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4. Thuyet minh BCTC

(MAu s0 Q-0t l ) )(Miu so Q-03D)(Miu so Q-03D)(MAu so BO-DN)

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Te l : 02183 858 280 Fax : 02183 892 028

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I. Dr.rC DIEM HOAT DQNG DOANH NGTIIPP

l . l l inh thu 'c sr i h i ru vdn

C6ng ty g0 phAn K66i ipg san l {oa Uiph ld cong t ; , ,co p l rAn dtLc lc t l rar th lAp vA hoat t l t i t rg the" t ' iar ehtr t rg

nh in da 'g k f k inh oounr i s5 zs t t :ooo02 l c lo so ' (o hoach vd D6u tu t inh I lda t3 inh e ip n5r i i - r l l l l l ( ) ( )1 "

thay d6i lAn I 0 ngiry 22 thtng 02 nanr 20 I I .

Trq so.chinh cira C6ng ty tai Xd Th6ng Nh6t, TP FIoa Binh, ' I inh Hoa Uinh'

V6n di6Lr l0 rheo G i6y chi 'ng nh6n clang klyr k inh cloanh 2503 00001 I ( tha1 d0 i . l i in th Lr I 3 ) ctra ( 'otrg t) la:

262.700.000.000 d6ng (Riing c:hti'; IIui triim 'sciu tntxt'i hai ty, ba1'- lrdnt rri0u dongt'

2. l , inh vq'c hinh doanh

l. i r rh vLtc kinh cloanh cua Cl0ng ty la klrai th6c khodng sdn'

3. Ngirnh nghA t<intr doanh

Hopt d6ng chinh c[ra C0ng tY ld:

' Ho?t dOng dich vq khai th6c mo vd qLrdng kh6c;

' ' l 'rong rlng vd clrdln soc riLng;

, Sdn xuAt san phAm t i r ch6t kl io6ng phi k im loai kh6c chLLa dugc Rl lArr v,do O?: ' : . : i " rual gach' r6i ' da rc '

. i r r tao d6ng. l ioArr thi6n dd xet sdn xt,6t uat l i6tr xAy du'g t i r c lAt ser: shn xuAl r i t t tang: r 'o i r i \ thacl t cao:

s;tn rtlAt belong vzi c6c sdrr phArn tiL xi rnii 'g 'i tltach cao:

. xa) drLng ntra cac lo* i : l ip clat hQ t l rong dien. he th6rg c6p th.at rr t r t ic. lo stLtr i va ci ictr h.a l i i tot tg I ' l r i '

. Khai thac qu?ng kim loai kh6c kh6ng chila sat;

. V0n tdi hdng h6a bing duo'ng bQ; duong thuy n0i dia

. Ph6 d0' 116* buorr 6 td vir xe ci l ddng co kh6c;

' in ' Linr loai rnAu (- l r 1u6'g t l t t l r iLrrr l ) :. Khai th6c qLrang kirn loai qLry hi6m: qu4ng hirn loqi rnhu (- fr iL quang t l ranr lrr l va c

Khai thAc vd thu gont t l tan c[ tng.

Klur i t l t i t . : t l t l i l l l g 'a t . da . ea t so t ' d i t sc t :

Sarr xuAt pharr bon va l ro-p chat Nitu:

XAy dr,mg c6ng trinh k! thuqt dAn dung kh6cr

B6n budn, b6n Ie than d5, nhi€n li6r-r rin' g4ch xAy' ng6i' cl6' c6t' stii:

| . i r rn dai ly. rnoi gio ' i . d6u gid'

c T T F L D Q V A C H | N H S A C H K F ] T O A N A e n t - l n r ; ' r A I ( l o N ( ; T Y

Ki k6 tof n, r lon vi 1i6n tC sr i 'dgng trong k0 toan

Ki ka to6n hdng n[m cua cong ty bat dau t i l ngay 0 I /0 I I a l iot thLrc vao ngai i I ' I 2 hing natr

2. Don vi ti6n tQ srir dgng trong ghi ch6p k6 tof n

Do-n vi tian tQ sri,dung trong ghi ch6p k5 to6n ld d6ng ViQt Narn (VND)

rrr. cIrtJAN MIJ'C VA CIIn DQ KETOAN An ngxc;

l . ChO cld k6 to6n 6P dgng

Ct6ng ry 6p clung Che dn K6 to6n dolnh nghigp ban ha'h^theo Quy5t cl inh so 15i2006/Qf) ' l l I 'C'

z0t3lz006cua B0 tru.crng BO T'di chintr va l :r. , t intr tu s6 200/2014/' f ' f-B' l 'c ngal '22 thang l2 natn

;;;ile; ,"" Iai,"ua ,.ing bn6 dO Ke to6n cloant nghi€p cua 116'l-di ch(nh'

2. Tuy6n b6 v6 viQc tu0n thfi chuan mr;c k6 to6n vh ch6 do k6 toSn

t l . i t l c, i t l l ' r l ( ' l I iNl l

Cho nim thi chinh kOt thr ic ngiry l l /0J/2015

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nga)2 0 1 4

< dNr ; ' r ' \ co p t " tAN xs<IANG s iN l ton n iNt t B ' \o ( \ ( ) l - \ t ( l l l \ l l

+) ia 9h!, Xa f l9frg Nq61'_rr [1d,3 Bi l , ! , Tinh t{da l ] inh ( ho nirn t i r i chinh kct thuc ngirr l l /01/20 |s

( i t ipg ty c16 6p ciung cdc ChLran muc ki to6n Viet Nam vd ci ic vhrr bi in hLxing dirr ( 'hrr l in r tr i tc c lo Nha

nui1.c di ban lrdnh. Bdo c6o tdi chinh dLxrc lAp rd tr inh bdy thco dfrngr moi cluy dinh cua t i t t rs chttAn trr tLc.

th( i1g trL huclng din thLrc hi6n chuan muc va Che d0 ke tot i rr hicn hanlr darrg 6p dtt t tg.

