CONG TY CP SXKD XNK DlCH
vo vA DAU TV TAN BINH
(TANIMEX)
325 Ly Thti~ng Ki~t P.09 Qu~n Tan Blnh TP.HCM
MST: 0 3 0 1 4 6 4 9 0 4
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TAl ~CHINH
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CONG TV CO PHAN SAN XUAT KINH DOANH XNK DJCH v'=' vA f>AU Ttl TAN BiNH
Dja chi: 325 Ly Thuong Ki~t, Phuong 9, Quan Tan Blnh, TP. H6 Chi Minh
BAo cAo TAl CHINH RIENG
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BANG CAN £)01 KE TOAN
T(li ngay 31/12/2015
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TAl SAN
MASO
SO CUOIKY
A. TAl SAN NGAN HAN:
100
I. Ti~n va cae khoan tlto'ng dlto'ng ti~n
110
105.384.916.113
78.721.384.367
1.1 Tien
2.1 Cac khodn nrong dirong hen
111
112
120
62.584.916.113
42.800.000.000
193.360.203.786
60.721.384.367
18.000.000.000
271.651.981.041
121
122
75.501
75.501
123
130
193.360.128.285
620.198.967.530
271.65l.905.540
42.777.311.110
1.1 Phai thu ngan han ciia khach hang
2.1 Trd tnrdc eho ngu'ai ban ngdn han
3.1 Phdi thu nQi bQ ngdn han
4.1 Phai thu theo tie'n dQke' hoach hop d6ng xay dung
51 Phai thu ve cho yay ngan han
6.1 Phai thu ngdn han khac
7.1 D\f phong phai thu ngdn han kh6 doi
8.1 Tai san thieu cho xii'19
131
31.789.510.651
14.341.10l.889
132
133
134
9.238.385.445
510.210.430.129
13.62l.425.822
409.943.785
IV. Hang t~n kho
140
292.818.116.832
1.1 Hang t6n kho
2.1 Du phong gidrn gia hang t6n kho
141
149
150
292.818.116.832
151
152
153
154
425.636.534
II. Cae khoan diiu tlt Tili ehfnh ngiln han
1.1Chung kh6an kinh doanh
2.1 Du phong giam gia cluing kh6an kinh doanh
3.1 B~unr ndrn gill Mn ngay dao han
III. Cae khoan ph3i thu ngiln han
V. Tai san ngiln han kh:ie
1.1Chi phi tra tnrdc ngan han
2.1 Thue' GTGT diroc khau trir
3.1 Thue' va cac khoan phai thu Nha nude
4.1 Giao dich mua ban trai phieu Chinh Phil
5.1 Tai san ngan h~n khac
B. TAl SAN oAI HAN
1.212.187.840.795
655.665.813.175
o
o
o
135
136
137
69.631.744.808
(671.103.503)
139
o
155
200
15.075.943.117
(671.103.503)
262.515.136.657
262.515.136.657
o
o
425.636.534
!!
o
o
o
o
523.964.483.653
528.809.482.025
I. Cae khoan phai thu dai han
210
29.375.145.950
1.1 Phai thu dai h~n cila khach hang
2.1 Tra tru'oc cho ngu'ai ban dai h~n
3.1 Von kinh doanh cila ddn vi tnfc thuQc
211
213
213
214
30.990.748.081
42.094.662.840
43.710.264.971
o
500.000.000
500.000.000
215
o
o
216
219
(2.115.602.131)
(2.115.602.131)
II. Tili san e6 dinh
220
32.402.357.587
26.558.143.820
1.1Tai san co dinh hii'u hlnh
221
32.359.024.252
26.510.477.153
* Gia tri hao mon lily ke'
2.1 Tai san co dinh thue Tai chinh
222
223
224
162.855.087.234
(130.496.062.982)
156.166.008.090
(129.655.530.937)
o
* Nguyen gia
* Gia tri hao mon lUy ke'
225
226
o
o
o
o
4.1 Phai thu nQi bQ dai h~n
5.1 Phai thu ve cho yay dai h~n
6.1 Phai thu dai h~n khac
7.1 D\f phong phai thu dai h~n kh6 doi
* Nguyen
gia
o
o
3./ Tai san c6 dinh vo hinh
227
* Nguyen gia
* Gia tri hao mon lily ke
228
III. Ba't dOng san ddu to'
* Nguyen
gia
229
230
43.333.335
47.666.667
193.491.868.732
(193.448.535.397)
208.368.234.480
193.491.868.732
(193.444.202.065)
215.870.648.944
333.988.922.164
(125.620.687.684)
4.142.978.526
348.148.606.195
(l32.277.957.251)
3.728.980.034
1,/ Chi phi san xuft kinh doanh dd dang dai han
231
232
240
241
21 Chi phi xay dung co ban dd dang
V. adu tu Ta! chfnh dai han
242
250
1.1f)~u nr vao cong ty con
2'/f)~u nr vao cong ty lien doanh, lien ket
251
252
3./ f)~u nr gop v6n vao don vi khac
4,/ Dir phong d~u nr tai chinh dai han
5./ f)~u nr nit'mgiiYden ngay dao han
VI. Tai san dai han khac
253
254
255
260
1.1Chi phi tril tnrdc dai han
139.706.430.979
2,/ Tai san thue thu nhap hoan lai
3./ Thiet bi, v~t nr, phu tung thay the dai han
261
262
263
4,/ Tai san dai han khac
268
0
* Gia tri hao rnon lily ke
IV. Tai san dd dang dai h!!n
TOng cQng Uli san
270
NGUONVON
MASO
C. NO PHAI TRA
I. Nd ngdn han
1.1Phdi tra ngu'oi ban ngdn han
2,/ Nguoi mua tra ti~n tntdc ngit'n h'l-n
3./ Thue va cac khoan phai nop Nha nu'dc
4./ Phili tra ngu'oi lao dong
5./ Chi phi phai tra ngit'n h'l-n
6./ Phili tril noi bO ngit'n h'l-n
7,/ Phili tra thea tien dOke hQach hQPd6ng xiiy dl!ng
8./ Doanh thu chu'a thl!c hi(;n ngit'n h'l-n
300
0
4.142.978.526
114.814.334.503
800.000.000
3.728.980.034
97.614.584.503
800.000.000
97.630.930.232
69.130.930.232
20.351.091.614
(3.967.687.343)
31.651.341.614
(3.967.687.343)
0
139.706.430.979
138.097.463.512
138.097.463.512
0
0
1.740.997.322.820
SO CUOIKY
1.179.630.296.828
SO CUOIKY
1.134.569.414.753
622.684.402.162
310
714.978.945.116
215.076.841.213
311
312
10.627.206.025
37.450.208
11.100.904.467
24.655.485.989
29.684.336
6.145.322.2l3
3.091.018.398
7.201.018.398
313
314
315
316
9./ Phili tril ngan h'l-nkhac
10./ Yay va nQ thue tai chinh ngit'n h'l-n
11,/ Dl! phong phili tra ngit'n h'l-n
317
318
319
320
321
12,/ Quy khen thu'dng, phuc l<;li
322
l3./ Quy blnh 6n gia
323
14,/ Giao dich mua ban l~i trai phieu chinh phil
II. Nd dai han
324
330
1.1Phili trii ngu'oi ban dai h'l-n
331
332
333
334
0
509.783.316.256
0
77 .822.488.259
77 .024.538.564
23.459.470.110
66.610.184.390
81.139.816.758
25.590.330.300
2.032.552.829
419.590.469.637
3.704.998.829
-
407.607.560.949
5./ Phili tra noi bO dai h~n
6./ Doanh thu chu'a thl!Chi(;n dai h'l-n
335
336
0
0
81.894.396.218
0
0
213.270.249.445
7.! Phili tril dai h~n khac
337
21.761.903.446
21.590.553.164
102.663.920.528
0
112.567.410.597
2,/ Nguu'oi mua tril ti~n tru'dc dai h'l-n
3./ Chi phi phili tril dai h'l-n
4,/ Phili tril noi bi) v~ v6n kinh doanh
8./ Yay va nQ thue tai chinh dai h'l-n
9./ Trai phieu chuy~n d6i
338
339
81.894.396.218
191.555.200.970
-
10./ C6 phieu u'U diii
340
0
11.1Thue' thu nhap doanh nghiep hoan lai phai tra
12,/ DI! phong phai tra dai han
341
0
-
352
343
0
0
-
13./ Quy phat triSnkhoa hQCva cong nghe
D. VON CHU
sa HOu
-
400
606.427.908.067
556.945.894.666
410
411
411a
411b
412
606.427.908.067
240.000.000.000
556.945.894.666
240.000.000.000
240.000.000.000
0
92.948.707.864
240.000.000.000
6./ Chenh lech danh gia lai tai san
7,/ Chenh lech ty gia h6i doai
413
414
415
416
0
0
0
0
417
0
8./ Quy d~u nr phat triSn
418
131.084.377.116
9./ Quy h6 tro sa:pxe'p doanh nghiep
419
0
10./ Quj' khac thuoc v6n chu sd htru
11,/ LQi nhuan sau thue' chua phan phdi
420
421
0
142.394.823.087
92.912.809.686
- LNST chua phan phdi lily ke'Mn cudi ky tnrdc
- LNST chua phan phdi ky nay
12,/ Ngudn v6n d~u tll'XDCB
II. Ngu~n kinh ubi' va guy kMe
421a
421b
116.695.947.686
92.912.809.686
422
430
0
1.1Ngudn kinh phi
2,/ Ngudn kinh phi dii hlnh thanh TSCf)
431
432
TOng cOng ngudn v6n
440
I. V6n chu sit htlu
1,/ V6n g6p cua chu sd hU'u
- C6 phieu ph6 thong c6 quyen biSu quyet
- C6 phieu u'U diii
2,/ Thang du vdn c6 phh
3./ Quyen chon chuyen d6i trai phieu
4,/ V6n khac cua chu sd huu
5./ C6 phieu Quy
NgU'O'iI~p bi@'u
Nguyen Thi Ngqc Thdm
Kif toan trU'itng
Ha Thi Thu Thao
25.698.875.401
92.948.707.864
-
-
131.084.377.116
-
!!
