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BAO CAO TAI CHNH CONG TY CO PHAN BAT DONG SAN
DAU T NAM - SSG Cho ham tai of-1111h kgt th0c ngay 31/12/2014
(cla dtioc kie'rn toan)
Cong ty Co phAn BAt dung sin Diu khi ViUt Nam - SSG
Phong 1506 TOa nha Charmvit, 117 Trkl Duy Hung, T1). Ha N0i
NQI DUNG
Trang
Bao cao oh Ban T6ng Giam ac 02 - 03
Bao cao kiem toan dQc lap 04 - 05
Bao cao tai chinh dal dtrqc ki&n toan 06 - 21
Bang can dui ke toan 06 - 07
Bao cao k4t qui hoat dOng kinh doanh 08
Bao cao luu chuy6n tin to 09
Thuy6t.minh Bdo cao tai chinh 10 - 21
(1(
1
Cong ty Co phin Bit di)ng san Diu khi Viet Nam - SSG
Phong 1506 Taa nha. Charmvit, 117 Tran Duy Hung, TP. Ha Nai
BAO CAO CiJA BAN TONG GIAM DOC . • ,
Ban Tang Giam doe Cong ty CO phan Bat dOng san Dau khi Viet Nam - SSG (sau day goi tat la "Cong ty") trinh bay Bao cao cua minh va Bdo cao tai chinh cua C6ng ty cho nam tai chinh kat thfic ngay 31 thang 12 nam 2014.
CONG TY
Cong ty Co phan Bat dOng san Dau khi Viet Nam - SSG dtro.c thanh lap va hog Ong theo Giay chimg nhan dang ky doanh nghiep cong ty ea phan s6 0104394599 do S6 Ka hoach va Dau fix thanh ph6 Ha N6i cap ngay 19 thang 01 nam 2010, dang kji kinh doanh sira d61 Ian thfr sau ngay 30 thang 09 nam 2014.
Tru s6 chinh ctla COng ty tai: Phong 1506 Tea nha Charmvit, 117 Tran Duy Hung, TP. Ha Nai.
HQI BONG QUAN TRI, BAN TONG GIAM DOC VA BAN KI ✓M SOAT
Cac thanh vien caa HOi d'ang Quan tri trong nam va tai ngay lap bao cao nay bao g6m:
Ong: Hoang HIM Son CH tich Ong: Pharr Trung Thuc Oy vien .z. Ong: Dinh Ngoc Ninh Uy vien v
Ong: Vo Van Ba Uy vien •%"" Ba: Le Thi Thanh Ha I:Ty vien Ong: Nguygn Nhtr Vinh Uy vien Min nhiem ngay 11/11/2014 Ong: Tran Timg Linh Uy vien MIL nhiem ngay 22/4/2014 Ong: Le Quac Anh Uy vien Ba nhiem ngay 22/4/2014 va mien nhiem ngay •,-
%1 07/07/2014 Ong: Phimg Tian Trung Uy vien Ba nhiem ngay 07/07/2014 Ong: Le Minh Thanh Uy vien Ba nhiem ngay 11/11/2014
Cac thanh vier' dm Ban Tang Gign dac da diau ha.nh trong nam va tai ngay lap bao cao nay bao gam:
2
Ong: Ha Huy Lieu
Tang Giam dac Ong: Pham Trung Thut
Pho Tang Giam d6c
Ba: Le Thi Thanh Ha
PhO.Tang_G iam doc
Cdc thanh vien ciia Ban Kim soat bao gam:
Ong: Hira Xuan Nam Truong ban Ong: Phan Le Anh
Thanh vien BA: Truang Thi Thanh Ha
Thanh vien
KIEM TOAN WEN
COng ty TNHH Hang Kiam toan AASC da thuc hien kiam toan cac Bao cao tai chinh cho Cong
J
j
Cong ty Co phin B'At Ong san Dan khi Viet Nam - SSG Phang 1506 Toa nha Charmvit, 117 Tran Duy Hung, TP. Ha NiO
CONG BO TRACH NHItM CUA BAN TONG GIAM DOC DOI V6I BAO CAO TAI CHINH
Ban Tang Giam dee Cong ty chiu trach nhiem ve viec lap BA° cao tai chinh phan anh trung that, hop 1S, tinh hinh heat dOng, ket qua hoat di:mg kinh doanh va tinh hinh km chuyen tien to cita,Cong ty trong nam. Trong qua trinh lap Bao cao tai chinh, Ban Tang Giam d6c Cong ty cam ket da tuan thit cac yeu cau sau:
- Xay dung va duy tri kiem scat not be ma Ban Tang Giam dec va Ban quan trio Cong ty xac dinh la can thik di dam. bao cho viec lap va trinh bay bdo cao tai chinh khong con sai set tong yen do gian lan hoac do nham fan;
- Lisa then cac chinh sach kt toan thich hop va dp dung cac chinh sach nay met each nhat quan; - Dua ra cac &At gia va du down hop ljr va than tong; - Neu re cac chuan mart kt toan &roc dp dung co duct tuan tint' hay khong, cc!) nhang dp dung sai Lech tong yen dtn
mac can phai cong be va, giai thich trong bao cao tai chinh hay khong;
- Lap va trinh bay cac bao cao tai chinh ten co' ser tuan tin) cac Chuan mare kt toan, Cite de kt toan doanh nghiep Viet Nam va cac. quy dinh hien hanh co lien quan den viec lap va trinh bay Bao cao tai chinh;
- Lap cac bao cao tai chinh dua ten co' se hog deng kinh doanh lien Mc, trir trtrong hop khong the cho rang Cong ty se titp tuc hoat deng kinh doanh.
Ban Tang Giam d6c Cong ty dam bao rang ode s6 kt toan &roc luu gaa de phan anh tinh hinh tai chinh cua Cong ty, vai mix de trung thirc, hop IS, tai bat cir thei ditm nao va dam bao rang Bao cao tai chinh tuan thu cac quy dinh hien hanh cita Nha 'mac. Deng thin co trach nhiem trong viec bao dam an toan tai san cua Cong ty va thuc hien cac bien phap thich hop dt ngan than, phat hien cac hanh vi gian Ian va cac vi pham lcha.c.
Ban Tang Giam deo Cong ty cam ket rang Sao cao tai chinh da phan anh trung th%rc va hop IS/ tinh hinh tai chinh cUa Cong ty tai thgi diem ngay 31 thong 12 nam 2014, ket qua hoat deng kinh doanh va tinh hinh luu chuytn tien to cho nam tai chinh kat thirc ding ngay, phi hop vai Chan mare, Che de kt toan doanh nghiep Viet Nam va tuan thit cac quy dinh hien hanh co lien quan den viec lap va trinh bay Bao cao tai chinh.
Tang Giam doe
CoNG cei pi-14N
KI-ti
c/
Tang Giam doe
Ha Avoi, ngay 30 thcing 03 nam 2015
SIRCE
s6: /2015/BC.KTTC-AASC.KT7
Kinh
BAO CAO KIEM TOAN DOC LAP
Quy CO (long, Hei deng Quin tri NI Ban Tong Giam dee Ging ty Co phan Bat deng san Dau khi Viet Nam - SSG
Chung toi da kiem toan Bao cao tai chinh kern theo cua COng ty Ce phan Bat Ong san Dan khi Viet Nam - SSG &roc lap ngay 30 thang 03 nam 2015, tir trang 06 den trang 21, bao g6m: Bang can dOi ke toan tai ngay 31 thang 12 nam 2014, BA° cao ket qua hoat ciOng kinh doanh, Bac, cao luu chuy'en tien to cho nam tai el-11'1h ket thite ding ngay va Ban Thuyet minh bao cao tai chinh.
