PXT BCTC bán niên 2017 đã soát xét
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T6NG C6NGTY
c6 PHAN xAy LAp DAu KHi VIJ;T NAM
CONG HOA xi\. HOI CHU NGHiA vr~T NAM
DQc I~p - TI[ do - Hl)nh phiic
CONG TV CO PHAN
xA V LAp DVCiNG ONG BE CHUA DAu KHI
Viing telU , ngay ~4lhQng
s6: 1-03/CV-DOBC
V/v: Cong b6 BCTC ban nien 2017 oa soar xet
Krnh gui: -
/7f! n6m 201 7
Uy ban Chung khoan Nha nuac
- Sa Giao dich Chung khoan thanh ph6 H6 Chi Minh
I. Ten t6 ChtlC niem y~t: Cong ty CP Xay I~p Duong 5ng B~ chua O~u khi (PVC
PT) .
2. Mil chung khoan : PXT
3. Dia chi tn,l
sa chinh:
35 G DuOng 30/4 , PhuOng 9, Thimh ph6 VCing Tau
4. Di~n tho:;!i: (0254) 3835 888
Fax: ( 0254) 3835 883
5. Webside: www.pvc-pLvn
6. San giao dich: Sa Giao dich Chung khoan Thanh ph5 H6 Chi Minh (HOSE)
NQi dung: Cang ty C6 ph~n Xay I~p DuOng bng B~ chua oiiu khi xin oUQ'c
Cong b6 Bao cao Tai chinh ban nien 2017 01\ soat xet bao g6m cac nQi dung sau:
Bang Can d6i K~ toan t:;!i thai oi~m 30/06/2017;
Bao cao K~t qua Hoat dQng San xu~t Kinh doanh 6 thang d~u nam 2017;
Bao cao Luu chuy~n Ti~n l~ 6 thang d~u nam 2017 ;
Thuy~t minh Bao cao Tai chinh 6 lhang oiiu nam 2017.
Cac chi lieu tili chinh CO' ban:
Chi tieu Tili chinh
DVT D'ong
Tang
(+)/Giam(-)
(%)
Kgt qua SXKD 6
thang d§u nam 2017
K€ t qua SXKD 6
thang d§U nam 2016
108.116.758.583
300.076.121.283
-64%
6,002.896.635
22.913.4 78.336
-74%
Doanh thu thuh
LQ'i nhu~n sau thug
Chung tai xin cam ket cac thong tin cong ba tren oay la dung SI,!' th$t va hoan
toan chiu trach nhi~m tmac phap lu$t v~ noi dung cae thang tin ail cong b6.
Ncri nh{in:
- Nhu tn~n;
- C6ng b6 thong tin tren Eoffiee
va Website eua Ceng ty;
- Luu VT.
Deloitte.
CONG TV CO PH AN XAV LAP DUONG ONG BE' CHUA
DAU KHI
(Thanh lap tai mfoc Cong hOa Xli hOi Chu nghia
Vi~t
BAO CAO TAl CHINH GIIJA
NlEN DQ DA DUgC SOAT XET
Cho ky hO <;lt clc?ng 6 th a ng ket th li e
ng a y 30 th img 6 nam 2017
I
J
Nam)
CONG TV CO PHAN xAY LAp VUONG ONG BE CHU'A DAU KHI
56 3SG, dLiong 30/4, phLiong 9
Thanh ph6 Vung TilU, tin h Ba Ria -Vung Tau, CHXHCN Viet Nam
Ml)C ll)C
TRANG
NOt DUNG
BAo c Ao CUA BAN GIAM DOC
1- 2
BAo cAo 50AT XET BAo cAo TAl CHiNH GIO'A NIEN DO
3 -4
BANG CAN DOl KE TOAN GIO'A NIEN DO
5-6
BAo c Ao KET QuA HOAT DON G KI NH DOANH GIO'A NIEN DO
BAo cAo LUlJ CHUYEN T1EN TE GIO'A NlEN
00
THUYET MINH 8.0.0 cAo TAl CHiNH GIO'A NII~N
J
7
8
00
9 - 29
CONG TV CO PHAN xAY LAP el1CrNG ONG BE CHUA OAU KHi
So 35G, du'ang 30/4, phu'ong 9
Thanh pho Vung Tilu, tinh Ba Ria-Vung Tilu, CHXHCN Viet Nam
BAO CAO ClIA BAN GIAM flOC
Ban Giam Cfoc C6ng ty Co phan Xay lap flu'ang ong Be chUa Oau khi (gQi t~t la "Cong ty 'l d~ trlnh bao
cao nay cung vai bao cao tai chinh giU'a nien Cf\\ cua Cong ty cho ky hOot Cf(ing 6 thang ket thuc ngay
30 thang 6 nam 2017.
HOI eONG QUAN T~
vA
BAN GIAM eoc
Cac thilnh vien cua H(ii dong Quan tri va Ban Giam doc Cong ty da Cfreu hilnh Cong ty trong ky va Cfen
ngay laP bao cao nay gom :
HOi
Ong
Ong
Ong
Ong
Ong
Tran Quang Ng9c
VU Chi Cu'ong
Nguyen Anh Tuan
Pham Quoc Trung
Nguyen Minh Ngoc
Phom Van Uin
Che tich
Uy vien
Uy vien (mien nhiem ngay 27 thang 4 nam 2017)
Uy vien (bo nhiem ngay 27 thang 4 nam 2017)
Uy vien
Uy vien
Ban Gjam cJoc
Ong
Ong
Ong
Ong
Ong
Ong
Ong
va Chi cu'ang
Tran Quang Ngoc
Mai flinh Bao
Nguyen Minh Ngoc
TrtfC1ng Xuan 59
Nguyen Anh Tuan
Nguyen Tuan Minh
Giam Cfoc
Giam Cfoc
Ph6 Giam
Ph6 Giam
Ph6 Giam
Ph6 Giam
Ph6 Giam
(bo nhiem ngay 01 thang 01 nam 2017)
(mien nhiem ngay 01 thang 01 nam 2017)
doc
doc
Cfoc
doc
doc
TlUi.CH NHI~M CllA BAN GIAM eoc
Ban Giam doc Cong ty co trach nhiem laP bao cao tai chinh giU'a nien Cf(i philn anh m(it cach trung
thl/C va h<;1p IV tinh hinh tai chinh tai ngay 30 thang 6 nam 2017 cang nhu' ket qua hoat Cf(ing kinh
doanh va tinh hinh IlfU chuyen tien te cua Cong ty cho ky hOat d(ing 6 thang ke"t thUc ngay 30 thang
6 nam 2017, phu hC1p vai chuan mVc ke toan, che Cfo ke toan doanh nghiep Viet Nam va cac quy dinh
phap IV c6 lien quan Cfen viec lap va trinh bay bao cao tai chinh giU'a nien do. Trong viec laP bao cao
tai chinh giU'a nien Cf(i nay, Ban Giam Cfoc du'<;1c yeu cau phai:
•
•
•
•
•
Lva chQn cac chinh sach ke toan thich h<;1p Va ap dung cac chinh sach do mot cach nhat quan;
flu'a ra cac xet doan va u'ac tinh m(it cach h<;1p IV va than trQng;
Neu r6 cac nguyen tac ke toan thich hC1p c6 du'C1c tuan the hay khong, c6 nhU'ng ap dung sai leCh
tr9ng yeu can Cfu'dc cong bo va giai thich trong bao cao tai chinh giG"a nien d(i hay khOng;
LaP bao cao tai chinh giU'a nien do tren CC1
hOat Cf(lng lien tuc tnJ' trlfong hC1p khong the cho
rang Cong ty se tiep tuc hOot dong kinh doanh; va
Thiet ke va thl/c hien he thong kiem soat n(ii b(l mot cach hG"u hieu cho muc Cfich laP va trinh bay
nham han che rui ro va gian Ian.
bao CflO tai chinh giG"a nien do h<;1p
sa
Iv
Ban Giam doc Cong ty chiu trach nhiem dam bao rang so ke toan du'<;1c ghi chep mot cach phu hC1p Cfe
phan anh m\\t cach hdp IV tinh hinh tai chinh cua C6ng ty bat ky thai Cfiem nao va dam bao rang
bao cao tai chinh giU'a nien d(i tuan thu chuan mvc ke toiln, che Cfii ke toan doanh nghiep Viet Nam
va cac quy Cfinh phap IV co lien quan den viec laP va trinh bay bao cao tai chinh giU'a nien Cf(i. Ban
Giam Cfoc cung chiu trach nhiem dam bilO an toan cho tai san cua Cong ty va thVc hien cac bien phap
thich h<;1p Cfe ngan ch~n va phat hien cac hilnh vi gian Ian va sai pham khac.
a
I
1
CONG TV CO PHAN xAY LAP DUONG ONG BE CHUA DAU KHi
So 35G, du'ong 30/4, phu'ong 9
Thimh pho VGng Tau, tinh 8a Ria-Vung TilU, CHXHCN Viet Nam
BAO CAO ClIA BAN GIAM
aoc (Tiep thea)
8an Giam doc xae nhan rang Cong ty da tuan thu cae yeu dIu neu tren trong viElc lap biio cao tili
ehinh giU'a nien d9.
Giam (loc
Ngay 14 thilng 8 nam 2017
=
2
Cong tv TNHH Deloitte Vi ~t Nam
Tang 12A. Toa nha Vinaconex,
34 Lang H ~, P. Lang H?I,
Q. Dong Oa, Hi! NQi, V i~t Nam
Deloitte
f)i~n
Fax
tho?li: +84 24 6288 3568
:+84 24 6288 5678
Website : www .deloitte.com/vn
56:
J1fJ
/ VNJA-HN-BC
BAO CAO SOAT XET BAO CAO TAl CHINH GIO'A NIEN Dc)
Kinh gui:
Cae e5 dong
H9i dong QUi;n tr! va Ban Giam doc
eong ty e5 ph·a n Xay lap Duong ong
Be chua
O·a u khi
Chung toi da soat xet baa cao tai chinh gili'a nien dQ kem thea cua Cong ty c6 phan Xay lap DLlong
ong Be chlla Dau khi (g oi tat la ''(ong ty " ) dLlac lap ngay 14 thang 8 nam 2017, tlt trang 5 den tra ng
29, baa gem Bang can doi ke toan gili'a nien d9 tai ngay 30 thang 6 nam 2017, Baa cao ket qua hoa t
dong kinh doanh giua nien dQ, Baa cao ILlu chuyen tien te giua nien dQ cho ky hOat dong 6 thang ket
thuc c(Jng ngay va Ban thuyet mi nh baa cao tal chinh giua nien dO .
