Bio cio t i i chinh d2 ki6m toin cho n5m ti i chinh kgt thdc vio ngiy

31/12/2015

MUC LUC

BAO cAo &A BAN GJAM D ~ C

BAO CAO K L ~ M TOAN DOC L@

BANG CAN ~ 6 1 K& TOAN

BAO CAO &T QUA HObT DONG KINH DOANH

BAO cAo ~ U t r CHUYIIN T I ~ N T$

BAN TJXUYI~T MZNH BAO CAO TAI c m

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Dja chi: ~ h h ~ i & n Thikt, phuhg ~ & n G6t, thanh phd -Vi& Tri, tinh Phii T ~ Q

BAO CAO CUA BAN G I ~ M D ~ C

Ban Giim dhc C6ng ty cd p h h Dubng sit VV"m Phfi (dubi d8y duqc g ~ i Ih "C8ng ty") trlnh bay bho cAo ccba rnhh c h g vCri B b cho thi chhh cho nilm tAi chfnh k&t thuc nghy 3 1 thhg 12 n i b 20 15 d% duqc kikm toh .

Cdng ty cd p h h inuhg s i t V"bh Phu 18 doanh nghidp nhA nu& hoat dong c8ng fch (tiin t h h 118 Xi nghidp q u h 19 dubng si t .t Phc, duqc thanh I@p theo Quy&t d&lh s8 877/1998/QD/TCCB-LD nghy 17/04/1998 cba Bij tnrhg Bij Giao th6ng V$n tiii vB duqc &hi ten thanh C6ng ty Q u h 19 d u b g sit V"mh Phu theo ~ u ~ & t d$h s6 734/2003/Q0- GTVT nghy 20/03/2003 c h Bo Giao tMng V$n tni). C8ng ty h q c chuykn d8i hinh thirc sb h h sang cdng ty TNHH MTV the0 QL& dinh sh 717/QD-ins cba ~ d n ~ CBng ty d u h g sit Vigt Nam ( g ~ i Gt 18 Duimg sit Vigt Nam). C6ng ty duqc chuyin d8i hlnh thirc sb hitu sang C6ng ty cb p h k D u h g sit VWmh Phu the0 ~ u ~ k t dph sh 3898lQD-BGTVT nghy 30/10/2015 cba Bo Giao th6ng V&I tAi. Cdng ty hoat dong the0 gihy c h h g nh(3.n d h g k$ kinh doanh 2600109073 do Sir K& hopch vB D ~ U t ~ r thh Phb T ~ Q chp l k dhu nghy 03/12/2010 vh sira d6i l h thir 2 nghy

Trong quh trhh hogt dong thay ddi v& chirc danh ngubi dai dign the0 phhp lust ccba Cdng ty, thay ddi chuykn sang ma hlnh cbng ty d p h h dB duqc Sb K& hogch vh D ~ U tu thh Phu Tap chuh y tqi d h g Ij thay d8i l h 2 ngay 3 31/12/2015.

Hoqt dong chhh trong n&n cba C6ng ty bao gBm:

- Q u h 19, duy tu, sira chila the0 Nng chp @ thugt he thang ciu d u h g sit, c2m-1 bAo an t o h th6ng su6t trong mpi tlnh huhg;

- Thi c6ng, lip d#t, cci tqo, sira chit.% &g cip m6 rang vA xiiy dwg m6i c6c cbng trlnh quy m8 vira va nh6 thuoc d u h g sh, dubng bo, dubng t h ~ y ; Xiiy dmg cdng nghiep, -& dwg vB cAc c8ng trlnh giao ckt vbi h u h g sit; S& lip m#t bing;

- SBn xuit v$t lieu x&y dmg vd k&t c$u th6p chuyCn nganh bao gBm: Ta vet bC t6ng d u h g sit, cAc k&t chu thCp, php kign d u h g At vti chc s h p h h ca khi.

Cdng ty c6 hy sir &at Qi phh Ki&n ~h ik t , phubng ~ & n Got, thhrh ph8 Vitt Tri.

BAN GIAM D ~ C VA Kk TOAN T R U ' ~ G C ~ N G TY

CAC ththilnh visn c b an gitim d6c v~ K& t o h trutmg trong n b VA d&n nghy 18p bbito cho nay bao gBm:

- ang ~ g u y g n Viijt Anh ChG tjch (*) - 6ng T r h ~ h u ~ h h g Gi&n ddc BB nhiem ngrj 01/12/2015 - &Ig T r h Thanh T h Ph6 gihm d6c - &g T& N ~ Q C ~ h k g Ph6 gihm d6c ~6 nhiem ngiy 23/12/2015 - ang Phqm X u h Tu Ph6 gi6m d6c B& nhi@m ngiy 23/12/20] 5 - dng Nguygn ~ i 3 . 1 Tgo K& t o h i n h g . . r r . . - - . . r . - . d - .E. a- - .-r.f;r .. a-r--.- .A---- --m-.---r. . - - - -WD (*): Ong Nguygn Viet Anh gi0 chirc Chfi tich ki&m G i h dhc C8ng ty d&n hkt nghy 3011 112015, sau d6 dng giil chirc Chb tjch CGng ty d&n khi chuykn sang Cdng ty c8 p h h (nghy 31/12/2015). Th nghy 31/12/2015 6ng gitl chirc Ch6 tjch Hoi dbng q u h trj C6ng ty.

Ngubi dqi dign the0 phhp lugt ccba Cdng ty tqi nghy lgp bho c60 nhy 118 dng Nguygn Vigt Anh - Chb tich Hai dBng quan td v long ~ r $ n Nhu Thhg - Chirc danh Gitim dhc CGng ty.

C ~ N G TY c6 PHAN DUONG SAT VMH PIX~S Dja chi: ~ h 6 ~ i 6 n Thikt, phubng ~ 6 n G6tl t h b h ph8 Vidt Tri, tinh Phfi T ~ Q

CBng ty TNJ3H ~ i 6 m tohn BDO 8% kism toAn Bdo cdo t8i chinh cho nilm t8i chinh kkt thfic ngiy 31 thing 12 n&m 2015 cca Cang ty.

T ~ C H lW@M &A BAN G ~ M D ~ C ~ 6 1 V ~ I BAO CAO TAI cH$VA

Ban G i k ddc Cdng ty chju trhch nhigm lgp BAo cbo tAi chinh vB d&n bio Bbo cdo tAi chinh phin Anh mot cAch bung thyc v i hqp I j r v& tlnh hinh tbi chhh $i ngdy 3 1 tkang 12 n2m 2015 ciing nhu kkt qui hoat dong shn xuit kinh doanh vB luu chuy&n ti&n ttg trong nSLm thi chinh kkt thuc c h g nghy cfia C6ng ty vh nh& thhy khbng c6 v h d& bit thrrhg xiy ra c6 th& h u h g d n kh8 n b g hoqt dong l i b Qc cfia doanh nghitp.

Trong vigc l$p b b cdo tai c W niyl Ban GiAm d6c CGng ty c h phii:

- Lw chpn chc chinh shch k6 tohn thfch hqp vA hp dyng cac chinh stnch 66 mot cbch nhit qubn; - Dua ra chc x6t doh vA u6c ttfnh mot cach hqp 19 vb t h b trQng; - Neu r8 d c c h u b myc k6 to& tnp dpng cho Cang ty c6 duqc tub thfi hay khbng vd d t c i n h k g sai Idch trQng y&u

so v6i nhfbng c h u b myc nAy dbg duqc trinh biy va giii thich trong B b c8o tii chinh; - L8p BBBo cho tAi chinh t r h cu st^ hoat dong lien Lyc trir tnrbng hgp khbng th& gii &d ring CBng ty s& tiip ~c hoat

dong lien Qc; - ~ h i & t lap vA t b c hign he th6ng ki&m soit noi bo mot cdch h@u hi$u d6 dim bAo vi$c lap vvB kinh bay Bbo cio tai

chinh khBng c6 sai s6t trpng yku do gian I@ hogc n h h I&.

Ban G i h d6c C6ng ty chju tdch nhigm dAm bio s6 kk t o h duqc ghi chdp mot cdch phh hqp d& p h h bnh h9p 1y tinh hinh tAi chfnh c6a CBng ty Ir bit Ij thlri dihm d o vb d h bio bho cho tAi chinh clia CBng ty duqc lap phh hqp v&i cac huh mvc kk t o h Vitgt Nam, ~ h & do kk todn doanh nghiep Viet Nam hien h b h va c4c quy djnh phbp 19 c6 lien quan. . .. .- . Ban Gihm d6c CBng ty ciing chju trach nhiem Barn bio an t o k cho cbc tai sin vd 8% thvc hien cAc bien phtnp phh hqp

' d6 ngiln ch& v i phht hien c8c h b h vi gian I@ va sai p h w khiic.

Theo k&n cfia Ban G i h d6c C6ng ty, bbo cAo tAi chinh dbg duuc ki&m toin (dinh kkm) 8% p h h inh trung thuc va hqp 19 v& tinh hinh tiii chinh c k CBng ty $i ngby 3 1 thhg 12 n i b 20 15 ciing nhu kkt qub hoat dong sin xu& kinh doanh vA luu chuy&n ti&n tg trong n h thi chinh kit thuc c h g ng&y.

Phli Thp, ng2y 12 thdng 3 n2m 2016

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Tel: +84 (0)4 3783391 1/12/13 Fax: +84 (0)4 37833914 www. bdo.vn

UI 20 Floor, Icon 4 Twer 243A De La 'fhanh St Dong Da Uistri~t, Hanoi, Vietnam

Hir Ndi, ngdy 12 thbng 3 nbm 2016

BAO CAO KIEM TO^ DOC L&P F'; B60 cdo tbi chinh ctia CGng ty cdphdn Duhg sdt Rnh Phli

cho niim tiri chinh k&? thlic viro ngdy 31/12/2015

Kfnh ~iri: HQI D ~ N G Q U ~ T w VA BAN G- D ~ C C&NG TY CS PUN DU'ONG SAT ~m P&

Chcng tBi d l ki&m t o h B b c b tiii chinh k&m theo cda CQg ty c6 ~ h % l Dulmg sit VTnh P~II, duqc 14p nghy 11 thhg 3 dim 2016, N trang 06 d6n trang 29, bao g8m B h g c8n dbi k6 t o h tqi nghy 31 t h h g 12 n b 2015, Bko cAo k&t quh hoqt dong kinh doanh, BAo c b luu chuy&n ti&n te cho n&n thi chinh k&t thSlc nghy 3 1 thang 12 nam 20 15 vh BAn thuy&t minh B b c b tAi chinh.

Trhch nhifm ciia Ban Gihm ddc

Ban G i h d6c CBng ty chju trhch nhigm v& viec l#p va trhh bhy trung thuc va hqp 19 Bho cho tai chinh ctia Cbng ty theo chuh mgc k& tob , ch& do k& tohn doanh nghigp Vigt Nam vh chc quy d a phhp 13 c6 li&n quan din viec lap vd

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trlnh bhy Bho d o tAi chinh vh chju trhch nhiem v& ki&m soat noi bQ mh Ban Gihm dbc xhc 8m lh chn thi&t d6 bAm bho cho viec l$p vh trhh bhy Bho cho tAi chinh khBng c6 sai s6t trong y&u do gian l& hoac n h h l b .

Trhch nhi@m ciia ~ i & m tohn viCn

TAch nhiem cia c h h g tbi 18 dua ra 3 kikn vv& Bho cao tAi chhh dga tr&n k&t quh cda cuoc kibm toh . ChSlng tbi dl ti&n h b h ki&m t o h theo chc chuh rnpc ki&m t o h Vigt Nam. CBc chuh rnpc nay y&u cc$u chSlng t6i t u b thti chuin mpc vh chc quy dinh v& 830 d ~ c ngh& nghiep, lfip kk& hoqch va thpc hien cuoc ki6m tolin bb dgt Uuqc sp d h bAo hqp 19 v& viec lieu Bho cho tAi chinh cha CGng ty c6 cbn sai s6t trOng y&u hay khbng.

C8ng viec ki&m toan bao g8m thgc hien chc thd tgc n h h thu thap cac b h g c h h g ki&m t o h v& chc s6 lieu vh thuykt minh tren Bho ctio tAi chinh. CAc thd Qc ki&m t o h dugc lpa c h ~ n dpa tr&n xCt d o h c ~ a ki&m tobn vien, bao gdm dhnh gih nii ro c6 sai s6t trpng y&u trong B b cso t&i chinh do gian 1@n hoac n h h I&. Khi thgc hign danh gia chc nli ro nhy, kibm tohn vi&n dfi xem xCt ki&m soht noi bo cda CGng ty lien quan d&n viec Ifip vh trinh bay Bho c b thi chfnh bung thpc, hqp 19 n h h thik k6 chc thd tyc kiim to& phG hqp viri thh hinh thpc tk, tuy nhiEn khbng nhhn mpc dich dua ra 3 ki&n v& hi& qu8 cda ki6m soht,noi bQ cba CGng ty. CBng viec kibm t o h cfing bao gdm danh gi8 tinh thich hqp cda chc chfnh shch k& totin duqc Ap dyng vA tinh hqp 19 cia cac ulrc tfnh k& t o h clia Ban G i h d6c cihg nhu dClnh gih viec trbh bhy tt8ng th& Bho c b tAi chinh.

