Khri ount !a ciins r-Cong tl Co phin H6a chAr Dirc cians - Lao Cai td cdng l}-' c6 phin hoar d6ng theo ciAy chLing nhan dang ki rnh doanh var dang ki rhue sd j300299830Dsdytjthdngjlndn2
Trang 1BAo cAo rAlcHiNH euY nl NAM 2015
cHo NAM TAt cHiNH KET TH0c NGAY 31 THANG 12 NAM 2015
Trang 2BAo cAo TAIcHiNH QUY III NAM 2015
cHo NAM TAr cHiNH KET THUC NGAY 3i rHANG l2 NAM 2ois
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I9 o
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Trang 3CONG w cd pHnN H6a cHAr ofc crANG - Lio cAr
MUC LUC
3.
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Mgc lgc
Bio crio cia Ban Gi6m tl6c
Bing cin d6i k6 to6n tai ngny 30 thing 9 nim 2015
860 c6o k6t qua ho?t dQng kinh tloanh quj III n5m 2015
B6o crio luu chuy6n tidn tQ quj III nnm 2015 BAn thuy6t minh 860 cro tii chinh quy III nIm 2015
Trang 4c6NG ry cd PHAN H6a cHiT ouc GrANG LAo cAr
eAo cAo c0,{ slN cr,{u o6c
Ban CiArn dic COng l) trnlh bay bio cdo cia minh cung vdi Bao cro iai cho nam tdi chtuI eui 3 ker luc
ngi'y 30 thing 9 ntun 2015
Khri ount !a ciins
r-Cong tl Co phin H6a chAr Dirc cians - Lao Cai td cdng l}-' c6 phin hoar d6ng theo ciAy chLing nhan dang ki rnh doanh var dang ki rhue sd j300299830Dsdytjthdngjlndn2012do So k6 hoach vd Diu tu
tinh Lao
dnng ki kinh doanh saul
Ciriy chtng nhan dang ki kinh doarh diau chinh dn ihr nhit ngAy ll ihdng 5 nam 2011 va viec rar)g !;n
didLr le b6 sungngnnh nghe kinh doanh vd thay d6i nsudi tai dien iheo phrp tuat
diiLL le
cia), chung nhan ding Li kil]h doanh diCu chidl ler rht 3 nsny 30 thang t2 nam 2014 vc viec lang vdn
diau re.
Giiy drfng nhaD dnng ki kinh doanh diAu chinh lan thi,l nsay 24 thtug 6 nam 2015 va viec thay doi ngudi
dai dien theo phdp luat
Tru sar hoat il6ng
Cum C6ng nshiep Ting Lodng, huyen Bdo Th;ng rinh L?io Cai,
0202 2.17 811
0?03 867 2r4
phoDh04(Avnn vn5300299830
-\i \.rc o.o b.r'' .)d1!;, lieJ\a.i, a?.hJnghodcf;r.
- San xuil budn bAn cec n4t hAng cao su, son, ch;t deo, phan b6n sit thdp, kim loai mdu:
' Stu xu;t budi bdn mny mi,c thi6t bi dieD cic linh kien cnachtng, var lieu dien dung cu cd khir
- San x[et, bu6n bl1D cac nit hing nhiCn lieu kloAng, diu khoang vA c6c sin phim chung c6r tir ctrung, cacch;r chL?a bi iLrm cic loai sep khoan-q chft;
'Cho thu€ nhd xuong kho bail
- Khaj thdc khodng h6a chfu var kfio6ng phan b6n;
- ISainrac quang sil;
' Khai thtc quing kim loai khailh6c kh6ng chr?a dt.
