Embed Size (px)
Citation preview
. ..
CONG TY CO PHAN FULL POWER
16DT743 KCN SONG THAN 2-Di AN-BiNH DUONG
加'.IST:3700330471
BAO CAO TAI CHINH QUY 04 NAl\生 2016
CONG TY CO PHAN FULL POWER
BANG CAN DOI KE TOAN
Tr;zi ng妙 31thcing12 niim 2016
TAI SAN
A. T Al SAN NGAN H~N
I. Ti~n va cac kh。如何O'llg dtro•ng ti臼
I . Tien
2. Cac khoan tu011g du011g tien
Ma s6
100
110
111
112
II. Dftu t叮 tai chinh ng~n hi.tn 120
1. Ch的1g kho個 kinh doa叫1 121
2. DI! phOng giam gia ch的g kh。如 kinh doanh 122
3. Bau tun這m gi前 den ngay dao h仰 123
Ill. Cac khoan phai thu ngan h串n
I. Phai thu ng溫n h但 cua khach hang
2. Tra trucrc cho nguai b釘1ngan hψ1
130
131
132
3. Phai thu n9i b9 ng迦lh個 133
4. Phai thu theo tien d9 KH hqp d6ng xay dl,fng 134
5. Phai thu vS cho vay ng~n h例1 135
Thuy€t minh
V.01
V.03
V.04
6. Phai thu ng街1h敏l khac 136 V.05
7. DI! phong phai thu ngan h~n 泌的 doi
8. Tai s釘1 thi~u cM xii' ly
IV. Hang t6n kho
1. H的g tδn 划的
2. DI! phong giam gia hang ton kho
V. Tai san ng垣n h學n khac
1. Chi phi 廿a 叮叮ac ngan h平n’, 2. Thue GTGT duqc khau 仕lr
3. Thue va cac 泌的的 khac phai thu Nha nu&c
4 . Giao djch mua ban l早i trai phieu Chinh phu
5. Tai san ngan h早n khac
TAI SAN
B. TAI SAN DAI HAN
I. Cac khoan phai thu dai h學n
1. Phai thu ctai h早n cua khach hang
2. Tra 甘uac cho nguai ban dai h早『13. vδn kinh doanh a d011 vi 甘\IC thuoc 4. Phai thu n9i b9 dai h平n5. Phai thu vs cho vay dai hψ1
6. Phai thu dai b~n 岫ac
7. D\! phOng pbai thu dai h制1 kh6 doi
II. Tai san c6 djnh
1. Tai s釘1 cδd inh hctu hlnh -Nguyen gia
- Gia trf hao mon h歹ke
137 V.3,4,5
139
140
141
149
150
151
152
153
154
155
V.07
V.13
Thuy~t Ma so .
200
210
2 I I
212 213 2 14
215
2 16
219
220
22 1 222
223
mmn
V.05
V.09
Ban thuydt minh btio ccio tai chinh la phtin khong the tt:ich rai αia bt:ioct:ion句P
Mftu sfi B 01 - DN
Dσn vj tinh: Dδng Vi?t Nam
31/12/2016
73,568,487,113
5,877 ,331,629
2,793,045,629
3,084,286,000
37,723,218,229
25,529,635,964
30, 134,020,649
213,830,242,549
(231,804,965,883)
34,284,950
28,433,94 7,266
28,433,947,266
1,533,989,989
1,324,204,874
209,785,115
31/12/2016
8,896,375,341
2,017,010,800
2,017,010,800
4,569,382, 792
4,569,382,792
33,690,359,492
(29, 120,976, 700)
。1/01/2016
86,820,929,905
19,388,228,198
9,388,228, 198
I 0,000,000,000
41,966,618,491
26,253,729,161
29,907,968,094
212,835,939,818
(227,065 ,303,532)
34,284,950
21,779,282,098
21,779,282,098
3,686,801,118
3,478,016,003
208,785,115
01/01/2016
10,031,986,911
2,060,500,800
2,060,500,800
5,595,348,244
5,595,348,244
33,690,359,492
ρ8, 0夕5，。I 1,24砂Trang I
CONGTYC6PHλN FULL POWER Mau so B 01 - DN
BANG CAN DOI KE TOAN
T(ii ng妙 31 thimg 12 niim 2016 Dσn vj tinh: Dong Vi?t Nam
2. Tai s卸的 di帥的ue tai chfnh 224
-Nguyen gia 225
” Gia trf hao man h伊ke 226
3. Tai san co dinh vδhinh 227
-Nguyen gia 228
- Gia trf hao m的 Luy ke 229
Ill B§t dl)ng san d§u t叮 230
- Nguyen gia 231
- Gia tri hao mon luy k€ 232
IV. Tai san do· dang dai h宇n 240 V.08 288,042,707
I. Chi phi san xu缸， kinh doa吋1 da dang dai h制 241
2. Chi phi xay dl)1lg cσb加 dδdang 242 288,042,707
V. £>§u ttr tai chinh dai hi,m 250 V.02
1. DAu tlI vao cong ty con 251
2. DAu ru vao cong ty lien doanh, lien k~t 252 3. Da、 u ttr g6p v6n vao dcm vi kMc 253 326, 192,000,000 326, 192,000,000 4. Dl,I' phong diu tu tai chi吋i dai h祖 254 (326, 192,000,000) (326, 192,000,000) 5. Da、 u tlI n街，n gifr den ngay dao h平n 255
VJ. Tai san dai ban khac 260 2,021,939,042 2,376,137 ,867 I. Chi phi 甘＆甘u&c dai h平n 261 V.10 2,021 ’939,042 2,376,137,867 2. Tai san thu是 thu 凶1~p ho街1 I亭i 262
3. Thi已t 訓， v~t 肘， phl,l rung 也ay th€ dai h胡 263 4. Tai san dai hl;Ul khac 268
TONG C(>NG TA.I SAN 270 82246428622454 96,852,9162816
NGUONVON Ma s6 Thuy是t 31/12/2016 。l/01/2016minh
c. NQ'PHAITRA 300 357,039,756,347 352,855,990,909
I. NQ' ng逼n h串n 310 357,039,756,347 352,855,990,909 I . Phai tra cho ngtrm ban ng且n h學n 311 V.11 27,831,421,599 29,481,884,200
2. Ngueri mua 甘a ti en 仕u&cngan hc;m 312 V.12 38,084,213,378 39,866,234,522
3. Thu€ va cac khoan phai n(>p Nha nu&c 313 V.13 13,021,434 21,800,992
4. Phai tra nguai lao d(>ng 314 143,061,378 469,506,970 5. Chi phi phai 的 ngan hl;Ul 315 V.14 57,625,009,824 57,878, 126,061 6. Phai 訂a DQi bQ ng釘1 hc;m 3 16
7. Phfli tra theo ti~n d9 KH hqp d6ng xay dl)1lg 3 17 477,432,850 8. Do訂1h thu chua thl,fc hi~n ngan h租 318
9. Phfli 甘a ng街1 h車n khac 319 V.15 131,218,595,884 122,529,595,091 10. Vayvanqt}me tai chi凶1 ngan h個 320 V.16 101,647,000,000 102,557,000,000
11. Dt,r phOng phai tra ng~n hl;Ul 321
12. Quy khen thuang, phuc lσi 322 51,843,073 13. Quy blnh 6n gia 323
14. Giao djch mua b如 l學I 仕ai phi€u Chf吋1 phu 324
II. NQ' dai h~n 330
Ban thuyet minh bdo cdo tai chinh la phdn kh6月E the tdch rai cua bdo cdo nay. Trang2
CONG TY CO PHλN FULL POWER M§u s6 B 01- DN
BANG CAN DOI K宜 TOAN
T(,li ngay 31 thang 12 n伽z 2016 Dan vj tinh：的ng Vi¢t Nam
1. Phai tra nguai ban dai h個 331
2. Ngucri mua tra tien 叮叮ac dai h早n 332
3. Chi phi phai tra dai h早n 333
4. Phai 甘a n(>i b(> v~ von kinh doanh 334
5. Phai tra n(>i bQ dai h羽1 335
6. Doanh thu chua thtJc hi~n dai h~n 336
1. Phai tra dai h~ kh缸 337
8. Vay va nσthue tai chfnh dai h胡 338
9. Trai phi@u chuy已n d6i 339
10. c6 phi@u uu dai 340
11. Thu已 thu 吋1~p hoan l學i phai 甘a 341
12. DI! phong phai 仕a daih~n 342
13. Quy phat 甘i已n khoa h9c va cδng ngh~ 343
NGUONVON Ma so Thuy~t 31/12/2016 。1/01/2016mmh
D. VON CHU so H(fU 400 (27 4,57 4,893,893) (256,003,07 4,093)
’. I. van ch函 sO- hii-u 410 V.17 (27 4,57 4,893,893) (256,003,07 4，。93)I. V6n g6p cua chu sδ hfru 411 329,999,910,000 329,999,910,000
- Co phieu ph6 thOng c6 quyen bieu quyet 41 l a 329,999,910,000 329,999,9 10,000 - Co phi~u uu dai 41 lb
2. Th~ng du v6n co phiin 412 550,000,000,000 550,000,000，。。。3. Quy~n ch9n chuy已n d6i 甘ai phieu 413
4. v6n khac cua chu ser Mu 414 5. cδphieu quy 415
6. Che叫1 l~ch d釘由 gia l學i tai s釘1 4 16
7. Che吋1 l~ch cy gia h6i doai 417
8. Quy dau tu phat trien 4 18 7,609,558,160 7,609,558, 160
9. Quyh6 廿q sap x@p doanh ngh i~p 419 10. Quy khac thu(>c vδn chu sδ h吐u 420
11. Lqi nhu~ sau thu@ chua phan ph6i 421 (1 ,162, 184,362,053) (1, 143,612,542,253)
- LNST chua ph如 ph6i liiy k@ d缸 cu6i峙 tru6c 421a (1, 143,61 2,542,253) (1, 104,967,345,883)
- LNST chua phan ph6i kY nay 42lb (18,571 ,819,800) (38,645, 196,370)
12. Nguon von dau tu XDCB 422
II. Ngubn kinh phi, quy khac 430 1. Nguδn ki吋1 phi 431 2. Nguδn kinh phf da hinh 血紅白 TSCB 432
TONG C(>NG NGUON VON 440 82246428622454 96285229162816
Ngm'ri l~p bi~u K益 toan tr甘的g
wacillL-一 一斗LN AA G N -Y M
冒E且－
H T AO T LE QUOC THANH VINH
Ban thuyet minh bcio ccio tai chinh la phdn khong thi tcich r&i c臼 bcio ccio n.砂．Trang 3
Miu sA B 02 - DN C6NG TY CO PHAN FULL POWER
BAO CAO KET QUA HO~T D<)NG KINH DOANH
Cho 紗k£ toan nlim 2016 Dan vi tinh: fJ6ng Vi~t N伽
Nam 2015
118,692,352,097
118,692,352,097
125,767,005,115
(7,074,653,018)
N益m2016
83,750,049,428
83,750,049 428 76,573,952,357
7,176,097,071
Quy 04/2015
52 187,435,658
52, 187,435,658
65,03 1,918,893
(12,844,483,235)
Quy 04/2016
14,200,412,048
14,200,412,048
1 l ’的1,804,297
2,368,607, 751
Thuy~t Milso ..
IDIDD
VI.01
VI.02
VI.03
18
勻，“nu’l
nunuv
’l’l
CHi TIEU
I. Do缸1h thu b切 h釘1g va cung dp dich vu
2. Cac khoan giam trir doanh thu
3. Doanh thu thuful v在 ban hang va cung cfip dich V\I
4. Gia vbn hang b組
5. LQi obu~n g{)p v~ ban bang va cuog dp djch v1
(20 = 10 -11) ’，
、JU’，l ’。53, 130, 182
15,164,022,321
7,498,716,31 ;7
1,680,561 ,210
7,669,749,639
7,668,654,145
233,977,573
6,952,417 148
l’932, 67人712
、a
d
’.. 11. 18,061, 105,216
(39,246,650,373)
17,207,606,236
(16,020,697,594)
5,827,818,3 10
(25,390,741,120)
8,230,466
l’946,727,419
人945,671,936
1,828,533,364
(1,398,422,566)
VI.04
Yl.05
20
－i
弓，－3JξJKU
22222
VI.06
6. Doanh thu ho@t dong tll.i chinh
7. Chi phi tll.i chinh
Trang do: Chi phi /{ii vay
8. Chi phi b加 hang
9. Chi phi quan ly doanh nghi~p
10. LQi ohu~o thu§n tir bo早t d{)ng kinh doanh
(30 = 20 + (21 - 22) - (25 + 26)) 、’
，
可司
I 0,973,675,068
10,372,221 ’。65
601,454,003
(38,645,196,370)
1,025,639,525 3,576,761 ,732
(2,551, 122,207)
(18,571,819,801)
2,295,905,257 925,274,391
1,370,630,866
(24,020,110,254)
13,215,291
359,910,336
(346,695,045)
(1,745,117,611)
VI.07 Yl.08
30
31 32
40
11. Thu 吋1ap khac 12. Chi phi khac
13. LQi ohu~n 岫ac ( 40 = 31 - 32)
14. Tfiog IQ'i nhu~n k是 toan tnr6'c thu是(50 = 30 +40)
\1J
lJ ao emu-
ay eo ／川
VI.09
50
51 52
(38,645,196,370)
(1,171)
(1,171)
(24,020, 110,254)
(728)
(728}
(l,745,117,611)
(53)
(53)
Vl.11
60
70
15. Chi phi thu~ TNDN hi~n h如h
16. Chi phi thu~ TNDN hoan l扣
17. LQ'i nhu~n sau tbu是 thu nh串p doanh nghi(lp
(60 = 50 - 51 -52)
18. Llii cσban trcn cA phifo
19. Lili suy gi晶m tren cl. phi€u
、
~
Trang./
－一一～A一LEQUOCTHλNHVINH
VI.It
H創刊l111y€1 minh b6o coo tai chinh la phlin khong th€ ttich r出口，a btio coo nay.
