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CONG TY C6 PHAN BANH KEo Har HA
sAo cAo rAI cuixu oA orloc xrtu ro,(NCho ndm tdi chinh t6t thrtc tai niay : v12t2015
HdN6i, th6ng 03 ndm 2016 .:
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nAo cAo xEr quA HoATDOI{G KrNH DoANH
sAo cAo luU cuurEN TrEN rE
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3:- - :-.- Binh keo Hii Hd ("Cdn-e ty") trlnh bi\ Bdo cdo nar cirng voi Bdo cdo:-:: :. -- r :- -. ,- - :- -,: !.iirtr\ chondmtdi chinhketthuctai nsar il thdng 12 narn 2015
HOI DO\G QT \\ TRI \ \ B{\ GI.{M EOC
Cii:'.--.. - : -- --::: .. Brn Ciarn doc dd diiu hanh Congrl trongndm vaden ngay ldp bdo caoniry go:.
H6i ddng qu:in rri
Ong Bui \linh D--;Ong I ran HonS lh:-rnBd Ngul'6n Thi Kim HoaOng Ngul,€n N'lenh Tu j:r6ng Nguy6n Vi€r Ha
Ban Gi6m tl6c
Ong TrAn H6ng ThannBi Nguy6n Thl Kim Hoa
Chti tichUy vren
Uy vi6nuy vren
Uy vi6n
T6ng Girim diicPh6 T6ng gi6m d5c
TPu(CH NHIIgM CUA BAN GIAM EOC
Ban Gi6m d6c C6ng ty C6 phan b6nh keo Hii Hd c6 tr6ch nhi6m l6p 86o c6o tdi chinh phan iinh m6r c6chrrung thuc vi hqp lli tinh hinh tai chinh cing nhu k6t qud hoat d6ng kinh doanh vd tin} hinh lLru chu,rin riin ricia C6ng ty trong ndm. Trong vi6c lip cec teo ceo tai;hinh nay, nt Ciam diic duoc y€u ciu phdi:
- Tudn tht ChuAn mgc kti to6n Viet Nam, Ch6 dO k6 to6n doanh nghiep vd c6c quy dinh phrip lf c6 li6nquan d6n viCc lip vd hinh bdy b6o cio tdi chinh;
- Lqa chgn c6c chinh srich k6 torin thich hqp vd 6p dgng cric chinh s6ch d6 m6t c6ch nh6t qurin;- Dua ra c6c xdt do6n ve udc tinh mot cech hqp ly vd thfln trpng;- N€u 16 c6c nguy6n tic k6 to6n thich hqp c6 dugc tudn th0 hay khdng, c6 nhirng rip dung sai lQch trgng
y€u cdn tlu-o. c c0ng b6 vd gi6i thich trong b6o c6o tdi chinh hay kh6ng;-. .,(. . ^- Thi6t lqp va 6p dpng ki€m so6t nQi bQ mQt c6ch htu hi6u cho mgc dich lAp vi trinh bdy b6o c6o tdichinh hqp lj nhim h4n ch6 rui ro vd gian l{n; vd
- LQp b6o c6o tAi chinh tr6n co sd ho4t dQng liCn tuc tdr trudng hqp kh6ng thii cho ring C6ng ty se ti6ptuc hoat d6ng kinh doanh.
Ban Gi6m di5c C6ng ty chiu tr6ch nhiQm dim bio ring s5.tt! to6n duo. c ghi ch6p mQt c6ch phir hqp dC phin6nh hq? lf tinh hinh tii chinh cria C6ng ty d b6t ky thdi di6m ndo vd dim bio rdng 86o c6o tdi chinh tu6n rhriciic Chu6n muc k6 to6n ViCt Nam, Ch6 d6 k6 to6n doanh nghiCp vd c6c quy ttinh ph6p ly c6 li6n quan t6i viec16p vd trinh bdy 86o c6o tdi chinh. Ban Gi6m d6c ctng chiu tr6ch nhi6m dim bio an todn cho tdi san cia C6ngty vd thgc hiQn c6c biQn phrip thich hqp d6 ngdn ch4n vd ph6t hi€n c6c hdnh vi gian 16n vd sai pham kh6c.
Ban Gi6m ddc xdc nhan r,ne Cong l) da tuan lhi cdc 1€u c6u neu rren trong vi6c lap Brio crio tai chinh.
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Kinh gii'i: Cic c6 d6ngH6i d6ng q-u6n.tri vi Ban Gi6m tl6cC6ng ty C6 phin Brinh kgo Hii Hir
chLing t6i dd ki6rn to6n Bao c6o tai chinh kdm theo cta c6ng. ty c6 phAn Brinh kgo H6i Hd (goi tit ld..c6ngty"), duoc l6p ngdy 03 thdng 03 ndm 2016, ti trang s6 O+ d6n oang 29, bao gdm B6ng Can a6i t6 toan talngdy 3 1. th6ng 12 ndm 2015, Brio c6o k6t qud ho4t dQng kinh doanh, 86o c6o luu chuycn tidn rc cho nam taichinh kdt rh[c cung ngay va Ban thuyclt minh brio cdo tai chinh.
Trrich nhiQm cta Ban Gidm tl6c
Ban Gi6m d6c C6ng ty ch!u, trrich nhi6m vi vi6c l6p vi lrinh bdy trung thuc va hqp ly/ brio crio tai chinh cuaC6ng t) theo ChuAn muc ki! toan ViCt Nam, Ch6 dQ k6 to6n doantr nghi6p vd cac quy dinh phdp h ;e. l.:-quan d€n vi6c lQp vd trinh bdy b6o c6o tdi chinh vd chiu triich nhi6m vA ki6m so6t n6i b6 md Ban Gid.: Cj - r::din}t ld cin thiet d0 dam b6o cho vi6c lap ve trinh bdy b6o c6o tdi chinh kh6ng c6 sai s6t trons r;u .. i :-: . jj:hodc nhim lin.
Tr6ch nhi6m cta ki6m toin vi6n
Tr6ch nhi6m cta chring t6i ld dua ra 1y' kien vd b6o crio tdi chinh dqa tr€n k6t qud cua cu6c kiim ioir. C:-::.stoi dd ti6n hanh kiem todn theo ciic Chuin muc kidm todn Viet Nam. Cilc chuin muc nar r€u car chuns ioiluan tnu cnuan muc va cac quy ornh vi dao duc nghd nghi€p. lap k6 hoach vd thuc trien cuOi [idm todn di darducrc su dim bio hqp l! vA vi6c li6u biio c6o tdi chinh crla Cdng ty c6 con sai sot trong ydu hay khong.
Cong viec kiem todn bao g6m thuc hien cec lhu tuc nhim thu thap c6c bang chrmg kiem rodn vi cdc s6 lieu vathuy6t minh trcn b6o c6o tdi chinh. C6c tht tuc ki6m torin dugc lua chon dua trCn idt do6n cta ki6m toen vicn,.tbao g6m drinh giri nli ro c6 sai s6t trQng yeu trong b6o c6o tdi chinh do gian 16n ho{c nhAm l[n. K}ri thuc hi€ndinh gi6 c6c rii ro ndy, ki6rn to6n vi6n tld xem xet ki€m sodt n6i bo cria C6ng ty li6n quan tl6n vi6c l6p vi trinhbdy b6o c6o tdi chinh trung thuc, hq? l)i nhim thi€t k6 c5c thri tpc ki6m torin pht hqp lr6i tinh hirh thuc t6, tuy
,lnhjen khong nhdm muc dich dua ra ), kiCn ve hidu qud cria kidm sodt n6i bo cua don vi. C6ng vidc ki€m roiinctng bao g6m drinh gi6 linh thich hq? cria c6c chinh s6ch k6 toiin dur:c 6p dpng vd tinh hoo lj
-cia c6c u6c tinh
k6 to6n crla Ban Gi6m d6c cffng nhu ddnh gi6 vi6c trinh bdy t6ng th€ beo cao tai chinh.. : , .:Ch[nB t6i tin tuong rang cic bing chring ki6nr todn ma chring toi dA thu rhdp duoc lii diy ddr va thich hqp ldm
co sd cho ;y' kiiln ki6m to6n cta chfng t6i.
f ki6n cfra ki6m toin vi6n
Theo :i ki6n cia clrung toi. Bio c6o tdi chinh kdm theo dd phdn anh ftung thuc vd hqp lf, tren c6c khia c4nhtrong y6u, tinh hinh tdi chinh cLha Cdng ty tai ngdy 3l thring 12 nam 2015 ctng ntru i6i qui hoat d6ng kinh
C6ng ty TNHH Kidm to6n An ViQt
anv Tang 12 tda nhd 167 BniThi Xuan. qua- *: re -'i^g Ha N6i
W www anvietcpa.com 1 3r !,6278 2944E anv [email protected] F 18: 1) 6278 2945
doanh vd tinh hinh luu chul'6n tiEn t€ cho nam tai chinh k6t thuc ciing ngdy, phir hqp v6i i6c Chu6n muc k6d6 ka toin doanh nghi€p v2r ciic quy dinh ph6p lli c6 li€n quan t6i vi€c lAp vd trinh bdy
Ne-6 ViQt ThanhKi6m todn vi6ns5 GCN DKTIN kiim ro:r 15S --101 5-055- 1
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BriNG cAN Dor KE ToANTai ngdy 31 thdng 12 nim 2015
Me .ii ft'vctminh
}IAU SO B 01 - DNDott yi tinh; VhrD
01t0U201s3t/12/2015
I.1.