3. Hinh thr?c k6 tofn 6p dgng

C6ng ty 6p dyng hinh thi lc k6 toAn Nhat ki chung'

,1. Co'so'hoat t l6ng l i6n tgc

c6c tr6o c6o tAi chfnh cura cdng ty duoc I6p tre.n ccr sc' hoat d6ng l icn tuc vr i i g ia. l inh r t i t r ! ' ( one tr sd

t i6p tLrc hoat clOng trong tuong lai co thd nhin thAy clLLcrc'

r\'. cAct crliNrl sAcH rrl'rrl,\.N An nqn't;

1. Nguy6n tic ghi nh$n crlc kho:in tidn vh c6c khorin tu'o'ng du','ng tidn

Ti6n vh c6c kho6n tuo.ng duo-ng tian bao g6m tiirn rn6t tai qu!, ti6n giLi ngan lidng. tidn ,1artg chtrrcrn' tien gui

kh6ng kj,hpn. "a.

r;roa"nJ;; iu G; irai.g tho' i gian d6o han knong.qLra 03 th6ng kc\tt . 'ga, rtrLta c6 t inh

t6arrlr klroan cao. co khi ndng chr.ry6n ct6i d6 cldng thinh c6c lucrng t ien xdc cl irrh rd kh6ns co rrhictr rr-t i rcr

t r ( ) nS . e huy i r r do i t l t d r rh t i d l r .

( .Ac nghr0p r , ,u k inh t6 ph6t s inh b ing ngoai rq i i f tLoc c1tr . r t l t i i ra . r long VictNam thoo^1' ' ,g ' i r i th t tc tc ta i t l ro i c l icnr

p l rht s iuh nghiep vu. , la i

tho ' i d idm .uoi t i c6. ' Lhoar i rnLrc t i6n t0 cr i goc ngoai tc . t l tL t rc c l r t r doi thetr t r gra

gia. d iclr bi '6 quaLr cua chc ngan hting rhtlcrng ma i (.)ong ty c(r md ti\ i l i hoan c6ng btl \ r i(r l lgi i) e Ltti i I 'r

C h € n l r l 6 c l r t l l g i 6 t l r p ' c t € p h 6 t s i n h t r o n g k j . , v d c h € n h l q c h ' t ] i g i 6 d o c l s n h g i 6 l a i s 6 d u e A c k h o a r r t l r u c t i e t r t g ]c6 g6c ngo4i tQ taithd,i dirlrn cudi k! duo-c ilet

"nuycn uao aountl thu ho[c chi phitdr c'inh trong k!'tdi chinh

2. NguyOn t ic gh i nhf ln hhng tdn kho

.t) Ngtrf in ric ghi nhiin hdng tin ktro

l l i rg t6n l i l i . d iL<,rc ghi n6an t l reo gir i gt)c. ' l rur)rrg l rc lp gia tr i t l r 'an ct i thc thuc l r icrr ctLLtre thl ip l r t r i t :L i l i gtrc thi

pht i i grr i ,hi in ,rc. ; ' , I r i ' i , . , "^" ' .1 ' i 'T 'u. ' t r . t r ier c{r i , rc. ( i ia gOc ha'g t0rr Ih. ba. gt t ' r cht 1.r i t t t t rLta' chi phr

c l i . b r6 r r r l \ c i rc c l r i p l r i l i 0 , c lL rar 1 ru .c t l cp khac phhr s inh c lO c r i c l tLoe hans lon kho. t l i i r t l i c r r r r i i t ra r re l l ra i

h i0 r t ta t .

ci6 e6c cua hdng t6n kho mua ngodi bao g6m gi6 mua. c6c ro4i thLre khong ducrc hodn lai. chi phi vii '

chuy6n, bdc x6p. b6o qua' trong qu5 trinn ,ni,a 6a"ng ua c6c chi phi kh6c co li6n qua' trl 'c ti6p cl6rr ' iec tnua

hdng t6n kho.

( i i6 goc cLia hdng 16n kho do clcrn v-! t1r san x'6t bao 96'r chi phi 'gu1-tn ) :a, r :el rr '1Lc r i .p ' c lrr phi 'h i i t cortg

tfu.c t icp. chi phi san xudt crrung c6 dlnl i "a. i

i p lr i san *uat chr ' , rg l - , ien aoi phdt sinh trong clrrd r ' r rr l r c lrur i r t

hoa rrgtt l 'cn l i0Lr. vat l i0tr thdnlr thanh phAn'

N h i L r r g c l r i p l r i k h o n g d t r ' o c g h i r r l t A l l r , d o g i d g i ' e c t r a | r i r r g l t i r l k l t o :. c6c kl ioan chi6t khAu thuo'pg rnai vd giam gia hdng nrtra do hang

"."- ' ' t 1 ' l t i r t rg t l t t t t r : qt tr cach'

phAm chdr t l . , A . r . , , - i . - . - . - r - r . l . ^ . , 1 .6 r c i . l r 1 ^

. Chi phi nguyen Vat licu, chi phi nhdn c6ng vd c5c chi phi szirr xu6t kinh cloarlh khdc ph6t sirrh tr€n

mirc binh tht tong; . . r , , , . . . . . , - : . . r . i , .1. i han an thiet ch. c1t* i l r ' i .h san

. C h i p h i b a o q r - r a ' n l r d n g t 6 r r l i h o t r t L c S c c | r i p l r i b a o q L t a t t l r a r r g t 6 n l i h o c lx L r a t t i o p t h e o v i \ c h i p h i t n o q u a n l ' e n g t o n k h o p h d t s i n h t r o r t g c l u i i t r i r t h r t t t t i t l t i t r s :

. Chi Phi br ln l tangl

. t 'h i phi t luarr lv doanlr nglr i0p'

