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CONG TY KIEM TOAN VA KE ToAN AAC
THANH vIEN cOA PRIMEGLOBAL
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Tel: 84.5 1 1.3655886; Far: 84.5 1 1.3655887
Chi nhnnh tgi Thnnh ph6 Hd Chi Minh
4?-49 Hoarg Sa (TAng 4 Tda nhd Hoang Dan)
Email:
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Tel: 84.8.39102235; Fax: 84.8.39102349
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CONG TY Co PHAN THUt EITN Sf, SAN 4A
650 Le DuAn, Phuong Thing Lgi, Thdnh ph6 Pleiku, Tinh Gia Lai
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37.299.343.904
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Ban hdnh theo QD sii I5/2006/QE - BTC
ngdy 20/3/2006 vd cdc quy dlnh s*a ddi, bd sung
c6 bAn quan cia BQ Tdi chinh
ME
1. Doanh thu b6n hang & cc dfch vp
2. C6c khoan gi6m tru doanh thu
3. Doanh thu thuin vA Uan hang & cc dich v.u
, ura
^., von nang Dan
+.
5. Lqi nhu$n gQp vd b6n hing & cc dlch vg
Cho nam tdi chinh kdt thilc ngqy
vtiu
euA KrNH DoANH
CI{I TIEU
sAo cAo r.sr cniNg
GiaLai
23
72.784.270.886
89.039.945.199
Chi phib6nhang
24
Chi phi quan ly doanh nghi€p
25
s.001.538.843
9.474.597.055
30
92.528.350.132
67.637.445.441
10. Lqi nhu$n thuAn tir.hoqt
dQng
kinh doanh
11. Thunhfpkh6c
12. Chiphikh6c
13. Lqi nhu{n khSc
L4. T6ng
lgi nhu$n
31
21
555.740.544
150.000.900
32
22
2.382.065.026
109.472.501
(1.826.324.482)
40.527.499
90.702.025.650
67.677.972.940
40
t<6
toin trufc
thuiS
1s. chi phf thu6 TNDN hien hdnh
16. Chi phi thu6 TNDN hodn lai
50
23
51
23
27.631.875
52
17. Lgi nhufn sau thu6 TNDN
60
23
90.702.025.650
67.650.341.06s
18.
70
24
2.149
1.603
Ldi co ban tr6n cti phi€u
-ilong
-r,
(jrram ooc
Kii toin tru&ng
Nguoi lfp bi6u
Vfi Thi tr{iu
Gia Lai, ngay 02 thdng 03 ndm 2015
Cdc Thrry\t minh kim theo
tb trang 09 ddn trang
25
h
bA
phdn hqp thdnh cin Bdo cdo tdi chtnh nay
Trang 7
I((
1
cONG TY
c0
PHAN
Tr{uf
BAO CAO TAI CHINH
DrSN sS sAN 4A
Cho ndm tdi chinh kiit thic ngay
650 LC Duan, Phuong Tharg Lgi, Thdnh ph5 fleiku, Tinh Gia Lai
ivl6u
BAo cAo L{fu cHUYEN TrEN Try
Cho nflm
tii
B 03 - DN
U12/2014
rrc
Ban hdnh theo QE t6 tstzoootgo ngay 20/j/2006 vd cdc quy dinh sua d6i, bi sung c6 IiAn
quan cila BA Tdi chtnh
chinh tr6t tnric nghy 3111212014
ME
CHI TIEU
L
1.
2.
3.
,
+.
5.
6.
7.
si6
3
01
02
03
04
05
06
o7
20
Ti6n thu tU bAn hang, CC DV vd doanh thu kh6c
Ti6n chi tr6 cho nguoi cung c6p HH vd DV
Ti6n chi tri cho ngudi lao dQng
-.:.
I len cnl ra Ial vay
TiAn chi nQp thuti thu nhfp doanh nghiQp
Ti6n thu kh6c tir ho4t dQng kinh doanh
TiAn chi kh6c cho ho4t dQng kinh doanh
Luu chuy6n ti6n thuAn t* hogt tlQng kinh doanh
NEm 2013
\TND
YND
.
so
Luu chuy6n tidn ttr ho4t tlQng kinh doanh
NIm 2014
'343.866.945.783
256.722.765.249
(s.0s3.s63.494) (6.7ts.422.997)
,(7.s84.607.621) (7.4ss.662.197)
(72.174.480.728) (89.039.94s.199)
4
(10.131.87s) (17.500.000) .:
t.685.641.374 162.976.719
(64.649.633.0ss) (s6.7rt.775.202\ .
196.080.170.384 96.945.436.373 I
{
II. Luu chuy6n tidn tr) ho4t tlQng ilAu tu
1.
2.
J.
4.
III.
L
2.
-
(320.s77.764)
(13.746.644.176)
TiAn chi d6 mua sirn XO TSCD vd c6c TS DH kh6c
Ti0n chi cho vay, mua c6c cdng cg ng cria clon vi kh6c
TiAn thu hOi cho vay, b6n l4i c6c CC ng cria don vi kh6c
27
Ti6n thu l6i cho vay, c6 tric vi lqi nhuan dugc chia
Luu chuy6n ti6n thuAn tir ho4t clQng il6u tu
27
2.191.569.791
30
1.870.992.027
Luu chuy6n tiiin tir ho4t
I
-,:
I len cft tra ng goc vay
23
(4t.021.806.7s2)
24
41.021.806.752
3.083.218.198
(10.663.42s.978)
)\
ttQng thi chinh
34
(s7.170.000.000) (66.688.566.505)
tri cho cht sd hiru
Luu chuy6n ti6n thuAn ttr ho4t tlQng tii chinh
36
40
(97 .7 sl.27
(t54.921.271.250) (171.463.s89.30s)
Luu chuy6n ti6n thuAn trong nEm
50
43.029.897.761 (8s.181.s78.910)
C6 trlc, lqi nhuan dd
vi
tuong ducrng ti6n dAu ndm
Anh huong cria thay AOi 15, gia nOi aoai qui d6i ngo4i
Tiin vir tucrng tlucrng tidn cuiii nIm
TiAn
60
tC
t.2s0\
5.025.491.873
90.207.070.783
48.055.383.034
5.025.491.873
61
70
Nguli lflp bi6u
T6ng Gi6m
Nguy6n Biuh
(104.77 s.022.800)
Vfl Thi
I{fu
Vii Th! Hflu
Gia Lai, ngdy 02 thdng 03 ndm 2014
Cdc Thtty€t minh kdrn theo
t*
trang 09 ddn trang 25 ld b0 phqn hqp thdnh cita Bdo cdo tdi ch{nh ndy
Trang 8
\
$N
I
4
cONc rY co pnAn
rrrui ogl st sAN 4A
nAo cAo
650 LC Duan, Phudmg Thing Lqi, Thanh ph6 fleiku, Tinh Gia Lai
rtt cuiNu
Cho ndm tdi chinh kiit thric ngay 31/12/2014
T}IIIYET MINI{ EAO CAO rAr CUiirI-rr
(Cdc Thuydt minh nay ld
1.
bQ
phQn hqp thdnhvd c,in duqc dgc ddng thdivdi cdc Bdo cdo tdi chinh)
E[c di6m hoat tlQng
ty C6 phAn Thriy diQn 56 San 4,A. (sau dAy ggi tit ld "C6ng ty") dugc thdnh lfp theo Gi6y chimg
nh6n dene ky dq*h nghiQp sO SqOO+t::05 ngdy 15 thang 05 nim 2007 do Sd Ke ho4ch
OA, to
"a EiAu lQ
Tinh Gia Lai cdp. Cdng ty ld dcrn vi hach toan dQc lflp, hogt clQng theo Luat Doanh nghiQp,
CQ"g ty vi cdc quy dinh phep l! hiQn hdnh c6 li6n quan. Tri khi thanh 10p d6n nay COng ty c6 1 16n
diAu chinh Gi6y chrmg nh0n deng ky doanh nghiOp vdo ngdy 16 thang tz rxnzotz.
