24 BCTC Cty me 2015 kiem toan VNSTEEL

24 BCTC Cty me 2015 kiem toan VNSTEEL tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các...

BAO C.A0 TAI CHINH RIENG

TONG CONG TY THEP VIET NAM - CTCP Cho nam chInh k6t th0c ngay 31/12/2015

Tong CEng ty Thep Vitt Nam - CTCP

S6 91 Lang 1-4, quan D6ng Da, thanh ph6 Ha NO

NQI DUNG

Tong Cong ty Thep Viet Nam - CTCP

S6 91 Lang Ho, quart Bang Da, thanh phi!, Ha Ni e

SAO CAO CUA BAN TONG GIANT DOC Ban Tang Giant d6c Tang CEng ty Thdp Viet Nam - CTCP (sau day goi tit IA "Tang Cong ty") trinh bay No cao ctia minh va Bao cao tai chinh rieng oda T6ng Cans ty cho tam tai chink kit thug ngay 31/12/2015

Tru sO With ctia Van pitting T6ng Cong ty toi 91 Lang Ha, quan Bang Da, thanh ph6 HA Nal

HO! DONG QUAN TM, BAN TONG IMAM DOC VA BAN KAM SOAT

Cac Wirth vier' cda 1-16i ding Quint trj trong ram va tot ngay lap bao do nay bao gam:

Ong Ding Thug !Chang Chfi tich

Ong Nguygn Minh XL& UY vien

Ong Nghiem Xuin Da US, vien

Cdc thanh vien caa Ban Tong Giam d6c dii dieu huh Tong C8ng ty trong nam va tai ngay lap bao cao nay bao gam:

Ong Nghidrn Xuan Da

Ong Nguyin Trong KhOi

Ong VO Ba On

Ong Tran Tit Thing

Ong Nguygn Van Toan

Ong Huynh C8ng Du

Cac thanh vien Ban Klein scat bao gem:

Ong Nguyin Tien Thing

Ong Da Van Cutmg

Ong Da Bleu Thuan

Ong TrAn Minh Binh

K1EM TOAN V1EN

Tang Giam deic Ph6 Tang Giant doe

PM Tang Giam dac Ph6 Tong Giam doc

PM Tang Giant d6c Ph6 Tang Gam d6c

Trutng ban Thanh vien Thanh Thanh vien

(BO nhiem ngity 01 thing 05 nam 2015) (Minn nhiem ngiy 01 thing 01 nam 2015)

°Ong ty TNHH Hang Kiem Loan AASC da thug hien kiem wan de Bao elm tai think cho Tong Mug ty

Tong Cong ty Thep Viet Nam - CTCP

SO 91 Lang Ha, quart Dam; Da, thanh phis Ha NOi

LONG BO TRACH NHIS1VI CUA BAN TONG GIANI DOC DOI VOI BAO CAO TA! CHINH RIENG

Ban Tong Giam disc Tang Cong ty chiu trach nhiem va viec lap Sao cao tai chinh rieng phan anh trung thyc, hop 19 tlnh hinh tai chink, kit qua hoot ging kinh doanh va Unit birth luu chuyen tien to elk Van pheing Tang C6ng ty trong nem Trong qua trinh lap Bao cao tai chinh rieng, Ban TOng Giam doe Tong Cong ty cam kat da min thO cac yeu cao sau: Xay Mpg va duy trl kiem soat n*i be, ma Ban Tong Giam disc va Ban quirt trj Tong Cong ty xac djnh la con thiet de dam bao the viec lap va trinh bay Sao cao tai chinh Trans kheing cOn sai set trong yeti do gian 18n holt do nhim Ian;

- Lya than cac chinh sack ke toan thich hqp va ap dyng cac chinh sack nay mOt tech that quan;

Dua ra cac dank gia va dy dean hap ly va than tryng;

Neu n3 can chain myc ke man duqc Sp dung c6 duqc Man thtl hay kherng, c6 nhang ilp dung sai tech trong yeti din mac cin phai yang ba va giai thick trong Bao cao lei chiral rieng hay khans;

Lap va Wink bay cac BAD cao tai chinh rieng tren co se tuan thti cat Chuin mac ke toin, Che dO ke todn doanh nghiep Viet Nam va cac quy djnh phap 19 c6 lien quan den viec lap va trinh bay Bao cao tai chinh;

Lap cac Bao cao tai chink ding dya tren co se hoat dOng kinh doanh lien toe, tit trutmg hop khang the cho ring Tang COng ty se tip tut hoat ding kinh doanh

Ban Tang Giant disc TOng Cong ty dam bio ring cac so ke twin duqc luu gift de phan anh anti hinh tai chinh ctia Tang Cans ty, vai mac dO trung thyc, hop 19 tai bit ca thbi diem nao va dam bao ring Sao cao tai chinh rieng man thu cac quy djnh hien hank dm Nha nuEtc.1Dang thai c6 track nhiem trong viec bao dam an man di san cua Tong Cong ty va thyc hien cac bien phap thich hop de ngan ch8n, phat hien alc hank vi gian len va cac vi pham khac

Ban T6ng Giam doe Tang Cong ty cam kit ring Bao eao tai chinh rieng d8 phan anh trung thyc va hop 19 tlnh hinh tai chinh dm Tang C8ng ty tai thai diem ngtly 31/12/2015, kat qua hog dOng kinh doanh va tlnh kink luu chuyen den ti cho dim tai chinh kit that ding ngay, phis hop yen Chain mac ki roan, Che 40 kt roan doanh nghiep Viet Nam va tub the cac quy djnh phtip 19 c6 lien quan den viec lap va trinh bay Mk cao tai chink

Cam It& kit

Ban Tang Giam dem cam ket ring Tang Cong ty kitting vi pliant nghia vu ding bb thong tin theo quy djnh tai Thong ttr so

155/2015/TI-BTC ngay 06/1012015 cum 130 TM chinh huang den can& ba thong tin ken Thj twang chang khoan

Tang Giam disc

Hit NA mid), 21 thdng 03 nom 2016

i rn i S aaC

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s6: 601/2016/BC.KTTC-AASC.KT1

