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CONG TV TNHH KIEM TOAN QUOC TE PNT - VP HCM PNT INTERNATIONAL AUDITING CO., Ltd - HCMC Office
Prudent & True
CONG TY CO PHAN DAU TU' VA X 'AY DUNG BINH DINH
BAO CAO TAI CHiNH TONG HOP Cho aim tai chinh kb iliac ngdy 31/12/2016
cang vdi Bdo coo cad Kibn loan vien
pr
PNT INTERNATIONAL AUDITING CO ,.LTD - HCMC OFFICE 3 Floor, 284-286 Hoang Van Thu St , Tan Binh Dist., HCMC
Tel: (848) 3948 3978 - Fax : (848) 3948 3976 www.pnthcm.com.vn
COng Ty CP DAti Tu. va Xay Du.ng Binh Dinh SO 338 L4c Long Quail — Pinayng Tran Quang Digu — TP. Quy Nhern - Tinh Binh Dinh
CONG TY CO PHAN DAU TIX VA XAY MING BiNH DINH
BAO CAO TAI CHiNH TONG HOP Cho nom tai chink kb that ',gay 31/12/2016
cling vOi Bao cao ctia Kiem loan vien
Duac ki6m wan CONG TY TNHH KIEM TOAN QUOC TE PNT — VP TP. HCM Tang 3 — Tea nha IBM, s6 284-286 Hoang Van Thy, Phutmg 4, Quan Tan Binh, Thanh pile> Ho Chi Minh
Tel: (84-8) 39 483 978; Fax: (84-8) 39 483 976 Website: www.pnt.com.vn
MUC LUC
TT NOi dung
Trang
I. BA° cao dm Ban Giant d6c 03 — 06
2. Bao cao Kiem toan dec lap 07 — 08
3. Cac Bdo cao tai chinh tang hqp da duqc kiem toan
o Bang can d6i ke toan tong hqp 09 — 10
o Bao cao Ket qua hoat deng kinh doanh tong hqp 11
o Bdo cao Iuu chuyen tien tong hqp 12 - 13
o Thuyet minh Bao cao tai chinh tong hqp 14 — 30
Trang 2
V6n Op 2015 Ty 1 'A Vim Op 2016 Ty If
(VND (%) (VND)
(%) C6 dong
LONG TY CP DAU TU. VA x y DUNG BINH DINH
Bao cao dm Ban Giam d6c
HOi D6ng Quail trj va Ban Giam d6c Cong ty CP DAu Ttr vb. Xay Dung Binh Dinh (duai day gci tat IA
Tang ty') han hanh trinh bay ban bao cao nay va cac bao cao tai chinh t6ng hop da &roc kiAm town cua
C6ng ty cho nam tai chinh kit thtic ngay 31 thang 12 nam 2016.
Thong tin khai quit
C6ng ty C6 phAn DAu Tu va Xay Dung Binh Dinh throc chuyin d6i tir Doanh nghiAp nhA ntrac IA Cong ty Phat Triin Ha TAng cac Khu C6ng NghiAp Binh Dinh theo QuyAt dinh s6 90/QD-CTUBND ngay 13 thang
01 nam 2010 dm Uy ban nhan dan tinh Binh Dinh 4 vioc phe duyAt phtrcmg an chuyin d6i C6ng ty Phat TriAn Ha Tang Cac Khu C6ng NghiAp Binh Dinh thanh Cong ty c6 phAn va Quyet dinh s61642/QD-CTUBND ngAy 29 thang 7 nam 2010 dm Uy ban nhan dan tinh Binh Dinh vt viAc diAu chinh, b6 sung QuyAt dinh s6 90/QD-CTUBND nay 13 thing 01 nam 2010 neu tren. Tta
tt Cong ty hoot dOng theo GiAy chirng nhAn dang kj, doanh nghiAp s6 4101137456 ngay 01 thang 9 nam 2010 do SO KA hoach va DAu to tinh Binh Dinh cap. Trong qua trinh hoat dung, Cong ty da Chivy cap Giay chang nhAn clang kj, doanh nghiAp thay d6i Ian thir 1 ngay 15 thang 11 nam 2011 vA viAc thay d6i v6n diAu IA tit. .4'(P
84.841.000.000 d6ng thinh 84.307.000.000 d6ng.
Thai han hoat Ong cua C6ng ty IA 50 nam 1(6 tir ngay (Iwo cap Giay chimg nhAn dang ky doanh nghiAp.
V6n diAu 1 theo GiAy chimg nhAn Clang ks, doanh nghiAp lin dia. ] IA 84.307.000.000 d6ng.
Ca cAu g6p von tai ngay 31 thang 12 Mint 2015 va tai ngAy 31 thang 12 nam 2016:
Quy DAu to Phat triAn Binh Dinh
Cac c6 d6ng khac COng
83.719.960.000 99,3 83.719.960.000 99,3
587.040.000 0,7 587.040.000 0,7
84.307.000.000 100 84.307.000.000 100
Try str hoot Ong: Dia chi : SO 338 Lac Long Quan — P. TrAn Quang Diu - TP. Quy Nhan - Tinh Binh Dinh Din thoai : 056 3 541 496 Fax : 056 3 741 338 Email : [email protected]
COng ty c6 dan vj true tin* IA Trung tam Tu van Xay dung — M6i Truing KKT c4:5 dia chi tai s6 338 Lac
Long Quan - PhuOng TrAn Quang Diu — Tp. Quy Nhon - Tinh Binh Dinh. Chi nhanh bat du hoot (king tir
ngay 15 thang II nam 2011 theo Gay chirng nhAn dang ks, hoat dOng Chi nhanh s6 4101137456-001 dtroc
cap bai So Ke hoach va Dau to tinh Binh Dinh.
Hoat dOng cua Cong ty theo Giay chi:mg nhAn dang ky doanh ngh# thay d6i Ian 1 nhu sau:
Dau ttr va kinh doanh kit cau ha thug Khu ding nghiAp Phu TM, Long My; cac khu, cym Ong nghiAp, khu dan ctr va khu dO thj mai;
ThiAt kA, thAm tra va xay dung cong trinh giao thong (cat', duerng b0); cong trinh ha tang Icy thugt. Giam sat cac ding trinh dan dung: Ong nghi•Op, giao thong, ha tang ky thuat; du&ng day va tram bien Ap din tir 35KV tra xuong. Lap ho sa m61 thau; phan tich, dinh gia ho sa du thou; IAp du An dau ttr;
Thuc hiOn to van va djch vy ve cong tacmoi truing (lip bao cao dinh gia tic Ong m6i truing, quan frac mOi truing, ban cam kit Qat tieu chuan mai truing, phan tich cac chi tieu nuac thai);
Xay dung cong trinh dan dung va cong nghi0p;
Trang 3
CONG TY CP DAU Tir VA )(Ay DUNG BINH DINH
Xay dung Ong trinh dung b0;
Xay dung Ong trinh Thuy lqi, cong trinh Ky thot h4 tang; cong trinh Xir ly chit thai, khi ran, chit thai ran;
San lip mat bang;
San xuAt nudge tinh khiet;
Kinh doanh xang diu;
Cho thus kho bai;
Kinh doanh nha hang, djch viii an u6ng trong khu Ong nghiEp;
Cho thue san bai the chic, the thao.
Nhame anh hirOng quan ton den tinh hinh hoat (We ctia Cone tv
Theo GiAy chirng nhan uu dai diu to so 3522100162 va 35221000163 ngay 14 thang 11 nam 2012 dm Ban quail ly Khu kinh to tinh Binh Djnh, ang ty dtqc mien Wen thud dit 15 nam ke tir ngay xay dtmg hoar' thanh ,dtra ,du an vao hoat Ong. Ngay 26/05/2014 Uy ban nhansdan tinh c6 ThOng bao so 87/TB-UBND ye "Y kien ket, luan caa Ph6 tjch Thu?mg tri,rc UBNI? tinh Qu6c Mpg (nay la tjch) tai cuOc hop xt, ly cac van de ton dung trong vuc thui, uu dai dau to doi vai mOt so doanh nghiEp ten dia ban tinh". Den nay Coc Thue Binh Djnh da giai quyet mien giam tien thue dit cho C6ng ty theo Nghj djnh so 46/2014/ND-CP ngay 15/5/2014 ctla Chinh phu. Tai thai diem phat hanh Bao cao nay, Cong ty da nhan ducfc guy& djnh mien tien thue dat cho ca du an duqc tru dai dau ttr cCia ca quan thue. Do do, Bao cao tai chinh tong hqp cua Cbng ty clangs ghi nhan chi phi thudesdit tong nam nay la 1.089.222.519 VND s6 tie) nay ducrc trir vao s6 Cmg chi Den ba giai phong mat bang va dtrqc ngan sach ghi thu ghi chi tien thue dat phai nOp tai ngay ket thoc nam tai chinh.
Tinh hinh tai chinh va hoat (long kinh doanh
Tinh hinh tai chinh thai diem ngay 31 thdng 12 nam 2016, ket qua hoot dOng kinh doanh tong hqp va luu chuyenstin tE tong hqp cho nam tai chinh ket thcie cling ngay cua C6ng ty dtrqc trinh bay trong Bao cao tai chinh tong hqp Binh kem bao cao nay (tCr trang 09 den trang 30).
Theo Bien ban hop Dai hOi d6ng CO dOng thtrang nien nam 2016 ngay 23 thdng 04 nam 2016, Dai hOi d6ng co (tong da th6ng qua phtrang an phan phoi lqi nhuan ram 2015 nhu sau: Chi tieu Ca so phan ph6i S6 tien (VND)
Quy deu to phat trien 40% LNCPP nam 2015 sau Chia CT 2.098.714.747
Quy khen flitting, phiic lqi NLD 2,5 thang lucmg binh quan 847.450.533
Quy khen thuOng CBQL 1,5 thang ltrcmg binh quan 173.385.181
Chia co tirc 550 ding/ CO phitu 4.636.885.000
Lqi nhuan cdn lai chuyen kj/ sau 1.832.556.133
COng 9.588.991.594
HOi dung Quin tri va Ban dieu hanh, (Juan K, H6i dung quan trj va Ban diEu hanh cua C6ng ty trong nam va cho den thai diem lap bao cao nay bao g6m:
dOng quan tri
Ho va ten Chirc vu Ngay b6 nhiEm Ngay mien nhiEm
Le Trung Hau Chi) tich 07 thang 11 nam 2015
Vuang Phieu Linh Thanh Vien 07 thang 11 nam 2015
Nguyen Thj Mai Anh Thanh vien 08 thang 11 nam 2014
Trang 4
CONG TY CP DAU TY VA XAY MING BINH DINH
Ban kiem soot He va ten
Nguyen Sim Nguyen Quang Sang
Nguyen Trung Hieu
Chirc Ai
Truemg ban Thanh vien
Thanh vien
Ngay b6 nhiem Ngay mien nhiem
07 thong 11 nam 2014
07 thong 11 nam 2014 08 thong 11 nam 2014
Ban lieu hanh
Hp Nei ten Chirc vi Ngay b6 nhiem Ngay mien nhiem
Vuang Phieu Linh Giam d6c 08 thong 9 nam 2010 VO Dinh Luyen Ph6 Giam d6c 14 thong 9 nam 2010 Nguyen Van Le Ke toan truing 01 thong 01 nam 2014
Mem toan vien
Cac Bac, cao tai chfnh tang hqp cho nam tai chinh ket thuc tai ngay 31/12/2016 oh Cong ty dtrgc kiem toan
bai:
CEng ty TNHH Kiem Wan Qu6c to PNT — Van phong H6 Chi Minh
Tru ser chinh: Tea nha IBM, Tang 3 — S6 284-286 Hoang Van Thu, Phtremg 4, Quan Tan Binh, Thanh ph6
H6 Chi Minh.
