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CONG TY CO PHAN TV VAN XAY DUNG MO 3
BAO CAO TAI CHINH DA DUVC MEM TOAN
Cho nam tai chinh ket thtic ngay 31/12/2015
Thing 03 nam 2016
• CONG TY CO PHAN TU. VAN XAY DUNG DIN 3 So 32 NO Thoi Nhiem, P.7, Q.3, TP. Ha Chi Minh
• BAO CAO CUA BAN TONG GIAM DOC
• Ban Tang Giam dee Cong ty Co phan Ttr van Xay dirng Dien 3 (sau day goi tat la "Cong ty") dg trinh bao cao nay ding vii Bao cao tai chinh cna COng ty da dirge kiem toan cho nam tai chinh ket tit& ngay 31/12/2015 tir trang 06 den trang 46 kern theo.
a HQI DONG QUAN TRI, BAN KIEM SOAT VA BAN TONG GIAM DOC
• Caz thanh vien cua H6i clang Quart tri, Ban Kiem sok va Ban Tang Giam d6c da dieu hanh Cong ty trong nam tai chinh ket th6c ngay 31/12/2015 va den ngay lap bao cao nay gam:
111 ding Quan tri
Ong Thai Tuan Tai
Ong Pham Van Thuan Ong Tran Van Le Ha
Ong Ton That Wing
Ong Nguyen Phil Gia
Chu tich
Uy vien
Uy vien Uy vien
Uy vien -,-. 0(
')t Ban Kiem snit MI
i i)
Ba Nguyen Minh Hien Trutmg ban -ii :?.
Ba Throng Thi Anh Dao Thanh Vien
Ong Pham Duy Hai Thanh Vien i :-
Ban TOng Clam diic
Ong Thai Tuan Tai Tang Giam (lac
Ong T6n That Hang Pho Tang Wm doc
Ong Nguyen Tri Trinh Pho Tong Giam doc
Ong Iran Le Minh Pho Tang Giant doe
Ke toan twang cita Cong ty trong nam tai chinh ket iliac ngay 31/12/2015 va den ngay lap Bao cao nay la Ong Pham Hoang Vinh.
CAC str KIEN SAU NGAY 'CET THUC KET THUC NAM TAI CHiNH
Ban Tang Giant doc Cong ty khang dinh rang, khong c6 ski kien nao phat sinh sau ngay ket tit& nam tai chinh có anh htrOng trong you, yeu cau phai dieu chinh hoc cong 66 trong Bao cao tai chinh cho nam tai chinh ket iliac ngay 31/12/2015 kem theo.
a KIEM TOAN VIEN
111 Bao cao tai chinh cho nam tai chinh ket thac ngay 31/12/2015 kern theo dugc kiem toan bOi Ging ty TNHH Kiem toan va Ttr yen UHY ACA - Chi nhanh tai Tp. HO Chi Minh.
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CONG TY CO PHAN TU. VAN XAY DI/NG DICN 3 SO 32 Ng6 Thai Nhiem, P.7, Q.3, TP. II6 Chi Minh
BAO CAO CUA BAN TONG GIAM DOC (TIEP)
TRACH NHICM CUA BAN TONG cam DOC
Ban TOng Gam dOc C6ng ty có trach nhiem lap Bdo cdo tai chinh cho nam tai chinh ket thlic ngay 31/12/2015, phan dnh trung,thoc va hop tinh hinh tai chinh ding nhu ket qua hog dOng kinh doanh va tinh hinh luu chuyen tien to cOa Ong ty trong nam. Trong viec lap bdo cao tai chinh nay, Ban Tong Gam doe throe yeu cau phai:
• Loa chon cdc chinh sach ke man thick hop va dp dung cdc chinh skit do mot cach nhAt quart; • Dtra ra cdc phan dodn va trac tinh mot each hop ly va than trong; • Neu it) cdc nguyen tac ke loan thich hop co ducic tuan Ulu hay khong, CO nhimg dp dung sai loch
trong yeu can ducic cong 1)6 va giai thich trong bdo cdo tai chinh hay khOng; va • Lap Bdo cdo tai chinh tren ca sa hog dOng lien tuc trir twang hop kitting the cho rang Cong ty
se tiep tuc hog Ong kinh doanh.
Ban TOng Gidm dOc xac nhan rang Cong ty da tuan thO cdc yeu cau neu teen trong viec lap BA° cdo tai chinh.
Ban TOng Gidm dOc Cong ty chju trach nhiem dam bao rang s6 sdch ke todn &roc ghi chdp mot cdch ph6 hop de phan anh hoop ly tinh hinh tai chinh cua Cong ty a bat kj, thai,diem nao va dam bao rang Bdo cdo tai chinh tuan ilia cdc Chuan mtrc ketoan Viet Nam, che do ke todn (doanh nghiep) Viet Nam va cac quy djnh phap ljf co lien quan den viec lap va trinh bay bdo cdo tai chinh. Ban Giam dOc cling chju trach nhiem dam bao an toan cho tai san cua Cong ty va vi vay thuc hien cdc bien phdp thich hap de ngan chan va phdt hien cdc hanh vi gian lan va sai pham khdc.
Ban TOng Gidm dOc cam ket rang, Cong ty da tuan thO viec cong 1)6 thong tin theo quy djnh tai Thong to s6 155/2015/TT-BTC ngay 06/10/2015 dm BO Tai chinh huOng dart ye viec cong b6 thong tin tren thj twang chirng khodn.
mat va dai dien cho Ban 'Ring Gidm doe, /7:,01475/0
/‘Q‘'‘. LONG TY Co A N
ATLIVAN XA
, DIE N'3 -7 • PTlia an TA i")
Giam clOc Tp. Ho Chi Minh, ?way 07 Mang 03 Kim 2016
3
• • tfriy ACA Ltd • So.A1/2016/UHYACAHCM-BCKT
• BAO CAO KIEM TOAN DOC LAP
111 Kinh Cfic CO oiling, HQi dOni Quan tri va Ban Tong Giam doe Cling ty Co phin Tu van Xfiy thing Dien 3
• Chang toi da kiem toan Bao coo tai chinh kern theo cua C6ng ty Co phan Tu. van Xay di,rng Dien 3 dirge ldp tai ngay 07 thong 03 nom 2016, tit trang 6 den trang 46, bao gem Bang can di ke toan tai
• ngay 31/12/2015, Bao coo ket qua host deng kinh doanh, Bao coo luu chuyen tien to cho nam tai
• chinh ket thac ding ngay va Ban thuyet minh bao coo tai chinh.
Trich nhiOn dm Ban Tang Giam dtic
Ban TOng Gam dOc Cong ty trach nhiem viec ldp va trinh bay trung thuc va hqp bao coo • tai chinh cua C8ng ty theo Chan muc ke toan, the d6 ke toan (doanh nghiep) Viet Nam va can quy
• djnh phap ly c6 lien quan den viec lap va trinh bay bao coo tai chinh va chju trach nhiem ye kiem soot n6i b6 ma Ban TOng Gam doe xac djnh la can thiet a dam bao cho viec ldp va trinh bay bao
• coo tai chinh khong co sai sot tang yeu do gian ldn hoac nham
Trach nhigm ciia Mem town vien
■ Trach nhiem cua chiing toi la dua ray kien ye bao coo tai chinh dua tren ket qua dm cu6c kiem toan. Chung Vol da tien hanh kiem toan theo cac Chunkiem toan Viet Nam. Cac Chub muc nay
• yeu can chi:mg toi tufin thu churn muc va cac quy djnh ye dao dire nghe nghiep, ldp ke hoach va thuc hien cu6c kiem toan de dot duqc su dam bao hqp 15/ ye viec lieu bao coo tai chinh cua Cong ty co
• cbn sai sot tning yeu hay kh6ng.
111 Cong viec kiem toan bao gem thuc hien cac thu tvc nham thu thdp cac bang chCrng kiem toan ye cac se lieu va thuyet minh tren bao coo tai chinh. Cie thil tic kiem town dirge lua chip dua tren xet doan
• dia kiem toan vien, bao gem danh gia rui ro co sai sot tong yeu trong bao coo tai chinh do gian ran hoac nham lan. Khi thuc hien danh gia cac rai ro nay, kiem toan vien da xem xet kiem sok n6i b6 cua Cong ty lien quan den viec lap va trinh bay ban cap tai chinh trung thuc, hob', nham thiet ke cac thu tvc kiem town ph6 hqp voi tinh hinh thuc te, tuy nhien khong nham mac dich dua ray kien
• ye hieu qui cua kiem soot nei be dm Cling ty. Cong viec kiem toan ding bao gem danh gia tinh thich him cua cac chinh sach ke toan dirqc ap dipg va tinh hqp 11 cila cac trac tinh ke toan dm Ban Tong Gam dOc cling nhu danh gia viec trinh bay tong the bao coo tai chinh.
• Chang toi tin tuang rang cac bang chUng kiem toan ma chi:mg toi da thu thdp dugc là day dti va thich hqp lam ca sec cho y kien kiem toan cua chang UN.
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■ Chi nhanh H6 Chi Minh: 46 Trunyng Quyan, amm Phutmg 6, Quan 3, TP. H6 Chi Minh, Viat Nam
Tel: +84 28 3820 4899 *Fax: +84 28 3820 4909 Website: www.uhyaca.vn
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BAO CAO KIEM TOAN DOC LAP (TIEP)
)'LT kien ctia Kiem toan vien
Theo Y kien cua chi:mg t6i, Bao cao tai chinh kern theo dA phan anh trung thuc va hop 1y, tren cac khia canh frog yeu, tinh hinh tai chinh cua Cong ty CO phan Tu van Xay Dung Dien 3 tai ngay 31/12/2015 cling nhu ket qua hoot deng kinh doanh va tinh hinh luu chuyen tien to cho nom tai chinh ket th6c ding ngay, • ha hey yeti chuan muc ke toan, the de ke toan (doanh nghiep) Viet Nam va cac quy djnh phap lY lien quan den viec lap va trinh bay boo cao tai chinh.
Giam clOc Giay chimg nhAn DKHN kiem toan se 1496-2014-112-1 Thay nklt va c7gi din cho CONG TY TNHH KIEM TOAN VA TU . VAN UHY ACA Tp. Ho" Chi Minh, ngay 07 thcing 03 nom 2016
Luang Ngo Bao Trail Mem toil' vie') Giay cluing nhAn DKHN kiem toan
A so 1828-2014-112-1
- CHI NHANH TAI TP. HO CHI MINH
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a I • • • I • a • • • a •
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CONG TY CO PIIAN TY VAN XAY DVNG DIN 3 SO 32 NO Th6i Nhient, P.7, Q.3, TP. HO Chi Minh
BAO CAO TAI CHiNH Cho nom tai chinh ket tit& ngay 31/12/2015
BANG CAN DOI Kt TOAN Tai ngay 31 thong 12 nam
TAI SAN MA so Thuyet minh
2015
Ti 31/12/2015
VND
Ti 01/01/2015 VND
TAI SAN NGAN HAN 100 177.533.651.537 191.251.659.883
Tien va cac khoan twang duvng tien 110 5 51.134.559.843 89.551.261.006 Tien 111 34.451.919.843 17.115.001.839
Cdc khoan tuong throng Wen 112 16.682.640.000 72.436.259.167
Dau to tai chinh ngin han 120 6 5.990.206.666 14.220.790.000
Chung khoan kinh doanh 121 220.790.000 220.790.000
Dau tu nom gia den ngay dao han 123 5.769.416.666 14.000.000.000
Cac khoan phai thu ngAn hOn 130 90.743.005.211 57.602.556.040
Phai thu ngin han cua khach hang 131 8 77.854.827.846 46.903.840.673
Tra truac cho nguai ban ngan han 132 17.558.967.880 14.714.500.870 Phai thu ngin han khac 136 7 2.409.267.622 2.717.793.824
Dv phong cac khoan phai thu ngan han kh6 doi
137 9 (7.080.058.137) (6.733.579.327) •-•
Hang ton kho 140 11 29.521.064.627 29.579.750.767
Hang ton kho 141 29.521.064.627 29.579.750.767
Ili sin ngin han khac 150 144.815.190 297.302.070
Chi phi tra truac ngan han 151 10 144.815.190 257.436.349
Thue va cac khoan khac phai thu Nha nuac 153 16 39.865.721
TAI SAN DAI HAN 200 45.073.132.876 35.992.891.732
Clic khoan phai thu dai hOn 210 153.000.000 153.000.000 Phai thu dai han khac 216 153.000.000 153.000.000
Tai san co dinh 220 30.265.196.458 25.112.046.427
Tai san c6 dinh huu hinh 221 13 15.579.550.189 13.331.414.774
- Nguyen gia 222 40.642.812.775 36.733.878.334
- Gib hao mon 1119 1(j 223 (25.063.262.586) (23.402.463.560)
Tai san c6 dinh va hinh 227 14 14.685.646.269 11.780.631.653 - Nguyen gici 228 17.897.175.882 14.535.328.682 - Gia hao mon Itcy k'A 229 (3.211.529.613) (2.754.697.029)
Tai san dang dai han 240 12 311.190.280 311.190.280 Chi phi xay dung co ban da dang 242 311.190.280 311.190.280
DAti to tai chinh dai hOn 250 6 11.350.000.000 7.350.000.000 Dau tu g6p von vao cac don vi khac 253 11.350.000.000 7.350.000.000
Tai san dai han khac 260 2.993.746.138 3.066.655.025 Chi phi tra tru6c dai han 261 10 2.993.746.138 3.066.655.025
TONG TAI SAN 270 222.606.784.413 227.244.551.615
Cac Thuy& minh dinh /dm la mot ba phan kip thanh caa Bao coo tai chinh
6
Tai Phm Huang Vinh lam clOc Kg Wan truitng
p. Ho Chi Minh, ngay 07 thong 03 nam 2016
Nguyen Tran Phuung Thuy Ngtrol 10p bieu
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a I • U
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CONG TY CO PHAN TU. VAN XAY MING DICN 3 BAO CAO TAI CHiNH SO 32 Ng6 Th6i Nhigm, P.7, Q.3, TP. Ho Chi Minh Cho nen tai chinh kgt dine ngay 31/12/2015
BANG CAN DOI KE TOAN (TIE?) Tai ngay 31 dicing 12 nam 2015
NGUON VON
Ma st, Thuyet
Ti 31/12/2015
Ti 01/01/2015 minh
VND
VND
PHAI TRA 300 145.672.774.898 153.363.100.521
Ncr ngin hen 310 145.672.774.898 153.363.100.521
Phai tra ngu6i ban ngan han 311 15 4.322.049.111 3.381.842.028
Ngu6i mua tra tign truac ngan han 312 55.826.266.141 71.330.394.441
Thug va cdc khoan phai n6p Nha nuac 313 16 6.023.251.228 6.207.467.248
Phai tra ngu6i lao dOng 314 67.363.835.162 61.596.481.042
Chi phi phdi tra ngan han 315 17 4.880.162.188 3.030.839.948
Phai tra ngan han khdc 319 18 6.969.637.961 7.524.112.707
Quy khen thuang, phuc lai 322 287.573.107 291.963.107
VON CHU SO IliTU 400 76.934.009.515 73.881.451.094
Vim chi' sir him 410 76.934.009.515 73.881.451.094
V6n gap cda chi sa Lau 411 19 33.810.000.000 33.810.000.000
- Co phiu phi thong. co qulen bieu quyjt 411a 33.810.000.000 33.810.000.000 Thing du von c6 phan 412 45.000.000 45.000.000
Co phieu guy 415 (140.000) (140.000) Quy dau to Oat trign 418 19 30.809.499.798 26.919.499.798
Lai nhudn sau thug chua phan ph6i 421 19 12.269.649.717 13.107.091.296
- LNST chira ph& phai luy ki den cuai 19) fru&
421a 1.789.415.096 336.612.184
- LNST chua phan phai kY nay 421b 10.480.234.621 12.770.479.112
Nguon kinh phi va quy khac 430
TONG NGUON VON 440 222.606.784.413 227.244.551.615
Cac Thiry& minh dinh kern la mot bo phOn hvp thanh tiro Bao coo tai chinh
7
0147,5
n Tai Phym Hang Vinh
Nguyen TrAn Phirang Thtly g Clam dOc Ke toin trtri'rng
lAp bleu
Tp. HJ Chi Minh, ngay 07 thcing 03 nam 2016
Cac Thiry& minh dinh kern là mat ba phan hop tharth cria Bao coo tai chinh
8
CON T iz( CO P
yti VAN XAY D
\0 DIEN 3 ti
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CONG TY CO PIIAN TIY VAN XAY MING DIN 3 SO 32 Ng6 Th6i Nhidm, P.7, Q.3, TP. H6 Chi Minh
BAO CAO TAI CHINH Cho nam tai chinh kdt th6c ngay 31/12/2015
BAO CAO KET QUA HOAT BONG Cho nam tat chinh ke't iliac ngay
Chi tieu Ma Thuyet .