Chbg tBi tin t u h g r h g chc b h g chtmg ki&m t o h mh chhg tGi dfi thu thap dauqc lh dhy dd vh thich hqp l h ca sb cho y kikn ki6m t o h ngoqi trir cda c h h g tBi.

. __- _.--- ____-_-- .--. ---..--- - .. - - - ~- - - . . -- - Cu sb ciia 35 ki&n ki&m tohn ngoqi trir

CGng ty dang ghi nh$n t o h b4 cbc khoh chi phi phat sinh cda c6ng t r i i " ~ h h c phpc ch6ng bIo lii n2m 20 12", c6ng trhh "S3a chfia 16x1 c8ng km 78" dti ghi nh& doanh thu tir nSLm 2012 tr&n khoh myc "Hhg tdn kho" (Ml s6 141) e n B h g cAn ddi k& t o h m i chua thvc hien kkt chuy&n vho chi phi trong n8m viri s6 ti&n lh 1.404.758.460 d8ng. Vigc ghi nh$n nhu v$y 118 kh6ng t u b thd chuh mpc k& tohn, ch& 80 kk t o h doanh nghiep Viet Nam. N&U thvc hien k&t chuykn \do chi phi thl khohn myc "Hhg t8n kho" vh khoh mpc "Lqi nhu& sau thuk chua p h h ph6i" sE g i h di v6i s6 ti&n tuang irng.

BDO Audlt Servlccs Co.,Ltd, a l ~ l t a d liability company Incoporated in Vietnam, is a member of BW Inwrmtional Limlted, a UK company limtted by guarantee, and forms part of the lnternatiohal 600 network Of irsdepandent member flrms. BDO is the brand namc for the BDO Inremationai network and for each of the BW Member Finns.

Y ki6n ki6m todn ngoai trir

Theo jl ki6n c b chfing tai, ngoai trir Anh hutmg c h vin dk neu t+i "Ca s& ciia jl kikn ki6m toAn ngog trir", bdo cAo tAi chfnh k&m Lheo dZ p h b Zinh m g thwc vA hqp 19, &en cAc khia cgnh tqng yku tinh hinh tai chinh ciia Cdng ty c6 ph%l D u h g sit VYnh Phfi $i ngAy 3 1/12/2015, c h g '&u kit qui hoqt dong kinh doanh vil tinh hinh I n chuykn ti&n @ cho n&n tAi chfnh kkt th6c c h g ngily, phii hqp vbi ch& mvc kk tok , ch6 do k6 to& doanh nghigp Vigt Narn vb chc quy d m phAp 19 c6 liSn quan dkn viec l$p vA trlnh btty bbrio c6o tAi chhh.

Trjnh Thu ~ u ~ & n - ~ i k m toan vidn S& ~ i h C N D K ~ kiim torin 2993-2015-038-1

C ~ N G TY ~ d ) PEAN D U ~ N G SAT VfMX PEN BAO CAO TAI C- Dja chi: P ~ B Kikn ~h i&t , phuhg B& G6t, thhh ph6 Viet Trt, tinh Ph6 Tho Cho n%.m thi chi& kkt thdc

ngay 3 31 thbg 12 n h 2015

BANG CAN DOI ICii: TOAN Tqi nghy 31 thhng 12 ngm 2015

Don vi tinh: VND

MB ~ h u ~ & t s6 minh

I. ~ i & n vh chc khohn twmg dwo-ng ti&n 1. ~ i & n

II, D&U t u t8i chinh nghn hqn I. C h h g k h o h kinh doanh

m. C4c khohn phii thu nghn han 1. Phdi thu ngin h p ~ clia khfich h h g

2. Trd tnrbc cho ngufri b h n g b han 3. Phki thu nOi b0 n g h h w 6. PMi thu n g h hgn khfic 7. Dv phbng phai thu n g h hqn Lnd 3bi

N. HBng tan kho 1. HBng tBn kho 2. Dp phbng g i b gik h h g tAn kho

V. Thi s8n ng6n hgn khhc I. Chi phi tri tnrbc n g h hqn 5 TAi sh n g h khBc

I. Chc kliofin phii thu d l i hqn 6. Phii thu dBi h y ~ khfic 7. Dy phbng phai thu dBi hgn kh6 dbi

11. TBi s in c6 djnh I . ~~isAnc6djnhhiruhlnh

NguyEn gid

Gid ti-! hao mdn lij k& 3. TBi s5n cd 8~ v6 hinh

Nguydn gib - -"- -..- - --..-. --- . - Gid frj hao mdn l i j kt?'

111. ~ 6 t 8Qng shn b&u trr

XV. TBi s i n d b dang dhi hqn

V. D ~ U tu. tBi chinh dhi han

W. TBi sAn dBi hqn khhc 1. Chi phi trh tnrbc dAi h m

Brio cdo tiri chi& m5yphd.i dupe dqc czing c&c thuyki minh E m the0 6

C ~ N G TY Y E ~ N DU'~NG SAT v ~ H PHfJ BAO CAO TAI m h ~ Dia chi: ~ h 6 ~ i & n ~ h i k t , phubng ~ & n G6t, thbh pha Vitt Tri, tinh Ph6 T ~ Q Cho n2m tii cbinh k&t thuc

ngiy31 thhg 12nEim2015

I. Nqngin hqn

1. PMi tra ngulri bCin n g h h p 2. Ngubi mua t r l tikn trutn n g b h p

3. ~ h u & vh d c khoh phii n0p Nkh nubc

4. PhAi tri ngubi lao bong

6. Phii tri niji bij n g h hW

9. Ph5i td n g h h p khhc

10. Vay vB ng thu& kii cchin ng& hgn

I I. Dly phbng phhi trA n g h h m

12. Quy khen thulmg, phuc Iqi

11. Nq dtti hqn

5. Phhi td noi bQ d8i hqn

6. Doanh thu chua t k c hien dAi h q ~ . .

7. Phii td dAi hm khAc

I. ~ b n chii s& hCiv I. v6n g6p cfia chfi sb hih~ 2. Th@g du vdn c6 p h ~ 8. Quy diu tu phht tri&n

10. Quy khiic thuijc v6n chfi sb hftu

11. Lqi nhu@ sau thuk chua p h k p@i - . ,. . 11. ~ g u b n kinh phi v2i quji khhc 2. ~ ~ u & n kinh phf bti hfnh t h a tiii sk cc6 dinh

M i ~ h u ~ & t s6 minh

Nguygn Hnu Tqo

Dan vj tinh: VND

01/01/2015

Bdo uio t&i chinh niry phii dugc d9c d n g cdc thuydf mlnh idm rheo

C ~ N G TY CO PI&? BU'&G SAT V m P& BAO CAO TAI C ~ H Dia chi: ~ h b ~ i k n Thikt, phubng ~ h n G6f thA& ph6 Viet Tri, tinh Phfi T ~ Q Cho n&m tdi chhh kit thee

ngAy 31 t hhg 12niim2015

BAO CAO K&T QUA HOAT DONG G DOANH N5rn tai chinh k i t t h k nghy 31/12/2015

Don vi tinh: VND

Mi3 CHi: TI@U SS

1. Doanh thu b5n hhng vh cung chp djch vg 01

2. Chc k h o b girim tni doanh thu 02

3. Doanh thu t h u h v& bin hang vh cung tip djch vg 10

4. Giii v6n h k g bAc 11

5. Lgi nhuan gGp v& b4n hPng vh cung dp djch vy 20 6. Doanh thu hoqt dong tAi chfnh 21

7. Chi phi tAi chinh 22 Dong 66: chiphi 1Gi vay 23

8. Chi phi bh h h g 25

9. Chi phi q u h 19 doanh nghiep 26

10. Lqi nhuGn thuhn tir hogt dong k.&h doanh 30

11. Thu nh@p khac 3 1

12. Chi phi khhc 3 2

13. Lgi nhugn k h i c 40

14. ~ 6 n ~ Ig5 nhuan k& to in tra6-c thu& 50

15. Chi phI thui thu nhep doanh nghiep hien hAnh 5 1

16. Chi phi thu6 thu nhfip doanh nghi$p ho2n lai 52

17. Lpi nhugn sau thuk thu nh@p doanh nghi$p 60

18. LSii cu ban tr&n c6 phi&u - .

- - 70

19. LSii suy giHm tr&n c8 phi& .. . 7 1

Thuy6t rninh NBm nay NZm t r d c

VI. 1 114.671.957.410 94.275.702.056

114.671.957.410 94.275.702.056

107.277.867.85 1 86.156.302.484

7.394.089.559 8.119.399.572

47.415.148 100.115.489

885.326.396 1.080.349.078 885.326.396 1.080.349.078

K& to in trubng

Ma d o Id-i chinh ndyphrii dvpc dgc &g d c MI minh Urn the0 8

C ~ N G TY cC) P ~ N D'U~NG SAT v ~ N H P X ~ BAO CAO TAI C H ~ H Dja chi: ~ h 6 ~ i k n T~hi&t, phuhg ~ 6 n Gdt, thanh ph8 Viet Tri, tinh P ~ I I Thg Cho nam tai chinh k6t th6c

nghy 3 1 t hhg I2 nhn 20 15

BAO CAO LUIJ CHUYEN TIEN TE (Theo phlrong phhp t r v ti6p)

. - Ngm tAi chlnh k6t that ngBy 31/12/2015

Dan vi tinh: VND

C& T&U

I. Luu chuy&n ti&n tk hoat dong kinh doanh 1. Ti&n thu b h hhng, cung ckip djch vp vh doanh thu khic 2. Ti&n chi tr6 cho ngutri cung cAP h h g h6a vh dich \?I 3. Tikn chi trti cho ngubi l a bong 4. Ti&n l i vay 88 t rA

5. ~ h u & thu nhGp doanh nghi$p d8 nap 6. ~ i k n thu khk tir hoat bong kinh doanh 7. ~ i k n chi khac cho hoat b6ng kinh doanh

Luu clzuy$n ti& tlzudn t k hopt dong kin11 doanh 11. Luu c h u y h ti&n tir hoat bong d i u tu 1. Ti&n chi d& mua s h , xay dmg thi sAn c6 dm vh cac tii

shn d&i hqn khac 2. Ti& thu tk thanh 19, nhuqng b h tii sb c6 d m vh cdc

tAi s8n dAi han kh6c 6. Ti&n thu hhi &u tu, g6p v6n vAo dm vj lchdc 7. ~ i & n thu I%i cho vay, c6 tfrc vh lqi nhub dupc chia

Lrnr chuy& ti& thudn iir hopt Bong bdu tu

NHm nay Nfim trubc

IIL Luu c h u y h ti&n tir hogt dong thi chfnh -. - - . . . . . . . . . . . --

3. Tiinthu tir di vay 4. ~ i & n tri nu g6c vay

Luu chuy& ti& tlzuin trS hopt bong tdi chfnh Luu chuy6n ti&n thuhn trong nHm Ti&n vh tvcmg Buong ti&n d i u n h hh h u h g ctxa tbay ddi f$ gi6 h6i dodi quy d6i ngoai t$ Ti&n vh tvong Bvmg ti&n cuai nHm .

Trhn Nhlr ~ h 8 n ~

Bdo d o nZy phrji t7up.c dpc ciurg vM Bcin iw't minh Brfo d o fdi chi.&

C ~ N G TY P ~ N DU'&NG SAT V h H P& BAO CAO TAI C&NH Dia chi: ~ h 6 ~ i & n ~ T h t , phuhlg ~ & n Gdt, t h M ph6 Viet Tri, tinh Phli Tho Cho n i b thi chinh kit thlic

ngay31 Wng 1 2 n b 2 0 1 5

-T MIINB BAO CAO TAI CH&H NSm thi chinh k&t th6c nghy 31/12/2015

. ,..

