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BAO CAO TAI CHiNH CHO NAM TAI CHINN KET THUG NGAY 31 THANG 12 NAM 2016

CONG TY CO PHAN DO THI CAM RANH

CONG TY Co PHAN DO THI CAM RANH

MUC LUC

Trang

1. Mile lutc 1

2. Bao cao dm Ban TOng Giant doe 2 - 4

3. Bao cao kiem than d(ic lap 5

4. Bing can dOi ke toan tai ngay 31 thing 12 Want 2016

6 - 9

5. Bio cao ket qui hoat &Ong kinh doanh cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016 10

6. Bao cao hru chuyen tien to cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016 11 - 12

7. Ban thuyet minh Bao cao tai chinh cho nam tai chinh ket thtic ngay 31 tiling 12 nam 2016 13 - 34

**************************

•

1

LONG TY CO PHAN DO THI CAM RANH

BAO CAO CUA HO BONG QUAN TRI

H6i dong quan tri Cong ty Co phAn Do thi Cam Ranh (sau day g9i tat la "COng ty") trinh bay bao cao cua minh ding voi Bao cao tai chinh cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016.

Khai quit 's4 Cling ty Cong ty la cong ty c8 phan hog d'9ng theo GiA'y chirng nhan clang ky doanh nghiep s6 37030000130, 'Tang V Ian dau ngay 07 thing 01 nam 2005 do So. Ke hoach va DAu to tinh Khanh Hoa cap.

Trong qua trinh hog clOng Cong ty cla clugc So Ke hoach va DAu to tinh Khanh H6a cAp 1)6 sung cac GiAy chirng nhan clang ky doanh nghiep sau: • GiAy chirng nhan Bang ky doanh nghiep di'eu chinh lin thir hai ngay 11 thang 04 nam 2008: thay

dOi ten Cong ty to Cong ty CO phAn Cong trinh Do thi Cam Ranh thanh Cong ty Co phAn Do thi Cam Ranh va tang v6n di&I le tir 9.240.000.000 VND len thanh 12.000.000.000 VND.

• GiAy chi ng nhan clang ky doanh nghiep dieu chinh lAn thir ba ngay 07 thang 08 nam 2013: thay 6i ngtroi dai dien theo phap luat cua Cong ty va tang von diL le tir 12.000.000.000 VND len thanh 18.018.000.000 VND.

Tru so. chinh - Dia chi : S6 70 Nguygn Trong Ky, phoning Cam Lot TP. Cam Ranh, tinh Khanh H6a, Viet

Nam - Dien thoai : (058) 3 854 310 - 3 855 079 - 3 951 447 - Fax : (058) 3 855 510

float clOng kinh doanh cua Cong ty theo GiAy chirng nhan clang ky doanh nghiep la:

• San xuAt, cung cAp va tieu thu ntrac sach; • Xay dung cong trinh clan dung, cong nghiep, he th6ng al) thoat mot; Xay lAp duang day va tram

bie'n ap den 35 KV; • Xay dung cong trinh giao thong; • Kinh doanh phat trie'n nha; Dau to va kinh doanh ca so. ha tang ky thuat do thi;

• Thi'& ke cAp — thoat nuot; Giam sat thi cong xay dung cong trinh dan dung va cOng nghiep an cAp 3; Giam sat cOng tic xay dung va hoan thien cong trinh cap thoat mac;

• Van tai hanh khach duang b6 khac; • Van tai hang hoa bang duang b6; • Kinh doanh dich vu nha hang; • Kinh doanh dich vu khach san; • Ban buon vat lieu xay dung, 6 ngu kim, thi& bi nganh mot, nganh dien, thi& bi nhiet va phu tong

thay the; • Quan ,1S, cong vien, cay xanh; chain soc cay xanh, b6n hoa, cay canh; Quan van hanh va sira china

thong diO chieu sang cong cong; • Quan 1y nghia trang va kinh doanh dich vu mai tang;

• Hoat clOng the thao khac; • float dOng vui chai giai tri; • Kinh doanh dich vu tram tong hoa, cay canh;

• Thu gom rac thai; • Xir ly rac thai, dich vu but hAm ve" sinh, xir 1ST moi twang;

• Quan lST va van hanh he th6ng thoat ntrot, xir 1y nu& thai;

• Xay dung cong trinh thity

2

CONG TY CO PHAN DO THI CAM RANH BAO cAo CUA. HOI DONG QUAN TRI (ti'ep theo)

Hoi dong quail tri va Ban di&I hanh, quan 15, Cac thanh vien HOi dOng quan tri va Ban diki hanh cua Cong ty trong nam va cho den thoi diem lap bao cao nay bao

Hifi ding quart 14 HQ va ten

Chirc vu Chu tich Pho Chu tich Thanh vien Thanh vien Thanh vien

NgaybO n1.0m

TrAn Van Be Bid Ngoc Phiic Le Xuan Cuing Bui Van Khuang Pham Van Minh

BO nl-Rin ngay 28 thing 5 nam 2013 BO nhWin ngay 28 thang 5 nam 2013 BO nhie'm ngay 22 thang 3 nam 2008 BO nhWm ngay 22 thang 5 nam 2013 Bo nhi@n ngay 22 thang 3 nam 2008

Ban kiam soot Ho va ten

Chirc vu Truong ban Thanh vien Thanh vien

Ngay bo nhi@n

Dinh Van Toan Pham HOng Doan Nguyen Huy Phtrung

Ban diau himh, quart 1.17 Ho va ten

BO nIRrn ngay 22 thang 3 nam 2008 Bo nhiem ngay 22 thang 3 nam 2008 BO niOm ngay 22 thang 3 nam 2008

Chirc vu

Ngay bt) nhWm/ mien nhWm

Trail Van Be

TOng Giam dOc BO nhi01 ngay 08 thing 4 nam 2016 Bui Ngoc Phfic TOng Giam doc MiZn niOm ngay 06 thang 4 nam 2016 Pham Hiru Dat

Ph6 TOng Giam deic BO nhWm ngay 22 thang 5 nam 2013 Le Xuan Cuing Ke toan twang BO nhie;in ngay 22 thang 3 nam 2008

Dal din phi') lu;at Nguoi dai din theo phap luat cua Cong ty trong nam va cho den tiled diem lap bao cao nay la Ong TrAn Van Be — Chu tich HOi &Ong quail tri (b6 nhWm ngay 28 thang 5 nam 2013).

Ki6m toan vien Cong ty TNHH Mem toan va Ttr van A&C da duvc chi dinh kiem toan Bao cao tai chinh cho nam tai chinh k6t thfic ngay 31 thang 12 nam 2016 dm Cong ty.

Trach nhifm ciia Hqi ding quail tri HOi dOng quan tri chiu trach nhWm lap Bao cao tai chinh phan anh trung thut va hop ly tinh hinh tai chinh, kat qua hoat Ong kinh doanh va kru chuyen tien to cua Cong ty trong nam. Trong vi& lap Bao cao tai chinh nay, HOi &Ong quan tri phai:

• Chon lua cac chinh sach ke toan thich hop va ap dung the chinh sach nay mot each nhAt

• Thgc hien cac xet doan va cac u6c tinh mot cach hop 1/ va than trong.

• Neu Ili cac chuan muc ke toan ap dung cho Cong ty có &rot tuan thfi hay khong va tat ca cac sai llech tong yeu cid dtrot trinh bay va giai thich trong Bao cao tai chinh.

• Lap Bao cao tai chinh ten co so hoat dOng lien tuc trir truang hop khong the cho ring Cong ty se tiep tuc hoat &Ong lien tuc.

• Thie't lap va thuc MON thOng ki'e'm sok not 1)0 mot each him hWu nhAm han ch6 rui ro c6 sai sot trong yeu do gian lin hoac nham Ian trong vi& lap NIA trinh bay Bao cao tai chinh.

HOi dOng quan tri dam bao cac so ke toan thich hop dtrot hilt gilt dAy du de phan anh tinh hinh tai chinh cua COng ty vii mire di) chinh xac hop 1S, tai bat IcS/ thoi diem nao va the

, sach toan tuan thit the

do ke toan ap dung. HOi (long quan tri cling chiu trach nhiem quan ly cac tai sari dm Cong ty va do do dal thuc hWn cac bin phap thich hop de ngan chin va phat hWn cac hanh vi gian Ian va cac vi pham khac.

3

CONG TY CO PHAN eO THI CAM RANH BAO CAO CUA HOI GONG QUAN TRI theo)

I-16i d6ng quan tri cam ket da tuan thu cac yeti cau neu ten trong viec l'Op Bao cao tai chinh.

Phe duA't Bac) cao tai chinh 1-16i dOng quan tri phe duyet Bao cao tai chinh dinh kern. Bao cao tai chinh dal phan anh trung thuc va hop ly tinh hinh tai chinh cua Cong ty tai the diem ngay 31 thing 12 nam 2016, cling nlux ket qua hog &Ong kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh ket thfic ding ngay, phi' hop voi cac Chan Imre Ke toan, Che di!) Ke tan doanh ngh4 Viet Nam va cac quy dinh phap b't c6 lien quan den viec lap va trinh bay Bao cao tai chinh.

TrAn Van Be Chit tich Hoi dOng quail tri

Ngay 13 thing 03 nam 2017

4

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Chung toi da kie'm toan Bao cao tai chInh kem theo cua Cong ty,C6 phan DO thi Cam Ranh (sau day goi tat la "Cong ty"), dugc lap ngay 24 thang 02 nam 2017, tir trang 06 den trang 34, bao gtim Bang can d6i k6 toan tai ngay 31 thang 12 nam 2016, Bao cao,ket qua hoat dOng kinh doanh, Bao cao kru chuyen tien cho nam tai chilli' ketthucding ngay va Ban thuyet minh Bao cao tai chinh.

Trach nhiOm cua HQi d6ng quail tri HOi citing quan tri Cong ty chiu trach nhiem v6' viec lap va trinh bay trung thtrc va hop IS, Bao cao tai chinh cua COng ty theo cac chuan rmyc ke toan, Che dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 1ST c6 lien quan den viec lap va trinh bay Bao cao tai chinh va chiu trach nhiem ye kiem soat not bO ma Hot gong quan tri xac dinh la can thiet a dam bao cho viec rap va trinh bay Bap cao tai chInh khOng co sai sot trong yeu do gian lan hoac nham fan.

Trach nhiOm cua Kiem toan vien Trach nhiem cua chUng toi la dua ray Bao cao tai chinh dua ten ket qua cua cuOc kiem toan. Chung toi da tien hanh ki'em toan theo cac chuan mut kiem toan Viet Nam. Cac chuan mtrc nay yeu,cau chUn* toi tuan chuan mgc va cac quy dinh ye dao dire nghe nghiep, lap ke hoach va thuc hien cuOc kiem toan de dat &Ric sir dam bao hop ly ve viec lieu Bao cao tai chinh cua Cong ty co con sai sot trong yeu hay khong.

COng viec kiem town bao g6m thgc hien cac thd t-uc nham thu thap cac bang chfrng kiem toan ve cac s6 lieu va thuyet minh teen Bao cao tai chinh. Cac ilia tuc kiem toan dugc lira chon dua teen xet doan cua kiem toan vien, bao gom danh gia rui ro c6 sai sot trong yeu trong Bao cao tai chinh do gian lan hoac nham lan. Khi thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat not 1)0 cua Cong ty lien quan den viec lap va trinh bay Bao cao tai chInh trung thuc, hop 13% nham thiet cac thu tue kiem toan phis hop veil tinh hinh thirc te,, tuy nhien khong nham muc dich dtra raykien ye hieu qua dm kiem soat not 1)0 Cong ty. Cong viec kiem toan cung bao gom danh giatinh thich hop dia. cac chinh skh toan dugc ap dung va tinh hop ly cua cac trac tinh ke toan I-10i &mg quan tri ding nhu danh gia viec trinh bay tong the Bao cao tai chinh.

Chung toi tin Wang, rang cac bang chung kiem toan ma chung toi da thu thap dugc la day du va thich hop lam co. cho kien kiem toan cua chung toi.

