BCTC giua nien do 2016 va van ban gia trinh cua PPI tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn...
Trang 1c6Nc TY cO PSAN DAU TT' vA PEAT TRItN DI/ ]iN EA T,iNG BT{E DI'ONG
BAo cAo rAJ cffi{E Egp NEAr crtrA NItN D0 DA Ddgc oATST
cho Id kd totu 6 tMng ldt thnc ryny 30/06/1016
Thanh Dh6 Hd cff Minh - 08 n5m 2016
Trang 2cONc rY cO PEAN DAU rU vA PsriT TRriN
c
BAocAocttABANT GTAMDOC
BAo cAo soAT xET TH6NG Tn.I TAJ CIS{H GIUA NSN DO
BAo cAo TAI CIS{H H NHAT GIUA NdN DO DA DUOC soAT xET
Bdng CAn d6i k6 to4n hqp lh6t g nicn dO
860 c6o Ket qua hoet kinh doanh hqp nhAt giAa riCn d0
Thuy6t nid b6o c{o tni chiDh hgp nh6t gita DieD dO
8-39
1019IGTYliurcvlE'r
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Trang 3CONG Ty cd PIIAN DAu rrt vA pH,iT rBrEN !U4\ !4 rANG Tq4I Einlr DqoNc
BAo cAo ciIA BAN rdNG GIAM D6c
ngi\y 30106/2016
CONG TY
Cdng ty C6 phAn DAu tu ve Phat trian Du 6n 6ng ty") dugc thinh
lap ve, ho?! dong rheo Gi6y chrmg nhAn dalng K6 hoach vd Ddu ru
Thann pb6 H6 Chi Minh c6p lan diu ngay 27 l8 ngdy 3l lhang 12
ndm 2014
TCn C6ng ty viiit beng ti6ng nu6o ngoai b: PACIFIC INFRASTRUCTIJRE PROJECT DEVELoPMENT
AND INVESTMENT CORPORATION, ten vi6t tAt ld: PPI CORP
djch: PPI
Tru sd.chlnh cua C6ng ty tai 3121 duong Kha Van Cen, phuong Hiep Binh Ch{nh, QuAn Thn Dfc, Thdnh
ph6 H6 Chi Minh
I{OI DdNc QUiN TRI Vi BAN T6NG GIAM DOC
HQi d6ng QuAn tri dng Phpm Drlc Tdn Chi tich
Ong Nguyen vi Bno Hoing Thdnh vi6n
Ong Phgm Ditc Trung Thinh viCnOng Nguy6n Thanh Hr)ng Thanh vi€n6ng Ding Xuen Hitng Thdnh vi6n
C6o thinh vi€n Ban T6ng Gi6m d6c C6ng ty de hadr C6ng ty trong lc' vd d6n ngdy l$p 86o c6o ndy:
Ban T6ng Gidn d6c 6ngPhsm Dfc T6n T6ng Gi6m d6c
Ph6 T6ng Ci6m dric 1mi6n nhiim tu ngdy6ngDingvnnPh[c 1210'l/2016)
^ :.*s{l-:*s :l9li"'9ii*1?"
\Jng rn?m uuc rrung rno longummooc
6ng Nguy6n Nggo Hdn Ph6 Ti5ng Gi6m di5c
6n TrinVdnHidn Ph6 T6ng Giim d5o
0n HiHftuKhuonl ph6 Tiing Gi6m diicBan ki6m so6t 6ng Biri Mgnh Hirng Truqng ban
Ong Nguy6n Minh Giang Thdnh vi€nung I ran t,tnn Huy I nann vtenci.c sI/ KIEN sAU NGAY rdT TH(rc Ki Kf To,iN
C6ng ty cin thiiit phai diau chinh hoic trinh
to6n 6 th6ng k6t thric n Eny 30/06/2076
KIIM ToAN \aTN
C6ng ty TNHH Kiem toan CPA VIETNAM
Trang 4CONG Ty cO PEAN Diu rrJ vi pErir rRtrtN DIt AN EA TiNG Tr|,(l BiNB DUoNG
kh5c
r ong urrun ooc,
BAo cAo ciIA BAN TdNG GI,{M D6C GITP THEO) TRACE N@M COA BAN T6NG Gtri]VI D6C
Ban Tiing ci6m d5c C6ng ty c6 tftech Dhi€m lAp 860 c6o tii chinh hqp ni;t gita n en 6nh mot c6ch
It qua hoot dong kinh doanh giila nien d0 vd
a C6ng ty trong ky Trong viCc lap 860 tai chinh giaa
Lga chqn cic chinh s6ch k6 todn thich hqp vd 6p dung c6c chinh sAch d6 m6J c6ch nhat qu5n;
r Dua ra cio phin tlo6n vA udc tlnh mot cech hqp ly vi thAn g;
Neu rd cao nguy€n dc k6 todn thich hqp c6 dugc tu6n thi hay g 6p dgng sai lpch hQng
