Báo cáo tài chính hợp nhất quý 4 năm 2015 - Công ty Cổ phần Quốc Cường Gia Lai

C6ng ty C6 Phin Qu6c Cuong

-

Gia Lai

Bao cao tai chinh hqp nhet
QuY 4 nem 2015

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C6ng ty C6 phAn Qu6c Cuong

- Gia Lai

iruc Luc
Trang.

1

Thong tin chung

2

Bao cao c0a Ban Gi6m d6c

3-4

Blng c6n o6i rA toan hqp nhet

5

Bao c6o k6t qua hoet dong kinh doanh hqp nhAt

o-t

Beo ceo luu chuyan tiAn tQ hqp nhAt

8-34

Thuy6t minh b6o cao tai chtnh nqp nhAt

I

,


C6ng ty C6 PhAn Qu5c Cuong

-

Gia Lai

THONG TIN CHUNG
CONG

rY

ohan dusc thanh lap theo Luat Doanh
C6ns ty G6 phAn Qu6c cuong - Gia Lai ("C6ng-ty").la :ilp lt-"!

rind ooantr'("e cruorrD) s6 3903000116 do Sd
nohieo crla viet Nam theo ciay cn*ng n'han o.-aig ry
zooz' va cec GCNOKKD dieu
21 thang
<-5 rroacn vd Dau ru ('KH&ODii;;'"Gi.'l"i?i"rjav
"Jr

i

chinh.

ph6 Hd chi Minh ngay 9 thang 8 ndm 2010
conq tv drlEc niem y6t tai sd Giao dich chung kho6n-Thanh ciao dich Chuns khodn Thdnh ph6 H6 Chi
a6c sd
r soroo-sco-ticii'';"-iaG
tnedei.rv6t dinn

C;-

Minh

ki

ngay

27 "6
th5ng

7

nim 2010'

Hoatdongchinhtrongnamhienhirnhcr]acongtylaphattrienVakinhdoanhbAt.longsan,baogom
c6ns trinh dan duns va cons nshicp
cao 6c vin phdns vd can no cnung';;,;i'U;$;j:h
Itlgy"n
cao su thanh pham' kinh doann ca
mua
b6n
va
su
dau tu xay dLrng cong trinh thuy AlCn, trdnd cay cao
ph6 vd sdn Pham 90.
Tinh
Chi Thanh' Phuons Tra Ba' ThAnh ph6 Pleiku'
C6ng ty c6 tru so chinh tQa lac tai Duong Nguyan
3
Quin
Thdo'
tai s6 26, Sudng trAn Qu6c
cia Lai. ViCt Nam va C6ng ty c6 vAn phdng dai diCn tqa lac
Thdnh ph6 H6 Chi Minh' viCt Nam.

*

HQI OONG OUAN TR!
|ap bao cao naynhu sau:
c6c thanh Vicn Hoi .t6ng Quan tri trong nam Va Vao ngay
Bir Nquv6n Thi.Nhu Loan
6no iairn6 na

Oni ttguy6n Qu6c Cudng
Ong H6 vi6t Nilantt
Bd'Oing Pham Minh Loan

Chi tich
Thanh vicn
Thanh vicn
Thanh vicn
Thanh vien

BAN KIEM SOAT

cecthanhvi€nBanki6msoattrongnamveVaongey|apbaocaoniynhusau:

ThtiY
Ba Ni,ui6n Thi Dieu Phudng
One Dab Quang Digu

Ba Oang Thi Bich

Trudng Ban
Thanh vien
Thanh vicn

BAN G|AM O6C

cecthanhvicnBanGiemd6ctrongnamvavaongaylapbaocaonaynhusau:

Loan
6n6 Hguy6n Qu6c Cuong

Bi

NquvSn Thi NhtI

6no iairn6

Ha

TSng Gi6m d6c

Ph6T6ng Giam doc
Ph6 T6ng GiSm tl6c

NGUOI OAI DIFN THEO PHAP LUAT

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C6ng ty C6 PhAn Qu6c Cuong

I!3ji?J'i*tiH}?h6p

-

Gia Lai

ra Be Nsuv6n rhi Nhu

ruit crra c6ns ty trons ndmva vao nsay rap bao c6o nav

Loan.

Lai ("C6ng ty') tran trQns trinh bay beo cao nav va
Ban Giam at6c C6ng ty C6 phAn Qu6c Cuong - Gia
th0c nsav
tv
C'fdp b6ant cho nam tai chinh ket
beo cao tai chinh hgp nrrat cua cin?ivGla'" "ong
"on
31 thang 12 nem 2015.

rnAcx

Hutgtrit cUA BAN GIAM DOc DOI

vol BAo cAo rAl cHiNH HgP NHAT

anh
cltlh lq? nhet cho tung na'rn tai chin'hPhan
Ban Giam d6c chiu tr6ch nhiem dem bio bSocio.tiiqua
luu
hinh
tinh
va
nhet
hqp
hoat dbno kinh doanh
r.ct

truno thuc va hqp ti tinh ninn ,-,lilinn iop it,ai,
ndv'
nhat
hqp
chlnh
tai
ceo
bao
qu5
lap
trin-h
chuv6n tiAn tC hqp nhat cUa fap-iiln t'l'ing "irn
cAn
Ba; Giam d6c
Phii:

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> thrrc hiCn cec d6nh gia va uoc tinh mot c6ch hgp ly va than trqng;

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c6c chuan muc ke toan ap-dung cho Tap_doan c6

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cac s6 s5ch k6 toan thich hsp.dugc lYy -giit d6.phin
Ban Giem d6c chiu trach nhicm dam bao viCc
dam
va
diCm.nao
thoi
ki'
bAt

tai
lV,
hop
x_6cchinh
tinh hinh tai chtnh h'p nnat",:" ii'p All-n, "bi 1",lrOq
cons chiu
r,E ioan aa euoc 6o duns. Ban Giam d6c
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"a
y€u cAu nou trcn trong viCc lap bao ceo tai
Ban Giam d6c cam k6t rdng Tip doan de tuan thi nhong

chinh hqp nhet kem theo.
CONG

86 coA BAN GIAM D6c

phin Anh trung thLrc va.hgp lli tinh
k6t qui hoat dons kinh doanh
2d15'
nam
idp
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hqp nh5t va tinh trinn tuu cnuye"n iEi'ie
phep ly c6 licn
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tSan Jo"nh nghiep viet Nam va cac quv dinh
chuen mrrc k6 toen viCt ru"t,6ifiO=ra':'op
lap va trinh bay bao cao tai chinh tai chinh hqp nhAt'
Og"

Theo V ki5n

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cia

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Ban Giem d6c,

*"

bio c5o tai chinh hqp

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nhAt kem. theo

;Gt 3l ihans t2


C6ng ty Cd phhn qu6c Cudng - Gia Lai

BO1-DN

BANG CAN DOI KE TOAN HqP NHAT
Viro ngiy 31 thang 12 nim 2015
Me so

Thuyet
minh

TEISAN

100

A. TAI SAN NGAN HAN

110

111
112

I. Ti6n vd cdc khoen tang duong ti6n

't20

IL Deu

Ngdy 31 thang 12

Ngay 31 thang 12

ndm 2015

ndm 2014
I

ll

5,991,922,313,4951

5,2e3,143,514,21s11

17,148,569,937 |
17,148,569,9371

106,400,454,60811

5

1. Ti6n

2.

I

16,580,000,0001
16,580,000,0001

tu Ei chinh

1.DAu

122

101 ,044,175,0001J

Cac khodn tuong duong ti€n

tu ndm gio tf6n ngey d6o han

I

I

1'rn

Itt. Cdc

131
132
135
136
137
139

-

7

248,130,904,8241

245 ,338 ,985 ,2411

9

(34,503,029,225)l

(34,503,029,225)l

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1. Phai thu khech heng
2. Tra trudc cho ngLrdi b6n

3. Phdithu vd cho vay ng5n hqn kh6c
4. Cec khoan phdi thu khdc
5. Dlp phdng phai thu ngdn han kh6 ddi
6. Tei san thi6u chd x0 lY

I
I

I

VL Hang

140
141

149
150
151

152
153
155

I

tAh Lh^

10

2. Dq phdng giam gi6 hang t6n kho

I
|
I

I
I
I

5,444,380,496,140 |
5,502,807,553,191 |
(58,427,057,051)l
6,954,298,0401
24,694,1861

t6n kho

!,ih^

10

V.Tdi sdn ngdn h?n khec
1. Chi phi tra trudc ng6n han

z.

rnr6

gia tri gia tdng

duqc kh6u

1,057,s86,208,3001

506,858,949,378 |

158,426,925,2761
134,804,148,5031

khodn phdi thu ngdn hgn

6,865,483,2741

trcr

198,019,859,4211
648,730,392,8631

I

4,120,108,s08,7271
4,179,291 ,457 ,9551

(59,182,549,228)l
9,047,942,5841
40,830,4421
8,942,991,5621

3. Thu6 va cac khoan khac
I

ph6i thu Nha nuoc
a. Tai san ngdn han kh6c

I

64,120,5801

64,120,580]

I

200
210

216

I

I
I

B. rAr sAN DAr HAN
I.Cec khoen phAi thu ddi hpn khdc
l.Phai thu dai han khac

1,987,943,375,0901

I

80,162,214,000
80,162,214,000

11

298,927,808,022

251,293,466,356
316,730,957,761

309,679,627,259
262,111,027 ,259
315,576,81 0,310

(65,437,491 ,405)
47 ,634,341 ,666

(53,465,783,051 )