Trach nhiem dm Ban Tong Clam dee
Ban Tong Giam dec Cong ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hop ly bao cao tai chinh cua Cong ty theo Chuan muc ke toan, Che de Ice toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap vb. trinh bay bao cao tai chinh va chiu trach nhiem kiem soat not be ma Ban Tong Gidm doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong CO sai set trong yeu do gian Ian hoac nham
Tnich 'thief?? ctia Kant loan vien
Trach nhiem cua chung toi la dua ray kien ve bao cao tai chinh dip tren ket qua dm cuOc kiem toan. ChOng toi da tien hanh kiem toan theo cac Chuan muc kiem toan Viet Nam. Cac chuan muc nay yeu cAti chUng toi tuan this chuan muc va cac quy dinh ve dao dirt nghe nghiep, lap ke hoach va thuc hien cuec kiem toan de dat throe su dam bao hqp ly ve viec lieu bao cao tai chinh cua Cong ty c6 con sai sot trong yeu hay khong.
Cong viec kiem toan bao g6m thuc hien cac this tuc nham thu thap cac bang chUng kiem toan ye cac s6 lieu Nth thuyet minh tren bao cao tai chinh. Cdc thU tuc kiem toan duo lua chon dua tren xet dodn ceta kiem toan vien, bao gem danh gia rui ro co sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham lan. Khi thuc hien danh gia cac rui ro nay, kiem toan vien da xem xdt kiem soat nOi be dm Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hop ly nham thi'et ke cac thii tuc kiem toan phii hop vai tinh hinh thuc te, tuy nhien khong nham muc ditch dua ra
kien ve hieu qua dm kiem soar 'lei be dm Cong ty. Cong viec kiem toan ding bao gem danh gia tinh thich hqp dm cac chinh sach Ice toan duqc Ap dung va tinh hop ly cua cac &lc tinh ke toan dm Ban Tong Giant Mc cling nhu danh gia viec trinh bay tong th.6 bao cao tai chinh.
ChUng toi tin.tuOng rang cac bang chimg kiem toan ma chung toi da thu thap duqc la day du va thich hop lam co so' cho kien kiem toan cua chting
Co so, cila y kien kiem toan ngoai trig
Don vi chtra thuc hien cong tac del chieu cong ng ding nq phai thu, phai tra tai ngay 31/12/2014 va chUng toi da thuc hien this tuc girl thu xac nhan ding no dec lap toi cac ben lien quan. Tuy nhien, den theri diem phat hanh bao cao kiem toan nay, chfing chtra nhan duqc day dit Bien ban del chieu. Vic thuc hien cac this tuc kiem toan khac thay the kh6ng the danh gia &roc tinh clay CIO va phtl hop cua cac khoan ding nq phai thu, phai tra ten BA° cao tai chinh tai thai diem 31/12/2014.
Y Men kiem toan ngoai trig
Theo y, kien cua chung toi, ngoai trU anh huang dm van de neu tai doan "Co se cua y kien kiem toan ngoai tit", bao cao tai chinh da phan anh trung thgc va hop ly, ten cac khla canh tong yeu tinh hinh tai chinh cua Cong ty Co phan Bat Ong san Dau khi Viet Nam - SSG tai 31/12/2014 cling nhu ket qua hoat Ong kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh ket thfic cling ngay, phi.' hop \Poi Chan muc ke toan, Che dO ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh.
T: (84) 4 3824 1990 1 F: .(84) 4 3825 3973 1 Le Phung Hieu, Hanoi, Vietnam A member of H1B International
HANG KIgM TOAN AASC
4
GONG TY
rciCli NN §98fidN HANG KIE 'MAN
AA
H Hang Kiem town AASC
Van de can nhan manh
Chimg toi Iuu nguiyi due den Thuyet Minh 08 trong Ban coo tai chinh ve viec Cong ty dang trong qua trinh lam tit tuc de nghi US/ ban Nhan dan Thanh ph6 Ha NOi cap phep chuyen dai muc Bich sir dung khu San tap the thao va Nha
hanh, hien dang xay dvng ten dien tich dot thuac Dv an To hop Khach son Dau klif Viet Nam.
Cat Thi Ha Pho Tang Giam doc Giay chimg nhan dang 14, hanh nghe kiem toan
so: 0725-2013-002-1 Ha N01, ngay 31 thong 03 nom 2015
Nguyen Quang Huy Kiem toan vien Giay chi:mg nhan danglqr hanh nghe kiem toan s6:1126-2013-002-1
r r
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J
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J
Cong ty Co phAn BAt dOng sin DAu khi Vik Nam - SSG Bac) coo tai chinh
Phang 1506 Toa nha Charmvit, 117 Trill Duy Hung, TP. Ha NOi nom tai chinh ktt thilc ngay 31/12/2014
BANG CAN DOT TOAN Tai ngay 31 fining 12 mini 2014
Ma TAI SAN Thuyk 31/12/2014 01/01/2014
100 A. TAI SAN NGAN HAN 523.352.097.910 522.582.909.311
110 I. Tikl vh cic khoan twang &rung tin 03 14.026.046.133 26.069.647.305 111 1. TiLl 2.026.046.133 1.069.647.305
112 2. Cac khoan tucmg dtrcmg tin 12.000.000.000 25.000.000.000
130 III. Cic khoin phai thu ngAn han 35.319.225.515 35.440.080.264 132 2. Tra tram cho ngtrai ban 35.075.537.162 35.142.889.457
135 5. Cac khoan phai thu Ichac 04 243.688.353 297.190.807
140 IV. Hang ton kho 05 460.000.105.712 449.653.615.080 141 1. Hang eon kho 460.000.105.712 449.653.615.080
150 V. Tai sin ngin flan khic 14.006.720.550 11.419.566.662 152 2. Thud GTGT &roc kh'au trir 9.688.699.148 8.996.965.281
158 5. Tai sin ng&n han khac 06 4.318.021.402 2.422.601.381
200 B. TAI SAN DAI 114.N 4.140.812.511 473.651.156
220 II. Tai sin ct, dinh 4.019.114.327 447.169.338 221 1. Tai sin co ctinh hau hinh 07 366.029.118 447.169.338
222 - Nguyen gici 773.306.182 773.306.182
223 - Gia PI hao man luj; lcE (407.277.069) (326.136.844)
230 4. Chi phi xay dung co. ban do dang 08 3.653.085.209
260 V. Tai sin dai han khic 121.698.184 26.481.818 261 1. Chi pin tra trtrac dai ban 09 121.698.184 26.481.818
