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BAN SAO
CONG TY CO PHAN XAY LAP THUA THIEN HUE
BAO CAO TAI CHINH RIENG CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016
CONG TY CO PHAN XAY LAP THO'A THIEN HUE
BAO CAO TAI CHINH RIENG CHO NAM TAI CHiNH KET THUC NGAY 31 THANG 12 NAM 2016
NOI DUNG TRANG
Thong tin v'e doanh nghi4 1
Bao cao cua T6ng Giam doc 2
Bao cao ki6m toan 3
Bang can doi k4 toan rieng (Mau s6 B 01 — DN) 5
Bao cao k'et qua hopt ciOng kinh doanh rieng (Mau s6 B 02 — DN) 7
Basco cao Iu'u chuy4n ti 'en to rieng (Mk s6 B 03 — DN) 8
Thuye't minh bao cao tai chinh rieng (Mk s6 B 09 — DN) 9
CONG TY CO PHAN XAY LAP THU'A THIEN HUE
THONG TIN VE DOANH NGHIEP
GiAy chipng nhAn clang kji doanh nghrOp cong ty c6 phan S6 3300101156 do So' ke hoach va DAu tu' Tinh Thira Thien -
Hue AD IAn &au ngay 5 thang 1 nam 2011 va Giay chOng nhan clang icjt doanh nghiep thay d6i Can thilv 6 ngay 2 thang 8 nam 2016.
• 1,
Hoi d6ng Quan tri Ong Le Qujr Dinh
Ong TrAn DOT Hi6n
Ong Le Qujt Dinh
Ong Le TAn Phtsac Ong Nguyen Thanh San Ong Doan Hai Thuan Ong Le Van Hau
Chu tich ngay 10 thang 6 nam 2016)
Chu tich (Den ngay 10 thang 6 nam 2016) Thanh vier' (Den ngay 10 thang 6 nam 2016) Thanh vien Thanh vien Thanh vien Thanh vien (TC, ngay 10 thang 6 nam 2016)
Ban Ki6m soat
diOn theo phap 1u4t
Ba Nguyen Thi Thanh Hiyong Trithng ban Ong Nguy6n Chau Tran Thanh vier'
(ICJ, ngay 10 thang 6 nam 2016) Ba Nguyen Thi Kim Phung Thanh vien BA Nguyen Thi Thanh Binh Thanh vien
(Tip ngay 10 thang 6 nam 2016) Ong Phan Van Minh Thanh vier)
(TCy ngay 10 thang 6 nam 2016 den ngay 1 thang 12 nam 2016)
Ba Le Thi CAm Thanh vien (Den ngay 10 thang 6 nam 2016)
Ong Le Qt4 Dinh Tong Gam ci6c
Try sd chinh L6 s6 9, Duang PhAm Van D6ng, PhLreyng V9 DA Thanh ph6 Hu& Tinh ThCra Thien — Hue
Ki6rn toan vien Cong ty TNHH PricewaterhouseCoopers Viet Nam
1
CONG TY CO PHAN XAY LAP THCM THIEN HUE
TRACH NHIEM COA TONG GIAM DOC DOI VO'l CAC BAO CAO TAI CHINH RIENG
T6ng Gam doc cua Cong ty Co phan XaylAp Thira Thien Hue ("Cong ty") chiu trach nhiem lap cac bao cao tai chinh rieng the hien trung thkrc va hgp19 tinh hinh tai chinh cua C6ng ty tai ngay 31, thang 12 nam 2016 va ket qua hoat d6ng kinh doanh va chuyen tien to cua nam tai chinh ket thuc cung ngay neu ten. Trong viec lap cac bao cao tai chinh rieng nay, T6ng Gam doc duvc yeu cau phai:
• chon Ikra cac chinh sach Ice toan phu hgp va ap dung mot cach nhAt quan; • thkrc hien cac xet doan va u,O'c tinh mot cach hgp19 va than trong; va • lap cac bao cao tai chinh rieng ten ca so' dan vi hoat d6ng lien tuc trir khi gia dinh dan vi
hoat d6ng lien tuc la kh6ng phu hgp.
Tong Gam doc cua Cong ty chiu trach nhiem bao dam rang cac s6 sach ke toan dOng dAn da du'o'c thiet lap va duy tri de the hien tinh hinh tai chinh cua COng ty vai d6 chinh xac hgp19 tai moi the:6 di4m va de lam ca so' lap cac bao cao tai chinh rieng tuan thu theo the do ke toan du'o'c trinh bay 0' Thuy6t minh so 2 cua cac bao cao tai chinh rieng. TOng Giam dOc cua Cong ty cling chiu trach nhiem doi veyi viec bao ye cac tai san cua COng ty va thkrc hien cac bien phap hgp19 de ngan ngt:ra va phat hien cac gian lan va cac sai sot khac.
PHE CHUAN CAC BAO CAO TAI CHINH RIENG
Theo day, toi phe chuan cac bao cao tai chinh rieng dinh kern ti' trang 5 Ten trang 37. Cac bao cao tai chinh rieng nay phan anh trung thkrc va hgp 19 tinh hinh tai chinh cua COng ty tai ngay 31 thang 12 nam 2016 cung nhu' ket qua hoat Ong kinh doanh va tinh hinh chuyen tien to cho nam tai chinh ket thuc ding ngay neu ten, phi' hop yeti cac Chun mup K4 toan Viet Nam, Ch6 d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap19 co lien quan den viec lap va trinh bay bao cao tai chinh.
NguVi sir dung cac bao cao tai chinh rieng cua C6ng ty nen doc cung v61 cac bao cao tai chinh hop nhat cua C6ng ty va cac cong ty con (goi chung la "Tap doan") cho nam tai chinh ket
ngay 31 thang 12 nam 2016,de co thOng tin ve tinh hinh tai chinh, ket qua hoat d6ng va tinh hinh chuyen tien to cua Tap doan
LONG 1'/ • C6 P N • XAY THiiATHIE ; .UE
Le Qu9 {Dinh , Tong Giarn doc
Tinh TN:pa Thien — Hue, nuop CHXHCN Viet Nam Ngay 14 thang 3 nam 2017
2
-1116 pwc
B AO C AO KIEM T OA N DOC Lip GUI CAC CO BONG VA HOI BONG QUAN TRI CUA CONG TY CO PHAN XAY LAP THCYA THIEN HUE
ChCing toi da ki6m toan bao cao tai chinh rieng kern theo cua Cong ty Co phAn Xay lap TN:1'a Thien Hu4 ("Cong ty") duvc lap ngay 31 thang 12 nam 2016, va duvc T6ng Gam doc Cong ty phe duyet ngay 14 thang 33 nam 2017. Bao cao tai chinh rieng nay bao g6m: bang can doi ke toan tai ngay 31 thang 12 nam 2016, bao cao ket qua hoat d6ng kinh doanh, bao cao lu,u chuyen Wen to cho nam tai chinh ket thitc ding ngay neu ten, va thuyet minh bao cao tai chinh rieng bao gOm cac chinh sach ke toan chu yeu tix trang 5 den trang 37.
Trach nhiem cua T6ng Giam doc
Tong Giam doc Cong ty chiu trach nhiem vre viec Iap va trinh bay trung thtyc va hgp ly bao cao tai chinh rieng cua COng ty theo cac Chun mu'c Ke toan Viet Nam, Ch6 d6 Ke toan Viet Nam va cac qui dinh phap ly có lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat not b6 ma Tong Giam clOc xac dinh la can thiet de dam bao,choyiec lap va trinh bay bao cao tai chinh rieng khOng có sai sot trong yeu do gian Ian hoac nham Ian.
Trach nhiem cua Kim toan vien
Trach nhiem cua chung toi la du'a rayki4nv'e bao cao tai chinh Hong nay du'a tren ke't qua cu6c kiem toan. Chung toi ,d5 tin hanh kiem toan theo cac Chun mix Kiem toan Viet Nam. Cac chuan mu'c nay yeu cau chung Col tuan thu chuan mu'c va cac quy dinh ve dao din nghe nghiep, lap ke hoach va thtyc hien cuOc kiem toan de dat ,clu,gc ski, dam bao hop ljr ye viec lieu bao cao tai chinh rieng cua Cong ty có con sai sot tong yeu hay kh6ng.
COng viec ki6m toan bao g6m thtyc hien cac thu tkic nhAm thu thap cac bAng cht:yng kiem toan ve cac s6 lieu va thuye't minh tren bao cao tai chinh rieng. Cac thu tkic ki6m toan du'o'c chon du'a trot, xet doan cua kiem toan vien, bao gam danh gia rui ro có sai sot tong yeu trong bao cao tai chinh rieng do gian Ian hoac nham Ian. Khi thtyc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat not b6 cua COng ty lien quan den viec lap va trinh bay bao cao tai chinh rieng trung thtyc va hgp ljt nham thiet ke cac thu tkic kiem toan phi.' hop vdi tinh hinh thtyc t6, tuy nhien kh6ng nhAm mix dich du'a ray kren ve hieu qua cua ki6m soat not b6 cua Cong ty. C6ng viec kiem toan cOng bao gom viec danh gia tinh thick hap cua cac chinh sach ke toan cluvc ap dung va tinh hgp ljr cua cac u,O'c tinh ke toan cua TOng Giam dOc ding nhu' danh gia viec trinh bay tong th6 bac, cao tai chinh hong.
