Báo cáo tài chính hợp nhất quý 4 năm 2015 - Công ty Cổ phần Sông Đà 2

Mdu

sO 02

cgNG HOA XA ngr cHU NGHIA VIET NAM
Oq. tap - TF do - H?"h P

TONG CONC TY SONG DA
Cdng ty Cd Phin Sdng Dh 2

soI[ cr/rcKr
"V/v: C6ng m Uao cdo tiri ch[nh 7uY
ndm 2015 - Bdo cdo hoP nhdt"

I

Hd nQi, ngdyA3 thdng 02 ndm 2016

Kinh g,hi: Uy ban Chring kho6n Nhir nu6c
ScY

1

.

T6n c6ng

ty

Giao dich Chrmg khoSn He NQi

: C6ng

ty

CO

phin 56$9 Dd 2

z.Mdchimg kho6n : SD2
3. Dia chi

try sd chinh: Kml0, duhng Nguy6n Tr6i, Hd D6ng, Ha Nqi

Fax :0433 828255
5. Nguoi thgc hiQn c6ng bO thOng tin: ong Trin Vin Trudng -

4. Dien

T6ng

tho4i

ft

: 04 33 510 542

di5c C6ng

Ph6

ty lir ngudi dugc.ry q.rydn c6ng b6 th6ng tin.

6. NQi dung cira thdng tin c6ng b6:
- B6o c6o tdi chinh qui 4 ndm 2015 - 86o c6o hqp

nh6t bao gdm'

BCDKT, BCKQKD, BCLCTT, TMBCTC.

-

C6ng vdn gi6i trinh chOnh 10ch lqi nhuan'

Dia chi website d6ng t6i todn b0 86o c6o tdi chinh: Songda2.com.vn
sg thQt vd hodn
chring t6i xin cam k6t c6c th6ng tin c6ng b6 tr6n d6y ld dung
b6'
todn chiu tr6ch nhiqm trudc ph6p 1u0t vA noi dung th6ng tin c6ng

7.

Noi nhQn:
- Nhu ftAn5,z'
- IDQT cdng tY (b/c6o)
- Luu;VP.

NGTIOT THTI. C HIEN CBTT
i(/Tronre e lnu

TfiNG TY

co pnA\
snruu s}l z

occ


cONc rY sONc o.q.
coNc rY co puAN soNc EA 2

CO.

TONG

NG HOA XA HOI CHU NGHIA VIET NAM
DQc lflP - Tr; do - H4nh Phtic

, tf7

SO:I1 CT/TCKT
"V/v: Gidi trinh kiit qud kinh doanh Qu! 4/2015,tdng

so

vdi citng k) ndm trudc tqi BCTC hqp nhdt "

Hd

Noi,

ngdyb thdng

02 ndm 2016

Kinh efri: Uy ban Chring khoin Nhh Nufc
SO giao dich Chrlng khodn Hn NQi
Li€n quan d6n b6o c6o tii chinh quy 04 nam 2015 - 86o c6o hqrp nh6t' C6ng ty
lgi nhu4n Quy a
Cd phAn S6ng Ed 2 xin gi6i trinh v6i quf So vC viQc doanh thu tdng,
ndm 2015 tdng hcrn 10 7o so vdi Quy al20l4 nhu sau:
cria cong
Doanh thu tdng: Trong Quy a ndm 201 5 c6c c6fig trinh thi cong xdy lhp
v€
ty nhu c6ng trinh dulng cao t6c Ed n6ng - Qu6ng Ngdi, c6ng trinh thriy dien B6n
dinh cric
(hqng m4c phdt sinh);c6ng trinh c6i tao vh n6ng c6p Qu6c LO 1A thi c6ng 6n
thuc hiQn
c6ng viQc co gi6 tri thuc hion 16n, c6ng t6c nghiQm thu thanh to6n dugc
luqng do
quyet tlg, rr*. c6ng fy da t4p trung vdo nghiQm thu thanh to6n phin kh6i
d6 c6ng t6c b6n
dang cria ndm trudc, cfing nhu phAn ttrOi luqng ph6t sinh' BOn canh
tri6n khai dAu" '
hdng t4i dU an Khu d6 thi HO Xuorrg Rdng tai Th6i Nguy6n vfin dugc

Lgi nhuan t6ng: Trong quy 412015 c6c h?ng mgc c6ng trinh ph6t sinh d€u ld c6c
nhirng biQn
cong trinh m6i c6ng t6c nghiQm thu, thu v6n thufln tiQn. c6ng ty dd c6
phSp tiOt giim chi phi ha gi|thdnh ldm tdng lgi nhufln'
Tr6n d6y ld m6t sd nguyen nhdn chinh d6n dtin c6c chi ti6u trong b6o c6o ktit
qu6 SXKD Quy 4 ndm 2015 doanh thu t5ng, lgi nhuQn tdng so v6i Quy 4 ndm20l4'

ty
cong ty c6 phan S6ng Ed 2 xin dugc b6o c6o d€ qqi Sd vd c6c quy C6 d6ng C6ng
dugc bi6t.

Xin trdn trqng chm on.l.

Ncri

-

nhin:

Nhu kinh

CONC TY CO PHAN SONC DA
K/TTdNG GIAM DdC

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Lru VP,TCKT

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cONG

rY cO

PHAN sdNc oA z
B60 c6o

Km 10, Dudng Nguy6n Trdi,
Ciudn Hd D6ne. Tharh Dh6 Hd Ndi

tii

chinh

bo.'p

nh6t

Nnm 2015

BANG

cANodr

xf

roAN HgP NHAr

Lfry kd ddn thdi tti6m 31 thdng 12 ndm 2015

M5

Thvy't

TAI SAN

so

lOO A. TAI

110 I.
111 1.

SAN NGAN HAN

01/01t201s

808,894,153,264

168,650,542,471

TiAn vir c6c khoin tucng tluong tidn

16,172,425,829

Ti€n

'7

l12 2.

CAc khodn

120 II.

Cdc khoin ddu tu

DAu tu

6,172,425,829

tii

chinh ngin h4n

VND

5t,447,862,200
42,44',1

,862,200

_

9,000,000,000

178,227,000

16,521,399,600

nrong duong tidn

l2l 1. Chlmg kho6n kinh doanh
122 2. DV phdtrg gidm gi6 chrtng khorin kinh doanh
123 3.

37|1z2ots
VND

minh

I ,188 ,77

4,090

(1,010,547,090)

13,188,774,090
(t0

;7 6'7 ,37 4

,490)

14,100,000,000

nim giir d6n ngdy drio han

130 III. C6c kho6n ph6i thu ngin h4n
131 1. Phai thu ngan h4n ctia kh6ch hang
132 2. Tra trudc cho ngudi ban ng6n han
136 6. Phai thu ngatt tt+n khac
137 7. Du phdng phdi thu ngin h4n kh6 ddi
139 8. Tdi s6n thiiiu chd xri lf

320,538,167,251

29t,598,384,220

5,306

203,545,151,401

247 ,187 ,17

l7,728,498,103

|

| ,45',7

,699 ,092

57,242,885,745

78,555,344,003

(1,637,s00,915)

(t,9s9,810,216)

t7,709,012

140 IV. Hhng t6n kho
141 l. Hang tdn kho
150 V. Tei sen ngin h4n khric
151 l. Chi phl tra trudc ng6n h4n
152 2. Thu6 gid tri gja tang duoc khau tru
153 3. Thuii vd c6c khoan kh6c phdi thu Nhd nudc

