CONG TY co PHAN DAU TUDU LIcH VA PHAT TRIEN THTY SANBAo cAo cuA BAN roNG crAna DOCC6c thdnh vi6n cria Ban kiiim so6t bao gdm: BiNgd rH rii Ngan Bd Trinh Thi NggcBdNguy6n ThiLe Quy6n Ki6m
Trang 1CONc TY Co PHAN nAu:
B6o c6o Tiri chfnh hqp nhdt 06 thrlng
tl6 tlugc soit x6t
Duoc sodt x6t bdi
cONc ry rr\HH Dlcrr vV TUvAN r.q.r cHiNH xE roAN I
29Vd Thi S6u, p.Da Kao, q.t,ff.Hd Chf Minh-Tel: (g4.g)t
Email:infor@aascs.com.vn Website:wwr
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rY SANil0u n[m 2015
t rrnvr roAN pnia NAM (AAscs)
8205944 fax: (84,8)3 8205942.aascs.com.vn
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MUC LVC
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kinh doanh hgp nh6t
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Trang 3cONG Ty co IHAN DAu rrIDU LIcH vA pnAr rnrEN rnov sAN
Ban Tdng Gi6m <l6c C6ng ty C6 phAn DAu tu Du lich vd Ph6t tri6n Thriy sAn (sau d6y ggi t6t ld ,,C6ng ty,,) trinh
bdyB6oc6ocriaminhvdB6ocrioTdichfnhhqpnh6t06th6ngdAun6m20|5ctnC6ngty.
Cdng ty CO pnan Ddu tu Du llch vd Ph6t tritin Thriy sAn c6 Gi6y chimg nhfn cl6ng ky kinh doanh st5 tOOOgqSOSO ,
doSdKt5hoachvdDAututinhAnGiangc6pngdy15th6ng3n6m2008;D5ng|qthayaoitAnthr?15ngity29th6ng 5 ndm 2015
Cgng ty ttusc chuyi5n AOi tu COng ty TNHH DAu tu vA Ph6t tri6n du lich An Giang (Gi6y ph6p ding lcj kinh doanh
so szozooooSg do Sd K6 ho4ch vd DAu tu tinh An Giang c6p ngiy 20 thdng6 ndm zo07).
Linh vu c Kinh doanh
San lip mflt bing; Xdy dpg c6ng trinh cdng nghipp, cdng trinh tludng 6ng cAp tho6t nudc; SAn xuAt vAt lieu xaydlmg; Khai thilc c6t, s6i; Kinh doanh dich vu kh6ch s4n, dn ur5ng, khu vui chcri; Nu6i vd ctrti Uit5n thriy sin; Sdn
xu6t vd ctrti Ui6n thrlc 6n thriy sAn; Mua b6n thriy sin, lucrng thgc, thgc phAm; Sin xu6t vi chr5 bi6n luong thyc thgc
phAm; Sin xu6t, phan phtii hoi nu6c, nu6c n6ng, di6u hda kh6ng khi vd sAn xu6t nu6c c15; Sdn xuAt h6a ch6t cobdn; SAn xu6t, phan pn5i ruri n6n; Trdng hia; Sin xu6t tinh bQt ve c5c s6n phAm tu tinh bQt; Trdng cdy giavi, cdy
duoc li€u
Tru s6'chinh: Qu6c l0 80, Cpm CN Vem C5ng, 6p An Thpnh, X5 Binh Thdnh, Huypn L6p Vd, Tinh Ddng Th6p
Theo Gi6y chimg nhin <ting lcj kinh doanh thay el6i lAn thri 15 do S& Kti hoach vd DAu tu tinh Ddng Th6p c6pngdy , vdn eti€u lQ cria C6ng ty ld 381.000.000.000 VND @a trdm tdm maoi mdt ti d6ng)
Kdt qui ho4t ttQng
Lqi nhuan sau thu6 06 th6ng cldu ndm 2015 h 6.170.87L963 \-rND
Lgi nhufln sau thuS chua ph6n ptr5i tai thdi di6m ngdy 30 th6ng 06 ndm 2015 \iI28.645.675.470 \,rND
Cic srp kiQn sau ngiry kho6 s5 t 5 toan $p b6o c6o tiri chinh
Kh6ng c6 sg kiQn trgng y6u ndo xiy ra sau ngAy lflp B5o c6o Tdi chfnh hqp nhAt ddi h6i duqc diCu chinh hay cdng