BAO CAO MEM TOAN DOC LAP

Kinh gift Qat Ca tong, Hai dang Quin In vi Ban Tang Clam doe

Tang COng ty Thep Vitt Nam - CTCP

Chung tOi di kiem loan Bao cao tai chinh Hang kem theo cua Tang ang ty Thep Viet Nam - CTCP duce lOp ngay 21 thang 03 nom 2016, to trang 6 den trang 46, bao g6m: Bang can 1561 k4 toan tai ngay

31 thing 12 nom 2015, Bao cao ket qua twat Ong kith doanh, Bao cao Iuu chuyin nen to cho dm tai chinh kat thee ding ngay va Ban Thuyet minh bao do Ili chink rieng

Trich nhiim dm Ban Tang Clam dac

Ban Tang Clam 66c Tang CEng ty chiu track diem vi viec 1$p va trinh bay trung thyc va hop 19 Bao cao tai chinh rieng dm Tang COng ty theo Chuin mvc ke toim, Che de ke wan doanh nghiep Viet Nam

va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao ciao (Al chid va chju mach diem vi kiim sod( nei be ma Ban Tang Clam 46c xac dinh Ia can thief di dam bao cho viec lOp va trinh bay bao

do di chinh !thong c6 sai sOt trong yeti do gian len hoc dem Ian

Traci) nhiem cua Main win vien

Trach nhiem dm chains tOi la dtra ray kien ve bao cao tai chinh rieng (Iva Iran kat qua da cuec kiem wan Chung 10i d8 lien hanh kiem wan theo cac Chub) mire kik wan Viet Nam Cdc chitin mvc nay yeti cdu cheng t8i tub thti chudn mvc va clic quy dinh ve deo dire ngha nghiep, lep ke hooch va thyc hien cuec kiem toan di dat duce six dam bao hqp 19 va viec lieu do cao tai chinh rieng cua Tang Ong

ty c6 con sai sot treng yeu hay khong

ang viec kiem wan bao gem dug hien cac this tyc nham thu thOp cac bang chOng kiem wan vi cac s6 lieu va thuyet mink tren Batt can tai chinh rieng Cac Chu tyc kiem win (lucre lye cheat dam tren >tat dodn

cua kiem wan vien, bao gam dank gia red ro ci sai set Wong yeu trong Bao cao tai chinh rieng do gian len hoc dim len Khi thyrc hien dank nia cac rid ro nay, kiem wan vien xem xet kiem soot nal be

dm Tang Cong ty lidn quan den Wee lap va trinh bay Bao cao tai chinh rieng trung thyc, hop 19 nham

thiet ke cac thu tyc kiem toan pho hqp veri tinh hlnh thcre ti, tuy !Mien khans nhfun mvc dick dui ra 9

kiln va hieu qua cua kiem soot di be ciaa Tang ang ty ang viec kiem wan cling bao gam dank gia tinh Mich hop da clic chink sack he wan duct ap dyng va HIM hop 19 cua cac uoc Milt ki Wan Oa Ban Tang Clam dac ding nhu dank gia viec Ind bay tang the Bao cao iii chid rieng

Chung tel tin trang rang cac bang cluing kiem wan ma chain); lei a thu Map duo° la day du vi thich hop lam co ser cho 9 kien kiem win cua cling teti

kien can kiem toan vien

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Theo 9 kiln da citing WI, Boo do di chid rieng da piton anh trung thyc va hop 19, tren cac khla canh non yeu tlnh hinh tai chinh cala Tang ang ty Thep Viet Nam - CTCP wi ngay 31 Mang 12 nate 2015, drag nhu kit qua hoot clang kink doanh va tinh hid luu chuyin tien to cho nam tai chinh kit tittle cimg ngaly, phil hop veri Chan mvc ke Wan, Chi de ki wan doanh nghiep Viet Nam va cac quy dinh phap ly

co lien quan din viec lOp va trinh bay bao cao tai chinh

T (94) 4 3824 1990 I F (84) 4 3825 3973 I I le Phung Hieu Hanoi, Vietnam A otenter al 11111ntsmadaial

1114 Hang Kam man AASC

Khong nhim phi"' nhan 9 kien tren, chin tai xin luu y ngurbi due Bac) cao tai chinh ve cac van de situ:

Tang COng ty 45 hoar Minh Mc, ego quyet loan cd phin h6a va trinh BO ang thuong than djnh Den thbi diem pith hanh bao cao nay, BO COng thuong chua phe duyet quyet loan cd phAn boa vil xac

dinh phan von Nha nude tai thbi diem chuyen sang tong ty c6 phan, do vey Bao cao tai chinh caa Tang ang ty cd the se thay 461 nu khi dupe phe duyet quyet town co phAn hOa tai ngay 30 thing 09 nam 2011 (Xem chi tiet Thuyit minh s6 33)

Tai ngay 31112/2015, Tang COng ty dang ghi Min gia tri quyin sir dung cac 16 dal xin giao dat c6 thu den stk dung dat veri tang gid tri la 603.855.529.103 VND Tang Cong ty 63 xin they dai phuong

an sir dung dal tit giao Qat sang thue dAt thbi Mtn 50 nam cho 03/06 16 dal va da dude B4 ang thuong nhat trf phircmg An Toan be dicta dat van dang era den thud dat hang nam Do 46, gia trj cac

16 dat nay vi s6 phai tra ngan sash nha nude c6 the thay tlai khi Tang Cong ty dive hien xong cac thu

rue chuyin &Si va quyet loan c6 phAn h6a (Xem chi tiet tai Thuyet minh se, 12, 18)

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L6 dat tai 1Chu 436 thi Sc - phubng Nguyen Du - TP.Ha Tinh dupe dash gia tang gia tri quyen sir dung dAt to; thbi diem xac dinh gia trj doanh nghiep la: 109.834.560.000 VND va 45 Co Quyet dinh thu hal caa UBND tinh Ha Tinh Tuy nhien, den thbi diem 31/12/2015, 16 dAt van chug duce ban giao va Tang ang ty Clang trong qua trinh lam viec vii UBND tinh Ha T7nh ye xac djnh gia trj den

ba 16 dal, do 46 chua ad but tot Mau chinh nao dupe thy? Men (Xem chi tiet tai Thuyet minh se 12)