0
0
1.740.997.322.820
!!
1.179.630.296.828
CONG TV CO PHAN sAN XUAT KINH DOANH XNK DJCH v'=' vA. f)AU TU'TAN BiNH
Dja chi: 325 Ly Thuong Ki~t, Phuong 9, Quan Tan Binh, TP. He, Chi Minh
BAa cAo TAI CHINH RIENG
A'?
A
,
KET QUA HO~T E>QNG KINH DOANH QUY 1
Nien de>tal chlnh
tu 01/10/2015
den 30/09/2016
Mii
Chi tieu
s6
Nam nay
Nam trtrO'c
51.806.089.055
29.857.543.701
1. Doanh Ihu ban hang va cung c~fp dleh VIJ
01
2. cac khoan giam tn} doanh thu
02
0
3. Doanh thu thuan va ban hang va cung cap djch vu (10=01-02)
10
51.806.089.055
29.857.543.701
4. Gia von hang ban
11
10.104.598.894
11.541.944.581
5. Ll1i nhuan gOp va ban hang va cung ca'p djch VIJ (20=10-11)
20
41.701.490.161
18.315.599.120
6. Doanh thu hoat dOng tai chfnh
21
3.310.601.905
5.171.779.973
7. Chi phf tai chfnh
22
1.190.773.265
954.994.684
23
1.190.773.265
943.612.184
8. Chi phf ban hang
25
7.662.081.890
7.469.578.455
9. Chi phf quan Iy doanh nghi~p
26
3.547.779.106
4.541.406.822
10. LQ'inhu~n Ihuan to' heat dOng kinh doanh [=20+(21-22)-(25
30
32.611.457.805
10.521.399.132
11. Thu nhap knac
31
70.569.285
93.417.293
12. Chi phf khac
32
27.722.257
1.401.128
13. LQ'i nhuan khac (40 = 31 -32)
40
42.847.028
92.016.165
14. TO'ngIl1i nhu~n ke' loan tnletc thue" (50 = 30 + 40)
50
32.654.304.833
10.613.415.297
15. Chi phi thue thu nhap doanh nghi~p hi~n hanh
51
6.968.799.520
2.015.282.926
16. Chi phi thue thu nhap doanh nghi~p hoan lai
52
0
17. Ll1i nhuan sau thue" TNDN (60 = 50 - 51 - 52)
60
18. Lai Cit ban Iren cO'phie'u
70
19. Lai suy giam tren cO'phie'u
71
Trang 06: chi ph! lai vay
25.685.505.313
K( toan trU'i1ng
Nguyen Thi NgQc Thorn
Ha Thi Thu Thao
8.598.132.371
-
Tan Blnh, ngay
NgU'O'iI~p bi@u
-
19 thang 01 nam 2016
Giarn Da'c
~~~'
Trgn
-
uang TrU'O'ng
-
-
---------------
r-
CONG TV CO PHAN sAN XU AT KINH OOANH XNK OICH VV VA f)AU Tu'TAN BiNH
Dja chi: 325 L9 Thuong Ki~t, Phuong 9, Quan Tan Blnh, TP. H6 Chi Minh
BAa cAo TAl CHINH RIENG
"
~
~
A
BAO CAO LU'U CHUYEN TIEN TI;
( Theo phl1dng phap true tiep )
Quy 1 - Nien de>tal chfnh tii 01/10/2015
den 30/09/2016
Don vi tinh : D6ng
Mil Thuyet
CHi TIEU
1
s6
minh
2
3
Nam nay
Nam trutrc
4
5
I.LUU CHUYEN TIEN TU HOA T DONG KINH
1. Ti~n thu til ban hang, cung ca'p dich vu va doanh thu
01
84.454.239.945
82.840.807.720
2. Ti~n chi tnl cho ngiroi cung ca'p hang h6a va dich vu
02
(16.204.513.655)
(14.243.832.558)
3. Ti~n chi tnl cho ngirci lao dQng
03
(8.790.071.078)
(11.142.542.502)
4. Ti~n chi trd lai yay
04
(2.804.734.912)
(2.401.935.298)
5. Ti~n thue' Thu nhap doanh nghiep dii nQP
05
(6.645.826.135)
(1.461.662.679)
6. Ti~n thu khac til heat dong kinh doanh
06
2.017.959.467
27.724.116.772
7. Ti~n chi khac cho hoat dQng kinh doanh
07
(8.762.359.346)
(73.790.028.083)
Luu chuyen ti~n thudn tii' hoat dQng san xua't, kinh
20
43.264.694.286
7.524.923.372
21
(19.801.975.577)
(24.080.457.136)
23
(42.000.000.000)
(79.513.980.886)
4. Ti~n thu h6i cho yay, ban lai cac cong cu no cua don
24
102.600.000.000
31.063.531.726
vikMc
5. Ti~n chi d~u tu'g6p v6n vao cac ddn vi kMc
25
(26.953.284.000)
(3.500.000.000)
6. Ti€n thu h6i d~u tu'g6p v6n vao ddn vi kMc
26
470.250.000
12.596.150.000
7. Ti€n thu liii cho yay , cd tuc va lQinhu~n du'Qcchia
27
4.662.421.296
5.669.219.703
Lu'u chuy~n ti~n thuan tii' ho~t dQng dau ttt
30
18.977.411.719
doanh
II. LUU CHUYEN TIEN TU HOAT DONG DAU TV
1. Ti~n chi d€ mua sam , xay dung TSCf) va cac tai san
dai han khac
2.Ti~n thu til thanh 19, nhirong ban TSCf) va cac tai
dai han khac
3. Ti~n chi cho yay, mua cac cong
Cl)
san
no cua don vi
22
(57.765.536.593)
~
~
A'
ITI. LU'U CHUYEN TIEN TU HOA T DQNG TAl
,
-
-
-
-
1. Ti~n thu til phat hanh e6 phieu, nhan v6n g6p cua
chu so hfru
2. Ti~n chi tnl v6n g6p eho cac chu so htru, mua lai e6
nhieu cua Doanh nzhien da:nhat hanh
3. Ti~n thu til di yay
31
33
17.057.141.501
48.677 .340.510
4. Ti~n chi tnl no g6c yay
34
(29.091.491.760)
(54.850.986.091)
5. Ti~n tnl no g6e thue ad chinh
35
6. C6 tire, lei nhuan da:tnl cho chu so httu
36
(23.544.224.000)
(23.409.768.000)
Liru chuyen ti~n thudn tit hoat dc}ngtai chfnh
40
(35.578.574.259)
(29.583.413.581)
Luu chuyen ti~n thudn trong
50
26.663.531.746
(79.824.026.802)
Ti~n va nrong dtidng ti~n
60
78.721.384.367
244.260.210.724
61
-
483.928
ky (20+30+40)
dau ky
Anh huang cua thay d6i ty gia h6i doai quy d6i ngoai t~
Ti~n va ttidng dirong ti~n cu6i
NgU'O'iI~p bi4u
Nguyen Thi Ngf)C Thdm
ky
(50+60+61)
Ke loan
Ha tm
32
70
-
-
105.384.916.113
164.436.667.850
IrU'O'ng
Thu Thao
Tran Quang Truong
CONG TV CO PHAN SAN XUAT KINH DOANH XNK DJCH VV VA f)AU TU'TAN BINH
Dja chi: 325 Ly Tlurong Ki~t, Phuong 9, Quan Tan Binh, TP. H6 Chi Minh
BAo cAo TAl CHINH RIENG
THUYET MINH
BAo cAo
TAl CHINH
Quy 1 - Nien dO tai chlnh til 01/10/2015 den 30/09/2016
I. El~e di!m ho~t dOng ella doanh nghiep
1 Hlnh thuc sa huu von: COngty COph~n
2 LTnhVt,Ickinh doanh: san xuat, kinh doanh, xuat nhap kh~u, djch
VI,!,
dau fu
3 Nganh nghe kinh doanh: Dlch VI,! d~u tll xay dl,lng va kinh doanh nha a,
hoa.