L DL$C D ~ M HOgT BONG CUA C ~ N G TY

1. Hlnh thirc sb hitu v6n

CBng ty cd ph$n Dubng sit V-mh Phb 18 doanh nghiep n h A nudc hoat dqng cdng ich (ti& thh 1A Xi nghi$p q u h 1y d u b g sit . t Y Ph& duqc t h M I$p theo Quy&t &a sb 877/1998/QD/TCCB-LD ngAy 17/04/1998 c6a Bo t m h g BQ Giao th8ng V& tAi vvh duqc &hi t&n thhh CBng ty Q u h Iy dubng sit Vmh Phb the0 Quykt 8jn.h sd 734/2003/QD- GTVT ngiy 20/03/2003 cda Ba Giao thong V@I Gi). Cdng ty duqc chuyh d6i hinh thirc sb h h sang cbng ty

' TNHH MTV theo ~ u ~ & t d@ s8 717lQD-DS aia ~ 8 n ~ Cdng ty duimg sit Vi$t Nam ( g ~ i th la Dubng sit Viet Nam). C6ng ty duqc chuy&n d8i blnh thirc sb hiiu sang C6ng ty c6 ph& D u h g sit V-mh Phli the0 ~ u y & t djnh s6 3898lQD-BGTVT ngiy 30/10/2015 c ~ a Bo Giao th6ng V&I tAi. Cdng ty ho9t dong theo gi6y chimg n h b dang kinh doanh 2600109073 do Slr K& hoach v l f)iu tu tinh Phb T ~ Q ciP lhn d&u ngvhy 03/12/2010 vvh sira 68i I& the 2 ngAy 3 3/12/2015.

2. LTnh VIJT kinh doanh: Kinh doanh kit ccu ha t h g d u h g sit vvB hoat dong xiiy lip litn quan din d u h g sit, dutmg ba.

3. Nghnh ngh& kinh doanh

Hopt b#ng kinh doanh chinh cda Chzg 47 &rn:

- Q u h 1Jr, duy tu, sira chfla the0 timg cbp thu@ he th6ng cAu dubng sit, dhm bAo an t o k thdng su6t Dong moi t h h hubng;

- Thi c6ng, lip d(ig d i tao, sea chfia, n b g chp rnb rang vA xiiy dyng m6i cBc cdng trinh quy m6 vira va nh6 thu8c d u h g sit, dubng ba, d u h g thfiy; Xily dyng ccbng nghiep, d8n dyng v i cac cdng trtrinh giao ci t v&i dubng sit; San lip mbt b&g

- Sfin xuht v$t lieu xily dmg va k&t chu th6p chuyCn n g b h bao g8rn: Ta vet b& tdng d u h g sit, czic k&t cbu thkp, php kien dubng sit vvh c6c s h p h h ca khi.

Dpc ~ Z p t t sdnjhdm sdn-xudt hogc d@h vg cung cdj 'E,cria doanh ngl@p: CBc hoat dong lien quan dkn ddam bao an t o h thdng su8t clia k&t C ~ U ha t h g dubng sit.

4. Chu kjr s in xuht kinh doanh thang, thu-hg

Chu ho5t dong c h CBng ty l i khoAng thbi gian tir khi mua nguyCn vgt lieu tham gia vvho quy trinh s 8 n xu& d&n khi chuy&n d6i thanh ti& hobc tAi s i b d8 chuykn d6i tliM tiin, th6ng thuhg kll6ng quzi mat nib.

- - - - . . . . - - . - -- 5. Dgc digm hoqt dong ciia doanh nghiep trong n5m c6 4nh h w h g d6n B9o c90 t i i chinh

Trong n h 2015, C6ng ty & ti&n hhnh c6c thfi Qc c h thidt d& thuc hien c6 p h h hh6a doanh nghibp, tfnh din thbi

1 di&m ngay 3 31/12/2015 C6ng ty 13% h o b thhh c9c th6 @c US chuykn d8i M doanh nghibp 100% vbn NhA n i s a n g - c6ng ty c6 ph?in. Tgi nghy 3 1/12/2015 C6ng ty ~3% duqc Sb K& hoach vvh d i u tututi& Phc Thp ciP ~ i h y chimg nh$n I dang Ij kinh doanh cBng ty c8 phhn l$n diu. Theo d m gizi cria Ban G i h d6c Cdng ty, hoat dong cd p h h h6a

CGng ty chi Anh h u h g din k h o b muc thi sfin c6 &a, chi phi t14 trubc dai han va v6n g6p cfia chfi sb h h do: Dm i gi6 l d tii s h ngh , dii hqn vvh ca chu lG tiii s h c6 d p h cda Cdng ty.

6. C ~ U trlic doanh nghiEp

T ~ I sti chfnh cfia C6ng ty @it Qi ph6 ~ i & n Thi&t, p h u h g ~ & n Gbt, thhnh ph6 Vitt Tri, CGng ty khdng c6 don vi hich tofin phy thuoc, kh6ng c6 c6ng ty con, cGng ty liCn doanh, liCn kkt.

7. Nhln vi&n $

~ 8 n ~ s6 c k bQ n h h viCn cda C8ng ty tgi ngAy 3 1/12/20 1 5 18 526 ngubi, (Mi nghy 3 31/12/20 14 la 529 ngubi).

Bdn thuydf minh nrfy lir mot b o p e n hqp t h h v6phrii duqc dpc cGng v5i Bdo crio tbi chinh 10

C ~ N G TY ~6 PI^& D U ~ N G SAT m~ PHI? Dia chi: ~ h 6 ~ i & n ~h i&t , phubng B& G6t, t h a ph8 Viet Tri, tinh Phc Thp

BAO CAO ~a CH~NH Cho nibn tai chhh kit thiic

ngay 3 1 thang 12 n h 20 1 5

THUYET MINH BAO CAO ~h C H ~ H ( ~ i 6 ~ theo) Niim thi chinh k6t th6c nggy 31/12/2015

8. TuyCn b6 v& khtl nling so shnh thSng tin t r h Bho d o thi chinh

ThGng tin so sanh bugc trhh bhy the0 s6 lieu tSr Bho cbo thi chinh n h 2014 & bugc ki&m tortn. K& th ngay OllOl/2Ol5, Cdng ty bp dmg ThGng tu s6 200/2014/TT-BTC do Bq Tii chinh ban hhnh nghy 22/12/2014, h u h g d b ~ h & do k& toan do& nghitjp, thay th6 cho cAc quy d@ Qi ~ u y k t s8 15/2006/QD-BTC ngay 20/3/2006 vh Thdng tu s8 244/2009/TT-BTC nghy 3 31/12/2009. Thdng tlr nhy c6 hi$u lyc cho n b tai chhh bdt d$u vtio, hogc sau nghy 01/01/2015. Vi$c bp dyng Thdng tu 200 khbng c6 &nh hubng t r ~ n g y&u din tinh c6 thk so s h h duqc cfia cac s6 lieu trlnh bhy trong bio cho t&i chinh nhy. Mot s6 thdng tin so sinh d8 bugc phiin loai ld dk phh h p v6i cbch trinh b8y cGa ngm nay. Xem chi ti6t Qi ~ h u ~ & t rninh s8 VII.4.

D. NXM T k I C H ~ , DON T&N TF SO DUNG TRONG I& TO&

1. Ky k& tohn n5m: Theo nim dumg Ijch, bi t diu iu ng8y 01/01 va k&t thdc vbo ngAy 3 1/12 h h g nilm. N&n tAi chirh k6t th~Ic nghy 30/12/2015 18 n b thi chinh cu8i c b g CBng ty hoat dong dubi hlnh thirc c6ng ty TNHH mot thhh vibn.

2. Don vj ti&n t@ sir dyng trong k& tohn: D m vi ti&n te sir dyng trong kk to& 18 i36ng Vi$t _tam (VND).

III. C H U ~ MlJC VA cH& Do Kk TO^ k' DTJNG

1. Ch& 80 k& tohn hp dyng

C6ng ty hp dyng ~ h & do k& t o h doanh nghiep Viet Nam ban h h h kkm the0 Thdng tu 200/2014/TT- BTC ngAy 22/12/20 14.

BBo cbo tAi chfnh dugc I4p the0 nguyen &c gig g6c v& phh hqp v6i c h u b muc kh t o h Vitjt Nam. Bho ctio tai chinh kbm the0 khdng n h h p h b Anh tinh hinh tAi chfnh, k&t qui hoat dong kin . doanh vh tinh hinh luu chuy&n ti&n t$ theo c b nguyCn &c vB thdng I$ k& t o h duqc chip nh$n chung tgi cdc nu6.c kh6c ngoAi Vi$t Narn.

2. TuyCn b6 v6 vifc tu ln thti Chuhn m v k& toln vB ~ h & do k& toln

Ban GiAm d8c bm bAo d8 lap vh trinh b e bbo cao tAi chinh t u b thfi cdc yCu chu clia huh muc k& to& Viet Nam, c h i do k& t o h doanh nghi$p Vi$t Nam hign hanh vh chc tai lieu h u h g d& c6 liCn quan b&n viec lap VA trinh bay bAo clo tAi chfnh.

IV. CAC cH~NK SACH KI?, TO^ h' DVNG . - . - - - - . -. ----- --.

1. NguyEn t i c ghi nhgn chc khoHn ti&n vh chc khosn tuong Bwong ti&n

~ i & n vh cAc khoh tuong duong ti& bao ghm: ti&n mat, ti&n giri ngfin h h g khdng Ij h q . Viec xAc djnh cac khoSln tuang duong ti&n dim bio theo quy &-h c h ~ h & muc k& to& Vi$t Nam sb 24 "Bb cao luu chuy&n ti&n t?'.

2 NguyCn t i c ld tohn nq phhi thu

Viec phdn loai cbc khoh phi% thu 18 phhi thu khAch h h g , phii thu khhc dugc thuc hien theo nguy2n Gc:

Phdi fhu klrdch h h g : ~ d r n d c khoh phiti thu mang thh ch& thuong mai phat sinh tir giao djch c6 tinh chit mua, b h .

$

Brin hqdt mfnh ndy Id m$t bop& hqp M vdphrii drc~c dpc cring v m Bdo ccio tlri chhh

C ~ N G TY ~6 P H ~ ~dbru~ SAT VW P& Dja chi: ~ h d ~ i & n ~ h i & t , phuhg ~ & n G6t, thanh phb Viet Tri, tinh phi^ T ~ Q

BAO CAO TAI CII~NFI

Cho n2m tii chinh k&t thlic

ngdy 3 1 th6ng 12 nkn 20 1 5

THUYET MINH BAO CAO ~h cahYH ( ~ i i $ theo) NHm t5i chinh k&t thlic nghy 31/12/2015

- Phdi ifru khdc: ~ 8 m c k khok phhai thu khGng c6 tinh thuong mgi, khdng lign quan din giao djch mua, b h (nhu: phhi thu v& lZi cho vay, ti&n gfri, c8 tirc v i 1qi nhub Uugc chia; cac khoin chi hi$ b6n ththir ba dugc quy&n nh$n lai; c8c k h o h bb&n nhfm tny thdc xu6t khiu phhai thu ha cho bCn giao liy thbc; c6c k h o h phii thu v& cho mum thi skn, phhi thu v& ti& phgt, b8i thubng, tdi sin thi&u cha xir 19.. .).

Theo d6i khodn phrii thu

G c k h o h phhai thu duqc the0 d8i chi tikt the0 kjl hgn g6c, '& hgn cbn lai tgi thbi bi6m b60 d o , the0 nguyen t-$vB the0 timg d8i tugng. Tgi thb-i dikm l@p bAo cho tAi chinh, khoh phli thu co thtri gian thu h8i cbn lai kh6ng qua 12 thang ho&c mQt chu kjl kinh doanh duqc p h b Iogi la phhi thu n g h h p , k h o h phhi thu c6 thbi gian thu h8i cbn lai tr&n 12 th&g ho8c han mot chu kinh doanh dugc ghi nhan 18 khobn phhai thu dki han.

CBc khoin nq phhi thu duqc ghi nh$n khGng wqt qua gia tri c6 thb thu h8i.

Phumgphdp I@ dpphbngphdi thu khd ddi

Dp phbng ng phii thu kh6 dbi th6 hi$n p h h gia trj clla chc khoh pMi thu mk CGng ty dp kikn kh6ng c6 khi n k g thu h8i t+i nghy k&t t h ~ c n&m tAi chinh. T a g hoac g i h sb du tAi khoh dg phbng duqc ghi nh$n vho chi phi q& ly doanh nghiep trong @. Theo dhnh giii cfia Ban g i h d6c CBng ty, CBng ty kbiing c6 k h ~ k nu phli thu kho doi nZio chn phi% trich I#p dq phbng phli tllu kh6 Ctbi.

3 Nguy&n t i e ghi nhgn hang t6n kho

Hhng tBn kho dugc xhc ddinh trCn ca sb gih thkp hon giifa giB gbc vh gih tri t h u h c6 th& thpc hien duqc.ViCc xac & d ~ dugc thqc hien the0 quy &d cria ~ h d n muc k6 tohn sb 02- "Hbg t8n kho", cy thk: Gi6 g6c h h g t8n kho bao gam: Chi phi mu4 chi phi ch& bihn vd chc chi phi lien quan tqrc ti&p khAc phit sinh d& c6 duqc h8ng t8n kho tai dja di6m v8 trwg th6i hien @i. Gih tri t hub c6 th& thuc hien buqc, duqc xhc d a b h g gi8 b&n udc tfnh td~ di (-) chi plii ulrc tinh d& h o h thbh s h p h h vh chc chi phf udc tinh c h thikt cho vi$c tiCu thg.