390,588,139,255

383,868,425,s73

390,588,139,255

383 ,868,425 ,s7 3

2t,416,593,929

2s,214,410,818

442,026,112

702,315,412

ll

16,014,47'7,085
13

2OO B. T.iI SAN DAI HAN

4,960,090,732
94,491,083,146

210 I. C6c kho6n phii thu dii h4n
216 7. Phdi thu ddi han kh6c
220 IL Tdi san c6 dlnh
221 1. Tdi san c6 dinh hiiu hinl
222 - Nguy1n gid
223 - Gi6 tri hao mdn lui lai
227 3. Tdi sin c6 Oiol uO trinft
228 - NguyOn gid
229 - Gid tri hao mdn lui kii
240 IV. Tdi sen d& dang dii h?n

l0

21

,',I 63 ,21t ,804
2,748,913,662

85,831,480,120

1,035,295,220

6,140,921,020

1,035,295,220

6,t40,921,020

64,665,255,354

5t,907 ,909 ,091

54

51,90'7 ,909,09',7

64 ,665 ,25

5 ,3

311,052,238,855

298,819,991,778

(246,386,983,501)

(246,%2,485,681)
3,569,219,111
Q,569,219,14

11,404,922,82;_

l. Chi phi san xu6t, kinh doanh dd dang ddi h4n
242 2. Chi phI xdy dpg co ban dd dang

t)

8,935,61t,471

241,

250 V. C'ic kho6n ddu tu tdi chinh dhi hqn
253 3. DAu tu g6p v6n vdo don vi kh6c
260 \T. Tiri sin ddi h4n ktr6c
261 l. Chi phi tr6 trudc ddi h4n
268 3. Tdi san ddi han khSc
269 4. Lqi th6 thuong m?i

11,404,922,822

,93

5

,641 ,47

1

13,482,020,020

11,370,020,020

,482,020 ,020

11,370,020,020

3,903,590,330

7,476,988,s12

3,903,590,330

5,421 ,097 ,603

13

11

8

2,055,890,909

270 T6NG CONG TAI SAN

____2
1

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cdNG rY cd PHAN soNG D;.
Km

2

B60 clio thi chfnh hqp nh6t
Ndm 2015

Dudng Nguy6n Tr6i,

10,

Thenl Dhd Hd N

BANG cAN
Lfif kii

oor

rf

roAN HqP NHAr

d6n thdi di6m 31 thdng 12 ndm 2015

(t h theo)
341U2015

0u01,201s

VND

VND

300 A. Ng PHAr rR..,i

690,233,830,913

641,3s5,320,445

310 I. Nq ngin h4n
311 1. Phai tra nguoi brin ngan h4n
312 2. Nguli mua tra tidn trudc ngAn han
313 3. Thu6 vd c6c khotu: phii nQp Nhd nudc
314 4. Phai tre nguoi lao dQng

521,179,251,794

5t9,181,'729,416

MA

thuy6t

NGUdN V6N

so

minh

13

123 ,119 ,',7 42,150

98

52,943,920,958

13 4

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20,472,564,714

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Jl5 5.

Lhr ptu phar tla ngan nAn

l4

12,77

319 9.

Phai tra ngin hen kltac

15

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320

10. Vay vir no thue lai

cb

inl ngin

321 11. Dq phdng phdi hd ng6n h4n
322 12. Qu! k-ben thuong. phuc lqi
330 II. Nq dni han
336 6. Doanh thu chua thuc hiQn ddi han
337 7. Phai tra dai han khric
338 8. Vay va ng thu€ Gi chinh ddi han
4OO

B. V6N

410 L
411 1.

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12

han

5

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220 ,205 ,589

(328,15

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16

V6n chri s0 hiru

440

|

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213,t51,406,097

213,126,102,146

213,151,406,097

213,t26,702,146

,360 ,000

144,235,360,000
141,23 5,360,000

-

chua phdn

1.2

,350 ,940 ,669

9

,291 ,2'7 5 ,551

2s,1.62,'t 06,261

phiii diin

cui5i k7 trubc

Lqi nhuQn sau thur! chua ph,in phi5i diin cu6i tq nay
Ngudn kinh phivh

,854
202,1t2,986,696

t22,173,5g1,02;

I44,23 5,360,000

413 3. Quydn chqn chuy6n ddi ffai phi6u
414 4. Vdn kh6c cria chrl sd htu
418 8. Qu! dAu tu ph6t triiin
421 | l. Lqi nbu4n sau thu6 chua pban ph6i
430 IL

23 ,820 ,205

,114 ,57 9 ,1 19

I 44 ,23 5

V6n dAu tu cria chri sd hau

Lqi nhudn sau thuti

19,876,s 10,888

122,r73,591,029

t 69

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4\2 2. Tl@ng du v6n c6 phdn

42I b -

)f, /({ I\)

169,114,579,119_

41lb

421a

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i7,080,567,690

i5

C6 phiilu phii thdng c6 quyin biiiu quy6t

411a

6

L1 ,97 6

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19,200,031,578

2,442,t84,642
24,623 ,t 7'l ,156

22,111,123,616

22,625,948,',?70

22,162,497,925

t7,230,657,718

(51,'371,309)

5,395,291,452

qui kh6c
903,38s,237,010

TOI\G CQNG NGUON VoN

lr

854,482,022,591

1U

'.::".

irl f

Hiu Hring

Phau Thi Chuy6n

Nguy6n

Nguoi lQp

Kit toan truong

Ven Menh
T6ns Giiim d6c

Hd Nli, nsAy 03 thdng 02 ndn 2016


co\c rY cO PIrAN soNG
Km

10.

DA 2

B:io cro

DudngNguyen Trai,

tii

chinh hgp nhat
IV nam 2015

BAO CAO TCT QUAHOATDQNGIilNII DOANH HQT NNAT
Qujt

ThuvAt
minh

M' CHITIETI
cip dlch vg

18

01

1.

Doanh thu b{n bing vA cung

a2

2.

Cac khoan giem tru doanh thu

10

3.

Doanh thu

l1

4.

Gi{ viin hAng bAD

20

5.

Lgi nhugn gop vi b,n hing vd cung c{p dich vg

6.
7.

Doani thu hoat dong tai chini

21

22

25

tdd

8.
9.

YA

cung cAp dich vq

Phin lai hoic

16

QuY

lien doanh.

Ii'n

30

11.

31

12. Thu nhap }Jl6c

32

13. Cbi phi khac

40

14. Lqi nhu4n khrc

186,333,968,209

689,438,276,s78

644,29t,s68,946

198Js5,333,975

165,9s4,109,863

604,656,312,462

560,270,928,1 69

2s,656,781 ,572

20,379,858,346

84,781,964,116

84,020,640,111

632,3tr,845

lgi nhuan k6 todn

,029,'7 40,',l 14

t ,834,0t'7 ,6',7 6

2,313 ,309 ,254

9,007,\68,279

5,026,252.93'/

23,092,104,905

18,922,669,393

7,t78,996,213

6,363.287,120

21,069,538,194

18,6A8,966,005

t3,9M.089 ,312
I,E99,038,269

thuii
hdni

5l

16. Chi phi thuii thu nhap doanh nghicp hien

52

1?. Chi phi thu6 rhu nnAp doanh nghiep boan lai

60

18. Lqi nhu4n sau thu6 thu nhap doanh nghiep

61
62

Lqi trhuan sau thu6 cia Cdng fY me
20. Lqi nhuAn sau tbu6 cia C6 ilOng kbddg kiam so{t

10

21. Lei co ben tren c6 Phi6u

4,879,284,061

1

43,701,399,876

5 ,992,904,24s
s0,416,639,709

-1,866,042,112

14,943,192,950

11,001,740,084
1,219,266,031

954,464,724
a-

r1 .294,923 ,5 |

30

1,082,3s6,539

1,759,680,851

449,51',7,352

581,206,411

1,085,236,601

1,300,163J78

495,1s0,128

611,444,230

3,199,201,641

-1,370,891,984

15,617,637,200

2,324,549,661

1,848,236,924

5,687,325,01l

| ,7 49 ,680,'7

rufc

r

l''t

Lqi nhuin thuin tn ho+t.lQDg kinh do'nh

15. T6ng

\'l\lD

3tn2nnl4

124,01?,121,541

1,438,803,ss7

10 Chi phi quan ry doanh ngliep

\.ND

644,291,568,946

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26

Lny kii diin

689 ,438,216,57 8

2l
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k6 d6n
31/12t2015

186333,968,209

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Lly

IV nIm 2015 Quf IV nnm 2014

224,012,121,541

z0

chini

Trong d6: Chi pht lai

23
21

Chi phi

tbuitr bdn hing

IV ndrn 2015

780,700,375
438,565,656
11,440,305,740
)

5,283,690,300

6,156,615,440

19.