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I

b) Phrong phrip tinh gid tri hdng tbn klto

- N g L r 1 ' e n t i c g h i , , f , a " n a n g t 6 n k h o : F l d n g t 6 n k h o d r - L c r c p h a n i i n h t h c o n g u y e nnrLra. chi ph( chd br6n vd chi phi l i€n quan tru 'c t i6p kh6c'

l l d r r g t 6 r r k h o c i l a C 6 n g t y b a o g o m : N g r r y 0 r r v i t l i 6 u . c 6 t t g c t l d t t t t g c t t . c l i ic la,rg. thirnh phArn. hdrrg h6a' hdng gLl i di ban'

- Phirong phrip t inh gi6 hang t6n kho: t l inh qLrin gia cluydn'

tac s ih gdc bao gOni ch i Phi

p l r i s i t r r . r t t i i t k i t lh c loar lh do

cONG Ty co pHAN rsoANc sAN Ho.r siNu sAo c',\o't,\t t.Hir'-rtPF slrii-{4.,rr') Phwrng phdp huc'h torin hr)ng tin kho

lliurg tdn l<ho clucrc lrach to6n :- Ke khai thuong xr-rydr.r

d) Phrco'ng phtip IQp ttq'phing gilin gid hring t6n khtt

St, d1r plrdng giarn gia l rdrrg t6n kho ctLoc l ip r i r t ' lh i l i t j i [ 'ur e Lr, i i n i i rn l l l so cherrh l6ch ui i ru ! , , , , : , , . e tr . r l t r i r tgtdn kho l6n hon gi6 tr j thuan et i thi thtrc hi6n cluoc. Cid tr i thuAn co thr '1hrre hielrr drLrrc la gi i r barr tLt ic t i r th

cua hdng t6n kho trong kj,,san xuAt kinh doanh binh thLLong tril (-) chi plri u'oc tinh cl€ ho2rn thanli sitn phAnr

vd chi phf u6'c tinh cAn tli i€t cho viQc ti6u thr.r chLirrg.Vi€c lap dg phdng giarn gi6 hdng tdn kho duo. c thUc h,iQn trdn co' so tiLttg rndt hdng t6n kho. ['ang hoac giarn

khoAn dp'phong giarn gi6 hdng t6n kho du'g'c k6t chLry6n vdo gi6 v6n lrdng b6n trong triinr.

3. Nguy0n t ic ghi nhf ln vir khAu hao tdi s: in cO elnn' l i i i

sr in cO , t in l . r hi lu f i iph- tai sarr .6 dinh vo l r in lr c lLt 'o 'c ghi nluirr t l rc,r girr goe . [ ' r 'ong cl t tA tr in lr :Lt c iLtn5l-

t i r i sar i co cl inh hi i 'ur hrrrh. t l r i san c,. , di l rh vo hinh clrnrc ghi nlrAn thco rtgLt l , 'Cr l g: i i . l rao rnirr t l l l i i ' t l r i \ c. t r i

t r i con la i .

KhAu hao tr ich theo phu'o-ng phap duong tharrg du'o-c qu1 dinh tai - Ihr lng t i l s6 20311009' l I -u ' l ( ngi l 20

th6ng l0 n6rn 2009 cira gO tei chinh Viet Nam vd du'o.c di6Lr chirrh su'a d6i b6 sung theo quY dinh tai [h6ng

to qi1ZOy2ITT-BT'C ngdy 251412013. Thd'i gian khAu hao duo. c r.L6'c tinlr nhu sau:

:

{I

{

- Nhir cu'a, vAt ki6n trirc

- M6y rn6c thi6t bi

- Phu'o-ng ti0n vin tiii

{ . \gu lGn r ic gh i nh{n v i r kh iu hao tA isan c6 cJ int r

Tdi s6n c6 oinn hfi .u hinh, tdi san c.o oinn v6 hinh dugc ghi nhan theo gir i goc. fro*g qurr rr irrh su dung.

A, ,a,.' JOi"n nn" hi;;, ,;;;; "O

Oinn vd hinh du'qc gti nhAn theo nguy6n gi6' hao mirrr lrri ke vA gi6

t r i cdn lai ' r . , . . - . - -^r-a.^ r . . . . \ ,^,* t ' " i , " ." . -r ," . ' . , -" . , r l i r rh l009i l - ' f -u l ( ' ngar 20

KhALr hao rrich rheo phr,Lo'g ph6p dudng thi^g dLLcr-c qLry dirrlr t4i 1-lrong ttL sd 203/l

thirng 10 ndm 2009 vi i I 'h6ng tLr. s6 .4-5/20t i t i : r ' -n-rc ' 'gdy 25 th6rrg 0' : l 'ar ' 20l l ctra I l0 l r i i chirrh Vi6t

Narn. l 'hoi uiarr klrAtr htltl clttrrc ttti 'c titth tthrt satt:

| 5 -20 nanr

3- I 5 ni inr

6-20 rritrtt

I 5 10 r t a rn

j - | 5 n i t t r

6-20 I ratn

I 5 -20 nam

3- I 5 n int

- Nha ci la. v61 l i ie t l t r i tc

- M6y m(rc thi0t bi

- Phuo-ng tiQn v4n tai

- Nhd cira. vAt ki6n trirc

- Mdy moc thit5t bi

5. Nguv0n t ic ghi nhin vi kh6u hao n6t cQng sr in dAu tu'

6. Nguv6n t fc ghi nhfn cfc khoin dfru tu thi chinh

K h o n n c r a u t L L v d r o c d u g t y c o r l , c 6 n g t y r i o n k 6 t d u . o . c k 6 t o 6 n t h e o p h L r t r n g p h i p g i A g o c r ' t r i n l r L r ; - r r r t h r r r n t l r x r c

ctr iaru congty.on, "6,.19

ty l i6n t<ot phat t i ; ; ' ; ; ; ; ; ;4; '^t t . t1t ; t ghi 'nLqn vlo l lac' cao Kit r .1tr . l r .qrt dQr.rg

kinh doanh. c5c khoii' duo.c chia kh6c (ngodi ro. i nliuln thLran) dri'qJcoi ld phan thLr hoi clic khrtur clar tu r'a

dugc ghi nh{n ld khoAn gi6m trir gi6 g6c dAu tu'