Uti tr6n B6o c5o tdi chinh
HQi ttdng quin tri vdr Ban T6ng Gi6m ttiic:
C5c thdnh vi6n cria HQi ddng QuAn tr! bao gdm:
Ong L€ Vin Chung
A'^t
ung Le xuan Que
6ng L6 Thanh Thu6n
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Ong Nguy€n Vdn Hung
Ong Truong Vinh Thdnh
Trang 4CONG TY co PHAN DAU TUDU LIcH VA PHAT TRIEN THTY SAN
BAo cAo cuA BAN roNG crAna DOCC6c thdnh vi6n cria Ban kiiim so6t bao gdm:
BiNgd rH rii Ngan
Bd Trinh Thi NggcBdNguy6n ThiLe Quy6n
Ki6m torin vi6n
C6ng ty TNHH Dich vu Tu v6n Tdi chinh KiS to6n vd Kii5m to6n Phia Nam (AASCS) bdy t6 nguyQn vqng ti6p t.uc
ldm c6ng t6c kii5m to6n cho C6ng ry
cdng b6 trdch nhiQm cfia Ban T6ng Gi6m d5c diii vtfi 86o c6o tdri chfnh
Ban T6ng Gi6m cliic cgng ty chiu tr6ch nhiQm vd vipc l{p qp nh6t thuc, hgrp ly
tinh hinh ho4t <l6ng, ktit qun hopt ctQng kinh doanh vd tinh te 06 th 15 cria C6ng
ty Trong qu6 trinh l0p 86o c6o tdi chinh, Ban T6ng Gi im el6 tudn sau:
Lga chgn c6c chfnh sSch k6 tor[n thich hgp vd 6p dpng c6c chinh sich ndy mQt c6ch nh6t qurin;
Dua ra c6c tlSnh gi5 vd dg tlor{n hSp ly vd thfn trgng;
cilc ang6p d t, kh6ng c6 nhtng 6p dgng sai lpch trgng n
Ban Tdng Gi6m D5c Cdng ty cam ktit ring 86o c6o Tdi chinh hqp nhSt ddphAn rinh trung thyc vd ho.p l)t tinh hinh
tii chinh cria C6ng ty t4i thdi eliiim ngAy 30 thring 06 n6m 2075, k6t qu6 ho4t clQng kinh doanh vd tinh hinh luu
chuy6n ti6n tQ 6 thhngdAu n6m 2015 kltthric cirng ngdy, phir hqp vdi chuAn mr,rc, ch6 dQ kti torin ViQt Nam vd tuAnthri c6c quy elinh hi6n hanh c6 li6n quan.
PhO duy6t cdc 86o c6o Tdri chfnh hqp nhdt
Chring t6i, HOi ddng quin tri, Ban T6ng Gi6m cttic C6ng ty C6 phAn DAu tu Du lich vd Ph6t tritin Thty sin ph6 duyQt B6o c5o Tdi chinh hgp nttdt A th6ng dAu 20t S kt5t thirc tai ngdy 30 th6ng 06 ndm 2015 cria Cdng ty .
Trang 5cOnc rY TNHH DICH vU rU v{u rAr csiyn ri roAN vA rdu roAN puin NAM
sti, ,AGo /BcKT/TC
KET euA cOlc rAc soAr xnr nAo cAo rAr cniNn
V6 B5o c6o Tdi chinh hqp nfr6t oo th6ng dAu ndm 2015 cria Cdng ty ce OAu Tu Du Lich vd phrit TriiSn Thriv S6n
Kfnh efti: HQi tldng euin tri vd Ban T6ng Gi6m tliic
C6ng ty C6 ptrAn DAu tu Du Lich vdr ph6t Tri6n Thriy Sin
Chring tdi da thuc hiQn c6ng t6c so6t x6t 86o c6o Tdi chinh h-o.p nn6t oo thdng dAu ndm 2015 cria C6ng ty CO
pnin oau Tu Du Lich vir Phdt Tri6n Thriy Sin
vd cdng ty con ld Cdng fy"c6 frrA' oiu
"e ir,a, i bun
l{p ngdy 02 thdng 8 nim 20l5"bao.gdm: Bing c6n dtii kt5 to6n t4i ngdy zotoetzoti,B6o c6o krit qu6 ho4t cl6ng
kinh doanh, B6o ciio luu chuy6n ti6n te vd BAng thuy6t minh 86o c6o Tdi chfnh hqp nh6t oo tnang OAu na- r.At
thric cirng ngdy du_o c trinh bdy tir trang 04 ct6n 1.r:ang26.