so minh
KINH DOANH 31/12/2015
Nam 2015
VND
Nam 2014
VND
Doanh thu bin hang va cung cap dich vy 01 21 260.715.364.428 213.505.631.432
Cac khoan giam trir doanh thu 02
Doanh thu thuAn bin hang va cung cap 10 260.715.364.428 213.505.631.432
(Lich vy
Gid yea hang ban 11 22 202.678.319.445 157.181.356.839
Lqi nhuAn gAp ve bin hang va cung cap dich vy
20 58.037.044.983 56.324.274.593
Doanh thu hoot cl6ng tai chinh 21 23 2.758.732.331 1.173.313.676
Chi phi tai chinh 22 24 110.664.636 14.518.308
Trong dO: Chi phi lai vay 23 9.750.000
Chi phi ban hang 25 25 8.677.484.640 7.778.736.555
Chi phi quail 15, doanh nghidp 26 25 38.038.167.965 33.058.916.573
Lyi nhuAn thuAn tir hoyt dAng kink doanh 30 13.969.460.073 16.645.416.833
Thu nhap khac 31 26 644.939.447 903.912.041
Chi phi khac 32 27 577.495.609 1.165.581.071
Lyi nhuAn khac 40 67.443.838 (261.669.030)
TOng lyi nhuAn ke toan trirk thud 50 14.036.903.911 16.383.747.803
Chi phi thud TNDN hidn hanh 51 28 3.556.669.290 3.613.268.691
Chi phi thud TNDN hoan lai 52
Lyi nhuAn sau thud thu nhAp doanh nghib 60 10.480.234.621 12.770.479.112
Lai co. bin teen co phieu 70 29 2.790 3.396
Lai suy giam tren co phieu 71 30 2.790 3.396
• • • • • • • • a • • • • • • • • • • • • • • •
• • • • • • • • p •
CONG TY CO PHAN TU VAN XAY DIING DIEN 3 BAO CAO TAI CHINH SO 32 NO Thai Nhint, P.7, Q.3, TP. HO Chi Minh Cho nam di chinh kOt thfic ngay 31/12/2015
BAO CAO LIA.1 CHUYEN TIEN TE (Theo phwong phdp gitin dap)
Cho nam tai chinh 1dt fink ngay 31/12/2015
Chi tieu Ma Thuyet
so minh
Luv chuyen tien tir hoat Ong kinh doanh Lqi nhuan trtr&c thue 01 14.036.903.911 16.383.747.803 Dieu chinh cho cac Idtoin
Khau hao TSCD va BDSDT 02 2.688.309.895 2.268.919.634
Cac khoan dtr phong 03 403.381.155 (356.360.542)
Lai, 16 cac khoan chinh tech tS, gia hoi doii do danh gia lai cac khoan mac tien tg có gOc ngoai to
04 (1.197.757.938) (157.947.526)
Lai, 18 hoat d'gng dau to 05 (1.559.735.362) (1.278.430.084) Chi phi lai vay 06 9.750.000
Lgi nhuOn tir hogt diing kinh doanh trwk thay dai van luu (king
08 14.371.101.661 16.869.679.285
Tang, giam cac khoan phai thu 09 (33.550.623.786) 34.510.148.791 Tang, giam hang ten kho 10 58.686.140 (8.770.465.268) Tang, giam cac khoin phai tra (khong ke lai vay phai tra, thue TNDN phai n0p)
11 (6.523.747.215) 29.108.790.191
Tang, giam chi phi tra tnrerc 12 185.530.046 (1.266.024.960) Tien lai vay da tra 14 (9.750.000) Thu thu nhap doanh nghiep da ntjp 15 (4.315.587.842) (5.427.525.276) Tien thu khac tir hog Ong kinh doanh 16 68.000.000 Tien chi khic tir hoat Ong kinh doanh 17 (1.752.390.000) (2.324.892.152)
Luu chuyin tien thuan tit hogt dipng kinh doanh 20 (31.459.030.996) 62.689.960.611
Luu chuyen tien tir hog dOng dau tw Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac
21 (7.575.959.926) (5.749.050.750)
Tien thu thanh Iy, nhtrqng ban TSCD va cac tai san dai han khac
22 102.727.272 430.200.000
Tien chi cho vay, mua the ding cy nq dm don vi khfic
23 (14.000.000.000)
Tien chi du ttr gop von vao don vi khac 25 (4.535.888.889) (1.800.000.000) Tien thu hoi dau to g6p von vao don vi khac 26 8.766.472.223 Tien thu lai vay, co tuc va Igi nhuan duqc chia 27 1.503.667.271 826.676.709
Luu chuyin tien thuan tir hogt (Ong dau tw 30 (1.738.982.049) (20.292.174.041)
Cac Thuyit minh clinh kern la mot bo phan h9p thanh caa Rao cao tai chinh 9
Nam 2015
Nam 2014
VND
VND
2, 1475
Nguyen Tran Plurcrng Thu),
Ngtrtri 14p bleu
ac CON TY c.,̀ CO PHA
Tlf 44N XAY
'1' DIE n Tai
P H Ph9m Hoang Vinh
Clam dOc Ke toan truirng Tp. HZ, Chi Minh, ngay 07 thong 03 nam 2016
• • • • • • • S
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CONG TY CO PHAN TIC VAN X 'AY MING DIEN 3 BAO CAO TAI CHINH SO 32 Ng6 Thai Nhi01, P.7, Q.3, TP. Ho Chi Minh Cho nam tai chinh IC& thac ngay 31/12/2015
BAO CAO LU'U CHUYEN TIEN TE (TIEP) (Theo pinning phdp gidn lkp)
Cho nam tai chinh kit thtic ngay 31/12/2015
Chi Wen Ma so
Thuyet . nunh
Nam 2015 VND
Nam 2014 VND
Luu chuyen tien tir hoyt dt)ng tai chinh Tien tra nq g6c vay 34 (300.000.000)
Co tac, 19i nhu;an da tra cho chit se him 36 (6.416.446.056) (7.520.522.069)
Luu chuyin lien Oinks tit hoot (Ong tai chinh 40 (6.416.446.056) (7.820.522.069) Luu chuyen tien than trong nam 50 (39.614.459.101) 34.577.264.501
Tien vit tiro'ng dtrcrng tien dau nam 60 5 89.551.261.006 54.815.444.779
Anh huqng cua thay doi ts, gia hOi doai guy a rig* tti
61 1.197.757.938 158.551.726
Tien va ttrang dtrung tien cutii nam 70 5 51.134.559.843 89.551.261.006
Cac Thuyit minh dinh kem la mot 60 phan hcep themh Boo coo tai chinh 10
11 • • • • • • • • • • I • • • • • • • • • • • • • • • • • • • • • •
CONG TY CO PHAN TU. VAN XAY DUNG DIN 3 S6 32 NO Th6i Nhiem, P7, Q3, TP. HO Chi Minh
THUYET MINH BAO CAO TAI CHINII (Ccic thuyet minh nay la bo pkin hop thanh va can claw doe cidng that vat Bao coo tai chinh kern theo)
1. DAC DIEM HOAT BONG CUA DOANH NGHIEP
1.1 IDENH TIlifC SO lIffU VON
Cong ty Co phan Ttr van Xay dtmg Dien 3 (sau day g9i tat IA "Cong ty") ten tieng Anh là Power Engineering Consulting Joint Stock Company 3, viet tat IA PECC3, duvc chuyen doi tren co sO co 'lan hoa tir C6ng ty Tu van Xay dung Dien 3, doanh nghiep nha ntrec thu6c Tap doan Dien lac Viet Nam theo Quyet dinh s6 335/QD-BCN ngay 26/01/2007 dm B6 tnrang B6 Cong nghiep (nay là B6 Cong thucmg). Hien tai, Cong ty dang hoot d6ng theo Giay Chimg nhan Dang ky doanh nghiep, ma s6 doanh nghiep 0301475102, do So Ke Waal va Dau to Thanh ph6 HO Chi Minh cap Ian dau ngay 17/11/2011, dang ky thay d6i Ian thir 6 ngay 16/11/2012.
V6n dieu le dia Cong ty IA 33.810.000.000 dong chia thanh.3.381.000 c6 phan voi menh gia co phan IA 10.000 dong/co phieu. Trong do, Tap doan Dien lac Viet Nam nam Oa 1.649.157 c6 phan twang tang 16.491.570.000 Sing, chiem 48,78% von dieu le; Ring COng ty Dien lac TP.HCM nam gift 422.139 c6 phan wan Ung 4.221.390.000 dOng, chi& 12,49% On dieu le, cac c6 dong khac nam girl. 1.309.704 c6 phan Wang 1mg 13.097.040.000 Sing, chiem 38,73% von dieu
Try sO chinh cua Cong ty dot tai s6 32 NO Thai Nhiem, Quan 3, Thanh ph6 HO Chi Minh.
Ngay 01 thang 12 nam 2009, C6ng ty da chinh thirc niem yet a, phieu teen thi trubng chUng khoin tai SO Giao dich Chung khoan HA N6i vai ma co phieu IA: TV3.
1.2 LINN VI1C KINH DOANH
Linh vac kinh doanh cua C6ng ty IA dich v9 xay dung cong trinh dien va cong trinh dan dung.
1.3 NGANH NGIIE KINEI DOANII VA HOAT BONG CHINN
Hoat d6ng kinh doanh chinh caa Cong ty bao g6m:
• Kiem dinh chat lacing xay dtmg; chang nhan du dieu kien dam bao an toan chit' lac N/A chimg nhan chat luvng cong trinh xay dung;
• Do dac ban do va ve ban do dia chinh; • Lap guy hoach cac du an Au tu, phat trien dien hie; • Lap bao coo dau ttr, du an dau tu; lap he scr clan thAu du an cac nhA may dien (thuy-
nhiet dien-ngu6n va ltroi dien), du an xay dung cong trinh dan dung, ding nghiep; du an nang lacing tai tao (nang lung gio, nang lacing mat trOi, khi sinh h9c, dia nhiet); du an duting day tai dien va tram bien ap;
• Lap tong du toan cong trinh, Quan IY du an du ttr xay dtmg cong trinh nguOn va hrOi dien, thi nghiep mAu dot, da, cat ntroc, ket eau be tong, the') va vat lugng xay dung;
• Thi cong khoan phut be tong, xir ly nen mOng ding trinh xay dung; • Khao sat dia chat xay dung cong trinh, thiet kA do dac dia hinh ding trinh; • Thiet Ice cong trinh dien nang (nha may dien, dutrng day tai dien, tram bien the); ThiAt
Ice cong trinh thily Icri (dap, throng ham, cling, kenh ttrai, cong trinh bac) ve be! song; • Thiet ke tong mat bang xay dung cong trinh; thiet ke kien truc cong trinh dan dung va
cong nghiep; thiAt ke ket cau cong trinh dan dung va cong nghiep; • Gam sat thi cong xay dtmg cong trinh thay lqi, they dien; Gam sat thi cong xay dtmg
ding trinh dan dung va clang nghiep; Gam sat cong tac khao sat dia chat cong trinh. Giam sat cong tac lap dot phan dien cong trinh ding nghiep. Gam sat cong tac phan dien va thiet bj dien cong trinh dating day NIA tram hien ap;
• Tu vAnquan ly du an. Thiet Ice he th6ng thong tin lien lac ding trinh dan dung va ding nghiep;
• Tham tra thiet Ice ding trinh;
11
BAO CAO TAI CHINH Cho nary~~ tai chinh ket thtic ngay 31/12/2015
I
111 CONG TY CO PIIAN TU . VAN XAY INING DIN BAO CAO TAI CHINH SO 32 N‘go Thai Nhiem, P7, Q3, TP. Ho Chi Minh Cho nAm tai chinh ket thac ngay 31/12/2015
■ THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyk minh nay la bc) Phan hop tranh va din chivy doc &ng then voi Bao cdo tai chinh kem theo)
• 1. DAC DIEM HOAT DQNG CUA DOANH NGHICP (TIEP)
III 1.3 NGANH NGHE KINII DOANH VA 110AT DQNC CHINA (TIEP)
1 • Ttr van lap he so: den bit giai phong mat bang, di dan tai djnh canh, djnh cu cac cong
• trinh nguon, Itrai dien va cac cong trinh xay dung khdc;
• Thiet ke xay dkmg cong trinh ha tang ky thu4t. Thi6t k6 cong trinh duang b0;
111 • Gidm sat thi cong xay dtmg cong trinh duang b0. Giam sat cong tac xay dung va hoan
thien cong trinh cap thoat ntrac theo tuyen; Giam sat )(ay dtmg va hoan thien cong trinh
II duong b0;
• Giam sat cong tac xay dtmg va hoan thien cong trinh cau-duang NI;
III • Giam sat cong tac xay dung va hoan thien cong trinh ha tang ky thuOt; • Lap 116 so danh gid tac ging moi twang; ,
III • Dau to xay dung kinh doanh ding trinh ngtion dien, cong trinh dan dung cong nghiep, giao thong, thOy 10, they dien;
111 • Khoan tram do, kiem tra lAy mAu thir de do chi tieu vat 15,, dia chAt; , •
au tdjnh chAt luting cong trinh. Djch vo thi ngi*m kiem tra c10 ben co hoc be tong,
II ket cau, vat lieu xay dung. Khoan phun chong thAm, gia co xa 15, nen mOng cong trinh ... xay dung; , t
El • Kinh doanh bat ding san; 't • Gia cong the tao, lap ddt cac thiet bj dien sinh hoat va cong nghiep (trir gia cong co N
III khi, tai the phe thai, xi ma dien)./. I
1 1.4 CHU KY SAN XUAT, KINII DOANH THONG THUONG
1.5 DAC DIEM HOAX DQNG CUA DOANH NGIIIEP TRONG Kir KE TOAN CO ANH HU'ONG ■ DEN BAO CAO TAI CHINH
boat Ong kinh doanh yeti dm ding ty IA to van khao sat, thiet ke, giam sat thi cong cac 111 ding trinh xay dung diem
Khach hang dm Ong ty chu yeu IA cac Ong ty trong Tap doan Dien lucsViet Nam, theo dO, so Itrong khach hang phis thuOc vao chAt lacing va trinh dO cac 1(5, str,nham,giup tang ndng luc canh tranh so voi cac cong ty trong ding nganh. Ben canh dO, van de ve dau ttr phat trien ma rang va nang cap cac cong trinh dien ding nhu viec Cling ty thuc hien titiem chi phi phii hop
• ding anh Wang Ian den ket qua hoat clOng cua Cong ty.
• 1.6 CAU TRUC DOANII NGIIIEP
Ong ty khong co cong ty con, cong ty lien ket lien doanh.