71
Ng甘·iri l~p bi~u
er--
CONG TY CO PHAN FULL POWER
BAO cAo LUU CHUYEN TIEN T~
(Theo phuang phap gi飢 ti~p)
Cho妙ki toan nam 2016
Mdu sa B 03 - DN
Dσn vf tinh: Dδng Vieft Nαm
CHI TIEU
I. LUU CHUYEN TI的TUHO~T D<)NG KINH DOANH
1. LQ'i nhu~n tr甘6'c thu是
2. Di~u chinh cho cac khoan :
．也1~U hao tai San c6 djnh va b~t dQng San d§.u tlI
- Cac kho釘1 di,!' phong
- Lai’的 chenh ！~ch tY gia hδi doai do d的h gia li;i.i cac kh。但 ml)c ti~n t~ c6 的c ng呻吟- Lai’的 ttr ho平t d9ng d§.u tlI
- Chi phf lai vay
- Cac kho釘1 di~u chi吋1 划iac3. Lc;ri nhu~n t世 ho~t dQng kinh doanh tnr&c thay dBi
v6n hru d9ng
- Tang (.), gi的（＋） cac 尬。但 phai thu
- Tang (.), giam ( +) hang ton kho
- T街ig (+), gi釘n （﹒） cac kho釘1 phai 甘＆
（仙6ng k已 lai vay phai 甘丸 thu€ thu nh~p phai n9p) - T街1g (-), gi釘n (+)chi phi tra trmk
- Tang(-), gi如1 （＋）出的g khoan ki吋1 doa吋1
- Ti~n lai vay da tra - Thu~ thu nh~p doanh nghi~p da ni;>p
- Tien thu khac tu hoi;i.t d9ng kinh doanh
- Tien chi khac tu ho早t d¢ng kinh doanh
LtrU chuy益n ti~n thufin 的 ho斜的ng kinh doanh
II. LUU CHUYEN T且NT訂H。在T D<)NGDAUTU
1. Ti€n chi d€ mua s肘， xay dl,l'ng TSCB va cac TSDH khac 21
2. Ti~n thu tu thar由 l夕，吋ur，仰1g b釘1 TSCB va cac TSDH 值1ac 22
3. Tien chi cho v呵， mua cac cong c1,1 nq cua don vi khac 23
4. TiSn thu h5i cho vay, b加 l學i cac cδng cυnq cua don 24 vi khac
5. Ti€n chi d§.u tu g句 von vao don vi khac 25
6. Ti~n thu Mi <tAu nr g6p v6n vao don vj kl也 267. Ti~n thu t訂 lai cho vay，品的c va ]qi nhu辛n dtrqc chia 27
LtrU chuy~n ti~n thuftn tir ho斜的ng dftu ttr 30
Thuy是tB宜昌 so
mmn
01
02 V.08
03 Vl.6
04 VI.5
05
06 Vl.5
07
08
09
10
’－
7臼句JA
斗
Ill
-
p3
正U
司JQV
，且，
l
．t
－舟，必
Ban thuyet minh bao cao tai chi’, 1h la phlin khOng th€ tach rui cua bao cao nay.
N這m2016
(18,571,819,801)
1,025,965,452
(8,230,466)
1,945,671,936
(15,608,412,879)
(2,3 14,271,433)
6,654,665, 168
(2,605,306,717)
354, 198,825
(13,519,127 ,035)
8,230,466
8,230,466
N洹m2015
(38,645,196,370)
1, 130,3 10,85 1
3,334,617,255
7,663,041,562
( 4,268,453,291)
7,498,716,317
(23,286,963,676)
(6,698,917,796)
(10,529,098,751)
10, 175,493,548
580,968,564
(29, 758,518,111)
(823,363,636)
10,961,283,061
1,052,556,675
11,190,476,100
Tr，αng5
CONG TY CO PHAN FULL POWER
BAO cAo LUU CHUYEN TIEN Ti::
(Theo phucmg phap gi如 ti~p)
。10 ~兮地泊的 nam2016
M~u s& B 03 - DN
Dem vj tinh: Dδng Vi?tNam
CHI TIEU
III. LUU CHUY直N TIENTUH。在T D(>NG TAI CHiNH
I. Tien thu tu phat 隘的 co phi缸，油加 von g6p cua CSH
2. Ti~n悅 l早i v6n 的p cho cac chU sδh仙， mua I~ c6 phieu cua doanh nghi~p da phat h紅白
3. Tien thu 的 di vay
4. Tien 甘a nq goc vay
5. Tien tra nσgoc thue tai chi吋1
6. Cot帥， lσi 咄u~ da tra cho chU Sδh趴i
LllU chuy缸的n thu§n tir ho斜的ng 泊i chinh
Luu chuy但 ti但 thu§n trong 峙（50 = 20+ 30 + 40)
Ti臼 va ttrong atrong ti~n a~u 峙
λnhhu伽lg cua thay dBi tY gia h6i doai quy dBi ngo亭it~
Ti~n va ttrong dtrong ti但 cuBi l寸（70 = 50+60+61)
Ngum l~p bi缸
Thuy已tMa so
mmn
31
32
3456000 1d
弓31J1dA
且可
ZJro
61
70
K已 to個 trtr抽g
司cviL一 一斗LTO THJ MY NGAN LE QU6C THANH VINH
Ban thuydt minh brio ctio ttii chinh la phtin kh6ng the ttich riJi cua btio ctio nay.
Nam 2016 Nam 2015
(13,510,896,569)
19,388,228,198
(18,568,042,011)
37,956,270,209
5主立乏主且629 19,388,228,198
1\
叭扒扒l
Trang6
CONG TY CO PHAN FULL POWER Mau s8 B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH
Cho 妙 ke loan nam 2016 Dern vf t的h: Dong 的？tNam
I. I>k..C DIEM HO~T I><)NG CUA DOANH NGHI草P
1. Hinh thuc sO' hfru v但： v6n c6 ph~n.
2. Linh V\fC kinh doanh: xay dl,lilg
3. Ho~t dqng chinh cua Cδng ty:
Thiet k~ thi cong Ifip d單t h~ th的g di~n cong nghi~p trong 吋1a may va ~ac t扭曲a d缸 dµng, h~ th6ng dp thoat nu帥， h~ 3 thδng lψ曲， trang trf n9i ngol;J.i that, s飢 w的﹔ NM.p khau cac v~t tu thiet bi trong nu6c chua sari xuat dugc de ph\lc vυthi cong cac cδng trinh trung thau; San xuat va lap d切的 dieu khien, hQp noi di徊， mang cap, thang cap, nga 哼， ti treo va cac 、ph1,1 ki~n di~n 他ac; Xay d\Illg dtrcrng day trung 的 va tr仰 bi6n di~n d6n 35KV; Gia cong c缸， u6n, san phu b~ m革t kim lo亭i﹔ Thi已t ke thi cδngva s加 xuAt cac ph1,1 ki~n 6ng cong nghi旬， v~t li~u cach nhi~t, b6n cht'.ra ap h,rc b~g kim lo字i; Thi已tk已 thi cong va s細則在t maym的 thi已t bi dung cho nang hl;l, b6c da va v~ chuy~n hang h6月 Thi已t k是 va xay dl,lilg cac cong trl由的ng nghi~p va dan dυng﹔ Nghien ClrU tram trong va kinh doanh cay canh, hoa bonsai va cay cong nghi~p﹔ Thi cong Ifip d革t h~ th6ng phong chay chfra ch旬， h~ th6ng ch的g d(lt nh~p cho cac cong 的吋1 dan d\}ng va cong ngh i~p﹔ San xuAt ki他 doa的 h~ th6ng c的ng dδp~υc Y\l cho cong 甘、inh xay dl,lilg tkg h~﹔ S但 XU在t be- to嗯， cac d u ki~n bing be - tong; San xuat khung c白a, tu前1g rao bang kim IOl;l.I; S如 xuat gi如 gi帥， cot pha, cac m事t h但g trang tri n9i that bang go; Gia cδng thep; San xuAt khung keo （叫法 ti~n ch已）﹔ S釘l xuit gia cδng cac l o學i da﹔ E>~u tu ki吋1 doanh ca sδ h平 t~g t平i khu cong nghi~p, cυm cong nghi~p, khu cong ngh~ cao （即i t滋 la dau tu khu cong nghi~p); £>au tu xay dl,lilg tru加g l守 thu~t xay d明lg; Kinh doanh bftt d9ng s但 （d§.u tu tl;l.o l~p 址1之 cδng trinh xay d昕ig de b缸， cho thue, cho thue mua; dau tu cai tl;lo dat va d~u tu cac cong 甘inh 甘en d缸 thue d~ cho thue I~i d缸 dac6 峙 t~n9); Ki凶 doanh d\ch Y\l b缸 d(:mg san (di ch Y\l mδi gi6i b§.t d9ng san, djch Y\l di曲 gia bat d9ng s缸， djch vυsan giao djch bat d()ng sari, djch Yl,l tu van bAt d9ng san, djch vυct Au gia bit d9ng s釘i, dich vυquang cao bAt a9ng s釘1, djch Y\J qu釘l Iy bM a9ng s釘1).
4. Chu kY san XU缸，腦nh doanh thOng thu的1g.
Chu k夕 s的 XU缸， ki吋， doanh cua Cδng ty keo dfil 甘ong vong 12 th但g theo nam tfil chi吋1 thong thu前1g bat dau tlr ngay 0 1 th釘lg 01 den ngay 31thang12.
正5. l>~c c1i~m hoi;tt c1(}ng cua doanh nghi~p trong nam tai chinh co anh htri'Yng den bao cao tai chinh: khong c6.
6. T6ng s6 nhan vien d~n ngay 31 tbang 12 nam 2016: 11 nh缸 vien. (Ngay 31 th但g 12 nam 2015: 49 他飢 vien)
7. Tuy恆的姑岫益 nang so sanh thong tin tren B的 cao tai chinh
Vi~c h,ra ch9n so li~u va thOng tin can phai trlnh bay trong bao cao tai chir由 du1σc thl,J'c hi~n theo nguyen tac c6 the so sa吋1
duσc gifra cac kY ke toan tuang 的g.
II. NIEN I>(> KE TOAN, D<JN VJ T並NT車 SUDVNG TRONG KE TOAN
1. Nien d(} k~ toan
Nien d9 K已 t。但 cua Cong ty b缸 dftu t訂 ngay 01 th訂單 01 vak已t thuc ngay 31 th訂單 12 h剖g nam.
2. Don vj ti主n t~ s酋 dyng trong k~ to個
£>6ng Vi~t Nam (VND) dugc 吋dµnglam dσn vi ti如 t~ 品。i s6 k6 toan.
圍. CHUANMT/C vλCHE I><) KE TOAN AP Dl)NG
1. Che d() K屋 toan ap d1,mg
Cong ty ap d1,1ng Che d9 ke t。但 doanh nghi~p Vi~t Nam theo hu1的g dfui t早i Th6ng tu s6 200/2014斤f-BTC dugc B9 Tai chinh Vi~t Nam ban 惜的 ngay 22112/2014, thay the cho Ch6 d9 k~ toan doanh nghi~p ban 泊的 theo Qu問題的弱的／2006/QE>司BTC ngay 20/3β006 cua B() tru，的g BQ Tai chinh va Th6ng 削弱 244/2009月T-BTC ngay 3 1/12/2009 ctia BQ Tai chi吋l.
Cac thuyet minh nay la b6 ph(in h仿1 thanh cac Bao cao tai chinh. Trang 7
”、 ..
CONG TY CO PHAN FULL POWER M~u sB B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH
Cho Aφ ki toan nam 2016 Dem vi tinh: Dong Vi?t Nam
2. Tuyen bb v~ vifc tuan thu chuiin m\l'c k~ to紐咱也毛的時 to組．
ChUng toi da thµc hi~n cong vi~c ke toan l?p va trinh bay bao cao tai chi址i theo cac chuan ml,l'c ke t。如 Vi~t Nam, che d9 ke t。但 doanh n~i~p Vi~t Nam va cac quy djnh phap ly c6 lien quan. Bao cao tai chi曲 da dugc trinh bay m9t each trung thlJC Vcl h呻吟 ve ti他 hi曲 tai chinh, ket qua ki出 doanh va cac luong tien cua doanh nghi~p.
Vi~c ltJa ch9n so Ii~u va thδng tin can phai trinh bay trong ban Thuyet minh bao cao tai chinh duσc thtJc hi~n theo nguyen tac tr9ng yeu quy dinh t~i chu~n mµc ke toan Vi~t Nam so 21 ” Trinh bay Bao Cao Tai Chi吋1”．
仇人 CAC CHINH SACH KE TOAN AP D可NG
1. Cac lol;li cy gia b6i doai ap dl}.ng trong k已 toan
Cong ty thµc hi~n quy d6i d6ng ngo早i t~ ra d6ng Vi~t Nam can c白 vao t夕 gia giao djch thgc t已 va t夕 gia ghi 弱的toan.
Nguyen tac xac djnh tY gia giao djch tb\fC te
Tat ca cac giao djch bang ngo早i t~ phat sinh trong i寸（ghi nh?n ng phai thu, nσphai 甘a duσc thanh t。如 ngay b加g ngo孕i
t~） duσc h早ch toan the。可 gia thµc t€ t字i thai di~m giao djch phat si吋l.
So dtr cuδi k夕 cua cac 他oan mυc tien t~ (ti缸， tuang duang ti缸， cac kh。但 phai thu va phai tri, ngo學i 悅 cac khoan mυc tra tnr&c cho ngum ban, ngum mua 仕主 ti在n tru&c, chi phi tra tnr&c, c孟c khoan d革t c9c va cac 站10an doa址ithu 吐1車n tnrc主c)“ g6c ngo早i t~ dtrσc cta叫1 gia l早i theo t夕 gia giao djch thtJc te cδng b6 t早i th<ri diem I?p bao cao tai chi吋1:
-T夕 gia giao dich thgc te khi danh gia l平i cac khoan mυc tien t~ c6 goc ngo學i t~ duσc phiin lo<:ti Ia tai s釘1: ap di,mg theo tY gia mua ngo?i t~ cua Ng伽 hang Ngo學i thuang Vi~t Nam. Ty gia mua quy d6i t學i ngay 31/12/2016: 22.780 VND八JSD.
-T夕 gia giao djch thi;rc te khi danh gia l♀i cac khoan mυc tien t~ c6 goc ngo?i t~ drn;rc phan lo?i Ia ng phiii tra: ap d1,mg theo tY gia ban n伊拉 t~ cua Ngan bang Ngo學i thuang Vi~t Nam. T夕 gia b但 quy ct6i t斜 ngay 31/12/2016: 22.780 VND凡JSD.
Chenh ！~ch t夕 gia phat si他廿ong nam 的 cac giao dich bang ng呻吟 dugc ghi 址i?n vao ket qua ho?t d('mg kinh doanh. ’、．’、且，、，Che叫1l~ch t夕 giado d位由 gia l學i cac kho釘1 mµc tien t~ c6 goc ngo伊 甸甸i ngay ket thuc n組n tai chfnh sau khi bu trl.r che吋1
）~ch tang va chenh ）~ch giam dtrσc ghi nh?n vao k€t qua ho平t d()ng kinh <loan}1.
