bao ta chinh giua oo cho ooan tu...bang c6n d6i ko to.in giua n 6n d6 ([45u s6 b 01a - dn) 860 ciio...
TRANSCRIPT
CONG TY cO PHAN CANG QUANG NINH
BAo cAo TA cHiNH GIUA NIEN oocHo GlAt ooaN Tu NGAY 1 THANG 1 NATVI 20'16DEN NGAY 30 THANG 6 NAM 2016
coNG TY c6 PHAN GANG QUANG N|NH
BAo cAo TAI cHiNH GII.PA NIEN oocHo GrAr DoAN Ttj NGAY 1 THANd 1 NAM 2016oEN NGAY 30 THANG 6 NAM 2016
NPI DUNG
Th6ng t n vA doanh nghiop
860 cao cl]a Ban T6ng Gidm d6c
860 c6o ket qua so6t x6t
Bang c6n d6i kO to.in giua n 6n d6 ([45u s6 B 01a - DN)
860 ciio ket qua hoat o'6ng k nh doanh gi0a ni6n d6 (Mteu s6 B O2a - DN) 7
Bdo ceo uu chuyan tien tC giua ni6n d6 (N4au s6 B O3a - DN) 8
Thuyet minh b5o cdo tai chinh gi0,a n 6n d6 (N4au s6 B 09a - DN) 9
TRANG
1
//2'c5r/3 -t
\
oONG TY cO PHAN oANG QUANG NINH
THONG TIN VE DOANH NGHIEP
ciSy Ch0ng nhanDeng ky Doanh nghiCp s6 5700100231 do sd Kc hoqch va Dau tu Tinh Qu6ng Nlnh c5p
An dAu ngay 1 th;ng 4 n;m 2008. Giay Chung nhan DAng kti'
Doanh nghcp duqc sr}a d6 lan gan nhet vao ngay 22 thdng 8nd'rl 2414.
TQi ngay ky c1c beo c6o Ei chinh giOa ni6n da ney:
HOi ddng Quan tri ong Pham Ngoc Tuan Chrli t chOng BLli Quang Dao Tharnh vi6nOng Nguyen Qu6c Hung Tharnh vi6nOng Nguyen Vdn l"4anh Thenh vi6nong D6 Ngac Khanh Thanh vi6n
Ban Ki6m so6t ong Nguyen N4?nh Harng Trudng ban(b6 nhiom ngay 15 thang 4 nam 2016)
ong Nguy6n Anh Dlng Tru,dng ban(mi6n nhi-6m ngay 15 thdng 4 narn 2016)
Or9 PhLrg Xu;n Dirg Tl-a-h verBd Pham Th Tam Thdnh v 6n
Ban T6ng ci6m d6c ong Bui Quang Dao T6ng Giam d6cOng Nguy6n Qu6c Hu'ng Ph6 T6ng Gi5m d6cOng Dill'A-- T-5- Pho T619 Giarr cjo(
Ong -loarq -'Q'lg Tirg Pl-o Tong Ciar d6.ong Quach Dlnh PhLi Ph6 T6ng Gi6m d6c
Ngudi d?idientheo phrip luat ong Bir Quang Dao T6ng Gidm d6c
Trusdchinh So 1, Duong Cd Lan, Phuong Bei Ch6y, Thanh pho H? Long,Tinh Quang Ninh, Viet Nam
Ki5m toin vi6n Cdng ty TNHH PricewaterhoLrsecoopers VlCi Nam
c6NG TY cO PHAN CANG QUANG NINH
TRACH NHIEM COA BAN TONG GIAM OOC06r vdl cAc BAo cAo rAr cHiNH G|I.PA N|EN oq
Ban T6ng Gidm d6c cia c6ng ty c6 phan Cang Quang Ninh ("C6ng ty") chlu trdch nhiem Epcdc bdo c6o tai chinh giii'a ni6n dE thC hien trung thlrc va hop li tinh hinh tdi chinh cia C6ng tyl?i ngay 30 thang 6 nem 2016 va kitt qu.i ho?l dong kinh doanh va lLru chuy6n ti6n te crla giai
doan tLr ngey 1 th6ng 1 ndm 2016 ddn ngdy 30 thdng 6 ndm 2016. Trong viCc so?n lap cdc bdoc6o tdi chinh giua ni6n da nay, Ban T6ng Gi6m d6c duqc y6u ceu phai:
. chqn llra cdc chinh s6ch k6 toarn phlr hqp vtr ap oung mQt cdch nhii qudn:
. thuc hi6n c6c x6t do6n ve Lpdc tinh mot cech hqp ly va than keng; ve
. so?n l6p cac b;o ceo tei chinh gi&a nion d0 tren co sd don vi hoat dQng li6n tlrc trir khikhOng thich hEp dC cho E COng ty se ti6p tqc ho?t dong.
Ban T6ng Giem d6c C6ng-ty c-hju trAch nhiem bao dam rang c6c s6 s6ch k6 ban ding dan daduqc thi6t lap ve duy tri d0 th6 hien tinh hinh tai chinh crla Cdng ty voi d0 chinh xdc hEp li'taimqithdidi6m va d6 lam co s& soan lap cac b6o c6o tai chinh giira ni6n d0 tuan thi theo chedO ki! to6n dLrEc trlnh bay d lhuy6t minh s6 2 coa cdc b6o cao tdi chinh gioa ni6n d0. BanT6ng Gi6m d6c c0a C6ng ty cung chiu trdch nhiem d6i vdi viec bao v6 cac ai san crla C6ng iyve thuc hien cac bien phdp hqp li d6 phdng ngLra va ph6t hien c6c gian lan ve cdc sai s6tkhdc.
PHE CHUAN cAc BAo cAo Tfu CHINH GIOA NICN EO
Theo day, chtng t6i pho chuan c6c b;o c6o Ui chinh giua ni6n da dinh kem tt? trang 5 d6ntrang 34. C6c beo c6o tai chinh gi0a ni6n d0 nay th6 hi+n trung thLlc va hqp lli tlnh hlnh taichinh cia COng ty t?i ngay 30 thAng 6 nem 2016, c0ng nhLr k6t qua ho?t dong kinh doanh vdtinh hlnh luu chuyen tian tC cho giai doan ti ngay 1 thdng 1 nam 2016 den ngey 30 theng 6
ndm 2o16 phi hEp voi cac Chuan muc Kii todn ViCt Nam, Ch6 d0 Kd todn Doanh nghiCp ViCt
Nam va cec quy dinh phdp ly c6 li6n quan d6n viec lap va trlnh bey bdo c6o Gi chinh giira ni6nd0.
Bu Ouang D-ao
tonq u am 00c
Quang Nifh, nuoc CHXHCN Vi"at NamNgdy 15 thdng 8 nem 2016
3
CONG TY c6 PHAN GANG QUANG NINH
BANG cAN 06r KE ToAN Grtra N|EN oo
Ma Thuy6tsi5 TA SAN minh
'I OO TAI SAN NGAN HAN
1'10 Tiain va cec khoan tuong duong tiAn 3111 TiBn112 Cdc khoan tuong duong ti6n
130 Cdc khodn phii thu ng:n han131 Pheithu ngdn h?n crla khilch hAng 4132 Tra trudc cho ngudi bdn ngin hqn 5136 Ph6ithu ngin h?n kh6c137 Du phdng phaithu ngin han kh6 ddj 4
140 Hing t6n kho141 Hang t6n kho
Miu s6 B 01a. DN
Taingay
150 Tiisen ngen h?n khac151 Chi phltla trLpoc ngin han152 Thu6 GTGT dLroc kh6u traP
153 Thu6 ve cAc kh;an khdc phai thu Nha nlpdc
2OO TA SAN DAI HAN
Tei san c6 ttinhTaisan c6 dinh hii,u htnh z(a)
Nguy6n gidGid id hao mdn loy ke
Taisan c6 dinh vO htnh 7(b)
I9.,y9l sid . ., .ura rl hao mon tuy Ke
Taisan d& dang daihanChi phlxey dLrng cq bdn dd dang B
Dau tutai chinh dai han IEau tLr veo c6ng ty li6; kiitDeu tu g6p v6n vao don vi kh.lcDu phdng deu tu tai chinh daihan
Tai san dai h?n khecChi phitd trudcdai han 10
TONG TAI SAN
220221,r')223
227228229
240242
250252253254
260261
270
30.6.20{6VND
94.287.733.A52
8.74s.604.0058.745.604.005
34.376.988.96239.409.910.1964.461 .262.1 541.755.234.430
(1 1 .249.421 .818)
50.87 4.294.44850 .87 4 .294.449
290.446.437144.999.998
145.8r'.6.439
523.619.594.533
316.158.806.4't3313.903.816.58'l611.319.040.694
\297 .415.224 .113)
2.254.9a9.8324.050.000.000
(1.795.010.168)
34.475.487.92234 .475.487 .922
167.306.733.1662.207.2'13.772
191.650.'t 19.394(26.550.600.000)
5.678.567.0325.678.567.032
31.12.2015VND
159.325.612.349
70.440.509.20635.440.509.20635.000.000.000
36.399.027.08235.757.55'1.80910 .471 .544 .137
1 .419 .352.954(11.249.421.818\
50.496.931.83650.496.93'1.836
,t .989.144.225
1.970.896.22518.248.000
481.209.015.514
334.513.882.11333'1 .996.496.4536'11 .094.629.149
(279.098.132.696)
2.517.385.6604.050.000.000
(1 .s32.614 .340J
21 .619.025.92221.619.025.922
120.388_295.1662.207.213.772
144.731.681.3U(26.550.600.000)
4.687 .412.7134.687.812.713
617.S07.328.385 640.534.628.263
C6c lhuy6l minh ln trans 9 d6n trang 34la mot phan c6! thanh c5c bdo ceo tat chinh g oa nien d9 nay.