Thanh vien
Thinh !iCn
Trang 5\-gay b6 nhiem Ngdy nrien nhi;6m
l2 ihAng 4 nan 20tJ
0l thang I nim 20t3l5 thang 4 nam 201 I
ong Neuyan Qu6c TNng
Ong Ha' \lanh Linh
ong Ninh r-goc CLi
on-s Dang Ti6n Eirc
Girim t16c
Ph6 gitn d6cPho gian d6c
Irich trhi6n c'ia Ban cinin d6c
8an Giem d6c chiu trAch nhiem lep BAo c6o tAjchinh phdn anh trLjns thuc vd hqp ti tinh htnh fiichtnh kar.ludhoat d6ng kinh doanh va tuu chu);n tian rc cnaCdnsry TroDs viCc lap Beo cao tAichinh niy Ban ciiim
ddc phAi:
Chon luacac chtuh sach ki toan ihich ho! vaep durrs cAc chtnh sAch nny m6t c6ch nh6t quiin:
Thuc hlen cac xdt donn va c6c u6c linh mot cech fiAn irong:
Neu r6!.ic chuen muc k€ ioar ep dung cho C6ng ry c6 duoc ruar ihn hay kh6ng va dt ca nhrng sar tcch tong yeu so ldinhnng chuen muc nay da dvoctrinh bay vA gidilhich trong BAo cdo tii chinhi
Lip B'io cro rdi chinh rr€n co sohoat.t6ng liCn luc trt rrLrimg ho! kh6ng ihC gie dinh ring C6ng b sc rLap
tlrc hoat doDg li€n Lucj
:.,?ll r (long.o c o ro Bre,rdor;1tjn,odcnh ),;
Baf lran dnr d;m b;o ingCon! r) d;ru;n rhir c6c )eu cau nCu tr6n khi lap Beocaordichjnh: cics6k€
tonn ftich hop duoc tuu gin ddy dn d6 phnn inh rii b6r k' rhoi diam neo, v6i mL?c d6 chinh x6;;o! ti tinh
hinh lai chi',h cna c6ng ry va Bio crio tai chinh duoc rap iuan thn crc chuin muc k6 ioan
"a C},6 i" r! 1o",,
Doanh nghiep vier Nam duoc ban hdnh theo rhong tu s6 200/201q/TT-BTc
"; hudng dan C;;;6 k,: m_ d,,:in
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iL"'; lfor: u , r'20' tt-B , rgd)r'r.cngt:-an t00acLcBo,c:.f,,1
Ban ciim d6c C6ns ry cnns chiu tdch nhiem bdo vC an todn iai sdn cia Cdng ly lar do {i6 da thuc hrCn cacbien phip thich h.'D.l€ ng6n chan va phal hien c6c henh vi gian len ve
cAc vi ph; khec
Ph€ dur€t Bro cno tli chinh
Ban Giim d6c phe duy6t Beo cAo tAi chinh dhh kem Bno c6o tAi chinh da phnn 6nh trung thqc vi hqp ti tinh
dO K; toen Doanh nshicp vi€r Nan duoc ban hi;h the" th6,;i";;r;;;;;;;
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H6 Nlxtrh Linh
Ngly r9 thhng 10 ndm 2015
Trang 6CONG w cd PHAN H6A CHAT DOc GIANG - LAo cAI
"tn'ep Tiing
Lodng' hlrven Bao Th4g' rinh LAo Cai
BAo cAo rAl cHiNH QU* Ill
Cho ntun tdi chinh k6t $ic ngdy 31 tlrAng L2 nnrn 2015
TAI SAN
A- TAI SAN NCAN HAN
I Tian vi c6c khoen tudng dudng ti6n
L Tian
2 Cac khoan tuong duong ti'n
III Cic khodn Phrii thu ng;n hln
l Tra lluoc cho ngudi b6n ngin hqn
5 Phai th$ \a cho vaY ng6n han
'ldi
8 Tdi san tfi6u chd xir li
IV Hing tdn kho
L HdngtOn kho
BANG CAN DOI KI TOAN
140141
i49
v.3
v.5 v.6
v.14
s6 cu6i k-i
Don \,itinh: VND
56 iliu nim
lI Diu tu tdi chinh ngin hgn 120
l ChiLng knorin t<intr doanfr I2l
z olr ph'a,rg gi:,'i gia chirng khoAn kinh {ioanh 122
L Diu ru narn gir d6n ngd]' dAo han l2l
811,141,672,171
3,260,199,234
632,970,560,12592,125,131,146
29,310.141,388
428,970,49i,601
82,563,589,390
110,928,918,266140,928,918,266
111,199,543,6391r4,r 99.543.639
27,805,15r1,832
27,014,58s,982760,568,850
v Titi srin ngin h?n kh6c 150
Z fnu6 gi,i uigiutang d$Qc kh6u trir 152
Bi cti iat lhol dnt dd cnrg tut Bdh thtllA ninh Bdo
'd' tnt chnlt Eiitu ntan do
Trang 8CONG Ty cd pHnN n6n crAr sfc crrnc - lio crr