Y kien cua Kiim than vien Theo yt kien cua chung toi, Bao cao tai chInh da phan anh trung thirc va hgp ly, tren cac khia canh tong y6u tinh hinh tai chinh cua Cong ty CO phan DO,thi Cam Ranh tai ngay 31 thang 12 nam 2016, cang nhu. ket qua hoat,dOng kinh doanh va tinh hinh hxu chuyen tien cho Warn tai chinh ket thuc ding ngay, hgp vai cac Churn mire Ke toan, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay Bao cao tai

ng-tYTNHIR Ki6m toan va Tv yin A&C Trang

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5

CONG TY Co PHAN of) TH! CAM RANH Dia chi: So 70 Nguygn Trong KS/, phuarng Cam Loi, TP. Cam Ranh, tinh Ithanh Hoa, Vi't Nam BAO CAO TAI CHINH Cho nam tai chinh ke't thfic ngay 31 thang 12 nam 2016

BANG CAN DOI KE TOAN Tai ngiy 31 thing 12 Wain 2016

CHi TIEU Ma so minh St) cutii nam

Don vi tinh: VND

So d'au nam

A - TAI SAN NGAN HAN 100 31.384.594.568 30.820.581.758

I. Titn va cac khoan tuceng dulYng titn 110 V.1 18.452.564.784 21.018.497.848

1. Titn 111 2.754.005.942 2.031.070.945

2. Cac khoan Wong throng ti6n 112 15.698.558.842 18.987.426.903

II. D'au to tai chinh ngin h#n 120 425.635.000

1. Chiang khoan kinh doanh 121

2. Du phong giam gia chimg khoan kinh doanh 122

3. Dau to nam gift den ngay ciao han 123 V.2a 425.635.000

III. Cac khoin phai thu ngAn han 130 9.067.366.510 7.348.377.954

1. Phai thu ngan han cua khach hang 131 V.3 7.120.548.645 5.902.611.121

2. Tra truck cho ngithi ban ngan han 132 V.4 587.566.400 57.700.000

3. Phai thu nOi b0 ngan han 133

4. Phai thu theo tien dQ kd hoach hop ang xay dung 134

5. Phai thu ve cho vay ngan han 135 7.830.000

6. Phai thu ngan han khac 136 V.5 1.350.062.758 1.377.247.393

7. Dv phong phai thu ngan han kho doi 137

8. Tai san thi6u chi!). xir ly 139 V.6 9.188.707 2.989.440

IV. Hang din kho 140 3.652.624.712 1.751.973.924

1. Hang din kho 141 V.7 3.652.624.712 1.751.973.924

2. Dv phong giam gia hang ton kho 149

V. Tai san ngin h#n khac 150 212.038.562 276.097.032

1. Chi phi tra trink ngan han 151

2. Thud gia tri gia tang dirge khau trir 152

3. Thud va cac khoan khac phai thu Nha mrac 153 V.13 212.038.562 276.097.032

4. Giao dich mua ban lai trai phi6u Chinh phu 154

5. Tai san ngan han khac 155

Bei° ccio nay phcii chew ctoc ding vat Ban thuyjt minh Bcio ccio tai chinh 6

SO du nam

58.309.856.539

-

51.455.769.720 51.455.769.720 84.533.569.693

(33.077.799.973)

-:-„-

. ..'.5,\ • y/,,'

50.172

50.172.298

700.000.000 700.000.000

6.103.914.521 6.103.914.521

-

89.130.438.297

CONG TY CO PHAN DO THI CAM RANH Dia chi: S6 70 Nguygn Trong KS/, phtrang Cam Lai, TP. Cam Ranh, tinh Khanh floa, V* Nam BAO CAO TAI CHINH Cho Mtn tai chinh ket thitc ngay 31 thang 12 nam 2016 Bing can di lit toin (tiep theo)

CHI TIEU

MA so

Thuytt minh SO call nam

B- TA! SAN DAI HAN 200 60.202.515.281

I. Cac khoan phai thu dai han 210

1. Phai thu dai han cua khach hang 211

2. Tra truck cho nguai ban dai han 212

3. V6n kinh doanh or dcm vi true thuOc 213

4. Phai thu not b6 dai han 214

5. Phai thu ve cho vay dai han 215

6. Phai thu dai han khac 216

7. Du phang phai thu dai han kha doi 219

II. Tai san co dinh 220 54.325.589.833

1. Tai san c6 dinh hiru hinh 221 V.8 54.325.589.833

- Nguyen gia 222 95.348.535.228

- Gia tri hao mon lily Id 223 (41.022.945.395)

2. Tai san c6 dinh thue tai chinh 224

- Nguyen gia 225 Oa tri hao mon lily ke 226

3. Tai san c6 dinh v6 hinh 227 -

- Nguyen gia 228

- Gia tri hao mon lily Ice 229

III. Bit Ong san du tir 230

- Nguyen gia 231

- Gia tri hao mon lfiy ke 232

IV. Thi san do. dang dal iwn 240 1. Chi phi san xuAt, kinh doanh dor dang dai han 241 2. Chi phi xay dung cor ban dor dang 242 V.9

V. D'Au tir tai chinh dai han 250 1. DAu tu vao Ong ty con 251 V.2b 2. DAu tu vao Ong ty lien doanh, lien lc& 252

3. 'Tau tu gap von vao don vi khac 253 4. Du phang dAu to tai chinh dai han 254 5. DAu tu nam gift den ngay dao han 255

VI. Tai san dai h#n khic 260 5.876.925.448

1. Chi phi tra truarc dai han 261 V.10 5.876.925.448

2. Tai san thue thu nhap hoa'ri lai 262 -

3. Thiet bi, vat tu, phi." tong thay the dai han 263 4. Tai san dai han khac 268

TONG CQNG TAI SAN 270 91.587.109.849

Btio cid() nay phcii duqc dQc cling voi Ban thuygt minh Bei° cao tai chinh 7

6.457.404.484 4.620.000.000

- 1.442.953.585

25.440.716.672

41.

1

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25.440.716.672

CONG TY C5 PHAN DO THI CAM RANH Dia chi: So 70 Nguyen Trong Ky, phuerng Cam Lot TP. Cam Ranh, tinh Khanh 1-16a, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 Bing can 461 ke toan (tier, theo)

MA Thuyet CHI TIEU s6 minh

S6 cu6i nam S6 dAu nam

C - Nci PHAI TRA 300 44.694.636.291

I. Nq ngAn h#n 310 23.873.919.619

1. Phai tra ngithi ban ngan han 311 V.11 1.938.742.662

2. Ngutri mua tra tien truck ngan han 312 V.12 582.781.000

3. Thud va cac khoan phai nOp Nha nu& 313 V.13 934.941.658

4. Phai tra ngutri lao dOng 314 V.14 2.298.341.251

5. Chi phi phai tra ngan han 315 V.15 2.754.144.856

6. Phai tra nOi 130 ngan han 316

7. Phai tra theo tien dO Ice hoach hop diing xay dung 317

8. Doanh thu chtra thtrc hien ngan han 318

9. Phai tra ngan han khac 319 V.16 9.366.457.750

10. Vay va no. thud tai chinh ngan han 320 V.17a 4.620.065.550

11. Du phong phai tra ngan han 321

12. Quy khen thuang, phac loi 322 V.18 1.378.444.892

13. Qugt binh on gia 323

14. Giao dich mua ban lai trai phieu Chinh phu 324

II. Nq dai han 330 20.820.716.672

1. Phai tra ngu?Yi ban dai han 331

2. Ngidri mua tra tien truck dai han 332

3. Chi phi phai tra dai han 333 4. Phai tra nOi bO ve von kinh doanh 334

5. Phai tra nOi bO dai han 335

6. Doanh thu chiva thvc hien dai han 336 7. Phai tra dai han khac 337

8. Vay va ng thud tai chinh dai han 338 V.17b 20.820.716.672

9. Trai phiccu chuyen d6i 339

10. Co phieu uu dffi 340

11. Thud thu nhap hoan tai phai tra 341

12. Du phong phai tra dai han 342

13. Quy phat tri6n khoa hoc va ding nghe 343

46.045.781.887

20.605.065.215 448.448.825 175.118.000

1.153.935.025 4.012.838.433 2.294.366.863

Bcio ccio nay phcii dupy dQc cling vai Ban thuyk minh Bay ccio tai chinh

8

Le Xuan Cuirng KO toan tru4ng

Nguyen Hiru Thotti Ngutri 10p biehu

TrAn Van Be Chit tich HDQT Tiing Giam clot

a, ngay 24 thang 02 nam 2017

CONG 'TY CO PHAN DO THI CAM RANH Dia chi: Si 70 Nguygn Trong KSI, phu&ng Cam Lot TP. Cam Ranh, tinh Khanh Haa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ke't thfic ngay 31 thang 12 nam 2016 Bang can di id totin theo)

CHI TIEU

D - VON CHU So HiT11

Ma A so

400

Thuytt minh So cutii nam SO du nam

46.892.473.558 43.084.656.410

I. Win chit so' him 410 46.687.874.499 42.880.057.351

1. V6n gap cilia chit soy hau 411 V.19 18.018.000.000 18.018.000.000

- CO phi& pha thong có quyki bi -Ju quyk 411a 18.018.000.000 18.018.000.000

- Co phidu wu dal 411b

2. Thang du von co ph'an 412

3. Quy& chon chuye'n (I& trai phiL 413

4. Win khac dm chili se/ hitu 414

5. Co phieu qu5', 415

6. Che'nh Lech danh gia lai tai san 416

7. Chenh tech ty gia h6i dodi 417

8. Quy du to phat trie'n 418 V.19 17.924.485.142 15.976.030.891

9. Quy ha' to' sap x6p doanh nghiep 419

10. Quy khac thuOc On chit sor hiru 420

11. Lori nhuan sau thug chua phan phtii 421 V.19 10.745.389.357 8.886.026.460

- Lai nhuan sau thug ciliug phan phi liiy a clki cuji kS, triton 421a 3.480.626.460 8.886.026.460

Lai nhuan sau thug chic(' phein phoi 47 nay 421b 7.264.762.897

12. Nguan On d'au to xay dung ca ban 422

II. Ngtuin kinh phi va quy khac 430 204.599.059 204.599.059

1. Nguan kinh phi 431

2. Nguan kinh phi da hinh thanh tai san co" dinh 432 V.20 204.599.059 204.599.059

TONG CONG NGUON VON 440 91.587.109.849 89.130.438.297

Belo cao nay phcii &toy cloc cling veti Ban thuyet minh Belo ccio tai chinh 9

CONG TY Co PHAN DO THT CAM RANH Dia chi: SO 70 Nguygn Trong KS/, phtdyng Cam Lot TP. Cam Ranh, tinh Khanh Hem, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh k6t thfic ngay 31 thang 12 nam 2016

BAO CAO WET QUA HOAT BONG KINH DOANH Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016

CHI TIEU Ma so

Thuydt minh Nam nay

Don vi tinh: VND

Nam trirtiv

1. Doanh thu ban hang va cung cap dich vu 01 VI.1 85.497.337.258 78.996.149.904

2. Cac khoan gram trir doanh thu 02

3. Doanh thu thuAn ye ban hang va cung cap dich vu 10 85.497.337.258 78.996.149.904

4. Gia von hang ban 11 VI.2 67.426.091.545 58.629.456.335

5. Lgi nhu4n Op ve ban hang va cung cap dich vu 20 18.071.245.713 20.366.693.569

6. Doanh thu hot dOng tai chinh 21 VI.3 529.941.152 653.034.992

7. Chi phi tai chinh 22 VI.4 296.819.000 2.878.471.012

Trong do: chi phi lai vay 23 296.819.000 2.878.471.012

8. Chi phi ban hang 25

9. Chi phi quan IST doanh nghiep 26 VI.5 5.179.469.170 5.247.691.569

10. Ltd nhu4n thuAn ter hout dung kinh doanh 30 13.124.898.695 12.893.565.980

11. Thu nhOp khac 31 4.282.000 1.000.000

12. Chi phi khac 32 VI.6 351.387.636 127.517.364

13. Lui nhuUn khac 40 (347.105.636) (126.517.364)

14. 'ling 191 nhu(in led toan trulk thud 50 12.777.793.059 12.767.048.616

15. Chi phi thud thu nhUp doanh nghiep hien hanh 51 V.13 1.575.414.641 1.386.830.609

16. Chi phi thud thu nh4p doanh nghiep hail lui 52

17. Ltd nhuOn sau thud thu nhOp doanh nghiep 60 11.202.378.418 11.380.218.007

18. Lai co' ban tren co phidu 70 VI.7 5.113 5.244

19. Lai suy giam teen co phidu 71 VI.7 5.113 5.244

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a, ngay 24 thang 02 nam 2017

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DO Tiff *--k CAM RANH

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Nguyen Hull Thoui Nguiri 14p bidu

Le Xuan Cu* lig Kd toan truung

TrAn Van Be Chii tech HDQT

Tiing Giam d6c

Rao ccio nay phai dtivc c7Qc cling yen Ban thuylt mink Bac ccio tai chinh 10

CONG TY CO PHAN DO THI CAM RANH Dia chi: SO 70 Nguyen Trong KS/, phtdmg Cam Lgi, TP. Cam Ranh, tinh Khanh I-16a, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016

BAO CAO LU1J CHUYEN TIEN TE (Theo phiro'ng pita') gian tiep)

