Báo cáo tài chính hợp nhất quý 3 năm 2015 - Công ty Cổ phần Đầu tư và Phát triển Sacom
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BANG CAN DOl KE TOAN HOP NHAT
01 - 03
2.
BAo cAo KE-r QUA IIOA T DONG KINH DOANH HQP NHAr
04 - 05
3.
BAo cAo LlfU CIlUYEN TII~N TJ; HOP NJ-IAr
06 - 07
4.
T11UYET MINI-I BAo cAo TAl CHiNH HQP NIlAr
08 - 24
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III. Cae khu:!n phai Ihu ng3n h:.'n
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2. Tra Irtroe eho ngtroi ban ngan h;m
5. Phiii thu v~ eho yay ngan h'.ll1
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IV.
lUng llin kho
121
122
123
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1.875.196.951.t159
1.213A81.016.056
4t1.187.32IA09
Ilb.818.917A96
23.033.515.798
17.153.805.611
26.039.767.101
90.779.150.395
10.827.560.000
12.362.31lO.lJon
12.281.360.000
(2.103.800.000)
21.762.360.000
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-
130
745.137.997.5S0
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131
132
135
136
710.4)8.362.0~7
434.922.082.278
102.110,241.208
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141
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I. Ti~n
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152
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7.859.934.268
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515.820.659.969
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523.219.823.865
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70.700.764.785
3.241.489.738
20.176.697.364
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2.017. 944.132.84~
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110.105.000.000
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30 1.939.662.8211
221
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15.870.710.401
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256.235.078.292
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2. Nguoi llIua Ira li~n Imoc ngan hl.ln
3. Thu~ va cae khoan phai nl)p Nh
5. Chi phi phai tra ngin hl,ln
8. DOilnh thu ctHta thl!c hi~ll ligan h\ln
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V.19
V.25
18.090.240.000II
1.148.4&6.135
4.151.985.232
78.197.022.817
2.430,004,216.484
2.475,719.033.207
2.43U.004.2)6.484
2.475.719.033.207
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1.802.353.360.000
1.307.984.320.000
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406.981.449.943
155.550.407.483
23.661.248.813
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155.554.181.016
68.347.038.376
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VI.8
32
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129.226.183.626
7.996.712.879
10.057.708.491
19.023.965.757
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3.630.356.013
2.93/.915.273
(426.861.537)
9.895.514.395
12.964.995.063
9.805.53-1.28-1
2.035.739.388
51.768.355
2.953.652.191
483.330.922
(917.912.803)
18.106.052.954
(431.562.567)
9.373.971.717
8.684.414.403
15.304.137.606
38.450.027.925
17.874.9tJ4.R-i7
9.861.019.227
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3.035.241.197
30.664.780.678
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33.331.463.662
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39.514.405.707
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1.320.637.739
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21
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12.038.654.024
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6.1198.623.524
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2. Ti~n chi tra eho nglIlJi cung dp himg hoa va djeh V\1
3. Ti~n chi tni ~'ho nglIoi lao dong
4.
5.
6.
7.
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( 18.366.167.776)
05
06
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(15.632.516.131)
35.973.249.951
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(163.151.733.388)
20
(180.S~2. 708. (02)
(I 2H.56U.4'U.6(6)
chi dIul hI g6p vAn vao don vi khac
lhu hili dau tLtgop vbn vao don vi khac
tllu Iili cho \lay. c6 tlrc Illi nhtl~n dLtQccilia
III. LU'U CI-IUytN T1f:N TU'1I0~T
DONG T:\I ClliNIi
1. Ti~n thu tu phat hanh c6 phi~u. nh~n van gop elm ehti so
hfru.
2. Ti~11tra I~i vbn gop eho cae chu so huu. mua I\li c8 phieu
ella doanh nghi~p d:1 philt hanh.
21
22
23
24
(152.235.124.591 )
464.63~.OOO
(141.020.112.552)
870.000.000
-
-
25
26
27
713.548.000
70.877.283504
30
(68.559.281 .O~8)
31
7.9Q8.206.1l,l8
6.025.679.308
( 136.598.545.085)
-
32
-
-
645.2Q7.273.675
(473.843.012.821 )
33
34
1.069.293.420.561
(829.948.192.146)
35
36
(66.875.580.950)
(78.479.059.200)
Luu chuJ~n ti~n thu~n fir h()~f di}ng t:\i chinh
40
172A69.6~7A6S
92.975.201.65-1
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(76.632.J42A85)
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=
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5.
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311/09/20 I~
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. Ti~n
khac
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6. Ti~n
7. Ti~n
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VA eAe C(}NG TV CON
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THUYET MINH BAD CAD TAl cfliNH
H!)I' NHAT
Q!!..\' J ",'jm 2015
DOli ri tinh' D6ng
I. D~C IJIEM JlO,~T DQNG
nw Nam
ellA UOANH NGHIt:!'
I. Thanh I~p:
Cong Iy C6 ph~n f)~u tu va Phat tden SACOM (len cu: Cong ty c6 ph~n Cap va V~t 1i~u Vien Ihong) lil eong Iy e6
ph~n dUQ"cIhanh l~p tht':o qUY~1dinh s6 99SI1997/QE>-Trg ngay 11/1111997 cua Thu IUOng Chinh phu va quyel
dinh so 751 I 998/QD.TCCB
ngay 07/02/1 998 cua T6ng qlC trLt6'ngT6ng c\Jc Buu di~l1.
Gi~y chUng nh~n dang ky kinh doanh s6 ct. 059162, dp ngay 30 thimg 03 nam 1998 va Ihay doi IAn20 vao ngay 29
thang 09 ntlm 20151heo rna doanh nghi~p Ja 3600253537.
TIV So' chinh: khu cong nghi~p Bien lIoa 1. phltCmg An Binh. Thanh ph6 bien hoa. tinh D6ng Nai.
VAn phong giao dich: se, 1521118 dltCmg Di~n Bien Phu, phltOng 25. qu*n Sinh Th;;mh. Tp H6 Chi Minh
Cong ty dtrQ"cniem y~t t9i Trung tam giao djch chung khoan H6 Chi Minh Iht':o gi~y phep
02/06/2000 do Uy ban chtffig khoan Nhil ntrerc cap.
s5
02/GPPII ngay
Mi! chUng khoan niem y~t: SAl\l.
2. Hinh Ihu-c sir hfru \-'6n:
3. Linh \-Ife kinh doanh:
ell
~
o
~
phftn.
)\•
Unh v\rc kinh doanh clia Cong I)' la san xuk Ihuang tll'.li. xiiy d\l"ng.
4. Nglinh ngh~ kinh doanh:
HO\lI dQng chinh eua Cong ty la: San xual. !nua ban dc 10\li cap. v~t li~u vi~n Ihong va cac IO{licap. v~t li~u dan
dl,lng. Bobin go (tIVc go dung qulin day cap). Xuat nh~p kh.1u nguyen .•.~1 1i~1l.san phAm cap ehuyen nganh vi~n
thong va v~t 1i~u di~n dim dl,lng plll,lc Vl,leho hO<.ltdQng san xu.1t kinh doanh cua dtm vi. San xu5t va kinh d0311hsan
pham day dbng. san phftm 6ng nhva cae 10<.li.Cho Ihu~ van phong (ho\lt d{lllg ngoai tinh). D5.u tlJ phat tri~n kinh
doanh nha. cong trinh h'il dng ky thu~t do thi. Kinh doanh bat dQng san, Kinh doallh san golL Dieh v\lluu Irll, dich
Vl,ldu Jjch.
5. C~u true doanh nghi~r
T6ng s6 cac Cong ty con: 04 cong Iy.
S6 luvng cae C6ng ty con dltQ"chc,rpnhat 04 cong ty.
56 lUQ"ngcac Cong ty con khong dUf;JChqp nhat: khong co.
~"d,c"e clillK
011111,
I)'
COil dlre/c'
'wp flllI:1
Ten ciing I,.'
Cong ty CP Dja 6c Sacom
Linh '!J'e kinh doanh
Kinh doanh b:ll dQng san...
Cong Iy CP Sacom Tuy~n Urn
Cong Iy TNHH MTV Day Va Cap Saeom
Conti Iy TNHH Sacolll Chip Sang
Kinh doanh. dieh Vl,l.
San xuar. thuong m{li .
Kinh doanh. djch ••..
