Báo cáo tài chính năm 2015 (đã kiểm toán) - Công ty cổ phần Dịch vụ Vận tải và Thương mại

c tuen ihri hay kl6ng, co nlnng ep dung sai lech tqng ycudiin mrrc cAn phni cdrg b6 vd giai rhich irong B60 cao tai chinh hav ld6ng; , LaB vd rrinh bay crc Bao ceo tai chi.n ren co sd tu

TONG CONG TY HANG HAI VIET NAM coNc rY cO PHAN DICH v! vAN TAr vA

Kinh efti : - IiY BAN CH(ING KHOAN NHA Nt'dC

- SO GIAO DICII CHTNG IAIOAN HA NOI

T6n C6ng ty: C6ng ty C0 ph6n Dich vU vdn tii vd Thuong mei M5 chimg kho6n: TJC

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Dia chi tru so chinh: 36 01 Hodng V6n Thq, phuong Minh KIai, quin H6ng Bang, TP H6i Phdng.

Ngudi thqrc hiQn cong bo thdng tin:

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Ong Le tdt Hung - Ch[rc vu: Gidm d6c C6ng ry

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N9r Oung rnong rrn cong Do:

86o c6o tdi chinh nim 2015 dd duoc ki6m torl'n cia Cdng ty Co phan Dich

w vdn tdi vir Thucrng mai dLroc lap ngdy l0/03/2016 bao gdm:Bing cdn d6i

Ke roan, bao cao xet qua san xuat Kl r doa l ttao cao tuu cnuyen tlen Le Thuy6t minh bao c6o tdi chinh, c6ng vin gi6i trinh ch6nh l€ch it hon l0%

6

loi nhudn sau thuii so v6i ndm 2014.

7 Dia chi Website ddng t6i todnb6 b6o c6o tdi chinh:

rN ruro ruAr r,u4r

BÙI TH

HNG

HNH

Digitally signed by BÙI TH HNG HNH

Date: 2016.03.18 14:30:27 +07:00

T6NG c6NG TY HANG HAI VIET NAM

cONc TY CO PHAN DICH VU VAN TAI

vA THtloNc M+r

Si5: l20l6lC\-KT

"V/\,: Giai tinh chanh lech it hon 10% LNST

c ng ki ndm lr*6c"

Doc LAp - T{ Do - H4nh Phric

Hdi Phdng ngay l8 (hdng 0l nam 20l6

- Sd GIAO DICH CHI]NC KHOAN EA NOI C6ng ry C6 phan Dlch vu Vdn t6i vd Thuong mai xin gi6i trinh nguyen nhen ddn tt6n lqi nhu6n sau thu6 it hon 10% so v6i ndm 2014 nhu sau:

Ndm 2015 nhin chung hoat dong san xu6t kinh doanh cia Cdng ty van dat k6t qu6 khd quan T6ng doanh thu brln hang vd cung c6p dich vu d4t 198,2 tj ttdng, bing 89,3% so v6i ndm 2014 do gi6 cu6c bi giim tir l% - l0% Giit v6n hang b6n dat 175,8 tj' ddng, beng 86,9% so v6i ndm 2014 do gi6 nhi6n liQu gidm vir Cong ty lu6n n6 lgc tidt giiLm c6c kho6n chi phi Chi phi tdi chinh ld 5,9 tf d6ng, t6ng 38% so v6i nitrn 2014 do ti gi6 USD/VND tdng manh vd C6ng ty vay thOm v6n hon 30 ti \,NE d6 mua tiru Transco Glory vdo thdng 8/2015 DOi tdu cia Cdng ty gdm 03 tiru dugc khai thdc rrdn cdc tuydn Dong Nam d D6ng Bic ri vd

c h o t h u € d i n h h a n d a t h i € u q u a c a o H o a t d d n g d i c h r u r d n td i v i n t i 6 p t g c d u y tr i c6c hqp ddng trung chuy6n xi m6ng, clinker xuAt kh6u, v6n chuy6n hdng thep,

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b6ch hod theo tuy€n Bdc - Nam vd ngugc lAi Tu d6 ddn ddn loi nhuan tir hoat ddng kinh doanh cria C6ng ty ndm 2015 dat 10,8 tj,d6ng tbng 20% so v6i nbm 2014.

Loi nhuAn kh6c ndm 2015 dat 2.7 tj'ddng, giam 85,3% so v6i nim 2014 (lqi nhuAn kh6c n6m 2014 dqt 18,6 tj'ddng do Cong fy thu duoc ngudn loi nhu6n 17,6

ty dong do vifc bdn thanh ly tdu Hd T6y hdt khriu hao).