y6u cdn dr.rqc c6ng b6 ve giei thich uong b6o ono tai chinh hqp 0 hay kh6ng;
trgng y6u k6 cA do gian qn ho& bi l6i;
Trang 5B/io cio soAT T TIIdNc rD{ TAr crriNE Hop NHAT GrttA MtN DO
Kinh eui: Hoi il6ng QuAn tr! vi Ban T6nc ci6m il6c
Cdng ty c6 phAn Diu tuvA ph;t tri& Dgdn H4 tAng Thdi Binh Duong
niCn d0 kdm theo cia C6ng ty C6 phAn Dlu tu vd ph6t
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Tr{ch nhiem cta Ban T6ng Gidm irSc
Tnich uhiom cia Ki6m toin vi6n
TrAch nhigm cia hoD nhAt siii" niCn dO dua ft6n k6t oua
soat xdt cia chrln heo Chuin mgc Vier Nam ve hqp d6ng
dich qr so6t x6t s do kidm to6n vi€n tl6c l{p cna C6ng tt
K6t luan cia Ki6m todn yi6n
C.- :i q9" F, q"l pdt xet oia ching t6i, ching t6i kh6ng thdy c6 vdn rtd gi khi6n ching t6i cho ring bdo
cao tlr cninn hgp nhdt giEa niCn d0 dinh kdm kt6ng phAn {nh truns thuc vd hqp tV rr6n dc kht, .,nh rronq
;th6ng k - ngdy, r,.- -,yr ,, -**,,-*, K6
6n Doanh.nghiCp ViCt Nam vd cec quy dinh ph6p ly c6 li6n q;n d.in viCc lap vd trini bdy
ntrAt gita ni6n
56 Ciay CN DKHN ki6m roALn: 0779-20 t5-137-I
Thay mft vA dpi diQn
CONG Ty TNE KrEM ToAN cpA \.'IETNAM - cHr NrrriNH Tp Ird cHi MrNH
ThADh vi6n E:ing Ki6m todn Qu5c t5 Moore Stephens
Tp.H6 Chi Mnh hgay 26 thrinR 08 hdn 20t6
MOOR"E' STEPHENS
Trang 6CONG TY cO PEAN DAU TU EA T,ING TqTiI BiNII DI'ONG
860 cao ai chlnh hop nhit siita ni k6t thric nsdy 30106/2016
tr- DAu tu tii chinh ngfn hgn
III C6c khoin phii lhu ngin h4n
1 Phdi thu ngln h4n cria kitch hang
2 TrA trudc cho ngudi bdn ngin hgn
3 Phdi thu ngin h4n kh6o
IV Htng tdn Lho
t dang ton Kno
v- TAi sln ngitr h{D khAc
1 Thu6 GTGT k}r5u trr)
z, I nue va cac Knoan pn rnu Nna nuoc
B Tfu SAN Dfu H4N
Q00 = 210+220+2 40+250+260)
I Cdc ldoAD phAi thu dli hSD
1 Phai thu dAihan cta kh6ch hing
2 Tri trudc cho ngudi b6n &i hatr
3 Ph,ni thu ddi hen k:h.ic
4 Dtr phdng phdi thu ddi hen kh6 ddi
tr Tii san c6 ilinh
l lal san co otnn nuu ntnn
- Nglyen gid
- Gid tri hao ndn lay M
z rar san 0o olnn vo nlnn
- nc t
- vta rfl nao mon tuy Ee
m Bdt dong sdn dau tu
IV Tdi sin dd dang dAi ben
r Chi phl sen xuet kinh doanh dd dang dai
V Diu tu tiLi ctinh dii h4u
z l,a!.l tu congly llen ooann, |len Ket
3 Ddu hrg6p vdo dqn vi kh6c
4 DU phdng dau ru rii ohinh ddi her
VI Tli sln diri h4n khic
l Chi phi td truoc dii hen
120
130 131
3 525 .3r5 .1 t9
r90.252.036.t28
168.4E0.100.09113.409.588.955
8.372.347.0E225.888.135.36825.888.135.368
33 .260.476.t3944.722.960.769( 1.462.484.630)4.769.800.000
4.769.800.000_
344294.191.490344.298.t91.890
6.804.353.953
5 .414.658.953
1.829.695.000
(500.000.000)3.098.932.43s
3.098.932.435
316J99j02,307
27 ,E57 ,017 .89327.857.017.893
2s7.935.001.494
225 7 65 .066.609r8.556.423 823
l3 .613 .stl .062t9.792.425.039
181.787.008.987
62.6U.449.932(6.660.717.380)
41.t41 498,94836.371.698.948