\1 •.•
D,mh .,,,ell elie eOI/K (I' liel/ Jmmh. lie"
1,lllrmlg pillip
1'1311
kh /Ill/III
tr{II/X dlr{yc pillin
Tj I~ ,6n gOJl
99,40%.
99.76'%
99.90%
73,75%
lill1l /rIm!: hlltl nil! I/ii chinll IlIlP nllli'I1lI'11
dll; ,\/; IIfm
nn ding
I)'
Cong ty Lien doanh cap Taihan-Sacom
Linh \I.H: kinh duanh
San xual cae IO\licap nh6m. cap vien thong ..
Cong Iy CP Nhl,l"aSam Phu
Cong ty CP VU) Va V1' Sam euong
San xuar. l11uaban cac san ph5m nh\l"a.. ,
San xuftt thi~t bi. V*l li~u di~n va vien thong.
Kinh doanh bAtd{mg san, ,.
ConE! 1)1 CP B:lt dQng san Hi~p Phll
Chi {'h,;: (\' l(j quyJn hi/iu quyJ, dJi \'(7i cac Cong 'y con. lib, doanh. liell ktfl tl«mg (rng VITity If! gop
Ok IhUY"'l mlnh nJy IJ b<;p"i,in htlp thiJnh elk 8;(" dll fa; ,1I1I1h,
1'05-I~
,t,n gbp
30.00%
25.10%
32.5.W•.•
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TriJllt! /{
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co
C()~G TY
PIIA~ nAll TU. vA I'HAT TH,IEN SACO.1\1
v,'" c..\c CONG TY co~
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~6B 09-U;\III:'oi
THUYET MINH BAD CAD TAl CHiNH HOP NHAT
Qu,\', j 110m 2015
II. MEN
D(m vi tinh: D6ng l'iCI.V(1I11
no Kt
TOAN, DO~ VI T1EN Tf. SU'IH)NG
TltONG KE ToAN,
I. Iq k~10;)11:
Ky k~ roan ella Cong ty bat dAu tu ngay 01 Ihang 0 I va k~1Ihue ngay 31 thang 12,
2, Oo.n \'j ti~n If sit dyng Irong k~ (Oan:
Don vi ti~n t~ Slt d\lng trong ghi ehep k~ toan
Ja d6ng Vi~t Nam (VND)
III. cuuAl\ MIle vA cut D<)Kt ToAN AI' DI)NG,
I. Ch~ l1qk~ loan ap dyng:
Cong ty ap d\lng Ch~ do K~ lOan doanh nghi~p ban hanh Iheo Thong tu s6 200/2014m'.BTC
BO Irudng BO Hi ehinh.
2. TUlen b6 "~ \'i~e (uan thii chuin
ngay 2211212014 cua
nll,I"Cki loan \':1 ch~ d(t k~ Imi.n:
Cong Iy dii ap d\lng eae Chu~n IllI,fCk~ toan Vi~t Naill va de van ban hu6ng dan ChuAn Im,re do Nha nuoc dii ban
hanh. Cac bao cao tili chinh dU~JeI$p va trinh bay thea dung Il1Qiquy dinh ella tung ehu~n Il1l,fe,thong fU huang d~n
Ihl,fe hi~n ehuSn lillIe va Ch~ d(l k~ 1001nhi~n himh dang ap d\lng.
IV.
cAe
cHiNH SACH KE ToAN AI' DI)NG,
I. Co. SIr b'lP nh~t
Cac cOllg
("Ii
con:
Cac cong t)' con la cae don vi do Cong ly rnli'kiern soal. SI,fki~m soat tim t:,likhi cong ty tnt; co qu)'~n chi ph&i eae
chinh sach tai chinh va h09t d(lng elm m{lt dOll vi d~ thu dUl,J"e19"iich kinh I~ tll cac ho<).tdl}ng mi.y,Cae bao cao tui
chinh eua cac c6ng Iy con duqc hqp nh5.t trong cae bao eao lai ehinh hqp nhAt tll"ngay bolldau kiem soal d~n ngay
"~t thue ki~m so;'lt.
Cae c()ng Zl'lien kif, kien doanll:
Cae e6ng ty lien k~t Iii cac don vi ma C6ng ty eo anh hu6ng dang k~, nhung kh6ng co quy~n ki~m soilt, d6i voi cac
chinh saeh tai chinh va ho~1 dong. Cac eong ty lien doanh 1ftcac don vi eo cac hOi,ltdl)ng rna t~p doilll co qUY~11
d611g
kiem soal. duqc Ihanh I~p theo thoa thu~1l hl,1pd6ng va doi hoi S\f nhlit tri hoan toan v~ dc l]uyet dinh tai ehinh va
hO<;ltdong chien luqc. Cae cong ty lien doanh. lien k~t duQ'c h\lch loan Iheo phuong phap villi ehu sO'hUu.
cae bao cao lai chinh Ilqp nllAI bao g6m ph5n chi phi va thu nh~p cua Cong ty lrong cae dan vi I1h~nd~u tu h9ch
toan tht"o phw,mg pilap v6n cllu sO'hfru. sau klli cae don vi 011)'diI thl,1chi~n nllfrng di~u chinn cac chinh saeh ke lOan
eua Illinh cho pllu hqp ~6i cac chinh sach ke tmin cua C6ng ty, ke tll"ngay b~1 dau co anh hudng dang ke ho~c d6ng
ki~rn soat den ngay ket thue anh hlrdng dang ke ho~e d6ng ki~rn soa\. Neu ph<1n10 cua c6ng ty VUQ'\ qua khoan dau
tu clla c6ng Iy lrong don vi nh~n d5u tu hilCh lOan theo phuong pllap v6n chu sa hfru. gia trj ghi s6 eua khmin d5u tu
<16(bao g6m 103n bO cac khoan d~u tu dili h<;ln)dU~1cghi giarn .xu6ng btmg kh6ng va dimg vi~c ghi nh~n cac khoan
lb. trll"khi eong ty eo Ill!)t nghra Vl,J phai thl,fc hi~n hay d1\ thl,fe hi~n eae khoim Ihanh loan Iha)' cho cae don vi nh~n
dau tu.
Cae giao dich hi !o(li Iru klli IWp IIl1dt
Cae s6 du IlQi bQ va loan b(l thu nMp. ehi phi ehua Ihl,fe hi~l1 phat sinh Ill"cac giao djeh 119ib(l dUllC 10\iira "hi l~p
bao eao Iili ehinh hqp nhk Uli ehua c1we hi~l1 philt sinh tU cae giao djch veri cac don vi nh~n dau IU h~ch lOan theo
phucmg phap van chu sO'hfru duqc trir "hoi khoim dAu III lien quan dJn Iqi iL:hcua I~P doan trong cae dlJrl vi I1h~n
dAu IU.
chua thl,fc hi~n phil! sinh tu cac giao dich noi b(l dul,J"cIO;.lira Irlr khi gia v6n khong Ih~ dm,lc thu h6i.
Lo
eli." fhl/Xc" minh niJy f;} h(i phin h(lp Ihill/h eli<" 8J" dl' fiJi ,'hfnh.
TrmlJ! <,I
J
co
CONG TY
I'II,\N f)..\U Tlf VA PIIATTI{IF:~
v A cAe C()r\'C TV CO.\'
SACOM
Mau
s6 HOI).U:\III:'\
TlIUYET MINH BAo cAo TAl CHiNH HOP NHAT
~"
J
/lam
Dan \'i IInh. OJng !'if I .\'alll
2015
2. J\~u)'l:n l~e ghi nh~n cae khoan ti~n ,'it lUTing dUlIng ti~n:
Cae nghi~p 'IV kinh t~ phat sinh b~ng ngo{li t~ dUllC quy d6i ra dbng Vi~t Nam th~o t5' gia giao djeh thlle t~ tl,lithili
di~m phat sinh nghi~p 'IV. Tl,li thai di~m cubi nam de khmin ml,le ti~n I~ co gbe ngol,li t~ du(,1cquy d6i theo tY gia
binh quan lien ngan hang do Ngan hang Nh:'!nuoc Vi~t Nam eong bb 'lao ngay k~t thue nien do ke lOan.
Chenh l~eh IYgia thlle te phal sinh trong k5' va ehenh I~eh ty gia do danh gia I\li 56 du cae khoan ml,lCti~n t~ I{lithui
di~m cu6i ndm dU(,1ek~t chuyJn 'lao doanh thu ho~e chi phi tai ehinh trong nAm tal ehinh.
