CONG Ty cd PHAN xAY DUNG vi NHAN LUc vr6r NAMBAO CAO COA BAN TONC GIAM D6C i6p theo Brr, buor lirn 4i \e qtrerrg kim Ioci: Cho thuo m6y m6c vd dd dnDg hftu hinh kl6c: cho thue n6y m6c vd
Trang 1cONG rv rNuu rrin ro,(n vA rU vAu l*c
;ONG TY CO PHAN XAY DI/NG
VA NHAN Lt/C VIFT NAM
Được ký bởi ĐÀO TIẾN DƯƠNG Ngày ký: 28.08.2015 09:18
Signature Not Verified
Trang 2c6NG w cd pHaN xAv orlrc vA nruAN LUc vrEr NAM
MUC LUC
3.
Bio cio crra Ban l onc Giirn d'ic
Bio c6o kiit qu?i c6ng t{c sort x6t
Bing can I6i k61o.iD h{,T nh:1t gina ni6n .lO t+i trgiy 30 thing 6 nnn 2015
B:io clio I{6t qua ho?t dODg ldnh doanh hdp rhiit gina tri6n dO
niDr ini chinh k6t thnc rgly 31 thing 12 nlm 2015
1.
Trang1
5
6-9
11 -12 13-11
6 th{ng dau cia
l0
Bio cio luu chuy6n tiin tq hqp rhiit gita ni6n tlQ 6 thnng triu cia nim tii
chinh k6t thic ngiy 31 thfng 12 nim 2015
7 Bin thuy6t minh Bio cdo tdi chinh hr.r'p nhiit gina ni6n dO 6 thnng diu cia nim
tii chinh kiit thnc ngiy 3l thnng 12 nlm 2015
Trang 3c6NG TY c6 PHAN xAv ouT ruc vi NHAN LI.iC VICT NAM
BAo CAo CUA BAN To\G GI4M DOC
Ban T6ng Ginm di5c C6ng ty C6 phdn Xdy dlrng vi Nhan lr.rc Viet Nam (sau day gaj tit ta "cdns t1"1
rri r bdy b6o c6o cira mirh oilng v6i B5o crio tdi chinh hqp nhat giia nien d0 6 th6ng dau cita ndm tdrj
chinh k6t thic ngny 31 th6rg 12 rlnm 2015 bao gdm Beo c6o tii chinh giira nien d6 cna C6ng l, vi cictor'g 11 rorr regi clrrrrrg l, liP d"cn ).
Khdi auit va C6ne tv
Cong I Co than Xr1-dpng ra Nharr l,rc Vi€t Nam (trr6c day li C6 g ty C6 phAn Cavico CLr.rrg nngNh.rn litc) lecorgttcophcnho+t,l1'rngtheoGiiychr'rngnh6ndnngklikinhdoanhs60l03018225ngd,v
02 rbeng 7 ram 2b07 do Sd Ki; ho4ch vi Diu tuthdnh ph6 Hd N6i cip
'l'rong qu6 trinh hoat dorlg, C6ng ry da l0 iin dugo Sd IG hoqch vi Diu tu thdnh phi5 Hn NOi cip bo
suLrg cai Ciiy
"h'rng\'t'{ir ddng k! kinh doanh do b6 sulg nginh nghd kinh doanh, d6i ten C6ng 1y va!
ting v6u dieu le
Tru so cliDh
.Diachi :\o lr E, g lhul lrrirll Phtror'ts( o \l,rrc l Oudrr Ba( 'i Lie,n ll,Inh pl,o Hi
Noi, ViCt Nam
- Dicn tho?i | (84-4) 62690143
- l.-ax : (8,1 4) 62690741
Ho4i dong liioh doanh cna C6rg ty theo Gi6y chfng nhan dang ki kinh doaDh:
XAy dlrng c6ng trhh ky thuat der dung khec:
' \ildllntscJrgrrrrrlrcon6I:hiip.r|ir rrhirurnrrrrIa.nh,imr)1".diu.rr(.uolrgh;ach;r:
- Xay dvng c6ng trinh cue nhu: Dudng thiy, b6n cdng vA cic c6ng trinh trCu s6ng, cic cnng du
lich, cna c6ng, dAp vd dC;
- \.) or|g dLr'rg h,rn:
- CAc c6ng trinlr xny dung khdc kh6ng phai nhe cila nhu: C6c c6ng lrinh th6lhao ngoei ffdi;
Khaithdc v:l thu go1n than ctng;
Kiei th6c vd thu gonl than non;
Khai thdc d6 crit s6j d,t set;
' I(l]ai thAc viL thr gom than bin:
Xay dung cdng trinh c6ng ich;
Lip dit h0 th6ng crip, thorit nu6c ld suoi vd didu hdakh6ng khi;
Ban bu6n vat liqu, 6i6t bi lip dit khac trong xay dsng: B6n budn san phirn g5 so chii viit IiQu
\iiy Jung.nhu: cit, s"i, Linh phing,.tingn6i, kh6p D6i vn ohi liiit I;p ghdp ld6c, binh dun nu6c
nong, thidl bi lap dat \e sinh nhu: 6ng, 6ng den, kh6p n6i, vdi, ctit chi T, 6ng cao su, dung cu
ci'r tr1 : brr cua r'ra ! l drng cu ci"r riJ:
Xey du ng cOng trinh d drg snt!d dudng b0;
BdD bu6n m6y m6c, tiri6t bi vd phu tnng khic;
Phri d6;
Chuin bi rlrlt bing;
' I ip rlar he I rong d;in:
Lip fit he th6ng x6y dqng khnc:
- Lip dbt hQ th6ng thiiit bi ldr6c kl6ng thu6" ud a;qn, ng *6ng 5ng 1u6i nu6c,.hQ th6rg ld su,ri vd
didu bda ohiet dO hoiic mdy ln6c c6ng nghi€p troDg Dgnnh xay dgng vd x6y dlmg ky thu4t dan
d!ng:
- Lip d{t hQt th6Dg thi6t bi cOng nghiCp rong ngdnh xay dung vd xay dung dan dLjng nhu: thang
rniy, ciu thang tu d6ng, c6c loai cua tu dOng, hQ thiing ddn chi6u sring, hQ th6ng hnt bui, hQ
th6ng dm thanh, hp lhiing dri5t bi dtrng cho vui choi giAi ti;
Trang 4CONG Ty cd PHAN xAY DUNG vi NHAN LUc vr6r NAM
BAO CAO COA BAN TONC GIAM D6C (i6p theo)
Brr, buor) lirn 4i \e qtrerrg kim Ioci:
Cho thuo m6y m6c vd dd dnDg hftu hinh kl6c: cho thue n6y m6c vd thiCt bi n6Dg lem ghigp,xey dlrng vi vdn phdng;
Bin phu tiing !?i cric bO phin phu trq ciii 6td vd xe c6 dong co kh6c: b6n bu6D' b6n 16 ve diri l:i
phu 1irng, cac bO phan phu trg cta 6td vi xe c6 dong cd;
Cho thue xe 06 dong co;
Hoat dong cLla cic tlung tiln, dai li tu vAn, gi6ithiQLt vd rn6i gi6i lao ddng, viec hrn:
, , rg ur g lao da g lirnr rlloi:
GiSo dr.rc nghd nghiQp: day ngha (chi hoat d6og sau khi ctuoc co.' quan Nhi nu6c c6 th6m quyfir
cho phdp);
Curg ung v; qud ty guon lao dong: (ung tng vi quan lli ngudn lao ddng lrong nuiic, lao
dorrrdi l"r"'.iicollrrocrAoaitrl,<ogii)phep'oi()olDlBXlluPrrg:ryo l)00or:
Kinh doanh bit doog snn, dich vu gi6i thieu viec lim troDg nuoc
(Doanh nghiQp chi hoqt dong x6y dung c6ng trinh khi dr'ip irng <lir clidu kien ni g luc theo quy
dinh cna phrp luat)
Nsnv b6 nhi6m/tiii b6 rrhi€n/mi6n nhi
H6i ding qunn trivn Ban dialu hiLnh, qdin li Ci" i*ri i'a' Hii ddng quin tri vn aan Tdng Gi5n d5c cira Cdng tv rrong kj' v:l cho d6n thdi di6n
lap bio crio niy bao g6mr
Eii ding qudn tr!
