ceNG HoA xA ngr cnu Ncnia vlpr NAMEOc"l$P - TU do - H4nh Phric

NgAy//... thhng 10 n[m 2016

Coxc Bo THONG TIN rnnN CoNG THONG TIN EIPN TII CuL uvBAII CHI.NG KIIOAN NHA NUOC VA SCUCK TPHCMk6 tha sa dung d€ c6ng b6 th6ng tin d6ng thdi d€n UBCKNN vd SGDCK)

Kinh giri: - Uy ban Chrfrng khoin Nhir nufc- S& Giao dlch Chftng kho6n TP HCM

C6ng ty: CONG TY CO PFIAN TAU CAO r6C SUpERDONG - KIEN GIANG

Md chimg kho6n : SKGDia chi ttu ro chinh : s5 10, dudng 30l4,KP 2,DuongE6ng, Phir Qu6c, Ki0n Giang

EiQn tho4i :077 3 980 111

Fax :077 3 846 180

Ngudi thyc hiQn c6ng b6 th6ng tin: HA NGUYET NHIDia chi I SO 12, Nguy6n Ngq" LQc, Phudng14, Qufln 10, Tp'HCM

Dien thoai (co quan): 08 38 63 63 16

Fax : 08 38 688 373

CTCP TAU CAO TOCSUPERDONG _ TANN GIANG

Lo4i thdng tin c6ng b6: tr 24 gid JIZ git n bat thudng ntheo yOu cAu M dinh kj':

NQi dung thdng tin cdng b6:

C6ng ty c6 ph6n Tdu cao tdc Superdong - Ki€n Giang (SKG) c6ng b6 86o c6o tdi

chinh Quli III ndm2016. Chi ti6t vui ldng xem tdi liqu dinh kdm.

Th6ne tin ndy dd dugc c6ng b6 tr6n trang th6ng tin diQn tri cria C6ng ty (MUc quan hQ c6

d6ng) vdo ngay Lt .tt0l2016 taidudng ddnhttp:llwww.superdong.com.vn//Pages/QHCD.html

Chfng t6i xin cam ktit c5c th6ng tin c6ng bO tr6n d6y ld dring;U that ve hoan toirn

chiu tr6ch nhiQm tru6c ph6p luQt v6 nQi dung c6c th6ng tin dl c6ng b6.

theo phfp luill'tz

ffi

cONc rv cO pnAN rAu c^Lo r6c srIpERDoNc- rrtrr cIANG

SO tO Dudrng 30l4,lfp2,fni tr6n Ducmg D6ng, HuyQn Phri Qu6c, Tinh Ki6n Giang

MUC LUC

BAo cAo rAr cniNH euf rrr NAM 2016

- Bang cdn ddi kiS to6n

- 86o c6o ktit qui hopt dQng kinh doanh

- B6o c6o luu chuytin tidn tQ

- Thuyi5t minh b6o c6o tdi chinh

CONG TY CO PIIAN TAU CAO TOC SUPERDONG - KIEN GIANGS6 tO Ouong 3Ol4KP2,TT Duong D6ng, H. Phri Qu(ic, Ki6n Giang

M5u B01a- DN(Ban hdnh theo Th6ng tu sO 200/2014/TT-BTC

ngiry 22/12/2014 ciia B0 Tii Chfnh)

nANc cAN Dor KE ToAN(Dang tlay dii)

TAr NGAY 30 THANG oe NAM 2016

Don vitinh: VND

rAT sAN TA TM s6 cu6i t<y SO tl6u n5m

A - TAI SAN NGAN HAN(1 00=1 10+120+130+140+150)

100 409,347,971,585 316,076,161,137

I. Tidn & cdc khorin tuong ttuong tidnl. Ti€n

2. Cilc khoAn tuong ctucrng ti€n

II. Cr{c kho6n ttAu tu tii chfnh ngin hgn

1. Chfng khodn kinh doanh

3. DAu tu nfm gif di5n ngdy <15o han

III. Cr{c kho6n phii thu ngfn h4n

1. Phai thu ngdn han kh6ch hdng

2.TrAtruoc cho ngudi b6n ngfn han

3. Phai thu nQi bQ ngdn han

4. PhAi thu theo ti6n dQ ki5 ho4ch hqp d6ng xdy dr,mg

5. Phai thu v€ cho vay ngin h4n

6. Phai thu ngin han kh6c

7. Dg phong c6c khoin phai thu kh6 ddi (*)8. Tdi s6n thi6u chd xil lVIV. Hdng tdn kho

l. Hing tdn kho

2. Du phdng giim gi5 hdng tdn kho (*)

V. Tni siin ngfn h4n khdc

l. Chi phi trd trudc ng6n han

2. Thut5 GTGT rlugc kh6u trir3. Thur5 vd c5c khodn khdc phii thu Nhd nudc

4. Giao dich mua bdntrdiphi6u Chinh pht5. Tdi sdn ngin h4n khSc

110

llltt2120

12r

r23

130

131

132

133

134

l3s

136

r37

r39

140

141

149

150

l5l152

153

t54155

v.2

v.7

v.1 8,263,569,738

4,263,569,738

4,000,000,000

337,100,000,000

337,1 00,000,000

51,484,387,514

333,640,000

50,639,939,500

5 10,808,0 I 4

10,570,337,873

10,570,337,873

1,929,676,460

1,929,676,460

34,212,003,296

8,272,003,296

26,000,000,000

210,000,000,000

210,000,000,000

61,974,368,005

749,885,000

59,811,962,172

1,412,520,833

8,272,655,978

8,272,655,978

1,617,133,858

| ,617 ,133,858

v.4

v.5

V6

I/a

rI

\B - rAr sAN nAr n4N(200=2 | 0+220+2 40 +2 50 +2 60)

200 270,337,819,335 211,264,453,207

I. Cdc khoin phfi thu ddi h4n

L Phai thu ddi h4n cua kh6ch hdng

2.Trdtrudc cho nguoi b6n ddi han

3. V6n kinh doanh d <lon vi truc thuQc

4. Phai thu ddi han ndi bQ

5. Phai thu vC cho vay ddi hpn

6. Phai thu ddi han khdc

7. Dg phdng phii thu ddi h4n kh6 ddi (*)

II. Teisen c6 dlnh

l. Tdi sdn c6 e6fr hilu hinh

- Nguy6n gi6

- Girl tri hao mdn lfly k6 (*)

210

211

212

213

214

215

216

2r9

220

221 V.8

222

223

3,090,000,000

3,090,000,00;

266,632,144,972

259,505,795,972

352,723,816,896

(93,218,020,924)

1,715,000,000

1,7 I 5,000,000

209,539,388,199

202,396,003,553

277,959,624,506

(7 5,563,620,95 3)

cONG Ty cO pHAN TAu cAo r6c suPERDoNG - KrtN GIANG

S6 tO OuOng 30/41<P2,TT Duong DOng, H. Phri Qu6c, Ki€n GiangM6u B01a- DN

(Ban hlrnh theo Th6ng tu sii zoOlzOr 41TT-BTC

ngny 2211212014 ciia B0 Tli Chinh)

nANc cAN DoI KE ToAN(Dang ddY tlfr)

TAr NGAY 30 THANG 09 NAM 2016

2. Tdi sdn cO Ai*r thuO tdi chinh

- Nguy0n gi6

- Gi6 tri hao mdn lty k6 (*)

3. Tdi sin c6 e!*r vd hinh

- Nguy€n gi6

- Gi6 tri hao mdn lfly ki5 (*)

III. B6t rtQng sin tIAu tu- Nguy€n gi6

- Gi6 tri hao mdn lfly kis (*)

IV. Tei sAn d6'dang ddi h4n

l. Chi phi sdn xu6t, kinh doanh dd dang ddi h4n

2. Chi phi xdy dpg co bdn dd dang

V. DAu tu tii chfnh dii h4n

1. DAu tu vdo cdng tY con

2. DAu tu vdo cOng ty li€n ktit, liOn doanh

3. Ddu tu kh6c vdo cdng cP vtin

4. Dg phdng dAu tu tdi chinh ddi han (*)

5. DAu tu nfm git tttin ngdY tt6o h4n

VI. TAi sin dii h4n khfc

l. Chi phi trd trudc ddi han

2. Tdi san thuti thu nhQp hodn l4i

3. Thi6t b!, vQt tu, phs tirng thay th6 dei han

4. Tdi sdn ddi h4n kh6c

224

225

226

227 V.09

228

229

230

231

232

240

241

242

250

251

252

253

254

25s

260

261 V,7

262

263

268

7,126,349,000

7,361,893,481

(2s5,544,4B1)

615,674,363

615,674,363

Don vitinh: VND

7,143,384,646

7,361,893,481

(218,508,83s)

10,065,008

10,065,008

TONG cQNG rAt sAx (270= 1oo + 2oo) 679,685,790,920 527,340,614,344

CONG TY CO PHAN TAU CAO TOC SUPERDONG - KIfiN GIANG

S6 tO Ouong 3014KP2,TT Ducng DOng, H. Phri Qu6c, Ki€n GiangM6u B01a- DN

(Ban hinh theo Th6ng tu' sii 200/201 4/TT-BTCngiy 22112/2014 ciia B0 Tni Chinh)

gANC CAN DOI KE TOAN(Dang ttiy ilfr)

T4r NGAY 30 rHANG 09 NAM 2016Don vitinh: VND

NGUON VON s6 cu6i try 56 tlAu nem

11,260,853,324 11,930,572,786A - Nq PHAI TRA (300 = 310 + 330)

I. Ng'ng5n h4n

l. Phai trd cho ngudi b6n ng6n h4n

2. Ngudi mua trir ti€n trudc ng6n h4n

3. Thuri vd c6c khoin ph6i nQp Nhd nudc

4. Phai trd ngudi lao dQng

5. Chi phi phii trd ng6n h4n

6. Phai trd nQi bQ ngin h4n

'7.Phei trd theo ti6n d0 k6 hopch hqp d6ng xdy dpg8. Doanh thu chua thgc hi6n ngfn han

9. C6c khodn phii trd ngdn h4n kh6c

10. Vay vd ng thu6 tdi chinh ngan h4n

I l. DU phdng phdi tr6r ngfn h4n

12. Qu! khen thucrng, phric lgi

13. Qu! binh 6n gi6

14. Giao dich mua b6n l4i trSi phir5u chinh phir

II. Ng dli h4n

l. Phai tri ddi h4n ngudi brln ddi h4n

2. Nguoi mua tr6 tru6c ddi h4n

3. Chi phi phdi trd ddi h4n

10. CO phii5u uu ddi

l l. Thut5 thu nhdp holn l4i phai tr6

12. DV phdng phdi tr6 ddi h4n

13. Qu! ph6t tri€n khoa hgc vd c6ng nghQ

310

311

312

313

314

315

316

317

318

3t9320

321

JZZ

JZJ

324

330

331

333

340

341

342

343

v.10v.l1v.r2v.13

11,260,853,324

1,3 13,809,305

1,169,205,700

3,829,024,779

1,102,474,000

737,903,028

3,108,436,572

11,930,572,786

472,880,669

690,651,000

3,499,780,989

3,810,951 ,000

v.14

vl5

34'7,872,556

3,108,436,572

B - VON CHU SO HO'U 668,424,937,596 515,410,041,558

I. Viin chii s6'hfi'u

l. Vdn g6p cira chir sd hiiu

- C6 phiiiu phii th6ng cd quyin bi€u quy€t

- co Dnteu Lru aqt

Z.Thlngdu v6n c0 phAn

3. Quy0n chgn chuy6n d6i trai phitlu

4. V6n khric cria ch0 sd hitu

5. C6 phit5u quy (*)

6. Ch0nh lQch <l6nh gi6l4i tdi sin

7. Chenh lQch tj gia h6i doai

8. QuY dAu tu ph6t tritin

9. QuY tr6 trq sap xi5p doanh nghiQp

10. Qu! khric thuQc v6n cht sd hiru

I l. Lqi nhufln sau thu6 chua phdn ph6i

- LNST chwa phdn phiSi lny kii den cutii ki' trudc

- LNST chua phdn phiSi cuAt 6,naY

410 V.l64lr

41IA

41lb412 V.16

413

414

415

416

417

418 V.16

4t9

420 V.l6421 V.l6

421a

42 1b

668,424,937,596

342,712,420,000

342,7I2,420,000

11,469,923,636

g,325,309,71;

