Báo cáo tài chính quý 1 năm 2016 - Công ty Cổ phần Viglacera Tiên Sơn

TONG CONG TY VIGLACERA -CTCP
CONG TY CP VIGLACERA
TIEN SON

Mftu s6 B 01-DN
(Ban hanh theo Thong ill s6 200/2014/TTNgay 22 112/20]4 cua BQ Tai chinh)

BANG CAN DOl ICE TOAN
T9i ngay 31 thang 3 niim 2016
Dan vi tlnh: t16ng
CHlTIEU

Mas6

1
TAl SAN
A - Tai san ng~n han
I. Ti~n va cac khoan turrng durrng ti~n
1. TiSn
2. Cac khoan tuung duang tien
IT. DAu tu tai ehinh ng~n han
ITI. Cac khoan phai thu ng~n
1. Phai thu ngan han cua khach
2. Tra truce cho nguoi ban
3. Phai thu n9i b9 ngan han
6. Phai thu ngan han khac
7. Du phong phai thu ng~n han
8. Tai san thieu chc xu ly
IV. Hang t6n kho
1. Hang t6n kho
2. Dir phong giam gia hang t6n

han
hang

kh6 doi (*)

kho (*)

2
100
110
111
112
120
130
131
132
133
136
137
139
140
141
149

Thuyet
minh
3

3113/2016

11112016

4

5

286,882,114,320
8,007,917,544
8,007,917,544

205,783,544,278
5,912,208,759
5,912,208,759

57,875,485,292
43,149,808,118
13,913,712,788

1:
~9. ce

48,895,322,018
38,715,035,575
9,606,699,422

It

1- Tli

208,496,710,723
210,264,445,422
(1,767,734,699)

142,298,404,951
]44,114,717,830

8,677,608,550

150
151
152
153

12,502,000,761
181,000,000
12,321,000,761

B - TAl SAN DAI I4.N
I. Cac khoan phai thu dai han
1. Phai thu dai han cua khach hang
6. Phai thu dai han khac
7. Du nhonz nhai thu dai han kh6 doi (*)
II. Tai san e6 dinh
1. Tai san e6 dinh hiru hinh
- Nguyen gia
- Gia tri hao rnon luy k~ (*)
2. Ta! san e6 dinh thue tai ehinh
- Nguyen gia
- Gia tri haa mon Iuy k~ (*)

3. Tai san e6 dinh
hinh
- Nguyen gia
- Gia tri hao mon Iuy k~ (*)
m. Bftt dQng san dAu nr
IV. Tai san dO' dang dai han
1. Chi phi san xuat, kinh doanh do dang dai han

200
210
21 ]

496,928,539,343
277,670,000

216
219
220
221
222
223
224
225
226
227
228
229
230
240
241

277,670,000

(1,816,312,879)

8,677,608,550

-

eel

J VIGl

10,934,115,466
(10,360,528 445)

11;078,323,075
(10266358689)

V. Tai san ngan han khac
1. Chi phi tra tnroc ngan han
2. Thu~ GTGT ducc khau trir
3. Thu~ va cac khoan khac phai thu Nha mroc

vo

1-')0'

-

-

-

475,305,575,260
277,670,000

277,670,000

252,743,486,234
222,595,817,007
513,654,] 25,240
(291,058,308,233)
16,335,830,121
20,035,288,927
(3,699,458,806)
13,811,839,106
20,396,681,640
(6 584,842.534)

266,722,288,306
236,108,422,897
513,654,125,240
(277,545,702,343)
16,678,976,836
20,035,288,927
(3,356,312,091 )
13,934,888,573
20,396,681,640
(6461,793067)

208,148,084,678

179,267,156,339

'~'ro


CHiTrEU

Mas&

2. Chi phi xay dung co ban do dang
V. DAu nr tai chinh dai han
1. Dftu nr vao cong ty can
2. Dftu nr vao cong ty -lien doanh, lien k~t
3. Dftu nr khac vao cong cu v5n
VI. Tai san dai han khac
1. Chi phi tra truce dai han
T6ng cong tai san (270 = 100 + 200)
C -NQ' phai tra
I. NQ' ngin han
1. Phai tra ngiroi ban ngan han
2. Nguoi mua tra ti~n tnroc ngan han
3. Thu~ va cac khoan phai nQP Nha mroc
4. Phai tra nguoi lao dong
5. Chi phi phai tra ngan han
6. Phai tra noi b9 ngan han
8. Doanh thu chira thuc hien ngan han
9. Phai tra ngan han khac

10. Yay va no thue tai chfnh ngan han
11. DI,l' phong phai tra ngan han
12. Quy khen thuong, phuc 19i
II. N Q'dai han
7. Phai tra dai han khac
8. Yay va no thue tai chinh dai han
D - VON CHV
mrn
I. V&n chii sO' hii'u
1. V5n g6p cua chu So' htru
- C6 phieu ph6 thong c6 phan bi6u quyet
- Co phieu iru dai
2. Thang dir v5n c6 phan
5. C6 phieu quy (*)
8. Quy dftu nr phat tri6n
9. Quy h6 tro slip x~p doanh nghiep
10. Quy khac thuoc v5n chu So' htru
11. L9"inhuan sau thue chira phan phoi
- LNST chira phan phoi liiy k~ d~n cuoi ky
tnroc
- LNST chira phan phoi ky nay
T6ng; cQng; ng;uAn v&n (440 = 300 + 400)

242
250
251
252
253
260
261

270
300
310
311
312
313
314
315
316
318
319
320
321
322
330
337
338
400
410
411
411a
41lb
412
415
418
419
420
421
421a

so

~p

81~U

~
Nguyen Viet Dung

===---

-

421b
440

Thuyet
minh

.-

11112016

3113/2016
208,148,084,678
13,300,000,000

179,267,156,339
13,300,000,000

12,000,000,000
1,300,000,000
22,459,298,431
22,459,298,431
783,810,653,663
611,590,627,153
427,915,635,236
94,867,356,881
68,027,782
2,241,994,113
1,622,332,732
5,244,835,870

12,000,000,000
1,300,000,000
15,738,460,615
15,738,460,615
681,089,119,538
487,292,082,318
320,382,695,710
78,641,866,823
68,027,782
7,633,945,356
3,080,848,803
2,556,847,735

-

25,001,560,428
289,055,628,132

6,346,184,379
3,467,714,919
183,674,991,917
251,000,000
183,423,991,917
172,220.026 510
172,220,026,510
150,000,000,000
150,000,000,000
78,487
(3,360,000)
6,496,131,082

-

J'

2,197,217,013
225,317,027,279

886,914,919
166,909,386,608
206,000,000
166,703,386,608
193.797.037.220
193,797,037,220
150,000,000,000
150,000,000,000
78,487
(3,360,000)

6,496,131,082

15,727,176,941
12,021,387,651

37,304,187,651

3,705,789,290
783,810,653,663

37,304,187,651
681,089,119,538


CONG TY CO PHAN VIGLACERA

TlEN SON

M§u s6 B 02a - DN
(Ban hanh then Thong nr s6 200/20 14/TT-BTC

Dja chl.Khu cling nghi~p Tien SO'n - B~c Ninh

ngay 22/12/2014 cua B9 Hi chfnh)

BAo cAo

KET

QUA HO~

T DONG KINH DOANH

Quy I nam 2016
Don vi

Quy

tinh:tf6ng

Liiy k~ HI' d§u nam d~n cll6i quy nay

Mii sA

Thlly~t
minh

2

3

I. Doanh thu ban hang va cung dp djch vI}

1

1

196,001,904,078

127,600,368,223

196,001,904,078

127,600,368,223

2. Cac khoan giam trir doanh thu

2

2

218,981,474

571,730,400

218,981,474

571,730,400

3. Doanh thu thu§n v~ ban hang va cung dp djch VI}(10= 01-02)

CHlTIEU
1

Nam nay

Nam truoc

Nam true'c

Nam nay

4

5

6

7

10

195,782,922,604

127,028,637,823

195,782,922,604

127,028,637,823

4. Gia van hang ban

11

177,158,024,233

103,822,469,751

177,158,024,233

103,822,469,751

18,624,898,371

23,206,168,072

18,624,898,371

23,206,168,072

3

5. LQ'i nhuan g9P v~ ban hang va cung dp djch VI}(20=10 - 11)

20

6. Doanh thu heat d{}ng tai chinh

21

4

"968,806,188

65,972,859

968,806,188

65,972,859

7. Chi phi tai chinh

22

5

8,468,421,618

13,109,176,307

8,468,421,618

13,109,176,307

8,159,167,515

6,270,981,947

8,159,167,515

6,270,981,947

3,074,723,677

1,142,858,734

3,074,723,677

1,142,858,734

3,698,384,755

3,141,177,492

3,698,384,755

3,141,177,492

4,352,174,509

5,878,928,398

4,352,174,509

5,878,928,398

280,228,020

1,380,045,632

280,228,020

1,380,045,632

3,191,924,331

165,916

3,191,924,331

- Trang do: Chi phi Jiii yay

23

8. Chi phi ban hang

25

8a

9. Chi phi quan Iy doanh nghiep

26

10 LQ'i nhuan thu§n fil' hoar d9ng kinh doanh {30 = 20 + (21 - 22) - (25 + 26)}

30

II. Thu nh~p khac

31

6

12. Chi phi khac

32

7

13. LQ'i nhuan khac (40 = 31 - 32)

40

14. T6ng IQ'inhuan k~ toan trurrc tI\U~ (50 = 30 + 40)

50

15. Chi phi tllU~ TNDN hi~n hanh

51

17. LQ'i nhu~n sau tllU~ thu nh~p doanh nghi~p (60=50 - 51 - 52)

60

18. Lat co' ban trsn c6 phi~u (*)

70

19. Liii suy giam tren c6 phi~u (*)

71

8b

165,916

10

280,062, I04
4,632,236,613

(1,811,878,699)
4,067,049,699

4,632,236,613

4,067,049,699

926,447,323

907,323,274

926,447,323

907,323,274

3,705,789,290

3,159,126,425

3,705,789,290

3,159,726,425

247

319

(1,811,878,699)

319

247

-

L~P BIEU

280,062,104

KE TO AN TRU"ONG

~'l-'!,IJ,Ib~ r.a_~~""",- 15thdn.,g 04 niim 2016
09'

~

CQ,NG~C
COPHAN

f

;! VIG~AC~~)/1J~
TIEN SON /:::/.
.~>----- ;f!l .