Nguyen t主c xac djnh tY gia ghi s8 k已 toan
Khi thu hδi cac 尬。但 nσphiii thu, cac khoan kY cu阱， W quy hoi;ic thanh toan cac khoan ng phiii tra bang n伊拉吟， Cδngty s白 di,mg tY gia ghi sδthµc te dich danh.
’‘ ? .λ 2. Nguyen t通c ghinh學Il de khoan tien va tuσngduσng tien
、、Tien bao 的m tienm草t t平i q峙， tien g企i nganh但g khδngl寸 h制 va tien dang chuyen.
Cac khoan tmmg duong ti但 bao g6m cac 尬。加 tiSn glri c6 時 h早n va cac kh。但 dftu tung但 h扭 c6 th剖 h仰的c khong qua bath但g, c6 tfnh thanh 凶oan cao, c6 凶a n且ng ch叮gn dBi dS dang th的h cac lugng tisn xac ainh va khong c6 出isurui ro trong chuy缸 d6i thanh tien.
3. Nguyen tile k是 toan cac 抽oan di'iu tu tai chinh
Nguyen t~c k~ toan cac khoan d~u tu g6p v6n vao don vi khac
Kh。但 diiu tu g6p vδn vao aan vi khac la khoan d卸的 cua Cong ty vao cac dan vi khac dS th1Jc hi~n cac dµ 但 hgp tac kinh doanh.
Cac khoan dftu tu dugc ghi nh扣 theo gia g缸， bao 的m cac chi phi lien quan 廿叭的p d€n vi~c dftu tu.
Vi~c trich l車p dµ phOng du＇σc thµc hi~n can Clr vao ket qua CUa cac dlJ 街1 hgp tac ki叫1 doanh.
Cac thuyet minh nay la b♂ ph(in hσp thimh eek Bao cao tai chinh. Trang8
Mau sB B 09 - DN CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH
Dem vt tinh: Dong 的。 Nam
4. Nguyen tac ghi nh~n cac kboan phai thu thl10'Dg m~i va pbai thu khac:
Nguyen t逼c ghi nh~n cac khoiin ph晶i thu: theo gia gfJc trtr dµ phOng cho cac khoan phai thu kh6 doi
fhu ’,-a
nu 勻，b
m >Gn n ’G o d’s- ，
一胸
口妙
。ιH
C
Vi~c phan lo~i cac khoan phai thu la phai thu kMch hang, phai t}m ni)i bi) va phai thu M泊c tuy thui)c theo tinh ch§.t cua giao djch phat sinh ho革c quan h~ giua cδng ty va doi tu研1gphai thu.
Phu個g phap l~p dg phong phai thu kh6 doi: dµ p~ong phai thu kh6 doi dugc ucrc tfnh cho phAn gia tri bi t6n th§.t cua cac khoan nσphai thu va cac khoan dau tu nam giii den ngay ctao h~ 世iac c6 ban chat tucmg 阿 cac kho的 phai thu kh6 c6 趾1a nang thu h6i eta qua h~n thanh to徊， chua qua h?n nhung c? th~ 他的g doi du，σc d。他ach 問他的g c6 kha n街道 tha油toan vi lfuηvao ti叫1 tr切g pha san, dang lam thu tυc giai th~， mat tfch, b6 甘δn...
5. Nguyen t~c ghi nh~n hang tbn 站。：
Nguyen tic ghi nh~n hang tbn 尬。： Hang t6n kho dugc ghi 曲~ theo gia 的c （﹒）悅 dµ phOng giam gia va dµ phong cho h加g t6n kho 16i th剖， m~t phfun chk
G泌的c hang tbn 抽o dm;rc xac djnh nhu sau:
- Nguyen li~u, v車t li~u, hang h6a: bao gom gia mua, chi phi v~ chuy但 va cac chi phi lien quan trµc ti給他ac phat sinh 品c6 dugc hang ton kho a dja di已m va tr早ng thai hi~n t學i.
丸，《《- Chi phi s但 xuat ki吋1 doa吐l dδdang: bao gom chi phi nguyen v早t li~u chinh，吋1伽 cong trt,rc tiep va chi phi san xuat chung phat sinh 廿ong qua trinh thµc hi~n xay lll.p cac cong 的吋1Xay d明ig d&dang.
).
Phuong pbap tinh gia tri hang ton kho: NMp tnr6c xuftt側的
H學ch to個 hang tbn kho: Phuong phap ke khai th的ig xuyen.
Phuong phap J~p dg phOng giam gia hang tbn 岫o: Dµ phong cho hang t6n kho dtrQ'C trfch l卸 khi gia tri thu但 c6 th~ thµc hi~n dugc cua hang t6n kho 出6 hem gia 的c. Gia trj thuAn c6 the thµc hi~n duσc Jagia b如 u6c ti由 tru di chi phi u6c ti吋1 品 h。但 th釘lh san phfun va chi ~hi ban ~ang u6c tf吋i. s6 dµ phong g釘n gia hang t6n kho la s~ che吋i ！~ch giiia gia goc hang t6n 岫o l的 hem gia 剖 thuan 吋 the tht,rc hi~n dugc cua chung. Dµ phong gi卸i gia hang ton 岫o dugc l事p cho tl!ng m革t h剖gtδn kho c6 gia 的c 16n hem gia tri thuan c6 the thµc hi~n dugc.
6. Nguyen t~c ghi nh~n va 抽iu hao tai san c6 djnh (TSCI>):
6.1 Nguyen t這c ghi nh~n TSCI> hfru hinh:
Tai san c6 dinh huu hi他 dugc ghi 的~n theo n思Jyen gia tru di (.) gi卓別 hao mon Hly k已. Nguyen gia la toan bi) cac chi phi ma doanh nghi~p phai b6 ra de c6 dtrQ'c tai san co dinh tfnh den thm diem dua tai s缸1 d6 vao tr?ng thai s街1 sang sfr di.mg theo dt,r tf吋i. Cac chi phf phat si凶 sau ghi 的~n ban ctiu chi duσc ghi tang nguyen gia tai s卸的割的 r這u cac chi phf nay chll.c chan lam tll.ng !qi ich ki咄 te trong tucmg lai do sl'.r dυng tai s扭曲. Cac chi phi khong th6a man dieu ki~n 廿en dm;rc ghi 油加 la chi phi trong iφ．
”, A .’,’”;. ~、；. ～Khi t剖 s卸的 di吋l dugc b如 ho學c thar由 ly, nguyen gia va khau hao luy ke du＇σc x6a so va bat kY khoan lai lδnao pbat si叫1
ru vi~c thanh ly deu duσc tinh vao thu nh~p hay chi phi trong k夕．
Xac dinh nguy在n gia trong tUng 廿凹的g hσP
Tai scin co ajnh hil-u hinh mua siim
Nguyen gia tai san c6 倒出 bao g6m gia mua (tru (-) cac khoan dugc chi已t kh§.u thucmg m♀i ho草c giam gia), cac kho扭曲峙（組1δng bao 的m cac kh。但 thu已 dtrgc hoan l?i) va cac chi phi lien ~uan 仕i.rc ti€p d已~ vi~c dua tai san vao tr{lng tbai s~n sang sudυ嗯， nhu chi phf lap d祉， ch~y th宜， chuyen gia va cac chi phf lien quan trµc ti已p khac.
Tai s但 c6 djnh hi的 th加h do ctAu tu xay dt,rng theo phuong th的 ~iao th缸， nguyen gia la gia quy已t toan cong 叭的 d§.u tu xay d切活， cac chi phi lien quan 仕IJC tiep M泊c va I~ phi tru&c b早（n已u c6).
Tai s如 cδdi巾 lanha c品，，v?t ki€n 叫c g~n Ii6n v6i quy6n s白白ng d缸 thi gia tri quy~n S白白ng d缸 du，σc xac di由 riengbi~t va ghi nh~ la tai san co di吋l vo hin}1.
Trang 9 Cdc thuyet minh nay la bl) phgn h97J thilnh cac Bao cao 必i chinh.
CONG TY CO PHλN FULL POWER Miu s6 B 09 - DN
BλN THUY宜TM酬H RAO cAo TAI cHiNH Cho 妙 ke toan nam 2016 Dem vj tinh: Dong Vi?t Nam
6.Z Pb11ong pbap岫au bao TSC:D
Tai san c6 d！由 duqc kh在u hao theo phmmg phap 卸的g thang di,ra tren thm gian 吋甸ng 吋c ti出 cua tai san. Thai gian hfru dµng u6c tinh la thOi gian ma tai san phat huy dugc tac dµng cho san xuat U吋1 doanh.
Thili gian hii'u d11-ng uuc t的h cua cac TSCD nhu sau:
Nha xu&r.毯， vtjt Iden true
Phucmg ti?n vtjn tai, truyen dan
Thiet bi. di,mg cυ quan ly
20nam
05-08 n益m
。＇6 niim
05-06 nam 可
May m6c, thiit bi
7. Nguyen t這c ghi nh~n chi phi xay dl!flg cσban dO' dang: , I
1 且 λ ．’，Chi phf xay di,rng cσban dδdang duqc ghi 由學n theo gia goc. Chi phi nay bao gom: chi phi mua sam m6i tai san co d扭h,
xay d切g mm ho~c sua chua, cai t仰， mδn)ng hay trang bj l~i ky thu~t cong 肘叫l.
Chi phi nay duqc k~t chuySn ghi tang tru san khi cδng tri曲 hoantM曲， vi~c nghi~m thu 咕咕 th€ da thi,rc hi~n xo嗯， tai s組duqc ban giao va dua vao 仕羽1gthai san s釘1g Slr dυng.
，司
8. Nguyen t這c ghi nh~n chi phi tra tnroc
Chi phi tra tm&c t?i cong ty bao gom cac chi phi thl/C te da phat sinh 的ung co lien quan den ket qua ho斜的ng kinh doanh cua nhi釘 l寸峙 t。但. Chi phi tra tnr&c cua cong ty bao g6m cac chi phi sau: Chi phi thue d缸， chi phf cong Cl} dl}ng cυva cac chi phi khac ...
Phuong phap ph但 b6 chi phi 仕a tru&c: Vi~c ti的 va phan b6 chi phi tni 仕的c vao chf phi ho似的ng ki巾 doa吋l rung k夕theo phuong phap du加g th向. Can Ctr vao tf吋1 chfrt va mtrc d(> rung lo~ chi phi ma co th<Ji gi?-11 ph卸的 nhu sau:“ phi 甘a truac ngan h?n ph釘1 b6 trong vong 12 tMng; chi phi tra 叮叮crc dai h研1 ph釘1 bo tu 12th釘1g den 36 thang.
9. Nguyen tac ghi nh~n nv phai tra
Cac khoan nq phai tra duqc ghi 曲事n theo nguyen gia va 他的g thap hon nghia V\l phai th剖1h to釘1.
Cong ty thl/c hi~n ph釘1 lo?i cac kho釘1 nq phai tra la phai tra ngum ban, phai 甘a khac tuy thu(>c theo tinh chat cua giao d!ch phat si吋1 ho~c quan h~ gi白a cδng ty va doi tl!切1g phai tra.
Cac khoan nq phai 悅 duσc theo dδi chi tiet theo lφh?n phai 廿丸 doi U研1gphai 廿丸 lo?i nguyen t~ phai tra (bao 的m vi~c
danh gia l早i nσphai 伯也6am加 djnh nghia cac 址1。但 ml}c ti~n t~ c6 的c ngo亭i t~） va cac y釘的 khac theo 叫m d.u quan ly cua Cδngty.
T早i thai di€m l~p bao cao tai chi曲， Cδng ty ghi nh~ ngay m(>t khoan phai tra khi c6 cac bang ch的1g cho th~y m(>t khoan tδn thatc6 岫a nang chac chan xay ra theo nguyen tac th~ tr。ng.
10. Nguyen t這c ghi nh~n vay
Gia trj cac 仙。但 vay dugc ghi nh~ la t6ng s6 ti~n di vay cua cac ngan h但g，的 ch此， cδng ty t剖 chinh va cac d6i M仰gkhac.
Cac khoan vay duσc theo dδi chi tiet theo ttrng dδi tl!仰g cho v呵， cho nq’的ng khe u6c vay ng va ttrng lo♀i tai san vay nq.
11. Nguyen t垣c ghinh車n va vδn boa cac khoan chi phi di vay:
Nguyen t垣c ghi nh~n chi phi di vay: lai tien vay va cac chi phi 岫ac phat sinh lien quan tri,rc ti是p den cac khoan vay cua doanh nghi~p duqc !0i n?扭曲u仙。如 chi phi san xu缸，區出 doanh trong 峙，叫 khi chi phi nay ph釘到他的 cac khoan vay lien quan tn,r? tiep den vi~c dau tu xay di,rng ho~c san xufit tai s組 dδdang duqc ti的 vao gia tri tai s扭曲 （auqc v6n h6a) khi c6 du di~u ki~n quy di由 t?i chu.in mlJC k已 toan s6 16 ” Chi phi di vay＇人
Cac thuyet minh nay la b9 phqn hσp thimh cac Bao cao tai chinh. Trang JO
CONG TY CO PHAN FULL POWER M!u s6 B 09 - DN
BANTHUYET B直到H BAO CAO TAI CHINH
Cho 妙 ke toan nam 2016 Don vf tinh: Do峙的手t Nam
;( • • .正，Ty J~ von h仰 dm;rc 的 d~ng de xac djnh chi phi di vay dtr9'C von h臼 trong l寸： Tnr，的g hσp phcit sinh cac kh。但 v6nvay chung, trong 的 c6 吋 dυng cho m\lc dich dau tu xay d\ffig ho車c san xuat m9t tai san do dang t隘的 chi phi di vay c6 du di~u ki~n v的 h6a 甘ong m6i l寸峙 t。如 dugc xac djnh theo t)' I~ v的 h徊的i v6i chi phi !Uy ke bi巾 quan gia quy~n phat sinh cho vi~c dftu tu xay d開g ho~c san xufi.t tai s但 d6. T夕 I~ v6n h6a dugc tinh theo tY I~ Iai suit bi吋1 quan gia quySn cua cac khoan vay chua tra trong k夕 cua doanh nghi~p. Chi phi di vay duσc v6n h6a trong k夕 i命的g duσc vu研 q闊的ng s6 chi phi di vay phat si曲 trong k夕 d6.
12. Nguyen t這c ghi nh~n chi phi phai tra: 、..
Chi phi phai 叫出0的m chi phf lai v叮 phai 帥， chi phf cong trinh va cac chi phi phai t;a khac.. da phat sinh trong k夕 bao 、
cao 的ung thtJc te chua chi tra. Cac chi phi nay dugc uac tfnh h呻吟 d!Ja 甘en cac hgp do嗯， th的 thu?n,.
