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CONG TY COPHA.NII~52 THANH THAI - Q.io - TP.R~M
=:
'l.~/I~I~ ~/II~~/II
BAo cAo TAl CHiNHTONGHO]>•
Quy 2 Dam 2016
CONG TV CO PHAN TIE
Dja chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp.IICMBAo cAo TAl CJ-!iNHTONGHOPQU)' 2nam2016
nANG CANDOl KE ToANTai ngay 30 thang 06 nam 2016
Dun vi tinh: VND
Mil ThuyetTAl SAN s6 minh S6 cu6i ky S6 oftu nam
A - TAl SAN NGAN Hi),N 100 185.698.027.135 255.425.713.306
I. Ti~n va cac khoan nrong oU'(Yngti~n 110 V.I 67.047.113.758 104.196.352.576l. Ti€n III 8.547.113.758 17.696.352.5762. Cac khoan tuong dirong tien 112 58.500.000.000 86.500.000.000
II. Cac khoan o§u nr tai chinh ng~n han 120 1.330.347.400 1.184.679.9001. Chung khoan kinh doanh 121 V.2 4.077.271.370 4.077.271.3702. Du phong giam gia chirng khoan kinh doanh ( * ) 122 V.2 (2.746.923.970) (2.892.591.4 70)3. D~u tu nam giCi' dSn ngay dao han 123
III. Cac khoan phai thu ng~n han 130 57.851.673.317 87.825.964.3261. Phai thu ng~n han cua khach hang 131 V.3 57.210.692.829 80.561.881.3112. Tra truce cho ngiroi ban 132 VA 1.187.618.503 2.498.431.614" Phai thu noi bOngan han 133.).
4. Phai thu theo tiSn dOkS hoach hop d6ng xay dung 1345. Phai thu va cho vay ng~n han 1356. Phai thu ng~n han khac 136 V.S 9.222.735.754 13.610.351.3117. Dir phong phai thu ng~n han kh6 do! ( * ) 137 V.6 (9.769.373.769) (8.844.699.910)8. Hi san thieu cho XLI' Iy 139
IV. Hang tBn kho 140 56.384.188.728 57.413.463.8561. Hang t6n kho 141 V.7 62.019.153.031 64.309.271.5212. 01)' phong giam gia hang t6n kho ( *) 149 V.8 (5.634.964.303) (6.895.807.665)
V. Tili san ng~n hl;ln khac 150 3.084.703.932 4.805.252.6481. Chi phi tra tm6'c ng~n h<;ln 151 V.9 834.828.470 332.658.1602. Thu6 gia trj gia tang dUQ'ckhiu tru 152 1.559.844.692 670.097.413" Thue va cac khoan khac phaithu Nha nu6"c 153 V.16 690.030.770 3.802.497.075.).
4. Giao djch mua ban I?i trai phi6u Chinh phu 1545. Hi san ng~n h<;lnkhac 155
CONG TV CO PHAN TIE
Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp.HCMBAo cAo TAl CI-IINH TONG HOPQuy 2 nam 2016
'ii'~';TI'sAN-I;AiH~N"-"-~ .._..,_. -...... --200 137.468.999.459 138.924.863.818
I. Cac khoan phai thu did han 210 500.000.000 500.000.0001. Phai thu dai han cua khach hang 2112. Tra tnroc eho nguoi ban dai han 2123. V6n kinh doanh 6" cac don vi true thuoc 2134. Phai thu nQi bQdai han 2145. Phai thu v~ eho yay dai han 2156. Phai thu dai han khac 216 V.5 500.000.000 500.000.0007. Du phong phai thu dai han kho doi ( * ) 219
II. Titi san e6 djnh 220 29.225.907.233 28.238.259.1181. Tai san e6 dinh hfiu hinh 221 V.IO 18.883.616.868 17.784.933.467
Nguyen gia 222 29.789.069.724 27.947.805.306Gia tri hao man lily kd ( * ) 223 (10.905.452.856) (10.162.871.839)
2. Tai san e6 djnh thue tai ehinh 224Nguyen gia 225Gia tri hao man liiy kd ( *) 226
3. Tai san e6 dinh vo hinh 227 V.ll 10.342.290.365 10.453.325.651Nguyen gia 228 12.192.057.112 12.192.057.112Gia tri hao man liiy kd ( * ) 229 (1.849.766.747) (1.738.731.461)
III. Bit dQng san d~u to' 230 V.13 11.916.526.443 11.916.526.443Nguyen gia 231 13.531.170.316 13.531.170.316Gia tr] hao mon lfiy k~ ( * ) 232 (1.614.643.873) (1.614,643.873)
IV. Tai san dO'dang dai han 240 16.032.941.411 15.085.566.7491. Chi phi san xu§t kinh doanh dai han 2412. Chi phi xay dung CO' ban do' dang 242 V.12 16.032.941.411 15.085.566.749
V n~uto' Hli ehinh diti h~n 250 79.357.476.250 82.483.336.4221. D:1utu vaGeong ty con 251 V.2 29.590.000.000 24.290.000,000
2. D§.utu VaGeong ty lien doanh, lien k~t 252 V.2 44.400.000.000 44.400.000.000
4. D§.utu gop v6n VaGdun vi khae 253 8.674.710.000 17.174.710.0005. Dll phong giam gia d:1utLl'tai ehinh dai h?n ( * ) 254 V.2 (3.307.233.750) (3.381.373.578)
6. D§.utLl'n~m giCi'd~n ngay dao h?n 255
VI. Titi san dai h~n khlac 260 436.148.122 701.175.0861. Chi phi tra tnro-e dai h?n 261 V.9 436.148.122 701.175.0862. Tai san thu~ thu nh~p hoan I?i 2623. Tbi~t bi, v~t tLl',plW tung tbay th~ dai h?n 2634. Hi san dai h?n khac 2685. LQ'ith~ thuung m?i 269
T()NG CONG TAl SAN 270 323.167.026.594 394.350.577 .124
2
CONG TY CO PHAN TIE
Dia chi: 52 TI1(1nh Thai, Phuong 12, Quan 10, Tp.HCMBAo CAOTAI CHINH TC')NG HOPQuy 2 nam 2016
s6 dAu namNGUONVONMa Thuyets6 minh se cu6i ky-- __!C_
C- N() PHAI TRA 300
I. Ng ng~nhan 3101. Phai tra ngiroi ban ng~n han 311 V.14
2. Nguei mua tra tien trtroc 312 V.15
3. TI1U~va cac khoan phai nOpNha mroc 313 V.164. Phai tra nguoi lao dong 3145. Chi phi phai tra ng~n han 3156. PMi tra nOi bO ng~n han 3167. Phai tra thea ti~n dO k6 hoach hop d6ng xay dung 3178. Doanh thu chua thirc hien ng~n han 3189. Phai tra ng~n han khac 319 V.17
10. Yay va no thue tal chinh ng~n han 320 V.IS11. D\I phong phai tra ngan han 32112. Quy khen thuong, phuc 19'1 32213. Quy blnh 6n gia 32314. Giao dich mua ban lai trai phieu Chinh phu 324
II. Ng' diii han1. Phai tra nguoi ban dai han2. Ngiroi mua tra ti~n tnroc da: han3. Chi phi phai tra dili hf;ln4. Phai tra nOi bO v€ v6n kinh doanh5. Phai tra nQi bO dili hf;ln6. Doanh thu chua thllC hi~n dili hf;ln7. Phai tra dili h?n khac8. Yay vil nQ'thue tili chinh dili hf;ln9. Trai phi6u chuySn d6i10. C6 phi~u uu dai11. Thu6 thu nh?p hoan If;liphai tra12. D\I phong phi'li tra dili lWn13. Quy phat triSn khoa hoc vil cong ngh~
330331332333334335336337338339340341342343
76.529.260.325
76.529.260.32534.245.924.5411.510.572.039152.066.626
1.078.583.158126.345.567
8.359.644.71931.056.123.675
136.770.437.251
134.770.437.25115.039.817.083
367.661.6203.787.606.1491.707.736.737473.844.075
635.070.0001.349.260.111
111.409.441.476
2.000.000.000
2.000.000.000
3
CONG TV CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp.I-lCMI3AO CAO TAl CI-lINH TONG HQPOuy 2 niim 2016
"1;-':'V()NCI-iiJS<i'iImJ--·--------io0I. V6n chu So' hu'u1. V6n gop cua chu so' hfru
- C6phieu pho thong co quyen bidu quyet- C6phieu LCU diii
2. Thangdu v6n c6 phan3. Quyen chon chuyen d6i trai phieu4. V6n khac cua chu so' huu5. C6 phieu quy ( * )6. Chenh lech danh gia lai tai san7 Chenh lech ty gia h6i doai8. Quy dilu tu phat tri~n9. Quy h6 tro s~p x~p doanh nghiep10. Quy khac thuoc v6n chu so' hiruII. LQ'inhuan sau thu~ chua phan ph6i
- LNST chu:aphdn phoi liiy ki din cu6i kY truoc- LNST chua phdn ph6i kY nay
410411 V.19
41Ia411b412413414415416417418 V.19
419420421 V.19
421a421b
12. Nguon v6n d§u nr xay dung co' ban 422
II. Ngul>n kinh phi va quy khac 4301. Nguon kinh phi 4322. Nguon kinh phi dll hinh thanh tai san e6 dinh 433
TONG CONG NGUON VON
Ngu'iriI~pbi~u K~ toan tru-o'ng
440
246.637.766.269
246.637.766.26995.699.000.00095.699.000.000
147.820.799.944
3.117.966.32511.026.889.036(7.908.922.711)
323.167.026.594
257.580.139.873
257.580.139.873'95.699.000.00095.699.000.000
147.214.109.765
14.667.030.108. 652.616.458
14.014.413.650
394.350.577.124
TP. H6 ChI Minh, ngay 29 thang 07 nam 2016
_____ .
HuynhBaoKhanh Ph~mThuy Oanh
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CONG TV CO PHAN TIE
Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp.HCMBAO CAOTAr CHiNH T6NG HOI'QlIY2 flam 2016
:~",.-.". '~'-'-'.~,.~~., •• ,.,.",,~ ••,.: ,,_,-<>,~ ',~_."", _ 0.' "_'_','" j"".
nAo cAo LlfU CHUYENTIEN T~(Theo phutrng phap true ti~p)
Quy 2 Dam 2016
Dan vi tlnh: VND
Thuyet LOy k~tll'd~u nam d~n cuaiky nay
MliCHi nEU sa minh ______ ~N~a~m~n=a~y ~N=a=m~t~ru~·6~·c
I. Luu ChUY~Dti~n til' hoat di)ng kinh doanh
1. Tien thu tir ban hang, cung dip djch vu va doanh thu khac 012. Ti6n chi tra cho ngtroi cung dip hang hoa va dich V\) 023. Ti6n chi tra cho ngiroi lao d<)ng 034. Tien chi tra liIi vay 045. Ti6n chi n<)pthue thu nhap doanh nghiep 056. Ti~n thu khac ta hoat d<)ngkinh doanh 067. Ti~n chi khac cho hoat dong kinh doanh 07
87.991.770.323 110.317.387.973
(45.606.927.167) (117.579.942.980)
(8.276.916.640) (9.895.268.074)
(2.661.079.245) (2.595.064.083)
25.034.105.623 21.466.739.336
(14.898.554.742) (17.196.774.180)
41.582.398.152 (15.482.922.008)Luu cllUyRIl tiJI1 thuan tir hO{lt il~l1g kinh doanh 20
II. Luu chuyen ti~n til' hoat di)ng diiu nr
1. Ti~n chi d~ mua sam, xay dung tai san e6 dinh vacac tai san dai han khac 21
2. Ti€n thu til" thanh ly, nhuong ban tai san c6 dinh vacac tai san dai h<;111khac 22
3. Ti€n chi eho yay, mua cac cong Cl) ng elladan vi khae
4. Ti~n tim h6i cho vay, ban I~i cac cong Cl) ng clla(500.000.000)23
dO'nvi khae5. TiGnchi d~u tu, gop v6n vao don vi khae6. TiGnthu h6i d~u tu, gop V611vao dan vi khac7. TiGntim liIi cho vay, c6 tuc va 19'inhu~n du'9'c chia
24
25
26
27
1.000.000.000
(1.462.400.000)
1.632.755.921 2.122.008.005
L,cu chuyin tiJI1 thUlill tir 11O{ltil~llg dOu til' 30 1.632.755.921 1.159.608.005
7
CONG TV CO PHAN TIE
Dis chi: 52 Thanh Thai, Phuong 12, Quan 10, Tp.HCMBAo cAo TAl CHiNI-I TONG HOPQuy 2 nam 2016
l'huyiltMii
CHi TIEU sa minh
III. Luu chuyen ti~n til' hoat d{lng tai chinh
1. Ti€n thu tu phat hanh c6 phieu, nhan gop Y6ncuachu S()' hflu 31
2. Tien tra lai Y6ngop cho cac chu sc htru, mua laic6 phieu cua doanh nghiep ail phat hanh 32
.., Tian yay ngan han, dai han nhan aU9'C 33-'.
4. Tian chi tra no g6c yay 345. Tian chi tra no thue tai chinh 356. C6 tire, lei nhuan ail tra cho chu 50' hiru 36
Lu'Uc1luyin ti€n tltu(1l1til' lIo{tt d~l1gtiti chinlt 40
LU'u chuyen ti~n thuiin trong ky 50
Ti~n va urong dirong ti~n d§u ky 60 V.l
Anh huong cua thay d6i ty gia h6i doai quy d6i ngoai t~ 61
Ti~n va tU'(J'ngdU'(rng ti~n cU6i ky 70 V.l
NgU'('riI~p bi~u Ke toan tru·i)·ng
Huynh Bao Khanh Phl.lm Thuy Oanh
Luj' kil til' dAu nlim diln cu6i ky nay
Nlim nay Nlim trutrc___ ...:...;.::=..:.:..::..::-=.
