tat lA'T6ng Cdng ry de rrinh bao cao neycho ki, noat ddng 6 thlng k;t rhuc ng6 l0 Hor DoNc euiN TRt, BAN KrEM soAT vA BAN ToNG GrAM D6c Ciic thanh vien cia H6i ddng Quan tri, Ban Ki6m So
Trang 1TONG CONG TY cO PHAN MAY VIET TIEN
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BAo c,{o rAr cHiNH RrtNG GrtrA NrtN DO
DA DUOC soAT xf,T
Cho k, hoat irong 6 thrng k6t thnc ngny30 th6ng 6 nnn 2016
Trang 2T6NG CONG Ty cO pH,iN MAy vrET TI6N
56 7 LC MinI Xuan, Phudng 7, Quan Tan Binh
Thdnn ph6 H6 chl MinI, cHxHCN Vict Nam
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Hdi d6ns Ourn rri
o^ ng v[ Dtc ciang
Ong Nguy€n Dini Trudng
Ong Bni VAn TiCnOng Tran Minh C6ry
Ong Phan Van Ki€tBan Ki6m Sodt
Ba Thach ThiPhong Huydn
Ong Hd Ngoc Huy
Bi Tran Thi NgQc DungBan T,ans Giin il6c dng Bni Vln Ti6n
Ong Trdn Mhn Cdng
Ba NguyCn Thi Tnng
Ong Phan Van KiCt
Ban T6ng Girm d6c T6ng C6rg ty c6 tr,ch nhiem l4p bao (ao tai chinh gi&a nien dd phdn entr n6t c6ch trung
ihUc vA hqp liunh.hlnh tdi chtuh ri€ng cnng nlu ket qua loat dong krnh doanh ridng v; tinh hinh luu chuyan
iiin tC ri€ng cta T6ng C6ng ry trong iy, phn hoD v6i chuen muc i6 toan, ch6 aO tE toan aoanrr ngliep vretNam va cac quy dini phep l, c6 ljCn quan d.5n vidc.lap va rrlnh ba) bao cao rii chinh gina niEn dO Trong viCclap bdo cao rdi chrni ridng g Da nien do nay Ban 'l ong Ciam dd! duoc )iu c6u ph;i:
Lua chon cdc chlnh sach kii toAnthich hQ? vd ap dung c6c chinh s6ch d6 m6t cach nh6t qu6n;
Dua Ia cac xdt doAn vA Lrdc tinl1 n6t cach h9? li vA than rong;
Ntu 16 cnc nguyen tic k6 toan thich hqp c6 duqc tran thn hay kh6ng, co n}lng np dung sai ]Qch rrong y6ucen duoc c6ng b6 vd giei lh{ch trong bAo cao Ai chinl1 rieng giiia niCn d6 nay kh6ng;
Lap bao cao lai chlnh rieng gita nien dO tren co sd hoat d6ng liCn rqc td trudng hq? kh6ng $6 cho ring iong ( 6ng r) 5C riep ruc hoar o6ng kinh doanh: \a
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Ban T6ng ciim d6c T6ng C6ng ry cbju tr6ch nhidm dam beo r.ns sd $cI kd toan duoc ghi ch€p m6t cach
phn hoD dC phan Anh mot cech hqp ly tlnh hinh tAi chrnh rieng cna Tong Cong g o bdr ky thdi di6m nio va
Ph6 T6ns Girm d6cPh6 Tdng Giim d6c
dem bao r;g bao lao rai chrnn ndn-g gita ni6n
deir bao Idng bao c6o tai chinh riCng giita niCn dO tuan tht chudn muc k6 to6n, ch6 dO k6 toAn doant nghiepViel Nam va cac quy djnh phap b, c6 lien quan dCn vi6c gp vA rintr bdy b6o cAo tai chinl gina ni€n d6 gina ni€n d6 BanBanI6ng C dm d6c Ling.hiu rrach nliem dim b;o an rotn.ho ra ,rn cua tdne Cong r) ,;,Eu hir"; ti6,i
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sa 01i8-2013-00 i-l
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Trang 4TdNG cd\c ry co PHAN MAy vtET T|EN
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Don vi: \n{D
TAI SAN
A TAr sAN NG,{N HAN
l TiiD.c6c khoan ttrdng duong tiin
I Tidn
2 Cac khoAn tuong duong tjAn
II Ddu tuai chinh ng;n h3n
l Deu tii DAmsir d6n nsdy dao han
IILCTc khodn phai thu ngin han
l Phdi thu Dg6n han cna khach hdng
2 Tre tru6c cho ngudi ban ngin hqn
3 Phaithu n6i b0 ngen han
4 Phei thu va cho vay ngin h?n
1 Chi phi tie bir6c ngin han
2 Thu6 gi6higiat6ng duqc khAu hL
3 Thu6 ve cec khoan khrc
phai thu NhA nu6c
B TAr s,iN D,iI HAN
L Cic khoen phii thu dni hrn