I-Ia vA ten Chuc vtL Ngdyt6 nhiQmrldi b6 nhi€nJmi6n nhi€rr
6,U pha tr,finl pt ,l" Ct"i ti"tl Trii b6 nhiqn ngdv 23 th6ng:l nnrn 2013
6n! Kim tlgqc Nhan Ph6 Chir tioh Tni bii nhien ngny 23 thing 3 ram 2011
dn! Nguyen v:'n ctti Thinh vi6n Tdi b6 nhiQm ngdv 23 thdng 3 nim 2013
BeNguyin fhi r-oan Thinh vi6n B6 nhiQrn ngiy 14 th6ng I I nnm 201l6ng E?io ti6n Ouo'rg lhdnh vi6n 86 nhiCm ngey 25 th6qg 02 nim 201'1
Bnn kiim sodt
Ho vi Gr
dng Pham ll6ng Anh T6i b6 nhien ngiy 23 th6ng 3 rnm 2013
'I6i b6 nhiEm ngdy 2l rh6ng 3 rem 2013
86 nhiom llgiy 05 tleng 3 nnn 2014
v) tCn
Kirr Ngqc Nhrm T6ng Gidrn d6c
Nenv b6 nhi€nttai b6 nhi6m/mi6n llhi€lr
86 nhiom ngny 09 th6ng 4 n:un 2008
B6 nh;Cm ngdy 20 t1r6ng 9 nam 2007
B6 nhiem ngny 10 th6ng 10 ram 2011
Bd nhiQn ngdy 25 thring 02 ndm 201,1
\ecc \hir (bo r,liern nsal 0q rlrdng'1 nrnr 2008)
Kiim roin vi6nCon: t] TNFl}l Kiim toan \ a Tu \;rl A&C da dugc chi dinh sodt x6t 860 c6o tei chirh ho'T) nhet git"
rr'er' o, o thdng dau eua Iam rii .lririL (er rhuc rrgll il llr:rng l2 n:rr)r 2015 cuir lelJotrr'
Trang 5CONG Ty cd PHAN xAv oqrnc vi r.rNAN Luc vrEr NAM
B,{o cio c0A BAN TdNG crAM DOc (li6p theo)
Tlrich nhiQrn cr'ra Ban Tdng Gi{m il6c
Batl I6ng Gi6n d6c C6ng ty chiu trich D|iem.l?p Biio crio tai chrnh iop nhit giria ni6n dQ phan 6nh
trung tlr[c vn ho'p lj t]rfi hidr tii chiDh hop nhJt giiie nidn da, kit qua hoat dqr)g kinh doanh bqp nhitsiua ni6n dO v:l luu chuydn ti6n tQ ho-p nh6t giiLa ni6n dQ cria T{p dodn tlong k} Trong vi€c lap 86(J c6o
rai chr 'r lr?p nl,rr tsiud niill da n;) Bar tonrGiarnJocolr:ri:
Chq,D llra c6c chinh sSch k6 to6n tbich bap v?i 6p dlng cic chinh s6ch ndy ur6t c6ch nhit quan.
Thuc hien cic x6t do6n var cic u6c tirh mot cich hgp li vr'l thin trarlg
N6u 16 c6c chuin m$c kil todn :ip dqng cho IAp dodn c6 duqc tuan thn hay kh6ng vit tit ti c:re soi
tech trong y6u dar duq c trinh biy vd giai thich trong B:io crio iiri cbinh h!,-p drat giila nien d0
Lap B:io c6o tdi chinh hop nhit gina nion dO tr6n co so hoat dong li6r tuc trir trudng hQp l(hing thi
cho ring Tip doiLn s6 ti6p luc boat d6ng li6n t!c.
'ui rococ,isol
trpng y6u do giarl l{n hoirc llhan lAn hong vi€c l6p vd trinh bny Bno ciio tai chinh h"| rhrl gilx
ni€n dQ.
Ban T6ng Girim d6o dzirn bio c6c s6 k6 toan thiclr hop duoc lLru gin dil cir dd ptran 6nh tinh hinh tdi
.hinh eu:i Tqp doiur roi mLrc de chrnh xrc bo.p li t?i b;t lcj, th,ri di6n ndo vd cic s6 sich k6 toit luin
'',uchedoLero:Ir rt'Lluni.BalToIgUiarndoc:i|gchiutriclr nlricrr' bio te,rr ro:rrr tai 'arrcrrr f:p
doen vi do d6 da rLJc hiQn c6c biQn phhp thich ho p d6 ngnn chan vn phn hign ctc hinh vi gian lan vA cric vi ph4un khic
llan f6ng Ci6rr d6c cam kiSt dI tuan 1ir c6c y6u ciu neu tr6n lroig viQc lip Rrio crio tdi chinh ho-p nh6tgine ni6n d0
Phe duy€t 860 cro tii chirh
Ban T6ng Ginm diic C6ng ty phe duyet 86(r cho tii chinh ho.p nh6t gina nien dO dinir kdD BAo c6o tei
chinh hop Dhit giira ni6r dO da phan 6nh trung thuc vi hqp ti tinh hinh tdi chifi cira Tap dodn tai thdidiiln ngiy 30 thring 6 ndm 2015, cnng nhu k6t que hoat dQng kinh doanh viiL cic ludng luu chuy6n lidrr
tQ 6 thing diu cLia nnm tei chinh k.it lhnc ngny 31 th6ng 12 nam 2015, phn h-op v6i cnc chuin mlLc ki:
todn, Ch6 dO k.i tohn doanh nghiep ViCt Nam \ e rrc qLrl ,linh phnp lj co lie quai dcLr viec hp vd trinh
bdv B60 c6o tdi chinh hqp nb:it giia nierl dO.
