bao cao hop nhat da kiem toan 2015

Deloitte

C 6 N G TV C 6 P H A N NIlQATHitu MfiNTlEN P E I O N G

(Thdnii tpp Igi nunc Cprig hdo Xd Hgi Chu ngfda Vi^ Sam)

BAO C A O TAI CMINH H0P NHAT
DA DUgfCKlfiM TOAN
Cho ndm lai chinh k r I (hue
ngay 31 tbang 12 n i m 2015


C O N G T V C.0 P H A N N H Q A T H T E U N I E N T I E N P H O N G

02 An D i , phuong Lfch Tiay. qufin Ngfl Quyfln
Tbanh phfl Hii Phflng. CHXHCN Vigl Nam

MycLVC

NOI

DUNG

TRANG

B A O CAO C O A B A N T O N G GLAM DOC

B A O CAO K I E M

TOAN

B A N G C A N D6r

Kfi T O A N H O P N H A T

B A G CAO

i

2

DQC LAP

KfiT Q U A HOAT DQNG

KINH

3 - 4

DOANH

HQP N H A T

R A O C A O L U U C H U Y F . N T I F N TP H Q P N H A T

THUYETMINH B A O CAO TAl CHINH H Q P NHAT

5
6

7- 33

C 6 N C T Y C6

PHAN NHQA THIEU NIEN TIEN

PHONG

02 An E>i. ptiLrOng Lgch Tray, qi4n Ngfl QuyAn
i W i phfl ] l i i Ptibng, CJIXl ICN Vift N n
B A O C A O C U A BAN TANC; G I A M

f>6c

Bm Ting Glim (lAcCAngryCA phin Nhu* nwuNicn Tifln Phong t|wi t« l i "Cong ty") d( trinh bio c*o niy ding
vfli bio cio tii chinh hgp nhii ciia Cflng ty cho nim lii chinh L£t ihuc ngiy 31 thing 12 nim 20 L5.
D6C

H O I I>ONG Q U A N T R | V A B A N T O N G G I A M

Cic ihinJi viin ciia Hfli dAng Quin tn v i Ban TAng Giim dflc da dlAu hinh CAngty trong nim vidAn ngiy lip bio
cio niy gAm:
IIOi dflnf Oiiin l r |
Ong
Ong
Ong
6ng
6ng
Ong

T r k B i Phuc
Nguyfn Chk Ibinh
NguyAn QuAc Truflng
Nguyen Tiung Ki^n
Ding Quflc Dung
Sakchai PatipamprRchavud

ChuUch
PhflChuIfch
Tbinh vi6n
Thanh vian (hAl nh ifin Ity ngiy 08 Ihing 4 nim 2015)
Thanh vifln
Thanh viin

BanTAiiBGam JAC
Ong Nguyen QuAc Tniflng
Ong Nguy£n Trung Kifn
OogChu Via Ph irong
Ong TrAn NhH Ninh
B i Ngfl Th] Thu Tbiiy
Ong Trin Nggc Bio
TRACH

NHICM C U A BAN T O N G C I A M

Tong Giim dAc
Phfl TAng Giizn dAc
Phfl TAng Giim dAc
Pbfl TAng Giim dAc
Pbfl TAng Giim dAc

Vit loin nuflng
OOC

Ban TAng Giim doc CAnglycfllrfechnhiCm lip bio cio l i i chinh hgp nhii cho nim l i i chinh kit ihuc ngiy 31 Ihing
12 nin] 2015 phan inh mOt cich ining thpc v i hgp ly tinh hinh l i j chtnh cilng nhir ket qui hofi dflng kinh doanh v i
tinh hinh hnj chuyAn t>fln if cua Cflng ly tnmg n&n. phu hgp vfli chuAn mgc ki loin, cb^ dfl ki toin doanh nghifp
Vift Nam v i cic quy djnh phip ly c6 lifln quan d£n v i ^ lip v i irlnh bay bio cio Lai chinh. Trong vi^c l^p bio cio
tii chinh hgp nhal niy. Ban TAng Giim dAc dugc yeu cSu j ^ i i i :
•
•
•
•
«

l.ga chgn cic chinh sich ki loin ihlch hgp v i ip dung cic chinh sich dfl mfll cich nhii quin;
Dua m cic xcl doin v i uflc [Inh mflt cAch hgp ly v i ihjji Irgng,
Nfu rfl cic nguydi lie kA loin Lhlch hgp cfl dugc man th j hay khflng. cfl nhOng ip dgng sal Ifch irgng yAu cAn
dugc cflng bA v i giii lhlch trong bio cio tii chmh hgp nhii hay khflng;
[4p bio cin l i i chlnh hgp nhii irfln co sfl hofi dflng lifln tgc trfl mrflng hgp khong the cho ring Cflng ly sf ilAp
Lfc hofi dflng kinh doanh. v i
ThlAl ke v i ihgc hifln lifl ihAng kiAm soil nfli bfl mflt cich hChj hiflu cho mgc dich Iflp va trinh biy bio cio l i i
chinh hgp nhAl hgp ly nhim hfn chA rui ro v i ^an I|JL

Bao TAng Giim doc Cflng ty ch|u Lfidi nh»$ni dim bio ring vA kA loin dugc ghi cbep mfl( cich phfl hgp tSA phin
inh mfll cich bop !> tinh hinh lai chinh cua Cong t> fl hir ky thOi dsAm nio v i dim bio ring bio cio lii chfnh hgp
nhii tuin thu chuin mi/c kA loan, ihA dfl ke loin doanh nghiflp Vifli Nam v i cac quy djnh phip fy cfl liAn quan dAn
viflc Iflp v i trinh biy bio cio l i i chinh Ban long Giim dAc cflng chju (rich nhiflm dim bao an toin cho l i i sin ciia
Cflng ty v i ihgc hifln cic bifln phip thich hgp dA ngin ch$n v i phii hifln cic hinh vj gbn Ifln v i sal phfm khic.
doc xic nhftn ring Cflng ly dfi tuir ihu cic yflu cAu nflu trfin trong viflc Iflp bio cio l i i chinh hgp
ho Ban TAng Giim dAc.

Tong Giim dAc
l/iii rhi'ing, ngay 14 ihdng i nSm 2016

thHi
m
If


Deloitte
E,i

4W

Cong m m (MM* Wtl
Ting
TO* fih* V l n « m
31 Lang KB. Outn Dflrtg FJfl.
Ha N^ . VIM hiam
T* te«62SH35M
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BAO cAo

KtnliBui:

K I P M TOAN DQC

L^P

Cflf cAflang
Hfli d6ng Quin Irj v i Ban XAng Glim die
C6ng ry CA phin Migu ThiAu Men Tien Phong

Chflng Iflj da kiAm loin bio cio lit chinh hgp nhii kAm ihrg cua Cflng ly CA pfaAi M H Q ThlAu N>An TiAn Phong
(ggi l i l l i "Cong ly"). dugc lip ngiy 14 ihang 3 nim 2016. ni Irang 3 den Irang 33, bao gom Dang cin dfli Li loin
hop nhii Ui ngi> 31 thang 12 nim 2015. Bio cio kAl qua Koai dgng kmh doanh hgp nhii. Bio cio j j u chuyAn itAn
lA hgp nhii cho nim l i i chinh kAl ihuc ciing ngay VA Dan ihuyAl mmh bio cio l i i chinh hgp nhfil.
Trdfh nhlpm cua Ran Tong Gidm doc
Ban Tflng Giim dflc Cong ly chiu Iiich nhigm vA viic lip v i irlnh biy tmng ihgc v i hgp ly bio cfio l i i chinh hgp
rhAl cua Cflng ly iheo chu^ mgc kA lofin. chA dfl kA loin doanh nghifp Vlfl Nam va cic quy djnh phip ly cfl lien
qujii dAn viAt lap va Irlnh biy bio cio l i i thlnh v i chju (rich nhiflm vA kiflm soil nfli bfl mi Bun T'Ang Giim die
xac djnh l i cAn thifli de dam bio cho viAc Ijp v i Erlrh biy bio cfio l i i chinh hgp nhal khong cfl sai sflt irgng yen do
giun Ifln hcSIc nham Ian.
Trdch nhi^m cua Kiem lodn vien
Trfich nhiflm cua chiing ifli l i dua ra klAn vA bio cio l i i chinh hgp nhii dga irAn kAi qui cOa cuflc klAm lofin.
Chung Ifli dfi l;An hinh kiAm lofin ihco chuin mgc kicm loin VIAl Nam Cic chuin mgc niy yAu clu chang ifli luin
Ihu chuin mgc v i cic quy d|nh vi dao due nghc nghiAp. lip kA huach va Lhgc hifln cuflc kiem loin dc dal dugc sg
dam bio hgp ly vA viflc liflu bio cio rii chinh hgp nhfil ciia Cflng i> cfl cfln sal sflr irgng yAu bay khflng.
Cflng viflc kiAm loin bao gflm (hgc h^n cfic ihu igc nhfim ihu ihfip cic bing chimg kiem loin vA cfic i6 iiflu v i
ihuyAi minh irAn bao cio l i i chLnh hgp nliii- Cac ihu igc kiAm loin dugc Iga chgn dga ircn xAi doin cua KiAm loin
vlAn. bao gflm dinh gii lui ro cfl sai sflt irgng yeu irong bio can l i i chmh hgp nhal do gian ifln hoic nham Ian Khi
ihgc hifln dinh g i i cic nil ro niy. KiAm loin viAn dfi xem xAl kiAm soil nfli bfl cua Cflng ly llAn quan dAn viflc ifip v i
iriiih biy bio cio lai chfnh hgp nhir trung ihgc, hgp ]y nhim ihiAt kA cac ihu tgc kiem loan phu hup vfli llnh hinh
ihgc lA. luy nhlAn khflng nhim mgc dich dua ra y kien vA hiAu qua cua klAm soil nfli bfl ctia Cflng ly. Cflng viflc
klAm loancOng bao g ^ dinh g i i UiUi lhlch hgp cua cic chinh sich kAiofindtigc ip dgng v i llnh hgp ly cua cic uflc
llnh kA lofin ciia Dan Tflng Giim dflc cflng nhu dinh gii viflc irknh biy iflng ihA bio cio l i i chinh hgp nhdl.
ChOng ifli lin tuflng ifng cic bfing chimg kiAm loin mi chflng ifli dfi ihu thqp dugc l i diy dii vd lhlch hgp Ifim co t(t

cho y klAn kiAm lofin cua chiing ifli.
)' A//n CHQ Klhff lodn n€a
] hen y klAn cua chung loi. bin cin t i l chfnh hgp nhir d i phfin inh trung ihgc vfi hgp ly, liAn cfic khla cgnh irgng
veil, tinh hinh l i i chmh cua Cflng lylqi ngfiy 31 ihfing 12 nim 21)15, cflng nhu kAi qua hoal dgng kmh doanh vfi tinh
.huyAn uAn ifl cho nim l i i chinh kAi ihiic cflng ngiy. phfl hgp vfli chuin mgc ke loin, chA dfl kA loin diuuih
^ j m v i cic quy djnh phip ly cfl liAn quan den viflc Ifip vfi irlnh bfiy b^cfio [fii chinh

Trin Tflng
KiAm lofin vien
Gilly chflng nhqn ding ky hfinh nghi kiAm lofin
ifl 194I-20L3-0UI-I

rnTTT^nii Gifiin dAc
(liiy chfliig nhiii dfingk^ hinh nghAkiAm lofin
afl()f)30-2(H3-flOI-l
'
THaf m^l vd tfgi difn cho
C6NC TY T N H H D E L O I T T E VlfT N A M
Sgdy Nlhdngindm 2016
HdSoi. i'HXHCS * ifj Sam

Tin Oetom duoc dung dfi ch
noie nrnfiu itunh v«n 0 4 Dek-ne TouCw Totvnabu U n W d FnOt cOng tf T N H H cfl mi «y i» Arm.
wfi iRBng kffli cfic P4ng tidrTp v4n - mfli D4nh vikn Ifi mflt ifl ctxrc dflc Mc vi mm pntp ly DeicKle Touch* TOhmabu L i m M
(ncy D f i V n Toan gfiu'i khflng gung cfig Och vy
CJC knacTi hang V u ung Mrm lai ivflDsiK i n n i ' O H B COnVBEnul
dfi lufil M n thflng twi rhi bfii vfi co cfiu phip b 1=6* Dtfooe Touch* Tcthmaihj L o n M vfl cfic
libih vlfin.