Krroan crau t tL vi . cong ty l i6n doan'.ducrc kr l to6n theo phrLoug phnp giA, g5c. Kh.arr ror g.1-r r icu croarh

r ih. 'g cr i6Lr chi '6 theo thay d6i c ira prrfur^so hrrr .r cr-ra c6ng ty, ' r*rn 'g 'rdi rai i t r - ' , - ian.. , ra corg ty l ic 'doanh B6o

cio K.t c*rA hoat dQ,g kinh dozrnlr cua.o6ng ty.pha'6nlr k l ioan thtr nhap c'Lcrc chia r iL l t r i nhuirr t l rLran l t r i ke

cuaCOngty t ien doanir ph6t sinh sar-r khi gop v6n l i6n doanh'

Ho4t dQng li6n doanh theo hinh thiLc Hoqt dQng kinh doanh d6ng ki6m.so6t v,a^Tei.1an d6ng ki0rn soat duoc

C6ng ty 6p dung ,rg"y6;;;t ka to6n chung nnui'O'i c5c hoat dOnglinn doanh th6ng tlir'Long khric

-l-r.ong c16:

. CCr'5; ty theo cl6i r i€ 'g c6c khoa' thu nhdp,.chi phi l i€n qua' d5n h.at dQng l i6n cloa' l i rd t i r t tc l i i€rr phin

UO .ito'"a. b6n trong iiOn anunn theo hqp d6ng li6n doanh:

cf)N(; r ' \ 'c 'o pu' \N xl{ t l ' tNc s, tN HoA si l \ l t B , \ O ( \ O ' 1 . \ l ( ' l l l \ l l

t ) ia chr: r11 ' ! 11619 n16q, 1r. ( .opgty theo d6i r iengtdi san gr ip vt in l iCn doanh. phl i rr v6n gi ip vt io tdi sarr d6ng I ' i0rn stxi t ra ci ic khoarr

c6ng no. chung, c6ng no- r i6ng ph6t sinh tLl ho4t d6ng l i6n doanh.

C6c khoan ctAu tu clii 'ng khoan tai thoi diern b6o c6o' nOu:

. Cci tho'i han thLr 56i hohc d6o harr kh6ng clLrri 3 th6ng kd til ngay rnua klroan claLr 1tL clti dtLoc cor ld " cac

lihoarr tucrng duong ti6n"lgo thoi han thu h6i v6n d6rr I lanr ho4c trong I chLr k! k inlr doanh dLroc phan loai la tai :arr t rgrr tr l r r t r :

( . t l to. i 5an thu h6i v6n trdu I rr : im lrodc htrn I chu kj , l i inh cloanl l dtLtrc plrAn loai l i t t \ i sart c l i i i harr '

Ci ic L5.an <JiLr tr-r c6 phi0g rai gt ip r ,6n cir \ i han cluo-c l i6. toi in t l rctr ngtr l0n tac gir i goc Iar thoi t i i0m

3jll2l20lj. vi6c *",.,-r r6t trich tap ctiL phong viri c6c khoan <tdLr tr.L nay clucrc dr-t'a trctr co so tinh hinh tai chinlt

cua cdc doanh nghiQP nh6n g6P v6n'

7. Nguy6n tic ghi nh$n vir v5n hoi cfc khorin chi phi di vay

c-hi nhidi vay bao g6m: I-di t iAn vay ngin han, l [ i t idrr vay ddi l ran. l i .e i ca l6i t i6n va1' tr t ] t r eie kh. l rr thi t t c l t r :

;'l;,1';i,;;, ,j#fil" "niOi

r.i-,a,,'t.,oi. phr-r troi ph6t sinh li6n quarr cl6r nhilng lihoa'ral do;rhrit na'ir t'ai

;; l i l , , i ;ff iorl i" iA'"a. khoarr chi phi phu ph6t -sinlr l i6n clr.rarr tt i i qtta trinh lat't l ttt ttrc \a\ ri i ehi Plti utr

ch i r rh c t ta t i i sAn th r rc td i ch inh '

( l r i ph i c l i lav c tu 'oc ,gh i nhan.vAo ch i ph i san xuAt , k inh c loanh t ro t rg k1 ' kh i p l r r i r t s in l r ' l rL | k l t r c l r i Ph i d i ra r

li6n cluzr' truc ti6p cign viQc dALr tu' xAy dr,Lnf hoic. satr x'6t dtr cla'g ttuOg tinl r"ao gih t.i cLra tdi sarr dci' Cac

chi phi di vay dugc v6n h6a khi doanh nghigp cirac chin thr,r clrLo. c lo-i ich ki'h t6 trong tuo'g lai c1o str clung

tdi san rt6 vd chi phi di vay c6 th6 x6c rlinh dlLgc mot c6ch d6ng tin cay.

.r-rreo chuan muc K6 to6n Vi6tNam s6 r6.,crr i phi di vay", v i .c v6n hoa chi phi c l i var vdo gi ; i r r i rdi san do

dang cltloc bet ddu khi thija rn6rr cl6rrg tlro'i c6c clieLr ki6n sau:

. ( 'ac chi pl i ichrt r , i ( rc ctALr tLI xAy'clyng hodc satt xLrAt taisart dtr c lurrg [rAt daLr phlt l s inh'

. ( lac ch i ph ic f i vay ph6t s inh ; r r . - . - * : r

. L.ric hoal clQng cin thi6t trong vi6c chrran bi ciua tdi sirn cld' clang Yr\o su dLtng hoirr: b6n clang drLtrc tietr

h a r r l r .

