NTP BCTC rieng quy 2 2016

NTP BCTC rieng quy 2 2016 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực ki...

TIEN PHONG

H J U T K

C O N G T V C 6 n i A N N H p A TUltV N l i N T I £ N P H O N G

S A O C A O T A I C H I N H R I E N G

Q U * I I N A M 2016

i'bbng, [hang 07 n i m 2016

C 6 N G T V C f ) P H A N N H V A T l l l f i U N j f i N T I E N P H O N G

So 02 An D i , Ngo Quyen, H i i PhOng C H X H C N Vigt Nam

M U C L U C

N Q I D U N G T R A N C

B A O C A O C U A B A N T O N G G I A M D 6 C I - 1

B A G C A o K ^ T Q U A H O A T D Q N G K I N H D O A N H 5

B A O C A O L U G C H U Y E N T L £ N 6

T H U V e T M T N H B A O C A O T A T C H f N H 7 - 1 7

C O N G TV C 6 P H A N N H ^ T A T H i f i U M E N T | £ N P H O N G

S6 02 An Di Nga Q u y j n Hai Phbng C H X H C N Vigt Nam

B A O C A O C i l A B A N T 6 N G G I A M D O C

Ban T6ng Giarn doc C6ng ty Co phan Nhua Thieu Nien T i e n Phong (ggi l i i la " C o n g ly") d^ irinli b i a cao nay cho Quy i l n i m 2016

H Q I D Q N G Q L A N T R | B A N K i f M S O A T V A B A N T 6 N G C I A M D 6 C

Cac Thinh vien cua H^j dong Q u i n ir; Ban kiem s o i l v i Ban G l i m doc Cong ty d i diuu hanh Cong ly irong ky v i

d i n ngiy l^p b i o c i o n i y gSm:

HOi dfine Q u a n i r i

Ong T r i n Ba Phuc

6 n g Nguyfin Chl I h i n h

O r g Nguyen Quoc 'I niflng

(lliig Sakcbai Palipamprccchavut

Ong D i n g Quoc Dung

Ban Kiem t o i l

H i Vii Thi Minh Nhfil

B i Nguyen Thj Quyiih N u i m g

Cng Praween WiroTpan

Ban T o n e G i a m doc

Qng Nguyen Quoc Tm^ng

6 n g Nguyfln I n i n g Ki6n

Q n g C h u v a n Phucmg

d n g T r A n N h i t N i n h

B 4 N g 6 T h i T h u Thhy

6 n g N g u y i n V i n ' I htrc

6 n g Tran Ngijc B i o

Chu tjch Pho ch6 lich

T h i n h vien

T h i n h vi§n

T h i n h vicn

Tmflng Ban k i i m sofit

T h i n h vien Thanh v i t n

T A n i G i a m dfic Phd T6ng G i i n i dAc Phd TAng G i i m dAc

P h d l d n g G i i m doc Phd T d i i g G l i m d6c Phd TOng Ciiim d6c

K A l o i n Inrflng

T R A C H N I H E M C O A I I Q I D 6 N G Q U A N T R | V A B A N T 6 N G G I A M D 6 C

Hdi d6ng Q u i n Irj l i co qnan c6 d i y LILL quy^n h^n di^ ihgc hi$n t i l c i c i c quyen n l i i n danh Cong ty i r u nhOng

t h i m quy^n thugc wh Dai h g i dong c^ dflng

Ban T6ng G i i m d6c Cfing l y cd t r i c h nhigm Ipp h i o c i o l i i chinh h i n g n i m p h i n i n h mgt c i c h i n m g ihgc v i hqp llnh hinh l i i chlnh cilng n h u ket q u i ho^t dgng kinh doanh v i llnh hinh l i m chuycn l i ^ n l? cua Cong ty trong ky, Trong vi^c Igp cic b i o c i o l i i chinh ri^ng n i y , Ban T i n g G i i m d i e dugc yeu c i u p h i i :

• Lga chgn c i c chlnh s i c h toftn thlch hgp u i i p dyng c i c chinh s i c h d d mdt c i c h nhSi q u i n ;

• D u a r a c d c x i l d o i n v i u d c l l n h m^t c i c h h g p ly v i l h i n l r g n g ;

• N f u rd c i c nguyen lac kfl t u i n thlch hgp co dugc t u i n thii hay khflng c6 nhfhig i p dung sal l^ch irgngyeu c ^ dugc cdng bo v i g i i i dilch irong b i o c i o l i t chinh hay khong,

