Báo cáo Tài Chính năm 2015 | NBSteel.VN BCTC nam 2015 TNB

Phy lye II
l\I~u ciing b6 thong lin
(Ban hanh kem thea quy trinh Illite hifn cang b6/h6ng t;n tren cJ"g thong lin difn

C ONG TY CO pHAN TIIEP i\llA HE

tli

URCKNN va baa eao UBCK,\'N)

COl"G 1I0A XA HOI cliD NGlliA VI~T NAM
OQc I~p - T" do - lI~nh phuc

S6:4i-fNBST-TCHC
V~ vi~c c6ng b6lh6ng lin

TP. lid Chi Minh. ng(1yJ!irluing

02 mim20J6

CONG BO THONG TIN TREN CONG THONG TIN DIEN
CVA VY BAN CHUNG KHOA.N NHA NU'DC .

nJ

Kinh gfri:
- Uy han Chfrng khoan Nha Nurrc
- Sir giao djch Chfrng khoan Ha N{li

1. Ten TCPH: Cong ty c6 philn Thep Nha Be
2. Mil chfrng khoan: TNB

3. Tl"\Isa chinh: Tilng 4 - 56 Thu Khoa Huan, Phuang B~n Thfmh, Qu~n 1, Thanh ph6
H6Chi Minh
4. Di~n tho(li: (08) 38298244

Fax: (08) 38298245-

Email:

5. NguiYi th\l'c hi~n cong b6 thong tin: Nguy~n Minh Tinh - Pho T6ng giam d6c
6. LO(lithong tin cong b6: 024h

072h

OYeu ciiu 0 Bat thuang

[{1 Djnh ky

7. NQi dung thong tin cong b6: B,\o cao t:'Ii chinh da ki~m loan nam 2015 cua
CTCP Thcp Nha Be hao gAm Bang dn d6i k~ lo,\n, B,\o cao k~1 qui\ kinh do,mh, B,\o
cao luu chuy~n ti~n I~va Thuy~1 minh h,\o cao 1,'Iichinh
8. Dja chi website dang tai thong tin cong b6: www.nbsteel.vn
Chung toi cam k~t nhung thOng tin cong b6 tren day la dung S\l'th~t va hoan toan chju
tn\ch nhi~m tmac phap lu~t v~ nQi dung thong tin cong b6.

Ha,

Triin tn;mg cam an va mong nh~n dUQ"cS\l'giup do cua UBCK Nha nuac va Sa GDCK
Qi.!.

N,ri ,,/t{IIl:

- Nhu tren:
- Luu: VT. TCIIC.
Tajlif" dinh kem:
Bao cao tili chinh Dam 2015 (dii kiim tOt;,,)


BAo

cAO TAt

CH(NH

C6ng ty ciS ph~nThep Nhll BE
Cho nAm tai chinh kellhuc ngay 31/1212015
(da dllQc ki~m loan)


Cang ty

cA ph~n

Thep Nhi'l

Be

T~ng 4, V~n phong d~i di~n I~i Thanh ph6 H6 Chi Minh - S6 56 Thll Khoa Huan,
phulmg B€n Thanh, quan t, Thanh ph6 H6 Chi Minh

N(>IDUNG
Trang

BaD CaDclla Ban T6ng Giam d6c
BaD CaDki~m loan dOc laP
BaD caD tai chfnh dli duc;rcki~m loan

02-03
04
05.37

((I

.., -;

~

Bang din d6i k~ toan
BaD CaDk~t qua ho~t dOng kinh doanh
BaD CaDlou chuy~n ti~n te
Thuy€t minh BaD CaDlai chinh

05-06
07
08
09-37


Cong Iy c6 phln Thep Nha Be
TAng4, Viln pMng d~i di~n t;li Thanh phOHO Chi Minh - SO56 Thli Khoa Huan,
phuang Ben Thanh, guiln I, Thanh phO HOChi Minh

BAa cAa CUA BAN T6NG GIAM D6c
Ban TOng Giilnl dOc Cong ly CO phAn Thep Nha Be (sau day goi tatla "Cong ly") trlnh bay Bao cao clia mlnh va Bao
cao lsi chiM eua Cling ty cho nrun tai ehinh ket thUe ngay 31 thang 12 nAm 2015.
C6NGTY
Cong ly CO phAnThep Nha Be tien IMn la Nha may tMp Nha Be - don vi IfIlCIhuOc COng ly Thep Mien Nam, duoc
chuyen dOi thAnh Cong ly CO phAn theo Quyet djnh sO 2253 IQD-BCN ngay 29 Ihang 06 nllm 2007 clia BO Cong
Nghi~p.
Cong ly CO phAn Thep NhA Be hoat dOng theo GiAychimg nhiln dllng ky kinh doanh cOng ly eO phAn sO 4103008871
dllng ky IAndau ngay 25 thang 12 nllm 2007 va dllng ky thay dOiIAnthit 4 ngay 20 thang 04 nllm 2015 do S6 Ke hoach
va Dlu tu Thanh phO HO Chi Minh cdp. Tai thOi diem 31/12/2015 Cong ly dan81ilnl cac thll IVCthay dOi Gidy phep
dllng ky kinh doanh vOi sO vOndieu I~nllm 2013 lIlng til 115 tYVND I!n 255 tYVND.
Tru 56 clia Cong ly duoc dat t;li: TAng 4, Toa Nha Viln Phong D,.i Di~n tai Thanh phO HO Chi Minh TOng Cong Ty
Thep Vi~t Nam- ercp - 56 Thll Khoa Hulln, phuang Ben Thanh, Quiln I, Thanh phO HOChi Minh.

"OJ

DONG QUAN TRI, BAN TONG GIAM DOC

vA

BAN K1tM SOAT

Cae thanh vieD eua HOi dOng Qulin trj trang nlim va tai ngay l~pbaa cao nay baa gAm:
60g

Tr&t Quang

eM lich

Ong U! Vi~t

Thanh vi!n

Ong Nguy~n Minh Tinh

Thanh vi!n

Ong Truong Ba Li!m

Thanh vi!n

60g Nguy~n Hi1uKhien

ThanhvieD

Cac thAnhvi!n clia Ban TOng Giilnl dOcda dieu hAnh Cong ly Irong nllm va t,.i ngay I~p bao cao nay bao gOm:
6ng U! Vi~1

TOng Giilnl dOc

Ong U! Phan Truang

PhOTOng Giilnl dOc

6ng Nguy!n Minh Tinh

Pho TOng Giilnl dOc

6ng DONgQCBang

PhO TOngGiilnl dOc

Cae thAnh vieD cua Ban Kiern soat baa gOm:
6ng Nguy~n QuOc Thieu

TruOng ban

BOnhi~m ngay 25/0312015

6ng Nguy!n Minh Huy

TruOng ban

Mi~nnhi~mngay 25/03120 I5

6ng Blli Viln Vlnh

llu\nh VieD

Ba

Thanh vieD

CII Thj Thliy Linh

K1tM TOAN VltN
Cong ly TNHH Hilng Kiem toan AASC da thuc hi~n kiem toan cac Bao cao tlii chlnh cho Cong ly.

2

"


Cong ty cil phAn Th/II

Nh.

B/

Tang 4, Viln ph6ng d~i dl~n 1~1Thanh phil Htl Chi Minh.
phu6'ng Btn Thanh, quon I, Thanh phO HA Chi Minh
C()NG

B() TRACII

Nlllf-M

CUA BAN T()NG

SO 56 Thil Khoa lluAn,

GIAM

D()C D()I vOlllAo

Ban Tilng Glam dilc COng ty ehiu traeh nhiem vf viee lop Bao coo IlII ehlnh

cAo

TAl CnlNII

phAn anh trung thlle. hQp

Ii

Iinh hlnh llIi

cbloh, k~t qua ho<;\tdl)ng kinh doanh va tioh hinh hru chuy~n ti~n Ie ella COng ty trong nl1m. Trang qua trinh I~p BaD
caD rAi chinh . Ban TAng Gi!m dOc Cong ty cam ktt da [uan lhli cae yeu cAu sall:
xay d\lOg va duy trl kltm soat nol 1>0rna Ban Tilng Glam dilc va Ban quAn tri COng ty xae dinh hi can thltt dt
dam baa cho viec I~pvA trioh bay Bao CaD tai ehinh khang c6n sai 561 1I"Qng y~udo gian I~nhoac do nhAm lfut~
Lila chon cae ehinh saeh kt toAn thleh hQp va ap dung clIe ehlnh saeh nay mOl cOeh nhdl quAn;

Dua ra cae danh gia va dl,J'daan hQp IS' va th$n trong;
Nell rO cae chuAn m\IC k~ toan duQ'Clip dl,lng cO duQ'c luan thu hay khOng, c6 nhOng ap d\lng sai lech trQng y~u
d~nmire can phAi c6ng bO va giai thich trong Bao CAD {Ai chlnh hay khOng;
Lop va trlnh bay cae Bao eao lai ehinh
Vlel Nam va cOe quy dinh phap

Ii e6

tren co so luAn lhil cae ChuAn mile kt loan. Cht dO kt loan doanh nghlep
lien quan dtn viee lap va trlnh bay Bao clio IlII ehlnh;

Up cae BAa cao tAi chinh dl,la tren co
ty s! ti!p tl)e ho~[dl)ng kinh doanh.

sa ho~tdl)ng

kinh doanh li~11I\le. lrir truang hqp khOng

me cho rimg COng

Ban TOng Giam dOc COng !y dam hllo rAng cae sA ke lOan duqe lun giQ de phAn lInh llnh hlnh llIi ehlnh eua COng !y,

v6i mlie dO trung thl)'e. hQ'P Iy [\Ii bAt eli thOi diem m\o va dam boo rAng Bao cao tAi ehfnh tUM thu cae quy dinh hien
h8nh eun Nha nuoe. DOng lhOi c6 traeh nhic;m trang viec bao dam an toan tai san eua C6ng ty va thlle hi~ncae bien
phOp thieh hQp dt ngiln eh~.

phOl hi~n cae hAnh vi glan IOn vA clIe vi phorn kMe.

