..

TONG CONG TY CN XI MANG VIET NAMCONG TY CP XI MANG VICEM BUT SON

S6:AAfr IBTS-PTVV/v cong b6 thong tin v8 bao cao tai

chinh qui 2 nam 2015

Kinh giri:

CQNG BoA :xABQI cnu NGBiA VItT NAMDQcl~p - TV do - Hanh phuc

Ha nam, ngay 20 thdng 7 ndm 2015

- Uy ban Chung khoan Nha mroc;- Sa Giao dich Chung khoan Ha NQi.

. 1. Ten cong ty: Cong ty c8 ph in xi mang Vicem But SO'Jl2. Mii chung khoan: BTS3.Dja chi try. sci chinh: XiiThanh sO'D;..huy~nKim bang-tinh Ha Nam4. J)i~n thoai; 03513.851.323; Fax: 03513.851.320-03513.852.482S. Ngti'irithl}'c hi~n cong b6 thong tinNguoi thuc hi~n cong b6 thong tin cua Cong ty c3 phftn xi mang Vicem But

Son lit Bit Le Th] Khanh, Truong phong K8 tom - Th6ng ke - Tai chinh - Cong ty c3phfut xi mang Vicem But Son (Chung minh thu nhan dan s6 168136184 ngay A27/7/2011 do Cong an tinh Ha Nam cAp,s6 di~n thoai di dQng: 0915.493.942). /!i~!"~

6. N9i dung clla thong tin cong b6 ~Bao cao !Ai chinh qui 2 nam 2015 cua Cong ty c6 pbfut xi mang Vicem But : "":,

Son ducc l~p ngay 20/7/2015, bao g6m: . -T",

- Bang can d6i .\(8toan; Bao cao k8t qua kinh·doanh; Bao cao luu chuy~n ti8nt~; Thuy8t minh bao cao tai chinh;

- Van ban giai trinh chenh l~ch 19i nhu~ qui 2 nam 2015 so vai qui 2 nam2014.

7. Bja chi Website dang tii toim b9 bao cao tai chinhWebsite: vicembutson.com.vn ho~c: vicembutson.vnChUng toi xin cam k8t cac thong tin cong b6 tren day la' dUng S\l th~t va hoan

toan chiu trach nhi~m truac phap lu~t ve nQidung thong tin cong b6.Xin tran trQng cam an.

Noi nh{in:- Nhutren;- HDQT, T.girund6c tty (d€ b/e);

- LUll: VT,PT~v

NGUm THVC HI:E:NCONG DO THONG TINTL.TONG GIAM DOC

1- - ------

TONG CONG TY eN XI M.ANG VmT NAM CQNG Hoi xA HQI CHU NGHiA VItT NAMCONG TY CP XI MANG VICEM BUT SON DQcl~p - TV do - H,nh phuc

Ha nam, ngay 20 thdng 7 nam 2015GIAITRINH

CHENH L¥CH L<}INHU~ Qui 2 NAM 2015 SO VOl Qui 2 NAM 2014

I. BAocAo TAl CHiNH Qui 2 NAM 2015:

- Bang can dBi k8 toan;

- Bao cao k8t quakinhdoanh;

- Bao cao hru chuyen tien t~;

- Thuyet rninh bao cao quyet toan tai chinh,

(Co bao cao dinh kern).

II. GIAI TRiNH CHENHL~CH LQI NHU~:.~601176 )~CONG TYCOPHANMANGVICBUTSON;~~

2 Chi 38.352.066.054

3 . Chi 28.645.981.290

4 chinh 65.149.100.059

Liij 34.028.389.528 61.335.585.201

Chenh 334.756.672 14.121.100

Chenh 3.555~156.866

Chill kJuiuIhanh loan 4.107.079.150

244.236.892

2

Lei nhuan tnroc thue qui 2 nam 2015 tang 6,7 tY dAng so voi qui 2 nam

2014 (Qui 2 Nam 2015: 15,3 tY dAng, Qui 2 Nam 2014: 8,6 ty dAng), do cac

nguyen nhan chu ySu sau:

*)Cac ySu t6lam 19inhuan tang 75,9 tY dAng:

- San hrong tieu thu tang, doanh thu thudn ban hang tang 34,6 tY dAng.

- Chi phi ban hang giam 14 tY dAng chu ySu giam do chi phi v~ chuyen

giam va nam 2015 khong thuc hien khuyen mai,

- Du no giam~la:isu~t binh qufu giam lam 13:ivay gi~m 27,3 ty dAhg. r

*) Cae ySu i6lam 19i nhuan giam 69,2 ty dAng:

- San Iuong tieu thu tang, gia v6n tang 15,8 ty dAng.

- Chenh l~ch tY gia danh gia l~i qui 2/2015 la 50,2 tY dAng tang 46,6 tYdAng so vci 3016/2014 (chenh l~ch tY gia danh gia lai qui 2/2014: 3,6 ty dAng).

- Chiet khdu thanh toan tang 4,1 tY dAng, qui 2 nam 2014 khong th\lc hi~n

chiSt khdu thanh toano

- Chi·phi quan ly doanh nghi~p tang khoang 2 tY dAng chu ySu·do chi phi

sua chua tai san tang.

- Cac ySu t6khac lam.giam 19i nhu~ 0,7 tY dAng.

Cong ty cd phdn xi mang Vicem But Son xin tran trQng bao cao.ldea£-- .

3

A OW ,

CONG TY CP XI MANG VICEM BUT SON, , , ,

BAO CAO TAl CHINHQui 2 nam 2015

CONG TV CO pHAN XI MANG VICEM BUT SONDja chi: xii Thanh San, huy~n Kim Bang, tinh Ha Nam

BAocAo TAl CHiNHQui 2 nam tai chinh 2015

Mlu s6B 09a-DN

NQIDUNG

Bang can d6i kBtoan

Trang

3-4

5

f~

6-7 !(8

-5~

9 '\:

10-32

Thong tin chung

Bao cao ciia Ban TAngGiam d8c

Bao cao quyit toan tai chinh

Bao cao kBtqua kinh doanh

Bao cao hru chuyen ti~n t~

Ban thuyet minh Bao cao quy~t toan tai chinh

2

CONG TY co PHAN XI MA.NGVICEM BUT SONDja chi: xii Thanh San, huy~n Kim Bang, tinh Ha Nam

BAo cAo TAl cHiNHQui 2 nam tiii chinh 2015

MAus6 B 09a-DN

THONG TIN CHUNGCONGTY

Cong ty C6 phan Xi mang Vicem But San ("Cong ty"), tien than hi Cong ty Xi mang But San,dircc c6 phfrnhoa til doanh nghiep nha mroc hach toan dQcl~p thuoc T6ng Cong ty Cong nghiepXi mang Vi~t Nam ("Vicem"). Cong ty hoat dQngdum hinh thirc cong ty c6 phan thea luatdoanh nghiep cua Vi~tNam va thea Gi~ychirng nhan dang ky kinh doanh s6 0603000105 do Sak~ hoach va DfrUtu tinh Ha Nam dp ngay 01 thang 5 nam 2006 va cac gi~y clnrng nhan dangky doanh nghiep di~u chinh sau do, voi lfrndi~u chinh gfrnnhat la lfrnthir 9 vao ngay 24 thing12 nam 2014.

Hoat dQngchinh trong ky hien tai cua Cong ty la:

• San xuat, kinh doanh xi mang va cac san pham til xi mang;• Xu~t khau xi mang va clinker;• San xu~t va kinh doanh cac v~t li~uxay dlJIlg,gia cong co khi;·~~~~~~.~~~~~~~~ri• Khai thae da voi, da set d~ san xUdtva kinh doanh.

Cong ty co tI'\lsa chinh t~i xii Thanh San - Huy~nKim Bang - Tinh Ha Nam.

XI\t::::

HQI DONG QUAN TRf

Thanh vien HQidAngquan tri trong ky va vao ngay l~pbao cao nay nhu sau:

Dng : Ph~mVan Nh~ Chu tich.-

: Truang Qu6c Huy Thanh vienOng

Dng : Dinh Van Hai Thanh vienDng : Vii Th~Ha Thanh vien

Dng : Ph~ Tu~ Long Thanh vien

Dng : Ph~mVan Toan Thanh vien

Dng : Nguyen Thanh Timg Thanh vien B6 nhi~m ngay 06/4/2015

Dng : Ngo Due Luu Thanh vien Mi~n nhi~mngay 06/4/2015

BAN TONG GIAM DOC:

Thanh vien Ban T6ng Giim d6c trong ky va vao ngay l~p bao cao nay nhu sau :

Dng : Truang Qu6c Huy T6ng Giim d6c

Dng : Ph~ Duc Cuang

Dng : TrfrnTi~nDiing

BAN KIEM SOATThanh vien Ban Ki~m soat trong ky va vao ngay l~pbao cao nay nhu sau:

Pho T6ng Giim d6c

Pho T6ng Giim d6c

Dng :Nguy~nVan Tan Truangban

3

CONG TV CO PHAN XI MANG VICEM BIJT SONDja chi: xii Thanh Son, huy~n Kim Bang, tinh Ha Nam

BAocAo TAl CHiNHQui 2 nam tai chinh 2015

MAu s6 B 09a-DN

Ong : Doan Hfru Phong Uyvien

Ong : Le Trung Ti~n Uy vien

Ba : HaHai Y~n Uy vien

Ong : TrAnHtru Chi Uy vien

NGUm DAI DIEN THEO PHAp LUAT. . .,<

Nguoi d~i di~n theo phap luat cua cong ty trong ky va vao ngay l~p bao cao nay 1a ong TruongQu3e Huy, TAng Giam d3e.

(, (

tv

4

CONG TY CO PHAN XI MANG VICEM BUT SONDja chi: xii Thanh SO'n, hUYfn Kim Bang, tinh Ha Nam

BAocAo TAl CHiNHQui 2 nam tai chinh 2015

Mfiu sa B 09a-DN

BAo cAo CVA BAN TONG GIAM DOC

Ban Tlmg giam d6c Cong ty c6 phan xi mang Vieem But San ("Cong ty") trinh bay Bao cao nayva Bao cao tai chinh gitra nien dQella Cong ty eho ky ke toan ket thuc ngay 30/6/2015.