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Hoat Ong kinh doanh chit yet cua COng ty la to van khao sat, thiet ke, giam sat thi cong cac • cong trinh xay dung diem Theo dO chu kj, san xuat kinh doanh cua Cong ty thong thuang phu
thuOc theo tien dO chung cua du an, do do cac cong trinh co the Ice° dai trong 1 nam hocon.
•
• CONG TY CO PHAN TU VAN XAY MING DIEN 3 BAO CAO TAI CHiNH So 32 N,g6 Th6i Nhiem, P7, Q3, TP. Ho Chi Minh Cho nam tai chinh ket th6c ngay 31/12/2015
• THUYET MINH BAO CAO TAI ClIiNII (TIEP) (Cac thuyAt minh nay la b0 pkin hop thanh va can ehroc dQc eking thai vii Bao aro tai chinh kern theo)
• 1. DAC DIEM HOAT BONG CUA DOANH NGH1EP (TIEP)
1.6 CAU TRUC DOANH NGIIIEP (TIEP)
111 C6ng ty c6 cac chi nhanh va don vi phu thu6c nhir sau:
• Hoat dOng kink Ten don vi Dia chi doanh chinh
• -Chi Nhanh Mien Trung Doing 23/10 KDC Tay Cau Dira, To Van, khao
• xd With Hiep, TP.Nha Trang, Tinh sat thiet ke Khanh Him
• -Xi nghiep Khao Sat 32 NO Th6i Nhiem, Quan 3, TP. To Van, khao
• NIA Xay dung Dien HO Chi Minh sat thiet ke
• 1.7 TUYEN BO VE KIIA NANG SO SANH THONG TIN TREN BAO CAO TAI CHINH
• S6 lieu so sanh tren Bao cao tai chinh IA s6 lieu tren Bao cao tai chinh cho ram tai chinh ket thine tai ngay 31/12/2014 cila Cong ty dd ducrc kiem toan. S6 lieu nay da doge phan lc* lai cho
• phi' hop de so sanh vii s6 lieu nam nay theo guy dinh ciia Thong to 200/2014/TT-BTC cua B6
• TAi chinh ve Wong an the d6 ke toan doanh nghiep.
KY KE TOAN, DON VI TIEN TE SIr DUNG TRONG KE TOAN
KY Kt TOAN
KS, ke toan nam bAt dAu tie ngay 01/01 va ket th6c vac) ngay 31/12 Min ducmg Lich hang nam.
DON VI TIEN TE SU DUNG TRONG KE TOAN
Don vi tien to sir dung trong ke toan: Ding Viet Nam (VND).
CHUAN MIX VA CHE DQ KE TOAN AP DUNG
CHE DO Kt TOAN AP DUNG
■ Ong ty ap dung Cite d6 Ke toan doanh nghiep ban hanh theo Thong to 200/TT-BTC ngay 22/12/2014 ("Thong to 200") cila BO Tai chinh, thay the cho Che d6 ke toan doanh nghiep ban
• hAnh theo Quyet dinh s6 15/2006/QD-BTC ngay 20/3/2006 va Thong ttr so 244/2009/TT-BTC ngay 31/12/2009 ciia B6 Tai chinh.
• Bao cao tai chinh cho nam tai chinh ket thiac ngay 31/12/2015 c6a Cong ty Co Oar' Tu van Xay dung Dien 3 dugc lap tren co so hgp c6ng Bao cao tai chinh cua KM Van phong C6ng ty va Bao cao tai chinh ciia hai Chi nhanh trirc thu6c là Chi Nhanh Mien Trung va Xi nghiep
• Khao Sat va Xay dkmg diem
• 3.2 TUYEN BO YE TUAN THU CHUAN MIX KE TOAN VA CHE DO KE TOAN
• COng ty tuan thu cac Chian moc va Che d6 ke toan Viet Nam hien hanh a 14 va trinh bay cac Bao cao tai chinh cho nam tai chinh ket th6c ngay 31/12/2015.
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I CONG TY CO PHAN Tip VAN XAY MiNG DIN 3 BAO CAO TAI CHINH SO 32 NO Thai Nhiem, P.7, Q.3, TP. Ho Chi Minh Cho nam tai chinh ket thuc ngay 31/12/2015 THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyk minh nay la b0 phan hop thanh va can dtrvc doc gong thai voi Bao cao tai chinh kem theo)
I 4. CAC CHINH SACII KE TOAN CHU )(EU
I Cac chinh sach ke toan &lac Ging ty sir dung a lap Bdo cao tai chinh cho tam tai chinh ket thin ngay 31/12/2015 &lac ap dung nhat quart v6i cac chinh sach ke toan da duoic ap dung de lap Bao cao tai chinh cho nam tai chinh ket thuc ngay 31/12/2015, ngoai trir met so thay d6i do ap dung the do ke toan mai theo quy djnh tai Thong to 200/2014/TT-BTC ngay 22 than 12 nam 2014.
I 4.1 NGUYEN TAC KE TOAN TIEN VA CAC KHOAN TUtiNG DIAING TIEN
I Tien va cac khoan tuong dtrorng tien bao gom tien tai quy, tien giri ngan hang khong han, tien dang chuyen, cac khoan ky mac, quy, tien gal ngan hang c6 ky han goc khong qua 3 thang co kha nang thanh khoan, cao, c6 kha nang chuyen doi de dang thanh met Wang tien xac dinh va it rui ro quan den viec bien &Ong gia tri chuyen doi cita cac khoan nay.
4.2 NGUYEN TAC KE TOAN CAC KHOAN DAU TU . TA1
Cac khoan dau to nam giu den ngay ddo han gem cac khoan tien giri ngan hang co ky han gOc tren 03 thang. Khi lap Bao cao tai chinh, ke toan can cir vao ky han con lai (duai 12 thang hay tir 12 thang Ira len ke tir thai diem bao cao) de trinh bay la tai san ngin han hoac
■ dai han. Cdc khoan dau to nam gia den ngay dao han neu chua &lac lap du phong phai thu kh6 doi theo quy dinh cua phap luat, ke toan dinh gia kha nang thu hei de ghi nhan vao Bao
1111 cao ket qua hog Ong kinh doanh trong ky hoc thuyet minh teen Bao cao tai chinh.
■ Cac khoan dAu tu vao don vi khdc gem cac khoan dAu to gOp von vai muc dich nam giu lau dai. Gia phi cac khoan dau tu &roc phan anh theo gia gee, bao gom gia mua cOng cac chi phi lien quan true tiep den viec dau ttr. Thai diem ghi nhan cac khoan dau to tai chinh dai Ilan la thai diem chinh thin c6 quyen so hiru. Khi lap Bao cao tai chinh, Cling ty xac dinh
■ gia tri khoan dau to bi ten that de trich lap du phong ten that dau tu.
4.3 CAC KHOAN PHAI THU VA Dkr PHONIC NQ PHAI TIIU KHO DOI
■ Cac khoan phai thu duoc trinh bay theo gia tri ghi s6 trir di khoan du phong phai thu kh6 doi va &lac phan loai tren bang can doi ke toan theo thai han thanh toan ix& tinh, phu thuec vao thai diem phe duyet Icy thuat h6 so thiet ke.
■ Cong ty thuc hien trich lap du phong theo Thong tu se 228/2009/TT-BTC ngay 07/12/2009 dm BO Tai chinh ye viec "Huang clan the de trich lap va sir dung cac khoan du phong giam gia hang ton kho, ton that cac khoan dau tu tai chinh, ng phai thu MI6 doi va bao hanh san pham, hang hod, cong trinh xay lap tai doanh nghiep" va Thong tu 89/2013/TT-BTC ngay 28/06/2013 sira doi, be sung Thong to 228/2009/TT-BTC.
I 4.4 NGUYEN TAC KE TOAN HANG TON KHO
I Hang fern kho &roc xac djnh tren co sa gia thap han gift gia g6c va gia trj thuan co the thuc
1 hien &roc. Gid goc hang ton kho bao golll chi phi mua, chi phi the bien va cac chi phi lien quan true tiep Id& phdt sinh de co duqc hang ton kho 6 dja diem va trang thdi hien tai. Gia
In
trj tin& c6 the thuc hien duqc la gid ban uac tinh dm hang ten kho trong ky san xuat kinh doanh binh thuang trir chi phi tr.& tinh de hoan thanh san pham va chi phi frac tinh cho viec
II tieu thu chimg.
II Gia hang xuAt kho clugc tinh theo phtrong phap binh quart gia quyen thai diem.
Hang ton kho dtrac hach toan theo phucmg phap ke khai thutmg xuyen.
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CONG TY CO P1IAN TU VAN XAY DUNG DICN 3 BAO CAO TAI CHINH So 32 Ng6 Thii Nhiem, P.7, Q.3, TP. He Chi Minh Cho nam tai chinh lc& thitc ngay 31/12/2015
1111 THUYET MINH BAO CAO TAI CHINII (TIEP) (Cow thuye't minh nay la bd phdn hop thanh va can dtro.c doc done theft voi Bao cao tai chinh kem theo)
■ 4. CAC CIHNH SACH KE TOAN CHI) YEU (TIEP)
4.4 NGUYEN TAC KE TOAN HANG TON KHO (TIEP)
I C6ng ty thuc hien trich lap du phong theo Th6ng ttr so 228/2009/TT-BTC ngay 07/12/2009 dm BO Tai chinh ve viec "Huang clan the de trich lap va sir dyng cac khoan du phong giam gia hang ten kho, ton that cac khoan dau to tai chinh, nq phai thu kho doi va bao hanh san
111 phim, hang hoa, ding trinh xay lap tai doanh nghiep" va Thong to s6 89/2013/TT-BTC ngay 28/6/2013 sirs doi, b6 sung Thong ttr 228.
I 4.5 NGUYEN TAC GHI NIIPI VA KIIAU HAO TAI SAN CO DINH
I
■ Doi vai cac tai san co dinh da dtra vao sir dung nhtrng chua c6 quyet town chinh, thirc se
111
dtrqc tam ghi tang nguyen gia va trich khau hao, khi có quyet town chinh thirc se diet' chinh lyi nguyen gia va khau hao twang
• TS, le khau hao cluqc xac dinh theo phuang phap dung thing, can cir vao thai gian sir dyng troc tinh cua tai san, phit hqp vai tS, le khau hao (la dtrqc quy dinh tai Th6ng to so 45/2013/TT-BTC ngay 25/04/2013 dm Be Tai chinh ve the de quan sir dyng va trich khau hao tai san co dinh.
■ Thii gian sir dung cita tai san trac tinh nhu sau:
111 Loai tai san Thei gian khAtt hao (nam)
Nha cira, vat kien talc 12 - 50 May mac thiet bi 05 - 06 Phirqng tien van tai truyen dan 06 - 10
dyng cu quail 151 03 - 05
■ 4.6 TAI SAN CO DINII VO IHNI1 VA HAO MON
Tai san dinh vo hinh la gia tri quyen sir dyng oat cita Cong ty va phin mem may vi tinh. 111 Quyen sir dyng dat c6 thai hyn cluqc trich khau hao theo than gian ghi teen Giay chimg nhan ■ Quyen sir dung dat. Quyen sir dyng dat vo thii hyn thi kitting trich khau hao. Phin mem
quart 15, duqc trich khau hao theo phuong phap doing thang trong 03 nam.
4.7 NGUYEN TAC KE TOAN CHI PHI TRA TRUOC
Cong cu, dyng cy
Cac tong cu, dung cu da duqc dua vao sir clung duqc phan b6 vao ket qua hot Ong kinh doanh trong kSi theo phuang phap doing thang vai thai gian kitting qua 3 nam.
• Chi phi kluic
Chi phi khac the hien chi phi chenh lech khi xac dinh gia tri doanh nghiO, chi phi phan mem may tinh,...cac chi phi nay claw 'lan be vao ket qua hoyt Ong kinh doanh trong nam theo phtrang phap dining thing vai thoi gian khong qua 3 nam.
Tai san co dinh thaw phan anh theo nguyen gia va hao mon lay ke. Nguyen gia tai san co dinh halt hinh mua sam bao gem gia mua va toan be cac chi phi lien quan trtrc tiep den viec dim tai san vao trong thai san sang sir dyng.
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I CONG TY CO PHAN TU. VAN XAY MING DIt:N 3 BAO CAO TAI CHINH SO 32 Ng6 Thai Nhiem, P.7, Q.3, TP. 1-16 Chi Minh Cho nam tai chinh ket thac ngay 31/12/2015
• THUYET MINH BAO CAO TAI CHINII (TIEP) (Cac thuyjt minh nay la b"O phdn hop thank va can &roc doc gong thai voi Bao cao tai chinh kem theo)
U 4. CAC CHINH SACH KE TOAN CHU YEU (TIEP)
4.8 CHI PHI PIIAI TRA
Cac khoan chi phi thirc to da phat sinh nhung chua chi tra do chua c6 hoa dem hochua du ■ ho sa, tai lieu ke toan, dugc ghi nhdn vao chi phi san xuat, kinh doanh cua kj, bdo cao. Viec
hach toan cac khoan chi phi phai tra vao chi phi san xudt, kinh doanh trong ky phai thvc hien
111 theo nguyen tac phu hgp giira doanh thu va chi phi phat sinh trong ky.
■ 4.9 NGOAI TE
Ngdn hang Iva chgn tS, gia de ap dung trong ke toan la Ngan hang TMCP DAti to va Phat trien Viet Nam, Ngan hang Nang nghiep va Phdt trien nOng thOn va Ngdn hang TMCP An Binh.
Ty gia giao dich thirc to Sp dung khi ghi nhdn va danh gia lai tai san la tj, gia mua ngoai to cua cac ngdn hang giao dich tai thai diem Idp Bao cao tai chinh. DOi vai cac khoan ngoai to gni ngan hang thi ty gia thvc to khi danh gia lai la tj, gia mua cua chinh ngdn hang nal doanh nghiep ma tai khoan ngoai
TS, gia giao dich thuc t6 khi ddnh gia lai cac khoan raw tien to co gee ngoai to dugc phan 14 la ng phai tra: la ty gia ban ngoai to cua ngdn hang giao dich tai thai diem Idp Bao cao tai chinh.
TS, gia giao dich thvc to dOi voi cac giao dich bang ngoai to phat sinh trong ky khi ghi nhdn ng phai thu la tj, gia mua cua ngdn hang giao dich tai thai diem phat sinh giao dich. TS, gia dp dung khi thu h6i cac khoan ng phai thu cua khach hang la ty gia ghi so thuc to dich danh cho timg tugng khach ng. Twang hgp khach ng c6 nhieu giao dich thi ty gia thirc to dich danh dugc xac dinh la ty gia binh quan gia quyen di clang cac giao dich caa khach rig do.
Cdc nghiep vu phat sinh bang cac loci ngoai to dugc chuyen ai theo ty gid giao dich thirc to tai ngay phat sinh nghiep vv. Chenh tech ty gia phat sinh air cac nghiep vu nay dugc hach toan vao Bao cao Ket qua hoot clOng kinh doanh.
Khoan chenh lech ty gia hOi doai do viec danh gia lai so du call nam sau khi bu trir chenh lech tang va chenh tech giam, se chenh lech con lai dugc hach town vao doanh thu hoot ClOng tai chinh hochi phi tat chinh trong nam.
i Lai chenh lech tj, gid do danh gia lai cac khoan ng phai tra bang ngoai to cuOi nam tai chinh duce ba trir voi to chenh lech tj,,gia do danh gia lai cac khoan ng phai tra bang ngoai tar cuoi nam tai chinh. Sau khi ba trir neu con tat chenh lech ty gia thi tinh vao thu nhdp khac trong thu nhdp tinh thue, neu 10 chenh lech tj, gia thi tinh vao chi phi san xuAt kinh doanh chinh khi xac dinh thu nhdp chiu thue.