Tritch nhi~m cua Ban Giam doc
Ban Giam doc Cong ty ch! u trach nhiem lap va trinh bay trung thLlC va hap Iy baa cao tai chinh giua
nien d9 thea chufin ml/c ke t oan , ch "· do ke· toan doanh nghiep Viet Nam va cac quy dinh phap Iy co
lien quan den viec laP va trinh bay baa cao tai chinh giua nien dO va chiu trach nhiem ve kiem soat
noi bo ma Ban Giam doc xac dinh la can thi et de dam baa viec laP va t rinh bay baa cao tai chin h giua
nien d9 khong co sai sot trang yeu do gian Ian hoac nham I~n .
Trach nhj~m eua Kiem toan vien
Tra ch nhiem cua ch ung toi la dLla ra ket IUan ve baa cao tai chinh giua nien do kem thea dl/a t re n ket
qua soat xet cua chung toi. Chung toi oa thl/c hien cong viec soat xet thea Chu an ml/c V i ~t Nam ve
h<;1p dong dich vu soat xet so 2410 - Soat xet thong tin tai chinh giua nien do do kiem toan vi en doc
I?p cua dan vi thl/c hien .
Cong viec soat xet baa cao tai chinh giua nien do baa gem viec thl/c hien cac cuoc phong van, chu
yeu la phong van nhung ngLloi chiu trach nhiem ve cac van de tai chinh ke toan, va thl/c hien th u t \le
phSn tieh va cae thu tue soat xet khac. Mot cU9c soat xet ve CO bim co ph am vi heP han mot cu oc
kiem toan dLl<;1c thl/e hien thea cac chuan mljc kiem toan Viet Nam va do vaY khong cho phep chu ng
tOi dat dLlac su dam baa ding chung toi se nhan biet dLldc tat ca cac van de trang yeu co the du<;1c
phat hien trong mot CUQc kiem toan . Thea do, chung toi khong dua ra y kien kiem toan.
co so dua
ra ket lui)n ngo"i tru
NhLl trinh bay tai Thuy€ ! minh so 13 phan Thuyet minh baa cao tai chinh giua nien di), Cong ty dang
trong qua trinh lam thu tuc xin gia han va sang ten cho Cong ty quyen sll dung dat cua cac 10 dat t ai
dia chi 35G va 35D, dLlang 30/4, phLlong 9, thanh phii Vung Tau, tinh Ba Ria - Vung Tilu . Ti;li thOi
(liem lap baa cao tai chinh giua niE,n dQ nay, Cong ty chua nhan du'<;lc quyet d[nh ch inh thllc cua Uy
ban Nhan dan Thanh phD Vung Tilu ve van de tren . Thea do, chung toi khong the xa c d[nh lieu co can
thiet phai dieu chinh doi vOi khoan mue tai san c6 (linh va hinh va cac tai khoan co lien quan khac
tren baa cao tai chinh giua nien (lQ cua Cong ty cho ky hOat dQng 6 thang ket thuc ngay 30 thang 6
nam 2017 hay khong .
J
de
Ten Oeloitte dU'r;1C dung
chi mot ho~c nhleu tMnh vien elia Deloitte Touche Tohmatsu ltd. mot c6ng ty TNHH co tl1,J sa t~i Anh,
va m~ng Iltol cae hang thanh vien . moi thanh vien la mot to chO'c dQc I~p ve m~t philp IV . Deloitte Touche Tohmatsu ltd.
(hay "Deloitte Toao cau~) kh6ng cung cap djch vI,! ehO cae khach hang . Vul long xem t~ 1 website www.deloitte.com/about
c:fe biet them thong tin chi tlet ve co cau phap Iy eua Deloltte Touche Tohmatsu ltd. va cae hang thanh vu~n.
Deloitte.
BAO cAo sOAT XET BAO cAo Ti\I CHINH GIUA NIEN 00 (Tiep thea)
Can Clf tren ket qua soat xet cua chung toi, ngogi trl! virn de neu tai dOa n Co so dlfa ra ket lu~n ngoai
trlf neu tren, chung toi khong thay co van de, gi khien chung toi cha rang baa caa tai chinh giua nien
dii kem thea khong phan anh trung thl/c va hQ'p Iv, tren cac khia canh trang yeu, tinh hinh t ai ch inh
cua Cong ty t <;li ngay 30 thang 6 nam 2017, ket qua haat <1iing kinh daanh va Ilfu chuyen tien t e cua
(ong ty cho ky haat <1iing 6 thang ket t huc cung ngay, phu h(lp vai chuan mlfc ke taan, che di) ke
toan daanh nghieP Viet Nam va cac quy .dinh phap Iv co lien quan den viec Ii,p va trinh bay ba a cao
tai chinh giua nien do .
Van de cItn nhan m.,nh
Nhlf trin h bay tai Thuyet minh so 29 phan Thuyet m inh baa caa tai chinh gilla nien do, (ong ty co cac
khaan cong no dang tranh chap vai nha cung cap va cong n(l tiern tang ve thue gia tri gi a tan g, lai
phat cham niip tlfang ling vai daanh thu da ghi nhan nhu'ng chlfaxuat hoa ddn.
Baa caa till chinh gilla nien do kern thea chlfa baa gom bat ky dieu chinh naa co the co phat sinh tlt
51/ kien khong chac chan nay.
J
1
O~ n
" fo Ong
Pho Tong Giam doc
Giay chling nhan dang kV ha nh nghe
kiern taan 55 0030-2013-00 1- 1
CONG TV TNHH DELOITTE VI~T NAM
Ngay 14 thang 8 nam 20.17
Ha Niji, CHXHCN Viet Nam
I
4
CONG TV CO PHAN xAY LAP eu'CrNG ONG BE CHUA OAU KHI
56 35G, alfong 30/4, phlfong 9
Tinh Ba Ria - VO ng Tau, CHXHCN Vi~t Nam
BANG CAN
£>01
MA.U SO BOla-ON
(Ban himh thea Thong tlf 56 200/20 14/TT-BTC
ngay 22 thang 12 nam 2 014 cua Bo Tai chinh)
KE ToAN GIO'A NIEN
£>9
Tai ngay 30 thimg 6 nam 2017
Elan vi: VND
TAl SAN
Ma so
A.
TAl SAN NGAN H"'N
100
1.
Tien va cae khoan tue/ng due/ng tien
110
1. Tien
111
2. Cae khDan tLlang dLlang tien
II. Cat khoan phai thu ngan h~n
So eum
kY
So CoU
kY
397.134.197.579
343.917.763.540
34.465.233.141
42.227.241.638
2.440.488.837
7.256.194.037
112
32.024.744.304
34971.047.601
130
272.896.843.727
232.749.400.401
280.785.128.652
225 .149.746.386
1.305 .623 .068
953.598.040
4
1. Phai thu ngan han eua khaeh hang
131
2. Tra truae eho nguoi ban ngan han
132
3. Ph';i thu ngan han khae
136
6
34 .921.535.918
37.117.66 1. 849
4. D
137
7
(44 .115.443.911 )
(30.4 71.605 .874)
8
140
5
88.087.299.057
64.979.901.888
1. Hang ton kho
141
96.484.595.808
80.750.672.098
2. D
149
(8 .397 .296.7 51)
(15.770 .770.210 )
150
1.684.821.654
3.961.219.613
9
1.339.252 .073
145. 985.164
3.761.635.196
10
199.584.417
199.584.417
200
80.742.870.806
91.527.000.908
210
1.306.172.045
1.695.553.779
1.306.172.045
1.695.553.779
73.215.291.937
77.782.695.219
III. Hang ton kho
IV. Tai san ngan h~n khat
1. Chi phi tra truae ngan han
151
2. Thu,; gia tri gia tang duae khau trU'
152
3. Thu,; va cae khDan khae phai thu
Nha nUDe
153
B. TAl SAN OAl: HAN
I.
Thuyet
minh
Cat khoan phai thu dai h~n
1. Phai thu dai han khae
216
220
II. Tai san to dinh
1. Tili san eli dinh hii'u hi nh
221
- Nguyen gia
222
223
- Gia tri haD mon lOy
ke
2. Tai san co dinh thue tai ehinh
224
- Nguyen gia
225
226
- Gia tri haD mon lOy
ke
3. Tai san eo dinh va hinh
227
- Nguyen gia
228
229
- Gia tri haD mon fUy
6
ke
III. Taj san do dang dai h~n
1. Chi phi xay dLlng ea ban do dang
IV. Tai san dai h~n khac
12
13
= 100 + 200)
60 .172.593.518
63.811.486.666
141.241.535.477
145.846.881 .135
(87.068.941.959)
(82.035.394.469)
4.126.971.114
4.478.929.356
4.927.415.332
(800.444.218)
4.927.415.332
(448.485.976)
8.915.727.305
9.492.279.197
10.292.766.545
10.292.766.545
(1.377.039. 240)
(800.487.348)
240
2.230.414.795
242
2.230.4 14.795
260
1. Chi phi tni tru'ae dai h"n
TONG CQNG TAl: sAN (270
11
261
9
270
Cik thuyet minh kem theo la m(it b6 ph?n hqp tMnh cua baa
5
c-
6.221.406.824
9.818.337.115
6.221.406.824
9.818.337.115
477.877.068.385
435.444.764.448
cao ta; chinh gifla nien rJo nay
A_
~
~
'l
CONG TV CO PHAN xAY LAp £)lfCYNG ONG BE CHUA OAU KHI
MAu SO BOla-ON
s5 35G, (ju'ong 30{4, phu'ong 9
(Ban hanh thea Thong tu' s5 200{2014/TT-BTC
ngay 22 thang 12 nam 2014 ella B(i Tai eh inh)
Tinh Sa Ria - VOng TilU, CHXHCN Vi~t Nam
BANG CAN 001 KE TOAN GIO'A NIEN £)9 (Tiep theo)
Tai ngiw 30 tMng 6 nam 2017
Elon vi: VND
Thuyet
minh
So cuOl IcY
IcY
NGUON VON
Mho
C.