3,108,436,572

301,808,847,673

124,314,366,635

177,494,481,038

515,410,041,558

244,795,850,000

244,795,850,000

11,469,923,636

9,325,309,775

3,108,436,572

246,710,521,635

246,710,521,63 5

cONG Ty cO pHAN TAu cAo r6c suPERDoNG - KrtN GrANG

Sii tO Ousng 3O/41<P2,TT Duong Ddng, H' Phri Qu6c, Ki€n GiangMiu B01a- DN

(Ban hanh theo Th6ng tu s5 ZOOIZOT4|TT-BTC

ngdy 2211212014 cia B0 Tni Chinh)

12. Ngu0n vOn ddu tu XDCB

II. Ngudn kinh phf vi quf kh6c

l. Ngudn kinh phi

2. Ngudn kinh phi da hinh thanh TSCD

eANc cAN oor rn roAN(Dang dAY dri)

TAr NGAY 30 rHANG 09 NAM 2016

422

430

43r

432

Don vf tinh: VND

679,685,790,920 527,340,614,344TONG cQNG NGUON vON (440 = 3oo + 4oo) 440

Ki€n Giang, ngdY 12 th6ng l0 ndm2016

Ngudi l$p bi6u

LUIT HAI ANH

t<6 toln Trudng

'{r, Rc6NG TY

c6" pxA\rtru cao r6b

SUPERD

D4i diQn ph6P lu$t

cONG Ty cO rnAN rAu eao r6c suppruoNc - rrtN GIANG

St5 tO Ouong 30!4KP2,TT Duong D6ng, H. Phri Qu6c, Ki6n Giang

Miu B02a- DN

(Ban hinh theo Th6ng tu s6 200/201 4/TT-BTC

ngny 2211212014 cria B0 Titi Chinh)

sAo cAo KET QUA Ho4.T DQNG KINH DoANH(Dang dAy ili)

QUv il NAM 2016itidn t0: VND

NAM 2016 NAM 2015

CHi TITU T3 TM l0v xf rtloAuNAM

L0v rs riloAuNAMQU{ ITI

1. Doanh thu bin hing vir cung c4p dich vg

2. C6c khoan giim trir doanh thu

3. Doanh thu thuAn vd brin hhng vir cung cdp

dich vs (10 = 0l - 02)

4. Giri v6n hang bdn

5. Lgi nhugn gQp vd bin hing vir cung c6p

dlch vs (20 = 10 - 11)

6. Doanh thu hogt dQng tdi chinh

7. Chi phi tdi chinh

- Trong d6 : Chi phi l6i vay

8. Chi phi b6n hang

9. Chi phi qu6n lf doanh nghiQp

10. Lqi nhu$n thuAn tir ho4t ilQng kinhdoanh {30 = 20 + (2r - 22) - (24 + 25)l

I l. Thu nhfp kh6c

12. Chi phi kh6c

13; Lqi nhu$n kh6c (40 = 31 - 32)

14. T6ng lgi nhu$n k6 todn trurirc thu6(50=30+40)15, Chi phi Thu6 TNDN hien hanh

16. Chi phi Thu6 TNDN hodn lai

01 vl.l02 vI2

10

ll vI.3

20

2t vr.4

22 VI.5

23

24 VI.6

25 VI.6

30

3lJZ

40

50

98,781,140,484

725,268,238

98,055,872,246

29,723,514,335

68,332,357,911

1,065,581,99 I

27,794,742-

7,12r,033,605

2,121,129,213

60,127,982,342

288,072,78r

7,251,001

280,821,780

60,408,804,122

1,8t6,675,446

288,462,944,188

1,277,286,449

287,185,657,739

8s,974,649,147

201,21 1,008,592

8,703,02s,903

37,139,757

21,450,534,353

5,608,106,278

182,818,254,107

377,281,211

7,405,940

369,875,331

183,188,129,438

5,693,648,400

81,518,684,189

218,t54,581

81,300,529,608

25,456,045,122

55,844,483,886

1,370,570,000

8,652,450

6,083,612,145

1,408,t40,799

49,714,648,492

25,s6s,700

3,536,202

22,029,498

49,136,677,990

t,586,226,321

236,769,661,999

326,118,248

236,443,549,751

76,283,444,020

160,1 60,105,731

3,970,734,328

8,652,450

17,835,886,37't

4,278,r38,159

142,008,163,073

58,736,90 I

27,606,512

31,130,389

142,039,293,462

4,767,839,435v.l2

17. Lqi nhuin sau thu6 thu nhip doanh

=50-51-5218. Lii co bin trOn

l9; Ldi

5l52

60

70:7l

vI.7 1,710 5,179

137.271,454,027

4,005

LUt' HAI ANH

K6 To6n Tru&ng

I

)

1

I

'l

l0 ndm 2016

cdxo rvc6'pnA\

rtru cao rdcSUPERD

cONG Ty c6 pHAN TAU cAo r6c supnnpoNc - rrf,N crnncS5 tO Ouong 30I4KP2,TT Duong D6ng, H' Phri Qu6c, Ki€n Giang

Miu B03a- DN(Ban hirnh theo Thong tv sit200120I4/TT-BTC

ngny 2211212014 cia BQ Tni Chinh)

nAo cAo LUU cHUYEN TrEN TF@4ng rtiy ttri)

(Theo phuong phdP gidn fi6P)

QUV il NAM 2016

Don viti6n t€: VND

MA TMso

Lfiy k6 tn'tllu nim d6n cudi qui nirYCHi TIfiU

Nim tru6c

I. LU.U CHUYEN TIEN TT' T EQNG KINH DOANH

l. Lgi nhufn truri'c thu5

2. Diiu chinh cho cdc khodn

- KhAu hao TSCE vd BDSDT

- C6c khoin dg phdng

- GaD/6 ch€nh lQch tl gi6 h6i do6i do d6nh gi6l4i c6c

kho6n mgc tiAn tQ c6 g6c ngo4i tQ

- Geiyl6 tir host dQng ttAu tu- Chi phi l6i vay

- C6c kho6n diAu chinh kh6c

3. Lgi nhu$n til hoqt ilQng kinh doanh trufc thay

eiii v6n luu ttQng

- (T6ng)/gi6m chi phi trdr tru6c- (T6ng)/gi6m chrlng kho6n kinh doanh

- TiAn l6i vay dd trd- Thu6 thu nhflp doanh nghiQp ctd nQp

- TiAn thu kh6c tt hoqt tlQng kinh doanh

- TiAn chi khdc cho ho4t dQng kinh doanh

04 vI.4 4,717,527

05 vL4 (8,659,274,883)

06

07

08

01

02 v.9,v.10

03

12

l3l415 V.l3t6t7

183,188,129,438

17,671,435,617

192,205,007,699

(1,468,331,014)

(2,297,681,895)

(927,544,637)

(918,151,957)

(5,436,544,075)

142,039,293,462

13,942,510,297

(6,988)

(3,794,796,072)

152,187,000,699

(2,058,637,240)

(2,788,608,742)

(2,075,403,068)

(138,160,463)

(4,312,179,870)

:

(44,700,000,000)

29,700,000,000

4,12g,140,47;

(53,765,025,342)

- (Tdng)/gidm c6c khoirn phdi thu 09

- (T6ng)/gi6m hdng tdn kho l0- T6ng/(gidm) c6c khoin ph6i tri (kh6ng te lai vay

I Iphdi trd, thu6 thu nhfp doanh nghiQp phdi nQp)

l. TiAn chi d6 mua s6m, xdy dpg TSCD vd c6c zl rtj5,t02,365,718) (42,894,165,819)tdi sin ddi h4n kh6c

2. Tidn thu ttr thanh lf, nhugng b6n TSCD vd c6c 22

tdi sin ddi h4n kh6c

3. TiAn chi cho vay, mua c6c c6ng cg ng cta don vi kh6c 23 V '2

4. TiAn thu h6i cho vay, b6n l?i c6c c6ng cp ng cia 24 v.zdon vi kh6c

5. Ti€n chi dAu tu g6p v6n vdo tlon vi kh6c

6. TiAn thu h6i dAu tu g6p v6n vho don vi kh6c

7. TiAn thu l6i cho vay, c6 tuc vd lgi nhufn dugc chia

Luu chuy6n tidn thuAn tr)r ho4t tlQng tliu tu

25

26

27

30

VI.4

(297, I 00,000,000)

170,000,000,000

9,580,759,716

(182,621,606,002)

I

I

ru. Llru CHUYTN TrtN TIJHOAT DQNG rAt CHiNn

3lchi sd hftu

2. Ti€n chi trd l4i v6n g6p cho c6c chri sd hftu" mua l4i

c6 phi6u cta doanh nghiQp ttd ph6t hdnh

3. Ti6n thu tir <li vay

4. TiAn chi trd ng gtic vay

5. TiAn chi tr6 ng thu€ tdi chinh

6. C6 tric, lgi nhu$n da tra cho chri sd hfru

Luu chuy6n tidn thuin ti'ho4t tlQng tii chinh

32

JJ

34

35

36

40

(24,475,564,15;)

(24,478,864,150)

(20,019,43 1,850)

(20,019,431,850)

tidn thuAn trong ki (50 = 20+30+40) (25,943,716,031)

cONG Ty cO PHAN TAu cAo r6c suPERDoNG - KrfiN GIANG

s5 to ouong ifltqKPi,TT Duong Ddng, H. Phti Qu6c, Ki€n GiangMiu B03a- DN

(Ban hdnh theo Thdng tu s6 200/2014/TT-BTC

ngny 22112t2014 cta BQ Tei Chinh)

nAo cAo LuU cHtrYEN rrDN rD@ang diY tlri)

(Iheo phuong PhdP gidn fi6P)

QUV Iu NAM 2016

MA

tidn t€: VND

Liiy k6 tn'tliu nim d5n cu6i qui nlYCHI TIEU

34,212,003,296 74,022,944,175I ten va tidn diu ki 60

(4,7.17,527) 6,988Antt h"Otrg cria thay e6i ty gia n5i Coai quy d6i ngo4i tQ 61

Tidn vir tuong tluong ti6n cu6i ky (70 =50+60tq! 70

Ki6n Giang, ngiry 12 th6ng 10 ndm 2016

LAM THI NGQC THIJONG

Ngudi l$p bi6u

LIJU HAI ANH

K6 totln Tru&ng

c6xc rvc6'pxA\

rtru cao r6bSUPERD

IEN GIAN

c6te rv cd pnAn rAu cno rdc supeRDoNG - xrEn GrANGDla chi: st5 l0 dudng 30/4 khu ph6 Z, thi tr6n Ouomg D6ng, huyQn Phri Qui5c, tinh Ki6n Giang

eAo cAo rat cniNn cIUn NmN oQ

1..

BAN THUYET MINH BAO CAO TAr CHINH GITIA NrtN Ogetrf m NAvr zoro

DaC DrEM HOAT DqNG

Hinh thftc sO hiiu v6nCdng ty cp nhin tdu cao t5c Superdong - Ki€n Giang (sau tt6y ggi t6t ld "C6ng ty") ld cdng ty

Cdng ty cd phdn.