I
;
Kim Ngqc NhanT6ng Ginrn d6cNsdy 24 theng 8 nnm 2015
Trang 6AeLC
cifit; rr rrlrtr rriilr roiN v.,\ Tc v,{\ A&c
A&C AUDITING A\D CONSUIX'IN(; CO LTD.
s6: 37 5/201 s/RalTC-KTTV
AtQ
: 2 Ttuodg Soi St, *.l Tatr 3il]),isr, Ho Chi Minh Cjq
Tdl (84.8)3 5,172972 lax: (84 8) 3 5472970
:,ll]CiansvoSi.,DonsDrDi Ht Noi city
: l3 Tran Khanh Dn St., Nba Trang Cily
: l62c/.r Tran Ncoc Oue 51., Can Tho City
BAo cAo KrBr euA cONG rac soAr xfr
vt nAo cao rAr cfliNl{ HqP t\T{Ar crOn NrtN D0
6 THANc DAU c0A NAM TAI cHiN-r{ r<iT ilq[rc NGAY 31 TrraNG 12 N,tM 201s
cira cdr{c rv c6 plraN ]Liy DU],rc vA h'uAN L-I' c VIFT I,[AM
Kinh eNiI CAC CO DONG, HQI EOI,{G QUAN TR] VA B,{N TONC CIAM OOC
calNc ry co pHAi\ )LAy DU NG vA NHAN LUc VIET NAM
Chilng tOi da thllc hien c6ng t5c so6t xdt B6{) rJo iri cLrnih ho p rh.it graL:r nren do 6 ih6t1g diLL cia nln 1di
cl inh k.:t thirc ngdy 3 i thnng l2 nim 2015 cria C6ng ty C6 phAn Xiy dL.rng vd Nhen lLlcr/i€t Nam (sau ciay
gqi iit li "C6ng 1y) vd ci;c6ng ty con (goi chung ld "Tap donn") gdm: Bing cAt doi l.i toj,r I'ap rll,:t
gifia niCn d0 tai ihoi dieln ngdy.30 tbing 6 niln 2015, 86(] c6o l(6t qui ho4t dQIg kilh dotnh ho.p h6t gifia
iri€n d6, 96o ciro lur chuy,lir ticn tQ ho p lL6t giira Dien dO vd Ban thryiit lrinh Brlo clo tai ehinh l"p rrhit
gii'a ni0n dO 6 thing diu cira llam 1ii c|inh k6t thirc ngdy 3I thiDg 12 nin1 2015, duo c lap ngdy 2'1 ihnng E
nnn 2015, tn trang 06 alCn irang 47 kdm tLreo.
Vi6c lap vd irinh bdy Bio czio tii chinh hsp nh6t gina ni6 dO ndy thu6c trnch nhiCm (nJ Barr TJng Cirrn
d15c C6Dg ty l'r6ch nhigm cin chirng t6i l; duc rr il6o cio rh!1 \dI va flio c6o 1ci chinh LraP nh6t giira
ni€n dO niy t€n oo sd c6ng t6c so6t x€t cira ch(ug l6i
I tr I g roi J1 l rc hien cong r c
"odr ^i Uao r o .i clI ,lr hot rl'ir "i'ir nrerr do rreo' lrran rr'' c Ki.rn
toin ViQt Nam vB c6ng tac ;oit x6t ChudD nruc na1 ) eu lau corg tac s.rt {et phii,l+p k6 hoqch vi 1h1Lc
higl1 dE eo s! rlil1r bio vua phiLi riug Bdo.crio t?ii chinh ho-p nhit gina nien dO ld16ng iidn chita alllng drilng
\.Li sot trlng ) eu Carg riic sodr xet bao gour chn )'6u li viec tlao d6i v6i nhaD slr oia cia cic c6ng iy 11or1g
Tap dodn vd 6p dung c6c thir tuclhin tich h€n r iing th6ng tin t:li chinh; c6ng tdc ndy cung sap t11ot mirc
dO dl bao rep hon c6ng tic k;em to6n Chirng l6i ln\6ng thuc hi€n c6ng viQc ki€nr toin n6n cilng ldl6ng
dLLa ra j kitln ki6m tonn
Trcn co sd c6ng tAc so6t xdt cira chring t6i, chtng i6i ldr6ng rdy c6 sd kiQn ndo d6 chirng t6i cho ting Bio
c6o tdi chinh hop nhit giiLa ui€n clQ <linh kdm theo aley kh6ng phar 6nh trung thuc vd hqp li tr6r crc ldria
c?r)h lrang y6u, phi hqp v6i c6c chuin muc kii torin, Ch6 dO k6 toin doanh.ughi€p Vi6t Nanl vi clLc quy
dinb ph6pllt c6 li6n quan d6r viec li.p vd trinh bdy BAo cdo ldi chinh ho p nhdt gilia nieo dO.
b T'
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I
1
Ngay6n ThlTu- Ph6 Gi6m d5c
S6 Gi6) CNDl.Jl].|kidtn bdn: 1Asg'2013-008-l
Hd NOi, ngay 24 thdng 8 nE111 2015
Trin Anh Tuin - I(i6m toin vi6n
Si Gitit CNDKJIN ki'n1tudn 1708-2013-008-l
Trang 7coNG Ty cd pHnN xAv oqrruc vi nnAru luc vrEr um
D:a chi: 56 l4 Ding Thny TrAm, Phudng c6 Nhu6 1, Quan Bic TiI Lietn,lhanb ph6 Hd NOi
B4(] ( AO t At( F,t\h Hep Nt tA I r, A \tFN De
6 theng dau cila nam tdi chinh k6l lhic gdy 3 l thAng 1 2 narrl 20 1 5
nANc cAN o6r rt roAlt ugr NuAr cr0E xrt'N oQ
(Daoq d:ir d ri)
Tti ngiy 30 th,ing 6 5m 2015
T.i.r sAN
I Tian vi cdc tiotin tuong duong tian
r r;in
2 Cdc khoan tu,rng duolrg ti.jn
II Diu tlltni chinh ngin h?n
l Chfng khoan kinh doanh
2 Dlr phdng gian e;6 chring ldloan kinh doa$
3 Diu tu nim gifr d6n ng:iy dio han
III Crc klonr Dhni thu nsin han
I Phai dru ng6n hEn cia hlech hing
2 Td lru6c cho ngudi b6n ngin h4n
L Phli thu noi bO ngir h?n
4 Phai fiu theo ti6n d6 k6 hoach hqp ddng xay dung
5 Phni thu vd cho vay ng6n hqu
6 Phai thu ng6n han khiic
7 DrL phdng phdi thu ngin h?n kh6 ddi
8 Tr'ii san Lhi6u chd xii li
lV Hing tdn kho
1 Hdng dn kho
2 DU phdng giAm gia h:ing tdr kho
V 1ji siin ngin han lrhrc
1 Chi phi tre hr6c ngin h4n
2 Thu6 gi6 rj gia m1g duc'c kh.'iu tril
J llrr.e 'a cic {l oin \1,"c phri rhu \hr r'roc
4 Giao dich l11ua bin lei trni phi6u Ctinh phli
5 Tdisan ngil hal khnc
3.1.78I.216.96010.747.860.2r021.033.356.7s0
2.s12.963.1',7 6
2 542 963 r',7 6
49.567.711.88920.201.28t.113
28.306.19t.i86
26.'126.203.853 2.992.2'13.115
236.923.t452.755.i50.000
2.895.711.000 13.638.795.709
(l].666.53r.893)
Bda cna rn! phai.hv doc cn.Ei)i Ban n,tldt nkh Rdo.n i,i.hihh hop hit sii!nennA
Trang 8cONG Ty cd pHnN xAv ogne vi NHAN t-uc vreT NAM
Dia chi: 56 14 D4ng Thny Tra, PhLrbng C6 Nhue l, QuAr Bic'ln Li6m, Thadl ph6 Hd NOi
BAo cAo r \r( I|NH HoP NHA I cI c \r' \DQ
6 ih6ng dau cira nhm tdi chinh kiit thirc ngay 3l iheng 12 nim 2015
Bing cin d6i kA ro:in hqp ntir ei|ia ni6n ili { iep rheo,