CONG TY

-So

~
Nguyen Vi~t Dung

N

en Thj Thuy Hit

.1fDU _T.

ch HUll Thuan

-


CONG TY

co PHAN

Mftu

VIGLACERA TIEN SON

sa B 03a -

(Ban hanh theo Thong tu

Dia chi:Khu cong nghiep Tten SO'n- B~c Ninh

DN

s6 200/20

14/TT-BTC

ngay 22112/2014 cua B9 Hi chinh)

BAo cAo

LUU CHUYEN TIEN T~

(Tit eo phuong pit tip gidn tiip)
Quy1 nam 2016
Don vi tinh: dong
CHiTIEU

Masa

1

2

Thuyet minh

Lfiy k~ ti.r dfiu nam d~n
euai ky Nam nay

Lfiy k~ tir dfiu narn d~n
euai ky Nam trutrc

4

5

3

1. Luu chuyen ti~n tir heat d{lng kinh doanh
1. L!fi nhuiin truce thut

1

2. DiJu chinh cho cdc khotin
- Kh~u hao TSCD va BDSDT

2

4,632,236,613

4,067,049,699

28,334,707,801

16,444,883,749

13,978,802,072

10,206,542,302

-

I
- Cac khoan dir phong

3

- Lai, 16 chenh I~ch tY gia h6i doai do danh gia lai cac khoan
rnuc ti~n t~ co g6c ngoai t~

04

- Lai, 16 ill heat o(mg o~u nr

05

(6,698,229)

(32,640,500)

- Chi phi Hiivay

6

8,159,167,515

6,270,981,947

- Cac khoan dieu chinh khac

7

3. L(1i nhuiin tir hO{lt d{Jng kinb doanh trutrc thay dOi van
luu d{Jng

8

32,966,944,414

20,511,933,448

- Tang, giam cac khoan phai thu

09

(12,529,385,729)

(3,994,382,128)

- Tang, giam hang t6n kho

10

(66,149,727,592)

(26,034,182,525)

- Tang. giam cac khoan phai tra (Khong k~ lai vay phai tra,
thue thu nhap doanh nghiep phai nop)

11

11,902,642,151

38,902,119,707

- Tang, giam chi phi tra truce

12

(6,901,837,816)

(10,785,866,875)

- Tang, giam chirng khoan kinh doanh

13

- Ti~n Hii vay ail tra

14

(5,471,179,380)

(5,921,943,123)

- Thu~ thu nhap doanh nghiep ail nop

15

(3,306,723,316)

(1,009,101,122)

- Ti~n thu khac ill heat d(>ng kinh doanh

16

- Ti~n chi khac cho heat o(>ng kinh doanh

17

Luu chuyin

20

tiJn thufl1l tir hoat d{Jng kinh doanh

6,203,436,443

-

-

-

-

-

(2,331,972,437)

(49,489,267,267)

9,336,604,945

-

II. Luu chuyen tj~n tir hoat dgng dfiu ttr
I.Ti~n chi d~ mua sam, xay dirng TSCD va cac tai san dai
han khac

21

2.Ti~n thu ill thanh ly, nhuong ban TSCD va cac tai san dai
han khac

22

3.Ti~n chi cho vay, mua cac cong cu no cua don vi khac

23

-

4.Ti~n thu hili cho vay, ban lai cac cong cu nc cua don vi
khac

24

-

5.Ti~n chi d~u nr g6p v6n VaGdon vi khac

25

-

6.Ti~n thu hili d~u tII g6p v6n VaGdon \'i khac

26

-

7.Ti~n thu Iili cho vay, c6 tire va loi nhuan diroc chia

27

6,698,229

32,640,500

30

(28,874,230,110)

(6,870,039,043)

Luu chuyin

tiJn thuan tir hoat d{Jng

aim tu

(28,880,928,339)

(6,902,679,543 )

-

-

-

Ill. Liru chuyen tj~n tir heat ogng tai ehinh
1. Ti~n thu ill phat hanh c6 phieu, nhan v6n g6p cua chu
hfru

sa

31

-

-


Liiy kS tll' d~u narn d~n
cu6i ky Nam nay

Liiy k~ tir d~u nam d~n

cu6i ky Nam truec

4

5

-

-

cHi TIEU

Ma s6

Thuyet minh

1

2

3

2. Tibn tra 1~ von g6p cho cac chu sa htru, mua lai e6 phieu
cua doanh nghiep dii phat hanh

32

3. Tibn thu ill di vay

33

207,865,272,909

121,454,609,997

4. Tibn tra nc g6e vay

34

(126,755,066,747)

(104,586,885,418)

5. Tibn tra nc g6e thue tai chinh

35

(651,000,000)

(387,600,000)

6. C6 rue, 19'inhuan dii tra cho chu sa hfru

36

L/rU chuyin ti~n thuiin tic hop! tIpng tiii chinh.

40

80,459,206,162

(10,249,875,421)

50

2,095,708,785

(7,783,309,519)

60

5,912,208,759

20,144,339,305

Luu chuyen ti~n thu~n trong ky (50

= 20+30+40)

Ti~n va nrong duong ti~n d~u ky
Anh huang cua thay d6i

tY gia

h6i doai quy d6i ngoai t~

Ti~n va turrng duong ti~n cu6i ky (70

= 50+60+61)

(26,730,000,000)

-

61
70

8,007,917,544

12,361,029,786
thang 4 nam 2016

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BIEU

~
Nguyen Viet Dung

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CONG TY

co PHAN

VIGLACERA

M~u

TIEN

sa B 09a -DN

(Ban hanh theo Thong tu s6 200/2014/TT-BTC

Dia chl.Khu ding nghi~p Tten SO'n - Blic

ngay 22/12/2014 cua B(J Hi chinh)

BAN TIIUYET MINH BAo cAo TAl cHiNH
Quy1 ndm 2016
1. D~c di~m boat dQng cua doanh nghi~p

1. Hinh thirc sa httu von: Cong ty C6 phan Viglacera Tien San ti€n than la Cong ty Granite Tien San la doanh nghiep Nha mroc duoc
chuyen d6i tbeo Quyet dinh s6 1309/QD-BXD ngay19/10/2007 cua BQ tnrong BQ Xay dung v€ viec chuyen Cong ty Granite Tien
Son true thucc T6ng Cong ty Thuy tinh va G6m xay dung thanh Cong ty C6 phan Viglacera Tien San.
2. Linh V\ICkinb doanb: San xuat cong nghiep
3. Nganh nghe kinb doanh.
HOC;ltdong chinh cua Cong ty thee Giay dang leY kinb doanb s6 2103000297
01111120071a:

do Sa Ke hoach va DAu tu tinh B~c Ninb c~p ngay

San xu~t va kinb doanb cac IOC;li
gach 6p lat ceramic, granite va cac IOC;li
V?t lieu xay dung khac;
Hoan thien va trang tri cac cong trinh dan dung va cong nghiep;
Ttr v~ thiet ke, chuyen giao cong nghe san xu~t V?t lieu xay dung;
Kbai thac va cb~ bi~n khoang san;
Kinb doanb dich vu v?n chuyen hang hoa bang 0 to;
Kinb doanb nguyen V?t lieu xay dung;

,

Kinh doanb may moc, thiet bi phu tung thay th~.
4. Chu ky san xu~t, kinb doanh thong thuong: 10 thang
5. f)~c diSIDhoat dong cua doanb nghiep trong nam tai chinh co anh huang d~n Bao cao tai chinb.
6. C~u true doanh nghiep
- Danb sach Cac cong ty can; CN cong ty c6 phan Vigalcera Tien Son - Nha may Viglacera Thai binh
- Danh sach cac cong ty lien doanh, lien ket; Cong ty C6 phan kinb doanh gach 6p lat Viglacera, Cong ty C6 phan thirong mai
Viglacera
- Danh sach cac don vi tnrc thuoc khong co tu each phap nhan hach toan phu thuoc.
7. Tuyen b5 v€ kha nang so sanh thong tin tren Bao cao tai chinb (co so sanh duoc hay khong, n~u khong so sanh diroc phii.i neu ro ly

do nhir vi chuyen d6i hinh thuc sa htru, chia tach, sap nhap, neu do dii.iv€ ky so sanh ...)
II. Ky k~ toan, don vi ti€n t~ suo dung trong k~ toan
I. Ky k~ toan nam (bat dAu ill ngii.y 0110 II va k~t thuc vii.ongii.y 311121 hang nam ).
2. Don vi ti€n t~ sir dung trong k~ toan: la D6ng Vi~t Nam (VND)
III. Chuftn muc va Cb~ dQ k~ toan ap dung
1. Ch~ do k~ toan ap dung
2. Tuyen b6 v€ viec tuan thu Chuan muc k~ toan va Ch~ do k~ toan: Cong ty da: ap dung cac Chuan mire k~ toan Viet Nam va cac van
bii.nhuang d§n Chuan mire do Nha mroc da ban hanh. Cac bao cao tai chinh duoc l?p va trlnh bii.ythee dung moi quy dinh cua rung
chu§n IDlfC,thong tu huang d§n tlnrc hien chuan IDlfCva Cb~ d(J k~ toan hien hanh dang ap dung,
IV. Cac chinh sach k~ toan ap dung (trong truong hop doanh nghi~p boat dQng lien tuc)
I. Nguyen t~c chuyen d6i Bao cao tai chinb l?p bang ngoai t~ sang D6ng Viet Nam (Truong hop d6ng tien gbi s6 k~ toan khac voi
f)6ng Vi~t Nam); AM huang (neu co) do viec chuyen d6i Bao cao tai chinh ill d6ng ngoai t~ sang D6ng Vi~t Nam.
2. Cac IOC;li
tY gia h6i doai ap dung trong k~ toan: USD vii.EUR
3. Nguyen cic xac dinh la:i su~t tlnrc

W

(lai suM hieu lire) dung dS chiet kh~u dong tien.

4. Nguyen cic ghi nhan cac khoan tien vii.cac khoan tuong duang ti€n: bao gom ti€n m?t tai quy, ti€n giri ngan hang, cac khoan dAutu
ngan han co thai gian dao han khong qua 03 thang, co tinh thanb khoan cao, co kha nang chuyen d6i d~ dang thanh cac IUQ'Dgtib xac
dinh va khong co nhieu rui ro trong chuyen d6i thanh tien.