I V6n kinh doanh d don vi rruc rhu6c
2 Phdithu dAi han khac
II Tii sin c6 iiinh
l Tdi san c6 dinh hflu hinh
- Ngq'an giti
, GiAfi haa nnn tiir td
2 Tii san v6 hinh
- NE ye n gi,i
- AiA 4 hdo nih liiy ki
IILDau trtni chinh dni hrn
l Dau ttr vio c6ng ty con
2 D;u tu vAo cdnq ty Iidn kar
L Diu ru tsdp lon vdo don !i khdc
4 Duphdng dau tutai chinh dni han
lv.Tlisan dli han khnc
l Chi phi trd trudc dai han
TONG coNG TAr sAN (270:1oo+2ool 270 _is!514q!2!.02L -_lJ1&!!u545r
Ma Thuy6t '6 minh
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131 7132
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242.653 630 736
746.775 337.887644.121.707.151)
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113 .945 939 867
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698.257.82L612
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140.309.309.466822_551.687
139 282 393 027204_364.752
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13.101.356.73213.101.356 732
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Sli - Li \tni \'-:: P: . - ('-.::: :i: 3r:i Bio cio tii chinh ri6ng giii" nien d0
Ihanl ph6 H.i Ch \{ir: CH\HC\ \:.r \im Cho kj ho?lJ!ix;5'}rng ker $ic nga) S0lhiing 6 nam 2016
BA\G ci\ DOr Kf, ToiN RITNG GtfA \rt\ DQ Gi6p theo)
1 Phai tli ngudi brn ngAn hqn
2 Nguiri mua tra tian trudc ngAn hqn
3 Thx6 vd cAc khoen phai nop Nha nu6c
4 Phai tra ngirdi lao dong
5 Chi phl phaitrdngAn han
6 Phai tranoi bO ngin han
/ Doann fiu chua thuc hren ngan nan
s Phai tra ngin han khac
9 Vay ngin h?n
10 QUY khen th!i6ng, phnc lqi
Ng dni h?n
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2 Trri phi6u chuyan d6i
L DUphdng phii tra dai h?n
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- Cii phiiu ph6 thing co qq,in
bidu quyit
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3 V6n khac cia chLi sd hiiu
1 Qui dau tuph6t tridn
s Lqi nhuan sau thu6 chua phan ph6i
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Trang 6ToNG coNc rY cd PHAN MAy vrET Tl6N
56 7 Le Minh Xuan, Phuons 7, Quan Tan Blrh 860 cno tni chinh ri6rg gira ni6n d6
Thanh ph6 H6 Chi Minh, cHxHCN Vi€t Nam Cho k, hoar done 6 thans kiit thtc neay 30 th;g 6 n.m 20l;
BAo cAo KtT euA HoAT DoNG KrN'H DoANH RrtNc cloA NrtN De
Cho ki haqt d,ng 6 thdng kdt tkic ngdy 30 thAng 6 ndm 2016
(Ban hanh *eo Th6ngtu sii ) A0/20I TT-BTC
Don vi: VND
Mi Thuy6t Tn 0t/01/2016 Tn 0l/01/2015 sii ninh dil, 30/6/2016 d6n 30/6/201sCHI TIEU
Doanh thu bdn hang vA cung cep dich vu
CAc khoin giem fir doanh thuDoanh thu ilNan vd ban hang vi cung cApdich m (10=01-02)
GiA v6n harg b6n va djch vu cung cap
Loj nhuan gop va ben hang va cung c6p dichvir (20:10-11)
6 Doanh thu hoqt dong tai chlnh
7 Chi phl lai chinhTrons d6: Chi phi ldi wy
8 Chi phl ban hang
9 Chiphi quan li doanh nghiep
10 Lqi nhuan thuin tt ho?t dons kinh doanh
(30:20+Q|-22)-Q5n6))
11 Thu nhAp khrc
1i Llii nhuan kh6c (40=31-32)
14 T6ng Iqi nhuan k6 loan tru6c thuii
16, Lqi nhuAr sau thu6 (60=50-51)
31
321050
5l
60
2929
Trang 7TdNc coNc ry cO pHAr vAy vtt r rtEN
So 7 La Min}) Xuiin Phuonq 7 Ouan Tan Bjnh Bno c6o tni chitrh ri€ng giiia nien d6
Thanh phd Hd Chr Minh CHXHCN _ Vidr N,m Cho ki ho4t dong 6 thang k6t rhic ngdy 30 theng 6 nam 201;
