ooroorncr\

c'.+\OO\Oci\t
OO\tf
OO\c.r\O
OOOHOC.IoOtr*
cac\\ooc.to$
*c?tlr|OOtr-\O
C-lco#O\O\OoO
€oOoO$C-lcaO\
H+CiCO<-cAF-

$
v)

c.l
c.l

oo

(

.F

(,,E
,zJ*S
F5n

<..F
l.rl =

.1.

t''t

t/

{Fl

la
\< c.l

Er

b..b
;^ b0

F

Z o.=

z

'la

-

Nl.
Lr

'<()

rll=

d=

F;

0r-

.FOfiEFZ* x:0.:e6i,?.!A.S f E

\6

,9
h0
F{

Z

rel
L

)x :=
F
F + 5 rftl

rcl

"aE

U€

z'3 P
.o.g
UM

Eit==€"r
aE
tFE+ig;Er

F

"i.ri<-qR

F

SE5A;"EF rc

EHIxE:$
sEEFgEr
E€
: - s . o € e EE$
E €' = =.i.E.-,F
E.*.v
* -

,j

za

€
E

=;I?EAF

gAZsFr

z

"?:
n:E U

f;f;F FsR'

5
Z r ' ' . s , F;R'

tll

b,E

Nr

goo

o.

'< ,s Q
>tr

'"'1

OO-

t--

:{.E

.rg

,Eg

-E

"r-r

,

.tl

o\
in

r,ft

i"r

n

E'!

sEris:,EE.8:E

'.F n^E^6..H

n

n

|'T1'E

€Ee€"'iiiEEE€

'q5, ^€E .

-E E's

E
ti
F
=
F"s's
E
7V=
i'r
E.B
E.'s
.,FbbB.brl"E
iarbbFi-bb.; b
' 9 p p s p E E E E . r A e p s p E g p g p g p g p g ps. I s b o
a8 s 5 s 5 A;iAS5 5 5 5 5 5 5 H'E; 5
z

E

tr tr E

c

ql;a

Ei c

tr E

E

tr E

c

c;e

EI a.

e


cOncrv cOpnANlAu rrr vl pnAr rmnx D{rANn4 rANc rnAr nirvnDuor.{c

B5o c6otii chinhhgp nh6tcho nim tdi chinhki5tthfc ngiy 3 t thring12 ndm20l5

tnuyfr MrNHnAo cAo rAr cnirrqrrrgp NHArlrrfr rHEo)

Mdu B 09-DN/HN

5.10 Thu6vi c6ckhoin phii thu/ phni nQpNhdrnu6c
Don vi tinh: WD
0l/01/2015 56phiinQp
honc
nln
Ph[infp
Thu6
gi6trigiatang
fhu6
thunh4p
cdnhan

Phi,
lgphivicdc
phiingp
khodn
khdc
T6ng
Phiithu
Thu6
thunh{p
doanh
nghie.p
Thud
ilradit,tiAn
thu0
dit
Tdng

sdannEp

fltnnas

tronsnlm

1,835.880.554
11.959,285.38i1.835.688.679
n.959,477,262
398.920.945 305,936.892 573,044.5
l8
131,813.319
.

1162,286,165 8.500.000 1153,786,165

ffiffi
8,021,268.5847.285.270.530 597,291.083 1.333.289.137
75.179.594 9.995.079.5949,919.900.000
8.021.268.5847.360.450.124r0,592,370.677
il.253.189.137

5.11 Chi phi phf,i tri

a) Ngin h4n
Chi phi phii tri c6ngtrinh x6y dpg
Chi phi ldi vay
Thir lao HQiddngquin tri
Chi phf phii tri khdc

3U12t20t5
VND
370.000.000
370.000.000

b) Ddrih4n
Chi phi phii tri c6ngtrinh x6y dpg
Chi phf ldi vay
Muatdi sin cti dinh

:
147.484.882.302
1t7.365.634.284
26.777.525.645

3.341.722.373

T6ng

147.854.882.302

0U0U20t5
VND
68.214.615.382
37.7s3.797.755
30.288.993.226
r64.000.000
7.824.401

\

i9

68.2t4.6rs.382

5.12 Doanhthu chua thgc hiQn

3ln2t20t5
a) Ngin h4n
Doanhthu nh{n tru6c
T6ng

VND
3.429.468.620
3.429.468.620

3.429.468.A0

0110u2015
VND

iY
!.1

'if
''iA
'rl '

i4