13. Nguyen tac ghi nh~n v&n chti s& h加
Nguyen 倍c ghi nh~n v6n g6p cua chii sO' hfru:
v6n g6p cua ch白 sδhuu duσc hinh tha咱也 s6 tiSn 品的p v6n ban d缸， g6p b6 sung cua cac c6 dong. v6n g6p cua chu sδ h飢i dl!Q'C ghi 吋1?n theo s6 von thtJc te da 的p bang tiSn ho草c bang tai s組 tinh 出eo m~nh gia cua c6 phieu da phat h釘lh khi m6i th的h I?p, ho~c huy d()ng them de mδr()ng quy mo ho早t d()ng cua cong ty.
Nguyen t~c ghi nh~n th草ng dU' v&n c6 ph§n.
Th單ng dtr v6n c6 ph§n: Phan 釘lh kho釘1 che付1 ！~ch tang giua gia phat h紅1h c6 phi已u so v6i m~叫1 gia khi phat ha叫1 Ian 主.；）.
dau ho草c phat h紅白 bo sung co phieu va che址1I~ch 值ng, giam giua so tien thtJc te thu duσc so v6i gia mua l早i khi tai phat h組h c6 phi~u quy. Tr凹的g hσp mua l♀i c6 phi已u dS huy b6 ngay t♀i ngay mua thl gia制品 phi已u ~ugc ghi giam ngu&n v~n kinh doanh t平i ngay mua Ia gia thtJc t已 mua l平i va ci:ing ph創 ghi gi加l ngu6n v6n kinh doanh chi ti已t theo m~吋1 gia va ph§.n th草ng du v6n c6 phan cua co phieu mua l亭i.
Nguyen t這c ghi nh~n IQ'i nhu~n chua phan ph6i.
Nguyen t~c ghi 由加 Jgi nhu~n chua ph缸 ph6i: dugc ghi nh扣 Ia s6 I胡油u?n (ho革c 16）的防t qua ho平t d()ng kinh doanh cua doanh nghi~p sau khi tr訂（－） chi phi thue thu 由~P doanh nghi~p cua l寸 hi~n h前h va cac khoan dieu chinh do ap dµng h街的 thay dδi chinh sach ke toan va dieu chi吋1hδi to sai sot tr9ng yeu cua cac n街n truac.
Vi~c ph釘1 phOi Igi 吋叫車n du。c can c企 vao diSu I~ cδng 可 va thOng qua D早i h9i d6ng c6 dong h釘1g n知n.
14. Nguyen tac va phtrσng phap ghi nh~n Doanh thu va thu nh~p khac
Nguyen t逼c va phtr1σng phap ghi nh~n doanh thu hQ'p dδng xay dl!Ilg
Doanh thu ctia hQ'p d&ng xay d\fflg bao g&m: Doanh thu ban dftu dugc ghi nh?n trong hgp dδng; vacac kh。但 tang，回amkhi thvc hi~n hσp d6ng, cic 組108.n tien thu伽ig va cac khoan thanh to姐姐1ac neu cac khoan nay c6 的1a nang lam thay doi doanh t恥， va c6 th~ xac di吋1 dugc m9t each dang tin c?y. Doanh thu cua hgp d6ng xay d1JOg dugc xac djnh bang gia 甘ihσp ly cua cac khoan da thu ho~c se thu duσc. Vi~c xac di吋1 do位lh thu cua hσp dong chiu tac dong cua nhieu yeu to 拙的ngcha.c ch加 vi ch白ng tu夕 thu<)c vao cac S1J ki~n se xay ra trong tuang lai. Vi~c u6c ti他 thtr1前1g phai dugc stia d6i khi cac SlJ
ki~n 的 phat si曲 va nhfrng y釘的岫1ong ch~c chiin duqc giai quy已t. Vi y鈔， doanh thu cua hgp d6ng c6 thS tang hay gi的δ吋ngthai 峙．
丸，、’、Ghi nh~n doanh thu va chi phi cua hQ'p dong xay dl!Ilg dm;rc ghi nh~n theo 2 tnrong hQ'J> sau:
1. Tru1加g hQ'p hQ'p 的ng xay dl!Ilg quy djoh nha th§u dtrQ"C tbanh toan theo ti扭曲的 ho平ch: khi k~t qua thvc hi~n hσp 的ng xay dlJOg duqc tr6c tinh m<)t each d如g tin c~y, thi doanh thu va chi phi lien quan ct€n hσp d6ng dtrgc d世出~tuang 伽g v6i ph卸的ng vi~c da hoan tha曲曲的a thftu tv xac dinh vao ngay l~p bao cao tai chfnh ma khong ph1,1 thu(>c vao h6a dan thanh t。但 theo tien d9 ke ho♀ch da l~p hay chua 泊的 tien 阱tren h6a don Ia bao 由ieu.
Cac thuyet minh nay Ia b(J ph~n hσp thanh cac Bao cao tai chinh. Trang 11
’ 」
CONG TY CO PHAN FULL POWER Mau so B 09-DN
BAN THUYET MINH BAO cAo TAI CHINH
Cho kY ki toan 吋m2016 Dem νi tinh: Dδng 阿？tNam
2. Trm仰g h仰 hQP dong xay d研1g quy djnh nba thau thanh t。如 theo gia trj 岫6i 111'1仰g thr.rc hi~n: khi k~t qua thvc hi~n hσp d6ng xay d1Jflg dUQ'C xac di的 m()t each dang tin c~y va duQ'c l<l泊ch hang xac nh拙， doanh thu va chi phi 1ien quan d~n hσp d6ng dt昀C ghi 曲~n tt.rang 的g v6i phan cong vi~c da hoan tha吋1 dtrQ'c khach hang xac nMn trong k夕 phan a曲tren h6a don da l~p.
Doiv&i hσp dong xay d1Jflg gia co dinh, ket qua cua hgp dδng dugc uδc tfnh m9t c孟ch dang tin c車y khi thc'ia man dδng thai 4 dieu ki~n: 1. Tong do位由 thu cua hσp dong duQ'c tfnh toan m9t each dang tin c~y﹔ 2. Doanh nghi~p thu dUQ'C lQ'i ich kinh te tu hσp dong; 3. Chi phf de hoan thanh hσp d6ng va ph伽 cδng vi~c da hoan th訂出 t平i thm diem l~p bao cao tai chi吋1OUQ'C tf吋1 toan m()t each dang tin c~y﹔ 4. Cac kh。但 chi phf lien quan den hσp dδng c6 the xac di吋l du邪的 rang va ti吋1
toan m9t each dang tin c車y cts 的ng chi phi thlfc t已 cua hgp a6ng c6 th已 so s紅1h dugc v&i 的ng di! to街1.
Doi v6i hgp dong xay d1Jflg v6i chi phi pht,1 them, k~t qua cua hgp d6ng dugc u&c tinh m()t each dang tin c~y khi th6a man dong thai 2 dieu ki~n﹔ 1. Do訂1h nghi~p thu duσc lqi ich kinh te tu hgp dδng﹔ 2. Cac khoan chi phi lien quan den hσp dδng c6 日 xac dinh duqc rδrang va ti出 toan mi;>t each dang tin c~y kh6ng kS c6 duqc h。如 tra hay 他δng.
Nguyen tac va phuσng phap ghi nh~n doanh thu ho:}.t d()ng tai chinh
Doanh thu ho平t di;>ng tai chi出 ph但 a出 doanh thu 的 tien lai va doanh thu ho~t di;>ng tai chi油站1ac cua do扭曲 nghi~p (lai chenh l~ch t夕 gia eta thvc hi~n）﹔
Doa的 thu phat si泊的 ti~n lai duqc ghi 吋1~ khi th6a man dong thm 2 dieu ki~n: 1. C6 肘1a n加g thu duqc !qi ich tu giao djch d6; 2. Doanh thu duqc xac djnh tuong d6i chac ch迦1.
- Ti~n lai duqc ghi 曲事n悅n cσ sa thai gian va lai suat thvc te rung i寸．
Khi kh6ng the thu hδi mi;>t khoan ma truck d6 da ghi vao doa吋1 thu thi khoan c6 的治 nang khong thu h6i duσc ho~c 世16ngchac ch加 thu hδi duqc d6 phai hl,lch to的 vao chi phi phat si曲 trong 峙， kh6ng ghi giam doanh thu.
15. Nguy在n t~c va phtrong pbap ghi oh扭 gia v6n hang ban
Gia vδn hang ban ph但街由 gia thanh san xuat cua san pham xay l~p hoan th前1h trong ky; va cac chi phi kl泊c du仰臥i油加 vao gia von ho草c ghi gi制 gia vδn trong l寸 bao cao. Gia v6n dugc ghi 的~ t平i th剖 diem giao djch phat si的 ho革Ckhic6 站前 nang tuong dδi ch且c ch通n se phat s i吋1 trong tuong lai kh6ng ph組 bi~t da chi tien hay chua. Gia von hang ban va do創1h thu duQ'c ghi nMn dong thm theo nguyen tac phu hgp. Cac chi phf vu明廿en muc tieu hao bi曲曲u的g OUQ'C ghi
’, nh~n ngay vao gia vδn theo nguyen t且c th車n tr9ng.
16. Nguyen t這c va phuσng phlip ghi nh~n chi phi tai chinh
Chi phi tai chinh bao glim: chi phf cho vay va di vay v6凡的 tY gia h6i doai va cac khoan chi phi tai chfnh M泊c.
Khoan chi phi tai chfnh duqc ghi nh~ chi ti~t cho 吋ng ni;>i dung chi phf khi thvc te phat sinh 甘ong l寸 va dugc xac dj的mi;>t cach dang tin c~y khi c6 d~y du b~ng chl'.rng v@ cac khoan chi phi nay.
17. Nguyen tac va phuong pbap ghi nh制 chi phi thu~ TNDN hi~n banh.
Chi phi thue thu nMp doanh nghi~p hi~n M咄 la so thue thu nh~p doanh nghi~p phai ni;>p ti巾的n thu 的~p chju thue trong nam va thue suat thue thu 吋1~p doanh nghi~p hi~n hanh.
Cac 尬。但 thu是 phai ni;>p ngan sach nha nuac se duqc qt乃是t toan c1,1 th已 v6i cσquan thu~. Chenh l~ch gifra s6 thu已 phai n('>ptheo so sach va so li~u kiem tra quyet toan se dugc dieu chinh 尬i c6 quyet toan chfnh th白c v6i cαquan thue.
Chi曲 sach thu~ theo nhGng di~u ki~n quy dinh cho Cong ty l寸 k~ toan nhu sau： 甸甸ng mtrc thu€ sufit thu已甘心N20%.
18. Nguyen 組c ghi nh~n Hii tren co phi~u
Lai cσb但甘en c6 phi€u ?uσc tf曲 b主ng each l~y lσi nhu~n ho~c 16 ph卸的 cho c6 dδng so hfru c6 phi~u ph6 thδ嗯，aCδ時，句 .sau 1?1i 吋 di phan Quy khen th的時 va ph白C lgi dugc trich I?p trong l寸 chia cho s6 hr仰g binh quan gia quy缸
· a so co phieu pho thong dang luu hanh 甘ong k夕．
Cac thuyet minh nay la b9 phgn hσp thanh cac Bao cdo tai chinh. Trang 12
CONG TY CO PHAN FULL POWER Mau so B 09-DN
BAN THUYET MINH BAO CAO TAI CHINH
Cho 妙 ke toan 叫m2016 DO'n vj tinh: Dong 的？tNam
Lai suy giam 悅n c6 phieu duσc tinh bang each chia lgi nhu?n ho恥的 S叫 thue phan bδcho 晶晶睹的hfru c6 phi已u phiJ thong cua Cong ty (sau khi da di~u chinh cho c6 tl'.rc cua c6 phi~u uu d組 c6 quy~n chuy~n d6i) cho s6 luqng bi祉l quan gia
quyen cua 站的 phieu pho thOng dang luu hanh trong k夕 va so Ju明ig bi他 qu釘l gia quyen cua co phieu phδthong se dugc ph~t ha叫l trong tm前ig hσp t~t ca cac cf> phiSu phiJ thOng tiem nang c6 tac d9ng suy giam deu dugc chuyen tha址i co phieu pho thong.
19. Cong qi tai chinh
Ghi nhan ban dau
Tai san tai chinh
Theo thong tu s6 210/2009/TT-BTC ngay 6 thang 11 nam 2009 （’，Th6ng tu21 。”）， tai san tai chfnh duσc ph組 lo?-i m9t each phU h仰，的o m1,1c dfch thuyet minh trong cac bao cao tai chfnh, thanh tai san tai chi吋l GUQ'C ghi 吋1~n theo gia tri hσp ly th6ng qua Bao cao ket qua ho平t d(mg kinh doa吋1, cac kh。但 cho vay va phai thu, cac kho的 dau tu gifr den ngay dao h?-n va tai san till chi叫1 san s加g de b釘1. Cong ty quyet di吋i phan lol;li cac tai s組 tai chinh nay tl;li thai diem ghi 吋1~n lftn dau.
T亭i thai diem ghi nh?n Ian d剖， tai san tai chinh duσc xac di吋i theo nguyen gia c<;mg v6i chi phi giao dich 仕vc tiep c6 lien quan.
Cac tai s卸的i chinh cua cong ty bao gom tien va cac khoan tien gfri ng加 h徊， cac khoan phai thu khach hang va phai thu 組泊c.
NQ' phai tra tai chinh
Ng phai tra tai chi叫1 theo ph學m vi cua Thδng tu 210, cho mυc dich thuyet mi吋l trong cac bao cao tai chfnh, duσc phil.n lo字im9t each phu hgp thanh cac khoan nσphai tra tai chi吋1 duσc ghi nh?n thδng qua Bao cao ket qua ho早t d()ng kinh doa叫l,
cac kho加 ng phai 廿a tai chi吋1 dugc xac di址i theo gia 甘i phan bo. cδng ty xac dinh vi~c phan lo?-i cac kh。但 ng phai tra tai chinh t早i thm diem ghi 吋啥n Ian dau.
Tat ca nσphai悅 tai chinh duσc ghi nh~n ban dau theo nguyen gia c()ng v6i cac chi phi giao djch trµc tiep c6 lien quan
Nσphai tra tai chinh cua Cong ty bao gom cac kho缸1 phai tra nguσI ban, cac 隘的街l phai tra kh缸， nσva vay.
Gia trj sau ghi nh~n l~n d~u
Hi~n t學i khong c6 yeu cau xac djnh l平i gia 剖 cua cac cδng Cl,! t剖 chi址l sau ghi nh~n ban dau.