874,6s1i980

1,956,620,9'79

9,930,3r2,189

(1,3s5,232rs12)

-1,800,005,539

-1,863,896,336

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Ha N6\ n4at 03 hang

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nan

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cdNG rY cO PHAx sONc oA z
Km

Trdi,
NOi

Bdo c6o tdi chinh hqp nh6t

Dudng Nguydn
Oudn Hd D6ne. ThAnh ph6 Hd
10,

Cho nam tdi chini k6t thric ngdy 3ll12l2015

BAo CAo LuI-l CHUYfN TIEN

TE,

HqP NHAT

Ndm 2015
(Theo phrong phrip girtn tidp)

M6

Thuy6t

CHI TIEU

I.
01 1.

Nim 2014

VND

VND

LTIU CHUY]EN TIt,N TIJ HOAT DONG KINH DOANH
chinh cho cdc khodn

I(h6u hao tdi san c6 dinh vd bdt d6trg san diu tu

13

ch6nh l€ch ti gid h6i .to6i do drinh gi6 l4i
cdc khodn mgc tiAn tC c6 g6c ngo?i te

2

16

05 - Lai, 16 tir hoat dong dAu tu
06 - Chi phi ldi vay
08 15 L{i nhuin fir ho(rt alqng kinh doanh t rfic tha!
, d,;i vdn ltru al1ng
09 - TAng, giem c6c khoan phdi thu
10 - Tang, gi6m hdng t6n kho
- Tlng. gidm cdc khodn phai ra (khdng kd lai \a)
II

13,2',7 t

,686,158
(220,s62,s44)

,160 ,648,449

(10 ,07

C6c khoan dg phdng

Lai,

10,678,981,352

15,617,637,200

Lqi nhufin trudc thud

6. Dilu

02 03 04 -

Nim 2015

minh

9

,136,7

6t)

27 5,97

,t28 ,57 I ,245

6,966

(2,262,218,34s)

(1,462,385,969)
t9,626,280,0',7 8

18,608,966,005

38,991,614,242

40,352,829,s92

(t s ,810 ,222,967)
(6 ,7 19 ,7 t3

(62,7 65

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2,628,77 4,866

,682)

(9,366,18't ,940)

(6

(3 ,073 ,t'7 4 ,363)

(3,832,013,465)

,24t ,129 ,441)

phai ha, thu.i thu nndp doanh nghi€p phdi nop)

12
13
14
l5
16
17
20

-

Tdng, gidm chi phi fia tru6c
Tdng, gidm chimg khoAn

kini

Ti6n ldi vay d6 tr6

(19,626,280,078)

Thu6 thu nhap doanh nghiQp dd n6p

(14,642,826,008)

Tidn thu kh6c tir hoat ttQng

(

kinh doanh

HOAT DONG EAU TU
Ti€n chi dd mua s6m. xd) dlrng tdi san c6 din} va
LT'U CHUYEN TIBN

18,608,966,005)

(

('7

,4ss,067,900)

I ,520 ,261 ,668

TiAn chi khric cho hoat dQng kintr doanh

Lnu chuydn tiin thudn tit hogt

II,
21 l.

12,000,000,000

doanh

(t,942,609,181)

l,988,390,000)

08,714,919,128)

(s7,863,s3 t,971)

(24,r90 ,47 9 ,597)

(29,

TTT

kliic
Tidn thu tlr thanl li, nluqng

13 0,5

08,084)

c6c tdi san dei h4n

22 2.

b6n tdi san cii alinh

103,000,000

1,443,272,72',7

vd c6c tdi s6n ddi h4n kh6c

23 3.

Tidn chi cho vay, mua c6c cdng

c1t

ng cria don vi

( 14,

100,000,000)

kh6c

24 4.

25 5.
26 6. TiCn thu hdi dAu tu g6p v6n vdo don vi kh6c
30 Lnu chuyin titn thuAn * hoqt d\ng.tdu tr
m LUI] CHUYEN TITN TUHOAT DONG TAI CHiNH
33 L Tien thu tu di vay
34 2. Ti€n trd ng giic vay
36 3. C6 tuc, lgi nhuan d6 trd cho chrl sd hiiu
40 tuu chuydn tiii thu n ir hogt d1ng tdi chinh

50

Luu chuy6n tidn thuAn trong nim

(60,000,000)

2,948,100,000
2,036 ,t l8 ,345

(8,707,206,870)
351,399,579,805
(287 ,562,261,3'18)
(1

1,690,628,800)

52,146,689,627
24,724,563,629

l0

6,000,000,000

14.100,000,000

Tidn thu hdi cho vay, brin l4i cdc c6ng cu ng crla
dsn vi kh6c
,I
Ti€n chi d6u ru gop v6n v?ro don vi khdc

(32,143,289,739)

357,384,390,017
(244,942,s86;7 s8)
(

1

9,200,000,000)

93,24r,803,2s9
3,234,981,549

I


CONG

Km

rY cO PH-iN soNG DA 2
860 c6o tiri chinh hqp nhat

Nguy6n Trdi,
Qudn Hd Ddng, Thanh ph6 Hd NOi
10, Dudng

Cho nam tdi chinh k 6,t th:r.c \si]y

3lll2/2015

nAo cAo LUtr cilrrfN TriN TE HgP mrar
Ndm 2015
(Theo pht ng phtip gidn tiap)

MA
so

Thuy6t
minh

ctrirIsu

Tiiin ve tuang ducrng tidn ddu nim
Tidn Yi tucng tluong tiAn cuSi

nim

Nim 2015

Nim 2014

VND

\,'l\D

51,447 ,862,200

48,212,880,651

76,172,425,829

51,447,862,200

'/'"^t1236 6 2-

C0NG TY

Phan Th! Chuy6n

Nguoi

lip

Hd NQi, ngqy

NguySn Hiru

Htng

K6 toan truong

Ph4m

Vin Mgnh

Tdng Girim d6c

I0 thdng 02 ndm 2016

ll


cdNG rY cO PHAx sdNc oA z

Trdi,
ouen He Ddnp. Thdnh oh5 Ha Ndi

Km

Brio cdo

10, Dudng Nguy6n

tii

chinh hgp nhit

Qui lv

nam 20

I5

THUyfT MINH sAo cAo rAI cHiNH HqP NHAr
Qui IV ndm 2015

1

, DAC DIEM HOAT DONG CUA DOANH NGHIEP

Hinh thric sd hiiu v6n
Cdng ty C6 phdn SOng Ed 2 dugc thdd lap vd ho?t dQng theo Giiy chung n-h{n ddng lgi doanh nghi6p cdp l6n
Oau ngay otlo:lzooO va aang tclr ttray d6i lan thft 9 ngiry 23101/2015 ma sil doanh nghiQp 0500236821 do Sd K6
hoach DAu tu Thddr ph6 Hd NOi c6p.