Ban TOng Giam dilc COng !y cam ktl rang Bao eao IlIi chlnh dA phAn Anh b1JOg thlle va hQp Ii llnh hlnh 101ehlnh eila
COng!y l~i th1ri diem ngay 31 thAng 12 nllm 2015, k!1 quA hO~1 dOng kinh doanh va .inh hlnh lun ehuytn tifn Ie eho
nllmllli ehlnh ktl thue ngay 31 thOng 12 nllm 2015, phu hQp va; ChuAn mile kt lOan, Cht dO kt loan doanh nghlep Viel
Nam va luOn thil cOe quy dinh phOp

Ii c6llen

quan dtn viee lap va trinh bOy Bao eao IAI ehinh,

Cam k~t khAe
Ban Tilng Giam dilc cam ktl rang COng !y khOng vi phorn nghla VII COng bO thOng lin thea quy dfnh I.i thOng 11IsO
I 55120 I 5rIT.BTC ngay 06/1012015 eila BO Hi ehinh hu6'ng dan c6ng bil thOng tin tren Thi tru6'ng ehimg khoAn.

$'
v~

'I'
TOng Giam dilc

Tp. H6 Chi Minh, ngdy OJ chang 02 ndm 20J6

3


___
56:

AIIJ

12016/BC.KlTC.AA5C.KT2

BAo cAo KIEM ToAN DQCL~P
Klnh girl:

Quy C6 Cong Iy C6 phln Thep NhA Be

Chung tOi<1:1
kiem toan Bao clio tAichinh kern theo cua COngty C6 phlo Thtp Nha Be (sau ty") 31 thang 12 n:lm 2015, Bao cao ket qua ho~t diing kinh doanh, Bao cao llru chuyen tien t~ cho n:lm tai chinh kel
thuc cung ngay va Thuyet minh bao cao tai chlnh.
Trach nhifm eua Ban TAng Gi:im d6c
Ban T6ng Giam COng I)' theo chulo m~c ke toan, Che dii ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap 19c6 lien quan
den vi~ lap va IMnhbay Bao clio tai chinh va chiu trach nhi~m vt\ kiem soal nOibO rna Ban T6ng Glam d6c xac
dinh la clo thiet hoac nhAm130.
Trach nhifm cua Ki~m tolin vieD

Troch nhi~m cua chung tOi la dl1:lra 9 kien v! B:lo cao tAichlnh d~a tren kel qua cua cUQcki!m loan. Chung tOi
<1:1
tien hanh klt\m loan Iheo cac ChuAn m~c kiem toan Vi~t Nam. Cac chuAn m~c nay yeu du chung tOituan tM
chuAnm~c va cac quy dinh v! bao hQ'P19v! vi~ Ii~u Bao cao tai chlnh cua COng I)' c6 ron sai s6t trQng yeu hay khOng.
COng vi~c kit\m toan bao gOm thl'c hi~n cac thu t~c nhAmthu tMp cac bang chirng ki!m toan vt\ cac 56 li~u va
thuyet minh tren Bao cao tAichlnh . Cac thu t~c ki!m toan duQ'clI'a chQn dl'a tren xtt doan cua kitm loan vlen,
bao gOm danh gia rui ro c6 sai 50t trQng yeu trong Bao cao tAichinh do gian Ian hoac nhlim IAn.Khi thl'C hi~n
bay Bao cao tAichlnh trung thl'C, hQ'PIy nhAmthiet ke cae thu t~c kiem toan phu hQ'Pvm Unh hlnh thl'c te, tuy
nhien khOng nhAm m~c dlch dua ra y kien vt\ hi~u qua cua kiem soat nOi bOcua COng 1)'. COng vi~c kiem toan
cilng bao gOmdanh gia Unh thlch hQ'Pcua cac chlnh sach ke toan duQ'cap d~ng va Unh hQ'P19cua cac uoc tinh ke
toan cua Ban T6ng Giam dOccDngnhu danh gia vi~c trlnh bay tOng the Bao cao t:li chlnh .
Chung tOitin tuang rang cac bang chirng kitm toan rna chung tOld:l thu thap duQ'Cla dliy du va thich hQ'Plam co
so cho 9 kien kiem toan cua chung tOI.

Y lOin cua

Ki~mtoan VieD

Theo 9 kien cua chung tOi, B:lo cao tai chlnh d:l phan anh trung thl'c va hQ'P19tren cac khla c~h trQngyeu tlnh
hlnh tAichlnh cua COng ty co phlo Thop Nha Be t~i ngay 31 thang 12 nam 2015. cDng nhu ket qua ho~t dOng
kinh doanh va tlnh hlnh luu chuyen tit\n t~ cho nam lai chlnh kel thuc ngay 31 thang 12 n:lm 2015. phu hQ'Pvm
ChuAnml'C ke toan, Che dOke toan doanh nghi~p Vi~t Nam va cac quy dinh phap 19c6 iien quan den vi~c lap va
inh:ba
clio t:li chinh.

}6;;~~~~lil
:lIjg"Ki~';'-toan AA5C

~(

COl'"

.' 1..1

.

~ .'AAC~~\l,\~~~,\J\jr
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l\ t.l'f1

•

AAS

~
-?-'r
.<,

~~ocDiln

PhOT6ng Giam d6c
GiAychirng nhan dang kYhanh ngh! ki!m loan
560285-2013-002-1

TrAn Trung luiu
Kiem toan vien
Gi&ychirng nhan dang kYhanh ngh! ki!m toan
562202-2013-002.1

Ha Npi, ngay 23 thOng 02 nom 2016

4
T: (84) 4 3824 1990 I F: (84) 4 3825 3973
HANG KJEMmAN AASC

1 La Phung Hieu, Hanoi. Vietnam

A member

of

f!II'nlemallonal

00'-

--.:
.,,,-

\-:'1
•.~c
."

-<';J
~

Cling ty CO ph:!n Thep Nhil Be
TAng 4, VAn phOng d~i di~n 4li Thimh phA 110 Chi Minh _
sA 56 Thu Khoa Huim, phulmg Ben Thanh, qU;\nI, ThAnh
phO HA Chi Minh

Bao cao t;\i chioh
Cho nAm tAi ehlnh ket lhue ngAy 31/1212015

BANG CAN D6I KE TOA.N
Tpl ngay3/ tJrdng /1 fl4m 2015

MA
. sA

Thuy€t

TAl SAN

minh

100

A. TAl SAN NGAN II~N

110

I.

Ti~nvit cae khoan tlnrng dmmg ti~n

III

I.

Tien

120
123

II.

Dau hc t:\i chloh ngAn hl,l"

I.

ElAutu nlim giil Mn ngAy dAo h~n

130
131
132
136

III. CAe khoAn phallhu
I.

.

3

.

4

ngAn h~n

Phai thu ngAn h~ eua khAeh himg

5

2. Tn! tmac eho nglIoi bim ngAn h~n
3. PhAi thu ngAn h~ khAe

6

140
141

IV. liAng tAn kho

7

150

V. Hi san ngAn h~n khae

152

I. Thu! giA tri gia tAng dUl'e khau lrir

153

2. Thue vA cAe khOl\n khAe phAi thu Nha nuae

200

B. TAl SAN DAIII,~N

210
216

I.

I.

Himg tAn kho

12

CAe khoan phOi thu dAi h~n

I. PhAi thu dAi h~ khAe

220
221
222
223
224
225

226
227
228
229

2. TAi sAn cO djnh thu! tAi chlnh
Nguyengid
Gld Iri haa man Iuji kl
3. TAi san eO djnh vO hlnh
Nguyengld
Gld Iri haa mOfl/ujl kl

240

III. TAi san dlr dang dAi h~n

6

II. TAi san cO djnh
I. TAi silII eA djnh hilu hlnh

9

Nguyengld
Gld Iri haa man lujI kl

260

IV. Hi san dAi h~n khae

261

I.

270

rONG

8

3111212015

VND

150.411.412.829

190.185.779.822

21.200.788.595
21.200.788.595

38.871.249.756
38.871.249.756

3.383.000.000
3.383.000.000

3.383.000.000
3.383.000.000

32.840.125.944
30.719.346.827
1.783.947.470
336.831.647

27.725.760.394
25.297.151.478
1.802.704.082
625.904.834

86.007.508.229
86.007.508.229

95.973.345.457
95.973.345.457

6.979.990.061
6.640.400.231
339.589.830

24.232.424.215
22.725.007.720
1.507.416.495

148.880.920.584

159.357.923.755

3.382.560.000
3.382.560.000

3.382.560.000
3.382.560.000

145.498.360.584
I 12.733.196.880
225.848.754.493
(1/ 3.1/5.557.6/ 3)
32.765.163.704
40.750.923.37/
(7.985.759.667)

152.474.375.141
116.878.197.479
227.25/.452.104
(110.373.254.625)
35.481.891.920
40.750.923.37/
(5.269.031.45/)
114.285.742
/.329.483.600
(1.2/5./97.858)
959.073.588
2.541.915.026
2.541.915.026

Chi phI tn\ lntae dAi h~
C(lNG

0110112015

VND

rAI SAN

299.292.333.413

5

349.543.703.577

~
~

"

),

J


Cong Iy

c6

phAn Thep Nha Be
B:\o e:\o lal ehfnh

T!ng 4, van phong d~i di~n t~i Thilnh phO Hi; Chi Minh SO 56 Thu Khoa Huan, phuang B~n Thanh, qu~n I, Thanh
phO Hi; Chi Minh

Cho nilm tai ehfnh k~t thue ngay 31/1212015

BANG CAN DOl Kt TOA.N
T~I ngoy31 tMng 12 nam 2015
(tlip thea)
Thuy~t
minh

31/1212015

01/0112015

Ma
sA

NGUONVON

300

A.