Chung toi tin tu,ong rang cac bkg chOng kiem toan ma chOng toi da thu thap duvc la &ay du va thich hop lam ca so' cho y ki6n kiem toan cua chOng toi.
3
C6ng ty TNHH PricewaterhouseCoopers ViOt Nam, Lau 8, Saigon Tower, 29 La Duan, Quan 1, TP. H6 Chi Minh, ViOt Nam DT: +84 (8)38230796, www.pwc.cornIvn
.1116 pwc
Y kien cua Kim toan vien
Theo 9 kien cCia chung toi, bao cao tai chinh rieng cla phan anh trung thcrc va hop l9, tren cac khia canh trong yeu tinh hinh tai chinh cCaa COng ty, tai ngay 31 thang 12 nam 2016, ding nhu' ket qua hoat Ong kinh doanh va tinh hinh lu'u chuyen tien to cho nam tai chinh Wet thilc ding ngay neu tren, phi' hop v61 cac Chuan mu'c Ke toan Viet Nam, Che do Ke Viet Nam va cac quy clinh phap 19 co lien quan den vi0c lap va trinh bay bao cao tai chinh.
VAn d6 khac
Cac bao cao tai chinh rieng cCia COng ty cho nam tai chinh ket thCic ngay 31 thang 12 nam 2015 cluvc kiem toan bai mot clan vi kiem toan khac may kien cCia ho phat hanh ngay 29 thang 3 nam 2016 la chap nhan toan phAn.
Thay mat va dai dien cho Cong ty TNHH PricewaterhouseCoopers ViOt Nam
Richard Peters
Da Quang Huy S6 Gikt CN DKHN ki4m toan:
S. iay CN DKHN kiem toan:
0561-2013-006-1
1895-2016-006-1 Ch k9 duvc Ciy quy6n
56 hieu bao cao kiem toan: HCM5745 TP. H6 Chi Minh, ngay 14 thang 3 nam 2017
Nhu' '15 neu trong thuyet minh 2.1 dm cac bao cao tai chinh rieng, cac bao cao tai chinh kern rieng theo khang nhAm Mc1C Bich phan anh tinh hinh tai chinh, k6t qua hoat Ong kinh doanh va chuyen tien to theo cac nguyen tac va th6ng le ke toan (la du,c/c thira nhan cac nuerc va cac the the khac ngoai CHXHCN Viet Nam, va flan nira, cung khOng danh cho nhCing ngu,61 sCr dung nao kh6ng biet cac nguyen tac, cac thu tvc va cac th6ng le ke toan Viet Nam.
4
CONG TY CO PHAN XAY LAP THU'A THIEN HUE
BANG CAN DOI KE TOAN RIENG
Ma so TAI SAN
Mau s6 B 01 — DN
Tai ngay 31 thang 12 nam Thuy6t minh
2016 VND
2015 VND
100 TAI SAN NGAN HAN 325.608.926.739 278.254.967.424
110 Ti6n va cac khoan tu'o'ng du'o'ng ti6n 3 161.827.325.049 160.085.016.215 111 Tien 87.317.838.998 86.516.631.551 112 Cac khoan tuang du,ang ti6n 74.509.486.051 73.568.384.664
130 Cac khoan phai thu ngin han 101.694.620.326 64.448.212.016 131 Phai thu ngan han cOa khach hang 4 99.475.802.667 63.509.442.487 132 Tra tru'ac cho ngutei ban ngan han 6 3.371.005.032 258.384.249 135 Phai thu ye cho vay ngan han 7 6.625.492.513 2.212.838.513 136 Phai thu ngan han khac 8 10.780.942.614 14.475.776.767 137 Du' phong phai thu ngan han kho dOi 5 (18.558.622.500) (16.008.230.000)
140 Hang ton kho 51.949.089.559 44.475.694.287 141 Hang ton kho 9 51.975.293.259 44.475.694.287 149 Du' ph6ng giam gia hang ton kho (26.203.700)
150 Tai san ngin han khac 10.137.891.805 9.246.044.906 151 Chi phi tra tru'ac ngan han 1.137.891.805 246.044.906 153 Thue va cac khoan khac phai thu Nha nu,ac 10 9.000.000.000 9.000.000.000
200 TAI SAN DAI HAN 150.199.121.454 158.539.510.644
210 Cac khoan phai thu dai han 2.181.188.514 2.549.538.930 216 Phai thu dai han khac 2.181.188.514 2.549.538.930
220 Tai san co Binh 21.244.107.362 22.710.221.521 221 Tai san co dinh hiyu hinh 11(a) 20.901.577.362 22.367.691.521 222 Nguyen gia 37.433.403.710 37.662.785.528 223 Gia th hao mon luy Ice (16.531.826.348) (15.295.094.007)
227 Tai san co dinh vo hinh 11(b) 342.530.000 342.530.000 228 Nguyen gia 342.530.000 342.530.000 229 Gia tri hao mon lay k'e
230 136t Ong san clAu tu' 12 42.441.779.892 45.500.373.024 231 Nguyen gia 60.345.211.948 60.345.211.948 232 Gia tri hao mon luy ke (17.903.432.056) (14.844.838.924)
240 Tai san do' dang dai han 45.091.000 3.612.674.885 242 Chi phi x'ay dung ca ban clo' dang 13 45.091.000 3.612.674.885
250 DAu tu' tai chinh dai han 81.615.187.152 81.877.560.269 251 Dau tu, vao cong ty con 14(a) 62.881.178.189 63.860.136.645 252 Dau tu' vao cong ty lien ket 14(b) 27.279.940.820 27.798.300.737 253 eau tu' gop von vao dan vi khac 14(c) 1.463.602.167 1.122.573.690 254 Du, phong dau tu' tai chinh dai han (10.009.534.024) (10.903.450.803)
260 Tai san dai han khac 2.671.767.534 2.289.142.015 261 Chi phi tra tru'ac dai han 1.229.821.334 1.247.761.482 262 Tai san thue thu nhap hoan lai 21 1.441.946.200 1.041.380.533
270 TONG TAI SAN 475.808.048.193 436.794.478.068
Cac thuy6t minh trang 9 Ten trang 37 la mot phAn cAu thanh cac bao cao tai chinh rieng nay.
5
284.013.085.595 259.584.873.567
188.311.432.324 15 49.019.614.318 16 58.110.315.989
17 7.132.942.003 6.374.162.331
247.179.267 587.847.250
18(a) 54.982.521.484 19 2.036.936.304
20(a) 6.960.409.462 2.859.503.916
165.922.916.538 53.951.577.284 17.662.212.575
4.655.855.989 15.396.128.378
251.836.606 619.219.065
55.493.046.131 4.942.556.394 9.125.802.000 3.824.682.116
95.701.653.271 18(b)
82.706.014.926 20(b)
12.995.638.345
191.794.962.598
191.794.962.598 22, 23 152.460.000.000
152.460.000.000 23 8.672.000.000 23 30.662.962.598
93.661.957.029 82.348.171.548 11.313.785.481
177.209.604.501
177.209.604.501 138.600.000.000
138.600.000.000 5.372.884.870
33.236.719.631
237.604.501
224.638.283
30.425.358.097
33.012.081.348
436.794.478.068
CCU PHAN
' XAY L
. :•..\ - -
GONG TY CO PHAN XAY LAP THUA THIEN HUE finiu so B 01 — DN
BANG CAN DOI KE TOAN RIENG (ti6p theo)
Tai ngay 31 thang 12 nam Ma so NGUON VON
Thuy4t minh
2016 2015 VND VND
300 NO' PHAI TRA
310 No, ngin h?n 311 Phai tra ngu,o,i ban nggn han 312 Ngu,,o'i mua tra Wen tru,Oic ngAn han 313 Thu va cac khoan phai nOp ngan sach
Nha nu'o'c 314 Phai tra ngu,o'i lao long 315 Chi phi phai tra ngan han 318 Doanh thu chu'a thvc hien ngan han 319 Phai tra ng&n han khac 320 Vay ng6n han 321 Du, phong phai tra ngAn han 322 Quji khen thu'ong, phac Igi
330 Na dai han337 Phai tra dai han khac 342 Du, phong phai tra dai han
400 VON CHO sei Him
410 V6n chu so, hipu 411 Von gOp cua ch6 so' him 411a - Co phiesu ph6 thOng co quyen bleu
quyet 418 Qu9 dau tu, phat tri6n 421 Lgi nhuan sau thud chu'a phan phoi 421a - Lgi nhuan sau thud chu'a phan phOi
luy ke cua cac nam truck 421b - Lgi nhuan sau thud chu'a phan phoi
nam nay
440 TONG NGUON
Le Thi Khanh Van
Le Van Tai Ngu,o'i lap/Ke toan tnyang Giam doc tai chinh
Le QuY Dinh T6ng Giam doc Ngay 14 thang 3 nam 2017
Cac thuy6t minh trang 9 d6n trang 37 la mot phan c'au thanh cac bao cao tai chinh rieng nay.