Phwmgphdp tinh gia' trj hang thz kho: Nh&p trulrc x d t tnrErc.

Phwong phdp xrfc d/nh chiphisdn xudt kinh doanh dd. dung cudi kj: Chi phi s h xuit kkinh doanh dtr dang cubi k j &qc Cdng ty xac dlnh b h g shn Iuqng db dang (gih tri UZi thpc hien nhung chua duqc nghi$m thu) nhiin v6i (x) don gia dp t o h .

. ... Phxongphdp I@ dyphbng g i h girf hdng tan kho: Dp phbng g i h gih h h g t6n kho duqc trich l$p cho pllh gia tri dp ki&n bi t8n that do chc k h o h suy g i h trong gih tri (do g i h gia, hdng, kCm p h h chit, 16i thbi.. .) c6 thk xiy ra ddi vCri nguybn vat lieu, thanh ph&n, h k g hod t6n kho thuoc quy&n sb hiiu cfia CGng ty dpa ab&n b b g chlmg h9p ly v& sp suy g i h gi8 tri tqi nghy kk&t thlic n&m t&i chinh. TIing hoac g i h sb-d&hikhoin dvh tmg du- vho gih vhn h b g b& trong e. Theo &Anh gih ctna Ban Gi6m ~t6c CGng ty, tgi ngAy 31/12/2015, CGng ty khang c6 h h g t8n kho bi gihn gi8, hdng, k6m ph%n chit, 16i thbi ..., nCn kh6ng cin trich l$p du phbng.

4 NguyCn t i c k6 tohn vh khhu hao Thi sAn cb djnh

a) Nguye?n tic kk torin CcTistZn c8 djnh hiiu hinli, v6 hlnh ..

. Tiii sdn c6 4inh hPu hinh (TSCD HH)

TSCD HH duqc phbn Anh theo nguyen giA .trir di gih tri hao mbn ltiy k&. .(

Bdn t w ' f m i d nZry Id mbt b@pl@n h p lhdnh vlrph2l dicqc ~ Q C h g vdi Bcio u i o tlri chhh 12

C ~ N G TY ~6 PHAN DUNG SAT v ~ N H PW Dja chi: ~ h 6 ~ i & n Thi&t, phubng ~ & n G6t, t h u ph8 Vi$t Tri, tinh P h ~ Thp

BAO CAO TAI CXXMI Cho n5m tAi chinh k&t thfic

ngiy 31 thbg 12 niXm2015

THUYET MINH BAO CAO T ~ C c H ~ H ( ~ i 6 ~ theo) Ngm thi chinh kkt thdc nghy 31/12/2015

Nguydn giB TSCD HH 18 t o k bb chc chi phi Cbng ty phii b6 ra d6 c6 TSCD tinh din th&i dikm dua tii sAn d6 v8o &ag thdi s h sAng sir dung. Viec xhc d m nguydn gia TSCD HH d6i v&i timg loai phb hgp vCri c h u b muc k& t o h Viet Nam s6 03 v& tii s h c6 b&lh hih hinh.

Trong n k 2015, Nguyen gi6 TSCD MI duac d&Ih gih lai do: Trong n5un 2015 Cbng ty thuc hien cac thli Uc b& chuy&n ddi cbng ty kith nhiem hCfu h v mot thbh vidn thinh cbng ty c8 ph&.

Chc chi phi ph6t sinh sau ghi nh$n ban d&u (chi phi n8ng chp, cii tao, duy tu, sira chUa.. .) duqc ghi nh& vtto chi phi s h xubt kinh doanh trong @. Trong tnrbng hqp c6 thk chimg minh mat cich r6 r h g r b g cAc khoh chi phi nay I h t b g lqi fch kinh t& trong tuong lai du tinh thu duqc do viec sir dwg TSCD HH wqt tren mirc hoat dong tiCu chub d% buqc dhnh giB ban d&u thl chi phi nhy duqc v6n hoa nhu mot khoh nguydn gia t h g them cCa TSCD.

Khi TSCD HH duqc bhn hay thanh 19, nguyen gi6 v8 gih tri hao mbn lily k6 duqc x6a sd kh6i BAng c b b6i k& t o h vZI bbt @ cac khotin I~ 16 n8o phht sinh do thanh 13 TSCD diu duqc hach t o b vho kit qui hoat dong kinh doanh.

Thi s8n c6 d@ &uqc chia t h U 2 nh6m: Nh6m 1 phuc WJ cho hoat dong cbng ich, nh6m 2 phpc vp cho hoat dong sh.xu$t kinh doanh cda Cbng ty. TSCD HH duac trich khhu hao the0 phuong phkp dubng thbg trong sudt thai gian sir dyng udc tinh nhu sau:

Nhdm TSCD hku hinh nhdm 1 NhA cira, vgt ki&n tnic

Nh6m TSCD hliv hinh nh6m 2 Nh8 c h , vat ki& tnic Mhy m6c thi8t bi

. Phuang tien V&I t&i hik kt bi q u h 13

Thi sdn c8 din12 vB htnh (TSCD YX$

TSCD VH duqc p h h h h the0 nguydn gih trir di gia trj hao mbn Iiiy k&.

~ u y d n sSri. dqng ddt ~ u ~ & n nk dwg d6t duqc ghi nh$n 18 TSCD VH khi Cbng ty duac chp ~ i $ y chimg n h a quy&n s.ir dgng dht. Thi sin ch &$I v8 hlnh cda C8ng ty 18 gia tri quy&n se dyng Iiu dAi cda chi&u dhi n&n d u h g sit thuoc chc x%, phuhg, th/ t r h tr2n cung d u h g thuQc phqm vi q u h 19 cin CGpg ty. Cbng ty khbng thyc hien thh hao rnbn d6i v6i tai s h c6 dinh vb hinh neu trtr&n.

Cdc guy dinh khdc vt! qu&n 1Ji, ssri. dung, khdu hao TSCD .- --- -

CBc quy &@I kh6c v& quin 19, s6 dwg, khiu hao TSCD dugc Cbng ty thuc hien-the0 ThGng tir 451201 3:TT-BTC ng8y 25/4/2013 cda Bb t m h g Bb Tai chinh.

a) ~lzu&lhu nh4p doanh nghi#p hi@ hdnh

Chi phf thu8 thu nh@p hien h U duqc xkc dinh tren ca s6 thu nhap chiu thu8 v i thu& suit thu& thu nhap doanh @ep trong n b hien hbh (22%).

6) ~hudtlru nhdp doanh ngltitp hodn lpi

Thu& thu nh$p doanh nghiep h o b Iqi 18 k h o h thu& thu nh4p doanh nghiQ sB phii nop, hoac s& duqc h o b lai do chsnh lech thtri giUa gih tri ghi sd cki tAi stin vZI nq ph8i tri cho muc dich lap v8 trinh b8y bbao c60 tai chinh vh chc gih hi d h i cho mgc dfch tioh thui. Tuy nhiQ C6ng ty khbng phat s h h thuk thu nhap doanh nghiep h o a Ipi.

Brfn I ~ @ ' I minh n6y Id mPf b p p w n hqp thirnh vbphrii dvqc dpc drrg d i B860 cdo fdi chinh 13

C ~ N G TY ~6 P- DUWG SAT v&H PH~J Dia cki: ~ h 6 ~ i & n %kt, phubng ~ k n G6tJ thhh phd Viet Trl, tinh Phh Thp

BAO CAO T;U CIX&H Cho nbn thi chhh kkt thuc

ng8y 31 thhg 12 n5.m 2015

T&T MINa BAO CAO T& c H ~ H theo) N5m t8i chinh k6t thdc nghy 31/12/2015

c) Cdc Iopi ~lrub khdc

Chc loqi thu& khac duqc $ d w g theo cac lu@t thuk hien himh tgi ViGt Nam. Cdc bho cho thu& ctla Cang ty s& chju su ki&m tra cfia ca quan thu&. Do viec bp dpng lust v8 c k quy d& v& thu6 ddi v&i cic logi nghiep khic nhau c6 th6 duqc gihi thfch the0 nhi&u chch khac nhau, s6 thu& dugc trinh b8y tren biio cdo tai chhh c6 th& sb bj thay d6i theo quy6t d~ cudi c h g cca ca quan thub.

6. Nguy&n d c k6 tohn chi phi tr5 tru6.c

Chi phi t r i tnr6.c 18 d c chi phf thuc t& 82 phit sinh &ung c6 lien quan d&n kit qub hoat dong sh inht kinh doanh cda nhih Q kk t o h vh viec kkt chuy6n chc khoh chi phi n8y vho chi phi sin xuht kinh doanh cda chc & k& toan . .

. A .

Chi phi tri tnrCrc dugc p h h b8 dhn vho chi phi sbn .ni t kinh doanh trong kjr, bao g8m:

Loai chi ohf

CBng cg dyng cl;l xuht d h g

Thai pian ohdn b8

50% cho m6i ntim

LQi th& kinh doanh vh Ch&nh Iech dAnh giii lgi cSng cu d u g cp phbt sinh khi cba SE p h h bba khi CBng ty chuykn p h h hoi DNNN sang c6ng ty cd p h ~

Rieng & o h chi phi h-4 tm&c dhi hqn 18 giB trj Ray dubng s i t mua N C8ng hba AO, C6ng ty d% lip d$t hh$ thdng dubng sit, nhung chua duqc ~ 6 n ~ CBng ty Dubng sit Vitt Nam quy&t toh . CGng ty s& k6t chuy6n khoh chi phi nhy vho gib v6n khi C6ng ty quy&t to& duqc v6i ~ 8 n g Cang ti Dubng sit Viet Nam.

Cic k h o h chi phf tni tnr6.c duqc the0 d6i chi tikt the0 kjl h p . Tai thbi di&m l8p bbo cio tai chinh, khoh chi phi trA tnrdc c6 thbi gian kh6ng qd 12 thing ho* mot chu l@ kinh doanh k& tir thbi di&m t14 tru6.c duqc p h h loai lh chi phi t r A tnrbc n g b hgn, khoh chi phi t r i tm6c c6 thbi gian tren 12 thbg hoac hcm mot chu k j kinh doanh k& N thbi bi&m tr6 tnrbc cRrqc ghi nhb I& chi phi tr8 tnrirc dhi hm.

Viec phiin loqi cbc khoin phiIi 18 phhi tr& ngutri ban, phii td khhc duqc t b c hien the0 nguyen tic:

- Phdi trd ngua bdn: ~ 8 m cbc khoin phii tri mang tinh chht thumg mai phht sinh N giao djch mua hAng h6a, djch w , tui s h .

- PklIi trd khdc: ~ 6 m cbc k h o b phii trb kb6ng c6 tinh thumg mai, khang liEn quan d&n giao dich mua, b h , cung cAp hang h6a djch vp (nhu: phhi trh v& la vay, c8 ttlc vh Igi n h u a phii &A, chi phi hoat dong dku tu tui chinh phii tri; phii tr& do b& thfr ba chi h?; phhi tni do mum t8i sAn, phii tri v& ti&n phat, b8i thub-ng, tai sh ththSra ch& xir 19, phhi t r i d cbc khoh BBHXH, BHYT, BHTN, KPCD.. .). _ _ _ _-._ _ __. - _ _ _ _ -

Theo d17i cdc Rhodn phdi trh

Chc khoh phii trh duqc theo d6i chi tikt the0 !@ h q ~ g6c, kjr hqn cbn lgi t@i th&i a i m bb cbo, theo nguyCn te vh theo timg 36i tuqng. Tqi thbi di6m I$p bho c b thi chinh, khoh phAi trb c6 thlri hqn tr& nq cbn lai kh6ng quh 12 thhng hoac mot chu !@ kinh doanh duqc p h h loqi lh ph5i tri n g b hqn, khoh phii ti4 c6 thtri gian t r i nq cbn 1+i trEn 12 t h b g hoac hm mot chu I@ kinh doanh duqc &i nh&n IIB khofin phhi h-4 dAi h. GAc khoh nq phii trd duqc ghi n h h kh6ng thip h m gib tri phii thanh to&

Brin ~huydt minh ndy ld rndt b6phdn h9p fhdnh vbphrii duqc d ~ c &g vbi Brio d o fdi chinh 14

C ~ N G TY ~6 P H ~ DU'ONG SAT V~TEI P& Dja chi: ~ h 6 ~ i k n Thikt, phubng ~ 6 n G6t, t h b h ph6 Viet Tri, tinh Phc Thq

BAO CAO ~h c I T ~ H Cho n h d i chinh kit th6c

ngay 3 1 thing 12 n8m 20 15

THWET MINH BAO CAO T& C H h H ( ~ i i ~ theo) Nam thi chinh kit thhc nghy 31/12/2015

8. NguyCn d c ghi nhgn vay vii nq phHi tri thus tiii chinh

Chc khob vay vB nq thug thi chfnh duqc the0 d6i chi ti&t the0 timg dai tuqng, l@ hw, nguy&n te. Tai thbi di&m lap bho cdo tAi chhh, khoh vay vh nq thu& tAi chinh din h w tr;l trong vbng 12 thing ho$c mat chu kinh doanh ti&p the0 duqc p h b loai 16 vay vh nq thug tAi chhh ng& h a cac khob c6 thtri gian tri nq tr&n 12 thhg hogc hun mot chu Ijr kinh doanh duqc ghi nh@ 1A k h o k vay vh nq thuC t&i chfnh dki hgn.

