BCTC Hop nhat Quy IV 2015

BCTC Hop nhat Quy IV 2015 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực ki...

TONG CONG TY THEP VIET NAM - CTCP

BAO CAO TAI CHIN H

HOP NHAT QUY IV NAM 2015

TONG CONG TY THEP VIET NAM - CTCP

BAO CAO TAI MINH HOP MAT

Cho nim lai chintz IA MSc ugly 31/12/2015

Ha N0i, thing 01 narn 2015

TONG CONG TY THEE' VItT NAM - CTCP BAO CAO TAX CHIN!! HOP NI1AT

MIJC LQC

NO1 DUNG

BANG CAN DOI ICE TOAN HOP NHAT

BAO CAO !CET QUA HOAT DQNG KINH DOANH HQP NHAT

SAO CAO LU'UCHUYEN TIEN T$ HQP NHAT

TONG LONG TY THEP VIET NAM - CTCP BAO CAO TAI CIIINII HOP NIIAT s6 91 Lang Ha, mien DOng Da, tharth ph6 HANOI Cho niim tai chink kit fink ngay 31/12/2015

BANG CAN DOI

Tegi ngiry 31 duing

mink 31/12/2015 01/01/2015

A - TAI SAN NGAN HAN 100 4.961.597.559.002 8.837.316.553.691

I Tiin vil cat Ithoin Wong dining tiin 110 4 1.533.370.154.975 1.366.670.300.379

2 Cac khoan twang throng tiin 112 889.314.117.811 229.452.886.813

II Diu tv tai chinh agar) ban 120 9 81.734.595.022 277.343.830.350

2 Dkr pheng galm gia ch&ng khoan kinh doanh 122 (49.219.828.552)

3 Dau to nam 810 din ngay deo han 123 81.734.595.022 29.847.081.750 III Cac khoan phai thu ng3n ban 130 1.626.524.915.166 2.713.352.742.980

I Phai thu ngan hen cfia khach hang 131 1.425.784.085.281 2.666.335.888.261

2 Ira truck cho ngutri ban nen hen 132 90.365.229.724 189.104.565.302

3 Phai thu vi cho vay ngin him 135 24.000.000.000

4 Phil thu ngin hen khdc 136 10 210.669.936.705 291.989.870.784

5 Dv pheng phai thu ngin hen kh6 d61 137 (124.294.336.544) (446.615.606.434)

IV Hang ton kho 140 11 1.476.518.883.094 4.167.069.839.774

I Hang ten kho 141 1.535.935.841.590 4.236.342.548.294

2 Dv phOng giam gift hang ton kilo 149 (59.416.958.496) (69.272.708.520)

V TM sin nein han khic 150 243.449.010.745 312.879.840.208

1 Chi phi tra trulm ngin hen 151 5 26.856.972.858 36.516.081.516

2 Thud GTGT duct° kh&u trir 152 198.480.946.098 259.530.798.251

3 Thu& va cac khoan khfic phai thu Nha nu& 153 6 18.070.879.410 16.832.960.441

TONG CONG TY THEP VIET NAM - CTCP BAO cAo TA1 CHIN!! HQP NHAT

Se 91 Ling Ha, %Ian Deng Da thanh ph6 Ha Ni e Cho nem tai chinh ket than ngiy 31/12/2015

BANG CAN DOI KE TOAN

Toi ngay 31 timing

I Cie khoan phai thu dai han 210 5.456.445.196 16.820.655.317

1 Phai thu dai han khk 216 5.456.445.196 16.820.655.317

II Tai sin al dinb 220 12 3.893.872.616.934 6.390305.212.219

- Nguyen gia 222 7.327.854.960.353 11.792.243.761.416

- GM trj hao mon 1u9 ki 223 (4.369.797.830.005) (6.378.966.222.131)

2 Tai san co dinh thue tai chink 224 7 32.765.163.704 35.481.891.920

- Gid tri boo mem 1E07 ke 226 (7.985.759.667) (5.269.031.451)

2 Tai san et dinh v8 hlnh 227 13 903.050.322.882 941.745.781.014

- Nguyen gib 228 914.203.712.56! 1.017.381.799.484

- GM tri hao mon tup ke 229 (11.153.389.679) (75.636.018.470)

III Bit Ong sin du tu 230 8 110.339.034.454 116.396.883.278

III Tai san do' dang dai ban 240 20.032.377.365 4.464.480.773.018

2 Chi phi xay dung ca bin der dang 242 14 20.032.377.365 4.464.480.773.018

IV Diu ttr tai chinh did Ilan 250 9 4.336.512.486.346 3.620.049.813.166

I Dint to vio tong ty con 251 28.019.682.908 91.822.260.002

1 Diu to vio cong ty lien doanh, lien kit 252 4.298.975.417.912 1464.674.113.587

2 Diu to gip vett vao don vikhic 253 59.858.434.258 47.608.344.178

4 Dv phang d:iu to tai chinh dii Kan 254 (55.341.048.732) (32.881.111.509)

3 Diu to nem gi& den ngiy dap han 255 5.000.000.000 48.826.206.908

V Val sin dii han khie 260 339.804.125.927 664.128.181.817

1 Chi phi tra truer dai han 261 5 337.351.827.946 660.251711.467

5 Len the thuang mai 269 2.452.297.981 3.730.946.972 TONG CQNG TAI SAN 270 13.667 614.645.224 24.109.698.072.506

TONG CONG TY ,fi g

THEP WET NAM CTCP

Q pa 10004

*■•

S6 91 Lang Ha, quan Dime, Da thtuth ph6 Hi Nal Cho Ham tai chinh ket that ngay 31/12/2015