6
CONG TY CO PHAN XAY LAP THUA THIEN HUE mAu s6 B 02 — DN
BAO CAO KET QUA HOAT HONG KINH DOANH RIENG
Ma so
Nam tai chinh k6t thLic ngay 31 thang 12
Thuyet minh
2016 VND
2015 VNO
01 Doanh thu 235.593.161.748 214.863.906.854
02 Cac kho -an glam tru, doanh thu (829.021.182) (798.680.531)
10 Doanh thu thuin 25 234.764.140.566 214.065.226.323
11 Gia von 26 (209.586.297.431) (184.561.918.288)
20 Loi nhuen gop 25.177.843.135 29.503.308.035
21 Doanh thu hoat Ong tai chinh 27 23.357.848.721 20.164.086.361 22 Chi phi tai chinh 28 (780.199.996) (5.497.830.248) 23 - Trong clO: Chi phi I5i vay (248.947.651) (108.593.909) 26 Chi phi qu6n19 doanh nghiep 29 (20.325.420.244) (14.294.397.711)
30 Loi nhu4n thuin tip host clang kinh doanh 27.430.071.616 29.875.166.437
31 Thu nhap khac 12.201.727.178 8.993.513.433 32 Chi phi khac (6.766.145.828) (1.451.320.539) 40 Lori nhu'On khac 30 5.435.581.350 7.542.192.894
50 Tang Icri nhuen ke toan tru'o'c thus 32.865.652.966 37.417.359.331
51 Chi phi thus TNDN hien hanh 32 (2.840.860.536) (5.446.658.516) 52 Chi phi thus TNDN hoan lai 32 400.565.667 1.041.380.533
60 Lo'i nhu4n sau thus TNDN 30.425.358.097 33.012.081.348
Le Thi Khanh Van Le Van Tai
Le Qu9 Dinh Ngu'o'i lap/K4 toan tru'&ng Giam clOc tai chinh
T6ng Giarn cloc Ngay 14 thang 3 nam 2017
Cac thuy6t minh tCp trang 9 d6n trang 37 la mot phAn cAu thanh cac bao cao tai chinh rieng nay.
7
Le Thi Khanh Van Ngt_reyi lap/K6 toan
an Tai m doc tai chinh
Le Quji Dinh Thng Giam (Ric Ngay 14 thang 3 nam 2017
Cac thuyet minh tip tran rang 37 la mot phan cAu thanh cap bao cao tai chinh rieng nay.
CONG TY CO PHAN XAY LAP THO'A THIEN HUE Mau so B 03 — DN
BAO CAO LU'U CHUYEN TIEN TE RIENG (Theo phu'o'ng phap gian tiep)
Nam tai chinh k6t thtac ngay 31 thang 12 nam
2016 2015 VND VND
Ma so
Thuy6t minh
01
02 03 05 06 08
09 10 11 12 14 15 16 17 20
21 22 23 24 25 26 27 30
33 34 36 40
50
LU'U CHUYEN TIEN TU' HOAT HONG KINH DOANH Loi nhuan trunfirc thu6 32.865.652.966
Dieu chinh cho cac khoan: Khau hao tai san co Binh va bAt dOng san dau tu' 11, 12 5.198.150.779 Cac khoan thy phOng 1.199.139.747 Lai tip hoat dOng dau tu' (23.357.848.721) Chi phi lai vay 28 248.947.651
Lcyi nhuan tic, hog Ong kinh doanh tru'o'c nhu'ng thay d6i von lu'u thing 16.154.042.422 (Tang)/giarn cac khoan phai thu (17.746.593.085) Tang hang ton kho (7.499.598.972) Tang/(giam) cac khoan phai tra 29.720.778.062 (Tang)/giam chi phi tra trtyac (873.906.751) Tien lai vay da tra (154.567.741) Thue thu nhap doanh nghilep da nOp 17 (4.949.671.516) Tien thu khac tip hoat dOng kinh doanh Tien chi khac tip hoat dOng kinh doanh (2.111.838.000)
Lu'u chuy6n ti6n thuan tic, hoat dOng kinh doanh 12.538.644.419
LU'U CHUYEN TIEN TU' HOAT HONG DAU TU' Chi de mua sam, xay dung TSCD (1.773.818.182) Thu tip thanh lc', nhuvng ban TSCD 1.100.374.694 Chi cho vay (5.500.000.000) Thu hOi cho vay _ 1.186.739.000 Chi dau tty gOp von vao dun vi khac Thu h6i dau tu' gob von vac, dan vi khac 1.190.598.456 Thu lai cho vay, co tirc va lol nhuan duvc chia 8.689.187.537
Lu'u chuyen ti6n thuin tic, hoat thing dau tu' 4.893.081.505
LU'U CHUYEN TIEN TU' HOAT HONG TAI CHINH Thu tit, vay ngan han 27.967.356.350 Chi tra no' gOc vay (30.872.976.440) Chi tra co tu,c cho chi] so, him (12.783.797.000)
Lu'u chuyen thuan tip hoat dc)ng tai chinh (15.689.417.090)
Lu'u chuy6n lien thuin trong nam 1.742.308.834
Ti6n va tu'o'ng dtrang ti6n diu nam 3 160.085.016.215
0 Chung iti(ic• IOC.) VA'n g‘i 2018
60 61 Anh huomg cua thay dOi tjf gia doai quy doi pgoai ,
cy IFIV: 711T S N MT
70 Tien va tu, ng du,cyng' ien cuoi namAN40 DUNG V OIBA " '
37.417.359.331
5.263.719.179 (7.477.660.864)
(18.725.786.115) 104.525.416
16.582.156.947 88.348.442.249 (5.797.454.043)
(78.267.362.144) 27.138.204.936
(104.525.416) (5.566.821.745) 1.584.278.251
(25.595.490.422) 18.321.428.613
(2.515.297.709) 1.559.323.636
(4.743.832.000) 7.972.151.339
(4.950.561.000) 1.800.000.000
18.725.786.115 17.847.570.381
4.561.764.882 (1.577.067.246)
(12.208.270.500) (9.223.572.864)
26.945.426.130
133.139.590.085
.949 160.085.016.215
Pi-F O. IPM,
V1 4") - `JS' -- •
,./- •-• •
CONG TY CO PHAN XAY LAP THUA THIEN HUE MAu s6 B 09 — DN
THUYET MINH BAO CAO TAI CHINH RIENG CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016
1 DAC DIEM HOAT BONG CUA CONG TY
C6ng ty Co phan kay Lap Thiya Thien Hue ("Cong ty") duvc hinh thanh tix viec co phan h6a COng ty kay Lap Thi.fa Thien Hu4, mot doanh nghiep Nha theo Quyet dinh s6 2660/QD-UBND ngay 23 thang 12 Warn 2010 cua Oy ban Nh5n dan Tinh Thu'a Thien — Hue. Cong ty duvc cap IAn d'au Gray chCmg nh5n d5ng k9 doanh nghiep s6 3300101156 do SO' Ke hopch va Dau tu' Tinh Thipa Thien — Hue ngay 5 thang 1 nam 2011 va Giay chin-1g nhk clang k9 doanh nghiep thay d6i Ian thir 6 ngay 2 thang 8 nam 2016.
Hopt d6ng chinh cua Cong ty la xay dung cac cong trinh dan dung, cac cong trinh cong nghiep, cong cong, the thao, giao thong, they Igi va ha tang k9 thu5t; van va giam sat thi cong xay dtyng va hoan thien cac cong trinh dan dung, cong nghiep, giao th6ng va thily lot; kinh doanh batcl6ng san, co' so' hp tang khu cong nghiep va dan Cu'; san xu5t vat lieu xay dung; kinh doanh va khai thac da, cat, soi; va san xuat san pham khac tu, go.
Chu k9 san xuAt kinh doanh thong thuteng cua Cong ty la 12 thang.
Tpi ngay 31 thang 12 nam 2016, Cling ty co 6 cong ty con va 5 cong ty lien ket nhu' duvc trinh bay 0' Thuyet minh 14 —05u tu' tai chinh dai hpn.
Tpi ngay 31 thang 12 nam 2016, Cong ty co 895 nhan vien (ngay 31 thang 12 nam 2015: 974 nhan vien).
2 CAC CHINH SACH KE TOAN CHU YEU
2.1 Co so, cua viec lap cac bac, cao tai chinh rieng
Cac bao cao tai chinh rieng da du'o'c l5p theo cac Chuan mcpc K4 toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap I9 c6 lien quan den viec l5p va trinh bay bao cao tai chinh. Bao cao tai chinh rieng duvc l5p theo nguyen tac gia goc.