Cae khmin tuO'ng duong li~n Iii cac khoan d5u tu ng~n h;,m khong qua ba thang co kha nAng chu)-'~n dbl dJ dang
thallh tien va khong co nhieu rui ro trong chuy~n doi thanh tien ke tv ngay rnua khmin dAu tv do tl)l thoi di~ll1 b,io
cao.
3. Nl:u)en de ghi nh~n cae khoan phai lhu Ihu'O"ng ml,li \a phai Ihu klllie:
Cae khoim phai thu khaeh hang. khoan Ira truae eho ngvoi b(m va de khoan phal thu khae till thoi diem bao eao.
,
neu:
• C6 thoi h{ln thu h6i ho~c thanh toan duoi I nam (ho~c lrong mot ehu k5' san xuAt kinh doanh) dvl,l'c phiin IOlli 13 lai
san ng~n han.
- C6 thoi han Ihu hbi ho~e thanh lOan tren I nam (ho~e tren ffil)1ehu ")' san xuat kinh doanh) dul,l'c phan IO\lilil fai
san dili h;,m.
~. Nguyen tic I!hi nh~n hang Ion kho:
Hang tbn kho dUl,l'etinh theo gia g6c. Tru6ng hQ'Pgia trj thu:ln c6 Ih~ thvc hi~n duge IhAp han giil g6c thi pha.i tlnh
Ih~o gill:tri thuAn e6 th~ tht,rc hi~n dlrQc. Gia gbc hang 16n kho bao g6m chi phi mua. chi phi eh~ bi~n va cae chi phi
lien quan Irt,rc li~p khac phat sinh dJ co dlJ(le hang t6n kho 0 dia diem va tr\lng thili hi~n tl)i.
Gia tri hang tbn "ho dvl,l'c xue dinh theo phlrcmg philp binh quan gia quy~n.
Hang t6n kho dul,l'c h\lch tmin th~o phuong phap kc khai thuemg xuyen.
Dt,r ph6ng giiull gi::ihimg fbn kIlO dV~JCI~p vao thOi di~m cu6i nAm Iii sa chenh I~ch gifra giii g6c cua hiing ltm kho
IOn h(TIlgia trj thuAn co th~ th\Ie hi~n dul,Jc Clla chung.
5. N~uyen I~C ghi nh~n \'01 kh5u hao tai siin c8 djnh (TSCD):
Hi san ef, djnh hUll hinh. tai san c6 djnh vo hinh dul,l'c ghl nh~n theo gia gt.k Trong qua trinh sir dvng. lai san e6
djnh hihJ hinh. lai sim eb djnh '10 hinh dU(l"cghi nh~n theo nguyen gia. hao mon luy k~ va gia tri con l<,Ii.
KhAu hao dU(,1efrich theo phuong phap du6ng th~ng. Thai gian khfiu hao dtrqe troe tinh nhv sau:
Nhii xua/lg. n,if kMnlrlic
U5• 50 /Ia",
Jf~r mdc. rhiJI bi
05 - 15 mim
Phlta!lg ti~JlI't.i/l wi
0-1 • 10 !lam
ThiJt b; van phimg
03 • 05 n,}",
6. Ngu)'cn t3c ghi nh~n ni kh1u hall b:h tlc)ng san (11u tlr:
Boil dong san d:lu tu dU(,1eth~ hi~lIlheo nguyen gia baa g6m ca cac chi phi giao dieh lien quan tlir di gi:i Irj hao mon
lUyk~.
C6ng ty dlmg trieh khAu hao eho bAt dong sim d.1u IV tu nam 2008 theo bien bim ki~m toan nha mrae \.\IiCvc thu~
tinh 06ng Nai ngay 26 Ih:ing 08 n3m 2008.
Ok IlIu.nfi millll n;iy /;i l>r,i,,11;11 lI,fl' (/Iillln"'f<'
a,f" ,if"
fiii dlfnn.
Trilll;; /I)
c6~G TV CO I'IIA:"I nAu TV' vA I'IIATTH.ltI'"
vA cAe C01'lG TY CON
SACOM
:\lAu s3 B IN-D,'I":'\!
THUVET MINH BAO CAO TAl ClIiNH HQI' NHAT
Dan vi link Wng J'ifl ,II/am
Qu.v J lUI'" 20 I j
7. Ngu)en I~C ~hi nh~n \a \'l'in hoa cae khuan dli phi khac:
Cac chi phi ptwc V\! cho hO{l1dQng diu III xiiy dl,fllg cO' bim, cai t<,lO,nung cAp TSCO Irong ky dU'Qcv6n hoa vao
TSCD dang dul,lc dAu III hoac cili 1\10nang dp d6.
cac chi phi mi INOC lien quan d~n chi phi slm xuAI kinh doanh n[un lai chinh hi~n l<,Iidlf(}'Cghi nh{in hi chi phi Ira
tmac ng~n h<;tnva du(}'c linh vao chi phi san xuAIkinh doanh [rong nam lai chinh.
Vi.:c Iinh va phiin b6 chi phi tra Inruc dai h;m vao chi phi san xuftl kinh doanh tirng ky hOO;lCh
lOan duvc can Clr vao
[inh chAI, muc d{l ILmg IOO;li
chi phi d~ chQn phlfcmg phap va tieu thlrc phan b6 hgp Iy.
8. Ngu)en I~c 2hi nh~n cae khoan d~u lu' t:\i chinh:
Khoan dAu Ill' vao cong Iy con, cong ty lien k~t du(}'c k~ tOlln [heo phuong phap gia g6c. L(}'inhu~n [huAn dUllc chia
IU cong Iy con, cong Iy lien k~1 phill sinh SlIUngay dau Ill' dUllCghi nh*n vaa Bao cao K~t qua hO\lt dQng.kinh doanh.
Ciie khoim dllllC chia khae (ngoai I(}'inhu*n Ihuan) dUllC coi Iii.phAn [hu hAi cac khoan dflu tlf va dU'Q'cghi nh*n la
khoan giarn
gili g& dau Iu.
1m
cae kho8n dAu ILl"chung khoan. cac khoan dau Ill' khac t<;tiIheri diem bao cao. n~u:
_ C6 thoi h<;ln[hu hbi ho~l,: dan h;m khong qua 3 thfmg k~ Ill"ngay mua chlrng khmin do duQ'c coi hi "tlfO'ng l1u(Jllg
tien";
- Co thoi h<;tnIhu h6i v6n dlfai I nrim hof)c trong 1 chu ky kinh doanh duqc phan IO<;li
hi tai san ng~n h<;ln;
• Co th(yi hO;lllthu hAi v6n Iren 1 nAm ho~c htJII 1 chu ky kinh doanh dLrqc phan lo<;tila tai san dai hIm.
D\! phong giam gia d~u IU du(}'c l~p vao thoi di~m cu6i nam Iii s6 chenh l~ch gilia gia g& ClLacae khoan d5u 1lfduQ'c
h~ch loan tren s6 k~ 10<'101611hOIl gia Irj Ihi IN
Chi phi di vay dul,Tcghi Ilh~n vao chi phi san xuAt. kinh uoanh lrong nam khi phal sinh, [rlr chi phi di vay lien quan
lr\!C ti~p d~n vi~c d~u III xay dl,rng ho;1c san xuat tai san da dang du(}'c tinh vao gia trj ClLal:'Iisan d6 (dllQC v6n hoa)
khi co dLicac di~u ki~n quy dinh trong Chu~n IllI,fCK~ toan Vi~t Naill s6 16 "Chi phi di \'ay".
Chi phi di vay lien quan Irl,fCtibp d~n vi~c dAu Ill' xay dl,fl1gho~e san xua[ tai sim dO'dang duQ'c tlnh vao gil\.tri cua
tai san do (du(}'c vim hoa), bao gam cac khoan lili ti~n vay. phall b6 cae khoan chi~1 khau ho~c phl,l tn)i khi phal hanh
trai phi~u, de khoan chi phi ph\! phat sinh lien quan tai qua trinh lam thiJ II,lCvay.
10, NgU)fn dc ghi nh~n cac khoan phai Ira thu'on2 1lI:.1i\a ph;ii Ini khac:
Cac khmin ph.ir.itm nguoi ban. phai tra Ii.hac, khoan vay to;litheri di~l1Ibao do, n~u:
- C6 theri Iwn thanh Imin dual 1 !lam (ho:)c trong mQI chu kS:san xuat kinh doanh) duqc phan lo\\i hi 1ll,Jng~n hiln;
• C6 thoi h<;lnIhanh toan Iren 1 n~m (ho~e Iren lllQtchu ky sail xuat kinh doanh) dlt(}'Cphall 10\li la nQ'dili h\ln;
- Tai san Ihua cho xu ly duQ'c phan 10\\i la!lQ' ngnn h\\n;
- Thue Ihu nh~p hoan l\li dUllC phfin lo\li la nl,Jdai hiln.