NQ' PHAI TRA
300
391.946.389 .236
355.516.981.934
I.
NQ ngan h~n
310
380.564.891.536
344.414.426.390
1. Phai tra nglioi ban ngan
h~n
So aau
311
14
130.900.343.126
137.124.168.365
2. Nglloi mua tra tien tnlloe ngan han
312
15
49.563.581.334
50.361.037.477
3. Thue va cae khoan phai nop Nha nliae
313
10
5,533.675,571
10.477.205.016
4. Phai tr;i ngliai lao d(>ng
314
68,512.994.530
47.328.653.476
5, Chi phi phai tra ngan h~n
315
16
33 ,169.980.475
49.798,164 .816
319
17
12.087.313.357
10.252.838.264
7. Vay va ng thu,; tai ehinh ngan han
320
18
73 .511 .3 11.721
32.263.565.335
8. DIf ph6ng phai tra ngan han
321
20
6.936,841.684
6,274.343.903
9. Quy khen thliling, phue l(1i
322
348 ,849.738
534.449.738
11.381.497.700
11.102,555.544
8.683.188 .368
2.698 .309 .332
8.404,246.212
2,698.309.332
6. Phai trii ngan
II. Ng dili
h~n khae
h~n
330
1. Vay va ng thue tai ehinh dai han
338
342
2. Dli ph6ng phai tra dai h~n
D.
VON CHU
I.
Von ehu
sa HO'U
19
20
400
85.930.679,149
79.927.782.514 )1
85.930.679.149
79 .927.782.51 4
411
200,000 .000.000
200.000,000,000
411a
200.000.000.000
200,000.000.000
2. Th~ng dli v5n co phan
412
150,826.415
150,826.415
3, Qui' dau tll phat trion
418
14.984.594.051
14.984.594051
4, Lei lay k€
421
(129.204.741.317)
(135,207.637.952)
• (L6) lOy ke den cuDi nam tnllac
421a
(135,207,637.952)
(166.127,675,118)
. Lqi nhu~n sau thue chua phiin pho; kY nay
421b
6,002.896,635
30.920, 037,166
477.877.068.385
435.444.764.448
sit hii'u
410
1. Von gop cua chu sli hU'u
-Co phieu pho thong co quyen bieu quyet
TONG CQNG NGUON VON (440=300+400)
21
440
~-Ph~m
Thi Hu'dng Giang
Ngu'ai I~p bieu
Vii Minh Cong
Ke to';n tru'ong
Ngay 14 tMng 8 niim 2017
Cae thuyet minh
kem theo la mgt bg phan ht;1p tMnh
6
eua
bao
cao tili ehinh giiRI nien 116 nay
CONG TV CO PHAN xAY LAP DUONG ONG BE CHUA OAU KHI
MAU 56 B 02a-ON
(Ban hanh thea Thong tll 56 200/2014/TI-BTC
ngay 22 thang 12 nam 2014 eila B9 Tai ehinh)
56 35G, il1l0ng 30/ 4, ph1l0ng 9
Tinh Ba Ria - Vung Tilu, CHXHCN Viet Nam
BAO cAo KET QuA HO~T eQNG KINH DOANH GIU'A NIEN eQ
Cho
I
Ddn vi : VND
Ma
CHi TIeu
sli
Thuyet
minh
KY nay
Ky tnloc
1. Doanh thu thuan ve ban hang va cung cap
dich v~
10
23
108.116.758.583
300.076.121.283
2. Gia von hang ban va djch vu cung cap
11
24
69.065 .981.901
256 .882.229.650
3. L<1i nhu~n 99P ve ban hang va cung cap
dich v~ (20=10-11)
20
39.050.776.682
43.193.891.633
4. Doanh thu hOat dong tai chinh
21
879.877.728
1.046.479.599
5. Chi phi tai chinh
22
3.107.707.801
1.461.832.422
- Trang do: Chi phi liii yay
23
3.107.707.801
1.461.832.422
31.858.993.948
18.560.173.862
30
4.963.952.661
24.218.364.948
31
1.590.833.496
3.479.885.954
9. Chi phi khac
32
551.889.522
4.784.772.566
10. LQ'i nhu~n/(L~) khac (40=31-32)
40
1.038.943.974
(1.304.886.612)
11. Tong lQ'i nhu~n ke toan trlloc thue
50
6.002.896.635
22.913.478.336
6.002.896.635
22.913.478.336
300
1.146
6. Chi phi quan 1'1 doanh
nghi~p
26
7. L<1i nhu~n thuan tLI hOat
26
(30= 20+(21-22)-26)
8. Thu
nh~p
khac
(50=30+40)
12. Chi phi thue thu nh~p doanh nghiep hi ~n h1mh
51
13. 19i nhu~n sau thue thu nh~p doanh nghi~p
60
27
(60=50-51)
14. Lai cd ban trim co phieu
Ph"m Thi Hu'dng Giang
Ngu'ai I~p bieu
70
28
Vu Minh Cong
Ke toan tru'ang
Ngay 14 tMng 8 nam 2017
Cac thuy€t
minh kem thea /a m(jt b(j ph~n hc;fp tMnh cua Mo caa tili chinh giila nien CIQ nay
7
CONG TV CO PHAN xAY
LAp e110NG ONG
BE" CHIlA OAU KHi
56 35G, dlfilng 30/4. phlfong 9
MAU SO B 03a-ON
(Ban hilnh theo Thong tlf so 200/2014m -BTC
ngay 22 thang 12 nam 2014 ella B9 Tai chinh)
Tinh Ba Ria - VOng Tau, CHXHCN Vi ~t Nam
BAD cAD LliU CHUYEN TIEN T~ GIU'A NIEN
Cha
ky haat Clang
£)9
6 thiwg k€t thuc ngiJY 30 thang 6 nam 2017
Dan vi: VND
CHi nEu
I. UIU CHUYEN nEN
Ky nay
Ky trLloc
01
6.002.896.635
22.913.478.336
Hiisa
TI1 HO~T f)ONG K1NH
DOANH
1. L
2. fJiilu chinh cho cae khoan:
Khiiu hao Tsm va bat dong san dau tlf
02
5.962.057.624
4 .813 .896.256
Cae khoan dlf phong
03
6.932.862 .359
3.343 .920.865
(Uii) tll hoat dl)ng dau tlf
05
(879.877.728)
(2.638.616.445)
Chi phi lai yay
06
3.107.707.801
1.461 .832.422
3. L<!i nhu~n til ho~t d(>ng kinh doanh tn'ae thay
do; von IIJ'u dona
Tang, giam cae khoan phai thu
08
21.125.646.691
29.894.511.434
09
(53.5 16.604 .72 1)
(164.599.733.761)
Tang, giam hang ton kho
10
(15.733.923.710)
6.395.696.794
Tang. giam cae khoan phai tra (Kh6ng ke lai yay phai tra,
thue thu nhao doanh nahieo ohai noD)
Tang, giam chi phi trii truac
11
(5.610.435.034)
118.175.170.100
12
6.969.316.927
(1.070.558.967 )
Tien lai yay ~a tra
14
(3.071.451.788)
(2.973. 751.96 7)
Thue thu nh~p doanh nghiep ~a nap
15
Tien chi khae cho hoat dong kinh doanh
17
(185.600.000)
(66.900.000)
20
(50.023.051.635)
( 17.667.582.242)
til ho~t diing kinh doanh
Lu'lJ chuyen tiiln thuan
II. Lu'U CHUYEN nEN
(3.422.015.875)
1. Tien ehi mua sam, xiiy du'ng Tsm va cac tai san
21
(114.243.060)
(5.894.541.807)
dai han khac
2. Tien thu thanh Iy, nhlfdng ban Tsm va cae tai san
22
1.643.528.811
dai han khac
27
848.597 .656
948.462.384
30
734.354.596
(3.302.550.612)
33
68.718.893.628
34.647.992.383
2. Tien tra nd goc yay
34
(26.669.947.242)
(20.886.668.053)
3. Tien tra n<;1 goc th ue tai chinh
35
(522.257.844)
(1.135 .114.974)
40
41.526.688.542
12.626.209.356
btu chuyen tien thuan trong ky (50=20+30+40)
50
(7 .762.008.497)
(8.343.923.498)
Tien va tLldng dLldng t;en Cau ky
60
42.227.241.638
57.D59.875.611
3. Thu lai tien gU1
III. Lu'U CHUYEN nEN
lfau ttl
TI1 HO~T f)QNG TAJ: CHINH
1. Tien thu W di yay
Lu'lJ ehuyen tfen thuiin
til ho~t dl}ng tii chinh
Tien va tLldng dLldng tien cuo.
Ph",m Th! HU'dng Giang
NgU'oi I~p bieu
,
~
TI1 HO~ T f)QNG f)AU TIl
Lu'lJ chuyen tien thuan til ho~t d(lng
,
)
kY (70=50+60)
70
VU Minh C6ng
Ke toan trU'ong
Ngay 14 thdng 8 nam 2017
Cae thuy€t minh kem thea Ii, m(it b(i ph? n hdp thanh cua Ma caa tai chinh gilfa nien rJ(i nay
8
[
CONG TV CO PHAN xAY LAp DUONG ONG BE CHU'A DAU KHZ
MAU SO B 09a-DN
SO' 35G, duong 30/4, phuong 9
(Ban hilnh theo Thong tu so 200/2014/TT-BTC
Tinh Ba R!a - Vung Tau , CHXHCN Vi<%t Nam
ngay 22 thang 12 nam 2014 cua BI) Tai chfnh)
THUYET MINH BAo cAo TAl CHiNH GltIA NIEN DO
Cac thuyet rninh nay la rn9t b9 ph~n hqp thilnh va can dUdC d9C dong thdl vai baa
df>
1.
cao tai chinh
gi[/a nien
kern thea
THONG TIN KHAI QUAT
Hinh thue sa hihl von
Cong ty Co phan Xay lap f)uong 6ng Be chlia Dau khl (goi tat la ''Cong ty") la doanh nghi<%p
duoc thanh I~p tai Viet Nam theo Giay chling nh?n dang ky kinh doanh Cong ty co phan sO'
3500833615 ngay 26 thang 11 nam 2009 va thay doi !an thli bay ngay 04 thang 01 nam 2017
do So Ke hOach va f)au tu tinh 6a R!a - Vung Tilu cap.