Tt nhirng nguy6n nhdn tr6n, k6t thtc n6m 2015 t6ng lgi nhuin ke todn sau thu6 dat 10,6 rj' ddng, gi6m 53,8% so vdi ndm 2014 (nam 2014 loi nhudn sau thuil

CONG TY cO PHAN DICE vu VI'T TII VA TEdONG M4I Si5 01 Hod,1g Ven ThlL Qufu H6ng Bht,

Thanl Dh6 Hai Phdne

eAo c,io cOlsllr cr,iMnOc

Batr Gi6n d6c Cdng ty Cd phAn Dich vll V6tr tai ve Thuong mai (sau l6y gai l& ln "cong ty") trinl bdy B60 c{o ciantnh vd B60 c6o tdi chlnh cia COng ty cho nls tai chtnb kit thf c ngny 3 l 66ng 12 fill 20l 5

CONG TY

C6ne ry C6 phin Dich W VAn tii vA Thuong m?i duqc thanh lap theo gidy chfng nlran Ding k, kinh doanh COng ry cdphin deng hi dd dD dlu s6 0203000006 ngdy 3l ih6ng 03 n.en 2000, Gi6y chrng Dnan dloe lV linh doanh dlav d6isi5 020038?594 do Sd K,6 hoach vd Ddu nr Thdnh phi5 Hai Phdng cdp dtr ddu ngdy 28 thang 10 ntun 2010 vd da€ ldthay d6i Dn tlrf 7 ngay 28 th6ng 08 nao 2015

TIll so chitrl cia C6ng ty duqc d4t t?i: S(5 01 Hoans Van Thu, Qu& Hdng Bdng Tlrani ph6 Hai Phdng

HOr DONG eu,iN TRL BAN GrAM D6c vA BAN xrEM soATCdc ltralll v;6n cna HOidiine QuaD EiEong nJm v)tqingay lap bao c6o naybao g6m:

Ong I€ TdtHrrng Ory D6 v;n Hoi ong Phan Duy Van

ong Mai xuan Ngoet

uDg vuong NgQc Jon

chn tich Ph6 chn tich

C6c thdDl vi6n c a Ban Gidm dric da diEu hdDh C6ng ty fong n,m va qi ngdy hp b6o cAo nay bao g6m:

ory Lc T6t Hlmg Ong Phan Duy V6n

Cec thanh vieD crla Ban Kidm so6t bao gdm:

Otrg D6 Nggc Thaoong Bni Ngec ThanlrLhg uan llar Long

I{iM ToIN vroN

C6ng ty TNHH HAng Ki6rn ioen AASC de thuc h;en kiem toan crc Bao €60 Ai chlnl cho Cdng ry.

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36 0l Hoang Van Thu QuAn Ha,ng B:r3.

- Xay d!'ng vA duy ui ki6n sont noi bO nn Ban Giam d6c vd Ban quen iri C6ng tv x6c dlnh l) crin thLft dd d'L'n biocno uii"jap va t i'u uay s6o ceo tai chillh kh6ng cdn sai s6t lrqns v6u do sian lan hoEc do nli'n len;

- Lua c ron cac chjni 'ach k.; rod,n rhich hop !d ;p drrg cac chini 'd'h nav nq cacl nh'r quif:

- Dua ra c6c defi gi6 va dg doan hAp ]i vA fia]r tqng;

- Neu 16 cac chuan nrJc k6 toan duqc ep dung cd duo c tuen ihri hay kl6ng, co nlnng ep dung sai lech tqng ycudiin mrrc cAn phni cdrg b6 vd giai rhich irong B60 cao tai chinh hav ld6ng;

, LaB vd rrinh bay crc Bao ceo tai chi.n ren co sd tuan rhrl ctc chudn mr,rc ka toan, ch6 do k6 to6n doanh nghjepVict Nam va cac quy dinl phrp ly co lien quan d6n viCc hp va hinh biv Beo c6o rdi chinh;

- LaD cac BAo c6o tai chhh dua ircn co sd hoat d6'ng kinh doanl liCn Ac' tr* tuitng h9p kiong th' cho ran8 Cong

ty sed6p tuc hoat dong kjnh doanh

Bar Giem diic C6ng ry dam lao rang c6c s6 tii toan duqc luu git da phan 6nh iinh hini tdi chid cna C6ng tv' vdi mrrc

dO trune thsc, hqp i, rai b6t d thbi di6n nao vA dan bao r,ng Bao c6o tai chjnh tuan rhrl cac quv diin ]rien hdrJr cnaUra ru* Odttg rt tti

"O tr6ch niien tlorg viec beo dem an toan tii san cia C6ng ly vd lhqc hien cac bien ph6p thichh9p d6 ngdn chen, ph6t hien c6c hanh vi gian lAn vecac viplr?m khac

Ban ci6m d6c c6ng ty caln k6r r;ng Bao cao tai chjnh da phan anh trung thlrc vir h9! It tinh hinh iili chinl cia c6ng ry

Ai rhiri di6n ngey'31 thang 12 na;2015, k6t que ho4t dong kint doafi va tinh hinn luu chuyan rjan iC cho ndm taichinl kiit thric cnng ngay, phn hqp vdj Chuan Inuc k6 toan, Ch6 dO k6 to,n doanh nghiep Viet Nam vd tuen ihn cdc quvdil]n phep It c6 licn quan d6n viec lap vd fintl bay B60 cao taj chinh

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\d Thuy6t ninh b6o cao tai chinh.