CONG TY cO PHAN CANG QUANG NINH
BANG cAN oOI KE ToAN GIUA NIEN DO (TIEP THEo)
MEu s6 B 01a - DN
MAso
300
NGUON V6N
NE PHA TRA
VND
85.607.215.146
81.757.683.15513.669.029.9507.902.966.854
2.'163.065.47637.656.098.5782.000.000.000
14.189.207.2514 .177 .315.046
3.849.531.9913.849.531.99'1
532.300.113.239
532.300.'t 13.239500.499.360.000
31.800.753.239
31.800.753.239
3'l.12.2015vNo
101 .191 .2'11 .7 53
101 .191 .2't1 .7 5319 .440 .523.578'19.946.554.255
7.683.353.64343.573.724.761
I .436.243.4551.110.812.061
s39.343.416.510
539.343.416.510500.499.360.00038.844.056.5'10
38.844.056.510
minh
310 NE ngin han311 Phal tra nguoi b6n ngdn han 11312 Nguoi mua tra tjen trudc ng;n h?n 12313 Thu6 va c5c khoan phai n6p ngan sech
Nha nuoc 13314 Phditre nguoi lao dqng315 CI.i pri pheir.a ng6n la1 la319 Phaitra ngSn han kh6c 15322 QUY khen thudng, phLlc ol 16
330 No dai han341 Thue thu nhap ho6n lai pha tra 17
4OO VON CHO SO HUU
410 V6n chrir sd h0u411 V6n g6p cia chi sd hou 18,'19a2' Lq, n1ua. saL thLA cl_ra phbn pro '9421d - I NSt chua phan pnot liy ,i Lud Lac
ndm tr1dc42 tO - Lt'151 CnUa pnan pnat nam hdt
440 TONG NGUON VON
ir
617.S07.328.385 640.534.628.263
)$vk'Nguyen Thi Qui,nhNguoi lap
-€
Le Ttung D[ngKii toan trudng
BL:ri Ouang OaoTong Giam docNgay 15 theng 8 nem 2016
Cdc thuyCi rn nh iutrang 9 dAn trang 34 a mot phan cEu thanh cac b6o c6o taichinh g na n Cn d9 nay.
K.rY!kt->
c6NG TY c6 PHAN CANG oUANG NINH
BAo cAo KET oUA HoAT DQNG KINH DOANH GIOA NIEN oQ
MEu s6 B o2a - DN
Cho giaido?nMA
soThuy.itminh
Tir 1.1.2016d6n 30.6.2016
VND
Ti! 1.'1.2015tt6n 30.6.2015
VNO
01 Doanh thu cung cep dich W
02 Cdc khoen giam kiP doanh thu
lo Doanh thu thuen vd cung c6p dich vq 23
11 ciri v6n hirng ban 24
20 Lqi nhuan gQp vii cung c6p dlch vg
2'1 Doanh thu ho?t dong Eichinh 2522 Chi phi tei chinh 2623 - Trong d6: Chi phi Ei vay26 Chi phi quan li doanh nghiep 27
30 Lqi nhuan thuan t& ho?t dong kinh doanh
31 Thu nhap khitc32 Chi phikhdc40 LEi hhuan khdc
50 T6ng lgi nhuAn k6 toen tru6c thu6
sl chi phi thu6 TNDN hicn hanh52 Chi phi thu6 TNDN hoan hi
60 Loi nhuan sau thu6 TNDN
70 Lai co ban tr6n c6 phi6u
186.727.258.712't85.458.436-721
'1a6.727.254.712
(125.921.e$.276]-
145.458.436.721
(136.538.695.222)
60.805.455.436
615.696.839(142.938.760)
(21.731.104.806)
48.919.741.499
140.236.114(400.334.568)(s46.0s0.001)
(20.730.673.569)
39.547.108.709
239.214.228(31.772.561)207.441.667
27.928.969.476
2A1.07A.182
2A1.O7S.',l82
39.754.550.376 28.2'10.047.658
2828
{4.104.265.146)(3.849.531.991)
(1.652.680.961)
31.800.753.239 26.557.366.697
21
)l'rt'*Nguy6n Thi QuinhNguoi lap
Le Trung DongK6 toan trudnq
Bii Ouano Dao^., - .i
tong Gtam oocNgay 15 thdng I ndm 20'16
cac thuy6i m nh iulrang I d6. trans 3,1 a mol phan ca! th:nh cac
Kf*l '.w
beo ceo ieichinh qioa niCn d0 ney.
.'-{:-€+--
coNG TY cO PHAN GANG QUANG N|NH
BAo cAo LLpu cHUyEN T|EN TE GruA N|EN Do(Theo phuong phep t4rc ti6p)
Me Thuy6ts6 minh
Luu chuy6n tian tip ho?t ttong kinh doanh01 Ti6n thu tD cung cAp dich vu va doanh thu
khAc02 TiCn chitrd cho nguoi cung c6p hdng hda va
Ti.P 1.1.2016d6n 30.6.20'16
VND
'186.203.340.491
(50.504.796.314)(54 .846.417 .018\
(10.135.147.438)2.141.547.294
(47.982.530.688)
Meus5B03-DN
TD l.'t.2015d6n 30.6.2015
vNo
194.846.242.661
\49.477.105.486)(58.194.209.495)
(s46.030.001)(2.563.357.855)
855.081.509(50.479.923.439)
0304050607
20
dich vqTi6n ctli ke cho n-gLroi lao dongI ten lat vav da tralnue mu nnap ooann ngnrep oa napTi6n ihu kh6c tu hoat dong kinh doanhTi6n chi kh6c cho hoqt dong kinh doanh
Luu chuy6n ti6n thuin tir ho?t dongkinh doanh
Luu chuy6n tidn tu ho?t tlEng dau tuTi6n chi d6 mua s6m, xav dunq TSCDTi6n chi d_iu tu g6p viin veo don v! khaclren mu lar cno vay
Luu chuy6n tian thuen t& ho?t dong dau iu
Luu chuy6n tian tD ho?t dong tai chinhlren mu tu otvayTi6n td nq g6c vayuo tt?c da tra cho chu so nuu
Luu chuy6n ti6n thuin tU ho?t alongtaichinh
24.876.036.33't
(9.814.704.090)(46.918.438.000)
566.0'11.308
34.640.697.894
(5.790.259.601)
32.262.236
0
c
I
n212527
30
333436
40
(56.167.130.782)
(30.403.810.750)
(5.757.997.365)
7.050.000.000(13.050.000.000)(4.366.246.306)
(30.403.810.750) (10.366.246.306)
50 Luu chuy6n tiAn thuan tuong k!,
60 Tian va fir(,ng dluong tien deu k!,61 Anh hudng cia thay d6i ti gjd h6i doiri
quy d6i ngo?i tC
70 TiAn va tuong duc,ng fian cu6iki
)'vF .-6=:_
(61.694.905.201)
7 0 .440.509 .206
18.s'16.454.223
't'1.'12'1.670.616
Nguyen Thi QuinhNguoi lap
LA Trung DingK6 todn tru&ng
BiriQuang DaoT6ng Giem d6cNgay 15 thang 8 ndm 2016
Cac thuyet m nh ti trang 9 d6n tang 34]a mot phan c6! thanh cec bao.eoiaichinh g Oa nlen dO nay.
F^?)
("\
CONG TY c6 PHAN GANG QUANG N|NHMAu s6 B 09a- DN
THUYET MINH BAO CAO TAI CHiNH GI[]A NIEN DOCHO GIAI OOAN T., NGAY 1 THANG 1 NAM 2016 TiEN NGAY 30 THANG 6 NAM 2016
I OAC O|EM HOATD9NG c0a CoNG TY
C6ng ty C6 phen Cang Quang Ninh c6 me s6 doanh nghiep 57OO1OO23'I tiAn than laC6ng ty TNHH mot thanh vien Cang Ouang Ninh duoc chuy6n thanh cdng ty c6 phanve-o ngay 22 theng 8 nam 2014 lheo G:dy Chung nh4n Dang ky Doanh nghiep, C6ng tyC6 phan deng ki lan deu ngay 1 th6ng 4 nam 2008 va dang ki'thay d6i lan 2 ngay 22thdng 8 nem 2014.
T6ng s6 c6 phen cia C6ng ry la 50.d49.936 c6 phln vdi menh gid 1O.OOO VND/C6phAn.