2.
CIII TI E L
A . TAI SAN NGA\ H.{\
Tiin vi cic khoan tuong tluong tiEnI Ien
Cric khoaLn tuong duong ti€n
II. Diu tu tii chinh ngin h3nl. Diu tu n6m giir di5n ngdy d6o han
III Cdc kho6n phii thu ngin hgnl. Phai thu ngin har cua khdch h?rng
2. Ttettvdc cho nguoi b6n ngin han3. Phii thu ngin han kh6c
IV. Hirng tdn kho1. Hang tdn kho2. Du phdng gi6m gi6 hang tdn kho
V. Tiri sin ngin h4n khdc 150
l. Chi phi trd tru6c ngin h4n 151
2. Thu6 cTcT duoc khAu trri 1523. Thui! vd c6c khoan kh6c ph6i thu Nhd nu6c 153
B - TAI SANDAI HAN
I. Cic khoin phii thu dii h4n1. Phii thu ddi han kh6c
II. Tii sen c6 dinht-...-..,l. 1al san co omn nuu nlnn
- Nguy;n gi,i- Gid tri hao ntdn luj kd
l. I ar san co dlnh vo hrnh
- Nguy€n gid- Gid tri hao rudn luj ki)
IV. Tiri sin d6' dang dii h4n1. Chi phi x6y dung co bin dri dang
VI. Tii sin dii hqn kh6c1. Chi phi tr6 tru6c di.i har./ I a1 aan Tfrrre tflrr nh2n ho2n lzr
TONG CQ^*G TAI SA\ 384.295.0s0.126 337.343.986.89s
I00
tl0111
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270.388.93I.605
89.988.297.70269 .988 .297 .7 0220.000.000.000
20.000.000.00020.000.000.000
69.27 4.126.95966.842.425.620
347 .023.3002.084.678.039
88.411.349.77488 .411 .3 49 .7 7 4
2.715.157.170s65.348.428
1.384.854.856764.9s3.886
113.906.118.521
209.446.97 5
209 .446.97 5
56.80I.739.95456.801.739.954
264.917.718.673(208.1 16.008.719)
196.200.000
Q96.200.000)
2.292.614.5132.292.614.513
54.602.317.07954.360.317.O79
242.000.000
227.s46.221.038
50.877.095.36540.877 .095.36510.000.000.000
40.000.000.00040.000.000.000
53.895.265.08550.750.352.81 l
839.156. i Sr
2.i0i.655.rtsc
82.058.t46.1-10
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88.:-i5.i1,05.15.495.071
8 1 .8 63.8 87
109.797.765.857
209.446.97s209.446.97 5
49.422.349.66949.414.571.888
242.824.379.475(193.409.807.587)
7.777 .781196.200.000
(188.422.219)
2.732.s35.t762.732.535.176
57.433.434.037
55.991.434.0371.442.000.000
120
123
130
131
132
136
140
141
149
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222
227228229
240242
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. Th ur'6 tMn s6
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300
NIAU SO B 01 . DNDcm vi tinh: VND
01101/201531t1212015CHI TI EI'
C . NO. PH.{I TR{
I. Ng ngin hqn
1. PhAi tri nguoi bdn ngen han .
2. Nguoi mua ira tien tru6c ngdn han
3. Thu6 vd cric khoan phdi nQp Nhir nu6c
4. Phai tra nguoi lao dong
5. Chi phi phdi trd ngir han
6. Doanh thu chua thqc hi€n ngdn han
7. Phai tre ngan hen khec
8. \ra)' ve nq thuC tdi chinh ngin han
9. Qu! khen thudng, Phirc lqi
II. Ng diLi hgn
1. Phdi trd ddi han kh6c
D -V6N CHO SO HUU
I. ViSn chf s6' hflul. V6n g6p cria chi sd htu
- Cii phi6u phd thdng cd quyin bidu quydt
2. Thqng du v6n c6 PhAn
3. V6n kh6c cria chri sd htu4. Qu! ddu tu Ph6t tri6n
5. Lqi nhuan sau thui5 chua Phan ph6i
- LNST chua phdn phiSi luv kd ddn cuiii
ki trlrdc- LNST chua Phdn Phiii W nqY
T6NG CONG NGUdNV6N
Ngucri l{p
--NSr-t€-. Tht Thanh Binh
310
3ll312313
314315J16
319320322
330
337
400
410
411
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440
14
15
162 .37 I .847 .599
t61 .843 .295.799
9t .408.941.742
1.768.791.682
8.294.608.38636.828.s52.406
8.508.010.299899 .s7 5.7 s7
595.060.788252.500.000
13.287.2s4.739
528.551.800
528.ss 1.800
221.923.202.527
221.923.202.52',1
82.125.000.000
82.125.000.000
22.721 .250.0003.656.202.300
109.890.296.941
3 .s30.4s3.286
3.493.890.849
3 6.562.4 37
121 .978.246.104
127.562.551.90473.319.881.440
720.s26.2987.57s.988.472
25.778.193.3127 .125.940.168
120.909_0924'19.551.7;J252.500.0r,1()
12.189.06i.1-:-
.115.69{.100
1i :.69r.1:,:
209.365. '''40.:91
209.365.740.;9r82.1?5.000.000
82. t 25.000.000
22.721 .250.0003 .6s6 .202 .300
97.119.397 .642
3.7 43.890.849
3.411.858.297
332.032.5s2
16
17
11
t8
384.295.050.126 337.343.986.895
Hd NQi, ngay 03 thdng 03 ndm 2016
B,\O C-iO KIT QUA HOAT DONG KINH DOAh'HChLr nanr tai chinh k6tthLictai ngey 31/1212015
MAUSOB02-DNDon vi t[nh. VND
CHI TIEU
1. Doanh thu b5n hdng Yh cung c6p dlch vg
2. Cric kho6n giam trir doanh thu
3. Doanh thu thuin t tl ben hing vi cung c5p
dlch vg4. Gi6 v6n hing b6n
5. l+i nhuin gQp vd Uan hhng vh cung c4p cllch
YU
6. Doanh thu hoat dQng tai chinh
7. Chi phi tdi chinh- Trong d6: Chi phi ldi vaY
8. Chi phi ban hang
9. Chi phi qudn I doanh nghi6B
10. 14i nhu{n thuin tir hogt tlQng kinh doanh'l 1. Thu nh4p khtic
12. Chi phi kh6c
13. Lgi nhuin khdc14. T6ng tgi nhu$n kii to6n truri'c thui6
15. chi phi thu6 TNDN hiQn hanh
16. Chi phi thu6 TNDN hoan bi17. l,qi nhuin sau thu6 thu nhip doanh nghiQp
18. Lai co bin tr6n c6 Phi6u19. Lai suy giem tr6n c6 Phi6u
Nguli l$p
(18,,i.
- NSry6, Thi Thanh Binh
, Th uv6 tMa s0
mrnn
01
02
10
11
20
21
22
23
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26
30
31
32
40
50
51
52
60
70
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20
20
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Nim 2015 Nim 20I4
790.673.232.792
8.900.700.651
781.772.532.141
641.499.677.953140.272.854.188
780.460.549.907
5.213.518.963775.217.030.944
641.740.131.917133.s06.899.027
3.939.661.088 5.099.601.5-19
t65.907.8:6 1ls.6jj :c:16.362.000 ., -i/-' . .