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\a rlnh bay Bao cao tdi chlnh vi chiu trach nhien va kiam son noi bO mi Ban Gian d6c xac dinh la cdn thi6r dedam beo cho viec lap vdirinh bay 860 cao tai chinh kh6ng c6 sai s6ttrqng y€u do gian lAn holc nhdm len

Tr6ch nhi6m cia Ki6n tonn vi6n-liach

nhiem cna chring t6i la dua ra i ki6n vd BAo cdo tai chinh dua trCn k6t qua cia cuoc kicm toln Chiing t6i dari6n hdnl ki6m to6n theo cdc Chuan mgc ki6m toan ViCt Nam Cic chuen muc na'y ycu cau ching t6i tuar thi chuanmuc va cac quy dinh va dco dic nsha nghiep, lap k6 hoqch vd ihuc hien cuoc ki6m toen dA dqt dLqc srr dam baohqp ]i va viec iieu 860 c6o tai chinn cna Cdng ry c6 cdn sai sot trong yi:u hay kh6ng

c6ng viec ki6m todn bao gdm thuc hien cAc thn tuc nnim thu thap cdc bans chltng kiem toitn va cdc s6 licu varhuyat minh tren Bao c6o tai chinh CAc thri tlrc ki6m hAn duoc lua chQn dva tren x6r dodn cna kiCm todn vien, baog6m dani gi6 riri ro c6 sai s6t trqng y€u trong 860 cao tai chlnb do gian lan hoAc nhdn lan Khi rhuc hilAn danh giAcic rii ro ney, ki6m toan vjen da xem x6t ki6m soar nOi bQ cira Cong ry lian quan den ! iec lep vii trinh bav BAo caotdi chinh tung thgc, hqp li nlim thi6t k6 cdc ihn tuc ki6m ben phn hqp vdi llnh hinh thuc !6 tuv nhi€n khongnha,r mqc dich dua ra t ki6n vA hieu quA cna ki6m sott noi bO cna Cdng ty C6ng viec ki6m todn ctrng bao -q6mdanh gii tinh thich hqp cira cec chid sach k6 to6n duac Ap dung va tinh hq? li cia cac udc ti k6 toAn cia BanGiam d6c cing nhu dafi gi6 viec tdnh bdyt6ngthe 860 c6o di chinh

Ching t6i tin tirong rdng c6c bing chLing kian toen md chung t6i da thu ftap duoc la day dn vd thich hqp ldm co sitcho i ki6n kiam toan cna chtng t6i

T : ( 8 a ) a 3 8 2 4 1 9 9 0 | F ( 8 4 ) 1 3 t : a : HA{G K€M ToAN aAsc

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CONG Ty cO psA{ DICII vu vix Tit vA TnUoNG MAr

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roo A TATSAN NGAN HAN

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132 2 Tra trudc cho rgudi bAn ngin han

136 3 Phai rhu ng6n han klic

137 4 Du phdng phdi ihu ngan han kh6 ddi

140 W Heng tdtr khoi4l 1 Harg t6n kho1s0 V, Tni sen ngin hgn kh{c

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210 L Chc kho6n phai thu dld hen

216 1 Phai thu dai han ktac

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Gid tri haa rdn lui kt

260 VI Tni stn dei han khSc

261 L Chi phi trd tru6c dai h?n

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ll2 2 Ngudl mua h.a ridn tru6c ngan h4n

313 3 Thuii vd c6c khoan phai nop Nha nudc

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:15 5 Chi phi phai trd ng6n har

-:19 6 Phai tra ngan han kiec

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1 2 0 0 0 0 0 0 0 0123.622.7 58.636123.622.7 s8.636

8 6 0 0 0 0 0 0 0 0 086.040.404.004

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Thafi Dh6 Hai Phdne Cho Dan rii clinh ket titc ngay 3 1/ 121201 5

Nnm 2014

VND198.251.329.t20

VND221.464.779.297

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198.25t.329.rzt115.847.643.54222.403.645.518

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22 7 Chi phi tli chinh

23 Ttong d6: Chi phi lai wy2s 8 Chi phi ban hang

26 9 Chi phi quan It doanl' nghiep

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BAo CAO LIJU CHUYIN TIEN TI9

Ndn 2015(Theo phtdng phtip trtc tiiP)

L LT'iU CHITYiN TIEN TIJ HO.I.T EONG KINH DOANH

01 1 TiAn thu tu ban hang, cung c6p dlch 4r va doail

thu khac

02 2 Tidn chi tla cbo ngua'i cung cip heng h6a vd dich vu

0i 3 TiAn chi tra cho ngudi lao dong

0,1 4 TiAn lai vay da ffi

05 5 Thuii thu $ap doanl nghi€B da nop

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n LUU CI{UYiN TIEN TT' HOAT DONG DiU TI'

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22 2 Tian thu tu ihanh ly, nhuang bar rAi san c6 dldl

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27 3 Tidn rhu lai cho vay, c6 tuc va iqi nhuan duqc chia

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33 2 Ti6n thu tu di vay

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60 TiAn va tuong duong tian d,iu nim

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70 Tian vn tuoxg duong tian cu6i nnm