• 4.10 NGUYEN TAC GHI NHAN VON CHU SO MTh
VOn dau to chu sa hiru dugc ghi nhdn theo s6 von thi,rc gop cua chn sa
II Thdng du von co phAn dugc ghi, nhdn theo so chenh lech tanan/ hocho lion giaa gia thirc to phat hanh va,menh gid co phieu khi phat hanh co phieu Fan dAu, phat hanh 1)6 sung
II hodc tai phat hanh co phieu quy. Chi phi trvc tiep lien quan den,viec phat hanh 1)6 sung co phieu hocai phat hanh co phieu quy dugc ghi giam Thdng du von co phan.
III
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4. CAC CIHNII SACH KE TOAN CHU YEU (TIEP)
4.10 NGUYEN TAC GIII N11.8N VON CHU SO Hfru
Co phidu quy la co phieu do C6ng ty phat hanh va sau do mua lai. Co phidu quy dugc ghi than theo gia tri thirc to va trinh bay tren Bang Can doi ke toan la met khoan ghi giam yen chu,s8( hiru. Cong ty khong ghi nhan cac khoan lai (16) khi mua, ban, Oat hanh hoac h6y c8 phieu quy.
Lgi nhuan salt thud chtra phan phei la so lgi nhuan to cac hoat deng cua doanh nghiep sau khi tar (-) cac khoan dieu chinh do ap dung hei to thay dei chinh sach kd toan va dieu chinh
hei to sai sot trong yeti cua cac nam truec.
Lgi nhuan sau thud' chtra phan phei có the dugc chia cho cac nha dau tu dua tren ty le Op yen sau khi dugc Dai 1-16i deng co &Ong thong qua va sau khi da trich lap cac quy du phOng
theo Dieu le Cong ty va cac quy Binh cOa phap luat Viet Nam.
4.11 NGUYEN TAC VA PHUONG PHAP GHI NHAN DOANH THU VA CHI PHI
Doanh thu dugc xac dinh khi Cong ty co, kha nang nhan dugc cac lgi ich kinh td co the xac dinh met each chic chin. Doanh thu thuan dugc xac dinh theo gia tri hgp lY c6a cac khoan da thu hoac se thu dugc sau khi trir cac khoan chiet khau thuong mai, giam gid hang ban, hang ban bi tra lai. Deng thoi doanh thu dugc ghi nhan khi thoa man cac dieu kien sau:
Doanh thu cung cap dich vu
Doanh thu dugc ghi nhan khi kdt qua giao dich dugc xac dinh met each Clang tin ea), va C6ng ty CO kha nang thu dugc cac Igi ich kinh to to giao dich nay. Doanh thu cung cap dich vu dugc ghi nhan khi co bang chUng ve ty le dich vu cung cap dugc hoan thanh tai ngay ket thfic nien de ke toan (hoac ky ke toan).
Doanh thu hoat clang tai chinh
Lai tien gui dugc ghi nhan tren co so den tich, dugc xac dinh tren se du cac tai khoan tien giri va lai suat ap dung cho tong thOi ky. Lai to cac khoan dau ttr dugc ghi nhan khi Cong ty có quyen nhan khoan mi.
Chi phi hoat clang san xudt kinh doanh va gia van
Chi phi hoat Ong san xuat kinh doanh phat sinh, co lien quan den vi'ec hinh thanh doanh thu trong ky dugc tap hop theo thtrc to va trich truac theo dung ky ke toan.
Viec If& tinh khei luting cong viec lam ,cor so ghi nhan doanh thu can dr vao bien ban nghiem thu, quyet toan tong dqt yeti Ch6 dau tu, Giam sat Ong trinh. Do do, gia yen dich vu tu van, khao sat, thiet ke dugc ket chuydn theo ty le phan tram hoan thanh Wong Crng vai doanh thu da ghi nhan.
17
•
• CONG TY CO PHAN TU. VAN XAY DUNG DIVA 3 BAO CAO TAI CHINH SO 32 NO Thai Nhiem, P.7, Q.3, TP. II6 Chi Minh Cho nam tai chinh lc& thac ngay 31/12/2015
• THUYET MINH BAO CAO TAI CHINII (TIEP) (Ccic thuyat minh nay la ba phdn hop themh va can dirov cloc gong Mal vii Bao cao tai chinh kern theo)
111 4. CAC CHINH SACH KE TOAN CHU YEU (TIEP)
• 4.12 NGUYEN TAC KE TOAN THUE VA CAC KHOAN PHAI NOP NHA NISOC
• Thu6 thu nhap doanh nghiep the hien tong gia trj cua so thus phai tra hien tai va s6 thus hob
111
• S6 thus hien tai phai tra dugc tinh dim tren thu nhap chiu thus trong nam. Thu nhap chju thus khac voi Igi nhuan thuan dugc trinh bay tren Bao cao Ket qua hoat dung kinh doanh vi
• khOng bao g6m cac khoan thu nhap hay chi phi tinh thus hoac dirge khau trir trong cac nam khac (bao gom ca 18 mang.sang, neu co) va ngoai ra khong bao cac chi tieu khong chju
• thue hoac khong dugc khau trir. Thue thu nhap doanh nghiep dugc tinh theo thus suit c6
• hieu Ikrc tai ngay ket th6c nien dO ke toan IA 22% tinh tren thu nhap chju thus.
Viec xac djnh thus thu nhap cua Cong ty can dr vao cac quy djnh hien hanh ve thue.,Tuy • nhien, nhang quy djnh nay thay doi theo tong th6i kj, va viec xac dinh sau ding ve thus thu
nhap doanh nghiep tuj, thuOc vao ket qua kiem tra c6a co. quan thus c6 tham quyen.
■ Cac loci thus khac dugc ap clang theo cac luat thus hien hanh tai Viet Nam.
■ 4.13 CONG CV TAI CHINH
Ghi nh(in ban Au
Teri san tai chinh
■ Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia g6c Ong cac chi phi giao djch co lien quan trtrc tiep den viec mua sam tai san tai chinh d6.
• Tai san tAi chinh ciia Cong ty bao gom tien mat, tien giri ngan han, cac khoan phai thu khach
• hAng va cac khoan phai thu khac, ding ca tai chinh da dugc niem yet va chtra niem yet.
Cong nq tai chinh
Tai ngay ghi nhan ban dau, cong ng tai chinh dugc ghi nhan theo gia g6c tar di cac chi phi giao djch c6 lien quan trtrc tiep den viec phat hAnh cong ng tai chinh do.
• Cong ng tai chinh cita Cong ty bao gom cac khoan phai tra ngtrai ban NIA phai tra khac, cac khoan ng va cac khoan vay.
• Minh gia san lin ghi nh(in ban Au
■ Hien tai, chua co quy dinh ve dinh gia lai cong ca tai chinh sau ghi nhan ban dau.
■ 4.14 BAO CAO BO PHAN
Hoot dOng san xuAt kinh doanh chinh Cong ty là to van MIA() sat thiet ke, theo do, toan • b0 doanh thu phat sinh trong kj/ cAa Cong ty là doanh thu lien quan den hoat dOng nAy. Vi
• vay, Cong ty khong trinh bay thuyet minh bao cao bq phan trong bao cao tAi chinh cho nam tai chinh nAy.
•
•
I •
•
18
• I • a • a • • a • • • • a • • •
I ■ • • • • • • • • • • • • • •
CONG TY CO PIIAN Ttr VAN XAY MING DIN 3 SO 32 Ng6 Thai Nhiem, P.7, Q.3, TP. He Chi Minh THUYET ‘MINH BAO CAO TAI CHINA (TIEP) (Cac thuyet minh nay la by phOn hQp thanh va can cluvc cloc clang thoi vOi Boo cao tai chinh kem theo)
4. CAC CHINH SACH KE TOAN CHU YEU (TIEP)
4.14 BAO CAO BO PHAN (TIEP)
Phan lan hoot gong cua C6ng ty dien ra trong lanh the, Viet Nam. Theo do, khong có ski khac biet ve hoot d'Ung kinh doanh cua Cong ty theo khu vvc dia 15T.
Bao cao b0 ph5n bao gom cac khoan aloe phan be■ trirc tiep cho mot b0 phan cling nhu cac b0 phan duac phan chia theo mot co sa hap 15f. Cac khoan mvc kh6ng throe phan bo bao
sa n, san, nq phai tra, doanh thu tit hoot Ong tai chinh, chi phi tai chinh, chi phi ban hang, chi phi quail 15, doanh nghiep, lai hoac to khac va thus Thu nhap doanh nghiep.
4.15 BEN LIEN QUAN
Cac ben dtrac coi la lien quan neu mot ben co kha nang kiem soot hoac co anh htrang clang ke doi veri ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoot Ong. Ben lien quan bao
• Nhang doanh nghiep co quyen kiem soot, hoac bi kiem soot five tiep hoac gian tiep th8ng qua mot hoac nhieu ben trung gian, hoac duai quyen bi kiem soot chung veri COng ty gem Cong ty mg, cac ding ty con ding tap loan, cac ben lien doanh, co sa kinh doanh throe tieing kiem sok, cac cong ty lien ket.
• Cac ca nhan có quyen trirc tiep hoac gian tiep Neu quyet 6 cac doanh nghiep bao cao dan den có anh huang clang ke tai doanh nghiep nay, cac nhan vien quan 15, chit eh& có quyen va trach nhiem ve viec lap ke hooch, guar' 15( va kiem soot cac hoot dung dm Ong ty ke ca cac thanh vien mat thiet trong gia dinh cua cac ca nhan nay.
Cac doanh nghiep do cac ca nhan ducic neu tren nam trip tiep hoac gian tiep quyen bieu quyet hoac ngtrai do c6 the c6 anh hung clang ke tai doanh nghiep.
Theo do, Ben lien quan cua Ong ty la cac Cong ty trong Tap doan Dien lkrc Viet Nam, cac Cong ty con va C6ng ty lien ket do Tap doan Dien Ivc Viet Nam dau to va chi phOi, cac thanh vien Hoi (long Quan tri, Ban Tong Giam doe cua Cong ty va Cac co &Ong nam gift so Wong co phieu clang ke.
5. TIEN VA CAC ICHOAN TU'ONG WONG TIEN
Ti 31/12/2015 VND
TO 01/01/2015 VND
Tien mat 191.807.071 20.424.972
Tien giri ngan hang kh6ng ky hon 34.260.112.772 17.094.576.867
Cac khoan ttrang &rang tien (*) 16.682.640.000 72.436.259.167
COng 51.134.559.843 89.551.261.006
(*): La tien giri c6 kjr hon gOc tir 03 thong tra xuUng toi cac Ngan hang thuong moi.
BAO CAO TAI CHiNH Cho nam tai chinh ket tit& ngay 31/12/2015
19
• • • • • • II • • • • • • • • • • • • • • • • • • • • • • • • • • •
CONG TY CO PHAN TIr VAN XAY DUNG DIN 3 s8 32 Ng8 Thari Nhiem, P7, Q3, TP. I-18 Chi Minh THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyit minh nay là b¢ phan hop thanh viz can dirge doc clang thol vai Bao cao tai chinh kern theo)
BAO CAO TAI CHINH Cho nain tai chinh ket thUc ngay 31/12/2015
6. CAC KHOAN DAU TU . TAI CHINH
Tai 31/12/2015 Tai 01/01/2015 Gil pie
VND Gil tri 41)157
VND Dy. phong
VND Gil gtoc
VND Gil tri hop 1j,
VND Dr phong
VND
a) ChUng kholn kinh doanh 220.790.000 220.790.000 220.790.000 220.790.000 - Cong ty Co ph 'an Thy dien Mien Trung 220.790.000 220.790.000 220.790.000 220.790.000
Ti 31/12/2015 Tai 01/01/2015 Gil giic Gil tri ghi so Gil g6c Gil tri ghi so
VND VND VND VND
b) Diu tv nim gift dtn ngay ciao han 5.769.416.666 5.769.416.666 14.000.000.000 14.000.000.000 bl) Ngin han 5.769.416.666 5.769.416.666 14.000.000.000 14.000.000.000 - Tien giri co Ick han (1) 5.769.416.666 5.769.416.666 14.000.000.000 14.000.000.000
+ Ngan hang TMCP An Binh
b2) Dai ban
5.769.416.666 5.769.416.666 14.000.000.000 14.000.000.000
Ti 31/12/2015 Tai 01/01/2015
Gil giic VND
Gil tri hop 15, VND
Dr phong VND
Gil goc VND
Gil tri hop IS, VND
Dr phong VND
a) Diu tir gop vein Nilo don vi khic 11.350.000.000 11.350.000.000 7.350.000.000 7.350.000.000 D&'u to yap don vi khac 11.350.000.000 11.350.000.000 7.350.000.000 7.350.000.000
+ Dau to vao Cong ty CP EVN Quac Ti (2) 3.150.000.000 3.150.000.000 3.150.000.000 3.150.000.000 + Dalt to vao Cong ty CP Phong Di'On Thuan 8.200.000.000 8.200.000.000 4.200.000.000 4.200.000.000
Binh (3)
20
• • • • • II • • • • • • • • • • • • • • • • • • • • • • • • • • • III
CONG TY CO PHAN Tir VAN XAY DING DIN 3 BAO CAO TAI CHINH So 32 Ngo Thai Nhiem, P7, Q3, TP. Ho Chi Minh Cho nam tai chinh kgt thlic ngay 31/122015 THUYET MINH BAO CAO TAI CHiNH (TIEP) (Cac thuyit minh nay la bd phan hop thanh va can thew doc dong thai vori Bao cao tai chinh kem theo)
6. CAC KHOAN DAU TU . TAI CHiNH (TIEP)
(1) La khoan tin girl c6 kS, han 6 thing tai Ngan hang TMCP An Binh ma ngay 31/12/2015 vii iai suit 5,3%/nam.
(2) Khoan g6p v6n vac) C6ng ty Co phan EVN Qu6c T6 voi ty le g6p 0,86% von digu
(3) COng ty Co phan Phong Dien Thuan Binh CO v6n digu le 240 ty deng,, C6ng ty see gap, 10% v6n digu V6n g6p yap C6ng ty CP Phong Dien ThuAn Binh dtrqc gOp theo tirng dart. Den ngay 31/12/2015, Cong ty da gop 8,2 tyclong trong tong so von cac ben da g6p IA 82 ty (long, twang &rang 10%.
Hien tai Cong ty CP EVN Qu6c tg va,Cong ty CP Phong Dien Thuan Binh dang trong qua trinh dau to xay dung ca ban chua di vao hog deng. Theo do, Ban T6ng Giant dOc Cong ty nhAn thay khoan dau tin nay khong bi ton that, vi vay Cong ty khong thuc hien trich lap du phong cho khoan dau to vao hai Cong ty nay.