NJ!;uyen dc ~hi nh~n chi phi phai Ira, trich tmo'c chi phi slta chlm llyn. chi phi bao hiinh san ph~lIl, trich
II. dlf Ilhong In;)" dp mAl \'ifC lam:
(jU)
Cae khoiln chi phi [hl,fc I~ chua phat sinh nhung duQ'c trlch Inroe vao chi phi san xu:1t. kinh doanh trong ky d~ dam
bao khi chi phi phal sinh thvc tJ khong gay dQt bi~1lcho chi phi san xuat kinh doanh trcn co so dam bao nguyen tac
phu hqp giO'a doanh Ihtl va chi phi. Khi cae chi phi do phal sinh, neu co chenh l~ch voi s6 d1itrlch, ke tmin th~n hanh
ghi bb sung ho~c ghi giilm chi phi luong ung v6i ph~n chenh I~ch.
LQ"1nhu:;in sau lhu~ Ihu nh~p doanh nghi~p sau khi dUllC HQi d6ng qUlm trj phe duy~t du"l,lc[rich cac quy theo Oi~u
t~Cong Iy va cac quy dinh phap ly hi~n hanh, se phiin chia cho de ben dl,la tren I)' I~ v6n g6p.
elf Ihuyminh nJy I;; f>(i p/ljn hl'l' Ih;inh <'Ii.' B.;o <-J"
wi ,-hinh.
Tr,w~ f 1
~
\
CO:"r\G TY CO 1'11,\l'I O'\U TU' VA 1'11,\T TH.ltN
V A CAC C01"\G TV CON
SACOI\I
:\1~u s61l1l'J-n~/lIJ,"
THUYET MINH BAa cAa TAl CHiNH HQI' NHAT
Dan vi rink DJlIg /'ier "'am
Qu,\~3 /lam ]0/5
12. Nguyen l~c ~hi nh~n
,.flO
chu
Ngu)'en !:ie ghi nh*n
,An
dAu hrcua
Sir
hfru:
chu s« hiTu:
V6n dAu tu cua ehLiso hfru dUIlCghi nh~n theu
sA ,,6n thve gop eLiaehLiso huu.
TMng dlI ,,6n c6 phdn dul,l'c ghi nh~n theo s6 chenh I~eh IOn non giua gia thve t~ phat hanh va m~nh gia ,6 phi~u
khi ptl1ithanh eo phi~u IAnd5u. phat hiltlh b6 sung ho~c tai phat himh c6 phi~u quy.
C6 ttIe phili Ira cho cac eo dong dUIlCghi nh~n la khoan phai tra lrong Bang Can dbi k~ tmin cua Cong ty sau khi co
thong bao chia eo tifC ClHl H{li d6ng quan Irj cong ty.
nhu~n sau Ihu~ thu nh~p doanh nghi~p sau khi duQ'c 1-1Qi116ngquan trj phe: duy~t dUlle trich cae quy theo oibu
I~ Cong ty va eac quy djnh phap I)' hi~n hanh. se phan chia cho cae ben dva tren (y I~ vtm gop.
LQ'j
13. Ngu)'en t~c
"a 11Iuro'nJ:::Ilhap
ghi oh*1I ()u.lnh thu:
Ngu)'en t~c ,'a plllfO"ng phap ghi nh~n do.mh thu ban hang:
Doanh tim ban hang dLrQ'cghi nh~n khi dong thai thoa man cae di~\1 ki~n sau:
• PhAn Ion nii ro va Ill; ich g~n li~n vlll quy~n so hiJ"usim pham. himg hoa d11duQ'c chuyen giao cho ngual mua:
_COllg ty khong con nam giiJ"quy~n quan Iy hilllg hoa nhu la nguai SIThuu ho~c quy~n kiem SOllthimg hoa;
- Doanh thu duQ'c .xac djnh tuong dbi chac chan;
,"
- Xac djnh dlIQ'Cehi phi lien quan d~n giao dich ball hang.
Ngu)-i-n I~C ni plllwng pilar ghi nh@n doanh thu fung cap djdt '\I:
Doanh thu cung dp djch vl,l dugc ghi nh~n khi k~t qua elm gino dich do Mile xac dillh m{lt cach \lang tin c3y.
Tnnmg hqp vi~c cung dp djch VJ,l lien quan d~n nhibu ky Ihi doanh thu dUllC ghi nh~n trang ky Iheo k~t qua phAn
eong vi~c da hoan thanh vao ngay I~p Bang Can dbi k~ loan eim ky do. K~t qua cLiagiao dieh cung dp djch V\I dU(fc
xac djnh khi thoa man dc dl~u ki~n sau:
• Doanh t!lu dLfQ'Cxae djn!l tLfong dbi chac chan;
_ Co khn nang thu dLfQ'C19i ich kinh t~ tLrgiao dich cung cap djch V\Ido;
• Xlie dinh dUllc phan cong vi~c dil hoan thanh vao ngay I~p Bang Can dbi k~ lOan:
de hoim thimh giao dich cung cap dich vv do.
PhAll cong vi~c cung dp djch V\ldii hoan Ihanh duQ'c xac dinh theo plurong pllap danh gia cong vi~c hoan Ihanh.
N~u)i-n t~c 'a phuo'ng pilar ghi nh~n doanh Ihu hOl}.tII(jng lai chinh:
Doallh thu phat sinh tLrlibn Iili. libn ban quybn. c6 (tIc. Illi nhu~ll duQ'c chia va cac khoan doanh thu hO\lt dQng Iili
chinh khac dUIlCghl nh~n khi thoa man d6ng thai hai di~u ki~n sau:
• Co khil nang thu dU\lc 19'i!eh kinh t~ Ill' giao dich do:
- Doanh thu du9'c xac dinh lUong dbi ch~c chan.
ell ttIC, lQ'inhu;in du9'c chia dul,-lcghl nh~n khi C6ng Iy dUllc quybn nh{in c6 tuc hu{lc du9'c quybn nh;in 19'inhu~n tu
vi~c gop vbn.
Ok thu.~~immh mix II) hr.;phd" h(tp flul"h de 8<1" do fJi ,'hf"h.
1
~
_ C6ng ty dil Ihu dugc hO:(Lcs~ thu dUIlCIQ'iich kinh t~ tu giao dich bim hang;
• Xac dinh du9'c chi phi pilat sinh cho giao dich va chi phi
~
TroJflp 11
CONG TV CO I>II:\~ Il:\U TV'VA I'IIA:r TH.IF:l'i SAC
THUVET MINH !lAO cAo
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D{mR I'iii Nam
phu"O"Rgphap ghi nh~n chi phi lhu~ TNUN hifn hanh. chi I,hi thui TNDJ'i hoan Il;li:
Chi phi (hu~ thu nh~p hi~n himh dtr(Jc xae dinh (rCn cO' sa Ihu nh~p chju IhuJ va Ihue smil thw? TNDN (rong. nlim
hi~n hanh.
Chi phi thu~ thu nh~p hoan l\Ii dUQ"cxac djnh (ren co so s6 chenh I~ch Will Ihoi dU(Jc kh
V. TItONG TIN 06 SUNG CliO CAC KUOAN
(~1111
01101121115
J01tl9/20 15
Ti~n 1l1~1
ky h(ln dm'ri 3 (hang)
C{ing
337.185.931
22.696.329.867
17.153.805.611
254.793.000
25.784.974.101
90.779.150.395
40.187.321 A09
116.!i18.917A96
1
2. Cae khoiin (J~u ltl' rai chinh
a) Chung khmin kinh doanh
T6ng gia tri c6 phi~u
- Cry CP CK phd WALL (II/55)
• Oy CP Phd" Ldll Nung Chay VillI Die'" (I'AF)
b) D~u tu gop vim don
I~ch
Ml,JC T1~i;\lH uA Y T1tO:"iG BANG CAN nOI KE: TOAN.