45.652.255.510(9.274.s56.562)4.769.800.0004.769.E00.000
H6cHi
5.2
).J
1238.054.045.873 1,298,421.351.433
Trang 7CONG Ty cO PHAN DAU ru vA PHAT TRSN DII AN H4 TANG rHtrI BiNH DdoNG
BAo c6o t^ii ohinh hsp nMt sita ni€n d0 oho ki' ke toan 6 thdns k6t thric npiy 30106/2016
BANG cAN Dor Ki roiN Hgp NHAr crtrA NroN DO (ti6p theo)
Tei n 30 thdng 06 ndm 2016
VI\D300
410 5.17
4l I 4lla
4124t8
421
42la
421b430
PMi t A ngudi b6n ryih hgn
Ngudi mua tre tiAn hudc ngin hgn
Thu6 vA c6c ktoan ph.ii nop Nhd nu6'c
Phdi tre ngudi lao dong
Chi phl phAitren hsn
Doanh thu chua thuc hien ngin hgn
Phei tri ngin hcr kh6c
Vay vA nq thu6 tAi chlnh ngin hgn
Quy khen thuong phic lqi
tr- Nq dii h+n
1 PhAi trd ngudi ben dii han
2 Ngudi mua tla tidn trudo ddi hen
3 Chi phi phei hn ddi hen
4 Phaitre ddi hcn kl6c
5 Vay vd ng vd thue tai chinh dni hpn
r1 rnue mu nnep noan rfl pnar llzr
B- vON cEir sofiru
(400 = 41F430)
I- v6n chi s& hftu
r von gop cua cnu so nuu
- CP phiS th6ng cd quyin bidu quydt
r rn?ng ou von co pnan
3 Quy iliu tu ph6t hiiin
4 Lgi nhufn sau thu6 chua phan phtii
- LNSI chw PP W kd ddn cu6i ki
- LNST pMnphi;i ki nAy
II- Ngudn kinh phi viL quy khic
TONG co NG NGUdN vON
19.033 s73 .965r87.475.226.220
40.884.346544.488.402.158544.444.402JsB
482.906.290.000
482.906.290.000
7.05E.473.651
29 .616.256.22024.901.382.2E124.613.130.231
294.252.056
753.243.494.262
315.986.592.6392t .965 382.2'18391.gtt.2E0
t3 245 0',t 6.7 46
4.t32.535 728370.000.000
545.177 .463.171545.n7$$.fi1
482.906.290.000482.906.290.000
Trang 8cONGry r{4 TANG TErir Bi}rrr DTJONG
Mau B 02a-DN/HN
BAo c,io rcr eui, Ho4.T DoNG KrNE DoAlu IIgp nsAr cr(lA NroN D0
Cho k' k6 toan 6 tldng k€t thfc ngiy 30i06/2016cHi TITU
I Doanh thu b6n hang vd cung cip dich vu
2, Cdc khoAn gidm trit doanh thu
3 Doanh thu thuin va bAn hang
vd cung cdp dich vu (lO: 01-02)
4 Uravon nang oan
5 tgi nhuin gQp vd bdtr hing vi cung cAp
dich Ytf (20 = 10-11)
6 Doanh thu hoet dong tli chinh
7 Chi phi tai chinh
Trong di: Chi phi ldi vay
9 Chi phi bAn heng
10 Chi phi quin lY doanh nghlep
11 Lqi rhu6n thudn tr)r ho+t ilong kinh
16 Chi phi ihu.i TNDN hien hanh
1? chi phi thuc TNDN hoen hi
18 Lqi nhu$tr sau thu5 thu nhap doanh
25,249,701.618
158.690.9s0158.690.950
25.4n8.!92.628
5.5E7.303.58719.821.0E9.041
\ Y")
70 s,24
893.346.78E294.252-OS5
Trang 9CONG Ty cO PH,AN DAU rU H,1.T IREN DV,iN H4 T,i,NG THAr BiNE DrtoNG
860 c5o tei chinh hqp nh6t gita ni cho ki k6 to6n 6 thang kdt thno ngdy 10/06/2016
Meu B 03a-DN/HNBAo cAo LUI' CHUYEN TtrdN TD HQ? NHAT GIVA I\ITN DO
Meo phuong plllip gian tiep)
Cho ki ke to6n 6 th6ng kCt thfro ngny 30/06/2016
d6n 30/06/2016 ir6n 30/062015
vNn -$lD
I LUII CEI'YIN TIiN Ti'HoAT DONG Ifl\'H DoANH
2, Diia chinh cho ctic khoAn:
- K'Iau hao rAi sen c6 dinh ve BDSDT 2 3.133.326.976
- Lail16 tu hoat dons ddu hI 5 (27r.450.691)