Tang cons ty khang ditty hien phan b6 gia tri 1M the vj al dia 19 khi c6 pan Ma a Mt trii din yen ruin thue dAt phat sink Trong 46, gia tri Ipi the vi tri dia 19 cite 16 dat ng6 67 &tang NgO Quyen, Hai Ph:mg dB c6 Quyet djnh thu hbi cAn UBND thanh ph6 Hai ?hong t& Mm 2014 11 24.052.770.000 VND va gid tri lai the vi of dial/ caa 16 dAt tai Khu tong nghiep Pita M9 1, Ba Ria — Wing Tau vii sit nen 28.332.635.316 VND khOng e6 khi nang hi trdv6i tien thue dAt Den this' diem 31/12/2015, Tang cOng ty van lam viec vii cite ca quan chine Ming ve cac Ma nem khAu trig Ipi NIA vj tri dia 19 yeti tien thue dat (Xem chi tiet tai Thuyet minh so 13)

Theo phubng an tin du trite Tang Cans ty Thep Viet nam - CTCP duce BO Cling Chuang phe duyet, Cong ty Thep Mien Nam vi Cong ty Thep Tarn La Phu M9 - nett thutfic Tang cOng ty da duct Each

di chuyen dai thenh Cons ty TNHH I thank vien 100% van can Tang tong ty Tang Ceng ty d6 ghi nhin gia tri till san, tong 119 cda hal cOng Ey nay theo kit qua <UM gia lai va theo del chenh lech khan muc "Chenh lech dAnh gia lci tai sin" Gia trj tai sin dirge danh gia tang & Cong ty Thep Mien Nam la: 13.165.908.818 VND; dirge dinh gia giant d Cong ty Thep Tim LA PM my la: 4.535.598.357 VND Tang Cong ty a c6 ang van Mi BO Tai chid' de Co phuong an xin 19 khoan Minh gia nay, my nhien den Mai diem nay van chua nhan duct era Rd tir BO Tai chinh (Xem chi nit Thuyet minh s6 19)

U

Nguyen Quite Da g

PM Tang Guam chic Giay aims nhen Ong k9 hanh nghe kiem roan s6: 0285-2013-002-1

Ha P101 ngdy 21 thong 03 am 2016

Nguyin Dieu Trang Kiem Loan vien Gity chOng nhan dang 1c9 hanh nght kiem town sit: 0938-2013-002-1

5

Tang Cling ty Th6p Viet Nam - CTCP Bio cho tai chink rieng

St 91 Lang Ha, quell Bang Da, thimh phe HA Nei niun tai chink kit tblic ngay 31/12/2015

BANG CAN DOI Kt TORN

Tgi ngtly 31 (hag 12 nuns 2015

minh

110 1 Tian va eic khoAn twang throng tiin 3 271.092.539.903 851.566.763.991

130 III C1c khosin phai thu nen hen 898.660.784.256 1.001.427.500.637

131 1 Thai thu nem han cim khach hang 5 116.390.138.979 797.404.930.084

135 3 Phai thu ve cho vay ngin han 6 646.208.593.494

137 5 Dg phong phai thu ngin han khe dei (43.040.107.129) (26.560.391.914)

153 3 Thut va cat khoin ]that phai thu Nha nu& 16 14.737.649.179 10.709.737.874

221 I TA' sin c6 djnh Mhz hinh 11 86.340.217.638 2.453.764.655.190

Tong Ong ty Thep Viet Nam - CTCP Batt cio tai chinh ring

SO 91 Lang /10, quail D6ng Da, thanh ph8 Ha NOi nam tai chinh kit Mc ngay 31/12/2015

BANG CAN DOI Kt TOAN

Toi ngay 31 thdng 12 Nine 2015

(hip theo)

250 V Diu fir tai chinh dai han 4 6.740.343.668.472 5.720.096.550.019

252 2 Diu ttr vio tong ty lien doanh, lien kit 4.489.263.405.641 3.334.466.219.534

254 4 Du pheng diu to tai chinh dai han (567.520.767.790) (406.933.348.015)

3r1

Ting CEng ty Thip ViOt Nam - CTCP

S6 91 Lang Ha, quilt Ding Da, thanh ph6 111N0i

BANG CAN DOI ICE TOAN

Tql ngity 31 Mang 12 nein: 2015

311 1 Phai tra ngtrii bin ngin han I5 25.153.348.021 1.044.450.038.591

320 8 Vay vi nu Mut tai chinh non han 14 1.555.075.809.621 4.369.954.011.001

.41

338 3 Vay va nq thuE tai chinh dai hart 14 7.410.364.000 7.235.271.800

421 3 Lqi nhuin nu thug chua phan phiti (585.125.183.562) (714.821.999.443)

:mat

Nguyin Thi Nguy€n

Nguii lap bleu

Hd N0i, nob/ 21 Mang 03 nom 2016

va Duy Huynh

id Man truing

Ma s6 CHI TIR,U Thuyit

minh

Nam 2015 VND

01 1 Doanh thu ban lihng va cung clip djch vy 21 913380.287.051

02 2 Clic khoin gam doanh thu

S6 91 Ling Ha, quan Dong Da, thanh ph6 Hi Ned am tai chfnh kit thUc ngAy 31/12/2015

SAO CA.0 KET QUA HO4T BONG KINH DOANH

21 6 Doanh thu hoot Ong tai °Wit

22 7 CM phi tai chinh

23 - 2'rong d6: Chi phi 181 vay

25 8 Chi phi bin king

26 9 Chi phi quip 19 doanh nghiip

30 10 Ltyi nhan than ti hog( demg lcinh doanh

31 11 Thu nitep khAc

32 12 Chi phi Mac

40 13 1,91 nhtqin kluic

50 14 Tong Iqi uhu5n ki twin trudc thud

51 15 Chi phi thud TND14 hien hinh

60 16 IAA nhuOn sau thud TNDN

Nam 2014 VND 10.270.757.021.523

81.847.904.012 913.580.287.051 10.188.909.117.511

895.785.900.532 9.925.809.972.324 17.794386.519 263.099.145.187

464.106.429.340 380.584.275.247 265.855.758.391 301.611.095.516

132.281.957.386 280.176.059.824

1.292.833.926 37.452.522.667 100.597.949.979 196.001.756.351 114.154.273.563 108.618.045.900