n cr r:r I r,, yn:l,iip trn.' oono rle B.o th;"g Inh tio ( d
BAo cAo rAI crriNH eui rrr
Cho nan tii chinh k6! thnc ngi), 3 t ftAng 12 nim 2015
B:ing can d6i k6 toin gina nien dO G€p thec,/
TAI SAN
ts- TAr s,iN DAr HAN
l Cnc kho:in phii thu dii han
2 Tri trudc cho ngudi biin {i:ii han
3 V6n kinh doanh d don vi trLrc rhuOc
:1 Phailhu n6i bd d:Li han
5 Phii ihu va cho vay dni han
L Tdi sin c6 dinh hilr htnh
Ngu!"an giti
Gii tri haa min /4- ki
2 tii san c6 dinh ltrue rei chinh
\'!r'" gt.:i
Gii tri haa nin ttu ki
l Tii san c6 dinh v6 hinh
\guyAn gid
III B6t d6ng srn diu tu
Ngryen gie
Cie rrihao mdr tg k6
IV Tnisin d6 dangdii hen
l Chi phi sain riudt, kinh doanh dd dang dai han
2 Chi phi xa\, dung co- bdn dd dang
V Diu tutdi chinh diri han
uau rU \.ro co|F t\ (oll
s Oiu tLr ,,im gn:i den ngiy d6o han
Vr Tli san dii han khic
L Chi phi tra tru6.c dai h4n
: lei sin thu€ thu nhap hoan tai
3 fhiat bi vAr u, phu riLng tha] rhe dii han
1 Tii sir ddi h4n khic
rONG cONG TAr s-,iN
213214
418,132,179,824426,211.558.654
149,313,872,555396.121.875,514
2,519,085,5672.519,085.567
270
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rJ96,290,163,316 1,151,190,r79,321
Trang 9CONG Ty cd PHAN H6A cHAr D0c GrANG - LAo cAr
Dra.h:( !maong !q:qf gloorg.n')FnB"o I and l- ror ai
BAOCCO ',\l lll\Fr Ql Y l|
Cho ndn tdi clinh k6t rhnc ngdy 31 thnng 12 ndm 2015
Bnng cin diii k6 tonn giira nien ilo (ri6p theo)
NGUON V6N
C - N(, PHII TILA
I Nqt ngiin han
I Phal iranguoj bin ng;n h?n
2 Nguoi mua ratien tru6c ngan han
4 PhiLi liL ngLrdi lao dong
5 Chi phi phdi lra ngin han
b Pna Im ror D0 ngin nan
9 Irhai ta ngdn han khAc
ll Qu! binh 6n gi6
1.1 Giao dich nm ban lai trii phi6u Chinh phil
ll Nq dni h4n
L Phdi trd ngudi bin dai han
2 Ngudi nua inirien tru6-c ddi har
3 Chi phi phai fa ddi han
L Phiitri noi bO ve v6n kinh doanh
7 Phailra dii hin kh6c
8 Vay vi n9lhue ldi chinh ddi han
q lral pn etLcnfyen ool
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333ll4335
336
331338
339
340341
v.16 v.17 v.t8
609j695,482,385
609,695,,182,385
14,151.202,90714,372,6,11,830
43.5 r4,846,629
Bt an hdt phaidudc 4 tngfii BAn th,r;t hlinh Baa.tiotdi chi1hglttuhtthda
Trang 103 Qu."-in chon chuy6n d6i tfii phi6u
6 ChCnh I€ch danh gia iai rdi san
8 Qui.leLr lu phdl lriCn
9 Qu! h6 tLo sAp x6p doanh nghi€p
10 Qu! khic thudc v6n chn s6-hiru
I l Lo-i nhuAn sau thue chua ph6n ph6i
cONG Ty cd pHnN H6A cHAr Dfc crANG - LAo cAr
,i,r r ( n( ongn.!,h€r -tsl.o-g .rlEnB"o I ind.t ;o(ai
BAO CAo IAI CHiNH QUi I11
Bing c6n d6i h6 torn ginfl ni6n dO (ii6p rhcol
111
,lt8
419120
121
,l2lb
422410
431
132410
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LNST chuz phnn phi;i ki nAy
Ngudn kinh phi y! qui Lhrc
Ngu6n Linh phi
TONG cONG NCUdN vON
Trang 12c6NG Ty cd pHiN H6A cHAr Dfc crANG - Lio cAr
D r | rn or I r'5, sp l;r s loorg.lJ)Fn Bro l ,ing.,rn rldo ! a
BAo cAo rAl cHiNrr euV l
Cho ninn lai chinh k6t thirc ngay 3 I thtng 12 ndm 201 5
BAo cAo LUU cHUyEN TriN TE eurf t[
cho nin tei chinh k6t thtc ngn) Jt th6ng 12 nim 20ls
(l)ang dir dii)
01 vt.4
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t2t3
2 Diiu chinh cho c khonn:
Kh6u hao 1ii san c6 dinh !d bdt d6ng sin ddu ru