270 TONG LONG TAI SAN 527.492.910.421 523.056.560.467
6
Ngtrbi tap bi'u K.6 tofin trui•ng
Nguygn Phtrung Huya'n Nguyin Thj Mai Thanh
AV) A
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y / PG 1 Y
- BAT f)NG SAN 1
* IDX\J KI-11 Vt1::*1
Lap, ngay 30 thong 03 nam 2015 g Giam d6c
Cling ty a phin Bit ding sin Diu khi Vi4 Nam - SSG Bio coo tai chink Phong 1506 Re nha, Charmvit, 117 Trill Duy Hung, TP. Ha N6i
nam tai chinh ket thilc ngay 31/12/2014
BANG CAN DOI ICE TOAN Tiii ngay 31 tilting 12 nam 2014
(dip theo)
Ma s6
NGUON VON Thuyet 31/12/2014 01/01/2014 . minh VND VND
300 A. NO PH 'AI TRA 137.633.657.785 136.216.853.569
310 I. Nor ngin han 137.590.847.785 136.216.853.569 312 2. Phai tra ngui:fi han 136.318.994.503 136.034.684.627 314 4. Thu6 va cac khoan phai nt)p INTha nu& 10 56.896.791 68.437.562 315 5. Phai tra niguoi lao ding 19.500.000 161.381.161 316 6. Chi phi phai tra 11 1.260.105.455 319 9. Cdc khoan phai tra, phai n'Op ngan han khac 12 17.801.036 34.800.219 323 11. Quj, khen thuerng va phfic Igi (82.450.000) (82.450.000)
330 II. N9' dai han 42.810.000 333 3. Phai tra dai han khac 13 42.810.000
400 B. VON CHU So WM 389.859.252.636 386.839.706.898
410 I. V6n chit so' him 14 389.859.252.636 386.839.706.898 411 1. Win dau to dm chic so him 390.000.000.000 387.000.000.000 420 10. Lai nhua.n sau thu6 chtra phan phiii (140.747.364) (160.293.102)
440 TONG CQNG NGUON VON 527.492.910.421 523.056.560.467
7
Ngu••i lap bidu Kd toin trithng
Nguyen Phi••ng Huyen Nguyen Thj Mai Thanh
Lap, ngay 30 Mang 03 am 2015 Giam dtIc
,0A3946-99
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CO PHAN r;\
tiKT i:,,ONG SAN 1 KHI
VIU NA
LICM-.\ a Huy Lidu
11
C8ng ty Co phen Bat Ong san Dau khi Vidt Nam - SSG Bao ea° tai chinh
PhOng 1506 Ma nha Charmvit, 117 Tr .n Duy Htmg, TP. Ha N6i nam tai chinh ket thfic ngay 31/12/2014
BAO CAO KET QUA HOAT BONG KINH DOANH Nam 2014
1
Ma CHI TIEU A
SO
01 1. Doanh thu ban hang va cung cap dich vu
02 2. Cac khoan giam trir doanh thu
10 3. Doanh thu thuAn ve ban hang va cung cap dich vu
11 4. Gia von hang ban
20 5. Lt•i nhuan gop ve ban hang va cung cap dich vu
21 6. Doanh thu heat bong tai chinh 22 7. Chi phi tai chinh 23 Trong da: Chi phi liri vay 24 8. Chi phi ban hang 25 9. Chi phi quan ly doanh nghidp
30 10. Ltri nhuan thuen tir hoat (King kinh doanh
31 11. Thu nhap khac 32 12. Chi phi khac.
40 13. Lo• nhuan khac
50 14. Tang Ioi nhuan kd toan trirdv thud
51 15. Chi phi thud thu nhap doanh nehidp hidn hanh 52 16. Chi phi thud thu nhap doanh nghidp hoan lai
60 17.14i nhuan sau thud thu nhap doanh nghidp
Thuydt Nam 2014 Nam 2013 minh VND VND
15 1.325.098.161 2.087.879.523 0\1"
16 5.532.543 CC
5.532.543
17 1.263.885.989 2.036.613.923
61.212.172 45.733.057
18 405.000 1.276.909
(405.000) (1.276.909)
60.807.172 44.456.148
39.761.434 39.252.633
21.045.738 5.203.515
8
30 than 03 nam 2015 00945
CoNC TY CO P'ri,N
B.KT ONG SAN KFli
V11:3" NAM-S
Giant ddc
LIE M Ha Huy Lieu
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CEng ty Co phin Bit Ong sari Dau khi Viet Nam - SSG Sao cao tai chinh Phong 1506 Toa nhh Charmvit, 117 Iran Duy Hung, TP. Ha. NO1 /lam tai chinh ke't thfic ngay 31/12/2014
BAO CAO LIM CHUYEN TIEN TE Nam 2014
(Theo phirong phdp gidn tap)
MA CHI TIEU ThuyEt Nam 2014 Nam 2013 so minh
I. LUU CHUYEN TIEN Ti)' HOAT DONG KINH DOANH
VND VND
01 1. 1.91 nhufin &woe thud 60.807.172 44.456.148 2. Di& chinh cho cdc khoan (1.243.957.941) (1.992.018.095)
02 - Khdu hao tai san c6 dinh 81.140.220 90.328.885 05 - Lai, 18 tir hoat dO'ng ddu to (1.325.098.161) (2.087.879.523) 06 - Chi phi mi. vay 5.532.543 08 3. L91 nhuiln tte hogt ding kinh doanh truck thay doi
von lieu tong (1.183.150.769) (1.947.561.947)
09 - Tang, giam cac khoan phai thu (2.466.299.139) 1.761.951.471 10 - Tang, giam hang tan kho (10.346.490.632) (10.694.905.419) 11 - Tang, giam cac khoan phai tra (khong ke lai vay phai
tra, thue thu nhap doanh nghiep phai nap) 1.418.710.398 75.259.151
C
12 - Tang, giam chi phi tra truck (95.216.366) 312.418.046 13 - Tien lai vay da tra (5.532.543) 14 - Thud thu nhap doanh nghiep TA' nap (43.167.616) (43.413.328)
..ac
16 - Tien chi khac cho hoat ddng kinh doanh (398.615.689) At,, I
P."
20 Lieu chuyin tan thulin tie hog' d-Ong kinh doanh (12.715.614.124) (10.940.400.258) •
II. Lift CHUYEN TIEN TV HOAT DONG DAU 21 1. Tien chi a mua satn, xay dung TSCD va cac tai san
dai han Ichac (3.653.085.209)
27 7. Tien thu lai cho vay, c6 tire va lgi nbuan dtrgc chia 1.325.098.161 1.878.185.079 30 Lieu chuyin tan thudn ter hoot dOng Au tie (2.327.987.048) 1.878.185.079
III. LTA. CHUYEN TIEN Ti)' HOAT BONG TAI CHiNH 31 1. Tien thu tir phat hanh c6 phik, nNxi von gOp ctla chta
s& him 3.000.000.000 16.000.000.000
33 3. Tien vay ngan han, dai han nhAn (Tuve 1.144.664.000 34 4. Tien chi tra ng goc vay (1.144.664.000) 40 Lieu chuyin tan thulin ter hoist &Ong tai clurnh 3.000.000.000 16.000.000.000
50 Ltru chuyen tien than trong nam (12.043.601.172) 6.937.784.821
60 Tien va twang du•ng teen dAu nam 26.069.647.305 19.131.862.484 70 Tien va tt••ng dtr•ng tien cudi nam 03 14.026.046.133 26.069.647.305
Nguoi lAp Wit] KE toan trtrifrng
Nguyen I'hu.o.ng Huyen Nguygn Thi Mai Thanh
9
C .