NC} PIIA! TRA

71.485.215.506

178.137.678.529

310

I.

N" ngAn h~n

65.412.210.644

165.233.897.419

%

311

I.

Phai Ira ngum ban ngAn h~

11

39.662.780.261

50.400.864.879

\~

312

2.

Ngum mua tra tifn tmac nglln h~n

256.189.326

171.018.294

313

3.

Thue va cAc khoilo phili n~p Nhil nuac

12

7.280.800.944

215.766.911

314

4.

Phai tra nguoi lao d~ng

315

5.

Chi phl phai tra nglln h~n

13

504.941.955

277.111.280

319

6.

Phill tra nglln h~ khac

14

3.155.612.183

3.421.722.433

320

7.

Yay va nv !hue tAl chlnh ngAn h~

10

6.625.096.248

106.267.074.969

322

8.

Qu9 khen thuang, phuc IVI

330

II. N" dal h~n

337

I.

Phili Ira dal h~ khac

14

338

2.

Yay va nv thue tal chfnh dal h~

10

400

B. VON Clli!

410

I.

411

I.

4Ila

7.920.571.10

6.218.626

sa ncru

v6n chli sa hihl
vAn d!u tu clla cho

VND

15

sa hilu

I

VND

4.474.120.027

6.218.626

6.073.004.862

12.903.781.110

6.073.004.862

12.698.101.110

227.807.117.907

171.406.025,048

205.680.000

227.807.117.907

171.406.025.048

255.000.000.000

255.000.000.000

cd philu ph6 rhOngco quyJn blJu quyJr

255.000.000.000

255.000.000.000

(76.905.443.461)

(76.905.443.461)

412

2.

Thang du vAn cO phfin

415

3.

CO phieu qu9

418

4.

Qu9 d!u tu phat trlfn

11.677.381.093

11.677.381.093

421

5.

LVi nhu~

38.135.078.805

(18.266.014.054)

sau thue chua philo phOI

4Yi nhut;in sau IhuJ chUG phon phd; dJn cu6i IcYIruUc
L(li nhuqn sou thuJ chua phdn phd;
421a
421b
440

(99.898.530)

TONG

C(lNG

NGUON

Ngu'/ri I~p

Tdn

Thj nAng Vi~1

VON

K~toan trU'cYng

Nguy~n QuAe Anh Dfing

6

(99.898.530)

(18.266.0/4.054)
56.401.092.859

(27.079.919. /39)
8.8/3.905.085

299.292.333.413

349.543.703.577

~

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V


Cong Iy

ca phAn Thop

Nhil Be

TAng 4, van phi>ng d~i di~n t~i Thimh ph6 HO Chi Minh.
S6 56 Thu Khoa Huim, phu1mg B.!n Thimh, qu~n I, Thimh
phO HO ChI Minh

Bao cao t:\i chlnh
Cho nllm IAiehlnh k.!l thue ngay 31/1212015

BAo cAo KET QuA HO~T DQNG KINH DOANH
Ndll/2015

Mil
s6

Thuy~t

Clli T1EU

minh

01

I. Doanh thu ban hang va tung c~p dich

02

2.

Cae khoim giam lcit doanh thu

10

3.

Doanh thu .huAn ban hang va tung

V\I

Nom 2015

Nom 2014

VND

VND

17

1.251.578.828.612

1.175.223.799.728

18

16.972.501.490

13.668.209.094

~

1.234.606.327.122

1.161.555.590.634

,'"\C>

1.115.352.033.570

1.118.004.228.045

,I>.,

119.254.293.552

43.551.362.589

.~

dp

II

4.

Gia vAn hang ban

20

5.

LVi nhu~n gOp vA ban hang va eung dp

dich

V\I

19

M

i..l..~
po.

djch vy

---

-=

'0.4.1

21

6.

Doanh thu ho~t dOng tili ehlnh

20

22

7.

Chi phi tili ehlnh

21

Trong do: Chi phi liJi vay

23

4.654.436.874

1.465.460.632

9.41 1.266.381

14.389.472.480

6.512.6/7.754

8.83/.676.562

24

8.

Chi phi bim hang

22

11.382.438.252

6.612.037.498

25

9.

Chi phi quim 1y doanh nghi~p

23

33.878.288.227

26.704.885.165

30

10. LVi nhu~n lhuAn lir ho~1 dOng kinh do.nh

69.236.737.566

(2.689.571.922)

31

II. Thu nMp khae

24

400.918.154

12.637.234.149

32

12. Chi phi khAc

25

1.989.704.568

1.133.757.142

40

13. LVi nhu~n khae

(1.588.786.414)

11.503.477.007

50

14. TAng IVi nhu~n k.! loan Iruve thu~

67.647.951.152

8.813.905.085

51

IS. Chi phI thu'! thu nh~p doanh nghi~p hi~n himh

52

16. Chi phI thu'! Ihu nh~p doanh nghi~p hoan I~i

60

17. LVi nhuijn sau Ihu.! Ihu nh~p doanh

70

18. Lai coo ban (reo cA phi~u

Nguiri I~p

Tdn

Thj liAng VI~1

26

56.401.092.859

nghi~p
27

K~toan trtf.

Nguy~n QuAe Anh DOng

7

11.246.858.293

2.214

8.813.905.085
346


C6ng ty ca phlin Thep Nh. 8e
Tling 4, VAn ph6ng d~i di~n I~i Thanh phA IIA Chi Minh.
sA 56 Thu Khoa lIudn, phllang nen Thanh, qu~ I, Thlinh
phA IIA Chi Minh

sAo cAo

BaD CaD tM chinh
Cho nllm tAi ehlnh ket thUe ngay 31/12/2015

LUU CHUYEN TIEN T~

Nil", 20/5
(Tlzeo pll/n1llg plzdp gldn llip)
Ma
so

,

01

Thuy~t

CHi TIEU

minh

I.

LUU ClluvtN

I.

L(fi n"u~n Iru"e Ilzul
mill' clzllllz clIOcdc klzolln

2.

TltN

Tl'f 1I0~T

02

Khau hao tAi slin eA dinh vA bdt d~ng siln dAu til
LAi, 16 ehenh leeh ry giA hAi doAi do danh gia I~i
cae kholin m~e titn t~ e6 gAe ngoai t~

LAi, 16 tiI ho~t d~ng dliu III

06

08

VND

VND

67.647.951.152

8.813.905.085

10.731.386.182

Tang, giAm cae kholin phili thu

10

Tling, giAm hang tAn kho

II

Tang, giAm cae kholin phAi tn\ (kh6ng kt IAivay

(167.568)

1.568.084.080

L(fi nlzu~n lir Iro~1dpng klnlr doanlz IrrrUcI/ray dill viln
luu I1p"g

09

10.907.666.001

12.697.881

Chi phi lai vay
3.

Nam 2014

DONG KINII DOANII

04
05

Nam 2015

(5.481.958.292)

6.512.617.754

8.831.676.562

86.472.737.049

23.071.121.788

10.926.043.671

56.617.482.819

9.965.837.228

(18.019.246.484)

(7.521.486.258)

(39.496.307.755)

phili tn\, thue thu nh~p doanh nghi~p phAi n~p)
2.541.915.026

3.416.789.944

Titn ldi vay dA tn\

(6.657.320.494)

(8.668.180.632)

Thue thu nh~p doanh nghi~p da n~p

(2.754.032.416)

12

Tling. giam chi phltra tntoe

14
15
16

Tien thu khac tiI ho~t d~ng kinh doanh

17

Tien chi khAe eho hO~1d~ng kinh doanh

20

22
27

30

LlfU CIIUVtN

3.

Tien thu lai eho vay, cO t(sc val\Ti nhu~

Lim c"uyJn (iill

t/ruO" Iii' IIo(lt clVnC ddu

3.

TltN

16.704.045.556

Tir 110"'1' DONG DAu TU

I. Titn chi dt mua sam, x6y d\lllg tAi slin eA dinh va
cac tai slin dAi h~ khac
2. Titn Ihu tiI thanh 19, nhllQ1lg blin tAi slin cO dinh
vA c6c tAi san dAi h~ kh6c

III. LUU CIIUVtN
33

TltN

3.355.013.058
(3.572.627.182)

93.480.502.741

Luu clzuylll Ilin Ilzunn lir "o~ll1png klnlz doalllz
II.

21

13.566.367.784
(13.059.558.849)

(5.386.124.129)

(10.493.272.274)

247.986.400

5.910.531.728

260.381.054

dll\TCehia

373.005.483

(4.209.735.063)

(4.877.756.675)

flf

T1'f 110"'1' DONG TAl ClliNII

Ti~nthu lu di yay

1.158.174.394.977

930.325. I 16.539

34

4.

Tien tra nITgAc vay

35

5.

