IA BIMICO

CONG TY COPHAN KHOANG SAN BINH IDNH

BOO COO maim MIEN NAM 2015

Thong 4 nom 2016

BAO CAO THVONG NIEN CONG TY CO PHAN KHOANG SAN BINH DINH

Nam 2015

I. THONG TIN CHUNG

1. Thong tin kis& qudt

- Ten tieng Anh: Binh Dinh Minerals Joint Stock Company

- Ten giao dich: BIMICO

- GiAy chirng nhan danglc)', doanh nghiep so: 4100 390 008 ngay 15/05/2012 do Sa Ke hoach va Dau tu tinh Binh Dinh cap

- Von dieu le: 123.926.300.000 dimg.

- VOn dAu to chit sa him: 123.926.300.000 &mg.

- Dia chi: 11 Ha Huy Tap, TP Quy Nhan, tinh Binh Dinh

- Si dien thoai: 056-3822073-3820081

- SO fax: 056-3822497

- Website: www.bimico.vn

- Ma CO phieu: BMC

2. Qua trinh hinh than!: va pitch trijn

a. Lich mir hinh thanh:

C6ng ty CO phAn Khoang san Binh Dinh tien than la C6ng ty Khoang san Binh Dinh dugc thanh lap nam 1985, la mot trong nhfing Cong ty co uy tin va tien phong trong finh vkrc khai thac sa khoang tai tinh Binh Dinh ding nhtr a Viet Nam.

Trai qua hcm 25 nam phat trien, Cong ty CO phAn Khoang san Binh Dinh da

dung vitng va ngay cang khang dinh vi tri cua minh trong co the thi tnrang. C6ng ty da dtrgc nha ntrac tang Huan chuong lao d6ng hang 3 vao nam 1999.

Thirc hien chi' truong co phAn hoa cua Nha ntrac, Cong ty CO phAn Khoang san Binh Dinh chuyen thanh Cong ty CO phAn theo guy& dinh SO 09/2001/QD-UB ngay 08 thang 01 nam 2001 dm US, Ban Nhan Dan tinh Binh Dinh. GiAy chirng nhan Bang ky kinh doanh so 3503000009 ngay 08 thang 01 nam 2001, thay (161 lAn thir 8 so 4100390008 ngay 15 thang 5 nam 2012 do Sa Ke hoach va DAu tu tinh Binh Dinh cap. VOn dieu le tai thai diem chuyen sang Cong ty CO phAn la 13.114.000.000 dOng. Von

dieu le tinh den ngay 31/12/2015 la 123.926.300.000 dOng.

Thirc hien Quyet dinh cua Thil Wong Chinh phu, Cong ty CO phAn Khoang san Binh Dinh da xtic tien cac thu tuc can thiet de phpc vu cho viec niem yet CO phieu cua

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Cong ty tren thi truarng chUng khoan tap trung. Ngay 28 thang 12 nam 2006, c6 phiSu cua Cong ty da chinh thirc giao dich phien dAu tien tai Trung tam giao dich chirng khoan TP H6 Chi Minh (nay la Si Giao dich Chirng khoan TP H6 Chi Minh). Tinh den ngay 31/12/2015 tong so c6 phiSu da phat hanh va luu ky tai Trung tam Luu ky

chirng khoan TP. HCM la 12.392.630 c6 phi reu.

b. Qua trinh phat trien:

- HiSn nay Cong ty dang khai thac, ch'S bin va kinh doanh sa khoang Titan. San phAm chinh cua Cong ty la Ilmenite, nguyen liSu chinh dung a san xuAt b6t mau Titan dioxit (Ti02) va kim loai Titan. Ben canh d6 trong qua trinh chS bien, Cong ty con thu dirgc cac loai san phAm khac nhu: Zircon, Rutile, Monazite, Magnetic - la cac hap chit diing trong nganh cong nghiSp gach men, que han diSn, chS tao b6t mau Titan dioxit (TiO2).

- San phAm cua Cong ty sau khi dtrac san xuAt ra d'eu dat dugc chAt luang theo yeu cAu ve chAt Luang cua khach hang trong va ngoai ntrac. Quang tinh Ilmenite c6 ham luting thAp nhAt la 52% Ti02, b6t Zircon min co ham luting 65% ZrO2 min, Rutile co ham luting 87% Ti02, Monazite co ham luting REO > 57% va Magnetic c6 ham 'ming Fe304 > 75%, Xi titan cac loai c6 ham Luang tir 85% - 92% Ti02, gang hap kim.

- Trong nam 2007, C6ng ty da dAu tu hoan chinh va dua vao sir dung day chuy'Sn nghiSn min Zircon vai von au tu khoang 4 tS, d6ng. Day la mOt du an dAu to nham nang cao han nib gia tri san phAm xuAt khAu, tang hiSu qua san xuAt kinh doanh, cang nhu thoa man day du cac tieu chuAn xuAt khAu do Nha ntrac quy dinh. a

- Ngay 16/9/2007 Cong ty da chinh thirc khari cong Du an Nha may Xi titan Binh Dinh. Day la du an chS bin sau Titan dAu tien cua Ca ntrac. Thang 1 nam 2009, Cong ty da hoan thanh viSc dAu tu xay dung va chinh thirc dua vao hoat d'6ng Nha may Xi titan Binh Dinh — giai (loan 1 v6i cong suAt giai (loan 1 la 9.500 tan san phAm/nam. T6ng mirc dAu to giai loan 1 khoang 44 tS, ding. Day la mot du an dAu to nham nang cao clang k6 gia tri gia tang cila san phAm, tang hiSu qua san xuAt kinh doanh, tiSt kim tai nguyen, keo dai tu6i thg cua mo, d'6ng thari phu hap vai quy hoach cua Nha nu& vS tham do, khai thac, ch'S bin va sir dung quang titan giai doan 2007 —2015, dinh huang phat trien d'Sn 2025. Nha may san xuAt ra cac loai san phAm la Xi Titan c6 ham Luang tir 75% an 92% TiO2 va Gang hap kim c6 ham luting Fe > 98%, dap Ung tieu chuAn xuAt khAu cho thi truong Chau Au, Nh4t. Ban, Han Qu6c va Trung Qu6c.

Nam 2011, thi truang tieu thu mat hang Xi titan c6 su khai sac han so vai tnroc. Mat khac thud suAt thus xuAt khAu al vai mat hang nay cUng da giam tir 15% xu6ng 10%. Cac y6u to tren da tao dieu kin thuan lai cho viSc xuAt khAu mat hang Xi titan. DS dap frng nhu cAu ngay cang tang len cua thi trung v'S mat hang nay, Dai h6i

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dOng co dong thuarng nien nam 2011 da nhAt tri thong qua viec tiep tpc dAu ttr giai doan 2 cua Dv an Nha may Xi titan Binh Dinh. Cong suAt dm Dir an giai doan 2 tang len 2,5 lAn so voi cong suAt ban dAu dm Dv an giai doan 2. Q14/ 3 nam 2012 Cong ty cid hoan thanh viec dAu to xay dkmg va dim vao van hanh day chuyen luyen xi titan

giai doan 2, lam tien de quan tong cho viec nang cao san ltrong san phAm the bier' sau cho cac nam sau. Trong qua trinh du tu xay dung, ngoai viec dAu tu cho he thong thiet bi phpc vu cho viec san xuAt san phAm, Cong ty con tien hanh du tu them he thOng xir lr khOi bpi cho day chuyen thiet bi. Viec dAu tu nay dd giai quyet triet de van de 6 nhiem m6i trtramg. Tao dieu kien thuan lvi cho Cong ty san xuAt lau dai, on dinh ten dia ban.

3. Nganh ngh'J va dia ban kinh doanh

- Nganh nghe kinh doanh: Khai thac, the bien va mua ban khoang san tix qudng sa khoang Titan. Cac hoat d6ng h8 to khai thac khoang san (trir dieu tra, than' do dAu khi). Kiem tra, phan tich ky, thuat cac loai qudng khoang san. Mua ban cac loai vat tu, may m6c, thiet bi phpc vp khai thac va the bien cac loai qudng khoang san.

- Dia ban kinh doanh: Toan b6 dia ban hoat d6ng dm Cong ty hien nay nam trong pham vi tinh Binh Dinh. Bao Om:

+ Trp ser chinh dm Cong ty:11 Ha Huy Tap, TP Quy Nhan, tinh Binh Dinh.

+ Cac ca sal san xuAt: Cong ty hien c6 02 co so san xuAt:

• Xi nghiep Sa khoang Nam De Gi, thu6c xd Cat Thanh, huyen Phil Cat, tinh Binh Dinh. San phAm dm Xi nghiep la cac loai tinh qudng ductc the 'Dien tir qudng sa khoang Titan nguyen khai. Bao Om: Ilmenite, Zircon, Rutile, Monazite va Magnetic. Trong dO san phAm Ilmenite san xuAt ra m6t phAn cung cap cho Nha may Xi titan Binh Dinh, phAn con lai dung de xuAt khAu.

• Nha may Xi titan Binh Dinh: thu6c xd Cat Nhcm, huyen Phil Cat, tinh Binh Dinh. Nha may sir dung nguyen lieu chinh la tinh qudng Ilmenite (la san phAm ciia XN Sa khoang Nam De Gi) de tiep tpc thvc hien cong doan the bien sau. San phAm ciia Nha may hien nay la cac loai Xi titan va gang hop kim.

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4. Sa do 6'0 may to char qutin ly cfia Ging ty:

DAI HQI BONG CO BONG

HOI DONG QUAN TRJ

1 TONG GIAM DOC DIEU HANH

BAN KIEM SOAT

1 PHO TONG GIAM DOC

PHO TONG GIAM DOC

PHO TONG GIAM DOC

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• • • PRONG PHONG PHONG P. NGHIEP

KY THUAT ICE TOAN TONG HOP VI) KHAC

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4 - - Xi NGEHEP SA KHOANG NAM DE GI

NHA MAY Xi TITAN BINH DINH

PHAN PHAN XISONG view°

ICHAI CHE THAC BIEN

PHAN XliONG CO KHf

PHAN XIJ'ONG LUY$N

Xi

PHAN XliONG

PHOI LIEU THANH PRAM

PHAN XUONG CO luif

Chit thich Quan hg trirc tuyen

4• Quan he chirc !tang

Quan he kietn soat

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5. Dinh hirong pheit Wan:

- LAy rang suAt, chAt lucmg, hieu qua va sir hai long cua khach hang lam thuerc do cho su phat trier' ben yang.

a. Cie muc tieu chu yeu cua Cong ty.

- Tiep tvc clang co san xuAt kinh doanh ca mat hang tinh qudng truyen thong Ian san phAm the bien sau a tan dung lgi the cua Cong ty doi vai nganh khai thac va the Wen titan, tich cuc tim kiem thi truang tieu thu mai doi vai san phAm titan de nang cao hieu qua dAu tu, tao the On dinh va phat trien cho Cong ty.

- Tiep tvc nghien cfru lien doanh, lien ket vai cac don vi trong va ngoai nu& tim kiem du an san phAm mai a thvc hien chit trucrng da dpg h6a san phAm tren ca sa phat huy uu the cua C6ng ty trong linh vvc khai thac va the bien sau titan.

- Thvc hien day du nghia vv d6i vai Nha nuesc; cai thien va nang cao deri song vat chAt, tinh than, thvc hien dAy du cac the d'6 chinh sach cho ngueri lao d6ng; dam bao chi tra CO tire cho CO Tong theo Nghi guy& D4i h6i dOng co clang de ra.

b. Chien ltrqc phat trien trung va dhi hp.

- Tap trung cho viec v4ch ra chin lugc Maketing t4o the canh tranh khi thi

tnremg tieu thv san phAm mar rang nham nang cao gia tri hang hoa xuAt khAu.

- Tiep tvc nghien ciru cac du an dAu to the Wen sau san phAm titan nham nang cao gia tri gia tang dm san phAm, Ice° dai tuOi th9 cua ma, tang hieu qua san xuAt kinh doanh.

- Cong ty da tich cue va dd dirge B6 Tai nguyen va Mai trung cap giAy phep khai thdc \rung m6 mai vai dien tich 150 ha, tit.' lucmg 334.597 tan. Day la tien de vo ding quan tr9ng trong viec dap img nhu cAu hien tai cua thi tnrang cling nhu dAu to

cho cac du an dAu to the Wen sau mang firth dai hai, phvc vu cho ke hoach phat trien

dai Iwn cua Cong ty.

- Lien doanh lien ket yen cac dOi tac trong va ngoai ntrac tim kiem san phAm mai nham thuc hien chin luqc da dpg hoa san phAm.

- Tai cAu true lai m6 hinh t6 chirc quan 1$, nham tang cueing hieu qua cong tac quan ly, dap ling nhu cAu phat trien cua Cong ty trong tuang lai.

c. Cac muc tieu dOi vai mai truirng, xi hai va cong dOng cua Cling ty.

Trong qua trinh khai thac va the Wen khoang san, Cong ty luon chit tr9ng den cong tac bao ve mai truang. Mvc tieu cua Cong ty dOi vai van de mai tnrerng la:

- Huang tai viec hinh thanh nen mot he thOng san xuAt than thien vai mai tnrang, giam thieu den muc thAp nhAt cac chAt thai nguy 114i ding nhu cac anh hueyng

tieu cuc khac den mai tnrang.

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- Quan tam den viec ho trq 'than dan tai nai c6 tai nguyen Cong ty dang khai tilde hoac dia ban ma C6ng ty dirng chart phit hap kha nang tai chinh va ket qua kinh doanh cita C6ng ty theo cac phucmg thirc thich hap nham thuc hien c6 hieu qua viec tirng btrac gop phAn cai thien doi sang nhan dan tai dia phtrerng, tao sr d6ng thuan cao gift doanh nghiep va dia phtrang ding nhu moi truong thuan lqi cho san xuAt kinh doanh cita C6ng ty.

6. Ceic rui ro cO th'j anh lurong din hoot dOng SXKD hoc dai yeti viec thyv hien cac Inoc lieu ctia ctia ("Ong ty.

a. Rai ro bin Ong kinh te.

Mire d6 tang truang dia nen kinh to la m6t nhan to quan trQng guy& dinh toe d6 tang truang cua cac nganh cong nghiep c6 sir dung hop chAt Titan (bAt d6ng san, cong nghiep o to, hang khong, vu tru, cong nghiep men, sir, nhua, sari ...) va qua d true tiep hoac gian Wei) anh huemg tori nganh khai thac va the Wen cac san phAm tir quang Titan. M6t nen kinh to tang tnrong mph va on dinh se keo theo nhu cAu ve hap chAt Titan va ngtrac lai, nen kinh td phat trien tri tre se anh huang tieu cue den hoat d6ng kinh doanh cua nganh khai tilde va san xuAt cac hap chAt Titan. Mire d6 phat trien dm nen kinh to the giai c6 anh htrang den sit phat trien dia cac nganh cong nghiep va gian tiep tac d6ng den sit phat trien dia cac doanh nghiep hoat d6ng khai thac the Men sa khoang Titan.

b. Riii ro chinh sich nha ntr&c.

San phAm cua Cong ty 95% &rye xuAt khAu sang cac thi truang Nhat Ban, Malaysia, Trung Qu6c, Han Qu6c, Chau Au. De bao dam sit phat trien on dinh va yang chac cua doanh nghiep, tao sr chit d6ng cua Cong ty trong san xuAt kinh doanh tnrac chit truang hart the xuAt khAu tinh guar-1g Titan cita Nha nuac hien nay, C6ng ty da da dAu to hoan chinh va dua vao van hanh khai tilde toan b6 day chuyen san xuAt Xi titan vai ding suAt thiet ke khoang 35.000 tan san phAm /nam. Viec dua town b6 day chuyen san xuAt xi titan vao hoat d6ng la tien de quan trong cho Cong ty trong viec hoach dinh ke hoach san xuAt kinh doanh hang nam.

c. Rui ro phap

La doanh nghiep Nha nu& chuyen sang hoat d6ng theo hinh thirc cong ty c6 phAn va niem yet ten thi tru&ng chimg khoan Viet Nam, hoat d6ng eita COng ty Co phAn Khoang san Binh Dinh chiu sit dieu chinh cua cac van ban phap lust ve cong ty c6 phAn, chirng khoan va thi trueing chirng khoan, Lust va cac van ban duOi lust trong linh vuc nay dang trong qua trinh hoan thien, sit thay d6i ve mat the d6, chinh sach luon cal the xay ra — dac biet la cac chinh skit ve thud - va khi do it nhieu se anh htrang den hoat d6ng quan tri, kinh doanh cua C6ng ty.

d. Rui ro ty gia hOi doii.

o. cgc co co Pi * KNOAN

BINH

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Phan loin doanh thu cua C6ng ty tir viec xuAt khau va cac hqp d6ng tieu thu san pham cua Cong ty duqc ky vori dun vi tinh la USD, do do sv bier' dOng cua tS, gia h6i doai se tac dOng den doanh thu cua Cong ty, gay anh huorng den hieu qua kinh doanh. Trong nam 2015 tS, gia VND/USD Wen dOng tang or mirc d6 vita phai, nen anh twang khong nhieu den ket qua hog dOng kinh doanh caa C6ng ty.

e. Rtii ro khac. Cac rui ro khac nhu thien tai, dich hoa, hoa hop .v.v... la nhang rizi ro bat kha

khang, neu xay ra se gay thiet hai cho tai san, con ngtrari va tinh hinh hoat d6ng chung cua Cong ty.