2

C O N G TY C 6 P H A N N H Q A THIEU MEN TIEN PHONG

02 An Od, phuflng Lach Tray, qupn Ngo Q^yAn
Thdnh ph61 [ai Phflng, CHXHCN Vi^i Nam

Bdo cdu Idi chmh hgp nfall
Cho nflm t i i chinh kAi thuc iij^y 31 thing 12 fiam2015

B A N G C A N » 6 l Kt

TOAN HQP NHAT

Tqi ngay 31 ihdng 12 nam 20/5
M A U S6 B 0 1 - D N / H N

Don vj: VND

TAISAN
A.

Mfl ThuyAt
minh

TAISANNGANHAN

1. Tien vii cdc khoan (inmg dimtg tiAn
LTiAn

no
111

2. Cac khoan tircmg dLrong llAn

112

IE Cic khoan pbii Ihu ngdn hin

13f
131

\. Phil Ihu ngdn hqn ciia khach hang
2. Trd Inrflc chu nguin bin ngfln hqn
3- Phai Ihu vA cho vay ngdn hpn
4. Phai thiL ngfln han khflc
5. D\f phong phai Ehu ngfln han kho dfli
ni. Hdng t^D kho
J. Hang ton kho
2, Dg phong giam gid hang loo kho
I V . Tai san ngfln ban khic

132
135
136
137
140
141
150
151

2. Thuc gid tri gia Ling tluqc khdu trir

152

3. Thai v i cdc khudn khac phai thu Nhd niicVc

153

R

T A I SAN D A I H A N

2H

L

Tai san co djnh
1. Tai san CO djnh hiiu hmk
- Ngiryen gid

220
221
222

- Gid iri hao mon luy ke
2. Tai san co djith v6 hinh
- Nguyen gid
- Gid iri hao mon li^ ke

223
227
228
229

J V T k i %ka d i i han khic
1. Chi phi tin trudc dai hqa
T 6 N G C Q N G T A I S A N (270=1
6

240
242
250
252

10

271

1.806.602.06222A

1.416.087.498.897

240.141.241.109

49.735.663.171

225.641.241.109
14.500.000.000

17.235-663.171
32.500.000 ono

822.981,655^36

651,580.415.080

778.130.928.465

609.807,952.787

54,189.481.371

56.122.021,549

6.673 004.680
(18.211.759.180)
741.772.937.039

2.871.078,924
(17.220.638.180)
702.542,926.650

746.651.050.455
(4 878.113.416)

703.595.186.596
(1.052.259.946)

1,706.228.744

12.228.493,996

663.996-112

282.683.540

733,800

10,966.775.603

1.041.498.832

979.034.853

1.445.079,221.581

1,164,260.818359

1,049.538,994.802
1.002,312.404.424
1.555.469.432J98
(353.157.027 S74)
47.226.590.378
50.311.940.921
(3.085.350.543)

860.610.919.257
819.949,660,893

i.274.281 038.745
(454 33I.377.S52)
40 661.258.364
42.570.913.770
(1.909 655.406)

T4

174.458.928J 50
174.458.928.250
133.775.747.545

IS

133.539.747 545

11

12

13

253
254
26<
261

31/12/2014

7

8
9

149

1. Chi phj u i Uuflc ngdn hqn

I L Tai san dai h^n do dang
] r Chi phi xay dgng co ban do dang
I I L Dau In-lai chmh dai n
1. Dau m vau congty lien doanh, lien ket
2. Dau tu gop von vao don vj khac
3- Dg phong dau lu tai chinh dai hqn

5

31/12/2015

10

1.600.000.000

149.061.467.288
149.061.467.288
116.646-691,086
116.410.691.086
1.600.000.000

(1.364.000.000)

(1.364.000.000)

B7.305.550.9JM

37.941.740.728

87.305.550,984

37,941.740.728

3,251,681,283.809

2.580.348J 17.256

Cdc ihuySt mink lif irang 7 jJn irang 33 td mpl bC phpn hgp ihdnh cua bdo cdo idi chinh hgp nhdl
3


C6JVC T V C6 P H A N N H Q A T H I E U N | £ N T 1 £ N P H O N G

02 An Dfi, phuflng Lqcfi Tray, qudn NgO QuyAn
ThAnh phi Hdi Phflng, CHXHCN Vigt Nam

Bdo c&o tfil chfnh hgp n h i i
Cbo nflm tfii chfnh kelthucngfly 31 thing I? nflm2QI5

B A N G C A N D d l Kt T O A N H < ? P N H A T a i e p thra)

TqingdySi ihdng I2ndm20l5
M A U SQB OIi'DN/HN

Don vj: VND

N G U 6 N vdN

Ml
d

C- INpPHAITRA
1.

mLnh

31/12/2013

31/11/2014

m

1.532.467.739.990

L114.438J71,92S

Ng ngfin h^n

3ia

1,453.956J63J10

[,091,101.694,848

1. Phai Lrfi nguoi ban ngin hgn

31J

81.275.965.042
].720.585,417

121.759.783.507
1.324.360.207

23.987,667.761

22,431,668,047

55.857.683.065

22.933.563,959

17

18 8.899.695J25

68.105.176.901

11

28.468.752.829

12.881.907.466

19

1.071.019.147.810

840.230.84053
1.434.393.508

2. Nguoi muatra lien truflL; ngin hfn
3. Thui vfi cac VbDsr phii ngp NhA imoc

313

4. Phai Ira nguoi lao dflng

314

S. Chi phi phai ira

3IS

ban

6. Phai ira ngfin ban khac
7. Vay va ng Ihuf Ifii chinh ngfin hfn
I. Qu^ khen diuimg, phiic igi

16

312

319
320

II

322

2.726,765,861

Ng dfii hfn
1. Vay vfi ng thitf l i i chinh dai hpn
2. Qug phal tri^n khoa hgc vfi cflng ngh^

330
338
343

78,511.476,680
70.511.476.680
8.000.000.000

D.

V6N

400

I.

V ^ n cbO sfl hflii
] . Vnn gflp chu sd hiiu

410
411

2. Qug dau lu phal trien
3. Lgj nhuqn sau [hue chira phan ph6i

IL

20

23J36,677,0SI
23.336.677.080

1.719.213.543.8 L 9

1.465.909.945J28

1.719.213.543.819
619.730.950.000

1.465.909.945J28
563.392.900.000

4]t
421

664,053.783.058

435.428.810.761

523.490.453.939
379,026.591.389

- Lgi nhudn sou Ihui chua phdn phdi tSy iJ din 42 la
cuSindmtnmc

*/ 271.414.885

CHLS6HUXI

' Lgi nhufln sou ihue chua phan phdi ndm nay
T6NC

CQNC NCU6N

V6N (440=300*400)

21

53 981.075.413

42Jb

S54.J57J95.876

325 045.515.976

440

3.251.681.283.809

2.580J48.317.256

Ngiy 14 thing 3 nim 2016

Cic fhuyit minh fir irang 7 din irang 33 la m^l hp phin hgp Ihinh cua bao cdo Idi chinh hgp n\
4


CONG TV C 6 P H A N N H Q A T H T ^ U NIEN TifiNPHONG
02 An DA, phuflng Lgch Tray, quqn Ng6 Quy^n
Bfio cdo Ifii chinh hgp nhfil
TTtdnhpho Hai Phong. CHXHCN Vi^Nam
Cho nSm tdi chfnh kit thiic ngdy 31 [hdng 12 ndin 2015
BAO CAO KET QUA HOAT DQNG KINH DOANH HQP NHAT

Cho nam Idi chinh ket thuc ngay 31 ihdng 12 ndm 2015
MAUSQBOZ-DN/HN

DODvi: VND

CHf TifiU

Mi Tbuyet
d
njinh

1. Dnnnh thu ban hang

01

2r Cac khoan giam tnr doanh ihu

Nflm 2015

Nflni 2014

23

3.564.060.079,758

3,006-459,211 JOS

02

23

7.91S.464-772

8.924.139.679

3- Doanh Ihu thuan \e bdn hfidg (ll>=01-l>2)

10

23

3.556.141.614.986

1,997J35-071.629

4. Gid vnn hang hdn

II

24

2.290.292.306.937

2.071.603.890.371

5, Lginhufin ggp bdn hfing (20=10-11)

20

1J6S349J0S.049

925.931.181,258

6. Doanh Ihu hofi dflng tdi chinh

21

7. Chi phi tai chinh

22

Trong do: Chi phi idi very

1.616.605.2] S
26

2.653.342-640

51.808.118.792

37.703.91 S.Kfi]

23

49.215.221.230

36.104.196332

8. Lgi nhudn tir cflng ty lien doanh, lien ket

24

17.628 831.459

19.190.114.504

9. Chi phi ban hang

25

27

680,874.238.198

414.160.140.275

10. Chi phi quan ly doanh nghiflp

26

27

152.021.435.917

112 645.983.472

I I . Lgi nhufin thuan tir hoql dflng kinh doanh
(3n=20H21 -22)-*24^25+26))

30

400^90.951,819

383^64-598,794

12. Thu nhdp khdc

31

21.915.140.699

2,715 J55.176

13. (Til phi khac

32

10.419.799.329

4.385.746.710

14. Lgi nhu an khic (40=3]-32)

40

II.49SJ41J7D

(1.670J91.534)

15. Tong lgi nhufln kc loan trirflc thufi
(50=30+40)

50

411,886-293-189

381,594.207.260

16. Chi phi [hue thu nh|p doanh nghiflp hifln hfinh

5T

45.728.897.313

56.548.691.284

17. Lgi nhiifid sau Ihufi thu nhflp duanb nghigp
(60=50-51)
18, U i c
60

366,157J95-S76

325.045.515.976

5.715

4.S99

28

70

30

Ngiy 14 ihdngSndm 2016
Cic ihuyct minh td trong 7 din irang 33 id mpl hp phan hop ihdnh cda bdo cdo idi chinh hgp nhdt
5


C 6 N C T V C6 P H A N N H Q A

THltU M E N TIEN
02 An D4, phuflng l^fch Tray, qufin Ngd Quyen
Thinh pi\fi Hi! Phflng. CHXHCN Vigi Nam

PHONG

Bio cio t i l chfnh hgp nhfil
Cho nflm l i i chinh ket thuc ngiy 31 Ihing l2nflm2QI5

BAO CAO LlOf CHUVEN T i t N

HQP N H A T

Cho ndm idi chinh kh ihuc ngdy 31 ihdng 12 ndm

2015
MAH

5 6 B 03-DN/HN

IXm vi: VND
Ml
u

c i i i Ti£u
L LL'tJ

CHEIVEN

TitN

TCT

HOAT

&ONG

KINH

N i n 2015

Nflm 2014

DOANH

L Lgi nhupn trtedc thui

81

4ILSS6.293./g9

3S 1.594.297.266

01
03
05

L 04.597.129.290
4.816.974,470

(8,545.868.413)
49.215.221230

84.679.200,968
2.260.217.927
(21.059.079.345)
36,104.196.332

2. £NAI chink cho cdc khoan:
Khiu hao lai san cfl dinh
Cic khoin dgphflng
(Lfli) Ih hoqi dflng diu tu
Chi phi Ifli vay

06

3. Lgi nhupn nr hogi dpng kinh doanh irv&c ikay d&i van lim 98
apng
09
Thay d6i cic khoin phii thu

S6L 969.749.764

4i3.S78.743.142

(180.0 87.071.64 5)

10

(43.055.863.859)

(205.179.612.301)
(JI0.7L3.455.225)

Thay Afti cAc khoin phai tri (khflng ki tfli vay phii tia v i ihufi ihu
nhflp doanh nghiflp phA! nflp)

11

148.133.947.552

42.776.249.673

Thay 6h\ chi phi u i tnrdc

12

(17.447.122.828)

(12.091.4 IB. 702)

Tiin Ifli vay dfl tri

13

(45.736.499.186)

(35.084.709.477)

Thufi Ehu rhfip doanh nghlflp dfl nflp

14

(51.775,886,090)

(65.502.084.489)

16

(26.552.715.032)

(22.486.440,834)

29

345.44S.33S.676

a 24.783.728.213)

Thay d&i hing

TJ^II

kho

chi khic cho hoft dflng kinh doanh

Lieu chayin li^n Ikuin l&hopdpng kinh doanh
II.