COng
Ngdnh ngni *inh doanh chinh
.
.
.
.
.
.
c
o
r
o
o
o
.
.
o
EAu tu x6y dpng vd quAn
lj
I
v{n hdnh nhd m6y thriy diQn;
Xay dlmg cdng hinh cdng nghiQp;
dpg
Xay
d6yvitram
ctucrng
I
bit5n thii;
t
XAy dirng c6ng hinh ddn dpng;
Xey dlmg cOng trinh giao th6ng;
dpg
Xay
c6ng hinh thriy lqi;
Mua b6n vdt liQu x6y
dpg;
Sdn xu6t v4t liQu x6y
dpg;
San
6p mflt bang;
2\
S6n xu6t diQn, truyAn t6i diQn;
PhAn
ph6ivakinh doanh diQnnnng;
Dich vq stra chta, bAo td,
tht
nghiQm
nhi m6y thriy
diQn,
luoi
I
ctiQn;
v
Dich vp du lich lO hanh nOi dia;
H5 trg, hu6mg d6n v{n hinh, quan
g,
bao duong, sria chta thi6t bi nhd m6y
thu}
diQn;
san xu6t v6t liQu xdy 4mg (t0n dung tir viQc dAu tu x6y dlmg c6ng trinh thuf diQn).
2. Ni6n tIQ k5 to6n, tlon v! tiiin tQ s& dgng trong k6 todn
Ni6n d0 t6 toan Uat eAu tu ngiy 01 th6ng 01 vd ktit thirc vdo ngdy 31 thdng l}hang nnm.
86o c6o tii chinh
3.
Ch6 dO k6 to6n
vi
ip
c6c nghiQp vu kti to6n dugc
lfp vd ghi so uing D6ng viQtNam (vND).
dr;ng
ty 6p dpng Ch6 dq t6 toan ViQt Nam ban hanh theo Quy5t dinh s5 t5lzoo6/eE-BTC ngdy
2010312006; c5c quy dinh sua d6i, bO sung c6 li6n quan vd hQ th5ng Chudn muc ki5 toan Vi€t Namdt
Cdng
B0 Tei chinh ban hdnh.
Hinh thric k6 to5n: Chung tu ghi s6.
4,
C6c chinh s6ch k6 to6n 6p dgng
4.1 Tiin
vd cdc khodn twohg drong
tiin
. ,.1
m:i.- r--- -1.--. m'l
,.1
rr
i
-, tren
^ hang
r ren Dao gom: I len mat,
gul ngan
va tren dang chuy€n.
Trang 9
PHAN Trilff ErEN st sAN 4A
650 Le Duan, Phumg Thang Lqi, Thanh ph6 Pleiku, Tinh Gia Lai
cONG TY
co
TI{UYET MII.{H tsAO CAO
(Cdc Thuyiit minh nay ld
bA
phdn
hq
sAo cAo rh cniNn
Cho ndm tdi chinh k* thilc ng6y 31/12/2014
rar CI{INH (ti6p theo)
thdnh vd cdn drqc dgc d6ng thdi vdi cdc Bdo cdo tdi chtnh)
C6c khoAn tuong duomg tidn H c6c khoAn dAu tu ngin hpn c6 thdi hpn thu trdi noAc d6o han kh6ng
qu6 3 th5ng k6 tir ngny mua, c6 khi ning chuyiin d6i dC dang thdnh m$t lugng tidn x6c dinh vd kh6ng
c6 nhidu rui ro trong chuy6n a6i trrann tiAn.
4.2
Ctic nghiQp vg bdng ngogi tp
ri
gi6 dugc thUc hiQn theo hucmg d6n cira Th6ng w sO tlglZ0l2lTT-BTC ngny
Ch0nh lQch
24lIOl2OL2 cria B0 Tdi chinh. Theo d6, AOi vOi viQc thanh to6n cic khoAn msc tiAn tQ c6 g6c ngopi tQ
ph6t sinh hong n[m tdi chinh thi thUc hiQn theo ty ei|thuc ti5 tai thdi di6rn ph6t sinh giao dfch ngo4i
tQ cria Ngdn hdng thuong mpi noi C6ng ty c6 giao dich, d6i voi viQc dr{nh gi6lai sO du ngoai tQ cuiii
ndm tdi chfnh thi thUc hiQn theo fj' gi6 mua vio cta NgAn hang thuong mpi noi C6ng ty mo tdi khoan
c6ng b5 tai thdi di6m k6t thric ni6n d0 kti toan.
Ch6nh lQch fI gi6 ngo4i tQ ph6t sinh trong nlm vi do d6nh gi6 lai s5 du cu5i nlm duo. c phan r{nh vio
k6t qui ho4t dQng kinh doanh trong nim. Ri6ng ch6nh lQch f! gi6 ph6t sinh trong giai do4n dAu tu xAy
dlmg co ban dugc phan 6nh lfiy k6 trOn Bang cdn d5i t6 toan vi phdn
Oan vdo ki5t qud kinh doanh
tdi da h.5 nam k6 rir khi nhi m6y cti vio hopt dQng.
J,
:
.t
'j
$
4.3
Cdc khodn
I
phdi thu
C6c khoan phdi thu dugc trinh bdy tr6n b5o c6o tdi chinh theo gi6
hdng vd phAi thu kh6c.
tri ghi
si5
c6c khoan
phii thu lfi6ch
Ds phdng ns phAi thu kh6 ddi th6 hiQn phan gi6 tri dU ki6n bi t6n thAt do c6c khoAn phii thu khdng
dugc kh6ch hang thanh to6n ph6t sinh d6i v6i sii du c6c khoan ph6i thu tai thdi di€m k6t thric niOn d0
kC toan. ViQc trich lflp du phdng thUc hiQn theo hu6mg d6n tai Th6ng tv sO 22812009/TT-BTC ngAy
7112/2009 ctra B0
Tii
chfnh.