II Cong ty Co phin Bat Ong san Dau khi Viat Nam - SSG Bao cao tai chinh Phong 1506 Toa nha Charmvit, 117 Tran Duy Hung, TP. Ha Nai nam tai chinh kat &lc ngay 31/12/2014
THUYET MINH BAO CAO TAI CHINH Nam 2014
1. THONG TIN CHUNG
Hinh thin sO• hen van
Cong ty Co phdn Bdt dang san Dau khi Viet Nam - SSG dugc thanh lap va hoat dang theo Giay chirng nhan clang Icy doanh nghiap cong ty co phan so 0104394599 do S6 K6 hoach va Dau tu thanh pha Ha NOi cap ngay 19 thang 01 nam 2010, dang ky kinh doanh sira doi lan thin sau ngay 30 thang 09 nam 2014.
Tru chinh cua Cong ty tai: Phong 1506 Toa nha Charmvit, 117 Tran Duy Hung, TP. HA Nal.
Van diau 16 cila Cong ty la: 800.000.000.000 clang; tucmg throng 80.000.000 ca phan, manh gia mat ca phan la 10.000 Ong. Tai th6i diem 31/12/2014, van thuc gap la. 390.000.000.000 &Mg.
Nganh ngh6 kinh doanh - Xay dung cong trinh Id thug dan dung; - Hoat clang xay dung chuyan dung;
- Ban buOn sat thdp; Ban buon vat lieu thiat bl lap dat trong xay dung; - Dich vu ltru hit ngan ngay; - Kinh doanh bat dang san; - Hoat Ong tha tru so- van phong, hoat dang to van quan - Hoat Ong dich vu ye sinh nha cfra, Gong trinh va canh quan; - Hoat dang hanh chinh, ho trg van phong va cac hog clang ho trg kinh doanh; - Haat (Ong tha thao, vui choi va giai tit - Quang cao;
- Nha hang va cac dich vu phuc w luu clang ( khong bao gam kinh doanh quan bar, phong hat karaoke, vu truang); - Dai ly du Lich, diau hanh tour du lich, dich vu ho trg quang ba du lich; - Hog Ong dich vu ha" trg true flap cho van tai dtrimg sat va throng ba; - Hoat clang kinh doanh con lai chua ducc phan vao dau.
Dac di6m hoat do, ng cfia doanh nghi?p trong nam tai chinh CO finh htrong den Bao cao tai chinh
- Cong ty la chit dau to Du- an TO hop Khach san Dan khi Viet Nam bao gam khu To hop Khach san 5 sao, Van phong, Can ha cao cap tran khu Tat 3,8 ha tai 16 X3 thuac xa Ma" Tri, huyan Tir Liam, Ha Ni.a Tuy nhian; kho khan chung va' dau ra cho san pham bat clang san O lam anh hu6ng dan tin do thvc hien du an nen tran.
- Nam 2014, C6ng ty thgc hian xay dung san tap th6 thao va Nha quan ly dieu hanh tan dien tich 15.000 m2 thuOc khu dat trian khai du an TO hop Khach san Dau khi Viet Nam. Dan thari diem 31/12/2014 Cong ty dang trong qua trinh lam this tuc de nghi US, ban Nhan dan Thanh pha Ha Nia cap phdp xay dung.
2. CHE DO VA CHINH SACH Kt TOAN AP DUNG T4.1 CONG TY
2.1. 1(3, Id than, don vi tien to sir citing trong ki toan
Kjr 1:6 toan nam cua Cong ty bat cidu ttY ngay 01/01 va kat thiic vao ngay 31/12 hang nam. Don vi tin to sir dung trong ghi chep ke toan la Ong Viet Nam (VND).
10
aing ty Co phan Bet Ong san Den lchi Viet Nam - SSG Bao cao tai chinh
Phong 1506 TOa nha Charmvit, 117 Trail Duy Hung, TP. Ha NOi nam tai chinh ket thfic ngay 31/12/2014
2.2. Chuan mire va Che d6 ki tan Ai) dung
Chi (TO keC tan ap dung Cong ty ap dung Che de Ke tan doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20/03/2006 da dugc sea dei, be sung theo quy dinh tai Thong to 244/2009/TT-BTC ngay 31/12/2009 caa B6 truong B6 Tai chinh.
Tuyen btf ye viec twin this Chucin nwc ka toan va Chi do ki toan Cong ty da ap dung cac Chuan muc k'e tan Viet Nam va cac van ban heang den Chuan muc do Nha nuac da ban hanh. Cac Bao cao tai chinh dugc lap va trinh bay theo dung moi quy dinh cua teng chuan muc, thong to heang clan thuc hien chuan muc va Che de ke tan hien hanh Bang ap dung.
Hinh thirc ke loan ap dung Cong ty ap dung hinh thirc Ice toan tren may vi tinh.
2.3. Ging cu tai chinh
Ghi nhan ban do'iu Tai san tai chinh Tai san tai chinh cua C6ng ty bao g6m tien va cac khoan ttrong ducmg tien, cac khoan phai thu khach hang va phai thu Ichac, cac khoan cho vay. Tai thiyi diem ghi nhan ban dau, tai san tai chinh dugc xac dinh then gia mua cong cac chi'phi phat sinh lchac lien quan true tip den viec mua, phat hanh tai san tai chinh do.
Ng phai tra tai chinh Ng phai tra tai chinh cita C6ng ty bao gOm cac khoan vay, cac khoan phai tra ngtreri ban Va. phai tra lchac, chi phi phai tra. Tai thei diem ghi nhan 1an dau, cac khoan ng phai tra tai chinh dugc xac dinh theo gia phat hanh cong cac chi phi phat sinh lien quan true tip dtn viec phat Minh no phai tra tai chinh do.
Gia tri sau ghi nhan ban ddu Hien tai chua co cac quy dinh ve darth gia lai Ong cu tai chinh sau ghi nhan ban dau.
2.4. Tien va cac khan ttromg dutrng tien
Tien va cac khoan ttrong ducmg tien bao gem tien mat tai guy, tien girl ngan hang, cac khoan dau to ngan han co thei gian dao han khong qua ba 03 thang, cetinh thank khoan cao, co kha rang chuyen doi a clang tharth cac hrong tien xac dinh va khong co nhieu rtti ro trong chuyen d6i thanh den.
2.5. Cac khan phai thu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi so cac khoan phai thu khach hang va phai thu khac sau khi trir di cac khoin du phang dugc lap cho cac khoan ng phai thu kho dei.
Du phong ng phai thu khe del dugc trich lap cho timg khoan phai thu khO dai can cir vao du kien muc ton that co the
11
C8ng ty Co pilau BAt Ong san Dau khi Viet Nam - SSG Bao cao tai chinh
Phong 1506 'Dia nha, Charmvit, 117 Tran Duy Hung, TP. Ha NOi nam tai chinh ket thte ngay 31/12/2014
2.6. Hang ten kho
Hang ton kho duoc tinh theo gid gee. Tn±ng hop gia tri than có the thuc hien,dtroc thap hon gia g6c thl hang ton kho throe tinh theo gia tri thuan co the thuc hien dtroc. Gia g6c hang ton kho bao gom chi phi mua, chi phi the biEn va cac chi phi lien quan true tiep khac phat sinh de có &roc hang ton kho cr dia diem va tang thai hien tai.
Gia tri hang ten kho throe xac dinh theo phuong phap binh quan gia quyen.
Phuong phap xac dinh gia tri san pham do clang: Chi phi san xuat kinh doanh da dang (Urge tap hop theo chi phi phat sinh thuc to cho tang loai san pham clura hoan thanh hoac chua ghi nhan doanh thu.