7. CAC KHOAN PHAI THU KHAC
Tai 31/12/2015 Tai 01/01/2015 Gia tri
VND
Dv phong Gia tri Dv phong
VND 'VND VND
Ngin h#11 2.409.267.622 2.717.793.824 - Phai thu thug TNCN du an TD Xekaman 1 315.135.512
- Phai thu nguoi lao ding 1.688.522.126 2.203.968.213
- Bao him xa hei 220.561.622 364.416.134
- Bao higm y to 38.511.594 - Phai thu lai du thu tin girl ngan hang c6 kjr han 14.003.286 60.662.467 - Phai thu ngan han khac 171.045.076 50.235.416
Dai bln 153.000.000 153.000.000 - KS/ cuor, ky quy 153.000.000 153.000.000
ging 2.562.267.622 2.870.793.824
21
• • • • • • • • • • • • • • • • I • • • • • • • •
• • • • • • • •
CONG TY CO PIIAN TV VAN XAY DliNG DIPI 3 SO 32 NO Thai Nhiem, P7, Q3, TP. Ho Chi Minh THUYET MINH BAO CAO TAI CHIN!! (TIEP) (Ctic thuyEt minh nay la pkin hop ihanh va can dirac tiQc
8. PHAI THU KHACII HANG
Ti 31/12/2015 VND
Tai 01/01/2015 VND
Phai thu cua khach hAng ngAn han 77.854.827.846 46.903.840.673 Ban QLDA cac cong trinh dien mien Nam 12.897.493.871 4.307.016.746 Ban QLDA cac cong trinh dien mien Trung 3.639.871.294 403.431.288 Ban QLDA NMTD Deng Nai 5 5.332.951.404 3.422.846.536 Sa Cong Thtrang Bac Lieu 4.965.981.306 Sa Cong Thaang Kon Turn 3.994.700.000 SO Cong Thaang Dak Meng 4.265.757.000 Cac khoan phai thu khach hang kirk 42.758.072.971 38.770.546.103
PHI thu ciia khach hang dAi han Phai thu cua khach hAng IA cac bEn liEn Yuan 36.336.862.815 29.419.770.831
- Ban QLDA cac cong trinh dien mien Nam 12.897.493.871 4.307.016.746
- Ban QLDA cac cong trinh dien mien Trung 3.639.871.294 403.431.288
Ban QLDA Dien Ltrc Mien Nam - Tong 537.202.856 439.070.253 C6ng ty Dien* Mien Nam
- CN Tong cong ty truyen tai dien Quec Gia - 2.170.077.473 1.665.145.479 Cty TTD4
1.184.083.720 1.083.307.438 Ban QLDA ltrai dien TP. HCM - HCM PC Cong ty CP Ttr van XD Dien 2 55.950.580 55.950.580
84.520.206 84.520.206 Ban QLDA cac CTD tinh Deng Nai - DNPC Ong ty Ural dien Cao the mien Trung 353.487.704 353.487.704 Cong ty Thiry dien Da Nhim-Ham Thuan-Da 279.980.551 478.028.951 Mi Ban QLDA !Arai dien Mien Trung 91.713.441 70.776.666 Cong ty Ltrai dien cao the TPHCM 13.285.938 13.285.938 Ban QLDA dray dien 1 3.792.729.331 1.884.044.474 Cong ty CP thiry dien With San-Song Hinh 390.516.000
Cong ty CP Tu. van XD Dien 1 131.796.388 Ban QLDA nhiet dien 2 38.203.000 Ban QLDA nhiet dien 3 750.000 Ban QLDA cac cong trinh dien mien Bac 221.513.591 843.421.043 Ban QLDA nhiet dien Vinh Tan 479.128.000 479.128.000 Ban QLDA TD S6ng Bung 4 20.006.505 Ban QLDA NMTD Deng Nai 5 5.332.951.404 3.422.846.536 Ban QLDA TD Song Bung 2 1.263.941.474 4.576.913.574 Ban QLDA Thiry dien 6 1.082.778.930 2.174.994.307 Cong ty CP DTKD Dien ltrc TPHCM 139.846.386 139.846.386
- Tap Doan Dien ltrc Viet Nam 290.745.000 Cong ty Truyen tai dien 1 1.467.796.028 102.025.927
22
BAO CAO TAI CIHNH Cho nam tai chinh ket thirc ngay 31/12/2015
d'Jng that vai Bao cao tai chinh kem theo)
.c
• • • • • • • • • • a • • • a • • • • • a • • • • a • • • • • • • •
CONG TY CO PHAN TU. VAN XAY DUNG DIVA 3 Se 32 NO TWA Nhiem, P7, Q3, TP. He Chi Minh THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyk minh nay la 1)0 phan hop thank va can diroc doc dOng thal voi Bao cao tai chinh kern theo)
8. PHAI THU KIIACH HANG (TIEP)
Ti 31/12/2015 VND
Tai 01/01/2015 VND
Ong ty Truyen tai dien 2 19.235.499 384.709.989 Cong ty Thidy Dien Trj An 858.000.000 Ong ty TNHH MTV Dien Luc Da Nang 193.157.010 50.000.000 Cong ty CP Thity dien Mien Nam 38.522.610 Cong ty CP Thity dien Mien Trung 164.850.635 591.036.005 Ban QLDA Nhd may Thdy dien San La 14.246.200 Cong ty CP EVN Quec Te 2.239.168.756 Cong ty Thily dien Buell KuOp 2.302.706.009 Cong ty TNHH MTV Phat dien 3 164.452.237 Ban QLDA Phat trier' dien lirc Ha Nei 198.937.529
9. DU PHONG CAC KHOAN PHAI TIM NGAN HAN KHO DOI
Ti 31/12/2015
2
SO dir nq qua hull VND
SO trich lip VND
Cac khan nq qua han tir 6 thang den 1 nam 282.759.274 84.827.782 C Cac khan nq qua hp tir 1 nam den 2 nam 808.200.000 404.100.000 i I
Cac khan nq qua hp tir 2 nam den 3 nam 186.118.897 130.283.228 Cac khoan nq qua hp tren 3 nam 6.460.847.127 6.460.847.127
P. 7.737.925.298 7.080.058.137 COng
Ti 01/01/2015
SO thr nq qui han SO trich lap
VND VND
Cac khan nq qua hp tir 1 nam den 2 nam 32.900.000 16.450.000 Cac khan nq qua hp tir 2 nam den 3 nam 2.585.348.700 1.809.744.090 Cac khan nq qua han tren 3 nam 4.907.385.237 4.907.385.237
COng 7.525.633.937 6.733.579.327
10. CHI PHI TRA TRUOC
TO 31/12/2015 VND
Tai 01/01/2015 VND
NgAn hurl 144.815.190 257.436.349 - Cong cu dung cu 115.321.526 257.436.349 - Chi phi khac 29.493.664 Dal hull 2.993.746.138 3.066.655.025
- Chi phi cong cu dung cu cite. phan be 2.633.180.336 2.235.172.849 - Chi phi chenh Lech khi xac djnh gia trj doanh
nghiep 141.584.552 384.300.926
- Chi phi phan mem may tinh chO phan be 218.981.250 447.181.250 ging 3.138.561.328 3.324.091.374
23
BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngay 31/12/2015
IN • • • • • • • • • • • • • • • • • • • • • • • • • • • • II • • •
CONG TY CO PHAN Tlf VAN xlY DIG DIN 3 So 32 NO Thai Nhiem, P7, Q3, TP. H6 Chi Minh THUYET MINH BAO CAO TAI CHiNH (TIEP) (Ccic thuyk minh nay là b¢ phcin hop thanh va cdn dupe clot clung theri voi Bcio ccio tai chinh kern then)
11. HANG TON ICHO
BAO CAO TAI CHINH Cho nam tai chinh k6t thfic ngay 31/122015
Tai 31/12/2015 Tai 01/01/2015
Gia gOc Dv phong Gia Ow Du. phong
VND VND VND VND
72.960.635 136.326.858
8.419.970 1.273.197
29.439.684.022 29.442.150.712
29.521.064.627 29.579.750.767
Nguyen lieu, vat lieu Cong cu, dung cu Chi phi san xuk kinh doanh do. clang
COng
12. TAI SAN DO DANG DA" HAN
Tai 31/12/2015
Gia tri co the thu hoi
VND
Tai 01/01/2015
Gia tri co the thu hOi
VND
Gia g6c
Gia gOc
VND
VND
a) Chi phi san xuAt, kinh doanh dang dai han
b) Xfiy dung co ban dO• dang dal han
Du an nha dieu hanh san xuat Xi nghiep khao sat a Quan 2
ging
311.190.280
311.190.280
311.190.280
311.190.280 311.190.280
311.190.280 311.190.280
311.190.280
311.190.280 311.190.280 311.190.280 311.190.280
24
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
CONG TY CO PHAN TU. VAN XAY DUNG DIN 3 S6' 32 NO Thai Nhi@n, P7, Q3, TP. Ho Chi Minh
BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31/122015
THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyk minh nay là b"O plidn hop thanh va can durfc doc &ng then vai Bao at° tai chinh kem theo)
13. TAI SAN CO DINH 1-11.TU HINH
NGUYEN GIA
Nhi cira vat kien frac
VND
May ink thiet bi
VND
Phtrcrng tien van tai,
truyen can VND
Thiet bi dung cu quart 157
VND
C(ing
VND
Tai 01/01/2015 10.071.945.740 9.335.560.149 14.130.534.806 3.195.837.639 36.733.878.334
- Mua trong nam 303.000.000 3.916.712.726 259.900.000 4.479.612.726
- Thanh 1y, nhtrong ban (570.678.285) (570.678.285)
Tai 31/12/2015 10.071.945.740 9.638.560.149 17.476.569.247 3.455.737.639 40.642.812.775
HAO MON LUY KE
Tai 01/01/2015 3.254.423.286 7.649.192.803 9.963.951.196 2.534.896.275 23.402.463.560
- Khali hao trong nam 516.146.316 509.941.552 880.640.176 324.749.267 2.231.477.311
- Thanh 1y, tit-arcing ban (570.678.285) (570.678.285)
Ti 31/12/2015 3.770.569.602 8.159.134.355 10.273.913.087 2.859.645.542 25.063.262.586
GIA TRI CON LAI
Tai 01/01/2015 6.817.522.454 1.686.367.346 4.166.583.610 660.941.364 13.331.414.774
Tai 31/12/2015 6.301.376.138 1.479.425.794 7.202.656.160 596.092.097 15.579.550.189
Nguyen gia TSCD tau hinh cid khAu hao het nhtmg van con sir clung tai ngay 31/12/2015 IA 13.591.543.992 (16ng.
25
• • • • • • • • I • • • • I • • • • • • • • • • • • • • • • • • • •
CONG TY CO PHAN Tif VAN XAY MING DWY3 BAO CAO TAI CHINH S6 32 NO Thai Nhiem, P7, Q3, TP.1-16 Chi Minh Cho nam tai chinh ke't thitc ngay 31/12/2015 THUYET MINH BAO CAO TAI CHINII (TIEP) (Cac thuyit minh nay la ba phan hop thank va can doe clang theri vol Bao cao tai chinh kern theo)
14. TAI SAN CO DINH VO NINA
NGUYEN GIA
Quyen sir dung (IL
VND
PhAn mem may vi tinh
VND
COng
VND
Ti 01/01/2015 11.928.525.992 2.606.802.690 14.535.328.682
- Mua trong nam 3.361.847.200 3.361.847.200
Tai 31/12/2015 15.290.373.192 2.606.802.690 17.897.175.882
GIA TRI HAO MON
Tai 01/01/2015 722.507.925 2.032.189.104 2.754.697.029
- KhAu hao trong nam 145.274.260 311.558.324 456.832.584
Ti 31/12/2015 867.782.185 2.343.747.428 3.211.529.613
GIA TR! CON L4.I
Ti 01/01/2015 11.206.018.067 574.613.586 11.780.631.653
Ti 31/12/2015 14.422.591.007 263.055.262 14.685.646.269
Nguyen gia cua tai san co dinh vo hinh cla khAti hao h6t nhung van con sir dung tai ngay 31/12/2015 la 1.630.877.719 &Mg.
26
• • • • • • • • • • • • • • • • • • • • • • • II • • • • • • Ill • • •
CONG TY CO PHAN TU. VAN XAY DIG DI) N 3 S6 32 NO Thoti Nhft, P7, Q3, TP. H6 Chi Minh THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thzty& minh nay la 60 phan hop thanh va can dircrc cloc clang th&iveri Bao Ca° tai chinh kern theo)
15. PHAI TRA NGUtil BAN
BAO CAO TAI CHINH Cho nam Val chinh ket thfic ngay 31/12/2015
T#i 31/12/2015 Tai 01/01/2015
Gia tri
VND
SO co kha ning Gia tri SO có kha rang
tra ncy tra
VND VND VND
a) Cac khoin phai tra ngtriri ban ngin han
- Cong ty thtly di en Da Nhim - Ham Thuan - Da Mi
- Iran Kim Tuytn
- Phai tra nha cung cap khac b) Cac khoin phai tra nguiri ban dai han
c) SO Kr qua han china thanh toil)
d) Phai tra ngiriri ban la cac ben lien quan - Cong ty thOy dien Da Nhim - Ham Thuat- Da Mi - C6ng ty CP Tu v'a'n Xay Dkmg Dien 1
4.322.049.111 1.711.597.689 1.000.000.000 1.610.451.422
1.772.421.989 1.711.597.689
60.824.300
4.322.049.111 3.381.842.028 3.381.842.028
1.711.597.689 1.644.275.858 1.644.275.858
1.000.000.000
1.610.451.422 1.737.566.170 1.737.566.170
1.705.100.158 1.644.275.858
60.824.300
• • • • • • • • • • • • • • • • • • • • • III • • • • II • • • • • • •
CONG TY CO PHAN TU. VAN XAY DUNG DIN 3 SS 32 NO Thai NhiSm, P7, Q3, TP. H6' Chi Minh THUYET .MINH BAO CAO TAI CHiNH (TIEP) (Ccic thuyet minh nay la ba pkin hop thanh va can cluvc cloc clang thol vii Bei° ccio tai chinh kern theo)
BAO CAO TAI CHINH Cho nam tai chinh kSt thac ngay 31/12/2015
16. THUE VA CAC KHOAN PHAI NOP NHA NIAJC
Tai 01/01/2015
VND
So phai ni)p trong nam
VND
So da thkrc nQp trong nam
VND
Ti 31/12/2015
VND
4.519.494.616 30.207.788.539 29.731.491.465 4.995.791.690
1.557.293.253 3.556.669.290 4.315.587.842 798.374.701
130.679.379 2.250.013.478 2.151.608.020 229.084.837 3.365.886.890 3.365.886.890 3.302.189.619 3.302.189.619
266.206.396 266.206.396
6.207.467.248 42.948.754.212 43.132.970.232 6.023.251.228
(39.865.721) 39.865.721
(39.865.721) 39.865.721
Thue va cac khoin phai nop
Thus gia tri gia tang dau ra Thu thu nhap doanh nghiSp Thus thu nhap ca nhan Thu nha dat, tin thue dat Thu bao vS moi trutmg va cac loai thut khac Phi, 1S phi va cac khoin phai nop khac
ging
Thud va ac khoin phai thu Nha ntarc
- Thug thu nhap ca nhan
ging
28
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CONG TY CO PHAN TU. VAN XAY MING DIN 3 SO 32 NO Thai Nhidm, P7, Q3, TP. HO Chi Minh THUYET MINH BAO CAO TAI CHINII (TIEP) (Cac thuyit minh nay la b0 pkin hop thanh va can cluvic doe
17. CHI Pill PHAI TRA
Ti 31/12/2015 VND
Ti 01/01/2015 VND
a) Ngin ban 4.880.162.188 3.030.839.948 - Trich chi phi cho cdc dkr an, ding trinh 4.880.162.188 2.718.649.039 - Trich talc chi phi thud kho 30.000.000 - Trich Milk chi phi mua may tinh bang 147.190.909 - Trich int& chi phi khac
b) Dal 11#13
135.000.000
COng 4.880.162.188 3.030.839.948
18. PHAI TRA KHAC
Ti 31/12/2015 Ti 01/01/2015 VND VND
a) Ngin ban 6.969.637.961 7.524.112.707
- Kinh phi cong doan 1.805.506.896 2.309.302.156
- Bao hiem x5 h6i 141.888.662
- Bao hiem y to 26.969.478
- Bao hiem that nghiep 73.543.958 38.785.509
- Phai tra CO tire cho co dung 693.696.175 1.362.466.031
- Luang, chi phi khoan ding trinh phai tra 839.848.796
- Phai tra ye thue TNCN cho CBCNV 3.210.701.097 2.548.744.988
- Phai tra CBCNV ve tin lucmg cla quyet toan 966.954.500 - Phai tra ye quy hoach cho Trung tam Dien luc 87.923.979 87.923.979
Quang Tri - Cac khoan phai tra, phai nijp khac
b) Dai hot
c) SO nu qua halt chtra thanh town
89.558.920 209.935.544
COng 6.969.637.961 7.524.112.707
29
BAO CAO TAI CHINE' Cho nam tai chinh ket tit& ngay 31/12/2015
djng that vai Bao cao tai chinh kem theo)
■ ■
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CONG TY CO PIIAN TU. VAN XAY DING DICN 3 SO 32 NO Thai Nhi01, P7, Q3, TP. Ho Chi Minh
THUYET MINH BAO CAO TAI CHINH (TIM') (Ctic thuyet minh nay la 1,0 phan hop thank va can ditoc doc dieing thai yeti Bac) ctio tai chinh kern theo)
19. VON CHU SO 111Th
19.1 CHI TIET VON DAU TU . CUA CHU SO HOU
TO 31/12/2015 Tai 01/01/2015 Chit sa hitu Ty Ig Gia tri (VND) Ty lq Gia (VND)
Tap doan din Ikrc Viet Nam 49% 16.491.570.000 49% 16.491.570.000
Tang Ong ty Dign hrc TP.HCM 12% 4.221.390.000 12% 4.221.390.000
Co doing khac 39% 13.096.900.000 39% 13.096.900.000
Co phieu guy 0% 140.000 0% 140.000
COng 100% 33.810.000.000 100% 33.810.000.000
Tinh hinh gap von dm cac ca d8ng nhu sau:
Van edit Ig caa Cong ty la 33.810.000.000 d6ng, chia thanh 3.381.000 ao phan, vai in@th gia la 10.000 clang/di phieu.