9. NguyCn k c ghi nhgn vh v6n h6a chc khoHn chi phi Bi vay

Ghi nhdn chiphf di vay

Chi phi di vay gh-n chi phi 1% vay vA chi phi lien quan twc tiip din khoh vay (nhu chi phi th&n d$h, ki&m toin, Iap hh8 sq vay van...).

Chi phi di vay duqc ghl nh@ vAo chi phi tAi chinh trong I@ khi phht sinh ( t k chc tnrbng hqp v6n hoa theo quy dinh cfia huh muc k6 t o h Vigt Nam s6 16 "Chi phi di vay").

Chiphi di vay duqc vdn hda

Chi phi di vay phht sinh tir k h o h vay rieng c6 liEn quan tqrc tiip d6n viec dhu tu x8y dyng hoac sin xu& mot tai sin db. dang duqc tinh vho gki tri c h tAi sin d6 (duqc van hoi) sau khi dii trtr di c8c khoin thu nh$p phat ssiu h hoat dong diu tu tyn th&i c h chc k h o b vay nay. Chi phi di vay duqc v6n hoh khi doanh nghiep chic c h h thu duqc lqi ich trong tumg lai do sh d w g tiii s h in66 vA chi phi 12i vay c6 thi xdc djlh duqc mot cich d h g tin cgy. Trong n h 2015 CGng ty kh6ng phht ssin chi phi di vay duqc v6n hda.

10. NguyCn d c ghi ihgn doanh thu chua thyc hitn

Doanh thu chua thuc hien duqc ghi n h b khi Cdng ty nhgn duqc ti&n khhch h h g tri tnrCrc lien quan dkn ccd lchoh cho thug kho h k g ga Thqch ~ 6 i , cho thub d u h g 6ng nu6c qua chu Viet Tri vh cho Thug bi&n Qudng c8o 6 diu ccu Viet Tri.

Phucmg phhp p h h b8 doanh thu chua thuc hien: Doanh thu chua thuc hien duqc phin bb vh ghi nh@ vho kit qua kinh doanh trong Icj~, c&n cu th&i gian, l@ h w clia s6 ti&n nh@ tnrtn.

11. Nguy&n t ic ghi nh@n v6n c h ~ sb h&u ,

a) Nguygn fdc ghl nh&n vdn gdp-cria chri s& hpu, ch&ttft I#ch diinh gid lpi icii slin

vdn gdp Mia chzi sd h h : P h b &-&I s6 thvc t& dil d h tu clia ~ d n g Cdng ty Dubng sit Viet Nam g6p v6n.

b) NguyZ~z tdc ghi nhgn chtnh Itch ddnh gid lpi tcii sin .. - . --- - . - -

TAi s b duqc dAnh gih Igi cfia CGng ty bao g6m: TSCD h k hlnh, vat tu, cdng cu, dung cu, t hhh phhm, hang hda, s k p h h db dang, cdng cu dung cp, Iqi th& kinh doanh.

Chbnh Itch d b h gih lai tAi SAKI duqc ghi &&-I c b cu: ~ u ~ & t djnh s6 2344/QB, ngay 3016f2.0 15 c ~ a Ba t ruhg bo Giao thdng V&I t i i v& gih tri doanh nghiep d& c6 p h h h6a Cdng ty TNHH mot thhh vign Q u k ly d u h g sit VV"mh Ph6 thuoc ~ b n ~ cdng ty Dubng si t Viet Nam.

C) Nguygn tdc glzi nhdn &i nhu& chuaph&n phdi

Lqi nhub chua phfin ph8i phan Anh kkt quA kinh doanh (Hi, 18) sau thu& TNDN vA tlnh hlnh p h b chia loi nhu@ hogc xh 19 16 c b CGng ty. Lqi nhu$n chua phfin ph6i duuc the0 ddi chi tikt the0 k&t quh hoat dong kinh doanh clia t h g n h tAi chhh ( n b tnrbc, n8.m nay), dBng thtri the0 d6i chi ti&t the0 timg noi dung p h h chia lqi nhdn (trich Igp chc qup, b8 sung v6n d h tu cfia chc sb h h ) . t

Erin thud! rnitlh *Id. mot bop& hqp thcinh viphdi duqc dpc ckng v6i Brio cdo tdi chhh 15

C ~ N G TY cC) P H ~ D U ~ N G SAT v ~ N H PHU Dja chi: ~ h 6 ~ i & n Thikt, phubng ~ 6 n Gbt, thtmh phh Vi$t Tri, tinh Phb Thp

BAO CAO TAI C H ~ !

Cho n2.m thi chlnh k&t thdc

ngay 3 1 t hhg 12 niim 20 15

THUYET MINH BAO CAO T ~ I C H ~ (Tidp theo) NBm thi chinh k&t thfxc ngay 31/12/2015

12. NguyCn t ic v?i phuro~lg phhp ghi nh$n doanh thu

Doanlt thu hop2 b@ng cdng fch

Doanh thu hogt dong sira chtta, duy tu d u h g sht duqc ghi nhb dua tren cu sb xkc @in c h Ban q& 19 ccr sin ha t h g dubng sit VA Tbng cbng ty d u h g si t Vi$t Nam v& khbi lugng cdng vi$c h o h thhnh v i ban gia sea chfia theo hpp d8ng kinh t& d% k j k6t giUa hai b2n.

N ~ U khkhg th6 xhc djnh duqc k6t quh hqp b6ng mot cach chic chh, doanh thu s6 chl buqc ghi nhk in mmirc cb thk thu hbi &qc clia cric chi phi d% duqc ghi nhb.

Doanh thu hopt ddng ngodi c6ng ich

Doanh thu hogt d&~g ngoai cdng ich chli y6u la doanh thu h p d8ng xfiy dwg. Doad thu hqp d n g xiiy dyng dduqc ghi nh@ khi cb bi2n b h nghiem thu, quy&t t o h VA duqc khhch hang chip &(in thanh toh . Khi k&t quk thuc hi$n hqp dbng xfiy dyng khdng th& duqc u6c tinh mot cach dAng tin Gy, doanh thu chi duqc ghi nh& tuong duong v6i chi phf cfia hqp &ing d2 phht sinh ma viec duqc hohn t r A 18 tuong d6i chic chh .

Doanh fhu hopt @ng tdi chinh

Doanh thu hogt dong tAi chinh g8m: LBi ti& gfn, duqc ghi &fin tr&n ca sb thlri gian vA 1% suht thuc t& t h g kji, trir khi kh8 n h g thu hbi tihn ll% khkhg chic chin.

Doanlz thu Jzopf bflng khdc

Thu nhflp khhc 118 khoh thu tfr b h thanh 19 tAi sin; khoin thu tir ti& bb8i thuimg thi$t hqi.

13. Nguy&n t ic kk tohn gi8 v6n hang bhn.

Gii vhn k g bib duqc ghi nhan theo nguyen tic phh hqp v6i doanh thu.

D& d h bbo nguyen tfic than trtrpng, cac chi phi wgt trCn mlic binh thubng caa h k g t8n kho duqc ghi nhb ngay vho chi phi trong Ij (sau khi t d r di chc khoh b8i thubng, n&u cb), g8m: chi phi nguyCn v4t lieu tqrc tikp ti& hao vlrqt mlic binh thuhg, chi phf nh2n cbng, chi phi s h xuit chung c6 djnh khdng p h b b8 vho gi6 tri sin ph& nhap kho, h b g tan kho hao hyt, mht mat, ... Cdng ty khdng phht sinh cac khoin ghi gikn gig v6n h b g b h trong n5m.

14. Nguy&n dc kk tohn chi phi thi chinh.

Chi phi tAi chinh bao gbm: chi phi cho vay vh bi vay v8n, chi phi 1% vay (k& cri s6 trich trubc) clia I@ bLo cAo duqc ghi nh@ &y dli trong kjr.

15. Chi phf quHn Ij l doanh nghiep

Chi phf q u h 19 doanh nghiep: La chc chi phi q u h 19 chung, gBm chi phi lumg nh&n vi&n bo p h b quin 19 doanh ' nghiep (tikn luong, ti&n cang, cac khoh php chp, ...); b8o hi&m x% hoi, b80 hiim y t&, kinh phi cdng doh, brio hi&

thht nghiep cfia nh8.n vidn quiin 19 doanh nghi$p; chi phi vet lieu v b phbng, c6ng cp lao dong, khdu hao TSCD d h g cho q u h 1y doanh nghigp; ti&n thu2 bAt, thu6 m6n bai; k h o h I$p dp phbng phhi thu kh6 dbi; djch vy mua ngohi (dien, nubc, &i@ tho& fax, bb hi&m tAi s h , cMy nb ...); chi phi b h g tihn khac (tikp khach, hoi nghj khach h h g ...).

CGng ty kh6ng phAt sinh c&c k h o k ghi g i h chi phi quhn 19 doanh nghiep trong n h .

Erin tl~u@'f minh rufy ld mot bbph& hgp thAnh vGphrii dupc dpc cic~lg vbi Bdo cdo Ibi chhh 16

C ~ N G TY ~6 PW D U ~ G SAT V ~ Y H P& Dia chi: ~ h 6 ~ i 6 n ~hikt , phu&g ~h G6t, thanh phs6 Viet Trl, tinh Ph6 Th9

BAO CAO TAI C&H Cho n h tAi chinh kkt thuc

ngAy311thang 12n3m2015

THWET MINH BAO CAO T& C H ~ H TI^^ theo) N5m #i chinh k6t thlic nghy 31/12/2015

16. Ben li&n quan

Chc bbn duqc coi 18 liCn quan n6u mot bCn c6 khi n b g kiim sofit hoac c6 hubng d k g k& b6i v6i hen kia trong vide ra quy&t d m ciic chinh siich tAi chinh vA hoat dong. Chc bCn ciing duqc xem lA b&n liCn q u a n&u c h g chju su kikm soiit chung hay cGu Zmh h u h g d h g k& chung.

Trong vigc xem xdt m6i quan he cba ciic bbn lien quan, b h chht cba mbi quan he duqc ch6 trong nhiiu hho hhinh thkc phhp 19.

Giao djch v8 sd du v&i tic bCn c6 li2n qquan trong n h duqc trinh bhy b ~ h u ~ & t minh s6 VII.2

(i) Chi tikt ss6 du tihn gfri n g h h h g tgi ngAy 3 31/12/2015 nhu sau:

Ngdn hhng TMCP QuLn ddi - Chi nhrinh Viet tri , Ngcin h2ng TMCP Q U ~ C T; - Chi nhrinh Vi@t Tri

Ngdn hhng TMCP B m di$n LiZn Vi@t - Chi nhdnh Phli Thp COng

2. PhHi thu khirch hhng 2. I Phrii thu ngdn h p ciia khdch hhng

CBng ty c8 p h ~ Supe phht phiit vA H6a chht LLSM. Thao ~ d n g C8ng ty Dubng sit Viet Nam , Cang ty c6 phh Xay dwg cBng trtnh Trubng LOc c ~ n g ty TNHH MTV Q U ~ IY d u h g si t ~ b n LAO " CGng ty c8 p h h vizn thang Dubng sit Chc khhch h h g cbn lqi

COng

2.2 Phii thu cdu khdclr hdng 14 cdc bin 1lEn qquaa: Xem thuy&t minh VII.2.2

3. TrH trlrbc cho ngw&i birn 3.1 Tra trubc cho ngu& bbn ngdn hgn

31/12/2015 01/01/2015 CGng ty TNHH MTV Q u h 19 dubng sit YCn LAO 564.367.790 c6ng ty c6 ph$n ca khi d u d u h g H i Ninh 300.000.000 CGng ty c8 ph$n x&y dyng Duc Anh 125.000.000 CBng ty CP Xiiy dmg cdng trinh cdng nghe cao Thbg Long 172.860.000 Ciic khiich h h g cbn lai 127.765.818 17.216.000

C b g 725.625.818 581.583.790

Brin thr@'t minh ndy I& mot bdph& hpp thd-nh vdphii duqc dpc ckng vM Brio cdo tai chinh

C ~ N G TY ~6 P& DU'~NG SAT VfNK ~ H i i BAO CAO TAI C* E)ja chi: ~ h 6 ~ i i n Thikt, phubng ~ & n G6t, thhnh phd Viet Trf, tinh P h ~ Th9 Cho n2.m t8i chinh kit thdc

nghy 31 thhg 12 n h 2015

T H U Y ~ T MINH BAO CAO T& C H ~ H ( ~ i i $ theo) NBm thi chinh k6t thGc nghy 31/12/2015

3.2 Trti tru8c cho ngu& bdn Id bkn likn quan: Xem thuykt minh VII.2.2 . .

4. Phii thu kh5c 4.1 P h l i i t h ~ k h d c n ~ h t h p n

Phii thu v& c8 h6a - . Phii thu ngubi lao dong (W h g ) Kinh phi cdng doan Phdi thu v& bio hikm x% hQi Phii thu v& bio hi&m y t6 Phii thu khhc Dg thu IEi ti& gCi Ph2i thu Ban QL & & DS KVI c6ng trinh 1856 Phdi thu Iqi ti& bdi thwhg do gby ra tai nan d u h g sdt Chi phi VC, t6i chk v@t t u rir BQLDA2 dang chdpht? duyet Phdi thu ti& thug mdy chBn do (0

Cbng ty duhg sdt Viet Nam (ii)

C?ng

Gid trj Duphbizg Cia' trj Duphbng 494.495.454

(0 : Phai thu ti&n cho thuC d y ch&n AO n&n 2015 ctIa CGng ty c8 ph$n Dubng sit HA Ninh (593.93 1.348 clang) va C8ng ty c8 p h h Dubng sit HA Hii (356.358.808 dhng), tuy nhiCn Cang ty chua h o b thien thtI tpc cho thuC may v6i hai khhch hhg nay.

