bao cao tai chinh euf - static2.vietstock.vnstatic2.vietstock.vn/data/hose/2016/bctc/vn/quy...
TRANSCRIPT
.t
-rt
CTY CP SXKD XNK BINH THANH334A, PHAN VAN TRI, P.11, Q. BiNH THA'NH
MST:0302181666
t ,
-] '
BAO CAO TAI CHINHeuf rr NAM 2016
czffiu>
CONG TY CP SXKD XNK BINH THAN334 A Phan Vdn Tri, Phuong I l, Qudn Btnh
BAo cAo TAI cHiNH QUV 2
Cho ndm tdi chfnh k6t th0c
TAI SAN
A- TAISANNGANH{N
I. Tidn vi c{c kho6n tuong tluo-ng tidnl. I len
2. C6c khoen tuong dumg tidn
Il. Ddu tu tlri chfrrh ngin hqn
l. Chtng khodn kinh doanh
2. DF phdng giem gi6 chtng kho6n kinh doanh
3. Ddu tu nim gif d6n ngdy d6o han
Ill. Cdc khoiin phAi thu ngtrn h?n
l. Phai thu ngAn h4n cia khdch hdngi.z. rra ruoc cno nguor Dan ngan nen
6. Phdi thu ngin h4n kh6c
7. DU phdng phai thu ngdn h4n kh6 cldi
8. Tdi san thitlu chd xri l!
IV. Hing tiin khol. Hang [on Kno
2. DU phdng giam gi6 hdng tdn kho
V. Tii sdn ngin han hh6c
l. Chi phi trdtrudc ngdn h4n
2. Thuii giri tri gia tang dugc khAu trL3. Thu€ vd c6c khoirn kh6c phdi thu Nhd nu6c
4. Giao dich mua biin l4i trdi phi€u Chinh phri
). r ar san ngan nqn Knac
(GILIMEX)TP HCM
BAN cANudr xf roANTai 30 thing 06 nIm 2016
Thuy6tminh
MEso Sti cu6i nam
Dqn vi tinh: VND
Sd tlAu ntrm
2. Tra hudc cho ngudi b6n ngdn h4n
3. Phii thu nQi bQ ngin h4n
4. Phaithu rheo titin d0 k6 hoach hqp ddng xdy Nung
), rnal mu ve cno vay ngan nen
100
ll0111
n2
120
t2l122
123
130
l3l132
133
t34135
136't37
138
140
t4lr49
r50
l5t152
153
154
155
481,382,705,785
89,042,325,052
7 4,042,325,052
r5,000,000,000
3,255,462,500
2,835,462,500-
420,000,000
l7 s,1 6r,161 ,l8rt3 | ,993 ,609 ,'7 9't
8,879,170,998
3?,178,005,66;
(2,289,619,282)
192,342,026,643
192,342,026,643_
26,981,124,409
| ,467 ,7 45,508
25 ,5 t3 ,97 8 ,901
6t7 ,7 60,137,9n8
215,s59,340,958
52,059,340,958
163,500,000,000
3,2ss,462,s00
2,835,462,500
420,000,000
136,000,925,509
92,540,383,708
22,444,186,368
23 ,305 ,97 4,7 1 5
(2,289,619,287)
246,688,999,391
246,688,999,397 _
26,255,409,544
2,239,657,026
24,0t5,752,518
Bdo cdo ndy phAi dtsc doc cing vdi BAn thuyiit ninh cdo tdi chinh
BAo cAo rAr cHiNH euv 2
cho ndm tai chinh k6t thfc ngdy 3l thdng 12 ndmcen d6i k6 todn (ri6p theo)
TAI SAN
B- TAI sAN DAI HAN
I. C6c khoin phdi thu ddi h?n
l. Phii thu dai han cta kh6ch hdng
2. Trd trudc cho ngudi b6n ddi h4n
3. ViSn kinh doanh d c6c don vj trgc thuQc
4. Phii thu nQi b0 ddi han
). tsnar uu ve cno vay oar nen
6. Phai thu ddi h4n kh6c
7. Duphdng phai thu ddi h4n kh6 ddi
II. Tei sen c6 dinht- I al san co cltnn nuu ntnn
Nguydn gid
on trl nao tton tuy Iel. rar san co olnn tnue tal cnrnn
Nguy€n gidGid tri hao ndn lfiy ki!
J. lal san co otn|l vo nrnn
NguyAn gid
Gid tri hao ndn lfiy kii
B6t ilQng sdn tliu tu'
Nguy€n gi6
ula u! nao mon ruy Ke
Tli sAn d0 dang ddi hgnChi phi sdn xuAt, kinh doanh dd dang ddi h4n
Chi phl xay dung co ban dd dang
V. DAu tutAi chinh ddi hqn
1. Ddu tu vdo c6ng ty con
2. Ddu tu vdo cdng ty liCn doanh, liCn k6t
3. Ddu tu g6p viSn vdo cton v! khdc
4. DU phdng dau tu tdi chinh ddi h4n
5. DAu tu nim git diin ngdy d5o han
VL Tdi srin dii lren khdc
l. Chi phl tre trudc ddi han
2. Tai san thue thu nhip hodn lqi
3. Thiiit bi, vat tu, phu ting thay th6 ddi han
4. Tdi san ddi han kh6c
ToNG coNc rir sAN
IlL
IV.1
2.
Bdo c6o ndy phAi (luqc dpc cing v6i Bdu thuyd minh
___uqgz!!{124!g_ ____!!!9t2t|!!_
MAA
so
Thuy6t^l i. ,mlnn so cuor quy
s13,383,333,60r
13,322,209,7 46
12,889 ,848 ,7 46
432,36t,000_
r22,656,602,69rt12,826,532,434
I 55,744,916,972
(42,918,384,s38)
9,830,070,257
t 0,903,345,0I9
(1,07i,274,762)
6,069,046,462
6,069,046,462
360,481 ,917 ,439173,833,s23,339
186,648,394,r 00
10,853,55?,263
10,7 86,436,01 1
61 ,121,252
333,251,979,050
30,505,848,746
30,48g,848,'14;
16,000,000
101,549,557,6E4
E7 ,632,5',14,4',70
126,321 ,701 ,209(38,689,126,7 3e)
t3 ,9 | 6 ,9E3 ,214I4,839,458,464
(e22,475,250)
t7,149,069,998
t7 ,t49,069,998
173,833,523,339
t73,833,523,339
t0,2r3,919,283t0,186,426,634
27 ,552,649
56 tldu num
200
210
211
212
2t3214
215
2t62t9
220
221
222
223
224
225
226
227
228
229
230
231
232
240241242
250
251
252
253254
255
260
26r262
263
268
270
ljdo cdo tdi cllinh
cONG TY cP sxKD xNK BiNH334 A Phan Vdn Tr!, Phudng I I, Qufln Binh
nAo cAo rAt cHhrr euV zCho nim tdi chlnh k6t thfc ngdy 3 I thd:rg I 2 nam
csn d6i k6 todn (ti6p rheo
NGUdN V6N
C. NqPHAITRA
L Ng ngiin h4n
l. Phdi trd ngudi b6n ng6n hen
2. Ngudi mua tra tiAn tnrdc ngan hqn
3. Thud vd c6c khodn phii nQp Nhd nudc
4. Phei tre ngudi lao d0ng
J. Unl pnl pnal ra ngan nan
o. fnar tra ngl 0Q ngan n4n
7. Phai tre theo ti6n tlQ k6 ho4ch hqp dong xdy
E. Doanh thu chua thuc hien ngin hen
9. Phai tre ng6n h?n kh6c
10. Vay vl ng thu€ tdi chlnh ngin h4n
ll. Du phdng phiii tri ngin h4n
12. Qu! khen thufng, phric lgi.- ^- ,. r IlJ. QUy Olnn on gla
14. Giao dich mua b6n l4i tr6i phi6u Chlnh phi
U. Nq dAi hen
1. Phei tre ngudi b6n ddi hqn
2. Ngudi mua trd tiAn trudc dei han
3. Chi phi phai tre dai har
4. PhnitranQi b$ vd v6n kinh doanrr
5. Phni tra nOi b0 dai han
6. Doanh thu chua thgc hiQn dei han
7. PhAi he dAi hen kh6c
8. Vay vdnqthu€ tii chinh ddi han
v. lrar pnreu cnuyen ool
10. C6 phitiu uu dai
ll. Thu6 thu nhap hoan lai phei tra
12. Du phdng phai hd ddi han
13. Qu! ph6t tridn khoa hqc vi cong nghp
M6 Thuy6t.6 minh 56 cu6i quf 56 dAu ntrm
300
310
311
312
313
3t4315
316
3t'7
318
319
320
322
323
324
330
331
334
335
336
338
339
340
341
342
343
502,689,7rQ,222
495,401,952,E75
88,100,617,179
1,r28,930,4'18
7,973,46s,731
22,710,7't0,557
I,0t 0,215,539
8,660,446,19s
36s,771,730,383-
45,846,813
7,207,7 47,347
1,228,600,000
s,979,141,347
s08,38s,216,001
499,1t5,46t,654
54,s43,628,9125,246,733,686
7,700,949,488
28,360,224,636
583,020,323_
s,55?,369,69;394,147,695,106
45,846,813
.
9,199,7 47,347
r,228,600,000
7 ,97 1,147 ,347
&io cdo nay phdi dwc dac cing,)A BAn thtaytit ninh cdo tdi chinh
CONG TY CP SXKD XNK BINH TH'334 A Phan Vdn Tri, Phudng I l, Qudn Btnh
BAo cAo TAI cHiNH QUY 2Cho n6m tdi chinh k€t thirc ngdy 3l th6ng 12 n6m
c6n d6i t<6 to6n (ti6p theo
NGUdN v6N
D - NGUON V6N cHiJ Sd }[TIU
I. V6n chi sd h6u1. V6n ddu tu cria chri sd htu
- cd phi6u ph6 thong c6 quydn bi6u quy6t
- C0 phi6u uu eHi| | t Ir. r nang ou von co pnan
^ ^ r , , I -1. ,. ,.'3. QuyCn chQn chuyen doi tr6i phieu
4. V6n kh6c crla chl sd hEu
s. c6 phii5u qu!6. Ch€nh lQch tl6nh gi6lei tdi sen
?. Ch€nh lQch $ gi6 h6i do6i
8. Qu! <lAu tu phet tri6n
9. Qu! h6 trq s8p x6p doanh nghifp10. Qu! kh6c ttruQc vOn chri sd hfru
^ .. L ,^ll. Lgi nhufn sau thu€ chua phdn ph6i
- LNST chua phan pl6i tuy t<6 diin cu6i tcy
- LNST chua phen ph6i ky ney
i2. Ngudn v6n <tdu tu xdy dgng co ban
IL Ngudn kinh phf vA quy kh6c
t. Ngudn kinh phf
2. Ngudn kinh phi di hinh thdnh tdi san c6 dinh
TdNG CONG NGUON VON
Duong Nggc HeiNgudi l$p bi6u
(GILIMEX)TP HCM
Minh Hi6u
Ma Thuy6t.6 minh
400
410
4't1411a
4l tb412
413
414
4154t64t7418
419
420
421
421a
42tb422
430
431
432
440
36 dAu n5m
39,245,880,000
39,245,880,000
7 I ,657 ,7 14,7 93
(300,000,00;)
45,s93,508,600
41,g5g,225,77;
95,91 1,363,814
46,047,861,9s'1
452,626,900,957
452,626,900,9s7
r39,245,880,000
139,245,880,000
t7 1 ,657 ,7 14,793
:(120,000,000)
45,593,s08,600
96,249,797,56;
49,94Q,939,980
46,308,857,584
64
64
NguyEn
K6 todnL€ HlngT6ng gidm tt6c
07 narn 2016K)ta'/," /siir*l xu9\ n
Bdo cdo ndy phdi duqc dac c ng vA Bdn thq,el minh cdo tdi chinh
va I
v.l l.-
oo =
rn c.!
o e
o\ co
.o 6
-,6
G
o\ €)
_ !
v-j !