TRA.CHNHl¢M eVA BAN TONG GIAM DOC vor BAo cAo TAl eHiNH

Ban T6ng Giam d6c Cong ty co trach nhiem dam bao bao cao tai chinh gifra nien dQcua Congty phan anh mQteach trung thuc va hop Iy tinh hinh tai chinh, k~t qua hoat dQngkinh doanh vatinh hinh hru chuyen tiSn t~ cho ky k~ toan til ngay 0110112015 d~nngay 30/6/2015 cua Cong ty.Trong viec I~pbao cao tai chinh nay, Ban T6ng Giam d6c duoc yeu du phai:

• L\Ia chon cac chinh sach k~ toan thich hgp va ap dl,lngcac chinh saeh do mQt cach nh~tquan;

• Th\Ic hi~n cac xet doan va uac tinh mQtcach hgp Iy va th~ tr9ng;• Neu ro cac chufrnm\lc k~ toan ap dl,lllgcho Cong ty co duQ'ctuan thll hay khong va t~t ca

nhii'ngsai I~chtrQngy~u so vai nhii'ngchufrnm\Ic nay dffduQ'ctrinh bay va giai thich trongbao cao tai chinh gifranien dQ;

• L~p Bao cao tai chinh gifra nien dQtren cO'sa h01;ltdQnglien tl,lctm truOnghgp khong th~cho r~g Cong ty se ti~p t\lCh01;ltdQngkinh doanh. '

o:6~MlU

Ban T6ng Gifun d6c Cong ty chiu trach nhi~m dam bao vi~c cac s6 k~ toan duQ'cluu gifr d~phan anh tinh hinh tai chinh gifra nien dQCllaCong ty, vm muc dQchinh xac hgp Iy, t1;lib~t kythai di~m nao va dam bao cac s6 k~ toan tuan thti vm ch~ dQk~ toan dff dugc ap dl,lllg.BanT6ng Giam d6c ciing chiu trach nhi~m v8 vi~c quan Iy cac tai san CllaCong ty va do do phaith\lc hi~n cac bi~n phap thich hgp d~ ngan ch~n va phat hi~n cac hanh vi gian l~n va nhii'ngviph1;lIIlkhac.

Ban T6ng Giam d6c cam k~t dfftuan thti nhii'ngyeu cAuneu tren trong vi~c I~pbao cao tai chinhgifranien dQcho ky k~ toan k~t thuc ngay 30/6/2015.

eONG BO eVA BAN TONG GIAM DOC

Theo y ki~n clla Ban T6ng Gifun d6c, bao cao tai chinh kern thea phan anh trung th\Ic va hgp Iytinh hinh tai chinh gifra nien dQCllaCong ty cho ky k~ toan k~t thuc ngay 30/6/2015, k~t quah01;ltdQngkinh doanh va tinh hinh luu chuy~nti8n t~ gifranien dQcho ky k~ toan k~t thuc cimgngay phil hgp vm Chufrnm\lc K~ toan Vi~tNam, Ch~ dQK~ toan Doanh nghi~p Vi~tNam vacac quy dinh phap Iy co lien quan d~nvi~c I~pva trinh bay bao cao tai chinh.

5

CONG TY CO PHAN XI MANG VICEM BiIT SONDja chi: xi Thanh Son, huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nim tai chinh 2015

Miu sa BOla-DN

BANG CANDOl KE TOliNT{li ngay 30 thdng 6 nam 2015

3

Dan vi tlnh: VND

=871.987.006.299 802.223.313.911

95.194.923.502 217.558.402.516 'JI

84.194.923.502 217.558.402.516 P

11.000.000.000lGr ~

15.000.000.000

15.000.000.000 'G

274.403.967.839 173.647.923.896

227.466.072.671 128.870.890.634

26.473.285.488 25.502.235.514

23.036.503.802 21.846.691.870

(2.582.343.084) (2.582.343.084)

10.448.9.62 10.448.962

474.984.099.923 397.254.846.345

474.984.099.923 397.254.846.345

12.404.015.035 13.762.141.154

7.205.030.245

5.198.984.790 13.137.l99.848

624.941.306

3.547.242.411.186 3.655.397.180.765

4.044.593.398 3.188.108.819

4.044.593.398 3.188.108.819

3.495.705.721.940 3.604.405.734.020

3.495.219.657.128 3.604.391.335.874

6.400.800.630.663 6.380.896.904.228

(2.905.580.973.535) (2.776.505.568.354)

486.064.812 14.398.146

916.000.000 436.000.000

(429.935.188) (421.601.854)

27.281.472.361 34.691.560.003

27.281.472.361 34.691.560.003

20.210.623.487 13.111.777.923

20.210.623.487 13.111.777.923

·4;;U9.119;417,485 .

A. TAl sAN NGAN ~N

I.Ti~n va cac khoan tO'ong dU'ong ti~n

1.Ti~n

2. Cac khoan tirong duong ti~nII. Cac khoan dAu to' tai chinh ngAn han

3. DAutu n~m gift d~n ngay dao hanIII. Cac khoan phai thu ngAn h,n

1. Phai thu ng~n han cua khach hang2. Tra truce cho nguci ban ng~n han6. Phai thu ngl1nhan khac7. D" phong phai thu ng~n han kh6 doi (*)8. Tai san thi~u cho xu IyIV. Hang tAn kho

1.Hang tbn khoV. Tai san ngAn h,n khac

1. Chi phi tra truce ng~n han

100

110

111

112

120

123

130

131

132

136

137

139

140

141

150

1512. Thu~ GTGT duQ'ckhau trir 152

3. Thu~ va cac khoan khac phai thu NM nuoc 153

B. TAl sAN DAI H~N 200

I. Cae khoan phai thu dai h,n

6. Phai thu dai han khacII. Tai san ca dinh

1. rai san c6 djnh huu hinh- Nguyengid

- Gid tri haa man lUy ki3. rai san c6 dinh vi) hinh-Nguyengia

- Gid tri haa man li'iy kiIV. Tai san dO'dang dili h,n

2. Chi phi xay dllDgco ban do dangV. Tai sin dai h,n khac

1. Chi phi tra truac dai h~n

210

216

220

221

222

223

227

228

229240

242

260

261

r6NG>.(]QNG·TAISAN' . '. ··.•170···

4

5

56

5

7

8

12

6

9

10

11

12

6

-- - -------------------------

CONG TY co PHAN XI MANG VICEM BUT SONDia chi: xii Thanh SO'n, huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl cHiNHQui 2 nam tai chinh 2015

Miu sa BOla-DN

BANGCANDOl KEToANT~i ngay 30 thting 6nom 2015

Dan vi tinh: VND..ThuY~t '

. i. miii6i.,.;,.c. N<}PHAI TRA 300 3.178.817.784.705 3.363.666.374.030 =::::

I. NV ng~n hanI}

310 1.781.147.188.596 1.781.024.494.537 -1.PMi tra nguoi ban ngan han "'311 13 373.970.225.250 282.159.675.207 :7,

2. Nguoi mua tra tien tnroc ngan han -11312 13 37.347.513.932 33.692.045.463 V

3. Thu~va cac khoan phai nQPNM mroc 313 14 7.797.401.986 3.802.726.773 .04. PMi tra nguoi lao dQng 314 35.772.899.941 31.202.001.103 .15. Chi phi phai tra ng~n han ::::

315 15 60.894.760.250 60.956.997.4499. Phai tra ng~ han khac 319 16 7.115.919.207 5.793.494.38310. Yay va no thue tai chinh ngan han 320 17 1.258.203.451.495 1.360.314.537.62412.Quy khen thuong, phuc lei 322 45.016.535 3.103.016.535

II. NV dai han 330 1.397.670.596.109 1.582.641.879.493

7. Phai tra dai han khac 337 16 251.309.690.576 251.309.690.576

8. Yay va no thue tai chinh dai han 338 17 1.142.958.675.569 1.328.144.080.098

12.Du phong ng phai tra dai han 342 3.402.229.964 3.188.108.819

B. VON CHU sa atru 400 1.240.411.632.780 1.093.954.120.646

I. V6n chii sa hli'u 410 18 1.240.411.632.780 1.093.954.120.646

1.V6n g6p ella chu so httu 411 1.090.561.920.000 1.090.561.920.000

- C6 phi~uph6 thong e6 quyen bieu quy~t 411a 1.090.561.920.000 1.090.561.920.000

2. Thang du v6n c6 phdn 412 45.085.114.000 45.085.114.000

8. Quy dAutu pMt trien 418 99.562.542.163 99.562.542.163

11.Lgi nhu~ sau thu~ chua phfulph6i 421 5.202.056.617 (141.255.455.517)

- LNST chua phan ph6i luy k~ d~n eu6i Icy tru6c 421a (141.255.455.517) (262.823.580.604)

- LNST chua phan ph6i Icy nay 421b 146.457.512.134 121.568.125.087

TP. K~ toan TKTC

Le Thj Khanh

7

CONG TY CO PHAN XI MANG VICEM BUT SONDja chi: xli Thanh Soon,huy~n Kim Bang, tinh Hit Nam

BAOCAO QUYET TOANTAl CHiNHQui 2 nam titi chfnh 2015

Mau sa B 02a-DN

BAo cAo KET QUAHO~T DQNG KINH DOANH

Qui 2 nam 2015

Don vi tinh: VND

~1. Doanh thu ban hang va cung cAp 6,

<;djch vy 01 20 806.703.924.792 760.383.269.811 1.501.869.196.707 1.423.333.416.990 fV2. Cac khoan giam tIir doanh thu 02 20 49.209.234.309 37.445.751.410 87.076.255.522 61.844.006.180 .N3. Doanh thu thuin ban hang va CIcung cip dich vy 10 20 757.494.690.483 722.937.518.401 1.414.792.941.185 1.361.489.410.810 N

~4. Gia van hang ban 11 21 600.076.481.801 584.311.461.176 1.118.223.543.424 1.100.681.908.819 '(,~

-;:::.5. LC}'inhu,n gi}pvS ban hang vacung cip djch vy 20 157.418.208.682 138.626.057.225 296.569.397.761 260.807.501.991

6. Doanh thu hoat dQngUlichinh 21 22 (49.887.282.512) 175.615.665 56.151.326.762 1.775.283.181

7. Chi phi tai ehinh 22 23 38.587.022.620 65.149.100.059 81.466.740.496 129.578.888.674

- Trong do: Chi phi /iii vay 23 34.028.389.528 61.335.585.201 74.554.230.918 124.935.970.725

8. Chi phi ban hang 25 24 24.287.102.294 38.352.066.054 63.007.836.372 80.215.621.161

9. Chi phi quan 1.9doanh nghiep 26 25 30.625.342.438 28.645.981.290 57.963.173.787 47.405.828.51110. LVi nhu,n thuin tir hOft dijngkinh doanh 30 14.031.458.818 6.654.525.487 150.282.973.868 5.382.446.826

11. Thu nh~p khac 31 26 1.261.936.424 3.187.641.899 1.695.067.485 6.439.338.640

12. Chi phi khac 32 27 4.076.021 1.213.783.676 54.664.248 3.046.027.411

13. LVi nhu,n khac 40 1.257.860.403 1.973.858.223 1.640.403.237 3.393.311.22914. T6ng 1C}'inhu,n k~ toan tflracthu~ 50 15.289.319.221 8.628.383.710 151.923.377.105 8.775.758.055