Linh vu. c kinh doanhLinh vyc kinh doanh cria C6ng ty ld kinh doanh dich vu.

Ngirnh nghd tintr doanhHoat d6ng kinh doanh chinh ctra Cdng ty ld: Vfln t6i hdnh kh6ch vd hdng h6a ven bi6n.

Chu k) s6n xuAt, kinh doanh th0ng thudngChu lc) san xu6t kinh doanh th6ng thulng cria C6ng ty kh6ng qt| 12 thhng

D4c di6m ho4t tlQng cria c6ng ty trong k) c6 f,nh huong tl6n B6o c6o tii chinh

Tiong kj,, C6ng ty Aa dAu tu muaitr6m tau Supetdong IX vd X vdi gi6 tri gAn 70 t'i VND vd d5 fngtidn d6 111uu tne- tdu Superdong XI, XIL Vdi viQc mua sim th€m c5c tdu m6i sE t6ng cuong kh6

n6ng c4nh tranh vd d5p ung nhu cdu vpn chuy6n tpi Phri Qu5c trong thdi gian t6i.

Doanh thu vd lqi nhuan nim nay giatdng<t6ng k6 so v6i cirng kj'n6m tru6c ld do Cdng ty tlua

th6m tdu Superdong IX, X vdo ktraith6c. BOn canh tl6, doanh thu cria c6c tdu cdn l4i cfing c6 sg gia

tdng so v6i cirng kj' nim tru6c.

Tuy6n U5 vd t<na nlng so sfnh thdng tin tr6n 86o c6o tdri chinh

Nhu ct6 hinh bdy tai thuyrit minh s6 IILI, kC tir ngdy 01 th6ng 01 n6m 2015 C6ng ty 9g 6q.dyiq

12 nilm2014 c:iua B0 Tei chinh hu6ng ddn Ch6 d0

006/QD-BTC ngdy 20 thilng 3 n6m 2006 cta B0

T-BTC ngdy 31 th6ng 12 ndm 2009 cria B0 Tei

h do vfly c6c s6 liQu trinh bdy tr6n 86o c6o tdi

di chinh k6t thirc ngiy 3l thhng 12 n6m 2016 so

6c.

NhAn vi6nTai ngdy t6t thric lc! kti toSn C6ng ty c6 198 nhdn vi6n dang ldm viQc (s5 dAu n[m ld 176 nhdn

vi6n).

NAM rAr cnirrrn, DoI{ vI TrtN Tp srt DqNG TRoNG rS roAN

Nim tdri chinhNim tdi chinh cria Cdng ty bit dAu tu ngdy 0l th6ng 01 vi ktit thric vdo ngly 31 th6ng 12 hdng

ndm.

Dcrn vi tid;n tQ sr? dgng trong k6 todn;;

"itiAn td sri dpng-trongiti toan h D6ng Vi€t Nam (VND) do viQc thu, chi chri yi5u dugc thsc

hiQn bing clon vi ti6n tQ \,rND.

I

c6nc ry cd pnAn rAu cno r6c supeRDoNG - xrEru crANGDia chi: s6 t O euOrig 30/4 khu phO Z, ttri tr6n Ouong E6ng, huyQn Phri Qu6c, tlnh Ki6n Giang

eAo cAo rRr cuiNH ctUe NrpN o0Bin thuyi6t minh B6o c6o thi chfnh giiia ni€n tlQ (ti6p theo)

1.

crruAN vrU. c vA cr$ DQ Kf roAN Ar llrNc

ChuAn mu. c vh cn6 a6 k6 toin 6p dgngNgdy 22 thingl2 ndm20I4, B0 Tdi chinh dd ban

c[6-eO t6 toan doanh nghiQp thay th6 Quy6t dintrcria BQ trudng BO Tdi

"hinhul Thdng nr s5 24412

Tdi chinh. Thdng tu ndy c6 hiQu lgc 6p dqng cho ndn

01 ndm 2015. Cdng ty 6p dqng c6c chuAn mgc k6 to6n, Th6ng tu ndy vd c6c th6ng tu khSc huong

ddn thyc hiQn chuAn mgc kti to6n cria B0 Tdi chinh trong viQc lfp vd trinh bdy B5o c6o tdi chinh

gita ni€n clQ.

TuyGn b5 vd viQc tuffn thri chufrn mr;c k6 tofn vi cn6 aq k6 toinT6ng Gi6m A5c Aam b6o dd tudn thir y6u cAu cria c6c chudn mUc kti to6n, Ch6 itO kti toan doanh

nghftp ViQt Nam itugc ban hdnh theo Th6ng tu s6 200/20 l4/TT-BTC ngiry 22 thing 12 nilm 2014

"Ung nnu c6c th6ng tu hu6ng d6n thUc hiQn chuAn mgc k6 to6n cria B0 Tei chinh trong viQc lflp

B6o c6o tii chfnh giii'a ni€n clQ.

't

rv. cAc cnirvn sAcn xf roAN Ar nqNc

1.

2.

Co sO l$p 86o c6o tdri chinh86o c6o tdi chinh tlu-o. c lfp tr6n co sd kti todn ddn tich (trir c6c th6ng tin li6n quan cl6n c6c ludng

tidn).

C6cC6c ngo4i tQ dugc chuy6n diiitheo ty gi.6t4i ngdy ph6t sinh giao dich. 56

du c gtic ngo4i tQ t4i ngdy k6t thric lc! k6 to6n tlugc qui tl6i theo ty gi6 taingiy ndy.

h ty gi6 phdt si dich bdng ngoai tQ ctugc ghi nhfln vdo doanh thu

tdi chinh ho6c lQch fl gia Jo d6nh gi6 tii cac kho6n muc tiAn tQ

o4i tQ t4i ngdy khi bt trir ch6nh lQch t[ng vd ch6nh lQch gi6m

ttugc ghi nhfn vdo doanh thu ho4t ttQng tdi chinh hoic chi phi tdi chinh'

Ty gi1sir dgng tt6 qui rl6i cdc giao dlch phSt sinh b[ng ngo4i t9 le fi gi6 giao dich thUc t6 tai thdi

Oi6m pnat sinh giao dich. Tj [ie giuo dich thuc t6 d5i v6i c6c giao dich bdng ngo4i tQ tlugc x6c

dinh nhu sau:

. Ti gi6 giao dich thuc ti5 khi mua b6n ngopi tQ (hqp tliing mua b6n ngopi tp giao ngay, ho. p ddng

d fran,"frq,p ddng tucrng lai, hgrp d6ng [uyAn'"itgn, hqp d6ng horin d6i;: ty gi6ky k6t trong hqp

ddng mua, b6n ngo4i tp gita C6ng ty vd ngdn hang'

. N6u hqp dong khdng qui ttlnh tj' gi6 thanh to6n:

- D6i v6i c6c khoin g6p-v5n hoac nh|ir vt5n.g6p: ty ei6t mua ngo4i tQ ctra ngdn hdng noi

C6ng ty mo tdi khoii &6 nnan v5n cria nhd ttiu tu t4i ngiy g6p v5n.

- D6i v6i ng phai thu: ty gi6 mua cira ngdn hdng thuong m4i noi C6ng ty chi dinh kh6ch

hdng thanh toSn t4i thdi tli6m giao dich ph6t sinh.

- OOi vOi nq phii 1;it: ty gilbhncria ngdnhing thuong m4i noi C6ng ty dU kii5n giao dich tai

thdi tti6m giao dlch ph6t sinh.

c6r,rc rv cd pnAn rAu cno r6c suprRDoNG - xrEn crANGDfa chi: sO tO duOng 30/4 khu ptr6 Z, ttritr6n Duong D6ng, huyQn Phri Qui5c, tinh Ki€n GiangsAo cAo rnt crhnr crUa NrEN oQBin thuy6t minh 86o c6o tdi chinh giiia niGn rtQ (tii5p theo)

3.

4.

- DOi v1i cdc giao dich mua sim tdi sin hoflc c6c khoin chi phi dugc thanh to6n ngay bingngopi tQ fth6ng qua cdc tdi khoin phAi trn): tj, ei6 mua cta ngdn hdng thuong m4i noiC6ng ty thUc hiQn thanh to6n.

Ty gi6st dqng d6 d6nh gi6lai s5 du c6c khoin mpc tiAn tQ c6 g6c ngopi tQ t4i ngdy t6t ttuic t<y ttito6n du-o. c xdc tllnh theo nguy€n tic sau:

. o5i vdi c5c khoin ngoai tQ grli ngAn hang: ti gi6 mua ngo4i tQ cria ngdn hdng noi Cdng ty mdtdi khoin ngogi tQ.

. ol5i vdi c6c khoin mpc ti6n tQ c6.g6cngo4i tQ tlugc phdn logi li tdi s6n kh6c: fj' gi6 mua ngo4it6 cria Ngdn hdng thucrng m4i cd phdn ngo4i thucrng Vipt Nam (Ngdn hdng C6ng ty thuongxuydn c6 giao d!ch).

. O5i vdi c6c khoin mpc ti6n tQ c6 gtic ngo4i tQ duoc phdn lo4i ld ng phii tril ty gi5b6n ngo4i tQ

cta NgAn hdng thucrng mpi c6 phAn ngo4i thucng ViQt Nam (NgAn hang C6ng ty thuong xuy€nc6 giao d!ch).

Ti6n vdr cic khoin tuong tluang tidn-.x I )..xrren Dao gom uen mpt, tidn grii ngdn hang kh6ng tidn I

d6u tu ngln h4n c6 thdi h4n thu hOi kh6ng qu6 3 ningd6.dang thanh mQt lu'gng tidn x6c ttinh vd khdng hdnhtli6m b6o c6o.

Cdc khoin ttAu tu tii chinhCtic khodn ttiu tu niim gifr ddn ngdy tttio hgnKhodn dAu tu ctugc phdn loai ld nim gifl d6ndtin ngdy d6o han. C6c khoin dAu tu n6m githdng c6 ky han (bao g6m cdchc lopi tin phi6u,b[t buOc ph6i mua lai tai mOt thoi <li6m nhdtdtin ngdy d6o h4n vdi mpc tlich thu Hi hang k!kh6c.

C6c khoan dAu tu nim gifl. di5n ngdy tl6o hpn ttugc ghi n!|n ban dAu theo gi6 g5cbao gdm gi6 mua

vd c6c chi phi li6n quan <t6n giao dich mua cdc kho6n ttAu tu. Sau khi nh4n ban dAu, c6c kho6n dAu

tu ndy duqc ghi nhan thro gia tri c6 th6 thu hdi. Thu nh4p l6i tir c6c khoan dAu tu nim git d6n

ngdy tl6o hpn sau ngdy mua dugc ghi nhfn tr€n B6o c6o k6t qui ho4t eiQng kinh doanh tr6n co"sd

dU thu. Ldi tlu-o.c hucrng trudc khi Cdng ty nim giii ttugc ghi gi6m trir vdo giir g6c t4i thoi cli6m

mua.

Khi c6 c6c bing chfng chic chin cho th6y mQt phAn hoic toan b0 khoin dAu tu c6 th6 khdng thutrdi duqc vd sti t6n th6t <tugc x6c tllnh mQt c6ch d6ng tin c{y thi t6n thAt ttuqc ghi nhQn vdo chi phitdi chinh trong kj,vd gi6m tru tr.uc ti6p gi6 tri ildu tu.

C6c khoin phii thuC6c kho6n nq phii thu dugc trinh bdy theo gi6 trl ghi s6 tru di citc khoin dg phdng phii thu kh6

ddi.