Cho nam tai chinh ket thtic ngly 31 thang 12 tam 2016

Don vi tinh: VND

CHI TIEU Ma so minh Nam nay Nam trtnk

I. Lull chuyen den tir hoat dOng kinh doanh

1. Lpi nhufin trwO'c thui 01 12.777.793.059 12.767.048.616

2. Di& chink cho cac khodn: Khali hao tai san c6 dinh va bat dOng san dau tu 02 V.8 7.945.145.422 7.324.688.372 Cac khoan du phOng 03 Lai, 16 chinh Lech tS, gia hOi doai do danh gia tai cac khoan mix ti6'n t' co glic ngoai to 04 Lai, 18" tir hog dOng dau tu 05 (509.936.733) (624.441.742) Chi phi iai vay 06 2.658.995.655 2.878.201.012 Cac khoan dieu chinh khac 07

3. Lvi nhulln tic hoc:I &Ong kink doanh trwdr thay doi von lwu d'Ong 08 22.871.997.403 22.345.496.258

Tang, giam cac khoan phai thu 09 (1.409.142.373) 301.828.737 Tang, giam hang ton kho 10 (1.900.650.788) 1.986.074.735 Tang, giam cac khoan phai tra 11 3.092.510.302 (2.334.342.411)

- Tang, giam chi phi tra truot 12 ' 226.989.073 (2.604.652.233) Tang, giam chirng khoan kinh doanh 13 -

- Tien lai vay da tra 14 (2.658.995.655) (2.878.201.012) Thue thu nhap doanh nghiep a nOp 15 V.13 (1.137.066.214) (1.056.874.655) Tien thu khac tir hoat dOng kinh doanh 16 V.18 47.000.000 47.000.000 Tien chi khac cho hoat Ong kinh doanh 17 (2.298.231.145) (1.852.616.664)

Lwu chuyin fien thud', tit hogt d'Ong kink doanh 20 16.834.410.603 13.953.712.755

II. Lull chuytn tien tir hoot dOng dAu tir

1. Tien chi a mua sam, xay dtmg tai san co dinh va cac tai san dai han khac 21 (10.764.009.637) (1.205.725.016)

2. Tien thu lir thanh ly, nhugng ban tai san co dinh va cac tai san dai han khac 22

3. Tien chi cho vay, mua cac cong cu nq cua don vi khac 23

4. Tien thu hOi cho vay, ban lai cac ding cu nq dm don vi khac 24 433.465.000 2.074.365.000

5. Tien chi dau to gap von vao dcm vi khac 25 6. Tien thu hOi dau tu gbp von vao don vi khac 26 396.819.000 300.000.000 7. Tien thu lai cho vay, co tirc valgi nhuan dugc chia 27 558.716.420 694.714.361

Lwu chuyin lien thutin fir hogs (ging ditu to 30 (9.375.009.217) 1.863.354.345

Bcio ado nay phai chew cloc cling vai Bcin thuyet minh Bcio ccio tat chinh

11

CO pH AN DO

M RANH

oa, ngay 24 thang 02 nam 2017

uan CtrZrng Ke tom truirng

TrAn Van Be Chii tich HDQT Toting Giam d6c

CONG TY CO PHAN DO THI CAM RANH Dia chi: So 70 Nguy& Trong KS/, phu6rig Cam Lgi, TP. Cam Ranh, tinh Khanh H6a, Vid‘t Nam BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thang 12 nam 2016 Bao cao hru chuygn tign tg (tiep theo)

Ma Thuytt

V .

CHI TIEU

III. Lulu chuytn tit‘n tir hoat gang tai chinh

1. Tidn thu tir pita hanh co phiecu, nhan von g6p cua chu so hitu

2. Tidn tra lai von g6p cho cac chit se hiru, mua 14i co phi6u cua doanh nghidp d phat hanh

3. Tidn thu tir di vay 4. Tidn tra nq g6c vay 5. Tidn tra nq g6c thud tai chinh 6. Co tirc, lqi nhuan da tra cho chit so. huu

Luu chuyin tMn thuitn tir hogt Ong tai chinh

Luu chuyin Hen than trong nam

Tien va twang thong titn d u nam

Anh huong cua thay doi ty gia hoi doai quy dOi ngoai to

Tien vh twang dtrong titn cad nam

so

31

32 33

Nam nay Nam truck

34 V.17a (4.619.934.450) (4.620.604.528) 35 36 V.19 (5.405.400.000) (5.405.400.000)

40 (10.025.334.450) (10.026.004.528)

50 (2.565.933.064) 5.791.062.572

60 V.1 21.018.497.848 15.227.435.276

61

70 18.452.564.784 21.018.497.848

Nguyen Hfru Thooi Nguiri lap Min

12 Belo ccio nay phtii dupc doc cling voi Ban thuldt minh Bcio ccio tai chinh

CONG *TY CO PHAN oO THI CAM RANH Dia chi: Só 70 Nguygn Trong Ky, phu6ng Cam Lqi, TP. Cam Ranh, tinh Khanh H6a, V* Nam BAO CAO TAI CHINH Cho nam tai chinh k6t thitc ngay 31 thing 12 nam 2016

BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket fink ngay 31 thing 12 nam 2016

I. DAC DIEM HOAT BONG

1. Hinh thtic so' hitu yen Cong ty Co phAn Do thi Cam Ranh (sau day goi tat la "COng ty") la cong ty c0 phAn.

2. Linh ywc kinh doanh Linh vire kinh doanh ctia Cong ty la san xuat, xay dung, thuorng mai va dich vu cong ich.

3. Nganh nghe kinh doanh Hog dOng kinh doanh chinh cua Cong ty là: • San xudt, cung cap va tieu thu nu& sach; • Xay dung cong trinh dan dung, ding nghiep, he thong cap thoat ntrac, Xay lap dung day va

tram We'll ap den 35 KV; • Xay dung cong trinh giao thong; • Thitt ke cap — thoat ntrot; Giam sat thi cong xay dung cong trinh dan dung va cong nghiep dtn

cap 3; Giam sat cong tic xay dung va hoan thien cong trinh cap thoat nuac, • Quan ly ding vien, cay xanh; cham soc cay xanh, 130n hoa, cay canh; Quan 1S./ van hanh va sira

chfra he thong dien chieu sang cong ding; • Quan 1S, nghia trang va kinh doanh dich vu mai tang; • Thu gom rac thai; • Xix ly rac thai, dich vu but hAm ve sinh, xtr ly moi trtreyng; • Quan 1y va van hanh he th0ng thoat nuerc, xir ly nuot thai;

4. Chu kir san xuit, kinh doanh thong thuirng Chu kS, san xudt kinh doanh thong thuang cua Cong ty khong qua 12 thing.

5. CAu true Cling ty Cong ty con Cong ty chi dAu to vao cong ty con la Cong ty TNHH Do thi Cam Lam có tru so chinh tai Quoc 10 1, thon Nghia Wong, thi trdn Cam Dire, huyen Cam Lam, tinh Khanh Haa, tS, le von gop cua Cong ty tai cong ty con nay la 100%, tS, le quyen bieu quyet va ty le lqi ich Wong &rang yin ty le von gop. Hoat dOng kinh doanh chinh cua cong ty con nay la xay dung.

Trong nam, Cong ty da giai tht cong ty con theo quytt dinh so 19/QD-HDQT ngay 09 thing 5 nam 2016 cila Hal &mg quan tri.

DOW vi trine thuOc khong co tuw each pluip nhan hach loan phy thufjc Cong ty co dun vi true thuOc khong co to each phap nhan hach toan phu thuOc la Chi nhanh cap nu& Cong ty Co phAn DO thi Cam Ranh, dia chi tai so 70 Nguyen Trong Ky, Phixang Cam Loi, Thanh pho Cam Ranh, Tinh Khanh Hoa.

6. Thy& bo ye kha 'fang so sinh thong tin tren Bao cao tai chinh Cac so lieu timing frng cua nam truck so sinh duot veri so lieu dia nam nay.

7. Nhan vien Tai ngay ket thfic nam tai chinh Cong ty có 196 nhan vien dang lam viec (so dau nam la 209 nhan vien).

Ban thuygt mink nay la mOt bo phem hip thanh va phcii &Trc d9c cling vat Bao cao tat chinh

13

CONG TY CO PHAN DO TNT CAM RANH Dia chi: So 70 Nguygn Trong Ky, phu?mg Cam Loi, TP. Cam Ranh, tinh Khanh Hem, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh k6t thtic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh (ti6p theo)

II. NAM TAI CHINH, DON VI TIEN TE Se DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua COng ty bat dAu tit ngay 01 thang 01 va Ice't thiic vao ngay 31 thang 12 hang nam.

2. Don vi tien to sir dung trong ke toan Don vi tien t" sir dung trong ke toan la DOng V* Nam (VND) do phAn lan cac ngh4 vu dugc thuc hien bang dan vi tien t" VND.

III. CHUAN MIX VA CHE DO KE TOAN AP DUNG

1. Che di) ke toan Ai) dung Cong ty ap dung cac Chan mtrc Ke toan V* Nam, Ch6 dO Ke toan doanh ngh4 V* Nam dirge ban hanh theo Thong to so, 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va the thong to huong dan thuv hien chuan muc ke toan cila BO Tai chinh trong vi& lap va trinh bay Bao cao tai chinh.

2. Tuyen,bO e vic titan thu chuan myc ke va the ice toil' Ban Tong Giam doc dam bao da tuan thu yeti cau cua cac Chuan mtrc Ke toan Vi't Nam, Ch6 dO Ke" toan doanh nghi0 V* Nam dugc ban hanh theo Thong tu. so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cling nhu cac thong to hung dan thut hien chuan mirc ke toan cua BO Tai chinh trong vi& lap va trinh bay Bao cao tai chinh.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Co so. lb Bac) cao tai chinh Bac) cao tai chinh dugc lap tren co. so. Ice" toan dOn tich (trir cac thong tin lien quan den ode luong

2. Tien va cac khoan twang (Wang tien Tien bao gom tien mat va tien girl ngan hang kh6ng ky han. Cac khoan trong dtrang tien là ode khoan dau to ngan han c6 thai han thu hoi khong qua 3 than ke tix ngay dau ttr, c6 kha nang chuyen doi de,dang thanh mot lung tien xac dinh va khong c6 ro trong vi& chuyen doi thanh tien tai the.i diem bao cao.

3. Cac khoan d'au ttr tai chinh Ctic khan (tau tw tam girt din ngay dtio han Khoan dAu to dugc phan loai la,nam gift an ngay dao han khi C8ng ty c6 gift dinh va kha Wang den ngay dao han. Cac khoan dau to nam gift den ngay dao han bao cac khoan tien giri ngan hang c6 ky han.

Cac khoan dau to nam gift den ngay dao han dugc ghi nhan ban dAu theo gia gEic bao gom gia mua va cac chi phi lien quan den giao dich mua cac khoan dau tu. Sau ghi nhan ban dau, cac khoan dau to nay dirge ghi nhan theo gia tri c6 the thu hoi. Thu nhap lai tir cac khoan dau to nam gift den ngay dao han sau ngay mua dugc ghi nhan tren Bao cao lc& qua hoat dOng kinh doanh tren co' soy du thu. Lai dugc huang trtroc khi Cong ty nam dugc ghi giam trir vao gia goc tai th6i diem mua.

Ban thuyjt minh nay la meit bo phon hQp thimh va phai duvc cl9c dung yeti Bcio cao tai chinh

14

CONG TY CO PHAN DO TNT CAM RANH Dia chi: S6 70 Nguygn Trong KY, phirimg Cam Lori, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 Ban thuytt minh Ban can tai chinh (tiep theo)

Khi c6 cac bang,chirng chic chan cho thy mot phan hoac toan b6 khoan dau c6 the khong thu hoi dugc va so ton that dugc xac dinh mot each clang tin cay thi ton that dugc ghi nhan vao chi phi tai chinh trong nam va giam trir true tiep gia tri dau tu.

Ctic khoiin cho vay Cac khoan cho vay dugc xac dinh theo gia g6c trir di cac khoan du phong phai thu kho doi. Du

phong phai thu doi cila cac khoan cho vay dugc lap can dr vao du kien mire ton that c6 the )(ay ra.

Cdc khoan vao cong ty con Cong ty con Cong ty con la doanh nghiep chiu su kiem soat cua Cong ty. Viet kiem soat dat dirge khi Cong ty c6 kha Wang kiem soat cac chinh sach tai chinh va hog d6ng cua doanh nghiep nhan dau to nham thu dirge lgi ich kinh to tir cac boat d6ng cua doanh nghiep do.

Ghi nhOn ban clau Cac khoan dau tu vao cong ty con dugc ghi nhan ban dau theo gia g6c, bao g6m gia mua hoac

khoan g6p von cong cac chi phi lien quan true tiep den viec dau tu. Trueng hgp dau to bang tai san phi flown te, gia phi khoan dau tuu dugc ghi nhan theo gia tri hop V/ cua tai san phi tien to tai thoi diem phat sinh.