3, Lqi nhuQn tir HDKD t .6c thay atii vdn hrL al1hg I 7.927.356.029
- Teng cac khoen phai thu 9 (12.807.880.828)
- Tdng c6c khoen phii tri 11 29.309.81E.927
-(Tlng)/Giam chi phi trd trudc 12 (22E.252.612)
- Ticn lai vay ila fie 14 (3.877.880.900)
- Thu€ thu nh4p doanh nghi€p da nop 15 (94.823.208)
- TiAn chi khic cho hoet dong kinh doanh 17 (915.805.000)
Lvu chuyin ddn thuAn ft hogt ir|ng kinh doanh 20 65.306.203,333
tr LUU CEI'YTN TDN TT}HoAT DONG DAU TT'
-hankhec
, Ti6n thu tir thanh Ii nhuqng brin tai sin o6 dinh vd
- cdc Ai sAn dli han khdc
J, r len ont oau Iu gop von vao oon vl Knac
4, Tidn thu J6i oho vay, c6 tuc vd lgi nhuan ochia
L chuyin fiin thuin tit hogt i1.6ng iliiu tu
m LUI] CHIIYiN TIEN TiI Eo4.T DONG TAI cEiNH
1 Ti6n thu ti di vay
Luu chuyAn tnn lhuAn lil hogl itong di chinh
LUU Cnuyen Uen ttrurn lrong l(y
IiAn vir tuong tluong tidn dAu ki
r ren va tuqtrg ou(mg tren cuot Ky
30 216.255.616
25.108.392.628
1.360.310.343
(s.679.764)2.812.032.63829.635.055.845(ls4.396.67 4.148)
20.371 565 .96768.246.418.590(s7 s .180.932)
(2.872.032.63E')
(408.1s2.936)(490.818.?00)
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Trang 10CONG TY c6 PHAN DAU TT' vA PHj.T TruNN Dg AN HA TANG THT{I BiNII DI'O|{G
Bao cAo Ai chinh hsp nMt sina ni€n d0 cho ki kA to6n 6 d'ens k6t th'ic nsiv 30/06/2016
THIMtT MINH Bio cAo Tfu cFiN'H HOP T'HAT MEu B 09a-DN/HN
I THONG Tn{ IAIAI QUAT
1,1 Hinh thfc s& hfru v5n
thrt 18 ngAy 31 r!6rg 12 nam 2014
Ten C6ry ty vi6 beng ri6ng Du6c ngodi la: PACIFIC INFRASTRUCTURE PROJECT
DE\DLOPMENT AND INVESTMENT CORPORATION, ten vi6t t{t lA: PPI CORP
V6n di6u lQ crla C6ng ty ln 260.000.000.000 d6ng
C6ng ty hi€n dang niem y6t tai So giao dlch Chfng khoan Thanh phi5 Hd Chi Minh Ma chrmg
khoAn giao dich: PPI
Try sd chlnh cUa C6ng ry rpi 31,21 Kha Ven Can, Phudng HiCp Binh Ch6nh, Quan Thn Drtc,
Thenh ph6 Hd Chl Minh
56 lao dong tei ngey 30/06/2016 h 74 ngu&i (tai ngiy 31/1212015 li: 65 ngudi)
1.2 Ngi'nh ngha kinh doanh vd' ho?t itorg chinh
Khai c{1, sdi, dAt s€t; Nu6i rdng thi
quanJhiry san vA cAc sAn phim ti thny sdn (
H ); Bin 16 rhgc phem tong cec cua hdng
,h'! ,h:y
n8u coc,
UBND n
duyCt quy hoach kinh doanh n6ng sAn, thlrc
giiy d6p, hAng da vi gie da hong cdc da hen
Trang 11l-t
I
CONG TY cO PHAN DAU rrt vA PHAT T
rrrurrtT r/flyH BAo cAo rir cr{h.trr EqP Nnir (rfrp rmo) M6u B O9a-DN/HN
chi ticr dai li b6n v6(kh6ng hoet dQng tsi Ei6u hinh tour du
chi ti6t xay dtmg c6c c6ng trinh eiao th6n8; Xay
6a dung l,Jl6c Chi ti6t: x6y dlmg c6c c6ng trinh c6ng nghiQp, d6n dpng;
lch Chi ti€t: xdy dlrng cdc c6ng tslnh thiy lqi, ilien; Sta chfa m6y m6c,
thiitt bi thi cong (tri! gia cdng co khi, t6i che ph6 thai, xi mc dien tai tru
a mO t6, xe mey Chi ti6h sia chita phusng fien xe rniy (tru gia c6ng co
dien hi t u sq); TdnS liar Tdng ngo vi c6y luqng thu,c cd h€t kh6c Chi