BAo cAo LU'u cHUyEN TliN TE RrtNG Gli/A Nl6N Do
Cho ki hoat dang 6 thdng kitth cngdyj0th.ing6ndn2016
I LU.U CHUY6N TIiN TU'HOATDSNG KINH DOANH
L L?i nhu\n tnrdc thui
M5
0506
TiI01/01t2016 din30/6n016
TnI 0ll01/2015
d6n 30/612015
2, DiAu chinh cl,o cdc khodn:
C6c khoe du phdns(hoan nhap) 0l
LO chenh lCch li giA h6i dori do denh giA lai cac 0t
Knoan muc len te co eoc nqoar te
153.685.303.92551.809.512.234
627 0',7 4 .419(t2.457 166.868)
584.000.000200.885.785.502
(361.067.8r0.007)
(379.700.012.013)
693 .918.277 811(361.178.456)(21.000.000.000)(34.334.371.361)(12.7 6t .94',t .780)
83.57s.743.723
(71.758.5t 1.298)175.300.000(41.000.000.000)31.000.000.000(14.000.000.000)
| 2.246 _522.0268_626.557323(106.710,131.949)
90.806.024.640(68.67 8 .1 59.920)(r26.000.000.000)
(9 t .t 20.000.000)840.000.000
13 _944 _326.524(237.275.558.235)
(131 .226 .898.077)(84.000.000.000)
(r02.929.900.947)
(84.408.400.261)149.602.216,602
Larru no?r dong dau tu
Chi phi lei vay
3 Lgi nhdn d hoat d1ng kihh doanh t?dc
unr dii yin tw dOhgThay d6i cec khoan phni thu
Thay d6ihins tdn khoThay d6icac khoin phei trn
Thay d6i chiphi ffi irudc
TiCn lai vay da lra
ThrC thu ihap doanh nghi6p dan6p
TiAn chi khec cho hoat d6ng kinh doanh
Lvu chuyin tiinrhuintu hott dOns kinh dotthh
II LI'U CHUYi\ TIEN I |]'HOAT DQ\G DAI TI'
l Tien Lhi mua sam tAi san .o di.h
2 Ti6n thu do rhanh li vd nhupns ban teisin c6 dinn
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2 Tian chilrd no giic vay
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u r.dr rhu h6iJ;u ru gop 16r \ ao don \ i khac 2b
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III LI]tI CHUYiN TIEN TTI HoAT DoNG T,iI CHiNH
t Ti6n thu tu di vay 33
0809
3436
Lull chuyan tian thuan trong nim (50=20+30+{0) 50
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Arh huorg cja da doi r) g.d hoar d6,qu) doi ngoa:
otTiatr vn c6c kho,in hrcrg d',ong tiAn cuiii ki jO
Nguy€n Bfch Thny Ngudt l4p
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Trang 8TONG cONG TY co PHiN )IAY vrET TItN
56 7 LC Minh Xuan, Phuorg 7 Quen Tan Binh Bno c6o tiri chinh ri6ng giii" ni6n iraThanl ph6 Hd Chi Nlinh cixHaN viatNam Cho ki hoat dong 6 fieng k6t ihnc nsay 30 tha;s 6 iam 2016
THUY]iT MINH BAo CAO TAT CHiNH RI6NG GIIfA NITN DO MAU B O9a-DN
(Bart hahh heo Th6hc tLt sa 240/2014/T"t BTCngLy 22 thdng 12 nAm 2Al1 c a B0 Tni chinh)
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T6ns s6 nhan vien cna Tdng C6ng ty tqi ngev 30 thang 6 nam 2016 la 8.965 ngubi (rai ngAv 31 th6ng 12
ndm 2015: 8.766 ngrdi).
Nglnh ngha kinh doanh Yn ho4t dong chinh
Ngenh ngha kinh doanh cLia T6ns C6ns ry la san xuit, kinh doa$ san phim det ma) cec lonr'
I.;gCongry.hulenngJnl'cni\iJldsdr \Ldr !.r l:r I dodrh ma\ m;c c!' rne nlu 'du
- San xuat mua ban sdn phim de1 mav cAc loai;
- San xuAL kinh doanh: ngulcn phq liiu, miv m6c, thi6t bi, phu tnng, c6ng cu ngdnh det nlav va bao bl, thi6lbidien lanh dan dqng vd c6ng nghiepl
- Thj6tbidien - am thanh - enh sang;
- Muaban miy bom gja dung va c6ng nghiep;
- Dich vu giit, in, theu vi ddo tao cat nlav c6ng nghiep;
- oa"-,r, iav aurg, nnl doartr co stl hi tingikh-u ;ang nghiep, cho thue van phdng, nha xuo1rg, thi6r
oi khu b"i: !a
- D Lh ru eido nn,l v5 r.hJ)ir 1/18 hu dai l)laub:in.