BANG CAN DOI Kg TOAN HciP NHAT (Tiep theo)

ngay 31 thong 12 main 2015

3 Thu& si cac Brain plidi nap Nisi nude 313 15 44.338.575.812 136.566.183.424

8 Vay va nq thus tai chinh ngin han 320 18 4.427.607.190.490 7.956.810.574.892

2 Vay ri nq thus tai chinh dai han 333 18 16.975.832.662 3.924.514.293.992

4 Qup khic thuac van chit sir hen 420 19 3.496.464.358 1.170.349.971

5 Lqi nhuan sau thul chtra phin phea 421 19 (682.407.300.054) (821.196.373.289)

6 Lai ich cep Sang Shang kiirn soft 429 445.862.630.357 1.097.629.426.383

Ha Nat ngay 04 Mang 02 Wm 2016

TONG CONG TY THEP VI 6T NAM - CTCP Bite tin tai child) 1101) uh Ct S6 91 Lang Hs Quan Deng Da Thenh pa Ha Nei cho kij ke tOin tv ngiy 01/10.12015 din ngiy 31112/2015

BAO CAO !CET QUA KINH DOANII HcIP NHAT

ki rod:: tie ngdy 01/10/2015 din ngii y 31/12/2015

MI

sb

Quy IV

01 1 Dank thu bin king

vi tang cap dicta vy

4.094.838.890.207 6.658.496.576.139

02 2 Cie khoin giarn trir doanh thu 94.990.675.339 40.657.095.289

10 3 Doanh thu thuAn vt ban hiug

vi cuog cap dich vy

3.999.848.211.868 6.617.839.480.850

11 4 Gii vin hing bin 3.770.220.100.133 6.226.274.196.977

20 5 Lqi ohne° Op vi bin king

vi cuog cep dick vy

229.628.111.735 391.565.283.873

21 6 Doanh thu hogt Ong rai chinh 63.103.115.199 55.892.372.196

22 7 Chi phi tii chinh 102.730.450.963 284.550.975.811

23 - Thong 4113: Chi phi 161 vay 89.677.780.319

24 8 Phan Ili (18) trong tong ty lien kilt lien do (91.711.051.886) 3.148.306.407

25 9 Chi phi bin hang 54.397.748.870 94.382.738.855

26 10 Chi phi quail ly doanh nghiep 147.559.991.977 249.143.675.750

30 11 L91 nhuen than tar host ding kinh du (103.668.016.762) (177.471.427.940)

3! 12 Thu nhep kink 21.195.379.199 (1.742.120.130)

32 13 Chi phi khfic (20.184.710.262) 31.413.795.093

40 14 Lqi nhuin hat 41.380.089.461 (33.155.915.223)

50 15 ling Iqi titian Ice thin tran thug (62.287.927.301) (210.627.343.163)

51 16 Chi phi thug TNDN hien hinh 30368.825.231 12.147.707.488

60 17.11.41 nhan sau that TNDN (92.656.752.532) (224.159.955.809)

61 19 Lqi nhuen sou thus citn c6 d6ng (5.077.747.874) (68.106.484.100)

Odin sel

20 L91 titian sau tha can a &mg

62

Lug ke ta• diiu nam den mei guy nay

18.146.938.758.237 25.362.306.380.833

238.807.282.805 121.823.699.790 17.908.131.475.432 25.240.482.681.043

16.701.309.595.280 1.206.821.880.152

23.908.690.351.997 1.331.792329.046

227.303.518.059 353.536.464.705

332.071.038.303

(124.331.221.244) 305.278.701.898 444.629.385.752

132.643.779.232 770.534.227.518

409.582.515.145

155.251.597.747 304.453.077.565 632.040.513.887 206.349.624.612 (87.340.112.945) 83.861.177.835

13,567.733.830

83.236.581.549 42.696.898.231 70.293.441 005 40.539.683.318

276.643.068.617 (46.800.429.627)

119.686.485.651 143.523.378

30.482.751.179 1.651.897.151

156.813.059.588 (78.935.077.957)

38.690.813.161 118.122.246.427

174

(42.021.996.373) (36.913.081.584)

(54)

ng 02 pram 2016 dem

(38.476.316.257) (3.063.883.815.368) 1.900.100.662.568 208.006.003.610 141.903.016.899 (852.350.448348)

(259.208.745.982) 37.032.732.760 (72.411.468.712) 81.843.226.189 (237.335.425.000) 55337.281.771 191.648.741.521 (203.093.657.453)

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17.182.785.972.335 (18396.059.049.287) (1.656.274.062) (22.811.199.110) (1.437.740350.124) 168.997.242.215 1.366.6 9

.37051%9 CONG TY THEP VItT NAM CTCP

23.946.362.769.285 (24.348.158.949.943) (2.721.021.678) (404.517.202.336) 88.992.022.802 1.277.608.395.309 69.882 8 1.366.670.3 '.379

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So 91 Lang Ho, quirt Ding Da, think phO Ha Nen Cho Mtn tai chinh ket th6c nay 31/12/2015

BAO CAO LCU CHUYEN TIENTE HOP NHAT

(Theo phoong phip glen tidp)

Cho nelm gal chinh Ids fink ngeiy 31/12/2015

1VIAU SO B 03-DN/11IN Don vi tinh: VND

Mi

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thug thu nhap doanh nghiep phai nem)

- Tang, giam chi phi tra trubc

- Tien Di vay da tra

- Thud thu nhep doanh nghiep di n6p

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Ltru chuyin tien thuin to hoot ding kinh doanh

11 Lai CHUYEN TI EN Ti: HO3T BONG DAU nr

1 Tien chi de mua sem, xay dong TSCD va cac TSDH khac 21

2 Tien thu tar thank 1y, nhuong ban TSCD vi cac TSDH khic 22

3 Tien chi cho vay, mua cac cong ca nq call don vi khic 23

4 Tien thu hal cho vay, ban Jai can &Ong co no Oa don vi khan 24

5 Tien chi deo to g6p von vao don vi khan 25

6 Tien thu hOi dau to yip von vao don vi khac 26

7 Tien thu la' cho vay, co tat va loi nhuan dime cilia 27

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Ha N6i, ngay 04 thong 02 nom 2016