TAI SAN
TAI SAN D,{I HAN
Crc khorin phAi thu dii htn
Phai thu ddi han cia khdch hang
Tra tuoc cho ngudi bdn dai h?n
V6n kinh doanh o don vi t{Ic thuoc
Phai thu noi b0 ddi han
Phei thu vi oho vay ddi har
Phai $u dii hir kh6c
Du trlrdrrg phiithu diri han kh6 ddi
II Tni s:in cii ilinh
L Tii sin c6 djrrh hiru hlnh
NguyC siA
Gta h! hoo tn'n tu) Kt:
2 TAi sin c6 dinh rhu6 raj chinh
urx rr! nro mon ru\' f.c
lV Tii slin dd dang dii hqn
2 Chi phi xay durg co bdn do dang
V Diu tutii chinh dAi han
rrau lu \ ao cong ry con
2 DAu tu vao c6ng ty lien doanh, li€n k6t
J LJaU tlr gop \on vao ddr] vi Knac
4 D[ phdng ddu tu tdi chinh dii han
) ua! Iu nam gru oen ngay oao nan
VI Tii sriD dii h?n khic
1 Chi phi tratru6c diihdn
2 Lar srn aruc rnu nn4pnoan r?r
I Thi6r bi, vai tu, phu tirng thay thit ddi h4n
5 Lor llle Lhr,rong nrar
rONG coNG r,i.r sAN
213 214
215
2t6
219
75.011.851.122 11.145.841.6.13 40.009.44,1.152
1.877.56:1.490
('7 41 166 .999)
16.823.150.859 16.638.112.273
17.t95.454.726
(31.357 3t8.153)
61.128.0s5.r1,1
27 ,258.952,5t',1 27.050.855.026
v.5b
220
221 V.9
222 221
210
241
242 V.I\
250 251 252 253
I r7 600 000
BAo cdD ar phni a4 de cithg rAi BA thuil hinh taa cdo di chi h h.!p nh& stxa niatl 116
252.982.510,112 265.420,059.361
Trang 9cONG Ty cd pHhN xAv orj ne vi runAN Ltic vrfr NAM
Dia chi: s6 14 E4ng Thny Tram, Phubng c6 Nhu6 1, Quan Bic Tn Li6m, Tlidnh ph5 tld NOi
B \o (Ao r \r( H rNH HoP NnA r uru \ \ti N DQ
6 thing ddu cira ra iei chinh k& $irc ngay 31 thnng 12 nim 2015
Brnsc:i" J6i k6rojin hflrnhir gina ni6n d91.iip'o,
318 319 320
32t
322 323
321
Nq ngin hrln
Phai tra ngudi ben ngin hEn
Nguoi nnua trdriin tlu6c ngin hi r
thu;i vi cric khoin phdi nop Nhi nudc
Phaitrn ngudi lao dorg
Chiphi phai trn ngih h4
Phai il? noi bO ngin han
Phdi 1latheo ti6n dO kii ho4ch hqp d6ng xd)' dlrng
Doanh thu chua th.rc hien ngin han
Irha; tra ngin han khec
Vay vd no th e tii chinh ngil haq
Du phdng phe;iri ngan hu
Qui klen thudng, phtic lqi
Qu! binh 6n gi6
ciao dich rnua b6n Lqi lr6iphj6u Chinh phn
v.12av.13
I9t.516.t59
36.818.182
I r 900 567 739 40.616.348.5rJ7
1.]23.251.312
155.557.37,1.996
141.448.052.562
, 34.300.93',7 147 39.012.988.348 9.135.806.777
8 141 12't 541 4.270.303.804
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6 Doanh thu chLrathuc hien ddi h4n
7 Phai a dai h4n khic
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9 rl.ni phii:u chuy6n d6i
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ll Quyphettd€n khoa hac vd c6ng nghe
Trang 10coNG Ty cd PHAN xAv ot"fne vi nnAN LU c vIfT NAM
Dia ch;: 56 14 Ding Thny Tram, Phd6ng C6 Nlru6 l, QuAn Bic Tn Liem, Tia ft pb6 FId NOi
BAo cAo rAr cHiNFr Hop NHAT crUA NIEN D0
6 th6ng ddu ciia nan tdi chinh k6t thnc ng4' 31 ih6ng 12 uiim 2015
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13 Lqi ich c6 d6ng kl6ng kiiim soni
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Dia chi: s6 14 rrAng Thny Trarn, Phudng c6 Nhu6 1, Quer Bic Tn Licm, Thinh ph.i Hd NOj
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Dia chi: 56 11 Ding lhny Tram Phudng C6 Nhld l, Quan B6c In l,ii,n Thinh pho Ha NOi
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Dia chir 56 l1 Ding Thny Tram, Phudng CO Nhu6 l, Quan Bic Tn LiCn, Thdnh p|6 Hd Noi
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Trang 16c6NG TY cd PHAN XAY DLTNG VA NHAN LTJ" C VIET NAM
Dia chi: 56 14 DAng Thny l.ram, phudns C6 Nhud 1, qualr Bic l iL Li6, ilanh ph6 Hi NOi BAO CAO | \t ' Ht\H tlOP \ll \ r clL/A \lF \ D!'
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Trang 17c6NG Ty cd pHnN xAv orjue vA runAru lU c vrfr runlrDia chi: 56 i4 DAng rl]ny l drn, phtl(rtrg C6 Nhu6 l, qutn Bic Tn Li6m, rhinh ph6 Ha NOi
BAo cAo rAr cHiNH Hop NHAr cr0h Mr:N D0
6 tlr1ng d;ru cira ntun lali chtub k6t thtc ngay 31 thang 12 nin 2015 Ban rIr]at rnirh Bbo cdo raichrnh ht'1, nh:;r ginr niin dlj,rn'p Ihco'
D5i v6i cic khoAn g6p v6n ho{c nhin v6n g6p: tj giS mua llgoqri t6 cia ngin biing noi TAp dodn mu'tdi khoen d6 nhan v6n cira nhd diu tu t1i ng?iy g6p viin
D6i v6i no phAi thu: fi gii mua cira rgan haLng thuong m+i noi Tap donn chi diDh khnch hdngthanh tonn tai drcli dieln gieo dich phit sinh
D6i v6i no phii tri: ti gi6 b6n cta ngen hdng thuong mai noi Tap dodr du ki6n giao dich taitl'oi diern gra" dicl' ph:'t 'ir lr.
D6i voi cec ciao diclr mua sim tii szin ho{c cic khoii chi phi duo c thanh toin ngay bing ngoiri
te (khdng qua c6c tni khoan ph:ii trn): q gili mua cia ng6r hdng thuorg mai ncri Tep abarl illuc
bien dranh to6n
l) dia 'd,lu rp Je J.rnh gir liri "o drrcar l.lro.rn m1 riin rq,o goc r;.,'i tt lci rg;y lel llruc lci, ke
toin duo c x5a dinh theo nguy6n tic sau:
n D6i v6i c6c'ldo6n ngoai te giri ngan hdng: ri gin mua ngo4i tC o a ngan hAng noi Tnp doen mo
tii khoin igoiri t0.