ViQc v6n h6a chi phi di vay sO duo.'c t4m ngi.r'ng l4i trong.c6c giai,clo4n rna qr-r6 trinh dALr tu xdy cliLng h.dc san

*u5t tai san do.dang bi gi6n cloan, rrtl khi sq gi6n doan do ld can thiOt'

Viec v6n rroa chi phicr i vay s6 chAm dif t khi c6c hoir t d6'g chLr y6u can thi6t cho.viec crrua* bi r lL*r rr i \ . r c lo

dang. r , i )o srL clung hoirc b6n di hoAn thzrnh. chi phi c i i vay phhi s irrh sau clci sd clrLoc grr i nlrr in l i ehi plr i sa|

xLra t k i 'h c loanh t ro r rg ky I 'h i phht s i , l t '

. , , n6 ' r r r r 1 ,1 ' r r r r i r i r : r r r i i tg h ic i t t r . r tg khr c l r t r('dc lihoan thu nha;r ph6t sinh tir hoal d6ng cl6tr tll tanl thiri c,r-ra cac lihoatl r'6tt r'tt)'

t l r -Lt lc stL cl t - t t tg vao rnuc cl ich c6 cl tLtrc tdi sai ido dan; ' ' th i phai ghi giarrr t r iL r i to chi phi dr rar phat sirrh khr ron

hoa.

Chi phi di v.ay duo-c v6n h6a trong.kj fl?"g duqc vuot.qu6 tdng s6 chi phi dlvaV phat sinh trong kj do' C6c

khoan lai ti6n vay vir khoa' phan bo cniei [hAu rro[c phL.r troi duqc v6n hoa trong tu''g kj khorrg cltto-c vt'to1

qLr6 s6 l6i vay thuc tl pniiri"ft va so pSan b6 chi6t khALr hoqc phLr troi trong k! dci

8. Nguy0n tic ghi nhfln vir phAn b6 chi phi tri tru6'c

c6c chi phi tra truoc chi ri€n quan di5n chi.phi sa' xu6t kinh doanrr .5rn tdi chinh hiqn tai cirto. c ghi nhAn la chi

phi tra rru6.c '96' t.,an va dugc tinh uao "rri'prri*J;;;;ili.];

doanh rro'g nirn rdi chinh clac chi phi c'li ph6t

sinh tro'g n6m tdi chinh nrrr-Lng ri€n q'an aal r.aiqrJ iropt.dQng san xLrat*ki'h doa'' cr-ra rrhi€u rirnr tdi c'i' '

ducrc hacrr to6rr c?ro chi phi trd tru6c dni hrrn cr. phan b6 clA' vao k6r qua hoat clQ'g ki'h doanh 1r'org ra'r tai

chiuh sau. cr6c chi prr i sau d6-v cri phet sinir t .orig narn tdi chinh,nr,, i l ig duo-c hach roa'rt\r chi phi tra lrrt irc

;; i | ' , . ;a fnan to clAn ' iro k6t qua hoat clong kirrh cl 'arth trong trhieu natr:

- C h i p l r i s r ' r a c l r i r a | 6 r r t a i s d n c 0 . J i n I - ' p h a r s i r r l r r l l i t l l i l l q t t l i | t r t l :

- Clh i phi thue van phdng. nhd xr- r t ing ph6t s i r rh t rot tg cAc l i j sau:

- Cdng cu dung cq xuAt dirng c6 gi6 tri l6'n'

I

{

(

cONG TY co PHAN KHoANG sAN HoA BiNrl

cho nguoi mua;

' COng tY kh6ng con nim

BAO CAO TA I CHINH

Db c!rL:

ViQc t iph vd ph6n b6 chi phi t ra t ru6 'c c ld i h4rr vao chi p l r i san xuAt k inh doanh tL lng l i1 , hach toa n c l t toc c i - t t r cr - t

vAo t i l l i ch6t , mfc d6 t i lng loai ch i phi d6 chon p l rut rng phAp vd t iOu th iLc phAn bi i h t rp 11. ( ' l r i p l r i t ta i l ' r tcrc

c lLroc p lAp bo t lA l r v i \o c l i i ph i s11 ruAt k inh c loanh lhco phrxrr rq phap c l t t i l rg , t l t i r rg r rgoai t r t r c i re t i r i i t l r i d t '

cac doi t l i i cong s lL dutrg. . ch i phidLioc xac c l inh t l rco s6 t l t t r c l t r t rc t i r cac doi r l i r c lLrr rg.

9. Nguy0n tic ghi nh4n chi phf phii tr:i

Chi phi ph6i tr6 ld nhirng khoan phai tra clro c6c chi phi dd ph6t sinh nlrung chua tra. cLr the ro dtt e hi phi phai

tra tai ngdy 3111212013 ld chi phi ki6ni to6n c15 phSt sinh nhu'ng chira tra'

l0.Nguy6n t ic vh phu'ong phdp ghi nhfln cfc kho:in du phong ph:i i trd

I L Ngul '6n tfc ghi nhAn v5n chti sri hff 'u

V6n dAu tr-L cua chu so.hfr'u <Iu<rc ghi nh6n theo s6 v6n thuc girp cua chLr scr hfr'u.

Th6ng du v6n c6 ph6n du-gc ghi nhAn theo sd ch6nh.t6ch.tdn hcrrr ho6c nho hcrn giDa gi i thuc rC phdt

hdnh vir mQnh gi6 "5

pfrf" f.f,i pnai nann cd phi6u lAn dAu, ph6t hdnli bd sung hoac t6i ph6t hdnh c6, . ipn leu quy .