Ky nay KY so Binh

(46.800.429.627) 387.477.596.990 602.775.898.601 (38.206.337.789) 102.238,377.942 2.699.954.858 32.937.202.794

(253.315.825.988) 655.382.089.602 1.093.217.313.324

(486.747.911.765) (520.895.175.953) 1.278.914.822.815 29.967.326.529 (658.968.617.447) (37.055.507.824) 30292.908.103 (32.122.275.191) 696.602.882.591

S6 91 Lang Ho, quart Dang Da, thanh ph6 Ha NOi Cho nam tai chinh kat th6c ngiy 31/12/2015

Ccic Tineyit ,ninh nay M ba phan hap thank va cdn chive doe thing theri vol Brio trio Me china ken; rhea

1 DAC DIEM 1104T HONG COA DOANH NCH l$P

1.1 Mob that sir huts you

Tang Ong ty Thep Viet Nam - CTCP la Cling ty co phan duvc thanh lap theo Quyet djnh s6 TTg ngay 18/04/2011 ctia Thu Twang Chinh Phu vi viec ph6 duyGt phuong an co phan hem Cons ty me -Tong ang ty The? Viet Nam Tang Gong ty Thep ViGt Nam - CTCP chinh that hoot dOng theo mo blab

552/QD-ang ty c6 phan ke tfr ngtly 01/10/2011

Tang ang ty boat diang theo Giay chimg nhan dang 1.I doanh nghiGp Gang ty co odd s6 0100100047 ngay 29/09/2011 do Ruling Hang k9 kinh doanh thuQe Sa Ke hooch va Dau hr Thanh ph6 Ha biGi cap Try so chinh cua Tsang Ong ty dot tai so 91 Lang Ha, quan Dang Da, thanh ph6 Ha Ni.O

Van diau 1e mkt Tang COng ty IA 6.780.000.000.000 clang

Tang Ong ty c6 cac don vi trvc thuGc sau:

Ten don vi

Van phang Try so chinh

Van pheng Doi din

Thing tam hyp tic lao dOng vei

ntrdm ngoiti

COng ty lit van Thiel ke Lugn kim

/Clinch son Phu-ong Nam

Tang Cang ty cd cfic Ong ty con duvc hyp nhat bio So tai chinh tai thbi diem 31/12/2015 bao gam:

Cat cong ty con tent to (gm tiep tot thin dilm 31/1 22015:

Ten Ong ty con

Noi clang ky hoot ging kinh

doanh

Ty 10 phan sfr Min (94)

Ty 1G quyen bleu nuyet(%)

!loot dtIng chinh

Hi Chi Minh

Ba Rja, Vang Tau

Ttr van Mitt ke Kinh donnh khach son, du I ich

aing ty Co phan Kim khi Ha NOi

ang ty Ca phan Kim khi Mien

Trung

tang ty Co phin Kim khi TP H6

Chi Minh

Cong ty CA pl.& Thep NMI Be

COng ty Co phim Thep Thu Day

ang ty CO phin Thep Bien Him

Cfing ty Co phan San xuat San

phan ma gong nghiGp Vingal

Cong ty Co phAn Thep Tam Mien

Nam

COng ty CO phin Giao nhan Kho

Van Ngoai Tbutmg TP HA Chi

Minh Vinatrans

Cans ty CO phan T8n ma

VNStcel Thang Long

tong ty CO phan Thep Ott Ung

lvc ViGt Nam

89,37% 89,37% Kirsh doanh they 82,95% 82,95% Kinh doanh Map 55,67% 55,67h Kinh doanh thep 86,05% 86,05% San xuat va kinh

doanh glop 65,00% 65,00% San xuat va kinh

doanh they 65,00% 65,00% San xuat lea kinh

doanh they 51,00% 51,00% Ma ding nghiGp 64,60% 64,60% San xuat va kink

doanh thep 95,37% 95,37% Giao nhan van

chuy'en 89,01% 89,01% San xuat va kinh

doanh thep 76,53% 51,00% San xuat va kink

Ho Chi Minh

Hi NOi Being Nai

TONG CONG TY THEP weer NAM - crcp BA0 cAo TAI clam ItcfP NHAT

SS 91 Lang Ha gnarl Deng Da, thinh ph6 Hi Noi Cho Mim tai chinh ket thac ngaly 31:12/2015

flit nut& mink nay la phdn hop thank va can dude doc (long thdi vdi Boo coo tai chink keen ihco

doanh thep

Cdc tang ty con She tie gide tio toi shell dint 31/12/2015 ban dun:

Ty le

Ging ty TNHH Vert tai 6 to Viet Nam 88,23% 92,51% Dich vg van tai da

con ang ty CP Giao nhin

kho van Ngoai thtrong

TPHCM)

T6ng Cong ty c6 vie cong ty lien ket, co set kinh doanh dug kiem soat &roc ke tom theo phtrang phap yen chit so Mu tai thbi diem 31/12/2015: chi tat xem Thuyat Minh sA 9

1.2 Nganh nghe kinh doanh vi hoat Ong chink

Theo Gay chimg nhAn dung Icy doanh nghiep Ging ty c6 phAn s6 0100100047 ngity 29/09/2011 do hong ding ky kinh doanh the Set Ke hooch va Dau to Thanh ph6 HA NOi cap, nganh, nghe kinh doanh cia TOng Cong ty la:

Sin xuat sat, th4p, gang Chi tiet: Sin xuat they vi cac kim teal Mae vi ctic sin phAm 'hap sau can; sin xuat sin ph-am chju lira;

Dieu birth tua du lich: La Muth nOi dja, lir hanh queic te;

Hoat dOng )(Ay dung chuyen dung khac;

Tii the ph& lieu; khai that quail sat;

