Báo cáo tài chính hợp nhất quý 1 năm 2016 - Công ty Cổ phần SCI

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Trg s0 chinh :

T3 thrip C, tda Golden palace, dudng ME Tri, phuong M6 Tri, qufn Nam
Tir Li6m. Tp HdN6i.

EiQn tho4i:

(84.4)3768449s

x'ax: (84.4) 37694490

khofn: C6 phi5u C6ng ty C6 ph6n SCI
Mi chring khofn: S99
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chfng

c6ng ty c6 phan scl xin giii trinh vd krit qun kinh doanh BCTC hqp nh6t qui I nim 2016
gidm hon 10% so v6i k6t qui kinh doanh BCTC qui V2015 nhu sau:
Don vi tinh: VND.

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Ch6nh lQch

3.798.940.055

4.730.s77.160

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3.347.432.057

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Trong qui I ndm 2016, C6ng ty me hich lfp dF phdng c6c khoAn phai thu theo qui
dinh ldm chi phi qudn lf doanh nghi6p tai c6ng ry me tdng l6n, ddng thdi 1am chi phi quan
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3. Trg sO chinh: T3, th6p C, tda nhd Golden Palace, dudng Me Tri, phuong M6 Tri, quAn
Nam

Tt Li6m

4. DiQn

, TP

thoiri:

HdNOi

(84.4) 3'768

4495

Fax: (84.4) 3 768 4490

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6. NQi

dung cira th6ng tin c6ng b6

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Lil Phi Iling - K6 todn tru&ng

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26/0412016 bao gdm

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scI duqc lg

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c6o luu chuy6n

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7. Ela chi Website ilnng

tii toin b0 bio c6o iii

chinh : rflvw.sci.pro,vn

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TAng 3, thdp

C,loarlld colderpalace, d,rorg ME

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fr6o cio tni chinh hop

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C6ng ry C6 phan SCI (!€n cii ta C6rs.ry C6 ptri r Sorlg Di 909 ). du oc rhani tdt rr hoat
d6ng theo ci6y chrmg
co,rg ry co pnin sd o r0t405355 do sd Ka ho?ch va odu tu
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Me Trt, phudng Ma Tri,
Tt LiCm, TP. Hd N6i, Vi€t Nam.
V6n diCu 16 cia C6ng ty rhuc gdp dan ngdy 30 thitng 06 nam 2015 ld 3?0_000.000.000 al6ng; tuolg
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Ngenh ng}6

kirh dornh

Hoat d6ng kinh doanh cia C6rg ty l.i:

- Cung tng vd qudn li ngudf lao 11619;
- TLr v6,r, m6i gioi, diu gii b,it d6ng sin, diu gji qfy.in sri dung rl,ir;
- ChuyCn giao c6ng ngh6, cllL tuf, vif Iirnh, kinh doanh khai dr6c cic troar dong trong

linh vuc c6ng ngh6 th6ng

tin;

Nu6i trdne ihLiy, hii san;
ch6 bi6n ihqc phiinr;
Brlo dLr6ng, sna chira 6 t6 vi xe c6 d6ng cdkhi(
Cia c6ng cokri;
Ch6 biCnthiry, haisin;Chc bi6n tdm sin; Chii bj6n f6 rg si,rj
Sta chna mdy moc. thiat bi;
San xuAt ki'h doanh phu ring 6 16;
Kinh doanh m6y x6y dqngj
San xuat, truydn ieivA phen ph6idi.ir;
Kinh doanh van taihAng h6a;
Kinl doanh xurt lllip khiu rr li€L sin xurit, tu l;cu ricu dirng;KiM doanh xudt nh6p ktdu vat ruthi;t bi, c6ng
Sin xuAt xi ming, vOi va thich cao;

Sin xua!xutt miy khaitlric n1d vri xey dung;
Dau tuxay dung,
doarh nlra 6 vai val] pldng cho ihu€;
Dau tu xay durg cic nharniy drLly dilan, qudr ti vin hJnh nld miythny dien, ben dign;
Ben bu6n vat lieu, thiCrbi lap dit khic trongxiy dLrng;
Xay dtng c6ng tridl ky rhuat dan d\rng khtc: Nhi[ tteu thi c6ng cic c6ng trinl dan dung, c6ng
ryhiep, xay
dlrng thny di-;n, buu dicn. cic c6ng rrlnh th y loi, giao th6ng d'rdng bO c6c c6p, sen bay, b.n cdng, ciu cong,
cric c6!g trhh ky rhu,ir ha ti|s dd (hi vi khu c6ng nshiCp, cdc c6ng h injr duorrg aay va trarn ti6n irrd aiqn,
tiri
cdng san lip n6n n,ong, xi l)t n;f dir yau, cic c6ng trinh xay dung cip thoit nu6c, gia c6ng 1ip d6t duorg
6ng c6ng nghe vA ip l!c, lap diir lia rh6ng dia r l.rnh, nhan thiu rhi c6ng bing phuo,ng phrip khoan nd nin.

ki

Car irnc:

-

T6ng sit C6ng ty con:2 C6ng iy
COng ty con duoc hop nhar: 2 C6ng ry.
+ SO luang C6ng ty con kh6ng duoc hop rhiir: 0 Cdng ty.