! :g
=
=
q v)
.!.f-^qo^r+orl)\oQ
Ao
o o
o\ .a
\o --l d
d 'd
d oi
d od
- -
ro +
\o
or ta
.r !
! I
cl€-
oE \
-^ q.
\o^ o\ \
q q
ul cp^ .'1 \
t nr
|n A
\ (n
\O \O
!
t F
.+
\O
N
t+
|'i rtt
..i :
+
F
v_l ra/
- F
- ra,
ral v
t-vL
,4 ro- q
ui q F
^ q ,rl
..I tr
F
.'1|n
r{l ui
o\ c
€ v_) @
ci\b
\iJ oi
\o :
Fr
..1 (.)
..)!
!i f.)
A
| ^l
rr F
rn
(rc|') l'-
@
l.) O
rO
6
c'o
O
o\ F
o\
€ t'-
t C
\9
l., \9
!i| .l
6r .\I
-=- r:
\o^ \o- o- \o. ,rl
u) \
v} co- \
: -*
l.) rr
a.l 6:
O\
Vl
\O
! O
\ S
d .i
ui \D
F
c
or C
A
c,l \g
ct i
t,l V
.f .L
q .*
6- -1 '+
- q 6-
il !.
\o- .l
1..i
..r ct
.{ t-
F
...t €)
t- O
(p
- .?)
r-;i
; ra
\o ..)
6\0 o
! F
ri
o L.
- F
li ;
6\ o
O\ c!
H
\O
a.l \O
l-)
\O
\O
-l -l
t3 dt
t.i d.o
ri i
oi -:
ri -
odrnvi.o-;-N
?a|.)r.r\o\orai
!..
- q!!
Jt=<
rI]b!!F
EF
t=9:
E'!!E=
'=,
.Gt
EE
/4EE
t
^.xz?>
.8'E
Z
Aa
gl \q)!E
"9 ,.!
,ltt2trIA1N1E;I-
z
:r F
tr
F
o\ c- E
.a
ra -
F
t o\
o o
t l,o
o\ €\t
I €
F
f') cl
c6-
q. q
q. ca^
\o- \o^ q.
o- o-
{. cP
. 9 .o-
i ;
6i €
i \o a.l
a .a
.') F
) .'l
q\ .l
a6 .rr
t\i o
\o oco
t- O
C
O
r F
O
\ aO
q q
€- --
.! F
l o- c!
,"1 -t-
o- o.
q v.
!i +
ra
- !r
oo\ L
AO
! !
(A
aO
O*
! ..i
.r F
o\o
L o
! t-
.i ri
6.L
ct a
q. 1
q \o- c.. .,1 cl ..r
.4 u).
F
C.
|r) i
F_
.Q (q
! a{
Q
A\D
@atlE
at ct
aI
vD
I ul)
l.- 6
an N
f- \O
i
6t N
I
\0 6
ai ai
..r io
6 F
\o t
ai o
a,l F
Q
e
+^
s- ..r
a\ fn
\o \o
-oi vi
rf j
d vt
{ 'd
Gt
N
o (\t
rii F
- a.)
o\ ao
: v)
v)F
V
) .t
?a .i1
.,1 q
aa- 1 \o.
ul ".
ta ta
C
F
F\l
a'l tf,
al I'l
rt '-:.
na\
€ i
N
€r) O
\ .e
N
i..1 €
t \O
\o^ n-
ol q
.i- q q
dr ?.I 9
-: s
\o
a,r € r-
.c .a c
r+
\o _
E
\E)
Oraj!irialail
l.) ol
so€o
t..9.-Eo.a<
(! o
91'gn
f \o)
=.=
3'G
<_b!:
i. .=
rO .8.
.iP
€ gt
i,-q|.-=
e:5
b -:
F
e:o!>
Ei'E
Ec.-4,5Y
=.Q
E =
5 qn € ;
. '9
=r * s ;;:: ; E
f * g :e
.8. -= 'E
; E * €..s !
.F..=
J '-;
E E
=
-E
-e''9
=
=
=oi
=.
=o
- tr
otr6.-=
.-=t
;i a.!
f;,Y fi
fi s -
f s"E
I il
a vF
v
v r.r
F
!/ -r
F
E}
Y:
Ytr
osetz
al
zzzFF>
':
F
Ft
O
: O
i
el 6
t ra)
Ct
i al
O
Oo
ai +
i
al F
.l c'.1 c.l
a| ai
rn .tl
lt) rt
(/)>
.;
ota.l
.5€O
clD7.toorc{lav
ap o\
i|r)\cF
eutE>
5HE,F
-€zE<'F
=?
z€.6
l,'Y
AZ
aox5o:Y
EX
.;(aiftrey)'cF
:9oiz<.O
S9l;
<a
q!!l!
.=
E!
|'rQO
,.i':o
rll ,
0[.iltlil
allN
tlqll"lltltl
:=
Eo
ES
.-. =
trt=
=:
or lrtZ
Y
a€*{6t.Ea! ,-F
b
az
:9:?.
"o
:.8E:E
5E!
ro tcl
'l :1
r- t-
a0\
\oc-00
n)l\oloil6lo\lit@
l.lletlN
lI
FI
O\l
\olra) |ra) |
\dl!l
I
*l.rlcalril+
lctl
'fl-tNI
\olntl
nilF
-l
'l
$a€\o
\9(acpQ€F
9(.)\o66a-t
ta)
alo\ o\
!co
o\ ar)
cl \o
'i C
O!i
\g
^.r>
E;.: E
YZdtr
Ytr
Ir1 \0,
€
j
Ez
zzahzFptiU
clZ>
vcOE
ait a.
)ci
cl
E's; $
€
tr.-,d
Gl.
EI
FE
1!i.A
.EE
E;Y
:$6E_1!
C!
Intrtr.1!'IrqldE
l!:+^
^ =
v <
6! (1.
4EY
OE
'.9 "9 3
fE.F
.-
554.lr\Jl
\ocal
N.9=O
c-.1
D.Fz.E(J.s
in\oF
xUJ
=>
Ft9
E:
E,F
=,fi
trEE
:z€.lo \.,Y
=Z
ooX
EO
EY
EX
,;U
'iO
tr(JsF
E9Ez<(ol9;i
GONG TY cP sxKD xNK BiNH334 A Phan Vln Tri, Phudlg I I, QuAn Bhh Thanh,
BAo cAo rAr cHiNH eu* 2
Cho ntun tii chlnh k€t thic l2 nam 20
CITi TISU
I. Luu chuy5n tidn tir hogt atong kinh doanh
1. Lgt nhuP.n tnt&c thul2, Dtlu chlnh cho ctic *hodn:- KhAu hao TSCD vd BDSDT- Cdc khodn dB phdng
- Lei, 15 chenh lech ri gi6 h6i do6i do d6nh gie lai
khoan muc ddn tC c6 g6c ngoai tC
- Lai, 16 tir ho?t dong ddu tu
Chi phi l6i vay
- C6c khoan di6u chinh kh6c
3. Ld nha\n tu hogt il|ng kinh doanh
tflrtc tha! iIAi fiu ttru ir1ng- Tang, gidm c6c khoan phei thu- Ttng, gidm hang t6n kho
- Tdng, gidm c6c khoan phAi tre- T[ng; giAm chi phl hd tsudc
Tdn& gidm chtng kho6n kinh doann
- TiAn ldi vay dd trd
- ThuC thu nhap doanh nghiep danop- Tien thu kh6c tri hoat dQng kinh doanh
- Ti€n chi kh6c tu hoat dong kinh doanh
Luu chuyin tiin thui,t ti hoqt il\ng kinh
II. Lut chuy6n tiAn ti hogt tlQng ttAu tu
l. Tidn chi di5 mua sim, xAy dung tdi san c6 dinh
c6c tdi san ddi han kl6c2. Tier thu tir thanh li nhuqng b6n tdi san cii dinh
cdc 6i san ddi han khic3. Tiln chi cho vay. mua cac cong cu nq cia
dqn vi khdc
4. TiAn thu ha'i chovay,b6nl4i cric c6ngca ng
0 don vi kh6c
5. Ti6n chi tlAu tr.r, gdp viSn vdo don vi klrdc
6. tidn rhu hdi ddu tu, g6p v6n vdo tlon vi klr6c
7. Tiln thu l6i cho vay, c6 trlc vd lgi nhufln tlugc
Lua chuydn fiin rhudn i! ho itfung itdu ur
BAO LIIUcHuYtNTrtNTpphuong phAp gi6n ti6p)
Qfy 2 nEm 2016
Mt Thuy6ts6 rninh
(GILIMEX)HCM
OE
09
l0llt2l3l4
t617
20
Don vi ttnh: VND
NIm tru6cNIm Day
01 58,617,111,727
4,E25,831,610
(423,412,926)
(t ,312,981,477)6,262,491,07 5_
67,969,070,009(41,815,419,233)
54,346,912,7 54
40,920,232,91 |l7l,90z,t4l
(5,835,295,858)
( 10,797,198,430)
(240,000,000)
31,211,69t,664
5,29?,051,766938,15',1 ,7 53
83,607,91?(1,778,059,523)
5,7 56,9ll ,l52-
41,509,367,729
26,489,667 ,260'1 t,4t3,657 ,247
(2t ,431 ,509,709)(2,007 ,637 ,328)
(6,576,035,786)
(12,251,432,213.)
(3,510,014,25 r )
0203
04
05
06
07
101,720,201,351 93,636,062,919
2l (19,30s,309,842)
5,'7 65,438,238
(l1,168,969,525)
218,181,818
(420,000,000)
17,623,030,000
724,53',1;t6'l
Yt.7
24
25
26
2'l
(186,648,394,100)
BAo cdo niy phdi dvqc doc ciry t6i Bdn thqAt minh &io
(200,188,265,704) 6,976,780,060
c6NG w CP SXKD XNK BiNH THAN334 A Phan Vdn Tri, Phudng I l, Qudn Binh Thanh,
BAo cAo rAI cHiNH euf 2
cho ndm tii chinh kiit th0c ngay 3l thdng 12 n[m 20
CHi TITU
III. Luu chuy6n tidn tir ho{t ttQng tti chinh
1. Tien thu tU ph6t hAnh c6 phi6u, nh0n g6p v6n
chi sd hfu2. TiEn chi tr.i g6p vi5n cho cdc chri sd hiiu, mua lai
cd phi6u crla doanh nghiQp da ph6t hdnh
3. Tidn thu tt di vay
4. Tidn tni nq g6c vay
5. TiBn tr6 nq g6c thu€ tdi chinh
6. C6 tfc, lqi nhuan da tre cho cht sd huu
Lrqt chuyin ttln thuln tt hogt at1ng tdi chtnh
I.,uu chuy6n tiln thuin trong ntrm
Tidn vi tuong iluong ti6n diu nim
Anh hudng cria thay d6i t'j gia ni5i eoa quy coi
Tidn vi tuong duong tiAn cu6i ntrm
Dwng Ngac H{iNguUi I6p bi5u
Btio ctilo hAy ph,ii duoc doc ciul| vdi Bdn tltuydt ninh Bdo
(GILIMEX)HCM
MNsd
Thuy6tminh
3l
34
35
36
40
50
60
tc 6l
10
NIm nay Nim tru{c
( 180,000,000)
365,617,644,55'7 340,848,718,r59(395,98s,609,280) (385,081,349,614)
(306,033,750) (t33,t t7 ,r2t;7 50)
v.l
(i0,853,998,473)
(126,322,059,823')
215,559,340,958
(194,956,083)
--lVtttg'zis'zw
(7 6,736,91O,196)
?63,975,300,025
9,569,310
v.l
Nguydn Thi Minh Hi5uK6 todn trutng
89,042,325,052 187,247,959,139
L6 HipgT6ng gi6m it6c
tMng 07 ndm 2016
(GILIMEX)
c6NG w cP sxKD xNK BiNH THANH (qILIMEX)334 A Phan V[n Tri, Phudng I t, Qu[n Binh Thgnh, TP FIQM
BAo cAo TAI cHiNH QUY 2
nem tdi chinh k6t fiic l2 niJn 2016
BAN THUYET N{INH BAO CAO TAI CTIINHQ4t 2 n'nm 2016
D{c tli6rn hogt tlQng cria doanh nghiip
l. Hinh thrit s0 htu v6n
COng Ty C6 Phin Sin xudt Kinh Doanh Xult NhAp Kh6u Binh ThAnh (GILtMEX) tidn rhrin lir doanh nghiep nhd nudc
thdnh l{p nam 1982 trFc thuoc UBND TP. HCM rh$c hiCn cd phan h6a theo Quy6t dinh s6 134/2000/QD-TTg cira Chinh phibao henh ngdy 24ll l/2000 v€ viQc chuydn C6ng Ty San Xudt Kinh Doanh Xu6t NhAp Khdu Binh Thanh thdnh C6ng Ty C6
Phin Sdn Xu6t Kintr Doanh Xudt Nh{p Khdu Binh Th4nh.