BAO CAO TAI CHINH Cho niim tai chinh ket thfic ngay 31/12/2015
30
se IN IN III 1111 • I • 111 II • • • • Ill • • • II • Ili • • II • • • III III • III •
CONG TY CO PHAN TU VAN )(Ay DUNG DI ,EN 3 S6 32 NO Thai Nhiem, P7, Q3, TP. H6 Chi Minh
THUYET MINH BAO CAO TAI CH1NH (TIEP) (Cac thuyk minh nay là bi) phan hop thimh va can dux cloc gong Mai vol Bat) ctio tin chinh kem theo)
19. VON CHU SO HUU (TIEP)
19.2 BANG DOI CHIEU BIEN HONG VON CHU SO Hfit
BAO CAO TAI CH1NH Cho nam tai chinh ket thitc ngay 31/122015
Khoin myc
Win dAu ttr Thing dtr von Co phitu
Quy (all to Loi nhuan
Tling cong
caa chii so' hiru c6 phan quy
Oat tritn sau thug china phan phoi
VND
VND VND
VND
VND
VND
Tai 01/01/2014 33.810.000.000 45.000.000 (140.000) 22.133.065.169 11.464.525.813 67.452.450.982
- Lai trong nam tnrerc 12.770.479.112 12.770.479.112
- Co ttic da cong b6 (5.071.479.000) (5.071.479.000) - Trich lap cac quy 4.786.434.629 (4.786.434.629)
Trich lap quy khen thuarng, phdc lqi, khen thuang Ban dieu hanh
(1.270.000.000) (1.270.000.000)
Tyi 31/12/2014 33.810.000.000 45.000.000 (140.000) 26.919.499.798 13.107.091.296 73.881.451.094
T#i 01/01/2015 33.810.000.000 45.000.000 (140.000) 26.919.499.798 13.107.091.296 73.881.451.094
- Lai trong nam 10.480.234.621 10.480.234.621
- Co tat TA' cong b6 nam 2014 (*) (5.747.676.200) (5.747.676.200)
- Trich Quy dau to phat trien 2014 (*) 3.890.000.000 (3.890.000.000)
- Trich lap quy khen thuong, phuc 10i, khen thuang Ban dieu hanh nam 2014 (*)
(1.680.000.000) (1.680.000.000)
Tyi 31/12/2015 33.810.000.000 45.000.000 (140.000) 30.809.499.798 12.269.649.717 76.934.009.515
(*) Phan ph6i lcri nhuan nam 2014 can cir theo Nghi guy& Dai h6i di5ng Co dong thuemg nien COng ty nam 2015 s6 0091/NQ-TVD3 ngay 17 thing 4 nam 2015.
31
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THUYET MINH BAO CAO TA1 CHINH (TIEP) (Cac thuyet mink nay la 6'0 phan hop thanh va can duvc ci9c
19. VON CHU SO IIITU (TIEP)
19.3 CO PHIEU
S6 !wing co phieu clang kY Oat hanh S6 luung c6 phieu cla ban ra cong chung + Co phieu ph6 thong + Co phieu tru dai SO Wong co phieu dugc mua loi + Co phieu ph6 thong
Ti 31/12/2015 CO plat,
Tai 01/01/2015 Co phieu
3.381.000 3.381.000 3.381.000
14 14
3.381.000 3.381.000 3.381.000
14 14
S6 luvng co phieu clang ltru hanh 3.380.986 3.380.986 + Co phieu ph6 thong 3.380.986 3.380.986 + Co phieu uu dam
Menh gia co phieu (VND/Ca phieu) 10.000 10.000
19.4 CAC QUil
Tai 31/12/2015 Tai 01/01/2015 VND VND
Quy dau to phat trien 30.809.499.798 26.919.499.798
20. CAC KHOAN NGOAI BANG CAN DOI Kt TOAN
Tai 31/12/2015 Tai 01/01/2015 VND VND
a) Ng kiln dei da xir ly (VND) b) Ngoai to cac loci:
998.521.495 941.619.150
- Dang Do la my (USD) 1.252.532,32 1.496.722 - Dang Euro (EUR) 28.931,30 18.808
21. DOANH TIIU BAN HANG VA CUNG CAP INCH V1,J
Nam 2015 Nam 2014 VND VND
a) Doanh thu 260.715.364.428 213.505.631.432 - Doanh thu hoat dOng khao sat, thiet ke 260.715.364.428 213.505.631.432
Cijng 260.715.364.428 213.505.631.432
b) Doanh thu veri cac ben lien quan 176.479.103.837 154.740.234.405 + Ban QLDA Dien h,rc mien Nam - Tong C6ng
ty Dien luc Mien Nam 8.312.722.441 3.530.700.862
+ Ban QLDA luOi dien TPHCM 9.513.277.579 1.482.447.272 + Ban QLDA nha may thity dien D6ng Nai 5 4.036.419.272 + Ban QLDA nhiet dien 2 3.169.524.995 + Ban QLDA nhiet dien 3 25.004.599.590 16.074.899.177
32
BAO CAO TAI CHINH Cho nam tai chinh k& thus ngay 31/12/2015
clang theri vai Bao aro tai chinh kern theo)
U • I • I • • • •
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CONG TY CO PIIAN TV" VAN XAY DVNG DICN 3 S6 32 Nei Thai Nhiem, P7, Q3, TP. 116 Chi Minh
THUYET MINH BAO CAO TAI CHINII (TIEP) (Ccic thuyet mink nay la 1,0 phOn hop thank va can diro.c doe
21. DOANH THU BAN HANG VA CUNG CAP NCH VI) (TIEP)
Nam 2015 VND
Nam 2014 VND
+ Ban QLDA nhiet dien Vinh Tan 24.848.882.983 9.620.297.566 + Ban QLDA thAy dien 1 4.499.186.719 3.930.636.603 + Ban QLDA thAy dien S6ng Bung 4 18.187.732 + Ban QLDA thity dien Song Bung 2 1.132.597.273 9.640.283.819 + Ban quan 1y dy an cac dog trinh dien mien 1.628.657.439 1.568.001.473
BAc + Ban quan 15/ dy an cac ding trinh dien mien 54.902.982.558 62.328.288.633
Nam
+ Ban quan 15/ dir an cac ding trinh dien mien 17.259.232.411 26.268.920.502 Trung
+ Ban quan 15/ dy an luoi dien tinh DOng Nai 1.066.977.323 + Ban quan 15/ der an dien nong thOn 622.158.638 + Ban quan 15/ dir an phat trien dien lyc Ha NOi 180.852.299
+ Ong ty CP Dien lyc Khanh Hoa 226.956.447 + Cong ty CP Thily dien Da Nhim - Ham Thuan 1.358.884.652 2.574.689.374
- Da Mi + COng ty Dien lyc GO VAp 178.290.805 + Cong ty TNHH MTV - T6ng Cong ty Phat 570.992.954 338.426.869 vh
dien 3 A
Y + Ong ty TNHH MTV Dien 11tc Da NAng 1.610.755.450 457.498.779 P
+ Cong ty Truyen tai Dien 1 2.538.615.618 1.020.259.267 + Cling ty Truyen tai Dien 2 349.736.354 + Cong ty Truyen tai Dien 3 5.031.031.682 3.123.671.530 + Cong ty truyen tai dien 4 6.130.406.683 1.598.128.696 + Cong ty Thiry dien Buon Ku6p 2.287.168.784 + VP Dy an XD nha may nhiet dien Nghi San 1 100.000.000 + Ban QLDA luOi dien mien Trung 19.033.432 + C6ng ty CP they dien Vinh San - S6ng Hinh 2.799.331.819 431.702.727
+ Cong ty CP Tu van XD Dien 1 119.814.898 + Cong ty Ural dien cao the TP.HCM 220.060.288 + Tap Doan Dien lyc Viet Nam 264.313.636 + T6ng cong ty Phat dien 1 984.344.481 + Cong ty CP EVN Qu6c Te 2.035.607.960 + Cong ty CP Thuy dien Dpi Ninh 1.562.971.815 + C6ng ty CP Thuy dien Mien Tning 1.334.187.595 + C6ng ty CP Thuy dien Tri An 780.000.000 + CN TOng C6ng ty Dien lirc TP.HCM - C6ng
ty luai dien cao the TP.HCM 91.946.682
+ COng ty Dien lyc Tan Binh 52.569.906 + Trung tam dieu dq he th6ng dien qu6c gia 387.203.900
33
BAO CAO TAI CHINII Cho nAm tai chinh ket thuc ngay 31/12/2015
cliing theft vai Bao Mc, tat chinh kern then)
•
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CONG TY CO PHAN Tif VAN XAY DUNG DIt,N 3 s6 32 NO Thad Nhiem, P7, Q3, TP. Ho Chi Minh
THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyEt minh nay la b¢ pluin hop thanh va ccin diroc cloc
22. CIA VON HANG BAN
Nam 2015 VND
Nam 2014 VND
Gid von hog ging khao sat thiet 1(6 202.678.319.445 157.181.356.839
Ci)ng 202.678.319.445 157.181.356.839
23. DOANH TIIU HOAT DQNG TAI CHINH
Nam 2015 Nam 2014 VND VND
Lai tin gui, tin cho vay 1.417.768.090 874.259.176 CO tirc, lqi nhuan &ye chia 39.240.000 13.080.000 Lai chenh tech tj, gia phat sinh trong nam 103.966.303 128.026.974 Lai chenh lech tji gia do danh gia lai 1.197.757.938 157.947.526
COng 2.758.732.331 1.173.313.676
24. CHI PHI TAI CHINH
Nam 2015 Nam 2014
VND VND
Chi phi lai vay Lo chenh Lech ty gia Oat sinh trong nam
COng
9.750.000
110.664.636 4.768.308
110.664.636 14.518.308
25. CHI PHI BAN HANG VA CHI PHI QUAN Li? DOANH NGHICP
Nam 2015 Nam 2014
VND VND
a. Clic khoan chi phi' quan doanh nghifp 38.038.167.965 33.058.916.573
- Chi phi nhan vi'en quan 15, 17.570.477.899 17.025.415.169 - Chi phi vat lieu guar' 1j, 666.308.589 748.217.800 - Chi phi do clang van phong 1.535.916.233 776.416.127 - Chi phi Ichau hao TSCD 1.271.359.254 1.103.928.950 - Thue, phi va phi 9.398.814 9.398.814 - Chi phi dtr phOng 403.381.155 (215.403.542) - Chi phi dich vu mua ngoai 8.336.358.900 5.772.659.012 - Chi phi bang tin khac 5.864.257.427 4.325.301.230 - Chi phi quan 13i doanh nghiep khac 2.380.709.694 3.512.983.013
b. Cac khoan chi phi ban hang 8.677.484.640 7.778.736.555 - Chi phi tiep khach 7.158.153.107 6.073.986.977 - Chi phi ban hang khac 1.519.331.533 1.704.749.578
c. Cac khoan ghi giant chi phi ban hang va chi 340.667.243 1.640.129.103 phi quail 1.0 doanh tighrep
- Floan nhap dtr phong phai thu khG doi 340.667.243 1.640.129.103
34
BAO CAO TAI CHINH Cho nam tai chinh ke't thac ngay 31/12/2015
ding thai veri Bao cao tai chinh kem theo)
• • • I • • • • I a
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THUYET MINH BAO CAO TAI CHINII (TIEP) (Cac thuyit minh nay la bd phan hop thank va can &roc doc
26. THU NHAP KIIAC
Nam 2015
VND
Nam 2014 VND
Thanh 1y, nhugng ban TSCD 102.727.272 391.090.908 Thanh 1y cong cu dung cu 15.572.727 89.033.634 Thu nhOp tit cong ng kh6ng phai tra 289.349.090 423.161.236 Hoan nhap chi phi da" trich truarc 57.073.789 626.263 Thud TNCN cua nguari lao d6ng 172.636.781 Thu nhOp khac 7.579.788
Citing 644.939.447 903.912.041
27. CHI PHI KHAC
Nam 2015 Nam 2014
VND VND
Chi phi cac cong trinh khOng ky hgp ding va sau quyet town loi
976.241.829
Chi phi tit cong ng khong thu &tic xir 1Y 89.000.000 67.000.000
Chi phi truy thu the, phut chOm nqp thud 307.512.995 107.339.242
Chi phi phot vi phom hqp ding 118.423.495 Chi phi khac 62.559.119 15.000.000
COng 577.495.609 1.165.581.071
28. CHI PHI THUE THU NHAP DOANH NGHItP HIEN HANH
Nam 2015 Nam 2014
VND VND
T6ng hal nhan ke tan trwac thue 14.036.903.911 16.383.747.803
Dieu chinh tang cac khoan thu nhOp chit' thud 2.111.934.753 287.339.242
- Thu lao HOi ang quail tri 180.000.000 165.000.000
- Chi phi kh6ng dugc frit 416.512.995 122.339.242 - Chi phi trich lap du phong cua cac khan cong ng khong c6 doi chi6u
1.357.474.232
- Chenh tech tj, gid cu'Oi nam truac 157.947.526
Dieu chinh giant cac khan thu nh(ip chit' thud (1.371.997.938) (247.138.450)
- Chi phi phai Ira nam truac (135.000.000)
- Logi nhan c6 tirc dugc chia (39.240.000) (13.080.000) - Danh gia chenh tech tj, gid nam truac da thkrc hien
(76.110.924)
- Danh gia chenh loch gia cuoi nam (1.197.757.938) (157.947.526)
Tfing thu nhap chili thud trong nam 14.776.840.726 16.423.948.595
Thud sat 22% 22%
Thud thu nhap doanh nghi0 hien hanh 3.250.904.960 3.613.268.691 Thud thu nhap doanh nghiep b6 sung nam tru6c (*) 305.764.330
Chi phi thud TNDN hien hanh 3.556.669.290 3.613.268.691
35
BAO CAO TAI CIIINH Cho nam Lai chinh ket tit& ngay 31/12/2015
cling thoi vai Bar, cao tai chinh kern theo)
7-C
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THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuydt minh nay is by phan hop thanh va can Ave doe cking that vii Bao ea() tat chinh kem theo)
28. CHI PHI TRUE THU NIIAP DOANH NGHIEP HIEN HANH (TIEP)
(*) Can cu theo Quyet Binh s6 5182/QE9-CT-XP cua Cuc Thue Thanh pho He Chi Minh ngay 17 thing 12 nam 2015 ye viec xir phat vi pham hanh chinh ye thue khi thkrc hien kiem tra thue nam 2013 va 2014.