+ 56 luoig


coNG TY c0 PHAN scr
Tdng 3, thAp C, toa nhi ColderPalace, duong Ma Tri,

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Sovico Nghe An

brio c:io

t\ichirrh tti thdidi6m JU12l2015 bao eaim:

10
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Beo cno tnj chirh hop nhrt
i I nan 2016

In

lqi

lli N6i

vi

C6ng ty C6 phen Xay dung
Edu ru S6ng Da 9

nlrit

N

5I

Tj

ld qLrYdn
bieu

%

An 100%

quyer
s1%

Ho41d6ng kinh doann chinh

Xay 6p vd kinll doanh thuong mai

100%

DAu tLr nang tuoTrg va san xuat c6ng
nghiep, xay dlrng c6ng
den dvng,

rri

ha dng

2

. cHE

2.1

,

E0 vA cHiNrr sAcr{ Ka ro,iN Ap DliNc T{r coNG

Kt

k€ to6n, don vi iien

Kt

k6 toAn nam cLla Cdng ty theo

Do,n vi lian

2.2

16

si

(16 hd

ry

dung ifong kd toitr

ni n drfong lich bir diu tu ngiy 0l/01

€ srl dung trong ghi chdp

. Chu;n muc vA Ch6

ry rhuat

k6

roin

vA k6! thnc vao ngdy 31/12 hdng

nim.

td ddng Vi6t Nam (VND).

c

to,in ep lung

chi

dA ki ban ap dlJns
C6ng ty 6p dung Ch6 d6 K6 todn

doa r nghi€p

ban hdrh rheo Th6ng ru sii 200 /2A14/TT-BTC rtgay

22n2t2AA

cia B0 Tai chiDh.
Turtn btj |A'riec

hin

thl:t

Chrin tutc ki tatin |d Chi di k; bdn

Cdng ty da ep dung cdc ChLLin mL c kii roirl ViSr Nam va cdc van ban huong dan Chuen muc do Nha nudc da
ban hanh. Cac Bao c6o tii chinh drroc lip vi tfinh biy th€o dnng mAi quy dini cia riing chuin muc, th6ng ru
hudng dan thuc hiCn ChuAn m'Lc vi Chi d6 k6 torn doanl nghi€p hien hanh dang lip dung.

. l ha) d6ilrong ric ch;nh.ic\ lri roin
Ngiy

2211212014, BO

Tii

\i

rtr.l)ir

nr;nh

chinh dd ban hinh Th6.g

tr

s6 200/20I4/TT-BTC

tu6ng den Ch6

dO kd rodn doantr

nghiop rhay th6 Quyit dirh s6 t5/2005/QD-BTC ngiy 20l0i/2006, vi Th6ng ru s6 202l2014m-BTC huc,ng
den Phuong ph6p lap vd tfinh biy bio cto iii chinh h9.p niir co hi6u luc cho nam rai chinn b6t ddu tn hoac sa;
ngAy 01 lhdng 01

nem20l5.

Anh huong cia clic ibay d6i chiL sich k6 to6n rheo hLr6ng dAn cLta Th6ng tus6 200/2014/TT-BTC
sii zo:/zo t a,rt"f-stc augc ip dung phi hdi t6.

i}ichillh hop

. Co s6 l4p Ddo c{o

vi

Th6ng tu

rIit

Beo cao Hi chinh hop nhir cia C6fg iy d'Loc iip tf€n co sd hop nhil Beo c6o tai chint ri€ng cia C6ng ry vd
Bio cao fii chinl cira cac c6ng ty con do C6ng ry kid soar tcac cong ry con.) duoc l?p cho nln lai chinh k6t
thlc ngay 3l thdng 12 hdng nln. Cdc C6ng ty C6 phanXay du'ng vi Diutu S6ng Da 9 vd C6ng ry TNHH N6ng
lugllg Sovico NghC An duQc hop n )ar rir ngdy cic c6ng ry niy trd thAntl c6ng ty con oan lugt ta 30/9/2015 vA
05/1t2015). ViCc ki6m sodt dat duoc khi C6ng Ly co khi nang li,;m soa! cdc chrdr sach tai chinh vd hoa! d6|g
cnacAc c6nglynfiif
tr nhinr thr duoc loi ich tir hoat d6ng cna c6c c6ngryndy.