Cic klodn dlL phons
cdc kboan muc tian L€ 06 g6c ngoaita
- Cdc khoan diau chinh khlc
3 Lti hunn & hoat d6ng kinh dodnh
tlrtu tha! dii vin raa d1nr:
- TIng, giim cac khoAn pbrii dru
- Tans, gidm hins td kbo
Ting giam cdc kho:rn phii trli
- Ting giam chi phi tra tnLdc
- Ting giam chLln-q kho6n kinh doanh
- r ren ta \r) 0r fiJ
- Thue thLr nhet doanh nsbiep da nop
- Iian thu khic d hoat d6ng kinh doanh
Luu chu),An An lui fi host dOng kinh daanh
Il Luu chulan ti6n tn hoai d6ng diu tu
cac tdi sarn dai han khdc
2 licn rhu tnlhanl li l]hu('rg bnn tni sAn c6 dinh vi
l.'tian chi cho vay, mua cic c6nscu nqcua
dor !i khic
.er I rfo lo\" b.r a c; core\, rcrc,a
dor !i klitc
Tiin chiddu tu gop vdr vao don vikhAc
Tidn thu h6i diu tu gop v6n veo don vi khdc
licn thu lai cho vay cd tnc va loi nhuen droc chia
(3,4 t7,441.839)
(s.755.169-127)(20.551.278.937)
2AI,477,X2,477
(183,203.491 r21)
(15,359,sr6.005)(196,811,799.07r)
Trang 13c6NG w cd PHAN H6A cHAr ofc crANG _ LAo cAr
D a Ltsr rr ! 6r e ,rgh ip targ I oorg h.rlen Bdo thdrg trnr Ldo Ca
BAOCAO IA I
'II]NH QUY 11/
Cho nan] tai chinh ker ttruc ngay 3I rh6ne t2 nam 20t5
Bno cno luu chuydn tian tC gifta ni6n dO (ri6p theo)
Lty k€ tiL deu nnrn d6n cu6i ki nny
cHi Trdu
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l I i I rLu (J phd t a-h co phi;u nfii- \on gop crd
cln so ht!
c6.pli6u cria doantr nghjep da ph6t hA.h
'Iien ihu ru di vay
Tidn trd no g6c vay
C6 tLic lqi nhuAn da tra cho cht so hiilr
Lw chuyin tin thuin tir ho@ding tAi chinh
Tian vi rrong du0ns tian ddu nin
Anh huong clta thal, d.ji ry.gia hiji doAi qu], d6i ngoai te
Tian vi rrong dro.ng tian cu6i k'
2t 3-998.880,000
1,12r,234.477.338(9r2,290,218,106)
(200.716,133,269)
5060
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Trang 14c6NG Ty c0'pHlN H6a cHir Dfc GrANG - LAo cAr
BAO C,AO TAI CHi\H QL,i III
(lho nam tdi chinh kat thic nqdv :l I rhdne 12 nnm 20lj
BAN TnuyET MrNH BLo cAo rAr cHiNH
cho nrm rlichinh k6r thnc ngi\ 3t rhnng t2 nam 20t5
l DAc DrEr\{ HOAT DQNG c[rA cONc ry
l Hinh rhuc \o hnu rdn I n-g I o p tn
2 Linh ! qc Linh doanh
J Nginh ngh6 kinh doanh I
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Cf,ng 1) C6 phen H6a Cu C6|g nghi:ap Sdn xuat h6a chal co 22.58a/.o tsltr/o 22.58%
chit Phan bon l-do Cai Tdng Lo6ng huy6n bdn, phan b6n va hap
dao lh;np, nl, cl.al .1 i'o
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C6ng If CP Hoa chAr Dirc L6 C\5.1K, khu c6ns Kho bai va luu git 30.00% 30.0% j0.0%
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Di.,.l, ' L'on 'rliet ,;.B oong '-ir BJo 1ci".ri,fitd.ra
BAo cio r,\r cHiNH eui l1r
Cho nanl tai chinh kdt thlc nciv lt thene t-2 [i4i Z0t5
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rhal t|6 quy6t tlinh s6 15120061QD-BIC ngdy 20 rhdng 3 nam 2006 crtra BO truorig 86 t.di chinh va I h6ng
lu s6 2:141209, fT-BTC ngd) 3l theng 12 nan 2009 cua B6 Tdi chinh
Bao cAo tei chinh droc lap lren co so ke todn ddn tich (trir cric th6ng tin ti6n quan d6n cdc lrollg tien)
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khoan rnlrc tian te co gOc ngoai id cu6i nim dLroc qui ddi theo ti gi6 tai ngiy k6t thric nan idi clinh.