Tel: (84-8) 39 483 978; Fax: (84-8) 39 483 978; Website: www.pnt.com.vn.
Trach nhiem cfia Ban Clam d6c
Ban Giam d6c Cong ty chju trach nhiem lap Bao cao tai chinh tang hqp phan anh trung thkrc va hqp IS, tinh hinh tai chfnh, ket qua hoot dOng kinh doanh va ltru chuyen tien to oh C6ng ty trong tong nam tai chfnh.
Trong viec lap Bao cao tai chInh 'Ong hqp nay, Ban Gam dee phai:
• Chgn lkra cac chfnh sach ke toan thich hqp va ap dung cac chinh sach nay met cach nhat quan; • Thkrc hien cac xet down va cac trOc firth met cach than trong; • Neu re cac chuan mkrc ki toan ap dung cho Cling ty c6 dtrgc tuan thin hay kheng va tit ca nhangsai
Zech trong yeu so WA nhtfig chub mkrc nay da dtrgc With bay va giii thich trong BA° do tai chinh Ong hqp;
• Lap Bao cao tai chinh tang hqp tren co sa hoat Ong lien tuc trir trutmg hqp khong the gia djnh rang COng ty se tiep tic hoot dOng lien tic.
• Thiet lap va thkrc hien he thong kiem soot Wei be met cach hew hieu de gam bao viec lap va trinh bay Bao cao tai chinh tang hqp khong c6 sai set trong yeu do gian In hoac nham ran.
Ban clam dec dam bao rang, CEng ty da tuan thu cac yeu cau neu tren khi iqp BM) cao tai chinh tang hqp; cac s6 ke toan thich hqp dugc Iuu gift day du de phan anh tai bat ky thei diem nao, vai mac de chfnh xac hqp ly tinh hinh tai chInh dm CEng ty va BR> cao tai chInh tang hqp duce lap Wan thu cac chuin inkrc ke loan va Che de Ke toan Doanh nghiep Viet Nam dtrgc ban hanh theo Th8ng ttr sei 200/20.14/TT-BIC ngay 22 thong 12 nam 2014 dm Be Tai chfnh ding ntnr cac th6ng to Wong dan thkrc hien chuan mkrc va chi dO Ice toan dm BO Tai chinh.
Ban Giam dec Cong t' cung chill trach nhiem bao ve an toan tai san oh CEng ty va do de da thkrc hien cac bien phap thich hqp de ngan chan va phat hien cac hanh vi gian In va cac vi pham khac.
Trang S
3 At va dai diet Ban Clam dOc
tIG TY
V 1,114
a N
S;,
Cep ,1„,61 PHIEU LINH
CONG TY CP DAU TU. VA xAy DUNG BINH DINH
Phe duvet Bao coo tai chinh
Ban Gam doe phe duyet Bao coo tai chinh tOnghqp Binh kern. Bao coo tai chinh tong hvp da phan anh trung thkrc va hcrp1Y tinh hinh tai chinh cua Cong ty CO phan Deu Tit va Xay Dkmg Binh Djnh toi thtri diem ngay 31 thang 12 nam 2016, cOng nhu ket qua hoot d6ng kinh doanh va cac tuOng luu chuyen tien cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016, phii hvp veri cac chuan mkrc ke wan va Che dO Ke town Doanh nghiep Viet Nam duvc ban hanh theo Th6ng ttr so 200/2014/TT-BIC ngay 22 thang 12 nam 2014 dm BO Tai chinh ding nhu cac thOng to huemg don thkrc hien chuan muc va the d6 ke wan dm BO Tai chinh.
Clam (Vic
Quy Nhan, ngay 14 thang 01 nam 201 7f,7,
Trang 6
I Mir
Prudent & True
CONG TY TNHI.4 Kit/ 10AN QUOC TE PNT — VP HCM PNT INTERNATIONAL AUDITING CO., Ltd — HCMC Office
0124/2017/BCKT-PNT Thanh pha 1-1e) Chi Minh, ngay 15 thong 02 nom 2017
BAO CAO KIEM TOAN DOC LAP
Kinh - Hqi citing quail tri Cong ty CP Dau fir va Xfiy thing Binh Dinh,
- Ban Giant DOc Cong ty CP Dan tir va Xfiy dtrng Binh Dinh.
Bac) coo kiem town dac lap ve. Bcio coo tai chinh tang hQp cua Cong ty CP Dau to va Xdy dung Binh Dinh cho nom tai chinh lc& thac tai ngay 31 tilting 12 nom 2016
Chung fel da kiem toan cac bao coo tai chinh tong hqp cho nom tai chinh ket thuc vao ngay 31/12/2016 kern theo cua C6ng ty CP Dau tu va Xay dung Binh Dinh, ch.r9c lap ngay 14 thong 01 'lam 2017, dr trang 9 den trang 30, bao gem Bang can dei ke toan tang hgp tai ngay 31/12/2016, Bao coo ket qua host dOng kinh doanh tang hqp, Bao coo luu chuyen tien to tong hqp cho nom tai chinh ket thuc cung ngay va Ban thuyet minh bao coo tai chinh tong
Tract' nhiem cua Ban Giam dec
Ban Gidm CI-6c C6ng ty chiu trach nhiem ve viec lap va trinh bay trung thtrc va hqp 1j, bdo coo tai chinh cua C6ng ty theo chuan mkrc ke toan, the c10 ke toan (doanh nghiep) Viet Nam va cac quy Binh phap ly ce lien quan den viec lap va trinh bay bao coo tai chinh va chiu trach nhiem ve kiem soot nQi be ma Ban Giam dec xac Binh IA can thiet de dam bao cho viec lap va trinh bay bao coo tai chinh khOng co sai set tong yeu do gian Ian hoac nham
Trach nhiem cua Kiem town vien
Trach nhiem cua chung fel la dtra ray kien ve bao coo tai chinh dkra tren ket qua cua cuOc kiem toan. Chung tOi da tien hanh kiem town theo cac chuan mut kiem toan Viet Nam. Cac chuan mkrc nay yeu cau chimg tOi tuan thta chuan rrikrc va cac quy Binh v6 dao (lac nghe nghiep, lap Ice hoach va thkrc hien cuec kiem toan de dat daqc skr darn bao hqp 15, ve viec lieu bao coo tai chinh cua Cong ty ce con sai set trong yeu hay khong.
COng viec kiem toan nham duo ra 5, kien ve filth hinh tai chinh theo cac thu tuc kiem toan bao coo tai chinh thong thubng, kh6ng bao gam viec duo ray kien ve gia tri quyet toan van dau ttr c6ng trinh hoan thanh, viec nay chi thkrc hien (haw khi tien hanh cac thA tuc kiem toan dac thu, ap dung rieng cho viec quyet toan von cfau tu cac Ong trinh xay dkmg ca ban hoan thanh.
COng viec kiem toan bao gam thkrc hien cac thu tuc nham thu thap cac bang chUng kiem toan v'e cac se lieu va thuyet minh tren bdo coo tai chinh. Cac thti tuc kiem toan dtrqc lua chon duo tren xet doan cua kiem toan vien, bao gem danh gid rui ro co sai set trong yeu trong bao coo tai chinh do gian Ian hoac nham lan. Khi thkrc hien danh gid cac rui ro nay, kiem toan vien da xem xet kiem soot nal be cua COng ty lien quan den viec lap va trinh bay bao coo tai chinh trung thuc, hop 15/ nham thiet ke cac the tuc kiem toan phu hqp vai tinh hinh thirc t6, tuy nhien khong nham muc dich dtra ray kien ve hieu qua ciia kiem soot nal be dm Cong ty. COng viec kiem toan ciing bao gem danh gid tinh thich hgp cua cac chinh sach 1c6 toan dtrgc dip dyng va tinh hop ly cua cac uOc tinh ke toan cua Ban Gam dee ding nhu danh gid viec trinh bay tang the bao coo tai chinh.
Trang 7
TRUONG HOANG HUNG
S6 GiAy CN DKHN kiem toan: 0072-2014-136-1
kien kiem Wan ngo4i trir
Theo j, kien cua chung toi, ngoai trir anh htrang yin de neu trong doan "Co. sir cua y kien kiEm loan
ngoai air", bao cao tai chin]) tong hop da phan anh trung thirc va he 1j,, ten cac khia canh trong yeti tinh hinh tai chinh caa Cong ty Co phin Diu to va Xay dkmg Binh Dinh tai ngay 31/12/2016, cling nhu kEt qua boat d6ng kinh doanh va tinh hinh Itru chuyEn tiEn to cho nam tai chinh k'Et tit& ding ngay, phi' hop vii
chuin muc kE toan, chE d6 ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan dEn vi'ec lap via trinh bay bao cao tai chinh.
Ngoai ra chang toi mu6n ltru y ngtr61 doe cac yin dA sau day :
Nhu neu tai moc IV-3 cac khoan phai thu tren thuyEt minh bao ego tai chinh, viec lap dor phong no phai thu
kho doi duqc thuc hien theo dinh gia cua Cong ty ve kha 'tang thu Iii caa
1CH1 NG THUC BAN SAO DUNG VOL BAN CHINH Quygn s6: 4CACTIBSI
Cong ty TNIEH Kiem Toin Quoc Te PNT — Van phong TP. M or .thing.
cu rhi nthhig PHAN QUANG Dee • So Giay CN DKHN kiEm toan: 0527-2015-136-1
Kiem to TICH
Chang Vol tin tuarng ring cac bang chirng kiEm toan ma chang toi da thu th'ap duqc IA dAy du va thich hop
lam co so cho y kiEn kiEm toan ngoai trir caa chi:mg toi.
Co' so. ctia y kien kiem town ngoai trir
I. Chang toi khong duoc tham gia quan sat ding tic kiEm ke Tai san c6 dinh hiru hinh cua COng ty tai
ngay 31 thing 12 nam 2016 do chang toi &roc b6 nhiem la KiEm toan vien ctia Cong ty sau thei diEm
neu teen. Cac thu tic kiem toan thay thE duoc thuc hien ding chua dam bao thu nhap dAy du cac bing
chirng kiem toan thich hop.