N I m 2 0 1 5 Nnm 2014

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VND

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C6NG TY CO PHAN DICH !t \'.i\ TiI VA THUONG MAI

s6 01 Hoeng van Th$, Quan H6ng Bang B5o c6o tii chinh

Thanl Dh6 Hai

TIilTYIiT MINH BAO CAO TAI CHiNH

Nnn 2415 D4c DIiM HOAT DQNG CtIA DOANH NGHIEPEinh thfc s6 htu v6n

C6ng ty Cd phdn Dich lr VAn rAi vd Thuong m?i duqc thedl lap dreo gi6v chthg nhan Ddng ki kinl doaih C6ng

ry

"tple A"g b,la" ti" ddu sii 0203000006 nga) 31rhang03 nam 2000' cid) ch'mg nllan dang ky kinh doanhthay ddi s6 0200387594 do Sd K6loach vd DiLu ru Thani ph6 Har Phbng cap lan dtu ngav 28 ihang 10 nam

2010 vd dang ki thay d6i 1an thi! 7 ngdy 28 th6ng 08 ndm 2015

T4r sd chinh cia C6ng ty duoc dit t?i: s6 0i Hoang vat Th!, Quan H6ng Bang, Thanh ph6 Hei Phong

Vijn didu ]e crla C6ng ry theo dans ki la 86 000 000.000 ddns, v6n diau lC rhqc s6p d6n ngdv 3I thang 12 naI]I

2015 h 86.000.000.000 ddnst tuong dumg 8 600 000 c6 phin, mCnh gie Lllet c6 phan la I0 000 dongLinh vuc kinh doanh

C6ng ry hoat doDg chn y6u trong linl 4rc vfu iAi tj6nNginh nghii kinh doanh

Ho41dongkinll doanh cira C6ngty la:

- Djch vr,t van di hnng h6a va binh khach tong vi' ngodi nudc;

- Dich w dqi lt: riu bi6n,li€n liep van chuy6n, giao nhan hans |6a, m6i gidi va cuns tng ta! bi6r,

- urcn v! sua cnuarau D l e n ;

- K;nI doanlr xuat dlap kheu;

- Kinl doanh bdt dong san, quyAn sn dqng dAt rhuoc cht sdhrru, chi sn dlng hoic dl thuc, ddu lu xav dung choihuC vAn phdng;

Klo bai va luu trii hAng h6a;

Cung tng vA quan li ngudn lao dong trong nu6ci cuDg nng va cho thu€ thuvAn vi6n'

C6u trfc doanh nghiepC6ng ty c'i don vitrtrc thuoc sau:

Chi n.h6'h Than! ph6 H6 Chi Minl

coNc Ty c0 PHAN DICH W vAN rAr vA TlrrtoNc MAr

56 0l Hoang Van Thu Quan Hdng Bang

Thanl ph6 Haj Phops

BAo cno tli chtnhCho nam Ai chifi k& thnc nqdy 3l/12/2015

2.2 Chuin nu-c vn Ch6 aa k6 toln ap a'tng

chi! dO kd tuan dp dalnc

COng ty 6p dung Chii d6 K6 toan doanh nghiep ban hanl rheo Th6ng tu s6 200/20 I 4TT-BTC neiLy 22/12t2014

cia B6 Tai chlrr}l

T1ryenb6tAyiCctuantHCh An rAvc hi to6n ya Chd d6 kd tudn

C6ng ty da 6p dung crc Chudn mUc k6 toan ViCr Nam va c6c vrn ban hudng den Chuan nuc do Nhe mrdc da ban

hanh Cdc Bao c6o tai chirh duoc hp vd trirl bay theo 61ng m9i quy dinh crla rung chuan muc, t!6ng ru hu6ng

dan thuc hien ChuAn muc vd Chii dO k6 toan doanl nghiep hien han}) dang 6p dmg

2.3 Thaj d6i rrong cnc cbinh sdch ki rodn vi thuy6r minh

Nsity 22/r2DA14, Ba Tiri chin11 da ban hanh Th6ng iu s6 200/2014/1*|,BTC huons dan Chd dO k6 toan doaBt

nghi€p thay th6 Quyiir dinh s6 I5/2005/QE-BTC ngay 20103/2006, va c6 hieu ltrc cho nam tni chintr bir diu rt

hodc sau ngay 01 thAng 01 ndm 2015

Anh hudng cia cAc rhay d6i chid sech k6 loAn theo huong dan cna Th6ng ru sii 200/2014,/n-BTC duo c Ap dlmg

phi hdi i6 C6ng ty de b6 sung rlruy6r minl th6ng riD so sini tren BAo c6o Ai chinh d6i vdi cac cht tjCu cd su rhay

d6i gitra Th6ng tu s6 200/2014i"m-BTC va' euy6t dint s6 l5/2006/eD-BTc, tai Tbuy,ir minl s6 :n