Cong ty me cua Cong ty la Tong Cong ty Co phan Xay lap Dau khl Vi<%t Nam .
V5n dieu Ie cua Cong tv Iii 200.000 .000.000 VND, tuOng ling voi 20.000.000 co phan pho
thOng, mOi co philn co menh gia la 10.000 VND.
Tong 55 nhan vien cua Cong ty tal ngay 30 thang 6 nem 2017 la 583 (ngay 31 thang 12 nam
2016: 699).
Nganh nghe kinh doanh va hOat "9n9 ehinh
Hoat dong kinh daanh cua Cong ty baa gam:
Thi cong cac c6ng trinh duong 5ng, bon, be chlia;
U\p dat cac he thong thiet b! cong nghe, h<% th6ng thiet bi dieu khien, tl/ d6ng hoa cong
nghieP, lap dilt cac he th6ng duong day tai dien va cac he th6ng dien dan d~ng va cong
nghi<%p khac;
Sua chua phuong tien
v~n
tai thuy;
Khao sat, duy tu, bilO duilng va slla chua cac c6ng tdnh khl (ngoai bien, dat lien). cac
cong tdnh thi cong xay dung va dan dung cang song, cilOg bien va cac cong trinh cong
nghieP khac;
Kinh doanh do thi van ph6ng; sieu th! va nha 0;
Dau tu xay dung cac nha may che tao cd khl thiet bi phuc v~ nganh dau khf;
f)au ttf xay dl/ng cac nha may dong tau, van tai dau, khl, hoa chat, nha may dong gian
khaan;
Elau ttf xay dl/ng cang song, cang bien;
Dau tu xay dl/ng cac khu cong nghieP;
f)au tu xay dung cO so ha tang giao thong;
Dau tu x:iy dl/ng cac du an ha tang, cac cong trinh thuy l<:Ii, de, ke, ben cang, cau duong,
cong trinh dan dung va cong nghiep khilc;
Dau tu khai thac mo (cat da, .. );
Dong tau van tai dau, khf, hoa chat;
Che tao thiet bi cO khl
bien;
ph~c
vu nganh dau khl, dong tilU va kinh doanh cang song, cang
Che tao, lap dilt cac chan de gian khaan, cac ket cau kim 10ai, cac bon be chua (xang,
dau, khi hoa long, nuoc), binh chiu ap II/c va he th6ng cong nghe;
Mua ban thiet bi xay dl/ng dau khf;
San xuat cac san pham c6ng nghiep (kho chlia, nhiet dien, thuy dien, ..J;
Van chuyen dau va khf hOa long, hOa chat;
Kinh doanh vat lieu xay dl/ng.
HOat dl)ng chfnh cua Cong ty la khao sat thiet ke va xay lap.
9
CONG TV c6 PHAN xAY LAp £>liaNG ONG BE CHUA DAU KHi
THUYET MINH BAO cAo Tiu CHINH GIO'A NIEN £>9 (Tiep theo)
Chu
IcY san
MAu 56 B 09a-DN
xuat, kinh doanh thong thL1i1ng
Do <1ac <1iem hO<;lt <1i)ng cua C6ng ty chu yeu lam trong linh vu'c xay lap, Cong ty khong co chu
xuat kinh doanh c5 elinh ma phu thui)c vao tling hap <1ong kV ket vai chu <1ilu tu'.
kY san
Dijie "iem hO'!t "9n9 ella doanh nghi~p trong
tai ehinh giU'a nien "9
IcY hO'!t ae?ng co anh hL1ang "en BaD CaD
Theo Quyet <'!inh 55 31/Q£l-Hf)QT ngay 13 thang 4 nam 2017 cua Hi)i clong Qulm tri, Cong ty
clil thLIc hien giai the xi nghi~p Xay lap 55 5 thea (1"e an tai cel cau va clinh bien nhan su' nam
2017 cua Cong ty c6 philn Xay lap f)LIang 5ng Be chLia Dau khi. Thea <10 , C6ng ty elang trang
qua trinh thl,iC hien quyet toan thue ctia Xi nghieP xay lap 55 5 <1e hoim thanh cac thu tuc giai
the lien quan.
Cau truc doanh nghieP
Cau trUC cua Cong ty baa gam tru so chinh va cac chi nhanh la cac xi nghieP xay lap:
- xi nghiep Xay lap 55 1: thanh I~p ngay 16 thang 3 nam 2015 toi Thanh ph6 Vung Tilu,
Ba Ria - Vung Tilu, CHXHCN Viet Nam.
- xi nghiep Xay lap 552: thanh laP ngay 16 thang 3 nam 2015 t<;li Thanh ph6 Vung Tilu,
Ba Ria - Vung TilU, CHXHCN Viet Nam.
- xi nghiep Xay lap 563: thanh laP ngay 16 thang 3 nam 2015 toi Thanh ph5 Vung Tilu,
Ba Ria - VOng Tilu, CHXHCN Viet Nam.
- xi nghi~p Xay lap 55 5 : thanh laP ngay 30 thang 11 nam 2011 t<;li Thanh ph5 Vung Tilu,
Ba Ria - Vung Tau, CHXHCN Viet Nam.
tinh
tinh
tinh
tinh
Thuyet minh ve kha nang so sanh thong tin tren bao cao tai chinh giila nien lIe?
55 lieu so sanh tren bang can cl5i ke toan giO"a nien <10 va cac thuyet minh tLIelng Ling la 56
lieu cua Mo cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12 nem 2016 dil <1u'gc
kiem toan, 55 lieu so sanh tren bao cao ket qua hOot <1i)ng kinh doanh giO"a nien ai), baa ca o
ILIu chuyen tien te giO"a nien eli) va cac thuyet minh tu'elng ling la 55 lieu clla bao cao tai chinh
giO"a nien eli) cho ky hOot <1ong 6 thang ket thuc ngay 30 thang 6 nem 2016 elii
CO 56' ~P BAO CAO TAl cHiNH GIO'A NIEN
£>9 VA KY KE TOAN
Cd sill~p baD CaD tai chinh giila nien dQ
Bao cao tai chinh giO"a nien eli) kem thea <1LIgc trinh bay bang f)ong Viet Nam (VND), thea
nguyen tac gia g5c va ph" hc;1p vai chua·n mLIc ke toan, che eli) ke toan doanh nghieP Viet Nam
va cac quy <1inh phap IV co lien quan den viec laP va trinh bay bao cao tai chinh giO"a nien <1ij .
Baa cao tai chinh kern giO"a nien do theo khong nhem phan anh tinh hinh tai chinh, ket qua
hOat eli)ng kinh doanh va tinh hlnh ILIu chuyen tien te thea cac nguyen tac va thong Ie ke toan
<1LIelc chap nhan chung toi cac nu'ac khac ngoai Viet Nam.
Ky ketoan
Ky ke toan nem cua Cong ty bat elau W ngay 01 thang 01 va ket thtJc vao ngay 31 thang 12.
Baa cao tai chinh giO"a nien eli) nay
3.
TOM TAT cAC CHINH SACH KE TO AN CHU VEU
Sau clay la cac chinh sach ke toan chu yeu <1u'c;1c Cong ty ap dung trong viec laP Mo cao tai
chinh giO"a nien <19:
U'ae tinh ke toan
Viec lap bao cao tai chinh giO"a nien eli) tuan thu theo chuan mLIc ke toan, che (11) ke toan
doanh nghi~p Viet Nam vil cac quy <1inh phap IV co lien quan clen viec lap va trinh bay baa cao
tili chinh giO"a nien do yeu eliu Ban Giam el5c phili co nhO"ng u'ac tinh va gia dinh anh hu'ang
den so li~u bao cao ve cong ng, tal san vil viec trinh bily cac khoan cong no va tai san tfem
tang t~i ngily laP bao cao tai chinh giO"a nien (11) cGng nhu' cac 55 li~u bao cao ve doanh thu va
chi phi trong su5t kY ke toano Mac du cac u'ac tinh ke toan elu'gc I~p bang tat oi su' hieu biet
cua Ban Giam <1oc, 56 tht,fc te phat sinh co the khac vai cac LIac tinh , gia <1inh el~t ra.
10
CONG TV CO PHAN xAY LAp OllCrNG ONG BE CHUA OAU KHi
THUYET MINH BAo cAo TAl CHINH GIO'A NIEN 06 (Tiep theo)
MAU
so B 09a-ON
Tien va cae khoan hldng dLldng tien
Tien va eae khofm tu'dng
tien va it rui ro lien quan den vi~e bien d9n9 gia trio
NQ phai thu
Ng pMi thu la 56 tien co the thu hoi ella khaeh himg hoae cae
Du' phong phai thu kho doi du'ge trich I~p eha nhO'ng khaan ng phai thu da qua h~n thanh tOiln
tlf sau thang tra len, hoae eae khaan nd phai thu ma ngu'ai ng kh6 eo kha nang thanh toan da
bi thanh II', pha san hay cae kho khan tu'dng t\f. Ban Giam dOc Cong ty da danh gia va xem
xet mot each thim tr9ng ve kha nang thu hoi eua cae khaan nd phai thu va tin Wong rang 55
trich I~p du' phong t~i ngay 30 thang 6 nam 2017 la phu hdp voi tinh hinh thl/e te eva Cong
tv ·
H'lng ton kho
Hang ton kha
trlfe tiep va ehi phi san xuat chung, neu co, Mea du'ge hang ton kha 0 dia diem va trang thai
hi~n t;;li. Gia gae eva hang ton kho du'ge xae djnh theo phu'dng phap binh quan gia qUyen. Gia
tr! thuan co the thu'e hien du'qe du'de xae dinh bang gia ban u'cJc tinh trlf cae chi phi u'oe tinh
de haan thanh san pham eung chi phi tiep thi, ban hilng va philn phai phat sinh .