CO
sa ha t~ng khu cOng nghi~p, mua ban hang
4. Chu ky san xuat kinh doanh thOng thllong: Doi v(ji heat dOng d~u tll kinh doanh bat dOng san: chu ky SXKo 3 nam
5. D~c digm hoat dOng cua doanh nghi~p trong nam tai chfnh c6 anh hllang den bao cao tai chfnh: KhOng
6. Cautrue doanh nghi~p
TY
- oanh sach cac COngty con
COngty cb ph~n d~u nr du
Ijch Tan Thang
Dja chi
93/13 Nguyen HOi,phllong Phu rai, TP. Phan
Thiet, tlnh Sinh Thu~n
TY
I~ g6p v6n
I~
quyen bigu
80%
80%
40%
40%
25,48%
25,48%
- oanh sach cac cOngty lien doanh, lien ket
Cong ty cO phan xay dl,lng
co khf Tan Sinh
(Tanicons)
COngty cO ph~n kfnh Tan
Sinh
L~u tr~t, toa nha Tani - Office, s6 4750 dllong
Le Trong Tan, phllong San Ky, qu~n Tan Phu,
TP. He Chf Minh
LO6-1 Cl,!m6 dllong M1, Khu COngnghi~p Tan
Sinh 2, phllong Sinh Hllng Hoa, qu~n Sinh Tan,
TP. He Chf Minh
COngty cO ph~n d~u tll
Minh Phat
L~u 4, toa nha Tani - Office, s6 4750 dllong Le
Trong Tan, phllong San Ky, qu~n Tan Phu, TP.
He Chf Minh
35%
35%
COngty cO phan san xuat
djch VI,! Tan Sinh
(Taniservice)
L~u 3, toa nha Tani - Office, s6 4750 dllong Le
Trong Tan, phllong San Ky, qu~n Tan Phu, TP.
He Chf Minh
35%
35%
Cong ty cO ph~n giay G.P
LOJ1 va J4, dllong N2, 01, N1 Khu cong
nghi~p Nam Tan Uyen, xii Khanh Sinh, huy~n
Tan Uyen, tinh Sinh ollang
43%
43%
COngty cO phan tll van
d~u tll Gia trj
L~u 2, toa nha Tani - Office, s6 4750 dllong Le
Trong Tan, phllong San Ky, qu~n Tan Phu, TP.
He Chi Minh
40%
40%
20%
20%
COngty cd ph~n san xuat
thllang m~i djch VI,! Kim
Cllong
LO 1-12Dllong CN13 KCN TS, P. San Ky, Q. Tan
Phu, TP HCM
Cong ty CP Giao OI,lCTri
1333A Thoal Ngoc Hau, P. Hoa Thanh, Q. Tan
Duc
Phu
37,5%
37,5%
- Oanh sach cac dan vj true thuOc khong co tv each phap nhan hach t6an phu thuOc.
CN Cty CP SXKO XNK OV
& Dau Tv Tan Blnh (VOng
64-66 Tran Phu , P5, TP. VOngTau
Tau)
II. Ky k( loan nam, do'n vi lifn Ie sit dung Irong k( loan
1 Kyoke loan nam: Bat dau tU ngay 01 thc:ing10 narn 2015 va ket thuc vao ngay 30 Ihang 09 nam 2016
2 Dan vj lien te Sll dl,lng trong ke toan: Tien Dong Vi~t Nam
III. Chuan
mllc va ch( (f0 k( loan ap dung
1. Che dO ke t6an ap dl,lng: Bao cao tai chlnh dVQcI~p theo hvang d~n cua cac Chu~n muc ke t6an va Che dO ke toan
doanh nghi~p Vi~t Nam dVQcban hanh theo thong tv S5 200/2014m-BTC ngay 22/12/2014 cua BOTrvong BOTal Chinh
cOng nhv cac thong IV hvang d~n Ihl,lc hi~n Chu~n inl,lCva Che dO kif t6an cua BOTai Chinh.
2. Tuyen bo ve viec tu§n thu chu~n ml,lc ke'toan va che dO ke loan: Ban T6ng Giam Doc Cong Iy dam bao da tuan thu
day du yeu cau cua cac chu~n ml,lc ke 16anva Che dO ke t6an doanh nghi~p Viet Nam dVQcban hanh theo thOng tv S5
200/2014m-BTC ngay 22/12/2014 cua BOTrvongBOTai Chinh cOng nhv cac thOng tv hvang d~n Ihl,lc hien Chu~n ml,lc
va Che dO ke't6an cua BOTai Chlnh trong viec I~p bao cao
IV. Cac chrnh sach k( loan ap dung
1. Nguyen tac chuye'nd5i Bao cao tar chinh I~p b~ng ngoai te sang Dong Viet Nam:
2. Cac loai Iy gia ap dl,lng trong ke' t6an: Theo ty gia giao djch tqi thoi die'm phat sinh cua VCB thanh pho Hoa Chi Minh
3. Nguyen tac xac djnh lai suat thl,lc te' (Iai suat hieu Il,Ic) dung de' chie't khau dong tren: Theo lai suat tqi thoi die'm phc:it
sinh cua VCB TP. HCM
4. Nguyen tac ghi nh~n cac kh6an tien va cac kh6an tvang dvang tien : Tien va cac khoan tvang dvang tien bao gam tien
m~t, tien glli ng§n hang, tien dang chuye'nva cac khoan dau tv ngan hqn c6 thoi hqn thu hoi ho~c dao hqn khong qua O~
thang ke' tU ngay mua, de dang chuyen d5i thanh mOt IVQngtien xac djnh cOng nhv khOng c6 nhieu rui ro trong viec
chuyen d5L
a. Chung kh6an kinh doanh: Thoi diem ghi nh~n la thoi diem phat sinh viec giao djch. Gia trj ghi nh~n la gia thl,lc te (gia
goc) va trich I~p dl,l phOng theo che' dO hien hanh
b. Cac kh6an dau tv nam gi[1 de'n ngay dao hqn: Gia trj ghi s5 la gia goc
c. Cac kh6an cho vay: Gia trj ghi nh~n la gia gia goc va trich I~p dl,l phong theo che dO hien hanh
d. Dau tll vao Cong ty con, Cong ty lien ket: Viec xac djnh Cong ty con, Cong ty lien ket dVQcthl,lc hi~n theo quy djnh
hen hanh cOng nhv Chu~n ml,lc ke t6an so 07 " Ke t6an va cae kh6an dau tv vao Cly lien ket"; Chu~n ml,lc so 08 "Thong
tin tai chinh ve cac kh6an g6p von lien doanh"; Chu~n ml,lc so 25 "BCTChQp nhat va ke t6an cae kh6an dau tv vao cong
ty con" . Thoi die'm ghi nh~n la thoi diem phat sinh nghiep vl,llien doanh lien ket va dVQCghi nh~n theo gia trj goc dau
tv. Viee trich I~p dl,l phong thl,lc dVQcthl,lc hien theo quy djnh hien hanh.
d. DOi vai cac kh6an dau tv vao cong CI,Ivon cua dan vi khae: Gia trj ghi s5 cac kh6an dau tv vao dan vi khc:icdVQexac
dinh theo gia goe. Can cu vao bao cao tai chinh cua dan vj de' xae dinh gia tri ton that cua viec dau tv.
e. Cac phvang phc:ipke t6an dOi voi cac giao dieh khac lien quan de'n dau tv tai chinh:
6. Nguyen tac ke t6an nQ phai thu: dVQcghi nh~n theo h6a dan, chung tU va dVQCtheo dai chi tiet cho tUng khc:ichhang,
theo tu6i nQ kMeh hang.