Doi v6i c6o khoan mgc ti6n te c6 g6c ngo?i t0 duoc phAn loai ld tei san kh6cr ti gi6 n'ua ngo4i
te cira Ngan hAng N6ng nghiep !d Ph6t irien N6ng th6ng CNge hdng Tip dodn tlrud0g xu1€n
c6 giao dich)
D6i v6i c,ic ldroin nlfc tian te c6 gilc ngo+i 1E duqc phan loai ld nq phai tra: ti gi6 b6n lgoai te
cria Ngan hdng TMCP Ldo Vi€J Ognn hdng TAp doen fiuorg xuy6n c6 giao dich)
Tian vi cdc khoin tur/ng duorrg tiin
Tiin bao gdm tiAD [rat, tidn gLri ngan hing ld16ng k] h?n, tidn dang clruydn Cilc khoin tuong
drLong tian li cic k]1oAn dAu tu ngiln h4n co thdr han thLr hrii kh"ng qui I thdng ki tu ng:iy dAu tu,c6 kha nang chuy€n d6i d6 deng thanh mot luo.ng tjcn x6c dlnh ve kh6ng c6.iri ro trong vi6cchr,lirr Joi rhar lr rren rz rlrcri diirn bro cio
C{c khoen dAu tu tni chinlr
Chi g khod hinh doanlll<I^an Jan r Jrdc f,h:tr Io:r l:r e ung Urod,r Lirrh doar h l-hi n,m gii \i mtr drch mua birr de
ki€rr lcri.
Chtng kho6n ldnh doanh dugc glri s6 k6 torn theo gir gol Cia goc Lrlc clung khodn kinh cloanh
dulrc \ic dinh lhco gia tri ho p ly ira cic l(hoan thanh toin t1li thoi di6nr giao dich phAt sinh cong
crc chi phi liin quar din giro dir lr rnrra churrg I'hoan kitth do nh
Thoi didrrr ghi nh4n c6c khoar chirng kho6r kiDh doanh ldthoi diijn Tap doan c6 quyan so hhu, cu
tlrC nhu sau:
Doi roi lrLrng khoan nien, yir: duoc ghi nhin rai rhdi d:ern knop linh (1 ' 0J.
D6i vcyi ching kho6n chua ni6m y6t: elugc 8hi nhdn tai thoi diiln chinh thitc c6 quyir sd hiu
theo qui dinh cna phip lu{1.
Ti6n iii, c6 tfc vd lqi r ruan cira c6c Lj'tru6c khi chung khonn kinh doalh duoc mua cluoc hach
toin gidm gi?i tri crla cbinh chtng khoAn kinh doanh d6 Tidn ldi, c6 tirc.vi lqi nhuan cira cAc lc'
sau khi chfng kho6n kiril doanh atuqc mua aluo c ghi nhan doanh thu C6 tric dLro c h6n bi:rg c6phi6u chi cluqc theo d6is6 hLengc6 phi6ufi gthdm.Lhongghi nhingiritrjeophi6unbindLroc
Dq phdng gjirm gi:i chfng kho6n ldnh doanh duqc lop cho tirng loai ching kio6n aiuo c mua b6n
lren ft! huong vd c6 gi6 td hqp li thap hon gie g6c Gin tri hap l1t cta chirg khorin kinh doanh
nien yiit hen 1i trumg chtng khoen hoic dud c giao dich t'€n sdn UPCOM la gii d6ng cne tai ngdy
kiit thnc ki k6 toan Trurnrg ho.p tai ngdy k6t thnc kj, k6 toan thi truorg clning khotur hay sdn
Trang 18CONG Ty cd pHnN xAv otjtttc vA nrAl t-t/c vrEr tlu
Dia chi: 56 lzl Ddng Thty Tram, phuing cd Nhu6 1, quar Bic Tn l.-iem, Lhanh ph6 Ha NOi BAO CAo TAI CFI1NH HOP NHAT GIOA NIEN DO
6 ihAngdau cua nam lai chinh k6rtbnc ngAy 3t tl6Dg 12 nem 2015
Bnn thuy6t minh Dro c6o tni chirh hqp nh6t gina nien dO (1i6p $eo)
6.
UPCOM klr6 s eiao dich thi ei6 tri lro.p li cira chiLng khodn ld gi5 d6ng cta phidn giao dich trudc
lidn kd v6i ngdy kiit thirc kj k6 iodn
Ia,rg g;6 n.o du phong gianr Jia.l,IIs \l,o:,r,li lr doinh (;Ir pl,ai rrr' l, lnt r,rirgrl ler rl','c kj
kE Loan aluoc
'thi rhan v.i,r rhi
phi tai chirr)r.
Ctic khotin diu tu niim giii din ngil ihio hltn
Klrorrr,trutudrro.cnh6,, loltldnir'tsud'1 rgir driu l,an Llri lrpdor-eoldirrLraU'a1;nggiir
dcrr ngit dao lr.rrr C6 UrorrrJju ru rrr giu.lur r,gayJ;o hd1 la: cac klroirr licr BLr rrgarr hirrgcokj'han
Car l,horrr cirlr nirrr tsir'r dirr rrgal dSo lrrrr ,Ju.rc gl,i nhdn barr d6rr 'l,e^ gi:r g"
.L, ro gorrr gir rrrua
1u ay duac ghi nh{n theo giritri c6th6thuh6i 1hunhdp lAi tl cic khodn diu lu n;rn gi} dtrr
Dgdy d6o han sau Dgdy mua clugc ghi nhan ttcn Bio cio kot que ho?t d6ng kinh doanh tr'6n co sE
du thu
T<hi c6 cic bing chfng chic chin cho thiy m6t phin hoic lodn bO khoan diu tu c6 thd kh6ng thuhdi duqc vd, s6 ton thit du!,-c x6c diDh DrOt cich ddng tin cay thi 16n th/it duo c ghi nhan vao chi phirri chrnh rroJ.A .t r i giarn r ru r|r'c tiip gi, rri diu trr.
Cdc khorn phri tl
C6c khoAn no pl'ni thu du{]c trinh biy theo gi6 tri ghi sd tnr di cic khoin d$ phdng Phai thu lih6
ddi
Viec phan loai c5c khonn phii lhu li phei thu khech hiDg vi phei thu ldr6c duqc tllur hiCn theo
nguyen tic saoi
?hni thu crla k]1dch hdng phin 6nh c6c 1'Jrofir fhei thLr mrng ti h ch;L thuong nrai ph6t sinh tr)
giao dich c6 tinh chdt rrua b6n.giiia f6-p clodn vd.ngudi lnua li .tor vi doc lAp vdi TAp dodn, bao gdm ci cric kho6n phai tbu vA lian b5n hang xu6t khiu iy thic cho don vi ld16c.
Phdi thu khric phin rinh cic khodn phii thu kh6ng c6 tinh thuong rniri, kh6ng li6n qur diLr
giao dioh mua b6n.
Du phdng phai thu kI6 cldi duac liip cho tirng khoan.nq phai thu kh6 rldi cin c viio tu6i ns qLra
hirn cta c6c ldro6,n ng holc d{ kiijn mtc t6n thit c6 th6 xiy ra, c! thii nhu sau:
Doi \oi ncr L,hir rlru quc han .hanh loirl:
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- 100% gii tri d6i v6i khoen nq phai thu qu6 h?n lir 3 nam tro lCLr.
D5i v6i Dg phei fiu chua qua har tbanh toiD nhung kh6 c6 kha nang thu hdii cen ct vdo dq
kiiln rnnc t6n thit d,i ldp dlL pbdng
Dr,r phdng phai ftu kh6 ddi dugc lAp cho tirng kioan nq phni thu kh6 ddi ci ci vio du kiin mucton rlr;r co li-e r.;) ra.