(ii) : Ph% thu ch&nh l@h gih ray AO giea gih mu; c6a T B I I ~ CGng ty Dubng sit Viet Nam v2i gih duqc T6ng C6ng ty Dubng sit Viet Nam thanh t o h

4.2 Plrlii thu klia'c ddi hpn khdc 31/12/2015 01/01/2015 Gid trj DpphBng Giri trj Du phbng

5 N ~ . X ~ U 5.1 Cdc khorinphlii thu qua' hgn n h m g chwa thu h8i duqc

Cia tri cd Gid trj cd id gdc Duphb~tg Gia gdc Duphbng

th& tltu hdi fh& thu hdi Cdc kltodn phh' zhu, cho vay ngkn hgn Ban QL du itn DS KVl 374.968.000 - 374.968.000 374.968.000 - 374.968.000 c6ng trtnh I856 ~ i & n b8i thubng do gay 216.627.918 - 216.627.918 216.627.918 - 216.627.918 ra tai nw d u h g sit 'CGng ty cd ph& vi& 2.250.562.000 - 2.250.562.000 2.250.562.000 - 2.250.562.000 th6ng Dulmg sit

CbfZ 2.842.157.918 - 2.842.157.918 2!842.157.918 - 2.842.157.918

Bin fhuyif minh ndy Id mot bQp&n hpp tMnh vaphcii duqc dpc d n g vui Blio cao fai chinh 18

C ~ N G TY cS PHAN DUONG SAT VINH PHU BAO CAO TAI mi^^ Dja chi: P ~ S ~ i 6 n ~ h i k t , phulmg ~ & n G6t, thbh phd Vigt Tri, tinh Ph6 Thg Cho n&n tAi chin. kit th6c

nghy 3 1 thbg 12 nHm 20 15

T&T MINH BAO CAO TAI c H ~ H ( ~ i i ~ theo) Ngm thi chlnh k&t thdc ngay 31/12/2015

5.2 DLnh gid cria Cdng ty v 2 khri nditg thu itBi nq qud hgn CGng ty (t% dibh gi8 ccbc khoin nq qucb hqn vCri sq thfin trgng phi^ hqp vh I ~ & I thhy ccbc kho;in nq trEn chfi y&u la cic khoh ng trong ngM D u h g sit do d6 khh n h g thu h8i duqc l i r6t cao. V$y CGng ty khdng trfch lap du phbng cho cac khoh phii thu nay. CBng ty sk! tikp QC thpc hien chc bi$n phip d& dim b&o thu h8i duqc s6 ng qui hqn n&u trh.

6. Hing tbn kho . . 31/12/2015 01/01/2015

Gid trj Duphbng Gid tri Dy pltbng Nguydn lieu, v@t Ii$u 10.48 1.689.460 - 18.390.270.735 - CGng cp, dwg cu 3.122.989.282 - 2.816.397.986 - Chi phf sin xu& kinh d o a h dlr dang 30.774.782.41 5 - 31.888.472.927 -

(i) H k g t6n kho ir dgng, kkm, mht p h h chit khkhang c6 khi n h g ti&u th tgi thbi diim cubi kjr: Kh6ng c6. (ii) Gicb trj ghi s8 cria h k g t8n kho d b g d& th& chip, cim cb, dim bio d c khoin nu phhi trA: KhGng c6.

7. Tang, gidm thi sAn c6 bjnh hiiu hinh

. Nhh c2a, vat kith

trrsc

NguyGn gih Tai ngAy 3 31/12/2014 415.128.287.000

Mua trong 11gm T b g N nguBn kinh phi 22.798.278.000 Tang khdc (*) 6.445.985.297 ~huyhn sang BDS dhu hr Thanh 19, nhugng b h - Giim khdc (*)

Tgi nghy 31/12/2015 Hao mbn luy kg Tgi ngiy 3 1/12/2014 269.691.821.000 21.348.925.000 4.564.313.000 454.409.000 296.059.468.000

Khiu hao trong n h 24.698.327:569 526.861.478 438.71 5.8 17 68.665.375 25.732.570.239 Trong 86: - -

Hao mdn 24.330.086.000 - - 24.330.086.000 ~ h d u hao 368.241.569 526.861.478 438.715.817 68.665.375 1.402.484.239

Thing kh6c (*) 4.906.668.192 30.708.002 122.436.000 - 5.059.812.194 chuy&n sang BDS &u tu - -- - - - - - - -. - - - - . - - -i- - - - Thanh ly, nhuqng b h - (5 13.67 1.200) - G i h k h b (*) (292.373.881.000) (19.975.692.343) (1.462.303.250) (228.248.130) (314.040.124.723)

Tyi nghy 31/12/2015 6.922.935.761 1.930.802.137 3.149.490.367 294.826.245 12.298.054.510 GiB trj cbn Iqi Tpi nghy 3 1/12/20 14 145.436.466.000 3.424.324.000 2.657.018.000 331.995.000 151.849.803.000 Tgi nghy 31/12/2015

p): TEng khdc, gidm khdc do ddnh gid lpi khi cbphdn hda vb chuy&n tbi sdn v i ~ d n ~ Cdng ty Dudng s h Viet Nam. Nguyin gid TSCD cudi nnm da" hdt khdu hao n h m g v3n ccdn su d w g : 0 bdng NguyCn gid TSCD cubi nam chd. thanh [4i: 8 0 bdng Gid trj cdn lai cud? kjt &a TSCD da" diing th& chap, cdm cb, dcim bcio khodn vw: 0 ding

Blin th&t minh niry Id mbt bpp&n hqp th&nh vdphcil duqc d ~ c d n g v5i Rdo cbo fhi chfnh 19

C ~ N G TY ~6 P H . ~ DU'ONG SAT VDW P& Dja chi: ~ h 6 ~ i k n Thi&t, phuhg ~ k n Gdt, t h W ph6 Vigt Tri, tinh Ph6 Thg

. .

BAO cAo TAI C H ~ H Cho n h d i chinh kkt thfic

nghy 31 t h k g 12 nilm 2015

TH&T MINH BAO CAO T& c E ~ H ( ~ i 6 ~ theo) Nilm thi chfnh k6t thlic nghy 31/12/2015

8. Tgng, giHm thi sHn c8 djnh v6 hinh Nguyen gii d i sAn cc6 v6 hhh 6h.1 n b clia Cdng ty c6 gia tri lit 23.205.268.000 &Bng I i gi6 tri clIa ~ u ~ & n sli. d w &t clIa chi&u dAi n&n d u h g sit tr6n cung d u h g thugc p h w vi q u h 113 cim CGng ty. C6ng ty kh6ng thuc hi$n tinh hao mbn 66i v&i q y & n ssir dwg &t tr&n. Dkn thbi diim ngiy 3 3/12/2015 Cdng ty 3% chuyin giao toan bo tAi sh cb dinh vB hinh v& cho ~ 6 n ~ Cdng ty D u h g sit Viet Nam.

9. Chi phi trH trwbc

9.1 Chiphltrd tru&c ngkn fz(m

CGng CIJ, dyng cu xu& d h g

COng

9.2 Chiphltrdtrudcdiihpn Ray AO d% xuh d h g , nhung chua duqc T6ng cdng ty d u h g s i t phi? duyet kinh phi thanh t o h (*) Lqi th& kinh doanh ph& sinh khi khi c8 p h h hoi CGng ty 1.008.40 1.432 Dhnh gi8 Igi cdng cp dwg cp khi c6 p h h h6a CGng ty 18 1.552.464 CGng cp dwg cy dii h w xu& d b g 764.56 1.273 130.966.812

Cot% 29.225.476.284 130.966.812

(*): CBng ty s& phiin bd !&oh chi phi niy vio gi6 v6n khi Cdng ty quykt to& viri ~ d n g CGng ty Dubng s i t Viet Nam v& khai luqng Ray Ao &a xdt d h g .

10. PhHi trsl ngwM b4n 10.1 Phdi tri ngu& bdn rzgh hpn

Gi& tri ~d cd khi ndng SI$ cd khli nZng

Gia' tr[ trli nu' trh ncr

CBng ty c8 p h h Da Dbng Md 1.653.843.400 1.653.843.400 3.199.543.500 3.199.543 SO0 CBng ty Th6ng tin tin higu Dubng 1.347.798.213 1.347.798.213 2.327.225.959 2.327.225.959 s i t HA NOi Xi nghiep vgt lieu vh Xay lip - Cdng 2.885.278.992 2.885.278.992 3.096.550.600 3.096.550.600 ty c6 p h b C6ng trinh 6

-----------A - CGng ty TNHH mot thhA viCn D6 907.254.700 907.254.700 1.061.803.050 1.061.803.050 PhlI Lf

' ~ 8 n ~ c6ng ty d u h g sfit Viet Nam 27.610.435.776 27.610.435.776 15.777.391.872 15.777.391.872 Cdng ty TNHH Thucmg m d & Djch 2.779.220.665 2.779.220.665 vp Cdng nghiep Nam Viet Chc nhh cung cdp cbn lqi 7.536.171.377 7.536.171.377 6.828.700.079 6.828.700.079

C b g 44.720.003.123 44.720.003.123 32.291.215.060 32.291.215.060

10.2 PhrIl trd ngu&i btin Id ctic bEn IZn quan

Xem thuy&t minh VIL2.2

C ~ N G TY c6 ~m DU'&NG SAT ~m ~ H l j BAO CAO T ~ I C- Dia chi: ~ h h ~ i & n ~higt, phutmg ~ & n G6t, Mnh ph6 Vi$t Tri, tinh Ph6 ThQ Cho n&n tii chinh k6t thfic

. - n g i t y 5 1 1 g 12nilm2015

THUYET MINH BAO CAO Tkt cE&H ( ~ i 6 ~ tbeo) Niim thi chhh k&t thhc nghy 31/12/2015

1 4 PhAi trA khic 14.1 Phdi trd ng& hpn kftdc

BBo hi&m y t& , BBo hikm thht nghigp . .

Kinh phf cdng d o h PhAi trh v& c8 phhn h6a PhBi trB, phBi nop khfic Trong 66:

~ d n g CBng ty Dubng sit Vi$t Nam: .

- ~ i i u chuydn v&t tu thu hdi - ~ h d u hao mdy mmdc dv dn Phdp chua trci - ~ i i n thud mdy chkn Ao nam 2015 - Cdc khodnphcii thu kh6c Ngin sAch nhit nubc (liEn quan d n v$t tu thu h6i) Cfic 66i tupng khic

C?ng

14.2 Phdi lrri ddi han khdc Cfic khok phiti tri, phiti nop kh6c (*) Gang

(*): LA khoBn phAi tr i ~ d n ~ CBng ty Dutmg sit Vi$t Nam v& viec n h b ng mAy mm6c thikt b j mua tir nguhn v6n vay dv tin ODA cQa Cong hba Phfip. . .

