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C t o C T Y C6 P H A N N H ^ A T H i t U M E N T i f t N P H O N G
(Thiinh tap tai nir&c Cpng hoa XJ Hpi Chu nghla Vifl Namj
B A O C A O T A I C I l i N H R I E N G DA DU'gfC K I E M T O A N
C h u n A m l a i c h m h kt-r l h u c n g A y i l t b d a g 12 d d m 2U15
C 6 N G T V C 6 P H A N N H V A T H i t U N 1 6 N T I E N P H O N G 02 A n Dfl, phirdng L fch Tray, Ngfl Q u y i n
Thflnh pho H^i Phdng, CJ [ X I I C N V i f t Nam
M V C L V C
N O I D U N G T ' ^ ' ^ C
B A O C A O C U A B A N iCtm G I A M E J 6 C I
B A O C A O K ] £ M T O A N D O C 2
B A N G C A N D O I K f i T O A N 3 - 4
B A O C A O K E T Q U A H O A T D O N G K I N H D O A N H 5
B A O C A O L U U C H U Y E N T|£N ? £ 6
T H U Y E T M I N H B A D C A O T A [ C H I N H R I E N G T - 33
C 6 N C T V C 6 P H A N NHV ' A T H i t u M E N T I E N P H O N G 02 A n D4, phirimg Lych Tray, Ngfi Q u y l n T h i n h p h l H a i Ph6n& C I I X H C N Vi^t Nam
B A O C A O C I J A B A N T 6 N G G l A M D 6 C
Ban Tdng C i i m d i e C6rig ly C l ph ln Nhya T h i l u N i ^ T i l n Phong (gtji Ot l i "COng l / D d^ Dinh b i o c i o n i y chng vol bao c i o lai chinh ricng cija C-6ngry cho n i m tai chmh kel lhuc ng iy 31 th ing 12 n i m 2015-
H Q I D 6 N G Q U A N T R | V A B A N T 6 N C G I A M B 6 C
C i c thanh vidn c i a HOi dAng Q u i n Irj v i Ban Tong G i i m d i e dS diAu h inh C6ng ly irang nflm v i den n g i y l^p b i o c i o n i y gfim:
Hd i dfeng Q u i n t r i
6 n g TrAn B i Phiic
6 n g Ngify&i Chi T h i n h
Ong Nguyen Quoc T r u i n g
Ong Nguyen Trung Kifin
Ong Dflng Quoc Dung
Ong Sakchai Patipankpreechavud
Ban Tone G i i m d i e
Ong Nguyen Qu6c Tnrd rg
6 n g N g u y l n Tmng KiCn
6 n g C h u van Phnong
6 n g Tihi Nhy l N inh
B i Ngo Thj Thu Thuy
Ong T r i n Nggc B i o
Chut ich
Ph6 Chu i jch
i T i inh vien
Thanh vien flill n h ^ ky riit ng i y OS i h i n g 4 nflm 2 0 1 5 ) Tlianh vien
T l i i nh vien
T i n g G i i m d6c
Ph6 T i n g ("fiira d i e
P h d T i n g G i i m d i e
Phd Tong G l i m d i e
Phd Tong G l i m d i e
Ke l o i n t r u i n g
T R A C H NHI^M C U A BAN T 6 N G GiAM o6c
Ban Tong G i i m d i e CAng ty cd i r i c h nhi^m Iflp b i o c i o l i i chinh ridng cho n i m tai chinh ke l t l i ik ; ng i y 31 th ing 12 n i m 2015 phan i n h mgl c i ch irung ihyc vA hyp ly ihjh hinh t i i chinh cung nhu k i t qua h o j l dgngk inh doanh vA linh hinh l i m chuycn Liln 14 eua C6ng ty mong nflm, phA hgp v6i chuin mitc k l loAn, c h i dO k | t a i n doanh nghi$p V i f i Nam v i c i c quy djnh p h ^ ly cd lidn quan den vifc Lip v i o inh h i y b i o c i o t i i chinh. Trong vi|c I f p h i o c i o l i i chinh rieng n i y . Ban 11ng ( i l i m d i e dugc yeu cau phai:
• Lya chgn c i c chinh s ich k l l o i n thich hgp v i i p dpng c i c chinh s ich dd m| l c ich nhSt q u i n ; • Qua ra c iq \H do in v i udc linh m^l c i ch hgp ly v i thfln trgng; • Neu rd c i c nguyfn iflc l o i n thfch hgp cd dugc t u i n ihd hay khdng. cd nhlbig i p dyng sai l^ch trgng y l u
duiTC L^ng bo v i g i i i thich trong b i o c io l i ! chinh rieng hay khdng; • L i p b i o c io l i i chinh nnng trfin ca sd hogi dgng lien tpc Iru irudng hgp khdng t h | cho lAng Cong ty ^ t i l p fgC
hopt dgng kinh doanh; v i • T h i l l k^ v i thyc hi|n h( t h i n g kiem so i l ngi bO mOt c i ch hih i hi^u cho mpc dich l i p v± t i inh b i y b i o c i o t i i
chinh ri£ng hgp ly n h i m h*n c h i n i i m v i giau l|n.
Ban Tong G i i m d i e Cdng ly chju t r i ch nh i fm dam bao r i n g s| ki t o i n dugc ghi chdp mOi cAch phii hgp d^ ph in inh mgt c ich hgp ly l inh hinh l i i chinh cua Cong ty d b a l ky thdi d i l m n i o v i d i m b i o r i n g b i o c i o lai chinh n f n g lufin ih i i chuin mgc In in , ch^ dd ki loan doanh nghigp V t f t Nam v i c i c quy dinh phflp ly cd lien quan den vi^c • ip v i truth bay bao c i o t i i chinh. Ban Tong Giam doc cung chju t r i ch nhj|m dam b i o an toan cho lai s in cua Cdng ly vi t h y ^ i f b ^ ^ b i g n ph ip thich hgp di ngfln chin v i p h i t hi^n c i c h inh vi gian ifln vfl sai ph fm kh i c .
iih$ii r i n g Cbng Ey d l tufln Ihii c i c y&u chu n&\j Irdn l iung v i ^ l i p b i o c i a t i i chinh riflng.
Ban T i n E l i i i m d i e .
Nguy£n Qii5e Tn r i r i i g T f ing C i i im doe
Hdi Phong, ngay 14 ihdng 3 nim 2016
Deloitte So /VNJA-flN-BC
B A O C A O K I E M T O A N DQC L A P
K l a h g i i i : C i c C 6 d 6 i i g l l|4 d i n g Q u i n I r j viS Bun T^ng G l i m ahc Cfing ly Cfi ph^n INIig^ I hieu M e n I'thn Phong
CdnglyTTIHH DelolUa V l * ! N im Tflng 12A, Toa nhS Vlnsconei 34 Ling He, Quin DfinoDa. HA Nil. Vif l Nam Tel --WJ 63^3566 F a - .B44 62ea 567a WW* d^oitle cotiVvTi
O iung i f i i dfl kl^m Toin bao c i o l i i chinh r i fng k i m iheo cua Cong ly Cfi p h ^ Nhi/a Thi^u N i f n Ti^n Phong fggi IBI l i ^'Cdng Ey"), dugc Igp ng iy 14 t h i n g 3 nflm 2016. l u trang 3 den [rang 33. bao gom Bang c i n ddi ke l o in igi ng i y 31 Ehang 12 nflm 2013. B i o c i o kh q u i hogi dfing kinh doanh, Bflo cno l i m chuy ln tifin ig cho nflm tai chmh k i t Ihnc cung ngiy va B i n thuyi^r minh bao cao l i i chinh ridng.
Trdcli nhifm LTHI Hun Tiing Giam din:
Ban Tdng G i i m dAc Cdng ty chju irAth nhifim ve vjgc lAp vA dWi U y tmng ihgc vA hop ly bAo cAo iflL chinh rifing cua C&iE ty Iheo chufln inuc ke loan, chc dfi ke loon doanh nghidp Vi'dl Nam va cAc quy dtnh phap ly cd lifin quar ddn vide Lap vA mnh ha> bAu cao lai chmh vA chtu trach nhigm vc kicm soal ngi bfi mA Ban Tong Giam doc xAc dmh Ifl can thiel d^ dam bao cho vide lAp va ir inh bAy bAo cAo TAl chinh ridng khdng c6 sai sfil trgng ydu do glan l^n hoflc nh in i lAn,
Trtick fihlfw ctia Klhi finin vi^tt
TrAch nhifini cua chung tdi lA dira ra y kien v# hAo CAD tAi chinh n f n g tren kel quA cAa cufic kiem loAn. Chi i rg Idi dA tien h inh fcidm toan theo chuAn muc kiem loAn V i ^ i Nam CAc chuan myC nay yhu cau chdng Idi tuAn Ihu chuAn mqc va c i c quy dj ith ve dao due nghc nghiep. lap ke hegch vA thgc hien cugc kidm Loin de dgl dugc sg dam bao hgp iy vA v i j c h f u bdo cAo t i i chinh rlfing ciia Cwig ty cfi c6n sal 5fil Irgng yeu hay khfing.
Cfing vigc k i^m loAn bao gfim [hgc hifin cAc thti t\ic nhflm Ihu thflp car bAng chimg kiem loan ve cAc l i fu vA ihuy^L minh Irdn hAo eAL> lAi chinh ri^ng. CAc Ihii luc ki^m loAii dugc Iga chgn dga Erdn xAl doAn cua Kidm toAn vien, bao gom dAnh glA rui l o r d sai sfil trgng y^u Liong boo cao tai rhl i ih r i fng do gian Ign heflc iiliAiii ian. Khi tligc hi^ii c dinh glA cAc n i l ro nAy, Ki^m l o i n vien dfl xcm y,fx kidm soAl nfii bfi cua Cdng ty lidn quan den vice lAp vA xrlnh bAy bAo cAo tai chinh ridng irung ihgc. hgp Ly nhflm ihiet ke cAr ihu I fc kiem loan phu hgp vfi i t inh hinh ihgc l ^ , lu> nhicn khdng nhflm ingi. dich dua ra > kien vc higu qua cua kiein suAi n^i b6 cua Cfing ty. Cong vific kifim loAn cung bao gom danh gid imh ihich hgp ciia cAc chLnh sach ke loan dugc Ap dung va tinh hgp ly cua cac H O C l inh ke toAn Ciia Ban Tong GiAm d6c cung nhir dAnh giA v i ^ trinh bay long ihd bflo cflo lai chmh ridng,
Chung ifii tin tufing rArg cAc bflng chung ki^m loan mo chung tdi dfl ihu ihgp dugc lA ddy dil vA thich hgp LAm co sfi cho y k i^n kldm loAn ciia chung Efii
1̂ kiiit cua Kiem loan vi^a
Theo V kien ciio chung lo i . bAo cao lar chinh ridng dfl phan Anh itung lhuc vA hop 19, i r j n eAc khfa canh trgng ykn, tinh hinh tai chmh cua Cong ty lai ng i y 31 Ih ing 12 nflm 2015, rflng nhu ket qua hoyi dgng kinh doanh vA tinh hinh
Lien I f cho nflm tAi chinh kfil lhuc clmg ngay, phA hgp vfi l chuAn mgc ke toAn, che dfi kk toAn doanh vA cAc quy djnh phAp ly cfi liSn quon d^n v i fc iflp vA trLnh bAy bAo cAis clifnh.
TrAn T u n g Kiifni UiAii vien (jiAy d iu i i g nJiAn dflng k9 h inh nghd ki^m toAn $fi | 9 4 | ' 2 0 l 3 - 0 a M
Phfi Tong Giam ilfie GiAy ciiung nhyn dflng ky liAnh nghe kiem toAn s6 0030-2013-OOI-1 Thay fadt vd dtfi iflfll cho C O S t ; TV T M I H D E L O I T T E V i f T N A M
Xgiiy !4 Ihdng i ridm 2U!6 HdNoiXUXHCNViitNam
Tin Debille dugf dung dA chi rnfitlioac nhifiu thinli vifln cua Deloitte louche Tohmalsu Lipniiad, mfil cfing ly TNHH cfi im sfi tai Anh, vA mang lufii c ic bAng thanh vi6o - moi thAnh vi in Id mfii ifi cht̂ c doc Iflp vA mft phifi ly DelcHite Touch? Tohmal^u Limiiad {hay ^DoKHtto To^n cAu' > hhfing ojivg cfip dich vu cho c ic khich hdog Vui I609 lem typ i;^bsiie wiw deicilie convatiout dfi bifil Ihfijn Itifing im cm uAl vfi w cau phap ly o ia DtfaEto Touehe Tdlvniiiu Limiied va cac hdog tnarh vi in.