29. LAI CO BAN TREN CO PHIEU
Nam 2015 Niim 2014
Loi nhuan hoac 18 phan be cho c6 &Ong sa hitu co phieu phe thong (VND)
10.480.234.621 12.770.479.112
Se trich guy khen thuang, phdc loi (*) (1.048.023.462) (1.290.000.000) SO binh quail gia guy& cda co phieu dang ltru hanh trong nam (CP)
3.380.986 3.380.986
Lai co ban teen co Olen (VND/CP) 2.790 3.396
(*) Se trich guy khen thuang ph& loi nam 2015 la se tam tinh tren co sa loi nhuan nam nay, de lam ca sac tinh Lai co ban tren co phieu nham dam bao thOng tin so sanh teen BA° cao tai chinh nam 2015.
30. LAI SUY GIAM TREN CO PHIEU
Nam 2015 Nam 2014
Lgi nhu4n hoac to phan be cho c6 clang so hau c6 phieu pile thong (VND)
10.480.234.621 12.770.479.112
Se trich guy khen thlrOng, phdc lqi (*) (1.048.023.462) (1.290.000.000) Se binh guan gia quyen cua c6 phieu dang luu hanh trong nam (CP)
3.380.986 3.380.986
SO luong co phieu phe thong da. kien &roc phat hanh them Lai suy giam teen co phieu (VND/CP) 2.790 3.396
(*) Se lieu trich guy khen thuang phac lqi nam 2015 la se tam tinh tren co so, loi nhuan nam nay, de lam co sa tinh Lai suy giant tren co phial nham dam bao thong tin so sanh tren Bao cao tai chinh nam 2015.
31. CHI PHI SAN XUAT KINH DOANH THEO YEU TO
Nam 2015 VND
Nam 2014 VND
Chi phi nguyen vat lieu 9.244.712.047 10.327.913.296 Chi phi nhan cong 122.616.051.185 108.500.607.964 Khali hao tai san co dinh 2.686.230.895 2.268.919.634 Chi phi dich mua ngoai 82.090.151.341 57.319.056.688 Chi phi bang tien khdc 34.444.981.800 29.028.944.935
COng 251.082.127.268 207.445.442.517
36
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THUYET MINH BAO CAO TAI CHINTI (TIM') (Cac thuylt minh nay la b() phan hop thanh va cdn dircrc clot dOng theri veri Bao cao tai chinh kern theo)
32. BAO CAO BO PHAN
Bo phan theo khu vvc dja ly la mot b6 phan c6 the phan biet duqc, tham gia vdo qud trinh san xuat hoac cung cap san pham, djch vu trong pham vi mot moi twang kinh to cv the ma b0 phan nay c6 rui ro va lqi ich kinh to khdc voi cac b6 phan kinh doanh trong cac mOi truang kinh to khac. Phan 16n hoat d'6ng kinh doanh cua Cong ty khong bj anh Inning bai cac yeti to dia 1Y Wing mien ding nhu doi tuqng khach, toan b6 phat sinh tai Viet Nam. Vi vay, Cong ty xac dinh khong c6 str khdc biet ye khu vvc dja ly cho toan b6 cac hoat d'6ng cua Cong ty.
Hoat d6ng san xuat kinh doanh chinh cua Cong ty la to van khao sat thiet ke, theo d6, toan b0 doanh thu phat sinh trong ky cua C6ng ty la doanh thu lien quan den hoat Ong nay. VI vay, Cong ty khong trinh bay thuyet minh bao cao b6 phan trong bdo cao tai chinh tai th6i diem 31/12/2015.
33. CONG CU TAI CHINH
QUAN Li' RUI RO VON
Ong ty quail tri ngtilin vett nham dam bao rang Cong ty co the vCra hoat d6ng lien tvc vim toi da h6a lqi ich cua cac co &mg thong qua tOi tru h6a so du nguon von va cong nq.
Cau trdc von cua Cling ty gom c6 cac khoan nq thuan, phan von thu6c‘sa cac co (long dm Ging ty (bao von g6p, cac quy dv trir va lqi nhuan sau thue chtra phan ph6i).
CAC CHINH SACH Kt TOAN CHU YEU
Chi tiet cac chinh sach ke toan chu yeu va cac phuang phdp ma Cong ty dp dung (bao gom cac tieu chi de ghi nhan, co so xdc dinh gid trj va co so ghi nhan cac khoan thu nhap va chi phi) doi voi tong loai tai san tai chinh, cong nq tai chinh va cong cv von duqc trinh bay tai Thuyet minh so 4.13.
Thong tu 210/2009/TT-BTC ngay 06 thang 11 nam 2009 dm B6 Tai chinh ("Thong tu 210") yeu cau ap dung Chuan mvc bdo cao tai chinh Quoc to ye viec trinh bay bdo cao tai chinh va thuyet minh thong tin d8i voi cong cv tai chinh. Tuy nhien, Thong tu 210 ding nhu cac quy dinh hien hanh chua of) huong dan cv the ve viec xdc dinh gid trj hqp ly cua cac tai san tai chinh va cong nq tai chinh, ding nhu khong dtra ra huang dAn Wong throng cho viec danh gid va ghi nhan cong cv tai chinh bao gom ca dp dung gid trj hqp ly, nharn phit hqp voi Chuan mvc bdo cao tai chinh Quiic te. Do do, Cong ty chtra ddnh gid gid trj hqp ly cua tai san tai chinh va cong nq tai chinh tai ngay ket thfic nam tai chinh.
37
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THUYET MINH BAO CAO TAI CiliNII (TIEP)
33. CONG CV TAI CHINH (TIEP)
T9i 31/12/2015 VND
T91 01/01/2015 VND
Tai san tai chinh
Tien va cac khoan Wang throng tien 51.134.559.843 89.551.261.006
Dau to nam giar den ngay dao h9n 5.990.206.666 14.220.790.000
Phai thu khach hang va phai thu khac 78.728.573.342 47.570.666.284
Dau to dal hp 11.350.000.000 7.350.000.000
ging 147.203.339.851 158.692.717.290
Ti 31/12/2015 Ti 01/01/2015
VND VND
NQ phai tra tai chinh
Phai tra ngtr6i ban va phai tra khac 9.243.778.078 8.557.867.070
Chi phi phai tra 4.880.162.188 3.030.839.948
COng 14.123.940.266 11.588.707.018
TAI SAN DAM BAO
Tai san thi chap cho don vj khdc
Trong nam, C6ng ty kh6ng sir dung tai san tai chinh the chap.
Teri san nh(n Hsi chit'', city cdc don vj khdc
C6ng ty khong nam gi0r tai san dam bao nao cua don vi khac vao ngay 31/12/2015.
TIEU QUAN LY HUI RO TAI CHINH
Rid ro tai chinh bao g6m rut ro thi train (bao g6m rut ro ty gia, rui ro lai suit va rui ro ve gia), rui ro tin dung, rui ro thanh khoan va rui ro lai suit caa dong tien. COng ty khOng thuc hien cac bien phap ph6ng ngira cac rut ro nay do thieu thi tru6ng mua cac cong cu tai chinh nay.
RU1 RO Tilt TRIf6NG
Ho9t Ong kinh doanh cua COng ty so ch6 yeti chili rui ro khi c6 si,r thay d6i ve tj, gia h6i dodi va lai suit. Cong ty khong thuc hien cac bien phap phong ngira raj ro nay do thieu thi tru6ng mua cac cong cu tai chinh.
Rid ro lien If
Ong ty chiu raj ro tj , gia tren cac giao dich mua va ban bang cac diing tien to khong phai la ang Viet Nam. Cac ngo9i to c6 rui ro nay ch6 yeti la dtmg DO la My ("USD").
Ho9t dung kinh doanh cua C6ng ty se chi' yeu chiu rut ro khi c6 su thay d6i ve tj, gia 116i dodi. C6ng ty c6 !that sinh giao dich vii cac dai tic rux6c ngoai, theo do, Cong ty se chili rid ro khi c6 bien clOng ve tj, gia. Ban ,Tong Giam d6c khong thuc hien cac giao dich phOng ngira rui ro tien sau khi da can nhac chi phi ciia viec sir dung cac cong cu tai chinh phOng ngira rui ro c6 the vuqt mire rui ro tiem tang dm Wen dOng tj, gia.
Gia tri ghi s6 cua cac tai san bang tien va cong ng phai tra c6 g6c bang ngo9i to t0i th6i diem cu6i ky nhu sau:
38
BAO CAO TAI CHINH Cho ram tai chinh kOt thnc ngay 31/12/2015
(Cdc thuyit mink nay la bo phOn hop thanh va cdn &roc doc ding Mai vii Bad cdo tai chinh kern theo)
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CONG TY CO PHAN Tir VAN XAY MING DWN 3 SO 32 Ng8 Thai Nhiem, P7, Q3, TP. HA Chi Mirth
THUYET MINH BAO CAO TAI CIHNH (TIEP) (Cac thuy& minh nay la b0 phan thanh va can dirge doc dng theri vat Bao cao tai chinh kern theo)
33. CONG CU TAI CIIINH (TIEP)
ROI RO TIM TRU'(1NG (TIEP)
Rrii ro lien tg (4)
Tai san tai chinh
Tdi ngay 31/12/2015 Tien gAc ngodi to
USD EUR VND twang cluing
USD EUR
Tien va cac khodn tucmg dung tien 1.252.532,32 28.931,30 28.118.145.659 705.345.094 + Tidn girt ngan hang 1.252.532,32 931,30 28.118.145.659 22.705.094 + Twang throng tie'n - 28.000,00 - 682.640.000
ging 1.252.532,32 28.931,30 28.118.145.659 705.345.094
Ng tai chinh
C6ng
Mk raj to Ben to 1.252.532,32 28.931,30 28.118.145.659 705.345.094
Quart iy rl i ro mat
Cong ty chiu rui ro lai suit trong yeu phat sinh tir cac khodn vay chiu Iii suit cld dugc ky ket. Cong ty chiu rui ro lai suit khi Ong ty vay von theo ldi suit thd not va ldi suit CO dinh. Rai ro nay se do Cong ty qudn tri bang each duy tri a mire d6 hqp ly cac khodn vay Idi suit co dinh va Idi suit thd noi. Tuy nhien, Cong ty khong chiu rui ro ldi suit do trong IcY COng ty khong CO cac khodn vay.
Rrii ro ve gib
Cong ty chiu rill ro ve gid caa ding cu von phat sinh tir cac khoan dAu tu vdo cong cg vOn. Cdc khodn dau to vdo cong cu vOn dugc nam gib khong phdi cho mgc dich kinh doanh ma cho mgc dich chien lugc lau dal. Cong ty kitting c6 y dinh ban cac khoan dau tu nay.
RUI RO TIN DUNG
Rui ro tin dung xay ra khi mot khdch hang hoc dOi tic khong dap Ung dugc cac nghia vg trong hqp (long dan den cac ton that tai chinh cho Cong ty. Cong ty c6 chinh sach tin dung pita hqp va thuang xuyen theo tinh hInh de dinh gid xem Cong ty c6 chiu rui ro tin dung hay khong. Cong ty dd trich lap du phong rui ro vii cac khach hang c6 khi nang IchOng dap ang dugc cac nghia vg trong hqp thing va c6 the gay ra cac ton that tai chinh cho Cong ty.
QUAN Lir RUI RO THANH KHOAN
A ' Mgc dich quart lY rui ro thanh khodn nham ddm du nguAn von de ddp img cac nghia vg tat chinh hien tai va trong wan lai. Tinh thanh khodn ciing dugc C6ng ty guan 1Y nham ddm bdo mac phy trgi giira cong nq den hp va tai san den hart trong kY a mac c6 the dugc kiem soat doi vii so von ma Ong ty tin rang c6 the tdo ra trong ky do. Chinh sach caa COng ty Id theo dOi thuang xuyen cac yeu cAu ye thanh khoan hien tai va du kien trong twang lai nham ddm bdo COng ty duy tri du mac du phong tien mat, cac khodn vay va da von ma cac cha sa him cam ket g6p nham ddp img cac guy dinh ve tinh thanh khodn ngan hdn va ddi hdn han.
39
BAO CAO TAI CHIN!! Cho ndm tai chinh ket thac ngdy 31/12/2015
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THUYET MINH BAO CAO TAI CHINH (TIEP) (Ccic thuyet minh nay is bd phdn hop thanh va can &roc clot
33. CONG CV TAI CHINH (TIEP)
QUAN Li' RUI RO TRAM KIIOAN (TIEP)
Bang dtrai day trinh bay chi tiet cac mire ddo han theo hgp dOng con 10 d6i vai ding ng tai chinh phi phdi sinh va thai han thanh toan nhu da dugc them thuAn. Bang dugc trinh bay dip tren clang tien chua chiet khAtf cua cong ng tai chinh tinh theo ngay sam nhAt ma C6ng ty phai tra ding nhu trinh bay clang tien cua cac khoan g6c va tien lai. Deng tien lai doi vai lai suAt tha noi, so tien chtra chiet,khau dugc bat nguon theo duang cong lai suAt tai cuOi ke town. Ngay ddo han theo hgp &mg dugc dira tren ngay sam nhat ma COng ty phai tra.
Tir 01 nam tro' xuong
VND
Tren 01 nam TOng den 05 nam
VND VND
Ti 31/12/2015 Phai tra ngtrai ban va phai tra khac
9.243.778.078 9.243.778.078
Chi phi phai tra 4.880.162.188 4.880.162.188
ging 14.123.940.266 14.123.940.266
Tit 01/01/2015 Phai tra ngutri ban va phai tra khac
8.596.652.579 8.596.652.579
Chi phi phai tra 3.030.839.948 3.030.839.948
Ci)ng 11.627.492.527 11.627.492.527
Ban T6ng Gidm doe danh gid mac tap trung rairo thank khoan mac thAp. Ban Tong Gam doc tin tuOng rang Cong ty co the to ra nguon tien de ddp Ong cac nghia vi tai chinh khi den hon.
Bang sau day trinh bay chi tiet mire ddo han cho tai ,san tai chinh phi OM sinh. Bang dugc lap tren ca so ddo han theo h9p d8ng chtra chiet khau cOa tai san tai chinh om lai tit cac tai san do, neu co. Viec trinh bay thong tin tai san tai chinh phi phdi sinh la can thiet de hieu dugc viec quan Iy rtii ro thanh khoan cua Cong ty khi tinh thanh khoan dugc quan ljf teen ca so cong ng va tai san than.