II. TiNH HINH HOAT BONG TRONG NAM

I. Tinh hinh hoat d'Ong san zit& kinh doanh

Chi tieu DVT KH 2015

TH 2015

TH 2015 /KH 2015

TH 2015 /TH 2014

1. Gia tri san xuAt CN Tr.d6ng 33.800 37.840 111,95% 76,22% 2. T6ng doanh thu Tr.d6ng 218.000 137.845 63,23% 77,45% 3. Kim ngach nhap khAu Ng. USD 4. Kim ngach xuAt kh"Au Ng. USD 8.600 5.693 66,20% 76,62% 5. Lqi nhuan truOrc thue Tr.d6ng 17.500 14.379 82,17% 54,27% 6. Lori nhuan sau thue Tr.dong 14.000 12.074 86,24% 57,32% 7. Dau to mai Tr.c16ng 10.000 125 1,25% 1,47% 8. N6p ngan sach Tr.d6ng 35.000 27.292 77,98% 38,42%

Trong nam 2015, san luromg tieu thv (tat 20.118 tan san pham cac loci, chi bang 95,35% so vai nam 2014. Do anh htrorng tieu circ cua thi truarng kinh to the giai, gia ban trong nam 2015 van tiep tic suy giam so vori nam 2014. Vi vay, doanh thu 2015 chi bang 77,45% so vai nam 2014. Gia tri kim ng4ch xuat khAu d4t 5,69 trieu USD bang 76,58% so vai thigrc hien nam 2014. Nhin chung ket qua hoat d6ng san xuat kinh doanh nam 2015 la khong dat chi tieu ke hoach theo nghi guy& cua Dai h6i d6ng c6 clang thuarng nien 2015 de ra: So vai ke hoach 2015, doanh thu chi dat 63,23%; kim ngach xuAt khau bang 66,20%; lori nhuan sau thue bang 86,24%; chi tieu n6p ngan sach nha ntrac bang 77,98%.

Nghi guy& Dai h6i d6ng c6 (long thlrOng nien 2015 da thong qua Ice hoach ty le tra c6 tirc nam 2015 IA 15%. Trong nam 2015, Cong ty da thtgrc hien chi tra c6 tirc nam 2014 la 15% cho c6 Ong, s6 c6 tirc 15% con lai ciia 2014 Cong ty dd thkrc hien chi tra cho c6 (long trong thang 3/2016.

2. To chirc va nhan sir:

a. Ban dieu hanh:

a.1 Danh sach:

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Ban diL hanh cua Cong ty hiO nay g6m c6:

- Ong: Le Anh Vu : T6ng Giam d6c

- Ong: Hd Van CuOng : Ph6 T6ng giam doc

- Ong: TrAn Canh Thinh : Ph6 T6ng &dm d6c

- Ong: HuSmh NgQc Bich : Ke town tnrerng.

a.2 Tom tit 1j, lich cita cac ca nhan trong Ban dieu hanh:

Ong LE ANH VU

Ngdy sinh: 04/12/1962 Nai sinh: Tp. Quy Nhan, tinh Binh Dinh Qu6c tich: V* Nam Dan tOc: Kinh Que

Dia chi thuerng tru:

DT lien lac a co quan: Trinh dO van h6a:

Trinh dO chuyen mon:

Qua trinh cong tdc:

Xa Huang Xuan, huy'0 Huang Tra, Tinh Thira Thien Hue T6 33A khu virc 1 PhuOng Tran Phu, TP.Quy Nhan, tinh Binh Dinh 056-3820081 12/12

Dai hoc Kinh t6

• 05/2001 - 10/2012:

• 11/2012 — 05/2014:

• 06/2014 - den nay:

Chuyen vien Ke todn tai So Cong nghi0 Binh Dinh

Phu trach K6 todn tai Cong ty Khodng san Binh Dinh

Thanh vien HOi d6ng Quan tri kiem k'e todn tnrang Cong ty Co phAn Khodng san Binh Dinh.

Thanh vien H'Oi dong Quan tri kiem ke todn truang Cong ty Co phAn Khodng san Binh Dinh, thanh vien HOi d6ng Quan tri Cong ty Khodng san Binh Dinh Vitt Nam - Malaysia.

Thanh vien HOi d6ng Quan tri kiem 1(6 todn tnrerng Cong ty Co phAn Khodng san Binh Dinh.

Thanh vien HOi d6ng Quan tri kiem PhO T6ng gidm d6c Cong ty Co phAn Khodng san Binh Dinh.

Chu tich HOi d6ng Quan tri kiem T6ng gidm d6c Cong ty Co phAn Khodng san Binh Dinh.

• 01/1990 - 10/1995:

• 11/1995 - 12/2000:

• 01/2001 - 05/2007:

• 06/2001 - 04/2011:

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Chirc vu ding tac hien nay: Chu tich HOi d'Ong Quan tri kiem T6ng giam d6c C6ng ty Co phAn Khoang san Binh Dinh.

S6 c6 phAn nam gin: 1.922.246 c6 phAn. Trong do: + So hiru ca nhan: 63.351 c6 phAn.

+ Ddi dien so 1.858.895 c6 phAn. Hanh vi vi phdm phap luAt: Khong co Quyan loi mau thuAn v6i Cong ty: Khong co

08/01/1964 Xa Cat Nhcm, huyen Phu Cat, tinh Binh Dinh Viet Nam Kinh Xa Cat Nhan, huyen Phd Cat, tinh Binh Dinh 09 - Diromg VO Dinh Td, Tp.Quy Nhcm 056-3825857 12/12 K57 sir Ca khi the tdo may

COng tac tai Nha may Ca khi Thong nhAt NghTa Binh, chirc vu dam nhAn: Ki sir co dien. Ki su cong nghe

Ong HA VAN CILFONG

Ngay sinh: Noi sinh: Qu6c tich: Dan tOc: Que quan: Dia chi thir6ng DT lien lac a co quan: Trinh dO van hoa: Trinh dO chuyen mon:

Qua trinh cong tac:

• 10/1987 - 6/1993:

• 06/1993 - 10/1998: Cong tac tai Xi nghiep Ca khi Quang Trung Binh Dinh, chirc vu: Ky sir cong nghe.

• 10/1998 - 04/2002:

Cong tac tai Ph6ng Ky thu4t Sa C6ng nghiep Tinh Binh Dinh, chirc vu chuyen vien k57 thu4t

• 04/2002 — 04/2006:

Tnrong phong ky, thuAt C6ng ty Co phAn Khoang san Binh Dinh.

• 04/2006 — den nay:

Thanh vien HQi dOing Quan tri, Pho T6ng Giam d6c Cong ty Co phAn Khoang san Binh Dinh.

Chic vu cong tac hien nay: Thanh vien HQi d'Ong Quan tri, Ph6 rOng Giam d6c Cong ty CO phan Khoang san Binh Dinh.

S6 c6 phAn nam gin: 13.577 c6 phAn. Trong dO: + So h&u ca nhan: 13.577 c6 phAn.

+ Ddi dien so tau: 0 c6 phAn. Hanh vi vi phdm phap luAt: Khong c6

Quyen lqi mau than voi C6ng ty: Khong ca.

Ong TRAN CANH THINH

Ngay sinh: 20/03/1965 Noi sinh: Xa my Chanh, huyen Phil My, tinh Binh Dinh Qu6c tich: Viet Nam Dan tOc: Kinh Que quan: Xa my Chanh, huyen Phil my, tinh Binh Dinh

Dia chi thuang till: KV 12, P. NO May, TP Quy Nhcm, Binh Dinh DT lien lac a ca quan: 056.3822039 Trinh d'ci van h6a: 12/12 Trinh dO chuyen mon: Cir nhan Lu4t Qua trinh cong tac:

• 9/1986 - 8/1994: COng tac tai Ban Quan l , Cong trinh Thu dien Vinh Scm

• 9/1994 - 4/2001: Cong tac tai Cang Thi Nai Binh Dinh.

• 5/2001 - 3/2002: Cong tac tai Trung tam dao tao nghiep vu giao thong van tai Binh Dinh.

• 4/2002 - 3/2007: Tnrang ph6ng Tiling hqp Cty c6 phan Khoang san Binh Dinh.

• 4/2007 — 02/2012: Thanh vien HOi ding quan tri, Tnrong phaing T6ng hqp C6ng ty co phan Khoang san Binh Dinh.

• 3/2012 - den nay: Thanh vien MI ding quan tri, Ph6 Tiling giarn dic C6ng ty c6 phan Khoang san Binh Dinh.

Chirc vu cong tac hien nay: Thanh vien HOi ding quan tri, Pho T6ng giam d6c Cong ty co phan Khoang san Binh Dinh.

Chirc vo hien dang nam gia a cac to chirc khac: Khong. S6 c6 phan nam giO: 12.000 c6 phan.

Trong dO: + So hau Ca nhan: 12.000 c6 phan. + Dal dien set him 0 co phan.

Hanh vi vi pham phap luat:Khong co Quyen lgi mau thuan vai C6ng ty: Khong co

Ong HUi(NH NGQC BICH

Ngay sinh: 15/06/1965

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Nal sinh:

Tam Quan, Hoai Nhan, tinh Binh Dinh Qu6c tich:

Viet Nam Dan t6c:

Kinh Que qudn:

Tam Quan, Hoai Nhan, tinh Binh Dinh Dia chi th&mg tru:

363 Nguyen Thi Minh Khai, TP Quy Nhan, Binh Dinh

Dien thoAi lien lAc:

0989 072 940 Trinh d6 van Ma:

12/12 Trinh d6 chuyen mon:

DAi h9c Tai chinh Ice todn Qua trinh cong tdc:

• 07/1987 - 07/1995:

Ke todn Cong ty vat to Binh Dinh

• 08/1995 - 04/2000:

Ke todn tong hqp Cong ty Khodng san Binh Dinh.

• 05/2000 - 01/2008:

Thanh vien Ban kiem sodt, Ke todn ding hqp Cong ty CP Khodng san Binh Dinh.

• 01/2008 - 10/2012:

Ke todn ding hqp C6ng ty CP Khodng san Binh Dinh.

• 11/2012 - den nay: Ke todn tnrang C6ng ty CP Khodng san Binh Dinh.

Chirc vu c6ng tdc hien nay: Ke todn twang Cong ty c6 phAn Khodng san Binh Dinh. Thu 14 Cong ty

Chirc vu hien dang nam gift C'r cac to chirc khdc: Khong. S6 c6 phAn nam gift: 45.372 c6 phAn.

Trong do: + So' hitu ca nhan: 45.372 c6 phAn. + DAi dien so• hi-ru: 0 c6 phAn.

Hanh vi vi phAm phdp luAt: Kh6ng co

b. Cac thay clOi trong Ban diet' hanh Elam 2015:

Trong nam 2015 Cong ty co sir thay d6i nhan su cap cao. Cu the:

- ChAm dirt to each thanh vien H6i d6ng quan tri d6i vai 'Ong Ngy8n Van Chanh Ice tir ngay 01/06/2015.

- B6 nhiem 6ng Hoang Lien San gal chirc vu thanh vien HOi d6ng quan tri Ice tir ngay 01/06/2015

c. Ngtreri lao dOng tai Ong ty:

c.l. SO Itrqng: Tifing s6 lao dOng cua C6ng ty tai theri diem 31/12/2015 la 324 nguai, trong do

lao dOng gidn tiep la 29 ngutri. c.2 Chinh sach dOi veri ngtreri lao dOng:

11

❖ Che di) lam viO. Thgi gian lam viec: Cong ty dang thuc hien the d6 lam viec 40 gig/tu'An, cac

nhan vien tai van phong lam viec theo gig hanh chinh, va tai cac nha xuang cua Cong ty dugc to chirc lam viec theo ca vai mat d6 3 ca/ngay. Khi co yeu cau ve tien d6 cong viec thi ngugi lao ding c6 trach nhiem lam them gig va Cong ty co nhang quy dinh dam bao quyen lgi cho ngugi lao Ong theo quy dinh cua nha nuac va dai ng6 thoa Bang cho ngugi lao Ong.

Nghi phdp, nghi le, tet: Thuc hien theo Li* lao dOng, nhan vien Cong ty lam viec vai thgi gian 12 thang dugc nghi phep 12 ngay va thgi gian khong lam viec &I 12

thang dugc tinh theo ty le thgi gian lam viec. Ngoai ra ccr 05 nam lam viec tai Cong ty nhan vien dugc cong them 01 ngay phdp trong nam.

Nhan vien dugc nghi le, tet 09 ngay theo quy dinh cua b6 Lust lao Ong.

Nghi 6m, thai san: Nhan vien Cong ty dugc nghi 6m 03 ngay (khong lien tuc) trong nam va dugc huang nguyen luang. Trong thgi gian nghi thai san, ngoai thai gian

nghi 04 thang vai the d6 bao hiem theo dung quy dinh, can dugc huOrng them 04 thang

luang ca ban do Bao hiem xa h6i chi tra.

Cac the d6, phuc lgi: Cong ty thuc hien dAy du cac the d6 bao dam xa h6i cho ngugi lao dOng theo Luat lao Ong.

• N6p BHXH, BHYT, BHTN cho 100% CBCNV.

• Trang bi phuang tien lao dOng cho 100% CBCNV.

• B6i duerng d6c hal theo the d6 hien hanh.

• Lao d6ng trkrc tiep san xuAt dugc cap trang phuc bao h'6 lao dOng.

• Tien an gift ca.

• Mua bao hiem ket hop tai nan — sinh mang — nam vien, phAu thuat cho toan b6 ngugi lao dOng tai Cong ty.

Ngoai ra, cong tac an toan lao dOng dugc cap lanh dao Cong ty quan tam hang dAu, quan triet cho CBCNV nam yang an toan ky thuat va hieu re, tam quan trong cua cong tac an toan lao Ong. Hog dOng cua to chirc Dang, Cong doan, H'6i Cuu chitin binh va Doan thanh nien deu dugc tao dieu kien thuan lgi.

❖ Chinh sach tuyen dung. dao Tuyen dung: muc tieu tuyen dung dm Cong ty la thu hut ngugi lao dOng c6

trinh d6, nang Luc va kinh nghiem, dap Cmg dugc yeu cAu cong viec. Cong ty thugng xuyen quan tam tuyen dung sip xep, b6 tri va kien toan d6i ngii can b6 phil hap vai nang luc, trinh d6 chuyen mon dap Ung vai yeu cAu, nhiem vu san xuAt.

Dao tao: Cong ty chu trong viec day manh cac hoat d6ng dao tao, b6i clueing,

(lac biet la trinh d6 chuyen mon nghiep vv. Cong ty ket hgp chat the den van de dao 12

tao, phat tridn nhan vien, luon tao didu kien cho nhan vien tham gia cac khod tap huan dd nang cao trinh d6 nghiep vu.

3. Tinh hinh dau tu, finh hinh that hifn cdc du. an

- Gia tri dAu ttr XDCB va mua sam thidt bi trong nam 2015 kh6ng clang lcd, chi khoang 125 trieu d6ng, chu ydu la phuc vu cho viec mua sam tai san co dinh.

4. Tinh hinh tai chink

a. Tinh hinh tai chinh:

DVT: trieu d6n

Chi tieu Nam 2014 Nam 2015 % tang, giam

TOng gia tri tai san 256.703 237.774 -5,90%

Doanh thu thuAn 153.888 123.231 -58,70%

Lqi nhuan tir hoat d6ng kinh doanh 23.537 14.324 -76,13%

Lqi nhuan khac 2.957 55 1.494,63%

Lqi nhuan till& thud 26.494 14.379 -73,18%

Lai nhuan sau thud 21.064 12.074 -73,68%

TS, le lgi nhuan tra co tire 58,83% 51,32%

b. Cac chi tieu tai chinh chit yeu

Cac chi tieu Nam 2014 Nam 2015

Chi tieu 4 khci ming thanh town

He so thanh toan ngan han:

TSLD/Ng ngan han 527,18% 374,34%

He so thanh toan nhanh:

TSLD - Hang din kho 139,11% 92,83%

Ng ngan han

Chi tieu 4 ca cau van

He so Ng/Tong tai san 17,69% 13,08%

He s6 Ng/Von chu soy hire 15,04% 21,49%

Chi tieu 4 ncing lye how clang

Yang quay hang ton kho:

Gia von hang ban 1,32 0,92

Hang eon kho binh quan

13

Doanh thu thuAn/T6ng tai san 59,95% 51,83%

Chi tieu ve kha neing sink tai

HO s6 Lqi nhuan sau thue/Doanh thu thuAn 13,69% 9,80%

He s6 Loi nhuan sau thueN6n chu stir hiru 9,44% 6,17%

HO s6 Loi nhuan sau thue/T6ng tai sin 8,21% 5,08%

He s6 Lcri nhuan tir hoot dOng KD/Doanh thu thuAn 15,29% 11,62%

5. Ca cau co (long, thay doi von c &u tw ctia

a. CO phAn:

so' him: q.