2
C O N G T V cfi P H A N NH^J A T H I E U M E N T I E N P H O N G 02 A n DA. phufing Lpch Tray, Ngo Quyen BAo cAo tAi chi i ib rieng Thflnh phfi H i i Fhdng, C H X H C N Vig l Nam Cho nAm l i i cbfnti tbQc ngAy 31 t M n g 11 nflm 2QI5
B A N G C A N D 6 I K E T O A N
Tqi ngay 31 ihdng 12 nSm 2015 M A U S 6 B 0 i -DN
Don vi: V N D
Thuye l
T A I S A N M i so minfa 31/12/2015 31/12/2014
A. T A I S A N N G A N H ^ N I H 1.S19.954.56S.566 1.444.376.5S7.758
L Tten vA cAc k b e i n l i i ong diroTig tien 110 S 231.911.076.8 IS 47.935.477.750
1, l i en I I I 221.911.076.815 15.435.477.750
2. Cac khoan tuong duong t e n 112 10.000.000.000 32.500.000.000
n . CAc khoan phai thu n g i n h^n 130 893.974.549.245 735.107.642.486
[. Phai thu ngin h fn cua khich hang 131 6 724.975.223.692 583.092.421,054
2. Tra tnJoc cho nguoi ban ngflji hfn 132 53.959.231.371 55.934.813.549
3- Phai ihu cho vay ugin hyn 135 2,200.000.000 -4. Phai ihu ngfln han kh ic 136 7 131,051.853.362 113.301,046.063
5.13q phfing phai Ihu ngiui h^n khfi dfii 137 S (18.211,759,180) (17,220,638.180)
I l L H i n g tha kho 140 9 693.030-438.447 649J90.65I.839
] . Hang ifln kho 141 697,908.551.863 650.442.911.785
2. D p phdng giam g i i hang Ion kho 149 (4.878.113.416) (1,052,259.946)
I V . TAi skn ngAn han k h i c I SO 1.038.504.059 11.942.815.683
1. Thue g lA t i i gia tilng dugc khau ttir 152 - 10,966.775 603
2. Thue vA cac khoan khac phai thu Nha nude 153 10 1,038.504.059 976.040,080
B. T A I S A N D A I H A N 200 1J71.184.913.136 1-086,767.256J12
L TAJ Rka cd djnl i 220 884.899. SS3.531 703 354,748.976
1. TAi san CO dinh huu hinh 221 11 851.228,288.263 668.851.404,836
- Ngijyen gid 222 1.347.073.115 428 1 076219076.745
- Gid irj hao mon IQy ke 223 (495.844.827.165) (407.367.671.909)
2. TAi sAn cd djnh vd hinh 221 12 33.671.265268 34.503.344.140
- Nguyen gid 228 35.910.974 946 35 910 974.946
- Gid iri hao mdn luy ke 229 a.239.709.678) (! 40? 630.806}
[|. TAi s i n dcl d i n g dai b^n 241 174.176.558 J 6 0 149-061.467.288
1. Chi phi x i y dqng coban dd dang 242 13 174.176.558.360 149.061.467.288
m . Dau tir tai chinh dAi h f • 2 5 t 258-008.835-76* 198.7 SS.715.766
I . Dau l u vao cong ty con 251 14 153.753.120.000 120.000.000.000
2. Dau l u vao cong ty lien doanh. lien ket 252 14 105.695.883.000 80.195.883.000
3, Dau lu gbp von vao don vj khAc 253 1.600.000.000 1.600.000.000
A. D u phong dau tu tai chinh dai han 254 {3,040 167.234) (3.040.167.234)
TV. TAi san dAi han k b i c 2 M 54,099.965.479 35J9SJ24.2B2
] . Chi phi tra Irudc dai hpr 261 15 54.099.965.479 35.595.324.282
T 6 N C C O N G T A I S A N (270=] ttlH200) 271 3.191.139.481.702 2-531-143-844-070
Cdc ihjiyei minh ii> Irang 7 den Irang 33 Id mpl bp phdn hap thdnh cua bdo cdo idi chinh rieng
3
C 6 N C T V C6 P H A N NH^PA T H I ^ U N I E N T I E N P H O N G 02 A n DA, phiidng Lpch Tray, Ngfl Quycn BAa cAa tii cbioh riDng TTiAnh phn HAi Phfing. C H X H C N V i f i l N a m O T Q nam lAi chinh k^ thucngAy 31 OiAng 12 nam201S
B A N G C A N E>6l K i T O A N ( T i ^ p theo)
ngay 31 rhdng 12 ndm 2015 M A U S A B 01-DN
D o n v j : V N D
H i u y ^ N C U 6 N V A N M i io n i n h 31/12/2015 31/11/2014
c N Q PHAT T R A 3 W 1.509 J61.846-103 1-103.124.874-061
L Ngr n g i n h f n 3 t e L430.S50J69.423 1 .079.78S. I96.m
] . Ptiai IrA ngudi bAn ngAn 311 16 79.070.943.621 121.336.133.531
2. NgLici] mufl Ira Lien innVc ngAn h fn 312 1.622.304.516 1.324.360.207
3. Thue vA cac khuan phai nfip NhA nudc 313 ID 21.505.861.757 20.787.079.453
4. Phai Ira ngudi lao fifing 314 51.308.490.444 19-748.754.775
5- Chi phi phai irA ngAn hpn 31S 17 175,432.779,086 62-186.610,575
6. PhAi t r i ng in h^n khAc 319 IS 21.428.115.532 12.796.891.884
7. Vay vA ng [hue lai chinh ngfln hfo 320 19 1.071.019.147.810 840,230.841.253
B. Quy khen ihufing, phuc Igi 322 2,462.726.657 1,377.525.304
n . N g d i i h fD 331 7 I J U - 4 76-680 23J36.677.08t
1. Vay vA ngthue l i i chinh dAi h fn 338 20 70.511.476.680 23.336.677.080
1. QuJ phir tri^n khna hgc v i cOng nghfi 343 8.000,000.000
D. V d N C H U S d H C O J 4 M 1.6HI.777.635.S99 1.428.018.970.008
1. V 6 i i chu 9*- h lh i 410 21 [.681.777.635.599 1.428.018,970.008
1. Von gfip cua chu sd hiJu 4 U 619.730.950,000 563.392.900.000
2. Quy dAu Tu phi) |ri6n 411 664.053.783,058 523.490.453.939
3- |.gi nhufin sau lhuc chira phan phdi 421 397-992.902.541 341.135.616.069
- T<n nhugn sav ihue chua phdn phdi iHy ke den cudi ndm mtac
421 a 43.380.439.S6S 34.780.439.597
- Uyi nhu^n sauthie chua phdn phdi nam nay 421b 354.612.462.976 306.355.176.472
T Q N C C Q N G S G t J 6 N V ( i N (440=300+400) 440 3. I9 I . IJ9.4SI .702 2.531.143.844.070
Ngiiy 14 Ihdng 3 ndm 2016
Cdc Ihuyet minh lir trang 7 din trang 33 Id m^l bp phan hap lhanh cua bdo cdo idi chinh rieng
C 6 N G T Y C 6 PHAIN NHtfA T H l ^ U M £ N T I E N P H O N G 02 A n Da, phudng I ^ h Tiay. Ng6 Q u y ^ BAo cSo t i i chfnh r ieng T l i i nb phfi H i i Phdng, C H X l ICN Vigt Nam Cho nflm l i i chinh t i t thdc ngAy 31 th ing [2 nam 2015
B A O C A O K £ T QUi H O ^ T D O N G K I N H D O A N H
Cho ndm idi chinh kel lhuc ngay 31 ihdng 12 ndm 2015 M A U S 6 B 02-DN
Dcrnvj : V N D
M l T h u y ^
C H J T I E U I BO minfa M I D 2015 Nflna 2014
1- Dnanh Ihu bAn h i n g 01 23 3-290.66S-026-2SS 2.793.122J68-9fl7
2. Cac khoan giam tnr doanh thu 02 23 7.903-590.356 S.924.139.679
3- Doanl i Ihu Ihuan vc b i n falng (IO=OI'02) 10 23 3.182.764-436-002 2.784.198.229J28
4. Gia von hang ban ] 1 24 1277.239.S42.8I7 1020.416.657.145
5- I^gi n h u i n ggp h i n h i n g (20=10-11) 20 1.005.514.593.185 763.781.S710B3
6- Doanh thu hoal fifing lai chinh 21 26 210.631.833.104 116.110,430.643
7. Chi phi t i i chfnh 22 27 50.151,014.855 35.288,009.215
Trong do: Chi phi Idi vay 23 47.558.117.293 3S.688.491.24i
8. Chi phi ban hang 25 2S 619.990,755,800 381,214,644.380
9. Chi phf q jan ly doanh n g h i ^ 26 2S 136.S22.15B.810 97.515,068.830
ID. L g i nhitan t h u i n l i r boat dfing k inh doanh 3D 409.192.496J24 365.874.280-299
(30=20-^21-22 )-(IS+2*))
11. Tl iu nhfip khac 3 i 13.567.304.660 1.426,196,101
12. Chi phi khac 32 10.419,799,329 4.3 96.60 S.644
13. L g i nhufin UiAc (40=31-32) 4 t 3.147.505.331 (2.970,412-543)
14. Tong ]gf nhu^n he t o i n (nrfrc t h u l 5 t 412J40.00Z.155 362-903.867.756
(50=30+40)
15. Chi phi ihue thu nh|p doanh nghifip hifin hanh 51 29 45.727,539.179 56.548.691.284
16- L v i n h n i n sau thue t h u nhgp d o i n b ngfaifp 60 366-611462.976 306J55-176.472
(60=50-51)
Ng i r i i i lap bleu l i i f ln IruLmg TOdg Gi f lm d6c
Ngay 14 rhdng 3 nam 2016
Cdc ihaySt minh lit irang 7 den irang 33 Id mpi hp phpn hap ihdnh cua bdo cdo idi chinh riing
5
C 6 N C T V C6 PliAN NHV 'A T H l t U N I E N T I £ N P H O N G 07 An Dfl. phifcng L ^ h Tray, N g d Q u y ^ Bfla rflo Ifli cfafnh r l f n g TTiAnh phfl HAi Phdng. C H X H C N V i g l N a m Cho namtf l i d i l n h l i t tfnk ng i y 31 thAng 12 nflm 7015
B A O C A O LUXl C H U V t N T I E N T f
Chondmidi chinh kit lhuc ngay H ihdng 12 nam 20/5
M l
C H i T i E u
I. L I / U C H L Y E N T I E N T I T H O A T D O N G K I N H D O A N H
so N l i D 2015
M A C S6 B 0 3 - D N
Don v i : V N D
M m 2014
i. Lgi nhufn trv&cthui Hi 411340.002J 55 362.903.S67.7S6
Z Biiu chinh cho cic khoan:
K h i u hao Ifli ^ dinh 02 93.919.571.920 75.425.57 A.669 Cflc khofln dg phdng 03 4.816.974.470 2.260.217.927
(Lflj) ru ho f i dgng dflu l u 05 (199.93 2J64.842) (115.326.052.842)
Chi phf Ifli v i y 06 47.558.117.293 33.688.491.241
J , Lpi nhuin l« hoal 0ng kinh doank tnr&cthay dM v^n OS 358 702.400.990 3SS.9S2.09S.7SI
Thay doi cflc khoAji phai ihu 09 (153.583,204.759) (82,702.045.313)
Thay dfii hAng ifin kho 10 (47.465,640.078) (283,506.626.979)
Thay dfil cflc khoAn phai tra (khdng ke Jfli vay phai t r i vfl thu^ 11 154,958.464.602 4.609.964 405
Ihu nhflp doanh nghifip phai ngp) Thay d^i chi phi irfl inrfic 12 (18.504.641.197) (12.847.081.089)
Ti^n Ifli vay dfl Era 14 (45,736.499.186) (34.849.488.277)
Thu£ Ihu nhflp doanh nghifp dA nop 15 (51.775.886.090) (65.502.084.489)
Ti^n ehi khic cho ho^t dgng kinh doanh 17 (27.259.661.032) (22.589.919.044)
Lim chuyin tiin ihuan tie hoal dgng kinh doank 20 / 6 9 . J J J . m 2 5 * aSS.435.IS2.03S)
IL LiruCHUVtNTltNTirHOATOONCBAlITU" 1. Ti^n chi de mua sflm, xay dgng TSCD vA lAi sfln 21 (339,417.39 8..*.68) (276,946.075.544)
dfli han khac
2. Ti^n Ihu Tir lhanh ly, nhugng bfln TSCD vfl Ifli sAn 22 45.000-000 447.409.000
dfli han khflc 3. Ti^n chi dau hr gfip von vao don vj khfle 25 (18.2G6.40D.000)
4. Tif n Ihu Ifli Tien giri, cd tflc va Igi nhu^n dugc chLa 27 170.512.813.220 2.400.497.546
Lmi chuyin tiin thudn lie hogt dgng dau lie J0 (I77.06S.9S5.34S) {374.09S.16S.998}
I I I . L i r U C H U Y E N T l E N T C r U O ^ T D O N G T A l C H i N H 1. Tten ihu tir d i vay
2. T i i n ira ng gdc vay
3. C6 Tuc dA I r i cho cac cd dong
Lini chuyin tiin ikuSn tir hoal d^ng idi chink
L v u c h u y i n l ien thuf ln I r ang n l n i (50=ZIH3D+40>
T icp vfl l inrng d u ^ n g iJea d l u nflm
T i i n vfl l inrng d i n n i g tien cuoi nflm (70=5I>+«D)
2.235.452.990.009
(3.959137.803.852)
(84.508.935.000)
t9t.706.2S 1.157
' ^ ^ X m i T h j T V f i i i
2.259.418.643.733
(1.762.301.380.627)
(65.006.994.000)
432.110.269.106
19.576.918.073
28.358.559.677
47,935-477,75l
T r f ln Nggc Bflo K I (ofln t n r d u g
N ^ n r W T J u ^ Tr i r t rng T6ng Gi f lm d6c
Ngdy 14 ihdng 3 ndm 3016
Cdc ihuyil minh lie irang 7 din Irang 33 id mgt hd phdn hgp lhanh cua bdo cdo tdi chinh riing
C O N G T V C 6 P H A N NH^TA T H I E H N I E N T I E N P H O N G 02 A n DA, phufmg Lach Tray. Ng6 Quy^n Thflnh phd Hai Phong, C H X H C N Vie i Nam Cho nflm tfli chtnh k l i Thue ngfly 31 t h i n g l2nAm2[ )15
T H U V E T M T N H B A O C A O T A I C H I N H R I E N G M A I J S6 B 09 -DN
Cdc Ihuyet minh floy Id mgl bg phdn hgp thdnh vd cdn dugc dgc d6ng Ihdi vdi hdo cdo Idi chinh rieng kem iheo
I , T H O N G T I N K H A I Q U A T
Hinh IhuT sd" bihi von
Cdng ly c f i p h ^ Nhga Thieu Nien Tien Phong lien than Efl mfi l doanh nghifip Nhfl ntrdc dirge cfi phfin hfia
Iheo quy djnh l ^ i Nghj dinh sd 64/2002/ND-CP ngAy 19 thang 6 nflm 2002 cija Chinh phi i vi f i t ehuycn
doanh nghifip Nhfl nufic lhanh cdng ty co phan. Vi|c cfi phan hda Cfing ly dirge Thgc hifin Theo Quyel djnh
sfi aO'2004'QD-BCN ngAy 17 thflng 8 nflm 2004 cua Bfi tnrong Bfi Cfing ihircmg.
Sau kh i cd phfln hda, Cong ly hopt dfing theo Gifiy chlrng rJiAn dflng ky kinh doanh so 0203001195 do Sfi
Ke hopch vA Dau l u thAnh pho Hfli Phdng cfip ngay 30 thAng 12 nflm 2004 vfl c i c OiAy chiing nhan dflng
ky kinh doanh dieu chinh.
Co phifiu ciia Cong ty dugc niem yfit Sd giao d[ch chiing khofln ThAnh phd HA Nfi i vd i mA chung khoan
lANTP.
Tfing sfinhfin vien cua Cfing ty Ipi ngAy 31 IhAjig 12 nflm 2015 Id 1.197 ngirfii (Tai ngfly 31 Ih ing 12 nflm
2014:1,195 j igufi i ) ,
H o f 1 dfing ch inh
HopI dfing kinh doanh ciia Cdng ty bao gfim:
San x u i l k inh doanh cflc san phfim nh\ra d i n dpng vfl cflc san pham nhua phqc v\i cac ngAnti xfly dgng,
cfing nghifip, nfing n ^ i f i p , ngu nghifip, giao thdng vpn t f l i ;
Xfly dung kha chiuig cir, hp lang ca sa, xay nhA cao cAp, vfln phdng cho thufi, xfly d\tng Tmng Tim
thucmg mai, xay dgng chg kinh doanh;
Xay dgng cfing tr inh ky Ihupl dan dyng khflc;
Hoat dfing djch vg tAi chinh, hopt dgng trung gian tifin t| ;
Kho bSi, vfin Ifli dudng bfi vA cac hopt dfing ho t rgcho vfln tai ; vA
K inh dounh bal dfing sfljj vfl quyen su dyng dat.
Chu ky &fla lu f i l^ k inh ilcianli l l i f ing thirf lng
Chu ky san xuflt, k inh doanh thong thirfing ciia Cfing ty dugc Ihgc hjfin Uong Ihoi gian khong qufl 12 ihflng.
Cflc kifin quan t rgng dfl xfly m I r ong ky hopt fifing
NgAy 08 Thflng 5 nflm 2015, Cfing ty dfl tflng vfin d i^u Ifi them 56.338.050.000 V N D bAng phuong Ihiic p h i i
hanh c6 p h i l u cho cflc ch dfing hifin h ih i Ifl qu5̂ dau h i phfll Irien.
TTieoQuy^ djnh s6 69/0£>-HDQT ngAy I8 lh f lng5 nflm 2015 cuaHf i i dfing Quan lrj> Cfing ty dA thAnh Ipp
Cong l y T N H H BAl dgng sfln T i^n Phong do Cfing ty so h ih i 1011% vfin. Cfing ly T N H H BAl dfing san T i i n
Phong dA dugc Sfi hoach vA dflu tu Thflnh pho Hal Phfing cap Gray chung nhfin dAng ky doanh nghifip
n g i y I8 lh f lng5 nam 2015.
Tpi ngAy 25 thflng 6 nAm 2015, Cong ty dA hoan l i t v i ^ hgp dfing nhfin chuycn nhugng co phan tu loAn
bfi CO dfing cua Congty C6 ph4n Nhga Nflm Sao. Ngfly 19 Ihflng 9 nflm 2015, Cong Ty dS hofln lAl vific thay
dfii Giay chiing nhfin dflng ky doanh nghifp cOa Cfing ly Cfi phfin Nhga Nflm Sao Ihflnh Q m g ly T N H H
ThiEong mai "Nhga Nflm Sao, do Cfing ly Ifl chu sa hitu.
7
C 6 N G T V C 6 P H A N N H ^ A T H i E u M E N T J E N P H O N G 02 A n Dfl, phitfiug Mich Tray, Ngo Quyeo Bfla cAo t f l i ch inh r ieng T M n h ph6 Hai Phfing, C H X H C N V i ^ i Nam g o nflm tai chinh k l [ fliiic ngay 31 thflng J2 nflm 20 J5
T H L V E T M I N H B A O C A O T A I C H I N H R I E N G (T ' ep theo) M A U S 6 B Cdc ihuyii mink nay Id mpt hp pkpn hgp thanh vd can dirge dgc dSng th&i vdi bdo cdo tdi chinh ncng kem iheo
I. T H 6 N C T I N K H A I Q [ J A T ( T i f i p Iheo)
Cau t rue doanh nghi|p
Tfti ngfly 31 thflng 12iiSiii 2015, Cfing ly cfi 03 cfing ty con vfl 03 cfing ty lien doanh, lifin ket:
T y l f T j L| qnyr i
No i th inh i i p sdhini biru quyct
Cfine tr COD vfl bolt dODE (%) {%) l l o i l dfiae chinh
Cong ly TNHH MTV Nhga Thifiu Tinh Nghf An 100 EOO Sanxuit va kinh doanh cflc san phfim nhga
nien Tien Phong Mik i Trui^ dan dung vfl rung nghifip
Cfing ty TNHH Bit dfing sfln T i ^ Thflnh ph£ Hfl! 100 100 Kinh doanh bfll dgng sfln, quyin ^l i dgng dal
Phong Phong va kinh doanh van tai, cac san pham nhga
diin dgng vfl cfing ngh i^
Cong ly TNHH Thuong Nhya Thanh pho ELfli IQQ 100 Sfln xual vfl kinh doanh cac san piiflm nhga
Nflm Sao Phfing dan dgng vfl cfing nghicp
Ty R quy »
Ty l i a f t bleu quyet
N<n thflnh Ijp hihi n im Eit
Conttv l ien doinb, l i » ket v i ho|ldpoE (%| JIo|( dpne chinh
Cfing tj Co phfln Nhga Thicu nifu Tinh Binh 37,78 37,78 Sfln xual va kinh doanh cac 'ifln phflm nhga
Tifio Phong phia Nam Duong dfln dgng va cfing nghiep
Cong ly Co phfln Bao bi Tien Thanh pho Hat 49,08 49,98 San xu^ bao bi nhga PP, bao bl xi mflr^
Pbong Phong cflc lo^ gifly, mflng ghflp pbilc hgp vfl sflu
phflm nhga khac
Cong ly TNHH Lifin doanh Nhga Thanh ph6 5I,0Q 51,00 San xufll va kinh doanh cac san phflm fir^
Tifin Phong - SMP Vicng Clifln' jihga. phg Iimg vfl cflc sfln phflm nhga khflc
Lao
T h u y f l m inh \l khfl nflng so sflnfa tfafing t in t r f in bflo cflo t f l i chfnh
N h u dA trinh bfly tgi Tbuyfil minh ^6 03, l u ngfly 01 Ihflng 01 nflm 2015 Cfing ly dfl flp dgng T"hfing In s6
200/20 H H T - B T C do BO TAi chinh ban hanh ngfly 22 thflng 12 nAin 2014 ("Thong Ui 200" ) , hirfing dSn
ch^ dfi lofla cho doanh nghi lp . Thong tu nay cfi hi§u l\rc cho n i m tai chinh bfll dau vflo hn^c sau iigAy 01
thflng 01 nflm 20 L5. Tbflng tu 200 thay ih^ cho cAc quy dinh vfi c h i dfi k l tofln doanh nghi?p ban hAnh Iheo
Quyik djnh sfi 15/2006/QO-BTC ngfly 20 ihflng 3 nflm 2006 ciia Bfi Tai chinh vA Thfing l u s6
244/2009/TT-BTC ngfly 31 Ihflng 12 nflm 2009 ciia Bfi Tai chinh. Tuy nhtfin, vi|c Ap dgng Thong tu 200
khfing cfi Anh hufing trgng yfiu dfin linh so sAnh cua cAc so li$u trfin bAo cAo tfl i chinh-
2. C O s 6 L A P B A O C A O T A I C H I N H R I E N G V A N A M T A I C H I N H
C u s6 igp bflo cAo tAi ch inh rieng
Bflo tf lo Ifli chinh riCng kfim iheo dugic irlnh bfly bAng E>6ng V i ^ l Nam fVNDX Iheo nguyen Iflc gifl gfic vfl
phi i hgp vfi i c h u ^ mgc k i loAn, c h i dfi k^ toan doanh nghi|p Vigt Nam vA cflc quy djnh phAp ly cfi lifin
quan d£n vific iflp vfl n inh bfly bfle cflo tAi chmh.