Lgi nhuan cua cac kSi truck khi khoan dau tu dugc mua dugc hach toan giam gia tri chinh khoan dau tu dO. Lgi nhuan cua cac kSI sau khi khoan dau to dugc mua dugc ghi nhan doanh th

Du. phong ton that cho cac khoan dau tie vao cling ty con Du phong ton that cho cac khoan dau tu vao cong ty con dugc trich lap khi cong ty con bi to 6i mire trich lap bang chenh lech gifra von gop thuc to cac ben tai cong ty con va von chu sai uu

thuc c6 nhan v6i ty le gop,von cita Cong ty so vai tong so von gop thuc to cua cac ben tai c ng ty con. Neu cong ty con la doi Wong lap Bao cao tai chinh hop nhat thi can dr de xac dinh du phong ton that la Bao cao tai chinh hop nhat.

Tang, giam s6 du phOng ton that dau to vao ding ty con can phai trich lap tai ngay ket fink nam tai chinh dugc ghi nhan vao chi phi tai chinh.

4. Cat khoin phai thu Cac khoan nq phai thu dugc trinh bay theo gia tri ghi so trir di cac khoan du phong phdi thu kho doi.

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dugc thuc hien theo nguyen tac sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thuang mai phat sinh tir

giao dich c6 tinh chat mua — ban gift Ong ty va ngtroi mua la dcm vi d6c lap yeti Cong ty, bao gom ca cac khoan phai thu ye tien ban hang xuat khau fly that cho dun vi khac.

• Phai thu khac phan anh cac khoan phai thu khong c6 tinh thuang mai, khong lien quan den giao dich mua — ban.

Du phong phai thu kho doi dugc lap cho tirng khoan, phai thu doi can dr vao tu6i no. qua han cac khoan ng hoac du kien mire gin that co the xay ra, cu the nhu sau:

Btin thuyet minh nay la mot be) phOn hop thank va phiti duvc doc cling vitt Bao cao tat chinh

15

CONG TY CO PHAN DO THI CAM RANH Dia chi: Só 70 Nguyen Trong KS', phuong Cam Lqi, TP. Cam Ranh, tinh Khanh Hem, Viet Nam BAO CAO TAI CHINH Cho ndm tai chinh kat thfic ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (ti6p theo)

• Doi v&i ng phai thu qua han thanh toan: 30% gia tri d6i khoan ng phai thu qua han tir tren 6 thang dan duoi 1 nam. 50% gia tri d6i khoan nq phai thu qua han tir 1 nam clan dueri 2 nam. 70% gia tri khoan ng phai thu qua han tir 2 nam den dm% 3 nam. 100% gia tri de;i Arai khoan nq phai thu qua han tir 3 nam trO.

• 136i phai thu chua qua han thanh toan nhung kho c6 MIA Wang thu can dr vao du kian mire ton thk de lap du phong.

Tang, giam s6 du du phong nq phai thu kho doi can phai trich lap tai ngay kat thitc nam tai chinh dugc ghi nhan vao chi phi quail ly doanh nghiep.

5. Hang din kho Hang ton kho dugc ghi nhan theo gia thAp hon giira gia go'c va gia tri thuAn c6 the thgc hien dugc.

Gia g6c hang ton kho dirge xac dinh nhir sau:, • Nguyen vat lieu, cong cu dung cu: bao Om chi phi mua va cac chi phi lien quan trtrc tiap khac

phat sinh a c6 duct hang ton kho dia diem va trang thai hien tai.

• Chi phi san xuAt kinh doanh do dang: bao Om chi phi nguyen vat lieu chinh, chi phi nhan cong va cac chi phi co lien quan hire flop khac.

Gia xuAt kho dirge tinh dirge tinh theo phuong phap binh quan gia quyan va dirge hach toan theo phuong phap ke khai thirong xuyen.

Gia tri thuAn co the thuc hien dirge la gia ban trac tinh cua hang ton kho trong kSi san xuAt, kinh doanh binh thuang trir chi phi troc tinh de hoan thanh va chi phi trot tinh can thiet cho viec tieu thu chimg.

Du.,phong giam gia hang ton kho dirge lap cho timg ton hang tn kho co g6c lem hon gia tri thuan c6 the thuc hien dugc. Doi dich vu cung cap do dang,viec lap du phong giam gia dirge tinh theo timg loai dich vu co mire gia rieng biet. Tang, giam so du du, phong giam gia hang ton kho can phai trich lap tai ngay kat nam tai chinh dirge ghi nhan vao gia von hang ban.

6. Chi phi tra trunk Chi phi tra truck bao gom cac chi phi thgc to dal phat sinh nhung c6 lien quan den kat qua hoat dOng san xuk kinh doanh cua nhieu kSi ke toan. Chi phi tra truck cua Cong ty chu yau là chi phi lAp dat (fang ho ntrac va chi phi cai tao, sua chira. Cac,chi phi tra truck nay dugc phan bo trong khoang tiled gian tra truck hoc then gian cac lgi ich kinh to tuang img dirge tao ra tir cac chi phi nay.

Chi phi tra fru* dai han Mac, Chi phi tra truo.c dai han bao Om: chi phi lap da't (long ho mac, chi phi cai tao, thay Lamella nha may nu& 10.000 m3,, chi phi sira chua dA,dua vao sir dung dirge phan 1)6 vao chi phi theo phuong phap clueing thang \Jai tiled gian phan bo khong qua 03 nam.

7. TM san thue hoat dOng Thue tai san dirge phan loai la thue hoat dOng neu phan lon rui ro va lgi ich gAn quyan hi u tai san thuc ve nguai cho thue. Chi phi thue hoat dOng doge phan anh vac) chi phi theo phuong phap duemg thang cho suot theyi han thue tai san, khong phu thuc vao phuong tilde thanh toan tien thue.

atl.gablVANRAN.).#0.7.6 APP.W.t

Bcin thuyb minh nay la mot bo phgn hQp thanh va phai dugc dcec cling vOi Bao cao tai chinh

16

CONG TY CO PHAN DO THI CAM RANH Dia chi: S6 70 Nguygn Trong Ky, phu6ng Cam Lgi, TP. Cam Ranh, tinh Khanh Hea, Vi't Nam

BAO CAO TAI CHINH Cho nam tai chinh ke't fink ngay 31 thang 12 nam 2016 Ban thuy6t minh Bac) can tai chinh tip theo)

8. Tai san co dinh hen hinh Tai san co dinh hiru hinh dugc th6 hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai san co dinh hfru hinh bao gom toan 130 cac chi phi ma Cong ty phai 1)6 ra de có dugc tai san co dinh tinh den thoi di6'm dua tai san do vao trang thai san sang sir dung. Cac chi phi,phat,sinh sau ghi nhan ban dau chi dugc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chac chan lam tang loi ich kinh to trong Wang lai do sir dung tai san do. Cac chi phi phi sinh khong thOa man dieu kin tren dugc ghi nhan la chi phi san xuat, kinh doanh trong nam.

Khi tai san co dinh hitu. hinh dugc ban hay thanh 1St, nguyen gia va gia tri hao mon lily ke dugc xoa so va lai, lo Oat sinh do thanh ly dugc ghi nhan vao thu nhap hay chi phi trong nam.

Tai san co dinh him hinh dugc khau hao theo phtrong pita!) duemg thang dua tren thOi gian halt dung trot tinh. So nam khau hao cua cac loai tai san co dinh halt hinh nhu sau:

Loai tai san co dinh Nha cira, vat kien tritc May moc va thiet bi Phtrcmg tien van tai, truyen clan

So nam 06 - 25 06- 12 06 - 20

9. Chi phi xay dgng bin dang Chi phi xay dung co ban dang phan anh cac chi phi lien quan true tip (bao gom ca chi phi lai

vay có lien quan phi' hop vOi chinh,sach ke,toan cita Cong ty) den cac tai san dang trong qua trinh xay dung, may moc thiet bi dang lap Tat de phpc vu cho tittle dich san xuat, cho thue va quan ly ding nhu chi phi lien quan den v* sira chaa tai san co dinh dang thuc hien. Cac tai san nay dirge ghi nhan theo gia goc va khong dugc tinh khau hao.

10. Cac khoin ng phai tra vi chi phi phai tra Cac khoan phai tra va chi phi phai tra duct ghi nhan cho so tien phai tra trong ttrcmg lai lien quan den hang hoa va dich vu da nhan &roc. Chi phi phai tra duot ghi nhan dua tren cac tisk tinh hop ly ve so tien phai tra.

Viet phan loai cac khoan phai tra là phai tra nguoi ban, chi phi phai tra va phai tra khac dugc thuc hien theo nguyen tac sau: • Phai tra ngtrai ban phan anh cac khoan phai tra mang tinh chat thtrong mai phat sinh tir giao

dich mua hang hoa, dich vu, tai san va ngtroi ban là don vi dOc lap voi Cong ty, bao gom ca cac khoan phai tra khi nhap khau thong qua ngtrei nhan uy that.

• Chi phi phai tra phan anh cac khoan phai tra cho hang Ma., dich vu da nhan duot tir ngtrad ban hoac da cung cap cho ngueri mua nhung chua chi tra do chua co h6a don hoac chua du 116 so, tai lieu ke toan va cac khoan phai tra cho ngtroi lao dOng ve tien hrong nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich truac.

• Phai tra khac phan anh cac khoan phai tra khong co tinh thuong mai, khOng lien quan den giao dich mua, ban, cung cap hang Ma dich vu.

Cac khoan ng phai tra va chi phi phai tra dugc phan loai ngan han va dai han tren Bang can d6i ke toan can cu theo kST han con lai tai ngay ket thitc nam tai chinh.

11. Win chit ser hen Von gop ciia chii set hint Win gop cita chit so. hitu ducc ghi nhan theo so von thuc to da gop cua cac co Tong.

Ban thuyk minh nay la m'ot be) phan h9p thanh va phai thew dQc clung vai Bao ado tat chinh 17

CONG TY CO PHAN DO THI CAM RANH Dia chi: Se 70 Nguygn Trong Ky, pinking Cam Lot TP. Cam Ranh, tinh Khanh 1-16a, Viet Nam BAO CAO TAI CHINE Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016 Ban thuyet minh Ban cao tai chinh (tier) theo)

12. Phan phi loci nhu4n Lqi nhuan sau thue thu nhap doanh nghiep dugc phan ph6i cac co" clang sau khi da trich lap cac quy theo Dieu le cita Cling ty cling nhu cac quy dinh cua phap luat va da dugc Dai h6i d6ng c6 &rig phe duyet.

Viec phan phi lgi nhuan cho cac c6 dong dtrot can nhAc den cac khoan muc phi tien nam trong lgi nhuan sau thue chua phan phoi c6 the,anh huong den luong tien va kha nang chi tra c6 tire nhu. lai do danh gia lai tai san mang di Op von, lai do danh gia lai cac khoan muc tier' te, cac cong cu tai chinh va cac khoan muc phi tien to khac.

Co tire dirge ghi nhan la no phai tra khi dugc Dai h6i d6ng c6 dong phe duyet.

13. Ghi nh4n doanh thu va thu nh;ap Doanh thu ban hang hod, thank pham Doanh thu ban hang hoa dugc ghi nhan khi dong thoi thoa man cac dieu kien sau: • Cong ty da chuyen giao phAn lon rui ro va lgi ich gan lien voi quyen so him hang h6a cho

ngtari mua. • COng ty khong con Warn gift quyen quan V/ hang h6a, san phAm nhu ngtrai so him hang hoa,

san pham hoac quyen kiem sok hang h6a, san pham. • Doanh thu dugc xac dinh tuang d6i chac chAn. Khi hop d6ng quy dinh nguoi mua dugc quyen

tra lai san pham, hang Ma da mua theo nhang dieu kien cu the, doanh thu chi dirge ghi nhan khi nhiing dieu kien cu the do khong con ton tai va ngtrs:).i mua khong dugc quyen tra lai hang hoa, san pham (trir twang hop khach hang c6 quyen tra lai hang hoa, san pham clued hinh thirc d6i lai de lAy hang hoa, dich vu khac).

• Cong ty da hoac se thu dugc lgi ich kinh to tir giao dich ban hang. • Xac dinh dtrot chi phi lien quan den giao dich ban hang.

Doanh thu cung cap dich vu Doanh thu cung cap dich vu dugc ghi nhan khi citing thoi them man the dieu kien sau: • Doanh thu dugc )(az dinh tuong doi chAc chin. Khi hop d6ng quy dinh ngtroi mua dugc quyen

tra 14i dich vu da mua theo nhang dieu kien cu the, doanh thu chi dtrot ghi nhan khi nhfing dieu kien cu the do khong con ton tai va ngueri mua kh6ng dugc quyen tra lai dich vu da cung cap.