Hoat d6ng chinh cia Cong ty ld:- B6c x6p hing h6a: x6p dd, bdo qudn hdng h6a: chuy6n tdi hdng hda tai khu vuc
cdng (khong bao gdm ngi,nh b6c x6p hdng hoa cang hang khdng);- Bdn ld nhiCn liCu d6ng co trong cdc cl}a hang chuyCn doanh (Chi ti6t: d?i ly b6n le
xeng dau);- Kho b5i va luu giu hing hoa: kinh doanh dich vu kho bei (tri! kinh doanh b6t dong sen);- Van tei heng h6a bdng duong b0; van tdi hanh khdch duong thrly n6i dia;- Hoat dong dich vu h0 tro truc ti6p cho vAn tai duong thiy: dich vu hang hai;- Hoat dong dich vu h6 trE khec lien quan den van trii: giao nhan hang h6a; kinh
doanh dlch vU logistic (kh6ng bao gbm hoat dong dich vU h6 trE cho van tai hangkh6ng);
- Kinh doanh b5t d6ng sdn, quydn sr) dung det thuoc chrl sd hipu, chi sl} dung hoacdi thuC.
Ciic don vi tryc thuoc dra C6ng ty bao gAm:- xr ngnrep xep oo uat Lanl- Xi nghiop co giOi HQ Long (t6n trLpdc day la Xi nghiCp x6p dO H? Long);- Xi nghiop sl}a chira va van tdi (tCn trudc day la Xi nghiep sla ch0a co khi ve van
tei thiy b0);- Xi nghiep giao nhen vd kho bei (ten trudc day Ia XI nghiCp giao nhan kinh doanh
kho b5i); va .- Trung t6m di6u d6.
Tai ngay 30 thang 6 ndm 2016, C6ng ty c6 850 nhan viCn (31 thdng 12 nem 2015: 874nhen viCn).
c.NG TY co PHAN .ANG .UANG NINH Mau s6 B o,a- DN
THUYET MINH BAo cAo rAt cHiNH G|OA N|EN DocHo GrAr ooAN Tr-r NGAY 1 THANG I NAM 20i6 dEN NGAY 30 THANG 6 NAM 2016
2 cAc cHiNH SAGH KE ToAN cHU YEU
2.1 C(P s6 cria viec lap cec bao c6o tai chinh giira ni6n d0
C6c bao cdo tei chlnh gi0a nien dO dA duqc lap theo cAc Chuin mpc K6 todn ViCtNam, Ch6 dq Kc toan Doanh nghiCp ViCt Nam va dic quy dlnh phdp li c6licn quan d6nviec lap va trinh bey bdo cdo tei chinh gioa ni6n d0. 860 ceo tai chinh giipa ni6n d0duqc lap theo nguy6n t6c gi6 g6c.
Cac bao cdo Bi chlnh giil,a nidn dO kdm theo khdng nhdm mvc dtch hlnh bay tinh.hlnhEi chinh, k6t qud kinh doanh vA tinh hinh luu chuy6n tian G theo cdc nguy€n t5c vith6no 16 k6 ben thudno duoc chSo nhan d cdc nuoc va cdc th6 ch6 khec nooai nudcViet "Nam. cdc nguyeniu" ,, tonb tC ie toan so dung tai nuoc ViCt Nam cd hA khec ;voi cdc nguyen tdc vA th6ng ,C ke todn t?i cdc nLroc va cdc thd che khac.
2.2 Nam tai chinh .0]
0
Nem tei chinh crla c6ng ty b5t diu tD ngay 1 theng 1 dCn ngay 31 thdng 12. 0l
2.3 Don vitian te s* duns trons k6 toan iDon vitien tC s& dqng trong k6 todn va duqc trinh bey tr6n b6o cdo tei chinh gioa niCn
do la o6ng vict Nam (vNo).
cec nghiCp vu phdt sinh bing ngo?i tC dLrEc quy d6i theo ti gie giao dich thpc t6 dpdung tai ngey phdt sinh nghiCp vu. chonh ech tt gia phet sinh t$ cec nghiCp W nayduEc ghi nhAn la thu nhap hoAc chi phi trong b6o cdo ket qua hoat dong kinh doanh.
Tei sdn va nq phdl trd beng tidn tC c6 g6c ngoai t+ t?i ngay cia bdng can d6i k6 lodnlan luqt dLrqc quy d6i theo ti gid m'ra va ti gid ben ngoai tC cda ngen heng thuong maino,i Cdng ty thudng xuyCn c6 giao dich dp dung tai ngey bang can doi kC toen. ChCnhlech ti giit phat sinh tar viec quy d6i nary duqc ghi nhan la thu nhap hoac chi phi trongb6o c6o k6t quA hoat dOng kinh doanh.
2.4 TiAn va cac khoen tuong duong tian
Tion va cac khoen ludng duong ti6n bao g6m tien mat hi quy. tien gl}i ngan hdng, tiAngl}i kh6ng ky h?n va ce; kho6n diu tu ngan h?n khdc cd thqi han dao han ban d5ukh6ng qu6 ba thdng.
2.5 Khoan phaithu khech hang
Cdc khodn phei thu khach hang dLpqc Lh6 hiCn theo gia trighi trCn h6a don g6c tru-dlrphdng cac kho6n phei thu kh6 dai duqc uoc tinh dua trCn viec ra soet cia Ban T6ngGidm d6c d6ivdi t5t ca cac khoan cdn chua thu taithoi di6m lap bdo cao-tei chinh gi0ani6n d0. Cdc khoan nE duEc xdc dinh la khOng the thu h6i s6 duqc xda s0.
r
GONG TY c6 PHAN CANG QUANG NINH
THUYET MINH BAO CAO TAICH|NH GIUA NIEN OO MEU 55 B O9A- DN
cHo ctAr ooaN Ta, NGAY 1 THANG 1 NAM 2016 riEN NGAY 30 THANG 6 NAM 2016
2 cAc cHiNH sAcH KE ToAN cH0 yEu (TtEp rHEo)
2.6 HAng ti,n kho
Hang l6n kho duoc th6 hi6n theo gid ln6p hon giua gi.i g6c va gi.i tri thuen c6 th6 thuchien duqc. Gid g6c dugc xac dinh tren co sd binh quan gia quyen ve bao gdm t6t ceciic chi phi mua, chi phi chi! bi6n va cdc chi phi khec co duqc heng tdn kho d dia di6mva trang thAi hien tai. Gi6 tri thuAn co Q6 thlrc hi6n duEc la gie ban uoc tinh cia hangton kho trong k, kinh doanh blnh thLrdng tru chiphi Lpoc tlnh d6 hoan thenh san phamv_a chi phl r?dc tinh can-thi6t cho viec tiCu thu. Dtr phdng duEc lap cho hang t6n iho b!l6i thoi, cham luu chuy6n ve bi h6ng.
2.7 Dlu tu
(a) Diu tu vao cdc c6ng ty li6n k6t
COng ty li6n k6t ld t6t ca cec cong ty trong d6 C6ng ty co dnh huong deng kd nhunqkh6ng phai ki6m sodt. rhuong dLroc ih6 hien th6ng qui vi6c ndm giaii! 206/, d,n so.iquyCn bi6u quydt d cdng ty d6.
Dau lu vdo cec c6ng ty li6n kilt dLroc hach toen theo giri g6c tru di dfr ph6ng gi.im giadau tu. D\-p phong gidm gie deu tu dLrqc lep khi c6 su gidm gid tri cia cdc khodn dautu.
(b) DAu tu g6p v6n vio don vi khdc
Dau u g6p v6n vao dqn vi khdc la cac khoen dau tu vao c6ng cu v6n cia don vl kh6cnhung kh6ng c6 quyen ki6m sodt hoac diing ki6m soeL kh6ng c6 dnh huong d6ng k6d6i vdi ben dLrqc dau tu. Cdc khoen dau tu.nAy duoc ghi nhln ban OAu theo gid g6c.Dy phdng giam gia d6u tu duEc lap khi C6ng ty nhan deu tu bi 16, ngo4itru kho6n 16
ma Ban T6ng ci6m d6c COng ty de du doen tt ihi dau tu.
2.8 Teisan c6 dlnh
Tei sdn c6 dinh h&u hinh vb tdi sen cA dinh vd hinh
Tai san c6 dinh dLroc phan dnh lheo nguyCn gie tru khSu hao liy k6. Nguyen gi6 baog6m cec chi phi lien quan trLrc fiep ddn viec c6 dugc Ui sen c6 dinh.
Khdu hao ve hao mdn
Tai san c6 dinh duqc khdu hao theo phuong phap dudng theng d6 giam dAn nguyCngi6 Ei san ftong sui5t thoi gian huu dung uoc tinh. C6c t, te khSu hao chrl y6u trirngnam nhu sau:
Nha ci,a, vat kl6n tr(cMdy rndc, thlet blPhuong ti6n ven tdrTh el b qlin liPh6n mdm
4,0% - 20,0%
3,30/. - 16,7%10,0% - 33,3%10,00/o - s3,30/a
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CONG TY c6 PHAN CANG QUANG NINH
THUYET MINH BAO CAO TA CHiNH GIOA NIEN OO MAU 56 B O9A. DN
CHO GIAIDOAN TU NGAY,I THANG 1 NAM 2016 €iEN NGAY 30 THANG 6 NAM 2016
2 cAc oHINH sAcH Ke ToAN cHU yEu 6tEp THEo)
2.8 Tai san c6 dinh (ti6p theo)
Thanh I9
LAi ve 16 phet sinh do thanh lli nhuong bAn tei san c6 dinh duqc xac dinh beng s6chenh loch giita s6 ti6n thu thuan do thanh li voi gie ti con l?i cLia tai sen va duoc ghinhan la thu nhap hoac chi phi trong bdo cdo kCt qud ho4t dong kinh doanh.