Khai khoing khac chtrafitrqc phAn vie diu: Khai chic than met va dr; nguyen lieu trq dung dung cho Ong nghiep sin xuat thep;

Bin buOn chuyen doanh khic diva duqc phpn vao din: Ban buOn MA lieu kim loci: cao su, :can&

dau, mer, ga vi dc loci vat to phy timg, thiet bi phut vy cho sin xuat they, xiy dung giao thong,

cc kill va cic nganh cong nghiep khac;

Kinh doanh bat Ong sin, quyin sir dung det thuOc chi s6 heu, chit sir dung hoac di thug;

Kho iii va Iw girt hang Ma: Kink doanh khai thic cing va djch vy giao nhen kho bai, nha mem (khong bao dun kinh doanh bat dOng sari);

Djch vu h6 trq lien quan den quan~a bi va to chat tua du lich;

Dich vy luu tni ngan ngly Chi tiet: KWh son, biet thy' du lich (resort); Phong hoac can hi) khach sari; Nha khach (khans bao gam kinh doanh,quin bar, phOng hit karaokc, vil trubng);

▪ Sin xuat vet lieu xAy dung ta dit set; sin xuat xi Wing, vol va thoch cao;

Sin xuat Ma chat ca bin: Sin xuat, kinh doanh khi (my, niter, aragon (Ice ca dang long):

Dal 19 du lich;

TONG LONG TY THEP VIET NAM - CTCP BAO CAO TAI CIIINI1 1101' NI1AT

S6 91 Lang Ha, quan Deng Da, theta 016 Ha Nei Cho nam tai chinh ket fink nay 3 I/12/2015

Cdc Thigh minh nay lit b(5 pk4n hop themh viz can duce doe dons thin wit lido aka all chinh kCm then

Cung (mg va quan ly nguen lao Ong Chi tidy Xuat khau lao dOng;

- Hog dens hO try djch vy tai chinh chin dupe phan vie dau: Hop dOng to van diu to (kitting bao gem to van phap luat, lai chinh, ke loan, kiem toan, thud` va chin% khoan);

Hog dOng cua clic ca Mr the limo;

- Xly dung nha cic loai; phi da;lap dit he thong cap, thoat nuerc, lastrild va dieu hba khong khi; San xuat be tong vi clic sin pham lir xi ming va thach cao; Sin xuat cac cau kien kim loai;

Ban buttn nhien lieu ran, long, khi va cie sin pham lien quan: than da, than chi, than Mc, go nhien lieu, naphtha; diu mb, dau the, diesel nhien lieu, /rang dau nhlen lieu, dau din non& dau Ma; khi

dau mb, khi butan vi proban di hba king; dau ma nhbn, xang dau di tinh chi;

- Hoot dOng cum cac can lac be the thao; hop deng the thao khac;

Doi lk; Dish vu logistic;

Xfiy dyng cOng trinh &Ong sat, throng be; Ay dyng ding trinh ding ich; hoan thien Ong trinh /thy dyng;

Ren, dap, ep via can kim loaf; luyen bet kim loai; Ban bu8n vat lieu, thiet bj lap dat khac trong lay dtmg;

- San xuat may luyen kim;

Bin Mon kim loai va cluing kim loai: ban buOn (pang sit ye kim log' ?Mu; ban bu8n sat 'hap va

kim Ioai mau bclang nguyen sinh; ban buOn bin, thinh pham bang sat, thep va kim loai mitu; Thiel ke, to van thiet ke cic cOng trinh sin xuat thep, cac tong trinh ding nghiep va din dyng;

- Kinh doanh cac nguyen nhien lieu, nhieu lieu can thep, pit lieu kim log;

Xuat Ichau tic mit hang COng ty kinh doanh

2 CO SO LAP BAO CAO TAI CIIINII 'KIP NIIAT VA Kt Kt TORN

2.1 K.S k4 toan

NMI tali chinh ctla Tang tang ty bet dau ttr ngay 01 thing 01 vi kat tithe vac, ngly 31 thing 12 nam throng Ijch

Bao cao tai chinh hop nhet Chrqc lap cho kk ki toin to ngity 01 thing 01 den ngay 31 thing 12

2.2 Chan mtre va Che dQ Ke toin ap dyng

Cht dry ki wan lip dyng

Tang COng ty Op dung Che de KS loin doanh nghiep ban halal they thOng tu 200/2014/TT-BTC ngay 22.112/2014 cia Be trutmg Be tai chinh

Rio cao tai chinh hop nhat dupe lap va trinh bay dya bin Mang clan tai thong ur 202/2014/17-13TC riga), 22/12/2014 Ma BO truong BO tai chinh

Tven bd ve vlc twin thu Chucin :nix a Wan va Chi 0 ki tan?

fling COng ty d3 ap dyng cac Chain mac ke toan Viet Nam va cac van ban Mang chin Chuan 'nye do

Nha nubsIS ban UM bin cao chinh &Doc lap trinh bay theo ding moi quy dinh chat timg chub myc, thi5ng to hutmg din thtrc hien chart mac vi Che dO ke toan hien hanh dang alp dung

Mnh thee a fain cip dyng

ating ty Me va cac dan vj thanh viOn ctia Tang C8ng ty Thep Viet Nam ty lya gum hlnh that se ke toan

phis hop vii hoat deng kinh doanh cua ding don vi

23 Ca str hop 'that Bin ego tai chinh

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lap cho den ngay 31 thing 12 hang nam Vietkiem soil dot dirge khi TOng COng ty to khi 'tang 'dem

TONG CONG TY THEP VIET NAM - CTCP BAG CAO TAI CIILNII HOP NHA

Cho nam tai chink ket thuc nay 31/12/2015

St 91 Lang Hp, quart Dung Da, thanh phO Hi Nei

THUYET MINA RAO CAO TAI CHINII HOP NIIAT (Tiip theo) MAU SO B 09-DN/IIN

Ole Thttylt mink nay la 60 piton hqp thank va can dime doe dOng Men wai Edo can thi chink kam Mw

soit cac chinh sack Uri chink va host Sang cua cac cong ty nhan dau to nham thu dirge Igi ich its hat dOng cis CAC cong ty nay