-Tong s6 co phAn • 12.392.630 31

Trong do: co phAn ph6 thong • 12.392.630

S6 luong c6 phAn chuyen nhircing to do 12.392.630

b. Co cAu co (long theo tS, Ig s& hiru: (tai ngay 11/03/2016)

DOi lung so. hemz von Tong cong ,. loll o dong

Nha ntrov

CoCo long s& hum

tir 5% trer len

Co 'long so' Win

tir 1 den clued 5%

CO (long so. hiru

&red 1 %

TRONG NVOC - SO luvng CP 11.119.406 3.098.184 3.471.172 644.240

5,20% 3.905.810

31,52% - TS, I? (%) 89,73% 25,00% 28,01%

Trong do: TO chirc - S6 Wong CP 5.900.048 3.098.184 2.790.012 0 11.852

- .U10 (%) 47,61% 25,00% 22,51% 0,00% 0,10%

Ca nhan - S6 luong CP 5.219.358 681.160 644.240 3.893.958

- Ty le (%) 42,12% 0,00% 5,50% 5,20% 31,42%

NU'OC NGOAI - SO lung CP 1.273.224 0 0 485.020 788.204

- TS, 10 (%) 10,27% 0,00% 0,00% 3,91% 6,36%

Trong do: T6 chirc - S6 luong CP 739.316 338.950 400.366

- Ty le (%) 5,97% 0,00% 0,00% 2,74% 3,23%

Ca nhan - S6 luting CP 533.908 146.070 387.838

- TS, l' (%) 4,31% 0,00% 0,00% 1,18% 3,13%

14

TONG CQNG - SO luvng CP 12.392.630 3.098.184 3.471.172 1.129.260 4.694.014

- TS, l'' (/o) 100,00% 25,00% 28,01% 9,11% 37,88%

Trong do: T6 chirc - S6 luting CP 6.639.364 3.098.184 2.790.012 338.950 412.218

- TS, le (%) 53,58% 25,00% 22,51% 2,74% 3,33%

Ca nhan - S6 lugng CP 5.753.266 0 681.160 790.310 4.281.796

- TS, le (%) 46,42% 0,00% 5,50% 6,38% 34,55%

c. Tinh hinh thay d i vim d u tir ctia chit so•

Nam 2015 kh6ng c6 sir bien dOng v'e von au to cua chu sa hire tai Cong ty.

d. Giao (Lich c6 phieu quji: Cong ty khong c6 c'6 phiL quy.

e. Cac chain khoan khac: Khong co.

6. Bdo cdo the ding lien quan mei 'twang va xa hOl caa cong ty

6.1. Quail lf) nguan nguyen vat lieu:

a)16ng luvng nguyen vat lieu chinh (lucre sir dung de san xuAt trong nam:

- DAu diezen: 61,7 tan - Than cdc loci: 2.178 tan

6.2. Tieu thy Wing luong:

a) Nang luvng tieu thu trkrc tiep va gian

- Dien: 19,3 tri'eu kwh

6.3. Tieu thy nuac: (mirc tieu thp nuac cua cdc hoat Ong kinh doanh trong nam)

a) Ngu'6n cung cap nuac va luang nuac sir dung.

* Xi nghiep sa khodng Nam D'e' Gi:

- Nguon cung cap nuac: Sir dung nuac mat, hinh thanh do qud trinh dao nhu dao ao, ton tai ten mat dat lien.

- Luang nuac sir dung: 3,32 m3/tAn quang the.

* Nha may Xi Titan Binh Dinh:

- Ngu6'n cung cap mac: Mua ngoai

- Luang nuac sir dung: 3.100 m3.

b) TS, phAn tram va tong luvng nuac tai ch6 va tai sir dung.

A

15

TS, le nude tai sir dung khoang 92,5%

6.4. Tuan thu phap lust ve bao ve moi truerng:

a) SO ran bi xir phat vi pham do khong tuan thu lust phap va cac quy dinh ve moi truemg: Khong c6

b) TOng so tien do bi xix phat vi pham do khong tuan thu luSt phdp va cac quy dinh ye moi tnremg: Khong co.

6.5. Chinh sach lien quan &en ngiceri lao dOng:

a) SO lugng lao d6ng, thu nhap trung binh doi vOi nue:1i lao d6ng.

Tai 31/12/2015 Cong ty co 324 lao d6ng, thu nhap binh quan ngtroi lao d6ng trong nam 2015 la 6,3 trieu donginguethang.

b) Chinh sach lao d6ng nham dam bao sirc khoe, an town va phiic lgi cua ngued lao d6ng.

Thai gian lam viec: Cong ty dang thtrc hien the d6 lam viec 40 gieiltuan, cac nhan vien tai van phong lam viec theo gia hanh chinh, va tai cac nha xuang cua Cong ty dugc to chirc lam viec theo ca mat d6 3 ca/ngay. Khi co yeu cau ve tien d6 c6ng viec thi ngtresi lao d6ng CO trach nhiem lam them gib. va Cong ty co nhang quy dinh dam bao quyen lgi cho ngued lao d6ng theo quy dinh cua nha nuorc va dal ng6 thoa

clang cho nguesi lao d6ng.

Nghi phdp, nghi le, t6t: Thtrc hien theo Lust lao d6ng, nhan vien Cong ty lam viec vai thai gian 12 thang dugc nghi 014 12 ngay va thai gian khong lam viec du 12 thang dugc tinh theo tSrl'e tiled gian lam viec. Ngoai ra cu 05 nam lam viec tai Cong ty nhan vien dugc cong them 01 ngay phdp trong nam.

Nhan vien dupe nghi 16, t6t 09 ngay theo quy dinh cua b6 Lust lao d6ng.

Nghi om, thai san: Nhan vien Cong ty dugc nghi 6m 03 ngay (khong lien ttic) trong nam va dugc hoeing nguyen lucmg. Trong thai gian nghi thai san, ngoai thai gian nghi 04 thdng veri the d6 bao hiem theo clang quy dinh, con dugc huemg them 04 thdng lucmg ca ban do Bao hiem xd h'6i chi tra.

Cac the d6, ph& lgi: Cong ty thtrc hien day du cac the d6 bao dam xa h6i cho ngtreci lao d6ng theo Lust lao dOng.

• N6p BHXH, BHYT, BHTN cho 100% CBCNV.

• Trang bi phuang tien lao dOng cho 100% CBCNV.

• BOi dutng dOc hai theo the d6 hien hanh.

• Lao d6ng trtrc tiep san xuAt dugc cap trang phtic bao h6 lao d6ng.

• Tien an gifra ca.

16

• Mua bao hiem ket hqp tai nan — sinh mang — nam vien, phAu thuAt cho toan ba ngueri lao dang tai Cong ty.

Ve cong tac an toan lao dang lanh dao Cong ty thuong xuyen guar' triet cho CBCNV nam \Tang an toan ky thuAt va hieu re tam quan trong cua cong tac an toan lao dang.

c) Hoat clang dao tao nguiyi lao &Ong

Tuyen mgc tieu tuyen dung cua Cong ty la thu but ngtrai lao (tang c6 trinh da, nang Igc va kinh nghiem, dap irng dugc yeu cat' cong viec. Cong ty thuimg

xuyen quan tam tuy6n dung sap xep, ba tri va kien toan dai ng1.1 can ba phi.' hap vai nang hrc, trinh do chuyen mon dap irng yeu cau, nhiem vg san xuat.

Dao tao: Cong ty chu trgng viec day manh cac boat clang dao tao, bai duOng, (lac bit IA trinh do chuyen mon nghiep vg. Cong ty ket hqp chat the den van de dao tao, phat trien nhan vien, luon tao dieu kien cho nhan vien tham gia cac khoa tap huan de nang cao trinh do nghiep vg.

6.6. Bao cao lien quan din trach nhiem dal vai cong dang dia pintang.

Cong ty luon quan tam den viec h6 trg nhan dan tai nai c6 tai nguyen COng ty dang khai thac hoac dia ban ma Cong ty citing chan phii hqp vai kha nang tai chinh va ket qua kinh doanh cua Cong ty theo cac phgcmg thirc thich hap nham thgc hien c6 hieu qua viec tirng busk gOp phan cai thien deri sang nhan dan tai dia phgang, tao sg clang thuAn cao gift doanh nghiep va dia phgang ding nhtr mai truong thuAn lgi cho san xuAt kinh doanh cua Cong ty. Mirc 116 trq binh quan hang nam khoang 1% lgi nhuAn sau thue.

III. BAO CAO VA DANH GIA CUA BAN TONG GIAM DOC

1. flank gici kit qua hogt d'Ong san xulit kinh doanh

a. Tinh hinh thkre hign ke hi:wh 2015:

Chi tieu DVT Ke hNich 2015

Thirc hien 2015

TS, le hoan thanh

1. Gia tri san xuat CN Tr.dong 33.800 37.840 111,95%

2. Tong doanh thu Tr.dong 218.000 137.845 63,23% 3. Kim ngach nhAp khAu Ng. USD 4. Kim ngach xuAt khAu Ng. USD 8.600 5.693 66,20% 5. Lai nhuAn tnrac thue Tr.dOng 17.500 14.379 82,17% 6. Lgi nhuAn sau thue Tr.dong 14.000 12.074 86,24% 7. TS, Fe chi tra co tire % 15 10 66,67% 8. Von Dieu le Tr.dong 123.926 123.926 100,00% 9. 6Au to mai Tr.dong 10.000 125 1,25% 10. Nap ngan sach Tr.dong 35.000 27.292 77,98%

b. Dinh gia ket qua SXKD:

17

Do tinh hinh kinh to va thi truang titan the giai giam slat mph, gia ca tiep tpc giam, san lugng tieu thu thap nen ket qua san xuat kinh doanh nhin chung la chua hoan thanh kd hoach san xuat kinh doanh nam 2015 theo nghi guy& cua Dai h6i dong co (long thuang nien 2015.

Kh6 khan, nguyin nhan:

- VAn de thi trurolig: Trong giai doan tir cu6i nam 2012 den nay, cac doanh nghiep san xuat, kinh doanh Titan not chung va Cong ty not rieng dang phai d6i mAt vai tinh trang thi truang titan the giai bi giam slat dang ke. S6 lugng tieu thu va gia ca cac san pham titan tren thi truang dang xua'ng rat thap (giam hcm 60% so vai gia tai thai diem dAu nam 2012) va van tiep din trong nam 2015. Tinh den thai diem cu6i nam 2015, gia thi truang cua cac san phAm titan da xu6ng den mix rat thAp. Trong boi canh thi twang nhu vAy, ben canh viec doanh thu bi giam silt do s6 lugng tieu thu va gia Ca giam thi hieu qua kinh doanh clang bi anh huang dang ke.

- VAn de ve thud, phi: Cac chinh sach thud, phi dugc ban hanh dang lam cho cac doanh nghiep trong nganh titan not chung phai chiu them ganh nAng tai chinh. M6t so doanh nghiep da phai dirng hoat d6ng hoAc hoat d6ng cam chirng. Ban than C6ng ty CP Khoang san Binh Dinh cang da phai cat giam 50% san lugng so vai truac day de han the bat ap luc ve gia tri hang ton kho ngay cang tang len do sac mua cua thi truang bi thu hcp clang

Thud sudt thud tai nguyen dang a mire cao (16%) ding gop phan lam tang chi phi va gid thanh san pham.

Ben canh do viec thuc hien Nghi dinh 203/2013/ND-CP quy dinh ve viec tinh mirc thu tin cap quyen khai thac khoang san c6 hieu luc tir ngay 20/01/2014 lam tang them Ai) luc tai chinh cho cac doanh nghiep khai thac khoang san not chung, tS, trong gia tri thud, phi chiem trong gia thanh von da cao lai cang cao hon.

c. Nhiing tien b.6 d#t dirge:

Trong dieu kin co nhieu kilo khan, C6ng ty da co nhieu c6 gang va dat du9c nhang tier' b6 nhat dinh:

- Trong khau khai thac: Cong ty da thuc hien dAu tu cac trang thiet bi can thiet dd bao dam khai thac triet de tai nguyen, tier kiem chi phi khai thac, Ice° dai tuai th9 cua ma.

- Trong khau the Wen: Nha dAu tu may moc thiet bi, Cong ty (la tang tS, le thu h6i san pham trong qua trinh the bin san pham. D6i vai san pham xi ve ca ban d'Oi ngil can b6 ky thuAt C6ng ty da lam chu ducfc day chuy'en luyen xi, thoa man day du cac yeu cAu ve chat lugng san pham cho cac d6i tuvrig khach hang khac nhau.

- Ve van de moi truang: C6ng ty da thuc hien tat viec hoan th6, trong cay phuc h6i moi throng sau khai thac. Nam 2015 Cong ty duvc tiep ttic danh gia la doanh

18

nghiep thvc hien viec trong cay phpc h6i mai tnrang tot nhat so vai cac doanh nghiep khai thac titan khac tai dia ban tinh Binh Dinh. C6ng ty cling quan tam dau to hoan chinh he th6ng xir 15, khOi bvi. Nha vay da xir 15, triet de van 6 khOi bvi trong the Bien sau.

- Tir nam 2014 C6ng ty da tien hanh hoan thien trong viec ap dung He th6ng guar' 15, chat lugng theo tieu chuan ISO 9001:2008 vao qua trinh san xuat kinh doanh. Viec ap dung ISO 9001:2008 m6t mat bao dam sir chat the cua quy trinh kiem soat chat lugng san pham, giir yang uy tin dm C6ng ty d6i vai khach hang, mat khac, day cling la tien de quan trgng cho C6ng ty trong viec tier) can va phat tn.& khach hang mai, gOp phan tang hieu qua san xuat kinh doanh.

2. Tinh hinh tai chinh

STT CHI TIEU Nam 2014 Nam 2015

1 Co cAu tai san

- Tai san dai han/Tling tai san 46,41% 44,52%

- Tai san ngAn han/T6ng tai san 53,59% 55,48%

2 Ca cau ngu6n vein - Ng phai tra/T6ng ngu6n von 13,08% 17,69%

- Ngu6n von chic sa heu/T6ng ngu'on von 86,92% 82,31%

3 Kha nang thanh todn

- Kha nang thanh todn nhanh 17,22% 60,12%

- Kha nang thanh town hi0 hanh 527,18% 374,34%

4 TS, suAt loi nhuAn

- TS, suAt loi nhuAn truck thu6/T6ng tai san 10,32% 6,05%

- TS, suAt lcri nhu4n sau thue/Doanh thu thuan 13,69% 9,80%

- TS, suAt loi nhuAn sau thu6/Ngu6n von chu so hall 9,44% 6,17%

a. Tinh hinh tai san

Tinh hinh tai san cua Cong ty so vai nam 2014 nhin chung it Wen dOng. Ca cau gift tai san ngan han va tai san dai han khong co sir thay d6i dang ke.

Ve t5, suat lgi nhuAn: thAp hail so vai nam 2014. Dieu nay có nguyen nhan la do thi tnrang trong nuoc va the giai nam 2015 van tiep tvc chieu huang di xu6ng, lam anh huang clang Ice den ket qua san xuat kinh doanh.

- Cac khoan nq phai thu nhin chung la binh thuang. Tinh den thai diem 31/12/2015, Cong ty khong có bat cu khoan nq xau ding nhu khoan nq khO dOi nao tren s6 du nq phai thu caa Cong ty.

b. Tinh hinh ng phai tra

N ;AN

4

19

Ng phai tra nam 2015 có giam mgt it so vai nam tnrac. Nhin chung tinh hinh nq phai tra IA binh thuang.

- Ve nq ngAn Chu yeu la "Khoan phai tra ngAn han khac" gia tri 20.889 trieu &Ong, trong so nay chil ydu la Quy tra co tirc chi'dm 19.134 trieu &Ong, day IA phAn Igi nhulan sau thud dung a chi co tirc cho co dong nhung chua chi, dugc chuydri sang khoan phai tra dd theo ddi; N/A khoan "Phi cap quydn khai tilde mo" (5,68 t5, &mg). Cac khoan rig phai tra ngin han khac nhin chung IA binh thutmg.

- Ve ng dai han: LA khoan ng phai tra do C6ng ty thud dat tai Cum ding nghiep Cat Nhan de xay dung NhA may xi titan Binh Dinh. Thai han tra keo dai 45 nam kd tir ngay thud dat.

c. Anh htdring ciia chenh lgch tj, gia hOi doii:

Trong nam 2015, t5, gia USD có su bien ddng nhe. Mire dO anh huang cua chenh lech tS, gia hdi dodi ddn kdt qua hoat ddng kinh doanh cua Cong ty la khong nhidu.

3. Nhirng cai ti fen ve ca c&u to clk, chink sack, quan 1.0

Qua nhidu nam hoat ddng san xuAt kinh doanh, C6ng ty ngay cang phat tridn Lan manh, quy mo ctia cua Cong ty phat tridn tren nhidu mat. Vdn Didu le tang tar 13,1 t5, clang nam 2006, hien nay IA gAn 124 t5, ddng, tong tai san dat lion 237 t5, dong. Sd lacing lao ddng hien nay la 324 nguai, dia ban hoat dOng ma rang va mart dd phirc tap cua quan 15, theo do ding tang len tucmg ling.

Trong boa canh do, (16 dap img vai nhu cAu quail 15, san xuAt kinh doanh trong giai loan mai, C6ng ty dd tien hanh thay ddi mo hinh span 15, tar mo hinh quail 15, hai cap (cap Cong ty va cap Phan xuang) sang ma hinh quan 15, ba cap (cap Cong ty, cap NhA may, Xi nghiep va cap Phan wan).

Nhu vlay, m6 hinh quail 15, mai bd sung them cap quan 15, trung gian la cap Nha may, Xi nghiep. Viec bd sung them cap guar' 15, nay mdt mat tang cueing quydn han ding nhu tinh chu dOng cua ngueri dUng dAu cap Nha may, Xi nghiep; khAc phut dugc nhOTig bat cap cua mo hinh quan 15, di; mat khac, trach nhiem cua cac cap quail 15, cang dugc tach bach 1.0 rang va nang cao han mgt buck, gOp phAn nang cao hieu Luc quail 15, chung trong toan Cong ty.

4. la hoqch ph& trijn trong twang lai

Theo dinh huang phdt tridn truck mat cling nhu lau dai, Cong ty se Oat tridn theo huang tan dung N/A phat huy manh me cac lqi thd cua Cong ty trong linh vac khai that va chd Wen sa khodng titan, tip tuc nghien dru dAu to cac c6ng nghe chd bin titan sau hurl ten cc( so phat huy cong nghe hien có N/A tip thu cac cling nghe tiEn tin khac tren thd giai. Tip tpc nang cao ham Luang ky thuAt N/A chat lugng san pham, tao ra su khac biet ve san pharn dd tang kha nang canh tranh, tao the dirng \Tang chat trong

20

linh vkrc khai that va ch6 bin titan, tang gid tri gia tang cua cac san phAm, lam co. s& cho vie'c nang cao hieu qua san xuAt kinh doanh cua Cong ty.