Theo gi6y chfng nhan dang hi kinh doanh tan ddu si5 4103000253 c6p nedy 29/12/2000 vi Cidy chtng nh6n ddng ki kinh
doanl rhay ddi lan rhf l5 sii 0302181666 ngdy 19/09/2014 do Sd Kti Ho4ch vd Diu Tu ThAnh ph6 Hd chl Minh cdp.
V6n didu l€ cia C6ng ty theo Gidy chtmg nhan drng ky kinh doanh ld 139.245.880.000 VND
V5n g6p cria Cdng ty d6nngiry 30106/2016ld 139t245.880.000 VND.
Tru sd chinh cia COng ty t?i dia chi 334,4 Phan Van Tr!, Quan Blnh Th4nh, Thdnh ph6 Hd Chi Minh.
2. Lioh Yuc kinh doinh- Thuong m3i; dich vq; sin xu6t c6ng nghiQp.
3, Ngilnh nghd kinh dornh:
- Chd bi6n, bno quan thty sdn vd sdn phArn tt thty san, chi tiijt: sen xudt, ch.i biiin hang thiy san (khong kinh doanh t4i trq sd);
- S6n xudt thgc phAm khec chua dugc phen vdo ddu, chi tiiSt: s6n xudt, chti bi6n luqng thFc, thuc phAm (kh6ng ho4t itong tei trtl
sd);- chi5 biiin vd bao quan rau qua, chi ti6t: sdn xu6t, ctr6 bi6n hang nong lam san (kh6ng hoat dong tai tru sd);
- Sin xu6t khdc chua dLroc phdn vdo ddu, chi titit: sdn xu6t, chti biiin hang da, cao su, thiiit bi, m6y rn6c, vat licu xey dung, cec
lo4i nguy€n lieu vd cac sdn phdm kh6c (kh6ng ho?t dong tai tru so), srin xu6t, chi! biiin hang thi cdng my nghe, may mic(khdng gia cdng cn khi, tdi chii phit thAi, xi mA diqn, tay, nhu6m, hd, in, gia c6ng hdng da qua su dung t?i tr! so);
- HoCt dong dich vu h6 trg kinh doanh khiic cdn lai chua duo. c ph6n vio ddu, chi tiiit: xu5t khdu hdng n6ng lAnr thiry hei san,
thi cdng, my nghf, nray m{c, hdng da, cao su, lqong thuc, thyc phim, thi6t b!, mriy m6c, v{t li€u x6y dung, c6c loqi nguy€n
ligu vd c6c san phAm khric. Nhdp khdu thi6t bi niiy m6c, nguyCn lieu, v4t tu, phuong tiQn v4n tai, hdng ti6u ding, kim khi diQn
mey, dien ft. Hgp t.lc ddu tu trong linh vFc du lich, nhd hdng, khrich san;
- Ho4t dQng cdp tin Llrrng khdc. chi tirit: dich vg cim dd:- Hoat dong chuycn mdn, khoa hgc vd c6ng nghQ fhric chua dugc phdn vdo ddu, chi ti6t: dich vu thuong mai;- Xdy dung nhi c6c lo4i, chi titit: xdy dgng;- Hoat dong thi6t kd ihuyen dung, chi ti6t: nang tri n6i rhiq- Chudn bi m{t bing, chi ti6t; san l5p mdt bing;- Kinh doanh BDS, quydn sri dung d6t thuQc chri qd htu, chri sri dgng ho{c tli thuC, chi tiiit: kinh doanh dia ijc.
Ch6 dO vd chinh srich k6 to{n ip dung t4i COng ty
1. Ky k6 to6tr, alon vi tiin tQ sii dr,rng trong kii tq6n
Nien dO kii to6n cna Cong ry bit .IAu h! ngdy Ol/0[ vd k6t thic vdo ngAy 3lll2hdngnfurn.Don v! tidn t9 su dqrrg trong ghi chdp k6 toAn la ddng ViCt Nam (VND).
2. Chuin mgc vir Ch6 dd k6 todn 6p dung
2.1. ch6 dO k6 tofn 1ip (lqng:
COng ty dp dung Clr6 da Kii torln doanh nghi€p ben hdnh theo Th6tgtv 200120'l4fT'f -BTC ngdy 22/12/2014 cia B0 Tai chlnh
vd cdc Thdng tu vin han huong din b6 sung.
2.2, Tuyon b6 vd viac tuhn thri Chudn ngr k5 tpSn vA ch5 dO k6 todn
COng ry dA 6p dr,rng c6c Chu6n rnyc k6 to6n Viqt Nam vA c4c van bdn hudng ddn Chuin myc do Nhd nudc d6 ban hdnh. C6c
b6o cdo tei chinh dL|oc lip vd trinh bdy theo dring quy djnh cia chuAn muc, th6ng tu hudng din th[c hiQn chuin mgc vir Ch6
dO kit to6n hiQn hdnh dang 6p dung.
Cho narn tdi chinh k6t thic l2 ndrn 2016
BAN THUYET gAo cAo TAI CHINHQrt! 2 ndm 2016
Nhd uu6c c6ng b6.
3.2.Nguy0n ttrc ghi nhin h:Ing ton kho
Hdng tdn kho dusc tinh theo gi6 g6c. Trudng hqp gi6 tri thuAn c6 thA thgc hiQn duoc thAp hon gi6 g6c thi phei tinh theo gi6 hithuan c6 tha thgc hiQn duqc. Gi6 giSc hdng tdn kiro bao gdm chi phi mua, chi phi ch6 biiln vi c6c chi phi li€n quan tryc ti6pkh6c phdt sinh dd c6 dLrgc hdng tdn kho d dia di6rh ve trang th6i hipn tei.
Gi6 tri hdng tdn kho cu5i ki duqc x6c alinh theo phuong phrip binh qudn gia quydn.
Hdng tdn kho duqc hach todn theo phuong phAp (€ khai thudng xuyCn.
3,3. Nguyon tic ghi n h{n cdc kho6n phiii thu ttiuong m4i vA phii thu kh6c:
3.3.1. NguyAn kic ghi nhQn: C6c khodn phdi thir kh6ch hAng, khoa,n tre trudc cho ngudi b6n, phdi thu nQi b0 vd c6c khodn
phdi thu kh5c t3i tlroi didm b6o cdo, n6u:
- C6 thdi h4n thu h6i hodc thanh toiin dudi I ndm duoc phan loai ld tdi sen ngin han.
- C6 thdi h4n thu hdi hoio thanh to6n tren 1 ndm {ugc phdn lo4i le tei sen ddi han.
i,i.2. Lfp tlg phitng ph(ii thu kt.d ili)i: Du phd4g nq phai thu kh6 ddi thii hign phdn gi6 rri du kitin bi tOn thdt cia cec khoen
nqphaithu c6kha ning kh6ng dugc kh6ch hdng t[anh to6n d6i v6i c6c khoan phaithu tai thUi di6m ldp Beocaotdichinh.
3.4. NguyGn tic ghi nhfn vd khAu trao tdi snn cd dlnh
Tdi sdn cii dinh hinr hinh. tAi sen cit dlnh v6 hinf dugc ghi nh{n theo gi5 g6c. Trong qud trinh su dung, lai san cii dinh hiuhlnh, tdi san c6 dinh v6 hilh duqc ghi nh{n theo 4guy€n giri, hao mdn lu! kil vd gi6 tri cdn lai.
Kh6u hao dugc trich theo phuong ph6p dr-rdng thiprg. Thdi gian kh6u hao dugc u6c tinh nhu sau:
- Nhd cir4 vdt ki6n trlc- M6y rn6c, thidr bi
- Phuong tieD vnn tdi^,,t,,, -. I nlel Dl van fnQng
Nguy€n tic ghi nhNn cdc hhoiin dAu tu tiri (
^,,t,,, -- I nlel Dl van fnQng
3.5. Nsuv€n tic shi nht
c6NG w cP SXKD xNK BiNH THANH (GILIMEX)334 A Phan Vdn Tri, I'huong I l, Qua-n Blnh Thanh, TP HgMBAo cAo TAI cHiNI.I oui 2
08 - 25 n[m
07 - 10 ndm
04 - 07 ndm
03 - 06 ntrm
2.3. Hinh thtu ke torin rip d.gng
COng ty 6p dUng hinh thirc sO kC to6n Nhat kj chqng.
3. Cdc chinh s6ch k6 to,ln 6p dgog
3.1. Nguy6n tfc xdc dinh c{c khoiin tidu: ti6n ni{t, tidn giiri ngin h}ng, tian alang chuy6n
Nguy1n tric xric tllrtlr ci. hhoi ltrong ifuong iAn
Nguy€n t6c xric dinh c6c khoin tuong duong ddn ld cdc khodn ddu tu ngin h4n kh6ng qu6 3 th6ng c6 khd ndng otruyen AOi dE
deng thdnh tian vd kh6ng c6 nhidu rui ro trong ch\lyen d6i thdnh ticn kc tL ngdy mua khorin diu tu d6 t4i thdi dii3m b6o c6o.
NguyAn ic, phtung phtip chuyin itbi cdc tI6ng iiin khdc
rc tii ph6t sinh trong lcj cia cllc khoan muc tien te c6 g6c ngoei tQ tei thdi phat sinh alugc hach to6n theo licia ngan hang thuolg mai nli doanh nghiQp nrd tdi khodn yd dugc h?ch todn vdo doanh thu ho{o chi phi
ii chinh.