BS cao tai chinh cia cac ceng ty con dugs lap cho tong ki hat gang vii bao cao tai chink TOng cong ty, dung cac chinh sack ke roan nhat quart voi cac chinh sack ke toan cfia Tong Cling ry Trong truing hgp can digt, Bite cao tai chinh cia cac cOng ty con dugc diet chinh de dam bao lath that quail trong cac chinh sach ke toan dirge tip dung CO TOng CEng ty va cac c8ng ty con

Ket qua host dOng kinh doanh cua cac ding ty con dugc mua hoac ban di trong nam dugc trinh bay trong Bao coo tai chinh hqp nhat ngay mua tai hoac cho den ngay ban khoin du too tang ry 46

Cac s6 du, thu nhap va chi phi chi yeti, ke ca cac khoan lei hay 18 chtra thuc hien phat Binh its ac giao djch ni5i be duce loai rtir khi hop nhat Bao cao tai chinh

Lqi ich cua c dons thieu so the hien phin Ica nhuan hoac 18 va it sat thuan khong 'tarn giir bei co eking

an Tang CEng ty va dugc trinh bay 6 mire riling hen Bang can 461 Ice toan hop nhat va Bao can kit qui kink doanh hop nhit

3 TOM TAT CAC CHINII SACH Kt TORN CHU YEU

Sau day IA cac chinh sack ki loan ch6 yeu dugc Tong ang ty sir dung trong viec lap 1310 cao tai chinh rieng nay:

Veit tinh ki toan

Viec lap Bac cao tai chill tan thi theo cac Chuin nip K4 roan Viet Nam Chi de Ka loan Vier Nam va cac guy dinh hien hash khac ve ke tan cal Via Nam yeti au Ban Giam doe phai c6 nhemg u6c tinh vi gia dinh ank htrOng din s6 lieu bao cao ve Ong ng, tai sin vi viec trinh bay cac khan cong ng vi tii san dim tang tal ngay lap Bao cao lei chink cOng nhu cac s6 lieu btio cao ve doanh thu va chi phi trong suet nam tai chinh (ky host clang) Kb qua host dOng kink doanh thuc ti co the kluic yen cac vac link gia

djnh dal ra

Diu to vacs ding ty lien kit

COng ty lien ket IA met cons ty ma Tong Citing ty c6 anh Wang dang Ice nhung khong phAi IA Gang ty con hay cang ty Gen doanh cua Ring C8ng ty Trong Bao cao tai chink hqp nhat cac khoan dau to vS Gong

ty lien ket throe ke toan theo phuang phip von chi so hit

G6p van lien doanh

Cdc tht5a thuan g6p von lien doanh lien quan din viec thank lip met ca so kink doanh dOc lap trong do e6

du bin tham gia g6p von lien doanh duce goi IA ca so kink doanh dons kiem soat Trong bao cao tai chink hgp nhAt, cac khoan diu to vat> cac lien doanh dugc ke tan then phtrung phap von chit sec hut Lqi thi thuung mai

Lqi the thuang mai lien Bao cao tai chinh hop nhat phu mai &Oa mite gip mua so voi phin Iqi ich

dm Tong CEng ty trong tong gia trj hqp 19 cia tai san, cans nq vi cong nq fiem tang cia Gong by con, cOng ty lien ket hoac, dan vi gip von lien doanh tai ngay that hien nghiep vu dim tu Lgi the thuang mai dugc coi IA met loai tai san vb hInh, dirge tinh khan hao theo phuong phap dtrang thang tren thai gian len dung trot tinh caa Igi the thtrang mai de vi khong qui 10 nem

Khi ban ding ty con, cong 7 lien kit hoS don vi g6p von lien doanh, gia trj con lai cia khan Igi the thuang mai chtra khan hao het dirge tinh vac khan IMO do nghiep vu nhugng ban cOng ty ttrcrng (mg Bat loi kink doanh

Bat Iqi thuang mai la phin phu trGi Igi ich cia Tong CEng ty trong tong gia trj kip 15, cua tai al, ding ng

va cong nq Lim tang dinh gia dugc cia cong ty con, cling ty lien ket va dun vj gip von lien doanh tai nsay din ra nghiep vu mua cOng ty so vii mac gia mua Ong ty Bit Igi thuang mai dirge hack Loan ngay vac Bao cao Ica qua boat dens kink doanh

TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CIIINH HOP NHAT S6 91 Lang Ha, quan Dang Da, thanh ph6 Hi NOi Cho main Lai chinh ket dioc ngay 31/12/2015

THUYET MINII BAO CAO TAI CHENH HOP NHAT (Tien theo) MAU SO 11 09-DN/IIN Car Thuyit mirth nary lir b0 phOi hqp shah vk can dew dpc clang thth the lido cao the chin!, kiln rhea

Cling cu tai chinb

Chi :akin ban eldu

Ti sin tai chfnh

TM san tai chinh via Tang CEng ty bao gam den va cac khan ttrang throng den, ac khan phai thu khach hang va phii thu khic, cic khoan cho vay, cic khan (Tau to ngan han va del hen Tai the' diem ghi nhen ban dati, tai sort !Ai chfnh dugc xac djnh they gia mua/chi phi phai hanh ceng cac chi phi pal sinh khic lien quan true dip den viec mua, phit hanh tai sin tii chinh dO

Nq phai tra till chinh

Ncs phai tra tai chinh ca Tang CEng ty bao gam cac khoan vay, ac khan phai tra ngirei bin vi phai tra khac, chi phi phai tra Tyi then diem ghi nhan lin diu, ac khan nq phai tra tai chfnh dugc xac djnh theo gia phat hinh gong clic chi phi obit sinh lien quan evc tiep den viec phi1 hanh nq phai tra tai chinh (16