1. Ti~n '3 cae khoiln hro'n~ taro'llg ti~n
Ti~n gui ligan himg
Cae khoan IO'ong duong ti~n (ti~n gai
s6 chenh
30/09/2015
01101/2015
12.281.360.000
/U.5/9.000.000
1.762.360.000
20. ()OO. O(){). OO()
vi khac
21.762.360.000
/.762.360.000
01/1l1l2UI5
311111912015
o~u ttr 'laO cong ty con
oau
(tf
274.513.728.589
114.382.114.646
5.221.826.204
20.491.349.102
134.418.438.637
vao cong ty lien kSI. lien doanh
Cty LD TaiHan-Sacom
elY CP Sam Phti
CIY CP Sam Cu6ng
C(y CP BOS Hi~p Phil
D~u Iu gop
vbn vao don vi kh:1c
Cty CP Du 1ieh Buu Oj~n
Oy XL & DV Khanh Hoa
Cly CP Alphanam
ely CP MOlllOl3
ely TNHH TMng Long
O~u to' khac
c) DV phOng d.iu IU
Chi chli: (V IIj qu)'t!n bitu qU.Wfl {Mi \'oi cae Cong ty
33.778.994.217
3.000.0110.000
34.425.814.944
7.243.518.147
13.500.000.000
9.630.635.500
404.840.570
7.243.518.147
13.500.000.000
9.630.635.500
438.113.297
( 17.205.349.563)
CO".
Cit" th/l_~t'/ minh nJy JJ bf,; phJn h~lp th,lnh .-.it' 8;(0 nIo wi ~'hinh,
268.473.387.392
111.379.793.927
5.462.394.109
15.179.705.774
136.451.493.582
lien doonh, lien kffllucmg
1£1l}?
3.000.000.000
613.548.000
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Qu.i' 3 lIam 20/5
Dan
vi finh:
D&I11>:l'i~1 N(Jm
4. I'hai Ihu khac
3UflI9121115
135.200.000
2.635.475.701
Ng~nhi\n
Ky CllVC. ky quS'
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4.591.540.086
Phii.ithu li~n nQp cho quy~n mua c6 phieu SMT
4.591.540.086
Phai thu khac
30/119/21115
Dai h\ln
Ky ClfQ"C.ky quy
110.105.000.000
30/ll9/20 15
Hi san (hh~ueho xli 19
Hang t6n kho
30109/2015
7. Hang tAn kho
242.136.763.842
5.Q04.829.Q30
89.634.80Q.839
I33.478.9..t6.66..t
Nguyen li~u. V~I li?u
Cong
C~.
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Chi phi san ..••uAt. kinh doanh do dang
Thanh phArn
Hang hoa
Hang glii di
534.329.544.635
352.407.795
(2.761.953.228)
1,003.075.349.477
ban
01,1"phOllg hang Ibn kho
Gia Il"j Ihu5n hang 16n kho
311/U9l2U15
8. Hi san dO-dang dai htl n
Chi phi san xuk kinh doanh do dang dai hl.ln
Dv an dIn h{l Hoang Anh RiverView
4..t5 .697. 942.53Q
Xay dl,lllg co ban dO'dang
Mua sAm
Xay dl,lllg co ban
Chi phi rnua ca.n h{l dl,l" an Giai Vi?\
Chi phi dv an day di~n Ilr
Chi phi dV an cap quang
Chi phi cac dl,! an san xuAt khac
Dv fm reSOl1Dil L~t
Dvan NhCJl1 Tritch
011 all Utlg Van Khiem
Dl,ran Khu Dan Clf Sinh ThAng
DI,I"an Nguyen Hong
Chi phi xay dl,l"ngToa nhit van phong Di~n Bi~n PhLi
9. T:lng. giiiml;\i san C(~djnh hfru hinh l\l'llllnln~
746.382.146
444.951.560.393
250. [57.834
5.088.949.429
7.831 A33.040
971.525.625
276.217.507.303
54.357.453.703
51.571.921.777
2.Q76.000.000
42.048.074.682
3.638.537.000
0110112015
197.000.000
1.552.911.310
6.101.687.710
3.005.100.000
3.096.587.710
Ol/lll12Ul5
110.000.000.000
Ol/1l1f2015
8.335.248
OI/lll/lOI:"
285.595.871.026
3,888.778.338
92.822.851 A..t4
133.945.306A27
6.710.972.717
256.043.Q 13
(7.399.163.896)
515.820.659,969
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196.5Q3.026.2Q3
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955.611.15ol.086
333.331.475.952
10.].J4.669.9M
1.628.856.327
506.656.925.780
53.561.276.263
48.487.949.800
1.600.000.000
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67. 13.U90.655
2.255.131.200
213.180.UOO
69.602.701.855
sit dlr cuBi l..) (3010'1l201~)
67.134.390.655
2.255.131.200
213.180.000
69.602.701 JS55
9.887.469.883
31J5.668.6b4
Cia Irj hao mOil IU)' ki
sa thr d~u kj (30/U6/2UI5)
Kh~u hao trong ky
7.667.3UO.918
372.199.688
2.102.914.465
13.634.976
117.254.500
9.834.000
sli dlTcuai kJ (30109I2tlI5)
lUIJ9.501l.606
2.116.549.441
127.088.500
Gi:i Irj con 1:.li
sA dudAu kj (30/06/2015)
51J.467.089.737
152.216.735
95.925.5110
59.715.231.972
sA du' eu&i k,. (30/0'1l2UIS)
59.094.1'190.049
138.581.759
86.091.500
59.319.563.308
Khoiin flll,lC
Ngu)'cn gia
Nhs. cua ••..
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Quycn su dl,mg d~1
Ghim trong kj'
9.803.080.266
8.689.716.266
1.113.364.000
152.561.352.877
94$.896.254
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Chi phi day chuy~n car quang
Chi phi Ira Imoc dai h"m khac
18. Chi phi phai Ira
Ng&11h••
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Chi phi phai Ira CT Samland
Chi phi phi'li tra kh,k
Ok Ihll)<?-!minh /IIi)' IJ />(/ ph;jn h~lp Ih,inh •.•.i<' OJ" d(1liJi ,-hinh.
IO.H8.976520
9.635.612.520
1.113.364.000
945.896.254
-
142.462.895.058
10.098.457.819
13. Chi phi Ira tnn'tc
Ng&n h:;!n
C6ng CI,I. dVng C\l XU~Idung
Chi phi Ira tmoc ngAn h:;ll1IiMc
sA ('uAi kj'
(30/0912015)
162.364.433.143
151.152.611.324
11.21 1.82 UII 9
151.152.611.324
11.211.821.81 ()
Quy~n su dVng d~1
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162.364.433.143
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(30/06/2015)
10.283.138.547
151.615.456.623
141.516.99IUlO4
10.098.457.819
311/11912015
2.026.468.100
1.694.809.327
331.658.773
11.653.426.517
8.306.887.988
3.346.538.529
30/09/20 15
692.887.169
613.038.964
79.848.205
01fUI/21115
976.395.005
976.]95.005
13.623.927.218
9.581.015.862
770.900.005
3.272.011.351
UIIOI/2015
864.260.601
613.038.964
251.221.637
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17.701.096.08Q
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453.599.374
1.381.69lU24
3.370.992.395
12.325.539.19<)
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Cac khoan phili Ira. phili n(lp khac
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123.910.000
8.524.769.388
Phi bao lrl. baa hanh
Ph,ii tr3 khac
3.676.859.811
2.649.961.617
2.527.767.617
122.194.000
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25.
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01/0112015
10.961.662.077
211.384513
9.487.040
1.412.585.409
2.244.176.1 J3
7.084.028.982
123.910.000
6.403.538.138
556.580.844
4.151.985.232
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1.802.353.360.000
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1.307.984.320.000
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30/09/2015
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130.798.432
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DI7f1 \'i tinh: DjnR J 'ift ,.',lam
3 nam 20/5
VI. TUONG TIN 86 SUNG
OQN(; KINII DOANH.