Cac bao cao tai chinh rieng kern theo khong nham muc dich trinh bay tinh hinh tai chinh, ket qua kinh doanh va tinh hinh lu'u chuyk tin to theo cac nguyen tac va thong le ke toan thu'ong duvc chap nh5n cac nu,O'c va cac the the khac ngoai nu'ac Viet Nam. Cac nguyen fac va thong le ke toan six dung tai nu,ac Viet Nam co the khac vdi cac nguyen Vac va thong le k6 toan tai cac wen va cac th6 the khac.
Ngoai ra, Cong ty cung (15 soan l5p cac bao cao tai chinh hgp nhat theo cac Chuan mcpc Ke toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap I9 co lien quan den viec l5p va trinh bay bao cao tai chinh hop nhat cho C6ng ty va cac cong ty con ("T5p doan"). Trong cac bao cao tai chinh hgp nhat, cac cong ty con la nhCrng cong ty ma T5p doan kiem soat cac chinh sach hopt d6ng va tai chinh, da duvc hop nhat day du.
Ngu,61 six dung cac bao cao tai chinh rieng cua Cong ty nen doc cOng vai cac bao cao tai chinh hgp nhat cua T5p doan cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 d6 co. du thong tin ve tinh hinh tai chinh, ket qua hoat Ong kinh doanh vá tinh hinh chuyen tien to cua T5p doan.
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2.2 Nam tai chinh
Nam tai chinh dm Cong ty bat &au tip ngay 1 thang 1 den ngay 31 thang 12.
2.3 Dan vi tin to sir clung trong 1(6 toan
Dan vi Wen to sip dung trong ke toan va duvc trinh bay ten bao cao tai chinh rieng la Bong Viet Nam ("VN-D").
Cac nghiep vu phat sinh bAng ngoai to duvc quy cl6i theo ty gia giao dich thiic to ap dung tai ngay phat sinh nghiep vu. Chenh lech tjt gia pht sinh tip cac nghiep vu nay duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hoat d6ng kinh doanh.
Tai sari va no' phai tra bang ti'en to có goc ngoai CO tai ngay cua bang can doi 14 toan rieng Ian luvt duvc quy doi theo ty gia mua va ty gia ban ngoai to ciia ngan hang, , thuvng mai nui Cong ty thuong xuyen co giao dich ap dung tai ngay bang can doi Ice toan rieng. cac khogn ngopi to girl ngan hang tai ngay dm bang can doi ke toan rieng duvc quy dal theo t' gia mua dm chinh nsan hang nui COng ty m& tai khoan ngoai te. Chenh lech tjt gia phat sinh tip viec quy clOi nay duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hopt d6ng kinh doanh rieng.
2.4 Ti&I va cac khoan twang dwang ti4n
Tien va cac khoan tu'o'ng &rang ti'en bao gorn Wen mat tai q99, tiesn gt:pi ngan hang, tin dang chuyen, tien gill khong kSt han va cac khoan dau tu' ngan han khac co thai han ciao han ban dau kh6ng qua ba thang.
2.5 Khoin phai thu khach hang
Cac khoan phai thu khach hang du'o'c the hien theo gia tri ghi tren hoa dun ge?c trip cikr phongcac khoan phai thu kho doi duvc u'eyc tinh du'a. tren,viec ra soat cila T6ng Gam doc dOi vai tat ca cac khoan con chu'a thu tai thoi diem cuoi nam. Cac khoan ncy duvc xac dinh la khong the thu hoi se duvc xoa so.
2.6 Hang ton kho
Hang ton kho duvc the hien theo gia thap hurl giCra gia g6c va gia tri thuAn co th4 thu'c hien duvc. Gia g6c bao Om tat ca cac chi phi mua, chi phi the bi4n va cac chi phi khac co duvc hang ton kho & dia diem va trang thai hien tai. Gia g6c dm hang hoa bat d6ng san de ban bao gOrn cac chi phi di vay lien quan tru'c tiep den viec mua quy6n sir dung dat, san lap mat bang, den tau giai toa va thi cong ha tang. Gia gOc duvc xac dinh ten ca sey sau:
Nguyen vat lieu va cong cu, dung cu Chi phi san xuat, kinh doanh do' dang
Hang hoa bat d6ng san d4 ban
Binh quan gia quy'en Gia von nguyen vat lieu va lao d6ng tru'c tiep cong chi phi san xuat chung co lien quan tru'c tiep den tu'ng cong trinh Thtyc t4 dich danh
Gia tri thu5n co th4 thvc hien duvc la gia ban u,ac tinh cila hang ton kho trong kS' kinh doanh binh thuteng trip chi phi t.r&c tinh de hoan thanh san pham va chi phi utec tinh can thie't cho viec tieu thk.i. Dv phOng duvc15'p cho hang ton kho bi lOi thsfyi, cham Iu'u chuOn va '31 hong.
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2.7 Diu tu'
(a) Diu tu, vac) cong ty con
Cong ty con la nhCFng doanh nghiep ma COng ty c6 quyen chi ph6i cac chinh sach tai chinh va haat d'Ong cua doanh nghiep, thuVng di kern sla viec nam,gi0, han mot niya quyen bieu quyet. Si' ton tai va tinh hU'u hieu cua quyen bieu quyet tiem tang dang duvc thcFc thi hoac duvc chuyen dOi se duvc xem xet khi danh gia lieu Cong ty ca quyen kiem soat doanh nghiep hay kh6ng.
Diu tu' vao cong ty con duvc hach toan theo gia goc trir di du' phong giam gia dau tu'. Du' phong Om gia dau tu' duvc lap khi co su, giam gia tri cua cac khogn dau tu'.
(b) Diu tu' vac) cac ding ty lien ke't
Cong ty lien k§t la tat ca cac cong ty trong d6 Cong ty ca anh hyo'ng clang 1c4 nhu'ng khOng phfii kiem soat, thuVng duvc the hien thong qua viec nam giCF tu, 20% den 50% quyen bleu quyet 6' cong ty do.
DAu tu' vao cac cong ty lien Of duvc hach toan theo gia goc trio' di du' ph6ng Om dau dau tu'. Du' phong giam gia dau tu' duvc lap khi CO sty Om gia tri cua cac khoan dau tu'.
(c) Diu tu' gop von vac, clan vi khac
Diu tu' gop von vao dun vi khac la cac khoan dhu tu' vao cong cu von cua do'n vi khac nhu'ng khong c6 quyen kiem soat hoac, dong kiem soat, khOng co anh hung dangke dOi vgi ben duvc dau tu'. Cac khoan dau tu' nay duvc ghi nhan ban dau theo gia gOc. Du, phong giam gia dau tu' duvc lap khi C6ng ty nhan dau tu' 1:3116, ngoai trCE khoan 16 ma Tong Giam doc Cong ty da" dty doan tu, khi dau tu'.
2.8 Nov d6ng xay dun-1g
Hap d6ng xay dung la mot hgp d6ng duvc them thuan de )(ay do-1g mot tai san hoac to hop cac tai san co lien quan chat the hay phy thu6c Ian nhau ye mat thief We, cong nghe, cht:Fc nang hoac myc Bich six dung co' ban cua chOng.
Khi ke't qua thiyc hien hop d6ng xay things co the u'gc tinh mot cach clang tin cay thi doanh thu va chi phi lien quan den hop dong xay dung duvc ghi nhan trong Ict hap dong tu'ung U'ng la doanh thu va chi phi.
2.9 Tai san co dinh
Tai san c6 ciinh helu hinh va tai san co clinh v6 hinh
Tai san co dinh &Tic phan anh theo nguyen gia trU' kha'u hao luy kb'. Nguyen gia bao gOm cac chi phi lien quan tru,c tiep den viec co dugc tai san co dinh.
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2.9 Tai san c6 dinh (tie'p theo)
KhAu hao A hao mon
Tai san c6 dinh duvc khau hao theo phu'o'ng phap diretng thang de' giam dan nguyen gia tai san trong suOt theti gian hCru dung Lift tinh nhu' sau:
Nha cilia
5 — 25 nam May mac thie't bi
5— 10 nam Phirang tien van tai
7 — 10 nam Thiet bi quan ljt
4 nam
Quyen six dung Tat khOng thol han duvc ghi nhan theo gia goc va khong khau hao.
Thanh lk
Lai va 16 phat sinh do thanh ljt, nhuvng ban tai san c6 dinh du'o'c xac dinh bang s6 chenh lech giCra so ti6n thu thuan do thanh ljt vO,i gia tri con 'pi cua tai san va cluvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hopt Ong kinh doanh rieng.
Xay dung cos ban dde dang
Cac tai san trong qua trinh xay clung phuc vu muc dich san xuAt, ,cho thud hoac quan tri, hoac cho bat ki muc dich nao khac, duvc ghi nhan theo gia goc. Chi phi tap hgp bao gom chi phi cho cac chuyen gia va clOi vgi tai san du (lieu kien, chi phi vay duvc ghi nhan phiA hgp vgi chinh sach ke toan cua Cong ty..Khau hao cua nhirng tai san nay, ding giOng nhu' cac lopi tai san co dinh khac, se bat dau cluvc trich khi tai san da san sang cho muc dich Su' dung.