15. Chi phi thue TNDN hi~n hanh 51 3.361.873.469 5.237.864.971

16. Chi phi thue TNDN hoan lai 52

17. LC}'inhu,n sau thue TNDN 60 11.927.445.752 8.628.383.710 146.685.512.134 8.775.758.055

18. Ui cO'bin tren c6 phieu (*) 70 109 79 1.345 80

19. Ui suy giim tren c6 phieu (*) 71 109 79 1.345 80

Ha nam, ngay 20 thang 7 nam 2015

TP. Ki toan TKTC

~

LeThj Khanh

8

CONG TV CO pHAN XI MANG VICEM BUT SONDja chi: xi Thanh Soon,hUYfn Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl cHiNHQui 2 nam tai chinh 2015

Miu sa B 03a-DN

BAo cAo LUU CHUYEN TIEN TIt.(Theo phuong phdp gidn tiip)

Qui 2 niim 2015

I. Luu chuy~n ti~n tir hoat d{)ng kinh doanh1. L(Yinhu{in trufTethui2. fJiiu chinh cho cdc khoan- KhAu hao tai san c6 dinh- Lai, 16chenh I~ch tY gia h6i doai do danh gia lai cackhoan muc ti8n t~ co g6c ngoai t~- Lai, 16illhoat dQng dAunr- Chi phi Iffiyay3. Lf/i nhu{in tit hO{lti/png kinh doanh trtoic thay i/aivan luu i/png- Tang, giarn cac khoan phai thu- Tang, giam hang t6n kho- Tang, giam cac khoan phai tra (khong k€ Iffiyay, thu~TNDN)

- Tang, giam chi phi tra truac- Ti8n Iffiyay dff tra- Ti8n chi khac cho hOl;ltdQng kinh doanhLuu ehuyin tiin thudn tit hO{lti/png kinh doanhII. Luu chuy~n ti~n tir ho,t d{)ng diu tu

- Ti8n chi mua sAm,xay d\fl1gTSCD, cac TSDH khac

- Ti8n chi cho yay, mua cac cong C\l ng cua dan yi khac- Ti8n thu Ifficho yay, c6 tirc ya Igi nhu~n dugc chiaLuu ehuyin tiin thudn tit hO{lti/png i/du tuIII. Luu chuy~n ti~n tir ho,t d{)ng tai chinhTi8n yay ng~n hl;ln,dai hl;lnnh~ dugcTi8n chi tra ng gAc yay

Luu ehuyin tiin thudn tit hO{lti/png tai ehinhLuu chuy~n ti~n thuin trong kYTi~n ya tUO'DgdUO'Dgti~n diu kyTi~n ya tUO'DgdUO'Dgti~n cuai ky

TP. K~ tmin TKTC

Le Thi Khanh

D01l vi tinh: VND.:..•. '. .(. Luy k~ ~~ etAU:nihl1d~n Lu§ k~t~dl~ jJ~~'(I@ll. ·MA.so····.l'M:' ;... . .".. " s : .: ; .0; ....•. ;.".

cuoi qui nay(n~m nay):,cuoiquf .1l~Y(Il~m tr:U#c)01

151.923.377.105 8;775. 758.055

02 129.799.974.303 128.159.285.410

04 (50.335.001.549) 3.555.156.86605 (559.886.188) (1.214.888.823)06 74.554.230.918 124.935.970.725

08 305.382.694.589 264.211.282.23309 (93.049.372.158) (89.239.837.975)10 (77.729.253.578) (7.009.472.720)

11 115.252.646.248 (28.514.674.801)12 (14.303.875.809) 11.882.720.20414 (80.370.497.024) (128.044.460.681)17 (228.000.000)20 154.954.342.268 23.285.556.260

21 (25.975.055.461)

23 (15.000.000.000)27 559.886.18830 (40.415.169.273)

33 1.105.931.458.96534 (1.342.834.110.974)40 (236.902.652.009)50 (122.363.479.014)60 217.558.402.51670 95.194.923.502

(29.097.530.464)

1.214.888.823(27.882.641.641)

889.988.904.406(1.107.764.694.362)(217.775.789.956)(222.372.875.337)316.083.691.09393.710.815.756

9

----------------------------------------- -- - -- -

CONG TY CO PHAN XI MANG VICEM BUT SONDja chi: xii Thanh SO'n,huy~n Kim Bang, tinh Hit Nam

BAo cAo TAl CHiNHQui 2 nam titi chinh 2015

MAu sa B 09a-DN

BAN THUYET MINH BAa cAo TAl CHiNHQui 2 nam 2015

1. THONG TIN KIIAI QUAT

Cong ty C6 phc1nXi mang Vicem But Son (" Cong ty"), ti~n than la Cong ty Xi mang But Son,dtroc c6 phan hoa tir doanh nghiep nha mroc hach toan dQc l~p thuoc T6ng Cong ty Cong nghiepXi mang Vi~t Nam("Vicem"). Cong ty hoat dQng diroi hinh thirc cong ty c6 phc1n theo lu~tdoanh nghiep cua Viet Nam va theo GiAy clnrng nhan dang ky kinh doanh s6 0603000105 do Sak~ hoach va DAu tir tinh Ha Nam dp ngay 01 thang 5 nam 2006 va cac giAy clnrng nhan dangky doanh nghiep di~u chinh sau do, voi lc1ndi~u ehinh gc1nnhAt la lc1nthir 9 vao ngay 24 thang12 nam 2014.

Hoat dQng chinh trong ky hien tai cua Cong ty la:

• San xuAt, kinh doanh xi mang va cac san pham tiI xi rnang;• Xuat khAu xi mang va clinker;• San xuAt va kinh doanh cae v~t li~u xay d\Il1g.~~~~~~.~~~~~~~~ri• Khai thac da voi, da set d6 san xuAt va kinh doanh.

Cong ty co tf\! s6 ehinh t~i xii Thanh San - Huy~n Kim Bang - Tinh Ha Nam.

T~i thai di~m 30/6/2015, Cong ty co cae dan vi ph\l thuQe sau:

11Xi nghi~p tieu th\l xi mang Vicem But San21Xi nghi~p khai thac m6 But San31Xi nghi~p V~t li~u xay d\Il1gVieem But Son41 Ban quan ly d\l' an xi mang But San 2

S61ugng nhan vien eua Cong ty t~i ngay 30 thang 6 nam 2015 la 1.372 nguai (t~i ngay 30 thang6 nam 20141a 1.389 nguai).

Chu ky san xuAt kinh doanh thong thuOng eua Cong ty la 1 thang.

2. CO Sa TRINHBAy2.1 Chuin m,!c va ch~ dq k~ toan ap dyng

Bao eao tai ehinh kern theo duge trinh bay brmg D6ng Vi~t Nam ("VND"), phil hgp vai Ch6 dQk6 toan Doanh nghi~p Vi~t Nam va cac chuAnm\l'c k6 toan Vi~t Nam do BQ tai chinh ban hanh.

2.2. Hinh thuc sa k~ toan ap dyng

Hinh thue s6 k~ toan dUQ'eap d\lng eua Cong ty la Nh~t ky chung.

2.3 Ky k~ toan nam

Ky k~ toan nam eua Cong ty ap d\lllg eho vi~e l~p bao eao tai ehinh b~t dAu tiI ngay 01 thang 01va k~t thue vao ngay 31 thang 12.

2.4. Don vi tiin t~ sir dyng trong k~ toan

Bao eao tai ehinh giii'a nien dQ dugc l~p brmg dan vi ti~n t~ eua Cong ty la d6ng Vi~t Nam("VND").

10

CONG TY CO PHAN XI MANG VICEM BUT SONBja chi: xli Thanh SO'n, huyfn Kim Bang, tinh Ha Nam

BAocAo TAl CHiNHQui 2 nam tili chinh 2015

Miu sa B 09a-DN

3. cAc CHiNH SACH KE ToAN CHiT YEU3.1. Ti~n va cac khoan tUO'DgdUO'Dgti~n

Ti~n va cac khoan nrong dirong tien bao g6m ti~n m~t tai quy, ti~n giri ngan hang, cac khoandAutu ngan han co thai han g5c khong qua ba thang, co tinh thanh khoan cao, co kha nangchuyen d6i d~ dang thanh cac hrong ti~n xac dinh va khong co nhieu nii ro trong chuyen d6ithanh tien.

3.2. Hang tAnkho

Hang t6n kho dircc xac dinh tren co sa gia th~p hemgifra gia g5c va gia tri thuan co th€ thuchien dircc. Gia g5c hang t6n kho bao g6m chi phi mua, chi phi chSbiSn va cac chi phi lien quantnrc tiSp khac phat sinh d€ co diroc hang t6n kho a dia diSmva trang thai hien tai, Hang t6n khodugc h<;lchtoan thea phuemg phap ke khai thuang xuyen. Gia g5c cua hang t6n kho dugc xacdinh thea phuemgphap hinh quan gia quy~n. Gia tri thuk co th€ th\lc hi~n dugc dugc xac dinhbfuIggia ban uac tinh tm cac chi phi d€ hoan thfmh,chi phi tiSp thi, ban hang va phan ph5i phatsinh.

D\l phong giam ghi hang tAnkho duQ'ctrich I~p thea cac guy dinh k~ toan hi~n h,anh.Tpeo do,Cong ty duQ'cphep trich I~p d\l phong giam gia hang ton kho, hong, kern phfun chat trongtwang hgp gia.tri th\lc t~ cua hang tAnkho cao han gia tri thuk co th~ th\lc hi~n duQ'ct<;lithaidi~mk~t thuc nien de:>k~ toanoGia tri thuk co thS th\lc hi~n duQ'cduQ'cxac dinh bfuIggia banuac tinh tm cac chi phi dShoan thanh, chi phi ti~p thi, ban hang va phan ph5i phat sinh.3.3 Cac khoan pbai tbu

Cac khoan phai thu duQ'ctrinh bay d\la tren bao cao mi chinh gifranien de:>thea gia tri ghi s6 cackhoan phai thu til khach hang va phai thu khac sau khi c~ tm cac khoan d\l phong duQ'cl~p chocac khoan phai thu kho doL

D\l phong nQ'phai thu kho doi thS hi~n phAngia tri cua cac khoan phai thu rna Cong ty d\l ki~nkhong co kha nang thu h6i t<;lingay k~t thuc ky k~ toanoTang ho~c giam s5 du tai khoan d\lphong duQ'ch<;lchtoan vao chi phi quan ly doanh nghi~p trong kyo

3.4. Tai san c6 dinb bii'u binb

Tai san c6 dinh hiiu hinh duQ'ctrinh bay thea nguyen gia tm gia tri hao mon Iiiyk~.Nguyen giatai san c6 dinh bao g6m gia mua va nhiing chi phi co lien quan tf\lCti~p d~n vi~c dua tai san vaohOi;ltde:>ngnhu d\l ki~n.

3.5. Tai san c6 dinb vo binb

Tai san c6 dinh vo hinh duQ'cghi nh~ thea nguyen gia tm di gia tri hao mon liiy k~.Nguyen giatai san c6 dinh vo hinh bao g6m gia mua va nhiing chi phi co lien quan tf\lCtiSp d~nvi~cdua taisan vao sir d\lng nhu d\l kiSn.