2. DEn th61 diEm phat hinh bao cao kiem toan, chong Col van dm nhan &rot thu xac nhan cua cac khoan
mic dual day, vai nhting tai lieu hien c6 tai don vi, chang toi khong thE kiEm tra, xac dinh tinh dung din dm cac khoan moc neu teen bang cac thu tic kiEm toan thay thE khac:
Khosin muc Gig tri (VND) Phai thu khach hang 20.241.229.037
Tra tru6.c cho ngoai ban 296.292.231 Phai thu ngin han khac 4.162.987.691
Phai tra ngoai ban 807.307.112 Ngtari mua tra tiEn truck 6.654.241.036
Phai tra khac 2.175.644.497
Trang 8
CONG TY CP DAU TLT VA XAY DUNG BINH DINH
BANG CAN DOI Kt TOAN TONG liciP Tpi ngay 31 tilting 12 nom 2016
Mau so B 01-DN Ban hanh theo 7-hang Tit so 200/2014/7T-BTC
ngay 22/12/2014 dm Bd Tai chinh
Dan vi tfnh: VND
TAI SAN MS TM SO cu6i nam S6 eau nam
A. Thi san ngin han 100 120.326.424.796 92.968.114.604 I. Tien va cic khan twang throng tien 110 V.01 4.934.268.183 6.063.783.428 1. Tien 1 1 1 4.934.268.183 6.063.783.428 2. Cac khoan tucrng throng tien 112 II. Cie khoin diu tir tai chfnh ngin han 120 V.02 88.500.000.000 59.500.000.000 1. ChUng khoan kinh doanh 121 2. Dv phong giam gift chUng khoan kinh doanh (*) 122 3. Diu to nim gi0r Cldn ngay dao han 123 88.500.000.000 59.500.000.000 III. Cic khan phii thu ngin han 130 26.285.106.511 27.129.036.777 1. Phil thu ngin han cua khach hang 131 V.03 34.077.436.993 32.630.863.042 2. Tra tram cho ngu&i ban ngin hart 132 V.04 296.292.231 267.158.280 3. Phai thu nOi IN) ngin han 133 4. PM thu theo nen dO ke hoach Nip ding xay dkmg 134 ■10
5. Phai thu ve cho vay ngin han 135 6. Phai thu ngin han khac 136 V.05 4.162.987.691 4.887.782.455 7. Dkr phong phai thu ngin han kh6 dai (*) 137 V.06 (12.251.610.404) (10.656.767.000) 8. Tai san thidu ch6 xir ly 139 IV. Hang kho 140 75.235.207 101.333.501 1. Hang tin kho 141 V.07 75.235.207 101.333.501 2. Dv phong giam gia hang ton kho (•) 149 V. Ili sin ngin han khic 150 531.814.895 173.960.898 1. Chi phi tra truerc ngin han 151 531.814.895 173.960.898 2. Thus GTGT duce khau tar 152 B. TM sin did han 200 181.449.622.337 191.677.957.613 I. Cic khoin phai thu dai han 210 II. Thi san c6 dinh 220 V.08 178.520.593.025 175.234.311.130 1. Tai san c6 dinh hinh 221 177.920.431.828 175.234.311.130 - Nguyen gib 222 270.444.110.465 257.550.564.693 - Gib fri hao mon My ki (•) 223 (92.523.678.637) (82.316.253.563) 2. Tai san c6 dinh thud tai chinh 224 3. Tai san c6 dinh v6 hinh 227 600.161.197 - Nguyen gici 228 727.378.000 - Gib fri hao mon My ke 229 (127.216.803) III. Bit Ong sin diu to 230 IV. Thi san d8 dang dai han 240 V.09 2.929.029.312 16.443.646.483 1. Chi phi san xuit, kinh doanh der dang diti han 241 2. Chi phi xay dung car ban d6 dang 242 2.929.029.312 16.443.646.483 V. Diu ttr tai chinh dai han 250 V. Ili san dai han khic 260
TONG CONG TAI SAN 270 301.776.047.133 284.646.072.217
Cdc ghi chti kem theo la by phdn hop thanh cda Bdo cdo tai chinh nay Trang 9
I
I
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CONG TY CP DAU TU. VA XAY DVNG BINH DINH
BANG CAN DOI Kt TOAN TONG HQP Miu s6 B 01-DN Tgi ngay 31 thong 12 nom 2016 Ban hanh theo Thong Ttr sd 200/2014/7T-BTC
ngay 22/12/20/4 cia B4 Tai chinh
VON MS TM S6 cuOi nom SO du nAm
C. Nq phai tra 300 133.401.614.208 136.485.106.324 1. Nq ngan han 310 14.290.474.373 35.261.556.931 1. Phil tra nguai ban ngin han 311 V.10 1.333.527.853 3.785.324.734 2. Ngtr6i mua tra tin truac ngin han 312 V.11 6.654.241.036 8.236.539.323 3. Thus va cdc khan phai Op Nha ntr6c 313 V.12 1.749.632.270 19.117.222.342 4. Phai tra ngu6i lao Ong 314 V.13 2.031.737.849 1.684.643.375 5. Chi phi phai tra ngin han 315 V.14 77.620.547 6. Phai tra nOi bO ngin han 316 - 7. Phai tra theo tien dO Ice hooch hop d6ng xay ding 317 - 8. Doanh thu chua thvc hiOn ngin han 318 9. Phai tra ngin han khac 319 V.15 2.175.644.497 2.026.301.792 10. Vay va no thus tai chinh ngin han 320 11. Dv phong phai tra ngan han 321 12. Quy khen thuang, phiic loi 322 V.16 345.690.868 333.904.818 13. Qu9 binh 6n gia 323 14. Giao djch mua ban loi trai phiSu Chinh phi, 324 II. No dai han 330 119.111.139.835 101.223.549.393 6. Doanh thu chua thuc hiOn clai han 336 V.17 119.111.139.835 101.223.549.393 D. V6n chti so. hiru 400 168.374.432.925 148.160.965.893 I. V6n chi, sof ham 410 V.18 168.374.432.925 148.160.965.893 1. Vim g6p dm chu so. h0u 411 84.307.000.000 84.307.000.000 - C6 phieu ph6 thong co quySn biSu quyet 41Ia - CO phieu uu dAi 411b 8. Quy diu tu phat tri& 418 23.165.034.539 10.381.446.891 11. Loi nhuan sau thus chua phan ph6i 421 17.426.236.197 9.883.671.867 - LNST dm Orin ph6i Thy ke den cuai 19) tritac 421a 7.837.244.603 1.685.100.039 - LNST chua phan ph6i 19) nay 421b 9.588.991.594 8.198.571.828 12. Ngu6n von du tu XDCB 422 43.476.162.189 43.588.847.135 II. NguOn kinh phi, quy khac 430
TONG CONG NGUON VON 440 301.776.047.133 284.646.072.217
yyL■Than, ngay 14 thong 01 nom 2017 3 7 Sc
CONG TY 6. d6c 0 c) co PHAN.
DAU Ili VA XAY DUNG i
DINHAW 4,
k,10,0 ttgic PHIEU LINH
KA tog!' truing
tz NGUYEN VAN LE
Cac ghi chu kem theo la ba phan hap thank ctia Bao cho tai chinh nay Trang 10
1
<A73 7 4,5 \ .e. GONG TY
(u) CO PHAN. • "0
o 1 2 DAU TU VA i -O XAY DUNG *
DI NH '.° *IR NH
-,-
CONG TY CP DAU TU. VA XAY DUNG BINH DINH s6 B 02-DN
Ban hanh theo Th6ng to sa 200/2014/7T-BTC
ngay 22/12/2014 cia B6 tai chinh
BAO CAO KET QUA KINH DOANH TONG HOP Cho nam chinh ket anic ngay 31/12/2016
CHi TIED
1. Doanh thu bin hang va cung cap dich vy 2. Cac khan giam trir doanh thu 3. Doanh thu than ye ban hang va cung cep djch %/I 4. Gia v6n hang ban 5. Lqi nhuan g§p vi ban hang va cung cip djch vy 6. Doanh thu hoot dOng tai chinh 7. Chi phi tai chinh
Trong cid: chi phi Iiii vary 8. Chi phi ban hang 9. Chi phi quan ly doanh ngh4 10. IAA nhuan than ta- hot dOng kinh doanh 11. Thu nhap khac 12. Chi phi khac 13. Lori nhuan khac 14. Tilng 191 nhuan ki twin try& thus IS. Chi phi thus TNDN hien hanh 16. Chi phi thug TNDN hoan 1oi 17. Lqi nhuan sau thus TNDN 18. Lai co ban tren c6 phieu (*) 19. Lai suy giam trdn cO phiiu (*)
MS TM
Don vi tinh: VND
Nam nay Nam truft
;.-....- re. ,.. ,, .:i
TM
-i ,tio
N .14 ■,:-...