59.160.q05.173 5l. -Sl. icS.'. i-50.519.769.185 {S flto.5:; r -
34.345.933.092 3 r.77-1.8-16. -5:185.901.3i0 5.0ll.jj-.:-:569.327.500 ).762.916.610
(183.426.170) 2.249.420.562
34.162.s06.922 31.024.267.314
6.s13.862.990 7.7s1.882.816
1.200.000.000 (242.000.000)
26.448.643.932 26.5143a4.498
22
23
24
25
27
29
30
31 3.0603.060
3.037
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Bio cio Lrru cHUyEN TraN rEtTlrn phuutry pl p piatt ri,'p,
Cho nam riii chinh kel thlc ngay 3 i /l2i 20 i5
Mi s6 Nim 2015
]TAU SO B 03 - DNDon vi tinh.. VND
cHt Tlt r
I. LL''L' CHLI E\ TI L\ TT HOAT DONG KINH DOANH1. Lgi nhuin truoc rhu€ 012. Diiiu chinh cho c{c khoan
- Khdu ir:o TSCD r a BDSDT Oz- C6c kloan du ph.ing 03- LAi. li chinh lich rr eii hoi dodi do ddnh eid lai
cec l]lodn n',u. iiin ,e co g6c ngoai t€ 04
Nim 2014
- Lai, 16 tn hoat d6ng diu tu- Chi phi lii val'
3. Lg'i nhuin tri hoat cIQng kinh doanh trur5cthay d6i viin Irru tI6ng- TAng, gidm ciic khoen phei thu- I ang. gram hang ton kho- TEng, giim c6c khoan phai tre
050608
09
10
11
22
23
34.162.506.922
18.133.964.286
(66.973.ss7)
(3.96s.936.669)16.362.O00
48.279.922.982
(r6.2s3.027 .33t)(6.3 53. 103. s44)32.916.827.103
l. 154.023.930(33.400.000)
(6.891.408.2ss)344.6s7.714
(539.313.804)52.625.178.795
(2s.73s.12s.408)
5.209.091
( 10.000.000.000)30.000.000.000
4.264.922.022(r.464.994.29s)
( 12.08s.s44.600)(12.08s.s44.600)
39.074.639.90050.877.095.365
36.562.43789.988.297.702
34.024.267.314
16.201.282.452(688.62s.441)
(220.013 .7 67)
(4.887.386.788)16.3 62.000
44.115.885.710
( i 8.,186. E l -:. s-:9
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(8.,125.855. s70)500.211.246
(45s.820.703)28.s08.744.1s5
(19 .99o .047 .827)
171.143.182
(60.000.000.000)50.000.000.000
5.415.427.236(24.403.477.4O9)
(12.3?7 .64s.750)(12.327.64s.750)
(8.222.379.0O4)
58.999.1s1.817100.322.552
s0.877.095.365
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(Ktr6ng kC hi vay phdi tr4 tnu6 rr\,nN pna nOpl- TEng, gi6m chi phi tre trudc 12
- Tidn Ei vay dd trd 14
- Thu6 thu nhep doanh nghi€p dd n6p 15
- Tidn thu kh6c ttr hoat dQng kinh doanh 16- Ti6n chi kh6c cho ho4t d6ng kinh doanh 17Lrru chuy6n tidn thuin tir ho4t tlQng kinh doanh 20LtIu cHUytN TriN ril no4T oQNG DAU TrJTi€n chi d6 mua s6m, xdy dung TSCDvd c6c tdi san dii han kh6c
2. TiAn thu tir thanh l!, nhuong b6n TSCDvd c5c tdi san ddi han kh6c
3. Ti€n chi cho vay. mua cdc cong cU ng cta doTl vi kh6c4. Ti6n thu h6i cho vay, b6n lq.i c6c c6ng cp no
crla tlon vi kh6c5. Tidn thu l6i cho vay, c6 tfc vd lqi nhudn duorc chia 27
Lrru chuy6n tiiln thuin tt hogt clQng rliu tu 30III. LI-]tI CHUYIiN TIEN T,t, HOAT DQNG TAI CHiI{H1. C6 tfc, lqi nhu4n de tra cho chrl sd hiru 36
Luu chuy6n tiin thuin tir ho3t dQng tii chinh 40Luu chuy6n ti6n thuin trong n5m 50Tidn vi tuong duong ti6n tliu nim 60Anh hu6ng cia thal, ddi ti gia h6i do6i quy d6i ngoai tC 6t-liin vi tuong duong ti6n cu6i nim 70
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THUy.T MINH BAo CAo TiI CHiNH \I,,\L so B 09 - DN
I. DAC DIEM I]OAT DO\C CUA DOANH NCHIEP
Hinh thri'c sd hfr'u v6n
., r. r) Co plrin Binh keo Hai Hi {-Cong ly") hoat dirrg rlrco Cial clrung nhin dang kj kinh doarrlr so
l' : 'uiol.l n3a1 20101/2004: t-rial chung nhan dang kli doanh ngliep.6 OtOt,{q+.1;q rhal doi lan tlru
- ']:ir 01i05/2012 do SdK6 hoach vdDau tuThdnh pho HdN6i cdp.
\ r:: diiu le cia C6ng ty ld 82.125.000.000 VND tu'ong ring v6i 8.2i2.500 c6 phin, mQnh gi6 rn6i c6:iln l: 10.000 \tlD, trong d6, v6n Nhd nu6c,(T6ng cong. ty Thu6c.l6 ViCl Nam ndm gi[) ld:'l.SS-1.-10.000 \rND (tuong Lling v6i 4.188.375 c6 ph6n), chi6m 51%; v6n cta c6c c6 tl6ng kh6c ldJ0.:-11.150.000 VI.JD (tuong lng v6t 4.024.125 cO ph6n), chi0m 49%.
T6ng s6 nhdn vi€n clla C6ng ty tai ng iry 31/12/2015 ld 1.306 ngudi (tai 3l/12.2014ld I .297 ngudi).
Nginh nghi kinh doanh vi hoet dQng chinh
. S6n xudt vd kinh doanh ciic lo4i thgc ph6m, d6 uiing nhu b6nh, keo, dudng, sta- ci phi. J. ui-:i , ,. ,kiong con. nuoc k hoang...:
. Bdn bu6n m61 m6c. rhi6t bi va phu tung miiy khiic:
. D6u tu xdy dr.ng, cho thuc ven phdng, nhd d, trung tAm thuong mai.
Chu k! s6n xu6t, kinh doanh thdng thudng
Chu k! san xu6t, kinh doanh th6ng thudng cira COng ty duoc thqc hi€n lrong thoi gian kh6ng qud 12
th6ng.
Ciu trric C6ng ty
Tru sd chinh cia C6ng ty dat tai s5 25 - 27 duimg Truong Einh, phuong Truong Einh, qu6n Hai BdTflmg, thdnh ph6 Hd Ndi. C6c don vi tryc thuoc Cong ty bao gdm:
TGn tlon vi Dla chi Ho4t tlQng kinh doanh chinh
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keo HdiHa 3ilirffi' thinh ph6 H6
ahr nhanh ua -\ang - Lons rr S0 134 duong Phan Thanh') -';"-'.-'- quan Thanh Kh6, thdnh Ph6n ph6i fl .plet-:i:-96'e- Co phin B"rl :'ec Hii Hir
pn6 oa Nang t\ Co phan Bdnh keo H:ii Ha
A Cic alo'n vi hqch toin chung (x6c tllnh k5t qui kinh doanh cirng Vin phdng Cdng ty)
1 Nhd mey B6nh kgo Hii Hd , L4c Long Qudn' phudng Tien c6t' thdnl pho viet Tri' TinliPht Thq
2 Nhd m6y B6nh keo Hii Hd 256 3, duong Thanh Binh, phuong H4 Long, thdnh ph6 NamEinh, Tinh Nam Dinl.
B.: Tai chinh ban hdnh. ::.o:s tu ndv c6 hi6u::: cho cdc quy dinh
::. : -t Ll j /2006 va
Khe ni ng so siinh
CONG T\' ( () P}I.\\ B \\I] KEO I{AI IIA
Lrr-{l_r---1_r-{1_r-{1_rL{
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TI-IUYET }II\H B{O C {O TiI CHiNH \TAU SO B 09 - DNCdc lhul,it nu:i: i:.:. : ": - r :.:.: ;:r, tt .|th yi.,itt du'o. Jo, dong that |o1 bAa ctto tii ch;j i t;n thro
Thong tir so l-l-: l, 'le TT-ts1'C ngdy 31112/2009 crla 86 Tdi chinh. l'heo do- rnot s6 s6 lieu dau namtrin Banr e.rn J,',t r< 1.3n lli nsa) Jl/12.2015 \d 860 cdo ket qua kirrlt doanlr cho narn lai cl)inh kerlhucnga\ jl Il lrrll.ld duo-c phart loai lai dd co thc so sanh durrc voi ,o I ie u r uong urg tren Bdocdotii chinh cho nar'r t:ri chinh k6i thLic ngdy 31/1212015.
2. KV KE ToAN, DoN vI TItN TE SO DUNG TRONG KE TOAN
Ky k6 tozin ndm bir diu ru nga) 0l rhdng 0l v?r k6r lh[rc vao nga) ] I thang l2 nam duong lich.
Don vi ti6n 16 su dung trong k6 roan: D6ng Viel Nam (VND).
3. CHUAN Mr-r. c vA cHt E0 xri roAN Ap punc
Bao cao tai chinh duoc lrinh bay bang Dong ViQt Nam (\rND). duoc ldp dua tren cdc nguldn ric keto6n phr) hqp v6i quy dinh cta chii d6 ki: to6n doanh nghiQp duoc ban hdnh tai ih6ng ru s620O12O141TT-BTC neity 2211212014 cta 86 Tdi chinh, chunn mqc kii toiin Vi6t Nam vd ciic qu1 dinhphap li c6 li6n quan tl6n viQc l4p vd trinh bdy b6o c6o tdi chinh.
4. T6M TAT CAC CHiNH sAcu Tf oAN CHtI Y6U
Sau ddy ld c6c chinh sAch k6 toen cht yiiu tluoc C6ng ty 6p dr,rng trong vi6c l6p brio cao tiri ch:nl:
Co sd l$p brio c6o tii chinh
86o c6o tdi chinh dugc lip tr6n co sd k6 to6n d6n tfch (trir m6t s6 th6ng tin li€n quan diin luu chul'dnti6n tQ), theo nguy6n tdc gi6 g6c, dua tr6n gii thi6t hoat d6ng li6n tuc.
86o c6o tdi chinh t6ng hgp cria C6ng ty dugc lap t€n co sd cdng b6o c6o tai chinh crla Vin phdngC6ng ty vA b6o cao tai chinh cia ciic Chi nh6nh c6 t6 chfc hach to6n k6 torin, ldp b6o c6o tii chinh saukhi bi tru sd du cec khodn cdng ng n6i b6, doanh thu vd chi phi vd cric khoan didu chuy6n ndi b6.