I
C O N G T Y C O P H A N NHI/A T H I E U NifeN T l t N P H O N G 02 A n Dfl, phufing Lgch Tray, Ngfl Q u y ^ Bflo cflo t f l i ch inh r i ^ n g
Thflnh ph6 Hai Phong, C H X H C N Vif i l Nam Cho nflm Ifli chinh kfit lhuc ngfly 31 thflng 12 nflm 2015
T H U V E T M L \ H B A O C A O T A l C I H N H R I 6 N G (T i^p I h t o ) M A U S 6 B 09 D N Cdc Ihuyet minh ndy la mgl bg phpn hop ihdnh vd cdn dugc dgc Jong Chdi vdi hdo cdo tdi chinh riing kem iheo
X C a s O L A P B A O C A O TAT C H I N H R T E N C V A N A M T A I C H I N H (Tl£p theo)
Co-sfi- l|p M o cflo t f l i ch inh r ieng (Ti^P theo)
Bfln cflo tfli chmh rieng kfim theo khong nliflni phfln Ajih t inh hinh tfli chinh, ket qufl hogt dgng kinh doanh
vfl l inh hinh l i ju chuyen tien I f Iheo cflc nguyen Iflc vfl thdng i | ke toan dugc chap nhfln chung Igi cac nirfic
khflc ngofli V igt Nam.
Nflm I f l i ch inh
Nflm Ifli chfnh cua Cdng t y b f l l d i u I I I ngfly Ot thflng 01 vfl thue vflo ngfly 31 thflng 12.
3. A P D U N G H U d N G D A N K E T O A N MCfl
Hirrr i ig dan mf i i ve qhe d( i ke Infln dnanh n g h i ^
Ngay 22 thflng 12 nflm 2014, BO Tfli chinh dfl ban hflnh Thfing tu s6 200/2014/TT-BTC H ^ i d n g t u 200" )
hirfing d i n chfi dO k^ tofln cho doanh nghifip TliOng l u nfly cfi hi^u Igc cho nflm Ifli chinh bflt dflu vflo hoflc
sau ngfly 01 lhangOl nflm 2015. TTifingtif 200 lhay t h ^ cho cflc quy djnh ch^ dfi kfi tofln doanh nghifip
ban hflnh Ihco Q^ayh. dinh sfi 15/2006/QD-BTC ngfly 20 thflng 3 nflm 2006 ciia Bfi Tfli chuih vfl Thfing l u
sA 244/2009/JT-B VC ngfly 31 Ihflng 12 nflm 2009 cfla Bf i Tfli chinh. Ban Tfing Giam dfic dfl flp dung
T h 6 n g n i 2 0 0 gong vific Iflp vfl g inh bfly hflocao ifli chinh rifing cho nflm tfli chinh kfil ihiic ngfly 31 ihflng
12 nflm 2015.
4. T 6 M T A T C A C C H T N H S A C K K E T O A N C H U V E U
Sau dfly Ifl cflc chinh sflch icfln chii y l u dugc Cfing ty flp dung trong vific Lap bflo cao tai chinh rieng:
U ' ^ l i n h Uifln
Vigc lap bflo cao tfl i chinh rieng tufln Ihii Eheo chudn mgc kfi tofln, c h i dfi ke toan doanh nghifip V i f i l Nam
vfl cflc quy djnh phflp cfi l i *n quan den vific Igp vfl tr inh bfly bflo cflo tfli chinh y^u cau Ban Tong Giflm
doc phai cfi nhOng ufic t inh va gia djnh anh hufing den so lifiu bflo cflo ve cong ng, tfli sfln vfl vific Irinh bfly
cac khoan cfing ng vfl tf l i sfln tiera tang igi ngay Igp bflo cflo tfli chinh neng cung nhu cflc lifiu bflo cflo
doanh thu va chi phi trong sufit nflm tfl i chinh. M^c du cflc ufic tfnh ke tofln dugc Ifip bang ifil cfl sg hifiu
bifit Clin Ban Tfing Giflm doc, sfi ihgc tfi phfll sinh cfi the khac v f i i cac ufic t inh, gifl djnh d j l ra.
Cfing eg Ifli ch inh
Ghl nhOn ban dJjf
Tdi .idn Idi chinh. Tgi ngfly ghi nhfln ban dflu, tfli sfln tfli chinh dugc ghi nhgn theo gifl goc cgng cflc chi phf
giao djch cfi lifin quan true l i^p dfin vi^c mua sflm tfli san tfl i chinh dfi. Tai san Iflt chinh ciia Cong ty bao
gom lifin, cflc khufln lu img dirong lifin, phfli Ihu khflch hflng, phfli thu khflc vfl cflc khoan dau cu.
Cdng nit Ids chinh: Tgi ngfly ghi nhgn ban dflu, cong n g Ifli chinh dugc ghi nhiin Ihco gifl g ^ cfing cflc chi
phi giao dich t f i lifin quan trgc lifip dfin vific phat hanh cfing ng tai chinh dd, Cong ng Ifli chinh ciia Cfing ty
bao gom cflc kboan phfli ir f l ngufii ban, phai irfl khflc, cflc khoan vay va chi phf phai hfl .
9
C 6 N O T V C 6 P H A N NHLTA T H i t U NltN T i t N P H O N G 02 A n DA, phufing I-gch Tiay. Ngfi Quy^n Bflo cflo tfl i ch inh df lng ThAnh phA Hfli Phfing. C H X H C N Vl^t Nam Cho nflm rfli chinh tJiiJc ngfly 31 ihAng 12 nflm 2015
T H U V E T M I N H B A O C A O T A I C H J N H R I E N G (Tiep IheiO M A U S 6 B 0 9 -DN Cdc ihvyel minh nay Id mgt ph^n hgp thdnh vd can dugc dgc ddng ihifi v&i bdo cdo Idi chinh rieng kem iheo
4. T O M T A T C A C C H I N H S A C H K t T O A N C H U V t U (T i *p I bn t )
Dank gid /fi sou lin gkl nk^n ban iliu
K i $ i ^ i . chim cd quy djnh dflnh gifl [gi cong cv ifli chlnh sau ghi nhfln ban dau.
T t i d i f l cir khafln Tinrng d i n m g tien
Tien vA cAc kboan tuong dtnmg l i ^ bao gfim dfin m^t Ifli qu^, cflc khofln lifin gir i k h ^ g ky hgn, cflc khofln
dflu tu ngflji hgn cfi khfl nflng lhanh khofln cao, dfi dflng chuyfin dfii thflnh tien vfl It rui ro Ii6n quan dfin vific
bifin dfing gia i r j -
Cflc khof ln d i l l i ix Ifli ch lnh
CJiung khodn kinh doanh
Cbung khoan kinh doanh Ifl cAc khofln chdng kboAn dugc CAng ty nAm glQ nrpc dich kinh doanh.
Chung khofln kinh doanh dugc ghi nhfln bSt dflu t i i ngfly Cfing ly cfi quy fin so h ih i vA dugc xAc djnh gtfl Ui
ban dau iheo gia trj hgp ly ciia cflc khofln thanh loAn Igi ihf i i d i f i n giao djch phal sinh cfing cAc chi phi li£n
quan dfin gioo djch mua chiing khoAn kinh doanh.
Tgi cflc ky kfi lofln iifip theo, cflc khofln dfiu l u chflng khofln dugc vAc djnh theo gifl g ^ tr\t cflc khofln giflm gifl chiing khofln kinh doanh.
D g phfing giflm gifl chiing khofln kinh doanh dugc trich Iflp iheo cflc quy djnh kfi lofln hifin hflnh.
Cdc khoan dSu ttr vdo cdng ty con, gdp vSn USn doank. dJu litvdo cdng fy lien kh
Dau lu vdo cdng ly con
Cfing ty con Ifl cflc cfing l y Ao Cdng ly kiem soflt Vific kifim so i l dgt dugc kh i Cfing l y cfi k h i rflng kifim sofll cac chinh sach ifli d i i n h vfl hogl dfing ciia cflc cfing ly nhfln Oku \u nhAni thu dugc Igi i d i l u hogl dfing ciia cflc cfing ly nfly.
Cop vdn tiin doanh
CAc khoflj] gfip v6n lifin doanh Ifl ihfia ihuAn Dfin co sfi ky k£| hgp d ^ g mfl theo dfi Cfing ty vfl cAc bfin
tham gia ihgc hifin hogl dfing kinh ik tren ccr sfi dong ki£m sofll, Co so d i n g kifim soat dugc hi^u tfl vific
dua ra cflc quy^l djnh mojig l inh ch i ln luge lien quan d i n cflc chlnh sflch hugi dfing vfl tfli chlnh cfla don vj
lien doanh phAi cfi sg dAng thufln cfia cflc bfin d6ng k i ^ soflL
Trong inrfing hgp mfil cfing ty ^ f l nh vifin trgc tiep ihgc hifin h o ^ dfing kinh doanh iheo cflc ihofl thufln lifin
duanh. phfln vfin gfip vflo lAi sAn d6ng kifim soAc va bal ky khoan ng phfli t r i phfll sinh chung phfli gflnh chju
cung vfi i cflc bfin g6p vfin lien doanh khac t u h o ^ dfing cua lien doanh dugc hach tofln vflo bflo cflo tfli
chmh ciia cfing ty luoug img vfl dugc phan loai tbeo ban c h i i cua o ^ i f i p vy kinh phat sinh. Cflc khofln
Cong ng vfl chi phi phfll sinh cfi lien quae irgc tiep dfin phfln vfin gfip trong phfln tfli san dfing kifim sofll
dugc h^ch loan irfin ca sfi dfin l lch. CAc khofln thu nhflp iir vific bfln hflng b o ^ sir d g r g phfln sfln phflm
dugc chia l u hotu dgng ciia li£n doanh vfl phfln chi phi phfll sinh phfli gAnh chju dugc ghi nhfln kh i chflc
chfln khoan Igi ich kinh ifi cfi dugc Ifr cflc giao djch nAy dugc chuyfin Ifi i ho^c chuycn ra khfii Cfing ly vA
cflc khofln Igi Ech kinh ifi nfly cfi thfi dugc xAc djnh mfi l eflch dflng t in cfly.
Cflc thfia Ihufln gfip vfln lifin dcanh lifin quan den vigc IhAnh Iflp mfi l Ca sfi k inh doanh dfic Ifip Irong d6 cfi cflc ben iham gia gfip vAn lifin doanh dugcggi Ifl co sfi k inh duaidi d6ng kiem soAL
10
C O N G T Y c6 P H A N HH\f\THiftU M £ N Ti tN P H O N G 02 An Dfl, phudng Lflch T f t y , N g f i Q u ^ i n B4o c i o l i i cJilnb rifing TTiinh phA Hai Ph f ing .CHXHCN V i f t Sum C h o n h n l i i d i h O i k i t d u k B g i y 3 1 t h i n g 1J rJm2015
T H U V t T M I N H B A O C A O T A l C H l N H R I E . N C ( T i e p H m ) M A L S Q B W - D N Cdc fktiyii mniM nay Id mgi hd phdn hgp thdnh va cat dugc dgc ding thdi vdi hdo cdo tdi chinh rung kem theo
4. T O M T A T C A C C H I N H S A C H K f i i o A N C H i i v £ u a ^ p t i i « >
Ddu tu vdo cdng ty liin lit
Cfing ly lifin k i t Ifl mfi l cAng ly m i Cung Ty cfi flnh hufing dflng k i nhung khong p h i i l i cfing ly con hay cfing ty Eien doanh cua Cfing ty. Anh hufing dflng k i i h i hifin fi quy in tham gia vflo vific dira ra c i c quyfil djnh vfi chinh sflch Iflt chlnh vfl h n ^ dfing cua ben nhfln ddu lir nhung khfing cfi anh hufing vfi mfll kifim so i l hoflc ddng kifim sofll nhOng chlnh sflch nfly.
Cfing ty ^ i nhfln ban ddu khofln ddu l u v io cfing T> con. cfing ly lifin doanh. ben kfi i Theo g i i gfic Cfing ty hgch Toan vflo t h j nhflp tren Bflo cao kel qua boat dfing kmh duanh khoan dugc chia n i Igi nhufln ihudn Ifiy kd cua bfin nhfln ddu l u p h i i suih sau ngiy dflu tu . Cflc ktwfln khflc mfl Cfing ty nhfln duge ngofli Igi nhufln duge chia dugc coi Ifl phdn thu h^ i cflc khoin ddu l u v i dugc ghi nhfln l i khoan giam t r i i gifl gfic ddu lu .
Cflc kho in dau tu vflo cfing ly cnn, cfing ly ]ien doanh. cfing ly lifin kdl dugc tr inh b i y Irong Bflng c i n ddi
kc l o i n Ihco gifl gAc I r i i di c ic kho in dg phfing giam gifl ( n i u cfi). D g phfing giam g i i ddu tu vflo cfing ty
con, cong ly lifin duanh. cfing ly lifin kfi[ dugc inch L|p iheo quy djnh tgi Thong tu sfi 228/2009/TT-BTC
ngay 07 thflng 12 nflm 2009 cua Bfi Tfli chinh vd "Huf ing d i n chd dfi i r lch Ifip v i s i i dgng cflc kho in dg
phong giam gifl hflng lAn kho. lAn Ihdt cflc khofln ddu l u l i i chinh, ng p h i i ihu khfi df i i vfl bflu hflnh >An
phdm. hflng hfia, cfing i r lnh x i y l i p tgi doanh nghifip", ThOng tu sfi 89.2013/TT-BTC ng iy 2B ihflng 6 nflm
2013 cua Bfi l i j chtiUi vfl vific s i n dfii bfi sung Thfing Lu sfi 22S'2009^1T-BTC v i cflc quy dgUi kfl t o i n
hifin hflnh.
Ng Ib i
N g p h i i Ihu Ifl sf i l i f ln cfi ihfl ihu hfii cua khflcfa U o f hoflc cflc dfii lugng kh i c . N g phai thu dugc (riiUi b i y
iheo g i i irj ghi sfi Lrir d i cflc khufln dg phfing phdi ihu khfi dfii.
D g pboitg phflj thu khfi dfii dugc u i ch Lap cbo nhOng khofln phfli thu d l qua ban lhanh loan lu s iu thflng tr f i
len, boflc cflc khofln phfli thu mfl ngufii ng khfi cfi khfl nflng lhanh Lofln do bj Thanh ly, p h i sfln hay cflc khfi
khdn tuong tg .
Hflng Ion kha
Hang Ion kho dugc xflc djnh irfin c u sfi g i i l h i p htm giOa gifl gfic vfl gifl irj ihudn cfi thfi thgc h i fn dugc. Gifl
goc hflng Inn kho boo gfim chi phf nguyen vffi l i * u trgc tifip. chi phi Lao dgng trgc Eiep vfl chi phi sfln xudt
chung. nfiu cfi, dd cfi dugc hflng tfin kho ij dja diem vfl I rv iB tgi. G i i xudl kho cua h ing ifin kho
Aagc xflc djoh ihcu phuiing phflp binh quin gia quyen, ngngi t r i i gifl xodt kho nguyen vfli h fu dugc xflc
dpih Theg phuung phflp nhflp irufic x u i l uuoc. Gifl irj thudn cfi thd ihgc hign dugc dugc xflc dinh b l n g gifl
bflo ufic i m h n i l iiflc ch i phJ ufic (inh At hoaa lhanh sfln phflm cimg cfai phi (ifip (hi , bfln hflng vfl phfln phfi i
D g phfing giflm gifl hflng ifin kho cua Cor^ ty duge ir lch Iflp ihco cflc quy d inh k l tofln h i fn hflnh. Theo dfi.