4.4 Hdng tin kho
Hdng tdn kho dugc ehi nhan theo gi6 th6p hon gifra gi6 gi5c vi gi5 tri thuAn c6 th6 thuc hiQn ttuqc. Gi6
g5c hing tdn kho bao g6m chi phi mua, chi phi cht5 bi6n vd c6c chi phi li€n quan tr.uc ti6p kh6c ph6t
sinh dC c6 dusc hdng tdn kho 6 dia di6m vd trqng th6i hiQn tai. Gi6 tri thuAn c6 th6 thsc hiQn li gi6
ban u6c tinh tru Oi cti pni u6c tinh eC noan thanhiang t6n kho vd chi phi u6c tinh cdn itiiit tno
"ie.
ti€u thu chfng.
Gi6 gdc hdng t6n kho dugc tinh theo phucrng ph6p nhfp tru6c xu6t tru6c vd dugc hach toan theo
phucrng ph6p k6 khai thuong xuy6n.
trich lfp khi gi6 tri thuAn c6 thO thuc hiQn duoc cira hdng tdn
kho nh6 hon gi6 g6c. ViQc trich l{p dg phdng thuc hiQn theo hudmg d6n tai Thdng it s6 22812009/TTBTC ngiry 711212009 vi Th6ng tu s5 89/2013/TT-BTC ngiry 28l6l2013cira Ba Tei chinh.
Dr,r phdng gi6m gi6 hang tdn kho ctugc
4.5
Tdi sdn cd Ainn
hfiu hinh
NguyAn gid
,
i
-.,,Tdi s6n c0 dinh
hiru hinh dugc phdn 6nh theo nguy6n gi5 tru di Ltr6u hao lfiy k6.
Nguy6n gi6 bao gdm gi6 mua vd toan b0 c6c chi phi mi C6ng ty b6 ra dO c6 dugc tii sin cO Ainn tintr
d6n thoi di6m dua tdi sdn cO Ointr d6 vio trpng th6i sin sdng su dpng. C6c chi phi ph6t sinh sau ghi
nhdn ban dAu chi duqc ghi tdng nguy6n gi6 tdi san cd dinh ntiu cdc chi phi ndy chic ch[n ldm t[ng lqi
ich kinh t6 trong tuong lai do su dqrng tiri s6n d6, C6c chi phi kh6ng th6a mdn diAu kiQn tr6n dugc ghi
nhfln ld chi phi trong ndm.
Trang 10
\
cONG TY
co
PHAN
TH{rf ErEN sfl sAN 4A
650 LC DuAn, Phumg Thang Lqi, Thanh ph5 Pleiku, Tinh Gia Lai
BAO CAO TAI CHINH
Cho ndm tdi chinh kdt thilc ngay j 1/1 2/20 I 4
THIIYET MII\EI NAO CAO TAI CI{TNH (tiiiP thCO)
(Cdc Thuyiit minh nay td b0
ph|n hqp thdnh vd cdn &.rqc dqc airg firai vdi cdc Bdo cdo
tdi ch{nh)
Ktriiu hao
KhAu hao dugc tinh theo phuong ph6p ducmg thdng dga h6n thoi gian hiru dpng ufc tinh cria tdi san.
Mric kh6u hao phtr hqp v6i Th6ng
s6 4512013/TT-BTC ngiry 25 thdng 04 ndm 2013 cria BQ Tdi
chinh.
fi
Loai
tii
Thdi gian kh6u hao (nlm)
san
Nhd cira, vdt ki6n truc
3-46
M6y m6c thi6t bi
3 -25
Phuong tiQn vfln tei, mry€n dan
.-, .,(., . .
Thi6t bi dung cu quan
lf
1
3-6
)
3-5
Thoi gian kh6u hao cria c6c TSCE thuQc Nhi m6y thriy diQn SO san 4A 6p dUng tli C6ng ty 1d25 rfim,
ddi hon s'o v6i thdi gian kh6u hao quy dinh tai Th6ng hr s6 AslzOl3lTT-BTC rrgiry 2510412013 crla BO
Tii chinh. Vi€c di€u chinh ndy <16 dusc Sd Tei chffi Tinh Gia Lai ph6 duyQt tgi Quy6t dinh so
21 89/STC-TCDN ngiy 0I/12/2014,
4.6
Tdi sdn ci| rlinh vO
:l
hinh
Quyin sfr dltng diit
TSCE
vO
hinh
li
quyAn su dpng d5t bao giim:
+ Quydn sri dpng d6t dugc nhi nu6c giao c6 thu tiAn sri dpng d6t hoflc nhfln chuy6n nhuqmg quy€n sir
dpng d6t hqp phdp (bao gdm quyAn sri dpng AAt c6 thoi h4n, quydn sri dpng A6t UrOng thdi han).
+ Quydn str dpng AAt mue trudc ngdy c6 hiQu llrc cria Lu{t DAt dai ndm 2003 md da tri tidn thu6 d6t
cho cA thdi gian thu6 holc da tra tru6c ti6n thu6 dAt cho nhiAu n6m md thbi h4n thu6 AAt Aa
tiAn cdn lai it nhAt li 05 nim vi dugc co quan c6 thAm quydn cAp gi6y chirng nhm quyAn sri dpng dAt.
Nguy6n gi6 TSCD li quy6n str dpng d6t dugc x6c dinh li toan bQ khoan ti6n chi ra d6 c6 quyirn sri
dpng d6t hqp ph6p cQng c6c chi phi cho dAn bt gini ph6ng m{t bing, san l6p m{t b[ng, lQ phi tnr6c ba
(kh6ng bao g6m cic chi phi chi ra d6 x6y drmg c6c c6ng hinh tr6n d6t); hoac ld gi6 tri quydn st dpng
d6t nh{n g6p v5n.
QuyAn sri dirng d6t ktr6ng c6 thdi han thi kh6ng thyc hiQn kh6u hao.
4.7 Chi phi ffA fiwhc ddi hqn
tri tru6c ddi han phAn 6nh c6c chi phi thyc t6 aa pnat sinh nhrmg c6 1i6n quan d6n k6t quA ho4t
sin xu6t kinh doanh cria nhidu ni6n d0 k6 to6n. Chi phi tri trudc dii handugc phdn b6 trong
khoang thdi gian md lqi ich kinh t6 duqc dy ki6n t?o ra.
Chi phi
dQng
4.8 Cdc khodn phdi trfi vd chi phi trich tru6c
C6c khoAn ph6i tr6 vd chi phi trich tru6c dugc ehi nhQn cho sti tiin phii trA hong tuong lai 1i6n quan
-A
d6n
hdng h6a vd dich vU,dd nhfn dugc khdng phg thuQc vdo viQc C6ng ty dd nhfln duoc h6a dcrn cria
cung
cAp hay chua.
nhd
4.9
PhAn
phbi lai nhufrn sau thuA
Trang 1i
/.
t
?
+
L
nAo cAo rat
c0NG TY cO PH;.N THuf DIEN sf, sA.r\ 4A
650 LC DuAn, Phudng Thang Lgi, Thanh ph6 Pleiku, Tinh Gia Lai
cniyn
Cho ndm tdi chfnh kdt thric ngay 31/12/2014
THUYfT MIIII{ BAo cAo rAr cIriNH (ti6p theo)
(Cdc Thgydt minh nay ld b0 phdn hqp thdnh vd cdn dugc dpc ddng thdi vdi cdc Bdo cdo tdi chinh)
Lqi nhudn
sau thui5 dugc trich lap c6c
qu! vd chia cho c6c c6 ddng theo Nghi quytit cta Dpi hQi Co
d6ng.