• Cong ty da hoac se thu dugc lgi ich kinh to tir giao dich cung cap dich vu do. • Xac dinh dugc phAn cong viec da hoan thanh vao than diem bao cao. • Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich

vu do.

Twang hop dich vu dugc thuc hien trong nhieu kSi thi doanh thu dugc ghi nhan trong kS1 duvc can cir vao ket qua phAn cong viec da hoan thanh vao ngay ket thitc kST ke toan.

Tien lai Tien lai dugc ghi nhan teen co. so thoi gian va lai suAt thuc to timg kST.

14. Hop diling xay thing Hop diing xay dung la mot hgp clang dugc thea thuan de xay dung mot tai san hoac to hop cac tai san co lien quan chat the hay phu thuOc lan nhau ye mat thiet ke, cong nghe, chirc nang hoac muc dich sir dung co. ban dm chimg.

Ban thuyil minh nay la mit be) phan kip thanh va phai chrqc clQc cung vai Brio cao tat chinh 18

CONG TY Co PHAN DO THI CAM RANH Dia chi: Si' 70 Nguygn Trong KS,, phtrZyng Cam Loi, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thing 12 nam 2016 Ban thuytt minh Bac) can tai chinh (tie'p theo)

Khi ket qua thgc hien hop d6ng dugc uac tinh mot each dang tin cay: • D6i voi cac hop d6ng xay dung, quy dinh nha than dugc thanh toan theo tien dO ice hoach:

doanh thu va chi phi lien quan den hop clung dugc ghi nhan tuang irng voi phan cong viec da hoan thanh do C6ng ty to xac dinh vao ngay ket thiic nam tai chinh.

• D6i voi cac hop d6ng xay dung quy dinh nha thau duvc thanh toan theo gia tri khi lugng thgc hien: doanh thu va chi phi lien quan den hop clung dugc ghi nhan tuang irng vai phan cong viec da hoan thanh dugc khach hang xac nhan va duvc phan anh tren hoa dun da lap.

Cac khoan tang, giam khi luting xay lap, cac khoan thu b6i thuong va cac khoan thu khac chi dugc ghi nhan doanh thu khi da duce th6ng nhdt voi khach hang.

Khi ket qua thgc hien hop diing xay dgng kh6ng the trac tinh duce mot each ding tin cay: • Doanh thu chi dug( ghi nhan tucmg &rang vai chi phi dia. hop (long da phat sinh ma viec hoan

tra la Wong dui chic chin. • Chi phi cila hop dOng chi dug( ghi nhan vao chi phi khi da phat sinh.

Chenh Lech gilla tong doanh thu lily ke cita hop d6ng xay dung da ghi nhan va khoan tien lily ke ghi tren Ma don thanh toan theo tien dO ke hoach dm hop &rig &Ric ghi nhan la khoan phai thu hoac phai tra theo tier' (10 ke hoach cua cac hop (ring xay dung.

15. Chi phi di vay Chi phi di vay bao g6m lai tien vay va cac chi phi khaz phat sinh lien quan true tiep den cac khoan vay.

Chi phi di vay duvc ghi nhan vao chi phi khi phat sinh. Trtayng hop chi phi di vay lien quan trite tiep den viec dau tu xay dung hoac san xuat tai san dor dang can c6 mot thei gian du dai (ten 12 thing) de c6 the dua vao sir dung theo muc dich dinh nixie hoac ban thi chi phi di vay nay duce tinh vao gia tri cua tai san do. DOi vii khoan vay rieng phuc vu viec xay dung tai san co dinh, bat dOng san dau tu, lai vay dugc von hoa ke ca khi thoi gian xay dgng dual 12 thing. Cac khoan thu nhap phat sinh tir viec dau tu tam thei cac khoan vay duct ghi giam nguyen gia tai san c6 lien quan.

D6i voi cac khoan von vay Chung trong do c6 sir dung cho muc dich ddu to xay dung hoac san xudt tai san der dang thi chi phi di vay von hoa duce xac dinh theo ty le von hoa,dOi vii chi phi lily ke binh quan gia quyen phat sinh cho viec dau xay dung ca ban ho4c san xuat tai san do. TS/ le von hoa dugc tinh theo ty le lai suit binh quan gia quyen cua cac khoan vay chua tra trong nam, ngoai trir cac khoan vay rieng biet phuc vu cho muc dich hinh thanh mot tai san cu the.

16. Cie khoin chi phi Chi phi la nhirng khoan lam giam loi ich kink t6 duo( ghi nhan tai thin diem giao dich phat sinh hoac khi co kha nang tucmg dui chic chin se phat sinh trong Wang lai khong phan biet da chi tien hay elm.

Cac khoan chi phi va khoan doanh thu do no tao ra phai dirge ghi nhan,d6ng th6i theo nguyen tic phi hop. Trong truing hop nguyen tic phi hop xung dOt nguyen tic than trong, chi phi duce ghi nhan can cir vao ban chat va quy dinh cua cac chuan muc ke toan de dam bao phan anh giao dich mot each trung thuc, hop 1ST.

Ban thuyi:t minh nay la mot 14 phOn hop thank va phai &toy dQc cling vii Bao ccio tai chinh

19

CONG TY CO PHAN DO THI CAM RANH Dia chi: So 70 Nguy8n Trong Ky, phireng Cam Loi, TP. Cam Ranh, tinh Khanh Hba, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh kdt thfic ngay 31 thang 12 nam 2016 Ban thuytt minh Bao can tai chinh (tidp theo)

17. Thut thu nh4p doanh nghiep Chi phi thug thu nhap doanh nghiep bao g6m thud thu nhap hien hanh va thug thu nhap hoar) 14i.

ThEd thu nit& hien hanh Thus thu nhap hien hanh la khoan thud dugc tinh &fa teen thu nhap tinh thug. Thu nhap tinh thug chenh lech so yeti loi nhuan ke toan la do diet' chinh the khoan chenh lech tam thOri gifra thue va kg toan, cac chi phi khong dugc trir ding ninr dieu chinh cac khoan thu nhap khong phai chiu thue va cac khoan 16 dugc chuyen.

Thui thu nheip hodn lgi Thus thu nhap hoan lai la khoan thug thu nhap doanh nghiep se phai n'Op hoac se dugc hoan lai do chenh lech tam thin giaa gia ti ghi so cita tai san va ng phai tra cho muc dich lap Bao cao tai chinh va co so tinh thug thu nhap. Thue thu nhap hoan 14i phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thOi chiu thue. Tai san thue thu nhap hoan 14i chi dtrot ghi nhan khi chac chan trong Wong lai se có lgi nhuan tinh thue de sir dung nhang chenh lech tam thei dugc khau trir nay.

Gia tri ghi so cua tai san thug thu nhap doanh nghiep hoar' lai dugc xem xet 14i vao ngay kSt tittle tam tai chinh va se dugc ghi giam den mire dam bao chac chan có du lgi nhuan tinh thug cho phep lgi ich cua mot phan hoac toan bo tai san thue thu nhap hoan lai dugc sir dung. Cac tai san thue thu nhap doanh nghiep hoan 14i chua dugc ghi nhan tnrot day dugc xem xet 14i vao ngay ket thitc nam tai chinh va dugc ghi nhan khi chac than cc') du lgi nhuan tinh thue de cc') the sit'. dung cac tai san thug thu nhap hoan lai chua ghi nhan nay.

Tai san thug thu nhap hoan lai va thud thu nhap hoan lai phai tra dirge xac dinh theo thud suit du tinh se ap dung cho nam tai san, duce thu hoi hay ng phai tra dugc thanh toan tren cac muc thue suit co hieu lirc ngay ket thitc nam tai chinh. Thue thu nhap hoan lai dugc ghi nhan vao Bac) cao ket qua hoat &Ong kinh doanh va chi ghi trtrc tie!) vao von chu so hiru khi khoan thue d6 lien quan den cac khoan muc dugc ghi thang vao von chit so. hire.

Tai san thus thu nhap hoan 14i va thus thu nhap hoan lai phai tra dirge bu trix khi: • Cong ty c6 quy'en hop phap dugc bit trir gifra tai san thus thu nhap hien hanh vii thud thu nhap

hien hanh phai n6p; va • Cac tai san thug thu nhap hoan 14i va thug thu nhap hoan lai phai tra nay lien quan den thug thu

nhap doanh nghiep dugc quan ly bon cung mot co quan thue: D6i von cung mot don vi chiu thug; hoac Cong ty du dinh thanh toan thue thu nhap hien hanh phai tra va tai san thus thu nhap hien hanh tren co so thuan hoac thu hoi tai san Tong thoi vii viec thanh toan ng phai tra trong tirng kS/ Wong lai khi cac khoan tong yeu cua thue thu nhap hoan 14i phai tra hoac tai san thue thu nhap hoan lai dugc thanh toan hoac thu

18. Ben lien quan Cac ben dugc coi la lien quan neu mot ben cc') kha nang kiSm soat hoac co anh htrong clang ke d'Oi vii ben kia trong viec ra guy& dinh the chinh sach tai chinh va hog ding. Cac ben cling dugc xem la ben lien quan neu cung chiu su kiem sok chung hay chiu anh huong ding ke chung.

Trong viec xem xet m6i quan he dm cac ben lien quan, ban chit cila m6i quan he dugc chit trong nhi6su horn hinh thirc phap I.

Bcin thuy'Jt minh nay la m$t b0 phdn hop thank va phai coat doc cimgved Bao cao tai chinh

20

CONG 'TY CO PHAN Do THI CAM RANH Dia chi: S6 70 Nguygn Trong Ky, phtrong Cam Lot TP. Cam Ranh, tinh Khanh H6a, Vi6t Nam BAO CAO TAI CHiNH Cho nam tai chinh k6t fink ngay 31 thong 12 nam 2016 Ban thuytt minh Bao cao tai chinh (t4 theo)

19. Bfio cao theo bo: ph;fin B6,phan theo linhyuc kinh doanh la mot phAn c6 the xac dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu va co rui ro va lqi ich kinh to khac cac b6 phan kinh doanh khac.

B6 phan theo khu vuc,dialS, la mot phAn co the xac dinh rieng biet thatn,gia vao qua trinh san xuat ho4c cung cap san pham, vu trong pham vi mot moi twang kinh to cu the va co rui ro va lqi ich kinh to khac veri cac b6 phan kinh doanh trong cac moi twang kinh to khac.

Thong tin 130 phan dirge lap va trinh bay pha figp yeti chinh sach ke toan ap dung cho viec lap va trinh bay Bao cao tai chinh cua Cong ty.

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI Kt TOAN

1. Titn va cac khoin ttrong throng tien SO cuoi nam

Ti& mat 289.583.963 Ti& giri ngan hang Idiong kSr han 2.464.421.979 Cac khoan Wang &rang tiM ngan hang co kj) han gdc khong qua 3 thong) 15.698.558.842

Ciing 18.452.564.784

So dam nam 87.113.365

1.943.957.580

18.987.426.903 21.018.497.848

2. Cfic khoin dam tit tai chinh Cac khoan dau to tai chinh cua Cong ty bao gom dau tu nam gilt den ngay dao han va dAu tu g6p von vao dcm vi kHz. Thong tin ye cac khoan dau to tai chinh cua Cong ty nhu sau:

2a. Dia, to tam giir alen ngity dtio han Ti6'n giri co kST han tren 3 thing tai Ngan hang Thuorng mai CO phAn Sai Gem Thtrang Tin - Chi nhanh Cam Ranh da tat toan trong nam.

2b. 191'1u tw gop von veto don vi Mac St) dAu nam la khoan dAu tu vao COng ty con la C6ng ty TNHH Do thi Cam Lam.

Cong ty con da giai the theo guy& dinh so 19/QD-HDQT ngay 09 thong 5 nam 2016 dm H6i dong quan tri. COng ty con da thanh toan day du cac khoan no thue. Cong ty con da ngirng hoot dOng va da dong ma so thue ngay 27 thong 12 nam 2016.