Chu k-i slin xuit, kinh doanh th6ng thulng
Chu ki sen xuat, kinh doanhlh6ngrhubg cua T6ng C6ng rv duqc thuc hientrong thdi gian kh6ng qua 12
thang
Thuy6t minh va kh, ning so sinh th6rg tin tren b6o cro tni chinh ri6ng giiia ni€n d0
56 lieu so sanh tcn bang cen d6i k6 toan ri€ng gitra nicn dO la s6 IiCu cna bro c{o tdi chini riCng cho nan i:'l
"r''l"r'' t6itl,i .gz'y ]l thang 12 nIm 201i ;a duqc kii:m toan vA s6 lieu so s6nh ren bao cro kit qua
hoat dons kinh do;h riCng gita niCn dO vd bao cdo lL"u chuvAn tian te ricng sina nicn de la so lr'u (natao cao t"ai clinl rieng gi ;i6n d6 cho k, hoat dong 6 dfng k6t thirc ngay 30 thang 6 nam 2015 dA duqc
'rr npnrip ta, i"+ rneo Oul.: aint o ls 2000 OD-Bl' r-QLler dinl' ls r.ltd) l0 rl'a1g I rdJr
2006 cn; BO Tdi chinh vi Th6ng tu s6 244|2009,'IT-BTC gdy 3l tharg 12 nam 2009 cia B0 T:ii chinlNgay 18 thang 5 nam 2015, BO Tdi chinlr da ban hanh Th6ng iu s6 75/2015/TT-BTC ("Th6ng tu 75") sLia
a6"i, fr6 *ng al6u 128 Th6ng tLr 200 huong dan ch6 dO kii loAn cho doanl nghi€t Th6ng tu 75 cho ph6pcac doanh nghiCp thuOc d6i tuqng phai hp beo cao tai chinh ri6ng gita nien d0 (b6o c6o tiii chinh qu, v'!
bio cAo lai chinl ben nien) duqc lla chqn lap bdo cao lai chinh dcng Sita nien d0 nrm 2015 theo quy
di r tai Qu)6t dinh 15 Theo d6, b6o cao tlj chinl ri€ng gina nlen d0 cho k, hoat dong 6 thang k61lhric
ngaylOthang6nam:Ot:cuaT6ngCdngrydidu!,cl,ptlreoQulEtdinnt5Tu\nhren.viec6pdUngcic
th;ng tu ni) kh6ng c6 anh humg rqng )Eu den trrrh so sAnh cLla cac so lLeu trin bao cio tai chinh riCng
gita ni6n d0
Trang 9THUYET MNH BAO CAO TAI CHiNH R6NC GIIIA NIIN DO Gi5p theo) MiU B OOa-DN
2 cd sd LAp BAo cAo r.\I cHiNH RriNG GrfiA NItN D0 vA N;.M rAI cHiNH
Cosd l4p bno cro tii chinh ri€ng gina niCn d0
860 cao tai chlnh ricng giiia niCn dO kam theo duqc trlnh bAy bing Ddng viet Nam ("vND"), theo
lgu)En lic gia g6c !a phu h,rp rdi chudn m!,c ld ro chd dO kd toan doani nghiep \ i:;r Nam rt ca( qLv
dtnh phdp l) o I'er quan ddn ucc hp \e ninh b;) bro cao rai chinh giua n:an d0
860 c6o rai chinl riCng gita ni6n dO nay duqc hp d6 tlinh bay tintr ltrrl e,l chini rieng cil, T6ng C6ng tv
tai ngaLy 30 theng 6 nam 2016 vA k6t qua hoAt dong kinh doanh rieng cnng nhu tinh hinh lL"u chuvCn tien
ti rie-ng ct''o naoiti
"t inr, k6t thuc cuns ngdy vi th6, Tdng C6ng tv kh6ns thr,Ic hjen hqp fi6t crc khoenddu ru-rro crjrrg rr con \a cdng l) li6n kdL lrong bdo cdo L;i clini r.eng gind nidn dd nav Chllh ,aLh ,(e
roar o6i r oi ca."l'ho,r diu r.r cu,r'T6nq Cong r1 duqc lrrni b.r) chi rier nong'l hu) dl mirh s6 4 duoi dAv
Bao cao tai chlnh ricng gina nicn dO kh6ng n-ham phin dnh tlnh hin}l mi chrnh kar qua hoqt dong kinn
doann vd tini hnrh luu chuy6n tiin ti tleo cac ngulin tac vd thong la kd toan duqc ch;p nhan chung tai
cAc nudc kh6c ngodi ViCtNam.
NIm tii chinhNam rai chjnh cua Tdng Cong t) bar dau tt ngdy 01 th6ng 0l va k6t thtc vdo ngay 31 rhing 12 B,o ceo
iiichmnrrenggitan;eidqciai6necongtydu-oclapch;kihoatdongtirngdv0lth6ng0ld6nngAv30
theng 6 hang ndn.