viQc l{p vd trinh bdy 86o c6o Tdi chinh hqp nh6t ndy thuQc tr6ch nhiQm cria T6ng Gi6m d6c tlcm vi Tr6ch
nhipm cria chring t6i ld ctua ra B5o c6o nh6n x6t vO 86o c6o Tdi chinh hqp nh6t ndy ti6n co sd c6ng t6c so6t xdt
cta chring t6i
Ch0ng toi tld thgc hiQn c6ng t6c so6t x6t 86o c6o Tdi chinh hqp nh6t theo ChuAn mgc kirim to6n ViQt Nam vd
x6t phii lfp kr5 ho4ch vd thpc hipn d6 c6 sg d6m b6o
g nhtng sai s6t trgng y6u C6ng t6c so6t x6t bao g6mc6c thri tUc phdn tich tr6n nhtng th6ng tin tdi chfnh;
t6c ki6m to6n Chring t6i kh6ng thpc hi6n c6ng vi6c
Tr€n co sd c6ng t6c so6t x6t cria chring t6i, chring t6i kh6ng th|y c6 sg kiQn ndo ct6 chring t6i cho ring 86o c6o
Tdi chinh hqp nh6t cho giai doan 06 th6ng diu nim k6t thuc ngey 30 th6ng 06 nim 2015 dinh kdm theo r16y
khdng phan 6nh trung thgc vd hq'p llf trdn cdck'hiacanh trgng y6u, phi hqp v6i c6c chuAn mpc, ch6 dQ ktf to6n
doanh nghipp vi6t Nam hiQn hdnh vd cdc quy clinh ph6pl! c6 li6n quan.
TP.H6 Chl Minh, nQdy 40 65nn ( ndm 2015
Kitim to5n vi6n
Bni Th! Thanh ThioGiSy CN DKHN ki6m to6n s6 ztlg-zotg-142-1
29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (08) 3820 s944 - (08) 38zO 5947 - Fax: (OB) 3B2O 5942
Email:info@aascs.com.vn Website:www.aascs.com.vn
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Tgi ngiry 30 thing 06 nim 2015
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2 Chi phi xdy dlmg ccr bin dd dang
W DAu tu tdri chinh ddi h4n
l DAu tu vdo cdng ty con
DAu tu vdLo c6ng ty li6n k5t, liCn doanh
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79.349.504.340(2r.663 .07 s .8s7)
25.848.042.782
34.971.549.r35(9.r23.s06.3s3)
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Trang 8nANc cAN odl rn roAN Hop NHAI
T4i ngiy 30 th6ng 06 nim 2015
Don vi tinh: W.tinh: WD
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5 Phai hi nOi b0 ddi han
6 Doanh thu chua thuc hiQn ddi han
7 Phai trA ddi hsn kh6c
8 Vay vd no thu6 tdi chfnh ddi han
9 Triliphitiu chuy6n d6i
10 C6 phi6u uu dai
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170.820.206.391125.209.620.330
28.9r9.087.343
514.021.351r.528.797.624
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45.610.586.061
45.610,586.061
Trang 9cONc ry c6 rHAN oAu rrl DU LIcH vA pnAr rnr6N rnuy sAN
Dia chi: Qudc l0 80, CUm CN Vem Ct5ng, xd Binh Thanh, huyOn L6p Vd, tinh E6ng Th6p
Bio c6o tdi chinh hg'p nhAt
06 th6ne dAu n6m 2015
lq Quy dU h6 trq xip x6p doanh nghipp phdng tdi chinl
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400410
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3 81.000.000.000
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176.046.488.3L9176.046.488.319150.000.000.000
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THUY SAN
Le Thi Dung
Trang 10nAo cAo r<f'r nui rJrr A T nAwn tr rr\rrr nn
15 T6ng tgi nhugn k6 to6n tru6'c thu6
16 chi phf thu6 TNDN hiQn hdnh
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Ngudi l$p bi6u K6 toin tru0ng
Trang 11BAo cAo lrlu cHUyEN TrEN T-E He" NnAr