4.10 Ghi nhQn doanh thu
.
Doanh thu b6n hang vi cung c6p dich ru du.qc $i nhdn kni co khi tang thu tlugc c6c
t6 vi c6 thi5 x6c dinh duqc rnQt.a.n chic chin, ddng thdi thol mdn diAu kiQn sau:
/
lqi ich kinh
Doanh thu ban hang dugc ghi nhdn lJri nhirng rui ro
dugc chuy6n giao Jho ,go& mua vi kh6ng cdn klrd nang eang kC ndo lim thay AOi quyi5t ainn
cria hai b6n vO gi6 b6n hoic khi ning trd lpi hing.
/
t
Doanh thu cung c6p dich 4r clugc ghi nhfln kfii de hoin thanh dich vu. Trudmg hqp dich vp dugc
thUc hiQn trong nhi6u k! k5 toan thi viQc x6c dinh doanh thu trong ttrng ki dugc thlrc hiQn cin
cirvdo le hoan thdnh dich v.u t4i ngiy tet tltrc ni6n t10 k6 to6n.
t
Doanh thu hopt d0ng tdi chffi dugc ghi nhAn khi doanh thu dugc x6c dinh tuong a5i ctric chdn vd
c6 kh6 n[ng thu dugc lgi ich kinh t6 tu giao dich d6.
/
*
"
"{
/
/
I
I
i
TiAil 15i duo. c ghi nh0n tr€n co so thdi gian vd 15i su6t thuc t6.
Cd thc vd lqi nhu0n dugc chia tlugc ghi nhan khi C6ng ty dugc quyAn nh4n cd tuc hoic dugc
quydn nh6n lqi nhu6n tu vi€c g6p v5n.
4.11 Thuii thu nh$p itoanh nghiPp
Chi phi thut5 *ru nhfp doanh nghiQp trong kj,bao gdm thu6 thu nhflp hiQn hdnh vd thui5 thu nhfp ho6n
lai.
Thu6 thu nh6p hiQn hanh h khoan thu6 ducv. c tffi dga tr€n thu 40p chiu thu6 trong k! v6i thu6 su6t c6
hiQu lUc tai ngny k6t thric ni6n d0 kti to6n. Thu nhfp chiu thu6 cHenir lQch so v6i 1qi nhufn t6 toan h
do diAu chinh cic khoAn ch€nh lQch tam thoi gita thui5 vn ti5 toan cfing nhu didu chinh c6c kho6n thu
nhfp vd chi phi khdng ph6i chiu thu6 hay kh6ng du-o. c kh6u trir.
Thu6 thu nhfp hoan lai dugc x6c dinh cho c6c khoan ch6nh lQch tam thdi tai ngny k6t thric ni6n d0 k6
to6n gita .o iO tirn tnuti tiru nhfp cria c6c tii sin vi nq phii tr6 vd gi6 tri ghi s6 ctra chring cho mgc
dich b6o c6o tdi chinh. Thu6 thu nhflp ho6n lai phii tri dugc ghi nhan cho tAt cit cdc khoan ch6nh lQch
tam thli. Tdi san thu6 thu nhfp hodn lai chi duo.c ghi nhdn khi chhc chlntrong tuong tai s€ c6 lgi
nhuan tinh thu6 dO srl dpng nhirng ch6nh lQch tam tLOi duqc knAu trir ndy. Gig tri ctra thuii thu nhfp
ho6n 14i dugc tinh theo thu-6 r,rAt OU tinh sE 5p dpng cho n6m tii sin dugc thu n6i hay nq ph6i tri du-o. c
thanh toan dpa tr6n c6c mr?c thu6 suAt c6 hiQu luc tai ngAy k6t thric ni6n dQ k6 toan.
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nhfp dogfi nghiQp hodn lai phii dugc xem xdt.l4i vdo ngdy t5t ttruc
phii giem gi6 tri ghi sO cria tai i* tt.r6 thu nhflp hodn lqi d5n mfc dAm b6o chic
chdn .O ari tqi ohua, tini tnuictro pnep lqi ich cira mQt phAn hoflc toan rc tdi sin thu6 thu nhflp ho6n
cie tri ghi
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san thu6 thu
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dltng
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cONG TY
co
PHAN
Turff
DrFN
st
IAo cAo TAI CHtNH
sAN 4A
650 Le DuAn, Phubmg Thang Lqi, Thanh ph6 Pleiku, Tinh Gia Lai
TFTUYET MTFITI
Cho ndm tdi ch{nh k€t thilc ngay 3 I / } 2/20 I 4
sAO CAO TAI CHil\H (ti6p theo)
(Cdc Thuy& minh nay ld b0 phdn hqp thdnhvd c,in dtpc dpc ding thdi vai cdc Bdo cdo tdi chinh)
khi c6 thu nhap chiu thui5 (tu nim 2011 d6n ndm20l4) vA giim 50% thu6 phii nQp trong
nIm ti6p theo (tu n6m 2015 d6n n[m 2023);
9
Nhtng uu d6i vA ttruii TNDN tr6n ddy dugc quy dinh tai Thdng fi s6134DA07/TT-BTC ngiry 23
thang 1i ndm 2007 vA viQc hudmg d6n thi hanh Nghi dinh sO }41}OO7|NE-CP ngAy 14 thirr;g 02
ndm2007 cria Chfnh phri vC Ludt thu6 thu nh{p doanh nghigp vd theo Gi6y chrmg nhpn dAu tu sO
39121000030 ngiy l7 th6ng07 n6m 2007 ciaUy ban Nhdn d6n Tinh Gia Lai.
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C6c loai thu6 kh6c vd lQ phi nQp theo quy dinh hiQn hnnh.
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4.13 COng cq tdi chinh
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tliu
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T4i ngdy ghi nhQn ban dAu, tii san tdi chinh duqc ghi nh$n theo gi6 g6c cQng c5c chi phi giao dich c6
tiin qyn h-uc ti6p d6n viQc mua sim tdi sin tii chinh d6. Tei sAn tdi chinh cria COng ty bao gdm: ti6n
m[t, ti6n gui ngdn hpn, ph6i thu kh6ch hang vd phdi thu kh6c.
Nq phdi trd tdi chinh
Tai ngdy ghi nhan ban dAu, ng ph6i tre tei chinh du-o. c ghi nhan theo gi5 g6c cQng v6i c6c chi phi giao
dich c6 li6n quan tr.uc ti6p d6n viQc ph6t hnnh c6ng ng ph6i trn tii chfnh d6. Nq ph6i ti tii chffi cria
I
C6ng ty bao g6m c6c khoan vay, phii tri ngudi brln, vi phAi tri kh6c.
Dinh gi6l4i
sau
dn ghi nhfn ban tliu
HiQn tpi, chua c6 quy dinh v6
Aanl gi6laic6ng cp tdi chinh
sau ghi
E
nhin ban dAu.