2.10 Thue ho?t dOng
Thue hoat ciOng la loai hinh thud tai san c6 dinh ma phan IO,n rui ro va Igi ich gAn lien vai quyen so' hiru cua tai san thuOc ye ben cho thud. Khoan thanh toan du,O1 hinh thirc thud hopt dOng cluvc hach toan vao bao cao ket qua hoat Ong kinh doanh rieng theo phu'ang phap clu,o'ng thang cicra ten thOl han thud hopt Ong.
2.11 Bat dOng san diu tu'
Nguyen gia cua bat Ong san dau tu' la toan bO cac chi phi (ti'en hoac twyngdu,ang tier)) ma Cong ty b6 ra hoac gia tri ho'p ly cua cac khoan khac du'a ra trao doi de co duvc bat &ling san dau tu' tinh den thol diem mua hoac xay dung hoan thanh bat dOng san cfau to do.
KhAu hao
Bat dOng san dau tu' nam giu, de cho thud duvc khau hao theo phirang phap throng thang de giam dan nguyen gia tai san trong thol gian six dung u'o'c tinh nhu' sau:
Nha cilia 10 — 25 nam Khac 4 — 10 nam
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2 CAC CHINH SACH KE TOAN CHU YEU (ti4p theo)
2.11 Bat Ong san dau tu' (ti6p theo)
Thanh Iji
Lai va 16 do thanh Iji bat dOng san dau tu' duvc xac Binh bang s6 chenh Ie'ch giCra tren thu thuan do thanh 19 vgi gia tri con Iai cua bat dOng san dau tu' va duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hopt dOng kinh doanh rieng.
2.12 Chi phi tra tru,o,c
Chi phi tra tru,ac bao g6m cac chi phi tra tru,o'c ngan han va chi phi tra tru'O'c dai han tren bang can doi ke_.toan rieng. Cac khoan chi phi tra truerc nay duvc ghi nhan theo gia gOc va duvc phan bO theo phu'o'ng phap &Fong thang cltya tren thoi gian hCru dung u,ac tinh.
2.13 Ncy phai tra
Cac khogn no' phai tra duvc phan bpi dcra vao tinh chAt bao g6m:
• Phai tra ngtroi ban g6m cac khoan phai tra mang tinh chAt thu'ung mai phat sinh tCF giao dich mua hang h6a, dich vv.
• Phai tra khac g6m cac khoan phai tra khong co tinh thu'o'ng mai, khong lien quan den giao dich mua, ban, cung cap hang h6a dich vu.
Cac khoan ng phai tra duvc phan lc* ngAn han va dai han tren bang can doi ke‘toan rieng can cu' theo k9 han con Iai cua cac khoan phai tra tai ngay cua bang can doi Ice toan rieng.
2.14 Chi phi di vay
Chi phi di vay lien quan trcrc tiep doi vol hop" dOng )(ay thyng hoac san xuat bat k9 tai san du tieu chuan se duvc von h6a trong theei gian ma cac tai san nay duvc hoan thanh va chu6n bi du'a vao sir dung. Chi phi di vay khac duvc ghi nhan trong bao cao ket qua hopt dOng kinh doanh rieng khi phat sinh.
2.15 Chi phi phai tra
Bao g6m cac khoan phai tra cho hang hoa, dich vu d'a nhan duvc tir ngiroi ban trong k9 bao cao nhu'ng thtyc to chu'a chi tra do chu'a co h6a dun hoac chu'a du ha so', tai lieu Ice toan, duvc ghi nhan vao chi phi san xuat, kinh doanh cua k9 bao cao.
2.16 Cac khoin dy, phong
Cac khoan city phong duvc ghi nhan khi: Cong ty c6 nghia vu no' hien tai, phap 19 hoac lien d61, phat sinh tir cac sty kien da xay ra; viec thanh toan nghia vu no' c6 the se dAn den sty Om sut ve nhumg Igi ich kinh to va gia tri cua nghia vu rig do duvc mfrc tinh mot cach clang tin cay. Dkr phong khong duvc ghi nhan cho cac khoan 16 hopt dOng trong tieing Iai.
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2.16 Cac khoin du, phong (ti6p theo)
Dty phong duvc tinh tren co' s& cac khogn chi phi thy tinh phai thanh toan nghia vu no'. Neu anh hiroing ye gia tri thol gian cua tien IA trong yeu thi thy phOng duvc tinh tren ca s& gia tri hien taivO'i ty le chiet khau tru'o'c thud va phan anh nhCrng danh gia tren thi trubmg hien tai ye gia tri thai gian dm tien va riii ro cu the cua khaki no' dO. Gia tri tang len do anh hu'ong dm yeu to thai gian du'o'c ghi nhan la chi phi di vay.
2.17 Div phong tro, cap thoi viec
Theo Luat Lao Ong Viet Nam, ngu'ai lao clOng cua Cong ty d5 lam viec thu,gr9 xuyen di] 12 thang tr& len duvc hu,deng khogn tra cap thOi viec. Thai gian lam viec de tinh tro' cap thoi viec IA tong thol gian ngu'O'i lao.516ng,d5 lam viec thu'c to cho Cong ty trir di thoi gian ngutei lao dOng TA tham gia bao hiern that nghiep theo quy dinh cua phap luat va thai gian lam viec d5 duvc C6ng ty chi tra tro' cap thoi viec.
Trg cap thoi viec cua nguVi lao Ong duvc trich truck cuoi m6i kji bao cao theo t - le bang mot thang liming binh quan cho m6i nam lam viec. MU'c krang binh quan thang de tinh tro' cap thoi viec dy,a tren mirc luvng binh quan cua sau thang On nhAt tinh den truck ngay lap bang can doi ke toan rieng nay.
Khoan trich trutec nay du'o'c sir dung d6 tra mot lAri khi ngu'ol lao Ong chAm dirt hgp dOng lao ciOng theo quy dinh hien hanh.
2.18 Doanh thu chu'a thu'c hiOn
Doanh thu chu'a thkrc hien la khoan doanh thu nhan tuft bao g6m s6 tien dm khach hang d5 tra truVc cho mot hoac nhi'eu kSt ke toan v'e cho thud tai san. Cong ty ghi nhan cac khoan doanh thu china thy,c hien twang Ong vgi phan nghia vu ma Cong ty se phai thkrc hien trong twang lai.
2.19 V6n chu so, hivu
Von gOp c6 phAn cua cac co d6ng du'o'c ghi nhan theo s6 thy,c t4 gOp cua cac c6 (long. Von gOp dm chi] so' hiru du'o'c phan anh theo menh gia cua CO phieu.
Lgi nhuan sau thud chu'a phan phoi phan anh k0t qua kinh doanh (I5i, 16) sau thud thu nhap Cong ty tai thol diem bao cao.
2.20 Phan chia lo,i nhuan thuin
Lgi nhuan thuAn sau thud thu nhap doanh nghiep co the duvc chia cho cac nhA dAu tu' c6 clang sau khi duvc Dai h6i Tong CO citing phe duyet va sau khi d5 trich lap cac quy dkr phong theo dieu 10 cua C6ng ty va cac quy dinh cua phap luat Viet Nam.
C6ng ty trich lap cac guy sau:
(a) Qui,' au tu' phat tri6n
Qu9 d'au tu' phat tri4r1 duvc trich lap tu, Igi nhuan thuAn cua COng ty va duvc cac c6 (long phe duyet tai Dal h6i dling CO sdong. Quji nay duvc trich lap nhAm phyc vu viec m& rOng hoat cl6ng hoac dau tu' chieu sau dm COng ty.
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;11 .`6
QU9 khen thuiong, phOc Iai duvc trich lap tix Igi nhuan thuk cua C6ng ty va duvc cac so c6 dong phe duyet tai Dai h6i &Ong C6 'Jong. Qu9 nay duvc trich lap de khen thireYng, CHI
khuye'n khich vat chAt, dem lai Iai ich Chung va nang cao phOclgi cho cong nhan vien TN cua Cong ty. 46*
2.21 Ghi nh4n doanh thu
(a) Doanh thu hg,p d6ng xay dy,ng
Khi ket qua thoc hien hcyp d6ng xay dung co th4 cluvc utec tinh mot cach clang tin clay, thi doanh thu va chi phi lien quan den hgp dling du'o'c ghi nhan tu'o'ng Ong voi ph'an cong viec cla hoan thanh dogc khach hang xac nhan va xuat hoa don. Cac khoan tang giam khi luvng cong viec, cac khoan thu boi thoo'ng va cac khoan thu khac chi duvc hach toan vao doanh thu khi cla th6ng nhat va xac nhan voi khach hang.
(b) Doanh thu cho thud bit Ong san diu tu'
Doanh thu ti:r cho thud bAt d6ng san ciAu tu' theo hop d'Ong thud hopt cong duvc ghi nhan trong bao cao ket qua hoat d6ng kinh doanh rieng theo phoang phap &Fong tha'ng trong suet thoi gian cho thud.