15. Vay vh nq thud thi chlnh Vay vd n g thug tdi chinh ngdn hpn

01/01/2015 Ph5t sinh trong nHm 31/12/2015 Gi4 te sb c6 khH THng GiHm Gi4 trj S h c6 khH

nHng trH nq nHng tr8 nq Vay n g h hpn

Ngan h b g TMCP Quin dbi- (i) 10.259.260.548 10.259.260.548 25.455.424.925 26.208.964.503 9.505.720.970 9.505.720.970 CN Nam Viet Trl

Ngh h h g TMCP Buu clib (ii) . .. -- -- 8.250.000.000 LiEn Viet- CN Ph6 Tho

Bh Phm Thi ~ d n g Vi (iii) 3.150.000.000 3.150.000.000 9.546.000.000 9.626.000.000 3.070.000.000 3.070.000.000

CQng 13.409.260.548 13.409.260.548 43.251.424.925 35.834.964.503 20.825.720.970 20.825.720.970 . - _ _ _ _ _---I. -_I

Chi tidt cdc khodn vay ngdn h h g vb cdc c6ng ty tbi chinh ng& hqn

(i) Khokn vay N g b h h g TMCP Q u h Doi - Chi nhhh Vi$t Tri 86 b8 sung v6n luu bong, phat h&h bho lHnh phpc vp hoat d6ng thi c6ng x2y lip cc8c c6ng trinh dubng sit ciia CGng ty. Thbi hgn vay 04 thhng k& N ngiy giAi ngk . Lli suht vay lit lii suit thA nhi tinh b h g I& su6t huy dong ti6t kiem d2n cu loai 12 thAng VND cong v6i 1% suit bibn, lli s d t bi&n duqc quy djnh cy thk tr2n kh& ubc nhtfil nq tai thbi dii&m giai ngk . Hm mirc tin dpng 19 15.000.000.000 d8ng. KhoAn vay nhy duqc U h b8o b h g quy&n dbbi na cdng trinh sira chila ffubng sit n&n 2014, gifi trj tiii skn ffhn bho 19 15.224.000.000 d8ng.

(ii) IChoBn vay N g k hhag TMCP Buu di&n LiEn Viet Buu Di$n - Chi nhanh Phd Th9 b& bd sung v6n luu dang, phAt hPnh b8o IW phqc vg hoat dong thi cdng x2y l ip cac tang trinh dubng sit. Thbi h q vay 06 thting k& tir ngAy giai ngh. Ltii suit vay duqc quy ffu cy th& trbn kh-6 u6c n h b na tqi thlri bi&m giii ngb . Hgn mirc tin d m lA 10.900.000.000 b8ng. chP tin dpng kh6ng c6 bAo bAm tii sin. t

(iii) Vay ngin hqnn.bA Phgm Thi ~ 8 n ~ Vi the0 hpp ff8ng s6 640/HDTD ngity 20/07/2013 v6i 1% suit khoin vay bing 16 suht n g b h h g tqi thbi di&m vay. Thbi h w trti nu lit khi CBng ty kh6ng c6 nhu ciu vay.

Bin thdt mrnh ttdy k3 1n6t bdphdn hgp IM vhphdi duqc bpc cirng v&i Bbo ccio fdi chinh 22

C ~ N G TY co PHAN D Z ~ ~ N G SAT VWH P& Dja chi: P ~ S ~ i & n Thikt, phubng ~ & n G6t, t hbh ph6 Viet Tri, tinh Ph6 Th9

BAO CAO TAI C* Cho nHm t% chinh k&t thuc

ngAy 3 1 thhg 12 nkn 20 15

T ~ T MINH BAO CAO ~h c H ~ H ( ~ i i $ theo) Ngm tai chinh k&t thlic nghy 31/12/2015

16. Quy khen th~rbng phlic lqi . . .

s6 du CIAU nam ~6 trfch trong n&n s6 SII dpng trong n M ~6 du cu6i ngm

17. v6n chii sb hiiu

17.1 B h g bdi chi& bikn d4ng cda vdn chi sd. h 1 2 ~ .- -. . . Chi tidu v6n diu tu ~ 6 n wlAc ChCnh Iech Quy D?IU Lqi nhugn

cba chii s& ciia chti s3 dAnh g i i tw phht chva phln - . - hilu hi?u lai tili s;in triin

T h g vbn trong n h tmbc

T h g khic

L8 trong n%m tnrbc

G i h khb - (46.000.000) (20.220.467) (66.220.467) Sb du cuhi nHm tru6r/dhu 10.973.520.835 260.000.000 153.324.822 - 11.386.845.657 ngm nay

TBng v6n trong n8m nay - .

LZli trong n h nay

T b g khic (*) 3.862.798.271

G i h v6n trong n&n nay (**) (24.785.780)

L8 trong n8m nay

G i h khic (***) (2.51 5.743.326) (260.000.000) (3.862.798.271) (153.324.822) - (6.791.866.419) ~h du cuhi nHm nay 12.295.790.000 - 12.295.790.000

- - ----

(*): Tang kh6c trong niim nay 18 do dtah gik lai thi s h b6 c8 p h h Ma CBng ty. (**): Gihm v6n trong n b nay 18 do chuy&n p h h v6n thyc t& wqt v6n bi&u 1e v& Cang ty me. (***): G i h vbn trong n&n nay 18 do chuy&n thi sh v& C6ng ty me Ishi thyc hien p h k loai t&i sbn 86 cb ph$n h6a.

17.2 Chi liif vdn gdp cda clrd sa hiiu

v6n g6p c h ~ 6 n g CBng ty D u h g sit Viet Nam v6n clia chc cb dang khic COng

Brin t h d t minh nisy fir mot b6plyIn hqp thZurh vdpluii dqtc dpc cicng vki Bao cdo tdi chinh 23

C ~ N G TY ~6 P- D V ~ G . - SAT, VINH P& Dia chi: ~ h 6 ~ i & n ~ h i & t , phuimg ~ 6 i 1 G6t, thhh ph6 ViCt Tri, tinh Ph6 T ~ Q

BAO CAO TAI CMNH Cho n5im t i i chinh kit thfic

nghy 31 thhg 12 n b 2015

THWET MINH BAO CAO TAI c H ~ H ( ~ i 6 ~ theo) Ngm tAi chinh kit thlic ngiy 31/12/2015

17.3 Cdc giao dich v2 vdn vdi cdc chd s& hrZ.u v i ph&n phdi cc6 Ckc, chia I@ nhu@ Niim nay NHm trubc

~ 8 n diu tu c k chC sir h8u + van g6p dhu niim 10.973.520.835 10.973.520.835 + v6n g6p t5ng trong n b 3.862.798.271 + ~ 6 n gg6 p i h trong n h (2.540.529.106) + v6n g6p cu6i niim . . 12.295.790.000 10.973.520.835

17.4 Cdc quj khdc thu#c vdn chri s& h&u

MFC dlch Irlch ldp cdc qujY . .,. . .

QujJ ddu tuphdt itiin : Duqc sir dpng cho viec biu tu mmb rang cic hoat dong kinh doanh trong tuong lai nhu diu tu v6n vho cCic doanh nghigp khhc, mua s i b TSCD, XDCB, nghidn ciru vB phat trikn, dAo Qo vA cbi thien m6i tnrtmg I h vigc.

17.5 Chhh Ifch bknh gib I@ idi s in NQi dung Niim nay Ngm tru6c T h g trong niim do thuc hien d6nh gii lgi thi siin phuc vp 3.862.798.271 myc dich cd p h h hh6a Cang ty G i h trong n h do chuy6n chdnh Iech c % h gia lai tai-sin -'3.862.798.271 sang nguhn vdn D h tu cCa chG smb hm. .

VI. T H ~ N G TIN B 6 SUNG CHO CAC K H O ~ W C T&NH B . ~ Y TRONG BAO CAO K&T QUA HOAT DONG KWH DOANH

1. Doanh thu ban hang vh cung cbp djch vv Ngm nav NHm trubc

Doanh thu cung cAp ddjch vp c6ng ich Doanh thu cung chp ddjch vy ngoai c6ng ich

COng - .

Gii vdn cda djch vp c6ng ich GiB v6n cda djch vl;l ngohi c6ng ich

COng

3. Doanh thu h o g dong thi chinh

4. Chi phi thi chlnh

Ngm nay NHm tr~r6'c 59.753.87.U-34 --§4337.MB:2*-

Ngm nay

c Niim nav NHm t ru .6~ Chi phi vay C4ng

B4n inhuy& minh 129 I& m6f b6phQn hpp thhd v&phrii duqc Bgc ciurg vfft Bdo d o liri chinh 24

CGNG TY c6 PHAN D ~ ~ B G SAT vim ~m BAO CAO TAI CH~NH Dja chi: ~ h d ~ i & n ~ h i & t , phubng ~ & n Gbt, t hhh phb Viet Tri, tinh Phd Thg Cho n h tAi chhh kkt thlic

ngAy 31 thhng 12 n5m2015

T H U Y ~ T MINH BAO CAO T& c H ~ H ( ~ i 6 ~ theo) Nilm thi chinh k6t th6c ngiiy 31/12/2015

5. Chi phi qudn If doanh nghiep

Chi phi vfit lieu quin 19 Chi phi dd dimg v b phbng Chi phi khiu hao TSCD ~ h u & , phi vh It phi Chi phi dich vp mua ngohi Chi phi b h g tikn khic

COW

Ngrn nay

430.934.577 193.634.109 573.004.533

82.356.452 925.228.484

2.347.901.994 4.553.060.149

Cdc khodn ghi gidnr chiphiqudn ly' doanh nglti#p: Khbng phht sinh.

6. Thu nhgp khhc

Thanh 19, nhugng b6n TSCD Thanh 19 vgt tu thu h8i (Chua trir chi phi) ~ i & n phqt vi phqm d u h g sit

CAc khoh khic

COng

7. Chi phi khbc

Gii tri cbn lai TSCD vh chi phi thanh 19 nhuqng bin TSCD ~ & t chuyin chi phi XDCB nh8 Phtic Yen Thanh 19 vfit tu thu h&i Phgt, bb8i thubng lien quan din vi phqn dubng si t Cdc khoin bi phat cat khoin wc

CGng

N8m nav

N5m nay 128.417.800

5.924.639.208 154.344.670

8.670.566 82.147.333

8. Chi phi thu6 TNDN hien hhnh Ndm nay N h tru6c

- - -- _ _ I _ _I-_- ------ Chi phf thu6 TNDN tinh tren thu nhap chju thu& n h hien h?inh 407.439.978 366.351.799 ~ i k u ch id chi phi thui! TNDN ctia c6c n5m trudc vao chi

phi thu& thu nhep hien h b h nikn nay ~ 6 n g chi phi thu& TNDN hien hhnh 407.439.978 366.351.799

~ h u & thu nhgp doanh nghiep hien hhnh phai trA duuc xic dinh dya tr&n thu nh@ chju thu& cba nFim hie11 Qi. T iu nh$p chju thu& c h C6ng ty khic vCri thu nhgp duqc bio cdo trong Bio cio k&t quA hoct dong kinh doanh vi thu nh$p chchju thu& kh6ng bao g8m cic & o h muc thu nhep chiu thu& hay chi phi duqc khiu trb cho muc Mch tinh thu& trong cAc n i b khdc vh c k g khkhsng bao g8m chc k h o h mvc khkhsng phai chju thu& hay kh6ng duqc khiu tnk cho muc dich tinh thu&. ~ h u & thu nhfip doanh nghiep hien h b h phhi tri cba Ckhsng ty duqc t h h the0 thui! suit dB ban h h h d&n ngay kit thdc kjl k& ' t oh n w .

Dubi diy lh bing chi ti&t chi phi thu& thu nhfip doanh nghiep hien h a phAt sinh bong n h cba C6ng ty:

Ban fhudt mink nrfy Id mot b o p w n hpp fhirnh ~LiphLii duqc ~ Q C ckng vbi Blio crio thi chinh 2 5

C ~ N G 'IT C!d pH& DU'~NG SAT VlNH P& Bia chi: ~ h 6 ~ i 6 n Thikt, phubng ~ k n G6t, th8nh ph6 Viet Tri, tinh P h ~ Tho

. - - -, -- . . . . . . . . , _ I . _ : .

BAO CAO TAI CH~NH

Cho n h thi chinh kit tk6c

ng8y 3 1 thhg 12 ngm 20 1 5

THUY&T MINH BAO CAO TAI c H ~ H ( ~ i g ~ theo) , . Ngm thi chinh kit th6c nghy 31/12/2015

Lqi nhugn t h u h trubc thug , Chc di&u chinh tiinp/(gihtn) lqi nhulnl(l6) the0 kt! tohn

CBc k h o k di&u chinh t&ng Cdc khodn phgt thu& Chiphi khku ha0 xe B 16 ph& v t r p ~ qud 1.6 tj,

Lqi nhufin di&u chinh trubc thu& chtra tru l6.nfim t r w h

~6 n b tnrCrc chuy&n sang - Thu nhgp chiu thu& udc tfnh n&m hien hhanh ~ h u & suit ~ h u & TNDN ph5i trA w6c tfnh nHm hi@n hhnh

9. Chi phi s5n xuht kinh doanh the0 y&u ti5

Chi phi nguyen lieu, vat lieu

Chi phi nh2n cBng

Chi phi khgu hao TSCD

Chi phi djch vy mua ngoii Chi phi khac b h g tikn

COW

Nfirn nay

1.800.258.000 51.741.899

N3m nay N3m trwb'c

34.661.979.807 27.385.126.740 55.047.296.749 5 1.090.255.795

1.401.035.239 2.008.267.000

1. C6c sy Iden phiit sinh sau nghy k6t th6c ngm t8i chinh

Kh6ng c6 sg kien nio phht sinh sau nghy kkt thhc nibCn do c6 A& hubng trong y6u hoac c6 th6 giy iy h u h g trong yku dhn hoqt dong cGa Cdng ty vb kkt quit hogt dong kinh doanh c h Cdng ty trong c9c I@ sau ngiy kkt thlic niCn 86 k& tab.