LUU C H U V t N T l t N T L HOAT O Q N G DAU T f
(347.726.785.708)

(289.404.800,214)

22

45.000.000

447.409.000

27
JO

932.573.813
(346.749.21 LS9S)

1.941.773.821
(217.015.617.393}

III. LLir CHUVtN TJtN TlT HOAT O O N G TAl CHINH
1, Tifin thu tu di vay

33

2.235.452.990.009

2.259.418.643.733

2. Tifin tri nggflc

34

(1.959.237.803.852)

(1.762.301,380,627)

3. C i t([C dfl iri cho cic c6 dfing

36

(84.508.935.000)

(65.006.994.000)

Lmt chuy^n d^n IkuAn tir kagl dpng lii chfnh

49

191.706.25 i.i 57

431110.269.106

LwB ihuyit, lica fhufln trong n t n (50=Z(H3(H40>

50

19flJfl^57T938

1. Tifln chi dfi mua sim, xfly dgngTSCD v i c i c l ^ sin

dii hfn khic
2. Tifin Ihu Tie ihanh nhirgng bin TSCD vfl cic tii san
dfli hfn khic
3. Tifin thu Ifli lien giii, c6 lijc vfl lgi nhufin dugc chia
Lm diuyin den Ihu^n lu hogi dpng diu tv

TIIB

21

20J9I.923JOO
19343.739,671

60

vfl unrng dinmg lien daa nflm

Tifin v i lirmng d m i g (ifin cufii Bim (7(h=5l>*t0)

^

70

49.73S.663.I71

0 0 PHAN
NHL/A THI^LT Wifi
T I E N PHON(

L n T h l Mnl

Nguti Lflp bifiu
Ngay 14 ihdng 3 nam

Trfin Ngge Bio
Kfi fain Inrmig

Tong Giim d6c

2016

Cdc ihuyJt minh tie Irang 7 den irang 33 Id mpl bp phpn hgp ihdnh cua hdo cdo Idi chinh hgp nhdi


C 6 P H A N I N H U ' A THl£u MEN TIEN
02 An Di, phirfmg I.gch Tray, qu^n NgO Quyfin
Thdnh phfl Hai Phflng, CHXHCN Vifll Nam
C6NC T V

PHONG

Bflo cio t i i chEnh hgp nbfil
Cho nflm tii chfnh kel ihuc ngdy 31 tfiipg IZnamZQlS

MINH B A O C A O T A I CHINH H Q P NHAT
M A U S6 B 09-DN/HN
Cdc ihuyil minh niiy Id mgl bp phgn hop fhiinh vd can dugc dgc ding Ihixi vdi bda cdo Idi chinh hgp nhik kern iheo
THUYET

I.

TH6NG TINKHAI QUAT

Hinh (bih; so httu V6D
Congty Co phin NhtraThifiuNi^ l ifin Phong tifln ihSn l i mfll doanh iighigp Nha nin5c dugc c6 phan hOa
Iheo quy dinh tfi N ^ i dinh sfl 64;2002/ND-CP ngdy 19 thing 6 nSm 2002 ciia Chfnh phii vfi viflc chuyfln
doanh nghiflp Nhinuflc Ihinh cong ty co phan. Vi|c co phin hba COng ty dugc ihuc hi^n iheo Quyfll dinh
so S0/2OO4/QEV-BCN ngiy 17 thing 8 nim 2004 ciia Bfl inrbng Bfl COng ihutrng.
Sau khi cfl phin hfla, Cfingty hoal dflng ihco Oiiy chong nhjin ding ky kinh doanh so 020300] J 95 do So
Kfi hoach vd Diu lu ihdnh phfl H i i Phbng eip ngiy 30 Ihing 12 niin 2004 v i c i c Gidy chiing nhgn ddng
kinh doanh diflu chinh.
cfl [^tfiu ciia Cflng ly ditgc niflm yflt tai Sfl giao dich chflng khodn H i Nfli vfli md chflng khoin Fi NTP.
Tcng sfl nhSn vicn cua Cong ty
ndm 2014: 1.195 ngutri).

lgi ngiy 31 thing 12 nitn 2015 l i 1.197 ngufii (tgi ngiy 31 Ihing 12

Hogt dflng chinh
Hoft dflng kinh doanh cila Cflng ly bao gflm:
Sin xuil kinh doanh cic sin pham nhya din dgng v i cic sin pham cihga phpc vg cic nginh Kdy dgng,
congTighi^p, nflng nghiflp, ngu nghiflp, giao Thflng vfln lii;
Xay dyng khu chung cu, hg lang co sfl, xay nhi cao cap, vin phflng cho Ihofi, xiy dgng mmg tfim
ihuong mai, xdy dgng chg kinh doanh;
Xiy dgng cflng Irlnh k j ihuit din dgng khic;
HogI dflng dich vg l i i chinh, hogi dflng mmg gian tifin tfl;
Kho bdi, vgji lai duflng hfl v i cic hogi dflng hfl Irgcho vin t i i ; v i
Kinh doanh bfil dflng sin v i quyen sfl dgng d i t
Cbu ky sin lual, kinh diianh Ihflng Ihirflng
Chu

san xuit, kinh doanh Ihong Ihuong cua Cong ty dugc Ihgc hifln Irong thfli gian khflng qui 12 thing.

Cic sg kifln quan Irgng dfi l i y ra Irong

hoa( dflng

Ngiy Oa thing 5 nim 2015, Cflng ty dfi ting vfin difiu Ifl them 56.338.050.000 VND thong qua phal hinh
Ihem CO phieu pho ihflng.
Theo Quyel djnh so 69/QD-HfXJT ngiy 18 thing 5 nfimlOIS ciiaHfli dfing quan Irj, Cong ty dS ihinh Ifip
Cflng ly TNHH Bal dflng sir Tifin Phong do Cflng ly sfl h[hi 100% v6n. Cflng ty TNHH B i l dflng sin Tifin
[*hong d i dugc So Ke hogch v i dau tu Thinh pho H i i Phflng nip Gifiy chflng nhin dfing ky doanh nghiep
ngiy IS things nim 2015.
Tai ngiy 25 thing 6 nfim 2015, Cong ty di hoin tal viflc ky hgpdfing nhfin chuyfin nhugng co phin Ifl loin
bfl cfl dflng ciia Cflng ty Co phin Nhga Nim Sao, Ngiy 19 thing 9 nim 2015, Cflng ty dfi hoin t i l viflc
lhay dfli Gifly chflng nhfin dfing k^ doanh nghiflp cua Cong ly Cfi plifin Nhga Nfini Sao thanh Cong ly
TNHH Thuungfnai NhgaNfim Sao, do Cong ty l i chii sfl hihi.

7


C O N G T Y C 6 PHAN N H Q A T H I E U N I E N

TltN

PHONG

Bio cio t i i chinb hgp nhal
Cho nam tii chfnh ket ihflc ngiy 31 thing 1^ nim 2015

02 An Di, phuflng Ijich Tray, qufln Ngfl Quyfin
Thinhphfl Hi! Phflng, CHXHCN Vigl Nam

THUYET MINI! BAG C A O

TAE C H I N H

HQPNTIAT

(Tifip Iheo)

M A U S 6 B 09-DN/HIV

Cdc thuyil mirth nay !d mpr hp pkdn hgp ihisnh vd cdn dirge dqc dpng ihffi Vffi bdo cdo idi chinh hgp nhdl ksm Iheo
X

C O Sd L A P B A O C A O T A I C H I N H H Q P N H A T v A N A M T A I C H I N U

Co* Sff l i p bio cio t i i chmh hgp nhfit
Bio cio t i i chfnh hgp nhfil kkm iheo dugc trinh biy bing Dflng Vifll Nam (VND), Ihca nguyen tfic g i i goc
v i phu hgp vbi chufin mgc kfi toin, chfi dflke loin doanh nghiep Vifll Nam v i c i c quy djnh phip ly cfl lien
quan dfin v i ^ lip v i trinh biy bio cio til chinh.
Bio cao t i i chinh hgp nhfit kflm then khflng nhim phan inh tinh hinh t i i thinh, kfll qui hogi dgng kinh
doanh va tinh hinh Imi chuyfin lifin iheo cic nguyen ific va thflng Ifi kfi loin dugc chfip nhiin chung tgi cic
niroc khic ngoai VifiE Nam.
NAiD l i i chinh
Nam tai chinh ciifl Cflng ty bit dfiu tfi ngiy 01 ihing 01 v i ket thuc vio ngay 31 ihang 12.
3.

A P D U N G HITQNC DAN K £ TOAN M Q I

Hirflng din mfli vfi chfi d^ ke toin doanh nghlfip
Ngiy 22 Ihing 12 nam 20 ] 4, Bg Tai chinh di ban hanh Thflng tir sfl 200^20 M/FT-BTC ("Thflng lu 200")

huflng dan chfi dg ke loin cho doanh nghifip v i Ihflng tu sfl 202/201 dTTT-BTC ("Thflng lu 202") huflng
dan phuong phip Igp v i trinh biy bio cio lii chinh hgp nhaL Cic thflng Ui nay cfl hifiu Igc cho nim t i l
chinh bat diu vao hoic sau ngay 01 thing 01 nim 2(115. Thflng lu 200 lhay the cho cic quy djnh ve che dg
ke loin doanh nghifip ban hanh theo Quyel dinh so 15/2006/QD-BrC ngiy 20 ihing 3 nSin 200fi cua Bg
T i i chmh v i Thflng tu sfl 244/2(109/rT-BTC ngiy 3 I thing 12 nim 2009 ciia Bfl T i i thmh. Thflng lu 202
lhay Ihc cho phfin XIII - Thflng tu so I6L/2007/TT-BTC ngiy 31 Ihing 12 nim 2007 cua Bfl T i i diinh
huflng dan Igp v i trinh biy bio cao tai chinh hgp nhfil iheo Chufin muc kfi l<>in Vifll Nam so 25 "Bio cio
t i i chinh hgp nhfit v i kfl toan cic khoin dfiu tu vio cflng ty con". Ran Tiing Giim doc d i ip dyng Thong lir
200 va Thong tir 202 uong vifit lip v i Irinh biy bio cio tii chinh hgp nhfit cho nijn t i i chinh kfir thiic ngay
31 Ihing 12 nim 2015.
4

T 6 M T 4 T CAC C H I N H SACH K 6 TOAN C H U Y £ U

Sau diy l i cac chinh sich ke loan chu yeu dugc Cong ty i p dgng trong vifie 1 ^ biu cio l i i chinh hgp nhfit:
ifflctinbliiloiD
Vific lip bao cio l i i chinh hgp nhfil luin ihu iheo thufin mgc k^ loir, che dfl ke loin doanh nghifip Viflt
Nam v i cic quy dinh phip ly cfl lien quan den viflc lap v i trinh biy bio cio tai chinh yeu ciu Ban Tflng
Giim doc phil cfl nhung uflc tinh v i gii djnh inh huflng den so lifiu bio cio ve cflng ng, t i l sin v i viflc
trinh biy cic khoin cflng ng v i tii sin tifim tang Ifi ngiy lip bio cio lai chmh hgp nhfit cung nhu cic so
liflu bio cio ve doanh thu v i chi phi trong suot nim lai chfnh. Mflc du cic uflc tinh kfi loin dugc Iflp bfing
tfit c i sg hifiu bifit cia Ban Tflng Giim dflc, sfl thgc tfi phit sinh cfl ihfi khic vfli cic uflc tinh, g i i djnh d i i
ra.
Cff sfl hgp nhfil bio cio t i i chinh
Bao cio lai chmh hgp nhfil bau gom biu cio l i i chfuh ciia Cflng ly v i bio ciu l i i chinh cfla cflng ly do
Cong ly kifim soil {cong ty con) dugc tgp cho nim t i i chinh kfil Ihuc ngiy 31 thing 12 nans 2015. Vi^c
kiem soit niy dgl dugc khi Cflng ty cfl khi ning kiem soil cic chlrh sieh lai chinh v i hogt dflng cila cfic
cong ty nhln diu tu nhim thu dugc lgi it^ Tir hogl dflng cua cic cong ly niy.
9

CftrVG TY C6 P H A N N H Q A T H l t U M 6 N T I E N PHONG

Q2 An Dd, phudng Lgch Tray, qufin Ngfl Quyfin
Thanh pha Hii Phflng. C H X H C N Vi^t Hara_

Bfia cio t i i chinh hgp nhfit
Cho nam l i i chinh ket tJiijc ngfiy 31 tiling IZnfljn 2015

T H U Y f T M l N H B A O C A O TAl C H I N H H<;(P NHAT (Ticp ihco}
M A U S6 B 09-DN/HN
Cic ihiyei minh nay id mpi bg phi)n bgp ihdnfj vd can Jupc dgc iSdng ihOi vdi bdo cdo tdi chinh hgp nhdt kcm iheo
4.