Trg s0 crla cong ty duorc dit tai: Km 10, Dudng Nguyen Trai, Quan Hd D6ng, Thani ph6 Ha Noi

ctiAu lQ cia COng ty theo ddng Ly ld 144.235.360.000 ddng, vi5n di6u l€ thUc g6p dtin ngdy 30 th6ng 06 ndm
2015Id,144.235.360.000 ddng; tuong duong14.423.fi6 c6 phdn, mQn{.gi6 mQt c6 ph6n ld 10.000 ddng.

V6n

Linh vuc kinh doanh
Linh vuc kinh doanh cia C6ng ty ld xay llp vd kinh doanl b6t dlng

san.

Nganh ngha kinh doanh

f

HoAt along

kinl doad

-

xay dgng cdng tdnh thriy diQn, nhiet diQn;

D6u

u

cria C6ng

ld:

Khai thric, ch6 bi6n vd mua b6n khoring san;

Thi c6ng cgc khoan nhdi, tl6ng dp coc;
doanh nhd, ddu tu cric du 6n vd nhd d, vdn phdng cho thu6, khu cdng nghiQp vd vfln tdi;

Kini

Sia chia co khl. d t6. xe mdy:
San xu6t, khai th6c vd

kinl

doanh vdt liQu xdy

dpg,

c6u kiQn b6 t6ng, bC t6ng thuong phAm, b€ t6ng nhua

n6ng;

-

Trulg tri

nOi thAt;

XuAt nh4p kh6u vat tu,

th.it bi phu tung co gi6i va c6ng nghiep xay dgng;

Xdy dlrng .luong day tai diQn, tram bi6n thii dien d6n 220V;
N?o vdt vd bOi dip mat bang ndn C6ng trbh, thi cong c6c lo4i m6ng C6ng trinh bing phuong phap khoan nd
min;
Xay dgng cdng trinh giao thdng: dudng bQ. sdn bal. bdn cdng:

-

X6y dfrng c6c C6ng

trini thriy

dien;

Xey dgng c6c Cdng trlnh cdng nghi€p, drin dung vd ha tang d6 th!.

Chu

k!

s6n xudt, kinh doanh th6ng thu'irng

Chu hy sdn xuat cia C6ng

t) liry thudc

vAo lLrng cdng trlnh cu thd

Cdu trric T$p cloin

-

T6ng s6 Cdng

+
+

56 luong Cdng ry con dugc hgp nh6t: 0l Cdng ty;
Khdng co C6ng ry con kldng duoc hgp nhiit.

t!

con:


cONG TY cO PHiN
Km

10,

sdttc oA

z

Brio c6o

Dudng Nguy6n Trdi,
Thdnh oh6 Hd

tii

chinh hgp nhdt

IV

ndm 2015

C6ng ty C6 cong ty con dugc hqp nhdt bdo crio tdi chinh tAi thdi di6m 3r/1212015

Noi thdnh
TCn cdng

ty

c6ng ry TNHH MTV C6ng trinh
Giao th6ng SOng Dd

.
2.1

cHt

EO vA

cHiNn sAcH

rt

vd
d0ng

T! lQ Tj

lQp

hoat

Thann
Hd

ph6
Noi

roAN An oqNc r4I

lgi

ich

lQ quydn
bidu quyrit

100.0%
CONG

Hoat d0ng kinh doanl

100.0% Thi c6ng,

chinh
dpt cric c6ng
trinh giao thong

16p

rY

. Ky k6 to6n, don vi tidn tp srl dgng trong k6 to6n

K'

k6 to6n ntun

cia C6ng ty bit ddu tu ngdy 0l/01 vdk6tthricvdongdy3l/12 hang nam.

Don vi ti€n t€ sri dung trong ghi ch6p k6 torin le ddng Viet Nam (VND).
. Chu6n

mu.

c vh Ctr6 o6 ti5 toen ap aqng

chii d6 kii toan dp dung
C6ng ty 6p dung Ch6 dO K6 totu doanh nghiQp ban hdnh theo Th6ng tu 200/2014ITT-BTC ngiry 22112/2014

B0 Tdi chinh.
Tuydn b6

cin

vi vidc turin rhi Chutin nqc ki roan vd Chi do ki roan

dln Chudn myc do Nha nLroc dd ban
C6c 86o c5o tiri chinh dugc lap vd trinl bdy theo dfng mqi quy clinh cna nmg chudn muc. thong tu hu6ng
din thUc hi€n ChuAn mqc vd ChiS dO k6 todn doanh nghiQp hiQn hdnh dang rip dung
COng fy da 6p dgng c6c ChuAn mqc k6 to6n ViCt Nam vd c6c vdn bdn hudng

hed.

. Thay d6i

trong c6c chinh srich k6 to6n vd thuy6t minh

Ngiry 22/1212014, B0 Tdi chinh rI5 ban hanh Th6ng tu 200/2014/TT-BTC huong dan Ch6 dd k6 toiin doanh
ngt'iep *'uy Ur6 euy6t dinh sd l5'2006/QD-BTC ngdy 20'01/2006. vi co hidu lgc cho ndm tiri chini b6r diu ru
hoAc sau ngay

0l thtug 0l

nam 2015.

Anl truong cfia ciic thay d6i chinh

din cta Thdng tv 200/20141TT-BTC duoc 6p dgng
tin so s6nh ren 860 c6o tdi chinh hgp nh6t d6i vdi ciic chi tiCu

sAch ki5 toiin theo huong

phi hOi t6. Cong ty da bO sung thuyi5t minh thOng
;6 su thay d6i gita Thdng ru 200/2014/TT-BTC vd Quy6t dinh 15/2006/QD-BTC, tai rhuy6t min}I s6 26.
2.4

. Co

sO

IAp 860 c6o

tii

chinh hgp nh6t

86o c6o tdi chinh hqp n1r6t durc trinh bdy theo nguy€n tic gi6 gtic.
Brio crio tdi chlnh hqp nl1At cria Cdng ty dugc l{p trdn co sd hqp nn6t B60 c6o tdi chinl riCng cia C6ng ty vd 860
c6o tari chini cia c6c c6ng ty con do Cdng ry kidm sodt {cdc cOng $ con) dugc ldp cho d6n nga} l0 thang 0b hang
ndm. ViQc ki6m so6t dAt dugc khi COng ty c6 khn nlng kiim soiit cAc chinh s6ch tdi chinh vd hoat dong cia cdc
c6ng ty nJrin cldu tu nhim thu dugc lgi ich tU hoat dQng cta c6c c6ng fy nay.
Brio c6o tdi chinh crla c6c c6ng ty con alu,,c lap cho cimg ndm tdi chinh voi 86o c6o tdi chinl cia COng ty, ap
durg c6c chinh srich k6 toen n1r6t quiin vdi c6c chinh s6ch k6 todn cta Cdng fy. Trong trudng hgp cAn thi6t, edo
ciio tdi chinh cta c6c cong ty con dugc di6u chini dii dam bAo tinh nh6t qu6n trong ciic chinh sech ki5 to6n dugc
6p dung tai Cdng ry vd c6c cdng ty con.
C6c s6 clu, thu nhap vd chi phl chri y6u, k6 cd c6c khodn ldi hay 16 chua thlrc hiQn ph6t sinh nr ciic giao dich nQi
bd tluqc loai tn) khi hqp nhat B60 c6o tdi chinh.

sot{c oA

cONG

rY cO

I(m

Dudng Nguy6n Trdi,

10,

PHAN

z

860 cdo

Thdnh ohd Hd NOi

. C6ng cg

tii

tii

chinh hqp nhat

IV ndm 2015

chinh

Ghi nhdn ban

diu

Tai san tdi chinh

Tdi san tdi chinh cria COng fy bao g6m tiAn vd cric khoan tucrng duong tidn, c6c khoan phai thu khach hang vd
phdi thu kh5c, c6c khodn cho vay, c6c khodn ddu tu ng6n han vd ddi han. Tai thdi di6m ghi nhdn ban dAu, tdi sin
lai
doq" x6c dlnh theo giri mua/chi phi ph6t hdnh c6ng c6c chi phl ph6t sinh khSc li€n quan tryc ti.ip d.in
"hinh ph6t hdni tdi san tai chinh d6.
viec mua,
Nq phai tra tei chinh

No phdi trd tdi chinh cria Cdng ty bao gdm c6c khodn vay, c5c khoan phdi trd ngudi brin vd phdi trd kh6c, chi phi
phdi tri. T4i thdi di€m ghi nhdn lAn ddu, cric khoan ng phdi tra tai chinl dugc xiic dinh theo gi6 phiit hdnl cong
cdc chi phi ph6t sinh li6n quan truc ti6p di5n vi€c ph6t hdnh no phdi tr6 tdi chintr cI6.