15.542.542.318 (14.170.559.430) 129.696.815.881 94.447.486.470

Ha MI, ngay 21 Mang 03 tulm 2016

Ting ang ty Thep Vitt Nam - CTCP Bao cio tai chink ding'

Tito tat chink kit thic ngay 31/12/2015

86 91 Limg Ho, quilt Ding Da, thanh ph6 Hi N0i

mink

1 LUU CHUYEN TIEN Ti! Ho4T ;DQNG ICINH DOAN it

01 / 1.71nhuOn tree that,

2 nilu chink cho cde khoan

129.696.815.881 94.447.486.470

02 - Khau hao tai san c6 dinh va bit dOng sin diu to 9.172.949.472 274.255.931.894

04 - Lai/16 chink itch t9 gii h6i doai do dish gia lai cat !Moan muc den t6 06 g6c ngoai

1.663.011.736 6.601.880.913

08 3 L91 nhu0n tir hoot r1Ong kink doanh tree (19.362.166.261) 336.907.781.083

(hay r16I wan km Ong

(khong ke lai vay phai Ira, thui TNDN phai nOp)

17 - Tien chi kit& cho hog Ong kinh (loath (50.605.674.484) (7.829.387.241)

20 Ltru chuyin tlin thuan hoot (tang kink doanh 816.303.303.098 686.711.899.431

IL LIEU CHUYEN TIEN TO' HOAT DQNG DAU To'

21 1 Tien chi de mua slim, Ay dung tai sin c6 dinh

va tic tai sin dii ban khac

25 5 Tien chi du to g6p yen via don vi Ichic (49.404.835.297) (214.865.000.000)

26 6 Tien thu hoi diu to gap vim vac, don NI lilac 89.391.211.481 38.028.031.771

27 7 Tien thu lai cho vay, c6 fire vi lot Moen dugc chia 469.471.967.698 251.150.126.204

30 Ltru chuyin tan :hada tir hoot ging An to (138.856.894.057) 114.435.089.889

III LIM CHUYEN TIEN TO HOJNT DQNG TAI CHINN

40 Lieu chuyin sib then tit hoot ailing tai chink (1.258.085.225.715) (606.597.798.874)

Nguyin Th1 Nguyen Ngutti lap bieu

Ha Ni 6 ngity 21 thong 03 am 2016

I

VO Duy Huynh

Ki toAn twang

S6 91 Lang Ha, qu8n D6ng Da, thenh ph6 Ha Nei nam tai chinh kit thtic ngay 31/12/2015

Ndm 2015 (Theo plitrang p/tdp gkin

60 Tien vA Wong throng tie'n (:5u nano 851.566.763.991 657.228.750.206

61 Anh Mang can they 461 ty giA h6i dot quy dingoai ty 164.592.586 (211.176.661)

70 Tien vA tuvng &King ties culti nilm 3 271.092.539.903 851.566.763.991

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Tong Cling ty Thep Viet Nam - CTCP

S6 91 Lana Ho, (wan Dana Da, thanh ph6 Fla Nei

Ego do tai chinh Hinz nom tai chink kit th6c naay 31/12E2015

THUYET 1VIINH BAO CAO TAT CHANH RIENG

Nom 2015

BAC DIS 1104T BONG Cf.IA DOANH NGHI$P

Hinh thee s6 hiru von

Tang CEng ty Thep Viet Nam la doanh nghiep NM nude dupe thanh lap theo Quyet djnh s6 255/Trg ngay 29/04/1995 va Quytt djnh s6 267/2006/Q0-T4 ngay 23/11/2006 oda The Turing Chink Phi) ye viec thanh 1(tp CEng ty Mg - Tang CEng ty Thep Viet Nam T6ng CEng ty Thdp Viet Nam chinh they boat dang theo m8 Nob Cong ty Me - Ceng ty con kt tft ngly 01/07/2007

Tang CEng ty dirge chuyin d6i nt doanh nghiep nha nude sang gang ty co phin theo Quyet dinh s6 552/QD-TTg ngay 18/04/2011 ctia Thu ttn5ng Chfnh phi) va viec phi duyet phtrcmg an c6 phin hoa Cong ty mg - T6ng CEng ty Thdp Viet Nam CEng ty mg - Tang Cong ty Thdp Viet Nam chinh Miro chuyen sang boat ging dual hlnh th6c gang

ty et phin tfr ngity 01/10/2011 theo Oily chting nhan ding kt doanh nghiep gang ty CO phin s6 0100100047 do Se

KO hooch va Diu to thanh ph6 Ha Nei cap, thay di lin th6 8 ngay 12/06/2015

Tr,' se chfnh tea Van pitting Tong CEng ty tai 91 Lang Ha, plan Danz On, thanh ph6 Ha Nei

Von dieu le cats T6ng Cong ty la 6.780.000.000.000 VND

LTA nrc kinh doanh

Tong Ong ty kinh doanh thuong mai de mat hang sit, thdp, than cat loai

NOM nghe kinh doanh

Hog Ong chfnh tea Tang Ong ty la:

- Ban bu8n kim loci va gong kim look ban bu8n twang sit va kim loai matt; ben buen sit thep va kim too; man 6 Bang nguyen sinh; ban buim ban, thanh phim bing sit, thdp va kim loai man;

- Cho thu8 may mac, thiit bj

Cho thu8 van pitting

Dic diem hoot deng tea TOng Cling ty trong nom tai chinh c6 inh htrang din Bin do tai chinh ding

Tir ngay 01/01/2015, Ceng ty Thep Mien Nam va Cling ty Thep Tam La PM M9 - Chi nhdnh Tang CEng ty Thdp Viet Nam di dupe tech di chuyin dal thinh Deng ty TNHH 1 thank vien 100% von tint Tang gong ty Theo d6, loan be hoot ging kinh doanh gang nhu de chi titu ten Bio cio tai chinh cOa 2 CEng ty nay ducrc ban giao nguy8n frog sang 2 Cong ty TNHH Met thanh vien mei va khang bao gOm trong Beo do tali chinh riling cho nom tai chinh

ke thee ngily 31/12/2015 oda Tang Gang ty Do dd, de chi tieu tai chfnh Iran Bio do tai chinh nom nay thay dal thing kt so v6i nom trust