Cong l y dugc ph6p trich Iflp dg phfing gLim g i i h ing ifin kho Ifii thfii , hong, kfim ]^iAm chal v i trong trufing
hgp g i i gfic CUB h ing ifin kho cao huu g i i irj thudn cfi i h i thgc h i fn dugc 1̂ 1 ngfly kfil thfic nidn dfi kfi l o i n .
Tf l i « in cfi d inh hfl-u hknh vfl khfiu hao
Tfli sfln cfi djnh hlhj hinh dugc t i inh bfly dieo nguyfin gifl lr ir gtfl (r i hao mfin lily kfi.
Nguyeo gifl l i i sfln cfi dpih hOu hbUi bao gfim g i i mua vfl tofln bfi cflc chi phi khflc lien quan irgc tifip dfin
vific dira Ifli sfln vflu trgng ihfli sfln s f l i ^ sii dung. Nguyfn gifl Ifli sfln cfi dinh hih i hinh do tg Iflm. Ig xfly
dgng bao gfim chi phi xfly dgng. chi phf sfln xufll ihgc ifi phfll sinh cfing chi phf lap d|l vfl chay ihu .
11
C 6 N C T V cO P H A N N H I / A T H I C U N i tN T l tN P H O N G 02 A n Di . phirhng U c h Tray. Ng6 Quyfin Bio cflo l i l ehinb rrfng Thflnh phfi Hai Phfing. CHXHCN Vi f i i Nam Q i o nflm tfli chlnh i f i l i h i k ngfly 31 ihflng 12 nflm 2015
T H U V £ T M I N H B A O C A O T A I C H I N H Ri f -NC (Tifip Ihu ) M A D s6 B 0 9 - D N Cdc Ihuyet minh nay id mgt bd ph^n hgp thdnh vd can dugc dgc dAng ihrH vAi bdo cdo tdi chinh ning kim theo
4. T 6 M T A T C A C C H I N H S A C H K £ T O A N C H U V £ L (Tifip t b « )
Tflisfli cfi ayah b t « hloh vfl khflo hao (Tifip i hu )
Tfli s in cA djnh hOu hinh dugc khAu hao d m phuong phflp dir img th ing dga tifn Ihd i gian h(hi dgng ufic l inh. sA nflm kh iu hao cv Uifi nhu sau:
N 1 B 1 0 I 5 si aim
Nhfl dra . vfll k ifin l iuc 5 ' 2 J
Mfly mfic, diif i l bj 3 - 1 0
Phirong tifin vfln Lfli 3 - 1 0
Thifil h i vfln phdng 3 - 5
Cflc kboflji Ifli, lA phfll sinh khi lhanh li), hfln tfli sfln Ifl ch*nh Ifich giOa ihu nh*p tO lhanh 1;̂ vfl gifl tr j cdn I d ciia Ifli sfln vfl dugc ghi nhfln vflo bflo cflo kfil qufl hugl dgng kinh duanh.
Tlt i iDc f id i ib v A l i l a l i vfl h » mbm
Tfli san co djnh v6 hinh phflp flnh gifl u i gifl i r i quyfin s i i dgng Oh. dugc Dinh bdy ihco nguyen gifl trir gifl t r i
hao mbn IQy kfi. Nguyfin gifl ban dfiu ciia quyfin su dgng dfli bao gficn gifl t r i cua quyen sir dgng dfll dugc
ghi nhfln trong gifl mua vfl cflc chi phi lifln quan trgc tiep [fit vific cfi quyfin sir dgng dflt Khflu hao dirge l inh
iheo phurmg phflp dufing ihflng irong vbng 30 - 45 nflm.
C b i phE i B y dgng ea hfln Ad dang
Cflc Ifli sfln dang irong qufl Dinh xAy dgng phgc vg mgc dich sfln xufll. cho ihu f , qufln u i hoflc cho bfll ky
mgc dich nflo khflc dugc ghi nhfln ibeo g i l gfic. Chi phi nay bao gfim chi phi djch vg v4 chi phi Hi vay cfi
l i fn quan phu hgp vtn chmh sflch ki Lofln dA CAng ry Vific rlnh khflu han ciia cflc tai sfln nfly dugc flp d|Big
gifing nhu vfi i cflc [fli $4n khf lc b f l l dAu ldkh i t f l i s f l n f i v f l a ggng ihfli sfln sflng si> dgng.
Cic khnf ln Ir f l tnr f i c
Chi phi trfl trufic hao gAm cflc chi phi Lhgc ifi dB phfll sinh nhung cA lifin quan dfin kfit qufl hopt dfing sfln
xuflt kinh doanh ciia nhifiu ky kfi lofln. Chi phi trk irufic bao gfim khofln irfl trufic lien thufi dAl vfl cflc khofln
chi phi trfl irufic khflc.
Tifin Qm Ok Ihfi sA lifin dmfi Ok d l dugc trfl t ru f i c Ti f id ibufi dfii I r i tnrfic Argc phfln bA vflo Bfln eflo
kfi l qua hogi dfing kinh doanh iheo pbuung phflp dgfing rhflng tuong ung vfi i ibf i i giao [hud.
Cfle khnfln chi phi trfl trufic khflc bao gAm gifl Ir i cAng eg. dgng eg. l inh kifin lopi nh6 dfl xufil dOng. CAc chi
phL nfly dugc vfin hfla ducri hinh thfic cflc khnfln Irfl trufic vfl dirgc phfln bfi vfln Bflo cfln kfil qufl hogt dfing
kinh doanh. su dgng phuong phflp dufing ihflng iheo cAc quy djnh kfi Lofln hifin hflnh-
Cflc khnfln d g phdng phAi I r i
Cflc khofln dg phong |Afli Irfl duoc ghi nhfln kh i CAng ly cfi nghia vg ng hifin tgi do kel qufl lir mfit sg kifin
d l k i y ra. vfl Cfing iy cfi khfl nflng phAi lhanh toAn nghia vg nfly. CAc khofln dg ;^i6ng dugc xflc d|iih afn ca sfi ufic Linh ciia Ban l^fing Giflm dAc vfi cflc khofln chi phf cAn ihifil dfi lhanh toAn nghia vg ng nfly Igi ngfly
kfit thAc k> hog] dfing.
12
C 6 N G T Y C 6 P I I A N NHJ/A T H l t J J N I E N T fEN P H O N G 02 A n DA, phufing L ^ h Tray, Ng6 Quyfin Bflu cflu i f l i chfoh r i ^ng Thflnh ph6 Hfli PhAng, C H X H C N V i f t Nam Cho nflm tfli chfnh kfif thue ngfly 31 [hflng 1? nflm 201J
T H U V t T M I N H B ^ O C A O T A I C H S N H R I E N G (TiAp then) M A U S 6 B 0 9 - D N Cdc thuyit msnh r\dy id m^l bd phfln hgp thdnh yd can dugc dgc dong Ihdi vAi bdo cdo Idl chinh riing kdm theo
4 . T Q M T A T C A C C H I N H S A C H Kt T O A N C H U V t U (Tif ip l b » )
C h i Dh|ii doaah I h u
Doanh ihu bfln hflng dugc ghi nhfln kh i dAng ih f i i ditia mfln cfl nflm (5) difiu kifin sau:
(a) Cdng Iy dfl chuyfin giao phAn Ifin n i l ro vfl Igi Ich gfln liAn vdi quyfin sfi hfiu sfln p h i m hoflc hflng hfia
cho ogufii mua;
(b) Cfing ty khfing cfin nflm g i i t quyen quan Ly hang hoa nhu ngifCri sfi hfiu hflng hfia boflc quyfin kifim sofll
hang hfia;
(c) Doanh thu dirge xflc djnh l i r o rg dfii chflc chfln;
(d) Cfing ly aC Ihu dirge Igi Ich kinh le l i i giao djch bfln hflng; vfl
iy) Xflc djnh dufic chi phL l i fn quan dfin giao djch ban hflng.
U i tifin gOi dirge ghi nhfln t i i n co sfi dfin tich, dugc xflc djnh Irfin s6 du cflc tfli khoan tifin gui vfl Hi s u ^ flp dgng.
Lai tfr cflc khofln dflu l udugc ghi nhgn khi Cfing ty cfi quyfin nhfln khofln H i .
Ngoai 1^
Cong l y flp dgngxir lychfinh Lftch ly gifl theo hirfing d i n ciia Chufln mgc kfi lofln V i l i N a r a sfi IO {VAS 10)
' 'Anh hufing ciia vi^c thay dfii ly gifl hfij dof l i " . Theo dfi, cflc nghiOp vy phfll sinh hflng ngogi dugc
chuyfin doi theo ly gifl igi ngfly phfll sinh nghigp vg. sfi du cflc khoan mgc tifin cfi gfic ngogi i ^ tgi ngfly
kfit thflc ky kfi lofln dugc chiiyfin dfii theo ty gia Igi ngay nfly. ChCnh l^ch Ly gifl phfll sinh dugc h^ch tofln
vflo BAo cflo kfit qufl hogi dfing kinh doanh. Lfli chfinh Ifich ij^ gifl do dflnh gifl Igi cflc so d u Igi ngfly kfil thue
ky kfi lufln khfing dugc dfing dfi chia cho cac cfi dong.
Thuf i
Tinifi ihu nhfip doanh nghifip ihfi hifin tfing gifl irj cua sfi ihufi phfli trfl hifin Igi vfl so dme hofln Igi,
sfi thue phai trfl hifin igi dcniH: iknh dga iren Ihu nhflp chju ihufi uong nflm. I l n j nhflp chju ihue khflc v6i Igi
nhufln thnan dugc Dinh bfly iren bflo cflo kfil qufl hogt dfing kinh doanh vi ihu nhflp chju ihue k h ^ i g ban
gom cflc khoan thu nhflp hay chi phi tinh thue hoflc dugc khflu i r u trung cflc ky khflc (bao gfim cfl lo mang
sang, nfiu c6| vfl ngofli rs khfing bao gfim cac chi tieu khong chju ihufi hoflc khong dugc k h i u l i i i .
Tliufi thu nhflp hofln lai dugc iLnh trfin cflc khofln chfinh Ifich gifTa gifl trj ghi sfi vfl co sfi t inh ihue thu nhflp
cua cflc khofln myc Ifli sfln hoflc cfing ng Irfin bflo cflo tai chlnh vd dugc ghi ohfln theo phutmg phflp bflng
c i n doi kfi lofln. Tliufi Ihu nhflp hofln Igi phai trfl phai dugc ghi nhfln cho i l l cfl cflc khnfln chfinh L^ch lam
Ihhl cfin lfli sfln Ihufi thu nhflp hofln lai chi dugc ghi nhfln kh i chflc chfln cfi du Igi nhufln t inh Ihufi gnng
Drang lai dfi k h I u t r i i cflc khnfln chenh Igch tarn tha i .
Tliue thu nhflp hofln lai dirge xflc djnh iheo ihufi sufll dy l inh $£ flp dgng cho nflm lflj sfln dugc ihu hfii hay
n g phai irf l dugc lhanh l o i n Thufi ihu nhflp hofln fgi dugc ghi nhfln vflo bflo cflo kf i l qua hoal dgng kinh
doanh vfl chi ghi vflo vfin cbu sd hihj kfai khofln ihufi did cfi lifiq quan dfin cflc khofln mgc dugc ghi th ing
vdo vfin chd <4i faDu.
Tfli sfln thufi thu nhflp hofln lai vfl ng Ihufi Ihu nhflp hofln lai phfli trfl dugc bii b-tr khi Cong Ty cfi quyfin hgp
phdp dfi bu iTiJ giOa Ifli sfln Ihufi thu nhflp hifin hanh vdi ihufi ihu nhflp hifin hflnh phai nfip va khi cac tai sfln
thue diu nhflp hofln lyi vfl ng thufi Ihu nhflp hofln igi ph i i trfl lifin quan Ifii thufi Ihu nhflp doanh nghifip dugc
qudn ly bo i cung mfit cu quan ihufi vd Cong ly cfi dg djnh lhanh tofln ihufi Ihu nhflp hifin hflnh tnJn co sfi
thuAn.
13
C 6 N C T V eft P H A N NHV'A T H l £ U N1£N T l t N P H O N G 02 A n [M.phir f ing Lgch Tray, Ngd Quyfin B i o c i o U I ch inh rieog Thflnh ph6 Hfli Phong, C H X H C N Vifil Nam Cho n i m l i i chinh kfi l tfiuc ngfly 3 l l h f l n g 12 nflm j O l j
T H U Y t T M I N H B A O C A O T A I C H I N H R I E N G (Tif ip Ihco) M A U S6 B 0 9 - D N Cdc ihuyet mmh nay id mgi hd phdn hjp ihdnh vd cdn dugc dgc dAng ihdi vrh hdo cdo tdi chinh rifng ki-m iheo
4. T 6 M T A T C A C C I l f N H S A C I I K t T O A N C I I U V t U (Tif ip [bro )
T h u l (Tif ip tbco)
Vific xflc dinh Ihufi thu nhflp cun CAng ty cfln c u vflu cflc quy djnh hifin hflnh ve ihufi, Tuy nhi fn , nhOngquy
djnh nfly thay dui then lifng Ihfii ky vfl vific xflc djnh sau cung vfi [hufi thu nhflp doanh nghifip ti iy thufic vfla
kf i l qufl kiem Era c i u co q u u Ihufi cfi [hflm quyen.
C i c l o a j Ihufi khflc dugc flp dgng iheo cflc h d i ihufi hifin hflnh t i l Vi f i l N u n .
S. T l t N V A C A C K H O A N T U T I N C D l f O N C T f t N
31/12/2IH5
V N D V N D
Tifin mflL 70.839.317 28 SSI.666
Tifin giri ng&n hflng k M n g ky h w 221.840J37.49B 13.406 306.084
Cflc k b o m tuong dirong l i f in 10 000.000.000 32.300 000.000
U I . 9 1 ] . 0 7 6 J I 8 47.935-477.75B
4. P H A 1 T H U N G A N H ^ N C U A K H A C H H A N G
31/12/1015 31/12/2014
V N D V N D
P h i i (hu Dgio h|B cun khdr l i hf lng
Cdng ly TNHH Thwmg mgi Sam Fhuung / 39.237 261.570 /2J 998.981.065
Cdng ty TSHH Thuvng mffi Thdi Hod 10/.952.415.135 92.834.037.170
Cdng ty TNHH TJairmg mgi Hd Dung t2.S9686S.538 13 353.000.143
Cdng ly TNHH Tarn Phu&c 124.836039.362 108.505.862.455
Cdc dAi rugng khac / 7.916.310.073 18.163.787.925
P h i i I h u k h i c h hflng cflc hta Wio quan
CdiTg ly TNHH Xuat nhdp khAu Minh Hdi 288.513.418.120 i 90.103.926.955
Cdng ly TNHH hfTV Nhga Thiht nOn Tiin Phong miin 17.614.038.529
Tmng 17.614.038.529
Cdng ly CA phAn Nhga Thihi niin Tten Phong phia 39.923 910.894 18 516.786.812
Nam 39.923 910.894
T14.97S.123.692 583.092.421,154
14
C 6 N r . T V C 6 P H A N N H Q A X m t U N|£N X l t N P H O N G 02 A n Dfl, phufing E ^ Tray, Ng6 Quyfin Bfla cflo Ifli ch lnh r i f n g Thflnh ph6 H M P b b i ^ C H X H C N V i | l Nam Cho ii5ni tfl i chinh kfit fliuc ngfly 31 thflng t 2 nflm 2015
T H U Y t X M I N H B A O C A O T A I C H I N H R i t N G (Tif ip t h w ) M A U sO B 0 9 - D N Cdc ifnrySt minh nay Id mgl bg phqn hgp Ihdnh vd can dugc dgc dong thai vai hdo cdo tdi chinh riing kkm theo
X P H A I T H U N G A N H A N K H A C
31/12/2015 31/12/2014
V N D V N D
Phfli Ehu cflng ty con ( ' ) 124.413 322.612 110.433.834.133
Thufi Thu nhflp cfl nhfln Ira nhfln vifln 168.893.992 167.339.892
Tam Ung cho cflng nhan vifln 1.504.338,538 1.119.069.336
K y quy rgfln \\^ 163.000.000 109.000,000
Phfli thu khflc 4.796 798.230 1.421.302.702
131.051.353.362 ] 13.301.046.063
(*)Dfly Ifl khofln phfli thu Igi nhuan doi vdi Cong ty T N H H M T V Nhga Thifiu nifln Tifin Phong Mien Trung
- cflng ty con ciia Cflng ty .