Bu trir cac cong Cl) tai chinh
Cac tai san tai chf吋l va nσphai tra tai chinh dugc bu trl! va gia tri thu釘l se duσc trinh bay tr在n cac bao cao tai chinh neu, va chi r郎， dan vi c6 quyen hσp phap thi h加h vi~c bU tr訂 cac gia tri da dugc ghi 曲~ nay va c6 y djnh bu tru tren ca sδ thu徊， ho草c thu duσc cac tai s如 vatha叫ltoan nσphai tra dong thm.
20. Cac ben lien quan
Cac ben lien quan Ia cac doanh nghi~p, cac ca 他鈕， trvc tiep hay gian tiep qua m9t hay 吋iieu 加ng gian, c6 quyen kiem soat ho草c chju sµ ki益m soat cua Cδng ty. Cac ben lien k缸， cac ca nhan nao tri.rc tiep ho草c gi釘1 tiep n街口 gi吐 quyen bieu quyst va c6 a曲 hu的g dang k~ d6i v6i Cδng 紗，叫1加g ch白C 甘ach qu如 ly chu ch6t nhu T6ng giam d缸， H9i ~bngQu但 trj,吋liing thanh vien than c~n trong gia di叫1 cua nh設ng ca 吋1an ho革c cac ben lien ket ho革c nh前ng cδng ty lien ket vm ca nhan nay cling duσc coi la cac b在n lien quan. Trong vi~c xem x是t t的g mδi quan h~ 百fra c卓c ben Ji在n quan, ban ch~t c\'.1a m6i quan h~ du，σc chU y cht'.rkhδng phai la hi吋1 tht'.rc pbap ly.
21. Nguyen t孟c trinh bay tai san, doanh thu, k~t qua kinh doanh theo bQ ph~n
B9 ph~ kinh doanh bao 的m b9 ph~ theo JI凶 vµc kinh doa出 va b9 pMn theo 岫U V\fC dja Jy.
的 ph缸 theo II中 V\JC 蚵咄 doa曲 Ia mot b9 ph~n “ th~ phan bi~t dugc cua Cong ty tham gia v卸 qua trlnh san xucit hoac cung cap~如 ph徊， dich v1,1 rieng l忌， m()t nh帥的C 晶n phfun ho羊C Cac dich VI,! CO lien quan ma bQ pl咖 nay c6 rui ro va l出ich ki叫1 te khac vm cac bo ph?n kinh doanh khac.
Cac thuyet minh nay la b9 ph(in hσp thanh cc:ic Bao cao tai chinh. Trαng 13
CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH
Cho 紗 ke toan 叫m2016
Mliu s6 B 09 - DN
Donvf t的h: Dong Vi?t Nam
的ph~ theo khu vµc dja ly la m()t b() ph?n c6 th~ phan bi~t dugc cua Cong ty tham gia vao qua trlnh san x~At ho?c cung c益p san ph缸， dich V\l trong ph~ Vi ffiQt moi truer略 kinh t已 c1.1 th~ ma b() ph~ nay co nli ro va lqi fch 隘的 t~ khac vai cac bQ ph~ ki叫1 doanh trong cac m6i tm的1g kinh te khac.
v. THONG TIN BO SUNG CHO c.Ac KHOAN MVC TR的HBλY TRONG BANG CAN DOI KE TO.AN
1. Tien va cac khoan tu個g duσng tien
Tien
Tien m~t Tien g剖 ngan h但gkhong峙 h扭
Cac khoan tuσng dtr，σng tien Ti~ng1泣的 l寸 h早n 3 thang
C()ng
2. Dau ttr tai chinh dai h早n: xem trang 27 va 28.
3. Phiii thu cua khach hang 31/12/2016
旦旦控些Gia tr!
Ng這n h學n
Khach h釘1g trong nuac
- Cty TNHH XD Quang Thanh - CtyTNHH Cδng Trinh Vi'nh D企c
-Cδng ty τ'NHH Rehαb
ItαIiαn Design - Cαn Sport Shoes
Co.,Ltd
- Khach hang khcic
C()ng
25,529,635,964
4,140,800,000
3,318,455,250
5,296,815,016
AUoo
-AT
Aυny－LU
AUKU
-ay
’，
圖
，
Aυqd－
mb
nuku
-ZJ
nυfJ－fo
’,
-,
Aυqd－
hy
7L
可J－勻血
,Iaku
-ZJ
’，圖，
FJ7
/-”
3 勻仇圖
4. Trii trtr6'c cho ngu說 ban 31/12/2016
Gia tri ------.!.
Ng通n h學n
Nha cung cap trong mrac
Ci}ng
30,134,020,649
30, 134,020,649
30,134,020,649
5. Phiii thu khac 31/12/2016
Gia tr!
a. Ngan h學nPhai thu khac
T亭mllng
Kyqu夕， ky Ctrσc nganh學n
b. Dai han
Ky qu夕， kY CW;JC dai h~n
CQng
213,830,242,549 198,085,683,977
14,466,982,917 1,277,575,655
2,017,010,800 2,017,010,800
215,847 ,253,349
Ccic thuyet minh nay la b(J ph(in h(TJJ thanh ccic Bcio cdo tai chinh.
(11,528,761,913)
仟＇140,800, 000)
β，318,455,250)
(4,069,506,663)
(11,528,761,913)
、‘，’，、屯，JE
、‘，J
ZJ
’、d－’、u
習A1A
－tA
A國YA
『－A唔
,z66
-6
M」句，寸
f
－弓，
的－oo
－O
LU
-hvnu
-nv
nr－呵，吋f
－弓，
r-44
-4
i
’,-, nu－m
泊－m
’ .. 、
r’，、－rsz、
豆豆且坐星
(189,923,626,755) (175, 135,558, 181)
(13,536,982,919)
(1 ,25 1,085,655)
(1,882,500,800) (1 ,882,500,800)
(191,806,127,555)
31/12/2016 。1/01/2016
2, 793,045,629 9,388,228,198 116,710,470 72,465,387
2,676,335, 159 9,315,762,811
3,084,286,000 10,000,000,000 3,084,286,000 10,000,000,000
5,877 ,331,629 19,388,228,198
。1/01/2016
Gia tr!
26,253,729,161
4,140,800,000
3,318,455,250
2畫 793,406,149
6,873,168,992
夕，12久898,770
26,253,729,161
。1/01/2016
Gia tr!
29,907,968,094
29,907,968,094
29,907,968,094
。1/01/2016
Gia tri
212,835,939,818 194,698,962,346
16,862,401,817
1,274,575,655
2,060,500,800 2,060,500,800
214,896,440,618
DgphOng
(12,505,524,020)
(4,140,800,000)
(3,318,455,250)
(5, 046,268, 770)
(12,505,524,020)
豆豆且些星
(27,125,501,307)
(27, 125,501 ,307)
(2 7 ,125,501,307)
D\J'phOng
(185,551, 777 ,405)
(171,596,341,486)
(13,536,982,919)
( 418,453,000)
(1,882,500,800)
(1,882,500,800)
(187 ,434,2 78,205)
Trang 14
CONG TY CO PHAN FULL POWER Mau so B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH
Cho 妙 ke toan nam 2016 Dan vt tinh: Dong Vi?t Nαm
互 Phai thu kh:ic (ti~p theo) 3111212016 。110112016
Gia tri D\fphOng Gia tri D\fphOng
c.Ph晶i thu khac la cac ben lien quan
+ Cδng ty CP Bao Giα 165, 000, 000 165, 000, 000
斗 CδngtyCPXDTM
(69,216,266, 08月 \ 入一Phu My 刀，279,012, 793 。0,505,482, 77旬 71,279,012, 793
+ Ong Torng Jen Shiaw 1,836,194,122 (1,836,1 94,122) 1,836,194,122 . 、.. 、
+ Ong Lee Hsien Pin 14 752 380 000 16,877,804,970 / ’ Ci)ng 88,032,586,915 (72,341,676,900) 90, 158,011,885 (71,052,460,205)
6. NQ'xiu 31/12/2016 。1/01/2016
Gia tr! co th~ thu Gia tri co th~ thu
Gia gBc hBi Gia gBc hBi
- Tδng gia tr! cac khoan phai thu, cho vay qua h早nthanh toan ho~c chtra qua h學n nhll11g kh6 co khii n這ngthu hOi 234,202,084,138 233,584,469,898
+Kho加 phai thu thuang m學i 11 ,528,761,913 12,505,821 ,020
Cδng ty TNHH Ritek VN 1134219011 1,134,21夕， 011
Cδng ty TNHH San Fang VN 1,31夕，982,452 1,31夕，982,452
Cong ty TNHH XD Quci1 4, 140, 800, 000 4, 140, 800, 000
Cδn玄妙 TNHHC6ng
trinh 阿nhDuc 3,318,455,250 3,318,455,250
Cac khizch hang khac 1, 615,305,200 2,592,364,307
+ Khoan phai thu khac 177,25夕， 088,197 177,25夕， 088,1夕7
Ong Chen Li Hsun 13,478,550, 191 13,478,550,191
My 71,279,012,793 71 279 012 793
Cong ty CP Phu Due 76,875, 000,000 76,875,000,000
Cac khach hang khizc 15 626 525 213 15,626,525,213
+ Khoan tra 仕u&c cho nguai ban 28,720,1 74,654 27,125,501,307
Cδng ty Full Trαding 4,608,083,994 4, 608, 083,994
Cδng ty TNHH Thai Mαxwell Electric 2，夕15,470, 000 2,915,470,000
Cong ty TNHH KongLin 3, 724,953, 110 3,724,953,110 Ccic khizch hang khizc 17,471,66久550 15,876,994,203
+ Khoan tψn t'.rng 13,536,982,919 13,536,982,919 Ong Tsou Sheng Chαng 2,840,214,271 2,840,214,271 Ong Liao Yao Huy 2,994,548,140 2,994,548,140
Cac9ft多.[i｛｝，~n~h），三好／i~~iιhσrp thanh cac 4s§j fai ~法身品 4,811,172,404 Trang 15
CONG TY CO PHAN FULL POWER Miu sb B 09-DN
BAN THUYET MINH BAO CAO TAI CHINH
Nguyen li~u, v~t li~u Cδng c1,1, dt,mg cυ Chi phi SX, KD dδdang
C()ng
-Gia 甘i hang 的n kho 自 dong, k帥， m~t ph~m ch~t khong c6 kha nang tieu thυt~i thm diem cu6i l寸：他δngc6 .- Gia tri hang tbn kho dung 品 th已 ch~p, c缸1 c6 bao dam cac kh。如 ng phai 悅 t~i th剖 diSm cu6i k夕： khong c6.
- Ly do dful d€n vi~c trich l~p them ho革c hoan nh~p dl,l' phong gi加1 gia hang tbn kho：他的g phat sinh
Cho 妙M toan nam 2016
Cac ca nhdn khdc
6. NQ' xau (ti~p theo)
＋ 悶。但 kY qu夕， l寸 ClIQ'Cngan h敏1
+ .Khoan kY qu夕， ky cuσc ctai h~n
- Cac 岫oan phai thu v色 liiitrii ch車m... phat sinh tir
Cac khoiin nQ' qua h草nnhtrng kl的ng CltrQ'C gbi nhan doanh thu
Cong ty CP XD TM Phu M)
＋的oim liii vay
+ Khoan /iii tra ch<Jm HD thue VP
Cong句 CPPh白 Due
＋刃wan /iii v可
C9ng
7. Hang ton kho
王〉σn vf tinh: Dong Vi?t Nαm
2, 891’。48, 104 2,891,048,104
Gia g6c
31/12/2016
Gia tri c6 th已 thuh6i Gia g6c
u hu ，
Aρiw
』M
’。主O
CLH VA
6-M
仙一G
、身－
-EAE
AV
- 咀且目
。”－
1,274,575,655 1,274,575,655
l ,882,500,800 1,882,500,800
14,154,121,213 7 ,078,433,384
5,154,121,213 2,578,433,384
2,007,001,109 1,004,873,332
3,14久120,104 1,573,560,052
9,000,000,000 4,500,000,000
9, 000, 000, 000 4, 5 00, 000, 000
248,356,205,351 240,662,903,282
31/12/2016 。110112016Gia g6c Dt,rphOng Gi益 的c Dt,rphOng 7,048,861,488 7 ,048,861,594 5,459,821,268 7,260,107,471
15,925,264,430 7,470,313,033
28,433,947 ,186 21, 779,282,098
8. Tai siin di>' dang dai h早n 31/12/2016 。1/0112016
Gia tr! Dt!phOng Gia tri o.,phOng Chi phi siin xu§t, kinh doanh diY dang dai h早n 110,973,724,024 (110,973, 724,024) 110,973, 724,024 (110,973,724,024)
Cδng trinh Cδngty Cαo Su Ch£nh Tan 22,892,420,102 。2,892,420,1 02) 22,892,420,102 ρ2, 892,420,102)
Cδng trinh PhU My 18 366 500 268 (18,366,500,268) 18,366,500,268 。8,366, 500,268)Cong trinh Cong vien 2319 20,175,073, 762 (20,175,073,762) 20,1 75,073,762 (20,175,073, 762)
Cong trinh tang ham Cong vien 2319 20,902,275,658 ρ0, 902,275, 658) 20,902,275,658 。0,902,2 75,658)Ccic cong trinh khdc 28,63久454,234 。8, 63 7, 454,234) 28,637,454,234 (28,637,454,234) G)ng 110,973, 724,024 (110,973,724,024) 110,973, 724,024 (110,973, 724,024)
Cac c6ng trinh tren ail ngw
9. T晶i siin co din』E h仕u hi且h:Xem 訂ang29.
Cac thuyet minh nay la bl) phtJn hr;rp thanh cac Bao cao tai chinh. Trang 16
Miu sB B 09 - DN CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH
Dem vj tinh: Dδng 阿？tNam
10. Chi phi trii tnr6'c
Chi phi tra tr甘6'c dai h~n
Chi phi thue dat 仕a tnr&c t早i KCN Song Than II
Chi phi thue dat tra tn.r&c t?i KCN Nhan Tr早ch I
Chi phi st'.ra chua, may m6c thiet bi van phOng Full Power
Chi phi xay dl,rtlg van phOng t?m t平i cac CN Nhan Tr早ch
Chi phi dan giao su di,mg cho c6ng trlnh
。1/01/2016
2,37 6,13 7 ,867
459,586,978
265,248,199
219,541,148
1,042,872,655
388,888,888
31/12/2016
2,021,939,042
446,597,914
130,686,662
950,210,023
494,444,443
Cho 砂 ke toan nam 2016
2,376,137,867
。1/01/2016SB c6 khii n這ng trii
2,021,939,042
n n 尬
。
一 sC<)ng
11. Phiii trii ngtr1說 ban
Gia tri
29,481,884,200
2夕，481,884,200
旦旦
27,831,421,599
27,831,421,599
Gia tr!