T 6 M T A T CAC CHINH SACH K £ TOAN C H ^

v f ii rri^p iheo)

Cusdr hgp nhfil bio cio l i l chinh (Tlep theo)
Kfit qui hogl dflng kinh dnanh ciia cic congty con dirge mua lgi ho{lc bin di g-ong ky dirge tiinh bfiy trong
bin edo kfli qui hci^r dflng kinh doanh hgp nhfil lu ngiy mua hofic cho d ^ ngiy bdn khofir dfiu lir fl cdc
cflng ty con dfl.
TitHig tnrflng hgp cfin ihifit, bio cio tai chinh ciia cic cflng ry con dugc difiu chinh dfi cic chinh sich ke
toin dugc ap diing tf i Cflng ty vfi cic cong ly coo Ifi gi6ng nhau.
Tfil ca E^ic oghiflp vg v i s6 du giOa Cong ty
cio tai chinh.

vfi cic cflng ly con vfli nhau dugc lo^i bfl khi hgp nhfil bdo

Hgp nhfit kinh doanh

T i i sill, cflng ng vfi cflng ng rifim tfijig cua cong ty con dugc xfic djnh theo gid trj hgp ly l^i ngiy mua cflng
ly con. Bdl ky khodn phg Ofli ndo gifta gid mua vfi long g i i Irj hgp ly cfla l i i sin dugc mua dugc ghi nhfin Ifi
lgi [hfl thirong m^i Bfil ky khoan thieu byt nao giOa gid iniia vfi long gid trj bgp ly cua l i i sin dugc mua
dugc ghi nhfin vao kfil qufi hofi d ^ g kinh doanh cua ky kfl lodn phal sinh ho^ dflng mua cflng ly con.
Lgi Ich cua cA dflng ihifiu sh ifi ngfiy bop nhat kinh doanh han dfiu dugc xfic djnh l i ^ eg sfl ly )fi cia cA
dflng duflu sfl irong Iflng gifi irj hgp ly cua tfii sdn, cong ng vd cong ng liflm ling thrgc ghi nhfin.
& | p t r vio cflng ty Mfin kfit
Cflng ly lien kcl Ifi mflt cflng ty mfi Cflng ty cfl finh huflng ddng kA nhung khong phfii Id cflng ty con hay
cflng ly lien doanti ciia Cflng ly. Anh hirflng ding kA ihA hifln fl quyen tham gia vfio viflc dira ra cic quyfit
djnh
chinh sich l i i chinh vfi ho^ dgng cua ben nhfin dfiu lu nhung khflng cfl dnh huflng vA mfil kifim
5odi hofic dflng kifira sofil nh&ng chinh sich nfiy.
Kflt qua hoal dflng kinh doaiUi. tfii sdn vd cflng ng cua cfic cflng ly lifin kAi dugc hgp nhfil trong bfio cfio tfii
chinh hgp nhfil theo phuimg phip vfln chu so hiiu. Cic khofin gflp von lien ket dugc trinh bfiy irong bing
cio dfli ke toin hgp nhfil theo gifi gAc dugc dieu chfnh ihcu nhOng lhay dfli trong phfin vAn gflp ciia Cflng
ty via p4iin lAi san Lhufin ciia cflng ty lien kflt sau ngfiy mua khofin dfiu lu. Cic kbofin lA ciia cflng ty lien
kfil vugt qufi kbofin g ^ vAn ciia Cflng ty lai cflng ly l i ^ kAt dfl (bao gflm bit kfl cfic kbofin gflp vAu dii h ^
m i vA Ihgc chfit If 0 ihfinh dfiu lu lhufin cua Congty If i cflng ty lifln keidfl) khftigdirgc ghi nhfin.
Trong truflng hgp mfll cflng ly ihinh vifn cia Cflng ly thgc hifln giao d|ch vfli mflt cong ly ii£n kAi vfli
Cflng ty,
chua thgc hifln luong img vfli phfin gflp vAn cua Cflng ty vio cflng ty lifln kfil dugc lofi bfl
khfli bfio cfio tfii chinh hgp nhfit.
Gdp von lien doanh
Cfic khofiii gbg v6n litn doanh Ifi ihoa thufin iren co sfl ky VAl hgp dAng m i iheo dfl Cflng ry v i cic ben
Ihom gia digc htfin hoft dflng kinh lA Irhn co sfl dflng kiflm soil. Co so dflng kiflm sofil dugc hifiu l i vific
dua ra cic quvAl dinh mang tinh chlfln luge lien quan dAn cfic chinh sich hoal dflng vfi Ifii chinh cua don vj
lien doanb phai cfl sg dflng lhufin cua cic ben dAng kiflm sofil.
Trong Iniflng hgp mflt cflng ty thinh vien trgc tiep tbyc hifin hifgl dflng kinh doanh Ihco cfic ihoi lhufin lifin
dciauh, phin vfln gflp via t i l sfin dflng kiem sofil vfi bfll ky khoin ng phfii t r i phfit sinh chung phii gfinh
chju cung vfli cic btsi gflp vfln lifln doanh khic lir hr>al dflng ciia fien doanh dugc hfch loin vfio bfio cio tfii

chinh cua cflng ly tuong ling vfi dugc phan logi iheo han uhiT ciia nghifp vu kinh lA phfii sinh. Cac khoio
cflng ng v i chi phL phfii sinh cfl lien quao Ugc liAp dAn phin vfln girp tiong phfin Ifii sfin dflng kiflm suit
dugc hfch lofin tren co sfl dfln tich. Cic khoin thu nhfip lir vi^c bfin hing hole sfl dgng
sir phfim
dugc chia tir hoal dgng ciia lien doanh vfi phfin chi phi phit sinh phai ginh chju dugc ghi nhfin khi chic
chin khoan lgi ich kinh tfl cfl dugc lu cac giao dich niy dugc chuyfln ifli hofic chuyfln ra khfli Cflng ly v*
cfic khofin Ig! Ich khUi lA nfiy cfl thfl dugc xfic djnh mflt cfich dfing tin c4y.
10


T H i t U M ^ N TIEN
02 An Dk. phuong Lfch Tray, qufin Ngfl Quyin
Ihfinh phA Hfii Ptiflng, CHXHCN ViAi Nam
C Q N G T V C O P H A N NHI/A

T H U Y £ T M I N H B A O C A O T A I C H I N H HQP

PHONG

Bfio cfio tfif chfiifa hgp nhal
Cho nim tfii chtoh kAiihuc ngfiy 3 ] thfing I2nfim20l5

N H A T (T\tp

tbn)

M A U S Q B 09-DN/HN

Cdc ihuyei minh nay la mpt bp ph^n hgp ihdnh vd can dugc ilgc dPng ihCri v&i bda cdo tdi chinh hgp nhdl k^m ihco
4

T6MTATCACCHINH5ACH

CAp VAD li&n

doBDh

K £ TOAN C H U

YfiUfTiAplhra)

(Tiflp theo)

Cfic Ihoa lhufin g6p vfln bCn duanh lien qiuui dcu vific Ihfinh ](lp mfll ca sfl kinh dnanh dfic tfip Irong dfl cfl
cfic ben iham gia gflp vAn lifln doanh dugc ggi Ifi co sfl kinh lioanh dflng kiflm scfit. Cflng ly Ifip bfio cfio vfl
cfic khcfin lgi ich trong cfic co so kinh doanh dflng kicm sofil Eheo phuong phfip vfln chii sfl hlhj.
Bfil ky lgi ihfl kinh doanh nfio cfl dugc lu vific mua Ifi phin gflp vfln cua Cflng ly lgi dfln vj gflp vfln li£o
doanh dflng kiflm sofil dugc kfl loan phii bgp vfli chinh sfidi kfl lofin cua Cong ty lifln quan dfln lgi thfl
ihucmg mai cfl dugc ILT vific mua cflng ly con.
Cflng eg tai chinh
Ghi ithdn ban ltdu
Tdi son idi chinh: Tfi ngfiy ghi nhfln ban dau, tfii ^fin Ifii chinh dugc ghi nhfin Iheo gifi gAc cflng cfic chi phi
giao djch co lifin quan Iryc nflp dfln vific nrna sfim tfii sfin tfii chinh dfl. Tfii san tfii chinh ciia Cflng ly bao
gflcD Dfln, cfic khoan luong duong lihi. phfii ihu khfich hfing, phfii dm khac va cfic kbofin dAu nr.
Cong
tdi chinh: Tfi ngfiy ghi nhfin ban dAu, cflng ng tfii chinh dugc ghi nhfin IIKO gifi gAc cflng cfic chi
phi giao djch cfl lien quan Uyc tiflp dfln vi^c phat hfinh cflng ng tfii chinh dd- Cflng ng tfii chinh cua Cflng ly
bao gflm cfic kbofin phai ufi nguoi bfin. phai ira khfic. cfic khofin vay vfi chi phi phai trfi.
J>dirA gid Igl sau tin ghi nh^n ban dAu
Hi^n [fi. chua cfl quy djnh vA dfinh gifi Ifi cflng c\i tfii chinh sau ghi nhfin ban d ^

TiAn vfi cfic khnan linrng dirtmg tiAfl
TiAn vfi cfic kbofin Uiong duong tlAn bao gflm lien mfit If 1 quy. cfic khofin tien giii khc^g ky hgn. cfic khoan
dAu tu
hfn cfl khfi nkng thanh kbofin cao, dA dfing chuyAn dAl ihfinh ticn vfi it cfl liii ro lifln quan dAn
v i ^ brcn dgng gifi trj,
Cfic khoan dIu lu (ill chinh
Chdng khodn kinh doanh
Chthig khofin kinh doanh Ifi cfic khofin chung khofin dugc Cflng ty nfim gid vfli myc dich kinh doanh.
Chflng khofin kinh doanh dugc ghi n h ^ bfil diu tfl ngfiy Cflng ly cfl quyen sfl hOu vfi dugc xfic djnh gifi trj
baa dfiu theo gifi trj hgp ly cua cfic khofin thanh tofin Ifi thfli diAm giao djch phfii sinh cflng cfic chi phi lien
quaa deo giao dich mua chflng khofin kinh doanh.
Tfi cfic ky ke tofin tiep theo, cfic khoan dfiu tu chflng khofin dugc xfic djnh ihco gifi g6c trit cfic khofin gifim
gifi chflng khofin kinh doanh.
Dy phflng giam gifi chflng khofin kinh doanh dugc irlch Ifip theo cfic quy djnh kA tofin hifln hfinh.
D J V IV vao cong eg vAn cua dOn v\ khdc
Diu tu van cong cy vfln cfla dcm vj khfic phfin finh cfic khoin dfiu tu cflng cy von nhung Cflng ty khflng cfl
quyAn kiem sofil, dflng kiem soai hufic cofinhhuflng dang ke doi vfli bfln dugc dfiu tu.
Khoan dfiu tu via cflng cy vfln cfic dan vj khfic du^a; phfin finh iheo nguyen gifi trii cfic khofin dy phflng
giam gifi dfiu lu.