^r
4.14 Cric bAn fi€n quan
T
C6c b6n dugc coi li 1i6n quan n6u mOt b6n c6 kh6 ning ki6m so6t ho[c c6 Anh hucrng dang kO A5i vOi
b6n kia trong viQc ra quy6t dinh vC c6c chinh s6ch tdi chinh vd hoat dQng.
N
x
lAt
5.
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Tidn vir cdc khoin tuoag iluang ti6n
TiAn mat
-.1
I len gcn ngan nang
I
31112t2014
31112t2013
\TNI)
\TND
104.846.329
267.657.071
3.841.368.849
4.757.834.802
-.
goi ngAn hang c5 kj'hpn kh6ng qu6 3 thang
Ti0n
44.109.167.8s6
c0ng
48.055.383.034
5.025.497.873
Trang 13
c6rsc
ry c6 psAN rirui olpu st
nAo cAo ret cuir'tp
sAN 4A
650 Le DuAn, Phutmg Thang Lqi, Thenh ph6 Pleiku, Tinh Gia Lai
Cho ndm tdi ch{nh kilt thilc ngay j1/12/2014
THUYET MrNH BAO CAO rAl.CniNH (rii5p theo)
(Cdc Thuydt minh ndy ld
6.
C6c
bA
phdn hqp thdnh vd cdn duqc dqc aing lhai
va
cdc Bdo cdo tdi chinh)
khoin ph6i thu khic
3Ln2nAL4
31ftzD0t3
\TND
YND
Pham VAn Kh6nlt
7.293.459
L6i dg thu
94.339.857
Phai thu kh6c
lt.236.660
6.924.180
,\
105.s76.517
14.2L7.239
.i
cOng
Y
,J
7.
t
Eing tdn kho
31n2/2074
3111212013
vND
VND
Nguy6n teu, vat liQu
11.581.395.812
t2.875.689.752
cOng
11.581.395.812
L2.875.689.752
371L2t2014
31n2t2013
\TND
\TND
8.
Chi phi
t
t
tri trufc ngin h4n
:
86o hi6m rui ro h6a hoan
o7
536.632;727
,N(
c0ng
N
s36.632.727
il$
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9.
Thi sin ngin h4n khic
37t12t2014
37t12t2013
YND
\TND
T4m img
1.042.597.524
2.869.782.046
c0ng
t.042.597.s24
2.869.782.046
Trang 14
CONG TY C6 PIIAN THUT DIFN SE SAN 4A
sAo cAo rat
csinx
Cho ndm tdi chinh kiit thilc ngay j1/12/2014
650 LC DuAn, Phudng ThAng Lqi, Thenh ph6 fleiku, Tinh Gia Lai
TrruYET MrF{H BAO CAO sAr.CUiNH (tiiip theo)
(Cdc Thuy* minh noy ld
bA
phdn hqp thdnh vd cdn duqc dyc aing thai vat cdc Bdo cdo tdi chinh)
10. Tni sf,n c6 tlinh hfru hinh
Mdy
Nhh cfra,
v$t kii5n trric
m6c
bi
VND
tii
Thi6t bi, dgng
truydn d6n
c0ng
\rND
cg quin If
\TND
s.948.887.180
222.937.576
l .378.3 85.897.882
P.tiQn v$n
thi6t
\rND
\TND
Nguy6n gi6
-t
^ I oau
50
n2m
924.293.083.267
447.920.989.925
Mua sim kong ndm
I
45.051.000
45.051.000
\
1
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D/tu XDCB h/thenh
T/ry, nhuqng ban
I.
^A cuol
)o
nam
924.338.134.261
447.920.989.925
222.937.st6
5.948.887.180
1.378.430.948.882
!
Kh6u hao
7
-x nam
^,( oau
50
28.44t.765.t28
82.919.438.057
3.449.996.07s
193.648.578
Kh6u hao u'ong nftn
11.085.437.546
37
.337.706.t98
584.143.336
1s.9s5.606
49.023.242.686
39.527.202.674
t20.257:144.255
4.034.139.411
209.604.184
164.028.090.524
419.479,224.797
841.373.645.204
2.498.891.10s
408.393.787.251
804.080.990.006 1.914.747.769
115.004.847.838
,
T/ry, nhucrng ban
t,
^l CUOI
DO
nam
Gi6 tr! cdn l4i
-;.
^i
JO GaU
nam
t.
^t cuol
50
nam
Nguy6n gi6 TSCD de kn6u hao
Gi6
tri cdn lpi cu,5i n6m
11. Tni sin
cr5
hi5t nhung v6n cdn sri dpng
29.288.938
13.333.332
1.263.381.050.044
1.214.402.8s8.3s8
t4i ngdy 31112/20141it3.329.153.352 d6ng.
cria TSCE hiru hinh dd ding th6 chAp c6c khoAn vay ld 1.212.400.552.607 ddng.
,i)
dlnh vd hinh
Quydn sfr
c0ng
dgng d6t
\TND
\TND
A(
Nguy6n gi6
-).
^i oau
50
nam
3.400.000.000
3.400.000.000
3.400.000.000
3.400.000.000
3.400.000.000
3.400.000.000
3.400.000.000
3.400.000.000
Tdng trong ndm
Gi6m trong ndm
,(.
^l cuor nam
so
ffau
nao
-l
^,<
bo oau nam
KhAu hao trong nAm
t.
^t cuot
so
nam
Gi6
tri cdn lqi
-l
^i oau
50
nam
56 cui5i nxrn
F
Hq
\[lg
Trang 15
__-/
r9,
cONG TY cO PHAN
TIruf DIpN sf
sAo
sAN 4A
650 Le DuAn, Phubmg Thang Lqi, Thanh ph6 Pleiku, Tinh Gia Lai
cio rat csir'tn
Cho ndm tdi chfnh kdt thtic ngdy j1/12/2014
THUYfT MINH sAo cAo rAI cHiI{I{ (ti6p theo)
(Cdc Thuyil minh nry td b0 ph.dn hqp thdnh vd cin duqc dpc
ai"g thai voi cdc Bdo cdo
tdi chinh)
ci6 hi tdi sAn c6 ainn v6 hinh ld quy6n su dpng d6t ldu ddi tai dia chi 650 LC DuAn, Thenh ph6 Pleiku,
Tinh Gia Lai, nguy6n gi6 3.400.000.000 ddng do nhQn g6p v5n cria Cdng ty TNI{H 30-04 Gia Lai.
Kh6ng c6 tdi s6n c5 Ointr vO hinh dung
dC cAm ci5, thO chdp c5c khoAn vay
t4i ngiy 3lll2l2o14.
12. Yay vir ng ngin h4n
31t12t2013
37t12t2014
\TND
Nq dni han d6n h4n tri
- NH TMCP E,iu tuvd Phdt tridn VN
- NH TMCP Ddu uvd Phdt mdn YN
3A.000.000.000
15.000.000.000
2.000.000
42.728.000.000
2.000.000
vi cic khoin
42.170.040.000
72.170.000.000
57.728.000.000
cOng
13. Thu6
72.170.000.000
57.728.000.000
phni nQp Nhh nufc
3ut2t20t4
31t12t20L3
7;
VND
\rND
qt
t
Thu6 gi6 trf gia ting
L404.872.393
10.131.875
Thu5 thu nhQp doanh nghiQp
4..