Tnng, giin s5 dLL dg phdng nq phii thu kh6 ddi cAn ph6i trich llp t1i ngiy k6t thnc kj, Le toan duocghi nhan vdo chi phi quen li doanh nghiCp.
BAkth"tit ni hn6),tdn bA phir h@ Lhihh fi phai dtdc doc cn s tui Eao caa ii chinh http ntuit eiiia ntn dO
Trang 19c6NG ry cd PHAN xAy DUNG vi NHAN LUc vrer NAM
Dja c|i: 56 14 Dans Thny Tran! phudng CdNhui: l, quAn Bic Tir Li6nt,lhAnh ph6 HeNOi
BAo CAo TAI cHiNH HOP NHAT GIdANIL:N DO
6 thtug ddu cua naln tii chinh l(6t thric Dgay 31 thdng 12 nam 2015
Bdn rhtrtdt mitrh Bao cro raichirh h9p nhi( giua nian .19,ril:p \eo,
7 Hirng tdn kho
Hdng t6n kho dugc ghi nhan theo gie th6p hdn gina gii g6c vd gi6 tri thudn c6 th6 thuc l ien duoe
Gi5 g6c hdng tdn kho dugc x.lc alinh nhu sau:
\g,r)dn \4r li,ju lriirg lr^r: tan goln chi phr rrrra ti cac chi p'i Iier ql,dn r'uc rieo I'lic pldr
sirrrr di ed lu.r c halg r"n I'ho d drr d iirn r i rrcrrg lhai l,iFrr la i
Chi phi sdrr xuit kinh doarh d6' dang ou6i ki ciatimg c6ng trinh dugc xic dlnh nhu sau:
DoaDh thu phit sinh tro g ki + Gia 1r i s^n
ci6 tri tluAn c6 th6 thuc hien duqc ld gi:i biD u6c tinh cira hing tdr kho trong ki sdn \u;t, kinlr
doanh binh thudDg lri chi phi u6c tinh d6 hoan thinh vd chi phi uoc tinh ciD thi6t cho viec tie fiu
cLing
Du phdng gii[r gi6 bdng tdn kho dugc lap cho tilng mit hdng ldn kho c6 gie g6c l6n hon gin hi
thuAn c6 ih3 thq; biCn duo c Tdng, gidm si5 ilLr du pholg giem sir hrng ton kho cdn phai trich lap
t"i rrg-y ker rhuc l.) ke r":rrrdJo-c elri nha,r tio
':ra r6rr hing barr.
Chi phi rri rrudcChi phr trc lruoc bao eim circ eLi phi thuc t6 dd phit sinh nh rg c6 iiOn quan d6n k6t quA ltoqtdong san xuit kinh doanb cta nhieu k1 k.- toin Chi phi fta trudc cda Tap doAn li.chi phi c6ng cu,
dung cu da dua vio su dung duo c phen b6 vdo clri phi theo Phuong phip duong thnng v6i lhdi gianphan bO kh6ng que 3 nnm.
TiLi sin cii illnh hau hinh
Tni snn c5 dinh hnu h h duo c tl16 hi€n theo nguy€i gii trir hao mdn liy k6 Nguycn gia tei sin co
dinh hiru hinh bao gdm todl bO c6c chi phi md Tip doan phii b6 ra d6 c6 duac tai sen c6 dini tinb
ditn thdi di6n dua tdi sen d6 vno fang thrii sAn sdDg sir duDg CAc chi phi ph6t sinh sau ghi nhan ban diu chi du!'-c ghitdng nguyerl gihlii sen c6 dinh n6u cic chi phi niiy chic chifu D111 tnng lqi ichkinh t6 t.ong turng lai do su dung tdi sin d6 Cdc chi phi ph6t sinh kh6rg th6a rran diiu f.ien tren
dugc ghi nhaD la chi phi san xu6t, kinh doanh trorg ki.
Khi rdi sen c6 dirh hiiu hinh duo c bAn hay thanh li, nguyen gi6 vd gi6 tri hao mdn liy k6 duoc x6a
s6 vi lii, 16 ph6t sinh do thanh li duo.c ghi nhlin vdo thu nh{p hay chi phi trorg kj'
Tdi sen c5 dinh hiiu hinh duo c khriu hao theo phucrrg phdp dudng ih;rg dua trCn thdi gian hilu
clung udc tinh 56 niln l66u hao cria cec loai tii sa0 c5 di r hiLu hlnh nhu saul
56 nim
4-6
5 t0
t hi pl,i \\KD do Llarg darr k1 fhi plri
SXKD phet siDh trone kj,Chi phi s6n xu6t
PhLroIg tiQn v{n tai, truySn dnn
Thi6t bi, dung cp quan li
Bdn lltutit htuh kay h nQt biphinhdp thahh phAi d@c dec ctnsrdi Baa do 6i.hihh hop hhh sina hiandO
Trang 20CONG TY c6 PHAN xAY DUNG Vi NHAN LIJC VIET NAM
Dia chi: 56 14 DAns Thny Tram, phudns C6 Nhu6 l, quan BAc Tn Li6m, tlrAnb ph6 HA NOi
BAo CAO TAI CHiNH HOP NH,{T GITTANICN DO
6 thnng diu cna nam 1di chinh kdt dric ngdy 3l thnng l2 nim 2015
Bar lhu)ar minh Bio crio rrichioh lrqt nhir gii
" nien dO 'riep Leor
10. Tni snn cii ilinh Y6 hinh
Tii sall cii dinh v6 hinh dlrdc th6 hien theo ngryon gi6trir hao rndn lffy k6
Ng yen gi6 tai san c6 dinh vd hinh.bao g6rn ioill bO c6c cli phi ma Tap doin phdi bd ra dd co
duac tii sdn c6 dinh rinh d€r thni di6nr dua tdi san d6 vZro trirng thlti sin s:ing sri dung Cbi phi li6n
qual dilll tdi sin c5 djnh \'6 hlnh ph/tt sirlr sair kJri ghi.nhin ban diu dugc,ghi nh{n ld chi phi.sanxu6t, kinh doanh trong ki ldr khi cac chi phr nay e,rln lien \ di rrrgt rai sdl co dinh vo hinh cu th6 vdldm ting 1(r- i ich kinh t€ tir cac td; sio ney
Khi 1:\i siin c6 dinh v6 hinh du oc b:in hay lha r ti, nguyen g;A vd gia tri hao m6n liy I'e dugc ro,r
s6 vd lni, 16 phnt sinh do thanh l;i duoc ghi nhin vio lhu nhap hay chi phi trong ki.
Lri r r co dillh rd hillh cira lrp d,'rI b"o gom
Chttrng trinh phin mintChi phi li€n quan d6n c6c chuoDg triDh phAn rnarn lrriy tioh kh6ng phii li m$t bQ phln girr k6t roi
phin cing c6 lien qual cluq,-c vr5n lro6 NguyAn gii cria phin mdrl rrey tinh li to:ur bO cic chi phi
md C6ng iy dd chi m tinh d6n thdi diijn dua phAn mAm vio sir riqtg l'hin mdm n6y tirh duac
kh6u hao theo phuong ph6p dltong thing lrong 3 nam
NhAn di1 thudng hieaNguyen gi6 cira nhan dien thuong hiOu bao girn giri mua, th 6 mua hdng kh6ng dtqc ho:in 14i v:i
chi plti cldng kj.