Tien IrAnITgAe thue tAi chfnh

40

LU'u c!,uyi"

(illl 11IuO" Ill' "0(11 l1(Jngrd/ elllnll

50

LU1J chuy€n

ti~n thuAn (rong Dlim

60

Ti~nva cae khoan tU"ong duung tj~ndiu "lim

61

Anh hllang cua thay dOi

70

TieR vh cae khan" hrang dlfang tiin cuAi nAm

ry gia

( 1.029.967.095.260)

(1.152.610.477.192)

(6.625.096.248)

(2.721.021.678)

2.842.896.107

(106.267.074.969)
(17.664.328.903)

15.337.206.600

38.871.249.756

23.533.875.588

(6.132.258)

hAi doAi quy dai ngo~i te

167.568

38.871.249.756

3

OllMlIg 02 nllm 2016
him dAc

Nglliri f~p
()~

J!;::
Trlin ThlllOng

Viet

Nguy~n QuAe Anh DOng

8

~
~

-...
i\

'I'

,.•.
5
~

~

.•.,\'t .•..


-----------------------------------------------Cong ty co ph5n Thep Nhit B.
TAng4, Viln phOng d~i di~n I~i Thitnh phO 110Chi Minh - SO 56
Thu Khoa lIulln, phllang B~n 1l11tnh,qu~n I, Thitnh phO 110Chi
Minh

Bao cao liti ehinh
Cho nam tAichlnh k~t thUc ngay 3111212015

THUYET MINH BAo cAo TAl CHINH
Ndm2015
, D,j.C DII~M "O~T DONG CVA DOANII NGIIIE;p
mnh thue SO' hfru van
Cong ty CO phAnThep Nha Be tltn thiln Ia Nha may thep Nha Be - dan vi tIVc thuOc COng ty Thep Mitn Nam,
d"';7Cchuy~n dOl tMnh Cong ty COphAntheo Quy~t djnh sO2253 /QD-BCN ngay 29 thilng 06 nam 2007 cua B(l
Cong Nghi~p.
Cong ty CO phAn Thep Nha Be ho~t dOng lhco Oi5y chUng nh~ dllng kY kinh doanh cong ty cO phAn sO
4103008871 dllng ky IAndAungay 25 thilng 12 nam 2007 va dang kYthay dOl IAnthor4 ngay 20 thilng 04 nam
2015 do So K~ ho~ch va DAutil Thanh phOIlO Chi Minh dp. T~i thai difm 31112/2015 COng ty dang lam cac
thu tuc thay dOi Giay phep dllng kYkinh doanh v(ri sOvan dltu I~nam 2013 tang tit 115 tYVND len 255 tYVND.
Tru so cua COng ty dlll'C d~tl\ll: TAng4, TOa Nha Viln PhOng D~i Dien l\li Thanh phO 110Chi Minh TOng Cong
Ty Thep Vi~t Nam- CTCp. 56 Thu Khoa lIuiln, phllang B~n Thanh, Qu~ I, Thanh phO 110Chi Minh.
VOnditu I~ cua Cong ty la 255.000.000.000 VND, tllang dllang 25.500.000 cO phAn,m~nh gia m3i
10.000 VND/ cO phAn.
Unh

VIfC

eO phAn Ia

kinh doanh

san xu5t thep.
Nganh ngh~kinh doanh

1I0~tdOngehlnh eua Cong ty Ia :
I. san xuat sM, thep, gang (rna ngAnh2410). Chi ti~t: Siln xuat thep (khong ho~t d(lng l\li tru so);
2. Ban buon chuyen doanh khac chua dlll'C philn van dau (rna ngAnh4669). Chi ti~t: Mua ban san pham thep va
nguyen nhlen lieu luyen, can thep, v~t tll- phV tung phVe vv eho san xuat thep, xay dvng, giao thong, ea khl, khl
o xy, nf ta, argon (k~ ca d~g IOng,trir san xu5t gas) (khong ho~t dOngl\li tru so);
Cau true doanh nghi~p
Cling ty co de dan vi try-c tlJUl}csau:

Dia chi

1I0~t dQng kinh
doanh chinh

Chi nMnh Nhan T~ch

DO

Khu eong nghi~p Nhan T~eh II.Nhan Phu,
lInh DOngNai.

san xuat, kinh

doanh thep

vA ClliNII sAclI Kt ToAN Ap Dl)NG T~I C6NG TV

2

, Cllt

2.1

. Ky k~ toan, dan vi ti~nt~sir dyng {rong ki toan

Ky k~ toan nam cua COng ty thco nam dllang Ijch bilt dh lit ngay 01/01 va kfl thuc vao ngay 31/12 hang nam.
Dan vi litn l~ sit dVng trong ghi chep kf loan IildOng VI~tNam (VND).

9


Cong ty co phin Thep NhA Be
TAng 4, van ph~ng d~i dien 4li Thanh phd H6 ChI Minh. Sd 56
Thu Khoa Buan, phu1mg BolnThanh, qu(in J, Thanh phd H6 Chi
Minh

Bao eao tal ehlnh
Cho nilm tai chlnh koltthUe ngay 31/1212015

2.2 . ChuAn m\fe va chol dii ki! toan ap d~ng

Cong ty ap d~ng Che dO Ke loan doanh nghi~p ban Mnb theo Thong tu sd 20012014fIT.BTC ngay 22/1212014
cua BOTai chlnh.

Tuyen bJ vi viee luan Ihu Chu6n rnlfC lei loon va

cM

dp lei loan

Cong ly da ap a~ng cae ChuAnmile kf toan Vi~1Nam va cae van ban huang d~n Chudn mile do Nha nu{rc da
ban Mnh. Cae Baa cao tai ehlnh dUQeI~p va trfnh bay thea dung mQi quy djnh eua 11mgehudn mile, thong tu
hu6ng dh thlle hi~n Chudn mile va Chf dOkf toan doanh nghi~p hi~n hanb dang ap d~ng.
2.3

. Thay dAi trong de chroh deh k~ toan vA thuy€t minh

Ngay 22/1212014, DOTai ehlnh da ban hanh Thong lu sA 20012014fIT.BTC huang ddo Che dO ke toan doanh
nghi~p thay the Quyet djnh sd 1512006/QE>.DTCngay 20/0312006, va e6 hi~u l\Ie eho nilm tai ehlnh bilt dliu tir
ho~e sau ngay 01 thang 01 nam 2015.
Anh hu6ng eua cae Ihay dOi ehlnh saeh ke toan thea hu6ng dh eua ThOng tu sd 20012014fIT.BTC dUQeap
d~ng phi h6i td. Gng ty da bOsung thuyel minh thOngtin so sAnbtren Dao cao tAichlnh ddi voi cae chI tieu c6
Sllthay dOi giila ThOng tu sA20012014fIT.BTC va Quyel djnh sO 1512006lQE>.BTC,tl'! Thuyet minh sd 34.

2.4 . Cong c~ Ial ehlnh
Ghi nll{ln ban ddu

Tai san tai ehlnh
Tai san tai ehlnh eua COng ty baa g6m tien va cae khoan tuang duang tien, cae khoAn pha; thu khaeh Mng va
phai thu khac, cae khoan cho vay, cae khoAndliu nr ng:in h~ va dai h~. T~i thlli diem ghi nh(in ban dliu, tai san
tAichlnh dUQexae djnh thea gia mualehi phI pilAthAnhcOng cae chi phi phat sinh khae lien quan lrve tiel' den
vi~e mua, pilAthanh tAisan tai ehlnb d6.
NQ

phai tn\ tai chfnh

NQ phai tn\ tai ehlnh eua COngty baa g6m cae khoan vay, cae khoan phai tra ngulri ban va pilAiIra khae, chi phI
phai Ira. T~i Ihlli diem ghi nh(in llin dliu, cae khoan nQ phai tra tai ehlnh dUQexae dinh thea gia phal hanh eOng
cae chi phi pilAtsinh lien quan trve tiolpden vi~e phat hanh nQ pha; tn\ tai ehlnh d6.

Gia Iri sau ghi nll{ln ban ildu

Hi~n t~i chua c6 cae quy djnh ve danh gia I~ieOnge~ Ia; ehlnh sau ghi nh(in ban dAu.
2.5 . Cae nghlfp v~ bang ngo~1 tf
Cae giao dieh bilng ngwi t~ Irong nAmlai ehlnh dUQequy ddi ra d6ng Vi~t Nam thea ty gia thlle te t~i ngay gino
dich. Ty gia giao dieh Ih\Ie te nay duqc xae dinh thea nguyen liie sau:
Khi mua ban ngo~i I~: la tYgia dUQequy djnh trong hQP dOng mua, ban ngo~i t~ gilla COng ty va ngan hang
thuang m~i;
Khi ghi nh(in nQ pilAithu: la tYgia mua eua ngan hang thuang m~i neli COngty chi djnh khaeh hang Ihanh
toan I~ithlli diem giao dieh phat sinh;
Khi ghi nh(in nQ pllai tn\: la tYgia ban eua ngao hang thuang ml'! neli COngty d\I kifn giao dich I~ithlli diem
giao djch phal sinh;
Khi thanh toan ngay bilng ngol'! I~: la ty gia mua eua ngAohang thuang m~i nm COngty thlle hi~n thanh toan.