-.

5. Nguyen t~c k~ toan cac khoan dAu tu tai chinh
a) Chung khoan kinb doanb;
b) Cac khoan dAutu nam gilt d€n ngii.ydao han;

1


c) Cac khoan cho vay;
d) D~u ill VaGcong ty con; cong ty lien doanh, lien ket;
d) D~u ill VaGcong cu v6n cua don vi khac;
e) Cac phuong phap kS toan d6i voi cac giao dich khac lien quan dSn d~u tu tai chinb.
6. Nguyen tic k~ toan no phai thu thu duoc trinh bay tren Bao cao tai cbinb rieng theo gia tri gbi s6 cac khoan phai thu khach hang va
phai thu khac sau khi trir di cac khoan dir phong duoc l~p cho cac khoan no phai thu kh6 doi.
7. Nguyen tic gbi nhan hang ton kho:

- Nguyen tie ghi nhan hang t6n khoduoc tinb theo gia g6c. Truong hop gia tri thuan c6 th~ thirc hien diroc th~p hem gia g6c thl hang
t6n kho ducc tinh theo gia tri thuan c6 th~ thuc hien duoc. Gia g6c hang t6n kbo bao g6m chi phi mua, chi phi ch~ bien va cac chi phi
lien quan true ti~p khac phat sinh d~ co duoc bang t6n kho a dia di~m va trang thai hien tai
- Phuong phap tinh gia tri hang tan kho diroc xac dinh thee phuong phap binh quan gia quyen thang
- Phuong phap hach toan hang t6n kho theo Phuong phap ke khai tlnrong xuyen
- Phuong phap I~p du phong giam gia hang t6n kho duoc I~p VaGthoi di~m cuoi nam la s6 chenh lech giua gia g6c cua hang t6n kbo
Ian hem gia tri thuan co th~ thuc hien dircc
8. Nguyen tie ghi nhan va cac kb~u hao TSCD, TSCD thue tai chinh, b~t dong san d~u tu:
Hi san c6 djnh htru hinh, tai san c6 dinh va hinh ducc ghi nhan theo gia g6c. Trang qua trinh su dung, tai san c6 dinh hiru hinh, tai san
c6 dinh va hinh duoc ghi nhan theo nguyen gia, hao man luy kS va gia tri can 1<;1i.
Hi san c6 dinh thue tai chinb diroc ghi nhan nguyen gia theo gia tri hop ly hoac gia tri hien tai cua khoan thanb toan tiSn thue t6i thieu
(kheng bao g6m thuS GTGT) va cac chi phi true tiep phat sinh ban d~u lien quan d~n TSCD thue tai chinb. Trang qua trinh sir dung,
tai san c6 dinh thue tai chinb duoc ghi nhan theo nguyen gia, hao man luy k~ va gia tri con lai.
Khau hao diroc trich theo plnrong phap duong thing. Thai gian khan hao duoc iroc tinh nhtr sau:
Nha cira, v~t kiSn true
May m6e, thi~t bi

10-50 nam
20 nam

Phuong ti~n v~ tai

06-10 nam

Thi~t bi van phong

03-08 nam

Cac tai san khac

05 nam

Quyen sa dung d~t

49 narn

Gia tri thuong hieu

10 narn

Phan mem quan Iy

05 nam

TSCD thue tai chinh duoc trich khau hao nhir TSCD cua Cong ty. D6i voi TSCD thue tai chinh khong chic chin se duoc mua lai thi se
diroc tinh trich kh~u hao then thai han thue kbi thai han thue ngan hem thai gian sa dung hiru ich
9. Nguyen tic k~ toan cac hop d6ng hop tac kinh doanb.

10. Nguyen tic k~ toan thue TNDN hoan lai.

II. Nguyen tic kB toan chi phi tra tnroc.
Cac chi phi tra truce chi lien quan dBn chi phi san xu~t kinb doanh cua mQt nam tai chinh hoac mot chu ky kinb doanh duoc ghi nhan
la chi phi tra tnroc ngin han va duoc tinh VaGchi phi san xu~t kinh doanh trong nam tai chinh.
Cac chi phi da: phat sinh trong nam tai cbinh nhung lien quan d~n k~t qua hoat d9ng san xuat kinh doanb cua nhieu nien dQ k~ toan
diroc hach toan van chi phi tra tnroc dai han d~ pharr.b6 dk vao k~t qua hoat d9ng kinh doanh trong cac nien dQ k~ toan sau.
Viec tinh va pharr b6 chi phi tra truce dai han van chi phi san xu~t kinh doanb tirng ky hach toan diroc can cir van tinh ch~t, rmrc d9
tung IO<;1i
chi phi d~ chon phirong phap va tieu thirc pharr b6 hop IY. Chi phi tra tnroc duoc pharr. b6 ~n vao chi phi san xu~t kinh
doanh then phuong phap duong thang.
12. Nguyen tic kB toan no phai tra,
13. Nguyen tic gbi nhan vay va no phai tra thue tai cbinh.
14. Nguyen tic gbi nb~ va v6n hoa cac khoan chi phi di vay.
Chi phi di vay diroc ghi nhan VaGchi phi san xu~t, kinh doanb trong ky kbi phat sinh, trir chi phi di vay lien quan tnrc tiep dBn vi~c ~u
ill x§.ydung hoac san x~t tai san da dang duqc tinb van gia tri cua tai san d6 (duqc v6n hoa) khi c6 du cac diSu ki~n quy djnh trong
Ch~ mlJc K~ toan Vi~t Nam s6 16 "Chi phi d:ivay".
Chi phi di vay lien quan trlJc ti~p dBn vi~c ~u ill xay dlJDgho~c san ~t tai san da dang ck c6 thm gian du dai (tren 12 thang) d~ c6
th~ dua VaGsa d\lllg theo m\lc dich dinh truac ho~c bim thl duqc tinb VaGgia tIi cila tai san d6 (duqc v6n hol\.), bao g6m cac khoan la:i
tiSn vay, phan b6 cae khoan chiBt kb~u ho~c ph\l trQi Jchjphat hanb trai phiBu, cac kboan chi phi ph\l pbat sinh lien quan
qua trlnb
lam thiI tl)c vay.
2

tm


15. N guyen t~c ghi nhan chi phi phai tra.
Cac khoan chi phi thuc te clnra phat sinh nhung duoc tricb tnroc VaGchi phi san xuat, kinh doanh trong kY d6 dam bao khi chi phi phat
sinh thuc tS khong gay d9t bien cho chi phi san xu§.t kinh doanh tren co sa dam bao nguyen t~c phn hop gitra doanh thu va chi phi. Khi
cac chi phl do phat sinh, neu c6 chenh lech voi s6 dll:trich, ke toan tien hanh ghi b6 sung hoac ghi giam chi phi nrong img voi phan
chenh lech,

16. Nguyen tac va phuong phap ghi nhan cac khoan du phong phai tra.
17. Nguyen t~c ghi nhan doanh thu chua thuc hien,
18. Nguyen t~c gbi nhan trai 'phieu chuyen d6i.
19. Nguyen t~c ghi nhan v6n chu

sa htru:

- Nguyen t~c ghi nhan v6n g6p cua chu

sa htru, thang

v 6n delunr cua chu sa htru diroc ghi nhan

dir v6n c6 phan, quyen chon trai phieu chuyen d6i, von khac cua chu

theo s6 v6n thuc gop cua chu

sa htru,

sa htru,

Thang dir v6n c6 phan diroc ghi nhan theo s6 chenh lech Ian hon/hoac nho bon gifra gia thuc te phat hanh va menh gia c6 phieu khi
phat hanh c6 phieu lfuJ delu, phat hanh b6 sung hoac tai phat hanh c6 phieu quy. Chi phi tnrc tiep lien quan den viec phat hanh b6 sung
c6 phieu hoac tai phat hanh c6 phieu quy duoc ghi giam Thang du v6n c6 phan.
Loi nhuan sau thu~ chua phan phoi la s6 loi nhuan ill cac heat d9ng cua doanh nghiep sau khi trir (-) cac khoan di~u chinh do ap dung
h6i t6 thay d6i chinh sach k~ toan va di~u chinh h6i t6 sai s6t trong yeu cua cac nam tnroc. Loi nhuan sau thue chua phan phoi c6 th6
dircc chia cbo cac nha delu nr dna tren tY I~ g6p v6n sau khi duoc Dai hQi c6 dong phe duyet va sau khi dll:trich I~p cac quy dir phong
thee E>i~uI~ Cong ty va cac quy dinh cua phap luat Viet Nam.

.1

- Nguyen t~c ghi nh?n chenh lech danh gia lai tai san.

j

- Nguyen t~c ghi nhan chenh lech tY gia.
- Nguyen t~c ghi nhan 19i nhuan chua phan ph6i.

,

20. Nguyen t~c va phuong phap ghi nhan doanh thu:
- Doanh thu ban hang;
Doanh thu ban hang duoc gbi nhan khi d6ng thai th6a man cac di~u kien sau:
· Pheln Ian nii ro va 19i Ich gan lien voi quyen so htru san pham hoac hang h6a da: duoc chuyen giao cho nguoi mua;
· Cong ty khong con nam gift quyen quan Iy hang hoa nlnr nguoi

sa htru hang h6a hoac

quyen kiem soat hang hoa;

· Doanb thu duoc xac dinh nrong d6i chac chan;
- Cong ty da:thu duoc hoac se thu duoc 19i ich kinh te

ill giao

dich ban hang;

~

- Xac dinh duoc chi phi lien quan den giao dich ban hang.