Hien tai chua c6 ac quy djnh ve &bill gia lai tong cy tii chin!) sau ghi nhen ban d?iu

Tien vi can khoan twang strong den

Tien vi cac khoin Wang dtrang lien bao gam den mat tai quy, lien gad ngin hang, cac khoan deu to ngen han c6 tiled gian dao ban !dieing qua 03 thang,c6 tinh thanh khoin cao, c6 khi pang chuyen del do ding thanh ac lucmg tiEn xac dinh va khang c6 nhieu ttii ro trong chuyen ded ;halt den

Cic khan phai thu

Cie khan phai thu duct trinh bay den Bao cao tai chinh theo gia trj ghi so cac khoan phai thu khrich hang vi phai thu khac sau khi wit di cac khoan der phi:mg dugc 14 cho cac khoan nq phai thu khO d61

Dp phag ng phii thu klu5 dai (Urge trich I p cho dmg khoan phiti thu kh6 d61 can dr vao tut' ng qua han

cao cac kholut nq haft dv kien mat ten that 05 the xay ra

Hang ton kho

Hang tan kho duct firth thee gii gac Twang hap gift tai than co the thgc hien dugc thip han gia g6c thi hang ten kho dugc tinh theo gii trj than co the thvc hien Chive Gil g6c hang ton kho bao gam chi phi mua, chi phi the Bien va a° chi phi lien quan trvc del) khac phit sinh de co dugc hang tem kho b dja diem va tang dill hien tai

Gia trj hang tan kho dugc xac djnh theo phuonp phip dish danh dai vai cac loyi hang hoa mua vao a bin thee 18 vi pluming ph5p binh quail gia guy& doi veri nhung Ioai hang ton kho khac

Hang ton kho dove hach town theo phuong phip ke khai thueng xuyen

Moan phip xac djnh gia el sin phem de clang: chi phi son xuit kinh doanh cid clang dugc tip hqp theo chi phi phis sinh thvc te cho terng loai sin pliant chua hoar thinh

Dv phi:mg glom gia hang tan kho dugc 14 via thei diem etc& nAm la s6 chenh lech giQa gift g6c ea hang tan kho len hen gia trj thuan co the thvc hien dugc

TM sin c6 djnh vi klniu hao

TM san ca djnh heru hinh, tai sin c6 dinh v8 hinh dirge ghi nhen theo gia goc Trong qua hint) sir dyng, tai sin ce , djnh Mu birth, tai sin c6 clink ve nth dugc ghi nhen Chao nguyen gia, hao mon lu' ke vi gia trj

con lyi

TONG LONG TY THO VI eT NAM - CTCP BAO CAO TAI CIDNI1 HOP NIIAT S6 91 Lang Ha, quirt Elting Da, thinh pho Hi Nei Cho nam tai chinh kit thfic ngay 31/12/2015

THUYtT MINI! BAO CAO TAI CHINII BOP NIIAT (Tien theo) MALI SO B 09-DN/IIN

Cele Thiry& minh nay 14 bq phan hvy thank t can duvr d9c ding then ved Ban cao tai chin! , hem then

Tai san co djnh thue tai chinh doge ghi Man nguyen gia Theo gia tri hop ly hoc tri hien tai chi khoan thanh toan den thue t6i thieu (kh8ng bao gem thug GTGT) va clic chi phi troc tiep phlt sinh ban dau lien quart din TSCD thue tai chinh Trong qua trinh sir dung, tai san cO dinh thue tai chinh dime ghi nhan Oleo nguyen gia, hao mon hay ke va gia trj con lai

Khan hao dtrgc inch theo phuc/ng phap &Mug thing Thbi gian khAu hao dime vac tinh nhu sau:

Muc khau hao [Nam)

TtAng Gong ty da third hien thay chlnh sach kJ toan doi vai tai san cO dinh va khfiu hao Ism thee huOng dln tai Thong at s8 45/2013/TT-BIC ngiy 25/4/2013 dm Bp Tai chlnh huerng din cite 4:16 quail sir dung va with khau hao TSCD co the nhir sau: Nguyen gia t6i thieu ctla tai san c3 dinh tang tar 10 wren

con lai dove dieu chlnh sang Chi phi tra truetc dai hart va phan b6 vao chi phi san xuAt kinh doanh trong this' han 3 tam

TSCD thue tai chinh duck trich khAu hao nhu TSCD caa CEng ty Desi vet TSCD thue 01 chinh khan chic chin se duct mua lai thi se doge tinh [rich khAu hao theo thbi ban thue khi thin han thue ogen hon

Bit dOng silo din to

Bit dOng san diu at duck ghi nhan Mao gia gOc Trong qua With nam gift ch& tang gia hohc elm thud hoot deng, bAt dOng san tau to &pc ghi nhhn thee nguyen gia, hao mon luy ke va gia trj con lai Bat dOng sin din az duck trich khau hao theo phuang phap dtsbng thing voi thbi gian khiu hao duck ink tinh nhtr sau:

Cie khoin diu to did hon khac

Cac khoan dAu to tai chinh tai thbi diErn bao do, nen:

Ky phieu, tin phieu kho bac, tien girl nein hhng c6 thbi han thu hoi hoc dam han khOng qua 3 thing ke ttt ngay mua khan dau to da throe coi lit "Wong doing lien";

CO thbi ban thu h81 von dual 1 nam hohe trong 1 chu k$' kinh doanh duce phan loth I1 tai san ngin han;

CO thbi hon thu h6i von tren I nam hohc hon I chu lc, kinh doanh duck 'ban Ioai la tai sin dai ban;

Du phOng giam gia din to doge vao thbi diem cuei ky la so chinh loch giva gia g6c cua de khoan

tic Ong ty dai chting chug niem yet (UPCom) oti ngiy lip do phong hohc gia [rung birth tren co sir