Dif phong giam gia hang ton kha eua C6ng ty du'ge trieh I~p thea eae quy dinh ke taan hi en
hanh. Thea do, C6ng ty du'c;1e phep trieh lap du' phong giam gia hang ton kha I~i thai, hong,
kem pham chat va trong tru'ang hdp gia g5e eua hilng ton kha eaa hdn gia tri thuan co the
thlfe hien du'c;1e t;;li ngay ket thue ky ke taan .
Tai S'ln
ro d!nh
hU'u hinh va khau hao
Tai san e5 dinh hiIu hinh du'de trinh bay thea nguyen gia trlf gia tri haa man Iuy ke.
Nguyen gia tai sfln e5 dinh hO'u hinh bao gom gia mua va taan bo eae chi phi khae lien quan
tru'e tiep den viee du'a tai san vaa tr;;lng thai s~n sang su dung.
Tili san cO djnh hO'u hinh du'Qe khau haa theo phu'dng phap elu'ang thang dl/a tren thai gian
hiIu dung u'oe tinh, eu the nhu' sau :
Ky nay
Sonam
Nha elfa, vat kien true
5 - 40
May moe, thiet bi
5-7
Phu'dng tien van tai
5-8
Thiet bi van phong
3-5
Thue tai san
MQt khaan thue du'c;1e xem Ii, thue tai ehinh khi phan Ian eae quyen IQi va rvi ro ve quyen so
hO'u tai slln du'de ehuyen sang eha ngu'ai eli thue. Tat ea eae khailn thue khae elu'Qe xem la thue
haat d6ng.
Cong ty ghi nhan tai san thue tai ehinh la tai san ella Cong ty thea gia tr! hQp II' eua tai san
thue t;;li thai diem khoi dau thue tai san ha~e thea gia tr! hien t;;li eva khalln thanh taan tien
thue t5i thieu, neu gia trj nay thap hdn. Nc;1 phai tra ben eha thue tu'dng ung du'qe ghi nhan
tren bang ean dai ke taan nhu' m9t khaan nd phai tra ve thue tai ehinh. Cae khoan thanh taan
tien thue du'c;1e ehia thanh ehi phi tai ehinh va khoan phai tra nd gae nham elam baa tV Ie lai
suat
tru'ang hQp d6 se du'c;1e von hea theo ehinh saeh ke taan ella Cong ty ve chi phi eli vay.
11
CONG TV CO PHAN xP.V LAp DUONG ONG BE CHUA DAU KHi
THUVET MINH BAO CAO TAl CHiNH GIO'A NIEN DQ (Tiep theo)
MAU 56 B 09a-DN
M9t khoiln thue dlf(le xem 113 thue ho~t d9n9 khi ben eho thue v~n dlfO'e hlfong phan Ion cae
quyen Iqi va phai ehiu rui ra ve quyen so hi:ru tai san. Chi phi thue ho~t d9ng dlf(le ghi nh~n
vao Bao eao ket qua ho~t d9ng kinh doanh theo phlfO'ng phap dlfO'ng thang trong suot thi1i
gian thue. Cae khoan tien nh~n MO'e hoae phai thu nham tao dieu kien ky ket hQ'p dong thue
h09t dong eung dlfO'e ghi nh~n theo phu'O'ng phap dlfang thang trong suot thO'i gian thue.
Cae tai san di thue tai ehinh du'O'e khau hao tren thai gian hi:ru d~ng lfoe tinh tlfO'ng ttv, eu the nhlf sau:
KY nay
d~ng vOi tai siln thuoe siJ hi:ru eua C6ng
So nam
PhlfO'ng tien
v~n
tai
7-8
Tal san co d!nh vo hinh va khau hao
Quyen
su d!mg diit
Tai san co dinh va hlnh the hien gia tri quyen sli dung dat t~i 10 dat 35D va 35G, dlfang 30/ 4,
thanh pho VOng Tau, tinh Ba Ria - VOng Tau va du'(le trinh bay theo nguyen gia trli gia tri hao
man lOy ke. Gia tri quyen sli dung (fat hien tai dlfQ'e phan bo theo phlfO'ng phap du'ang thang
dlfa tren thai gian lfoe tinh la 10 nam.
Phan mem
Tai san co dinh vo hlnh the hien phan mem may tinh eua Ban dieu hilnh Dtdnh Kho ehlia LPG I~nh Th! Vai nh~n ban giao tLr Tong Cong ty c6 phan Xiiy lap Dau khi Viet
Nam va phan mem quan Iy nhan ske. Cae phan mem nay dlfO'e khau hao theo phu'dng phap du'O'ng thang trang vong 3 nam .
Chi phi
xav dljng cd ban
do dang
Cae tai san dang trang qua tdnh xay dtfng ph~e Vu mue dieh siln xuat, eho thue, quiln tri hoac
eho bat ky m~e dich nilO kh,k dlfQ'e ghi nh~n theo gia goe. Chi phi nay bao gam chi phi dich
vu va chi phi lai vay co lien quan phu h(lp voi ehinh siich ke toan eua Cong tv. Viee tinh khau
hao eua cae tai san nay dlf(le ap dung giong nhu' viJi cae tai san khae, bat dau tLr khi tai san
vao trang thai san sang sli d~ng.
a
Cae khoan tra tnJ'oc
Chi phi tra tru'oe bao gom cae chi phi thhoat d9n9 san xuat kinh doanh eGa nhieu ky ke toano Chi phi tra trlfoe baa gam baa gam I(Ii
the kinh daanh phat sinh khi xac dinh gia tri doanh nghiep de ehuyen sang eong ty co phan
va cae khoiln chi phi tra tru'ac khac.
Chi phi I(li the kinh doanh khi xac dinh gia tri doanh nghiep de ehuyen sang eong ty co phan
phat sinh ke tLr ngay 01 thang 02 nam 2010 vai so tien la 5.186.760 .000 VND va dlf(le tinh
khau hao theo phu'dng pl1ap du'ang th~ng tren thai gian hi:ru dung u'oe tinh cua I<;>i the kinh
doanh trang vong 10 nam . Theo danh gia cua Ban Giam doc Cong tv, viec phan bo I(li the kinh
doanh trong thai gian 10 nam la phu hQ'p vai cac quy dinh ve ke toan hien hanh va tinh hlnh
hoat dong san xuat kinh doanh hien nay eua Cong tv.
Cae khoiln chi phi tra tru'ae khac bao gom gia tri eong e~, dung eu, linh kien loai nho da xuat
dung va dll(lc coi la co kha nang dem I~i lQ'i ich kinh te trong tlfdng lai eho Cong ty. Cae chi
phi nay dlfde von hoa dlfoi hinh thlie cae khoan tra trlfoe va dllqc phiin bo vao bao eao ket
qua hoat dong kinh doanh, sli dung phllO'ng phap dlfang thilng theo cae quy dinh ke toan hien
Mnh.
Ghi nh(ln doanh thu
Doanh thu ban hang dllde ghi nhan khi dong thai thoa man tat ea nam (5) dieu kien sau:
(a) Cong ty da ehuyen giao ph;;n Ion nli ro va Idi ich gan lien voi quyen
hi:ru san pham ho~e
hilng hoa cho ngllai mua;
(b) Cong ty khong can nam gii:r quyen quan Iy hang hOa nhll ngllai
hi:ru hang hoa hoae
quyen kiem soat hang hoa;
(e) Doanh thu dll(le xae dinh tlfdng doi ehae chan;
12
so
so
E
A
+,
..
CONG TV c6 PHAN xAY LAP DliONG ONG BE CHUA DAU KHi
THUYET MINH BAO CAO TAl CHiNH GIO'A NIEN DQ (Tiep theo)
MAu
56
B 09a-DN
(d) Cong ty se thu duac lai ich kinh te tlr giao dich ban Mng; va
(e) Xac dinh duqc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich ve cung cap djch vu duqc ghi nh~n khi ket qua cua giao dich do duqc
xac djnh m(it cach dang tin cay. Truong hqp giao dich ve cung cap djch v~ lien quan den nhieu
ky thi doanh thu du'qc ghi nh~n trang ky theo ket qua phan cong vieC da hoim thanh t"i ngay
cua bimg can doi ke toan cua ky do. Ket qua cua giao djch cung cap djch v~ dudc xac dinh khi
thoa man tat ca bon (4) dieu kien sau:
(a) Doanh thu duqc x,k dinh wang 65i Ch2!C chan;
(b) C6 kha nang thu duac Iqi ich kinh te W giao dich cung cap djch v~ do;
(c) Xac djnh duqc phan cong viec da hoan thanh t"i ngay cua bang can doi ke toan; va
(d) Xac dinh duac chi phi ph at sinh cho giao djch va chi phi de hoan thanh giao dich cung cap
dich v~ do.
Doanh thu W hdp dong xily dvng cua Cong ty duqc ghi nhan theo chinh sach ke toan cua
Cong ty ve hdp dong xay dung (xem chi tiet duai day).
llii tien gUi dudc ghi nh~n tren ca so don tich, duqc xac dinh tren so du cac tai khoim tien gUi
va lai suat ap dung.
HQ'p dOng xiiy dl/ng
J
Khi ket qua thVc hien hqp dong xay dung co the duqc uac tinh mi)t cach dang tin cay, doanh
thu va chi phi lien quan den hqp dong duac ghi nh~n tuang ltng vai phan cong viec da hoim
thanh tai ngay ket thuc ky ke toan duac tinh bang tv Ie phan tram giO'a chi phi phat sinh cua
phan cong viec de hoan thanh tai ngay ket thuc ky ke toan so viii t5ng chi phi dV toan cu a
hc;1p dong, ngo"i tni truang hap chi phi nay khong tuang duang vai phan khoi luang xay lap
da hoan thanh. Khoan chi phi nay co the bao gam cac chi phi phu them, cac khoim boi thuang
va chi thuang thuc hien hc;1p dang theo thoa thu~n vai khach hang.
Khi ket qua thuc hien hc;1p dang xily ddoanh thu chi duc;1c ghi nh~n Wang duang vai chi phi eua hap dong da phat sinh ma vi"c dudc
hoan tra la tudng doi chac chan.