- Doanh thu cung c§.p dich vu;
Doanh thu cung dp dich vu diroc ghi nhan khi ket qua cua giao dich d6 dircc xac dinh mot each dang tin cay. Truong hop vi~c cung
dp dich vu lien quan den nhieu 1.'5' thi doanh thu duoc ghi nh?n trong ky theo ket qua phan cong viec da:hoan thanh VaGngay I~p Bang
din d6i kS toan cua ky do. Ket qua cua giao dich cung c§.p dich vu duoc xac dinh khi thoa man cac di~u ki~n sau:
Doanh thu duoc xac dinh nrong d6i chac chan;
C6 kha nang thu diroc 19i ich kinh te

ill

giao dich cung dp dich vu do;

Xac dinh diroc phan cong viec dll:hoan thanh VaGngay l~p Bang can d6i k~ toan;
Xac dinh duoc chi phi phat sinh cho giao dich va chi phi d~ hoan thanh giao dich cung dp dich vu do.
Phcln cong viec cung dp dich vu da hoan thanh diroc xac dinh thee phirong phap danh gia c6ng viec hoan thanh.
- Doanh thu heat d9ng tai chinh;
Doanh thu phat sinh ill tien lai, ti~n ban quyen, c6 tire, 19i nhuan duoc chia va cac khoan doanh thu hoat d9ng tai chinh khac duoc ghi
nhan khi thoa man d6ng thai hai (2) di~u kien sau:
- Co kha nang thu dircc 19i ich kinh t~ ill giao dich do;
· Doanh thu dircc xac dinh nrong d6i ch~c chan.
C6 tire, lei nhuan diroc chia diroc ghi nhan khi C6ng ty dugc quy~n nh~ c6 ruc hoi;ic duqc quy~n nh~ 19i nh$
- Doanb thu hqp d6ng xay dlJllg.
- Thu nh~p khac
21. Nguyen cic k~ tom cac khoan giam trir doanh thu
22. Nguyen cic ke toan gia v6n hang ban.

3

ill vi~c g6p v6n.

~

23. Nguyen cic k~ toan chi phi tai chinh.
Cac khoan chi phi diroc ghi nhan vao chi phi tai chinh g6m:
Chi phi hoac cac khoan 16 lien quan d~n cac heat d9ng d~u tITtai chinh;
Chi phi di vay vim;
Cac khoan 16 do thay d6i

15' gia h6i doai cua cac nghiep vu phat sinh lien quan d~n ngoai t~;

DIJ phong giam gia d~u tITclnrng khoan.

Cac khoan tren duoc ghi nhan theo t6ng s6 phat sinh trong ky, khong bu-tnr v61 doanh thu hoat d9ng tai chinh.
24. Nguyen t~c k~ toan chi phi ban hang, chi phi quan Iy doanh nghiep.
25. Nguyen t~c va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thu~ thu nhap doanh nghiep hoan lai,
Thud hien hanh
Hi san thu~ va cac khoan thue phai n9P cho nam hien hanh va cac nam tnroc diroc xac dinh bang s6 ti~n du kien phai n9P cho (hoac
duoc thu h6i nr) cc quan thu~, dua tren cac mire thue suat va cac lu~t thu~ c6 hieu lire d~n ngay k~t thuc ky tinh thu~ nam.
26. Cac nguyen t~c va phirong phap k~ toan khac.
V. Cac chinb sach k~ toan ap dung (troog trunng hop doaoh nghi~p khong dap ung gia dinh hoat dQng lien tuc)
I. C6 tai phan loai tai san dai han va no phai tra dai han thanh ngan han khong?
2. Nguyen t~c xac dinh gia tr] tung loai tai san va no phai tra (theo gia tri thuan c6 th~ thuc bien dtroc, gia tri c6 th~ thu h6i, gia tri hop
ly, gia tri hien tai, gia hien hanh ...)
3. Nguyen t~c xu Iy tai chinh d6i v61:
- Cac khoan du phong;
- Chenh lech danh gia lai tai san va chenh lech

15' gia (con dang phan anh tren Bang can d6i k€ toan - neu c6).

VI. Thong tin b6 sung cho cac khoan muc trlnh bay trong Bang din d6i k~ toan

f)

1.

tu«

an vi tin'hi1
:

- Ti~n m(it
- Ti~n giri ngan hang khong ky han

6ng

D~u nam

Cuoi nam
182,563,080

40,639,000

7,825,354,464

5,871,569,759

8,007,917,544

5,912,208,759

- Ti~n dang chuyen

CQng

2. Cdc klz otin tliiu ttr tai
chinh
a) Chung khoan kinh doanh

Gia g6c

Cuoi nam
Gia hQ'PIy

DIJ phong

Gia g6c

Dftu nam
Gia hQ'P Iy

Dir phong

- T6ng gia tri c6 phieu;
(chi ti~t tung loai c6 phieu chiem ill 10% tren t6ng gia tri c6 phieu tro len)
- T6ng gia tri trai phieu;
(chi ti~t timg loai trai phieu chiem ill 10% tren t6ng gia tri trai phieu tro len)
- Cac khoan dftu tITkhac;

- Ly do thay d6i v61 timg khoan d~u nr/loai c6 phieu, trai phieu:
+ v~s6 hrong
+ V€ gia tri

Dftunam

Cuoi nam
b) £)~u nr nam gift d€n ngay dao han

Gia g6c

Gia tri ghi s6

Gia tri ghi s6

Gia goc

b l ) Ngan hC;U1
- Ti€n gui c6 ky han

.

- Trai phi~u
- Cac khoan d~u tITkhac
4


b2) Daih~
- Tien giri co ky han
- Trai phieu
- Cac khoan d~u nr khac

c) f)~u nr gop v6n vao don vi
khac (chi ti~t timg khoan d~\l

nr theo tY l~ v6n nam giu va
tV 1;; (l11vAn hiA, mlv~t)
- f)~u nr vao cong ty con

f)~unam

Cuoi nam
.,

Dir phong

Gia g6c

Gia g6c

DI! phong

- f)~u nr vao cong ty lien
doanh lien k~t·
Cong ty CP kinh doanh gach
6p lat Vizlacera
- f)~u nr vao don vi khac;

12,000,000,000

12,000,000,000

Cong ty CP tlnrong

1,300,000,000

1,300,000,000

mai

Vi o lar-era

~
1

- Tom t~t tinh hinh hoat dong cua cac cong ty con, cong ty lien doanh, lien k~t trong ky;
I

- Cac giao dich trong y~u gilra doanh nghiep va cong ty con, lien doanh, lien k~t trong ky.

l

- Truong hQ1)khong xac dinh duoc gia tri hop ly thi giai trinh Iy do.
3. Phiii tltu cua kluich hang

f)~unam

Cu6inam

a) Phai thu cua khach hang ngan han

\

48,863,756,403

38,715,035,575

Cong ty C6 ph~ thirong mai Viglacera

13,804,824,952

13,507,365,467

Cong ty c6 phan kinh doanh gach 6p lat Viglacera

22,573,144,437

14,524,902,849

Cac khoan phai thu khach hang khac

12,485,787,014

10,682,767,259

- Chi ti~t cac khoan phai thu cua khach hang chiem tir-10% tro
len tren tong phai thu khach hang

b) Phai thu cua khach hang dai han (nrong nr ngan han)

~,

c) Phai thu cua khach hang Iii cac ben lien quan (chi ti~t tung d6i
nrong)

1
f)~unam

Cu6inam
4. Phiii thu kluic

Gia g6e

Du phong

Gia g6e

Dir phong

aj Ngan han
- Phai thu vS e6 ph~ hoa;
- Phai thu vS c6 nrc va 19i nhuan duoc chia;
130,893,173

292,163,529

- Phai thu nguoi lao dong;

0

- Ky ctroc, ky quy;

0

0

- Cho mugu;

0

0

- Cac khoan chi hQ;

0

0

10,717,152,076

- Phai thu khac.

20,284,452

10,775,898,453

b) Dai han (nrong tu cac khoan muc ngtln han)

0

- Ky cuoc, kYquy;

"

11,286,985,605

20,284,452

S61ugng

~

..J

87,469,325

f)~unam
S61ugng

.

a) Tien;
b) Hang tan kho;

Gia tri

0

11,184,461,626

Cuoi nam
5. Tai siin tlziiu chit xu-Ij (Chi tilt ticng loai tai san thieu)

0

277,670,000

277,670,000

C{ing

87,469,325

Gia tri


f)~unam

Cuoi nam
6. N(l

xau

Gia g6e

Gia tri e6 th€ thu
h6i

- Teng gia tri cac khoan phai
thu, cho yay qua han thanh
toan hoac chua qua han
nhtrng kh6 e6 kha nang thu

Gia tri e6 th€
thu h6i

Gia goc

.-

cs phdn Long Dinh

1,139,212,339

1,139,212,339

C6ng ty EJdu tu san xudt
Thuang mai Xudt nhdp khdu

1,579,191,158

1,579,191,158

C6ng ty Trach nhiem hiiu
han Thuong mai va Dich v¥
N£UYlnDun5!.
Cac khoan na xdu khdc

1,133,430,600

1,133,430,600

6,508,694,348

6,508,694,348

10,360,528,445

10,360,528,445

C6ng ty

CQng

t6n

kilo:

Gia g6e

1
I

f)~unam

Cuoi nam
7. Hang

,c

Du phong

Gia goc

Dir phong

I

C

- Hang dang di tren duong;

j

- Nguyen lieu, vat lieu;

-

70,762,708,059

56,750,726,602

24,881,302,774

33,580,741,617

9,037,876,614

8,427,411,651

-

45,355,837,960

(J ,8 16,3 I 2,879)

- C6ng cu, dung el,l;
- Chi phi san h.'U~tkinh doanh do dang;
- Thanh pham;

105,582,557,975

(1,816,312,879)

- Hang h6a;

-

- Hang gtri ban;

;

- Hang h6a kho bao thue,

\

- Gia tri hang t6n kho u dong, kern, rn~t pham eh~t khong e6 kha
nang tieu tin) tai tho; diSm eu6i ky; Nguyen nhan va huang xu Iy
dbi voi hang t6n kho u dong, kern, rn~t pham eh~t;
- Gia tri hang t6n kho dung d€ th@ chap, cam c6 bao dam cac
khoan no phai tra tai tho; di€m cuoi ky;

/
- Ly do dful d@nviec trieh l~p them hoac hoan nhap dir phong
giam gia hang t6n kho.