10


C6ng ty

cA

ph~n Thep Nhil Be

T~g 4, Viln ph1lng d~i dien l~i Thllnh phO HO ChI Minh. SO 56

Thu Khoa Hufin, phuang B~n Thllnh, qu~n I, Thllnh phO flO ChI
Minh

Bao cao tlll ehlnh
Cho nOm tai ehlnh k~l thUe nglly JIII2n015

TY gia giao djeh th\Te te khi danh gial~i elIe khoan m\Tetitn te e6 gOe ngo~i te l\li thai ditm I~p Bao eao tlli ehlnh
dlI<;rexae djnh theo nguyen tae:
OOi vai khoan m\Te phfin lo~i la tlli san: ap d\Tng Ii' gia mua ngo~i Ie eua nglln hang thuang m~i nm C6ng ly
thuang xuyen e6 giao djeh;
OOi v6i litn glii ngo~i teo ap d\Tng tY gia mua eua ehlnh nglln hang nui C6ng ly rna tlii kholln ngoai te;
OOi vai khoan m\Te phfin lo~i IIIng phai trll: ap d\Tng tY gia ban ngoai te eua nglln hang Ihuang mai noi C6ng
Iy thulJng xuyen e6 giao djeh.
TAt ea cae khoan ehenh leeh ti' gia Ih\Te tt phat sinh trong ky va ehenh leeh do danh gia lai sO du cae khoan m\Te
titn te e6 gOe ngoai te euOi ky duge haeh toan vllo k~1qua hoat d~ng kinh doanh eua nilnl tlii ehlnh.
2.6

. Ti~nva cae khoaD hrollg du'ang ti~n
Titn bao gOm litn m~1 t~i qu9, titn glii nglln hang kh6ng ky han.
Cae khoan tuang duang titn la cae khoan dliu tu ng~ han c6 thlJi gian thu hOi kh6ng qua 03 thang kt tli ngay
dAu IU, e6 Hnh thanh khoan eao, e6 kha nang ehuytn dOi dt dang Ihanh elIe lugog titn xae djnh va khOng e6
nhitu nii ro trong ehuyen dOi thanh titn.

2.7

. Cae khoan n'l phlll thu
Cae khoan phai thu duge theo dOi chi ti~t theo ky han phai thu, dOi tugog phili thu, lo~i nguyen te phai thu, va
elIe y~u to khae theo nhu cAu quan Ii' eua COng !y.
D\T phong ng phai thu kh6 doi duge trleh I~p eho cae khoan: ng phai thu qua han thanh toan ghi trong hgp dOng
kinh t~, cae kh.! uae vay ng, cam ket hgp dOng hone cam k~t ng va ng phili thu chua d~n han thanh toan nhung

kh6 c6 kha nllng thu hOi. Trong d6, viee trleh I~p d\Tph1lng ng phili thu qua han thanh toan duge cIIn eli vao thlJi
gian trA ng gOe theo hgp dOng mua ban ban d~u, khOng tlnh den viee gia han ng gilla elIe ben va ng phai Ihu
chua d~n han thanh loan nhung khaeh ng da liInl vao Unh !rang pha san ho~ dang liInl thu t\Tegiai the, mAt tleh,
b6 trOn.

2.8

. lUng tOn kho
Hang tOn kho duge ghi nh~n ban dAu theo gia gOe bao gOm: chi phi muo, chi phi ehe bien va cae chi phi lien
quan tJ\fe tiep khllc phat sinh dt e6 duge hang tOn kho
dia diem va Irang Ihai l\li thai ditm ghi nh~ ban dau.
Sau ghi nh~ ban dau, I~i thai ditm I~p Bao eao tlii ehlnh ntu gia trj thu~ c6 th~ Ih\Te hien duge eua hang tOn
kho IhAp han gia gOe thl hang IOn kho duge ghi nh~n theo gia Iri thuA. e6 thl! th\Te hi en du<;JC.

a

Gia trj hang tOn kho duge xae dinh theo phuong phap blnh qufin gia quyen.
Hang IOn kho duge h~eh loan theo phuong phap ke khai thuang xuyen.
D\T phong giilnl gia hang tOn kho duge I~p vao thai diem euOi nilnl can eli theo sO ehenh leeh gilla gia gOe eua
hllng tOn kho Ian hon gia trj thu~ e6 tht th\Te hien duge.
2.9

• Tal san cO dinh, TAl san cO djnh thue tal ehlnh
TAi san cO dinh hllu hlnh, tai san cO dinh vO hlnh duge ghi nh~ theo gia gOe. Trong qua trlnh sli d\Tng, tlii san cO
djnh hllu hlnh, tlii san cO djnh vO hlnh duge ghi nh~ theo nguyen gill, hao mon lu9 ke va gia trj con I~i. KhAu
hao du<;JCtrleh theo phuong philp duang Ihang.

II

Cilng ty ci\ phAn Thep Nh:\ Be
TAng 4, VID>phOng d~i di~n t~i ThIDlh phd HO Chi Minh - Sd 56
Thu Khoa HUID>,phu1mg B~n ThID>h, qu~n I, ThID>h phd flO Chi
Minh

B:\o cao tili chlnh
Cho nam tai chlnh k~t thuc ngay 31/1212015

Tai sID>cd dinh thu~ tai chlnh dugc ghi nh~n nguyen gia theo gia trj hClP Il' hoOc gia tri hi~n t~i cua khoan thanh
toan tien thu~ tdi thieu (khilng bao gOm thue OTOT) va cac chi phi tIVc tiep phat sinh ban dAu Ii~n quan den tai
sID>cd dinh thu~ tai chlnh. Trang qua trlnh sli dvng, tai san cd dinh thue tai chlnh dugc ghi nh~n theo nguyen
gia, han mOn luy k~ va gia tri cOn I~i. Khnu hao cua tAi sID1eli djnh thu~ tai chlnh du\1C trlch can cli theo thai gian
thue theo hClPdOng va tlnh vao chi phi san xunt, kinh doanh, dam bao thu hOi du vdn.
TSCD thue tai chlnh dugc trlch khnu hao nhu TSCD cua COng !y. Ddi vai TSCD thue tai chlnh khilng chac chan
s~ du\1C mua I~i thl s~ dugc tlnh trlch khnu hao theo thai h"" thu~ khi thm h"" thue ngan hem thai gian sli dVng
hilu Ich, Cv th~ nhu sau:
May mOc, thi~t bj

15

nam

Khnu hao dugc trlch theo phuemg phap du1mg thnng vai thai gian khnu hao dugc uac tlnh nhu sau:
Nha clio, v~t ki~n trUc

25 - 50

nam

May m6c, thi~t bi

05 - IS

nam

Phuemg ti~n v~ tai, troyen d!n

06-10

nam

Thi~t bj, dVng cv qUID>ll'

04-10

nam

Quy!!n sli dVng dAt

20-50

nam

2.10 • Chi phI tra tmac

-=

10

.G

~\~

-

f.\':.

;)",p.

"' ~:

0.-=
Cac chi phi da phat sinh lien quan den ket qua ho~t d(>ng sID>xunt kinh doanh cua nhieu ky k~ tOID>dugc h~ch
toan vao chi phi tra tmac d~ ph.n bO dan van ket qua ho~t d(>ng kinh doanh trong cac kY ke tOID>sau.
Vi~c tlnh va phAn b<I chi phi IrA tnrac dai h"" van chi phi san xufit kinh doanh tlmg kY k~ tOID>du\1C can cli vao
tlnh chnt, mlic d(> tling lo~i chi phi d~ chQn phuemg phap va tieu thlic ph.n bO hClP Il'. Chi phi tra tnrac du\1C
ph.n bO dAn vao chi phi sID>xuAt kinh doanh theo phuemg phap du1mg thang.
2.11 . Cac khoan nv phal tr.
Cac khoan ng pMi tra dugc theo dOi theo kY h"" phai tra, dOi tU'lOg phai tra, lo~i nguyen te pMi IrA va cac y~u td
khac theo nhu cAu quan Il' cua Cling ty.
2.12 . Yay va nv pha! tra thue tal chlnh
Oia trj khoID> nv phai tra thue tAi chlnh la tOng sO tien phai IrA duvc tlnh bang gia tri hi~n t~i cua khOID>thanh
toan tien thue tOi thi~u hoOc gia trj hClP Il' cua tAi sID>thu~.
Cac khoan vay va nv pMi IrA thue tAi chlnh duvc theo dOi theo tlmg dOl tU'lOg cho vay, tlmg kh~ uac vay ng va
kY h~n phOi tra cua cac khO{lOvay, ng thu~ tai chlnh. Tm1mg hClPvay, ng bang ngo~i te thl thlfc hi~n theo dOl chi
ti~t theo nguyen te.
2.13.

Chi phI dlvay
Chi phi di vay duvc ghi nhlin van chi phi san xuAt, kinh doanh trong nam khi pM! sinh, trli chi phl di vay lien

quan tIVc ti~p d~n vi~c dAu tu xay d\fOg hoOc san xunt tal san da dang dugc tlnh van gia tri cua tai san dO (dugc
vdn hoa) khi c6 du cac dieu kl~n quy djnh trong Chufin mlfc Ke toan VI~t Nam sO 16 "Chi phi di vay". Ngoai ra,
dOi v6i khoan vay rieng phvc vv vi~c xily d\fOg tai sID1cO dinh, bAt d(>ng s:\n dAu tu, Ia; vay dugc vOn h6a ke cil
khi thOi gian x.y d\fOg duai 12 thang.