B N Q T X A U
31/12/2015 31/12/2014
V N D V N D V N D V N D
Cifl goc Gifl t r i cfl Ihfi Gifl gfic G i i t r i c6 the
Ibu bfii U iuh f i i
Qufl han tren 3 nam 13.213.759.130 - 17.220.638.180 -Cong ty TNHH ftuong Minh 4.473.393.135 - 4.478393.135 -Cong ty TNHH TMKD Nha
3.809318.071 3.809318.071 _
Sink Trung
Ddi tugng khac 9.924 047 974 8.932.926974 -13.211.759.180 - 17,220-638.180 -
H A N G T 6 N K H O
Jl/12/2015 31/12/2014
Gifl zoc D v phong Gifl efic D r D k O a a
V N D V N D V N D V N D
Hflng mua dang di duong 62,869 504.106 - 52.443.866.327 -
Nguyi-n lifiu, vSl lifiu 444.%6.314,616 (4.748,985,125) 400.410.130.081 (1.049.990,158)
Cong eg, dgng eg 5.818.454.546 - 4.050.604.382 -Chi phi sfln xual, kinh 52.451.322.800 - 48.008.729.489 -doanh dfl dang
rhflnh phflm 131.802.955.795 (J29.128.291) 145,529,581.506 (2.269.788)
6 9 7 . m 5 5 l J 6 3 (4.878.113,416) 650.442-911-785 (1.052.259.946)
N h u tr inh bfly tgi Thuyfil minh s6 19 vfl Thuyfil minh sfi 20. C6ng ty dfl Ihe chfip hflng t i n kho v<5i gifl tr j
ghi sfi tai ngay 31 thflng 12 nflm 2015 Ifl 693.030 trifiu V N D dfi dambao cho cflc khofln vay tgi ngan hflng
(tgi ngfly 31 thflng 12 nam 2014: 649.390 l i i f i uVND ) .
15
C 6 N G T V C 6 P H A N N H Q A T H | £ U N I £ N T l t N P H O N G 02 A n Dfl, phuong Lgch Tray, Ngo Quyen B i o r i o t i i ch inh r ieng Thflnh pho H i i Ph6ng. C H X H C N Vifit Nam Cho nam tfli d i m h kfit thue ngay 31 thang 12 i iam2QI5
T H U V t T M I N H B A O C A O T A I C H J N H RIENf^ (Tif ip t h t o ) M A U S 6 B 09 - D N Cdc ihiiyil minh nay Id mgl hd phgn hgp ihdnh vd cdn dirge doc dong th^i v&i bdo cdo tdi chinh rieng kem theo
10. T H U t V A C A C K H O A N P H A I T H U / P H A I N Q P N H A N l f d C
C h i t i f D bo dav n i m _ Ph i t siph trqne " i n i
^ phai Ihu/
p h i i nfip So da k h i u
Irir/lhpc nfip
si tuil n i m
a) C i c k h o i n p h i i thu
Tien thue dat
Cflc log! thufi khac
Cfing
b| Car kfaoin p h i i nfip
Thufi g i i t i i gia tflng
Thue nhap khflu
Thufi [hu nhap doanh nghifip
Cic lOfli Ihufi khflc
Cfing
VND
450.000,000
526.040,080
V N D
3.510.784.000
1.776.404,033
V N D
3.060.784.000
2.2 88.868.012
976.04n.0N0 5.287.IS8.033 SJ49.6SZ.011
355.936.014
18.7S6.63 5 873
1.674,507.566
165.832.979.563
17.739.260.966
45.727.539.179
9.232.819.803
157.391.342.782
17.739.260.966
51.775.886.090
10.907.327.369
20.7«7.n79.4S3 138.S31599.51I 137.«l3Jn.207
V N D
1.038.504.059
1.03N.504.059
8.441.636,781
355.936,014
12.708.288.962
11J05.S6I.757
11. T A I S A N Cf> D | N H H l l t J H I N H
Nha dhi, May ni6Ci PhlDRIK ti|D Thifitbj
v|t kitn Iriic Ihietbj vio t i l v io phong TfiBfcfine
VND VND VND VND VND
NGUYEN GIA
Tai ngfly 01/01/2015 543.939.761.I7R 460.373.976.012 61 408.6S4.489 10496.655.066 1.076.2 J 9 076.745
Dfiu ttc \ay diing ca 194 84S 735.227 62.408.794.267 25,639.708,675 2.616.486,273 285,513.724,442
ban hofln thflnh
Ttianh IJ (12.784.389 J76) (1.537.185.383) - - (14.321.574.759)
Giflm khflc - (338.1 ll.OUO) _ (338 111.000)
Taineay3l/I2/20I5 726,004.107.029 520.907.473.896 87.048393.164 13.113.141.339 1.347.073.115.428
CIATHI HAD MDN L U V K 6
Tai ngfly 01/01/2015 98.486.766.615 278.012.711.528 24.120.600256 6.747,593.510 407J67,671.909
Khiu hao [Eong nflm 38.618.944.253 43.O73.220.S78 9.612.921270 1.782.406.647 93.087.493.048
Thanh ly (2.819,550,640) (1.486.487.262) - - (4J06.037.902)
Giam khic - (304.299.8901 - - (304.299.890) Tai ngay 31/12/2015 I342B6.160.22S 319295.145 254 33.733.521.526 8.530.000.157 495.844.827.165
GIA TR| C^NLAI
Tgi ngiy 31/11^1015 591.717.946.801 Z0Ul lJ : f iA42 53J 14.871,638 4-583.141.182 B5U28.2882y
T f l i g i y3 i/ l l y lO I4 445.4S2.994J63 182 J61.264.484 37288.084233 3.749.061 J56 668.851.404.836
Nhu trinh bfly Igi Thuyct minh so 19 vfl Thuyfil minh M 20, Cong ty dfl the chap ujfln hy Ifli sfln cfi dinh
h i tuh inh vdi nguyOn gifl lai ngfly 31 ihflng 12 nflm 2015 Ifl 1.347.073 Irifiu V N D (tgi ngfly 31 ihflng 12 nflm
2014; 1-076,219 tri f iu V N D ) dfi dflm bao cho cflc khofln tifi^n vay ngan hflng,
Nguyen gifl [fli san co djnh huu hinh hfil khflu ban nhung van cdn sis dgng Igi ngfly 31 thflng 12 nflm 2015
Ifl 218.444 ti i f iu V N D (tgi ngfly 31 Ihflng 12 nflm 2014; 2(».984 i r i^u V N D ) .
16
C 6 N C T Y C6 P H A N NHV ' A T H i t U N i t N T l t N P H O N G 02 A n Dfl, phufmg Lach Tray, Ngo Quyen Bdo cdo tfl i cbmh rieng Thflnh phfi Hfli Phflng, C H X H C N V i f i l N a m Cho nflm [fli chinh ket [TiQc ng iy 31 thflng 12 n f l j o20 l5
T H U Y t T M I N H B A O C A O T A I C H I N H R i t N C (Tif ip theo) M A V S6 B 0 9 -DN Cdc ihuyil minh nay Id mgl bf phdn hgp lhanh va cdn dugc dqc dSng Ihdi vdi bdo cdo tdi chinh rieng kem thi leo
12. T A l S A N C 6 D | N H V 6 H I N H
N G U V t N G l A
TgingflyOl/OI/^OlS
Tai ngfly31/l2.'2015
G I A T K l H A O M 6 N L C Y K £
TgingflyOl/03/2015
Khflu hao irong nflm
Tgingf ly31/]2/20l5
G I A T K J C 6 N L A I
Tg i ngfly 31/1Z/2015
Tg ing f l y31/ ]2/20 l4
Quyf in 5ik
V N D
35.910.974.946
55.910.974.946
1.407.630.806
&52.078.872
2.239.709.678
33-671.265.268
34.503.344.140
N h u Irinh bay :gi Thuyfit minh so 19 vfl Thuyfil minh s6 20, Cong ty da ihfi chflp quyfin sfr dpng dflt vOi nguyen gifl tgi ngfly 31 ihflng 12 nflm 2015 khoang 54 179 tri f iu V N D (Tgi ngfly 31 thflng 12 n i m 2014; 34.179 tri f iu VND) dfi dam bflo cho khoan tien vay ngiin h ing-
13. C H I P H i X A Y D^TNG C O B A N DC* D A N G
S o d u d a u k ^
Tang Ir img ky
Kfi l chuyfin sang lai sfln co djnh hOu hinh
Kel chuyen sang tfli sfln cfi dinh v6 hinh
Giflm khflc
S f i d i r cu f i i ky
Cflc cfing b inh xfly d^mg co bfln Ah dang bao gfim;
Nhfl mfly sfln xuflt tai co so mdi Duong Kinh
D u i n sfi 02 A n D f l ( ' )
Cflc cfing b inh khflc
N f lm2015 2 0 1 4
V N D V N D
149.061.467.288 111.928.819.957
320.354.98 L.690 289.316.623.463
(285,513.724.442) (239.959.624.977)
- (1.731.707.630)
(9.706.166.176) (10.492.643.525)
174.176.558J60 149.061.467.288
3l/ l2y2DI5 31/12/2014
V N D V N D
165.051.436.082 140.907.652 789
9-125.122.27S 7.321.164.499
832.650.000
174-176-558.360 149-06T.467J88
Nhu Trinh bfly Tgi Thuyfit minh sfi 19 vfl Thuyfit minh sfi 20, Cong ly dfl Ihfi ch ip cong Trinh xfly dung c u ban d6 dang vOi gifl i r i ghi sfi tgi ngay 31 thflng 12 nflm 2015 l i 174.176 b i cu V N D ( t g i ngfly 31 Ihflng 12 nflm 2014: 149 061 tr i^u VND) dfi d i m bio cho khoan lien vay ngfln hflng.
(-) TTieo cflc Cfing vfln sfi 375/1;B79D-XD ngfly 18 thflng 01 nflm 2008 vfl sfi 24fiO/UIlND-CN ngfly 12 thflng 5 nflm 2010 cua Uy ban Nhfln dan Ihflnh phfi Hai Phdng, Cfing Ly du^ic phfip phfll Irien mfi l to hgp Ifia nhfl bao gfim cflc cfln hfi chung c u vfl vfln phfing cho thue tgi sfi 02 A n Dfl, phufing Lgch Tray, Ihflnh phfi Hai Phong. Ngfly 22 thflng 5 nflm 2014, tJy ban Nhfln dfln ihflnh phfi Hfli Phfing ra Quyfit dinh sfi 101S/QE>-U B N D vfi vi^c ph& duyf i ldo f l j i quy hogchchi [ i f i i 1/500 va Ihjfil kfi cua D y fln, Ihco dfi Cfing ty s f ic f i l rach nhifim trien khai cflc Ihil luc Tiep Ihco cfla Dg fln iheo quy d inh.
17
C 6 N C T V rt) P H A N N H V A T H I £ U M E N T I £ N P H O N G 02 A n Dfl, p h u m g lqu:h Tray, Nga Quyen Bflo C * Q l i i ch lnh rifng Thanh ph6 H i i Phfing. C H X H C N Viet Nam Cho nflm tfli chinh kfif ihiic ngfly 31 t h i n g 12 nflm20iS
T H U Y £ T M I N H B A O C A O T A I C H I N H R I £ N C (Xlfip iheo) M A U s6 B 0 9 - D N Cdc ihuyAi minh nay id mgt bg phan hgp ihdnh vd cdn Jugc dgc dSng Ihdi v^i bdo cdo Idi chinh rieng kem iheo
14. CACKHOANDAUTirVAOc6NGTVCON,c6NGTVLIEN D O A N H , L I £ N K £ T
31/11/2014 C i i goc D r phf lni G i i gfic D v p U i t
V N D V N D VMD V N D
Cong ly CO!
Cong Ty rMIH MTV Nbga Thifia 120,000.1X10.000 I20.000.000.00D • Qi£fl T i n Phong Mien Tmng
Cong ty TNHH Bit dgng san Tifin 11,100,000.000 • - -Pbong
Cong ty TNHH ThucFng mgi Nhga 23,653,120.000 - -Nim Sao
<^9°t 153.753.120.000 - 120.0O0.0O0.DO0 -Cong t} \uo doinb lien k r l
Cong I) Co phin Nhgi Thifin oien 76JO0.O00.OaO - 5I.00O.00O.0O0 -Tien Phong pKii Nam
Cong ly Co phan Bao bJ Tieo Phong 5.397.0O0.O0O - 5.397.000.000 -Congly TNHH LitLn doanh Nhga Z3.79083.000 (1.676.167.234) 23.79 G. 883 .000 (1.676.167,234) Tifin Phong - SMP (')
Cgng 105.695,883 JXIO (J J76.167.134) 80.i95.8&3.l)IHI (L.676.167J34}
Tom lfli Tinh hinh hogl dgng craig ty con. c6ng ly lien doanh. Men kfil irong ky:
Tflm Ifli t u b biob hogl dgng cong ly cun Irong I I J I I :
Nfim2015 N t n 2014
Cong ty COB
Cangfj TNHH MTV NhpThi f iu
nien Tien Phong Mien Tnmg
Cong ly TNHH Bit dgng san Tifin
Pbong
Cfing Ty TNHH Tbumig mgi Nhga
Nflm Sao
Hoflt d^ng kinh doanh c6 lU
Dang xfly dgng en b in
Dang xay dung co ban
Hoflt dfing kinh doanh cfi lflj
E)aDg x i ) d p g ca bflo
Dang xay dgng co bfln
Tmng k j i , cflc gian djch giCIa Cfing ty mg vfl Cfing ly con. Cfing ly lifin doanh, lifin k^T chit yfiu Ifl hogi dfing mua bfln nguyfin vfli lifiu, thflnh pham, chin Igi nhufln (chi t ie l tr inh bfly tgi T h u y ^ minh sfi 32).
Cong l y con Ifl Cfing ly T N H H Bfl l dfing sfln T i ^ Phong mfi i thflnh Iflp Ttr ngfly 18 thflng 5 nSm 2015, chuB cfi hugl dfing sfln lua l k inh doanh vfl giao djch nflo vfi i Cfimg ty. Tbeo Oi^y chiing nhfln dflng ky doanb ngbifip, Cfing ly sfi fdiai gop 20 ly V N D v6n dieu Ifi cbo Cfing ly T N H H B^t dgng sau Tien Phong, Tgi ngfly 31 thflng 12 nflm 2015, Craig Ty dfl gfip dugc I U ty V N D v A n d>iu Ifi vflo Craig ^ T N H H Bfll dfing san Tien Phong.
C6ng ly trfi rhflnh chu sd hftu cfia Cfing ty T N H H Thirong mgi Nhga Nflm Sao tb ngfly 19 thflng 9 nflm 2015 (ngfly chuycn doi Gifly diLing nlifin dflng ky doanh nghifip ciia cfing Ty eon), Cfing ty chuD cfi hogl dfing sfln xuflt kinh doanh vfl giao djch nflo vfii cfing ty con.
Tbeo quy djnh Tgi Ibong tu 200, bflo cflo lfli chlnh rieng can tr inh bfly gifl irj hgp ly cua khoan dflu l u . Cfing ly chua Ir inh bfly gifl trj hgp ly cua khoan dflu tis Hen Thuyet minh bflo cflo Ifli chlnh cho nflm Tfli chlnh tbiic ngfly 31 ihflng 12 nflm 2015 dfin ngfly 31 ihflng 12 nflm 2015 do bfin nhfln dflu u i Ifl cflc cfing ly: Cfing l y T N H H M T V Nhga T h i k n i C a Ti^n Phwig Mien Trudfi. Cong ly TbJ l l l l Bflt dfing san Tifin
I I
c d N G rv c6 P H A N N H I / A T H I £ U N I £ N T I £ N P H O N G 02 A n E>a. phuong 1-gch Tray, Ngo Quyfin Bflo cflo l f l i ch inh r i cog Thflnh phd Hfli Phfing. C H X H C N V i a Mam Cho n t o a i d i f ah k & Ihflc i ^ f l y 31 tfiang 12 nflm 2015^
T H U ¥ £ T M I N H B A O C A O T A I C H I N H R I £ N G ( t i l p theo> M A U S 6 B 0 9 -DN Cdc ihuyef minh niiy id mgl bg phgn hgp thdnh vd tidn dugc dgc dong (hdi vdi bdo cdo tdi chinh ricng kkm iheo
14. C A C K H O A N D A U T U ' V A O C O N G T V C O N , C 6 N G T V L|£N D O A N H , M E N K E T (T i^p Iheo)
Cfing ty T N H H Thuong mai bJhga Nflm Sao. Cfing ty Cfi p h i n Nhga l l i i i u nifin Tifin Phong phto Nam, Cfing ly C6 ph in Bao bi Tifin Phung vfl CAng ly T N H H Lien duanh Nhga T i i n Phong - SMP chira nifim y i t cfi phifiu irfin cflc ihf truong chung khnfln ncn Cfing ty khfing cfi co sfi nflc dgih gifl gifl g j hgp ly ciia cflc kbofla d i u l u nfly tfli ngfly 31 thflng 12 nflm 2015.
( ' ) Cflng ty T N H H Lifin doanh Nhga T i i n Phong-SMP ("Cfing ty lifin doanh") dugc ihflnh Iflp t h w Chung
nhfln Dflu tU lO nisiic ngoai sfi 222/BKH-DTRNN do Bfi Kf i hoflch vfl D i n tu cfip ngay 05 thflng 3 nflm
2009 vfl G i i y chimg nhfln DSu i n sfi 033/IB,VC do Cgc fikn tu irong mific vfl nude ngofli Vifing Chfln c i p
ngfly 17/4/2008 giaa Cfing ty X u i l nhflp kh iu Ibucmg mgi SMP ("Cfing ty SMP") vfl Cong ly Cfi ph in
Nhga ThifiuniOn l i f in Phong.
Ngfly 15 ihflng 5 nflni 2014, Cong ly dfl ky hgp dfing chuyen nhugng cfi ph in cua Cong ty lifin doanh v d i
Cfing ly T N I J I ! X u i l nhflp khflu ihunng in»i PPS r C o n g ty PPS"). Oico dfi Cfing ty sfi bfln lofln bfi tofln h *
cfi phfln CAng ry dang nflm giQ Tai CAng ty lifin doanh chg CAng ly PPS vfi i sfi lifin Ifl 1.275.000 USD. Dfia
Ihfii difim 1 ^ bflo cflo Ifli chinh rifing nfly, giao djch nfly chua dugc ihgc b i fn .