Co s6 I4p B60 ceo tni chlnh

Beo c6o tai ch{n]t duqc trinl bey theo nguyen tIc gia g6c

Beo ceo Gi chiDh crla C6ng ty duqc lap ften co sd tdng hqp cdc nghiCp \,lr, giao

to6n t4i cAc dc'n vi th)dr vi€n hach toen phU rhuoc va ai Van phdng Cong ty

COng cU tai chinh

T l i s a n lai chlnh

dich phat sinh vd du0c ghi s6 ke

Tai san iii chinh cna C6ng ry bao g6m tian ve c6c khoan tuong duolg tiAn, cdc kboan phdi thu khach hang va

phdi thu khac, cac kloan cho vay, cac klronn dAu tu ngan han va dai han Tai thdi di6m ghi nhan ban diu, tai san

tai chinl duoc x6c dinl rheo gja mua./chi phl phAt hanh c6ng cAc chi ph{ plr6t sinh khec lien qran truc ri6p

viCc mua, ph6t hanh tai san tAi ch{rh dd

Nq phai tra tai chinh

Nq phii tra fdi chirn crb C6ng b, bao g6m cec kloan vay, crc khoan phai ra ngudi bdn va phri ae klac,

phai tra Tai thdi di6m ghi nhan hn diu, ctc khoan nq phai fa tai chint duoc xrc dini theo gia ph6i hdnlr

c6c chi phi phet sinh liCn quaD truc tiep diin vi€c phat hdnh no phai fa tai chini d6

Gin tui sau ghi nhAn ban ddu

Hien @i chua c6 c6c quy dinh va din}l gi :ai c6ry cu raj chinh sau shi nrrAn ban dax

] \ir:

'';{ll '<3i

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CONG TY CO PHAN DICH \I V|\ T\I \'A THUO\G \T-}I

Sii 01 Hodng Vdn Thu, Qufn H6rg Ba-':_ , , B5o c'o tiLi chinh

ii,a"r pia iai prt"e ' ' - r=-el$!4]s!!!e!sdi]4?4! q

2.6 Cac nghiep vq bing ngo?i tC

Cdc giao dlch bang ngo?i te trong nam lii chinh duqc quv d6i ra ding viet \an iheo ri gia thqc t6 t4i ngey giaodich Ti gi6 giao dich thrrc td nav duoc x6c din! theo nguyantac sau:

- Khi mua ben ngo?i te h $ gia duoc quy dinh tong ha? di'ng mua' ban ngo?j lC gjna C6ng tv vd ngan hangthuong ma|

' Kni gbi nhan nq phai thu ld tt gla mua cna ngan hang thucng m?i noi C6ng tv chi dinh khech heng thanh todntai rhdi di6m giao dich phat sinh: n

giao dich r?i ihdi didm

- Khi ghi t]lan nq phai tla la t e;e ban cia ngan hang thuong m?i noi C6ng ty dtr kjc

giao dich phAt sinh;

- K}: n1uu

"at rui.an toic tbani tolin ngay bing ngoai

rC la ri gia mua cia ngan harg thuong mai noi coug tvthuc hiCn thafi toAn

Ti gia giao dich thuc t6 kni danb gir lai cec kloan ntrrc tjdn iC c6 g6c ngoaitC t?i thdi di6m lap Bao clto tdi chinlduqc xAc djnh theo nguyCn tac:

- D6i v6i khoan nlc phan loar la tar san ap dlng tt gia mua ngo?i ie cna ngan hang nluong n?i noi c6ng tvthudng xuycn cd giao dich;

- o6i vil riiogu;teoefiC: ap dung tt gia tnua cna chinh ngan bengnoi c6ng tv m6tdikhoan ngo4jtC:

- o6i voi xtroan mr.rc phaD 1o4i la nq phai tra: aP dung t gi6 ban ngoaj le cna ngan hang thuong m4i noi c6ng

ry thudng xuY€n c6 giao dich

Tet ca cAc khoan chcnh lech$ giethsc d ph6t sinl rrong nam ve chenn lech do dinh gie Lqi s6 du c6c khoan mrrct'dn ti

"o g6" ,,goci te *6i nam duqc hechtoan vao k6t qua hoat dong kjin doa$ cna nain tai chinh

Tian vn c,lc khoeD tuong duong tian

Tian bao gdm ddn 'nii tai quy, tian sti ngan heng k!6ns k' lran

cackhoan ong ducug tian id cac klloan dau nsan hincdthbi.gian thu h;iki'in€qla 0l thilqk'h]ngi)' da]l

*r

"i*,1" ,l.J*1'"a' ""o,.c6 khi nang chuvdn dir d; dans

ihanl cAc luong n'r xac dinh \a k!6ng c6 inicu rii

ro irong chuycn d6i thdnh ticn

Cnc khoan nq Phei thu

Cnc khoan phai tbu dxqc rheo d6i chi ti6l theo l$ hqn phai fiu, diiiluo.ng phai thu, 1o4i ngxven tC phei thu' va cic

y6u 16 khac rheo nlu ciu quan ry cna Cong ry'

: 8

CONG TY cO PHAN DICH VL \.A\ TiI vA THU0NG M4I

36 0l Hoalng Van The, Quan H6ng Bang,

4 L $ ^ ; n \ i \ ! ; F : - l

L i h a n p h a i l r d c n a a i i : : : : ,

Iiatth€o nguy€n 1;