,6 h4t; Trdng iau, d,nu oic logi vi h6ng hoa, cdy-canh Chi titit: t6ng rau,
qui; Tr6ng nlng vd chdm s6c nlng; IGai th6c 96./
dlrng
1.3 Cdu trfc doaDh trghiep
Hoet dorg chinh
R'TNHh\ -oAN:TNAI\
i$H rirrlrIt
- C6ng ty C6 phln Xdy d\ng COng trinh Cnu Long
- C6ne ty C6 phin )O{K N6ng san Th6i Binh Duong
Kinh doanh n6ng sen xuat
Ici K6 ToAN, DON vI TITN TE SI] DUNG TRONG Kf TO.{N
c6ng ty 6p dung Ch6 dO K6 todn Doanh nghiep ViCt Nam c ban heLnh kdm theo Thong tu s6
200/2014iTI-BTC ngdy 221h6,Jl18 12 r1,dm2014 do B0 Tdi chinh ban hanh
Tuyan b6 vd viQc tuin thi chu6n mFc k6 todn vi ch6 dO k6 to6o
6ne ket thnc ngny 30/06/2016
Trang 12CONGTYCdPEAN UVAP HA TANG TSAI Bi$I DT'ONG
B{o c6o tii chinh hqp n nien d0 ket thfc ngdy 30/06/2016
TH[,\,]OT l,rl}{H B[o cAo rAr cHhflr Hgp NIL4,T (rn6p rrrEo) B 09a-DN,4lN
4 cAc cIIhrH sAcrr KE ToAN AP DUNG
Cds0 Ep Bdo c{o tei chioh hqp nb6t
nghiep Viet Nan hiCn hanh c6c quy dinh ph6p li c6 liCn quan d6n viCc lap vi trinh bAy 860 c6o
tii chinh hqp nhAt giita nicn
Cd s6 hqp DhAt bio cio tii chinh
z?;tr
vi hoat
c lqi ich tir hoat cria c6c c6ng ty ndy
K6t cia cic c6ng ty con alugc mua lai hoic b6n di tlong nbm dugc trinh
bdy at dQng kinh doani hqp nhet tir ngary mua ho{c cho d6n ngary b6nKIIO
Trong trudng hqp cin thi6t, I}60 c6o tdi chlnh cta c6c c6ng ty con dugc diAu chinh dE c6c chinh
sech k6 bAn dud-c 6p dfing t?i Cong ty vd o60 o6ng ty con Lhic ld gi6ng nhau
Tit ce cao nghiep !'u vn s6 du gita c6c c6ng ty trong cing tAp doan duo o loei b6 khi hqp nh6t 860
c6o tii chinh
tlugc xic tlinh li
a c6 d6ng kh6ng
nhAt kinh doanh
Hqp trhdt kitrh doatrh
Tdi san, c6ng no vAc6ng ng
mua c6ng ty con Bat ki kho
nua duqc ehi nhan B lqi th6
hqp lY crla Ai san c mua duqc ghi nhAn
sinh hoet dong mua c6ng ty con
Nguyan tic ghi nh$n tidn vi qic khoir tuong itudDg tian
Tien: Bao g6m Ti6n mar Ti6n zui nsen hane
Tidn m{t, Tidn grti ng6n harg d ghi nlan t€n c.d sd thuc tii ph6t sinh thu-chi
l0
Trang 13c0NG Ty c0 pHiN oiu rr/ vi pnir rRrtN Dg .{N H4 T.iNG TH.,ir BiNu DUoNG
Bao cdo tei chinh hsp nhet giAa nien d0 cho ki k6 to6n 6 thAng kdt tlric ngdy 30/06/2016
THUyfT lfi\rE BAo cAo rAr cHiNE HOp rrr,ir 6nr rr o;
4 cAc cHiNII sAcH Ki ToAN Ap DUNG (TI]tp rmo)
Nguyan tic kd todn cic khoin d}u tu tli chinh
M6u B O9a-DN/HN
6ng ty
doanhdau tu
C6c kloin ttdu hr kh6c: Dugc ghi nh{n theo phuong phip gi6 c
Di5i v6'i cac l$oan diu tu kh6c, vi€c trich lap dlr phdng tdn thAt cin cf vdo gia fi hqp li cua
khoan itAu t'J tai thoi di6m trich lAp, fong trudng hqp kh6ng x{c dinh gi^ tri hqp ly viec
lAp dtr phdng cdn cu vio khodn 16 cria b€n c ddu tu
Nguyan tic k6 todn nq phai thu
oen Nq phai thu.duqo theo doi chi ti6t theo lc' han phai thu, dtii tuang phii thu, lopi nguy€n
thu vi cric yCu t6 kih6c theo nhu cdu quen ly cta C6ng ty
C6o Llpan phei thu bao g6m phii thu khdch heng vd phii thu kl16c dugc ghi nh6n theo nguyen