1t

47,694,169,120
(59,827 ,454)

47,625,569,120

I

220
221

223
227
228

229
240

241
242

250

zcz
253

I

|
NguyCn gid
I
Gi6 tr! kh6u hao loy k6
I
2. Tei sen c6 dinh vd hinh
|
NguyCn gi6
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dei h?n
I ll. Tdi sdn dddang
phi SXKD dd dang dei han
1.
Chi
I
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dd dans

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| ill.Deututei chinh dei hAn
t. Dau tu veo cong ty li6n k5t, lien doanh
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|
I

260
261

270

t. rai sen c6 ainn
1. Tai san c6 dinh hou hinh

I|

tv.rai

san dei hen khac

1.Chi phi tra truoc dai han

T6NG CONG TAI sAN

1,592,141 ,541 ,139

u9,162,214,0001
249,162,214,000

't

,211 ,244,37',\,056

47,568,600,000
(56,969,120)
1,073,335,043,658

328,944,210
I ,210,915,426,846

13
14

228,536,982,012

228,536,982,012

72,000,000
72,000.000
7,979,865,688,585

073,335,043,658
128,653,712,012
128 ,653 ,7 12 ,012

310,944,210
310,944,21C
6,885,285,055,358

BO1-DN

c6ng ty cd phbn Qudc Cudng - Gia Lai

BANG cAN DOr KE
Vao ngiy 31
Me so

roAN HgP NHAT ( ticp theo)

thing 12 nam 2015
Thuyet
minh

NGUON VON

300

NgAy 31 thAng 12

VND
Ngey 31 thang 12

ndn 2015

ndm 2014

2,951,/U7,914,4921

4,038,953,644,380

A. Ng PHAI TRA

|
I

I
I

I

310

2,043,912,900,e441

l. Nq ngdn hgn

3'11

1. Phaitra ngudi ban

17

35,780,528,5561

2. Ngudi mua tra ti6n truoc

18

111,347 ,529,0281

J IJ

3. Thu6 va cac khoan phei nop Nha nuoc

19

314

4. Phei tra ngudi lao dong

Jtz

'

315

5. Chi phi phdi trd

1

,145,059,221 ,6321

47,893,642,420
1

14,534,573,969

8,612,659,'145
'1,909,696,696

20

15,513,890,236

2,728,509,322

188,347,853,946

277,779,542,935

3'18

6.Doanh thu chua thuc hi€n ngSn han

890 ,042 ,7 42 ,649

511,212,269,701

319

7. Phai tre ngAn han khac

217,059,472,631

63,176,364,406

320

8. Vay ve nq thuC tdi chinh ngan han

'15

589,829,808,220

1

15,303,719,692

9. Du phdng phai tra ng6n han
322

10.

330

1,995,040,743,436

. Nq.dei han

333

1. Chi phi phaitre dai han

337

2. Phaitra dai han khec

338

3. Vay ve nq thu6 tai chinh dai h?n

341

4.Thu6 thu nhap hoan lai phaitre

400

B.

410
411

1.

chi

s& hOu

1,806,388,692,860
149,345,918,7 40

233,318,642,434

20

5,291,396,000

400,291,396,000
23

1

,360,1
1

24

11

,161 ,014

,319,543,988

1

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'1

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3,940,912,044,205

3,933,837,140,866

3,940,912,044,205

3,933,837,140,866

2,751 ,293,100,000

2,751 ,293, 100,000

807,235,430,600

807,235,430,600

(1,690,000)

(1,690,000)

35,249,92s,221

35,249,925,221

V6N cHU SO HOU
V6n

(3,083,291,049)

982,6'10,073

Qiy khen thudng, phoc lqi

V6n c6 phdn

412

z. Inang ou von co pnan

415

J.

418

4. QuY dau tu ph6t tri6n

420

6. Lqi nhuan sau thu6 chua phan ph6i

204,47 4,734,7 55

201 ,447 ,549

429

7. Lqi ich cd d6ng khOng ki6m soat

142,660,543,629

138,612.825,295

440

UO pnreu

quy

7,979,865,68t€8F

TONG GONG NGUON V6N

1'

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Ngay 04 theng 02 ndm 2016

50

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Nguy6n Da Thdi

Nd

K6 to6n trudng

ooc

BO2-DN

c6ng ty Cd phbn Qudc Cudng - Gia Lai

BAo cAo KET OUA HOAT DONG KINH DOANH HqP NHAT
cho ki/ k6 toiin kdt thic ngiy 31 thdng 12 ndm 2015

'l.Doanh thu bAn hang va cung
'124,033,617

cip dich vq

s23,528,302,'l

,

khoan giam trD Doanh thu
(1,761,28g,8',1

thu thuAn vd ben hang

523,52a,302,1

124,033,617

.ciii vi5n hing ban ve dich vq

(561,731,123,

('t72,204,677

5.L nhuan gop vai ban heng va
cung c5p dich vr,r

thu ho?t ilong Gi chinh

51,816,005,031

2'l
22

Trong

d6:

Chi phi

Ei vay

8.Chi phi biin hang
Phi quan

li

23

24.2
(11,609,731,

27
(961,406,087)

25

(11,652,868,11

113,452,25O,1

12.Chi phi

khic

13.LEi nhuan kh6c
4.T6no LN ke toen tru6c thuC

(18,889,324,1

30
20,551,387,1

5,322,307,A'l

11. Thu nhap kh6c

1297,210,620,

(20,814,156,908)

(5,521,965,1

doanh nghiCp

lO.Lqi nhuan thuen td hoat dong

(38,2O2,821,

31

5,796,3s5,281

'1,052,110,

6,605,482,121

(708,ss8,084

32

40

(1,091,930,461

50

30,488,973,

15.C Phi thuiS TNDN hiCn hanh

EI

(3,517,4s6,21

16.T Nhap thue TNDN hoan lei

52

17.Lqi nhuan sau thuii TNDN

(2,444,259,57

13,5',t7,456,21

5,304,411,41

Hnan Do:

17.1 Lqi ich cia CD khdng Ks
17.2 C6 d,ng
'18.

cia C6ng ty

(12,252,153)
5,316,663,568

62,033,849

(482,313,623)

23,316,452,927

32,858,001,247

(11,0s9,r

Lai co ban trCn c6 phi6u

1g.Lai suy giam tren c6 phi6u

ftL/
Nguy6n Thi Kim Dung

Nguoilap
Ngdy 04 th6ng 02 nem 2016

/

.---7//1/F -"'-

1/./------Nguy6n Da Thdi
K6 to6n trudng

iZ.ot"

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BO3.DN

C6ng ty Cd phbn Qu6c Cusng - Gia Lai

BAo cAo LUU CHUYEN TIEN TE HqP NHAT
cho kV kd toiin kdt thic ngiy 31 thdng 12 ndm 2015
Cho kY ke bAn

CHI TIEU
Thuyet
minh

ME

s0
I. LI.PU CHUYEN NEN TfT

ben

ket th1c ngey 31
th1ng 12 ndm 2014

I

HOATDONG KINH DOANH
1

Cho kY ke

k6t th1c ngdy 31
theng 12 nAm 2015

I

25,63e,184,3221

27,1

Kh6u hao v€r kh5u hir tdi s6n c6 dlnh

12,010.180.121l,

1

(Hoan nhap d!r phong) dfP phdng

(1

63,369,252

Lqi nhuin tru6c thuii
Di6u chinh cho c6c khoin:

3

L5 chenh lech
5

(LeD

6

Chi phi lai vay

at

16

ti

397,616,9801

gi6 h6i doai

ti? hoat dong dau

tu
27

LEi.nhuan tU ho?t d6ng kinh doanh
thay d6i v6n luu tlQng
Giam (tang) hang t6n kho

11

(Giam) tdng cac khoan pheitra

1a

Giem chi phi tra truoc

IJ

I

14

Thue thu nhap doanh nghiep da nop

15

Ticn thu khac

16

Tien chi kh6c cho hoat dong kinh doanh

lluu

t1

I
I
I

24

zc
zo
27

I
II

34

(29,620,404,749

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254,823,247,6261
(55,863,744)
(14,185,586,493)
29.1

chuyan ti€n thuAn tr) (sr} dqng vao) ho?t

kinh doanh

luu

(200,413,545,735
620,810,172,
(91,371,862
(21,404,137

(2,593,461,404)
1,223,366,800

cHUYEN TIEN

HoAT DONG DAU TLT
rldn cni o6 mua s5m, xay dqng tei s6n c6 oinn
TiCn thu tu thanh

(220,644,000

(23,256,093,072)

(164,892,259,805)l

(54,314,035,076)

(252,922,565,225)l

ru

li, nhuqng ban TSCD

vd TS dei

han kh6c

TA,{A'

AQA

Ticn chi dd cho vay mua c6ng cu

(97,844,968,849)

Ti6n chi dA dau tu vao don vi kh6c

(96,820,000,000)

(446,718,322,196)]

Ti6n chi d6 mua cdng ty con
Ti6n thu h6i

|
I
II
II

869,076,297,830

ttiu tu g6p v6n vao don vi kh6c

Lai tien g|}i nhan duqc

viro ho4t
lLuu chuy6n ti6n thuAn s& dung
ldong dau tu
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33

43,212,669,3061

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30

1

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20,814,1 56,

hoat dong kinh doanh

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12,167,170,9641
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ren tar vay oa lra

ld6ng
rr.