3 AP DUNG HUONG D.4N Ki ToAN MdI
Ngdy 21 thdng 3 nam 2016, BO Tai chlnh 6a ban hami Thdng tu s6 53/2016/TT-BTC ("Th6ng tu 53") sLia
a6i.-U6 sune mOt s6 aldu cna Th6ns tu s6 200/20I4IrT'BTC ngev 22 thrng 12 nam 2014 cia BO Tai
"r'l,lir,uai ae, "rrO
aO r.6 ioan cho-doanh nghiep Th6ng tu 53 c6 hieu lqc cho nam iai chrnh bir ddu \ao hoic sau ngly 01 thang 01 nam 2016 T6ng COng tv da ap dqng Th6ng ru 53 rong viec lap va trinh bey
beo cao tai chlnh riCng gita nien dO cho ki hoal dong tu ngdv 01 thang 01 ndm 2016 tdi ngAy 30 thAng 6nem 2016 cna T6ng C6ng tY
1 T6M TAT CAC CHiNH SACH Ki TOAN CHU Y6U
Sau day le cac chinh sach k6 torn chn y6u duqc T6ng C6ng ty 6p dlmg trong vlCc hp bao ceo tli chinhrieng gita ni6n dO:
Urc tintr t6 to*nViCc lap b6o c6o tdi chinh riCng giaa nien dO tuan thir theo chudn muc k6 torn, ch6 d6 k6 to6n doannnshrep Vigt Nam v; ca€ quy dpll phap li c6 li€n quan d6n viec lap va trlnh birv bao c6o tai chinl gita
riend,rrduc;uBanlongui;md6.Theiconlirgudcrr \asiadir\rnhhuonjdin.6 ilsubJocaovdconu no rA
'rin ra \i6c nrni ba\ clc knodn.ons nq !a .ai san liin ring llr nga) l;p blo cJo rdi chirrh
,riii'"r, l - Orq.-.lp bdns,:r ca sq hi;u bi;t cia Ban Tong Ci:n dd so rhu rd pl'dr 'inh.o lhi
khec v6i crc udc iinh, gia dinll dat ra
C6ns cq tii chlnh
Ghinhin ba ni
Tdi sAn tn! chinh: 'f!i ngiiy ghi nhAn b?n ddu, tai san tdi chinh duqc ghi nlan theo gia giic cong c6c chi
ph1 giao dich c6 ljen quan tiqc ti6p d6n viec mua s6m fii san tii chin.h d6 Tai san fii chulh cia Tdng
C6ng ty bao gdm lian vd cAc khoen tuong dLrong iiCn, phai thu Hlach hang vd phai thu khic, phai fiu vC
cho vay ng6n hqn va cec khoan dautu tiichinh.
ions no taL LhLnh Tqr ngay ghi nhi-n ban diu, c6ng ng tdi chinh dugc ghi an theo gle g6c cong caclhi
phr ;iao dich (o lidn quan tru( tidp din viec phn hanh c6ng no tdi chinh d6 C6ng nq tai chinh cta T6ngCons r) b.o gdm (a lhoan !.) phai tr; nguoi b.rr vd pl'ai n; khdc v;.hi phr ph,ii n5
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Trang 10TO\C ( O\G T} ( O PH \\ \I,\T \ IETTIEN
THUYL I It\H B{O C{O T it CHt\H Rta\G ctI A \tEN DQ (Tiip rheot \4{UB0')a-D1
Dn h giti Lti stu hn ghi t,h,n bdn dAu
Hi(n Ia .hu o qr] dirl \e oJr Ir gi- lar \o ,g cJ tdi(\ nI5.ru ghr nhan ban dau
Tiin vn cnc khodn tuorg duo'ng tian Tian vd cac khoan tuong duong tian bao gom tian mal I4r qui (ic khoin tien gui khong ki h?n, ccc
kloAn diu tu ng6n hqn, c6 kha nang thanh khoan cao, di dang chulin doi thanh tiin \) ,r rui ro li6n quand6n viec bi6n dong giatri.
Cic khorin dAu trtlichinh
Cdc khoin tliu tu nim gin din ngd! .lno hanCAc khoan deu ru niim gin dan ngdy.deo h4n bao g6m crc khoan tian gti ng6n heng c6 ki hqn mi r6ng
C6ng b c6 y dinh vd kh; nans gin dan ngay dAo han Thu nhap lai iil cec khoan tiAn gni ngan hang c6 ki
h?n ghi nhAn rdn Bao cio k& quA hoat dong kinh doanh rieng gitra niCn dO tren co sd dtr thu
Cdc khoan cho wy
Cac klodn cho vay duoc xac dlnh theo gi6 g6c trir di cec khoan dq phdng phdi thu kh6 ddi Dlr phong
phiti thu kh6 ddi c6c khoan cho va) cia T6ng C6ng ty duqc trich ldp theo crc quy dlnh kC todn hiCn hinh.
Diiu tu t,ato c.ihg 1), canC6ng t) con ld cAc c6ng t) do T6n-g C6ng 1y kiiim soal Viec kiam soit dat duqc khi Tilng C6ng ty c6 khAnang kiCm soat cdc clrinh sAch lai chinh vi hoqt dong cta cec c6ng ty nhan dau tu nlrlm thu duqc lqi ich
tt hoqr dong cia cltc c6ng ty ni).