Chcnh ICch fj' giii thlrc t6 ph6t sinh trong ki vd chpnh l€ch bj gi6 do ddnh gi6 lai s6 du cric khodn rngc tirin tQ tai thdi ttiiim cui5i
ndnr dugc kilt chuytn viLo doanh thu hodc chi plri Ai chinh trong nam tei chlnh. Ti gi6 duqc COng ty sf dung dd danh gia
ch€nh lQch rj gi6 cudi ki c6c khodn mgc tidn tC h ti gi6 binh qudn li€n ng6n heng Ei ngdy cu6i nam tdi chinh do Ngen hdng
3.5. Nguy€n tic gli n hNn cdc l<hoiin diu tu tiri qhinh
Khodn ddu tu vdo c6rrg ty con, c6ng ty lien k6t dfqc k6 toan theo phuog phdp gi6 g6c. Lgi nhu4n thuAn (fugc chia tu cOng ty
con, cdng ty li€n k6L ph6t sinh sau ngdy dAu tu duqc ghi nh4n vdo 860 c6o Kitt qua ho?t dQng kinh doanh. C6c khodn tlugcchia kh6c (ngoii loi nhufln thuin) dugc coi td phin thu hdi cac khoen diu tu vd du. c ghi nh$n li khoin giinr trir gi6 g6c dau
10
cONG w cp sxKD xNK BiNH rHANH (qruMEx)334 A Phan VAn Tri, Phudrg I l, Qufn Binh Th4nh, TP HQM
BAo cAo TAI cHiNH oui 2
Cho nem tAi chinh ket thirc l2 ndm 2016
BAN THUYET BAO CAO TAI CHINHQiy 2 ndm 2016
Khodn dAu tu veo c6ng ty liCn doanh duqc k6 toiin theo phuong phrip gi6 gtic. Khoan v6n gdp li6n doanh khdng didu chinhtheo tlray d6i cira phdn sd htu cria c6ng ty trong idi san thuAn cria c6ng ty li€n doanh. 860 c6o Kiit que ho?t dong kinh doanhc[a COng ty phan dnh khodn thu nhdp dugc chia ltir lqi nhu6-n thuin lu! kii cria C6ng ty li€n doanh phet sinh sau khi g6p viinli6n doanh.
HoAt dQng lien doanh theo hinh thfc I{oat d6ng liinh doanh d6ng ki€m so6t vd Tii sdn <Idng ki€m soiit duoc C0ng ty 6p dungnguyCn ttrc kC todn chung nhu v6i c6c hoat along linh doanh th6ng thudng kh6c. Trong d6:
- Cdng ty theo ddi rieng cdc khodn thu nh{p, chi pfri li€n quan d6n hoat tlQng li€n doanh vd thuc hiCn phdn b6 cho cdc b€ntrong liCn doanh theo hgp ddng li€n doanh;
- Cdng ty theo d6i ri6ng tii sin g6p viin li€n doanlr, phAn viln g6p vdo tdi sdn ddng ki6m sodt vd c6c khodn c6ng no chung,odng ng ri€ng ph6t sinh tir ho4t dQng li€n doanh.
Ctic khodn tldu tn chiug kho(in tgi thi didm bdp crio, niu:
- C6 thdi han thu hdi holc ddo hen khong quA 3 th6ng k.i ti ngdy mua khoAn dau tu d6 dugc coi le " tuong duong tidn"
- Cd thdi han thu h6i v6n dudi I ndm duoc phdn llr4i ld tdi sdn ngdn h4n
- Cd thdi han thu h6i v6n tren I ntrm dugc phan lqai ld tdi san ddi han
3.6. Nguy6n tic ghi nh{n vi viin hod cic khoin chi phi tli vay
Chi phi di vay tluqc ghi nh{n vdo chi phi sdn xu6ti kinh doanh trong k} khi ph6t sinh, trri chi phf di vay li€n quan truc ti6p d6nviQc dAu tu xdy dung ho6c sdn xu6t tdi san dd darjg duoc tinh vdo gi6 trj crla tdi sdn dd (ttuoc viin ho6) khi co dri c5c didu kiQnquy dlnh trong Chulin muc K6 to6n ViCt Nam s6 l6 "Chi pht di vay".
3.7. Nguy0n tiic ghi nh{tr vA phen b6 chi phi tr{ trufcCAc chi phi tra trudc chi lien quan d€n chi phi sdn xuet kinh doanh ntuil tei chlnh hiQn t4i duoc ghi nh{n ld chi phi tra trudcngdn h4n vd dugc tinh viro chi ph{ sdn xudt kinh doanh trong n4m tai chinh
C6c chi phi sau ddy da phdt sinh trong nam tdi ctilnh nhmg duqc hqch to6n vdo chi phi trd trudc ddi han d6 phdn b6 ddn vdok6t qud hoat dQng kinh doanh trong nhidundm:
- Cdng cq dung cu xudt dirng c6 gi6 tri lon;
- Chi phi sfia chfa l6n tdi san c6 dinh phet sirih m6t ldn qu6ldn.
ViCc tlnh va phdn b6 chi phl tra trudc ddi hen vdp chi phi srin xu6t kinh doanh tlng ky hach todn duqc can cf veo tinh ch6t,mr?c dQ tlng loai chi phi d6 chon phuong ph6p vd tiCu thfc phAn bO hqp ly. Chi phi tr6 tru6c tluoc phdn b6 dAn vdo chi phi s6nxudt kinh doanh theo phuong phdp iludng thing.
3.8. Nguyon tic gIi nhf,n chi phi phfii tr6
Cdc khodn chi phi thLrc t6 chua ph6t sinh nhung itiroc trich tflrdc vdo chi phl srin xudt, kinh doanh trong kj d€ ddm b6o khi chiphi phAt sinh thuc li kh6ng g6y d6t biiln cho chi bhf sam xudt kinh doanh tren co sd dam bdo nguydn tic phtr hgp gila doanhthu vd chi phf. Khi cdc chi phi d6 ph6t sinh, niiu cp ch€nh lech v6i s6 da tich, k6 todn ti6n hanh ghi bd sung ho{c ghi gidm chiphi tuong fng voi phin ch6nh l€ch.
3.9. Ghi nh{n cic l.rhoiin phii trri thuorg mgi v+ phii tr.ii kh6c
Cdc khodn phei tfd |gudi bdn, phii trd nQi bQ, phdi trri kh6c, khodn vay tai thdi tli6m b6o c6o, niiu:
- C6 thoi hAn thanh to.ln du6i 1 oAm duoc phen logi ld nq ngdn h4n.
- C6 thdi han thanh todn trCn I n6m duoc phan lo?i ld no ddi han.
Thu6 thu nh4p hoan l4i dugc phdn loqi ld ng ddi h4n.
3.10. Nguy6n tfic ghi nhfn v6l chii sti biuViin dAu tu cira chir sd htru duqc ghi nhan theo sii yi5n thgc gdp cira chri sd hfiu.
11
Cho ntrm trAi chinh k6t thic nsdy 3l 12 ftn2016
BAN THUYET BAO CAO TAI CHINH
ViSn khdc cia chir so hfu alugc ghi theo gi6 tri cd4 l4i gifa gi6 tri h. p ly cUa c6c tdi san ma doanh nghi€p tluoc c6Lc td chuc, cd
nh6n khSc t{ng, bitlu sau khi tru O c5c khoan thu{ phdi nQp (n5u c6) li€n quan diin cdc tdi san dugc t{ng, bii5u ndy vd khdng b6
sung v6n kinh doanh tir kiit qua hoAt dQng kinh dopnh
C6 phi6u qu! le c6 phitlu do C6ng ty phdt hanh vdlsau tt6 mua lei. C6 phi6u quy dugo ghi nhAn theo gi6 tri thpc t6 vi trinh bAy
trCn Bang can d6i k6 todn ld mot khoan ghi gidm r]it5n chi so htru.
Cd tfc phei tra cho c6c ci5 d6ng dugc ghi nh4n ld ldoen phai tre trong Beng Can d6i k6 to6n cUa Cdng ty sau khi c6 th6ng beo
chia c6 trlc cua HQi al6ng Quan tri C6ng ty.
Ch€nh lech rl gin 6i do6i phdn 6nh tr€n bring c6rj at5i t6 toan ld chcnh lech ti gi6 hlii doai ph6t sinh loaa d6nh gi6 lei cuiji kicia c6c khoa'n mu c6 g6c ngo?i te crla hoat d6ng $Au tu xdy dgng co bdn.
Lgi nhu{n sau thu6 chua phdn ph6i ld s6 lqi nhuah ti cac hoat <I6ng cta doanh nghiQp sau khi trir G) clic khoen dieu chinh dorip dung hoi t6 thay o6i chinh s6ch kti todn vi <Iidu chinh hoi tii sai sdt trQng yiiu crla c6c ndm trudc.
3,11, Nguyan tic vi phuorg ph{p ghi nhAn doaFh thu
Doanh thu bdn hdng
Doanh thu brin hing dugc ghi nh$n khi d6ng thdi thda man cac didu kiin sau:
- Phin lon rii ro vA lgi ich gin lidn voi quyin sd hiiu sdn phim hoqc hdng h6a tlZ tlugc chuydn giao cho ngudi mual
- C6ng ty kh6ng cdn nim giit quyAn quin li hhg h6a nhu ngudi so hEu hd,ng h6a ho{c quydn ki6m so6t hdng h6a;
- Doanh fiu drro-c xdc dinh tuong d6i chdc ch{n;
- Cdng ry da tlru duqrc hofc sE thu dugc lqi ict kinh t6 tt giao dich bdn hdng;
- X6c dinh dLroc chi phi li€n quan d6n giao di{h b6n hing
Doanh thu currg cip tllch vr1
Doanh thu cung cip dlch vp tlLroc ghi nhdn khi iao dich d6 tlugc x6c di ng tin cAy. Truqng hgp vieccung c6p dlch vp li€n quan diln nhidu k! thi do ghi nhAn trong k' theo Ong viec dA hodn thenh vdongdy lap Bdng can d6i k6 to6n cna ki dd. K6t dich cung cip dlch vq khi thda man c6c didu kiQn
sau:
- Doanh thu drrnc xdc dinh ruong diii chic chin:
- Co khri nang rhu dugc lgi ich kinh t6 lrr giao dich cung cdp dich vg 116;
- X6c dinh duoc phdn c6ng viCc da hoen thanlf vdo ngdy l{p Bdng c6n di5i kd to6n;
- X6c dinh dugc chi pht phdt sinh cho giao didh ve chi phi dA hotu thlnh giao dich cung c6p dich vu d6
Phdn c6ng vi€c currg c6p dich vu di hodn thanh dqqc xec dinh theo phuong phip tl6nh gi6 c6ng viec hoan thdnh.
Doanh thu ltogt al1ttg ttii chtnh
Doanh thu ph6t sinh tir tidn ldi, tidn bdn quydn, c0 trfc, lqi nhu4n dugc chia vd c6c khodn doanh thu hoat d6ng tdi chinh khric
tluqc ghi nhdn khi thda man d6ng thdi hai (2) ili6u kien sau:
- C6 kha n6ng thu duqc loi ich kinh tC tu giao dich <16;
- Doanh thu drr'..c x6c dinh ruong dtSi chic ch{n.
C6 trirc,
von.lqi nhudn drroc chia drroc ghi nhrin khi C$ng ty duoc quydn nhf,n cd t(rc hofc dugc quydn nhrin lgi nhud-n rt viQc g6p
12
CONG TY CP SXKD XNK BINH THANH (qILIMEX)334 A Phan Vdn Tri, Phuriug I l, Qu{n Binh Th4nh, TP HOM
BAo cAo rAl cHiNH euY 2
Cho nem tdi chinh k6t lhirc l2 nin 2016
nAu ruuvnr MrNH uAo cAo rAI cHiNHQrt! 2 nim 2016
3.12. Nguyon i6c vn phuong phdp ghi nhAn chi phi tli chinh
Cdc khoan chi phi dLrqc ghi nhAn veo chi phl tai chlnh g6m:
- Chi phf holc cdc khoan 16 li€n quan d6|l c6c ho4t tlQng tlAu tu tdi chinh;
- Chi phi cho vay vri <1i vay v6n;
- Cdc khoan 16 do thay doi fi gi6 h6i doai cira c6c pghiQp vqr ph6t sinh li€n quan diln ngoei tC:
- DF phdng giam gii dAu tu chirng kho6n.