I

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(152,662,992,440

(1,345,187,232,$8)l

10

20

(5,321 ,351 ,644)l

trudc

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tt

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1,755,901

il. Luu. CHUYEN

T|EN

2,432,97 4,233

2,918,688,373

(246 ,489 ,597 ,1071

172,354,098,782

350,124,986,602

159,340,000,000

(169,631,181,094)

(175,606,184,066)

180,493,805,508

(16,266,184,066)

Tu HoAT DoNG

rAr cHrNH
fien vay ng6n han, dai han nhan duqc
Tien chitre nq g6c vay

I

40 lLuu chuv,in tiirn thuAn

t-

lhoqt

dQng tai chinh

tt}


C6ng ty Cd phhn Qudc Cudng - Gia Lai

BO3-DN

BAO CAO LUU CHUYEN TIEN TE HgP NHAT
cho kV k6

todn kdt thUc ngey 3l thiing 12 nem 2015

k6t th(tc ngey 31
12 ndm 2015

(giam) tien va tuong aluong tien thuan
ky

va

(89,251,884,671

tuong duong tiBn diu k!

hu&ng coa thay d6i

ti

r!

Nguy6n Thi Kim Dung

Nguy6n Da Thdi

Ngudi lap

KA to6n

Ngdy 04 theng 02 nem 2016

(8,804,345,089

1't5,204,799

gie

va tuong ttuong tidn cu6i

ket tnuc ngey 31
theng 12 nem 2014

trudng


COng ty C6 PhAn Qu6c Cuong

BO9-DN/HN

- Gia Lai

HqP NHAT
THUYET MINH BAO CAO TAI CHINH
k6t thuc nsav Y thens 12 nam 2015
iai

#"d; ;;;;;a' "ninn
r. rnouerlN GONGTY

pnAn duqc thanh lap theo
- Gia Lai ("C6ng-ty") la cono tv c6
COng ty C6 phAn Qu6c Cudng

LuatDoanhnnn'ep"il"vigtGtth"o6iAi-cn':tninhanDenskyKinhdoann
tu i'KH&Dr') rinh Gia Lai cap nsav
("GcNDKKD") so ggoso66rid:" t:.fgi;S*."'l-uau
)ith;"g 3 ;a't 2007, ve c6c GCNDKKD dicu chinh'

ngav 9
Crrrils- !!f!n Thanh ph6 H6 Chi Minh
dich
Giao
Cong ty duqc niem y€t tai Sd Giao.dlch
sd
d6c
rsorbg-soouctu oo r6ns oiam
theng I nam zo,o
2010
pna ri5-Cru'rurinn ky ngay 27 thang 7 nem

chuns khoan Thann'n"o'dlvEioilii"O
d0n9 sen'
C6ng ty lephSt tri6n va kinh doanh b6t
trinh dan
Hoat dong chlnn trong nam hien hAnh crja
cong
dung
xay
vu
dich
h0 cho thu€'
mua b5n
bao g6m cao 6c van pning
va
su
"Ao
"ungtr6ng cAv cao
ttxivtd'
"J "J"oc'ig
trinh
dung va cong
g0
"on-g
"gn,ep,
kinh doanh Ca phe va san pham
clo"su thanfphAm,
Phudng Tra Be' Thanh pho
Dudng Nguy6n Chi Thanh'
jien
Cong ty c6 tru sd chlnh taa lac t?i

iqa tac t?t s6 26' oudns rran
aai
inong
Pleiku. rinh Gia Lar, vret'il:;;dl;i;9i"a; viet
Nam
ij;ii;H;;; ouan s, rrianh ph6 Ha chi Minh'
(ngey 31
ngiy 31 th6ng 12 nem2015la 202 nguoi
56 luans nhan vicn cia Tap doan t4i
thang ltnem 2014:202 ngvdt)

it"i"iii

Co

ciu t6 chirc

sau:
C6ng tY c6 c6c c6ng tY con nhu

lap theo
('HP") la 99nq -tv^:9 ohan duec thanh
thang 5
c6nq tv c6 prran Bat dong sdn Hlep Phtl
nsdY'14
c5p
rttinn
pn6 tid.'cnr
Ha N0i'
l0

cc.iokKD s6 4103006710 *'si"ririatir'inairr
xa
9
Km
11'
so
tai
co tru sg 193.1ac
np
oiE"
GCNDKKo
cec
ve
nnm 2007,
trong nam
"t'itl bni rurltin' vigt Nam Hoat d0ng chinh
va ban
xuat
Phudng Hiep Phu, Quan s, tniiil il5'H6
dung.va cons nghigpi san
nuu
so
hien tai c0a HP la dau ,u u" *"v'l''ig""bftl;i;it'
chu
v6n
gt tn-ei;r-tnEt zOrS' Cong ty nam gio 55'%
vAt li€u xAy dung. Tai ngav

;il

crla HP.

duqc thanh lap theo

cudns Lien A ("ocLA") l?,"91'9iY.?9 ohAn
pt'o na'ci'l tttinn c5p nqdv e theng 8 nam
Gcr\ioKKD s6 03102262e3. d" $'"KH;b\;;n( iA taa lac tai 26 Dubns TrAn Qu6c Theo'
2o1o va cac GCNDKKD di6u "n'iin oCrn "o1iu
d6no chlnh trons nam hien tai
phudns 6, Quan 3, rhanh pnu'ii['crr*irur1"ri, iidtii";. Hoat
ich' xay dung cong irinh
trinh,c6nd
cOng
cria QCLA la kinh doann o"t oOiJ ii'""iav'o'rtis"hgrn6ng.
hda va he th6ng lo suor va

Conq tv C6 phan Qu6c

di6u
.tuonq s5t, dudng b0, ua rap oii"n6-inbng'oign'
ndm gitl 96'6% v6n chrl s& hou
cong-tv
iois
cec dich vu khac Tai ngav sr ifr6;d i'i"5t

cia

QCLA.

c6 hai

("DNM") la,cong^ty trach nhiem huu h?n
dan
C6nq tv TNHH B6n du thuyen Dd N5ng
Nhan
ban
s6 szioizooo134 do 0v
N'ai
thani vicn trd len duqc tnann iipinii''BiN-okr6
Phudns
t?i
lac
c6tru so tQa
cua
Ky
rhanh ph6 oa Nins cap "gav l?ti'!=""gi;;[iol1,b.ryu
dang
chinh
dong
NAng' Vigt Nam Hoat
Hien Dong, QuAn Son r|.a, rnlnn'p'nO"da
t5i nha van. phong va can h0 "lt"
Jo""n
[i"n
tin"
vu
DNM la kinh doanh bat oOng
o'-tn'Vtn' cia F:o thudnq mai va cacv5ndlcn
chua
doanh cac dich vu nha nang, d]J uu odn
gop

v6n
66;;.';919'-c9i9 11va cic c6 ooig
lien quan khac vao ngav.so
th-;J'd nghia vu g6p ri6n chinh thfc vao c6ng ty con nay'
l? qonp- tI:6 ohAn tlusc thanh lap theo
conq tv c6 phAn Thrly dign Qu6c cudng CocH') Lai cap ngav 12 thans 3 nam 2007'ua
TInn Gii
GCTIDkKD s6 ggogoooto
Phuong
Oang ki tai Dudng t'iouv6n Chi Thanh'
tiu-sa
ci
Oiri
chinh
cac GCNDKKD dl6u
t?i cia
hien
Viei llim noat dQng ch-inir trons nem
Trd Bi, Thdnh ph6 Pleiku, ri'in' biJ
quvcn
so
pnili'aii1 ll91s 1a1'c9no tv da mua 90%
30
QCH li sdn xu5t, truven 15i
ngav
tai
QCH
gov"
sd-nou crla
"6

hou trong QCH, vd tneo ao 65ni'iv"tit JiJ
"Onchi
theng 06 nam 2015.

jl*:'I'll

t;;g

d"';;iti&Di

'ffi il'


COng ty C6 PhAn Qu6c Cuong - Gia Lai
NHAT Gi6ptheo)
^.
THUYET MINH BAo cAo rAl CHINH HgP
31 thane 12 nam 2015
nsav
k6t thuc
;i;;;;;; ;'nona* tai

BO9.ONiHN

"ninn

1.