01 02 10 11 20 21
23 25 26 30 31 32 40 50 51 52 60 70 71
VI.01
VI.02
VI.03
V1.04
VI.05 VI.06
VI.07
V1.08
22
33.171.497.479
33.171.497.479 17.457.411.506 15.714.085.973 3.242.353.448
7.929.000.132 11.027.439.289
312.615.992 287.256.000 25.359.992
11.052.799.281 1.463.807.687
9.588.991.594 1.137,39
-
30.890.615.501
30.890.615.501 17.647.058.426 13.243.557.075 2.489.841.337
6.207.889.458 9.525.508.954
152.181.667 213.833.353 (61.651.686)
9.463.857.268 1.263.772.019
8.200.085.249 972,65
-
Quy Nhcm, ngay 14 :hang 01 nam 2017
Kt togn trterng
NGUYEN VAN LE
Qic ghi cha kern theo la 66 phan hop :hanh cac Bao ccto tai chinh nay Trang 11
CONG TY CP DAU Tir VA XAY DI, NG BINH DINH Miu s6 B 03-DN Ban hanh theo Thong tit sd
200/2014117-BTC
BAO CAO LU'U CHUYEN TIEN Tt TONG HOP ngay 22/12/2014 ciia BO Tat chinh
Cho Win tai chinh ket &tic ngay 31/12/2016 Ldp theo phuong phcip gicin trep
Dcm vj tinh: VND
CHI TIEU MS Nam nay Nam tru6c
I. Ltru chuyin tan ta. hoot Ong kinh doanh 1. Lid nhuOn train thus 01 11.052.799.281 9.463.857.268 2. Dieu chinh cho cac khoin - Khau hao TSCD va BDSDT 02 13.276.959.675 10.854.746.990 - Cac khan do phong 03 1.594.843.404 1.166.000.000 - Lai, 18 chinh l'ech tj, gia h6i dai chua thoc hien 04 - Lai, 18 tir hoot dOng du tu 05 (3.242.353.448) (2.489.841.337) - Chi phi lai vay 06 - Cac khan dieu chinh khac 07 16.394.881.098 3. Ltyi nhan tir hoot di)ng kinh doanh trtrk thay doff 39.077.130.010 18.994.762.921 von itru dOng 08 - Tang, giam ac khan phai thu 09 784.128.387 (7.897.763.544) - Tang, giant hang ton kho 10 26.098.294 27.713.926 - Tang, giam cac khan phAi tra 11 (3.095.278.166) 10.927.241.375 - Tang, giAm chi phi tra truerc 12 (357.853.997) (173.960.898) - Tien lai vay da tra 13 - Thue thu nhap doanh nghiep da nOp 14 (1.522.496.325) (997.758.097) - Tien thu khac tit. hat Ong kinh doanh 15 935.774.759 - Tien chi khac cho hoot Ong kinh doanh 16 (4.144.789.269) (16.100.000.000) Lw chuyin tien than tir hoot dOng kinh doanh 20 30.766.938.934 5.716.010.442 11. Ltru chuyin tan tu. hoot di)ng dAu ttr 1. Tien chi de mua sam, xay dong TSCD va cac tai sin 21 (1.567.264.260) (10.372.071.543) dai han khac 2. Tien thu tir thanh nhtrong ban TSCD va ac tai sin 22 63.727.273 dai han khac 3. Tien chi cho vay, inua cac cling co nq cua dan vi khac 23 (41.500.000.000) (18.400.000.000) 4. Tien thu hoi cho vay, ban cac Ong co no cua Qom vj 24 12.500.000.000 7.500.000.000 khac 5. Tien chi dAu tu, g6p von vac> dan vj khac 25 6. Tien thu h6i dAtt tu, gap von vao don vi khac 26 7. Tien thu lai cho vay, c6 tire va Igi nhuan dtrac chia 27 3.242.353.448 2.489.841.337
Ltru chuyin tan than tu. hoot (ging du fir 30 (27.261.183.539) (18.782.230.206)
Cac ghi chr kern theo la ba phan hqp thanh cua Boo coo gal chinh nay Trang 12
/ b.
(004 CONG TY
CO PHAN DAU TU Vi XAY DUNG
iNfl DINH
ngay 14 thong 01 nam 2017
doc
1
CONG TY CP DAU TU. VA XAY DUNG BINH DINH miu s6 B 03-DN Ban hanh theo Thong to so
200/2014/7T-B7C ngay 22/12/2014 clia B6 TN
chinh BAO CAO LUt CHUYEN TIEN TE TONG HQP Cho Wm tai chinh kit thew ngay 31/12/2016 Leip theo phuang phelp gian tiep
III. Luu chuyen tier' tir hoot Ong tai chinh 1. Tien thu tir phat hanh c6 phieu, nhAn g6p Von dm chi, sa hau
31
2. Tien chi tra von g6p von cho cac chi, sa hau, mua loi co phieu cua DN da phat hanh
32
3. Tien vay ngin han, dai han nhAn duac 33 4. Tien chi tra nq g6c vay 34 S. Tien chi tra nq thue tai chinh 35 6. Co tac, Iqi nhu4n dA tra cho chit so hQu 36 (4.635.270.640) (4.214.600.136) Ltru chuyen tien thuAn tn. hoot d'Ong tai chinh 40 (4.635.270.640) (4.214.600.136) Luu chuyen tien thuAn trong IcS1 50 (1.129.515.245) (17.280.819.900) Tien va tucmg ducmg tien dAu IcY 60 6.063.783.428 23.344.603.328 Anh Wong cua thayd6i tjt gia hot doai thay d6i ngoai tO 61
Tien va ttro.ng duong tien cu6i ky 70 4.934.268.183 6.063.783.428
Ke toan trutrng
NGUYEN VAN LE
Cdc ghi cha lam theo 14 44 phOn hop thanh caa Boo coo tai chinh nay Trang 13
CONG TY CP DAU TU. VA XAY DS NG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HOP mAu s6 B 09-DN
Cho n Ban hank theo ang nese 200/2014/7TB7C
am tai chinh kAt thfic n gil M -
31/12/2016 y ngay 22/12/2014 cia B¢ Tai chinh
I. Dac diem hoat d'Ong cua doanh nghiep
L Hinh thfrc ser hire von
C6ng ty C6 phAn.
2. Linh vtrc kinh doanh
Linh vtrc kinh doanh: Bit Ong san va cung cap djch vv.
3. Nganh nghe kinh doanh:
Cho thug Qat c6 ket du ha tang Khu c6ng nghiep Phu Tai, Khu Ong nghiep Long My; thuc hien to van va djch vu ve ding tac mai twang.
4. Nhan vien: Tai ngay 31 thang 12 Om 2016, C6ng ty c6 46 nhan vien dang lam vide (tai ngay 31
thang 12 nam 2015 la 42 nhan vien).
5. Dac diem hoat Ong cua doanh nghiep trong nam co inh hirirng den Bao cao tai chinh
Theo GiAy chimg nhan Lai dai dAu to s6 3522100162 va 35221000163 ngay 14 thang 11 flan) 2012 dm Ban quan 15, Khu kinh to tinh Binh Dinh, Cling ty &roc mien tien thug dat 15 nam ke tir ngay xay dtmg hoan thanh dua du an vao hog dOng. Ngay 26/05/2014 Uy ban nhan dan tinh c6 Thong
bao so 87/'TB-UBND ve kien k'Et luan cua Ph6 Chu tich Thutmg truc UBND tinh H6 Qu6c DOng (nay lA Chu tich) tai cu0c hop xer ly cac yin dS ton (long trong linh vtrc thug, uu dai Qau tir dOi vai mGt s6 doanh nghiep tren dja ban tinh". Den nay Ctic Thue Binh Djnh da giai guy& mien giam tien thud Qat cho Cong ty theo Nghi dinh s6 46/20I4/ND-CP ngay 15/5/2014 cua Chinh ph6. Tai thai diem phat hanh Bao cao nay, COng ty da nhan duqc quyat dinh mien tien thug dAt cho ca du an duoc uu (Jai dAu tu cua co quan thug. Do da, Bao cao tai chinh tang hqp cua C6ng ty dang ghi nhan chi phi thus dat trong nam nay la 1.089.222.519 VND s6 tien nay dugc bit trir vao sa Crng chi £0*.'n b6 giai phong mat bang va &roc ngan sach ghi thu ghi chi tien thus Qat phai n6p tai ngay ket th6c nam tai chinh.
6. Clic don vj trut thuOc:
C6ng ty c6 don vi true thuQc la Trung tarn Ttr van Xay dtmg — Mai Truing KKT c6 dia chi tai so 338 Lac Long Quan Phtrang TrAn Quang Dieu — Tp. Quy NI= - Tinh Binh Dinh. Chi nhanh bit dAu hoat dOng tir ngay 15 than II nam 2011 theo GiAy chung Man clang ky hoat d6ng Chi nhanh so 4101137456-001 &roc cap bai SO Ke hoach va DAu tu tinh Binh Djnh.
II. lq ke toan, don vi tien to sir dung trong ke toan
1. 1(5, Ii4 toan !lam
Nam tai chinh cua C6ng ty bit Qau tir ngay 01 thang 01 va ket th6c vao ngay 31 thang 12 hang !lam.
2. Doll vi tien to sir dung trong ke toan
Dan vj tien to sir dung trong ghi cher, ke toan IA (king Viet Nam.
Ctic ghi chit kern theo let BO Ain hap thank cua Bdo cao tar chinh nay Trang 14
CONG TY CP DAU Tit' VA XAY DIJJNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HOP mius6 B 09-DN
Cho Pram tai chinh kit thzic ngay 31/12/2016 ngay 22/12/20/4 cita BO Teri chinh
III.Chuin mtp va Che de ke toan Ap dung
1. Cite de ke toan Ap dung
Cong ty Ai) dung the de ke toan Viet Nam dugc BO Tai chinh ban harsh theo Thong ttr so
200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac Thong ttr huang clan sfra dei be sung the dO
ke toan dm BO Tai chinh.
2. Tuyen bi ve viec tuan thti Chitin mtrc ke Wan va Che d4 ke than
Bao cao tai chinh dugc lap va trinh bay phi hop vai cac Chun mtrc va Che de ke toan Viet Nam.
3. Hinh (hue ke loan Ap dung
NhAt ky chung.
IV. Cac chinh sach ke than Ap dung
1. Cu so. lip BA° eau tai chinh
Bac, cao tai chinh throe lap tren ca se ke toan den tfch (tar cac th6ng tin lien quan den cac Iu6ng tien).
Cac don vi trvc thuec hinh thanh be may Ice toan rieng, hach toan phi thuOc. Bao cao tai chinh tong hop dm toan gong ty dugc lap tren ca so tong hop Bao cao tai chinh cOa cac don vi trvc thuOc. Doanh thu va se du gift cac don vi tivc thuec dugc loci trir khi lap Bac) do tai chinh tong hop.
2. Nguyen tic xac dinh cac khoan tien va cac khoan Wang dtrang tien
Nguyen tic xac djnh cac khoan Wan duang tien:.cac.khoan wan dtrang tien la cac khoan c to fAu t ngan han (khong qua 3 thang), kha nang chuyen doi de clang thanh met luqng tien xac djnh va kh6ng c6 nhieu rii ro trong chuyen doi thanh tien.
Nguyen tic va phutm$ phap chuyen dei ding tien khac sang ding tien sir dung trong ke toan: Cac nghiep yu kinh to phai sinh bang ngoai to dugc chuyen doi sang (long Viet Nam theo gia thvc to tai th6i diem phat sinh.
Cac tai khoan c6 se du g6c ngoai to dugc chuyen di sang deng Viet Nam theo gia thtrc to cia cac Ngan hang giao djch tai ngay ket thiic nien dO.
Chenh Zech tj, gia ngoai to trong k5/ va do dash gia lai s6 du cu6i kjt dugc phan anh vao k6t qua kinh doanh trong kjt theo 'wan dan tai chuin mtrc ke toan va cac van ban phap luat lien quan dm Be Tai Chfnh.
3. Cac khoan phai thu thtrong mai va thu khac
Nguyen tic ghi nhan: cac khoan phai thu thuang mai dugc ghi nhan theo gia g6c tar cac khoan dor phong no phai thu khe doi uOc tinh vao th6i diem cu6i nam tai chinh.
Dv phOng no phai thu kh6 doi: la dor phong phin gia trj bj ton thit cia cac khoan nq phai thu qua han thanh toan, nq phai thu chua qua han nhung c6 the khong dbi dugc do khach no kh6ng c6 Icha nang thanh toan.