Gta trl sau ght nhQn Dan dau
HiCn tai chua c6 c6c quy dinh vd drinh gi6 l4i cdng cp tdi chinh slu ghi nhdn ban ddu.

. Tidn

vi

c6c

khoin tuong tluong ti6n

rii

Tidn bao gdm ti€n mit tai quy, tiAn grli ng6n hang khdng Ic! han, vdng tidn t€ sri dqng v6i cric chric ndng cdt
ioai vdng dugc ph6.n lo4i ld hdng t6n kho sri dqng vdi mqc dich ld nguy€n vdt lieu dd
gi6 tri kh6:ng bao gdm
sdn xudt siur

phin

"a"

hoac hang h6a dd ban.

C6c khoan tuong duong tidn ld cric kho6n ddu nr ngin h4n c6 thdi gian thu hdi kh6ng qui 03 th6ng kC tir ngey dAu
tu, c6 tinh thanh khoan cao, c6 kha ndng chuy6n d6i d6 darg thenh c6c luong tidn x6c dlnh vd khdng c6 nhiiu rui

ro trong chuy6n d6i thdnh tidn.
2.7

. Cdc khodn tlAu tu

1Ai

chinh

Chung khorin kinh doanh dugc ghi sii k6 todn theo gi6 gtic, bao gdm: Gid mua c6ng cdc chi phi mua tn6u c6) nhu
chi ptri mOi gidi, giao dich, cung cdp thdng tin, thu6, tq phi vd phi ng6n hdng. Gi6 gtlc cria chimg khodn kini
doanh dugc x6c dinh theo gi6 tri hgp ly cta c6c khoar thanl to6n tai thdi di6m giao dich ph6t sinh.
C6c kho6n dAu tu nim

giii d6n ngdy drio h4n bao g6m: Cdc khoAn tidn grii ngan hang c6 kj' han (bao gdm c6 cric

lo4i tin phi6u, ky pfri6uj, trrii phitiu, c6 phi6u uu cldi b€n ph6t hdnh bit buoc phai mua lai tai thoi di6m nhdt dinn
tong tuong lai vA ciic khodn cho vay nim git d6n ngdy cftio h4n v6i mqc dich thu ldi hdng k! vd c6c khodn diiu nr
nam

git

d6n ngdy cl6o han kh6c.

C6c khoan ddu

tu vdo

cAc c6ng ty con, cdng ty lien doanl lien kiit mua trong ky ben mua x6c dinh ngdy mua,

giii

phi khodn diu tu vd thuc hien thri tuc k6 to6n theo dug quy dinh cria Chudn mqc kti toiin "Hqp nhdt kinh doani"
;i,,Ddu tu vno cdng ty lien doantr li€n ktit". Trong Biio c6o tdi chinh hqp n}I6t c6c kho6Ln ddu tu vdo cdng ty li6n
k6t dugc kii to6n theo phuong ph6p vlin cht sd hau.

ci6 tri ghi s6 cria ciic khodn ddu tu vdo c6ng cp v6n cria don v! kh6c khdng c6 quyAn kitim so6t, ddng kidm sodt
no1c cO anl huong d6ng kd d6i vdi bCn dugc dAu nr dugc xric dinh theo gi6 giic nt5u ld dAu tu b6ng ti€n ho[c gid
d6nh gi6 14i ni5u ld cldu tu bdng tdi sdn phi tidn t€.

C6 ntc nhan Uang c6'phi6u chi thuc hiQn ghi nh4n s6 luqng cd phi6u duo;c nh4n, kh6ng ghi nhdn ung giri tri khodn
cldu tu vd doanh thu hoat dOng tai chinl

rY cO PHAN sONc oA z

cONG
Km

B60 crio tei chinh h9p nh6t

10, Dudng Nguy6n Trdi,

IV nam 2015

Thdnh oh6 Hd

Du phdng gi6m gi6 dAu tu dugc l{p vdo thoi di6m cuiii ky cg th6

-

tu du rc hach toiin tren

s6 k.5

sau:

l4p dU phdng ld sii chdnh lQch gita giri g6c
toiin l6n hon gi6 tri thi truong cria chfng tai thdi di€m 16p du

D6i vdi ciic khoer dAu tu chimg kho6n kinh doanh: c6r
cria c6c kho6n dAu

nlu

ct trich

phdng.

-

D6i v6i c6c kho6n ddu tu nim

git

clt5n

ngdy d6o han: c6r

ct

kha nAng thu hdi dC

lip

dlr phdng ph6i thu kh6

ddi theo quy dinl cria ph6P luit.
. C6c khoen nq phei thu
c6c khodn ph6i thu dugc theo d6i chi titit theo
y6u t6 khric theo nhu cAu qu6n lf cria C6ng ry.

k!

h4n ph6i thu, d6i tuqng phai thu, loai nguycn tc phai thu, vd cdc

t

ch lQp cho c6c khoin: ng ph6i thu qu6 h4n thanh to6n ghi trong hqp ddng
kht5 udc vay nq, cam k6t hqp ctdng ho{c cam k6t ng vd ng ph6i thu chua d6n h4n thanh to6n nhung
n"fria,
"i.
kh6 c6 kha nang thu hdii. Trong aI6, viec trich l6.p d1r phdng ng phdi thu quri han thanh toiin dugc cdn crl vdo thdi
gian trd ng g6c theo hqp cldng mua bdn ban ddu, kh6ng tinh cl6n vigc gfi han ng gita c6c ben Yd ng.phdi thu chua
giai thC, mat tich, bd
e,5n ttan tfruntl toiin nhung kh6ch ng d5 lam vdo tinl trarg ph6 sAn ho[c clang ldm tht tuc
D1r phdng ng ph6i thu kh6 ddi dugc

tr6n.

. Hdng tdn kho
g6c thi hdng
Hdng tdn kho dugc rinh theo gi6 g6c. Trudng hqp giri tri thuAn c6 th6 thuc hiQn dugc th6p hon giri
gdm
phi
mua,
chi phi ch6
chi
kho
bao
g6c
hang
tdn

,i^ fir" arq. ,i"1,heo gi6 trftluAi co th6 ttruc hi6" Auqc. ci6
tai.
thrii
hi€n
vd
trang
bi6n vd c6c chi phi li6nluan t4rc tiilp khric ph6t sidr d6 c6 dugc hdng tdn kho d dia di6m
Giri tri hdng t6n kho dugc x5c dinh theo phuong ph6p binh qudn gia quydn'
Hang tdn kho duo,'c h4ch to6n theo phuong phap kC khai thudng xuy€n'

phuong ph6p x6c clinh gi6 tri s6n pham dd dang: chi phl san xu6t kinh doanh dd dang dugc tap hqp theo tung
cuoi
c6ng trtnh chua hoan thdnh ho4c chua ghi n.tr6n doanh thu, tuong tng vdi kh6i luqng c6ng vi6c cdn dd dang

k'
Dg phdng ginm gi6 hdng ton kho ctugc l6p vdo thdi di6m cu6i lcj' ld s6 ch6nh l6ch gifia giri g6c c0a hang ton kho
lon hon gi6 tri thuan c6

tl6

thtrc hien duqc.