IV. BANH GIA CUA HO! BONG QUAN TRI VE HOAT BONG CUA CONG TY

I. Deinh gia act H'gi thong quan tri v'd cac melt hogt cl'Ong cua Cong ty

Trong nam qua, a phkic vu cho cong tdc quan tri Citing ty, Hai clang quan tri to chile hgp 05 lAn, da ban hanh 05 nghi quyet, clang th6i thirc hien tot quyen han dm

minh trong vie‘c giam sat, tri& khai va to chirc thkrc hi'en cac nghi guy& dm Hai clang quan tri, anh gid mirc do hoan thanh nhiem vu san xuAt kinh doanh va dAu to xay

dung dm Tang Giam ac.

- Hai ang quan tri va Ban Tang Giam (lac da phi hgp tot va thoa man cac yeu cAu oh Ban kiesm soat nen TA' tao dieu kien thuAn lgi cho Ban ki6m soat phat huy dAy du chirc nang va hoan thanh nhie'm vu cua minh trong nam 2015.

- Ben canh vi'ec no lkrc thkrc hi'en cac chi tieu ke hoach do Nghi guy& Dai hal clang ca clang thuerng nien 2015 de ra, Cong ty luon quan tam an d6i sang va dam

bao cac quyen lgi cua ngu&i lao clang nhu the dq BHXH, BHYT, BHTN

- Hai clang quan tri va Ban dieu hanh C6ng ty ding quan tam tao dieu kien de cac to chirc chinh tri xA hOi trong doanh nghie'p hog clang theo dung quy dinh cua phap luAt.

2. Ddnh gib cua HQi thong quan tri ve hogt &Ong cua Ban TJng Gicim clac cong ty:

Trong nam 2015, trong dieu kien san xuAt kinh doanh gap nhieu kh6 khan do

thi truing giam silt, Ban Tang giam dac C6ng ty da c6 nhang no hie clang ke nham on dinh va duy tri san xuAt kinh doanh, cling nhu trong viec no lkrc thkrc hie'n cac chi tieu do Nghi quy6t cua Dai hai clang ca dong thu6ng nien 2015 de ra, on dinh thu nhAp cho ngu6i lao clang trong C6ng ty, tao ca soy cho viec on dinh va phat trie'n san xuAt kinh doanh trong nam 2016 va nhirng nam sap tai.

V. QUAN TRI CONG TY

1. Itgi clJng (pan tri

a. Thanh vien va ccr cAu cua 11(li dOng quail tri

TT HQ va ten TS, le s& hum tai 11/03/16

Ghi chn Ca nhan so. hum

D4i dien s& h fru

COng 2,35% 42,51%

1 Le Anh WI 0,51% 15,00%

2 Hoang Lien San 22,51% Thanh vien khong DH

21

3 Nguyen Bao 10,00% Thanh vien khong DH

4 Tran Canh Thinh 0,10%

5 Ha Van Cu6ng 0,11%

b. Cac tieu ban thuOc HOi ding quan tri:

Hien C6ng ty khong thanh lap cac tieu ban thu6c H6i d6ng quan tri.

c. Hoat dOng ctia Hqi citing quail tri: ON

Hog d'Ong cua HDQT Cong ty co phAn Khoang san Binh Dinh luon barn sat va OF

thkrc hien dung chu tnrcmg, throng 16i, chinh sach, nghi quy& cua Dang, phap luat cua OAI

Nha nu& va Dieu le Cong ty va Nghi quy& cua Dai h6i dong c6 citing. De chi ciao, NH dieu hanh hoat dOng san xuAt kinh doanh, trong nam HDQT da to chirc 05 cu6c hqp va ban hanh nhirng Nghi quyet phi" hqp tinh hinh thkrc , Phan man g lai hieu qua cao cho don vi. Cu the nhtr sau:

TT S6 nghi quyet Ngay Ni)i dung ,

1 02/NQ- HDQT-BMC

11/02/2015 Thong qua viec trieu tap Dai h6i &mg co (long thuong nien 2015.

2 03/NQ- HDQT-BMC

17/03/2015 Thong qua Ice hoach SXKD nam 2015; th6ng qua chucmg trinh Dai hOi Dai h6i &Ong co dOng thtremg nien 2015

3 05/NQ- HDQT-BMC

29/05/2015

Cham dirt to cach thanh vien HDQT d6i voi ong Nguyen Van Chanh va b6 nhiem 6ng Hoang Lien Son gia chirc vu thanh vien HDQT.

4 07/NQ- HDQT-BMC

28/09/2015 Thong qua trac s6 lieu ve ket qua SXKD 9 thang nam 2015 va m6t so van de khac.

5 08/NQ- HDQT-BMC

04/12/2015 Th6ng qua viec chi tra c6 tirc bang tien lan 1 nam 2015

• Ve tru diem:

c"- Ve cong tac chi ciao dieu hanh:

HDQT th6ng nhAt cao ve mix tieu ding c6, on dinh va phat tri6n san xuAt kinh doanh cua Cong ty; thkrc hien day du nghla vu d6i vai nha ntrOc; luon quan tam den viec lam, dai song vat chat va tinh than, thkrc hien cac the d6 chinh sach cho ngtroi lao d6ng theo dung quy dinh cua Nha mac; dam bao c6 tuc cua co dong hang nam theo Nghi quy& Dai h6i d6ng c6 dong de ra.

22

De chi dao, dieu hanh hog Ong san xuAt kinh doanh, HDQT da kip thai ban hanh, dieu chinh cac Nghi quy'et va chi dao Ban Dieu hanh Cong ty trong viec dieu hanh hog dOng san xuAt kinh doanh dat hieu qua

Xay dung va that hien tot quy che dan chi', moi chu tnrang lan cung nhu Ice hoach trung dai Ilan truck khi xay dung va t6 chirc that hien deu duoc HDQT va Ban quan 15/ to chirc lay 5, kien dOng gop dm cac doan the, nguai lao dOng va cac co citing, do do da tao duqc bAu kh6ng khi dan chii, gin b6 dm toan the CBCNV va c6 clang vai Cong ty.

(7- i4 tong tac nhan sv:

Trong nam 2015, de nang cao hieu lac quan 15,, phuc vu tot han cho ding tac dieu hanh va nang cao hieu qua san xuAt kinh doanh, Cong ty tiep tkic that hien viec hoan thien va 6n dinh ca cAu t6 chirc theo mo hinh t6 chirc quan 15, mai theo huang phan cap quan 15, va phan nhiem rO rang han, tao dieu kien de cac bO phan dui dOng trong viec triEn khai that hien nhiem lip dm Cong ty giao, gOp phAn hoan thanh cac chi tieu do Dai h6i d6ng co clang de ra.

• NM-mg li#n che:

Clara quan tam &mg mire den hog dOng lien doanh lien ket va da clang hoa san phAm cho nen chua tan dung het lqi the Cong ty cung nhu co h6i dm thi tnrang de nang hieu qua san xuAt kinh doanh len cao han rift.

• Bien phap khic phuc:

Hoan chinh co cAu thanh vien 116i d6ng quan tri theo quy dinh hien hanh dm UBCK Nha nuac. Nghien ciru, xem xet thanh lap cac tieu ban thu6c H6i cfong quan tri va cac chirc danh khac phii hop vai dieu kien va yeu cAu quan tri dm Cong ty.

Xay dung d6ng b6 he th6ng cac quy elle quan 15, n6i 1)0 dm Cong ty, dm HDQT va cac quy che quy dinh khac theo yeu cAu quan 15,, dieu hanh Cong ty.

T6n trong nguyen tic tap trung dan cha, cung c6 su doan ket th6ng nhat trong HDQT va trong Cong ty tren co so tuani thil phap lust, dieu le Cong ty, ph6i hop hai Ma m6i quan he gift nguoi lao Ong va c6 dong cua Cong ty.

d. Thanh vien Hei dling quail tri dec lb khling dieu hanh:

Hien tai trong ca cAu H6i dtmg quan tri chua c6 thanh vien d6c lap khong dieu hanh. Van de nay se &roc HOi d6ng quan tri xem xet va bAu 1)6 sung trong thai gian sap tai .

e. Ho#t Ong cilia cac tieu ban trong WO dOng quail tri:

Hien Cong ty chua thanh lap cac tieu ban thu6c H6i ding quail tri.

f. Ve viec tham gia cac chirong trinh ve quit' tri Ong ty:

- Danh sach cac thanh vien HOi (fang quan tri c6 chirng chi dao tao ve quan tri:

; H

G D

23

+ Ong: LE Anh Vu

+ Ong: TrAn Canh Thinh

- Danh sach cac thanh vien H6i d6ng quan tri tham gia cdc chuang trinh vE quan tri cong ty trong nam: khong có

2. Ban Kiam soot

a. Thanh vier) va co clu cua Ban kiem soat.

TT HQ NI ten TS, 4' s& him tai 11/03/2016

Ca nhfin so. hem Dai diO ser hint

COng 0,11%

1 Nguyen H6 Tuemg Vy

2 Nguyen Xuan Vinh 0,01%

3 LE Thi Trim Mai 0,10%

b. Hoat dOng cua Ban kiem soat:

Trong nam 2015, Ban kiEm soat da tin hanh hop 02 thn dE th‘rc hiEn viEc kiEm tra dinh ky d6i cdc hoat d6ng cua Cong ty. N6i dung kiEm tra chu yEu bao g6m:

- Kim tra bdo cdo tai chinh 6 thdng, ca nam; thAm dinh bao cdo tai chinh; bdo cdo tinh hinh kinh doanh hang nam cua Cong ty; bdo cao ddnh gia ho4t d6ng cua H6i d6ng quan tri.

- KiEm tra viEc triEn khai thirc hiEn cdc n6i dung cua Nghi quyEt DHDCD.

Ban kiEm soar ding tham gia cdc cu6c hop cua H6i d6ng quan tri va dua ra nhang kin nghi, de xuAt trong pham vi trach nhiErn quyEn han.

Ngoai ra Ban kiEm soat con th%rc hiEn ding tdc giam sat bao g6m giam sat viEc tuan thu phdp luat cua Nha nuac; DiEu 1E Cong ty; cdc Nghi quyEt cua D4i h6i d6ng c6 dong va H6i d6ng quan tri.

3. Ccic giao thic lao viz clic khan 10 ich cua HQi d;ong quan tri, Ban gichn dac vet Ban kiem sobs

a. Luang, thuirng, thit lao, cfic khofin lqi Ich:

+ Thu nhdp cua 110i cMng quan tri va Ban kie'm soak

• HOi ding quail tri

DVT: 1.000 clang

TT Ho va ten Chirc vu Thu lao Thtrerng Citing 1 Le Anh Vu Chit tich 96.000 28.258 124.258 2 Nguyen Van Chanh Thanh vier' 33.600 13.187 46.787

f Y

Si

24

3 Hoang Lien Sun Thanh vien 33.600 33.600 4 Nguyen Bao Thanh vien 67.200 13.187 80.387 5 Ha Van aralig Thanh vien 67.200 20.723 87.923 6 Tran Canh Thinh Thanh vien 67.200 20.723 87.923

• Ban kiem soat:

DVT: 1.000 clang

TT HQ va ten Chin vu Thu lao Thiromg CCong 1 Nguyen HO Ttramg Vy Truerng ban 67.200 13.187 80.387 2 Le Thi Truc Mai Thanh vien 48.000 9.419 57.419 3 Nguyen Xuan Vinh Thanh vier' 48.000 9.419 57.419

❖ Thu nhOp dia Ban Tang Giam dac:

DVT: 1.000 clang

TT Ho va ten Chi:1'c vu Luang Thulang Khac a:mg 1 Le Anh Vu TOng GD 199.596 58.304 16.704 274.604 2 Ha Van Ctramg Ph6 TGD 167.316 53.011 15.674 236.001 3 Van Canh Thinh Pho TGD 158.803 46.033 16.649 221.485 4 HuSaih Ngoc Bich KTT 139.762 15.214 15.661 170.637

b. Giao dich co phieu cua co citing nOi b0: khong co

c. Hop ding ho4c giao dich vai co (long not bo:

Khong phat sinh.

d. Vigc thtrc hign cac quy dinh ye quill tri cong ty:

Trong ca cAu HOi dOng quan tri hien chtra co thanh vien HDQT dOc lap khong lieu hanh. VAn de nay se dtrov HOi dOng quan tri dtra vao chtrang trinh nghi str va bOt sung trong thoi gian sap tai.

VI. BAO CAO TAI CHINH NAM 2015

25

I MEE LONG TY TNHH VI) Tif VAN TAI CHIN!! K TOAN VA Klf.N1 TOAN l'HiA NAM SOUTIIERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

SO: .f.AJBCKT/TC/2016/AASCS

BAO CAO KIEM TOAN DQC LAP (1'd Boo cdo tin chinh tam 2015 ket iliac ngity 31 lhdngl2 taint 2015

ccia Ong ty Co Phdn noting Scin Binh Djnh)

Kinh - IIOi deng Quan tri Cong ty CO Phan Khoang San Binh Djnb - Ban Tong Giam doc Using ty CO Phan Khosing San Binh Dinh.

Chang tOi da kiem town bao cao tai chinh kem theo caa Cling ty Co Phdn Khocinf Scin Binh Djnh duct lap ngay 18 thing 01 nam 2016 ta trang 07 den trang 30, bao gam: Bang can dOi ke wan tai ngay 31 thing 12 nam 2015, Bac) cao ket dui hoat Ong kinh doanh, Bac) cao Iuu chuyen tien ti cho 'tarn tai chinh ket thtic ding ngay, va ban thuyet minh bio cao tai chinh.

Trdch nhient ccia Ban T6ng GNI:a clac

Ban T6ng Giam d6c C6ng ty chau trach nhiem ve viec lap vi trinh bay trung thug vi hop 1j, bao cao tai chinh caa CEng theo chart mac ke wan, chi de, k tan doanh nghiep Viet Nam va cac quy djnh phip IY co lien quan den viec lap va trinh bay bdo cao tai chinh vi chit' trach nhiem ve kiem soat nOi b6 ma Ban Tang Guam dec xic djnh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot trong yeu do gian Ian hoac nham tan.

Trdch nhibn cda Kiim toOn vien

Trach nhiem ctia chUng t6i la dua ray kien ve bao cao tai chinh dua tren ket qua dm cuec kiem toan. Chang tOi da tin hinh kiem loan theo cac chuin mac kiem town Viet Nam. Cac chuan mac nay yeu cau chang toi tuan thu chuan mac va cac quy djnh ye dao dac nghe nghiep, lap ke hoach vi thug hien cuOc kiem town de dat dtroc str dam bao hap ly ve viec lieu bao cao tai chinh cua C6ng ty co con sai sot trong yeu hay khong.

Cong viec kiem town bao gem thug hien cac thu tic nharn thu thap cac bang thing kiem wan ve cac se, lieu vi thuyet minh tren bao cao tai chinh. Cac thu tic kiem town ducc lua ch9n (Iva tren xet damn caa kiem town vien, bao g6m danh gia rai ro co sai sat trong yeu trong ba) cao tai chinh do gian Ian hoac nharn Khi thug hien danh gia cac rai ro nay, kiem town vien da xem xet kiem soat nOi bO cua Cong ty lien quan den viec lap vi trinh bay bao cao tai chinh trung thug, hop ly nham thiet ke cac thu lye kiem man phi hop veri tinh hinh thug te, tuy nhien khong nham awe dich dua ray kien ve hieu qua caa kiem soat npi b6 cua Cong ty. COng viec kiem town cOng bao gom danh gia tinh thich hop caa cac chinh such ki toan duos ap dung vi tinh hop lY caa cac uerc tinh ke toan caa Ban Tang Gam d6c cang nhu danh gia viec trinh bay tong the bao cao tai chinh.

Chang tcii tin urenf rang, cac bang chang kiem town ma chang tai da thu thap duct la day da va thich hop lam ca so cho kien kiem loan caa cluing tai.

i k//n cOa Manz todn vien

Theo Y kien caa chang tai, bao cao tai chink da phan girth trung thug va hop ly, tan cac khia canh trong yeu tinh hinh tai chinh caa Cling ty CO Phan Khoing San Binh Dinh tai ngay 31 /12/2015, ding nhu ket qua hoat deng kinh doanh vi tinh hinh luu chuyen lien tg cho nam tai chinh ket thug ding ngay, phi hop vOi chuan mac ke loan, the lip ke toan doanh nghiep Viet Nam va cac quy djnh phi') ly co lien quan den viec lap va trinh bay bao cao tai chinh.