I

di

Beo c6o tai chinh cna cic ca)ng ty con d oc 6p dr ng cdc chinh sdch ke to6n at quan v6i cac chinl s6ch k6 toAn
cria C6Dg ty. Trong trubng ho-p cAn thi6r, 860 c6o rii chinh cLla cic c6ng ty con duoc diau chini di ddm bao !,rh

nhatqu6n trong cic clinh sich ke toin dLroc dp dung tai C6ng ty vd cec cdng ty con.

hgp nlr6t

Cic

f!

ki$

doanh cia c6c c6ng ty con duQc mua lfong ndm duqc
ngdy mfa l?ikhoin diu tu d c6ng ty d6.

K6t qua hoat d6ng

s6 dLr, thu

nhip

vA

trini

bdy trong 860 c6o tdi cfunh

chi phi chi yau, kC ce cic khoin lai hay t6 chu" thuc hiCn phdt sinl

b0 duqc loAi trir khi hqp nliir Bio clo r,ri chinh.

ti

ciic giao dich n6i

a


CONG TY cd pHi.N scr
lang J. thap ( . loa nlr,r ( olden Pd a(e. dro rg Md I .,
Phuong M6 Tri,
Nan Tir I-i€n, TP. HiN6i. VierNan

Cic phuong pl6p
nhiau giai doinl

kd

Bro cdo

toio khic tihi In! Bio c,io rii chinh

ho.p

tli

chinh Iq? nhAr
ui I nEm 2016

nhit: Ciao dich hAp nh6t kinh doanh qua

Tru6c ngey c6ng ry me dat duoc qryCn ki6m soar tai C6ng ty Cd phin Xay dsng ve Eau tu S6ng Di 9, c6ng
ry
m9 kh6ng c6 anll hudng ddng ka v6i c6ng ry con vt.kho;n dau rr duoc rrinh b;y rtreo phuorg ph6p gia
thdi dicm dat duoc quyan kidm sodt, giA tri khoan diu t(l tru6c day duoc danh gia rai tieo giitrlhq;ry"va phin
ch€nh lCch giiia gie difh
tai vi gii g6c kho:Ln diu ru drroc ghi lrhan vio BAo clio kdt que ho?t dongiinh
doanh hop ni6t.

gijc.li

lii

Loi ich c'ia c6 dOng kh6ng l{iin so,it
Loi ich cia cAc c6 d6ngkl6ng kian sodt ld phan loi ich rrong lai, hoic

kh6ng duoc nim giii bdiC6ng ty.
. C6ng cg

tli

16,

va trongtei san thudn cna c6ng ty con

chinh

Tai san tai chlr,\

Tdi sin tei chini crla C6ng ty bao g6m ti€n va cic khoin tuong drorg rian, ciic kloan phai thu khAch bing vd
phei ihu khdc, cAc khoan cho vay, cic khodn dAu tu lrgin han vi dai han. Tai rhdi diam gbi nhan ban ddu, aisen
tai chinh duoc xic djnh lheo gie mua/chi pht pllit hinh cong cec chi phi phat sini khac lien quan truc riiip diin
vi€c mua. DhAt hanh reisdn tii chirh d6.

c

Nq phni tra tai chinh
No phai tra

fii

chinlr cira C6ng ty bro gdm cdc khoin vay, cic khoan phai tre ngudib6n vd phai tra klac, chi phi
nhnn lill .]iu, c6c khoin no phAi ira di chinh duqc xAc din] rheo gja phat hanh cong
ciic chi phi phat sinh liCn quan tfuc ti6p den vi".c phdt hanh nq phai tra tii chinh d6.
phai

td. Tai thdi diem ghi

Gi6 ttisau ghi nh1n ban
Hien

qi

chua c6 cdc quy

diu
dirh va dinh gie l?i c6ng

Cric nghi6p vu b:ng ngo,ri

-

-

tii

chinh sau ghi nhan ban dau.

tG

.Ir

ii

bing ngoii t€ trong
tiii chirnr duoc quy ddi ra ddng ViQt Nam rh€o gi6 thuc t6 tai ngiy

gia giao dich thuc ta niy duoc xac dinh theo nguy€n ric sau:
Khi mua bAn ngoai tC la ri gii dlfoc quy din| irorg hqp ddng mua, bdn ngoai tC gina C6ng ry va ngan hane
thuong mal;

CAc giao dich

giao dich.

-

cu

Ti

nhan nq phAi thu Td ti gii mua cira nsan ndng thuong mainoi C6ng ry chi d;nh khdch hang thanh to6n
t4i thdi di6m giao dich phrit sifh;
Knighi nlan nq phiiire li ry gii bin cLia ngei hing thuong inainoi C6ng ry ds ki6n giao dich tai thdi di6n
eiao dich phel si$;
Kli mua sam taisnn loic thanh to6r ngay b;ng ngoairC ldri gid mua cLta ngan hang rhuong n+i noi C6ng ty

Khi ghi

thuc hiCn thanh roan.