Chu trig doanh nghiep

ling Cong ty c6 de don vi true thuec sau:

Van phang Try se: chinh Ha Nei Quin 19 du hi, quart 1, va kinh doanh thdp Van phOng dai dien tai Thanh Ph6 H6 Ha Chi Minh Dai digit theo ay quyen dm Tang CEng ty

Thing tam Hop tic Lao deng veri mese Ha Nei Xuat khiu lao deng

ngoai

Cong ty Tu yin Thitt ke Luyen kim H6 Chi Minh Tu van thiet ke

Khach son Phuang Nam Ba Ria, VOng Tau Kinh doanh nha hangs, kMch son

Thong tin vl cac gang ty con, gang ty lien doanh, lien kit caa Tang CEng ty: Xem chi tilt tai Thuyit mirth so 4

Tong COng ty Thep Viet Nam - CTCP

66 91 Lang Ho, Quin Dana Da, thanh ph6 Ha Ntii

Bin cao tai chink Hang nAm tai chinh kit that riga)/ 31/12/2015

2 CHE Do VA CHINB SACH KE TOAN AP DWG TA1 TONG CONG TY

2.1 KY ke loan, don vi tien to sir dung trong kg toan

KSF ke toan nam cila Tang Ong ty theo nam throng Lich bit dau u ngay 01/01 va kit fink vao ngay 31/12 hang

Don vi lien to sir dung trong ghi chap ki loan la Dans Viet Nam (VND)

2.2 Chuan nitre va Chi de ke tan tip dyng

Chi de ki ran rip dyng

Tang COng ty tip dyng Che dO Ke toan doanh nghiep ban hank theo Thong ru so 200/2014/TT-RTC Inlay 22/12/2014 Gila BO Tai chink

Tuyin be vi uric twin thu Chum myc ki roan va Chi de ki roan

Tang COng ty da tip dung cac Chuan mire ke man Viet Nam va cac van ban htrang din Chuan mac do Nha nude da ban hanh Cac bao cao tai chinh &gm lap vA with bay theo dung quy dinh cua tirng divan mit, thong tu hudng din thyc hien Chain Imre vA Cite dO ke toan hien hanh dang tip dyng

2.3 Thay dai trong cac chinh sach Ice toan va thuyet minh

NS, 22/12/2014, BO Tai chinh da ban Muth Thema to so 200/2014/TT-BTC Wang din Che dO ke loan doanh ngitiep they thi Quyet dinh sO 15/2006/QD-BTC ngay 20/03/2006, va cd hien lyc cho nam tai °birth bit dau tir hoac sau ngay 01 thing 01 nam 2015

Anh &tang cna cac thay dai chink sigh ke wan theo hthing din cost Thong tu sO 200/2014/TT-BIC duqc tip dyng

phi hai t6 Tang COng ty da b6 sung thuyit minh Thong tin so shit tren Bac cao tai chinh rieng 461 vii cat chi tieu

ad str thay 461 gift Th8ng tu s6 200/2014/TT-BIC va Quyet dinh s6 15/2006/QD-BTC tai Thuytt minh s6 36

2.4 Co• sd• lap Brio do tai chink rieng

Bao cao tai chinh rieng duce trinh bay theo nguyen tic gig g6c

Bac cao tai chin!' rang cOa Tang CEng ty duqc lap tren co ser tang hop cac nghiep vu, giao dich Oat sinh va duce

ghi sal ke wan tai cac don vi thanh vier% hack tan phi thuOc va Lai Van phong Tang Ong ty

Trong BA° cao tai chinh rieng dm Tang CEng ty, cac nghiep vi giao dich not ba va sa du nOi be cd lien quan den

tai san, nguan van va tong nq phai thu, phai tra nOi b0 dA duqc Ioai trU loan b4)

Nhong ngutd sir dyng cac Bao cao tai chinh rieng nay nen doc cdc Bao cao tat chinh Hang kit hqp v6i cac Bac cao

tai chinh hop nhit ctla Tang CEng ty va dc Ong ty con ("Tap down") cho nam tai chink kit th6c ngay 31 than 12

nom 2015 de c6 40 thong tin ye tinh hinh tai chinh, kit qua boat Ong kinh doanh va cat luting luu chuyen lien to

catt cd Tip clan

2.5 COng cu tai chink

Ohl nh en ban tau

Tai san tai chinh

Ti! sin tai chinh ctia Tang CEng ty bao gam lien vi cac khoan Mang throng tien, cac khoan phai thu khach hang va

phai thu khac, cat khoan cho vay, tic khan diu ttr ngin han vi dai hen Tai Choi diem ghi nhan ban dad, tai san tai

chink duqc xac (firth theo gia mua/chi phi phat hanh tong cac chi phi phat sinh khac lien quan trvc lieu din viec

mua, phat hanh tai sin tai chinh dd

Nq phfii tra tAi chinh

Nq phai tra tai chinh caa Tang COng ty bao gam de !chain vay, cac khoan phai tra ngutri ban va phai tra Mac, chi

phi phai Ira Tai thOi diem ghi nhan Ian du, cac khoan nq phai tra tai chinh throe xac dinh theo gia phat hanh tong

cac chi phi phat sink lien quan true dip den viec phat hanh nq pith tra it chinh do

TY

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SI

Tang COng ty Thep Viet Nam - CTCP Ban do tai chfnh rieng S6 91 Lang Ha quart Dan Da, thanh phi Ha Nei nam tSi chinh kat thac ngay 31/12/2015

GM it.: sou ghi ?than ban dim

Hien tai chua c6 dc quy dinh ve &th gia Jai con cy tat chinh sau ghi Man ban dau

2.6 Cac nghiep vy bang ngoai te

ac giao dich bang ngoai te trong dm tai chfnh throe quy 661 ra clang Viet Nam theo 19 gia thn to tai ngay giao djch Ty gia giao (Holt thoc te nay dun xac dinh theo nguyen tic sau:

• Khi mua bin ngoai tb: le ty gia duqc quy dinh trong hop dang mua, ban ngopi to gifts Tang Cong ty va ngan

hang thuong mai;

• Khi ghi nhan nq phiti tra la: ry gia ban mkt ngan hang thucmg mai not Tang CEng ty do kien giao dich tai thbi diem giao djch phat sinh;

Khi mua sem tai sin hdc thanh loan ngay bang ngoai te: la gia mua cda ngan hang Muting mai not Tong ang ty thyt hien thanh Man

Ty gia giao dich thoe te 'chi danh gia lai do khoin muc lien te c6 got ngoai te tai Mai diem lap Bap cao tai chinh rieng duqc xac dinh theo nguyen

• D61 yea khoan myc phan loci la di sin: Ay dung t9 gia inn ngoai te caa nem hang thuong mai not Tang CEng

ty throng xuyen c6 giao djch;

D6i v6i din gal ngoai q: ap dung ty gia mua caa chin ngan hang not Tang Ceng ty ma tai khoan ngoai te;

081 vol khoan num phan logi la nq phai tra: ap dung ty gia ban ngoai te cart ngan hang thuong mai not Tang ":"N C8ng ty thuimg xuyen c6 giao djch

.311 Tit ca khoan chfnh lick ty gia thyc ti phat sinh trong nam va chenh lech do danh gia lai s6 cac khoan inn nen te c6 goc ngoai t¢ cuoi nam duqc hach toes via kit qua hog Clang kinh doanh ctla narn tai chfnh

2.7 Tien WI cic khorin twang throng tien

Tien bao gOm tiOn mat tai guy, tien gal ngfin hang kh6ng kt han

Cac khan Mang throng nen la cac khan dau Cu ngin ban c6 thbi gian thu Si khans qua 03 thing kd ter ugly dau

tu, to Unit thanh khoin cao, c6 kha nang chuyin dai a clang thanh dc lung din xac dinh va khemg c6 nhieu rai ro

trong chuyin d6i thanh lien

2.8 ac khoin diu tu tai chinh

Cdc kholin elk to tam gid din ngay dao kin bao g6m: Cac khoan lien gui ngan hang c6 kq han dupe nim gitr den

ngay deo hart veri inn dfch thu Iai hang ky

Cdc khohn dini to vita cdc cent ty con, tong 0, lien doonh, lien kit ducc ghi nhan ban dau tren se 14 loan the° gia

gat Sau ghi nhan ban dau, gia trj cUa can khoan dau tu nay Citron xac dinh theo gia sr& trir di do phOng giam gia

khoan diu tu

Cdc khoan ddit to gdp win vao cdc don vl khdc bao g6m: cac khoin dau tu vao Ong cy van tea don vi khac Ithemg

c6 quyin kiem soar, Clang kiem soat hoec co anh hutmg ding ka d61 vai ben dine diu ttr GiA trj ghi so ban diu ctia

eat khoan diu to nay throe xac dinh theo gia g6c Sau ghi nhan ban ctau, gia trj c0a eitc khoan (Mu to nay throe xac

dinh theo gia g6e at di dui phbng slam gia khoin din tu

CO ttrc nhan bang ca phieu chi thus hien ghi nhan s6 lacing c6 phitu dutfc nh4n, khOng ghi nhan tang gia tri khoan

dau to va doanh thu boat tang tai chfnh

Tang CEng ty Thep Viet Nam - CTCP Edo cio tai chinh rieng

SO 91 Lang Ha clan Deng Da, chinh phi Ha Nei nam iii chinh kit than ngay 31/12/2015

Du phbng giam gia cac khan deu to duct lip van thbi diem cuoi nam cu the nhu sau:

Dii vii the khan: dint tic vbo cling ty con, tong ty lien doanh, lien kit can dr vac Ban do Si chinh hotic Sao

do Si chinh hop nhat (niu don vj nhin tau to la COng ty m0 dm cling ty con, tong ty lien doanh, lien kit tai thbi dian trich lip dur phbng Dtr phbng giam gia deu to duct lap khi don vi nhin den to ;that sinh 15, ngooi truing hop khoin 18 de da nem trong ke bath khi guy& dinh deu hr

Di( vii khoin diu us nom gill Mu did (kiting phdn la chin khan kink doanh) vet khong co onh haft ding ki dot vat bin davit au he: neu khoin deu tu vio co phieu nidm yet holic gia tri hop ly oda khoin deu to duce xac dinh tin cey tht viec 14 du phbng dva tren gid tri thi truing ctla co phieu; niu khoan din tu khong xac djnh duct gitt tri hop ly tai thbi diem bao do thi viec l$p dg phbng can a vio bao cao Si chinh tai then diem tacit lip du phbng caa ben duct daunt

Dot vii cde khan diu to nom girt din ngoy tido km: can al khi nang thu hei di 10p dv phbng phai thu 1h6 &Si theo quy djnh cua phap Init

2.9 Cdc khan phii thu

Cac khoan phii thu duct then dtii chi nit thee ky han phai thu, d6i won phai thu, loci nguyen to phai thu, va cac yau t6 khac theo nhu cAu quail ly cua TOng COng ty

Dv phbng nq phi' thu khi dbi &roc trick leo cho cac khoin: nq phai thu qua han thanh town ghi trong hpia ding kinh ti, cac khi tree vay nq, cam kit hop ding hoic cam kit nq va nq phai thu chua den lion thanh tan nhung khi

co !chi ming thu hal Trong 46, viec With lop do phbng nq phai thu qua han thanh tan duct can a vio thii gian in

no g6c theo hop ding mua ban ban dna, kh8ng tinh den viec gia ban no gift cac ben va nq phai thu chua den him thanh tan nhung khach no da lam vio thth yang phi sin hoic dang lam thu tut giai the, mit tick, b6