26.917.832.030 94.932.960.595
(107.271.149.831 ) (73.162.719.046)
(7.875.500) (7.043.956.200)
(80.361.193.301) 14.726.285.349
(37.146.039.228) 402.971.346
104.196.352.576 96.070.052.815
(3.199.590)
67.047.113.758 96.473.024.161
8
CONG TV CO PHAN TIE
Dja chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHiNH TONG HOPQuy 2 narn 2016-----------.------ ---_._. _ .•_. ._--_. --.---"'-------------~
nAN THUYETMINH nAo cAo TAl cHiNH
Quy 2 nam 2016
I. D~C DIEM HO~T DONG ellA CONG TY1. Hinh thirc so' huu v6n
2. Linh vue kinh doanh3. Nganh ngh~ kinh doanh
: Cong ty C6 phAn: San xu~t -thirong mai - dich vu: Thi~t k~ san xuk gia cong lap nip va kinh doanh cac mat hang dien nr dand~ng;, Dai Iy ky giri hang hoa; mua ban hang hoa lien quan d~n cac san ph~mve giay, ...
II. KY KE ToAN, DON VI TIEN T~ SIr Dl)NG TRONG KE ToAN1. Ky k~ toan
Ky k~ toan cua Cong ty b~t dAutu ngay 01 thang 04 va kSt thuc vao ngay 30 thang 06 nam 2016.
2. DO'nvi ti~n t~ suodung trong k~ toan : dBng Vi~t Nam (VND)•
III CHuAN M1/C VA CHt DO KE ToAN Ap DUNG1. Chu§n muc va Ch~ oQ k~ toan ap dung
Ngay 22 thang 12 nam 2014, B(\ Tai ehinh da ban hanh Thong tu s6 200/20 14/TT-BTC huong dfu1ChS d(\ kS toandoanh nghiep thay th~ Quy~t dinh s6 15/2006/QD-BTC ngay 20 thcing 03 nam 2006 ella B(\ tru6ng B(\ Tai ehinh vaThong tu·s6 244!2009/TT-BTC ngay 31 thang 12 nam 2009 ella B(\ Tai ehlnh. Thong tu nay co hi~u h,reap d\lngeho nam tai ehlnh b~t dAuvao ho~e sau ngay 01 tMng 01 nam 2015. Van phong Cong ty t<;tiTP. H6 Chi Minh apd\lng cae Chu~n mve kS toan, Thong tu nay va cae Thong tu khae hu6ng d~n thl,fehi~n ChuAnml,fek~ toan eua B(\Tai ehinh trong vi~e I~p va trlnh bay Bao eao tai ehinh.
2. Tuycn b6 v~ vi~c tuan thu chudn m\l'c k~ toan va ch~ OQk~ toan
Ban T6ng Giam d6e dam bao dil tuan thi'!yeu cAuella cae Chu~n ml,fekS toan va Ch~ d(\ K~ toan Doanh nghi~pVi~t Nam dUQ'eban hanh thea Thong tu·s6 200/20 14/TT -BTC ngay 22 thang 12 nam 2014 cling nhu cae ThOng tuhuang d~n thl,fehi~n Chu~n mve k~ toan ella B(\ Hi ehlnh trong vi~e l~p va trlnh bay Bao eao tai ehinh.
3. mnh thu'c k~ toan ap d\lngCong ty Slr d\lng hlnh tMe kS toan chung tll' ghi s6.
IV. cAc cHiNH SACH KE ToAN Ap Dl}NG
1. Or sO'I~p Bao CaDtai chinhBao eao tai ehlnh dU9'eI~p tren CO' sa k~ toan d6n tfeh (trtl' cae thong tin lien quan dSn cae lu6ng ti~n).
2. Ole giao dich b~ng ngol}i t~
Cae giao dieh phat sinh b~ng ngo<;tit~ dUQ'eehuy~n d6i thea 1)' gia t<;tingay ph<itsinh giao dieh. S6 du cae khoanm\le ti~n t~ e6 g6e ngo<;tit~ t<;tingay kSt thuc ky k~ toan duQ'cqui d6i thea ty gia t<;tingay nay.
Chenh l~ch ty gia phat sinh trong ky tll' cac giao djch b&ngngo<;tit~ duQ'c ghi nMn vao doanh thu ho<;ttd(ing taichinh ho~c chi phi tai chinh. Chenh I~ch ty gia do danh gia l<;ticac khoan m\le ti~n t~ co g6c ngo<;tit~ t<;tingay kEtthuc ky kS toan sau khi bu tru chenh l~eh tang va chenh I~eh giam QUQ'cghi nh~n vao doanh thu ho<;ttd(\ng tai ehinhho~c chi phi tai chinh.
9
CONG TV CO PHAN TIE
Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP, H6 Chi MinhBAo cAo TAl CI-IINH TONG HOPQuy2nam2016Ban thuyet rninh bao cao tai chinh (tiep theo)''''''''''''''-'''''''''''''''''''''''-.-;---=---- .
T_ygi~,slr dl)ng,de ,quy d6i cac gi~o dich phat sinh bang ngoai t~ [a ty gia giao dich thuc t€ tai thoi diem phat sinhgiao dich. Ty gia giao dich thuc te doi voi cac giao dich bang ngoai t~ du<;Ycxac dinh nhu sau:
- TY gia ,giao dich thuc t~ khi .mua ban ~go~i t~ ( hop d6ng mua ban ngoai t~ giao ngay, hop d6ng ky han, hQP d6ngtu:ong_lai, ,hQ'Pdong quyen chon, hQ'Pdong hoan d6i ): ty gia ky k€t trong hop d6ng mua, ban ngoai t~ giua Cong tyva ngan hang,
- N~u hQ'Pd6ng khong quy dinh ty gia thanh toan:
D6i voi ,cac kho~n gop v6n hoac nhan v6n gop: ty gia mua ngo~i t~ clla ngiin hang nai Cong ty mo' taikhoan de nh~n von clla nha dftu tu t~i ngay gop v6n,
D6i vO'}nQ'phai thu: ty gia mua clla ngiin hang thuang m~i nai Cong ty chi dinh khach hang thanh toan t~itho'i diem giao dich phat sinh,
D6i vO'in9' phai tra: ty gia ban cua ngiin hang thuang m~i nai Cong ty dl)' ki~n giao dich t~i tho'i di€m giaodjch phat sinh,
D6i vai cac giao dich mua s~m tai san ho(ic cac khoan chi phi dUQ'cthanh toan ngay b~ng ngo~i t~ ( khongqua cac tai khoan phai tra ): ty gia mua clla ngiin hang thuang m~i nai Cong ty thvc hi~n thanh toan,
Ty gia str dl)ng d€ danh gia [~i s6 du cac khm'tn illl)Cti~n t~ co g6c ngo~i t~ t~i ngay k€t thuc ky k€ toan duQ'Cxacdjnh thea nguyen t~c sau:
- D6i v6'i cae khoan ngo~i N gfri ngiin hang: ty gia mua ngo~i t~ ella ngiin hang nai Cong ty rna tai khoan ngo~i t~,
- D6i vai cae khoan ml)Cti~n t~ co g6e ngo~i t~ dUQ'cphiin [o~i [a tai san khae: ty gia mua ngo~i t~ ella Ngiin hangTMCP Cong thuang Vi~t Nam - Chi nhanh H6 Chi Minh (Ngiin hang Cong ty thuo'ng xuyen co giao dieh ).
- D6i v6'i cae khoan m1,leti~n t~ co g6e ngo~i t~ dUQ'cphiin [o~i la TIQ' phai tra: tY gia ban ngo~i t~ ella Ngiin hangTMCP Cong thuang Vi~t Nam - Chi nhanh H6 Chi Minh ( Ngiin hang Cong ty thuang xuyen co giao dich ),
3. Ti~n vii tu'O'ng (hro'ng ti~n
Ti~n va cae khoan tuang duong ti~n bao g6m ti~n m(it, ti~n gfri ngiin hang, ti~n dang chuy€n va cac khoan dftu tung~n h~n co thai h~n thu h6i ho(ie dao h~n khong qua 3 thang k€ tlr ngay mua, d~ dang ehuy€n d6i thanh mQt [u9'ngti~n xae dinh eUng nhu khong co nhi~u rui ro trong vi~c ehuy€n d6i.
4. Cae khoan dftu tu' tili ehinh
Chung khotin kinh doanhKhoan dftu tu duQ'c phiin [o~i la ehu'ng khoan kinh doanh khi n~m giG'vi m1,lcaich mua ban d€ ki€m [ai,
ChUng khoan kinh doanh dUQ'eghi s6 k~ toan thea gia g6c, Gia g6e cua chung khoan kinh doanh duQ'c xae dinhthea gia trj hQ'p [y eua eac khoan thanh toan t~i thai di€m giao djch phat sinh cQng cac chi phi lien quan d~n giaodich mua ch(mg khoan kinh doanh,
Tho'i di~m ghi nh~n cac khoan chu'ng khoan kinh doanh la thai diSm Cong ty co quy~n sa hu'u, C1,lth€ nhu sau:- D6i vo-ichimg khoan niem y~t: duQ'cghi nh<\int~i thai diSm khap [~nh ,- D6i voi eh(mg khoan chua niem y€t: dU'Q'eghi nh~n t~i thai diSm chinh thire co quy~n s6 hllu thea quy dinh clla
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CONG TV CO Plt<\N TIE
Dia chi: 52 Thanh Thai, Phuong 12, Qu~n 10, TP. H6 Chi MinhBAo cAo TAJ CHiNH TONG HOPQuy 2nam 2016Ban thuyet minh bao cao tai chinh (tiep theo)-""'~-~--- " ----- ~~--.' ........ -.
T!~n I~i, C? t~c va IQ"~nh~~n cua cac ky tr~'ac khi .chung khoan kinh doanh duoc rnuaduoc hach toan giarn gia tricua chmh chung khoan kmh doanh do. Tien lai, co tire va loi nhuan cua cac 'ky sau khi clnrng khoan kinh doanhdu~c ~ua ~uQ"~~hi n~;~nd~anh thu. C6 tire duoc nhan bang c6 phieu chi duoc thea doi 56 IUQ"ngtang them, khongghi nhan gia tn co phieu nhan duoc.
DlJ'phong giam gia chirng khoan kinh doanh duoc I~p cho nrng 10\1ichirng khoan dtroc mua ban tren thi tnronz vaco _giatri hq~ Iy t~§p hon gia g6c. Gia tri hop ly cua chimg khoan kinh doanh niem y~t tren thi tnrong chUng khoanh~\1c~uQ"~gla? d!ch ~ren san UPCOM la gia dong cua t\1ingay k~t thllc ky k~ toano Truong hgp t\1ingay k~t thllc kyke .toan.th! truang chO'n? kh?an hay san UPCOM khong giao djch thl gia trj hqp Iy cua chUng khoan ia gia dong cU'aphlen glaO djch truo'C lien ke vo-ingay k~t thuc ky k~ toano
Tang, gi<'llns6 dt,rphong giam gia chung khoan kinh doanh dn phai trfch I~p t\li ngay k~t thllc ky k6 toan duqc ghinh~n VaGchi phi tai chinh.
CaekllOiin clio vay
Oic khoan cho yay duvc xac djnh thea gia g6c trir cac khoan dt,rphong phai thu kho doi. Dt,r phong phai thu k116doi cua cac khoan cho yay duvc I~p can cu va dv ki~n muc t6n th§t co thS xay ra.
Oie klloiin dflu ttf Vllo ding ty con, eong Iy liell kitC6ng ty con
Cong ty con la doanh nghi~p chiu sv ki€m soM cua Cong ty. Vi~c kiSm soM d<;ltdUQ"ckhi Cong ty co kha nang kiSmsoat cac chfnh sach tai chinh va hO\1td(>ngcua doanh nghi~p nh~n dAu tu nh~m thu dO'qc Iqi ich kinh t~ tir cac hO\1td(>ngcua doanh nghi~p do.
C6ng ty lien kitCong ty lien k~t la doanh nghi~p rna Cong ty co anh huang dang k€ nhung khong co quy~n ki€m soat d6i vo-i cacchinh sach tai chinh va hO\1td(>ng.Anh huang dang k€ thS hi~n a quy@ntham gia vao vi~c dua ra cac quy~t djnh v~chfnh sach tai chinh va hO<;ltd(>ngcua doanh nghi~p nh~n dAuto' nhung khong ki€m soat cac chinh sach nay.
Cac khoan dAu tu vao cong ty con, cong ty lien doanh, lien k~t duQ'c ghi nMn ban dAu thea gia g6c, bao g6m giamua ho?c khoan gop v6n c(>ng cac chi phi lien quan tqrc ti~p d~n vi~c dAu tu. Truemg hgp dAu tu bang tai san phiti@nt~, gia phi khoan dAu tu dUQ"cghi nh~n thea gia tri hgp Iy cua tai san phi ti6n t~ t\1ithai di€m phat sinh.