Ban hanh theo Thong tusti 200/2014/IT-B7C
Cdc ghi chit kern theo la b0 Ain kg, thanh cua Bao car) tar chinh nay Trang 15
CONG TY CP DAU TLr VA XAY DUNG BINH DINH THUYET MINH BAO cAo TAI CHINH TONG Hcil) nth stS B 09-DN
Cho nam tai chink ket thuc ngay 31/12/2016 Ban hanh theo Thong turd̀ 200/2014/7T-BTC
ngay 22/12/2014 caa B(3 Tai chinh
Viec lap dy phong nq phai thu kh6 doi duqc thyc hien theo nhan dinh caa Cong ty ve kha nang thu hOi caa cac ding nq. Tai thtri diem 31/12/2016, cac khoan dy pitting nq phai thu kh6 obi dtrqc dinh gia va trich lap theo nguyen tic: No tit. 1 nam den dual 2 nam &roc trich lap dor phong 30%,_No fir 2 nam den dual 3 nam &roc trich lap dor phang 50%, va No tit 3 nam ter len duqc trich 80%.
4. Nguyen tic ghi nhOn hang t6n kho
Hang ton kho duoc xac dinh tren ca so gia g6c. Gia g6c hang tan kho bao Om chi phi mua, chi phi the bien va cac chi phi lien quan trkrc ti0p khic ghat sinh de c6 duac hang ton kho 6 dja diem va trang thai hien tai.
Gia g6c hang ton kho duqc tinh theo phuang phap binh quan gia quyen va dutrc hach town theo phutmg phap ke khai thuting xuyen. Dy phong giam gia hangtem kho duqc ghi nhan khi gia g6c lan han gia tri thuin c6 the thyc hien &roc. Gia trj thuan c6 the thyc hien &roc la gia ban arc tinh caa hang dm kho trir chi phi Lex tinh de hoan thanh N/A chi phi trete tinh can thiet cho viec tieu thy cluing.
Tang hoac giam so du dy pilot-1g giam gid hang ton kho dtrqc ghi nhan vat) gia van hang ban trong nam.
5. Nguyen tic ghi nhan va khtiu hao TSCD heu hinh, vo hinh
Tai san co dinh hiru hinh dtrqc the hien theo nguyen gia trir hao mon .lay ke. Nguyen gid tai san co dinh hire hinh bao g6m town bO cac chi phi ma Ong ty phai be ra de c6 duqc tai san c6 dinh tinh den thai diem dua tai san da vac trang thai sap sang sir dyng. Cac chi phiphat,sinh sau ghi nhan ban day chi duqc ghi tang nguyen gia tai san c6 dinh neu cac chi phi nay chic chin lam tang lqi ich kinh to trong ttrang lai do sir dung tai san da. Cac chi phi khong th6a man dieu kien tren dtrqc ghi nhan ngay vao chi phi.
Khi tai san co dinh hat hinh duqc ban hay thanh ljt, nguyen gia va khau hao lay ke &roc x6a s6 va bit kj/ khoan lai 18 nao phut sinh do viec thanh 15, deu &roc tinh vao thu nhap hay chi phi trong nam.
Tai san c0 dinh hiru hinh ,dtrqc khiu hao theo phucmg phap &rang thing dya tren thai gian hau dung LI& tinh. SO nam khau hao cua cac lc* tai san c6 dinh hiru hinh nhu sau:
Loai tai san c,O dinh SO nam Nha dm, vat kien trac 25 - 35 May mac va thiet bi 10 - 12 Phucmg lien van tai, truyen dart 10 Thiel fit, dung cu quail 15, 08 - 10 Cay lau nam 25 Tai san c6 dinh khac 10 - 25
6. Chi phi xay dtrng co' ban de' dang
Chi phi xay dyng ca ban de dang phap anh cac chi phi lien quan tryc tiep den viec xay dyng ca ser ha ang cac Khu cOng nghiep chua hoan thanh. Vic tinh khau hao cac tai san nay dm:lc ip dung giOng nhtr cac tai san ding loai khac IA chi bat dau khau hao tir khi tai san a vac trang thai san sang sir dung.
Cbc ghi cha theo la IV ph& hop :MIA ctia Bdo cdo tai chink nay Trang 16
CONG TY CP DAU VA XAY DUNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HOP mius6 B 09-DN
Ban hanh theo ThOng tir sti 200/2014/TT-BTC Cho nom tin chinh Irk thtic ngay 31/12/2016 ngay 22/12/2014 dm BO Tai chinh
7. Chi phi Ira trtrik dal hkin
Cac c6ng-cu, dung cu da dua vac* sir dung duqc phan 1)6 vao chi phf theo phtrcmg phap duang thing
vii th6i gian phan b6 kh6ng qua 02 nam.
8. Chi phi phai Ira
Chi phi phai tra dtrqc ghi nhan dqa tren cac uttc tinh hqp 1j, ve s6 tin phai tra cho cac hang Ma,
djch vu da sir dung.
9. Try cap thoi vqc va bat) hibn that ngh4'p
COng ty phai chi tra trq cap th6i vi4c cho ngtr6i lao dOng co thai gian lam vi4c tai Cling ty tir 12 thing Hi( len tinh den ngay 31 thing 12 ram 2008 vii mire chi tra bang 1/2 than luang binh quan lam ca sir (long bac, hiEm xa hOi cua sau thing lien ke trtrac tiled diem th6i vi4c cho 1 nam lam vi4c.
Theo Luat bio hi4m )(a hOi, ke tir ngay 01 thing 01 nam 2009 Cling ty phai dOng qu9 Bao hiem that nghi4p do ca quan Bao hiem xi hOi Viet Nam quan ljt vii ty 14 1% dm mart thap han giira Itrcmg ca ban dm ngubi lao dOng hoar 20 Ian mirc ltrang toi thieu chung duqc Chinh phit qui djnh trong tong thai Wri vi4c ip dung che dO bao hiem that nghi4p C6ng ty kh6ng phai tra trq cAp thoi vi4c cho thoi gian lam vi4c cita ngtreri lao Ong tir ngay 01 thing 01 nam 2009.
Trq cAp thoi vi4c duqc ghi nhan vao chi phi quan ljt doanh nghi4p khi chi tra cho ngtr6i lao ging
10. Nguan van kink doanh
Von a'du tr can chti sa hfru V6n dau to cua chic sa hOu duqc ghi nhan theo 96 thqc to da dau to c6a cac c6 &mg.
Von khdc ctia chti sb hint V6n khac duqc hlnh thanh do b6 sung tir ngain von ngan skit cap d6 dAu to cac ding trinh xay clung ca ban cita Nha woe.
11. Trich lap cac guy
Mac trich lap cac qu5' duqc thtrc hi4n theo Nghj quyat Dai hOi d6ng c6 (long hang nam.
12. Chinh sach ghi nhan cac khan thud
Thui thu nh?ip hien hanh Thug thu nhap hi4n hanh la khoan thug duqc tinh dtira tren thu nhap tinh thug. Thu nhap tinh thug chenh I4ch so vii Iii nhuan ke toan Ia do dieu chinh cac khoan chenh I4ch tam th6i giQa thug va ke Wan, cac chi phi khong duqc trir ding nhtr di4u chinh cac khoan thu nhap khong phai chju thug va cac khoan 16 dtrqc chuOn.
Thud thu nhp hodn Igi Thug thu nhap hodn lai Ia khoan thug thu nhap doanh nghiap se phai nOp hoac se duqc hodn lai do chenhlOch tam th6i giita gia tri,ghi so dm tai san va nq phai tra cho muc dfch Bao cao tai chinh va cac gia tri dung cho muc dich thud. Thud thu nhap hodn lai phai tra dtrqc ghi nhan cho tat ca cac khoan chenh I4ch tam th6i chiu thug. Tai san thug thu nhap hart lai chi dtsqc ghi nhan ,khi chic chin trong tuang lai se c6 Iii nhuan tinh thug de sir dung nhang chenh tech tam th6i duqc khau trir nay.
Cdc ghi cirri kern theo la b0 ph& hap shanh cria Brio cifo tai chinh nay Trang 17
CONG TY CP DAU TIY VA XAY D%JNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HQP mAu st, B 09-DN
Ban hanh theo Thong he se; 200/2014/7T-BTC Cho Wm tai chinh thin ngay 31/12/2016 ngay 22/12/2014 clia BO Tat chinh
Gid tri ghi so cua tai san thud thu nhap doanh nghiep hoan 14i dugc xem xet lai vao ngay klet thilc nam tai chinh va se dugc ghi giam den mire dam bao chac char) coo dit lqi nhuan tinh thus cho pile]) lqi fah mOt phan hop toan be) tai san thue thu-nhap hoan-14i dugc sir dung. Cdc tai san thue thu nhap doanh nghiep hoan lai chua dugc ghi nhan trade day dugc xem )(et lai vac) ngay ket thiic nam tai chinh va dugc ghi nhan khi chac chan cif) du lgi nhuan tinh thue de cc the sir dung cac tai san thuS thu nhap hoan lai chua ghi nhan nay.
Tai san thud thu nhap hoan lai va thuS thus nhap hoan lai phai tra xac dinh theo thus suit dkr tinh ap dung cho nam tai san dugc thu hOi hay ng phai tra dugc thanh tog' dkra tren cac mire thue suit co hi'eu luc tai ngay ket thirc nam tai chinh. Thue thu nhap hoan 14i dugc ghi nhantrongc) Ba cao ket qua hog dOng kinh doanh trir khi quan den cac khoan dugc ghi thang vao von chic sa hQu khi dO thue thu nhap doanh nghiep se &Jac ghi thang vao von
Thus gid gia tang C6ng tys nOp thuS gid tai gia tang theo phuong phdp khAu trir,vai thuS suit thu6 gid tri gia tang IA 10%. Tien cho thue lai dat thO thuOc tuang khOng chiu thue gid tri gia tang.
Thus thu doanh nghtep Theo Giay chirng nhan uu dai diu tir so 33/GCN-CTUBND ngay 27 thang 02 nam 2006 dm Uy Ban Nhan Dan Tinh Binh Dinh, Cong ty dugc twang au dai thue suit thue thu nhap doanh nghiep IA 10% trong thai gian 15 nam ke tir khi dkr an di vao hog dOng. Cong ty dtrgc mien thue thu nhap doanh nghiep trong 04 nam ke tir khi cO thu nhap chiu the va giam 50% thue thu nhap doanh nghiep phai nqp cho 07 nam tiep theo.
Nam 2016 IA nam thir chin Cong ty dugc huang tru dal vS thus suit.
Thu nhap tir cac hog dOng khac phai n'Op thuS thu nhap doanh nghiep vii thus suit 20%.
Khi thkrc hien tinh thud TNDN, Cong ty thirc hien phan 1)6 cac chi phi trong ky tuang ling vii ty le doanh thu cira timg hog Ong.