2.10 Fling tin kho

Hang tin kho duqc ghi than ban din theo gia gOc bao gim: chi phi mua, chi phi chi bien vi do chi phi lien quan tire tiep Mac phat sinh de c6 duct hang ton kho o dia diem vi trong that tai theft diem ghi nhan ban din Sau ghi nhin ban dAu, tai th&i diem l$p Rao cao MI chinh niu gia tri thuen c6 the thvc hien duct cult hang ton kho thep hen gia gic thi hang ton kho &roc ghi nhin theo gilt tri thuin to the thvc hien ductc

Gia tri hing ton kho dune xie dinh theo phuong pap dich dash d6i vii etc loaf hang h6a mua vio di ban theo 16

va phuong phdp binh quail gia quyen 461 vii nhang loai hang ton kho khac

Hing ton kho dune both loan theo phuong phap ke khai dun:mg xuyen

Phuong phap xac dinh gia tri sin phAm der dang: chi phi sin xuat kinh doanh do dang duqc tap hop thee chi phi phat sink thus to cho lung do an

Do phbng giam gia hang ten kho duqc lep vie thbi cam cu6i nam la so chinh tech gifia gia gOc caa hang ton kho Ion han gia tri than c6 the thvc hien duct

2.11 since dinh

Tai sin co djnh hau hint; tai sin co djnh v8 hinh (two ghi nan ban deu thee gia g6c Trong qua trinh su dung, Si

sin c6 djnh heti hinh, tai sin c6 dinh v6 hinh duct ghi nhin theo nguyen gift, hao min kw - ki vi gia tri con loi Kheu hao duct with theo phuong phap cluing thing

Tong Cant ty Thep Viet Nam - CTCP Bio coo tii chfnh rieng

sifs 91 Lang Ha, titian Deng Da, thinh nhe Ha NOi nam tai chink ket (hue ngay 31/12/2015

Khdu hao tii sin co djnh digit trich theo phucmg phap dating thing vdi thbi gian khdu hao duct Ink tinh nhu sau:

2.12 Chi phi tri trudt

Cac chi phi di phat sinh lien quan den kit qua hoot Chang sin xuat kinh doanh trio nhieu ky ke Man duct hoch min

vao chi phi tri truck de phan be, din vao kit qui hoot deng kink doanh trong cac ky ki town sau

Viet tinh vi phan b6 chi phf tri hut dat han vie chi phi sin xuat kinh doanh ring ky ke town &roc can co' vie tinh

chit, inhc dt) ting loci chi phi di Itra chon phtrcrng phap va tieu thirc phan b6 hop 19 Chi phi tri meg daoc phan bb

din vio chi phi sin xuat kinh doanh theo phuong phap dubng thing

Gia tri loi the vj tri dia ly cha cac 16 tat duo° xac djnh theo Bien ban xac djnh gia tri doanh nghiep va &roc BO

C6ng throng phe duyet Mao Quyet djnh se 3468/QD-BTC ngiy 29 thong 06 nam 2010 Tang Cling ty chum thvc

hien phan b6 gia trj loi the vj tri dia ly khi cã phin hot de tit] trb din gen thug dot phat sinh theo Nghj djnh s6

189/2013/ND-CP ngay 20 thing 11 nam 2013 (xem Thuyet minh s6 13)

Gift tri throng lieu dtrqc xic djnh thco Bien bin xic djnh girl tri doanh nghifp vi dtroc BO Cling throng phe duyet

theo Quyet djnh 3468/QD-BTC ngay 29 thing 06 nam 2010 Gia trj throng hien duo° phan 1,6 vao chi phi sin xuAt

kink doanh trong thtsi gian 10 Mm ke lir khi sling Ong ty chink Mire hoot ding clued hinh Mire Cling ty C6 phin

can a thee quy djnh tai Thong nr 138/2012/TT-BIC

2.13 Cie khoin nq pbii tri

Cac khoin nq phai tri duqc theo dot thee ky Iran Ethel tra, dai tuong

khac theo nhu au quin ly cha T6ng Cling ty

2.14 Chi phi di vay

A

phai ea, looi nguyen to phai tri vi cac y4u to • fA

Hrl t

Chi phf di vay throe ghi nhan vao chi phi sin xuat, kinh doanh hong ky khi phat sinh, fir chi phi di vay lien quan

tnrc hip den viec diu to xay dung hoec sin xuAt tai sin cle dang duorc tinh vao gia trj cha tai sin de (dtrqc von hoa)

khi c6 di cac dieu kien quy djnh trong Chudn muc ke loan Viet Nam só 16 "CM phf di vay" Ngoai ra, d6i vdi

khan vay rieng phut vu viec xay dung tai sin co djnh, bit dOng sin din ttr, Iii vay dirge von Ma ke ca khi thtri

gian xay chmg duel 12 thing

2.15 Chi phi phai tri

Cac khoin phai ira cho hang Ma dich vu di nhan duct th ngutsi ban hoac dil dirge cung tip the ngutsi mua trong

ky boo coo nhung thut to chua chi tri vi cac khoin phai tri khac nhu chi phi 151 tien vay phai kit duvc ghi nhan vie

chi phf sin xudt, kink doanh oda ky bio coo

Vie° ghi nhan cac khoin chi phi phai iri vao chi phi sin xuAt, kinh doanh hong it duo° thoc hien theo nguyen tic

phi hop &ea doanh thu vi chi phi phat sink trong rant Cac khoin chi phi phiti tri sE dirge quyit man v6i se chi phi

ditto to phat sink Se chenh Tech gbh s6 rich truck va chi phf that to dtroc Man nhip

1

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Ting CEng ty Thep Viet Nam - CTCP Bin tali tat chinh rieng

SO 91 Lang Ho, quen Ding Da, thinh ph6 Hi Noi nam tai chinh kit thic ngay 31/12/2015 2.16 Doanh thu chu•a thuc hien

Doanh thu chua thou hien la s6 tien cue khach hang da tri tutu cho mat hoec nhieu kje ki toan v6 cho thug la' stn