4 l-^p b i o c i o l i i chinh hgp nh^l Irfln co sil hogl d^ng li^n igc i r i i t n r d i i g hgp kh6ng th^ cho r i n g C6ng l y sS viip tuc hopl ddng kiidi doanh; v i

• Thi6t kfl v i ihqc hign h | t h i n g kiem s o i l nfli bg mOt c i c h hltu h l f u cho mgc dich l i p v i irinh b i y b i o cao t i i chinh hgp ly n h i m iign che r u i ro v i gian

liin-Ban T^ng G l i m d&c Cflng t y chju i r i c h nhigm d i m b i o rfing sh ki l o i n dugc ghi chflp mflt c i c h phii iigp de p h i n

i n h mgl c i c h hgp ly llnh hinh l i i chinh cila Cong ly if b i l ky ihfli di^m n i o v i d i m b i o r i n g b i o c i o t i i chlnh t u i n

[ h i c i c C h u i n mgc l o i n V i g l Nam, H? thong l o i n Vi^t Nam v i c i c quy djnli hifln hanh khic cfl lien quan tgi V i ^ i Nam Ban T 6 n g G i i m dAc cung chju trich n h i ^ d i m b i o an l o i n cho l i i s i n ciia Cong ly v i thgc h i f n cic bi^n p h i p Ihich hgp d^ n g i n c h i n v i p h i i hi^n cic h i n h vi gian t$n v i sal phgm k h i c

1

C 6 N G T V C O P H A N I N H U A T H | £ L M E N T l E N P H O N G

s a 02 An D i Ngfi Quyen H i i Phflng. C H X H C N V i e l Nam

B A O C A O C i l A B A N T O N G G I A M D O C ( T i c p i h e o )

Ban Tong G i i m doc x i c nh$n r i n g Cong ly d i tuan thii c i c yeu c i u neu trcn Irong vi|c Lpp b i o c i o l i i chinh

Tbay m i l v i dai dien cho Ban l o n g Giam d6c

Nguyen Quoc T r u i n g

T o n g G i i m d6c

Ngdy ^0 ihdng 07 ndrn 20/6

2

C O N G T V C 6 P H A N N H ^ A T H i f U M E N T I £ N P H O N G

Sfl 02 A n D i Ngfl Quy^n H i i Phflng, C H X H C N Vict Nam

B i o c i o l i i c h i n h

Q t i y l l n a m 2016

B A N G C A N D O J K £ : I O A N

T^ingay 30 lhang 06 ndm 20/6

T A I S A N

A TAT S A N N C A N H A N

I T i ^ n v i c i c k h o i n (irotig d u u i i g ticn

1 Tien

2 Cac k h o i n lugng dumig tifln

I I C i c khoan p h i i t h u n g i n hgn

1 Phii ihu n g i n hgn cua khich h i n g

2 Tra Inrflc cho ngudi b i n n g i n hgji

3 P h i i thu cho vay n g i n han

4 C i c khoan p h i i ihu n g i n hgn k h i c

5 D g phflng p h i i ihu n g i n hgn kh6 dfli

I I I I l i n g t & n k h o

1 K i n g ton kho

2 D g phong g i i m gia hajig ifln k h o

I V T i i s i n n g i n hgn k h i c

I , Thu^ va cic k h o i n k h i c p h i i thu N h i DU6C

B T A J S A N D A I H A N

I T i i s i n co d i n h

I , T i i s i n co dinh hOu hinh

- Ngiiyin gid

- Gid tri hao mdn iQy ke

1 T i i s i n c6 djnh vfl hinh

" Ngayin gid

- Gid iri hao mdn iup ke

I I Tk\ s i n d o dang d i i hgn

I Chi phi xay dgng c a b i n d d dong

I I I C i c k h o i n d ^ u l u tai chinfa d i l h^a

1, D^u nr vac cflng [ y con

2 D S U l u v i o cflng [ y lien k ^ l lifln doanh

3 D i u Ui gdp v^n v i o d m i vj k h i c

4, D i : phflng dau m t i i chinh D H

I V T i i s i n d i i hgn k h i c

I Chi phi t r i inrflc d i i han

T 6 N G C Q N G T A I S A N

M B s6 T h u y ^ l

in inh

S 6 c u 6 l ky

n o 4 7 7.37 L S S I ) , S 69

112

136 5 108,02 0,2 31.612

350 LI 235.284.715,766

M A U S O B O I - D N

t)qn v i : V N D

So dau n i m

I J 19,954.568,566 231,911,076,815

221.911,076,815 10,000,000,000 893,974349.245 724,975,223.692 53,959.231,371 2.200.000.000 131.051,853,362 (18.211,759.180) 693.030,438,447 697,908,551,863 (4,878,113,416) 1,038,504,1)59 1,038,504,059 IJ71,1S4,913,I36 884,899,553,531 851,228,288,263