V6n khac cira chu so' hii.u du'o-c ghi theo gia rri cdn lqi giila gi6 tri hcrp 11' cua cac tdi san 'ni\ doanh nghiQp

du.oc circ to chirc. cd, nhin kh6c14ng, bieu sau khi t ru '(-) c6c khodrr inue pnal nop (nci tr c.) l icn t l t t t i t r d6n

chc rdi s i in r luryc t4ng. bi6u nr:ry; vA l i i ' toan bo sr-rngtu ke{t qu:1 hoat clong l<inh doanh'

c6 phi6u clLr! ld c6 phi6u c1o C6ngr ty phat hz\nh vir saLr c{r i rnua lai . ( 'o phicLr cl t r ! dLrtrc r :hi rr l rart thco sia

; i i lr;;;6 i;tr inrr uay rren Barrg ian <ro; k6 toan [d kh,rin ghi gi,r 'v. 'chrr scr hit 'u'

Lo-i nhuAn sau thu6 chua phAn pnOl ta s6 lgi nhu4n ty':1.rho1t do.nq.:uu 9:","11.ehi0n sau khi tru'(-) cac

khodn di6u chinh do 6p dung h6i to thay d6i chinh sach k6 to6n va oiou chirrh hoi t6 sai sot trorrg v€u cua

cdc n[nr truoc.

12. Nguy6n t ic vh phrrcrng phtp ghi nhin doanh thu

ItuLrt th r l t r t hi t t hing

Doanh thrr b6n hdng clLLclc ghi nhan lihi dong tht\' i thoa mdn c6c clictr li i0rr satt:

. ph6n l6.n riri ,.o uito,.i ich g6n lionl6i quyen so hiLu san phdur hoac hd'g h6a cld drLoc chLtlctt siao

g i f r ' q u y 6 n q u 6 n l y h d n g l r 6 a n h u n g u ' d i s o ' h [ ' t r l r d r r g h o a l t o A c q t t r i ' r r k i e r l l

so6t hdng h6a:

' Doanlr tht t c irLoc x6c dinh tLlong d6i chic charr:

. ( ' 6 n g t v c l 6 t h u c f r " L c l . c h o { c s d t l r u d t L o c l c r i i c h k i r r h t 6 l r } g i a t l c l i c h b a r r h d n g :

. Xeic dinlr dr,r t lc c lr i phi l icu r l t tat t c ldrt giao dich bnn hattg

Doanh thu hoqt d6ng tdi chinh

I)oanh thu ph6t sinh ttr'1i6n l6i, tiAn ban quyqn. c6 tilc' lgl]lh:ii" ducrc chia vir c6c khozur doanh thtr hoat dQng

tai chinlr kh6c duo-c ghi nhan khi thoa mln d6ng rhoi lrai (2) clioLr ki€n sau:

n Cir kha nang tlru ducrc lcli ich kinh tti tiL giao dich clo:

' Doarl l t t l t t r dt to-c r6c dinlr t t rorrg doi c lr ic c lrart '

. C6 t i rc, lo- i 'hua' duo.c chia.drro"c ghi nhan hhi C6rrg ty cluoc q'1 'e ' nhAn c0 t iLc h. i tc diLoc qtt tcr l

nhAn lo-i nhufln tu vi6c goP vOn'

13. Nguy6n tic vir phuong ph6p ghi nhQn chi phi tiri chinh

C'ac khoan,;hi phiclLLc- ' -c ghi nhAn vdo chi phi tdi c l i in lr gorn:

. chi plr i t ro6c "a.

thoan t6 t ien qr-ran dcn c6c ho4rtd6ngdatrtLLtai c lr inh:

' ( ' l r l P h i d i I i t Y v t r t t :

coN(; -r'y cro pHAN KnoANG sAN Hon eiNrt BAO ( , \O ' [ 1 ] ( t | l \ r l

!E*g!i, Xa lt61rC lll@!Jt_t!!a B_tdt _tinh Hda FinL -.*-* --Q-o. Cac kho6n 16 do thay A6i t'1' gia hOi Ooai cua c6c nghiOp v;r ph6t sinh li6n quan clert ngoai t.i:

C6c khoan trOn du'oc ghi rrhqn theo tdng s6 ph6t sirrh trong kj,, l<h6ng bir tru'vcli cJoatrh thLr hoat dong tai

ch inh .

14. Nguy,6n t ic vh phun'ng phip ghi nhAn chi phi thui i thu nhAp doanh nghiQp hi0n hinh. chi Phi thue

thu nh4p doanh ngh iCp hohn l4 i

( hi phi thLr6 thu nhAp cloalr l r nghi6p hi6n hdnh dLrt-r-c xas cl inh trCn co str t l t t t nhip chiu tht te tr t t l r t rc strat t l rLrd' fNDN

trong I tdm hiQn hdnh.

Chi phi thu6 thLr nhap doanh nghiQp hobn lai dugc x6c dinh tr6n co so s6 chcnh lOch tanr thtri clLttre khaLr trit.

,6 ch€ntl l6ch tam tho'i chiu thut vd thu6 su6t thu6 TNDN'

vioc xdc dinh thu6 thLr 1[rdp cira C6ng ty cdn cf i vDro cr ic quy dinlr hion hdnh vC thLrc. TtrY nhicrr . r t l t t tng qLt l

c l i r rh ndy,t l ra,v- c l t i i theo t iLr-Lg thoi .k j , ,ua uig. x6c dinh sau cing v€ thLr6 thu nhap cloanh nghi0p trr i thLrt ' rc Vatr

k6t qLrA ltiem tra cLta ctr clttatt thrtti cti thanr quydn'

15. Qu! r lg 'phdng trg 'c6p mat " iQc

l i rm

16. Nguy6n tic ghi nhfln cic kho:in phrii thu thuo'g m4i vh phiii thu kh6c

a) NguYAntdc ghi nhQn

c6c khoan phai th' kh6ch hdng, khoan trrl tru6'c cho nguo'i b6n. phai thLr 116i bd vd cdc khoan phai thLr kh6c

la i th i r i d icm hdo cao nd t r :

. ( . t i thoi han thrr h6i hodc t l tar-r l r ro6n c16n I ndnt ( l roirc tr0ng r116t chLt l<j s iur xt tal k irrh t loarrh) i l t toc pl i l i r l

l c la i la ra i s ,n t lg i r l ha t t ' , . . ^ . - r , -x , . . /1 "^ i , . r r , r r k i r rh d ( )a r lh )dr r .c pha '

. C6 thir i han thu h6i hodc thalrh toAn trcn l rrdnl (hodc tren t t - tot c lr t r k l ' san xttat

loai ia tdi san ddi l tat t .