Ti

gia giao dich thlLc i6 khi d6nh

gii lai c6c ktoAn

chil!

-

hQ! nh6t dlrqc xdc dint lleo nguyen
Di5i v6i khoAn mlrc phin oai l;i rii sin:

-

thudng xuyen c6 siao dich;
Edi v6i ti€n giringoqitC: 6p d!rng

-

tic:
ip dr rg

nruc tian rC c6 g6c ngo4i tC tai rhdi didm tAp BAo cdo ri,i

r)t giri nnra ngoai

ti

cL:ia

ngAn hang rhuong m?i noi C6ng ty

ti

giA nlua cr'la chtnh ngnn heng noi C6ng b, md tai klloan ngoai tC;

D6i v6i khoan m\rc phan loai lA no phai rA: dp dLrng ri gia bdn ngoai tQ cna ngan hdng thuong rn4i roi C6ng

ty thuong xuy€n c6 giao dich.
Tfu ca cdc khodn chenh lech
mUc tian

t

c6 g6c

fgoti

ti

lC cLr6i

gi6 rhuc t6 phdr sinh tfong nAm vA chenh lech do dinl gie hi sd du cac klodn
nim d oc hach iodn vdo kdt qua hoAt dong kinh doanh cia namtai chini.

j.


cONc rY c0 PH;.N sct
I 1 rg J. ! ip ( . toa nra Uo de1 P,r ar ". dLong \4: Tii,
M6T
Nau Tn L;enr, TP. tliN6i. ViCtNaln

2.7

. Tidn vA

Bro c{o

tii

chinh hqp nhet
I I nim 2016

cic kho,ln trong duong tian

nlit tai q y, rian grii ngin hang kha,ng ky han, vang, tian rC sf dung v6i c6c chirc nang cit tr&
gia tri kh6ng bao
cic lofi valng dlroc phin ori tr hong ron k ro sn dung ,voi muc dich ]} nguyen var [Cu dC
:'rr xr d sd , pJ,jm ho.c 1...r I oa .1 .j,..
T;an bao gdrn tian

gd

kloin tuong duong riCr lA cic khoan dau tu ngan h+n c6 thdi gian thu h6i kh6ng qud 03 rltng k€ hr ngay
ddu tr, c6 tinh thanl l.lodn cao, c6 kha ndng chuyin ddi dC dang thdnh c6c luong tian x6c dinl] ve k!6rg c6
Ctc

nhi6uIni ro trong chuydn d6iihanh ti6n.
. Ciic khonn diu tu

tiiclrilllr

Ck|ng khadn kinh daanh d'roc g|i fhin ban di rren s6 kii todn theo gia gitc, bao gdm: cie mua c6ng c6c chi
phi mua (ni:u c6) nlu chi plri fr6i gioi, giao dich, cL,11g cAp th6ig rin, thua, le phi va phi ngan hdns. Sau ghi nMn
ban dAu, gi6 t4 cira ching khoin kinh doanh duoc rrc dinh rheo sii sdc ftn d ds phong sidm gi6 chrins kho6n

kinll doanlr

diu nr nint gin din ngdt dda han bao gdm: Cic khoir tiin gni ngan hAng c6 ki han (bao gdn ce
cic loai tin phi6u, kl phiau), trdip, ;'r. c; phiiu LrL, dli ben rhiL hinh bet bu6c plfi mua lai tai tha'i dian nn6i
dinhtrongtuonglri,clclJr.irchovay,.d'rocflnrgiiLd€nng:rydiiohanv6imucdichthuhihdnglqvacrc
Knoan oru ru rrm gru ae 1 ns.ry d.ro r1f I Lrnc.
Cnc khoan

Cdc khonn ddu tuvAo citc c.ihg ry can, c6ng 4) tian Lloonh liin kA mua trong ki: Ben mua x6c dinh ngdy mua,
gie phi khoAn diu tu vi thuc hi"3n r ti tuc kij toin theo dLing quy dinh cira Chuan nuc k6 toAn "HOp nhit kinh
doanh" vd "Dau tu vio c6ng ty li€n doanh li€r kdt". Trong Bro
i chini h.'p nl6r cAc khoan ddu tu vao
rrop,or or .J \or .l.isoh.iL.
corgr) ld,ke.d,o.

cio

e,^

r

vj . b.,o.or: c.c .l-o;n d"r ru r;o cong c | \6n .i" don !i
quye|
kiern soiit, d; rg kian soir hoic co anh hlrdng d6ng kd dili vdi bCn dLrqc d;u rr. cia rrj ghi
khrc kh6ng c6
s6 bar ddu cna crc khoan dau tr niy duqc duoc xdc dinh theo giri g6c. Sau ghi nian ban dau, gi6 tri cna cAc
k|odn dautu niy duqc xac dinh theo gii g6c riL didq phdng gidn gi6 khoan dAu tu.
rr, t.|'a.:, rt

tfc

ran bine c6 phi6u chi th\rc hier ghi nhin s6 lun. ng cd phi6u duqc nban, kh6ns
khoan diu tu va do:rrh rh'r hoNt d6fg tAi chinh.