Inue rnu nn?p
ca nnan
Thu6 tai nguyOn
t.077.889.775
299.223.016
984.889.093
1.136.268.764
t.548.752380
Cric loai thui5 kh6c
C6c khoin phi, lQ phi
vi
c6c kho6n ph6i nQp kh6c
4.588.682.000
5.016.343.581
COng
9.045.860.189
C6c b6o c6o thui5 cira COng ty sd chfu sU ki6m tra cta co quan thui5, s6 thu6 dugc trinh bdy tr6n c6c b6o
c6o tdi chinh niy c6 th6 thay d6i theo quy6t dinh cria Co quan thu6.
14. Cickhoin phii
)
\1
3.01 1.554.534
tri,
\
\
i0'f'N
phni nQp ngin h4n kh6c
3Lt12t2014
31n2t20t3
\TND
\TND
899.370
75.902.042
2.248.770.908
n.la43fi.477
:1
;9
/
B6o hi6m xd hOi
C6c khoan phai
tri, phai nQp khSc
1.275.790.158
- Ldi dv trd
- Cii il:c phdi trd cho
cA d1ng
972.980.750
65.477
- Phdi trd khdc
cQng
10.104.252.000
2.249.670.278
10.120.279.579
Trang 1 6
l(
t:
\\
CONG TY Co PHAN
nAo cAo r,sr cniNn
THUI DIEN ST SAN 4A
Cho ndm tdi chinh kdt thric ngay j 1/12/2014
650 LC DuAn, Phuamg Thang Lqi, Thanh ph5 Pleiku, Tinh Gia Lai
THUyfT MII,{H gAo cAo rAr cHiNH
(Cdc Thzrydt minh ndy ld
15.
Vayvi ngdii
bO
(ti6p theo)
ai"g ilrai v6i cdc Bdo cdo tdi chinh)
phdn hqp thdnh vd cdn duqc dgc
h4n
37n2t2014
YND
USD
Vay
-
dii
3117212013
USD
822.80s.720.000
han
NH TMCP Ddu ta vd Phdt trian YN
NH TMCP Ddu ta vd Phdt tridn W
857.099.5s0.000
219.700.000.000
28.2i0.000
603.105.720.000
219.700.000.000
30.230.000
822.805.720.000
cOng
VND
637.399.550.000
8s7.099.5s0.000
Vay ddi hpn theo Hqp ddng tin dsng s5 OTIZOOAADTD ngAy l5lOll2OOB voi NgAn hang DAu tu vi Ph6t
tri6n Vipt Nam chi nhAnh Tinh Gia Lai vd php lirc hq,p ddng tin dpng s5 O1ZOO9IpLID ngiy 03103/2009,
php lsc hqp d6ng tin dpng sO OZ1ZOOSPLHD ngdy 1610412009, php lpc stra d6i s6 OttZOtqnL-IIDTD
ngiry 17/0312014.
/
'/
'/
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Mpc dich vay: Xdy dpng Thriy diQn SC San 4A;
Thdi han vay: 18 n[m;
Lai su6t cho vay: Lai suAt cho vay dugc x5c dinh bing ldi su6t b5n vdn nOi b0 do Ng6n hdng DAu
tu vd Ph6t tri6n ViQt Nam th6ng b6o cQng th6m phi ngAn hang ld 2,50/olndm e6i voi kfroin vay
VND vi phf ng6n hang ld 2%/ndmeSi vOi khoin vay USD vi dugc diAu chinh vio ngiy 26bing
\
thang.
I
Thdi gian tr6 ng:
k,
(
tra ng dAu ti6n ld ryiry 2911212011 d6i v6i khoan vay b[ng VND, ngdy
2910612012 e6i vOi kho6n vay b6ng USD.
'/
Tdi sin th6 ch6p ng vay ld toin
bO
tai san ctra dy an
ila
m6y Thriy diQn 56 san 4A.
+\
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cONG TY
c0
PHAN THu"f DIEN
st
sAo cAo ret cuir,tn
sAN 4A
650 Le Duan, Phubmg Thang Lqi, Thanh ph6 Pleiku, Tinh Gia Lai
Cho ndm tdi ch{nh k& thilc ngay j1/12/2014
TIrIryfT MINH BAo cAo rAt cuiNrl (ti6p theo)
(Cdc Thuyiit minh nay ld b0 phdn hqp thdnh vd cdn drqc dsc ddng thdi voi cdc Bdo cdo tdi chinh)
16. Vi5n chri s&
hiru
..t
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-.(...r
Sang oor
cnreu Dlen ogng von cnu
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YND
\rND
Y5n tIAu tu
sii autgi o1to1,tzot3
Lgi nhu$n
Quf ilq phdng
thi chinh
VND
422'000'000'000 (49'214'484'256)
TEng trong n5m
4.935.000.00;
(16.404.828.085)
Gi6m trong ndm
s6
aut4i 3lt1ztzot3
422.000.000.000
(32.809.6s6.171)
4.935.000.000
sii
auqi oltoltzor4
422.000.000.000
(32.809.656.171)
4.935.000.000
Tdng trong
n[m
Gi6m trong ndm
sii
outli 3Lnztzot4
(
422.000.000.000
c0ng
\TND
73.230.059.446 446.015.575.190
67.650.341.06s 72.585.341.065
123.350.152.240 rc6.945.324.1t5
17.530.248.311 411.655.592.140
3.408.5t2.416
t7.530.248.3t1 411.6s5.592.140
90.702.025.650 94.110.538.066
95.490.248.311 79.085.420.227
8.343.512.416
12.742.025.650
16.404.828.084)
(16.404.828.087)
sau thu6
chua phin ph6i
\TND
,
/
426.680.709.979
I
b.
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3111212014
3Unn0L3
phi6u
c6 phi6u
56 luqng c6 phi6u da phdt hdnh
42.200.000
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42.200.000
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Trang 1 8
\
Ll
cONG Ty
co pHAN Trn-r-i EIEN st sAI.l4A
650 LC Duan, Phuong Thing Lqi, Thanh ph6 fleiku, Tinh Gia Lai
nAo cAo
r,il cuir,trt
Cho ndm tdi chinh k€t thric ngdy jt/12/2014
TI{UYET MII.{H BAO CAO rAl cuil,+n (tiop theo)
(Cdc Thuydt minh ndy ld b0 phdn hqp thdnh vd cdn dwqc doc ding thdi voi cdc Bdo cdo tdi ch{nh)
c.