• 01,1phong phai thu kh6 doi dVQcI~p cho tUng khoan nQ phai thu kh6 doi can cu vao tu6i nQ qua hqn cua cae khoan nQ
ho~c dl,l kie'n muc t6n that c6 the xay ra, CI,Ithe nhv sau:
El6i vai no phai thu qua han thanh toan:
- 30% gia trj d6i vai khoan no phai thu qua han tlt tren 06 thang den dllai 01 nam.
- 50% gia trj d6i vai khoan nQ phai thu qua han tlt 01 narn d€n dllai 02 narn,
- 70% gia trj d6i vai khodn nQ phai thu qua han tlt 02 narn d€n dlldi 03 narn,
-100% gia trj dOi vai khoan nQ phai thu qua han tlJ 03 narn tra len.
• El6i vai nQ phai thu chua qua han thanh toan nhllng kh6 co kha nang thu hoi: can cu vao dll kie'nrnuc tOn that M I~p
dLl ohano.
7. Nguyen t~c ghi nhan hang t6n kho
- Nguyen t~c ghi nhan hang t6n kho: hang t6n kho dllQCxac djnh tren COsa gia g6c. Gia g6c hang t6n kho bao g6m
chi phi mua, chi phi ch€ bi€n va cac chi phi lien quan tn,tc ti€p khac phat sinh M c6 dllQChang t6n kho a dja di€m va
tr:lnn th;li hiAn t:li
- Phllong phap trnh gia trj hang t6n kho: Gia g6c hang ton kho dllQCtfnh theo phllong phap gia dich danh
- Phllong phap h~ch toan hang t6n kho: Phllong phap ke khai thllang xuyen.
- Phllong phap I~p dl,(phang giam gia hang t6n kho: Dl,(phong giam gia hang t6n kho dllQCghi nh~n khi gia g6c Ian
han gia trj thuan co th€ thl,(c hien dllQC.Gia trj thuan c6 th€ thl,(c hien dllQCla gia ban llac tfnh cua hang t6n kho tru chi
phi llac trnh M hoan thanh san ph§m va chi phi llac trnh can thie't cho viec tieu thl,Jchung.
8. Nguyen t~c ghi nh~n va cac khau hao TSCEl,TSCElthue tai chinh, bat dOng san dau tll :
- rai san c6djnh hllu hlnh dllQCth€ hien theo nguyen gia tru hao man lOy k{ Nguyen gia tai san c6djnh bao g6m toan
bOcac chi phi phai be ra M c6 dllQCtai san cO'djnh tinh de'n thai di€m dlla tai san d6 vao tr~ng thai san sang sa dl,Jng.
Cac chi phi phat sinh sau ghi nh~n ban dau chi dllQCghi tang nguyen gia tai san c6djnh ne'ucac chi phi nay ch~c ch~n
lam tang IQi ich kinh t€ trong tllong lai do sa dl,Jngtai san d6. Cac chi phi khOng thea miin dieu kien tren dllQCghi nh~n
la chi phi trong kyo
rai san c6djnh dllQChllu hlnh dllQCkhau hao theo phllong phap dllang th~ng dl,(atren thai gian hllu dl,Jngllac tinh.
SO'nam khau hao cua cac lo~i tai san c6djnh hllu hlnh nhll sau:
Lo~i tai san c6djnh
SO'nam
Nha caa, v~t kien truc
05 - 31
May m6c va thi€t bj
06 - 10
Phllong tien v~n tai, truyen dan
03 - 10
Thie't bj, dl,mgCI,Jquan Iy
03 - 05
Cay lau nam
7
Tai san c6djnh hllu hlnh khac
04 - 07
- sat dOng san dau tllia quyen sa dl,Jngdat, nha, mOt phan cua nha ho~c COsa h~ tang thuOcsa hllu cua T~p doan hay
thue tai chinh dllQCsa dl,Jngnham ml,JCdich thu IQitu viec cho thue ho~c cM tang gia. Nguyen gia cua bat dOng san dau
tllia toan bOcac chi phi phai be ra ho~c gia trj hQpIy cua cac khoan dlla ra d¬ trao dOi nham c6 dllQCbat dOng san dau
tll tfnh de'nthai di€m mua ho~c xay dl,(nghoan thanh.
Cac chi phi lien quan den bat dOng san dau tll phat sinh sau ghi nh~n ban dau dllQCghi nMn la chi phi trong ky, tru
khi chi phi nay c6 kha nang ch~c ch~n lam cho bat dOng san dau tll t~o ra IQi ich kinh t€ trong tllong lai nhieu hon muc
ho~t dOngdlIQcdanh gia ban dau thl dlIQcghi tang nguyen gia.
Khi bat dOng san dau tll dllQCban, nguyen gia va khau hao lOy k€ dllQCx6a sO va bat ky khoan liii I~ nao phat sinh
deu dllQCh~ch toan vao thu nMp hay chi phi trong kyo
sat dOng san dau tll dlIQc khau hao theo phllong phap dllang th~ng dl,(atren thai gian hllu dl,Jngllac tinh. sO'nam khau
hao cua bat dOng san dau tll nhll sau:
Loai bat dOng san dau tll
sO'nam
Nha tren !!at
Quyen sa dl,Jng!!at
Co sa h~ tang
08 - 30
46 - 50
10 - 15
- Tai san vO hlnh: Tai san c6 djnh vO hlnh dllQCth€ hi~n theo nguy~n gia tru hao man lOy ke. TSCD vO hlnh cua COng ty
bao a6m:
Quyensa dl,mgctat la toan bOcac chi phf thuc te da chi ra co Ii~n quan true tiep Wi ctat sa dvng, bao g6m: tien chi
ra de' co quyen sa dl,lng ctat, chi phf cho den bu, giai ph6ng m~t bang, san lap m~t bang, I~ phl trlldc ba, ... S6
nam khau hao cua tai san c6 dinh va hlnh nhu sau:
Loai chi phf
S6 nam
Quyensu dl,lng ctat
50
San lap mat bang
05 - 49
Kinh phf den bu
05 - 48
• Pha-n mfm may trnh
Gia mua cua phan rndrn may tfnh rna khOngphai la mOt bOph~n g~ng k~'tvdi phan cung co li~n quan thl dllQCv6n
hoa, Nguy~n gia cua phan mdrn may tfnh la toan bOcac chi phf rna COngty da chi ra rna tfnh den thai die'm dua
phan mam vao sa dl,lng. Phan mem may tfnh dllQCkhau hao theo phllang phap dllong th~ng
9. Nguy~nt~c ke toan cac hQpd6ng hQptac kinh doanh.
1o. Nguy~nt~c ke toan thue TNDN hoan Iqi: Thue thu nh~p hoan Iqi la khoan thu~' thu nh~p doanh nghi~p se phai nOp
ho3c se dllQChoan Iqi do ch~nh I~ch tqm thai giUa gia trj ghi s5 cua tai san va nQ phai tra cho ml,lCdfch Bao cao tai
chfnh va cac gia trj dung cho ml,lCdfch thue. Thue thu nh~p hoan Iqi phai tra dllQCghi nh~n cho tat ca cac khoan ch~nh
I~ch tqm thai chju thue. Tai san thue thu nh~p hoan Iqi chi dllQCghi nh~n khi ch~c ch~n trong tllang lai se co IQi nhu~n
tfnh thue de' sa dvng nhung ch~nh lech tqm thai dllQCkhau trCtnay.
Gia trj ghi sOcua tai san thue thu nh~p doanh nghi~p hoan Iqi dllQCxem xet Iqi vao ngay ket thuc nam tai chfnh va
se dllQCghi giam den muc dam bao ch~c ch~n co du IQinhu~n tfnh thue'cho phep IQifch cua mOt phan ho3c toan bOtai
san thue thu nMp hoan Iqi dllQCsa dl,lng. Cac tai san thue thu nh~p doanh nghi~p hoan Iqi chlla dllQCghi nh~n trlldc day
dllQCxem xet Iqi vao ngayl~p bao cao tai chfnh va dllQCghi nh~n khi ch~c ch~n co du IQi nhu~n tfnh thue de' co the' sa
dl,lng cac tai san thue thu nh~p hoan Iqi chlla ghi nh~n nay
Tai san thue thu nMp hoan Iqi va thue thu nMp hoan Iqi phai tra dllQCxac djnh theo thue suat dl,(tfnh se ap dl,lng
cho nam tai san dllQCthu h6i hay nQ phai tra dllQCthanh toan dl,(atr~n cac muc thue suat co hi~u Il,lctqi ngay ket thuc
nam tai chfnh. Thue thu nh~p hoan Iqi dllQCghi nMn trong Bao cao ket qua hoqt dOng kinh doanh hQp nhat trCtkhi Ii~n
quan den cac khoan ml,lCdllQCghi th~ng vao v6n chu so huu khi do thue thu nh~p doanh nghi~p se dl1Qcghi th~ng vao
v6n chu so huu.