THONG TIN

Co

coNG TY (ti6P theo)

ciu t6 ch(rc

(ti6p theo)

c6notvTNHHBDSQu6ccudngPhudcKi6n(..acPK')|ac6ngtvc6phAndugcthAnh|?p
oo'arin cia sd KH&DT Thanh
tneo cl6v CNDKKD so osrszsd'gdz'i"i'lo"g'allg It'rinntru sd dang ki t?i 26 Tran ouoc
obpk-"0
oh6 H6 chi Minh cap ngay rr tffid-njr-iilis Hoat dOng chinh trong nem hiCn tai cua
viei'n"m
ridil,
ihao,Pnuong 6, Quan- 3, TP
gr nA)O'tS' ti te v6n g6p cia Cong ty chrem
fa kinh doanh bat argng tj"'. Vao igay
OCPK

tgig ia aoy" quvAn sd hou trong QOPK

2.
2.1

co Sd TRiNH BAY
Chuin mgrc va ch6 60 k6 ban eP dtlng
trlnh bay
ty va 9a." 9919. tl-::^,("TaD doan") duqchanh theo
Bao ceo tai chinh hqp nhAt cia COng

ban
nghiep
doanh
k6-toan'
cn6 a-O
o5no d6nq Viet Nam C'vf'ro"l pt'ij ndp'vOi
eo trudng BO Tai va cac chuan mllc
tnanl tu s6 2oot2o't4rfr-Brciili'iltiinoti cna
iiSioi" viel Hut do Bq rai chinh ban hanh theo:
hdnh b6n
31 thang 12 nam 2ool vd viOc ban
Quv6t dinh s6 149/2oO1iOD-BTC ngay
cni,an muc K6 toan Viet Nam (oqt 1);
hanh sau
31 thang 12 nem 2oo2 vd vi€c ban
Quv6t dinh s6 165/2002/aD-BTC ngay
chi," muc K6 toSn vigt Nam (Dqt 2)l
ban henh sau
ngay 30 theng 12 nam 2003 v6 vi€c
Quv6t dinh s6 234I2003/OO-BTC
cni,an muc K6 todn Vigt Nam (oqt 3):
sau
15 thdng 2 nem 2oO5 vd vi€c ban hanh
Quv6t (rinh s6 12l2005/oD-BTC ngay
cnian muc Ke toan ViCt Nam (Dot 4); va
ban hanh bon
ngay 28 thang 12 nem 2OO5 v6 viec
Quv6t dinh s6 100/2005/QO-BTC
cnian muc KC toan Viet Nam (Oqt 5)'
kinh doanh hqp nhat'

b6o cao k6t qua hoat
Theo tl6, bang can d6i ke toen hqp.nh5t'
hsp nhat duqc
'tonq
c6o
tii
lzlin vct ririn oao cho chinh
b6o cao tuu chuycn tien,e nnp'xr{ai'"a
tusns khons
d6i
cac
trinh bay kem theo ua u,e" J# iun'g t?J "al' 'iav 5;'ol,s' 13tn
Viet Nam va
tuc' nguyen F"l Ya. thpno le k6 toan tai
duqc cung cap cec thong-trn uE "a" in'i
j.llin tai glitl, kSioud hoat dons kinh doanh
o,.in" ffi'lii1ii'n
hon n[]a khons duqc
rOng rai o
"nu
iJ''vtt"iai'"a inong rg rC toan duqc ch6p nhan
theo
tg
ti6n
chuyBn
v3 luu
"Ji
cac nuOc va lenh th6 khac ngoai Vigt Nam'

-'

-'
>
-

r>
-

Hinh tht,c s6 k6 ben ep dung
Tap doan la Nhat ky chung
Hinh thoc s6 k6 toan duqc ap dung cia

ben nem
nhat b't
cho vigc lap beo c6o tai chlnh hqp
KV k6 toen quy ciaTap doan ap dqng
ir6iv r-ina"li i va r6t tnuc ngav 31 thens 12'

Kt

k6

deu

Den vi tiin G sit d?ng trong k6 toAn

Baocaotaichinhhqpnhetdugc|apblngdonvitidnt€sr}dungtrongk6toanciaTap
tlodn ld VND

ti!

BO9-DN/HN

-

COng ty C6 PhAn Qu6c Cuong Gia Lai
NHAT (ticp theo)
THUYET MINH BAo cAo rAl CHINH HqP
^.
k6t thuc nsav 31 thans 12 nem 2015
tii
ci'l, ,G; H;;;i'
"ninr'

2.

co sd

TRINH BAY (ti6P theo)

2.5

Co sd

hW nhet

con cno
c6o tii chlnh cia COng ty va cac cong ty
Bao cao tei chlnh hqp nh6t bao g6m bio
i6itn'i6 ngav 31 th?ns 12 nem 2015'

tu n'Say mYF' la .noav Tep doirn n5m quyAn
Cac cong ty con dugc hqp.nhat toen bo k6
A6n ngairbp dodn chSm dut quycn
ty con, u" o"p rol?u-n-t t'ip

ffi;i;;;

ki6m so6t cong

"nai-dn"

ki6m soat d6i vdi cong tY con.

laP cho cfins
con.sl} dung 9,1lEP
Bao cao tai chinh crla COng ty va cac cong ty
quan'
iliini.n e"q"?p oung cac cninir s6ch k6 to6n mot cech nhat
r?i
gjoa cac don vi trong 9':'"s,J?p-,9?al:i:
s6 du cac tai khoan tren bang can d6i k6 toan ia noi bo chua thuc hien
phet sinh tu cac
noac
rai
chi phl,
ih"
"i"-[noin
toan'
liao dlch niy ciuqc loai tnlr hoan
va trons tai s6n thuAn crla

trong]eL
Loi lch crla cdc c6 dong thi6u s6 la n!r{]oi ic1
va dugc trlni bay rieng biet tren bao-cao

.ii

il#

lhitflsc

-l

;;a;;J

l*:16

glit 6Oi fap doan
so
c6ng ty con kh6ng duqc.nam
duqc trinh bay-rienq bi€t vdi phin v6n chu
ket qua ho?t dong krnn oo"nn'riqp nnat-ia
ke
toan
in,l ia nou tren bens can d6i
hou.cia cac c6 dons cria
"6"s'il"#'il"S
hqp nhat.

;t$;6;

3.
3.1

YEU
T6M TAT CAC CHiNH SACH KE TOAN CHO

ve cec khoan fiNng dtpng tian
hang, cac
tien goi ngan hang'
g6m ti6.n mit tai quy' tidn
Ti6n vd cdc khoan tuong duong ti6n.bao
cao' co
khoen
thanh
iinh
c6
thang'
tno' ian-gOi rn6ng qu6 ba
khodn ttAu tu ngan han
ro
trons
rii
itiJ^rit'B^ ;a; binn-va tnong c6 nhieu
"o
kha nens chuy6n d6i ae oans tnii'; ii"
Tian

chuven d6i thanh ticn.

Htng tdn kho

Bdt d,ng sen 6n kho

dung d6

xay
sin duqg tu."- 1?a" dang
BAt dons $n t6n kho, chri y6u ld bat dong
thuc hoac
cho
'luqc
dich
muc
gio
nhim
n5m
lir
hon
ben trong tli6u kign kinh doanh
hon giira
gi5
thep
iSir rn" vd duqi ghi nhan theo
duqc na- g,u
chd teng gia,
giitt in'r' 'ua'gE t;i thuen ao th6 thqc hien dusc

#;th;;;'

nni'il'hiii

Gia thanh bao g6m:

>
>
>

QuyAn sr] dung d5t;

Chi phi xay dung va phat trien du en; va
k6' chi phl"giai-phong mit bing' chi phi cho
Chi phi vay, chi phi lap k6 ho?ch va thiCt
nh-uong uAt d0ng san' chi phi xay
cec dich vu phep ly cnuven-ig;idp' inu6 cnuv6n
dung va cec chi phi khac c6 lien quan
thi hoac ben hang trong viec b6n bat
chi phi hoa h6ng kh6ng hoan lai tra cho cec dai lf ti6p
phi ben hang
OOnd san Auqc gni nhin vio chi
gia ben udc tinh 'trong di6u ki€n kinh doanh binh
Gie tri thuan c6 the thLPc hi€n dugc la
gia tr! thdi
iet tttu" nam tai chinh-va chi6t kheu cho
thudng, drJa tren 9ie thi trLPong
tinh'
udc
phi
hang
b6n
chi
"gal

ve
tnann
gian cria ti6n te (ncu trqng v""i, i]" ;'r'ti'piiicB noan
bao ceo k6t qla hoat dons kin! 93?l!lntxai
Gi6 thanh cria hdng t6n kho ghi nnan tren
bat dons san Dan
ineo cac crri phi cu ih6 phat sinh crla
,"aiJiiiiiir,ep
""e; i'ru tiin algn ticn'tuong d6i cia bat dons san ben di'
di va ohan bo cac chr pn,

iii

;il"d-dd"

;iil

"nu"i

l0


COng ty C6 PhAn QuOc Cuong

BO9-DN/HN

- Gia Lai

(ti6p the-o)
THUYET M|NH BAO CAO TAI CHINH HgP NHAT

^.
12 nem 2015
theng
31
ngay
k6t thoc
tai

"i"-"gay;l "h"

;a.