Gop *;n ticn doanhC6c khoen g6p v6n liCn doanh ]a thda thuan trCn co so ki k6r h9p d6ng rnA theo d6 C6ng ty va cac b€n
tham qia th;c hi€n hoal d6ng kinh t6 ren co sd ddng ki6m soat Co sd d6ng kiAm soal duqc hi6u la viecduaricac quy-6r dinh mang tiDh chi6n luqc ]ien.quan d6n cac chinh sach hoet d6ng vA tii chinh cna don vili6n doanhphiiic6 su d6ng thuan cna cac bCn d6ng kiCm soei
Trong truirng hq? m6t c6ng ty rhanh vl€n trlrc ti6p thuc hien hoqt dong kinh doanh theo cac th6a thuan
Ii6n doanh plin v6n e6p vio tai san ddng kiam sorir va bAt ki khoan nq phai tle pher sin-h chung phii
gAnh chix cnng vdi cdc bcn g6p v6n li6n doanh khic tn hoqt dong cua lian doani du!,c hqch toan veo brocro Gi chinh cta c6ng ty tuong tmg vi duqc phan loei theo bAn ch6l cua nghiep vlr kinh tC lhdi slnh CackhoAn c6ng na va chiphi phat sinhco licn quan trgc ti6p d6r phAn v6n g6p trong phan lai \rn done krdmsodt du!,-c h?ch toAn lren io sd d6r rich Cac khoAn thu nhap 1n viec ben hang hoac sir dung phJr sin phinr duqc chia ru hoat dong cua li6n doad va phan chi phi phct sinh phei gdnh chiu duoc ghi nhan khi
;hac chan khoan ler rlh kinh le co ilug! ru crc giao dich nay duqc chuyan toi ho?c chuyCD ra kh6i C6ng
ty va cac khoan lqi ich kinh t6 nay c6 the duo c xac dinh m6t cAch d6ng rin cay
Crc thoathuan g6p v6n licn doanh li€n qxan d6n viec thinh lap mot co sd kinh doanl doc lap trong d6 c6
ca ben Lh,rr g'i gop ron .ran dodrh Jro pqi IJ o 'o kinh doonh do ,3 kii I .odr
Di| ht tdo cin| ry tiin kit
COng ty lien k6t la mot c6ng ty ma T6ng C6ng ty c6 anh hu(nE d6ng kd nhL'ng kh6ng phdi lA c6ng ty con
hay a6ng ty lien doanh cna T619 C6ng ty Anh hLrorg dling kd tha hitn d qu),an tham gia vao viec dua ra
.a ol\ir a rn re cnrllh ;.n "i"lrnr ra noar Jans.id bir r\jr J;J u ,l'L,rg kl'61s.o anl hL,-ns \i
nir ki6rl 'odr l'o.c oon- l.em "- ,l'LlC l rnh - r na\
T6ng C6ng ty ghi nlan bar diu khoen ddu u vio c6ngly con, c6ng 1y liCn doanh, li€n kdr theo gia g6c
T6ng C6ng ty h?ch to6n vio thu nhAp iren Bao cro ldt quo ho?r don:j kinh doinh rring gitra nien dO
kloen dugc chia tn lqi nhuan thu6n Iny ke cna bCn nhan dau tu phal sinh sau ngay dau tu CAc khoan kh6c
na long , org rr rl.rin duoc njoJi ldi nl'r+nduoc.\JdLo ": l.r ph;rr Luh^i ca khoiloJLnJ\.
drJoc tli rl;i l khodr j.dnr rJ Bi goc diu tu
t !