Ngo~i
te
Cac nghiep v~ phat sinh bang ngo"i te
theo tv gia t<;li ngay nay . Chenh I<';ch tv gia phat sinh duc;1c hach toan VilO bao cao ket qua hoat
dQng kinh doanh giiIa nien dQ.
Chi phi IIi vay
Chi phi di yay duqc ghi nhan VilO chi phi san xuat, kinh doanh trong ky khi ph at sinh, tni khi
duc;1c von hoa theo quy dinh cua Chuan mvc ke toan Viet Nam s5 16 "Chi phi di vay". Theo
do, chi phi di yay lien quan trVc tiep den viec mua, dau tu xay dung ho~c sim xuat nhiIng tai
d~ng ho~c kinh doanh duc;1c
san din mQt thai gian tudng doi dai de hoan thanh dua vao
c(ing VilO nguyen gia tai san cho d€n khi tai san do duc;1c dua vao
dung hoac kinh doanh .
Cae khoan thu nhap phat sinh W viec dau tu t<;lm thai cac khoan yay duc;1e ghi giam nguyen
gia tai san co lien quan. D5i vai khoan yay rieng ph~c vy viElc xay dVng tai san co dinh, bat
d(ing san dau tu, lai yay duc;1c von hoa ke ca khi thai gian xay dvng duai 12 thang.
su
su
Cae kho;;n do! ph6ng phai tra
Cac khoim dV phong phai tra duqc ghi nh~n khi Cong ty co nghia vu na hien tai do ket qua tlr
mot sV kien da xay ra, va Cong ty co kha nang phai thanh toan nghia v~ nay. Cac khoim du
phong duc;1c xac dinh tren cd so uac tinh cua Ban Giam doc ve eac khoim chi phi din thiet de
thanh toan nghia v~ nq nay tai ngay ket thuc ky ke toano Tai ngay 30 thang 6 nam 2017, Ban
Giam doc Cong ty da danh gia mot cach than tn;>ng va tin tuang rang Cong ty khong phili trich
laP ·dV phong bilO hanh cho cac cong trinh sua chO'a giiln ma Cong ty thi congo
13
CONG TV CO PHAN xAY LAp f>I1CrNG ONG BE CHUA OAU KHI
THUYET MINH BAD CAD TAl CHINH GIO'A NIEN f>Q (Tiep theo)
MAu
so B 09a-ON
Thue
Thue thu nh~p doanh nghi~p the hi~n tong gia tri clla 56 thue phai tra hi~n tai va so thue hoan
lai.
56 thue phili tra hien tai (lLidC tinh d1/a tren thu nh(ip chiu thue trong kyo Thu
nh~p chiu thue
khac vcii Idi nhuan thuan OLidc trinh bay tren bao cao ket qua hoat d(ing kinh doanh giiIa nien
ho~c dLidC
khau trU' trong cac ky khac (bao gam ca 10 mang sang, neu co) va ngoai ra khong bao gam
cac chi tieu kheng chiu thue ho~c khong (lLidc khau trU'.
00 vi thu nhap chiu thue kheng bao gam cac khoan thu nhilp hay chi phi tinh thue
Thue thu nh~p hoan lai dLidC tinh tren cac khoan chenh lech giG'a gia tri ghi so va cd sd tinh
thue thu nhaP cua cac khoan muc tai san ho~c cong nd tren bao cao ti3i chinh giG'a nien d9 va
dLlc;!c ghi nhan theo phLldng philp bang din doi ke toan. Thue thu nhap hoan lai phai tra phai
OLidC ghi nhan cho tat ca cac khoim chenh I~ch tam thdi con tai san thue thu nhaP hoan lai
chi (lLidC ghi nh~n khi ch<'ic chan co du Idi nhuan tinh thue trong tLldng lai de khau trU' cac
khoan chenh lech tam thdi.
Thue thu nhaP hoan I"i dLidC x,k dinh theo thue suat dLi tinh sOl ap dung cho ky tai san dLlc;!c
thu hOi hay nc;! phili tra dLidc thanh toan. Thue thu nhap hoan I"i dLidC ghi nhan vim bao cao
ket qua hOat (long kinh doanh va chi ghi VaG von chu
hiIu khi khoan thue do c6 lien quan
den cac khoan muc dLlc;!c ghi thang vao von chu sci hG'u.
sa
Tili san thue thu nhap hoan I"i va n<;l thue thu nh~p hoan lai phai tra dLidc be trU' khi Ceng ty
c6 quyen hdP phap de be trU' giG'a tai san thue thu nhap hi~n hanh vdi thue thu nhap hien
hanh phai nap va khi cac tai san thue thu nhaP hoan lai va nd thue thu nhaP hoan lai phili tra
lien quan tOi thue thu nhap doanh nghieP dLl<;lc quan Iy b<'1i cung mot cd quan thue va C6ng tv
co d1/ dinh thanh toan thue thu nhap hien hanh tren Cd
thuan .
sa
Ceng tv khong ghi nhan tai san thue hoan lai lien quan den 10 chiu thue t"i ngay 30 thang 6 \
nam 2017 ma khoim 10 nay co the dLidC mang sang va bu trU' vai Idi nhuan ch!u thue cua 5 II
nam tiep theo ke tlt nam phat sinh I'; do khong chiic chan ve thu nhap chiu thue trong tLlC1ng
lai.
Viec x,k d!nh thue thu nhaP clla Cong ty din cU'vila cac quy dinh hien hanh ve thue. Tuy
nhien, nhG'ng quy d!nh nay thay (loi theo tU'ng thoi ky va vi~c xac dinh sau ceng ve thue thu
nhaP doanh nghiep teY thu';;c viw ket qua kiem tra cua co quan thue c6 tham qUyen.
Cac 10ai thue khac dLidc ap dung theo cac luat thue hi~n hanh tai Viet Nam .
4.
nEN vA cAc KHOAN TI1O'NG f>I1O'NG nEN
Tien miit
Tien gill ngan himg kheng ky h,m
Tien dang chuyen
Cac khoim tLldng (lLldng tien (i)
(i)
So cuoi kV
So Cau kV
VNO
VNO
135.771.757
13.999.411
347.199.047
1.957.518.03 3
32.024.744.304
7.242.194.626
34.971.047.601
34.465.233.141
42.227.241.638
Cac khoan tLldng tlLldng ti"en phan anh cac khoan tien gill t"i cac ngan hilng thLldng
mai co ky han goc khong qua 3 thang.
14
CONG TV CO PHAN xAY LAP DlIONG ONG BE' CHUA DAU KHI
THUYET MINH sAo cAo TAl CHINH GIO'A NIEN DQ (Tiep theo)
5.
PHAI THU NGAN H~N CllA KHAcH HANG
so Cau kY
56 cuoi kY
VND
190.439.827.385
VND
124.322.693.090
162 .197.341.501
95 .327.593.432
Ban Quiln Iy D1,I an Huyen Con Dao, tinh Ba Ria
- Vung Tilu
12.497.279.936
14 .694 .809.580
Xi nghi~p Lien doanh Dilu khi Viet - Nga
Vietsovpetro
11.905.184.922
10.197.149.403
3.840 .021.026
4 .103. 140.675
90.345.301.267
100.827.053.296
280.785.128.652
225.149.746.386
so cuO'i ky
VND
8.445.023.892
56 Cau kY
VND
10.641.149.823
701.609.822
987 .095.110
4.133.215 .648
5.493.777.570
3.610.198.422
4.160.277.143
26.476.512.026
26.476.512.026
34.921.535.918
37.117.661.849
1.306.172.045
1.695.553 .779
1.306.172.045
1.695.553.779
a. Ngan h~n
Tong Cong ty Uip may Viet Nam
Cac khach hang khac
b. Ph"i thu ngan h~n kh;kh h,mg Iii cac
ben lien quan (Chi tiet trinh bay t9i Thuyet
minh s6 30 - NghieP vu va s6 dLf viii cac ben
lien quan)
6.
MAU 56 B 09a-DN
PHAx THU KHAc
a. Ngan h~n
T9m (fng
Ky cLf(lc,
kY quy
Phai thu khae
b. Ph"i thu ngiln h"n khac lit cae ben lien
quan (Chi tiet trinh bay tai Thuyet minh s6 30
Nghi~p vu va s6 dLf viii cae ben lien quan)
c. Dai
h~n
Ky cLfqc, ky quy
15
CONG TV CO PHAN xAY LAp DUONG ONG BE CHUA OAU KHi
THUYET MINH BAO cAo TAl cHiNH GIO'A NIEN DQ (Tiep thea)
7.
MAU SO B 09a-ON
NQ'xAU
So Cau ki
Gia tri co the
Gia tri co the
Gia goc
Gia goc
thu hoi
thu hoi
--------~V~N~D~----~V~N70--------~V~N~0~-----V~N~0~
So cuiii
icY
Phiii thu kho co khii nang thu hoi thea dO. hl<1ng
Cong ty C5 phan Thiet bi Noi ogo"i
that Dau khi
26.414.393.577
Ban Quao Iy Dti an Huyen Con Dao,
tinh Ba Ria· Vung Tau
26.414.393.577
9.800 .867.398
So Van hoa, The thao va Du lich tinh
Ba Ria· Vung Tau
Cong ty c6 phan Dau ttl va Xay lap
Dau khi Sai Gon
2.931.748.370
1.062.727.230
1.062.727.230
C6ng ty TNHH MTV Xay lap Dau khi
Ha N<)i
149.346.035
384.965.684
).756.361.301
2.609.519.383
44.115.443.911
30.471.605.874
Cac doi ttl<1ng khac
8.
HANG TON KHO
so cuoi I
So .ra u
kV
Otl phong ___ ____"'G"'ia"'·'!'go"'c'---____-"0"'tI-'p"'h"'o"'n9:L
VNO
VNO
VNO
VNO
Nguyen lieu, vat lieu
1.805.356.511
422.013.000
1.694 .813.728
421.623 .000
C6ng cu, dung Cu
2.032.865 .891
120.346.280
2.487.640.426
120.346.280
92.646.373.406
7.854 .937.471
76 .568.217.944
15.228.800.930
96.484.595.808
8.397.296.751
80.750.672.098
15.770.770.210
Chi phi san xuat, kinh
doanh do dang
T"i ngay 30 thang 6 nam 2017, gia tri hang ton kho U' (l9n9, kem, mat pham chat khong co
kha nang tieu thu Iii 542.359.280 VND (toi ngay 31 thang 12 nam 2016: 541.969.280 VND).