ViQc phdn lo4i c6c khoan phdi thu ld ph6i thu kh6ch hdng vd phii thu kh6c <lugc thyc hiQn theo

nguyOn tic sau:

r Phii thu cria kh6ch hang phin anh cdc khoan phii thu mang tinh ch6t thuong m4i ph6t sinh tirgiao dich c6 tinh ch6t mua - br6n gifra Cdng ty vd ngudi mua ld ttcrn vi <IQc lap v6i C6ng tY, bao

g6m ci c6c kho6n phii thu vd ti0n b6n hang xu6t khAu riy th6c cho clcrn vi kh6c.

J.

c6rue rv cd pnhn rAu cno r6c supeRDoNG - ruEn crANGDia chi: sO tO AuOng 30/4 khu ptr6 Z, ttri t6n Ouong D6ng, huyQn Phri Qu6c, tinh Ki€n Giang

sAo cAo rru csiNs crUa NIEN ooBin thuy6t minh 86o c6o tii chinh giiia ni€n tIQ (tii5p theo)

7.

o Phii thu khic ph6n 6nh cfc khoin phii thu kh6ng c6 tinh thucrng m4i, kh6ng li€n quan di5n

giao dlch mua - b6n.

Dg phdng phii thu kh6 ddi tlugc lQp cho"timg khoin.ng ph6i thu kh6 ddi cdn cir vdo tuOi ng qu6

haniria *" tnoan ncv hodc du ki6n mrlc t6n thAt c6 th6 xiy ra, cp thti nhu sau:

. Otii vdi ng phii thu qu6 hgn thanh to6n:- 30% gi6triA5i vOi kho6n ng phii thu qu6 h4n tir tr€n 06 th6ng di5n ducvi 01 nim.- 50% gi|trieOi vOi khoan ng phii thu qu6 hpn tir 01 n6m tt6n du6i 02 ndm.

- 70% gi6 tri eiii vOi khoin ng phii thu qu6 han tir 02 ndm <ti5n du6i 03 ndm.

- lO0% gi|tri eOi vOi khoin nq phii thu qu6 hsn tir 03 ndm trd l€n.

. Otii v6i no phii thu chua qu6 h4n thanh to6n nhung kh6 c6 khi ning thu hdi: cdn cft vdo dU

ki6n mric t6n thAt d6 tflp ds phdng.

T[ng, giim s5 du dU phdng nq phii thu kh6 tldi cAn ph6i trich lflp tAi ngdy ktSt thirc kj' ki5 to6n <tugc

ghi nhan vdo chi phi quin $ doanh nghiQp.

Hing tdn khoHeng tdn kho tlugc ghi nhfln theo gi6 thAp hon giha gi6g5c vd gi6 tri thuAn c6 th6 thUc hiQn tlu-o. c.

Gi6 g5c hdng h nhu sau: Nguy6n vAt lieu,.hang h6a: bao"g6m chi phi mua vir

cdc chi phi li6 ph6t sinh tt6 c6 ttugc hdng t6n kho d tlia di6m vd tr4ng th6i hiQn

tai.

Gi6 trithuAn c6 th6 thgc hiQn tlugc ld gi6 b6n u6c tinh ctra hdng t6n kho.trong kj' s6n xu6t, kinh

doanh binh thuhng tru chiphi u6c tinh d6 hodn thdnh vd chi phi u6c tinh cAn thi6t cho viQc ti6u thU

chring.

Gi6 tri hang t6n kho tlugc tinh theo phuong phdp nhfp tru6c, xu6t tru6c vd tlugc h4ch to6n theo

phucrng ph6p kO khai thudng xuy6n.

Dp phdng giim gi6 hang t6n kho dugc lfp cho timg m{t hdng t6n kho c6 gi6 g6c l6n hon gi6 trithuAn c6 th6 thUc hiQn ttugc. Tdng, giim st5 du dU phdng gihm gi6 hdng t6n kho cdn ph6i trich lflp

tpi ngdy k6t thric k! kti to6n duqc ghinhfn vdo gi6 v6n hang b6n.

Chi phi tri trutitcChi phi rri hudc bao gdm c6c chi phi yhyc tC ae pnat sinh nhung_ c6^li6n qyn del k6t qui ho4t

dQng sin xu6t kinh doanh cria nhi6u kj kti to6n. Chi phi tri tru6c cira COng ty bao g6m c6c chi phi

sau:

COng cy, dqtng cqfd i6c m6y tfnh, xe m5y vd mQt s6 cdng cp, dpng c-p kh6c c6 thoi gian sri {Ung trCn 0l nlm vitlugc phdn b6 vdo chi phi theo phuong ph6p .g thing vdi thoi gian phdn b6 kh6ng qu6 05 ndm.

Chi ph[ trd trudrc ddi hqn khdcChi phi tri tru6c dni hAn khdc bao gdm c6c chi phi.thu6 v[n phdng, phAn m€m vi tinh <tugc phdn bd

vdo chi phi trong nim theo phuong ph6p duong :hing v6i thoi gian phdn b6 kh6ng qu6 05 nim.

Tiri sfrn thu6 ho4t rtQng

Thud tdi sin du-o. c phdn loai li thu6 ho4t rlQng n6u phAn lon rrii ro vd lgi ich gin lidn v6i quy6n so

hftu tdi san thuQc vd ngudi cho thu€. Chi phi thu€ ho4t tlQng <lugc ph6n 6nh vdo chi phi theo

c6r,rc ry cd pttAu rAu cno r6c supeRDoNG - xrGn crANGDia chi: s6 t0 duOng 30/4 khu ptrO Z, ttrf tr6n luong D6ng, huyQn Phri Qu6c, tinh Ki€n Giang

eAo cAo rru csiNH ctUe N$N o0Bin thuv6t minh 86o c6o thi chinh ni6n dQ (tir5p theo)

phucrng ph6p <tuong thdng cho sutit thdi han thu€ tdi sin, khdng phrl thuQc vdo phuong thric thanh

toSn tiOn thu6.

9. Tdri sin c6 apn hiiu hinhi; ;il;5 ;''rh htr-htrh euq" th6 hiQn theo nguyen gi6 trir hao mdn 1fiy k€. Nguy6n gia. tai $n c9

<tinh hfru hinh bao gdm toan bQ c6c chi phi a COngty phni b6 ra di5 c6 dugc tai s6n c6 dinh tinh

d6n thdi <ti6m dua tdi .an d6 vdo tr4ng th6i au ghi nhfn

ban dAu chi ctugc ghi t2ing nguyOn gi6 tdi san c 16ng lgi ich

1.inh t6 t;;;Jto*e rui a- d6. c du kiQn tr6n

dugc ghi nhan ld chi phi anh trong kj'.

Khi tni sdn c5 dinh hiiu hinh <lugc ban hay thanh l;f, nguy€n gi6 vd giltrihao mdn lfiy kti dugc x6a

s6 vd l6i, l5 ph6t sinh do thanh ly du-o. c ghi nhfn vdo thu nhap hay chi phi trong ki'.

Tdi s6n c5 dinn hfu hinh rtugc kh6u hao theo phuong ph6p tluong thing dya tr6n thdi gian hfudgng u6c tinh. 56 nim kh6u hao cta c6c lo4i tdi sin c6 tlinh htu hinh nhu sau:

.

Loai tdi sin ci5 dinh sd nlm

Nhd c&a, v|t kii5n trirc 25

Phucrng tign vfln tii, truy6n d6n 10 - 15

Thiist bi, dpng cp quan lf 03

Tdi sin c5 einn hiru hinh kh6c 05

10. Tii sin c5 ainn v0 hinhTdi sin c5 einn vO hinh dugc th6 hien theo nguyen gi6 trir hao mdn lfry k6.

Nzuy6n si6 tei san cti dinh v6 hinh bao giim todn b0 c6c chi phi md C6ng ty phdi b6 ra dO c6 tlugc

telsln "5'einn

tinh d(5n thdi di6m dua tdi san d6 vio tr4ng th6i s ung' Chi phi li6n quan

di5n tdi s6n phit sinh sau khi ghi nh$n ban dAu 0n ld chi phi san.xu6t,

kinh doanh t6c chi phi ndy gan liAn vdi mQt tdi v6 hinh cp th6 vd ldm

tdng lgi ich i sin ndY.

Khi tdi san cti <linh v6 hinh itugc b6n hay thanh lf, nguy6n gi6 vd gi6 tri hao mdn lfiy k6 dugc x6a

si5 vi ldi, l5 ph6t sinh do thanh lf ctugc ghi nhfln vdo thu nhfp hay chi phi trong kj'.

Tdi sin c5 ei*r vd hinh cria COng ty bao g6m:

Quyin stb dpng itdtd todn b0 t6i ttAt su

;i;;;;e bing, san

trudc ba,. tinh khdu

hao.

Phin mimmdy t{nhGi6 mua cria b0 Phquan thi du-o. c nh li t

"hi ru tfnh d6 h6n m

phuctng ph6p duong thing trong 05 ndm'

11. C6c khofln ng phii tri vir chi phi phii trf,

12.

13.

c6ne ry cd pnAru rAu cno rdc supeRDoNG - rrEu crANGDia chi: s6 t0 duUng 30/4 khu ptrO Z, ttritr6n Duong DOng, huyQn Phri Qu6c, tinh Ki€n Giang

sAo cAo rLI cniNn cIUR NIEN o0Bin thuv6t minh B6o c6o tiri chinh ni6n rlQ (ti6p theo)

Cdc khoan ng phii tri vd chi phi phii trA duqc ghi nhin cho s5 ti6n phii tri trong tuong lai li€n

quan d6n hdng h6a vd dich w aa nnan du-o. c. Chi phi phni tri du-o. c ghi nh0n dga trdn c6c udc tinh

hqp lf vO s6 ti6n ph6i tri.

ViQc phdn lopi c6c.khoin ph6i trn ld phii trd ngudi b6n, chi phi ph6i tri vd phii tri kh6c clugc thUc

hiQn theo nguy€n tdc sau:

o Phii tri ngudi ban phan 6nh cfuc khoin phii trh mang tinh ch6t thucrng m4i ph6t sinh tir giao

dlch mua hing h6a, dich vg, tdi sin vd ngudi b5n li?on vi <IOc lap v6i c6ng ty, bao g6m c6

c6c khoin phii tri khi nhfp khAu thdng qua ngudi nhqn ty th5c.

o Chi phi phni tr6.phan anh c6c kho6n phii trA cho hing h6a, dich vp cld nhfn dugc ttr nguoi b6n

hoflc rt6 cung cflp cho ngudi mua nhung chua chi tri do chua c6 h6a <lcm hoflc chua dir h6 so,

tdi li€u f<6 t&n rra "a"

firoin ph6i trn cho ngudi lao dQng ve ti6n luong nghi phdp, c6c kho6n

chi phi sin xu6t, kinh doanh phii trich tru6c.o PhAi tri kh6c phin 6nh c6c khoin phhitrhkh6ng c6 tinh thuong m4i, kh6ng li6n quan tltin giao

dich mua, b5n, cung cdp hang h6a dich vp.

V5n chfr sO hituV6n chri sd htu cria C6ng ty chi c6 vtin g6p cria chri sd hftu vd duqc ghi nh4n theo s5 v6n thgc tti

tI6 g6p cria c6c c6 d6ng.

Phin ph5i lgi nhuinLqi nhu?n sau thu6itru nhfp doanh nghiQp dugc phdn ph6i cho c6c c6 d6ng sau khi d? trich_l0p c6c

qu! theo DiAu lQ cria Cdng ty cfing nhu c6c qui <t!nh cria ph6p luft vd tl6 clugc Dai hOi ddng cO

el6ng ph6 duyQt.

hi ti6n tQ nbm tronge chi tr6 c6 tric nhuiidn tP, c6c c6ng cp

C6 tric ttusc ghi nh4n ld nq phii tri khi dugc D4i hqi ddne c6 d6ng ph€ duyQt.