12


Cong Iy

0\

phAn Thep Nha Be
Bao cao lai chlnh

TAng 4, V!In phDng d~i di~n I~i Thanh phO HO Chi Minh - SO 56
Thu Khoa Hulin, phuang B~n Th!lnh, qulin I, Th!lnh phO HO Chi
Minh

Cho nilnl tai chlnh k~1 Ihuc ngay 31/12/2015

2.14 . Chi phi phai I'll
Cac kho<\n phAi Ira cho h!lng hDa djch VI' dli nhlin dur;rc lit nguO'i ban holic dli dur;rc cung cllp cho nguO'i mua
trong IcYbao cao nhung Ihvc I~ chua chi tra va cac khoilO phai Ira khac nhu: li~n luang nghi phep, chi phf Irong
IhO'i gian ngUng san xulll theo mua, VI', chi phf flii ti~n vay phai Ira ... dur;rc ghi nhlin vao chi phf san xullt, kinh
doanh cua ky bao cao.
Vi~c ghi nhlin cac khoan chi phf phai Ira vao chi phi s!ln xullt, kinh doanh trong nam dur;rc Ihvc hi~n Iheo nguyen
tAc phu h\JP gilla doanh Ihu va chi phi phat sinh Irong nam. Cac khoan chi phi phai Ira se dU\1c quy~1 loan vai 50
chi phi Ihvc I~ phal sinh. SO chenh I~ch gilla 50 trlch truac va chi phi thvc I~ dur;rc ho!ln nblip.

2.15 . Van chti sO- hlhl
VOn dAu lu cua chU sa hllu dur;rc gbi nh~ theo 50 vOn Ihvc g6p cua chu sa hllu.
Th~g du vOn cO philn ph!ln anh chenh f~ch gilla m~nh gill, chi phf Irlfc li~p lien quan d~n vi~c phat h!lnh cO
phi~u va gill phAl hanh cO phi~u (k~ ca cac truang hr;rp Illi phal h!lnh cO phi~u quy) va c6 Ih~ la thling du duang
(n~u gill phal hanh cao han m~nh gia va chi phf trlfC li~p lien quan d~n vi~c phal hanh cO phi~u) holic thang du
lim (n~u gia phat h!lnh IhAp han m~nh gia va chi phi Irvc ti~p lien quan d~n vi~c phal h!lnh cO phi~u).

CO phi~u quy fa cO phi~u do Cong Iy phAl hanh va dU\1CCong ty mua I~i, cO phi~u nay khOng bi huy b6 va se
dur;rc llIi pMI h!lnh tra I~i Irong khoang thai gian theo quy djnh cua phap lulil v~ chUng khoan. CO phi~u quy
dU\1c ghi nhlin theo gia Iri thvc t~ mua I~i va Irlnh bay Iren B!lng Clin dOi k~ to!ln fa m~1 khoan ghi giam VOn dAu
lu cua chU sa hllu. Gill vOn cua cO phi~u quy khi llIi phat h!lnh holic khi sli dung d~ Ira cO Wc, thuang ... dU\1c Iinh
theo phuang phap blnh qulin gia quy~n.
CO litc phAi tra cho cac cO dOng dU\1c gbi nh~ la khoiln phili Ira Iren Bang Clio dOi k~ loan cua Cong ty sau khi
c6 Ihong bAo chia cO tlic cua H~i dOng Quiln Irj Cong ty.
Lr;ri nhu~ sau thu~ chua phlin phOi la 50 l\1i nhu~ lit cac hO~1d~ng cua doanh nghi~p sau khi 1m (-) cac khoiln
di~u chlnh do ap dung hOi to thay dOi chlnh sach k~ toan va di~u chlnh hOi 10 sai s6t trQng y~u cua cac nilnl lruac.

2.16 . Doanh Ihu

Doonh thu ban hang
Doanh Ihu ban h!lng dU\1c gbi nh~

khi dOng IhO'i thDa m!ln cac di~u ki~n sau:

PhAn Ian rlii ro va Ir;rifch glin lib vai quy~n sa hllu siln phim holic hilng h6a dli dur;rc chuy~n giao cho nguO'i

mua;
Cong ty khong cDn nim gill quy~n quiln 19 hilng h6a nhu nguO'i sa hllu hang h6a holic quy~n ki.!m soal h!lng
h6a;
Doanh Ihu dur;rc xac djnh luang dOi chlic chlin;

Cong ty dli thu dur;rc holic se thu dur;rc Ir;rifch kinh I~ Iii giao djch b!ln hang;
Xac djnh dU\1c chi phi lien quan d~n giao djch biln h!lng.

Doanh thu eung ctlp d;eh vu
Doanh thu cung dp djch vI' dur;rc ghi nh~ khi dOng IhO'i th6a m!ln cac di~u kien sau:
Doanh thu dur;rc xac djnh luang dOi chlic chlin;
C6 kha nang Ihu dU\1c f\1i leh kinh t~ tit giao djch cung dp djch vI' d6;
Xac dinh dur;rc phAn cOng viec dli hoiln Ihilnh vao ngay llip Bilng clio dOi k~ loan;
Xac dinh du\1C chi phf phat sinh cho giao djch va chi phf

M hoiln

thilnh giao djch cung dp djch vI' d6.

PhAn wng viec cung dp djch vI' dli hoiln thilnh du\1C xae djnh theo phuang phap dilnh gia cong viee hoan Ihilnh.

13


Cong ty

cA phAn Thep Nha Be

Tilng 4, van phong d?i di~n t?i Thanh phO Hb Chi Minh - SO 56
Thu Khoa Huan, phuang BEn Thanh, quan I, Thanh phO Hb Chi
Minh

Bao cao tilj chlnh
Cho nam tai chlnh kEtthuc ngay 31/1212015

Doanh thu hO(lt d9ng tal chlnh

Doanh thu phat sinh til titn lal, titn ban quytn, cOtilc, IQ'inhuan duQ'cchia va cac khoan doanh thu ho?t d(ing tai
chlnh khac duQ'cghl nhan khi thoa miln dbng thai hai (2) dltu ki~n sau:
Co kha nilng thu duQ'cIc;rilch klnh tE til giao dich do;
Doanh thu duQ'cxac dinh tuang dOichic chin.
COtilc, IQ'inhuan duQ'cchia duQ'cghi nhan klti COngty duQ'cquyen nhan cOtirc hoac duQ'cquytn nhan IQ'inhuan
til vi~c gop vOn.
2.17 . Cae khoan giam trir doanh thu

Cac kltoan giam tm doanh thu ban hang, cung clip dich VI' phat sinh trong ky gbm: ChiEt khllu thuang m~i, glam
gia hang ban va hang ban bi tra I~i.
Cac khoan chiEt kIt:!uthuang m~i, glam gia hang ban, hang ban bi tra I~i phat sinh cung ky tieu thv san philm,
hang hoa dich vv duQ'cdieu chlnh giam doanh thu cua ky pltat sinh. Truang hQ'Psan philm, hang hoa, dich vv da
tieu thv til cac ky truac, dEn ky sau mm pltat sinh cac kltoan glam trir doanh thu thl duQ'cghi giam doanh thu
theo nguyen tic: nEu phat sinh truac thoi diem phat hanh Bao cao tai chlnh thl ghi glam doanh thu tren Bao cao
tai chlnh cua ky lap bao cao (ky truac), va nEu phat sinh sau thm ditm phat hanh Bao cao tal chlnh thl ghi glam
doanh thu cua ky pltat sinh (ky saul.
2.18 . Gia voln hang han
Gia vOn hang ban trong ky duQ'cghi nhan phu hQ'Pvai doanh thu phat sinh trong ky va dam bao tuan thu nguyen
tac than trQng. Cac truang hQ'Phao hvt vat tu hang hoa vuQ'ldinh mirc, chi phi vuQ'ldjnh mirc blnh thuang, hang
tbn klto bi milt mat sau khi da tm di philo trach nhi~m cua tap tht, ca nhan co lien quan, ... duQ'cghi nhan dily du,
kip thai vao gia vOn hang ban trong ky.
2.19 . Chi phi till chlnh
Cac kltoan chi phi duQ'cghi nhan vao chi phi tai chlnh gbm:
Chi phi di vay vOn;
Khoan 10phat sinh klti ban ngo~i t~, 10ty gia hOidoai ...
Cac kltoan tren duQ'cghi nMn theo tbng sOphat sinh trong nam, kltong bu tm vm doanh thu ho~t d(ing tai chlnh.

2.20 . ThuS lhu nhap doanh nghi~p

Chi phi thuE TNDN hi~n hanh duQ'cxac dinh tren co
trong nam tai chlnh hi~n hanh.

sa thu nhap chiu thuE trong nam va thuE sullt thuE TNDN

2.21 . Cae ben lien quan

Cac ben duQ'c coi la lien quan nEu ben do co klta nilng Idtm soat hoac co anh huang dang kt dOi vai ben kia
trong vi~c ra quyEt dinh ve cac chlnh sach tai chlnh va ho~t d(ing. Cac ben lien quan cua COngty bao gbm:
Cac doanh nghl~p tflIc tiEp hay gian tiEp qua m(it hoac nhleu trung gian co quyen kiem soat COng ty hoac
chiu S\f kltm soat cua COng ty, hoac cung chung S\f kitm soat vm Cong ty, bao gbm ca cong ty my, cOng ty
con va cong ty lien kEt;
Cac ca nhan Wc tiEp hoac glan tiEp nllm quytn bitu quyEt cua COng ty rna co anh huimg dang kt dOl vai
COngty, nhilng nhan S\fquan Iy chu chOtcua COngty, nhilng thanh vien mat thiEt trong gla dlnh cua cac ca
nhan nay;
Cac doanh nghi~p do cac ca nhan neu tren nllm tflIc tiEp hoac gian tiEp philn quan trQng quyen bltu quyEt
hoac co anh huimg dang kt tai Cong ty.
Trong vl~c xem xct tilng mOi quan h~ cua cac ben lien quan de phvc vv cho vi~c lap va trlnh bay Bao cao tai
chlnh, COng ty chu y tai ban chllt cua mOiquan h~ han la hlnh thirc pltap ly cua cac quan h~ do.