CQng

210,264,445,422

(J ,8 I 6,312,879)

144,114,717,830

f)~una.m

Cu6i nam
8.

ru siin

di1 dang dai IUJ.n

Gia tri g6e

I

Gia tri e? th€ thu
hoi

(J ,816,3 12,879)

Gia tri g6e

a) Chi phi san xu~t, kinh doanh do dang dai han

I

Gia tri e6 th€
thu h6i

(Chi ti~t cho timg loai, neu li do vi sao kh6ng hoan thanh trong
ID9t chu IcY san ~t, kinh doanh thong tlnrong)
Cgng
b) Xay dung cc ban do dang (Chi ti~t eho cac cong trinh chiem
ill 10% tren tong gia tri XDCB)

f)~unam

'Cuoi nam

.

- Xay dung can ban do dang
6


an ma rQng san xudt Nha may Vigalcera Thai Binh - Giai

183,886,759,691

169,062,202,875

- Cong trinh xdy dung nha & cho can bQ, cong nhdn vien tai
Dong Lam - tu« Hai - Thai Binh

10,204,953,464

10,204,953,464

- Sua chtra 1611

14,056,371,523

- D1!

doan 11

- NM may Thai Binh

.-

C(ing

c6 dinl:

9. Tang, giant tai siin

Nha cira, v~t ki~n true

208,148,084,678

179,267,156,339

him liinlt:
Nha cira, v~t

ki~n true

Phuong ti~n
v~n tai, truyen
diin

May moc, thi~t

bi

Thi~t b], dung
C\l

quanly

TSCf) htru
hmh khac

TAng c(ing

Nguyen gia
121,187,569,362

S6 du dau nam

1,601,191,471

7,703,202,349

381,290,741,388

1,871,420,670

513,654,125,240

0

- Mua trong nam
- Biu tu XDCB hoan thanh
- Tang khac

0

\

- Chuyen sang b~t Q(>ngsan
n~ll

nr

- Thanh ly, nhuong ban

0

- Giam khac

0
121,187,569,362

S6 du cuoi Dam

381,290,741,388

7,703,202,349

1,601,191,471

1,871,420,670

513,654,125,240

221,356,636,227

6,486,170,897

1,230,069,338

1,871,420,670

277 ,545,702,343

11,103,291,620

73,159,384

52,232,583

Gia tr] hao mon lily k~
46,601,405,21

S6 du Q~UDam

I

2,283,922,303

- Kh~u hao trong Dam

13,512,605,890

- Tang khac

0

- ChUY€Dsang b~t d(>Dgsan
diu nr
- Thanh ly, nhirong ban

0

- Giam khac

0

0

S6 du cuoi Dam

48,885,327,514

232,459,927,847

6,559,330,281

74,586,164,151

159,934,105,161

1,217,031,452

1,282,301,921

1,871,420,670

29 I ,058,308,233

Gia tr] con lai
- Tai ngay d~u Dam

371,122,133

0

236,108,422,897

1318,889,550

0

222,595,817,007

\

72,302,241,848

- Tai ngay cuci Dam

148,830,813,541

- Gia tri con lai cuoi IcYcua TSCD hiiu hinh dung

ai thi

1,143,872,068

chdp, cdm

c6 dam

bao khoan yay;

- Nguyen gia TSCD cuoi niim dii khdu hao hit nhung vdn con su dung;
- Nguyen gid TSCD cu6i niim cha thanh Iy;
- Cac eam kit
- Cdc thay

vJ viec mua, ban TSCD hiiu hlnh eo gia tri Ion trong tuong lai;

a6i khdc vJ TSCf) hiiu hinh.

10. Tang, giam tai san
Quy~n

Sll'

c6 ilinlz vo ltinlt:
dung

aM

Quyen SIT dung

aftt

Ph§n m~m may
vi tinh

Thuong hi~u

TAng c(ing

Nguyen gia
19,973,839,140

S6 du d~u Dam
- Mua trong Dam
- Giam khac

.

0

7

422,842,500

20,396,68 1,640


19,973,839,140

S6 du cuoi nam

0

422,842,500

20,396,681,640

238,515,825

6,461,793,067

21,142,125

123,049,467

Gili tr] hao mon liiy k~
6,223,277 ,242

S6 du d~u nam

101,907,342

- Kh~u hao trong nam
- Tang khac
- Thanh Jy, nhUQTIgban
- Giam khac

6,325,184,584

0

259,657,950

6,584,842,534

- Tai ngay d~u nam

13,750,561,898

a

184,326,675

13,934,888,573

- Tai ngay cu6i nam

13,648,654,556

0

163,184,550

13,811,839,106

S6 du cuoi nam
Gia tr] con lai

- Gia tri con lai cu6i leYcua TSCD va hinh dung

ad th€ chdp, cdm c6 dam bao khoan vay;

- Nguyen gia TSCD vo hinh afi khdu hao hit nhung vJn

SII

dung;

s6 lieu va giai trinh khac;
giam ta; sdn c6 a/nit tlzue tai chinh:

- Thuyet minh
11. Tang,

Khoan muc

Phuong tien v~ tai,
truyen dftn

May moc, thiet

T6ng cong

Nguyen gia
S6 dir dau nam

17,675,602,654

2,359,686,273

20,035,288,927

- Thue tai chinh trong nam

0

- Mua lai TSCD thue tai
- Tang khac

920,140,818

- Tra lai TSCD thue tai chinh

0

- Giam khac

920,140,818

S6 du cu6i nam

17,675,602,654

2,359,686,273

20,035,288,927

3,013,895,419

342,416,672

3,356,312,091

252,776,038

90,370,677

343,146,715

Gia tr] hao mon lfiy k~
S6 du d~u nam
- Kh~u hao trong nam
- Mua lai TSCD thue tai

I

- Tang khac
- Tra lai TSCD thue tai chinh

- Giam khac
S6 dir cuoi nam

3,266,671 ,457

432,787,349

3,699,458,806

Gia tr] con lai
- Tai ngay d~u nam

14,661,707,235

2,017,269,601

] 6,678,976,836

- Tai ngay cuoi nam

14,408,931,197

1,926,898,924

16,335,830,121

* TiJn thue phdt sinh them duac ghi nhdn fa chi phi trong ndm;
* Can c1I ad xac dinh tiJn thue phat sinh them;

* DiJu

khoan gia han thue hoiic quyen duac mua tai san;

12. Tang, giiim bllt tl9ng siin tlliu tu:
Khoan muc

S6 ~unam

Tang trong nam Giam trong nam

a) Bftt dQng san dftu nr cho thue
Nguyen gia
- Quyen sir dung ~t

.

- Nba
- Nha va quyen sir dung d~t
u

S6 cu6i nam


- CO'sa ha tkg
Cia tri hao mon liiy k~
- Quyen sir dung d§.t
- Nha
- Nha va quyen sir dung d§.t

/

- CO'sa ha tkg
Cia tr] con lai
- Quyen

su dung d§.t

- Nha
- Nha va quyen

su dung d§.t

- Co so ha tkg
b) El1t oQng san o~u tu· nam giii' cho' tang gia
Nguyen gili
- Quyen sir dung d§.t
- Nha
- Nha va quyen str dung delt
- Co

so' ha tkg

T6n thftt do suy giam gia tr]
- Quyen

,

su dung d§.t

- l\lha

- Nha va quyen su dung d§.t
- Co

sa ha tang

Gia tr] con l~i
- Quyen str dung d§.t
J

/

-Nha

(

- Nha va quyen
- Co

su dung

d§.t

(

I

sa ha !kg

1

- GiG tri con lai cuoi kj; cua BDSDT dung

ai lhi

chap, cdm

c6 dam

bao khoan vay;

- Nguyen gia BDSDT all khdu hao hit nhung win cho thue hoiic niim giii cha tang gid;
- Thuyit minh s6 li¢u

va guu

trinh khac.

13. Chi phi Ira trutic

f)clunam

Cuoi nam

a) Ngan han (chi ti~t theo tung khoan ro~
- Chi phi tra tnroc v~ thue hoat dQng TSCf);
- C6ng cu, dung cu xu§.t dung;

1,141,481,465

38,812,500

b) Dai han
- C6ng

CI,l,

0
dung cu xuat dung;

263,589,255

29,555,066

1,405,070,720

68,367,566

- Chi phi mua bao hiem;
- Cac khoan khac (neu chi ti~t n~u co gia tri JOO).
CQng

14. Tizi siin kluie

Cu6i nam

a) Ngan han (chi ti~t thee tirng khoan muc)
b) Dai han (chi ti~t theo tirng khoan muc)

9

f)clunam


CQng

15. Vay

va n(1 time

Cuoi nam

tiii

chinh
a) Yay ng~n han

260,305,019,988

NH DT &PT B~c Ninh

190,276,911,750
0

0

S6 c6 kha nang
tra no

Giam

Gia tri

117,444,540,897

187,472,649,135

187,472,649,135

17,223,981,249

17,223,981,249

17,223,981,249

100,220,559,648

149,229,273,481

149,229,273,481

.-

NH PVC:
C6ng ty cho thue TCNHCTVN
b) Yay dai han (Chi ti~t
theo kv han)
NH C6ng thirong KCN Tien
Son
C6ng ty cho thue TCNHCTVN
Vay ca nhan

NQ'

Tang

260,305,019,988
0

NH C6ng thtrong KCN Tien
Son
NH NN&PTNT re Liem

C)

S6 c6 kha nang
tra no

Gia tri

D~unam

Trang nam

239,285,625,583

239,285,625,583

5,711,904,765

5,711,904,765

0

0

5,711,904,765

5,711,904,765

15,307,489,640

15,307,489,640

0

0

15,307,489,640

15,307,489,640

0

dai han d~D han tra

NH C6ng thirong KCN Tien
Son
C6ng ty cho thue TCNHCTVN
Va ca nhan

I

190,276,911,750

0

0

0

181,636,591,917

181,636,591,917

17,588,361,159

2,655,155,850

166,703,386,608

166,703,386,608

164,222,413,134

164,222,413,134

13,771,526,116

42,600,000

150,493,487,018

150,493,487,018

6,035,551,350

6,035,551,350

6,035,551,350

6,035,551,350

11,378,627,433

11,378,627,433

2,612,555,850

10,174,348,240

10,174,348,240

30,538,008,144

30,538,008,144

0

7,306,370,000

37,844,378,144

37,844,378,144

*

28,750,608,144

28,750,608,144

0

6,655,370,000

35,405,978,144

35,405,978,144

.~

0

651,000,000

2,438,400,000

2,438,400,000

0

0

3,816,835,043

#

1,787,400,000

1,787,400,000

0

CQDg

472,479,620,049

0

0

472,479,620,049

207,865,272,909

127,406,066,747

0

392,020,413,887

392,020,413,887

c) Cac khoan no thue tai chinh
Nam nay

Thai han

T6ng
khoan
thanh tom Tra tiSn Hiithue
tien thue
tai chinb

Nam tnroc

;c
Tra no g6c

T6ng khoan
thanh tom tiSn
thue tai chinh

Tra tiSn U'iithue

Tra no g6c

G

"'