CAc khod,n tren duqc ghi nhAn theo tiing sil ph6t sinh trong k!, khOng bi ku vdi doanh thu hoat dOng tdi chinh.
3.13. Nguy0n rfc vi phuong phdp ghi nh{n chi phi thu6 thu nhAp doanh ngbiQp hiQn hinh, chi pht thud thu nhAp doanh
nghiep hofrr lAi
chi phi thu6 thu nhip doanh nghiQp hien hanh dugc xdc dinh trcn co sd thu nhdp chiu thuii vd thu6 su6t thud TNDN trong ndm
hiQn hAnh.
Chi phi thuii thu nhiip doanh nghi€p hoan lai duoc x6c dinh tr€n co sd si5 ch€nh l€ch t4m thdi dugc khAu tru, s6 ch€nh lQch tqm
thdi chiu thuii vi thu6 sudt thu6 TNDN.
3.14, C6ng crt Jrii chirh3.14.1. Tiri sin lii chinh
Theo Th6ng ttt 210, C6ng ry phdn loai cdc hi san tdi ch[nh thdnh cdc nhdm
- Tdi sdn tdi chinh duqc ghi nh(in theo giii hi hgp Ij thdng qua 86o c6o k6t qui ho4t dQng kinh doanh la mQt tii sirn tdi chinh
tluqc nin giu d6 kinh doanh ho4c dugc xdp vdo 4h6m phdn 6nh theo gi6 trj hgp lj thOng qua Bdo c6o ktit qud hoat dQng kinhdoanh t?i thdi di€m ghi nhin ban ddu;
- C6c khodLn tliu tu n6m git tt6n ngiy d6o h4n: ld c6c tii sdn tdi chlnh phi ph6i sinh vdi cdc khodn tbanh to,rn c6 alinh hoic c6the xdc dinh ve c6 ki d6o han cil dinh
'ne COng ty c6 y dinh vd c6 kha nang giii d6n ng?ry drio han;
-Cdckhornchov:\ \arphdi thu: ll cec di san tei chinhphi phdi sinh vdi cdc khodn thanh to6n c6 dinh hoAc co the x6c dinh vd
kh6ng dugc ni€nr yit tren thi trudng;
- Tdi sAn sin sing r1d bin: ld cric tdi srin tdi chinh phi ph6i sinh dugc x6c djnh ld sin sdng di5 bdn ho{c kh6ng duqc phdn lo4i l?r
tAi sdn tdi chinh clLroc ghi nh{n theo gi6 tri hqp li th6ng qua 86o c6o k6t quA hoet dong kinh doanh, cdc khodn drau tu nim gifd6n ngdy dAo hqn, cic khod,n cho vay vir phdi thu.
Viec phan loai chc tdi sen tei chfnh nay phu thuop vdo mgc dich vd ban chat cua tdi sen tdi chlnh vd dugc quyet dinh tAi thdiqlem g|lr nllin ocn (rlu.
C6c tdi san tdi chinh cta COng ty bao gdm tidn vd tidn gui ngin h4n, cdc khoin phdi thu kh6ch hirng, phdi thu kh6c, cdc khodn
cho vay. cric c6ng crr tii chinh dugc niem y6t vd khdng duoc ni€m ydr.
CAc tdi san tdi chinh dugc ghi nh{n tai ngdy mul vd dirng ghi nhAn t4i ngdy b5n. T4i thdi <ti6m ghi nhin ldn dAu tdi sdn tdi
chlnh dugc x6c nhin theo gi6 g6c cdng vdi chi phl giao dich trgc ti6p li€n quan <liin viQc mua, phft henh.
3.14.2. Nq phiii rnitdi chlnh vli cOng clt pdn ch sdhftu
C6c c6ng cu tdi chinh du. c phnn loai ld nq phai tfa tai chinh ho{c c6ng cu vi5n chi sd hiiu t?i thdi diiim ghi nhin ban diu phir
hgp vdi ban ch6t vi dinh nghia cira ng phai fia tdi chlnh vd c6ng cu v6n chri sd htu.
Theo Th6ng tu 2 l 0 C6ng ty phan loqi nq phdi tr4 tdi chinh thdnh cdc nh6m
- Nq phei ffi tdi chinh duoc ghi nh6n theo gi6 tri hQp l! th6ng qua 86o c6o kiit qud hoqt tlQng kinh doanh ld ng phai trd dugc
nim gif d6 kinh ck'lnh ho{c drrgc x6p vdo nh6m phan anh theo gi6 tri hgp ly thong qua Bdo c6o k6t qud hoet dong kinh doanh
t4i thiri di€m ghi nhin ban dAu;
- C6c khodn nq phii tl.e tdi chinh dugc xric dinh tJreo gi6 tri phAn bii duo. c x6c dinh bdng gi6 tri ghi nhdn ban ddu crjra ng phdi
trd tdi chinh trir di cic khoen hoan tla gi5c, cQng tloqc trir c6c khoan phen bO liiy kd tinh theo phuong ph6p lai suAt thuc t6 cria
phdn ch6nh lQch girra giri tri ghi nhdn ban ttAu vd gi5 tri d6o hen, trir di c6c khodn gidm trir (truc ti6p ho4c th6ng qua viec str
dung rnot lei klro.i| dI plrdng],lo gidm giri tri hodc do khdng th€ thu h6i.
13
CONG TY CP SXKD XNK BINH THANH (334 A Phan Vdn Tri. Phuong I I, QUA'r Binh Theni, TP
BAo cAO TAI cHiNH QUV 2
Cho ndm tei chir l k6t thric 12 ndm 201
BAN THUYET B.A.O CAO TAI CHINH
ViQo ph6n lo4i nq phai tra tii chfnh nAy phy
di,!m ehi nh4n ban ddu.
QtlJ) 2 ndm 2016
vdo mqrc dlch vd bdn chdt cria tdi sen tAi chinh vd tlugc quy€t dinh tei thdl
Nq ph6i trd tdi chinh cia COng ty bao gom c6c phdi trd nguiri bin, phdi trd kh6c, c6c khoAn ng vd vay.
chfnh tlugc x6c nh{n theo gi6 g6c c$ng v6i chi phi giao {!ch tnlc ti6p li€nTei thd'i tliem ghi nhen ban dau tAt cd ng ph6i traquan d6n viec ph6t hdnh.
C6ng cy fin Chir s6 hixu (CSH) | Ld hqp ddngb$ nghia vg.
td dugo nhung lgi ich con l4i vA tAi san cria C6ng ty sau khi trt tti toAn
B[ trir cdc cdng cg tii chlnh: Tdi srin tAi chlnh
Bdng cen d6i ke tonn khi vd chi khi Cdng ty c6 r
ng phdi hd tdi chlnh dugc bi tru vdi nhau vd tdnh bdy gi6 tri thuen fiCn
hqp ph6p d6 bn tru gi6 tri tl6 tluqo ghi nhdn; vd c6 du dinh thanh to6n
tr€n cs sd thuen ho{c ghi nh$n tdi sdn vd thanh ng phdi trd cing mQt thli tli6m.
14
t€ e
s$' E
'$R
s
ts I
-i*a ql
RN
8
ss s
ta-^'F
IF>
5$s {t's'g s€..s ..s E
str tr"5 s
b:..iridsoiE
vi viet ri
Ets3R
N
6
rcEsS
.\i ..i et et .n-ii
qi ui ei bi
E3i.*
r88S8
: ..i 6i c; ci
F.i
E;;E
R:.
EqB
.\ N
0
ossss;i 6i ct ei ci
€;: :.R
:E
ggR
3I
6i ..i .i
s^S>
\\
oI..r14a,
dds's'eidds's'ddai-i .,i \t ci st
\q_
dqiais.es
,E.E
^ loo
! sz
s Q
r.sS\ciI/<
zL)Fr)- ro
ES
os R
s\,'rdE
s
.t;iEi N
z.iH
c!zF
-(
11)EF'9
F=
AE
!3EE
,fg
oiE-{!
o.9F
"Qj.
=1C
FF
:it
sg$ileiis$s !uS
S3$ .
gii*s{t:ie**[F
$$$'$$ ; *rgss
.i
xtrlEi>98-H
I
?.+ i
E.E
,E
-E
sz@
g
oE
avcl
5r;i
€
9Eg€
ul ifi:goF
UE
gTE
€F
FbE
e*{ES
sXE
5. :" E" K
" g-
E9F
;Si 4333*i-rj
$"$'E"F
iF:
5$ Fe E
sHgg
'd -q 'r 5
NR
sE:
ar.sG
q38;R
3cddoi
$ s sqqs s s{s.S
R $E
.S€ s
r'EE
N E
Eiq
s. s s{s.$ H
R
E.S
.s E
r€€
3 siH.ix.Ee*
t
E=
, gs !eE=
s$d ;E
$g6E
*=:E
€ E8 f
iFA
?s :*Hi
;i;uEr iit€15
$$"Fs.Bss':Elseii'F
'!A
TS
$t r
$€S
€!:8
Si
C F
.:i.F
aaiS
sI ; ; $i
€isb r iE
2
$$.sF*c t
E.,i
gR
=.>
, "16
d
F :5
=!
€-.<j
dE
RX
S
€ 'td
dI
Ep-
RE
5^6
dI
l.' $
lF'
\
.>.
"1 d d
E E
R S
: 55
s'.:
€-{ d
5 \'^
Fr
Ro
'\.R\
aR.s
15 F
-E
qd d
-- F
i ;,1 X
;i €- <
i d
v 5.q_
ci
a\F.<:
:a A
R
or!
;>IE
\ S
sF
ZIS
J
Ean
a3a-6
1:;EF
.A
Fq
:s .H
.a-: E
6!,: a
xtr,l-i>99Z
rs'EF
:zeroY
.z=
r\X
bo:
e€did9O
nE4!o
F?:
efXz<
x€ s'X
c6rc ty cp o<xo xNK BiNH THANH (GILTMEx)334 A Ph4tr Vdn Tri, rhulng I I , Qoan Birlt Tl4t'lL I" HCM
DAo cAo rAI cHh.IH euf 2
Cho 12 nem 201
IIl. Th6og titr b6 sury cho cdc khoin m$c arinh bty trorg
4. Phli thu lhAc
a) Ngti^ huTcm (tnc
Ki c'rqc, kY qutCho mugn
CdnB Tf CP WK & Ddu ht Thim ThiEn HuiAtug Ty CP SXKD Kin Khi Dqi TE DEntCong Tf CP SI{KD TB Chidu Sdng Thdi Binh DkongC6ng Tf TNHH MMdt DAng sdn Gia Dinh
C6ry tf cP Mar Hdry Gia Dpg Gilinet-PPJPMi thu khe!