Cho nam lai chinh ker rbfc 3 1 t r z 2 a 1 5

Bro cCo iei chlnhThanh Dhd Hai

2.9 Hing t6n krro

Hdng tdn klo duqc ghj nhan ban dlu theo gie g6c bao gdm: chi phl mua, chi phi ch6 bi6n vd cac chi phi tien quar

tr.uc ti6p khac phet sin1l da co duqc hang tdn kho d dia didm vi trang ihei r4i thor diam ehi I]nan ban dau Sau ghi

nhan ban dAu, tai thdi didm lap B:o cro t;i chi$ nitu gia tr:thuan c6 rhd thqc hiCn duqc crla hang ton kho ftrp

hon gi6 g6c thi hang r6n kho duqc ghi nhAn $eo gi, ti.i thuAn c6 ihd druc hien du!'-c

C i L r i h ; r s i j r k - h o o u a r d c d r , + d e o p h u o n g p h a p b : n h q - 5 n g r a q L ) i l

HAng tdn kho dudc hach toAn theo phuong phdp kc khai thuimg xuyen I

IDrr phdng giam giahlngtdn klo duoc lap veo thdi di6n cu6i nam ]n s6 ch€nh lech giaa gie g6c cna hdng t6n klro

l6n hor gia iri thuan cd thC thuc hiCn duqc

Tdi san c6 dinn htu hlntr, tdi san c6 djnh \,6 hlnll duo c ghi nhan ban dau tbeo gid g6c Trong qud rrinn $ d!ng, rai

san c6 di]1h hiiu hlnh, tei $n cii djfi v6 hlin duo c ghi nhan theo nguydn gi6, hao ndn lui kii ve gid td cdn lai =4Krdu hao duq c rrich theo pllrong itrap auorg ttriug S

' t.t *t

Kndn hao tai san c6 dinn duqc trich theo phuong phep duarng theng v6i thoi gian kheu hao duoc uoc iulh nn u sa u:

; : d '' P \ J o r g r : F n \ 5 , r - l r r r l , y i r o e 1 0 o - ' 1 r 1

" : t

f l i i r o d r n J , / q r l ) ) 0 l r a r ^ - 1 ,

- Quyan su dung dAt kh6ng c6 r,hdi han, kn6ng trich kh6u hao i,i-,: 1 1 C h i p h i t r a t r u f c

Cac chi phi da phat sinh liCn quan den k6t que hoat dong sen xuAl kinh doanh cna nhi€u nam rdi chinh duqc h?ch

toan veo chi phi tlatru6c.lE phAn b6 dan vdo k6t qua hoqt dong kirfi doanl lrong cic nan tdi chinh sau

ViCc tjrh vd phan b6 chi phi tra trudc ddi han vAo chi phl sdnxufukinl doar$ thg nam iii chinh duoc cln cLlI vao

liin chet, lllfc dO hrng lo?i chi phi dd chgn phuong phap vA tj€u dfc phanb6 h!,-p ty Chiphi tra !ru6c duqc phan

b6 ddn vdo chi phi san xuit kinl doann theo phuons pl6p dudng tbing

: 1 : C n c k h o a n n g p h a i ft a

Cic khoen nophAjtrA duqc iheo {t6i theo k} lran phei te, d6ituo.ng phaj tra, Io4inguyCn t9 phai ra \a cac }.jLr rd

kl6c theo nhu cau qLren li cna C6ngry

: 1 3 \ ' a y v , ' n q p h ; i t r i t h u e t A i c h i n h

Gi, tri khoan nophai tii rhua iii chi.i IA ldng sii tlan phei rfA duo c rinh beng gi6 tri hien lai cia khoan thanh todn

tian thuC r6i thi6u ho+c gir-ii ii! lr ;na iai san thue

:::.]] irJoc theo ddi theo ttmg d6i r,.'^ng cho vay, lnng ki6 u6c vay no va: :i:: f.iii Trudngto.p vay, nqbing ngoai tC thi rhuc hien theo dbichi

coNG Ty c0 PHAN DICH \rlj \'-1.\ Ti.r vA TI{TJ0NG MAr

:o ur roang van rn!, vu4n Honq bang B60 cdo Gi chinh

Thdnh ph6 Hai Plbna Cho ian di chini k.jrtlluc nsay ll/12/2015

2.1,{ Chi phi ili vay

Chi phi di vay duo c ghi nhan \ao cbi phi san xu61, kjnl doanh lrong nam khl phat sin}, rn chi phi di vay lj€n

quan tnJc tiap d6n viCc deu tu xay dLm.g hoac sen xudt Di san dd dang duqc tinh vao gia tri cda tai san d6 (duqc

v6n hoa) khi co dn cec didu kien quy didr nong Chuir muc Ki roan Vidr Nam s{t I6 "Chi phi di vay" Ngoai Ia,

d6i v6i khoan vay ricng phuc w viCc xay dung tai san cii dinh, bei dong snn dau tu, Iai vay duqc v6n h6a kd ca

kbj thili gian xay dimg dudi l2 thrng

l l 5 Chi phi phai f i e

C6c kloan plai ffi cho heng h6a dich ru da nnan duqc td ngudi ben hoac da duo c cung crp cho ngufl mua nong

nam beo ceo nhung thqc rA chua chi rla \ a cac kloan piai !fi khac niu tren lrorlg nghi pbap, chj phl nong thoi

gian ngihg san xuAt theo n1na, v!, chi phi lai ilan vay trhdi tri duo c ghi nhan vdo chi phi sar ru;t, Linn doann

cia nAm bao cao

ViCc ghi fian cac khoan chi phi lhaj tra vao chi phr sin \Lr;t, kirlr doann trong ntun duqc ihrrc hien theo rguydn

i6c pht hqp giu" doanh thu va chi phi plAt sinl lrong nam CAc khoan chi phi phAi rra sE dugc qu),at lodn voi s6

chiphl rhqc tii phir sinh Sij charn lech giira s5 rrich rrudc va chj phi thuc td dus c hoan nh4p