Hang ton kho dtroc hach toan theo phuong phap ke khai thuong xuyen.
Du phong giam gia hang ton kho throe lap vao thai diem cuoi nam la s6 chinh Lech gitla gia g6c ctla hang ton kho Ion hon gia tri thuan co the thgc hien dugc.
2.7. Tai san co dinh va khau hao tai san c0 dinh
Tai san co dinh ham hinh throe ghi nhan theo gia g6c. Trong qua trich su dung, tai san co dinh hint hinh, tai san co dinh vo hinh &roc ghi nhan theo nguyen gia, hao mon Iuy ke va gia tri con lai.
Khau hao &roc trich theo phuong phap duemg thing. Thai gian khau hao &roc trac tinh nhu sau: - Phuong tien van tai 10 nam
- Thiel bi van phang 03 - 05 nam
2.8. Chi phi di vay
Chi phi di vay &roc ghi nhan vao chi phi san xuat, kinh doanh trong kY khi phat sinh, tit. chi phi di vay lien quan true tiep den viec dau to xay dung hoac san xuat tai san do' dang dtroc tinh vao gia tri cua tai san do (duvc von hod) khi co do cac dieu kien quy dinh trong Chun mgc Ke toan Viet Nam s6 16 "Chi phi di vay".
Chi phi di vay lien quan tru.c tiep Mn viec dau to xay dung hoac san xuat tai san do dang can co thai gian du dai (ten 12 thing) de c6 the dua vao sir dung theo muc dich dinh trtrac hoac ban thi &roc tinh vao gia tri cfia tai san do (dirge von hoa.), bao gem cac khoan lai tien vay, phan be cac khoan chit khan hoac phu trei khi phat hinh trai phieu, cac Ichohn chi phi phu phat sinh lien quan tai qua trinh lam the' tuc vay.
2.9. Chi phi tra tru.ac
Cac chi phi tra truac chi lien quan den chi phi san xuat kinh doanh cfia met nam tai chinh hoac met chu ky kinh doanh &roc ghi nhan la chi phi tra trtrac ngin han va duvc tinh vao chi phi san xuat kinh doanh trong nam tai chinh.
Cac chi phi da phat sinh trong nam tai chinh nhung lien quan den ket qua boat Ong san xuat kinh doanh efia nhieu nien de ka Wan duvc hach toan vao chi phi tra tax dai han de phan bo clan vac) ket qua hog dung kinh doanh trong cac nien do k'e toast sau.
Viec tinh va phan be chi phi tra truac dai han vao chi phi san xuat kinh doanh timg kY hach toan diroc can dr vac, tinh chat, mirc de timg loai chi phi de chon phuong phap va tieu thin phan be hop ly. Chi phi tra trutc dirge phan bo clan
vao chi phi san xuat kinh doanh theo phuong phap throng thing.
12
4.
COng ty CO phin Bit Ong sin Diu khi Viet Nam - SSG Bao cao tai chfnh
Phong 1506 Tea nha Charmvit, 117 Trin Duy Hung, TP. Ha NOi nam tai chinh ket thac ngay 31/12/2014
2.10. Chi phi phii tra
Cac khoan chi phi thuc to chua phat sinh nhung dugc trich truac vao chi phi san xuAt, kinh doanh trong nam a dam bao khi chi phi phat sinh thuc to khong gay d6t bien cho chi phi san xuet kinh doanh tren co. so dam bao nguyen tic pha hop gitra doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chinh Tech vii so da trich, ke toan tien hanh ghi b6 sung hoac ghi giam chi phi tucmg img vii phin chenh Lech.
2.11. Wri chn so. him
Von du to caa chit so hav dugc ghi than theo sO vOn thgc gop caa chi so. hau.
Lqi nhuan sau thue chua phan phOi la so lqi nhuan tir de hog d6ng cua doanh nghiep sau khi ter (-) cac khoan dieu chinh do ap dung hOi to thay doi chinh sach ke toan va dieu chinh hOi to sai sot trong yeu cua cac nam truac. Lgi nhuan sau thue chua phan phOi c6 the dugc chia cho cac nha diu to dua tren ty le gap vOn sau khi dugc H6I Clang quan tri phe duyet va sau khi da trich lap cac quy du phong theo Dieu to Citing ty va cac quy dinh cua phap luat Viet Nam.
CO tire phai tra cho cac co Tong dugc ghi nhan la khoan phai tra trong Bang Can doi ke toan caa Cong ty sau khi CO thong bao chia co tfrc caa H6i dOng Quan tri COng ty.
2.12. Ghi nhan doanh thu
Doanh thu hoot dOng tat chinh Doanh thu phat sinh tir tien lai, co tire, Igi nhuan dugc chia va cac khoan doanh thu hog d6ng tai chinh khac dugc ghi nhan khi thoa man ding thai hai (2) dieu kien sau:
- Co '<ha nang thu dugc lgi Ich kinh to tO giao dich do; - Doanh thu dirge xac dinh Wang dOi chic chin;
2.13. Ghi nhan chi phi tai chinh
Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gOm: - Chi phi hoac cac khoan 10 lien quan den cac hog d6ng diu to tai chinh;
- Chi phi di vay vOn; - Cac khoan 10 do thay dOi ty gia hoi dodi caa cac nghiep vg phat sinh lien quan den ngoai te;
- Du phOng giam gia diu to chfrng khoan. Cac khoan tren dugc ghi nhan theo tong sO phat sinh tong_nam,.khong bir tra. vii doanh thu boat d6ng tai chinh.
2.14. Cie khoin thue
Thui hi0h hanh Tai san thue va cac khoan thue phai n6p cho ram hien hanh va cac ram tnrOc dugc xac dinh bing sO tien du kien phai n6p cho (hoac dugc thu hOi tir) ca quan thug, dua tren cac mire thue suit va cac 1114 thue c6 hieu luc den ngay IcEt thac
ly tinh thue nam.
2.15. Cac hen lien quan
Cac doanh nghiep, cac ca nhan, true tiep hay gian tiep qua mot hoac nhieu trong gian, co quyen kiem soat Cong ty hoac chiu ski kiem scat C6ng ty, hoac cang chung skr kiem sok vii Cong ty, bao g6m ca.cong ty me, tong ty con va ding ty lien ket cac ben lien quan. Cac ben lien ket, cac ca nhan true tiep hoac gian tiep nam quyen bieu quyet caa Cong ty
ma co anh htro-ng clang ke dOi voi Cong ty &roc coi la ben lien quan.
13
I Cong ty CO plan BAt Ong san Dau kW' Viet Nam - SSG Bao cao tai ehinh Phong 1506 Tea nha Charmvit, 117 Trin Duy Hung, TP. Ha Nei nam tai chinh ke't thik ngay 31/12/2014
3. TIEN VA CAC KHOAN TUONG DOZING TIEN
31/12/2014 01/01/2014 VND VND
Tien mat Tien girl ngan hang Cdc khoan tuong throng tien
78.993.849 138.417.286
1.947.052.284 931.230.019
12.000.000.000 25.000.000.000
14.026.046.133 26.069.647.305
Tai ngay 31/12/2014, cac khoan tien gizi có ky han c6 gia tri 12.000.000.000 VND &roc giri tai cac ngan hang throng mai sau:
Khoan tien giri tai Ngan hang TMCP Sai G6n- Ha Nei, CN Thang Long c6 gia tri 5.000.000.000 VND vai ky han 01 thang, lai suit 4,6 %/Mtn.