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l€ch lang va chenh 1.Ach giam duoc ghi nhan vio doanh rhu hoar d6ng t,ii chinh hoac chi phi tdi chinh
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dich bing ngoai t€ dLLoc rdc alinh nhu sau:
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tuong lai hop ddng quydn chon hgp d6ng hodn d6i): OL gie ki k6 rone hqp ddng mu;, b6n ngoai tC gitra
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qua ciic rii khoan ph:ii tfd)r ly gi6 mua cira ngan hdng rhuorg mai noi C6ng ry rhuc hien rhanh toan
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Otii v6i cac khoan ngoai re gni ngan hdngr ti gi6 nua ngoai t6 cia ngan hdng noi C6ng ry nd tii khoan
ngo?i
D6i \,6i cec khodn muc tian t"a c6 g6c ngoai tC duqc phan loai ld ldi san khac: ti gie mua ngoai tC ciia Ngan
hdng Ngoaithuong So glao dich HnNOi (Ngan h:ing C6ngty thudng xuyCn c6 giao dich)
D6i v6i cac khodn muc tidn ie c6 g6c ngoai iC duoc phan loai la nophdi lrd:ri giA ban ngoaile cira Ngan
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Cac Lhoan diu lu rei chinh
(ic lhotin cho voI
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Trang 16c6NG w cd pHlN H6A cHAr ouc crAric - uo car
D c., .r_, o,grtl,ref t11- to.rg | )L B,o th;r.o ltao{ ii
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cac chinh sich ndy
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rL:n.ude\:cdilhd ohondron riir la B.o c;o r.ji c' rr hoo nhal
anq g r m ro drr tl)org tin lh,r dau t(r \ jo cdng ty con c6ng ty li6n k6r cnn phei
trich tap lai ngey kei thnc
kj k6lodn duoc ghi nhan vao chi phitai chinh
.{ adc Lhodn phailhu
C6ckhoinndphailhuduoclflnhbaiytheogidtrtghi.dnudr ca( khodrr dL phdng pha rhu klr6 ddi.
Vi6c phin loai cAc khoan phdi thu li phdi lhu khAch hdng phai rhu n6i b6 vd phdj ihu khac duoc rhu.c hien
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ch6i lhuong rl1ai phAl sinh rir giao
dich c6 lnrh dr6t mua ban gjta C6ng ry vd nguoi nua ld alon vi d6c tap v6i C6;g l), b"o go,ll c"-cac
Phai thu khac phan Anh cdc khoiin phai rhu kh6ng c6 iinh rhuong
mqi kh6ng tien quan den giao dich
mua bAn.
.h ro o cdu^;n-r c d rh-tr co ir,1 r r e r.ou:
D6i vdi no ph:ii thu qua han thanh 1o6n:
- 3 09,; giri tri d6i lrti khoan no phA i ihu qua han tir fen 6 ihang den dLrdi I nAm
<n"o.ia -iddi ro k oarnoph;i ,truq.a dn L nl]nd;)duui 2rdnr.
0 0.,' ido \" od nAph"i rhuq.d dn u 2 -an oen duo J n;n .