ClIO cAc
KHOAN
J\tVC THiNH
I. Doanh thu han h.ing \'8 cung cAp dich \'1}
Doanh Ihu cung cdp thanh pham. hilllg hoa
Doanh thu cung cap dieh V\l
Doanh Ihu hQ'Pdong xliy dl,l"ng
Doanh 11m kinh doanh b~t dQng san d~u ht
Ci}ng
2. Cae khoan giam tru dOllnh Ihu
Hang ban bi Ira l\li
Chi phi Ihu~ TIOB
Ci}ng
3. DOllnh thu thuAn
Doanh
Doanh
Doanh
Doanh
Ihu
Ihu
lhu
thu
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han hang ,ill'ung
dp
thuAn Irao d6i san phAm, himg hoa
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lhuAn hQ'Pdl\ng xay dvng
thUi1nkinh doanh bAIdQng san dau III
Ci}ng
.•. Gia ,6nllling ban
Gia vbn eung cdp Ihanh pham, hang hoa
Gia vbn eua dich V\l dii cung cdp
Gia v6n xay dl,rng. xay I~p
Gia Iri con I\li. chi phi nhuqng ban. Ihanh I}' BDS d5u IU
C{ing
5. DOilnh thu hO\l1d{lng tili chinh
Uii tiJn gui. liJn eho yay
C6l1ie. lqi nhu~n dUllC chiao liIi ban c6 phi~ll
U,i chenh I~ch ly gia
Ci}ng
6. Chi phi lili chinh
Lili liJn vay
L6 do Ihanh Iy cae khoan dAu Iu lai chinh
Lo chenh
I~eh Iy gin
OIl phong giam gia chling khoan kinh doanh va Ilm that dalllU
Chi phi lai chinh khac
CQng
7. Thu nh~p khac
Thanh Ii'. nhuqng ban tai san
Cae khoan khflc
C(ing
Oil:Ihuyt'i flllnh flJy hi ~1phJn m/p IhJflh <'il,' 8;f" <'ilo I••i ~lIinh.
Ht'Y THONG
DAO
cAo
QU)' 03 nam 2015
635.385.738.237
11.486.953.663
2.016.456.000
KE:T QU.". HOt~T
QU) 03 /lam 2111"
269.468.453.596
10.461.393.060
2.429.054.545
11.557.511.755
6"8.889.1 ~7.I)OO
293.9 16A12. 956
QU)' 03 1Il1m2(115
8.372.-180
234.163.242
QU)' 03 nalll 2111"
60.743.675
250.167.366
2~2.535. 722
310.911.0"1
QU)' 03 nam 2015
635.377.365.757
11.252.790.421
QU)' 03 11;1111
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269.407.709.921
10.211.225.694
2.429.054.545
11.557.511.755
2.016.456.000
6"8.6~6.612.178
QU)' 03 113m 2015
577.009.753.918
7.368.264.729
2.125.092.222
293.605.501.915
QU)' 03 nam 201 .•
24].724.073.965
8.202.093.263
2.429.054.545
8.055.011.215
586.503.110.869
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695.379.504
408.416.420
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6.675.004.140
793.412.993
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2.931.915.273
18.762.081.526
(M2.998.867)
1.894.491.792
( 1.200.000.000)
3.948.948
1.406.988
15.588.l)06.780
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1.862.000.000
173.739.388
2.035.739.388
3.630.356.013
QU)' 03 nam 201 .•
51.768.355
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989.082.821
1.964.569.370
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Cae khoilll chi phi quan Iy doanh nghi~p phat sinh Irong k}'
10. Chi phi san \utll. killh doanh tiH'O )'iu cfi
Chi phi nguyen li~u. v~t li~u
Chi phi nhan c6ng
QU)'OJ nam 2015
7.996.712.879
10.057.708.491
QU) OJ nam 2014
QU)' OJ nam 2015
424.436.4 10.094
17.774.132.207
Quj-OJ niim 2014
215.477.250.170
19.575.061.547
10.777.413.067
19.218.545.830
6.615.162.706
Chi phi khAu hao tai sfm c6 djnh
Chi phi dich VI,l mua ngoai
Chi phi khac b~ng li~n
483.330.922
.183.330.922
2.953.652.191
C{lng
QU) 03 lIam 2UI.l
9.895.514.395
12.964.995.063
9.955.468.932
13.761.146.565
7.519.893.4-14
10
.178.821.663.904
266.288.820.658
II. Chi phi thui thu nh~p doanh IIghifp hj~1l hUnh
Quj' 03 n:lm 2015
Quj-OJ nam 2UI4
Chi phi thu: thu nh~p doanh nghi~r hi~n hanh
10.270.-128.-199
3.275.3-18.193
C{lllg
12. Lai co' ball Iren e& phi:u
LVi nhu~n ki fOlin suu Ihui thu nh~p doanh n~hi~p
Lq'i nhu~1I ho~e I~ phan h6 ehn di dong ~O"hfru e& phi~u pila thong.
C6 phi~u c6 dong dang luu himh binh quan trang
Lai Cit ban Iren e& phi~u
ky
QU)' 03 nam 2015
12.864.-11'8.1H7
12.8640488.187
180.235.336
83
H
Quj' 03 nalll 2014
6.409.7IU.51'5
6.409.710.585
130.798.432
"
VIII. NHONG TUONG TIN KuAc
I. Ciao djch \'6'i clie ben lien quan:
Trong kj', Con~ 1)- phat sinh cae ll~hifP \'I.' mua biin HYi di.e hi-n lien quan nhu' sau:
Sf!!liW
m
mlill
hemg
nell lien quan
C6ng Iy CP Oja 6c Sacorn
Cong ty TNHH Sucom. Chip Sang
C6ng ty CP Sacom - Tuy~n Lam
Mai qUlin h~
Cong ty COli
Cong ty con
Cong ty con
Giii lrj gi:IO dieh
537.094.394.500
229.999.999
477.840.277
5J7.802.234.776
C{lng
,vghife
l'jl
brill hiim:
U(ln lien quan
Cong ty CP Dia 6c
Sacom
J\1tai quan h~
Cong Iy con
Giii Irj giao dj'-'h
2.410.530.000
2.410530.000
Cqng
Cik Ihuyt'r minh n;Jy IJ h<,lph,in hdp 1h;lnh ('k OJ" do
-
'"
fa; ('hlilh.
Tr,mj! IX
••0
t.
~
01,'\G TV CO 1'11'\1'\ oAu Tl( VA 1'11,\ T THlt~
VA cAc CONG TV CON
THUYET MINH !lAO cAo
J
QII.\~
IIam
SACOi\1
sa U09-U:\III:'\
.'I~u
TAl CIIiNII II9P NIIAT
2015
Dun ~'i
t{nh: D611g J 'jrJt ;,.jam
f}~n n~a~ 30m912015,
Ok kitO/I"
cac khoiin dIU';1 thallh toan \t'ri cae hen li~n quail llhlf sau:
pll(;; IhllllJliO'ng
ma;
Bell Iiin quan
Cang ty CP Dja 6c Sacorn
Cong Iy TNHH Sacorn • Chip Sang
:H6i quan hf
30/0912015
448.544.737.474
Cang fy can
Cang fy con
589.777.777
.u9.13~.515.251
qlllg
Ok
J.Jtmilt pluii IJttl kiule
Bcn lien quan
Cang ty TNHH MTV Day Va Cap Sacom
Cang ty CP Dia Oc Sacorn
M&i quan hf
30/(J9/21115
Cong ty can
Cang ty con
10.056.800
5.588.722.067
5.598.77IU67
CQng
eli!' J.1Imill plttii
trl; kit4k
i\lt,i (Iuan hf
Cbng ty can
Brn liin quan
Cang I)' CP Dja Oc Sacorn
311/UI)I20 15
CQng
1
88.667.839.480
.(
88.667.839A80
r
~
2. Bau cao bQ ph~n
Bao cao bQ ph~n dLll;JCtdnh bay tho:o Hnh vl,tc kinh doallh va khu v\rc dja Iy. Bao do bQ ph~n chinh y~u la theo Hnh
vl,tc kinh doanh dl,fa tren co du 16 chlic va qUl'lll Iy n(li bQ va h~ lhbng Bao cao tai chrnh nQi bl,'lella Cang ty.
Kim ,'(rc dill If'
Toan bQ h0\11dQng kinh doanh clia C(jng ty chi dien ra Iren li'inh tho Vi~1Nam.
Li,,"
•-
I'Ve ki,,11 1l001ltit
Cbng ty co cae linh v\Fe kinh doanh chrnh sau:
• Ullh Vl,fCsim xuAt. mUll ban cac 10\11ca.P. V~I li~u vh~n thong va cac IU\1icap, v~t Ji~u dan dl,lng. bobin
• Linh VI,ICxay dl,Ing va kinh doanh bAt dQng san .
g6.
• Unh vl,Ie d~u lLIlal chinh.
Thong tin v~ kJt qua killh doanh ella b(l ph~n theo Hnh Vl,Iekinh doanh ella Cong ty cl,lth~ nhu sau:
Kj: miy
Doanh Ihu thu5n
Cap \a \~t liru \'i;n Xih dun" \a kinh
dOllnh b5t dQng san
thong
•
•
0
uau tlf (ai dlinh
khac
\a
CQlll!.