Tir I nam trc

xu6ng
Tren 1 nam dSn 5
lnam
Tren 5 nam

D~unam

Cuoi nam
d) S6 vay va no thue tai cbinb qua han cbua thanh tom
G6e

Uii

G6c

Uii

- Vay;
- No thue tai cbinb;
- Ly do chua thanh toan
CQDg
d) ThuySt minb chi tiSt vS cac khoan vay va no thue tai cbinb d6i voi cac ben lien quan
Cu6inam
16.Pluii trii nguai ban
Gia tri
a) Cac khoan phai tra ngiroi ban ngan han

10

S6 c6 kha nang

tra no

D~unam
Gi~ tri

S6 c6 kha nang
trang


- Chi tiSt eho tung d6i tuong chiem tir 10% tro len tren tong s6
phai tra;
- Phai tra eho cac d6i nrong khac

94,867,356,881

b) Cac khoan phai tra ngiroi ban dai han (ehi tiSt nrong tIJ ngan
han)
CQng

79,720,909,207

94,867,356,881

~

0

79,720,909,207

0

e) So nc qua han chtra thanh toan
- Chi tiSt rung d6i nrong chiem 10% tro len tren t6ng s6 qua
han;
- Cac d6i nrong khac

e) Phai tra ngiroi ban hi cac ben lien quan (ehi tiSt cho rung d6i

17.

tuu! va cdc khoiin

pluii n9P nlui

S6 phai nop
trong nam

f)§.unam

IlU'O'C

S6 da thuc ncp
trong nam

Cu6i nam

a) Phai nop (ehi tiSt theo rung loai thue)
0

Thu6 GTGT

Thu6 thu nhap doanh nghiep

3,306,723,316
62,307,065

Thu~ thu nhap ca nhan

,

Thu~ nha d~t, ti~n thue d~t

19,652,599,702

0

926,447,323

3,306,723,316

926,44 7 ,323

18 I ,032,27 I
0

202, I II ,635

41,227,701

0

463,476,120

463,476,720

4,264,914,975

Cac loai thu~ khac

19,652,599,702

810,842,369

963,886,063
4,417,958,669

..

C6n(J
.

7,633,945,356

S6 phai nop
trong nam

f)§.unam

b) Phai thu (ehi ti6t theo rung loai thue)

22,187,442,079

27,579,393,322

S6 da thuc nop
trong nam

2,241,994,1 J3

Cuoi nam

8,677 ,608,550

Thu~GTGT

19,648,236,562

23,291,628,773

12,321,000,761

19,648,236,562

23,291,628,773

12,321,000,761

Thu~ xuat, nhap kh§.u
CQng

8,677 ,608,550

18. Chi phi plliii Ira

f)§'u nam

Cu6inam

a) Nglin han

~

5,244,835,870

2,556,847,735

5,244,835,870

2,556,847,735

5,244,835,870

2,556,847,735

)

:

- Trieh tnroc chi phi tien luong trong thai gian nghi phep;
- Chi phi trong thai gian ngimg kinh doanh;
- Chi ~i trieh truce tam tinh gia v6n hang hoa, thanh pham

Bf)S a ban;
- Cac khoan trieh truce khac;
b) Dai han
- Lai yay
- Cac khoan khac (ehi ti6t rung khoan)
CQng
19. Plziii trii kluic

f)§.unam

Cu6i nam

a) Ngan han
- Hi san thira cho giai quyet;

.

- Kinh phi cong dean;

442,714,932

- Bao hiem xa hOi;

180,976,716

0

186,762,952

°

- Bao hiem y t6;

11

346,425;912


- Bao hiem thAt nghiep;

83,005,756

-Ti~n bao lanh hop d6ng

869,323,630

20,000,000

65,000,000

- Nhan leY quy, leY cUQ'Cngan h\U1;
- C6 tire, loi nhuan phai tra;

°

869,323,630

22,500,000,000
297,715,729

916,467,471

24,580,499,715

2,197,217,013

- Cac khoan phai tra, phai n9P khac,

C(lng
b) Dai b\U1(chi tiet nrng khoan muc)

.,

:D~unam

Cu6i nam

- Nh~ leY quy, 1.;' ciroc dai h\U1

251,000,000

206,000,000

251,000,000

206,000,000

- Cac khoan phai tra, phai n9P khac

C(lng

c) So no qua h\U1chira thanh toan (chi tiet nmg khoan muc,

1y do clnra thanh

toan no qua h\U1)
:D~unam

Cuoi nam
a) Ngan h\U1
- Doanh thu nhan tnroc;
- Doanh thu

ill chuang

trinh khach hang truyen thong;

- Cac khoan doanh thu chtra thuc hien khac.
b) Dai h\U1(chi ti~t nmg khoan muc nhu ngan h\U1)

)

c) Kha nang khong thuc hi~n duoc hop d6ng voi khach hang
(chi ti~t tung khoan muc, 1y do khong co kha nang thuc hien).
21. Trtii pltiiu pluu Mmh
21.1. Trai phieu thuong (chi
ti~t theo tung loai)

:D~unam

:D~u nam

Gia tri

Uti suat

Ky h\U1

Gia tri

Uti suat

Ky han

a) Trai phieu phat hanh
- Loai phat hanh theo menh
- Loai phat hanh co chiet
- Loai phat hanh co phu troi.

·r,
b) Thuy~t minh chi ti~t

vS trai

phieu cac ben lien quan nam gilt (theo tirng loai trai phieu)

.I

-

21.2. Trai phieu chuyen d6i:

'J

a. Trai phieu chuyen d6i tai thai diem d~u Icy:
- Thai di~m phat hanh, Icyh\U1g6c va Icy han con lai timg loai trai phieu chuyen d6i;
- S6 hrong timg loai trai phieu chuyen d6i;
- Menh gia, Hiisu~t tung loai trai phieu chuyen d6i;

-=1y I~ chuyen

L

d6i thanh c6 phieu tirng loai trai phieu chuyen d6i;

- Uii suM chiet khau dung d~ xac dinh gia tri phan no g6c cua tung loai trai phieu chuyen d6i;
- Gia tri phan no g6c va phan quyen chon c6 phieu cua tung loai trai phieu chuyen d6i.
b. Trai phieu chuyen d6i phat hanh them trong Icy:
- Thai di~m phat hanh, Icyb\U1g6c tirng loai trai phieu chuyen d6i;
- S6 hrong timg loai trai phieu chuyen doi;
- Menh gia, Hiisu~t nrng loai trai phieu chuyen d6i;
- TY 1~chuyen d6i thanh c6 phieu timg loai trai phieu chuyen d6i;
- Uii su~t chiet khau dung d~ xac dinh gia tri phan nc g6c cua nmg loai trai phieu chuyen d6i;
- Gia tri phan no' g6c va ph~ quyen chon c6 phieu cua tung loai trai phieu chuyen d6i.

12


c. Trai phieu chuyen d6i diroc chuyen thanh c6 phieu trong Icy:
- S6 hrong tung loai trai phieu da chuyen d6i thanh c6 phieu trong ky; S6 hrong c6 phieu phat hanh them trong ky d€ chuyen o6i trai

phieu;

- Gia tri phan no g6c CM trai phieu chuyen d6i diroc ghi tang v6n chu sa bilu.

d. Trai phieu chuyen d6i dll dao han khong diroc chuyen thanh c6 phieu trong Icy:
- S6 hrong timg loai trai phieu da dao han khong chuyen

d6i thanh c6 phieu trong Icy;

- Gia tri pb§.n no g6c cua trai phieu chuyen d6i duoc hoan tra cbo nha o~u

ill.

e. Trai phieu chuyen d6i tai thoi diem cu6i ky:
- Ky han g6c va Icy han can 1000i
nrng loai trai phieu chuyen

o6i;

- S6 hrong nrng IOO;litrai phieu chuyen o6i;
- Menh gia, Hii su~t nrng IOO;li
trai phieu chuyen

o6i;

- TY l~ chuyen o6i thanh c6 phieu tirng IOO;litrai phieu chuyen o6i;

- Lai su~t chiet khan dung d€ xac dinh gia tri phan no g6c cua tung IOO;litrai phieu chuyen o6i;
- Gia tri ph§.n no g6c va phan quyen chon

c6 phieu

cua tirng IOO;litrai phieu chuyen o6i.

g) Thuyet minh chi ti€t v€ trai phieu cac ben lien quan nam gift (tbeo tung loai trai phieu)

22.