"tttnn

3.

r6M TAT cAc CHINH sAcH K€ ToAN cttg YEu

3.2

Hang adn ktto (tiep theo)

(ti6p theo)

Hdng t6n kho khAc

m5i sdn phAm tt6n vi
gioa gie thanh d8
Hano tbn kho duqc ghi nhan theo gia thAp h-on
tri thuAn co th6 thrrc hien

fiidn a"q" Gia 'tua
tri vJ oi6u kien hien tai va sia
doanh binh thudns tru chi

lill?,iiJd'[ii;i"ii"n

uiit'i5l''iiiilini"

JtL na^giu"'in;i';'"s ai6u rren kinh

pni'uo" t]nn dA hoan thanh va chi ihi b6n hang uoc tlnh'
gie
xuyen de hech toan hang tdn kho voi
Tap doan ap dung phudng phap kC khai thudng
tri duqc xec dinh nhu sau:
quen gia quydn'
chi phi mua theo phudng phap binh
Nguyen vai lieu,
cong cu va dung cu

chi
kinh

ThAnh phdm vd
ohi san xuat,

il;h;ailng

chi phl san xuet
gi6 v6n nguyen vat lieu va lao tlong trLPc ti6p cong

hoat dong binh
d0
muc
tren
oiq" pnan b6 ;(ra
quven'
quan
sia
"nung
tn"o"g'it'"o pilu"ng pnad oinn

Jii;';q';

DV phdng giem gi6 hdng tdn kho
cac
lap cho phAn gie ki du ki6n bi t6n that do
Du phong gidm gi5 hdng t6n kho tlugc trich
xav
the
c0
v
v
thdi'
)
ttu r-ing' xdt pn5m.ctr5t l6i
ve
khoan suy gidm trong g,, n, too'i'iil'nlai
ly
hqp
chung

bans
tren
aoan dLPa
ra d6i vdi hanq t6n kho thuqc itivE" #ito' crlai4p
tai ngav i6t iniic rv r<5 toan nam
hach toan vao sia v6n
s6 tens hoac siam kho6n d\r phons-.siam qia,fig:i:Il?duoc
doanh hgp nnar'
rring oZn tr6n 5ao cao k5t qua hoat dong kinh

i:,;;ftft"iei;i

Cec khoen Phei thu

theo gia tri ghi s6 cac

tai chinh hoo nhet
Cic khoin phai thu dLPqc trinh bay tren beo caot"' fni cAn trtr cdc khodn du phdng duqc
khoin ohdi thu ti] khach na"g'"##i;'' kiJ"

lap cho cec khoan Phai thu kh6 doi'
ohei thu ma Tap doan du
gie tri.cia
96'" S:en rans hoic sidm s6 du tai
Du phong nq phai thu khO dor thB hiQn phAn
qua
ki6n khong c6 khe nans tn, na]'[i^iiiiiEi $u; 11rg 1"11-nam
pnt quin 19 doanh nghiep tren bao ceo kct
khoan du phOng duqc nacn toan u5o cni
hoat dong kinh doanh hqP nhat'

3.4

Tei san c6 dlnh h&u hinh
gi6 trir di gia tr! khAu hao loy kc'
Tii sdn c6 dinh hou hlnh duqc th6 hign theo nguyen
g6m giS.mua va.nhring chi phi co lien quan trqrc
Nouven qia tai san c6 tlinh htlu hinh bao
tai sen vao s5n sins ho?t dons nhu du ki6n
i,#itE;
dr'tqg ghi
!S-"Jc", S-ilt-1111
cac chi phl mua sim, nsng c5p vi d6i mdi tai san c6.tlinhcao k6t qua!e.tS
dOng kinh doann
hoat
beo
vao
toan
tri, soaini'a e"s; nacn

;8";";

;;;;iphiGo

hqp nhat khi Phat sinh
ly' .n.qyfl 9ia va .gia.tri k'hAu
Khi tai san c6 dinh hou hinh duqc ban hav. thanh
'h-a3-llv^l:
bao cao
tai san dugc hach toan vao

duoc xoa s6 vd cdc fnoan raifo-pntisinh do thantr ty
k6t qua ho?t afong kinh doanh hqp nhat'

3.5

Tei sen c6 dinh

vo hinh

nguyCn gi6 tru di gi6 tri kh6u tru lOy k6'
Tiri sdn c6 dinh vO hinh duqc ghi nhan theo
quan tr\rc tiep
g6m.gie mua va nhong chi phi co lien
Nquven qi6 tai s6n c6 ttinh vo ninn oao
dq kicn'
a-5n'uie"-e"a tai sdn vio srl dvng nhu
tai
vo hinh qyq" gli q"s
cac chi phi nins cAp va d6i mdi tdi s6n c6 tlinhqua hoat dQns kinh doanhPYI19I1,:F
phat srnn
khi
rtiac ouq";iich-toen vao kilt

;"";'U;

"hi

;ii

1I

C6ng ty C6 PhAn Qu6c Cuong
THUYET MINH BAo

il;s;; ;; ;";a.

-

cAo rAl CHINH HgP
ial

BO9-DN/HN

Gia Lai

NHAT (ti6p the-o)

^,
k6t thuc nsav 31 lr'ens 12 ntm 2015

"ninn

(ti6p theo)
rOM TAT cAc cHiHH sAcH KE ToAN cxo v€u

3.

3.5

Tai sen c6 ilinh v6 hintt(ti6p theo)

thanh ly, nguye,n gia va.gie. tri fhAY,q]:y^li
Khi tai sdn c6 dinn vo hinh du.sc ban hay
cao
tnan6 ty talian duqc h?ch toan vao bao
khoan lai rdinat
"int''o"
k6t qua hoat dong kinh doanh'

;;;;;':5"t;ac
Quydn

st

dung ddt

dinh.vO hinh trCn bang. can-d6i f.e toa!-h?l
Quv6n sft dqng dat duqc ghi nhan la tai san c6 quvin::"lulf d5t Nsuven sia
quven su
nhAtkhi Tap doan nhAn ouqc giei Jn'ing-nnan
vao trans
san
tai
dua
viec
den
ti6p
tatta nn,indiii pni cd tien quin trqcquyen srl duns dat c0 thdi sian sti
uj

-i,#i'i"iJ'-r'na-iiiiu
thei san sans dc su duns

ffiilAi;5";5F

*

dqng v0 thdi han.
3.6

'KhAu hao va RhAu tni
vo hinh duqc irich theo
tr'ir €! .sdJr c6
-dinh
KhAu hao tai san c6 dinh hou hinh va kh6u
uoc tinh crla c6c tii
duns
hou
phudns phap kh5u hao e"o"g lne"di'"i; ;6t
san nhu sau:

fti;i""

Nha c&a va vat kiSn

tr0c

ui
tai
PhOng

prl5" ii6r ,ijv tii'n

i'ii-u iio", tnot
i;'n',1'J,"i1id"
fniet Uivan "-a"-

5 - 25 nam
3 - 25 nam
5 - 20 nam
3 nam

3 nam

hao dugc xem x€t l?i nhim
uoc tinh cia tai san c6 dinh. va ty 19 khAu
nit nn6t quan voi ldi ich kinh t6 du kicn
tlim bdo rang phuong p""p;'if,-dfti,"lit'iJn rinati
tnu e,ts" itt vigc sr? dqng tii sdn c6 dinh'
"e
Chi Phi di vav

Thdi. gian hou dung

3.7

phi kh6c phAt sinh
chi phi di vay bao gdm lai ti6n vay vA cac chi

liCn quan trrrc ti6p cf€n

cic

khodn vaY cria TQP dodn

phat sinh trong nem'ngo?i trir cec khoan duqc
chi Dhl di vav duqc hach toan nhu chi phl
idii [d" tit""'"Oi duns cia doan ti6p theo
san
mua sim' x3y dvng hoac hlnh thanh mQt tai
Chi phi di vay lien quan trVc ti6p d6n )/igc
truoc
tlinh
dlch
muc
ouing theo
cu th6 cAn c6 mot thdi g'"" iitd;'i'd'16 in6 o"a vao'"'l
d6
san
tai
cia
nsuven
vdo
sie
h-6a

;L;ilil;r6v6n
Chi phi tre

tu'Pc

h?n hoac chi ohi tra truoc dai han trcn
chi phi tre tn.fdc bao g6m c6c chi phi tre trudc n95n
thdi gian trd trudc hoec thdi
bdnq cdn d6i ke toan nqp nnitii ilqJpni" ut"tt*g'kh"ing
pht
nav'
chi
cac
il;Jl6n"i1inn t6 t,rong ung duqc tao ra tu

Hw nh^t kinh doanh

thef phuong rap gia mua' G-ia phi hqp nhet kinh
san dem trao doi' cac
t'it'ip rv=iii Gv--;1q1?" lrlitifi-fi^i."a" tai
cu v6n do ben mua phet
nhan Y?
khodn nq phai tre d€ pnat .ii'n no6-"'aa thila
"9,".."6no
cac cni phi li6n qiuan trrrc ti6p d6n viQc hqp
hanh dC d6i lAy quy6n riet ."it'11"*ui rnua.va
tang
xac oinh duEc vi nhong khoan nq tiem
nhAt kinh doanh. Tai ,an, nq-Jni tHco tn6
li'
gi6
hEp
tri
ghi
theo

nh€n
oen oi mua ddu
phai ganh chiu trong nqp nnbiili;h'dolnn
HoD nh5t kinh doanh duqc hach toan

i;#i'il;il!;,

tai ngay hqp nhat kinh doanh

"':t


C6ng ty C6 PhAn QuOc Cuong

- Gia Lai

BO9-DN/HN

(ti6P thE.O)
THUYET MINH BAO CAO TAI CHINH HgP NHAT
^.
12 nam 2015
thang
31
ngay
k6t
thuc
chinh
tai
it'"-"gay

"I "t'".em

K€ ToAN cHo Yeu (ti6p theo)

3.