CQ PHAN N H Q A T H I E U M E N T I E N
02 An Dfi, phuflng Lach Tray, qufn Ngn Quyen
Thanh phfl
Phflng, CEIXHCN Vi|tNam
CONG T V

THUYtT

M I N I ! B A O C A O T A I C H I N H HQP

PHONG

Bfio cfio tfii chinb hgp nhat
ChonSmtfii diLnh k£t Ihilc ngfiy 31 thing I2nain 2015

NHAT

(TiAp then)

MAU S6

B 09-DN/HN

Cdc liiuyel minh nay id mot bp phan tuip ihdnh vd can dugc dgc ddng ihoi vdi bdo cdo idi chinh hgp nhdl kem iheo
4

T 6 M TAT CAC C H I N H SACH

Kt

TOAN CHC Y £ U

(TiAp theo)

Ng phai thu
Ng phfii Ehu Ifi sfl lien cfl the thu hfli cua khfich hfing hofic cfic doi tugng khfic. Ng phfii thu dugc oiiih bfiy
theo gifi trj ghi s6 [rfi dl cac khofin dir phflng phfii Ehu khfl dfli.
Dg phflng phdi thu khfl dfli dugc trfch Ifip cho nhLhig khofin phfii thu dfi qufi han ihanh tofin tir sfiu thfing trfl
Ifln, hofic cfic khofin phfii Ehu mfi ngufli ng khfl cfl khfi nfing thanh lofin do bj thanh Jy, phfi sfin hay cfic khfl

khfin tuong tg.
Hflitg Icin klin
Kfing tfln kho dirge xfic dinh Er£n co sfl gifi thfip hen giOa gifi gflc vfi gifi trj ihuAn cfl thA thgc h i ^ dugc.
Gifi gflc hang tfln kho bao gflm chi phi nguyfn vfil liflu trgc liflp, chi phi lao dOng irirc tiflp vfi chi phi sfin
xiiSt chung, nflu cfl, dfl cfl dugc hfing ifln kho fl dia diflm vd tiang Thfii hivn lai. Gifi xufll kho cfla hfing ifln
kho dugc xfic djnh ihco phuong phfip blnh qufin gia quyfln, ngoai ttir gifi xufil kho nguyCn v^l liflu dugc xfic
djnh theo phuong phfip tihfip miflc XLI^E truflc. Gifi tri thufin cfl Ehfl thgc hign dugc dugc xfic dinh bfing gifi
bfin uflc Einh trf: cfic chi phJ irflc tmh dfl hoan Ehfinh cimg chi phi tiep thj, ban hang vfi phfin phoi phat sinh.
Dg phflng gifim gid hdng ton kho dugc tnch Ifip theo cdc quy djnh ke todn hifir hfinh, TheO dfl, Cflng ty
dirge phkp tiich ifip dg phong gidm gia hfing ton kho l5i thfli, hong, kflm pham chat vfi Irong truflng hgp gifi
gflc ciia hfing iflti kho cao hon gifi tri i h u ^ cfl thfl thgc hifin dugc tfi ngfiy kfll ihflc ni£n dfl kfl lofin.
Tdi sdn cA djnh hOii binfavfi khau faan
Tfii sfin CO djnh hOu hinh dugc trinh bfiy theo nguyfln gia tru gifi trj hao mfln luy ke.
Nguyen gid Ifii sdn cfl djnh hibi hinh bao gflm gifi mua vfi Eofin bfl cfic chi phi khfic lifln quan trgc tiflp dflo
vice dua Idi sdn vfio trang thdi sdn sdng sit dgng. Nguyfln gifi tfii sfin cfl dinh hlhi hinh do tg Ifini, tg xfiy
dgng bao gflm chi phi xfiy dgng, chi phi sfin xufllEligc tfl phfit sinh cflng chi phi Ifip dfit vfi chay thii.
Tfii sfin cfl djnh hOu hinh dirge khflu hao tbeo phuong pbdp dirbng thing dga Iron I h ^ gian hfhi dgng u6c
tinh, eg the nhu s^:
NJm 201S
S6 nflm
5-25

Nhfi ci>a, vfli kifln trtc
Mfiymflc, ihietbi

3 - 10

Phuong tifln vfln tai

3-10

Thiet bj vfir phbng

3-5

Cac khofin Ifii, lo phat sinh khi Ihanh ly. bfin Idi sfin Id chfnh Iflch gilta thu nhflp tu thanh Ly vdgifi trj c6il Ifi
cua tdi sfin vfi dugc ghi nhfin vfio bfio cfio kflt qufi hoat dflng kinh doanh hgp nhat
Tdi sdn efl djnh vfl hinh vd hao mdn
Tfii sfin cfl dinh vfl blnh phan finh gid tri ^ f i tri quyen sii dung dflt, dugc trinh bfiy iheo nguyen g i i ttfr gifi
tr| hao mim luy kc. Nguyen gifi ban dfiu ciia quyfln sii dyng dfil bao gom gid trj cua quy^n sii dyng dat dugc
ghi nhfln trong gia mua vfi cac chi phi lien quan Irgc Elflp tCri viflc co quyen sir dgng dSL Khflu hao dugc
tinh theo phutmg phfip dirtmg thfing irong vflng 30 - 45 nfim.
Tai sfin cfl djnh vo hinh phdn dnh gifi trj phin mhm mfiy rinh vfi dugc liinh bfiy ihco nguyfln gifi tru gifi trj
hao mon luy kfl, vfi dugc khau hao Uico phuong pbfip dudng thfing dga tren thfli ^an sir dyng hOu Ich u6c
tinh Ifi 5 nfim.
12


C6NG T V c6

PHAN NHQA THI£U M E N TIEN PHONG

02 An Dfi, phudng Lych I ray. qufin NgO Quyfln
TTidnh ph6 Hai Phflng, CiPmCN Vigt Nam

BAo cAo t i i ehinb hgp nhflt
Cho nfimtfii chinh kflt Uiuc ngfiy 3] thfing l2nani2QI5

THUVET MiNH BAO CAO T A I C H I N H HQP NIlAX (Tiflp theo)
MAU S 6 B 0 9 - D N / H N

CdclhuySt minh nay Id mpl hg phgn hgp Ihdnh vd cdn dio/c dgc ddng ih&i vdi bdo cdo idi chinh hi/p nhdt kem iheo
4.

T O M TAT CAC CHINK SACH

Kt TOAN CHU

Y£U

(Tiflp Ihco)

Chi phi l i y dgng rcr bin Ab dang
Cfic tfii san dang trong qufi trinh xiy dgng
vg mgc dich sfin Kufll, cho thu£, qufin Iri hnflc cho bfil ky
muc dich nfio khfic dugc ghi nhfin theo gifi gbc. Chi phi nfiy bao gflm chi phi dich vu vfi chi phi Ifii vay c6
lien quan phh hgp vdi chinh sfich ke tofin cua Cong ty. Vific llnh kh4u hao cua cfic tfii san nfiy dugc fip
dgng giflng nhu vdi cac tai san khfic, bfil d^u tir khi Ifii saa o vfio trgng thai sfin sfing sik dyng.
Cfic khofin trfi tnrdc
Chi phi trfi inrdc bao gflm cfic chi phf thgc tfl dfi phat sinh nhung cfl liCn quan dfln kcl qufi hoft dgng sfin
xuflt kinh doanh ciia nhiflu ky kfl toan. Chi phi trfi iruflic bao gflm khofin lifi tniflc lifln thue dal vfi cfic khofin
chi phi trfi tncflc khfic.
Tifln Ihuf dflt thfl hign so tifln Ihue dat dfi dugc trfi trudc. Tifln thufi dfli trfi tmdo dugc phfin bfl vfio Bfio cfio
ket qua hofi d&ng kinh doanh theo phuong phfip dubng Ihitng tuong ur^ vdi ihoi gian thufi.
Cfic khofin chi phi trfi imdc khfit bail gflm gifi trj cong cm dgng cy, Jinh kifln loai nhfi dfl xufll dfmg Cfic chi
phi nfiy dugc vfln hfia dufir hinh ihuc cfic khoan trfi tntdc vfi dugc phfin bo vfio Bfio cfio kfll qufi hoft dflng
kinh doanh hgp nhit, sQ dgng phutmg phfip dufing thfing theo cfic quy djnh kfl tofin hifln hfinh.
Cfic khofin dgphbng
Cfic khofin dg phfing dugc ghi nhfin khi Cong ty cfl nghta vy ng hifln tai do kflt qufi tfi mfll sg kifln dfl nfiy ra
vfi Cbng ly cd khfi nfing phai thanh loan nghia vy nay. Cfic khofin dg phfing dugc xfic djnh trf n co sfl uflc
tinh ciia Ban Tong Gifim dflc vfl cfic khoM chi phi

thiflt dfl Uianh tofin nghTa vy ng nfiy lgi ngfiy kfll thiic
•jfa dfl kfl lofiiL
Ghi nhln doanb Ihu
Doanh thu ban hfing dugc ghi nhfin khi dflng thfli rhfla mfir tal cfi nfim (5) dieu kifln sau:
(a) Cong ly dfi chuyen giao p h ^ Ifln rui ro vfi lgi Ich gfln lifln vfli quyfln sfl hdu sfin phflm hg^ hfing h6a
cho ngufli mua;
(b) Cflng ty khflng cfln nflm gift quyfln qufin ly hfing hfla nhu ngufli sfl hflu hfing hfla ho^c quyfln kiem sofit
hfing hfla;
(c) Doanh thu dugc xfic djnh tuong doi chfic chfin;
(d) Cong ty s€ thu dugc lgi ich kinh tfl tfl giao dich bfin hfing; vfi
(e) Xfic d|nb dirge chi phi lifln quan dfln giao dich bfin hfing.
Lfii tien guT dugc ghi nhyn tren co sfl don lich, dugc xfic djoh tren so du cfic tfii khofin tien gui va Lfii sufit fip
dgng.
Lfii tfl cfic khofin dfiu tu dugc ghi Dbfin khi Cflng ty co quy^n nhfin khofin IfiL
Nguf i t |
Cfing ty fip dung xu ly chcnh Ifieh ty gifi then huflng dan eiia Chu^ muc ke lofin ViglNamsA 10 (VAS 10)
*^Anh huong cua vige thay doi ty gifi hoi dofii". Theo dfl, cfic nghigp vg phfii sinh bfing ngoai If dugc
chuy^ doi lbei> ly gifi lai ngfiy phfit sinh nghiep vg. So du cfic khoan muc lien Eg cfl gflc ngofi If lgi ngfiy
kcl Ihuc ky k^ tofin dugc chuyen doi then ly gifi Igi ngfiy nfiy. Chcnh Iceh Ey gifi phfit sinh dugc hach tofin
vfio Bfio cfio kflt qufi hoat dflng kinh doanh hgp nhfit. Lfii chfnh Iflch ly gifi do dfinh gifi lyi cfic sfl du tfi
ngfiy kflt tfaflc nifln dfl kfl toan khflng dugc dfii^ dfl chia cho cfic cfl dong.
13


CONG TV C6 PHAN NHI/A T H l £ u NIEN TIEN PHONG
02 An Dfi, phufmg L.gch Tiay, quyr Ngo Quyfln
Bfio cfio tfii cfafnh hgp nhIt
Thfinh phfl Hfii Phflng, CHXHCN Vift Nam
Cfio nSni tfii chfnh kflt thiic n g ^ 31 thfing 12 nSm 2t)l5
THUVET M I N H BAO C A O T A I C H I N H HQP N H A T (Tiflp Iheo)

MAU S6 B 09-DN/HN

Cdc ihuyet minh nay Id mpt bp phpn hgp Ihdnh vd cdn dugc dqc ddng ihdi vdi hdo cdo idi chinh hgp nhdi Afim Iheo
4.

TriM T A T C A C CHfNH SACH K £ TOAN CHlJ v t u (Tiflp theo)
Thufl
Thufl Ihu nhflp doanh nghiflp Ihfl hifln tong gifi tJi cua thufl phai tra hifln ifi vfi ihufl hoin lai.
sfl Ihufl hifln lai phfii lia dugc h'nh dga Iren thu nhflp chju thue trong nflm. ITiu nhflp chju ihufl khfic \(n lgi
nhiifln lhufin dugc trinh bfiy tren bfio cio kfll qua hofl dflng kinh doanh hop nhfll vi thu iihflp thiu ihufl khung bao
gom tfic khoan Ihu nhfip hay chi phi tinb Ihue hoflc dug: khau Int trong cfic ky khfic (bao gflm cfi l5 maog
sang, nflu cfl) vfi ngofii ra khong bao gom cfic chi lieu khong chju Ihufl hoflc khflng dugc khflu trii.
Thufl Ihu nhfip hofin Eai dugc tinh irfln cfic khofin chfnh Iflch giiTa gifi Tri ghi sfl vfi ca sfl tinh ihufl thu nhflp
ciia cac khoan mgc tfii sfin hofic cflng ng lifn bfio cfio Ifii chmh hgp nhfit vfi dugc ghi nhfln theo phucmg
phfip bfing cfin dfli kc tofin. Thuc ihu nbflp hoin Ifi phfii tra phai dugc ghi nhfln cho tat ca cfic khoan chenh
Igch tfm thfli cfln tfii sfin thufl thu nhfp hofin i f i chi dugc ghi nhfln khi chfic chin cfl du lgi nhu|n tinh Ihufl
trong luong lai dekhfiu trucac khoan chenh Iflch tfm thfli.
Thufl thu nhfip hofin lgi dugc xfic djnh theo thufl suat dg tinh se fip dgng cho nfiin tfii san dugc thu hoi hay
ng phfii lia dugc thanh toin. Thue thu nhflp hofin Ipi dugc ghi nhfln vfio bfio cao ket qufi hofl dflng kinh
doanh hgp nhfil vfi chi ghi vfio von chu sfl hCu khi khoan Ihue dfl cfl lien quan den cfic khofin mgc dugc ghi
Ihfing vfio v ^ chu sfl hQu.
Tfii sfin Ihufl thu nhfip hofin ltd vfi ng Ihufl Ihir nbfip bofin lai phfii trfi dugc hfi irfi khi Cflng ty cfl quyfln hgp
phfip dfl biJ Eru giaa tfii sfin thufl Ihu nhfip hifn hfinh vfli Ehufl Ihu nhfip hign hfinh phfii nflp vfi khi cfic tfii sfin
Ihufl thu nhip hofin lai vfi ng [hue thu nhjip hofin Ifi phfii trfi lien quan loi Ihue thu nhfp doanh ughigp dugC
qufin ly bfli cung mgl co quan thufl vfi Cong ^ cfl dg dinh tbaob Eofin thue thu nhfip bign bfinb trfn eg sdl
lhufin,
Vifc xfic dinh thufl thu nhfip cua Cong ty cfin cu vfio cfic quy djnh hifin hfinh ve thoe. Tuy nhier, nhdng quy
djnh nfiy thay doi theo timg thfli ky vfi vific xfic djnh sau cung ve thue thu nh|p doanb nghifip tuy thugc vfio
kflt qufi kiem tra cua co quan thufl eft tham quyen.