MSI Global Alliance 5

29 Vo Thf Sau Street, District 1, Ho Chi Minh City Tel: (08) 3820 5944 - (08) 3820 5947 • Fax: (08) 3820 5942

Email: into@aascs.com.vn Website: www.asscs.com.vn

26

Tp.ild Chi Minh, ngay thcini 3 nom 2016 Cling ty TNHH Bich Vy Tv Van Tii Chinh Ki Tomo vi Kim Twin Phia Nam (AASCS)

TLng Clam dm Kiem Man vien .00"

4P ONO TY TRICH*4141401

'1 O1CH vy it! vA" 2 TAI CH(PI KrTOA * vA KitiA T

c-f Pill

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The Dtremg SO GiAy CN DKHN kiern toin: 0342-2013-142-1

Chu Th4 Binh SO GiAy CN DKHN kiem tottn: 1858-2013-142-1

WAY"

gemeneet ,011 72s &413 TY

- 104s4 vy TU: INN id Kttlit TO I1A NAI

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1

CONG TY CO PHAN KIIOANG SAN BINH DINII

Dia chi 11 Ha Huy Tap. Than'? pha Quy Nhan, Tinh Binh Dinh

BANG CAN DOI ICE TOAN TpI ngay 31 thdng 12 ndm 2015

Dan vi tinh. IND

TAI SAN MA s6

uyi Th minht

S6 cu6i ram S6 din nAm

1 2 3 4 5

A -TAI SAN NGAN HAN (100=110+120+130+140+150) 100 131.921.506.194 137.557.201.488

I. Tien vii cic khoin ttrong dtrcrng tin 110 21.186.241.431 4.494.159.196

1. Tibl III V.! 21.186.241.431 4.494.159.196

2. Cac khoan tucmg ducmg tin 112

II. Diu to tai ch(nh ngin hin 120

1. Chirng khan kinh doanh 121

3. Diu to nim gi0 din ngay dao han 123

III. Cic khoin phii thu ngin h#n 130 1.642.612.202 21.420.933.856

I. Phai thu ngin han cOa khach hang 131 V.2 16.861.882.500

2. Tra trudfc cho nguai ban ngdn han 132 V.3 55.000.000 365.500.000

6. Phai thu ngdn han khac 136 V.4a 1.587.612.202 4.193.551.356

7. Dv phong phai thu ngan han khO dal (*) 137

IV. Hing 16n kho 140 V.5 99.207.531.329 101.259.590.866

1. Hang t8n kho 141 99.207.531.329 101.259.590.866

2. Dv phong giam gid hang t8n kho (•) 149

V. Tai sin ngin ban khic 150 9.885.121.232 10.382.51 • um 4.

1. Chi phi tra tru6c ngin hart 151 Ai *x 2. Thue GTGT throe khau viz 152 V.9 8.055.874.996 5.403.216

3. Thu va cac khoan khac phai thu Nha nuoc 153 V.13b 1.829.246.236 4.979.361.

5. Tai san ngin hp khac 155 1 •\ .?"

B - TAI SAN DAI HAN (200=210+220+240+250+260) 200 105.852.043.703 119.146.0 48

1- Cic khoin phii thu dal bin 210 3.816.341.000 3.272.164.500

6. Phai thu dai han khac 216 V.4b 3.816.341.000 3.272.164.500

7. Dv phong phai thu dai ban kho doi (*) 219

II. Tai sin OS djnh 220 82.313.782.848 93.151.986.369

1. Tit sin c6 djnh hau hinh 221 V.7 82.313.782.848 93.151.986.369

- Nguyen gia 222 204.781.144.271 204.820.716.997

- Gid trj hao mon LI k,.' (7) 223 (122.467.361.423) (111.668.730.628)

l. Tai sin c6 djnh vo hinh 227

- Nguyen gid 228

- Gid trj hao mon 1u9 kj (*) 229

IV. Til sin d& ding dii h#n 240 V.6 125.881.819

1. Chi phi san xuAt kinh doanh da dang dal han 241

2. Chi phf xiy c,mg co ban do dang 242 125.881.819

V. Dim to tal chfnh dal h#n 250 I. Diu to vao Ong ty con 251

2. Diu to vao Ong ty lien k&, lien doanh 252

3. Diu to Op v6n vivo don vi khac 253

4. Dv phang diu to tai chinh dai han (') 254

VI. Tai sin dii han khic 260 19.721.919.855 22.596.051.260 I. Chi phf Ira trudtc dai han 261 V.8 19.721.919.855 22.596.051.260 4. Tai san dai han khac 268

TONG CONG TAI SAN (270 = 100 + 200) 270 237.773.549.897 256.703.285.436

7

28

P iNi

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DP

Ni

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1 Ngtrgl 14p bleu (1(5,, hp ten)

Kt loan truerng (Ky, hp ten)

.t> C NG TY

.4%).11 "BINH !I A N

Lap, ngety 18 (hang 01 nom 2016

Clam d6c

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CONG TY CO PIIAN KHOANG SAN BINH DINH

Dia chi: 1l Ha Huy Tip. Thanh phd Quy Alton, Mill Binh Dinh.

BANG CAN DOI Kt TOAN Tpi ngay 31 thong 12 nom 2015

Don vi tinh: VND

NGUON VON MA s6

ThuyitS6 minh

cu6i nam st din nam

1 2 3 4 5

C - NQ PIIAI TRA (300 = 310 + 330) 300 42.055.972.059 33.565.086.562

1. Ng ngin ban 310 35.241.550.464 26.093.008.666

I. Phai tra nguOi bin ngin han 311 V.11 22.043.633 2. Ngutri mua tra tiPn truOc ngin han 312 V.12 129.753.900 3. Thus va cac khoin phai n6p Nha nu5c 313 V.13a 6.464.083.628 1.876.419.786

4. Phai tra ngubi lao dOng 314 V.14 10.990.695.537

5. Chi phi phai tra ngin han 315 V.15 2.840.819.000 7.334.765.428

9. Phai ma ngin han khac 319 V.16 20.889.484.975 1.874.264.787

10. Vay va no thug tai chfnh ngin han 320 12. Quy khen thming, ph6c loi, ban dieu hanh 322 V.I7 4.895.365.328 4.016.863.128

II. Ng dil ban 330 6.814.421.595 7.472.077.896

1. Phil tra nguOi ban dai ban 331 2. Ngutri mua tra tien truac dai han 332

7. Phai tra dai hp khac 337

8. Vay va np thud tai chlnh dai ban 338 V.10 6.814.421.595 7.472.077.896

D - VON CHU SO 11C11 (400 .. 410 + 430) 400 V.18 195.717.577.838 223.138.198.874

I. V6n chi so. h0-u 410 195.717.577.838 4 223.138.198.8 0

1. V6n g6p cita chit so hew 411 123.926.300.000 123.926.300. (

- C6 phieu phd thOng co quyen bieu quyet 411a 123.926.300.000 123.926.300

- C'd phieu vu dai 411b o 2. Thang du v6n c6 phin 412 19.391.000.000 19.391.000.00

4. V6n khac ctia chit so heal 414

8. Quy diu to phai trien 418 34.129.645.874 33.971.569.215

9. Quy h6 Up sip xep doanh nghiep 419

10. Quy khac thuOc v6n chit so hOu 420

II. Ltri nhu4n sail thui chua phan ph6i 421 18.270.631.964 45.849.329.659

- Lai nhuOn chva phdn pal lily ki den cudi nom trw&c 421a 6.196.315.000 24.785.260.000

- Loi nhuan chva phdn phi nam nay 421b 12.074.316.964 21.064.069.659

12. Ngu6n v6n diu to XDCB 422

11. Ngu6n kinh phi vii guy khgc 430

1. Ngu6n kinh phi 431

2. Ngu6n kinh phi di hinh thanh TSCD 432 T NG C NG NGUON VON (440 = 300 + 400) 440 237.773.549.897 256.703.285.436

1

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CONG TY CO PHAN 1010ANG SAN BINH DINII

Dia chi: 11 fla Huy Tap, Thanh pha Quy MOM Tinh Binh Dinh.

BAO CAO KET QUA HOIST DOG KINH DOANH Niim 2015

Don vi /Ink l'AD

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minh Nam nay Nam track

1 2 3 4 5 I. Doanh thu ban hang, cung cap djch vy 01 VI.1 123.231.338.944 177.979.562.681 2. Cac khoin giarn trir doanh thu 02 VI.2 - 24.091.387.290

3.Doanh thu thuAn ve ban hang va cung cap djch vy (10=01-02)

10 VI.3 123.231338.944 153.888.175.391

4. Gia vim bang ban 11 VI.4 92.380.164.506 107.040.687.482 5. Lqi nhuan gyp ve ban hang vii cung cap djch vy (20=10-11) 20 30.851.174.438 46.847.487.909

6. Doanh thu boat dEng tai chinh 21 VI.5 1.890.840.283 697.500.725 7. Cbi phi tai chinh 22 VI.6 506.995.435 106.275.590 - Trong do: Chi phi Idi ray 23 - 6.379.037 8. Chi phi ban king 25 VI.8a 10.181.218.469 11365.082.804 9. Chi phi quart ly doanh nghiep 26 VI.8b 7.730.222.992 12.536.550.187 10. Lqi nhuan tir boat clang kinh doanh

30 14.323.577.825 23.537. i vio 53 (30=20+(21-22)-(25+26))

•• 11. Thu nhap khac 31 VI.7 55.058.565 2.957.34 12. Chi phi khic 32 -

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foitt i 13. Lqi nhuan khic (40=31-32) 40 55.058.565 2.957.312 14. T0ng lyi nhuan ke tom trtrac thus (50=30+40) 50 14.378.636390 26.494. 15. Chi phi thus thu nhap doanh nghiep hien hinh 51 VI.10 2304.319.426 5.430. A.303 16. Chi phi thus thu nhap doanh nghiep hoiln lai 52 17. L91 nhuan sau thus thu nhap doanh nghi'ep (60=50-51-52)

60 V1.13 12.074316.964 21.064.069.659

18. Lai ca ban tren ca phieu 70 VI.11 974 1.700 19. Lai suy giam tren c6 phieu 71

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NguyZn Thj Tuyet Minh

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CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh phci Quy Nhan, Tinh Binh Dinh.

BAO CAO LUAU CHUYEN TIEN TE (Theo phirong phdp gidn dap)

Ndm 2015

DC/71 VVD

Chi tieu Ma

A so Thuyet minh

Nam nay Nam trireec

1 2 3 4 5

1. Ltru chuyen tien tir hot deng kinh doanh

I. Loi nhudn try& !hue' 01 14.378.636.390 26.494.402.962

1. Dieu chinh cho cdc khodn

- Khau hao TSCD va BDSDT 02 10.952.710.339 20.490.704.610

- Cac khoan du phong 03 - Lai, 13 chenh Itch tY gia hOi dodi do danh gia lai ck

khoin moc tien te c6 g6c ngoai to 04 (352.769.131) (116.347.446)

- Lai, 13 tir hog dOng dau to 05 (1.128.172.001) (26.847.103)

- Chi phi lai vay 06 6.379.037

- Cac khoan dieu chinh khac 07

3. Lffi nhudn tie hog! dfing kinh doanh try& thay ddi van

Itru &prig 08 23.850.405.597 46.848.292.060

- Tang, giim cac khoan phai thu 09 17.971.396.566 13.282.252.4 4

- Tang, giam hang ton kho 10 2.052.059.537 (40.056.533.

- Ting, giam cac khoin phai tra (Khong kelai vay phai tra, thue thu nhap doanh nghiep phai nOp) 11 (13.053.691.362) (20.524.071.0 tt

- Tang, giam chi phi tra truerc 12 2.874.131.405 (2.794.045.697)

- Tang, giant chirng khoin kinh doanh 13

- Tien lai vay da tra 14 (6.379.037)

- Thue thu nhap doanh nghiep da nOp 15 (13.879.406.686)

- Tien thu khac tir hoat dOng kinh doanh 16

- Tien chi khic cho hog dong kinh doanh 17 (544.176.500) (544.176.500)

Lieu chuyen tien thudn Ur hogt ddng kinh doanh 20 33.150.125.243 (17.674.067.706)

II. Ltru chuyen tien tir ho4t dOng diiu ttr

1.Tien chi de mua sim, xay dung TSCD va cac tai san dai han khic

21 (7.180.175.267)

ITien thu tit thanh 1Y, nhuong ban TSCD vi cac tai san dai han khic 22 66.433.566

3.Tien chi cho vay, mua cac cong cu net curt don vj khic 23

4.Tien thu 116i cho vay, ban lai cac cong cu no cua don vj khac 24

5.Tien chi dau to gap von vao don vj khac 25

6.Tien thu hei dau to g6p von vao don vj khac 26

7.Tien thu lai cho vay, co tire va 10 nhuan duoc chia 27 22.195.497 26.847.103 Litti chuyi'n tin than tie hoar df3ng ddu to 30 88.629.063 (7.153.328.164)

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Dia chi: 11 Ha Huy flip, Theinh phd Quy Aar', Tinh Binh Dinh.

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1 2 3 4 5

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l.Tien thu tit phat hanh co phieu, nhan von gap ctia chit se hilt 31

2.Tien chi tra von gdp cho cac chit sa hau, rnua lai CO phieu cua doanh nghiep di phat hanh

32

3.Tien vay ngin han, dai han nhin dupc 33 6.889.893.810

4.Tien chi tra np ge,c vay 34 (6.889.893.810)

5.Tien chi tra np thue tai chinh 35

6.CO tirc, Iii nhuan dl tra cho chit se hau 36 (18.144.489.225) (12.126.051.850)

Ltru chuyA tien thulin lir hoot dfing lid chinh 40 (18.144.489.225) (12.126.051.850) Ltru chuyen tien thusIn trong ky (50 20+34+40) 50 15.094.265.081 (36.953.447.720) Tien vi twang dtro-ng tien dlu ky 60 4.494.159.196 41.428.695.41X Anh hirgng dm thay ClOi ty gia hOi doll quy dOi ngoai to 61 1.597.817.154 18.911.51*

cot, Tien vi twang dtrang tien cuiii ky (70.. 50+60+61) 70 V.1 21.186.241.431 4.494.159.144

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32

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: I1 Ha Huy Tdp, Thanh phi 00, Nhow, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Nam 2015

I Dac diem float clang cua doanh nghiep:

1. Hinh [h&c so. haw van:

COng ty CO phAn Khoang Sin Binh Dinh duce thanh lap theo Quyet djnh so 09/2001/QD-UB ngay 08 thing 01 nam 2001 cua U1 Ban Nhan Dan Tinh Binh Djnh ve viec chuyen Cong ty Khoang San Binh Djnh thanh Cong ty Co phin Khoing San Binh Djnh; Gidy Chung nhan dang ky kinh doanh Ian dAu so 3503000009 ngay 08 thing 01 nam 2001; Gidy chirng nhan clang ky kinh doanh thay dei Ian thir tam ngay 15 thing 5 nam 2012; Gidy chUng nhan dang ky kinh doanh thay dai Ian du chin ngay 30 thing 06 nam 2014 do So Ke Hoach va Ttr Tinh Binh Dinh cap.

Vim dieu le cua COng ty la: 123.926.300.000 ding (Mat tram hai muai ba ty chin trim hai muai sau trieu ba tram ngan dang).

2. LTnh yin kinh doanh: San xudt tong nghiep; Khai that the bien va tiEu thy cac loci khoang san.

3. Nganh nghe kinh doanh: Khai that, the bien va mua ban khoang sin tir quang sa khoang Titan va cac Ioai quang, khoang sin khic; Cac boat dang 118 tra khai that khodng san (trir dieu tra, tharn da diu khi); Kiem tra, phan tich ky thuat cac Ioai quang khoang san; Mua ban cac Ioai vat tu, may mac, thiet bj phtic vu khai that va the bien cac Ioai quang khoang san.

4. Chu kY sin xuat, kinh doanh thong thsremg:

Chu ki sin xuAt, kinh doanh thong thirang cua C6ng ty khong qui 12 thing.

5. Ddc diem hogt dOng cua CO'ng ty trong nam cd dnh htrang den Bdo cao tdi chinh: Khong VAN Z

6. Tuyen ba ye kith tiling so sank thong tin tren Bdo cao tai chinh: toAN

Nhu da trinh bay tai thuyet minh se ngly 01 thing 01 nam 2015 Cong ty ap dung Th6ng tu4A se) 200/2014/TT-BTC ngay 22/12/2014 ctia BO Tai chinh huerng din the da ke toan doanh nghiep thay the Quyet dinh so 15/2006/QD-BTC ngay 20/03/2006 cua B6 Tai chinh va Thong to s 244/2009/17-BTC ngay 31/12/2009 dm BO Tai chinh. C6ng ty d8 trinh bay lai cac so lieu so sinh do vay cac SO lieu trinh bay trong Bao cao tai chinh ket thiic ngay 31 thing 12 nam 2015 so sanh &sac vEri s6 lieu ram truac.

II Ky ke toan, don vj tien tg sir dyng trong ke than:

1. K.p ke loan cua Cong ty bat dau tir ngay 01/01 va ket thiic vao ngay 31/12 hang nam.

2. Don vj lien tg sik dung trong ke loan: Dan vj tien to sir dung trong ghi chop ke toan la ding Viet Nam (VND).

III Chun muc va Che (16 ke twin ap dyng:

I. Che dQ ki todn ap dyng: Cong ty ap dung the da ke toan Viet Nam ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 al:1g nhu cac thong tu hudrng dAn thuc hien chuAn muc ke Wan cua Bp Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

2. Tuyin ve vifc tutht thu chuan nurc Ice loan va chi do ke loan: Ban Tang Giam dec dam bao da tuan thu yet: cau cua chudn muc ke toan, Che da ke wan doanh nghiep Viet Nam &roc ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cilng nhu cac th6ng tu twang dAn thuc hien chudn muc ke toan cua Bp Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

12

33

CONG TY CO PHAN KIIOANG SAN BINH DINH Did chi: 11 Het Huy Tap, Thanh phi) Quy Whom, Tinh Binh D nh.

IV Clic chinh sick ke Wan ip dyng:

1. Cdc lool ty gid hal Jodi dp dyng trong ki todn:

Viec ghi nh4n, dash gia, xi/ 15, cac khoin chenh lech ty gi8 trong nam throe thvc hi¢n theo Thong tu se 200/2014/IT-BTC ngay 22 thing 12 nam 2014 ctia B Tai chinh.

2. Nguyen tic ghl nhdn cdc khodn tien ve cdc khodn twang &rang lien:

Tien bao gem tien mat, tien gai ngan hang khen& ky han va c6 ky han, tien dang chuyen, yang tien te. Cac khodn trong throng tien la cac khoin dau tu ngin han c6 thai han thu hei hoc dao han khong qua 3 thing ke to ngay mua,de ding chuyen dei thanh tien cang nhu khong c6 nhieu rui ro trong viec chuyen dei thinh tien.