2. Giao djch vM chc b&n li&n quan

CBc bCn duqc xem 18 cAc bbCn lien quan khi mot bbCn c6 khi n b g ki&m soht phia bsn kia hoac tqo ra A& h u h g ding k& d6i v&i b6n kia trong c9c quy&t djnh vk t8i chfnh vA kinh doanh. CBc bdn co lidn quan la cac doanh nghiep k& cb cdng ty me, c6ng ty con, cBc ccB nhh tn,rc tibp hay gi6n ti&p qua mot hoac n h i h trung gian c6 quy&n ki&m =At CBng .- -- -. - ty hoac chju su ki&m soit ccda C6ng ty, hoac c h g c h u g su ki&m soat vv6i CBng ty. Cac bbn lien k$t, cic ch nh2n tqrc ti&p hoac giin ti&p n h quy&n bi&u quy&t cda CGng ty mA c6 hnh hubng dhng k& d6i vui CBng ty, nhfing chlic trach quhn 19 chd chat nhu GiAm dgc, vidn chirc ccda CBng ty, n h k g t h h h vien m$t thikt trong gia &inh cda cac ca nhgn hoac cAc bZn li6n kkt nay hoac n h k g cdng ty lien kit vui c6c CA d n h nay cciing duqc coi IA bCn lien quan.

2.1 Giao d[cIz vdi cdc tltdnh vitn qudn I j chG chat vci cdc cd nhdn cd LiZn quan Chc t h M vi6n quhn 19 chfi ch6t vii ciic cB nhin c6 Iidn quan g8m: Ban G i h dac, kb toAn tnrbng va cac thbl1 viCn iiiat thibt trong gia dinh &c ch nh2n nhy.

Bcin thdt minh nay 12 m6f bbp&n hqp fbtinh vrfphtii dwc dgc ciurg vdi Ba'o cao tlii chinh 26

C ~ N G TY ~6 P H ~ DU~M'G SAT V b H P& D ja chi: ~ h b ~ i & n ~hik t , phubng ~ & n GG6f thanh phd Viet Tri, ti& PM T ~ Q

BAO cAo TAX CH~NH Cho n3.m t8i chinh kit thuc

ngiy31 thing 12 nW2015

THWET MINH BAO CAO Tkl CHM ( ~ i k ~ theo) Nilm thi chlnh k8t thlic nghy 31/12/2015

Giao dich vhi cdc thdnlr vi6n qurin Lj chi chi% nhusaic:

Lumg, thuhg, php chp 88 trA Lumg, thuhg, php chp chua trh

CQng

NBm nay Nilm t r d c

925.103.946 642.889.618 329.745.077 194.474.382

1.254.849.023 837.364.000

Cioo dich v& clic ch ,than cb f i ~ n quan nhu sau:

- . Ben lien quan ~ 6 i quan hf NGi dung Gia trj B i P h w Thi 1-16n~ Vi Vg C h ~ tjch Cdng ty Cho CBng ty vay 9.546.000.000

Tri nq vay

~d du vdi cdc cri nhdn cd li2n quan nltrr sau:

Vay ng6n han Ngm nay Niim tra6'c Ba Phpm Thi ~ 6 n ~ Vi 3.070.000.000 3.150.000.000

.2 Cdc bEn ti& quan kJra'c

Danh sdch cdc b&n ti& quan khdc v& CGng ty g8m:

BCn liCn quan T8ng CBng ty Dubng S& Vi$t Nam Ban q u h 19 dg An dubng si t khu vgc 1 Ban q u h 1jr dg An dubng si t khu w c 2 C6ng ty TNHH MTV QuAn 19 Dubng sit Hh HAi

CBng ty TNHH MTV Q u h 19 B u h g sit Yen Lho CBng ty TNHH MTV Q u h 19 Duirng sit H i Thai CBng ty TNHH MTV Q u h ljr Dutmg sit Hh Ninh Cdng ty TNHH MTV Thdng tin Tin hi& dubng sit H i NGi Xi nghiep vfit tu Dubng si t Thanh H6a Xi nghigp v $ n d p g toa & h k g HA Noi - CGng ty v k b i hi& khhch Dubng sit HA Ngi CQg ty v#n tAi hhnh khztch Duirng si t H i NGi - Chi nhbh v$n thi D u h g sit YCn BAi

~ 6 i quan he CGng ty me Don vj twc thuoc CBng ty me D m vi tqrc thusc Cdng ty me Don vi trong c h g ~ h n g CGng ty

Dm vi trong c k g ~ 6 n ~ CGng ty Don vi trong c b g Tdng CBng ty Don vi trong c h g T6ng C6ng ty Don vj trong c h g ~ h n ~ CBng ty Don vi trong cimg ~ 6 n g Cdng ty Gon vi trong c h g ~ d n ~ C6ng ty

Don vdj trong c h g ~ 6 n g CBng ty . . - - -. . - - . . .. . - - -- . --.

- Giao djch v&i cric bgn Ii&n quan nay trong nhm nhusau: BCn liCn quan Noi dung Gih trj T8ng Cang ty Dubng sfit Viet Nam Cung tip d jch v-p 64.821.3 86.252 ~ d n g Cdng ty Dubng s i t Vi&t Nam Diku chuy&n vat it thu h6i 8.620.891.200

~ h n g CGng ty D u h g s i t Viet Nam Chhh l$ch Ray AO 951.962.700 ..~dng Cdng ty Dubng sfit Vi$t Nam Cac khoh phiii t r i khic 1.092.714.362 . Cdng ty TNHH MTV Q u h ljr Dubng sit H i Hii Cung cdp ddjch vq 693.220.827 C6ng ty TNHH MTV Q u h 19 D u h g sit H i Hai Mua djch vp 19.505.455 CBng ty TNHH MTV Q u h 19 Duirng sit Yen Lho Cung chp $ch vq 9.852.001.491 C6ng ty TNHH MTV Quhn Ijr Dutmg sit H i Thhi Cung cap 4ch w 2.935.922.789 C6ng ty TNHH MTV QuAn 19 Dutmg sit HA Thai Mua dfch vy 368.704.699

Bdn fhuyd! minh ndy Id m6t bep&n hqp thirnh vdphcii duqc Bpc d n g v m Bdo cdo thi chinh

C ~ N G TY ~6 P H ~ DUWG SAT V ~ E I PW Dia chi: ~ h 6 ~ i & n ~h i&t , phuhg ~ & n Got, th& phb Viet Tri, tinh P M Thg

BAO cdo TAI c- Cho n b thi chinh kit thuc

ngAy 3 1 thhg 12 n b 20 15

r.. . ' .-.

THWET MINH BAO CAO ~h CH~YH ( ~ i 6 ~ theo) NIim tAi chinh kht thuc nghy 31/12/2015

BCn lien quan Noi dung Gii5 trj Xi nghiep KD DV & TCCG - C6ng ty TNHH MTV Qukn 1jr Cung cbp djch WJ 21 5.002.000 Duhg s i t HA Thai

CBng ty TNHH MTV Q u h 1jr D u k g si t Ha Ninh Cung chp ddjch vp CBng ty TNHH MTV ThGng tin Tfn hi@ d u h g sit HA NOi Mua v$t tu Xi nghiep vvfit tu D u h g sit Thanh Hba Mua vat tu X i nghiep V$n d w toa xe hhg HA NOi - Cdng ty V&I ttii Mua v$t tu hiinh khhch Dubng sit HA Noi CBng ty v@ ttii hhnh khhch Dubng sit HA Noi - Chi n h b h Mua vet tu van tAi Dubng sit YYtn Bhi

Tpi ngiy kkt thlic nlrm idi chinh, sd duphdi thu, phdi trri v d i cdc btn quan khdc nhu sari: . .

NQ phhi thu ~ b n ~ CBng ty Dubng s i t Viet Narn ~ d n g C6ng ty D u h g ~ d t Viet Nam (ChYtnh lech ray AO) Ban q u h 1jr du Bn d u h g sit khu qrc 2 Ban q u h 19 dv Bn d u h g sit khu w c 1 CGng ty TNHH MTV QuAn Ijr Dubng sit HA Hii Xi nghiep Kinh doanh djch vq - Cbng ty TNJiDl MTV Quin 1jr Dubng sit HA HAi CBng ty TNHH MTV Q u h Ijr D u h g sit YYtn LAO

-

CGng ty TNHH MTV Q u h 1jr D u h g sit HA Thhi Xi nghigp KD DV & TCCG - CBng ty TNHH MTV Q u k ly D u h g si t HA Thhi CGng ty TNM: MTV Q u h 19 D u k g si t H i Ninh Xi nghiep v$t tu Dubng sit Thanh H6a

COng

Np. phii t r i ~ b n ~ Cdng ty D u h g sit Viet Nam . - - . . . . .

Mua hdng hda, djch vy ~ i i u chuydn vv(it tu thu h8i ~ h d u hao vir gib trj cdn lqi czia m r j Phhp

' ~ic?n thu& mdy ch2n Ao niim 2015 Cdc khocin phrii thu khdc

CGng ty TNHH MTV Q u h Ijr Dubng s h 1% Thai CBng ty TNHH MTV Q u h 1jr D u h g si t Yen LAO CBng ty TNHH MTV QuAn 1jr D u h g si t HA H9i Xi nghiep V@ dmg toa xe h b g HA Noi - CGng ty van t9i h$nh khhch Dubng sdt HA Noi

Cang ty TNHH MTV ThGng tin Tin hitu dubng sit HA N6i

COng

Bin f h e ' t minh nrj Id mpt bOply4n hgp fMnh vriphrii dugc dgc cirng vbi Bdo crio k3i chinh 28

CGNG TY c6 PHAN DUONG SAT vim PHT~ BAO CAO TAI CHINH Dia chi: ~ h 6 ~ i & n Thi&t, phuhg ~ & n G6t, t h M ph6 Vigt Tri, tinh Ph6 Tho Cho nilm tAi chinh kit thirc

ngiy 3 1 thhg 12 n5m 20 15

T H ~ T MINH BAO CAO ~a]: c H ~ H ( ~ i 6 ~ theo) Niim thi chinh k6t th6c nghy 31/12/2015

3. Thang tin so shnh

~6 lieu so s h h 1h s6 lieu tren BAo c b tAi chinh cho n h t&i chinh k&t th6c vio 3 1/12/2014 dii duqc ki&m tothan biri CBng ty TNHH ~ i & m t o h BDO.

4. Thay d8i chInh shch k6 toAn N h 2015, C6ng ty lap vh trhh bhy BCTC the0 cric qui d$h tqi ThBng tu s6 200/2014/TT-BTC ngay 22 ththang 12 n&n 2014 cfia BO Tfti chinh hubng d h ~ h 6 bQ k6 t o h doanh nghiep. Mgt s6 chi ti&u duqc phfh loai va trinh bhy lai cho phd hqp viri quy dinh Qi Thbng tu 200/2014/TT - BTC, chi ti&t nhu sau: \

Chi ti& M& s8 ~b tr2n BCKT n&m sdphi2n lo pi Ipi Chinh l!ch trrrbc

A. Bang cEln d6i kk toin PhAi thu n g h hpn khAc . 136 2.732.5 16.452 2.874.3 16.452 141.800.000 TBi s8n n g b h g ~ kh&c 155 498.180.097 (498.180.097) Phhi thu dhi hqn kh&c 216 356.380.097 356.380.097 Phhi trh n?i bo n g h @ 3 16 8.21 1.805.763 - (8.21 1.805.763) Phhi trfi n g h hqn khhc 3 19 2.379.856.639 10.59 1 A62.402 8.21 1.805.763 PhAi trh di i hpn n6i bo 335 2.744.365.757 - (2.744.365.757) Phhi trh dAi hpn khAc 337 2.744.365.757 2.744.365.757

Ldp, ~ g 6 y I I thcing 3 n6m 201 6

~6 tohn trlrbng

~ r i n VHn DV ~ g u y g n Htru Tao ~ r b n Nhu ~ h k n ~

Bin fhuykf minh ncfy Zd mot bop& hgp t h M vbph&i dugc Aqc cimg vM Brio cbo fdi chinh 29