DD hOft
Ki cuqc, hi quy
c0oc
5. Htrg tdtr ['ho
NguyCn lieu, v& lguCOng cu, dqng cu
Chi phl ssn xuAt kinh doanh dd dang
Thdnh phAm
Heng gui di b4Ln
C0"C
6. Tli stn dd deng dii h$n
o) Chi pht sdtt xtdt liith donnh di, dnng din hsab) X6f dFng ct httt dt dore- xay dvng co b.in
C6ry trinh khu bi€t thr Blhh Qt6i, Thanh DaAng ftl h phfing 28, qud Binh Thanh
A6ng trinh nl@ Dtli ]"btalCdns Elnh benl' viCn Tez Binh
c0nc
MINIIBAO CAO TAI CHINH84y 2 nn2016
con d6i ka todn
Gid tri DU phdng
37,17e,005,6582,934,643,652l,?30,s1rFr6
22,toE,933,134
9,535,356,461
5,861,637,315
5,000,000,000
2,030,000,000
381,939,338
9,103,917 256
132,361,0U)
432.361.000
Gid tri Du phdrg23,305,971,715
128,484,364
2,409,469,903
19,625237,670E,90t,0r6,523
5,t6t,637,3354,000,000,000
620.000,000
242,583,8t2
|,142,782,1',t8
r6,000,000
23,32t,914,715
0u0t20M
D1t phdag
Dolr vi llt'|h: WD
0r/0 tr20M
n0,322,864,1559,668,r36,Eos
t1 ,9E4,409,175108,663,596,592
49,991,470
246,6EE,999e91
3A06t 016
VND
30/06/20t6YND
0m12016WD
6069,0464626,069,046,462
5,059,058,t52
1,009,988,it0
17,119,069,998
t7 ,t49,069,99t5,059,058,t52
1,009,988,3t0
I1,070,023,536
t0,000,0006,069,046,462
Du phdrg
r08,607 ,720,943tr,31t,287 ,8665,505,533,?19
66368,362,79349,121,322
192,342,026,613
@
et \c\c coF
.l
\ct\c c\ct\
\otF
Fr
\9i
\D F
.F
r \O
q\ o\
F.
aAF6.F
(JF'o
O\
01 6
O\
Or
aO,61
a\,v)!t{r+c-c-6a-
F.
toror)oovst*o\
.t
\o t'- t-
l-- \O
C\
c.l
r.r o\ ao
@:
.4 6\ O
r\O
I
t'r €
Ol.-
\C
et N
F
cl F
) ..)
F
FT
C
Oa.l
0\ ra rn
\o €t'
a-6
\9^ \O-
\O"
ca r+
+
|r)Q<
D l.)
aai!i
\c \o
cl t- c\
€€ 6
o\ (') ..1
t- c{ c.l
o\ .aO
+F
r et c.l
c{6 co
l^ c{ N
\OF
F
d) rr)+
6 €
€t- F
-N
U)
el 6 @
c:rf) (.)tooid
d9n)t.
(.t .o
t!' !-r
r| q\!
sf:
€): F
\o |
\+ t-
t-c\
al \c \o
: !-r !n
!a):
Fq\
o\c.,t
rc Q
co\o
*\o \o
o g- <
- 9"
@N
c..I
FI>
E-
E=
',:oog
,9EE
E
O
tr)d 9
I o E
! t'
?.- 95o
S-.Y
=d
E E
i i E?
E
.6 E{dr_g
:Je
-: ;:
,^ E
00.6-;=
g,/;:
v ^-c
E: ri
AO
€a'lu i5..Fd0 *
^-"e|,
P',
ii d
(\o
:c\o
F\O
FX
|'\+sF
.rr)
(\lrra.t
tot-Ntf)rn€aleo..t
o\o\iO
\ O
, .,1
.n{it-
F-
c\t-t-l,tA
'/1
F!f,!.\c\+
<\o
Ft
EO
DE
b.
)d!
h0i
i -:r
=€
:lt
cs -,
=oD
.6r A-" E
E -
.=;i:
F:gY
q', ri6',
; +
F.
c{o\
i-!
'3iriq
(r-
zn
o,
F.r. =
=.
sa
\os\:\6
cE'
aacE
zUt<QzaFFz
xuJ=98Z.I
R
=E
' E
IE
:za
B.o'9
5Y
q ;
i;.! $
eE?€
xaqio:fE
19o.F
(J.g
:fEE
F F
o'ee E
'f .E
z<:E
'8 fi'X E
q)
coF
o\ €p
o\ v)ococ- r-o\€o\ ai
FC
O\0 al€€t- a-\O
N
t!.Fc.l
,6tooc!.F
QF
F.
b0EF
.E=
.1
q.6"o*-iu)
c.l
O1
t'r\o\o
lo.l.r vltin o\lF
. g\
ls- r:ler ctN
|,n
l'-Il_=t\o \ol6i oi| \-r Ot-
o\l..i.dt\0
rq
l-IIIIIIIIIl^-l€!l..i dt\0 0\t\0 aI ij .'tlr.) o
l-'.IIIII
""1>J
trat
!61
trtE
IF 5
olr i31.€
R,.-.t!0 E
..
.6lE<
6"O
vEe 3
El-i .i d
\oq\\oo\00
E.
F
'-t-l
o\€bt)
a.E
P
J 6D
E,-
'P q5&
i-tl!.r^
' ""i d
r6l
<o5!ov)
)cl
:o!
.. HE
E
.
S H
!:E
F"P
- I oo u"P
^w
:i tr<
o w
9<F
(,9c!
| '
?i c!
J-t
:rv-ci-
'F =
>.:
r(!
Z- tIt
F'='
as-ql
\os\c\tr
bn
-c .i.:
.t-
zQFOza3{tlpFz\ofi:Fo
zOFa
xLIJ
E9H2:<'E
+*
ZA
Eg:
:zcyz;x;o€X
EU
l .,.O
- t:9,8F
Eefz<
N
ri Nrira,.i
\oFF*
\6 \O
\ S
.,t .h
,. soc
lrr.\ \t_
=
\i.i\o.r|E
16 6.i
clJ \ o\
! +B
S $ 3 R
ts
'E
E F
-: F: 6- ."_ or-
oi
='g::*1F
R
'q-\xsEa
-A
q.i\\
33AE
R
q\
i er \o.rr
r
'r'BS
$3R
Ge
F:
F:
ki 6j
cl.' oi
;i l:+$8
av
$*fq-";oiqo\ssco.')
..) .j
\
qooo\c,\oo.'t,n
€€kl +
1 \os\=
e'6hj\+
so.h I
,; q; o
\ci F- .r- \<
i F-
EE
FiF
!iFB
;-EgisR
";+
).1 oo\olos-l
.i.4h) \
sc5.i I
€ d \o_ F
.i *i \ci t.-'
'r'RF
HE
R€*
e '.i,-:
d <
-i \- *,-
;E hF
iPs*b€
v ?i '.t oi oi a.+
-j
\c\o.r\N
r.)F
1--\
siiata\oGZ
S:
\c\o
E,rt
€
I
AA
E:^
::R'{$'6
>>
dA
U .,R
':Q :Q
I.:.E
FS
-l '*l
\4..Ss$.i.t-. tsr o-
.E
.,F..F
g !
ddc P
R"!"s. I
'fft€ €
'q '9g{
s
aY;R4EUeoslS
E
X
"E=
M
g.E
.E
aEg
EO
(,
'Fb
F
R:!:K
€ .-:o\\d
.-if=
3$3\.j
vl --i \
..1
$$F"gp"
c.i *$.
Hs"H
sqs5=
ss^:9
I \.i 6'
;'* Y
^R 6"
i *S
,.)
:tar,
\o:'a
glr bA
"E€.9
s.F:
t<
.:.: s.:'
.-Fa;q
7..=
ps
l.r'r s <
=:
3i.vsF
i -.\
.alca ,E e
i.i ^!
2.3 :E
ii cl
:z't
PF
!'rl!
A=
.F6Z{o!5b!A(oE
F!i
ieU
dz(.)
.j
?uJ=5CE
-*,z'"+
'€trFz6'dEY
qz-:x;osY
>X
Eut .;o.Fo€F
E(,EZ
4'8$
t!-
+
o.tq.6€I
oolodd
g o- v1
t r,1 o-
b.
q
R5-=
"8"9\o" o
€" o\
F<
aEE
S'
Ssrs s*$F
F6gg E
"[{33gnd
g-' g
FgE
FE
SH
EnR
s B$gs$
3^3"q 3-S
q- E
"h6€
rri-h @
.n|.t6 ('|
n
HoES
r
I F
,;i'
i .n!I
.,s s 'E
aE
.E
$ $ ts?
E
is*.$ $si*=ts i; .
.$gE
'Y
F4F
o E
-
iqs.gH
,i,g*Eg E
E
.T
?I S?!X
E ;
TE
StE
xE
YV
t '3
€.;
SE
g FE
Eg; ;
E€'.*
:;i ,E
ireE
s ;cE
E;c s0.:
s I I so >
. -g
..9'g "3.,f;;s;E
SS
SS
c E
EE
EE
g
ri
FIN
oi o'
^f-E
S\ai
.sj-t_E
'tzQ\
s^SE
Q\
zUFUzF'tr1ts--.\
Fz
l'ts.5
.i5A
r 'Ea'
F
.:,:Oa'!,'=
r.JF:
>'..
>>
aj
€
-dz4o
xu,lE5U
dE
Fz-"<
.€
za'E
.tY
Azix;o5Y
!X
E(,l.'lo- t:(J€F
gef2<
c6ne rY cp sxxo xnx nittH rnrrn 1334 A Phan Van Tri, Phlrdng I l, Q'Lif lliDh Thanh, TP HCM
BAo cAo TAI cHiNH QUV 2
Cho dmtAi chlnh k6t thlc ngdy 3] tlring I 2o1j
nIN ruuvfr
IIL Th6ng lin b6 sung cho cdc khoin muc trinh bAy
13. Chiphi phii hii
Ngin hgn
Trich tIudc chi phi lai vaycit,rg
14. Phii tri l(hic
Ngin hqn
lal sar) urua cno grar quyer
Kinh phi cdng dodn
ltato hrcm xa nQl
Cd6 kloin phdi ra, phdi n6p khic{:,rg
Tii sin thu6 thu nh6p hoi" lai vi thu€ lhu nhApo) Tii san lhui thu nh\p hoti,t toi
Thu6 suit thu6 TNDN sn dLrng d6 x6c dinh gii hl taithu nhip hoin liu
Tdi sin thLr6 thu nhip hodn lai li€n quan d6n khointam thoi dugc khdu tllrTli rln thu6 thu nhAp hoir,'xi
b) Thri thr nhfip honn Id fiii ta
Thuii suit thu6 TNDN sn d|ng d6
nhap hoan lqiphAit.aThuri thrr rrh{p hoiu phai trir phiit
lCch tarr tlriri chru thu6
Sd bir lrir voi trii sAn thue hi ir lii phrii lri)
Thu6lhu 'rhip
hotrn lfi ',i
ir ,fl
[I BAO CAO TAI CHiNH2 ndm 2016
BAng can d6i k6 to{n
3406/20r6VND
Don vi tinh: YND
0I/01/N16YND
1,010,215,539
1,019,215,539
3406n0r 6VNP
583,02j,?23
------!!i{?9:I4-
0t/01/2016VND
7,111,644,N40
8,557,369,F90
899,613,523
645,296,309115,172,941
61,121,252
899,613,t23326,761,254159,348,t73
lqi phli tri
thu6
lCch
cherh
340fl2016WD
20%
u/0t4016IIND
200/0
21,s52,649
30/062016YND
01/0tau6VND
xac dinh gie t4 thu
sinh ttr ciic
________n_,ss2.[49_
, , R89
r.i d oio" f- il,otm
6
'o:o.F:
$- o" o-
.'idvio_ o^ .l
.{ !a)
, ,
\P-
FqEdq
e.x)l
" €E
EE
bi
>
ET
".E: E
-
Fc rE
e;err eF s ;
e;g;pgB86F
f€ gEE
;
d-i
9. c-
r/r o\o\ \or: s^or rt
lEt !-
=qt
qoF
(J
-- "9:-.;ErlE
EI!!3,F
.€E
:trG
€EEA!
P,F
zUF.yRJEHElll "rz.iF
ta):F
ErtigIE2:9ti5zp
;-e5{>
''bdq,E
r 'sl
E*
ExS
+b:'r6$€sa-sE
E:"iir
,E;E
E:B
es.:
EE
!P
r{E
ES
H:
xut.i>997e;'4F:
zao'5y9Z
=.,1
X
oo.)'aS
Btfgl, j.Esl6v e.?