3. Nguyen tic ke todn cdc khodn aciu to thi chinh:

3.1 Cdc khodn ddu to ndm gilt dEn ngdy ddo km:

Khoin dau to duqc phan Ioai la nim gia den ngay dao han khi Cong ty c6 y djnh va kha fling gia den ngay die hen. Cac khodn dau tu nam gia den ngay dao han bao g6m: cac khodn tien gai ngan hang co ky han (bao g8m ca cac loci tin phieu, ky phieu), trai phieu, c6 phieu wit dai ben, phat hanh bat bu6c phai mua lai tai m6t thtti diem nhat djnh trong tuong lai, vi cac khan cho vay nam gia den ngay dao hart viii rrivc djch thu lei hang ky va ac khodn dau tu nam giO den ngay dao han khic.

Cac khan dAu to nim gia den ngay dao han ducrc ghi nhin ban dau theo gia g6c bao gem gia mua va cac chi phf lien quan den giao djch mua cac khoin dau tu. Sau khi nhin ban dau, cac khodn dau tu nay duqc ghi nhin theo gia trj co the thu h81. Thu nhip Iii tit ac khodn dau tu nam gia den ngay dio hart sau ngay mua duqc ghi nhjntren Bao crio ket qua hoar dyng kinh doanh tren co sa dv thu. Lai duqc hue:mg truac khi Cong ty nam gia duqc ghi giarn tra vio gia g6c tai th&i diem mua.

Khi c6 cac bang chting chic chin cho they mOt phan hoac tan b6 khodn dau to c6 the khong thu h8i dugc va s6 ten that ducrc xac djnh mOt each ding tin ay thi ten that &roc ghi nhin vio chi phi Lai chinh trong nam va giam trir true tiep gig trj dau tu.

3.2 Cdc khodn chi vay:

Cac khodn cho vay &roc xic djnh theo gia g6c wiz cac khoin dv ?hong phai thu kh6 dal. Dv phang phai thu kh6 dal cila cac khodn cho vay duoc lip can cu vac, du kicn mac ten that co the xay ra.

4. Nguyen tic ki todn nft phai thu:

Cac khan no phai thu duoc trinh bay theo gia trj ghi s6 viz di dm khoin du phong phai thu kh6 doi.

Viec phan loci cac khodn phai thu la phai thu khach hang, phai thu nGi b6 va phai thu khac &roc thvc hien theo nguyen tic sau:

- Phai thu caa khach hang phan anh cac khodn phai thu mang tinh chit thuong mai phat sinh tit giao djch c6 tinh chit mua - bin giaa Cong ty va ngutri mua la don vj d6c lip viii Cong ty, bao gCmi ca cac khan phai thu ve tien ban hang xuAt khAu ay thic cho don vj khic.

- Phai thu nOi b6 pilaf) anh cac khodn phai thu cac din vj trvc thu6c khong c8 tu tech phip nhan hach tan phv thu6c.

- Phil thu khac phan anh cac khodn phai thu khong c6 tinh thuang mai, khong lien quan den giao djch mua - bin.

Du phong phai thu kh6 del ductc lip cho tang khoin no phai thu kh6 den can cu vao tuei no qua ban caa cac khodn no hoic dv kien mac ten that co the xay ra, cv the nhu sau:

- Dal viii ng phai thu qua han thanh tan: • 30% gia trj dei viii khodn no phai thu qui han to tren 6 thing den duOi I nam. • 50% gia trj del viii khodn no phai thu qua han to 1 nam den dueri 2 nam. • 70% gia trj deivai khodn no phai thu qua han tit 2 nain den du6i 3 am. • 100% gia trj dei viii khan no phai thu qua han to 3 nam tat len.

13

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34

CONG TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Ho Huy Tap, Thanh ph(5 Quy Nhan, Tinh Binh Djnh.

- D6i vii nq phai thu chua qua han thanh toan nhung kh6 c6 kha nang thu hei: can cir vao du kien mitt ten that a lap dtr phang.

5. Nguyen the ghi nhan hang ton kho:

5.1 Nguyen the ke loan hang Mr: kho:

Hang ten kho dugc tinh theo gia gee. Truang hgp gia trj thuan c6 the thvc hien dirge that) hon gia gee thi phai tinh theo gia trj thuan c6 the thvc hien dugc. Gia g6c hang ten kho bao gem chi phi mua, chi phi the bien va cac chi phi lien quan trtrc tiep khac phat sinh de c6 dupe hang ten kho a dja diem va trang thai hien tai.

Gia gee dm hang ten kho mua ngoai bao gem gia mua, cac loai thue khong dugc hoan lai, chi phi van chuyen, bac xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trvc tiep Qen viec mua hang ten kho.

Gia g6c cua hang ton kho do dun vi to san xuat bao gOm chi phi nguyen lieu vat lieu truc tiep, chi phi nhan tong trvc tiep, chi phi san xuat chung c6 dinh va chi ?hi san xuat chung bien Qoi phat sinh trong qua trinh chuyen boa nguyen lieu vat lieu thanh thanh pham.

5.2 Phirong phdp xac djnh gid trj hcing ion kho Gia trj hang ten kho cued ky dugc xac dinh theo phucrng phap binh quan gia quyen.

5.3 Phsrang phdp hach loan hang kho: C6ng ty dp dung phucrng phap ke khai thuang xuyen.

5.4 dy• phang giant gid hang ton kho:

Du phang jam gia hang ten kho dugc lap cho tong mat hang ten kho c6 gia g6c ion hon gia tri than co the thvc hien Qugc. DOi vai djch vu cung cap da clang, viec lap du phang giant gia clucrcom., Unit theo tirng Ioai djch vu co muc gia rieng biet. Tang, giam so du do pheng giam gia hang ten khop5° 729 can phai trich lap tai ngay ket that nam tai chinh &lac ghi nhanvao gia yen hang ban. Cd140 TY

kite *du a 6. Nguyen the ki iodn va khau hao TSCD huu hinh, TSCD vo hinh:

VTlf

I CHIP! a 6.1 Nguyen tic ki loan TSCD hau hinh, TSCD vo hinh: vA KIEM Ta

- Tai san ce dinh ham hinh Qugc the hien theo nguyen gia biz hao men lay ke. Nguyen gia tai san co dinh hau hinh bao gem town b3 cac chi phi ma COng ty phai bo ra Qe co dugc tai san ce dinh tinh theri diem Qua tai san de vao trang thai sin sang sir dung.

- Cac chi phi,phatsinh sau ghi nhan ban au chi chive ghi tang nguyen gia tai san ce Qinh neu cac chi phi nay chat chin lam tang lgi ich kinh to trong twang lai do sir dung tai san de. Cac chi phi phat sinh khOng thoa man dieu kien tren dugc ghi nhan la chi phi san xuat, kinh doanh trong ky.

- lthau hao Qugc inch theo ithuong phap Clueing thing va tuan thu theo ty re khau hao dugc xac dinh theo quy dinh Lai Thong to so 45/20131IT-BTC ngay 25/04/2013 ctia Be Tai chinh.

7. Nguyen the ki tocin chi phi lid fru*:

Cac loaf chi phi tra wac neu chi lien quan den nam tai chinh hien tai thi dugc ghi nhan vao chi phi san xuat kinh doanh trong nam tai chinh.

Viec tinh va phan be chi phi tra truac dai han vao chi phi san xuat kinh doanh tang ky hach town dugc can cir vao tinh chat, mac de tirng load chi phf a than phucrng phap va tieu thdc phan be hap IY.

8. Nguyen Irk ki tan no •• va chi phi pha irci:

Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho se tien phai tra trong twang lai lien quan den hang has va dich vu da nhan (Iliac. Chi phi phai tra dugc ghi nhan dva tren cac trot tinh hap lY ve se tien phai tra.

Viec phan loaf cac khaki phai tra la phai tra ngtrai ban, chi phi phai tra, phai tra nei be va phai tra khac dugc thtrc hien theo nguyen tic sau:

14

35

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Na Huy Tap, Thanh pha Quy Man, Tinh Binh Djnh.

- Phai tra ngubi ban phan anh cac khoan phai tra mang tinh chat thucrng mai phat sinh tir giao djch mua hang boa, djch vu, tai san va ngubi ban la don vj dac lap veri Cong ty, bao gam ca cac khoan phai tra khi nhip khau thong qua ngubi nhAn iy that.

- Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, djch vu da nhAn duct tir ngubi ban hoc da cung cap cho ngubi mua nhung chua chi tra do chua c6 h6a dun hoc chua du h6 sa, tai lieu

town va cac khoan phai tra cho ngubi lao dang ve lien ltrang nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich truac.

- Phai tra nai ba phan anh cac khoan phai tra giaa din vj cap yen va don vj cap dual truc thuac kh6ng c6 to cach phap nhan hach town phu thuac.

- Phai tra khac phan anh cac khoin phai tra Ithang co tinh throng mai, kh6ng lien quan den giao djch mua, ban, cung cap hang h6a djch vu.

9. Nguyen tdc ghl nhtin cdc khodn dy• phang phat trd:

Cac khoan du phang duck ghi nhan khi Cong ty co nghia vu ng hien tai (nghia vu phap lY hoAc IN lien deri) do ket qua tit mat su kien da xay ra, viec thanh town nghia vu nq nay cdo the se din

den su giiun sit ve nhang lei ich kinh 4 vi gia trj caa nghia vu nq d6 c6 the dugc mat vac tinh ding tin cay. Neu anh huang ciut thbi gian la trang yeu, du phang se dugc xac djnh bang cach chiet khau s6 tien phai be ra trong twang lai de thanh town nghia vu ng rai ty le chiet khau truac thus vi phan anh nhang danh gia tren thj truing hien Lai re gia trj thbi gian caa tien va nha-ng rii ro cu the cis khoan nq do. Khoan tang len caa sa du phang do thbi gian troi qua drat ghi nhAn la chi phi tai chinh.

10. Nguyen tic ghl nkin vitt chit so haw:

10.1 Vin gdp ctia chti so hfru:

Van gap cia chi sa ht7u duck ghi nhAn theo se) van thuc to gop cia cac ca dong„ chi s6 hau.

10.2 ThOng du vun co phdn:

Thing du van c6 phan dugc ghi nhAn theo s6 chenh lech giaa gia phat hanh va menh gia c6 phieu khi ?hat hanh Ian dau, phat hanh bO chenh lech giaa gia tai phat hanh vi gia trj sa sach cia CO phieu qu9 va cau phan van caa trai phieu chuyen dal khi dao han. Chi phi true dap lien quan den viec phat hanh be. sung co phieu va tai phat hanh ca phieu qu9 dugc ghi giant thing du von c6 phan.

10.3 rjn khdc csia chti so hint:

Van khac dugc hinh thanh do ba sung tit ket qua host Clang kinh doanh, danh gia lai tai san va gia trj con Iii giaa gia trj hap ly caa cac tai san duck tang, bieu, tai trq sau khi trir cac khoan thui phai nap (neu c6) lien quan den cac tai san nay.

11. Nguyen tac va phwang phdp ghi nh4n doanh thu:

11.1 Doanh thu bdn hang hoa, thanh phfun:

Doanh thu bin hang hoa, thanh phim duet ghi nhAn khi Clang thbi them man cac dieu kien sau:

- Phan km rut ro va lqi ich gin lien ‘kri quyen ser hau san phAm hoic hang h6a d8 dugc chuyen giao cho ngubi mua;

- COng ty khang con nim quyen quan lY hang h6a nhu ngubi sa hail hang h6a hoac quyen kiem soat hang hem;

- Doanh thu dugc xac djnh twang dai chic chin;

- Cong ty dA thu dugc hoic se thu dugc Icri ich kinh to tir giao djch ban hang;

- Xac djnh dugc chi phi lien quan den giao djch ban hang.

11.2 Doanh thu cung clip djch

Dugc ghi nhAn khi kat qua caa giao djch d6 duck xac djnh mat cach ding tin cay. True:mg hgp viec cung cap djch vu lien quan den nhieu kY thi doanh thu dugc ghi nhAn trong kje theo ket qua phan

15

36

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Dinh.

cong viec di holm thanh vac, ngay lap Bang Can d6i ks toan cua ky d6. Ket qua ctia giao djch cung cap djch vu dugc xac djnh khi thda man cac dieu kien sau:

- Doanh thu dugc xac djnh tucmg dOi chic chin;

- CO kha tang thu dugc Igi ich kinh to t r giao djch cung cAp djch vu d6;

- Xac djnh dugc phan cong viec di hoan thanh vao ngay lap Bang can d6i ke wan;

- Xic djnh dirge chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cAp djch vu dd.

11.3 Doanh thu hour CtOng MI chink:

Doanh thu phat sinh tien lai, tien ban quyen, co ttic, Igi nhuan dugc chia va cac khan doanh thu host ddng tai chinh khac dugc ghi nhdn khi th6a min d6ng thbi hai (2) dieu kien sau:

• C6 kha fling thu dugc Igi ich kinh to fir giao djch dd;

- Doanh thu dugc xac djnh tuong dal chic chin. /c

CO tuc, Igi nhudn dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan c6 tdc hoc dugc quyen nhan Igi nhudn fir viec gop van.

12. Nguyen !tic ke wan khotin gicim trir doanh thu: Cac khoan dugc dieu chinh giam trir vao doanh thu ban hang, cung cap djch vu phat sinh trong ky, gdm: Chiet khau thuong mai, giant gia hang ban va hang ban bj tra lai khong phan anh cac khoan thus dugc giant tit vac) doanh thu nhu thus GTGT dau ra phai ndp tinh theo phuong phap tnrc tiep.

Vic dieu chinh giant doanh thu du'rc thy-c hien nhu sau:

- Khoan chiet khiu thuong mai, Fiarn gia hang ban, hang ban bj tra lai phat sinh ding ky tieu thu san 711,

pham, hang hoa djch vu dugc dieu chinh giam doanh thu cCia ky phat sinh; 2 TM CI

- Trutrng hgp san pham, hang boa, djch vu di tieu thu tir cac ky truOc, den ky sau mai phat sinh 6 PI chiet khau thucrng mai, giam gib hang ban hodc hang ban bj tra lai thi doanh nghiep dugc ghi giam

doanh thu thco nguyen tic:

+ Neu san pham, hang hoa, djch vu dA tieu thy tir cac ky truerc, den ky sau phai giam gia, phai chiet khau thuong mai, bj tra lai nhung phat sinh tuft thtri diem phat hanh Bala cao tai chinh, ke toan phai coi day la mdt str kien can dieu chinh phat sinh sau ngay lap Bang can del ke toan va ghi giam doanh thu, tren Bao cao tai chinh caa kj, lap boo cao (ky truerc).

+ True:mg hop san pham, hang hod, djch vu phai giam gia, phai chiet khau thuong mai, bj tra lai sau thtri diem phat hank Bao cao tai chinh thi doanh nghiep ghi giam doanh thu cua ky phat sinh (ky sau).

Chill *him thuong m91: phai tra la khoin doanh nghiep ban Fiarn gia niem yet cho khach hang mua hang vOi khdi lucrng km. Ban ban hang thuc hien ke toan chiet khau thuong mai theo nhang nguyen tic sau:

Tnrtmg hop trong hda don GTGT hoc hoa don ban hang da the hien khoan chiet khau thucrng mai cho ngutri mua la khoan giam tit vao s6 tien ngutri mua phai thanh toan (gia ban phan anh tren hod don la gia di trir chiet khau thuong mai) thi doanh nphiep (ben ban hang) khong sir dung tai khoan nay, doanh thu ban hang phan anh theo gid da try chiet khau thuong mai (doanh thu thuan).

Ke toan phai theo ddi rieng khoin chiet khau thuong mai ma doanh nghiep chi tra cho ngutri mua nhung chua dugc phan anh la khoan giam trir so tien phai thanh toan tren boa don. Trutrng hop nay, ben ban ghi nhan doanh thu ban dau theo gia chua nit chiet khau thuong mai (doanh thu gip). Khoin chiet khau thuong mai can phai theo ddi rieng tren tai khoan nay thuarng phat sinh trong cac tnrang hop nhu:

Sd chiet khau thuong mai ngutri mua dugc hutmg lem ham sd tien bin hang dugc ghi tren hod don lAn cuOi ding. Trutmg hcp nay co the phat sinh do ngutri mua hang nhieu lAn moi d4t dugc luting hang mua dugc hung chiet khau va khoan chiet khau thucrng mai chi dugc Lac djnh trong Ian mua cudi tong;

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37

LONG TY CO PHAN K.110ANG SAN BINH DjNII Dia chi: 11 Ha Huy Tap. Thanh Quy A'hon, Tinh Binh Dinh.

Cac nhl sin xuat cu6i ky meri xac djnh Quac s6 luang hang ma nhi phan ph6i (nhu cac situ thj) dA tieu thy va te do mai c6 can ca de xac dinh Quac s6 chiet khau thuong mai phai tra duo tren doanh s6 ban hoc s6 luang son pham dA tieu thy.

Glom et, hang bdn: la khoan giam trir cho ngutyi mua do sin ;Aim, hang holt kern, mat phim chat hay khOng citing quy tech theo quy djnh trong hap d6ng kinh te. Ben ban hang thuc hien ke wan giam gia hang bin theo nhang nguyen tic sau:

Truang hap trong Mut don GTGT hoac hoa don ban hang dA the hien khoan giam gia hang ban cho ngutri mua la khoan giam trir vac) s6 tien ngutri mua phai thanh loan (gia ban phan Anh tren hoa don la gia dA giam) thl doanh nghiep (ben ban hang) khong sir dyng tai khoan nay, doanh thu ban hang phan inh thco gia di giam (doanh thu thuin).