C6 tuc va IQ'inhu~n cua cac ky truo-c khi khoan dAu tu duQ'cmua duQ'c h<;lchtoan giam gia tri cua chinh khoan dAutu do. C6 tuc va IQ'inhu~n cua cac ky sau khi khoan dAu tu dO'qc mua dUQ'cghi nh~n doanh thu. C6 tuc duqc nh~nbang c6 phi~u chi duQ'c thea doi s6 IO'Q'ngc6 phi~u tang them, khong ghi nh~n gia tri c6 phi~u nh~n duQ'c.
Dt,rphung t6n th§t cho cac kho<'mdAu tu vao cong ty con, cong ty lien k~t duqc trich I~p khi cong ty con, cong tylien k~t bi 16vO'imu'c trich I~p bang chenh i~ch gifra v6n gop thv t~ cua cac ben t\1icong ty con, cong ty lien k~t vav6n chu sO'hU'utht,rc co nhiin vo-i ty I~ gop v6n cua Cong ty so vo-it6ng s6 v6n gop tht,rc t~ cua cac ben t\1icong tycon, cong ty lien k~t. N~u cong ty con, cong ty lien k~t la d6i tUQ'ngI~p Bao cao tai chinh hqp nh§t thi can cu' dSxac djnh dt,rphong t6n th§t iii bao cao tai chinh hQ'pnhiit.
Tang, giam s6 dl,r phong t6n th§t vao c6ng ty con, c6ng ty lien kSt dn phai trfch I~p t\1ingay k~t thuc ky k6 toanduQ'Cghi nh~n VaGchi phi tai chinh.
11
lG~H
IEH
C()NG TV CO PHA.N TIE
Dia chi: 52 Thill1h Thai, Phuong 12, Quan 10, TP, H6 Chi MinhBAo cAo rAI CHINH rONG HOPQU)' 2 nam2016Ban thuye: minh baa cao tai chinh (tiep theo)'------- .-~---.--,-.-.--------,-------
Cdc khoan a{iu ue vao ctmg e~ v61l cua dan vi kluicD~u to' vao ~ohg C,\l v6n cua dan vi khac bao g6m cac khoan d~u to' cong C\l v6n· nhung Cong ty khong co quyenkiem soat, dong kiern scat hoac co anh huong dang k~ d6i voi ben duoc d~u tu,
Cac khoan d~u nr van cong cu v6n cua don vi khac duoc ghi nhan ban d~u thea gia g6c, bao gem gia mua hoackhoan gop von cong cac chi phi true ti€p lien quan d€n hoat d<)ngd~u to', C6 tire va loi nhuan cua cac ky truce khikhoan d~u t~ duoc mua diroc hach toan giam gia tr] cua chinh khoan d~u tu do, C6 tuc va Iqi nhu~n cua cac ky saukhi khoan dau tu dO'qcmua duqc ghi nh~n doanh thu, C6 tuc duqc nh~n bing c6 phi€u chi duqc thea d5i s6 IU9'llgc6 phi€u tang them, khong ghi nh~n gia tri c6 phi€u nh~n duqc,
D\f phong t6n that cho cac khoan d~u to' van cong C\l v6n cua dan vi khac duqc trich I~p nhu sau:
- D6i v6'i khoan d~u tu van c6 phi€u niem y€t ho?c gia tri hQP Iy khoan d~u to' duqc xac dinh tin c~y, vi~c I~p dVphong d\l'a tren gia tri thi tmOng cua c6 phi€u,
- D6i vO'ikhoiin d~u to' khong xac dinh duvc gia tri hQ'pIy t~i tho'i di~m bao cao, vi~c l~p d\f phong duvc th\fc hi~ncan ClrVilOkhoiin 16 cua ben dUQ'cd~u to' vO'imu'c trich l~p bing chenh l~ch gifra v6n gop th\fc t€ clla cac ben t~idan vi khac va v6n chu s6' hil'u th\fC eo nhan v6'i ty l~ gop v6n clla Cong ty so v6'i t6ng s6 v6n gop thv t€ clla cacben t~i dan vi khac,
Tang, giiim s6 d\f phong t6n th~t dau to' VilOcong C\l v6n cua dun vi khac dn phiii trich I~p t~i ngay k€t thuc ky k€toan duqc ghi nh~n van chi phi tili chinh,
5. Cae khoiln phili thuCac khoan nq phai thu duqc trinh bay thea gia tri ghi s6 triTdi cac khoiin d\f phong phai thu kho doi.
Vi~c phan lo~i cac khoan phiii thu la phai thu khach hang va phiii thu khac duqc thvc hi~n thea nguyen t~c sau:
- Phiii thu khach himg phiin anh cac khoiin phai thu mang tinh chih thuung m~i phat sinh tiTgiao dich co tinh chatmua - ban giG'aCong ty va nguai mua la dO'l1vi d<)cI~p v6'i Cong ty,
- Phiii thu khac phiin anh cac khoan phiii thu khong co tinh thuung m~i, khong lien quan d€n giao dich mua - ban,
D\f phong phiii thu kho doi duvc I~p cho tlrng khoiin nq phai thu kho doi can ctr vao tu6i n9' qua h~n cua cac khoiinnq ho?c dIJ ki€n mtrc t6n th~t co th~ xay ra, C\l thB nhu sau:• D6i v6'i nQ'phai thu qua h~n thanh toan:
- 30% gia tri d6i v6'i khm'm n9' phiii thu qua h~n tu tren 6 thang d€n du6'i 1 nam,- 50% gia tri d6i v6'i khoiin nQ'phiii thu qua h~n til' 1 nam d€n du6i 2 nam,- 70% gia tri d6i v6i khoiin n9' phiii thu qua h~n tu 2 nam d€n du6i 3 nam,- 100% gia tri d6i v6i khoiin n9' phiii thu qua h~n tu 3 nam tr6' len, , ., . ,
• D6i v6i nq phili thu chua qua h\ln thanh toan nhung kho co khii nang thu hoi: can Ctrvan d\l' kien muc ton that del~p dv phong,
Tang, giam s6 du d\l' phong n9' phai thu kho doi dn phiii trich I~p t~i ngay k€t thuc ky k€ toan dUQ'cghi nMn vanchi phi quiin ly doanh nghi~p,
6. Hang 16n kho
Hana 16n kho duoc xac dinh 1ren co' sa gia g6c. Gia 0'6c hanO't6n kho bao g6m chi phi mua, chi phi ch€ bi€n va cacb .• b b
chi phi lien quan tr\l'Cti€p khac phat sinh dBco du9'c hang 16n kho 0' dia di~m va tr\lng thai hi~n t~i.
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CONG TV CO l'HAN TIE
Dja chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. l-r6 Chi MinhBAo cAo TAr CHiNH TONGHOPQU)! 2 nam2016B,1n(huyet rninh baa cao tai chinh (tiep thea)
........."""'-~'-""''''''''''''.~--..........._.,...,.--.:-------~~--.-,---'" . .......""""'....,.,.,...,,__"' - ... - ---':iing ton kho duoc ~\1ch,toan thea phua~g phap ke khai thuong xuyen va phuong phap tinh gia hang t6n kho duoc .tinh thea phuong phapbinh quangia quyen.
Dl,l'yhong ~iam gia hang t6n kho duoc ghi nhan khi gia g6c Ian han gia trj thu~n co thS thuc hien duoc, Gia trithuan co the thuchien duoc Iiigia ban uoc tinh cua hang t6n kho tnr chi phi uoc tinh aS ho~n tha'nh sa~ pham vichi phi uoc tinh can thiet cho viec tieu thu chung,
7. Chi phi tra tmo'c
Chi phi tra tfU',O-Cbao ,g6m cac chi phi thuc t~ oa phat sinh nhung co lien quan o~n k~t qua hoat dong san xuat kinhdoanh cua nhieu ky ke toano Chi phi tra truoc bao g6m cac chi phi sau:
Cong c(l, dung c(l
Cac cong cu, d\l~g c\l oa oua vao sir dVng ouvc philn b6 vao chi phi trong nam thea phuung pilap ouerng th~ng vO'itho'i gian phan bo khong qua 2 nam.
Clti phi tllUe
Chi phi thue kho, m~t b~ng d~t bang qui'mg cao va thue khac dugc phan b6 vao chi phi thea phuong phap dUCrngthAngvo-itheri gian phan b6 thea theri h\1nthue.
Chi phi su'a chit'a
Chi phi Sll'achila ouvc ghi nh~n thea th\fc t~ phat sinh va phan b6 d~n vao chi phi trong theri gian t6i da la 3 nam.
8. Tili san thue hO:(ltai)ng
Thue tai san du'gc phan 10\1ila thue hO\1tdl)ng n~u ph~n Ion rui ro va IQ'iich gin li~n vo-iquy~n sa hCi'utai san thul)cv~ ngueri cho thue. Chi phi thue hO\lt dl)ng dugc phan anh vao chi phi thea phuang phap duerng th~ng cho su6t tho'ihC;lnthue tai san, khong phv thul)c vao phuang th(l'c thanh toan ti~n thue.
9. Tili san c6 djnh hu'u hinh
Tai san c6 dinh hilu hlnh du<)'cthS hi¢n thea nguyen gia trt),hao mon luy k~. Nguyen gia tai san c6 dinh huu hinhbao g6m toan bl) cac chi phi rna C6ng ty phai bo ra dS co dUQ'ctai san c6 djnh tinh d~n theri diSm dua tai san do vaotr\lng thai s~n sang Sll'dl,mg.Cac chi phi phat sinh sau ghi nh~n ban d~u chi du<)'cghi tang nguyen gia tai san c6 djnhn6u cac chi phi nay chilc chin lam tang Igi ich kinh t~ trong tuang lal do Slrd\lng tai san do. Cac chi phi kh6ng thoaman cli~uki¢n tren oUQ'cghi nh~n ngay vao chi phi.
Khi tai san c6 djnh h u'Uhlnh dugc ban hay thanh Iy, nguyen gia va kh~u hao Ji1yk~ ou<)'cxoa s6 va b~t ky khoan lai16nao phat sinh do vi¢c thanh Iy d~u du<)'ctinh vao thu nh~p hay chi phi trong nam.
Tai san c6 djnh h [lu hlnh dugc kh~u hao thea phuang phap ducmg th~ng dl,l'atren thai gian h(lu d\lng uo-ctinh . s6nam kh~u hao cua cac 10C;litai san c6 ojnh hilu hlnh nhu sau:
Loai tai san c6 ainhNha Cll'a,v~t ki~n trucMay mac va thiSt biPhuO'ng ti¢n v~n tai, truy~n d~nThiSt bi, dvng C\lquan Iy
S6 nam08-50
5 - 810
3-5
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C()NG TY CO J'IfAN TIE
Dia chi: 52 Thanh Thai, PI1U'll'l1g12, Quan 10, TP, H6 Chi MinhBAa cAo TAl CHINH TONG HOPQU)12 nam 2016Ban thuyet rninh baa cao tai chinh (tiep thea)-_ .....__".-- "" '''''..---~10. Bat dOng san d~u nr . ..-.~---"--.------~----. -.-.---~-.-,~.".
B~t dong s~n d~u nr la q~yfn su dung d~t thuoc so' huu cua Cong ty dU'9'Csu' dung nharn muc dich cho tang gia, B~tdQng san dau nr dU'9'Cthe hien thea nguyen gia tnr hao mon luy kc3,Nguyen gia cua b~t dQng san d~u tu la toan bQc~c chi phi IT:aCong t{' phai bo ra hoac gia tri h9P Iy cua cac khoan dua ra d~ trao d6i nharn co duoc biit dQng sandau nr tinh den thai diem mua hoac xay dung hoan thanh,
Cac chi phi lien quan d€n b~t dQng san d~u tu phat sinh sau ghi nhan ban d~u duoc ghi nhan vao chi phi, tru khi chiphi nay co kha nang chac ch~n lam cho b~t dQng san d~u nr tao ra 19'i feh kinh t~ trong tU'ang lai nhi€u han ffiUChO\1tdQng du'9'c danh gia ban d~u thi dU'9'cghi tang nguyen gia.
Khi bit dQng san d~u tU'dU'9'cban, nguyen gia va kh~u hao luy kS dU'9'cxoa s6 va biit ky khoan liii 16nao ph<itsinhd6u du9'c h\1chto<invao thu nh(ip hay chi phi.
Vi~c chuy6n tir biit dQng san chu sO'hO'uSlr d\mg ho~c hang t6n kho thanh biit dQng san d~u tU'chi khi chu sO'hU'uchiim dlit Sll'dl,lng tai san do va b~t d~u cho ben khac thue hO<;ltdQng ho~c khi kSt thuc giai dO<;lnxily dl,l'ng,Vi~cchuy6n til' bat dQng san d~u tU'sang biit dQng sim chu 56'hii'u Slr dl,lng hay hang t6n kho chi khi chu s6' hii'u b~t diiuSlrdl,mgtai san nay ho~c b~t diiu triBn khai cho ml,lCdich ban. Vi~c chuy~n tir bat di)ng san d~u tu sang bat di)ng sanchu sO'huu Slr dl,lng ho~c hang t6n kho kh6ng lam thay d6i nguyen gia hay gia tri can l(;licua b~t dQng san t<;lingaychuy6n d6i,
B~t dQng san d~u tu n~m giG' cho' tang gia kh6ng dugc trich kh~u hao. TfU'ang hQ'Pco bing chung ch~c ch~n chothay b~t d(\ng san d~u tu n~m giu cha tang gia bi giam gia so vai gia tri thi tmung va khoi'm giam gia du9'c xac dinhmQt cach dang tin c(iy thi b~t d(\ng san d~u tU'n~m giG'cha tang gia du9'c ghi giam nguyen gia va t6n th~t dU'9'Cghinh(in vao gia v5n hang ban.