2.10 . Tdi sen c6 atlnh

Tdi sdn c6 dinh htu hinh, tdi sdn c6 dinh vd hidr dugc ghi nhan theo giii giic. Trong quri trinh sri dung, tai san co

ai"rr rr* rrrtrrr, ,ai ran c6 dinh vo hlnh dugc ghi nhQn theo nguycn gi6, hao mdn lu! k6 ve giri trj cdn 14i Kh6u hao
tlugc rich theo phuong phap duong thing
KhAu hao duoc trich theo phuong ph6p duong thing. Thoi gian kh6u hao duoc u6c tinh nhu sau:

-

25

Nhd cria, v|t ki€n tntc

10 -

ndm

Miiy m6c, thi6t bi

05 -

Phuong tien van tdi, tnryAn dAn

06 -

10 ndm
10 nam

Thii5t bi van phdng

03 -

05

n6m

cONG

rY cO PHAN sONc oA z
86o c6o

Km 10, Dudng Nguy6n Trdi,

chinh hqp nhAt

IV

Thdnh nh6 Hd

2.11 . Chi phi tre

tii

ndm 2015

tru6r

C6c chi phi tld ph6t sinh li€n quan diln k6t qui hoat dQng san xu6t kinh doanl cria nhidu kj, kti toiin
yaro chi phi tra trudc dC phan b6 ddn vdo ki5t qud hoat dong kinh doantl trong c6c lcj'kii to6n sau.

duo.

c hach

toAr

ViQc tinh vd ph6n b6 chi phi trd truoc ddi hqn vdo chi phi sdn xudt kinh doanh timg kj, hach to6n dugc can cu vdo

timg lo4i chi phi d6 chgn phuong ph6p vd ti€u thric phan b6 hqp ly. Chi phi trd trudc dugc phan
vdo chi phi san xu6t kinh doadl theo phuong ph6p atuong thing.

tltlh ch6t, mtc
b6 dAn

clQ

2.12 . Cdc khoin nq phei

tre

C6c khoan ng phai fi6 dugc theo ddi theo
kh6c theo nhu cAu quar ly cria C6ng ty.

2.13 . Vay vA trq phei

tri

k'

har phAi tra, d5i tuqng phai tla, lo4i nguy€n

tQ

ph6i trd vd c6c yi5u t6

thu€ tdi chinh

ci6 td khoan nq phii tr6 thu€ tdi chinh ld t6ng s6 tidn phdi trd clugc tintfbing gi6 tri hien t4i cta khoan thanl to6n
tidn thuC t6i thi6u hoac gi6 tri hqp ly cta tdi sdn thu€.
Ciic khodn vay vd no ph6i tri thu€ tdi chinh clu,,c theo ddi theo. tung d6i tugng cho vay, tirng khi5 udc vay ng vd
ky h?n phai fia cta c6c khoan vay, ng thu€ tdi chinh. Trudng hqp vay, ng bang ngo4i tp thi thuc hicn theo d6i chi
ti6t theo nguyen te.
2.14 . Chi phi tli vay
Chi phl di vay dugc ghi nhin vdo chi phi san xu6t, kinl doanh trong lc' khi phrit sinh, tru chi phi di vay li€n quan
dung ho4c sdn xudt tdi san dd dang duoc tinl vdo giA tri crla tdi sdn d6 (duoc vi5n
truciitip di5n viec ai, tu
^ayquy
dinh trong Chu6n mgc K6 toan ViCt Nam s6 tO "Chi phi di vay". Ngodi ra. d6i
ho6) khi c6 dri c6c di€u kiQn
voi khodn vay ri6ng phuc vu viqc xay dpg tdi s6n c6 ainh, bAt dOng tdn diu tu, l6i vay du. c v6n h6a k6 cd khi
thdi gian xray dung dudi 12 thdng.
2.15 . Chi phi ph6i tr6
Cdc khodn phdi trd cho hang h6a dich vlr tld nhf,n dugc tir ngudi bdn hoAc dd dugc cung cdp cho ngrdi mua trong
k! brio c6o nhrmg thqc tii chua chi fia vd cric khodn phdi trd kh6c nhu tidn luong nghi phdp, chi phi trong thdi gian
ngimg sdn xu6t theo mira, vg, chi phi ldi ti6n vay phdi trd... dugc ghi nh4n vdo chi phi sdn xuit. kinh doanh c0a lcj,

b5o c6o.

Vi€c ghi nhdn c6c khoan chi phi phii tri vdo chi phi sin xu6t, kintr doanh trong k! duoc thlrc hiQn theo nguydn t6c
phn hqp gifta doanl thu vd chi phi ph6t sinh hong kj'. Cric khoan chi phi phei tre sC duo. c quyet to6n vdi s0 chi phi
ihuc tia ph6t sinh. Sd ch6nh lgch giira s6 trich trudc vd chi phi thuc ti5 dugc hoan nhdp.


cONc rY cO PHAN sONc oA z
Bdo cdo tei chinh hqp

Dudng Nguy6n Trdi.
Ouan Hd Done, Thddr ph6

Km

10.

HaNOi

2.16 , V6n

chi

s&

Qul IV

nhit

ndm 2015

htu

V6n dau tu cria ch0 sd htu dugc ghi nhdn theo s6 v6n thgc g6p cira chri sd hau.

Thing du v6n c6 phdn phan rinh ch6nh lgch giira mQnh gi6, chi phi tr.uc tii5p li6n quan d6n viQc ph6t hdnh co phi6u
vd giri phAt hdnh cd ph#u ftti c6 c6c tnrong hqp t6i ph6t hdnh c6 phitiu qu!) vd c6 th6 ld th{ng du duong (niiu gi6
ph6t hdnh cao hon mpnh giri vd chi phi trgc tiiip li€n quan dtin viQc phrit hdnh c6 phii5u) hopc thang du dm 1n6u giri
pnat nanfr tn6p non mQnh giri vd chi phi trgc tiilp li6n quan di5n vi€c ph6t hdnh c6 phitiu).

qui kinh doallh 0ai, 16) sau thutS thu nhQp doanl nghiep vd tini
htnh phdn chia lgi nhu{n ho{c xri lf 16 cta C6ng ty. Viec phan phiii lqi nhuQn du,,c thgc hiQn khi Cong ty c6 lgi
nhuan sau thu6 chua phAn ph6i khdng vuqt qu6 mtc lgi nhu{n sau thui5 chua phan ph6i fien 860 c6o tdi chinh hqp
nh6t sau khi da loai trit antr huong cria c6c khodn lai do ghi nh6n tit giao dich mua gi6 r€. Trudng ho. p ra cd ttrc.
lgi nhudn cho cht sd hiru qu6 mfc s6 lgi nhuan sau thuti chua phdn phiii duqc ghi nhan ntlu tnldng hqp giirm v6n
g6p. Lgi nhudn sau thui5 chua phan ph5i co thd duoc chia cho c6c nhd ctAu tu dua tr€n li l€ g6p viin sau khi dugc
Dai hOi ddng c6 d6ng vd sau khi dA trich l{p c6c qu! theo Didu le COng ty vd c5c quy dinh cria ph6p ludt Vi€t
Lqi nhuan

sau thut5 chua phan

ph6i phan

ri,nh kt5t

Nam.

ry

C6 tuc phai tra cho c6c c6 ddng dugc ghi nhdn li khoan phdi tr6 tr€n Bang Cdn diii ki5 to,in criu C6ng ty sau khi c6
th6ng bao chia c6 tfc cria HQi ddng Quan tri COng q/ va th6ng b6o ngdy ch6t quyAn n]lan c6 tfc cta Trung tam
Luu hj chLrng khoiin Viet Nam.