C6

D,por3btr,::('(.l I diL -, .lf\
-

ri

r,o ti rcrrrj:rir cr.\dnlr'ar:

.9.

- Diii vdi khoao

gil iau dii Gn6rg phan lo+i la chirng khodn kini doanh) va kh6ng c6 elll huong
d qcdiuiLr:n6ukhoand.LLrtu,vroc6phi.juniimyethoacsi;trihq?lycrlakhoandiutr!

diu tu nim

ddng k6 diii v6i b€n

2.9

nhen tang gia

D6i v6i cic khoir diu tu chi,rg thodn kinh rornh: cin cLL rfich lip du phong la s6 chenl ]€ch giiLa giri g6c
cia .ac Lno;n d;L LL d,o- | ... roi r rfef ,o . ornlonlor gi, ri hi (ruo1g cia cl,ing rai thoididmlapdr

pro

-

gli

duqc xec dlnh ti| ciy llrl vi€c lip rlu phdng dun trCn gi6 tfi tlri tnrdng cia c6 phidu;ndu kho6n ddu tu kndne
xic dlnn duo. c gia n i hqp li tai drdi diCnr beo cio rlri vi-,rc lap du phdng cln cir vao 860 c6o tdi chinh rai thiri
diAn1irich laD d!r phdfg cia bef clL'oc diu tu.
gii' dar ngdy dio h?Ir: cdn cL! kha ning tlu haji da lAp du phdng phai thu kh6
D6i vdi c6c kloAn diu tu
ddi theo quy dinh clia phip LLit.

ni

Cl'c khoen nA phAi thu

phii thu dr qc theo ddi chi tiiit theo kt
y6u
t6
khec
areo nhu ciu q0an ii ci,a COrg !r.
cdc
CAc khoan

l4n phai

thLr,

d6i tuqng phai thr, loai nguy€n te phei rhu, vri

phii thu qLrA h?n thani toen ghi trong hqp d6ng
Dg phbng n0 phdi lhu kh6 doi duoc tfich li:p cho cdc khodn:
'rg
kifi !it, cAc kiii u6c vay ng, crn k6t iAp d6ng hoic caLn k6t no vA no phai thu chua d6n h?n thad toan nhung
kh6 c6 kha ning thu hdi. Trorg d6, viCc trich lAp dr phdng nq phaithu qu6 hen thani toAn dugc cAn ct vao rhdi
gian tra nq g6c theo hqp dong mua bin ban diu, kh6ng lini dan viec gia han no giiia cAc ben vd nd phai thu
chua diin hqn thanh tohn nhung khich nq di ldm vdo tinh trang phd sdd hoac dang hm tht tuc giai thd, m6t tich,

l
l
t


c6NG TY cO PHAN SCI
Ting 3, thip C, tda nha Colden PaLace, duing M; Tri,
M€ Tfi
Nanr f! I en, Tt. | . Noi, Viat

2.10

I6o cio tni chinh hop nh:it

Nin

I nam 2016

. HAng t6n kho
H?ing t6n kho duoc ghi nhan ban dau fieo gid S6c bao gdm; chi

lhi mua, chi phi ch6 bien vd cac chi phi liEn
quar truc ti6p khdc phdt sinh da c6 dr oc hdns tdn kho d di5 diA|rl vd trang thri tci ihoi di6m ghi nnan ban dau.
Sau ghi nlan ban diu, tai rlrdidiaN ip Bio cio rij chjnrndugiirfitluancothdrh!rchiCnduqccrjahingtdn
kho ihip hon gia S6c thi hljfg tdn kho duec ghi fhin theo gji tii rhuAn c6 rhe thuc hi.an duqc.

cia

ti

hang t6n

kio

duoc xdc dtrfi rheo phuong ptr6p binh quan gia quyan.

Hang tdn kho duo-c hach to6n theo p ruong !hdp kC khai rhrong xuy€n.

gietri sdn phim dd dang cLr6ikttl
Chi phi san xudt kilh foNfh dd dr rg dlroc tip hop theo tlng ca,ng rii h chua hoan rhdnh hodc chua ghi nhan
doanh thu, tuong i'ng vdi kh6i lf o rg c6ng vi.6c ca, r .ld dang cu6i ki.