Lgi nhufn sau thuiS chua ph6n phiii
3111212014
3u7212013
\TND
\T{D
Lqi nhuan ndm trudc chuy6n sang
Lqi nhuan sau thui5 thu nhflp doanh nghiQp
Phen ph6i lqi nhuan n6m trudc
- Tr[ch qui &{ phdng tdi chlnh
- Trtch qu! khen thudng, philc lqi
t7.s30.248.311
73.230.059.446
90.702.025.650
67.650.341.065
17.530.248.311
72.710.152.200
3.408.512.416
4.935.000.000
1.461.735.895
3.550.000.000
- Chia cd tuc
12.660.000.000
64.225.152.200
Tam phdn ph6i tqi nhufln n6m nay
77.960.000.000
50.640.000.000
- Tqm *ng c6 t{rc
7s.960.000.000
50.640.000.000_
-UnS hO Qul An sinh Tinh Gia Lai
Lqi nhu{n sau thu6 chua phAn ph6i
2.000.000.000
12.742.025.650
17.530.248.311
C6ng ry thuc hiQn phan ph6i lqi nhufln ndm 2013 theo Nghi quy6t s5 04/20144{Q-DHCE ngiry 2510612014
cria D4i hQi c6 d6ng thubmg ni6n n6m 2014.
d.
CO
tric
Eai hQi d6ng c6 d6ng thulng ni6n nim 20i4 sO O+IZO\+nVQ-EHCD ngiry 2510612014 dd th6ng qua
]..,
chr tra co tuc nam 2013 v6i rj lQ,ll%lvdndiAu lQ. Theo d6, tru c6 tuc dd tam img n6m 2013 (s6 tiAn
50.640.000.000 d6ng), COng ty ti6p t.uc chi tri ci5 tuc cdn l4i trong ndm 2014 (s6 ti6n 12.660.000.000
't
.i
,l
oong).
Ngdy
/20t4, Hoi ddng quan tri dd c6 quy6t $inh s5 09/2014^{QIDQT thong qua viec tam irng
ndm 2014 beng tidn v-6i ry l9 B%lv5n diAu lQ (tuo'ng tmg 75.960.000.000 d6ng). Ngdy ch5t
13/12
"6-tii.
danh s6ch lil 1511212014.
17. Doanh thu
NIm 2013
YIID
Nim 2014
yslD
Doanh thu ban diQn
279.518.78t.434
265.850.177.s47
cOng
279.s18.781.434
26s.850.177.507
q
n1\
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18. ci6
viSn
}ing
t\ [1
b6n
l{dm 2013
VND
Nnm 2014
lrND
r ,.
ula von nang
cOng
Dan
85.995.522.47',7
85.995.522.471
7
4.939.952.421
14.939s52.42t
Trang 19
.A
reU,
l
cONc
ry c6 puAx rrrui n4N sE sAN 4A
sAo
650 Le DuAn, Phu0,ng Tharg Lqi, Thanh ph6 pieiku, Tinh Gia Lai
THUYET MINH BAO CAo
(Cdc Thuydt minh nay ld
bQ
19. Doanh thu ho4t d6ng
rAr cuiNH (ti6p theo)
phQn hqp thdnh vd cin drqc
tii
cio ret cniNn
Cho ndm tdi chinh ket tht)c ngay j1/12/2014
dlc aing firai vai cdc Bdo cdo
tdi chinh)
chfnh
NIm 2014
\rI\D
NEm 2013
Lei ti6n grii, ti6n cho vay
2.285.909.648
t.525.537.642
c0ng
2.285.909.648
1.525.537.642
NEm 2014
NIm 2013
\rND
\rNI)
20. Chi phi tAi chinh
YNI)
I
(
Chi phi
16i
vay
Ch€nh lQch
L5 ch0nh
i
ti gi6 trong giai do4n dAu tu
lQch
L5 ch6nh l$ch
ri
gi6 d6 thuc hiQn
fi gi6 chua thuc hiQn
c0ng
72.784.270.886
89.039.945.199
16.404.828.084
16.404.828.085
666.000.000
682.024.802
8.424.t80.660
9.196.922.146
98.279.279.630
115.323.720.232
Nim 2014
NIm 2013
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21. Thu nh{p khic
yflD
Thu nhQp tu huong d6n vQn henh nhe m6y thuj diQn
Xtr
lj
Thanh
150.000.000
ch€nh lQch ki6m kO hang t6n kho
$ vft
tu, hang k6m chAt luqng
ztz.gos.fiz
ThuC trg s0
Thu nhflp khai th6c d6
140.000.000
Thu nh$p
1
t-Qng
Tu.
x
32.727.272
10.
1
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iloi'
10.090
5ss.740.544
C
150.000.000
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cONG
rY cO PHAN rHuf
650 LC DuAn, Phubmg Thang
nAo cAo ret cair,ut
DrEN s0 sAN 4A
Lq|
Thanh ph6 Pleiku, Tinh Gia Lai
Cho ndm tdi chinh kdt thtic ngay 3 t/12/2014
TI{UY6T MrNH sAo cAo TAI CEIiNH (ti6p theo)
(Cdc Thrrydt minh ndy ld b6 phQn hqp thdnh vd c,in duqc dqc ding thdi vdi cdc Bdo cdo tdi chinh)
22. Chiphikhfc
NIm 2014
YND
Chi phf huong d6n vdn henh nha m6y thriy diQn
Gie ffi v$t tu, hang kdm ch6t luqng thanh
li
Nim
2013
\TND
109.472.501
1.337.650.800
Chi phi 1i6n quan khai th6c d6
rs3.963.097
Truy thu, phat thui5 nhfp LhAu
869.7t3.904
Chi phf khSc
20.737.225
cOng
2.382.065.026
109.472.501
a:
,f
23. Chi phi thu6 thu nhflp doanh nghiQp vh lqi nhufln sau thuti TNDN
Nim
- Hogt dQng sdn xudt kinh doanh d.rqc
ru ddi
Diiu chinh tdng (chi phi
- Chi pht kh6ng
2013
\TND
90.702.025.650
67.677.972.940
90.702.025.650
67.677.972.940
1..290.661.129
441.273.721
1.290.661.129
441.273.721
I
ru ddi
DiAu chinh c6c khoan thu nh{p chiu thu6
-
Nim
I
T6ng lqi nhuQn t6 toan tru6c thu6
- Hogt dQng khdng duqc
2014
\N\D
khdng hW
l.A)
ho.p te
1.290.661.129
^ ': chmh gtam
- t)teu
Tdng thu nh{p chiu thu6
91.992.686.779
68.1t9.246.661
- Hogt dpng sdn xuiit kinh doanh daqc tru ddi
92.949.297.357
68.078.719.162
- Host dQng kh6ng daqc
ThuiS thu
ru ddi
nhfp doanh nghiQp
- Hoqt dQng sdn xuiit kinh doanh dugc mt ddi
(9s6.610.s78)
40.527.499
9.294.929.736
6.818.003.791
9.294.929.736
6.807.871.916
- Hogt dpng kh6ng duqc tru ddi
Thu6 thu nhfp doanh nghiQp dugc miSn
10.131.87s
9.294.929.736
6.807.871.916
Chi phi thu6 thu nhfp doanh nghiQp hiQn hanh
27.631.875
phi thuA fNOttf ni4n hdnhndm nay
- Diiu chinh theo bi\n bdn kiArn *a thuii
10.131.875
1 Chi
Lgi nhuQn sau thu6 TNDN
17.500.000
90.702.02s.6s0
67.650.341.06s
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Trang 21