11. Nguy~nt~c ke toan chi phf tra trlldc:
- Chi phf tra trlldc g6m: Quangcao, hoa h6ng mOi gidi... kinh doanh Chung Cll San Ky 1 trong giai doan chao ban chlla
du dieu ki~n ghi nMn doanh thu.
- Chi phf den bu va san I~p m3t bang cho khu Cang nghiep nn Blnh rna rOngdllQCphan b5 48 nam ke'tU nam 2010
12. Nguy~nt~c ke toan nQ phai tra: dllQCghi nMn theo hoa dan, chung tU va dllQCtheo doi chi tiet cho tUng khach hang,
theo tuOinQkhach hang.
13. Nguy~nt~c ghi nh~n yay va nQ phai tra thu~ tai chfnh: Gia trj kh6an yay va nQtai chfnh dllQCghi nMn theo gia g6c
va dllQCtheo doi chi tiet cho tUng d6i tllQng, thai gian CI,Ithe'. Trllong hQpcac kh6an yay co g6c bang ngoai t~ se danh
gia Iqi theo quy djnh hi~n hanh.
14. Nguy~nt~c ghi nh~n va v6n h6a cac khoan chi phf di yay
- Chi phf di yay dllQCghi nh~n vao chi phf trong kyoTrllong hQpchi phf di yay li~n quan trl,lc till'p den vi~c dau til xay
dl,(ngho~c san xuat tai san do dang can co mOtthai gian du dai (tr~n 12 thang) de' co th€ dlla vao sa dvng theo ml,lC
dfch djnh trlldc ho3c ban thl chi phf di yay nay dllQCv6n hoa.
- D6i vdi cac khoan v6n yay chung trong do co su dl,lngcho ml,lCdfch dau til xay dl,(ngho3c san xuat tai san do dang thl
chi phf di yay v6n hoa dllQCxac djnh theo ty I~ v6n h6a d6i vdi chi phf lOyke blnh quan gia quyen phat sinh cho vi~c dau
til xay dl,(ng ca ban ho3c san xuat tai san do. TY Ie v6n hoa dllQCtfnh theo ty I~ lai suat blnh quan gia quyen cua cac
khoan yay chlla tra trong nam, ngoqi trCtcac khoan yay ri~ng bi~t phl,lcVI,Icho ml,lCdfch hlnh thanh mOttai san CI,Ithf
- TY Ie v6n h6a dllQCtinh theo ty Ie lai suat blnh quan gia quyen cua cac khoan vay chua tni trong nam, nqoal tru cac
khoan vay rieng biet phuc VI,!cho rnuc dich hlnh thanh mot tai san cu th~.
15. Nguyen t~c ghi nh~n chi phi phai tra:
- Chi phi phai tra dllQCghi nhan dua tren cac llOCtinh hop Iy ve s6tien phai tra cho cac hang h6a, djch VI,!da sil dl,!ng
trong kyo
16. Nguyen t~c va phllong phap ghi nhan cac khoan dl,l phong phai tra: Thuc hien theo chuc1nrnuc ke t6an 'cac khoan
dl,l phong, tal san va nQtiem tang"
17. Nguyen t~c ghi nhan doanh thu chua thue hien: £)llQCghi nhan tren sO'tien thuc thu da thu tnnc cila khach hang
nhllng cac khoan nay chua dil dieu kien ghi nh~n doanh thu. Trllong hQp nh~n trlloc tien cho thue m~t b~ng trong nhieu
ky ke t6an, So tien ghi nh~n doanh thu m5i nam S8 b~ng t6ng s6tien tra trlloc chia cho sO'nam tra trlloc.
18. Nguyen t~c ghi nh~n trai phieu chuy~n d6i: khOngphat sinh
19. Nguyen t~c ghi nh~n v6n chil sa hilu
- V6n dau tll cila chil sa huu dllQCghi nh~n theo s6thl,lc te da dau tll cila cac c6 dOng. Th~ng dll von c6 phan dllQC
ghi nh~n theo sO'chenh lech giua gia phat hanh va menh gia c6 phiifu khi phat hanh Ian dau, phat hanh b6 sung
ho~c chenh lech giUa gia tai phat hanh va gia trj s6 sach cila c6 phiei'uquY. Chi phi trl,lc tiep lien quan den viec
phat hanh b6 sung cd phieu va tai phat hanh cd phieu quy dllQCghi giam th~ng dll v6n cd phan.
- Nguyen t~c ghi nh~n chenh lech ty gia: la sO'chenh lech theo ty gia thl,lc te'tq.i thoi di~m ghi nh~n
- Nguyen t~c ghi nh~n IQi nhu~n chlla pMn ph6i: La lai tlt cac hoq.tdong cila doanh nghiep (-) tru chi phi thue thu
nh~p doanh nghiep hien hanh. Viec ph§n phoi IQi nhu~n theo £)ieu Ie, Quy che quan Iy tai chinh cila COngty me va
Quye'tdjnh £)q.ihOi cd dOng thllong nien.
20. Nguyen t~c va phllong phap ghi nh~n doanh thu
- Ooanhthu ban hang: Tu§n thil 5 dieu kien ghi nMn doanh thu theo quy djnh tq.i chuc1nml,lc ke toan s614 "Ooanh
thu va thu nh~p khac"; Cac khoan nh~n trlloc cila khach hang khOngphai la doanh thu trong kyo
- Doanh thu cung cap djch VI,!:Tu§n thil 4 dieu kien ghi nh~n doanh thu theo chuc1nml,lc ke'toan sO'14 "Ooanhthu
va thu nh~p kMc";
- Doanh thu hoq.tdOng tai chinh: Tu§n thil 2 dieu kien ghi nh~n doanh thu theo chuc1nml,lc ke toan sO'14 "Doanh
thu va thu nh~p khac";
- Doanh thu hQp dang x§y dl,lng: Ooanh thu cila hQp dang x§y dl,lng dllQCxac djnh b~ng gia trj hQp Iy cila cac
khoan da thu ho~c S8 thu dllQC
- Thu nh~p khac: Gam cac khoan thu tlt cac hoq.tdOng xay ra khOngthllong xuyen, ngoai cac hoq.tdOng tq.o ra
doanh thu.
21. Nguyen t~c ke t6an cac khoan giam tru doanh thu:
Cac khoan giam tru doanh thu: Gam chie't khau thllong mq.i,giam gia hang ban, hang ban bj tra Iq.idllQChq.chtoan
rieng biet. Cac khoan giam tru doanh thu dllQCtinh tru vao doanh thu ghi nh~n ban dau M xac djnh doanh thu
thuan lam can c(l xac djnh ke't qua kinh doanh cila ky ke toano
22. Nguyen t~c ke t6an gia v6n hang ban: Theo nguyen t~c gia v6n tllong (lng voi doanh thu bao gam ca cac khoan hao
hl,!t mat mat cila hang tan kho, cac khoan Cp nguyen v~t lieu VllQt djnh ml,lc, sO'trich I~p dl,l phong hang tan kho ....
Trllong hQphoan nh~p dl,l phong, hang ban tra Iq.i,hoan nh~p chi phi trich trlloc ... S8 giam dllQCghi giam gia v6n theo
quy djnh hien hanh
23. Nguyen t~c ke't6an chi phi tai chinh: Sao gam cac chi phi ho~c cac khoan 15do dau tll, g6p v6n lien doanh, lien ket,
cac khoan dl,l phong tai chinh, cac khoan lai vay khOngdllQCv6n h6a theo Chuc1nml,lc ke t6an...
24. Nguyen t~c ke t6an chi phi ban hang, chi phi quan Iy doanh nghiep: Ghi nh~n kjp thai, day du, chinh xac cac nghiep
VI,!chi chi quan Iy, chi phi ban hang phat sinh trong kyo Trllong hQp hoan nh~p dl,l phong phai thu kh6 doi, dl,l phong
phai tra ... S8 dllQCghi giam chi phi trong kY.