b) LQp tlry phitng phtii thu khd ititi

Dg.phong no. plrdi thu kh6 doi ld du'phong phan gi1.t1i.bi t6n th6t cira c6c khoiin no phai tlrtr quA han thanh

to6n, 'o . phAi thLrchr "Laqu6 l i4nnhu 'g"o t f t "C i f - ,0 , ' t !AOi aun" .c l -ok l r6chnc ;k l r6ngcokhanAt rg tha 'h toan 'd ieL t

k i0n l ipd t r .phongt l reohu6ngdanta ;Th6; ; ; ' ' , - ;6 "22 ;B12009r r r ' -BT ' ( 'ngd ; -07 / r2120,0c) c raB. I ' . i ch f thbar r

hdnh; l -hong tu s6 34/201 l / i l ' -B' l C ng, iy i+ thdng 03.nanr 201 I vr\ r ' l io irg t tL so 89i20l i / ' t I I3I( ' ngr i l 2t i

rharrg 06lam 2013 vC viqc sLra d6i, b6 iLrng' l ' l " r6ng tu s6 22812009/ l ' l -" l l ' f ("

l6.C6ng cu t i r i chinh

a) TEri srin thi chinh

Theo thong tu 210;200g/TT_BTC ngdy 06 th6ng 1 I nAm .2-00.J, tdi sarr rai chinh duo-c phan loai rn.t c6ch phir

ho" p, cho mpc dich thuyt5t minh trong c6c bdo ca"o tai chinh, tdi srin tdi chi'h du'o-c ghi nlran theo uia tri ho-p l;'

th6ng qua 86o c6o kiit qud ho4t dQ'g kinh doanh, c6c khodn .1.,o uuy vd phai thLr' c6c lthoarr clAtr trr gii derr

ng.ay cr6o ha' vd t . r i -san tdi chinh san sanf Ja ta, , . cong,y quy6t d, ' t r pha' r .ai cac r i i sar r . i crr i ' ' nar rar

tht\i cJi0rn ghi nh4n lAn clALt'

-r .ni thoi diem glr i nhan lAn daLr. rai san tai chinh dLrqc x6c cl inh theo nsu\ 'c l ] gi6 c0ng rt i r chr pir i g iao dich

truc 1i6P c6 l i in quan.

aac tai san tdi crr inrr cua cong ty bao 96rn t i6n vd c6c khoi i ' t ian gLLi ngir hqn' c l ic khoan phar thtr l i l rdch hdng

vd phai th' kh,c. cdc c.ng "ritai "nint.t

duo-c rri6m y6t, khong duoc 'i6' y€t'

b) Ng phii tri tiri chinh 't vd rnr-rc dich cira krroarrr uo rdi chinh 'a clr'Lo. c

viQc phan loai cdrc khodn no tdi chinh php thuQc vdo bdn "n."i,.1:,]l;:.:1;j'J'ff]T: il;l ;i,;';'ri''*qLry.t dinh tai trrd,i Jia* gr-,i nhdn.barr our,. N','pnai tra tai chirrh cua c6'g ty 96'r c6c kr-rr:an phai rf. rg''or

b6n. cdc hhoan phai tra kh6c' nq vd vay'

-rai th. i di6m ghi 'h{ ' rAn dALr,.c6c.khoan no. ph6i t ra tdi chiuh cILLcrc ghi uhin ba'daLr r l icr rsu\cn gra colrg

vt i i c i rc chi phigiao dich trr , rc t i6p c6 l i6n qi tan'

11. 86o c6o theo bQ Ph$n

B0 phan theo lTnh vuc kinh doanh l1mot pha" ":.tl]c,"1",{i:l

ri€ng bi0t tharn gia.r'ao clua trirrh satr ru6t hodc

cung cAp sA' pliAm dich vu vd c6 riri ,o uJlo. i ich ki'h t6 khec v6'i c6c bQ phan kinh cloanlr khac'

( O \ ( ; l \ ' ( r O P l l ; \ N K I I O A N ( ; S , \ N l l 0 , ' \ B l N l l U \ O ( \ O | \ l ( t l l \ l l

l ) ia ch i : \n I 'hong Nh l i t , l ' ! , t !d4 ! ] iqn , ' [ inh l l -da l ] inh ( h i l nam t i r i e h inh k i t th i rc ngr i r - l l i 0J /20 tS

1 'h6r rg t in b6 phAn c l r roc t r i r rh b2ry theo. l iuh vLLc k inh doan l r vd k l ru v r -Lc d ia I , l ' . I l t i o c i io bo ph i i r r chr r r l i l cL r la

theo l inh vuc k in l r doanh dua t r€n co cau t6 ch[r 'c vd qudn t : i n6 i b0 va hd th6ng Bao cao tAi ch i r rh nOi l ro c t ra

C6ng ty .

[, inh vuc kinh doanh

( 'orru ty cr i c6c l i t rh vuc l< inh doanh c l t inh sau:

- L l t rh v .Lrc k in l r c loarrh tpr ing thdl rh phi i rn: Kl ra i t l t r re e l r i 'h ier l l i l to l t r r r ' . sat t

- I i r rh v t tc k i t t l t c l t tar r l i ban h ing ht i i i : IJLrot l h l i l r khoi i t rg sal t .