27,831,421,599
27,831,421,599 nu ’。
u n pb n O VA 4.L 且
叩nu ub n
nu a.c
h
、a
Ih 4剖N
F旬
N
29,481,884,200 27 ,831,421,599 27,831,421,599 C9ng
。1/01/201631/12/2016 12. NguOi mua tra ti€n trmrc
39,866,234,5
12,100,000，。
2久 766,234,5
38,084,213,378
38,084,2 13,378 12, 100, 000, 000
25,984,213,3 78
a. Ng語n h學n
Khach hang trong mr&c - Cong ty TNHH Full Holding
- Cac khcich hang khcic
38,084,213,378 C9ng
l夕，482, 138, 385
2,367,021,144
l夕，482,138,385
b. Ngm：此 mua tra ti€n tnr&c la cac hen lien quan
斗 Cδngty Cδng ty CP XD TM Ph立 My
J年 Cδng ty Co phcin Bao Giα
c9ng 21,849,159,529 19,482,138,385
13. Thue va cac 恤oiin pbai ni}p Nba ntr6'c s6 da ni}p trong nam
ob n o va 4 ... 持m
mua
-En qa hu D且
正OQ口
31/12/2016
684,675,872 67,503,25 1
684,675,872 58,723 ,693
。1/01/2016
a. Phiii nqp Thue gia tri gia tang Thue thu 叫1直p ca 吋1卸
Cac khoan phi, I~ phi va cac khoan phai n()p khac
13,021,434 2 1,800,992
4,000,000 4,000,000
13,021,434 756,179,123 747,399,565 21,800,992 C(h1g
200,468,538 8,3 16,577 1,000,000
200,468,538 8,3 16,577
b. Pbai thu
Thue thu nl埠p doanh nghi~p ’ 、Thue nha thiiu
Thue mδn bai TPHC弘4
。1/01/2016
209,785,115
Trang 17
31/12/2016 14. Chi phi ph晶i tra
Cac thuyet minh nay la b9 phcjn h97J thanh cac Bao cao tai chinh.
208,785,115 CQng
CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH
Cho 妙M toan nam 2016
M§u so B 09 - DN
Dern vi tinh: Dong Vi?t Nam
57,505,909, 167 50,284,269,862
119,100,657 7,593,856,199
57 ,625,009,824 57,878,126,061
31/12/2016 。1/01/2015
500,000 2,875,000
2,729,975
131,218,095,884 122,523,990,116
658, 707,639 658, 707,639
62,69夕，829,000 62,699,829,000
7,418, 247,530 7,418,247,530
5,800, 000, 000 5, 800, 000, 000
42,360,000,000 42,360,000,000
3,257,205,947 3,257,205,947
9,024,105, 769
330,000,000
131,218,595,884 122,529,595,091
30/09/2016 。1/01/2015
101,647,000’。。。 102,557,000’。。。1 Ol ,647,000,000 102,557,000,000
101,647 ,000,000 102,557 ,000,000
Ng這n h~n
Chi ph{ lai v可 phai tra 6時 Lin Chen Hai Trich truac chi phi c6ng trinh
Ci)ng
15. Phiii trii khac
Ng這n h學n
Kinh phi cong doan
Bao hiem xa hQi
Phai tra u泊c
- Thu lao HDQT va Bαn Kiem soat nam 2007
- Co tuc nam 2007
- Cong ty TNHH Safety
- Cong ty CP Phu D{cc - Cong ty TNHH Taichi Biotech f制aim nhrl.n tien hop tac ddu tu dl,r an
tqi P.Phu H伽P Q夕 theo HD s6:2014/0l!HTKD)
- Cδng ty Neo Neon
” CδngtyTNHHCN Cαo su Chinh Tdn 的？tNam
- Nguyen Thi Kim T吟1et
Ci)ng
16. Vay va ng thue tai chioh
Vayng這B hi.m Vay Ong Lin Chen Hai
Ci)ng
的aim vay ngrin l叩n ain ngay 301612016 cua Ong Lin Chen Hai (tucrng ducrng 4.550.000 US月. Theo Bien ban thoa thurl.n cha v砂 ！idn s6 05-091LA ngay 0510612009 giua bα ben ta Ong L的 Chen Hai, Cong ty CJ phdn Full Power va cδng ty CJ phdn TM XD Phu My, Cong ty CJ phdn Full Power se duσc Ong Lin Chen Hai cha vay s6 tien la 5. 000. 000 USD’的l sudt vay la 7, 5%/nam. Khorin v句J nay duσc brio dam bang vi?c cam co gidy chi:tng nh4n q吟1en su d1,mg ddt toa lr;zc tr;zi Phu，白1g Tan 月泣， Qurl.n 夕， Tp.HCM Quyen sit dυng cua thita tldt n砂卸的i ben Cong ty C6 phdn Full Powerva CδngtyCδphdm TM XD Phu Aσcung h中的c kinh doanh.
17. v&n chti s& hfru
a. Bang 的i chi~u bi~n dl}ng c帥的n ch益 sO' hfru: Xem 甘ang30.
b. Chi ti益t v&n g6p ciia chii sO' hfru
nu ’a 山M
M U Xa AU
、a咱們LV
’a nu a -u nlv DAO
-
’on UDAAV nc ’<OV Ty I~ v6n g6p
100.00%
100.00%
c. Cac giao djch 沾沾n v6i cac chu s& hfru
va phan phδi ca tfrc, chia l<;Yi nhu~n ’、Von dau tu cua chu sδh世uVon g6p tldu nam
Von g6p cu6i nam
Cac thuyet minh nay la b6 ph!Jn h(!JJ thanh cac Bao cao tai chinh.
31/12/2016 329 ,999 ,910,000
329,999,910,000
“。一。
即1nu
－
hυ
3
月－A
huo
-O
}l
EI
AQJ
-9
1
2
,
U山ny－oy
a--
ny-hy
ny-hy
z
’ ny-ay
弓，缸一句，車
司J
－
zd
Quy 4/2016 Quy 4/2015
329,999,910,000
329,999,910,000
329,999,910,000
329,999,910,000
329,999,910,000
329,999,910, 000
Trαng 18
M§u s6 B 09 - DN CONG TY CO PHAN F肌L POWER
BAN THUYET MINH BAO CAO TAI CHINH
!Jon vj tinh: Dong Vi?t Nam Cho 好Ike toan nam 2016
。1/01/2016
32,999,99 1
32,999,991
32,999,991
32,999,991
32,999,991
10,000
31/12/2016
32,999,991
32,999,991
32,999,991
32,999,991
32,9夕夕，夕夕l10,000
a LH puv mnd du n <a
-HU 他
.m-
nu ’u &EL
’<
OC
d. ca phi如s6 llI1研ig c6 phi~u dang ky pha.t harm
So hr切ig co phieu da ban ra cong chUng
CδphiiuphJ thδng
Soll!研1g co phieu dang luu hanh
Cδ phi是uphδ thδng
M?nhgiacop站在u dαng hru hanh: dδng Vi?t Nαmica phieu.
。1/01/201631/12/2016 e. Cac quy cua doanh nghi~p
Quy d~u ttI phat tri~n
7,609,558,160
7,609,558, 160
C9ng
* Mµc dfch trich l~p va s白 dl)Ilg cac quy cua doanh nghi~p
Quy adu tu phat trien duσc trich lrjp tU /(Yi nhurjn sau thue thu nhrjp doanh nghi手p va duσc SU d1,mg vao vi?c dau tu miY r(ing quy mo san xuat, kinh doanh hoij.c aau tu chieu Sau Cua doanh nghi?p.
7,609,558,160
7,609,558,160
v1. THONG TIN BO SUNG CHO cAc KHO.AN Ml)C TRINH BAY TRONG BAO c Ao KET QUA H酬。
Quy 4/2015
52, 187,435,658
Quy 4/2016
14,200,412,048
1. Doanh thu ban hang va cung dp djch Vl}
Doanh thu hσp dong xay d\ffig
Quy 4/2015
52, 187,435,658
52,187,435,658
52,187,435,658
“8-8
而肌A斗－4－T
Znμ一泊
中
2
一口
,vv4
-4
1
，
圖
，
hHMnu
-AO
f、
nu－AO
而／三句B
A且可－A－Y
可IEa－4．A
14,200,412,048 CQng
2. Doanh thu thuan ve ban hang va cung cap djch Vl,l
Do位lh thu thu~ hσp dong xay d\ffig
Quy 4/2015
65,031,918,893
65,031,918,893
Quy 4/2016
11,83 1,804,297
11,831,804,297
C9ng
3. Gia v6n hang ban
Gia vδn hqp dong xay dψ1g
Quy 4/2015
233,506,200
471,373
Quy 4/2016
8,230,466
C9ng
4. Doanh thu hoi]t dQng tai chinh Lai tien gfri
Lai chenh ！~ch t夕 gia da thµc hi~n
Laichenh l~ch t夕 gia chtia thi,rc hi~n
Quy 4/2015
1,932,671,712
159,426
5,01 9,586,010
233,977,573
Quy 4/2016
1,945,671,936
1,055,483
8,230,466 C9ng
5. Chi phi tai chinh Chi phi lai vay
Lδchenh ！~ch tY gia da th1Jc hi~n
Lδche吋l ！~ch tY gia chua thi,rc hi~n
6,952,417,148
Trang 19
1,946,727,419 C{mg
Cac thuyet minh nay la b9 ph(in h你1 thanh cac Bao cao tai chinh
CONG TY CO PHλN FULL POWER Miu sa B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH
Cho 妙 k€ toan nam 2016 DO'n vj tinh: Dδn Vi?tNam
6. Chi ph{ quan ly doanh nghi~p Quy 412016 Quy 412015
Chi phi 吋1釘， vien quan ly 520,894,040 1,769,689,631
Chi phf v~t li~u quan ly 18,423,050 16,454,827
Chi phi do dung v街1 phong 2,160,000 22,812,709
Chi phf kh~u hao TSCD 306,982,284 477,029,144
Thue, phi va l~ phi ] 7,316,238 7,168,705
Chi phi dt,r phong Chi phi dich Vl,l mua ngoai 899,576,851
Chi phi b加g tien khac 63,180,901 3,534,663,294
CQng 1,828,533,364 5,827,818,310
7. Thu nh~p khac Quy 4/2016 Quy 4/2015
Thanh l夕，吋1l!＜切1g b釘1 TSCD
Thu 吋1~p k.hac 13,215,291 2,295,905,257
Cqng 13,215,291 2,295,905,257
8. Chi phi khac Quy 4/2016 Quy 4/2015
Gia tri con l亭i TSCD va chi phi th紅1h l夕，叫11!<研1g b釘1TSCD 836,524,9 15
Chi phi khac 359,9 ] 0,336 88,749,476
Cqng 359,910,336 925,274,391
9. Chi phi thu益 thu nh~p doanh nghi~p hi~n hanh Quy 4/2016 Quy 4/2015
1. TAng IQ'i nhu~n k~ toan trmrc thu~ (1,745,117,611) (24,020, 110,254)
2. Cac khoan di~u chinh t這時， giam IQ'i nhu~n k~ toan d已 xac djnh thu nh~p chju thu~ thu nh~p doanh nghi~p:
- Cac khoan aieu chinh tang
+Chi phi khδng tham gia ho9t a(mg SXKD
+ Chi phi khcic
3. Thu nh~p chju thue n五m hi~n hanh ( 1+2) (1,745,117,611) (24,020,110,254)
4. Chi phi thu已 thu nh~p doanh nghi~p hi~n banh
5. Di~u chinh chi phi th1且是 thu nh~p doanh nghi~p c益a cac
nam tnr&c vao chi phi thu~ thu nh~p doanh nghi~p nam nay
6. TAng chi phi thu是 thu nh~p doanh nghi~p n通m hi~n hanh
10. Chi phi san XU缸， kinh doanh theo y釘的 Quy 4/2016 Quy 4/2015
Chi phi nguyen li~u, v~t li~u 3,674,639,236
Chi phf nhan cong 420,986,250 499,366,688
Chi phi khAu hao tai san c6 dinh 83,333,334 Chi phi djch vυmua ngoai 13,156,018,077 ] ,923, 798,825 Chi phi l<l地c b釘1g tien 64,761 ’932,454
Cqng 13,660,337 ,661 70,859, 737,203
Cac thuyet minh nay la bo phQn h仰 thanh cac Brio cao tai chinh. Trang 20
CONG TY CO PHAN FULL POWER Miu s8 B 09 - DN
BAN THUYET MINH BAO CAO TAI CHINH Cho 妙 ke toan nam 2016 Dcrn vj f的h: DJ峙的手tNam
11. Lai tren co phi缸
LQ'i nhu~n k~ toan sau thu~ thu nh~p doanh nghi~p Cac khoan di~u chinh tang holjc giam
- Cac khoan aieu chinh tang
- Cac khoan aieu chinh giam - A ;:. ;:. A -LQ'i nhu~n ho單c lo phan bo cho co dong s6' hrm co phi~u pho thOng
Cδphi€u ph6 thong dang luu h如h binh qu如廿ong k夕
Lai cσban tren cδphi~u Lai suy giam tren c6 phieu （女）
Quy 4/2016
(1,745,117,611)
(1, 7 45,117 ,611)
32,999,991
(53)
(53)
f句 Khong c6 tac ai)ng nizo lam suy giam cac cδphieuph6 thδng tt;zi ngay 31thiing12 nam 2016.
12. Mgc tieu va chinh sach quan Iy riii ro tai chinh
Cac rui ro chinh 的 c6ng cµ tai chi吋1 bao g6m rui ro thj tru前嚕， nii ro tin dµng va rui ro tha吋1 khoan
Ban Tong Giam doc xem xet va ap dυng cac chinh sach quan ly cho nh前1g rui ro n6i tren 叫msau:
12.1. Rui ro th! truilng
Quy 4/2015
(24,020,110,254)
(24,020,110,254)
32,999,991
(728)
(728)
λ ． λ ． ， 《《、﹒’Rui ro thi 廿u的g la rui ro ma gia tri hqp ly cua cac luong tien trong tucmg lai cua m9t cong cµ tai chi的 se bien dc;'mg theo nh航海 thay d6i cua gia thi tru的ig. Rui ro thi tru的1g c6 ba lo?i 吋i ro: rui TO Jai SU缸， rui ro tien t~ va rui ro vs gia kh缸，chiing h~n nhtr r白i ro v€ gia co phan. Cong ct,1 tai chi出 b! anh htr1的g bδi rui ro th! tru加g bao g6m cac khoan vay va nσ， ti在n giri, cac khoan dau tu s且ns訂1g de ban.