- 100% gid 1ri ddi \,di khoan no phai thu qui han tir j nim iro len.
.Diivdi no phai rhu chua qui han thanh to6n nhlmg khd c6 kha ndng rhu h6i: can cit vdo dq.ki6n mfrc
ldr thal de lap du phong
Ban thty6t njnh nay te nOt bO ph'n hqpthahh va phaitJuoc doc cnng voi EAo Aa Ei chinh 13
Trang 17coNG TY cd PHAN H6A CHAT oIlC GIANG - LAO CAI
ura.n:' un r ona_slrer a_c o^nt _uter
BAo cAo rAr cHiNH euf rrr
Cho nam tai chinh kfi thuc nsav 3I thdns l2 n5[2015
5 Heng tdn kho
Hing tin kho dlLoc xrc dinh rfen co s6 gi6 g6c cid g6c hdng tdn kho bao gom chi phr mro \t (du chi plr
- liCn quan irlrc 1i6p khac phdr sinh dd co drroc hnng ron [-ho o dia diinr \ a lrang th6i hi€n iai
Gii g6c |dng ldn kho duqc xdc dinh nhu sau:
Nguy6n vAt lieu hdng lr6a hao gom chi ph mua va ca( chi ph lien quan iruc 1i6p kh6c phii sinh d€
,o J .u -no In kl,o o oia cl ir \a rfdnd rhii h'e rai
qLran lidp duqc phin bO dlu 1r6n mirc dO hoet dong binh thddng
' Chi phi san luit kinh doanh do dang: chi bao g6m chi pbi nguyen v4r liCu chinh
Giii g6c cua hdng t6n kho duoc tinh theo phuong phap binh quan gia quyen \; duoc hach roan theo phuons
r r; r-i rhu .o rhe rhuc iin d rg .; lid ba r uo l ' cu \dng .dn
thucrng triL chi phi u6c linh dd loan thanl) \ a chi phi udc trnh can thiet cho viec tieu thu ching.
D olroncJ"r' jidlrd,!Iin^.orludc.locnolLme ndt dnr lon k ro co $; 3dc crrhong.,lrithudn.o,ne
'oo c o\ ch ln r;o did \01 l ng b.'
6 Chi Phi tr:i tru6t
Chi phi trd tr dc bao gdm cdc chi phr thuc ri d: phrt sinh nhung co lien quan d6n k6t qua hoar d6ng sdnr t o"a , dln,e \) lcto"n,( fnt lra t.o u"Conpl:ran-o-rca!ch p t.au:
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( hi phl \tr ,hntr i \dn i dlnh
Chi phj srLa chara tAi sdn phit sinh nol lan c6 gi6 tri ldn duqc phan b6 vaio chi phi theo phLrong phap dudng
thing t!ong 2 niin.
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hinh bao g6n lodn b6 cAc chi phi ma C6ng ty phii b6 ra dc c6 duoc tdi sdn co dinh rinh den rhdi didm duf
lari san do vdo trang lhdi sAn sdng sir dung C6c chi phi ph6t sinh sau ghi nhqn ban dau chr duAc ghi t.ng
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8; ,; " a^a.DaD d ap c cp o.a-o.aa g\a a-a.aa.c '
Trang 18CONG w cd pHnN H6l cnir oOc eratc _ LAo cAr
o e ngr ip , ,nf | ,o.I hJ).1 B"o rhire ri h ;o r .,
BAo c.\ot Ar cHiNH euy rjl
C ho najn rnichtnh kar Lhtc neaiv 3t rtrdDe l2nam20t5
PhLro-ng ri€n van tdi tmyan den
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duarng dr?lng trong 5 nim.