(c) Doanh thu ban dit n4n va dit da xay di:mg co' so' ha tang
Doanh thu ban bAt Ong san clocyc ghi nhan trong bao cao ket qua hopt cl6ng kinh doanh rieng khi bat d6ng san da,hoan thanh toan b6 va, Ong giao cho khach hang,phan Ian nhCFng O ro va Igi ich n lien voi quyen so' hOu bat san cla ducyc chuyen giao cho nguti mua.
(d) Thu nhap lai
Thu nhap lai duvc ghi nhan khi ducyc hodeng.
(e) Thu nha, p c6 tu,c
Thu nhap tix c6 tu,c clogc ghi nhan khi Cong ty xac lap quy'en nhan c6 tirc cac don vi dAu tu'.
2.22 Cac khoan giam fru, doanh thu
Cac khogn giam triF doanh thu bao g6m giam gia hang ban. Cac khoan giam triF doanh thu phat sinh cong kS' tieu thy san phim duvc ghi nhan di6u chinh gi6m doanh thu kjt phat sinh.
Cac khoan giam tn:F doanh thu cloi vai san phAm va dich vu tieu thy trong ky, phat sinh sau ngay dm bang can doi ke toan rieng nhu'ng troo'c thoi diem phat hanh bao cao tai chinh rieng du'o'c ghi nhan dieu chinh giAni doanh thu cua kS/ lap Pao cao.
2 CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)
2.20 Phan chia 19,i nhOn thuin (tiip theo)
(b) Qu9 khen thu,o,ng, phiic 191
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2.23 Gia vein
Gia von la tong chi phi phat sinh cua hang h6a xuAt ban va dich vu cung cap cho khach hang trong kjt, duvc ghi nhan theo nguyen tAc phi.' hop vai doanh thu va nguyen t'Ac than trong.
2.24 Chi phi tai chinh
Chi phi tai chinh phan anh nhirng khoan chi phi hoat d6ng tai chinh phat sinh trong kjt chu yeu bao gorn diy phong dau tu' tai chinh va chi phi lai vay.
2.25 Chi phi quan ly doanh nghiep
Chi phi guar, ljt doanh nghiep phan anh cac, chi phi quan chung cua C6ng ty chu NFL bao g6m chi phi nhan vien, phong trg cap thoi viec va chi phi khau hao.
2.26 Thu6 thu nhap hien hanh va thu6 thu nhap hoan 1?i
Thug thu nhap doanh nghiep bao g6m toan b6 so thug thu nhap tinh ten thu nhap chiu thug thu nhap doanh nghiep, kd ca cac khoan thu nhap nhan du'o'c tix hoat d6ng san xuAt, kinh doanh hang h6a dich vu tai nu'ac ngoai ma Viet Nam chu'a k9 hiep Binh ve tranh danh thug hai Ian. Chi phi thud thu nhap bao gom chi phi thug thu nhap hien hanh va chi phi thug thu nhap hoan lai.
Thug thu nhap hien hanh la s6 thug thu nhap doanh nghiep phai n6p hoac thu h6i duvc tinh ten thu nhap chiu thug va thug suat thug thu nhap doanh nghiep cua narn hien hanh. Thug thu nhap hien hanh va thug thu nhap hoan lai cluvc ghi nhan la thu nhap hay chi phi khi xac Binh Icy' nhuan hoac 16 cua kjt phat sinh, ngoai trCr tru,eYng hgp thug thu nhap phat sinh tCy mot giao dich hoac su' kien du'o'c ghi nhan tru'c tiep vao von chu sa hCru trong cung kjt hay mot kjt khac.
Thug thu nhap hoan lai du'o'c tinh dAy du, sCr dung phirang thirc cong no', tinh ten cac khoan chenh lech tam thol giCra gia tri ghi so cua cac khoan muc tai san va no' phai tra tren bao cao tai chinh rieng va ca seY tinh thug thu nhap cua cac khoan muc nay. Thug thu nhap ho5n lai khong duvc ghi nhan khi no' thug thu nhap ho5n lai phai tra phat sinh ti' ghi nhan ban d'au cua mot tai san hay no' phai tra cua mot giao dich ma giao dich nay khong phai la giao dich sap nhap doanh nghiep, kh6ng c6 anh huong den Igi nhuan kg toan hoac Igi nhuan/16 tinh thug thu nhap tai thol diem phat sinh giao dich. Thug thu nhap ho5n lai ducyc tinh theo thug suat du' tinh dirgc ap dung trong kjt ma tai san &Tx thu h6i hoac khoan no' phai tra du'o'c thanh toan dtya tren thug suat d5 ban hanh hoac xem nhu' co hieu lu'c tai ngay cua bang can dal kg toan rieng
Tai san thug thu nhap hoan lai duvc ghi nhan khi c6 kha nang se c6 Igi nhuan tinh thug trong tcrang lai de su, dung nhirng chenh lech tam thoi duvc khAu trCr.
2.27 Chia co tin
Co tCrc cua COng ty duvc ghi nhan la mot khoan phai tra trong cac bao cao tai chinh rieng cua kjt kie toan ma c6 tirc duvc thong qua tai Dai h6i citmg Co clang.
16
CONG TY CO PHAN XAY LAP THU'A THIEN HUE Mau s6 B 09 — DN
2 CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)
2.28 Cac ben lien quan
Cac doanh nghiep, cac ca nhan, tax tiep hay gian tiep qua mot hOc nhi'eu trung gian, có quy6n ki6m soat Cong ty hoc chiu scr kiem soat cua Cong ty, hoc cOng chung Sly
kiem soat vai Cong ty, bao gOm c6 cong ty me, cong ty con va cOng ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan tn.,rc tiep hoc gian tiep nam quyen bieu quyet cua COng ty ma có 6nh ht_romg clang ke doi vai C6ng ty, nhumg,ca nhan qu6n 19 chi chOt bao g6m T6ng Giam d'oc Cong ty, nhu'ng thanh vien mat thiet trong gia dinh cCia cac ca nh5n nay ho'c cac ben lien ket nay hoc nhO'ng c6ng ty lien ket vai cac ca nhan nay ding duvc coi la ben lien quan.
Trong viec xem xet tirng m6i quan he cua cac ben lien quan, C6ng ty can cU' vao ban chat cua moi quan he chU' khong chi hinh thU'c phap19 cua cac quan he dO.
3 TIEN VA CAC KHOAN TU'O'NG DU'O'NG TIEN
2016 2015 VND VND
Tien mat 150.346.874 140.724.185 Ti6n gCri ngan hang (*) 87.167.492.124 86.375.907.366 Cac khok tuvng ducting tier' (**) 74.509.486.051 73.568.384.664
161.827.325.049 160.085.016.215
(*) Bao g6m trong tier' girl ngan hang la s6 ti6n 82.706.014.926 dung (31 thang.12 nam 2015: 82.348.171.548 dung), girl trong tai khoan phong t6a, la kho6n,tien C6ng ty thu duvc tO' viec ban co phan cua Nha nuoc trong Cong ty (Thuyet minh 18(b)).
(**) Cac khoa'n twang &rang tin the hien kho6n tin girl tai cac ngan hang trong nirO'c co k9 hpn den 3 thang va co lai suat tir 4,1% den 7,5%/nam (2015: 4% den 8%/nam).
4 PHAI THU NGAN HAN CUA KHACH HANG
Cac ben thO' ba:
2016 VND
2015 VND
HOC vien phat gian Viet Nam tai Hu6 10.637.641.431 C6ng ty Co phAn T6n Hong A 9.471.483.507 Cac kho .an khac 79.366.677.729 63.247.258.487
Ben lien quan (Thuye't minh 33(b)) 262.184.000
99.475.802.667 63.509.442.487
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CONG TY CO PHAN XAY LAP THU'A THIEN HUE Miu so B 09 — DN
6 TRA TRU'YC CHO NGU'O'I BAN NGAN HAN
2016 2015 VND VND
Ben thir ba 3.319.405.032 206.784.249 Ben lien quan (Thuyet minh 33(b)) 51.600.000 51.600.000
3.371.005.032 258.384.249
7 PHAI THU VE CHO VAY NGAN HAN
2016 2015 VND VND
Ben thu, ba 3.293.288.650 348.833.650 Ben lien quan (Thuyet minh 33(b)) 3.332.203.863 1.864.004.863
6.625.492.513 2.212.838.513
8 PHAI THU NGAN HAN KHAC
2016 2015 VND VND
Chi phi den IDO cla't 8.992.277.000 11.950.064.000 Cac khoan khac 1.570.631.163 2.307.723.191 Ben lien quan (Thuy6t minh 33(b)) 218.034.451 217.989.576
10.780.942.614 14.475.776.767
9 HANG TON KHO
2016 2015 VND VND
Chi phi san xuAt kinh doanh do' dang 48.626.680.994 38.937.670.888 Vat tu' xay clung 2.868.369.873 1.871.077.747 Hang h6a bat d6ng san 441.750.375 3.653.675.651 Cong CV, dung CL) 38.492.017 13.270.001
51.975.293.259 44.475.694.287
10 THUE VA CAC KHOAN KHAC PHAI THU NHA NU'O'C
S6 du' th6 hien s6 tin tam Crng vao ngan sach Nha nu,o'c cho Oy ban Nhan dan phu,Ong Huang ThOy thu'c hie:n den bil gi5i phong mat bang cho du' an Thtly Duceng.