Khoan tien girl tai Ngan hang TMCP Nam Viet c6 gia tri 5.000.000.000 VND vai ky han 01 thang, lai suit 5,8 %/narn.
Khoan tien giri tai Ngan hang TMCP Lien Viet c0 gia tri 2.000.000.000 VND voi ky han 01 thing , lai suit 4 %/nam.
4. CAC KHOAN PHAI THU NGAN 11*N KHAC 31/12/2014 01/01/2014
VND VND
Phai thu ve lai tien gfri, tier' cho vay 89.138.888 285.444.444 Phai thu ngered lao ding ve KPCD, BHXH, YT, TN 7.602.464 5.997.433 I 1 Phai thu ding nhan vien ve fing luong 2015 138.421.500 Phai thu khac 8.525.501 5.748.930
243.688.353 297.190.807
5. HANG TON KHO 31/12/2014 01/01/2014 \ I
VND VND
Chi phi san mkt kinh doanh do. dang 460.000.105.712 449.653.615.080
460.000.105.712 449.653.615.080
Chi tit Chi phi san xuAt kinh doanh de' dang Ar tin To hgp Kheich son Diiu khi Viet Nam 460.000.105.712 449.653.615.080 Chi phi da phat sinh chuyen giao th. Tap doan Dau khi Viet Nam (*) 203.873.758.246 203.873.758.246 Chi phi xay dung phat sinh tiep den 31/12/2014 (**) 114.228.347.466 103.881.856.834 Do. an Trung tam hoot Clang van hoa da ming - Rop Kim piing (***) 141.898.000.000 141.898.000.000
460.000.105.712 449.653.615.080
(*) Theo Hop ding hop tic dau tir so 9986/PVN-SSG kj, ngay 10/12/2009 gitta Tap doan Dau khi Viet Nam va Cong ty Co phan Tap doan SSG v6 du to xay dung di an TO hop Khach san Dau kill Viet Nam bao gem t6 hop cong trInh Khach san 5 sao - Van pheng - Can he cao cap ten khu dit 3,8 ha tai lo X3 (14 hieu CV4.3) va der kien xay dung cong vien giai tri - thap Dau khi ten khu dk 21,2 ha tai cac 10 clef X1 va X2, thuec khu COng vien Van boa The Thao Tay Nam Ha N0i. Tian be chi phi do Tap doan Dau khi Viet Nam da there hien lien quan den der an neu ten tinh Mn ngay 30/09/2009 da &roc cac c6 ding Cong ty xac dinh va chap thuan ban giao sang Cong ty Co phan Bat Ong san Dau khi Viet nam - SSG.
(**) Chi tit chi phi xay dung phat sinh den 31/12/2014
31/12/2014 01/01/2014
14
Cong ty Co phan 13At ding sAn Diu kid Viet Nam - SSG Phong 1506 Ma nha Channvit, 117 Tan Duy Hung, TP. Ha N0i
Bao cao tai chinh nam tai chinh k6t thiic ngay 31/12/2014
VND VND Chi phi thiet ke 11.481.697.750 11.481.697.750 Chi phi thi Gong phai tra PVC- ME 39.556.935.455 39.556.935.455 Chi phi krang va cac khoan trich theo ltrong can be.) quan 1S, du an 23.006.664.261 19.291.411.715 Chi phi khac 40.183.050.000 33.551.811.914 COng 114.228.347.466 103.881.856.834
(***) Carl theo Hop ding hop tac dau to trn, Cong ty co nglifa vu tip nhan town b0 chi phi dm Tap doan DAu khi Viet Nam da phat sinh de thuc hien dau to xay dung cong trinh Trung tam boat Tang van haa da nang - Rap Kim DOng tai so 19 Hang Bai vii tong muc dau tir du kien 156 ty ding. SO tien 141.898.000.000 ding la s6 lieu tarn tinh theo not dung ding van so 9393/DKVN-HDTV ngay 15/10/2010 dm Tap doan DAu khi Viet Nam ve viec hoan tra chi phi xay dung cong trinh Trung tam boat Ong van hoa da nang - Rap Kim D6ng. Cac c6 clang cua Cong ty sau da da chip thuan chi phi ton va ghi nhan vao Ichoin muc chi phi san xuAt kinh doanh do dang.
6. TAI SAN NGAN HAN KHAC 31/12/2014 01/01/2014
VND VND
Tam Ong 4.297.671.402 2.402.501.381 Cain c6, ky quy, ky cuoc nggn han 20.350.000 20.100.000
4.318.021.402 2.422.601.381
7. TAI SAN CO DINH HirU HINH
Phuang tin van TSCD dung tai, truyen din trong quan 1S/
COng
VND VND VND Nguyen gig S6 du dau nam 672.202.182 101.104.000 773.306.182
S6 tang trong nam So giam trong nam
S6 du cuOi nam 672.202.182 101.104.000 773.306.182
Gia tri hao mon luy ke S6' du dau nam 246.474.133 79.662.711 326.136.844
SO tang trong nam 67.220.220 13.920.000 81.140.220
- KhInt hao trong nean 67.220.220 13.920.000 81.140.220
SO giam trong nam
S6 du' cu6i nam 313.694.353 93.582.711 407.277.064
Gia tri con lai Tai ngay dau nam 425.728.049 21.441.289 447.169.338
Tai ngay cad nam 358.507.829 7.521.289 366.029.118
15
COng ty Co phan BAt do", ng san Dau khi Viet Nam - SSG Bao cao tai chinh Pharr:, 1506 Toa nha Charmvit, 117 Trail Du Hun , TP. Ha NOi nam tai chinh ket thac ngay 31/12/2014
8. CHI PHI XAY DUNG CO BAN DO DANG
31/12/2014 01/01/2014
VND VND
X5y dung co' ban d& dang Cong trinh San tap the thao va Nha quail V/ diet' hanh (*)
3.653.085.209 3.653.085.209
3.653.085.209
(*) Cong trinh San tap the thao va Nba quan 1)% diSu hanh &roc xay dung tren phan dien tIch dat cua Du an TO hop Khach san Dau khi Viet Nam. Cong ty lam thu tuc de nghi Uy ban Nhan dan Thanh Ph6 Ha Noi cap phep xay dknig tai du an a chOng tai Ian chi& mat bang.
9. CHI PHI TRA DAI HAN Nam 2014 Nam 2013
VND VND
S6 du dau nam 26.481.818 338.899.864 SO tang trong nam 117.610.002 80.275.301 S6 da kSt chuySn vao chi phi SXKD trong nam (22.393.636) (392.693.347)
SO du cuOi nam 121.698.184 26.481.818
Trong do chi tilt so du' cutii tam bao 31/12/2014 01/01/2014 VND VND
Chi phi tong cu dung cu phan b6 dan 84.418.184 11.318.182 Chi phi tra truac dai han khac 37.280.000 15.163.636
121.698.184 26.481.818
10. THUE VA CAC KHOAN PHAI NQP NHA NU'OC 31/12/2014 01/01/2014
VND VND
Thu thu nhap doanh nghiep 35.177.843 37.084.025 Thud thu nhap ca. nhan 21.718.948 31.353.537
56.896.791 68.437.562
Quyet toan thus cua COng ty se chiu su kiem tra cua ca quan thus. Do viec ap dung lug va cac qui dinh ve thus d6i vbf nhieu loaf giao dich khac nhau co the &lac giai thich theo nhiSu each khac nhau, s6 thuS dtrac trinh bay ten Bao cao tai chinh co the bi thay d6i theo quyet dinh caa ca quan thus.