C6 ph i€u

uu tifli phiin loai 1i11l!J'phai trii

- Menh gia;
- D6i nrong diroc phat hanh (ban lanh dao, can bQ, nhan vien, d6i nrong khac);
- Di€u khoan mua 1000i
(Thai gian, gia mua 1000i,
cac dieu khoan co ban khac trong hop o6ng phat hanh);
- Gia tri da mua 1000i
trong ky;
- Cac thuyet rninh khac.
3'

D~unam

Cu6inam

23. DIf phong phai tra

J(

a) Ngan ban

p

- DlJ phong bao hanh san pham hang hoa;

A

- DlJ phong bao hanh cong trinh xay dung;
- DlJ phong tai

CO'

J

du;

- DlJ phong phai tra khac (Chi phi sua cbfra TSCD dinh Icy, chi

moi

phi hoan nguyen

6,346,184,379

0

6,346,184,379

0

tnrong ... )

C{>ng
b) Dill han (chi tiet tung khoan muc nhir ngan han)

24. Tai siin tllU€ tltu nlz~p hoiin l(li

va tlzu€

tltu n!L~p ltoiin l(li

Cu6inam

phiii trii
a. Tai san thue tbu nhap hoan 1000i:
- Thu€ s~t

thue TNDN su dung d€ xac dinh gia tri tai san tbu€

thu nhao hoan lai
- Tai san thue thu nhap hoan 1000i
lien quan d€n khoan chenh lech
tarn thoi dircc khau tnr
- Tai san thu€ thu nhap hoan lai lien quan d€n khoan 16 tinh tbu€
- Tai san thu€ tbu nhap hoan 1000i
lien quan d€n khoan

- S6 bu

tnr

voi

Uti

dai tinh

thue tbu nhap hoan lai phai tra

Tai san thu~ thu nh~p hoan lai

Ib- Thu€ thu nhap

Cuoi nam

hoan 1000i
phai tra

13

D~unam


- Thu~ suat thue TNDN

sir dung d~ xac dinh gia tri thue thu

nhap hoan lai phai tra
- Thu~ thu nhap hoan lai phai tra phat sinh nr cac khoan chenh
lech tam thai chiu thus
- S6 bu tnr voi tai san thue thu nhap hoan lai

liiiu
a) Bang d6i chieu bi6n d9ng cua v6n chu sa httu

b) Chi tiet von gap cua chu sa htru

Cu6i nam

:D~unmn

Nam nay

Nam truce

Cu6i nam

:D~u nam

- V6n gap cua cong ty me (neu If! cong ty con)
- V 6n gap cua cac d6i nrong khac

CQng

c) Cac giao dich v€ von voi cac chu

sa huu

va pharr phoi c6 tire,

chia IQi nhuan
- V 6n d~u

ill

cua chu

sa hiru

+ V 6n gap

o~u nam

+ V 6n gap

tang trong nam

+ V 6n gap

giam trong nam

+ V 6n gap

cu6i nam

- C6 rue, loi nhuan da chia

#

d) C6 phieu
- S6 IUQ'Ilg c6 phieu dang

Icy

phat hanh

- S6 IUQ'Ilgc6 phieu oa ban ra cong chung

+ C6

phieu ph6 thong

+ C6

phieu uu oai (loai diroc pharr loai If! v6n chu

-

sa htru)

I

- S6 luong e6 phieu diroc mua lai (c6 phieu guy)

+ C6

phieu ph6 thong

+ C6

phieu iru dai (loai duoc pharr loai If! von chu

I-

sa htru)

(
C

•

- s6 IUQ'Ilgc6 phieu dang hru hanh

+ C6

phieu ph6 thong

+ C6

phieu uu dai (loai duoc pharr loai la v6n chu

* Menh

gia

cd phieu

.•

T

sa hiru)

dang luu hanh :..............................

d) C6 tire
- C6 rue da cong b6 sau ngay k~t thuc ky k6 toan nam:

---+

C6 tire da cong b6 tren c6 phieu ph6 thong:

+ C6 nrc dii cong b6 tren c6 phieu iru dai:

.
.

- C6 rue cua c6 phieu iru diii lUy k~ chua duoc ghi nhan:

.

e) Cac guy cua doanh nghiep:

- Quy

d~u

ill

phat trien;

- Quy h6 trc s~p xep doanh nghiep;

- Quy khac thuoc v5n chu sa htru.
g) Thu nhap va chi phi, lai hoac 16 dtroc ghi nhan tnrc tiep

VaG

v5n chu

sa h~

theo qui dinh cua cac chuan mire k6 toan cu th@.
'.

26. Chenh /fch aunh gid /lJi tili sim

Nam nay

14

Nam truce


27. Clttnh l~clz tjJ gid

Narn nay

Nam tnroc

Nam nay

Nam tnroc

Cu6inam

D<1unam

- Chenh lech tY gia do chuyen d6i BCTC l~p bang ngoai t~ sang
VND
- Chenh lech tY gia phat sinh vi cac nguyen nhan khac (n6i ro
nguyen nhan)
28. Ngu6n kinlt phi
- Nguon kinh phi dtroc dp trong nam
- Chi

S\I

nghiep

- Nguon kinh phi con lai cuoi nam
29. Cdc khodn muc ngoai Bang crIll Ubi k€ totin
a) Tai san thue ngoai: T6ng s6 tien thue t6i thieu trong nrong lai
cua hop ci6ng thue heat dong tai san khong My ngang theo cac
thoi han
- Tir 1 nam tro xuong;
- Tren 1 nam d~n 5 nam;
- Tren 5 nam;
b) Tai san nhan gift h(>:Doanh nghiep phai thuyet minh chi ti~t
vS s6 hrong, chung loai, quy each, pham chat cua tirng loai tai
san tai thai ciiSmcu6i Icy.
- Y~t tu hang hoa nhan gift h(>, gia cong, nhan uy thac: Doanh
nghiep phai thuyet minh chi ti~t vS s6 luong, chimg loai, quy

each, pham chfrt tai thoi diem cuoi Icy.
- Hang hoa nhan ban ho, nhan IcY gill, nhan earn c6, th~ chap:
Doanh nghiep phai thuyet minh chi tiSt ve s6 hrong, chung loai,
guy each, pham chat tirng loai hang hoa;
c) Ngoai t~ cac loai: Doanh nghiep phai thuyet minh chi ti~t s6
hrong tung loai ngoai t~ tinh theo nguyen t~. Yang tien t~ phai
trinh bay kh6i hrong thee don vi tinh trong mroc va quoc t~
Ounce, thuyet minh gia tri tinh thee USD.

.

r

d) Kim khi quy, da quy: Doanh nghiep phai thuyet minh chi tiSt
gia gbc, sb hrong (theo don vi tinh quoc tS) va chung loai cac
loai kim khi quy, da quy.

"

J,

J

d) No kh6 doi cia xu ly: Doanh nghiep phai thuyet minh chi tiSt
gia tri (theo nguyen t~ va VND) cac khoan no kh6 doi cia xtr ly
trong vong 10 nam kS tir ngay xU ly thee tung d6i tuong, nguyen
nhan ciaxoa s6 k~ toan no kh6 doi.
e) Cac thong tin khac ve cac khoan muc ngoai Bang can d6i kS
toan
30. Ctic thOng tin kluic do doanh nglzi?p tlf thuyet minh, giai trinh.

VII. Thong tin b6 sung cho cac khoan

IDt.IC

trinh bay trong Bao cao k~t qua hoat d{)ng kinh doanh

1. TiJng doanh 11mMil hang va eung dp diclt

Quy nay nam nay

Vf!.

Quy nay nam tnroc

a) Doanh thu
- Doanh thu ban hang;
- Doanh thu cung dp dich vu;

195,564,730,173

127,351,797,223

437,173,905

248,571,000

- Doanh thu hop ci6ng xay dung;
+ Doanh thu cua hop ci6ng xay dung dircc ghi nhan trong Icy;
+ Tong doanh thu luy kS cua hop ci6ng xay dung dircc ghi nhan
ci~nthoi ciiSml~p Bao cao tai chinh.

.

Cpng

196,001,904,078

15

127,600,368,223


b) Doanh thu d5i voi cac ben lien quan (chi ti€t timg d5i nrong).

Quy nay nam nay

- T6ng C6ng ty Viglacera

Quy nay nam tnroc
63,356,880

- C6ng ty C6 ph§n Viglacera Thang Long

822,960

- C6ng ty C6 ph§n Kinh doanh gach 5p lat Viglacera

139,019,012,380

103,472,799,010

- C6ng ty C6 phan thirong mai Viglacera

21,164,530,945

17,492,724,153

-KMc

35,381,186,848

205,500,000

C9ng

121,235,203,003
195,564,730,173
c) Truong hop ghi nhan doanh thu cho thue tai san la t6ng s5 ti€n nhan truce, doanh nghiep phai thuyet minh them de so sanh S\Tkhac
biet gitra viec ghi nhan doanh thu theo phuong phap phan b6 d§n theo thai gian cho thue; Kha nang suy giam loi nhuan va luong ti€n
trong nrong lai do d11ghi nhan doanh thu d5i voi toan b(>s6 ti€n nhan tnroc.

2. Cdc khoiin giam trir doanlt thu

Quy nay nam nay

Quy nay nam truce

Trong do:
- Chi€t khau thirong mai;
- Giarn gia hang ban;

- Hang ban bi tra lai.
CQng
3. Gia v6n hang ban

218,981,474

571,730,400

218,981,474

571,730,400

Quy nay nam nay

- Gia v6n cua hang h6a d11ban;
- Gia van cua thanh pham all ban;

Quy nay nam tnroc

428,870,180

248,571,000

176,729,154,053

103,573,898,751

Trong do: Gia v6n trich tnroc cua hang hoa, thanh pham b~t
dong san d11ban bao gom:
+ Hang muc chi phi trich truce;

+ Gia trj trich tnroc vao chi phi cua tirng hang muc;
+ Thai gian chi phi dir kien phat sinh.

- Chi phi kinh doanh B~t dong san o~u nr;

,

- Gia tri hang t6n kho m~t mat trong 1-.'Y;

E

- Gia van cua dich

V\I

all cung cap;

- Gia tri con lai, chi phi nhirong ban, thanh ly cua BBS o~u nr;

r

a

- Gia tri tung loai hang t6n kho hao hut ngoai dinh mire trong
- Cac khoan chi phi vuot rmrc binh thuong khac diroc tinh true
Iti~Dvao zia v6n:
- D\Tphong giam gill.hang t6n kho;
- Cac khoan ghi giam gill.v6n hang ban.
CQng
4. Doanh thu

hO{lt

177 ,158,024,233

il9ng tiJ.i chinlt

Quy nay nam nay

- Lai ti€n giri, ti€n cho yay

103,822,469,751
Quy nay nam tnroc

6,698,229

32,640,500

962,107,959

33,332,359

968,806,188

65,972,859

- Lai ban cac khoan o~u nr;

-.9

tire, 1Q'inhuan duoc chia;

- L11ichenh lech

tY gia;

- Lai ban hang tra cham, chi6t kh~u thanh toan;
- Doanh thu heat oQng tai chinh khac.
CQng
5. Chi phi tiJ.i chinh

Quy nay nam nay

- Lai ti€n yay;

8,159,167,515

- Chiet kh~u thanh toan, l11iban hang tra cham;
- L6 do thanh Iy cac khoan ~u nr tai chinh;

Ib

Quy nay nam tnroc
6,270,981,947


- L6 chenh lech 15'gia;
- D\1

638,194,360

309,254,103

phong giam gia clnrng khoan kinh doanh va t6n th§.t d~u tu;

- Chi phi tai chinh khac;

6,200,000,000

- Cac khoan ghi giam chi phi tai chinh.