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CONG TY CO PHAN XAY LAP THCFA THIEN HUE Mau so B 09 — DN
12 BAT HONG SAN DAU TU'
Nguyen gia Tai ngay 1 thang 1
nam 2016 va ngay 31
Tea nha tai Se 28 1.4 ThLkeng Kiet
- Hue VND
Toa nha tai Se 9 Ha Nc)i
- Hue VND
Tea nha tai Se 30 Hung Vu'o'ng
- Hue VND
Toting Ong VND
thang 12 nam 2016 50.161.359.192 4.076.908.200 6.106.944.556 60.345.211.948
Gia tri khau hao Tai ngay 1 thang 1 nam
2016 10.459.105.328 2.129.004.952 2.256.728.644 14.844.838.924 Khu hao trong Ic9 2.589.805.536 163.809.876 304.977.720 3.058.593.132
Tai ngay 31 thang 12 nam 2016 13.048.910.864 2.292.814.828 2.561.706.364 17.903.432.056
Gia tri con lai Tai ngay 1 thang 1 nam
2016 39.702.253.864 1.947.903.248 3.850.215.912 45.500.373.024
Tai ngay 31 thang 12 nam 2016 37.112.448.328 1.784.093.372 3.545.238.192 42.441.779.892
13 CHI PHI XAY DV'NG CO' BAN DO' DANG
2016 2015 VND VND
Sieu thi TrAn Hung Dpo 45.091.000 45.091.000 Khu C6ng nghi4 PhO Bai giai clopn 2 (*) 3.567.583.885
45.091.000 3.612.674.885
(*) Trong nam 2016, tai sa'n cla hoan thanh va citygc ban giao cho Cong ty TNHH M6t thanh vien D5u to va Phat trien Hp tang Khu Cong NghiO, mot c6ng ty con cua Cong ty.
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CONG TY CO PHAN XAY LAP THUA THIEN HUE
15 PHAI TRA NGU'O'I BAN NGAN HAN
2016 VND
Mau so B 09 — DN
2015 VND
Ben thu, ba 31.414.148.803 40.129.495.986 Ben lien quan (Thuy6t minh 33(b)) 17.605.465.515 13.822.081.298
49.019.614.318 53.951.577.284
16 NGU'O'I MUA TRA TIEN TRU'O'C NGAN HAN
2016 2015 VND VND
Ben thy ba: Dai hoc Hue 11.490.968.000 228.120.000 Ban Dau tu' va Xay cly,ng Giao thong Thira Thien Hue 6.793.760.000 2.719.041.000
Ban Dau tu' va Xay dung Tinh Thipa Thien Hu6 6.070.711.000 91.339.000 COng ty TNHH MTV Du lich Song Da 6.003.036.000 SO' Lao clOng Thu,ang binh va X5 hOi Tinh
Tht:pa Thien Hue 5.771.859.000 7.766.000.000 Khac 21.979.981.989 6.857.712.575
58.110.315.989 17.662.212.575
17 THUE VA CAC KHOAN PHAI NOP NGAN SACH NHA NUtYC
T?i ngay 1.1.2016
VND
S6 phai nop trong nary'
VND
SO clã trong nam
VND
T?i ngay 31.12.2016
VND
Thue thu nhap doanh nghiep 3.446.658.517 2.840.860.536 4.949.671.516 1.337.847.537
Thue gia tri gia tang 1.190.187.813 6.503.808.296 1.916.224.503 5.777.771.606 Thue thu nhap Ca nhan 18.541.659 950.525.806 951.744.605 17.322.860 Thue nha (rat 468.000 6.555.159.483 6.555.627.483
4.655.855.989 16.850.354.121 14.373.268.107 7.132.942.003
25
CONG TY CO PHAN XAY LAP TWA THIEN HUE
18
(a)
PHAI TRA KHAC
Ngin han
Miu s6 B 09 — DN
2016 2015 VND VND
Ban Quan 19 DiF an Khu Cong nghiep 41.729.297.231 41.729.297.231 Phai tra cac clOi xay clung 9.282.591.164 9.752.470.034 CO tt:pc phai tra (Thuyet minh 24) 1.847.135.500 1.296.789.500 Kinh phi cong doan 745.410.304 577.331.247 Khac 1.378.087.285 2.137.158.119
54.982.521.484 55.493.046.131
(b) Dai han
2016 2015 VND VND
Tien thu ti' ban c6 ph'an phai tra Nha nuVc (*) 82.706.014.926 82.348.171.548
(*) Dam bao b&i khoan tin 82.706.014.926 d?ing (31 thang 12 nam 2015: 82.348.171.548 clOng) clang cluvc girl trong tai khoan phong toa tai ngan hang (Thuye't minh 3).
19 VAY NGAN 1-1/"01
"1- i ngay
T4i ngay
1.1.2016
Tang
Giam
31.12.2016
VND
VND
VND
VND
Cong ty Co phhn Dich vu Du lich Hue
1.942.556.394 94.379.910 - 2.036.936.304 Ngan hang TMCP Ngoai
Thuiang Viet Nam
3.000.000.000 27.872.976.440 (30.872.976.440)
4.942.556.394 27.967.356.350 (30.872.976.440) 2.036.936.304
20 DU' PHONG PHAI TRA
(a) Ngin han
2016
2015
VND
VND
Dv phong bao hanh cong trinh xay diyng
6.960.409.462 9.125.802.000
1
I
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CONG TY CO PHAN XAY LAP THU'A THIEN HUE
20
(b)
DV' PHONG PHAI TRA (tie)0 theo)
Dai han
Mau s6 B 09 — DN
2016 2015 , VND VND 7sd
cHtj Dv phong tro' cap thoi viec 6.863.160.500 4.923.215.000 TH
Dly phong bao hanh cac cong trinh von Nha nutec 6.132.477.845 6.390.570.481 HO
12.995.638.345 11.313.785.481 '......
21 TAI SAN THUE THU NHAP HOAN LAI
2016 2015 VND VND
Tai san thu thu nhap hoan Iai duyc thu hOi sau 12 thang 1.441.946.200 1.041.380.533
Bien d6ng gOp cua thu4 thu nhap hoan Iai khong tinh lob trCr cac s6 du' lien quan Ten cOng mot co' quan thue nhu, sau:
SO lu'o'ng co phiL da Tang kct
So luvng co phie'u (la phat hanh
SO Ityceng CO phreu Bang hanh
2016 VND
1.041.380.533
2015 VND
400.565.667 1.041.380.533
1.441.946.200 1.041.380.533
2016 2015
15.246.000 13.860.000
15.246.000 13.860.000
15.246.000 13.860.000
S6 du' d'au nam Ghi nhan vao bao cao k6t qua hoat d6ng kinh doanh rieng (Thuyet minh 32)
SO du' cuoi nam
22 VON CHI) SO' HOU
(a) S6 luvng co phi6u ph6 thong
27
CONG TY CO PHAN XAY LAP THOA THIEN HUE Mau s6 B 09 — DN
22 VON CHU SO' HU'U (ti6p theo)
(b) Chi ti6t von gop ciia co &mg
C6ng ty Co phAn Ky Nghe Lanh Cong down Nglyol lao dOng CO clOng khac
2016 2015 VND % VND 0/0
54.885.600.000 36,0 49.896.000.000 36,0 7.235.800.000 4,7 6.578.000.000 4,7 3.934.920.000 2,6 3.577.200.000 2,6
86.403.680.000 56,7 78.548.800.000 56,7
152.460.000.000 100,0 138.600.000.000 100,0
(c) Tinh hinh bi6n dOng am von c6 phin
Co phi6u S6 c6 phi6u pho thong
1/6n co pith'
VND
VND
Tai ngay 1 thong 1 nam 2015 12.600.000 126.000.000.000 126.000.000.000 Co phieu phat hanh them 1.260.000 12.600.000.000 12.600.000.000
Tai ngay 31 thong 12 nam 2015 13.860.000 138.600.000.000 138.600.000.000 CO phieu phat hanh them 1.386.000 13.860.000.000 13.860.000.000
Tai ngay 31 thong 12 nam 2016 15.246.000 152.460.000.000 152.460.000.000
Menh gia c6 phieu: 10.000 d6ng ten mot c6 phi6u.