1 1 6 C 6 c k h o n n d q p h d n g p h n i trn

^ kJoe.] d u p l ' o n g p l a ra c\ drqc a\r nr?n ltr "hoa - n a n d d ; e u k : e n s " L r :

- C6ng ty c6 rghia ut nq hien tai (nghia vrt phep 1i hoac nghia rr liCn d6i) do k6t qua tir moi su kiCn da xay ra;

- Ss ginm snt vd fitus lqi ich kinn t6 c6 the xey ra din d6n vi€c y€u cau phai thar r toan nghia v]l nq;

- Dua raduqcmoiu6c tjr1h deng tin cay va gietricnanghia v! no d6

cia trj duqc ghi nhan cna mot khoan dq phdns phai tra la sia tri duoc udc tiDh hqp li nhdt \i Lho;n lan sc phal

chi dd rlrani to6n Dghia vq nghier qi qi ngay k6t thric nan tai clinh

Chi nnrlng knoan chi phi licn quan d6n khoan du phnns phai ira da lap ban diu mo-i duqc bn d6p bing knoAr du

phdrg phai fa do

Dq phdng phai tre duqc glri nhan vno cbipbi sin \;I linn doarh crla nim lar clrinlr l(hoen chCr$ lech giiia s6 du

phdng plai he di lap d nnln $i chinh truoc chua sn d+ng het lon hor so du phorg phAi fa la! d nam bdo cro

duq c hoan nlla! ghi giam chi phi san xudt, kinh doanltongnem

2 1 7 V 6 n c h n s 6 h n l l

\ o n d a L t u c u , l u o h L L d L g c g r i n h r n e o o o n l ! c a o p r d c \ r r s o h | f u

Thlng du v6n cd phln phdn 6nh chenh 16.h gin! rn.;n r gib, chj phr truc ri€p lien quan der vicc pher hinh c6 phiCu

vn gia phat hdnh c6 phiCu (ki ci cac tumrg hqp rei lhal hdnn cd phi6u qut) va c6 the le thang dL' dtrong (n6u gie

phdr ha r cao hon n1enh gi6 vd chi phj rftr trdp I ir qra, din vr.6c phat hanh cd phiiu) hoac thang du am (neu gja

phaiIAnb rh6p hon menh gia va chi phi irqc ti6p lien quan d6n viec pher hanh cd phiiiu)

Lqi nhuan sau rhu6 chua lhan ph6i DLir rrf f,;r ,r,r r L nlr doanh (lai, lo) sau rlrud thu nhap doanh nghietr vd tinh

hlnh phan chia loj nhuan hoAc ).u lj i j: C.in: : Trirong hap re c6 tuc, lqj nhuen cho cbi s6 iriu qua muc s6

q i n n J A r a u r l L r d c l r a p l - ; I p 1 n 3 l , q p g i a n o n g o D L o n 1 L ; r ' a L r r F , h J c p h d r

p h 6 i c 6 t h e d u o c c h j a c h o c a c n h a i i l : i : i : - : - : : o p ! o l s a u k t r i d u o c D a i h 6 i d o n g c 6 d 6 n g p h C d u y e t v a

s a u k h i d a t r i c h l a p c a c q u ! r h e o D i i ! : - l - - : , : : : - r r \ d j n h c n a p h l p l u a t V i C r N a m

j d 1' ', i1

-tnt,,i '

.i:-:

i ,

CONC TY CO PHiN DICH W VAN TAI YA TII{'dNG M4I

Sii 0 I Hoang VEn Tbu, Quan Hdng Bang,

Thanh Dh6 Hnd

B60 cno tAi chtnh

V6n chi sd hru (ti6p theo)

C6 ffc pMi tra cho cac c6 d6ng dtrqc ghi nnin Ia kho'n phaLi b' tr€n Beog Cln ddr kC to6n cia COng ty sau khi c6

th6ng bdo chia c6 trlc crla HOi ddng Quarl Ei Cdng ty va th6ng bao ngav ch6t quy€n nban c6 tirc ciia Tnng $m

Luu kt chfng khodt vi-t Nam

2.18 Doanb thu

Doanh thu bdn hdng

Doatl thu ban h,ng duqc ghi nhan khi ddng thiti tirda man cec dieu ki6n sau:

- Phdn lon rni ro va lqi {ch gin li€n voi quydn sd htu san phan ho4c hntg h6a dz duoc chuyan giao cho ngLtdi

- LAne ry klOng

"On nim gia quvin quia lj hang h6a 'hu ngudi sd hd]l hdns h6a hoac

quvAn ki6m soat hangh6a;