Xey dung co ben dd dang
Ciic Bi san kong q're kinh xay dlrng phuc vU mvc dich san xu6t, cho thue ho?c quantri. hoAc cho bat ki muc dich nao khdc, duqc ghi nhan theo gid 96c. Chi phi 6p hopbao gdm cdc chi phi phat sinh truc ti6p lien quan oen vigc muaiSm/xay ddg tai ;en ved6i voi tai sen di di6u kien. chi phi vay dLrEc ghi nhan phlr hop voi chinh sdch k6 todncLla Cdng ty. Kh6u hao cia nh&ng lai san nay, c[ng gi6ng nhLr cdc loai tai sdn c6 dinhkhdc, sd bit diu duoJ trich khi Ei sdn da s5n sang iho muc dich su dung.
2.9 ThuA €i san
Thue hoAt dong le loai hinh thue tai sdn c6 dinh ma phin lon rii ro va lEi lch gdn li6nvoi quyen s& hu,u cia tai san thuoc v6 ben cho thu6. Khoen thanh todn duoi hinh thucthu6 ho?t d'ong duqc h?ch toii. veo beo cao k5i qua hoAt dong kinh doanh theophuong phdp dudng theng dUa trCn thoi h?n thuO ho?t dOng.
2.10 Chi phi tra tru6c
Chi phi ka truoc bao g6m cac chi phitre trL?dc ngSn han va chi phi ira truoc dei hankCn beng can d6i k6 toan. Cec khorn chi phi ka trudc nay duqc ghi nhan theo gi6 g6c.Chi phitra trudc dei han duoc phan b6 theo phLrong phdp duong thing dua ti6n ihdiqian phan b6 uoc tinh.
2.11 Nq phai tra
Cdc khodn no pheii tra dLroc phAn loai dua vao tinh chet bao g6m:
. Phei ka ngudi bdn gdm aic khoen phai kA mang tinh ch6t lhuong m?i phet sinh tugiao djch mua heng h6a, dich v!.
. Phdi trd khdc gdm cdc khoan phaitre kh6ng c6 tinh thLrong mai, kh6ng li6n quand6n giao dich mua, bdn, cung cap hang h6a aich vu.
Cac khoen n9 pheitni drrEc phan b?i ngin han vi dei h?n ir6n bang can d6i k6 !o6nciSn c0 theo ki, han cdn lai ola cdc khoan phai tre tai ngey cia bang can d6i k6 todn.
2.'12 Chi phi di vay
Chi phi di vay li6n quan tryc ti6p d6i vri ho?t dong xay dLrng hodc san xu6t bdt k, Aisiin dLl tiou chuen sC duoc von h6a trong thdi gian me cdc tai san nAy duoc hodn. thenh va chuan bidua vao s& dung. Chi phi di va, khec duqc ghi nhan t;ong b6o c6ok6t qua hoat dong kinh doanh khi ph6t sinh.
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THUYET MINH BAo cAo rAr cHiNH GrrlA N|EN DocHo GtAr ooAN TU NGAY 1 THANG 1 NAM 2oi6 €iEN NGAY 30 rHANG 6 NAM 20i6
2 cAc GHINH sAcH KE ToAN cHU yEu (TrEp rHEo)
2.13 Chi phi phaitra
Bao gdm ciic khoan phei ire cho hang h6a, dich vU da nhan dLrqc tl} nguoi bdn trongki b6o ceo nhwng thgc t6 chua chitra do chua c6 h6a don hoic chua di hd so, tai lieuk6 toan, dudc ghi nhan vao chi phisan xuAt, kinh doanh cia ki beo cdo.
2.14 CAc khoan dp phdng
Cec khoen dp phdng duoc ghi nhan khi: COng ty c6 nghia vU nq hien t?i, phdp li hoecli6n ddi, ph6t sinh tir c6c sU kiCn da xay ra; s? giam srt nh&ng lqi ich kinh te c6 th6 xayra dan den viCc yeu cau phai thanh to6n nghia vq nE; ve gid tri cia nghia vl.r nq d6dLpoc Lrdc ttnh mot cech d6ng tin cay. Du phdng kh6ng dogc ghi nhan cho cdc kho6n 16
hoat dong trong tuong lai.
DW phdng duqc tinh trCn co so c6c khodn chi phi du tinh ph.iithanh toan nghia vq nq.Neu anh hudng v6 gi6 tri thoi gian cia t;6n le trong yeu thi du phdng duoc tinh tren cosd gi6 tri hion tai voi ti lC chi6i kh6u tnpoc thu6 ve phen dnh nhil,ng ddnh gi6 trCn thitrudng hien tAivC giii trj lhdi gian cia ti6n va rui ro cr,r the cia khoan nE d6. Gie ti tenglen do enh hLlAng c0a yOu t6 thdi gian duqc ghi nhan la chi phidi vay.
2.15 Dp phdng trE c6p th6i viec
Theo Luat Lao dong Viet Nam, ngudi lao dOng cia COng ty duqc hLrdng khoan trg i5pthoi vi6c cdn cL! vao s6 nam lam vi6c tai C6ng ty. Khoan trg c6p nay dLrqc tra mot lenkhi ngudi lao dong th6i lem viec cho COng ty. Theo Luat Bao hi6m Xe hoi, ttp ngey 1
thAng 1 nem 2009, C6ng ty phei n6p tidn vao Qut beo hi6m that nghiep do Co quanBao hi6m Xe h6i Viet Nam quan li. Do thuc hiCn chinh s6ch bao hi6m thSt nghiep.COng ty kh6ng phei thanh to6n trq c6p thoi viec cho s6 nem Em vioc crla ngLpoi laodong tD ngay I thAng 1 ndm 2009. Tuy nhi6n, s6 dp phdng tro cap th6i vi6c t?i ngay 30th6ng 6 ndm 2016 dr?qc xdc djnh cdn cO vao s6 nem bm viec crla ngudi lao dong taiC6ng ty tinh d6n ngay 31 theng 12 ndm 2oo8 vd dBa trCn moc lLrong trung binh cia h9trong giai do?n 6 thdng truoc ngay lap beng can d5i k6 todn nay.
Tai ngey 30 thang 6 nAm 2016, COng ty khOng ghi nhAn dU phdng trq cAp th6i viCc chongudi lao dong do 6p dung Th6ng tu s6 180t2012fiT-BTC cla B0 Tai chinh ban hlnhngdy 24 theng 10 nem 2012. ViCc dp dqng Th6ng tu ndy d5n d6n s!-p khdc biCt vdichuan mqpc K6 toan ViCt Nam s6 18 - CAc khoen du phdng, tai s6n vd nE tiAm tang.N6u COng ty 6p dung Chuen mlrc Ki! todn Viet Nam s6 18, khoan du phdng trE c6p th6iviec tai ngay 30 th6ng 6 nem 2016 can pha, lap la 9.625.961.438 D6ng Vi6t Nam (ngay31 lheng 12 nem 2015: 9.779.390.125 D6ng Vi6l Nam), tai san thu6 thu nhap hoan hitai ngdy nay se teng th6m h 1.925.152.28a OAng Vi6t Nam (ngay 3'l thdng 12 n;m2015: 1.955.878.025 D6ng Viel Nam). lqi nhuan ke toAn chua phan ph6i luy kC dau ki,t?i ngey 1 thang 1 nam 2016 sd giem di ld 7.823.512.100 D6ng Viet Nam. Chi phi rongki, k6 todn 6 theng k6t thoc ngey 30 thdng 6 nam 2016 se giam Oi 151.+Z8.68Z DdngViCt Nam ve loi nhuan sau thu6 kong ky cia COng ty s6 tdng them 122.742.950 DdngViCt Nam.
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THUYET MINH BAO CAO TAICHiNH GI[}A NIEN DO MAU 56 B O9A. DN
CHO GIAIOOAN TU'NGAY 1 THANG 1 NAM 20T6 giEN NGAY 30 THANG 6 NAM 2016
2 cAc CHINH sAcH KE ToAN cHU yEu (TtEp rHEo)
2.16 V6n chrl sA h0,u
V6n gop c6 phAn c0a cdc c6 ddng duEc ghi nhan theo s6 thlpc tC g6p c0a c6c c6 dong.V6n g6p cia chi s& hlu duEc phen irnh theo menh gid cia c6 phi6u.
LEi nhuan sau thuii chua ph6n ph6i: phen 6nh k6t qua kinh doanh (lai, 16) sau thu6 thunh+p COng ty tai thoidi6m bdo cdo. '
2,17 Phan chla lqi nhuan thuan
Lqi nhuan thuan sau thuii thu nhap doanh nghiCp c6 th6 duoc chia cho cec c6 d6ngsau khi dr?oc Dai h6i d6ng cO d6ng phC duy€i vd sau khi dE trich lap quy khen thLrdndph[c lEi theo di6u 16 cda COng ry ve cec quy dinh cda phep tu6r Vi6r Nam.
Qui, khen thudng ve phuc lEi duoc trich lap tu toi nhuan thuAn cda Cdng ty ve duqccdc c6 d6ng phe duyet taiDai h6i ddng c6 d6ng.