3.6. Kbiu bao va bao mon

Kh~u hao va hao mon tai san c6 dinh hiiu hinh va tai san c6 dinh vo hinh dugc trich theaphuemgphap kh~u hao duang th~ng trong su5t thai gian hfru d\lng uac tinh cua cac tai san nhusau:

11

CONG TY CO PHAN XI MANG VICEM BIIT SONDja chi: xii Thanh Son, huy~n Kim Bang, tinh Ha Nam

BAocAo TAl CHiNHQui 2 nam tai chinh 2015

MAu sa B 09a-DN

Nam

Nha cira v~t kien trueMay moe thi~t biPhuong tien v~ taiTrang thiet bi van phongPhdn mem may tinh

3.7. Chi phi di vay

Chi phi di yay bao gam lffi ti@nyay va cac chi phi khac phat sinh lien quan true ti~p d~n cackhoan yay cua doanh nghiep, Chi phi di yay duoc hach toan nhir chi phi phat sinh trong kyngoai tnr cac khoan duoc v6n hoa nhir theo nQi dung cua doan ti~p theo.

Chi phi di yay lien quan tnrc ti~p d~n viec mua sam, x§.y dung hoac hinh thanh mQt tai san cuth~ dn co mot thai gian du dai d~ co th~ dua vao su dung theo muc dich dinh tnroc hoac d~ bandiroc v6n hoa vao nguyen gia tai san do.

3.8. Chi phi tra trU'O'c

6 - 5005 - 2005-1003-07

03

Chi phi tra tnroc bao gam cac chi phi tra truac ngiin hl;lnho~c cac chi phi tra truac dai hl;llltrenbang can d6i k~ toan va duQ'cphan b6 trong khoang thai gian tiI mQt d~n ba nam.

3.9. Cae khoan phai tra va chi phi trich trU'O'e

Cac khoan phai tra va chi phi trich truac duQ'cghi nh~ cho s6 ti@nphai tra trong tuang lai lienquan d~n hang hoa dich V\l dii nh~ dugc khong ph\l thuQc vao vi~c Cong ty dii nh~ dugc hoadon cua nha cung cAphay chua.

3.10. Cac nghi~p vy. bing ngo\}i t~

Cong ty ap d\lng huang dfut theo chudn m\lc k~ toan Vi~t Nam s6 10 - Anh huang cua vi~c thayd6i ty gia h6i doai ("CMKTVN s6 10").

Cac nghi~p V\l phat sinh bfuIg cac dan vi ti~n t~ khac vai don vi ti~n t~ k~ toan cua cong ty(VND) dugc hl;lChtoan theo ty gia giao dich vao ngay phat sinh nghi~p V\l. Tl;lingay k~t thucnien dQ k~ toan, cac khoan m\lC ti~n t~ co g6c ngol;li t~ duQ'c danh gia ll;li.TAt ca cac khoanchenh l~ch ty gia th\lc t~ phat sinh trong nam va chenh l~ch do danh gia ll;lis6 du ti~n t~ co g6cngol;lit~ cu6i nam dugc hl;lChtoan vao k~t qua hOl;ltdQng kinh doanh.

3.11. Ghi nhin doanh thu

Doanh thu dugc ghi nh~n khi k~t qua giao dich dugc xac dinh mQt cach dang tin c~y va doanhnghi~p co kha nang thu dugc cac 19i ich kinh t~ tiI giao dich nay. Doanh thu ban hang dugc ghinh~ khi giao hang va chuy~n quy~n sa hiiu cho nguai mua. Doanh thu cung cAp dich V\l dugcghi nh~ khi co bfuIg chUng v~ dich V\l cung cdp duQ'c hoan thimh tl;lingay k~t thuc nien dQ k~toano

Liii ti~n gUi dugc ghi nh~ tren co sa s6 du cac tai khoan ti~n gui va liii suAt ap d\lllg va theothong bao cua ngan hang.

J.3.12. Thue

Thu~ thu nh~p doanh nghi~p th~ hi~n t6ng gia tri cua s6 thu~ phai tra hi~n tl;liva s6 thu~ hoan

12

CONG TY CO pHAN XI MANG VICEM BUT SONDja chi: xii Thanh SO'n,huy~n Kim Bang, tinh HitNam

BAo cAo TAl CHiNHQui 2 nam titi chinh 2015

Miu sa B 09a-DN

hili. S6 thu~ hien tai phai tra diroc tinh dua tren thu nhap chiu thue trong nam, Thu nhap chiuthue khac voi 19i nhuan thuan diroc trinh bay tren bao cao k~t qua hoat d{>ngkinh doanh vi thunhap chiu thue khong bao g6m cac khoan thu nhap hay chi phi tinh thu~ hoac dtroc khan tnrtrong cac nam khac (bao g6m ca 16mang sang, n~u c6) va ngoai ra khong bao g6m cac chi tieukhong chiu thue hoac khong diroc khau tnr.

Cong ty c6 nghia vu n{>pthu~ thu nhap doanh nghiep theo thue su~t 22% tren thu nhap chiuthue.

Vi~c xao dinh thu~ thu nhap doanh nghiep can c{r vao cac quy dinh hien hanh v~ thue. Tuynhien, nhtmg quy dinh nay thay d6i theo timg thai ky va vi~c xac dinh sau cung v~ thu~ thunh~p doanh nghi~p tuy thu{>cvao k~t qua kiSm tra cua ca quan thu~ c6 th~m quy~n.

Thu~ thu nh~p hoan l;;tidugc tinh tren cac khoan chenh l~ch gifra gia tri ghi s6 va ca sa tinh thu~thu nh~p cua cac khoan m\lC tai san ho~c cong ng tren bao cao tai chinh va dugc ghi nh~ theophuang phap bang can d6i k~ toano Thu~ thu nh~p hoan l;;tiphai tra phai dugc ghi nh~ cho t~tca cac khoan chenh l~ch t;;tffithai con tai san thu~ thu nh~p hoan l;;tichi dugc ghi nh~ khi ch~cch~ c6 du 19i nhu~ tinh thu~ trong tuang lai dS kh~u tm cac khoan chenh l~ch t;;tffithai. Tuynhien, khong c6 b~t ky tai san ho~c cong ng thu~ hoan l;;tinao dugc ghi nh~ t;;tingay 30/6/2015do khong c6 khoan chenh l~ch t;;tffithai trQng y~u nao gifra gia tri ghi s6 cua tai san va cong ngghi nh~n tren Bao cao tai chinh va ca sa tinh thu~ tuang tcng.

Cac lOl;lithu~ khac dugc ap d1,lllgtheo cac quy dinh thu~ hi~n hanh tl;liVi~t Nam.

3.13. Cong cy tai chinh

Ghi nh{in ban dau

Tai scm tai chinhT;;tingay ghi nh~ ban ddu, tai san tai chinh dugc ghi nh~ theo gia g6c c{>ngcac chi phi giaodich c6 lien quan tflJCti~p d~n vi~c mua sb tai san tai chinh do.

Tai san tai chinh cua Cong ty bao g6m ti~n m~t, ti~n gui ng~ h?ll, cac khoan phai thu khachhang va cac khoan phai thu khac, cong C\ltai chinh khac.

Cong n(1tai chinh

T;;tingay ghi nh~ ban ddu, cong ng tai chinh dugc ghi nh~ theo gia g6c c{>ngcac chi phi giaodich co lien quan tflJCti~p d~n vi~c phat hanh cong ng tai chinh do.

Cong ng tai chinh cua Cong ty bao g6m cac khoan phai tra nguai ban va phai tra khac, cackhoan ng va cac khoan vay.

lJanh gia l~i sau zJn ghi nht,inban d&u

Hi~n t;;ti,chua co quy dinh v~ danh gia l;;ticong C\ltai chinh sau ghi nh~n ban ddu.

13

I~

CONG TY co PHAN XI MANG VICEM BUT SONDja chi: xi Thanh SO'D,huy~n Kim Bang, tinh HANam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nam tAichinh 2015

Miu s6B 09a-DN

D01l vi tinh: VND3 .TIEN

30/6/2015 0110112015

Ti~n m{it 2.480.319.568 814.212.155Ti~n giri ngan hang 81. 714.603.934 216.744.190.361Ti~n dang chuyen, cac khoan nrong dirong ti~n 11.000.000.000CQng 95.194.923.502 217.558.402.516

4 • DAUTl1TAICHiNHNGAN~ -::::30/6/2015 01/0112015 ;)(.-

DAunr n~m gifr d€n ngay dao han (*) 15.000.000.000 XX

CQng 15.000.000.000 A,L

(*) GAm cac khoan ti~n giri co Icy han tai cac ngan hang va cac t6 chirc tin dung ""'3'-41

5 . pllAl THU CUA KHACH lIANG vA TRA TRUOC CHO NGU01 BAN5.1 Phili thu eua kluieh hang ngiin hem

30/6/2015 01/0112015Phai thu cua khach bang ng~n han 211.826.811.021 112.306.789.608Phai thu ngan han tic cac ben lien quan 15.639.261.650 16.564.101.026CQng 227.466.072.671 128.870.890.634

D1:fphong phd; thu ngdn han kho ao; (2.582.343.084) (2.582.343.084)

5.2 Tril trtrue cho ngtriii ban ngiin h{m

30/6/2015 0110112015IrA tnroc cho nguoi ban ng~n han 26.301.727.872 25.273.985.314IrA truce ngAn han eho cac ben lien quan 171.557.616 228.250.200CQng 26.473.285.488 25.502.235.514

6 . cAc KHoAN PHAI THU KHAc

6.1 Phii thu ngin han khac30/6/2015 01/0112015

I~m irng 1.816.310.000 1.301.310.000Phai thu cac nha thAu thuoc du an day chuyen 2 18.981.033.740 18.985.033.740PhAi thu khac (*) 2.239.160.062 1.560.348.130

CQng 23.036.503.802 21.846.691.870

(*) GAm khoan phai thu v~ nha eung dp; phai thu ti~n di~n nuae, ...

14

CONG TY co PHAN XI MANG VICEM BiTT SONDja chi: xi Thanh Son, huyen Kim Bang, tinh H~ Nam

BAo cAo QUYET ToAN TAl cHiNHQui 2 nam tii chinh 2015

Miu s8B 09a-DN

6.1 Phai thu dii han khac

30/6/2015 01/01/2015

3.188.108.819Ky cUQ'C, ky quy dai han

CQng

4.044.593.398

3.188.108.8194.044.593.398

Day la khoan ky quy cai tao, phuc h6i moi tnrong cua cac cong trinh dAutuxdy dung khai thac mo da voiLien San, mo da vci H6ng Son, mo set Kha Phong va mo set Ba Sao theo lu~t Bao v~moi tnrong va lu~tKhoang san.