Doanh thu chtra thuc hien duqc kit chuyin vilo Doanh thu ban hang va cung cap dich vp thee se tien duqc xac djnh

pit hop vdel tirng key ke togn

2.17 Von dui sey him V6n din Cu cim chi) sb hau dtrqc ghi nhen theo so von that g6p caa chu sb hau

Chenh itch danh gift ltiti tai sin phan inh gia trj tang lea hoec gitun di ala tai sin theo kit qua dinh gia loi khi that hien tack CEng ty Thep Mien Nam va ang ty Thep Tim La Phu Mp - truc thutic Tong c8ng ty de chuyen 661 thanh CEng ty TNHH 1 thinh vien 100% von cna Ting Gong ty

Lqi nhuen sau thui chua phan phii phan anh ket qua kinh doanh (1Si, 16) sau time thu nhap doanh nghiep va tlnh

hlnh phan chia Iqi nhuen hoec xfr 1518 call Ting CEng ty Trubng hqp tra ci tett, IM nhuen cho chii s6 Mitt qua mac

se Ipi nhuen sau thui chua phan phoi duce ghi nhen nhu trutmg hop giim yin g6p Lqi nhuen sau thui chug phin plied c6 the duqc chia cho cat rdia din to dun nen ty IC gap yin sau khi ducfc Doi hot co &mg phe duyet va sau khi

da trich lap cat qup theo Mitt It Ting Ging ty va cat quy dinh caa phap lug Viet Nam

2.18 Dunk thu

Doanh thu ban hang

Doanh thu ban hang dime ghi nhen khi ding Mild th6a man c.ic dieu kien sau:

Phin 16n raj ro vi loi ich gin lien ved quyin set ham sin phim boat hang boa dS duqc chuyen giao cho ngtrbi mua;

Ting Cling ty khong con nem gift quyen quail ly hang h6a nhu ngtrtn set hem hang h6a hoec quyen kiim scat hang h6a;

Doanh thu duqc xac (lath tuong dii chic chin;

Ting Clang ty dS thu dtrqc boat se thu duqc Igi fah kinh to tit giao dich ban hang;

Xic djnh duqc chi phi lien quan din giao djch ban hang

Doanh thu cung cdp dick vu

Doanh thu cung cop dich vp duqc ghi Men khi ding thtri thea man cic dieu kien sau:

- Doanh thu &roc xac djnh tuong 461 chic chin;

- C6 kha 'tang thu dtrqc Iqi ich kinh ti n1r giao dich cung cap djch vg do;

- Xac dinh dtrqc phin ang viec di boa thanh vao ngiy lap Bing can dii ke tan;

Xac dinh duct chi phi phat sinh cho giao djch vi chi phi a hoan thanh giao dich cung cap dick vu 66

Phan con vitt cung cap dich vn di !loan thinh duct xac djnh theo phuong pluip &th gia cling viec hoan thanh

Dearth thu haat elOng tai chink

Doanh thu phat sinh tft den lat, c6 tun, Iqi nhuen duqc chia vi cac khoan doanh thu hoot dens tai child) khac duqc ghi nhen khi thea man Sang thtri hai (2) dieu kien sau:

- C6 khi sing thu &rot loi ich kinh to air giao dich 66;

- Doanh thu duqc xac (firth tuong di chic chin

C6 tnc, kr' nhuen duqc chia duqc ghi nhen khi Tang Cling ty dugc quyen nhen co nit hoec duqc quyOn nhen Iqi

I

I

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Tong Cong ty Thep Viet Nam - Cite

SS 91 Lang Ha, quell Dana Da, thitnh ph6 Hit NIS 2.19 Gia von hang ban

GU von hang ban trong tiara dtroc ghi nhen pha hop v6i doanh thu phat sink trong nim vA elm bio man thu nguyen tic then acing Cac trtrtmg hop hao but vet to hang h6a wqt dinh mac, chi phi wot dinh mac blnh thmtmg, hang tan kho bi mit mat sau khi d5 vit di Olin track nhiem ctia tap the, ca nhan c6 lien quan, throe ghi nhen day du, kip thiri vao gia von hang ban trong dm

Bao do tai chink ruing n5m tai chink kit thOc ngAy 31/12/2015

2.20 Chi phi tai chinh

Cac khoan chi phf dirge ghi nhan vAo chi phf tai chinh gam:

Chi phi twee cac kholm 16 lien quan den cac hoat dOng dAu to tai chinh;

- Chi phi di vay van;

Cac khoan 16 do thanh 19, chuyin nhtrong chung khoan ngin han, chi phi giao djch ban thing khoan;

Dtr phbng giam gia chimg khoan kinh doanh, dv pitting tan that dku tu• vao don vi khAc, khoan 18 phat Binh kin bin ngoni te, 16 t9 gia h61 dodi

Cac khoan tren duct ghi nhen theo tang so phat sink trong ;thong bil nir vdi doanh thu hog dung tai chinh

2.21 Thug thu nh$p doanh nghifp

Chi phf thug TNDN hien hAnh duct xllc dinh tren co se( thu nhep chit' date trong nam vA thua suit thug TNDN trong

dm hien hAnh

2.22 Cie ben lien quan

Cac ben duce coi la lien quan mitt ben do c6 khA nang kiem soat holic co Anh huffing dang kg e61 v6i ben Ida trong viec ra quyet dinh ve cac chfnh sack tai chfnh vA hoat dOng Cie ben lien quan caa Tang Cling ty bao gam:

Cac doanh nghiep two tiep hay gian tiep qua mut hoec nhieu trung gian, co quyen kiem soat Tang Cong ty hoec chit) sv kiem soat caa Tang Cong ty, hde cling chung sv kiem soat veil tang COng ty, bao eon ca cling ty me, cong ty con vA tong ty lien kit

Cic ca nhan twc dip hoac gian ti6p nem quyen bitu quyit caa Tong COng ty ma co Anh hadrng ding ki 461 vOl Tong ang ty, nhang nhan str quan 19 chi chat caa Tang COng ty, nhirng thanh vien met thiet trong gia dinh caa

Cac doanh nghiep do cac ca nhan neu Iran nazi bye tiep hoec gian tutu phAn quan trong quiet' bieu quy& Wee

Trong viec xem xet tang mai quan he Oa cac ben lien quan de phut vq cho viec lap va trinh bay BAD cio tai chfnh *C rieng, Tang COng ty cho 9 tot ban chat dm mai quan he ban lit hlnh Mire phap 19 caa dc quan he de

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