Cdc to khai thug dm Cong ty van con tiiy thuOc vao kg qua kiSm tra cua cac Co. quan thus. Do viec ap dung cac luat le, guy dinh ve thue doi vii nhieu loaf hinh giao dich con tiny thuOc vao cac twang dan khdc nhau nen so thue dugc trinh bay tren Bao cdo tai chinh cO the dugc clieu chinh can cir vao ket qua quyet todn dm co quan thue.
13. Ghi nh4n doanh thu va thu nhtip
Doanh thu cling clip dich vu Doanh thu cling cap dich vu diroc ghi nhan khi khong con nhimg yEu to khong chac chan ding kS lien quan den viec thanh town tien hoac chi phi kem theo. Truang hap dich vu dugc thirc hien trong nhieu ley ke toan thi doanh thu dtrgc ghi Man can cir vac) ty le dich vu hoan thanh tai ngayket thirc nam tai chinh. Truang hop don vi thu tien 1 Ian cho dich vu dugc that hien trong nhieu nam, khoan thu nhap nay se dtrgc ghi nhan vao tai khoan doanh thu chua thuc hien va phan 1)6 qua cac nam.
Doanh thu cho thue kEt cau ha tang dirge doanh nghiep thanh todn theo gid do la My (USD) theo Quyet dinh so 109/2005/QD-UBND riga), 21/09/2005 cua Uy Ban Nhan Dan tinh Binh Dinh.
Tien lai Tien lai dugc ghi nhan tren co sa thiyi gian va lai suit thirc to tong ky.
Cac ghi chzi ketn theo la ba phOn hap thanh caa Bao ctio tai chinh nay Trang 18
CONG TY CP DAU VA XAY DyNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG MP Mow s6 B 09-DN
Ban hanh theo Thong nr so 200/2014/7T-BTC Cho ruin? chinh iliac ngay 31/12/2016 nay 22/12/2014 cha B¢ Tin chinh
14. Gia win hang ban
Gia-von hang ban dugc ghi nhan khong theo doanh thu phat sinh, tat ca cac chi phi phat sinh trong nam quan den doanh thu cho thud ding trinh, ket cau ha tang deu dugc ghi nhan vao gia von. -
Ve chi phi tien thud dat dugc hach town theo s6 tien thuc n6p phat sinh trong
15. Tat san tai chinh
Phan log! tai san tdi chink Vic phan loai cac tai san tai chinh nay phu thu6c vao ban chat va muc dich cua tai san tai chinh va dugc guy& dinh tai thai diem ghi nhan ban dau. Cac tai san tai chinh cua Cong ty g6m cac nham: cac khoan dau to nam gilt den ngay dao han, cac khoan cho vay va phai thu.
Cdc khodn (Mu trr ndrn gird d4n ngdy ado hgn Cac khoan dau to nam gilt den ngay dao han IA cac tai san tai chinh phi phai sinh vai cac khoan thanh town co dinh hoac c6 the xac djnh va c6 kj, dao han co djnh ma Cong ty c6 j, dinh va c,6 kha nang gift den ngay dao han.
Cac khoan tien gal tiet kiem c6 kj, han tai don vj dugc theo dOi tren so cal tien gal ngan hang.
Cdc khan cho vay va phai thu Cac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh vai cac khoan thanh town co dinh hoac co the xac dinh va khOng dugc niem yet tren thj twang.
Gid trj ghi s6 ban tidu caa tdi san tdi chin!: Cac tai san tai chinh dirge ghi nhan tai ngay mua va dirng ghi nhan tai ngay ban. Tai thai diem ghi nhan lAn dau, cac tai san tai chinh dugc ghi nhan theo gia g6c Ong cac chi phi phat sinh khac lien quan true tiep den viec mua, phat hanh tai san tai chinh d6.
16. Nq phai tra tai chinh va ding cu von chti him
Cac ceng cu tai chinh dugc phan loai la ng phai tra tai chinh hoac cong cu von chu sa hQu tai thai diem ghi nhan ban dau phi' hqp vai ban chat va dinh nghia cua nq phai tra tai chinh va cOng cu von chi] sa ham
NQ phdi tra tdi chink Viec phan loai cac khoan ng tai chinh phu thuOc vao ban chat va mpc dich cua khoan ng tai chinh va dirge quyet djnh tai thai diem ghi nhan ban dau. Nq phai tra tai chinh ciia Cong ty gem cac khoan phai tra ngtrai ban, vay va ng, cac khoan phai tra khac.
Tai filth diem ghi nhan 'An du, cac khoan nq phai tra tai chinh khac dugc ghi nhan ban dau theo gia goc trir cac chi phi phat sinh khac lien quan true tiep den ng phai tra tai chinh do.
Gia tri phan b6 dugc xac dinh bang gia trj ghi nhan ban dau aim nq phai tra tai chinh trir di cac khoan hoan tra g6c, cOng hoac trir cac khoan phan b6 My Ice tinh theo phuong phap tai suat thirc to ci!a phan chenh lech gift gia tri ghi nhan ban dau va gia tri ciao han, trir di cac khoan giam trir (true tiep hoac thOng qua viec sir dung mgt tai khoan du phong) do giam gia tri hoac do khong the thu hOi. Phuong phap Idi suat thine to IA phuang phap tinh town gia tri phan 1)6 cua mot hoac mgt nhomcs ,n phai tra tai chinh va phan beo thu nhap Idi hoac chi phi lai trong kj, c6 lien quan. Lai suat thuc to la Idi suat chief khdu cac !wing den trot tinh se chi tra ho4csnh4n dugc trong twang lai trong suet yang NA du kien cong cu tai chinh hoac ngan han, neu can thiet, tra ve gia tri ghi so hie'rl tai thuan cua nq phai tra tai chinh.
ghi chit ken: theo la bh phOn hqp thank cna Bao cho tai chinh nay Trang 19
CONG TY CP DAU TY VA XAY DyNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HOP mAu so B 09-DN
Ban hanh theo Thong hes 200/2014/7T-BTC Cho nam tai chinh 1dt tlnic ngay 31/12/2016
e, ngety 22/12/2014 clic, BO Tai chinh
Cong cy van cha sd httu Cong_cuvtotchius6 Wu la hqp dOng chung to duqc nhUng lqi ich con lai ve tai san cCia Cong ty sau khi trir di toan bO nghia vy.
17. Bit trir cac cling cy tai chfnh
Cac tai san tai chinh va nq phai tra tai chinh chi dtrqc bit trir v6i nhau va trinh bay gia tri thuAn tren Bang can d6i ke toan khi va chi khi Cong ty:
• C6 quyen hap phap de bit trir gia tri da duqc ghi nhan; va
• CO du dinh thanh toan tren ca so than hoac ghi nhan tai san va thanh toan nq phai tra ding mot thai diem.
18. Bag ea° theo be, ph4n r-To
BOyhan theo ITnh vue kinh doanh la mgt phan c6 the xac dinh rieng bit tham gia vao qua trinh san xuat hoac cung cap san pham, dich vi va c6 rui ro va lqi ich kinh to khac yen cac b0 phan kinh doanh khac.
BO phan theo khu vuc dia ly la mOt phan c6 the xfic dinh rieng bit tham, gia vao qua trinh 'mat hoc wig cap san phalli, dich vg trong pham vi mOt m6i twang kinh to cg the va c6 rui ro va lqi ich kinh to khac vai cac 110 phan kinh doanh trong cac m6i tru6ng kinh to khac.
19. Cac ben c6 lien quan
Cdc ben Cluac ggi la lien quan nett mot ben c6 kha nang kiem soat hoac ce anh htreyng clang ki vbi ben kia trong viec ra guy& dinh tai chinh va hoat dOng. Cac pen cang duac xem la ben lien quan neu cung chiu skr kiem sok chung hay chiu anh hudmg dan ke chung.
Trong viec xem xet mOi quan he cua cac ben lien quan, ban chat dm m6i quan he (Iliac chiu trong nhieu hon hlnh thirc phap 15/.
20. Giao dich gigra cac ben c6 lien quan
Giao dich giUa cac ben c6 lien quan la vi'ec chuyen giao cac quyen luc hay nghia vu gift cac ben c6 lien quan, kh6ng xet den v* c6 tinh gia hay khong. Giao dich vai cac ben ce lien quan trong nam duqc trinh bay 6 thuyet minh ssa. VII.