1.347.073,!! 5.428 (495.844.827.165)

33.671,265,268

3 5.9! 0.974.946 (2,239.709,678)

174,176,558,360 174.176.558.360 258,008.835.766 153,753,120.000 105,695.883.000 1.600,000,000 (3.040,167,234) 54,099,965.479 54,099,965,479

3,191.139,481.702

Cdcthuyil minh fir frang 7 din irang !7 !d mOl tpphqn h<yp lhanh cua bdo cdo tdi chlnh

3

C O N G T V C O P H A N N H Q A T H I E U M E N T I E N P H O N G

Sfl02 A n P i , NgflQuy^n, Hfli Phflng, C I I X H C N V i ^ i Nam

B i o c i o l i l cblnh

Quj;_ll ram 2 0 1 6 _

B A N G C A N l ) 6 l Kt T O A N ( T i i p ( h e o )

TpingdyM ihangOS ndm 2016

M i U S 6 B O I - D N Don v i : V N D

N G U 6 N V O N

A,

I I

B

I

N O P H A I T R A

N g n g i n h g r

1 Phai tra ngiifli b i n n g i n hgn

2 Ngufli mua ira rien miflc n g i n hgn

3 Thufl v i c i c k h o i n p h i i nflp N h i miflc

A- Pliij tra ngufri lao dgng

Chi phi p h i i i r i n g i n han

6 Phai tra n g i n hgn k h i c

7 Vay va r g thue l i i chinh n g i n hgr

8 Qu^ khcn Ihirfliig, phuc Igi

N g d i i ban

I , Vay v i n g ihufl l i l chinh d i i hgn

2- Quy p h i t tri^n khoa hgc v i c6ng rgh?