25. Nguy~n tac va phuong phap ghi nhan chi phi thue' thu nhap doanh nghi~p hi~n hanh
- Thue' thu nnap hi~n hanh la khoan thue' du(,1ctfnh di,la trsn thu nhap tlnh thue. Thu nhap tfnh thue' chsnh lech so
voi l(,1inhuan ke' toan la do di~u chlnh cac khoan chenh I~ch tarn thai giua thue' va ke' toan, cac chi phf khOng dll(,1C
tru cOng nhu di~u chlnh cac khoan thu nMp khOng phai chju thue' va cac khoan 13 dll(,1Cchuy€n.
- Thue' thu nh~p hoan lal la khoan thue thu nhap doanh nghiep S8 phai n¢p ho~c S8 dU(,1choan I~i do
cnsnn IGch
tarn thai giUa gia trj ghi s6 caa tai san va n(,1phai tra cho rnue dfch Bao cao tai chlnh va cac gia tri dung cho ml,lC
dfch thue. Thue' thu nh~p hoan I~i phai tra dll(,1Cghi nh~n cho tat ca cac khoan ch~nh lech t~m thOi chju thue'. Tai
san thue' thu nMp hoan I~i chi dll(,1Cghi nh~n khi chac chan trong tllang lai S8 c6 l(,1inhu~n tfnh thue M sil dl,lng
nhung chenh lech t~m thai dU(,1ckhau tru nay.
Gia trj ghi s6 cLla tai san thue thu nh~p doanh nghiep hoan I~i dU(,1cxem xet I~i vao ngay ke't thUc nam tai
chfnh va S8 dll(,1Cghi giam Mn muc dam bao chac chan c6 dii l(,1inhu~n tfnh thue cho phep l(,1iIch ciia m¢t ph~n
ho~c toan b¢ tai san thue' thu nh~p hoan I~i dU(,1csil dl,lng. Cac tai san thue thu nh~p doanh nghiep hoan I~i chua
dU(,1cghi nh~n trlloc day dU(,1cxem xlH I~i vao ngay ket thUc nam tai chfnh va dU(,1C
ghi nh~n khi chac chan c6 dLl l(,1i
nhu~n tfnh thue'M c6 th€ sil dl,lng cac tai san thue thu nMp hoan I~i chua ghi nh~n nay.
26. Cac nguy~n tac va phuong phap ke t6an khac: tuan thLl d~y dLlyeu c~u cLlacac chu£n mi,lc ke't6an va Che dO ke t6an
doanh nghiep Viet Nam dU(,1cban Mnh theo thOng tll S6 200/2014m-BTC ngay 22/12/2014 cLlaBOTruong BOTai Chfnh
cOng nhll cac thOng tu hllong dan thi,lC hi~n Chu£n mi,lc va Che dO ke t6an cLla BOTai Chfnh.
V. Cac chfnh sach k@'toan ap dung (trong tntllng hQ'pdoanh nghiep khOng dap ang gia djnh hQat dOng lien tuc)
VI. ThOng tin b6 sung cho cac khoan muc trlnh bay trong bang can d6"i k@'toan
1- Tign va tllO'ng dllO'ngtign
- lien m~t
- Ti~n gili ngan hang kh6ng ky h~n
- Ti~n gili c6 ky h~n duoi 3 tMng
COng
Cu6"iky
5.647.309.359
56.937.606.754
42.800.000.000
105.384.916.113
Dvt: d6ng
Dfu nam
4.712.364.422
56.009.019.945
18.000.000.000
78.721.384.367
Gia tr]
Gia goe
al Chtlng kh6an kinh doanh
Oau
Cuoi ky
2- Cae khoan l1au til' tai ehrnh
01/ phong
hf,)'pIV
75.501
Gici trl
Gia goe
01/ philng
hf,)'pIV
75.501
75.501
kV
75.501
- T5ng gia trl e5 phieu
75.501
75.501
75.501
75.501
+ STB
+ fIB
- T5ng gia trl tral phieu
- Cae khoan dau tu khac
60.312
15.189
60.312
15.189
60.312
15.189
60.312
15.189
- Ly
do thay d5i tling khoan dau tt./:
Loai e5 phieu tral phieu
+ Ve s6 IllQng
+ Ve gia tr]
D3unam
Cuoi ky
bl Oau til' mim giill1ifn ngay l1ao han
Gia trl
ghi si)
193.360.128.285 193.360.128.285
Gia goe
Gici goe
- Tien gai eo ky han
- Trai phieu
- cac khoan dau tll khac
271.651.905.540
Gia tr]
ghi si)
271.651.905.540
b2/ Oai han
- Tien gai eo kY han
- Tral phieu
- cac khcan dau tll khae
Gia goe
- Dau tll
V30
Cong ty eon
Oau nam
Cuoi ky
e/ Oau til' gop von vao 1100n
vi khcie
800.000.000
Gia trl
01/ phong
0
hf,)'pIV
800.000.000
Gia goe
800.000.000
Gia trl
01/ phong
0
hf,)'pIV
800.000.000
- Cty CP Dau Ttl Du tich Tan Thang
- Dau nr vao C6ng ty lien doanh, lien ket
-
Cling ty
Cling ty
Cling ty
Cling ty
CP Cd Khf Tan Blnh TANIMEX (Tanicans)
CP Kfnh Tan Blnh
CP SX DV Tan Blnh Tanimex (Taniserrvice)
CP Dau Ttl va Phat Tri€n Minh Phat
- Cling ty CP Gi~y G.P
- Cling ty CP Ttl Van Dau Ttl Gia TRi
- Cling ty CP Giaa Due Trl Duc
- Gong ty cP SX
™DV Kim ctldng
- Dau tl1 vao dan vi khac
+ Ltldng THI/c Nam Trung BC
+ Gong ty CP Giao D(lC Trl £Juc
+ Cty CP ITL Keppel Tanimex Logistics
™
+ Gong ty cP SX
DV Kim cuono
+ Gong ty CP BaD Bi Nhl/a Kien £Juc
+ Sai G6n Gong Thtldng ngan Hang
800.000.000
o
800.000.000
97.630.930.232
8.520.930.232
2.900.000.000
29.220.000.000
14.820.000.000
12.470.000.000
12.000.000.000
9.000.000.000
(3.846.091.528)
93.784.838.704
8.520.930.232
65.502.540
29.220.000.000
14.820.000.000
11.458.405.932
12.000.000.000
9.000.000.000
8.700.000.000
69.130.930.232
20.229.495.799
8.020.000.000
31.651.341.614
8.020.000.000
3.000.000.000
2.371.500.000
7.830.000.000
5.760.000.000
4.669.841.614
(2.834.497.460)
(1.011.594.068)
8.700.000.000
20.351.091.614
8.020.000.000
(121.595.815)
o
o
1.901.250.000
1.901.250.000
o
o
5.760.000.000
4.669.841.614
(121.595.815)
5.638.404.185
4.669.841.614
800.000.000
8.520.930.232
2.900.000.000
18.420.000.000
14.820.000.000
12.470.000.000
12.000.000.000
0
800.000.000
(3.846.091.528)
65.284.838.704
8.520.930.232
65.502.540
18.420.000.000
14.820.000.000
11.458.405.932
12.000.000.000
(2.834.497.460)
(1.011.594.068)
(121.595.815)
(121.595.815)
31.529.745.799
8.020.000.000
3.000.000.000
2.371.500.000
7.830.000.000
5.638.404.185
4.669.841.614
*Tang v6n gop dau ttl vao Cty Taniserviceth1!m 10.800.000.000 d bang hlnh thuc mua cO phieu do Cty Taniservicephat hanh, ttldng ung tang th1!m 600.000 cOphieu, tOng v6n gop chiem tY I~
35%/v6n dieu I~.
* Tang v6n gop dau ttl vao Cty Trl Duc them 6.000.000.000 d bang hlnh thuc mua them 600.000 cO phieu, t6ng v6n gop chiern tY I~ 37,5%/v6n dieu I~.
* Tang v6n gop dau ttl vao Cty Kim Ctldngthem 870.000.000 d bang hlnh thuc mua th1!m60.000 c6 phieu, t6ng v6n gop chiem ty Ie 20%/v6n dieu I~.