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cONG
rY c0
650 LC DuAn, Phudmg
nAo cAo rat
rHuf
DIEN st sAN 4A
Thdng Lqi, Thanh ph5 fleiku, Tinh Gia Lai
PHAN
Tr{UYET MrNI{ gAO CAO rAr Cuiiur (ti6p
Cho ndm tdi chinh kdt thilc ngdy
3
csiutt
1/12/2014
ttrreo)
(Cdc Thuydt minh nay ld b0 phdn hqp thdnhvd cin duqc dpc adng lllai vdi cdc Bdo cdo tdi chfnh)
24. Lilco bin trOn c6 phiSu
vf{D
Nim 2013
YND
90;102.025.650
67.650.34r.065
90.702.025.6s0
67.650.34t.065
42.200.000
42.200.000
2.L49
1.603
NEm 2014
Lgi nhufln kti to6n sau thu5 thu nhfp doanh nghiQp
C6c kho6n diAu chinh ting ho4c gi6m lqi nhu6n kti to6n
LN hoac L5 phdn b6 cho
CO dOng so hiru CP ph6 th6ng
C6 phi6u pir6 thOng dang luu hanh binh qu6n frong
k|
L6i co bin trOn c6 phiiSu
25. Chi phi sin xu6t kinh doanh theo y6u tii
i
'tt
vND
NIm 2013
YND
163.507.764
48t.232.290
NEm 2014
Chi phi nguy6n liQu,
vft
liQu
Chi phi nh6n cOng
Chi phi kh6u hao tai san c5
einl
Chi phi dich vu mua ngoii
Chi phi kh6c bdng ti6n
8.781.947.170
7.228.516.58I
49.023.242.686
49.287.366.505
885.395.360
395.723.147
3t.333.301.523
26.405.427.479
90.187.394.s03
cOng
C6ng cg
tii
€
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,
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83.798.260.002
chinh
a. Quin$rfrirovdn
Th6ng qua cdng t6c qu6n tri ngutin v5n, Cdng ty xem x6t, quy6t dinh duy tri s5 du ngudn v6n vd ng
phai tra thich hqp trong tung thdi fy d6 vua dAm bio ho4t dQng 1i6n tuc vira tiSi da h6a lgi ich cria c6c
c6 dong.
b.
Quin $ rrii ro
tii
chinh
tii
chinh bao gdm rui ro thitruong (bao gdm rui ro
dgng vd rui ro thanh khofur.
Riri ro
f
rni ro th! trulng: Hopt
dQng lon vA lai suAt, gi|,ritty gia.
Quin
Qttan ly rui ro
dQng
f! gi5, rui ro l6i su6t, rui ro vA gi6), rui ro tin
kinh doanh cria Cdng ty
sE chri
y6u chlu rui ro khi c6
sU biSn
vi ldi suh'
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Riri ro 16i suAt cira C6ng ty ph6t sinh chir y€u tu c6c khoAn vay dd hI k6t. D0 gi6m thi6u rui ro niry,
COng ty dd udc tinh anh hucmg cria chi phi iai vay d6n kOt qu6 kinh doanh tmrg thdi kj' cfrng nhu ph6n
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rv
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lrrui
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650 LC DuAn, Phulng ThAng Loi, Thanh ph6 fleiku, Tinh Gia Lai
crio rzl caiNn
Cho ndm tdi ch{nh kdt thilc ngdy
3 1/1
2/20 t 4
TI{uY6T MINH EAo cAo rAI.cniNH (tiiip theo)
(Cdc Thuyiit minh nay ld
bQ
phQn ho.p thdnhvd c,in dtqc d7c aing thavOi cdc Bdo cdo tdi chinh)
tich, dg b6o d6 lga chgn c6c thdi di6m trA ng thich hqrp. Cht tich IIDQT vd Ban T6ng Gi6m d5c cho
ring rui ro uA bi6n dQng lai su6t ngoii dU tinh cria C6ng ty o mirc th6p.
Qudn ly
rfii ro vi gid
ty mua n$uy6n vflt li-Ou tu nhe cung c6p trong nu6c d6 phpc vg ho4t dQng s6n xu6t kinh doanh,
do d6 sE chiu sg rui ro tu viQc thay eOi gia ban cria nguydn vat Ueu dAu vdo. Tuy nhi6n, chi phi nguy6n
vflt liQu chi6m fj'trqng nh6 trong t6ng gi6 thdnh san phAm n6n C6ng ty cho rang rui ro vd gi6 trong
ho4t dQng san xu6t kinh doanh 1A & mtc th6p.
COng
Qudn
t! rut ro vi
tj, gid
Do c6 c6c kho6n vay ng c6 gi5c ngopi tQ, COng ty sE chiu rui ro khi c6 biiSn dQng vA * ei6.C6ng ty
quan lj rui ro ndy thdng qua cic biQn ph6p nhu: t5i uu h6a thdi han thd to6n c6c khoan no., lga chgn
thdi di6m mua vA thanh toan cdc khoin ngo4i tQ phir hqp, dg b6o ty giit ngopi tQ trong hrcrng lai, sri
dpng tOi uu ngu6n ti6n hiQn c6 d6 cdn bing gita rui ro fj'gia va rui ro thanh khoin.
Gi6
ni6n
tri ghi rO cta
ctO
c6c tdi san tdi chinh vd ng
phii tri
tii
chinh c6 gtic ngo4i
tQ
tai thdi di6m k6t thric
kti toan nhu sau:
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31t72t20t4
Tii
chinh '
Nq phdi tri tii chinh
- Vay ngin h4n
- Vay dii hgn
- Phei hd nguoi b6n
3UL2t2013
tix
EI
ta
san tdi
rf
USD
USD
,
2.000.000,00
2.000.000,00
28.230.000,00
30.230.000,00
CNY
81.814,00
Quin $ rrii ro tin dgng
Kh6ch hing duy nh6t cua Cdng ty ld C6ng ty Mua ban diQn - Tfp doan EiQn lgc ViQt Nam. Voi dac
tht kinh doanh mua b6n diQn t4i ViQt Nam, Chri tfch IDQT vd Ban Tdng Gi6m dtic C6ng ty cho rdng
C6ng ty kh6ng c6 rui ro tin dpng trgng yi5u v6i kh6ch hang.
Quin
lf rti
ro thanh khof,n
D€ qu6n $ rui ro thanh khoin, d6p img c6c nhu cAu vC v6n, nghia v.u tdi chinh hiQn tai vi trong tuoag
lai, COng ty thuong xuy6n theo ddi vd duy tri dri mirc d1r phdng ti6n, ti5i uu h6a c6c ddng ti6n nhdn rdi,
tfn dpng dugc tin dpng tu kh6ch hdng vi d5i t6c, chir dQng ki6m so6t c6c khoan nq d6n h4n, sip dtin
h4n trong sg tucrng quan vdi tii sin d6n han vd ngu6n thu c6 th6 tpo ra trong thdi kj, d6,...
T6ng hqp c6c khoAn nq ph6i ile tei chinh cria Cdng ty theo thdi hen thanh to6n nhu sau:
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Trang 23
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