V O N C H O S O H O U

V&n chii sw hfnt

1 V6n gop cua chu sfl hihj

2 QuJ d i u tij p h i i i r i c r

3 L g i n h u i r sau thu^ chua p h i r ph6i

I I N g u o r k i n h p h i v i q u ) k h i c

E Nguon kinh phi

T O N C C Q N G N G U 6 N V 6 N

ti

T h u y ^ l

300 1 , 2 5 1 , 6 1 6 , 3 8 7 , 6 2 4 1 , 5 0 9 , 3 6 1 8 4 6 , 1 0 3

310 1 , 1 0 8 , 7 7 6 , 2 3 3 , 4 0 5 1 , 4 3 0 , 8 5 0 3 6 9 4 2 3

3 L L 8 3 , 2 6 7 6 2 3 7 4 9 7 9 0 7 0 , 9 4 3 , 6 2 1

3 1 2 1 5 6 8 0 9 7 3 8 8 1 , 6 7 2 , 3 0 4 , 5 1 6

3 1 3 1 2 1 8 0 0 7 , 3 2 1 , 5 1 3 2 1 , 5 0 5 , 8 6 1 , 7 5 7

3 1 4 3 7 , 2 8 9 , 4 3 0 , 4 5 1 5 1 3 0 8 , 4 9 0 , 4 4 4

3 1 5 1 3 1 5 4 8 4 9 2 8 1 6 1 1 1 7 5 , 4 3 2 7 7 9 , 0 8 6

3 1 9 1 4 2 3 4 9 5 5 9 6 , 3 8 8 2 8 , 4 2 8 , 1 1 5 , 5 3 2

3 2 0 7 8 8 , 1 1 2 , 2 5 6 , 6 0 5 1 , 0 7 1 , 0 1 9 , 1 4 7 8 1 0

3 2 2 2 , 1 8 6 , 6 2 5 , 7 0 0 2 , 4 6 2 7 2 6 , 6 5 7

530 1 4 2 8 4 0 1 5 4 , 2 1 9 7 8 4 1 1 4 7 6 6 8 0

3 3 8 1 3 4 , 8 4 0 , 1 5 4 2 1 9 7 0 , 5 1 1 , 4 7 6 6 8 0

3 4 3 8 , 0 0 0 0 0 0 , 0 0 0 8 , 0 0 0 , 0 0 0 , 0 0 0

4 0 0 l 7 0 3 3 8 5 , S 8 3 , S I I M 8 1 , 7 7 7 , 6 3 S 5 9 9

410 1 5 1 7 0 2 , 7 4 5 , 8 8 3 5 1 2 1 , 6 8 1 7 7 7 , 6 3 5 5 9 9

4 1 1 7 4 3 , 6 7 3 , 0 7 0 0 0 0 6 1 9 , 7 3 0 , 9 5 0 , 0 0 0

4 I S 7 2 2 , 5 6 8 0 1 1 8 0 5 6 6 4 0 5 3 , 7 8 3 , 0 5 8

4 2 1 2 3 6 , 5 0 4 8 0 1 7 0 7 3 9 7 9 9 2 , 9 0 2 , 5 4 1

-4 -4 0 2 , 9 5 5 , 0 0 2 2 7 1 1 3 6 3 1 9 1 1 3 9 , 4 8 1 , 7 0 2

Ngayi'Ji Quoc T r u f l n g

T o n g f ^ i i m doc I doc

NgJfy20 Ihdng 07ndm 2016

Trka Nggc B i o

K c l o i n I r i r d i i g

L i n j T h j M a i Ngvbri l i p

CJc Ihuyit minh tie trang 7 den trang 17 id " IQI b6 phdn hyp thdnh cua bdo cao Idi chinh

4

C 6 N G T V C 6 P H A N N H l / A T H I E L M E N T 1 £ N P H O N G

s a Q? A n P i Nfl6 Q u > i n Hai Phcng, C H X H C N Vi^T N a m

B i o c i o l i i c h l n h Quy I I nflm 2016

B A O C A O KtT Q U A H O A T D O N G K I N H D O A N H

Quy II nam 2016

C H i T i £ u

s6

T h n y ^ l

m i n h Quy n i y rJIm nay Quy n i y n i m I r i r i X

Su iOy k r l i r d d u nflm d^n c u ^ i q u ^ n i y [ N ^ m nnvk

M A U S 6 B 0 2 - D N

D i m v i : V N D

Sd lOy lir dun nflm aln cu6i q u ^ n i y

(niim Trud'cl

1 Doanh l h u b i n h i n g v i cung cAp djch v g 01 16 l.fl91,l&n.016J3R 912,918,379,064 1,832337,494.716 1.504.007,676,673

3- Doanh I h u I h u ^ n ve b i n h a n g v i cung c i p d|ch v g 10 16 1,089,096.061,913 911542,741,649 1,828,015-990,684 1.501,599,553A59

5- L g l n h u ^ n g6p h i n g v i cung c i p d|ch v g 2 0 356,919.073>116 290.813 588.695,641,931 449.02:,03B,965

10- L g i nhu(in Ihuiln tir hogt d g n g k i n h d u a u h 30 126,559,087.163 115,418.264.081 2L40U2.694,57l 194,469,085,291

14 r f l n g i g i n h u ^ n ke l o i n I r i i f l c I h u l SO 128-556.353,418 116,414.637,458 215,709042,171 L 95,815-048,2] L

r u f l u g

/4gdy 20 thang 07 ndm 2016

T r i n Nggc B i o

K.k l o i n t r u i n g

.iru TTTTMa

N g i r i i igp

Cdcihuyer minh ILItrang 7den Irang 17 Id m^l f>dphdn fvplhanh cua hda cdo Id! chinh

5

C O N G T V C 6 P H A N N H V ' A T H l t U NJEN T I E N P H O N G

S o 0 1 A n t)fl-NgflQuyfln, Hai PhOng, C H X H C N V i g t N a m

BAD eio til c h i n h

Quy Jl nam 2016

B A O C A O L I T U C H U V t N T I E N T f

Quy fl nam 2916

M A U S O B 0 M ) N

Don vj; V N D

c i i i T i e u

1 LLTU C H U V ^ N T l f l N T t r H O A T D O N G K E N H D U A N I i

/ /.jri nliudn tne&c Ihui

2 Dieu thinh cho cdc khodn:

- Khau hao l i i s i n c6 djnh

- L i i l i r hogi dflng dau l u

- Chi phi l i i vay

J L0 nhudn tir HOKD tned'c thuy a6i VLD

- T i n g , g i i m cic k l i o i n p h i i ihu

' Tang, g i i m h i n g ion kho

- T i n g , giam cic k l i o i n phai t r i

' Tang, giam chi phi tra lnnfe

- T i e n l i i vay da i r i

- T h u c lhu nh^p doanh nghi^p d i nflp

- T i f n chi k h i c Cho hngi dgng kinh (lounh

Lwu chuycn llh\ thuQn tuhoqidpi'g kinh doanh

i L L U T j C H U V t N T J £ N T C T H O A T D O N G D A U T U "