T"i ngay 30 thang 6 nam 2017, Cong ty trich I~p dlf phong giam gia hang ton kho dlia tren
(lanh gia gia tri thuan co the thlic hii1n (lliqc va kha nang mang I"i Ieli ich kinh te trang tliang
lai ctla chi phi san xuiil, kinh doanh do dang.
9.
CHI PHi TRA TRUOC
So CUD; kV
VNO
So Oau kV
VNO
201.661.164
970 .725.409
1.137.590.909
2.790 .909 .787
1.339.252.073
3.761.635.196
Gia tri c6ng cu, dung Cu da xuat dung
3.209 .663 .775
6.783 .460 .813
Lai the kinh doanh
1.3 39.913. 000
1.599 .251.000
Chi phi tra trlicrc dili h
1.671.830 .049
1.435 .6 25.302
6.221.406.824
9.818.337.115
a. Ngan h,,"
Gia tri c6ng cu, dung Cu dii xuiit dung
Chi phi tra trlioc ngan han khac
b. oil; h,IO
16
CONG TV CO PHAN xAY LAp f)lf(yNG ONG BE CHUA DAU kHI
THUYET MINH BAO CAO TAl CHINH GIO'A NIEN f)Q (Tiep thea)
10.
MAU SO B 09a-DN
THUE VA CAC kHOAN PHAI THU/PHAI TRA NHA Nlfac
Ph"t sinh trong
Chi tieu
kY
So erau kY
So phili n9P!
S6 ~a thife ngp!
VN[)
phili thu trong kY
VN[)
pha; thu trong kY
VN[)
SO euo.
kY
VN[)
a. Cae khoiln phiii thu
Thue Ihu nhap doanh nghi~p
C9 n9
199 .584.417
199.584.417
199.584.417
199.584.417
b. Cae khoan phai tra
Thue gia tH gia tang
. Thue GTGT Gau ra
Cae loai thue khac
Thue thu nhap c.3 nMn
Thu€ khac
CQng
11.
10.017.211.154
15 .294.800.081
3.612.609 .832
10.017.211.154
15.294.800.081
3.612.609.832
1.587.006.257
559.732.426
225.672.944
1.921.065.739
547.236.867
211.194.404
220.672. 944
538.358.327
1.039.769.390
347.938.022
5.000.000
1.382.707.412
10.576.943.580
15.520.473.025
5.533.675.571
8890198.759
8.890.198.759
10.477.205.016
TANG, GIAM TAl SAN CO f)JNH HO'U HiNH
Nha CtIa va
vit kien truc
VNO
May mOc
vithiet bi
VNO
Phuong tien
van tai
VNO
Thiel bi
van 2hon9
VNO
Tong c2n9
VN[)
1.192.146.672
145.846.881.135
NGUYEN GIA
So dll diu
53.495.246 .908
tMnh
45.328.169.704
45.831.317.851
1.280.411282
1.280 .411.282
Mu. sAm mill
SO dli cUOr kY
114.243.060
114.243.060
147.241.535.477
53.495.246.908
46.608.580.986
45.831.317.851
1.306.389.732
8.830.466.062
35.865.639.074
1.))0.498.932
933.764.711
1. 038. 987.486
36.405.524.622
1.162.377.644
61.683.418
5033.547.490
9.869.453.548
37.567.902.266
38.636.138.006
995.448.139
87.068.941.959
T!i ngay Ifa" kY
44.664.780.846
8.922.645.082
9.965.678.777
258.381.961
63.811.486.666
T!i ngay C"Or kY
43.625.793.360
9.040.678.720
7.195.179.845
310.941.593
60.172.593.518
GIA Till HAD MON ujy K€
So dll dau
82.035.394.469
GIA TI!l cON ~
Ti;li ngay 30 thang 6 nam 2017, nguyen gia eGa tai san e5 djnh hU'u hinh bao gem cae tai san
e5 djnh ela khau hao het nhu'ng van COn sli dung vOi gia trj la 41.976.133.917 VNO (tai ngay
31 thang 12 nam 2016: 39.435.103.879 VNO) .
j
17
CONG TV CO PHAN >CAy LAp £lUONG 6NG BE CHUA OAU KHI
THUYET MINH BAD CAD TAl CHINH GIO'A NIEN £Ie} (Tiep theo)
12.
MAu s6 B 09a-ON
TANG, GIAM TAl sAN c6 £l~NH THUE TAl CHINH
Phllong tien van tai _ _ _ _T.:..:ii"'·n.:.;g'-c7'ii"'n~g
VNO
VNO
NGUYEN GIA
So du" aau kY
So dll cuOi kY
4 .927.415 .332 _ _-C.4'0.=.9=..27c..:..4.;..:1",5.;..:'3",3=-2
4.927 .415.332 _ _ --=4"-'.9:=2:.:..7'-'.4:.:-1=.5.:.::3=.3=.2
GIA TIq HAD MON LOy KE
So du" aau kY
Khau hao trong
S5 dll cuiii
kY
kY
448.485.976
448.485.976
351.958.242
351.958.242
BOO. 444. 218 _ _ _ .=o8-=.0.
0= ,-,4'-044
=.",
2 1=.8
GIA TR~ CON l.Jl.I
kY
T~i ngay cuoi kY
T~i ngay Oau
4.478.929.356 _ _
_4_.4:...
7_8:....9-=2:...
9 ...:.3_56_
4.126.971.114 ___4.;...",1_2_6._9..;.7.;::.1_.1,-1_4
Thea HOp dong thue tai chlnh 56 2016-00063-001 va 2016-00063-002 gilla Cong ty va Cong
ty TNHH Cha thue rai chinh Qu6c te, Cong ty du"qc quyen mua tai san khi ket thuc thai han
thue.
13.
TANG, GIAM TAl sAN c6 f)~NH VO HINH
Quyen sLi
d",ng dill
VNO
Phan mem
may tinh
VNO
9.395.704.545
897.062.000
10.292.766.545
9.395 .704.545
897.062.000
10.292.766.545
440.700.000
359.787.348
220.350.000
661.050.000
356.201.892
800.487.348
576.551.892
715.989.240
1.377 .039 .240
8.955.004.545
537.274.652
9.492.279 .197
B.734.654.545
181.072.760
8.915.727.305
Tong cong
VND
NGUYEN GIA
Tai ngay dilu ky
T~i
ngay cuo;
kV
GIA TIq: HAD MON ujy KE
Tai ngay dilu ky
Trich khau haa trang ky
T"i ngay cuo;
kY
GIA TIq: CON l.Jl.I
T"i ngay emu
Til i ngay cuoi
kY
kY
Tai ngay 30 thang 6 nam 2017, nguyen gia cua tai san co <1inh vo hinh baa gom phan mem
may tinh <1;; khau haa het nhu"ng v~n con sli dung voi gia tri la 189.062.000 VND (tai ngay 31
thang 12 nam 2016: 189.062.000 VND).
Quyen sli dung dat philn anh chi phi mua quyen sli dung dat t<;li 56 35G va 35D, du"ong 30/4,
phuong 9, thanh ph6 Vung TilU, tinh Ba Ria - Vung Tau tli Cong ty Co phan Xay dl,lng Dan
dung va Cong nghi~p Dau khi. Tai thai diem I~p bao cao tai chinh giil'a nien dC;;, quyen slidung
dat tren da het han va Cong ty dang trong qua trinh lam thu tuc xin gia han va sang ten,
chuyen quyen sli dung . Vi~c chuyen quyen sli dung tren thanh cong hay khong phu thuc)c vilO
quyet <1inh cua Uy ban Nhiln dan Thimh pho Vung TilU.
I
18
CONG TV c6 PHAN xAY LAp DlJaNG ONG BE CHUA DAU KHI
THUYET MINH BAo cAo TAl CHINH GIO'A NIEN DQ (Tiep theo)
14.
MAu 56 B 09a-DN
PH;'I TAA NGIJOO BAN NGAN H~N
SO eum icY
Gia tr!
a. N9~n It~n
VND
114.190.751.487
SO Gau icY
So cO kit. nang
tra n9'
VND
114.190.751.487
VND
121.282.145.462
5ii cO klta nang
tra n9'
VNO
121.282.145.462
Gi. tri
Cong tv c5 pltan lap may & Xiy d\ffig
SaiGOn
17 .J 72. 587.423
17.372.587.423
7.516.134.332
7.516.134.332
Cong tv c6 pltan Ky thujt Nen mong
fECON (')
6.189.525.220
6.189.525.220
6.189.525.220
6.189 .525 .2 20
Ky thujt long Thanh
6.026.347 .208
6.026.347.208
6.930.497.262
6.930.497. 262
Cong tv Co phan U5emeo
Cong tv Co phan Oau t~ va Th~dng m!i
dau khi Song Oa
Cong tv Co phan Xly lap Oau klti 2 (')
5.233.217.228
5.233 .2l/.228
9.175.23).923
9.1 75.233.923
4.778.610 .584
4.778 .610.584
5.753.072.896
5753.072.896
4.629.966.337
4.629.966.337
4.629.966.337
4.629.9663]7
Cong tv TNHH MTV Oong tau Bach Dang
Cong tv Co phan Ula ma 69 . 2
Cae doi Wang khae
3.160.736.4]2
2.320.890344
64.478.870.711
3.160.736.4]2
2320.890344
64.4 78.870.711
4.410337.456
2.819.848.524
73.857.529.512
4.410337.456
2.819.848 .524
73.857.529.512
16.709.591.639
16.709.591.639
15.842.022.903
15.842.022.903
130.900.343.126
130.900.343.126
137.124.168.365
137.124.168.365
Con9 tv c6 phan Xiy lap va 1Mdng m~i
tra
b. Pltai nguOl ban n9£n It~n I. cae
ben lien quan (Chi tiet trinh bay t!i
Thuyet minh so ]0 . Nghi ~p Vu va so d~
vai eae ben lien Quan)
(*)
1
15.