2.18 Ghi nhan doanh thu
(a) Doanh thu dlch vg
Doanh thu cung c5p dich vu duoc ghi nhan tong b6o cdo k6t que ho?t dong kinhdoanh khi dich vU d5 duqc cung cap, bSng c6ch tinh muc d0 hoen thenh cia tung giaodich, dL?a tren co sd d.inh gid ti 16 dich vq da cung cep so v6it6ng kh6iluEng dich vUpnat cung cap.
(b) Thu nhAp lai
Thu nhap I6iduoc ghi nhen khiduoc hudng.
(c) Thu nhap tiP c6 toc
Ihu nhap tir c6 tl.}c dLrqc ghi nhan khl C6ng ty xiic tap quyAn nhan c6 tlpc t] c6c dqn vidau tu.
2.19 Gdc khoan giam turfdoanh thu
Cac khoan giam tru doanh thu bao g6m chi6t kh6u thuong mai vd giam gid dlch vu.Cec khoen giem tru doanh thu phet sinh cing tc!'cung cap dich vu dr?dc didu chinhgiam doanh thu ki, ph6t sinh.
Cdc khoan g am iru doanh thu d6i vOi dich vq cung c6p trong ki,, phet sinh sau ngaycia beng cen d6 kO todn nhung truoc thoi di6m phet hanh ba; cao tdi chinh duoc-ghinhan di6u chinh giam doanh thu clla kji lap b6o c6o.
2.20 Gii v6n cung c5p dich vu
Gi5 v6n cung cap djch vU ld 16ng ch phi phdl sinh c0a dich vu cung cep cho khachhdng lrong ky, duqc ghi nhan theo n9uy6n t;c phu hop voi doanh thu vd nguy6n t5cthan tranq.
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THUYET MINH BAO CAO TA CHINH GIOA NIEN OO MEU 56 B O9A- DN
cHo GrAr ooAN Ti.f NGAY 1 THANG 1 NAM 2016 riEN NGAY 30 THANG 6 NAM 2016
2 cAc cHiNH SACH KE ToAN cHU YEU (TIEP THEo)
2.21 Chi phi tai chinh
Chi phi tai chinh phan dnh nhtpng khoen chi phi hoat dqng tai chinh phdt sinh trong ki,chi y6u bao g6m cec khoen chi phi hoec cdc khodn 16 li6n quan d6n cdc hoat dong dauk? tai chinh. chi phi g6p von liCn ket, ou phong t6n thet deu tLp veo dor vi khdc, khoen16 phet sinh khi b6n ngo?i tC, 16 ri gi6 h.oi doAi.
2.22 Chi phiben hahg
Chi phi b6n hang phan 6nh cec chi phi thrrc t6 phdt sinh trong que trinh bdn sen pham,hang hod, cung c6p dlch vq, chi y6u la chi phi cho ho?t dong queng cao ve quan hCc6ng ch0ng.
2.23 Chi phi quan ly doanh nghiop
Chi phi qudn ly doanh nghi6p phdn dnh cdc chi phi quan li chung crla C6ng ty ch0 y6ubao gdm cec chi phi v6 luong nhan vi6n b0 phan quan ly (tiCn lLrong, ti6n c6ng, cickhoan phq cAp,...); beo hi6m xe h6i, bao hi6m y t6, kinh phic6ng doAn, bao hi6m thStnghiop crla nhan viCn quan ly; chi phi vat lieu van phdng, c6ng cu lao dong, khau haoTSCO drlng cho quen ly doanh nghiCp; ti6n thue d5t, thu6 m6n bai; khoen lap dp phdngphai thu kh6 ddi; dich vU mua ngoai; chi phi beng fiCn khdc
2.24 Thu6 thu nhap hien hinh va thu6 thu nhap hoen hi
Thu6 thu nhAp doanh nghiAp bao g6m toan bO s6 thue thu nhap tinh tron thu nhap chiuthue thu nhap doanh nghiCp, k6 ca cdc khoan thu nhap nhan duoc tar hoat dong sdnxuat. kinh doanh hang h6a dich vu t?i nuoc ngoai ma ViCt Nam chua ky hiep dinh v6tranh ddnh thue hai lan. Chi phi thuC thu nhap bao g6m chi phi thu6 thu nhap hiCn henhva chr phl thue thu nhep hodn lai.
Thue thu nhap hjen hanh la s6 thu6 thu nhap doanh nghiCp phei nop hoac thu h6i duqctinh ken thu nhap chiu thu6 ve thue sudt thue thu nhap doanh nghiep cia n5m hiQnhanh. Thue thu nhap hien hanh vd thue thu nhap hoen hi dLrqc ghi nhan E thu nh?phay chi phi khixAc dinh loi nhuen hoic 16 crla ki,ph6t sinh, ngo?itru klpdng hqp thu6thu nhap phdt sinh tiI mot giao dich hoAc sU kiCn duqc ghi nhan trLpc ti5p vao v6n chis0 hru trong clrng ki, hay m6t ki khac.
Ihu6 thu nhap hoan lai dLroc tfnh dey di, s& dung phuong th&c c6ng nE, tinh tren c6ckhoan chCnh lech tam thdi gi0a gie tri ghi sd crla ciic khoAn muc tai san va no phaitratl6n bdo cdo tai chinh va cq sA tlnh thu6 thu nhap c0a cdc khodn muc nay. Thue thunhap hoen hi khong dLroc ghi nhan khin? thud thu nhap hoen laiphaitra phet sinh ta?
ghi nhan ban dAu cria mQt tai san hay no phai tra cia mot gjao dich ma giao dich-naykhOng phai le giao dich s6p nhap doanh nghiep, khong c6 anh hudng d6n loi nhuan k6toen hoec loi nhuan/16 tinh thu6 ftu nhap t?i thdi di6m phdt sinh giao dich, Thu6 thunhap hoen lai duoc tinh theo thue su6t dLr tinh dLroc dp dlng hong niCn dO ma tai sanduoc thu h6i hoic khoan no phei tra duoc thanh toan dpa trdn thu6 su6t de ban hanhhoac xem nhu c6 hi6u ILrc tai ngay cia beng can d6i kO to6n.
Tai sdn lhue thu nhap hoan l?i duqc ghi nhan khi co kha nang se c6 lqi nhuan tinh thu6trong tuong lai d6 sD dung nhong chCnh lech tam thoi duqc khSu tri-p.
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THUYET MINH BAO CAO TA CHINH GITA NIEN DOcHo GtAtooaN Tr..I NGAY i rHANG I NAM 2016 dEN NGAY 30 THANG 6 NAM 20',16
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2.25 Chia c6 ttc
C6 hlc cia COng ty dugc ghi nhan la mot khoan phai tre irong cdc bao ceo tai chinhcrla ki'kC todn me c6luc dr-pgc thong qua t?i D?i hoid6ng c6 d6ng.
2,26 Cdc b6n li6n quan
Cdc doanh nghi6p. c6c ca nhan, tnxc ti6p hay gien tidp qua mot ho6c nhidu trung gian.cd quyAn ki6m soet C6ng ty hodc chiu sp ki6m sodt crla COng ty, hoic clrng chung sLr
ki6m ;oet voi C6nq ty, bio g6m ci c6ng ty me, c6ng ty con va c6ng ty liCn k6t la cacbcn licn quan. cac bcn lien ket, cac ca nhan tnJc tep hoqc gran uep nam quyen DIeuquyot ola cong ty ma c6 anh hudng d6ng k6 d6i vdi C6ng ty, nh&ng cd nhan quen lichi ch6t bao.g6m Gjemd6c-COn! ty, nhong thanh vien matfti6t.trong gia dnh crla c6ccd nhan nay hoAc ciic bCn liCn ket nay hoac nhung c6ng ty li6n kot voi cdc cii nhan naycing duqc coi ld ben licn quan.
Trong viec xem x6t tung m6i quan hC crla c6c bcn lion quan, C6ng ty cen c0 vao banchAt cia m6i quan hC chr? kh6ng chi hinh thrrc phdp l, cia cac quan hC d6.
2.27 Biio ceo b0 phan
MOt bO phan h mot hEp ph6n c6 th6 x6c dinh ri6ng biCt cia C6ng ty tham gia vio vieccung cip cdc san pham hoac dich v! liCn quan (b0 phAn chia theo ho?t dqng,kinhdoanh), hoac cung c5p san phem hodc dlch vu trong mot moi truong kinh tC cu th6 (bQ
phan chia theo khu vuc dia ly). [/]6i b0 phan ndy chiu nli ro va thu duqc lqi ich khAc bietv6i cdc b0 phan kh6c. Mau bao cao b0 phad co ban crla COng ty la dPa theo b0 phanchia theo hoat dong kinh doanh.
Thong tin bO phAn duEc lap va idnh b6y phir hqp vdi chinh sech k6 to6n 6p dung choviec lap ve rinh bay b6o c6o lai chinh c0a C6ng ty nham mqc dich d6 giup nguoi sDdqng bdo cdo Gi chinh hi6u ro ve d6nh gi6 dLrqc Unh hlnh ho?t dong cia C6ng ty motc6ch toan dien.