Ghi nhfn doanh thu vir thu nhipDoanh thu bdn hdng hotiDoanh thu b6n hang h6a dugc ghi nhan khi tt6ng thdi th6a mdn c6c ili6u kiQn sau:

. C6ng ty 116 chuyen giao pnin t* rti ro vi lqi ich gen ti6n v6i quydn so hiru sdn phAm ho[c

hdng h6a cho ngudi mua.

o COng t}l kn6ng cdn nim giii quy€n quan lf hdng h6a nhu ngudi sd hfru hdng h6a ho[c quy€n

ki6m so6t hang h6a.

o Doanh thu du-o. c x6c tlinh tuong d5i chic ch

trllqi s6n phAm, hdng ho6, dd mua theo n

khi nhfrng tti6u kiQn cp th6 tt6 kh6ng cdn

phim, hang ho6 (trir huong hqp kh6ch hang

6y hang h6a, dlch vp khSc).

. c6ng ty dd ho{c s6'thu duo. c lgr ich kinh ti5 tir giao dich b6n hdng.

o X6c <tinh elugc chi phi li6n quan d6n giao dich b5n hdng.

Doanh thu cung ciip dlch vltDoanh thu cung"cAp dich vU <tuqc ghi nhgn lJri dSng thdi thoa mdncfuc di6u kiQn sau:

r Doanh thu dugc x6c ilinh tuong eOi ctric ctrin. rcri.trqp d6ng qui dinh ngudi mua dugc quy6n

trh lqi dich vu dd mua theo nhfrng itidu kiQn cq th6, doanh thu chi dugc ghi nh0n khi nhirng

14.

c6ne w cd pttAtt rAu cao r6c supeRDoNG - rrEn crANGDfa chi: sO tO duOng 30/4 khu ptrO Z, mi trlin Duong D6ng, huyQn Phri Qui5c, tinh Ki€n Giang

eAo cAo rAI cHiNH cIUa NrcN oQBfin thuy6t minh 86o c6o tdi chinh giiia ni0n ttQ theo)

15.

di6u kiQn cU th6 d6 kh$ng cdn t6n tai vd ngudi mua kh6ng tlucr. c quy6n tr6 lai dich vU dd cung

c6p.. C6ng ty dd ho[c sE thu ctugc lqi ich kinh tl5 tir giao dich cung cAp dlch vu cl6.

o X6c tlinh <luqc phAn c6ng viQc dd hoan thinh vdo thoi ditim b6o c6o.

o X6c rllnh cluo. c chi phi ph6t sinh cho giao dlch vd chi phi d6 hodn thdnh giao dich cung cAp dlch

vp cl6.

Trudng hqp dich vg dugc thUc hi€n trong nhi€u kj,thi doanh thu dugc ghi nh{n trong kj'dugc c6n

cri vaJt6i qu6 phAn c6ng viQc ttd hoan thanh vdo ngdy k6t thric lc! kti to6n.

Tiin ldiTidn hi ctugc ghi nhin tr6n co s& thdi gian vd l6i suAt thuc t6 tung kl.

Cic khofln gif,m trir doanh thuC6c khoin giim tru doanh thu bao g6m chi6t kh6u thuong mpi, gidm gi6 hdng b6n, hdng b6n bitrilai ph6t sinh cing kj, ti6u thp hnng h6a, dich vp ctugc didu chinh gi6m doanh thu cira ki'ph6t sinh.

Trucmg hqrp hdng ho6, dich vu dd ti6u thp tir c6c kj, tru6c, tt€n kj ndy m6i ph6t sinh chitit kA6u

thuong m4i, giim gi6 hdng bfun,trllai thi tlugc ghi ginm doanh thu theo nguy6n t[c:. Ni5u khoan gittm gi6, chitit kh6u thuong m4i, tri lpi ph6t sinh tru6c thdi di6m phdt hdnh 86o

c6o tai chinh gita ni6n tlQ: ghi giem doanh thu tr€n 86o c6o tdi chfnh gifra ni6n <10 cta kj ndy.

. N6u khoan giim gi6, ctri6t t<h6u thucrng mli,tr| lpi ph6t sinh sau thdi cli6m ph6t hdnh 86o c6o

tdi chinh giiia ni6n dQ: ghi gi6m doanh thu trdn 86o c6o tdi chinh gifra ni6n dQ cria ki' sau.

C6c khof,n chi phiChi phi ld nhflng khoin ldm gi6m lqi ich kinh ti5 du-o. c ghi nhqn tai thdi di6m giao dich.ph,ir. tilhholc khi c6 khii6ng tuong e-Oi cnac chin sE ph6t sinh trong tuong lai kh6ng phAn biQt tli chi ti6n

hay chua.

C6c doanh thu do nthcpht qguy6n tic ph tlugc

ghi 6t vd qui <t!nh grao

dich mQt c6ch trung thyc, hqp lj.

Thu6 ttru nhfp doanh nghiQp

Chi phi thuti tiru nhfp doalh neftiep bao gdm thuti thu nhflp hipn hinh vd thu6 thu nhfp hodn l4i.

Thud thuThu6 thu khoin thu6 dugc tinh dga tr6n thu nhflp tinh thu6. Thu nhap tinh thu6

ch6nh lQc k6 to6n li do tti6u chinh c6c kho6n ch6nh lQch t4m thdi gifla thu6 vd k6

tohn, cicch_i phi kh6ng $uqc tru cfing nhu tti€u chinh c5c khoin thu nhap kh6ng ph6i chiu thuii vd

c6c khoin 16 tlugc chuy6n.

Thud thu nhQp hodn lgianh nghiQp sE phii nQp ho[c sE tlugc hodn lai do

16.

17.

cOnc rv cd ptrhn rAu cno r6c suprRDoNG - xrEn GIANGDia chi: s6 tO duOng 30/4 khu ptr6 Z, ttri trAn Ouong D6ng, huyQn Phf Qu6c, tinh Ki6n Giang

eAo cAo rar cniNu cIUA NIEN oQBin thuy5t minh B6o c6o tlri chinh giila li6l ig-Egp q99)

Gi6 tri ghi sd criakj' kli to6n vd sE dich cria mQt phdnnhflp doanh nghiQp hodn l4i chua dug.c gh

k6 to6n vd tlugc ghi nhfn khi chic chbn c6

thu nhdp hodn lpi chua ghi nhin ndY.

c5o kl5t, qui hopt dQng kinh doanh vd chi ghi ttquan <t6n c6c khoin mpc dugc ghi thing vdo vdn chri sd hiru'

Tdi sin thuri thu nhfp hodn lgi vd ng thu6 thu nh{p hodn lai ph6i tri <lugc bi trt khi:

o C6ng ty cO qffi nqp piap dugc bir tru giiia tdi s6n thuti thu nhflp hiQn hdnh vdi thu6 thu nhfp

hiQn hdnh phii nQp; vd

o Ckctdi s6n thu€ thu nhflp hoin l4i vd thui5 thu nhfp hodn l4i phii trd ndy li6n quan <t6n thu6 thu

nhfp doanh nghiQp duo. c quin $ bdi ctng mQt

- D6i vdi ctrng mQt don vi chiu thu.i; holc- C6ng ty dU dinh thanh toan thui5 thu rhflp vi tdi

hdnhtr6n co sd thuAn ho[c thu trdi t i san thanh

tring kj tuong lai khi c6c khoAn trqng yi5u hodn I

thui5 thu nh{p ho6n l4i clugc thanh toan hoflc thu h6i'

huong d6ng k6 d5i

b6n cing dugc xem

chung.

Trong viQc xem x6t mi5i quan h9 cria c6c b€n li€n quan, bin ch6t cira ml5i quan h€ dugc chir trqng

nhiAu hon hinh thrlc ph6P li'

19. B6o c6o theo bQ ph$nB0 ph6n theo linh vsc kinh doanh ld m6t phAn c6 thti x6c Ailn ri.Clq Ur,Cltn1 gia vdo qu6 trinh sin

..iaii;i. """g "ap.ra"

phAm, dich vu vd c6 rui ro vd lsi ich kinh tti knac vdi c6c bQ ph{n kinh

doanh kh6c.

BQ phan th inh r eia yng qu6 trinh sin xu6t

hof,c cung m6i cU th6 vd c6 rui ro vd lgi

ich kinh tZ mdi kh6c'

IJ

20. C6ng cg tdri chinhTdi sdn tdi chinh

phu thuoc vdo bin chat vd mpc rtich cira tdi s6n tdi chinh vd

i"it Aa" Ca" tdi san tdi chinh cria Cdng U gdm tidn vd c6c

i thu kh6ch hing, Phii thu kh6c'

Tai thdi tti6m ghi nhfn ban dAu, c6c tdi san tdi chinh duqc ghi nhpn theo gi6 g6c cQng c6c chi phi

giao dich c6 li6n quan trgc titip d6n tdi sin tai < hinh tt6'

N,y phdi trd tdi chinh

c6nc w cd ptthn rAu cno rdc supeRDoNG - rrEn GrANGDia chi: s6 tO duong 30/4 khu ptr6 Z, ttri tr6n nucrng Ddng, huyQn Phri Qu6c, tinh Ki6n Giang

sAo cAo ret cHiNn cflte NIEN o0B6n thuy6t minh B5o c6o tiri chinh ni6n ttQ (ti6p theo)

ViQc phdn lopi c6c khoin ng tai chinh php thuQc vdo bin chSt

vd'dusc quy6t dinh tai thdi diCm ghi nh$n ban t16u. Nq phni

khoan phii tri ngudi b5n, vay vd ng, c6c khoin phii tri khSc'

Tai thdi ttidm ghi nh6n lAn dAu, c6c khoan ng ph-ai tra tdi chinh dugc ghi nhfln ban ctAu theo gi6 g6c

tni cdc chi phigiao d.ich c6 li6n quan tr.uc titip d6n ng phii tri tdi chinh <16.

COng c2t vdn chfi sO hftuCOd d v6n chir s0 hiiu ld hqp <10ng chrlng t6 dugc nhirng lqi ich cdn l4i vC tdi san cria C6ng ty

sau khi ht tli toin bQ nghia vp.

Bil trh cdc cdng cy tdi chinhC6c tdi san tdi chinh vd ng ph6i tri tdi chinh chi <lugc bi trU vdiBing cdn Ooi t<6 to6n khi vd chi khi C6ng ty:

nhau vir trinh bdy gi6 tri thuAn tr6n

o C6 quydn hqp ph6p d6 bt tn) gi6 tri <16 ctugc ghi nhfn; vd

o C6 dU ttinh_thanh toan tr6n co sd thuAn ho6c ghi nhdn tdi s6n vd thanh to6n nq ph6i hi ctng

mqt thdi di6m.

v. THONG TrN BO suNG cHo cAc KHoAN MUc rRiNH BAY TRoNG BANG cAN o6lrf roAN crtrA Nr0N DQ

vh mgc dich cria khoin ng tdi chinhtri tdi chinh cia C6ng tY gdm c6c

Ti6n vh cic khoin tucrng ttuong tidn

I len mat

TiAn gfri ngdn hdng kh6ng kj han

C6c khof,n tucrng tluong tiAn OiAn giri ngdn hdng

c6 kj han g5c kh6ng qu6 03 th6ng)

cOng

s6 cu5i tcy

108.337.000

4.155.232.738

4.000.000.000

8.263.s69.738

S5 tIAu nim104.860.000

8.t07.143.296

26.000.000.000

34.212.003.296

2. Cic khof,n ttiu tu tdri chinhC6ckho6n dAu tu tdi chinh cria C6ng ty chi c6 dAu tu nim git d6n

khoin dAu tu tai chinh cta Cdng ty nhu sau:

Diu tw niim gift il6n ngdy itrio hgn sd cu6t r<y

Gi6 e6c Gi6 triehi sO

Ngdn hgn

Ti6n gtri c6 k! han

c0ng

ngdy d5o h4n. Th6ng tin vd c6c

56 tlAu nlmGi6 e5c Gi6 tr!ehi s6

337.100.000.000 210.000.000.000

337.100.000.000 - 210.000.000.000

3. Phii thu ngin h4n cfra khich hirng

Ph6i thu ti6n b6n v6 trqng nu6c.