6$R7<
X'8 *X
EE
Eil E
'81-ll .e'
tltot
ot
qlll
3tllltlIUt^
'c-l \Q
-
!.it F
rd
il -qs
-lI
xxt G
-61 *
-61 .e
FIlct-Ill^
ril cr d
oil r.j v
-lII
,i$<o
'9$*€ e1? _E
F g.E
E€F
.A E
i.! ep
6 s E
:8"c
tr .,: -A
F9 T
P
ks
c", ' E"F
.
co- o,o" o"
RE!Es(t)
zU.3UzEFr
fltr1
fi,sEF
,g#=
! F.E
€ €:sE
'F!E
a'-
o.o.o.oa; B
BE
ts";..6.€.€..8 5€???i.ccf
+
f i
rt.ro
.io>
9
Ett!{'Y.$,sI{i{s,3'sI*{.)\\d
i
a0
'EE:
l. Ilt
E*
:'\-=
'l
'5 '!
Jls*'l9-e=
sb! -i
E
.g TD
o -
wlt
€ r'sc
'?SE
?w
9! ecj
€ ES
F
xIJ=d>9H1as'cF
Tzr0O
Ev?z=
.,rx
d.>e€atdEl,
.E.'F
tEg
>-tr
E#R
z<x
'8 fi'X
CONG TY cP sxKD xNK BiNH THANH (334 A Phan VdIl Ta, Phu&E I I , QuAn Bhh Thetfi, T?
BAo cAoTAIc}dNH QUf 2
tai l2 n|m 2016
III. Thong tin b6 sqng cho cdc khoin mUc tritrh
16,4. cA tlc
- c6 tqc da cong b6 sau ngdy kdt thuc nien dO ki+ Cd tuc da cong b6 tr€n od phi6u thudng:+ c6 rqc d{ cong b6 ren c$ phi6u uu dai:
- Cd tfo cta cd phi6u su dar lul kd chua dugc ghi
16.5. Qd phr&t
- 56 lucmg cd phi6u dlne kj ph6t hAnh. 56 lugne c6 phi6u da bdn ra c0ng chfng+ Cdphid thudng+ Qd phi6u ua dai- s6 luqne C6 phi6q duqc mua lqi+ Ci phidu thudng+ C6 phitlu w dai- 56 tuqng c6 phi6'l dang luu hanh
+ Cri phi6u thudng+ Cd phiiiu w ddi
MQnh gid cO phiiiu ilang lua hdnh: I 0.000
16.6. Cdc qul erta doanh ngh@
- Qug tlAu tu pMt tridn- Qu! h6 trq s6p x6p doanh nghiQp
- Quy kh6c thqoo v6n chU s0 h0u
17. C{c Lhoin mrlc ngoit bing c6u d5i k6 to6n
Ngo?i te c6c lo+i. USD- EUR
BAN THTIYDT rAqcAorArcniNnQtr 2 ndm 2016
Bing c6n d6i k6 todn
30/06n0t6UNQ
Oqnvi tlnh: VND
01/0rDqI6VND
01/01n0t6VND..-...-..-_rretaffi
13,94,58813,924,588
t 2,0Q0
12,000
13,912,588
tJ.9 t2,:88
10/06n016VND
13,924,588
13,924,588
13,924,588
30,000
30,000
13,894,58E
t i,894,588
30/0620r 6YND
0r/0t/20t6I/ND
45,s93,508,600
10/06nu6VND
45,593,508,600
8U0n0ftvN0
3,02E,034.l096,18'1.46
2,t92,796.64
2.5I
coNG TY cP sxKD xNK BiNH THANH (334 A Phan VIn T{, PhudnC I l, Quin Blnh Thanh, TP HCM
BAo cAo TAI CHINH QUY 2
IV. Thdng tin b6 rung cho c{c kholn Ir|Uc trlnh biy
l T6ng doaah thu bdn hlng vA cung cCp dich vg
T6ng doonh thu
Doanh thu bdn thdnh phinr hang h6a
Lroanh thu cung cdp dich wcong
Cdc khodn gld'm tir doanh thu:Trong tl6:
Qhi6t kh6'.1 tbuqg mei
Gidm gi6 hdng bAn
Heng bfn bite laic0ng
Doanh lhu thudn
Doanh rtru thuin b6n thdnh pharD, harg h6a
Doanh thu thudn cgng cdp dictr vuc0ng
2, Gi6 v6n h}lg b{n
Gi6 v6o b6n thanh phArn, hAng h6a
Gi6 v5n cung cCp dich vtr
c0ng
3. Dortrh thu ho?t00ng til chlnh
L4i dAn gti, tiAn cho yay
C6 tfc, lqt nhu6n .tuqc chia
Lai chcnh lfuh tt gi6 de thuc hien
LAi chCnh ltsh tt gi6 chua thuc hi9nq0ng
B,A,N T IVTINH BAO C,AO TAI CHINHQny 2 ndm 2016
B{o c{o k6t qu$ hogt dong kinh doanh
Qi! 2 ndm ,ta!vNp
300,66s,296,944
300,665,296,944
Don ri llnh: YND
Qi! 2 ndn trctcVNP
266,185,r 0?,857
266,1E5, r07,857
Qi! 2 fim ,tayVND
Qrl! 2 ndm fidcVND
225,323,E22,947
Qt! 2 ,tdm na!VND
Qty 2 nltn hutcVND
1,699,932,Q73 3,362,260,5t4
5,853,223,97 6
374,170,1343,437,639,485
t,Qsg,824,047
26i l44,ii ,eA4
CONG w CP SXKD xNK BiNH THANH (334 A Phan VIn T.i, Phuone I l, Qu{n Blnh Th?nh, TP HCM
BAo cAo rl$ AHiNH aqi 2chlnh k6r
IV. Th6ng tin b6 lung cho c{c khoen muc trlnh biy
4, Chi phI ho{t dong tdi chhh
lai tiEn vay
L6 chenh lfoh $ ei6.ta thvc hien
L6 chenh lecJl ty gi4 chua thuc hien
C0nc
5, Thu nh$p kn{c
Thq tU nhu. qng bfur thanh ly TSCp, CCDCThu nh4p tU thuon& bdi thudng, a5n tlir corg n9
Thu nh$p khicc0ng
6, Chi phl kh{c
thanh ly hAng h6a
Qhi phl vi ph n hqp ddn& l6i phat chdn nop
Phe, vi phqn henh chlnhThuO Euy thuChi phl kh&
c0ng
BAN MINH BAO CAO T.dI CHiNHQIY 2 ndn 2016
B{o c{o kdt qui hogt ilong kinh dosrb
Qi! 2 ntn ,to!WD
tr254,|9,0671,233,212,905
Qi! 2 ndm ns!WD
|,322,072,386
Don ri linh: YND
Qt! 2 ndm t4.0c
9,830,18?,203
8i! 2 ndm tr0dcWD
i l E,r 8r,8 r&
6r,9r0,33493,921,219
-5ra3tri3i-Qiy 2 ndn aaf Qlry 2 ndn hfueWD WD_-ri_____+++i;_
219,lU,9r 0
- 34,493,10620e.366,E43
248,140,534
506,926,229 529,121--'--dft.GEir'-
WD
sr,036,8r9rr,6e0Ja6,6S0
303,107,936r,62s,180322
coNG w cP sxKD xNK BiNH THANI| (334 d Phan ven Tri, Phudng I I , QuAn Bhh Thanh, TP
BAO CAO TN CHiNH AUf ?
IV. Thdng tin b6 sung cho cdc khodn muc Jrlnh
7. ehi phistn rudt kinh doanh theo y6u t6
Chi phl nguyen lieu- y4t lieu
Chi phl nhdn cdng
Chi phl khAu hao tAi sdn d dinhChi phl dich vu mua ngodi
Qhi phl bing tiAn khac
C0ng
8, Chi phf.hu€ thu nh$p doanh nghifp hion hlnh
+ Chi phl thuC thu nhfu doanh nehiep tlnhndm hien banh
+ Dieu chhh chi phl thu€ thu nhap doanlr
truoc vao chi phl thuC thu nh6p hien hdnh nlln+ Tdng chi phl thu€ thu nh€p doanh nghiQp hi€n
24,218,2s6,491 1,669,E25,0't4
------lt1FGi5Z7t3 --------rg6ftibdtFEB-
Doh tli tlnh: YND
Qi)t 2 ,tdm hudcVND
116,919,153,260
33 ,792,308,27 0
2,731,481,08245 ,620,234 ,882
Qiy 2 ,tdm bstcVND
chiu thu6
qia cdc nam
6,030;7 | 1 ,249
6,039,7 1 ,249
4,353,033,149
4,353,033,149
T MINH BAO CAO TAI CHINHQny 2 n,in 2016
D6o c{o k6t qut holt itong kinh dqanh
Qi! 2 ndm ,ta!WD
t07,2E8,445,78541,364,067,893
?,664,424,84249,970,002,186
Qrty 2 ndm ntyWD
CONG TY CP SXKP XNK BINH THANH (ll4 A Phan Van Tri. Phuong I l. Quan Bjnh Thanh. TP HCM
BAo cAo rAr cHiNH etj.f 2
cho nam tdi chinh k6t thirc t2 nan 2016
V. Nhiing th6ng tin kh6c
1. Th6ng rin vi c6c bEn li€n quan
a, Tin[ hinh tlu nh6p cia Ban Gi6m d6c
Lwng ud thrcng cua cdc thdah viAn BGDLr.ohg vd thudkg cio cdc lhdnh vi4n I1DQT
b. q{c giso dich trQng y6u vdi cic bEn cd' li€n
Ttung qud lrinh ho dAng kinh doanh, C6ng ly
Cdc btn li6n quarl
C6ng Ty TNHH May Thanh M!Cdng Ty CP SXKD k Khi Dqi niyDltotlg
c0ns
c. C{c khoin c6ng nO phti thu, phii trA tei ngdy
C{c ben liCn quar
CTy TNHH MTV BDS GiaDnh
CAng Ty CP Mqy Hdhg Giq DuhgGilinet PPJ
long ty lr ) Lu tntet El Lnteu&ing Thdi Binh Dtong
C6ng ty TNHH May Thqnh Mt
C6ng Ty CP SXKD Kin Khi DqtTdy Drong
c0ng
2. Th6ng tin va Dro c6o bO ph{n:
tai Thdng tu 20/2006/TI-BTC ngAy 20/03/2006diinh s6 l2l2005/QD-BTc ngdy 15i02/2005 cia
3. Tli sin vi nq phii tri tAi chlnh:
Do chua c6 huong dan cu thd thuc hien hgch toan,
c6n8 nghe th6ng tin, quy trinh nghiep W, cq sd dii
4. Mvc ilich yi chinh s6ch qu6n ly rti ro cia
n. Rrtitu n d|ng
Rii ro tin dung ld rii ro a mot b6n tharn gia trongldi chlnh cho COng ty.
COng ty c6 cAc rrii ro tin dung tir oac hoat dong(tidn gfi ngfur harg).