(Theo phuong phrip gi6n ti6p)
06 th6ng dlu ntrm 2015
i ftActl h UIDH 'i
06 thdng tl6undm2014
I Luu chuy6n ti6n tir ho4t ttQng kinh doanh
1 Lgi nhu$n tru6c thu6
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Khiu hao TSCD
C6c khodn dg phdng
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Trang 12BAo cAo LUU cHUyEN TrDN rE Hgp NnAr
(Theo phuong phdp gi6n ti6p)
Luu chuydn trtn thudn fit hogt ilQng tdi chinh
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LO Thi Dung
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Trang 13cdNG Ty cO pHAN DAu rr.rDu LIcH vA pnAr rnrEN rn
06 thring tliu ndm 2015 '
1 Ilinh thri'c s& hilu v6n
Cdng ty CO phan Dfr tu Du lich vd Ph6t tri6n Thriy s6n c6 Gi6y chung nhfn rt[ng ki kinh doanh s5
1600895650 do Sd Ki5 hopch vd DAu tu tinh An Giang cAp ngdy l5 th6ng 3 ndm 2008; Ding l<y thay aOi mn
thf 15 ngiry 29 th6ng 5 ndm 2015
C6ng ty-t1uo c chuyi5n d6i tu C6ng ty TNHH DAu tu vd PhSt triiSn du lich An Giang (Gi6y ph6p dang ky kinh
doanh sti SZOZOOO68g do Sd K6 ho4ch vd DAu tu tinh An Giang c6p ngdy 20 th6ng 6 ndm2}07)
3 Cfu trrlc t$p ilodn
TOng s6 cdc cilng ty con: 07
+ Sti luq,ng c6c Cdng ty con tlucr c hqp nh6t : 01
+ St5 luqmg c6c C6ng ty con khdng rluqc hqp nhAt : 0
Th6ng tin vi c6ng ty con
+ TOn c6ng ty: C6ng ty C6 phAn Diu Ci ChAu A
+ Dia chi: Qu5c lO 80, Cpm CN Vdm C5ng, x5 Binh Thdnh, huyQn L6p Vd, tinh Ddng Th6p
+ Ti l0 lgi ich cria C6ng ty m9
+ Quydn bi6u quyi5t cria C6ng ty m9
73,90yo
73,90%;o
1" Ky k5 to6n, iton vi ti6n tQ srfr dgng trong k6 torln
Ky k6 to6n nlm cria C6ng ty bfutdAu tu ngdy 01 thang 01 vi k6t thric vdo ngiy 31 th6ng 12 hdng ndm
2 Don vi ti6n tQ sfr dgng trong k6 toin
Don vi ti6n tQ sri dpng trong ghi ch6p k6 to6n ld d6ng ViQt Nam (VND)
rrr CHUAN MrI" c vA cm DQ Kf roAN Ar oqNc
1 Ch6 tlQ k5 todn 6p dgng:
Cdng ty 6p dpng Ch.5 dO kii to6n doanh nghiQp ban hdnh theo Thdng tu s5 200/20\4/TT/BTC ngdy22/12/201,4 cria B0 Tdi chinh
2 Tuy6n b6 vG viQc tuAn thri Chuin mr;c k6 todn vh Ch6.IO k6 to6n
C6ng ty dd 6p dgng c6c ChuAn muc k6 to6n Vi€t Nam vd c6c vdnb6n huong a5n ChuAn mgc do Nhd nu6c cld
ban hinh C6c b6o crio tdi chinh cluoc lAp vd trinh bdy theo ctring mgi quy dinh cria timg chuAn muc, th6ng tu
hudng d6n thuc hipn chuAn mgc vd Ch6 dO k6 toAn hiQn hdnh dang 6p dsng
3 Ilinh thrfrc kG tofn 6p dgng
C0ng ty 6p dgng hinh thric kti to6n tr6n m6y vi tinh
Try sd chffi: Qu6c l0 80, Csm CN Vdm C6ng,6p
Th6p
2 Linh vu c kinh doanh:
San l6p mflt bAng; Xdy dpg c6ng trinh cdng nghipp,
x6y dpg; Khai th6c c6t, s6i; Kinh doanh dlch vp kh6ch spn, [n u5ng, khu vui choi; Nu6i vd cht5 bit5n th
san; Sdn xu6t ve cnii Uitin thfc [n thriy sin;
Trang 14THUYBT MINH NAO CAO TAI CTTINU HOP NTTAT
06 thdng tliu nim 2015
rv cuixn sAcn rf roAN Ar ngNc
1 Nguy6n tic ghi nhfn cric khoin tidn vi c6c khoin tuong tluong tidn
C6c khoin dAu q ngin h4n kh6.ng qu6 3 th6ng c6 khi ning chuyiSn d6i dC ddng thdnh ti€n vd kh6ng c6 nhi6u
rti ro trong chuy6n d6i thenh ti6n k6 tt ngdy mua khoin dAu tu d6 tai rhdi diem uao cao.