I-f6,c tinh k6 to6n
Vi€c 16p b6o c6o tei chinh tuen thri c6c Chu6n mqc kii toan Vigt Nam, Chti d6 k6 toan doanh nghi6p vdc5c quy dinh ph6p l! c6 li€n quan tliin viQc lip vd trinh bdy b6o c6o tdi chinh yCu cAu San ciam d6cph6i c6 nhiing u6c tinh vd gi6 dinh anh huong diin s6 1i6u biio ciio vd cong no, tii sdn vd vifc trinh baycdc kioin c6ng ng va tdi san tidm rang tai ngay lap b6o ciio tdi chinh cilng nhu cric s6 1i6u bdo ciio vddoanh thu vi chi phi lrong su5t nam tdi chinh. M4c dir c6c u6c tinh kii toen duoc ldp bing t6t ci su hiiiubi6t cta Ban Gi6m d6c, s6 thlrc t6 ph6t sinh c6 th6 kh6c v6i c6c u6c tinh, gii ilinh dpt ra.
i -t.Lnuyen oor ngo+l t9
Nguy6n t6c chuy6n d6i ngoai tC du-o. c thUc hign theo quy dinh cua chuin muc ke todLn ViCt Nam (VAS)s6 10 - Anh hue'ng c0a vi€c rhay d6i ti gi6 h5i doai va Ch6 d6 ke toan doanl nghi€p hi6n hanh.
Trong ndm, ciic nghiCp vu kinh tii phrit sinh bing ngo4i tQ dugc chuy6n ddi sang \A{D theo tj gi6 giaodich thfrc te tai ngdl ph:it sinh hodc t! giri ghi s6 k6 to6n. Ch6nh l€ch t1i gi6 phrit sinh dugc ph6n 6nh vdodoanh thu hoat d6ng tdi chinh (n6u l5i) vd chi phi tdi chinh (n6u 161. Ciic kho6n muc tidn t€ c6 gdc ngoait9 duo. c danh gid lai theo tj gi6 giao dich thuc ti! tai ngdy k6t thic kj k6 todn nam. Ch6nh l6ch rj, gi6 dod6nh gid lai duo-c phin rinh vdo ch6nh l6ch t! gi6 h6i d-oAi va so du duoc ket chuven sang doanh thuhoai d6ng 1ai chinh (niu ldi) hoic chi phi tdi chinh (nt5u 16) tai ngal' k6t rhuc L1 ke rodn nam.
C6ng cu taichinh
Ghi n hdn ban diu
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THUYET N'IINH BiO CAO T\I CHiNH MAU so B 09. DNCdc thry'& ninh nit Lt t,: : ' :; .;: ',:, ti:inh t'i cin tiu'o. Ja. Jing rtit fit bio ctlo ritt chinh klnt theo
Titi siin tii chht h
Tai ngdy ghi nhin ban diu. tai san.Ai chinh duo-c ghi nhan theo gia goc cong cac chi phi giao dich c6li€n quan truc liep den vi€c mua sam tai san tdi chinh d6. Tai san tei cl.rinh cta C6ng ty bao gdp ti6nm[t, ti€n grii.ngan han. c6c khodn phai thu kh6ch hdng vd c6c khodn phdi thu khric, c6ng cu tdi chinh didugc ni€m yCt va chua niem )et.
Cdng nq fii cltitrh
Tai ngdy ghi nh{n ban dAu, c6ng no tdi chinh du-o. c ghi nhin theo gi5 g5c trir di ciic chi phi giao dich c61i6n quan truc tiiip d6n vi6c phrit hdnh c6ng ng tei chinh d6. C6ng no tdi chinh cta COng ty bao g6m crickho6n phii tri ngudi ban vd ph6i trd khiic, c6c khoin ng vd c6c kho6n vay, chi phi phni trd.
Ecinh giti tgi sttu !6n ghi nhQn ban iliu
Hidn tai. chua c6 qu) dinh vC diinh giii lqi c6ng cu tiii chinh sau ghi nhan ban diu.
Tidn vi crlc khorin tu<rng tluong tidn
Tien vi ciic kioan tuong duong tiin bao g6m tiin mar rai quy. cdc k hodn riin gLri kno-g kr h::.. ::-kho6n diu tu ng6n han, c6 klra neng thanh khoan cao, dA dang chuy6n d6i thdnh tiin rd jr n:i r., i:::quan d6n vi6c bi6n dQng gi6 tri.
Diu tu n6m gifr tl6n ngiry tl6o hqn
Phdn rinh c6c khoan ddu tumd C6ng ty c6 f tlinh vd khi ndng n6m gift d6n ngdy d6o han c6 k] han cdnlai kh6ng qui 12 th6ng (ng6n han) vA trCn 12 thring (ddi han) k6 tt thdi di6m b6o c6o (ngodi cAc khoa,nchimg kho6n kinh doanh), bao giim: c6c khoan t,:n grii ng6n hang c6 Ic! h4n (bao gdm ca cec loai tinphiilu, k! phii5u), tr6i phi6u, thucrng phiilu, c6 phi6u uu tlSi b6n phet hanh b6t bu6c phii mua tai tai m6tthdi di6m nhAt dinh trong tucrng lai, c6c lo4i chimg kho6n no kh6c vir c6c khoan diu tu n6m giir tl6nngey deo hAn kh6c.
Cric kho6n dAu tu nim giir d6n ngay drlo han duoc ghi nhdn ban tlAu theo giri giic, bao gdm girl mua vicdc chi phi lidn quan d6n giao dich mua cdc khodn tldu tu nhu chi phi m6i gioi. giao dich. tu rin. thu,i,lQ phi vi phi ngdn hdng.... Sau ghi nhin ban diu, ciic khoin dAu tu ndy duoc ghi nhdn theo gi5 tri c6 th6tnu nor.
LAi tidn grli ph6t sinh sau ngdy,mua c6c,khoin diu tu n6m giir d6n ngay dzlo han, ldi khi thanh li,nhucr.,ng b6n c6c kho6n d6u tu ndm giir d6n ngdy drio hqn duoc ghi nh{n vio doanh thu hoat d0ng tdichinh. Lii duoc hudng trudc khi C6ng ty n6m giir duoc ghi giim trir vdo gi5 giic tai thdi di6m mua.
C6ng ty c6n cLi k! hqn cdn lai k6 tn thoi di6m bdo c6o crla cd.c khodn dAu tu nim git diin ngdy tt6o handd phdn lo4i ld ddi h4n ho4c ngdn h4n.
Khi c6 cdc bing chLmg ch6c chin cho th6y mQt phAn hodc toan b6 khoan ddu tu c6 th6 kh6ng thu hdiduo-c vd s6 t6n thit duoc xdc dinh m6t c6ch d6ng tin cQy thi t6n thit duoc ghi nh6n vao chi phi tdi chinhtrong nam vd giam.trir truc tiiip vdo gi6 tri diu tu. Du phdng d6i voi cric Lhoan dau tu n6m gi[i d6n ngdyd6o han co bin chir tuong tu ciic khoin phai thu kh6 c6 khi nang thu hoi dur:c trich Jdp tuong tu phiithu kh6 ddi th3o thu\ .r minl'r "Czic khoin phii thu vd du phdng no phai thu kn6 ddi".
Cic khoin phii thu \ i du phdng ng'phii thu kh6 tldi
Ciic kho:::::-.::trr^no .!:i "^
loai cil i.-: -:
-j r 1\co ddi chi ti6t theo k;i han g6c. ki han con lri rai rlroi didm bdo cdo, d6i:,:'..r:r ri phai thu va cdc ydu to kh6c theo nhu cdu qu:-n i1' cua C6ng t1,. Vi6c phAn::.: 1i phii thu khiich hdng, phii thu nQi bQ. phii th: l:.i; iuoc thuc hiCn theo
l0
CONG T}' CO PII \\ B{\tI KEO HAI IiA
LrL:*r-{1_rLaLr.{LErlll_r-{L.r]=-al
1_L-{.
L.f-(L]-(1_rr-{L-E{1_t-{L_r--{Ll-at_L.aL-l--{L-.-{Lr-{t_---at-L-{Lr--{LrrL-{LE{
L-EI
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TIIUYT]T \I I\H B \O ( \O T\I CHINII MAI] SO B {)9 - DN,: thinh t,it ct)n thLoc tloc din:t thdi vii bio t:io rrr: chini kin r|rco
Phai thu.u.l i,hicI hirr gonr cdc khoan phai thu rnang tinh thuong mai phat sinh tU giao dich c6 tinhchat mua-bin. 531r gsin ci cic khoAn ph6i thu ve tien b6n hdng xudt kh6u iy thac cho don vi khiic;
Phai thu noi h. .,orr t.- Lhoan phai llru giila don vi ciip tren ra don vi cip duoi truc thuoc lhong co
tu cdch phdp nhan hach lodn phu thuoc;
Phii thu kh6c g6m cdc khodn phej thu kh6ng c6 tinh"thuorg mai, khong 1i6n quan den giao dich mua -biin, bao 96rr: Phdi thu v€ ldi cho vay, Idi ti6n gti; c6 tric vd loi nhudn duo. c chia; c6c khodn dd chi h6;cdc khoan bEn nh6n u1 rhdc sudr khdu phdi thu ho cho b6n giao uy thiic: phai rhu ve tiin phar. bilithudng; cac khoan tam fng; cim c6. ki cuoc, k)i quy. cho muon tdi san...
Cong ty can cri ki han cdn lai tai rhdi di6m bdo cdo cua cdc kllodn phuii thu dA phSn Ioqi la diii han hoicng6n han.