28
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CONG TY CO PHAN XAY LAP THUA THIEN HUE I MAu so B 09 — DN
24 CO TCPC PHAI TRA I
2016 2015 VND VND
I
1.296.789.500 7.205.060.000 13.860.000.000 6.300.000.000
(12.783.797.000) (11.895.315.000) (525.857.000) (312.955.500)
1.847.135.500 1.296.789.500
2016 2015 VND VND
217.116.368.124 196.171.424.261 11.679.922.888 11.050.353.293 6.796.870.736 7.642.129.300
235.593.161.748 214.863.906.854
(829.021.182) (798.680.531)
216.287.346.942 195.372.743.730 11.679.922.888 11.050.353.293 6.796.870.736 7.642.129.300
234.764.140.566 214.065.226.323
2016 2015 VND VND
202.564.021.665 177.059.868.659
3.810.350.490 2.949.627.966
3.211.925.276 4.552.421.663
209.586.297.431 184.561.918.288
So du, d'au nam Co tO,c phai tra trong nam C6 tirc da chi tra: Bang tren Can trip cong ng
S6 du' cuoi nam (ThuOt minh 18(a))
25 DOANH THU THUAN
Doanh thu Doanh thu dich vu )(ay la)) Doanh thu cho thue bat dOng san d'au tu' Doanh thu ban dat
Cac khoin giarn triv Chit kha'u thu,ang mai
Doanh thu thuin Doanh thu thdan dich vu xayl6p Doanh thu thdan cho thue bat dOng san dAu tu' Doanh thu thu'an ban dat
26 GIA VON HANG BAN VA DICH Vt) CUNG CAP
Gia von dich vu xay 4 Gia von dat ban Gia von cho thue bat dOng san dAu tu'
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27 DOANH THU HOAT HONG TAI CHINH
2016 2015 VND VND D!C
BOA Co tU'c, lgi nhuan clulgc chia 20.843.178.624 17.129.804.445 Lai tien gixi 2.171.368.537 2.055.893.457 liN Lai tix thanhI9 khoan dau tu' 34.308.560 606.750.459 Lai cho vay 308.993.000 371.638.000 ;G
23.357.848.721 20.164.086.361
28 CHI PHI TAI CHINH
2016 2015 VND VND
Du' phOng giam gia cac khoan clau tu' 531.252.345 5.389.236.339 Chi phi lai vay 248.947.651 108.593.909
780.199.996 5.497.830.248
29 CHI PHI PHI QUAN DOANH NGHIEP
2016 2015 VND VND
Chi phi nhan vien 6.158.270.655 6.350.797.849 Du, phong tro' cap thoi viec 3.506.441.500 3.351.640.500 Chi phi khau hao 1.859.489.179 1.826.786.834 Hoan nhap qu9 lu,ang city phong (3.604.934.000) (7.782.602.000) Khac 12.406.152.910 10.547.774.528
20.325.420.244 14.294.397.711
31
CONG TY CO PHAN XAY LAP THUA THIEN HUE
30 THU NHAP VA CHI PHI KHAC
Thu nh4p khac Tien thue dat Khu C6ng nghiep Phu bai thu tii, mot ben lien quan
Hoan nhap du, phong bao hanh cong trinh Thu phi tien ich Lai do thanh lY tai san Khac
Chi phi khac Ti6n thue dat Khu Cong nghiep Phu bai chi h6 mot ben lien quan (Thuyet minh 33(a))
Chi phi tien ich Khac
Lo'i nhu4n khac
31 CHI PHI SAN XUAT KINH DOANH THEO YEU TO
Chi phi vat lieu, vat tu' xay dung Chi phi nhan vien Chi phi dich vu mua ngoai Chi phi khau hao Khac
miu so B 09 — DN
2016 VND
5.260.564.000
2015 VND
- 3.624.486.711 5.720.083.423 1.491.581.828 1.449.683.711
384.170.761 432.751.502 1.440.923.878 1.390.994.797
12.201.727.178 8.993.513.433
5.260.564.000 1.491.581.828 1.449.683.711
14.000.000 1.636.828
6.766.145.828 1.451.320.539
5.435.581.350 7.542.192.894
2016 2015 VND VND
104.448.605.990 83.155.218.352 60.549.577.368 55.088.340.797 43.973.430.973 61.308.611.784
5.198.150.779 5.263.719.179 8.019.024.805 8.589.891.771
222.188.789.915 213.405.781.883
32
CONG TY CO PHAN XAY LAP THUA THIEN HUE Miu so B 09 — DN
32 THUE THU NHAP DOANH NGHIgP
Skthuktren Iai nhu5n tuft thue cua C6ng ty khac vai s6 thue khi duvc tinh theo thue suat pho th6ng áp dung nhu' sau:
2016 VND
2015 VND
32.865.652.966 37.417.359.331
6.573.130.593 8.231.819.053
(4.168.635.725) (3.858.497.311) 35.800.001 31.956.241
2.440.294.869 4.405.277.983
2.840.860.536 5.446.658.516
(400.565.667) (1.041.380.533)
2.440.294.869 4.405.277.983
Lai nhu5n ke toan tuft thue
Thue tinh & thue suAt 20% (2015: 22%) Dieu chinh:
Thu nh5p kh6ng chiu thue Chi phi khong duvc khau trtly
Chi phi thue thu nh5p doanh nghiep (*)
Chi phi thue thu nh5p doanh nghiep ghi nh5n trong bac, cao ket qua hoat Ong kinh doanh rieng:
Thue thu nh5p doanh nghiep — hien hat-1h Thue thu nh5p doanh nghiep — hoan Iai (**) (Thuyet minh 21)
(*) Chi phi thue thu nh5p doanh nghiep cho nam tai chinh duvc u'oc tinh du'a vao thu nh5p chiu thue va co the CO nhiing diet.' chinh tuy thu6c vao su' kiem tra cua ca quan thue.
(') Chi phi thue thu nh5p doanh nghiep ho5n Iai phat sinh trong narn ti,' cac khogn sau:
2016
2015
VND
VND
Cac khoAn chenh lech tam thol ph6i chiu thue: Du' phong troy cap thoi viec
387.989.100
762.188.433 Lai nhu5n hoan Iai cua du' an Tam Thai
12.576.567
T6ng chi phi thue thu nh5p doanh nghiep hoan Iai
400.565.667
762.188.433
33
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CONG TY CO PHAN XAY LAP THCM THIEN HUE MAu so B 09 — DN
33 THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)
(a) Giao dich voi cac ben lien quan (tie'p theo)
Cac khoan chi cho cac nhan su, qu6n 19 chu ch6t:
2016 VND
Tien lu'ung va thu'ong 1.678.643.028
(b) S6 du' cu6i narn vo'i cac ben lien quan
2016 VND
Phil thu ngAn han ciia khach hang (Thuy4t minh 4) Cong ty Tu' van Xay dking So 1 Hue Cong ty TNHH My dung Bong Tam COng ty Be tong va Xay thyng Hue
Tra tru,O,c cho ngunsyi ban ngAn han (Thuye't minh 6) C6ng ty Tu' v61-1Xay dung SO 1 Hu6 51.600.000
Phai thu v6 cho vay ngin Ilan (Thuy6t minh 7) C6ng ty Kinh doanh Nha Hue 1.626.711.000 Cong ty LOc Di6r-i 924.129.520 Cong ty Huang Bang 538.633.000 Cong ty Vat lieu Xay dting SO 1 Hu4 242.730.343 C6ng ty Chan May
3.332.203.863
Phil thu ngin h@ri khac (Thuy6t minh 8) Cong ty Ha fang Hue 210.664.000 C6ng ty Ha tang Khu C6ng nghiep 7.370.451
218.034.451
2015 VND
2.085.637.640
2015 VND
210.000.000 27.610.000 24.574.000
262.184.000
51.600.000
514.340.000 425.535.343 924.129.520
1.864.004.863
217.989.576
217.989.576
36
5.832.923.500 4.456.395.000 2.868.418.706 1.753.312.936 1.281.195.223 1.413.220.150
17.605.465.515
2.569.164.500 4.456.395.000;,N 4.155.418.706i; 1.359.562.763
372.916.809 908.623.520 c
13.822.081.298
Le Thi Khanh Van
Le Van Tai Ngutei lap/Ke toan tru,deng Giam d6c tai chinh
Le Qq Dinh TOng Giam dOc
LONG TY CO PHAN XAY LAP THCM THIEN HUE s6 09 — DN
33 THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)
(b) S6 du' cu6i nam cac ben lien quan (bop theo)
2016
2015 VND
VND
Phai tra ngmfyi ban ngin han (Thuye't minh 15) C6ng ty Be tong va Xay cityng Hue COng ty Kinh doanh Nha Hue Cong ty Ha fang Hue Cong ty TNH‘FIXay clung D6ng Tam Cong ty Ha tang Khu Cong nghiep Cac ben lien quan khac
34 CAM KET THUE HOAT HONG
Cac hop d6ng thue hoat dOng kh6ng hi:1y ngang, COng ty phai tra mU'c toi thi6u trong tu'o'ng Iai nhu' sau:
2016 VND
2015 VND
Du,61 1,nam 1.578.899.519 1.578.899.519 TO' 1 den 5 nam 5.909.100.549 6.096.714.793 Tren 5 nam 37.601.368.632 39.008.549.980 '
45.089.368.700 46.684.164.292
35 SO LIEU SO SANH
MOt vai s6 lieu so sanh da du,gc trinh bay Iai de phEi hgp vai viec trinh bay cua nam nay.
Bao cao tai chinh rieng da dirgc Tong Gam cl6c duyet ngay 14 thang 3 nam 2017.
37