Phei thu cia kh{ch heng g6rn cAc khoen phit sinh t} giao
dich co tinh ch6t mua - b6n gita C6ng ty i nguli b6n, g6rn
ca c6c klloAn phAi thu giila c6ng g mp vd li6n
Phii thu kh6c g6m c6c kloAn phei thu kh6ng mang tinh thuong mei
C6c l*roan phai thu duqc phan logi li Ngin hgn va Dai h4n tren Cen d6i k6 to6n cer cf kj,
h4.n cdn lpi oria o6o khodn phei thu t4i ngny hp B io c.io tai chinh h et
ki6n mfo t6n th6t 06 tha xiy ra theo huorg d6n tqi Th6ng tu 228|2009/TT-BTC ngAy 071212009
Nguy€n tic k6 toin hing tAn kho
rlang Ion Kn
tri thudn c6
torin theo.phuong phrip k€ khai thuong
nn qurn gra quyen
kho cria C6ng ty dugc trich I inh kc to6n hien hanh.
trioh hp DF phdng giam gia thdi, h6ng, k6m phim
thUc t6 crla hdng t6n kho cao c6 thC thuc hiCn duqc
ke toan
4
Q, '/ co{]
Trang 14CONG Ty c0 PHAN DAU ru vA pHAr rRrijN DIt iN H4 TiNG Ilr,ir BiNE DrtoNc
Bdo cio Lai chinh hgp nhet gita niCn d0 cho ki' ke to6n 6 thang ket thirc ngary 30106/2016
THTIYET I'M&I BAO CAO T,iI CEiNE HqP NIIAT CIITP TIIEO) MAU B O9a-DN/HN
4 cAc cHiNH s,icn rd roAx Ar lqxc lrltr rrno;
Nguy6n tic k6 todn vA ki6u hao Tii sin c6 dinh hitu htnh vA v6 hinh
C6ng ty qunn lj, srl dlng vd trioh khAu hao TSCD theo huong d6n tai th6ng tu 45/2013,/TT-BTC
ban henh ngiy 25 th6ng 4 ndm 2013
a Nguydn tic kl odn
Tai sdn c6 dinh htu hinh
ky u d'Jqc tini vdo thu nhAp ktec hay ohi phi ktac trong
Tdi san c6 dinh vd hlnh
TAi sen c6 dinh v6 hinh th6 hien gi6 tri quy3n sn dun€ d;r t?i dia chi 6llt Duong s6 23, khu ph6 5,
quan Thi Dr?c, thinh ph6 H6 Chi Mini duoc Uy ban Nhan den Thenh
iy 04 thtng 08 nem 2008 Thdi gian st dung dlfu lau ddi n6n th6ng trich
b Phtdng phtip khda hao
Tni san c6 ttinh htu hinh dugc ktriu hao theo ph g ph6p duong thing dua h€n thdi gian hiiu
uoc tinh rhqi sian kl6u hao c$ the nhu sau:
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iTYTNHIi
M ToAN /IETNA
Phuong ti€n vAn $i
Thi6t bi, dung cu quer li vd tii san kdic
56 Dim 10-30 05-10 03-10 04- 08
NguyGn tic k5 to6n chi phi tni trufc
Chi Sryc t6 phit sinh nhung c6 li€n quan d6n k6t quA ho4t
don k6 to6n vi6c k6t chuydn c6c kho.in chi phi niy vio chi
Chi phi tra fu6c: duqc ghi nhAn theo gi6 g6c vA duqc phen lo0i theo n han vi dii lBn tsCn Bang
can ddi ke todn cln ci vdo thoi gian hli huoc cia tung hqp tl6ng,
12
Trang 15coNG Ty c0 pEiN DAU r HA T,iNc rErir BiNE DrtdNc
kft thrf c nsdy 30/06/2016TEUvfT ilmfir Bio cAo TAr cHiNE Hgp NE ir CrSp rnEo) Miu B 09a-DN/HN
4 c,lic cHiNH sAcE KE roAN.,ip DVNG GrEp rnEo)
Nguy6n fic k6 torin Nq phii trt
pbei lre va cdc y6u 6 khac theo nhu criu qudn lf cta C6ng ty
Cric kho6n b4n, phei ng vay vi! c6c
c6c khoin chic chin gi5 rri vi thdi
Phei tra nguqi b6n : o6c khoin phai tri rnang tinh ch6t thuong mai ph6t sinh tu giao dich
mua hing h6a, dich r1L tai san gita C6ng ty vA ngudi b6n.