Cac lofi thufl khac dugc ^ dung theo cfic lual Ihue hifln hfinh tai Vifll Nam.

14


C6NC TY C6

PHAN N H I / A T H i t U N | £ N TIEN PHONG
0 2 An E>fi, phudng Lych Tray, qufin Ngfi Quyfln
Bio cio t i i cbfnb hgp n h i i
Thfinh phfl Hai Phang. CHXHCN Vifit Nam
Cho nfim t i i chfaih kfltthuc ngfiy 3 [ thfing 12 nim 2015
THUVF-T M I N H BAO c A o T A I C H I N H HQP NHAT (Tiflp (hfti)
MAU S Q B 09-nN/HN
Cdc thuyit minh nay Id mpt bp phpn h^ip ihdnh vd con dugc dgc d6ng ihdl vdt bda cdo tdi chinh hgp nhal hem then
&

T i t N VA CAC K H O A N T I T O N C DirONC T l t N
31/12/2015
VND
248532.841
225-392.708.268
M.500.00Q.OOO
240.141.24L109

74.996,196
17.160,666.975
32.500.000.000
49.735.663.171

31/12/3015
VND

31/12/2014
VND

Congty TNHH Ihuong mfii Nam Phuong

140.169,705,582

124.865.721.795

Cong ly TNHH Thuong mfi Thfii Hoi

132.1 L 0.972.021

116,480.023.612

Congty TNHH Thirong mai H i Dung

12.596.868.538

13,353.000.143

146.900.743.237

127.331.234.060

17.916.3 JO.073

18,165.787.925

288.512.418.120

191.095.398.440

39.923.910.894

18.516.786.812

778.130.928.465

609.B07.9S1.787

31/12/3015
VND
168.893.992

3I/I2/1M4
VND
167.839.892

1.504.338.528

1.172.936.330

I63.00t).000

109.000.000

4.B36.772.160

1 431.302.702

6.673-004-680

2.871.078.924

Tifln mfil
Tifln giii ngan hing
Cic khofin luong duong ufln

4

PHAI T H U NGAN

31/12/2014
V N D

Hj^?< C U A K H A C H H A N G

Pbii Ihu ngin hf n cua khich hing

Cflng ly TNHH Tain PhUiSc
Cac doi tugng khfic
Phfii thD hhfirb hfing cic hfn lieu quan
Cong ly TNHH Xu4l nhfip kh^u Minh Hfii
Cflng ty CP Nhya Thiflu nlfln Tifln Phong phia Nam

T.

PHAI T H UNGAN H A N K H A C

Thufl thu nhfip cA nhfin ufi hfl nhfin vien
Tfm ung cho cflng nhfin vifln
qu^ ngfin hfn
Phfii Ihu khfic

NQXAU
3I/I2/2DI5
VND

Cifi gflc
Qufi hfD ijfln 3 nfim
Cong ly TNHH lluimg Mink
Cong ly TSHfi TMKD Shd
Binh Trung

18.211.759.180

Ddi litgng khdc

9.924.047.974
18-211.759.180

4.473.393.135
3.309.313.071

13

VND

G i i tri c6 Ah
ihuhflj

-

31/11/1014
VND
VND
GiieAc G i i l r l c f l t U
tbHbfli
17.220.638. J 80
4.478.393.135

-

3.809.318.071

-

8.932.926.974
17.220.638.180

-


TV C Q PHAN N H V A THl6U N | £ N T i t N PHONG
02 An Dfi, phudng Lgch Tray, qufin Ngfi Quyfln
Bfii} cfin tfii chinh hgp nh4l

TTifinh phe Hfii Phflng, CHXHCN Vifr Nam
Cho nam tfii chinh ket IfaQc n ^ y 31 ihfing 12 nam 2015
CONG

THUYET MINH BAO CAO TAI C H I N H H Q P NHAT (Tiflp Ihco)
M A U SQ B 0 9 - D N / H N
Cdc ihuypi minh nay td mpi bg phpn hgp thdnh vd cdn dirge dgc ddng thai vdi bdo cdo idi chinh hgp nhdl kcm tilih
HANG T6N K H O

31/12/2015
Gifi EAC
VND

Hfing mua dang di dudng
Nguyen ligu, vfit lifu

62.369.554.106
475.339.520.603

Cflng eg, dgng eg
Chi phi sfin
doanh dd dang

kinh

TTifinh phflm

31/12/1014
Gjfiflw
VND

Du phcmg
VND

52.443.866.327
(4,748,985325)

435.735.813.254

6.157.969.857

4.491,272.381

55-478.406.049

52.196.905.489

146,805.3 79.840
27(1

Hfing hoa

Dg phflpfi
VND

(1.049.990.158)

(129.3 28:291)

158.727.329.145

(2,269.788)

(4.878.113.416)

703.595.186-596

(1,052.259.946)

[m

746.651.050.455

Nhu trinh bfiy tfi Thuyflt minh s6 19 vfi Thuyflt mrnh sfi 20, Onig ly dfi the chap hfing Ion kho vdi gifi trj
ghi s6 Ifi ngfiy 31 thfing 12 nfim 2015 Ifi 693.030 irifu VND dfl dam bfio cho cfic khofin vay lai ngfin hfing
(tfl ngfiy 31 Ihfing 12 nfim 2014: 649.390 Irifa VND).
10.

C H I PHf TRA TRUQC
31/12/2015
VND
663.996-112

B) Ngfin hfn
Cflng eg dgng eg

663.996.112

282.683.540

b) Dfii han

87.30S.SS0.984

37.941.740.728

Cong eg dgng eg

40.125.648292

29.981.289.338

Lgi thfl VI tri dja ly (Cflng ly TNHH Thaong mai Nhga
Nfim Sao)

32.298.000.000

-

5.001318.424

3.276.791.119

907,585,505

2.362.937.500

8.971.998.763

2.320.722.771

87.969.547.096

38-224-424-268

Chi phi sua chua tfii san Jdn
Phi tu vfln thucmg hif u
Chi phi lifi tiudc dii han khac

11.

31/12/2014
VND
281683.540

T H U t VA CAC KHOAN P H A I

THU/PHAI NQP N H A N Q Q C

sfl diu nfim
ChitKii
VND
a) Cac khofin phii thv
Tien thue dat
Cfic lof i thue khae
C^ng
b) Cfic khofin phfii n^p
Thue gia tri gia Ifing
Thufl nhfip khiu
'ITiufl Ihu nh^ doanh nghiflp

Cfic lof i thue khac
Cpng

Phfit sinh trong nam
So dfi kbiu
So phai thu/phai
trir/tbgr nflp
VND
VND

sfl f ufli n i n

VND

450.000.000

3.510.784.000

3.060.784.000

529.031.853
979.U34.853

1.776.104.033
5.287.188.033

2.288.868.012
5349.652,012

1.041.198.832

1.041.498-832

1.643323.053

192.025.795.970

182.862.552.191

10.806.566.832

355.936.014

17.739.260 966

17.739.260.966

355.936.011

45.736.815,13?

51.775.886.090

12.717.564.915

1.675.773.107
9.502.223.044
22.431-668.047 265.ll04.09S-ri2

n.070.396.151
263A48.I)9SJ98

l07.6O0.OU0
23-987.667-761

8.756.635.873

16


C O N G T V Cd P H A N N H Q A T H | £ U N | £ N T I £ N

PHONG

02 An Dfi, phudng Lfch Tray, qufin Ngfl 0 " ^ ^
TMnh pb6 Hfii Phflng, CHXHCN Vigt Nam

Bin cfin U i chfnh bgp nhfll
Cho nfim ifii chinh kfll thuc ngfiy 31 thfing 12 nfim 2015

(Tiflp Ihen)
M A U SQ B 09-DN/HN
Cdc ihuyei m/n/i nay Id mpr bg phgn bgp ihdnh vd cdn dugc dgc ddng thai vui bdo cdo idi chinh hgp nhdi kdm iheo
THUV£T M I N H BAO C A O T A I CHINH HQP N H A T

12.

T A I S A N C 6 D I N H HUTJ H I N H

Nhicfri,
vit klEi trie

VND

Mi J mdc,
thiet bj

Thiit bj
v i i phnnR
VND

Ton? cqn?

VND

Phovig lif 1
via l i i
VND

67 i m * 12.081

517.136.589.086

74.417.512.945

10.760.124 633

1.274,281.038.745

-

3.582244.320

944.098.182

81.044,000

4,607.386.502

VND

^GlVtN GIA
T?i ngfi) 01/01/2015
Mua hong nfim
Dau lu xay dpg en
baa boanthkh
Thanbly

199.867.938.824

63J368.I94.267

25,639,708.675

2.616.486.273

291.192J2S.039

(12.7B4.3B9.376)

(1.826.931.612)

-

-

(14.611.320.988)

T?Jj|gfiy3l/l2^0]5

859.050 J61.529

581.960.096.061

101.001319802

13.4,^7.654.906

1.555.469,432,298

GIA TR| HAO IVION LCV K £

T?i ngay 01/01^2015

107,438.171.016

514.195.808.849

25.909.88Z 105

6.787.515.852

454J31.3 77.852

KH Irong nfim
Thanh ty
Tfiir^y3I/[2/20l5

45.269.254.536
0,819.550.640)
149.887.874,942

45.406.851.59!
(1.776.233.491)
357.826.426 949

10.928.002.24!

1,817.325.785

36 837.884.346

8.604.841.637

103.421.434.153
[4.595.784.1311
553.157.027.874

Tii ngiy 3 L/l 2/20 IS

709.I62.486.SH7

224,133.669.112

64,163.435.456

4.852.813.269

1.IHl2Jn.404A24

Tfl ngiy 31/12/20 L4

564J28,t41,DJ5

2CL940.780.237

48,507.630.840

3.972.6*8.781

819.V49.66M93

CIA

-

TRI CON L A I

Nhu irlnh bfiy tfl Thuyflt minh sfl 19 vfi Thuyfll minh s6 20, Cflng ty dfi Ihc chip tofin bg Ifii sfin co djnh
hOu blnh vfti nguyen gifi tfl ngfiy 31 ihfing 12 nfim 2015 Ifi 1.347 073 Iri^ii VND (31 Ihfing 12 nfim 2014:
1,076,219 Irigu VND) de dam bfio cho cac khofin lifln vay ngfin hfing.
Nguyen gifi tfii sfin co djnh hOu hJnh hflt khau hao nhung van con sfi dung tfi ngay 31 ihfing 12 nfim 2015

Ifi 241.398 trigu VND (tfi ngay 31 Ihang 12 nfim 2014: 20L184 tri^u VNU).
13.