Cac khoan phai thu duqc ghi nhan kh6ng vuot qud giii rri co lh6 thu hdi. DU phong phdi thu kho doi
dugc trich lip cho nhlrng khoin phii thu dd qu6 han thanh toiin. tir tr€n siiu theng trd l6n. hodc cdc khoinphai thu ma ngudi ng kh6 c6 kha.nAng thanh to6n do bi giii th6, phti sin hay cAc kh6 khan tuong.tu Dl:-hqp vdi quy dinh tai Th6ng tu s6 22812009f1T-B'lC ngdy 07 /12/2009 ctia BQ Tdi chinh va Ch6 i.r i:toAn doanh nghiep hi6n hinh.
Hhng tiin kho
Hang t6n kho dugc x6c dinh tr6n co sd giri th6p hon giiia gi6 g6c vi gi6 tri thuin cd thd thuc hiin duoc.Gi6 g5c hang tdn kho bao g6m chi phi mua, chi phi chiS biiin vn cic chi phi lien quan truc tiCp khdc ph6t
sinh di! c6 du. c hang t6n kho d <lia dii5m vd tr?ng th6i hiQn t4i. Gi6 g6c cr)a hang tdn klo duoc xdc dinhtheo phucrng ph6p binli qudn gia quy6n. Gi6 tri thuin c5 th6 thqc hi6n duoc dugc xac dinh bing giriL brln
udc tinh trir c6c chi phi dd hoan thdnh, chi phi ti6p thi, b6n hang vd phdn ph6i ph6t sinh. Hing t6n khoduoc hach to6n theo phuong ph6p k6 khai thudng xuyen.
Du phdng giim gi6 hdng tdn kho dugc trich lAp theo c6c quy <l!nh k6 toen hien henh. Theo d6. C6ng tyduoc phdp trich l{p dq phdng giim gi6 hdng tdn kho, h6ng, k6m phAm ch6t trong truong hqp gi6 trithrrc t6 cria hang tdn kho cao hon gid tri thuin c6 th6 thuc hidn duoc t4i thoi di6m k6t thtic ky ki! torin.
Tii sin c6 dlnh hfru hinh vi kh6u hao
Tdi sin c5 dinh hlru hinh duoc trinh bdy theo nguyen gi6 tru gi6 tri hao mdn lny k6. Nguyen gi6 tdi sin\ -,c6 dinh h0u hinh bao gdm gid mua v2r todn bQ cdc chi phi khdc li€n quan truc tidp den vi€c dua tai sdn
vdo tqng thfi sin sdng su dpng. Nguyen gi6 tdi sdn c6 dinh hfiu,hinh do tu lam, tu x6y dLmg bao gdm
chi phi x6y dgng, chi phi s6n xu6t thuc t€ phrit sinh cQng chi phi ldp dpt vd ch4y thri.
Khdu hao tdi sdn c5 dinh duo-c tinh theo phuong phrip duong thing dr,ra tr6n thdi gian sri dpng udc tinlicia tdi san phir hQp vdi khung khSu hao quy dinh t4i Th6ng tu s6 45l2o13/TT-BTC ngiy 251412013 ctn86 Tdi chinh; ri€ng m6t s6 tdisin c6 dinh.thuQc nh6m rniiy m6c, thi6t bi vi nh6m phuong tiQn vQn tAi
duo-c tinh theo phuong phiip s6 du giAm d6n c6 di6u chinh. Thdi gian kl6u hao cu th6 cira c6c lo4i tdisan co dlnn nnu sau:
Nhd cua ydt kien trucMdv m6c thiet biPhuong tiin \ en lai. ruven dan
Thi€t bi quin lj
05 -2503-0805-1003-07
11
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{' I] \ICHI\H:. .: t,t crin duot.doc tling rhdi t6i bcio criu t.t:;i;:.:.:
\l..it so B 09 _ DN1.,'],.,:.I
Tii san ci, dinh \,-. hinh r:r khiu hao
Tnr '- '" ' --:' . i:rnrr \ir rlrco ngulen gia rru gia rri hJo nron r,ri ke. irrc hierr gid rri cacchuon-i ir:,: ::::' :-.::: ..; qL:in.li.r.a ke torin-. Cac Jhuo-ng-trinh pf,a, *",n'J":oi i,;;'ilafil **phuone ph:: .:::,: ::.:.t::i.rng thoi gian 03 ndm.
Chi phi ril drng co brin do dang
c6c tai san dane ironr qud rrinh x61'dung phuc vu muc dich sin xu6t, cho thue, quan tri hoac cho bat kvmqc.dich nao khdc duoc ghi nh4n theo gi6 gi5c. chi phi niy bao gorn cilc .rri pt r'.a, ,niai JJ;i;; ffi;,tdi sin.bao.g6m chi.phi x61'lip, thi6t_bi, chi phi kh6c vd ciri philai vay co lidn quan phu horr roi "t
int:Il I:tirl ..y,
!".,S.,r.: viec^rinh kh6u hao c[ra c6c rai san nav duoc dp jud;t;;;;r',oi"a",u;san khac. bal dau lu khi rai sdn o vao trang thdi sdn sang sri dung.
Chi phi tri trudc dii han
chi phi trd trudc bao gom cdc chi phirhuc.t€ dd phiir sinh nhLrng co ri€n quan d6n ker qua hoar dcn= ::-xu6t.kinh doanh cua nhieu kj kii lorin. chi phi ria rruoc ddi hai'bao gom chi phi rre rruoc ri;n rr.L: r.:tai khu c6ng nghidp Tan Tao vi k}u Cong nghiep VSIp - B6c Ninh. chi phi rhu€ klro. thui .u, h-1. .. _cdc khoin chi phi tri tru6c ddi han kh6c.
chi phf tri trudc ti6n thu€ ddt duo. c ph6n b6 ddn vao k6t qui kinh doanh theo thoi gian cu3 h9; Ja:jthu6, bao gdm:
' r]An rhuc 2.565 m' d6t t4i Khu c6ng nghiap T6n Tao vdi dcm gie rhuc r.42s.4?o vNDim:. thoigian thu€ ra 45 ndm ke rir ndm 2.005. rheo Hoo d-dng rrue o"dt J :osal6-rl;,x;0s ",t0/o5t2oo5 rluoc k! vdi cong ry Cd phin Khu care reiiip ij;N.
Jv7'r rr']-r Lr'lr\u-u) ngav
' Tidnthu648.705m2d6ttai 5hrg6lqigli:pvSIpB6cNinhvoi dongi6thu6 Iit62lJSD/m2,
thdi gian rhu6 rd 47 ndm k6 tir ngay unz/2010 theo Hqp d6ng thre adtii oi+e)o ilisZioin"ngdv 14/12/2010 duoc kj vdi c6ng ty TNHH vslp Bic Ninh.'Ta.g ,a ,i*ir,re ia,-cJ*i, oatr6 tru6c cho c6ng ty rNHH vsrp Bic Ninh dt5n thdi di6m3vt2adl5 ra si.iss.qd.i#"dlru.
c6c kho6n chi phi ddi han khiic bao gdm_ cdng cu, dung cu vd cdc chi phi kh6c duo. c coi ld c6 khi n6ng
:::,:llri]:n,l1n"l:Jl:l.g ruone lai cho cong ry v6i ti,oi r,un tu m6r nrm rrd tcn. cric chi phi nayouoc von hoa duor hinh lhric c6c khodn.rra rru<ic ddi han va duoc phin bd vdo k6r qud hoat d6ng kinhdoanh, su dung phuong phrip duong thang trong trong vdng 0i nim theo c6c quy dinh ta i"ai -rrie"
henh.
Chi phi phii trii
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(ar Doanh ihu Ju;.- rdc dinh tuong ddi chic chin;(b) C6 Hra ning thu duoc loi ich Linh t6 tir giao dich cung cdp dich vu d6;(c) Xiic dinh duoc phan c6ng viec dd hodn thdnh tai ngdy cria bang ciin d6i ke torin; vd(di Xdc dinh duoc chi phi phdt sinh cho giao dich vd chi phi de hodn thanh giao dich cune cap diih
vu do.
Lai tien gui duoc ghi nhdn lren co so don tich. dugc xec dinh lren so du cac rai kioan li;n :ri \i .:su6t 6p dung.
Chi phi tli vay
Chi phi di vay bao gaim l6i tidn vay vd c6c chi phi kh6c ph6t sinh li6n quan truc ti6p din cdc kl.loan \ a)cta C6ng ty. Chi phi di vay duoc ghi nhdn vdo k6t qu6 kinh doanh tong k! khi phiit sinh tru khi duocv5n ho6 theo quy dinh cria Chuin muc kC to6n Vi6t Nam va Ch6 dO k6 todn doanh nghi(p hien hanh.
Chi phi di vay li6n quan tryc tiiip d6n viQc mua s6m, x6y dqng diii hinh thanh m6t tei san cu th6 duocv6n h6a hinh thdnh nguy6n gi6 cria tdi sin d6. Vi6c v6n h6a chi phi di vay sd duoc t4m ngring trong thdigian qu6 trinh diu tu. sdn xuit tiri sdn dd dang bi gi6n doan. trt khi su giiin doqn do la c6n thiCt. Viecv5n h6a chi phi di vay sE ch6m dut khi c6c ho?t dQng chi y6u vn cin thi6t cho viQc chuAn bi dua tdi san
dd dang vao trang th6i sri dpng hodc b6n dd hoin thanh.