- Doanh thu duqc &tc dirl tuor]g d6i chec chan;

- C6ng iy da thu duqc hoac se thu duqc lgi ich kinh t6 b) giao dlch bAn hang;

- X6t dinl duqc chi phi licn quaD d6n giao dich ban hang

Doanh thu cung cdp dichrq

Doanl thu cung ctp dich q duoc ghi nbA'I khi ddng ihiti thda man ctc di'u kien sau:

- Doanh thu duoic xrc diln tuong d6i chac chan;

- C6 kia neng thu duqc lqi ich kinh !5 tn giao dich cuns cAp dich lu d6;

- XAc djnh duqc phen c6ng viec da hoen thani vdo ngdy hp Bang can ddi ke rcan;

- Xac dinl duorc chi phi phrt sinh cho giao dlch va chi phi d6 hoan therlh giao dich fllng c6p dlch 4r d6'

Phin c6ng vi& crmg c6p dich 4r da hoen thani duq c x6c dinl theo phuong ph6p danh gia c6ng viec hoan ddnn

Doanh thu had dAng tdi ch{nh

Doa thu phat sinl fir tidtr lai, tiin ban quvdn, c6 tftc, 1qi nlu4n dugc chia vd cac knoan doanl thu ho4t dons tai

chbh knec duqc ghi nhAn klli thda man ddng rhdi haj (2) diAu kien sau;

- c6 ktre nang thu duqc lqi ich kjrl t6 tir giao dich d6;

- Doanl thu duqc xec dinlr tuong d6i chdc ch6n

c6 tfc, lqi nhu6n dxqc chia duqc ghi nlan khi c6ng ty duq c quydn fian c6 tuc hoac duqc quyan nhan lqi nhuan

til viCc g6P v6n

2,19 Gid v6n hnns brn

Gie v6n hang ban tong ndm duorc ghi fian phn hsp vdi doanlt thu phat sinh trong nnm vd dam bao tuan thi

ogoyen d" tian t qog Cec truorg hqp hao hlrt vat hJ hang hoa wqr dinl mfc' chi phi l1rqt dinh mtc blnh

tn:"t g, l;"g t6n ruro ti *6t mat sau khr da Fu di phan tdch nhiem cua $p the, ca nllin c6 lien quan' duqc ghi

6a ddy dn, kip thdi vao gie v6n hang b,n long nrm'

2.20 Chi phi tai chinh

C.ic khorn chi Phi duoc ghi nh6t \.c chr Pl: t']i chnh g6m:

- Chr phi di vay \dn:

- Khoan 16 phet sinh ttri ba 48 € 6 D 8ra hoi doiii '

Cic khoan trCn duoc ghr d& rb t S tI tt$ sang nam klong bn fu.vdi doan] thu ho4t d6ng rdi chifi'

c6NG TY cO PHAN DICH }'U VAN TAI VA TI JOT{G MAI

s6 01 Hoang van Th!, QuaD Hdng Bang, Bto c'o t'i chinh

riinh nhd Hni Pl6n s cho nam tdi chlnh k6t thtc ngav 3 1/12120 I 5

2.21 Thuii thu nhap doanh nghiep

Chi phi thuii TNDN hign ha duo c x6c diDi tren co sd thu nhap chiu thlC trong nam va tbui! su6t thu6 nON

fong narn Ai chln! hien hanh

TIiN VA CAC ICIOiN TIJONG DIJONG TIEN

Tian m4t

Ti6n $}i ngan hdng kn6ng k' h+n

Cac khoan arorg duong ti6n (*)

a) Phei thu cna kh6ch hing chi ti6t theo khich hing c6 s6 du l6n

- C6ng ty xi meng Chinfon

- C6ng ty TNHH MTV Thep Hda Phat

- cdne ty c6 phan San xu6t thep vipt otc

- Crc kloen phai thu khech hang kh6c

Phei thu ctia khdch hing phan loei theo ky h?r thanh toAn

- cac khoan phar thu Khacn nang ngan nan

(*) T?i 3lll2/2015, cAc\.hoan tuong duong tGn h tidn gh c6 kt h?n 01 iheng v6i s6 tien

Ngan hang TMCP C6ng thuorg Viet Nan v6i lai su6t 470lnan

PH,{I THU CiA KH,ICH HiNG

3l/l2D015

\'}.ID467.09s.497

tr 02't J34.8201.000.000.000

VND666.846.415

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cONc ry cO pH.4N DICE W v.iN rA vA rr{uoNc MAr

si5 01 Hoang van Thu, Quin Hdng Bhg B{o cro t}i chlnh

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Cho Dem tii chlrft k6t thn c nedy 3U 12D015

0 v01201531/L2120t5

Phei *ru va lei det

grfi, tidn cho vay

Phai thu ve bao

22.000.000't.942.000

Gi6 tri c6 IIC

Gi6 e6c

\l.IDTdng gia ri cac knoan phai thu

cho vay que han thanl to,n hoic

chra qua h?ll nlung kl6 c6 khd

nang thu h6i

ci6 sii,c Du phdng cias6c D{ phdns

Nguy€n tieu, vat

lieu

VI.ID3.9t2.631.721

vI.ID 5.019.958.88s

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