11. Tai san eli djnh vo hinh
Tai san c5 dinh v6 hinh dU'9'cth6 hi~n thea nguyen gia trir hao man luy k€.
Nguyen gia tai san c5 dinh vo hinh l:iao g6m toan bQ cac chi phi Cong ty phai b6 ra d~ co dugc tai san c5 dinh tinhdSn thai di~m dU'a tai san do vao tr(;lng thai san sang Slr dl,lng. Chi phi lien quan dSn tai san c5 dinh vo hinh phatsinh sau khi ghi nh(in ban diiu dU'9'cghi nMn la chi phi san xuat, kinh doanh trong ky trir khi cac chi phi nay g~nli€n vO'imQt tai san c6 djnh vo hinh Cl,lth6 va lam tang 19'iich kinh tS tll' cac tai san nay.
Khi tai san c6 dinh vo hinh du9'c ban hay thanh Iy, nguyen gia va gia trj hao man luy kS dugc xoa s6 va lai, 16ph<itsinh do thanh Iy dU'9'Cghi nh(in vao thu nh(ip hay chi phi trong ky,
Tai san c6 djilh vo hinh cua Cong ty bao g6m:
Plliin mim may tinll
Gia mua cua ph~n m€m may tinh ma khong phai la m(\t b(\ ph(in g~n k€t vai ph~n cung co I!en quan :hi dU'9'Cv~nhoa. Nguyen gia cua ph~n mfm may tinh la toan bQ cac chi phi ma C6ng ty da: chi ra Hnh den thai diem dU'aphilnm6m vao sU'dl,lng, Ph~n mEm may Hnh dU'9'ckh~u hao trong 10 nam.
Quyil1sit dfmg ddt
QuyEn 511' dl,lng dat la toim bi) cac chi phi thl,l'ctS C?ng ty dil chi ra co lien 9uan trl,l'c~iSpt6'i ~~t Slr dl,ln~, ba~ g6m:ti6n chi ra d€ co quy6n Slr dl,lng d~t, chi phi cho den bu, giai phong m~t bang, san lap mi.itbang, I~ phI tmac b\!..,Quy6n su' dl,lngdat bao g6m:
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.•..-.'..."-.--'--~-.------~---.-----------. --_._---- Quyen slr ?\lngthl:ra dat tai s6 249, duong Nguyen Trung Tnrc, th] tran Duong Dong, huyen Phu Quoc, tinh KienGiang vo'i tong dien tlch 1-73,3m2. Quyen Str dung dat nay khong xac dinh thai han va khong tinh khau hao.
- Quyen su ?I,mg thira dat tai Duung Dong - An TMi, khu ph6 7 thi tnin Duong Dong, huyen Phu Quoc, tinh KienGiang voi tong dien tich 7.825,9 m2. Thoi gian slr dung dat la 50 nam k~ tir ngay 10 thang 12 nam 2007 d6n ngay10 thang 12 nam 2057.
12. Chi phi xay d1rng CO" ban do' dangChi phi xay dung CO" ban do dang phan anh cac chi phi lien quan true ti6p d6n cac tai san dang trong qua trinh xaydung, may moe thiet b] dang Hip d~t d~ phuc vu cho m\lC dich san xuat, cho thue va quan Iy cling nhu chi phi lienquan d6n vi~c sua chua tai san c6 dinh dang thl,fc hi~n, Cac tai san nay dUQ"cghi nh~n thea gia g6c va khong dUQ"ctinh khfiu hao.
13. Cac khoan nQ'phai tra va chi phi phai tra
Cac khoan n9' phai tra va chi phi phai tra du9'c ghi nh~n cho s6 ti~n phai tra trong tuung lai lien quan d6n hang hoava dich VI)dil nh~n du'Q"c.Chi phi phai tra dUQ"cghi nh~n dl)'a tren cac uo-c tinh hQ"pIy v~ s6 ti~n phai tri1.
Vi~c phan 10<;1icac khoan phai tra la phai tra nguaj ban, chi phi phai tra va phai tra khac dUQ"cthl,fc hi~n thea cacnguyen tac sau:
- Phai tra nguai bfm phan anh cac khoan phai tra mang tinh chat thuung m\l-iphat sinh tu giao dich mua hang hoa,dich VI),tai san va nguo'i bim la dun vi dQc I~p vo-iCong ty, bao g6m ca cac khoan phai tra khi nh~p khfiu thong quanguai nh~n uy thac.
- Chi phi phai tra phan anh cac khO'an phai tra cho hang hoa, dich V\l dil nh~n dUQ"ctu nguai ban ho~c dil cung dpcho ngu'o'i mua nhung chua chi tra do chua co hoa Mn ho~c chua du h6 So', tai li~u k6 toan va cac khoan phai tn'!cho nguaj lao dQng v~ ti~n luong nghi phep, cac khoan chi phi san xucit, kinh doanh phai trich tmO-c.
- Phai tra khac ph{m anh cac khoan phai tra khong co tinh thuung m<;1i,khong lien quan d6n giao dlch mua, ban,cung dp hang hoa dich VI).
13. Quy phat tri~n khoa hQc va cung ngh~Quy phat trj~n khoa h9C va cong ngh~ dU"Q"cthanh l~p nh~m t<;10ngu6n tai chinh dilu tu cho hO'\l-tdQng khoa h9C vaeong ngh¢ cua Cong ty nhu sau:
- cap kinh phi d~ thl,fChi~n cac d~ tai, dl,fan khoa h9C va cong ngh~.- H6 tr9' phat trit~nkhoa h9C va cong ngh~:
Trang bi CO' sO-v~t chat - ky thu~t cho hO\l-tdQng khoa h9C va cong ngh~.Mua may moe, thi6t bi d~ d6i mo-icong ngM trl,fCti6p su d\lng vao vi~c san xucit san phfim.
Mua ban quy~n cong ngh~, quy~n suod\lng, quy~n scr hii"u sang ch6, giai phap huu ich, ki~u dang congnghi¢p, thOng tin khoa h9C va cong ngh¢, cac tai li~u, san phfim co lien quan d~ phl)c V\I chO'hO\l-tdQngkhoa h9C va cong ngh~.
Tra luung, chi thue chuyen gia hO'~ehqp d6ng vo-i t6 chuc khO'ah9C va cong ngh~ dS thl,fc hi~n cac hO\l-tdQng khoa h9C va cong ngh~.
Chi phi cho dao t\l-Onhan 1\l'Ckhoa h9c va cong ngh~ theO'qui dinh cua phap lu~t v~ khoa h9C va cong ngh~.Chi cho cac hO<,ltdOng sang ki~n cai ti~n ky thu~t, hQ"pIy hoa san xuat.
Chi phi cho cac hO<;1tdOng h91' tac nghien cu·u, tri6n khai v~ khoa h9C va cong ngh¢ vo-icac t6 chu'c, dO'anhnghi9P Vi~t Nam.
15
C()NG TV C() PHAN TIE
Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP, 116 Chi MinhBAa cAo TAl CHfNI-ITONGHOPQlIY 2 narn 2016
Ban thuyet minh bao cao (ai chinh ((i~p theo)----"""'=-.-~""'-,~-,.----".""""--"".......------- .._--_.__,=_._. ---. -_---_._, ........_--
Hi san ,c6 dinh hinh thanh tll' guy phat tri~n khoa h9C va cong nghe dU'(,JCghi giam guy nrong ling va khong phaitrich khau hao, . .
Quy ph<ittri~n khoa h9C va cong, nghe duoc trich tir nam 2013 thea Cong van cua Tong Cong ty Cong Nghiep SaiGon - TNHH M(>tthanh vien. Neu trong nam, chi cho hoat o(>ngkhoa hoc cong nghe vuot 56 du hi~n co tai quy thlkhoan chi virot duoc tinh VaGchi phi hoac phan b6 cho cac narn sau, '
15. Vbn chi! so' htruV6n gop cua chu sii' him
V6n gop cua chu SO' hfiu duoc ghi nhan thea von thuc t~ da gop cua cac c6 dong,
16. Phfin phbi IQ'inhuan
Loi nhuan sau thu~ thu nhap doanh nghiep dU9'c phan ph6i cho cac c6 dong sau khi da trich I~p cac quy thea Bi6uI~cua Cong ty ding nhu cac qui dinh cua phap lu~t va da duqc B(,Iih(>id6ng c6 dong phe duy~t.
Vi~c phan ph6i Iqi nhu~n cho cac c6 dong duqc can nh~c d~n cac khoan ml,!Cphi tiSn t~ nllm trong Iqi nhu~n sauthu~ chua phan ph6i co th@anh huong Q~n lu6ng tiSn va kha nang chi tra c6 tlrc nhu lai do danh gia l(,Iitai san mangdi gop v6n, Hlido danh gia l(,Iicac khoan ml,!CtiSn t~, cac cong Cl,!tai chinh va cac khoan ml,!Cphi tiSn t~ khac,
C6 t(rc Quqc ghi nh~n la nq phai tra khi duqc B(,Iih(>id6ng c6 dong phe duy~t.
17. Ghi nh~n doanh thu va thu nh~p
/Jollnh tllU bcinhim" lwei va thanft phiimDoanh thu ban hang hoa va th"mh ph~m QU9'Cghi nh~n khi d6ng tho'i thoa man cac diSu ki~n:- Cong ty da chuy€n giao ph~n Ion rui ro va Iqi fch g~n liSn vO'iquYSn so' hfru san philm ho~c hang hoa cho nguo'i
- Cong ty khong con n~m giu' quySn quan Iy hang hoa nhu nguai SO' hu'u hang hoa ho~c quySn ki@mso<ithang hoa,
- Doanh thu du'qc xac dinh tuung d6i ch~c ch~n, Khi h9'P d6ng qui dinh nguo'i mua duqc guy6n tra l(,lisan ph~m,hang hoa, dli mua thea nhiIng diSu ki~n Cl,!th€, doanh thu chi dU9'Cghi nMn khi nhiIng di6u ki~n Cl,!th@do khongcan t6n t(,liva nguai mua khong duqc quySn tra llti san ph~m, hang hoa ( trlr trucrng h9'P khach hang co quySn tni lltihang hoa du6i hinh th(rc d6i Ilti d€ lily hang hoa, dich vI,!khac ).
- Cong ty dli ho?c se thu duqc Iqi fch kinh t~ tlr giao dich ban hang.- Xac dinh duqc chi phi lien quan d~n giao dich ban hang.
TiJn ltiiTiSn lai duqc ghi nh~n tren CO' sa thai gian va lai suilt th\fc t~ tUng kyo
ci} Ikc dltfJ'Cchill
C6 t(ICduqc chia duqc ghi nh~n khi Cong ty duqc quySn nMn c6 tlic ho?c Iqi nhu~n tlr vi~c gop v6n, C6 tlic duqcnh~n bllng c6 phi€u chi duqc thea doi s6 luqng c6 phi€u tang them, khong ghi nMn gia tri c6 phi~u nh~n duqc.
18. Cae khoan giam tril' doanh thu
Cac khoan giam tru doanh thu bao g6m giam gia hang ban, hang ban bi tra l(,Iiphat sinh cling ky tieu thl,!san ph~m,hang hoa, dich vI,!duvc diSu chlnh giam doanh thu cua ky ph<itsinh.
Tmo'ng h9P san philm, hang hoa, dich vI,!da tieu thl,! tll' cac ky tm6c, d~n ky nay m6i ph<itsinh giam gia hang ban,tra l(,Iithl duqc ghi giam doanh thu thea nguyen t~c:
16
CONG TV CO PIIAN TIE
Dja chi: 52 Thanh Thai, Phuong 12, Quan 10, TP, HtSChi MinhBAO CAO TAl CHiNI-l TONG HOPQuy 2 nam 2016'
Ban thuyetminh baa cao tai chinh ((i~p thea)
'''''''-''~-;;6:~~:~'~-;ial~';~a, ~;~~;; phat si~~t~:~'c t~o'i di&m pha~a~~-'~~~Giam d~ren;;;;cao tai chinh cua ky nay. . b b
- N~u khoan giam gia, tra lai phat sinh sau thoi diBm phat hanh Bao cao tai chinh: ghi ziarn doanh thu tren Bao caotai chinh cua ky sau, b
19. Chi phi di yay
Chi phi di vay bao gom liii ti@nvay va cac chi phi phat sinh lien quan true tiep d~n cac khoan vay.Chi phi di vay duoc ghi nhan vao chi phi khi phat sinh.
20. Cac khoan chi phi
Chi phi la nh?'ng ~hoa~ lam giam loi ich kinh t€ duoc ghi nhan tai thoi diBm giao dich phat sinh hoac khi co khanang tuong doi chac chan se phat sinh trong nrong lai khong phan biet dii chi ti6n hay chua.
Cac khoan chi phi va khoan doanh thu do no tao ra phai diroc ghi nhan d6ng tho'i thea nguyen t~c phu h9'P. Trongtnrong hop nguyen t~c phu hqp xung dot vO'inguyen t~c tMn trQng, chi phi duqc ghi nh~n can cu VaGban chiit vaqui dinh cua cac Chu~n mllc k€ tm1n dB phan anh giao dich mot cach trung thllc, h9'P IY.
21 Thu~thu nh~pdoanhnghi~p
Chi phi thu€ thu nh~p doanh nghi~p bao g6m thu€ thu nh~p hi~n hanh va thu€ thu nh~p hoanl\li.