3 TIEN VA CAC KHOAN TUONG Ot,fONG TEN
30.6.2016 31.12.2015VND VND
1.114.922.940 985.362.0317.630.681.065 34.455.147.175
- 35.000.000.000
Tidn matlren qur nqan nanQC6c khodn tuong duong tii;n (-)
8.745.604.005 70.440.509.206
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4 PHA THU NGAN HAN cUA KHAoH HANG
30.6.2016 31.12.2015VNO VND
37.101.353.147 35.757.551.8092.308.557.049
BCn thi, baBen lion quan (Thuyet minh 30(b))
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30.6.2016 31.12.2015VND VND
BAn thlr baTrong d6:
COng ty C6 phen Tu vAn Xey dungCdng trinh Heng hei
CAng ty TNHH Ten Quang MinhCOng ty TNHH m6t thanh vi6n Hu'cng TemC6ng ty kh1c
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2.461.262.154 10.471.544.137
492.071.635 492.071.635620.882.140 620.882.140
- 6.84s.480.0001.348.308.379 2.515.110.3622.000.000.000
4.461.262.154 10.471.544.137
30.6.2016 31..t2.2015VNO VND
50.874.294.448 50.4S6.931.836
48.035.002.614 47.885.834.6882.839.291.834 2.611 .097 .148
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CONG TY c6 PHAN CANG QUANG NINHMau s6 B 09a - DN
THUYET MINH BAo cAo TAI cHINH GIUA NIEN DoCHO GIAI DOAN IU NGAY I THANG 1 NAM 2016 T'EN NGAY 30 THANG 6 NAM 2016
7 TAI SAN CO DINH (TIEP THEO}
(b) TAisan c6 dinh v6 hinh
PhAn m6mVNO
4.050.000.000Nguyen 9iaTAi ngay 1 thdng '1 ndm 20'16
Tai ngey 30 theng 6 n5m 2016
Khdu hao liy k6Tai ngay 1 th6ng 1 ne,r, 2016KhSu hao l0y k6
Tai ngay 30 thdng 6 nim 2016
Gia tr! cdn hiTai ngay 1 thenq 1 nam 2016
Tai ngay 30 thdng 6 nem 2016
Dau ki'Tang trong kiChuyan sang tali san c6 difh hilu hinh
cu6 ky
34.475.487.922 21.619.025.922
4.050.000.000
(1.532.614.340)(262.3S5.828)
(f.795.010.168)
2.517.385.660
2.254 .989 .832 II
Nguyen gie ISCE v0 hlnh tai ngay 30 th6ng 6 n5m 2016 da khSu hao hilt nhung cons& dung le 35.000.000 VNE (t?i ngey 3l theng 12 ndm 2015: 35.000.000 VND).
CHI PHi XAY DIfNG co BAN Dd DANG
30.6.2016VNO
31.12.2015VND
Du dn kho bai hdng hda ddi thuq ng luu b6n 1 31 .941.012.224 19.084.550.224Dp en kho 4200m'zddi kong b6n 1 2.298.399.091 2.298.399,091D!.p dn khac 236.076.607 236.076.607
BiCn d6ng chi phi xay dlrng cq bdn do dang hong kj/ nhu sau:
TtI 1.1.2016tt6n 30.6.2016
VNO
TU 1.1.2015d6n 30.6.2015
VND
21.619.O25.922 15.115.306.28512.856 .462.440
- (10.538.566.363)
34.475.487.922 4.576.739.922
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coNG TY cO PHAN CANG QUANG N|NHMeu s6 B 09a - DN
THUYET MINH BAO CAO TAt CHINH GIOA NIEN OOCHO GIAI DOAN TU NGAY I THANG 1 NAM 2016 T'EN NGAY 30 THANG 6 NAM 2016
1O CHI PHITRATRUOC DAI HAN
30.6.2016 31.'t2.2015VNO VND
Chi phi sla ch0,a on tei sdn c6 dinhC6ng cV, dung cV dal han
Bi6n dong chi phi tra truoc da han trong ki nhu saui
s6 du dau ky
I9!s .rnan oo lronq ky
s6 du cu6i ki,
PHAI TRA NGUdI BAN NGAN HAN
Ben thu baTrong d6:
DailY Heng heiQueng NinhCOng ty TNHH Huy ManhCong \ TNHH Ceng Conratner Quoc le cet L;nCang L Co phan Xay oung vd rhuonq fial
Trupng L6cCang ty khac
BCn li6n quan (Thuy6t rninh 30(b)
12 NGI.POI MUA TRA TIEN TRUOC NGAN HAN
C6ng ty TNHH.Thep D?c biet ShengliViCt NamC6ns ty C6 phln OTRAN LOGISTICS MiBn 86cCOng ty khec
2.263.523.278 1.042.750.2113.41 5.043.754 3.645.062.502
5.674.567.O32 4.647.412.713
Tt 1.1.20't6al6n 30.6.2016
VND
4 .687 .812.7133.304.027.761
{2.313.273.442)
T& t.'t.201sal6n 30.6.2015
VND
6.862.035.7304.887.484.65'1
Is.744.012.577 )
5 67A.567 .032 6.005.507.804
1'l
30.6.20'16VND
13.669.029.950
5.922.984.0994.974.736.239
452.787.269
5.602.0002.312.920.343
31.12.2015VND
1'1.940.523.578
3.167.035.6644.313.615.165
2.300.881.0002.158.991.7497.500.000.000
1 3.669.029.950 1 9.444.523.57 I
30.6.2016VND
5.381.463.282365.665.036
2.155.838.536
31.12.2015VND
'10.660.049.525
2.219.271.9027 .067.232.828
7.902.966.854 1 S.S46.5s4.255
CONG TY cO PHAN CANG QUANG NINHMAu s6 B oga - DN
THUYET MINH BAO CAO TA CHINH GIUA NIEN OOCHO GIAI OOAN TU NGAY 1 THANG 1 NAM 20T6 dEN NGAY 30 THANG 6 NAM 2016
,I3 THUE VA CAC KHOAN KHAC PHA NQP NGAN SACH NHA NL/OC
30.6.2016 31.12.2015VND VND
527.407.3011.635.658.175 7.666.540.467
- 16.813.176
Thue GTGTlnue lnu nnap ooanh nqnrep nren nann
Thu6 thu nhAp ce nhan
14 CHI PHI PHAITRA NGAN HAN
Chi phi quang c6o - BOn li6n quan(Thuy6t minh 3O(b)
PHA TRA NGAN HAN KHAG
Kinh phi c6ng doalnCd ti,c phei tra Ohuy6t minh 20)Ticn thu6 co sA h? tang f)Khdc
2.163.065.476 7.683.353.643
15
30.6.2016vNo
1L999iL
30.6.2016VNO
'163 .622.2564.614.167.5258.238.540.8511.172.876.619
31.12.2015vNo
31.12.2015vNo
353.935.540
8.360.345.134721.962.781
14.189.207.251 I .436.243.455
(.) Chi phithu6 t6t c6u trq tAng cAu 5, 6, 7 tqi b6n Cdng Cai Lan theo hqp ddng s5O1l2O14lt1ET kt k6t \Oi CUc Hang heiViCt Nam.
I
I
coNG TY cO PHAN CANG QUANG N|NHMau s6 B 09a - DN
THUYET MINH BAO CAO TA CHINH GIIfA NIEN DOCHO GIAI OOAN TU NGAY 1 THANG I NAM 2016 dEN NGAY 30 THANG 6 NAM 2016
16 QUY KHEN THUONG PHUC LqI
30.6.2016 31.12.2015VND VND
4.177.315.046 1.110.812.461Qut khen thu,dng phic q
BiCn dong cia quy khen thl-pAng phUc lqitrong ky nhLp sau:
s6 du dau kilacn lap quy tu lot nnuan sau tnue
(Thuyet minh 19) f)QUY nhan th6m tu Vinalines (-')S0,dlrng qut
50 OU CUO| hy
Tir 1.1.2016 TU 1.1.2015' ar6n 30.6.20'16 d6n 30.6.2015VND
1.110.812.061
3.809.101.3107.000.000
(749.598.325)
4 .177 .31 5 .046 3.630.428.559
TL? 1.'1.2016 Tir 1.1.2015d6n 30.6.2016 d5n 30.6.2015
3.849.531.991
3.849.531.991
VND
2.955.116.221
2.255 .672.338
(1.580.360.000)
17
(') Viec trich lAp quy duqc can cu theo Nghj quyot D?i h6i ddng c6 d6ng thuongn 6n s6 02/2016/NQ-DHCD ngay 15 thdng 4 nam 2016.
f) Tl6n.thudng _nhan dugc tu T6ng COng ty Hang hai Viel Nam (Vinalines) theoQuyet dinh sO 245lQD - CDHHVN ngay 16 thdng 3 nanr 2016.
THUE THU NHAP HOAN LAI
Ta sdn thuo thu nhap hoen lal vd thuC thu nh;p hoan lai phai tre duoc bn trn khi C6ngty c6 quyen hop phap duqc bir trL.r_gila tar san thue lhu nhap hien hanh vol lhu6 thunhap hien henh phdi lra va [h thue thu nhap hoan lA c6 liCn quan den ci]ng mot coquan thu6. So l6u sau bu lftr nhu saLr.