Phuong ph6p x6c dinh

-

Ds phdng giam sia hars r;n klro dr qc tip vio Lt,di dia]rl ctr6i nam td s6 ch6nh lech siiia gi6 g6c crla hang tdn
ltu hon gie trithuen c6lh€ thLrc hi6n d'roc.

kho

2.11 . Tni sin
Tii sin

c6 dlnh,

c6 dinh

tAi sAn c6 dinh

!} Bit doDg sin diu

Tiri snn c6 {linh tlruA t:ii chinlr

hin lrlfh, tij sir c6 di v6 hlnh duoc ghi nhAn
hiu hinlr, tiri sir c6 dinh vO hinh duoc ghi nian

l? r;-rrh.o.rqcr . lc.

r:r,

-

MAy n6c, thi6r bi
Phrong iien van tii,

Cdc

rheo nguyCn gid, hao Inon

tlrirg vdi rhdi gian kliu

tridr

dung,

d

cdn

hao duoc u6c tin_h nhu

40
i0
- 10
- 10
B -2A

li

sLi

lut k6 vA giii

05
03
04
03

rruvir din

ThiCtbi, dlngcq qulir

2.12 . Chiphi

barl dau theo gie g6c. Trong qu6

od,o,-

Khau hao idi san c6 dinh dr oc nich theo phuofg phip dui'ng

-

I

to

-

-

nim
nim
nAm

ndm

ndln

tr6 ifu6c

chiphi

da

phit sinh li6n quan

todn vao chi phi tra

fu6c di

d6n kdt

phan b6

din

qui hoat dons
\rdo ker

qri

sAn xudt kinh doanh cria nhidundm tii chinh duoc h4ch
hoct dong kinh doanh trong cdc ram tai chinh sau.

phitri tfu6c dii hdn vio chi phi sin xLLdi kinh doanh rimg nim tai chilh dusc can cri
vdo tini ch6t, mlc dO ti'rg loaichi rhida chon p]ruorrg phdp vitieu thacphanbd hcr. p bt. Chiphjtrahu6c duoc
phan b6 ddlr vAo chi pli sin xudt ki,rlr doanh theo ph ong phip dudng th;ng.
ViCc tinh va phan bi; chi

2.13

. Cnc khoin nq phii trn
C6c khoan ng phai tli1 duqc theo dni lheo
t6 khdc iheo nhu ceu quin li ciLa Cifg tv.

2,14 . Vry vi

flg

phii tri

th

rd

tiiclri

ki hn phii

tra, d6i luqng phai

fa, loai nguyCn te pbai tra

vd cac yeu

h

fi

Gia trikiroen nq phei

thLrC trii chinh la ra.g s6 rian phei tre dllqc rinn bing giA tri hi€n tai cLia kloan thanh
toen tiAnthuC t6i thiau hoic g;i tri hop li cua taisin thue.
C6c khoan vay va ng phai hathuC tii chinh d'Loc tleo d6irheo timg d6i tuong cho vay, tnng khd uoc vay oo U
ki han phai id cia cic khoin vay, nqthLrC iiic|inh. Tfudng hqp vay, nq bing ngo?ite thl thuchi€n theo d6i chi
ti,it theo nguyen tC.


c6Nc TY cO

PHAN ScI

Ting 3, thdp C,lbanl1:i Colden Palace, dud,rg ME Trl,
M6 Tri, QuarNam Tii l-i€rr,tP Lt,'rN6i, Vi€tNanr

2.I5

Bdo c6o tnichinh hgp nhiit
I nAm 2016

. Chi phi di v:ry
Chi phi di vay duoc ghi nhin vio chi phi sin xLrit, kinh doani lrong nam khi ph6t sinh, tril chi ph{ di vay liCn
quan truc tiiip dan viec diu t'L xny dung hoic sin xLr^r tii sen dd dang duqc tinh vao gie tr! clia tii san d6 (duoc
v6n hoe) khi c6 dn cdc diau kien quy d inh rrcng Chuan nuc Ka toin Vi€r Nan s6 16,,Chipti di vay,'. Ngoai ra,
d6i vdi knodn vay ri€rs phLrc \1r vi€c xay dmg tni san c6 dinh, b6t dong sin ddu tu, tat uuy aoqc u6o hou t6

khi thbi gian xay d'rrs du6i

2.16

"e

l2trirg

. Clri pl)i phni trn
Cac khoan phii t|a cho |ing h6a dich vu da nhin duoc rir ngudi bnn hoic de du"^c cung cdp cho nguor mua
trong ram beo ceo nhung thLrc 16 chr a clri 1|i vA cic khoin phii tra ktl6c nnu rian luong nghiph€p, chi phi rrong
thoi gian ngirng sir xlrai iheo mira, vL, chi lhi ta-i iian vay phai re... dusc ghi nnan vao chi phi san x;ft, kintr
doanh cia ndm bilo cio.
ViCc ghi niAn cAc khoin ch' phiphii trA vjio cIi phi si| xuir, kilh doanh tmng rdm duoc thuc hiCn theo nguyen
tic pllir hop giiLa do.nl tlru vi chi thi phit sinh trong nirr. Cic khoin chi phi phai ra se duqc quy6t toen vOi s6
chi phi thuc te phat sinL 56 chonh a.h gii'a s6 r.iih tftidc vA chiphi rhuc t6 duoc hoan ntrap.