TONG CONG TY THEP VIET NAM - CTCP BAO CAO TAI CHINII HOP NHAT

St 91 Lang Ho, quilt Bong Da, thanh ph6 Hi Nei Cho Mtn tai chink kat thOc nay 31112/2015

Cdc 27myit mink thy lir by pada hqp thank va can thew doe eking thal val Belo cat) sal chink kens then

gia giao dich dugc cung gip red thieu bati ba ding ty thong khoan tai then diem lap du ph/mg Twang hop kh8ng the 'roc djnh dirge gii thj twang Ma chin khoin thl COng ty khong trich lap

dg pheng glom gia cluing khoin D8i v6i thing khoan niem yet bj hay giao djch, ngimg giao dish Ice tit ngly giao djch thin sau tre di thi gii trj thj trutng la gia trj so sach tai ngiy lip bang can dal

ke loAn gin nhat

001 yeti cat khoin dew to dal hon vao to chile kinh to MSc: mitt (rich lip dtr phang dirge xac djnh

dm vac, bao coo tai chinh crla to chic kinh to khitc

Chi phi di vay

Chi phi di vay dirge ghi nhen vao chi phi sin kink kinh doanh trong ky khi phat sinh trir chi phi di vay

sin dd (dugc von hod) khi c6 du cic diau kien quy djnh trong Chub mire Kt toan Viet Nam so 16 "Chi phi di vay"

Chi phi di vay lien quan true dip den viec dau ur My dung hoac sin xuat tai sin de( dang can c6 thai gian

dO dai (tren 12 thing) de CO the Qua vao se dung theo micdich dinh truOc ho4c bin thi dugc tinh vao gii

tri tea di san d6 (dugc von hoa), bao gem clic khan Iii den vay, phan bt Mc khogn chief khan hoac php

trOi khi phat hanh trai phi6u, cfic khoin chi phi phu ph& sinh lion quan ten qua trinh lam this tuc vay Chi phi tri trtretc

Cie chi phi tra truer° chi lien quail den chi phi sin suet kinh doanh cila met nam lid chink hoac otos chu

ky kink doanh dirge ghi nhan la chi phi tra twee ngin hon vi dirge fink vio chi phi sin xuat kinh doanh trong nam tai chink

Cac chi phi di phat sinh trong nam tai chink nhung lien quan den kit qui host dOng sin xuat kinh doanh caa nhieu nien del ke toan duct hoch wan vao chi phi tra overt dai hon da phan b6 din vio ket qui hoot dOng kinh doanh trong ctic nien 60 ke loan sau

Viec tinh vi phan be chi phi tra tank dai hon vao chi phi san xuat kink doanh timg kJ hoch win dirge can cis vio tinh chit, mac de tang looi chi phi dechon phircrng phap vi tieu thee phin b8 hop 19 Chi phi

tri d& u dirge phan be clan vio chi phi sin xuat kinh doanh theo plurang phap direng Mang

Gia trj vi tri dja ly cUa tic to Het dirge xac djnh theo Bien ban xac djnh gia tri doanh nshiep vi duce I30

C8ng thuang phdduyet thee Qui& dinh 3468/QD-BTC ngay 29 thing 06 nam 2010 Tong cOng ly khOng (hue hien Odin b6 gia trj Igi th vj tri dja ly khi co Olen hoa de bu irir dim tian thug dot phat sinh theo Nghj dinh 189/2013/ND-CP new 20 thing II Mm 2013 (xern 'I'huyet mink so 5)

Gia trj thuang hieu phan anh gia trj thuang hieu Oat sink khi xac djnh gni trj doanh ngitiOp de co phan

Ma Ma T6ng COng 7 Gia tri timing hieu dirge phial b6 vat) chi phi sin xuAt kink doanh trong then gian

10 nam ke tic ngay Tong COng ty chinh thee chuyen thanh Gong ty co phan

Chi phi phi' tra

Cic khain chi phi ;hue to chua phat sink nhung dugc (rich truete vao chi phi sin xuAt, kinh doanh trong

ky de dim NW khi chiphi phat sinh thgc to kheing gay dOt hien cho chi phi sin mita kinh Joan]) tree ca so

dint bao nguyen tic Oa hop giDa doanh thu vi chi phi Khi cac chi phi da phi! sinh, neu c6 chenh tech v6i so di trich, ke wan den hanh ghi bei sung hoac ghi giant chi phi Wang ling vei phan chenh tech Vtn eha ser hfru

V6n dau to mitt chi) so hen dugc ghi nhan theo at von titre g6p caa this ser hunt

Thing du von c6 phAn dirge ghi nhen the° s6 chenh tech IOn han/hoic nh6 hon giea gia thirc to phit hank

va meal gia co phieu khi phit birth co phieu tan dim phat hinh b8 sung hoac tii phit hanh co phieu qui

TONG CONG TY THEP VIET NAM - CTCP BAO CAO TA1 CIIINII HOP NIIAT S6 91 Lang Ho, quart Deng Da, thanh ph6 Hi Nei Cho nant tai chfnh ket thLc risk/ 31/12/2015

Tlit7YET MINH BAO CAO TAI CHINH BOP NHAT (pip theo) MAU So B 09-DMEIN

Chi phi true tiep lien quan den vile phdt himh ba sung ca phieu hoc pith hanh co phieu quy duqc ghi giam Thong du von c6 phan

Lqi nhuan sau thue chug phin phei li se loi nhuan lir cachoot dem vita doanh nghiep sau khi tit (-) clic khoan dieu chinh do lip dung hei io thay d6i chinh sach ke loan va dieu chinh 118i to sal set 'King yeti cfia the nem tnr6c Lqi nhuan sau thug chtra phan ph6i c6 the duqc chia cho ck nha dau to dot IS ty 14 g6p yen sau khi duqc Hei deng quan trj pie duyet va sau khi di trich lap clic quy du pitting thco Dieu le COng

ty va clic toy djnh ctla phap haat Viet Nam

C8 [Lc phai Ira cho etc ce dOng dirge ghi nhan la khoan phai tra trong Bang Can del ke loan ctia Ceing ty sau khi co thong bao chia ce tirc cita Hai deng plum trj Tong C.Ong ty