T A I S A N C 6 D ( N H V 6 HiNH

Ouvfln sfi dunedflt
VND

Pbln mflm
mfiy tfnh
VND

Khic
VND

Tflns cflne
VND

NGUYEN GIA

35.910.974.946
7.105.350.000
43 (116.324 946

TpjngfiyOl/01/2015

TaingfiyOl/01/2015
Mua trong nfim
Tai ngfiv31/l 2/2015

153.400.000

6.506.538.824
635.677.151
7.142,2! 5,975

42,570.913.770
7.741.027.151
50.311.940.921

1,407.630.806

24.478.006

477.546.594

1.909.655.406

Khflu hao trong nfim

832.078.872

19.099.559

324.516.706

I . I 75.695.137

Tfirgfiy3l/12/2015

2.239.709.678

43.577.565

S02.063.300

3 OS5.350.543

Taing&y3l/I2/20IS

40.776.6 IS.26S

109.822.435

fi.340.152.675

47.226.590-378

Tfingiiy3l/I2/2014

34.503J44.140

128-921.994

6.028,992.230

40.66 LJ5SJ64

GLA

GIA

TR| HAD

TR(

MQNLCV

133.400.000

k£

C6N L A I

Nhu u!nh bfiy ifi Ihuyfli minh sfl 19 vfi Ihuyfli minh sfl 20, Cflng ty da ihfl chflp quyfln sii dgng dat vdi
nguyen gifi tfi ngfiy 31 Ihfing 12 nfim 2015 kln>arg34 179ln> VND(31 ihfing 12 nfim 2014: 34.179 tri&u
VND) de dfim bao cho khoan lien vay ngfin hfing.
17


C 6 N G T Y C 6 PHAN NHQA T H I £ U N I £ N TJ£N PHONG

02 An Da, phudng Lfch Tray, qufin Ngfl Quyen
Thfinh pha Hfii Phftng, CHXHCN V i | i Nam

Bfio cfin tfii chinh hgp nhit
Cho nflm tfii chfnh ket thuc ngfiy 31 thfing 12 nfim 2015

CIliNH H Q P N H A T (Tiflp theo)
M A D S 6 B 09-DN/HN

Cdc ihuyil minh ndyld mpl bp ph^n hgp ihdnh vd cdn dugc dgcdi/ng thin vin bdn can Idi chinh hsp nhdt kim Ihtn
THUY£T M I N H BAG C A O TAI

14-

CHI P H I X A Y Di/NG CO B A N D Q

DANG

Nam 2 0 1 5
VND

Nam 2 0 1 4
VND

fi^D njSm

149.061.467.288

111.928.819.957

Tang irong nflm

326.295.955.177

288.253.527.679

(291.192.328.039)

(249.077.902.440)

-

(1.853.779.661)

Giam khfic

(9.706.166.176)

(189,198,247)

Cufli nfim

174.458.928.250

149-061.467.288

KAE chuyen sang tai san co djnh hOu hinh
Kflt chuyfln sang tfii san co dinh vS hinh

Cfic cSng Irinh xfiy dung co bfin dd dang bau gflm:

Nhfi mfiy sfin xiiit tgi ucr sd mdi Dircmg Kinh
Dgfinsfl 02 AnDfi(")
Cfic uflng trinh khfic

31/12/2015
VND

31/12/2014

165.051.436.082

140,907.652.789

9.125,122.278

7.321.164.499

282.369.890

833.650.000

174,458.928.250

149.06 L467.2S8

VND

Nhu trinh bfiy tfi Thuyet minh sfl 19 vfi Thuyflt minh so 20, Cong ly dfl the chap cong Irinh xfiy dgng co
bfindd dang vdi gifi trj ghi sfl tfl ngfiy 31 thfing 12 nam 2015 Ifi 174.458 Lriqu VND (tfi ngfiy 31 thfing 12
iiajn2014: 149 06] lii^u VND) dfl dfim bfio cho khofin tifln vay ngfin hang.
( ' ) Theo cfic CSng vfin sfl 375.'UBND-XD ngay 18 Ihang 01 nfim 2008 vfi sfl 2460/UBND-CN ngfiy 12
ihfing 5 nam 2010 ciia Uy ban Nhfin dan Ihanh pho Hfii Phdng, Ceng ly dugc phflp phil Irifln mfll ifl hgp
tda nhfi bao gflm cfic cfln hg uhung cu vfi vfin phdng uho thiifl Ifi sfl 02 An Dfi, phudng Lfch Tiay, Ihfinh
phfl Hfii Phftng. Ngfiy 22 thfing 5 nfim 2014, tJy ban Nhfin dfin Ihanh phfl Hai Phdng ra Quyfll djnh ifl
101 a.'QD-UBND vfl viflc phe duygt dflfinquy hofch chi tifll 1 /500 vfi thiflt kfl cOa Dg an, theo d6 Cong ty
id c6 liAuh nhi^m irifln khai cfic thu tuc liflp theo cua Dgfintheo quy djnh.
15.

D A D TlT V A O C O N G

TY L I E N D O A N H , LlIlN K £ T
31/12/2015

31/12/2014

VND
105.695.883.000

VND
80,195.883.000

27.843.864.545

36,214.808.086

133.539.747.545

] 16,410.691.086

100.837.249.792

82.516.062.238

Cong ty cfl phan Bao hi Tien Phong

10.047,053,308

9.006.724.734

Cdng ly TNHH Li&i doanh Nhga Tien Phong - S M P ( • )

22 655.444.445

24.887.904.114

133-539.747345

116-410.691.086

Dau tu vao cong ty lien doanh. Hen kfll
PhAn lgi nhufin phat sinh sau ngfiy dau tu tru co lOc
dirge chia
Trong dd:
Cftng ty cfl phan Nhga Thiflu nien Tifln Phong phia Nam

Thong lir chi tiflt vfl cfic cOng ly lifn doanh, 11^ kfll cua Cong ly tfi ngfiy 31 Ihang 12 nfim 2015 xem
Thuyflt minh sfl 1.
18


CQNG T Y C6 PHAN NHQA T H I E U M E N TIEN

PHONG

02 An Dfi, pJiuimg Lfch Tiay, qufin Ngo Quyen
Thfinh phfl Hfii Phftng, CHXHCN Vifil Nam

Bfio cfio tfii chinh hgp nhit

Cho nfim ifii chinh kfll thiic ngfiy 31 thfing 12 nfim 2015

(Tiflp Iheo)
MAU S Q B 0 9 - D \ / H N
Cdc ihuyel minh nay td mgi bgphpn hgp ihdnh vd cdn dugc dgc ddng thdi vdi bdo cdo idi chinh hgp nhdl kem iheo
THUV£T M I N H B A O C A O TAI CHINH HQP NHAT

15.

BAU TU"

VAO CONG T Y L | £ N DOANH, L | £ N

K t T (Tiflp liieo)

(•) Cflng (y TNHH Lifn doanh Nhga rifln Phong - SMP ("Cong ly lien doanh") dugc thfinh Ifip theo
Chihig nhfin Diu LU ra nuftc ngofii w 222'BKH-DTRNN do Bg Kfl hof ch vfi Diu m cip ngfiy 05 ihfing 3
nam 2009 vfi Giay ehung nhfin Dfiu tu sfl 032.TB.VC do Cue Diu tir Uong mrflc vfi nuflc ngofii Vieng t'hfin
eip ngfiy 17 4/2008 giua hai ben lil Cong ly Xufll nhfip khiu Thirong mgi SMP ("Cflng ty SMP") vfi Cflng
ly Cfl phan Nhga Thieu nien Tien Phong.
Ngfiy 15 Ihfing 5 nfim 2014, Cong ly dfi ky hgp dflng chuyen nhugng phan von chii sfl httu tfi Cflng ty SMP
vfli Cflng ty TNHH Xuat nhfip khfiu Ihinmg mai PPS {"Cong ly PPS"), iheo dfl Cflng ty s^ bfin tofin
phin vfln Cflng ly dang nflm gift tgi Cfing ty SMP cho Cong ty PPS vfli so tifln Ifi 1.275.000 USD. Dfln thai
diim Ifip bfio cfio tfii chinh hgp nhit nfiy, giao djch nay chua dirge thuc hign.
Trong nfim, cac grao djch gitta Cflng ty mg vfi Cflng ty lifln duanh lifln kflt ehii yeu Ifi hoft dgng mua bfin
nguyfin Vfl ]i|u, Lhfinh pham, chia lgi nhu^(chi tiflt trinh bfiy [fi Thayfll minh. so 32).
Thflng tin tfii chinh tflm Ifil v i efic cflng ty lifln doanh, lifln kfll cua Congty nhu sau:
31/12/2015
VND

31/12/2014
VND

Tflng tm san

780-340,539.785

526,785,034.489

Tflng cong ng

448-893,820.4] 9

241.608,2,33.915

Tfii sfinthuin

3 31.44 6.719.366

285.176.800.574

Phan tai san Ifauan Cong ly dau tir vao cong ly 11*B
doanh, lien ket

133.539,747,545

116.410.691.086

Nfim 2015

Nfim 2014

VND

VND

881.363.807.825

660.604.356.645

Lgi nhuAn sau ihufl

49.777.099.494

39.346.862,702

Lgi nhufu thuan tir kfaoan dan tir vfio Cflng ty lifn
doanh, lien ket

17-628,831,459

19-190.114.504

Doanh thu thuan

19


TV C 6 PHAN N H Q A THlfiU N 1 £ N T | £ N
02 Ad Dfi, phufljig Lfch Tray, qufin Ngfl Quyfln

Thfinh phfl Hfii Phflng, CHXHCN V i | t Nam
CONG

PHONG

Bfio cfio tfii ebfnh hgp nhii
Cho nfim tfii chinh kflt thuc ngfiy 31 thfing 12 nfim 20 J 5

THUVET M I N H B A O C A O T A l C H I N H H Q P NHAT (Tifp Ihfo)
MAU S 6 B 0 9 - D N / H N
Cdc ihuyel minh nay Id mpi hp phdn hgp ihanh vd can dirge dgc dong ihdi vdi bdo cdo idi chinh hgp nhdl kem iheo
16.

PHAI

T R A NGLTQI B A N N G A N H A N

31/12/2015
VND

31/12/2014
VND

VND

VND

Gifi HI

So cfi kbi nang

tri ng

Gifi trj

So cfi kbfi nang
triig

Cong ly Co phan Nhga Tin Kim

I6.050A72J] ]

16,050.472.7] 1

3.790.167.260

3.790.167.260

Cong ty Co phan Thinmg mfi Dfiu kM
Phironp Dfinp

lojjismooo

10.018.800.000

413.655.000

413.655,000

Borouge Pie Ud

9.935.575.650

9.935.575.650

Ticon Overseas, Inc

8380.372.000

8.380.372.000

10.336.950.000

10.336.950,000

Hyosung Coporalion

8.258.430.600

8.258.430.600

-

-

Pha! nfi eho eac doi tirqng khfic

27^30.301 150

27.530.304150

106.491.108.115

106.494.108.145

Cgng

8a 173,955.111

80.173.955.111

121.034.880.405

]2].034m405

Cong ly Co phan Bao bi Tien Phong

1.102.009.931

1.102.009.931

724.903.102

734,903.102

Cflng

L102-009.931

1.102.O09.9J1

724.903.102

724.903.102

81,275,965,042

81,275,965-042

Cfic khotn pbiitri ngiroi bin ngin hfn

-

•

Phfii (ri Bgirbi bin Ifi tie bfn li» quin

17.

121,759,783 J>07 121.7S9.7K3.5U7

C H I PHI PHAI TRA NGAN HAN
31/12/2015
VND

VND

176.153213,284

62.051.060.338

Phfii irfi cfic nhfi ihfiu

I.I 40.910.0011

1.140.910.000

Chi phlvfin chuyfln

4.807.466.804

2.832J77JI0

Uki vay phaitri

3.5%.997.360

1.775J79.253

Chi phi khfic

3.201.108,077

305 450.000

Chi phi phfii trfi nhfi phfin ph6i

188.899.695.525

18.