30.6.2016 31.12.2015VND VND
Thue thu nhap hoAn laiphaitra:Thu6 thu nhao hoen lai phaika tronq vdng 12 tha,'rg 3.849.53'1.991
50 0U OaU hyGh nhan varo biio c5o kCt qua hoat d6nq klnh
doanh (Thuyili minh 28)
50 Ou cLror ky
ThuC thu nhap hoan.lai chi y6u ph6t sinh do chenh dch giua ch phi thuA thu nhapdoanh nghlep thu,c tai tinh theo lqi nhuan tinh thu6 trong ki so vo s6 thu6 thu nhapdoanh nghiep do C6ng ty tenr tinh va n6p cho ngan sdch nha nuoc theo quy dinh thu6hlCn hanh.
\
/v
CONG TY cO PHAN CANG QUANG NINHM5u s6 B oga . DN
THUYET MINH BAo cAo TA GHINH GIOA NIEN ooCHO GIAI DOAN TU NGAY I THANG 1 NAM 201 6 dEN NGAY 30 THANG 6 NAM 2016
t8 voN GOP cUA cHo sO Huu
(a) Si5luqng c6 phi6u
56 luong c6 phi6u d5ng ky
S6 luong c6 phi6u da ph6t hanh
S6 luong c6 phi6u dang luu henh
(b) Chi ti6t v6n g6p cria chi sA hu,u
30.6.2016 31.12.2015cO phi6u ci phi6u
ph6 th6ng ph6 th6ng
50.049.936 50.049.936
30.6.20't6
50.049.936 50.049.936
V6n g6p cia C6ng ty Cd phinTap doan T&T
V6n g6p cia cac d6i tuong khdc
56 luEng c6 phi6u de phat hanh
uo pnteuph6 th6ng
49.212.432 98,330/0837.504 1,67%
50.049.936 50.049.936
31.12.2015--46 phi6n------%=ph6 th6ng
49.060.387 98,02%989.5/{9 1,98%
50.049.936 100% IiIiI tgIIM-af h gid c6 phi6ur 10.000 VND tren m6t c6 ph 6u.
,5r
-6o
o-c
<b .o
oi6
I :g'
Ev,6Er-
:*
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oONG TY cO PHAN GANG QUANG NINHMau s6 B oga - DN
THUYET MINH BAo cAo TAI cHiNH GI[}A NIEN EOcHo GrarooaN Tu NGAY 1 THANG I NAM 2016 riEN NGAY 30 THANG 6 NAM 2016
20 CO TUC PHA IRA
21 LAI CO BAN TREN CO PHIEU
Lei co bdn tr6n c6 ph 6u dugc tinh blng hi"au qi2 5[ 1o'; nhuan thuan phan b6 cho cdcco dorg v; so rrch q-i 1len t-Long phuc lQ; chia c10 sd luErg o th qJa'l gia quye^cua sd cd pri6r pn6 rholg dang IJU har-h Lrong hi. .-ong bao g6n cdc c6 phi6r pr6th6ng du,Ec C6ng 1y mua la va gli, lam c6 ph 6u q!i:
,r'"",1 1.i313 ..I"il.l:331i
LEi nhuAn thuan phan b6 cho cac c6 d6fg (VND) 31.800.753.23S 26.557.366.697Di;u chinh giam s6 irich quy khen thudng,phnc a. (VND) (')
56 du dAu ki,c6 tuc pha tra tronq kiC6 tuc da chitra beng ii;n
s6 du cu6i kY (Thuyot minh 15)
Blnh quan s6 c6 phieu ph6 thong dang luu hanh
ic6 ph du)Le co bdn trdn md co phjdu (VND)
ID 1.1.2016 Tt! 1.1.2015ar6n 30.6.2016 d6n 30.6.2015
VND VND
35.034.955.200 4.366.246.306t3oA20.787.675) (4.366.246.306)
4.614.167.52s
3'1800.753.239 26.557.366.697
50.049.936635
50.049.936531
Tai nqay 30 thanq 6 nam 2016, Cong ty chlra c6 k6 ho?ch diCu chinh kich qui khenthuolg ph:c lgi u lo'1hJan thJal phan od { no cic c6 dong fo1g hy.
F
GONG TY cO PHAN CANG QUANG NINHMau s6 B oga . DN
THUYET MINH BAO CAO TA1 CHINH GIOA NIEN DOCHO GIAI OOAN TtJ NGAY T THANG 1 NAM 2016 dEN NGAY 30 THANG 6 NAM 2016
22 cAc KHoAN MUc NGoA BANG cAN Dot KE ToAN
Ngo?i tq c6c loai
T?i ngay 30 theng 6 nem 2016, khoan muc ti6n va c6c khoan tLrong duqng tidn dA baogom s0 ngoai tC 56.370,55 D6 Ia My ve 951,66 Euto (31.12.20151728.394,04 D6 la Myva 950,38 Euro).
23 DOANH THU CUNG CAP DICH VU
Tir'1.1.2016 Tit1-1.201sd6n 30.6.2016 diin 30.6.2015
Hnr ooc xepPhi cau b6nTi6n hang hoa qua cangTi6n van chuy6n hangLuu kho, beiCac dich vu khdc
GIA V6N DICH Vu oA CUNG cAP
Chi phi nhan c6ngChl phi b6c xep, lai d;tChi phithu€ co sd ha tang (')Chi phikhau hao TSCEChi phinguyen li6u, vat li6uChi phidien nu,ocChi phisua choaChi phi khdc
(') Chi phi lhu6 .6t cau n9 tang cau 5. 6. 7 rai0'1/20'14/HDT ki ker voi C-c He-q haiVi-at Nam.
DOANH THU HOAT DONG TAI CHINH
Lei tiain gli, tlen cho vayLai chenh 6ch ti gle h6i doe da ihli-c hielr
VND
106.072.413.23731.693.805-64710 .222.324.85410.155.253.8039.668.848.101
18.914.213.070
VND
112.892.117.72726.857.062.3557.605.239.478
12.266.957.9648.792.005.816
17.045.053.38'1
186.727.258.712 185.458.436.721
Tir'1.1.2016d6n 30.6.2016
VND
41.562.026.12825 .426.7 10 .14822.423.995.31 418.254.093.1837.796.378.4633 .7 57 .749 .4803.424 .57 0 .1473.27 6.320 .413
Ti,1.1.20t5d6n 30.6.2015
VNO
42.47 4 .364 .26332.064.953.750
8.138.145.51822.331.832.92812.680.630.4974.188.145.4588 .443 .415 .2576.217 .207 .551
125.921.A03.276 136.538.695.222
b6n Cang Cei Lan theo hop ddng s6
Ta.P1.'1.2016d6n 30.6.2016
vNo
566.011.30849.685.53'1
T& 1.1.2015at6n 30.6.2015
VND
107.973.878
615.696.839 140.236.114
I
I
GONG TY c6 PHAN CANG QUANG NINHMau s6 B 09a . DN
THUYET MINH BAO CAO TAI CHINH GIOA NEN DOCHO GIAIOOAN TU NGAY 1 THANG 1 NAM 2016 tiEN NGAY 30 THANG 6 NAM 20,16
26 CHI PHi TA CHINH
TaI1.1.2016 Tir1,1.2015d6n 30.6"2016 d6n 30.6.2015
Lar len vayLo cnenn rqcn ry gra nor ooar oa mLfc nr9n
CHI PHiOUAN LY DOANH NGHIEP
Chi phinh6n c6ngChi ohikh;u hao tAis;n.6 di.hChi phi nguyen lieu, vat lCuChi phithuo datChi phi dich vu mua ngodiChl phikh6c
142.938.760 400.334.568
vNo
142.938.764
VNO
346.030.00154.304.567
TU 1.1.2016 T& 1.1.201sdiin 30.6.2016 d6n 30.6.2015
VNO
16.212.559.294325.394.062214-523.283499.848.030486.753.634
3.992.026.503
VNO
13.767 .62A.917417.326.566264.756.195499.848.030
1.151.442.'1794.629.671.682
THUE THU NHAP DOANH NGHIEP HIEN HANH
56 thu6 tron loi nhuAn trudc thu6 cia COng ty khAc vdi s6 thu6 khi duqc tinh theo thu6suAt ph6 thong ap dqng 20% nhu sau:
Ti?'1.1.2016 T4r1.1.2015den 30.6.2016 d6n 30.06.2015
Loi nhuan ke to6n truoc thue
Thue tinh d thue su61 20%
Chi phi kh6ng duoc kh6! truChenh loch tam thdi kh6ng duoc gh nhanthuC thu nhAp hoan l?l
Chi phithuO thu nhap doanh nghiep (.)
Ch phi thuC thu nhap doanh nqhiep qhi nhantrong bao cdo k6t qua ho?t dong kinhdoanh:
ThuO th! nhap doanh ngh -6p - hien hanhThue thu nh6p doanh nghi-6p - hoan lai
(Thuy6t m nh 17)
VND VND
39.754.550.376 2a.210.O47.65a
21.731.104.806 20.730.673.569
7950.910.075 5.642.009.532
2.887 .462
- (3.989.328.571)
7.953.797.137 1.652.680"961
4.104.265.146 1.652.680.S61
3.849.531.991
7.953.797.137 1.652.680.961
CONG rY c6 PHAN CANG QUANG N|NHMau s6 B oga - DN
THUYET MINH BAO CAO TAI CHINH GITTA NIEN DOGHO GIAI DOAN T[.f NGAY 1 THANG 1 NAM 2016 {iEN NGAY 30 THANG 6 NAM 2016
28 THUE THU NHAP DOANH NGHIEP HIEN HANH (TIEP THEO)
(-) Chi phi thu6 thu nhap doanh nghiep cho ndm tej chinh dugc udc tinh dpa vao thunhap chiu thu6 va co th6 co nhong dieu chinh tiy thuoc veo sU ki6m tra cia coquan thu6.