Thui4
thu6 thu nhdp doanh nghiep thd hicn 16ng giii rri cua s6 rnue pnai lrd hien iai va s6 thu6 hoan lai. 56thui5 hiqn t4i phAi trd du<rc tinh dga tr€n thu nh6p chiu thui5 trong ndm. Thu nhap chiu thuit khric vdi loinhu6n thuAn dugc trinh bey tren b6o crio k6t qud hoqt dong kinh doanh vi thu nhap chiu thuii kh6ng baogorn cdc khoin thu nhap hay chi phi tinh thu6 ho4c duoc kh6u tru trong c6c nam khec (bao gom ca I6mang sang. n6u co; va ngo?ri ra kh6ng bao gdm ciic chi ti6u kh6ng chiu thud hoac kh6ng tluoc khdu tru.
Thuti thu nh{p hoin lai ducvc tinh tr0n c6c khoin chdnh l6ch giiia gi6 tri ghi sd vd co so tinh thu6 thunh{p cta ciic kioin muc tdi s6n,hodc cdng ng tr6n b6o ciio tdi chinh vd. du<rc ghi nh6n theo phuongph5p b6ng can O6i ke toiin. Thu6 thu nhap hoan lai phii tri phdi duo-c ghi nhdn cho t6t ca cAc khoanch6nh lQch tan thdi cdn tdi sin thuii thu nh{p hodn lai chi dugc ghi n}dn kni chac chin co du 1oi nhuAntinh thu6 trong tuong lai dt! kh6u trii cric khoin ch6nh lQch tam thdi.
t hu6 thu nlrd; hoen l"r' duoc \dc dinh lheo rhu€ sudt du tinh se dp dnns cho nam tai sdn duoc thu hoihay ng phii tre duo-c lhanh todn. Thu6 thu nhAp hoan lai duoc ghi nh6n vdo F6o c6o k6t qu6 hoat ddngkinh doanh vi chi ghi vao r'6n cht sd htiu khi khoin thu6 d6 c6 li6n quan d6n ciic kho6n mpc dugc ghithing vdo r'6n chu so hi'u.
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TI]iN VA CAC KHoAN TTIONG DIIONG TITN
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546 .521 .7 41 57 5 .939 .308
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17. PHAITRiffiAC3u12t2015
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59s.060.78843.846.135
3.877 .s34450.000.000
15.671.37s81.665.744
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Chi tiir r,in g..rp cua chu sri hiu
3lt12t20ts 0U01t2015VND
Von geip cua T::g C.ing t\ Thu6c ld \4.4t NamVon gop L-ua i3i it-,ltil1.! [haC
cOnc
Vt5n diu tu crla cht sd hiru- V6n g6p tliiu nEm
- V5n g6p tAng trong nAm
- ViSn g6p giim trong n6m- Viin g6p cuiii nimC6 t[c, lqi nhu{n tti chia- Trich qu! quy dau tu ph6t tri6n- uhla co tuc- Khen thudng tt lqi nhu{n nam tru6c- Trich khen thudng phtc lqi tir lgi nhuin ndm nay
Lo phleu
Si5 tuqng c6 phi6u deng kj ph6t hdnh
56 luqng c6 phi6u dd brin ra c6ng chring- LO pnrcu pno tnong- C5 phi6u uu tldi (loai tlu. c phin lo4i ld viSn chi sd hau)56 lugng c5 phi6u duo. c mua l4i56 lugng c6 phiiiu ttang luu hanh
^i. ,,t- Lo pnreu pno mong- C6 phi6u uu dai
* M€nh gid cii phidu dang lru hdnh:
cAc KHoAN MUC Nco,ir BANG cAN EOI KE rolN
41.883.750.000 41.883.750.00040.241.2s0.000 40.241.2s0.000
82.12s.000.000 82.12s.000.000
Mm 2014VNID
82.125.000.000
82.125.000.00;26.161.06t.91612.519.592.72t12.3 18.750.000
1.325.719.22s
0U0u2015
8.212.5008.212.5008.212.500_
8.212.5008.212.500_
10.000
0|0|2015USD
l5 1 .21 5,06
637.909,01 rs1.21s,06
Cic giao dich v6 r'iin Yai cic chri sO hiru vi phin phiii c6 tr?c, chia lqi nhuin
Mm 2015VND
82.12s.000.000
82.125.000.00026.662.081.49512.770.899.29912.318.750.000
2s0.000.0001.322.432.196
3ut2t20t5
8.212.5008.212.5008.212.500
8.212.s008.212.500-
10.000
3ur2t20t5
Ngoai t€ cfc loai - USD
C0ng
USD
637.909,01
J
ai
Is
19.
21
CONG T\' CO PH-i\ Bi\H KEO HAI HA
THUYIOT Mr\H BAO CiO Til CHiNH .\lAU SO 809 - DN
Cdc thuyit ntinh n,i i:.::. r':-:'-::.,Prhinhvitcindtrctcdocdingthi)i*iibdocdotdi chinhk'ntth?o
20. DOANH THL B.i\ Hi\G YA CUNG CAP DICH VU
Ndm 2015 Nim 2014
Doanh thu bin hhng YA cung cap dlch vq
Doanh thu brin hing
c6ng
C:ic khoin giem trir doanh thuctritit ttrAu thuong m4i
IDne ban bi tri lai
C0ng
Doanh thu rhuAn vd brin hirng vir cung c6p dlch vg
Doanh thu ban hdng
c0ng
GI,,(V6N HANG BAN
790.673.232.792 780.460.549.907
VND
790.673.232.792
VND
780.460.549.907
2.432.445.3976.468.255.254
1 .4s7 .7224073_7ss.796.556
2t.
Gi6 v6n hang b6r
cQ"g
22. DOANIITHUHO4TDONGTAI CHiNII
- -. .lLal trcn gurI-6i ch6nh lQch tj gi6 do tl6nh gi6 lai
Ch6nh lQch $ gi6 Ph6t sinh
Doanh thu hoat dong tii chinh kh6c
c0"g
23. CHI PHi TAI CHiNE
Iii ti6n vayChi6t kh6u thanh toan
t6 chCnh lQch fi gi6 Ph6t sinh
c0ng
8.900.700.651 5.213.518.963
781.772.532.141 775.247.030.914
781.772.532.141 77 5.247.030.911
N[m 2015 Nim 2014
Vt{D VND
64r.499.677.953 641.740.131.917
641-499.677.953 641,740.131.917
Nim 2015 Nnm 2014VT|ID
3.07s.227.57866.973.s57
797 .459.953
\.ND
4.716.243 .606220.0r3.767t59.s43.176
3.802.000
3.939.661.088 s.099.602.549
Nnm 2015 NIm 2014
VI{D
16.362.00074.316.8867 5.228.940
\TND
16.362.00061.722.74961.558.546
22
165.907.826 139.643.295
h
EH
FL*
F
FL-*tr-IluFl_truL-l-aluL.
F
CONG T\ CO PH \\ B \\II I\Eo HAI I]A
THUyIT ]II\H B{() c rcl t.rt crrilu }lil So 809 - DNCcic tht4.-it ntinit':-:. .. ': . : ' ..nlt yt rart Juoi J,t, rl.tttg rhot toi bao t.ao tii chit:i; \:,t: ii:;,t
21. CHT PHi Bi\ I{i\(;
Nim 20I5 Nim 20lzlVND
5.204.263.79914.098.231.982
936.285.87628.167.632.7601o.754.490.7s6
59.160.905.173 57 -782.168.027
Ndm 2015 NAm 2 01{
Chi phi ngul6n liiu- r dt lieu
Chi phi nhdn vi6n
Chr phi khau hao tar san co drnh
Chi phi djch vu mua ngoaiChi phi bing tiAn kh6c
COrg
CHI PHi QUAN L{'OOAXU NGHIEP
Chi phi nguy6n [eu, vat [6uChi phi nhdn vi6n quan ljChi phi khAu hao tai san cii dinhThuti, phi vd lP ph(Hodn nhAp du phdng phai thu kh6 .ldiChi phi dlch vg mua ngoiiChi phi b6ng tidn kh6c
C0ng
CHI PHi SAN XUAT xTNu ooaNH THEo YEU TO
Chi phi nguyCn liQu, v{t liQu
Chi phi nhdn c6ngChi phi khAu hao tii san c6 dinhChi phi dich vp mua ngodiChi phi kh6c bang tidn
c0ns
THU NHAP KH..(C
Thu thanh ly tdi sin c6 dinhThu lu ban vet tu. phd [6u. khac
c0ng
s0.539.769.18s 48.909.843.s02
NIm 2015 Nhm 2014
VND
4.457.464.45712.500.538.446
524.065.91229.190.'t90.4s21 1. 109.908.760
Vi.lD
573 .7 60.943?7 .s00 .63 1 .0624.120.354.6564.934.028.058
10.582.471.5372.87 8.522.929
\\D637.750.863
33.420.9',78.178739.459.89-1
7.697.946.067(688.62s. s 84)
r0.437 .280.1261.665.053.958
26.