2.17 , Doanh thu
Doanh thu bdn hdng
Doanh thu biin hang duqc ghi nlran khi ddng thdi thda mdn c6c didu kiQn sau:

-

phan ldn rui ro vd

lgi ich gnn lidn v6i quy€n sd hftu

san pham

ho[c hang h6a da duoc chuy6n giao cho ngudi

mua;

-

Cdng

g

kh6ng cdn nim gift quydn qudn

l!

hang h6a nhu ngudi sd

htu hang h6a holc

quyAn ki6rn so6t hang

h6a;

-

Doanh thu tlugc x6c dinh tuong d6i chac chin;

COng ty da thu dugc ho{c se thu cluoc

lqi ich kinl t6 u giao dich brin hdng;

X6c dinh dugc chi phi)i€n quan d6n giao dich bdn hdng.

Doanh thu cung clip dich vt1
Doanh thu cung cAp dich vu dugc ghi nhQn khi ddng thdi thda mdn cd,c didu ki€n sau:

-

dinl tuomg dr5i chac chin;
C6 kha ndng thu du-o,,c lgi ich kinh ti5 tii giao dich cung

Doanh thu clugc x6c

cAp dich vu d6;

X6c cllnh dugc ph6n c6ng viQc dd hodn thdnh vdo ngdy lap Bdng c6n d6i k6 to6n;
Xric dlnh duoc chi phl phrit sinh cho giao dich rd chi phi dd hoirn thirnh giao dich cung cdp dich

ph6n c6ng viQc cung c6p dich

w

dA hoan thtuih dugc xdc

w

do.

dinh theo phuo'ng ph6p drinh gi6 c6ng vi€c hodn thdnh.


cONG

rY cO PHAN sONG DA 2

Km

Dudng Nguy6n Trdi,
Thdnh oh6 Hd N

10,

860 c6o tdi chinh

ho.

p nhdt

IV nim 2015

Doanh thu bdn btit dQng sdn

Doanl thu bitn b6t d6ng san duoc ghi nhdn khi ddng thdi thda m6n c6c didu kiQn sau:

-

B6t ddng san da hodn thdnh toar bO vd bdn giao cho ngudi mua, C6ng ry da chuydn giao rul ro va 1oi ich gin

.l
lien voi quyen sd hriu bet ddng sdn cho ngL"roi mua:
Cdng ty kh6ng cdn nim gift quyAn qudn l1i bAt ddng sdn nhu ngudi sd hftu bdt dOng sar hoic quydn kitim sodt
b6t dQng sdn;
Doanh thu du. c xdc dinh tuong d6i ch6c chin;
C6ng ty da thu tlugc ho4c

sC

thu duoc loi ich kinh

tC

fu giao dich bdn bet ddng san;

X6c dinh duoc chi phi li€n quan d6n giao dich brin bdt d6ng sdn.

Trudng hqp b6n hdng h6a b6t dQng sdn theo hinh thtc khAch hdng t.u hoan thiQn holc Cdng ty hodn thiCn theo yeu
cdu cta kh6ch hang thi duoc ghi doanh thu khi hodn thdnh bdn giao phdn x6y thd cho kh6ch hdng.
O6i voi U6t OEng san phdn

16

brin nen dd chuydn giao.nin

dit

cho khrich hdng, Cdng ty duoc ghi nlan doanh thu

vri'i phdn ndn

-

., . , i ,.r
Lnuyen glao rul ro va lgr rcn gan tren vor quyen su dung dat cho nguot mua;

dini ruong d6i ch6c chin;
C6ng ty tld thu clugc hofc sC thu dugc loi ich kinh ti! nr giao dich brin ndn ddt;
COng ty dA thu hoac chfc chan thu duoc loi ich kinh ti5 tir giao dich brin n€n d6t.
Doanh thu dugc xdc

Doanh thu hqp ddng xdy dgng
Truong hqp hgp ddng xdy drmg quy dinh nhd thdu tlugc thanl to6n theo ti6n dQ kti hoach, khi k6t qua thuc hiCn
hqp ddng xdy dung duoc udc tlnh mQt c6ch dring tin cay, tht doani thu cria hqp dOng xdy dmg duoc ghi nhdn
tuong rlng vdi phdn cdng viQc dd hoan thdnh do Cdng ty t.u x6c atinh vdo ngdy lap B60 c6o tdi chinh ri6ng md
kh6ng phu thu6c vao h6a don thanl toAn theo ti6n dO k6 ho4ch dd l6.p hay chua vd s6 tien ghi trCn h6a don ld bao
nlieu. Trudng hqp hqp dong xdy dung quy dbn nnd thdu dugc thanh toan theo girt tri kh6i luong thuc hi€n, khi
k6t qua thqc hiQn hqp dong xdy dgng duoc xiic dinh mot cAch al6ng tin cey vd dugc khdch hang x6c nhan, thi
doanl thu, chi phi li€n quan di5n hqp ddng duoc ghi nhQn tuong ring vdi phdn c6ng viQc da hodn thdnh duoc
kh6ch hang xric nhdn trong lcj, phar iin}I tr6n h6a ilon dd ldp.
Doanh thu hoat d6ng tdi chinh
Doanh thu phiit sinh tu tidn lai, tiAn ban quydn, c6 tfc, lgi nhuan dugc chia vd c6c khodn doanl thu hoat ddng tdi
chinh kh6c cluoc ghi nhAn khi th6a m6n d6ng thdi hai (2) diAu ki€n sau:

-

Co

kla

nang rhu dugc

loi ich kinl t6 tu giao dich d6;

Doanh thu tlugc x6c dinh tuong d6i ch6c ch6n;

C6 h?c,

lgi

uan dugc chia du.,c ghi nhan khi Cdng ty duqc quydn n}6n c6

tu vi€c g6p v6n.

ttc

ho4c duoc quydn nh6n loi nhudn


cdNG rY cO PHAN sdxc oA z
860 c6o

Km 10, Dudng Nguy6n Trdi,

tii

chinh hqp nhdt

IV

Thdnh oh6 Hd

ndm 2015

2.18 . Giri v6n hdng b6n
giri thdnh s6n xu6t
Gi6 v6n hang b6n phan 6nl tri gi6 v6n cria san pham, hang h6a, dich vu, blit dQng sdn dau tu;
cua san phAri xay lap ban trong-k', chi phi li€n quan diin hoat dQng kinh doa.1' bAt d6ng san dAu tu.

phi vdo giri
Gi5 v6n hang brin duqc ghi nhan phir hqp vdi Doanh thu dd phSt sinl bao giim c6 vi6c trich trudc chi
sau:
tic
c6c
nguyCn
ddm
bio
vt5n hang b6i. ViQc trich tnrdc chiphi dii tam tinh gi6 v6n b6t rlQng sdn ni5u c6

-

Chi trich tnrdc diji v6i c6c khoirn chi phl da c6 trong dU torin ddu tu, xay dung nhung chua c6 di hd so, tdi
lieu tt€ nghi€m thu kh6i luqng;
kj'v2r di
Chi fiich tru6c chi phi d6 t?m tinl giri v6n hdng brin cho phAn b6t dQng sdn dd hodn thirnh b6n trong
di€u ki€n ghi nhin doanh thu;
dinh
Sii chi phi trich tru6c vd chi phi thuc t6 .lugc ghi nhan vdo gi6 v6n hdng brin phdi ddm b6o tuong ung v6i
mrlc giri v6n tlnh theo t6ng chi phi dq torin cria phan hdng h6a bft d6ng san dd b6n (dugc x6c dinh theo di€n
tlch).