Trf, trudc cho nguoi bdn ngin h4n

Trd trwhc cho cric bAn fiAn quan

Kaibuok Shipyard (M) Sdn. Bhd - tri tru6c ti€n

mua tiru

sd cuiii tci49.902.707.500

49.902.707.s00

56 tlAu nlm59.564.534.172

s9.s64.s34.r72

c6nc w cd pnhn rAu cno r6c suprRDoNG - rrEn GIANGOlu

"frir s6 tO duong 30/4 khu phO Z, ttrl trAn Duong D6ng, huyQn Phri Qu6c, tinh Ki6n Giang

eAo CAO TAI CHiNH GIUA NIEN DO

Bin thuyiit minh 86o c6o thi chinh giiia

Trd trmdrc cho ngrdi bdn khdc

Nhd cung c6p kh6c

C6ng ty TNHH PhAn m6m BRBCty TNHH xdng dAu Ki6n GiangCty TNHH COng nghiQp tdu thriy Sii Gdn

Cty Penang Sin Swee Hin SDN.BHD

c0og

sii cuiii try737.232.00028.100.000

438.4s2.000

170.060.000100.620.000

s0.639.939.s00

sii cuSi trY

Gi6 tri DU-P!g4g-

510.808.014

0-426.659.000

84.149.0r4

Sii tIAu nim247.428.000

59.520.000

187.908.000

59.811.962.172

Phii thu ngin h4n kh6c

Phdi thu ctic tO chrhc vd cdnhdn khdcLdi dg thuT4m fngC6c kho6n phii thu ngin hpn

kh6c

C0ttg

Hing tdn kho

Phu t[ngDAu DO

Nhi6n liQu

V0t liOu

c0ng

S5 tIAu nlmGi6 tri o,E1!94g-

1.412.520.833

921.484.833

325.000.000

r 66.036.000

510.808.014 r.412.520.833

C6ng ty kh6ng c6 ng ph6i thu qu5 h4n, ng x6u.

s5 cu6i tcY Sd tlflu nimci6 e6c DtI Pl!49-

7 .8s1 .793.364

309.618.112

52.933.364

58.311.138

10.570.337.873 8.272.655.978

7. Chi phi tri trudc7a, Chi phi trd trwdc ngin hgn

Chi phi b6o hi6m

C6c chi phi tri trudc ngin h4n kh6c

c0ng

7b. Chi phi trd trt6c ddi hgn

C6c chi phi trA trudc ddi h4n kh6c

cOng

si6 cuSi t<y

824.236.163

1.r05.440.297

1.929.676.460

56 cuiii t<y

615.67 4.363

56 tliu nim

1l

iJ

a

621.579.500

995.554.358

1.617.133.858

S5 tlflu nimr0.065.008

Gi6 g5c DF Phdng9.847.r37.716

459.700.727

6.709.818

256.789.612

Tdri sf,n c6 ainn hflu hinh

615.674.363 10.065.008

c6rue w cd pttAtt rAu cno r6c supeRDoNG - xrEn crANGDia chi: sO tO euUng 30/4 khu pn6 Z, tfri tr6n Duong D6ng, huyQn Phri Qu6c, tinh Ki6n Giang

eAo cAo rRr cHius crUn NteN oQBfrn thuy6t minh B6o c6o thi chinh giiia ni€n tIQ (tii5p theo)

Nhi cria, vitki6n trric

Phuong tiQnv6n tii

ttri6t b!, dgngcU qutin If

53,560.00052r.831.345

Tdi s6n c6tllnh hfi'uhinh khic COng

116.748.857 277.959.624.506- 74.764.192.390

Nguy6n gif56 dAu namMua sim trong k!

sii cuiii tyTrong d6:D6 kh6u hao hi5t

nhmg v6n cdn sirdung

Gi6 tr!hao mdn36 dAu nam

Kh6u hao trong kj,s6 cu6i t<y

Gid tricdn l4i56 dAu n[m

s6 cuiii tryTrong d6:

3.898.62s. 100 273.890.690.s49- 74.242.361.045

s.898.625.100 348.133.051.594 575.39r.34s r16.748.857 352.723.816.896

36.949.092 53.560.000 116.748.857 207.257:949

286.999.885 7s.106.3r2.2rr 53.s60.000 r16.748.8s7 75.s63.620.9s3

123.435.94s 17.488.021.008 42.943.018 - 17.654.399.971

92.594.333.2r9 116.748.857 93.218.020.9244r0.435.830

3.611.625.2r5

3.488.r89.270

t 98.784.378.338

255.538.7r8375

96.503.018

478.888.327

- 202.396.003.553

259.505.795.972

9.

Tgm thdi chua sft dpngDang chd thanh li

Tiri sfln cd aion vd hinh

Nguy6n gi6Sd <tAu nam

Mua sim trong kj's5 cu5i tyTrong d6:Da kh6u hao hi5t nhrmgv6n cdn sri dpng

Gi6 tri hao mdn56 dAu nem

Kh6u hao trong kj,sii cuiii lcy

Gid tricdn lgi56 dAu nem

s5 cu5i t<y

Trong d6:Tpm thoi chua sir dpngDang chd thanh lli

Tdri sfln c6 Ainnvd hinh khic c0og

90.909.091 7.361.893.481

7.126.349.000 144.635.390 90.909.09r 7361.893.481

31.064.240 90.909.091 121.973.331

127.599.744

17.03s.646

90.909.091 218.s08.83s

17 .035.646

r44.635.390 90.909.091 235.544.481

7.126.349.000 17.035.646 7.r43.384.646

7.126.349.000 7.126.349.000

10. Phfli tri nguoi bdn ngin h4n

Phdi trd cdc nhd cung ciip khricBan quin lj bi5n cing Phri Qu6c

Sif iIAu nIm

98.374.000 6.390.000

c6nc w cd pnhn rAu cno r6c suprRDONG - rrEu GIANG

Dia chi: s6 to aumg so)o kh" ptt6 z,1ni#nDuong D6ng' huyQn Phri Qui5c' tinh Ki6n Giang

eio cAo rAr criNn ctUeNGN oQ

C6ng ty .rC6ng ty ng mren

nam SATCODNTN xdng dAu Phi Hei

CN Cty TNHH Todn Thufn Ph6tKG

The Shipowners' Mutual Protection and

Indemnity Association

CN Cty TNHH Coca- Cola

C6c nhi cung c6P kh6c

c0ng

s6 cuSi try

45.600.000

Cdng ty kh6ng c6 ng phii tL cfucnhd cung c6p qu6 h4n chua thanh to6n'

1.313.809.305 472.880.669

S5 iIAu nnm

690.651.000

690.651.000

S5 phf,i nQp sd aa nqP ^,trong ky i.one xI S5 cu5i nlm

20.930.640.964 (20.870.sr2.489) 1'968'720'56r

7 .636.7 5r .l5r (7 .636.7s 1 . I s 1 )

23.046.2s4 (23.046'254)

s.693.648.400 (5.436.544-07s) r'816'67s'446

r.395.478.416 (r.383'467'486) 43'628'712

s.829.024.719

Sii tliu nam

11.

482.0s0.000

203.211.518

t78.933.700305.640.087

S5 cu5i tri

183.360.000

50.000.00061.921.000

375.310.000189.317.70063.340.000

245.957.000

1.169.20s.700

137.860.000

78.000.000

69.900.000

180.730.66;

12.

Ngudi mua trf, tidn trudc ngin h4n

Trd trudc crta cdc khdch hdng khric

ViettravelCty TriQu H6o

Dpi lj Thanh Dat

C6c cdng ty du lich d RPch Gi6

C6c c6ng ty du lich 0 TPHCM

C6c c6ng tY du llch d Hd Ti6n

Kh6ch 16

c0ng

Thu6 vdr c6c khoin phii nQp Nhir nu0c

56 dAu nim

fnui5 CfCt hang b6n nQi

diafnu6 CtCf hang nhflP nhAu

rhu6 Nh4p ktrAu

Thui5 thu nhflP doanh nghiQP

Thu6 thu nhfP c6 nhdn

C6c loai thu6 kh6c

cOng

- 878.282.684 (878'282'684)

3.499.780.9!2 36.s57.847.869 -A6

ns s04'r39)

1.908.592.086

t.559.571.1213r.617.782

Thui gid tr! gia tdng

C6ngtynQpthu6gi|trigiat6ngtheophucrngph6pklr6utruv6ithutisuAtl0%'

Thud xudt, nhQp khda'C6ng ty kO ldraivd nQp theo thdng b6o cira Hii quan'

i 6n thrl 12 chP ngdY 31 th6ng 10 nlm

thu6 suAt 10% thu nhflp chlu thu€ trong

u nh4p doanh nghiep trong 04 nim k0 tir

c6ue rv cd pnhn rAu cno r6c supeRDoNG - KrEN GrANGDia chi: sO t0 duOng 30/4 khu ph6 Z, ttr! tr6n Ouong Ddng, huyQn Phri Qu6c, tinh Ki6n Giang

eAo cAo rel ctrixn cfia mEN o0

khi c6 thu nhflp chiu thu6 vd gi6m 50% si5 thuthric ngiy 31 th6ng 12 ndm20l5lil.n6m tdi ch

c6 ldi. C6ng ty cdn dugc gi6m.thu6 d6n nlm 2

vd tdu Superdong II, giim thu6 tl6n ndm2022Superdong IV, c6c tdu cdn l4i tlang tlugc mi€n thu6'

Thu nhfp ttr c6c n[m 2015 phii nQp thuti thunhfp doanh nghiQp v6i thu.5 sudt22yo'

Thu nhfp tir c6c c tu nim ZOrc pnainQp thuiS thu nhflp doanh nghiQp vdi thu6 su6t

20%.

rhu6 thu nhfp doanh nghipp phii nQp trong lcj'euo. c auj;] lllJg"Nim nay

183.188.129.438

nhu0n k6thu nhfP

doanh nghiQp:

ViQc x6c illnh thuti thu nhip doanh nehigp phii nhanh vA thu6. Tuy nhi6n, nhtng qui dln

v6i nhiAu lo4i giao dich kh6c nhau c6

thui5 dugc trinh bdy tr6n B6o c6o tdi chinh gitatra.

Theo Lu4t s5 zzlzotzleHl3 vA srla O6i U6 sung mQt s5 eidu cria Luit thui5 thu nhflp doanh nghiQp

ao* q"6. hQi nu6c CQng hdaxe hQi chri nghia Viet Nam kho6 {III k} hqp thrl 5 th6ng qua ngdy

19 thdng 6 ndm 2013, ih;C su6t thuti thu nfiflp doanh nghiQp ph6 thdng gi6m tir 22%o xu6ng cdn

20%ti ngdy 01 thang 01 ndm2076.

- Cdc khodn ttiiu chinh timg

- Cdc khodn itidu chinh gidm

T6ng thu nhip chiu thu6

- Thu nhQp hoqt ilQng kinh doanh iluqc wu tldi

- ThunhQpkhdc

Thud thu nhQp doanh nghiQp dq t{nh phdi nQp

Thud thu nhQp doanh nghiQp iln.oc mi6n, gidm

Diiu chinh thud crta cdc ndm trutirc

Thu6 thu nh$p doanh nghiQp cdn phii nQp

Ctf;c logi tnud m,icCOng ty kO khai vd nQp theo qui tllnh.