Phdi tr,i kha,c g6m cdc khoan ph6i trn kh6ng mang rinl thuong mei, kh6ng li€n quan d6n giao
ctlch mua ban cung cap hang h6a dich vU.
Nguy6o hic ghi nhfn vi v5n h6a c6c khorin chi phi iti vay
Tfr gu phi lei vay rtuqc ghi nIAn vio 860 ceo K6t qua hoqr dQng kinh doani khi ph{l sini,
ru khi 6n h6a rheo quy dinh cria chuin mrj,c k6 rorin ':Chi phi di vt
Nguy€n tic ghi nhgn chi phi pbii tni
C6c khoen chi phi thuc te fich tru6c chi pH sen xu6t, kinh doanh rong
ky d6 dim bao kni chi pht g gey dot b ho cli phi snn xulr kinh doanh b€;
co sd ili'rn bAo nguydn tic thu vi chi phi
Nguy6n tic ghi nhin v6n chi s& hfru
V6n hr cua chi sd hii! duqc ghi nh5a theo s5 v6n thgc g6p cua chu sd hitu
th4ng du v5n cd phin duqc ghi nh{n theo s6 ch€nh l&h Isn hon/hoFc nh ii thgc t6 ph6t
hinh vA minh giri c6 phi6u kli ph6t hanh c6 phiAu lin dlu, phtu hdnh b6 i pUt hiLoi,
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phi€u qu!
Lqi nhu6n chua phan ph6i x6o dinh trCn cq sd ki:t quA kinh doanh sau thu6 rhu nhap doanh nghiCp
ve viCc phan phiii lgi nhufn holc xri ry 15 crta C6ng ty
oia C6ng ty
Nguyan tic vi phutrng ph6p ghi trh6n doanh thu, tbu nhap kh6c
Doanh thu b6n hing drrgc ghi nh{n klti ddng thdi th6a man t6t ci nam (5) didu kipn sau:
(a) C6ng ty da chuy6n giao ph6n ldn rui ro va loi ich gAn li€n voi quyan so htu sen phdm hodc
hing h6a cho ng mua;
(c) Doanh thu rluqc )dc ttlnh tuong d6i chic chin;
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Trang 16T (TIEP TIrEO) Mau B 09a-DN/HN
4 CaC CrriNH SACH rd TOAN Ap D!T{c (Trfp THEO)
NguyGD tiic vi phudng ph{p ghi rhAn doatrh thu, thu DhAp kh6c (Ti5p th€o)
Doanh thu qla giao dich v6 cung c6p dich r.1
(a) Doanh thu duqc x.ic tuong a6i chic ctrin;
(b) ich kinh t6 tr) giao dich cung cdp dich 4r <16;
(c) vioc d:i hodn thdnl
Hop d6ng xev dmg
Doanh thu vd chi phl cria hqp d6ng dFng duqo ghi nh6n:
heng x6o nh{n, thi doanh thu vA chi phi liCn
c6ng viQc d6 hodn rhinh duqc kh6ch hlag x6c nhan hong k' duqo phin 6nl tr€n h6a rton da hp
Dh mot c6ch dang tin c6y, Fuong hqp C6ng ty c6
d5 b6 ra thi doanh thu hqp duqc ghi nh{n chi toi
D6i v6i tiAn hi, c,5 tfc vA loi ftuAn dugo chia vd rhu nhlp kh6c: Doanh thu d k}li C6ng ty
c6 khe neng thu lqi ich kinh rd tu hoet itong tr€n vA dwc x6c dini tuong
NguyGn tic ld toin gi6 v5n hirng bdn
gi6 v6n crla sen dAu tu ban trong hj/ (kii ce chi phichi phi sua diu tu theo phuong thti,c cho thu6 hoqtphi nhuqng tu ,) duqc ghi nhan phr) hqp v6i doanl lhu d'a ti6u
thU trong ki.
f,ar,!
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x6c dinh ld ti6u rhu
Nguyan tic vir phuong ph.tp ghi nhatr chi pht fti chinh
- Chi phl di vay: chi nh6n hdng th6ng c5n cf tsCn khoan v lAi su6t vay vd s6 ngdy vay thyc t6.