14


Ciing ty cl; ph~n Thep Nhil Be
T~ng 4, Viin phi>ng d~i di~n t~i Thanh ph6 116 Chi Minh - S6 56
Thu Khoa lIuan, phllOng B~n Thanh, qu~ I, Thanh ph6 116Chi
Minh
3

. TltN vA cAc KIIOA.N TlYONG DlYONG TItN

Tien milt
Tien giri ngiin hang

4

Bao cao till chlnh
Cho niinl tal ehlnh k€t thue ngay 3111212015

. cAc KIIOA.N DAu TlYTAI cIIiNH
oAu hr nim gifr d~nngay dao hl}1l
31/1212015
Giag6e
Gia trj ghi s6
VND
VND
D~u tll nglin h~n
- Ti~ngui c6 ky
3.383.000.000
3.383.000.000

3111212015
VND
10.831.072
21.189.957.523

01/0112015
VND
68.126.040

38.803.123.716

21.200.788.595

38.871.249.756

01/0112015

Giag6e

Gia trj ghi s6
VND

3.383.000.000

3.383.000.000

3.383.000.000

3.383.000.000

h~n

3.383.000.000

3.383.000.000

Khoan dilu tll nlim giil d€n ngay dao h~ t~i 31/1212015 la hQJld6ng tien giri cO ky h~n s6 1075/2013/H£lTG t~i
Ngan hang TMCP £lilu ill va PMt tri€n Vi~t Nam - Chi nMnh Sir giao djeh 2 ngay 22/1112013 e6 kYh~ g6e lal
thang va e6 s6 ehu ky quay vi>ngti€p theo sau khi dao h~ ky g6e dilu la II thiing, lai sullt 8o/ofnam(trang niinl

2014). IIQJl d6ng tien giri nay dll\1Cdung d€ th€ chilp diinl bao cho hQJld6ng thue tai ehlnh s6 AI20715002
ngay 09/0812012.
5

. PHA.I THU CVA KHAcH HANG
31/1212015
VND

a)

b)

Phai thu cua khach hang ngan h~n
• C6ng ty TNHII Thop Mien Nam VNSTEEL
-IIQCO.,LTD
- CllHA Y IIENG SUPPLIES BUIDING MATERIALS
- C6ng ty TNIIII MTV Thop Phil Xuan Vi~t
• Cac khoan phai thu khach hang khac

PMI thu khach hang la cac ben lien quan
(Xem chi li€t t~1thuy.!t mlnh s6 33)

15

01/0112015

VND

13.154.759.519

8.274.355.606

4.422.628.897
3.172.292.760
5.716.751.530
4.252.914.1 21

6.019.614.248
2.238.211.530
8.764.970.094

30.719.346.827

25.297.151.478

13.189.137.1 14

9.561.742.057

~

.,

)


Cong ly C6 phAn Tlu:p Nha Be
TAng 4, VAn phong d(li di~n t?i ThAnh phO HO Chi Minh - S6 56 Thll Khoa HuAn,
phuimg Btn ThAnh, gu*" I, ThAnh ph6 HO Chi Minh
6

Baa cao tal chlnh
Cho nilm tili chinh ket thUc ngay 31/1212015

cAC KHOAN PIIAI THU KIIAC
31/1212015
Gill trj

VND
a)

Ngan h?n
- Phili thu lai bAn hang ch*", tra T6ng Cong ty Thcp
Vi~t Nam - TCf
- Phili thu lai bAn hang ch*'" Ira Cilng ty TNHH Thcp
Mien Nam • VNSTEEL
- Phai thu Hi~p h~i thcp Vi~t Nam

D~phong
VND

Gill trj
VND

336.831.647

625.904.834

3.170.051

212.949.798

49.328.712
22.000.000

- Phili thu nha thAu phAn giilm kh6i IU\lllg guytt toAn

35.000.000
119.686.211

- Phili th~ ~ha thA~ tien thu'e GTGT hang nh~p khAu
• Phai ih~ "hilO hie';" xah~i

01/0112015

12.658.056
31.374.118

tlng

185.624.046

• Ky CU\yC,~'y guy

30.000.000

• Phili thu khlic

15.334.720

24.024.693

3.382.560.000

3.382.560.000

3.719.391.647

4.008.464.834

- T\UJl

221.586.076

b) Dal h~n
- Ky cU\Yc,kY guy

D~phong
VND


------------------------------------------------Cong ly cA ph:\n Thep NM lie
Tang 4, VQnphong d~i di~n (~i Thanh phA 116 Chi Minh. SO 56
Thu Khoa Hu:ln, phuOng Ben Thanh, qUan I, Thanh phO HO Chi
Minh
7

Cho n:lm t:li chlnh kelthuc ngay 3 1/12/20 15

. HANG TON KilO

31/12/2015
Gia gOc
Nguyen li~u, v~t
Ii~u
Cong tv, dVng cv
Thanh phAm

8

Baa cao to; cblnh

VNO
27.683.215.288

01' phong
VNO

01/0112015
Gia gOc
VNO
31.522.395.461

66.867.500
58.257.425.441

188.925.540
64.262.024.456

86.007.508.229

95.973.345.457

01' phong
VNO

. TAl SAN CO DINH TlIUE TAl CnlNII
Tai san thue hli chlnh la Lo nung phili d:ly chuy~n can !hop 40 lan/gio, nguyen giA40.750.923.371 VNO, gia tri
hao mon lily ke I~i Ihoi di~m 31/12120 I5 la 7.985.759.667 VNO, trong d6 khAuhao Irong nam la 2.716.728.216
VNO.

'"
)NG

-':1.EJ.1

.~I
A~

17


Cong ty

cf,

phAn Thep Nha Be

TAng 4, van phong d(li di~n l\1iThilnh ph6 H/; Chi Minh - S6 56 Thti Khoa Hulin, phuOng
B.!n Thilnh, gu(in I,Thilnh ph6 H/; Chi Minh
9

• TAl SAN

c6 DINH

Ban cao tal chlnh
Cho nllrn tAi chlnh k~t thuc ngay 31/1212015

HUU H1NII
Nha cira, ~t ki~n

trUe

May m6c, thi.!t hi

VND

VND

PhlIC10gti~n v(in !Ai,

truyen

dftn

Thi~t hi, d~ng c~
guilnly

cqng

VND

VND

VND

Nguyen gla
79.681.330.567

S6 du dAu nllrn

967.468.692

. Mua trong nAm
• DAu tu xay dlffig ccr ban hoiln thilnh

128.827.861.720

15.255.122.669

1.235.628.000

1.374.718.181

3.487.137.148

227.251.452.104
3.577.814.873

2.231.464.068

2.231.464.068
(7.211.976.552)

- Thanh 1y, nhugng hlin

(6.145.877.367)

( 1.066.099.185)

sa du cuAi DAm

74.502.921.892

131.228.854.603

16.629.840.850

3.487.137.148

225.848.754.493

12.738.371.987

86.069.239.794

10.529.366.583

1.036.276.261

110.373.254.625

567.899.826

393.273.869

8.014.128.866

G ia tri bao moo lOy kE
S6 du dliu nllrn
• Khdu hao trong oWn
- Thanh 1y, nbugng hlin

s6 dlC cuAi nlIm

3.362.186.451

3.690.768.720

(4.263.295.593)

(1.008.530.285)

11.837.262.845

88.751.478.229

11.097.266.409

1.429.550.130

113.115.557.613

66.942.958.580
62.665.659.047

42.758.621.926
42.477.376.374

4.725.756.086
5.532.574.441

2.450.860.887
2.057.587.018

116.878.197.479
112.733.196.880

(5.271.825.878)

Gia trj con 1,1
T~i ngay dliu nllrn

T:,i ngay cu6i nim
Trongd6:
Nguyen gia !Aisim c6 dinh cu6i nllrn da khdu hao h.!t nhung

\~.\ \l

vful con sir d~ng:

2 ;;;-< rJ/

87.810.391.316

18

¥ND.


Cong ty

eli phAn Thop

Nha Be

Ting 4, Vlln phong d~i di~n ~ Thllnh ph6 HO Chi Minh.
Bfn Thllnh, qu~ I, Thllnh phI, HOChi Minh

s6 56 Thti Khoa Hulln, phuOng

Bao do fili chlnh
Cho nllm tlIichlnh k~l thue ngay 31/1212015

10 • VAYVAN<;1THUtTAICHiNH
01/0112015
Gi~ tri
S6 cOkh~ nllng tril

-VND

aJ

Giilm

VND

VND

VND

99.641.978.721

930.325.116.539
397.012.145.849

1.029.967.095.260

533.312.970.690

533.312.970.690

31/1212015
Gi~ tri
S6 e6 kha nllng tril

nl'

nl'
VND

VND

Yay ngin h,.
Vaynglm h~
Nglln hllng TMCP Dau til va PM!
tri~n Vi~! Nam • Chi nMnh thanh
ph6 HOChi Minh;
Ngan hang TMCP C6ng !huang
Vi~l Nam - Chi nhanh Nhan T~eh

bJ

Trong nllm
Tllng

99.641.978.721
99.641.978.721

99.641.978.721

.