,11

30/6/2015 01101/2015 'f'I~,p~

10.448.962 10.448.962 JGr s(

10.448.962 10.448.962}G·

TSCDCqng

Tai san c6 dinh 1 cai may kinh VI hi mAttir nam 2004

8 • HANG TON KIlO

Nguyen lieu, v~t li~uCong cu, dung cuChi phi san xuAtkinh doanh de dangThanh phamHang gui di ban

30/6/2015 0110112015

233.329.492.105 248.719.423.475235.160.422 296.956.506

200.230.285.943 100.188.160.64441.189.161.453 32.605.077.487

15.445.228.233

474.984.099.923 397.254.846.345Cqng

9 . TANG, GMM TAl sAN CO DINH mru HiND - Phu luc 01. . .10 . TANG, GMM TAl sAN CO DJNH VO HiND - Phu luc 02

11 • CHI PHi xAY DV'NG co BAN DO DANG30/6/2015 01101/2015

- Day chuyen 2 nha may xi mang But San

- Duong len mo da Lien San

- Mo set Ba Sao- Du an thu h6i nhiet khi thai- Sua chua duong til c6ng 3 den d6c c6ng troi- HQPgiam t6c may nghi8n li~u- Cac cong trinh khac

6.683.239.350

5.115.105.819

11.365.504.536

749.642.727

1.646.434.455

1.721.545.474

34.691.560.003Cqog 27.281.472.361

15

797.463.726

5.115.105.819

18.373.523.692

9.660.000.000

745.466.766

CONG TY co pHANXI MANG VICEM BUT SONDia chi: xi Thanh Son, huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nam tai chinh 2015

Miu sA B 09a-DN

12 . CHI PHi TRA TRUOC

12.1 Chi phi tra truec ngin han30/6/2015 0110112015

Cong cu dung cu xueltdung 1.790.550.470

Phi celpquyen khai thac 5.112.857.835

Cac khoan khac 301.621.940

CQng 7.205.030.245 ;;:::::7(l

12.2 Chi phi tni truoc dai han-...T~,

30/6/2015 0110112015 Ar

Sua chua tai san 14.682.930.464 8.122.644.979 vl(Jr-.

Thichbi, v~t nr, cong cu dung cu 4.140.653.497 3.197.236.244 /.

Cac khoan khac 1.387.039.526 1.791.896.700 l.r.---CQng 20.210.623.487 13.111.777.923

13 • pHAI TRA NGUm BAN vA NGUm MUA TRA TIEN TRUOC13.1 Phai tra nguiri btin ng&nh{ln

30/6/2015 01/0112015

Phai tra cho ngiroi ban 150.190.277.050 136.376.532.564

Phai tra cho cac ben lien quan 223.779.948.200 145.783.142.643

CQng 373.970.225.250 282.159.675.207

13.2 Nguui mua tra tiin truuc ng&nh{ln

30/6/2015 0110112015

Ngiroi mua tra ti~n tnroc 15.306.682.154 33.692.045.463

Cac ben lien quan tra ti~n truce 22.040.831.778CQng 37.347.513.932 33.692.045.463

14 TRUE vA cAc KHoAN plIAI NQP NHA..NUOC - Phu luc 03

30/6/2015 01/0112015

Thu~ gia tri gia tangThu~ thu nhap doanh nghiepThu~ thu nh~p ca nhanThu~tainguyenThu~ nha deltva ti~n thue deltPhi bao v~moi truangCQng

3.130.308.5322.738.708.923

50.184.4981.414.720.263

463.479.770

958.581.6491.991.213.810

237.584852.693.730

7.797.401.986 3.802.726.773

16

-- -- - - -~---------------------

CONG TY co PH.AN XI MANG VICEM BUT SONDia chi: xi Thanh Son, huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nam tai chinh 2015

Miu sa B 09a-DN

15 . CHI rat PHAI TRA.NGAN ~N30/6/2015 01/01/2015

Trich truce chi phi lai yay cac don vi khac 14.749.505.401 18.352.714.237Lai yay phai tra cac ben lien quan 1.686.278.505Trich tnroc chi phi sua chua TSCD 11.756.077.732 4.858.076.552Trich truce chi phi gach chiu hra, t~m lot 4.544.458.462Trich tnroc chi phi khuyen mai, khoan gon tieu thu 4.180.553.577 5.396.048.095Trich truce th~ndi~n 5.041.246.660Trich tnroc chi phi khoan n6 min, b6c xuc vic da voi 2.109.842.435 5.209.706.999 ::::::

/.

Phi di~u tra tham do khoang san 1.482.072.149 988.048.091 ~(Bao du5ng duong s~t 928.871.576 3.839.397.299 J

Mua nguyen v~t lieu 15.504.715.279 8.015.985.236 :E~

Phi cai tao moi tnrong 3.616.351.109 /~

Chi phi phai tra khac (*) 2.022.312.530 7.569.495.775 ~'/

Cqng 60.894.760.250 60.956.997.449

(*) G6m cac khoan trich tnroc v~ b6c x8p gach, dong gach, b6c x8p xi mang, v~n hanh d6ng bao, phi kiemtoan, kiem ke, h6 tro huyen ngheo,.....

16 • cAc KHoAN pHAITRA.,pHAIN(>P KHAc16.1 Caekho(m plu;; Ira, pha; n{jp ngiin hemkhtic

30/6/2015 01101/2015

Kinh phi cong doan, Bao hiem xli h<)i,Bao hi~my t~,Baohi~mthAtnghi~pPhai tra v~c6 phin hoa (c6 tirc phai tra)Cac khoan phai tra, phai n<)pkhacCqng

393.200.6991.407.065.9005.315.652.608

482.005.0911.407.065.9003.904.423.392

7.115.919.207 5.793.494.383

16.2 Caekhoan pha; Ira, pha; n{jp did hemkhae

30/6/2015 01/0112015

Trich tmac chi phi xay I~phoan thanh (*)

LlIisan xuAtthfr day chuy~n 2

Cqng

202.274.973.570

49.034.717.006

202.274.973.570

49.034.717.006

251.309.690.576 251.309.690.576

(*) Day la khoan trich tmac chi phi m<)ts6 g6i thAudlIhoan thanh kh6i IUQ'llgnhung chua quy8t toan congtrinh va chua thanh Iy dugc hgp d6ng d€ t{tmghi tang gia tri tai san ban giao dua vao su dvng cua day chuy~n2 nha may xi mang But Son vao ngay 01112/2010.

17

CONG TY co PHAN XI MANG VICEM BUT SONIlia chi: xii Thanh Soon,huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHINHQui 2 nam tai chinh 2015

Miu sa B 09a-DN

17 . VAYVANOTHUETAICHINH-Phuluc04. . .18 . VON cau saHiru

a) Bang dai chi~u bi~n dQng ciia van chii sO'huu - Phu Iyc 05

b) Chi ti~t van diu tar ciia chu sO'huu

V6n gop ella NhAmrocTyl¢

V6n gop ella cac d6i tuong khacTyl¢

CQng(100%)

30/6/2015 01/01/2015867.157.460.000

79,51%223.404.460.000

20,49%

867.157.460.00079,51%

223.404.460.00020,49%

1.090.561.920.000 1.090.561.920.000

c) Cac giao djch v~ van vOlcac chii sO'hiru va phan phai cAtuc, chia lqi nhu~n

V6n dAunr ella chit sa hftu- V6ngop tai aJu kY- V6ngop tang trong nam- V6ngop giam trong ndm- V6ngop tai cU6ikY

Nam nay Nam trU'O'c

1.090.561.920.000 1.090.561.920.~OO

1.090.561.920.000 1.090.561.920.000

d) cA phiiu

s6 luong e6 phi~u dang ky phat hanhs6 hrong e6 phieu dii ban ra cong chung- C6phiiu pha thong-csphiiu U7J aiiis6 IUQ1lge6 phieu duoc mua lai-csphiiu phd thong-csphiiu U7J aliise IUQ1lge6 phi8u dang luu hAnh- Cdphiiu phd thOng- Cdphiiu U7J alii

* M~nh gia e6 phi8u dang lUll hanh:

Nam nay Nam trarO'c

109.056.192109.056.192109.056.192

109.056.192109.056.192109.056.192

109.056.192109.056.192

109.056.192109.056.192

10.000 dAng I 10.000 d6ng Id) Liii cO'ban tren cAphiiu

Tir 01/0112015din 30/6/2015

Tir 0110112014din 30/6/2014

- Lqi nhu~n sau thui- C6 phi8u luu hanh binh quan trong Icy- Liii cO'ban tren ca phi~u

146.685.512.134109.056.192

8.775.758.055109.056.192

1.345 80

18

CONG TY CO PHAN XI MANG VICEM BUT SONDja chi: xii Thanh SO'D,huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHINnQui 2 nam tai chinh 2015

Miu s6B 09a-DN

19 . cAc KHoAN MVC NGOAI BANG CAN DOl KE ToAN

30/6/2015 01/0112015Ngo,i t~ cac lo,i

USD 10.088 10.082EUR 279 142

20 . DOANHTHU

Til 01/0112015 Til 01/0112014d~n 30/6/2015 d~n 30/6/2014

~Doanh thu ban xi mang bao 846.329.929.450 794.448.805.339Doanh thu ban xi mang rei 381.247.957.399 303.347.558.402

~Doanh thu ban Clinker 247.402.672.235 307.718.724.398Doanh thu ban da v~t li~u xay dung 18.092.828.183 15.625.329.091Doanh thu ban gach 8.795.809.440 2.192.999.760

(C{)ng 1.501.869.196.707 1.423.333.416.990

Cac khoan giam tfil doanh thu 87.076.255.522 61.844.006.180Chi~t khAu thuong mai 87.076.255.522 61.844.006.180

Doanh thu thudn til ban hang va cung cip djch vy 1.414.792.941.185 1.361.489.410.81021 • GIA VON HANG BAN

Til 0110112015 Til 01/0112014d~n 30/6/2015 d~n 30/6/2014

Gia v3n xi mang bao 614.328.005.698 590.270.554.833Gia v3n xi mang roi 270.4 74.346.905 225.607.267.131Gia v3n Clinker 213.455.627.948 270.182.648.715Gia v6n da v~t li~u xay dung 12.891.956.1 0 1 12.301.031.789Gia v3n ban gach 7.073.606.772 2.320.406.351CQng 1.118.223.543.424 1.100.681.908.819

22 • DOANH THU HO~T DQNG TAl cHiNHTil 0110112015 Til 0110112014d~n 30/6/2015 d~n 30/6/2014

Lai tiSn gtri, tiSn cho yay 559.886.188 1.214.888.823Lai chenh l~ch tY gia thanh toan 5.256.439.025 560.394.358Lai chenh lech tY gia 50.335.001.549

CQng 56.151.326.762 1.775.283.181

19

CONG TY co plIANXI MANG VICEM BUT SON BAo cAo QUYET ToAN TAl CHiNHDja chi: xi Thanh Son, huy~n Kim Bang, tinh Ha Nam Qui 2 nam tai chinh 2015