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Trang 11TO\G C6\G T}'cO PHi.\ MAY vItrT TltN
THUYTT ]lrl\x Bio c/(o Ti.t cHiNH RrtNc GrtlA NrtN pO Gi6p rheo) MAu B 09a-pN
Cac khoio dau ru lao c6ng ty con, cdng ty liCn doanh, c6ng 1y li€n k6r duoc rrinh biy h.ong Bang can d6i
ke toiin riCng gina niCn d6 theo gi6 g6c trir di c6c khoAn du phdng giam gja (n6u c6) Dq phdng giem giadiu tu vao cOng t1 con, c6ng ry liCn doanh, c6ng ty lien ket duoc trlch ldp rheo quy dintr iai Th6;g tu s6
228l2009.rfI-BTC ngey 07 thang 12 nlm 2009 cna BO Tei chinh vi "Hudng dan chd d6 trich ht va st
dung cec khoan dq phdng giem gi6 hang tdn lho, ton $;t cac khoan ddr tu tii chrnh, n9 phai thu kl6 ddi
vd bao hann sen phim, hing h6a, c6ng tnnh xry lip r?i doanl nghrdp", Thong tu so 8s/2013,/m-BTCngdy 28 thang 6 nam 2013 cna BO Tii ch{nh va vi6c sria d6j b6 sung Thdng tu s6 228/2009,TT-BTC vacac quy dinn k6 toan hien hanh
Diu tufio conE c yijn cnd aoni khAc
Diu tu vdo c6rg cp viin clia don vj khac phan afi cic khoan deu lu c6ng cl) v6n nhung T;ng C6ng rykh6ng c6 quya, kiam soAt, ddng ki6m sort hoic c6 anh huoos dang kA d6i vdi bcn duqc diu tu Knoan
ddu tu vio c6ng cg v6n cec don vi kllec duo c phan 6nh theo nguyen gii trir cac kloan dq phdng giam giadau tu
Nq phni thu
Nq phafthu la s6 tian c6 tha ftu hdi cna k1ldch hang hoAc crc d6i tuqng khac ve duqc rrtnh biy theo gia
trighi sd trn di cac khoan du phdng phei thu kh6 ddi
Dq phdng phei thu kh6 ddi duqc trich lap cho niiing khoan phdi lhu da quA hqn tbanh io6n tt sAu thing trd lcn, hoic crc khoan phAi thu ma ngudi nq kh6 c6 kha nang thanh toen do bi thanh li, ph, san hay cac
kl6 khan tuong iq vd c6 rhe kh6ng th€ thanh toen cac klodn no
Hdrg tdn kho Halg ron kho duqc xec dini lrdn co,d g:a rhip hon giod gia goc r; g;6 'ri ,\uin c6 r\i rhuc \i(n duqc
cie g6c h;ng t6n kho bao gdm chi phr ntsuyCn vir lieu tuc ti6p, chi phl lao dong trgc tl6p vd chi phl san
xu6t chung, niu c6, d6 c6 duo c hang ta'n kho o dja dl6m vd trqng thdi hicn tai Hang tdn kho drloc h4ch
todn tleo phuong pbrp kC khai thuong xuyen va dnh gi6 lheo phuong ph6p thgc t6 dich danh doi \,di
nguy€n phu lieu vd phuong phap binh quan gia quy6n d6i vdi thdnh phAm Chiphl sen {uat kinh doanh dd
dang danh gi, iheo chi phi nguyCn vat Ieu cla sen pham may mlc tGrr cdc c6ng aloan sen xuAt GiA tri
$udn c6 tha thuc hien duqc duo c x6c dinh bing gii ben udc tlnh tri cAc chi phl u6c tinh di hoan rhenh
san phdm cnng chiphi ti6p thi, ban hang vaphan phili phar sinh
DJ phons siam sia hbs r6n klo duo n lch lap cho hdng rdn kho Idn dqng, c\in luin chu)61 \ e \hi gil trisli s6 cua hans ton kho cao hon gil tri thuan c6 th6 thrrc hien duo c t?i rhiri di6m k6t thric klk6 toan
Tiisan c6 dinh hiru htnh vi kh6u hao
Tdi san c6 dinh htu hinh duqc trinh bay theo nguyCn gi6 trir giirrihao mdn liiy k6 Nguycn gii tai san c6
dinh hru hinh bao gdm gia mua va toan bO cac chi phi licn quan khec lien quan tryc ti6p di:n viec dua ia
san vao trqng thai sAn sang st dung Nguy€n gi6 tdi sdn c6 dinh lrtu htnh do crc nhA thiu xay dqng baogdm gia tri c6ng trinh hodn tharJr ban giao, ca( chi phr lien quan trsc trdp kh6c va 16 phr trudc ba Nguyelrgi6 tii san c6 dinh htu_hinh do tU lan, tll xey dUng bao g6m cbi plri xty drmg, chi phi srn ru;t thuc tephat sinh cong chj phi lap dit va ch?y thLi
Tai san c6 din! hfu hinh duqc khAu hao theo phuong phAp dLrdng thing dqa trCn thdi gian hau dung ud.