1 Tifln chi d^ mua sam, xay dimg T S C D v i T S D H k h i c

2r T h u lai cho vay, co TJC v i l g i nhufin dirge chia

Lmi chtiyin li^n ihuAn tir kagt d^ng d6u Iv

I I I - L L T U C H U V t N T | £ N T U " H O A T D Q N G T A I C H I N H

I - Tifin thu iCi di vay

2 T i ^ n chi trA ng g4c vay

3 Co tfrc, l g i nhu^n d i trA cho chii sfl hChi

Liru chuycn li^n Ihudn fir ho^l d^ng tdi chinh

L i r u chuycn (icn ( h u i n t r o n g k y

Tien v i (irDUg d u i j n g lien dair k y

Ti^n va l u v n g d u a n g l i ^ n cuoi k y

M l t i U i f d A H 6 EhAng d i u

• i u i 1 0 1 6 nam 2 0 1 5

Hi 2/5.799,342,172 195.81 S.H4H.211

0 3 79,970-474,263 45,900,037.767

OS (37,524,523.205) (82,763.925.755)

06 27,530,633,361 21,748,341,149

08 235.68S.926.S91 ISIf.699.50t.S72

09 (52,543.316.356) (88,858.231.141)

10 220,473,281,947 219,421,506,228

11 (42,249.343,412) 17-028-010.171

12 28,770,484.390 (4,144,450,793) [4 (28.663.182-425) (20.720.525.174)

15 (27,907,435,654) (28,559-403,574)

17 (350,000,000) (20,885,252,000)

29 333,215.914.5HI 253,951.155,089

21 (114,855.270.04!) (156-868,292-707)

2 7 611,110,680 |]],482,ST2,493

30 (J14,244.1S9J60 (45,385.420.214)

33 1,132,912,338,993 913,764.799,184

34 (1,351,490,552,659) (979,376.189,541)

36 (154.932.737.500) (84,508.935.000)

40 (373.510.951,166) (J50.120.325J57)

5 0 (154.539.195,946) 58,445.409.518

60 231,911,076,815 47,935,477,750

70 77,371,880,869 106,380,887,268

hiuc T r i r i r n g

T u n g GIAin d6c

T r f i n Nggc BAo

K G luAn Irucmg

L u u T h j M a i

N g l r i i Igp

Ngdy 20 Ihdng 07 nSm 2016

Cdc thuyil mtnh lH Irang 7 ddntrtmg 17 id mgt bp phgn hpp thdnh cva bdo cdo idi chinh

6

C 6 , V C T V C6 P H A N N H U A T H I E U N 1 £ N T i t N P H O N G

Sfl 02 A n DA- Ng6 Quyen, l U i PhOng C H X H C N V i a Nam

Biu cAi> (Al chinh

Q u y l t nam 2016

T H U V £ T M I N H B A G C A O T A l C l i i N H M A U s Q B 09-DN

Cdc ihuyci mitih nay fa mqi pfuji fipp ihanli vii tdn diriyc dpc dSng tkM bao cdif lir ckinh kdm iheo

1 T H O N G T I N K H A I Q U A T

H i n h I h u c hOu v n n

Cflng ly C6 ph^in Nhya Thi6u Nifin TiSn Phong ("Cflng l y " ) lifin IhSn IA m g l duanh nghiFp NhA nirflc

dirgi: c6 p h i n hba ihco quy djnh lgi Nghj dtnh so 64/20O2/ND-CP ngAy 19 thang 6 aim 2002 cua ChJnh

ph j ve viec chuycn doanh nghifp NhA nude I h i n h cflng ly cfl phAn Vj^c cfl phSn h6a Cflng ly dugc Ihgc hifn (heo Quycl djnh so &D'2004'QD-BCN do Bfl iruong B g Cong nghi^p (nay IA B g Cflng ThiTong) ban hAnh n g i y 17 ihAng OS nflm 2004