Cl'i ohi \iy du ng cu b,il rlo rlnngChi phi xay dqng co bin {!o dang phdn 6nh c6c chi phi ti6n quan truc ti6p (bao g6m ci chi pbi lni
vay c6 li6n quan phir ho- p vtti chinh sich k6 lobn cira C6Dg ty) dor cic iii sAn alang trong qu6lridl
xay dune, n"iy,"6c thidt bi dang lip diit di! phlrc v.u cbo muc dich sdn xuit, cho tht6 vd quan li
ciing nhu chi phi lien quan d6n vioc sira chna tii san c6 d:nh dang thur hicn C6c tAi saD niry dupc
ghi nhdn thco gin g5c vn kh6rg duo- c tinh khiu hao.
Cdc khoAn nd phlii trii vi chi phi phni trn
CAc khoan Dq phii lrA vd chi phi pheitra duqc ghi nhln cho s6 tidn phai tra trong tuong lai lieD
quur d6n hdng h6a vi dlch vU da nhan duqc Chi phiphii tri duo.c ghi han dLJa hen cdc udc tinh
hop li vd si; tidn phai ire
ViCc phen lo?i c6c.khoan phrii tri ld phei he ngudi b6r, chi phi phdi tla vd phii tra khic dugc thuc
hi6n theo DguyCn tic sau:
Phei tra ngudi btu phen 6rh cec khoan phrii 1ra mang linh chat thuong mai ph6t sinh tu giao
dich mua hAng h6a, dich vU, tdi san vd ngudi bdn l,\ dor vi doc lip vdi Tap doan, bao gonr ca
crc khoAn phai td khi nhAp khau th6ng qua ngudi nhan ty thec
Chi phi phai tra phAn 6rh cic kloen phAi tra cho hnDg h6a, dich !u JA nha-D dugc ttr ngudi b6n
tii li!"u k6 toiin re cac Lho;r phii ftd cho ngudi iao dQng vd tiAn ludng nghi ph6p, crc khodn
chi ph,.ar ruar kinh Joinh fhei rrch hudJ
Phei fta ktnc phzin 6nh c6c kloan plni hri th6ng c6 liih thuong 1I1?i, kh6ng lidn quan diD giaodich mua, b6n, cung cap hing h6a dich vu
13 V6n chri s& hitu
von Pop cui tlr so nt
V6r g6p cna cht so hn'Ir dLr,qc ghi nhin theo su r on thuc ti di gop cira cdc co dong cita C6ng ty
-12
Ban thu\ir kh nay la u,jt bi tlhin hcp thani & phdi d,?c dac cins tut Bdo ai 1ii chinh hdP hh,t siila hiat tlA t9
Trang 21c6Nc ry cd pHAN xAv o{rue vA runAr.t LtJc vrGr NnM
Llja chi: Si 14 E)!ng Thi)y ];aln, phudng C6 Nhu6 1, quan Bic Tii Li6n, tliAnh phii HA NOi
BAo c^o rAr cHiNFr Hop NHAT GTDANl6N Da
6 thiDg dlu olia nnrn i chnrh kiii ftLrc ngay 31 rhdng 12 rdm 201j
B:in thuyir minh Bro c6o lii chinh h9t' r'hir gi'ia nii'r
'll { rn'p rhcor
14. Phen phiii lqi uhuAn
Lo-i Dhuan sau thu6 thu nhap doarh nghiOp d ac phan ph6i cho cdc c6 d61rg sau ldli da hich li-p cric
quy tbeo Didu le cira C6ng ty ciirg nhu cic qoi djrh ciia phdp luet vd da ductc Dai troi aOl1g c6
d6ng ph€ duyCt.
Viec pheD ph5i lqi nhuan cho c6c c6 d6ng dugc c6n nhic d6l1 czic.kho6n muc phi tian tq rrim nong
lcri nhrLAn sau thu6 chua phan ph6i c6 thi:.dnh hudng di5n ludng ti6n vd kle nang chi tre c6 t c nhu
lai do dinh gie laitii snn n1ang di g6p v6n, hi do d6nh gi6lai c6c khoan mfc ti6n tC, ciu.,rong cu
tei chirh vd cec khoan rnlrc phi ti6n l9loh6c
C6 tirc duqc ghi nhaD I:! nq phili tra khi duac Dai hOi ddng c6 d6ng ph6 duyet
Ghi nhan doadh thu vi thn nhap
Do nh thu bdn hing lnd
Doarh thu bill hiing h6a duo c ghi DhaD khi al6ng thdi th6a rndn c6c didu kiQn sau:
TAp doAn da dn chuy6n giao phin l6D rii ro vi l!'i ich gir lidn voi quyAn sir huLr san phinr
hoAc hAng h6a cho ngudi mua
Tep dodn cti kh6ng cdn nim girl quydn quin li hdng h6a nhu ngtdi so hiiu hring h6a holc
I5
qulin Liirn 'oir harrg lroa.
Doanh thu duac xac dlnh tuong di5i chic chin Khi hap d6ng qui dinh ngudi mua dugc quyAn
trr loi srin t)hdm hbfg loa, daL rnua theo ohiing dicu ki6n ou th6, doanh thu chi du!,-c ghi nhall
khi nhune di6u kiin cu the d6 khong con tdn tai vd nguoi mua kh6ng duqc quydn id lai satl
plArn, hing ho6 (triL tludrg hqp khech heng c6 quydn tri lai ldng h6a du6i hinh thuc d6i lai d6
lAy hdng lr6a, dich v!' ldr6c)
lap doarr dr rla lroic e rhu drro loi rclr kinfi le lu giro diLh bin lran8.
X6c dinh duqc chi phi li6n quan cl6n giao dich b6n biing
Doonh thu cung clp dlch v1t
Doar,lr 'l r cullqlipdichvUduo ehi rl,a \hi,lungllroi lhua rran cac dicu \iirr 'ru:
Doanh DoaIlr thu rh Lluoc ,luoc xac xdc dinh dinh tuo tuong doi A doi Ldc chdc chnD clrrr Khi Khi ho.p hvp d6ng dong qui dinh ngudi qrri dilh nguoi mua rnud dirqc \oc quydnqL) in
tre lei d:ch vu da rrua theo nhiing dieu ki{n cu the dornh rhu .hi duqc ghi nharflri nhd:rg
diau kiOn cl.r thd d6 kh6Dg cdn tdr t+i vd ngrroi rnrLa khong dut'c qulin ha lar dlch 9!tda cune
lAp doen dd d:i l,o?c e rlru
' luuc lei ich k ir'h ti tir giao d i h currs cap d,ch Ur do.
\,c .lir.h dutrc pt'in co|g ! iec d; ho;n rhanh \ do rh^i drem bflo
Tn-rmg ho.p dich vu duQc thuc hiCn trong nhiLru lry thl doalh thu cluec ghi niell rrong kj'aluo-c can
cf vdo k6t qun phnn c6ng viec da hodn thdnh vno ngny kiit thric ki k6 iorir
Ii<n l iJLrdc ghi nhirn nin co so'hoi gian rr l:i .":rr rlruc re lu'rg kj.
Ci nrt vi lti tthuin dtqc chia
c6 tlic vi lo i nhuAn duo c chia luoc ghi nhir kni Tip doin da duqc quydn nha]1 c6 tic hoiic lgi
nlruarr trr viec gop r on Co tirc iiugc rrhin bing c6 phi6u chi duoc theo ddi s5 luong c6 phitiu tnug
rhdrn, klronA Ahi nh;I gi.i tIi -o pl,icu nhin duo-c.