Phii tri nguli lao ilQng

Lucrng phii tri cho ngudi lao dQng.

Phii trf, ngin h4n khic

Phdi trd cdc tlon v! vd cti nhiln khdc

Kinh phi c6ng dodn, B6o hi6m xd hQi, Bio hi6m yt6 Rin hi6m thAt nshi6o

r.738.542.273

184.926.67r.711

175.897.521.497

9.029.150.214

19.395.582.19s(13.701.933.793)

s.693.648.400

S5 cuSi tri

nim tl6n cu5i t Y nlyNdm trudc

r42.039.293.462

1.078.865.836

143.118.159.298

139.269.421.569

3.848.737.729

14.773.664.457

(10.00s.82s.022)

4.767.839.435

S5 tIAu nim

l

I'l

d

13.

14.

397.280.400 5.497.r40

c6ttc rv cd pnAru rAu cno rdc suprRDoNG - rrEu GrANGDia chi: s6 tO Auong 30/4 khu ptrO Z, ttri tr6n Duong DOng, huyQn Phri Qui5c, tinh Ki0n Giang

eAo cAo rer cuii.ur ctUe NIEN o0B6n thuy6t minh B5o c6o tdi chinh giila ni6n tIQ (ti6p $9o-)

Thi lao HQi <l6ng quin triCO trtc ph6i h6(i)

lil 24.47 8.864. 1 50 \rND.

s6 cu6i tri99.825.000

2.524.800238.272.828

737.903.028

3.r08.436.s723.108.436.572

SO dflu nim64.850.000

1.803.950

275.721.466

347.872.556

Lgi nhu{n sauthu6 chu'aphffn phiii C0ng

131.728.969.679 344.160.636.966

r74.979.873.956 174.979.873.956(39.998.530.000) (39.998.530.000)

- 16.269.323.636

(19.9e9.7e2.000) (1922 :792.009

_?!5t r0.s2l s31 _l!54q{4!59_

246.710.521.635 515.410.041.558

S5 tlAu nlm24.479.585

24.479.s85

24.479.585

24.479.585

24.479.58s

- 9.325.309.715

11.469.923.636 -

V5n khdc ciiachri sO hflu3.108.436.572

244.795.8s0.000

244.795.8s0.000

97.916.570.000

342.712.420.000

r1.469.923.636 9.325.309.7ls 3.108.436.572

3.r08.436.572| 1.469.923.63 6_ 9.325.3 09.7 1 5 _ - (e7,916,570.000)

- r77.494.48r.038 177,494,48r.038

- (24.479.585.000) (24.479.585.000)

11.469.923.636 9.325.309.71s 3.108.436.572 301.808.847.673 668.424.937.s96

-s5 cuiii tri34.271.242

34.271.242

34.271.242

34.27r.242

34.271.242

I

I

CLc khoin phii trn ng6n h4n kh6c

c0og

(i) C6 tric dd tr6 trong kj'

15. Qui khen thu&ng' phfc lgiS5 ctAu nam

sd cuiii try

16. V5n chri sfi hfru16a. Bdng d6i cffidu biifn dQng crta vdn chrt s0 htru

V6n g6p ciiachfr sO hfl'u

S5 Ou dau nim trudc 199.997.920.000

Ldi trong kj,trudcTIng v6n tu lqi nhufln 39.998.530.000

Ph6t hanh c6 phitiu 4.799.400.000ESOP

Chia c6 ttc n6m 2014

s5 cu6i k) tru6c

s6 au cAu ndm nay

Tdng v6n tU lqi nhuan

Ldi trong k! ndy

Chia c6 tfc nbm 2015

sii cuSi ty nay

16b. Cd phi6u

56 luqng cO phi€u ddng ky ph6t hdnh

56 luqng c6 phitiu dd b6n ra c6ng chring

- C6 phi€u ph6 thang

- Ci5 phiiiu tru cldi

Sd luqng cd phi6u dugc mua l4i

C6 phieu phii thing^: ,,:co pmeu ru dat

S5 luqng c6 phi6u ctang luu hdnh

- Cd phii2uphti th6ng^)

,.: rd.- co pnteu tu aqt

MQnh gi6 c6 phi6u dang luu hdnh: 10.000 VND.

Cic khoin mgc ngodri Bing cfln aiii t<6 toan

Ngogi tQ cric logi

17,

c6rue w cd puhtt rAu cno rdc supeRDoNG - rrEn crANGDia chi: sO tO duUng 30/4 khu ptri5 Z, ttri tr6n Ouong D6ng, huyQn Phri Qu6c, tinh Ki6n Giang

sAo cAo rer cshur crUa NffiN o0Bin thuy6t minh B6o c6o thi chinh gifra niCn dQ (ti6p theo)

Dollar My (USD)

2. Cic khoin gi6m trir doanh thuHdng b6n bitr6lai.

3. Gi6 v5n hirng bdn

Chi phf nhi6n liQu

Chi phi nhdn c6ng

Chi phi kh6u hao

Chi phi dich vu mua ngodi

Chi phi kh6c

c0ng

Doanh thu ho4t ilQng tii chinh

Ldi ti6n grii c6 Li han

Ldi ti6n gui kndng kj' han

Ldi ch6nh lQch fj gi6 chua thUc hi€n

L[i ch6nh lQch f] gi6 dd thgc hign

c0ng

Chi phi ho4t tlQng tii chinh:

Ldi ch€nh lech tj gi6 chua thUc'hiQn

Ldi ch€nh lPch rj' gi6 dd thuc hi9n

C0ng

Chi phi bin hdrng vdr chi phf quin $ doanh nghiQp

Chi phi bdn hdng

Lfiy k6 tir tliu n5m tl6n cuSi tY nary

Nlm tru6tc

s5 cuSi trv36s.08

Nlm nay34.909.018.233

13.884.20r.960

17.489.201.564

r0.211.588.275

9.480.639.115

Nim nay

8.659.274.883

22.221.719

867.880

t9.661.421

NIm nay

5.60s.387

31.534.370

Sii tlAu nim237,471.68

vr. THONG TrN BO suNG cHo cAc KHoAN Mtrc rniNn BAy rRoNG BAo cAo xnreuA Ho+T DQNG KII\IH DoAI\H GnlA NrfN DQ

l. Doanh thu b6n hdrng vdr cung c6p dich vgla. TOng doanhthu

Doanh thu cung c6p dich vp.

Lb. Doanh thu brin hdng vd cung cdp dlch vy cho cric bdn fiAn quanC6ng ty kh6ng ph6t sinh giao dich bfn hdng vd cung c6p dlch vg cho cho c6c b6n li6n quan.

38.306.709.373

10.074.016.483

13.893.088.678

7.621.221.851

6.388.407.635

4.

85.974.649.r47

Liiv k6 tir dAu n5m ttdn cuSi

76.283.444.020

k) ndy

Nim trufc3.794.796.072

22.811.268

6.988

153.120.000

8.703.025.903 3.970.734.328

Lfiy k6 tir iliu nIm d6n cu6i t<Y niyNlm trudc

8.652.450

37.139.757 8.652.450

6.

6a.Lfry k6 tir tliu nrm tl5n cu5i t Y oey

cONG Ty cd pHAN rAu cno r6c suprRDoNG - rrEn GIANGDia chi: s6 tO euO,ng 30/4 khu pn6Z,mitr6n Ouong Ddng, huyQn Phrl Qu6c, tinh Ki€n Giang

BAo cAo rAI cHiNH GIUA NIEN o0minh 86o c6o tli chinh ni6n itQ (ti6p theo)

7.

Chi phi nh6n vi6n

Chi phi kh6u hao tdi sin c5 einfChi phi dich vu mua ngodi

Chi phi kh5c, hoa hdng dai $cOng

6b. Chiphi qudnl!, doanh nghiQp

Nim nay

3.800.024.599r30.708.673

r.784.40792915.73s.393.r52

21.4s0.534.353

Lfry k6 tir tIAu

Nim nay

1.92r.000.49251.525.380

3.387.141.445

248.438.961

177.494.48r.038

34.271.242

NIm nay34.909.018.233

19.605.227.05r

l7 .67 | .43s .617

Nim trufc2.736.204.876

32.385.942r.342.003.013

13.725.292.546

17.835.886.377

nim d6n cuSi t Y niyNim trufc

1.487.909.807

r7.035.677

2.328.66r.692444.530.983

Nim trudc

t37.271.454.027

t37.27r.454.027

34.271.242

Chi phi nhdn vi6n quin lfChi phi khAu hao tdi san c6 Ainn

Thuti, phi vd lQ phiChi phi dich vu mua ngodi

Chi phi khSc

cOng

Lfli tr6n c5 phi6uLdi co bdn fiAn cO phidu

Lgi nhufn ki5 to6n sau thui5 thu nh4p doanh

nghiQp

C6c nh tdng, gi6m lqi nhu$n kO

to6n i nhu$n phAn b6 cho cd tl6ngs0 hiru c0 phitiu ph6 thOng

Lqi nhuan phdn b6 cho cO tt6ng sd htu c6 phi6u

phd th6ng

C6 phitiu phO ttrOng ttang luu hdnh binh qudn

trong n6m

Lf,i ca bin tr6n c6 phi6u

Chi phi sin xu6t kinh.doanh theo y6u t5

Chi phi nguy6n lipu, vflt liQu

Chi phi nhAn cOng

Chi phi kh6u hao tdi sin c6 einn

Thu6, phi vd lQ phi

5.608.106.278 4.278.r38.159

Liiy k6 tir dAu nim tl6n cu5i try nity

Trong n6m I au thu5 chua i co

bAn tr0n cO i ilthdnh th6m hdi

t6i ndy ldm c 864 VND xu

Gi6i trinh: Lgi nhuQn sau .3% dm20l5 do nhQp

mdi tiu Supedong IX vd , dd th6m tuy6n R4ch

Gid- Nam Du vai6ng cu BAi DOng tu thhng6

ndm20l5 khi6n doanh thu tlng m4nh.

5.179

Lui k6 tir tIAu n5m d6n cuiii t<y nityNim trufc

38.306.709.373

14.298.r31.166

13942.sr0.297

c6rue w cd pnAu rAu cno r6c suptRDoNG - rrEn crANGDia chi: sO tO duOng 30/4 khu ptrO Z, ttri tr6n Ouong D6ng, huypn Phri Qui5c, tinh Ki€n Giang

sAo cAo rer criNn ctUe NffiN o0

vIL

1a.

Bin thuy6t minh B6o c6o tdri chinh gifia nt6n tIQ (tii5p theo)

Chi phi dich vu mua ngodi

Chi phi khfc, hoa hdng dsi ljc0og

Kaibuok Shipyard (M) Sdn. Bhd.

Giao dich voi cdc bAn hAn quan khdc

Tien Grow Industrial Sdn.BhdMua tiu vd phq tirng thay thtiThanh to6n tiAn mua php ttrng

Kaibuok Shipyard (M) Sdn Bhd.E[t cgc mua tdu XI, XIINhflp khAu tiu IX, X vd vflt tuThanh toSn tdu IX, X vi vflt tu

Luf k6 tir tliu nim d6n cuSi ki nnyNlm trudc

10.154.078.089

21.696.039.63r

98.397.468.s56

Nim trufc

- 31.162.375.066

369.080.548

32.528.190.000

NITONG THONG TIN KHAC

ncic thanh vi6n quin lf chri chdt, c6c c6 nh6n c6 li6n quan

c b€n li6n quan khdc.