Chi phan Anh cac khoin giam trir do viec chip thuan giam gia sau khi dA ban hang (dl ghi nhan doanh thu) va phat hanh hoi don (giam gia ngoai hoa don) do hang ban kern, mat phim chit...

Dol veri hang ban 14 Ira 4i1: de phan lnh gia trj cea s6 sin phim, hang hoa bj khach hang tra lei do cac nguyen nhan: Vi pham cam ket, vi pham hap d6ng kinh te, hang bj kern, mat pham chit, khong Ching chimg loci, quy cich.

13. Nguyin tdc Al iodn gid van king bon:

Gil v6n ctia sin phim, hang hoa, dich vy, bat d6ng son Qau tu; gii thanh sin xult ctia sin pham xay lap (d6i yen doanh nghiep xay lap) ban trong Icy. Ngoai ra, gia v6n can phin inh cac chi phi lien quart den hoot ding kinh doanh bat ding sin dau tu nhu: Chi phi khiu hao; chi phi sin chaa; chi phi nghiep vy cho thug BDS diu tu theo phtrong thec cho thue hoot dOng (trutrng hap phat sinh khOng Ian); chi phi nhupng bin, thanh ly BDS &au

D6i vdri kinh doanh bit ding son, khi chua tap hip dupc dly dt h6 sa, chang tir ve cat khoan chi phi lien quan trvc tiep ten viec dau tu, xay dung bit dOng sin nhung QA phat sinh doanh thu nhtrang ban bAt dang Sall, dupc trich truerc mOt pltin chi phi de tarn tinh gia v6n hang ban. Khi tap hap de h6 so, chirng to boat khi bit d6ng son hoan thanh town bO, thl pluli quyet toan s6 chi phi CIA trich truerc vao gia v6n hang ban. Phan chenh Itch giaa s6 chi phi dA trich truerc cao hon s6 chi phi that to phat sinh dupc dieu chinh giam gia von hang ban dm ky thyc hienquyet toan. Viet trich trubc chi phi de tam tinh gia von bit ding son phai tuan the theo cat nguyen lac sau:

- Chl dupc trich trubc vao gia vOn hang ban d6i yen cat khoan chi phi de ca trong du toan dau tu, xay dung nhung chua co du h6 sa, tai lieu de nghiem thu kh6i lucmg va phai thuyet mink chi tit v& ly do, nOi dung chi phi trich truac cho tirng hang myc tong trinh trong ky.

- Chi dupc trich truerc chi phi a tarn tinh gia vOn hang bin cho phan bit dtmg sin di hoan thanh, dupc xac djnh la &I ban trong ky va de tieu chuan ghi nhan doanh thu.

- SO chi phi trich truac dupc tom tinh va $6 chi phi thyc te phat sinh dupc ghi nhan vao gia vOn

hang bin phai darn boo tuong ang veri arth mirc gia vOn tinh theo tong chi phi du town cea phan hang hoa bit d6ng sin dupc xac dinh la dA ban (dupc xac dinh theo dien tich).

Khoin dy phang giam gia hang tOn kho dupc tinh vao gia vOn hang ban tren ca sa s6 luang hang t6n kho vi phin chenh Itch giaa gia trj thuin co the thuc hien dupc nho hon gia g6c hang din kho. Khi xac djnh kh6i lupng hang tOn kho bi giam gia can phai trich lap dy phang, ke toin phai loci tre kh6i lucmg hang tin kho dA ky dupc hap ding tieu thy (co gia tri thuan c6 the thyc hien duct Ich64 thip hon gia trj ghi s6) nhung chua chuyen giao cho khach hang neu c6 bang chting chic chin ye viec khach hang se khOng tir b6 thyc hien hqp d6ng.

Khi ban sin phim, hang hoa kern thiet bj, phy tang thay the thi gia trj thiet bj, phy tong thay the dupc ghi nhan vao gia v6n hang ban.

DOi vbi phin gia trj hang tin kho hao hyt, mat mat, ke loan phai tinh ngay vao gia vOn hang ban (sau khi trir di cac khoin b6i thuang, neu co).

D6i vai chi phi nguyen vat lieu true t,iep tieu hao virpt binh thuang, chi phi nhan tong, chi phi sin xult chung c6 djnh khong phan bo vao gia trj sanyham nhap kho, ke loin phai tinh ngay vao gia vOn hang ban (sau khi trti di cac khoan b6i thuang, neu ca) ke ca khi sin phim, hang h6a chua dupc

17

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CONG TY CO MAN KBOANG SAN BiNH DIM! Dia chi: 11 Ha Huy Tap, Thanh phd Quy Nhan, Tinh Binh Dinh.

xic djnh la tieu thu.

Cac khoin thug nhap khau, thug tieu thy dac biet, thug bao ve mai truerng di tinh vao gia trj hang mua, neu khi xuat ban hang hoa ma cac khoan thug d6 duqc hoan lai thi duoc ghi giam gia von hang ban.

14. Nguyen sac ki loan chi fhl tal chinh: Chi phi boat d6ng tai chinh bao gOm cac khoin chi phi hoac cac khoan 16 lien quan den cac host d6ng dau tu tai chinh, chi phi cho vay va di vay von, chi phi gOp v6n lien doanh, lien ket, 16 chuyen nhucmg chting khoan ngan han, chi phi giao djch ban chting khoin; Dy pheing giam gia chting khoan kinh doanh, du pheing ten that dau tu vao don vj khic, khoan 16 phat sinh khi ban ngoai te, to tY gia h6i doii...

KhOng hach toan vao chi phi tai chinh nhamg mai dung chi phi sau day:

- Chi phi phyc vu cho vise san xuAt sin phim, cung cap djch vy;

- Chi phi ban hang;

- Chi phi quan IY doanh nghiep;

- Chi phi kinh doanh bat d6ng sari;

- Chi phi dau tv xay dung co ban;

- Cac khoan chi phi duoc trang trai bang ngu6n kinh phi khac;

- Chi phi khac.

Chi phf phat hanh trai phieu dupe phan b6 din phu hap voi ky han trai phieu va &roc ghi nhan v chi phi tai chinh neu vise phat hanh trai phieu cho myc dich sin xuAt, kinh doanh thong thutrng.

Lii phai tra ctia trai phieu chuyin d6i ducc tinh vao chi ?hi tai chinh trong ky &roc xac djnh bang,' ?..1, each lay gia trj phan no g6c dau kj, cua triii phieu chuyen dei nhin (x) yen lai suit ctia trai phiedii tuang to tren thj twang nhuni; kh6ng c6 quyen chuyen dei thanh c6 phieu hoac lai suit di vay ph l;914 bien tren thj twang tai th/n diem phat hanh trai phieu chuyen dti

Neu c6 phieu uu dal dupe phan loci la nq phai tra, khoan c6 tire tru dal do ve ban chat la khoin 13 vay va phai dirge ghi nhan vac) chi phi tai chinh.

/5. Nguyen tiic ki todn chi phi ban hang, chi phi qudn If) doanh nghiep:

a. Nguyen tdc ki todn chl phi bdn hang:

Cac chi phi that te phat sinh trong qua thrill ban sin phalli, hang hoa, cung cap djch vy, bao g6m cac chi phi chao hang, giai thieu sin pham,,quing cao sin pham, hoa h6ng ban hang, chi phi bao hanh san pharn, hang boa (triz hoot d6ng xiy lap), chi phi bao quan, dung gal, van chuyen,...

Cac khoan chi phi ban hang khOng duqc coi la chi phi tinh thug TNDN theo quy djnh cua Luat thug nhung c6 day du h6a don chting to va da hach loan dung theo Che d6 ks loan thi khOng ettroc ghi giam chi phi ke loin ma chi dieu chinh trong quyet toan thug TNDN de lam tang s6 thug TNDN phai n6p.

Chi phi ban hang dupc mar chi tiet theo tang n6i dung chi phi nhu: Chi phi nhan vien, vat lieu, bao bi, dung cy, d6 dUng, khau hao TSCD; djch vy mua ngoai, chi phi bang tien

b. Nguyen 'tic todn chi phi quan ly doanh nghifp:

Cac chi phi quan ly chung ciaa doanh nghiep g6m cac chi phi ve lucrng nhan vien b6 phan quan ly doanh nghie? (Tien luang, tien cling, cac khoan phy cap,...); Bao hiem xi h6i, y te, kinh phi cung down, bao hiem that nghiep ctia nhan vien quan ly doanh nghiep; chi phi vat lieu van phong, cong cy lao Ong„ khau hao TSCD dung cho quan ly doanh nghiep; tien thug dat, thug m6n bai; khoan la? du phang phai thu kh6 d6i; djch vu mua ngoai (Dien, nuac, dien thoai, fax, bao hiem tai sin, chay no...); chi phi bang tien khac (Tiep khach, h6i nghj khach hang...).

Cac khoin chi phi quan IY doanh nghiep khong dupc coi la chi phi tinh thus TNDN theo quy djnh cCia Luat thug nhtrng c6 day du hoa don chting tir va di hach loan dUng theo Che d6 ke loan thi

18

39

CONG TY CO PHAN KHOANG SAN BINH DINH Dja chi: 11 Ha Huy Tap, Minh pha Quy Nhan, Tinh Binh Dinh.

kh6ng ducfc ghi gam chi phi ka toan mit chi Chau chlnh trong quyit toin thus TNDN a lam tang s6 thus TNDN phii n6p.

16. Nguyen tdc vd phwong phdp ghl nhan chi ph( thud thu nhap doanh ngh1ep hien hank:

16.1 Thud TNDN hifn hank

Thus thu nhap hian hinh 18 khoin thus clugc tinh dua tren thu nhap tinh thus. Thu nhap tinh thus chenh tech so von 19-i nhuan ki tan la do (Eau chinh cic khoin chenh tech tarn theri gium thus vi ke tan, cac chi phi khong ductc ter cling nhu diau chinh cic khoin thu nhap khong phai chju thus vi clic khoin 16 dirgc chuyan.

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CONG TY CO PHAN KIIOANG SAN BINH DINH Dja chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2015

V- THONG TIN BO SUNG CHO CAC KIIOAN MVC TRINH BAY TRONG

1. TIEN VA CAC KIIOAN nraNG DUONG TIEN * Tien mat * Tien girl nein hang

Dort yi VND

BANG CAN D6I ICE TOAN

S8 cuOi nam So din nam 977.942.440

20.208.298.991 1.108.840.382 3.285.318.814

- Ngan hang TMCP DT & PT - CN.Binh Djnh (VND) 443.287.049 83.566.214 Sb - Ngan hang TMCP A Chau - CN.Binh Djnh (VND) - Ngan hang NN & PTNT - CN.Binh Dinh (VND)

42.172.089 19.303.114

41.919.884 2.451.524 IN

- Ngan hang TMCP A Chau - CN.Binh Djnh (# 807.73 USD) 18.060.843 17.251.976 - Ngin hang TMCP DT & PT - CN.Binh Djnh (# 542,081.14 USD) 12.164.300.782 3.102.332.231 - Ngan hang NN & PTNT- CN.Binh Djnh (# 335,317.66 USD) 7.521.175.114 37.796.985

COng 21.186.241.431 4.494.159.196

2. PILO THU ICHACH HANG * Phai thu ng&n ban caa khach hang - C6ng ty KDC Malaysia (# 233,100.00 USD) - Mineral Venture International (MVI) (# 139,960.00 USD)

- COng ty Qinzhou Dewei Trade Company LTD-T.QuOc (# 415,800.00 USD)

SO cuOi nam So dais nam 0117,

16.861.882.5 2.991.645.0*"i

VU TU 4.982.512.5Qat U

8.887.725.066;4 T 11A NA rp.w

COng 16.861.882.5

3. TRA TRIYOC CHO NGUOT BAN SO cuoi nam SO dau nam * Tra truck cho ngual ban ngin han 55.000.000 365.500.000 - Gong ty TNHH DVTM Binh Hai 122.500.000 - Doan dja chat 502 30.000.000 30.000.000 - Mitsui & Co LTD Viet Nam 168.000.000 - Phan Thanh Nghj 25.000.000 25.000.000 - Doan dja chat 506 20.000.000

C6ng 55.000.000 365.500.000

4. PHAI THU KHAC SO cuOi flint SO dau nam

Gia gOc Dy phOng Gia gOc Dg pheng a- Phai thu nein han khetc 1.587.612.202 4.193.551.356 - Bao hiem that nghi4 34.656.925 23.942.080 - Bao hiem y to 99.363.652 53.869.680 - Phai thu lai do chi du lucrng nam 2015 658.352.825 - Phai thu QuS, phiic lgi 795.238.800 - Thue GTGT (dA c6 Quy& djnh hoan thue) 4.040.739.596

20

41

BAN THUYET MINH BAO CAO TAI CHiNH Ndm 2015

D071 vi tinh: VND

- Khic b- Phii thu dii lann khic • Cic khoin kj, quv, ky cocrc dii hun

- KY quy m6i tnlong m6 73 ha Phil Cat - KY quj, moi true:mg mo 150 ha Phu Cat

3.816.341.000 3.816341.000

438.000.000

3.378.341.000

75.000.000 3.272.164300 3.272.164.500

438.000.000

2.834.164.500

Gang

5. HANG TON KII0

5.403.953.202 7.465.715.856 11••••••

SO cu6i flint SO dim nim

Gil g6c 3.677.621.052

1.097.729.723 94.432.180.554

Dkr pheing Gil g6c Dkr phong

- Nguyen lieu, vat lieu

- Cong cu, dung cu - Thanh phirn

6.799.815.551

1.660.621.246 92.799.154.069

COng

6. TAI SAN DO DANG DAI HAN

* Xny Merin ca bin der thing

- Mua siun

- Xay dung ca ban

99.207331.329 101.259.590.866

4 .!,. SO cuOi mitn SO dill ni1

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125.88imir 125.881/1 4-*

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IDja chi: 11 116 Huy TO, Thanh pita Quy Nhon, Tinh Binh Dinh.

1

1

Cong 125.881.819

1

21

42

CONG TY CO PHAN KHOANG SAN BINH DI.N'H

I Dia chi: 11 Ha Huy Tip, Thanh ph4 Quy non, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Nam 2015

Don vi tinh: V,VD 7. TANG, GUM TAI SAN CO DINH Het IIINH

Khoin myc van Nha ctra,

vit kien true May ink,

thiet bi

Pbtrcrng tiO:t tai,

truyen dim

Dyng cy quan Iy

Tong Cng

Nguyen gia SO du. din nam 41.024.767.015 142.383.772.029 20.557.065.347 855.112.606 204.820.716.997 - Mua trong nam - Cai tao sea chaa - Diu to XDCB hoan thinh 125.881.819 125.881.819 - Thanh 1y, nhuvng ban 165.454.545 165.454.545 - Giam khac So dir cue' nam 40.859.312.470 142309.653.848 20.557.065.347 855.112.606 204.781.144.271 Gil tri hao men lily ke Se dtr diu mint 19.211.144.813 79.413.689.939 12.334.613.371 709.282.505 111.668.730.628 - Khau hao trong nam 2.322.193.657 7.262.453.473 1.315.258.702 52.804.507 10.952.710.339 - Tang khac - Thanh 1Y, nhugng ban 154.079.544 154.019 - Giam khic I 2

Si du cutii nam 21.379.258.926 86.676.143.412 13.649.872.073 762.087.012 122.467.361. III. Gil tri con 1#1 \I I. Tai ngay dAu nam 21.813.622.202 62.970.082.090 8.222.451.976 145.830.101 93.151.986.369 2. Tai ngay cuiii [lam 19.480.053.544 55.833.510.436 6.907.193.274 93.025.594 82.313.782.848

8. CHI Pill TRA TRUOC St, call aim So din main

• Chi phi tri trtrifiv dai 19.721.919.855 22.596.051.260 - Cling cy, dyng cu chtra phan b+6 577.163.782 1.351.850.260

- Phi cap quyen khai thac m6 6.437.471.286 7.654.965.000

- Chi phi trong reng m6 73 ha Cat Thanh 647.113.787 1.214.425.000 - Tien thuE dat NMX 45 nam theo hcrp d6ng thue dat 12.060.171.000 12.374.811.000

COng 19.721.919.855 22.596.051.260

9. TAI SAN KHAC So cuei nain SO din nam a- Tli sin ngin ban khac 8.055.874.996 5.403.213.931 - Thue GTGT dupe khau trif 8.055.874.996 5.403.213.931

qng 8.055.874.996 5.403.213.931

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I

22

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CONG TY CO PHAN KIIOANG SAN BINH DINH Dja chi: 11 Ha Huy TO, 77iiinh phi) Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINII Mtn 2015

10. VAY VA Ng TIIUE TAI CHINA So cuOi nim Trong aim So diu nim

Gift trj So c6 kha

Ting Clam Gia trj Sti c6 kha

sang rang trill nu'

Vay dai ban 6.814.421.595 6.814.421.595 194.130.084 851.786.385 7.472.077.896 7.472.077.896

- Tien thuE dat nha may xi 6.814.421.595 6.814.421.595 194.130.084 851.786.385 7.472.077.896 7.472.077 896

Cting 6.814.421.595 6.814.421.595 194.130.084 851.786.385 7.472.077.896 7.472.077.896

11. PliAITRA NGUII BAN Sti cutii nim SO din nim

Gil t c6 kha sing tra SO co kha nang tra

rj tr j no. no.