Cu6i ky
3- Phai thu ella khaeh hang
e.t Phai thu ella khlieh
-
31.789.510.651
23.000.000.000
hang ngan han
Cty CP Djeh VI) Giao Due Trl Due
Cty CP Hang Ti~u Dung Masan
Cty CP Dau tLl & Phat tMn Minh Phat
Cac khoan phili thu khach hang khac
b./ Phai thu ella khlieh hang dai han
- Cty Ern Dem
- Cty CP SX TM DV Kim CLldng
- Cty CP San xuat - Djeh VI)Tan Blnh Tanimex (Taniserviee)
- Cty CP Dau nr & Phat tMn Minh Phat
- Cac khoan phai thu khach hang khae
el Phai thu ella khach hang tilla eae ben
lien quan
-
Dfu nam
14.341.101.889
8.789.510.651
1.566.690.016
2.005.563.331
10.768.848.542
30.990.748.081
2.115.602.131
12.449.203.000
2.994.303.270
12.447.734.712
43.710.264.971
2.115.602.131
21.615.870.000
4.491.454.695
14.207.433.177
983.904.968
1.279.904.968
51.692.200.950
43.459.801.328
12.449.203.000
23.000.000.000
2.994.303.270
12.447.734.712
800.959.968
0
21.615.870.000
0
4.512.950.842
16.219.023.206
1.106.763.766
5.193.514
Cty CP SX TM DV Kim CLldng
Cty CP Djeh VI) Giao Due Tri Due
Cty CP San xuat - Djeh VI)Tan Blnh Tanimex (Taniservice)
Cty CP Dau nr & Phat tMn Minh Phat
Cty CP X§y dl,lng Co Khf Tan Blnh Tanimex
Cty CP TLlvan dau tLl Gia Trj
Dfu nam
Cu6i ky
4- Phai thu khlic
Gia trj
01/ phong
15.075.943.117
69.631.744.808
al Ngan han
01/ phOng
Gia tr]
- Phai thu ve cO phan h6a
- Phai thu ve cOtUe va IQinhu~n dLlQeehia
- T~m ung cOtUe nam 2015
- Phai thu ngLloilao dOng
- Ky CLlQe,ky
quy
46.613.355.700
295.200.000
1.881.623
1.884.165
- Cho mLl~ln
- Cae khoan chi hO
- Phai thu khae (Oy thae dau tLl, thue TNDN
t~m nOp1%,..)
22.721.304.943
200.000.000
15.074.061.494
bl Oai h~n
COng
so' hlQ'ng
b/ Hang t6n kho
Dfu nam
Cu6i ky
5- rai san thie'u cha xi'lly
a/ Tien
15.075.943.117
69.631.744.808
Gia trl
so' hlQ'ng
Gia trj
c/ TSGD
d/ rai san khac
COng
Mu nam
Cu6i ky
6· Nil xa'u
Gia trj co
the thu h6i
Gia g6c
· TOng gia trj ciia cac khoan phili thu,
cho vay qua han thanh t6an ho~c chua qua
han nhvng kh6 c6 khil nang thu hoi
+ NO phili thu qua han W 03 nam trO len
(chiem ty I~ W 10% tro len trsn t6ng so no
qua han):
. GOngty Em Dem
• ThOng tin ve cac kh6an tien phat, phili
thu ve lai tril cham ... phat sinh W cac khoan
no qua han nhvng khOng dliOC ghi nnan
doanh thu
. Khil nang thu hoi ve no phili thu kh6 doi
2.786.705.634
2.786.705.634
2.786.705.634
2.786.705.634
2.115.602.131
2.115.602.131
2.115.602.131
2.115.602.131
2.786.705.634
2.786.705.634
2.786.705.634
2.786.705.634
D4u nam
Cu6i nam
7· Hang t6n kho
DIS phOng
Gia g6c
· Hang mua dang di tren dllong
• Nguyen li~u, v~t li~u
· GOngcu, dl,!ng Cl,!
• Ghiphl SX, KD dO dang
· Thanh ph~m
· Hang h6a
• Hang giii ban
• Hang h6a kho bilo thue
• Hang h6a ba't dOngsan
Gia trj co
the thu h6i
Gia g6c
DIS phong
Gia g6c
285.707.814.041
255.404.833.866
7.110.302.791
7.110.302.791
• Gia trj hang ton kho11 dong, kern mat ph~m cha't khOng c6 khil nang tieu thl,! cuOi ky; Nguyen nhan va hllang xii Iy doi vai
hang ton kho 11 dong, kern, ma't ph~m cha't
• Gia trj hang ton kho dungM the cha'p, cam co bilo dilm cac khoan no phili tril t~i thoi di€m cuoi ky
• Ly do d~n den vi~c trlch I~p them ho~c h6an nh~p dl,l ph6ng giilm gia hang ton kho
Gia g6c
al Chi phf san xu:ft kinh doanh da dang
dai h~n
bl Xay dlSngco' ban da dang
• Mua sam
D4u n!im
Cu6i ky
8· rai san da dang dai h~n
o
4.142.978.526
Gia trj co
the thu h6i
o
4.142.978.526
Gia g6c
o
3.728.980.034
Gia trj co
the thu h6i
o
3.728.980.034
- xay dl,lng co ban
+
4.142.978.526
cum Biqt Thl/ Viing
Tau
+ KCN Tan Binh rnd rCng
+ NhA tuu tnf c6ng nMn
+ Kho xtJdng KCN rnd rCng - cum 1
+ C6ng trinh TlCC
4.142.978.526
30.000.000
30.000.000
463.182.806
463.182.806
2.698.596.289
3.728.980.034
30.000.000
3.728.980.034
30.000.000
3.595.272.852
3.595.272.852
2.698.596.289
926.080.431
926.080.431
78.588.182
78.588.182
25.119.000
25.119.000
25.119.000
25.119.000
4.142.978.526
4.142.978.526
3.728.980.034
3.728.980.034
- Sua chua
COng
9- Tang, giam tiii san co dinh hilu hlnh:
Khoan muc
Nguyen gili
So dll dau nam
- Mua trong narn
- Dau til XDCB hoan thanh
- Tang khae
- Chuy€n sang BDS dau til
- Thanh Iy, nhl1Qngban
- Giam khac
So eu cuoi nam
Gili tr] hao rnon luy ke
So dll dau nam
- Khau hao trong narn
- Tang khae
- Chuy€n sang bat dOng san d
- Thanh Iy, nhllQng ban
- Giam khae
So dll cuifi nam
PhlJ(jngti~n v~n tai
truyen dan
May moe
thiet bj
Nha ella,
v~t kien true
33.610.842.807
378.577.353
0
0
0
0
0
0
0
0
Thiet bi
dl,lng cu quan Iy
17.040.632.732
TSCD
khae
Cay lau nam
944.352.383
2.833.488.006
6.132.665.000
0
0
0
0
0
45.159.220
0
0
0
77.712.807
0
0
0
0
T6ng eOng
101.358.114.809 156.166.008.090
0
6.132.665.000
1.058.985.060
1.104.144.280
0
0
0
0
470.017.329
547.730.136
0
0
101.947.082.540 162.855.087.234
0
0
0
0
0
0
0
33.610.842.807
378.577.353
23.095.584.925
944.352.383
2.878.647.226
19.822.460.403
150.539.148
7.466.197.879
930.298.378
2.821.332.167
402.858.279
0
0
0
0
16.398.429
0
0
0
0
432.580.833
0
0
77.712.807
0
9.137.341
0
0
0
0
2.057.092
0
0
0
0
20.225.318.682
166.937.577
7.821.065.905
939.435.719
2.823.389.259
13.788.382.404
228.038.205
9.574.434.853
14.054.005
12.155.839
2.893.411.847
26.510.477.153
13.385.524.125
211.639.776
15.274.519.020
4.916.664
55.257.967
3.427.166.700
32.359.024.252
98.464.702.962 129.655.530.937
525.230.207
1.388.262.181
0
0
0
0
470.017.329
547.730.136
0
0
98.519.915.840 130.496.062.982
Gili tr] con I~i
- Tal ngay dau narn
- Tal ngay euoi narn da
danh gia l:;ti
-
Gia trj con l:;tieuOinarn cua TSCD hQuhlnh da dung the chap, cam co dam bao cac khoan vay: 12.467.418.399 dong
TSCD euOinam da khau hao het nhllng van con sQ dl,lng: 109.995.990.988 dong
Gia trj con l:;tiTSCD euOinam eho thanh Iy:
Cae cam ket ve vi~e mua, ban TSCD hQuhlnh co gia trj Ion trong tlldng lai
Cae thay d6i khae ve TSCD hQuhlnh
10- Tang, giam tiii san co djnh vii hlnh:
Khoan muc
:Nguyen
Ouyen sil dung
Mua trong narn
Tao ra tlt noi bO ON
Dau til XOCB hoan thanh
Tang do hop nhat kinh doanh
Tang khac
Thanh 11',nhLIQngban
Giam khac
So dll cuoi na m
Gia tr] hao rnon luy
Tang cong
TSCD