11. CHI PHI PHAI TRA
31/12/2014 01/01/2014
VND VND
Chi phi phai tra thuOc Du an TO hop Khach san Dau khi Viet Nam
1.252.832.727 Chi phi phai tra thuOc du an xay dung San tap the thao
7.272.728
1.260.105.455
16
Cong ty Co phi!) Bit d(ing sin Dau khi Vi0 Nam • SSG Phong 1506 Tea nha Charmvit, 117 Trail Duy Hung, TP. Ha NOi
BAo cio tai chinh nam tai chinh kSt thdc ngay 31/12/2014
12. CAC KHOAN PHAI TRA, PHAI NQP NGAN 113N KHAC
31/12/2014 01/01/2014 VND VND
Kinh phi cong doan 2.257.392 3.967.364 Cac khoan phai tra phai n8p khac 15.543.644 30.832.855
17.801.036 34.800.219
13. PHAI TRA DAI II41N KHAC
31/12/2014 01/01/2014 VND VND
Nhfin ky quy thus sari tap th& thao cUa Cong ty Co phAn 42.810.000 The thao Vi't Nam
42.810.000
14. VON CHU HITU
a) Bang d6i chiL bin Ong vein chi' so. hiku
Von du to Lgi nhuan cua CSH chin phan ph6i ging
VND VND VND S6 du' dAu nam truck 371.000.000.000 (165.496.617) 370.834.503.383 rang von trong !lam trudc 16.000.000.000 16.000.000.000 Lai trong nam trugc 5.203.515 5.203.515
S6 du• cu6i nam tru.O.c 387.000.000.000 (160.293.102) 386.839.706.898
Tang von trong nam 3.000.000.000 3.000.000.000 Lai trong nam nay 21.045.738 21.045.738 Giam khac (*) (1.500.000) (1.500.000)
S6 du cu6i am nay 390.000.000.000 (140.747.364) 389.859.252.636
(*) : Chi phi thus TNDN nam 2012 phai nOp b6 sung
b) Chi tie't vein dau to cua chil hint 31/12/2014 Ty 1S ten 01/01/2014 TS, IS tr6n ,
von thtrc gop von thtrc gop VND VND
Tap doan Dau khi ViSt Nam 24.000.000.000 6% 24.000.000.000 6% Cong ty Co phan Ha tang Fecon 30.000.000.000 8% 30.000.000.000 8% Ngan hang TMCP Dai Dtrcmg 40.000.000.000 10% 40.000.000.000 11% Tang Cong ty CP Xay lap Dau khi 100.000.000.000 26% 100.000.000.000 27% Cong ty Co phan Tap doan SSG 196.000.000.000 50% 193.000.000.000 48%
390.000.000.000 100% 387.000.000.000 100%
1
vi 4C
Theo Giay chimg nhan clang ky doanh nghiSp s6 0104394599 thay d61 tan thin sau ngay 30 thing 09 nam 2014 do So' Ke hoach va Dau to Thanh ph6 Ha Noi cap thi von di6'111S dang ky cua Citing ty la 800.000.000.000 d6ng. Tuy nhien Mn thai diSm 31/12/2014, cat chu so huu chtra gap du von diSu 1e rilux da cam k6t.
17
Cong ty Co phasn BAt dOng sin Dku khi WO Nam - SSG Bao cao tai chinh Phong 1506 Toa nha Charmvit, 117 Tran Duy Hung, TP. Ha NOi nam tai chinh kSt thfic ngay 31/12/2014
c) Cat giao dich ve von vol cac cher sif• h&u
41
Nam 2014 VND
Nam 2013 VND
Von dau tir cua cht sa hau
- lion gop cldu nam 387.000.000.000 371.000.000.000 - V6'n gap tang trong nam 3.000.000.000 16.000.000.000 - Von gop giam trong nam - Vein gop cuji nom
d) Co phiSu
390.000.000.000 387.000.000.000
Cu6i nam Du nam S6 ltrong c6 phiSsu clang 1c)% phat hanh 80.000.000 80.000.000 S6 Itrong c6 phiSu da ban ra cong chfing 39.000.000 38.700.000
• - CO' phiiu phd thong 39.000.000 38.700.000 S6 hrong c6 phiSu dang ltru hanh 39.000.000 38.700.000 - Co phidu ph o thong 39.000.000 38.700.000 IVISnh gia c6 phiSu dang ltru hanh: 10.000 10.000
15. DOANH THU HOAT BONG TAI CHINH
Lai tin giri, tin cho vay
Nam 2014 Nam 2013 cC
A
VND
1.325.098.161
VND
2.087.879.523
1.325.098.161 2.087.879.523 "At
16. CHI PHI TAI CHINH
Nam 2014 Nam 2013 VND VND
TT!.
Lai tin vay 5.532.543 •
5.532.543
17. CHI PHI QUAN DOANH NGHIEP „•
Nam 2014 Nam 2013 .1"t" VND VND
Chi phi khac bang tin 1.263.885.989 2.036.613.923
1.263.885.989 2.036.613.923
18. CHI PHI KHAC
Nam 2014 Nam 2013 VND VND
NOp tin phat cham nOp thus TNDN nam 2012 405.000 1.257.964 NOp tin phat dam nOp thus TNDN nam 2013 18.945
COng 405.000 1.276.909
18
Cong ty Co phAn Bat dOng san 1:A'u khi Viet Nam - SSG Bao cao tai chinh
Phong 1506 Ma nha Channvit, 117 Trait. Duy Htmg, TP. Ha. NOi nam tai chinh kgt thUc ngay 31/12/2014
19. THUE THU NHAP DOANH NGHI ✓l?
Nam 2014 Nam 2013
VND VND
T6ng lgi nhu4n toan tnrac thug' TNDN 60.807.172 44.456.148
Cac khoan dieu chinh tang 138.000.000 130.000.000
- Chi phi kh6ng &rye trer khi tinh thug' TNDN 138.000.000 130.000.000
Cac khoan dign chinh giam Thu nhap chiu thug TNDN 198.807.172 174.456.148
Thug sugt thug TNDN 20% 25%
Chi phi thut TNDN hien hanh 39.761.434 39.252.633
Cac khoan diSu chinh chi phi thus TNDN cna cac nam tuft vao chi phi 1.500.000
thug' TNDN hiSn hanh nam nay
Thus TNDN phai n6p d'au nam 37.084.025 41.244.720
Thug TNDN da nOp trong nam (43.167.616) (43.413.328)
Thug' TNDN phai nOp tuba ram 35.177.843 37.084.025
20. CONG CU TAI CHINH Cdc loc,ti tang cu tai chinh cua Ong ty
Gia tri so kg toan 31/12/2014 01/01/2014
Gia g6c Du phong Gia gOc Du phong
VND VND VND VND
•106
TN;
tv1Hi
EM 1
S I
TM On tai chinh
Tign va cac khoan Wang ducmg tien 14.026.046.133 26.069.647.305
Phai thu Ichach hang, phai thu khac 243.688.353 297.190.807
Ciing 14.269.734.486 26.366.838.112
Gia tri ghi toan
31/12/2014 01/01/2014
VND VND
136.379.605.539 136.069.484.846 1.260.105.455
137.639.710.994 136.069.484.846
phii tra tai chinh
Phai tra ngtrai ban, phai tra /that
Chi phi phai tra
Ging
Tai san tai chinh va na phai tra tai chinh chum duac danh gia lai theo gia tri hgp 19 tai ngay ket thitc nien do toan do Thong to 210/2009/TT-BTC va cac quy dinh hien hanh yeu cau trinh bay Bac) cao tai chinh va thuyet minh thOng tin gi
voi tong cll tai chinh nhtmg khong dua ra cac huong dan Wong dtroug cho viec danh gia va ghi nhart gia tri hop 1y eta cac tai san tai chinh va no phai tra tai chinh, ngoai trir cac khoan trich lap du phang nq phai thu kho doi va du phOng
giam gia cac khoan dem to chi mg khoan da &lac nen chi tit tai cac Thuyet mirth lien quan.