Cac phan tich d9 吋l?Y nhu duσc trlnh bay duai day lien quan den tlnh hi他 tai chinh cua Cong ty t?i ngay 31 thang 12 n且m2016 va ngay 31 thang 12 nam 2015.
Cac ph缸 tfch dQ 曲？Y nay da dm;rc l~p 肘n cσ sa gia tri cac khoan ng thu缸， tY ］~ gifra cac khoan ng c6 lai suat c6 djnh va cac khoan nσc6 lai suftt tha n6i vat)' I~ ttrang quan giiia cac c6ng q.1 tai chinh c6 的c ngo平i t~ la 泊。ng thay 的i
的i tf曲 toan cac phan tich 的巾呵， Ban T6ng Giam d6c gia dinh rkg 的 nh(;l.y cua cac c6ng cυnσs[n sang d~ b飢仕enb但g can dδi ke to的 va cac kh。但 mµc c6 lien quan trong bao cao ket qu但 ho平t d9ng kinh doanh bj a祉1 hu計1g bδi cac thay dδi trong gia di位1 ve rui ro thj tru前ig tuσng 白ng. Phep ph釘1 tich nay OUQ'C dva tren cac tai s釘1 va ng phai 甘a. tai c仙，叫1ma Cong ty nam gifr t平i ngay 31th釘ig 12 n釘n 2016 va ngay 31thang1 2 nam 2015.
Rui ro /iii su!it
Rui ro lai suat la rui ro ma gia trj h呻吟 ho革c cac l的ng tien trong tucmg lai cua mQt cδng cµ tai chinh se bien d9ng the。由加g thay d6i cua Jai suftt thi 側的g. Rui ro thi tnr0ng do thay d6i lai suftt cua Cong ty chu y缸 lien q uan dfo kh。但 vayva nσ， tien va cac kh。但 tien gl'ri ngan h早n cua Cong ty.
Cong ty quan ly rui ro lai suat b加g each ph缸 tich ti址1 hlnh c敏lh tranh tren th! trl!前1g de c6 duσc cac Iai suat c6 Iσi cho mµc dich cua Cδng ty va van nam trong giai h平n quan Iy rui ro cua minh.
Di) nht;zy a6i vm. /iii sudt :, 正且．．
BQ nh?y cua cac khoan V旬， tien va cac khoan tien giri ngan h?D cua Cong ty doi vai SIJ thay doi c6 the xay ra a ml'.rc dQ hσp ly 甘ong Iai suat duσc the hi~n nhu sau.
V6i gia dinh Ia cac bien 的組1是C 隘的ng thay doi, cac bi€n d9ng trong lai suat cua cac khoan vay v&i lai suat tha r的i c6 紅白hu的g den Iσi nhu?n truac thue cua Cong ty 出usau:
Cho kY k~ to個 nam 2016
Cac thuy是t minh nay la b(5 ph(ln h(Tp thanh cac Bao cao tai chlnh.
Tang/ gitim i.liem cσ ban
Anh hM計zg d在n lσi
nhuc~n tru;δc thu直
Trang 21
Mau sa B 09 - DN CONG TY CO PHλN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH
DO'n vj tinh：的ng Vi~t Nαm
58,773,316 (58, 773,316)
(1,016,4 70,000)
l ’。16,470,000
+ 100 - 100
+ 100 - 100
Cho lφk在 1。如 nam 2016 mmmm
387,764,564
(387,764,564) (1,025,570,000) 1,025,570,000
+20。” 200 + 100 - 100
Cho k)' ke toan nam 2015 VND
VND USD USD
Muc tang/ giam di~m ca b前吋dµng de ph組 tich d9 nhc;ty d6i vm Iai su~t duqc gia dinh dµa 甘en cac dieu ki~n c6 th~ qu叩頭t dtr<;YC CUa thj tnrang hi~n t亭i. Cac dieu ki~n nay cho thay mt'.rc bien d()ng cao hon kho睹的ig ke so v6i cac Jcy tr吋c.
Rui ro ngo(Ji t~
Rui ro ng呻吟 la rui ro ma gia 叫 hgp ly cua cac luong tien trong ttrang Iai cua m()t cong cυtai chinh se bi~n d()ng theo 吋1世ng thay ctbi cua t夕 gia ngoc;ti t~. Cong ty chiu 吋i ro do sv thay dbi cua tY gia h6i doai lien quan trvc ti句品n cac hoc;tt d9ng kinh do訂th cua 的ng ty b~ng cac don vi ti€n t~ u恥的ng Vi~tNam.
Cong ty quan ly rui ro ngo亭i t~ b釘ig each xem xet tl叫1 hlnh thj tm前ig hi~n ha吋1 va dµ kien khi Cδng ty I車p ke ho平ch cho cac ngh i~p v1,1 trong ttrang lai bang ngo學i t~.
D9nht;zyd，δi v6i ngot;zi t?
Cong ty khong thµc hi~n phan tich d（）凶WY dδi v&i ngo平i t~ vi r白i ro do thay dδi ngo字i t~ t學i ngay l車p bao cao tai chinh Ia kh6ng d的g k~
Rui ro v€ gia c6 phiiu
Cδng ty kh6ng c6 仙。但 dau tu vao co phieu da niem yet va chtra niem yet nen kh6ng bi 釘1h htr6ng bδi rui ro ve gia co phieu.
12. 2. Rui ro tin d學ng
Rui ro tin dµng la rui ro ma mi)t ben tham gia trong mi)t c6ng cυtai chinh ho草c hgp d6ng khach hang kh6ng thµc hi~n cac nghia vυcuaml吭， dfui d已n t6n th~t vS tai chinh. Cδng ty c6 rui ro tin dµng tl.r cac ho似的ng san xu~t ki巾 doanh cua ml油( chU y€u ct6i v6i cac khoan phai thu khach hang) va tl.r ho斜的ngtai c恤1h cua minh, bao g6m ti€n g古i ngan hang.
Phcii thu khach hang
Cδng ty g的 thieu rui ro tin dυng b加g each chi giao djch v&i cac don vi c6 kha n加g tai chinh tδt c6ng ty th凹的g xuyen theo doi ch草t che nσphai thu de don doc thu hδi. Tren cosδnay va kh。但 phai thu cua Cδng ty lien quan den nhi在u khach h釘1g khac nhau nen rui ro tin d\lllg kh6ng t~p 甘ung vao m9t khach h祉ig 叫l~t dj吋i. Cong ty ti益n h加h trich l~p dµ phong doi v6i cac kho釘inσphai thu kh6 doi.
Tien gm.ngan hang
Cδng ty chu y是u duy trl s6 tiSn 的i t早i cac ngan hang Ian c6 uy tinδVi~tNam. Cδng ty nh~ th~y mt泌 的 t~p trung rui ro tin dµng dδi v&i tiSn gt'.ri ng釘1 hang Ia thap.
Ban T6ng Giam do~ cua Cδng ty 扭曲 gia ring h§.u h屋t cac tai s卸的i chinh dSu trong ﹜1個 va khong bi suy giam vi cac tai san tai chi吋1 nay deu lien quan den cac khach hang c6 uy tin va c6 他a nang thanh to卸的t ngoc;ti tru cac khoan phai thu qua h仰 va/ho草c bi suy giam dl.l'qc trinh bay trong bang sau day;
Trang 22
Qua h個Khong qua h學nCac thuyet minh nay la bij phtjn h97J thanh cac Bao cao tai chinh.
CONG TY CO PHAN FULL POWER
B.AN THUYET MINH BAO cAo TAI CHiNH
Cho A兮地 t。如 n伽 2016
Nga:y 31thang12 nam 2016 Duai 90 ngay >181 ngay Tbng ct)ng gia trj ghi sb DI! phonggi街n gia tri
Gia tri thuAn Ngay 31 tbang 12 nam 2015
Du6i 90 ngay >181 ngay
Tong ct)ng gia tr! ghi so DI! phOng giam gia tri
Gia trj thuAn
12.3. Rui ro thanh khoiin
khong bi suy giam
16,556,668, 739
16,556,668, 739
16,556,668, 739
13,747,908,141
13,747,908,141
13,747,908,141
bi suy gi組
M§u s8 B 09 - DN
D仰 vf tinh: Dong 的手tNam
khong bi suy gi釘n bi suy giam
11,528,761 ’913 11,528,761,913
(11 ,528,761,913)
12,505,821,020
12,505,821,020 (12,505,524,020)
297,000
Rui ro tha咄岫10an la rui ro Cδng ty g草p kh6 khan khi thl!c hi~n cac nghia vυtai chfnh do thieu von. Rui ro thanh khoan cua Cδng ty chu yeu phat si吋1 tu vi~c cac tai siin tai chinh va nσphai 仕a tai chi址l c6 cac thai diem dao h切 l~ch nhau.
Cδng ty giam sat rui ro thanh kh。但 thδng qua vi~c duy tri m()t luσng ti主n m草t va cac khoan tuong duong ti~n va cac kh。但vay ngan hang δm的 ma Ban T6ng Giam c:t6c cho la c:tu d已 c:tap 的g cho cac ho平t c:t()ng cua Cδng ty va 品 giam thi釘釘由hu臼1g cua nh的1g bi€n d()ng ve lu6ng ti~n.
B釘ig du&i day t6ng hσp thm h;;m tha的 to的 cua cac kho組 ng phai 的 tai chinh cua Cδng ty dJJa tren cac khoan thanh t。但dJJ kien theo hσp d6ngtheo cσsδchua dugc chi~t khau:
Ngay 31thang12 nam 2016
Cac khoan vay va nσ
Phai tra ngum ban
Cac khoan phai tra, phai n9p khac va chi phi phai trii
Ngay 31thang12 n這m2015
Cac khoan vay va nσ
Phai 甘a ngum ban
Cac kh。但 phai 廿a, phai nop khac va chi phi phai tra
Duml n泣'm
101,64 7,000,000
27,83 1,421,599
126, 143,276,708
255,621,698,307
102,557,000,000
29,481,884,200
117,702,287, 177
249,741,171,377
TU:l-5n益＇.m Tren 5 nam Tongc(mg
101,647,000,000
27,83 1,421,599
126,143,276,708
255,621,698,307
102,557,000,000
29,481,884,200
117,702,287,177
249,741,171,377
Cong ty c6 du kha n加g tiep c~ cac nguδn vδn va cac khoan vay den h學n tha吋l toan trong vong 12 th釘lg c6 the duσc t副tvc vm cac ben cho vay hi~n t早i
Tai san Clam bao
Cδng ty da s企 dvng m9t phan quyen s白 d\lllg dat lam tai siin the chap cho cac khoan vay ngan h早n cua Ong Lin Chen Hai (Thuyet minh sδV. 16 - thuyet minh vay ngan h伊1).
13. Tai siin tai chinh va nQ' ph品i tr晶 tai chinh: xem 仕ang3 1
Ctic thuyet minh nay la b9 phgn h何7 thanh ctic Bao ccio tai chinh Trang 23
CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH
Cho 砂ke toan nam 2016
Mau sB B 09 - DN
Dem vj tinh: Dδng Vi?tNam
Gia 甘j hQP lf cila cac tai sim tai chinh va nq pMi 的 tai c恤ill duσc ph但直由 the? gia 廿i ma cong cµ tai chi.出 co 。這chuy色n abi trong m<:>t giao dich hi~n t;;i.i gilra cac ben tham gia. ngoq.i tr泣 truemg hOP bat buoc phai ban ho~c thanh ly. Congty s企 di,mg phuang phap va gia di巾 sau day duσc dung de uac ti他 gia tri hOP ly:
Gia tri hOP ly cua ti€n m草t va tien gl!i ngan h徊， cac kho的 phai thu khach h的g, CaC khoan phai tra nguai ban Va OQ' phai tra ngan h?n kl泊c tuang duang v6i gia 甘i ghi SO CUa cac khoan ffil,IC nay do nh加g cong Cl,l nay c6 I寸 hq.n ngan.
Ngo平i 廿tr cac khoan de c車pδ 甘缸， gia tri h呻吟 cua tai san tai chi咄咄凹 phai 助他i chinh dai hq.n chua dugc d但h gia va xac dinh m9t each chinh thuc vao ngay 31 th但g 12 n釘n 2016 va 31th紅ig 12 nam 2015. Tuy 吋iien, Ban Tδng Giam doc Cong ty danh gia gia tri hgp ly cua cac tai s加倍i chi址l va nσphai 仕a tai chinh nay kMng c6 Id泊c bi~t tr9ng yeu so v6i gia 甘i ghi sδvao ngay k~t thuc n街n tai chi吋1.
VI THONG T的 BO SUNG CHO cAc KHO AN MVC TRINH BA y TRONG BAO cAo LUU CHUYEN TI宜N T~： khongc6.
VIII. NHUNG THONG TIN KHAc
正， ,l.1. Cac SI! ki~n phat sinh sau ngay ket thuc kY ke to個 9 thang dau nam 2016
Khong c6 SlJ ki~n quan 甘Qng nao xay ra 峙的 ngay ket thUc k夕 ke toan 9 thang d~u nam 2016 yeu du phai c6 cac ai€u chinh ho草c thuyet mi址i trong cac bao cao tai chfnh.
2. Giao djcb v6i cac ben lien quan 一3
Cac giao djch trQng ye五u va 、 so正 duvm ca’ c be，、n lie< n quan trong 且這m nhusau: 的 due的i峙r phai K
Tinh chit Cac hen lien quan M6i quan h~ giao djch
Cong ty cb ph缸 Bao Gia cb dong Nh~ t'.rng truac
Phai thu l<llac
PMi tra l<llac ( cb吋Cnam 2007)
Cδng ty Co ph~n XD TM Ph白 My Co dong Nh?n frog tnr6c
Phai thu M泊c
Phai thu l<lloan thar由ly hσp dbngthue VP va Iai do ch?rrl 血紅白to an
Phai thu kho缸1 cho vay va )iii vay
Phai tra khac ( cb的cnam 2007)
G6p vδn hσp tac ki叫1 doa叫1
Cong ty TNHH XD KD PT G6p von hσp tac nha Sang Anh Cong ty lien quan ki叫1 doa吋1
Cac thuyet minh nay lab() phtjn h971 thanh cac Bao cao tai ch的h.