Thu~thu nh~phi~nhimhThu€ thu nh~p hi~n hanh la khoan thu€ duQ'c tinh dlla tren thu nh~p tfnh thu€. Thu nh~p tfnh thu~ chenh I~ch so vaiIqi nhu~n k€ toim la do di@uchinh cac khoan chenh I~ch t\lm tho'i giCi'athu€ va k€ tmin, cac chi phi khong duqc trucling nhu di~u chinh cac khoan thu nMp khong phili chiu thu€ va cac khoan 16 duo'c chuy6n.
Thu~thu nh~phoanIl;li
Thu~ tilli nh~p hoanl\li la khoan thu€ thu nh~p doanh nghi~p se phai nop ho~c se du'Q'choan I\li do chenh I~ch t\lmtho'i giG'a gia trj ghi s6 cua tai san va nQ'phai tra cho m\lC dich Bao cao tai chinh va cac gia tri dung cho m\lC dichthu~. Thu€ tilli nh~p hoan I\li phai tra duQ'c ghi nh~n cho t~t ca cac khoan chenh I~ch t\lm tho'i chiu thu€. Tai santhu~ tllu nh~p hoan I\li chi duqc ghi nh~n khi ch~c ch~n trang tuo'ng lai ~e co IQ'inhu~n Hnh thu€ d6 Slr d\lng nhil'ngchenh I~ch t\lm thi)'i duqc kh~u tru nay.
Gia tri ghi s6 cua tai san thu~ tl1Unh~p doanh nghi~p hoan I\li dUQ'cxem xct l\li VaGngay k~t thuc nam tai chinh vase duQ'cghi giam d~n muc dam bao ch~c ch~n c6 du lqi nhu~n tinh thu~ cho phcp lQ'iich cua mi)t phin ho~c toan botai san thu€ thu nh~p hoan I\li duqc Slr d\lng. Cac tai san thu€ thu nh~p doanh nghi~p hoiin I\li chua duqc ghi nh~ntmac day dUQ'Cxem xct l\li VaGngay k€t thuc nam tai chinh va duO'c ghi nh~n khi ch~c ch~n c6 du lQ'inhu~n tinhthu~ d6 c6 th&suod\lng cac tai san thu€ thu nh~p hoan l\li chua ghi nh~n nay.
Tai san thu~ thu nh~p hoan l\li va thu€ thu nh~p hoiin l\li phai tra duqc xac dinh thea thu€ su~t dV tinh se ap d\mgcho nam tai san dUQ'cthu hili hay nO' phai tra duQ'Cthanh toan d\Ta tren cac muc thu€ suM co hi~u h,rc t\li ngay k€tthuc nam tai chinh. Thu€ thu nh~p hoan I\li duO'c ghi nh~n trong Bao cao k€t qua hO\lt dong kinh doanh tru' khi,lienquan d~n cac khoan m\lC duQ'c ghi th~ng VaGv6n chu s6 hG'ukhi do thu€ thu nh~p doanh nghi~p se dUQ'cghi thangVaGv6n chu sa hfi'u.
17
C(}NG TV CO PHAN TIE
Dia chi: 52 Thanh Thai, Phuong 12, QU\ll1 10, TP,!-I6 Chi MinhBAa cAo TAl CHINH TONG HOPQuy 2 nam 2016Ban thuyet minh baa cao tai chinh (ti~p thea)-----""'--""---""""---_--..,""--,-------"""""""-----------22: Ben lien quan
C,ac ben duoc coi la lien quan neu mOfben co kha nang kiem soat hcac co anh huang dang k~ d6i voi ben kia trongv~~cra quyet dinh cac chinh sach tai chinh va heat dOng, Cac ben cilng duoc xem la ben lien quan neu cung chiu Sl,fkiern soat chung hay chiu anh huong dang k~ chung.
Trong viec xem xet moi quan hQ cua cac ben lien quan , ban chllt cua mbi quan h Qduoc chu trong nhieu hun hlnhthuc phap ly,
23. Bao cao theo bQphan
B,Ophan th,eo linh V\ICkinh doanh la mOtphan co th~ xac dinh rieng biet tham gia vao qua trlnh san xUllthoac cungcap san pham, dich VI,Iva co rUIro va 10'iIch kinh te khac voi bOphan kinh doanh khac.
BO phan thea khu V\IC dia Iy la mOt ph~n co th~ xac dinh rieng biQt tham gia van qua trlnh san xullt hoi,ic cung dipsan phiim, dich VI,Itrong ph~m vi mOt moi tfU'cmgkinh te CI,IthS va co rui ro va lO'iich kinh te khac vo-icac bOph?nkinh doanh trong cac moi tfU'crngkinh te khac,
24. Cong cl} tili chinh
Tili sail tili clzillh
ViQCphan lo~i cac tai san tai chinh nay phI) thuOc van ban chllt v~ ml)c dlch cua tai san tai chlnh va duO'cquyet dinht~i tho'i di6m ghi nh?n ban d~u, Cac tai san tai chinh cua Cong ty g6m ti~n va cac khoan tuung duung ti~n, cackhoan phi'lithu khach hang, phai thu khac va cac cong Cl)tai chlnh duO'cniem yet va khong duO'cniem yet.
T~i thO'idi6m ghi nh!!n ban d~u, cac tai san tai chinh duO'cghi nh!!n thea gia g6c c¢ng cac chi phi giao dich co lienquan trl)'c tiep dSn tai san tai chinh do,
Nr; ph iii tra 1(Ii chill/z
Vi9c phiin lo~i cac khoan no' tai chinh phI) thu¢c van ban chllt va ml)c dich cua khoan nO'tai chinh va duO'c quy€tdinh t~i tho'i di6m ghi nh!!n ban d~u, N<.)' phai tra tai chinh cua Cong ty g6m cac khoan phai tra nguo'i ban, vay vanO',cac khoan phai ira khac,
T~i tho'i di6m ghi nh!!n ban diiu, cac khoan nO' phai tra tai chinh khac du'Q'cghi nh!!n ban ct~uthea gia g6c trir cac chiphi giao dich co lien quan trl)'c tiep ct@nnO'phili tra tai chlnh do,
Bit: tri'rc(ic ciillg c~ tili chill"
Cac tai san tai chinh va nq phai tra tai chinh chi du'O'cbu trir vo-inhau va trlnh bay gia tri thu~n tren Bang can dbi k€toan khi va chi khi C6ng ty:
- Co quy~n ho'p phap d6 bu trt),gia tri da duo'c ghi nh?n; va- Co dl,l'dinh thanh toan tren CO' sa thu~n hoi,icghi nh!!n tai san va thanh toan nq phai tra cung mOt thai di~m,
TH()NG TIN BO SUNGClIO cAc KIIOAN Ml)C TRiNH BA.Y TRONG BANG CAN nOI KE ToANV.
1. Ti~n va cac khoan tu'o'ng du'o'ng ti~n
30/06/2016 0110112016Ti~n mi,itTii\n gll'i ngiin hangCac khoan tuung du'O'ngti&nCQng
678.430,7847,868,682,974
58,500,000,000
67.047.113.758
460,867,56517,235.485,01186,500,000,000
104.196.352.576
18
CONG TV CO PHAN TIE
Dia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHiNH TONGHOPQlIY2 narn 2016Ban thuyet minh baa cao Uti chinh (tiep thea)------ _'.._--'--~--------.'--------..2. Cac khoan aliu nr tal chinh
~a~ kh~an ?~Utu tai chf~h cua Cong ty' bao g6m chirng khoan kinh doanh va d~u ur g6p v6n vao dun vi 'khac.Ihong tin ve cac khoan dau nr tai chinh cua Cong ty nhu sau:
2a. Oiling khodn kinh doanlt
30106/2016 0110112016So IU'Q'ng Gia tr] So 1U'<,rng Gia tr]
NH TM CP SciiGon Thuong Tin (STB)Cty CP CK D~i Vi~tCty CP v~n chuyen Saigon TouristCty CP Van h6a Tan Blnh
Ci)ng
31.64120.00038.31246.260
443.592.470980.000.000396.936.100
2.256.742.800
4.077.271.370
31.64120.00038.31243.642
443.592.470980.000.000396.936.100
2.256.742.800
4.077.271.370
Ly do thay d6i clnrng khoan kinh doanh:- C6 phieu Cty CP Van h6a Tan Binh tang do trong ky nhan c6 nrc bing c6 phieu voi s6 hrong 2.618 CP.
DI! phong giam gia cluing khodn klnli doanh
30106/2016 0110112016Du phong giam gia chung khoan kinh doanh (2.746.923.970) (2.892.591.470)
2b. D(lU tu gop van V(IO don vi kluic30/06/2016 0110112016
Gia gfie Gia tr] hop Iy Gia gfie Gia trj h(},pIyDflu tl£ VelO ding ty con 29.590.000.000 29.590.000.000 24.290.000.000 24.290.000.000Cty TNHH Giai Phap Thong MinhSai Gon
2.590.000.000 2.590.000.000 2.590.000.000 2.590.000.000Cty TNHH Vinh Ti6n - TIE 27.000.000.000 27.000.000.000 21.700.000.000 21.700.000.000
Dflu tl£ V(IO c(ing ty lien kit, liendoanh 44.4 00.000.000 44.400.000.000 44.400.000.000 44.400.000.000Cty TNHH Ti6n D~t - TIE 8.400.000.000 8.400.000.000 8.400.000.000 8.400.000.000Cong ty TNHH Mega - TIE 36.000.000.000 36.000.000.000 36.000.000.000 36.000.000.000D(lU tU'gop van VelO ([(fit vi khdc 8.674.710.000 5.367.476.250 17.174.710.000 13.793.336.422
Cty CP DV Bu'u chinh VT Sai Gon 8.674.710.000 5.367.476.250 8.674.710.000 5.367.476.250
Cty CP BDS Sai Gon Dong Duong 8.500.000.000 8.425.860.172
* f)~u tll'VaGCong ty TNHH Giai Philp Thong Minh Sai Gon thea Gi~y chung nh~n dang ky kinh doanh s60312554596 ngay 19 thang 11 nam 2013 do So' K6 ho~ch va D~u tll' TP. H6 Chi Minh dp v&is6 tiSn4.590.000.000 VND, chi~m 51% v6n dieu I~. C6ng ty dil th\fc g6p 2.590.000.000 VND, s6 v6n con phai g6p la2.000.000.000 VND.
* Theo gifiy chung nh~n s6 0801093503 do So'K6 ho~ch va DAutll' tlnh Hai Dll'ung dp, d~n ngay 30 thang 06 nam2016 Cong ty dil d~u tll' vao Cong ty TNHH. Vlnh Ti6n - TIE 27 ty VND, tll'ung duung 90% v6n dieu I~.Trong ky,Cong ty dil rima them 5,3 ty v6n g6p t~i Cong ty TNI-IHVinh Ti6n - TIE.
* Theo gifiy ch(rng nh~n s6 0313377082 do Sa K6 ho~ch va D~u tll' TP. HE>Chi Minh dp, Cong ty d~u tll' vao Congty TNHH Mega - TIE 54,6 ty VND, tll'ung duung 26% v6n dic3uI~.D6n thai diSm ngay 30 thang 06 nam 2016,Cong ty da g6p 36 ty VND.
19
C()NC TY CO PHAN TIE
Dja chi: 52 Thanh Th{li, Phuong 12, QlI~l1 10, TP. H6 Chi MinhI3AO CAO TAl CHiNH rONG HOPQuy 2 nam 20]6
~thuyet minh baa cao lui chinh (tiep thea)-- -.. -- "''''''"''"'''''''---- -,,_,~--------.--.----~.-----"'~""""""-- -
* Thea gi~y.~hlrng nhan s6 0313435866 do So K~ hoach va D<1unr TP. H6 Chi Minh cap, Cong ty d<1unr VaGCongty TNHH TH::nDar - TIE 8,4 ty VND, tuong' duong 20% v6n di€u I~. D~n thoi di~m ngay 30 thana 06 nam 2016 .Cong ty da gop 8,4 ty VND. b e ,
* Trong ky Cong ty da chuyen nhuong toan bQ phan v6n d§u ur VaGCong ty C6 phan B~t Dong San Sai Gon DongDuong.