29 CHI PHi SAN XUAT KINH DOANH THEO YEU TO
TiP r.1_2016 TU 1_1_2015" at6n 30.6.2016 ar6n 30.6.2015
Chi phinhan c6nqunr pnr Doc xep laroatChi phithuC co sd ha tangChi phi kheu hao lal sen c6 dnhChi phi nguyen lCu, vAt lieuChi phi dien nuocChi phi sL:ra chuaChi phi khdc
VNE
57.774.585.42225 .426.710 .14822.423.995 .31 418.579.487.2458.0'10.901.7463 .7 57 .709 .4843 .424 .570 .1878.254.948.580
VNO
56.241.993.18032.064.953.750
8.138.145.51822.7 49 .1 59 .49412.945.386.6924.188.145.4588.443.41 5 .257
12.498.169 .442
30
(a)
147.652.9A8.082 157.269.368.791
THUYET MINH VE CAC BEN LIEN QUAN
C6ng ty duqc ki6m so6t b&i COng ty C6 phAn Tap doen T&T ("C6ng ty me') do chi6m98.33% v6n di6u lC cia C6ng ty.
Giao dlch v&i cac ben li6n quan
Trong ky, cdc giao dich sau day duo. c th\]c hlen vdi cec bCn li6n quan:
TO 1.1.2016 TiI1.1.20'1sdiln 30.6.2016 d6n 30.6.2015
VNO VNDi) Doanh thu cung cdp dich vlt
C6ng ty m9 13.882.519.595C6c c6ng tythanh vi6n crlng tap doan 3.251-048.097
Mua dich vlt
C6c c6ng ty thanh v Cn cing tap doan 2.000.000.000
coNG TY c0 PHAN CANG oUANG N|NHMAu s6 B 09a - DN
THUYET MINH BAO CAO TA CHINH GIOA NIEN DOCHO GIAIDOAN TIf NGAY 1 THANG 1 NAM 2016 {iEN NGAY 30 THANG 6 NAM 2016
30 THUYET MINH VE CAC BEN LIEN QUAN GIEP THEO)
(a) Giao dlch vdi cAc b6n lien quan (tiiip theo)
ii Cec khoen chi cho cAc nhen stt quan ti chi ch6t
H6i d6ng Qu6n triBan T6ng ciem d6c va kii todn kudngBan Ki6m sodt
iv) Ho?t dAng tei chinh
99n9 tv.'"el(y gur vonThu h6i v6n.ki gl]iLAi kY gliv6n
56 du cu6i k1, v6i cac ban li6n quan
TiP1.1.2016 Ti|l.1.20r5.r6n 30.6.2016 d6n 30.6.2015
VND VNO
410.000.000 129.000.000999.967.877 825.767.644224.300.00a 65.000.000
1.634.267.877 1.015.767.644
(35.500.000.000)35.500.000.000
327.104.743
(b)
30-6.20't6 31-12.2015VNO VND
2.308.557.049Phai thu khAch hang nger h?n (ThuyiSt minh 4)C6ng ty me
Tra tru6c cho ngudi ban ngin han (Thuyiit minh 5)Cdc cong ty thanh vi6n cing tap doin 2.000.000.000
Phaitra ngudi b6n ngin han (Ihuy6t minh 11)C6c c6ng ty thanh viCn cung tgp doen
Chi phi phai ra ngSn hen (Thuy5t minh 14)Cec cOng ty thdnh viCn cnng Bp doan
7.500.000.000
2.000.000.000
31 BAo cAo Bo PHAN
C6ng ly chi c6 mot lo?i hinh kinh doanh duy nh6t nhu rno le tal Thuyet minh 1 ve c6'rAr d.a b.r krnh ooan' ouy nhat tai So 1 dJorg Cai -e1. P1Jo19 Bd Chay. Tl arrphd !a Lorq. T rh o. a1q \:'1 V er \a11
CONG TY cO PHAN CANG oUANG NINHMau s6 B 09a - DN
THUYET MNH BAo cAo TAI cHiNH GIUA NIEN DOCHO GIAI DOAN T[' NGAY 1 THANG 1 NAM 2016 OEN NGAY 30 THANG 6 NAM 2016
32 C.AM KET THUE HOATEQNG
Cdc hqp ddng thu6 hoat d6ng kh6ng hrly ngang, C6ng ty phai ke moc t6i thi6u trongtLrqng lai nhu sau:
Duo 1 nimTu 'l dCn 5 ndmTren 5 n6m
ronq c onq
30.06.2016VND
19.704 .371 .26997.988.982.781
350.562.233.461
31.12.2015VNO
1a.470 .000.22295.166.422.359
366.259.055.760
464.255.547 .51 1 480.295.47 L341
Cam ket thue hoat d6ng th6 hien cam k5t cho chi phithu6 kiit c6u hA tang cAu 5, 6, 7t?i bCn Cang Cdi Len theo hqp d6ng s6 01120141HDf ky k6t voi CUc Hang hdi VielNam.
TAl SAN TIEM TANG
Theo phen quyiit crla ben 6n s6 121201s/DSST ngay 3 theng 12 n,m 2015 crla Tda 6nNhan dan Thanh ph6 Ha Long vA vq kien gi0a C6ng ty va C6ng ty C6 phAn Tip doinQuang Minh ("Cong ty Quang Minh")vd viec giai quy6t nghia vu no c'la COng ty QuangNlinh voi C6ng ty, COng ty Quang N,linh phai hoen tra ban bO khoan ti6n cdn no C6ngty dAng thdi phai chiu them 506.381.220 VND khoen tiAn lai do chAm thuc hien ngh'i;vu. Tuy nhiCn cho toi thoi di6rn 30 thang 6 ndm 2016 khoin nE g6c ven chua duqc thuh6i. Vi v9y C6ng ty kh6ng thuc hien hach to6n phai thu khoan tien l6i do cham thqchien nghia vu nay do Ban T6ng Giem d6c crla C6ng ty nhan dinh reng kha neng thu h6ing tip COng ty Quang Minh kh6ng cao. Tai ngey 30 thdng 6 nAm 2016, COng ry da hichlap dp phong 1OO% cho khodn nE g6c de ghi nhen tu C6ng ty Quang Nlinh (Thuy6tminh 4), d6ng thdi ti6p tlrc theo d6i khodn tien lei do cham thuc hien nghia vU
506.381.220 VND duai dang tai san fiom Gng.
Theo phen quy6t crla ban en s6 01/20-16i DSST_ ngey 3 theng 12 ndm 2o'ls.cia Tda 6nNhan den Inh Qudnq Ninh v0 vu kign qil}a COns tv va T6no C6ns ty C6 ph6n Bdohi6m PETROLII,4EX ("B.io hi6m PJICO') v6 vioc gidi quy6i nghia vv nq cia Bao hi6mPJICO voi COng ty, Bao hicm PJIoO phai den bt cho Cong ty mot khodn phib6o hi6mki gie.l .913-34O.OOO VND ve-dn.phi la 34.9OO.OOO VND li6n quan den su cd xdy ra ddiv6i Ceu Lieberr chan dC s0 3 tai cau tau s6 5 Cdnq Cdi Lan - Quang Ninh. Tuy nhi6nd6n ngay 30 thdng 6 nam 2016, Beo hi6m PJICO vZn chua ti6n hanh"chitrd ch; COngty. Ban T6ng Gidm d6c C6ng ty ddnh gia kha ndng thu h6i b6i thLrdng tl} Bdo hi6mPJICO khong cao nen da kh6ng ghi nhan khoan phai thu bdi thulng tir Beo hi6mPJICO va ti6p tuc theo d6i khoan phai thu dudi d?ng ta: san tialm tang.
CONG TY cO PHAN CANG QUANG NINHMau s6 B oga - DN
THUYET MINH BAO CAO TAI CHiNH GIOA NIEN DOCHO GIAIOOAN TI} NGAY I THANG 1 NAM 2016 dEN NGAY 30 THANG 6 NAM 2016
34 S0 L|EU SO SANH
S6 lieu so s6nh d6 dLro. c phan lo?i lai d6 phir h?p voi cech trlnh bey cila ndm nay nhusau:
Theo beo ceoMAsii
253
Chi ti6u
Deu tu vao c6ng ty li6n ketDau tu g6p v6n vao don vi
kh6c
nam tru6c Phan b?i hi trinh bay hi" VND VNO VNO
- 2.207.213.772 2.247.213.772
146.9s8.895.166 (2.2A7.213.772) 144.731.681.394
ngay 15 thdng 8 nam
)k',1,t"'Nguy6n Thi QuinhNgudi lap
LA Trung D0ngK6 toan trudng
Bii OLrano Oao16nq cia;r odc
6'.lu,vx
/ t0reryco'p|.]l .
cine ouenrl ur*
3'1
860 ceo tai chinh gioa ni6n d0 da dLroc Ban T6ng2016.