Clic nghicp vy bang ngoai to

Cac nghiep vu phat sinh bang cac don vj tien tl khac veri don vj %lin to ka toan ctla Cons, ty (VND) duac Mich loan theo t9 gia giao dich vao ngay plult sinh nghiep vy Tai ngay kot th6c kj, ke toan, clic khoan myc tien to (tien mat, lien gLi, tian dang chuyen, nq phai thu, rig ph6i tra kheing bao gem cat khoan Nguoti mua img tnrerc va Ung fru& cho ngtreri ban, Doanh thu nhan Intik) co g6c ngoai to duqc danh gia lai then ty gid mua vao cent ngan hang thuung mai nai C6ng ty mei tin khotin c8ng be tai thai diem lap Rao cho tai chfnh Tit ca clic khoan chenh Lech ly gia thuc to phat sinh trong ky v8 chenh loch do &Oh gia lei se du cap Ichoin attic tian to co gec ngoai to cool kir duqc hoch toan vao ket qua hoot diing kinh doanh cut k9 Ice 'wan

GM nhan doanh thu

Doanh thu ban hang

Doanh thu ban hang duqc ghi nhan khi ding th&i.thart man de diet, kiln sau:

Phan 16n nil ro vi lqi ich gin lien v6i quyen so hEru stn phial hoac hang Ma di dirge chuyen giao cho ngtroi mua;

ang ty khang con nem giD quyan quail 19 hang 116a nlur ngueri sa litru hang Ma hoot guy& kicm

sok hang Ma;

Doanh thu duqc xac djnh twang did chic chin;

▪ C8ng ty di thu dirge Mk 0 thu duct Ica ich kinh to tit giao djch ban hang;

Xac djnh duqc chi phi lien quan den giao djch bin hang

Dots thu cung celp djch vy

Doanh thu cung cap dich vu dive ghi Mien khi kat qua cLa giao dich c:16 dirge xac djnh met each clang tin coy Trulynf Mop vile cung cap djch vy lien quan den nhiau Icy thi doanh thu ducc ghi nhan trong ky thco ket qua phan tong vile di holn thinh vao new lap Bang can 661 ka ;dm dm Icy d6 Kat qua caa giao djch cung cop djch vat duce xac djnh khi that man clic dieu kiln saw

Doanh thu duqc talc djnh Mang 661 chic chin;

▪ CO kha fling thu dirge Igi Ich kinh ti lir giao dich cung cap dich vat den

Xac djnh ducc phin cling viec di Man thkh via ngay lap Bang can dOi ka wan;

• Mc djnh duqc chi phi phat sinh cho giao djch va chi phi de hoAn Nth giao djch cung cap djch sty

dd

Phan Gong vile cung cap dich vy di hoan thinh Mtge xac djnh then pluscmg philp danh gia Gong vile

hoAn thanh

Doanh thu hoot elOng the chinh

Doanh thu phat sinh tir tien lei, Om ban quyen, ce tic, Igi nhuan dirge chla va clic khoan doanh thu hoot deng tai chinh khac duct ghi nhan khi theta min dons theri hai (2) dieu kiln sau:

- Cd !dui ning thu dirge Igi ich kinh be tat giao dich 46;

- Doanh thu duce xac djnh tuong del chic chin

TONG CONG TY THEP VIET NAM : CTCP RAO CAO TAI CHANII NHAT S6 91 Lang Ha, quen Ding Da, thkth phi Ha Nil Cho nam tai chinh kit lilac ngity 31/12/2015

THITYET MtNIl BA° CAO TAI CHINE! HOP NHAT (Tipp theo) MAlI SO B 09-DWIIN

Ceie 71,041 ininh nay la be, phdn hop thank va can Ave floc ding Mel vol ado eke tai chink kern theo

Co Vic, Iqi nhuan duce chia duqc ghi nhan khi Tong COng ty duge quyen nhan c6 tot hoac duce quyan nhan Iqi nhuan tit vide g6p von

Ghi nhan chi phi tai chinh

CA° khoan chi phi dugc ghi nhan vao chi phi tai chinh g6m:

- Chi phi hoac cac khoan a lien quan den cac hoot ding dau to tai chinh;

- Chi phi cho vay vi di vay von;

- C.4c khoan 18 do thay,dei t9 gitt hoi cloai dm the nghiep vv phat sinh lien quan den ngoni te;

- phong giarn gia diu to chin% khoan

Cac tdichin wen doge ghi nhan theo tang se phat sinh trong ky, khing be wit vesi doanh thu boat ding tai chinh

Cac khoin thud

Thud hien Hush

TM sap thud vi cac khoin thud phii nip cho nim hien Mph va cac nim tunic dupc xac dinh bang s6 tien chr kien phai nip cho (hoac dupe thu hei 10) ca quan thud, dua tree cac mire %hue suit vi cac lust thud c6 hieu lire din ngay ket thus Icy tinh

Thud thu Map hat, 10

Thui thu nhap hoin lai duqc xac dinh cho cac khaki chinh loch tarn Mai tai ngtly kit thOc k9 ke Loan

giDa ca se tinh thug thu nhap ctla cac tai sin va nq phai tra vi gii tri ghi s6 cOa chOng cho muc dich I(ip bao cuo tai chink TM sin thud thu nhap holm 41 va thud thu nhap hoin lai phai tra duqc xac dinh thou thud suit dk tinh se ip dung cho nim III sin duqc thu h6i ha/ nq phai tra duac thanh loan, dtra tren cac

mire thud suet va lust thud eel bleu lye vio ngly kit tuck, ke loan