Dll phbng cho ctic khoan allu ucgop v6n vilo don vi khtic
30/06/2016 0110112016DlJ phong cho cac khoan d<1utu gop v6n vao dan vi khac (3.307.233.750) (3.381.373.578)
Giao dieh vo! ciing ty COil ViIcdc ciing ty lien kitCac giao dich trong y~u giu'a Cong ty voi Cong ty con va cac cong ty lien k6t nhu sau:
Luy kB til' dAn nam dBn cU6i ky nay
20
CtyTNHH Giiii Phap Thong Minh Sai GonTidn eho vayUii tidn eho vayVayBan himg hoa(/ng tmO'c tidn mua himg
Nam nay Nam trn'o'c
1.000.000.000 )G24.444.443
1.400.000.00043.561.817
443.520.000
Cty TNHH Vinh Ti~n - TIEBan hanghoaMua hang hOGG6pv6n
1.035.920.000157.446.532
5.300.000.000
15.686.173.5714.668.121.253
3. Phiii thn ngin hl;ln cua khach hang
Phi,; tllU cae bell lien qUllll
Cty TNHH Vinh Ti~n - TIECty C6 Ph<1nVinh Ti~nCty TNHH Giai Phap Thong Minh Sai GonCty TNHH Ti6n D(:lt- TIECong ty C6 ph§n Bao bi Tan Duy LQ'iT6ng Cong ty Cong nghi~p Sai Gon - TNHH M9t thanh vienPltii; tllU cae kfliicll himg klllie
Cong ty C6 ph§n gi~y Hai DuangCong ty TNHH MQt thanh vien Thuang m(:liDich vI,!Minh ThaiCong ty TNHH An Gia AnCong ty c6 ph§n K~t n6i Cong ngh~Tien Ti~nf'l<)cvi~n Ky thu?t Quan sl,I'Cong ty C6 ph§n Bao bi Quang MinhPhai thu cac khach hang khacCQog
30/06/2016 011011201619.378.697.038 24.907.218.5454.533.159.318 5.107.055.933
779.801.553
660.363.999 612.446.000
3.000.000.000
13.405.372.168 15.922.236.811
265.479.801
37.831.995.791 55.654.662.766
416.509.207 2.416.509.207
0 1.598.900.055
3.700.270.812 3.700.270.8121.270.023.375 9.136.428.523
3.682.140.0005.089.190.814 7.195.744.460
27.356.001.583 27.924.669.709
57.210.692.829 80.561.881.311
C()NC TY 0) PHAN TIE
Dja chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHINHTONGHOPQuy 2 nal1l2016
Trii trutrc cho bell liel1 quanCty TNHH Giai Phap Thong Minh Sai GonTra trutrc clio Ilgt/'M ban khticTra truce eho nguoi ban khac
30/06/2016 0110112016453.471.370 453.471.370453.471.370 453.471.370734.147.133 2.044.960.244734.147.133 2,044.960.244
1.t87.618.503 2.498.431.614Ci,)ng
5. Phai thu ng~n han/ dal han khac
Sa. Pluii tim Ilgtill Iian khtic
Pluii thu cac bell lien quanCty ce Phan Vlnh Ti~n ( * )Cty C6 Ph~n DV Btlt Dong San EXIMLANDCty TNHH Mega TIE - Thu~ TNDN tir giao dich bancong trinh tren oat ni)p hi)Cong ty TNHH Mega Tie - Cac khoan chi hi) khacPhai thu cdc ta clucc va cd nhiin ktuicCong ty chung khoan Ngan hang Dong ACong ty CP ViSn thong Th~ h~ moi (NGT Cor.)(**)Cong ty TNHH MTV Du Ijeh Lien Luc DjaTam chi quy thu lao Hi)i o6ng quan triTam chi quy khen thuong phuc loiHang thieu cho Xll'IyT~111lmgCae kh6an phai thu khaeC{}ng
30/06/2016 01101120164.038.408.920 7.521.704.973
2.279.801.5531.250.000.000
3.553.803.420 3.553.803.420484.605.500 438.100.000
5.184.326.834 6.088.646.33820.265.954 20.463.766
3.210.000.000 3.210.000.000124.268.635 161.678.479
277 .857.108597.210.136 1.329.813.931597.138.248455.584.787 790.302.328179.859.074 298.530.726
9.222.735.754 13.610.351.311
( * )Khoan phai thu Cong ty c6 ph~n VInh Ti~n giam do trinh bay sang khoan phai thu ng~n h~n khaeh hang.
( ** )Khoim phai thu Cong ty c6 ph~n ViSn thong th~ h~ mai NGT ali aUQ"el~p d1,l'phang tir nam 2008 do kh6 e6kha nang thu h6i.
5b. Phiii tim lIlli h{lI1k/ule30/06/2016 0110112016
Ky elf9'e, ky quy 500.000.000 500.000.000
C{}ng· 500.000.000 500.000.000
6. Dff phung phili thu ng~11hl;lfl kh6 dui30/06/2016 0110112016
lJ{1' phimg 11(1'phili thu qu(i h{lI1 t/wn" IOtll!
Khoan phai thu Cty CP th8 h~m6i NG,TCae khaeh hang khae
C{}ng
(3.210.000.000)(5.634.699.910)
(3.210.000.000)(6.559.373.769)
(9.769.373.769) (8.844.699.910)
21
CONG TV c6 I'HAN TIE
Dja chi: 52 Thanh Thai, Phuong 12,Quan 10,TP. H6 Chi MinhBAo cAo TAl CI-liNH TONG HOPQuy 2 narn2016Ban thuyet minh bao cao tai chinh (tiep thea)..-.-.~----.---~"....~-.~---.-,,------.7. liang t6n kho
Nguyen lieu, vat lieuChi phi san xuat, kinh doanh do dangThanh phamHang h6a
CQng
8. DI}' phong giam gia hang t6n kho
9. Chi phi tra trutrc
9a. Chi phi trii trutic I1gdn h(1Il
Chi phi thue kho, nhaChi phi in lichChi phi sua chlra van phongChi phi cong cu, dung cu
Chi phi khacCQng
9b. Chi phi trii trutrc dai h(1IlChi phi cong cu, dung cu
Chi phi quang cao du lichChi phi khai tnrong, thiet k~, trang tri van phong du ljchChi phi du an khu nghi duong Phu QU6cChi phi khacCQng
10. Tai san c6 dinh huu hinh
Nha cira, v~tki~n true
May moe vathi~t b]
Nguyen giaS6 dilu ky
Tang do muamoi
19.113.047.939 1.823.664.311
Giam do thanhIyS6 cu6i ky
43.899.219
8.300.678.22419.113.047.939 1.779.765.092
Cia tr] hao rnon
S6 dilu kyKh~u haotrong kyGiam do thanhIyS6 eU6i ky
5.861.311.571 696.589.397
335.314.836 111.929.616
43.899.219
6.196.626.407 764.619.794
Phircng ti~nv~n tai, truy~n
din
6.415.514.587
1.885.163.637
3.205.158.585
301.131.984
3.506.290.569
30/06/2016 0110112016538.458.489 545.061.48994.947.050 94.947.050
441.024.936 564.891.99860.944.722.556 63.104.370.984
62.019.153.031 64.309.271.521
30/06/2016 01101/2016(5.634.964.303) (6.895.807.665)
30/06/2016 0110112016302.703.637 119.229.09166.950.00130.260.183 121.040.73253.981.000 54.737.238
380.933.649 37.651.099
834.828.470 332.658.160
30/06/2016 011011201615.210.606 395.982.75210.108.000 25.270.00014.795.624 44.968.874
112.000.000 160.000.000284.033.892 74.953.460
436.148.122 701.175.086
Thi~t b], dl}ng CI}
quan Iy Cons• to
595.578.469 27.947.805.306
1.885.163.637
43.899.219
595.578.469 29.789.069.724
399.812.286 10.162.871.839
38.103.800 786.480.236
43.899.219
437.916.086 10.905.452.856
22
C()NC; TY CO PHAN TIE
Dja chi: 52 Thanh Thai, Phuong 12, Quan 10,1'1'. H6 Chi MinhBAO CAO TAl CHiNH TONG HOI'Quy 2 nam2016Ban thuyet minh bao cao tai chinh (tiep theo)
-- ...""_._ .. -_,-' ..-"" ...><.--....,.,.....-' .. ",..- ......_----........."._ .....~"""""""""""''''---. ---""""""".<""' ...-~.-.........,~'..,._"'-..........-....~~-..-"'~...,---.'""""--.,...,.."'-_ ..,,_.--=_._Nha cira, v~t May mec va Phuong ti~n
ThiBt b], dung cukiBn true thiBt b] v~n tai, truyen
quan Iy C(>ngdlin
Gill tr] con Il;liS6 d:lu ky 13.251.736.368 1.127.074.914 3.210.356.002 195.766.183 17.784.933.467S6 cuo! ky 12.916.421.532 1.015.145.298 4.794.387.655 157.662.383 18.883.616.868
11. Ta] san c6 djnh vo hinh
Nguyen gillS6 dftu kyTang trong kyGiam trong kyS6 cU6i ky
Gill tr] hao mon
S6 dftu kyTang trong kyGiarn trong ky
S6 cu6i ky
Gill tr] con laiS6 d~u kyS6 cuoi ky
12. Chi phi x§y d\l'ng co' ban do' dangS6 dftu ky01/01/2016
Khu gia: tri va hang hru niem CNPQ 14.995.544.155Cac cong trlnh khac 90.022.594
COng 15.085.566.749
13. Tang, giam bih dQng san diiu tu·
Nguyen gillS6 diiu kyTang trong kyGiiim trong kyS6 cu6i ky
Gill tri hao monS6 dftu kyTang trong kyGiam trong kyS6 cU6i ky
Phftn mem Quy~n su' d\lngQTDN diit858.492.840 11.333.564.272
CQng
12.192.057.II2
858.492.840 11.333.564.272 12.192.057.112
729.350.158 1.009.381.303 1.738.731.46]42.924.642 68.110.644 111.035.286
772.274.800 1.077.491.947 1.849.766.747
129.142.682 10.324.182.969 10.453.325.65186.218.040 10.256.072.325 10.342.290.365
Chi phi phat K~t chuyen trong S6 cu6i kysinh trong ky ky 30/06/2016
947.374.662 15.942.918.817
90.022.594947.374.662 ]6.032.941.4II
Quy~n suodungdiit
Cong trlnh trendiit CQng
]3.531.170.3]6 13.531.170.316
13.531.170.316 13.531.170.3]6
1.614.643.873 1.614.643.873
1.614.643.873 1.614.643.873
23
CONG TV CO PHAN TIEDja chi: 52 Thlmh Thai, Phuong 12, Quan 10, TP. I-lO Chi Minh8AO CAO TAl CHiN!-! TONG HOPQuy 2 nalll2016Ban thuy~t minh baa cao tai chlnh (tiep thea)•.,,>,-...~•..,,",••,,- ...----- ..---.-----------.-~. -~.-. ------
QuyensU'dl}ngd~t
Cong trlnh trend~tGia tr] con l~i
s6 d~u kys6 eu6i ky
11.916.526.443
11.916.526.443
C{lng
11.916.526.443
11.916.526.443
Bih d9ng san d~u tu cho tang gia cua C6ng ty la khu diit e6 dien tlch 38.887,9 m2 tai phuong Binh Chuan, huyenThuan An, tinh Binh Duong .
14. Phai ira nguui ban ng~n han
Pluii trii cac ben lien quanCty TNHH Vinh Ti~n - TIEC6ng ty CP Giiiy VTnhTi~n
Pili,; Ira cdc nlul cling clip khtic
C6ng ty f)i~n ttl' Samsung Vina
MMD Singapore Pte Ltd.
TP Vision Singapore Pte Ltd.
C6ng ty C6 phan f)~u nr va Kinh doanh Thuong M<;IiHanel
C6ng ty C6 phan K~t n6i C6ng nghe Tien Ti~nPhai tra cac nha eung c§p khacC{lng
15. Ngm)'i mua tra ti~n trurrc ngin han
30/06/2016Khach hang khac
C{lng1.510.572.039
1.510.572.039
16. TIIU~vii cac khoan phai n(lp Nhil nu'o'c
S6 d§u ky S6 phai n{lpl S5 S6 dii n{lptrong0110112016 dU'Q'c hoim kytrong ky
- Thu~ GTGT hang ban n(>idja 28.799.220 153.289.246 150,916.142- Thu~ GTGT hang nh?p kh~u 1.880.202 . 3.930.266.577 3.931.962.779- Thu~ xuiit, nh?p kh~u 631.966.619 631.966.619- Thu6 thu nh?p doanh nghi~p (3.802.497.075) 3.112.466.305
Thu6 thu nh?p doanh nghi~p- ehuy6n nhll'qng biit d9ng san 3.553.803.420 3.553.803.420- Thu~thu nh?p ea nhlin 203.123.307 287.424.998 ~.-- 369,838.003- Ti€n thue diit, thu€ nha diit 1.802.498.500 1.802.498.500- Ok IO<;lithuB khae 9.000.000 9.000.000
C{lng (14.890.926) 9.926.912.245 10.449.985.463
0110112016
367.661.620
367.661.620
S6 cu5i ky30/0612016
31.172.324
184.000
(690.030.770)
120.710,302
(537.964.144)
24
CONG TV CO PIIAN TIE
Dia chi: 52 Thanh Thai, Phuong 12,Quan 10,TI'. H6 Chi MinhBAo cAo TAl CI-IINHTONGHOPQuy 2 n[\m2016
_Bant~uy~t minh~,.;;..p_th_eo_)_~.
17. Phai tra ng~n han khac---'''-_ ..............
30/06/2016 011011201629.534.400 23.197.79918.656.999
684.162.857 692.452.85724.268.917 14.648.890
5.300.000.0001.400.000.000529.184.697314.612.56959.224.280 618.960.565
8.359.644.719 1.349.260.111
Kinh phi cong deanrno Lao HQiD6ng Quan TrjChi Cc1Tlrc Cho C6 DongBao hiern xa:hQiPhai tra Cty C6 phdn Bao Bl Tan Duy Lgi ( mua laiv6n g6p cua Tan Duy LO'itai Vinh Ti€n - TIE )
Cty TNHH Giai Phap Thong Minh Sai Gon - YayCty C6 phan ngoi nha Mega - Cac khoan yayHang thua cho xu IyCac khoan phai tra khacC{}ng
30/06/2016 0110112016Yay ngan IWnNHTM c6 ph~n Cong thuong VN - CN TPHCMYay ngan han Ngan hang TMCP Phuong Dong
7.957.537.07323.098.586.602
77.106.097.76034.303.343.716
31.056.] 23.675 111.409.441.476
Khoan yay ngan han tai Ngan hang TMCP Cong tlnrong Vi~t Nam - Chi nhanh TP. H6 Chi Minh d~ phuc vu k&hoach kinh doanh thong qua Hop d6ng tin dung s6 14.1950011/HDTDHM-TIE ngay 19 thang 06 narn 2014, HOpd6ng gia han s6 15.1870003/2015-HDTDHMINHCT900-TIE ngay 08 thang 07 nam 2015 voi 1a:isd.t la lai su~tcongb6 tai thai diem nhan no.