15. C H I P H I T R A T R l T d C D A I H A N
31/12/2015 31/12/2014 V N D V N D
Cfing eg dgng cy 40.12S.64S.292 27.634.872.892
Chi phi sua chOa tfli sfln lAn 5.002.3 IS.424 3.276.791.119
Phi ru v i n thuong hifiu - 2J62.937.S00
O u phi gfl uuAc dfli hgn kbflc <.97l.098.763 2.320.722.771
54.099.965,479 3SJ95.324 .2S2
16. P H A I T R A NCl/dl B A N N G A N HAN
31/120115 31/11^014 VND VND VND
Ciifliri sfi cfl kh i l i a g C i i l i l sfi to kht a j > |
i r l a r
Cic khaia p U i I r i ngvoi bin i g i a h p
Congly cfi phin Nhga Tin Kim 16.050472.711 16.050.4n.7ll 3.790.167.260 3.790.167.260
CAng l> cfi phan Thuimg m^l Dau khi 10.01 G.GOO.OOO 10.01 G.800.000 413.655.000 413.655.000
Phgung Dfing
Qorauge Pic Ltd 9.93 5 J 75.650 9.935.575.650 -TicoD Cherscas, Inc 1.180.372.000 83 80.372.000 10.336.950.000 10.336.950.000
llvosung Copomioa I.25E.4 30.600 8.258430.600 -Phai Eli d v cac dfii t i r ^ khac 25.325.282.729 25 3 25.282.7:9 I06 070.458J69 106.070451169
T7.Hl9JJ.69fl 77.90.933.691 i:D.bllJ30.429 l 2 D . 6 l i m 4 2 *
Phii I r i cic t i n Kta q n i i
Cong ly cfi Bao bi Tien Phmg 1.102,009,931 1 10? 009.931 724 903.102 724.903.102
I.I 02.009.931 I.I 02.009.9.11 7244D3.I02 724.903 103
TfiaErfiat 79.070.943.621 79J7I.943.62I [21 J36.I33JJ1 I2IJ36J33J31
19
c d N G TV C6 PHAN NHl/A T H l t U N I £ N T1£N PHONG 02 An Dfl, phafing L ^ h Tray, Ngo Quyfin Bflo cflo tfli chinfa r i cpg Thflnh phfi Hfli Phdng. C H X H C N Vj f t Nan Cho nim tfli d i l l * h&ftflc 1 ^ 3 1 tMi^ 12 nam 2QI5
T H U V t T MINH BAO CAO TAl CHf N H R J £ N C flifip (hco> M A U S 6 B 0 9 - D N Cdc ihuyAt minh nay id mo! bg phgn hgp Ihdnh vd cdn dugc dgc dSng ih&i vdi bdo cdo idi chtnh rieng kem iheo
17. CHi PHi PHAI TRA N G A N H ^ N
3I/1Z/2015 31/12/2014
VND VND
Chi phi phfli trfl nhfl phfln phfii [63.567.706.078 57.03 J.385.990
Phfli t r i cflc nhfl Ihflu 1.140.910,000 1.140.910 000
Chi phi vfln chuyfin 3.926.057.571 1.933.485.332
L J i vay phfli t i a 3.596.997,360 1,775.379253
Chi ph i khflc 3 JO 1.108.077 305.450.000
175.432.779.086 62,186.610J7S
I S . P H A I TRA NGAN H ^ N K H A C
31/12/2015 31/12/2014
VND VND Nhfln ky quy ky, cugc ngfln hfln 7.784.175.500 8.755.183.500
K inh phi cong dofln 616.146.975 M99-738.3B3
Bflo hifim 469.167.551 315J32 .52 i
Phai trfl mua cc phan cua CAng ty T N H H Tli inmg mfli
Nhga Nflm Sao 15.546.720.000 -
Cflc khofln phai tra khflc 4.011.905.506 2-526.347.480
28.428.115.532 12.796.891,884
30
C 6 N G T V C 6 P H A N NH^TA T H l t U N I E N T I E N P H O N G 02 A n Dfl, phirfmg L f ldrLray , Ngo Quyfin Bflo cflo tfl i ch lnh riCng Thanh pho Hdi Phong, C H X H C N Vi f i i Nam Cho nflm ifli chinh kfil ihiic ngfly 3 [/L2J015
T H U V E T M I N H D A O C A O T A I C H I N H R I E N G (Tif ip Iheo) M A U S 6 B 0 9 - D N LflL- lhayjl minh nay id mgf bg phgn hgp Ihdnh vd cdn dirge dgc dCng Ihdi vdi bdo cdo Idi chinh ricng kkm iheo
19. V A Y V A N Q T H U £ T A I C H I N H N G A N I L ^ N
31/12/2014 Trone V)i d\tllfiq\5 V N D V N D V N D
sfi cfl khfl nflng Gifl t i i sfi cfl k h i nflng Tang GiHin Gifl t r j sfi cfl khfl nflng
t ra wj tr f l ng
Vay ngOit h ^ 8 37.790. S41.25 3 837.790,841,253 2.158.852.530.409 1 .944.724.223.852 1.051.919.147.810 1,05!,919,147.810
N g dai hgn dfin h^n tra [xem Thuyfil minh sfi 20) 2.440.000.000 2,440,000.000 20.847.920.000 4.187.920.000 19,100.000.000 19.100 000.000
840J30-84I.IS5 840-230-841,253 l .L 79.71)0.450,409 1,948-9 L 2.143.852 1.071-019.147.S IU 1.071.019.147.810
Cflc khofln vay ngflr h^in cua Ccing ly dugc dflng dfi bfi sung vfin i im dgng trong quA i r inh ho^L dOngsfln xuSt kinh dcanh. Cflc khofln vay su dyng dung Vifit Nam vfl Dfl b M y v d i
Ifli sufll vay Ifl lir 4,5%/nam dfin 5.5%/nam.
Phfln logi cflc khufln vay iheo hinh thdc bao dam vay nhu sau:
31/12/2015 3I/12/ZDL4
V N D V N D
Cflc khufln dugc dflm bao hing nguyen gia cua tfli san L;U djnh vfl chi plil 491.747.355.225 501.822.825.234
xay dgng cu bfln do dang
Cflc khoan dugc dflm bflo bflng tofln bg gifl Irj ghi sfi cua hflng 323.045.110.561 161,284.319.380
ifin kho
Cflc khufln vay khong co lfli san dflm bflu 256.226.682.024 177.123.696.639
J.07I.D 19.147-810 840,230,841.153
CAc khufln vay ngfln hflng ngfln h ^ vfl dfli hgn (Thuyfit minh sfi 20) dugc dam bflu U n g lofln bfi lfli sfln ciia Cong ty vdi gi f l t r j ghi sfi Igi ngfly 31 thflng 12 nflm 2015 lA 2.250.191
trifiu V N D (tgi ngfly 31 Ihflng 12 nflm 2014; 1.908.850 irif iu VND ) .
21
C O N G T V C O P H A N N H ^ A T H I ^ U N l f l N T l t N P H O N G 02 A n Dfl, phu/mg l.gch Tray, Ngo Quyfin Thflnh pho Mai Phbng, C H X H C N Vif i i Nam
Bfln cflo [fli ch lnh r ieng Chn nflm tfli chlnh kel thvic ngfly 31 /12^2015
T H U Y E T M I N H B A O C A O T A I C H I N H R l f i N C fTif ip theo)
C u t ihuycl minh nay id mgi h(i phgn hgp thdnh vd cdn dugc dgc dong ihdi vdi hdo cdo Idi chinh rieng kem iheo
1 0 . V A V V A N Q T H U £ T A I C H I N H D A I H ^ N
M A U s6 B U 9 - D N
Trong ky
NgSn hflng TMCP Qufic; ifi VigE Nam- Chi nhanh
Hfli Phbng
31/12/2015 V N D V N D V N D
Gifl t r j 8a cfl khfl nflng Ting Giflm Gifl I r j sfi cfl khfl ning t r f l i g tr f l ng
23,336,677,080 23,336.677,080 76.600,459.600 20.435.660.000 70,51 i-476.680 70,511.476.680
23J3*.677.0a0 23.336.677.0811 76.600,459-600 29.425.660.000 70.511,476.680 70.511.476.680
Tgi ngfly 31 thflng 12 nflm 2015, vay dai hgn thfi hifin cflc khfiudc nhfln ng vay dfli hgn vfl i tong sfi lifin 76.600.459.600 V N D . Khoan vay nfly s i dirge trfl Iflm nhifiu bfl] dfiu t i i
ngfly 24 thflng 9 nSm 2015 dfin ngay 24 thflng 12 nflm 2019. Khnfln vay chju Jfli sufll 7,9% tgi thbi d i f imgi f l i ngfln, Lfli sufli dugc difiu chinh 03 thflng/lSn vfl dugc irfl vflu ngfly (H
hflng thflng. C6ng ty sir dgng tfli sfln cfi djnh dfi Ihfi chfip chu khufln vay nay (xem L huyfil minh sfi 19).
Cdc khofln vay dai hgn dugc hofln trfl theo Ijch bifiu sau:
31/12/2015 31/12/2014 V N D V N D
Trong vfmg mgt nflm 19,100 000.000 2.440.000.000
Trong nflm ihQ hai 20,000.000.000 5.760.000.001)
Tir nflm dii^ ha dfin nflm thO nflm 50,511.476.680 17.576.677.080
89.611.476.680 25.776.677.(180
'Viis- sfi phfli Irfl irong v6ng 12 ihflng 19,100.000,000 2,440.000.000
(dugc tr inh bfly h ph in ng ngfln hgn - xcm Thuyfil muih so 19)
sfi phfli trfl sau 12 thflng 70.511.476.680 23.336.677.080
22
C 6 N G T Y C 6 P H A N N H I / A Tll lf i l ) N l ^ N T i £ N P H O N G 02 Al l IJfl, phurmg U c h Tray, NgO Quyfin Thflnh phA Hfli PiiAng, C H X H C N Vifl l Nam
Bflu cdn U I ch inh r i i n g Chu nflm U i Ui inh kfi l lhuc ngfly 31/12/2015
THUV£T M I N H B A O C A O T A I C H I N H R I £ N G (rifip i i i » > Cdc Ikityit minh nay la mgt bg phdn hgp thdnh vd cdn dugc dgc dOng ihdi vdi bdo cdo Idi chlnh rieng kem theo
2L V O N C H U s d HCTU
S l d r U i 01/01/2014
L g i nhugn Irang lUm Tflng vfin
Trich quy l i i Igi nhugn
Trfch Quy Khen Uiuone. phLic Igi
Thu l u i Hgi dfing quan u j . Ban Tfing Giam doc, vfl
Ban kiem sofll Trfl cfi luc
Khflc
S f idutv iOI / a i/201S
Phfln Jogi Igi thee Thong tu 200
S f i d i r l | i 0 l / f l l / 2 0 ] S ( T r i n b b i y L|[) Lg i n h u ^ inmg nflm
Tflng viin (i)
Trich quy tir dau tu phal irien f i i )
Trich Quy K h m thuong, phiic Igi ( i j )
Thii luo Hfil dong qufln t r j , Kan Tfing Giflm dfic vfl
Ban kifim soat ( i i ) Trfl cfi Iflc (jjj)
fli A r I f i 31/12/2015
v f i n gflp ciia chu sd hf l i i
V N D
433,379,960-000
130.012,940.000
563.392.900-000
563.392,900,000
56.338.050,000
Quy dflu I i r
phfl l I r i en
V N D
403.745.809.343
(130.012.940.000
I13.4ISJ94.596
467.151,163.939
56.339,290.000
523.490.453.939
(56.331.050.000)
196.901 J79.119
Quy d g phfiug
U i ch inh
V N D
43J37.996.000
13.001J94,000
56.339.190.000
(56.339.290.(HHI)
M A U S Q B 09 -DN
Lg i n h u f n sau Lhuc
chira p h i n
619.730.950.000 664.053.7S3.058
V N D
Z4S.S9S.8I8-67H
306J55.176.472
(126.419-588.596)
(17.527J66.342)
(2.65 0,(K)0.000)
(65.006.994.000) (2.514.530.143)
341.135.616-069
341.135.616-069
366.612,462.976
(196.901.379.119)
(23.444.862.353)
(4.900.000.032)
^ (84.508 935.000/
397,992.901-541
V N D
1-209J6 2.584.021
306.355.176-472
<l7.527J66_i42)
(2.650.(H>0.000)
(65,006.994.000) (2.5 14.530.143)
1.428.01 S.970.00S
1.428,018.970.008
366.612.462.976
(23,444,862.353) (4.900.000.032)
(84.508.935.000)
1.681.777.635.599
( i ) Ngfly 08 thflng 5 n i m 201S, Cflng ty thgc hifin t i n g vfin difiu 1( bfljig phuong ihim phfli hflnh cfi f ^ i f iu cho cflc cfi dflng hifin hOu iff quy dfiu l u phfll irif in wfli w lifin Ifl 56.338.050.000 V N D . tuong l ing v d i sfi cfi ptida phfll hfliUi thfim Ifl 5.633,805 cfi phifiu Uico Nghj quyfil Dgi hOi dfing cfi dflng sfi 4 8 / NQ-DHEX :DTN/NTP ng i y 08 Ihflng 4 nflm 2015.
( i i ) Cflng ly phan phfii lgi nhufln nflm 2014 ihco Nghj quyfit Dgi hfli d f i rg cfi dflng afi 4B/NQ-DHE>CDTN/NTP ngfly 08 ihdng 4 nflm 2015 vfl igm Irlch cflc quy nflm 2015- eg Ihfi nhu sau: trich q u j dflu l u phdltr i f in Id 196.901.379 119 V N D , tr ich quy khen ihuflng, phuc Igi Ifl 23.444.862.353 V N D , v f l i r d thu lau i i g i dfing Quan t r j . Ban Tf ingGlf lm dfic vfl Ban kifim sudi Lfl4.900.000.032 V N D ,
23
C 6 N C T V C 6 P H A N N H V ' A T H i t - U N I E N T I £ N P H O N G 02 An Da, phudng l . ^ h Tray- Ngfl Quyfin Bflu cflo t f l i chfnh nhng Thanh ph6 Hfli Phbrg. C H X H C N V i f t N a m Cho nanit f l i chlnh kfit thue ngay 31 Ihflng 12 nflm 2015
T H U V £ T M I N H B A G C A O T A I C H I N H R i i N C CTifip theo) M A U S 6 D 0 9 - D N Cdc Ihuyei minh nay ta mfl hd ph^n hgp ihdnh va cdn dugc dgc dSng thdi vdi bdo cdo tdi chlnh rieng kem Iheo
2 L V 6 N C H U Sf3 H C l f (T i f ip Iheo)
( i i i ) Cw ig ty t r i cA l i ic ihco theo Nghj quyfil hgi dfing cfi dfing so 48/NQ-DHDCDTN/NTP ng iy 3 Ihflngd nam 2015 l i i lgi nhufln sau thufi nflm 2014 vfi i ifing sfi Tiin Ifl 84.508.935.000 V N D (15% vfln d i i u
le). Trong thflng 01 nflm 2016, Cfing ty dfl lhgc h i f ln^ im ungcAl i t c bang Tiin r a m 2015 (dg l I ) cho cflc cfi
dfing vfi i muc lhanh lofln bflng 15% trfin vfin Dieu I f .