597.592.828.516
53.303.404.571
3.991.252.823
654.887.485.910
579.240.074.759
49.857.776.194
633.627.%3.431
256.671.055
4.530.112.478
19.21().018
LQ"i nhu*n tmac thuJ
15.475. [74.305
3.188.957.322
(558.078.673)
18.[06.052.954
Chi phi Ihu~ TNDN
LQ.i nhu~n sau thu~
4.505.996.002
10.969.178.303
1.146.785.152
2.0~2.1 72.170
(558.078.673)
5.652.781.154
12A53.271.800
Chi phi trl,IC ti~p
Cae chi phi plll'lll b6
2.877.579.452
Ok /hu),'i minh nJy Ii} I~jph;}" hdp lb.-h!It ,';i,. Rio ,'if" fiii .'hinh.
3.153.469.525
Tnm<: IY
--,
CONG TV COI'UAN UAU TU'VA PHAT TRltN SACO,\I
V A cAc CONG TV CON
l\I:\u
s6 B 09-D.'WIli'O
THUYET MINH BAo cAo TAl CHiNH H<.JI'NHAT
QUI:' 3 ntllll 2015
O(m vi tinh: vJng Vict ,Vam
3. Cong el:l hii ehinh
:l.
Quan 1,5"rui ro hii ehinh
Tong quan: Cae lo;,tirui ro lai ehinh ma Cong Iy phiii doi m~itdo vi~e Slr dl,mg cae eong e~ lai ehinh Iii:
- Rui ro Ifn dl,mg
• Rui ro Ihanh khoim
• Rui ro Ihi tWOng
b.
Rtii ro lin d ••.•
ng
Rui ro lin d~ng Iii rlli ro ma doi lac se khong Ih\te hi~n cae nghia v~ ella minh Iheo quy dinh cua mOl eong e~ tai
ehinh ho~e hgp d6ng khaeh hang. dl1n d~n Ion thAI v~ lai ehinh. Cong ty co rili ro lin d~ng tiI cae hO\lt d(mg
kinh doanh eua minh (chit y~u doi vof cae khoan phai thu khach hang) va tli ho;,tt dong laf ehlnh eua minh baa
g6m ea ti~n gt"tingan hang va cae cong ct..!t:'lichinh kM.c.
Ti€1I gIn IIgt;1I Izimg WI cue k1lOan tl(f/llg dmtng
'ii"
Ph~n 1\""1 li~n glri ngan hang cua Cong ty duqe glii t\li eae ngan hang IOn eo uy lin Ii Vi~t Nam. Cong Iy nh~n
thAy t11liedO t~p trung n:li ro lin dvng dt\i v6'i lic-llgui ngan hil.llglillhAp.
Plllji tlwlihtidl
1t/lIIg WI etic kl'll/;II pllti; ,1111A/uic
~
y
N
Vi~c quan Iy rui ro lin dl,lng khach hang elm Cong ty dl,rd tren eae ehinh saeh. thil tile va quy trinh kiJm SOalcua
Cong Iy e6 lien quan d~n vi~e quim Iy rui ro lin d~ng khach hang.
Cae khoan phlii thu khaeh hang ehLIa Ira thLIbng xuyen duqe Iheo d()i. Cae phun tith v~ kha n1'mgI~p dv phong
dUQ"ethve hi~n t\li ngay 13p bao cao Iren eo So'lung khaeh hang d6i voi eae khach hung 16n. Tren eo s6' nily.
Cong Iy khong e6 rui ro I~p trung v~ lin d\Jng.
c.
I
vim. Rui ro Ihanh khOUnella C6ng Iy phal sinh ehll y~u do khong llI(mg xu-ng lrung cae ky h;,tn ella lai san lai
ehinh va cae khoan phai In!.t;!lichinh.
C6ng Iy giam silt rili ro thanh khoan bang vi~e duy Iri ty 1~ti~n m~t vii cae khoan Iuong dLIong ti~n 6' mlic ma
Ban Giam doc eho 1<'1.
du d~ hJ trQ"lai chinh eho eae ho;,tl dong kinh doanh eua C6ng Iy va d~ giam Ihieu anh
hUOng cua nhOng Ihay ddi cae luAng li~n.
Vi~e quan Iy rili ro lin dl,mg khaeh hang cua Cong Iy dl,la Iren cae ehinh sach. Ihu Il,Ie\a quy Irinh ki~m Sl1aleua
Cong Iy eo lien quan den vi~e qUilll Iy rui ro lin d~ng khaeh h:\.ng.
Thong tin Ihoi h<.mdao h;,tneua nq phai Ira lai chfnh etla Cong Iy d\ra tren cae gia tri Ihanh loan chua ehiel khju
theo hl;1pd6ng nhLIsau:
TirOl "am
Tic 01 "am
CQIl~
tri)' :wfing
d~n liS nam
S8 cu8i kj 30/0912015
Cae khmin vay
Phili Ira nglflJi ban
Nguoi mua tra lien Iwoe
Chi phi phai tnt
Phai Ira khae
Ok thuyr?i mJllh WI)' IJ bl.;phJn h(lp Ih,lnh ..J," 8;f" ,"Ii" {Ji ,'hfnh.
956.33 1.721.844
678.594.436.690
256.235.078.292
2.415.336.435
692.887.169
18.393.983.258
105.847.131.805
1.0b2.178.H5J.b49
85.106.930.188
18,090.240.000
763.701.366.878
274.325.318.292
2.415.336.435
692.887.169
2.649.961.617
21.043.944.875
Triln/! 20
II
;
-
,
CONG TY CO PIIAN nAu TU' vA I'IIAT THIf:N SACO,'\I
VA cAe COI\G TY CON
;\lAu sa II OIJ-I>."Jlr"
THUYET MINH BAa cAa TAl ClliNII I1QI' NIIAT
QIII:'
J
lIalll
]()
Dan t'; tinh: Dimg "ift
/5
sA d~u
k)' 30/0612015
Cae khoan vay
615.527.lWIAXJ
IOlU39.248.049
466.567.185.920
78,197.022.817
18.090.240.000
544.764.208.737
136.002.945.958
18,357.765.326
864.260.60 I
4.151.985.232
15.977.907.910
117.912.705.958
18.357.765.326
864.260.601
Phai tra nguai ban
Nglfai mua tra ti~n truoc
Chi phi phai tra
Pha i trn kh,k
,'I/um
11.825.922.678
715.967.088.532
Cong ty cho r~ng muc d{l t~p (rung rui ro d6i voi vi~c tni nQ lli thAp, Cong ty 1:0 kha nang Ihanh lOan eae khoim
nq d~n hltn lit dong ti~n Ilr hOilt c:1ongkinh doanh va li~n thu lu cac tai san Iili ehinh dao IWI1,
d.
Hiii ro Ihi Iruil.ng
Rui ro thj truang hi nii ro rna gia lri hQ'P Iy ho(lc cae lu6ng li~n lrong tmlllg I,,"icua eong CI,Itai ehinh se bien
c:1ongtheo nhUng (hay doi eua ghi thi truOng, Rui ro thj truOng bao g6m J loi;li: Rtii ro ngo'.li l~, nii ro li'lisuat va
n'li ro v~ gia khiic.
H,i; ro "gO!';
,
t{i
Rui ro ngo'.li t~ Iii rui ro Imi.gia. lri hqp Iy ho~c cae lu{)ng ti~n trong luO'ng I\li clm cong C\IIili ehinh se bien dong
theo nhfrng lhay Joi cua I}' gia hbi dm\.i.
Cong ty quan Iy nii ro ngoi;li t~ bftng each xem xet lhj (TLranghi~n hanh va dl,fkien khi Cong ty l~p ke hO\leh eho
cac gino djeh trong tucmg lai b~ng ngo\li t~. Cong ty giam sat cac nii ro doi veri cac tai silll va ng phiii Ira tai
ehinh bAng ngo'ili I~,
H,;; ro1l1; .ulli,
Rui ro li'li suAt Iii rtli ro ma gil\. trj hgp Iy ho~e cae lu6ng ti~n trong luong lai ella mQI ding Cl,ltili chinh se bien
d{lng do thay doi liii sudt lhi truang. Rlli ro \'~ Ihay doi li'lisuAt thj truang eua Cong Iy chu y~u lien quan d~n cac
kho3n ti~n gui ngAn h\ln. cac khOlin vay.