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moc thiet bi daig lap dir di phpc v9 cho mpc.iic r "an xuit, cho rhue vd qJdn l1-cjng nhLL chi phi ]ien quan
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"ha; ,h;"U ;6c vd krdns dudcCdc khodn n9 phni trli vi chi Dhi Dh6i trA
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khi rhep khau rhdng qua ngLloi nha;irj, rh6c
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Trang 19CONG w cd pHaN H6A cHAr Duc crANG - LAo cAr
D c rc.rr.Jrgr'rl'iep lJ1 l oor8 l,^il B.o lhdg -ila'rii
BAo CAo I.AI CHJNH QU.i ]II
Cho nanr laichtuh kat rhfc nqir 3l th6ne 12 n4 2015
nua bin cung cip hdng h6a dich vu
I 1 V6n chd sii hiiu
ln gop CUA tnu so nuu
vdn diu tu cira chn s6 htru dudc ghl nhan theo s6 ihuc t6 da dau tu cira cac c6 d6ng
Kli nrLra 14i c6 phiilu do COng ty pha! hdnh, khoan dijn tri bao gdm ca cac chi phi lien quan di:n giao dicf
tlugc ghi nh{n le c6 phiilu qui vd dugc phan dnh li not khodn giem trir trong v6n chir sd hilu Khi t6i phAt
harh chenh lech gina gi6 tei phat hdnh vi gi6 s6 s6ch cira c6 phiiiu qut duoc ghi vdo khoan mlrc "Thang du
Lo-i nhuAn sau thui: thu rrhap doanh nghiCp duqc phan ph6i cho cdc c6 d6ng sau khi da flch lap cac qui
dreo Diau le ciLa C6ng iy cing nhu cac quL dinh ciLr phap luar \a dd drrqc Dai llai dong cd d6ng phe duyet
nhu{n sau thu6 chLra phdn ph6i cO tnil anl nuorg den luonp tlen \ a kha ning chi tm co tilclLqi nhuan nhu lai
cic khoin mqc phi ddn te khdc
C6 tLic rluqc ghi nhan ld no phai tra khi duoc D?i hoi ddng c6 dOng phc duyet
ll Ghi nhan doanh thu vi thu nhap
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soit hdng h6a
san plirr hdng hoii dd mua theo nhimg didu kiQn cf !hii, doanh thu chi duqc ghi nhan khi nhtmg di'u kien
khach hdng c6 quyin t|a 19i hdne h6a dLroi hlnh thfc d6i lai d€ liy hdng hda, dich vlr khdc)
Xic dinh dlroc chi phi liCn quan diln giao dich ban hiing
Du nh thu cut g cti? lih vu
Doarh I|u curg cap dich vlr duqc ghi nhin khi di'ng thdi thoa man c6c diau kien sau:
i)oanh thu dugc \dc dinh ruong di5i chic chan Khi hqp ddng qui dinh ngudi mua dugc quyan tra lai
dich vu da mua theo nhhg didu kiCn cu rhii, doanh ihu chi dugc ghi nhan khi nhtng di-au kjen cu thc d6
Ban thry-tt nrnh hay b hbt b6 phan hop thAnh ve phai duo dac cuhA vdi Bea @o lai chinh 16
Trang 20CONG w c6'PHAN H6a cHir Dr?c crANG - LAo cAr
D'Icli ' n r iq -Jl,i(p l;'!.oors.n )e-B,o lh;n-
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BAo cAo l^r cHi\H eLi'ru
Cho nam lni chiih k6t thic nsa\' I I ihdng 12 nam 2015
' \ r,1 rrh d o ph;n ong , ;( J; ho"n h"n \io o diirr oao.ao.
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CO lLirc vd lgi nhuan duoc chia dLroj ghi nhan khj Cdng b duqc quyin nhin cd ttc ho4c lqi nhuan tir viec
gdp v6n Cd tlic duLro nhin bing c6 phii5u chi dugc Ileo ddi so luong 1:o phicu tang rhem, k|6ng ghi nhAn
gia tri caj phiCu nhAn duoc
l,t, Chi phi ili vay
Chi phi di vay bao g6m lai ticn vay va cic chi nhr khd fhat sinh lien q an trqc riep dcn cAc khodn vay
Chi phi di val duoc ghi nhan varo chi phi khi phdt sinh
15 C:lc khoan chi phi
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16 Thu6 thu nhap doanh nghiep
Chi phi thue thrr nhap doanh ng|iOp la thu6lhu nlap hien hdnh, li khoan thui! duac tinh rlLta trcn rhu nhap
tinh thue T|u n|ap linh thu€ ch€nh lech so v6i loi nhuan kC todn ld do dieu chinh cAc khoan chCnh l€ch
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17, Ben lien quan
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kia tfong vi€c m qul6t dinh cac chinh s6ch iai chinh vd hoa! dong CAc ben cing duqc xen ld ben liCn quan
re-.unCc i L cr o,.cllunl r"i c i " hunng dr.lg kc chunc
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