MINHBAO CAO TAI CHINHQit' 2 ,td," 2016
Don vi inh: I/NI)
Nlin tnt'c945,040,000
t32.040,000
945.000,004
132 000.404
sitlh clic nghiep vu vdi cdc bAn li'n quan Cic nghiQp vtt ch yAt nht sau:
M{i quan hfCAng D, con
C6ng ty cott
MQi quan hQ
Cdng ty con
Cdhg ly coil
CAng ty con
C6ng ty cotr
Cdng ly con
Giao dichMua hdng
Mua hdng
Noi dung
Phdi thu tiin nwn
Phdi lhu iAn nrqnPhili ltlu iin cho wy
Phiti thu tiin nten
Phaii ttd hAn hang
Phdi thu lilin hdnT
Phdi tA fin hang
Phdi thu iAn nuqn
Phdi rA 6n hang
Gif frigiao dich(\/ND)
I7.834,29 t,000
2,9A7375.965
6 Yfi cdc bon c6 li€n quan :
56 du c6ng nq
2.030,400,0a0
38t,939.338
4.645. t8,1, t06
5,000.000.000
10,895.500
35,058,583,796
5,86 t,637.335
45,335,790
5,924.690.712
COng ty khong lap bao cao b0 phAn vi kh6ng thda I trong 3 dieu kien theo l-mh vuc kinh doanh hay theo vi tri dia li theo quy dirl)BO ldi chinh V/v huong dan thvc hien 06 Chuan muc ki5 toiln ban hdlh theo Quyil
58,958,766,607
phinh.
doivd c6ng cu tdi chinh nen C6ng ty chua c6 su chLrdn b! ady dri vd hQ thling
deo Eo nhe vrcn. d6 trinh bdy khodn muc ndy
d6ng kh6ng c6 khd nzng thvc hien dlrqc n8hia v9 cua minh din d6n t6n thit v6
dpalh (chri y€u d6i v6i cAc khoan phdi thu khdch hang) vd hoit doDg trii chinh
29
coNG Ty cp sxKD xNK BiNH THANH (crLIMEx)334 A Phan Vdn Tri, Phvdng 11, Quan Binh Tl4nh, TP HCM
BAo cAo rAr cHiNH euv 2
Cho ntrrn tdichinh kiit thirc ngdy 31 thdng l2 ndm 2016
BAN THUYTT MINH BAo CAo TAI CHiNHQi! 2 ndm 2016
V. Nhiing thdng tin khicDon rt lit t: IND
b, Phdi thu khtich hdng
COng ry giem thi6u rui ro tin dung beng cdch chi giao dich voi c6c dor vj c6 kha nang Gi chinh t6t vd nhdn vi€n k6 toiin c,ing no
thuong xuyen theo d6i n1q phai thu d6 dOD d6c $u hoi. Trcn co so ndy khoan phdi thu cua COng ty licn quan d€n nhieu khdch lrang kh6c
nhau n€n rui ro tin dung kh6ng tdp trurrg vdo mQr khdch hang nhdt diDh.
c. t te,t Eut ttEan ni g
Phan ldi tian gtu ngen hdng cira C6ng ty duoJ gui t4i c6c ngan hang lon, qo uy tin a Vret Nan. C6ng ty nhin lha),nIIe dd lrip trung rl
ro li dunc d6i voi li6n Cni nean hane la thAp
L Rrti to llnnh khodn
Rii ro thanh khoan ld rui ro COng ty gap kho khdn khr thuc hien nghia vu lai chinh do thieu tiCn
Ban giain d6c chiu trdch nliem cao nh6t trong quan ly niri ro thanh khoan. Phin lon ph6t sinh nghia vu phei tra cua C6ng ty ddu tlrri,rc:
ddLrn bdo bing cdc khoirn ti€n gii vd cdc khoan phai thu va tai sdn co ky h?n ngan han C6nC ty nhan thiy mric do lap lrung rui lhanh
khoan d6i vdi viec thvc hien nghia qr tei chinh le th6p.
Cdng ty qutur l! rui ro lhanh khodn thdng qua vidc du) tri m$t luqrg tr€n va cdc khoeD tuonts duqng tien phu hgp \qr cac khoan \a) (i
lnuc dO md Bar giiin d6c cho ld dn d6p ung nhu cau hoat dong crla C6ng ty nhim grdm thi€u anh hudng c(ia nhinB biin dong ve ludng
e. Thiri hgn lhanh todtt cito cic kho(itr ttQ phiti tri tii chhrh lgn t'n cic hhodn th nh toti l( kiitt theo hqp ding chffu (tuQc
chih khdu nhu sau:
Ti' I ndm trdxudnq Ti I d6n 5 ntrIn Tren 5 n5m ConS
Teingly 30/06i2016Phai tra oho nguor bdn
Ngudi mua he Udn ruocVay vd ngPhei tre nguoi lao dong
Chi phi phai tra
Cdc khoan phai tra phAi nop kh6c
c0ng
C6ng ry cho rdng nuc d0 rap rrung nii ro d6i vdi viec rrd nq lii llr6p C6ng q co khi nang thanh loar cdc kl)oaD no den han Ltl dong lii0tu hoat dong kinh doadr va ddn thu tu cric trii san tdi chinh dao han.
!. Ril to thitnrd g
Rti ro tht rrudng ld rui ro na gia tri hqp li hodc cdc ludrrg luu chuydn tiin ti trong nrorg lai crla cdc c6ng cu ldi chinh sc bi6r doDg
theo nhtng thay d6i cUa thj trvimg Rii ro thi tnrong bao gdm 3 loai: rui ro ngoai te, rir ro lai sudt va rii ro khdc
CAc phan tich va dO nhey duoi day duqc trinh bdy tr€n 9o sd gid tr! cdc kloen ng tlludn, ry le giiia cdc khoan ne co lai suar c6 dinh va
cdc khoan ng co lai suAl lhd n6i ld kh6ng Lbay dor
g. Rrti rc vd c6 phiiu
C6 phrilu cria C6ng ty n6m git bi dnh hudng bdi mi ro thi truong phdt srnh tir ti r kh6ng chiic chin v€ gid tri tuoDg lai cla qo phrirr
diu ru. C6 g ty quin lj rui ro v6 giri c5 phidu bing cdch thi6t lip hqn muc diu tu. Hor d6ng qudn tri cua Corg t) cilng xerr xit va plriduyQt c6c quy6t dinl deu tu vao c6 phi6u. Cong ty dalh gia rii ro vii c6 phi6u ld kh6ng ddng kd.
h, Rtii ru ngo|i le
Rrii ro ugoai tC ld rui ro tnA gi6 tri hap lj hoAc cdc ludng luu chuyiD lieD (rong lLronB lai cua c6ng cu ldi chinh sa bidn dOnB theo rrhiarg
rhay d6i cria tY gle h6i doei
88,100,617,179
1,128,930,478
365,7't 1 ,',130,383
22,1 10 ,1 10 ,551l,010,215,539
8,660,446,195 1,228,600,000
88,100.617,179
t,r28,930,478
365,771,730,383
22,'t t0 ,'t tQ,s5'7
t,0 t0.2 t 5,5 39
9,889.046, r9i
30
cOlo w cp sxxp xnr Binn rrann (334 A Phan Vln Tri, PhudE I I , qu{n Blnh Th$h, Tp HC}4
RAA cAq TAI C}ffNH QUV 2
nrm di chhh kdl
Y. NhFrg ahong tin kh{c
L R ro fi ul sudt
Rii ra lai suft ld di ro m+ grd Fi hap ly ho{c c{a luongcga Ei sudt thi Eqong.
J. DQ nhw cia ryod 4QooS ty lhua hifu ddnb gi6 chenh
4iiC{Dh si6 ehenh Ech ry si4 cudi
p,{xruuvr0r FI BAQ CAQ TAI CHiNH2 ndn 2016
Dqn vi tinh: VND
tsong hiong lai or)a odc cQng q1 tdi ohinh s€ bi6n dong th€o nh0ng thay ddi
; sd t0 "Aah truong cua yiea thay 40i ti giri", do d0 tj gi{ Cong ty qu dungngan hang duqc Ngtu Hd,ng Mi Nu tc cong bli r6i thoi diem k€t rtruc n6n
tdi chlnh" Tsi thdi di&r cq6i nem rai Orln4 ty gira binl li€n ng6n tling thay d6i kh6ng dang k6 n€o COng ty khong thgc hlen tinh
d0 nhey clis nsosr tC.
h Rtt rc vl gl(
RUi ro \e gU h rui ro mi gi6 ti hqp It ho{c c6c luonggA fi Whlg ngoni thay d6i clia l6i sudt vd ri gi6 h6i 0
5. 56 licrr io s{Dlr
s6 lEu so s6oh h s6 ligu t€n 86o c6o tAi sbiDh cho nvu Tu vfu Tai ehlnh K6 torn v4 Ki&n loan Phta Nam -
tai chinh kAt thnc Dgny 3l tbdng 12 ndm 2015 da duqc Cdng ty TNIU{ Di€hkidm toin.
L tsong tuqng lai cts o6ng cu tdi chinh se bi6n dong thso ohtng thay diii crla
vdn diij ldy khong anh hudng den b6o e6o tdi chinh cia COng ty.
1E thdng 07 ndn 2016
CONG TY CP SXKD XNK BiNH THANHGILIMEX
334A Phan Vdn Tri, P.l I, Q.Binh ThAnh, Tp HCMDiQn tho4i: 08 - 35162288 - Fax: 08 - 351601 18
******+*****:t*56: 16/201641Q-HDQT
CO. NG HOA XA HQI CHU NGHIA VIET NAMDQc l$p - lu 0o - H4nh Phfc
!S***,f***rf**rf*
NGHI QUYET HQI OONC QUAN TRIcONc rY cO PHAN sxKD xr\K siNH THANH
. Cdn cftvdo Ludt Doanh nghiQp
. Cdn ctvdo Diiu l€ COng ty cO pfuin SXKD mK Binh Thqnh
. Cdn c* vdo sv phA duyQt c*a HQi d6ng Qudn tr! th6ng qua Td trinh sii 12/ TTrHDQT- 2016 ngdy 20/07/2016 .
HQI DONG QUAN TRI CONG TY c6 puAN SXKD XNIK giNH THANHQUY6T NGHI
Didu 1:
Didu 2:
Didu 3:
Noi nhfln:. Nhu diiu 3. Ltru VPHDQT
Th6ng nhdt vdi B6o c6o tai chinh Quy 2 ndm2016 cta C6ng ty.
Uy quy6n vd giao tr6ch nhiQm cho T6ng Gi6m dtic Cdng ty thUc hiQn c6ng b6th6ng tin theo dung c6c trinh t.u thri tpc quy dinh.
HQi <t6ng QuAn trf, Ban Gi6m d6c vd c6c t6 chftc, c6 nhdn c6 li€n quan chiutr6ch nhiQm thi hanh Nghiquyiit ndy. gh! quytit c6 hieu ltlc k6 tu ngdy ky.
,
NG QUAII TRI
LE HI'NG
CONG TY CP SXKD XNK BINH THANHGILIMEX
+******+'l'fr*'S*'t
SO: /CV - GILV/v: Gidi qud Kinh doanh
Qui,2/2016
CQNG HOA XA HQI CHU NGHiA VIET NAMDQc l$p - tU do - Hpnh phtic
:t*++*:f!**d.******
Tp. Hi Ch{ Minh, thdng 0/ndm 2016
- Uy Ban chrfurg khofn Nhi nudc- SO giao dich chring khodn TP.HCM
Thgc hiQn theo quy etinh c6ng bO ttrOng tin tr€n thitruong chfng kho6n, COng
Kfnh g0i :
;
ty cd phAn Sin xu6t Kinh doanh Xu6t Nhap ktrAu Binh Thanh gi6i trinh biiSn
clQng Lgi nhufln sau thuti cria B6o c6o tdi chfnh qu! 2 ndm 2016 tdng 47,08Yo
so vdi ctng kj'nim 2015.
Nguy€n nh6n ld do: Don hdng tdng, Doanh thu tdng d6n ct€n Lqi nhuQn tdng.
TrOn ddy ld gi6i trinh cria C0ng ty cO phAn SXKD XI.{K Binh Thanh ve ttltqu6 kinh doanh qu! 2/2016 theo dring quy cfinh cria BQ Tdi Chfnh
Ncri nhAn:t Nhu ffAn. Ltru IlP
5
r6NC GIAM D6C