2.17 . V6n ch,i s6 hiu

i

I

Vdn dau tu clia chrl s6liru dr

crc

gfi nhin

theo s6 v6n thuc gop

cia chi

sd

liiu.

Tlri rg du v6n c6 phen phin inh clrtfh l€ch giiia m€|h 916, chi phi t.{c ti6p lien quan d;n vjec phrt hdnt c6
phi€u vA gi, phit h.rr I c6 phii (ki ci cic trrrd,g lrop irii phit hinh c6 phi6u qui) va co rha ld thdns d'r duone
(n6u gie phit lanh cao hon manh gii va chi phi {f!rc ridp li6n quan din viQc phat hanh cd phii:u) hoic thang du
am (neu gia phdt hdnh thap hof nr€fh gir !a chi phr t,r ( tidp lidn quan den !iec ph;t hanh c6 phiilu).
Lqi nhuan sau thu6 chua phen th6i phan Anh k,ir q0e kirfi doanl (lai, 16) sau thu6 thu nn6p doanl nghiep vn unfi
nhr !l r roic xri Li l; ci 1 Conr r). viec phi I ph6i lor nhudn duoc rhuc hien khi C6ng ty c6 loi
nhuan sau ihu6 chua pren ph6i kh6fg vifot qui nifc loi nhuin sau thu6 chua phen ph6i trCrl Bno c6o rai chinh
hqp nhlt sau khi di loai rfa af]] hu oig cira cic kho:in lii do ghi nhan trJ giao dich mua git rd. Truorg hop tia c6
talc, lgi nhuan cho cln sd hau qoi friLc s6 loi nh an sau thue chua phan ph6i duoc ghi l]lan nhLr r'udng hqp
giam viin s6p. rqi nhuAn sau thu6 chLra phen p r6i co th{: duec chia cho cic nnd dau r't dua tr€n ri lC g6p v6n
sau kli dugr D?i hoi ddrg cii d6ngi lloi ddng quan tfi phC duyCt va sau kli da trich hp c6c qui rheo Eiau tC

hlni phlin chia lgi

C6ng ry vdcrc quy dinh cna

2.18

!h:p

h

it

ViClNanr.

. Doanh thu

Doanh thu bnn hnng

Doa+

..: r l . .l iodr.- lJ rto, n 11c;c "id, . 6t rar:
icr:. 1'nro: rifsohlrsrnphdrhoacfangJroad:rouocrhulingiaocnongubi

bd., h;rg dL 9L

"hr
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qi

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giii quyi:]l quan

li

hing hoa nhri ngudi so hilL] hang h6a hoAc quyin kjim so;t hang

- D...hr1rdJo.^ c ,l o.g"' Ll,;cch.,r:
- C6ng ty da thu duoc hoic sC lhu dr'oc loiich klnh 16 tirgiao dich btn hdng;
- Xtc dinl duqc chi phi li€n quan din giao dlch bdn hrng.
Daanh thu cung cip dich

w

Doani thu cung c6p dich vu dlroc ghi nhan khi ddng thdi ihoa men cdc diau kien sau:

-

Dod

Lh

rlJ d.rqc )

5

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- (dlr;ndnghrdro\ loi :. 'k ,.r r.:;.ooic, 1, .c;pdih\ roo:
- Xic d.1Jr ougc pl ., cor.r \:dc C .olr" i rn \ o r trr :ip B:'9 c:.l d6. ld tocn:
- Xac dinn duqc chi phi phit s;nh clro giao dich vii chi phi da ]loan thiDh giao djch cung cdp dicb v,11do.


cONc rY cd PHj.N scr

tdg

i!

r .'od nn; c^td"r. t'ctr e. d..or o Me .i,
MaTri, QuanNam TnLi€m, TP. Jti Nii, Vi€tNam

r. rt

B.to cro tdi chinh hAp nhAt
I nam 2016

Phao c6ng viec cung cdp dich nr de hoin thAnh dro€ xdc dinh theo phuong phap ddnh gia c6ng viec holn thenh.