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
87.450.000
0
0
0
0
0
0
0
193.404.418.732
193.491.868.732
0
0
0
0
0
0
0
0
0
0
0
0
0
0
87.450.000
193.404.418.732
193.491.868.732
87.450.000
193.356.752.065
193.444.202.065
0
0
0
47.666.667
0
47.666.667
0
43.333.335
43.333.335
ke
So dlll1au nam
-
Phan rnern quan
Ban quyen, bang
gia
So dlll1au nam
-
LQithe thllong mal
Khau hao trong narn
Tang khac
Thanh 11',nhllQng ban
Giam khac
So uu cuoi nam
Gia tr] con Il)i
- Tal ngay dau narn
- Tal ngay cuOi narn
da danh cia lai
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
87.450.000
4.333.332
0
0
0
193.361.085.397
4.333.332
0
0
0
193.448.535.397
- Gia tri con cuOi ky cua TSCD va hlnh dung M the chap, cam co dam bao khoan vay
- TSCD cuOi narn da khau hao het nhtJngv~n su dung: 193.439.868.732 dong
- Thuyet minh so li~u va giai trlnh khac
11- Tang, giam tili san col1inh thue tai chfnh:
Khoan muc
Nguyen
gia TSC£) thue TC
So dlll1au nam
- Thue tai chfnh trong nam
Nha cua, v~t
kien truc
May moe
thiet bi
PhtJ(jngtien v~n tai
truyen d~n
Thiet bi
dung cu quan 11'
TSCD
khac
Tang cong
-
Mua lal TSCf) thue tai chfnh
Tang khac
Tra lal TSCf) thue tal chfnh
Giam khac
ss eu cu6i nam
0
0
0
0
0
0
0
0
0
0
0
0
- Tal ngay dau narn
0
0
0
0
0
0
- Tal ngay cuOinarn
da cann gia lai
0
0
0
0
0
0
Gia tr] hao mon luy ke
dtl dau nam
- Khau hao trong narn
- Mua I<).iTSCf) thue tai chfnh
- Tang khac
- Tra I<).iTSCf) thue tal chfnh
- Giam khac
sO' eu cu6i nam
Gia tr] con I~I
ss
* Tien thue phat sinh them dll!;iCghi nh~n la chi phl trong nam:
* Can ct1 M xac dinh tien thue phat sinh them
*
f)ieu khoan gia han thue ho~c quyen dl1Qcmua tal san
12- Tang, giam bal dOng san dau hI:
Khoan rnuc
a/ Bal dOng san dau hI cho Ihue
Nguyengia
-
Quy6n sa dvng Mt
Nha
Nha va quy6n sa dvng dat
Co sa ha t~ng
Gia tr! haa rnon luy ke'
- Quy6nsa dvng dat
Giam trong
kV
Tang trong
kV
S6 dau
narn
348.148.606.195
-
16.265.500.000
-
331.883.106.195
-
132.277.957.251
1.870.532.500
7.343.627.436
81.327.501
14.159.684.031
14.159.684.031
14.000.897.003
-
S6 cuOi
kY
333.988.922.164
16.265.500.000
317.723.422.164
125.620.687.684
1.951.860.001
130.407.424.751
-Nha
- Nha va quyen
-
SII dvng dat
- Co sa ha t~ng
Gla tr] con I~i
-
Ouyen SII dvng MI
Nha
Nha va quyen SII dl,mgdal
Co sa ha I~ng
215.870.648.944
7.262.299.935
14.000.897.003
-
-
-
-
-
123.668.827.683
-
208.368.234.480
14.313.639.999
194.054.594.481
14.394.967.500
201.475.681.444
-
-
-
-
-
-
-
-
-
bl Bat dOngsan diu lit nam giU chI} tang gia
Nguyen gia
- Ouyen SII dvng MI
-Nha
- Nha va quyen SII dvng da'i
- Co sa na t~ng
Gia Irl hao mon luy ke'
- Ouyen SII dvng Mt
- Nha
- Nha va quyen SII dvng da't
- Co sa na I~ng
Gia Irl con I~I
- Ouyen SII dvng dat
-Nha
-
-
-
-
-
-
- Nha va quyen SII dvng dat
- Co sa ha I~ng
-
- Gia tr] con lai cOOiky ella BOSdung d~ th€ chap, c~m c6 dam bao khoan vay : 78.465.051.751 dong
- BOSOTda khau hao h€t nhung van cho thu6 ho~c nam giu chOta.nggia : 14.242.665.548 dong
- Thuy€t minh s6 lieu va giai trlnh kMc
13- Chi phi tra trude
al Ngan han
- Chi phi siia chua van phOng
bl Dai h~n
- Phi giao djch qua san DII an Tanibuilding SKI
Cuoi ltV
425.636.534
425.636.534
139.706.430.979
1.563.479.054
Diu nam
138.097.463.512
- Chi phi
-
rna ban can hQ ehung ell Son Ky 1
Phi uY thac quan Iy CCli Tanibuilding SKI
Chi phi rnua phan rnern
HCj. tang KCN Tan Blnh
Cae khOan khac
CQng
14- Tiii san khac
aJ Ngan han
b/ Dai han
CQng
6.613.807.651
163.636.364
312.000.000
130.888.467.549
9.040.361
140.132.067.513
Cuoi nam
6.613.807.651
312.000.000
131.171.655.861
138.097.463.512
Oau nam
15- Yay
va
Gia tri
oSu nam
Trong IcY
Cu6i IcY
nf thue tai ehinh
86 co khcl
Tang
nang tra tntde
Giam
86 co khcl
Gia tr]
nang tra tntde
a/
Vay nganhan
23.459.470.110
26.960.631.570
29.091.491.760
25.590.330.300
b/
Yay dai h~n
102.663.920.528
17.057.141.501
26.960.631.570
112.567.410.597
rrsn 5 nam
102.663.920.528
17.057.141.501
26.960.631.570
112.567.410.597
126.123.390.638
CQng
e/
44.017.773.071
56.052.123.330
Tra g6e
thanh toan tiln
138.157.740.897
Caekhoan nf thue tai ehinh
T6ng khoan thanh
TMi h~n
Man titn thue tai
chfnh
T6ng khOan
Tra titn
liii thue
Tra titn
Tra nO' g6c
liii thue
thul! tai ehinh
HI 1 narnIra xu6ng
Tr~n 1 nam den 5 nam
Tr~n 5 narn
d/
S6 vay va no Ihu~ lai chinh qua nan
Liii
G6e
chuaIhanhloan
oSu nam
Cu6i IcY
Uii
G6e
- Vay;
- NOIhua tal chinh
- Ly do chuaIhanh loan
CQng
Gia tri
a/
oSu nam
Cu6i IcY
16 - Phai tra ngll'oi beln
86 co kha
Gia trl
nang tra nf
86 co kha
nang tra nf
Caekhoan phcli tra ngll'Oiban ngan h~n
2.926.300.000
- INNOVATION
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COMPANY
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1.254.443.083
1.254.443.083
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1.369.489.518
1.369.489.518
4.307.811.200
4.307.811.200
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™ Kim Hai
2.926.300.000
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COng
b/
Cac khoan phai tra nglt~i ban diU h~n
c/
s6 nl1qua h~n chlta thanh t6an
1.507.904.469
17.267.730.891
17.267.730.891
2.187.557.755
2.187.557.755
4.461.455.098
4.461.455.098
10.627.206.025
10.627.206.025
24.655.485.989
24.655.485.989
1.507.904.469
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17- Thu8 va cac khoan phai nOp nhi'! nltdc
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168.018.375
168.018.375
809.614.772
809.614.772
1.507.904.469
1.507.904.469
17.267.730.891
17.267.730.891
747.206.394
747.206.394
794.416.887
794.416.887
alu nam
IcY
s6
tJa thl/c
nOptrong IcY
Cu6i kY
Phai nOp(Chi tiet theo tUng loai thue)
Thue GTGT
82.004.083
5.938.960.964
2.626.184.411
3.394.780.636
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6.004.519.362
7.287.846.903
6.645.826.135
6.646.540.130
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58.798.768
905.391.936
351.650.935
Ti~n thuli d~t
COng
b/
s6 phai nOptrong
Phai thu (chi tiet cho tUng loai thue)
COng
447.043.932
6.145.322.213
14.579.243.735
612.539.769
447.043.932
9.623.661.481
11.100.904.467