V. Thong tin be, sung cho cac khoin myc trinh bay trong Bang can dOi k.4 Wan
1- Tien
Don vi tinh: VND
S6 cuOi rift SO dliu nam Tien mat 99.339.578 840.162 Tien giri ngan hang 4.834.928.605 6.062.943.266
Ci)ng 4.934.268.183 6.063.783.428
2- Diu to tai chinh nein hail SO cuai nAm SO din nam
Khoin tien gui ngan hang kv han tren 3 thang 88.500.000.000 59.500.000.000
Ci)ng 88.500.000.000 59.500.000.000
Cdc ghi chit kern theo la b6 phOn hap thanh cua &to cho haJ chinh nay Trang 20
CONG TY CP DAU TIJ VA XAY DyNG BINH DINH THUYET MINH BAO CAO TA! CHiNH TONG HQP s6 B 09-DN
Ban hanh theo Thong also 200/2014/7T-BTC Cho nOrn tai chinh ket thic ngay 31/12/2016 ngay 22/12/2014 am B(5 Tai chinh
03- PHI thu kWh hang
SO cuOi nam S6 d6u !dm Congty CO phAn TM SX Duyeri Hai - - 6.012.311.901 - 5:047.674.400- Cong ty CA phan TM SX Khdi Vy Quy Nhan 4.872.987.411 4.090.664.527 C6ng ty CP Ca khi & XD Quang Trung 959.765.280 1.147.155.087 C6ng ty TNHH Hoang PhAt 1.862.379.575 1.695.851.918 Cong ty TNHH Hoang Trang (Hoang Ha) 335.557.904 677.983.745 C6ng ty CP VRG Dd Binh Djnh 1.508.646.078 1.185.689.101 Cong ty CP XL Dien VNECO 10 961.789.847 1.006.004.903 C6ng ty TNHH Thanh Binh 1.601.687.567 1.549.700.294 C6ng ty TNHH Tnrang Lam 259.010.057 593.530.334 C6ng ty TNHH Granite An Nhan 984.785.932 980.756.535 Cong ty TNHH Thien Nam 786.985.404 969.691.471 Cong ty TNHH Nhu 1.533.917.537 1.209.812.260 DNTN Hoang Long 284.730.705 450.596.094 C6ng ty TNHH TM & XD Hoang Minh 1.240.471.222 963.169.600 COng ty CP giay An Phu 738.965.105 Cong ty TNHH Tan Dung Huy 115.962.550 115.962.550 C6ng ty TNHH My Tai Binh Djnh 1.658.772.218 1.004.092.037 Ong ty CP Luyen can thep Viet My (sat the!) Hoang 2.334.707.461 2.334.707.461 Anh)
Cong ty CP SX Dd Granitt PIA Minh Trang 748.824.609 461.482.971 °Ong ty TNHH Binh Minh 14.127.204 203.627.495 C6ng ty TNHH TM SX Nam Gia 581.721.694 581.721.694 COng ty TNHH Tri Tin 956.027.798 C6ng ty TNHH Trung Tri 397.379.119 338.067.571 C6ng ty TNHH Giay Nhdm Viet N't 483.507.083 C6ng ty TNHH TM Anh Vy 2.723.047 101.115.182 Cong ty TNHH TM DV Philtre Tien 262.000.239 232.190.674 C6ng ty TNHH Hoang Tam 59.441.098 470.017.596 C6ng ty TNHH Tan Long Granite 602.080.794 338.809.436
C6ng ty TNHH TA) Phong 303.346.654 303.346.654
Cong ty TNHH Tru&ng Huy 880.875.352 710.716.967
Cong ty TNHH Mai Long 1.211.100.139 760.458.189 Cong ty TNHH Phd Hiep 102.758.376 C6ng ty CP Phu& Hung 134.206.622 134.206.122
CN Cong ty CP Bia Sai gdn Mien Trung tai Quy Nhan 127.600.000 DNTN Thien Phu 190.735.507 90.813.476 COng ty TNHH Xuan Nguyen 231.146.502 Cac Bach hang khdc (Van phong) 750.088.388 702.746.712 Cac khach hang khdc (Trung tam) 162.813.000 COng 34.077.436.993 32.630.863.042
Cac ghi cha kem Theo la bO phOn kip thanh cua Boo coo tai chinh nay 1rang 21
LONG TY CP DAU TY VA XAY DSING BINH DINH
Cho
4-
THUYET MINH BAO CAO TAI CHINH TONG HOP Miu s6 B 09-DN Ban hank theo Th6ng nr sd 200/2014/7T-BTC
natn tai chinh lcAt thfic ngety 31/12/2016 ngay 22/12/2014 cia 86 Tar chinh
Tra trinfrc cho nguiri ban ngin hon SE cuoi nam SE diu nam
Ong ty Bao hiem PJIC0- CN Binh Dinh - 3.580.035 - -3.580.035-
C6ng ty TNHH XD Phu Dirc 287.806.523 251.813.572
Cong ty CP Cong nghe MCA trutmg mien Trung 2.384.545 2.384.545
Cong ty CP Wu Tu va Xay D;mg Binh Dinh 8.093.000
Cong ty TNHH Tu van Thiet ke HBT 1.287.128 1.287.128
Cong ty TNHH TV TK Nam Trung B6 1.234.000
COng 296.292.231 267.158.280
5- Phai thu ngin hon khic Si car( nam SO diu nam
Phil thu Ban B6i thutmg giai phong mat bin tien Cmg b6i thutmg Cong ty TNHH Thuang mai VIC
3.878.648.481 4.817.981.000
Chi phi thoai von nha nu& 36.285.455 36.285.455
Tom Cmg cho nhan vien 13.000.000
Tien an phi tom nOp 61.701.500
Phil thu khac cho xtiljt 186.352.255
Cac khoan phai thu khic 20.516.000
Cong 4.162.987.691 4.887.782.455
6- Dy pheng phai thu ngin hqn kh6 ddi SE cuoi nam S6 din nal!)
Du phtmg cho cac khoan nq phai thu qua hon tir 1 nam den duai 2 nam
2.422.163.455 8.565.940.251
Du phong cho cac khoan nq phai thu qua hon to 2 nam den da 3 dm
3.627.761.546 2.090.826.749
Tren 3 nam 6.201.685.403 COng (•) 12.251.610.404 10.656.767.000
(*) Trich lOp b6 sung trong nam nay IA 1.594.843.404 dtmg.
7- Hang ton kho
SE cu6i nam SO dau nam
Nguyen lieu, vat lieu ton kho C9 75.235.207 101.333.501
COng 75.235.207 101.333.501
(*) Cic h6a chit dimg de xis IS, nu& thii, kiem nghi0 m6i twang.
Cac ghi chi; kern then la b6 phrin hap rhanh cart Brio cho tar chinh nay Trang 22
1
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52.2
85.6
93
1.47
0.95
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CONG TY CP DAU Tir VA XAY DVNG BiNH DJNH
Cho
9-
THUYET MINH BAO CAO TAI CHiNH TONG HOP mius6 B 09-DN Ban hanh theo Thong tir .p4 200/2014/IT-Bit
Wm tai chinh iliac ngay 31/12/2016 ngay 22/12/2014 cia B(5 Tai chinh
Ili san dar dang dai han
SO cuOi nam SO dou nam
Ha tang ky thOt cac khu ding ngh10:- 27929.02931-2- - - - - 16.443.646.483
- Phu Tai 727.750.656 9.943.397.679
- Long My" 2.201.278.656 6.500.248.804
COng 2.929.029.312 16.443.646.483
10- Phai tra cho ngtai ban s6 cuOi nam SO diu nam
CEng ty TNHH XD Thuan Dirc 245.013.758 698.975.758 CEng ty QLGT Thu), b6 Binh Dinh 426.828.000 426.828.000 CEng ty CPQL & XD Dutingb0 BD 41.749.000 626.354.000 CEng ty TNHH Binh Thanh 3.024.768 659.040.200 CEng ty TNHH Thing Long 38.331.000 80.278.000 CEng ty TV XD Nguyen Truc 13.761.111 13.761.111 CEng ty TNHH XD TM TH Van Quang 9.406.000 86.629.000 CEng ty TNHH TV - XD Toan Thing 76.185.000 79.818.000 Cong ty TNHH Hai Duang 366.000.000 Cong ty TNHH Tien Thjnh 67.147.965 75.923.965 COng ty TNHH Thao Truyin 54.769.250 70.336.000 C6ng ty TNHH XD va TM Gia HO 70.000.000 C8ng ty TNHH Xay dung Minh Dix 95.166.000 C6ng ty TNHH Dix Minh 35.063.000 35.063.000 Cong ty CP TV TK GT Binh Dinh 35.834.000 35.834.000 Cong ty TNHH Hong Phuc 21.293.000 21.293.000 Cong ty TNHH TV XD Dong Ducmg 11.366.000 11.366.000 Cong ty CP TVXD Nguyen Hoang 19.592.001 19.592.001 Ong ty TNHH TVXD Throng Thanh 13.397.000 13.397.000 Cong ty TNHH Quang Minh 16.102.000 16.102.000 Trung tam QH & KDXD Binh Dinh 18.237.000 18.237.000 C6ng ty TNHH TV D'au to XD Hoang Anh 13.220.000 13.220.000 Sa Tai Chinh 12.806.000 283.000 C6ng ty TNHH Kiem Toan va Giai phap CNTT Dpi 12.681.000 12.681.000 Nam Vi6n C6ng Ngh6 Mai Trutmg 109.417.000 Nha cung cOp khac 38.304.000 239.146.699 COng 1.333.527.853 3.785.324.734
11- Ngutti mua tra tien tru*c SO cuOi nam SO (IL nam
Cong ty TNHH San xuAt Thuong mai Vu Anh 4.512.654 C6ng ty TNHH XuOt Nhap KhAu Thanh Chau 316.020.000 316.020.000 Cong ty TNHH Thucmg Mai VIC 159.680.598 159.680.598 Cong ty CO phin Diu to va Xay clung Thach Anh 3.746.903.911 G3ng ty CP Nang lucmg sinh hoc PhO Tai 1.555.599.470
Cac ghi chn ken, rhea là 1n5ph<ln hpp thanh cna Bei° can ten chinh nay Trang 24
CONG TY CP DAU TU. VA XAY D%JNG BINH DINH THUYET MINH BAO CAO TAI CHINH TONG HQP MAu s6 B 09-DN
Ban hanh theo Thong to so 200/2014/7 T-BTC Cho Wm tai chinh lce't thlic ngay 31/12/2016 ngay 22/12/2014 ctia BO Tai chinh
Ngtred mua Ira trdir fru* (dap theo)
Cong ty TNHH TM Hoang Long 500.000.000
C6ng ty CPXL Dien Tuy Phu& - -239.682.217 219.067.168
Lien Doan Lao DOng tinh Binh Dinh 118.280.634 118.280.634
C6ng ty Co phan Phuac Hung 241.181.633
Cling ty TNHH TMDV XNK Mua yang 100.000.000
C6ng ty TNHH XD Phu Thanh 250.755.807 250.755.807
Cong ty TNHH Xuan Nguyen 160.000.000
Cong ty TNHH SX-TM&DV Tien Thuat 309 172.130.161
C6ng ty Thien Cat Binh Dinh 300.000.000
Cong ty TNHH MTV V.Q.N 115.208.134 127.147.954
C6ng ty TNHH MTV Nhat Nam Hung 983.914.310 8.633.800
Cong ty TNHH DV HuSmh Phut 218.633.800
Cong ty CP SX-XNK Thanh Hung 1.320.788.015
Ong ty CO !Than Dau khi Binh Dinh 2.693.961.316
Cac kWh hang khac 237.315.896 256.625.533
COng (*) 6.654.241.036 8.236.539.323
(*) Day IA cac khoan tien khach hang tra tnr6c trong th&i gian chtfk9 hop citing thue ket can ha tang khu cong ngbiep.
12- Thue va cac khan phai n(Ip Nha nut.c SO cuoi nam So dau nam
Thus GTGT dau ra 1.276.548.814 286.316.025
Thus lieu thy dac biet Thue thu nhap doanh nghiep 473.083.456 531.772.094
Thue thu nhap ca nhan 8.150.000
Tien thue dat 18.290.984.223
Cong 1.749.632.270 19.117.222.342
13- Phil tra ngirbi lao di)ng SO call nam SO dau nail)
Phai tra cong nhan vien 1.368.300.794 1.165.538.305
Phai tra can by quan ly 416.324.519 387.237:187
Phai tra HDQT & Ban kiem soat 138.753.304 107.545.668
Phai tra Truang ban kiem soat chuyen trach 108.359.232 24.322.215
Ctjng 2.031.737.849 1.684.643.375
Qu9 luang nam 2016 cita cong nhan vien, can bO quan ly, HOi dOng quan tri va Ban kiem soat dugc thuc hien theo Nghi quyet so 48/NQ-1-IDQT ngay 30 thang 12 nam 2016.