Giao dich voi ding ty con Cac giao dich trong ye'u gift Cong ty voi Cong ty TNHH DO thi Cam Lam nhu sau:

Nam nay Thu h6i Win dAu tu cong ty con 396.819.000 Cong ty nhan ban giao tai san: nha lam vie'c 159.518.000 Mr ly cong nq phai thu 143.663.000

Nam trurov 300.000.000

21 Ban thuyet minh nay la mat b¢ phan hqp thanh va phtii duoc (.19c cling vat Bao cao tai chinh

Dv phong

CONG TY Co" PHAN DO THI CAM RANH Dia chi: Sit 70 Nguy& Trong Ky, phuerng Cam Lqi, TP. Cam Ranh, tinh Khanh Ma, Via Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2016 Ban thuytt minh Bac) cao tai chinh tip theo)

3. Phii thu ngin han ctia khach hang St, cuOi nam SO &in nam

Phcii thu ccic khcich hang khcic 7.120.548.645 5.902.611.121

Phai thu tien sir dung nuac 3.515.132.402 3.099.074.197

Ngan sach TP. Cam Ranh 2.532.697.603 2.228.406.560

Cac khach hang khac 1.072.718.640 575.130.364

gong 7.120.548.645 5.902.611.121

So cuOi nam SO d'Au nam

Trii &troy cho nguoi ban khcic 587.566.400 57.700.000

Cong ty TNHH M5", Thuat Tan Tilen 300.000.000

Nguyen Van Q4 128.832.000

Cong ty TNHH Sai Gen Ky thuat 85.184.000

Cong ty CO" phan Thai Hung Thinh 57.700.000

Cac nha cung cap khac 73.550.400

COng 587.566.400 57.700.000

5. Phil thu nein han khac So cuOi nam SO dill nam

Gia tri Dv phong Gia tri

Plied thu cac to chi& va ca nhein khcic 1.350.062.758 - 1.377.247.393

Truy nop thus cac ding trinh 485.632.464 - 593.942.553

Cac khoan 14/ cugc, 1c)"/ quy 262.842.000

Tam irng cua cong nhan vien 575.192.956 112.550.000

Cong ty TNHH Do thi Cam Lam - Phai thu lai cho vay 555.528.315

Tien lai du thu 48.779.687

Cac khoan phai thu ngan han khac 26.395.338 66.446.838

Ciing 1.350.062.758 1.377.247.393

6. Tai san thiOu chir Hang ton kho thiSu do kiem ke cho. xir

7. Hang ton kho SO cuOi nam

GILA gOc Dv phong

SO clan Liam Gia giic Dv phong

Nguyen lieu, vat lieu 1.705.154.360 1.722.418.837

Cong cu, dung cu 14.738.498 10.176.990

Chi phi san xuat, kinh doanh dog

dang 1.932.731.854 19.378.097

Ciing 3.652.624.712 1.751.973.924

4. Tri try& cho ban ngin han

22 Ran thuye: t mink nay la mot bO phOn hQp thanh va phat dteqc dpc cling vat Bao cao tai chink

CONG TY Co PHAN Do THI CAM RANH Dia chi: S6 70 Nguygn Trong Ky, phlayng Cam Loi, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CA.0 TAI CHfNH Cho nam tai chinh k6t thfic ngay 31 thong 12 nam 2016 Ban thuytt minh Ban can tai chinh (ti6p theo)

8. Tai san co dinh him hinh

Nguyen gia

Nhi cora, vat kitn trfic

May mac va thiet bi

Phuvng tien van tai, truytn don Cong

So dAu Warn 12.933.048.851 18.743.319.456 52.857.201.386 84.533.569.693 Mua trong nam 307.672.727 2.287.272.728 2.594.945.455 DAu to XDCB hoan thanh 1.512.979.619 6.547.522.461 8.060.502.080 Nhan ban giao tai san tix cong ty con 159.518.000 159.518.000 SO cuOi nam 14.605.546.470 19.050.992.183 61.691.996.575 95.348.535.228

Trong do: Da khau hao het nhung van con sir dung 410.543.044 1.040.456.143 8.270.863.211 9.721.862.398 Cho. thanh 1

Gia tri hao mon So dau nam 4.091.332.948 7.953.721.779 21.032.745.246 33.077.799.973 Khiu hao trong nam 1.265.378.749 2.997.098.130 3.682.668.543 7.945.145.422

So cutii nam 5.356.711.697 10.950.819.909 24.715.413.789 41.022.945.395

Gia tri con lai So dau nam 8.841.715.903 10.789.597.677 31.824.456.140 51.455.769.720

SO cad nam 9.248.834.773 8.100.172.274 36.976.582.786 54.325.589.833

Trong do: Tam thai chtra sir dung Dang chef thanh 1ST

MOt so tai san co dinh hixu hinh co gia tri con tai theo so sach la 35.238.498.037,VND throt th6 chip, cam co de dam boo cho cac khoan vay dm. Chi nhanh Ngan hang Phat trien khu vuc Khanh Hoa — Ninh Thuan (xem thuye't minh V.17b).

9. Chi phi xay thing co' ban do. dang

SA dAu nam

Chi phi phat sinh trong

dam

Ktt chuytn vac) TSCD trong

nam So cuOi nam Xay dung co ban do dang 50.172.298 8.010.329.782 (8.060.502.080) Tuyen cap nuac &rang To Hiru 17.818.543 310.006.833 (327.825.376) Tuyen cap nuac cluang 22/8, Che Lan Vien 32.353.755 (32.353.755) Tuyin cap nuac throng Phgm Van D'ong 68.896.125 (68.896.125) Tuyinccip nuac throng Nguyin Khuyen 149.079.023 (149.079.023)

Tram tang ap Linh 10 9 1.512.979.619 (1.512.979.619) He thjng nuac than Tan Lgp va Van Thuf, II, Cam Phwac Tay 5.969.368.182 (5.969.368.182) gong 50.172.298 8.010.329.782 (8.060.502.080)

Ban thuA minh nay la mOt bo phan hQp thanh va phai cltrvc clQc cling vai Bcio ciao tat chinh 23

CONG TY Co PHAN DO THI CAM RANH Dia chi: Sd 70 Nguydn Trong Ky, phubmg Cam Lqi, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2016 Ban thuye't minh Bao cao tai chinh (tidp theo)

10. Chi phi tra truck dai han SA cuOi nam

So dau

Chi phi lap dat &Ong h6 nu& 4.945.383.528 6.103.914.521

Chi phi cai tao, thay Lamella NMN 10.000 m3 729.646.910

Cac chi phi tra truoic dai han khac 201.895.010

Ciing 5.876.925.448 6.103.914.521

11. Phai tra nguiYi ban ngin h3n 11a. Phdi tra ngwoi ban ngiin hgn

SO cuOi nam

SO dAu dam

Phdi tra cac WWI cung cap khdc 1.938.742.662 448.448.825

Cong ty TNHH MOt thanh vien D6ng Phat 1.405.550.678

Cong ty TNHH Thai Phat Dat 264.660.000

Cong ty Lien doanh TNHH D6ng h6 nu& Zenner - Coma 257.400.000

Cong ty TNHH MOt thanh vien D6ng Phat 41.905.825

Cac nha cung cap khac 268.531.984 149.143.000

Ciing 1.938.742.662 448.448.825

11b. Ni quit han aura thanh loan Cong ty khong có ng phai tra nguoi ban qua han chua thanh toan.

12. Ngtroi mua tra tien truck ngin han SO cut& Wain SO dAu dam

Trei &weir cda cac khdch hang khdc 582.781.000 175.118.000

Phong Quan ly Do thi Cam Ranh 580.786.000

Cong ty Co phan Dien tit Tin hoc Hoa chit BO Qu6c Phong 100.000.000

Cong ty Xay dung Cong trinh Hang khong ACC 75.118.000

Cac khach hang khac 1.995.000

ging 582.781.000 175.118.000

13. Thud va cac

Thud GTGT hang

khoin phai nop Nha nulk SO dAu nam SO phat sinh trong nam S6 cu6i nam

Phai ntlip Phai thu SO phai Op So ala thtrc ni)p Phai n(ip Phai thu

ban nOi dia 754.533.495 1.682.311.570 (2.648.883.627) - 212.038.562

Thud thu nhap doanh nghiep 276.097.032 1.712.480.855 (1.137.066.214) 299.317.609

Thud thu nhap ca nhan 25.745.914 438.319.457 (294.812.391) 169.252.980 -

Thud tai nguyen 204.151.040 (180.822.680) 23.328.360

Tidn thue dat 23.934.100 (23.934.100)

Thud mon bai 3.000.000 (3.000.000)

Phi, 1es phi va cac khoan phai Op khac 373.655.616 - 5.690.423.959 (5.621.036.866) 443.042.709 -

Cong 1.153.935.025 276.097.032 9.754.620.981 9.909.555.878 934.941.658 212.038.562

Ban thuyet minh nay la mOt b"9 phdn hqp thanh va phai Ayr cl9c cling voi Bcio cao tai chinh 24

CONG TY CO PHAN 06 TM CAM RANH Dia chi: So 70 Nguygn Trong Ky, phurerng Cam Lgi, TP. Cam Ranh, tinh Khanh Hoa, Vi4 Nam BAO CAO TAI CHINH Cho nam tai chinh Ice't di& ngay 31 thang 12 nam 2016 Ban thuytt minh BM) cao tai chinh (ti6ptheo)

Thug gia tri gia tang Cong ty nOp thud gia tri gia tang theo pluming phap khAu trir. ThuS suk thug gia tri gia

Cham soc cay xanh, dien chiu sang Nuot,sinh hoat Xay lap, vat tu, cho thug tai san, dich vu ve sinh va xir ly nuot thai

tang nhu. sau:

Khong chiu thug 5%

10%

Thu'j thu nh'cip doanh nghiep Cong ty có nghia vu n'cip thug thu nhap doanh nghiep voi thug suk 10% tren thu nhap chiu thug ter hog dOng ve sinh, xir ly mrac thai va cung,cap mot sach. Cong ty dugc mien thud 04 nam va giam 50% trong 09 nam tiep theo doi voi so thug thu nhap doanh nghiep phai nOp cho cac hog dOng nay.

Nam tai chinh 2016 la nam thir,4 COng ty dugc giam 50% thug thu nhap doanh nghiep phai nOp cho hoat dc)ng ve sinh va cung cap nu& sach.

Thu nhap tir cac hoat dOng khac phai nOp thug thu nhap doanh nghiep vai thus suAt 20% (nam twat thug suat la 22%).

Thug thu nhap doanh nghiep phai nop trong nam dugc du tinh nhu sau: Nam nay Nam truck

TOng lqi nhuan kd toan truac thug Cac khoan diau chinh tang, giam nhuan kS toan de xac dinh lo.i nhuan chiu thug thu nhap doanh nghiep: - Cac khoan diSu chinh tang Thu nhap tinh thus Thu suAt thud thu nhap doanh nghiep Thug thu nhlip doanh nghiep phiii nOp theo thud sutit pith thong Thug thu nhiie doanh nghiepchenh Lech do tip dyng thug salt khtic thug sulk phi) thong Thug thu nht:ip doanh nghiep &coy gitim Tiing Thue thu nhOp doanh nghiep phai nOp

Thu thu nhap doanh nghiep phai nop trong nam bao

Chi phi thug thu nhap doanh nghiep ghi nhan vao ket qua kinh doanh trong nam Cac khoan thug bi truy thu ghi nhan vao lgi nhuan sau thug chua phan phoi Ciing

Viec xac dinh thug thu nhap doanh nghiep phai nOp cua Cong ty dugc can cir vao cac quy dinh hien hanh ye thug. Tuy nhien, nhang quy dinh nay thay doi theo tirng thoi kST va cac quy dinh ve thug doi voi nhieu loci giao dich khac nhau co the dugc giai thich theo nhieu cach khac nhau. Do vay so thug dugc trinh bay tren Bao cao tai chinh co the se thay dOi khi cu quan thud kiem tra.

Thue tai nguyin Cong ty phai nOp thug tai nguyen cho hog dOng khai thic nuo.c sach veri mirc 4.000 dong/m3 va thug suAt 1%.

Ban thuyit minh nay là mOt 1,0 phan lbw thanh va phai dwc doc cling vai Bao cao tai chinh 25

12.777.793.059 12.441.842.252

975.070.307 2.444.197.927

13.752.863.366 14.886.040.179 20% 22%

2.750.572.673 3.274.928.839

(783.438.688) (1.332.775.221) (391.719.344) (555.323.009)

1.575.414.641 1.386.830.609

Nam nay Nam trtrov

1.575.414.641 1.386.830.609

137.066.214 1.712.480.855 1.386.830.609

CONG TY CO PHAN DO THI CAM FtANH Dia chi: Si 70 Nguy8n Trong Kst, phuZyng Cam Lqi, TP. Cam Ranh, tinh Khanh Hoa, Vi't Nam BAO CAO TAI MINH Cho ram tai chinh ke't thac ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh theo)

Tien thue chat Cong ty phai nOp tin thue dAt cho the khu dAt dang sir dung veri muc tin thue nhu

Vi tri dat Van phong Cong ty (din tich: 3.449,4 m2) - S6 70 Nguygn Trong phuong Cam Lqi, TP. Cam Ranh, tinh Khanh flea

- Van phong Cam Dire (din tich: 242 m2) - Thi trAn Cam Dire, huyn Cam Lam, tinh Khanh Hoa

Tram born cap I, dien tich: 1.923,1 m2 - Xa Cam Phu& Tay, huy0 Cam Lam, tinh Khanh H6a Tram bam cap II, dien tich: 3.970,2 m2 - Xa Cam Phu& Tay, huy0 Cam Lam, tinh Khanh Hoa

Cdc loaf thui khdc Cong ty ke khai va nCip theo quy dinh.

sau: Mire tien thue

6.480 VND/m2

2.592 VND/m2

162 VND/m2

162 VND/m2

14. Phai tra nguiri lao Wing So du phan anh tien luang con phai tra ngtroi lao dOng.

Quy tien lucmg nam 2016 duqc thuc hien theo Quy6t dinh se) 23/2016/QD-HDQT ngay 05 thang 12 nam 2016, don gia tin luang nam 2016 da duot Hed d'Ong quan tri phe duy't bao

• Quy luang san xuAt va cung cap nuov sach la 1.402 d6ng/m3 mrac sach tieu thu;

• Quy lucmg xay lap: tien luang ding nhan true tip tra theo don gia xay dung ca ban hi0 hanh;

• Quy lucmg khoan ctla dich vu do thi la 11.450.762.824 d6ng.