Giao dlch vd sd dw vdd cric thdnh vidn qudn li' d nhdnthdnh viAn qudn lj,chti ch6tC6c thanh vi6n quin lf chri chSt gdm: chcth 'r fri vd c6

hanh (T6ng Gi6m d5c). Chc c|nhdn c6 li6n qu6n livi6n mflt thi6t trong gia etinh c6c thdnh vi6n qudn lf chri ch6t.

Giao dich vdi cdc thdnh viAn qudn lf chil ch6t vd cdc cd nhdn c6 hAn quan vdi cdc thdnh viAn qudn

fi chil chiitC6ng ty kh6ng ph6t sinh giao dich ban hang vd cung c6p dlch vp cfing nhu c6c giao_ dich kh6c vOi

c6c ilrdnh vi€riquin Ut .frfr "nOt "

dt ckc c|nien c6 li6n quan vdi c.[c thdnh vi€n quan lf chfi ch5t.

Thu nhQp cila cdc thdnh vi€n quan I! chrt chdt

Thu nhgp cria c6c thanh vi6n quan lf chri chSt chi c6 luong vdi tOng tidn lucrng trong ki' ld1.698.382.307 VND (cirng k] nlm trudc h 1.304'500.000 \fND).

Giao dlch vd sd duvhi ctic b4n fiAn quan khdc

C6c b6n li6n quan kh6c v6i C6ng ty g6m:

Tien Grow Industrial Sdn.Bhd. C6ng ty c6 cirng chri tl6u tuC6ng ty c6 cirng cht dAu tu

c6c giao dich ph6t sinh gifra c6ng ty v6i c6c b6n li6n quan kh6c nhu sau:

Liiy t<6 tu eAu nlm d6n cu5i t<Y

Nim nay15.383.137.649

2s.464.471.228

r13.033.289.778

NIm nay

49.902.707.500

74.650.046.06213.480.732.400

1b.

:

(

I)

C6ng ng vdi cdc bAn liAn quan khdc

C0ng nq vdi c6c b@n li€n quan kh6c ttugc trinh bdy trong c6c thuy6t minh d MUc V.4.

BAo cAo rru criNH ctUn NmN oQBin thuy6t minh 86o c6o tii chinh

c6ne nr cd pHnN rAu cno rdc suprRDoNG - KIEN GIANGOia cfri sO tO duUng 30/4 khu pfr6 Z, ttrltr6n Duong D6ng, huyQn Phri Qu6c, tinh Ki6n Giang

Thdng tin vij bQ ph$nc6ng ty chi ho4t <IQng trong mQt lTnh vgc kinh doanh li vfln t6i hdnh kh6ch, hdng h6a ven bi6n vd

trong mQt khu vqc dia li li tinh Ki€n Giang.

S5 tigu so sinhAp dung cnd aP kd todn mt6'i

Nio aa t mh bdv tai thuvtit minh sti III r, tr ** 3l;iTf;i +ii;?ff fJAt XffSl.a6-#i;;fi-BTC ng 006 cria BQ truong

ngdy 3i cria B0 Tdi chinh'

qui Ointt doanh nghiQP m6i

ndy.

Quin I rfri ro tdri chinhsau: rti rul

viQc thi o6t

s6t viQc em

Rfii ro tfn dltngRrii ro tin dUng ld rui ro md_mQt ben tham gia trong_hqp tl6ng khdng c6 kha ndng thgc hi€n ilugc

nghia vp cria riinh d6n dtin t6n th6t vA tdi chinh cho C6ng ty'

C6ng ty c6 c6c rui ro tin dpng ph6t sinh chri ytiu ttr c6c khoin phii thu kh6ch hdng, tiAn gri'i ngdn

hdng.

Khoan phii thu kh6ch hdng cfra Cdng ty li6n quan d6n nhiAu don vi vd c6 nhdn nen rui ro tin dgng

tflp trung eOi vOi kho6n ph6i thu kh6ch hdng ld th6p'

Tiin gl'ri ngdn hdngbi""n:rr"ar ilaq gii ng6n hing.c6. \t.!al vd kh6ng c6 kj' hpn ctra cong tv du.o.c grii tai c6c ngan

hdng dugc nhi6u ngu[i Uitit etn d ViCt Nam do v[y riri io tin dsng d6i vdi ti6n gti ngdn hdng ld

thdp.

Mric rt6 rtii ro tin flrng t5i da d6i vdi c6c tdi sin tdi chinh ld gi6 tri ghi s6 cria c6c tiri sdn tdi chinh

(xem thuy6t minh s6 VU.S ud gi6 tri ghi s6 cta c6c tdi s6n tdi chinh).

f it citc6c tdi san tdi chinh cria Cdng ty tl€u hong h4n vi khdng bi gi6m gi6tti'

Rfii ro thanh khodnRti ro thanh kho6n ld rtii ro Cdng ty gip kn6 kh6n khi thUc hiQn nghia vg tdi chinh do thi6u tiAn'

Rrii ro thanh kho6n cta C6ng ty chri yiSu ph6t sinh tir viQc c6c tdi sin tdi chinh vd ng phii tri tdi

chinh c6 c6c thdi di6m d5o hpn lQch nhau.

4b.

c6ne w cd pnAru TAU cAo r6c supeRDoNG - xrEn crANGDfa chi: s6 tO ducng 30/4 khu ph5 Z, thi tr6n nuong Ddng, huypn Phu Qui5c, tinh Ki€n GiangsAo cAo rar cniNn crUe NGN oQBin thuy6t minh 86o cdo tdi chinh giiia ni6n iIQ (ti6p theo)

Cdng ty qu6n lf rui ro thanh khoin th6ng qua c6c biQn ph6p: thuong xuy6n theo d6i c6c y€u cAu v€thanh to6n hiQn t4i vd dg ki6n trong tucmg lai cl6 duy hi mQt lugng ti6n cfing nhu c6c khoin vay dmric phi hqp, gi{m sit c6c ludng ti6n ph6t sinh t ruc t6 vdi d1r kilin nhim gi6m thi6u inh hu0ng dobi€n tlQng cria lu6ng ti6n.

Thdi han thanh torin cria c6c khoin ng phii tre tdi chinh phi ph6i sinh dga trdn thoi h4n thanh to6ntheo hgrp ilOng vd chua du-o. c chitlt kh6u nhu sau:

^t I., .DO CUOI KV

Phii tri niudi b5n

Cfc kho6n ph6i tri kh6c

C0ttg

^r -lso oau namPhii trfl ngudi b6n

C6c khoan ph6i tr6 kh6c

c0og

Tir 01 nim tr0 TrGn 01 nlmxu5og tl6n 05 nIm TrGn 05 nim

1.313.809.305

737.903.028

2.0s1.712.333 - 2.05r.7L2.333

472.880.669

347.872.s56

472.880.669347.872.556

820.7s3.225 820.753.225

T6ng Gitim d5c cho r[ng mrlc dq rui ro d5i vdi viQc tri ng h th6p. COng ty c6 khi ning thanh to6n

c6c kho6n ng d6n han tir ddng tiAn tu ho4t dQng kinh doanh vd tiAn thu tir c6c tdi sdn tdi chinh <16o

han.

Rrti ro thi trtdngRti ro thi truong ld rui ro md gi6 tri." hqp lj hoflc c6c ludng ti6n trong tucrng lai cta cdng cp tdichinh s€ bi6n dQng theo nhirng thay tl6i cria gi6 th! hucmg.

Rrii ro thi huong li6n quan tt6n ho4t tlQng cria Cdng ty chi c6 rrii ro lii su6t.

C6c ph6n tich v6 tlQ nh4y, c6c tl6nh gi6 du6ingdy 30 th6ng 09 ndm20l"6 vd ngdy 31 th6ng 1

tl6i cria l6i sudt sir dpng tt6 phdn tich tlQ nh4ytrong vdng m6t n[m t6i v6i c6c tli6u kiQn quan s

Rfii ro lai su6t ld rui ro md gi6 tr! hqp lj hoac c6c ludng tiAn trong tuong lai cta c6ng cp tdi chinhsC bi6n dQng theo nhirng thay d6i cria l6i su6t thitruong.

C6ng ty quin lf rui ro l6i suAt bing c6ch phdn tich tinh hinh th ra chc quytit ainn

trqp ly'trong viQc chen thdi di6m grii tien-cO kj han thich hqp c6c l6i su6t c6 lginhdt.

Cdng ty c6 c6c khoan tiAn vd tuong tluong ti6n c6 ldi su6t thi n6i t4i ngdy 30 thring 09 nim 2016lit4.000.000.000 VND (t4i ngdy 31 th6ng 12 ndm2015 lit 26.000.000.000 VND).

C6ng ty <t6nh gir[ mric ttQ dnh huong do b.i6n dQng cria lai suAt dtin lqi nhu4n sau thutl vd vl5n chri

sd hflu cria Cdng ty ld kh6ng dSng kO do s6 du tiOr gui c6 ki'han thdp.

Tdi sdn ildm bdoCdng ty kh6ng c6 tdi sin tdi chinh tht5 chAp cho c6c clon vi khSc cfing nhu nhfln tdi san thi5 chAp tirc6c clcrn v! kh6c tai ngdy 30 th6ng 09 ndm 2016 vit tgi ngdy 3l th6ng 12 ndm 2015 '

c6ttc w cd pHAtt rAu cao r6c supeRDoNG - KrEN GrANGDia chi: s6 l0 duOng 30/4 khu ptrO Z, thi tr6n Duong Ddng, huyQn Phri Qu6c, tinh Ki6n Giang

eAo cAo rAI cHiNH GIOANIEN DoBrin thuv6t minh B6o cio tli chinh giiia ni6n iIQ (ti6p theo)

Gi6 tri hqp ly cria tiri sin vh ng phf,i tri tii chinhGi6 tri ghi s0

Sii dAu nimTdi srtn fii chinhTiAn vd c5c khoin tuong- .tduong tlenC6c khodn ddu tu nim gitd6n ngdy d6o h4n

Phii thu kh6ch hdng

C6c kho6n phAi thu kh6c

C0ttg

Nq phdi trd tdi ch[nhPhii tr6 ngudi b6n

C6c khoin phii tri kh6c

cOng

Gi6 tri hqP lY

s6 cuSi ki Sii rtiu nlm

8.263.569.738 34.212.003.2968.263.s69.738

337.100.000.000

333.640.000

3.174.149.014

34.2r2.003.296

210.000.000.000

749.885.000

2.802.520.833

337.100.000.000

333.640.000

3.174.149.014

210.000.000.000

749.885.000

2.802520.833

247.764.409.129348.871.358.7s2 247.764.409.r29 348.87r358.7s2

1.313.809.305

737.903.028

472.880.669347.872.556

1.313.809.305 472.880.669

737.903.028 347.872.5s6

6.

Gi6 tri hsp lf cta c6c tdi s6n tdi chinh vd ng ph6i tr6 tdi chinh dugc phin.6nh theo gi5 tri.c6 th6

auq" "hu#n

e6i trong mQt giao dich hiQn t4i giftacSc b6n c6 <I6y <hi hi6u biet vd mong muon gtao

dich.

hdi <tuqc) cluactckhoin msc ndy do c6 k! hgn ngin'

C6c Sr; kiQn phit sinh sau ngiry k6t thric k! k5 to6n

Kh6ng c6 sg kiQn ndo ph6t sinh sau ngdy k6i thric k! k6 to6n y6u cAu phii diAu chinh s5 liqu hoac

c6ng b5 tr€n 86o c6o tdi chinh gitra ni€n d0.

2.051.712.333 820.753.225 2.051.712.333 820.753.225

Ki€n Giang, ngdy 12thilng 10 n5m 2016

FLim Thi Nggc ThuongNguoi lfp bi6u

Luu IIAi AnhKii toin tru0ng D4i diQn phip luft

cO PHanrl-Jcao rdc

SUPERDO\xtEN onr