Trang 17rr4 T.INC rEAr Bivrr Drlor,{c
ket thtc nsiy 30/06/2016
THLYET I,tr{E B{o cAo TAI cITiNH HgP NHAT GIDP TEo) B o9a-DN,4lN
4 cAc cEiNH sics xt ro,i|,ir onNG (TSp rEo)
Ngu;r6n fic vn phuong phrip ghi nh{n chi phi thu5 thu nhip doanh rghiQp hiQr htnh, chi phi
thu6 thu nhap doanb trghiQp hodn lgi
nghiep): La t6ng chi phithu6 thu nhap hiCn hdnh
ry.
Chi phi thuC thu Ap doanh
tren thu nhap chiu thue trong
nhap hi hdnh duqc tinh dua tren
Khoen nhap chiu thue ch€nh le
l€ch gita lqi nhuen k6 to6n vi thu nhAp chiu thu6 theo chinh sdch thu6 hien hA .
Qp doarh nghipp s6 phdi nQp
loi phei tre trong ndm; hod,n nhap
u6c; kh6ng ghi nhan tdi sen thue
lqi phdi tri phdt shh tu c6c giao dich duqc ghi nhan
C6ng ty c6 nghia vu n6p rhue thu nhep doanl nghi€p vdi thu6 suAt tu 20% tr6n thu nh6p chiu thu6.
Ghi nh6n ban tldu
Tgi ngdy ghi nhAn ban dAu, tai s.An tdi chinh duqc ghi nhQn theo gi6 g6c cQng c6c chi phi giao dich
c6 li6n quan firc ti6p d6n viQc mua s tii snn tii chlnh d6
tluong tidn,
dn cho vay,C6ng ng tdi chlnl
nq tii chinh d6
C6ng nq tii chinh crla C6ng ty bao g6n cdc khoan phii tr6 ngudi b6n, phai tr,i ktac, c6c l\:hoen chi
phi pMi trdL c{c khoan nq thuC tai chinl, cdc kloan vay vd c6ng cu tei chtnl phdi sinh
Denh gi6lai sau Dn Chi nh6n ban dAu
HiCn tai, chua c6 quy tlinh vd drinh gi6lgi c6ng cu tai chinh sau ghi an ban ali-
Trang 18CONGTY EA TANG THAI Bh.IE DI/o{G
TI{LYET lfi\E BAo cio TAr cHinH nqn N.HAT GrEp TEEO)
4 cAc cEiNE sricH Kt ToAN Ap DVNG (Trfp rHEo)
Lii co bin tr6n c6 phi6u
M6u B O9a-DN/HN
Cdc b6n li€n qu.n
_ c cua C6ng ty, nhtng lhenh viCn thdn can rong gia
dinh cia nh c6 nhan holc c6c ben li6n kCt ndy hoac nhihg C6ng ty lien kCr vdi cac c6 nhan nly
ctng duqo ooi ld bCn lien quan
Bdo cio b0 phAn
B0 phen ln thinh phln c6 th6 phdn biQt tluqc c
hoic dich qr c6 li€n quan (bQ phSn theo linh v
hoac dich vu trong phem vi mot m
phan nay c6 rui ro vd lqi ich kinh te
c6o b0 phan se duqc Bp theo l-rDh Wc kini doanh.
RTY TI
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Trang 19T(TIEPTHEO) Miu B 09a_DNiHN
5 IIIONG flNBd srINc cso cEi fitu TB$nr nAy rnfx nrinc cAN DOr Kt To,iN,
BAo c,io Ki,T euA EoAT D c KrLrr DoAITH
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Ti6n gni ngan hang kl6n8 kj/ hgn
T6ng
Phii thu cia khdch hAng
{) Phei thu cta khAch hdng ngin h4n
Phdi thu khdch hdng hogt *Ay rtp
Ban Quen Iy dg 6n duong H6 Chi Minh
T6ng C6ng ty DAu tu Phdt hiiin &
Qudn lj dy rlLn Hg ting Giao th6ng Cuu Long
C6ne trlnh Thn Thla - Binh Thinh
Phei thu cic li4rdoh hAng Lhic
Phdt thu khdch h,ing hogt along kinh doanh
bBl dQng sdn
Phdi thu dU 6n chung cu Newtown
Phdi thu 4t 6n khu rii dinh cu B6n Ltc
b) Phdi thu cia khfch hirng dti hgn
Phdi thu khtich hd g hop dang rAy Lip
Khu vbn h6a Quen 9
C6ng trinh cao t5c B6n Lric - Long Thdnh
C6ng trinh Xey du-ng Xey dung & DAm bao
Giao th6ng C trirh duong Tht Thua - Bbh
PhAi thu drr 6n B6n Liro
Phei thu du 6n Khu d6n cu Vinh Phf 2
1.594.680.35816E.940.046366.159.171.331
191.163.867,929
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225.165,066.609222.062.940.955
3.507.858.000
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3.533.185.608168.940.045
296,460.661.719113,893.913.U966.210.269.256