Tir 01 nam trir xuting
VND
Teen 01 nam den 05 nam
VND
Tiing
VND TO 31/12/2015 Tien va cac khoan Wang duang tien
51.134.559.843 51.134.559.843
Dau tu nam gia den ngay dao han
5.990.206.666 5.990.206.666
Phai thu khach hang va phai thu khac
78.575.573.342 153.000.000 78.728.573.342
Dau tu dai han 11.350.000.000 11.350.000.000
COng 135.700.339.851 11.503.000.000 147.203.339.851
Ti 01/01/2015 Tien va cac khoan tuang duang tien
89.551.261.006 89.551.261.006
Dan to nam gia den ngay ciao Ilan
14.220.790.000 14.220.790.000
Phai thu khach hang va phai thu khac
47.417.666.284 153.000.000 47.570.666.284
Dau tu dai han 7.350.000.000 7.350.000.000
COng 151.189.717.290 7.503.000.000 158.692.717.290
40
BAO CAO TAI CHINH Cho nam tai chinh ket dole ngay 31/12/2015
clang Mai vai Barr cao tai chinh kern theo)
Nam 2015 Nam 2014
VND VND
176.479.103.837 154.740.234.405
8.312.722.441 3.530.700.862
9.513.277.579 1.482.447.272 4.036.419.272
3.169.524.995 25.004.599.590 24.848.882.983 4.499.186.719
18.187.732 1.132.597.273 1.628.657.439
54.902.982.558
17.259.232.411
226.956.447 1.358.884.652
178.290.805 570.992.954
1.610.755.450
2.538.615.618
5.031.031.682 6.130.406.683
100.000.000
19.033.432 2.799.331.819
16.074.899.177 9.620.297.566 3.930.636.603
9.640.283.819 1.568.001.473
62.328.288.633
26.268.920.502
1.066.977.323
622.158.638 180.852.299
2.574.689.374
338.426.869
457.498.779
1.020.259.267 349.736.354
3.123.671.530 1.598.128.696 2.287.168.784
431.702.727
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34.1 THONG TIN VOI CAC BEN LIEN QUAN
Giao did; vOl clic ben lien quan
Doanh thu voi clic ben lien quan - Ban QLDA Dien Ikrc mien Nam - 'Ring
Cong ty Dien Icrc Mien Nam - Ban QLDA luai dien TPHCM - Ban QLDA nha may thiiy dien D6rig Nai
5 - Ban QLDA nhiet dien 2 - Ban QLDA nhiet dien 3 - Ban QLDA nhiet dien Vinh Tan - Ban QLDA thily dien 1 - Ban QLDA thily dien Song Bung 4 - Ban QLDA thily dien Song Bung 2 - Ban quail 15, dir an clic ding trinh dien
mien Bac - Ban quan 15, du an clic cong trinh dien
mien Nam - Ban quan 15, du. an clic cong trinh dien
mien Trung - Ban quan 15, dkr an luei dien tinh Dling
Nai - Ban quan 15,0 an dien Wong th6n - Ban quan 15, du an phat trien dien Ikrc Ha
NOi
- C6ng ty CP Dien hie Khanh floa - C6ng ty CP Thiry dien Da Nhim - Ham
Thu:An - Da Mi
- Cong ty Dien luc GO Nib - Cong ty TNHH MTV - T6ng Cling ty
Phat dien 3
- Cong ty TNHH MTV Dien Ikrc Da Nang
- Cong ty Truyen tai Dien 1 - Cong ty Truyen tai Dien 2 - Cong ty Truyen tai Dien 3 - C6ng ty truyen tai dien 4 - C6ng ty Thily dien Buon Ktuip - VP Du. an XD nha may nhiet dien Nghi
San 1 - Ban QLDA Itrai dien mien Trung - Cong ty CP 0-14 dien Vinh San - Song
Hinh
CONG TY CO PHAN TU. VAN XAY DUNG DI?N 3 S6 32 NO Thai Nhiem, P7, Q3, TP.116 Chi Minh
THUYET MINH BAO CAO TAI CHINII (TIEP) (Clic thuyit minh nay la 60 ph(in hqp than!, va can chivy cloc
34. NIIfiNG THONG TIN KHAC
BAO CAO TAI CHINH Cho nam tai chinh ket fink ngay 31/12/2015
jng thOl vat Bao cao tat chinh kern theo)
41
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THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuyit minh nay la by phan hop thank va can diroc doc
34. NHUNG THONG TIN KHAC (TIEP)
34.1 THONG TIN Vol CAC BEN LIEN QUAN (TIEP)
Giao did; vol cric ben lien anon (dap) Nam 2015
VND Nam 2014
VND
- Cong ty CP Ttr van XD Dien 1 119.814.898 - Cong ty Ltrai dien cao the TP.HCM 220.060.288 - Tap Doan Dien lkrc Viet Nam 264.313.636 - Tong cong ty Phat dien 1 984.344.481 - Cong ty CP EVN QuOc Te 2.035.607.960 - Cong ty CP Thay dien Dai Ninh 1.562.971.815
Cling ty CP Thay dien Mien Trung 1.334.187.595 - Cong ty CP Thay dien Trj An 780.000.000
CN TOng COng ty Dien hrc TP.HCM 91.946.682 Cong ty ltrai dien cao the TP.HCM
- Citing ty Dien lkrc Tan Binh 52.569.906 - Trung tam dieu d6 he thOng dien qu6c
gia 387.203.900
Tra c6 tire 4.197.878.381 3.106.944.000 Tap doan Dien ltrc Viet Nam 3.480.242.081 2.473.735.500 TOng Cong ty Dien lkrc TP.HCM 717.636.300 633.208.500
So der vol Mc ben lien auan
TO 31/12/2015 TO 01/01/2015 VND VND
Cie khoin phai thu Phai lhu kluich hhng 36.336.862.815 29.419.770.831
Ban QLDA cac cong trinh dien mien 12.897.493.871 4.307.016.746 Nam Ban QLDA cac cong trinh dien mien 3.639.871.294 403.431.288 Trung
Ban QLDA Dien Lk.rc Mien Nam - TOng 537.202.856 439.070.253 Cong ty Dien ltrc Mien Nam
- CN TOng cong ty truyen tai dien QuOc 2.170.077.473 1.665.145.479 Gia - Cty TTD4
- Ban QLDA Itrai dien TP. HCM - HCM 1.184.083.720 1.083.307.438 - Ong ty CP Ttr van XD Dien 2 55.950.580 55.950.580 - Ban QLDA cac CTD tinh Deng Nai - 84.520.206 84.520.206
DNPC - Cong ty Ltrai dien Cao the mien Trung 353.487.704 353.487.704 - Cong ty Thay dien Da Nhim-Ham Thuan- 279.980.551 478.028.951
Da Mi
- Ban QLDA Ltrai dien Mien Trung 91.713.441 70.776.666 - Cong ty Ltrai di0 cao the TPHCM 13.285.938 13.285.938
42
BAO CAO TAI CHiNH Cho nam tai chinh ket thus ngay 31/12/2015
clang thOi vai Bao cao tai chinh kem theo)
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THUYET MINH BAO CAO TAI CHINH (TIEP) (Ccic thuyit minh nay la b0 pkin hvp thanh va can Ave dQc
34. NIIIDING THONG TIN KHAC (TIEP)
34.1 THONG TIN VOL CAC BEN LIEN QUAN (TIEP)
S6 thr vol clic ben hen anon (dp) Ti 31/12/2015
VND Tai 01/01/2015
VND
- Ban QLDA thOy dien 1 3.792.729.331 1.884.044.474 - C6ng ty CP duly dien Vinh Son-Song 390.516.000
Hinh - Cong ty CP Tu van XD Dien 1 131.796.388 - Ban QLDA nhiet dien 2 38.203.000 - Ban QLDA nhiet dien 3 750.000 - Ban QLDA cac cong trinh dien mien Bac 221.513.591 843.421.043
- Ban QLDA nhiet dien Vinh Tan 479.128.000 479.128.000 - Ban QLDA TD S6ng Bung 4 20.006.505 - Ban QLDA NMTD Deng Nai 5 5.332.951.404 3.422.846.536 - Ban QLDA TD Song Bung 2 1.263.941.474 4.576.913.574 - Ban QLDA ThOy dien 6 1.082.778.930 2.174.994.307 - Cong ty CP DTKD Dien Itrc TPHCM 139.846.386 139.846.386 - Tap Doan Dien luc Viet Nam 290.745.000 - Cong ty Truyen tai dien 1 1.467.796.028 102.025.927 - Cong ty Truyen tai dien 2 19.235.499 384.709.989 - C6ng ty ThOy Dien Tri An 858.000.000 - Cong ty TNHH MTV Dien Luc Da Nang 193.157.010 50.000.000 - Cong ty CP ThOy dien mitn Nam 38.522.610 - Cong ty CP ThOy dien Mien Trung 164.850.635 591.036.005 - Ban QLDA Nha may ThOy dien Son La 14.246.200 - C6ng ty CP EVN Quec Te 2.239.168.756 - Ong ty Thiry dien Buon Kuep 2.302.706.009 - Ong ty TNHH MTV Phat dien 3 164.452.237 - Ban QLDA Phat trien dien luc Ha NOi 198.937.529
TO 31/12/2015 Tai 01/01/2015 VND VND
Tra Inc& ngtrel ban 533.640.799 418.505.420 - KH2106-Cong ty CP EVN Quec Te 533.640.799 418.505.420 - Dien luc Sai Gan 439.171
Cac khoan phai tra Phdi Ira ngirdi bdn 1.772.421.989 1.705.100.158
- Cong ty CP Tu van Xay dung Dien 1 60.824.300 60.824.300 - Cong ty thuy dien Da Nhim - Ham Thuan 1.711.597.689 1.644.275.858
- Da Mi
43
BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31/12/2015
&ng Mai vai Bao cao tai chinh kem theo)
• • • a • • • • • • •
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THUYET MINA BAO CAO TAI CHINH (TIEP) (Cac thuyit minh nay la 143 phdn hop thank va can &roc dQc ddng thai voi Bao ea° tai chinh kern theo)
34. NHUNG THONG TIN KHAC (TIEP)
34.1 THONG TIN VOI CAC BEN LIEN QUAN (TIE?)
So air vai Mc ben lien (wan (Hip) Tai 31/12/2015
VND Ti 01/01/2015
VND
Ngireri mua Ira lid,: fru& 45.617.278.849 61.455.960.752 - Ban QLDA Nhiet dien Vinh Tan 15.699.517.308 26.984.966.527 - Ban QLDA CTTD Mien Nam 1.162.056.218 3.276.381.777 - Ban QLDA Ltrai dien TP.HCM 3.193.482.652 5.876.046.960 - Ban QLDA Uteri dien - T6ng Cty Dien
luc mien Bac 141.000.000
- Ban QLDA Ltrai dien Mien Trung 1.958.000.000
- Ban QLDA CTTD Mien Trung 1.178.536.163 3.613.643.951 - Ban QLDA Dien *Mien Nam - T6ng 2.534.483.754 3.606.057.917
C6ng ty Dien luc Mien Nam
- Cong ty CP Dien luc Khanh 113.403.000 - Dien luc Binh Dtrong 44.597.000 44.597.000
12.899.005 12.899.005 Trung tam to van xay dung dien HCMPC
- Ban QLDA Nhiet dien 3 18.684.724.532 16.744.250.332 - Ban QLDA Thu), Dien 1 602.884.808 602.884.808 - Ring Cong ty Dien 1uc TPHCM 12.500.000 12.500.000 - Ban QLDA vay von ADB 56.734.011 - Ban QLDA CTTD Mien Bac 480.518 - Cling ty Truyen tai Dien 3 99.300.000 - Cong ty CP Thity dien Vinh Son - Song 271.126.000
Hinh - COng ty TNHH MTV Phat dien 3 140.688.946 - Ban QLDA nha may thily dien Diing Nai 150.840.909
5 - C6ng ty CP Nhiet dien Ba Ria 241.756.500
Phai Ira co tire 676.675.181 Tap loan Dien km Viet Nam 676.675.181
Thu nhou can Hoi tiling Ougn tit Ban Kilns solit 0 Ban Tone Gidm doc
Nam 2015 Nam 2014 VND VND
Tong thu nha'p cita HDQT, BKS va Ban 2.678.843.060 2.655.666.236 Ttmg giant difIc
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BAO CAO TAI CHINH Cho nam tai chinh ket tit& ngay 31/12/2015
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CONG TY CO PIIAN TIf VAN XAY DUNG DIN 3 SO 32 Ng6 Thtri Nhi8m, P7, Q3, TP. HO Chi Minh
THUYET MINH BAO CAO TAI CHINH (TIEP) (Cac thuye't minh nay la bQ ph in hop thanh va can &roc clot &rig that vai Bao cao tai chinh kern theo)
34. NHONG THONG TIN KHAC (TIEP)
34.2 NHONG KIIOAN NQ TIEM TANG
KhOng c6 khoan ng tiem tang nao khac phdt sinh tir nhang su kiln da xay ra c6 the anh huang den cac thOng tin da dugc trinh bay trong Bdo cao tai chinh ma COng ty khong kiern soat dugc hoac chua dugc ghi nhan.
34.3 CAC CAM KET
Cam ket thue hoat dOng
Cong ty thue nha tai so 32 NO ThOi Nhi8m a xay cicmg Van phong lam vi8c. Theo do, cac khoan thanh toan tien thue hoat d6ng the hiOn cam ket phai tra cho vi8c thu8 try so kinh doanh tai dia chi so 32 NO Thai Nhi8m, PhtrOng 6, Quan 3, TP.HCM can cu theo Hgp &Mg thue nha so 338/HDTN-KD ngay 30/12/2011 va Phy lyc Dieu chinh Hgp ding thue nha so 293/DC-HDTN ngay 24/12/2013 vai Cong ty TNHH MTV Quan 15/ Kinh doanh nha TP.HCM. Thai han thue dugc gia han 3 nam, tir ngay 01/01/2014 den 31/12/2016. Cy the nhu sau:
Ti 31/12/2015 Ti 01/01/2015
VND VND
1.374.545.456 1.374.545.456 1.374.545.456
2.857.767.862 2.749.090.912
34.4 NHUNG Skr KIEN PHAT SINH SAU NGAY KET THUC NAM TAI CHINH
Khong phat sinh bat kj, sir kiOn nao c6 the anh huang den cac thong tin da dugc trinh bay trong Bdo cao tai chinh cling nhu c6 hoac c6 the tac Ong clang ke den hoat Ong cua Cong ty.
34.5 THONG TIN 110AT DONG LIEN TUC
Kh6ng co bAt ky su kin nao gay ra su nghi ng6 Ian ve kha nang hoat Ong lien tyc va Ong ty kh6ng c6 y dinh cling nhtr buOc phai ngimg hoat Ong, hoac phai thu hep dang ke quy mo hoat dOng cua minh.
34.6 SO LIEU SO SANH
SO WO so sanh la sO lieu tren Bdo cao tai chinh cho nam tai chinh ket thin tai ngay 31/12/2014 dm Cong ty da dugc kiem toan toan beri Ong ty TNHH Hang Kiem toan AASC.
Nhu chive neu tai Thuyet minh sO 3.1, Cong ty dp ding ate d6 Ke toan doanh nghi8p ban hanh theo Thong to 200/TT-BTC ngay 22/12/2014 dm BO Tai chinh, thay the cho Che d6 ke toan doanh nghi8p ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 va ThOng to sO 244/2009/TT-BTC ngay 31/12/2009 dm BO Tai chinh. Do c6 su thay doi trong the d6 ke toan doanh nghi8p nen mgt so chi tieu tren bdo cao tai chinh da dugc trinh bay lai cho ph6 hqp de so sanh vai sO nam nay nhtr sau:
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BAO CAO TAI CHINH Cho nam tai chinh ket th6c ngay 31/12/2015
Trong Ong 1 nam Tir nam tha 2 den nam 0-16 5
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Tp. IM Chi Minh, ngay 07 (hang 03 nam 2016
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34. NIICYNG THONG TIN KIIAC (TIEP)
34.6 SO LEN SO SANII (TIEP)
Ti ugh), 31/12/2014 Ti ngay 01/01/2015 Chi tieu Ma so theo QD 15/2006 theo TT 200/2014
VND VND
Bang Can di ice toin Chang khodn kinh doanh 121 220.790.000 Phai thu ngn han khdc 136 513.825.611 2.717.793.824
Tai san ngin han khdc 155 2.425.438.355 Wu to Op von vao cac dcm vi khdc
253 7.570.790.000 7.350.000.000
Phai thu dai han khdc 216 153.000.000 Tai san dai han khdc 268 153.000.000 Phai tra ngn han khdc 319 7.745.582.849 7.524.112.707 Quy du to phat tri6n 418 20.940.440.558 26.919.499.798 Quy dg phong tai chinh 5.979.059.240
CONG TY CO PHAN TV VAN XAY DUNG D1I N 3 So 32 NO ThOri Nhi01, P7, Q3, TP. Ho Chi Minh
THUYET MINH BAO CAO TAI CHiNII (TIEP) (Ccic thuyet mink nay la bq phan hop thanh va can duvc d9c ddng thai vai Bcio cao tai chinh kem theo)
BAO CAO TA! CHiNH Cho nam tai chinh ket thdc ngay 31/12/2015
Nguyen TrAn Miming Thay Ngtriri lap bieu
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