Cong ty quan I}' nii TO hli sua! bang each theo doi eMt che tinh hinh thi IrU'Ongco lien quan d~ dc djnh ehinh
sach lili sudt hgp Iy co Il;richo cac m\le dieh quanly giui h(ln nii ro cua Cong Iy.
Cong Iy khong thl,fc hi~n phan tich d{l nh'.lYdoi vui li'iisuat vi rui ro do Ihay doi li'lisuAt t(ll ngay I~p bim caD Iii
khong dang k~ ho(lc nl,Jphili tn' tai chinh co li'lisudt cb dinh,
Hui ro
I';gil'
/;IlIk
Rui ro ve gia khae 1<\rui ro ma gia Irj hQ'P I}' ho{le Cat' luang ti~n lrong luang lai eua mOl cong CI,Ilai chinh sc
bien dong theo nhung thay doi eua gia lhj lmong ngoai thay doi cua [iii sual va ty giil hoi dmii,
Cae co phieu do eong Iy nAm gift co the bi anh huirng boi cac nii ro v~ gia trj luang lai cua co phi~u d5u lu.
Cong ty quan I}'nii ro ••.~ gia eb phieu bAng cach thiet I~p hl,lnmlrc ,tlu lu va da d\lng hoa danh mlJc dAu tu.
e.
Gili tri hQ"JIlj'
C6ng Iy chua xac djnh dul,JCgia tri hQ'P Iy cua Iili san tiii chinh va cong n\1 tiii chinh tl,lingay ketlhue ky ke toan
do thong tu 210/20091TT-BTC do 80 lai chinh ban hilllh ngay 06/1112009 cling nhu cac quy dinh hi~n hanh
chlfa co hUOng di1n cl,llhe v~ vi~c xae djnh gia tri hgp 1)' eua cac tai siln tai chinh va e6ng nl,Jlsi chinh. Thong
lu 21 0 cling yeu du ap dl,lng Chuan ml,fc baD do t.ii chinh Quoe t~ ve vi~c trinh bay bao CaDtili chinh va thu)'el
minh Ihong lin dbi veri cong CI,Itili chinh nhlfllg khong dun ra huong din tuang dUl1ng eho vi~ danh gia. ghi
nh~11cong CI,Itai chinh baD g6m ca ap d\lng gil\. trj hllP Iy. nh~lll phl! hgp veri Chuan rm,re bao cao lsi chinh
Qube teo
CIi.'lhuy<?( minh n:1)' IJ f><.;ph;;nh~/p lhiinh d<, 8liodo
IJi dlinh.
TrJng 11
,
~
~
-
~
CONr. TY cO PII"N f)"U TlJ' VA )')IAT TH.I.':N SACOJ\1
VA cAe CONG TY CON
1IC)1' NHA'r
THUYET MINH BAo cAo TAl clIiNH
Q.!i j
Mall sa U 09.IlNIIIN
Dan vi linh:
IUJm 2015
Dring
I"iff 'VOlT!
4. Thong lin \'~ hO~1dQng lien ly~
Trong nam t
(l,Ic.
5. Thong tin so sanh
Phan 10\101
li;tithong lin so sanh dAu ky
Tmo'c diiu chinh
Chi lieu
Chenh l~ch
Sau di~u ~hinh
Chung kho3n kinh doanh (MS 121)
21.762.360.000
21.762.]60.000
Oau III gop vim vao don vi khac (MS 253)
34.425.814.944
34.425.814.944
(56.188.174.944)
56.188.174.944
oAu III dil.ihlJn khac
DI,f phllng giam gia chlrng khoilll kinh
doanh (MS 121)
(9.'100.000.000)
(9.400.000.000)
Dl,l phOngd~u III t<'lichinh dil.ihIm (MS 254)
( 16.13Q.75].647)
( 16.1]9.753.647)
Phai thu ng~n h\ln khac (MS 136)
6.101.687.710
Tili san ng~n hlln khac (MS 155)
1.758.246.558
Hallgl6nkho(MS
719.812.850.158
141)
Chi phi sflll xu51. kinh doanh dO' dang dili
h<;ln(MS ~41)
Pha; In} cho nguoi b,in ng~n hiln (MS 311)
136.002.945.958
Phai In'!cho ngll<'Yjban dai h<;1n(MS 3] I)
Quy d~u III phallri~n (MS418)
104.381.746.794
Quy dl,fphong tAi chinh
Ly do
25.53Q.753.647
(25.539.753.647)
Dl,lphong giam gin d~u Illtai chinh dili h<;1n
1.758.246.558
7.859.9]4.268
(I. 758.246.558)
523.219.823.865
( 196.5Q].026.293)
196.593.026.293
196.593.026.293
117.912.705.958
(18.090.240.000)
18.090.240.000
18.090.240.000
155.554.181.016
51.172.434.222
51.172.434.222
(51.172.434.222)
phan IO\lil{l.i;phu hQ'PvCriCh~ dQ K~ loan doanh nghi~p ban hanh theo Thong tll
s6
200120 14rfT.BTC ngay
22/1212014 ella BQ tfUang UQ Hi chinh.
S() Ij~u so sanh con 11,11
Iii s6 li~u Iren Bao cao lai chinh hQ'p nhAI k~1 thue ngay 31/1212014 da dlrQ'c Cong Iy TNHH
Dich Vl,l'I'll v&nHi chinh K~ loan & Ki~m loan Naill Vi~1(AASeN) ki€m toano
K~ loan
Nglfo'j I~p
tnfl}'ng,
'1
~~
.::......-----Ngu)"~n Viln Tnrc'rng
Ng,u)":" Thanh Xuan
Ok Ihuyei mif/h n;ly hi bii ph,in h~'P IhJ"h .',i<' 8.i"
,'J"
f;li j'hif/h.
no Van Tr~c
rr.-III}; 11
~
~
,
J.,
,
CONG TY
co
I'IIAN IlAU TU' V..\ PilAT TRIF:N S"COl\l
vA.
cAe
c6:'1OG TV
;\Iiu
CON
s6 "fI'J .UNflIN
TIIUYET MINH BAO CAO TAl CHiNH HC)I' NHAT
Qlli' 3 mim
Dull vi ,inh' D(ing "iN Nam
20/5
9. H,i san ell djnh hfru hinh
Khllan m",e
Ngu~'in ~j;i
S6 dlt d~u kj' (30/0612015)
Mua trong
ky
D~u tu XDCB hoan Ihanh
Thanh ly. nhUl;mg ban
Giam khac
sA drr eu5i kj' (30/0912015)
Nh.il e.ra. \~t ki1n true
.05.923.852.-$17
1.370.792.520
109.323.892
(709.248.606)
(95.793.600)
l\Ia~'Imie, thiflb"!
Thiet bj \'an phong
3.399.721.-$52
142.900.000
491.265.-$14.031
163.950.000
78A79.861
(33.503.500)
Phllo'ngtifn \'~n tii
CQng
36.942.941.137
967.531.929.037
1.677.642.520
70.000.000
( 1.133.490.909)
257.803.753
( 1.876.2.n.015)
(95.793.600)
491.507.843.891
3.509.117.952
35.879.-$50.228
967.495.338.695
37.748.3811.1 18
3.250.131.628
(449.087.921)
305.296.639.198
7.375.241.872
3.053.150.570
71.072.390
(33.503.500)
15.297.245.959
839.000.654
(165.300.757)
36 I.395.4 15.845
11.535.446.544
40.549.H3.825
312.67U181.U70
3.090.719.-$60
15.970.945.856
372.282.970.211
21.645.695.178
19.90S.5114.372
6116.136.513.192
595.212.368.484
-lj6.598.lJ26.623
Cia trj hao mon lu} k~
S(~dlt (liu kj' (3010612015)
Khau hao Irong ky
Thanh I~'.nhUl;mgban
S6 dar eu6i kj' (Jll1tl9l20 15)
(647.892.178)
Cia trj con I~i
S6 dlt d~u kj' (301ll6l2015)
S5 dltcu6i kj' (30/0912015)
398.175.-$72.299
396.049.502.798
346.570.882
418.398.492
185.96N.774.N33
178.835.%2.822
Triwg .1.1
Co,' Ihl/.v'" minh n.ly IJ ht.jphin h,11'IhJnh <'ii, 8;1" .-.1" 1.1,,'hi"h
.••••••.
"'11
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