Miu sA B 09a-DN

23 . cm PHi HO~T DQNG TAl CHiNHTil 0110112015 Til 01/01/2014d~n 30/6/2015 d~n 30/6/2014

Lai ti8n yay 74.554.230.918 124.935.970.725L6 chenh l~ch tY gia thanh tOM 471.821.846 295.624.828L6 chenh l~ch tY gia 3.555.156.866Chi phi tai chinh khac 1.447.063.682 792.136.255Chi€t kh~u thanh toan 4.993.624.050Cqng 81.466.740.496 ' 129.578.888.674

24 . CHI PHi BAN HANGTil 0110112015 Til 01/01/2014d~n 30/6/2015 d~n 30/6/2014

Chi phi nhan vien 8.556.012.089 7.451.879.689~Chi phi v~t lieu bao bi, dung cu d6 dung 24.882.228 144.458.083 cr..:EChi phi kh~u hao 994.154.717 876.202.674

\Chi phi v~n chuyen 18.993.181.750 26.507.218.223Chi phi khuyen mai 10.977.888.188Chi phi dich V\l mua ngoai 8.171.144.022 7.050.918.394Chi phi bAngti8n khac 26.268.461.566 27.207.055.910Cqng 63.007.836.372 80.215.621.161

25 . CHI PHi QUAN LY DOANH NGmtpTil 0110112015 Til 0110112014d~n 30/6/2015 d~n 30/6/2014

Chi phi nhan vien 16.300.455.892 17.219.699.126Chi phi v~t li~u quan ly 2.944.696.047 3.757.500.966Chi phi khAuhao 5.857.265.809 5.508.341.638Chi phi dich vu mua ngoai 496.004.984 1.101.008.964Chi phi bAngti8n khac 32.364.751.055 19.819.277.817Cqng 57.963.173.787 47.405.828.511

26 . THUN~PKHAcTil 0110112015 Til 0110112014d~n 30/6/2015 d~n 30/6/2014

Thu nhdp til'phi cAucang 245.818.041 240.948.554Thu nhap til'gia cong 4.475.611.603Thu nh~p tic thanh ly tai san c6 dinh 298.299.165Thu nh~p khac 1.150.950.279 1.722.778.483

Cqng 1.695.067.485 6.439.338.640

20

----------- - - - ------------------------

CONG TY CO PHAN XI MANG VIC EM BUT SON BAo cAo QUYET ToAN TAl CHINHDia chi: xi Thanh Son, huy~n Kim Bang, tinh Ha Nam Qui 2 nam tai chinh 2015

Miu sa B 09a-DN

27 · cm rnt xnxcTir 0110112015 Tir 01/0112014d~n 30/6/2015 d~n 30/6/2014

Chi phi gia cong xi mang 3.037.424.911

Chi phi khac 54.664.248 8.602.500Cqng 54.664.248 3.046.027.411

28 · cm PHi sANXUAT KINH DOANH THEO YEU TO

Tir 01/0112015 Tir 0110112014d~n 30/6/2015 d~n 30/6/2014

Chi phi nhan vien 93.200.421.385 94.129.649.135 ~Chi phi v~t li~u, bao bi, dung C\1 767.542.192.619 778.145.684.679

c:;::

~

Chi phi khftu hao, SCL 164.301.600.989 158.244.710.887Chi phi dich V\1 mua ngoai 258.487.200.942 249.094.012.395Chi phi bAngti~n khac 174.727.827.969 205.802.627.972 y

~Cqng 1.458.259.243.904 1.485.416.685.068 ~

29 · GIAO DJCH vA so DU cAc BEN LIEN QUAN

Giao djch vOi ben lien quan

Tir 0110112015 Tir 0110112014d~n 30/6/2015 d~n 30/6/2014

Ban hang

Cong ty C6 phan Vicem Tlnrong mai Xi mang - Xi mang128.581.822.739 109.455.143.232

Cong ty TNHH MTV Xi mang Vicem Tam Diep - Ximang, da VLXD 18.773.550.407

Cong ty C6 phan Xi mang Vicem Hoang Mai - Xi mang13.780.840.722 14.663.557.843

Cong ty C6 phdn Vicem V~t nr v~n tai xi mang - Xi mang32.050.749.602

Cong ty C6 phAn Vicem Bao bi But Son - Xi mang30.921.117.303 42.990.736.676

T6ng cong ty CN xi mang Vi~t Nam - Clinker103.729.559.064 171.526.908.520

21

CONG TY CO PHAN XI MANG VICEM BUT SONBja chi: xii Thanh Son, huy~n Kim Bang, tinh Hi Nam

BAo cAo QUYET ToAN TAl CHINHQui 2 nam tii chinh 2015

Miu sa B 09a-DN

Mua hang

Cong ty C6 phAnVicem V~t tu v~n tai Xi mang - Than319.643.951.264 289.269.513.452

Cong ty C6 phAn Vicem Bao bi But Son - Vo bao 82.4 74.000.000 77 .200.500.000Nha may VLCL kiem tinh VN-Cty TNHH MTV XMHoang Thach - Gach 13.064.476.500T6ng Cong ty Cong nghiep Xi mang Vi~t Nam - Thachcao 34.304.438.949 33.560.826.343

Cong ty C6 phan Vicem Bao bi Bim Son - Vo bao12.210.000.000

Cong ty C6 phAnXi mang Vicem Hoang Mai - Xi manggia cong 373.954.545Cong ty TNHH MTV Xi mang Vicem Tam Di~p - Ximang gia cong 41.740.799.528 26.490.295.727 ;:::::.

,OC'/sA du ven cac ben lien quan Ccc(

Yay ngA~ htln 30/6/2015 0110112015 MA81

Tong Cong ty Cong nghiep Xi mang Vi~t Nam 93.067.548.762~

Cong ty tai chinh C6 phAn xi mang 18.637.739.869 :::-.!.-.....;::

C9ng 111.705.288.631

Cae khoan phal thu 30/6/2015 0110112015

Cong ty C6 phAnVicem Thirong mai Xi mang 10.827.681.432Cong ty C6 phAn Xi mang Vicem Hoang Mai 6.942.849.000 3.245.454.253T6ng Cong ty Cong nghiep Xi mang Vi~t Nam 2.099.962.141Cong ty TNHH MTV Xi mang Vicem Tam Di~p 8.696.412.650 391.003.200

CQng 15.639.261.650 16.564.101.026

Cac khoan phai tra 30/6/2015 01101/2015

Cong ty C6 phAnVicem V~t nr v~n bli Xi mang 100.358.662.571 77.871.968.501Cong ty C6 phAn Vicem Bao bi But Son 35.025.500.000 21.338.810.787Cong ty C6 phAnVicem Bao hi Bim Son 1.526.850.000Cong ty TNHH MTV Xi mling Vicem Tam Di~p 23.357.512.140 13.396.815.140Cong ty TII vAnDAu tlI phM tri8n xi mling 534.888.000 331.645.616T6ng Cong ty CN xi mling Vi~t Nam 49.721.111.339 31.317.052.599Cong ty CP xi mling Vicem Hoang Mai 411.350.000Nha may VLCL ki€m tinh VN-Cty TNHH MTV XMHoang Th~ch 14.370.924.150

CQng 223.779.948.200 145.783.142.643

22

CONG TY CO pHAN XI MANG VICEM BUT SONDja chi: xi Thanh Soon,huy~n Kim Bang, tinh Hi Nam

BAo cAo QUYET ToAN TAl CHiNUQui 2 nam tai ehinh 2015

Miu sa B 09a-DN

Tra trtr6'e eho ngum ban 30/6/2015 01101/2015

Cong ty tir vAn va dAu ttr phat trien xi mangCQng

171.557.616 228.250.200171.557.616 228.250.200

Ngum mua tra ti~n tru6'e

Cong ty C6 pIlAnVieem Thtrong mai Xi mang

Cong ty C6 phAn Vieem Bao hi But Son

T6ng Cong ty Cong nghiep Xi mang Vi~t Nam

Cqng

30/6/2015 01/0112015

7.372.474.982

1.015.878.918

13.652.4 77 .878

22.040.831.778

Chi phi phal tra

T6ng Cong ty Cong nghiep Xi mang Vi~t Nam - Lai vay

Cong ty tai chlnh C6 phAn xi mang - Lai vay

C(}ng

30/6/2015 01/01/2015 1 '

1.664.875.039 ;N(7

) P21.403.466 NG

1.686.278.505 IT:

N(

Tir 01/0112014d~n 30/6/2014

Thu nhip cua cae thsnh vien cua Ban Tang Giam dac

Tir 01/0112015d~n 30/6/2015

Luong va thuong cua cac thanh vien Ban T6ng Giam d6c 1.055.312.198 808.669.592

30 . CONG CV TAl CHINu

Quan Iy rui ro vBn

Cong ty quan tri nguen v6n nh~m dam bao r~ng Cong ty e6 thS vita hoat dQng lien tuc vita t6i da h6a 19i Ich ellacac e6 dong thong qua t6i uu h6a s6 du ngu6n v6n va cong ng.

cAu truc v6n ella Cong ty g6m e6 cae khoan ng thuAn (bao g6m cae khoan vay tm di ti~n va cae khoan tucmgducmg ti~n) va phAnv6n thuQe so hihI ella cae c6 dong ella eong ty m~ (bao g6m v6n g6p, eac quy d\l tm va 19inhu~ sau thu8 ehua philn ph6i)

Cae chinh saeh k~ toan ehu y~u

Chi ti€t eae ehinh saeh k8 tolio eM y8u va cae phucmg phap ma Cong ty ap d\lng (bao g6m eac tieu ehi dS ghinh~, cO'so xac djnh gia tri va eO'so ghi nh~ eae khoan thu nh~p va chi phi) d6i v6i tUng lo~i tai san tai chfnh,cong ng tili chfnh va eong c\l v6n duge trinh bay t~i Thuy8t minh s6 3.

23

CONG TY co pHANXI MANG VICEM BUT SONBfa chi: xii Thanh SO'n, huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHINHQui 2 nam tiii chinh 2015

Miu sa B 09a-DN

Cac IO\lieong e\l tiii ehinh

Gi:.i tr] ghi sa Gi:.i tr] ghi sa30/6/2015 0110112015

95.194.923.502 217.558.402.516254.547.169.871 153.905.691.323

349.742.093.373 371.464.093.839

2.401.162.127.064 2.688.458.617.722632.395.835.033 539.262.860.166

64.296.990.214 64.145.106.268

3.097.854.952.311 3.291.866.584.156

Tiii san tiii ehinhTi~n va cac khoan nrong dirong ti~nPhai thu khach hang va phai thu khac

C9ngCong nil tiii chinhCac khoan vayPhai tra nguoi ban va phai tra khac

Chi phi phai tra

C9ng

Myc tieu quan Iy rui ro tiii chinh

Rui ro tai chinh bao g6m rui ro th] tnrong (bao gAm nii ro tY gia, rui ro Iiii su~t va rui ro v~ gia), rui ro tin dung, ruiro thanh khoan va rui ro Ulisu~t cua dong ti€n. Cong ty chua thuc hien cac bi~n phap phong ngira cac rui ro nay dothieu th] tnrong mua cac cong cu tai chinh nay.Rui ro thi trU'Ong

; T~.iAIVI',01-.,.;:::::.