t lo phd' t leo khu vu 'c c l la ly ld r r rdr phdn c<i th i rae d inh l i ing b iot rhanr g ia rdo c l t ta t r i r r l r sar l \ t i i1 l to i tc c t t l rg :: ' ' , . - r : - r - - . - r r .n ' ,o n l rarn n, i nr6t r r he vd cr i n i i ro va lo i rc l t k i r lh t0 khac r ' t i i cac

cap san pnaln, olun vLl trong pli4m vi rnQt rn6i tru'o'ng kinlr t6 cr'r t l

b0 ph0n kinh doanh trong c6c m6i truong kinh td kli6c' j

K l r r r r u 'c c l ia lv

goar cl6ng cria ci.ng rl, drLoc phdn b6 chri y6u u ;,1.t..1 vtfc l la N6i. i

,,

v- THONG TIN BO suNG cHo cAc KHoAN MUc rRiNH BAY TRoNG BANG cAN DOl KE ToAN

1 . t i d n

Ti6n mat tai quy

Tien ddng Vi6t Nam gi i i ng€rn h-rng

cqng

3. C5c khoin phi i thu ngin hqn kh6c

Phdi thu nguoi lao d0ng

Phdi thu khSc

cQng

4. Hdng tiin kho

Nguy6n l i6u, vAt l i6u

C0ng cu dung cu

Chi phi sdn xuAt kinh doanh do dang. ;

I nann pnam

Hdng hoa

cgng

5. Tdng, gi im tdisin c5 Oinlr hiru hinh

31t0312015uong

I 379 835

13 054 567

22 434 402

0110112015Eong

4 7 2 9 5 3 7 1

2 9 1 7 7 8 1 3 3 7

2 965 076 708

3110312015D6qg

260 000 000

':*=.jgjgjg

31103t2015D-6ng

307 375271

6 158 ' ,181

2 365 306 513

755 290 455

1/ 882 799 358

21 316 929 778

01to112015- ;uong

260 000 000

260 000 000

0110112015DOng

3A7 375 271

6 1 5 8 1 8 1

2 065 233 943

755 290 455

23 132 799 358

ze eo 6s7208

t

Don vrt inh Dong

Khodn mqc

: -NGUYEN GIA

si5 ou o1lo1l2o15Tdng do mua simTdng kh€tc

Gidm kh6c

si5 ou 31/03/201 5

Nhi cr la, vdtki6n truc

14 085 403 105

14 085 403 105

May.moc,thi6t bi

3 488 251 560

Phwcrng t iQnvdn td i ,

t ruydn d5n

570 330 463

c0ng

18 143 985 128

3 488 251 560 570 330 463

HAO MON LUV KE,

Si5 Oup 01101120'15

s6 ou 31 /03 /2015

18 143 985 128

8 304.645 714

I 733 488 409

9 ,839 ,339 ,414

9 410 496 719

GrA rR! coN LAIsi5 ou 0110112015si5 dw 31/03/2015

636,487,0349,202,852,380

06. Chi phi xAy dung co bdn do dang

Sua chua lcrn

cQng

07. Cic khoin t l iu tu tdi chinh ddi hqn

COng ty C6 ph€rn E6 SPi l i t

Cong ty Co ph6n Khai th6c Kho6ng sdn S6m Scvn

c0ng

08. Thul i vd c6c khoin phi i n6p Nhd nuoc

Thue gia tr l g ia tdng

ThuA thu nhfrp doanh nghieP

Thue tai nguY6nThue TNCN

C6rc khodn phi, le phi vdr clrc khodn phdi nQp khac

CQng

09. Vay vi nq dAi han

Vay ngdn han d6n han trd

c0ng

10. T6ng doanh thu bdn hdng vi cung cdp dich vtst

Trong do:

Doanh t frLr bdn hang

Doanh thu cunE cAP dlch vu'11. CAc khoin giAm tr i r doanh thu

12. Doanh thu thuAn vd nan hing vir cung c6p dich vu

Trong d6:

Doanh thu b6n hang

Doanh thu thu6n cung cAP dich vu

13. G ia v5n hdng b6n

Gi6 v6n hang b6n

Gidr v6n cira dich vq di cung cdP

cQng

31t03t2015uong

iao tit ta,s360 121 789

01t01t2015u o n g

3 6 0 1 2 1 7 8 9

360 121 789

31/03 /2015uong

5 000 000 000

887 250 000

5"887.250.000

0 1 t u t 2 a 1 5DOng

5 000 000 000

BB7 250 000

5.887.250.000

3110312015Ee-ng ,-

929 337 410

3 6 2 3 1 8 1 4 1 2

1 241 245 159

164 068 364

13 674 048

6 360 945 706

a110112015D-6ng

929 337 410

3 531 71 5 003

1 1 8 5 1 5 5 4 5 9

1 64 068 364

13 674 048

6 269 479 297

3110312015D6qg--

2 872 380 000

2 872 380 000

Quf I nim2015

Pilg-5 989 700 000

5 989 700 000

5 989 700 000

5 989 700 000

Q u f l n i m2015

5 250 000 000

0110112015Dong

2 624 380 000

2 624 380 000

Q u f I n i m2014D6ng

322 000 000

322 000 000

322 000 000

322 000 000

Q u y I n i m2014

273 157 360

5 250 000 000 273 157 360

14. Doanh thu hoqt dQng tdi chinh

Ldi t i6n g&i, t ien cho vay

cQng

15. Ch i ph i td i ch inh

Li i t i6n vay

cQng

16. Ch i ph i thu i i thu nh ip doanh ngh iQp h iQn h inh

Chi phi thu6 thu nhQp doanh nghiep t f nh tr6n thu nh?p chiu thu6ndm hi€n hinhDi6u chinh thud thu nhQp doanh nghiQp cOa cdrc ndm truoc vdo

chi phi thu6 thu nhQp hi6n hdrnh ndm nay

TOng chi phi thuiS thu nh{p doanh nghiQp hiQn hdnh

VII I - NHI. /NG THONG TIN KHAC

Khong .

Quf I n im2015

Qu! | n im2014

91 466 409

91 466 409

Hoa Binh, ngttY 31 thang 03 nam 2015

Quli I ndm?915_, _

16 499

16 499

Q u f I n i m2014

871 478

871 478

Q u ! I n i m29!5

Q u ! I n i m2014

NGr/Ol LAP BlEu

lrTr-'ftgry# 11't Ilt^e 44rrrr4rr ,6& 6rr"d/

KE TOAN TRUONG(p)?l ,= ir \K

tf rNH.l l