Cae kho;m phai tra ngLfoi ban nay da qua han thanh toan .
NGIJOO MUA TAA nEN TRlJac NGAN H~N
a. Ngan h~n
Xi nghi~p lien doanh Dau khi Viet - Nga
Vietsovpetro
b. Ngu'ai mua tra tien tru'ac ngAn h~n lis
cae ben lien quan (Chi tiet trinh bay t~i
Thuyet minh so 30 - Nghiep v~ va so dLf vai
cac ben lien quan)
16.
Sodau k~
VN D
5.184.557.908
5.860.250.490
5.184.557.908
5.860.250.490
44.379 .023.426
44.500.786.987
49.563.581.334
50.361.037.477
So cuoi k\r
VND
So dau k\r
VND
30.598.343.448
45 .680.330.779
118.300 .543
82.044.530
2 .453.336.484
4.035.789.507
33.169.980.475
49.798.164.816
CHI PHI PHAI TAA NGAN H~N
Chi phi phai tra eGa cae eeng trinh xay lap do
Lai vay phai tra
Chi phi phai tra khac
j
So cuoi k\r
VND
( i)
T~i
ngay 30 thang 6 nam 2017, chi phi phai tnj e0a cac ceng trinh xay lap do Ceng ty
thl/c hien baa gam chi phi Lfac tinh phai tra eho cae dQi thi ceng eGa Ceng ty thea kh5i
ILfQ'ng va gia tri bang khoan vai tong 55 tien lil 781.555.312 VND (t~i ngily 31 thang
12 nam 2016: 781.555.312 VND). Ban Giam <1oe Ceng ty <1a danh gia va tin Wang
rang eac chi phi Lfae tinh phai tra eho cae <19i thi e6ng cua Cong ty lil day <10 va phu
hQ'p vai thl/c te phat sinh.
19
CONG TV CO PHAN xAY LAp Du'CrNG ONG BE CHUA DAU KHi
THUYET MINH SAO cAo TAl CHINH GIU'A NIEN DQ (Tiep theo)
17.
MAu SO S 09a-DN
PH AI TRA NGAN H~N KHAC
So cuo; kV
VND
So c1au kY
VND
Xi nghiep Lien doanh Dau khi Viet - Nga
Vietsovpetro
2.584.312 .000
2.584 .312.000
Kinh phi cong doan
1. 589.060.721
1.306.489.336
Bao hiem xii hili, bao hiem y te va bao hiem
that nghieP
1.802.907 .581
696.406.325
c5 Wc, Iqi nhu@n phai tra
Cac khoan phai tra khi3c
127.128.640
127.128.640
5 .983.904.415
5.538.501.963
12.087 .313.357
10.252.838.264
(
1
20
~
CONG TV CO PHAN >CAy u\p DlfCrNG ONG BE' CHUA OAU KHI
THUYET MINH BAa cAo TAl CHINH GlUA NlEN DQ (Tiep thea)
18.
MAu SO B 09-0N
VAY vA NQ' THUE TAl CHINH NGAN H~N
Phal sinh trona k~
sO' era u kj:
SO' co kha nang
Chi tieu
Gia Iri
Yay ngan h~n
Ngan hang Thlldng m~i c6 philn Quiie danChi nhanh Ba Rja-Vung Tau (i)
tra nq
VND
sO' cuOl
kY
SO' co kha nang
rang
Giam
Gia Ir,
VND
VND
VND
Ira nq
VND
VND
28.376,949,982
28,376,949.982
66.641.293.628
24,807.847.577
70.210.396.033
70.210.396.033
28.376.949.982
28.376 .949.982
55 .570.818.335
24.807.841.577
59 .139.920.740
59.139.920.740
11.070.475.293
11.070.475.293
Ngan hang ThLldng mai c6 phan Sai Gon-Ha N9i
• Chi nhanh Vung Tau (ii)
11.070.475 .293
Yay dai h~n den h~n tra (xem Thuyel minh
so 19)
2.842.099.665
2.842.099.665
1.276.400.000
1.862,099.665
2.256.400.000
2.256.400.000
Ng Ihue tai chinh dai h~n den h~n Ira
(xem Thuyet minh 50'19)
1.044.515.688
1,044.515.688
522.257.844
522.257.844
1.044.515.688
1.044.515.688
32.263.565.335
32.263.565.335
68.439 .951.472
27.192.205.086
73.511.311.721
73.511.311.721
C(jng
T~i
ngay 30 thang 6 nam 2017, so dLi vay ngAn h,m the hi~n cae khoan vay sau:
(iJ
Vay ngan h~n tli Ngan Mng ThLlctng m~i Co phan Quoe dan - Chi nhanh Ba Ria - Vung TilU Iheo cae Hap dong tin dvng ngan han rieng Ie.
Cac khoim vay nay rut bang Dong Viet Nam, ap dvng eho phLiong thlrC cho vay theo mon, thai han eho vay W 9 den 12 thang, ke tli ngay
giai ngan dau tien. Muc dich khoan vay la bo sung von ILIU dong de thl/c hien cac Mp dong xay lap cua Cong tv. Tai san dam bilO Iii quyen
doi nc;J eua Cong ty vai cae chu dau tLI. Lai suat vay thay doi sau mOi 03 thang ke tlr ngay giai ngan dau tien hOae khi co thay doi uk quy
dinh cua phap IUat Viet Nam e6 lien quan den lai suat vay, trong trLlang hc;Jp e6 thay doi thi lai suat vay mai dLlctc xac <1inh bang lai suat huy
Cl6ng ap dvng <1oi vai khach hang ea nhan, ITnh lai cuoi ky, ky h,1n 13 thang ding vai bien dQ 3%/nam.
(ii)
Vay ngan han W Ngan hang ThLlctng mai Co philn Sai Gon-Ha Noi - Chi nhanh Vung Tau theo cae Hqp dong tin dvng ngan han rieng Ie. Cae
khoiln vay nay rut bang Dong Viet Nam, ap dvng cho phLiong thlre cho vay theo man, thai h~n eho vay tit 9 den 12 thang, ke tit ngay giai
ngan dau tien. Mu c dieh khoan vay la bo sung von ILiU <1Qng de thLie hien cac hqp dong xay lap eua C6ng tV. Tai sa n dam bao la quyen doi
nq cua Cong ty vai cae chu dau tLi. Lai suat vay thay doi sa u mOi 03 thang ke tlr ngay giai ngan <1au tien hoac khi co thay <1oi cae quy d nh
eua pMp lu at Viet Nam co lien quan Mn lai suat vay, trong trLlong hc;Jp c6 thay doi thi lai suat 'Jay m<1i dLlctc xac dinh bang liii suat hUy d ng
ap dung <1oi vai khaeh hang ca nhan , linh lai cuD; ky, ky h~n 13 thang cong viJi bien d(i 3%/nam.
21
m;., -< ' '"
~~,s::
CONG TV CO PHAN XAY LAp flllaNG ONG BE CHUA OAU KHI
THUYET MrNH BAO cAo TAr CHINH GIO'A NIEN flQ (Tiep thea)
19.
MAu SO B 09-0N
VAY vA NQ' THUE TAr cHINH oAr HI).N
So Oau ky
So co kha nang
Chi lieu
Vay dai h~n
Ngan hang Thlfong mei c6 phan Quac dan
Chi nhanh Ba Ria - Vung Tau (i)
Nq Ihue tai chinh dai
h~n
Cong ty TNHH Cho thue Hi chinh Quac te
Vi~t Nam (ii)
Ciing
Ph,,1 sinh lrong "i
SO cuoi ky
sa co kha nang
tra nd
Tang
Giam
Gia tri
tra nc
8.722.099.665
8.722.099.665
2.077 .600.000
1.862.099.665
8.937.600.000
8.937.600.000
8.722 .099.665
8.722.099 .665
2.077 .600.000
1.862.099.665
8.937 .600.000
8.937.600 .000
3.568.761.900
3.568.761.900
522.257.844
3.046.504.056
3.046.504.056
3.568.761.900
3.568.761.900
522.257.844
3.046.504.056
3.046.504 .056
12.290.861.565
12.290.861.565
2.384.357.509
11.984.104.056
11.984.104.056
2.077.600.000
Trong do:
56 phii; tra trong viJng 12 thang
3.886.615.353
3.300.915.688
56 phii; tra sau 12 thiing
8.404.246.212
8.683.188.368
(i)
Vay dai h~n tU' Ngan hang ThLiong m~i Co phan Quoe dan· Chi nhanh Ba Ria - Vung Tilu theo cae H9'p dong tin dung dai h~n rieng Ie. Cae
khoan vay nay rut bang Dong Viet Nam, ap dung eho phLiong thLte eho vay theo man, thoi h"n eho vay tU'tren 12 thang den 84 thang ke tU'
ngay giai ngan (rau tien. Mue dieh khoan vay la bo sung v5n ILiu o(\ng de thtfe hi~n eac hop "ong xay lap cua Cong tV . Tili san dam bao la
Quyen doi n9' cua Cong ty vai cae ehu dau tLi. Uii suat vay thay "oi sau m~i 03 thiing ke tLi ngay giai ngan dau tien ho~e khi co thay "oi cac
QUY "inh cua phap luat Viet Nam c6 lien Quan "en liii suat vay, trong trLlong h9'p co thay doi thllai suat vay mai dLl9'e xae dinh bang liii suat
huy ",;,ng ap dung d5i vai khach hang ea nhan, linh lai cuoi ky, ky han 13 thang c9n9 vai bien ",;, 3%/nam.
(ii)
Thue tai chinh 02 ehiec xe Toyota land Cruiser Prado ky vai C6ng ty TNHH Cho thue Tili chinh Quoc te Viet Nam theo H9'P "ong thue tai
chinh so 2016-00063· 001 va 2016-00063-002 ngay 19 thang 5 nam 2016 . Gia tri tai silO thue la gia mua tai san thue va cac lo~i thue lien
Quan. Cong tv tra trLloc cho Cong tv TNHH Cho thue Tili chinh Quoe te Viet Nam s5 tien tLiang "Liang 15% gia tri tai san thue va ky cLlc;te s5
tien tLiong
~~
22