Ho~t dQng kinh dOanh cua Cong ty se chu y~u chiu rui ro khi co S\l thay d6i v8 ty gia h6i doai va Iiii su~t. Cong tychua th\lc hi~n cae bi~n phap phOng ngira rui ro nay do thi~u thi truang mua cac cong el,ltai chinh.

Quan Iy rui ro tY giaCong ty th\lc hi~n mQt s6 cac giao dich co g6c ngo~i t~, theo do, Cong ty se chju rui ro khi co bi~n de;>ngv~ tY gia.Cong ty chua th\lc hi~n bi~n phap dam bao do thi~u thi truang mua cac cong C\ltai chinh nay.Quan Iy rui ro lai sudt

Cong ty chiu rui ro Iiii su~t trQng y~u phat sinh tir cac khoan vay chiu Utisu~t dii dugc ky k~t. Cong ty chju rui roIiii su~t khi Cong ty vay v6n theo Iiii su~t tha n6i va Iiii su~t c6 dinh. Rui ro nay se do Cong ty quan tri bAngcachduy tri (1muc dQhQ'PIy cac khoAn vay Iiii su~t c6 dinh va Iiii su~t tha n6i.QuemIy rui ro ve giaCong ty co rui ro v8 gia hang hoa do th\lc hi~n mua mQt s6 Io~i hang bOa nh~t djnh. Cong ty quan Iy rui ro v8 giahang hoa thong qua vi~c theo doi ch~t cM thOng tin va tinh hinh co lien quan cua thi truang hang hoa nhk quanIy thai di8m mua hang va ban hang. Cong ty chua su d\lng cac cong C\ltai chinh phai sinh dam bao d8 phong ngiracac rui ro v8 gia hang hoa.Rili ro tin d\lng

Rui ro tin d\lng xAyra khi m9t khach hang ho~c d6i tae khong dap (rng dugc cae nghia V\l trong hQ'Pd6ng dAndencac tAnth~t tai ehinh cho Cong ty. Cong ty co chinh sach tin d\lng phil hQ'Pva thuang xuyen theo doi tinh hinh d8danh gia xem Cong ty co chiu rui ro tin d\lllg hay khong.

Cong ty dii ap d\lng quy dinh t~i Thong tu 228/2009/TT-BTC do Be;>Tai chinh ban hanh ngay 07/12/2009 d8 trichI~pd\l phong cho cac khoan phai thu qua h~n. Theo do, muc trich I~p d\l phong ng phAi thu kho doi t~i ngay30/612015 Ia 2.582.343.084 d6ng.

24

CONG TY co pHAN XI MANG VICEM BUT SONDia chi: xii Thanh Son, huy~n Kim Bang, tinh Ha Nam

BAo cAo QUYET ToAN TAl cHiNHQui 2 nam tai chinh 2015

Miu sa B 09a-DN

Rili ro thanh khoan

Cong ty qulin ly rui ro thanh khoan thong qua viec duy tri rnQtIUQ11gti~n va cac khoan urong dirong ti~n phil hopva cac khoan vay amire rna Ban T6ng Giam d6e eho la dll d€ dap irng nhu eAuhoat dQng ella Cong ty nham giamthieu anh huang ella nhtrng bi~n dQngv~ luong ti~n.

31 . cAc SVKItN pHAT SINH SAU NGAy KET TRUC KY KEToAN

Khong co cac str kien nao khac phat sinh sau ngay k~t thuc Icy k~ toan co th€ anh huang trong y~u hoac co th€gay anh huang trong y~u d~n hoat dQng ella Cong ty va k~t qua hoat dQng kinh doanh eho Icy k~ toan k~t thucngay 30 thang 6 nam 2015 ella Cong ty.

32 . SO Llt:U SO SAND

S6 li~u so sanh Ia s6 li~u tren Bao cao Uti chinh da duoc ki8m toan nam 2014 hoi Cong ty TNHH Ernst &Young Vi~t Nam va s6 du dAuky 01/01/2015 dUQ"cpMn 10~i l~i theo huang d~n cua ThOng tu 200/20 14/TT­BTC ngay 22/12/2014 cua BQ tai chinh huang d~n ch8 dQk8 toan doanh nghi~p (Phl,lll,lc 06) va s6li~u so sanhtreD Bao cao tai chinh qui 2 nam 2014.

Le Thi Khanh

Ha nam, ngay 20 thimg 7 niim 2015

TP. Ki tmin TKTC

25

CONG TY co PH.AN XI MANG VICEM BUT SONBja chi: xi Thanh SOlI,huy~n Kim Bang, tlnh Ha Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nam titi chinh 2015

M§u s6 B 09a-DN

9 . TANG, GIAM TAl SAN CO BJNH HiruHINH - ph\ll\lc 01

Nguyen giaS6 du 0110112015S6 tang trong kY- Mua trong kY-Xaydt,mgS6 giam trong kY- Thanh If, nhuang ban- Giam khdcsa d...30/6/2015Trong do:Dii khdu hao hitGia trj hao mon loy k~S6 dir 0110112015S6 tang trong kY- Khdu hao, hao man- Tang khdcS6 giam trong kY- Giam do thanh If, nhuang bansa dir 30/6/2015

Gia trj con I~iS6 dir 0110112015Sa d ...30/6/2015

1.583.865.344.92318.080.276.450

18.080.276.4502.704.571.6232.704.571.623

4.697.805.933.449757.416.153757.416.153

93.827.767.8362.752.305.4552.752.305.455

5.397.858.0201.018.300.0001.018.300.000

6.380.896.904.22822.608.298.0584.528.021.60818.080.276.4502.704.571.6232.704.571.623

1.599.241.049.750 6.400.800.630.663

18.799.067.450

485.296.974.96220.530.880.36620.530.880.366

716.235.788716.235.788

4.698.563.349.602 96.580.073.291 6.416.158.020

112.531.350.857 73.209.551.419 4.286.607.797

2.199.628.375.115 86.644.683.611 4.935.534.666107.734.961.558 1.298.636.340 227.162.705107.734.961.558 1.298.636.340 227.162.705

208.826.577.523

2.776.505.568.354129.791.640.969129.791.640.969

716.235.788716.235.788

2.905.580.973.535505.111.619.540 2.307.363.336.673 87.943.319.951 5.162.697.371

1.098.568.369.961 2.498.177 .558.334 7.183.084.225 462.323.354 3.604.391.335.8743.495.219.657.1281.094.129.430.210 2.391.200.012.929 8.636.753.340 1.253.460.649

Cong ty da th~ chdp mQts6 may moe thi~t bi va phuong ti~n v~n tai truyen d~n d€ dam bao nghla vu yay v6n ngan han tai BIDV Ha Nam, gia tri dam baodugc Ngan hang dinh gia thea hop d6ng the chAp,cilm c6 tai san s6 01l05/HDTC ngay 5/10/2005 la: 500.011.887.198 d6ng va duoc dinh gia lai vao ngay3115/2015 la: 141.470.736.185 d6ng.

Cong ty da th~ chApmQts6 may moc thiet bi thuQcday chuy~n 1d€ dambao nghia V\l yay v6n dai h~ dAutuxay d\DlgDl,l'an 2 xi mang But Son theo hgpd6ng yay d6ng tlii trg ~i BIDV Ha Nam, gia trj dam bao dugc cac Ngan hang djnh gia thea hgp d6ng bao dam bang tlii san ngay 31112/2007Ia:550.028.866.283 d6ng va dugc dinh gia I~i vao ngay 28/3/2014 Ia: 196.983.928.756 d6ng.

26

CONG TY co pHAN XI MANG VICEM BUT SONBja chi: xii Thanh Son, huy~n Kim Bang, tinh Hit Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nam titi chinh 2015

MAusa B 09a-DN

Cong ty <fa th~ chc1pmQts6 nha cira v~t ki~n true thuoc day chuyen 1d~ dam bao nghla vu yay v6n dai han diu nr xay d\IJ1gDlJ an 2 xi mang But Son theohop d6ng yay d6ng tai tro tai BIDV Ha Nam, gia trj dam bao duQ'ccac Ngan hang dinh gia thea hop d6ng bao dam bang tai san ngay 31112/2007 la:377.354.010.810 d6ng va duoc dinh gia lai vao ngay 28/3/20141a: 248.849.716.173 d6ng.

10 • TANG, GIAM TAl sAN CO BINH VO HiNH - phI} 11}c02

Nguyen giase du 0110112015 436.000.000 436.000.000s6 tang trong Icy 480.000.000 480.000.000se giam trong Icys6 dar 30/6/2015 916.000.000 916.000.000Gia tr] hao mon lOyk~se du 0110112015 421.601.854 421.601.854se tang trong Icy 8.333.334 8.333.334-Khdu hao 8.333.334 8.333.334se giam trong Icys6 dar 30/6/2015 429.935.188 429.935.188Gia tr] con I,ise du 0110112015 14.398.146 14.398.146s6 dar 30/6/2015 486.064.812 486.064.812

27

CONG TY CO PuAN XI MANG VICEM BUT SONDja chi: xi Thanh San, huyfn Kim Bing, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nim tid chinh 2015

MAu sA B09a-DN

14 • THuE vA cAc KHOAN PuAI NQP NHA NlfOC - Phylyc OJ

Thu~GTGT (8.513.604.454) 25.638.966.656 13.995.053.670 3.130.308.532Thu~thu nh~pdoanh nghiep (624.941.306) 5.237.864.971 1.874.214.742 2.738.708.923Thu~thu nhap eli nhan 958.581.649 (605.031.058) 303.366.093 50.184.498Thu~tai nguyen 1.991.213.810 9.876.196.688 10.452.690.235 1.414.720.263Thu~nha wit va ti~nthue dllt 237.584 266.096.916 266.334.500Thuemonbai 7.000.000 7.000.000Phi bao v~moi tnrong 852.693.730 4.775.934.260 5.165.148.220 463.479.770Phi Slr dung ha tfutg 3.406.000 3.406.000

18 . V6N cau somru -Phy Iyc 05

sA dar 01/01/2014 1.090.56 t.920.000 45.085.114.000 ~59.2J2.365.187! 99.562.542.163 {262.823.580.604!Lei nhuan trong nam 121.785.315.563Tang khac

Giam khac 59.232.365.187 (217.190.476)S6 dar 01101/2015 1.090.561.920.000 45.085.114.000 99.562.542.163 (141.255.455.517!Lei nhuan trong nam

146.685.512.134Tang khac

Giam khac {228.000.000!S6 dar 30/6/2015 1.090.561.920.000 45.085.114.000 99.562.542.163 5.202.056.617

28

CONG TY co puAN XI MANG VICEM BUr SONDja chi: xi Thanh Scm, lIuyfn Kim Bing, tinh Ha Nam

BAo cAo QUYET ToAN TAl CHiNHQui 2 nim tsi chinh 2015

MAu sa B 09a-DN

17 • COl nET cAc KHoAN VAY vA N(}TBUE TAl catxa. phy lyc04

I.VAYNGAN~N 976.282.414.415 976.282.414.415 1.105.931.458.965 1.073.096.630.253 943.447.585.703 943.447.585.703- Ngan hang nAu tu va PMt tri~n Ha Nam 549.928.362.854 549.928.362.854 646.097.340.824 449.381.596.290 353.212.618.320 353.212.618.320 Khoan yay eo 1iiisu~t tir 7%-4,5%/nam.