496.654.124.570

Yay va nl' dill h~ d~n h~ tril

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

C6ng ty TNHH Cho !hue tlIiehlnh
qu6c l~ CHAILEASE

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

106.267.074.969

106.267.074.969

936.950.212.787

1.036.592.191.508

6.625.096.248

6.625.096.248

NI' !hue tlIiehlnh dai h~

19.323.197.358

19.323.197.358

6.625.096.248

13.250.192.496

12.698.101.110

12.698.101.110

C6ng ty TNHH Ch. !hue llli ehlnh
qu6e l~ CHA1LEASE

19.323.197.358

19.323.197.358

6.625.096.248

13.250.192.496

12.698.101.110

12.698.101.110

19.323.197.358

19.323.197.358

6.625.096.248

13.250.192.496

12.698.101.110

12.698.101.110

6.625.096.248

6.625.096.248

6.625.096.248

6.625.096.248

12.698.101.110

12.698.101.110

6.073.004.862

6.073.004.862

Vay dai h,.

Khoan dfn h~ tril trong vong 12 lhang
Khoan dfn h~ tni. sau 12 !hang

~'Cj:---:~

•. ~.t1~~"

19


Cong ty

ca phAn Thep

Nhll Be

TAng 4, vnn phOng d~i di~n t;li Thllnh ph6 HI> Chi Minh.
B~n Thllnh, qu~ I, Thllnh ph6 HI>Chi Minh

YAY vA NQTIlUE

TAl CHINH

s6 56 Thu Kho. Hulln, phulmg

BaD do tAi chinh

Cho nam titi chlnh k~t thuc nglly 31/12/20 15

(TiEp lheo)

Thong tin chi ti~t lien quan d~n kholln ng thue titi chlnh:
Nllm nay

Nllm truerc

T6ng kholln thanh
tolln ti~n thue titi
ThOih~

Til 1 nam

tea xu6ng

Til 1 nam d~n 5 nam

T6ng kholln thanh
tolln ti~n thue titi

chlnh

Tn\ tien lai thue

Tn\ nc,rgbc

chlnh

Tn\ tien lal thue

Tni nQ' gae

VND

VND

VND

VND

VND

VND

8.098.490.046

1.473.393.798

6.625.096.248

8.056.523.281

1.431.427.033

6.625.096.248

6.536.071.479

463.066.617

6.073.004.862

14.634.561.525

1.936.460.415

12.698.101.110

14.634.561.525

1.936.460.415

12.698.101.110

22.691.084.806

3.367.887.448

19.323.197.358

• Hc,rpdOng thue titi chlnh s6 A 120715002 nglly 09/0812012, vai c;!c dieu kholln chi ti~t sau:
Ben cho thue: Cong ty TNHH Cho thue titi chlnh Qu6c t~ Ch.ilease;
Tlli slln thue titi chlnh : Thi~t bi 16 nung;
Gill mu. titi slln: 33.791.890.000
Gill tri thue: 23.661.058.000

VND;

VND;

ThiJi h~ cho thue titi chfnh: 60 thllng;
Ui sulit cho thue tlli chlnh: Ui tien gm c6 kY h~

12 thllng cu. Vietcombank va bien dQ dieu chinh theo limg thOi kY;

Hlnh thlic bllo dam: Th~ chAp sb ti~t ki~m tri gill tucrug ducrug 3.383.000.000

VND;

Sau khi hit thOi gian thue titi slln thl Cong ty dugc quyen mua I~i titi slln nlly vm gill tri la 102.060.000 VND.
s6 du ng g6c t~i thOi diem cu6i namlll 12.698.101.110

VND, s6 du ng gbc phlli tell teong nilnl tm la 6.625.096.248

20

t.rd!

If::.. ~

:f:> -~..
~ ~':'"

VND.

\.

II

~\,


Cong ty

cl. phAn Thop

Nhil Be

TAng 4, VlIn phlmg d~i di~n t~ Thllnh phO HO Chi Minh - SO 56 Thu Kho. Huan, phlllmg Bfn Thanh, qulin
I, Thanh EhO HO Chi Minh

Bao cOo till Cho nilrn tai ehlnh kft ,hue ngay 31/1212015

11 . PIIA. TRA NGUCn BAN
0110112015

31/1212015
Gia tri
------~
VND
.)

SO cO khll nllng trli nQ"
VNO

SO cO kha nllng tr.\ nQ"
VNO

Phai trli ngum ban ngao h~

39.662.780.261

50.400.864.879

50.400.864.879

• COng ty TNHH An Hung Tlllmg

27.291.009.350

27.291.009.350

17.145.886.700

17.145.886.700

13.696.230.700

13.696.230.700

7.644.871.700

7.644.871.700

Thop An Khanh • Chi nhllnh DOng Nai

• C6ng ty CP Thop Bien HO•

12.371.770.911

12.371.770.911

11.913.875.779

11.913.875.779

39.662.780.261

39.662.780.261

50.400.864.879

50.400.864.879

11.759.834.350

11.759.834.350

15.824.170.700

15.824.170.700

2.000.000.000

2.000.000.000

• COng ty CP Thop Bien HO.

7.644.871.700

7.644.871.700

• Ph3i trli cae dOi lUQl1gkhllc

2.392.778.750

2.392.778.750

• Ph3i Ira cae dOi lUQl1gkhae

SO nQ"qua h~ chua thanh loan
- C6ng ty TNHH An Hung Tlllmg
• C6ng ty lNHH

c)

VNO

39.662.780.261

• COng ty lNHH

b)

Gia tri

Thop An Khanh • Chi nhanh DOng N.i

11.759.834.350

11.759.834.350

27.861.821.150

27.861.821.150

2.611.891.081

2.611.891.081

9.269.023.250

9.269.023.250

2.611.891.081

2.61 1.891.081

9.269.023.250

9.269.023.250

Ph3i tr.\ ngum ban 13cae ben lien quan
(Xcm thOng lin chi tift l~ Thuyfl minh 33)

21

\\~\ '~n.~:'f&" -

Inll


Cong ly c6 ph~n Thep Nhil Be
T~g 4, VlIn phong d~i dien t;li Thllnh ph6 HI>Chi Minh. s6 56 Thu Khoa Hulin, phuOng
Ben Thllnh, gu~ I, Thllnh ph6 HI>Chi Minh

Bao cao tal Cho nllnl tai ehlnh ket thue ngay 31/1212015

12 . THUE vA cAc KHoAN PHAI NOP NHA NU6'C

s6 phai thu d~u nllnl

s6 phai nQpdk nllnl

VND

VND

.

Thue gia tri gia tang
Thue thu nh~p doanh nghiep
Thue thu nh~p clI nhil.n

--

VND

.

1.212.024.933
60.232.462

.

Thue nha d.it, tib thue d.it
Cae lo~i thue khac
Phi, Ie phi va cae kholln phai nQpkhac

s6 phii nQptrong s6 dil.th\Ie nQptrong
nllnl
nllnl

116.906.209.221

116.906.209.221

11.246.858.293

2.754.032.416

220.337.150

194.702.749

2.837.475.300

2.837.475.300

4.000.000

215.766.911

131.214.879.964

215.766.911

s6 phai nQpeu6i
nllnl

VND

VND

7.280.800.944
34.598.061

219.766.911

.

235.159.100
1.507.416.495

VND

s6 phai thu eu6i nllnl

69.832.669

304.991.769

122.982.019.266

339.589.830

7.280.800.944

Quyi!t toan thue eua Cang ty 5e ehju 5\I kiem tra eua CCJquan thue. Do viec ap dung lu~t va cae qui djnh v~ thui! d6i vm nhi~u lo~i giao djch khac nhau c6 thi! dugc giai thleh theo
nhi~u each khac nhau, 56 thue dugc trinh bay tren Bao clio tai ehlnh cOthi!bj thay d6i theo quyi!tdjnh eua e(Jquan thui!.

22

..

\.:"~
" ~/~;I


Cung ly c
n.

Tang 4. V~n phbng d~i di~n l~i Th~nh phThli Khoa lIuAn. phulmg B~n Th~nh. qu~n I. Th~nh ph6 116Chi
Minh
13

Bau cau lui chlnh
Chu nAml~i ehfnh k~llhue ng~y 31/1212015

. CHI 1'111 I'HAI TRA NGAN II~N
31/1212015
VND
Chi phi lili yay
Chi phf IAiIhue l~i chlnh
Chi phi lili ch~m In;

163.495.930
18.793.190
60.127.007

Trfch [ruac chi phCti~ndi~n.nuac. di~ntho\li
Chi phi phai 1m kMe

14

• I'HAI TRA.

0110112015
VND

390.021.758

83.362.964

36.000.000

30.252.386

504,941.955

277.111.280

KHAc
31/1212015
VND

0110112015

75.323.564

76.521.644

VND

a) NgAn h~n
Kinh phi eOngdo~
Bao hi€m th5t nghi~p

9.310

Nh~n ky quy. kj eu\ye ngAnh~n

1.181.200.000

1.126.200.000

Phai lra ti~nthu~thu nh~pd nhAn thU3 clia CBNV

222.372.609

216.626.352

Ph<\iIra cd tue cho

277.770.000

277.770.000

cd dang

Ui cMm lni COngly CP Th~p Bien Hba

16.489.636

Ui eh~m lro COngly TNHII An Hung Tulmg

608.215.628

Ui eh~m 1m COngly CP Kim khl Mien Trung
Ui eh~m Ira COngly TNIIII NhAnL;!e

1.348.206.538
73.744.245

79.351.171

Phlii 1m ti~n [huang hi~u Tdng Cong ty Thep Vi~t Nam

125.258.550

PhAiIra lien 'huang hi~u COngly TNHII MTV Th~p Mien
Nam • VNSTEEL
Cae khoan phai lro, phai nop kMe

420.786.492
165.324.859

18.027.000

268.137.018

b) Dillh,n
NMn kj quy. kj euQCd~i han

205.680.000
3,155.612.183

23

3.627.402.433