C6c nghiQp v.u kinh t6 phhtsinh bing ngo4i t9 ttugc quy d6i ra ddng ViQt Nam theo ty gi6 giaodich thuc tr5 tgithdi di6m ph6t sinh nghiQp vp
Ch6nh lQch t! gi6 thuc tE phfutsinh trong lcj, cria c6c khoAn muc ti6n tQ c6 gi5c ngo4i tQ tai thdi ph6t sinh rlugc
hach to6n theo fj' gi6 thgc td phit sinh cria ngdn hdng thuong m4i noi doanh nghiQp md tdi kho6n vd ttugch4ch to6n vdo doanh thu ho{c chi phi tdi chinh trong n6m tii chinh
Ch6nh lQch t! gi6 do tt6nh gi6 l4i st5 du c6c khoin muc tidn tp c6 g6c ngoai tQ t4i thoi di€m l{p b6o cilo titichfnh tlugc hpch to6n theo fj'gi6 mua ngoqi tQ cria ngAn hing thuong mpi noi doanh nghiQp thudng xuy6n c6giao dich (do doanh nghipp t.u lua chqn) tai thdi di6m lfp B6o c6o tdi chinh vd clugc h4ch to6n bir trt ch6nhl6ch tfurg, gidm s6 cdn lpi tluqc kait chuytin vdo doanh thu hoflc chi phi tdi chinh trong ndm tdi chinh vd khdng
chia c6 tric tr6n ch€nh l€ch fg gi6 do dhnh gidlai sli du curii tg,nay
2 Nguy6n tic ghi nhfn cdc khoin dAu tu tdri chinh:
- C6c khoin dAu tu dugc coi nhu "tuong cluong tidn" ld khoin ttAu tu kh6ng c6 nhiAu nii ro, dE chuy6n h6athanh ti6n vd c6 thdi h4n thu trOi troflc <16o han kh6ng qu63 th6ngk6 tri ngny mua khoin ctAu tu d6.
- KhoAn dAu tu c6 thdi han thu frdi vOn dudi 1 nim clugc phdn lo4i li tdi san ng6n hgn.
- Khoin dAu tu c6 thdi hpn thu trdi v5n ff6n 1 nim ttugc phAn lo4i ld tAi san ddi han.
2.1Chftng khoin kinh doanh: Ld khoin dAu tu mua chfmg kho6n vd c6ng cu tdi chinh kh6c nhu thucrng
2.2K|to6n cic khoin tl6u tuviro cOng ty con, cdng ty li6n doanh, ti6n k6t:
Khoin ctAu tu vio cdng t5r con, c6ng ty li6n ktit ttuqc ki5 to6n theo phuong ph6p gi6 g6c Lo i nhufn thuAntlugc chia tu c6ng ty con, c6ng ty li6n kr5t ph6t sinh sau ngdy dAu tu ttugc ghi nhQn vdo B6o c5o Ki5t qud hopt
tu vd clugc ghi nh4n ld khoin giAm tru gi6 g6c ttAu tu
2.3 Drp phdng ttAu tu tii chinh : Ld dU phdng phAn t6n thAt do gihm gi|chimg kho6n doanh nghipp ttang
nim gifr c6 th€ xhy ra, hodc du phdng c6c khoin diu tu dii han kh6c do doanh nghiQp dAu tu vdo doanhnghipp k:h6c bi 15;
3" Nguy0n tic k6 tohn cfuckhoin phii thu:
3.1 Nguy€n tlc ghi nhdn: C6c kho6n phii thu kh6ch hdng, kho6n tri tru6c cho ngudi b6n, phii thu nQi bQ vdc6c khoin phii thu L,hfuct4ithdi di6m b6o c6o, n6u:
- C6 thdi han thu hOi tro6c thanh to6n dudi 1 n[m tlugc ph6n lo4i ld tii sdn ngin hpn.
- C6 thdi han thu trdi tro4c thanh toin tr6n 1 ndm tluo c ph6n loai ld tdi sin ddi han.
4 NguyGn tic ghi nh$n hirng tdn kho
Hdng tdn kho clugc tinh theo gi6 g6c Trudmg hqp gi6 tri thuAn c6 th6 thuc hi€n duqc th6p hon gi6 gdc thi
phni tinh theo gi6 tri thu6n c6 th6 thpc hiQn ttugc Gi6 g5c hdng t6n kho bao g6m chi phi mua, chi phi ch6bi6n vd c6c chi phi li6n quan trgc titip kh6c ph6t sinh d6 c6 hdng t6n kho d dia di€m vd h4ng th6i hipn tai
Gi6 tri hdng t6n kho clugc x6c clinh theo phucrng ph6p binh quAn gia quydn
Hing t6n kho dugc h4ch torin theo phucrng ph6p k6 khai thuong xuy6n
Dg phdng gihm gi|hdng t6n kho tlugc lflp vdo thdi di6m cu6i n6m ld s(5 ch€nh lgch gifra gi6 glc cria hdng t6nkho l6n hon gi6 tri thuAn c6 th6 thpc hi6n dugc cria chring
t2