Hinh thuc yay Iii th~ chap mot s6 may moe thi~t bivii phuong tien Van tai theo hop d6ng th~ chdp,eAme6 tili san s6 01/051lIDTC ngay 05/10/2005,gia tri Ngan hang dinh gia Iii: 500.011.887.198d6ng vii duoc dinh gia Illivao ngay 31/5/2015 Iii:141.470.736.185 d6ng

- Ngan hang Cong thuong Ha Nam 337.292.328.231 337.292.328.231 337.292.328.231 448.598.125.543 448.598.125.543 448.598.125.543 Khoan yay eo Iili su~t Iii7%-4,5%/nam.Hinh thuc yay Iii tin eh~p.

- Ngan hang Nong nghiep va PTNT Ha Nam 29.931.553.209 29.931.553.209 29.931.553.209 Khoan yay eo Iili suAt Iii 8,5o/oinam.Hinh thirc yay Iii tin chap

- T6ng cong ty cong nghiep xi mling Viet Nam 93.067.548.762 93.067.548.762 93.067.548.762 Khoan yay T6ng cong ty cong nghiep xi mang Yi~tNam theo s6 498IXMVN-KTTG ngay 2/4/2007voi s6 ti~n yay la 187.911.374.658 d6ng. Muc diehsir d\IDgv6n yay la ph\lc V\lsan xudt kinh doanh.

- Cong ty tili ehinh CP Xi miing 3.548.000.000 22.185.739.869 18.637.739.869 18.637.739.869 Khoan yay co Iili su~t 6,5%-5%/nam.Hinh thire yay Iii tin eh~p

- Ngan hang Yieteom bank- CN Thanh eong 52.938.118.681 52.938.118.681 82.870.185.261 29.932.066.580 Khoan yay eo Iili su~t la 4,5%-4,6%/nam.Hinh thire yay Iii th~ chAp quy~n doi nO"d6i vai eaekhoan phai thu Yacae khoan b6i hoan, thanh toankhae.

- Ngan hang TMCP Quan dQi - CN Ha Nam 36.123.604.649 36.123.604.649 36.123.604.649 Khoan yay eo Iili su~t la 4,5o/oIniim.Hinh thire yay la th~ eh~p mot s6 khoan phai thu yahang t6n kho luan ehuy€n

IL YAY vAl ~N DEN ~N TRA. 281.921.037.080 281.921.037.080 134.791.565.880 269.737.480.721 416.866.951.921 416.866.951.921

- Hoopd6ng eho yay d6ng tai tro"do BlDY Ha 7.105.445.974 7.105.445.974 108.505.065.473 115.610.511.447 115.610.511.447 Khoan yay nay la khoan d~n hlln tra trong Yong 1Nam la ddu m6i (nO"VND)nam k€ tir ngily 01107/2015, tra vao thang 9.

- Hoopd6ng eho yay d6ng tai tro"do BIOY Ha 13.706.387.666 13.706.387.666 409.559.095 35.275.040.208 48.571.868.779 48.571.868.779 Khoan yay nily la khoan d~n h(ln tra trong Yong 1Nam la ddu m6i (nO"USO)nam kS tir ngay 01l07/20151a: 267.294,63 USO.

- Ngan hang TMCP COng thuang Ha Nam 35.569.346.245 35.569.346.245 22.159.754.245 13.535.622.000 26.945.214.000 26.945.214.000 Khoan yay nay la khoan d~n h(ln tra trong vong I(USD)nam k~ tir ngay 01107/2015 la: 1.267.887,7 USO,tra 4 Icyvao cae thang 1,4,7,10 (315.075USOIlIcy).

29

CONG TY co PuAN XI MANG VICEM Birr SONDja t:hi: xi Thanh San, hUYfnKim Bing, finh Hit Nam BAo cAo QUYET ToAN TAl CHiNH

Qui 2 Dim tili ehinh 2015MAu sa B 09a-DN

17 • CHI TIET cAc KHoAN YAY vA NQTHUE TAl cmxa-phl,lll,lt:04

- Ngan hang TMCP Cong thirong Ha NamKhoan yay nay la khoan h<U1tra trong vong I(VND-Vay De2)nam kS nr ngay 01/07/2015, tra 4 Icyvao cac thang3,6,9,12.- Ngan hang TMCP Cong thuong Ha Nam 30.000.000.000 30.000.000.000 20.000.000.000 10.000.000.000 20.000.000.000 20.000.000.000 Khoan yay nay la khoan d~n h<U1tra trong vong I(VND- Yay Trung han)nam k~ tu ngay 01/07/2015, tra 4 IcyVaGcac thang1,4,7,11.- Ngan hang JBIC Nhdt Ban 177.287.100.000 177.287.100.000 83.752.000.000 93.535.100.000 187.070.200.000 187.070.200.000 Khoan yay nay la khoan d~n h<U1tra trong vong Inam k~ tir ngay 01/07/20151a: 3.610.000EURO/IIcy, tra VaGthang 2 va thang 8.

- Ngan hang SG Phap 8.291.608.195 8.291.608.195 3.469.103.540 3.926.653.040 8.749.157.695 8.749.157.695 Khoan yay nay la khoan d~n h<U1tra trong vong 1nam k~ tir ngay 01/07/20151a: 168.837,47EURO/IIcy, tra vao thang 5 va thang 11.

IlLYAY DAI~N 1.142.958.675.569 1.142.958.675.569 49.858.605.771 235.044.010.300 1.328.144.080.098 1.328.144.080.098- Ngan hang TMCP Cong thuong Ha Nam 828.122.219 22.159.754.245 21.331.632.026 21.331.632.026 Khoan yay Ngan hang Cong thirong Ha Nam tai(USD)

tro De2, dtr no tai 30106/20151a: 1.627.887,7USD, nam tra no 4 Icy,m5i Icy:315.075USD.

- Ngan hang TMCP Cong thuang Ha Nam 5.001.149.000 5.001.149.000 5.001.149.000 Khoan yay Ngan hang TMCP Cong thuang Ha(VND-Vay De2)Nam thea HDTD 01/2013 Icy ngay 20/3/2013 dSthanh toan chi phi th\lc hien d\l an day chuy~n 2,thai h<U1cho yay 39 thang tir 20/3/2013 d~n2016/2016, thai h<U1giai ngan d~n h~t 31/12/2013,den ngay 3111212013 dii giai ngan: 16.921.149.000VND.

- Ngan hang TMCP Cong thuang Ha Nam 401.000.000.000 401.000.000.000 20.000.000.000 421.000.000.000 421.000.000.000 Khoan yay Ngan hang TMCP Cong thu<mg Ha(VND- Yay Trung h<U1)Nam thea HDTD 03/2013 Icy ngay 06/8/2013 dSco cdu I\li ngu6n v3n thea giai phap tin dung h5 tn;rkhach hang, thai h<U1cho yay cac khoim nQ'84thang.

- Ngan hang Societe General Phap (EUR) 33.166.429.862 33.166.429.862 2.191.510.218 8.396.287.135 39.371.206.779 39.371.206.779 La khoan yay Ngan hang SG Phap tili trQ'DC2, dunQ'!\Ii30/06/2015 la: 1.688.374,59 EURO, liii sudttha n6i Euribor + 1,9%, nam tni nQ'2 Icy,m5i Icy:168.837,47 EURO

30

\\~ \ Q ~ ~),~ J~JJ

CONG TY co pllANXI MANGVICEM BUr SONBja chi: Ii Thanh Scm, huyen Kim Bing, tinh Hi Nam BAo cAo otrver ToAN TAl CHiNH

Qui 2 Dim tsi ehinh 2015MAu sa B 09a-DN

17 • CHI TItT cAc KHoAN YAYVANC}TRUE TAl CHiNII - ph", I",c04

- Ngan hang lBICNh~t ban (EUR) 708.792.245.707 708.792.245.707 46.838.973.334 179.486.819.920 841.440.092.293 841.440.092.293 Khoan vay Ngan hang rulC tai tro De2, du no tai30/06/2015 hi: 36.085.495,65EURO(g6m khoanA: 22.258.807EURO;khoan B:13.826.668,65EURO),liii swlt khoan A cA dinh hi:6,94%/nam; khoan B tha nAi Euribor + 0,2%, namtra no 2 ky, m6i ky: 3.610.000EURO.

IV.YAYVANC}TmrE TAl CHiNn NGAN~N (IV=J+II)

V. VAYVANC}TRUE TAl CHiNn DAI ~N(V=III)

1.258.203.451.495 1.360.314.537.624

1.142.958.675.569 1.328.144.080.098

31

CONG TY CO pHAN XI MANG VlCEM BUT SONDja chi: xi Thanh San, huyfn Kim Bing, tinh Hs Nam BAo cAo QUYET ToAN TAl CHiNH

Qui 2 nam tai chioh 2015

32. so DU DAu NAM DIEU CHiNH THEO TT 200/2014ffTIBTC NGAy 22/12/2014 CllA BTC HUONG DAN CD KE ToAN DN_Phy lye 06

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Quy diu tupMt tri~n

20.545.381.870

257.103.184.959

95.797.603.318

1.301.310.000

10.448.962

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251.309.690.576

3.764.938.845

21.846.691.870

10.448.962

3.188.108.819

5.793.494.383

251.309.690.576

99.562.542.163

Phan loai tam img til tai san nglin han khacsang cac khoan phai thu nglin han khacPhan loai tai san thieu cho xu Iy til tai san nganhan khac sang tai san thieu cho xu IyPhan loai khoan k.Y quy, cai tao phuc h6i moitnrong til tai san dai han khac sang phai thu daih~nPhan loai trich truce chi phi xay llip hoan thanhva un san xuat thu day chuyen 2 til ngan hansang dai han

Phan loai trich tnroc chi phi xay llip hoan thanhva liIi san xuat tM day chuy~n 2 til nglin h~nsangdai h~C(>ngs6 du quy dl,IphOng titi chinh vito s6 duquy diu tu pMt tri~n