Khoan yay ng~n h<;lnt<;liNgan hang TMCP Phuung Dong d~ phl,lcVI,I k€ hO<;lchkinh doanh thong qua HQ"pd6ng cho
yay thea h<;lnmtrc tin dl,lngs6 002/20 15/HDTDHM ngay 25 thang 08 nam 2015.
19. V6n ehu so' hu'u
V6n d§u tu' eua Quy d§u tu· phatehu so' hu'u tri~n
LQ·j nhu~n sauthu~ ehu'a philn
ph6i
sa duod§u ky (0110112016)Lgi nhu~n tang trong kyTrich l~p cac quy trong namS6 duoeu6i ky ( 30/06/2016)
95.699.000.000 147.214.109.765 14.667.030.108
(7.908.922.711)3.640.141.0723.117.966.325
606.690.17995.699.000.000 147.820.799.944
Chi tidt viin dau tu:.c.itachit sit hii:u30/06/2016 0110112016
Ty l~ (%) Ty I~ (%)V6n d~u tLl" cua Nhi'tnUGc 19.140.000.000 20% 66.990.000.000 70%V6n g6p cua cac c6 dong 76.559.000.000 80% 28.709.000.000 30%Cgng 95.699.000.000 100% 95.699.000.000 100%
25
Doanh thu thuan
Ky nay Cung ky nam trutrc36.721.558.662 88.826.692.78632.443.940.070 78.590.675.322
11.899.994 52.205.4551.327.021.844 4.880.648.776
6.181.283 110.231.8822.767.805.158 4.524.601.840
50.129.511 465.825.4196.000.000 58.018.137
108.580.802 144.485.955
4.414.984.418 76.579.7414.414.984.418 76.579.741
32.306.574.244 88.750.113.045
CONG TY CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi MinhBAo cAo TAl CHINHTONGHOPQuy 2 nam 2016Ban thuy~t minh baa cao tai chi~ .(ti~p theo) • ._. _
VI THONG !IN BOSUNG CliO cAc KHOAN Ml}C TRiNH BAy TRONG BAo cAo KET QuA. HO~ T DQNG KINH DOANlI .
1. Doanh thu
T6ng doanh thuDoanh thu ban hang hoaDoanh thu ban thanh phdmDoanh thu eung cdp dich v¥
Doanh thu khdcDoanh thu eua Chi nhanh' Phil Qu6eDoanh thu cua Chi nhdnh Ha NoiDoanh thu cua Chi nhdnh Cdn ThO'Doanh thu cua Chi nhanh fJa N£ng
Cac khoan giam tru doanh thuHang ban bi ira lai
2. Gia vBn hang ban
Gia v6n thanh pham da eung dpGia v6n cua hang hoa, dich VI,I da eung dpGia v6n Chi nhanh Phu QU6eGia v6n Chi nhanh Hi'!NQiGia v6n Chi nhanh Cftn ThaGia v6n Chi nhanh Da N[ng
Ci,lng
Ky nay Cung ky nam trurrc12.134.331 162.418.585
29.399.486.173 80.983.088.0082.133.882.526 3.665.646.587
54.596.219 410.663.5075.596.660 53.844.996
95.603.693 126.191.363
31.701.299.602 85.401.853.046
3. Doanh thu hoat o{\ng tai chinh
Lai ti~n gu] co ky hanLai ti~n giri khong ky h~nLai / e6 tue cae khoim delu to'
Lai ehuy~n nhu9ng v6n gop t~i Cty TIE- EX 1MLai ehenh l~ch..ty.giaKhae
Ky nay Cimg ky nam tru-o'c--~--=----515.981.945 1.321.281.946
9.998.296 6.679.067846.275.352548.600.00034.237.20024.444.443
.. 2.4J3.805
Ci,lng 528.414.046 2.781.518.008
26
C(}NG TV CO PI-IAN TIEDia chi: 52 Th,\nh Thai, Phuong 12,Quan 10,TP_ H6 Chi MinhBAo cAo TAl CHiNH TONG HOPQuy 2 narn 2016Ban thuye; minh b~2 cao ~ai chinh (ti~p theo)
4. Chi phi tai chinh
Ky nay Cung ky nam truricChi phi liii vay 1.108.195.185 1.422.658.115L6 do thanh Iy cac khoan dclutu 23.305.000L6 chenh lech ty gia 50.309.033 499.329.504DI,Tphong va hoan nhap dir phong giam gia dftunr e145.667 .500) (184.538.900)Chi phi khac 142.555 10.602.409
Cgng 1.012.979.273 1.771.356.128
5. Chi phi ban hang
Ky nay Cung ky nam trutrcChi phi eho nhan vien 1.920.780.241 1.885.758.354Chi phi nguyen lieu, v~t li~u 19.793.657 9.312.20 IChi phi dung cu, d6 dung 173.669.386 274.404.087Chi phi kh§u hao tai san e6 dinh 225.344.233 251.947.905Chi phi bao hanh 47.570.861 105.591.242Chi phi dich vu muangoai 1.806.407.136 1.590.107.280Chi phi bang ti~n khac 3.025.191.305 3.970.258.435
Cgng 7.218.756.819 8.087.379.504
6. Chi phi quan 1ydoanh nghifp
Ky nay Cung ky nam truceChi phi eho nhan vien 2.057.775.194 1.438.477.271Chi phi v~t li~u quan ly e14.316.640) 33.786.798Chi phi d6 dung vim phong 61.712.062 29.986.150Chi phi khau hao tai san c6 dinh 233.288.176 183.366.833Thu~, phi va l~ phi 800.000 711.410.000Chi phi du phong 924.673.859 1.200.523.744Chi phi dich vu mua ngoai 1.113.139.791 588.870.041Chi phi bang ti~n khae 997.095.566 755.093.302
Cgng 5.374.168.008 4.941.514.139
7. Thu nh~p khac
Ky nay Cung ky nam tmo'cThuh6 trQ'ti~n b,anhang tu nba san xuiit 3.003.430.423 2.570.740.445'rian hQ'Ptae kinh doanh 12.000.000.000Thu tian thue dilt 376 Di~n Bien Phu 320.546.000 248.771.890Tim duQ'cdo nhuQ'ngban, thanh ly tai san 138.863.636Thu nh~p khac 293.629.825 102.037.823
Cgng 3.617.606.248 15.060.413.794
27
Cgng 321.181.270 1.094.543.344
CONG TV co PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. HE>Chi MinhBAo cAo TAl CHiNH TONGHOPQlIY 2 narn 2016"~.~~"~ m~~_o~~~nhJ!~E.~'::'~_._. ., _
8. Chi. phi khac
TiEn thue d~t 376 f)i~n Bien PhuNop phat thu€Gia tri con I?i cua tai san nhuong ban thanh lyChi phi khac
___ K......y_n_,;.a..:!,.y__ Cung ky niim tmo'c320.546.000 248.771.890
624.074.488220.195.161
1.501.805635.270
9. Giai trlnh I'.)'inhuan sau thu~ cua Bao cao tai chinh
Chenh I~chNiim nay Niim truce Gia tr] TYI~%
T6ng doanh thu 36.452.594.538 106.592.044.847 (70.139.450.309) -65,80%
T6ng chi phi 45.628.384.972 101.296.646.161 (55.668.261.189) -54,96%
Loi nhuan tnroc thu€ (9.175.790.434) 5.295.398.686 (14.471.189.120) -273,28%
Loi nhuan sau thu€ (9.175.790.434) 5.295.398.686 (14.471.189.120) ~273,28%
Loi nhuan sau thu€ quy 2 nam 2016 giam so voi cung k:Y nam tnroc la 14.471 trieu d6ng (273,28%) vi:
- T6ng doanh thu giarn 70.139 tri~u d6ng, trong d6 doanh thu ban hang giam 56.443 trieu d6ng, doanh thu taichinh giarn 2.253 trieu d6ng, thu nhap khac giarn 11.443 trieu d6ng.
- Tong chi phi giam 55.668 trieu d6ng, trong do gia von hang ban giam 53.701 trieu d6ng, chi phi tai chinhgiam 758 trieu d6ng, chi phi ban hang giam 869 tri~u d6ng, chi phi quan Iy doanh nghi~p tang 433 tri~u d6ng,chi phi khac giam 773 tri~u d6ng.
VII. NHU'NG THONG TIN KHAc
1. Giao djch vO'icac ben lien quanGiao die" vui eae thimlr vien quiin Iy ehii dlat
Cac thanh vien quan Iy chu ch6t c6 lien quan g6m: cac thfmh vien H(>id6ng quim trj, Ban T6ng Giam d6c va k6toan tm6'ng.
Thu nh~p cua cac thanh vien quan Iy chu ch6t nhu sau:
TiEn'luongTiEn thu lao
Ky nay Cung ky niim tmo'c----"-""---
317.689.545 275.370.00047.000.000
Ci}ng 317.689.545 322.370.000
28
Cong ty TNHH Mega -TIECong ty TNHH Ti~n Dar -TIECong ty C6 phfinBat d{lng san Sai Gon Bong Duo-ngCong ty C6 phfin Djch vu Buu chinh vi~n thong Sai GonC6ng ty C6 phan Vinh Ti~n
C6ng ty me ( Btl thoai SO%v6n Nhamroc tai C6ng ty CP TIE trong quy1/2016 )C6ng ty conC6ng ty conC6ng ty lien k~t ( TIE dtl chuyen nhuongtoan bQv6n gop tir ngay 30 thang 06nam201S)
C6ng ty lien k~t 'toC6ng ty lien k~t J.q~C6ng ty d~u tu .~C6ng ty dau nr . *C6ng ty cung dftu tu VaGCong ty TNHH . ;l:
Vinh Ti~n - TIE ( dtl chuy€n nhuQ"ng ~~toan bQv6n gop t\li ngay 31/12/20 IS) ,
C()NG TV co PHA.N TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10,1'1'. H6 Chi MinhBAo cAo TAl CHINHTONGHOPQuy 2 nam 2016l~ill1thu~~t minh bao cao tili chinh (ti~p theo)
Giao diclt vui cdc ben lien qU(lI1 kluicCae ben lien quan khac voi C6ng ty g6m :
Ben lien quan M6i quan h~
T6ng C6ng ty C6ng nghiep Sai Gon - TNHH M(lt thanh vien
C6ng ty TNHH Giai Phap Thong Minh Sai GonCong ty TNHH Vinh Ti~n - TIECong ty C6 phan Bfiu tu TIE -EXIM
Ong Bui Cao Nh~t Quan
C6ng ty co lien quan v6i Cong ty cungdau tu vaGC6ng ty TNHH Vinh Ti~n -TIEC6ng ty con cua C6ng ty C6 phfinbatdQng san EXIM la C6ng ty cung dfiu tuVaGCong ty C6 phftn dfiu tu TIE -EXIM.Cong ty cung dftu tu vao Cong ty TNHHVinh Ti~n - TIE ( dtl chuy€n nhuQ"ngtoan b(l v6n dfiu tu t\li ngay 1910S/20 16 )
T6ng Giam d6c Cong ty TNHH Ti~n B\lt- TIE
Chti tich HQi d6ng thanh vien Cong tyTNHH Mega - TIE
C6ng ty C6 phan Giay VTnhTi~n
Cong ty C6 phfin Djch V\lBat dQng san EXIMLAND
Cong ty C6 phfin Bao Bi Tan Duy LQ"i
Ba Nguy~n Thi Chinh
Giao dich vO'icac ben lien quan khac :Luy k~ til' dfiu nam d~n cuBi ky nay
Nam nay Nam tmo'c
TOng cong ty Cong nghi~p Sai Gon - TNIIH MTVDoanh thu ban himg va cung cdp dich v~Cd tuc
474.674.812 977.409.7709.378.600.000
Cty TNHH Giili Phap Thong Minh Sai GonTidn cho vay£iii tidn cho vayTidn mw?'nDoanh thu ban hang va cung cap dich v¥(Ing tru6'c tidn mua hang
1.000.000. 00024.444.443
1.400.000. 00043.561.817
443.520. 000
29
CONG TY CO PHAN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. H6 Chi Minh8Ao cAo TAl CHiNH TONG HOPQuy 2 na1112016Ban thuyet rninh bao C{1O tai chinh (tiep theo) .~"",._-"""",_"",",""",,""""='<'r.'""""'"""' '~_~ ' __ . _' _~""< __ .. .....,...~"""""' . _=. _. ._
Luy k~ tir d~u nam d~n cu6i ky nayNam nay Nam tmo'c
Cty TNHH Vinh Ti~n - TIEDoanh thu him hang va cung cdp dich v¥Mua hang hodGop v6n
1.035.920.000157.446.532
5,300.000.000
15.686.173.5714.668.121.253
Cty CP D~u Tu' TlE-EXIMre« thue ddttu«muonChuyen tidn cho yay thanlt v6n gop
Cty CP Vinh Ti~nChiet khdu mua hangMua hang hod
Cdng ty C6 ph~n BaD bi Tan Duy L(},iMua lai von gop cua Cty CP Baa hi Tan Duy L9'i tai Cty TNHHVinh ru« - TIE
320.546.000 248.771.8901.200.000.000609.000.000
543.879.6881.710.059.008
5.300.000.000
Ctmg ll(f voi cdc ben lien quan kluics6 dilu namse cu6i ky
TBng cong ty Ceng nghi~p Sai Gon - TNHH MTVTidn hang 265.479.801
Cty TNHll Giai Phap ThOng Minh Sal Contu« hang 660.363.999 612.446.000
Cty TNUlI Vinh Ti~n - TIETidn hang 4.533.159.318 5.107.055,933
779.801.5532.279.801.553
13.405.372.168 /5.922.236.811
3.553.803.420 3.553.803.420484.605.500 438.100.000
3.000.000.000
1.250.000.000
23.417.105.958 32.428.923.518
Cty CP Vinh Ti~nTidn hangru« chiit khdu, h6 tra
Cong ty C6 ph~n BaD bi Tan Duy LQ'itu« hang
Cong ty TNFlH Mega - TIEThud TNDN tit:giao dich ban cong trinh tren ddt n(!p h(!Cac khoan chi h(! kMc
Cong ty TNHB Ti~n D~t -TIE .Tidn mua ddt
Cong ty C6 philn Djch V\l Blit dQng san EXIMLAND
Tidn C9Ch9P tdc
COng ng' phili thu
30
cO~.CO
CONG TV CO PHAN TIEDja chi: 52 Thanh Thai, Phuong 12, Qu~n 10, TP. 1I6Chi MinhBAo cAo TAl CHiNH TONGHOP
Ban tnuyet minh bao cao tai chinh (ti6p thea)--_'--~""""""-'--"'_'''''''''''-'---' -,..---"""'--,,~""....,-------..-~'.......,..._~-~-""-~-~"'-'Quy 2 narn 2016
S5 cu5i ky S5 d§u nam
Cty TNHH Giiii Phap Thong Minh Sai Gontu« muon 1.400. 000. 000
Cong ty C6 phiin Bao bi Tan Duy LQ'iMua lai v6n gop eua Cty CP Baa bi Tan Duy LO'itai Cty TNHHVinh nin - TIE
Ci)ng nQ'phai tra
5.300. 000. 000 =)1'
1.093.705.593 1.687. 015.21 a N(p
5.665.748 5.665.748 n'. ~
7.799.371.341 1.692.680.958 -
Cty TNHH Vin h Ti~n - TIEPhai tra tiin mua hang
Cong ty C6 phiin Gi§y Vinh Ti~nPhai Ira tiin mua hang
2. Thong tin bi) ph~n
Cong ty chi hoat dong trong m9t linh V\l'Ckinh doanh la kinh doanh thuong rnai ( chu y6u la linh ki~n di~n tii' vavan phong pham ) va trong m9t khu vue dja Iy chu y6u la Hinh th6 Viet Nam.