2.19 . Chi phi tdi

c

chinh

Cric khoan chi phidugc ghi nh6n viro chi phi tiri chinh gom:

-

Chi phi ho6c c6c kloan

16

lien quan diin c6c ho4t dQng dAu tu tdi chinh;

Chi phi tli vay v6n;
chuy6n nhuqng chtng khoii'n ngin h4n, chi phi giao dich b6n chring khoiin;
16 ph6t sinh khi
Du phdng gidm gi6 chimg kho6n kinh cloanh, du phdng t6n thAt dAu tu vdo don vi khric, khodn
brin ngo4i tQ, l5 t! gi6 hoi do6i..
C6c khoan l5 do thanh

C6c khodn tr6n duoc

gli

lj,

nhan theo t6ng s6 phdt sinh trong ndm, khong bir tru vdi doani thu hoat dong tdi chini.

2,20 . Thu6 thu nhip doanh nghiQP

Chi phi thu6 TNDN hien hanh duoc x6c dinh tlen co sd thu nhap chiu thu6 trong

k|

vd thu6 su6t thu6 TNDN

trong ky kii toan hicn hdnh.

chi phi thu6 TNDN ho6n l4i duoc x6c dinl trcn co sd
thdi chiu thu6 vd thut! su6t thu6 TNoN.
Kl6ng bir fiir chi pht ttru6

moN

si5

ch6nh lCch tam thdi dugc kh6u trir, s6 ch€nh lQch tam

hien ndnh voi chi phi thu.5 TNDN hoan lai


rY cO PHAN sONc oA z

cONG

B60 c6o tei chinh hq'p nh6t

Km 10, Dudng Nguy6n Trdi,
Thdnh oh6 Hd

iV ndm 2015

2.21 . CAc ben lien quan

'

C6c b€n dugc coi ld li€n quan ntlu ben d6 c6 kha nang ki6m so6t holc c6 6nh huong dang ke d6i vdi b€n kia trong
vi€c ra quy6t tlinh vd c6c chinh sdch tdi chinh vd hoat d0ng. Cec ben lien quan crla Cong ry bao gdm:

-

C6c doanh nghiQp tr.uc tiilp hay gidLn tir5p qua mQt ho{c nhi€u trung gian c6 quy6n ki6m sorit C6ng ty ho{c chiu
sU ki6m so6t cia COng ty, hoac cturg chung sg ki6m so6t v6i Cdng ty, bao gdm c6 c6ng ty m9, c6ng ty con vir

c6ng ty li€n kiSt;

-

Cic cinh6n trgc tii5p hofc girirr ti6p nam quydn biiiu quy6t cria COng ty md c6 6nh hudng d6ng ke d6i voi
nhtng nh6n sg qudn lj chri chi5t cria C6ng ty, n}irng thdnh vi€n mQt thii5t trong gia dinh cria ciic cii

COng ty,

nhin ndy;

-

C6c doanh nghiQp do c6c c6 nh6n n€u tr6n n6m t4rc titip ho{c gi6n ti6p phAn quan trqng quy6n bidu quy6t
ho{c c6 anh huirng d6ng kia tdi c6ng ty.

Trong viCc xem xdt tung m6i quan hQ cia c6c bdn li€n quan, cdn chf
chi hinh thrlc ph6p $ cria cric quan hQ d6.

!

tdi bdn ch6t cria m6i quan

hQ chri

kh6ng

TIiN VA CAC KHOAN TIJONG DTIONG TII,N

I

ren mal

I ren gur ngan nang

31112/15

01/01/2015

\}JD

\\ID

8,965,028,509
67

,207,397,320

13,683,97',7
28,7

,8s4

63,884,346

9,000,000,000

C6c khoan hrong duong tidn

___JSJ72'42sW

51,441,862,200


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CONG

Km

I

rY cO PHAN SONG EA

2
B6o c6o tiri chinh hqp nh6t

0, Dudng Nguy6n TrAi,

IV nam 2015

Thdnh ph6 Hd

PHAI THU NGiN H]TN CTA IANICH HANG
01/01D015

31/12/r5

VND

VND
4,413,714,904

Ban didu hdnh du 6n Thny tliQn Ban Vc

30,380,342,554

cong ty C6 phAn Vinapol

,143 ,267 ,031

31,380,342,554

32,ss6,890,654

Cdng ty C6 phAn SOng Dd 406
C6c kho6n phii thu kh6ch hdng kb6c

28

179,836,227,194

144,021 ,541 ,810

247,187,17 5,306

203,545,151,401

a


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cdNG rY cd PHAN sONc oA z
Km

10,

B60 c.io

Dulng Nguy6n Trdi,

tii

chinh hqp nhet

IV

Thdnh phd Hir
.

ndm 2015

NqxAu
01/0112015

3y12/2015

ci6 tri

Gi6

c6 th6

Gi6 g6c

thu hdi

tli

c6 th6

thu h6i

\.TND

T6ng gi6 hi c6c khoan ph6i thu,
cho vay qu6 h4n thanh to6n ho4c
chua qu6 h4n nhung kl6 c6 khi
nang thu hdi

-

C6ng ty Xay dtmg COng
rrinh Giao thdng 528
Trudng D4i hqc Qu6c gia
COng

ty Khotug san

C6c khoan

kl6c

1

4,125,304,931

2,165 ,494,655

,445 ,265 ,867

l,0l1,686,107

381,636,696

190,818,348

1

_1,r2s30!,e31_

1

?,165 ,494 ,655

,445 ,265 ,867

1,011,686,107

381,636,696

190,818,348

192,089,793

192,089,793
2,106 ,312,57 5

4,125,304,931

962,99Q,200

2,106 ,312 ,57 5

__?l6s,4e!@ __!p1,N!,%L _

962,990,200

46s,4el,6ss_


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CONG TY cO PHAI{ sONc oA z

Km

Bdo cdo tiri chinh hgp nhdt

10, Dudng Nguy6n Trdi,

TV nnm 2015

Thnnh ph6 Hd

xAY DtJNc co BAx od oaNc
0t/01/20t5

30/09/rs

VND

\TND

1t ,319 ,468,277

7,386,948,353

Dg 6n khu nhd d tidn kd - fhuong Hiru Nghi - TP Hda Binh

2,610 ,821 ,725

2,402,3tt,855

DU 6n thriy
2

,889 ,521 ,005

2,889 ,521 ,005

Xdy drng co ban dd darg

-

Du 6n md d6 Ti6n Son - Hda Binh
Xay dung nha m6u Khu dO thi Hd Xuong ndng
Dq 6n Khu

cI6

5,047 ,546

4,850,9'7 0,936

6',7

t

5,04',7

,546

,420 ,06'1 ,947

95,5'77,065

thi Highlan City

197,530,000

DU An kh6c

Srla chta ldn tdi sen ci5

-

67

dinl

Sta chiia phuong tiQn vfn t6i, m6y m6c thi6t bi

85,454,545

1,548,693,11;

85,454,545

1,548,693,1l8

---JJ49!en'8nd

8,935,641,471


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PH,AN SONG DA 2
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0, Dudng Nguy6n Trdi,

IV ndm 2015

Thdnh ph6 Hd
11

a)

CIil PHi TRA TRTIdC

Ngdn hAn
C0ng cu dung cg xu6t

b)

ding

Ddi han
Chi phi cdng qr dgng cu chd phan b6

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442,026,112

702,315,4t2

442,026,112

702,315,412

3,903,590,330

5,421,097,603

203,924,977

3,144,228,7 56

Chi phI srla chta l6n TSCD chd phdn b6

2,056,404,180

Chi phi chuAn bi knai th6c md d6t

r,488,556,122

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154,705,051

293,225,418

Chi phi tr6 trudc ddi hen kh6c

4,345,616,442

1

,983 ,643 ,429

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