..

Co. nO"

8,468,421,618

6. Thu nh~p kluic

13,109,176,307

.• Quy nay nam nay

Quy nay nam truce

- Thanh ly, nhuong ban TSCD;

0

1,174,545,455

- Uii do danh gia lai tai san;
- Ti6n phat thu duoc;
- Thu~ diroc giam;
- Cac khoan khac.
CQng
7. Chi phi kluic

280,228,020

205,500,177

280,228,020

1,380,045,632

Quy nay nam nay

Quy nay nam tnroc

- Gia tri con lai TSCD va chi phi thanh ly, nlnrong ban TSCD;

1,174,545,455

- L6 do danh gia lai tai san;
- Cac khoan bi phat;
- Cac khoan khac.
CQDg
8. Chi phi ball hang va chi phi quan Ij doanlt nghifp

#

165,916

2,017,378,876

165,916

3,191,924,331

Quy nay Dam nay

Quy nay nam tnroc

a) Cac khoan chi phi quan ly doanh nghiep phat sinh trong leY

3,698,384,755

3,141,177,492

- Chi tiet cac khoan chiem ill 10% tro len tren t6ng chi phi
QLDN;
Chi phi ti€n luong

1,993,480,875

1,402,071,829

1,704,903,880

1,739,105,663

3,074,723,677

1,142,858,734

3,074,723,677

1,142,858,734

6,773,108,432

4,284,036,226

- Cac khoan chi phi QLDN khac.
b) Cac khoan chi phi ban hang phat sinh trong

1..'"5'

- Chi tiet cac khoan chiem ill 10% tro len tren tong chi phi ban
bang;
- Cac khoan chi phi ban hang khac.
c) Cac khoan ghi giam chi phi ban hang va chi phi quan
doanb nghiep

ly

- Hoan nhap du phong bao hanh san pham, hang hoa;
- Hoan nhap dir phong tai co cau, dtr phong khac;
- Cac khoan gill giarn khac.

..

CODO"
.
9. Chi phi sail xuOt, kinh doanh theo yiu t6
- Chi phi nguyen lieu, v~t lieu;
- Chi phi nhan cong;
- Chi phi khau hao tai san c6 dinh;

Quy nay nam nay

Quy nay nam truce

144,532,030,598

83,087,894,823

19,074,189,189

14,864,088,795

4,259,543,967

8,358,191,792

- Chi phi dich vu mua ngoai;

17,620,650,069

11,725,057,828

- Chi phi khac bang tien.

12,917,239,905

4,933,455,298

CQDg

198,403,653,728
122,968,688,536
i .
~
Ghi chu: Chi tieu "Chi phi san xuat kinh doanh thee yeu to" la cac chi phi phat sinh trong ky duoc phan anh trong Bang Can dO!ke
toan va Bao cao k~t qua kinh doanh.
A

/

- D6i voi cac doanh nghiep san xuat, viec thuyet minh chi phi theo y~u t6 dircc can cir vao s6 phat sinh tren cac tai khoan sau:

Quy nay nam nay

Quy nay nam truce

-.


+ Tai khoan 621 - Chi phi nguyen v~t lieu true tiep;

83,314,259,976

59,244,015,169

+ Tai khoan 622 - Chi phi nhan cong tnrc tiep;
+ Tai khoan 623 - Chi phi sir dung may thi cong;

14,772,596,097

10,919,105,724

+ Tai khoan 627 - Chi phi san xu§.t chung;

100,316,797,655

48,521,531,417

+ Tai khoan 641 - Chi phi ban hang;

3,074,723,677

1,142,858,734

+ Tai khoan 642 - Chi phi quan ly doanh nghiep.

3,792,554,511

3,141,177,492

CQng

205,270,931,916
122,968,688,536
.- DOl voi cac doanh nghiep thirong mai, Vl~Cthuyet minh chi phi theo yeu to duoc can cu vao so phat sinh tren cac tal khoan sau
(khong bao gom gia mua hang hoa):
+ Tai khoan 156 - Hang boa;

+ Tai khoan 632 - Gia v5n hang ban;
+ Tai khoan 641 - Chi phi ban hang;
+ Tai khoan 642 - Chi phi quan

Iy doanh

nghiep.

- Doanh nghiep co quyen lira chon can cu khac nhung phai dam bao thuyet minh d~y

10, Chi phi tlzu€ tltu nlzfjp doanlt nghi?p hi?n hiinh

du chi phi theo y~u t5.

Quy nay nam nay

- Chi phi thu~ thu nh~p doanh nghiep tinh tren thu nhap chiu
t1lU~nam hien hanh
- :E)i~uchinh chi phi thue thu nhap doanh nghiep cua cac nam
truce vao chi phi thue thu nhap hien hanh nam nay
- T6ng chi phi thu~ thu nhap doanh nghiep hien hanh

Quy nay nam tnroc

926,447,323

907,323,274

926,447,323

907,323.274

I

CQng
11. Chi phi tlzu€ thu nltfjp doanh Ilglzi?p IIOan l{li

Quy nay nam nay

Quy nay nam truce

- Chi phi thue thu nh~p doanh nghiep hoan lai phat sinh tir cac
khoan chenh lech tam thai phai chiu thue;
- Chi phi thu€ thu nhap doanh nghiep hoan lai phat sinh tir viec
hoan nhap tai san thue thu nhap hoan lai;
- Thu nhap thue thu nh~p doanh nghiep hoan lai phat sinh nr cac
khoan chenh l~ch tam thai duoc khau tnr;
- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh nr cac
khoan 16 tinh thue va uu dai thue chtra sir dung;
- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir
vise hoan nhap thue thu nhap hoan lai phai tra;
- Tong chi phi thue thu nh~p doanh nghiep hoan lai,

CQfil!:
YIIL Thong tin b6 sung cho cac khoan

IDJ.lC

trinh bay trong Bao cao

I

lU'U

chuyen ti~n t~

1. C,ac ~iao dich khong bang tien anh huong d€n bao cao hru
Quy nay nam nay
chuyen tien t~ trong nrong lai
________________________
-L

Quy nay nam tnroc
~

~

- Mua tai san bang each nhan cac khoan no lien quan tnrc ti€p
hoac thong qua nghiep vu cho thue tai chinh;
- Mua doanh nghiep thong qua phat hanh c6 phieu;
- Chuyen no thanh v5n chu

sa htru;

- Cac giao dich phi ti~n t~ khac

2. Cac khoan ti~n do doanh nghiep nim gift nhung khong dircc sir dung: Trinhbay gia tri va 1y do cua cac khoan ti€n va nrong dirong
tien Ian do doanh nghiep nim gift nhung khong diroc sir dung do co S\I han ch~ cua phap lu~t hoac cac rang buoc khac mil doanh
-.
nghiep phai thirc hien.
3. S5 tien di yay thuc thu trong ky:

18


- Ti€n thu ill di vay theo kh€ uoc thong thuong;
- Ti€n thu ill phat hanh trai phieu tlnrong;
- Ti€n thu ill phat hanh trai phieu chuyen d6i;
- Ti€n thu ill phat hanh e6 phieu

Uti

dlii phan 10C;li
hi no phai tra;

- Ti€n thu ill giao dich mua ban lai trai phieu Chinh phu va REPO chirng khoan;
- Ti€n thu ill di yay dum hinh thirc khac.
4. s6 ti€n dli thuc tra g6e yay trong IcY:
- Ti€n tra nc g6e yay theo khe uoc thong tlnrong;
- Ti€n tra no g6c trai phieu tlnrong;
- Ti€n tra no g6c trai phieu chuyen d6i;
- Ti€n tra no g6e e6 phieu

Uti

dlii phan 10C;li
la no phai tra;

- Ti8n chi tra eho giao dich mua ban lai trai phieu Chinh phu va REPO chimg khoan;
- Ti8n tra no yay diroi hinh tlnrc khac

IX. Nhjrng thong tin khac
I. Nhtrng khoan no tiem tang, khoan earn k€t va nhtrng thong tin tai ehinh khac:
2. Nhfrng su kien phat sinh sau ngay k€t thuc IcY k€ tom nam:

.
.

3. Thong tin v8 cac ben lien quan (ngoai cac thong tin dli duoc thuyet minh Ct cac phan tren).
4. Trinh bay tai san, doanh thu, k€t qua kinh doanh theo bo pban (theo linh vue kinh doanh hoac khu vue dia ly) theo quy dinh cua
Chuan muc k€ tom s6 28 "Bao cao bo ph~"(l):.
•
5. Thong tin so sanh (nhung thay d6i v8 thong tin trong Bao cao tai chinh cua cac nien dO k~ tom tnroc):
6. Thong tin v8 heat dong lien tuc:

.

7. Nhtrng thong tin khac

L~BIEU

Nguyen Vi~t Dung

.

~==::::::::~

KE TOAN TRUONG

Ngu

19


&.~
Cac khoan

Van g6p cua chu
56 hifu

dAu nam

du

C6 phieu guy

phAu

2

1

A

sa

Thang dir v6n c6

trmrc

99,000,000,000

0

muc thuoc v6n chu

.----Quyen chon
Chenh lech
V6n khac cua
chuyen d6i trai
danh gia lai tai
chu so hUll
phieu
san

3

4

sa htru
Chenh lech
gia

._--

ty

6

5

16,171,178,487

LNST thue chua

phan ph6i va cac
guy

Quy ddll ur phat
trien

7

8

30,991,841,676

'6,496,131,082

.-

_.

-

-- -

COng

152,659,151,245

Tang v6n trong narn tnroc
Lai trong nam

37,304,187,651

truce

---

Tang khac
Giarn van trong narn truoc

Lei trong

narn truce

..

Giarn khac

s6

dir

dAu nam

nay

150,000,000,000

-3,360,000

(30,991,841,676)
37,304,187,651

78,487

6,496,131,082

193,797,037,220

6,496,131,082

172,220,026,510

Tang van trong narn nay
3,705,789,290

Lai trong nam nay

l

Tang khac
Giarn van trong

Lei trong

nam nay

Giam khac

Sa

dtr

cuai

"

(25,282,800,000)

nam nay

150,000,000,000

-3,360,000

78,487

0

0

0

0

15,727,176,941