Sau c6 phkn hfla, Cflng ly la mgl cflng ty cfl phan dugc l l i i n h igp iheo Lufll Doanh Nghi^p cua V i g l Nam

[heo Gidy chung nlifln dSngky kinh doanh vA giAy chimg nhan thuy d i i Ian thu 10 s i 02001677S2 do Sfl

Kc hoach va D i u [ u l h A n h p h f l HAI Phflng cap vAo ngAy 25 ihAngOfl nflm 2015

T r g sfl c h i n h : Sfl 02 An DA, phirflng Ugch Tiay, qugn Ngo Quydn, ThAnh pho Hai Phflng

NgAnh nghe k i n h doanh vA hogi dgng chinh

SAn xiiAi, kinh doanh cAc sAn phdm nhga dAn dgng vA cAc sAn phdm nhga phgc vg cho ngAnh xAy dung, cong nghigp, nflng n ^ i f p , ngu nghiflp giao ihdng vpn lAi;

XAy dgng khu chung ctr, hg l i n g ca sa, nhA cao c i p , vAn phflng cho ihue, irung [Am ihirong mgi v i chg kinh doanh,

XAy dgng cflng irlnh k i thuflt diln dgng khAc;

Hoal dgng djch vg tAI chfnh hog[ dgng Irung gjgn hen t$;

Hogt dflng cho ihuc [Ai chlnh, d^u t u lAi d i i n h ;

Kho bAi, v l n lAi dudng bg v i c i c hoal dgng ho i r g cho v|n lai;

K i n h doanh b i l dgng sAn vA q u y i n sil dgng dat

2 , C O SO L ^ P B A O C A O T A I C H I N H R I E N G

BAo c i o tai chfnh riflng dirge Irlnh b i y bAng Dflng Vigi Nam ( V N D ) iheo nguyfln lAc g i i gflc vA phu hgp vfli eic Chuan mgc K^ toAn V i f l Nam, H | thong loAn V i g l Nam v i cAc quy djnh hi^n hAnh cfl lifln quan lgi V i | l Nam

i T 6 M T A T C A C C H I N H S A C I I K f i T O A N C H U V 6 U

Sau d l y lA cAc chlnh sAch ke loAn chit yeu dugc Cflng ly ap dyng Irong vi|c Jgp b i o c i o lAi chinh:

l/flc l l n h ke l o i n

Vi^c lAp b i o cAo lAi chinh luAn Uiu iheo eic C h u i n mgc K e l o i n Vjfll Nam H | ihflng Kfl toAn Vi|r Nam

v i c i c quy djnh hien hAnh cfl lien quan lai Vig[ Nam yflu cau Ban GiAni dflc phAi cfl nhiliig uflc [inh v i

g i i djnh anh huflng den so ligu bfle cAo vc cflng ng, l i i s i n v i vt^c innh bAy cac k h o i n cflng ng vA tAi s i n

l i ^ m r i n g rgi n g i y l|p b i o c i o lAi chinh hgp nhdt cflng nhu cAc s6 l i f u b i o eAo v^ doanh lhu vA chi phi Irong suo[ n i m l i i chlnh- Ki^r q u i hogr dflng kinh doanh [hgc i ^ cfl ih£ k h i c vfli cic uflc Llnh, g i i djnh d^i

ra

G h i n h f n ban d i u

Tdi sdn tdi chinfi

Tgi n g i y ghi nh^n ban dau, t i i s i n tAi chlnh dugc ghi nhfln iheo g i i g i c cflng c i c chl piiJ giao djch cfl l i i n quan t r v c li^p d^n viflc mua s i m t i i s i n lAi chinh dfl

TAi sin l i i chlnh cfla Cong ly bao gom lifln v i c i c k h o i n I m m g duotig lifln c i c k h o i n f M i lhu khich

h i n g v i phai lhu k h i e , cAc k h o i n cho vay v i cflng eg l i i chinh d i dugc niem yel

7

C 6 N G T Y C 6 P H A N N H V A T H ] £ U N 1 I : N T i t N P H O N G Kia c i g (ai dhlnh

S-i 02 A n PA- Ng6 Quyfln, Haj Phflng, C H X H C N V i j i Nam Quy 11 nam 2016

T H U V t T M I N H B A O C A O T A I C H I N H M A U S 6 B 0 9 - D N

C'lic ihuyei minh niy IA mot bp phgn hap thdnh vd can dmrc dpc dong ihdi i/di bdo cdo idt chinh kem iheo