31/12/2014

6SJ0S,176-90I

PHAI T R ANCAN H A N K H A C

31/12/2015
VND

31/12/1014
VND

7.784.175.500

8.755.183.500

KinEi phi cflng dufin

637.223.287

1,206.509.489

Bfio hi em

469.167.551

355.954.997

hJhjn ky quy> ky cugc ngfin hfn

Phai lifi mua cfl phin cOa Cflng ly T N H H Thutmg mfi
Nhga Nfim Sao
Cfic khofin pbfii lifi khfic

20

15,546.720,000
4.031,466.49]

2.564.259.480

28.468.752-829

12.881.907.466


NlflN H
02 An Dfi, phifong Lgch Tray, qu^n Ngo Quyfln
Jliflnh phfl Hfii Phftiig, CHXHCN Viqi Nam
C O N G T Y C6 P H A N N H Q A T H | £ U

E N PHONG

Bfio cfio tfii chfnh hgp n h i i
Cho nfim EAI chfnh kfll Ihuc ngfiy 31 ihfing 12 nfim 2015

T H U Y 6 T M I N H BAO C A O T A I C H I N H IIQP N H A T

(liflp theo)

M A U S Q BD9-DN/HN

Cdc Ihiryer minh nay Id mgi bg phgn hgp thanh vd cdn dugc dgc dung ihdi vdi bdo cdo tdi chinh hgp nhdl kem theo
19-

VAY VANQTHU£ TAI

CHtNH

NGAN H ^ N

I rVND
Tflng

31/12/2014

VND
Gifi tri S6 cfl khfi nflng I r i

31/12/2015
VND

Cifitrj

Sflcokhiningtrfi
ng

ng
Vay ngfin hfit

Ngdfii hfn dfln hfn trfi (xem Thuyet minh so 20)

837.790.841.753
2.440. OOO.OOO

840.230.841.253

S3 7,790,R41,75 3

2.158,857,530.409

1.944.724.723.857

1.051.919,147.810

1.051.919,147.810

2.440.000 OOO

20.847.920.000

4.187.920.000

19.100.000.000

I 9.100.000.000

840,230,841,253

2,179.700-450-409

1,948,912,143,852

1,071-019,147,810

1.071,019.147.8111

Cfic khofin vay ngfin hfn cfia Cflng ty dugc dung de bfl sung vfln luu dflng tmng qufi trinh hoft d ^ g sfin vuit kinh doanh, Cfic khofin vay bfing dflng Vifll Nam vfi Dfl la My^ vfli Ifii
suil vay Ifi tir 4,5%/nani dfln 5,S%/nam.
Phfin Jofi cfic khofin vay theo hinh thuc bfio dfim vay nhu sau:
31/12/2015

VND

31/12/2014
VND

Cac khofin dugc dfim bfio bfing nguyen gifi cua tfii sfin co dinh vfi chi
phi xay dgng cfl bfin dfl dang

49L747.355.225

501.822.825.234

Cfic khoan dugc dfim bfio bfing tofin bg gia trj ghi so cua lifing iflii kho

323.045.110.561

161.284.319.380

256.226 683.024

177.123.696.639

1-071-019,147.810

840.230-841-253

Cfic khofin dugc dam bfio bfing hgp dong Ihfl chflp cfic khoan plifii thu
Cfic kJiofin vsy khflng co tfii san dfim bao

Cfic khofin vay ngfin hfing ngfij] hfn vfi dfii hfn(Thuyflt minh sfl 2 0 ) dugc dfim bfio bfing lofin bfl tfii sfin cfia Cflng ty vfli gifi trj ghi sfl tfl ngfiy
lriguVND(3l thfing 12 nfim 2014: L 9 0 8 . 8 5 0 t r i ^ VND).

21

31

thfing

12 nfim 2 0 1 5 Ifi 2 2 5 0 . 1 9 1


TV C 6 P H A N NIll/A T H i t U N I E N TIEN PHONG
02 An DA, phuflng Lfch Tray, qufin Ngfl Quyfln
Thfinh phfl Hai Phflng. CHXHCN Vigl Nam
CONG

Bfin cAa (fir chfnli hgp nhAl
Oicrnamlfii chinh kflllhuc ngfiy 3 j thfing i2nain 2015

MINH B A O C A O T A I C H I N H H Q P NHAT (Tiep then)
Cdc Shuyil minh nay id mgi bgphgn hgp thdnh vd cdn dirge dgc ddng thdi ydi bdo cdo idi

M A U S 6 I I {19-DN/HN

THUVET

20.

VAY

VA NQ THU£ XAl

CHINH

DAI

HAN

31/11/2014
VND
Gifi trj
So CO kha ning
tri ng
Ngfin hfing TMCP Qjoc te VifilNam - Chi nhfinh
Hfii Phong

VND
Tflng

GIfin

3L/12/20L5
VND
Gifi irt
sfl cfi khfi ding
I r i ng

23.336.677.080

23.336.677.080

76.600.459,600

29,425,660.000

70,511,476.680

70.511.476.680

23.336.677.080

23-336,677,080

76.600.459-600

29.425,660,000

70.511.476,680

70.511.476.680

Tfi ngfiy 31 thfing 12 nfim 2015, vay dfii hfn ihfl hifln cfic khfl uflc nhliii ng vay dfii hfn vfli tflng sfl tifln 76.600.459.600 VND. EChofin vay nfiy sfi dugc trfi Ifim nhiflu lin bfil dfln lit
ngfiy 24 thfing 9 nfim 2015 dfln ngfiy 24 thfing 12 nfim 2019. Khufin vay chju ifii suit 7,9% tfi Ihiri diflm gifii ngfin, Ifii suflldugc diflu chinh 03 Ihfin^lfln vfi dugc trfi vfio ngfiy 01
hfing thfing. C6ng ty sir dgng Ifii sfin cfl dpili dfl Ihfl chflp chu khufin vay nfiy (xem Thuyflt minh sfl 19).
Cfic kliofin vay dfii hfn dugc hufin Ufi theo Ijch biflu sau:

Trong vong mgt nfim

3I/I2/20IS
VND
19.100.000.000

31/12/2014
VND
2.440.000.000

Trong nfim thu hai

20.000.000.000

5.760.000.000

Tfl nfim Ihfl badfln nfim ihfl nfim

50.511,476,680

17,576,677.080

89.6 LL. 476.680

25.776.677.080

19.100.000.000

2,440.000.000

70.511.476.680

23.336.677.080

Trir 30 phai tra trong vfing 12 thfing
(dugc trinh bfiy (i phan ng ngfin hpn - item Thuyflt minh so 19)
sfl phaj tra sau 12 thang

22


C 6 N G T V C Q PHAN N H Q A T H I E U NIEN T I E N PHONG

02 An D I phu4]ni|i l^nh I'ray, qufin Ngo Quyen
Thanh phfl Hai Ph6ng, CHXHCN VjgiNam

BAD rio tii chinhfagpnliflr
Cho nfim tdi chinh kfll Ihuc ngfiy 3 i ihfirg 12 nfim 2015

(Tlflp
CaclhuySt m inh ndy Id mgl bp phpn hgp thanh vd can dugc dgc- dong ihdi vdi bda cdo Idi chinh hgp nhdlk^m theo
T U U V £ T M I N H BAO CAO T A I C H I N H H Q P NHAT

21.

M A U S 6 B 09-DN/UN

VANCHCsdHdU
vfln g6p chu
sfl hull

Quy dAu [ir
phdt irifln
VND

Quy dg phong
Ui chinh
VND

Lgi nhu^n nau thufl
chua phin phfli
VND

VND

4JiJ7 9.960.000

4S3-745.g09-HJ

43J37.996.000

265.5B4.924J51

325.045.515-976

1.226.048-689.694
325.045.515,976

130.012.940,000

(L 30.012.940.000}
13.00 [.294,000

(126,419.5«(.5%)
(17,537.266.342)
(2,650,000,000)

(17.527.266.342)
(2.650.000.000)

(65.006.994.000)

(65.006.994.000)

379.U26.59L.3H9

1,465-909.94 5.318

379.026.591J89
366.157-395,876

1.465-909.945.328
366-157.395.876

(I%,90I.379.1I9)
(23,444.862.353)
(4,900.000.032)

(23,444,862.353)
(4,900,000,032)

(84.508 93.5 OOP)
43 5.418. HI 0.761

(84.508.935.000)
1.719.213-543.819

VND

sfl dir (fi 01/01/2014
Lgi nhiiln ining nim
Ting vfln
TrichquJ tO Tg! nhofln
Trfch QuJ khcn Ihuong, phuc lgi
Thu lao l l ^ i dflng Qudn tri> Ban Tflng Gidm dflc
vA Ban kjflm soil
Trdcfltuc
sfl dir t f l 01/01/2015
Phan lofi Ifi ihco Thong tu 200
sfl dv tft 01/01/2015 (Triah bdy Ifi)
Lgi nhufin trong n&ni
Tdng vfln (i)

113,418.294,596

563J9Z.900.0D0
563J92.000,000

467.151.163.939
56,339.290.000
523.490.453.939

56.338.050.000

(56,338.050.000)

TricJi qu5 tir lgi nhu|h (ii)
Trlch Qup khcn (huflng, phuc lgi (ii)
Thu Ian Hgi dflng Quan trj. Ban Tflng Gidm dflc
va Ban kiflm sua! (ii)
Tra cfl idc(iu)
So Jirl|iJi/i2/2D15

196.901,379,119

6]».mmono

664.053,78.3-058

56J39,290.0D0
(56,339.290.000)

& Ngdy 08 Thflng 5 nim 2015. Cflng ty thgc hi^n iflng vfln diflu 1^ bing phirong thOc phdt hflnh cfl phiflu cho cdc cfl dflng hi^n hOu Ifr qup dflu tu phflt trien vdi sfl lifln Id

56J38,050.t>D0 VND, lutmg iing vdi sfl cfl phiflu phflt hinh ihflm Id 5.633,805 cfl phiflu theo N ^ j quyflt Dfi hgi dong cfl dflng sfl 48/NQ-DHE>CDTN/NTP ngiy 08
didng4ndm20l5-

23


C O N G T V C6

PHAN NHQA THIEU NIEN TIEN PHONG

02 An Dd, pJmdng l ^ t h lYay, quan Ngo Quyen
Thdnh phfl Hai Phflng, CFIXHCN Vrel Nam

Bdo cdo tdi chinb hgp nhal
Cho ndm tdi chinh kflt Ihuc ngay 31 Thdng 12 nflm 2015

THIfVET M I N H B A O C A O T A I CHiNH H Q P N H A T (Tlflp theo)
M A U SQ B O^-DN/HN
CJJC ihrydi minh ndy id mpt bg phpn hgp ihdnh vd can duuc doc dCng Ih&i vdi bdo cdo lai chinh hgp nhdt kem iheo
31-

V 6 N C H I ) S 6 HtTU (Tiflp theo)
(ii) Cflng ly phfln phfli lgi nhudn ndm 2014 theo Nghj quycl Dgi hgi dflng cfl dflng sfl 48/NQDHEJCDTN/NTP ngdy 08 thfing 4 ndm 2015 vd tarn trlch cdc quy nflm 20!5,
the nhu rau. trich quydflu
Elf phdttrifln td l%.901.379,119 VND, [rich quy khenEhuong, phOc lgi Id 23.444.862,353 VND; vdlrdlhh
lao Hfli dong Quan trj> Ban long Gidm dflc vd Ban kiflm sodt Id 4.900.000,032 VND.
(iii) Cflng ly t r i cfl tijc *eo Iheo Nghi quyfll Dai hfli dflng cfl dflng sfl 48/NQ-DHDCDTN/NTP ngfiy E
thdng4 nflni20l5 [LTlgiuhufin sau ihufl nfim 2014 vfli iflng sfl tifln la 84.508.935.000 VND (15% vfln diflu
Ifl). Trong thing 01 nfim 2016, Ccing ly dS thgc hifln tam ilng co rtrc bfing tien ndm 2015 (dgl l ) d i o cfic cfl
dfing vi!fi mi[rc ihanh loan bdng 15% tren vfln Dieu Ifl,

cfl phiflu

31/12/2015

31/1ZQOH

61.973.095

56.339.290

61.973,095

56.339.290

- sfl I irgng cfl phiflu dd bdn ra cfing chiing
+ Co phiflu phfl thong
- sfl lirgng CD phiflu dang lu^ hdnli
+ cfl phiflu phfl thong
vfln dieu Ifl
Theo Giay chimg nhdo ddng ky kinh doanh sfl 0203001195 ngfiy 30 thfing 12 ndm 2004 vd sih dfli ifln thir
10 ngfiy 25 thfing 6 ndm 2015 do
Kfl hoach va Dfiu tu Ihanh phfl Hai Phfingcip, vfln diflu Ifl ciia Cfingty
Ifi 619.730.950.000 VND. I'fi ngfiy 31 ihfing 12 nfim 2015, vfln diflu Ifl dfi dugc cfic cfl dflng gdp thinhii
dau:
Theo Giay chmig
Dh|n

DKKD

Cfi dfing

21-

<%>

31/12/2015
VND

31/12/I0[4
VND

Tflng Cong ty dau tu va kinh doanh
vfln nhfi nuoc (SCIC)

37.10

229.943.539.913

209.040.000.000

Cac CO dong khac

62.90

389.787.410.087

354.352,900.000

100^00

619.73fl-950.{IO(l

563.392.900.000

C A C K H O A N M Q C N G O A I B A N G C A N O 6 I Kt

TOAN
31/12/2015

Ngoai Ifl cdc loai
Dfl la My (USD)

31/12/2014

5.^*

24