Pbat sinh trong n通m
thu Pl (Phai t吋） 們
165,000,000 型
(3,343,991,792)
(19,482, 138,385)
22,502,483,500
29,371,108,182
19,405,421,11 1
(4,779,671 ,968)
118,487 ,000,000
207,705,000,000
Trang 24
CONG TY CO PHAN FULL POWER Mau so B 09 - DN
Cho kY ke toan niim 2016
BAN THUYET MINH RAO cAo TAI CHiNH
Dem vj tinh: D6峙的~！ Nam
2. Giao djch v6i cac hen lien quan (ti~p theo)
Cac ben lien quan
Ong Lin Chen Hai
Ae--
hu
- -ob
n- -n
a-3
m-d
i-z0
，創一C
M一
w a LH FD m ρLV
YEd
o- nu VA O T UD n A。 cb dong
Ong Lee Hsien Pin hU
A0 4G m ’9u 門UUb n -AnU T
+ Thu nh~p ciia Tong Giam dδc
Tong Giarn doc
的 du c的i E吋F phai Tinh ch缸 Pbat sinb tbu giao djch trong n逼m (Phai tr益）
Khoan di vay ( 101,64 7 ,000,000)
Kho釘1 Jai vay 7,668,654,145 (57,505,909, 167)
Phai tra khac ( c6 的cnam 2007) (11 ,703,971,272)
Phai thu khac 1,836, 194, 122
Phai tra khac ( c6 tuc n街TI 2007) (146, 162,841)
Cho mu研1 14,752,380,000
Quy 4/2016 Quy 4/2015
Luong va thtr加g 81,438,000 80,892,000
主3. Trinh bay tai san, doanh thu, ket qu晶 kinh doanh theo bQ ph~n
a. Bao cao k~t qua kinh doanh b() ph~n theo linh V\J'C kinh doanh:
Cδng ty chi c6 ho平t d9ng ki吋1 do位lh chinh la xay di,rr宅， dod6 Cδng 妙的long trJnh bay bao cao bQ ph~n theo linh VlJC ki叫1
doa吋1 trong thuyet minh bao cao tai chf吋l.
b. Bao cao 日t qua kinh doanh b{> ph~n theo 岫u V\fC dja ly:
T學i ngay 31 tbang 12 nam 2016, Cong ty chi ho字t d9ng chu yeu tren dja ban tinh nen khong trinh bay bao cao ho~t d9ng theo b9 ph~ khu VlJC dia ly 甘ong thuyet mi吋1 Mo cao tai chin}1.
4. Thδng 討n v~ ho~t d{>ng lien t1-1c:
Chi tieu
T6ngTai s的
Ng phai tra
Ty l~ Ng phai trat T6ng tai san
Cac chi tieu v~ kha 且這nl!: thanh toan
a. KM nang thanh toan hi~n ha叫1
b. Kha nang thanh toan nhar由
心 chi s6 ve kha n如gth帥的的 hi~n hanh va伽枷g th叫 to扭 曲叫 cua Cong ty t~i n駒 3 1/12/2016 so v&i n的心 nam cho 的每位的 hl曲 ho♂ d9ng cua Cong ty vftn chua c6_ chuyen bi~n t6t hon （圳iai chi s6 品u 由δ han 0,5) cho thay cong ty vful con g卸拙的 kh加甘ong vi~c thanh toan 甘ong dieu ki~n ki吋1 doanh binh thu，加各
Cdc thuyec minh nay la bo phQn h叩 thanh cdc Bdo cdo tai chinh.
31/12/2016 01/01/2016
82,464,862,454 96,852,916,816
357,039,756,347 352,855,990,909
432.96% 364.32%
0.23 0.27
0.02 0.05
Trang25
Mau so B 09 - DN CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO cAo TAI CHINH
Dern vi tinh: Dong Vi?t Nam
4. Thong tin ve ho:_tt d<)ng lien tt.ic (tiep theo ):
Ban T6ng Giam d6c da c6 址1世ng danh gia ve 尬的這ng tiSp t1,1c ho平t d<;mg cua Cong ty va dua ra cac ke ho平ch duy 仕i va phat tri€n ho平t dong cua cong ty nhu:
FAU ’,SA
AU 司JL
m vG n n ’
α
0 4，ι
UM hq O Ln c
- Cong ty d色 ra kS ho~ch doanh thu nam 2016 Ia 2 tri~u USD va nam 2016 da d~t duσc doa叫1 thu la 84 tY dflng; - Cong ty viln tiep tυc duy trl khoan vay v6iδng Lin Chen Hai ( c6 品ng cua cong ty);
- Cong ty c6 dµ kien tang v的 trong tuang i且
Ban T6ng Giam doc tin 凹的g咕咕Cong ty se tiep tl,ic ho平t d<;mg trong tuang Iai.
()
Binh Ducrng} ngay 10 thang 01nam2017
T6ng G iam d6c K~t。如 tnrO'llgNguOi l~p bi缸
acr--一TS
J .. 1
‘舟..
Trang26
L盒 QUOC THANH VINH
Cac thuyet minh nay la b(j ph<Jn h(Tp thilnh cac Bao cdo tai chinh.
TO THJ MY NGAN
CONG TY CO PHAN F肌LPOWER
BAN THUYET MINH BAO CAO TAI CHINH Cho kjJ ke toan nam 2016
V.02. Diu ttr tai chinh
Diu ttrvao dσn vi khac
+ Dau tu vao d1,t an khu dan cu Qut;ln 9 （啥？
+ Dau tu vao d1,t an khu TM va VP cho thue tq,i Tp.Da Nang (* *)
+ Dau tu vao d1,t an khu diit Qut;ln 12 （材于j
+ Dau tu vao d1,t an khu
CN Due A。” Long An （＊＊＊句
CQng
Gia gBc
326,192,000,000
68,924,000,000
12,493 ,000,000
207,705,000,000
37,070,000,000
326,192,000,000
- Tom t~t tinh hinh ct'.1a cac khoan dfiu tu:
31/12/2016
n., phong
(326,192,000,000)
( 68,924,000,000)
(12,493 ,000,000)
(207,705,000,000)
(37,070,000,000)
(326,192,000,000)
Gia tr! hC!J> ly Gia g6c
326,192,000,000
68,924,000，。。。
12,493,000,000
207,705,000,000
37,070,000,000
326,192,000,000
Miu s6 B 09 - DN
Bσn vi tinh: Bδng Vift Nom
。1/01/2016
Dlf phOng
(326,192,000’。。0)
(68,924,000,000)
( 12,493,000,000)
(207,705,000,000)
(37,070,000,000)
(326,192,000’。00)
Gia tr! hgp ly
f句： D¥ an khu diin cu Qut;ln 9 la d1,t an h叩 tac kinh doanh v<li Cong ty TNHH Thih ki XD TM Phu My (n妙的 Cong ty CP XD TM Phu A份 de adu tux砂d仰g khu dan cu tgi Phuong Tan Ph成 Qut7n 夕， Tp.HCM D1,t tin nay phtit sinh tic nam 2006, 2007 nhung din nay win chua thu dw;rc hi?u qua va Cong ty dang c6 ki hot;zch thu h6i khoan ddu tu n句λ
f叫： fy tin khu TM va VP cho thue tσi Tp. Da Nang la d1,t tin hr;rp tac kinh doanh v<li Cong ty TNHH Thiit ki XD TM Phu My向妙的白ng ty CP XD TM Phu λtfjJ) de ddu tu d1:< an khu cao 6c tqi s6 234 du伽gNgz。1ln LuO'flg Bdng, Phu&ng Hoa Khanh Bizc, Quqn Lien Chiiu, Tp.fJa Ndng. D1,t an n砂phat sinh t命 nam 2006, 2007 nhimgchua t如 duσc hi?u qua. Ben cσnh 尉， dl,f an n句f tlii kh6ng tlwσc Dσi h已i c6 tl6ng Mt thu&ng ng妙 191091200夕的6ng qua nen Cong ty dang tiin hanh vi?c thu hδi khoan tlau tu nay.
Cac thuyit minh nay ta bQ phrjn h叩 thanh cac Bao cao tai chinh. Trang 27
cδNG TYCO PHλN FULL POWER
BAN THUYET MINH BAO CAO TAI CHINH Cho 妙 ke loan nam 2016
V .02. D~u ttr tai chinh (ti是p theo)
- T6111 tit tinh hinh c(1a cac khoan dau tu.:
Miu sδB 09-DN
Dan vi tfnh: fJ6ng 的？t Nam
（＊門： Dv an khu tlat Qut;ln 12 la dv an hr;rp tac kinh doanh v<Yi Cong ty TNHH XD KD nha Sang Anh tle aau tux命d仰g khi dan cu tqi Phudl1g Th<Yi An, Qw;ln 12’ Tp.HCM Dv an nay phcit sinh 仿nam 2007 nhung ch闊的u auc;rc hi?u qua. Ben cqnh a6, dv an n句I aa khong du:c;rc f)qi Mi c6 dong bat thtr&ng ng，砂 1910912009th6ng qua nen Cong ty aαng tien hanh vi?c thu hoi khoan tldu tu: n砂．
（材料＇）： Dv飢 khuCND{( C My ” Long An la dv如 h悍的c kinh doanh v<Yi Cδng ty 甘'IHH Thiel ke XD TM PhU My (n句 la Cong ty CP XD TM Phu My) de aau tu vao C11-m c6ng nghi?p D合c MY,’ giαi aoqn 2 tqi xii Due Hoα， Huy?n Due Hoα Long, Tinh Long An.
Cac thuyet rninh nδy la b9 phgn h仰的anh cac Bao cao tai chinh. Trang 28
CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO cAo TA.I CHiNH Cho kj; kd toa11 nam 2016
Mftu s6 B 09 - DN
Dan i•j tinh: Dong Vift Nwn
V .09. Tai san c6 dinh hfru hinh
Khoan muc Nha cira, v~t ki~n
true May moc thi~t bi Phll'O'ng ti~n v~n
tai
Nguyen gi這
So dudau nam
S6 dtr Cl的i k夕
Gia tr! hao moo liiy 的s6 du d~u n這m
Khciu hao trong kj s6 du cu6i n這m
9,275,833,479 16,909,153,787 2,822,079,447 9,275,833,479 16,909,153,787 2,822,079,447
6, 112,800,395 15,758,383,119 1,618,114,512 463, 791,684 174,107,904 340,695,144
6,576,592,079 15,932,491,023 l ’958,809,656
3, 163,033,084 1,150,770,668 1,203,964,935 2,699,241,400 976,662,764 863,269,791
Gia tri con Iai So dudau n這mS6 du cu&i k夕
* Gia tri con l~i cua TSCDHH da du阿拉伯 chfrp, cb c6 dam bao cac khoan vay: khong c6. *Nguyen gia tai s如 c6 d但h cu6i n祉n da khfru hao h€t nhung v~n con SU di,mg: 19.475.684.938 VND. * Nguyen gia tai san co djnh cuoi n這m cha thanh ly: khδngc6.
Cdc thuyet minh nay la bt} ph{)n h<Jp thimh cac Bao cdo tai chfnh
Thi~t bj, dyng Cl}
quan ly
4,399,068,428 4,399,068,428
4,399,068,428
4,399,068,428
hc n,a
AUM闕
，治h
4n z
、E
如h
su 川”，u
uh TAng d_)ng
284,224,351 284,224,351
206,644, 794 47,370,720
254,015,514
77,579,557 30,208,837
33,690,359,492 33,690,359,492
28,095’。11,248I，。＇25,965,452
29,120,976, 700
5,595,348,244 4,569 ,382, 792
Trang 29
CONG TY CO PHAN FULL POWER
BAN THUYET MINH BAO cAo TA.I CHiNH Cho 妙 ke toan nam 2016
V.17. VBn chii sO' hfru
a. Bang dδi chi后u bi已n d9ng ciia van ch函 sO' hii'u
Khoan muc van g6p ciia chii sO'
hii'u
sa dtrdiu n益m trtr6'c 329,999,910,000
Lgi nhu~n n孟m2015
Th羊ng dtrv6n ca phin
550,000,000,000
M§u sfi :B 09 - DN
Dσn vj tfnh: Dong Vi¢t Mαm
Qu于 dh ttr phat LQ'i nhu~n sau thu~ C9ng tri但 chtra phan ph6i
7 ,609 ,558,160 (1,104,967 ,345,883) (217 ,357 ,877 ,723)
(38,645, 196,370) (38,645,196,370)
sa dtr cu6i kY trmrc 329,999,910,000 550,000,000,000 7,609,558,160 (1,143,612,542,253) (256,003,074,093)
sa dtr diu nam nay 329,999,910,000 550,000’。00,000 7,609,558,160 (1,143,612,542,253) (256,003,074,093)
Lσi nhu~n這m20!5 (18,571,819,801) (18,571,819,801)
SB dtrcuBi 制F nay 329,999,910,000 550,000,000,000 7,609,558,160 (1 ‘162,184,362,054) (274.574,89~造型主
Cdc thuye} minh nay la bq phqn hσp thanh cdc Bao cdo tai chfnh Trang 30
CONG TY CO PHAN FULL POWER M~u so B 09 - DN
BAN THUYET lVIlNH BAO cAo TAI CHiNH Cho k;'i ke toim 11iim 2016 Don vj tinh: Dδng Vi¢t Nam
VI.13. Tai san tai chinh va ng phai tra tai chlnh:
Bang dtr6i day trlnh bay gia tri ghi so va gia tri hσp ly cua cac cong cυtai chinh duσc trlnh bay trong bao cao tai chi叫1 cua Cong ty.
Gia tri ghi s6 Gi{J trj hqp ly
31 /12/2016 31/12/2015 31112/2016 31/12/2015
Tai san tai chinh
- Phai thu khach hang
- Phai thu khac
- Tien va cac kh。但 tuang ducmg tien
-Tai s釘1 tai chfnh khac
TONGC(>NG
Ng phai tra tai chinh
- Vay va nq
-PMi tra n皂的i b但
- Kh。但 phai tra, phai nQp 仙ac va chi phi phai tra
TONGC(>NG
Gia trj
25,529,635,964
198,085,683,977
5,877,331,629
17,761 ,569,372
247 ,254,220,942
101,647,000,000
27,831,421,599
126,143,276,708
255,621,698,307
Gae thuyei minh nay la ho ph4n hσp thanh cac Bao cao tai chfnh
D\f phong
(11,528,761,913)
(175, 135,558, 181)
(16,670,569,374)
Gia trj
26,253,729, 161
194,698,962,346
19,388,228, 198
20, 197,478,272
D\f phong
(12,505,524,020)
(171,596,341,486)
(15,837,936,719)
14,000,87 4,051
22,950, 125, 796
5,877,331,629
1,090,999,998
(203,334,889,468) 260_)538旦397,977 (199,939,802,225} 43,919,331,47 4
心毛主三；...－／ ＇
102,557 ,000,000
29,48 1,884,200
117,702,287,177
249,741,171,377
101,647,000,000
27,831,421,599
126,143,276,708
255里621~98~307
13,748,205, 141
23, 102,620,860
19,388,228, 198
4,359,541 ,553
60,598,595,7 52
102,557,000,000
29 ,481,884,200
117,702,287,177
249, 741,1711377
Trang 31