T6M

3.1o

tuvao cec c,ng tY fien RAt
ceckhoendautuVaoc6ccongty|ienk6tduqctlachtoantheo.phuonoohfp.v6nctrusd
d6 rap doan c6 anh hudns dans k6 nhuns khons
ffi;.'b;il ty ilrarra "o"6ivi"i trons
thLPdng' Ti? d9?n.duoc
phdi lir cong tv con trayion"g iV riEn ooZnn crli tap ooan Thong

rAr cAc cHiNH sAcH

Deu

nOu tren 20% quyAn bd phi6u d don vi nhan dau tu'
"a
nhan. ban dau tren beng-can
Theo phuong phdp-v6n chrl sO hfru' khodn-dAu t11,du-oc ahi
nhong thav d6i cia phAn
theo
ciini
oieu

duqc
d6i kg toan hgp nhat theo gia g6c, sau d6
rien k6t s;u khi mua Lqi the
sd hou crla Tap doan trond gii tri tai sen thuAn crla cOnq ry phdn dnh trong gie tri con lai
o-uoc
thuong m?i ph6t sinh ti""ie'"'d["'i;;-longiV rie;kAt
gian
mud'i (10) nem. 860 cao k6t,qua
thdl
khoang
phan
trong
b6
dugc
va
crla khoan dau tu
Tip doan trons k6t que hoat
crla
h6u
pna,iso
hoat dong kinh doanh il;";?iFi;i"n

coi ta c6 anh nuOng Cani-k6'ndu

mua'
dOng finh- doanh coa c6ng ty lien kCt sau khi
Phln sd hou c0a nha dAu tu trong lqi nhuAn.(16)

c0a c6no tv lien k6t sau khi mua duqc
nsJ ;n?i'ua phan sd hou crla nhi ttAu

oiahn
rinir
phan anh trcn uao cao r6*tiua noat'oong
nhan vao cac quy
I"Ii"ig'rh"y e6ia"" rniii,JJ ",iJla"-qu"y iia cong ty tidn r6t duqc sni
gia tri cdn lai cr]a ltl'oin q?u lu Y?: :ons
Thav d6i l[v k6 sau khi mua dusc diBu chinh vao
c6n trr'r vao khoan dAu tu vito cons
auqc
r6t
tien
6;6ni tv

t'fd;;6i:ttii,;;;;;'il;",
ti

lien k6t.

nem voi beo ceo tai chinh h'sp nhat
Bao ceo tai chinh crla c6ng ty lien k6t duqc lap cung quan
voi Tap doan. c6c di6u chinh
coa rap doan va s* ori"g'zai Jr'ii.ln-"!ihl?i t;an ntiat
k6 toan dusc ap duns
qa1g11" cac thtnh sach
hep nhet thich hqp oa'i'ui" ghi
"hafe
thret'
can
hgp
truong

trong
nhSt quan vdi Tap doan

3.11

Diu tu khdc
gia mua thuc tC'
Cac khoan dAu tu kh6c
3.12

DV Phbng giam gb cIAu u ai chinh
Aau tu vao ngay k6t thtlc ky kC toan
Dp phong duqc lap-cho viec giam gia,tri cr]a ca9 $>i1
do Bo Tai chinh ban hdnh ngiv 7
nam theo hudns dan ii'i-rl;"g ii
hanh nsay 28
"a.228l2OO9rrT-BTc
8n^f|l:gtq do B0 Tii chinh banto6n
thans 12 nim 200e
vao chi phi
hach
dluqc
ohonq
"iino"g'ir-.6
thang 6 nam zorg. rang holE gldm s6du lii l(h?al 9u
phdi
trd vi chi
khoin
Cac

nnAt
hqp
tai chinh trong bao cao k6t qua hoat dong kinh doanh
phi trich trudc
ghi nhan cho s6 tiAn phai tra trong tuong lai
trlch truoc
cac khodn phei tra ve chi phijiJn
'tuqcO;qc kh6ng phu thu6c vao vigc Tap doan de
* .Oi nnan
tien quan den heng nol'"5
nnan'e,.ro" h6a tlo-n coa nha cung cAp hay chua

3.13

Trq cdP th6i viQc Phei

te'

ky beo cao cho toan b0
Trq cAp th6i vi€c cho nhan vicn duEc trich truoc vao cu6i m6i d6n ngiy 31 thang 12
ngudi lao oOng oa ram viei tai rap aoan du-qc..hon 12 thang tinh lam vigc theo Luat Lao
n:m 2OO8 bens mQt ii" ii-,1. r"rii ninn quan th6ng cho m6i nam
oai' n"ons lan c6 licn quan ru nsav 1 thans 1
ffi;,
thoi viec sC dugc di6u.chinh vito
nam 2009, .u" ,,rong-bini quan inang e6 Untr tro cAp
quan
seu theng gAn nh5t tlnh alcn thdi
crla
luo;ng_blnh

cu6i m6i nien dO beo;eo thed muc
s6 duqc ghi nhan vao beo cao
tap bao cao. pnAi-ianJien irong ih6an tti.h trudc nay

ft,-#;;16;;;ili;i;"-uan

di6m

k6t qua kinh doanh hqP nhat'

dung de tra trq cep thoi vigc cho ngudi lao
Kho6n trg cAp th6i vigc trich trudc nay 9"q:.s,u
gi6u 48 c0a B0 luat Lao dOng'
a-ong rnith6m dot hqp d6ng lao dOng tneo

13


C6ng ty C6 PhAn Qu5c Cuong

BO9.DN/HN

- Gia Lai

HgP NHAT (ti6p thCO)
THUYET MINH BAO CAO TAI CHINH
^'
r6itnuc nbav 31 thens 12 nam 20'r5
tai

;;;a'

#";s:a;;;

"ninr'

a.

(ti6p theo)
r6u rAr cAc csiNx sAcH Ke ToAN cno vEu

3.14

Phan chia tqi nhuAn
gom lai chenh lCch ti gie do
doanh.nghiep(khonq bao
nhap
thu
thu6
sau
thuan
nhuan
Loi
danhgiel?icacsodLPtli^i'iv'iibiit'.,"ryte-toannamiJtndo''s"chiachocacc6dons
trich lap cec quy du phons theo
d|.lv6t."?
khi duqc oai hoi dons 36 Eii,g'phl
luat vigt Nam'
ci'a phep",i:^\ll^6a
Di6u le coa Tap doan ua?i q''iv binh

thuAn sau thu6- thu nhap-doanh
phong
-"uE :iY !Y lqijl'-an
phe duvet
Tao doan trich lAp cac quy d$
nol odng o'an-i'i uJ aoqt cac c6 tl6ng
noiriep cia Tap doan

t;JJtiigii

i"l o!! noi o6n! c6 oong thudng nien'

>

QuY dt! Phdng tei chlnh

crlaJap doan
ve hoat dong- kinh doanh thong thudng
16 h"av'thiet
khodn
Quy nay duqc trrch l4p dB bao
c5c
pnons
ch-o
og ot'
noi"ifr'it'niix'inn'oo"n-n',ntE"
*na
,o'
cac
trudc

trudns
io
'o
i-o'"i""'n!"vet
'nng-?al
r,en
o,r
"ac
nsoai
{?",\!?tll,-+"-n"foa"
hai

khansnhunoanoii'i?iailio"gtinhhinhrinnt6vJiaichinhtronsnudchavnuoc
ngoai.

>

3.16

Qul diu tu Phdt tri6n
dau tu chi€u siu
phuc vu viec ma rong ho?t trong hoac
euy nay duqc trich rap nham
cia TaP doan
> Quy khen thuhng, ph'c lqi
,-:,^.,,^'. ^h,, va
khich vat chAt' dem lai lqi ich 'chung
khuy6n
thudng
khen

dC
lap
trrch
Ouy nay
"uqc
'nanocaopnu"rqi."f,5;;il,;.#;;"aolqct'in-huJynnumotkhoanphaitratren
o6i re toan hqp nhat'
oani
"an
Lei tren m6i cA phi6u
vJi e,
--..t,^^., khi
da dicu
binq c{l'. :i'ia loi nhuAn sau thu6(sau
tinh
phi6u
duqc
c6
m6i
ta
tr6n
ban
Lai cd
tp 9919
co quyEn. cnuv6n'od; il.a; ;i;hP
eai
"-?Io"
Ja'pii*
cia
ph6

thong
tuc
c6
phi6u
cho
chinh
"..i
luong Olntr quan gia 6uydn cria s6 c6
s6
ohi6u ph6 thOng cUa Cong tycho
nam
bang luu hanh trong

Ini nhuan sau'thu6(sau khi dE di6u
bang.gacf
Lai suy giam tren c6 phi6u duqc tlnh
c6 phi6u prr6 thong cia
oai) pnario6 cho c6*Oing "6-hou
trons
chinh cho c6 tuc cua Jd"p"riioii,l,j
oni6"u on6 tnons dans luu hanh
rons
:6-,?9
cons tv cho .u't'o"J['Iii'iua" si" -qlv{ c6"Pni6u'nn6
duec
qlflh:Ll tlusc
thons-s€
gidm
dcu
nem va so,r'rong o"ifq;al J1""0".vi".."-""

suy
tac-dOng
ph6 thong tiem nirig io
trudnq hgp tat ca cac tQ orri6u
th6ng'
tninn c6 Pni6u Ph6

-{"

"i:

"nuva'n

3.17

Cdc nghiQP vP

bing ngoli

tQ

vdi don vi tian tc k6 toen cia Tap doan
c6c nshiQp vr,r phat sin; bens-cac dgn vl,tiii le^kjr*
vao
(VND)duqcna"ntojn.iri*ilgie.giaodichVaongav-phaisinhnghiepvu'T?ingaykctthuc
tb'du;c oanigiS lai theo' $ gia mua
inoji ti'"'ti6i te "o g6t ngoairn.'a"iJilnoi
nn"a"
kv k6 toan nat,
n3.v,

ai61
li!"9. :i!
"a"
ilp i".*-ra t5i
cita nsin nang tnuol'g;ai
'Jit!f"i"ni'""6
oo oann gie lai s6 du ticn te co
tetn
""1
va'chenh
nam
chcnh lgch ,l' ga tu""6
hqp nhat
vio 6ao cao k6i qui hoat dQns kinh doanh
nsoai t9 cu6i
s6c

^-,iidr,ii'ill'n'i"in

I4


C6ng ty C6 PhAn Qu6c Cuong
THUYET MINH BAo

;i

"n.-"gay

"n" "em

- Gia Lai

BO9-DN/HN

NHAT (ti6p theo)
^.
tai chlnh k6t th0c ngay 31 th6ng 12 nam 2015

cAo rAl cHtNH HgP

KE ToAN cHU YEU (ti6p theo)

3.

r6M rAT cAc cHiNH sAcH

3.18

Ghi nhan doanh thu
duoc cac lqi ich kinh t6 c6 th6
Doanh thu dugc ghi nhAn khi T4p dodn c6 khe ndng nhan
glll.tl'9o -s,la Illgl-ly-:i1"e"
xac dinh duqc mQt cacil crric cii?n. Doanh thu ttuqc Iec
khAu thuong m?i' giam gia
chi6t
khoen
cac
ati
trrir

khi
sau
A"Si
tn"
khoin di thu hoac
day cung phai duqc dap
sau
th6
ghi
cu
nnan
"e
rJi. ial cc, rien
hans ban va hans ban
0ng khi ghi nhan doanh thu:

iiii

Doanh thu ben heng
ro trQng y6u v-d cdc quydn sd hou hang hoa
vdiihbi di6m chuv6n siao hans h6a
trtrns
itruong ra

Doanh thu ban hang duqc ghi nhan khi cac

ffiffi';rG;"ig
Doanh thu b6t

d,ng

"i;ol;.ri'l"'

rii

sen hoen thenh

chuy6n
nhu la da ben khi cec rii ro trgng y6u va viec hoan trd
D6i
d6i
trao
kign
di6u
c6
rh6no
trqp- e6no
tt,"o,.slJ
sang cho ngLpoi mua,
chrj
kign
di6u
cac
v6u
khi
"ho
nha-n
",a*iiidiig
inu
voi trudns rrqp co cieu

"ni'6"q"'gni
fng.
diP
duqc
Doanh thu chuyen nhugng quydn s0 dung ddt
MOt bat dong sdn atugc xem

lid ;;;$,;;il

Doanhthu.dugcghinharikhihoanthanhxaydqngcosdhatAngvdchuy6ngiaodatcho
ngudi mua.
Ti6n

l\i

Doanhthudugc-ghinhankhitidnlaiphetsinhtrencosdddnt|chtrirkhikhanengthuhoi
tien lai kh6ng chec chen.

c6 t(re

thanh toen c6 tuc crla Tap doan
Doanh thu duqc ghi nhAn khi quy6n ttuo. c nhan khoan
atuoc xec lap.

3.19

Thu6
Thue thu nhAP hien henh

hien hanh va cac ndm,truoc

Tei san thuC thu nhap va thu6 thu nhap phai nop.cho nam
phai
nop cl9 9g.qY"n thue' dqa
h6i
tuhoac
ri6n a"d" tn,
ta;s
irqll'a;
k6t
th1c ki' kC toan nem
ngiy
tt6n
":6
luc
hi€u
c6
la"iuattitu5
tren cac mrlc thue
"raiua
qua, ho?t dong.kinh doanh hsp
Thue thu nhap hien hanh dusc ghi nhan Ya9 b39 :?o ket
quan
d6n mot khoan muc dusc ghi
phat
sinh
nhSt ngoai trtr truong iqp i[rie tir' ntra-p
.tien_
hien hanh c0n9 duqc shi
thSno vao v6n cho sd h-iiu,;;; tr"fig iisp nay, tnu6 inu nh€p
nnan-trqc ti6p vao v6n chrl sd hou'

i,$il

i;i

Tap.roanchiduqcbutrucactdisdnthu6thunhaphienhanhVathu6thunhaphicnhanh
nhap hien hanh
p[5i ira rni iap ooin c6 quvAn fistthrp ouqc.bn iru gioa, tai san thuS thu
thu nhap hign
thue
vdi thu6 thu nhap hien hann pnji ;dp ul rap aoan du-einrr tnann toan
thuan
sa
tii'ii'Jnai''io'o'"Ttai!a. tn"cin" nhip hiQn iann tren co
Thud thu nhAp hoen

hi

l€ch tam thoi tai ngay k€t thuc
Thu6 thu nhap hoAn hi duqc xec dinh cho c6c khoan ch€nh
|!}, gioa co s6 tinh iiu6 inu nnap cr:a cac tei san vd nq phdi tra va gia tri thi s0
dkE
"5n cho mr,rc dich lQp bdo cdo tdi chlnh hqp nnat'
cria ching
khoan chcnh lech tam thdi
Thu6 thu nhap hoan lgi.phdi tr6 duqc ghi nlal 9!o FJ."i:a:
pnti tta phat smh,tu ohi nhan ban dau crla mot
chiu thu6, ngo?i tru tnre tn, niai-n'J'ilii
co dnh hudng dOn lqi
tai san hay ns phii trd tt, mOilao oicn nia giao ipn-nay"kho-no tai thdi di6m phet sinh

16 tinh thu6i
nhuSn k6 toan va tsi nnuan trnrr"inuS ihu nha; (hoac
giao dich.
15


C6ng ty C6 PhAn Qu6c Cuong

BO9-DN/HN

- Gia Lai

HOP NHAT (tiCP thEO)
THUYET MINH BAO CAO TAI CHINH
^.
nsav 31 thans 12 nam 20'r5
thuc
k6t
iai

#"d;;; ;;;at

"tltnt'

cHo YEU (ti6p theo)

g.

r6M rAr cAc cHiNH sAcH

3.19

Ittu6(ti6p theo)
Thu6 thu nhAP hoen ht(ti6p theo)
duqc
ghi nhan-chot6t ca cac chenh l6ch tam thdi
cac
va
Tai san thu6 thu nhap noen lai cAn duqc
thue
16
tinh
;;n"s :?" l?:rli?" cia cac khoan
tnu6 o6
kheu tru, sia tri duqc *ti51'di; ;"vE;
nhu?n'tinn
Jiqi
chen *91s y'l'"Jli
khoan uu dai thuc chua sr? dr'rng' khi chac
cac uu dei
"E
kh6u tru' cac r-noan 16 tinh thu6 va
duqc
ii"niiniihdi
su dung nhong
"nenn
thu6chua",loungnayllgoiii..t'iai"anthuehoanraipttii"i"ntughinhanbandducrla
nav tnong-"o Anh hudns d6n lqi
nq pnai't'ffi Lii-g;iiJh--" giao diJ;
noa"

ph6t sinh
mot tai san
ti;h'iil5inu'nn?p 6oic i6 tinn tn'6) tal thdi di6m
nhuin k6 toan va lqi

KE ToAN

#d;

giao dich.

vao ngay k6t thtic ky
h-oan lai'phai duoc xem xet lai
Gia tri ghi s6 c0a tai sdn thu6 thu nhap

nim

phar

gijr;'gii i;ioil;5t':"

gtiOTi *:*?

i'ii""tT;iii: '"7

ifiil
phep lqr lcn
c6"adri loi ;huan tinh thuC cho
nhap hoan lai chua dusc snl
thu

tL:6
"nj"nhap noan'u"iilnJ'"i'iu-tgl;i;1ill
"r'j"
:,"i
thu6 thu
jv t6t jlT^g
ng
ilSi
nhan trudc aav a*q" *Jil?iiai'lj'i
lar oe Si"f 1tn1dt"l3ff 3!i
ina^ cO e0 tqi nhuan tlnh thuC trong tuong
"na.
nhaP ho5n lai chua ghi nhan nay'
xac dinh theo thuc
thu6 thu nhap toen lai phai tra duqc
Tai san thuC thu nhap hoSn l?i vi
nq phai tre duqc
hav
hdi
eu'oc thu
ap oung"Ii'oljt iai tnint' khitai san
k6t thuc ki' kc
suat du tinh
nsdv
vio
r'r"
va luat thue co-nieu
;tiAt
"c
ffi:;iii;"

;i.t
trcn
dlra
toan'
thanh

k€ to6n

fi

toan nem.