Quin ty rid ro tai chinh
Rui ro tai chinh caa Cong ty bao gOm rfti ro thi truang, rui ro tin dung va TIM ro thanh khoan. C8ng ty da xay dung he
thong kiem soar nham dam bao sir can bang a mire hop 1y gifla chi phi rid ro phat sinh va chi phi quan Iy rid ro. Ban
TOng Giam dOc Cong ty ca trach nhiem theo dal quy trinh quan ty nal ro de dam bao sly can bang hop 19 gift rui ro va
kiem soat rui ro.
Riii ro thi trtrong float Ong kinh doanh cua Cong ty se chtit yOu chiu rui ro khi có str thay dOi gia, ty' gia 1161 doai va 'di suAt.
19
C8ng ty Co plan Bat ging san DAu khi V18t Nam - SSG Bao cao tai chinh
PhOng 1506 Tha nha Charmvit, 117 Tran Duy Hung, TP. Ha N6i
Rui ro ve gia: Cong ty chin rai ro ve gia caa cac cong Cu van phat sinh ttY cac khoan dau tu c6 phien ngan han va dai ham do tinh khong chac than ve gia Wong lai cua c6 phieu dau tu. Cac khoan dau W co phi8u dai han dtroc nam giir vai muc dich chitin lugc lau dai, tai th6i diem ket thac nam tai chinh Cong ty chtra cO ke hoach ban cac khoan dau tu nay.
Rai ro ve 1ai suit: Cong ty chin rai ro•ve suit do gia tri hopcaclu6ng tien tong Wong lai caa mot cong tai chinh bin Ong theo nhilng thay doi caa lai suit thi truing khi Cong ty co phat sinh cac khoan tien giri co hoac khong 'co kS/ han, cac khoan vay va nq chiu lai suit tha n6i. Cong ty quan 15/ rai ro 1ai suit b&ng each phan tich tinh hinh canh tranh tren thi truing de có duqc cac lai suit cc!) loi cho mire dich cua Cong ty.
Rfif ro tin dpng Rai ro tin dung la rui ro ma mot ben tham gia trung mot cong cu tai chinh hoac hop d6ng kh6ng co kith nang thuc hien dtroc nghia vu caa mInh clan den ton that ve tai chinh cho Cong ty. COng ty co cac red ro tin dung tur hoat clOng d6ng san xuit kinh doanh (chil yeu doi vai cac khoan phai thu khach hang) va hoat d6ng tai chinh (bao gOm tien gtri ngan hang, cho vay va cac cong cu tai chinh khac).
Tir 1 nam Ire Trail 1 nam den 5 xuang nam
Tren 5 nam C6ng
Tai ngay 31/12/2014 VND VND VND VND
Tien va cac khoan tacing &rung tien 14.026.046.133 14.026.046.133
Phai thu khach hang, phai thu khac 243.688.353 243.688.353
C6ng 14.269.734.486 14.269.734.486 HO JAN
Ti ngay 01/01/2014 ": / ,,.
Tien va cac khoan thong duong tien 26.069.647.305 26.069.647.305
Phai thu khach hang, phai thu khdc 297.190.807 297.190.807
C6ng 26.366.838.112 26.366.838.112
Riii ro man!: khoiin Rui ro thanh khoan la rai ro Cong ty gap lc.hO khan khi thgc hien cac nghta vu tai chinh do thieu van. Rai ro thanh khoan caa Cling ty cha y6u phat sinh tt7 viec cac tai san tai chinh va ng phai tra tai chinh có cac thtri diem dao han khac nhau.
Thai han thanh toan caa cac khoan no phai tra tai chinh dui tren cac khoan thanh town du kien theo hop difing (tren co so' dong tien cira cac khoan g6c) nhu. sau:
nam tai chinh ket thac ngay 31/12/2014
Ta. 1 nam tra Tren 1 nam
xuOng den 5 nam
Tai ngay 31/12/2014 VND VND
Phai tra nguoi ban, phE tra id& 136.336.795.539 42.810.000
Chi phi phai tra 1.260.105.455
Tren 5 nam C6ng
VND VND 136.379.605.539
1.260.105.455
Cong 137.596.900.994 42.810.000 137.639.710.994
Tai ngay 01/01/2014 Phai tra ngutri ban, phai tra lchac 136.069.484.846 136.069.484.846
C6ng 136.069.484.846 136.069.484.846
Cong ty cho rang mac dO tap trung rai ro vi'8c tra no. la thap. COng ty cif) khi nang thanh town cac.khoan no den han tlr clang tien tir boat dOnz kinh doanh va tien thu tU cac tai san tai .chinh clao han.
20
Ngiroi lip bitu
Ke toan truung
C8ng ty Co phin BAt Ting sin Dau khi Viet Nam - SSG Bao cao tai chinh Piling 1506 TOa nha Channvit, 117 Trin Duy Hung, TP. Ha Nii nam tai chinh ket thic ngay 31/12/2014
21. NITUNG KIEN PHAT SINH SAU NGAY KET THI:JC KY Kt TOAN NAM
KhOng c6 str kien trgng yeu nao xay ra sau ngay 1(61 thic ky ke Wan nam dOi hOi phai dtrgc ditu chinh hay ding be ten Bao cao tai chinh nay.
22. NGHIgP VIJ VA SO DU' VstiI CAC BEN LIEN QUAN
Trong nam Cong ty da co cac giao dich vii cac ben lien quan rilur sau: Mei quan he Nam 2014 Nam 2013
Gip von vao Cong ty Cong ty Co phan Tap doan SSG
VND VND
Co &mg 3.000.000.000 16.000.000.000
S6 du vai cac ben lien quan tai ngay ket that ky kt town nam nhu sau:
moi quan he 31/12/2014 01/01/2014 VND VND
Phai tra Tap doanDau khi Viet nam Co dong (135.898.000.000) (135.898.000.000)
Giao dich vai cac ben lien quan khac nhtr sau:
Nam 2014 Nam 2013 VND VND
Thu nhap cfra Ban Githn dot va HDQT
23. SO LIEU SO SANH
1.445.222.544 1.910.276.000
S6 lieu so sanh la so lieu tren Bao cao tai chinh cho nam tai chinh ket thic ngay 31 thang 12 nam 2013 da dugc Cong ty TNHH Hang Kim town AASC kitm town.
Lap, ngay 30 ailing 03 darn 2015
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