YND
568.671.358.417124.29 s .7 52.226
18.133.964.28639.7 19.816.40423 .113 .80s.287
VI{D
s42.420.722.495113.822.817 .355
16.201 .282.4s216.863.521 .86356.376.431.500
l
i
",1
773.934.696.620 7 45.6a4.77 5.665
Ndm 2015 Nim 2014\tlD
171.143.1824.841.193.990
VI.,ID
5.209.091380.692.239
23
385.901.330 s.012.337.172
cO\cr'\ (t,['ll\\ ts \\II KI1O HAI I-IA
THL\ EI \II\H 6\IItCic i i::, .: ":
28. cHl PHi Ktl \(
\i ) T \t cuiliH \l'it so B09 - D\':.;,':tthlit titt t|*Qc doc d;ng lhoiyoi hdo citct tit :i;:': : '-i '::':':
Nim 20I5 Nim 2014
\TND
569.327 .500
VND
2.762.916.610Chi phi b'ar: r:: ::. P::i li-:u. kh6c
c0ng
29. CHI PHi THL E THL \H,IP DOANH NGHI4,P HIEN HANH
I-gi nhuin tru6c th u6
Oii,u chintr cho thu nhip tru6c thu5
Trir: Thu nh6p kh6ng chiu thuii
Lqi nhu4n chua thrc hi(n ndm tnrdc dA thltc hie.n ki ndy
Ldi chanh l€ch rj' gid chua thqc hiQrt
CQng: Chi phi kh6ng tluop trir cho mr;c dich tinh thuC
ChAnh l\ch 4m thdi Yi chi PhiChi phi kh6ng hq7 lt', hqP lQ
Thu nhip chlu thu6
Thu6 su6t hi€n hanh
chi phi Thui6 TNDN hiQn hinh
30. CHI PIIi THU]' THU NHAP DOANH NGHIEP HOAN LAI
- Chi phi thu6 thu nh4p doanh nghiip hodn lai phdt sinh
tir viic hodn nh4p tdi sdn thu6 thu nhip hodn Iai
T5ng chi phi thu6 TNDN honn lli
I,AI CO BAN TB$N CO PHIf,U
Loi nhuAn k6 to6n sau thu6 thu nhdp doanh nghiQp
ili .rnran ph6n b5 cho c6 d6ng so hilu c6 phi6u ph6 thong
Trir: 56 trich qu! khen thudng, phirc lgi
Trii: 56 khen thudng tt lgi nhudn nim 2014
C6 phi6u ptd thong dang luu hdnh binh quin trong kiLei co ban tr6n c6 Phi6u
s69.327.500 2-762.916.610
Nnm 2015 Nim 2014
\TND
34.162.506.922
(143.086.516)(211.710.438)
68.62 i.922(4.697 .r25.3O3)(4.800.000.000)
102.874.697
\.ND
34.024.267.314
211 .710.438
211.710.1381.423.2.71.1051. 100.000.400
323.271.10529.608.468.135 35.235.830.981
22vo22vo
6.s13.862.990 7.751.882.816
Nim 2015 Ndm 2014
\/ND
1.200.000.000
\rND
(242.000.000)
31.
1.200.000.000 (242.000.000)
Nim 2015 Nnm 2014
VND
26.448.643.93226.448.643.932
1.322.432.196
8 21 2.500
\/ND
26.s14.384.49826.514.384.498
t.32s .719 .225
250.000.0008.212.500
3.060 3.037
coNG r\ c0 P4AlBl)IltiEq HiIHA \l\t soB q-D\
THUYET \I I\HCdc thuYtu ntit: : ':':.
32. GIAO DICH \.A SO DL vOl CAC Bi'N LItN QUAN
C6c bOn li6n quan
Don rN{6i
C6ng t1' me
Tong Cong n ThuoJ h \-rqt \am
Tron-g nem 2015, Cong t\ co grao dlch vor c6c b0n liOn quan sau:
Nlm 2015 Nnm 2014\,T.TDVND
C6 tirc chia cho T6ng c6ng ty Thuiic 16 Vi€t Nam
Ii *" ur,ru "nt TOng c6ng tv Thu6c h Vi6t Nam
T4ingny 31t1212015' C6ng ty kh6ng c6 s5 du v6ri b0n li6n quan'
Thu nhiP cira Ban diiiu hhnh
Thu nhip cira H6i <l6ng quan tri
Thu nhiP cira Ban Gi6m tl6c
CONG CU TAI CHiNH
C6c loqi c6ng cg tiri chinh
Tiri sin t iri chinh
ai€. rU "* khoirn tuorg duong ti6n
DAu tu ngin han
iii',i, in"n hins va Phai thu khac
Tiri sin tii chinh kh6c
c0ne
COng ng' tiri chinh
Cdc kho?rn vaY
el.rdi trn nguoi Uan va Phai lra l(hac
Chi Phi Phdi tra
Cong ng tiri chinh khac
6.282.562.500
6.282.562.500
6.282.s62.500
6.282.562-500
NIm 2014NIm 2015\/ND
33.
vftD
657.000.0009s9.179.000
482.000.000831.314.000
Gii tri ghi so
01/01.tr0r5
ffi#;;*^";^;h[H]ffi ffi T#i jtt,!liiYai""r:'::"":i*::"-.,.-:'
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l,fr: iJii-# ;u iiu6*'t'uu Pi'un Pr'o ir'
Gi6 tri ghi s6
3ll12l20l5 \}:D\IND
89.988.297 .702
20.000.000'00067.931.669.014
209 .446.97 5
50.877.095-36i40.000.000-00053.0s6.008.900
209.446.975
,;l*tzg.ltl.lst tujqz.ssr-!g
252.500.0009r .956 .27 I -861
8.508.010.299528.5 51.800
2s2.500.00073.'126.i95.911
7.125.940. i 68
415.694.200
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ifl:+s.g+o.soo a-rszo.sro-zgz
ki5t thtc nian dr,
CONG .T\
C o PI{ \\ B \\ II KEO }IAI IIA
TI{UyET } \}{ B\() ( \r) T\lcHi\ll \lil \O ll09 - D\iarln,"l;, ,',,,,, ,,. :::'ttht,icindttocd()cdingthdivii hio(:iottli ;)i":'' :;'i:';::
tao c",' :- :: ..' .icu t 'rrh birl bdo cdo Iii chinlr ri tltrtrit rin'l t'or'.: 'irr doi tui con-l cu
tdi chinh n::--:- .."::: ::: :r huong .1in htortg duong cho vi€c diinh gii ra ghi ']h1',ton.S
cu tii chinh
bao g6m ci i:-r::':; =l''::i io1' h nhanr phu hgp v6i Chudn rnuc b6o cao tai chinh Qu6c t€'
Mqc ti€u quio lj rui ro tiichinh
Rti ro tai chinh b3.1 g.im rui ro thi lruong (bao gom nii ro f! Sia, r[ri ro lai su6t v?r rti-ro v6 gi6)' rrii ro
tin dqng. rui ro thanh khoin ra rui ro lii su6t cua dong tidn. c6ng ty kl6ng thuc hiQn c6c biQn ph6p
phOng igna cac rui ro nil do thiiiu thi trunng mua c6c c6ng cq trii chinh n?ry'
Rti ro thi trudng
Rti ro thi truirng Id r[i ro ma gie 1Ii hqp li hoac gi6 td cta ddng tian tuong lai cria c6c c6ng cu tai chinh
,c ui6" ib"g aJr* bii5n o6ng v6 gi6 tr6n thi trudng. Rrli ro thi truong bi inh hudng bdi cic lo4i: Rti ro
ry gia ngoaie, rni ro lai suiiva r"rli ro gia ca mac- uoat dQng kinh doanh cta Cdng ry sE chi v6u chiu
nil" kl,i co su thay o5i uA ty gia n5i do6i vd ldi suAt tr6n thi trudng'
Qudn l!, rfii ro $ gid ngogi tQ
c6ng ty thuc hi6n mQt si5 cric giao dich c6 g5c ngo4it€, theo d6, c6ng ty s€ chiu rui ro khi c6 bidn dong
"a ai,
"a 6Ong ty t|,Ong tt,rJ niqn biQn ph6p dirn bdo do thi6u thi truong mua c6c c6ng cu tdi chinh
nay.
Gia 1! ghi s0 cta c6c tdi sin bing tidn vd c6ng ng bing tidn c6 gtic ngoai tq tai thdi di'im cu5i nAm nhu
Tiri sin C6ng ng'
3yt2t2ot5 ouot/2o15 3ut2/2015 o1to1/2o15
\rND VI'{D V^lD VI''ID
Do la MY (USD) 34.386.s64.296 18.112.746.308 6.407.139.936 4.754.414.800
Qudn lj, rfii ro ldi sudt
C6np tv chiu rui ro ldi su6r rrqng y6u phrit sinh ti c6c khodn vay chiu ldi su6t da dugc ky k6t. C6ng ty
.f,lr"ri1 ,o iuf rrai p-,i COrg,y viy v6n rheo lei su6t thti n6i ua lai sudt c5 dinh. Rii ro niry.sd do Cong q
ffi;;;;;h Jryi.i i-#" io nsp lvi c6c khoin vav lai su6t c6 dinh vd lai su6ttha n6i'
Qudn lj, rfii ro vi giri cd
COng ly c6 r0i ro vd gi6 hdng h6a do thgc hifn mua mQt s6 lo4i hdng h6a nh6t dinh C6ng ty quin 1f. nii
. "5
eia lr".g h6a tiong qLi viQc theo d6i chat ch€ thong tin vd tinh hinh c6 li6n quan cta thi trudng
hdng h6a nhim quan li thdi di6m mua hdng vd ban hdng'
Rii ro tin dgng
Rii ro tin dqng xdy ra khi m6t kh6ch hdng hoAc d6i t6c kh6ng ddp trng dugc. cdc ngtria^vu. hong,hqp
iJrg Oa" a6n Ia. ron tlr6t tii chinh cho Cong ty C6nC 1y.qYn
I5r rui ro na1 bdng cdch xdy dgng chinh
srich"tin dunq phu hq? r d rlrrrorg xuy6n rheo ddi tinh hinh di ddnh gid xem Cong ty c6 chiu rrli.ro tin
i,r* f,.y f f,[rg a6 cO U;in lnipilu irOl cong no cing nhu dtra ra phuong 6n dr.r phdng rui ro phi hgp.