3 T O M T A T C A C C H I N H S A C H K E T O A N C H U Y E U ( T i f p t h w )

Cong my rdi chink

Tgi ngAy ghi nhgn ban d i u , cflng n g IAL chEnh dugc ghi nhgn theo g i i goc triz di c i c chi phE giao djch cfl

li^n quan irgc tiflp d^n vi^c p h i i h i n h cflng ng r i i chlnh 6b

Cong ng t i i chinh cua Cflng ly bao gflm cic khoan p h i i t r i ngufli ban va p h i i i r i k h i c , chi phi p h i i t r i vA

c i c k h o i n vay

D i n h g i i lgi sau inn ghi nh^n ban dau

Hign lgi- chua co quy d|nh vfl d i n h g j i lgi cflng eg l i i chJnh sau ghi nhgn ban d^u

Dau l i r vAo cflng ty lien k^t

Cflng ly lifln kkx la mgl cflng ty m i Cflng ty cfl Anh huflng d i n g k^ nhung khflng p h i i l i cflng ly con hay

cong ty liiln doanh cua C-flng ly Anh huflng d i n g ke the hi^n fl quyen [ham gia v i o vigc dua ra c i c q u y t l djnh v i chlnh $ich t i i chlnh v i hoal dflng cfla ben nh^n dau |u nhung khflng cfl i n h huflng vc m i l ki^m

s o i l hoOc dflng kiem s o i l nliQng chinh sich n i y

Ti^n v i c i c k h o i n liicmg d i n m g t i ^ d

Tien vA c i c khoan cuong duong lien bao gAm lien m i t tgi q u j , cic k h o i n l i l n g u i khflng ky hgn, c i c

k h o i n dAu t u n g i n hgn cfl k h i n i n g lhanli k h o i n cao, dc d i n g chuycn d6i t h i n l i tlAn va ll cfl rui ro Men quan d^n vjgc blcn d^ng g i i Irj

H i n g l i d k b o

H i n g [on kho dugc x i c djnh iren co sfl g i i thap hon gifla g i i goc va g i i irj ihuAn cfl the thgc hign dugc

G i i gAc l l i n g ton kho bao B^TH chi phi nguyCn v^t li^u irgc tlAp, chi phi lao d^ng tryc li^p v i chi phi san

>LuAl chung, n^u cfl, de cfl dugc h i n g ton kho fl dta diem v i irgng thai hign lgi G i i goc cua h i n g ton kho dugc x i c dinh iheo phuong p h i p binh q u i n gia quyen G i i trj thuin cfl Ihf thgc hign dugc dugc x i c dinh bang g i i b i n uflc (inh trA cic chi phi de h o i n t h i n h ciing chi phi liep i h i , b i n h i n g v i phin pbfli phai sinh

D g phflng g i i m g i i hAng t^n kho cua Cflng ty dugc trJch I3p llieo c i c quy djnh ke l o i n h i j n h i n h Theo dfl, Cflng ty dugc phflp trlch Ijkp dg phflng g i i m g i i h i n g l6n kho loi thfli, hflng, k i n i pham cliAt vA trong truflng hgp giA gflc ciia h i n g i6n kho coo hon giA i i i i h u i n cfl Ihe ihgc h i f n dugc lgi ihfli d i i m k ^ i ihuc

n i ^ dfl k i l o i n

T A i sfin cA d j n h h u u h i n h v i khAu hao

T i i s i n cA djnh hitu hUih dugc irbih b i y theo nguyfn g i i trtr g i i u i hao mfln lily kk

Nguyfln glA t i i s i n cA djnh hEhi hinh hao gAm g i i mua vA l o i n bfl c i c chi phf k h i c lien quan true tiep dfln viflc dua Lii s i n v i o a g n g l h i i s i n sang siidgng

T i i s i n cA djnli hihi hinh dugc khdu hao Iheo phuong p h i p duflng t h i n g dga trSn thfli gian httu d|mg uflc tinh 1 hflj gian k h i a hao eg ihd n h u sau:

1 » 6

T A i s i n ( S ^ n f l m sii'dung)

N h i cua v i vjit kifln irAc 05 - 25

M i y mflc v i Ihiel hi 03 - 10

T h i i t hi v i n phflng 03 - 05

n i i r o n g Mfln vgn tai 03 - 10

t