• Cac hoat Ong khac duqc trich luang theo ty le phAn tram (%) teen doanh thu.

15. Chi phi phai tra ngin han Ste cuili dam

St; dAu nam

Phdi tra ceic to chcir . viz cd nhan khcic 2.754.144.856 2.294.366.863

Trich truac chi phi dich vu do thi 1.810.384.764 1.796.500.764

Cong ty TNHH Cong Minh — chi phi thue cay xanh 870.028.000

Trich truac chi phi cong trinh xay lAp 457.866.099

Cac chi phi phai tra ngAn han khac 73.732.092 40.000.000

COng 2.754.144.856 2.294.366.863

16. Phil tra ngin han khaddai han khac 16a. Phai tra nglin hpn khdc

S6 cuoi nam So d'au nam

Phdi Ira Mc ben lien quan 8.690.658.353 6.128.308.535 fJy ban Nhan clan tinh Khanh Hoa 8.468.231.990 5.708.320.990

Ngan sach cap' von he thdng 09 cong trinh mrot sach Wong thon 5.182.389.000 5.552.560.000

Ngan sach cap van he thong mak thon Tan Lap va Van ThuY II zits' Cam Phwor Tay 3.130.082.000

Thue tai san nganh nude 155.760.990 155.760.990

Thu lao HOi (fang quan tri va Ban kie'm sok 222.426.363 419.987.545

Ban thuyit mink nay la mOt be) pha'n hop thanh va phai duor doc cling vai Bao ccio tai chinh 26

CONG TY CO PHAN 06 THT CAM RANH Dia chi: S6 70 Nguygn Trong Ky, phutmg Cam Lqi, TP. Cam Ranh, tinh Khanh Him, V* Nam BAO CAO TAI CHINH Cho nam tai chinh ke't fink ngay 31 thang 12 nam 2016 Ban thuyet minh Ban can tai chinh theo)

So cuOi nam SO du nam

Phiii tra cac to chav va ca nhan Ichcic 6.037.416.939 7.083.297.738

Tai san thira ch6 giai guyet 15.696.533 4.587.951

Kinh phi cong doan 46.106.920 35.463.507

Nh4nkSi guy, 14/ mot ngan han 138.500.000 93.000.000

Cac khoan phai tra ngan han khac 475.495.944 196.044.491

COng 9.366.457.750 6.457.404.484

16b. Ni qua kin china thanh loan COng ty khong c6 no phai tra khac qua han chua thanh toan.

17. Vay ngin han/dai han 17a. Vay ngiin hgn

So du phan anh khoan vay dai han den han tra Chi nhanh Ngan hang Phat trien khu vtrc Khanh Hoa

Chi tiet so phat sinh ve cac khoan vay ngan han trong nam nhu sau: Nam nay Nam trunk

SO dau nam 4.620.000.000 4.391.825.200

Ket chuyen tir vay va no dai han 4.620.000.000 4.848.000.000

So tien vay da tra (4.619.934.450) (4.619.825.200)

SO cuoi nam 4.620.065.550 4.620.000.000

17b. Vay dal han Vay Chi nhanh Nga'n hang Phat trien khu vtrc Khanh HOa — Ninh Thu4n

• Hop d6ng vay so 07/2009/HDTD ngay 28/12/2009 a au to du. an "He thOng cap nine Cam Ranh tinh Khanh Hoa" vai lai suat vay 8,55%/nam, tiled han vay 13 nam. Khoan vay nay dugc dam bac)

bang viec the chap tai san hinh thanh tir von vay.

• Hop (long vay so 08/2009/HDTD ngay 31/12/2009 de thanh toan chi phi xay lap va mua sam thiet bi theo guyet dinh phe duyet dkr an dau tu. "He thong cap nuot Cam Ranh - tinh Khanh Hoa, cong suat thiet ke 6.000m3 nuot sinh hoat ngay/dem" vai lai suat vay 6,9%/nam, thai han vay 6 nam. Khoan vay nay claw dam bao bang viec the chap tai san hinh thanh tir von vay.

Cong ty co kha nang tra &rot cac khoan dai han.

KS/ han thanh toan cac khohn vay va nq thue tai chinh dai han nhu sau:

So cuOi nam 4.620.000.000

14.634.000.000 6.186.782.222

25.440.782.222

SO clAu flan' 4.620.000.000

16.001.934.450 9.438.782.222

30.060.716.672

lir 1 nam tra xu6ng Tren 1 nam den 5 nam Teen 5 nam ging

— Ninh Thu6n (xem thuyet minh so V.16b).

Cong ty c6 kha nang tra duvc cac khoan vay ngan han.

27 Bcin thuyb minh nay la m6t be) phcin hop thanh va phai dttoc doc cling voi Bao tho tai chinh

CONG 'TY Co PHAN DO THI CAM RANH Dia chi: so 70 Nguygn Trong Ky, phuimg Cam Lgi, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh k6t thfic ngdy 31 thang 12 nam 2016 Ban thuyOt minh Bao cat) tai chinh (ti6p theo)

Chi tiect phat sinh cua khoan vay dai han Chi nhanh Ngan hang Phat tri6n khu vtrc Khanh flea — Ninh Thuan niux sau:

Nam nay Nam trtrov

So d'au nam 25.440.716.672 30.289.496.000

Se; tin vay da tra (779.328)

K6t chuye'n sang vay va ng ng'in han (4.620.000.000) (4.848.000.000)

SO cuOi nam 20.820.716.672 25.440.716.672

17c. Vay qua ;tan chwa thanh totin Cong ty khong co cac khoan vay qua han chtra thanh toan.

18. Qu5r khen thuong, phitc loi Tang do trich

110 tir Chi quy trong SO d'Au nam nhu;an Tang khac nam S6 cad nam

Quy khen tinning 513.920.589 1.037.823.271 47.000.000 (981.929.000) 616.814.860

Quy phitc lgi 929.032.996 518.911.636 - (686.314.600) 761.630.032

ging 1.442.953.585 1.556.734.907 47.000.000 (1.668.243.600) 1.378.444.892

19. VOn chit sir hiku 19a. Bang cal chilu Min d'Ong ctia von chit So' him

V6n dAu to ctia chit so' him

Quy dAtttr ,t phat trien

Lyi nhuan sau thue chum

phan plied COng

S6 du dAu nam trueic 18.018.000.000 13.908.752.718 6.910.429.335 38.837.182.053

Chia ct:Itac, lgi nhuan nam truac (5.405.400.000) (5.405.400.000)

Lgi nhu6n trong nam truck 11.380.218.007 11.380.218.007

Trich guy clau to phat trien 1.511.955.164 (1.511.955.164)

Trich quy khen thuthig, phfic lg, i (1.511.955.164) (1.511.955.164)

Thu lao Hoi ding quail tri (419.987.545) (419.987.545)

Tang quy du to phat tri6n tir thue TNDN dugc mien, giam 555.323.009 (555.323.009)

S6 du cu6i nam trtrov 18.018.000.000 15.976.030.891 8.886.026.460 42.880.057.351

S6 du du nam nay 18.018.000.000 15.976.030.891 8.886.026.460 42.880.057.351

Chia c6 tirc, lqi nhuan nam trueic (5.405.400.000) (5.405.400.000)

Lgi nhuan trong nam nay 11.202.378.418 11.202.378.418

Trich quy clan to phat trien 1.556.734.907 (1.556.734.907)

Trich quy khen thuorig, phtic lgi (1.556.734.907) (1.556.734.907)

Thu lao HOi ding quan tri (432.426.363) (432.426.363)

Tang quy dAu to phat triesn tit thue TNDN dugc mien, giam 391.719.344 (391.719.344)

SO du cuOi nam nay 18.018.000.000 17.924.485.142 10.745.389.357 46.687.874.499

WOWYMK4144.4.99.7.7.3.1•044.00***CWWWWWW 14.0.M.***.....

Ban thuyil minh thy mOt bo phOn h9p thanh va phai dwc ct9c clung vai Bao cao tai chinh 28

CONG TY CO PHAN DO THI CAM RANH Dia chi: S6 70 Nguygn Trong KS", phtrimg Cam Lot TP. Cam Ranh, tinh Khanh H6a, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh k6t thtic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh (tie'p theo)

19b. Chi tiit von g6p cr.& hiku SO cad atm SO du nam

Von dau to cua Nha nu& 8.572.590.000 8.572.590.000

V6n gop cua cac c6 dong khac 9.445.410.000 9.445.410.000

COng 18.018.000.000 18.018.000.000

Tinh hinh gop von diL le nhu sau: Theo Giay chting nhia'n ding kST doanh nghiep

Von (lieu le Von ditu le di con phfii gop

gop (VND) (VND) VND Ty le (%) Uy ban Nhan dan tinh Khanh floa 8.572.590.000 47,58 8.572.590.000 Cong ty Co phan Cang Cam Ranh 1.170.000.000 6,49 1.170.000.000 Ong Bfii Ngoc Phfic 761.790.000 4,23 761.790.000 Ong Bill Van KInrang 668.360.000 3,71 668.360.000 Cac c6 dong khac 6.845.260.000 37,99 6.845.260.000

Cong 18.018.000.000 100,00 18.018.000.000

19c. Co phi'ju St) cuOi nam Se; dAti nam

S6 luting co phi6u clang 14 phat hanh 1.801.800 1.801.800

S6 Wong c6 phi6u da phat hanh 1.801.800 1.801.800

S6 luting c6 phie'su clang luu hanh 1.801.800 1.801.800

ToanbO la c6 phiL ph6 thong. 1■40h gia c6 phi6u clang hm hanh: 10.000 VND.

19d. Ph'dn phai loi nhu(in Trong Warn Cong ty da chia c6 tirc nam 2015 cho cac c6 &rig voi s6 tin 5.405.400.000 VND theo Nghi guy& Dai hOi c6 (long thuong nien nam 2016 ngay 08 thang 4 nam 2016.

Ngoai ra, Cong ty tam phan phi loi nhuan sau thu6 nam 2016 theo (lieu le cua Cong ty nhu sau:

Si; tin (VND)

Thu lao flOi quan tri, Ban ki6m soat (4%) 432.426.363

Quy clau to phat tri6n (15%) 1.556.734.907

Qu"y khen throng (10%) 1.037.823.271

Quy phfic loi (5%) 518.911.636

COng 3.545.896.177

20. Nguton kinh phi di hinh thanh tai san co dinh Nam nay Nam tru*c

S6 du nam 204.599.059 97.804.545

Ngu6n kinh phi cluot cap 106.794.514

So cuoi nam 204.599.059 204.599.059

Ban thuy'jt minh nay la mot hO phan 129p thanh va phai chivy d9c cling vai Bao cao tai chinh 29

CONG TY CO PHAN DO THI CAM RANH Dia chi: So 70 Nguygn Trong KS/, phtrerng Cam Logi, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CI-IiNH Cho nam tai chinh k6t thilc ngay 31 thang 12 nam 2016 Ban thuyet minh Bac) can tai chinh (tie'p theo)

21. Cac khoan muc ngoai Bang can dtoi ke toan

21a. Tai san thue ngoai Tong so" tin thue toi thi& trong tucmg lai cua cac hop &Ong thue hoat dOng tai san khong the hily ngang theo cac thaci han nhu sau:

So cuOi. nam SO dAu nam

Tit 1 Warn tra xu6ng 212.463.000 212.463.000

Tren 1 nam an 5 nam 849.852.000 849.852.000

Tren 5 nam 3.092.121.000 3.304.584.000

COng 4.154.436.000 4.366.899.000

S6 du phan anh tai san co dinh &Au ngu'on diing de san xua'.t nuac sach thue cua Nha nuorc.