• Phai tra ngtrei ban ngin ban 22.043.633 22.043.633

- DNTN Xuyen Qtnic Dan 13.536.360 13.536.360 - DNTN TM Van Tai ThC Anh 1.340.000 1.340.000 -LeThjLai 490.000 490.000

- I1ieu buon TruCmg Duyen 5.100.000 5.100.000

- DNTN Thanh Elio 1.577.273 1.577.273

Cting 22.043.633 22.043.633

12. NGLIbi MUA TRA TIEN TRU& So cutii tam Si dtiu nim Ngtrei mua frit lien try& ngin han 129.753.900

- IRIS Corporation-11in Quric ( it 5,790.00 USD) 129.753.900

Ci;ing 129.753.900

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MINI MI OM MINI OMB MINI MINI MIN MINI MINI INN MIN MIN MINI MS MI MINI MINI INN 1111111 ..I

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh plui Quy Nizon, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Nam 2015

13. THUS VA CAC KHOAN ritAi Diu nim SO phi( sinh trong nim Cuiii nim

THU, PHAI NQP NHA Nu& Phil thu Phil app So phii trong nim

S4 di thyv ni5p trong nim

Phil thu Phil nijp

1. Thue 4.086.049.484 1.876.419.786 30.893.098.194 24.135.881.017 1.829.246136 6376.833.715 - Thue Gia tri gia tang dau ra - Thue xuat khau 17.923.325.840 17.968.750.308 45.424.468 - Thue thu nhap doanh nghiep 4.024.100.519 2.304.319.426 1.719.781.093 - Thue thu nhap ca nhan 61.948.965 83.777.087 85.868.797 64.040.675 - Thue tai nguyen 1.876.419.786 10081753775 5.581.339.846 6.376.833.715 - Tien thud (tat 496.922.066 496.922.066 - Thue Mon bai 3.000.000 3.000.000

II. Cic khoin phii thu khic 893154.155 4.136.499384 3.155.995316 87149.913 - Phi cap quyen khai that khoing san 2.840.819.000 2.840.819.000 - Phi bao ve mei tnrerng 893.254.155 1.295.680.384 315.176.316 87.249.913

Ci)ng 4.979303.639 1.876.419.786 35.029.597.578 27.291.876333 1.829.246.236 6.464.083.628

Quyert loan thud cua Cong ty si chju sp. kiom tra csia ca quern thud. Do vise Op dung WI va ccic quy djnh ve that` ddi vdi ishidu loqi giuo dich khtic nhau cu the duvc Kicii

Mich theo nhidu ccich khoc nhau, so' thud duvc trinh bay teen Bcio coo gal chinh có thd bi thay doi then quydt djnh clia co quail thud.

CONG TY CO PHAN KHOANG SAN BiNII DINH Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2015

14. PHAI TRA NGUOI LAO DQNG - Luang phai tra cong nhan vifn

SO cuOi nim So dAu nAm 10.990.695.537

COng 10.990.695.537

15. CHI nit PHAI TRA SO cuiii aim So dsiu nam * Chi phi phai tri ngin hart 2.840.819.000 7.334.765.428 - Th6 lao cua HDQT & BKS 46.000.000 - Cong ty TNHH DVTM Binh Hai 225.000.000 - Doan Dia Chat 506 31.117.428 - Cong ty TNHH van tai & TM Thjnh phat 55.300.000 - Phi quyen khai thic m6 2.840.819.000 5.681.638.000 - Cong ty TNHH Phat tritn ang nghe Thai Son 850.000 - Hieu may Viet Huy (ding phut nhan vien) 1.294.860.000

Cing 2.840.819.000 7.334.765.428

16. PHAI TRA ICHAC * Phii tri nglin ban {chic - Kinh phi Cong Joan - Bat) him xA h6i

SO cuOi nAm SO din nAm 20.889.484.975

1.383.649.618 5.410.587

1.874.264.78 0 n 1.234.076.6

( TADI

170.839.1 1 - Phan Huy Hoang 66.538.660 66.538.66 $\ - Tam thu thus thu nhAp ca nhan 274.451.635 277.969.440 - Thus thu nhAp ca nhan ngutyi ngoai cong ty 2.637.400 1.444.600 - Co ding Quach Xieu An 750.000 750.000 - Quy tra co tire 19.134.838.075 101.437.300 - CO tirc 10% dm co clang Itru ky san chimg khoan SME 1.949.000 1.949.000 - Khac 19.260.000 19.260.000

C6ng 20.889.484.975 1.874.264.787

17. QU'i' KHEN PIItTC LOI, BAN DIEU HANK So cuoi nAm SO nim - Quy khen thtr.ang 4.895.361.328 2.895.361.328 - Quy phtic Ipi 1.121.499.800 - Quy thuerng Ban quan ly, dieu hanh cong ty 4.000 2.000

C;ng 4.895.365.328 4.016.863.128

NI F

ar 11

Di

25

46

MI NM MI IMO •• OM ••Mil MINI 110111 NM IMO all •• •• OM NM Mill 1111111 •• MINI CONG TY CO PHAN KliOANG SAN BiN11 DINH

Dia chi: 11 Ha Huy Tdp. ninth Quy Nhan, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CliiNH Nam 2015

18. VON C116 SO hUh a/ Bang can dOi bin dgng cia von chi! so. beru

Cic khoin myc thugs von chit sir hint

Wm dim tax cies chit sir hen

Mang du Quy you co phito

dlu .1 to plait tneo

Cheab Ifch ty gill

Lqi nhuitoA sau thue chua phin phOi

Tiffin COug

A 1 2 3 4 5 6 SO (lir dim aim trithe 123.926.300.000 19.391.000.000 24.916.162.284 46.233.2%.931 214.466.759/15 - Tang von trong nam truck - Lai trong tam try& 21.064.069.659 21.064.069.659 - Tang khic 9.055.406.931 9.055.406.931 - Giam von trong nam try& - L8 trong narn trtrirc - Gam khic 21.448.036.931 21.448.036.931 SO dir dlu Rini nay 123.926.300.000 19.391.000.000 33.971.569.215 - 45.849329.659 223.138.198.874 - Tang von trong nam nay -1,1i trong nam nay 12.074.316.964 12.074.316.964 - Ting khic 158.076.659 158.076.659 - Giam yen trong nam nay - LS trong nam nay - Giam khic (') 39.653.014.659 39.653.014.659 SO thr catii aim nay 123.926300.000 19391.000.000 34.129.645.874 - 18.270.631.964 195.717.577.838

Ghi cha:

So` tan (VND) Giant khdc caa 10 nhuOn sau dud chtra phan phoi duvc trfch theo Nghj quyit DHDCD so 04/NQ-DHDCD-1141C ngay 18/4/2015

- Tr1ch cd tar 2014 37.177.890.000

- Quy khen thttenig pik. 10 2.106.407.000 - Thur!mg ban di'du hank 210.641.000

- Qu9 ddu ttr phat tricn 158.076.659

(-Ong 39.653.014.659

..6 st•--.k;g 1(4/ = Osa

• /./

12.392.630

12392.630 12.392.630

12392.630

12.392., 12.392.

VAN Z TORN = AN

12.392.630 12.392.630

12.392. 12.392.630

CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thiinh pha Quy Mum Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Num 2015

b/ Chi tiet von diu ttr chu s& hiru - VOn gop ctia Cong ty mg - Von g6p cua cac doi ttrcing khac

Ty le SA cuOi nam SO dliu nam

.N

. 1‘1

0% 100% 123.926.300.000 123.926.300.000

Cling 100% 123.926300.000 123.926300.000

c/ Cac giao dich ve vent v61 cac cha ser h0u va nhusIn

- Vja chit so. heru

phi') phi co tire, chia Iqi Nam nay Nam trtarc

+ Vert g6p dAu nam 123.926300.000 123.926.300.000 • + Vein g6p tang trong nam + V6n gap giam trong nam + VOn g6p cuOi nam 123.926300.000 123.926300.000 - Co tin Iqi nhuin di chia 18.144.489.225 12.126.051.850

d/ Co phieu SO cuoi nam SO dAu nam

- S6 ltricrng co phieu ding ks, phit Wirth - SO luvng c6 phieu bin ra cling dung + CO phieu phO thong + Co phieu uu dai - SO luvng co phieu dtryc mua lai + CO phieu ph6 thong + CO phieu 1111 dal - So luvng co phieu dung Itru haul] + Co phieu ph6 thong + CO phieu tru dal • Menh gia co phieu dang Itru hanh: 10.000 d/CP

e/ Cac quf, cua doanb nghi0 - Qtq DAu to va phut trien

19. CAC KHOAN MVC NGOAI BANG CAN DOI TOAN • Ngocti tF cac 100 - USD

COng

34.129.645.874 33.971.569.215

34.129.6.45.874 33.971.569.215

SO cuoi nam SO dAu nam

878,206.53 147,713.74

878,206.53 147,713.74

VI. THONG TIN BO SUNG CHO CAC KIIOAN MVC TRIM BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANII

I. TONG DOANII THU BAN HANG VA CUNG CAP DICH - Doanh thu ban hang

Nam nay Nam trtrerc

123.231.338.944 177.979.562.681

COng 123.231338.944 177.979.562.681

2. CAC KIIOAN GIAM TRU DOANH THU - Thus xuAt khAu

Nam nay Nam tru&c

24.091.387.290

Cling

24.091.387.290

27

48

CONG TY CO PHAN KIIOANG SAN BLNH DINH Dia chi: 11 Ha Huy Tip, Thanh phd Quy Nhow, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Ndm 2015

3. DOANI1 THU THUA.N VE BAN HANG VA CUNG CAP DICII VV

- Doanh thu thuan ban hang COng

Nam nay Nana trithc

123.231.338.944 153.888.175.391 123.231.338.944 153.888.175.391

0 TIU

4. GIA VON HANG BAN

- Gia von cua thanh pham a bin

COng

5. DOANH THU HOAT DQNG TA! CHINH

- Lai tin girl, tien cho vay

- Lai chianti tech ty gia thvc hi6n

Cpng

6. CIII Pill TAI CHINII

- Lai tin vay

- L8 do chenh tech ty gia da thvc hifn

Cpng

7. TI1U NHAP KHAC - Doanh thu tuyen mAti

- Thanh ty tai sin c6 djnh

- [loan nhip chi phi XD CSHT (73ha m6 Cat Thanh)

- Thu nhap khic

Cgng

8. CIII PHI BAN HANG VA CIII PHI QUAN LY DOANI! NGIIICP a) Cic khoin chi phf bin ding phit sink trong ky - Chi djch v bao bi

- Chi phi khau hao TSCD

- Djch vu mua ngoii

Nam nay Nam trirerc

92.380.164.506 107.040.687.482

92.380.164.506 107.040.687.482

Nam nay Nam trithc

22.195.497 26.847.103

1.868.644.786 670.653.622

1.890.840.283 697.500.725

Nam nay Nam trirtk

6.379.037

506.995.435

99.896.553

506.995.435 106.275.590

Nam tr 9.090.9 ti.

2.920.000.000

28.232.000

55.058.565 2.957.322.909

Nam nay Nam trtr&c

1.182.299.750

18.958.335

33.090.908

10.162.260.134

10.149.692.146

NAM nay

55.058.565

N

C6ng 10.181.218.469 11.365.082.804 ===.=•111Mil=

b) Cic khoin chi phi quin Iy doaab nghiip phit slob trong 14, Nam nay Nam trir6c - Chi phi Tahiti vien quan 1y 2.980.365.039 3.193.153.952 - Chi phi do dung van phi:mg 35.121.545 33.926.545 - Chi phi khau hao TSCD quan 1Y 58.790.092 206.662.380 - Thud vi 16 phi 1.724.029.364 2.589.475.648 - Djch vu mua ngoai 2.490.640.952 3.510.203.662

- Cac khoin chi phi QLDN khic 441.276.000 3.003.128.000

C6ng 7.730.222.992 12.536.550.187

28

49

CONG TY CO PHAN KIIOANG SAN BINH DINH Dia chi: 11 Ha Huy Tip, Thanh ph6 guy Mum, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH Ndm 2015

9. C111 PHI SAN XUAT, KIN!! DOANI1 THEO YEU TO Nam nay Nam trtrrc

- Chi phf nguyen lieu, vat lieu 50.212.781.555 87.081.308.639

- Chi phi nhin cong 15.057.973.778 17.985.643.242

- Chi phi khAu hao TSCD 10.952.710.339 20.490.704.610

- Chi phi djch vu mua ngoai 31.087.925.581 48.313.610.474

- Chi phi bing tien khac 510.728.000 3.621.605.678

Cr)ng 107.822.119.253 177.492.872.643

10. CIII PHI THUE THU NIIAP DOANH NGHIEP HIEN HANII Nam nay Nim trtrk

- Chi phi thue TNDN tinh Hit) thu nhap chju thue hien hanh 2.304.319.426 5.430.333.303

COng 2.304.319.426 5.430.333.303

11. LAI CO BAN TREN CO PHIEU

- Loi nhuan ke toan sau thug TNDN

- Lqi nhuan phan be cho c6 ding sa ht7u cO phieu ph6 thOng

- CO phieu phO thong Bang kru hinh binh quin trong kY

- Lai ca bin trio ca phieu

12. CIII PHI CUA HQ! DONG QUAN TRj VA BAN KIEV SOAT

- Thu lao ctia HOi ding quin tri vi Ban kiem soat

COng

Nam nay Nam trtren

12.074.316.964

21.064.069.659

12.074.316.964

21.064.069.659

12.392.630

974 orgaz 12.392

CONG Tr ''.01.4/141

Nam nay Nam trtr61vu Tu v

528.000.000 561.600.lifich ToA.

528.000.000 561.6040AM . rp F060

13. THUE TNDN PHAI NQP VA LQI NIIU4N SAU THUE TRONG Nam nay Nam trtrerc + Tang Iqi nhujin truserc time 14.378.636.390 26.494.402.962 + Cic khoin dieu chinh tang 315.416.000 5.319.536.351 + Cac kboin dieu chinh giam 320.682.005 3.131.751.090 + Tang thu nhftp chju thue 14.373.370.385 28.682.188.223 + Thue TNDN phai nOp 3.162.141.485 6.310.081.409

+ Thue TNDN &roc mien, giam 857.822.059 879.748.106

+ Thue TNDN con phdi nOp 2.304.319.426 5.430.333.303 + Lyi nhu(in sau thue TNDN 12.074316.964 21.064.069.659

VII. NIIONG THONG TIN BO SUNG

1- Ciao djch gifra cic ben lien quan: Khong phat sinh

2- Ve bio cio by ph#n:

- VE t1nh vitc kinh doanh:

COng ty hoot dOng trong linh vvc khai that vi the bien khoing sin vi chi co mat hang cha yeu la cic loci quang

khoing san titan, hoot dOng sin xuAt ctia tong ty la mOt quy trinh khep kin tir khiu khai that den khau sin xuat ra

thinh pham tieu thu.

- Ve khu vur dja 1Y:

Hoot Ong sin xuAt cua Cong ty nAm trong pham vi mOt tinh.

29

50

14p, ngay 18 awing 01 nam 2016

Tting Giam dot

ten, Clang dau)

LONG TY CO PHAN KHOANG SAN BLNH DINH Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CH!NH Nam 2015

3- Iliko cao ve Cong cy tai chinh: Tinh hinh sir dung cling cu tai chinh phai sinh tui doanh nghiep:

- Vd hop ddng ky hon: Khong phat sinh

4- Thuyet minh ve Wen Clang Lqi nhuan sau thud caa nam 2015 so vOi flint 2014

Doanh thu ban hang Nam 2015 bang 69,24% so v&i nam try& vit Lai nhuan sau thud NAm 2015 so vii nam tnrac chi bang 57,32%, do cac nguyen nhan chinh sau: - Thj truong tieu thu hang hart kho khan hon va gia ban giam han. - Cac khoan chi phi dau vao tang cao hon nhu: dien, xang dau, thud , phi...

5- SO lieu so sinh

SO du dAu nam tren Bao cao tai chinh nam 2015 ket thtic ngay 31 thing 12 nam 2015 la so du cu6i nam tren Bao cao tai chinh nam 2014 di dupc kiem town beri tong ty TNI-11-1Dich vu Tu van Tai chinh Ke twin va Kiem town Phia Nam (AASCS).

Nhu dA With bay tai thuyet minh se, 111.1, ke tir ngay 01 thing 01 nam 2015 Cong ty di lip dung ThOng tu s6 200/201411'T-BTC ngay 22 thing 12 nam 2014 cita BO Tai chinh huffing can Che dO kd toin doanh nghiep thay the Quyet djnh s6 15/2006/QD-BTC ngay 20 thing 3 nam 2006 cua BO twang BO Tai chinh vi Thong to s6 244/2009/TT-BTC ngity 31 thing 12 nam 2009 ctia BO Tai chinh. Cong ty di trinh bay lai cac s6 lieu so sinh qui djnh can Che db ke wan doanh nghiep meri nay. 0

• Trinh bay 191 s6 lieu dad nam theo Thong tit 200/2014 ngay 22 thong 12 nam 2014. k - Trich bang can dOi ke twin: Dan vi tinh: 1120

CHI TIEU ma sif,

SO Clau nam

Theo bao cao ktem loan nim

2014

Dieu chinh theoTrinh TT 200/2014

bay Iii

Quy (tau tu phat trien 417 21.579.231.697 33.971.569.215 33.971.569.215

TONG CQNG TAI SAN 21.579.231.697 33.971.569.215 33.971.569.215

1-

Ngtrtri lap hien

(KY, hp ten) Ke loin trutYng

(Ky, hp ten)

A-Leactl-

Nguyen Thj Tuyet Minh Huynh Ngac Bich

30

51

TONG 136C o•o CONG

CO PH„ I KilOANG SAN

o BINH DINH cf

fie" oinh 147

CONG TY CO PHAN KHOANG SAN BINH DJNH NGlidl DA! DItN THEO PHAP LUAT

52