rinh Thdi gian khAu hdo nhu <au:
Sdram
Nhn xums ve var kiEn tnicMay m6c vd lbi6t blThict bi quan lY
Tni snn v6 hinh vn hao mdn
5
6
3-6
Tai +n \6 hinh rhd lian gi; Ir qu)61 .n dun8 ddl lli Dhdn mdn vi linh Tai sall vo hih duoc LrrLh b-)
theo nguyen gia td gi, tr! hao mdn lny k6 vd duoc phrin bo theo p}uorg phap duong th;ng dua tren thdi
gian st dlng hnu dlng u6c rinh Thdi gian st dtng hliu ich cila tai san v6 hini duo c udc tinh tt 2,5 namden 5 nam
4
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Trang 12TONG C6NC TI CO PHi\ \rAl VlrrrlaN
THUYTT MNH BAO CAOTAI CHiNH RIING CIOANION DO (Ti6P thCO) MAU B OgA.DN
Thue hoat ilong
MOt khoan thuC duqc xem h thuC hoat dong khi bCn cho thue van duqc huong phan ldn cec quvdn lqi vd
phai chiu rni ro va quyan sA hnu tii sen
Doanh thu cho thuC hoal dong duqc ghi nnan lheo phuong phip duong th.ng trong 5u6t rhdi gian cho
tbu€ Chi phi tuc ti6p ban dau phAt sirn trong qu; trlr,h dam phan ki hqP ddng thud hoat dong dliqc ghi
nhan vdo si6 rlici,n l;i cna tei sin cho thuc v;k; torn theo phuons phap duong thnng nong su6t thiri sian
cho thu€
C6nq tv ld b€n di thue
Chi Dhr rhue ho, dorq dua sl'i $en \eo Bdo cao *et qur no?r dang kini dodr\ rneo phusng phrp
Jr.ig +;"g,'" i ",;t',rroi gia'r rl.re t;ct'ho:n rian nndnduq h'rac piai rhu run rqo diiu \isr k) I'ir
hqp dlng th"uC hoit d0ng cG duqc ghi nliin theo phuons phap dudng lhans hong suot thdi gian rhuC'
Chi phi tra truAc
Chi phl lre tru6c th6 hien tian thuC 22.261,9 n'zd6t t?i Khu C6ng nghiep Det mav Bini-An thuoc Ap Binh
Bi.]l'lhan! 'l ,in rhu6 ddr rr nudc duol phdn b6 \io bdo .;o ler que hoql dong kir'h doarrh r'dnt rheoph.rong p\ip auol'g rl"ing ruons uns \,or rhoi gian Jlue la s0 nrm'
Chi phi ra tudc cdn bao gdm chiphi thuC c6c cna hang Chiphl rhue cic cna hang duqc flan h; \)o bao
cro i6t qua ho?t dong ki; doanl ricng gita nicn dO theo phuong phap duong thang ruong fng vdi thdi
gian rhuC theo h9? d6ngCnc khonn du phdng Phei trn
Cac doar duphong phdi tra rhd rren.ac .hoar r-o.ip rhdi \ isc .ho nhin rlin dusc rricl'rru6' v;o cuoi
.,ii r' l"n.uo.t oio,n oo nguoi l.o dine dd l,rr viac rirr I6ng Cong r) ir d.r '2 rl'dng lro len' lhoig;rr l"-r rie di rinn trq cip ,roi iid h rong rl'oigidn lguor ldodgniJa am\ieclhucrechonguoi 'Ldqng
lao dons tdt di thbiei;n nsudi lao dong da tham gra b;o hrem th;t nghiep theo quv drnn cna phAp luat va
iroi ii"i lj.,iC" ai a"singudi sri drrne lao dorrg (hr rra rrq cdp rh6r vlec M!rc trrch cho m6i nam lam
viec;ing mot nna mtc luong binh quan tlldng theo Lu-rtt Lao dong, LuEt Bio lii'm u 'hqi vA c'c v6n ban
t,'0,,g aio
"i rlen qr- rraric tuong blnh quan thang dd hnh trq (ap thoi.!rac sc rluqc diert chinh veo cu6i
m5;liltaocaomeomtcluongbinhqu6ncrhasauthanggannhatnnlddnihordiernl;pb'ocaotdichinlr
r;lrg iit" "le, aO ra,,g r''ay g"jam clr; khoen trich tur;dv sc duqc ghi nhan vao b6o cao k6t qua hoit
dong kinh doannrieng gitra nj€n dO.
Cl'i nhtn doanh thu
Doanh rnL b"1 hana dLqc s\r nld-n khi ding Ihoi !ho m;n r;r ca n m
' 5 r di6u k ign sou
ral l6n-Corgnyoachulingi,ophdnlm rni rota 19: l\l grn.ien'oi qu)'n so hnu ''n ph'm hoiic
hanr hoa cho rgubi mu.;
ibt Tdng Cong ty lhong con n.m git quydn quen li hang h6a nhLr ngui'i sd htu hAng h6a hoic quyCn
kiBm so6t hiins h6arDoanh thu du; c xr; dinn tuorg d6i chic chin;
T6ng C6ng ty sE thu duqc lqi lch kinh lC tu giao dich ban hnng;vAxac dinh duqc chi phi licn quaD dcn giao dich ban hang
Doanh thu cung cdp dich vu le doanh thu tir hoqt dong gia cdng, thu nhap tll viec cho thu6.mav m6c thjet
bi, cho thuc nhd, klo Doanh thu cna giao dich va cung cip dich vrr duqc ghi nhan kl1i kCi qu: cia siaodich d6 duqc.\ac dinh m,rt cach dnng tir cil K6t qua cna giao dich cung cAp dich vr,r duqc x6c dinn khi thdi man rir c; bin (4 r dieu kidn sru:
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TH U} ET M INH BAO CAO TAI CHii\H RII\G GTI A NIEN DO IT theo MAU B O9a-DN
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Chr ti6t ti ld g6p v6n \,A quytn bieu quydt t4i cac c6ng ty con vd c6ng ty ljen k6t tai ngay 30 thAng 6 nim
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