26
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H
H
H
Hb
COsC fY CO Ptl {\ B \\tt KEO HAI HA
THUYET \ \H B\o( \r)T\lCHif$t rtil so sog-nl
Riii ro than h kh,,:rn
Conr rr qr.:r.r:.. :':nh khoan t\ongqua ridcdul tri rnot luo-rg tiin ra cdc l.hoan tuorg duong tiinphtr hqp r i c:c '":: :,:: r ar o mftc md Ban Gi6rn d6c cto Id dtl d0 dtip itng nhu cau hoat dOng cta COng
ty nhdm giirm rhiii: rnh huong cua nh0ng bi€n d0ng v6 lu6ng ti6n.
Bdng duoi dir rrrnh i'i1 .'hi riiL cac muc ddo han theo ho-.p dong cdn lai d6i vdi cong no tiii chinh phi
ph6i sinh Yd thdi han thanh toAn nhu di dugc th6a thuan. B6ng du6i ddy duqc trinh bdy dua tren ddng
ti€n chua chiiit klrdu cua cong ng tdi chinh tinh theo ngdy s6m nh6t md C6ng ty phii tr6.
Durii 1 nim Tir 1-5 nim T6ng
T4i ngiy 3l/1212075C6c khoin vayPh6i ri nguoi b6n vi phii trd khricChi phi phai traC6ng ng tdi chinh khric
T4i ngiy 3lll2/2014C6c kho6n vayPhai trei nguoi bdn va phai tra khacChi phi phni triCOng ng tdi chinh kh6c
T4i ngiy 3l/1212015Tiin vd cdc khoan tuong duong tidn
Diu tu ngiLn han
Phii thu kh6ch hdng vd phii thu kh6cTdi sin tdi chinh kh6c
T4i ngey 3Ul2l20l4Tidn vd c6c khoan tuong duong tGnEAu tu ngin han
Phii thu kh6ch hdng vd ph6i thu kh6cTdi sin tdi chinh kh6c
Du6i I nEm Tir' 1-5 nim
YND
252. s00.00091.956.278.861
8.508.010.2S9
252.500.00073.726.795.914
7.125.940.168
2s2.s00.00091.9s6.278.861
8.508.010.299528.551.800 528.551.800
2s2.s00.00073.7?6.795.911
7 .12.5.940.16841s.694.200 415.694.200
Ban Gi6m d6c drffi gi6 mric tap trung rui ro thahh khoin d mrfc thAp. Ban Gi6m tli5c tin tu&ng ringCong ty c6 tha tao ra drl ngu6n tiin dd d6p frng c6c nghia u-r tiri chinh khi d6n han.
Bing sau ddy trinh biy chi tii5t mric d6o h4n cho tdi s6n tdi chinh phi ph6i sinh. Bing dugc lAp tr6n cosd mfc tl6o h4n theo hqp ddng chua chii5t khAu crla tdi s6n tdi chinh gajm lai tir cric tiri san d6, n6u c6.
Vi€c trinh bdy thong tin tdi sdn tii chinh phi ph6i sinh ld cAn thiilt d6 hi6u tluoc vi6c quan lf rti ro thanh
kho6n cria C6ng E khi tinh thanh kho6n duo. c quin lf tr6n co sd cdng ng ve tAi san thuan.
TOng
VI.ID
89.988.297 .70220_000_000.000
67 .93 1 .669 .O7 4
50.877.09s.36s40.000.000.000s3.056.008.900
89 .988 .297 .7 0220.000.000.00067 .93 t .669 .07 4
209 .446 .97 s 209 .446 .97 5
50.877.O95.36540.000.000.000s3.056.008.900
209.446.975 209.446.975
34. CAC SII KIEN PHAT SINH SAU NGAY KfT THTC NIT,N Dq XE TOAN
Khong co su ki€n bat thuoag ndo xiy-ra sau ngiLy k6t thric ni€n dQ k€ to6n ldm 6nh huong d6n tinlr hinh
r?ri chinh Yd ho4t d6ng cta C6ng ty cin thi€t ph6i di6u chinh ho4c trinh bay tren 860 c6o tdi chinh cho
nam tai chinh k€t thnc ngdy 31/1212015.
27
CONG TY CO PHA\ B.{\H KEO HAI HA
THUYET MINH BAO CAO Tir CHiNH \tAr. so 809 - DN
Cdc thul,it ntinh ndy td ntot b6 piiiu http rhdtth vi cin tluoc doc ddng thdi vo'i bdo cdo tii tliid: ;.n; ii;:c
35. 56 LIEU SO SANH
fii tir ngay Ot /0112015, C6ng ty da ap dqng Th6ng tu sii- 2OO12O14/TT-BTC do B6 Tdi chinh ban hdnh
nuay Zi tiang 12 n ,m 2Ol4 ("Th6ng tu-200"), huong d5n chi: dO k6 to6n cho doanh nghiQp Theo do,
,"?'.a .a rieJ aa, ndm tr€n iing c6"n d5i-k6 ioan tai ngay 31ll2l21l5; 86o c6o kiit qui hoat dqng kinh
doanh nd,1 2014 dd dugc phdn lo4i lai d6 c6 th6 so s6nh dugc vdi s5 lieu tuong img tr6n 86o ciio tdi
chinh cho nim tdi chinh krit thric ngdy 3lllz/2015.
Bing cAn oiii t6 toin
Tii sin
Phii thu ngin h4n kh6c
Phii thu nQi bQ ngin hqn
Tii san ngin han kh6c
cOng
Nguiin vlin
Doanh thu chua thgc hiQn ngin h4n
Phni tri ng6n h4n kh5c
Qu! itAu tu ph6t tri6n
Qu! dq phdng tii chinh
c0ng
Brio c6o k6t qui kinh doanh
Mn s6 0t/0u2015 31n2t2014 Anh h u6'ng
VND
2.305.656.089
VND
1.20s.9s0.433 1.099.70s.6s615.437.366 (1s.437.366)
t.084.268.290 (1.084.268.290)
136136155
VIa sii
318
319417418
2.305.6s6.089 2.30s.656.089
ouot/2015 3ut2l20l4 Anh hu6ngVI\'I)
- 120.909.092
600.460.867 (120.909.092)
87.147.544.874 9.971.852.7689.97 r.852.7 68 (9.97 1.8s2.7 68)
VND
t20.909.092
479.551.77597 .119.397 .642
97.719.858.s09 97.719.858.s09
M,is6
29
262
Nnm 2014(trinh biry l4i)
NEm 2014 Anh hu0ng
3.037
vla s6 01/01/201s
3.229 (tez)
3ut2l20t4 Anh hutngBing ctn alii t<i5 toren
TAi sen
TAi san thu6 thu nhflp ho6n l4i
cOng
Nguiin v6n
Thui5 vA c6c khoan phdi nQp Nhd nu6c 313
l4i nhuQn sau thui5 chua ph6n phiii 421
c0rrg
\T.{D
r.442.000.000
VND
1.200.000.000
VI{D
242.000.000
1.442.000.000 1.200.000.000 242.000.000
7.s75.988.4723.743.890.849
7.315.698.4723.7 62.180.849
260.290.000(18.290.000)
11.319.879.321
I-6i co ban trCn c6 phii5u
Nsoii ra. m6t s6 sri ligu so s6nh rren Beo c6o tdi chinh cho ndm tei chinh k6t thric n giry 31/12/2014 dd
ttu-oc diiu "t.rint
trdi tii theo Bi6n b6n ki6m tra cria Dodn ki6m tra Circ thu6 Hd NQi ngAy 18/1112015
p[J i,qp "Oi
Chrgn mr,rc k6 roAn ViCt Nam s5 Zl - rnay A6i chinh sech kti todn, u6c tinh k6 toan ve
cdc sai s6t. Cu th6 nhu sau:
28
11.077.879.321 242.000.000
CONG TY co PH,{\ B.i\H KEo HAr HA
H
kF
H
*
Hhf,i,F(
[.
hF
ruuvtt rr.rtNH eAo cio r.rt cHiNu NIiu so 809 - DNCtit thttr-it ntinlt nit li utut ht) ph.in hop thinh t,d cin dLro'c tlOc ding th;i t6i btio cato t;t thinh kint thect
86o c{o k6t quri kinh doanh Mi s6Trwic tli6u
VND7.751.882.816(.242.00O.000)
7.509.882.816 7.509.882.8r 6
7. s09.882.8 r 6 242.000.000- (142.000.000)
Chi phi thuti TNDN hi6n hdnhChi phi thu6 TNDN hodn lai
c0rg
Bio c6o Luu chuy6n ti6n tQ
Tdng giim cec khoan phei thuTdng giam c6c khoan phei tre
c0ng
D6 ThU Hd
5t52
91l
( 18.486.814.939)7.422.654.877
(18.244.814.e39) (242.000.000)7.180.654.877 242.000.000
(r 1.064.160.062) (11.064.160.062)
Hd Noi. ngdy 03 thang 0J nam 201b
-ilong Gram oocNgucri lip
/491119-//{,,' .,'q/ c6 (G-a
affKea.HAIHA,
29