Loa,n rnll nop aanl roy

(lt11c

Khihqp d;ng xay dlrfg quy diih nha tlriu duoc thanh toAn thco gia tri kliii luong rhgc hiCn, khi k6r qua rhuc
hien hAp ddng xey dlrng duoc xlc dinh m6t c6ch ding tin cay va duoc khich hing xac nhan, dri doanh thu, chi
phi 1i6n quan dCn hop ding d'foc gri nhAn trofg irng vdi phin c6ng viec da hoan thdnh dLroc khech hdllg xac
r ran hongki phdn dnh trcn h6a don da lap.
Dadnh thu haqt ddng Ini

cl1it1l1

lier lai, ti6n bin qLryed, c6 tic, loi nhuin dlroc chia
duqc ghi | \,in .l ror q .,r dor.: rl oi 'r (/./ d;.u kidn si.r:

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ft rlqi

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C6 phi6u thudng hay cd t'lc tri birg c6 phieu: t rors sri fhir lhointhunJrip ldri quydn rluqc nh6n cd phi6u
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luong ruong uog,

2.19

. Cdc khoAn giam

tri

dornh ihu

Ciic khoan giam lrir doanh thu bir harng.
giim gie hingbdn vi ri g biL) bitri l:ti

crig

cap dich

v! phit s;rh ircng ndm g6m:

Chi€t khiu thuong mai,

khiu thuong nri, giiLn gie hing bin, hang bdn bi td lAi phat si cirng nim ti6u thu san phim,
giim doani thu cua nim phAt sinh. Truong hop san ph;, lang hori, dich \.1r
tt
cec
nEm
tru6c,
dar
ninr
sau n6iphit sinh cnc Hroen giam trir doanh thu thi duoc ghi giam doann
dariCu th!
thu theo rguy€n ric: ndu phit sinh tru6c thdi diam phd! hdnh Bdo cao tii chinh hop fiat ihi ghi giam doann thu
hCn Beo cao tdi chidr hqp flrit ci a ni n lip bio cio (nlnr lrudc), vd ndu phr! sinh sau thoi didm phat hann Bdo
C6c khoan chi6t

haDg h6a dich vrt duqc diau chinh

cio tiri chinh

ho.p

Dlit thi ghi

gjam doan r t ru crla n.

r

phdt sinh (nim sau).

2.20 . Gii v6r hing bin
ki

duqc ghi nhin phi hop vdi doan! thu phdt sinlr trorgkj'va dam bao tuan thn nguy€n
tAc than tr9ng. Cdc t|uong hop hao hut vA! tuhing h6a \rJal dlnh mnc, chi phi vuot dintr mfc blni thLrirng, hdng
$n di phi i nich Lrhi.3m cira tap th;, ca nhan c6 liCn quan,... duo. c ghi nlar day
tdn kho bi nldl mat snu khi
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-

Chi phi di vay v6r;
Cdc khoan 16 do thanh

li,

chLLydn nlrrrorrg

ch(ng klroAn ngin htrl, chi plri giao dich b6n chtng kho6n;

Dtr phonggiamgiichi'ngkhodnkinhdoanh,duphdngt6rthdtdiutuvaodonvikhac,khoan16pbatsinhkhi
b6n ngoai te, 16

ri gii h6i doii...

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CONG TY

cd PHi.N scr

fi,

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Phuirng M€ Tr1, Quan Nam Tn Lie p, TP. l lrl N6i, ViCt

2.22 . Thuii th

a)

B,io crio

Nanr

ili

chinh ho?

nhir

eui I nam 2016

nhap doanh nghiip

Tai sin thue thunhAp

hoir laiva

tri

Thtra thu nhip hoan laiphei

nlip lrof-f lri dloc xic dinh dr a trdn t6ig ch6nh l€ch tam rhdi duoc kh;u trtr va gid tr! duoc
khiLr triL chLry6n sang ndn sau cna cic khoin tA rinh thra vd u'r dai !hu6 chua sn dung. ThuA ihu drap hoan tai
phei 1l? duoc xAc dif r dua t€n cic thoi I
€ch tan thli chiu lhu6.
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che

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vi Thu€ thu nhep hoan lai phai td duqc xec dinh rheo thu6
it \ri lr it rhuC c6 hieu lLrc veo ngey kit thic n5m tdi chinh.

su6r rhui:

TIIDN

hiCn

hanh, d$a ir6n ciic miLc thuC sr

b)

Chi phiihui: TNDN

lri€ hirh vi

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hilan

linh

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tNoN

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tfong ntur tr:iiclinh hiCn hirh.
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xic dinh lrCn co s6 sit che$ l€ch

tEm rhdi duqc khAu tru, sd chdnh ldch tanl

n

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rhu6 TNDN hi€n hanh vo'i chi

pti

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|,d,.'i dd.o|',in

gri;r] ,olr horc co ;nI hro oang k,; dd: \oi bdr kid
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10,101,969,528

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7.634,163,290

- TCT XD COng nirh eho t rnfg 3-C CP
- CN TCT CP DV KT DK VN - BDA ND Long Phil
- CAc klroan phiithu khdch harig khic

6

V}ID

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65,672,172,75A

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95,753,983,305

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25,424,690.s94

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MA Tri, QuAn Nam Tir Li€m. TP. Ha NOi. Vi.at Narn

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VND

\'T]D

VND

92,500.000

250,000,000

342,s00,000

92,500,000

2s0,000,000

342,s00.000

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128,125,041

220,625,041

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Mua silnr tiisin c6 dioh

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