Coph i f i y 31/12/2015 31/12/1014
- s f i iPViig cfi p h i i u d l bfln n r f ing chfing
* cfi ptiifiu phfi UVmg 61,973-095 SS.339290
- So linTDg CO phifiu d m g l iru faflnb
+ Cfi r^ifiu pho Oifing 61.973095 56.339.290
V6D dieu 1̂
Theo ( i idy chimg nhfln dflng ky kinh duanh sfi 0203001195 ngfly 30 thflng 12 nam 2004 vfl siia dfii ifin thir
ID ngfly 25 thflng 6 nflm 2015 do S f iKe ho?ch vfl Dflu l u Thflnh phfi Hfli Phfing t f lp, vfin difiu 1̂ ciia Cflng
t y l a 519.730.950.000 V N D . Tpi ngfly 31 Ihaug 12 nam 2015- vfin difiu 1$ dfl dugc cfle cfi dflng gfip dfl nhu
sau:
T h e D g i l v c h i h i g
nhfln D k K D 3 I / I 2 / 2 0 I S 31/12/2014
cfi Oomg (%) V N D V N D
Tflng Cong ty Dflu l u vfl K inh 37,10 229.943.539.913 209.040.000.000
doanh V o n nhfl nufic (SCIC) 37,10
Cflc cfl dflng khflc 62,90 3 8 9 . 7 8 7 . 4 1 0 . 0 8 7 354.352.900.000
1110,00 619-730.950-000 563 J92.900-000
12- C A C K H O A N M V C N G O A J B A N G C A N D O I K E T O A N
31/12/101S 31/11/2014
NgogJ i f cflc Luf 1
Dfl la M y (USD) 1 * 096 5,945
14
C 6 N C T V C 6 P H A N N H Q A T H | £ U N1£N T I E N P H O N G 02 A n Dfl, phirtmg L ^ h Tray, Ngfi Quyfin Bflo cfln [fli ch inh r i cng TTiflnh phfi Hfli Phfing, C H X H C N V i » Nam Cho nflm [fli chfnh kfit tfiOc ngfly 31 ihflng L2 nflm 2015
T l l U V t T M I N H B A O C A O T A ] C H I N H R J E N C (Tif ip theo) M A I ) S O B 0 9 - D N Cdc ifiuyej minh ngy la mgi hd phdn hgp thdnh yd oiff dugc dgc d6ng thai vdi bdo cdo idi chinh rting kem ihea
23- D O A N H T H U B A N H A N G
N i m 2015 N i m 2014
V N D V N D Tong doanh tfau bfln hflng
Doanh I h j hfln san phflm 3.281.807.889.057 2.710.329.862.182
Doanh ihu khflc 8.860.137.201 82.792.506.725
3.290.66S. 026.258 2 .793. I2 IJ68-907
l-f flng bfln h i Ua Ifli (7.903.590.256) (8 924.139.679)
Doanfa (fan thnin 3.282.764.436-002 2.784-198.229J 28
T rong do, doanh thu v d i b i n B i n q u a n :
Cdng ly TNHH MTV Nhga Thicu niin Tien Phong Mih 362.168.748.136 324.640.034.653 Tmng Cdng ly Cd phdn Nhga Thicu niin Tiin Phong phia 13J.254.950.2S4 181.515.196.210 Nam Cdng ty TNHH Lien doanh Nhga Tiin Phong - SW* 1.697.m.S26 3.789.265.035
Cdng ry JNHUXudt q % ihdu Minh Hdi 784.643.782.939 609 498 488 873
]J79.765 . 4 S e . i5S i . lL7.442.984.771
G I A V 6 N H A N G B A N
Nf lm2015 NfliD 2014
V N D V N D
Gifl vfin bfln sfln phfico 2.269.329.243,116 1.938,035.810.577
Gifl vfin khac 7.910.599.701 82.380.846.568
2.2 7 7 - 2 3 9 J 4 2 J I 7 1.D2D.416.657.145
CHT PHf SAN X U A T K I N H D O A N H T H E O Y £ U T 6
Nflm 2015 Nflm 2014
V N D V N D Ch] phi nguyen Ligu, vfll hfiu 1.975.584.399.757 1.875.256.939.706
Chi phi nhfln c6ng 230,686.888.200 161.859.201.000
Chi phL khfiu hao tfli sfln cfi djnh 93.919.571.920 75.425.574.669
Chi phi cho nhfl phfln phfii 430.739.634.940 233.935.458.862
Chi phL dich vg mua ngofli 245.819.688.519 155 188.675.441
Chi phJ khflc bflng lifin 43.201.567J2] 35.435.) 3 8 J 3 0
3.019.951.750.557 2.537. IO0.9SS.0OS
D O A N H T H U H O A T D Q N G T A l C H I N H Nf im2015 Nflm 2014
V N D V N D
LBi tifin gOi 864.813.403 1.900.722.546
I J i chenh l£ch ty gifl 684.031.405 711.568.8 L 9
cfi tkic, Igi nhufln dugc chia (*) 209.D82.988J96 113,498.139.276
Z I 0 . 6 3 U 3 3 . I 0 4 116.110-430.641
(•) cfi luc, Igt nhufln dugc chia trong nflm bao gfim lg i nhufln [Q C6ng ty T N H H M T V Nhga Thifiu nien
Tifin Phong Mifin Tnmg v6i sfi tifin Ifl 183.083.213.296 V N D .
25
C 6 N G T Y C 6 P H A N N H I / A T H I E U M E N T I E N P H O N G 02 An Dfl, phuAng i ^ c h Tray, Ngd Quyfin Bflo cflo t f l i ch inh riSng Thflnh phfl Hai Phong. C H X H C N Vi?T Nam O i n nSm tfli chinh kfit thue ngfly 31 Ihflng 12 nBin 2DI5
THLTVftT M I N H B A O C A O T A I C H I N H R I E N G (Tif ip Iheo) M A U S 6 B 09-DN Cdc ihuyet minh ngy la mgl hg phdn hgp ihdnh vd cdn dirge dgc dong th&i v&i bdo cdo Idi chmh ricng kkm theo
27- C H i P H I T A I CHENH
NBm 201S NBm 2014
V N D V N D
Chi ph i Efli vay 47.558,117,293 33.6SB.491.241
L 3 chcnh Iflcb ^ gifl 2.592.897.562 1.599.517.974
50-151.014.855 35.288-009-215
28- C H I P H i B A N H A N G V A C H I P H i Q U A N L Y D O A N H NGH1$P
NBm 2015 NBiu 2014
V N D V N D
Cflc kbnflD chi ph i bfln hflng ph f l l sinh t rong nf lm
Chi ph i vgn chuyen 65.003.853.053 55,530.229.448
Chi ph i chiet khflu, bcu khflu 430.739.634.940 233,935.458.862
Cflc khoan chi phi ban hang khflc 124.247.267.807 9 1 748.956.070
619.990.755. SOO 38l.214.644_380
Cflc hbofln chi ph i quan iy doanb nghiep phflt s inh t r ong nflni
Ci i i phJ nhfln c6iig 30 .762J84J63 23.625.770.155
Chi ph i khan hao tfli sfln cfi djnh 20.079.131.163 18.316.888.176
Chi phi khflc bflng tifin 65.031.736.719 11.029.412.483
Cflc khoan chi phf quan ly doanh nghiep khflc 20.949.006.665 44.542.998.016
136.822.158.810 97-515.068-830
2 9 - C H I P H I T H U E T H U N K f i P D O A N H N G H l f i F H i£N H A N H
NBm 2015 NBm 2014
V N D V N D
L g i nhuf ln trirfl 'c thu£ 412340-002-155 362.903.867.756
Dif iu ch inh cho t h u nhflp chju thufi
T r i r Thu nhflp khOjig chju Ihufi (209.082.988.2%) (113.498.139.276)
Cgng: Cflc khofln chi phi JdiOng dugc khfiu I n i 4.595.436.955 7.633.777.355
T b u nhflp ch|u thuf i 207.852,450-814 257.039.S05-8JS
Thufi suat [hong thubng 2 2 % 2 2 %
Thue t h u nhflp duanh nghl^p 45.727.539-179 56.548.691.284
3 0 . B O P H f i N T H E O L I N H V V C K I N H D O A N H V A T H E O K H U V l / C D|A L Y
I f o f l dgng san xuflt k inh diianh chlnh cua Cfing ly Ifl san xuflt k inh doanh cflc sfln p h i m nhga dfln dgng vfl
cflc san pham nhga phgc vg cflc ngflnh x i y dimg vfl c6ng nghiflp. Theo dfi, Ihnng t in lAi chinh tr lnh bfly tren
bang can dfii kfi loan tgi ngfly 31 thflng 12 nflm 2015 vfl tofln bg doanh [bu, chi phi tr lnh bay men bflo cflo
kfit qufl hogt dgng kinh doanh cho nflm tfli chlnh kfit tfafic ngfly 31 thflng 12 nflm 2015 dfiu l i fn quan den
hogi dfing kinh doanh chlnh.
Hogt dfing kinh doanh chinh cua Cong ly chu yfiu irung Ifliih thfi Vi§l Nam, v i v|y Cong ly khfing Ifip bflo cfln bg phan kinh doanh theo khu vgc dja ly ngofli V i c l N a m .
2 6
C 6 N G T Y C 6 P H A N M I I / A T H i t U N I E N T I E N P H O N G 02 An Dfl, phuong L fch Tray, NgO Quyfin Bflo cflo t f l i cb inh r i t n g T M n h ph6 Hfli Phdng, C H X H C N Vif i l Nam Cho nSni tfli cTiinh kfit I h i k ngfly 31 thflng 12 nflm 2015
T H U V E T M I N H BAO C A O T A I C H t N H RlfeNG fTiep tbeo) M A U S 6 B 09-DN Cdc thuyil minh nay Id mgt bg ph^n hgp Ihdnh \d can dirge dgc dong thdi vdi hag cdo idi chtnh riing kkm Iheo
31, C O N G Ct) T A I C H i N H
Quan ty r u i ro vfiq
Cfing ly qufln ly ngufin von nh lm dflm bao rflng Cfing ly cfi Ihfi v i a hogt dgng Lifin lyc vua loi da hfia igi ich
ciia cflc CO dong thong qua tfi i uu hfia sfi du ngufin \6a vfl cong ng.
C£u Irfic v6n cua Cong ty g ^ cfi cflc khofln ng [hii4n fbao gom cflc khofln vay nhu dfl tr inh bfly I f i Thuyet minh sfif 19 vfl sA 20 i r f i d i tifin va cflc khoan tirong ducmg tifin) vfl phfin vAn cfia cflc co dong (bao gom vfin gfip, cflc quy dy tr f l , l g i nhugn sau ihiifi chua phfln phAi).
Nf SQ don hay idi chlnh
Hfi sA dfin bdy lfli chfnh cCia Cflng ty t f i i^f ly kfit thue ntfin dg kfi tofln nhu sau:
31/12/2015 31/12/2014
V N D V N D
11^ sA dfin bfly t a i chfnh
Cflc khoan vay 1.141.530.624.490 863.567.5J8.333
Trr i : Tifin vfl cflc khofln tuong duong lifin 231.911 076.S15 47.935.477.750
NgthuAn 909.619.547,675 815.632.040.583
Vfin chi] sfi hfhi 1.681.777.63 5.599 1.428,018.970 008
Ty I f n g tbuAn tr f ln vAn chu sfi h ih j O J 0,6
Cflc chfnh sflch kfi tof ln chu yeu
Chi ilAi tflc chlnh sflch kfi tofln chii yfiu vfl cflc phuong phflp mfl CAng ly flp dgng (bao gAm cflc t ieu chi dfi ghi nh|n, co sfi xflc dyih gifl b i vfl co so ghi nhjin c i c khoan Ihu nhflp vfl chi phi) dfii vf i i t img loyi tfli san l i i chinh, cong n g tai chinh vfl cdng eg vAn dugc rrinh bfly chi tiet tiu Thuyfit minh so 4.
Cflc loai cfing eg t f l i chfnh
G i i t r i g i l l 31/12/2015 31/12/2014
V N D V N D
Tf l i sfln t f l i ch inh
Tien vfl cflc khoan l in ing duong lifin 231.911.076.815 47.935.477.750
Phfli Ihu khflch hflng vfl phai Ihu khflc 836.310.979.346 678,053.759.601
Dflu t u dfli hpo 236.000 OQO 236.000.000
Tf ing c^ng 1,068,458.056.161 726.22S.237J51
Cfing n g t f l i ch inh
Cflc khofln vay 1.141.530.624,490 863.567.518.333
Phai trfl ngufii bfln vfl phfli l ia khflc 106.413.744.627 132.617.664.511
Chi phi phAi irfl 175.432.779.086 62 IS6.610.575
Tf ing cgng 1.423.377.148.203 1.058371.793-419
Cfing [y chua dflnh gifl gifl tr j hgp ly ciia tfli sfln lAi chlnh vfl cfing ng Ifli chinh ty i ngfly kfit thue n i& i dfi kfi
titfln do Thfing tu sA 210/2009 TT -BTC do Bg Tfli chinh ban hanh ngAy 06 Ihflng 11 nflm 2009 ("Thfing l u
210") cung nhu cflc quy dinh hi^n hflnh chira c6 hufing dan eg Ihfi vfi vific xflc djnh gifl tr j hgp ly ciia cflc tAi
san tfli chinh vfl cfing ng tAi chlnh. Thflng ttf 210 yeu cflu flp dgng Chufin mgc bflo cao tfli chinh Quoc l^v^ vific trinh bfly bflo cflo Ifli chinh vfl ihuyet minh thong l in dfii vf i i cfing cu Ifli chinh nhung khfing dua ra
hirfing dSn luoiig duong cho vific danh gifl vfl ghi nhfin cfing cy lAi chmh bao gom cfl flp dgng gifl tr i hgp 1^,
nhAm phfl hgp vfi i Chufln myc bflo cflo tfli chinh QuAc ifi.
2 7
C 6 N G T V C O P H A N INHQ A T H l £ U N1£N T | £ N P H O N G 02 A n Dfl, phufing I.ach Tray, Ngfi QuyAn B i o cflo t f l i chJnh r i^ng Thflnh pl i6 Hfli Phfing, C H X H C N V i f i tNam Cho nflm tflf chfnh kAtthi lc ngay 51 Ihang 12 nflm 2015
T H U V E T M I N H B A O C A O l A l C H J N H R I E N G ( T « P theo) M A U S 6 B 0 9 -DN Cdc thuyh minh nay fd mgl bg phdn hgp ihdnh vd can dugc dgc dong thus vui bdo cdo tdi chink riing kkm Iheo
3 1 . C 6 N C C V T A I C H I N H (Tif ip Ihco)
Mgc (icu qufln I f rCli ro t f l i cb inh
C6ng ty dfl xay dgng hfi thung qufln ly rfli ro nhflm phfll hifin vfl dflnh gifl cac ru i ro mfl CAng ty phfli chju,
thiet ]|p cflc chmh sflch vfl quy tr inh klAm soat rri i ro fi muc chap nhfin dugc. Hfi IhAng quAn \9 n i i ro dugc
xem xet lai dinh ky nhflm phAn flnh nhOng thay dAi cAa di^u kifin Ehi trufing vfl ho^l dfing t i i a Cfing ty .
Rui ro lfli chinh bao gAm n l i ro thj trufing (bao gora ru i ro ty gifl, rui ru JAi suAl vfl n i l ro v l gifl), ru i ro t in
dyng vfl rui ro lhanh khoan.
Qudn t$ rHI ro rhj trir&ng
Ho^t dfing kinh doanh ciia Cong ty si chu yfiu chiu rui ro khi cd ay thay dAi vA i f gifl Ifli suat vfl gifl. Cong
ty khfing Ihgc hifin cflc bifin phflp phdng ngua ru i ro nfly do thiAu thj tnrfing hojU dgng cAc giao dich cflc
cfing cy [fli chinh.
Qudn if rui ro rf- gid
Cfing l y t h y c hifin mfit sA cac giao djch cdgoc ngogi Ifi, Iheo dfi, Cfing ty sa chju n l i ro kh i cd bien dfing vA
[y gifl. Ciifl tr j cdn I&i ciia cflc lai san bflng tifin vfl cong ng bflng liOn cfi gitc ngo^i tfi lai thd i diem cuoi nflm
nhu sau;
CAng ng Tf l i san 31/12/2015 31/12/2014 3l/Ll/2(llS 31/12/2014
V N D VND V N D V N D
Dfi l a M f %,09R.312.360 53,%2.956.922 1.448.826.016 853.166.855
Emo L665.769.719 670,230,893
Phdn ikh dg nhgy ddi vni ngngi If
C f i i ^ ty chfi yeu chju flnh hufing cua thay dAi i f gifl cda USD vfl EUR.
Bflng sau day the hifin phan tich dg nhyy doi vfi i ngci^i I f cua Cfing ty trong tnrdng hgp ty gifl dong V i f i l
Nam tflng'^giflm 10% so vfi i cac dong tien Iren, Ty Ifi lhay doi 10% dugc Ban TAng Giam dAc su dyng khi
phfln t ich rui ro ty gifl vfl the hifin dflnh gifl cua Bar ['Aug Giflm dAc vA mfic lhay doi cfi the cd cua ty gifl,
Phfln tich dfi nh^y vfi i ngogi ifi chi flp dgng cho cflc sA du cila cflc khofln myc tien [fi bflng ngo^i tfi lgi ihdi
dlAm cuAi k f vfl dieu chinh vific dflnh gifl Igi cflc khofln myc nfly kh i cfi 10% lhay dAici ia ty gifl. Neu I f gifl
cflc dAng ngoai tfi dirdi day so vdi Dfing Vifi l Nam tflng/giflm 10% [hi Igi nhuAn irufic ihne irong nflm cua
Cdng ly s i giflm/lflng cflc khofln tucmg l ing nhu sau:
Nam 2015 Nam 2014
VND V N D
Dfi la M J (USD) 9.464.948,634 5.3 J 0.979.007
Euro 166.576.972 67023.089
Quan iyrdiro Idi mai
Cfing ty chiu r i l i ro lfli sufll phfll sinh tu cflq khofln vay chju lfli suat dfl dugc ky kel, Rui ra nAy sff dirge
Cfing ty qufln I f bflng each duy t r i fi muc dg hcip ly cflc khofln vay vfl phan l lch linh hinh canh iranh Ufln thj
trudng dA c6 dirge lfli suflt cd Igi cho Cfing ly t t i cAc uguAn cho vay ihlch hgp.