Tai san thue hoat dOng tai Cong ty la cac tai san dAu ngu;3n Nha may nu& Nam thi xd Cam Ranh thuOc von Ngan sach Nha mrac,trong toanbO he thong san xuat va cung cap nuorc sach ma Cong ty khai tilde va quail 1Si, da doge Uy ban Nhan ban tinh Khanh Ilea duyet cho thue theo cong van so 7029/UBND ngay 24 thang 10 nam 2007. Tien thue tai san phai tra tirng nam dirge tinh can cir tren mire trich khau hao theo phuang an thue tai san Nha nu& da" doge Uy ban Nhan dan tinh Khanh 1-16a phe duyet theo Thong bac, s('') 50/TB-UBND ngay 04 thang 02 nam 2010.

21b. Tai san nhfin gift ho Gia tri vat to hong chfra chay nhan giu ho Uy ban Nhan dan TP. Cam Ranh tai ngay cut)i nam la 324.890.348 VND (so au nam la 324.890.348 VND).

VI. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH

1. Doanh thu ban hang va cung cap dich vu la. rdng doanh thu

Nam nay Nam truck

Doanh thu ntrac sach 39.290.530.810 35.418.559.897

Doanh thu xay lap 14.758.195.002 14.029.034.548

Doanh thu ve sinh, )(Cr ly thai 14.595.068.539 12.926.124.242

Doanh thu cham soc cay xanh 13.616.679.000 13.506.369.000

Doanh thu din chi6u sang 2.605.219.000 2.665.476.000

Doanh thu dich vu. 631.644.907 450.586.217

COng 85.497.337.258 78.996.149.904

lb. Doanh thu bein hang va cung cap dich vu cho cac ben lien quan Cong ty khong phat sinh giao dich ban hang va cung cap dich vu cho cac ben lien quan.

2. Gia von hang ban Nam nay Nam truot

Gia von nuot may 31.303.145.211 24.095.904.184

Gia von xay lap 13.326.782.127 12.267.552.968

Gia von ye sinh va xir ly nuov thai 11.483.652.135 10.664.021.394

Gia von cham soc cay xanh 9.063.132.964 9.861.642.127

Gia vein din chi6u sang 1.920.513.311 1.554.220.539

Gia von dich vu khac 328.865.797 186.115.123

COng 67.426.091.545 58.629.456.335

Bein thuyet mink W.-1y la mot bei phein hop thank va phai duzxc cloc cling vOi Bao cao tai chinh 30

CONG TY C6 PHAN DO THI CAM RANH Dia chi: St) 70 Nguy8n Trong KY, phirtmg Cam Loi, TP. Cam Ranh, tinh Khanh I-16a, Viet Nam

BAO CAO TAI CHINH Cho nam tai chinh Ice't thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tip theo)

3. Doanh thu hoat gong tai chinh

Nam nay 524.671.877

5.269.275

Nam truck 646.387.992

5.208.000 1.439.000

653.034.992

Lai tin giri ngan hang Lai tin cho vay Doanh thu tai chinh khac Cong

4. Chi phi tai chinh

529.941.152

Nam nay 296.819.000

Nam truifc 2.878.201.012

270.000 2.878.471.012

Chi phi lai vay Chi phi tai chinh khac Cong

296.819.000

5. Chi phi quail 15T doanh nghiep

Nam nay Nam trtrov

Chi phi cho nhan vien 3.536.460.315 3.536.030.407

Chi phi cong cu dung cu 414.137.667 118.368.949

Chi phi khAu hao tai san co dinh 140.682.761 172.476.097

Thug, phi va le phi 3.000.000 56.534.355

Chi phi dich vu mua ngoai 395.709.153 178.185.712

Caz chi phi khac 689.479.274 1.186.096.049

ging 5.179.469.170 5.247.691.569

6. Chi phi khac Nam nay

Thug bi Oat, bi truy thu 173 .342.974

Xir 1$1cong no. 177.818.469

Chi phi khac 226.193

Cong 351387.636

7. Lai tren co phieu 7a. Lin co' kin/ suy gidm tren co phieu

Nam nay Loi nhu4n kg toan sau thug thu nh6p doanh nghi0 11.202.378.418

Trich quy khen throng, pink loi (1.556.734.907)

Trich thu lao 1-h5i dOng quan tri va Ban kigm soat (432.426.363)

Loi nhulan tinh lai co ban teen co phigu 9.213.217.148

So hrong binh quan gia quygn cua co phigu ph6 thong clang luu hanh trong nam 1.801.800

Lai co. ban tren co phieu 5.113

Nam trtro'c 127.517.364

127.517.364

Nam trigfc

11.380.218.007 (1.511.955.164)

(419.987.545) 9.448.275.298

1.801.800 5.244

31 Ban thuyet minh nay la mat bo pkin hop thanh va phai duvc clQc ding vat Bay cao tai chinh

CONG TY CO PHAN DO THI CAM RANH Dia chi: So 70 Nguyen TrQng KS!, phue.ng Cam Lgi, TP. Cam Ranh, tinh Khanh Hem, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh Ice't thitc ngdy 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh theo)

7b. Thong tin khcic Lai coy ban tren phi'L cung kST nam truov &rot tinh toan lai do dieu chinh lqi nhuan ke' toan sau thu theo Bien ban kiem toan Nha mrac, va trir so trich lap thu lao Hoi &Ong quan tri va Ban kiem soat khi xac dinh lqi nhuan tinh lai ca ban tren co phieu theo htrang dan dm Thong tu. so 200/2014/TT-BTC ngay 22 tiling 12 nam 2014 cila BO Tai chinh. Viec ap dung quy dinh mai nay lam cho lai co ban teen CO phie'u cung kST nam truck giarn tir 5.296 VND xu6ng con 5.244 VND.

Khong có cac giao dich c6 phie'u ph6 thong hoac giao dich co phiL 06' thong tie'rn nang nao xay ra tir ngay ket thfic nam tai chinh den ngay cong bO Bap cao tai chinh nay.

Nam nay Nam triroc

Chi phi nguyen lieu, vat lieu 28.470.838.104 23.950.913.716

Chi phi nhan ding 29.350.509.443 42.618.166.938

Chi phi khau hao tai san ce, dinh 7.945.145.422 7.324.688.372

Chi phi dich vu mua ngoai 7.074.729.288 3.084.126.728

Chi phi khac 1.348.826.418 6.701.860.124

COng 74.190.048.675 83.679.755.878

VII. NHVNG THONG TIN KHAC

1. Giao dich vi so dir voi cac ben lien quan Cac ben lien quan voi Cong ty bao gam: cac thanh vien quan 1y chu ch6t, cac ca nhan có lien quan voi cac thanh vien quan ly chti eh& va cac ben lien quan khac.

Giao dich vet so dw voi cac thanh vien quiin ly chi', chat va cac ca nhan có lien quan voz cac thank vien quern 1f7 chic chat Cac thanh vien quan ly chil eh& cac thanh vien I-10i &rig quail tri va cac thanh via Ban di&i. hanh (Ban TO'ng Giam d'6c, Ke toan twang). Cac ca nhan có lien quan voi cac thanh vien quail VT chu chot la cac thanh vien mat thiet trong gia dinh cac thanh vien quan ly chi' chot.

Giao dich vai cac thanh vien quan ly cha chat va cac ca nhan c6 lien quan vai cac thanh vien quern

ly cha chat Cong ty khOng phat sinh giao dich ban hang va cung cap dich vu cung nht.r cac giao dich khac voi

cac thanh vien quail l'y chu ch6t va cac ca nhan có lien quan vai cac thanh vien quan ly chi' ch6t.

Cong nq vai cac thanh vien quan ly chic chat va cac col nhan co lien quan vai cac thanh vien quan lj, chit chat COng nq voi cac thanh vien quan ly chit chtit va cac ca nhan co lien quan vai cac thanh vien quan VT chill chO't dixqc trinh bay tai cac thuy& minh so V.16.

Thu nh4p caa cac thanh vien quan ly cha chat

Thinh vien chti chtit Noi dung giao dich

I-10i d6ng quan tri va Ban kiem soat Thu lao Hoi d6ng quan tri va Ban kiem soat la 4% lqi nhulan sau thue thu nhap doanh nghiesp, nam nay la 432.426.363 VND (nam truck la 419.987.545 VND)

Ban die‘u hanh, quan 1y Tien luang, thuorng theo quy the cua Cong ty

a

8. Chi phi san xuat kinh doanh theo ye'u to

Ban thuyb minh nay la mot ba phOn hop thanh va phai dtrqc dQc cling vai Bao cao tai chinh 32

CONG TY CO PHAN DO THI CAM RANH Dia chi: So 70 Nguygn Trcog Ky, pinking Cam Lai, TP. Cam Ranh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh k6t fink ngay 31 thang 12 nam 2016 Ban thuytt minh Bac, can tai chinh (t4) theo)

•

lb. Giao dich va so dw voi ben lien quan kit& • Ben lien quan khac voi Cong ty chi có Uy ban Nhan dan tinh Khanh floa — dai dien vein Nha mrac

chilem 47,58% von dieu le.

Giao dich voi cac ben lien quan khac COng ty kh6ng phat sinh giao dich ve ban hang va cung cap dich cho ben lien quan khac. Cac giao dich khac phat sinh era C8ng ty Uy ban Nhan dan tinh Khanh I-16a nhu sau:

Nam nay Nam truirc

Tra co tire 20571.777.000 2.571.777.000 Thanh toan lien thus tai san nganh ntrac 212.463.000 214.126.816 Thanh toan tien thus tai san 09 he thong cap mrac nong thon 370.171.000 Nhan h6" tro von du an he thOng mr(5.c thon Tan Lap va Van thily II xa. Cam Phu& Tay 3.130.082.000

Cong no' veri ben lien quan khcic Cong na vai cac ben lien quan khac duvc trinh bay tai cac thuyet minh so V.16.

2. Thong tin s4 130 pkan COng ty chi hoat dOng trong mot linh vtrc kinh doanh la dich vu cong ich, cung cap mrac sach va xay lip. Toan be hoat Ong cua Cong ty chi diSn ra teen lanh th8 Viet Nam.

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3. SO HO so sanh Civic sai sot Can cir vao Bien ban Kiem toan Nha ntrac khu vu.c VII ngay 13 thang 9 nam 2016, Cong ty da dieu chinh doanh thu dich vu van hanh he thong thoat mro.c va tram xir 15f mxac thai hoan thanh nam 2015 vao klet qua kinh doanh nam 2015 vai so tien 325.206.364 VND.

Anh hwong cat, viec dieu chink sai sot den so Anh huang dm viec diet' chinh sai sot den se. lieu so sanh teen Bao cao tai chinh nhu. sau:

SO lieu truirc So lieu sau dieu Ma so (lieu chinh Cac dieu chinh chinh

Bang can d4i ki loan Phai thu khach hang 131 7.055.790.761 325.206.364 7.380.997.125

Lgi nhuan sau thus chtra phan phoi kST nay 421b 5.577.404.757 325.206.364 5.902.611.121

Belo cao Idt qua hoot d'Ong kinh doanh Doanh thu ban hang va cung cap dich vu 01 78.670.943.540 325.206.364 78.996.149.904

Bao cao lwu chuyen tie'n to Loi nhuan trtrac thus 01 12.441.842.252 325.206.364 12.767.048.616 Tang, giam cac khoan phai thu 09 627.035.101 (325.206.364) 301.828.737

Ban thuyat minh nay la mot bo phOn hop thanh va phcii &cc doc cling vai Bac) ciao tai chinh

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M ea, ngay 24 thang 02 nam 2017

Nguyen Hum Thoai Nguiri lap bieu

uan Cuirng Ke toan truirng

Tran Van Be Chit tich HDQT Tiing Clam dec

CONG TY CO PHAN 06 THI CAM RANH Dia chi: Si 70 Nguygn9ng KS/, phtdyng Cam Loi, TP. Cam Ranh, tinh Khdnh Hba, Vi41 Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thdc ngay 31 thang 12 Warn 2016 Ban thuytt minh Ban can tai chinh (tie/3 theo)

4. Sty kien Oat sinh sau ngay ket thtic nam tai chinh Khong co six kien trong yeu nao phat sinh sau ngay ket thitc nam tai chinh yeu cau phai dieu chinh s6 lieu hoac ding 136 tren 136.0 ca.° tai chinh.

e"' ' ""fr‘ Rilv 840 DUNG I'd' BAN CHiNH So wirriotn0..2.8...9...7uvb S6 SCTIBS

Ngay 0 7 -11- 2018

CHU TICH UBND PHUONG CAM LINH

Nguyin Thi Thanh Dan

Ban thuyet minh nay là mot be) phOn hpp thanh va phcii cluvc clQc cling vai Bao afro tai chinh

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