Cac ghi chzi kern theo la bq phan hqp thank nth Bao cap tai chinh nay Trang 25
CONG TY CP DAU TU VA XAY DUNG BiNH DINH THUYET MINH BAO CAO TAI CHINH TONG HOP Mau s6 B 09-DN
Ban hanh theo Thong tit sd 200/2014fiT-BTC Cho nam chinh kit thac ngay 31/12/2016 ngay 22/12/2014 cira BO Tar chinh
14- Chi phi phai tra SO cuOi nam SO dau [tam
Chi phi thi Gong - - - - - - - - - 74.420,547
COng 77.620.547
15- Phil tra, phai nqp ngin ban khic
SO cuOi nam
SO din nam
Kinh phi cong doan
BHXH
3.273.820
Phai tra N4' co phan hoa 17.547.000 17.547.000
Phai tra khac (*) 2.158.097.497 2.005.480.972
Cong 2.175.644.497 2.026.301.792
(*) Cl:! tilt:
Phai tra bao lanh dtr thau 101.212.214 179.826.214
Chi phi tra truac cong trinh dau to dia Nha nuic 383.337.393 383.337.393
Phai tra chi phi BQLDA 232.894.000
Phan von nha nut tang sau c6 phan hoa 262.306.293 262.306.293 Phai tra, phai n6p tien dAt the) cac nam tru6c cho Nha nuac
575.146.720 575.146.720
Tien DN mua irng de thanh ly HD DN ban 603.200.877
Cac khoan phai tra khac 604.864.352
COng 2.158.097.497 2.005.480.972
16- Qu9 khen thOng, phut 191 SO cuOi nam SO dau nam
Qu9 khen thutng 178.284.388 167.014.068
Quy philc lqi 137.268.093 114.087.880
Quy khen thutng BQL die‘u hanh tong ty 30.138.387 52.802.870
grig 345.690.868 333.904.818
17- Doanh thu china thuc hii n dai han
SO cuOi nam SO dau nam
Tien ket cAu ha tang thu truac nhieu nam 117.741.313.500 101.204.739.508
Tien dAt thue thu truac nhieu nam 1.369.826.335 18.809.885
Ging (*) 119.111.139.835 101.223.549.393
(*) Doanh thu cho thue lai dAt va ket cAu ha tang khu Ong nghiep thu truac nhieu nam cua cdc doanh nghiep thue (IAA (bao gOm: ntp trudfc 10 nam, n6p truerc 18 nam va co doanh nghi0 nap den het du an).
Cac ghi chit kern then la b4 phan hop thirnh caa Brio trio tar chinh nay Trang 26
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CONG TY CP DAU TU. VA XAY DUNG BiNH DI NH THUYET MINH BAO CAO TAI CHINH TONG Hop Mitt 36 B 09-DN
Ban hank theo Thong t so 200/2014/7T-BTC Cho Min led chinh keit thzic ngity 31/12/2016
itngay 22/12/2014 act BO Tai chink
b- Chi tiet von dAu ttr ctia chi) si hOu S6 cuOi nam SO dau nam
Quy dAu to phat trien Binh Dinh 83.719.960.000 81.719.960:000 Co (long ca nhan 587.040.000 587.040.000 COng 84.307.000.000 84.307.000.000
CO tut Theo Nghi quytt Dai hoi d6ng c6 (long thuOng nien nam 2016 ngay 23 thang 04 rift 2016, Dai hOi d6ng c6 dOng di th6ng qua phuong an chia c6 ttic nam 2015 la 550 VND/ c6 phieu vai tong so tin 4.636.885.000 VND.
CO phieu SA cuAi nam s6 dim dm VI,
S6 lugng c6 phieu clang Icy phat hanh 8.430.700 8.430.700 S6 luqng c6 phieu da phat hanh 8.430.700 8.430.700 Vrl
S6 luqng c6 phieu dang luu hanh (*) 8.430.700 8.430.700
(*) Toin b6 la c6 phieu ph6 thong. Menh gia c6 phieu dang luu hinh: 10.000 VND.
VI.Thong tin 1:16 sung cho cac khan muc trinh bay trong BA° ea() kat qua hot d(ing kinh
doanh:
1- Tiing doanh thu ban hang va cung cap djch vu N5m nay
Don vj tinh: VND
Nam trithc Doanh thu cho thue ket cau ha tang 27.022.082.411 23.248.466.477 Doanh thu cho thue lai dAt th6 4.545.026.027 5.484.860.584 Doanh thu xtlIy nuac thai tap trung 1.604.389.041 1.026.732.404 Doanh thu djch vy quan tric moi truOng 1.130.556.036
COng 33.171.497.479 30.890.615.501
2- Gia von hang ban Nam nay Nam tru.6c
15.989.669.242 16.212.484.676 Gia von cung cap djch vu cho thue ket cAu ha tang, dAt tho Gia von cung cap djch vu xir 15, nudrc thii tap trung 837.631.310 579.218.542 Gia vein cung cap djch vu quan tric mai trung va khac 630.110.954 855.355.208
COng 17.457.411.506 17.647.058.426
3- Doanh thu hoat dOng tai chinh Nim nay NAm truirc
Lai tien girl ngan hang 3.242.353.448 2.489.841.337
ging 3.242.353.448 2.489.841.337
Cac ghi dui ken: theo la ba phOn hop thanh eft° &to cho ail chinh nay Trang 28
LONG TY CP DAU TU. VA XAY DVNG BINH DiNH THUYET MINH BAO CAO TAI CHINH TONG HO' Mau s6 B 09-DN
Ban hank theo ThOng nt. -200/2014/7TBTC Cho Wm tell chinh kit thz'ic ngay 31/12/2016 ngay 22/12/2014 czia B¢ Tai chinh
04- Chi phi quin 15, doanh nghiep
Nam nay Nam trtrat Chi phi nhan vien quinlj, - - - - 4.617362383 -3 507.409308 Chi phi d6 dimg van phong 230.518.904 229.325.361
Chi phi kilt hao tai san c6 djnh 740.344.810 312.764.559
Thu& phi va le phi 4.000.000 4.000.000
Chi phi dq phong 1.594.843.404 1.166.000.000
Chi phi djch vki mua ngoai 332.228.143 372.472.447
Chi phi bing tien khac 409.702.088 515.917.783
C4ting 7.929.000.132 6.207.889.458
5- Thu nh(ip kink
Nam nay
Lai chim nep tier' thud' dit 196.812.378
Thu thanh 15, tai san 63.727.273
Chenh larch gia thanh toan 28.474.357
Cac khoan thu nhip khic 23.601.984
Cling 312.615.992
Nam truirc 142.177.546
10.004.121
152.181.667
6- Chi phi khic
Nam nay Nam tram
Thu lao HDQT, ban kidm soil 285.856.000 213.223.637
Chi phi blot thuting bac 1.400.000 609.716
COng 287.256.000 213.833.353
7- Chi phi thud' thu nhtip hien hanh
Nam nay Nam truirc T6ng lqi nhuan ke wan trubc thud' 11.052.799.281 9.463.857.268 Cac khoan didu chinh tang, giam lqi nhuin kd toan dt xac 285.856.000 213.232.953 djnh lqi nhuen chiu thud' thu nhip doanh nghiep
Thu nhip tinh thud 11.338.655.281 9.677.090.221
Thu suAt thud thu nhap doanh nghiep 20% 22%
Thu 'j thu nh(ip doanh nghiep pluii nitp theo thud' sat 2.267.731.056 2.128.959.849 pla thong
Thui thu nhOp doanh nghifp With lech do tip dung (803.923.369) (865.187.830) thud' suds kit& dull suit phi thong Thui thu nhOp doanh nghiep &ye Win, giant theo Gay clu'rng nhfit int dal eau tie
TOng thue thu nh4p doanh nghiep phai niip 1.463.807.687 1.263.772.019
Thud suAt thud TNDN cua Iqi nhuin tit viec cho thug 14i dit gin ket cAu 114 tang IA 10% cho 15 nam kd tar
ngay 27/02/2006 theo GCN dai dau to 33/GCN-CTUBND. Ong ty dtrqc mien thud TNDN trong 04
nam va duqc giam 50% s6 thud' TNDN phai nqp cho 07 nam tip tie') theo. Nam 2014 la !tam cu6i c6ng
Cling ty dtrqc giant 50% thud' TNDN.
Cite ghi chi kens theo la ba phan hop thanh ctia Boo coo tai chinh nay Trang 29
Quy N t)‘
,
GONG TY CO PHAN.
DAU TU VA
XAY DUNG
in DT
thong 01 'Om 2016
d6c
•
• S .
- APHIEU LINH
Pi C6NG TY CP DAU TU. VA XAY DVNG BINH DINH THUYET MINH BAO CAO TAI Mini TONG Cho nom tai chinh ket iliac ngay 31/12/2016
HQP Miu só B 09-DN Ban hanh then Thong tirso 200/2014/1T-8TC
ngay 22/12/2014 caa BO Tat chinh
I 1
1
1
08- CO phieu va !Ai ca ban tren co phieu Nam nay Nam t nem
Loi nhuan nom nay 9.588.991.594 8.200.085.249 SO c6 phieu da phat hanh 8.430.700 8.430.700
SO ce phieu quy dau kY
S6 c6 phieu dang ltru hanh dau k$' 8.430.700 8.430.700 Se phieu mua lai trong ky Se ce phieu guy cutii ky Se c6 phieu dang Itru hanh cuei kj, 8.430.700 8.430.700 Lai ca ban tren co phieu 1.137,39 972,65
Trong nom Gang ty khong co c6 phieu tru dal
VII. Thong tin Ithac:
1. Cac khoan thu lao cho HDQT va Ban kie'm soil:
Cac khoan thu lao phat sinh trong nom cCia HDQT va Ban kiem soot lA 696.696.000 d6ng (g6m: chi cho cac thanh vien trtrc tiep guar' 1j, toi Ong ty IA 410.840.000 (long, chi cho cac thanh vien khong trkrc tiep (plan IS, tai Ong ty IA 285.856.000 d6ng).
2. Giao dich ceta cac ben c6 lien quan:
Trong qua trinh hoot dOng kinh doanh, Cong ty phat sinh cac nghiep vv vai cac Ong ty, ca nhan ma cong ty co lien quan thong qua quan he ye yen. Nhu &roc trinh bay dtrai day, Cong ty va cac cling ty lien ket ma Cong ty c6 mei quan he giao dich th6ng qua quan he dau ttr/ nhan dau ttr hoac thong qua rriOt nha dau ttr chung va do do se IA thanh vien cua ding mOt tap down.
Nh&ng giao dich chii yeu ciia C8ng ty %/el cac ben lien quan trong nom bao g6m:
Ben lien quan MOi lien he N6i dung So tien
Quy dau ttr phat trien Binh Dinh C6 clang
Tra c6 arc 4.604.597.800
S6 dtr v8i cac ben co lien quan tai theri diem 31/12/2016 bao g6m:
Ben lien quan M6i lien he N6i dung
SO in
Quy dAu ttr phat trien Binh Dinh C6 (long
Phai tra khac
la wan trtrerng
NGUYEN VAN LE
Cdc ghi chti kern theo la ba pkin hop thanh cart Brio coo tai chinh nay Trang 30