hoatdons kinh doanh hqp nhAt
Thu6thu nhap hoen hi duqcshi $al y.a".i3?:a:.k6tqua
;et kh"it m-uc gu-oi glrllans
iEi
phat sinh rien.quan
nqoai tru trudns nqp ii'"6 il',"ihap
|ai c0ng duqc ghi nhan truc
hoen
tnu6 tni, nnap
no"' ..""i
v5o v6n ch0
"a s& huu'
ti6P vio v6n chi
nhap hoan hi phai
thu6 thu. lh.ap loan lai vd thu6 thu
Tap doan chi duqc bu tru cec tai san
thu nhap hlcn hanh vdi
qJvl,ii"np-p"n-+ i"q..uu ttu siu-"-tai .-an tnu6

nop khi Tap eo-n
thuC thu nhap
"onlniipnai i'dp v'a cai tai san tnu6 t-nu nhap hoan lai va bdi cuns mot
thu6 thu nhap nien
quein
l!
duqc
iri, nhap ooann nqhiep
pnai nop va tai
hoan t?i phai ua nav iin ili"'.'ti,i tnre
toan tnrB tii"u niiap niel irann
dinn,tn"nn
co quan thue, noac r!i'olJi'i,r
-9i
sinthu6thunnapnieil"niiil,.ireicosdttruinhoac'thuhditaijand6ngthdiVdiViecthanh
hoen lai
v5u cria thu6 thu nhap
g1.ll::lians
toan nq phai tra tro"g'iif
fhi
l?i ttuqc thanh toen hoac thu hoi'
Dhai tra hoAc tai san in'16 inu'nnap lioSn

ilu#ffi;;;',

iy'il";!

g.2O

Thong tin b0 Phan

tham gia vao
xac dinh-rieng biet duoc crla Tip dodn
MOt bO phan la mot hqp phAn c6 th6
dong'kinh
hoat
pnan
theo
cnia
,ii"ilA"t niaciiln v'J rien qu"n iuo
vicc cuns
"ap "a"
doanh),hoac"""g;;"#;';qa'.noa"oi"t'vutronq;bt.moitruongkinht6cqthe(b0
lqi ich khac biet vdi
nii ro va
'"-nithu duqc
phan chia tt'eo vt,ng''dtia'iii, libi 6O pila" na-y "niu
ri tu noat dong bAt
rap
cec bo phan khac. Hoat d6ng kinh. doa-nh.c'rg
mot khu vrlc dia
trong
phe va go rap doln hoat ttong
dong san, cao su, th0y dien, ban ca
lY la Viet Nam

;;i;

I6

ie'li;

-

C6ng ty C6 Ph6n Qu6c Cuong

BO9-DN/HN

Gia Lai

(ti6pthe-o)
THUyeT MINH BAo cAo rAl CHINH HgP NHAT
-12 nam 2015
thsns
31
tai chlnh k6tthlc nsav

;;;st;;;';am

3.
s.

T6M TAT cAc cHiNH sAcn xE
T|EN

roAn cHo Yeu (ti6p theo)

vA cAc xHoAH ruoNc DUoNG TleN
VND
s6 deu nem

s6 cu6i nem

6.692.627.444
10.515.941.493

2.365.928.275
2 990 351.333
101.011 ',175.000

Ti6n mat
Tibn grii ngan hang
C6c khoan tuong duong tien

17.148.568.937

TONG CQNG

.oAt

TurAl

cHiNH

vND

56
OAu

f.)

6.

tu tu nim gitr tt6n ngiy tl6o han

(-)

cu6i

nEm

s6 dAu nam

15'580'000'000

theng t?i cac ngan hang thuong mai va
Cac khoan ti€n grli ngSn h?n cO thdi h?n tren ba
hudng lai su6t binh quan lA S,2o/olndm'

PHAI THU KHACH HANG

VND

Phai thu ben thf ba
Phai thu ben lien quan (Thuydt minh s6 30)

TONG CQNG
DB phOng Phii thu

ngin han kh6 iloi

36 cu6i ndm

s6 deu nem

145.492.797.O98
12.934.128.178

'187.890.839.543
10.129.019.878

158,426.925.276

198.019.859.421

(19.262.281.734

(1e.262.281t34

39.164.643.544

178.757.577.689

't

GIA TR! THUAN

7.

106.400.4s4.608

TRATRUOC CHO NGUdI BAN
VND

Trd truoc bCn tho ba
Tra tnroc ben lien quan (Thuy6t minh s6 30)

TONG CQNG

8.cAC KHOAN PHAI THU KHAC
I/

s6 cu6i nem

s6 diu nan

112.039.058.782
16.882.991.171

134.804.148.s03
5.768.057.493

558.730.392.863
90.000.000.000
648.730.392.863
(5.768.057.493)

129.4135.091.010

642.962.335.370

C6ng ty C6 PhAn Qu6c Cuong
THUYET MINH BAo

"n"

-

NHAT Ci6p the-o)
^
31 theng 12 nem 2015
ngay
th0c
k6t
chinh
tei

cAo rAl CHINH HqP

GV "J "no "am

Phai thu ben lien quan (Thuy^t ninh s6 301

VND

s6 cu6i nem

sd d^u nem

49.9',15.27 4.O22

118.047.372.768
59.035.000.000
68.256.6'12.473

59.035.000.000
139.180.630.802

Tam Ong dCn bU de(,
Phai thu khac

248.130.904.824 24s.338'985.241

TONG CQNG

(9.447.690.000)

Du phOng Phdi thu ngin h?n kh6 doi

etA rRt

BO9-DN/HN

Gia Lai

6ng Nguy6n
Khoan tiAn nay th6 hign s6 ti6n ma Tap doan tam Ong cho
Phuoc'
Long

cu
ddn
khu
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vA viQc

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VND

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67.922.214.000

12.240.000.000
169.000.000.000

12.240.000.000

249.162.214.0OO

80.162.214.000

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9.

DU PHONG PHAI THU NGAN HAN KHO OOI
kh6 doi nhu sau:
chi ti6t tinh hinh teng giam drl phong phdi thu ng5n han
VND
NAm naY

56 dAu ndm

34.503.029.225

30.316.325.551

34.503.029.225

34.503.029.225

COng: DU phong trlch leP trong nam

56 cu6i nim

18

Nem tru6c

4.186.7 03.674


C6ng ty C6 PhAn Qu6c Cuong
THUYET MINH BAo

;1,"#; il;;; j'
10.

cAo rAl CHINH HgP
tai

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BO9-DN/HN

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HANG TON KHO

vN9
56 dAu ndm

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5.324.534.585.483
84.033.287.189
39.238.7 85.720

a5t oQng san d& dang(*)
aAt oong san hang h6a
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c-ni bni san xuAt do dang
Hang hoa.
Thanh Pham

34.009.421 .650

2.860.300.773
17.209.829.907

921.342.469

Hang gl}i di ban

gii hing

(58.427.O57.051) (59.182'549'228)

tdn kho

5.444.380.496.140

GIA TRITHUAN

()

.013 .801 .629 .972
77.190.843.319

33.587.763.005
19.243.733.300
18.243.722.300
11.265.982.183
5.825.097.572

5.502.807.553.191 4.179.291'457'955

TONG CQNG
Du phdng gidm

4

4.120.108.908

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sau:
dq en khu dan cu dang tri6n khai nhu
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'Du en chung cu QCGL ll
Du 5n khu d5n cu 68
Du 5n HiOP Phtl
Ou 6n khu dan cu Trung Nghia

Du an chung cu Giai Vigt
Du an chung cu The Mansion
Du en Tho Thiem
C6c du 6n kh6c

s6 cu6i nam

s6 deu nem

3.798.273.215j98

2.983.367.137.663
419.983.913.570
189.699.717.358
167.931.062.460
84.836.491.353

513.441 .855.588

149.467.346.743
167.931.062.460

61.162.800.838
507.586.174.709
64.764.447.683
56.671.407.230
5.236.27 5.O34

5.324.534.585.483

TONG CONG

74.211.053.726
68.888.983.842
24.883.270.000

4.013.801.629.972

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khu dan cu Trung Nohia de duqc dem
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59.18?.549.228

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12 nern 2015
th6ns
31
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56.969.120

47.625.569.120

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s6 cu6i
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(56.969.120)

(2.858.334)

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47.568.600.000

47.568.600.000

47.568.600.000

47.568.600.000

cHl PHIXAY DUNG COBAN DoDANG

VND

Trung tam thuong mai Sai GOn Plaza
D(r an n6ng truong cao su
Dq an V6 Thi Sau
Dv an thiy dien lagrai 2
Khac

856.584.757.322
259.765.780.322

768.272.434.351

229.399.839.152
64.388.666.440
8.030.039.667
3.244.064.O48

64.388.666.440
25.689.400.393
4.486.822.369

1.210.915.426.846 1.073.335.043.658

TONG CQNG

14.

cAC KHOAN DAU TUTAI CHiNH DAI HAN

14.1

DAu

tu

s6 cu6i nem

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vdo c6ng tY licn k6t

Ten don v!

VND

Gi6 triddu
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G6ng $ TNHH SParkle

s6 deu nem

36 cu6i nem

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105.991.361.012

43,81

Values Home (ir.)
Cong ty CP Giai Viet
COng ty CP Du Lich Hoang

22.662.351.000
75.000.0000.000

30

TONG CQNG

228.536.982.012

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24.883.270.000

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43.81

22.662.351.000

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128.653.712.012

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Cdng ty C6 PhAn Qu6c Cudng

-

BO9-DN/HN

Gia Lai

NHAT (tiCp theo)
THUYET M|NH BAo CAO TAI CHINH HqP
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31 thans 12 nem2015
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VND

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56 cu6i ndm
91.700.000.000

36

dlu ndn

498.129.AOA.220

59.340.000.000
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