AA1ntgA ntinh nny hn ba?hanhqptharhvnphaidu?cnaccinEfiiBtt.caoldi.hihhhalhfujtgiiahond6 20
Trang 22cONG Ty cd pHhN xAv pdrue vA r,tHAN Lu c vrEr NAM
Dia chi: Sit 14 Ding Thny Tram, phudns Cii Nhu6 l, quAi B;c Tn Lism, thanh ph6 Hd NOi
BAOr \O t^t,IItN HQP\tLAtC A\I\rJ?
6 thang dau cna nam tdi chinh k6l thLlc ngny 31 thdtrs 12 raln 2015
B.n rhu)ir minh Bao cao rnichrnh hqp nhir giir riFn dd r riit rlco,
16 HEp ddng xay dgngKhi ket qui thuc hien lri)| dong luoc rrdc tinh mot cdch ddng tin cAy thi diii vdi c6o hqp dang xay
,luDg qui dirh he rtr;u duoc thanh toin theo gi,i 1ri kh6i lugng thuc hi€n, doanh thu vd chi phi li6n
quar diln hgp ddng clugc ghi nh4n tuorrg ring \di phan cong vigc da huarr thalh dugc khich harg
x6c nian vd duqc phan inh tr€n h6a.lon dd iap
Cric ldrodn tnng, gir,im klriii luo ng xay lip, cric khoin thu bdi thunng vi cric khoen fiu tdric cbidugc ghi nhan doaDh thu khi da cluo o th6ng nhul !oi ldrach harg
Khi k6t quii thr.rc hien h,r-p ddng 16-\, dung kh6ng thd u6c tinh due-c mot cdch deDg tin c4y, tli:
Doanh thu chi duec ghinhaD tudng duorg v6i chi phi cta ho-p ddng de phat sirh ni vicc horin
tra l.'L tuoDg d6i chlc chin
Chi phi cna\o-p ddng chi dtr!,-c ghi nhar vdo chi ph; khi di phat sinh
17 Chi phi di vay
CLri phi rli vay bao gdrn lei tidn vay vd c6c chi phi kh6c phnt sirh li6n qr:an t4rc tiip dirr cac khodrr
vay Chi phi di vay duqc ghi nhin vno chi phi hhi phlit siuh
18 Cfc khoin chi phiChi phi ln nbiing khoen ldm giem lqi ich kirh t6 duo.c ghi nhen tai thoi di6m giao dich plrii sinhboac Idli c6 khe nang tuong d6i chic chin sc ph6t siDh trong tumg lai kh6ng phan biet la chi tiaD
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phLr hgp ltung tuong hgp rgLryen tac phu ho'lr xung dot v6i nguy6n tic ti{tt, trQng, chi phi duo c
ghi nh6-n cnn crL vno bin chat vi qui dinb.rh cic churin muc kd toan de darn bio phan enh giaodich mot c6ch truDg thqc, hqp li.
Thu6lhu nhap doanh nghiepChi phi tlru; rhu uhap doanlr rrghi(p ]a thuii thu nhip hipl hanb, ld khoen thu6 duo c tinh dta trCn
thu rhap tLrrh lJrue Thu nhq tinh Lhue chdnh l9ch so v6i lqi nh an k6 toin li do di6u chinh c5c
tdroan cidnh lqeh tcm tlroi giara rhud r; ke tohn, c6c cbi phi khdng.duqc trir cffng nhu didu chinhcic kloen thu nh{p kh6ng phii chll thu6 rd c6c ldrodn 16 du,nc chuy6n
86n liin
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ld b6n lidn quan n6u crirDg cbiu sr.t ki6m so6t chung hay chlu:inh hu6rrg <16ng k6 chung
Trong viQc xem x6t n6i quan h€ crla c5c b€n lien quan, ban chdt cie rnoi qrLan hd itroc clrri lrong
nhiau hon hinh thiLc phip li.
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doanh kh6c
Bn flar theo [hu \ lrc dia ll: ln mq,t phin c6 th6 xic dinh rieng biCt fham.gia viro quri trinh sdn xuAt
hoac curg ! p sin phdm dlch vu trong piirll1 vi lnot m6i hudng kjnh te cu thC vd c6 mi ro ve lgi
ich kinh t6 kh6c voi cec bO phan kinh doa h trong cec m6i trlrdng kirh G klic.
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Trang 23c6NG Ty c6'PHAN xAy Duj.rc vA NHAN LUc vrCr NAM
Diachi:56 14 Ding Thny Tram, phudns c6Ni 61, q an Bic Tu Liern, thinh ph6 HA NOi
BAOl^AOTAII IINIIHQPNHAI CII A \Ii\ DO
6 Ltrdq dau crlra nam Ai chinh 116l rncngdy3l tlfng12nam2015
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22 C6ng cg tii chiuh
Tai sdrl tii chinl,
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,luJcqu)cr J:nhlai ,lroidi;rngJ ir'lran bcn Jjrr r rc r;' rr,1;i chrrhcua lapdorir96nrriirrrr.rc
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c6ng cq tdi chinh duqc ni6m yet vn kho gd,rocnidrn)et\iciccorrgcutbichinhphnisinh.
la; rlro; di;" gl,i rhin bun J;u .ac l1i \inrili chrrh rlu',c th; rlrirrr rheo tsii g;( c!'.rg cic r i phigieo dich c6 li6n quaD truc 1i€p d€n tii ser tdi chinh d6.
\ th,il tro toi .hinhViec phdlr loEi cac l(hoin no tni chinh phu thuoo t'io bin chat vd muc dich cira khoin ng tii chjnh
\a duoc quJet didr tai thoi diern ghi rib{n ban diu Nq phii trd tdi chi h cira T{p dodn gdm cac
khoan phei ir.A ngudi b?iD, vay vi nor c6c ldroiD phai he kl{c ve cac cdng cu tii clrinh plr6i sinh
Tsi.thoi di€m ghi lhil 16rr dAu c6c khodD nq phei tua tdi chinh duo.c ghi nhfur ban ddu theo gi6 g6c
tdr c/tc chi phi giao dich c6 li6r quan t4rc ti6p d6n ngphii te tai chinh d6
C6ng cy viin chi sti hiiu
Cdrg ctL vi5n ohir sd hrlu ln hop ddng chimg td dugc Dhilrg lo i ich cdn l3i vd tai snn cna T6-p dodn
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Ri tti! t ft c')ng cq tni chittlt
CAc t:ti sar ii chirh vd no phii ha tiri chinh chi alltqc bu t r v6i nhau vd trlnh bny gih lri thuan benIleng cen diii kd to:in khi vd chi khi Tap do:in:
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THONG TIN 86 srrNc cr{o cric KIToAN MUc rRiNH BAY TRoNG BANG cAN D6I
G iblr irtj:-nnirciu,t Ni6N oo
Ti.]n vAL cic hhoir tuong tluong tidn
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naL h,tit ninh nay h nit bi DhLin hdp thihh fi phni d;l lac.inEttt Bdo ?io ldi chhth h?p hdt Eiiia nGn di 22
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Dla cbi: 56 11 Dturs nrny Tmm, phudns C6 Nhu6 1, qxan Bic Tn Lidm, th,inh ph6 Ha N6i
BAO C \O IAI I H;Nq H' IP \H A I CII 'A \Ii \ DU
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