3. Quan Iy rui ro tai chinh
T6ng quanHeat d9ng cua Cong ty phat sinh cac [iii ro tai chinh sau: riii ro tin dl,mg, riii ro thanh khmill va riii ro thi tru'ang.Ban T6ng giam d6c chiu trach nhi~m trong vi~c thi6t l~p cac chinh sach va cac ki6m soat nh~m giam thi6u cacnii ro tai chinh cling nhu giam sat vi~c tht;rc hi~n cac chinh sach va cac ki6m soat da thi6t I~p. Vi~c quan 1y riiiro dugc tht;rc hi~n chii y6u b<'riPhong K6 toan - Hi chinh theo chinh sach va cac thii tl,lCda dugc Ban T6ngGiam d6c phe duy~t.
Rui ro tin dl}ng
Riii ro tin d\mg la riii ro ma m9t ben tham gia trong hgp d6ng khong co kha .nang tht;rc hi~n dugc nghia Vl,lcuamlnh din d6n t6n thiit va tai chinh cho Cong ty. .
Cong ty co cac riii ro tin dl,lng chii y€u dbi vc'Yicac khoan phai thu khach hang, cac khoan phai thu khac va ti€ngii'i ngan hang.
Phai thu khQeh himg
Hp doan giam thi~u riii ro tin dl,lng b~ngc cach chi giao djch vc'Yicac dan vi co kha nang tai chinh t6t ho~c cotai san dam bao d6i vc'Yicac dan vi giao dich I~n dliu hay chua co thong tin v€ kha nang tai chinh. Ngoai ra,nhiin vien k€ toan cong ng thuo'ng xuyen theo d5i ng phai thu d6 don dbc thu h6i.
Khoan phai thu ciia Cong ty lien quan d€n nhi€u dan vi va ca nhiin nen riii I'a tin dl,lng t~p trung dbi v6'i khoanphai thu khach hang la thilp.
Cae khoan phai thu khclcCac khoan phai thu khac ciia Cong ty khong dang k6 do da duvc I~p dl,l'phong glin h6t. Ban T6ng giam dbcdanh gia riii ro dbi vO'ikhoan phai thu nay la thftp.
31
C()NG TV co PHAN TIEDia chi 52Thanh Thtli, Phuong 12,Qu~n 10,TP. 116 Chi MinhGAO cxo TAl CHiNI-! TONG HOPQuy 2 n;\111 2016 ._----------,:_-_. _.
tu« gui ngdn hang.Cac khoan ti~n glri ngan hang co ky han va khong co ky han cua Cong ty diroc gui tai cac ngan hang co uy tindo vay rui ro tin dung 06i voi tien gui ngan hang la thap.
Bang phan tieh v~ thai gian qua han va giam gia cac tai san tai chlnh nhu sau:
Chua qua han Dii qua han Dii qua han
hay chua b] giiim nhung khfmg va/ho~c b] giiimgia giiim gia gia CQng
SBcuBi kyTien va cac khoan tuongduong ti~n 67.047.113.758 67.047.113.758
Chung khoan kinh doanh 4.077.271.370 4.077.271.370
Phai thu khach hang 16.481.306.141 30.846.118.187 9.883.268.501 57.210.692.829
Cac khoan phai thu khac 5.462.390.831 3.210.000.000 8.672.390.831
Hi san tai ehinh s£nsang d6 ban 8.674.710.000 8.674.710.000
CQng 88.990.810.730 30.846.118.187 25.845.249.871 145.682.178.788
Chua qua han Dii qua han Dii qua han
hay chua b] giam nhung khong va/ho~c b] giiimgia giiim gia gia CQng
SBdllu namTi~n va cae khoan tuong 104.196.352.576 104.196.352.576
Ch(mg khoan kinh doanh 4.077.271.370 4.077.271.370
Phai thu khaeh hang 39.691.548.198 31.971.574.534 8.898.758.579 80.561.881.311
Cae khoan phai thu khae 8.780.235.052 3.210.000.000 11.990.235.052
Hi san tai ehinh s£nsang 06 ban 17.174.710.000 17.174.710.000
Ci)ng 152.668.135.826 31.971.574.534 33.360.739.949 218.000.450.309
Riii TO tlwnlt khoanRui ro thanh khoan la rui ro Cong ty g~p kho khan khi th\fe hi~n ngh'i'aV\l tai ehinh do thi~u ti~n.
Rui ro thanh kh6an eua Cong ty ehu y€u phat sinh tiTvi~e cae tai san tai ehinh va nQ'phai tra tai ehinh co caethai di6m oao h\ln I~eh nhau.
Cong ty qUlin Iy rui ro thanh khoan thong qua vi~e duy trl mQt IU'Q'ngti~n va cae khoan tuung ouang ti~n philhQ'Pva cae khoan yay a mue ma Ban T6ng Giam 06e eho la ou d~ oap LIngnhu du ho';!t oQng eua Cong tynhlim gia~ thi€u anh huang eua nhfrng bi6n oQngv~ lu6ng ti~n.
Thai h';!nthanh toan eua cae khoan nQ'phai tra tai ehinh phi phai sinh ( bao g6m ea Hliphai tra ) trong yang mQt
nam.
Ban Tfmg Giam d6e eho rling mue oQ rui ro d6i v6i vi~e tra nQ'th~p. Cong ty co kha nang thanh toan cae khoann9 06n h';!ntlr dong ti~n tlr ho';!tdQng kinh doanh.
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CONG TY CO PH AN TIEDia chi: 52 Thanh Thai, Phuong 12, Quan 10, TP. 1-16Chi MinhBAo cAo TAl CHiNH TONGHOPQuy 2 nam2016Ban thuyGt rninh bao cao tai chinh (tiep thco) . ----.~--.--,-.---- .•---"_.._-,~.-.,._--.-.---- ....---"'-~--
Riii ro tlt] truirngRui ro th] truong la rui ro rna gia tri hQ"PIy hoac cac luong tib trong wang lai cua cong cu tai ehinh se biend9ng theo nhirng thay d6i cua gia thi tnrong.
Rui ro th] truong lien quan d6n heat d9ng cua Cong ty g6m rui ro v€ gia chung khoan, rui ro ngoai t~, rui ro v€
llii su~t va rui ro v€ hang h6a.
Rui ro ngoai t¢Rui ro ngoai t~ la rui ro rna gia tr] hQ"PIy hoac cac luong tien trong tuong lai cua cong cu tai ehinh se bi6n dQngtheo nhtrng thay d6i cua ty gia h6i doai.
Tai san/( NQ'phai tra ) thuan e6 g6e USD eua Cong ty nhu sau:
S6 cu6i ky -------S6 dAu nam
Ti€n va cae khoan tuong Quong ti€n
Phai tra nguO"ib{m
(NQ'phai tra) thu§n co g6c USD
2.012,72(9.152.269,19)-------
2.012,72(116.016,75)
TIERui ro liii sud!Rui ro llii suftt la rui ro ma gia tri hQ'p19ho~e cae lu6ng ti€n trong tuang lai eua eong e\l tai ehinh se bi6n QQngthea nhling thay d6i eua llii suftt thi tmang.Rui ro Urisuftt eua Cong ty ehu y~u lien quan d~n cae khoan vay e6 llii suftt tha n6i.
Cong ty qufm Iy rui ro llii su§.tb~ng each phiin tieh tinh hinh thi tm<mg, dam phan d~ e6 duve cae llii su~t e6 IQ'i
T<;1ingay 30 thang 6 nam 2016, Cong ty e6 eae khoan vay v6'i llii su§.ttha n5i la 31.056.123.675VND ( t<;lingay30 thang 06 nam 2015 la 97.982.775.912 VND).
Ban T6ng Giam dbe danh gia mue dQ anh huong do bi~n dQng llii su§.t d~n lQ'inhu~n sau thu~ va v6n ehu sOhU'ueua Cong ty la khong dang k~.
Rui ro vd gia hGng hoaCong ty e6 r(1iro v€ st,rbi~n dQng eua gia hang h6a. Cong ty quan 19rui ro v€ gia hang hoa thong qua vi~e theod5i eh~t ehe cae thong tin va tlnh hinh e6 lien quan eua thi tm<mg nhiim quan 19 thai diSm mua hang va muehang t6n kho mQt each hQ'p Iy, Cong ty chua si'r dvng cae eong ev phai sinh dS phong ngua rui fO v€ gia hang
h6a.
Tai scm aam baoT<;1ingay 30 thang 06 nam 2016 Cong ty co tai san tai ehinh dam bao la cae ,hQ"pd6ng ti€n go-i co ky h<;1ntuo'ngc1uang 58,5 ty VND t<;liNgiin h~ng TMCP Phuang Dong va Ngiin hang Cong Thuang dS dam bao eho khofmvay ngi'mh<;1nt~i cae Ngiin hang nay, Cong ty khong nh~n tai san th~ eh§.p tu eae dan vi khae t<;1ingay 30 thang06 nam 2016 va t<;1ingay 30 thang 06 nam 2015.
33
CC)NG TV CO I'HAN TIEDia chi: 52 Thill1hThai, Phuong 12, Qu?n 10, TP. H5 Chi MinhBAa cAo TAl CHiNI-l TONG HOPQuy 2 nam 2016Ban thuvet minh bao cao t<lichinh (tiep theo) ----.-,-=,,-,-----~'~---~""'~....--""'~-.......-.~'.---'~-4. Cia tr] hop ly eua tai san lIii nQ'phai tra tai ehinh
Tui siin tiii chlnlt
sb cubi kyse il~u nam
Gia gbc DIf phong Gb\ gbc DIf phong
TiSn va cac khoan tuongduong tien 67.047.113.758
104.196.352.576
Chung khoan kinh doanh 4.077.271.370 (2746923.970) 4.077.271.370 (2746.923.970)
Phai thu khach hang 57.210.692829 (6559.373769) 80.561.881.311 (6559.373769)
Cac khoan phai thu khac 8.672.390831 (3.210 000 000) 11.990.235.052 (3.210.000 000)
Hi san tai chinh s~nsang 06 ban 8.674.710.000 (3.307.233750) 17.174.710.000 (3.381.373578)
Ci}ng (15.823.531.489) 218.000.450.309 . (15.897.671.317)145.682.178.788
sA cuAi ky sa afiu nlim
15.039.817.083
N{l phiii trii teli ellinh
31.056.123.675
34.245.924.541
8.413.529.970 ------------~~73.715.578.186 128.234.516.05
Yay va noPhai tra nguoi banCac khoan phai tra khac
CQng
Gia tri hop ly cua cac tai san tai chinh va no phai tra tai chinh diroc phan anh thea gia tri rna cong Cl,l tai chinhco thE oUQ'cchuy8n obi trong mQt giao dich hi~n t~i giO'acac ben co ofiy au hi~u bi~t va mong mu6n giao djch.
TP. H6 Chi Minh, ngay 29 thang 07 nam 2016
Huynh Sao Khanh Ph~m Thiiy Oanh
K~ toan tmo'ng
34