2 8
C 6 N G T Y C 6 P H A N N H ^ A T H I E U M E N T I E N P H O N O 02 A n Da, phiidng Lgch Tray, Ng f i QuyAn Bflo cflo lAi ch inh rLtng Thflnh pTiA HAi Phfing. C H X H C N V i | [ N a m Cho nam [Ai chfnh ket thOc ngAy 31 [hflng [2n3rn2015
T H U V £ T M I N H B A O C A O T A I C H I N H R I E N G (TiAp theo) M A U S6 B 0 9 - D N
Cdc ihuyet minh nay id mgt bg phdn hi/p ihdnh vd can dugc dgc dong thsti vdi bdo cdo Idi chlnh rieng kkm Iheo
3 1 . C O N G C U T A I C H I N H ( T i l p Ihco)
Dg nhgy ciia tdi sudi
E>0 nhgy ciia cAc khofln vay d6i vfi i sy thay doi lAi suSt cfi the xfly ra fi mfic dg hgp ly irong lAi siiAt dugc
thfi hifin Trong bang sau day. Vfi i gifl djnh lA cac bien s6 k h i c khong lhay doi vA gifl dinh sb du lien vay cufii
nflm lA sA du tiAn vay Irong auol nAm chinh, neu lAi suA[ ciia cflc khofln vay vfi i lfli suAl Thfl nAi tflng/giAm
200 diAm C O ban thi lg i nhu|ji Uufic thue ciia Cong [y cho nAm tAi chinh kfit Ihnc ngfly 31 lliAng S 2 nflm
20 j 5 sfi thay dAf nhu sau:
T3iig/<GifliD) sA A n h huchig dfin d i l m eg bfln l g i n l iu j in t ru f i c thue
V N D
Cho nflm tfli chinh ket lhuc ngfly 3I/12/20LS V N D + 2 0 0 (1.410.229.534) V N D - 2 0 0 1.430.229.534
Cho nflm tfli chinh ke l lhuc ngfly 31/12/2014 V N D + 2 0 0 (466,733.542) V N D - 200 466.733-542
Qudn Iy rill rovkgid cSphiiu
CAc C O phieu do Cfing ly nAm giO b j flnh hirfing bo i cAc ru i ro Ihj irufing phAt sinh l i i t inh kh6ng chAc chAii vA gifl g j tuong lai ciia co phieu dflu l u . Cnng ly q u i n I f rui m vfi glA co phifiu bAng cflch Ihiel lap hgn muc dAu tu . Hg i dong Qufln irj c fla Cfing ty cOng >Leni \Al vfl phfi duy|t cflc quyel dpib diiu l u vflu phifiu nhu ngflnh nghfi kinh doanh, cfing ty de dau l u , v.v.
Cflng ly cCng chju rf l i ro ve gifl cua cong eg von phfll sinh tU cflc khoAn dAu tu vao cflc cong ty con vfl cong ly lien kfil. Hfii dfing QuAn tr j ciia Cfing ty xem xfit vA phe d u y ^ cflc quyfit djnh dAu Tu vflo cflng ly con vA cfing ty hen ke l nhu- ngflnh nghe kinh duanh, cflng ty dfi dAn t u , v.v. CAc khofln dflu tu vflo cflc cfing ty co r vfl cfing ly lifin ket dugc nAm giCi khong phAi chu muc dich kinh doanh mA cho mgc dich chien luge 3Au dfli. C f i i ^ t y khfing cd y dinh bfln cflc khofln dAu t u nAy trong tuong 1^ gan,
Qudn if rui ro ve gia hdng hoa
Cfing ly mua nguyfin vpl lifiu, hflng hfia l i t cflc nhfl cung cAp Irong vfl ngoai nuoc de phgc vy cho hoal dfing sfln xual k inh doanh- Do vfiy, Cfing ly sfi chju n i i ro tu vific thay doi gifl bfln cua nguyfin vflt lifiu, hang hoa.
trdl ro lia d^ag
Rui ro t in dyng xfly ra kh i mfit khflch hflng hoflc dAi tflc khfing dAp ung dugc cflc nghTa vg Irong hgp dAng
d i n dAn cflc tAn thAt tAi chinh cho Cfing ty Cfing ty cfi chlnh sflch t in dyng phu hgp vA thufing xuyfin theo
dfii tmh hJnh dA dAnh gifl xem Cong ly cfi chju rui ro l in dung hay khfing. Tgi ngfly 31 Ihflng 12 nAm 2015,
Cong l y cfi n i i rg t in dgng lifin quan dfin cac khoan phfli Ihu tifin hAng dfl quA hgnvf i isA tifin khoAng 18,2 i f
V N D . Theo dflnh gifl cua Ban 1 Ang Giam dAc, khfl nflng thu hfii cAc khofln phfli thu nfly la rflt thap. VJ vfiy.
Bad l A n g G i A m d o c C a n g t y quyct dinh lAp dg phfing toan bgdf i i vf i i tofln bg cflc khoan phai thu nAy.
Quia If rui ro lhanh khgdn
Mgc dich quan iy n i i ro lhanh khofln nhflm dam bao du ngufin von dc dflp flng cflc nghTa vy tai chinh hlyn lai vfl Irong tuong lai. Tinh lhanh khofln ciing dugc Cfing ty quan ly nhflm dflm bflo mUc phg trg i giita cong n g den han vA lAl san den h^n trong nflm it miic cfi Ih^ dugc kifim soal dfii vf i i so von mfl Cfing ly t in rflng C O thfi [50 ra Irong nflm dfi. Chlnh sAch ciia Cong ty ifl theo dOi thufing xuyen cflc yeu c l i i ve thflnh khofln hi^n lai vfl d g kifin trong tuimg lai nhAm dam bflo Cfing ty duy Eri du miic du phfing lifin m&l, cflc khufln vay vfl du von mfl cflc cfi dfing cam kfit gop nhflm dflp ung cflc quy djnh ve t inh thanh khofln n ^ hgn vA dai hfln hon.
2 9
C ^ N G T V C 6 PHAN N H Q A T H I E U N I E N TJEN P H O N G 02 An Dfl, phufing J.gch Tray, Ngo Quyen Bflo cflo t a i chfnh ri f ing Ihflnh phA Hfli Phfing, C H X H C N Vig i Nam Cho nam tfli chfnh kAt thiic ngfly 5 J thflng 12 nflm 2015
T H U V E T M I N H B A O C A O T A I C H I N H R 1 6 N C (Ti^p (hco) M A U S 6 B (19-DN
Cdc rbuyei minh nay Id mgt bg phgn hgp ihdnh vd cm dugc dgc ddng Ih&i v&i hdo cdo idi chinh rieng kem Iheo
3 1 . C O N G CU T A I C H t N H (Tiep Iheo)
^ j i i f l i T ty rui re thanh khoan (Tiep theo)
Cflc bflng dmri day tr inh bfly chi tiet cflc mirc dflo han ihco hgp dAng cfin lyi dfij vd i tfli sfln tfl i chmh vfl
cfing ng tfl i chinh phi phai sinh vfl thfri hgn lhanh tofln nhu dfl dugc Ihfia thufln, Cflc bang nay dugc tr inh
bfly dga trfin dfing tifin chira chlAt k h I u cua Ifli sfln Ifli chlnh vfl cong ng t f l i chlnh tfnh theo ngfly sdm nhAt
mfl Cfing ty phal trfl. Vific tr inh bfly thfing l in lfli sfln tfli chinh phi p h i i sinh Ifl can Ihifit de hieu dugc vific
qufln I f rui ro lhanh khoan ciia Cfing ty khi t inh thanh khofln dugc qufln jy Ircn cn sfi cfing n g vfl tfli sfln
I fauk.
Dird i 1 n i m Tr f in 1 n i m TAngcf ing
V N D V N D V N D
Tifin va cac khoan tuong dirong tifin 231.931.U76.815 - 231.911,076.815
Phfli thu khflch hflng vfl phfli ihu khflc 836.310.979J 46 - 836.310,979.346
Dau I I I dfli hyn 2 3 6 . 0 0 0 . 0 0 0 236,000 .000
Tfing cfing LI6S.222.D 56.161 23 6.00 n.000 L068.458.EI56.16L
31/12/2015
Cflc khofln vay 1.07I .0 I9 .147 .KID 70,511-476.680 1.141.5 3 0.624,490
Phai trfl nguoi ban va phfli tra khac 106.413,744.627 - 106.413.744,627
Chi phi phaj tra 175.432,779.086 - 175.432.779.086
Tong cfing 1 J 52,865.671,52 J 70.511.476-680 1.423J 77.148.203
Chenh ificb t h i n h khnfln thuan (284.643.615-362) (70.275-476-680) (354-919.092.042)
Dirdi 1 n i m Tren 1 n i m Tnng cfinx
V N D \N [ ) V N D
31/12/2014 ( T r lnh b i y lai)
Tifin va cac khofln t inmg duong tien 47.935.477.750 - 47.935.477.750
Phfli Ihu khflch hflng vfl phfl! thu khflc 678.053.759.601 678.053.759.601
D A U lir dfli han - 236.000.000 236 .000 .000
T i l g cfing 72S.989J37J51 236.000.000 726.225.237J 51
31/12/2014 ( T r inh h i y lai)
Cac khoan vay 840.230.84 T.25 3 23.3 36.677.080 863.567.518.33 3
Phfli tra ngicdi hfln v i phai l i f l khflc 132.617.664.5 I I - 132.617.664.5 [ 1
Chi phi phfli tra 62.1 S6.610.575 - 62.186.610.575
TAng cfing 1.035.(135.116J39 23J36-677.080 1-058-371.793-419
Chfidh Ifich thanh khoan t h u l n (3{I9-I}45.878.988) (23-100.677.1180) (332.146.556.068)
Ban Tong Giflm doc dflnh gifl l u i ro lharh khofln fi mui: [rung binh vfl nflm trong khfl nflng kifim sofll cua
COng ty. Ban Tong G i i m doc tin lucmg rflng Cong ly cd the lau ra du nguAn lifin tU kfit qufl hogt dfing sfln
\ufit k inh doarh ciia Cdng ly vfl ho I rg Tfli chfnh tif cflc khofln vay ngfln hflng de dflp ung cac nghia vg Ifli
chlnh kh i dfin ban.
30
C 6 N C T V C6 P H A N N K I / A T I H £ U N|£N T | £ N P H O N G 02 A n Dfl. phufmg |.ych Tray, Ngfi Quyfin Bfli} cflu i f l i ch lnh rieng Thflnh phfi Mfli PhOng, C H X H C N Vifil Nam Cho n i fn t f l i clifnh kfit Ihiic ng f l yJ I i M n g 12 nflm 2015
T H U V £ T M I N K B A G C A O T A I C H I N H R I C N C (Tif ip I h n ) M A U S6 D O^-DN Cdc ihuyJl minh nay Id mgt bg ph^n hgp Ihdnh \d cdn dugc dgc dSng ihdi wi bdo cdo idi chinh nkng ikm iheo
32. N G H I E P v g V A S6 DlT V O t C A C B £ N L i t N Q L A N
DMMk sdck cic bim tia qumiu
Bfa l i l n c p i i B
Cflng ry T N H H M T V N h j u Thifiu ni*n Tifin Phong Mifin Trung
Cflng ly Co phfln Nhga Thifiu nifln Tifin Phong phia Nam
CAng ly C6 phin Bao bi 1 ifin Phong
Cflng ly TNHH Lien doanh Nhga Tifin Phong - SMP
CAng ly T N H H Xual nhflp khfiu Minh Hai
Mf i l Duan M
Cflng (y con
Cflng ty lifin kf i l
Cflng ly lifin kfit
Cflng ly lifin flouib
Cflng ly lifin quu i khac
fkvirf f i f lm. CoiTf ly dd cd giae dick ^au v&i cic bin liin quan:
N I B Z O I S Him 1014
B f l l h f l i g
C f l i * ty T N H H N f l V N l n n Thifiu nifin T i k Phong
Mifin Trung
CAng ly c f i ph in Nhga Thifiu nifin Ti f in Phong phia Nam
Cflng ty T N H H Lien ilnanh Nhga Tifin Phong - SMP
Cflng ly T N H H Xual nhflp khfiu M inh I lai
M M hflag
CAi% ty T N H H M T V N h ^ Hi i f iu rufio Tiea Phong
Mifin T f u r ^
Cflng ty Cfl phan N h p i Thifiu nifin Ti f in Phong phia N n
CAng ly Cfi phfin Bao hi Tifin Phong
Cflng ly T N H H Lien doanh Nhga Tifin Phong - SMP
cfi I n r , Igi n h n i n tlugr chia
Cflng ly T N H H M I V Nhga l l i i f iu nifin T i i n Phong
Mifin Trung
Cflng ly Cfl phfln Nhga Thifiu nifin Tifin Phong phia Nam
Cflng ly Co p h k Bao U Ttfin Phong
V N D
3fl2.l6».74g.|J6
131.254.950.2 54
1,697.998.826
784 643.782.939
290-615.058.804
282.073.63 7 J 6 7
8.757J48.920
573.052.605
t l 3 . 0 g 3 J 1 3 J 9 6
25.500.000.000
499-775.000
VND
324.640.034.653
181.515.196.210
3.789.265.035
609.498.488,873
210 J 3 J.984.011
115,011.941.840
5.883.293.380
112.998.364.276
499 ,775.000
31
C 6 N G T Y C 6 P H A N NHIJA rmtv N I&N TJEJN P H O N G 02 A n Dfl, phuflng L ^ h Tray, NgO Quy^n Bfla Thflnh pho Hai Phflng, CHXF1CN V ig l Nam Cho nflm t i i chfnh t i t diuc n g i y 31
cflo Ifli ch inh r ieng t h i n g ] 2T i f ln i20 ] 5
T H U Y E T M I N H BAO C A O T A I C H I N H K I F.NG (Tiep t h m )
Cdc ihuyei minh nay Id mgi bg phgn hgp lhanh vd can dugc dgc dbng ifit/i vdi bdo cdo idi chinh
3 2 . N G H i $ P V U V A S 6 D lT V C l C A C B £ N L | £ N Q U A N Cnfip iheo)
So dtr v&i cdc ben Hen quart lgi ngay kh thue nim tdi chink:
M A U S6 B 0 9 - D N ricng teem iheo
AUlimiS
Cflc khofln phfl i I l iB
Cong ly T N H H Xual nh^ip khao M inh Hfli
Cfing ty Cfi ph in Nh^ra Thieu nien Tien P h M g phJa Nam
Cong ly T N H H M T V Nhga Thieu nien Tien Phong
Mien T iung
Ngnxri mua I r f l t i en t n r v c
Cfing Iy T N H H Lien doanh Nhga 1 ien Phong - SMP
Phfli t h u cho vay ngfln han
Cfing ty Co phan Bao b i Tien Phong
Cac khofln phf l i I r a
Cong ty Co phan Bao b i Tien Phong
V N D
2BB.5l2.418.r20
39.923.910.894
124,418.822.612
2.200.000.000
1.102.009.931
31/12/2014
V N D
190.T03.926.955
18.516.786.812
128,097.872.662
51.720.019
724.903.102
7^ 4 nhfp cua Hgi dong Qudn trj vd Ban Tang Giam dac dirge hu&ng Irong ndm nhu sau:
N a m 2 0 1 5 N f lm 20I4_ V N D V N D
T b u n h f l p c u a H g i d f i n g Q u a n t r i v a Ban Tfing Giam dfic 15.103.093.337 11.950,211,600
32
C 6 N G T Y C 6 P H A N N H U ' A T H I E U N I E N T I E N P H O N G 02 A n Da, pJiuAng Lguh Tray, Ngci Quyfin Thflnh phfi Hfli Phfing, C H X H C N V i | i Nam
Bflo cflo t f l i ch inh rieng Cho nflm tfli chlnh k i t thflc ngfly 31 Ehflng I2 i i f l i t i 2015
T H U Y t T M I N H B A O C A O T A I C H I N H K I £ N G (Tif ip Ihco) Cdc Ihuyei minh nay id mgi hg phgn hgp Ihdnh vd cdn dugc dgc dong ih&i vdi bdo cdo Idi chinh rieng kem iheo
M A U S 6 B 09-DN
33. S O U U U S O S A N H
Mfit so sfi lifiu cua namlnf f ic dirge phfln lo^i lgi theo Thflng l u sfi 200/2014/TT-BTC dfi phu hgp vfi i vific so sflnh vcyi sfi lifiu cfla nflm nay, cy thfi nhu sau:
£>any\ : VND
Then Quyfit djnh 1S/Z006/QD-BTC Theo Tbflnn tir 200/1014/TT-BTC Thay dfii
T i n chi l i ^u
I. Tf l i sfln
1. Phai Ihu khich hflng
2. Cflc khofln phfli ihu khflc
Z. Tfli sfln ngfln hgn khflc
l l .Ngu f i a vf in
I , Quy l u phfll trifin
2- Q u f d y phfing Ifli chinh
L m i Th j M a i Ngir f i i l^p bifiu
M f l sfi 31/12/2014 Tfin chi t ieu
I. Tf l i sfln
131 565.478.382.525 1. Phfli thu ngfln h^n cua khich hing
135 129,687.015.256 2. Phfli thu ngfln h^n khflc
158 l.?2a.0fi9.335 3. Tfli s i n ngin hgn khic
I I . Ngufin vf in
417 467.151.163.939 I . Q u f diiu l u phfll Irifin
418 56.339,290,000 Khong cdn khodn mgc luimgduang
T r f i n N i f l c Bao Kf i tof ln t ruAng
Mf is f i 31/12/2014
L3I 583.092.421.054 Phflnlogi
136 113.301.U46.063 Phflnlogi
155 - Phar log!
4L8 523.490453.939 Phfln [ogi
Phfln iogi
lgi vfl dfii i^n
lgi vfl dfii I6ii
lai
L9i
Nguyfin Qufic T r u f i n g Tfing Gi f lm dfic
Ngay !4 ihdng J ndm 2016
33
